Goleta City Council
May 19, 2026

DRAFT
214

CITY OF GOLETA, CALIFORNIA

SALARY SCHEDULE AND CLASSIFICATION PLAN
FY 2025/26 AND FY 2026/27
Attachment 3 - Exhibit A
Adopted: 5/19/2026
Effective: 5/19/2026
SECTION 3: SCHEDULE OF HOURLY POSITION RATES
These are the hourly rates for Seasonal, Temporary, Part-Time Positions.

Position
Title
Entry
Hourly
Rate
Maximum
Hourly
Rate
Custodian, Community Center 20.40$ 24.40$ Event Monitor/Building Attendant, Community Center 17.20$ 22.75$ Library Page 17.20$ N/A
Department Aide 17.20$ 21.20$
Intern I 16.90$ N/A
Intern II 17.20$ 21.20$
Intern III 22.20$ N/A
Legal Intern I 22.20$ N/A
Legal Intern II 23.20$ 26.20$
Maintenance Assistant 16.90$ N/A

DRAFT
215
Attachment 3 - Exhibit B
FY 2025/26
Adopted
May 19, 2026
Program
Reallocation Reclass
Additions/
Deletions
FY 2026/27
Proposed
June 16, 2026
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 Analyst 1.000 1.000
Management Assistant 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 1.000 1.000
Deputy City Clerk 1.000 1.000
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
Community Relations Manager 1.000 1.000
Management Assistant 1.000 1.000
Management Assistant 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 - 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
General Services Director 1.000 1.000
Project Manager 1.000 1.000
Senior Management Analyst 1.000 1.000
Management Assistant 1.000 1.000
City Facilities and Fleet Management 2.000 2.000
Facilities Maintenance Technician 1.000 1.000
Facilities and Fleet Coordinator 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
Acc
ounting Supervisor 1.000 1.000
Accountant 1.000 1.000
Accountant 1.000 1.000
Budget Analyst 1.000 1.000
Management Assistant 1.000 1.000
Accounting Specialist 1.000 1.000
Accounting Specialist 1.000 1.000
Accounting Specialist 1.000 1.000
Accounting Specialist 1.000 1.000
Senior Office Specialist 1.000 1.000

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2026/27
Department/Program/Positions
Note: FTE counts summarized by majority time spent.

See below for detailed allocation
DRAFT
216
Attachment 3 - Exhibit B
FY 2025/26
Adopted
May 19, 2026
Program
Reallocation Reclass
Additions/
Deletions
FY 2026/27
Proposed
June 16, 2026

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2026/27
Department/Program/Positions
Note: FTE counts summarized by majority time spent.

See below for detailed allocation
Planning Environmental Review 19.500 19.500
Current Planning 10.500 10.500
Planning Manager 1.000 1.000
Supervising Planner 1.000 1.000
Supervising Planner 1.000 1.000
Senior Planner 1.000 1.000
Assistant/Associate Planner* 1.000 1.000
Assistant/Associate Planner* 1.000 1.000
Assistant/Associate Planner* 1.000 1.000
Code Compliance Officer 1.000 1.000
Code Compliance Officer 1.000 1.000
Planning Technician 1.000 1.000
Office Specialist 0.500 0.500
Advance Planning 4.000 4.000
Planning Manager 1.000 1.000
Supervising Planner 1.000 1.000
Senior 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
DRAFT
217
Attachment 3 - Exhibit B
FY 2025/26
Adopted
May 19, 2026
Program
Reallocation Reclass
Additions/
Deletions
FY 2026/27
Proposed
June 16, 2026

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2026/27
Department/Program/Positions
Note: FTE counts summarized by majority time spent.

See below for detailed allocation
Public Works 39.000 39.000
Public Works Administration 5.500 5.500
Public Works Director 1.000 1.000
Assistant Public Works Director 1.000 1.000
Public Works Business and Administration Manage 1.000 1.000 Management Analyst 1.000 1.000
Management Assistant 1.000 1.000
Administrative Assistant 0.500 0.500
Transportation and Development Engineering 6.000 6.000
Principal Civil Engineer / Engineering Manager 1.000 1.000 Project Manager 1.000 1.000
Public Works Inspector 1.000 1.000
Senior Engineering Technician 1.000 1.000
Senior Engineer 1.000 1.000
Assistant/Associate Engineer* 1.000 1.000
Parks and Open Spaces 9.000 9.000
Parks and Open Space Manager 1.000 1.000
Public Works Supervisor 1.000 1.000
Management Analyst 1.000 1.000
Administrative Assistant 1.000 1.000
Lead Maintenance Worker 1.000 1.000
Maintenance Worker II* 1.000 1.000
Maintenance Worker II* 1.000 1.000
Maintenance Worker I* 1.000 1.000
Maintenance Worker I* 1.000 1.000
Capital Improvement 7.000 7.000
Principal Civil Engineer / Engineering Manager 1.000 1.000 Principal Civil Engineer / Engineering Manager 1.000 1.000 Assistant/Associate Engineer* 1.000 1.000
Project Manager 1.000 1.000
Projec
t Manager 1.000 1.000
Project Manager 1.000 1.000
Senior Office Specialist 1.000 1.000
Street Maintenance 8.000 8.000
Street Maintenance Manager 1.000 1.000
Public Works Supervisor 1.000 1.000
Administrative Assistant 1.000 1.000
Lead Maintenance Worker 1.000 1.000
Maintenance Worker II* 1.000 1.000
Maintenance Worker II* 1.000 1.000
Maintenance Worker II* 1.000 1.000
Maintenance Worker I* 1.000 1.000
Environmental Services 3.500 3.500
Environmental Services Manager 1.000 1.000
Environmental Services Specialist 1.000 1.000
Project Manager 1.000 1.000
Administrative Assistant 0.500 0.500
DRAFT
218
Attachment 3 - Exhibit B
FY 2025/26
Adopted
May 19, 2026
Program
Reallocation Reclass
Additions/
Deletions
FY 2026/27
Proposed
June 16, 2026

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2026/27
Department/Program/Positions
Note: FTE counts summarized by majority time spent.

See below for detailed allocation
Neighborhood Services 28.125 28.125
Neighborhood Services Administration 4.500 4.500
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
Program Technician 0.500 0.500
Homelessness 1.000 1.000
Homelessness Services Coordinator 1.000 1.000
Parks and Recreation 2.000 2.000
Parks and Recreation Manager 1.000 1.000
Recreation Supervisor 1.000 1.000
Community Center 3.500 3.500
Recreation Supervisor 1.000 1.000
Program Technician 0.500 0.500
Maintenance Worker I* 1.000 1.000
Administrative Assistant 1.000 1.000
Library - Goleta 12.125 12.125
City Librarian (Library Director) 1.000 1.000
Supervising Librarian 1.000 1.000
Management Assistant 1.000 1.000
Librarian II/Children's Librarian 1.000 1.000
Library Technician 1.000 1.000
Library Technician 0.375 0.375
Library Technician 0.375 0.375
Library Technician 0.375 0.375
Library
Technician 0.375 0.375
Library Technician 0.375 0.375
Library Assistant 1.000 1.000
Library Assistant 1.000 1.000
Library Assistant 1.000 1.000
Library Assistant 0.375 0.375
Library Assistant 0.375 0.375
Library Assistant 0.375 0.375
Library Assistant 0.375 0.375
Library Assistant 0.375 0.375
Library Assistant 0.375 0.375
Library - Buellton 2.500 2.500
Supervising Library Technician 1.000 1.000
Library Technician 0.375 0.375
Library Technician 0.375 0.375
Library Assistant 0.375 0.375
Library Assistant 0.375 0.375
Library - Solvang 2.500 2.500
Supervising Library Technician 1.000 1.000
Library Technician 0.375 0.375
Library Technician 0.375 0.375
Library Technician 0.375 0.375
Library Technician 0.375 0.375
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 DRAFT
219
Attachment 3 - Exhibit B
FY 2025/26
Adopted
May 19, 2026
Program
Reallocation Reclass
Additions/
Deletions
FY 2026/27
Proposed
June 16, 2026
General Government 18.000 0.000 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 Analyst 1.000 1.000
Management Assistant 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 1.000 1.000
Deputy City Clerk 1.000 1.000
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
Community Relations Manager 1.000 1.000
Management Assistant 1.000 1.000
Management Assistant 1.000 1.000
Human Resources/Risk Management 4.000 0.000 4.000
Human Resources/Risk Manager 1.000 1.000
Human Resources Analyst 1.000 1.000
Human Resources Analyst 0.000 1.000 1.000
Human Resources Analyst/DEI Officer 1.000 -1.000 0.000
Human Resources Technician 1.000 1.000
General Services 7.000 7.000
General Services Administration 4.000 4.000
General Services Director 1.000 1.000
Project Manager 0.500 0.500
Senior Management Analyst 1.000 1.000
Management Analyst 0.500 0.500
Management Assistant 1.000 1.000
City Facilities 2.250 2.250
Project Manager 0.500 0.500
Facilities Maintenance Technician 1.000 1.000
Facilities and Fleet Coordinator 0.750 0.750
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
Budget Analyst 1.000 1.000
Accountant 1.000 1.000
Accountant 1.000 1.000
Management Assistant 1.000 1.000
Accounting Specialist 1.000 1.000
Accounting Specialist 1.000 1.000
Accounting Specialist 1.000 1.000
Accounting Specialist 1.000 1.000
Senior Office Specialist 1.000 1.000

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2026/27
Department/Program/Positions
(Note: FTE counts summarized by budgeted time spent.

DRAFT
220
Attachment 3 - Exhibit B
FY 2025/26
Adopted
May 19, 2026
Program
Reallocation Reclass
Additions/
Deletions
FY 2026/27
Proposed
June 16, 2026

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2026/27
Department/Program/Positions
(Note: FTE counts summarized by budgeted time spent.

Planning Environmental Review 19.500 19.500
Current Planning 10.500 10.500
Planning Manager 1.000 1.000
Supervising Planner 1.000 1.000
Supervising Planner 1.000 1.000
Senior Planner 1.000 1.000
Assistant/Associate Planner* 1.000 1.000
Assistant/Associate Planner* 1.000 1.000
Assistant/Associate Planner* 1.000 1.000
Code Compliance Officer 1.000 1.000
Code Compliance Officer 1.000 1.000
Planning Technician 1.000 1.000
Office Specialist 0.500 0.500
Advance Planning 4.000 4.000
Planning Manager 1.000 1.000
Supervising Planner 1.000 1.000
Senior 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
DRAFT
221
Attachment 3 - Exhibit B
FY 2025/26
Adopted
May 19, 2026
Program
Reallocation Reclass
Additions/
Deletions
FY 2026/27
Proposed
June 16, 2026

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2026/27
Department/Program/Positions
(Note: FTE counts summarized by budgeted time spent.

Public Works 39.000 39.000
Public Works Administration 5.500 5.500
Public Works Director 1.000 1.000
Assistant Public Works Director 1.000 1.000
Public Works Business and Administration Manage 1.000 1.000 Management Analyst 1.000 1.000
Management Assistant 1.000 1.000
Administrative Assistant 0.500 0.500
Transportation and Development Engineering 6.000 6.000
Principal Civil Engineer / Engineering Manager 1.000 1.000 Project Manager 1.000 1.000
Public Works Inspector 1.000 1.000
Senior Engineering Technician 1.000 1.000
Senior Engineer 1.000 1.000
Assistant/Associate Engineer* 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
Management Analyst 1.000 1.000
Administrative Assistant 1.000 1.000
Lead Maintenance Worker 1.000 1.000
Maintenance Worker II* 1.000 1.000
Maintenance Worker II* 1.000 1.000
Maintenance Worker I* 1.000 1.000
Maintenance Worker I* 1.000 1.000
Capital Improvement 6.750 6.750
Principal Civil Engineer / Engineering Manager 1.000 1.000 Principal Civil Engineer / Engineering Manager 1.000 1.000 Assistant/Associate Engineer* 1.000 1.000
Project Manager 0.750 0.750
Project Manager 1.000 1.000
Project Manager 1.000 1.000
Senior Office Specialist 1.000 1.000
Street Lighting 0.250 0.250
Project Manager 0.250 0.250
Street Maintenance 8.000 8.000
Street Maintenance Manager 1.000 1.000
Administrative Assistant 1.000 1.000
Public Works Supervisor 1.000 1.000
Lead Maintenance Worker 1.000 1.000
Maintenance Worker II* 1.000 1.000
Maintenance Worker II* 1.000 1.000
Maintenance Worker II* 1.000 1.000
Maintenance Worker I* 1.000 1.000
Environmental Services 3.500 3.500
Environmental Services Manager 1.000 1.000
Environmental Services Specialist 1.000 1.000
Project Manager 1.000 1.000
Administrative Assistant 0.500 0.500
DRAFT
222
Attachment 3 - Exhibit B
FY 2025/26
Adopted
May 19, 2026
Program
Reallocation Reclass
Additions/
Deletions
FY 2026/27
Proposed
June 16, 2026

SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2026/27
Department/Program/Positions
(Note: FTE counts summarized by budgeted time spent.

Neighborhood Services 28.125 28.125
Neighborhood Services Administration 4.100 4.100
Neighborhood Services Director 0.900 0.900
Emergency Services Coordinator 1.000 1.000
Senior Management Analyst 0.900 0.900
Management Assistant 0.800 0.800
Program Technician 0.500 0.500
Homelessness 1.000 1.000
Homelessness Services Coordinator 1.000 1.000
Parks and Recreation 2.400 2.400
Neighborhood Services Director 0.100 0.100
Parks and Recreation Manager 1.000 1.000
Senior Management Analyst 0.100 0.100
Recreation Supervisor 1.000 1.000
Management Assistant 0.200 0.200
Community Center 3.500 3.500
Recreation Supervisor 1.000 1.000
Program Technician 0.500 0.500
Maintenance Worker I* 1.000 1.000
Administrative Assistant 1.000 1.000
Library - Goleta 12.125 12.125
City Librarian (Library Director) 1.000 1.000
Supervising Librarian 1.000 1.000
Management Assistant 1.000 1.000
Librarian II/Children's Librarian 1.000 1.000
Library Technician 1.000 1.000
Library Technician 0.375 0.375
Library Technician 0.375 0.375
Library Technician 0.375 0.375
Library Technician 0.375 0.375
Library Technician 0.375 0.375
Library Assistant 1.000 1.000
Library Assistant 1.000 1.000
Library Assistant 1.000 1.000
Library Assistant 0.375 0.375
Library Assistant 0.375 0.375
Library Assistant 0.375 0.375
Library Assistant 0.375 0.375
Library Assistant 0.375 0.375
Library Assistant 0.375 0.375
Library - Buellton 2.500 2.500
Supervising Library Technician 1.000 1.000
Library Technician 0.375 0.375
Library Technician 0.375 0.375
Library Assistant 0.375 0.375
Library Assistant 0.375 0.375
Library - Solvang 2.500 2.500
Supervising Library Technician 1.000 1.000
Library Technician 0.375 0.375
Library Technician 0.375 0.375
Library Technician 0.375 0.375
Library Technician 0.375 0.375
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 DRAFT
223
Attachment 3 - Exhibit B
Department/Program/Positions
FY 2025/26
Adopted
May 19, 2026
Program
Reallocation Reclass
Additions/
Deletions
FY 2026/27
Proposed
June 16, 2026
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 4.000 4.000
5100-Administration 1.000 1.000
Intern III 1.000 1.000
5900-Solid Waste & Environmental 0.000 0.000
Intern II 0.000 0.000
5400-Parks and Open Spaces 1.000 1.000
Maintenance Assistant* 1.000 1.000
5800-Street Maintenance 1.000 1.000
Maintenance Assistant* 1.000 1.000
5500-CIP 1.000 1.000
Intern II 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 27.000 27.000
* Position funded via Budget savings
Note: Position count is displayed as 1.00 per position, not by the Full-Time Equivalent

SCHEDULE OF HOURLY POSITIONS AND INTERN ASSIGNMENTS
FISCAL YEAR 2026/27
DRAFT
224
Contractor
Executive
Leadership
Staff Position
Manager
Position
Vacant
Part Time
Updated May 2026
Public
City Council City Attorney
City Manager
Public Works
Director
Assistant City
Manager
Finance
Director
Police Services
Planning &
Environmental
Review Director
City of Goleta Organizational Chart
Executive Leadership
Fiscal Year 2026-27
Neighborhood
Services
Director
City Clerk
General
Services
Director
Assistant City
Attorney
Attachment 3 - Exhibit C
DRAFT
225
Contractor
Executive
Leadership
Staff Position
Manager
Position
Vacant
Part Time
Updated May 2026
City Attorney
Assistant City
Attorney
City of Goleta Organizational Chart
City Attorney’s Office
Fiscal Year 2026-27
Attachment 3 - Exhibit C
DRAFT
226
Contractor
Executive
Leadership
Staff Position
Manager
Position
Vacant
Part Time
Updated May 2026
City Manager
Management
AssistantAssistant City
Manager
City Clerk
Deputy City Clerk
Community Relations
Manager
Management
Assistant
Management
Assistant
Management
Analyst
Human Resources/
Risk Manager
Office Specialist
Human Resources
Analyst
Human Resources
Analyst
Assistant to the City
Manager
City of Goleta Organizational Chart
City Manager’s Office
Fiscal Year 2026-27
Human Resources
Technician
Senior Deputy City
Clerk
Deputy City Clerk
Deputy City Clerk
Attachment 3 - Exhibit C
DRAFT
227
Contractor
Executive
Leadership
Staff Position
Manager
Position
Vacant
Part Time
Updated May 2026
Public Works
Director
Parks & Open
Space (POS)
Manager
Management
Assistant
Environmental
Services (ES)
Manager
Street
Maintenance
Manager
Senior Engineering
Technician
Public Works
Supervisor
Maintenance
Worker I
Maintenance
Worker II
Maintenance
Worker I
Maintenance
Worker II
Maintenance
Worker II
Maintenance
Worker II
Administrative
Assistant – POS
Assistant Public
Works Director
Principal Civil Engineer
– Engineering
Manager CIP
Management
Analyst
Environmental
Services Specialist
Principal Civil Engineer
– Engineering
Manager Construction
Project Manager
Management
Analyst
Assistant/Associate
Engineer
Project Manager
Principal Civil Engineer –
Engineering Manager
Transportation Development
and Engineering
Senior Office
Specialist – CIP
Public Works
Inspector
Assistant/Associate
Engineer
City of Goleta Organizational Chart
Public Works Department
Fiscal Year 2026-27
Public Works
Supervisor
Administrative
Assistant - ES
Maintenance
Worker I
Administrative
Assistant
Maintenance
Worker I
Public Works
Works Business
Admin Manager
Project Manager
Lead Maintenance
Worker
Project Manager
Senior Engineer
Project Manager
Lead Maintenance
Worker
Hourly Hourly
Attachment 3 - Exhibit C
DRAFT
228
Contractor
Executive
Leadership
Staff Position
Manager
Position
Vacant
Part Time
Updated May 2026
Finance Director
Accountant
Management
Assistant
Senior Office
Specialist
Accountant
Accounting
Specialist
Budget Analyst
Accounting Manager
Accounting
Specialist
City of Goleta Organizational Chart
Finance Department
Fiscal Year 2026-27
Accounting
Supervisor
Accounting
Specialist
Accounting
Specialist
Attachment 3 - Exhibit C
DRAFT
229
Contractor
Executive
Leadership
Staff Position
Manager
Position
Vacant
Part Time
Updated May 2026
Planning &
Environmental
Review Director
Planning Manager
(Advance Planning)
Supervising Planner
Senior Planner
Sustainability
Manager
Management
Analyst
Management
Assistant
Planning Manager
(Current Planning)
Code Compliance
Officer
Supervising Planner
Assistant/Associate
PlannerPlanning Technician
Senior Planner
Assistant/Associate
Planner
Office SpecialistCode Compliance
Officer
Senior Housing
Analyst
Building Services
Assistant/Associate
Planner
Supervising Planner
City of Goleta Organizational Chart
Planning and Environmental Review Department
Fiscal Year 2026-27
Assistant Planner
Attachment 3 - Exhibit C
DRAFT
230
Contractor
Executive
Leadership
Staff Position
Manager
Position
Vacant
Part Time
Updated May 2026
General Services
Director
Facilities
Maintenance
Technician
Management
Analyst
City of Goleta Organizational Chart
General Services Department
Fiscal Year 2026-27
Senior Management
Analyst
(Purchasing)
Management Assistant
Maintenance
Worker I
(Community Center)
Facilities & Fleet
Coordinator
Project Manager
Attachment 3 - Exhibit C
DRAFT
231
Contractor
Executive
Leadership
Staff Position
Manager
Position
Vacant
Part Time
Updated May 2026
Neighborhood
Services Director
Parks & Recreation
Manager
Emergency Services
Coordinator
Sr. Management
Analyst
City Librarian
Management
Assistant Supervising Librarian
Management
Assistant
Buellton Library*
Solvang Library*
Program Technician Recreation Supervisor
City of Goleta Organizational Chart
Neighborhood Services Department
Fiscal Year 2026-27
*See separate chart
Administrative
Assistant
Hourly
Goleta Valley
Library*
Homelessness
Services
Coordinator
Program
Technician
Recreation
Supervisor
Attachment 3 - Exhibit C
DRAFT
232
Contractor
Executive
Leadership
Staff Position
Manager
Position
Vacant
Part Time
Updated May 2026
City Librarian
Library Technician
Library Assistant
Librarian II /
Children’s Librarian
Hourly Library Assistant
Supervising Librarian
- Goleta Valley
Library
Library Assistant
Library Technician
Library Technician
Library Technician
Library TechnicianLibrary Assistant
Library Technician
Library Assistant
Library Assistant
Library Assistant
(Bookvan)
Library Assistant
(Bookvan)
City of Goleta Organizational Chart
Library Department
Fiscal Year 2026-27
Library Assistant
Supervising Library
Technician -
Buellton
Library Technician
Library Technician
Library Assistant
Library Assistant
Supervising Library
Technician -
Solvang
Library Technician
Library Technician
Library Technician
Library Technician
Management
Assistant
Attachment 3 - Exhibit C
DRAFT
233
Contractor
Executive
Leadership
Staff Position
Manager
Position
Vacant
Part Time
Updated May 2026
City Librarian
Library Technician
Library AssistantLibrarian II/
Children’s Librarian
Hourly
Library Assistant
Supervising Librarian
Library Assistant
Library Technician
Library Assistant
Library Technician Library Technician
Library Assistant
Library AssistantLibrary Technician Library Assistant
Library Technician
Library Assistant
(Bookvan)
City of Goleta Organizational Chart
Goleta Valley Library
Fiscal Year 2026-27
Library Assistant
(Bookvan)
Attachment 3 - Exhibit C
DRAFT
234
Contractor
Executive
Leadership
Staff Position
Manager
Position
Vacant
Part Time
Updated May 2026
City Librarian
Supervising Library
Technician
City of Goleta Organizational Chart
Buellton Library
Fiscal Year 2026-27 Library TechnicianLibrary Technician Library Assistant Library Assistant Attachment 3 - Exhibit C
DRAFT
235
Contractor
Executive
Leadership
Staff Position
Manager
Position
Vacant
Part Time
Updated May 2026
City Librarian
Supervising Library
Technician
City of Goleta Organizational Chart
Solvang Library
Fiscal Year 2026-27 Library Technician Library TechnicianLibrary Technician Library Technician Attachment 3 - Exhibit C
DRAFT
236
ATTACHMENT 4

Five-Year Forecast and FY 2026/27 Budget Priority Setting Staff Report, Dated February 3, 2026
237
Agenda Item C.2

CPMS DISCUSSION/ACTION ITEM
Meeting Date: February 3, 2026

TO: Mayor and Councilmembers

SUBMITTED BY: Luke B. Rioux, Finance Director

SUBJECT: Five-Year Forecast and FY 2026 -27 Budget Priority Setting Workshop

RECOMMENDATION:

A. Receive and file the Preliminary Five -Year Forecast for Fiscal Years 2026-27 through 2030-31; and

B. Review funding priorities for Fiscal Year 2026-27, and provide direction if any

BACKGROUND:

On May 6, 2025, the City adopted its Two-Year Strategic Plan for Fiscal Years (FY) 2025- 26 and 2026-27. The Strategic Plan serves as a guiding policy resource that outlines the City’s priorities, goals , and initiatives, providing a roadmap for future decision making, resource allocations, and program development. The Plan is linked to the City’s budget process and informs the annual work programs for each department, ensuring that financial resources and operational effo rts align with City Council priorities. The Plan is driven by the City’s Vision Statement which articulates the community’s key attributes and values, setting the foundation for policy development and strategic planning. Covering a two-year period, the Pla n runs concurrently with the City’s Two -Year Budget Plan to ensure ongoing alignment between financial planning, operational priorities and long-term strategic goals.

On June 17, 2025, the City adopted its Two-Year Budget Plan for FY 2025-26 and 2026-

27. As the City approaches the second year of this plan, the City engages in a “Mid-Cycle Budget Review ”. The Mid -Cycle Review is designed to be a “true -up” rather than a comprehensive overhaul. Its purpose is to adjust the budget based on actual performance, evolving city needs, alignment with the Strategic Plan , adjustments made to Council priorities and updated annual work programs.

To support this process effectively, staff determined it was strategic to commence the planning process earlier with an upd ated Preliminary Five-Year Forecast. This forecast provides context for the upcoming budget development year, recaps recent major 1 238
Meeting Date: February 3, 2026

commitments that impact the City’s limited financial resources and staff workloads, along with informing the City Council’s upcoming deliberations on work program priorities. This report identifies key areas requiring attention in the Mid-Cycle Budget and seeks Council feedback on funding priorities
DISCUSSION:

Mid-Cycle Budget Focus and Priorities
The primary objective for the upcoming Mid -Cycle Budget development is to maintain "status quo" budgets for departments to the extent possible, while adjusting for known non-discretionary cost increases. These include the Sheriff’s contract, salaries and benefits, insurance costs, and agreements.

In addition to these baseline costs, this report provides a recap of priority items that were either temporarily adjusted or are now coming online, or anticipated in the near future , and will be further refined during the budget developmen t process. This includes operations and maintenance for the Goleta Train Depot and the Splash Pad, funding the “Big Six” capital projects, and the Heritage Ridge Park Project and related obligations.

Economic Outlook
U.S. Economy: Moderating Growth and Lingering Uncertainty National economic forecasts indicate that the U.S. economy is transitioning into a period of moderating growth, with conditions expected to soften through early 2026 before stabilizing later in the year. According to the December 202 5 UCLA Anderson Forecast, overall economic activity continues to demonstrate resilience, but growth is increasingly uneven across sectors, with strength concentrated in high -productivity industries while interest-sensitive sectors face ongoing headwinds.

Inflation has declined substantially from its 2022 peak but is expected to remain above long-term targets, reflecting persistent services -related cost pressures and tariff -related price effects. As a result, borrowing costs are anticipated to remain elevat ed relative to pre-pandemic levels, which is expected to continue constraining capital investment and interest-sensitive economic activity. Labor market conditions remain relatively strong, though job growth has slowed and is expected to moderate further over the near term.

On balance, national forecasts do not anticipate an immediate recession but instead point to an economic environment characterized by slower growth, sustained cost pressures, and elevated uncertainty. For the City of Goleta, these conditions may contribute to continued pressure on construction and labor costs, moderate growth in economically sensitive revenues such as sales tax and Transient Occupancy Tax, and higher financing costs for capital improvement projects. Accordingly, the City continues to emphasize conservative revenue assumptions, disciplined expenditure management, and long -term financial planning to maintain fiscal stability in a changing economic environment. 2 239
Meeting Date: February 3, 2026

State of California: Structural Deficits and Future Grant Risk

The State’s fiscal outlook remains a key risk factor. On November 19, the Legislative Analyst’s Office (LAO) projected an $18 billion shortfall for FY 2026 –27. In contrast, the Governor’s January budget proposal projects a narrower $2.9 billion gap, balanced largely by deferrals rather than structural fixes. Regardless of the exact figure, the State faces chronic structural deficits projected to range from $15 billion to $25 billion annually through FY 2028–29. For Goleta, this emphasizes the need for caution regarding future state grants and the potential for cost shifts to local government.

Local Economy

Property tax revenues continue to provide a strong and reliable foundation for the City’s finances. For tax year 2025 –26, Goleta’s taxable assessed value increased to approximately $10.2 billion, representing 4.3 percent year -over-year growth, driven by new construction, ownership changes, and the annual Proposition 13 inflationary adjustment. While higher interest rates have slowed real esta te transaction activity, assessed values remain elevated, contributing to ongoing revenue stability.

Sales tax revenues have moderated following the volatility experienced in prior years and have largely returned to a pattern of modest and uneven growth. Business-to-business and construction-related sectors have demonstrated relative strength, while consumer - oriented categories reflect more cautious spending behavior. Compared to broader countywide trends, Goleta’s sales tax performance has remained relati vely resilient, supported by a diversified local tax base.

Transient Occupancy Tax (TOT) revenues remain elevated, supported by strong average daily room rates and steady visitor demand. However, growth has begun to level off as travel patterns normalize and broader economic uncertainty affects discretionary spending. As a result, TOT revenues are expected to remain relatively flat in the near term and continue to be sensitive to regional and national economic conditions.

Beginning in FY 2024–25, the City received the first full fiscal year of revenues from the voter-approved 1 percent transaction and use tax, representing a significant structural enhancement to the City’s revenue base. This locally controlled revenue source reduces reliance on more economically sensitive revenues and strengthens the City’s capacity to address deferred maintenance, fund priority capital improvement projects, and maintain service levels over time.

Labor market conditions remain relatively strong. According to data from the California Employment Development Department, Goleta’s unemployment rate for December 2025 was 2.8 percent, compared to 4. 9 percent for Santa Barbara County and 5.5 percent statewide. While job growth has moderated, low unemployment continues to contribute to upward pressure on wages and contracted service costs.

3 240
Meeting Date: February 3, 2026

High housing costs and broader cost -of-living pressures continue to influence local economic conditions. Elevated home prices and rental costs contribute to workforce challenges, including employee turnover and recruitment difficulties for local businesses and public agencies. These pressures can increase wage demands, affect business operating costs, and limit the availability of workers across key sectors of the local economy.

Commercial real es tate conditions in Goleta remain generally stable, with office and industrial vacancy rates below many regional benchmarks and continued demand for specialized office, research, and flex space. Retail leasing activity continues but is increasingly focused on smaller -format and service -oriented tenants. From a fiscal perspective, property tax revenues are largely insulated in the near term due to Proposition 13 protections, though prolonged softness in certain commercial segments could affect long-term valuation growth and development activity.

At the same time, local cost pressures remain elevated. Labor, contracted services, and construction-related costs continue to exceed pre -pandemic levels, affecting both operating budgets and capital programs.

City’s General Fund – Five-Year Forecast Update (Preliminary)

The General Fund Five -Year Forecast serves as a critical long -term planning tool designed to assess the City's financial sustainability and align future resources with the goals of the Strategic Plan. Developed in accordance with Government Finance Officers Association (GFOA) best practices, this forecast functions as a fiscal management tool to identify revenue and expenditure trends that may have an immediate or long -term influence on government policies, strategic goals, or community services.

The primary goal of this forecast is to allow the City to make informed operational decisions by anticipating future financial conditions rather than reacting to them. The forecast is built using historical data, known cost drivers, and adjustments for one -time expenditures. These preliminary projections utilize a "Base Case" scenario, assuming status quo service levels and moderate economic growth, to provide a realistic view of the financial landscape without relying on speculative modeling

The following section is a high-level summary of the updated preliminary five -year forecast, which will be discussed in more detail at the meeting.

Methodology and “Base Case” Approach:

To ensure prudent planning, staff evaluated three economic scenarios: Optimistic (High Growth), Pessimistic (Recessionary), and a Base Case. The projections in this forecast utilize the "Base Case," which assumes moderate growth consistent with current real - world data and anticipated trends. This is a preliminary forecast and will be further refined through the budget development process.

4 241
Meeting Date: February 3, 2026

Key Forecast Findings:

• Revenues: Projected to grow modestly, supported by Transaction and Use Tax (Measure B) and stable Property Taxes.
• Expenditures: Non-discretionary costs are rising faster than revenues. • Structural Challenge: Based on current assumptions, the forecast indicates that expenditures are likely to exceed revenues beginning in FY 2028-29.

A detailed presentation and discussion of the forecast numbers and charts will be provided at the workshop and is included in Attachment 1 for reference. Below is a high-level summary of the preliminary five-year forecast.

Revenues:

Revenue projections were made conservatively and developed in conjunction with tax consultants, analyzing historical actuals and working with departments on activity levels of user fees and charges. No new revenue sources, significant revenue losses , or unforeseen economic disruptions are assumed in this forecast . Below is a snapshot summarizing the General Fund revenue forecast through FY 2030-31.

Figure 1 – General Fund Revenues

A more in-depth discussion on the City’s major revenue sources and assumptions will be discussed at the workshop, including property tax, sales tax, transaction and use tax, and transient occupancy tax.

Expenditures:

Expenditure projections in the forecast period have been adjusted for one-time expenditures.

Salary and benefit growth includes an estimated CalPERS impact and growth increases of 3% to 4%. Operating and maintenance assumes a year-over-year growth rate of 2% - 5%. 5 242
Meeting Date: February 3, 2026

The forecast assumes status quo service levels and no changes to staffing levels. Unfunded priorities and programs, including the backlog of deferred maintenance, are not factored into the model. The chart below summarizes the General Fund expenditure forecast through FY 2030-31.

Figure 2 – General Fund Expenditures

A more in -depth discussion on expenditures and assumptions will be discussed at the workshop.

General Fund – Revenue and Expenditures:

The following chart illustrates projected revenues against expenditures. Based on current assumptions, expenditures are expected to exceed revenues by FY 2028-29, resulting in a deficit. Numbers will change and be further refine d as we go through the budget development process.

Figure 3 – General Fund Revenue and Expenditures

6 243
Meeting Date: February 3, 2026

General Fund – Fund Balance and Reserves

The figure below summarizes the estimated Fund Balance through FY 2030-31. Actual numbers will change, as they are derived from the projected “budgetary” fund balance for the current FY 2025-26.

Figure 4 – General Fund – Fund Balance and Reserves

A more in-depth discussion on the City’s fund balance and reserves will be discussed at the workshop.

Major Financial Commitments, Priorities, and Budget Balance Strategies

At the workshop, staff will provide a detailed presentation on specific funding strategies to address the funding ga ps and structural challenges identified in the forecast and discussed during the Two -Year Budget Plan back in June. Staff will seek Council consensus and direction on the following key items during the presentation:

 Confirmation to focus limited one -time resources first on the “Big Six” Capital Projects, and feedback on identified FY 2026-27 funding priority areas.  Housing-In-Lieu Fund: Direction regarding the staff recommendation to continue the temporary deferral o f the $250,000 General Fund contribution for one additional year.

Further discussion of these items and budget-balancing strategies will be detailed during the workshop.

Mid-Cycle Budget Development Timeline - Next Steps and Key Dates

7 244
Meeting Date: February 3, 2026

The Mid-Cycle update provides for realignment between the City Council’s priorities and the department’s annual work programs and informs the preparation of the updated FY 2026-27 budget. Staff will integrate the City Council’s consensus feedback from the workshop into the upcoming department’s annual work programs and budget planning discussions, and will be subject to further refinement as we move through the budget development process.

Below is a draft schedule of upcoming key dates from the City’s budget calendar, allowing for additional public input and City Council direction on priorities and funding . Kicking off first will be the City Manager’s Office scheduled on February 17, 2026.

Key Dates Topic Description
Feb 17
March 3 & 17
April 7
May 5
Annual Work Program Workshops Staff will present detailed work programs, aligning
with the strategic plan,
and receive feedback
May 19 Operating and Capital Improvement
Program Budget Workshop
Review of the operating
budget, major capital
projects, and funding
assessment
June 17 Final Adoption of Mid-Cycle Budget City Council formally adopts the FY 2026-27
Budget

FISCAL IMPACTS:

This item is to facilitate discussion and receive feedback on the Preliminary General Fund Five-Year Forecast and funding priorities. The Five-Year Forecast identifies a structural shift where expenditures are projected to exceed revenues by FY 2028-29. The direction and feedback provided by City Council directly guide the allocation of resources in the Proposed FY 2026-27 Mid-Cycle Budget.

ALTERNATIVES:

The City Council can direct staff to bring this item back for further discussion or request additional financial modeling scenarios.

LEGAL REVIEW BY: Isaac Rosen, City Attorney

APPROVED BY: Robert Nisbet, City Manager

ATTACHMENTS:

1. Presentation
8 245
ATTACHMENT 1
Presentation
9 246
Five-Year Forecast and FY
2026-27 Budget Priority
Setting Workshop
February 3, 2026
Presentation by:

Luke B. Rioux, Finance Director
10 247
Agenda
 Budget Process, Timeline and Purpose of the Forecast
 Financial Outlook
 General Fund 5-year Financial Forecast (Preliminary)
 Fiscal Issues and Funding Priorities
 Budget Strategies
 Council Feedback
February 3, 2026, City Council Meeting 2
11 248
Budget Overview & Process
February 3, 2026, City Council Meeting 3
Strategic Context
 Strategic Plan: Adopted May 6, 2025 (Foundation for priorities)  Two-Year Budget Plan: Adopted June 17, 2025 (Current baseline) The Mid-Cycle Update (FY 26-27)
 Purpose: A "Right-size" and "True-up" of the original plan.  Scope: Not a major overhaul unless Council priorities or financial conditions shift significantly.  Process: Updating the original budget now; will incorporate feedback from upcoming workshops.

Alignment & Next Steps
 Goal: Ensure the spending plan supports the Strategic Plan & Annual Work Program.  Upcoming Workshops: Feb 17, March 3, March 17, April 7, May 5. 12 249
4 Budget Development Timeline
Annual Work Program
Workshops (CMO-Gen Gov) &
Review Draft DIF Nexus Study
Feb 17
Annual Work Program
Workshops (Fin & PER)
March 3
Annual Work Program
Workshops (GS)
March 17
Annual Work Program Workshop
(NS)
April 7
Public Hearing - Annual User
Fee Update
& DIF Rates
April 21
Annual Work Program Workshop
(PW)
May 5
Budget Workshop – Operating &
CIP
May 19
Public Hearing – Budget Adoption
June 16
February 3, 2026, City Council Meeting
Dates subject to change
13 250
Purpose of the Forecast
February 3, 2026, City Council Meeting 5
 Financial forecast is not a budget and is a long-term planning tool that provides a multi-year perspective on our financial health
 Provides context for upcoming Annual Work Program discussions and development of the FY 2026-27 budget  Identifies key areas that will need attention when preparing the FY 2026-27 budget  Primary focus is on the General Fund
 Forecast and assumptions will be refined as we move through the budget process 14 251
Budget Principles
February 3, 2026, City Council Meeting 6

1. Structural Balance
• Match Ongoing to Ongoing: Align ongoing revenues with ongoing expenditures to ensure long-term stability
.
• The "One-Time" Rule: Use one-time revenues only for one-time costs (capital projects, reserves, debt pay-down) and
never for ongoing operations.

2. Fiscal Prudence & Resiliency
• Conservative Assumptions: Base revenue forecasts on conservative estimates to minimize the risk of shortfalls.
• Maintain a Buffer: Ensure ongoing expenditures do not exceed ongoing revenues, with any mid-year needs
funded through trade-offs rather than reserves.
• Protect Reserves: Maintain General Fund reserves at or above the Council-adopted policy level.

3. Resource Optimization
• Maximize Restricted Funds: Prioritize the use of Special Revenue Funds (grants, restricted tax
es) before utilizing discretionary General Fund dollars. 15 252
Forecast Baseline & Strategic
Alignment
February 3, 2026, City Council Meeting 7
 Foundation: Forecast builds upon the FY 25-26 & 26-27 figures adopted in the Two-Year Budget (June 2025).  Strategic Consistency: Assumes continued funding for Council priorities established in the Strategic Plan and adopted
work programs.
 Scenario Methodology: Staff evaluated three economic models: Optimistic (High Growth), Pessimistic (Slowing Economy), and Base
Case. This forecast utilizes the “Base Case” (moderate growth), reflecting the current outlook based on real-world data (inflation, tax trends)
16 253
Financial Outlook
February 3, 2026, City Council Meeting 8
 Balanced Budget in the Near Term with Long-Term Fiscal Challenges
 For the next year, service levels are expected to remain largely status quo, with the exception of Train Depot Operations and Splash Pad  Ongoing revenues MAY be sufficient to cover ongoing expenditures, but will remain challenged to address deferred maintenance or increase service levels, or unanticipated contract cost increases
 One-time needs met with one-time funds, preserving fiscal discipline  The city is expected to meet reserve targets and compliance requirements  Economic Uncertainties
 Challenging economic conditions for everyone (some
more than others)
 Continued unpredictable shifts in federal policy and
funding,
 Increased risk of economic slowdown or recession
 Key revenues remain sensitive to consumer behavior -
sales tax and transient occupancy tax (TOT)
Fiscally stable today, but constrained going forward, as future enhancements will require tradeoffs or new revenue streams 17 254
Economic Outlook –
California Construction Cost Index
February 3, 2026, City Council Meeting 9
 Up 62% in the past 10 years
 Up 48% since 2019 (pre-pandemic)
 Up 2% compared to last year
 Drivers of increased construction costs:
 Increased labor costs (labor shortages, high cost of
living, smaller market)
 Material c
ost increases (supply chain issues and
inflation)
 R
egulatory costs
 Increased demand
 Will remain an ongoing challenge for City budget
Source: Department of General Services – California Construction Cost Index (CCCI), 2025, January to January Change Information graphed by the Finance Department, January 2025 The California Construction Cost Index (CCCI) is developed based upon Building Cost Index (BCI) cost indices average for San Francisco and Los Angeles ONLY as produced by Engineering News Record (ENR) and reported in the second issue each month. 5000
6000
7000
8000
9000
10000
11000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025

COST INDEX
10-Year New Construction Inflation
18 255
General Fund Revenues
February 3, 2026, City Council Meeting 10
$37.6M $38.4M
$45.6M
$54.8M $51.4M $53.5M $54.8M $56.3M $57.8M $59.4M
-8.3% 2.0%

18.9% 20.1%
-6.2% 4.1% 2.4% 2.7% 2.7% 2.7%
-20%
0%
20%
40%
60%
80%
100%
$0M
$10M
$20M
$30M
$40M
$50M
$60M
$70M
FY 21/22
Actual
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Current
Budget
FY 26/27
Forecast
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Total General Fund Revenues % Change from Prior Year
19 256
Property Tax
February 3, 2026, City Council Meeting 11
$8.7M $9.3M $9.7M $10.1M $10.3M $10.6M $11.0M $11.3M $11.7M $12.0M

5.1%

7.8%

3.9% 4.5% 5.1%

3.0% 3.3% 3.3% 3.3% 3.0%
0%
4%
8%
12%
16%
20%
$0M
$2M
$4M
$6M
$8M
$10M
$12M
$14M
FY 21/22
Actual
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Current
Budget
FY 26/27
Forecast
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Total Property Tax % Change from Prior Year
20 257
Sales Tax
February 3, 2026, City Council Meeting 12
$8.6M $8.7M $8.7M $9.0M $8.8M $9.1M $9.3M $9.6M $9.9M $10.2M

13.0%

1.8%
-0.8%

3.8%
-1.9%

3.5% 2.3% 3.0% 3.0% 3.0%
-10%
-5%
0%
5%
10%
15%
20%
25%
30%
$0M
$2M
$4M
$6M
$8M
$10M
$12M
FY 21/22
Actual
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Current
Budget
FY 26/27
Forecast
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Total Sales Tax Revenues % Change from Prior Year
21 258
Transaction and Use Tax
February 3, 2026, City Council Meeting 13
$5.1M
$12.3M $11.3M $12.3M $12.6M $13.0M $13.4M $13.8M

0.0%
143.1%
-8.3% 8.8% 2.4% 2.9% 3.0% 3.0%
-10%
60%
130%
200%
270%
$0M
$3M
$6M
$9M
$12M
$15M
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Current
Budget
FY 26/27
Forecast
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Total Transaction and Use Tax % Change from Prior Year
22 259
Transient Occupancy Tax
February 3, 2026, City Council Meeting 14
$14.2M $14.1M $13.8M $14.1M $14.5M $14.9M $15.3M $15.7M

2.5%
-0.9% -2.2%

2.5% 2.5% 2.6% 2.7% 2.7%
-5%
0%
5%
10%
15%
20%
$0M
$3M
$6M
$9M
$12M
$15M
$18M
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Current
Budget
FY 26/27
Forecast
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Total Transient Occupancy Tax % Change from Prior Year
23 260
General Fund Expenditures
February 3, 2026, City Council Meeting 15
$31.1M
$38.3M $40.4M $43.4M
$51.2M $53.2M $54.7M $56.5M $57.9M $59.8M

22.2% 22.8%

5.5% 7.5%

18.0%

4.0% 2.8% 3.3% 2.4% 3.3%
0%
20%
40%
60%
80%
100%
$0M
$10M
$20M
$30M
$40M
$50M
$60M
$70M
FY 21/22
Actual
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Current
Budget
FY 26/27
Forecast
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Total General Fund Expenditures % Change from Prior Year 24 261
February 3, 2026, City Council Meeting 16
General Fund – Five Year Forecast
General Fund – Five Year Forecast
$53.5
$54.8
$56.3 $57.8
$59.4
$53.2
$54.7
$56.5
$57.9
$59.8
$50M
$53M
$56M
$59M
$62M
FY 26/27
Forecast
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Revenues Expenditures
 Expenditures anticipated to exceed
Revenues in FY 2028/29
 Any program expansions must
have offsetting reductions or a
new revenue source
25 262
February 3, 2026, City Council Meeting 17
General Fund – Fund Balance
and Reserves
$15.1M $15.7M $16.1M $16.5M $16.9M $17.3M
$11.3M $11.0M $10.6M $9.9M $9.4M $8.7M
$26.4 M $26.6 M $26.7 M $26.4 M $26.3 M $25.9 M
$0M
$5M
$10M
$15M
$20M
$25M
$30M
FY 25/26
Current Budget
FY 26/27
Forecast
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Other Reserves and One-Time Fund Balance
Contingency Reserve
 All reserves are one-time funds
 $7.1 million set aside in One-Time Fund
Balance for Priority “Big Six” CIP and
Shelby
 Unassigned fund balance projected to
enter negative territory by FY 2028-29
26 263
Priority CIP Projects (“The Big Six”)
18February 3, 2026, City Council Meeting
Project
Number Project Total Project Cost Est. Unfunded Project Phase Funding Strategy 9002 /
9033 Project Connect $107.8 million $0 Construction
9079 Goleta Train Depot $32 million $0 Construction
9130
Goleta Valley Library
Building, Safety, and
ADA Improvement
Project
$7.5 million $457,300 Construction
Pay-go from General
Fund, Library Special
Funds, and eligible DIFs
9006 San Jose Creek
Multipurpose Path
$48.6 million $0 Construction
9053 Cathedral Oaks Crib
Wall Repair $19 million
$0 Final Design
9117
San Jose Creek Fish
Passage Modification
Project
$7.3 million $5.7 million Final Design
Pending grant of $3.75
million. Pay-go from
General Fund and
interfund borrowing
Total $222.8 million
$6.1 million
Project cost information from June 16, 2025, Two-Year Budget 27 264
Potential Unknowns and Fiscal Issues
Under Review
February 3, 2026, City Council Meeting 19
Fiscal Issues Under Review:
 Other Major Special Revenue Funds that support ongoing operations (Library, GCC, Pavement)
 Future Sheriff Contract costs, pending DSSU
 Future Animal Services Contract
 Future Labor Negotiations & Employee Retention
 Impacts of Deferred Maintenance
 Long-Term O&M for New Infrastructure
Potential Unknowns (Risks and Challenges):
 Elevated Economic Uncertainty
 State Budget and unfunded mandates
 Federal Policy and administrative changes
 Litigation impacts, other unforeseen costs
 Regional Event Impacts (World Cup & Olympics)
 Development impacts outside City limits
 Staff and consultant capacity
28 265
Major Financial Commitments since FY
2025-26
February 3, 2026, City Council Meeting 20
 Public Safety: Sheriff contract costs – annual increase by $700k to $800k  Lease Revenue Bonds (General Fund): - $1.1 million
 Sales Tax Revenue Bonds (Measure A): - $1.4 million
29 266
FY 2026-27 Funding Priority Areas
February 3, 2026, City Council Meeting 21
 Other
 Decision Point: Restore the Temporary Deferment of $250,000 from the General Fund to the Housing-In-Lieu Fund
New Facilities
 Goleta Train Depot – Operations and Maintenance
 Splash Pad Operations and Maintenance
 Heritage Ridge Park Project (CIP) and Future Maintenance Maintain Infrastructure:
 “Big 6” Capital Projects (One-time)
 Pavement Maintenance & Concrete Program
 Tree Maintenance
Ensure Financial Stability and Strengthen Infrastructure:
 Funding the Facilities Capital and Building Maintenance Reserve (under review)
 Funding Pension and Other Postemployment Benefits (OPEB) Liability (under review)
30 267
Budget Balancing Strategies
February 3, 2026, City Council Meeting 22
Short-Term Solutions
• DIF Nexus Study Update (In process)
• Updated Cost Allocation Plan and Comprehensive User Fee Study (FY 2026-27 Work Program) • Tax Audits – Franchise fees, TOT, cannabis, and pursue back tax on STR operators (In process and in FY 2026-27 Work Program)
• Expenditure Reductions (temporary General Fund contribution to Housing-In Lieu Fund, and existing deferred maintenance)
Mid-Term/Long-Term Solutions
• Invest in Economic Development efforts (In process and funding strategy under review) • Fee study update on Solid Waste Fees, Street Lighting, and Stormwater(In process) • Evaluate potential revenue enhancement options to the General Fund • Evaluate special financing districts
Note: Major grants are consistently pursued. Further updates will be provided at the upcoming Operating and CIP Budget Workshop in May. 31 268
Budget Strategies - Reserves
February 3, 2026, City Council Meeting 23
 Reserve Categories Being Reviewed:
 Public Facilities/Building Maintenance Reserves
 IT Reserves
 Capital Improvement Program Funding
 Funding policy for Section 115 Trust (pension and retiree healthcare costs)  Contingency Reserve
 Should there be a significant
economic downturn, cost reduction
strategies are identified and
available if needed—not
recommending any significant cost
reduction strategies
32 269
Key Takeaways
February 3, 2026, City Council Meeting 24
 Resources are Constrained: General Fund spending cannot outpace revenue, and staff capacity is limited.  Capital Focus: Priority is strictly completing the "Big 6" projects.  Asset Stewardship: Must start funding reserves for maintenance & liabilities now. To be discussed further at the Budget Workshop.
 Zero-Sum Rule: Any new projects, programs, or service level increases require an offsetting reduction.  The Bottom Line: Without permanent reductions or revenue enhancements, maintaining current service levels will be challenged by FY 2028-29 .
33 270
25 Council Feedback
 Department’s Annual Work Programs are currently under development  Annual Work Program Workshop to kick off February 17, 2026 with the City Manager’s Office To create capacity for new
priorities or increase funding
levels in current priorities,
are there specific Operating
or Capital items Council is
willing to reduce or defer?

1.Which specific Work
Program items should be
prioritized for the upcoming
workshops?

1.Does Council support the
continued deferral of the
Housing-In-Lieu contribution
for one more year, or should
staff evaluate tradeoffs?

1.Does Council support the
staff recommendation on
overall funding priorities for
the FY 2026-27 Mid-Cycle
Update?

1.Are there any other
revenue enhancements or
financial concerns Council
would like flagged for
further evaluation?
February 3, 2026, City Council Meeting
Goal: Guiding questions for budget development. Staff seeks consensus tonight on Items #3 & #4.

Direction Needed:

Direction Needed:
34 271
Recommendations
February 3, 2026, City Council Meeting 26
A. Receive and file the Preliminary Five-Year Forecast for Fiscal Years 2026-27 through 2030-31; and
B. Review funding priorities for Fiscal Year 2026-27, and provide direction if any 35 272
ATTACHMENT 5

Facilities Capital and Building Maintenance Reserve Policy Framework 273

MEMORANDUM
DATE: December 9, 2025
TO: Finance and Audit Standing Committee
FROM: Luke Rioux, Finance Director
Matthew R. Fore, General Services Director
SUBJECT: Facilities Capital and Building Maintenance Reserve Policy Framework BACKGROUND:

The purpose of this item is to provide the Finance and Audit Standing Committee with an update on the Facilities Capital and Building Maintenance Reserve Policy that was discussed during the Committee’s March 10, 2025, meeting. At that meeting, staff provided an overview of all the City’s reserve categories and noted that a formalized funding policy for the Facilities Capital and Building Maintenance Reserve was under development and would return to the Committee for further discussion.

This work also directly supports the City of Goleta 2025–27 Strategic Plan. Under the Ensure Financial Stability initiative, Objective 3.6.1 directs staff to update the City’s reserve policies and to incorporate categories for deferred maintenance, facility improvements, and capital replacement needs. Similarly, under Strengthen Infrastructure, Objectives 5.4.1 and 5.4.2 call for regular maintenance of City facilities and development of tools to systematically forecast capital renewal and reserve targets. Developing a Facilities Capital and Building Maintenance Reserve is central to meeting these Strategic Plan objectives by strengthening the City’s long-term facility stewardship, addressing deferred maintenance, and supporting overall financial stability.

DISCUSSION:

Staff has prepared a Draft Facilities Capital and Building Maintenance Reserve Policy Framework, included as Attachment 1, which outlines the foundational elements of the proposed reserve structure. The framework includes:
 Results of the Facility Condition Assessments (FCA) completed in 2023  The methodology for calculating the reserve target based on Current Replacement Value (CRV)
 A review of recent facility appropriations and existing reserve levels  The initial funding recommendation and rationale for establishing a baseline reserve balance
274
 The relationship between reserve contributions and the City’s Capital Improvement Program

The framework is intended to serve as the basis for developing a fully formalized policy.

Several policy components, including the annual funding structure, replenishment expectations, treatment of grant offsets, and ongoing reporting requirements, will be refined following Committee input.

Staff is requesting feedback and direction from the Finance and Audit Standing Committee on the draft framework prior to preparing a complete Facilities Capital and Building Maintenance Reserve Policy for future Committee and City Council consideration.

ATTACHMENT:

1. Facilities Capital and Building Maintenance Policy Framework (Draft) 275
Facilities Capital and Building Maintenance Reserve Policy Framework

The General Services Department manages a portfolio of physical buildings totaling approximately 148,000 square feet, as shown in the table below. To ensure that these facilities remain in good working order, a structured program of capital maintenance and renewal is essential. This includes Americans with Disabilities Act (ADA) improvements, safety and code compliance improvements to meet current building standards, and energy efficiency and sustainability upgrades to enhance performance and reduce costs.

Much of the City’s facility infrastructure is aged and faces a significant backlog of deferred capital maintenance.

To address this challenge, staff recommends that the City develop a Facilities Capital and Building Maintenance Reserve Policy to ensure stable long-term funding for maintenance, repairs, and system replacements. This document provides a reserve calculation methodology, outlines the relationship between capital project funding and reserve contributions, and recommends an initial funding strategy for Council consideration.

Facility Year Built Square Feet
City Hall 1988 40,049
Corporation Yard 1960 3,910
Goleta Valley Community Center (Main Building) 1927 23,860 Goleta Community Center Classroom Wings (East/West) 1950/1960 12,227 Goleta Community Center Portables 1967 2,970
Goleta Valley Community Center Gazebo Unknown 360
Boys and Girls Club (Original and Remodel) 1961/2001 14,974 Goleta Valley Library 1972 15,773
Historic Train Depot 1901 5,000
Stow Grove Park - Caretaker Residence, Garage and Maintenance Garage Unknown 1,800 Stow House - Caretaker's Residence, Carriage House Visitor's Center, Packing Shed Unknown 6,080
Stow House - Historical Stow House 1872 7,440
Hollister Condos Unknown 3,350
Mission Leasing Building Unknown 1,486
New Amtrak Depot 2026 9,000
Total 148,279
Table 1: City-Owned Facility Age and Size
DRAFT
Attachment 1
276
Facility Condition Assessment

In 2023, General Services commissioned Bureau Veritas to perform Facility Condition Assessments (FCA) on several City-owned facilities, including the Goleta Community Center campus, the Stow House complex, the Historic Train Depot, Stow Grove Park, the Goleta Valley Library, City Hall, and the Public Works Corporation Yard. An FCA evaluates the condition of critical building systems (roofing, mechanical, electrical, plumbing, etc.), estimates their remaining useful life, and establishes the Current Replacement Value (CRV) for the facility. The CRV is the total cost of replacing all building systems.

It is important to note that the FCA excludes several cost components, including work resulting from special studies (e.g., structural/seismic evaluation), ADA improvements, hazardous material removal (e.g., lead-based paint, asbestos, etc.), or other soft costs associated with the work, including architectural and engineering design or construction management. An FCA also assumes no change in use or building footprint and thus does not account for future planned infrastructure (e.g., installation of an elevator at City Hall, etc.). Therefore, these exclusions can represent high costs and are included in the Reserve Target Table below.

Facility Reserve Calculation

An FCA is a useful tool for setting reserve targets to ensure that an organization accumulates sufficient funding to cover the cost of repairs and eventual replacement of building systems. An industry standard reserve target is 2%-4% of the CRV of a facility.

For example, in 2023, the CRV of the Historic Train Depot was $2,085,000. Using a reserve target of 3% of the CRV, the City should contribute $62,550 annually (CPI adjusted) to a reserve account for this facility to cover long-term maintenance and renewal.

The Table below estimates the necessary reserve contribution for all facilities managed by General Services based upon the Base CRV for these facilities of $55.332 million. This Base is adjusted to $71.932 million after accounting for ADA improvements and lead and asbestos abatement. Finally, soft costs, architectural and engineering, and construction management related to the capital renewal projects are included, yielding a Total CRV of $89.196 million. Based upon 3% of the CRV, the resulting annual reserve target is $2.675 million, with a five-year target of $13.379 million. The annual reserve target would be adjusted by the California Construction Cost Index annually1.

1 California Construction Cost Index - https://www.dgs.ca.gov/RESD/Resources/Page-Content/Real-Estate- Services-Division-Resources-List-Folder/DGS-California-Construction-Cost-Index-CCCI DRAFT
277
The
General Services Department was founded in January 2022. As shown in Table 2 above, between Fiscal Years 2022 and 2026, City Council appropriated a total of $20.840 million comprised of both General Fund and various grant funds (e.g. FEMA, Community Project Funding (Representative Carbajal), CDBG, California Librarian, etc.). These appropriations exceed the 5-Year Capital Reserve Target by $7.461M, demonstrating both Council’s support of capital renewal through the General Fund and the City’s success in securing grant funds and congressional appropriations.

Staff will continue to vigorously pursue grant funds. However, should grant sources diminish or the City be less successful in securing grant funds, then the General Fund will have to bridge the gap to maintain the annual reserve target.

Status of Current Facilities Capital and Building Maintenance Reserve In Fiscal Year 2022-23 , staff consolidated the Public Facilities and Building Maintenance Reserve to become the new 'Facilities Capital and Building Maintenance Reserve' to fund the repair and replacement of capital assets. The balance was approximately $1.0 million. In Fiscal Year 2025-26, General Services is planning to draw down this reserve by approximately $535,000 for the following time-critical capital work:

CRV Cost Component Cost
Current Replacement Value (Base) 55,332,588$
ADA Improvements (25% of Base CRV) 13,833,147$
Lead and Asbestos Abatement (5% of Base CRV) 2,766,629$ Subtotal -Direct Project Costs 71,932,364$
Soft Costs
Architecture/Engineering (12% of Direct Costs) 8,631,884$ Construction Management (12% of Direct Costs) 8,631,884$ Subtotal Soft Costs 17,263,767$
Total CRV (Direct + Soft Costs) 89,196,132$
Annual Reserve Contribution (3% of Total CRV) 2,675,884$ 5-Year Capital Reserve Target 13,379,420$
Facilities Capital Appropriations (FY 2022-2026) 20,840,079$ General Fund 8,300,689$
Grant Funding 12,539,390$
Table 2: Reserve Target
DRAFT
278

Project
Estimated Cost
GCC Electrical Design $150,000
City Hall HVAC 11,13
Replacement
$250,000
Stow House Repairs $80,000
Lead & Asbestos
Surveys (Stow House
and Historic Train
Depot
$30,000

Lead & Asbestos
Surveys (GCC)
$25,000

Total $535,000

Capital Improvement Plan Projects

Beyond the current fiscal year, sustained, substantial annual appropriations (combination of grant funds and General Fund) will be needed to maintain the City’s aged infrastructure that is in dire need of rehabilitation to keep them safe and available for public use.

Deferring maintenance and capital projects can result in increased repair costs due to inflation in labor and materials, higher risk of system failures leading to emergency expenditures, and delays in ADA compliance.

To this end, General Services has scoped several capital projects for City-owned facilities including:

 City Hall Elevator, ADA, and Tenant Improvements Project: CIP No. 9137  Goleta Community Center Campus Renovation: CIP No. 9127  Goleta Community Center Gazebo Area Improvements: CIP No. 9128  Historic Train Station Preservation: CIP No. 9131
 Stow House Preservation: CIP No. 9135
 Goleta Community Center Portables Replacement: CIP No. 9136  Mission Leasing and Business Condominium Preservation

Initial Recommendation

Staff acknowledge that funding the new Facilities Capital and Building Maintenance Reserve will take time to execute. In the immediate term, staff recommends a baseline level of funding of $1,000,000 in the reserve to address immediate needs. Maintaining this baseline could be used to mitigate against unknown yet credible risks, such as:

Table 3 – FY 2025-26 Planned Reserve
Appropriations
DRAFT
279

 Catastrophic system failure: roofing, electrical, mechanical, plumbing (assumes failure of two systems)
 Escalation of construction costs beyond forecasts: for example, inflation posed by the Los Angeles County fires, labor and material shortages from the 2028 Olympics, and construction market pressures posed by the Santa Barbara County “island.”
 Project cost overruns resulting from unknown conditions in older buildings

In addition to mitigating against risks, this reserve fund could also be used as City matching funds for grant opportunities that arise outside of the annual budget development process.

Conclusion

Approximately $2.675 million in annual funding, from a combination of grants and General Fund sources, should be appropriated to the Facilities Capital and Building Maintenance Reserve to ensure that City-owned facilities remain safe, functional, and compliant with regulatory standards. Staff recommends that Council adopt a formal Facilities Capital and Building Maintenance Reserve Policy, which will provide the necessary financial stability to address ongoing maintenance needs, prevent costly emergency repairs, and extend the lifespan of critical infrastructure.

In the immediate term, maintaining a baseline funding level within the reserve will help the City respond to unexpected building system failures, reduce disruptions to public services, and avoid higher emergency repair costs.

Next Steps

Staff is seeking feedback from the Finance and Audit Standing Committee on the reserve framework, calculation methodology, and baseline funding approach outlined in this report. The final policy will include additional components that are still under development, such as the annual ongoing funding structure, replenishment requirements, treatment of grant offsets, inflation adjustments, and integration with the City’s CIP.

Following today’s discussion, staff will incorporate the Committee’s feedback and prepare a fully formalized Facilities Capital and Building Maintenance Reserve Policy for review at a future Committee meeting prior to forwarding the policy to the City Council for consideration.

DRAFT
280
ATTACHMENT 6

FY 2026/27 Mid-Cycle Budget Presentation
281
FY 2026/27
Mid-Cycle Budget
Review
City of Goleta
City Council Workshop
May 19, 2026
282
Agenda
 Budget Overview and Development Timeline
 Financial and Economic Outlook
 All Funds and General Fund Summary
 Updated Five-Year Forecast
 Fund Balance and Reserves
 Future Strategies
May 19, 2026, City Council Meeting 2
283
Mid-Cycle Budget Overview
May 19, 2026, City Council Meeting 3
Strategic Context
 Strategic Plan: Adopted May 6, 2025 (Foundation for priorities)  Two-Year Budget Plan: Adopted June 17, 2025 (FY 26-27 Original Budget serves as current baseline) The Mid-Cycle Update (FY 26-27)
 Purpose: A "Right-size" and "True-up" of the original plan.  Scope: Not a major overhaul unless Council priorities or financial conditions shift significantly.  Process: Updating the original budget now; will incorporate feedback into final recommended budget.

Alignment & Next Steps
 Goal: Ensure the spending plan supports the Strategic Plan & Annual Work Program.  Upcoming Hearing: June 16, 2026
284
Budget Development Timeline
May 19, 2026, City Council Meeting 4
5-Year Forecast and FY
26/27 Budget Priority
Setting Workshop
Feb 3
Annual Work Program
Workshops (CMO-Gen Gov) &
Review Draft DIF Nexus Study
Feb 17
Annual Work Program
Workshops (General Services
& PER)
March 3
Measure A 5-Year POP
March 17
Annual Work Program
Workshop (Finance & NS)
April 7
Public Hearing - Annual User
Fee Update
April 21
Annual Work Program
Workshop (PW)
May 5
Budget Workshop – Operating
& CIP & Public Hearing – DIF
Rates
May 19
Public Hearing – Budget
Adoption
June 16
285
Financial Outlook
May 19, 2026, City Council Meeting 5
 Balanced Budget in the Near Term with Long-Term Fiscal Challenges  For the next year, service levels are expected to remain largely status quo, except for Train Depot Operations and Splash Pad
 Ongoing revenues MAY be sufficient to cover ongoing expenditures, but will remain challenged to address deferred maintenance or increase service levels, or unanticipated contract cost increases
 One-time needs met with one-time funds, preserving fiscal discipline  The City is expected to meet reserve targets and compliance requirements  Economic Uncertainties
 Challenging economic conditions for everyone (some
more than others)
 Continued unpredictable shifts in federal policy and
funding
 Increased risk of economic slowdown or recession
 Key revenues remain sensitive to consumer behavior -
sales tax and transient occupancy tax (TOT)
Fiscally stable today, but constrained going forward, as future enhancements will require tradeoffs or new
revenue streams
286
All Funds and General Fund Summary
May 19, 2026, City Council Meeting 6
All City Funds - Revenues
FY 2026/27
Original
FY 2026/27
Revised $ Change to Budget
% Change to
Budget
General Fund $52,767,733 $ 55,282,762 $ 2,515,029 4.8% Special Revenue Funds $23,820,998 $ 20,103,045 $ (3,717,953) -15.6% Total $76,588,731 $ 75,385,807 $ (1,202,924) -1.6% All City Funds - Expenditures
FY 2026/27
Original
FY 2026/27
Revised $ Change to Budget
% Change to
Budget
General Fund $53,233,844 $ 61,405,766 $ 8,171,922 15.4% Special Revenue Funds $27,642,357 $ 14,875,137 $ (12,767,220) -46.2% Total $80,876,201 $ 76,280,902 $ (4,595,299) -5.7% 287
Major Updates and Changes
May 19, 2026, City Council Meeting 7
To be provided at the workshop
288
Budget Highlights
May 19, 2026, City Council Meeting 8
To be provided at the workshop
289
Budget Highlights
May 19, 2026, City Council Meeting 9
To be provided at the workshop
290
General Fund Revenues
May 19, 2026, City Council Meeting 10
Property Tax,
$10.7 M, 19%
Sales Tax,
$9.1 M, 17%
Transaction and
Use Tax,
$13.5 M, 24%
Transient
Occupancy Tax,
$14.4 M, 26%
Cannabis
Business Tax,
$0.6 M, 1%
Franchise Fees,
$1.6 M, 3%
Licenses &
Service Charges,
$3.2 M, 6%
All Other
Revenue,
$2.3 M, 4%
Note: All Other Revenue includes investments, fines and penalties, reimbursements, miscellaneous, and transfers General Fund Revenues
FY 26/27
Original
FY 26/27
Mid-Cycle
$
Change
%
Change
Property Tax $10.6 M $10.7 M $0.1 M 0.7%
Sales Tax $9.1 M $9.1 M $0.0 M 0.3%
Transaction and Use Tax $11.6 M $13.5 M $1.9 M 16.2%
Transient Occupancy Tax $14.2 M $14.4 M $0.2 M 1.1%
Cannabis Business Tax $0.7 M $0.6 M -$0.1 M -15.4%
Franchise Fees $1.6 M $1.6 M $0.0 M 1.0%
Licenses & Service
Charges $3.2 M $3.2 M $0.0 M 0.0%
All Other Revenue $1.8 M $2.3 M $0.5 M 24.7%
Total $52.8 M $55.3 M $2.5 M 4.8%
291
General Fund Revenues
May 19, 2026, City Council Meeting 11
 FY 25/26 are estimated
actuals, and include
large
one-time revenues
 Discretionary revenue
growth is slowing, but
st
able
 FY 26/27 adjusted $2.5 M
(+4.8%), compared to the
original FY 26/27
budget
$37.6M $38.4M
$45.6M
$54.8M $57.0M $55.3M $56.6M $58.2M $59.8M $61.4M
-8.3%

2.0%

18.9% 20.1%

4.1% -3.0% 2.4% 2.7% 2.8% 2.7%
-20%
0%
20%
40%
60%
80%
100%
$0M
$10M
$20M
$30M
$40M
$50M
$60M
$70M
FY 21/22
Actual
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Est. Actual
FY 26/27
Mid-Cycle
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Total General Fund Revenues % Change from Prior Year
292
Property Tax
May 19, 2026, City Council Meeting 12
$8.7M $9.3M $9.7M $10.1M $10.6M $10.7M $11.1M $11.4M $11.8M $12.2M

5.1%

7.8%

3.9% 4.5% 4.5%

0.8%

3.7% 3.3% 3.3% 3.3%
0%
2%
4%
6%
8%
10%
12%
14%
16%
18%
20%
$0M
$2M
$4M
$6M
$8M
$10M
$12M
$14M
FY 21/22
Actual
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Est.

Actuals
FY 26/27
Mid-Cycle
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Total Property Tax % Change from Prior Year
 Four Major Categories make up
the entire
property tax
 Assumes 2.0% CPI Adjustment to
real pr
operty value (max
authorized
by Proposition 13)
 Assessed Values based on Lien
Date
as of Jan 1, 2026
 Property Tax in Lieu of VLF
estimate based on growth factor of

3.31% (change in
net taxable value)
Large one-time “documentary transfer tax” received in FY 25/26, due to a $235 million transaction 293
Sales Tax (Bradley-Burns)
May 19, 2026, City Council Meeting 13
$8.6M $8.7M $8.7M $9.0M $8.8M $9.1M $9.3M $9.5M $9.8M $10.1M

13.0%

1.8%
-0.8%

3.8%
-1.6%

2.8% 2.0% 3.0% 3.1% 2.9%
-10%
-5%
0%
5%
10%
15%
20%
25%
30%
$0M
$2M
$4M
$6M
$8M
$10M
$12M
FY 21/22
Actual
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Est.

Actuals
FY 26/27
Mid-Cycle
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Total Sales Tax Revenues % Change from Prior Year
 Flat in the first year, but slow and
modera
te growth in the next 5 years
 City receives 70% of the 1% Bradley-
Burns Sales T
ax Rate
 Supported by eight major industry
group
s, with General Consumer
Goods being the largest at 25%
 Base case forecast does not account
for
any new major retailers or loss of
any major retailer
Does not include
T
ransaction and Use Tax
(Measure B)
294
Transaction and Use Tax
May 19, 2026, City Council Meeting 14
$5.1M
$12.3M
$14.6M $13.5M $13.8M $14.2M $14.6M $15.0M

0.0%
143.1%

18.4%
-7.6% 2.0% 3.0% 3.1% 2.9%
-10%
60%
130%
200%
270%
$0M
$3M
$6M
$9M
$12M
$15M
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Est. Actuals
FY 26/27
Mid-Cycle
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Total Transaction and Use Tax % Change from Prior Year
 Began collecting Jan 1, 2024,
over
all sales tax rate is 8.75% for
Goleta
 FY 24/25 was first full fiscal year
 FY 25/26 estimated actuals
includes lar
ge one-time cost
recovered tax payments from prior
year
 Still working on audits with tax
consultants f
or one-time
adjustments
295
Transient Occupancy Tax
May 19, 2026, City Council Meeting 15
$14.3M $13.9M $14.2M $14.1M$14.6M $14.4M $14.7M $15.1M $15.5M $15.9M

55.2%
-3.2% 2.5% -0.9% 3.3% -1.4% 2.5% 2.5% 2.5% 2.5%
-10%
10%
30%
50%
70%
90%
110%
$0M
$3M
$6M
$9M
$12M
$15M
$18M
FY 21/22
Actual
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Est.

Actuals
FY 26/27
Mid-Cycle
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Total Transient Occupancy Tax % Change from Prior Year
 City’s hotel tax rate is 12%,
supported by 9 hotels (r
oom
supply of ~1,300) and STVRs
 Largest and most volatile
r
evenue source for the City
 STVRs generate
appro
ximately 2% of TOT
revenues since FY 23/24
 Higher ADR expected
296
General Fund Expenditures
May 19, 2026, City Council Meeting 16
General
Government,
$7.9 M, 13%
General Services,
$4.3 M, 7%
Library,
$0.6 M, 1%
Finance,
$2.4 M, 4%
Planning & Env.

Review,
$6.3 M, 10%
Public Works,
$15.6 M, 25%
Neighborhood
Servic
es,
$3.7 M, 6%
Public Safety,
$13.2 M, 22%
Non-
Departmen
tal,
$1.8 M, 3%
CIP,
$5.7 M, 9%
General Fund
Expenditures
FY 26/27
Original
FY 26/27
Mid-Cycle
$
Change
%
Change
General
Government $7.4 M $7.9 M $0.4 M 5.9%
General Services $4.3 M $4.3 M $0.0 M -0.4%
Library $0.5 M $0.6 M $0.1 M 13.8%
Finance $2.3 M $2.4 M $0.1 M 2.3%
Planning & Env.

Re
view $6.2 M $6.3 M $0.1 M 1.8%
Public Works $14.5 M $15.6 M $1.1 M 7.9%
Neighborhood
Services $3.6 M $3.7 M $0.2 M 5.4%
Public Safety $13.2 M $13.2 M $0.0 M 0.0%
Non-Departmental $1.3 M $1.8 M $0.5 M 40.5%
CIP $0.0 M $5.7 M $5.7 M 0.0%
Total Expenditures $53.2 M $61.4 M $8.2 M 15.4%
297
General Fund Expenditures
May 19, 2026, City Council Meeting 17
 Salary and benefits adjusted to actuals
 Major contracts adjusted
 Assumes mostly status quo
service levels, except for Goleta
Train Station & Splash Pad
 Unfunded priorities and programs,
including
backlog of deferred
maintenance not factored in
 Major annual cost drivers, includes the
Sheriff c
ontract, annualized at current
growth factor of 5.7%
$31.1M
$38.3M$40.4M$43.4M
$79.2M
$61.4M$56.3M$58.1M$59.4M$61.1M

22.2% 22.8%

5.5% 7.5%

82.4%
-22.4%
-8.3%

3.2% 2.2% 2.9%
-40%
10%
60%
110%
160%
-$10M
$10M
$30M
$50M
$70M
$90M
$110M
FY 21/22
Actual
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Est.

Actuals
FY 26/27
Mid-Cycle
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Total General Fund Expenditures % Change from Prior Year 298
Goleta Library - Sources
(All Funds)
FY 26/27
Original
FY 26/27
Projected
$
Change
%
Change
General Fund 485,394 552,450 67,056 13.8%
County Per Capita 814,078 909,956 95,878 11.8%
Library Facilities DIF 0 92,500 92,500 0.0%
Misc - Library Grants 0 0 0 0.0%
Library Grant 0 0 0 0.0%
Library Services (Measure L) 957,928 939,100 (18,828) -2.0% Total Revenues and Sources 2,257,400$ 2,494,006$ 236,606$ 10.5% Goleta Library
May 19, 2026, City Council Meeting 18
Note: The FY 2026/27 budget includes a one-time additional transfer of $195,000 from the General Fund to support Library operations
299
Goleta Resident Per Capita Comparison
Figures are based off FY 2025/26
May 19, 2026, City Council Meeting 19
300
Goleta Community Center
May 19, 2026, City Council Meeting 20
Goleta Community Center
FY 2026/27
Original
FY 2026/27
Projected
$
Change
%
Change
Sources:

General
Fund $547,550 $590,300 $42,750 7.8%
Goleta Community Center $363,000 $392,000 $29,000 8.0%
Total Sources $910,550 $982,300 $71,750 7.9%
Expenditures:

Goleta Commu
nity Center $933,850 $982,300 $48,450 5.2%
Total Expenditures $933,850 $982,300 $48,450 5.2%
301
May 19, 2026, City Council Meeting 21
General Fund – Five Year Forecast
Citywide Authorized Positions
Department 22/23 23/24 24/25 25/26 26/27
General Government 17.9 18.2 19.3 18.0 18.0
General Services 4.8 5.8 6.8 7.0 7.0
Library Services 17.1 17.1 17.1 17.1 17.1
Finance 12.0 12.0 12.0 12.0 12.0
Planning & Env. Review 19.5 20.5 19.5 19.5 19.5
Public Works 36.0 36.5 39.0 39.0 39.0
Neighborhood Services 10.0 10.5 11.0 11.0 11.0
Total Full-Time Equivalent 117.3 120.5 124.6 123.6 123.6 % Change – Year over Year 22/23 23/24 24/25 25/26 26/27 General Government 5.9% 1.4% 6.1% -6.5% 0.0%
General Services 58.3% 21.1% 17.4% 3.7% 0.0%
Library Services 6.2% 0.0% 0.0% 0.0% 0.0%
Finance 20.0% 0.0% 0.0% 0.0% 0.0%
Planning & Env. Review 5.4% 5.1% -4.9% 0.0% 0.0%
Public Works 24.1% 1.4% 6.8% 0.0% 0.0%
Neighborhood Services 53.8% 5.0% 4.8% 0.0% 0.0%
Total Full-Time Equivalent 17.2% 2.8% 3.4% -0.8% 0.0%
Does not reflect
two personnel
change requests
currently under
review
302
May 19, 2026, City Council Meeting 22
General Fund – Five Year Forecast
General Fund – Five-Year Forecast
$55.3
$56.6
$58.2
$59.8
$61.4
$54.6
$56.2
$57.8
$59.4
$61.1
$50M
$53M
$56M
$59M
$62M
$65M
FY 26/27
Forecast
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Revenues Expenditures
 Trajectory slightly better than Feb 2026
update
 Status Quo service levels based on FY 26/27
preliminary budget, with minor inflation
adjustments
 Does not factor in restoring deferred
maintenance or programs
 Any program expansions will need to have
offsetting reductions or a new revenue source
303
May 19, 2026, City Council Meeting 23
General Fund – Contingency Reserve
$15.1M $16.4M $18.0M $18.6M $19.1M $19.7M
$15.7M
$8.3M $6.9M $6.4M $6.3M $5.9M
$30.8 M
$24.7 M $25.0 M $25.0 M $25.4 M $25.6 M
$0M
$5M
$10M
$15M
$20M
$25M
$30M
$35M
FY 25/26
Est. Actuals
FY 26/27
Mid-Cycle
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
Contingency Reserve
Other Reserves and One-Time Fund Balance
 Policy Target: 33% of operating expenditures or
(4 months
)
 Safety & Stability: immediate funding for
dis
asters/emergencies
 Operational Continuity: Shields city services from
tax de
lays or economic downturns, and provides
liquidity on delayed grant reimbursements
 Strategic Flexibility: Up to 1/3 available for capital or revenue
-enhancing projects (with repayment
plan)
304
Reserve Updates
May 19, 2026, City Council Meeting 24
 Reserve Categories Being Reviewed:
 Facilities Capital and Building Maintenance Reserves
 Funding policy for Section 115 Trust (pension and retiree healthcare costs)
 IT Reserves
 Capital Improvement Program Funding
 Contingency Reserve
 Should there be a significant
economic downturn, cost reduction
strategies are identified and
available if needed—not
recommending any significant cost
reduction strategies
305
Capital Improvement Program
 CIP project budget reflects updated estimated amounts  Changes are summarized in detail in the staff report
 Five-Year Capital Improvement Program
 Five-Year CIP Project List
 Five-Year CIP Budget
 Long-Term CIP
 “Big Six” Priority Projects are fully funded
25May 19, 2026, City Council Meeting
306
CIP Budget Summary
Five-Year CIP Budget Summary
May 19, 2026, City Council Meeting 26
CIP - Priority
Projects
No. of
Priority
Projects
Total Project
Cost
Total Cost to
Complete
Funded
Amount
Est. Unfunded
Amount
General Services 5 $17,467,892 $16,186,944 $11,726,944 $4,460,000 Neighborhood
Services 12 $55,352,363 $26,448,637 $16,784,137 $9,664,500 Public Works 15 $220,478,254 $122,000,347 $100,963,121 $21,037,226 All Departments 32 $293,298,509 $164,635,928 $129,474,202 $35,161,726 307
CIP Budget Summary
Summary of New CIP Projects by Project Number
May 19, 2026, City Council Meeting 27
To be provided at the workshop
308
CIP Budget Summary
Summary of New CIP Budget Appropriations for FY 2026/27:

May 19, 2026, City Council Meeting 28
New CIP Appropriations Summary
FY 2026/27
Original
FY 2026/27
Mid-Cycle
General Fund $0 $5,657,723
Special Revenue Funds 45,719,295 $23,278,211
Total All Funds $45,719,295 $28,935,934
309
Pending Items
 Under review, and will be part of the final recommended budget in June  Personnel updates (approx. $184,000)
• Evaluating two new position requests, with one of them being cost-neutral • Evaluating two reclassifications of existing positions • Updates to Personnel Rules and side letters for MOUs
 Benefit updates (approx. $193,000)
• Long Term Disability benefit enhancements for all employees • Short-term disability benefits for unrepresented management • Health allowance adjustment for plus one and family plans  One-time funding of $100,000 to initiate a feasibility analysis and cost estimate for replacement of the Lake Los Carneros Foot Bridge (CIP No. 9132) May 19, 2026, City Council Meeting 29
310
Future Budget Challenges
May 19, 2026, City Council Meeting 30
Fiscal Issues Under Review:
 Heritage Ridge Park operations and maintenance
 Other Major Special Revenue Funds that support ongoing operations (Library, GCC, Pavement)  Future Sheriff Contract costs, pending DSSU
 Future Animal Services Contract
 Future Labor Negotiations & Employee Retention
 Impacts of Deferred Maintenance
 Long-Term O&M for New Infrastructure
Potential Unknowns (Risks and Challenges):
 Elevated Economic Uncertainty
 State Budget and unfunded mandates
 Federal Policy and administrative changes
 Litigation impacts, other unforeseen costs
 Regional Event Impacts (World Cup & Olympics)
 Development impacts outside City limits
 Staff and consultant capacity
311
Future Budget Balancing Strategies
May 19, 2026, City Council Meeting 31
Short-Term Solutions
• DIF Nexus Study Update (In process)
• Updated Cost Allocation Plan and Comprehensive User Fee Study (FY 2026-27 Work Program) • Tax Audits – Franchise fees, TOT, cannabis, and pursue back tax on STR operators (In process and in FY 2026-27 Work Program)
• Expenditure Reductions (temporary General Fund contribution to Housing-In Lieu Fund, and existing deferred maintenance) maintenance)
Mid-Term/Long-Term Solutions
• Invest in Economic Development efforts (In process and funding strategy under review) • Fee study update on Solid Waste Fees, Street Lighting, and Stormwater(In process) • Evaluate potential revenue enhancement options to the General Fund • Evaluate special financing districts
Note: Major grants are consistently pursued.
312
Key Takeaways
May 19, 2026, City Council Meeting 32
To be provided at the workshop
313
33 Council Feedback
May 19, 2026, City Council Meeting
Goal: Guiding questions for budget development. Staff seeks consensus tonight on Items #3 & #4.

To be provided at the workshop
314
Recommendations
May 19, 2026, City Council Meeting 34
Receive a presentation on the Fiscal Year 2026/27 Mid-Cycle Budget Review, and provide direction, if any, regarding items to be addressed or included in the final recommended budget
315