CPMS
Agenda Item D.1
DISCUSSION/ACTION ITEM
Meeting Date: April 7, 2026
TO: Mayor and Councilmembers
SUBMITTED BY: Luke B. Rioux, Finance Director
SUBJECT: Finance Department Priority Setting Workshop - Fiscal Year 202 6- 27 Annual Work Program
RECOMMENDATION:
Discuss work priorities and adopt the Annual Work Program for Fiscal Year 2026 -27 for the Finance Department.
BACKGROUND:
The Finance Department Annual Wo rk Program provides a regular, structured mechanism to allow the Council to review and discuss the Department’s work commitments and staffing resources, consider individual Councilmember’s project ideas and provide direction on the Finance Department’s (De partment) work priorities for the next fiscal year. The draft Fiscal Year (FY) 202 6-27 Annual Work Program also summarizes work progress and accomplishments for the past fiscal year, FY 202 5-26, and lays the groundwork for the Department budget, which will be presented to Council during the upcoming budget workshops.
The available budget and staffing are finite, and the list of possible City-wide work efforts is growing. Therefore, a priority -setting process is useful to allow the City Council to establish policy priorities. A regular priority-setting process allows the Department to plan for and assign work within available resources in a structured way. This system works better and is more efficient than attempting to shift resources ad hoc to new project s as Councilmembers identify and introduce new ideas and work priorities during the year.
DISCUSSION:
Purpose
The purpose of this workshop item is to update the Council on existing work commitments and recent accomplishments and to provide the Council wi th an opportunity to discuss work priorities for the Finance Department for the upcoming fiscal year. The Annual Work Program covers the core functions of the Finance Department: Finance Administration, Accounting Services (general accounting, audit, and accounts payable), Budget Management, Payroll, Treasury, Business Licenses and Permits, and support with 1 Meeting Date: April 7, 2026
Purchasing (e.g., credit card program, travel, and vendor management) . The Annual Work Program reflects the day -to-day responsibilities of each core function, as well as those priority projects that the department reasonably expects it to achieve in the coming fiscal year. The Annual Work Program also shows a list of long-range projects that exceed the department’s projected capacity to take on next fiscal year, but which staff will attempt to tackle either as staff capacity unexpectedly becomes available, or in future year work programs. Tentative completion dates for projects and deliverables are best estimates and should therefore not be interpreted as a commitment.
The Annual Work Program creates a regular mechanism for the Council to establish the Department’s work priorities and is also an opportunity for the Council to propose and consider ideas for new work projects and shape the work plan for the coming year.
Staffing and Budget Constraints
Setting work priorities must of course occur within the constraints of budget and available staffing. Goleta is still a small city with limited staff and finite resources. Given the large number of competing possible work priorities, the City must take care not to overcommit at any given time and instead be prepared to take a measured approach for delivery of services and projects. Over time, much can be accomplished if available staffing resources are concentrated, and projects are tackled sequentially. It is also important for the City to keep some capacity in reserve to deal with unanticipated events and needs beyond the City’s control that inevitably arise in any given year, particularly in the Finance Department, as the Finance Department is primarily a support department. The workload is influenced by city -wide department demands and shifts in legislative and regulatory requirements.
GOLETA STRATEGIC PLAN:
City-Wide Initiative: 8. Enhance the Efficiency and Transparency of City Operations Strategic Goal: 8.2 Maintain transparency in all aspects of City Government FISCAL IMPACTS:
The Annual Work Program for FY 2026-27 is consistent with the current adopted budget with respect to existing positions and work commitments, including consultant resources.
It also lays the groundwork for the second year of the current budget cycle , assuming a continuation of existing staff resources.
ALTERNATIVES:
The Council can direct staff to revise the Finance Department’s FY 2026-27 Annual Work Program prior to adoption or choose not to adopt an Annual Work Program.
LEGAL REVIEW BY: Isaac Rosen, City Attorney
APPROVED BY: Robert Nisbet, City Manager
2 Meeting Date: April 7, 2026
ATTACHMENTS:
1. Draft Fiscal Year 2026-27 Finance Department Annual Work Program
2. Finance Department Fiscal Year 2026-27 Annual Work Program Presentation 3 ATTACHMENT 1
Draft Fiscal Year 2026-27 Finance Department Annual Work Program 4 1
FISCAL YEAR 2026-27 ANNUAL WORK PROGRAM
FINANCE DEPARTMENT
Adopted April 7, 2026
5 2
FISCAL YEAR 2026-27 ANNUAL WORK PROGRAM
FINANCE DEPARTMENT
Table of Contents
EXECUTIVE SUMMARY ................................................................................................. 3 Introduction and Purpose ............................................................................................. 3 Department Staffing and Organizational Structure ...................................................... 3 Workload Considerations ............................................................................................. 6 FINANCE DEPARTMENT ............................................................................................... 6 Role of the Department ................................................................................................ 6 Core Services .............................................................................................................. 7 Key Accomplishments and Milestones ........................................................................ 8 Fiscal Year 2026-27 Projects/Programs ..................................................................... 13 Long Range Projects/Program Contingent on Staff Capacity..................................... 16
6 3
EXECUTIVE SUMMARY
Introduction and Purpose
The Fiscal Year (FY) 2026 -27 Annual Work Program outlines the key projects, ongoing programs, and staffing resources for the Finance Department , providing a comprehensive view of departmental priorities and capacity for the upcoming fiscal year.
This document serves two primary purposes:
To inform the City Council of current and proposed work efforts, enabling strategic input and prioritization.
To guide department staff in aligning their work with the City’s Mission Statement, Core Values, and Strategic Plan.
Snapshot of FY 2026–27 Work Program:
Total FTEs: 12.00
Divisions: 6 (Core Function)
Major Themes or Priorities for the Year:
o Continued support of the delivery of “Big Six” CIP Projects o Modernization of financial systems and processes
o Financial policy development and strengthening of internal controls o Revenue administration and economic development funding strategies o Renegotiation of major contracts
Department Staffing and Organizational Structure
Staff capacity is a key factor in determining what work the Department can take on. Many projects are multi-year efforts and require ongoing resources. New projects can only be added as others are completed or additional staffing is approved.
Generally, the Annual Work Program prioritizes the use of City staff. Consultants and contractors are only engaged when internal capacity is fully committed or when one-time or short-term projects exceed available capacity and staff resources. The use of outside consultants is limited by budget constraints and the capacity of managers to oversee both staff and consultant work effectively.
When fully staffed , the Department consists of 12 full-time equivalent positions (FTEs) .
The positions of the department are further detailed in Table 1 below. Figure 1 below shows the organizational structure of the department.
7 4
Table 1: Finance Department Current Staffing Levels
FULL TIME AND PART TIME POSITION TITLE FTE
Finance Director/City Treasurer 1.00
Accounting Manager 1.00
Accounting Supervisor 1.00
Accountant 2.00
Budget Analyst 1.00
Management Assistant 1.00
Accounting Specialist 1.00
Accounting Specialist (Accounts Payable) 1.00
Accounting Specialist (Accounts Receivable) 1.00
Accounting Specialist (Payroll Specialist) 1.00
Sr. Office Specialist (Business License Specialist) 1.00 TOTAL FTEs 12.00
8 5
Figure 1: Finance Department Organizational Chart
Finance
Director
Accounting
Manager
Accounting
Supervisor
Accounting
Specialist
(Payroll)
Accounting
Specialist
(AR)
Accounting
Specialist
(AP)
Accounting
Specialist
Accountant Accountant Budget
Analyst
Senior Office
Specialist
Management
Assistant
9 6
Workload Considerations
As City projects, programs, and staffing levels expand, the Finance Department’s workload increases directly due to its centralized role in budgeting, accounting, payroll, revenue administration, financial compliance, and service as a strate gic financial and budget advisor to executive management and the City Council. Activity across all departments, including new positions, capital projects, grants, contracts, consultants, and policy initiatives, directly drives Finance workload through addi tional financial review, internal controls, transaction processing, fund and project reconciliation, budget development and monitoring, financial analysis, long -range forecasting, fiscal impact assessment, and audit support. Unlike many departments, Financ e’s workload tends to grow cumulatively, with new tasks added on top of existing responsibilities.
Finance workload is also influenced by citywide economic and regulatory activity that increases both transaction volume and complexity and drives demand for ongoing financial advisory support. Changes in business license activity, cannabis operations, short-term rental activity, development -related permits, and tax transactions require continuous revenue administration, reconciliation, compliance monitoring, audit coordination, forecasting, and policy evaluation, often involving specialized regulations and third-party data. In addition, unplanned events, emergency response, regulatory or reporting changes, and new system or software implementations require inc reased oversight, reconciliation, internal control evaluation, and real-time fiscal guidance.
As the City continues to mature and operations grow more complex, Finance must balance increasing demand for service with statutory deadlines, internal control standards, and its role as a strategic financial and budget advisor supporting informed policy and operational decisions.
FINANCE DEPARTMENT
Role of the Department
The Finance Department serves as the City’s central authority for financial management, fiscal oversight, and stewardship of public resources. The Department is responsible for ensuring the integrity, transparency, and sustainability of the City’s financial operations in compliance with applicable laws, regulations, accounting standards, and adopted financial policies. Finance supports informed decision -making by providing accurate financial information, independent analysis, and strategic financial and budget advisory services to executive management and the City Council.
Core responsibiliti es of the Finance Department include accounting and financial reporting, budget development and monitoring, payroll administration, revenue administration, treasury and investment management, debt administration, internal controls, and audit coordination. The Department prepares the City’s operating and capital budgets, multi -year financial forecasts, Annual Comprehensive Financial Report (ACFR), and other required financial and regulatory reports. Finance also oversees grant accounting, project and fund ac counting, revenue reconciliation, and compliance with 10 7
federal, state, and local requirements, ensuring that financial transactions are properly recorded and public funds are safeguarded.
In addition to transactional and compliance functions, the Finance D epartment plays a key role as a strategic partner in City operations and policy development. Finance evaluates the fiscal impacts, affordability, and long -term sustainability of proposed programs, capital projects, labor agreements, and policy initiatives. This includes providing financial analysis, forecasting, and financial risk assessment to support Council actions and organizational priorities, as well as advising departments during program development and implementation.
The Finance Department provides staff support and technical expertise to the City Council and the Finance and Audit Standing Committee on matters related to budget oversight, financial reporting, internal controls, audit findings, and financial policy. Finance also serves in a key administrative and fiduciary role for related entities, including the Goleta Facilities Financing Authority, supporting debt issuance, ongoing debt administration, disclosure, and compliance activities. In addition, the Finance Department is responsible for administering and closing out the Successor Agency to the Goleta Redevelopment Agency, including ongoing compliance with state requirements, asset disposition, and financial reporting obligations. Through these roles, Finance ensures effective fiscal governance, transparency, and accountability across the City and its related agencies.
Core Services
Table 2 outlines the Department’s core services, including routine responsibilities, ongoing programs, and essential work efforts performed on a day -to-day basis . This section is intended to capture the foundational activities that support the Department’s mission and contribute to citywide operations and goals, including fiscal and analytical support provided to all City departments.
Please note, this table is focused on planned, recurring work and does not include tasks related to emergency response, unplanned events, or special projects.
Table 2: Core Services
Finance Administration
Financial policy development, internal controls, and compliance oversight Fiscal impact analysis and strategic advisory support to staff, executive management and City Council
Staff support to the Finance and Audit Standing Committee Goleta Facilities Financing Authority and Successor Agency to the Goleta Redevelopment Agency administration
Citywide interdepartmental coordination and support
Accounting Services
General ledger management and fund accounting
Accounts payable
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Capital asset and project accounting
Grant accounting and compliance
Annual Comprehensive Financial Report (ACFR), State Controller reports, and GFOA submissions
Audit coordination and GASB standards implementation
User fee development
Budget Management
Two-year budget development, mid-cycle updates, and ongoing monitoring Five-year financial forecast and long-range financial planning Cost allocation and personnel/contract costing
Quarterly and periodic financial reporting
Payroll
Payroll processing, benefits administration, and compliance (CalPERS, FLSA) Financial system coordination, reconciliation, and data integrity Treasury (Revenue, Treasury & Debt Management)
Revenue administration, billing, collections, and accounts receivable Cash and investment management and reporting
Debt administration and post-issuance disclosure compliance Tax and fee administration
Business Licenses and Permits
Business license program administration
Specialty and regulatory license programs (cannabis, STVR, and other regulated activities)
Key Accomplishments and Milestones
Over the past year, the Finance Department can point to several complete and near - complete initiatives as shown in Table 3 below.
Table 3: Key Accomplishments and Milestones, FY 2025-26 12 9
PROJECT/PROGRAM ESTIMATED
COMPLETION
STRATEGIC
GOAL #
SUPPORTING
DEPT(S)
Hired and onboarded a new
Accounting Specialist (Payroll
Specialist).
July 2025 8.3 N/A
Implemented Tyler ERP Pro –
AP Automation for electronic
workflow ("invoice approvals")
and transition invoice routing
away from DocuSign and
Teams.
July 2025 -
Ongoing 8.3, 8.4 All
Developed and implemented
procedures and process of
managing the two bond
issuances, including bond
accounting, coordinating draw
downs, investments, and
continuing disclosure reporting
July 2025 -
Ongoing 3.1 N/A
Updated the City's General
Business License Application
process to make it user-
friendly, including providing an
updated hard copy application
process, and pathway for non-
profits
September 2025 8.3 N/A
Prepared and filed Annual
Street Report with the State
Controller's Office before the
statutory deadline of
December 1
November 2025
- Ongoing 3.1 N/A
Implemented new GASB
Statement No. 101 on
accounting for Compensated
Absences with auditors. The
requirement is effective for
fiscal years beginning after
June 15, 2024
December 2025 3.1 N/A
Incorporated development
agreement fund information
and in-lieu housing fund
information into Annual DIF
Reporting and Five-Year DIF
Reporting, for compliance and
efficiency
December 2025
- Ongoing 3.1 N/A
13 10
Complete the FY 2024/25
Audit and Annual
Comprehensive Financial
Report (ACFR) and submit to
the GFOA for award
consideration
December 2025 3.1 N/A
Assisted with major one-time
sales tax cost recovery of
approximately $1 million
December 2025 3.2 CMO
Assist with the development of
a new step-by-step guide for
businesses operating in the
City
December 2025 4.4 CMO
Support the development of a
Retired Annuitant Employment
Policy with HR
January 2026 3.3 HR
Implemented payroll updates
associated with new federal
tax law
January 2026 -
Ongoing 3.3 N/A
Transitioned the budget
submittal process to Tyler ERP
Pro 10, to improve data control
January 2026 3.3 All
Investment Program
enhancement, incorporated
corporate securities to further
diversify citywide investment
portfolio
February 2026 3.3 N/A
Conducted a financial
feasibility analysis of a publicly
backed equity investment fund
February 2026 4.1 CMO
Implemented and conducted
the Five-Year Outlook and
Budget Priority Setting process
as part of the budget
development process
February 2026 -
Ongoing 3.5 N/A
Conduct and complete
cannabis tax audits with
contracted auditors
March 2026 3.2 N/A
Prepare the Two-Year Budget
Plan for FY 2025/26 and FY
2026/27 and submit it to the
GFOA for award consideration
March 2026 3.1 All
Completed the FY 2024/25
Single Audit related to federal
grant awards by the statutory
deadline of March 30
March 2026 3.1 All
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Implemented and transitioned
the Accounts Receivable
process and workflow to Tyler
ERP Pro - Accounts
Receivable Module
March 2026 8.3 N/A
Prepared and filed the final
Project and Expenditure
Report and officially closed out
the Coronavirus State and
Local Fiscal Recovery Funds
(SLFRF) award of $5.9 million
March 2026 3.1 N/A
Assisted with the creation of
the backend application on the
permit tracking system for the
Temporary Overnight Camping
License related to the
amended Safe Parking
ordinance
March 2026 2.1 NS
Updated the developer deposit
process, to increase
efficiencies, and address
backlog
March 2026 -
Ongoing 3.1 N/A
Completed the Annual User
Fee Update
Projected April
2026 - Ongoing 3.3 All
Adoption of a Cost Recovery
Policy (Subsidies) and Fee
Establishment Policy
Projected April
2026 3.3 N/A
Short-Term Vacation Rental
(STVR) Research and
Ordinance Amendments
Projected May
2026 4.7 PER
FY 2026/27 Mid-Cycle Budget
Update
Projected June
2026 3.1 All
Evaluate and develop reserve
policies and funding strategies
for facility capital maintenance,
Section 115 Trust (pension
and retiree healthcare), and IT
replacement
Projected June
2026 - Ongoing 3.6 CMO, GS
Reviewed and implemented
defined contribution plan
options (Plan 457b) and
401(a), to further diversify
investment options for staff
and ensure fiduciary duty is
met
Projected June
2026 3.6 CMO, HR
15 12
Supported the implementation
of Old Town Pride of Place
(POP) Grant Program and the
close-out process
Projected June
2026 4.3 CMO, PER, NS,
PW
Implement and enroll the City
in the use of their state travel
program and update travel
policy and procedures to
streamline the process
In Progress 3.3 N/A
Implement Tyler Content
Manager to support Tyler ERP
Pro (formerly known as Incode
10), Financial modules, and
employee self-service
functions
In Progress 8.3 N/A
Provide support to the City's
streetlighting, solid waste, and
storm drain assessment rate
studies
In Progress 3.6 PW, CMO
Implemented direct deposit
and electronic funds transfer
process for city vendors, to
provide timely payments.
Approximately 120 vendors
are now paid by EFT
In Progress 3.1 N/A
Streamline the accounts
receivable process by utilizing
journal entries to increase
efficiencies with cash
collections
In Progress 3.3 N/A
Update the citywide credit card
policy and workflow
procedures
In Progress 3.3 All
Continue supporting the
delivery of Project Connect,
San Jose Creek Multipurpose
Path, Cathedral Oaks Crib
Wall Repair, Goleta Train
Depot, Goleta Valley Library
ADA, Building, and Safety
Improvements, and San Jose
Creek Channel Fish Passage
Modification Projects
In Progress 5.1, 5.3, 5.4,
6.1 All
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Fiscal Year 2026-27 Projects/Programs
The Finance Department initiatives for FY 2026-27 are listed in Table 4 below in priority order. As a central support department, Finance balances internally driven priorities such as financial reporting, policy development, and system improvements with essential financial, analytical, and administrative support provided to other departments on citywide initiatives. Accordingly, priorities may shift throughout the fiscal year based on Council direction, regulatory deadlines, and other departments' project timelines.
Table 4: FY 2026-27 Projects/Programs
PROJECT/PROGRAM ESTIMATED
COMPLETION
STRATEGIC
GOAL #
SUPPORTING
DEPT(S )
1 Support delivery of the "Big Six"
CIP Projects (Project Connect,
San Jose Creek Bike Path,
Cathedral Oaks Crib Wall
Repair, Goleta Train Depot,
Goleta Valley Library, San Jose
Creek Capacity Improvement &
Fish Passage)
June 2027 -
Ongoing
5.1, 5.3, 5.4,
6.1 All
3 Complete the FY 2025/26 Audit
and Annual Comprehensive
Financial Report (ACFR) and
submit to the GFOA for award
consideration
December
2026 3.1 N/A
2 Implementation of new GASB
Statement No. 103: Financial
Reporting Model Improvements
and GASB Statement No. 104:
Disclosure of Certain Capital
Assets
November
2026 3.1 N/A
4 Prepare the Two-Year Budget
Plan for FY 2027/28 and FY
2028/29, including assisting
with updating the Two-Year
Strategic Plan process, and
submit to the GFOA for award
consideration
June 2027 3.1 All
5 Development of Finance
Operations for the Citywide
Continuity of Operations
(COOP) Plan
December
2026 7.1 NS
17 14
PROJECT/PROGRAM ESTIMATED
COMPLETION
STRATEGIC
GOAL #
SUPPORTING
DEPT(S )
6 Implement improvements to the
Business License program,
including updated application
processes, enhanced data
collection, and improved
customer service support to
local businesses
December
2026 -
Ongoing
4.1 CMO
7 Continue evaluation and
implementation of Tyler Content
Manager for electronic workflow
December
2026 -
Ongoing
8.3 All
8 Evaluate and implement
economic development funding
strategies, including a special
use tax policy and program to
maximize and recapture one-
time revenues from major
construction and development
projects
December
2026 3.2 CMO
9 Evaluate and prepare last and
final ROPS related to the
Successor Agency of the
Former RDA
January 2027 3.1 N/A
10 Develop and issue an RFP for
an updated Full Cost Allocation
Plan and Comprehensive User
Fee Study that includes
analysis of city permitting and
workflow process for
efficiencies
January 2027
- Ongoing 3.3 All
11 Begin strategizing and
preparation for contract
negotiations with SEIU
June 2027 N/A HR
12 Form steering committee and
issue RFP for comprehensive
budget software (Phase 1)
August 2027 -
Ongoing 3.1, 8.3 CMO
13 Provide support for the City’s
streetlighting, solid waste, and
storm drain assessment rate
studies
January 2027
- Ongoing 3.2 CMO, PW
14 Develop and implement
expenditure policy and
procedures to assist with cost
September
2026 3.3 CMO
18 15
PROJECT/PROGRAM ESTIMATED
COMPLETION
STRATEGIC
GOAL #
SUPPORTING
DEPT(S )
control associated with travel
and local food and beverages
15 Support the Housing Impact
Fee and Child Care Fee Update June 2027 4.7 PER
16 Update existing Donation and
Gift Policy, to be expanded to
include sponsorships and re-
titled as the “Donation,
Sponsorship, and Gift Policy”,
and develop procedures
September
2026 2.2, 3.3 CMO
17 Support the Library’s Capital
Campaign
December
2026 2.5 NS, CMO
18 Implement Tyler ERP Pro -
Contracts Module and Grants
Management Module
June 2027 8.3 N/A
19 Comprehensive review and
modernization of General and
Specialty Business License
Municipal Code, including
removal of outdated provisions
and alignment with current
practices
May 2027 8.3 CAO
20 Renegotiate or extend the
Sheriff contract expiring June
2027
March 2027 7.3 CMO
21 Evaluate and implement
requirements related to Website
Accessibility Update (New DOJ
Title II of the ADA regulations),
along with requirements with
financial reporting
April 2027 5.1 All
22 Develop and implement a
citywide Grants Management
Policy, including centralized
tracking and reimbursement
processes
February 2027 3.2, 3.3 All
23 Renegotiate the Animal
Services Contract expiring June
2027
March 2027 7.2 CAO, CMO
24 Issue RFPs for audit services
and actuarial services (OPEB)
for FY 2027/28 and beyond
June 2027 3.1 N/A
19 16
PROJECT/PROGRAM ESTIMATED
COMPLETION
STRATEGIC
GOAL #
SUPPORTING
DEPT(S )
25 Update and submit the City's
Investment Policy and Debt
Management Policy to the
California Municipal Treasurer's
Association for certification
August 2026 3.1 N/A
26 Implement position control and
position budgeting May 2027 3.3 HR
27 Collaboration with Library and
Parks & Recreation Division on
best practices for a Citywide
Cash Handling Policy for in-
person financial transactions
February 2027 3.3 NS, Library
28 Migrate Goleta Valley Library,
Buellton Library, and Solvang
Library to point of sale system
for improved service and
efficiency
November
2026 8.1 NS, Library
Long Range Projects/Program Contingent on Staff Capacity
The Finance Department’s potential long-range projects/programs (cannot begin until FY 2027-28) are listed in Table 5 below.
Table 5: Long-Range Projects/Programs Contingent on Staff Capacity
PROJECT/PROGRAM ESTIMATED
COMPLETION
29 Develop and implement a local financial, economic, and community indicators dashboard to improve data sharing and efficiencies when reporting on data
TBD
30 Pursue revenue enhancement options in collaboration with the City Manager's Office TBD
31 Evaluate the use of AI and robotic process automation (RPA) to assist with financial transaction processing and supplement staff as a tool to streamline operations
TBD
32 Implement SB 346 – Short-Term Rental Facilitator Act of 2025 into STVR ordinance TBD
33 Identify and implement improvements to City business license, specialty license, and citywide permitting processes to increase efficiency, ensure appropriate staffing levels, and enhance public responsiveness, in coordination with all departments and the City Manager's Office
TBD
20 17
34 Update and issue Banking RFP TBD
35 Evaluate and implement GASB 87 lease accounting software TBD 36 Phase 2 — Budget Software: Implement citywide budget software and formalize budget policy integrating the strategic plan, work programs, and operating and capital budgets
TBD
37 Centralize finance and payroll forms onto Tyler ERP Pro electronic workflow, and develop guidance and training
programs
TBD
38 Develop and implement Transient Occupancy Tax (TOT)
Audit Policy and Procedures and procure contracts for TOT auditing services, including pursuing back tax collection on STVR operators
TBD
21 ATTACHMENT 2
Finance Department Fiscal Year 2026-27 Annual Work Program Presentation
22 FY 2026-27 Annual
Work Program
Finance Department
City Council Meeting
April 7, 2026
Presentation by:
Luke B. Rioux, Finance Director
23 Purpose
Update Council on existing work commitments and
progr
ess
Review staffing and workload
Propose and consider potential new work efforts
Discuss and set Finance Department work priorities for Fiscal
Year 2026-27
April 7, 2026, City Council Meeting 2
24 Finance
Department
Structure
April 7, 2026, City Council Meeting 3
Finance
Director
Accounting
Manager
Accounting
Supervisor
Accounting
Specialist
(Payroll)
Accounting
Specialist (AR)
Accounting
Specialist (AP)
Accounting
Specialist
Accountant
Accountant
Budget Analyst
Management
Assistant
Senior Office
Specialist
Core Functions
Finance Administration
Accounting Services
Budget Management
Payroll
Treasury
Business Licenses and Permits
The picture can't be displayed.
Finance is primarily a support department citywide
25 FY 2025-26 Key Accomplishments
and Milestones
Sales tax cost recovery
of approximately $1
million
Closed out the $5.9
million federal SLFRF
grant (ARPA)
Completed FY 2024/25
ACFR and GFOA award
submission, including
Single Audit by statutory
deadline
Implemented Tyler ERP
Pro AP Automation
Implemented the Five-
Year Outlook and Budget
Priority Setting process
Evaluated and
developed reserve
policies and funding
strategies for capital
maintenance,
pension/OPEB and IT
Investment Program
enhancement –
incorporated corporate
securities to diversify
the citywide portfolio
Reviewed and
implemented defined
contribution plan
options (Plan 457b and
401a)
April 7, 2026, City Council Meeting 4
Partial list
26 Major Themes/Priorities FY 2026-27
April 7, 2026, City Council Meeting 5
Continued support of the delivery of “Big Six” CIP Projects Project Connect, San Jose Creek Multipurpose Path, Cathedral Oaks, Goleta Train Depot, Goleta Valley Library, and Fish Passage Modernization of Financial Systems and Process
Tyler ERP modules, budget software RFP, electronic workflows, and point of sale implementation Financial Policy Development and Strengthening Internal Controls Grants management, expenditure controls, cash handling, cost recovery, and reserve strategies Revenue Administration & Economic Development Funding Strategies Special use tax policy, assessment rate studies, Housing Impact Fee update, and business license improvements Renegotiation of Major Contracts
Sheriff, Animal Services, SEIU, audit services, and actuarial services 27 FY 2026-27 Projects
April 7, 2026, City Council Meeting 6
1. Support delivery of the "Big Six" CIP Projects
2. Complete the FY 2025/26 Audit and Annual Comprehensive Financial Report (ACFR) and submit to the GFOA for award consideration
3. Implementation of new GASB Statement No. 103: Financial Reporting Model Improvements and GASB Statement No. 104: Disclosure of Certain Capital Assets
4. Prepare the Two-Year Budget Plan for FY 2027/28 and FY 2028/29, including assisting with updating the Two-Year Strategic Plan process, and submit to the GFOA for award consideration
5. Development of Finance Operations for the Citywide Continuity of Operations (COOP) Plan
6. Implement improvements to the Business License program to support local businesses
7. Continue evaluation and implementation of Tyler Content Manager for electronic workflow
8. Evaluate and implement economic development funding strategies
9. Evaluate and prepare last and final ROPS related to the Successor Agency of the Former RDA
10. Develop and issue an RFP for an updated Full Cost Allocation Plan and Comprehensive User Fee Study 28 FY 2026-27 Projects
April 7, 2026, City Council Meeting 7
11. Begin strategizing and preparation for contract negotiations with SEIU
12. Form steering committee and issue RFP for comprehensive budget software (Phase 1)
13. Provide support for the City’s streetlighting, solid waste, and storm drain assessment rate studies
14. Develop and implement expenditure policy and procedures to assist with cost control associated with travel and local food and be
verages
15. Support the Housing Impact Fee and Child Care Fee Update
16. Update existing Donation and Gift Policy, to be expanded to include sponsorships and re-titled as the “Donation, Sponsorship, and Gift P
olicy”, and develop procedures
17. Support the Library’s Capital Campaign
18. Implement Tyler ERP Pro - Contracts Module and Grants Management Module
19. Comprehensive review and modernization of General and Specialty Business License Municipal Code, including removal of outdat
ed provisions and alignment with current practices
20. Renegotiate or extend the Sheriff contract expiring June 2027 29 FY 2026-27 Projects
April 7, 2026, City Council Meeting 8
21. Evaluate and implement requirements related to Website Accessibility Update (New DOJ Title II of the ADA regulations), along with requirements with financial reporting
22. Develop and implement a citywide Grants Management Policy, including centralized tracking and reimbursement processes
23. Renegotiate the Animal Services Contract expiring June 2027
24. Issue RFPs for audit services and actuarial services (OPEB) for FY 2027/28 and beyond
25. Update and submit the City's Investment Policy and Debt Management Policy to the California Municipal Treasurer's Association for certification
26. Implement position control and position budgeting
27. Collaboration with Library and Parks & Recreation Division on best practices for a Citywide Cash Handling Policy for in-person financial transactions
28. Migrate Goleta Valley Library, Buellton Library, and Solvang Library to point of sale system for improved service and efficiency
30 Long-Range Projects
29. Develop and implement a local financial, economic, and community indicators dashboard to improve data sharing and efficiencies when reporting on data
30. Pursue revenue enhancement options in collaboration with the City Manager's Office
31. Evaluate the use of AI and robotic process automation (RPA) to assist with financial transaction processing and supplement staff as a tool to streamline operations
32. Implement SB 346 – Short-Term Rental Facilitator Act of 2025 into STVR ordinance
33. Identify and implement improvements to City business license, specialty license, and citywide permitting processes to increase efficiency, ensure appropriate staffing levels, and enhance public responsiveness, in coordination with all departments and the City Manager's Office April 7, 2026, City Council Meeting 9
31 Long-Range Projects (Continued)
34. Update and issue Banking RFP
35. Evaluate and implement GASB 87 lease accounting software
36. Phase 2 — Budget Software: Implement citywide budget software and formalize budge t policy
, integrating the strategic plan, work programs, and operating and capital budgets
37. Centralize finance and payroll forms onto Tyler ERP Pro electronic workflow, and develop guidance and tra
ining programs
38. Develop and implement Transient Occupancy Tax (TOT) Audit Policy and Procedures and procur
e contracts for TOT auditing services, including pursuing back tax collection on STVR oper
ators
April 7, 2026, City Council Meeting 10
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