Goleta City Council
December 16, 2025

Agenda Item C.3

DISCUSSION/ACTION
Meeting Date: December 16, 2025
TO: Mayor and Councilmembers
SUBMITTED BY: Luke Rioux, Finance Director
PREPARED BY: Tony Gonzalez, Accounting Manager
Shawna Stokes, Budget Analyst
SUBJECT: Fiscal Year 202 5/26 First Quarter Financial Review and Approving Side Letter Agreements with SEIU Local 620 and Salary Schedule Amendments
RECOMMENDATION:

A. Approve a fee waiver and refund request from Girsh Park in the amount of $7,342.47 for permitting fees associated with its soccer field lighting project, based on the City Council’s determination that the project provides a community benefit and that the refund serves a legitimate public p urpose and does not constitute a gift of public funds; and
B. Adopt Resolution No. 25-__ entitled, “A Resolution of the City Council of the City of Goleta, California, Amending the City of Goleta Operating and CIP Budget for Fiscal Year 2025/26, Amending the City of Goleta Schedule of Authorized Positions for Fiscal Year 202 5/26, and Amending the City of Goleta Salary Schedule and Classification Plan for Fiscal Year 2025/26 (Effective December 27, 2025).”; and CONTINGENT UPON DECEMBER 16, 2025, CLOSED SESSION:

C. Receive an oral report, read by the City Clerk or staff, summarizing the recommendation for final action on the salaries, salary schedules, or compensation paid to City executive employees, as follows:

1. For all executive management employees except the City Manager: Adoption of amended salary schedules that: (a) establishes a fixed percentage salary increase to be determined at the December 16, 2025, public meeting and effective January 10, 2026 (replacin g the prior contingent CPI formula that provided a base 3.0% plus an additional amount of up to 1.0% based on the year-over-year October Consumer Price Index for All Urban Consumers (CPI- U) for the Los Angeles –Long Beach–Anaheim region); and (b) amends the formula for the January 2027 increase to utilize the September CPI-U instead of October, and establishes a fallback method in the event the September CPI-U is not published, consistent with the negotiated side letter with SEIU ; and
1 Meeting Date: December 16, 2025

D. Adopt Resolution No. 25-__entitled, “A Resolution of the City Council of the City of Goleta, California, Approving Side Letter Agreements with SEIU Local 620, Amending the City of Goleta Salary Schedule and Classification Plan for Fiscal Year 2025/26 (Effective January 10, 2026), and Approving Certain Future Salary Increases.”

BACKGROUND:

This report provides a financial update on the City’s preliminary actual revenue and expenditure activity through the first quarter (Q1) of the Fiscal Year (FY) 2025/26 Operating and Capital Improvement Program (CIP) Budget, which was adopted on June 17, 2025, as part of the two-year FY 2025/26 and FY 2026/27 budget plan. The information in this report is preliminary and provides a review of the revenue and expenditure activity from July 1 through September 30, 2025, and other relevant financial information. Additionally, this report recommends various adjustments to the adopted budget and schedule of authorized positions.

In analyzing the attached report, the following information shoul d be taken into consideration:

1. Revenues and expenditures are recorded during the period received or paid. It is only at the end of the fiscal year that accrual entries are made to associate the revenues and expenditures to the corresponding period.

2. The receipt of revenues varies according to the source of funding, so the September totals may not represent three months of revenues in many categories. For example, “Traditional” Property Tax payments are normally received as follows: 55% in December, 41% in April, and 4% in June.

3. Expenditures for salaries and some operating costs may be disbursed evenly on a month-to-month basis; however, there are some expenditure line items whereby funds are released or encumbered at the start of the new fiscal ye ar. In addition, expenditures for Liability Insurance, Workers Compensation and Debt Service are made on a quarterly, semi-annual or annual basis.

DISCUSSION:

General Fund Budget Summary:

Table 1 summarizes the General Fund’s prior year activity, adopted budget, current budget, and recommended amendments.

2 Meeting Date: December 16, 2025

Table 1 - General Fund Budget Summary

The FY 202 5/26 Adopted Budget was a pproved on June 17, 202 5, with expenditures totaling $53.5 million. The adopted budget incorporated updated revenue estimates to capture increases in property tax, transaction s and use tax, and building and planning permit activity. The budget also included increasing expenditures related to salaries and benefits, personnel reclassifications, adjusting for the police services contract, annual debt service payment for the Lease Revenue Bonds, and one-time General Fund appropriations to support several critical projects.

Following adoption, t he FY 202 5/26 Current Budget total expenditures increased to $77 million, which includes:

 Carryover appropriations of $23.2 million (supported by the one-time fund balance of the General Fund)
 New one-time appropriations authorized by the City Council. Since July 1, 2025, the City Council has approved various new expenditure budget appropriations totaling approximately $400,000.

Attachment 1 provides the General Fund Statement of Revenues and Expenditures.

General Fund - Carryover Budget Summary:

The FY 202 5/26 carryover budget has been finalized , increasing the current budget by $23.2 million. Carryovers result from encumbered funds not paid until after the end of the fiscal year and are required to be reported in the new fiscal year. They also include one - time programmed budgets for active city operating projects and CIP projects that were not completed in the previous year and still need the one-time budget to complete the project in FY 202 5/26. Table 2 provides a summary of FY 2024/25 carryover amounts by department.

Category
2024/25
Actuals
2025/26
Adopted Budget
2025/26
Current Budget
Recommended
Amendments
2025/26
Amended Budget
Revenues and Other Sources 45,613,120$ 51,364,345$ 51,539,345$ (18,000)$ 51,521,345$ Operating Expenditures 38,289,351$ 51,160,294$ 59,366,647$ 833,200$ 60,199,847$ Capital Expenditures 2,077,239$ 2,373,700$ 17,779,980$ 12,074$ 17,792,054$ Total Expenditures 40,366,590$ 53,533,994$ 77,146,627$ 845,274$ 77,991,902$ Net Change to Fund Balance 5,246,530$ (2,169,649)$ (25,607,282)$ (863,274)$ (26,470,557)$ Beginning Fund Balance 39,483,690$ 52,983,833$ 52,983,833$ -$ 52,983,833$ Ending Fund Balance 44,730,221$ 50,814,184$ 27,376,551$ (863,274)$ 26,513,277$ 3 Meeting Date: December 16, 2025

Table 2 – General Fund FY 2024/25 Carryover Budget Summary into FY 2025/26

Department
2024/25
Carryover Budget
Description of One-time Projects, CIP, or expenditures
recognized in FY 24/25
General Government $160,562 Project Labor Agreement ordinance, DEI plan, and Meet Me In Old Town Events.

General Services $462,453
Access Control & Security Upgrades Project, Asset
Management Software Implementation, City Domain
Change from .org to .gov, City Hall Parking Lot Striping Plan, GVL Fumigation Termite Treatment, Incode Tyler
Content Manager and Accounts Payable Automation
Implementation, Mobile Car Washing Services Project,
Procurement Consulting Services, Stow House
Chimney/Roof Repair Project, Vehicle: (2) 2025 Ford F-150 Lightning Pro Purchase, Vehicle: 2025 Equinox EV
Purchase, VOIP Phone Implementation Project
Library $381,074
Solvang Library Service Desk Project funded by Sterling Price Living Trust Donation, Relocating the temporary
Library to 6500 Hollister, including lease payments, moving services, and tenant improvements.

Planning and
Environmental Review $149,554
Airport Impact Analysis, BlueBeam-Magnet Integration
Project, Document Imaging Project for PER Records,
Ellwood EOF project and Haskell’s Beach. Supervision and Oversight for Oil & Gas Support Services for COG,
Environmental Justice policy, Housing Element
Implementation, Local Coastal Project and Local Zoning
Ordinance Project, Subdivision APN/Address Research and Mapping Services
Public Works $6,938,310
Emergency Storms, Pavement Rehabilitation, Concrete
Maintenance, Bluebeam-Magnet Integration, DIF Nexus
Study, Ellwood Mesa Neighborhood Hazard Fuel Reduction
Project, Glen Annie Creek Wingwall Repair
Neighborhood Services - N/A
Capital Improvement $15,095,349
Ekwill Street & Fowler Extension, Ellwood Mesa, Hollister Avenue Bridge Replacement (SJC Phase II), Cathedral
Oaks Cribwall Interim Repair, Goleta Train Depot & S. La Patera Improvements, Signal Upgrades, City Hall Purchase & Improvements, Ellwood Mesa/Sperling Preserve Open
Space Plan, Mathilda Park Improvements, Public Works
Corp Yard Repairs, San Jose Creek Channel Fish Passage
Modification, Ellwood Beach Drive Drainage, Goleta
Community Center ADA Improvements, Goleta Library ADA
and Building Refresh, Historic Train Station Preservation, MIS/ERP System Implementation
Grand Total $ 23,187,302

General Fund – Recommended Amendments Summary:

Staff recommends several budget adjustments for the first quarter, which include a net decrease of $(18,000) in revenues and a net increase of $845,274 in expenditures. These adjustments are summarized in the General Fund Revenue Analysis and Expenditure Analysis sections below and are summarized as follows:

 Staff recommends a net decrease of $(18,000) in revenues, which is listed below:
o Interest and Rent Income
4 Meeting Date: December 16, 2025

 Staff recommends a net increase of $845,274 in expenditures, which is listed below:
o General Services;
 $34,000 Professional Services-Temp Agency
o Public Works;
 $11,500 Services and Supplies
 $187,700 Services and Supplies
 $200,000 Professional Services
o Non-Departmental;
 $100,000 Transfers Out to Section 115 Trust - Pension (Fund 702)  $300,000 Transfers Out to Section 115 Trust- OPEB (Fund 703) o Capital Improvement Program – Goleta Community Center Seismic Upgrades (Project No. 9067)
 $12,074 Transfers Out to HMGP - Hazard Mitigation Grant (Fund 421)

Recommended Personnel Updates:

In review and discussion with Finance, Human Resources, and the City Manager’s Office, staff is recommending personnel updates outside the annual normal budget process .

These changes reflect operational needs, workload distribution, and updated reviews of current duties and responsibilities. They also incorporate the flexible staffing provisions for certain classifications that were adopted through the amendment to the Memorandum of Understanding with SEIU Local 620 on April 16, 2024, and included in the City’s updated Personnel Rules under Section 2.6. The proposed changes are incorporated into th e Schedule of Authorized Positions included in Exhibit B of Attachment 5.

These personnel adjustments do not require new General Fund appropriations. Any cost increases will be offset by reductions in contract staffing or temporary services.

Table 3 – FY 2025/26 Recommended Personnel Updates

Department Program Title and Description FY 25/26
Proposed FTE
Planning &
Environmental
Review
Advanced Planning Assistant Planner position be reclassified to Assistant/Associate Flex position - -
Public Works
Transportation and
Development
Engineering
Associate Engineer positions be
reclassified to Assistant/Associate
Engineer Flex positions
- -
Public Works Capital Improvement
Program
Associate Engineer positions be
reclassified to Assistant/Associate
Engineer Flex positions
- -
Public Works Capital Improvement
Program
Senior Project Engineer (Grandfathered)
reclassed to Senior Engineer $(19,400) -
Public Works Capital Improvement
Program
Reclass Intern II from Fund 211 - Solid
Waste & Environmental Services
Program (Program) to General Fund
Capital Improvement 5500 Program
$21,900 -
Total $2,500 -

5 Meeting Date: December 16, 2025

Summary of Recommended Reclassifications and Changes to Existing Personnel:

Reclassification – Flexible Staffing

Staff recommends several reclassifications to align classifications with current duties and incorporate flexible staffing provisions. In Planning, the Assistant Planner position is proposed to be reclassified to an Assistant/Associate Planner Flex position. In Public Works, the Associate Engineer positions in both Transportation and Development Engineering and the Capital Improvement Program are recommended to be reclassified to Assistant/Associate Engineer Flex positions. These changes provide greater recruitment flexibility and minimize future revisions to the Schedule of Authorized Positions.

Reclassification – Public Works – Capital Improvement – Senior Project Engineer (Grandfathered) to Senior Engineer

Staff recommends reclassifying the former Senior Project Engineer position (Grade 153) to the Senior Engineer classification (Grade 149). The Senior Project Engineer classification was previously grandfathered and maintained only for the prior incumbent, who has since been promoted into another position. With the vacancy, the grandfathered classification is no longer needed , and the position can be restored to the standard Senior Engineer classification. This reclassification results in an annualized decrease of approximat ely $(19,362).

Program Reallocation – Public Works – Capital Improvement – Intern II

Staff recommends reallocating the Intern II position from Solid Waste and Environmental Services (Program 5900), supported by Fund 211 (Solid Waste Fund), to the Capital Improvement Program (Program 5500), supported by Fund 101 (General Fund). This adjustment aligns the p osition’s budgeted funding with how the intern will be utilized to support capital project work.

Salary Schedule Updates:

Updates to CPI-U Methodology for SEIU and Citywide COLA Calculations

As part of the 2024 –2027 Memorandum of Understanding (MOU) wi th the Service Employees International Union (SEIU) Local 620, the cost -of-living adjustment (COLA) formulas in Articles 10.4 and 10.5 require the City to use the year-over-year change in the Consumer Price Index for All Urban Consumers (CPI-U) for the Los Angeles–Long Beach– Anaheim region for the month of October to determine eligibility for up to an additional one (1) percent salary increase in 2026 and 2027.

In November 2025, the U.S. Bureau of Labor Statistics (BLS) announced that the October 2025 CPI-U would not be published due to the federal shutdown and the inability to collect or reconstruct October price data. Because the October CPI -U value is permanently unavailable, the COLA formula for January 1, 2026, cannot be calculated as written in the MOU. The 3% base COLA remains unaffected.

6 Meeting Date: December 16, 2025

Under the Meyers-Milias-Brown Act (MMBA), wage-determining formulas must be applied as negotiated, and when a required index becomes inoperable, the City is obligated to meet and confer with the affected bargaining unit to establish an alternative methodology. At the time of preparing this report, staff is currently in the meet-and-confer process, and drafting side letters that will require agreement by SEIU members and approval by the City Council.

Due to the timing of these negotiations, the final salary schedule cannot be included in this published agenda packet. Instead, a placeholder resolution is provided as Attachment 6. If a tentative agreement is reached in Closed Session on December 16, 2025, staff wil l distribute the final Resolution, Side Letters, and the updated Salary Schedule and Classification Plan (to be inserted as Exhibit B to Attachment 6) for adoption during the Open Session of this meeting.

Citywide Salary Schedule – Mayor and City Council

The Mayor and City Council’s salary is subject to annual adjustment effective the first pay period in December, per the passage of Measure W2018 passed by voters in November 2018. The Mayor's salary is set at 90%, and the City Council is set at 75% of th e most recent nonfamily household median income of the City of Goleta residents as published annually by the United States Census Bureau.

Due to the recent federal government shutdown, the U.S. Census Bureau has delayed the release of the required 2024 American Community Survey (ACS) data until January 29, 2026. Consequently, staff cannot currently calculate the updated compensation rates. Staff will maintain compensation at the current levels until the data is released. Once the data is certified, staff will implement the adjustments and will need to bring back an updated salary schedule at a future meeting for the City Council to ratify in February 2026. Any adjustments would apply to the pay period beginning December 13, 2025. For reference, the prior year’s, nonfamily household median income increased approximately 0.91%.

Citywide Salary Schedule – City Manager

The City Manager's salary is subject to the percentage change in the June California Consumer Price Index for Urban Wage Earners and Clerical Workers, as calculated by the Department of Industrial Relations, during the preceding 12 -month period, per the City Manager’s employment agreement. For June 202 5, the annual percent change was 3% , effective September 6, 2025, and reflected in Exhibit C to Attachment 5.

Budget Considerations

No additional appropriation is required. The FY 2025/26 budget was adopted to account for anticipated increases.

Wage Schedule for Hourly Employees and Intern Assignments Updates:

Recommended Hourly Rate Adjustments

California’s minimum wage will increase from $16.50 to $16.90 per hour effective January 1, 2026. To remain compliant with state law and maintain internal pay equity amount hourly 7 Meeting Date: December 16, 2025

classifications, staff recommends adjusting all hourly employee rates at all levels, effective on December 27, 2025 (to align with the City’s pay period), by $0.40 to align with the state's increase and keep the range between the lower and higher wage levels the same.

This will help the City remain compe titive with the labor market for hourly jobs and retain flexibility in assigning employees within a range of pay rates. The changes are summarized in the table below:

Table 4 – Wage Schedule for Hourly and Intern Assignments

Position Adopted Proposed
Title 12/28/2024 12/27/2025
Entry
Rate
Maximum
Rate
Entry
Rate
Maximum
Rate
Custodian, Community Center $20.00 $24.00 $20.40 $24.40 Event Monitor/Bldg. Attendant,
Community Center $16.80 $22.35 $17.20 $22.75
Library Page $16.80 N/A $17.20 N/A
Department Aide $16.80 $20.80 $17.20 $21.20
Intern I $16.50 N/A $16.90 N/A
Intern II $16.80 $20.80 $17.20 $21.20
Intern III $21.80 N/A $22.20 N/A
Legal Intern I $21.80 N/A $22.20 N/A
Legal Intern II $22.80 $25.80 $23.20 $26.20
Maintenance Assistant $16.50 N/A $16.90 N/A

The annualized cost of the $0.40 hourly increase is estimated at approximately $16,300.

Due to current vacancies, staff does not recommend any additional appropriations at this time. The resolution for adopting the hourly wage schedule is provided in Exhibit C to Attachment 5.

General Fund Revenue Analysis:

The tables presented in this section include budget -to-actual comparisons between the current fiscal year and the previous fiscal year's quarter-to-date actuals.

Property tax, sales tax, transactions and use tax, and transient occupancy tax are the City’s major tax revenues. They account for over 85.8% of total General Fund revenues. Table 5 summarizes first-quarter activity, followed by a discussion of key revenue variances and trends.

8 Meeting Date: December 16, 2025

Table 5 – General Fund FY 2025/26 Revenues through Q1 (September 30)

Property Tax:

Property tax is the City’s third largest revenue source , as it accounts for 20% of total General Fund revenues. It also remains the City’s most stable revenue category. Property tax revenues are composed of three main components:

(1) “Traditional” Property Tax, which is received in large part during the months of December and April
(2) Property Tax in Lieu of Motor Vehicle License Fees (MVLF) , which is received in two payments during January and May
(3) Monthly Documentary Transfer Tax revenue, which is derived from changes in ownership of real property and assessed value.

Total property tax revenues anticipated for the fiscal year are estimated at $ 10.3 million.

When compared to the prior year's quarter actuals, a decrease of -27.4% is experienced in this category due to lower Documentary Transfer Tax revenues received thro ugh the quarter. This decrease was anticipated during budget adoption, given the continued high- interest rate environment, reduced transaction value, and low inventory.

Sales Tax (1% Bradley-Burns):

Sales tax is projected to be the City’s fourth largest General Fund revenue source at $8.8 million, representing 17.1% of total General Fund revenues. Sales tax is considered one of the City’s most economically sensitive and volatile revenue sources, given the dependency on consumer spending patterns and business activity. The City does not receive its full 1% sales tax (also known as Bradley -Burns) allocation of the 7.75% sales tax rate that is normally allocated to cities. The City shares 30% of the 1% sales tax revenues with the County of Santa Barb ara, per the Revenue Neutrality Agreement (RNA). The amount projected to be shared this fiscal year is approximately $3.9 million.

Prior Year
Revenues Year End Actuals
Qtr YTD
Actuals
Current
Budget Qtr YTD Actuals
%
Realized
Qtr YTD
% Chg
Property Taxes 10,136,928$ 29,342$ 10,296,800$ 21,298$ 0.2% -27.4% Sales Taxes 8,980,584 1,167,585 8,806,000 832,396 9.5% -28.7% Transaction and Use Tax 12,322,825 1,016,238 11,300,000 1,089,913 9.6% 7.2% Transient Occupancy Tax 14,110,059 2,200,482 13,800,000 2,084,155 15.1% -5.3% Cannabis Tax 743,488 - 650,000 - 0.0% - Franchise Fee 1,632,464 199,419 1,602,700 203,766 12.7% 2.2% License & Service Charges 2,425,144 518,124 3,119,560 1,149,020 36.8% 121.8% Fines & Penalties 270,610 36,268 201,500 26,043 12.9% -28.2% Interest & Rent Income 2,104,478 351,725 1,044,200 141,052 13.5% -59.9% Reimbursements 1,175,150 107,744 392,900 230,142 58.6% 113.6% Other Revenues 849,764 83,555 291,000 84,275 29.0% 0.9% Other Sources 9,290 4,997 34,685 1,189 3.4% -76.2% Total Revenues 54,760,784$ 5,715,478$ 51,539,345$ 5,863,250$ 11.4% 2.6% FY 2025/26FY 2024/25
9 Meeting Date: December 16, 2025

The City’s sales tax base is generated from various main industry categories, including General Consumer Goods , with a dominant share at an average of 20%. The General Consumer Goods category is represented by many retail stores providing various consumer goods. The businesses in this category include large discount department stores, electronics stores, home furnishing stores, and other retail stores. The next largest industry categories are the State and County Pools (primarily online sales) , now at 18% (historically 14%). When combined, these two industry groups account for 38% of the City’s sales tax base. It is then supplemented by Business and Industry (manufacturers and industrial), Restaurants and Hotels (dining establishments, fast food, and bars), Building and Construction at 11% to 14%, and Autos and Transportation at 1 1%. For comparison purposes, the percentage share by the eight major industry groups for the City is seen in Figure 1 below:

Figure 1 - Sales Tax by Major Industry Groups

Sales tax revenues for FY 2025/26 are estimated to total $8.8 million. Through the end of the first quarter, sales tax receipts were tracking lower in comparison to the prior year's first quarter by -28.7% or $(335,189). This variance is largely due to the timing of the August payment, which was received in October. During the budget process, it was anticipated that sales tax activity would be relatively flat this year with a slight decrease.

When reviewing sales tax receipts o n an accrual basis and accounting for the November cleanup payment (which captures sales activity for July through September ), sales tax receipts were at $2.1 million or 0.02% above the prior year’s first quarter.

Staff will hold its next key sales tax meeting in January 2026 to discuss July –September activity and will report further in the Q2 (mid-year) financial review in February. Given the level of uncertainty and volatility, staff are not recommending any adjustments to its current sales tax estimates.

Autos and
Transportation
11%
Building and
Construction
12%
Business and Industry
14%
Food and Drugs
5%Fuel and Service
Stations
6%
General Consumer
Goods
20%
Restaurants and Hotels
13%
State and County Pools
18%
10 Meeting Date: December 16, 2025

Transaction and Use Tax (TUT):

The City’s Transaction and Use Tax (TUT) is projected to be the second largest General Fund revenue source for the City at $11.3 million, representing 21.9% of total General Fund revenues for FY 2025/26. Through the end of the first quarter, TUT revenues totaled $1.09 million or 9.6% of the budget and continue to trend in line with original projections.

FY 2025/26 represents the second full year of TUT collections, following voter approval of Measure B. Because the tax became effective on January 1, 2024, the first half of FY 2023/24 contains only partial data. As a result, FY 2023/24 will not provide a meaningful prior year benchmark for Q1 (July - September) and Q2 (October - December). Full-year comparative data begins in FY 2024/25, which now serves as the first complete baseline year.

On an accrual basis, Q1 TUT revenues increased 58.2% compared to the same quarter of the prior year. This increase is primarily due to greater compliance and improved reporting as businesses adjusted to the new tax , and staff’s ongoing work with consultants and the California Department of Tax and Fee Administration (C DTFA) to identify and recover missing payments. Recent receipts also include several large one -time tax recoveries , which will temporarily skew year-over-year performance and should not be interpreted as ongoing growth.

Going forward, staff will have complete year-over-year comparative data to evaluate the ongoing performance of this revenue source. There are no recommended adjustments at this time, and staff will provide updated projections as part of the Q2 (mid-year) Financial Review in February. In addition, staff will also present a clearer assessment of underlying trends by separately identifying ongoing activity and excluding one-time tax recoveries.

Transient Occupancy Tax (TOT):

Transient Occupancy Tax (TOT) is t he City’s largest General Fund revenue source , representing 26.8% of total General Fund revenues for FY 2025/26. TOT has remained the City’s top revenue source since FY 2012/13. TOT is also one of the most volatile revenues, as it is highly sensitive to travel patterns and economic conditions. TOT was most significantly impacted during the pandemic due to declines in overnight stays, but revenues have since stabilized and recovered.

Based on actual receipts received by September 30, TOT revenues totaled $2 million, which is -5.3% below compared to the same quarter in the prior year ($2.2 million). This decrease is due to the timing of receipts processed by September 30 and not necessarily performance. The tax is due within thirty days after the end of the prior month. For example, TOT collected for September is due by October 30. The $2 million reflected in the report represents July and portions of August TOT receipts.

To accurately compare and analyze performance, TOT should be reviewed on an accrual- based analysis, which provides a more accurate measure of performance. Staff has prepared the following table for inform ational purposes , showing how the City’s TOT is performing through the end of September on an accrual basis, aligning receipts with the 11 Meeting Date: December 16, 2025

period in which the overnight stays occurred. Table 6 summarizes TOT revenues by month compared to the same months in prior years.

Table 6 - TOT Revenues for the First Three Months of FY 2025/26 (Accrual Basis)

Month
2023/24
Actuals
2024/25
Actuals
2025/26
Actuals
$ Chg from
Prior Year
% Chg from
Prior Year
July $ 1,586,116 $ 1,595,083 $ 1,627,402 $ 32,319 2.0% August 1,425,737 1,624,084 1,559,889 (64,195) -4.5% September 1,359,267 1,362,594 1,380,251 17,657 1.3% Total $ 4,371,119 $ 4,581,760 $ 4,567,541 $ (14,219) -0.3%

On an accrual basis, TOT revenues totaled $4.6 million, which is -0.3% or $(14,219) below the prior year. When compared to the total adopted budget of $13.8 million, TOT revenues are at 32.3% of the budget, which is on target for this point in the fiscal year. Staff will continue to monitor TOT performance closely , but based on current trends, revenues are projected to meet the FY 2025/26 estimate . As a reminder, the adopted budget assumed TOT would remain essentially flat relative to budgetary levels and slightly below the $14.1 million in actuals collected in FY 2024/25.

Short-Term Vacation Rentals (STVR):

On July 18, 2023, the City Council adopted updates to its STVR ordinance, which took effect on August 18, 2023. Since implementation, staff have worked with hosting platforms, onboarding operators to the updated license and process, and tailoring city TOT/Tourism Business Improvement District (TBID) remittance forms for STVR operators to utilize for ongoing reporting. Finance staff will be w orking with consultants to assist with ongoing education, compliance, back tax collection, and reporting efforts.

The table below summarizes the STVR license activity at a point in time.

Table 7 – STVR License Data (Preliminary)

STVR License Data (Status)
Total
(12/31/24)
Total
(3/31/25)
Total
(5/20/25)
Total
(12/10/25)
Active 24 33 38 44
Inactive/Expired 84 84 84 66
New/Pending 34 9 7 4
Revoked/Terminated/Suspended 3 3 0 4
Total 145 129 129 118

Note: Active status represents active, valid STVR licenses. Inactive/expired licenses represent licenses that chose not to renew or were non-responsive. Revoked, Terminated, and Suspended status can be due to an unpermitted dwelling unit or violations, includin g code compliance findings. Data is continuing to be scrubbed for duplicated addresses, and subject to further refinement. Staff is working on an updated table to include information on 12 Meeting Date: December 16, 2025

owner-occupied and non -owner occupied, including withdrawn/abandoned a pplications, and plans to have it part of the next financial review.

From July 1, 2025 – September 30, 2025, t otal STVR -generated TOT revenues were approximately $79,264, which is a 14.9% increase when compared to the same period in the prior fiscal year.

Cannabis Business Tax:

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 sub jects 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 in to the Goleta Municipal Code. On December 5, 2023, the Ci ty Council approved Ordinance No. 23 -12, which changed the medical cannabis retail rate from 0% to 5% and were effective in January 2024. The cannabis tax rates are seen in Table 8:

Table 8 – Cannabis Tax Rates

At the time of writing this report, t he City of Goleta currently has nine (9) active licenses, with nine (9) operators now reporting cannabis business tax revenues.

Cannabis business tax payments are due quarterly by the end of the following month (e.g., July through September are due by October 30). Given the timing of when cannabis tax revenues are due, there are no reported receipts yet on a cash basis in this report for the quarter against the overall budgeted amount of $ 650,000. When preparing this report, preliminary data shows that the City has not yet collected cannabis business tax revenue.

Actual amounts for Q1 will be reported at mid-year.

Staff will continue to evaluate the cannabis tax activity and potential fiscal impacts as new operators begin to collect and remit t axes. Should revenues continue to fall short of estimates, the unassigned fund balance is available to serve as a revenue stabilizer and absorb the impact, followed by the contingency reserve.

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: December 16, 2025

Table 9 below summarizes the approved Cannabis Business License Operators as of the date preparing this report.

Table 9 – Cannabis Business License Application Summary

Currently, there are no new pending applicants’ that staff is aware of. 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 2024. 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 modified the general liabil ity insurance requirement to require $1 million per occurrence and $2 million per aggregate, and changed the business hours of operations for both storefront retailers and non -storefront retailers (delivery) to now be open from 6:00 a.m. to 10:00 p.m. These updates will give the current # Status Business Application Name Location
Primary License
Type Other Uses or Notes
Paying
Tax?
1 No longer
operating
CalGreen
(Legal Non-Conforming)
164 Aero Camino Storefront Retail No
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 Approved 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 Renewal in
Process
Hollister Distribution, Inc. 5631 Calle Real Storefront Retail License issued, not operating yet
Yes
9 Approved Megan's Organic Market 5999 Hollister Storefront Retail License issued Yes 10 Approved Organic Greens Collective
(Legal Non-Conforming)
5902 Daley Street Storefront Retail Yes
11 Approved 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: December 16, 2025

operators more flexibility in terms of the operations of their business and streamline some of the processes.

Franchise Fees:

The City collects franchise fees from four main service provider sources (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. Total franchise fees collected by the end of first quarter were $203,766 or 12.7% of the budget.

Licenses and Service Charges:

This revenue category reflects the user fees (cost recovery) 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. All revenue accounts were revised and updated to reflect anticipated a ctivity for FY 2025/26. Table 10 summarizes the primary revenue accounts within the Licenses and Service Charges category.

Table 10 – Licenses and Service Charges Summary

Through the end of the first quarter, revenues were at $1.1 million and are trac king as expected against the current budget of $3.1 million at 36.8%. In comparison to the same period in the previous year, overall revenues are up by 121.8%, primarily due to building permit activity and plan check fees for Heritage Ridge one-time costs.

Fines and Penalties:

The City collects various fines and penalties related to traffic, parking, towing, and lost item fees related to the library. Overall receipts of $26,043 were at 12.9% of budget estimates of $201,500. In comparison to the same period last year, overall revenues are down by -

28.2%. Staff will continue to monitor activity levels and may recommend an adjustment at mid-year if warranted.

Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget

QTR YTD
Actuals
%
Realized
Qtr YTD
% Chg
Legal Deposits Earned -$ -$ 1,000$ -$ 0.0% - Planning Fees 169,992 27,688 124,200 48,817 39.3% 76.3% Planning Deposits Earned 283,247 56,513 217,800 105,144 48.3% 86.1% Building Permits 492,122 94,815 1,170,000 841,175 71.9% 787.2% Public Works Deposits Earned 33,465 3,438 17,900 4,935 27.6% 43.5% PW/Engineering Fees 166,068 40,419 187,700 21,322 11.4% -47.2% Solid Waste Roll Off Fees 28,418 5,343 30,000 5,655 18.9% 5.8% Business License 306,016 50,501 302,500 46,489 15.4% -7.9% Plan Check Fees 795,341 137,062 923,000 62,770 6.8% -54.2% Other Licenses & Charges 150,475 102,345 145,460 12,714 8.7% -87.6% TOTAL 2,425,144$ 518,124$ 3,119,560$ 1,149,020$ 36.8% 121.8% Licenses and Service
Charges
FY 2024/25 FY 2025/26
15 Meeting Date: December 16, 2025

Interest and Rent Income:

Interest and rent income accounts for rental income from property owned by the City as well as investment earnings generated from the City’s investment program. Through the end of the first quarter, interest and rent income of $ 141,052 were at 13.5% of the total budget. In comparison to the prior year for the same quarter, revenues were down -59.9%.

Staff is recommending a decrease of $(18,000) in this category to correct a duplicated budget entry related to cell tower revenue.

Reimbursements:

This revenue category consists primarily of staff time reimbursements (cost recovery) related to CIP projects and administrative or direct costs associated with the Redevelopment Successor Agency. It also includes claim reimbursements or other one - time miscellaneous reimbursements.

Staff working directly on eligible projects or programs supported by special revenue funds may charge their time to the project budgets, which in turn reimburses the General Fund.

The level of reimbursement varies annually depending on the use of contract services and overall project activity. When contract services are utilized, such as contract engineering services, those costs are paid directly from the CIP project budgets supported by the special revenue funds and, therefore, do not require General Fund reimbursement.

The revenues received through the end of the quarter totaled $230,142 and were at 58.6% of the total budgeted amount of $ 392,900. In comp arison to the prior year for the same quarter, revenues increased by 113.6% or $122,398 due to an increase in staff time worked on capital improvement projects and an increase in claims reimbursement for the quarter.

Other Revenues:

This category accounts for all other remaining General Fund revenue amounts such as Motor Vehicle License Late Fees (MVLF), Friends of the Library donations, one -time donations, and miscellaneous revenues . Revenues were at $ 84,275 by the end of the quarter or approximately 29% of the total budgeted amount of $291,000. In comparison to prior year for the same quarter, revenues increased by 0.9%.

Other Sources:

This category accounts for other financing sources, including transfers from other funds or other fund resources received from transactions such as the sale of securities , or cash received from loans, or when bonds are issued. City staff primarily utilize this category to account for funds transferred in for staff time spent administering the Community Development Block Grants (CDBG) program.

Other sources received through the end of the quarter were at 3.4% or $1,189 of the total budget amount of $34,685.

16 Meeting Date: December 16, 2025

General Fund Expenditure Analysis:

The FY 2025/26 General Fund expenditure budget is $77 million. As a benchmark, approximately 25% of the budget would typically be expended by the end of the first quarter, assuming spending occurs evenly throughout the year. By the end of the first quarter total expenditures were $8.7 million, or 11.3% of the total annual budget. In comparison to prior year for the same quarter, expenditures were down by -12.1%.

Departments have reviewed their budgets and have determined there were various unanticipated costs experienced in the first quarter, along with savings in others. Based on this review, staff is recommending several appropriations, budget transfers, and personnel updates, which are described in the sections below.

Table 11 summarizes the General Fund expenditure activity by department, and is followed by a discussion of the key expenditure variances and recommended adjustments.

Table 11 - General Fund FY 2025/26 Expenditures through Q1 (September 30)

All departments were within range of their allocated budgets as of September 30, 2025. A detailed “Budget to Actuals” comparison for each department’s divisions and programs is provided in Attachment 2.

At this time, staff recommends the following budget adjustments, which can be seen in further detail by line item in Exhibit A of Attachment 5.

General Services:

Staff recommends an increase of $34,000 in Professional Services – Temp Agency. The additional funding is needed to support departmental projects, assist with daily operational needs, and backfill work associated with the Management Assistant position, which was vacant for an extended period due to a leave of absence. While staff initially used sal ary savings to cover temporary staffing costs, an additional appropriation is needed to fund the remaining workload for the fiscal year.

Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget

QTR YTD
Actuals
%
Realized
Qtr YTD
% Chg
General Government 6,965,331$ 1,914,735$ 7,319,062$ 2,019,585$ 27.6% 5.5% General Services 3,330,193 1,099,272 4,491,953 1,371,736 30.5% 24.8% Library 728,431 118,639 800,569 85,494 10.7% -27.9%
Finance 1,904,988 432,780 2,164,400 457,991 21.2% 5.8%
Planning & Env. Review 4,964,490 1,242,029 5,931,004 1,184,284 20.0% -4.6% Public Works 10,364,439 2,054,130 21,304,810 1,785,018 8.4% -13.1% Neighborhood Services 2,780,345 920,936 3,383,250 579,368 17.1% -37.1% Public Safety 11,501,844 1,961,900 12,564,100 1,038,925 8.3% -47.0% Non-Departmental 1,028,564 14,550 1,407,500 30,246 2.1% 107.9% Capital Improvement Projects 2,824,112 115,982 17,779,980 126,889 0.7% 9.4% Total Expenditures 46,392,738$ 9,874,952$ 77,146,627$ 8,679,536$ 11.3% -12.1% Expenditures
FY 2025/26FY 2024/25
17 Meeting Date: December 16, 2025

Public Works:

Staff is recommending an increase of $399,200 in the following categories:

 $11,500 in Services and Supplies for utility reimbursement costs associated with the 2023 Pavement Project. The corresponding reimbursement r evenue was received in FY 2024/25.
 $187,700 in Services and Supplies for consultant support related to encroachment permit processing. These costs are offset by revenue included in the adopted FY 2025/26 budget.
 $200,000 in Professional Services support essential development engineering functions that are not reimbursable. These include development oversight, engineering standards updates, flood control coordination, City surveying, right-of- way appraisal support, encroachment permit traffic review, and review of County-led projects that affect City infrastructure.

Non-Departmental:

Staff recommends a total increase of $400,000 in Transfers Out, allocated as follows:

 $100,000 in Transfers Out to the Section 115 Pension Trust (Fund 702) funded from CalPERS Pension Unfunded Accrued Liability (UAL) reserves.  $300,000 in Transfers Out to the Section 115 OPEB Trust- OPEB (Fund 703) funded from Other-Post Employee Benefits (OPEB) UAL reserves.

These transfers support long -term strategies to reduce the City’s pension and OPEB liabilities and strengthen the City’s financial position. Further updates and a more detailed discussion of the City’s long-term liabilities will be included in the upcoming FY 2026/27 Mid-Cycle Budget Update.

Capital Improvement Projects (CIP) – General Services:

Staff recommends an adjustment of $12,074.39 for the Goleta Community Center (GCC) Seismic Retrofit Project (CIP No. 9067), which is now complete. The project incurred $12,074.39 in costs above the grant revenues received. Staff recommends funding this final closeout amount from Public Facilities/Building Maintenance reserves.

General Fund - Fund Balance and Reserves:

Table 12 provides a recap of the General Fund balance as of June 30, 2025, and the revised estimated fund balance as of June 30, 2026. These estimates have been updated to reflect actual FY 2024/25 revenues and expenditures, as well as final carryover amounts.

Carryovers are reflected in the “CIP Project Funding (Prior Year)” and “Encumbrances” categories in the table below. In addition, reserve c ategories have been updated to policy levels consistent with the adopted FY 2025/26 budget.

18 Meeting Date: December 16, 2025

Table 12 – General Fund FY 2025/26 – Estimated Fund Balance and Reserves

As shown above, the revised estimate of the total fund balance for FY 2025/26 is projected to be $26.5 million as of June 30, 2026. This figure includes all city fund balance categories.

After incorporating final carryover amounts and recommended Q1 budget adjustments, the unassigned fund balance, which is not earmarked for any specific purpose, is projected at $834,216 at June 30, 202 6, with an additional $7.2 million reserved for Shelby Litigation and high-priority must-do CIP projects listed in Table 13 further below.

Table 13 – Priority CIP Projects (“The Big Six”)

Project cost information is from June 16, 2025, Two-Year Budget

The unassigned fund balance consists of one-time funds that are essential for:

 Ensuring economic stability in periods of revenue shortfalls and volatility Classification
FY 2024/25
Ending Fund Balance Increase Decrease
FY 2025/26
Est. Ending Fund
Balance
Recommended
Budget/Reserve
Adjustments
FY 2025/26
Revised Est.

Ending Fund
Balance
Prepaids and Deposit 109,384$ (109,384)$ - -$ -$ City Hall Solar Removal 94,500 (94,500) - -$ Public Facilities/Building
Maintenance 1,000,667 (135,931) 864,736 (12,074) 852,662$ Capital Equipment 866,245 (270,000) 596,245 596,245$ Compensated Leave 541,116 196,357 737,473 737,473$ Risk Management 200,000 200,000 200,000$ Litigation Defense Fund 600,000 (200,000) 400,000 400,000$ Contingency 13,981,390 1,096,498 15,077,888 15,077,888$ Allowance for Doubtful Accounts - - 300,000 300,000$ OPEB UAL - 300,000 300,000 (300,000) -$ CalPERS Pension UAL - 100,000 100,000 (100,000) -$ Sherrif's Contract 150,000 (150,000) - -$ CIP Project Funding (Next Year) 2,373,700 (2,373,700) - -$ IT Reserve 166,574 166,574 166,574$ CIP Project Funding (Prior Year) 15,229,089 (133,740) (15,095,349) - -$ Encumbrances 8,031,800 60,153 (8,091,953) - -$ FMV Adjustment 148,220 148,220 148,220$ Unassigned Fund Balance -
Adjustment for FY 24/25 - 7,200,000 7,200,000 7,200,000$ Unassigned Fund Balance 9,491,148 (7,905,733) 1,585,415 (751,200) 834,216$ Total Fund Balance 52,983,833$ 8,819,267$ (34,426,551)$ 27,376,551$ (863,274)$ 26,513,277$ 19 Meeting Date: December 16, 2025

 Managing liquidity and short-term cash flow needs
 Addressing various unanticipated one -time expenditures, such as emergency response or gap funding, without reducing the operating budget  Meeting emerging priority needs as they arise.

Maintaining an adequate unassigned fund balance is vi tal 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 this balance when additional appropriations are needed for capital projects or major projects.

Staff has also been evaluating its reserve categories and amounts, specifically for city - owned facilities. A funding policy is currently under development to ensure sufficient ongoing funding is set aside for facility mai ntenance, repairs, and system replacements .

Draft framework of this policy was presented to the Finance Committee for feedback and will be discussed further at a future City Council meeting.

Revenue Neutrality Agreement (RNA):

The receipts and payments as a result of the RNA are not included in the budget. Under the RNA Agreement, the County is allocated 30% of the 1% Sales Tax revenues generated within the City of Goleta and shares equally in the Property Tax revenues of the City. The estimated cost for FY 2025/26 of the total RNA payments is $ 8.17 million. The estimated total contribution since City incorporation in 2002 is approximately $168 million through the end of FY 2025/26.

Capital Improvement Program and Other Funds:

Staff has provided Attachment 3 to summarize all other Special Revenue Fund revenues and expenditures with budget-to-actual comparison. On a budget basis, the various grant- type funds are balanced with revenues matching expenditures. However, on an actual basis, funds are reimbursed after they are expended. The reimbursement requests for grant expenditures are submitted either on a monthly or quarterly basis by the department staff responsible for the project reimbursements. Any negative balances are due to the timing of revenues being received by the City. Revenue projections are reviewed on a quarterly basis and recommended adjustments are made when necessary. The Other Funds section below briefly describes the financial activity through the quarter . Attachment 4 provides a CIP Expenditure Summary on a budget to actual basis to ensure that projects do not exceed the appropriations allocated to the project.

Other Funds:

Gas Tax Fund (Fund 201)

The state imposes sales taxes and per-gallon excise taxes on gasoline and diesel fuel. The local portion of these allocation flows through the Highway Users Tax Account (HUTA).

State law requires that these funds be used exclusively for maintenance of the street and highway system. Gas tax revenues through the end of the quarter are at $158,255 or 17.2% 20 Meeting Date: December 16, 2025

of the $922,360 revenue budget amount. Budgeted expenditures are programmed at $1.1 million for the fiscal year and actual expenditures were at $926,713 or 80.6% of budget.

SB1 Road Maintenance & Repair Act (RMRA) (Fund 203)

Senate Bill 1 (SB 1) – Road Repair and Accountability Act of 2017 has been in effect since November 1, 2017. Revenues are generated from fuel and vehicle registration taxes. State law requires these funds be used exclusively for the transportation system. SB 1 revenues through the end of the quarter are at $ 75,146 or 8.5% of the $ 884,571 revenue budget amount. Budgeted expenditures are programmed at $1.2 million. There has not been any activity this quarter. All budget is programmed towards the City’s pavement rehabilitation program.

Measure A Fund (Fund 205)

The Santa Barbara County Association of Governments (SBCAG) receives a half -cent sales tax for transportation improvements in Santa Barbara County. The City of Goleta receives a portion of those funds to use exclusively for transportation related purposes.

Measure A revenues through the end of the quarter are at $431,800 or 18.8% of the $2.3 million revenue budget amount. Budgeted expenditures are programmed at $ 6.28 million Through the end of the quarter $183,933 or 53.5% of budget have been expended.

Lease Revenue Bonds and Sales Tax Revenue Bonds – Update:

On March 12, 2025, the City of Goleta successfully closed on two bond financings through the Goleta Facilities Financing Authority to advance key capital improvement projects:
 $18.735 million in Lease Revenue Bonds, Series 2025A , with true interest cost of

3.97%, and
 $14.655 million in Local Measure A Transportation Sales Tax Revenue Bonds, Series 2025, with true interest cost of 3.32%.

Together, these bond financings provide approximately $35.7 million in total proceeds, net of issuance costs, to support shovel -ready infrastructure and transportation priorities.

These were the City’s first rated bond issuances, receiving strong market interest and high credit ratings from S&P Global Ratings:
 ‘AA’ rating for the Lease Revenue Bonds (implying a general credit rating of ‘AA+’), and
 ‘A+’ rating for the Sales Tax Revenue Bonds.

These ratings reflect the City’s strong financial management, healthy reserves, and conservative debt profile. Bond proceeds have been deposited into dedicated project funds held with the trustee. Below is a summary of project activity funded by these bond proceeds.

21 Meeting Date: December 16, 2025

Project Connect
The project is currently under construction. The Hollister Avenue Bridge has been completed, and crews are now working on roadway improvements along Hollister Avenue between Kellogg Avenue and Ward Drive. Work in the San Jose Creek channel will begin in spring 2026. On Ekwill Street, roadway, landscape, and drainage improvements are ongoing. Construction on Fowler Road is expected to begin in spring 2026.

San Jose Creek Multipurpose Path
The project is anticipated to begin construction the week of December 15, 2025. This work will begin with tree removals and various other clearing and grubbing work. Work shall then be suspended temporarily until March in order to coordinate project timing with Caltrans’ 217 bridge project.

Cathedral Oaks Road and Crib Wall
The project is anticipated to achieve 90% design completion this month. An RFP for project management is also expected to be awarded early 2026, and the project is expected to be put out to bid around this time as well.

Section 115 Trust Update:

In June 20 20, the City Council approved the creation of a Section 115 Trust Agreement with U.S. Bank National Association, and Public Agency Retirement Services (PARS), Trust Administrator. The Section 115 Trust was established as a means to set aside monies to fund the City’s p ension and Other Post Employment Benefits ( OPEB) obligations.

Contributions to the Section 115 Trust are irrevocable, the assets are dedicated to providing benefits to plan members, and the assets are protected from creditors of the City. The purpose of th e creation of the Section 115 Trust was to address the City’s pension obligations by accumulating assets to reduce the net pension liability. The balance in the Trust for the fiscal year ended June 30, 2025, was $586,397.94. During the Fiscal Year 2024/25, the Trust earned $61,267.56 in interest income. The net OPEB liability currently resides at $ 892,158, while the net Pension Liability is at $5,494,711 as of Fiscal Year 2024/25. Staff is recommending a contribution of $400,000 with a $300,000 contribution towards the OPEB obligation and $100,000 towards the pension obligation.

Allowance for Doubtful Accounts (Fairshare):

In 2020, the City entered into a settlement agreement (Agreement 2020 -41) with Santa Barbara Realty Development, LLC related to the construction of Storke Road improvements north of Hollister Avenue to the US -101 northbound ramps. Under Section H(1) of the agreement, the C ity was required to reimburse the developer $272,980.02, which was paid in fiscal year 2020/21. At the time, it was understood that a portion of this cost could potentially be recovered from future adjacent development through fair share contributions.

22 Meeting Date: December 16, 2025

Because the timing and likelihood of reimbursement depend on surrounding development activity, staff is recommending that the City continue to treat this amount as a contingent receivable and set aside General Fund reserves until the fair share obligations c an be confirmed. A similar potential reimbursement related to the Rincon Palms development is also under review. Final reimbursable amounts for both projects will be determined once development timing and associated fair share calculations are finalized.

To reflect this uncertainty, the General Fund reserves include a $300,000 set -aside as an allowance until reimbursement feasibility and amounts can be confirmed.

Recommended Budget Amendments – Special Revenue Funds:

Staff is recommending various expenditure budget adjustments for various other Special Revenue Funds. Additional details and corresponding revenue adjustment (if applicable) are found in Attachment 5 – Exhibit A.

Recommended Fee Waiver and Reimbursement Request:

At the December 2, 2025, Ci ty Council meeting, Mayor Pro Tempore Kasdin requested concurrence in support of a fee waiver for Girsh Park related to permitting fees associated with its soccer field lighting project. Councilmember Kyriaco concurred with this request. If the fee waiver is approved, the fiscal impact would be approximately $7,342.47 and would need to be supported by the General Fund.

FINANCE COMMITTEE REVIEW:

The Finance Committee met to review the Fiscal Year 202 5/26 First Quarter Financial Review Report on December 9, 2025.

FISCAL IMPACTS:

General Fund

The recommended adjustments result in a decrease of $(18,000) in General Fund revenues and an increase of $845,274 in General Fund expenditures. The combined impact is a net decrease of $(863,274) to the General Fund’s total fund balance.

After incorporating these adjustments, the revised ending fund balance for FY 2025/26 is projected at $ 26.5 million. This includes an unassigned fund balance of approximately $834,216, along with $7.2 million res erved for Shelby housing project settlement and for the unfunded portions of priority “Big Six” Capital Improvement Projects. These unfunded portions include $457,300 for Goleta Valley Library Building, Safety, and ADA Improvement Project (Project No. 9130) and $5.7 million needed for the San Jose Creek Fish Passage Modification Project (Project No. 9117).

Detailed line-item adjustments for the General Fund are included in Attachment 5 - Exhibit A.

23 Meeting Date: December 16, 2025

Other Funds

Recommended amendments to Other Special Revenue Funds that were described above can be found in detail in Attachment 5 - Exhibit A. Council is asked to adopt the attached resolution (Attachment 5) approving the recommended budget adjustments.

City’s Cash Flow and Position:

The City’s Finance Department monitors its cash flow and position daily. The cash funds are pooled and are considered very liquid, as most of its funds are invested in o vernight pooled investment accounts such as LAIF or its money market account. The City’s special revenue accounts have committed fund balance that is pooled all together with the General Fund. Wh en pooled all together, the City’s cash position on September 30th was approximately $60 million.

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, City Attorney

APPROVED BY: Robert Nisbet, City Manager

ATTACHMENTS:

1. General Fund Statement of Revenues and Expenditures Budget to Actual Comparison

2. General Fund Interim Statement of Revenues and Expenditures by Department and Program Budget to Actual Comparison

3. Interim Statement of Revenues and Expenditures - Summary by Fund

4. Capital Improvement Program (CIP) Expenditure Summary

5. Resolution No. 25-__ entitled, “A Resolution of the City Council of the City of Goleta, California, Amending the City of Goleta Operating an d CIP Budget for Fiscal Year 2025/26, Amending the City of Goleta Schedule of Authorized Positions for Fiscal Year 2025/26, and Amending the City of Goleta Salary Schedule and Classification Plan for Fiscal Year 2025/26 (Effective December 27, 2025).”

6. Resolution No. 25-__entitled, “A Resolution of the City Council of the City of Goleta, California, Approving Side Letter Agreements with SEIU Local 620, Amending the City of Goleta Salary Schedule and Classification Plan for Fiscal Year 2025/26 (Effective January 10, 2026), and Approving Certain Future Salary Increases.”

7. Fiscal Year 2025/26 First Quarter Financial Review Presentation 24 ATTACHMENT 1

General Fund Statement of Revenue and Expenditures Budget to Actual Comparison
25 Attachment 1
Property Taxes 10,296,800$ -$ 10,296,800$ 21,298$ 0% -$ 10,296,800$ Sales Taxes 8,806,000 - 8,806,000 832,396 9% - 8,806,000 Transaction and Use Tax 11,300,000 - 11,300,000 1,089,913 10% - 11,300,000 Transient Occupancy Tax (1) 13,800,000 - 13,800,000 2,084,155 15% - 13,800,000 Cannabis Tax 650,000 - 650,000 - 0% - 650,000 Franchise Fee 1,602,700 - 1,602,700 203,766 13% - 1,602,700 License & Service Charges 3,119,560 - 3,119,560 1,149,020 37% - 3,119,560 Fines & Penalties 201,500 - 201,500 26,043 13% - 201,500 Interest & Rent Income 1,044,200 - 1,044,200 141,052 14% (18,000) 1,026,200 Reimbursements 392,900 - 392,900 230,142 59% - 392,900 Other Revenues 116,000 175,000 291,000 84,275 29% - 291,000 Other Sources 34,685 - 34,685 1,189 3% - 34,685 Total Revenues 51,364,345$ 175,000$ 51,539,345$ 5,863,250$ 11% (18,000)$ 51,521,345$ General Government 7,158,500$ 160,562$ 7,319,062$ 2,019,585$ 28% -$ 7,319,062$ Gener
al Services 4,029,500 462,453 4,491,953 1,371,736 31% 34,000 4,525,953 Library 419,494 381,074 800,569 85,494 11% - 800,569 Finance 2,164,400 - 2,164,400 457,991 21% - 2,164,400 Planning & Env. Review 5,781,450 149,554 5,931,004 1,184,284 20% - 5,931,004 Public Works 14,366,500 6,938,310 21,304,810 1,785,018 8% 399,200 21,704,010 Neighborhood Services 3,383,250 - 3,383,250 579,368 17% - 3,383,250 Public Safety 12,564,100 - 12,564,100 1,038,925 8% - 12,564,100 Non-Departmental 1,293,100 114,400 1,407,500 30,246 2% 400,000 1,807,500 Capital Improvement Projects 2,373,700 15,406,280 17,779,980 126,889 1% 12,074 17,792,054 Total Expenditures 53,533,994$ 23,612,633$ 77,146,627$ 8,679,536$ 11% 845,274$ 77,991,902$ Net Change in Fund Balance (2,169,649)$ (23,437,633)$ (25,607,282)$ (2,816,286)$ (863,274)$ (26,470,557)$ Beginning Fund Balance 52,983,833$ 52,983,833 $ 52,983,833 $ 52,983,833 $ Ending Fund Balance 50,814,184$ 27,376,551 $ 50,167,548 $ 26,513,277 $ Amended BudgetExpenditures % of BudgetOriginal Budget Prior Revisions Current Budget 9/30/2025 Actuals
Recommended
Revisions
General Fund Statement of Revenue and Expenditures
City of Goleta
Amended Budget Recommended
RevisionsOriginal Budget Prior Revisions Current Budget 9/30/2025 Actuals % of Budget
Budget to Actual Comparison
For the Quarter Ended September 30, 2025
Revenues

26 ATTACHMENT 2

General Fund Interim Statements of Revenues and Expenditures by Department and Program Budget to Actual Comparison
27 City of Goleta
General Fund Interim Statement of Revenues and Expenditures by Department and Program Budget to Actual Comparison
For the Quarter Ended September 30, 2025
Attachment 2
Annual
"Current"
Budget

QTR YTD
Actuals
Remaining
Balance
Percent
Received
Prior Year

QTR YTD
Actuals
Taxes
Property Taxes 10,296,800 $ 21,298 $ 10,275,502 $ 0.2% 29,342 $ Sales Taxes 8,806,000 832,396 7,973,604 9.5% 1,167,585 Transaction and Use Tax 11,300,000 1,089,913 10,210,087 9.6% 1,016,238 Transient Occupancy Tax 13,800,000 2,084,155 11,715,845 15.1% 2,200,482 Cannabis Tax 650,000 - 650,000 0.0% - Franchise Fee 1,602,700 203,766 1,398,934 12.7% 199,419 Total 46,455,500$ 4,231,529 $ 42,223,971 $ 9.1% 4,613,065 $ Licenses & Service Charges
Legal Deposits Earned 1,000 $ - $ 1,000 $ 0.0% - $ Planning Fees 124,200 48,817 75,383 39.3% 27,688 Planning Deposits Earned 217,800 105,144 112,656 48.3% 56,513 Building Permits 1,170,000 841,175 328,825 71.9% 94,815 Public Works Deposits Earned 17,900 4,935 12,965 27.6% 3,438 PW/Engineering Fees 187,700 21,322 166,378 11.4% 40,419 Solid Waste Roll Off Fees 30,000 5,655 24,345 18.9% 5,343 Business License 302,500 46,489 256,011 15.4% 50,501 Plan Check Fees 923,000 62,770 860,230 6.8% 137,062 Other Licenses & Charges 145,460 12,714 132,746 8.7% 102,345 Total 3,119,560$ 1,149,020$ 1,970,540$ 36.8% 518,124$ Fines and Forfeitures
Fines & Penalties 201,500$ 26,043$ 175,457$ 12.9% 36,268$ Total 201,500$ 26,043$ 175,457$ 12.9% 36,268$ Investment Income
Interest & Rent Income 1,044,200$ 141,052$ 903,148$ 13.5% 351,725$ Total 1,044,200$ 141,052$ 903,148$ 13.5% 351,725$ Reimbursements
Reimbursements 392,900$ 230,142$ 162,758$ 58.6% 107,744$ Total 392,900$ 230,142$ 162,758$ 58.6% 107,744$ Other Revenues
Other Revenues 291,000$ 84,275$ 206,725$ 29.0% 83,555$ Total 291,000$ 84,275$ 206,725$ 29.0% 83,555$ Other Financing Sources
Transfers In 34,685$ 1,189$ 33,496$ 3.4% 4,997$ Total 34,685$ 1,189$ 33,496$ 3.4% 4,997$ TOTAL REVENUES 51,539,345$ 5,863,250$ 45,676,095$ 11.4% 5,715,478$

28 City of Goleta
General Fund Interim Statement of Revenues by Department and Program Budget to Actual Detail Comparison
For the Quarter Ended September 30, 2025
Attachment 2
G/L Account G/L Account Name Original Budget Budget
Adjustments
Current Budget as of
Qtr End
Current Actuals
9/30/2025 $ Variance %

RECEIVED
101-80-8500-40000 Property Tax Secured (4,119,500.00) - (4,119,500.00) - 4,119,500 0% 101-80-8500-40001 Property Tax Unsecured (157,800.00) - (157,800.00) - 157,800 0% 101-80-8500-40002 Property Tax-Unitary (36,500.00) - (36,500.00) - 36,500 0% 101-80-8500-40003 Property Tax In-Lieu of VLF (5,067,000.00) - (5,067,000.00) - 5,067,000 0% 101-80-8500-40004 Property Tax Supplemental (50,000.00) - (50,000.00) - 50,000 0% 101-80-8500-40005 Property Tax HOX (16,000.00) - (16,000.00) - 16,000 0% 101-80-8500-40400 Real Property Transfer Tax (150,000.00) - (150,000.00) (21,298.45) 128,702 14% 101-80-8500-40006 RDA TI Pass-thru (700,000.00) - (700,000.00) - 700,000 0% Property Taxes (10,296,800.00) - (10,296,800.00) (21,298.45) 10,275,501.55 0% 101-80-8500-40100 Sales Tax (8,806,000.00) - (8,806,000.00) (832,396.02) 7,973,604 9.5% 101-80-8500-40101 Sales Tax In-Lieu - - - - - 0% Sales Taxes (8,806,000.00) - (8,806,000.00) (832,396.02) 7,973,603.98 9% 101-80-8500-40150 Transaction and Use Tax (11,300,000.00) - (11,300,000.00) (1,089,913.00) 10,210,087 10% Transaction and Use Tax (11,300,000.00) - (11,300,000.00) (1,089,913.00) 10,210,087.00 10% 101-80-8500-40200 Transient Occupancy Tax (13,636,000.00) - (13,636,000.00) (2,031,158.90) 11,604,841 15% 101-80-8500-40201 Transient Occupancy Tax - STVR (164,000.00) - (164,000.00) (52,996.36) 111,004 32% Transient Occupancy Tax (1) (13,800,000.00) - (13,800,000.00) (2,084,155.26) 11,715,844.74 15% 101-80-8500-40300 Cannabis Tax (650,000.00) - (650,000.00) - 650,000 0% Cannabis Tax (650,000.00) - (650,000.00) - 650,000.00 0% 101-80-8500-41200 Franchise Fee - Cable (240,000.00) - (240,000.00) - 240,000 0% 101-80-8500-41201 Franchise Fee - Electric (594,600.00) - (594,600.00) - 594,600 0% 101-80-8500-41202 Franchise Fee - Gas (96,300.00) - (96,300.00) - 96,300 0% 101-80-8500-41203 Franchise Fee - Solid Waste (671,800.00) - (671,800.00) (203,766.27) 468,034 30% Franchise Fee (1,602,700.00) - (1,602,700.00) (203,766.27) 1,398,933.73 13% 29 City of Goleta
General Fund Interim Statement of Revenues by Department and Program Budget to Actual Detail Comparison
For the Quarter Ended September 30, 2025
Attachment 2
G/L Account G/L Account Name Original Budget Budget
Adjustments
Current Budget as of
Qtr End
Current Actuals
9/30/2025 $ Variance %

RECEIVED
101-10-1400-45300 Developer Deposits Earned (1,000.00) - (1,000.00) - 1,000 0% 101-40-4100-41101 Permits - Planning (124,200.00) - (124,200.00) (48,817.00) 75,383 39% 101-40-4100-45300 Developer Deposits Earned (217,800.00) - (217,800.00) (105,143.78) 112,656 48% 101-40-4200-41100 Permits - Building (E) (1,170,000.00) - (1,170,000.00) (841,174.86) 328,825 72% 101-50-5200-45300 Developer Deposits Earned (17,900.00) - (17,900.00) (4,934.90) 12,965 28% 101-40-4500-45203 EV Charging Stations - - - - - 0% 101-50-5100-41209 Other Licenses and Permits - - - - - 0% 101-50-5200-41208 Permits - Encroachment & Transportation (E) (187,700.00) - (187,700.00) (21,322.00) 166,378 11% 101-50-5900-41206 Roll Off Fees (30,000.00) - (30,000.00) (5,655.00) 24,345 19% 101-60-6100-41209 Other Licenses and Permits - - - (673.00) (673) 0% 101-80-8500-41000 License - General & Misc (180,000.00) - (180,000.00) (43,574.00) 136,426 24% 101-80-8500-41001 License - Cannabis (116,000.00) - (116,000.00) - 116,000 0% 101-80-8500-41003 License - Maruijuana Delivery - - - - - 0% 101-80-8500-41002 License - Tobacco (6,500.00) - (6,500.00) (2,915.00) 3,585 45% 101-80-8500-45200 Plan Checking Services (E) (923,000.00) - (923,000.00) (62,769.77) 860,230 7% 101-80-8500-41209 Other Licenses and Permits (13,000.00) - (13,000.00) (4,827.00) 8,173 37% 101-80-8500-45100 Management Fee (95,760.00) - (95,760.00) - 95,760 0% 101-20-2100-45901 Copies (1,500.00) - (1,500.00) (256.00) 1,244 17% 101-80-8500-45901 Copies (200.00) - (200.00) - 200 0% 101-80-8500-45902 Merchant Card Service Fee (35,000.00) - (35,000.00) (6,958.18) 28,042 20% License & Service Charges (3,119,560.00) - (3,119,560.00) (1,149,020.49) 1,970,539.51 36.83% 101-70-7100-42000 Towing Fines (20,000.00) - (20,000.00) - 20,000 0% 101-70-7100-42001 Civil Code Violations (45,000.00) - (45,000.00) (5,744.98) 39,255 13% 101-70-7100-42002 Parking Fines (55,000.00) - (55,000.00) (2,230.81) 52,769 4% 101-80-8500-42100 Criminal Code Violations (21,500.00) - (21,500.00) (2,027.95) 19,472 9% 101-20-2100-42101 Penalties and Costs on Delinquent Taxes (7,500.00) - (7,500.00) (688.82) 6,811 9% 101-80-8500-42101 Penalties and Costs on Delinquent Taxes (20,000.00) - (20,000.00) (14,070.00) 5,930 70% 101-40-4100-42110 Administrative Citations (32,500.00) - (32,500.00) (1,280.00) 31,220 4% Fines & Penalties (201,500.00) - (201,500.00) (26,042.56) 175,457.44 12.9% 101-80-8500-43000 Interest Revenue (950,000.00) - (950,000.00) (171,208.10) 778,792 18% 101-80-8500-43001 Interest - Fair Market Value Adjustment - - - 41,698.64 41,699 0% 101-20-2100-43100 Property Rental (6,000.00) - (6,000.00) - 6,000 0% 101-80-8500-43100 Property Rental (30,000.00) - (30,000.00) (150.00) 29,850 1% 101-80-8500-43101 Park Reservation (40,200.00) - (40,200.00) (11,393.00) 28,807 28% 101-80-8500-43102 Leases (18,000.00) - (18,000.00) - 18,000 0% Interest & Rent Income (1,044,200.00) - (1,044,200.00) (141,052.46) 903,147.54 13.5% 30 City of Goleta
General Fund Interim Statement of Revenues by Department and Program Budget to Actual Detail Comparison
For the Quarter Ended September 30, 2025
Attachment 2
G/L Account G/L Account Name Original Budget Budget
Adjustments
Current Budget as of
Qtr End
Current Actuals
9/30/2025 $ Variance %

RECEIVED
101-10-1400-45400 Interfund Reimbursements - - - - - 0% 101-10-1500-45400 Interfund Reimbursements - - - - - 0% 101-30-3100-45400 Interfund Reimbursements (25,000.00) - (25,000.00) (6,795.72) 18,204 27% 101-40-4100-45400 Interfund Reimbursements - - - - - 0% 101-40-4500-45400 Interfund Reimbursements - - - - - 0% 101-50-5100-45400 Interfund Reimbursements - - - - - 0% 101-50-5200-45400 Interfund Reimbursements - - - (8,637.82) (8,638) 0% 101-50-5400-45400 Interfund Reimbursements (50,000.00) - (50,000.00) (7,805.21) 42,195 16% 101-50-5500-45400 Interfund Reimbursements (300,000.00) - (300,000.00) (129,969.62) 170,030 43% 101-50-5600-45400 Interfund Reimbursements - - - (2,813.12) (2,813) 0% 101-50-5800-45400 Interfund Reimbursements - - - (29,625.00) (29,625) 0% 101-60-6100-45400 Interfund Reimbursements - - - - - 0% 101-80-8500-45400 Interfund Reimbursements (17,900.00) - (17,900.00) (181.63) 17,718 1% 101-40-4300-45400 Interfund Reimbursements - - - - - 0% 101-80-8500-46004 Claims Reimbursement - - - (44,313.66) (44,314) 0% 101-80-8500-44601 Claims Reimbursement - FEMA - - - - - 0% Reimbursements (392,900.00) - (392,900.00) (230,141.78) 162,758.22 58.6% 101-80-8500-44100 Motor Vehicle License Fees (51,500.00) - (51,500.00) (49,934.30) 1,566 97% 101-80-8500-44401 SB90 Reimbursements - - - - - 0% 101-80-8500-46000 Miscellaneous Revenue - - - (392.31) (392) 0% 101-20-2100-46008 Sale of Property & Goods (500.00) - (500.00) - 500 0% 101-40-4500-46002 Rebates - - - - - 0% 101-80-8500-46002 Rebates - - - (1,360.38) (1,360) 0% 101-20-2100-46007 Cash Over (Short) - - - - - 0% 101-80-8500-46007 Cash Over (Short) - - - (128.90) (129) 0% 101-20-2100-46003 Donations (64,000.00) - (64,000.00) (32,459.47) 31,541 51% 101-80-8500-46003 Donations - - - - - 0% 101-18-1830-46008 Sale of Property & Goods - - - - - 0% 101-90-9130-46003 Donations - (175,000.00) (175,000.00) - 175,000 0% 101-90-9042-46000 Miscellaneous Revenue - - - - - 0% Other Revenues (116,000.00) (175,000.00) (291,000.00) (84,275.36) 206,724.64 29% 101-60-6510-49005 Transfers In from GCC Fund - - - - - 0% 101-80-8500-49000 Transfers In from General Fund - - - - - 0% 101-80-8500-49001 Transfers In from CDBG (34,685.00) - (34,685.00) (1,188.72) 33,496 3.4% 101-80-8500-49002 Transfers In from Public Admin DIF - - - - - 0.0% 101-90-9056-49010 Transfers In from OBF-SCE Fund - - - - - 0.0% Other Sources (34,685.00) - (34,685.00) (1,188.72) 33,496.28 3% Total Revenues (51,364,345.00) (175,000.00) (51,539,345.00) (5,863,250.37) 45,676,094.63 11% 31 City of Goleta
General Fund Interim Statement of Revenues and Expenditures by Department and Program Budget to Actual Comparison
For the Quarter Ended September 30, 2025
Attachment 2
Annual
"Current"
Budget

QTR YTD
Actuals Encumbrances Totals
Remaining
Balance
%YTD Expended
w/ Encumbr
General Government
City Council 471,300 $ 103,221 $ 217 $ 103,438$ 367,862$ 21.9% City Manager 2,254,296 369,646 141,032 510,679 1,743,618 22.7% City Clerk 791,400 141,637 73,777 215,414 575,986 27.2% Support Services 190,900 34,959 - 34,959 155,941 18.3% City Attorney 1,085,300 172,220 618,493 790,713 294,587 72.9% Community Relations 862,865 230,255 115,850 346,105 516,760 40.1% Support Services 1,663,000 967,646 20,162 987,808 675,192 59.4% General Government 7,319,062$ 2,019,585$ 969,531$ 2,989,116$ 4,329,945$ 40.8% General Services
General Services Admin 1,028,650$ 308,941$ 24,917$ 333,858$ 694,792$ 32.5% Facilities 1,728,151 592,114 214,835 806,950 921,202 46.7% Information Technology 1,120,881 402,831 335,929 738,760 382,121 65.9% Fleet Management 614,270 67,850 145,130 212,980 401,290 34.7% General Services 4,491,953$ 1,371,736$ 720,811$ 2,092,547$ 2,399,405$ 46.6% Library
Library Services 800,569$ 85,494$ 179,853$ 265,347$ 535,222$ 33.1% Book Van - - - - - #DIV/0! Library 800,569$ 85,494$ 179,853$ 265,347$ 535,222$ 33.1% Finance
Administration 2,164,400$ 457,991$ 160,462$ 618,453$ 1,545,947$ 28.6% Finance 2,164,400$ 457,991$ 160,462$ 618,453$ 1,545,947$ 28.6% Planning & Environmental Review
Current Planning 2,022,072$ 374,320$ 56,079$ 430,399$ 1,591,674$ 21.3% Building & Safety 1,617,450 383,658 1,226,342 1,610,000 7,450 99.5% Advanced Planning 1,046,682 142,171 133,909 276,080 770,601 26.4% Planning Commission 39,100 3,830 - 3,830 35,270 9.8% Sustainability Program 437,500 90,016 35,000 125,016 312,484 28.6% Housing Program 243,950 56,632 21,000 77,632 166,318 31.8% Administration 524,250 133,657 - 133,657 390,593 25.5% Planning & Env. Review 5,931,004$ 1,184,284$ 1,472,330$ 2,656,614$ 3,274,390$ 44.8% Public Works
Administration 1,203,663 $ 288,523$ 1,793$ 290,316$ 913,346$ 24.1% Engineering Services 2,936,256 226,170 670,971 897,141 2,039,116 30.6% Facility Maintenance - - - - - Parks & Open Spaces 3,671,762 476,224 1,124,763 1,600,986 2,070,775 43.6% Capital Improvement Program 1,596,486 250,402 85,559 335,961 1,260,526 21.0% Street Lighting 42,800 9,022 - 9,022 33,778 21.1% Traffic Ops & Maintenance - - - - - Street Maintenance 11,853,843 534,678 9,191,134 9,725,812 2,128,031 82.0% Solid Waste and Environmenta - - - - - Public Works 21,304,810$ 1,785,018$ 11,074,219$ 12,859,238$ 8,445,572$ 60.4% Neighborhood Services
Neighborhood Services Admin 1,022,600$ 410,025$ 35,579$ 445,604$ 576,996$ 43.6% Homelessness 911,100 79,027 522,340 601,368 309,732 66.0% Economic Development - - - - - Parks & Recreation 918,600 90,315 2,165 92,480 826,120 10.1% Parks & Recreation 530,950 - - - 530,950 0.0% Neighborhood Services 3,383,250$ 579,368$ 560,084$ 1,139,452$ 2,243,798$ 33.7% Public Safety
Public Safety 12,564,100$ 1,038,925$ 500$ 1,039,425$ 11,524,675$ 8.3% Public Safety 12,564,100$ 1,038,925$ 500$ 1,039,425$ 11,524,675$ 8.3%

32 City of Goleta
General Fund Interim Statement of Revenues and Expenditures by Department and Program Budget to Actual Comparison
For the Quarter Ended September 30, 2025
Attachment 2
Annual
"Current"
Budget

QTR YTD
Actuals Encumbrances Totals
Remaining
Balance
%YTD Expended
w/ Encumbr
Non-Departmental
Debit Service 1,134,900$ -$ -$ -$ 1,134,900$ 0.0% Non-Departmental 272,600 30,246 - 30,246 242,354 11.1% Non-Departmental 1,407,500$ 30,246$ -$ 30,246$ 1,377,254$ 2.1% Capital Improvement Projects
mprovemeCapital Improvement Projects 17,779,980$ 126,889 $ 12,037,205 $ 12,164,093$ 5,615,887$ 68.4% Capital Improvement Projects 17,779,980$ 126,889 $ 12,037,205 $ 12,164,093$ 5,615,887$ 68.4% TOTAL EXPENDITURES 77,146,627$ 8,679,536$ 27,174,996$ 35,854,532$ 41,292,095$ 46.5%

NET REVENUES OVER
EXPENDITURES (25,607,282) (2,816,286)
BEGINNING FUND BALANCE 52,983,833 52,983,833
ENDING FUND BALANCE 27,376,551$ 50,167,548$

33 ATTACHMENT 3

Interim Statement of Revenues and Expenditures - Summary by Fund 34 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
101 General Fund
Revenue 51,329,660.00 51,504,660.00 (18,000.00) 51,486,660.00 5,862,061.65 - 5,862,061.65 45,642,598 11.4% Transfers In From Other Funds 34,685.00 34,685.00 - 34,685.00 1,188.72 - 1,188.72 3.4% Total Revenue 51,364,345.00 51,539,345.00 (18,000.00) 51,521,345.00 5,863,250.37 - 5,863,250.37 11.4% Expenditures 53,003,044.45 76,615,677.13 433,200.00 77,048,877.13 8,679,536.29 27,174,996.11 35,854,532.40 40,761,145 46.8% Transfers Out to Other Funds 530,950.00 530,950.00 412,074.39 943,024.39 - - - 0.0% Total Expenditures 53,533,994.45 77,146,627.13 845,274.39 77,991,901.52 8,679,536.29 27,174,996.11 35,854,532.40 46.5% Addition to/(use of) reserves (2,169,649.45) (25,607,282.13) (863,274.39) (26,470,556.52) (2,816,285.92) (27,174,996.11) (29,991,282.03) Beginning Fund Balance 52,983,833.44 52,983,833.44 52,983,833.44 52,983,833.44 Ending Fund Balance 50,814,183.99 27,376,551.31 26,513,276.92 50,167,547.52 201 Gas Tax
Revenue 922,360.00 922,360.00 - 922,360.00 158,255.42 - 158,255.42 764,105 17.2% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 922,360.00 922,360.00 - 922,360.00 158,255.42 - 158,255.42 17.2% Expenditures 1,040,000.00 1,149,585.23 - 1,149,585.23 926,713.89 263,404.19 1,190,118.08 (40,533) 103.5% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 1,040,000.00 1,149,585.23 - 1,149,585.23 926,713.89 263,404.19 1,190,118.08 103.5% Addition to/(use of) reserves (117,640.00) (227,225.23) - (227,225.23) (768,458.47) (263,404.19) (1,031,862.66) Beginning Fund Balance 227,225.23 227,225.23 227,225.23 227,225.23 Ending Fund Balance 109,585.23 - - (541,233.24) 202 Local Transportation
Revenue 36,319.00 36,319.00 - 36,319.00 6,903.47 - 6,903.47 29,416 19.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 36,319.00 36,319.00 - 36,319.00 6,903.47 - 6,903.47 19.0% Expenditures - 109,484.51 - 109,484.51 - 80,916.82 80,916.82 28,568 73.9% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 109,484.51 - 109,484.51 - 80,916.82 80,916.82 73.9% Addition to/(use of) reserves 36,319.00 (73,165.51) - (73,165.51) 6,903.47 (80,916.82) (74,013.35) Beginning Fund Balance 168,559.66 168,559.66 168,559.66 168,559.66 Ending Fund Balance 204,878.66 95,394.15 95,394.15 175,463.13 203 RMRA
Revenue 884,571.00 884,571.00 - 884,571.00 75,145.74 - 75,145.74 809,425 8.5% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 884,571.00 884,571.00 - 884,571.00 75,145.74 - 75,145.74 8.5% Expenditures 850,000.00 1,233,602.69 - 1,233,602.69 - 1,233,602.69 1,233,602.69 - 100.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 850,000.00 1,233,602.69 - 1,233,602.69 - 1,233,602.69 1,233,602.69 100.0% Addition to/(use of) reserves 34,571.00 (349,031.69) - (349,031.69) 75,145.74 (1,233,602.69) (1,158,456.95) Beginning Fund Balance 836,936.24 836,936.24 836,936.24 836,936.24 E
nding Fund Balance 871,507.24 487,904.55 487,904.55 912,081.98 Page "1
35 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
205 Measure A
Revenue 2,293,324.00 2,293,324.00 - 2,293,324.00 431,799.89 - 431,799.89 1,861,524 18.8% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 2,293,324.00 2,293,324.00 - 2,293,324.00 431,799.89 - 431,799.89 18.8% Expenditures 2,131,500.00 6,139,716.68 135,800.00 6,275,516.68 183,933.33 3,098,065.69 3,281,999.02 2,857,718 53.5% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 2,131,500.00 6,139,716.68 135,800.00 6,275,516.68 183,933.33 3,098,065.69 3,281,999.02 53.5% Addition to/(use of) reserves 161,824.00 (3,846,392.68) (135,800.00) (3,982,192.68) 247,866.56 (3,098,065.69) (2,850,199.13) Beginning Fund Balance 4,531,933.86 4,531,933.86 4,531,933.86 4,531,933.86 Ending Fund Balance 4,693,757.86 685,541.18 549,741.18 4,779,800.42 206 Measure A-Other
Revenue - 1,825,310.37 - 1,825,310.37 - - - 1,825,310 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 1,825,310.37 - 1,825,310.37 - - - 0.0% Expenditures - 1,713,903.84 - 1,713,903.84 15.40 52,416.15 52,431.55 1,661,472 3.1% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 1,713,903.84 - 1,713,903.84 15.40 52,416.15 52,431.55 3.1% Addition to/(use of) reserves - 111,406.53 - 111,406.53 (15.40) (52,416.15) (52,431.55) Beginning Fund Balance (111,406.53) (111,406.53) (111,406.53) (111,406.53) Ending Fund Balance (111,406.53) 0.00 0.00 (111,421.93) 207 Measure A-Project Connect
Revenue 4,207,159.00 8,414,318.00 - 8,414,318.00 - - - 8,414,318 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 4,207,159.00 8,414,318.00 - 8,414,318.00 - - - 0.0% Expenditures 4,207,159.00 8,414,318.00 - 8,414,318.00 - 7,018,055.59 7,018,055.59 1,396,262 83.4% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 4,207,159.00 8,414,318.00 - 8,414,318.00 - 7,018,055.59 7,018,055.59 83.4% Addition to/(use of) reserves - - - - - (7,018,055.59) (7,018,055.59) Beginning Fund Balance - - - - Ending Fund Balance - - - - 208 County Per Capita - Goleta Library
Revenue 854,381.83 854,381.83 - 854,381.83 692.19 - 692.19 853,690 0.1% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 854,381.83 854,381.83 - 854,381.83 692.19 - 692.19 0.1% Expenditures 906,777.65 1,086,777.65 - 1,086,777.65 186,980.12 219,737.53 406,717.65 680,060 37.4% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 906,777.65 1,086,777.65 - 1,086,777.65 186,980.12 219,737.53 406,717.65 37.4% Addition to/(use of) reserves (52,395.82) (232,395.82) - (232,395.82) (186,287.93) (219,737.53) (406,025.46) Beginning Fund Balance 414,890.28 414,890.28 414,890.28 414,890.28 Ending Fund Balance 362,494.46 182,494.46 182,494.46 228,602.35 Page "2
36 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
209 County Per Capita - Buellton Library
Revenue 170,168.36 170,168.36 - 170,168.36 647.94 - 647.94 169,520 0.4% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 170,168.36 170,168.36 - 170,168.36 647.94 - 647.94 0.4% Expenditures 171,065.00 171,065.00 - 171,065.00 20,487.42 97,199.47 117,686.89 53,378 68.8% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 171,065.00 171,065.00 - 171,065.00 20,487.42 97,199.47 117,686.89 68.8% Addition to/(use of) reserves (896.64) (896.64) - (896.64) (19,839.48) (97,199.47) (117,038.95) Beginning Fund Balance 229,022.89 229,022.89 229,022.89 229,022.89 Ending Fund Balance 228,126.25 228,126.25 228,126.25 209,183.41 210 County Per Capita - Solvang Library
Revenue 195,273.58 195,273.58 - 195,273.58 399.84 - 399.84 194,874 0.2% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 195,273.58 195,273.58 - 195,273.58 399.84 - 399.84 0.2% Expenditures 206,830.00 222,492.01 - 222,492.01 22,650.78 120,018.11 142,668.89 79,823 64.1% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 206,830.00 222,492.01 - 222,492.01 22,650.78 120,018.11 142,668.89 64.1% Addition to/(use of) reserves (11,556.42) (27,218.43) - (27,218.43) (22,250.94) (120,018.11) (142,269.05) Beginning Fund Balance 143,400.47 143,400.47 143,400.47 143,400.47 Ending Fund Balance 131,844.05 116,182.04 116,182.04 121,149.53 211 Solid Waste
Revenue 1,495,300.00 1,495,300.00 - 1,495,300.00 283,496.84 - 283,496.84 1,211,803 19.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 1,495,300.00 1,495,300.00 - 1,495,300.00 283,496.84 - 283,496.84 19.0% Expenditures 1,933,600.00 2,185,303.00 - 2,185,303.00 133,751.79 469,450.86 603,202.65 1,582,100 27.6% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 1,933,600.00 2,185,303.00 - 2,185,303.00 133,751.79 469,450.86 603,202.65 27.6% Addition to/(use of) reserves (438,300.00) (690,003.00) - (690,003.00) 149,745.05 (469,450.86) (319,705.81) Beginning Fund Balance 1,620,786.92 1,620,786.92 1,620,786.92 1,620,786.92 Ending Fund Balance 1,182,486.92 930,783.92 930,783.92 1,770,531.97 212 Public Safety Donations
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - Page "3
37 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
213 Buellton Library
Revenue 295,479.00 295,479.00 - 295,479.00 290,024.91 - 290,024.91 5,454 98.2% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 295,479.00 295,479.00 - 295,479.00 290,024.91 - 290,024.91 98.2% Expenditures 289,815.00 289,815.00 - 289,815.00 53,030.49 - 53,030.49 236,785 18.3% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 289,815.00 289,815.00 - 289,815.00 53,030.49 - 53,030.49 18.3% Addition to/(use of) reserves 5,664.00 5,664.00 - 5,664.00 236,994.42 - 236,994.42 Beginning Fund Balance 32,896.96 32,896.96 32,896.96 32,896.96 Ending Fund Balance 38,560.96 38,560.96 38,560.96 269,891.38 214 Solvang Library
Revenue 297,555.00 297,555.00 - 297,555.00 285,859.12 - 285,859.12 11,696 96.1% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 297,555.00 297,555.00 - 297,555.00 285,859.12 - 285,859.12 96.1% Expenditures 270,100.00 270,100.00 - 270,100.00 64,749.46 - 64,749.46 205,351 24.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 270,100.00 270,100.00 - 270,100.00 64,749.46 - 64,749.46 24.0% Addition to/(use of) reserves 27,455.00 27,455.00 - 27,455.00 221,109.66 - 221,109.66 Beginning Fund Balance 530.77 530.77 530.77 530.77 Ending Fund Balance 27,985.77 27,985.77 27,985.77 221,640.43 217 Community Center
Revenue 363,000.00 363,000.00 - 363,000.00 102,779.98 - 102,779.98 260,220 28.3% Transfers In From Other Funds 530,950.00 530,950.00 - 530,950.00 - - - 0.0% Total Revenue 893,950.00 893,950.00 - 893,950.00 102,779.98 - 102,779.98 11.5% Expenditures 915,650.00 1,035,642.04 - 1,035,642.04 118,955.73 36,354.07 155,309.80 880,332 15.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 915,650.00 1,035,642.04 - 1,035,642.04 118,955.73 36,354.07 155,309.80 15.0% Addition to/(use of) reserves (21,700.00) (141,692.04) - (141,692.04) (16,175.75) (36,354.07) (52,529.82) B
eginning Fund Balance 145,262.04 145,262.04 145,262.04 145,262.04 Ending Fund Balance 123,562.04 3,570.00 3,570.00 129,086.29 220 GTIP
Revenue 223,300.00 223,300.00 - 223,300.00 4,197.11 - 4,197.11 219,103 1.9% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 223,300.00 223,300.00 - 223,300.00 4,197.11 - 4,197.11 1.9% Expenditures 1,235,000.00 5,262,393.04 - 5,262,393.04 99,254.23 3,560,834.25 3,660,088.48 1,602,305 69.6% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 1,235,000.00 5,262,393.04 - 5,262,393.04 99,254.23 3,560,834.25 3,660,088.48 69.6% Addition to/(use of) reserves (1,011,700.00) (5,039,093.04) - (5,039,093.04) (95,057.12) (3,560,834.25) (3,655,891.37) Beginning Fund Balance 1,296,204.81 1,296,204.81 1,296,204.81 1,296,204.81 Ending Fund Balance 284,504.81 (3,742,888.23) (3,742,888.23) 1,201,147.69 Page "4
38 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
221 Parks DIF
Revenue 30,000.00 30,000.00 - 30,000.00 5,148.11 - 5,148.11 24,852 17.2% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 30,000.00 30,000.00 - 30,000.00 5,148.11 - 5,148.11 17.2% Expenditures 300,000.00 4,295,635.22 - 4,295,635.22 3,952.00 1,348,311.07 1,352,263.07 2,943,372 31.5% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 300,000.00 4,295,635.22 - 4,295,635.22 3,952.00 1,348,311.07 1,352,263.07 31.5% Addition to/(use of) reserves (270,000.00) (4,265,635.22) - (4,265,635.22) 1,196.11 (1,348,311.07) (1,347,114.96) Beginning Fund Balance 2,320,688.20 2,320,688.20 2,320,688.20 2,320,688.20 Ending Fund Balance 2,050,688.20 (1,944,947.02) (1,944,947.02) 2,321,884.31 222 Public Facilities DIF
Revenue 7,800.00 7,800.00 - 7,800.00 2,165.56 - 2,165.56 5,634 27.8% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 7,800.00 7,800.00 - 7,800.00 2,165.56 - 2,165.56 27.8% Expenditures - 812,634.67 - 812,634.67 - 770,355.67 770,355.67 42,279 94.8% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 812,634.67 - 812,634.67 - 770,355.67 770,355.67 94.8% Addition to/(use of) reserves 7,800.00 (804,834.67) - (804,834.67) 2,165.56 (770,355.67) (768,190.11) Beginning Fund Balance 683,204.85 683,204.85 683,204.85 683,204.85 Ending Fund Balance 691,004.85 (121,629.82) (121,629.82) 685,370.41 223 Library DIF
Revenue 2,400.00 2,400.00 - 2,400.00 957.90 - 957.90 1,442 39.9% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 2,400.00 2,400.00 - 2,400.00 957.90 - 957.90 39.9% Expenditures - 50,000.00 - 50,000.00 - 14,832.00 14,832.00 35,168 29.7% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 50,000.00 - 50,000.00 - 14,832.00 14,832.00 29.7% Addition to/(use of) reserves 2,400.00 (47,600.00) - (47,600.00) 957.90 (14,832.00) (13,874.10) Beginning Fund Balance 282,954.16 282,954.16 282,954.16 282,954.16 Ending Fund Balance 285,354.16 235,354.16 235,354.16 283,912.06 224 Sheriff Facilities DIF
Revenue - - - - 494.09 - 494.09 (494) 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - 494.09 - 494.09 0.0% Expenditures - 168,002.48 - 168,002.48 - - - 168,002 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 168,002.48 - 168,002.48 - - - 0.0% Addition to/(use of) reserves - (168,002.48) - (168,002.48) 494.09 - 494.09 Beginning Fund Balance 156,465.54 156,465.54 156,465.54 156,465.54 Ending Fund Balance 156,465.54 (11,536.94) (11,536.94) 156,959.63 Page "5
39 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
225 Housing in Lieu
Revenue - - - - 5,859.11 - 5,859.11 (5,859) 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - 5,859.11 - 5,859.11 0.0% Expenditures 1,025,000.00 1,240,600.00 - 1,240,600.00 - 25,000.00 25,000.00 1,215,600 2.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 1,025,000.00 1,240,600.00 - 1,240,600.00 - 25,000.00 25,000.00 2.0% Addition to/(use of) reserves (1,025,000.00) (1,240,600.00) - (1,240,600.00) 5,859.11 (25,000.00) (19,140.89) Beginning Fund Balance 1,782,759.17 1,782,759.17 1,782,759.17 1,782,759.17 Ending Fund Balance 757,759.17 542,159.17 542,159.17 1,788,618.28 226 Environmental Programs
Revenue - - - - 608.20 - 608.20 (608) 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - 608.20 - 608.20 0.0% Expenditures 9,400.00 9,400.00 - 9,400.00 - - - 9,400 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 9,400.00 9,400.00 - 9,400.00 - - - 0.0% Addition to/(use of) reserves (9,400.00) (9,400.00) - (9,400.00) 608.20 - 608.20 Beginning Fund Balance 192,603.17 192,603.17 192,603.17 192,603.17 Ending Fund Balance 183,203.17 183,203.17 183,203.17 193,211.37 229 Fire DIF
Revenue 13,700.00 13,700.00 - 13,700.00 12,997.61 - 12,997.61 702 94.9% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 13,700.00 13,700.00 - 13,700.00 12,997.61 - 12,997.61 94.9% Expenditures - 4,188,009.70 - 4,188,009.70 919.80 567,115.56 568,035.36 3,619,974 13.6% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 4,188,009.70 - 4,188,009.70 919.80 567,115.56 568,035.36 13.6% Addition to/(use of) reserves 13,700.00 (4,174,309.70) - (4,174,309.70) 12,077.81 (567,115.56) (555,037.75) B
eginning Fund Balance 4,117,478.10 4,117,478.10 4,117,478.10 4,117,478.10 Ending Fund Balance 4,131,178.10 (56,831.60) (56,831.60) 4,129,555.91 230 Long Range Development Plan (LRDP)
Revenue 2,300,000.00 6,189,883.09 - 6,189,883.09 - - - 6,189,883 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 2,300,000.00 6,189,883.09 - 6,189,883.09 - - - 0.0% Expenditures - 6,247,285.57 - 6,247,285.57 6,171.86 5,747,955.48 5,754,127.34 493,158 92.1% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 6,247,285.57 - 6,247,285.57 6,171.86 5,747,955.48 5,754,127.34 92.1% Addition to/(use of) reserves 2,300,000.00 (57,402.48) - (57,402.48) (6,171.86) (5,747,955.48) (5,754,127.34) Beginning Fund Balance 57,402.48 57,402.48 57,402.48 57,402.48 Ending Fund Balance 2,357,402.48 (0.00) (0.00) 51,230.62 Page "6
40 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
231 Developer Agreements
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures - 1,179,855.52 - 1,179,855.52 - 909,855.52 909,855.52 270,000 77.1% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 1,179,855.52 - 1,179,855.52 - 909,855.52 909,855.52 77.1% Addition to/(use of) reserves - (1,179,855.52) - (1,179,855.52) - (909,855.52) (909,855.52) Beginning Fund Balance 1,525,018.90 1,525,018.90 1,525,018.90 1,525,018.90 Ending Fund Balance 1,525,018.90 345,163.38 345,163.38 1,525,018.90 232 County Fire DIF
Revenue - 849,514.34 - 849,514.34 - - - 849,514 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 849,514.34 - 849,514.34 - - - 0.0% Expenditures - 550,097.40 - 550,097.40 - - - 550,097 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 550,097.40 - 550,097.40 - - - 0.0% Addition to/(use of) reserves - 299,416.94 - 299,416.94 - - - Beginning Fund Balance (299,416.94) (299,416.94) (299,416.94) (299,416.94) Ending Fund Balance (299,416.94) - - (299,416.94) 234 Storm Drain Facilities
Revenue 31,700.00 31,700.00 - 31,700.00 1,724.19 - 1,724.19 29,976 5.4% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 31,700.00 31,700.00 - 31,700.00 1,724.19 - 1,724.19 5.4% Expenditures - 723,783.60 - 723,783.60 21,467.75 66,950.93 88,418.68 635,365 12.2% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 723,783.60 - 723,783.60 21,467.75 66,950.93 88,418.68 12.2% Addition to/(use of) reserves 31,700.00 (692,083.60) - (692,083.60) (19,743.56) (66,950.93) (86,694.49) Beginning Fund Balance 564,780.75 564,780.75 564,780.75 564,780.75 Ending Fund Balance 596,480.75 (127,302.85) (127,302.85) 545,037.19 235 Bicycle & Pedestrian Facilities
Revenue 7,800.00 7,800.00 - 7,800.00 928.46 - 928.46 6,872 11.9% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 7,800.00 7,800.00 - 7,800.00 928.46 - 928.46 11.9% Expenditures - 411,204.00 - 411,204.00 - 411,204.00 411,204.00 - 100.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 411,204.00 - 411,204.00 - 411,204.00 411,204.00 100.0% Addition to/(use of) reserves 7,800.00 (403,404.00) - (403,404.00) 928.46 (411,204.00) (410,275.54) Beginning Fund Balance 290,916.87 290,916.87 290,916.87 290,916.87 Ending Fund Balance 298,716.87 (112,487.13) (112,487.13) 291,845.33 Page "7
41 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
236 Misc Grants Library
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures - 28,467.18 - 28,467.18 - - - 28,467 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 28,467.18 - 28,467.18 - - - 0.0% Addition to/(use of) reserves - (28,467.18) - (28,467.18) - - - Beginning Fund Balance 28,467.18 28,467.18 28,467.18 28,467.18 Ending Fund Balance 28,467.18 - - 28,467.18 237 Local Grants
Revenue - 7,500.00 - 7,500.00 - - - 7,500 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 7,500.00 - 7,500.00 - - - 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - 7,500.00 - 7,500.00 - - - Beginning Fund Balance (7,500.00) (7,500.00) (7,500.00) (7,500.00) Ending Fund Balance (7,500.00) - - (7,500.00) 238 Non-Residential Affordable Housing DIF
Revenue 38,000.00 38,000.00 - 38,000.00 22.06 - 22.06 37,978 0.1% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 38,000.00 38,000.00 - 38,000.00 22.06 - 22.06 0.1% Expenditures - 54,000.00 - 54,000.00 - 54,000.00 54,000.00 - 100.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 54,000.00 - 54,000.00 - 54,000.00 54,000.00 100.0% Addition to/(use of) reserves 38,000.00 (16,000.00) - (16,000.00) 22.06 (54,000.00) (53,977.94) B
eginning Fund Balance 6,986.01 6,986.01 6,986.01 6,986.01 Ending Fund Balance 44,986.01 (9,013.99) (9,013.99) 7,008.07 239 QUIMBY
Revenue 1,751,000.00 1,751,000.00 - 1,751,000.00 23,206.03 - 23,206.03 1,727,794 1.3% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 1,751,000.00 1,751,000.00 - 1,751,000.00 23,206.03 - 23,206.03 1.3% Expenditures 3,500,000.00 3,500,000.00 - 3,500,000.00 - - - 3,500,000 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 3,500,000.00 3,500,000.00 - 3,500,000.00 - - - 0.0% Addition to/(use of) reserves (1,749,000.00) (1,749,000.00) - (1,749,000.00) 23,206.03 - 23,206.03 Beginning Fund Balance 6,433,905.43 6,433,905.43 6,433,905.43 6,433,905.43 Ending Fund Balance 4,684,905.43 4,684,905.43 4,684,905.43 6,457,111.46 Page "8
42 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
301 State Dept of Parks and Recreation
Revenue - 927,952.00 - 927,952.00 - - - 927,952 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 927,952.00 - 927,952.00 - - - 0.0% Expenditures - 927,952.00 - 927,952.00 - - - 927,952 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 927,952.00 - 927,952.00 - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 302 Public Safety Fund COPS
Revenue 150,000.00 150,000.00 - 150,000.00 - - - 150,000 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 150,000.00 150,000.00 - 150,000.00 - - - 0.0% Expenditures 150,000.00 150,000.00 - 150,000.00 - - - 150,000 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 150,000.00 150,000.00 - 150,000.00 - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 304 Solid Waste Fund Recycle
Revenue - - 250,000.00 250,000.00 (5,456.00) - (5,456.00) 5,456 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - 250,000.00 250,000.00 (5,456.00) - (5,456.00) 0.0% Expenditures - 95,048.23 250,000.00 345,048.23 6,972.25 - 6,972.25 88,076 7.3% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 95,048.23 250,000.00 345,048.23 6,972.25 - 6,972.25 7.3% Addition to/(use of) reserves - (95,048.23) - (95,048.23) (12,428.25) - (12,428.25) Beginning Fund Balance 134,381.83 134,381.83 134,381.83 134,381.83 Ending Fund Balance 134,381.83 39,333.60 39,333.60 121,953.58 305 RSTP State Grant
Revenue - 565,314.79 - 565,314.79 - - - 565,315 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 565,314.79 - 565,314.79 - - - 0.0% Expenditures - 10,150.46 - 10,150.46 - - - 10,150 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 10,150.46 - 10,150.46 - - - 0.0% Addition to/(use of) reserves - 555,164.33 - 555,164.33 - - - Beginning Fund Balance (420,350.11) (420,350.11) (420,350.11) (420,350.11) Ending Fund Balance (420,350.11) 134,814.22 134,814.22 (420,350.11) Page "9
43 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
306 LSTP
Revenue - - 255,582.00 255,582.00 - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - 255,582.00 255,582.00 - - - 0.0% Expenditures 125,267.00 277,553.82 130,315.00 407,868.82 277,553.82 - 277,553.82 - 100.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 125,267.00 277,553.82 130,315.00 407,868.82 277,553.82 - 277,553.82 100.0% Addition to/(use of) reserves (125,267.00) (277,553.82) 125,267.00 (152,286.82) (277,553.82) - (277,553.82) Beginning Fund Balance 154,165.50 154,165.50 154,165.50 154,165.50 Ending Fund Balance 28,898.50 (123,388.32) 1,878.68 (123,388.32) 308 STIP
Revenue - 5,975,136.73 - 5,975,136.73 - - - 5,975,137 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 5,975,136.73 - 5,975,136.73 - - - 0.0% Expenditures - 4,765,967.53 - 4,765,967.53 2,401,207.88 2,854,484.65 5,255,692.53 (489,725) 110.3% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 4,765,967.53 - 4,765,967.53 2,401,207.88 2,854,484.65 5,255,692.53 110.3% Addition to/(use of) reserves - 1,209,169.20 - 1,209,169.20 (2,401,207.88) (2,854,484.65) (5,255,692.53) Beginning Fund Balance (1,198,784.54) (1,198,784.54) (1,198,784.54) (1,198,784.54) Ending Fund Balance (1,198,784.54) 10,384.66 10,384.66 (3,599,992.42) 310 CAL FIRE GRANT
Revenue - 760,451.35 - 760,451.35 - - - 760,451 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 760,451.35 - 760,451.35 - - - 0.0% Expenditures - 760,216.79 - 760,216.79 55,192.30 622,544.10 677,736.40 82,480 89.2% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 760,216.79 - 760,216.79 55,192.30 622,544.10 677,736.40 89.2% Addition to/(use of) reserves - 234.56 - 234.56 (55,192.30) (622,544.10) (677,736.40) B
eginning Fund Balance (234.56) (234.56) (234.56) (234.56) Ending Fund Balance (234.56) (0.00) (0.00) (55,426.86) 311 Misc. Grants
Revenue - 235,507.79 - 235,507.79 - - - 235,508 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 235,507.79 - 235,507.79 - - - 0.0% Expenditures - 112,439.68 - 112,439.68 - 80,223.54 80,223.54 32,216 71.3% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 112,439.68 - 112,439.68 - 80,223.54 80,223.54 71.3% Addition to/(use of) reserves - 123,068.11 - 123,068.11 - (80,223.54) (80,223.54) Beginning Fund Balance (123,037.92) (123,037.92) (123,037.92) (123,037.92) Ending Fund Balance (123,037.92) 30.19 30.19 (123,037.92) Page "10
44 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
317 SSARP Grant
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 318 Active Transportation Program - State
Revenue - 1,847,042.52 - 1,847,042.52 - - - 1,847,043 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 1,847,042.52 - 1,847,042.52 - - - 0.0% Expenditures - 83,499.25 - 83,499.25 - - - 83,499 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 83,499.25 - 83,499.25 - - - 0.0% Addition to/(use of) reserves - 1,763,543.27 - 1,763,543.27 - - - Beginning Fund Balance (1,763,543.27) (1,763,543.27) (1,763,543.27) (1,763,543.27) Ending Fund Balance (1,763,543.27) - - (1,763,543.27) 319 Housing & Community Development State Fund
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 320 Cal OES
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance 14,231.00 14,231.00 14,231.00 14,231.00 Ending Fund Balance 14,231.00 14,231.00 14,231.00 14,231.00 Page "11
45 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
321 TIRCP
Revenue - 9,430,657.77 - 9,430,657.77 - - - 9,430,658 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 9,430,657.77 - 9,430,657.77 - - - 0.0% Expenditures - 9,182,606.19 - 9,182,606.19 807,693.33 8,374,468.95 9,182,162.28 444 100.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 9,182,606.19 - 9,182,606.19 807,693.33 8,374,468.95 9,182,162.28 100.0% Addition to/(use of) reserves - 248,051.58 - 248,051.58 (807,693.33) (8,374,468.95) (9,182,162.28) Beginning Fund Balance (248,051.58) (248,051.58) (248,051.58) (248,051.58) Ending Fund Balance (248,051.58) - - (1,055,744.91) 322 MBHMP
Revenue - 0.36 (0.36) - - - - 0 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 0.36 (0.36) - - - - 0.0% Expenditures - 0.36 (0.36) - 1, 623.77 0.80 1,624.57 (1,624) 451269.4% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 0.36 (0.36) - 1,623.77 0.80 1,624.57 451269.4% Addition to/(use of) reserves - - - - (1,623.77) (0.80) (1,624.57) Beginning Fund Balance - - - - Ending Fund Balance - - - (1,623.77) 323 Cal OES PSPS Grant
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 324 California Planning Program Grant
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - Page "12
46 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
325 California State Library Grant
Revenue - 3,885,374.00 - 3,885,374.00 - - - 3,885,374 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 3,885,374.00 - 3,885,374.00 - - - 0.0% Expenditures - 3,885,374.00 - 3,885,374.00 - 671,098.52 671,098.52 3,214,275 17.3% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 3,885,374.00 - 3,885,374.00 - 671,098.52 671,098.52 17.3% Addition to/(use of) reserves - - - - - (671,098.52) (671,098.52) Beginning Fund Balance - - - - Ending Fund Balance - - - - 401 HBP
Revenue 5,454,234.00 20,718,401.49 - 20,718,401.49 - - - 20,718,401 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 5,454,234.00 20,718,401.49 - 20,718,401.49 - - - 0.0% Expenditures 28,305.72 13,702,420.63 - 13,702,420.63 2,846,184.52 10,124,987.97 12,971,172.49 731,248 94.7% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 28,305.72 13,702,420.63 - 13,702,420.63 2,846,184.52 10,124,987.97 12,971,172.49 94.7% Addition to/(use of) reserves 5,425,928.28 7,015,980.86 - 7,015,980.86 (2,846,184.52) (10,124,987.97) (12,971,172.49) Beginning Fund Balance (1,590,052.52) (1,590,052.52) (1,590,052.52) (1,590,052.52) Ending Fund Balance 3,835,875.76 5,425,928.34 5,425,928.34 (4,436,237.04) 402 CDBG
Revenue 320,925.00 740,373.75 - 740,373.75 - - - 740,374 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 320,925.00 740,373.75 - 740,373.75 - - - 0.0% Expenditures 77,638.00 705,688.75 - 705,688.75 16,170.48 85,361.93 101,532.41 604,156 14.4% Transfers Out to Other Funds 34,685.00 34,685.00 - 34,685.00 1,188.72 - 1,188.72 3.4% Total Expenditures 112,323.00 740,373.75 - 740,373.75 17,359.20 85,361.93 102,721.13 13.9% Addition to/(use of) reserves 208,602.00 - - - (17,359.20) (85,361.93) (102,721.13) B
eginning Fund Balance 3,509.19 3,509.19 3,509.19 3,509.19 Ending Fund Balance 212,111.19 3,509.19 3,509.19 (13,850.01) 409 OTS
Revenue - 70,769.81 (6,340.81) 64,429.00 - - - 70,770 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 70,769.81 (6,340.81) 64,429.00 - - - 0.0% Expenditures - 70,769.81 (6,340.81) 64,429.00 - - - 70,770 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 70,769.81 (6,340.81) 64,429.00 - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - Page "13
47 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
417 HSIP Hwy Safety Imp.

Revenue - 2,748,855.63 - 2,748,855.63 - - - 2,748,856 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 2,748,855.63 - 2,748,855.63 - - - 0.0% Expenditures - 2,739,500.00 - 2,739,500.00 - - - 2,739,500 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 2,739,500.00 - 2,739,500.00 - - - 0.0% Addition to/(use of) reserves - 9,355.63 - 9,355.63 - - - Beginning Fund Balance (3,719.63) (3,719.63) (3,719.63) (3,719.63) Ending Fund Balance (3,719.63) 5,636.00 5,636.00 (3,719.63) 418 Active Trans Prog-Federal
Revenue - 15,282,565.50 - 15,282,565.50 - - - 15,282,566 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 15,282,565.50 - 15,282,565.50 - - - 0.0% Expenditures - 15,258,985.96 - 15,258,985.96 3,124.05 12,608,985.96 12,612,110.01 2,646,876 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 15,258,985.96 - 15,258,985.96 3,124.05 12,608,985.96 12,612,110.01 0.0% Addition to/(use of) reserves - 23,579.54 - 23,579.54 (3,124.05) (12,608,985.96) (12,612,110.01) Beginning Fund Balance (23,579.54) (23,579.54) (23,579.54) (23,579.54) Ending Fund Balance (23,579.54) (0.00) (0.00) (26,703.59) 419 TIGER
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - B
eginning Fund Balance - - - - Ending Fund Balance - - - - 420 FHWA - FEMA Reimb
Revenue - 87,746.00 187,500.00 275,246.00 - - - 87,746 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 87,746.00 187,500.00 275,246.00 - - - 0.0% Expenditures - 87,746.00 187,500.00 275,246.00 - - - 87,746 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 87,746.00 187,500.00 275,246.00 - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance 58,107.00 58,107.00 58,107.00 58,107.00 Ending Fund Balance 58,107.00 58,107.00 58,107.00 58,107.00 Page "14
48 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
421 Hazard Mitigation Grant Program
Revenue - 562,090.55 562,090.55 1,124,181.10 - - - 562,091 0.0% Transfers In From Other Funds - - 12,074.39 12,074.39 - - - 0.0% Total Revenue - 562,090.55 574,164.94 1,136,255.49 - - - 0.0% Expenditures - 550,016.16 550,016.16 1,100,032.32 - - - 550,016 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 550,016.16 550,016.16 1,100,032.32 - - - 0.0% Addition to/(use of) reserves - 12,074.39 24,148.78 36,223.17 - - - Beginning Fund Balance (12,074.39) (12,074.39) (12,074.39) (12,074.39) Ending Fund Balance (12,074.39) 0.00 24,148.78 (12,074.39) 423 Coronavirus State & Local Fiscal Recovery Funds
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 424 Community Project Funding HMGP
Revenue - 3,000,000.00 - 3,000,000.00 - - - 3,000,000 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 3,000,000.00 - 3,000,000.00 - - - 0.0% Expenditures - 3,000,000.00 - 3,000,000.00 - - - 3,000,000 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 3,000,000.00 - 3,000,000.00 - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 425 United State Dept of Agriculture
Revenue - 998,206.36 - 998,206.36 - - - 998,206 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 998,206.36 - 998,206.36 - - - 0.0% Expenditures - 998,206.36 - 998,206.36 7,771.37 - 7,771.37 990,435 0.8% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 998,206.36 - 998,206.36 7,771.37 - 7,771.37 0.8% Addition to/(use of) reserves - - - - (7,771.37) - (7,771.37) Beginning Fund Balance - - - - Ending Fund Balance - - - (7,771.37) Page "15
49 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
501 Library Services
Revenue 651,800.00 651,800.00 - 651,800.00 1,010.03 - 1,010.03 650,790 0.2% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 651,800.00 651,800.00 - 651,800.00 1,010.03 - 1,010.03 0.2% Expenditures 927,227.90 1,107,227.90 - 1,107,227.90 213,921.19 11,558.99 225,480.18 881,748 20.4% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 927,227.90 1,107,227.90 - 1,107,227.90 213,921.19 11,558.99 225,480.18 20.4% Addition to/(use of) reserves (275,427.90) (455,427.90) - (455,427.90) (212,911.16) (11,558.99) (224,470.15) Beginning Fund Balance 551,480.20 551,480.20 551,480.20 551,480.20 Ending Fund Balance 276,052.30 96,052.30 96,052.30 338,569.04 502 Street Lighting
Revenue 311,800.00 311,800.00 - 311,800.00 967.79 - 967.79 310,832 0.3% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 311,800.00 311,800.00 - 311,800.00 967.79 - 967.79 0.3% Expenditures 550,500.00 550,500.00 - 550,500.00 51,567.21 82,738.62 134,305.83 416,194 24.4% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 550,500.00 550,500.00 - 550,500.00 51,567.21 82,738.62 134,305.83 24.4% Addition to/(use of) reserves (238,700.00) (238,700.00) - (238,700.00) (50,599.42) (82,738.62) (133,338.04) Beginning Fund Balance 343,430.39 343,430.39 343,430.39 343,430.39 Ending Fund Balance 104,730.39 104,730.39 104,730.39 292,830.97 503 PEG
Revenue 60,000.00 60,000.00 - 60,000.00 929.58 - 929.58 59,070 1.5% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 60,000.00 60,000.00 - 60,000.00 929.58 - 929.58 1.5% Expenditures 60,000.00 60,000.00 - 60,000.00 17,594.01 14,416.56 32,010.57 27,989 53.4% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 60,000.00 60,000.00 - 60,000.00 17,594.01 14,416.56 32,010.57 53.4% Addition to/(use of) reserves - - - - (16,664.43) (14,416.56) (31,080.99) B
eginning Fund Balance 300,371.32 300,371.32 300,371.32 300,371.32 Ending Fund Balance 300,371.32 300,371.32 300,371.32 283,706.89 504 CASp Cert and Training
Revenue - - - - 1,901.94 - 1,901.94 (1,902) 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - 1,901.94 - 1,901.94 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - 1,901.94 - 1,901.94 Beginning Fund Balance 59,052.01 59,052.01 59,052.01 59,052.01 Ending Fund Balance 59,052.01 59,052.01 59,052.01 60,953.95 Page "16
50 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
605 RDA Successor-NonHousing
Revenue 1,061,826.00 1,061,826.00 - 1,061,826.00 483,843.78 - 483,843.78 577,982 45.6% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 1,061,826.00 1,061,826.00 - 1,061,826.00 483,843.78 - 483,843.78 45.6% Expenditures 1,148,355.00 1,148,355.00 - 1,148,355.00 - - - 1,148,355 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 1,148,355.00 1,148,355.00 - 1,148,355.00 - - - 0.0% Addition to/(use of) reserves (86,529.00) (86,529.00) - (86,529.00) 483,843.78 - 483,843.78 Beginning Fund Balance (10,272,399.44) (10,272,399.44) (10,272,399.44) (10,272,399.44) Ending Fund Balance (10,358,928.44) (10,358,928.44) (10,358,928.44) (9,788,555.66) 608 iBank
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 609 Lease Revenue Bond Proceeds
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures 8,928,755.00 28,377,110.25 (8,928,755.00) 19,448,355.25 189,062.96 1,353,637.04 1,542,700.00 26,834,410 5.4% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 8,928,755.00 28,377,110.25 (8,928,755.00) 19,448,355.25 189,062.96 1,353,637.04 1,542,700.00 5.4% Addition to/(use of) reserves (8,928,755.00) (28,377,110.25) 8,928,755.00 (19,448,355.25) (189,062.96) (1,353,637.04) (1,542,700.00) Beginning Fund Balance 19,649,343.39 19,649,343.39 19,649,343.39 19,649,343.39 Ending Fund Balance 10,720,588.39 (8,727,766.86) 200,988.14 19,460,280.43 610 Sales Tax Revenue Bond Proceeds
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures 16,270,202.76 31,897,366.13 (16,270,202.76) 15,627,163.37 - 13,355,604.26 13,355,604.26 18,541,762 41.9% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 16,270,202.76 31,897,366.13 (16,270,202.76) 15,627,163.37 - 13,355,604.26 13,355,604.26 41.9% Addition to/(use of) reserves (16,270,202.76) (31,897,366.13) 16,270,202.76 (15,627,163.37) - (13,355,604.26) (13,355,604.26) Beginning Fund Balance 15,795,458.42 15,795,458.42 15,795,458.42 15,795,458.42 Ending Fund Balance (474,744.34) (16,101,907.71) 168,295.05 15,795,458.42 Page "17
51 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
701 Comstock Plover Endmnt
Revenue 7,000.00 7,000.00 - 7,000.00 628.97 - 628.97 6,371 9.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue 7,000.00 7,000.00 - 7,000.00 628.97 - 628.97 9.0% Expenditures 7,000.00 7,000.00 - 7,000.00 - - - 7,000 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 7,000.00 7,000.00 - 7,000.00 - - - 0.0% Addition to/(use of) reserves - - - - 628.97 - 628.97 Beginning Fund Balance - - - - Ending Fund Balance - - - 628.97 702 Section 115 Trust - Pension
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - 100,000.00 100,000.00 - - - 0.0% Total Revenue - - 100,000.00 100,000.00 - - - 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - 100,000.00 100,000.00 - - - Beginning Fund Balance 197,989.38 197,989.38 197,989.38 197,989.38 Ending Fund Balance 197,989.38 197,989.38 297,989.38 197,989.38 703 Section 115 Trust - OPEB
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - 300,000.00 300,000.00 - - - 0.0% Total Revenue - - 300,000.00 300,000.00 - - - 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - 300,000.00 300,000.00 - - - B
eginning Fund Balance 388,408.56 388,408.56 388,408.56 388,408.56 Ending Fund Balance 388,408.56 388,408.56 688,408.56 388,408.56 Page "18
52 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2025
Attachment 3
bb
Description Original Budget c Current
Budget d Budget
Requests e Proposed Budget f YTD
Actual
Encum-
brances Totals Remaining
Budget Balance
Percent of
Current
Budget
801 Developer Deposit
Revenue - - - - - - - - 0.0% Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - - - - 0.0% Expenditures - - - - - - - - 0.0% Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - -

TOTAL FOR ALL FUNDS
Revenue 75,767,835.77 148,783,489.97 1,230,831.38 150,014,321.35 8,040,201.51 8,040,201.51 84,258,179 5.4% Transfers In From Other Funds 565,635.00 565,635.00 412,074.39 977,709.39 1,188.72 1,188.72 0.2% Total Revenue 76,333,470.77 149,349,124.97 1,642,905.77 150,992,030.74 8,041,390.23 8,041,390.23 5.4% Expenditures 100,268,192.48 249,870,552.42 (23,518,467.77) 226,352,084.65 17,418,209.48 103,580,743.65 120,998,953.13 62,798,489 48.4% Transfers Out to Other Funds 565,635.00 565,635.00 412,074.39 977,709.39 1,188.72 - 1,188.72 0.2% Total Expenditures 100,833,827.48 250,436,187.42 (23,106,393.38) 227,329,794.04 17,419,398.20 103,580,743.65 121,000,141.85 48.3% Addition to/(use of) reserves (24,500,356.71) (101,087,062.45) 24,749,299.15 (76,337,763.30) (9,378,007.97) 103,580,743.65 (112,958,751.62) Beginning Fund Balance 102,650,891.60 102,650,891.60 102,650,891.60 102,650,891.60 Ending Fund Balance 78,150,534.89 1,563,829.15 26,313,128.30 93,272,883.63 Page "19
53 ATTACHMENT 4

Capital Improvement Program (CIP) Expenditure Summary
54 City of Goleta
Capital Improvement Program (CIP) Expenditure Summary
For the Quarter Ended September 30, 2025
Attachment 4
Project No. & Description Current Budget Activity Encumbrances Remaining Budget
9002 Ekwill Street & Fowler Extension $ 27,664,414 $2,478,952 $ 23,835,831 $ 1,349,631 9006 Capital Improvement Projects - Neighborhood $ 51,438,672 $ 18,453 $ 28,985,844 $ 22,434,375 9007 San Jose Creek Bike Path - Middle Segment $ 56,071 $ - $ 17,579 $ 38,493 9024 Ellwood Mesa $ 1,547 $ - $ - $ 1,547 9025 Fire Station No. 10 $ 5,008,107 $ 920 $ 567,116 $ 4,440,072 9027 101 Overpass $ 47,803 $ - $ 6,904 $ 40,899 9031 Old Town Sidewalk Improvement $ 25,245 $ - $ - $ 25,245 9033 Hollister Avenue Bridge Replacement (SJC Phase $ 19,008,363 $3,081,198 $ 12,571,461 $ 3,355,704 9042 Storke Road Widening Phelps Road to City Limits $ 383,716 $ - $ - $ 383,716 9053 Cathedral Oaks Cribwall Interim Repair $ 26,234,564 $ 41,792 $ 85,572 $ 26,107,200 9062 Storke Road Medians $ 646,074 $ - $ - $ 646,074 9063 Evergreen Park Restroom $ 258,506 $ - $ - $ 258,506 9065 Reclaimed Water Service to Bella Vista Park $ 204,141 $ - $ - $ 204,141 9067 Goleta Community Center Seismic Upgrades $ 550,016 $ - $ - $ 550,016 9071 Improvements to Athletic Field @ GCC $ 27,918 $ - $ - $ 27,918 9074 Stow Grove Park Master Plan & Renovation $ 5,272,461 $ 3,470 $ 318,465 $ 4,950,527 9078 Rancho La Patera Improvements $ 648,304 $ - $ - $ 648,304 9079 Goleta Train Depot & S. La Patera Improvements $ 15,454,345 $ 884,456 $ 14,596,634 $ (26,745) 9083 Signal Upgrades $ 3,162,632 $ 9,452 $ 27,169 $ 3,126,011 9084 Community Garden $ 413,020 $ - $ 397,713 $ 15,307 9085 Old Town Goleta Drainage Study $ 419,000 $ - $ - $ 419,000 9086 Vision Zero Plan $ 104,398 $ - $ - $ 104,398 9093 San Miguel Park Improvements $ 575,000 $ - $ - $ 575,000 9094 Santa Barbara Shores Park Improvements $ 305,000 $ - $ - $ 305,000 9099 Crosswalk at Calle Real @ Fairview $ 6,346 $ - $ 464 $ 5,882 9101 City Hall Purchase & Improvements $ 539,878 $ - $ 125,390 $ 414,488 9106 Phelps Ditch Flood Control Channel Trash Control $ 50,000 $ - $ - $ 50,000 9107 Old Town S Fairview Av High Flow Trash Capture
D $ 658,500 $ 21,468 $ 51,667 $ 585,365 9108 Winchester II Park $ 81,929 $ - $ - $ 81,929 9110 Hollister Ave Class 1 Bike Path Lighting $ 386,043 $ - $ - $ 386,043 9111 Jonny D. Wallis Park Phase 2 - Splash Pad $ 605,276 $ 483 $ 578,133 $ 26,660 9112 Ellwood Mesa/Sperling Preserve Open Space Plan $ 316,332 $ 1,624 $ 61,311 $ 253,397 9113 Mathilda Park Improvements $ 660,909 $ 1,728 $ 9,647 $ 649,534 9114 Hollister Ave Old Town Interim Striping Project $ 25,564 $ - $ 2,935 $ 22,629 9115 Public Works Corp Yard Repairs $ 70,321 $ - $ - $ 70,321 9116 Pickleball Courts $ 100,000 $ - $ - $ 100,000 9117 San Jose Creek Channel Fish Passage
Modification $ 974,752 $ - $ 247,313 $ 727,439 9118 Ellwood Coastal Trails & Habitat Restoration $ 85,511 $ - $ 80,224 $ 5,287 9119 Ellwood Beach Drive Drainage $ 133,553 $ - $ 116,666 $ 16,887 9121 Goleta Community Center ADA Improvements $ 4,443,840 $ - $ 669,667 $ 3,774,173 9126 Pickleball Entry/Waiting Area at GCC $ 171,651 $ - $ 14,537 $ 157,114 9127 Goleta Comunity Center Campus Renovation $ 364,032 $ 10,731 $ 186,125 $ 167,176 9130 Goleta Library ADA and Building Refresh $ 7,039,760 $ - $ 932,338 $ 6,107,422 9131 Historic Train Station Preservation $ 49,200 $ - $ - $ 49,200 9901 MIS/ERP System Implementation $ 235,370 $ - $ - $ 235,370 Grand Total $ 174,908,082 $6,554,725 $ 84,486,703 $ 83,866,654 55 ATTACHMENT 5

Resolution No. 25 __ entitled “A Resolution of the City Council of the City of Goleta, California, Amending the City of Goleta Operating and CIP Budget for Fiscal Year 2025/26, Amending the City of Goleta Schedule of Authorized Positions for Fiscal Year 2025/26, and Amending the City of Goleta Salary Schedule and Classification Plan for Fiscal Year 2025/26 (Effective December 27, 2025).”
56 Attachment 5

RESOLUTION NO. 25-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

GOLETA, CALIFORNIA, AMENDING THE CITY OF GOLETA
OPERATING AND CIP BUDGET FOR FISCAL YEAR 202 5/26,

AMENDING THE CITY OF GOLETA SCHEDULE OF AUTHORIZED
POSITIONS FOR FISCAL YEAR 202 5/26, AND AMENDING THE

CITY OF GOLETA SALARY SCHEDULE AND CLASSIFICATION
PLAN FOR FISCAL YEAR 202 5/26 (EFFECTIVE DECEMBER 27,
2025).

WHEREAS, the City Council of the City of Goleta adopted the Operating Budget and Capital Improvement Program (CIP) for Fiscal Year 2025/26 on June 17, 2025; and

WHEREAS, the City Manager has proposed a budget adjustment as described in the Council report dated December 16, 2025, for Fiscal Year 2025/26 based on the determination by the City Manager that this adjustment is essential to the City’s operations; and

WHEREAS, the City Council has reviewed the proposed b udget adjustments for the First Quarter Ended September 30, 202 5, and does hereby find the recommendation to be necessary and in the City’s best interest; and

WHEREAS, Section 2.1 of the City of Goleta Personnel Rules specifies that the Personnel Officer shall recommend and maintain a
classification/compensation plan for all positions in the City service; and

WHEREAS, on June 17, 2025, the City Council adopted the most recent recommended authorized positions , salary schedule, and appropriations for the City of Goleta Operating and CIP Budget for Fiscal Year 2025/26; and

WHEREAS, the City Council has reviewed the proposed amended authorized positions , amended salary schedule adjustments , and budget adjustments for Fiscal Year 2025/26, and does hereby find the recommendation to be necessary for the City’s best interest.

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

SECTION 1.

The City of Goleta Operating and CIP Budget for Fiscal Year 2025/26 is hereby amended as follows as per Exhibit A to this resolution.

SECTION 2.
57 Attachment 5

The City of Goleta Schedule of Authorized Positions for Fiscal Year 2025/26 included herein as Exhibit B, is hereby amended and adopted to supersede any prior schedule. Specific amendments include:

 Planning and Environmental Review Department: Reclassifying the Assistant Planner position to an Assistant/Associate Planner Flex position;

 Public Works Department: Reclassifying Associate Engineer positions in Transportation and Development Engineering and the Capital Improvement Program to Assistant/Associate Engineer Flex positions;

 Reclassification: Reclassifying the Public Works Departme nt Capital Improvement Program "Senior Project Engineer (Grade 153, Grandfathered)" to "Senior Engineer (Grade 149)"; and

 Reallocation: Reallocating the Intern II position from Solid Waste and Environmental Services (Solid Waste Fund, Fund 211, Program 59 00) to the Capital Improvement Program (General Fund, Fund 101, Program 5500).

SECTION 3.

The City of Goleta Salary Schedule and Classification Plan for Fiscal Year 2025/26 is amended effective December 27, 2025, as set forth in Exhibit C attached hereto, to remove the Senior Project Engineer , establish a comprehensive salary range for the Extra Help Retired Annuitant classification applicable to all eligible City positions , and update the Schedule of Hourly Position Rates.

SECTION 4.

The City Clerk shall certify to the passage and adoption o f this resolution and enter it into the book of original resolutions.
58 Attachment 5

PASSED, APPROVED, AND ADOPTED this 16th day of December, 2025.

__________________________

PAULA PEROTTE
MAYOR

ATTEST: APPROVED AS TO FORM:

_____________________________ ___________________________ DEBORAH S. LOPEZ ISAAC ROSEN

CITY CLERK CITY ATTORNEY
59 Attachment 5

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 16th day of December, 2025, by the following vote of the Council:

AYES:

NOES:

ABSENT:

(SEAL)

_________________________
DEBORAH S. LOPEZ

CITY CLERK

60 Schedule of FY 2025/26
1st QTR Adjustments - Revenues
Attachment 5 - Exhibit A
Program/Project
Name Fund Proj Account Code Requests Account Name
FY 2025/26
Current
Budget
FY 2025/26
Actuals
FY 2025/26
Budget
Balance
Type of
Request
FY 2025/26
Amended
Budget
FY 2025/26
Adjusted Budget
Balance
Non-Departmental 101 8500 101-80-8500-43100 (18,000.00) Property Rental 30,000.00 150.00 29,850.00 Cleanup 12,000.00 11,850.00 Street Maintenance 304 5800 304-50-5800-44400 250,000.00 Grant Proceeds - State - - - New 250,000.00 250,000.00 Non-Departmental 306 8500 306-80-8500-44400 255,582.00 Grant Proceeds - State - - - New 255,582.00 255,582.00 Ellwood
Mesa/Sperling
Preserve Open
Space Plan
322 9112 322-90-9112-44400 (0.36) Grant Proceeds - State 0.36 - 0.36 Cleanup - - Capital Improvement
Projects 409 5500 409-50-5500-44600 (6,340.81) Grant Proceeds - Federal 70,769.81 - 70,769.81 Cleanup 64,429.00 64,429.00 Cathedral Oaks
Cribwall Interim
Repair
420 9053 420-90-9053-44600 187,500.00 Grant Proceeds - Federal 87,746.00 - 87,746.00 New 275,246.00 275,246.00 Goleta Valley
Community Center 421 9067 421-90-9067-49000 12,074.39 Transfers In from General Fund - - - Cleanup 12,074.39 12,074.39 Goleta Valley
Community Center 421 9067 421-90-9067-44600 562,090.55 Grant Proceeds - Federal 562,090.55 - 562,090.55 Cleanup 1,124,181.10 1,124,181.10 Non-Departmental 702 8500 702-80-8500-49000 100,000.00 Transfers In from General Fund - - - Transfer 100,000.00 100,000.00 Non-Departmental 703 8500 703-80-8500-49000 300,000.00 Transfers In from General Fund - - - Transfer 300,000.00 300,000.00 Total 1,642,905.77$
61 Schedule of FY 2025/26
1st QTR Adjustments - Expenditures
Attachment 5 - Exhibit A
Program/Project
Name Fund Department Program Account Code
Appropriation/
Transfer
Requests
Account Name FY 2025/26
Current Budget
FY 2025/26
Actuals
FY 2025/26
Encumbrance
FY 2025/26
Budget
Balance
Type of
Request
FY 2025/26
Amended
Budget
FY 2025/26
Adjusted Budget
Balance
Frequency
General Services Administration 101 18 General Services 1800 General Services Administration 101-18-1800-51202 34,000.00 Professional Services - Temp Agency 18,000.00 9,849.60 15,150.40 (7,000.00) New 52,000.00 27,000.00 One-Time Engineering Services 101 50 Public Works 5200 Transportation and Development Engineering 101-50-5200-51200 200,000.00 Professional Services 552,940.00 26,147.25 484,389.51 42,403.24 New 752,94 0.00 242,403.24 One-Time Engineering Services 101 50 Public Works 5200 Transportation and Development Engineering 101-50-5200-51312 187,700.00
Contract Services -
Encroachment Permits
(R)
- - - - New 187,700.00 187,700.00 One-Time Street Maintenance 101 50 Public Works 5800 Street Maintenance 101-50-5800-51073 11,500.00 Maintenance- Pavement Rehab 9,660,603.10 13,110.00 8,699,241.14 948,251.96 New 9,672,103.10 959,751.96 One-Time Non-Departmental 101 80 Non-Departmental 8500 Non-Departmental 101-80-8500-59020 100,000.00 Transfers Out to
Section 115 Trust -
Pension (702)
- - - - Transfer 100,000.00 100,000.00 One-Time Non-Departmental 101 80 Non-Departmental 8500 Non-Departmental 101-80-8500-59021 300,000.00 Transfers Out to
Section 115 Trust-
OPEB (703)
- - - - Transfer 300,000.00 300,000.00 One-Time Goleta Valley Community Center 101 90 Capital Improvement 9067 Goleta Community Center Seismic Upgrades 101-90-9067-59019 12,074.39 Transfers Out to
HMGP - Hazard Mit
Grant (421)
- - - - Cleanup 12,074.39 12,074.39 One-Time Engineering Services 205 50 Public Works 5200 Transportation and Development Engineering 205-50-5200-51076 100,000.00 Maintenance-Traffic Signals - - 5,000.00 (5,000.00) Cleanup 100,0 00.00 95,000.00 One-Time Ekwill Street & Fowler Extension 205 90 Capital Improv ement 9002 Ekw ill Street & Fowler Extension 205-90-9002-57071 58,428.52 Construction 310,994.41 - 310,994.41 - New 3 69,422.93 58,428.52 One-Time Hollister Ave Old Town Interim
Striping Project 205 90 Capital Improvement 9114 Hollister Ave Old Town Interim Striping Project 205-90-9114-57070 (29.73) Design 29.73 - - 29.73 Transfer - - One-Time Hollister Ave Old Town Interim
S
triping Project 205 90 Capital Improvement 9114 Hollister Ave Old Town Interim Striping Project 205-90-9114-57071 (22,598.79) Construction 25,534.17 - 2,935.38 22,598.79 Transfer 2,935.38 - One-Time Street Maintenance 304 50 Public Works 5800 Street Maintenance 304-50-5800-51062 250,000.00 Maintenance-Streets - - - - New 250,000.00 250,000.00 One-Time Street Maintenance 306 50 Public Works 5800 Street Maintenance 306-50-5800-51062 130,315.00 Maintenance-Streets 277,553.82 277,553.82 - - New 407,868.82 130,315.00 One-Time Ellwood Mesa/Sperling Preserve
Open Space Plan 322 90 Capital Improvement 9112 Ellwood Mesa/Sperling Preserve Open Space Plan 322-90-9112-57071 (0.36) Construction 0.36 1,623.77 0.78 (1,624.19) Cleanup - (1,624.55) One-Time Capital Improvement Projects 409 50 Public Works 5500 Capital Improvement Projects 409-50-5500-51300 (1,194.84) Contract Services 58,936.84 - - 58,936.84 Clean up 57,742.00 57,742.00 One-Time Capital Improvement Projects 409 50 Public Works 5500 Capital Improvement Projects 409-50-5500-54010 (4,342.56) Administrative Charges 11,029.56 - - 11,029.56 Cleanup 6,687.00 6,687.00 One-Time Capital Improvement Projects 409 50 Public Works 5500 Capital Improvement Projects 409-50-5500-57010 (803.41) Machinery & Equipment 803.41 - - 803.41 Cleanup - - One-Time Cathedral Oaks Cribwall Interim
Repair 420 90 Capital Improvement 9053 Cathedral Oaks Cribwall Interim Repair 420-90-9053-57071 187,500.00 Construction - - - - New 187,500.00 187,500.00 One-Time Goleta Valley Community Center 421 90 Capital Improvement 9067 Goleta Community Center Seismic Upgrades 421-90-9067-57070 1,148.09 Design 1,148.09 - - 1,148.09 Cleanup 2,296.18 2,296.18 One-Time Goleta Valley Community Center 421 90 Capital Improvement 9067 Goleta Community Center Seismic Upgrades 421-90-9067-57071 548,868.07 Construction 548,868.07 - - 548,868.07 Cleanup 1,097,736.14 1,097,736.14 One-Time Hollister Avenue Bridge
Replacement (SJC Phase II) 609 90 Capital Improvement 9033 Hollister Avenue Bridge Replacement (SJC Phase II) 609-90-9033-57071 (1,542,700.00) Construction 3,085,400.00 189,062.96 1,353,637.04 1,542,700.00 Cleanup 1,542,700.00 - One-Time Cathedral Oaks Cribwall Interim
Repair 609 90 Capital Improvement 9053 Cathedral Oaks Cribwall Interim Repair 609-90-9053-57071 (7,386,055.00) Construction 25,273,152.24 - - 25,273,152.24 Cleanup 17,887 ,097.24 17,887,097.24 One-Time Capital Improvement Projects -
Neighborhood Srvs 610 90 Capital Improvement 9006 Capital Improvement Projects - Neighborhood Srvs 610-90-9006-57071 (16,270,202.76) Construction 31,882,616.13 - 13,355,604.26 18,527,011.87 Cleanup 15,612,413.37 2,256,809.11 One-Time Total (23,106,393.38)$
62 Schedule of FY 2025/26
Carryover Amounts from FY 2024/25
Attachment 5 - Exhibit A
General Leger
Account Number General Leger Account Name Amount
101-10-1200-51200 Professional Services 48,446.31 101-10-1200-54012 Support to Other Agencies - Grants 1,250.00 101-10-1500-51200 Professional Services 95,865.39 101-10-1600-51200 Professional Services 15,000.00 101-18-1800-51200 Professional Services 9,250.00 101-18-1810-51064 Maintenance-Facilities 58,180.00 101-18-1810-51200 Professional Services 14,471.25 101-18-1820-51068 Maintenance-Software License & Subscriptions 44,783.00 101-18-1820-51200 Professional Services 25,750.00 101-18-1820-57020 Computer Hardware & Peripherals 3,748.00 101-18-1830-51060 Maintenance-Vehicles 7,730.00 101-18-1830-57000 Vehicles 298,540.46 101-20-2100-54014 Other Charges 381,074.09 101-40-4100-51200 Professional Services 4,750.00 101-40-4100-51300 Contract Services 38,922.12 101-40-4300-51010 Printing & Copying 9,731.77 101-40-4300-51200 Professional Services 6,368.19 101-40-4300-51205 Professional Services - General Plan 9,761.75 101-40-4300-51207 Professional Services - Zoning Code 80,020.16 101-50-5100-51031 Special Department Supplies 1,662.50 101-50-5200-51031 Special Department Supplies 1,425.00 101-50-5200-51200 Professional Services 200,033.00 101-50-5200-51300 Contract Services 14,407.23 101-50-5200-54004 Emergency Response 1,040,684.20 101-50-5400-51200 Professional Services 11,561.80 101-50-5500-51031 Special Department Supplies 1,425.00 101-50-5500-51300 Contract Services 19,561.44 101-50-5800-51031 Special Department Supplies 237.50 101-50-5800-51071 Maintenance-Concrete 86,709.51 101-50-5800-51073 Maintenance-Pavement Rehab 5,560,603.10 101-90-9002-57071 Construction 8,511,160.47 101-90-9024-57050 Land Acquisition 1,466.56 101-90-9033-57071 Construction 29,735.20 101-90-9053-57070 Design 352,665.39
101-90-9079-57071 Construction 1,864,664.93 101-90-9083-57070 Design 164,249.00
101-90-9083-57071 Construction 218,099.68 101-90-9101-57050 Land Acquisition 9.23 101-90-9101-57070 Design 125,389.83
101-90-9101-57071 Construction 204,197.47 101-90-9112-57070 Design 0.01 101-90-9112-57071 Construction 316,331.45 101-90-9113-57071 Construction 199,698.00 101-90-9115-57070 Design 70,321.27
101-90-9117-57070 Design 224,751.54
101-90-9119-57070 Design 133,552.78
101-90-9121-57070 Design 491,185.26
101-90-9121-57071 Construction 871,655.04 101-90-9127-57070 Design 4,960.00 101-90-9130-57040 Furniture & Fixtures 78,633.00 101-90-9130-57070 Design 311,343.50
101-90-9130-57071 Construction
636,709.19
101-90-9131-57070 Design 200.00 63 Schedule of FY 2025/26
Carryover Amounts from FY 2024/25
Attachment 5 - Exhibit A
General Leger
Account Number General Leger Account Name Amount
101-90-9131-57071 Construction 49,000.00 101-90-9901-57020 Computer Hardware & Peripherals 235,370.11 201-50-5800-51073 Maintenance-Pavement Rehab 69,669.15 201-90-9002-57071 Construction 39,916.08 202-90-9006-57070 Design 109,484.46
202-90-9007-57071 Construction 0.05 203-50-5800-51073 Maintenance-Pavement Rehab 383,602.69 205-50-5800-51071 Maintenance-Concrete 91,373.75 205-50-5800-51073 Maintenance-Pavement Rehab 85,549.31 205-90-9002-57071 Construction 310,994.41 205-90-9006-57070 Design 187,917.11
205-90-9006-57071 Construction 2,261,142.37 205-90-9007-57071 Construction 0.25 205-90-9033-57070 Design 0.01 205-90-9033-57071 Construction 279,030.40 205-90-9053-57070 Design 521,000.00
205-90-9083-57070 Design 40,783.48
205-90-9085-57070 Design 100,000.00
205-90-9086-57070 Design 104,397.94
205-90-9099-57071 Construction 463.75 205-90-9114-57070 Design 29.73 205-90-9114-57071 Construction 25,534.17 206-90-9002-44701 Grant Proceeds - Other Agencies (835.01) 206-90-9006-44701 Grant Proceeds - Other Agencies (438,378.00) 206-90-9006-57071 Construction 437,409.15 206-90-9062-44701 Grant Proceeds - Other Agencies (355,834.00) 206-90-9062-57071 Construction 284,570.00 206-90-9099-44701 Grant Proceeds - Other Agencies (5,866.36) 206-90-9099-57070 Design 5,881.76 206-90-9110-44701 Grant Proceeds - Other Agencies (424,397.00) 206-90-9110-57070 Design 49,370.93
206-90-9110-57071 Construction 336,672.00 207-90-9002-44701 Grant Proceeds - Other Agencies (4,207,159.00) 207-90-9002-57071 Construction 3,207,159.00 207-90-9033-57071 Construction 1,000,000.00 208-90-9130-57071 Construction 180,000.00 210-20-2300-57040 Furniture & Fixtures 15,662.01 211-50-5900-51200 Professional Services 29,703.00 211-90-9085-57070 Design 122,000.00
211-90-9107-57070 Design 100,000.00
217-60-6510-51200 Professional Services 69,992.04 217-90-9126-57071 Construction 50,000.00 220-50-5200-51200 Professional Services 54,000.00 220-50-5500-51200 Professional Services 62,200.00 220-90-9002-57050 Land Acquisition 6,076.98 220-90-9002-57070 Design 300,693.11
220-90-9002-57071 Construction 1,456,304.55 220-90-9006-57050 Land Acquisition 83,047.19 220-90-9006-57070 Design 252,215.92
220-90-9007-57070 Design 40,469.64
220-90-9007-57071 Construction 15,601.55 220-90-9027-57070 Design
47,802.90
220-90-9031-57070 Design 25,244.80
64 Schedule of FY 2025/26
Carryover Amounts from FY 2024/25
Attachment 5 - Exhibit A
General Leger
Account Number General Leger Account Name Amount
220-90-9033-57050 Land Acquisition 18,967.01 220-90-9033-57070 Design 5,400.00 220-90-9033-57071 Construction 107,306.93 220-90-9062-57070 Design 20,922.46
220-90-9062-57071 Construction 231,140.00 220-90-9079-57071 Construction 1,300,000.00 221-50-5200-51200 Professional Services 54,000.00 221-90-9024-57050 Land Acquisition 80.31 221-90-9063-57070 Design 108,505.80
221-90-9063-57071 Construction 150,000.00 221-90-9065-57070 Design 120,141.47
221-90-9065-57071 Construction 84,000.00 221-90-9071-57070 Design 5,869.99 221-90-9071-57071 Construction 22,047.95 221-90-9074-57070 Design 312,461.25
221-90-9074-57071 Construction 710,000.00 221-90-9078-57070 Design 563,303.75
221-90-9078-57071 Construction 85,000.00 221-90-9084-57070 Design 24,326.10
221-90-9084-57071 Construction 388,694.02 221-90-9093-57070 Design 75,000.00
221-90-9093-57071 Construction 200,000.00 221-90-9094-57070 Design 55,000.00
221-90-9094-57071 Construction 250,000.00 221-90-9108-57071 Construction 81,928.88 221-90-9111-57070 Design 981.52 221-90-9111-57071 Construction 604,294.18 221-90-9116-57070 Design 25,000.00
221-90-9116-57071 Construction 75,000.00 222-50-5200-51200 Professional Services 48,282.00 222-90-9079-57071 Construction 722,073.67 222-90-9101-57071 Construction 42,279.00 223-90-9130-57040 Furniture & Fixtures 50,000.00 224-90-9101-57050 Land Acquisition 70,281.48 224-90-9101-57071 Construction 97,721.00 229-90-9025-57070 Design 599,003.70
229-90-9025-57071 Construction 3,589,006.00 230-80-8500-40601 LRDP Agreement Payments (3,889,883.09) 230-90-9002-57071 Construction 3,454,127.34 230-90-9042-57070 Design 383,716.33
230-90-9062-57050 Land Acquisition 40,136.00 230-90-9062-57070 Design 69,305.90
230-90-9079-57071 Construction 2,300,000.00 231-90-9002-57071 Construction 909,855.52 231-90-9025-57071 Construction 270,000.00 232-90-9025-44701 Grant Proceeds - Other Agencies (849,514.34) 232-90-9025-57070 Design 5,324.68 232-90-9025-57071 Construction 544,772.72 234-50-5200-51200 Professional Services 15,181.45 234-90-9033-57071 Construction 102.40 234-90-9085-57070 Design 100,000.00
234-90-9106-57070 Design
50,000.00
234-90-9107-57070 Design 258,499.75
65 Schedule of FY 2025/26
Carryover Amounts from FY 2024/25
Attachment 5 - Exhibit A
General Leger
Account Number General Leger Account Name Amount
234-90-9107-57071 Construction 300,000.00 235-50-5200-51200 Professional Services 54,000.00 235-90-9006-57071 Construction 272,204.00 235-90-9079-57071 Construction 85,000.00 236-20-2100-51012 Advertising 483.15 236-20-2100-51031 Special Department Supplies 1,568.28 236-20-2100-51035 Books & Subscriptions 8.86 236-20-2100-54010 Administrative Charges 20,476.59 236-20-2100-57020 Computer Hardware & Peripherals 5,930.30 237-60-6510-44701 Grant Proceeds - Other Agencies (7,500.00) 238-50-5200-51200 Professional Services 54,000.00 301-90-9074-44400 Grant Proceeds - State (750,000.00) 301-90-9074-57071 Construction 750,000.00 301-90-9113-44400 Grant Proceeds - State (177,952.00) 301-90-9113-57071 Construction 177,952.00 304-50-5900-51031 Special Department Supplies 8,448.00 304-50-5900-51200 Professional Services 86,600.23 305-90-9006-44400 Grant Proceeds - State (10,150.46) 305-90-9006-57070 Design 10,150.46
305-90-9007-44400 Grant Proceeds - State (555,164.33) 306-50-5800-51062 Maintenance-Streets 152,286.82 308-90-9002-44400 Grant Proceeds - State (5,960,442.99) 308-90-9002-57071 Construction 4,765,967.53 308-90-9029-44400 Grant Proceeds - State (14,693.74) 310-50-5400-44400 Grant Proceeds - State (760,451.35) 310-50-5400-51200 Professional Services 680,789.79 310-50-5400-54010 Administrative Charges 79,427.00 311-50-5900-44701 Grant Proceeds - Other Agencies (27,007.79) 311-50-5900-51200 Professional Services 21,997.50 311-50-5900-54010 Administrative Charges 4,931.64 311-90-9118-44701 Grant Proceeds - Other Agencies (208,500.00) 311-90-9118-57070 Design 85,510.54
318-90-9006-44400 Grant Proceeds - State (1,847,042.52) 318-90-9006-57050 Land Acquisition 74,558.00 318-90-9006-57070 Design 8,941.25 321-90-9079-44400 Grant Proceeds - State (9,430,657.77) 321-90-9079-57070 Design 443.91 321-90-9079-57071 Construction 9,182,162.28 322-90-9112-44400 Grant Proceeds - State (0.36) 322-90-9112-57071 Construction 0.36 325-90-9130-44400 Grant Proceeds - State (3,885,374.00) 325-90-9130-57070 Design 209,044.00
325-90-9130-57071 Construction 3,676,330.00 401-90-9033-44600 Grant Proceeds - Federal (15,264,167.49) 401-90-9033-57071 Construction 13,674,114.91 402-80-8500-44600 Grant Proceeds - Federal (419,448.75) 402-90-9113-57070 Design 55,592.47
402-90-9113-57071 Construction 19,064.28 402-90-9126-57070 Design 14,751.25
402-90-9126-57071 Construction 106,900.00 402-90-9127-57070 Design 223,140.75
409-50-5500-44600 Grant Proceeds - Federal
(6,340.81)
409-50-5500-51300 Contract Services 1,194.84 66 Schedule of FY 2025/26
Carryover Amounts from FY 2024/25
Attachment 5 - Exhibit A
General Leger
Account Number General Leger Account Name Amount
409-50-5500-54010 Administrative Charges 4,342.56 409-50-5500-57010 Machinery & Equipment 803.41 417-90-9083-44600 Grant Proceeds - Federal (2,748,855.63) 417-90-9083-57071 Construction 2,739,500.00 418-90-9006-44600 Grant Proceeds - Federal (15,282,565.50) 418-90-9006-57071 Construction 15,258,985.96 420-90-9053-44600 Grant Proceeds - Federal (87,746.00) 420-90-9053-57070 Design 87,746.00
421-90-9067-44600 Grant Proceeds - Federal (562,090.55) 421-90-9067-57070 Design 1,148.09 421-90-9067-57071 Construction 548,868.07 424-90-9121-44600 Grant Proceeds - Federal (3,000,000.00) 424-90-9121-57071 Construction 3,000,000.00 425-50-5400-44600 Grant Proceeds - Federal (998,206.36) 425-50-5400-51065 Maintenance-Parks/OS Supplies & Materials 39,980.00 425-50-5400-51068 Maintenance-Software License & Subscriptions 24,769.00 425-50-5400-51200 Professional Services 905,109.00 425-50-5400-54010 Administrative Charges 28,348.36 501-90-9130-57071 Construction 180,000.00 609-80-8100-58005 Issuance Costs 18,558.01 609-90-9033-57071 Construction 1,542,700.00 609-90-9053-57071 Construction 17,887,097.24 610-80-8100-58005 Issuance Costs 14,750.00 610-90-9006-57071 Construction 15,612,413.37 Total* 75,912,172.74
*Revenue amounts are listed as negative due to accounting terminology.

Increase to revenues are displayed as (credits).
67 Attachment 5 - Exhibit B
FY 2025/26
Adopted
June 17, 2025
Program
Reallocation Reclass
Additions/
Deletions
FY 2025/26
Proposed
December 16, 2025
General Government 18.000 18.000
City Manager 5.000 5.000
City Manager 1.000 1.000
Management Assistant 1.000 1.000
Assistant City Manager 1.000 1.000
Assistant to the City Manager 1.000 1.000 Management Analyst 1.000 1.000
City Clerk 5.000 5.000
City Clerk 1.000 1.000
Senior Deputy City Clerk 1.000 1.000
Deputy City Clerk 2.000 2.000
Office Specialist 1.000 1.000
City Attorney 1.000 1.000
Assistant City Attorney 1.000 1.000
Community Relations 3.000 3.000
Management Assistant 2.000 2.000
Community Relations Manager 1.000 1.000 Human Resources/Risk Management 4.000 4.000 Human Resources/Risk Manager 1.000 1.000 Human Resources Analyst 1.000 1.000
Human Resources Analyst/DEI Officer 1.000 1.000 Human Resources Technician 1.000 1.000 General Services 7.000 7.000
General Services Administration 4.000 4.000 Project Manager 1.000 1.000
Management Assistant 1.000 1.000
General Services Director 1.000 1.000
Senior Management Analyst 1.000 1.000
City Facilities and Fleet Management 2.000 2.000 Facilities and Fleet Coordinator 1.000 1.000 Facilities Maintenance Technician 1.000 1.000 Information and Communications 1.000 1.000 Management Analyst 1.000 1.000
Finance 12.000 12.000
Finance Administration 12.000 12.000
Finance Director 1.000 1.000
Accounting Manager 1.000 1.000
Accounting Supervisor 1.000 1.000
Accountant 2.000 2.000
Budget Analy
st 1.000 1.000
Management Assistant 1.000 1.000
Accounting Specialist 4.000 4.000
Senior Office Specialist 1.000 1.000
Department/Program/Positions
Note: FTE counts summarized by majority time spent.

See below for detailed allocation

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2025/26
68 Attachment 5 - Exhibit B
FY 2025/26
Adopted
June 17, 2025
Program
Reallocation Reclass
Additions/
Deletions
FY 2025/26
Proposed
December 16, 2025
Department/Program/Positions
Note: FTE counts summarized by majority time spent.

See below for detailed allocation

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2025/26
Planning Environmental Review 19.500 - 19.500 Current Planning 10.500 10.500
Planning Manager 1.000 1.000
Senior Planner 1.000 1.000
Planning Technician 1.000 1.000
Code Compliance Officer 2.000 2.000
Office Specialist 0.500 0.500
Supervising Planner 2.000 2.000
Assistant/Associate Planner* 3.000 3.000 Advance Planning 4.000 - 4.000 Planning Manager 1.000 1.000
Senior Planner 1.000 1.000
Assistant Planner 1.000 (1.000) - Supervising Planner 1.000 1.000
Assistant/Associate Planner* - 1.000 1.000 Sustainability Program 2.000 2.000
Sustainability Manager 1.000 1.000
Management Analyst 1.000 1.000
Housing Program 1.000 1.000
Senior Housing Analyst 1.000 1.000
Planning Administration 2.000 2.000
Planning and Environmental Review Director 1.000 1.000 Management Assistant 1.000 1.000
69 Attachment 5 - Exhibit B
FY 2025/26
Adopted
June 17, 2025
Program
Reallocation Reclass
Additions/
Deletions
FY 2025/26
Proposed
December 16, 2025
Department/Program/Positions
Note: FTE counts summarized by majority time spent.

See below for detailed allocation

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2025/26
Public Works 39.000 - 39.000 Public Works Administration 5.000 5.000 Public Works Director 1.000 1.000
Public Works Business and Administration Manager 1.000 1.000 Management Assistant 1.000 1.000
Assistant Public Works Director 1.000 1.000 Management Analyst 1.000 1.000
Parks and Open Spaces 9.000 9.000
Parks and Open Spaces Manager 1.000 1.000 Public Works Supervisor 1.000 1.000
Lead Maintenance Worker 1.000 1.000
Management Analyst 1.000 1.000
Administrative Assistant 1.000 1.000
Maintenance Worker II* 2.000 2.000
Maintenance Worker I* 2.000 2.000
Capital Improvement 7.000 - 7.000 Project Manager 2.000 2.000
Principal Civil Engineer / Engineering Manager 2.000 2.000 Senior Engineer - 1.000 1.000 Senior Project Engineer 1.000 (1.000) - Senior Office Specialist 1.000 1.000
Assistant/Associate Engineer* 1.000 1.000 Street Maintenance 8.000 8.000
Street Maintenance Manager 1.000 1.000
Public Works Supervisor 1.000 1.000
Lead Maintenance Worker 1.000 1.000
Adminis
trative Assistant 1.000 1.000
Maintenance Worker II* 3.000 3.000
Maintenance Worker I* 1.000 1.000
Environmental Services 4.000 4.000
Environmental Services Manager 1.000 1.000 Project Manager 1.000 1.000
Environmental Services Specialist 1.000 1.000 Administrative Assistant 1.000 1.000
Transportation and Development Engineering 6.000 6.000 Project Manager 1.000 1.000
Principal Civil Engineer / Engineering Manager 1.000 1.000 Public Works Inspector 1.000 1.000
Senior Engineer 1.000 1.000
Senior Engineering Technician 1.000 1.000 Assistant/Associate Engineer* 1.000 1.000 70 Attachment 5 - Exhibit B
FY 2025/26
Adopted
June 17, 2025
Program
Reallocation Reclass
Additions/
Deletions
FY 2025/26
Proposed
December 16, 2025
Department/Program/Positions
Note: FTE counts summarized by majority time spent.

See below for detailed allocation

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2025/26
Neighborhood Services 28.125 28.125
Neighborhood Services Administration 4.500 4.500 Program Technician 0.500 0.500
Neighborhood Services Director 1.000 1.000 Emergency Services Coordinator 1.000 1.000 Senior Management Analyst 1.000 1.000
Management Assistant 1.000 1.000
Homelessness 1.000 1.000
Homelessness Services Coordinator 1.000 1.000 Parks and Recreation 2.000 2.000
Recreation Supervisor 1.000 1.000
Parks and Recreation Manager 1.000 1.000 Community Center 3.500 3.500
Recreation Supervisor 1.000 1.000
Program Technician 0.500 0.500
Administrative Assistant 1.000 1.000
Maintenance Worker I* 1.000 1.000
Library - Goleta 12.125 12.125
Management Assistant 1.000 1.000
City Librarian (Library Director) 1.000 1.000 Supervising Librarian 1.000 1.000
Librarian II/Children's Librarian 1.000 1.000 Library Technician 2.875 2.875
Library Assistant 5.250 5.250
Library - Buellton 2.500 2.500
Supervising Library Technician 1.000 1.000 Libr
ary Technician 0.750 0.750
Library Assistant 0.750 0.750
Library - Solvang 2.500 2.500
Supervising Library Technician 1.000 1.000 Library Technician 1.500 1.500
Grand Total 123.625 - 123.625 *Per Section 2.6 Flexible Staffing on the Personnel Rules adopted April, 16, 2025, the flex position may change from Assistant to Associate or Associate to Assistant and Maintenance Worker I to Maintenance Worker II or Maintenance Worker II to Maintenance Worker I 71 Attachment 5 - Exhibit B
FY 2025/26
Adopted
June 17, 2025
Program
Reallocation Reclass
Additions/
Deletions
FY 2025/26
Proposed
December 16, 2025
General Government 18.000 18.000
City Manager 5.000 5.000
City Manager 1.000 1.000
Assistant City Manager 1.000 1.000
Assistant to the City Manager 1.000 1.000
Management Assistant 1.000 1.000
Management Analyst 1.000 1.000
City Attorney 1.000 1.000
Assistant City Attorney 1.000 1.000
City Clerk 5.000 5.000
Senior Deputy City Clerk 1.000 1.000
Deputy City Clerk 2.000 2.000
Office Specialist 1.000 1.000
Community Relations 3.000 3.000
Community Relations Manager 1.000 1.000
Management Assistant 2.000 2.000
Human Resources/Risk Management 4.000 4.000
Human Resources/Risk Manager 1.000 1.000
Human Resources Analyst 1.000 1.000
Human Resources Analyst/DEI Officer 1.000 1.000
Human Resources Technician 1.000 1.000
General Services 7.000 7.000
General Services Administration 4.000 4.000
Project Manager 0.500 0.500
General Services Director 1.000 1.000
Management Assistant 1.000 1.000
Senior Management Analyst 1.000 1.000
Management Analyst 0.500 0.500
City Facilities 2.250 2.250
Project Manager 0.500 0.500
Facilities and Fleet Coordinator 0.750 0.750
Facilities Maintenance Technician 1.000 1.000
Information and Communications 0.500 0.500
Management Analyst 0.500 0.500
Fleet Management 0.250 0.250
Facilities and Fleet Coordinator 0.250 0.250
Finance 12.000 12.000
Finance Administration 12.000 12.000
Finance Director 1.000 1.000
Accounting Manager 1.000 1.000
Accounting Supervisor 1.000 1.000
Accountant 2.000 2.000
Budget Analyst 1.000 1.000
Accounting Specialist 4.000 4.000
Management Assistant 1.000 1.000
Senior Office Specialist 1.000 1.000
Department/Program/Positions
(Note: FTE counts summarized by budgeted time spent.

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2025/26
72 Attachment 5 - Exhibit B
FY 2025/26
Adopted
June 17, 2025
Program
Reallocation Reclass
Additions/
Deletions
FY 2025/26
Proposed
December 16, 2025
Department/Program/Positions
(Note: FTE counts summarized by budgeted time spent.

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2025/26
Planning Environmental Review 19.500 0.000 19.500
Current Planning 10.500 10.500
Planning Manager 1.000 1.000
Supervising Planner 2.000 2.000
Senior Planner 1.000 1.000
Code Compliance Officer 2.000 2.000
Planning Technician 1.000 1.000
Office Specialist 0.500 0.500
Assistant/Associate Planner* 3.000 3.000
Advance Planning 4.000 0.000 4.000
Planning Manager 1.000 1.000
Supervising Planner 1.000 1.000
Senior Planner 1.000 1.000
Assistant Planner 1.000 -1.000 0.000
Assistant/Associate Planner* 0.000 1.000 1.000
Sustainability Program 2.000 2.000
Sustainability Manager 1.000 1.000
Management Analyst 1.000 1.000
Housing Program 1.000 1.000
Senior Housing Analyst 1.000 1.000
Planning Administration 2.000 2.000
Planning and Environmental Review Director 1.000 1.000
Management Assistant 1.000 1.000
73 Attachment 5 - Exhibit B
FY 2025/26
Adopted
June 17, 2025
Program
Reallocation Reclass
Additions/
Deletions
FY 2025/26
Proposed
December 16, 2025
Department/Program/Positions
(Note: FTE counts summarized by budgeted time spent.

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2025/26
Public Works 39.000 0.000 39.000
Public Works Administration 5.000 5.000
Public Works Director 1.000 1.000
Assistant Public Works Director 1.000 1.000
Public Works Business and Administration Manager 1.000 1.000 Management Assistant 1.000 1.000
Management Analyst 1.000 1.000
Parks and Open Spaces 9.000 9.000
Parks and Open Spaces Manager 1.000 1.000
Public Works Supervisor 1.000 1.000
Lead Maintenance Worker 1.000 1.000
Management Analyst 1.000 1.000
Administrative Assistant 1.000 1.000
Maintenance Worker II* 2.000 2.000
Maintenance Worker I* 2.000 2.000
Capital Improvement 6.750 0.000 6.750
Principal Civil Engineer / Engineering Manager 2.000 2.000 Senior Project Engineer 1.000 -1.000 0.000
Project Manager 1.750 1.750
Assistant Engineer 0.000 0.000
Senior Office Specialist 1.000 1.000
Assistant/Associate Engineer* 1.000 1.000
Senior Engineer 0.000 1.000 1.000
Street Lighting 0.250 0.250
Project Manager 0.250 0.250
Assistant Engineer 0.000 0.000
Street Maintenance 8.000 8.000
Street Maintenance Manager 1.000 1.000
Public Works Supervisor 1.000 1.000
Lead Maintenance Worker 1.000 1.000
Administrative Assistant 1.000 1.000
Maintenance Worker II* 3.000 3.000
Maintenance Worker I* 1.000 1.000
Environmental Services 4.000 4.000
Project Manager 1.000 1.000
Environmental Services Manager 1.000 1.000
Environmental Services Specialist 1.000 1.000
Administrative Assistant 1.000 1.000
Transportation and Development Engineering 6.000 6.000
Principal Civil Engineer / Engineering Manager 1.000 1.000 Project Manager 1.000 1.000
Senior Engineer 1.000 1.000
Public Works Inspector 1.000 1.000
Senior Engineering Technician 1.000 1.000
Assistant/Associate Engineer* 1.000 1.000
74 Attachment 5 - Exhibit B
FY 2025/26
Adopted
June 17, 2025
Program
Reallocation Reclass
Additions/
Deletions
FY 2025/26
Proposed
December 16, 2025
Department/Program/Positions
(Note: FTE counts summarized by budgeted time spent.

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2025/26
Neighborhood Services 28.125 28.125
Neighborhood Services Administration 4.100 4.100
Neighborhood Services Director 0.900 0.900
Management Assistant 0.800 0.800
Program Technician 0.500 0.500
Senior Management Analyst 0.900 0.900
Emergency Services Coordinator 1.000 1.000
Homelessness 1.000 1.000
Homelessness Services Coordinator 1.000 1.000
Parks and Recreation 2.400 2.400
Recreation Supervisor 1.000 1.000
Neighborhood Services Director 0.100 0.100
Parks and Recreation Manager 1.000 1.000
Management Assistant 0.200 0.200
Senior Management Analyst 0.100 0.100
Community Center 3.500 3.500
Recreation Supervisor 1.000 1.000
Administrative Assistant 1.000 1.000
Program Technician 0.500 0.500
Maintenance Worker I* 1.000 1.000
Library - Goleta 12.125 12.125
City Librarian (Library Director) 1.000 1.000
Supervising Librarian 1.000 1.000
Librarian II/Children's Librarian 1.000 1.000
Management Assistant 1.000 1.000
Library Technician 2.875 2.875
Library Assistant 5.250 5.250
Library - Buellton 2.500 2.500
Supervising Library Technician 1.000 1.000
Library Technician 0.750 0.750
Library Assistant 0.750 0.750
Library - Solvang 2.500 2.500
Supervising Library Technician 1.000 1.000
Library Technician 1.500 1.500
Grand Total 123.625 0.000 123.625
*Per Section 2.6 Flexible Staffing on the Personnel Rules adopted April, 16, 2025, the flex position may change from Assistant to Associate or Associate to Assistant and Maintenance Worker I to Maintenance Worker II or Maintenance Worker II to Maintenance Worker I 75 Attachment 5 - Exhibit B
Department/Program/Positions
FY 2025/26
Adopted
June 17, 2025
Program
Reallocation Reclass
Additions/
Deletions
FY 202025/26
Proposed
December 16, 2025
City Council 2.000 2.000
1100-City Council 2.000 2.000
Intern I* 2.000 2.000
City Manager 1.000 1.000
1200-City Manager 1.000 1.000
Intern II 1.000 1.000
General Services 1.000 1.000
1810-City Facilities 1.000 1.000
Department Aide 1.000 1.000
Library - Goleta 9.000 9.000
2100-Library 7.000 7.000
Library Page 7.000 7.000
2110-Library - Isla Vista Book Van 2.000 2.000
Department Aide 2.000 2.000
Library - Buellton 1.000 1.000
2200-Library - Buellton 1.000 1.000
Department Aide 1.000 1.000
Finance 1.000 1.000
3100-Administration 1.000 1.000
Department Aide 1.000 1.000
Planning & Environmental Review 2.000 2.000
4100-Current Planning 1.000 1.000
Intern II 1.000 1.000
4300-Advance Planning 1.000 1.000
Intern II 1.000 1.000
Public Works 3.000 0.000 1.000 4.000
5100-Administration 1.000 1.000
Intern III 1.000 1.000
5900-Solid Waste & Environmental 1.000 -1.000 0.000
Intern II 1.000 -1.000 0.000
5400-Parks and Open Spaces 0.500 0.500 1.000
Maintenance Assistant* 0.500 0.500 1.000
5800-Street Maintenance 0.500 0.500 1.000
Maintenance Assistant* 0.500 0.500 1.000
5500-CIP 0.000 1.000 1.000
Intern II 0.000 1.000 1.000
Neighborhood Services & Public Safety 6.000 6.000
6500-Parks & Recreation 1.000 1.000
Department Aide 1.000 1.000
6510-Community Center 5.000 5.000
Custodian/Building Attendant 5.000 5.000
Grand Total 26.000 0.000 1.000 27.000

SCHEDULE OF HOURLY POSITIONS AND INTERN ASSIGNMENTS
FISCAL YEAR 2025/26
76 CITY OF GOLETA, CALIFORNIA

SALARY SCHEDULE AND CLASSIFICATION PLAN
FY 2025/26 AND FY 2026/27
Attachment 5 - Exhibit C
Adopted: 12/16/2025
Effective: 12/27/2025
SECTION 1: CLASSIFICATION AND SALARY RANGES -- BY GRADE STEP DETAILS ARE INCLUDED IN SECTION 2 OF THIS DOCUMENT SPECIAL Classified? BARG. FLSA EEO NEW HOURLY PAY

C/U UNIT E/N FUNCT GRADE MIN MAX MIN MAX MIN MAX MIN MAX CODE City Hall Receptionist C G N 108 23.53$ 30.03$ 1,882.55$ 2,402.67$ 4,078.87$ 5,205.79$ 48,946.43$ 62,469.42$ Maintenance Worker I C G N 112 25.97$ 33.15$ 2,077.99$ 2,652.10$ 4,502.31$ 5,746.21$ 54,027.70$ 68,954.55$ Office Specialist C G N 112 25.97$ 33.15$ 2,077.99$ 2,652.10$ 4,502.31$ 5,746.21$ 54,027.70$ 68,954.55$ Program Technician C G N 112 25.97$ 33.15$ 2,077.99$ 2,652.10$ 4,502.31$ 5,746.21$ 54,027.70$ 68,954.55$ Library Assistant C G N 113 26.62$ 33.98$ 2,129.94$ 2,718.40$ 4,614.87$ 5,889.87$ 55,378.39$ 70,678.42$ Maintenance Worker II C G N 115 27.97$ 35.70$ 2,237.77$ 2,856.02$ 4,848.49$ 6,188.04$ 58,181.92$ 74,256.51$ Senior Office Specialist C G N 115 27.97$ 35.70$ 2,237.77$ 2,856.02$ 4,848.49$ 6,188.04$ 58,181.92$ 74,256.51$ Library Technician C G N 115 27.97$ 35.70$ 2,237.77$ 2,856.02$ 4,848.49$ 6,188.04$ 58,181.92$ 74,256.51$ Facilities Maintenance Technician C G N 118 30.12$ 38.45$ 2,409.83$ 3,075.62$ 5,221.30$ 6,663.85$ 62,655.57$ 79,966.14$ Senior Library Technician C G E 118 30.12$ 38.45$ 2,409.83$ 3,075.62$ 5,221.30$ 6,663.85$ 62,655.57$ 79,966.14$ Accounting Specialist C G N 120 31.65$ 40.39$ 2,531.83$ 3,231.32$ 5,485.63$ 7,001.20$ 65,827.50$ 84,014.43$ Lead Maintenance Worker C G N 121 32.44$ 41.40$ 2,595.12$ 3,312.11$ 5,622.77$ 7,176.23$ 67,473.19$ 86,114.79$ Administrative Assistant C G N 121 32.44$ 41.40$ 2,595.12$ 3,312.11$ 5,622.77$ 7,176.23$ 67,473.19$ 86,114.79$ Administrative Assistant, Confidential C C N 121 32.44$ 41.40$ 2,595.12$ 3,312.11$ 5,622.77$ 7,176.23$ 67,473.19$ 86,114.79$ Assistant Engineering Technician C G N 121 32.44$ 41.40$ 2,595.12$ 3,312.11$ 5,622.77$ 7,176.23$ 67,473.19$ 86,114.79$ Supervising Library Technician C M E 121 32.44$ 41.40$ 2,595.12$ 3,312.11$ 5,622.77$ 7,176.23$ 67,473.19$ 86,114.79$ Planning Technician C G N 122 33.25$ 42.44$ 2,660.00$ 3,394.91$ 5,763.34$ 7,355.64$ 69,160.02$ 88,267.66$ Librarian I C M N 123 34.08$ 43.50$ 2,726.50$ 3,479.78$ 5,907.42$ 7,539.53$ 70,889.02$ 90,474.35$ Associate Engineering Technician C G N 124 34.93$ 44.58$ 2,794.66$ 3,566.78$ 6,055.10$ 7,728.02$ 72,661.25$ 92,736.21$ Librarian II C M N 126 36.70$ 46.84$ 2,936.14$ 3,747.35$ 6,361.64$ 8,119.25$ 76,339.72$ 97,430.98$ Senior Engineering Technician C G N 127 37.62$ 48.01$ 3,009.55$ 3,841.03$ 6,520.68$ 8,322.23$ 78,248.22$ 99,866.76$ Planning Commission Clerk C G N 127 37.62$ 48.01$ 3,009.55$ 3,841.03$ 6,520.68$ 8,322.23$ 78,248.22$ 99,866.76$ Public Records Specialist C G N 127 37.62$ 48.01$ 3,009.55$ 3,841.03$ 6,520.68$ 8,322.23$ 78,248.22$ 99,866.76$ Code Compliance Officer C G N 130 40.51$ 51.70$ 3,240.95$ 4,136.37$ 7,022.06$ 8,962.13$ 84,264.77$ 107,545.57$ Deputy City Clerk C M E 130 40.51$ 51.70$ 3,240.95$ 4,136.37$ 7,022.06$ 8,962.13$ 84,264.77$ 107,545.57$ Public Works Inspector C G N 130 40.51$ 51.70$ 3,240.95$ 4,136.37$ 7,022.06$ 8,962.13$ 84,264.77$ 107,545.57$ Assistant Planner C G N 130 40.51$ 51.70$ 3,240.95$ 4,136.37$ 7,022.06$ 8,962.13$ 84,264.77$ 107,545.57$ Executive Assistant C C N 133 43.63$ 55.68$ 3,490.15$ 4,454.42$ 7,562.00$ 9,651.23$ 90,743.94$ 115,814.82$ Public Works Supervisor C M N 133 43.63$ 55.68$ 3,490.15$ 4,454.42$ 7,562.00$ 9,651.23$ 90,743.94$ 115,814.82$ Legal Office Assistant C G N 133 43.63$ 55.68$ 3,490.15$ 4,454.42$ 7,562.00$ 9,651.23$ 90,743.94$ 115,814.82$ Management Assistant C G N 133 43.63$ 55.68$ 3,490.15$ 4,454.42$ 7,562.00$ 9,651.23$ 90,743.94$ 115,814.82$ Management Assistant, Confidential C C N 133 43.63$ 55.68$ 3,490.15$ 4,454.42$ 7,562.00$ 9,651.23$ 90,743.94$ 115,814.82$ Accountant C G N 134 44.72$ 57.07$ 3,577.41$ 4,565.78$ 7,751.04$ 9,892.52$ 93,012.54$ 118,710.19$ Accountant, Confidential C C N 134 44.72$ 57.07$ 3,577.41$ 4,565.78$ 7,751.04$ 9,892.52$ 93,012.54$ 118,710.19$ Budget Analyst C C N 134 44.72$ 57.07$ 3,577.41$ 4,565.78$ 7,751.04$ 9,892.52$ 93,012.54$ 118,710.19$ Facilities and Fleet Coordinator C G N 134 44.72$ 57.07$ 3,577.41$ 4,565.78$ 7,751.04$ 9,892.52$ 93,012.54$ 118,710.19$ Human Resources Technician C C N 134 44.72$ 57.07$ 3,577.41$ 4,565.78$ 7,751.04$ 9,892.52$ 93,012.54$ 118,710.19$ Assistant Engineer C G N 134 44.72$ 57.07$ 3,577.41$ 4,565.78$ 7,751.04$ 9,892.52$ 93,012.54$ 118,710.19$ Spec 1 Recreation Supervisor C M E 134 44.72$ 57.07$ 3,577.41$ 4,565.78$ 7,751.04$ 9,892.52$ 93,012.54$ 118,710.19$ Senior Deputy City Clerk C M E 134 44.72$ 57.07$ 3,577.41$ 4,565.78$ 7,751.04$ 9,892.52$ 93,012.54$ 118,710.19$ Associate Planner C G N 136 46.98$ 59.96$ 3,758.51$ 4,796.92$ 8,143.44$ 10,393.32$ 97,721.30$ 124,719.89$ Emergency Services Coordinator C G E 137 48.16$ 61.46$ 3,852.47$ 4,916.84$ 8,347.03$ 10,653.16$ 100,164.33$ 127,837.89$ Human Resources Analyst C C E 137 48.16$ 61.46$ 3,852.47$ 4,916.84$ 8,347.03$ 10,653.16$ 100,164.33$ 127,837.89$ Human Resources Analyst/DEI Officer C C E 137 48.16$ 61.46$ 3,852.47$ 4,916.84$ 8,347.03$ 10,653.16$ 100,164.33$ 127,837.89$ Management Analyst C M E 137 48.16$ 61.46$ 3,852.47$ 4,916.84$ 8,347.03$ 10,653.16$ 100,164.33$ 127,837.89$ Management Analyst, Confidential C C E 137 48.16$ 61.46$ 3,852.47$ 4,916.84$ 8,347.03$ 10,653.16$ 100,164.33$ 127,837.89$ Environmental Services Specialist C M N 137 48.16$ 61.46$ 3,852.47$ 4,916.84$ 8,347.03$ 10,653.16$ 100,164.33$ 127,837.89$ Associate Engineer C G N 140 51.86$ 66.19$ 4,148.69$ 5,294.90$ 8,988.84$ 11,472.29$ 107,866.03$ 137,667.42$ Spec 2 Supervising Librarian C M E 140 51.86$ 66.19$ 4,148.69$ 5,294.90$ 8,988.84$ 11,472.29$ 107,866.03$ 137,667.42$ Accounting Supervisor C C E 142 54.48$ 69.54$ 4,358.72$ 5,562.96$ 9,443.90$ 12,053.07$ 113,326.75$ 144,636.84$ Senior Management Analyst C C E 143 55.85$ 71.28$ 4,467.69$ 5,702.03$ 9,679.99$ 12,354.40$ 116,159.92$ 148,252.76$ ANNUAL

CLASSIFICATION

BIWEEKLY MONTHLY

77 CITY OF GOLETA, CALIFORNIA

SALARY SCHEDULE AND CLASSIFICATION PLAN
FY 2025/26 AND FY 2026/27
Attachment 5 - Exhibit C
Adopted: 12/16/2025
Effective: 12/27/2025
SECTION 1: CLASSIFICATION AND SALARY RANGES -- BY GRADE STEP DETAILS ARE INCLUDED IN SECTION 2 OF THIS DOCUMENT SPECIAL Classified? BARG. FLSA EEO NEW HOURLY PAY

C/U UNIT E/N FUNCT GRADE MIN MAX MIN MAX MIN MAX MIN MAX CODE ANNUAL

CLASSIFICATION

BIWEEKLY MONTHLY
Homelessness Services Coordinator C M E 143 55.85$ 71. 28$ 4, 467.69$ 5, 702.03$ 9, 679.99$ 12, 354.40$ 116, 159.92$ 148, 252.76$ Senior Housing Analyst C M E 143 55.85$ 71. 28$ 4, 467.69$ 5, 702.03$ 9, 679.99$ 12, 354.40$ 116, 159.92$ 148, 252.76$ Senior Planner C M E 143 55.85$ 71. 28$ 4, 467.69$ 5, 702.03$ 9, 679.99$ 12, 354.40$ 116, 159.92$ 148, 252.76$ Project Manager C M E 143 55.85$ 71. 28$ 4, 467.69$ 5, 702.03$ 9, 679.99$ 12, 354.40$ 116, 159.92$ 148, 252.76$ Public Works Business and Administration Manager C MM E 147 61.64$ 78. 67$ 4, 931.49$ 6, 293.97$ 10, 684.90$ 13, 636.94$ 128, 218.81$ 163, 643.31$ Community Relations Manager C MM E 147 61.64$ 78. 67$ 4, 931.49$ 6, 293.97$ 10, 684.90$ 13, 636.94$ 128, 218.81$ 163, 643.31$ Assistant to the City Manager C MM E 147 61.64$ 78. 67$ 4, 931.49$ 6, 293.97$ 10, 684.90$ 13, 636.94$ 128, 218.81$ 163, 643.31$ Senior Engineer C M E 149 64.76$ 82. 66$ 5, 181.15$ 6, 612.61$ 11, 225.82$ 14, 327.31$ 134, 709.89$ 171, 927.75$ Sustainability Manager C MM E 150 66.38$ 84. 72$ 5, 310.68$ 6, 777.92$ 11, 506.47$ 14, 685.50$ 138, 077.64$ 176, 225.94$ Accounting Manager C MM E 150 66.38$ 84. 72$ 5, 310.68$ 6, 777.92$ 11, 506.47$ 14, 685.50$ 138, 077.64$ 176, 225.94$ Street Maintenance Manager C MM E 150 66.38$ 84. 72$ 5, 310.68$ 6, 777.92$ 11, 506.47$ 14, 685.50$ 138, 077.64$ 176, 225.94$ Parks and Open Space Manager C MM E 150 66.38$ 84. 72$ 5, 310.68$ 6, 777.92$ 11, 506.47$ 14, 685.50$ 138, 077.64$ 176, 225.94$ Supervising Planner C M E 150 66.38$ 84. 72$ 5, 310.68$ 6, 777.92$ 11, 506.47$ 14, 685.50$ 138, 077.64$ 176, 225.94$ Parks and Recreation Manager C MM E 150 66.38$ 84. 72$ 5, 310.68$ 6, 777.92$ 11, 506.47$ 14, 685.50$ 138, 077.64$ 176, 225.94$ Environmental Services Manager C MM E 150 66.38$ 84. 72$ 5, 310.68$ 6, 777.92$ 11, 506.47$ 14, 685.50$ 138, 077.64$ 176, 225.94$ Deputy City Attorney C C E 152 69.74$ 89. 01$ 5, 579.53$ 7, 121.05$ 12, 088.98$ 15, 428.95$ 145, 067.82$ 185, 147.38$ City Librarian (Library Director) C MM E 152 69.74$ 89. 01$ 5, 579.53$ 7, 121.05$ 12, 088.98$ 15, 428.95$ 145, 067.82$ 185, 147.38$ Human Resources/Risk Manager C MM E 153 71.49$ 91. 24$ 5, 719.02$ 7, 299.08$ 12, 391.21$ 15, 814.67$ 148, 694.51$ 189, 776.07$ Planning Manager C MM E 153 71.49$ 91. 24$ 5, 719.02$ 7, 299.08$ 12, 391.21$ 15, 814.67$ 148, 694.51$ 189, 776.07$ Principal Civil Engineer C MM E 155 75.11$ 95. 86$ 6, 008.55$ 7, 668.60$ 13, 018.51$ 16, 615.29$ 156, 222.17$ 199, 383.48$ City Clerk C E E 157 78.91$ 100. 71$ 6, 312.73$ 8, 056.82$ 13, 677.58$ 17, 456.44$ 164, 130.92$ 209, 477.27$ Assistant Public Works Director C MM E 161 87.10$ 111. 17$ 6, 968.07$ 8, 893.22$ 15, 097.49$ 19, 268.64$ 181, 169.83$ 231, 223.71$ Assistant City Attorney U E E 163 91.51$ 116. 79$ 7, 320.83$ 9, 343.44$ 15, 861.80$ 20, 244.12$ 190, 341.55$ 242, 929.41$ Neighborhood Services Director U E E 164 93.80$ 119. 71$ 7, 503.85$ 9, 577.02$ 16, 258.34$ 20, 750.22$ 195, 100.09$ 249, 002.64$ General Services Director U E E 164 93.80$ 119. 71$ 7, 503.85$ 9, 577.02$ 16, 258.34$ 20, 750.22$ 195, 100.09$ 249, 002.64$ Finance Director U E E 167 101.01$ 128. 92$ 8, 080.83$ 10, 313.41$ 17, 508.45$ 22, 345.72$ 210, 101.45$ 268, 148.61$ Public Works Director U E E 167 101.01$ 128. 92$ 8, 080.83$ 10, 313.41$ 17, 508.45$ 22, 345.72$ 210, 101.45$ 268, 148.61$ Planning and Environmental Review Director U E E 167 101.01$ 128.92$ 8,080.83$ 10,313.41$ 17,508.45$ 22,345.72$ 210,101.45$ 268,148.61$ Assistant City Manager U E E 170 108.78$ 138. 83$ 8, 702.16$ 11, 106.41$ 18, 854.69$ 24, 063.89$ 226, 256.29$ 288, 766.73$ Street Maintenance Manager, Y-Rated C MM E N/A N/A N/A 87.93$ N /A 7,034.40$ N /A 15,241.20$ N /A 182,894.40$ Parks and Open Space Manager, Y-Rated C MM E N/A N/A N/A 87.93$ N /A 7,034.40$ N /A 15,241.20$ N /A 182,894.40$ Extra Help Retired Annuitant N/A N/A N/A N/A N/A 23.53$ 138. 83$ 1, 882.55$ 11, 106.41$ 4, 078.87$ 24, 063.89$ 48, 946.43$ 288, 766.73$ City Manager (effective 9/06/2025) U E E K 164.44$ 13, 155.20$ 28, 502.93$ 342, 035.20$ City Councilmember (effective 12/13/2025) N/A N/A N/A N/A N/A 29.62$ 2, 369.37$ 5, 133.63$ 61, 603.50$ Mayor (effective 12/13/2025) N/A N/A N/A N/A N/A 35.54$ 2, 843.24$ 6, 160.35$ 73, 924.20$ Bargaining Unit/Employment Group Classified Special Pay C = Confidential C = Classified Spec 1: If certified as an Engineer-in-Training (EIT) in the State of California, this position will receive a 5% pay differential at each step.

G = General Unit U = Unclassified Spec 2: If registered as Civil Engineer in the State of California, this position will receive a 5% pay differential at each step.

M = Miscellaneous Unit
MM = Mid-Management FLSA
MM/C = Confidential Middle Management N = Non Exempt from overtime E = Executive Management E = Exempt from overtime