Goleta City Council
May 19, 2026

Agenda Item D.1

DISCUSSION/ACTION ITEM
Meeting Date: May 19, 2026
TO: Mayor and Councilmembers
SUBMITTED BY: Luke Rioux, Finance Director
PREPARED BY: Tony Gonzalez, Accounting Manager
Shawna Stokes, Budget Analyst
SUBJECT: FY 2026/27 Budget (Mid-Cycle) Workshop
RECOMMENDATION:

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.

BACKGROUND:

On June 17, 2025, the City adopted a Two-Year Budget Plan for Fiscal Years (FY) 2025/26 and 2026/27. As the second year of the plan approaches, the City engages in a Mid-Cycle Budget Review process to adjust the budget according to evolving city needs while aligning with the City Council’s Strategic Plan and departmental priorities from the updated annual work programs. Once adopted, the second year becomes the Mid-Cycle Budget.

On February 3, 202 6, staff presented a Preliminary Five -Year Forecast and FY 2026/27 Budget Priority Setting Workshop. Staff recommended a “right-size, true-up” approach, in maintaining status quo service levels (adjusting only for non -discretionary cost increase, such as the Sheriff’s contract, salaries and benefits and insurance), applying a “zero-sum” rule under which any new programs or service-level increase must be offset by reductions, trade-offs or new revenue, and focusing limited resources on the following FY 2026/27 priority areas:
 New facilities coming online : Goleta Train Station (operations and maintenance, Splash Pad operations and maintenance, and the Heritage Ridge Park Project and future maintenance;
 Maintain infrastructure: the “Bix Six” capital projects, pavement maintenance & concrete program, and tree maintenance;
 Financial stability: funding for the Facilities Capital and Building Maintenance Reserve and Pension/OPEB liabilities (under review); and 1 Meeting Date: May 19, 2026

 Housing-in-Lieu Fund: continue temporary deferral of the $250,000 General Fund contribution.

The Five-Year Forecast also identified a structural challenge in which expenditures are projected to exceed revenues beginning in FY 2028/29, absent permanen t reductions or new revenues.

The purpose of this workshop is for the City Council to review the proposed revisions to the Preliminary Operating Budget for FY 202 6/27 and the updated C apital Improvement Program (CIP) that was originally adopted as part o f the Two -Year Budget Plan. The workshop will also include a review of funded and unfunded amounts, discussion of funding strategies, and establishment of revised appropriations amounts for FY 2026/27. In addition, adjustments reflecting actions taken during FY 2025/26 will be incorporated, along with an updated Five-Year Forecast for the General Fund.

The materials and information presented at this workshop are preliminary and do not represent the entire recommended budget. The final budget will be released in June and considered for adoption at the public hearing on June 16, 2026.

Final recommended revenue and expenditure appropriations will continue to be further refined as the budget moves towards adoption.

Given continued economic uncertainty, staff anticipates ongoing review and refinement of the FY 2026/27 Budget throughout the upcoming fiscal year.

DISCUSSION:

Budget Development Summary

The FY 2026/27 Budget primarily revises the original budget estimates and considers policy direction, operational changes, each department’s annual work programs, and observed revenue and expenditure trends in the current FY 202 5/26, including any contractual changes. These budget figures are subject to change between now and the adoption of the final proposed budget scheduled for June 1 6, 202 6, as a result of new information, feedback, and direction from the City Council.

The revised proposed FY 2026/27 Budget has been developed using a conservative and responsible approach to revenue estimates and expenditure allocation. This approach aims to meet the community’s needs and address the goals established by the City Council for the upcoming fiscal year. However, the budget continues to face challenges due to its rising costs and multiple competing priorities.

Updates were made to reflect Council action taken in FY 2025/26, including the recently adopted MOU and market rate salary adjustments and feedback on annual work programs.

The FY 2026/27 revisions include mandatory and required adjustments to reflect ongoing contract commitments and agreements, such as insurance premiums, City Hall loan repayments, bond payments, and contracted services for police a nd animal services. 2 Meeting Date: May 19, 2026

Additionally, the Budget reflects the use of certain reserve categories to fund vehicle replacements and other one-time expenditures.

The revised revenue estimates recommended by staff are currently being finalized but have been updated with the most current information available. These revenue estimates are detailed further below and primarily focus on the General Fund.

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

1) FY 2025/26 General Fund Year-End Estimates
2) FY 2026/27 Preliminary Budget Summary (All Funds and General Fund) 3) FY 2026/27 Revenue Assumptions
4) FY 2026/27 Expenditure Assumptions
5) Projected Fund Balance and Reserves
6) Updated Five-Year Forecast through FY 2029/30
7) Capital Improvement Program Updates

Recap of Major Financial Commitments since Adoption

Several major financial commitments since the June 2025 adoption are reflected in the revised FY 2026/27 budget:

 Sheriff contract: The law enforcement services agreement with the County of Santa Barbara Sheriff’s Office (through June 30, 2027) carries a 5.28% annual escalator, resulting in an estimated annual increase of approximately $700,000 to $800,000 in FY 2026/27.
 Lease Revenue Bonds: Approximately $1.1 million in an nual General Fund debt service, supporting facility-related capital projects.
 Sales Tax Revenue Bonds (Measure A): Approximately $1.4 million in annual debt service, supporting transportation infrastructure projects.  MOU and market rate salary adjustments: The recently adopted Memorandum of Understanding and market rate salary adjustments are fully annualized in FY 2026/27, affecting salaries and benefits across all departments.

Net Impact Compared to the Adopted FY 2026/27 Budget

When compared to the ori ginally adopted FY 2026/27 budget, the revised budget reflects the following net changes:

 General Fund Revenues : An increase of approximately $2.5 million, driven primarily by higher than anticipated sales tax, transaction and use tax, transient occupancy tax, license and service charges, and franchise fees. 3 Meeting Date: May 19, 2026

 General Fund expenditures: An increase of approximately $8.2 million, or 15.4%, driven by salaries and benefits adjustments, new personnel costs, the Sheriff contract escalation, IT services, and one -time General Fund support to critical Capital Improvement Program projects. Approximately $2.3 million of the increase is one-time and supported by reserves or fund balance.
 Structurally Balanced: The revised FY 2026/27 General Fund operating budget remains structurally balanced. Ongoing revenues are sufficient to cover ongoing expenditures, and all one -time expenditures are supported by one -time revenue sources or designated reserves.

The remaining sections of this report provide details on revenue assumptions, expenditure changes by department, fund balance and reserves, the updated Five-Year Forecast, and Capital Improvement Program updates.

Current FY 2025/26 General Fund Budget and Year-End Estimates

To provide context for the City’s financial position, available fund balances, and upcoming fiscal year projections, staff have compiled the current fiscal year-end estimates, which are summarized in the table below, under the column labeled FY 2025/26 Estimated Actuals.

For comparison purposes, staff has also included the original FY 2025/26 Adopted Budget and the FY 2025/26 Current Budget.

The FY 2025/26 Current Budget represents the current budget at the time of preparing this report. These numbers include any revenue and expenditure adjustments made since July 1, 2025, and discussed at prior City Council meetings or quarterly financial reviews.

Additionally, the current budget reflects various one-time carryover budgets from the prior fiscal year that have been programmed for specific projects. At the time of preparing this report, the estimated actuals are derived from the data that will be detailed in the City’s third-quarter financial review, scheduled to be presented to the City Council on May 19, 2026. Additional discussion about the year-end estimated actuals will be discussed at the workshop. It is important to not e that these estimates may be further adjusted at the time of budget adoption.

4 Meeting Date: May 19, 2026

Table 1 – FY 2025/26 General Fund Budget and Estimated Actuals

Note: A more in-depth discussion on estimated actuals and assumptions will be discussed at the workshop.

 Projected Revenue Performance: Revenues for the current fiscal year (FY 2025/26) are projected to exceed budget estimates by approximately $1.8 million, totaling $53 million. This increase is primarily driven by increases in investment earnings, license and service charges activity, and other revenue sources that are directly tied to specific expenditures . The final figures for a ctual revenue performance will be known by the end of August 2026.

 Projected Expenditure Performance: Expenditures are p rojected to total approximately $61 million, slightly above current budget projections (prior to the Quarter 3 Financial Review adjustments). It is assumed that any unspent funds from capital project expenditures will continue to be earmarked for its specific project and carried over to the next fiscal year for project completion. This assumption assumes that all unspent capital project expendit ures will continue to be earmarked and carried over into the next fiscal year to complete projects. These year-end actual estimates help inform the overall beginning fund balance for FY 2026/27. Final expenditures will be known by the end of August 2026 and will be finalized following the City’s independent audit.

Revised Preliminary Budget Summary for FY 2026/27 – All Funds

The table below presents a comparative overview of the original adopted budget versus the proposed revised preliminary budget for all City funds (General Fund and Special Revenue Funds) for FY 2026/27.

General Fund Budget
FY 2025/26
Adopted
Budget
FY 2025/26
Current
Budget
FY 2025/26
Pending Q3
Budget
FY 2025/26
Estimated
Actuals
Beginning Fund Balance 52,983,833$ 52,983,833$ 52,983,833$ 52,983,833$ Revenues 51,364,345 51,590,943 53,212,850 53,212,850 Other Sources - - - - Total Revenues & Other Sources 51,364,345 51,590,943 53,212,850 53,212,850 Operating Expenditures 51,160,294$ 60,369,445$ 61,246,445$ 61,246,445$ Capital Project Expenditures 2,373,700 17,919,354 17,919,354 17,919,354 Total Expenditures 53,533,994 78,288,799 79,165,799 79,165,799 Net Change to Fund Balance (2,169,649) (26,697,857) (25,952,949) (25,952,949) Ending Fund Balance 50,814,184$ 26,285,977$ 27,030,884$ 27,030,884$ 5 Meeting Date: May 19, 2026

Table 2 – FY 2026/27 - All City Funds Summary
Note: Revised FY 26/27 estimates are subject to change before adoption

The observed decrease in special revenue funds , which affects both revenues and expenditures, is primarily due to revisions in the timing of one -time grant funds or development impact fee estimates related to capital improvement program projects. These estimates will continue to be refined until the June budget adoption.

Financial Outlook for FY 2026/27

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

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

General Fund – FY 2026/27 Revised Budget Summary

The operating budget for FY 202 6/27 is structurally balanced . This means operating revenues meet or exceed the operating or ongoing expenditures and any one-time expenditures are supported by one -time revenue sources. In essence, a structurally balanced budget ensures that the city is not using temporary or one-time revenue sources to fund ongoing costs. This approach helps maintain fiscal sustainability over the long term.

It’s important to note that while the budget is structurally balanced, it does not consider deferred maintenance or other unfunded needs and competing priorities.

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%
6 Meeting Date: May 19, 2026

The revised FY 2026/27 Budget is projecting net operating revenues at $673,000 or averaging $420,000 over the next five years . Total ongoing revenues are estimated at $55.3 million, while total expenditures are projected at $61.4 million, with $54.6 million in ongoing expenditures and one-time expenditures estimated at $6.8 million.

These o ne-time expenditures are supported by fund balance and capital equipment reserves to replace certain vehicles and equipment. As a result, the overall revised budget anticipates a negative net change to the fund balance of $(6.1) million for a total ending fund balance of $20.9 million, on a budgetary basis.

The table below summarizes the current FY 2025/26 budget, the original FY 2026/27 budget, and the revised FY 2026/27 budget, including one-time expenditures in the totals.

Table 3 – FY 2026/27 Revised Proposed Budget
Note: Revised FY 2026/27 estimates are subject to change before adoption

When comparing the revised FY 2026/27 budget to the original, an increase in revenue of $2.5 million is primarily due to higher than anticipated transaction and use tax, transient occupancy tax, and investment income. On the expenditure side, increases are mainly due to adjustments in salaries and benefits, Goleta Train Station operations, insurance adjustments, bond payment adjustments, contracts and professional services, including one-time expenditures for various capital outlay and projects. These one-time expenditures are matched by one-time revenue sources, such as the use of fund balance.

General Fund – FY 2026/27 Revised Revenue Assumptions

Based on actual data and trends observed in FY 2025/26 and discussions with the City’s tax consultants, staff ’s revised General Fund estimates for FY 2026/27 are projected to reach approximately $55.3 million. This represents a net increase of approximately $2.5 million or 4.77%, compared to the original budget assumptions. This increase is largely driven by the City’s sales tax, transaction and use tax, transient occupancy tax, license and service charges, and franchise fees.

In efforts to mitigate other potential revenue losses and take into consideration ongoing volatility and uncertainty of economic impacts, staff continue to make conservative revenue assumptions based on data, past experiences, and information available. Staff will continue to monitor economic conditions and work with our consultants to update revenue projections and assumptions, as necessary. Should re venues fall short, the City has a contingency reserve that can provide temporary relief, allowing time for necessary expenditure adjustments.

Total General Fund Budget
2025/26
Current
2026/27
Adopted
2026/27
Revised
Beginning Fund Balance 52,983,833$ 27,030,884$ 27,030,884$ Operating Revenues 53,212,850 52,767,733 55,282,762 Operating + One-Time Expenditures 79,165,799 53,233,844 61,405,766 Net Change to Fund Balance (25,952,949) (466,111) (6,123,004) Ending Fund Balance 27,030,884$ 26,564,773$ 20,907,881$ 7 Meeting Date: May 19, 2026

The following table summarizes the City’s General Fund Revenues by major category. The dollar and percent change to the budget compares the revised and original estimates for FY 2026/27.

Table 4 – Summary of General Fund Revenues by Major Category

Figure 1 provides a ten-year trend of the City’s General Fund revenues.

Figure 1 - 10 Year Trend General Fund Revenues

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

Revenues by Category
FY 2025/26
Actuals
FY 2025/26
Current
FY 2026/27
Original
FY 2026/27
Revised
$ Change to
Budget
% Change to
Budget
Property Tax 10,421,800$ 10,421,800$ 10,601,200$ 10,680,500$ 79,300$ 0.7% Sales Tax 8,806,000 8,806,000 9,057,800 9,083,970 26,170 0.3% Transaction and Use Tax 12,516,800 12,516,800 11,600,000 13,483,000 1,883,000 16.2% Transient Occupancy Tax 13,800,000 13,800,000 14,214,000 14,370,000 156,000 1.1% Cannabis Tax 550,000 550,000 650,000 500,000 (150,000) -23.1% Franchise Fees 1,602,700 1,602,700 1,616,100 1,632,100 16,000 1.0% License & Service Charges 3,119,560 3,119,560 3,189,348 3,239,348 50,000 1.6% Fines and Penalties 201,500 201,500 201,500 201,500 - 0.0% Investment Income 1,026,200 1,026,200 1,094,200 1,576,200 482,000 44.1% Reimbursements 861,105 861,105 392,900 397,100 4,200 1.1% Other Revenues 272,500 272,500 116,000 96,500 (19,500) -16.8% Transfers In 34,685 34,685 34,685 22,544 (12,141) -35.0% Total Revenues 53,212,850$ 53,212,850$ 52,767,733$ 55,282,762$ 2,515,029$ 4.5% Other Financing Sources - - - - - - Total Revenues and
Other Financing Sources 53,212,850$ 53,212,850$ 52,767,733$ 55,282,762$ 2,515,029$ 4.5% 8 Meeting Date: May 19, 2026

Property Tax

The property tax category is composed of three payment types: (1) the “Traditional” Property Tax, which is received in large part during the months of December and April, (2) the Property Tax in Lieu of Motor Vehicle License Fees (MVLF), which is received in two payments during January and May, and (3) the monthly Documentary Transfer Tax revenues. Property taxes that are subject to AB 8, which are the taxes subject to the basic 1% tax levy of assessed valuation, are shared equally (50%) with the County of Santa Barbara, per the Revenue Neutrality Agreement ( RNA). The amount shared with the County is estimated at approximately $8.17 million for FY 2026/27. This results in the City receiving approximately 5 cents per every property tax dollar generated within the City.

Property Tax is the General Fund’s most stable revenue source and is projected to be $10.6 million for FY 2026/27. Due to the way taxable property is assessed, due and paid, property tax revenues are slow to respond to changes in economic conditions. The property tax the City will receive for FY 2026/27 is based on the lien date of January 1, 202 6. Additionally, the City is part of the teeter plan, which does not experience property tax payment delinquencies. Under a teeter plan, each participating agency receives 100% of the amount of uncollected taxes, in the same manner had it been collected. In return, the County receives and retains delinquent payments, penalties, and interest. The teeter plan remains in effect unless the County orders its discontinuance, or prior to the commencement of any subsequent fiscal year the County receives a petition for its discontinuance adopt ed by resolution of two-thirds of the participating revenue districts in the County. There has been no indication the County plans to end this plan.

The City receives Documentary Transfer Tax in the amount of 55 cents per $1,000 of assessed valuation where there is a change in ownership that qualifies. For FY 2026/27, staff did not revise its projection of $150, 000 in documentary transfer tax after coming off historic annual highs back in FY 2022/23 when it was above $300,000. During the pandemic, the City experienced higher than usual documentary transfer tax due to the low mortgage rate environment and rising costs . As inventory remains low and rates remain elevated, staff anticipates a continued slowdown in property transfers. Staff will continue to monitor documentary transfer tax activity and may revise projections once additional information is known.

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

1) Inflation (Based on the California Consumer Price Index – CCPI): All properties not reduced by Proposition 8 are subject to a maximum CCPI increase of 2% annually as established by Proposition 13. The CCPI for FY 2026/27 was 3.307%. For FY 2026/27 the County Assessor will be applying the max 2.0% increase to these properties. The assessed value estimate of the CPI is approximately $339 million.

2) Transfer of Ownership (Sale of property to new owner): For those properties that have sold between January and December 202 5, the increase in value has b een factored into the property tax revenue calculation. The transfer of ownership assessed value change was approximately $276 million.

9 Meeting Date: May 19, 2026

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

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

Figure 2 below provides a ten-year trend of the City’s property tax revenues:

Figure 2 – 10-Year Trend Property Tax Revenues

Sales Tax

Sales tax collections are the third largest revenue source, at 17% of total General Fund revenues. It is considered one of the most volatile revenue sources given the dependency on consumer behavior and business activity. Unlike most cities, Goleta does not receive its full 1% sales tax allocation of the 7.75% sales tax rate. The City shares 30% of the 1% Sales Tax revenue normally allocated to cities with the County of Santa Barbara, per the RNA. The amount projected to be shared in FY 2026/27 is approximately $8.17 million.

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

10 Meeting Date: May 19, 2026

Figure 3 - Sales Tax by Major Industry Groups

Revised sales tax revenues are projected to reach $9.08 million in FY 2026/27. Figure 4 provides a ten-year trend of the City’s sales tax revenues:

Figure 4 – 10-Year Trend Sales Tax Revenues

Transaction and Use Tax (TUT)

The 1% Transaction and Use Tax (also known as district tax or add -on sales tax) was approved by voters on November 8, 2022. The TUT tax is anticipated to bring in approximately $13.5 million in FY 2026/27.

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

Autos and
Transportation
12%
Building and
Construction
12%
Business and Industry
12%
Food and Drugs
5%
Fuel and Service
Stations
7%
General Consumer Goods
19%
Restaurants and
Hotels
14%
State and County Pools
19%
11 Meeting Date: May 19, 2026

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

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

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

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

Transient Occupancy Tax (TOT)

TOT is the most volatile revenue source , as was experienced during the COVID -19 pandemic. For FY 2026/27, staff assumptions include steady Average Daily Rates (ADR) and are slightly below historic highs. Projections assume t hat nine hotels will remain operating in the future fiscal years and that no major changes will occur in the overall supply and demand of rooms in Goleta. The supply of hotel rooms is an estimated total of 1,306.

It is still unknown how demand for leisure and business travel will be impacted in the long run, specifically with inflationary impacts. Additionally, other unknown factors that add uncertainty and volatility include potential recessionary impacts and the effects fiscal and monetary policy interv ention may have on travel behavior and hotel activity. For these reasons, staff continue to estimate TOT revenues conservatively. Should revenues fall short, the City has the contingency reserve to serve as an immediate revenue stabilizer to fall back on temporarily. Overall, TOT revenues are estimated to be at $14.4 million in FY 2026/27. Staff will continue to monitor reve nue and economic trends and will provide updates accordingly.

Figure 5 provides a ten-year trend of the City’s TOT revenues:

12 Meeting Date: May 19, 2026

Figure 5 – 10-Year Trend Transient Occupancy Tax Revenues

Cannabis Business Tax

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

Table 5 – Current Cannabis Tax Rates

At the time of writing this report, t he City of Goleta currently has 8 active licenses, with 8 operators now reporting cannabis business tax revenues.

Cannabis tax revenues continue to experience ongoing volatility and uncertainty. Staff is projecting $500,000 in FY 2026/27. This estimate is based on actual data known and based on current operators and does not speculate on the performance of future operators due to the volatility . Figure 6 provides a look back at cannabis business tax revenues since inception through FY 2026/27. Cannabis business tax revenues are assumed to stay flat for the next five years.

Cannabis Business Classification Activities Taxed Tax Rate Non-Medical Cannabis Retail Gross Receipts 5%
Medical Cannabis Retail*
*Starting January 2024, tax rate will be 5% Gross Receipts 5% Processing/Manufacturing Gross Receipts 2%
Cultivation Gross Receipts 4%
Distribution/Transport Gross Receipts 1%
Testing Gross Receipts 0%
Nurseries Gross Receipts 1%
Maximum Tax Limit Gross Receipts 10%
Maximum Cap for Multiple Operations Gross Receipts 10%
13 Meeting Date: May 19, 2026

Figure 6 - Cannabis Business Tax Revenues (Since Inception)

Franchise Fees

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

Franchise Fees are still under review and are currently projected to remain flat in FY 2026/27 at $1.6 million. The main revenue adjustment is to Solid Waste Franchise fees to account for CPI increases. The other three main categories are still being analyzed for actual activity experienced through FY 2026/27, and rate increase impacts with electricity.

Licenses and Service Charges

This revenue category reflects user fees and charges as they relate to business license processing, planning, and building permit fees, staff time charges related to development activity, and library management service charges. Staff has reviewed each cate gory and discussed activity levels anticipated in FY 2026/27. Overall revenues are currently projected to be $3.2 million in FY 2026/27. Staff may provide updated estimates depending on actual activity level experienced by Q3 of FY 2025/26.

Other General Fund Revenues

Other revenue categories in the General Fund include Fines and Penalties, Interest and Rent Income, Reimbursements, Miscellaneous Other Revenues, and Transfers -In from Other Funds. Each revenue category and line item has been reviewed for anticipated activity levels for the upcoming fiscal year.

General Fund – FY 2026/27 Revised Expenditure Assumptions

Overview

The total proposed revised budget for FY 2026/27 is $61.4 million. In comparison to the original FY 2026/27 budget of $53.2 million, this represents an increase of $8.2 million or 14 Meeting Date: May 19, 2026

15.4%. When excluding one-time expenditures for special projects, equipment and vehicle replacement, and General Fund support for projects in the CIP, the adjusted operating budget for FY 2026/27 is projected to b e $53.4 million. One-time expenditures are recommended to be supported by various reserve accounts, such as capital equipment reserves to replace certain vehicles and equipment, and CIP project funds that were previously set aside in FY 2025/26.

The proposed budgets have been developed to reflect City Council priorities derived from the Strategic Plan and each department’s Annual Work Program. As part of the ongoing budget process, staff will continue to reconcile and align expenditures with Strategic Plan goals and work program objectives.

At this time, staff is recommending one personnel change, reclassification of the Human Resources Analyst/DEI Officer to the Human Resources Analyst. These personnel changes are discussed further below under the Recommended Personnel Changes section.

Staff is still finalizing cost estimates and implementing adjustments from any other personnel changes. Numbers are expected to be adjusted before the final budget is adopted. The table below summarizes the p roposed expenditure budget by department, comparing the original and the revised budget for FY 2026/27.

Table 6 – Summary of Expenditures by Department
Note: Revised FY 2026/27 estimates are subject to change before adoption

The following table summarizes General Fund expenditures by four major categories , salaries and benefits, operating (which are supplies and services), capital, and transfers.

FY 26/27 FY 26/27 $ %
Proposed Revised Change Change
General Government 7,430,500 7,868,850 438,350 5.9%
General Services 4,304,500 4,289,100 (15,400) -0.4%
Library 485,394 552,450 67,056 13.8%
Finance 2,305,800 2,359,800 54,000 2.3%
Planning & Env. Review 6,158,500 6,269,702 111,202 1.8% Public Works 14,467,900 15,611,391 1,143,491 7.9%
Neighborhood Services 3,552,250 3,743,800 191,550 5.4%
Public Safety 13,235,400 13,235,400 0 0.0%
Non-Departmental 1,293,600 1,817,550 523,950 40.5%
CIP 0 5,657,723 5,657,723 0.0%
Total Expenditures 53,233,844$ 61,405,766$ 8,171,921$ 15.4% Expenditures by
Department
15 Meeting Date: May 19, 2026

Table 7 – Summary of Expenditures by Major Category
Note: Revised FY 2026/27 estimates are subject to change before adoption

Below is a detailed analysis highlighting the proposed budget assumptions used to prepare the General Fund expenditures for FY 2026/27.

Recommended Personnel Changes and Updates

The adopted FY 202 6/27 budget projected total citywide salaries and benefits at $22.2 million (all funds), which assumed 4% cost -of-living adjustments . Staff is currently evaluating personnel requests, and final requests will be provided at the June 16, 2026 Budget meeting. A summary of the vacancies are provided in the table below.

Table 8 – Summary of Personnel Changes and Vacancies
Note: Existing vacancies as of 4/22/26

Summary of FTEs by Department

The following table summarizes FTEs by departments and highlights the proposed FTE changes. Overall FTE is projected to remain as 123.625 FTEs.

Table 9 – Summary of FTEs by Department

Summary of Proposed Budgets by Department
Note: Revised FY 2026/27 estimates subject to change before adoption

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

FY 26/27 FY 26/27 $ %
Proposed Revised Change Change
Salaries and Benefits 18,493,000 18,885,800 392,800 2.1% Operating 33,798,544 35,602,193 1,803,649 5.3%
Capital 394,750 6,132,473 5,737,723 1453.5%
Transfers 547,550 785,300 237,750 43.4%
Total Expenditures 53,233,844$ 61,405,766$ 8,171,921$ 15.4% Expenditures by Category
Type Department Program Title FY 26/27
Proposed FTE
Existing Public Works Engineering Project Manager 163,277.59 1.00 Total 163,277.59 1.00
Department FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Proposed
General Government 16.900 18.150 19.000 18.000 18.000
General Services 3.000 5.750 7.000 7.000 7.000
Library Services 15.375 17.125 17.130 17.125 17.125
Finance 9.000 12.000 12.000 12.000 12.000
Planning Environmental Review 18.500 20.500 19.500 19.500 19.500 Public Works 29.000 36.500 39.000 39.000 39.000
Neighborhood Services 6.000 10.500 11.000 11.000 11.000 Grand Total 97.775 120.525 124.63 123.625 123.625
16 Meeting Date: May 19, 2026

Additionally, all salaries and benefits have been adjusted accordingly and will decrease or increase depending on filled vacancies projected at higher or lower estimates . Additional details can be found in the line-item details provided in Attachment 1 – Exhibit A. It should be noted that while this section primarily covers the General Fund, some of the departments’ divisions and programs rely on special revenue funds for operations. This includes the Library and in Public Works this includes Street Lighting, Street Maintenance, and Environmental Services. In an effort to keep budget analysis organized, information about the special revenue funds has been included.

General Government

The table below summarizes the major divisions within General Gover nment and the revised proposed budgets for each department, followed by a description of updates.

Table 10 – General Government Expenditure Summary

City Council (1100): The revised budget for FY 2026/27 is proposed at $ 538,600, an overall net increase of $47,000 or 9.6%. Budget updates include a modification to salaries and benefits due to a Health Plan Allowance adjustment.

City Manager (1200): The revised budget for FY 2026/27 is proposed at $ 1.88 million, which is an overall net decrease of $ (392,000) or –17.3%. Budget updates include a modification to salaries and benefits resulting in an overall net increase of $39,300 due to a Health Plan Allowance adjustment . The supplies and services budget has been decreased by $ (431,300) to reflect the transfer of Economic Development budget to the new Program 1210 Economic Development.

Economic Development (1210): The budget for FY 2026/27 is proposed at $431,950.

This program was created in FY 2026/27 for the purpose of capturing the costs related to Economic Development such as, Goleta Entrepreneurial Magnet (GEM) , the Child Care Program, the Public Art Review Board stipends, and the Goleta Lions Club.

City Clerk (1300): The revised budget for FY 2026/27 is proposed at $934,000, which is an overall net increase of $11,600 or 1%. Changes to the budget include a modification to salaries and benefits for $10,600 due to a Health Plan Allowance adjustment and supplies and services of $1,000 for recognition and rewards.

FY 26/27 FY 26/27 $ %
Proposed Revised Change Change
City Council 491,600 538,600 47,000 9.6%
City Manager 2,270,300 1,878,300 (392,000) -17.3%
Economic Development 0 431,950 431,950 0.0%
City Clerk 862,400 874,000 11,600 1.3%
Support Services 194,500 188,600 (5,900) -3.0%
City Attorney 1,124,800 1,170,400 45,600 4.1%
Community Relations 786,800 882,200 95,400 12.1%
Human Resources/Risk Management1,700,100 1,904,800 204,700 12.0% Total General Gov. 7,430,500$ 7,868,850$ 438,350$ 5.9% General Government
17 Meeting Date: May 19, 2026

Support Services (1310): The overall budget for FY 2026/27 is proposed at $ 188,600.

The FY 2026/27 change of $ (5,900) relates to the modification of salaries and benefits resulting from a step decrease due to employment changes.

City Attorney (1400): The revised budget for FY 2026/27 is proposed at $1.2 million, which is an overall net increase of $45,600 or 4%. Changes to the budget include a modification to salaries and benefits of $(21,100) due to a Health Plan Allowance adjustment and a modification of retirement benefits and supplies and servi ces of $ 66,700 for litigation increases.

Community Relations (1500): The revised budget for FY 2026/27 is proposed at $882,200, which is an overall net increase of $95,400 or 12%. Budget updates include a modification to salaries and benefits resulting in an overall net increase of $5,400 due to a Health Plan Allowance adjustment. The supplies and services budget has been increased by $90,000, which includes a one -time amount of $ 90,000 for the Website Acce ssibility Compliance and the annual Drone Light Show.

Human Resources/Risk Management (1600): The revised budget for FY 2026/27 is proposed at $1.9 million, which is an overall net increase of $204,700 or 12%. Changes to the budget include a modification to salaries and benefits resulting in an overall net decrease of $ (6,900), resulting from a step decrease due to employment changes and a Health Plan Allowance adjustment. The supplies and services budget has been increased by $211,600. This includes increases due to Liability and Workers Comp Insurance.

General Services

The table below summarizes the major divisions within General Services and the proposed budgets for each.

Table 11 – General Services Expenditure Summary

Administration (1800): The revised budget for FY 2026/27 is proposed at $ 1.07 million, which is an overall net decrease of $ (14,200) or -1%. Changes to the budget include a modification to salaries and benefits of $ (24,500) related to a Health Plan Allowance adjustment and a mo dification of retirement benefits and an increase in supplies and services of $10,300 for Insurance Premiums.

FY 26/27 FY 26/27 $ %
Proposed Revised Change Change
General Services Administration 1,081,600 1,067,400 (14,200) -1.3% Facilities 1,713,200 1,122,600 (590,600) -34.5%
Goleta Train Station 0 426,200 426,200 0.0%
Information Technology 1,113,300 1,275,600 162,300 14.6% Fleet 396,400 397,300 900 0.2%
Total General Services 4,304,500$ 4,289,100$ (15,400)$ -0.4% General Services
18 Meeting Date: May 19, 2026

Facilities Maintenance (1810): The revised budget for FY 2026/27 is proposed at $1. 1 million which is an overall net decrease of $(590,600) or -34%. Budget updates include a modification to salaries and benefits resulting in an overall net increase of $ 7,600 related to a Health Plan Allowance adjustment and a modification of retirement benefits . The supplies and services budget has decreased by $(598,200), which included a transfer of the City Hall Lease/Debt Payment of $509,900 to the Non-Departmental Program (8100).

In addition, a decrease in Utilities and Maintenance-Facilities resulted from a transfer of budget to the new Program 1811 Goleta Train Station.

Goleta Train Station (1811): The budget for FY 2026/27 is proposed at $426,200. This program was created in FY 2026/27 for the purpose of capturing the costs related to the operation of the Goleta Train Station (Amtrak Train Station).

Information Technology (1820): The revised budget for FY 2026/27 is proposed at $1.3 million which is an overall net increase of $ 162,300 or 15%. Budget updates include a modification to salaries and benefits resulting in an overall net increase of $1,300 related to a Health Plan Allowance adjustment . The supplies and services budget has been increased by $ 161,000, which includes a one -time amount of $37,000 for the Records Management Implementation. The additional $124,000 budget change is related to an increase in Professional Services IT Project Hours and in maintenance-software and subscriptions for the Records Management Licenses, the MS Office 365 Licenses + Intune, the Granicus-Gov Delivery + CRM Module, AutoCad, and a few other minor increases and decreases to software and subscriptions.

Fleet Management (1830): The revised budget for FY 2026/27 is proposed at $397,300.

The Fleet Management program has absorbed all vehicle purchases, including operating and maintenance costs that were initially programmed in other departments, such as Public Works and Planning. Fleet Management will centralize all vehicle related costs and allow for oversight of City vehicles. The total vehicle acquisition budget is programmed at $236,000 for four vehicles, the replacement of two of the Ford F-250 Trucks (Vehicle 16 and 18) and the replacement of two of the Chevy Equinox EV (Vehicle 19 and 20).

Purchase of new vehicles is supported by the Capital Equipment reserve, which currently has a balance of $596,245, and is adjusted annually by the annual depreciation expense.

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

Table 12 – Library Expenditure Summary – General Fund Transfers

FY 26/27 FY 26/27 $ %
Proposed Revised Change Change
Library Services - Goleta 485,394 357,450 (127,944) -26.4% Library Services - Book Van 0 0 0 0.0%
Total Library 485,394$ 357,450$ (127,944)$ -26.4% Library (General Fund)
19 Meeting Date: May 19, 2026

Table 13 – Library Expenditure Summary – All Funds

Library - Goleta (2100):

The General Fund contributes $552,450 to support Library operations , with $357,450 providing direct support to operations while $ 195,000 is supporting the Measure L expenditure activity.

The overall Library operations budget for FY 2026/27 is proposed at $2.3 million.

Previously, most of the library funding was supported by the City’s special assessment, Measure L, and County Per Capita funding. The City’s General Fund has increased its contribution since taking over di rect management in FY 2018/19. The budget has been updated to reflect estimated costs , which include an increase in Salaries and Benefits related to a Health Plan Allowance adjustment and a modification of retirement benefits. In addition, Contract Services increased to cover the costs associated with onbo arding new volunteers, including background checks, Live Scan fingerprinting, and any required compliance documentation.

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

Library – Bookvan (2110): The overall budget for FY 2026/27 is proposed at $112,700 and is offset by County per Capita funds . The budget includes Salaries and Benefits of $96,200 which consists of two part-time Library Assistants and two part-time Library Aides.

Additionally, $16,500 covers the costs of Supplies and Services that the Goleta Library does not provide. (Computer maintenance and upgrades, Bookvan maintenance and fuel, etc.).

Goleta Library - Sources
(All Funds)
FY 26/27
Original
FY 26/27
Projected
$
Change
%
Change
General Fund 485,394 357,450 (127,944) -26.4%
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 Expenditures 2,257,400$ 2,299,006$ 41,606$ 1.8% General Fund 485,394 357,450 (127,944) -26.4%
General Fund Transfer to
Measure L 0 195,000 195,000 0.0%
Other General Fund Sources - $ 552,450$ 67,056$ 0.0% Goleta Book Van - Sources and
Uses
(All Funds)
FY 26/27
Original
FY 26/27
Projected
$
Change
%
Change
General Fund - - 0 0.0% County Per Capita 115,100 112,700 (2,400) -2.1% Library Grant - - 0 0.0% Library Services (Measure L) - - 0 0.0% Total Expenditures 115,100$ 112,700$ (2,400)$ -2.1% 20 Meeting Date: May 19, 2026

Finance

The table below summarizes the revised proposed budget for the Finance Department, followed by a description of updates.

Table 15 - Finance Expenditure Summary

Finance (3100): The revised budget for FY 2026/27 is proposed at $ 2.4 million, which is an overall net increase of $54,000 or 2%. Budget updates include a modification to salaries and benefits of $55,100 related to a Health Plan Allowance adjustment and a modification of retirement benefits and a decrease of $(1,100) to Supplies and Services due to a modification for the OPEB Actuarial (GASB 75) and ACFR Statistical reports.

Planning and Environmental Review

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

Table 16 - Planning and Environmental Review Expenditure Summary

Current Planning (4100): The revised budget for FY 2026/27 is proposed at $2.1 million, an overall net increase of $77,752 or 4%. Budget updates include a modification to salaries and benefits resulting in an overall net increase of $ 11,000 related to a Health Plan Allowance adjustment and a modification of retirement benefits. The supplies and services budget has been increased by $66,752, which includes a one-time amount of $65,000 for the Phelps Road CDP . The additional increase of $1,752 relates to the Coban Contract hosting of CC Body Camera video.

Building and Safety (4200): The revised budget for FY 2026/27 is proposed at $ 1.7 million, there are no changes from the FY 2026/27 Original Adopted Budget . Staff will monitor the activity and make possible adjustments at future Financial Quarterly Reviews.

FY 26/27 FY 26/27 $ %
Proposed Revised Change Change
Finance Administration 2,305,800 2,359,800 54,000 2.3%
Total Finance 2,305,800$ 2,359,800$ 54,000$ 2.3% Finance
FY 26/27 FY 26/27 $ %
Proposed Revised Change Change
Current Planning 2,052,250 2,130,002 77,752 3.8%
Building & Safety 1,663,950 1,663,950 0 0.0%
Advanced Planning 1,144,600 1,179,600 35,000 3.1%
Planning Commission 39,500 51,350 11,850 30.0%
Sustainability Program 456,600 471,400 14,800 3.2%
Housing 253,800 238,400 (15,400) -6.1%
Administration 547,800 535,000 (12,800) -2.3%
Total PER 6,158,500$ 6,269,702$ 111,202$ 1.8% Planning & Environmental
Review
21 Meeting Date: May 19, 2026

Advanced Planning (4300): The revised budget for FY 2026/27 is proposed at $ 1.2 million, an overall net increase of $25,000 or 3%. Budget updates include a modification to salary and benefits related to a Health Plan Allowance adjustment and a modification of retirement benefits. In addition, grade levels for the Senior Planner and the Assistant Planner were changed to the authorized position grade instead of the underfilled position’s grade. Supplies and Services increased by $10,000 or 3% related to an increase in Beach Hazards Removal to avoid carryover from FY 2025/26.

PER Commissions (4400): The revised budget for FY 2026/27 is proposed at $ 51,350, an overall net increase of $11,850 or 30%. Budget updates include an increase to Supplies and Services for Meeting Stipends to cover the meetings based on revised criteria (20 PC Meetings, 20 DRB Meetings, and 3 HPC Meetings).

Sustainability Program (4500): The revised budget for FY 2026/27 is proposed at $471,400, an overall net increase of $14,800 or 3%. Budget updates include a modification to salary and benefits related to a Health Plan Allowance adjustment and a modification of retirement benefits.

Housing (4600): The revised budget for FY 2026/27 is proposed at $ 263,400, an overall net decrease of $ (15,400) or -6%. Budget updates include a modification to salary and benefits related to a Health Plan Allowance adjustment and a modification of retirement benefits.

Administration (4700): The revised budget for FY 2026/27 is proposed at $ 535,000, an overall net decrease of $(12,800) or -2%. Budget updates include a modification to salary and benefits related to a Health Plan Allowance adjustment and a modification of retirement benefits.

Public Works

The table below summarizes the major divisions within Public Works and the revised proposed budgets (General Fund only) for each division, followed by a description of updates. Additional information on special revenue funds is discussed within the divisions.

Environmental Services is not included in Table 17 but is described in the paragraph below.

Table 17 - Public Works Expenditure Summary (General Fund Only)

FY 26/27 FY 26/27 $ %
Proposed Revised Change Change
Administration 1,250,600 1,299,900 49,300 3.9%
Engineering Services 1,788,100 2,328,400 540,300 30.2%
Facility Maintenance 0 0 0 0.0%
Parks & Open Space Maintenance 3,717,700 3,966,891 249,191 6.7% Capital Improvement Program 1,627,500 1,623,400 (4,100) -0.3% Street Lighting 44,500 49,700 5,200 11.7%
Traffic Maintenance & Ops 0 0 0 0.0%
Street Maintenance 6,039,500 6,343,100 303,600 5.0%
Total Public Works 14,467,900$ 15,611,391$ 1,143,491$ 7.9% Public Works
22 Meeting Date: May 19, 2026

Administration (5100): The revised budget for FY 2026/27 is proposed at $1.3 million, an overall net increase of $49,300 or 4%. Budget updates include a modification to salary and benefits related to a Health Plan Allowance adju stment and a modification of retirement benefits. Additionally, the Administrative Assistant position in Environmental Services Program (5900) was split 50% between Public Works Administration and Public Works Environmental Services in Q3 FY 2025/26 due to tasks performed that are unrelated to the Environmental Services Program.

Transportation and Development Engineering (5200): The revised budget for FY 2026/27 is proposed at $ 2.3 million, an overall net increase of $540,300 or 30%. Budget updates include a modification to salary and benefits of $72,600 related to a Health Plan Allowance adju stment and a modification of retirement benefits . Supplies and Services increased by $627,700 to cover adjustments in professional services of $200,000 for the Development Engineering Support (MNS) , the ADA Transition Plan (DAC) , Kimley Horn, and Traffic Counts and Traffic Assistance (DKS) , and Maintenance-Traffic Signals increased by $ 80,000 to cover the costs of the County agreement . In addition, Contract Services for Encroachment Permits increased by $187,700 but these services are offset by revenues.

Facilities Maintenance (5300): The revised budget for FY 2026/27 is proposed at $0. This budget previously accounted for one Facilities Maintenance Technician, as well as the maintenance budget for City owned facilities and has been transferred to General Services – Facilities. This program will eventually be phased out over time but is reported for historical values.

Parks and Open Space (5400): The revised budget for FY 2026/27 is proposed at $ 4 million, an overall net increase of $ 249,191 or 7%. Budget updates include a modification to salary and benefits of $ 31,900 related to a Health Plan Allowance adju stment, a modification of retirement benefits, and the Maintenance Assistant temporary position that was approved by council in FY 2024/25. Supplies and Services increased by $ 217,991, which includes a one -time amount of $80,000 for the Forestry Mulcher for the S JC Fish Passage and Defensible Space Program. $77,291 covers adjustments related to Contract Services that include Bee Hive Relocation, Park Gates Daily Opening and Closing, Park Restroom and Picnic Area Daily Cleaning , and Park & Open Space Landscape Maintenance. The additional $60,700 relates to Utilities and Maintenance, associated with the splash pad.

Capital Improvement Program (5500): The revised budget for FY 2026/27 is proposed at $1.6 million, an overall net increase of $ 4,100 or 0.3%. Budget updates include a modification to salary and benefits related to a Health Plan Allowance adjustment and a modification of retirement benefits.

Street Lighting (5600): The revised budget (General Fund and Special Revenue Funds) for FY 2026/27 is proposed at $665,200, an overall net increase of $ 70,200 or 12%. This includes a $5,200 increase from the General Fund to cover salary and benefits related to a Health Plan Allowance adjustment and a modification of retirement benefits and $65,000 from the Street Lighting Fund (Fund 502). The increase is related to establishing standards 23 Meeting Date: May 19, 2026

for development and mapping wires; these details could be important for fee study and future master plan.

Street Lighting has historically been supported by its own s pecial assessment accounted for in the Street Lighting Fund (Fund 502). The streetlight special assessment rates for the City were inherited from the County (County Service Area No. 3) when the City was incorporated and are annually assessed. The rates do not have an inflation adjustment factor or other escalator; therefore, the rates levied each year cannot increase. The max base fee is $24 and then adjusted by a benefit factor for each parcel based on its land use type. The special assessment funds are restricted for use and costs to maintain the City’s street lighting infrastructure. The Street Lighting Fund (Fund 502) generates approximately $311,100 annually and the full amount is programmed to suppor t the ongoing utility and maintenance costs. Any additional Street Lighting costs must either be supported by fund balance in the Street Lighting Fund, if available, or other revenue sources such as the General Fund. In efforts to address the cost increases and ensure the financial stability of the Street Lighting program, staff will be exploring possible rate adjustments.

Traffic Operations and Maintenance (Traffic Lights) (5700):

The revised budget for FY 2026/27 is proposed at $0 . This budget previous ly accounted for one Facilities Maintenance Technician, as well as traffic operations and traffic signal maintenance, whereas Street Maintenance will account for all pavement rehabilitation, concrete repair, and sidewalks and has been transferred to Transportation and Development Engineering. This program will eventually be phased out over time but is reported for historical values.

Street Maintenance (5800): The revised budget (General Fund and Special Revenue Funds) for FY 2026/27 is proposed at $ 9 million, an overall net increase of $402,900 or

4.7%. The following table summarizes the divisions total revised budget by fund.

Table 18 - Public Works – Street Maintenance Summary – All Funds

Budget updates include modifications to salary and benefits for $13,300 related to a Health Plan Allowance adjustment and a modification of retirement benefits. Supplies and services increased by $303,600, which includes a one-time amount of $ 100,000 for General Fund Utilities - Water & Sewer for a permanent potable water install ation for the Class 1 Bike path landscaping. The additional increase for the General Fund is $100,000 and relates to Street Striping along with minor increases and decreases in other maintenance items.

Measure A Fund 205 increased $99,300 in Maintenance Streets and Street Striping.

Street Maintenance FY 26/27
Original
FY 26/27
Proposed
$
Change % Change
101 - General Fund 6,039,500 6,343,100 303,600 5.0% 201 - Gas Tax 1,040,000 1,040,000 - 0.0% 203 - SB 1 - RMRA 850,000 850,000 - 0.0% 205 - Measure A 621,700 721,000 99,300 16.0% 306 - LSTP - State Grant - - - 0.0% Total $ 8,551,200 $ 8,954,100 $ 402,900 4.7% 24 Meeting Date: May 19, 2026

Pavement Rehabilitation Program: Within the $10 million Street Maintenance program budget of all funds, the following budget is programmed for Pavement Rehabilitation as summarized in the following table.

Table 19 - Public Works – Pavement Rehabilitation – All Funds Note: Pavement funding sources from Gas Tax and RMRA-SB 1 are still being evaluated and may be updated. At this time, approximately $6 million annually is anticipated to be available. The next major update on Gas Tax and RMRA-SB 1 revenues for the City will be released in May 2026

Due to inflationary costs, the current condition of roads, and the impacts of storm events, it is estimated that approximately an additional $13 million may be needed annually in the long term to reach PCI goals.

Environmental Services (5900): The revised budget (Special Revenue Fund) for FY 2026/27 is proposed at $1.8 million, an overall net decrease of $(183,200) or -9%. Budget updates include a modification to salary and benefits related to a Health Plan Allowance adjustment and a modification of retirement benefits . Additionally, the Administrative Assistant position in Environmental Services Program (5900) was split 50% between Public Works Administration Program (5100) and Public Works Environmental Services Program in the FY 2025/26 Quarter 3 Financial Review due to tasks performed that are unrelated to the Environmental Services Program.

Other budget updates include a decrease of $ (91,500). This includes an increase of $81,000 in Street Sweeping Maintenance, a decrease of $ (186,500) in Professional Services for adjustments to CWMP Consultant - Project Management, Watershed Technical Services Consultan t, Creek Sampling, and CivicWell Fellow/Intern , and an increase in Contract Services – Recycling of $18,000.

The revised budget of $ 1.8 million has been reviewed and analyzed and determined that the Solid Waste Fund can support the recommended changes. The Environmental Services budget is primarily supported by its own special revenue fund, Solid Waste Fund - Fund 211. The fund receives mo nthly program fee revenues that were set at 12% in FY 2021/22 (previously 8%). The 12% monthly program fee is calculated on adjusted gross monthly revenues collected by MarBorg Industries in accordance with the franchise agreement. In the long term, staff will be evaluating future stormwater fees to ensure fiscal sustainability in addressing these upcoming mandates.

Neighborhood Services

The table below summarizes the major divisions within Neighborhood Services and the revised proposed budgets (General Fund only) for each division, followed by a description FY 26/27 FY 26/27 $ %
Original Proposed Change Change
General Fund 4,100,000 4,100,000 0.00 0.0%
Gas Tax 1,000,000 1,000,000 0.00 0.0%
RMRA - SB1 850,000 850,000 0.00 0.0%
Measure A 300,000 300,000 0.00 0.0%
LSTP 0 0 0.00 0.0%
Total Pavement 6,250,000$ 6,250,000$ - $ 0.0% Pavement Rehabilitation Budget (All
Funds)
25 Meeting Date: May 19, 2026

of updates. Additional information on special revenue funds is discussed within the divisions and can be found in the line-item detail budget pages provided in Attachment 1.

Table 20 - Neighborhood Services Expenditure Summary

Neighborhood Services (6100): The revised budget for FY 2026/27 is proposed at $1.1 million, an overall net increase of $65,800 or 6.3%. Budget updates include modification to salary and benefits for $55,100 resulting from a step decrease due to employment changes, a Health Plan Allowance adjustment , and a modification of retirement benefits . Supplies and Services increased $10,700 for Conferences, Meetings and Travel , Printing and Copying, Volunteer Supplies, and Volunteer Onboarding and Background Checks.

Homelessness (6200): The revised budget for FY 2026/27 is currently proposed at $1.02 million, an overall net increase of $ 7,400 or 1%. Budget updates include a modification to salary and benefits of $5,000 resulting from a Health Plan Allowance adjustment and a modification of retirement benefits and an increase of $2,400 in Supplies and Services for Conferences, Meetings and Travel and Printing and Copying.

Community Development Block Grant (6300): This program is supported by CDBG federal funding awarded to the City and is part of the City’s Grant Program. Budget is programmed accordingly and adjusted based on actual CDBG funding received.

Approximately, $38,000 is programmed for operating costs, su b-recipient allocations, and reimbursable administrative time. Any additional funds will be applied to CIP funding.

Economic Development (6400): The revised budget for FY 2026/27 is proposed at $0 .

This program will eventually be phased out over time in Neighborhood Services but is reported for historical values. Economic Development is now under the City Manager’s Office and will have support from Neighborhood Services and the Finance Department.

Parks & Recreation (6500): The revised budget for FY 2026/27 is proposed at $ 1.01 million, an overall net increase of $75,600 or 8%. Budget updates include a modification to salary and benefits of $31,600 resulting from a Health Plan Allowance adjustment and a modification of retirement benefits. Supplies and Services increased $44,000 for Printing & Copying, Volunteer supplies , Volunteer Onboarding and Backgrounds , and Contract Services - Classes/Camps Contracted that is offset with revenues.

Goleta Community Center (6510): The General Fund continues to support the Goleta Community Center fund . The initial budget for FY 2026/27 General Fund contribution is proposed at $590,300, an overall net increase of $42,750 or 8% from FY 2025/26.

FY 26/27 FY 26/27 $ %
Proposed Revised Change Change
Neighborhood Services 1,052,100 1,117,900 65,800 6.3%
Homelessness 1,016,200 1,023,600 7,400 0.7%
Parks & Recreation 936,400 1,012,000 75,600 8.1%
Community Center 547,550 590,300 42,750 7.8%
Total NSPS 3,552,250$ 3,743,800$ 191,550$ 5.4% Neighborhood Services
26 Meeting Date: May 19, 2026

The overall Goleta Community Center operat ing budget is $933,850 , which is a 5% increase from FY 2025/26. The salaries and benefits increased $ 29,700, resulting from a Health Plan Allowance adjustment and a modification of retirement benefits, as well as the Custodian/Building Attendant and Event Monitor/Bldg. Attendant hourly wage increases approved effect ive January 2026. The supplies and services increased $ 18,750 for the Contract Services - Classes/Camps Contracted, which is offset by revenues.

Public Safety

This division/program is now under the management of the City Manager’s Office as part of the reorganization in early FY 2021/22.

Police Services (7100): The revised budget for FY 2026/27 (General Fund and Special Revenue Funds) is proposed at $13.4 million, there are no changes from the FY 2026/27 Original Adopted Budget . Police Services is the single largest General Fund ongoing program expense, and accounts for approximately 25% of the General Fund in FY 2026/27.

The table below summarizes the proposed budget for Public Safety:

Table 21 - Public Safety Expenditure Summary (All Funds)

Budget updates resulted from finalizing the police services contract with the County of Santa Barbara Sheriff’s Office in September 2023 . The new law enforcement services agreement is from July 1, 2023, through June 30, 2027. The f uture cost of the contract is estimated to be adjusted by 5.28% through FY 2026/27.

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

Non-Departmental

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

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

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

FY 26/27 FY 26/27 $ %
Proposed Revised Change Change
Police 13,235,400 13,235,400 0 0.0%
Cops Grant - Fund 302 150,000 150,000 0 0.0%
Total Public Safety 13,385,400$ 13,385,400$ -$ 0.0% Public Safety
27 Meeting Date: May 19, 2026

Table 22 – Non-Departmental Expenditure Summary

Debt Service (8100): The revised budget for FY 2026/27 (General Fund an d Special Revenue Funds) is proposed at $4.7 million, an overall net increase of $ 519,400 or 13% for Principal and Interest adjustments, which includes a transfer of the City Hall Lease/Debt Payment of $509,900 from the General Services Facilities Maintenance Program (1810).

The debt service program budget accounts for county administration fees for property tax collection and administration, and other charges that are not directly related to specific departments. The General Fund lease r evenue bond principal and interest payment is programmed at $1,135,350.

Additionally, the Successor to RDA Fund (Fund 605) now shows the budgeted appropriations related to the Recognized Obligation Payments Schedule (ROPS) and reflects the FY 2026/27 Debt Schedule for refunded bond activity. Full details can be found in the line-item detail budgets provided in Attachment 1, Exhibit B.

Non-Departmental (8500): The revised budget for FY 2026/27 (General Fund and Special Revenue Funds) is proposed at $169,800, an overall net increase of $ 11,600 or 7%. The non-departmental program accounts for ongoing OPEB health premiums , credit card merchant fee pass-through and General Fund revenue transfers to other funds.

OPEB health premiums are retiree health cos ts and are currently estimated at $27, 600 each year. Retiree health premiums may be adjusted based on the monthly employer contribution rates for the Public Employees’ Medical and Hospital Care Act (PEMHCA) minimum. The PEMHCA minimum is approximately $ 160 per month, per retiree for 202 6, which is a 1.2% increase from the prior year. The PEMHCA minimum will then increase to $162 in 2027, an increase of 1.9%.

Supplies and Services Bank Fees increased by $10,000 for Open Edge Merchant Service Fees.

Capital Improvement Program Budget Updates:

The Comprehensive CIP Project List (Comprehensive CIP) is comprised of a list of capital projects that improve or add to the City’s public infrastructure and facilities. The list may also include, from time to time, significant purchases of new or replacement equipment and other assets. Typically, the Comprehensive CIP comprises projects with a total cost of $100,000 or greater and will have a life span of more than five (5) years. Capital projects are generally large-scale endeavors in terms of cost, size, and benefit to the community.

FY 2026/27 FY 2026/27 $ %
Proposed Revised Change Change
Debt Service General Fund 1,135,400 1,647,750 512,350 45.1% Debt Service Measure A - Fund 205 1,413,800 1,416,250 2,450 0.2% Debt Service RDA Fund - Fund 605 1,603,309 1,607,909 4,600 0.3% Debt Service Total 4,152,509$ 4,671,909$ 519,400$ 12.5% Non-Departmental 158,200 169,800 11,600 7.3%
Total Non-Departmental 4,310,709$ 4,841,709$ 531,000$ 12.3% Non-Departmental
28 Meeting Date: May 19, 2026

Ultimately, the Comprehensive CIP is a multi -year planning tool that enables the City to plan, prioritize and fund capital projects. The planning of these projects and significant purchases contribute to the effective management of the City’s assets. This planning effort not only sets priorities but also ensures an adequate investment of capital funding.

The CIP consists of three components: a Comprehensive CIP List, a Five -Year CIP List, and a CIP Budget.

Comprehensive CIP List

The Comprehensive CIP List (Comprehensive CIP) is a list of current, upcoming, and potential future capital projects that are developed from several sources including City Council direction, departmental recommendations, and policy documents. Addit ional sources include City Council-approved and adopted documents such as the Development Impact Fee Program, Bicycle and Pedestrian Master Plan, UCSB Long Range Development Plan, and projects that address regulatory compliance requirements. The Comprehensive CIP is a long -range planning tool that enables the City to plan, prioritize, and fund capital projects. The Comprehensive CIP is included in Attachment 1 – Exhibit B.

Five-Year CIP List

Once the Comprehensive CIP List is established, priority project s are identified from the list, and project sheets and cost estimates are developed and included in the Five-Year CIP List (Five-Year CIP). Projects included in the Five -Year CIP, are generally projects that have been identified that will be actively worke d on over the next five years to address public safety concerns, prior commitments, public expectations, and/or grant deadlines.

The Five-Year CIP is included in Attachment 1 – Exhibit B.

The Five-Year CIP specifically identifies projects that were inclu ded in the departmental Annual Work Programs and will be actively worked on in the upcoming Fiscal Year 2026/27.

Five-Year CIP Budget Documents

The Five-Year CIP Budget reviews and analyzes the funding component of the Five -Year CIP List, focusing on FY 2026/27 budget appropriations and future years with critical deadlines. The CIP Budget consists of three main documents: CIP Summary by Fund, CIP Summary by Project, and CIP Project Detail Sheets. The following paragraphs provide an overview of how to review these budget summary documents.

 The CIP Summary by Fund (Attachment 1 – Exhibit B)
o The CIP Summary by Fund organizes all active CIP’s by estimated funding source and provides a five -year financial outlook. This document provided information on whether available and anticipated funding sources will be sufficient to support preliminary pro ject cost estimates over the planning horizon.

Unfunded amounts are listed on the final pages under the categories “To Be Determined” or “Unfunded”. The projects and amounts listed under the “To 29 Meeting Date: May 19, 2026

Be Determined” category are projects that may have potential grant opportunities or other revenue sources identified but are still considered to be unfunded until such funding is formally secured or awarded.

All amounts reflected in the CIP Summary by Fund are based on preliminary cost estimates provided by proje ct managers and are subject to change as project scopes and cost projections are refined.
 The CIP Summary by Projects (Attachment 1 – Exhibit B) o The CIP Summary by Projects organizes all active CIP’s by project number and lists all estimated funding sources associated with each project. This document provides a comprehensive view of each project’s financial structure, including all funding sources collectively allocated to the project.

It also includes information on prior year expenditures, the current fiscal year budget, estimated carryover amounts, projected future year funding needs, and estimated unfunded amounts.
 The CIP Detail Sheets (Attachment 1 – Exhibit B)
o The CIP Detail Sheets provide a summary of key information for each active CIP. Each project detail sheet includes a project -related image, a project description, the identified benefit or core value, the project’s purpose and need, current project status, and estimated annual maintenance costs (if an estimate is available). Future ongoing operating and maintenance costs associated with completed capital projects will be programmed into the appropriate departmental operating budgets, such as General Services for facilities or Public Works for infrastructure maintenance, as applicable.

Each sheet also contains a funding and cost breakdown table, identifying funding sources and estimated project costs by major phases, such as land acquisition or right-of-way, preliminary engineering, and construction.

Long-Term CIP List

The Long-Term CIP List (Long-Term CIP) comprises a list of potential future capital projects intended to improve or expand the City’s public infrastructure and faciliti es. From time to time, the list may also include significant purchases of new or replacement equipment and other assets.

Projects included in the Long-Term CIP typically have an estimated total cost of $100,000 or greater and a useful life of more than five years. These projects are generally large-scale endeavors in terms of cost, size, and benefit to the community. Maintaining a Long -Term CIP allows the City to strategically plan, prioritize, and fund future capital improvements, ensuring the effective management of City assets and responsible financial planning.

Projects on t he Long-Term CIP extend beyond the five -year planning window and are developed from several sources , including City Council direction, departmental recommendations, and adopted policy documents. These sources include City Council - approved and adopted documents such as the Development Impact Fee Program, Bicycle and Pedestrian Master Plan, UCSB Long Range Development Plan, and projects that address regulatory compliance requirements.
30 Meeting Date: May 19, 2026

The Long-Term CIP is reviewed and updated annually and is also reviewed by the Planning Commission to ensure that projects remain consistent with the City’s General Plan. Projects listed in the Long -Term CIP are conceptual in nature unless formally adva nced by City Council direction. Draft project sheets may be prepared primarily for grant application purposes. However, all cost estimates for Long-Term CIP’s are considered preliminary and subject to future refinement. The draft Long-Term CIP List is provided as Attachment 1 – Exhibit B.

How CIP’s are Funded

Capital improvement projects are funded from various revenue sources. Funding details for each specific project can be found in the CIP Budget, starting with Attachment 1 – Exhibit B. The major sources of funds available for capital projects are dedicated funds for this type of use. The use of dedicated funds is restricted by the limitations imposed by local, state or federal laws associated with the funding source. For the most part, funds for the CIP are accounted for in the City’s special revenue funds and include various development impact fee funds, transportation-related special revenue funds, and major federal and state grants that have been awarded. Projects that are not completely supported by dedicated revenue or are partially supported by grant revenues and need matching funds are generally supplemented by the General Fund when funds are available. The City may also receive direct funding for projects from other agencies, jurisdictions, or individuals through grants, loans, donations, and/or other subsidies.

Capital Improvement Program (General Fund)

The table below summarizes the preliminary revised General Fund budget support to the CIP for FY 2026/27. It should be noted that these numbers are still under review and may have updated numbers in the final proposed Budget in June. In addition, it is anticipated that the CIP budgets will be updated following adoption as new information becomes available.

Table 23 - Capital Improvement Program (General Fund) Expenditure Summary Note: Revised FY 2026/27 estimates subject to change before adoption. The use of the General Fund is continuing to be evlauated, and may be adjusted if other funding sources become available.

The General Fund is utilized to provide gap funding or matching funds for grants when needed or when no other special revenue fund is available. At this time, approximately $5.7 million is proposed for active ongoing projects and includes funding for the San Jose Creek Channel Fish-Passage Modification Project. Staff are currently working with their municipal financial advisor and will be bringing back additional information at a future meeting date.

General Fund - Capital Improvement
Program
FY 2026/27
Original
FY 2026/27
Proposed
$
Change
%
Change
9117-San Jose Creek Channel Fish-Passage
Modification Project - 5,657,723 5,657,723 0.0% Total $ - $ 5,657,723 $ 5,657,723 0.0% 31 Meeting Date: May 19, 2026

Five-Year CIP Budget Summary:

Note: This financial summary includes only the Five-Year CIP projects and does not include projects listed in the Long-Term CIP. Project cost estimates are subject to change as new information becomes available, including refinements in project scope, updated design standards, permitting requirements, and contractor bid results. Funding sources may also change due to development t iming, grant outcomes, or changes in state or federal programs. Additionally, project phasing and delivery schedules may shift to external factors such as regulatory approvals, agency coordination, property acquisition timelines, market conditions, or supp ly chain disruptions. Active projects are deemed to have budgeted sources within the next five years, excluding any projects that are solely unfunded.

The updated Five-Year CIP Budget has a total project cost of approximately $449.5 million over the next five years. Of the $449.5 million, approximately $316.9 million remains as the outstanding cost to complete current projects. Currently, about $ 266.7 million has been identified in funding, resulting in a funding gap of approximately $182.8 million.

Funding sources supporting the CIP include the General Fund contributions and special revenue funds such as Measure A, Development Impact Fee (DIF) revenues, and a variety of state and federal grants. Since DIF revenues are estimates based on the timing of development, it is important to note that these revenues are revised annually as more current information regarding the timing of development projects becomes available. By forecasting revenu es that specifically fund capital projects, staff can program and plan projects on a five-year basis.

Given the many projects and significant cost increases over the years, the City is challenged with a funding gap of $ 182.8 million. This funding gap inc rease is primarily driven by rising construction costs , revised preliminary cost estimates , and new recommended projects with no initial funding source.

When considering only the annual work program priority projects that are actively being worked on, the CIP budget summary is estimated to have an unfunded amo unt of $ 35.2 million. The table below summarizes the amounts by department and in further detail.

Table 24 – Five-Year Active CIP Priority Projects by Department

CIP - Priority Projects
# of
Priority
Projects
Total Project
Costs
Est. Unfunded
Amount
General Services 5 $17,467,892 $4,460,000
Neighborhood Services 12 $55,352,363 $9,664,500
Public Works 15 $220,478,254 $21,037,226
All Departments 32 $293,298,509 $35,161,726

The following section summarizes the annual work program , master plans, and capital maintenance items projects by department. It includes project status, priority number, current project phase, total project cost estimates, total estimated unfunded, current 32 Meeting Date: May 19, 2026

funding sources, notes and funding strategies. For complete details of each project, please see Attachment 1 – Exhibit B to the report.

Note:
 Cost estimates are subject to change when new information becomes available. Project cost estimates change as the project scope is further developed and when contractor bids are received.

Funding sources can change if the financial situation or revenues are impacted by other factors.

 Funding strategies are preliminary recommendations, and staff is seeking Council direction to move forward with next steps. It is anticipated that continued discussions on funding recommendations will happen over the course of the year.

Table 25 - General Services FY 2026/27 Annual Work Program Projects, Master Plans, and Capital Maintenance Items

# Project
No. Project Name Total Project Cost Total
Unfunded Current Funding Sources
1 9127 Goleta Community
Center Campus Refresh $2,405,759 $2,000,000 General Fund, CDBG, Unfunded 2 9121
Goleta Community
Center ADA
Improvements
$5,258,224 $400,000
General Fund, CDBG, Federal
Community Project Funding,
Unfunded
3 9130 Goleta Valley Library
ADA & Building Refresh $7,684,909 $0
General Fund, Goleta Library
Special Funds, California State
Library Grant, Library Services
4 9131 Historic Train Station
Preservation $1,519,000 $1,460,000 General Fund, Unfunded 5 9134 Facilities Capital
Renewal $600,000 $600,000 General Fund
Total General Services $17,467,892 $4,460,000
33 Meeting Date: May 19, 2026

Table 26 – Neighborhood Services – FY 2026/27 Annual Work Program Projects, Master Plans, and Capital Maintenance Items

# Project
No. Project Name Total Project Cost Total
Unfunded Current Funding Sources
1 9079 Goleta Train Station $31,999,821 $0
General Fund, Trasportation DIF,
Public Admin DIF, LRDP,
Developer Agreement, Bike &
Ped DIF, TIRCP Grant
2 9074 Stow Grove Park Master
Plan & Renovation $10,200,000 $3,219,000
Park & Recreation DIF, Quimby,
State Parks and Recreation
Grants, Unfunded
3 9113 Mathilda Park
Improvements $1,151,918 $400,000 General Fund, State Park Grant, CDBG Grant,Unfunded
4 9126 Pickleball Entry/Waiting
area at GCC $427,180 $0 Park & Recreation DIF,
Donations, CDBG Grant
5 9071 Improvements to Athletic
Field at GCC $601,109 $0 Park & Recreation DIF, HCD
State Grant
6 9108 Winchester II Park $332,288 $0 Park & Recreation DIF 7 9063 Evergreen Park
Improvements $5,580,000 $5,300,000 Park & Recreation DIF, Unfunded 8 9138 Nectarine Park
Improvements $745,500 $745,500 General Fund, Parks &
Recreation DIF
9 9094 Santa Barbara Shores
Park Improvements $305,000 $0 Park & Recreation DIF
Total Neighborhood Services $51,342,816 $9,664,500
34 Meeting Date: May 19, 2026

Table 27 – Public Works – FY 2026/27 Annual Work Program Projects, Master Plans, and Capital Maintenance Items

Note: The ranking order will be further defined. Priority 3 are non-CIP programs.

# Project
No. Project Name Total Project Cost Total
Unfunded Current Funding Sources
1 9006
San Jose Creek Bike Path
Northern & Southern
Extent
$49,412,349 $0
Measure A, Measure A Grants, TDA,
Transportation DIF, Bicycle &
Pedestrian DIF, RSTP - State Grant,
ATP - State Grant, Housing &
Community Development, TCSP
Federal Grant, ATP-Federal Grant
Redevelopment Funds, Sales Tax
Revenue Bonds Proceeds
1 9002 Ekwill Street & Fowler
Road Extensions Project $65,907,789 $0
General Fund, Gas Tax, Measure A,
Measure A Grants, Measure A
Project Connect, Transportation
DIF, LRDP, Developer Agreements,
STIP - State Grant, CDBG, STIP -
Federal Grant, ARPA,
Redvelopment Funds
1 9033 Hollister Avenue Bridge
Replacement $41,957,216 $0
General Fund, Measure A, Measure
A-Project Connect, Transportation
DIF, Storm Drain DIF, HBP Federal
Grant, Redvelopment Funds, Lease
Revenue Bond Proceeds
1 9053 Cathedral Oaks Crib Wall
Interim Repair Project $20,174,720 $0
General Fund, Measure A, FHWA-
FEMA, Lease Revenue Bond
Proceeds
1 9117
San Jose Creek Channel
Fish Passage Modification
Project
$7,325,000 $0 General Fund
2 9083 Traffic Signal Upgrades $3,605,599 $0 General Fund, Measure A, HSIP - Federal Grant
4 9085 Goleta Storm Drain Master
Plan $419,000 $0 Measure A, Solid Waste, Storm
Drain DIF
5 9086 Vision Zero Plan $2,894,398 $1,940,000 Measure A, TBD Other Grants/Sources, Unfunded
TBD 9107
Old Town South Fairview
Avenue, High Flow Trash
Capture Devices
$4,914,000 $4,164,000 Solid Waste, Storm Drain DIF,
Unfunded
TBD 9119 Ellwood Beach Drive
Drainage Repair $2,046,000 $1,803,000 General Fund
TBD 9112 Ellwood Mesa/Sperling
Preserve Open Space Plan $11,727,266 $6,666,226 General Fund, MBHMP - State Grant , Unfunded
TBD 9118 Ellwood Coastal Trails and
Habitat Restoration $5,208,500 $5,000,000 Misc Grant, Unfunded TBD 9123 Lake Los Carneros Master
Plan $750,000 $750,000 Unfunded
TBD 9115 Public Works Corporation
Yard Repairs $814,000 $714,000 General Fund, Unfunded
TBD 9141
Heritage Ridge Park
(Developer built City
project)
$3,322,416 $0 Quimby
Total Public Works $220,478,254 $21,037,226
35 Meeting Date: May 19, 2026

To help guide funding discussions and strategies for the unfunded CIP and focus work efforts, staff funding plan recommendation is to pursue both short-term solutions and long- term solutions which will be discussed in detail during the workshop and has wor ked on prioritizing the Cathedral Oaks Crib Wall Repair Project (Project No. 9053) and San Jose Creek Bike Path Northern & Southern Segment (Project No. 9006).

General Fund –Projected Revenue, Expenditures, and Fund Balance over the Next Five Years
Note: Staff are currently evaluating all budgetary adjustments and fund balance calculations. Estimated numbers may be updated at the workshop and finalized by June 2026, before adoption.

General Fund – Five-Year Forecast

The following chart illustrate s projected ongoing revenues against ongoing expenditures.

Based on updated assumptions, expenditures are expected to outpace revenues, resulting in no capacity for expanded or new service levels or restoring deferred maintenance .

Numbers will change and be further refined as we go through the budget development process.

Figure 8 – General Fund Revenues and Expenditures – Five-Year Forecast

A more in-depth discussion on the City’s five-year forecast will be held at the workshop.

Note: Staff are currently evaluating all budgetary adjustments and forecast assumptions. Final forecast numbers is anticipated to change.

36 Meeting Date: May 19, 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 estimated fund balance for the current FY 2025-26.

Figure 9 – 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. Including the Facilities Capital and Building Maintenance Reserve.

Note: The Finance Department’s Annual Work Program for FY 2026/27 includes a comprehensive review of evaluating reserve categories and amounts under long -range projects, contingent on staff capacity.

Gann Appropriations Limit for Fiscal Year 2026/27

The Gann Limit was approved on November 6, 1979, by California voters. Under the Gann Limit, a maximum amount is established for tax -funded government services. For the City of Goleta, the Gann Limit is adjusted against the base year of $22,545,410 that was established by the voters in the November 2, 2004, election. This amount is to be adjusted annually depending on changes in population, inflation, and the transfer of financial responsibility for various government activities from one level of government to another.

Any significant amount of state tax revenue received above the Gann Limit may result in future tax rebates or tax cuts. According to the Revenue and Taxation Code, Section 7910, local governments must establish appropriation limits by resolution each year at a regularly scheduled meeting or a noticed special meeting. The corresponding resolution is in Attachment 2.

37 Meeting Date: May 19, 2026

As a result of Proposition 111, the City is required to choose between two annual inflation factors and two population growth factors for the establishment of the Gann Limit. The choice offered for the annual inflation factor is the greater of (1) the growth in California per capita income, or (2) the growth in non -residential assessed valuation due to new construction within the City. Inflation and population factors are provided by the State Department of Finance and the City’s property tax consultant, HDL Coren & Cone. Due to timing, the GAAN calculations will be provided at the June 16, 2026 Budget meeting.

FINANCE COMMITTEE REVIEW:

The Finance Committee did not meet to review the Preliminary Operating Budget for FY 2026/27.

38 Meeting Date: May 19, 2026

FISCAL IMPACTS:

Total revised General Fund revenues are estimated at $ 55.3 million in FY 2026/27. Total revised General Fund expenditures (ongoing costs plus one-time costs) are anticipated to be $61.4 million. Total revenues for all funds are estimated at $75.4 million and total expenditures at $76.3 million.

The preliminary budgets are still in draft form, and materials provided at this workshop are not intended to be inclusive of the entire recommended budget . Revenues and expenditures estimates are anticipated to change which will be finalized and released in June for consideration at the public hearing on June 16, 2026.

ALTERNATIVES:

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

LEGAL REVIEW BY: Isaac Rosen, City Attorney

APPROVED BY: Robert Nisbet, City Manager

ATTACHMENTS:

1. Draft - Resolution No.26-_ entitled “A resolution of the City Council of the City of Goleta, California amending the Two-Year Budget Plan for fiscal years 202 5/26 and 2026/27 and Comprehensive Capital Improvement Plan”
Exhibit A. Budget Plan
Exhibit B. Comprehensive Capital Improvement Plan

2. Draft - Resolution No.26-_ entitled “A Resolution of the City Council of the City of Goleta, California, Adopting the City’s GANN Limit for Fiscal Year 2026/27” Exhibit A. Gann Limit Worksheet – Will be provided at June 16, 2026 Budget meeting

3. Draft - Resolution No.2 6-__ entitled “A resolution of the City Council of the City of Goleta, California Amending the City of Goleta Schedule of Authorized Positions and the City of Goleta Salary Schedule and Classification Plan for Fiscal Year 2025/26 and Fiscal Year 2026/27 and, adding new classification specifications Exhibit A. City of Goleta Salary Schedule and Classification Plan for Fiscal Year 2025/26 and Fiscal Year 2026/27
Exhibit B. City of Goleta Schedule of Authorized Positions for Fiscal Year 2025/26 and Fiscal Year 2026/27
Exhibit C. Organization Chart by Position

4. Five-Year Forecast and FY 2026/27 Budget Priority Setting Staff Report , Dated February 3, 2026
39 Meeting Date: May 19, 2026

5. Facilities Capital and Building Maintenance Reserve Policy Framework

6. Fiscal Year 2026/27 Mid-Cycle Budget Presentation
40 ATTACHMENT 1
Res
olution No.26-_ entitled “A Resolution of the City Council of the City of Goleta, California Amending the Two-Year Budget Plan for Fiscal Years 2025/26 and 2026/27 and Comprehensive Capital Improvement Plan”
DRAFT
41 RESOLUTION NO. 26-__

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

GOLETA, CALIFORNIA AMENDING THE TWO-YEAR BUDGET
PLAN FOR FISCAL YEARS 2025 /26 AND 2026/27 AND

COMPREHENSIVE CAPITAL IMPROVEMENT PLAN

WHEREAS, the City Council adopted the Two-Year Budget for Fiscal Years 2025/26 and 2026/27 on June 17, 2025; and

WHEREAS, it is prudent practice to perform a review and amendment of the Two-Year Budget in June at the mid-point of the spending plan; and

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

WHEREAS, pursuant to Government Code Sections 66002(b) and 65090, City Council held a noticed public hearing regarding the City of Goleta’s Comprehensive Capital Improvement Plan at its regular meeting of May 19, 2026; and

WHEREAS, the Comprehensive Capital Improvement Plan indicates the approximate location, size, time of availability and cost estimates for all facilities and improvements that will be financed with those fees that are levied by the City on new development in order to fund public capital improvements necessitated by such development; and

WHEREAS, purs
uant to Government Code Section 65103(c), the Planning
Commission of the City of Goleta reviewed the Comprehensive Capital Improvement Plan for FY 2026/27 for consistency with the City’s adopted General Plan and adopted Resolution No. 26-XX, a Resolution of the Planning Commission of the City of Goleta, California, Finding the Fiscal Year 2026 /2027 Capital Improvement Program is in Conformance with the Goleta General Plan/Coastal Land Use Plan Pursuant to Section 65401 of the Government Code; and

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

WHEREAS, i t is in the public interest for the City Council to amend the Budget Plan and Capital Improvement Plan for fiscal year 2026/27 as proposed by the City Manager.

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

SECTION 1: FINDINGS
The City Council finds and declares that the foregoing recitals are true and correct.

SECTION 2: ADOPTION
The Budget Plan and Comprehensive Capital Improvement Plan, Exhibits A and B to this resolution, and incorporated by reference, is approved.

SECTION 3: REAPPROPRIATION/CONTINUED ALLOCATIONS
The City Manager, or designee, is authorized to re-appropriate/continue any unused appropriations for capital projects, special projects, and grant programs at the close of fiscal years 2025/26 and 2026/27.

SECTION 4: CASH FLOW RESERVE FUND
The City Manager, or designee, may appropriate any remaining revenues at the close of f iscal years 2025/26 and 2026 /27 into the applicable Unassigned Reserve fund on June 30 of each year.

SECTION 5: BUDGET ADJUSTMENTS
The Budget Plan may be subsequently adjusted as follows:

A. By majority vote of the City Council;

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

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

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

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

DRAFT
43 SECTION 6: CERTIFICATION
The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED, APPROVED AND ADOPTED this 16
th day of June, 2026.

___________________________

PAULA PEROTTE, MAYOR

ATTEST: APPROVED AS TO FORM:

_______________________ __________________________
DEBORAH S. LOPEZ ISAAC ROSEN

CITY CLERK CITY ATTORNEY

DRAFT
44 STATE OF CALIFORNIA )
COUNTY OF SANTA BARBARA ) ss.

CITY OF GOLETA )

I, DEBORAH S. LOPEZ , City Clerk of the City of Goleta, California, DO HEREBY CERTIFY that the foregoing Resolution No. 26-__ was duly adopted by the City Council of the City of Goleta at a regular meeting held on the 16 th day of
June, 2026, by the following vote of the Council:

AYES:

NOES:

ABSENT:

(SEAL)

_________________________
DEBORAH S. LOPEZ

CITY CLERK

DRAFT
45 Summary of Revenues
zz z z z
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Proposed
FY 2026/27
Revised

GENERAL FUND
Taxes
Property Tax 9,332,590$ 9,698,884.6$ 10,136,928.1 $ 10,296,800.0 $ 10,421,800.0 $ 10,601,200.0$ 10,680,500.0$ Sales Tax 8,726,058 8,652,089 8,980,584 8,806,000 8,806,000 9,057,800 9,083,970 Transaction and Use Tax - 5,069,832 12,322,825 11,300,000 12,516,800 11,600,000 13,483,000 Transient Occupancy Tax 13,884,890 14,234,251 14,110,059 13,800,000 13,800,000 14,214,000 14,370,000 Franchise Fee 1,636,443 1,678,956 1,632,464 1,602,700 1,602,700 1,616,100 1,632,100 Cannabis Tax 1,021,742 762,455 743,488 650,000 550,000 650,000 500,000 Total 34,601,722$ 40,096,467$ 47,926,348$ 46,455,500$ 47,697,300$ 47,739,100$ 49,749,570$ Licenses & Service Charges
Legal Deposits Earned 7,300$ -$ -$ 1,000$ 1,000$ 1,000$ 1,000$ Planning Fees 117,807 130,277 169,992 124,200 124,200 124,200 124,200 Planning Deposits Earned 329,810 243,707 283,247 217,800 217,800 217,800 217,800 Building Permits 456,122 708,483 492,122 1,170,000 1,170,000 1,202,500 1,202,500 Public Works Deposits Earned 32,733 12,332 33,465 17,900 17,900 17,900 17,900 PW/Engineering Fees 98,905 91,896 166,068 187,700 187,700 187,700 187,700 Solid Waste Roll Off Fees 26,455 23,816 28,418 30,000 30,000 30,000 30,000 Business License 539,876 511,681 306,016 302,500 302,500 302,500 302,500 Plan Check Fees 397,352 580,969 795,341 923,000 923,000 955,500 955,500 Other Licenses & Charges 114,501 130,837 150,475 145,460 145,460 150,248 200,248 Total 2,120,862$ 2,433,996$ 2,425,144$ 3,119,560$ 3,119,560$ 3,189,348$ 3,239,348$ Fines and Penalties
Fines & Penalties 170,039$ 223,910$ 270,610$ 201,500$ 201,500$ 201,500.0$ 201,500.0$ Total 170,039$ 223,910$ 270,610$ 201,500$ 201,500$ 201,500$ 201,500$ Investment Income
Interest & Rent Income 996,093$ 2,070,886$ 2,104,478$ 1,044,200$ 1,026,200$ 1,094,200.0$ 1,576,200.0$ Total 996,093$ 2,070,886$ 2,104,478$ 1,044,200$ 1,026,200$ 1,094,200$ 1,576,200$ Reimbursements
Reimbursements 314,505$ 480,586$ 1,175,150$ 392,900$ 861,105$ 392,900.0$ 397,100.0$ Total 314,505$ 480,586$ 1,175,150$ 392,900$ 861,105$ 392,900$ 397,100$ Other Revenues
Other Revenue 125,585$ 147,119$ 849,764$ 116,000$ 272,500$ 116,000.0$ 96,500.0$ Total 125,585$ 147,119$ 849,764$ 116,000$ 272,500$ 116,000$ 96,500$ TOTAL GENERAL FUND $ 38,328,806 45,452,965$ 54,751,493$ 51,329,660$ 53,178,165$ 52,733,048$ 55,260,218$ Transfers In
Transfers In Other Funds 28,558$ 160,156$ 9,290$ 34,685$ 34,685$ 34,685$ 22,544$ Total 28,558$ 160,156$ 9,290$ 34,685$ 34,685$ 34,685$ 22,544$ TOTAL GENERAL FUND + TRANSFERS $ 38,357,365 45,613,120$ 54,760,784$ 51,364,345$ 53,212,850$ 52,767,733$ 55,282,762$ Attachment 1 - Exhibit A
DRAFT
46 Summary of Revenues

SPECIAL FUNDS
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Proposed
FY 2026/27
Revised
201 Gas Tax
Intergovernmental 812,596$ 876,830$ 899,770$ 922,360$ 922,360$ 949,600$ 940,400$ Use of Property & Interest Earnings 43,796 77,809 26,161 - - - - Total 856,392$ 954,639$ 925,932$ 922,360$ 922,360$ 949,600$ 940,400$ 202 TD A
Intergovernmental 35,762$ 35,806$ 36,157$ 36,319$ 36,319$ 36,319$ 36,000$ Use of Property & Interest Earnings 4,480 12,149 12,318 - - - - Total 40,242$ 47,956$ 48,475$ 36,319$ 36,319$ 36,319$ 36,000$ 203 Road Maintenance and Repair Accoun t
Intergovernmental 729,671$ 843,729$ 891,289$ 884,571$ 884,571$ 911,100$ 918,800$ Use of Property & Interest Earnings 23,541 45,109 44,412 - - - - Total 753,212$ 888,837$ 935,702$ 884,571$ 884,571$ 911,100$ 918,800$ 205 Measure A (Sales Tax)
Other Taxes 2,265,948$ 2,250,748$ 2,278,140$ 2,293,324$ 2,293,324$ 2,121,873$ 2,191,947$ Use of Property & Interest Earnings 111,017 303,554 290,486 - - - - Other Revenue - - - - 14,263 - - Total 2,376,965$ 2,554,301$ 2,568,626$ 2,293,324$ 2,307,587$ 2,121,873$ 2,191,947$ 206 Measure A- Other
Intergovernmental -$ 202,090$ 1,200,798$ -$ 1,825,310$ -$ -$ Total -$ 202,090$ 1,200,798$ -$ 1,825,310$ -$ -$ 207 Measure A Project Connec t
Intergovernmental -$ -$ -$ 4,207,159$ 8,414,318$ -$ -$ Total -$ -$ -$ 4,207,159$ 8,414,318$ -$ -$ 208 County Per Capita
Intergovernmental 729,425$ 800,992$ 829,862$ 854,382$ 867,378$ 879,638$ 828,872$ Use of Property & Interest Earnings 3,088 16,656 9,725 - - - - Other Revenue - - - - - - - Total 732,513$ 817,648$ 839,587$ 854,382$ 867,378$ 879,638$ 828,872$ Transfers in Other Funds -$ 51,237$ -$ -$ -$ -$ -$ Total + Transfers 732,513$ 868,885$ 839,587$ 854,382$ 867,378$ 879,638$ 828,872$ 209 County Per Capita - Buellton
Intergovernmental 157,255$ 161,891$ 165,212$ 170,168$ 168,015$ 175,273$ 163,685$ Use of Property & Interest Earnings 3,374 9,497 9,777 - - - - Total 160,629$ 171,388$ 174,989$ 170,168$ 168,015$ 175,273$ 163,685$ 210 County Per Capita - Solvang
Intergovernmental 180,468$ 186,265$ 189,586$ 195,274$ 192,389$ 201,132$ 188,059$ Use of Property & Interest Earnings 3,098 6,992 4,273 - - - - Total 183,566$ 193,257$ 193,859$ 195,274$ 192,389$ 201,132$ 188,059$ 211 Solid Waste
License & Service Charges 1,293,463$ 1,360,341$ 1,432,990$ 1,470,300$ 1,470,300$ 1,514,409$ 1,514,409$ Fines & Penalties - 705 360 - - - - Other Revenue 242,896 47,848 29,974 25,000 25,000 25,000 25,000 Use of Property & Interest Earnings 35,957 79,058 87,082 - - - - Total 1,572,315$ 1,487,952$ 1,550,406$ 1,495,300$ 1,495,300$ 1,539,409$ 1,539,409$ Transfers in Other Funds -$ -$ -$ -$ -$ -$ -$ Total + Transfers 1,572,315$ 1,487,952$ 1,550,406$ 1,495,300$ 1,495,300$ 1,539,409$ 1,539,409$ 212 Public Safety Donations
Other Revenue -$ -$ -$ -$ -$ -$ -$ Use of Property & Interest Earnings (17,870) - - - - - - Total (17,870)$ -$ -$ -$ -$ -$ -$ 213 Buellton Library
Intergovernmental 193,729$ 193,729$ 193,729$ 293,729$ 293,729$ 293,729$ 295,651$ Fines & Penalties 128
364 294 750 750 750 750 Use of Property & Interest Earnings 2,579 2,400 3,983 - - - - Other Revenue 1,548 1,901 692 1,000 1,000 1,000 1,000 Total 197,984$ 198,393$ 198,697$ 295,479$ 295,479$ 295,479$ 297,401$ 214 Solvang Library
Intergovernmental 184,855$ 184,855$ 184,855$ 284,855$ 284,855$ 293,400$ 293,401$ Fines & Penalties 794 845 1,350 1,000 1,000 1,000 1,000 Use of Property & Interest Earnings 1,683 1,376 4,197 - - - - Other Revenue 8,755 19,102 32,684 11,700 11,700 11,700 11,700 Total 196,087$ 206,178$ 223,086$ 297,555$ 297,555$ 306,100$ 306,101$ Attachment 1 - Exhibit A
DRAFT
47 Summary of Revenues
SPECIAL FUNDS Continued
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Proposed
FY 2026/27
Revised
217 Community Cente r
Charges for services -$ 40,727$ 21,685$ 40,000$ 40,000$ 40,000$ 40,000$ Use of Property & Interest Earnings 118,628$ 285,618$ 344,469$ 323,000$ 323,000$ 323,000$ 323,000$ Other Revenue 50,000$ 423$ 4,765$ -$ -$ -$ 29,000$ Total 168,628$ 326,768$ 370,919$ 363,000$ 363,000$ 363,000$ 392,000$ Transfers in Other Funds 99,474$ 231,712$ 413,043$ 530,950$ 530,950$ 547,550$ 590,300$ Total + Transfers 268,102$ 558,480$ 783,963$ 893,950$ 893,950$ 910,550$ 982,300$ 220 Transportation Facilities DIF
Impact Fees 14,068$ 420,380$ 2,393,166$ 223,300$ 287,803$ 3,708,600$ 2,170,000$ Use of Property & Interest Earnings 261,149 490,188 209,861 - - - - Other Revenue - - - - - - - Transfers in Other Funds - - - - - - - Total 275,217$ 910,568$ 2,603,027$ 223,300$ 287,803$ 3,708,600$ 2,170,000$ 221 Parks & Recreation Facilities DIF
Impact Fees 2,192$ 313,625$ 330$ 30,000$ 27,141$ 2,098,600$ 240,400$ Use of Property & Interest Earnings 178,323 355,501 275,456 - - - - Total 180,515$ 669,126$ 275,786$ 30,000$ 27,141$ 2,098,600$ 240,400$ 222 PAF DIF
Impact Fees 570$ 48,548$ 654,453$ 7,800$ 7,067$ 397,300$ 297,300$ Other Revenue - - - - - - - Use of Property & Interest Earnings (1,339) 529 4,739 - - - - Total (770)$ 49,077$ 659,192$ 7,800$ 7,067$ 397,300$ 297,300$ 223 Library Facilities Development Fees
Impact Fees 177$ 13,208$ 203,861$ 2,400$ 2,171$ 123,800$ 92,500$ Use of Property & Interest Earnings 4,837 8,400 8,884 - - - - Total 5,015$ 21,608$ 212,745$ 2,400$ 2,171$ 123,800$ 92,500$ 224 Sheriff DIF
Impact Fees -$ -$ -$ -$ -$ -$ -$ Use of Property & Interest Earnings 2,917 6,720 7,326 - - - - Total 2,917$ 6,720$ 7,326$ -$ -$ -$ -$ 225 Housing In-Lieu DIF
Impact Fees -$ -$ -$ -$ -$ 88,700$ -$ Use of Property & Interest Earnings 26,356
59,020 72,382 - - - - Total 26,356$ 59,020$ 72,382$ -$ -$ 88,700$ -$ Transfers in Other Funds -$ 200,000$ 250,000$ -$ -$ -$ -$ Total + Transfers 26,356$ 259,020$ 322,382$ -$ -$ 88,700$ -$ 226 Environmental Programs
Other Revenue -$ -$ 575$ -$ -$ -$ -$ Use of Property & Interest Earnings 3,580 8,247 9,000 - - - - Total 3,580$ 8,247$ 9,575$ -$ -$ -$ -$ 229 Fire DIF
Impact Fees 921$ 170,838$ 246,047$ 13,700$ 12,546$ 186,500$ 101,300$ Use of Property & Interest Earnings 70,838 164,641 184,899 - - - - Total 71,759$ 335,480$ 430,946$ 13,700$ 12,546$ 186,500$ 101,300$ 230 Long Range Development Plan
Other Revenue -$ 2,300,000$ -$ 2,300,000$ 6,189,883$ -$ -$ Use of Property & Interest Earnings 368 - - - - - - Transfers In - - - - - - - Total 368$ 2,300,000$ -$ 2,300,000$ 6,189,883$ -$ -$ 231 Developer Agreements
Other Revenue -$ -$ 1,554,760$ -$ -$ -$ -$ Donations - - - - - - - Use of Property & Interest Earnings - - - - - - - Total -$ -$ 1,554,760$ -$ -$ -$ -$ 232 County Fire DIF
Intergovernmental -$ -$ -$ -$ 849,514$ -$ -$ Total -$ -$ -$ -$ 849,514$ -$ -$ 234 Storm Drain DIF
Use of Property & Interest Earnings 8,255$ 26,147$ 29,366$ -$ -$ -$ -$ Impact Fees 2,319 196,698 108 31,700 28,686 168,400 117,500 Total 10,574$ 222,846$ 29,475$ 31,700$ 28,686$ 168,400$ 117,500$ Attachment 1 - Exhibit A
DRAFT
48 Summary of Revenues
SPECIAL FUNDS Continued
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Proposed
FY 2026/27
Revised
235 Bicycle & Pedestrian DIF
Use of Property & Interest Earnings 2,160$ 11,017$ 13,619$ -$ -$ -$ -$ Impact Fees 571 41,781 93 7,800 7,065 70,200 67,600 Total 2,731$ 52,798$ 13,712$ 7,800$ 7,065$ 70,200$ 67,600$ 236 Misc Grants - Library
Intergovernmental 17,778$ 19,782$ 17,995$ -$ 18,456$ -$ -$ Use of Property & Interest Earnings - - - - - - - Total 17,778$ 19,782$ 17,995$ -$ 18,456$ -$ -$ 237 Local Grants
Intergovernmental -$ 75,000$ 83,333$ -$ 7,500$ -$ -$ Total -$ 75,000$ 83,333$ -$ 7,500$ -$ -$ 238 Non-Residential Affordable Housing DIF
Impact Fees 6,361$ -$ -$ 38,000$ 27,519$ 330,900$ 66,900$ Use of Property & Interest Earnings (2) 300 327 - - - - Total 6,359$ 300$ 327$ 38,000$ 27,519$ 330,900$ 66,900$ 239 Quimby
Impact Fees -$ 3,119,040$ -$ 1,751,000$ 5,073,416$ 1,807,100$ 1,357,900$ Use of Property & Interest Earnings - 12,755 3,302,110 - - - - Total -$ 3,131,795$ 3,302,110$ 1,751,000$ 5,073,416$ 1,807,100$ 1,357,900$ 240 County Library DIF
Impact Fees -$ -$ -$ -$ 130,000$ -$ -$ Total -$ -$ -$ -$ 130,000$ -$ -$ 301 State Dept of Parks and Recreation
Intergovernmental -$ -$ -$ -$ 927,952$ -$ -$ Total -$ -$ -$ -$ 927,952$ -$ -$ 302 COPS - Public Safety
Intergovernmental 165,271$ 186,159$ 194,663$ 150,000$ 201,537$ 150,000$ 175,000$ Use of Property & Interest Earnings - - - - - - - Total 165,271$ 186,159$ 194,663$ 150,000$ 201,537$ 150,000$ 175,000$ 304 Recycling Grant
Intergovernmental 46,605$ 109,029$ 8,448$ -$ 244,544$ -$ -$ Use of Property & Interest Earnings - - - - - - - Total 46,605$ 109,029$ 8,448$ -$ 244,544$ -$ -$ 305 RSTP Grant
Intergovernmental -$ -$ -$ -$ 565,315$ -$ -$ Use of Property & Interest Earnings - - - - - - - Total -$ -$ -$ -$ 565,315$ -$ -$ 306 LSTP Grant
Intergovernmental -$ -$ 734,544$ -$ 255,372$ -$ -$ Use of Property & Interest Earnings - - - - - - - Total -$ -$ 734,544$ -$ 255,372$ -$ -$ 308 STIP
Intergovernmental -$ -$ 5,411,557$ -$ 5,975,137$ -$ -$ Use of Property & Interest Earnings - - - - - - - Total -$ -$ 5,411,557$ -$ 5,975,137$ -$ -$ 310 Cal Fire Grant
Intergovernmental -$ -$ -$ -$ -$ -$ -$ Use of Property & Interest Earnings - 286,985 661,436 - 760,451 - - Total -$
286,985$ 661,436$ -$ 760,451$ -$ -$ 311 Misc Grants
Intergovernmental 16,265$ 16,727$ -$ -$ 235,508$ -$ -$ Use of Property & Interest Earnings - - - - - - - Total 16,265$ 16,727$ -$ -$ 235,508$ -$ -$ 314 SCG
Intergovernmental -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ Attachment 1 - Exhibit A
DRAFT
49 Summary of Revenues
SPECIAL FUNDS Continued
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Proposed
FY 2026/27
Revised
317 SSARTP Gran t
Intergovernmental -$ 51,240$ -$ -$ -$ -$ -$ Total -$ 51,240$ -$ -$ -$ -$ -$ 318 ATP - State
Intergovernmental -$ -$ 821,957$ -$ 1,847,043$ -$ -$ Total -$ -$ 821,957$ -$ 1,847,043$ -$ -$ Transfers in Other Funds -$ -$ 40,000$ -$ -$ -$ -$ Total + Transfers -$ -$ 861,957$ -$ 1,847,043$ -$ -$ 319 Housing & Community Development
Intergovernmental 80,265$ 140,462$ 729,866$ -$ -$ -$ -$ Total 80,265$ 140,462$ 729,866$ -$ -$ -$ -$ 320 Cal OES
Intergovernmental -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ 321 TIRCP
Intergovernmental 938,149$ 521,489$ 5,427,842$ -$ 9,430,658$ -$ -$ Total 938,149$ 521,489$ 5,427,842$ -$ 9,430,658$ -$ -$ 322 MBHMP
Intergovernmental 1,093,425$ 592,390$ 2,328,617$ -$ -$ -$ -$ Total 1,093,425$ 592,390$ 2,328,617$ -$ -$ -$ -$ 323 Cal OES - State
Use of Property & Interest Earnings -$ -$ -$ -$ -$ -$ -$ Intergovernmental - (3) - - - - - Total -$ (3)$ -$ -$ -$ -$ -$ 324 Planning Grants Program (PGP)
Use of Property & Interest Earnings -$ -$ -$ -$ -$ -$ -$ Intergovernmental 107,790 - - - - - - Total 107,790$ -$ -$ -$ -$ -$ -$ 325 California State Library Grant
Use of Property & Interest Earnings -$ -$ -$ -$ -$ -$ -$ Intergovernmental - 14,100 379,086 - 3,885,374 - - Total -$ 14,100$ 379,086$ -$ 3,885,374$ -$ -$ 401 HBP - Highway Bridge Replacement Program
Intergovernmental 230,098$ 3,328,627$ 9,290,816$ 5,454,234$ 20,718,401$ 4,000,000$ 4,000,000$ Total 230,098$ 3,328,627$ 9,290,816$ 5,454,234$ 20,718,401$ 4,000,000$ 4,000,000$ 402 Community Development Block Grant
Intergovernmental 209,949$ 456,696$ 125,020$ 320,925$ 740,374$ 320,925$ 302,724$ Total 209,949$ 456,696$ 125,020$ 320,925$ 740,374$ 320,925$ 302,724$ 409 OTS-Office of Traffic Safety
Intergovernmental -$ 19,372$ 81,846$ -$ 64,429$ -$ -$ Total -$ 19,372$ 81,846$ -$ 64,429$ -$ -$ 416 BPMP - Bridge Prev. Maint
Intergovernmental -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ 417 Highway Safety Improvement Prog.

Intergovernmental -$ -$ 371,244$ -$ 2,748,856$ -$ -$ Total -$ -$ 371,244$ -$ 2,748,856$ -$ -$ 418 ATP - Federal
Intergovernmental -$ -$ 7,435$ -$ 15,282,566$ -$ -$ Total -$ -$ 7,435$ -$ 15,282,566$ -$ -$ 419 TIGER
Intergovernmental -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ 420 FHWA - FEMA Reimbursemen t
Intergovernmental -$ -$ -$ -$ 275,246$ -$ -$ Total -$ -$ -$ -$ 275,246$ -$ -$ 421 Hazard Mitigation Grant Program
Intergovernmental -$ 3,236,922$ 59,608$ -$ 1,136,255$ -$ -$ Total -$ 3,236,922$ 59,608$ -$ 1,136,255$ -$ -$ Attachment 1 - Exhibit A
DRAFT
50 Summary of Revenues
SPECIAL FUNDS Continued
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Proposed
FY 2026/27
Revised
422 CARES Ac t
Use of Property & Interest Earnings -$ -$ -$ -$ -$ -$ -$ Intergovernmental - - - - - - - Total -$ -$ -$ -$ -$ -$ -$ 423 Coronavirus State & Local Fiscal Recovery Funds
Intergovernmental 825,000$ 4,057,630$ 1,051,360$ -$ -$ -$ -$ Total 825,000$ 4,057,630$ 1,051,360$ -$ -$ -$ -$ 424 Community Project Funding
Intergovernmental -$ -$ -$ -$ 3,000,000$ -$ -$ Total -$ -$ -$ -$ 3,000,000$ -$ -$ 425 United State Dept of Agriculture
Intergovernmental -$ -$ 1,794$ -$ 998,206$ -$ -$ Total -$ -$ 1,794$ -$ 998,206$ -$ -$ 501 Library Services
Other Taxes 558,778$ 603,576$ 628,590$ 651,800$ 651,800$ 664,700$ 650,300$ Use of Property & Interest Earnings 15,587 44,496 17,095 - - - - Other Revenue - - - - - - - Total 574,365$ 648,072$ 645,684$ 651,800$ 651,800$ 664,700$ 650,300$ Transfers in Other Funds -$ -$ -$ -$ -$ -$ 195,000.0$ Total + Transfers 574,365$ 648,072$ 645,684$ 651,800$ 651,800$ 664,700$ 845,300$ 502 Street Lighting
Other Taxes 305,377$ 307,831$ 311,646$ 311,800$ 311,800$ 311,800.0$ 311,300.0$ Use of Property & Interest Earnings 4,036 13,936 17,054 - - -$ -$ Total 309,413$ 321,767$ 328,699$ 311,800$ 311,800$ 311,800$ 311,300$ 503 PEG
Other Taxes 56,793$ 51,781$ 48,789$ 60,000$ 60,000$ 60,000$ 60,000$ Use of Property & Interest Earnings 3,540 11,573 13,177 - - - - Total 60,333$ 63,354$ 61,967$ 60,000$ 60,000$ 60,000$ 60,000$ 504 CASp Cert & Training
Use of Property & Interest Earnings 630$ 1,788$ 56,413$ -$ -$ -$ -$ Total 630$ 1,788$ 56,413$ -$ -$ -$ -$ 605 RDA Successor – Non Housing
Intergovernmental 1,148,844$ 756,579$ 1,145,134$ 1,061,826$ 1,061,826$ 1,000,000$ 1,497,348$ Use of Property & Interest Earnings 34,389 25,064 34,346 - - - - Total 1,183,233$ 781,643$ 1,179,480$ 1,061,826$ 1,061,826$ 1,000,000$ 1,497,348$ 609 Lease Revenue Bond
Use of Property & Interest Earnings -$ -$ 200,988$ -$ -$ -$ -$ Loan Proceeds - - 19,764,766 - - - - Total -$ -$ 19,965,754$ -$ -$ -$ -$ 610 Sales Tax Revenue Bond
Use of Property & Interest Earnings -$ -$ 168,295$ -$ -$ -$ -$ Loan Proceeds - - 16,613,419 - - - - Total -$ -$ 16,781,714$ -$ -$ -$ -$ 701 Plover Endowment
Use of Property & Interest Earnings 1,974$ 5,784$ 7,172$ 7,000$ 7,000$ 7,000$ 7,000$ Total 1,974$ 5,784$ 7,172$ 7,000$ 7,000$ 7,000$ 7,000$ 702 Section 115 Trust - Pension
Use of Property & Interest Earnings 10,147$ 16,586$ 20,686$ -$ -$ -$ -$ Total 10,147$ 16,586$ 20,686$ -$ -$ -$ -$ Transfers in Other Funds -$ -$ -$ -$ 100,000$ -$ -$ Total + Transfers 10,147$ 16,586$ 20,686$ -$ 100,000$ -$ -$ Attachment 1 - Exhibit A
DRAFT
51 Summary of Revenues
SPECIAL FUNDS Continued
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Proposed
FY 2026/27
Revised
703 Section 115 Trust - OPEB
Use of Property & Interest Earnings 19,905$ 32,537$ 40,581$ -$ -$ -$ -$ Total 19,905$ 32,537$ 40,581$ -$ -$ -$ -$ Transfers in Other Funds -$ -$ -$ -$ 300,000$ -$ -$ Total + Transfers 19,905$ 32,537$ 40,581$ -$ 300,000$ -$ -$ TOTAL SPECIAL FUNDS LESS TRANSFERS 13,695,880$ 30,852,368$ 85,319,056$ 24,438,176$ 102,123,998$ 23,273,448$ 19,512,745$ TOTAL SPECIAL FUNDS 13,795,355$ 31,284,080$ 85,982,099$ 24,969,126$ 103,054,948$ 23,820,998$ 20,103,045$ CITYWIDE REVENUES LESS TRANSFERS $ 52,024,687 76,305,333 140,070,549 75,767,836 $ 155,302,162 $ 76,006,496 $ 74,772,963 CITYWIDE REVENUES $ 52,152,719 $ 76,897,201 $ 140,742,883 $ 76,333,471 $ 156,267,797 $ 76,588,731 $ 75,385,807 Attachment 1 - Exhibit A
DRAFT
52 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised
GENERAL FUND - 101 2 6.70% 4.52% 4.56%
Property Tax Secured 101-80-8500-40000 3,532,850.85$ 3,769,588.15$ 3,940,015.06$ 4,119,500.00$ 4,119,500.00$ 4,250,000.00$ 4,182,100.00$ Property Tax Unsecured 101-80-8500-40001 149,876.77 140,945.14 177,179.69 157,800.00 157,800.00 162,800.00 154,800.00 Property Tax-Unitary 101-80-8500-40002 35,066.65 37,855.35 42,220.72 36,500.00 36,500.00 36,500.00 40,900.00 Property Tax In-Lieu of VLF 101-80-8500-40003 4,354,087.00 4,685,214.00 4,907,208.00 5,067,000.00 5,067,000.00 5,235,900.00 5,286,700.00 Property Tax Supplemental 101-80-8500-40004 152,155.66 103,315.22 98,112.21 50,000.00 50,000.00 50,000.00 50,000.00 Property Tax HOX 101-80-8500-40005 15,738.32 15,566.24 15,436.76 16,000.00 16,000.00 16,000.00 16,000.00 RDA TI Pass-thru 101-80-8500-40006 654,459.65 755,011.34 765,654.62 700,000.00 700,000.00 700,000.00 800,000.00 Real Property Transfer Tax 101-80-8500-40400 438,354.62 191,389.16 191,101.05 150,000.00 275,000.00 150,000.00 150,000.00 Property Tax Revenue 9,332,589.52$ 9,698,884.60 $ 10,136,928.11 $ 10,296,800.00 $ 10,421,800.00 $ 10,601,200.00 $ 10,680,500.00 $ Sales Tax 101-80-8500-40100 8,726,058.34$ 8,652,088.98 $ 8,980,583.52 $ 8,806,000.00 $ 8,806,000.00 $ 9,057,800.00 $ 9,083,970.00 $ Sales Tax In-Lieu 101-80-8500-40101 - - - - - - - Sales Tax Revenue 8,726,058.34$ 8,652,088.98 $ 8,980,583.52 $ 8,806,000.00 $ 8,806,000.00 $ 9,057,800.00 $ 9,083,970.00 $ Transaction and Use Tax 101-80-8500-40150 - $ 5,069,832.38$ 12,322,825.24 $ 11,300,000.00 $ 12,516,800.00 $ 11,600,000.00 $ 13,483,000.00 $ Transaction and Use Tax Revenue -$ 5,069,832.38$ 12,322,825.24 $ 11,300,000.00 $ 12,516,800.00 $ 11,600,000.00 $ 13,483,000.00 $ Transient Occupancy Tax 101-80-8500-40200 13,884,889.53$ 14,234,250.58 $ 13,916,161.13 $ 13,636,000.00 $ 13,636,000.00 $ 14,045,000.00 $ 14,200,000.00 $ Transient Occupancy Tax - STVR101-80-8500-40201 - - 193,898.13 164,000.00 164,000.00 169,000.00 170,000.00 Transient Occupancy Tax Revenue 13,884,889.53$ 14,234,250.58 $ 14,110,059.26 $ 13,800,000.00 $ 13,800,000.00 $ 14,214,000.00 $ 14,370,000.00 $ Cannabis Tax 101-80-8500-40300 1,021,742.02$ 762,454.51 $ 743,487.62 $ 650,000.00 $ 550,000.00 $ 650,000.00 $ 500,000.00 $ Cannabis Tax 1,021,742.02$ 762,454.51 $ 743,487.62 $ 650,000.00 $ 550,000.00 $ 650,000.00 $ 500,000.00 $ Franchise Fee - Cable 101-80-8500-41200 283,964.37$ 258,903.34 $ 243,947.46 $ 240,000.00 $ 240,000.00 $ 240,000.00 $ 240,000.00 $ Franchise Fee - Electric 101-80-8500-41201 583,158.39 601,725.66 594,652.32 594,600.00 594,600.00 594,600.00 599,000.00 Franchise Fee - Gas 101-80-8500-41202 130,299.83 151,078.84 96,363.33 96,300.00 96,300.00 96,300.00 107,900.00 Franchise Fee - Solid Waste 101-80-8500-41203 639,020.28 667,248.32 697,501.28 671,800.00 671,800.00 685,200.00 685,200.00 Franchise Fee Revenue 1,636,442.87$ 1,678,956.16 $ 1,632,464.39 $ 1,602,700.00 $ 1,602,700.00 $ 1,616,100.00 $ 1,632,100.00 $ Attachment 1 - Exhibit A
DRAFT
53 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

GENERAL FUND CONTINUED
License - General & Misc 101-80-8500-41000 349,739.36$ 347,292.00$ 172,697.00$ 180,000.00$ 180,000.00$ 180,000.00$ 180,000.00$ License - Cannabis 101-80-8500-41001 183,057.00 157,552.00 126,420.00 116,000.00 116,000.00 116,000.00 116,000.00 License - Tobacco 101-80-8500-41002 7,080.00 6,837.00 6,899.00 6,500.00 6,500.00 6,500.00 6,500.00 License - Maruijuana Delivery 101-80-8500-41003 - - - - - - - Permits - Building (E) 101-40-4200-41100 456,121.67 708,482.65 492,122.36 1,170,000.00 1,170,000.00 1,202,500.00 1,202,500.00 Permits - Planning 101-40-4100-41101 117,807.34 130,276.59 169,992.00 124,200.00 124,200.00 124,200.00 124,200.00 Plan Checking Services (E) 101-80-8500-45200 397,352.37 580,968.95 795,340.69 923,000.00 923,000.00 955,500.00 955,500.00 Roll Off Fees 101-50-5900-41206 26,455.00 23,816.00 28,418.00 30,000.00 30,000.00 30,000.00 30,000.00 Permits - Encroachment & Transp101-50-5200-41208 93,625.42 90,028.50 166,068.34 187,700.00 187,700.00 187,700.00 187,700.00 Other Licenses and Permits 101-50-5100-41209 5,280.00 1,867.00 - - - - - Other Licenses and Permits 101-60-6100-41209 2,609.00 3,938.00 3,288.00 - - - - Other Licenses and Permits 101-80-8500-41209 9,321.00 13,795.29 16,523.00 13,000.00 13,000.00 13,000.00 13,000.00 Management Fee 101-80-8500-45100 82,600.00 86,800.00 91,200.00 95,760.00 95,760.00 100,548.00 100,548.00 EV Charging Stations 101-40-4500-45203 - - 4,035.38 - - - - Classes/Camps Contracted (E) 101-60-6500-45204 - - - - - - 50,000.00 Developer Deposits Earned 101-10-1400-45300 7,299.88 - - 1,000.00 1,000.00 1,000.00 1,000.00 Developer Deposits Earned 101-40-4100-45300 329,809.98 243,706.64 283,246.51 217,800.00 217,800.00 217,800.00 217,800.00 Developer Deposits Earned 101-40-4200-45300 - - - - - - - Developer Deposits Earned 101-50-5200-45300 32,733.00 12,332.00 33,465.35 17,900.00 17,900.00 17,900.00 17,900.00 Developer Deposits Earned 101-60-6100-45300 - - - - - - - Copies 101-20-2100-45901 1,881.15 4,058.07 2,620.28 1,500.00 1,500.00 1,500.00 1,500.00 Copi
es 101-80-8500-45901 48.00 28.80 - 200.00 200.00 200.00 200.00 Merchant Card Service Fee 101-80-8500-45902 18,041.56 22,216.96 32,807.98 35,000.00 35,000.00 35,000.00 35,000.00 License & Service Charge Revenue 2,120,861.73$ 2,433,996.45 $ 2,425,143.89 $ 3,119,560.00 $ 3,119,560.00 $ 3,189,348.00 $ 3,239,348.00 $ Towing Fines 101-70-7100-42000 21,320.00 $ 15,560.00 $ 21,090.00 $ 20,000.00 $ 20,000.00 $ 20,000.00 $ 20,000.00 $ Civil Code Violations 101-70-7100-42001 44,251.61 33,566.10 34,944.32 45,000.00 45,000.00 45,000.00 45,000.00 Parking Fines 101-70-7100-42002 54,215.62 69,377.09 81,215.42 55,000.00 55,000.00 55,000.00 55,000.00 Criminal Code Violations 101-80-8500-42100 12,905.53 13,919.05 29,204.04 21,500.00 21,500.00 21,500.00 21,500.00 Penalties and Costs on Delinquen101-20-2100-42101 8,213.87 11,147.67 8,490.22 7,500.00 7,500.00 7,500.00 7,500.00 Administrative Citations 101-40-4100-42110 - 64,552.60 35,103.91 32,500.00 32,500.00 32,500.00 32,500.00 Penalties and Costs on Delinquen101-80-8500-42101 29,132.09 15,787.94 60,562.26 20,000.00 20,000.00 20,000.00 20,000.00 Fines & Penalties Revenue 170,038.72$ 223,910.45 $ 270,610.17 $ 201,500.00 $ 201,500.00 $ 201,500.00 $ 201,500.00 $ Interest Revenue 101-80-8500-43000 958,686.13$ 1,550,853.18$ 1,876,660.47$ 950,000.00$ 950,000.00$ 1,000,000.00$ 1,500,000.00$ Interest - Fair Market Value Adjus101-80-8500-43001 (89,120.49) 412,595.85 148,219.59 - - - - Property Rental 101-20-2100-43100 5,740.00 8,297.00 2,556.38 6,000.00 6,000.00 6,000.00 6,000.00 Property Rental 101-80-8500-43100 85,750.08 68,600.63 31,535.28 30,000.00 12,000.00 30,000.00 - Park Reservation 101-80-8500-43101 35,037.00 30,539.00 45,506.00 40,200.00 40,200.00 40,200.00 40,200.00 Leases 101-80-8500-43102 - - - 18,000.00 18,000.00 18,000.00 30,000.00 Interest & Rent Revenue 996,092.72$ 2,070,885.66$ 2,104,477.72 $ 1,044,200.00 $ 1,026,200.00 $ 1,094,200.00 $ 1,576,200.00 $ Attachment 1 - Exhibit A
DRAFT
54 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

GENERAL FUND CONTINUED
Interfund Reimbursements 101-10-1400-45400 -$ -$ -$ -$ -$ -$ -$ Interfund Reimbursements 101-10-1500-45400 - - - - - - - Interfund Reimbursements 101-30-3100-45400 23,474.21 21,618.05 21,881.55 25,000.00 25,000.00 25,000.00 25,000.00 Interfund Reimbursements 101-40-4100-45400 - 946.12 - - - - - Interfund Reimbursements 101-40-4200-45400 - - - - - - - Interfund Reimbursements 101-40-4300-45400 - 2,840.00 - - - - - Interfund Reimbursements 101-40-4500-45400 - - - - - - - Interfund Reimbursements 101-40-4700-45400 - - - - - - - Interfund Reimbursements 101-50-5100-45400 - - 452.76 - - - - Interfund Reimbursements 101-50-5200-45400 - - 753.72 - - - - Interfund Reimbursements 101-50-5400-45400 - - 39,049.72 50,000.00 50,000.00 50,000.00 50,000.00 Interfund Reimbursements 101-50-5500-45400 211,179.58 284,950.60 301,950.58 300,000.00 300,000.00 300,000.00 300,000.00 Interfund Reimbursements 101-50-5600-45400 - 3,869.65 8,049.36 - - - - Int
erfund Reimbursements 101-50-5800-45400 - - 19,327.63 - 68,597.50 - - Interfund Reimbursements 101-60-6100-45400 - - - - - - - Interfund Reimbursements 101-70-7100-45400 - - - - - - - Claims Reimbursement - FEMA 101-80-8500-44601 - 126,123.55 732,785.59 - 399,607.28 - - Interfund Reimbursements 101-80-8500-45400 24,385.11 37,477.69 21,653.01 17,900.00 17,900.00 17,900.00 22,100.00 Claims Reimbursement 101-80-8500-46004 55,466.46 2,759.97 29,245.70 - - - - Reimbursement Revenue 314,505.36$ 480,585.63 $ 1,175,149.62$ 392,900.00 $ 861,104.78 $ 392,900.00 $ 397,100.00 $ Motor Vehicle License Fees 101-80-8500-44100 33,513.17 $ 40,385.44 $ 51,496.88 $ 51,500.00 $ 51,500.00 $ 51,500.00 $ 51,500.00 $ SB90 Reimbursements 101-80-8500-44401 - - - - - - - Grant Proceeds - Federal 101-80-8500-44600 - - - - - - - Miscellaneous Revenue 101-80-8500-46000 21,205.23 7,167.18 174,315.62 - - - - Sponsorships 101-10-1500-46001 - - - - - - - Rebates 101-40-4500-46002 - - 10,657.00 - - - - Rebates 101-80-8500-46002 1,390.66 2,895.17 16,996.07 - - - - Donations 101-70-7100-46003 - - - - - - - Donations 101-80-8500-46003 - - 85,750.00 - - - - Donations 101-90-9130-46003 - - 406,709.19 - 175,000.00 - - Donations 101-20-2100-46003 68,977.40 93,897.13 99,403.13 64,000.00 45,500.00 64,000.00 44,500.00 Cash Over (Short) 101-80-8500-46007 46.25 84.96 172.29 - - - - Cash Ov
er (Short) 101-20-2100-46007 (119.27) 22.79 26.18 - - - - Sale of Property & Goods 101-18-1830-46008 - 2,375.00 3,911.50 - - - - Sale of Property & Goods 101-80-8500-46008 - - - - - - - Sale of Property & Goods 101-20-2100-46008 572.04 291.74 325.89 500.00 500.00 500.00 500.00 Other Revenues 125,585.48$ 147,119.41 $ 849,763.75 $ 116,000.00 $ 272,500.00 $ 116,000.00 $ 96,500.00 $ 38,328,806.29$ 45,452,964.81 $ 54,751,493.29 $ 51,329,660.00 $ 53,178,164.78 $ 52,733,048.00 $ 55,260,218.00 $ TOTAL GENERAL FUND REVENUES Attachment 1 - Exhibit A
DRAFT
55 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

GENERAL FUND CONTINUED
Transfers In from General
Fund 101-80-8500-49000 - $ - $ - $ - $ - $ - $ - $ Transfers In from CDBG 101-80-8500-49001 28,558.25 31,945.22 9,290.35 34,685.00 34,685.00 34,685.00 22,544.00 Interfund Reimbursements 101-60-6510-49005 - - - - - - - Transfers In from OBF-SCE
Fund 101-90-9056-49010 - 128,210.41 - - - - - Transfers In 28,558.25$ 160,155.63$ 9,290.35 $ 34,685.00$ 34,685.00 $ 34,685.00 $ 22,544.00 $ 38,357,364.54$ 45,613,120.44 $ 54,760,783.64 $ 51,364,345.00 $ 53,212,849.78 $ 52,767,733.00 $ 55,282,762.00 $

TOTAL GENERAL FUND REVENUES
+ TRANSFERS
Attachment 1 - Exhibit A
DRAFT
56 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

SPECIAL FUNDS
GAS TAX - 201
Interest Revenue 201-80-8500-43000 40,177.85$ 63,180.44$ 21,472.02$ -$ -$ -$ -$ Interest - Fair Market Value Adjus201-80-8500-43001 3,617.94 14,628.47 4,689.40 - - - - Gas Tax Section 2103 201-80-8500-44000 266,467.96 297,414.36 312,022.81 305,874.00 305,874.00 315,000.00 320,100.00 Gas Tax Section 2105 201-80-8500-44001 186,113.50 198,342.77 202,917.41 211,107.00 211,107.00 217,400.00 214,000.00 Gas Tax Section 2106 201-80-8500-44002 100,373.01 106,598.45 109,642.06 111,549.00 111,549.00 114,800.00 114,100.00 Gas Tax Section 2107 201-80-8500-44003 253,641.84 268,474.16 269,187.80 287,830.00 287,830.00 296,400.00 286,200.00 Gas Tax Section 2107.5 201-80-8500-44004 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 Traffic Congestion Relief 201-80-8500-44005 - - - - - - - Total Revenue 856,392.10$ 954,638.65$ 925,931.50$ 922,360.00$ 922,360.00$ 949,600.00$ 940,400.00$ Transportation - 202
Interest Revenue 202-80-8500-43000 5,027.20$ 9,946.87$ 11,553.00$ -$ -$ -$ -$ Interest - Fair Market Value Adjus202-80-8500-43001 (547.41) 2,202.32 764.94 - - - - Local Transportation Fund 202-80-8500-44700 35,762.16 35,806.31 36,157.45 36,319.00 36,319.00 36,319.00 36,000.00 Total Revenue 40,241.95$ 47,955.50$ 48,475.39$ 36,319.00$ 36,319.00$ 36,319.00$ 36,000.00$ Road Maintenance and Repair Account - 203
Interest Revenue 203-80-8500-43000 22,251.38$ 36,668.29$ 40,947.03$ -$ -$ -$ -$ Interest - Fair Market Value Adjus203-80-8500-43001 1,290.06 8,440.21 3,465.42 - - - - Gas Tax Section 2032(h)(2) 203-80-8500-44006 729,671.01 843,728.86 891,289.23 884,571.00 884,571.00 911,100.00 918,800.00 Total Revenue 753,212.45$ 888,837.36$ 935,701.68$ 884,571.00$ 884,571.00$ 911,100.00$ 918,800.00$ Measure A - 205
Sales Tax-County Measure A 205-80-8500-40102 2,265,948.06$ 2,250,747.57$ 2,278,140.01$ 2,293,324.00$ 2,293,324.00$ 2,121,873.00$ 2,191,947.00$ Interest Revenue 205-80-8500-43000 125,866.35 252,470.01 272,065.45 - - - - Interest - Fair Market Value Adjus205-80-8500-43001 (14,849.37) 51,083.58 18,420.21 - - - - Interfund Reimbursements 205-80-8500-45400 - - - - 14,263.05 - - Total Revenue 2,376,965.04$ 2,554,301.16$ 2,568,625.67$ 2,293,324.00$ 2,307,587.05$ 2,121,873.00$ 2,191,947.00$ Measure A Other - 206
Grant Proceeds - Other Agencies206-90-9002-44701 -$ -$ 364,479.99$ -$ 835.01$ -$ -$ Grant Proceeds - Other Agencies206-90-9006-44701 - - - - 1,038,378.00 - - Grant Proceeds - Other Agencies206-90-9007-44701 - - 181,320.00 - - - - Grant Proceeds - Other Agencies206-90-9059-44701 - - - - - - - Grant Proceeds - Other Agencies206-90-9060-44701 - - - - - - - Grant Proceeds - Other Agencies206-90-9062-44701 - - 67,116.00 - 355,834.00 - - Grant Proceeds - Other Agencies206-90-9070-44701 - 52,800.00 - - - - - Grant Proceeds - Other Agencies206-90-9087-44701 - 149,289.84 - - - - - Grant Proceeds - Other Agencies206-90-9088-44701 - - 296,248.00 - - - - Grant Proceeds - Other Agencies206-90-9099-44701 - - 291,633.64 - 5,866.36 - - Grant Proceeds - Other Agencies206-90-9110-44701 - - - - 424,397.00 - - Total Revenue -$ 202,089.84$ 1,200,797.63$ -$ 1,825,310.37$ -$ -$ Meas. A Project Connect - 207
Grant Proceeds - Other Agencies207-90-9002-44701 -$ -$ -$ 4,207,159.00$ 8,414,318.00$ -$ -$ Total Revenue -$ -$ -$ 4,207,159.00$ 8,414,318.00$ -$ -$ Attachment 1 - Exhibit A
DRAFT
57 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

SPECIAL FUNDS CONTINUED
County Per Capita - 208
Interest Revenue 208-80-8500-43000 3,890.71$ 13,754.87$ 9,138.31$ -$ -$ -$ -$ Interest - Fair Market Value Adjus208-80-8500-43001 (802.53) 2,901.39 586.94 - - - - County Per Capita 208-20-2100-44702 729,425.00 788,491.50 817,362.00 841,881.83 854,878.00 867,138.28 816,372.00 County Additional 208-20-2110-44706 - 12,500.50 12,500.00 12,500.00 12,500.00 12,500.00 12,500.00 Interfund Reimbursements 208-20-2100-45400 - - - - - - - Miscellaneous Revenue 208-80-8500-46000 - - - - - - - Total Revenue 732,513.18$ 817,648.26$ 839,587.25$ 854,381.83$ 867,378.00$ 879,638.28$ 828,872.00$ Transfers In from General Fund 1208-20-2110-49000 -$ 1,236.77$ -$ -$ -$ -$ -$ Transfers In from Library Special 208-20-2110-49007 - 50,000.00 - - - - - Transfers In -$ 51,236.77$ -$ -$ -$ -$ -$ Total Revenue + Transfers 732,513.18$ 868,885.03$ 839,587.25$ 854,381.83$ 867,378.00$ 879,638.28$ 828,872.00$ County Per Capita - Buellton- 209
Interest Revenue 209-80-8500-43000 4,259.74$ 7,480.35$ 9,019.37$ -$ -$ -$ -$ Interest - Fair Market Value Adjus209-80-8500-43001 (885.98) 2,016.27 757.31 - - - - County Per Capita 209-20-2200-44702 88,896.00 90,114.00 93,435.00 96,238.05 96,238.00 99,125.19 91,908.00 County Additional 209-20-2200-44706 68,359.00 71,777.00 71,777.00 73,930.31 71,777.00 76,148.22 71,777.00 Total Revenue 160,628.76$ 171,387.62$ 174,988.68$ 170,168.36$ 168,015.00$ 175,273.41$ 163,685.00$ County Per Capita - Solvang- 210
Interest Revenue 210-80-8500-43000 3,853.70$ 5,144.94$ 3,780.55$ -$ -$ -$ -$ Interest - Fair Market Value Adjus210-80-8500-43001 (755.22) 1,846.75 492.05 - - - - County Per Capita 210-20-2300-44702 88,896.00 90,114.00 93,435.00 96,238.05 96,238.00 99,125.19 91,908.00 County Additional 210-20-2300-44706 91,572.00 96,151.00 96,151.00 99,035.53 96,151.00 102,006.60 96,151.00 Total Revenue 183,566.48$ 193,256.69$ 193,858.60$ 195,273.58$ 192,389.00$ 201,131.79$ 188,059.00$ Solid Waste - 211
Franchise Fee - Solid Waste 211-80-8500-41203 1,293,463.37$ 1,360,341.30$ 1,432,989.82$ 1,470,300.00$ 1,470,300.00$ 1,514,409.00$ 1,514,409.00$ Interest Revenue 211-80-8500-43000 38,506.24 64,044.40 76,427.61 - - - - Interest - Fair Market Value Adjus211-80-8500-43001 (2,549.72) 14,438.09 5,252.84 - - - - Permits - Encroachment & Transp211-50-5900-41208 - 576.00 5,402.00 - - - - Administrative Citations 211-50-5900-42110 - 705.00 360.00 - - - - Interfund Reimbursements 211-50-5900-45400 10,290.93 22,847.70 4,974.19 - - - - Miscellaneous Revenue 211-50-5900-46000 232,604.58 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 Total Revenue 1,572,315.40$ 1,487,952.49$ 1,550,406.46$ 1,495,300.00$ 1,495,300.00$ 1,539,409.00$ 1,539,409.00$ Transfers In from Other Funds 211-80-8500-49000 -$ -$ -$ -$ -$ -$ -$ Total Revenue + Transfers 1,572,315.40$ 1,487,952.49$ 1,550,406.46$ 1,495,300.00$ 1,495,300.00$ 1,539,409.00$ 1,539,409.00$ Public Safety Donation - 212
Interest Revenue 212-80-8500-43000 (18,183.50)$ -$ -$ -$ -$ -$ -$ Interest - Fair Market Value Adjus212-80-8500-43001 313.60 - - - - - - Donations 212-80-8500-46003 - - - - - - - Total Revenue (17,869.90)$ -$ -$ -$ -$ -$ -$ Attachment 1 - Exhibit A
DRAFT
58 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

SPECIAL FUNDS CONTINUED
Buellton Library - 213
Penalties and Costs on Delinquen213-20-2200-42101 127.90$ 363.75$ 294.00$ 750.00$ 750.00$ 750.00$ 750.00$ Interest Revenue 213-80-8500-43000 2,420.44 2,043.13 3,974.10 - - - - Interest - Fair Market Value Adjus213-80-8500-43001 157.50 354.41 8.47 - - - - Property Rental 213-20-2200-43100 1.00 2.00 - - - - - Payment from Other Cities 213-20-2200-44703 193,729.00 193,729.00 193,729.00 293,729.00 293,729.00 293,729.00 295,650.59 Copies 213-20-2200-45901 660.25 904.45 391.85 500.00 500.00 500.00 500.00 Donations 213-20-2200-46003 319.38 408.19 260.41 100.00 100.00 100.00 100.00 Sale of Property & Goods 213-20-2200-46008 568.40 588.37 39.70 400.00 400.00 400.00 400.00 Miscellaneous Revenue 213-20-2200-46000 - - (0.34) - - - - Total Revenue 197,983.87$ 198,393.30$ 198,697.19$ 295,479.00$ 295,479.00$ 295,479.00$ 297,400.59$ Solvang Library - 214
Penalties and Costs on Delinquen214-20-2300-42101 794.00$ 845.38$ 1,349.92$ 1,000.00$ 1,000.00$ 1,000.00$ 1,000.00$ Interest Revenue 214-80-8500-43000 1,604.70 1,375.90 4,196.95 - - - - Interest - Fair Market Value Adjus214-80-8500-43001 77.86 - - - - - - Property Rental 214-20-2300-43100 - - - - - - - Payment from Other Cities 214-20-2300-44703 184,855.00 184,855.00 184,855.00 284,855.00 284,855.00 293,400.00 293,400.65 Copies 214-20-2300-45901 826.85 694.15 1,284.50 200.00 200.00 200.00 200.00 Donations 214-20-2300-46003 545.22 10,147.09 25,783.19 10,000.00 10,000.00 10,000.00 10,000.00 Miscellaneous Revenue 214-20-2300-46000 0.09 (0.20) 0.50 - - - - Sale of Property & Goods 214-20-2300-46008 7,383.15 8,261.10 5,615.71 1,500.00 1,500.00 1,500.00 1,500.00 Total Revenue 196,086.87$ 206,178.42$ 223,085.77$ 297,555.00$ 297,555.00$ 306,100.00$ 306,100.65$ Community Center - 217
Property Rental 217-60-6510-43100 1,990.00$ 37,310.73$ 96,107.68$ 75,000.00$ 75,000.00$ 75,000.00$ 75,000.00$ Leases 217-60-6510-43102 116,638.00 248,307.48 248,361.60 248,000.00 248,000.00 248,000.00 248,000.00 Membership & Classes 217-60-6510-45202 - 50.00 4,525.00 - - - - Classes/Camps Contracted (E) 217-60-6510-45204 - - - - - - 24,000.00 Classes/Camps Contracted Senio217-60-6510-45205 - - - - - - 5,000.00 Utility Reimbursement 217-60-6510-45401 - 40,726.77 21,684.83 40,000.00 40,000.00 40,000.00 40,000.00 Donations 217-60-6510-46003 50,000.00 358.00 172.00 - - - - Interest Revenue 217-80-8500-43000 - 15.06 68.17 - - - - Total Revenue 168,628.00$ 326,768.04$ 370,919.28$ 363,000.00$ 363,000.00$ 363,000.00$ 392,000.00$ Transfers In from Other Funds - F217-60-6510-49000 99,474.41$ 231,711.85$ 413,043.37$ 530,950.00$ 530,950.00$ 547,550.00$ 590,300.00$ Total Revenue + Transfers 268,102.41$ 558,479.89$ 783,962.65$ 893,950.00$ 893,950.00$ 910,550.00$ 982,300.00$ Transportation Facilities Dif - 220
DIF - Facilities - Transportation 220-80-8500-40500 14,068.00$ 314,240.00$ 2,393,166.21$ 223,300.00$ 287,803.00$ 3,708,600.00$ 2,170,000.00$ Interest Revenue 220-80-8500-43000 254,261.34 387,758.51 191,175.29 - - - - Interest - Fair Market Value Adjus220-80-8500-43001 6,887.46 102,429.97 18,685.29 - - - - Miscellaneous Revenue 220-80-8500-46000 - - - - - - - DIF - Facilities - Transportation 220-90-9042-40500 - 106,140.00 - - - - - Total Revenue 275,216.80$ 910,568.48$ 2,603,026.79$ 223,300.00$ 287,803.00$ 3,708,600.00$ 2,170,000.00$ Attachment 1 - Exhibit A
DRAFT
59 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

SPECIAL FUNDS CONTINUED
Parks & Recreation Facilities Dif - 221
DIF - Quimby 221-80-8500-40501 -$ -$ -$ -$ -$ 1,807,100.00$ -$ DIF - Facilities - Parks & Rec - Re221-80-8500-40502 1,280.06 89,650.07 192.49 - - 103,100.00 105,100.00 DIF - Facilities - Parks & Rec-Res221-80-8500-40503 473.44 33,158.25 71.20 - - 38,100.00 38,900.00 DIF - Facilities - Parks & Rec-Res221-80-8500-40504 320.01 22,412.52 48.12 - - 25,800.00 26,300.00 DIF - Facilities - Parks & Rec-Res221-80-8500-40505 118.36 8,289.56 17.80 - - 9,500.00 9,700.00 DIF - Facilities - Parks & Rec - Co221-80-8500-40506 - 93,507.21 - 17,500.00 15,830.08 67,200.00 35,300.00 DIF-Facilities-Parks & Rec-Comm221-80-8500-40507 - 34,584.86 - 6,500.00 5,882.36 24,800.00 13,000.00 DIF-Facilities-Parks & Rec-Comm221-80-8500-40508 - 23,376.80 - 4,400.00 3,982.52 16,800.00 8,800.00 DIF-Facilities-Parks & Rec-Comm221-80-8500-40509 - 8,646.21 - 1,600.00 1,445.59 6,200.00 3,300.00 Interest Revenue 221-80-8500-43000 182,739.82 273,454.35 257,100.21 - - - - Interest - Fair Market Value Adjus221-80-8500-43001 (4,417.01) 82,046.16 18,356.28 - - - - Total Revenue 180,514.68$ 669,125.99$ 275,786.10$ 30,000.00$ 27,140.55$ 2,098,600.00$ 240,400.00$ Public Administration Development Fees - 222
DIF - Facilities - Public Administra222-80-8500-40510 569.86$ 48,548.17$ 654,452.94$ 7,800.00$ 7,066.90$ 397,300.00$ 297,300.00$ Interest Revenue 222-80-8500-43000 9.00 634.38 4,005.84 - - - - Interest - Fair Market Value Adjus222-80-8500-43001 (1,348.39) (105.27) 733.24 - - - - Interfund Reimbursements 222-80-8500-45400 - - - - - - - Total Revenue (769.53)$ 49,077.28$ 659,192.02$ 7,800.00$ 7,066.90$ 397,300.00$ 297,300.00$ Library Facilities Development Fees - 223
DIF - Facilities - Library 223-80-8500-40511 177.41$ 13,208.15$ 203,860.90$ 2,400.00$ 2,170.92$ 123,800.00$ 92,500.00$ Interest Revenue 223-80-8500-43000 4,684.37 6,639.51 8,151.37 - - - - Interest - Fair Market Value Adjus223-80-8500-43001 153.02 1,760.01 732.33 - - - - Total Revenue 5,014.80$ 21,607.67$ 212,744.60$ 2,400.00$ 2,170.92$ 123,800.00$ 92,500.00$ Sheriff Facilities Development Fees - 224
DIF - Facilities - Police 224-80-8500-40515 -$ -$ -$ -$ -$ -$ -$ Interest Revenue 224-80-8500-43000 3,033.52 5,463.02 6,846.78 - - - - Interest - Fair Market Value Adjus224-80-8500-43001 (116.38) 1,257.05 479.42 - - - - Total Revenue 2,917.14$ 6,720.07$ 7,326.20$ -$ -$ -$ -$ Housing-In-Lieu - 225
Housing In-Lieu 225-80-8500-40600 -$ -$ -$ -$ -$ 88,700.00$ -$ Interest Revenue 225-80-8500-43000 27,121.24 47,919.27 68,081.48 - - - - Interest - Fair Market Value Adjus225-80-8500-43001 (764.80) 11,100.91 4,300.06 - - - - Total Revenue 26,356.44$ 59,020.18$ 72,381.54$ -$ -$ 88,700.00$ -$ Transfers In from General Fund 225-40-4600-49000 -$ 200,000.00$ 250,000.00$ -$ -$ -$ -$ Total Revenue + Transfers 26,356.44$ 259,020.18$ 322,381.54$ -$ -$ 88,700.00$ -$ Environmental Programs - 226
Interest Revenue 226-80-8500-43000 3,722.83$ 6,704.38$ 8,410.69$ -$ -$ -$ -$ Interest - Fair Market Value Adjus226-80-8500-43001 (142.83) 1,542.69 588.90 - - - - Donations 226-80-8500-46003 - - 575.00 - - - - Total Revenue 3,580.00$ 8,247.07$ 9,574.59$ -$ -$ -$ -$ Attachment 1 - Exhibit A
DRAFT
60 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

SPECIAL FUNDS CONTINUED
Fire Development Fees - 229
DIF - Facilities - Fire 229-80-8500-40512 920.83$ 170,838.31$ 246,046.92$ 13,700.00$ 12,546.25$ 186,500.00$ 101,300.00$ Interest Revenue 229-80-8500-43000 73,582.52 134,486.01 172,661.53 - - - - Interest - Fair Market Value Adjus229-80-8500-43001 (2,744.56) 30,155.22 12,237.46 - - - - Total Revenue 71,758.79$ 335,479.54$ 430,945.91$ 13,700.00$ 12,546.25$ 186,500.00$ 101,300.00$ Long Range Development Plan - 230
LRDP Agreement Payments 230-80-8500-40601 -$ 2,300,000.00$ -$ 2,300,000.00$ 6,189,883.09$ -$ -$ Interest Revenue 230-80-8500-43000 368.38 - - - - - - Total Revenue 368.38$ 2,300,000.00$ -$ 2,300,000.00$ 6,189,883.09$ -$ -$ Developer Agreement - 231
Developer Agreement Revenue 231-80-8500-40602 -$ -$ -$ -$ -$ -$ -$ Interest Revenue 231-80-8500-43000 - - - - - - - Interest - Fair Market Value Adjus231-80-8500-43001 - - - - - - - Donations 231-80-8500-46003 - - - - - - - Developer Agreement Revenue 231-90-9002-40602 - - 1,554,760.00 - - - - Total Revenue -$ -$ 1,554,760.00$ -$ -$ -$ -$ County Fire DIF - 232
Grant Proceeds - Other Agencies232-90-9025-44701 -$ -$ -$ -$ 849,514.34$ -$ -$ Total Revenue -$ -$ -$ -$ 849,514.34$ -$ -$ Storm Drain DIF - 234 Storm Drain Dif - 234
DIF - Facilities - Storm & Drain 234-80-8500-40513 2,318.59 $ 196,698.39$ 108.35 $ 31,700.00$ 28,685.87 $ 168,400.00$ 117,500.00 $ Interest Revenue 234-80-8500-43000 11,476.29 21,771.71 27,412.12 - - - - Interest - Fair Market Value Adjus234-80-8500-43001 (3,220.91) 4,375.69 1,954.09 - - - - Total Revenue 10,573.97$ 222,845.79$ 29,474.56$ 31,700.00$ 28,685.87$ 168,400.00$ 117,500.00$ Bicycle & Pedestrian DIF - 235
DIF - Facilities - Bicycle & Pedest 235-80-8500-40514 570.62$ 41,780.87$ 93.18$ 7,800.00$ 7,065.48$ 70,200.00$ 67,600.00$ Interest Revenue 235-80-8500-43000 4,776.30 9,131.74 12,727.43 - - - - Interest - Fair Market Value Adjus235-80-8500-43001 (2,616.24) 1,885.49 891.20 - - - - Total Revenue 2,730.68$ 52,798.10$ 13,711.81$ 7,800.00$ 7,065.48$ 70,200.00$ 67,600.00$ Misc Grants - Library - 236
Interest Revenue 236-80-8500-43000 -$ -$ -$ -$ -$ -$ -$ Grant Proceeds - Other Agencies236-20-2100-44701 15,628.00 17,607.00 15,327.00 - 15,840.00 - - Grant Proceeds - Other Agencies236-20-2200-44701 2,150.00 2,175.00 2,668.00 - 2,616.00 - - Grant Proceeds - Other Agencies236-20-2300-44701 - - - - - - - Donations 236-90-9130-46003 - - - - - - - Total Revenue 17,778.00$ 19,782.00$ 17,995.00$ -$ 18,456.00$ -$ -$ Local Grants - 237
Grant Proceeds - Other Agencies237-10-1200-44701 -$ 75,000.00$ -$ -$ -$ -$ -$ Grant Proceeds - Other Agencies237-40-4500-44701 - - 83,333.00 - - - - Grant Proceeds - Other Agencies237-60-6510-44701 - - - - 7,500.00 - - Total Revenue -$ 75,000.00$ 83,333.00$ -$ 7,500.00$ -$ -$ Attachment 1 - Exhibit A
DRAFT
61 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

SPECIAL FUNDS CONTINUED
Non-Residential Affordable Housing DIF - 238
DIF - Facilities - Non-Res Afforda 238-80-8500-40516 6,361.34$ -$ -$ 38,000.00$ 27,518.90$ 330,900.00$ 66,900.00$ Interest Revenue 238-80-8500-43000 68.68 243.92 305.69 - - - - Interest - Fair Market Value Adjus238-80-8500-43001 (71.15) 56.13 21.40 - - - - Total Revenue 6,358.87$ 300.05$ 327.09$ 38,000.00$ 27,518.90$ 330,900.00$ 66,900.00$ Quimby - 239
DIF - Quimby 239-80-8500-40501 -$ 3,119,040.00$ -$ 1,751,000.00$ 5,073,416.00$ 1,807,100.00$ 1,357,900.00$ Interest Revenue 239-80-8500-43000 - 19,834.38 143,777.08 - - - - Interest - Fair Market Value Adjus239-80-8500-43001 - (7,079.04) 10,082.01 - - - - Transfers In from Park DIF (221) 239-80-8500-49017 - - 3,148,251.00 - - - - Total Revenue -$ 3,131,795.34$ 3,302,110.09$ 1,751,000.00$ 5,073,416.00$ 1,807,100.00$ 1,357,900.00$ County Library DIF - 240
DIF - Facilities - Library 240-80-8500-40511 -$ -$ -$ -$ 130,000.00$ -$ -$ Total Revenue -$ -$ -$ -$ 130,000.00$ -$ -$ State Dept of Parks and Recreation - 301
Refer to CIP Grant Revenues 301-90-9035-44400 -$ -$ -$ -$ -$ -$ -$ Grant Proceeds – State 301-90-9074-44400 - - - - 750,000.00 - - Grant Proceeds – State 301-90-9113-44400 - - - - 177,952.00 - - Total Revenue -$ -$ -$ -$ 927,952.00$ -$ -$ Cops - Public Safety Grant - 302
Interest Revenue 302-80-8500-43000 -$ -$ -$ -$ -$ -$ -$ Interest - Fair Market Value Adjus302-80-8500-43001 - - - - - - - Grant Proceeds - State 302-80-8500-44400 165,271.22 186,158.96 194,663.46 150,000.00 201,536.61 150,000.00 175,000.00 Total Revenue 165,271.22$ 186,158.96$ 194,663.46$ 150,000.00$ 201,536.61$ 150,000.00$ 175,000.00$ Solid Waste - Recycling Grant - 304
Interest Revenue 304-80-8500-43000 -$ -$ -$ -$ -$ -$ -$ Interest - Fair Market Value Adjus304-80-8500-43001 - - - - - - - Grant Proceeds - State 304-80-8500-44400 - - - - - - - Grant Proceeds - State 304-50-5800-44400 - - - - 250,000.00 - - Grant Proceeds - State 304-50-5900-44400 46,605 109,029 8,448 - (5,456.00) - - Total Revenue 46,605.00$ 109,029.00$ 8,448.00$ -$ 244,544.00$ -$ -$ RSTP - State Grant - 305
Interest 305-80-8500-43000 -$ -$ -$ -$ -$ -$ -$ Grant Proceeds - State 305-80-8500-44400 - - - - - - - Grant Proceeds - State 305-90-9001-44400 - - - - - - - Grant Proceeds - State 305-90-9004-44400 - - - - - - - Grant Proceeds - State 305-90-9006-44400 - - - - 10,150.46 - - Grant Proceeds - State 305-90-9007-44400 - - - - 555,164.33 - - Grant Proceeds - State 305-90-9021-44400 - - - - - - - Grant Proceeds - State 305-90-9029-44400 - - - - - - - Grant Proceeds - State 305-90-9034-44400 - - - - - - - Grant Proceeds - State 305-90-9046-44400 - - - - - - - Total Revenue -$ -$ -$ -$ 565,314.79$ -$ -$ Attachment 1 - Exhibit A
DRAFT
62 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

SPECIAL FUNDS CONTINUED
LSTP Grant - 306
Interest Revenue 306-80-8500-43000 -$ -$ -$ -$ -$ -$ -$ Grant Proceeds - State 306-80-8500-44400 - - 734,544.00 - 255,372.00 - - Total Revenue -$ -$ 734,544.00$ -$ 255,372.00$ -$ -$ STIP/STIP-TE - State Grant - 308
Interest 308-80-8500-43000 -$ -$ -$ -$ -$ -$ -$ Grant Proceeds - State 308-90-9002-44400 - - 5,411,557.42 - 5,960,442.99 - - Grant Proceeds - State 308-90-9029-44400 - - - - 14,693.74 - - Total Revenue -$ -$ 5,411,557.42$ -$ 5,975,136.73$ -$ -$ Cal Fire Grant - 310
Grant Proceeds - State 310-50-5400-44400 -$ 286,984.52$ 661,436.13$ -$ 760,451.35$ -$ -$ Grant Proceeds - Federal 310-50-5400-44600 - - - - - - - Grant Proceeds - State 310-80-8500-44400 - - - - - - - Total Revenue -$ 286,984.52$ 661,436.13$ -$ 760,451.35$ -$ -$ Misc. Grant - 311
Grant Proceeds - Other Agencies311-50-5900-44701 16,264.92$ 16,727.29$ -$ -$ 27,007.79$ -$ -$ Grant Proceeds - Other Agencies311-90-9009-44701 - - - - - - - Grant Proceeds - Other Agencies311-90-9024-44701 - - - - - - - Grant Proceeds - Other Agencies311-90-9118-44701 - - - - 208,500.00 - - Grant Proceeds - Other Agencies311-90-9126-44701 - - - - - - - Grant Proceeds - Other Agencies311-90-9810-44701 - - - - - - - Grant Proceeds - Other Agencies311-90-9812-44701 - - - - - - - Grant Proceeds - Other Agencies311-90-9813-44701 - - - - - - - Grant Proceeds - Other Agencies311-10-1500-44705 - - - - - - - Interest Revenue 311-90-9807-43000 - - - - - - - Interest - Fair Market Value Adjus311-80-8500-43001 - - - - - - - Total Revenue 16,264.92$ 16,727.29$ -$ -$ 235,507.79$ -$ -$ SCG - 314
Grant Proceeds - State 314-90-9059-44400 -$ -$ -$ -$ -$ -$ -$ Total Revenue -$ -$ -$ -$ -$ -$ -$ SSARTP Grant - 317
Grant Proceeds - State 317-90-9089-44400 -$ 51,240.32$ -$ -$ -$ -$ -$ Total Revenue -$ 51,240.32$ -$ -$ -$ -$ -$ ATP - State - 318
Grant Proceeds - State 318-90-9006-44400 -$ -$ 821,957.48$ -$ 1,847,042.52$ -$ -$ Grant Proceeds - State 318-90-9039-44400 - - - - - - - Total Revenue -$ -$ 821,957.48$ -$ 1,847,042.52$ -$ -$ Transfers In from General Fund 318-90-9039-49000 -$ -$ 40,000.00$ -$ -$ -$ -$ Total Revenue + Transfers -$ -$ 861,957.48$ -$ 1,847,042.52$ -$ -$ Attachment 1 - Exhibit A
DRAFT
63 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

SPECIAL FUNDS CONTINUED
Housing & Community Development -319
Grant Proceeds 319-40-4300-44400 80,265.25$ 140,462.25$ -$ -$ -$ -$ -$ Grant Proceeds - State 319-90-9006-44400 - - 729,866.00 - - - - Grant Proceeds - State 319-90-9071-44400 - - - - - - - Total Revenue 80,265.25$ 140,462.25$ 729,866.00$ -$ -$ -$ -$ CAL OES - 320
Grant Proceeds - State 320-80-8500-44400 -$ -$ -$ -$ -$ -$ -$ Total Revenue -$ -$ -$ -$ -$ -$ -$ TIRCP - 321
Grant Proceeds - State 321-90-9079-44400 938,149.01$ 521,489.42$ 5,427,842.23$ -$ 9,430,657.77$ -$ -$ Total Revenue 938,149.01$ 521,489.42$ 5,427,842.23$ -$ 9,430,657.77$ -$ -$ MBHMP - 322
Grant Proceeds - State 322-90-9112-44400 978,992.36$ 592,390.13$ 2,328,617.15$ -$ -$ -$ -$ Transfers In from Other Funds 322-90-9112-49000 114,432.34 - - - - - - Grant Proceeds - State 322-90-9118-44400 - - - - - - - Total Revenue 1,093,424.70$ 592,390.13$ 2,328,617.15$ -$ -$ -$ -$ CALOES - State- 323
Grant Proceeds - State 323-60-6100-44400 -$ (2.68)$ -$ -$ -$ -$ -$ Total Revenue -$ (2.68)$ -$ -$ -$ -$ -$ Planning Grants Program (PGP) - 324
Grant Proceeds - State 324-40-4300-44400 107,790.00$ -$ -$ -$ -$ -$ -$ Total Revenue 107,790.00$ -$ -$ -$ -$ -$ -$ California State Library Grant - 325
Grant Proceeds - State 325-20-2100-44400 -$ -$ -$ -$ -$ -$ -$ Grant Proceeds - State 325-90-9130-44400 - 14,100.12 379,085.88 - 3,885,374.00 - - Total Revenue -$ 14,100.12$ 379,085.88$ -$ 3,885,374.00$ -$ -$ HBP Federal Grant - 401
Grant Proceeds - Federal 401-90-9004-44600 -$ -$ -$ -$ -$ -$ -$ Grant Proceeds - Federal 401-90-9005-44600 - - - - - - - Grant Proceeds - Federal 401-90-9009-44600 - - - - - - - Grant Proceeds - Federal 401-90-9033-44600 230,097.81 3,328,627.22 9,287,657.04 5,454,234.00 20,718,401.49 4,000,000.00 4,000,000.00 Transfers In from Transportation 401-90-9005-49018 - - 3,158.88 - - - - Total Revenue 230,097.81$ 3,328,627.22$ 9,290,815.92$ 5,454,234.00$ 20,718,401.49$ 4,000,000.00$ 4,000,000.00$ Community Development Block Grant - 402
Grant Proceeds - Federal 402-80-8500-44600 209,948.67$ 456,695.51$ 125,019.62$ 320,925.00$ 740,373.75$ 320,925.00$ 302,724.00$ Total Revenue 209,948.67$ 456,695.51$ 125,019.62$ 320,925.00$ 740,373.75$ 320,925.00$ 302,724.00$ OTS - 409
Grant Proceeds - Federal 409-50-5500-44600 -$ 19,371.99$ 81,846.21$ -$ 64,429.00$ -$ -$ Total Revenue -$ 19,371.99$ 81,846.21$ -$ 64,429.00$ -$ -$ Attachment 1 - Exhibit A
DRAFT
64 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

SPECIAL FUNDS CONTINUED
Highway Safety Improvement Program - 417
Grant Proceeds - Federal 417-90-9051-44600 -$ -$ -$ -$ -$ -$ -$ Grant Proceeds - Federal 417-90-9058-44600 - - - - - - - Grant Proceeds - Federal 417-90-9083-44600 - - 371,244.37 - 2,748,855.63 - - Total Revenue -$ -$ 371,244.37$ -$ 2,748,855.63$ -$ -$ Active Trans Prog-Federal - 418
Grant Proceeds - Federal 418-90-9006-44600 -$ -$ 7,434.50$ -$ 15,282,565.50$ -$ -$ Total Revenue -$ -$ 7,434.50$ -$ 15,282,565.50$ -$ -$ TIGER - 419
Grant Proceeds - Federal 419-90-9001-44600 -$ -$ -$ -$ -$ -$ -$ Total Revenue -$ -$ -$ -$ -$ -$ -$ FHWA - FEMA Reimbursement - 420
Grant Proceeds - Federal 420-80-8500-44600 -$ -$ -$ -$ -$ -$ -$ Grant Proceeds - Federal 420-90-9053-44600 - - - - 275,246.00 - - Total Revenue -$ -$ -$ -$ 275,246.00$ -$ -$ Hazard Mitigation Grant Program (HMGP) - 421
Grant Proceeds 421-90-9067-44600 -$ 3,236,921.79$ 59,607.66$ -$ 1,124,181.10$ -$ -$ Transfers In from General Fund 421-90-9067-49000 - - - - 12,074.39 - - Total Revenue -$ 3,236,921.79$ 59,607.66$ -$ 1,136,255.49$ -$ -$ CARES Act-422
Interest Revenue 422-80-8500-43000 -$ -$ -$ -$ -$ -$ -$ Other Financial Assistance - Fede422-80-8500-44602 - - - - - - - Total Revenue -$ -$ -$ -$ -$ -$ -$ Coronavirus State & Local Fiscal Recovery Funds-423
Other Financial Assistance - Fede423-80-8500-44602 825,000.00$ 4,057,629.95$ 1,051,360.05$ -$ -$ -$ -$ Total Revenue 825,000.00$ 4,057,629.95$ 1,051,360.05$ -$ -$ -$ -$ Community Project Funding-424
Grant Proceeds - Federal 424-90-9121-44600 -$ -$ -$ -$ 3,000,000.00$ -$ -$ Total Revenue -$ -$ -$ -$ 3,000,000.00$ -$ -$ United State Dept of Agriculture-425
Grant Proceeds - Federal 425-50-5400-44600 -$ -$ 1,793.64$ -$ 998,206.36$ -$ -$ Total Revenue -$ -$ 1,793.64$ -$ 998,206.36$ -$ -$ Attachment 1 - Exhibit A
DRAFT
65 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

SPECIAL FUNDS CONTINUED
Library Services - 501
Library Special Tax - City 501-80-8500-40401 337,797.74$ 366,618.31$ 384,088.79$ 397,000.00$ 397,000.00$ 404,900.00$ 395,800.00$ Library Special Tax - County 501-80-8500-40402 220,980.29 236,957.88 244,500.76 254,800.00 254,800.00 259,800.00 254,500.00 Interest Revenue 501-80-8500-43000 15,868.52 37,773.44 15,966.89 - - - - Interest - Fair Market Value Adjus501-80-8500-43001 (281.19) 6,722.33 1,127.74 - - - - Interfund Reimbursements 501-20-2100-45400 - - - - - - - Miscellaneous Revenue 501-80-8500-46000 - - - - - - - Total Revenue 574,365.36$ 648,071.96$ 645,684.18$ 651,800.00$ 651,800.00$ 664,700.00$ 650,300.00$ Transfers In from General Fund 1501-20-2100-49000 -$ -$ -$ -$ -$ -$ 195,000.00$ Transfers In -$ -$ -$ -$ -$ -$ 195,000.00$ Total Revenue + Transfers 574,365.36$ 648,071.96$ 645,684.18$ 651,800.00$ 651,800.00$ 879,638.28$ 845,300.00$ Street Lighting - 502
Interest Revenue 502-80-8500-43000 5,045.94$ 11,660.24$ 15,916.58$ -$ -$ -$ -$ Interest - Fair Market Value Adjus502-80-8500-43001 (1,009.90) 2,275.66 1,136.98 - - - - Assessment - Street Lighting 502-80-8500-45000 305,376.50 307,831.27 311,645.92 311,800.00 311,800.00 311,800.00 311,300.00 Total Revenue 309,412.54$ 321,767.17$ 328,699.48$ 311,800.00$ 311,800.00$ 311,800.00$ 311,300.00$ PEG - 503
Franchise Fee - Cable Capital - P503-80-8500-41205 56,792.87$ 51,780.67$ 48,789.49$ 60,000.00$ 60,000.00$ 60,000.00$ 60,000.00$ Interest Revenue 503-80-8500-43000 4,339.22 9,657.59 12,316.88 - - - - Interest - Fair Market Value Adjus503-80-8500-43001 (798.78) 1,915.74 860.21 - - - - Total Revenue 60,333.31$ 63,354.00$ 61,966.58$ 60,000.00$ 60,000.00$ 60,000.00$ 60,000.00$ CASp Cert & Training - 504
Interest Revenue 504-80-8500-43000 717.24$ 1,484.65$ 2,471.91$ -$ -$ -$ -$ Interest - Fair Market Value Adjus504-80-8500-43001 (87.46) 302.91 151.07 - - - - Assessment - Senate Bill 504-80-8500-45001 - - 53,790.43 - - - - Total Revenue 629.78$ 1,787.56$ 56,413.41$ -$ -$ -$ -$ RDA Successor - Non Housing - 605
Property Tax Secured 605-80-8500-40000 1,148,844.00$ 756,579.00$ 1,145,134.00$ 1,061,826.00$ 1,061,826.00$ 1,000,000.00$ 1,497,348.00$ Interest Revenue 605-80-8500-43000 22,195.42 25,063.95 34,345.74 - - - - Interest - Fair Market Value Adjus605-80-8500-43001 14,193.86 - - - - - - Miscellaneous Revenue 605-80-8500-46000 (2,000.00) - - - - - - Proceeds of Refunding Bonds - P605-80-8100-49100 - - - - - - - Proceeds of Refunding Bonds - B605-80-8100-49101 - - - - - - - Total Revenue 1,183,233.28$ 781,642.95$ 1,179,479.74$ 1,061,826.00$ 1,061,826.00$ 1,000,000.00$ 1,497,348.00$ Lease Revenue Bond - 609
Interest Revenue 609-80-8500-43000 -$ -$ 200,988.14$ -$ -$ -$ -$ Proceeds of Bonds - PAR Amoun609-80-8100-49103 - - 18,735,000.00 - - - - Proceeds of Bonds - Bond Premiu609-80-8100-49104 - - 1,029,766.25 - - - - Total Revenue -$ -$ 19,965,754.39$ -$ -$ -$ -$ Attachment 1 - Exhibit A
DRAFT
66 Summary of Revenues by Accounts
0 Account Name
1 G/L Account 2 FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Adopted
FY 2025/26
Adopted Revised
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

SPECIAL FUNDS CONTINUED
Sales Tax Revenue Bond - 610
Interest Revenue 610-80-8500-43000 -$ -$ 168,295.05$ -$ -$ -$ -$ Proceeds of Bonds - PAR Amoun610-80-8100-49103 - - 14,655,000.00 - - - - Proceeds of Bonds - Bond Premiu610-80-8100-49104 - - 1,958,418.80 - - - - Total Revenue -$ -$ 16,781,713.85$ -$ -$ -$ -$ Plover Endowment - 701
Interest Revenue 701-80-8500-43000 1,974.01$ 5,783.98$ 7,172.38$ 7,000.00$ 7,000.00$ 7,000.00$ 7,000.00$ Interest - Fair Market Value Adjus701-80-8500-43001 - - - - - - - Total Revenue 1,974.01$ 5,783.98$ 7,172.38$ 7,000.00$ 7,000.00$ 7,000.00$ 7,000.00$ Section 115 Trust - Pension - 702
Interest - Fair Market Value Adjus702-80-8500-43001 10,146.72$ 16,585.81$ 20,686.17$ -$ -$ -$ -$ Total Revenue 10,146.72$ 16,585.81$ 20,686.17$ -$ -$ -$ -$ Transfers In from General Fund 702-80-8500-49000 -$ -$ -$ -$ 100,000.00$ -$ -$ Total Revenue + Transfers 10,146.72$ 16,585.81$ 20,686.17$ -$ 100,000.00$ -$ -$ Section 115 Trust - OPEB - 703
Interest - Fair Market Value Adjus703-80-8500-43001 19,905.47$ 32,537.45$ 40,581.39$ -$ -$ -$ -$ Total Revenue 19,905.47$ 32,537.45$ 40,581.39$ -$ -$ -$ -$ Transfers In from General Fund 703-80-8500-49000 -$ -$ -$ -$ 300,000.00$ -$ -$ Total Revenue + Transfers 19,905.47$ 32,537.45$ 40,581.39$ -$ 300,000.00$ -$ -$ 13,695,880.27$ 30,801,131.56$ 85,279,055.69$ 24,438,175.77$ 102,123,997.51$ 23,273,448.48$ 19,512,745.24$ 13,795,354.68$ 31,284,080.18$ 85,982,099.06$ 24,969,125.77$ 103,054,947.51$ 23,820,998.48$ 20,103,045.24$ 52,024,686.56$ 76,414,252.00$ 140,039,839.33$ 75,802,520.77$ 155,336,847.29$ 76,041,181.48$ 74,795,507.24$ 52,152,719.22$ 76,897,200.62$ 140,742,882.70$ 76,333,470.77$ 156,267,797.29$ 76,588,731.48$ 75,385,807.24$

TOTAL SPECIAL FUNDS LESS

TRANSFERS

TOTAL SPECIAL FUNDS

CITY WIDE REVENUES LESS

TRANSFERS

CITY WIDE REVENUES
Attachment 1 - Exhibit A
DRAFT
67 Summary of Appropriations
ab cd f gh
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted Revised

GENERAL FUND
General Government
City Council 488,058$ 400,814 $ $ 441,903 $ 471,300 472,924$ 491,600 $ 538,600 $ City Manager 1,961,838 1,599,045 2,242,956 2,204,600 2,302,672 2,270,300 1,878,300 Economic Development - - - - - - 431,950 City Clerk 698,754 717,788 772,331 791,400 791,400 862,400 874,000 Support Services - 151,250 182,201 190,900 190,900 194,500 188,600 City Attorney 1,084,277 1,034,310 1,250,354 1,085,300 1,085,300 1,124,800 1,170,400 Community Outreach 505,204 590,234 640,788 767,000 862,865 786,800 882,200 Human Resources/Risk Management 1,352,841 1,255,255 1,434,799 1,648,000 1,663,000 1,700,100 1,904,800 Total 6,090,972$ 5,748,695$ 6,965,331$ 7,158,500$ 7,369,062$ 7,430,500$ 7,868,850$ General Services
General Services Administration 568,696$ 722,044$ 860,818$ 1,019,400$ 1,062,650$ 1,081,600$ 1,067,400$ Facilities 1,087,129 1,352,614 1,364,224 1,655,500 1,728,151 1,713,200 1,122,600 Goleta Train Station - - - - - - 426,200 Information Technology 671,345 871,250 981,417 1,046,600 1,170,881 1,113,300 1,275,600 Fleet 496,430 260,123 123,734 308,000 614,270 396,400 397,300 Total 2,823,600$ 3,206,031$ 3,330,193$ 4,029,500$ 4,575,953$ 4,304,500$ 4,289,100$ Library Services
Library - Goleta 369,363$ 192,615$ 728,431$ 419,494$ 801,569$ 485,394$ 357,450$ Library - Book Van - - - - - - - Total 369,363$ 192,615$ 728,431$ 419,494$ 801,569$ 485,394$ 357,450$ Finance
Administration 1,391,911$ 1,715,939$ 1,904,988$ 2,164,400$ 2,316,500$ 2,305,800$ 2,359,800$ Total 1,391,911$ 1,715,939$ 1,904,988$ 2,164,400$ 2,316,500$ 2,305,800$ 2,359,800$ Planning & Environmental
Current Planning 1,558,781$ 1,661,699$ 1,707,584$ 1,978,400$ 2,022,072$ 2,052,250$ 2,130,002$ Building &Safety 599,585 902,668 901,909 1,617,450 1,617,450 1,663,950 1,663,950 Advance Planning 625,026 759,087 892,803 940,800 1,046,682 1,144,600 1,179,600 Planning Commission & Design Review
Board 20,460 118,393 58,139 39,100 39,100 39,500 51,350 Sustainability Program 324,642 334,856 419,923 437,500 437,500 456,600 471,400 Housing 186,827 207,458 216,952 243,950 243,950 253,800 238,400 Administration 402,174 436,392 517,179 524,250 524,250 547,800 535,000 Total 3,717,494$ 4,420,554$ 4,714,490$ 5,781,450$ 5,931,004$ 6,158,500$ 6,269,702$ Public Works
Administration 871,175$ 972,336$ 1,055,080$ 1,202,000$ 1,218,563$ 1,250,600$ 1,299,900$ Engineering Services 1,593,273 2,239,965 3,599,223 1,751,800 3,323,956 1,788,100 2,328,400 Facilities Maintenance 545 - - - - - - Parks & Open Spaces 1,580,142 1,988,030 2,447,262 3,676,200 3,671,762 3,717,700 3,966,891 CIP 869,464 1,145,393 987,638 1,575,500 1,584,486 1,627,500 1,623,400 Street Lighting 32,229 38,948 20,850 42,800 42,800 44,500 49,700 Traffic Ops & Maint 110,287 676,733 - - - - - Street Maintenance 4,210,058 1,765,159 2,254,385 6,118,200 11,945,941 6,039,500 6,343,100 Total 9,267,171$ 8,826,564$ 10,364,439$ 14,366,500$ 21,787,508$ 14,467,900$ 15,611,391$ Neighborhood & Public Safety Services
Neighborhood & Public Safety Services 1,060,768$ 781,363$ 970,596$ 1,022,600$ 1,022,600$ 1,052,100$ 1,117,900$ Homelessness 358,288 607,691 707,244 911,100 911,100 1,016,200 1,023,600 Economic Development 179,643 - - - - - - Parks and Recreation Commission 642,121 731,210 689,462 918,600 918,600 936,400 1,012,000

GCC - - - - - - - Total 2,240,820$ 2,120,264$ 2,367,302$ 2,852,300$ 2,852,300$ 3,004,700$ 3,153,500$ Police Services
Total 9,157,530$ 10,733,668$ 11,501,844$ 12,564,100$ 12,564,100$ 13,235,400$ 13,235,400$ Non-Departmental
Debt Service 1,816,073$ 850,649 $ 957,692 $ 1,134,900$ 1,134,900 $ 1,135,400 $ 1,647,750 $ Non Departmental 24,023 41,425 70,872 158,200 982,600 158,200 169,800 Total 1,840,096$ 892,073 $ 1,028,564$ 1,293,100 $ 2,117,500 $ 1,293,600 $ 1,817,550 $ Capital Improvement Projects
Total 1,258,615$ 2,077,239 $ 2,824,112 $ 2,373,700 $ 17,907,280 $ - $ 5,657,723$ TOTAL GENERAL FUND $ 38,157,573 $ 39,933,641 $ 45,729,695 $ 53,003,044 $ 78,222,775 $ 52,686,294 $ 60,620,466 Transfers Out
Library -$ 1,237$ - $ - $ - $ - $ 195,000$ Library - Book Van - - - - - - - Housing - 200,000 250,000 - - - - Community Center 99,474 231,712 413,043 530,950 530,950 547,550 590,300 Non-Departmental - - - - 400,000 - - Capital Improvement Projects - - - - 12,074 - - Total 99,474$ 432,949$ 663,043$ 530,950$ 943,024$ 547,550$ 785,300$ TOTAL GENERAL FUND + TRANSFERS OUT $ 38,257,047 $ 40,366,590 $ 46,392,738 $ 53,533,994 $ 79,165,799 $ 53,233,844 $ 61,405,766 Attachment 1 - Exhibit A
DRAFT
68 Summary of Appropriations

SPECIAL FUNDS
FY 2022/23
Actual
FY 2023/24
Actual
FY 2025/26
Original
FY 2025/26
Original
FY 2025/26
Amended
FY 2026/27
Adopted Revised
FY 2026/27
Adopted Revised
201 Gas Tax
Operating Expenditures
(Public Works - Street Maintenance) 1,487,532$ 78,313$ 2,109,265$ 1,000,000$ $ 1,069,669 $ 1,040,000 $ 1,040,000 Capital Improvement Projects - 614,000 84 40,000 79,916 - - Total 1,487,532$ 692,313$ 2,109,348$ 1,040,000$ 1,149,585$ 1,040,000$ 1,040,000$ 202 TD A
Capital Improvement Projects -$ 28,000$ 152,730$ -$ 109,485$ -$ -$ Total -$ 28,000$ 152,730$ -$ 109,485$ -$ -$ 203 RMRA
Operating Expenditures
(Public Works - Street Maintenance) 1,026,433$ 281,598$ 1,417,724$ 850,000$ 1,233,603$ 850,000$ 850,000$ Total 1,026,433$ 281,598$ 1,417,724$ 850,000$ 1,233,603$ 850,000$ 850,000$ 205 Measure A
Operating Expenditures
(Public Works -Engineering) -$ -$ 21,649$ -$ 100,000$ -$ 70,000$ Operating Expenditures
(Public Works -Traffic Ops & Maint) - 128,306 - - - - - Operating Expenditures
(Public Works - Street Maintenance) 1,212,765 701,304 1,784,241 621,700 798,623 621,700 721,000 Operating Expenditures
(Non-Departmental - Debt Services) - - 99,735 1,412,800 1,415,150 1,413,800 1,416,250 Capital Improvement Projects 201,591 2,128,254 1,279,013 97,000 3,978,357 - - Total $ 1,414,356 $ 2,957,865 $ 3,184,637 $ 2,131,500 $ 6,292,130 $ 2,035,500 $ 2,207,250 206 Measure A- Othe
r
Capital Improvement Projects 237,204$ 428,251$ 71,129$ -$ 1,713,904$ -$ -$ Total 237,204$ 428,251$ 71,129$ -$ 1,713,904$ -$ -$ 207 Measure A – SBCAG Light Rail
Capital Improvement Projects -$ -$ -$ 4,207,159$ 8,414,318$ -$ -$ Total -$ -$ -$ 4,207,159$ 8,414,318$ -$ -$ 208 County Per Capita - Goleta Librar y
Operating Expenditures
(Library - Goleta) 657,424$ 641,023$ 702,341$ 793,778$ 793,778$ 814,078$ 909,956$ Operating Expenditures
(Library - Book Van) 32,629 88,817 67,792 113,000 113,000 115,100 112,700 Capital Improvement Projects - - - - 180,000 - - Total 690,053$ 729,840$ 770,134$ 906,778$ 1,086,778$ 929,178$ 1,022,656$ 209 County Per Capita - Buellton Librar
y
Operating Expenditures
(Buellton Library) 100,149$ 131,215$ 196,622$ 171,065$ 171,065$ 172,893$ 169,393$ Total 100,149$ 131,215$ 196,622$ 171,065$ 171,065$ 172,893$ 169,393$ 210 County Per Capita - Solvang Librar
y
Operating Expenditures
(Solvang Library) 144,978$ 206,551$ 207,732$ 206,830$ 222,492$ 209,724$ 206,224$ Total 144,978$ 206,551$ 207,732$ 206,830$ 222,492$ 209,724$ 206,224$ 211 Solid Waste
Operating Expenditures
(Public Works - Solid Waste &
Environmental) $ 1,512,280 $ 1,492,891 $ 1,518,049 $ 1,933,600 $ 1,948,403 $ 2,023,300 $ 1,840,100 Capital Improvement Projects - - - - 222,000 - - Total 1,512,280$ 1,492,891$ 1,518,049$ 1,933,600$ 2,170,403$ 2,023,300$ 1,840,100$ 212 Public Safety Donations
Operating Expenditures
(Police Services) -$ -$ 11,748$ -$ -$ -$ -$ Total -$ -$ 11,748$ -$ -$ -$ -$ 213 Buellton Librar
y
Operating Expenditures
(Buellton Library) 215,690$ 196,181$ 193,343$ 289,815$ 289,815$ 299,781$ 293,181$ Total 215,690$ 196,181$ 193,343$ 289,815$ 289,815$ 299,781$ 293,181$ 214 Solvang Librar
y
Operating Expenditures
(Solvang Library) 217,904$ 185,900$ 242,833$ 270,100$ 270,100$ 280,000$ 293,300$ Total 217,904$ 185,900$ 242,833$ 270,100$ 270,100$ 280,000$ 293,300$ 217 Community Cente
r
Operating Expenditures
(Community Center) 268,102$ 558,480$ 638,701$ 915,650$ 985,642$ 933,850$ 982,300$ Capital Improvement Projects - - - - 50,000 - - Total 268,102$ 558,480$ 638,701$ 915,650$ 1,035,642$ 933,850$ 982,300$ Attachment 1 - Exhibit A
DRAFT
69 Summary of Appropriations
SPECIAL FUNDS Continued
FY 2022/23
Actual
FY 2023/24
Actual
FY 2025/26
Original
FY 2025/26
Original
FY 2025/26
Amended
FY 2026/27
Adopted Revised
FY 2026/27
Adopted Revised
220 Transportation Facilities DIF
Operating Expenditures
(Public Works - Engineering) -$ -$ -$ -$ 69,125$ -$ 90,000$ Operating Expenditures
(Capital Improvement Program) 5,443 16,343 21,000 - 70,200 - - Transfers Out (Non-Departmental) - - - - - - - Capital Improvement Projects 3,103,462 2,725,945 10,200,398 1,235,000 5,146,193 1,859,517 700,000 Total $ 3,108,905 $ 2,742,288 $ 10,221,398 $ 1,235,000 $ 5,285,518 $ 1,859,517 $ 790,000 221 Parks & Recreation Facilities DIF
Operating Expenidtures
(General Government - City Council) -$ -$ -$ -$ -$ -$ -$ Operating Expenditures
(Public Works - Engineering) - - - - 69,125 - - Operating Expenditures (Debt Service) - - - - - - - Operating Expenditures (Non-
Departmental) - - 3,148,251 - - - - Capital Improvement Projects 376,121 3,356,908 346,161 300,000 4,241,635 - - Total $ 376,121 $ 3,356,908
$ 3,494,412 $ 300,000 $ 4,310,760 $ - $ - 222 PAF DIF
Operating Expenditures
(Public Works - Engineering) -$ -$ 5,700$ -$ 63,407$ -$ -$ Operating Expenditures (Non-
Departmental) - - - - - - - Capital Improvement Projects - - 16,956 - 764,353 327,180 - Total $ - $ - $ 22,656 $ - $ 827,760 $ 327,180 $ - 223 Library Facilities Development Fees
Operating Expendituers
(General Government - Library) 57,854$ 1,530$ 63,748$ -$ -$ -$ 92,500$ Operating Expenditures
(Public Works - Engineering) - - 54,000 - 15,125 - - Operating Expenditures (Non-
Departmental) - - - - - - - Capital Improvement Projects - - - - 250,000 101,916 - Total 57,854$ 1,530$ 117,748$ -$ 265,125$ 101,916$ 92,500$ 224 Sheriff DIF
Operating Expenditures (Police Services) -$ -$ -$ -$ -$ -$ -$ Operating Expenditures (Non-
Departmental) - - - - - - - Capital Improvement Projects -
- - - 168,002 - - Total -$ -$ -$ -$ 168,002$ -$ -$ 225 Housing In-Lieu DIF
Operating Expenditures
(Neighborhood & Public Safety) -$ -$ -$ -$ -$ -$ -$ Operating Expenditures
(Housing) 25,000 25,000 25,000 1,025,000 1,025,000 25,000 25,000 Operating Expenditures (Debt Service) - - - - - - - Operating Expenditures (Non-
Departmental) - - - - 215,600 - - Total 25,000$ 25,000$ 25,000$ 1,025,000$ 1,240,600$ 25,000$ 25,000$ 226 Environmental Programs
Operating Expenditures
(Advance Planning) -$ -$ -$ -$ -$ -$ -$ Operating Expenditures
(Parks and Open Space) - - - 9,400 9,400 - - Capital Improvement Projects - - - - - - - Total $ - $ - $ - $ 9,400 $ 9,400 $ - $ - 229 Fire DIF
Operating Expenditures
(Public Works - Engineering) -$ -$ 54,000$ -$ 15,125$ -$ -$
Operating Expenditures (Non-
Departmental) - - - - - - - Capital Improvement Projects 7,229 33,770 13,358 - 4,188,010 123,006 - Total 7,229$ 33,770$ 67,358$ -$ 4,203,135$ 123,006$ -$ 230 Long Range Development Plan
Capital Improvement Projects 116,938$ 135,194$ 2,151,029$ -$ 6,247,286$ -$ -$ Total 116,938$ 135,194$ 2,151,029$ -$ 6,247,286$ -$ -$ 231 Developer Agreements
Capital Improvement Projects -$ -$ 644,904$ -$ 1,427,076$ -$ -$ Total -$ -$ 644,904$ -$ 1,427,076$ -$ -$ 232 County Fire DIF
Capital Improvement Projects 151,511$ 22,342$ -$ -$ 550,097$ -$ -$ Total 151,511$ 22,342$ -$ -$ 550,097$ -$ -$ Attachment 1 - Exhibit A
DRAFT
70 Summary of Appropriations
SPECIAL FUNDS Continued
FY 2022/23
Actual
FY 2023/24
Actual
FY 2025/26
Original
FY 2025/26
Original
FY 2025/26
Amended
FY 2026/27
Adopted Revised
FY 2026/27
Adopted Revised
233 OBF - SCE
Capital Improvement Projects -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ 234 Storm Drain DIF
Operating Expenditures
(Public Works - Engineering) -$ -$ 38,819$ -$ 30,306$ -$ -$ Capital Improvement Projects 26,413 129,667 35,318 - 708,602 - - Total 26,413$ 129,667$ 74,137$ -$ 738,909$ -$ -$ 235 Bicycle & Pedestrian DIF
Operating Expenditures
(Public Works - Engineering) -$ -$ -$ -$ 69,125$ -$ -$ Capital Improvement Projects - - - - 357,204 - - Total -$ -$ -$ -$ 426,329$ -$ -$ 236 Misc Grants - Library
Operating Expenditures (Goleta Library) 23,807$ 17,211$ 15,318$ -$ 44,307$ -$ -$ Operating Expenditures (Buellton Library) - 8,859 2,668 - 2,616 - - Operating Expenditures (Solvang Library) -
77 - - - - - Total 23,807$ 26,146$ 17,986$ -$ 46,923$ -$ -$ 237 Local Grants
Operating Expenditures (City Manager) -$ 75,000$ -$ -$ -$ -$ -$ Operating Expenditures (Econ Dev) - - - - - - - Operating Expenditures (Sustainability) - - 22,555 - - - - Operating Expenditures (Community Center) - - 7,500 - - - - Total -$ 75,000$ 30,055$ -$ -$ -$ -$ 238 Non-Residential Affordable Housing DI F
Operating Expenditures
(Public Works - Engineering) -$ -$ -$ -$ 69,125$ -$ -$ Capital Improvement Projects - - - - - - - Total -$ -$ -$ -$ 69,125$ -$ -$ 239 Quimby
Capital Improvement Projects -$ -$ -$ 3,500,000$ 6,822,416$ 2,990,452$ 1,381,000$ Total -$ -$ -$ 3,500,000$ 6,822,416$ 2,990,452$ 1,381,000$ 240 County Library DIF
Capital Improvement Projects -$ -$ -$ -$ 130,000$ -$ -$ Total -$ -$ -$ -$ 130,000$ -$ -$ 301 State Dept of Parks and Recreation
Capital Improvement Projects -$ -$ -$ -$ 927,952$ -$ -$ Total -$ -$ -$ -$ 927,952$ -$ -$ 302 COPS - Public Safet
y
Operating Expenditures (Police Services) 165,271$ 186,159$ 194,663$ 150,000$ 201,537$ 150,000$ 150,000$ Total 165,271$ 186,159$ 194,663$ 150,000$ 201,537$ 150,000$ 150,000$ 304 Recycling Grant
Operating Expenditures
(Street Maintenance) -$ -$ -$ -$ 250,000$ -$ -$ Operating Expenditures
(Solid Waste & Environmental) 18,289 40,987 9,758 - 106,382 - - Total 18,289$ 40,987$ 9,758$ -$ 356,382$ -$ -$ 305 RSTP Grant
Capital Improvement Projects -$ -$ -$ -$ 10,150$ -$ -$ Total -$ -$ -$ -$ 10,150$ -$ -$ 306 LSTP Grant
Operating Expenditures
(Street Maintenance) 33,207$ 21,029$ 339,209$ 125,267$ 407,659$ -$ -$ Total 33,207$ 21,029$ 339,209$ 125,267$ 407,659$ -$ -$ 308 STIP
Capital Improvement Projects -$ -$ 6,606,033$ -$ 4,765,968$ -$ -$ Total -$ -$ 6,606,033$ -$ 4,765,968$ -$ -$ 310 Cal Fire Grant
Operating Expenditures
(POS) -$ 229,139$ 719,517$ -$ 760,217$ -$ -$ Total -$ 229,139$ 719,517$ -$ 760,217$ -$ -$ Attachment 1 - Exhibit A
DRAFT
71 Summary of Appropriations
SPECIAL FUNDS Continued
FY 2022/23
Actual
FY 2023/24
Actual
FY 2025/26
Original
FY 2025/26
Original
FY 2025/26
Amended
FY 2026/27
Adopted Revised
FY 2026/27
Adopted Revised
311 Misc Grants
Operating Expenditures
(Community Relations) -$ -$ -$ -$ -$ -$ -$ Operating Expenditures
(Solid Waste) 15,725 16,830 516 - 26,929 - - Capital Improvement Projects 8,916 2,701 120,807 - 85,511 - - Total 24,641$ 19,531$ 121,323$ -$ 112,440$ -$ -$ 314 SCG
Capital Improvement Projects -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ 317 SSARP Gran
t
Capital Improvement Projects 4,078$ (2,242)$ - $ - $ - $ - $ - $ Total 4,078$ (2,242)$ - $ - $ - $ - $ - $ 318 ATP Grant - State
Capital Improvement Projects -$ 2,409,968$ 200,778 $ - $ 83,499$ - $ - $ Total -$ 2,409,968$ 200,778 $ - $ 83,499$ - $ - $ 319 Housing & Community Developmen t
Operating Expenditures
(Advance Planning) 110,164$ 57,233$ -$ -$ -$ -$ -$ Capital Improvement Projects - - 729,866 - - - - Total 110,164$ 57,233$ 729,866$ -$ -$ -$ -$ 320 Cal OES
Capital Improvement Projects -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ 321 TIRCP
Capital Improvement Projects 707,247$ 521,489$ 5,676,338$ -$ 9,182,606$ -$ -$ Total 707,247$ 521,489$ 5,676,338$ -$ 9,182,606 - - 322 MBHMP
Capital Improvement Projects 1,001,870$ 302,031$ 2,117,771$ -$ -$ -$ -$ Total 1,001,870$ 302,031$ 2,117,771$ -$ -$ -$ -$ 323 Cal OES - State
Operating Expenditures
(Neighborhood Services) 24,249$ 5,518$ -$ -$ -$ -$ -$ Total 24,249$ 5,518$ -$ -$ -$ -$ -$ 324 Planning Grants Program (PGP)
Operating Expenditures
(Advance Planning) -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ 325 California State Library Gran t
Operating Expenditures
(Library-Goleta) 21,853$ -$ -$ -$ -$ -$ -$ Operating Expenditures
(Library-Book Van) 30,017 - - - - - - Capital Improvement Projects - 14,100 379,086 - 3,885,374 - - Total 51,870$ 14,100$ 379,086$ -$ 3,885,374$ -$ -$ 401 HBP - Highway Bridge Replacement Program
Capital Improvement Projects 636,032$ 3,621,340$ 10,078,809$ 28,306$ 13,702,421$ -$ -$ Total 636,032$ 3,621,340$ 10,078,809$ 28,306$ 13,702,421$ -$ -$ 402 Community Development Block Gran
t
Operating Expendenditures
(Neighborhood Services & Public Safety) 44,165$ 45,607$ 72,219$ 77,638$ 77,638$ 77,638$ 38,000$ Operating Expendenditures (Street Maint ) - 140,516 - - - - - Capital Improvement Projects 137,225 238,627 40,001 - 628,051 - 242,180 Total $ 181,390 $ 424,750 $ 112,220 $ 77,638 $ 705,689 $ 77,638 $ 280,180 Transfers Out 28,558$ 31,945$ 9,290$ 34,685$ 34,685$ 34,685$ 22,544$ Total with Transfers 209,949$ 456,696$ 121,510$ 112,323$ 740,374$ 112,323$ 302,724$ 409 OTS
Operating Expendenditures
(CIP) (565)$ 28,954$ 68,292$ -$ 64,429$ -$ -$ Operating Expendenditures
(Public Safety) - - - - - - - Total (565)$ 28,954$ 68,292$ -$ 64,429$ -$ -$ 417 Highway Safety Improvement Prog.

Capital Improvement Projects -$ 360,615$ 19,985$ -$ 2,739,500$ -$ -$ Total -$ 360,615$ 19,985$ -$ 2,739,500$ -$ -$ Attachment 1 - Exhibit A
DRAFT
72 Summary of Appropriations
SPECIAL FUNDS Continued
FY 2022/23
Actual
FY 2023/24
Actual
FY 2025/26
Original
FY 2025/26
Original
FY 2025/26
Amended
FY 2026/27
Adopted Revised
FY 2026/27
Adopted Revised
418 Active Trans Prog-Federal
Capital Improvement Projects -$ -$ 31,014$ -$ 15,258,986$ -$ -$ Total -$ -$ 31,014$ -$ 15,258,986$ -$ -$ 419 TIGER
Capital Improvement Projects -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ 420 FHWA - FEMA Reim b
Capital Improvement Projects -$ -$ -$ -$ 275,246$ -$ -$ Total -$ -$ -$ -$ 275,246$ -$ -$ 421 FEMA HMGP Grant
Capital Improvement Projects 1,270,296$ 2,032,748$ -$ -$ 1,100,032$ -$ -$ Total 1,270,296$ 2,032,748$ -$ -$ 1,100,032$ -$ -$ 422 CARES Ac t
Operating Expenditures
(Police Services) -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ 423 ARP A
Operating Expenditures
(City Council) 150,000$ -$ -$ -$ -$ -$ -$ Operating Expenditures
(Neighborhood Services) - 150,000 - - - - - Operating Expenditures
(Homelessness) 675,000 25,000 - - - - - Capital Improvement Projects - 3,882,630 1,051,360 - - - - Total 825,000$ 4,057,630$ 1,051,360$ -$ -$ -$ -$ 424 Community Project Funding
Capital Improvement Projects -$ -$ -$ -$ 3,000,000$ -$ -$ Total -$ -$ -$ -$ 3,000,000$ -$ -$ 425 United State Dept of Agricultur
e
Operating Expenditures
(Parks & Open Spaces) -$ -$ 1,794$ -$ 998,206$ -$ -$ Total -$ -$ 1,794$ -$ 998,206$ -$ -$ 501 Library Services
Operating Expenditures
(Library) 582,363$ 895,490$ 685,512$ 927,228$ 927,228$ 957,928$ 939,100$ Capital Improvement Projects - - - - 180,000 - - Total 582,363$ 895,490$ 685,512$ 927,228$ 1,107,228$ 957,928$ 939,100$ Transfers Out - Book Van Librar
y -$ 50,000$ - $ - $ - $ - $ - $ Total with Transfers 582,363$ 945,490 $ 685,512 $ 927,228 $ 1,107,228$ 957,928 $ 939,100 $ 502 Street Lighting
Operating Expenditures
(Street Lighting) 229,617$ 268,627$ 308,931$ 550,500$ 550,500$ 550,500$ 615,500$ Capital Improvement Projects - - - - - - - Total 229,617$ 268,627$ 308,931$ 550,500$ 550,500$ 550,500$ 615,500$ 503 PEG
Operating Expenditures
(City Clerk) -$ 33,886$ 28,971$ 60,000$ 60,000$ 60,000$ 60,000$ Total -$ 33,886$ 28,971$ 60,000$ 60,000$ 60,000$ 60,000$ 504 CASp Cert and Training
Operating Expenditures
(Non-Departmental) -$ -$ 311$ -$ -$ -$ -$ Capital Improvement Projects - - - - - - - Total -$ -$ 311$ -$ -$ -$ -$ 605 RDA Successor – Non Housing
Operating Expenditures
(Neighborhood Services & Public Safety) -$ -$ -$ -$ -$ -$ -$ Operating Expenditures
(Debit Service) 1,568,615 1,560,986
1,553,352 1,148,355 1,148,355 1,603,309 1,607,909 Total 1,568,615$ 1,560,986$ 1,553,352$ 1,148,355$ 1,148,355$ 1,603,309$ 1,607,909$ 608 Ibank
Capital Improvement Projects -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ Attachment 1 - Exhibit A
DRAFT
73 Summary of Appropriations
SPECIAL FUNDS Continued
FY 2022/23
Actual
FY 2023/24
Actual
FY 2025/26
Original
FY 2025/26
Original
FY 2025/26
Amended
FY 2026/27
Adopted Revised
FY 2026/27
Adopted Revised
609 Lease Revenue Bond Proceeds
Operating Expenditures
(Debit Service) -$ - $ 316,411$ - $ 18,558$ - $ - $ Capital Improvement Projects - - - 8,928,755 19,429,797 10,000,000 - Total -$ - $ 316,411$ 8,928,755$ 19,448,355 $ 10,000,000 $ - $ 610 Sales Tax Revenue Bond Proceeds
Operating Expenditures
(Debit Service) -$ - $ 328,466$ - $ 14,750$ - $ - $ Capital Improvement Projects - - 657,789 16,270,203 15,612,413 - - Total -$ - $ 986,255$ 16,270,203$ 15,627,163 $ - $ - $ 701 Plover Endowment
Operating Expenditures
(Advance Planning) -$ - $ 14,930$ 7,000 $ 7,000 $ 7,000 $ 7,000 $ Total - $ - $ 14,930$ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 702 Section 115 Trust - Pension
Operating Expenditures
(Non-Departmental) 903$ 973 $ 1,101$ - $ - $ - $ - $ Total 903$ 973$ 1,101$ -$ -$ -$ -$ 703 Section 115 Trust - OPEB
Operating Expenditures
(Non-Departmental) 1,772$ 1,908$ 2,161$ -$ -$ -$ -$ Total 1,772$ 1,908$ 2,161$ -$ -$ -$ -$

TOTAL SPECIAL FUNDS LESS TRANSFER
S 18,644,768$ 31,529,782 $ 59,937,163 $ 47,265,148 $ 153,414,673 $ 27,607,672 $ 14,852,593 $ TOTAL SPECIAL FUNDS 18,673,326$ 31,611,728 $ 59,946,454 $ 47,299,833 $ 153,449,358 $ 27,642,357 $ 14,875,137 $ CITYWIDE APPROPRIATIONS LESS TRANSFERS $ 56,802,340 $ 71,463,424 $ 105,666,858 $ 100,268,192 $ 231,637,448 $ 80,293,966 $ 75,473,058 CITYWIDE APPROPRIATIONS $ 56,930,373 $ 71,978,318 $ 106,339,192 $ 100,833,827 $ 232,615,157 $ 80,876,201 $ 76,280,902 Attachment 1 - Exhibit A
DRAFT
74 Summary of Appropriations by Category
FY 2026/27 Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total

GENERAL FUND
General Government
City Council 450,800$ 87,800 $ - $ - $ - $ 538,600$ City Manager 1,383,100 495,200 - - - 1,878,300 Economic Development - 431,950 - - - 431,950 City Clerk 721,700 152,300 - - - 874,000 Support Services 90,900 97,700 - - - 188,600 City Attorney 326,000 844,400 - - - 1,170,400 Community Outreach 523,800 358,400 - - - 882,200 Human Resources 731,500 1,168,300 5,000 - - 1,904,800 Total 4,227,800$ 3,636,050$ 5,000$ -$ -$ 7,868,850$ General Services
General Services Administraton 906,900$ 155,500$ 5,000.00$ -$ -$ 1,067,400$ Facilities 359,700 754,600 8,300 - - 1,122,600 Goleta Train Station - 426,200 - - - 426,200 Information Technology 91,900 1,046,200 137,500 - - 1,275,600 Fleet 41,000 120,300 236,000 - - 397,300 Total 1,399,500$ 2,502,800$ 386,800$ -$ -$ 4,289,100$ Library
Goleta 16,700$ 340,750 $ - $ 195,000$ - $ 552,450$ Total 16,700$ 340,750$ -$ 195,000$ -$ 552,450$ Finance
Administration 2,018,500$ 341,300$ -$ -$ -$ 2,359,800$ Total 2,018,500$ 341,300$ -$ -$ -$ 2,359,800$ Planning & Environmental
Current Planning 1,877,900$ 251,352$ 750$ -$ -$ 2,130,002$ Building &Safety - 1,663,950 - - - 1,663,950 Advance Planning 805,600 373,300 700 - - 1,179,600 PER Commission - 51,350 - - - 51,350 Sustainability Program 389,700 81,700 - - - 471,400 Housing Program 202,800 35,600 - - - 238,400 Administation 522,900 10,600 1,500 - - 535,000 Total 3,798,900$ 2,467,852$ 2,950$ -$ -$ 6,269,702$ Public Works
Administration 1,270,000$ 29,900$ -$ -$ -$ 1,299,900$ Engineering Services 1,028,000 1,300,400 - - - 2,328,400 Parks & Open Space Maintenance 1,200,600 2,686,291 80,000 - - 3,966,891 CIP 1,301,300 322,100 - - -$ 1,623,400 Street Lighting 49,700 - - - - 49,700 Street Maintenance 1,083,000 5,260,100 - - - 6,343,100 Total 5,932,600$ 9,598,791$ 80,000$ -$ -$ 15,611,391$ Neighborhood Services
Neighborhood Services 790,400$ 327,500$ -$ -$ -$ 1,117,900$ Homelessness 198,900 824,700 - - - 1,023,600
Parks & Recreation 472,700 539,300 - - - 1,012,000 Total 1,462,000$ 1,691,500$ -$ 590,300$ -$ 3,743,800$ Police Services
Police Services -$ 13,235,400$ -$ -$ -$ 13,235,400$ Total -$ 13,235,400$ -$ -$ -$ 13,235,400$ Non Departmental
Debt Service -$ 1,647,750$ -$ -$ -$ 1,647,750$ Non-Departmental 29,800 140,000 - - - 169,800 Total 29,800$ 1,787,750$ -$ -$ -$ 1,817,550$ Capital Improvement Projects
101 CIP -$ -$ -$ -$ 5,657,723$ 5,657,723$ Total -$ -$ -$ -$ 5,657,723$ 5,657,723$ TOTAL GENERAL FUND $ 18,885,800 $ 35,602,193 $ 474,750 $ 785,300 $ 5,657,723 $ 61,405,766 Attachment 1 - Exhibit A
DRAFT
75 Summary of Appropriations by Category
(14,900)
FY 2026/27 SPECIAL FUNDS
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
201 Gas Tax -$ 1,040,000$ -$ -$ -$ 1,040,000$ 202 TD A -$ - $ - $ - $ - $ - $ 203 RMR A -$ 850,000$ - $ - $ - $ 850,000$ 205 Measure A -$ 2,207,250$ - $ - $ - $ 2,207,250$ 206 Measure A - Othe r -$ - $ - $ - $ - $ - $ 207 Measure A – SBCAG Light Rail -$ -$ -$ -$ -$ -$ 208 County Per Capita - Librar y 663,300$ 359,356 $ - $ - $ - $ 1,022,656$ 209 County Per Capita - Buellton Librar y -$ 164,393$ 5,000 $ - $ - $ 169,393$ 210 County Per Capita - Solvang Librar y -$ 201,724$ 4,500 $ - $ - $ 206,224$ 211 Solid Waste 608,400$ 1,231,700$ -$ -$ -$ 1,840,100$ 212 Public Safety Donations -$ -$ -$ -$ -$ -$ 213 Buellton Librar y 270,800$ 22,381 $ - $ - $ - $ 293,181$ 214 Solvang Librar y 293,300$ - $ - $ - $ - $ 293,300$ 217 Community Cente r 536,400$ 445,900 $ - $ - $ - $ 982,300$ 220 Transportation Facilities DIF -$ 90,000$ -$ -$ 700,000$ 790,000$ 221 Parks & Recreation Facilities DIF -$ -$ -$ -$ -$ -$ 222 Public Admin Facilities -$ -$ -$ -$ -$ -$ 223 Library Facilities DIF -$ 92,500$ -$ -$ -$ 92,500$ 224 Sheriff DIF -$ -$ -$ -$ -$ -$ 225 Housing In-Lieu -$ 25,000$ -$ -$ -$ 25,000$ 226 Environmental Programs -$ -$ -$ -$ -$ -$ 229 Fire DIF -$ -$ -$ -$ -$ -$ 230 Long Range Development Plan -$ -$ -$ -$ -$ -$ 231 Developer Agreement s -$ - $ - $ - $ - $ - $ 232 County Fire DIF -$ -$ -$ -$ -$ -$ 233 OBF - SCE -$ -$ -$ -$ -$ -$ 234 Storm Drain DIF -$ -$ -$ -$ -$ -$ 235 Bicycle & Pedestrian DIF -$ -$ -$ -$ -$ -$ 236 Misc. Library Grants -$ -$ -$ -$ -$ -$ 237 Local Grants -$ -$ -$ -$ -$ -$ 238 Non-Residential Affordable Housing DIF -$ -$ -$ -$ -$ -$ 239 Quimb y -$ - $ - $ - $ 1,381,000$ 1,381,000 $ 240 County Library DI F -$ - $ - $ - $ - $ - $ Attachment 1 - Exhibit A
DRAFT
76 Summary of Appropriations by Category
FY 2026/27 SPECIAL FUNDS Continued
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
301 State Dept of Parks and Recreation -$ -$ -$ -$ -$ -$ 302 COPS - Public Safet y -$ 150,000$ - $ - $ - $ 150,000$ 304 Recycling Gran t -$ - $ - $ - $ - $ - $ 305 RSTP Grant -$ - $ - $ - $ - $ - $ 306 LSTP Grant -$ -$ -$ -$ -$ -$ 308 STIP -$ -$ -$ -$ -$ -$ 310 Cal Fire Grant -$ -$ -$ -$ -$ -$ 311 Misc Grants -$ -$ -$ -$ -$ -$ 313 Prop 84 - IRWMP -$ -$ -$ -$ -$ -$ 314 SCG -$ -$ -$ -$ -$ -$ 317 SSARTP Gran t -$ - $ - $ - $ - $ - $ 318 ATP Grant - State -$ -$ -$ -$ -$ -$ 319 Housing & Community Developmen t -$ - $ - $ - $ - $ - $ 320 Cal OES -$ -$ -$ -$ -$ -$ 321 TIRCP -$ -$ -$ -$ -$ -$ 322 MBHMP -$ -$ -$ -$ -$ -$ 323 Cal OES - State -$ -$ -$ -$ -$ -$ 324 Planning Grants Program (PGP) -$ -$ -$ -$ -$ -$ 325 California State Library Gran t -$ - $ - $ - $ - $ - $ 401 HBP - Highway Bridge Replac. Prog. -$ -$ -$ -$ -$ -$ 402 Community Development Block Gran t -$ 38,000$ - $ 22,544$ 242,180 $ 302,724 $ 409 OTS -$ -$ -$ -$ -$ -$ 417 Highway Safety Improvement Prog . -$ - $ - $ - $ - $ - $ 418 ATP - Federal -$ -$ -$ -$ -$ -$ 419 TIGER -$ -$ -$ -$ -$ -$ 420 FHWA - FEMA Reimbursemen t -$ - $ - $ - $ - $ - $ 421 FEMA HMGP Gran t -$ - $ - $ - $ - $ - $ 422 CARES Ac t -$ - $ - $ - $ - $ - $ 423 ARP A -$ - $ - $ - $ - $ - $ 424 Community Project Funding -$ -$ -$ -$ -$ -$ 425 United State Dept of Agriculture -$ -$ -$ -$ -$ -$ 501 Library Service s 939,100$ - $ - $ - $ - $ 939,100$ 502 Street Lighting -$ 615,500$ -$ -$ -$ 615,500$ 503 PEG -$ 60,000$ -$ -$ -$ 60,000$ Attachment 1 - Exhibit A
DRAFT
77 Summary of Appropriations by Category
FY 2026/27 SPECIAL FUNDS Continued
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
504 CASp Cert and Training -$ -$ -$ -$ -$ -$ 605 RDA Successor – Non Housing -$ 1,607,909$ -$ -$ -$ 1,607,909$ 608 IBank -$ -$ -$ -$ -$ -$ 609 Lease Revenue Bond Proceeds -$ -$ -$ -$ -$ -$ 610 Sales Tax Revenue Bond Proceeds -$ -$ -$ -$ -$ -$ 701 Plover Endowment -$ 7,000$ -$ -$ -$ 7,000$ 702 Section 115 Trust - Pension -$ -$ -$ -$ -$ -$ 703 Section 115 Trust - OPEB -$ -$ -$ -$ -$ -$ TOTAL SPECIAL FUNDS $ 3,311,300 $ 9,208,613 $ 9,500 $ 22,544 $ 2,323,180 $ 14,875,137 CITYWIDE APPROPRIATIONS $ 22,197,100 $ 44,810,806 $ 484,250 $ 807,844 $ 7,980,903 $ 76,280,902 Attachment 1 - Exhibit A
DRAFT
78 General Government - City Council 1100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1100-50001 272,666$ 289,108 $ 307,675 $ 328,400 $ 344,800 $ 346,200 $ 1,400 $ - $ 0% Salaries & Wages - Temporary 101-10-1100-50002 1,119 - - 1,624 - - - - 0% Medicare & Social Security 101-10-1100-50100 5,806 7,589 8,065 8,900 9,400 10,000 600 - 6% Retirement Contributions 101-10-1100-50101 24,792 30,344 33,112 31,900 34,300 35,900 1,600 - 5% Health Plan Allowance 101-10-1100-50102 36,687 30,506 38,950 15,300 15,300 58,000 42,700 - 279% Life Insurance 101-10-1100-50106 - - - - - - - - 0% Long Term Disability 101-10-1100-50107 - - - - - - - - 0% Deferred Compensation 101-10-1100-50108 4 - - - - 700 700 - 100% Unemployment insurance 101-10-1100-50111 - - 887 - - - - - 0% SALARIES & BENEFITS 341,075$ 357,548$ 388,689$ 386,124$ 403,800$ 450,800$ 47,000$ -$ 12% Local Mileage 101-10-1100-51000 - $ - $ - $ - $ - -$ - - 0% Conferences, Meetings And Travel 101-10-1100-51001 20,209 15,204 24,112 52,315 53,600 53,600 - - - Memberships & Dues 101-10-1100-51003 26,703 28,062 28,842 33,200 34,200 34,200 - - - Printing & Copying 101-10-1100-51010 - - - - - - - - 0% Postage 101-10-1100-51011 - - - - - - - - 0% Advertising 101-10-1100-51012 - - - - - - - - 0% Special Department Supplies 101-10-1100-51031 70 - 260 - - - - - 0% Minor Equipment (under 5k) 101-10-1100-51032 - - - 101 - - - - 0% Books & Subscriptions 101-10-1100-51035 - - - - - - - - 0% Professional Services 101-10-1100-51200 - - - - - - - - 0% Support to Other Agencies - G
rants 101-10-1100-54012 100,000 - - - - - - - 0% Support to Other Agencies - Other 101-10-1100-54013 - - - - - - - - 0% Other Charges 101-10-1100-54014 - - - - - - - - 0% SUPPLIES & SERVICES 146,982$ 43,266$ 53,214$ 85,616$ 87,800$ 87,800$ -$ -$ 0% Furniture & Fixtures 101-10-1100-57040 - $ - $ - $ 1,184$ - - $ - - 0% CAPITAL OUTLAY -$ -$ -$ 1,184$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 101 488,058$ 400,814 $ 441,903 $ 472,924 $ 491,600 $ 538,600 $ 47,000 $ - $ 10% PARK DEV. FEES - 221
Support to Other Agencies - Other 221-10-1100-54013 -$ -$ -$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 221 -$ - $ - $ - $ - $ - $ - $ - $ 0% ARPA - 423
Support to Other Agencies - Grants 423-10-1100-54012 150,000$ - $ - $ - $ - -$ - - 0% SUPPLIES & SERVICES 150,000$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 423 150,000$ - $ - $ - $ - $ - $ - $ - $ 0% GRAND TOTAL EXPENDITURES 638,058$ 400,814 $ 441,903 $ 472,924 $ 491,600 $ 538,600 $ 47,000 $ - $ 10% Attachment 1 - Exhibit A
DRAFT
79 General Government - City Council 1100
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Conferences, Meetings And Travel 101-10-1100-51001 53,600$ 53,600 $ 53,600 $ - $ - $ 0% Group Meals for Night Meetings 3,600 3,600 3,600 - - 0% Conferences, Meetings And Travel - Perotte 10,000 10,000 10,000 - - 0% Conferences, Meetings And Travel - Kasdin 10,000 10,000 10,000 - - 0% Conferences, Meetings And Travel - Kyriaco 10,000 10,000 10,000 - - 0% Conferences, Meetings And Travel - Reyes-Martin 10,000 10,000 10,000 - - 0% Conferences, Meetings And Travel - Smith 10,000 10,000 10,000 - - 0% Memberships & Dues 101-10-1100-51003 33,200$ 34,200$ 34,200$ -$ -$ 0% Beacon 33,200$ 34,200 34,200 - - 0% Professional Services 101-10-1100-51200 -$ - $ - $ -$ -$ 0% City Council Portrait - - - - - 0% Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 341,075$ 357,548 $ 388,689 $ 386,124 $ 403,800 $ 450,800 $ 47,000 $ - $ 12% Supplies & Services 296,982 43,266 53,214 85,616 87,800 87,800 - - 0% Capital Outlay - - - 1,184 - - - - 0% Total 638,058$ 400,814 $ 441,903 $ 472,924 $ 491,600 $ 538,600 $ 47,000 $ - $ 10% Attachment 1 - Exhibit A
DRAFT
80 General Government - City Manager 1200
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1200-50001 1,131,748$ 824,283 $ 880,202 $ 967,000 $ 1,002,300$ 1,061,200 $ 58,900 $ - $ 6% Salaries & Wages - Temporary 101-10-1200-50002 2,680 3,328 - 18,976 20,600 19,000 (1,600) - -8% Overtime 101-10-1200-50003 - - 40 - - - - - 0% Salaries & Wages - Cash Out 101-10-1200-50004 - 47,554 28,407 - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-10-1200-50005 - - - - - - - - 0% Medicare & Social Security 101-10-1200-50100 17,310 13,472 13,739 17,400 17,900 18,600 700 - 4% Retirement Contributions 101-10-1200-50101 131,341 120,883 140,403 161,400 172,700 159,400 (13,300) - -8% Health Plan Allowance 101-10-1200-50102 106,221 83,776 78,874 90,600 93,600 89,400 (4,200) - -4% Auto Allowance 101-10-1200-50103 13,281 11,951 13,260 13,300 13,300 13,300 - - 0% Phone Allowance 101-10-1200-50104 3,175 3,256 2,918 3,000 3,000 3,000 - - 0% Bilingual Allowance 101-10-1200-50105 - 393 2,285 3,400 3,400 3,400 - - 0% Life Insurance 101-10-1200-50106 2,310 1,910 1,653 2,600 2,600 2,700 100 - 4% Long Term Disability 101-10-1200-50107 2,248 1,787 1,602 4,300 4,400 2,500 (1,900) - -43% Deferred Compensation 101-10-1200-50108 8,026 8,013 9,003 10,000 10,000 10,600 600 - 6% Relocation 101-10-1200-50109 - - - - - - - - 0% Retiree Health Contributions 101-10-1200-50113 - - - - - - - - 0% SALARIES & BENEFITS 1,418,340$ 1,120,605.17$ 1,172,387$ 1,291,976$ 1,343,800$ 1,383,100$ 39,300$ - $ 3% Local Mileage 101-10-1200-51000 -$ - $ - $ 109$ - - $ - - 0% Conferences, Meetings And Travel 101-10-1200-51001 14,620 17,631 22,631 15,000 15,000 15,000 - - 0% Memberships & Dues 101-10-1200-51003 34,798 32,708 34,101 38,700 39,300 39,300 - - 0% Training 101-10-1200-51004 (670) - - 1,000 1,000 1,000 - - 0% Printing & Copying 101-10-1200-51010 - - - - - - - - 0% Postage 101-10-1200-51011 - - - - - - - - 0% Advertising 101-10-1200-51012 - - - 108 - - - - 0% Special Department Supplies 101-10-1200-51031 1,657 2,491 1,135 1,000 1,000 1,000 - - 0% Books & Subscriptions 101-10-1200-51035 - 138 270 81 - - - - 0% Professional Services 101-10-1200-51200 168,532 209,019 229, 762 334,892 238,400 88,400 (150,000) - -63% Professional Services - Temp Agency 101-10-1200-51202 - - - - - - - - 0% Contract Services - Animal Control 101-10-1200-51310 270,560 212,652 367,720 310,500 324,500 324,500 - - 0% Support to Other Agencies - Grants 101-10-1200-54012 - - 118,750 1,250 - - - - 0% Support to Other Agencies - Other 101-10-1200-54013 54,000 3,800 296,200 306,600 307,300 26,000 (281,300) - -92% Other Charges 101-10-1200-54014 - - - - - - - - 0% SUPPLIES & SERVICES 543,497$ 478,440$ 1,070,569$ 1,009,240$ 926,500$ 495,200$ (431,300)$ -$ -47% Furniture & Fixtures 101-10-1200-57040 -$ -$ -$ 1,456$ - -$ - - 0% CAPITAL OUTLAY -$ - $ - $ 1,456$ - $ - $ - $ - $ 0% TOTAL EXPENDITURES - 101 1,961,838$ 1,599,045$ 2,242,956$ 2,302,672$ 2,270,300$ 1,878,300$ (392,000)$ -$ -17% Local Grants - 237
Support to Other Agencies - Other 237-10-1200-54013 -$ 75,000$ -$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ 75,000$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 237 -$ 75,000$ - $ - $ - $ - $ - $ - $ 0% GRAND TOTAL EXPENDITURES 1,961,838$ 1,674,045$ 2,242,956$ 2,302,672$ 2,270,300$ 1,878,300$ (392,000)$ -$ -17% Attachment 1 - Exhibit A
DRAFT
81 General Government - City Manager 1200
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Conferences, Meetings And Travel 101-10-1200-51001 15,000$ 15,000 $ 15,000 $ - $ - $ 0% Cal Cities Annual Conference 3,000 3,000 3,000 - - 0% Cal Cities CM Conference 3,000 3,000 3,000 - - 0% Cal Cities City Leader Summit 3,000 3,000 3,000 - - 0% MMASC Annual Conference 3,000 3,000 3,000 - - 0% CALPERA Conference 1,500 1,500 1,500 - - 0% Goleta's Finest 450 450 450 - - 0% REACH Summit 200 200 200 - - 0% Sustainbility Summit 25 25 25 - - 0% Cal Cities Webinar 25 25 25 - - 0% CMO/CAO Meetings 600 600 600 - - 0% State of the County 200 200 200 - - 0% Memberships & Dues 101-10-1200-51003 38,700$ 39,300$ 39,300$ - $ - $ 0% National League of Cities 3,900 4,000 4,000 - - 0% League of California Cities 15,000 15 ,500 15,500 - - 0% League of California Cities - Channel Counties Div 300 300 300 - - 0% Employment Relations Consortium - - - - 0% California Coastal Trail Association - - - - 0% UCSB Economic Forecast Project 3,100 3,100 3,100 - - 0% ICMA 3,000 3,000 3,000 - - 0% LAFCO 10,500 10,500 10,500 - - 0% MMASC - Municipal Mgmt Assoc of So CA 300 300 300 - - 0% CCMF - California City Mgmt Foundation 800 800 800 - - 0% GARE 1,000 1,000 1,000 - - 0% CALED 800 800 800 - - 0% Professional Services 101-10-1200-51200 Total includes Economic Development 238,200$ 238,400$ 88,400$ (150,000)$ - $ -63% Diversity Equity and Inclusion Plan 10,000 10,000 10,000 - - 0% Special Services as Needed 25,000 25,000 17,000 (8,000) - -32% Lobbyist Services 36,000 36,000 39,000 3,000 - 8% E
xecutive Staff Review 10,000 10,000 15,000 5,000 - 50% CWB Public Parking 7,200 7,400 7,400 - - 0% Professional Services - Economic Development: Economic Development Total 150,000$ 150,000$ -$ (150,000)$ - $ Economic Development 100,000 100,000 - (100,000) - 0% Econ Dev - Goleta Entrepreneurial Magnet (GEM) 50,000 50,000 - (50,000) - 0% Support to Other Agencies - Other 101-10-1200-54013 306,600$ 307,300$ -$ (281,300)$ - $ 0% Communify South Coast Youth Safety Partnership 26,000 26,000 - - - Econ Dev - Child Care Program 250,000 250,000 - (250,000) - 0% Econ Dev - Goleta Lions Club 30,600 31,300 - (31,300) - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
City Manager 1.00 1.00 1.00 1.00 1.00 1.00
Assistant City Manager 1.00 1.00 1.00 1.00 1.00 1.00
Assistant to the City Manager 1.00 1.00 1.00 1.00 1.00 1.00 Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 0.00 0.00 0.00
Management Assistant 0.25 0.25 0.00 1.00 1.00 1.00
Office Specialist 0.90 0.00 0.00 0.00 0.00 0.00
Total 6.15 5.25 5.00 5.00 5.00 5.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 1,418,340$ 1,120,605 $ 1,172,387$ 1,291,976$ 1,343,800$ 1,383,100$ 39,300$ - $ 3% Supplies & Services 543,497 553,440 1,070,569 1,009,240 926,500 495,200 (431,300) - -47% Capital Outlay - - - 1,456 - - - - 0% Total 1,961,838$ 1,674,045 $ 2,242,956$ 2,302,672$ 2,270,300$ 1,878,300$ (392,000)$ - $ -17% Attachment 1 - Exhibit A
DRAFT
82 General Government - Economic Developement 1210
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Professional Services 101-10-1210-51200 -$ -$ -$ -$ -$ 150,000$ 150,000$ -$ 100% Contract Services - Animal Control 101-10-1210-51310 - - - - - - - - 0% Stipends for Meetings 101-10-1210-54005 - - - - - 650 650 - 100% Support to Other Agencies - Grants 101-10-1210-54012 - - - - - - - - 0% Support to Other Agencies - Other 101-10-1210-54013 - - - - - 281,300 281,300 - 100% Other Charges 101-10-1210-54014 - - - - - - - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ 431,950$ 431,950$ -$ 100% TOTAL EXPENDITURES - 101 -$ - $ - $ - $ - $ 431,950$ 431,950 $ - $ 100% Local Grants - 237
Support to Other Agencies - Other 237-10-1210-54013 -$ -$ -$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 237 -$ - $ - $ - $ - $ - $ - $ - $ 0% GRAND TOTAL EXPENDITURES -$ - $ - $ - $ - $ 431,950$ 431,950 $ - $ 100% Attachment 1 - Exhibit A
DRAFT
83 General Government - Economic Developement 1210
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 101-10-1210-51200 Total includes Economic Development 150,000$ - $ 150,000$ 150,000 $ - $ 100% Economic Development 100,000 - 100,000 100,000 - 100% Econ Dev - Goleta Entrepreneurial Magnet (GEM) 50,000 - 50,000 50,000 - 100% Support to Other Agencies - Other 101-10-1210-54013 280,600$ - $ 281,300$ 281,300 $ - $ 100% Econ Dev - Child Care Program 250,000 - 250,000 250,000 - 100% Econ Dev - Goleta Lions Club 30,600 - 31,300 31,300 - 100% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00
Management Assistant 0.25 0.25 0.00 1.00 1.00 1.00
Total 1.25 1.25 1.00 2.00 2.00 2.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits -$ - $ -$ -$ -$ - $ - $ - $ 0% Supplies & Services - - - - - 431,950 431,950 - 100% Capital Outlay - - - - - - - - 0% Total -$ - $ -$ -$ -$ 431,950$ 431,950$ - $ 100% Attachment 1 - Exhibit A
DRAFT
84 General Government - City Clerk 1300
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
ENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1300-50001 461,935$ 497,190 $ 486,292 $ 522,800 $ 543,700 $ 558,800 $ 15,100 $ - $ 3% Overtime 101-10-1300-50003 - - 1,142 - - - - - 0% Salaries & Wages - Cash Out 101-10-1300-50004 7,598 6,484 9,856 - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-10-1300-50005 - - - - - - - - 0% Medicare & Social Security 101-10-1300-50100 7,014 7,459 7,279 8,700 9,100 9,200 100 - 1% Retirement Contributions 101-10-1300-50101 58,821 68,105 74,281 71,500 76,600 75,700 (900) - -1% Health Plan Allowance 101-10-1300-50102 58,321 63,314 54,822 72,500 74,900 71,300 (3,600) - -5% Phone Allowance 101-10-1300-50104 723 721 722 800 800 800 - - 0% Bilingual Allowance 101-10-1300-50105 - - 650 - - - - - 0% Life Insurance 101-10-1300-50106 1,008 1,146 1,215 1,500 1,500 1,500 - - 0% Long Term Disability 101-10-1300-50107 1,249 1,400 1,474 2,300 2,500 1,800 (700) - -28% Deferred Compensation 101-10-1300-50108 - - 1,193 2,000 2,000 2,600 600 - 30% Unemployment insurance 101-10-1300-50111 - - - - - - - - 0% ALARIES & BENEFITS 596,669$ 645,819 $ 638,925 $ 682,100 $ 711,100 $ 721,700 $ 10,600 $ - $ 1% Local Mileage 101-10-1300-51000 -$ -$ -$ 1,900$ 1,900 1,900$ - - 0% Conferences, Meetings And Travel 101-10-1300-51001 6,650 3,464 1,138 7,500 7,500 7,500 - - 0% Memberships & Dues 101-10-1300-51003 1,450 1,450 2,688 1,500 1,500 1,500 - - 0% Training 101-10-1300-51004 - - 200 2,400 2,400 2,400 - - 0% Postage 101-10-1300-51011 - - 202 200 200 200 - - 0% Advertising 101-10-1300-51012 6,773 2,628 1,620 5,000 5,000 5,000 - - 0% Special Department Supplies 101-10-1300-51031 3,516 6,494 2,302 3,500 3,500 3,500 - - 0% Minor Equipment (under 5k) 101-10-1300-51032 - - - - - - - - 0% Recognition & Awards 101-10-1300-51034 258 1,911 3,309 3,500 2,500 3,500 1,000 - 40% Books & Subscriptions 101-10-1300-51035 1,435 1,463 - 1,500 1,500 1,500 - - 0% Professional Services 101-10-1300-51200 41,768 53,228 59,896 82,300 82,300 82,300 - - 0% Professional Services - Temp Agency 101-10-1300-51202 2,320 1,330 - - - - - - 0% Contract Services 101-10-1300-51300 - - - - - - - - 0% Election Costs 101-10-1300-54002 37,915 - 62,049 - 43,000 43,000 - - 0% PPLIES & SERVICES 102,085$ 71,968 $ 133,405 $ 109,300 $ 151,300 $ 152,300 $ 1,000 $ - $ 1% Computer Hardware & Peripherals 101-10-1300-57020 -$ -$ -$ -$ - -$ - - 0% APITAL OUTLAY -$ - $ - $ - $ - $ - $ - $ - $ 0% OTAL EXPENDITURES - 101 698,754$ 717,788 $ 772,331 $ 791,400 $ 862,400 $ 874,000 $ 11,600 $ - $ 1% UBLIC, EDUCATION, GOVERNMENT FEES - 503
Minor Equipment (under 5k) 503-10-1300-51032 -$ -$ -$ -$ - -$ - - 0% Professional Services 503-10-1300-51200 - 33,886 18,058 30,000 30,000 30,000 - - 0% PPLIES & SERVICES -$ 33,886$ 18,058 $ 30,000 $ 30,000 $ 30,000 $ - $ - $ 0% Machinery & Equipment 503-10-1300-57010 -$ -$ 10,913$ 30,000$ 30,000 30,000$ - - 0% APITAL OUTLAY -$ - $ 10,913$ 30,000 $ 30,000 $ 30,000 $ - $ - $ 0% OTAL EXPENDITURES - 503 -$ 33,886$ 28,971 $ 60,000 $ 60,000 $ 60,000 $ - $ - $ 0% GRAND TOTAL EXPENDITURES 698,754$ 751,674 $ 801,301 $ 851,400 $ 922,400 $ 934,000 $ 11,600 $ - $ 1% Attachment 1 - Exhibit A
DRAFT
85 General Government - City Clerk 1300
NE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 101-10-1300-51200 82,300$ 82,300 $ 82,300 $ - $ - $ 0% Municipal Code 15,000 15,000 15,000 - - 0% Media Services (DRB, PC, CC) 31,500 31,500 31,500 - - 0% Media Services (HPC) 2,200 2,200 2,200 - - 0% Media Services - Public Works (5400) (PTAC) 2,200 2,200 2,200 - - 0% Media Svcs - Neigh Svcs (6500) (Parks & Rec Comm) 2,200 2,200 2,200 - - 0% Media Services - Community Relations (1500) (PEC) 2,200 2,200 2,200 - - 0% Media Services - Library Services (2100) (LAC) 2,500 2,500 2,500 - - 0% Video Services - State of the City 2,200 2,200 2,200 - - 0% Records Retention (ongoing) 1,000 1,000 1,000 - - 0% Media Archive 1,300 1,300 1,300 - - 0% Interpretation Services 20,000 20,000 20,000 - - 0% Election Costs 101-10-1300-54002 - $ 43,000$ 43,000 $ - $ - $ 0% 3 Seats (Mayor, Dist 1, and Dist 2) - 23,000 23,000 - - 0% Measure - 20,000 20,000 - - 0% Professional Services 503-10-1300-51200 30,000$ 30,000 $ 30,000 $ - $ - $ 0% A/V Equipment Maintenance 30,000 30,000 30,000 - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
City Clerk 1.00 1.00 1.00 1.00 1.00 1.00
Senior Deputy City Clerk 0.00 0.00 0.00 1.00 1.00 1.00
Deputy City Clerk 2.00 2.00 2.00 2.00 2.00 2.00
Planning Commission Clerk 0.00 0.00 1.00 0.00 0.00 0.00 Public Records Specialist 1.00 1.00 1.00 0.00 0.00 0.00 Total 4.00 4.00 5.00 4.00 4.00 4.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 596,669$ 645,819 $ 638,925 $ 682,100 $ 711,100 $ 721,700 $ 10,600 $ - $ 1% Supplies & Services 102,085 105,854 151,464 139,300 181,300 182,300 1,000 - 1% Capital Outlay - - 10,913 30,000 30,000 30,000 - - 0% Total 698,754$ 751,674 $ 801,301 $ 851,400 $ 922,400 $ 934,000 $ 11,600 $ - $ 1% Attachment 1 - Exhibit A
DRAFT
86 General Government - Support Services 1310
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
ENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1310-50001 -$ 60,101$ 52,074$ 67,000$ 69,700$ 63,100$ (6,600)$ - $ -9% Overtime 101-10-1310-50003 - - 161 - - - - - 0% Salaries & Wages - Cash Out 101-10-1310-50004 - - 9,243 - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-10-1310-50005 - - - - - - - - 0% Medicare & Social Security 101-10-1310-50100 - 1,019 947 1,300 1,300 1,200 (100) - -8% Retirement Contributions 101-10-1310-50101 - 4,616 3,945 5,500 5,800 7,000 1,200 - 21% Health Plan Allowance 101-10-1310-50102 - 11,179 13,954 18,200 18,800 19,100 300 - 2% Phone Allowance 101-10-1310-50104 - - - - - - - - 0% Life Insurance 101-10-1310-50106 - 123 94 200 200 200 - - 0% Long Term Disability 101-10-1310-50107 - 178 135 300 300 300 - - 0% Deferred Compensation 101-10-1310-50108 - - 303 700 700 - (700) - 0% Unemployment Insurance 101-10-1310-50111 - - - - - - - - 0% ALARIES & BENEFITS -$ 77,216$ 80,856 $ 93,200 $ 96,800 $ 90,900 $ (5,900)$ -$ -6% Printing & Copying 101-10-1310-51010 - $ 25,117.14$ 28,192.56$ 25,000$ 25,000 25,000.00$ - - 0% Postage 101-10-1310-51011 - 20,232 20,000 30,000 30,000 30,000 - - 0% Advertising 101-10-1310-51012 - - - - - - - - 0% Insurance 101-10-1310-51020 - - - - - - - - 0% Worker's Compensation 101-10-1310-51021 - - - - - - - - 0% Office Supplies 101-10-1310-51030 - 15,858 15,074 25,000 25,000 25,000 - - 0% Special Department Supplies 101-10-1310-51031 - 633 507 1,000 1,000 1,000 - - 0% Minor Equipment (under 5k) 101-10-1310-51032 - - - - - - - - 0% Recognition & Awards 101-10-1310-51034 - - - - - - - - 0% Books & Subscriptions 101-10-1310-51035 - - - - - - - - 0% Leases/Rental-City Hall 101-10-1310-51040 - - - - - - - - 0% Leases/Rental Equipment 101-10-1310-51042 - 11,251 13,907 15,700 15,700 15,700 - - 0% Utilities - Telephone/Internet/TV 101-10-1310-51050 - - - - - - - - 0% Utilities - Gas 101-10-1310-51051 - - - - - - - - 0% Utilities - Electric 101-10-1310-51052 - - - - - - - - 0% Utilities - Water & Sewer 101-10-1310-51053 - - - - - - - - 0% Maintenance-Office Equipment 101-10-1310-51069 - 941 301 1,000 1,000 1,000 - - 0% Professional Services - Temp Agency 101-10-1310-51202 - - 23,364 - - - - - 0% PPLIES & SERVICES -$ 74,033$ 101,345$ 97,700$ 97,700 $ 97,700 $ -$ -$ 0% OTAL EXPENDITURES - 101 -$ 151,250$ 182,201 $ 190,900 $ 194,500 $ 188,600 $ (5,900) $ - $ -3% GRAND TOTAL EXPENDITURES -$ 151,250$ 182,201 $ 190,900 $ 194,500 $ 188,600 $ (5,900) $ - $ -3% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Office Specialist 0.00 0.90 1.00 1.00 1.00 1.00
Total 0.00 0.90 1.00 1.00 1.00 1.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits - $ 77,216$ 80,856$ 93,200$ 96,800$ 90,900$ (5,900)$ - $ -6% Supplies & Services - 74,033 101,345 97,700 97,700 97,700 - - 0% Capital Outlay - - - - - - - - 0% Total - $ 151,250$ 182,201$ 190,900$ 194,500$ 188,600$ (5,900)$ - $ -3% Attachment 1 - Exhibit A
DRAFT
87 General Government - City Attorney 1400
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1400-50001 251,534$ 265,501$ 270,032$ 247,800$ 257,700$ 257,100$ (600)$ -$ 0% Salaries & Wages - Temporary 101-10-1400-50002 - - - - - - - - 0% Overtime 101-10-1400-50003 1,697 419 299 - - - - - 0% Salaries & Wages - Cash Out 101-10-1400-50004 10,072 10,532 11,679 - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-10-1400-50005 - - - - - - - - 0% Medicare & Social Security 101-10-1400-50100 4,019 4,176 4,342 4,000 4,100 4,000 (100) - -2% Retirement Contributions 101-10-1400-50101 33,876 41,338 49,757 54,000 58,300 44,800 (13,500) - -23% Health Plan Allowance 101-10-1400-50102 17,988 12,421 15,740 18,200 18,800 12,500 (6,300) - -34% Auto Allowance 101-10-1400-50103 4,849 4,838 4,841 4,900 4,900 4,900 - - 0% Phone Allowance 101-10-1400-50104 723 721 722 800 800 800 - - 0% Bilingual Allowance 101-10-1400-50105 559 489 454 - - - - - 0% Life Insurance 101-10-1400-50106 591 721 635 600 700 700 - - 0% Long Term Disability 101-10-1400-50107 560 730 597 1,100 1,100 500 (600) - -55% Deferred Compensation 101-10-1400-50108 - - 378 700 700 700 - - 0% Unemployment insurance 101-10-1400-50111 - - - - - - - - 0% Retiree Health Contributions 101-10-1400-50113 - - - - - - - - 0% SALARIES & BENEFITS 326,468$ 341,886 $ 359,476 $ 332,100 $ 347,100 $ 326,000 $ (21,100) $ - $ -6% Local Mileage 101-10-1400-51000 -$ -$ -$ -$ - -$ - - 0% Conferences, Meetings And Travel 101-10-1400-51001 1,804 1,221 2,748 5,000 5,000 5,000 - - 0% Memberships & Dues 101-10-1400-51003 523 523 613 700 700 700 - - 0% Postage 101-10-1400-51011 - - - - - - - - 0% Advertising 101-10-1400-51012 - - - - - - - - 0% Special Department Supplies 101-10-1400-51031 650 1,175 449 500 500 500 - - 0% Minor Equipment (under 5k) 101-10-1400-51032 - - 200 - - - - - 0% Books & Subscriptions 101-10-1400-51035 2,724 2,786 2,334 3,500 3,500 3,500 - - 0% Professional Services 101-10-1400-51200 - - - - - - - - 0% Professional Services - Temp Agency 101-10-1400-51202 - - - - - - - - 0% Professional Services - Legal 101-10-1400-51203 280,092 307,402 - 280,900 290,100 290,100 - - 0% Professional Services - Litigation 101-10-1400-51204 308,888 14,859 304,050 250,000 258,300 325,000 66,700 - 26% Contract Services 101-10-1400-51300 163,128 364,358 580,485 212,600 219,600 219,600 - - 0% Other Charges 101-10-1400-54014 - 100 - - - - - - 0% SUPPLIES & SERVICES 757,808$ 692,424$ 890,878$ 753,200$ 777,700$ 844,400$ 66,700$ -$ 9% Furniture & Fixtures 101-10-1400-57040 -$ -$ -$ -$ - -$ - - 0% CAPITAL OUTLAY -$ - $ - $ - $ - $ - $ - $ - $ 0% TOTAL EXPENDITURES - 101 1,084,277$ 1,034,310 $ 1,250,354 $ 1,085,300 $ 1,124,800 $ 1,170,400 $ 45,600 $ - $ 4% GRAND TOTAL EXPENDITURES 1,084,277$ 1,034,310 $ 1,250,354 $ 1,085,300 $ 1,124,800 $ 1,170,400 $ 45,600 $ - $ 4% Attachment 1 - Exhibit A
DRAFT
88 General Government - City Attorney 1400
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services - Legal 101-10-1400-51203 280,900$ 290,100 $ 290,100 $ - $ - $ 0% BBK - Special Legal Service 280,900 290,100 290,100 - - 0% Professional Services - Litigation 101-10-1400-51204 250,000$ 258,300 $ 325,000 $ 66,700 $ - $ 26% BBK - Litigation 250,000 258,300 325,000 66,700.00 - 26% Contract Services 101-10-1400-51300 212,600$ 219,600$ 219,600$ -$ -$ 0% BBK - General Legal Services 212,600 219,600 219,600 - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Assistant City Attorney 1.00 1.00 1.00 1.00 1.00 1.00
Management Assistant 0.50 0.00 0.00 0.00 0.00 0.00
Human Resources Technician 0.00 0.50 0.00 0.00 0.00 0.00 Total 1.50 1.50 1.00 1.00 1.00 1.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 326,468$ 341,886 $ 359,476 $ 332,100 $ 347,100 $ 326,000 $ (21,100) $ - $ -6% Supplies & Services 757,808 692,424 890,878 753,200 777,700 844,400 66,700 - 9% Capital Outlay - - - - - - - - 0% Total 1,084,277$ 1,034,310 $ 1,250,354 $ 1,085,300 $ 1,124,800 $ 1,170,400 $ 45,600 $ - $ 4% Attachment 1 - Exhibit A
DRAFT
89 General Government - Community Relations 1500
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1500-50001 300,844$ 332,792 $ 377,725 $ 397,600 $ 413,500 $ 418,200 $ 4,700 $ - $ 1% Salaries & Wages - Temporary 101-10-1500-50002 - - - - - - - - 0% Overtime 101-10-1500-50003 194 1,463 437 - - - - - 0% Salaries & Wages - Cash Out 101-10-1500-50004 - - - - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-10-1500-50005 - - - - - - - - 0% Medicare & Social Security 101-10-1500-50100 4,776 5,310 5,946 6,700 6,900 6,800 (100) - -1% Retirement Contributions 101-10-1500-50101 23,255 25,690 30,489 32,400 34,100 46,300 12,200 - 36% Health Plan Allowance 101-10-1500-50102 37,623 41,807 42,751 54,400 56,200 43,900 (12,300) - -22% Phone Allowance 101-10-1500-50104 - - 447 1,000 1,000 1,000 - - 0% Bilingual Allowance 101-10-1500-50105 1,673 1,693 1,694 1,700 1,700 3,000 1,300 - 76% Life Insurance 101-10-1500-50106 695 767 861 1,100 1,100 1,100 - - 0% Long Term Disability 101-10-1500-50107 914 1,002 1,108 1,700 1,900 1,500 (400) - -21% Deferred Compensation 101-10-1500-50108 - - 1,008 2,000 2,000 2,000 - - 0% SALARIES & BENEFITS 369,974$ 410,524$ 462,465$ 498,600$ 518,400$ 523,800$ 5,400$ -$ 1% Local Mileage 101-10-1500-51000 -$ -$ -$ 400$ 400 400$ - - 0% Conferences, Meetings And Travel 101-10-1500-51001 639 630 333 3,000 3,000 3,000 - - 0% Memberships & Dues 101-10-1500-51003 199 - 355 1,000 1,000 1,000 - - 0% Printing & Copying 101-10-1500-51010 3,535 2,208 2,861 14,000 14,000 14,000 - - 0% Postage 101-10-1500-51011 817 694 1,221 15,000 15,000 15,000 - - 0% Advertising 101-10-1500-51012 144 - 252 6,500 6,500 6,500 - - 0% Special Department Supplies 101-10-1500-51031 11,524 21,834 24,834 80,656 30,000 30,000 - - 0% Recognition & Awards 101-10-1500-51034 8,263 12,326 13,926 13,800 13,800 13,800 - - 0% Books & Subscriptions 101-10-1500-51035 873 590 772 600 600 600 - - 0% Utilities - Telephone/Internet/TV 101-10-1500-51050 - - - - - - - - 0% Professional Services 101-10-1500-51200 108,085 139,628 132,195 227,209 182,000 272,000 - 90,000 49% Emergency Response 101-10-1500-54004 - - - - - - - - 0% Stipends for Meetings 101-10-1500-54005 1,150 1,800 1,575 2,100 2,100 2,100 - - 0% Support to Other Agencies - Other 101-10-1500-54013 - - - - - - - - 0% SUPPLIES & SERVICES 135,230$ 179,710$ 178,323$ 364,265$ 268,400$ 358,400$ -$ 90,000$ 34% Computer Hardware & Peripherals 101-10-1500-57020 -$ -$ -$ -$ - -$ - - 0% CAPITAL OUTLAY -$ - $ - $ - $ - $ - $ - $ - $ 0% TOTAL EXPENDITURES - 101 505,204$ 590,234 $ 640,788 $ 862,865 $ 786,800 $ 882,200 $ 5,400 $ 90,000 $ 12% MISC GRANTS - 311
Advertising 311-10-1500-51012 -$ -$ -$ -$ - -$ - - 0% Special Department Supplies 311-10-1500-51031 - - - - - - - - 0% Professional Services 311-10-1500-51200 - - - - - - - - 0% Contract Services 311-10-1500-51300 - - - - - - - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 311 -$ - $ - $ - $ - $ - $ - $ - $ 0% GRAND TOTAL EXPENDITURES 505,204$ 590,234 $ 640,788 $ 862,865 $ 786,800 $ 882,200 $ 5,400 $ 90,000 $ 12% Attachment 1 - Exhibit A
DRAFT
90 General Government - Community Relations 1500
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Special Department Supplies 101-10-1500-51031 30,000$ 30,000 $ 30,000 $ - $ - $ Dam Dinner - Lake Los Carneros 5,000 5,000 5,000 - - Holiday Parade (City participation) 1,000 1,000 1,000 - - Lemon Festival 200 200 200 - - Coffee & Community / Café y Comunidad 3,000 3,000 3,000 - - LEAD Goleta (English and Spanish) 2,000 2,000 2,000 - - City Branded Items 8,800 5,800 5,800 - - Community State of the City 3,000 3,000 3,000 - - Special Supplies as Needed 5,000 5,000 5,000 - - Rentals for groundbreakings 2,000 5,000 5,000 - - Recognition & Awards 101-10-1500-51034 13,800$ 13,800$ 13,800$ -$ -$ Mayor & Council Staff Appreciation Breakfast 3,800 3,800 3,800 - - Staff Summer BBQ 3,000 3,000 3,000 - - Holiday Party 6,000 6,000 6,000 - - EAT Committee Activities 500 500 500 - - Staff Anniversaries 500 500 500 - - Professional Services 101-10-1500-51200 182,000$ 182,000$ 272,000$ -$ 90,000$ Graphic Design 20,000 20,000 20,000 - - Interpretation/Translation Services 7,500 7,500 7,500 - - Video production services 55,000 55,000 55,000 - - Photography 10,000 10,000 10,000 - - Phone Notifications 5,000 5,000 5,000 - - Banner Services 70,000 70,000 70,000 - - Audio Visual Services 10,000 10,000 10,000 - - Special Services as Needed (1500) 2,500 2,500 2,500 - - Event Vendors 2,000 2,000 2,000 - - Website Accessibility Compliance - - 75,000 - 75,000 Drone Light Show - - 15,000 - 15,000 Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Community Relations Manager 1.00 1.00 1.00 1.00 1.00 1.00 Management Assistant 1.75 2.00 2.00 2.00 2.00 2.00
Total 2.75 3.00 3.00 3.00 3.00 3.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 369,974$ 410,524 $ 462,465 $ 498,600 $ 518,400 $ 523,800 $ 5,400 $ - $ 1% Supplies & Services 135,230 179,710 178,323 364,265 268,400 358,400 - 90,000 34% Capital Outlay - - - - - - - - 0% Total 505,204$ 590,234 $ 640,788 $ 862,865 $ 786,800 $ 882,200 $ 5,400 $ 90,000 $ 12% Attachment 1 - Exhibit A
DRAFT
91 General Government - Human Resources/Risk Management 1600 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1600-50001 350,452 $ 412,079 $ 469,468 $ 540,000 $ 561,600 $ 546,600 $ (15,000) $ - $ -3% Salaries & Wages - Temporary 101-10-1600-50002 5,101 - - - - - - - 0% Overtime 101-10-1600-50003 1,697 419 299 - - - - - 0% Salaries & Wages - Cash Out 101-10-1600-50004 21,550 - 18,830 - - - - - 0% Medicare & Social Security 101-10-1600-50100 5,439 6,091 7,262 9,000 9,300 9,200 (100) - -1% Retirement Contributions 101-10-1600-50101 40,789 53,061 64,280 61,700 65,700 67,800 2,100 - 3% Health Plan Allowance 101-10-1600-50102 40,749 50,893 56,589 72,500 74,900 80,000 5,100 - 7% Phone Allowance 101-10-1600-50104 92 - 242 500 500 500 - - 0% Bilingual Allowance 101-10-1600-50105 1,138 1,204 1,637 1,700 1,700 1,700 - - 0% Life Insurance 101-10-1600-50106 712 839 961 1,500 1,600 1,400 (200) - -13% Long Term Disability 101-10-1600-50107 1,005 1,157 1,205 2,500 2,600 1,800 (800) - -31% Deferred Compensation 101-10-1600-50108 - - 882 2,000 2,000 2,000 - - 0% Relocation 101-10-1600-50109 - - - - - - - - 0% Unemployment insurance 101-10-1600-50111 - - - - - - - - 0% Commute Alternative Allowance 101-10-1600-50112 6,773 10,529 15,600 14,000 14,000 16,000 2,000 - 14% Tuition Reimbursement 101-10-1600-50115 - 1,419 4,268 4,500 4,500 4,500 - - 0% SALARIES & BENEFITS 475,495$ 537,690 $ 641,524 $ 709,900 $ 738,400 $ 731,500 $ (6,900) $ - $ -1% Local Mileage 101-10-1600-51000 -$ -$ -$ -$ - -$ - - 0% Conferences, Meetings And Travel 101-10-1600-51001 4,090 5,910 5,741 10,000 10,000 10,000 - - 0% Memberships & Dues 101-10-1600-51003 - 2,500 1,779 5,300 5,300 5,300 - - 0% Training 101-10-1600-51004 175 4,891 13,115 20,000 20,000 20,000 - - 0% Printing & Copying 101-10-1600-51010 15,416 - - - - - - - 0% Postage 101-10-1600-51011 30,129 - - - - - - - 0% Advertising 101-10-1600-51012 9,610 14,780 17,131 15,000 15,000 15,000 - - 0% Insurance 101-10-1600-51020 460,698 410,961 488,919 609,000 627,300 791,600 164,300 - 26% Worker's Compensation 101-10-1600-51021 217,645 187,093 195,250 175,600 180,900 228,200 47,300 - 26% Office Supplies 101-10-1600-51030 26,035 - - - - - - - 0% Special Department Supplies 101-10-1600-51031 760 4,895 2,027 7,000 7,000 7,000 - - 0% Minor Equipment (under 5k) 101-10-1600-51032 180 - - - - - - - 0% Books & Subscriptions 101-10-1600-51035 4,870 5,070 5,070 7,000 7,000 7,000 - - 0% Leases/Rental-City Hall 101-10-1600-51040 - - - - - - - - 0% Leases/Rental-Equipment 101-10-1600-51042 3,512 - - - - - - - 0% Utilities - Telephone/Internet/TV 101-10-1600-51050 - - - - - - - - 0% Utilities - Gas 101-10-1600-51051 - - - - - - - - 0% Utilities - Electric 101-10-1600-51052 - - - - - - - - 0% Utilities - Water & Sewer 101-10-1600-51053 - - - - - - - - 0% Maintenance-Vehicles 101-10-1600-51060 - 197 - - - - - - 0% Maintenance-Facilities 101-10-1600-51064 - - - - - - - - 0% Maintenance-Software License & Subscriptions 101-10-1600-51068 - - - - - - - - 0% Maintenance-Office Equipment 101-10-1600-51069 - - - - - - - - 0% Maintenance-Fuel - Vehicles & Other 101-10-1600-51080 - - - - - - - - 0% Professional Services 101-10-1600-51200 42,049 48,308 42,561 99,200 84,200 84,200 - - 0% Permits & Fees 101-10-1600-54003 - - - - - - - - 0% Administrative Charges 101-10-1600-54010 - - - - - - - - 0% Other Charges 101-10-1600-54014 12,951 15,092 21,518 - - - - - 0% SUPPLIES & SERVICES 828,119$ 699,697$ 793,111$ 948,100$ 956,700$ 1,168,300$ 211,600$ -$ 22% Machinery & Equipment 101-10-1600-57010 -$ -$ -$ -$ - -$ - - 0% Computer Hardware & Peripherals 101-10-1600-57020 - - - - - - - - 0% Furniture & Fixtures 101-10-1600-57040 49,227 17,868 163 5,000 5,000 5,000 - - 0% CAPITAL OUTLAY 49,227$ 17,868 $ 163 $ 5,000$ 5,000 $ 5,000 $ - $ - $ 0% -
TOTAL EXPENDITURES - 101 1,352,841$ 1,255,255 $ 1,434,799 $ 1,663,000 $ 1,700,100 $ 1,904,800 $ 204,700 $ - $ 12% GRAND TOTAL EXPENDITURES 1,352,841$ 1,255,255 $ 1,434,799 $ 1,663,000 $ 1,700,100 $ 1,904,800 $ 204,700 $ - $ 12% Attachment 1 - Exhibit A
DRAFT
92 General Government - Human Resources/Risk Management 1600 LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Insurance 101-10-1600-51020 609,000$ 627,300 $ 791,600 $ 164,300 $ - $ General Liability Program Annual Contribution 609,000 627,300 791,600 164,300.00 - General Liability Program Retrospective Adjustment - - - - Worker's Compensation 101-10-1600-51021 175,600$ 180,900$ 228,200$ 47,300$ -$ Annual Insurance Premium 175,600 180,900 228,200 47,300.00 - Workers Comp Retrospecticve Adjustment - - - - - Professional Services 101-10-1600-51200 -$ 84,200$ 84,200$ -$ -$ Employee Assistance Program - 6,000 6,000 - - Ergonomic Assessments - 5,500 5,500 - - HR Support Services - 38,700 38,700 - - Recruiting/Pre-Employment Services - 7,000 7,000 - - Professional Coaching/Mediation - 25,000 25,000 - - Recruitment Testing - 2,000 2,000 - - Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Human Resources/Risk Manager 1.00 1.00 1.00 1.00 1.00 1.00 Human Resources Analyst 1.00 1.00 1.00 1.00 1.00 2.00
Human Resources Analyst/DEI Officer 1.00 1.00 1.00 1.00 1.00 0.00 Human Resources Technician 0.00 0.50 1.00 1.00 1.00 1.00 Management Assistant 0.50 0.00 0.00 0.00 0.00 0.00
Total 3.50 3.50 4.00 4.00 4.00 4.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 475,495$ 537,690 $ 641,524 $ 709,900 $ 738,400 $ 731,500 $ (6,900) $ - $ -1% Supplies & Services 828,119 699,697 793,111 948,100 956,700 1,168,300 211,600 - 22% Capital Outlay 49,227 17,868 163 5,000 5,000 5,000 - - 0% Total 1,352,841$ 1,255,255 $ 1,434,799 $ 1,663,000 $ 1,700,100 $ 1,904,800 $ 204,700 $ - $ 12% Attachment 1 - Exhibit A
DRAFT
93 General Services - Administration 1800
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-18-1800-50001 371,162$ 462,641 $ 558,881 $ 643,100 $ 687,500 $ 688,900 $ 1,400 $ - $ 0% Salaries & Wages - Temporary 101-18-1800-50002 - - - - - - - - 0% Salaries & Wages - Cash Out 101-18-1800-50004 9,593 9,950 11,971 - - - - - 0% Medicare & Social Security 101-18-1800-50100 5,513 6,468 7,925 10,800 11,200 11,300 100 - 1% Retirement Contributions 101-18-1800-50101 56,047 76,847 102,565 133,500 144,100 114,900 (29,200) - -20% Health Plan Allowance 101-18-1800-50102 48,669 39,902 60,726 72,500 74,900 79,900 5,000 - 7% Auto Allowance 101-18-1800-50103 4,849 4,838 4,841 4,900 4,900 4,900 - - 0% Phone Allowance 101-18-1800-50104 963 721 963 1,200 1,200 1,200 - - 0% Life Insurance 101-18-1800-50106 714 1,034 1,246 1,600 1,800 1,800 - - 0% Long Term Disability 101-18-1800-50107 798 1,143 1,400 3,000 3,200 2,000 (1,200) - -38% Deferred Compensation 101-18-1800-50108 - - 1,208 2,600 2,600 2,000 (600) - -23% Unemployment insurance 101-18-1800-50111 - - - - - - - - 0% SALARIES & BENEFITS 498,308$ 603,543$ 751,726$ 873,200$ 931,400$ 906,900$ (24,500)$ -$ -3% Local Mileage 101-18-1800-51000 -$ -$ -$ 100$ 100 100$ - - 0% Conferences, Meetings And Travel 101-18-1800-51001 3,383 2,973 2,760 5,600 5,600 5,600 - - 0% Memberships & Dues 101-18-1800-51003 381 1,026 - 1,600 1,600 1,600 - - 0% Training 101-18-1800-51004 - - - 2,600 2,600 2,600 - - 0% Printing & Copying 101-18-1800-51010 - - 403 600 600 600 - - 0% Postage 101-18-1800-51011 - 23 - 200 200 200 - - 0% Advertising 101-18-1800-51012 1,160 216 1,352 700 700 700 - - 0% Insurance 101-18-1800-51020 63,988 78,370 92,012 110,600 132,600 142,900 10,300 - 8% Office Supplies 101-18-1800-51030 1,138 500 498 1,000 1,000 1,000 - - 0% Special Department Supplies 101-18-1800-51031 338 58 56 - - - - - 0% Minor Equipment (under 5k) 101-18-1800-51032 - - - - - - - - 0% Books & Subscriptions 101-18-1800-51035 - - - 200 200 200 - - 0% Professional Services 101-18-1800-51200 - 28,600 7,050 9,250 - - - - 0% Professional Services - Temp Agency 101-18-1800-51202 - - - 52,000 - - - - 0% Permits & Fees 101-18-1800-54003 - - - - - - - - 0% SUPPLIES & SERVICES 70,388$ 111,765$ 104,130$ 184,450$ 145,200$ 155,500$ 10,300$ -$ 7% Furniture & Fixtures 101-18-1800-57040 -$ 6,735$ 4,961$ 5,000$ 5,000 5,000$ - - 0% CAPITAL OUTLAY -$ 6,735$ 4,961$ 5,000$ 5,000$ 5,000$ -$ -$ 0% -
TOTAL EXPENDITURES - 101 568,696$ 722,044 $ 860,818 $ 1,062,650$ 1,081,600 $ 1,067,400 $ (14,200) $ - $ -1% GRAND TOTAL EXPENDITURES 568,696$ 722,044 $ 860,818 $ 1,062,650$ 1,081,600 $ 1,067,400 $ (14,200) $ - $ -1% Attachment 1 - Exhibit A
DRAFT
94 General Services - Administration 1800
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Insurance 101-18-1800-51020 110,600$ 132,600 $ 142,900 $ 10,300 $ - $ Pollution Liability Program Premium 7,700 9,200 7,700 (1,500.00) - Property Insurance Premium 92,500 111,000 125,200 14,200.00 - Crime Policy Premium 10,400 12,400 10,000 (2,400.00) - Earthquake Insurance Premium - - - - - Professional Services 101-18-1800-51200 - $ - $ - $ - $ - $ Procurement Consulting Services - - - - - Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
General Services Director 1.00 1.00 1.00 1.00 1.00 1.00 Project Manager 0.00 0.00 0.50 0.50 0.50 0.50
Senior Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00 Management Assistant 0.75 0.75 1.00 1.00 1.00 1.00
Management Analyst 0.50 0.50 0.50 0.50 0.50 0.50
Total 3.25 3.25 4.00 4.00 4.00 4.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 498,308$ 603,543 $ 751,726 $ 873,200 $ 931,400 $ 906,900 $ (24,500) $ - $ -3% Supplies & Services 70,388 111,765 104,130 184,450 145,200 155,500 10,300 - 7% Capital Outlay - 6,735 4,961 5,000 5,000 5,000 - - 0% Total 568,696$ 722,044 $ 860,818 $ 1,062,650$ 1,081,600 $ 1,067,400 $ (14,200) $ - $ -1% Attachment 1 - Exhibit A
DRAFT
95 General Services - Facilities Maintenance 1810
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-18-1810-50001 42,092$ 117,239$ 204,559 $ 248,000 $ 258,000 $ 257,300 $ (700) $ - $ 0% Salaries & Wages - Temporary 101-18-1810-50002 8,246 5,897 18,361 20,600 20,600 21,400 800 - 4% Overtime 101-18-1810-50003 381 1,003 524 - - - - - 0% Salaries & Wages - Cash Out 101-18-1810-50004 1,837 - - - - - - - 0% Medicare & Social Security 101-18-1810-50100 1,251 2,507 4,582 5,800 6,000 6,100 100 - 2% Retirement Contributions 101-18-1810-50101 3,501 10,340 16,637 20,100 21,200 28,300 7,100 - 33% Health Plan Allowance 101-18-1810-50102 13,197 37,689 38,604 40,800 42,200 42,800 600 - 1% Phone Allowance 101-18-1810-50104 316 - 302 600 600 600 - - 0% Life Insurance 101-18-1810-50106 296 345 416 500 800 700 (100) - -13% Long Term Disability 101-18-1810-50107 404 492 624 1,200 1,200 1,000 (200) - -17% Deferred Compensation 101-18-1810-50108 - - 793 1,500 1,500 1,500 - - 0% SALARIES & BENEFITS 71,521$ 175,512$ 285,402$ 339,100$ 352,100$ 359,700$ 7,600$ -$ 2% Training 101-18-1810-51004 -$ -$ -$ 2,700$ 2,700 2,700$ - - 0% Printing & Copying 101-18-1810-51010 - - 164 200 200 200 - - 0% Postage 101-18-1810-51011 - - - - - - - - 0% Advertising 101-18-1810-51012 - - - - - - - - 0% Special Department Supplies 101-18-1810-51031 1,919 1,929 2,092 2,500 2,500 2,500 - - 0% Uniforms & Safety Equipment 101-18-1810-51033 152 2,414 2,623 3,150 3,150 3,150 - - 0% Books & Subscriptions 101-18-1810-51035 - - - - - - - - 0% Leases/Rental-City Hall 101-18-1810-51040 529,696 548,079 568,434 555,600 557,000 47,100 (509,900) - -92% Utilities - Telephone/Internet/TV 101-18-1810-51050 91,869 90,158 105,343 117,100 117,100 63,100 (54,000) - -46% Utilities - Gas 101-18-1810-51051 9,726 3,591 4,349 3,900 3,900 3,900 - - 0% Utilities - Electric 101-18-1810-51052 99,742 135,043 94,459 170,500 170,500 170,500 - - 0% Utilities - Water & Sewer 101-18-1810-51053 13,846 16,732 16,095 17,500 17,500 17,500 - - 0% Maintenanc
e-Facilities 101-18-1810-51064 181,237 338,454 203,656 341,780 326,900 292,600 (34,300) - -10% Maintenance-Other Equipment 101-18-1810-51070 996 2,679 2,493 2,650 2,650 2,650 - - 0% Professional Services 101-18-1810-51200 878 10,578 38,320 114,471 100,000 100,000 - - 0% Professional Services - Temp Agency 101-18-1810-51202 24,924 156 - - - - - - 0% Contract Services 101-18-1810-51300 26,337 24,961 35,818 45,600 45,600 45,600 - - 0% Permits & Fees 101-18-1810-54003 34,287 2,328 4,710 3,100 3,100 3,100 - - 0% SUPPLIES & SERVICES 1,015,609$ 1,177,102 $ 1,078,556 $ 1,380,751 $ 1,352,800 $ 754,600$ (598,200)$ -$ -44% Furniture & Fixtures 101-18-1810-57040 -$ -$ 266$ 8,300$ 8,300 8,300$ - - 0% CAPITAL OUTLAY -$ -$ 266$ 8,300$ 8,300$ 8,300$ -$ -$ 0% TOTAL EXPENDITURES - 101 1,087,129$ 1,352,614 $ 1,364,224 $ 1,728,151 $ 1,713,200 $ 1,122,600 $ (590,600) $ - $ -34% GRAND TOTAL EXPENDITURES 1,087,129$ 1,352,614 $ 1,364,224 $ 1,728,151 $ 1,713,200 $ 1,122,600 $ (590,600) $ - $ -34% Attachment 1 - Exhibit A
DRAFT
96 General Services - Facilities Maintenance 1810
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Leases/Rental-City Hall 101-18-1810-51040 555,600$ 557,000 $ 47,100 $ (509,900)$ - $ -92% Ibank Payment 510,700 509,900 - (509,900.00) - 0% Reciprocal Parking Agreement 6,900 7,100 7,100 - - 0% CAM Reimbursement - Corp Yard 38,000 40,000 40,000 - - Utilities - Telephone/Internet/TV 101-18-1810-51050 117,100$ 117,100 $ 63,100 $ (54,000)$ - $ -46% Mobile Devices 117,100 117,100 63,100 (54,000.00) - -46% Non-Mobile telecommunications - - - - 0% Maintenance-Facilities 101-18-1810-51064 283,600$ 326,900 $ 292,600 $ (34,300) $ - $ -10% City Hall and Library Landscaping - - - - - 0% Amtrak Restrooms 10,000 - - - - 0% Rancho La Patera 25,000 15,000 15,000 - - 0% Mission Leasing - - 15,000 15,000.00 - 100% Citywide Key Management System 17,000 - - - - 0% New Amtrak Station - 80,300 - (80,300.00) - 0% Heating and Air 25,000 25,000 25,000 - - 0% Janitorial Services 155,000 155,000 155,000 - - 0% Security - City Facilities 21,000 21,000 32,000 11,000.00 - 52% Fobs 300 300 300 - - 0% Plumbing Services - 15,000 15,000.00 - 100% Adhoc Maint (Flooring, Electric, Roof, Painting) 3,300 3,300 8,300 5,000.00 - 152% Door Maintenance and Repair 17,000 17,000 17,000 - - 0% Generator / UST Maintenance & Repair 10,000 10,000 10,000 - - 0% Professional Services 101-18-1810-51200 100,000$ 100,000 $ 100,000 $ - $ - $ 0% Architectural/Engineering Services 100,000 100,000 100,000 - - 0% Energy Consultant - - - - - 0% Contract Services 101-18-1810-51300 20,600$ 45,600 $ 45,600 $ - $ - $ 0% On Call Trades - 25,000 25,000 - - 0% Moving / Bulky Item Disposal Services 15,000 15,000 15,000 - - 0% Pest Control 5,600 5,600 5,600 - - 0% Emergency Services - - - - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Project Manager 0.00 0.00 0.50 0.50 0.50 0.50
Fleet & Facilities Coordinator 0.00 0.75 0.75 0.75 0.75 0.75 Facilities Maintenance Technician 1.00 1.00 1.00 1.00 1.00 1.00 Total 1.00 1.75 2.25 2.25 2.25 2.25
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 71,521$ 175,512$ 285,402 $ 339,100 $ 352,100 $ 359,700 $ 7,600 $ - $ 2% Supplies & Services 1,015,609 1,177,102 1,078,556 1,380,751 1,352,800 754,600 (598,200) - -44% Capital Outlay - - 266 8,300 8,300 8,300 - - 0% Total 1,087,129$ 1,352,614 $ 1,364,224 $ 1,728,151 $ 1,713,200 $ 1,122,600 $ (590,600) $ - $ -34% Attachment 1 - Exhibit A
DRAFT
97 General Services - Goleta Train Station 1811
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Insurance 101-18-1811-51020 - - - - - 6,100 6,100 - 100% Special Department Supplies 101-18-1811-51031 - - - - - 4,500 4,500 - 100% Leases/Rental Equipment 101-18-1811-51042 - - - - - 40,000 40,000 - 100% Utilities - Telephone/Internet/TV 101-18-1811-51050 - - - - - 13,500 13,500 - 100% Utilities - Gas 101-18-1811-51051 - - - - - 2,400 2,400 - 100% Utilities - Electric 101-18-1811-51052 - - - - - 30,000 30,000 - 100% Utilities - Water & Sewer 101-18-1811-51053 - - - - - 7,200 7,200 - 100% Maintenance-Facilities 101-18-1811-51064 - - - - - 163,000 163,000 - 100% Maintenance-Other Equipment 101-18-1811-51070 - - - - - 19,000 19,000 - 100% Professional Services 101-18-1811-51200 - - - - - 138,000 138,000 - 100% Contract Services 101-18-1811-51300 - - - - - 1,000 1,000 - 100% Emergency Response 101-18-1811-54003 - - - - - 1,500 1,500 - 100% SUPPLIES & SERVICES -$ -$ -$ -$ -$ 426,200$ 426,200$ -$ 100% Furniture & Fixtures 101-18-1811-57040 -$ -$ -$ -$ - -$ - - 0% CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 101 -$ - $ - $ - $ - $ 426,200$ 426,200 $ - $ 100% GRAND TOTAL EXPENDITURES -$ - $ - $ - $ - $ 426,200$ 426,200 $ - $ 100% LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Maintenance-Facilities 101-18-1811-51064 -$ - $ 163,000$ 163,000 $ - $ 100% Alarm Services (1811) - 13,000 13,000.00 - 100% Janitorial Services (1811) - 80,000 80,000.00 - 100% Roof and Door Maintenance (1811) - 10,000 10,000.00 - 100% Skylight & Solar Panel Maintenance (1811) - 5,000 5,000.00 - 100% Above Ground Fuel Tank (1811) - 5,000 5,000.00 - 100% Plumbing Services (1811) - 10,000 10,000.00 - 100% Electrical (1811) - 5,000 5,000.00 - 100% Parking and Plaza Maintenance (1811) - 15,000 15,000.00 - 100% Landscaping (1811) - 20,000 20,000.00 - 100% Professional Services 101-18-1811-51200 -$ - $ 138,000$ 138,000 $ - $ 100% IT Services (1811) - 18,000 18,000.00 - 100% Building Monitor (1811) - 100,000 100,000.00 - 100% Homeless Services (1811) - 20,000 20,000.00 - 100% Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits -$ - $ - $ - $ -$ -$ - $ -$ 0% Supplies & Services - - - - - 426,200 426,200 - 0% Capital Outlay - - - - - - - - 0% Total -$ - $ - $ - $ -$ 426,200$ 426,200$ -$ 0% Attachment 1 - Exhibit A
DRAFT
98 General Services - Information Technology 1820
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-18-1820-50001 44,671$ 35,861 $ 57,212 $ 62,100 $ 64,600 $ 67,700 $ 3,100 $ - $ 5% Salaries & Wages - Temporary 101-18-1820-50002 - - - - - - - - 0% Medicare & Social Security 101-18-1820-50100 697 555 799 1,100 1,100 1,200 100 - 9% Retirement Contributions 101-18-1820-50101 5,198 2,862 7,258 13,600 14,600 11,800 (2,800) - -19% Health Plan Allowance 101-18-1820-50102 7,560 5,973 9,043 9,100 9,400 10,000 600 - 6% Phone Allowance 101-18-1820-50104 - - 121 - - 300 300 - 100% Life Insurance 101-18-1820-50106 - - 132 100 200 200 - - 0% Long Term Disability 101-18-1820-50107 - - 190 300 300 300 - - 0% Deferred Compensation 101-18-1820-50108 - - 176 400 400 400 - - 0% SALARIES & BENEFITS 58,126$ 45,252$ 74,932$ 86,700$ 90,600$ 91,900$ 1,300$ -$ 1% Local Mileage 101-18-1820-51000 -$ -$ -$ -$ - -$ - - 0% Conferences, Meetings And Travel 101-18-1820-51001 - 1,664 - 3,000 3,000 3,000 - - 0% Memberships & Dues 101-18-1820-51003 - - - 500 500 500 - - 0% Training 101-18-1820-51004 - - - - - - - - 0% Printing & Copying 101-18-1820-51010 - - - - - - - - 0% Postage 101-18-1820-51011 - - - - - - - - 0% Advertising 101-18-1820-51012 - 216 - - - - - - 0% Special Department Supplies 101-18-1820-51031 - - - - - - - - 0% Minor Equipment (under 5k) 101-18-1820-51032 - - 2,362 2,500 2,500 2,500 - - 0% Books & Subscriptions 101-18-1820-51035 - - - - - - - - 0% Utilities - Telephone/Internet/TV 101-18-1820-51050 - 13,809 - - - 16,800 16,800 - 100% Maintenance-Software License & Subscriptio101-18-1820-51068 397,831 461,102 509,087 695,683 653,100 742,300 52,200 37,000 14% Professional Services 101-18-1820-51200 145,420 270,586 239,015 295,250 226,100 281,100 55,000 - 24% Permits & Fees 101-18-1820-54003 - - - - - - - - 0% SUPPLIES & SERVICES 543,251$ 747,377$ 750,465$ 996,933$ 885,200$ 1,046,200$ 124,000$ 37,000$ 18% Computer Hardware & Peripherals 101-18-1820-57020 69,968 $ 78,621 $ 112,081 $ 87,248 $ 137,500 $ 137,500 $ - - 0% IT Network Equipment 101-18-1820-57021 - - 43,939 - - - - - 0% Furniture & Fixtures 101-18-1820-57040 - - - - - - - - 0% CAPITAL OUTLAY 69,968$ 78,621 $ 156,020 $ 87,248 $ 137,500 $ 137,500 $ - $ - $ 0% -
TOTAL EXPENDITURES - 101 671,345$ 871,250 $ 981,417 $ 1,170,881$ 1,113,300 $ 1,275,600 $ 125,300 $ 37,000 $ 15% GRAND TOTAL EXPENDITURES 671,345$ 871,250 $ 981,417 $ 1,170,881$ 1,113,300 $ 1,275,600 $ 125,300 $ 37,000 $ 15% Attachment 1 - Exhibit A
DRAFT
99 General Services - Information Technology 1820
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Maintenance-Software License & Subscri 101-18-1820-51068 650,900$ 653,100 $ 742,300 $ 52,200 $ 37,000 $ Adobe License 9,500 9,500 12,400 2,900.00 - ArcGIS (esri) 7,900 8,200 9,300 1,100.00 - Brightly Asset Management 35,000 35,000 35,000 - - AutoCad 20,000 20,000 30,000 10,000.00 - Egnyte 40,300 40,300 40,300 - - Website Translation Services 2,000 2,000 600 (1,400.00) - Bluebeam Revu Software 8,400 8,400 8,300 (100.00) - Budget Software 43,000 37,000 - (37,000.00) - Construction Management Software (CMIS) 15,600 15,600 16,200 600.00 - Dragon 600 600 600 - - KnowB4/Bullphish 9,600 9,600 8,700 (900.00) - Zoom 8,600 8,600 8,600 - - GoDaddy 500 500 500 - - Cybersecurity 46,000 77,400 77,400 - - Docusign 32,000 32,000 37,800 5,800.00 - Xplor Booking Software 20,000 20,000 13,000 (7,000.00) - Fulcrum 6,600 6,600 300 (6,300.00) - Granicus-Gov Delivery + CRM Module 43,200 43,200 82,600 39,400.00 - HCS (Traffic) Support 1,800 1,800 1,800 - - Netfile 4,900 4,900 4,900 - - Licensing 8,700 8,700 8,700 - - MS Office 365 Licenses + Intune 69,000 69,000 100,000 31,000.00 - NEOGOV - Insight /OHC/Onboard + Cand txt messaging 9,800 9,800 10,600 800.00 - NEOGOV - Performance Evaluations 7,600 7,600 8,200 600.00 - Civic Plus Monsido Platform 4,200 4,200 4,700 500.00 - Planetbids 14,000 14,000 20,200 6,200.00 - Records Management Implementation 37,000 14,000 37,000 (14,000.00) 37,000 ArchiveSocial 1,200 1,200 1,900 700.00 - Meraki Maintenance and Support 7,000 7,000 7,000 - - StreetSaver Software 3,000 3,000 3,000 - - SurveyMonkey 500 500 500 - - Transparity IMS (Traffic) 6,500 6,500 6,500 - - Tv/Internet - Amtrak Station 4,000 3,000 - (3,000.00) - Tv/Internet - City Hall 10,800 10,800 - (10,800.00) - Tv/Internet - Corp Yard 3,400 3,400 - (3,400.00) - Tyler Content Mgr mod Incode/InCode Lic/Cloud Svc 78,000 78,500 78,500 - - Vasion Print Services 2,800 2,800 2,800 - - Vision Traffic Software (PTV) 2,400 2,400 2,400 - - VisionLive 12,500 12,500 12,500 - - ZoomGrants Management software 8,500 8,500 8,700 200.00 - RSMeans Software 4,500 4,500 - (4,500.00) - SpecLink Software - - 2,800 2,800.00 - Records Management Licenses - - 38,000 38,000.00 - Professional Services 101-18-1820-51200 219,500$ 226,100$ 281,100$ 55,000$ -$ IT Management 219,500 226,100 226,100 - - IT Pr
oject Hours - - 55,000 55,000.00 - Computer Hardware & Peripherals 101-18-1820-57020 83,500$ 137,500$ 137,500$ -$ -$ Laptop PC & Monitors (2) – Planning Commission Clerk 3,500 - - - - Laptop and Desktop Replacements - YR 1 & YR2 75,000 132,500 132,500 - - Monitors-Routers-Docking Station replacements 5,000 5,000 5,000 - - Attachment 1 - Exhibit A
DRAFT
100
General Services - Information Technology 1820
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Management Analyst 0.50 0.50 0.50 0.50 0.50 0.50
Total 0.50 0.50 0.50 0.50 0.50 0.50
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 58,126$ 45,252 $ 74,932 $ 86,700 $ 90,600 $ 91,900 $ 1,300 $ - $ 1% Supplies & Services 543,251 747,377 750,465 996,933 885,200 1,046,200 124,000 37,000 18% Capital Outlay 69,968 78,621 156,020 87,248 137,500 137,500 - - 0% Total 671,345$ 871,250 $ 981,417 $ 1,170,881$ 1,113,300 $ 1,275,600 $ 125,300 $ 37,000 $ 15% Attachment 1 - Exhibit A
DRAFT
101
General Services - Fleet Management 1830
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-18-1830-50001 -$ 16,450$ 28,757$ 30,300$ 31,500$ 31,400 $ (100)$ - $ 0% Salaries & Wages - Temporary 101-18-1830-50002 (955) 1,604 - - -$ - - - 0% Overtime 101-18-1830-50003 - 236 56 - -$ - - - 0% Medicare & Social Security 101-18-1830-50100 23 323 441 600 600$ 600 - - 0% Retirement Contributions 101-18-1830-50101 - 1,263 2,310 2,500 2,600$ 3,500 900 - 35% Health Allowance 101-18-1830-50102 - 2,780 4,473 4,600 4,700$ 4,800 100 - 2% Phone Allowance 101-18-1830-50104 - - 60 200 200$ 200 - - 0% Life Insurance 101-18-1830-50106 - 29 64 100 100$ 100 - - 0% Long Term Disability 101-18-1830-50107 - 42 92 200 200$ 200 - - 0% Long Term Disability 101-18-1830-50108 - - 88 200 200$ 200 - - 0% SALARIES & BENEFITS (932)$ 22,727$ 36,341$ 38,700$ 40,100$ 41,000 $ 900$ -$ 2% Special Department Supplies 101-18-1830-51031 -$ -$ -$ -$ - - - - 0% Utilities - Telephone/Internet/TV 101-18-1830-51050 - - - - - - - - 0% Maintenance-Vehicles 101-18-1830-51060 30,733 23,537 42,684 69,830 63,100 63,100 - - 0% Maintenance-Fuel - Vehicles & Other 101-18-1830-51080 50,427 50,721 41,003 56,200 56,200 56,200 - - 0% Permits & Fees 101-18-1830-54003 807 113 517 1,000 1,000 1,000 - - 0% SUPPLIES & SERVICES 81,966$ 74,371$ 84,204$ 127,030$ 120,300$ 120,300$ -$ -$ 0% Vehicles 101-18-1830-57000 415,395$ 163,025 $ 3,189 $ 448,540$ 236,000 236,000 $ - - 0% CAPITAL OUTLAY 415,395$ 163,025$ 3,189$ 448,540$ 236,000$ 236,000$ -$ -$ 0% TOTAL EXPENDITURES - 101 496,430$ 260,123 $ 123,734 $ 614,270 $ 396,400 $ 397,300 $ 900 $ - $ 0% GRAND TOTAL EXPENDITURES 496,430$ 260,123 $ 123,734 $ 614,270 $ 396,400 $ 397,300 $ 900 $ - $ 0% Attachment 1 - Exhibit A
DRAFT
102
General Services - Fleet Management 1830
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Maintenance-Vehicles 101-18-1830-51060 62,100$ 63,100 $ 63,100 $ - $ - $ 0% Vehicle Maintenance 42,100 42,100 42,100 - - 0% Exterior Maintenance 20,000 21,000 21,000 - - 0% Maintenance-Fuel - Vehicles & Othe 101-18-1830-51080 56,200$ 56,200 $ 56,200 $ - $ - $ 0% Vehicle Fuel 55,000 55,000 55,000 - - 0% Uber 1,200 1,200 1,200 - - 0% Vehicles 101-18-1830-57000 150,000$ 236,000 $ 236,000 $ - $ - $ 0% REP: GO-4 with TBD 60,000 - - - - 0% REP: Ford F-150 Lightning EV Truck (replace Ford Ranger VEH# 10 PW Manager) 20,000 - - - - 0% REP: Ford F-250 Truck (replace F-250 VEH# 14 PW Maint Worker) 70,000 - - - - 0% NEW: EV Emergency Portable Charger - - - - - 0% REP: (2) Ford F-250 Trucks (replace VEH#16 & 18) - 147,000 147,000 - - 0% REP: (2) Chev Eqi EV (replace VEH19 & 20 Ford Hyb) - 89,000 89,000 - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Fleet and Facilities Coordinator 0.00 0.25 0.25 0.25 0.25 0.25 Total 0.00 0.25 0.25 0.25 0.25 0.25
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits (932)$ 22,727$ 36,341 $ 38,700 $ 40,100 $ 41,000 $ 900 $ - $ 2% Supplies & Services 81,966 74,371 84,204 127,030 120,300 120,300 - - 0% Capital Outlay 415,395 163,025 3,189 448,540 236,000 236,000 - - 0% Total 496,430$ 260,123 $ 123,734 $ 614,270 $ 396,400 $ 397,300 $ 900 $ - $ 0% Attachment 1 - Exhibit A
DRAFT
103
Library Services - Goleta 2100
2 3 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101
GL Account
Salaries & Wages - Regular & Part Time 101-20-2100-50001 -$ -$ -$ -$ -$ -$ -$ - $ 0% Salaries & Wages - Temporary 101-20-2100-50002 12,855 2,986 12,205 13,200 13,200 13,800 600 - 5% Medicare & Social Security 101-20-2100-50100 1,112 228 934 1,200 1,200 1,200 - - 0% Retirement Contributions 101-20-2100-50101 309 - - - - - - - 0% Health Plan Allowance 101-20-2100-50102 4,894 - - - - - - - 0% Auto Allowance 101-20-2100-50103 - - - - - - - - 0% Phone Allowance 101-20-2100-50104 - - - - - - - - 0% Bilingual Allowance 101-20-2100-50105 852 - - 1,700 1,700 1,700 - - 0% Life Insurance 101-20-2100-50106 - - - - - - - - 0% Long Term Disability 101-20-2100-50107 - - - - - - - - 0% SALARIES & BENEFITS 20,021$ 3,215 $ 13,139 $ 16,100 $ 16,100 $ 16,700 $ 600.00 $ - $ 4% Local Mileage 101-20-2100-51000 -$ -$ -$ -$ - -$ - - 0% Conferences, Meetings And Travel 101-20-2100-51001 727 1,806 3,242 5,000 5,000 5,000 - - 0% Memberships & Dues 101-20-2100-51003 - 134 - 800 800 800 - - 0% Training 101-20-2100-51004 - 229 998 1,500 1,500 1,500 - - 0% Printing & Copying 101-20-2100-51010 - 2,000 3,116 3,500 3,500 3,500 - - 0% Postage 101-20-2100-51011 - 216 124 350 350 - (350) - 0% Advertising 101-20-2100-51012 - 504 943 1,000 1,000 1,000 - - 0% Special Department Supplies 101-20-2100-51031 3,926 - 17,261 5,694 5,694 7,000 1,306 - 23% Minor Equipment (under 5k) 101-20-2100-51032 - - 20,205 8,344 10,000 - (10,000) - 0% Books & Subscriptions 101-20-2100-51035 5,314 21,969 43,026 101,000 100,000 - (100,000) - 0% Leases/Rental-Equipment 101-20-2100-51042 - - - - - - - - 0% Utilities - Telephone/Internet/TV 101-20-2100-51050 - 4,760 3,897 4,500 4,500 - (4,500) - 0% Utilities - Electric 101-20-2100-51052 49,159 - - 10,000 10,000 - (10,000) - 0% Utilities - Water & Sewer 101-20-2100-51053 - 6,244 1,206 5,000 5,000 - (5,000) - 0% Maintenance - Vehicles 101-20-2100-51060 - - - - - - - - 0% Maintenance-Facilities 101-20-2100-51064 46,923 37,836 80,058 68,700 148,600 148,600 - - 0% Maintenance-Software License & Subscriptions 101-20-2100-51068 2,792 - - 11,106 7,250 7,250 - - 0% Maintenance - Other Equipment 101-20-2100-51070 - - - - - - - - 0% Maintenance - Fuel & Other 101-20-2100-51080 - - - - - - - - 0% Professional Services 101-20-2100-51200 240,501 112,045 365,031 173,900 162,100 162,100 - - 0% Contract Services - Other 101-20-2100-51301 - - 24,540 0 - - - - 0% Bank Fees 101-20-2100-54000 - 906 701 1,000 1,000 1,000 - - 0% Permits & Fees 101-20-2100-54003 - - - - - - - - 0% Stipends for Meetings 101-20-2100-54005 - 750 750 3,000 3,000 3,000 - - 0% Administrative Charges 101-20-2100-54010 - - - - - - - - 0% Other Charges 101-20-2100-54014 - - 134,926 381,074 - - - - 0% SUPPLIES & SERVICES 349,342$ 189,400$ 700,024$ 785,469$ 469,294$ 340,750$ (128,544)$ -$ -27% Furniture & Fixtures 101-20-2100-57040 -$ -$ 15,269$ -$ - -$ - - 0% CAPITAL OUTLAY -$ - $ 15,269$ - $ - $ - $ - $ - $ 0% TOTAL EXPENDITURES - 101 369,363$ 192,615 $ 728,431 $ 801,569 $ 485,394 $ 357,450 $ (127,944) $ - $ -26% Transfers Out To Library Fund 101-20-2100-59003 -$ -$ -$ -$ - 195,000$ - 195,000 100% TRANSFER OUT -$ - $ - $ - $ - $ 195,000$ - $ 195,000$ 100% TOTAL EXPENDITURES & TRANSFERS - 101 369,363$ 192,615 $ 728,431 $ 801,569 $ 485,394 $ 552,450 $ (127,944) $ 195,000 $ 14% COUNTY PER CAPITA GOLETA - 208
Salaries & Wages - Regular & Part Time 208-20-2100-50001 486,465$ 322,729$ 501,084$ 397,900$ 413,800$ 429,600$ 15,800 - 4% Salaries & Wages - Temporary 208-20-2100-50002 129 20,076 - - - - - - 0% Overtime 208-20-2100-50003 - 14 820 - - - - - 0% Salaries & Wages - Cash Out 208-20-2100-50004 12,800 750 7,545 - - - - - 0% Salaries & Wages - One Time Miscellaneous 208-20-2100-50005 - - - - - - - - 0% Medicare & Social Security 208-20-2100-50100 15,553 13,108 16,798 15,200 15,700 13,100 (2,600) - -17% Retirement Contributions 208-20-2100-50101 45,172 23,717 39,399 27,400 29,000 40,900 11,900 - 41% Health Plan Allowance 208-20-2100-50102 90,150 58,925 85,758 74,800 76,700 77,100 400 - 1% Auto Allowance 208-20-2100-50103 2,129 - - 2,000 2,000 - (2,000) - 0% Phone Allowance 208-20-2100-50104 606 192 185 300 300 300 - - 0% Bilingual Allowance 208-20-2100-50105 1,484 1,354 2,668 2,100 2,100 2,100 - - 0% Life Insurance 208-20-2100-50106 788 470 605 1,700 2,000 1,300 (700) - -35% Long Term Disability 208-20-2100-50107 1,035 673 841 2,700 2,800 1,600 (1,200) - -43% Deferred Compensation 208-20-2100-50108 - - 1,160 800 800 1,100 300 - 38% Unemployement Insurance 208-20-2100-50111 - - - - - - - - 0% SALARIES & BENEFITS 656,310$ 442,009$ 656,863$ 524,900$ 545,200$ 567,100$ 21,900$ -$ 4% Local Mileage 208-20-2100-51000 -$ -$ -$ -$ - 4,900$ 4,900 - 100% Conferences, Meetings And Travel 208-20-2100-51001 - 31 - - - - - - 0% Memberships & Dues 208-20-2100-51003 - - - - - - - - 0% Postage 208-20-2100-51011 - - - - - 350 350 - 100% Advertising 208-20-2100-51012 - - - - - 500 500 - 100% Special Department Supplies 208-20-2100-51031 - 3,475 - - - 21,306 21,306 - 100% Minor Equipment (under 5k) 208-20-2100-51032 - 955 - - - 10,000 10,000 - 100% Books & Subscriptions 208-20-2100-51035 - 39,419 5 - - 7,500 7,500 - 100% Utilities - Telephone/Internet/TV 208-20-2100-51050 - - - - - 4,500 4,500 - 100% Utilities - Electric 208-20-2100-51052 - 8,404 18,800 - - 10,000 10,000 - 100% Utilities - Water & Sewer 208-20-2100-51053 1,114 568 5,684 - - 5,000 5,000 - 100% Maintenance-Facilities 208-20-2100-51064 - 43,542 20,133 - - - - - 0% Maintenance-Software License & Subscriptions 208-20-2100-51068 - - 762 - - - - - 0% Maintenance-Fuel - Vehicles & Other 208-20-2100-51080 - - 94 - - - - - 0% Professional Services 208-20-2100-51200 - 101,158 - - - - - - 0% Contract Services - Other 208-20-2100-51301 - 1,238 - 268,878 268,878 278,800 9,922 - 4% Stipends for Meetings 208-20-2100-54005 - 225 - - - - - - 0% SUPPLIES & SERVICES 1,114$ 199,015$ 45,478 $ 268,878 $ 268,878 $ 342,856 $ 73,978 $ - $ 28% TOTAL EXPENDITURES - 208 657,424$ 641,023.19$ 702,341 $ 793,778 $ 814,078 $ 909,956 $ 95,878 $ - $ 12% Transfers Out To Library Fund 208-20-2100-59003 -$ -$ -$ -$ - -$ - - 0% TRANSFER OUT -$ - $ - $ - $ - $ - $ - $ - $ 0% TOTAL EXPENDITURES & TRANSFERS - 208 657,424$ 641,023 $ 702,341 $ 793,778 $ 814,078 $ 909,956 $ 95,878 $ - $ 12% Attachment 1 - Exhibit A
DRAFT
104
Library Services - Goleta 2100
2 3 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
LIBRARY FACILITIES DEVELOPMENT FEES - 223
Books & Subscriptions 223-20-2100-51035 57,854$ 1,530$ 63,748$ -$ - 92,500$ 92,500 - 100% SUPPLIES & SERVICES 57,854$ 1,530 $ 63,748 $ - $ - $ 92,500$ 92,500 $ - $ 100% TOTAL EXPENDITURES - 223 57,854$ 1,530 $ 63,748 $ - $ - $ 92,500$ 92,500 $ - $ 100% MISC GRANTS - LIBRARY - 236
Salaries & Wages - Temporary 236-20-2100-50002 -$ -$ -$ -$ -$ -$ - - 0% Medicare & Social Security 236-20-2100-50100 - - - - - - - - 0% SALARIES & BENEFITS -$ - $ - $ - $ - $ - $ - $ - $ 0% Advertising 236-20-2100-51012 425$ -$ -$ 483$ - -$ - - 0% Special Department Supplies 236-20-2100-51031 - (1,568) - 1,568 - - - - 0% Books & Subscriptions 236-20-2100-51035 23,382 18,779 15,318 15,849 - - - - 0% Administrative Charges 236-20-2100-54010 - - - 20,477 - - - - 0% Other Charges 236-20-2100-54014 - - - - - - - - 0% SUPPLIES & SERVICES 23,807$ 17,211 $ 15,318 $ 38,377 $ - $ - $ - $ - $ 0% Computer Hardware & Peripherals 236-20-2100-57020 -$ -$ -$ 5,930$ - -$ - - 0% CAPITAL OUTLAY -$ - $ - $ 5,930$ - $ - $ - $ - $ 0% TOTAL EXPENDITURES - 236 23,807$ 17,211 $ 15,318 $ 44,307 $ - $ - $ - $ - $ 0% ISLA VISTA LIBRARY GRANT - 325 (For Historical Purposes) Salaries & Wages - Regular & Part Time 325-20-2100-50001 10,607$ -$ -$ -$ -$ 0% Salaries & Wages - Temporary 325-20-2100-50002 102 - - - - 0% Salaries & Wages - One Time Miscellaneous 325-20-2100-50005 - - - - - 0% Medicare & Social Security 325-20-2100-50100 1,278 - - - - 0% Health Plan Allowance 325-20-2100-50102 5,024 - - - - 0% Bilingual Allowance 325-20-2100-50105 975 - - - - 0% SALARIES & BENEFITS 17,986$ - $ - $ - $ - $ - $ - $ - $ 0% Special Department Supplies 325-20-2100-51031 789$ -$ -$ -$ -$ 0% Minor Equipment (under 5k) 325-20-2100-51032 - - - - - 0% Books & Subsriptions 325-20-2100-51035 - - - - - 0% Maintenance-Fuel - Vehicles & Other 325-20-2100-51080 1,774 - - - - 0% Administrative Charges 325-20-2100-54010 - - - - - 0% Vehicles 325-20-2100-57000 1,304 - - - - 0% Computer Technolog y 325-20-2100-57020 - - - - - 0% SUPPLIES & SERVICES 3,867$ - $ - $ - $ - $ - $ - $ - $ 0% TOTAL EXPENDITURES - 325 21,853$ - $ - $ - $ - $ - $ - $ - $ 0% Attachment 1 - Exhibit A
DRAFT
105
Library Services - Goleta 2100
2 3 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
LIBRARY SERVICES (MEASURE L) - 501
GL Account
Salaries & Wages - Regular & Part Time 501-20-2100-50001 324,310$ 491,352$ 392,680$ 596,800$ 620,700$ 644,400$ 23,700$ - $ 4% Salaries & Wages - Temporary 501-20-2100-50002 53,559 54,373 129,008 78,700 78,700 82,400 3,700 - 5% Overtime 501-20-2100-50003 - 21 - - - - - - 0% Salaries & Wages - Cash Out 501-20-2100-50004 8,533 1,125 - - - - - - 0% Salaries & Wages - One Time Miscellaneous 501-20-2100-50005 - - - - - - - - 0% Medicare & Social Security 501-20-2100-50100 14,457 21,059 17,400 28,800 29,600 25,900 (3,700) - -13% Retirement Contributions 501-20-2100-50101 30,115 35,575 33,680 41,100 43,500 61,300 17,800 - 41% Health Plan Allowance 501-20-2100-50102 60,100 88,387 71,280 112,100 115,000 115,600 600 - 1% Auto Allowance 501-20-2100-50103 1,419 - - 2,900 2,900 - (2,900) - 0% Phone Allowance 501-20-2100-50104 404 288 278 500 500 500 - - 0% Bilingual Allowance 501-20-2100-50105 990 2,031 720 3,100 3,100 3,100 - - 0% Life Insurance 501-20-2100-50106 523 706 908 2,000 2,600 1,900 (700) - -27% Long Term Disability 501-20-2100-50107 723 1,010 1,262 3,100 3,200 2,400 (800) - -25% Deferred Compensation 501-20-2100-50108 - - - 1,200 1,200 1,600 400 - 33% Unemployement Insurance 501-20-2100-50111 - - - - - - - - 0% SALARIES & BENEFITS 495,133$ 695,927$ 647,216$ 870,300$ 901,000$ 939,100$ 38,100$ -$ 4% Local Mileage 501-20-2100-51000 -$ -$ -$ -$ - -$ - - 0% Conferences, Meetings And Travel 501-20-2100-51001 813 - - - - - - - 0% Training 501-20-2100-51004 - - - - - - - - 0% Printing & Copying 501-20-2100-51010 - - - - - - - - 0% Postage 501-20-2100-51011 299 - - - - - - - 0% Advertising 501-20-2100-51012 - - 360 500 500 - (500) - 0% Special Department Supplies 501-20-2100-51031 12,516 11,164 2,679 21,306 21,306 - (21,306) - 0% Minor Equipment (under 5k) 501-20-2100-51032 - 3,357 - - - - - - 0% Books & Subscriptions 501-20-2100-51035 - 16,477 - - - - - - 0% Utilities - Telephone/Internet/TV 501-20-2100-51050 2,404 - - - - - - - 0% Utilities - Electric 501-20-2100-51052 4,000 43,484 33,734 - - - - - 0% Utilities - Water & Sewer 501-20-2100-51053 5,226 - - - - - - - 0% Maintenance-Facilities 501-20-2100-51064 25,800 28,377 - - - - - - 0% Maintenance-Software License & Subscriptions 501-20-2100-51068 6,797 7,238 1,523 - - - - - 0% Professional Services 501-20-2100-51200 14,211 84,034 - - - - - - 0% Contract Services - Other 501-20-2100-51301 - 5,433 - 35,122 35,122 - (35,122) - 0% Bank Fees 501-20-2100-54000 766 - - - - - - - 0% Permits & Fees 501-20-2100-54003 198 - - - - - - - 0% Stipends for Meetings 501-20-2100-54005 1,200 - - - - - - - 0% Administrative Charges 501-20-2100-54010 - - - - - - - - 0% Computer Hardware & Peripherals 501-20-2100-57020 13,000 - - - - - - - 0% SUPPLIES & SERVICES 87,230$ 199,563 $ 38,296 $ 56,928 $ 56,928 $ - $ (56,928)$ - $ 0% TOTAL EXPENDITURES - 501 582,363$ 895,490 $ 685,512 $ 927,228 $ 957,928 $ 939,100 $ (18,828) $ - $ -2% Transfers Out To Library Fund 501-20-2100-59003 -$ -$ -$ -$ - -$ - - 0% TRANSFER OUT -$ - $ - $ - $ - $ - $ - $ - $ 0% TOTAL EXPENDITURES & TRANSFERS - 501 582,363$ 895,490 $ 685,512 $ 927,228 $ 957,928 $ 939,100 $ (18,828) $ - $ -2% GRAND TOTAL EXPENDITURES LESS TRANSFERS 1,712,664$ 1,747,868 $ 2,195,350 $ 2,566,881 $ 2,257,400 $ $ 2,299,006 41,606$ - $ 2% GRAND TOTAL EXPENDITURES 1,712,664$ 1,747,868 $ 2,195,350 $ 2,566,881 $ 2,257,400 $ $ 2,494,006 41,606$ 195,000 $ 10% Attachment 1 - Exhibit A
DRAFT
106
Library Services - Goleta 2100
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Maintenance-Facilities 101-20-2100-51064 68,700$ 148,600$ 148,600 $ - $ - $ 0% Security System 6,200 6,200 6,200 - - 0% Adhoc Maintenance & Repair 15,000 31,400 31,400 - - 0% Janitorial Services (2100) 20,000 53,000 53,000 - - 0% HVAC Maintenance & Repair 4,600 8,000 8,000 - - 0% Pest Control (2100) 2,600 22,600 22,600 - - 0% Lighting / Electrical 800 3,400 3,400 - - 0% Plumbing 6,000 6,000 6,000 - - 0% Door Maintenance & Repair 1,500 6,000 6,000 - - 0% Roof Maintenance & Repair 12,000 12,000 12,000 - - 0% Maintenance-Software License & Subscriptions 101-20-2100-51068 7,250$ 7,250$ 7,250$ -$ - $ 0% Software for brochures 250 250 250 - - 0% Misc Licensing 7,000 7,000 7,000 - - 0% Professional Services 101-20-2100-51200 176,100$ 162,100$ 162,100$ -$ - $ 0% IT Monthly Management Service 50,000 51,000 51,000 - - 0% Self-Check Machine Maintenance 1,200 1,200 1,200 - - 0% RFID Pad 1,000 1,000 1,000 - - 0% Collections 2,400 2,400 2,400 - - 0% Streaming Service 11,500 11,500 11,500 - - 0% Downloadable Borrows 60,000 45,000 45,000 - - 0% Library Strategic Plan 50,000 50,000 50,000 - - 0% Contract Services - Other 208-20-2100-51301 304,000$ 268,878$ 278,800$ 9,922$ - $ 4% Volunteer Management Program (208) 50,000 - 5,000 5,000.00 - 100% Black Gold Membership Fee (208) 304,000 268,878 273,800 4,922.00 - 2% Contract Services - Other 501-20-2100-51301 304,000$ 35,122$ -$ (35,122)$ - $ 0% Volunteer Management Program (501) 50,000 - - - - 0% Black Gold Membership Fee (501) 304,000 35,122 - (35,122.00) - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Library Director 1.00 1.00 1.00 1.00 1.00 1.00
Supervising Librarian 1.00 1.00 1.00 1.00 1.00 1.00
Management Assistant 1.00 1.00 1.00 1.00 1.00 1.00
Librarian II/ Children's Librarian 1.00 1.00 1.00 1.00 1.00 1.00 Library Technician (1 Full- Time, 5 Part-Time) 2.88 2.88 2.88 2.88 2.88 2.88 Library Assistant (3 Full- Time, 4 Part-Time) 0.00 0.00 4.50 4.50 4.50 4.50 Library Assistant I (3 Full- Time, 4 Part-Time) 4.50 4.50 0.00 0.00 0.00 0.00 Total 11.38 11.38 11.38 11.38 11.38 11.38
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 1,189,450$ 1,141,150 $ 1,317,218 $ 1,411,300 $ 1,462,300 $ $ 1,522,900 $ 60,600 $ - 4% Supplies & Services 523,214 606,718 862,864 1,149,651 795,100 776,106 (18,994) - -2% Capital Outlay - - 15,269 5,930 - - - - 0% Total 1,712,664$ 1,747,868 $ 2,195,350 $ 2,566,881 $ 2,257,400 $ 2,299,006 $ 41,606 $ - $ 2% Transfers Out - From other Funds - - - - - 195,000 - 195,000 0% Total with Transfers 1,712,664$ 1,747,868 $ 2,195,350 $ 2,566,881 $ 2,257,400 $ 2,494,006 $ 41,606 $ 195,000 $ 10% Attachment 1 - Exhibit A
DRAFT
107
Library Services - Book Van 2110
12 3 4 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101
101 59009 Transfers Out to County per Capita Fund 208 101-20-2110-59009 -$ 1,237$ -$ -$ - - - - 0% TRANSFER OUT -$ 1,237$ - $ - $ - $ - $ - $ - $ 0% TOTAL EXPENDITURES - 101 -$ 1,237$ - $ - $ -$ -$ -$ -$ 0% COUNTY PER CAPITA GOLETA - 208
208 50001 Salaries & Wages - Regular & Part Tim e 208-20-2110-50001 13,854$ 40,676 $ 22,906 $ 45,600 $ 47,500 $ 48,600 $ 1,100 $ - $ 2% 208 50002 Salaries & Wages - Temporar y 208-20-2110-50002 11,340 28,686 23,687 32,500 32,500 31,000 (1,500 ) - -5% 208 50004 Salaries & Wages - Cash Ou t 208-20-2110-50004 - 1,144 - - - - - - 0% 208 50005 Salaries & Wages - One Time Miscellaneou s 208-20-2110-50005 - - - - - - - - 0% 208 50100 Medicare & Social Securit y 208-20-2110-50100 2,443 6,241 4,437 6,900 7,000 6,800 (200) - -3% 208 50101 Retirement Contribution s 208-20-2110-50101 - - - - - - - - 0% 208 50102 Health Plan Allowanc e 208-20-2110-50102 3,875 8,837 8,943 9,400 9,400 9,400 - - 0% 208 50103 Auto Allowance 208-20-2110-50103 - - - - - - - - 0% 208 50104 Phone Allowanc e 208-20-2110-50104 - - - - - - - - 0% 208 50105 Bilingual Allowanc e 208-20-2110-50105 715 1,693 1,694 1,700 1,700 - (1,700 ) - 0% 208 50106 Life Insuranc e 208-20-2110-50106 - - - 200 200 200 - - 0% 208 50107 Long Term Disabilit y 208-20-2110-50107 - - - 200 300 200 (100) - -33% 208 50111 Unemployment Insuranc e 208-20-2110-50111 - - - - - - - - 0% SALARIES & BENEFITS 32,227$ 87,275$ 61,666$ 96,500$ 98,600$ 96,200$ (2,400)$ -$ -2% 208 51000 Local Mileag e 208-20-2110-51000 -$ - $ - $ - $ - - $ - - 0% 208 51003 Memberships & Due s 208-20-2110-51003 - - - - - - - - 0% 208 51011 Postag e 208-20-2110-51011 - 10 - - - - - - 0% 208 51031 Special Department Supplies 208-20-2110-51031 - 261 92 5,000 5,000 5,000 - - 0% 208 51032 Minor Equipment (under 5k) 208-20-2110-51032 - 344 304 500 500 500 - - 0% 208 51035 Books & Subscriptions 208-20-2110-51035 - - - - - - - - 0% 208 51052 Utilities - Electri c 208-20-2110-51052 - - - - - - - - 0% 208 51053 Utilities - Water & Sewe r 208-20-2110-51053 - - - - - - - - 0% 208 51064 Maintenance-Facilitie s 208-20-2110-51064 - - - - - - - - 0% 208 51068 Maintenance-Software License & Subscription s 208-20-2110-51068 - - - - - - - - 0% 208 51080 Maintenance-Fuel - Vehicles & Other 208-20-2110-51080 402 927 3,730 10,000 10,000 10,000 - - 0% 208 51200 Professional Services 208-20-2110-51200 - - - - - - - - 0% 208 51301 Contract Services - Othe r 208-20-2110-51301 - - - - - - - - 0% 208 57020 Computer Technology 208-20-2110-57020 - - 2,000 1,000 1,000 1,000 - - 0% SUPPLIES & SERVICES 402$ 1,542$ 6,126$ 16,500$ 16,500$ 16,500$ -$ -$ 0% TOTAL EXPENDITURES - 208 32,629$ 88,817 $ 67,792 $ 113,000$ 115,100 $ 112,700 $ (2,400) $ - $ -2% ISLA VISTA LIBRARY GRANT - 325 (For Historical Purposes) 325 50001 Salaries & Wages - Regular & Part Tim e 325-20-2110-50001 12,351$ - $ - $ - $ - $ - $ - $ - $ 0% 325 50002 Salaries & Wages - Temporar y 325-20-2110-50002 15,190 - - - - - - - 0% 325 50005 Salaries & Wages - One Time Miscellaneou s 325-20-2110-50005 - - - - - - - - 0% 325 50100 Medicare & Social Securit y 325-20-2110-50100 2,019 - - - - - - - 0% 325 50102 Health Plan Allowanc e 325-20-2110-50102 388 - - - - - - - 0% 325 50105 Bilingual Allowanc e 325-20-2110-50105 - - - - - - - - 0% 325 50106 Life Insuranc e 325-20-2110-50106 - - - - - - - - 0% 325 50107 Long Term Disabilit y 325-20-2110-50107 - - - - - - - - 0% SALARIES & BENEFITS 29,947$ -$ -$ -$ -$ -$ -$ -$ 0% 325 51200 Professional Service s 325-20-2110-51200 -$ - $ - $ - $ - 0% 325 51031 Special Department Supplie s 325-20-2110-51031 70 - - - - 0% 325 51032 Minor Equipment (under 5k ) 325-20-2110-51032 - - - - - 0% 325 51035 Books & Subscription s 325-20-2110-51035 - - - - - 0% 325 51080 Maintenance-Fuel - Vehicles & Oth e 325-20-2110-51080 - - - - - 0% 325 54010 Administrative Charges 325-20-2110-54010 - - - - - 0% 325 57000 Vehicle s 325-20-2110-57000 - - - - - 0% 325 57020 Computer Technolog y 325-20-2110-57020 - - - - - 0% SUPPLIES & SERVICES 70$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 325 30,017$ - $ - $ - $ - $ - $ - $ - $ 0% LIBRARY SERVICES (MEASURE L) - 501
501 59009 Transfers Out to County per Capita Fund 208 501-20-2110-59009 -$ 50,000$ -$ -$ - - - - 0% TRANSFER OUT -$ 50,000$ - $ - $ - $ - $ - $ - $ 0% TOTAL EXPENDITURES - 501 -$ 50,000$ - $ - $ -$ -$ -$ -$ 0% GRAND TOTAL EXPENDITURES LESS TRANSFERS 62,646$ 88,817 $ 67,792 $ 113,000$ 115,100 $ 112,700 $ (2,400) $ - $ -43% GRAND TOTAL EXPENDITURES 62,646$ 140,054 $ 67,792 $ 113,000$ 115,100 $ 112,700 $ (2,400) $ - $ -2% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted Revised
Library Assistant (2 Part- Time) 0.00 0.00 0.75 0.75 0.75 0.75 Library Assistant I (2 Part- Time) 0.75 0.75 0.00 0.00 0.00 0.00 Total 0.7 5 0.75 0.75 0.75 0.75 0.75
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 62,174$ 87,275 $ 61,666 $ 96,500 $ 98,600 $ 96,200 $ (2,400) $ - $ -2% Supplies & Services 472 1,542 6,126 16,500 16,500 16,500 - - 0% Capital Outlay - - - - - - - - 0% Total 62,646$ 88,817 $ 67,792 $ 113,000 $ 115,100 $ 112,700 $ (2,400) $ - $ -2% Transfers Out - From other Funds - 51,237 - - - - - - 0% Total with Transfers 62,646$ 140,054 $ 67,792 $ 113,000 $ 115,100 $ 112,700 $ (2,400) $ - $ -2% Attachment 1 - Exhibit A
DRAFT
108
Library Services - Buellton 2200
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
BUELLTON LIBRARY - 213 GL Account
Salaries & Wages - Regular & Part Time 213-20-2200-50001 134,894 $ 127,059 $ 123,021 $ 186,300 $ 193,700 $ 186,200 $ (7,500) $ - $ -4% Salaries & Wages - Temporary 213-20-2200-50002 13,708 - - 20,600 20,600 21,400 800 - 4% Overtime 213-20-2200-50003 - - - - - - - - 0% Salaries & Wages - Cash Out 213-20-2200-50004 1,508 609 531 - - - - - 0% Salaries & Wages - One Time Miscellaneous 213-20-2200-50005 - - - - - - - - 0% Medicare & Social Security 213-20-2200-50100 8,501 8,230 8,950 10,500 10,800 12,900 2,100 - 19% Retirement Contributions 213-20-2200-50101 5,297 6,510 7,089 9,200 9,700 8,700 (1,000) - -10% Health Plan Allowance 213-20-2200-50102 32,993 33,465 32,448 36,800 37,400 38,600 1,200 - 3% Auto Allowance 213-20-2200-50103 - - - - - - - - 0% Phone Allowance 213-20-2200-50104 - - 295 - - - - - 0% Bilingual Allowance 213-20-2200-50105 - 588 257 3,400 3,400 1,700 (1,700) - -50% Life Insurance 213-20-2200-50106 159 173 185 700 700 600 (100) - -14% Long Term Disability 213-20-2200-50107 230 249 266 1,000 1,100 700 (400) - -36% Deferred Compensation 213-20-2200-50108 - - - - - - - - 0% Unemployment insurance 213-20-2200-50111 - - - - - - - - 0% SALARIES & BENEFITS 197,290$ 176,881 $ 173,043 $ 268,500 $ 277,400 $ 270,800 $ (6,600.00) - $ -2% Special Department Supplies 213-20-2200-51031 -$ -$ -$ -$ - -$ - - 0% Minor Equipment (under 5k) 213-20-2200-51032 - - - - - - - - 0% Books & Subscriptions 213-20-2200-51035 - - - - - - - - 0% Utilities - Telephone/Internet/TV 213-20-2200-51050 - - - - - - - - 0% Utilities - Electric 213-20-2200-51052 - - - - - - - - 0% Maintenance-Facilities 213-20-2200-51064 - - - - - - - - 0% Maintenance-Software License & Subscriptions 213-20-2200-51068 - - - - - - - - 0% Professional Services 213-20-2200-51200 - - - - - - - - 0% Contract Services - Other 213-20-2200-51301 - - - - - - - - 0% Administrative Charges 213-20-2200-54010 18,400 19,300 20,300 21,315 22,381 22,381 - - 0% SUPPLIES & SERVICES 18,400$ 19,300$ 20,300$ 21,315$ 22,381$ 22,381 $ -$ -$ 0% -
TOTAL EXPENDITURES - 213 215,690$ 196,181 $ 193,343 $ 289,815 $ 299,781 $ 293,181 $ (6,600) $ - $ -2% Attachment 1 - Exhibit A
DRAFT
109
Library Services - Buellton 2200
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
COUNTY PER CAPITA BUELLTON - 209
Salaries & Wages - Regular & Part Time 209-20-2200-50001 -$ 32,000$ 49,252 $ - - $ - -$ - $ 0% Salaries & Wages - Temporary 209-20-2200-50002 - - - - - - - - 0% Overtime 209-20-2200-50003 - - - - - - - - 0% Medicare & Social Security 209-20-2200-50100 - - - - - - - - 0% Retirement Contributions 209-20-2200-50101 - - - - - - - - 0% Health Plan Allowance 209-20-2200-50102 - - - - - - - - 0% Auto Allowance 209-20-2200-50103 - - - - - - - - 0% Phone Allowance 209-20-2200-50104 - - - - - - - - 0% Bilingual Allowance 209-20-2200-50105 - - - - - - - - 0% Life Insurance 209-20-2200-50106 - - - - - - - - 0% Long Term Disability 209-20-2200-50107 - - - - - - - - 0% Long Term Disability 209-20-2200-50107 - - - - - - - - 0% SALARIES & BENEFITS -$ 32,000$ 49,252 $ - $ - $ - $ - -$ 0% Local Mileage 209-20-2200-51000 -$ -$ -$ 500$ 500 500$ - - 0% Conferences, Meetings And Travel 209-20-2200-51001 - 143 3,097 500 500 500 - - 0% Memberships & Dues 209-20-2200-51003 - - - 200 200 200 - - 0% Training 209-20-2200-51004 - - - 200 200 200 - - 0% Printing & Copying 209-20-2200-51010 - - 108 800 800 800 - - 0% Postage 209-20-2200-51011 212 200 134 100 100 100 - - 0% Advertising 209-20-2200-51012 - - - - - - - - 0% Office Supplies 209-20-2200-51030 1,352 681 2,020 2,300 2,300 2,300 - - 0% Special Department Supplies 209-20-2200-51031 1,803 1,417 1,960 3,000 3,000 3,000 - - 0% Minor Equipment (under 5k) 209-20-2200-51032 - - 2,284 - - - - - 0% Books & Subscriptions 209-20-2200-51035 16,962 15,051 20,116 35,000 35,000 35,000 - - 0% Leases/Rental-Equipment 209-20-2200-51042 476 536 175 1,500 1,500 1,500 - - 0% Utilities - Telephone/Internet/TV 209-20-2200-51050 1,040 2,419 2,683 2,000 2,000 2,000 - - 0% Utilities - Gas 209-20-2200-51051 - - - - - - - - 0% Utilities - Electric 209-20-2200-51052 - - - - - - - - 0% Utilities - Water & Sewer 209-20-2200-51053 - - - - - - - - 0% Maintenance-Vehicles 209-20-2200-51060 - - - - - - - - 0% Maintenance-Facilities 209-20-2200-51064 - - 71 - - - - - 0% Maintenance-Software License & Subscriptions 209-20-2200-51068 3,158 1,522 2,775 4,700 4,700 4,700 - - 0% Maintenance-Fuel - Vehicles & Other 209-20-2200-51080 - - - - - - - - 0% Professional Services 209-20-2200-51200 52,246 53,146 76,372 84,300 84,800 81,300 (3,500) - -4% Contract Services - Other 209-20-2200-51301 - - - 4,400 4,400 4,400 - - 0% Administrative Charges 209-20-2200-54010 22,900 24,100 25,300 26,565 27,893 27,893 - - 0% SUPPLIES & SERVICES 100,149$ 99,215$ 137,096$ 166,065$ 167,893$ 164,393$ (3,500)$ -$ -2% Computer Hardware & Peripherals 209-20-2200-57020 - - 6,356 5,000 5,000 5,000 - - 0% Furniture & Fixtures 209-20-2200-57040 - - 3,918 - - - - - 0% CAPITAL OUTLAY -$ - $ 10,274$ 5,000 $ 5,000 $ 5,000 $ -$ -$ 0% TOTAL EXPENDITURES - 209 100,149$ 131,215 $ 196,622 $ 171,065 $ 172,893 $ 169,393 $ (3,500) $ - $ -2% MISC LIBRARY GRANTS - 236
Advertising 236-20-2200-51012 -$ -$ -$ -$ - -$ - - 0% Special Department Supplies 236-20-2200-51031 - 84 - - - - - - 0% Books & Subscriptions 236-20-2200-51035 - 8,775 2,668 2,616 - - - - 0% Professional Services 236-20-2200-51200 - - - - - - - - 0% Administrative Charges 236-20-2200-54010 - - - - - - - - 0% SUPPLIES & SERVICES -$ 8,859$ 2,668$ 2,616$ -$ - $ -$ -$ 0% TOTAL EXPENDITURES - 236 -$ 8,859$ 2,668 $ 2,616 $ - $ - $ -$ -$ 0% GRAND TOTAL EXPENDITURES 315,839$ 336,255 $ 392,632 $ 463,496 $ 472,674 $ 462,574 $ (10,100) $ - $ -2% Attachment 1 - Exhibit A
DRAFT
110
Library Services - Buellton 2200
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Mid-Cycle
Amount
Mid-Cycle
Amount
Yr 2%
Change
Professional Services 209-20-2200-51200 $ 84,300 $ 84,800 81,300$ $ (3,500) $ - -4% Black Gold Fee (2200) 38,000 38,000 34,500 (3,500.00) - -9% IT Services (2200) 30,000 30,500 30,500 - - 0% Courier Services (2200) 12,700 12,700 12,700 - - 0% Library Strategic Plan (2200) - - - - - 0% Collections (2200) 300 300 300 - - 0% Streaming Service (2200) 3,300 3,300 3,300 - - 0% Professional Services 236-20-2200-51200 $ - $ - - $ $ - $ - 0% Professional Services - - - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Supervising Library Technician 0.00 0.00 1.00 1.00 1.00 1.00 Senior Library Technician 1.00 1.00 0.00 0.00 0.00 0.00 Library Technician (2 Part-Time) 0.75 0.75 0.75 0.75 0.75 0.75 Library Assistant (2 Part-Time) 0.00 0.00 0.75 0.75 0.75 0.75 Library Assistant I (2 Part-Time) 0.75 0.75 0.00 0.00 0.00 0.00 Total 2.50 2.50 2.50 2.50 2.50 2.50
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 197,290$ 208,881 $ 222,295 $ 268,500 $ 277,400 $ 270,800 $ (6,600) $ - $ -2% Supplies & Services 118,549 127,374 160,064 189,996 190,274 186,774 (3,500) - -2% Capital Outlay - - 10,274 5,000 5,000 5,000 - - 0% Total 315,839$ 336,255 $ 392,632 $ 463,496 $ 472,674 $ 462,574 $ (10,100.00) - $ -2% Attachment 1 - Exhibit A
DRAFT
111
Library Services - Solvang 2300
ObAccount Name GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
SOLVANG LIBRARY - 214 GL Account
500Salaries & Wages - Regular & Part Time 214-20-2300-50001 153,529 $ 115,255 $ 161,833 $ 186,700 $ 194,200 $ 209,000 $ 14,800 $ - $ 8% 500Salaries & Wages - Temporary 214-20-2300-50002 12,000 12,375 7,996 13,500 13,500 14,200 700 - 5% 500Overtime 214-20-2300-50003 - - - - - - - - 0% 500Salaries & Wages - Cash Out 214-20-2300-50004 - - 9,345 - - - - - 0% 500Salaries & Wages - One Time Miscellaneous 214-20-2300-50005 - - - - - - - - 0% 501Medicare & Social Security 214-20-2300-50100 10,100 11,768 11,898 12,200 12,600 13,300 700 - 6% 501Retirement Contributions 214-20-2300-50101 10,700 13,331 15,174 17,400 18,800 15,900 (2,900) - -15% 501Health Plan Allowance 214-20-2300-50102 29,465 31,053 34,458 36,800 37,400 37,700 300 - 1% 501Auto Allowance 214-20-2300-50103 - - - - - - - - 0% 501Phone Allowance 214-20-2300-50104 - - - - - - - - 0% 501Bilingual Allowance 214-20-2300-50105 1,697 1,693 1,694 1,700 1,700 1,700 - - 0% 501Life Insurance 214-20-2300-50106 169 174 169 600 600 700 100 - 17% 501Long Term Disability 214-20-2300-50107 244 251 242 1,200 1,200 800 (400) - -33% 501Deferred Compensation 214-20-2300-50108 - - 25 - - - - - 0% 501Unemployement Insurance 214-20-2300-50111 - - - - - - - - 0% SALARIES & BENEFITS 217,904$ 185,900 $ 242,833 $ 270,100 $ 280,000 $ 293,300$ 13,300$ -$ 5% 510Special Department Supplies 214-20-2300-51031 -$ -$ -$ -$ - -$ - - 0% 510Minor Equipment (under 5k) 214-20-2300-51032 - - - - - - - - 0% 510Books & Subscriptions 214-20-2300-51035 - - - - - - - - 0% 510Utilities - Telephone/Internet/TV 214-20-2300-51050 - - - - - - - - 0% 510Utilities - Electric 214-20-2300-51052 - - - - - - - - 0% 510Maintenance-Facilities 214-20-2300-51064 - - - - - - - - 0% 510Maintenance-Software License & Subscriptions 214-20-2300-51068 - - - - - - - - 0% 512Professional Services 214-20-2300-51200 - - - - - - - - 0% 513Contract Services - Other 214-20-2300-51301 - - - - - - - - 0% 540Administrative Charges 214-20-2300-54010 - - - - - - - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ - $ -$ -$ -$ 0% TOTAL EXPENDITURES - 214 217,904$ 185,900 $ 242,833 $ 270,100 $ 280,000 $ 293,300$ 13,300$ -$ 5% COUNTY PER CAPITA SOLVANG - 210
500Salaries & Wages - Regular & Part Time 210-20-2300-50001 7,599$ 63,078$ 17,977$ -$ -$ -$ - $ - $ 0% 500Salaries & Wages - Temporary 210-20-2300-50002 481 - - - - - - - 0% 500Overtime 210-20-2300-50003 - - - - - - - - 0% 500Salaries & Wages - Cash Out 210-20-2300-50004 2,916 - 3,524 - - - - - 0% 501Medicare & Social Security 210-20-2300-50100 368 - - - - - - - 0% 501Retirement Contributions 210-20-2300-50101 8 - - - - - - - 0% 501Health Plan Allowance 210-20-2300-50102 - - - - - - - - 0% 501Auto Allowance 210-20-2300-50103 - - - - - - - - 0% 501Phone Allowance 210-20-2300-50104 - - - - - - - - 0% 501Bilingual Allowance 210-20-2300-50105 - - - - - - - - 0% 501Life Insurance 210-20-2300-50106 - - - - - - - - 0% 501Long Term Disability 210-20-2300-50107 - - - - - - - - 0% SALARIES & BENEFITS 11,372$ 63,078 $ 21,501 $ - $ - $ -$ -$ -$ 0% 510Local Mileage 210-20-2300-51000 -$ -$ -$ 350$ 350 350$ - - 0% 510Conferences, Meetings And Travel 210-20-2300-51001 97 352 584 500 500 500 - - 0% 510Printing & Copying 210-20-2300-51010 - 770 967 800 800 800 - - 0% 510Postage 210-20-2300-51011 - 100 58 100 100 100 - - 0% 510Advertising 210-20-2300-51012 - - - 100 100 100 - - 0% ## Office Supplies 210-20-2300-51030 1,801 1,866 2,127 - - - - - 0% 510Special Department Supplies 210-20-2300-51031 2,141 1,751 3,483 6,300 6,300 6,300 - - 0% 510Minor Equipment (under 5k) 210-20-2300-51032 - - 2,284 - - - - - 0% 510Books & Subscriptions 210-20-2300-51035 16,172 17,427 21,409 35,000 35,000 35,000 - - 0% 510Leases/Rental-Equipment 210-20-2300-51042 492 - - - - - - - 0% 510Utilities - Telephone/Internet/TV 210-20-2300-51050 2,313 3,137 4,264 2,500 2,500 2,500 - - 0% 510Utilities - Gas 210-20-2300-51051 - - - - - - - - 0% 510Utilities - Electric 210-20-2300-51052 - - - - - - - - 0% 510Utilities - Water & Sewer 210-20-2300-51053 - - - - - - - - 0% 510Maintenance-Facilities 210-20-2300-51064 8,376 8,376 9,197 13,500 13,500 13,500 - - 0% 510Maintenance-Software License & Subscriptions 210-20-2300-51068 3,423 12 3,200 4,700 4,700 4,700 - - 0% 510Maintenance-Fuel - Vehicles & Other 210-20-2300-51080 - - - - - - - - 0% 512Professional Services 210-20-2300-51200 52,366 61,283 76,372 85,100 85,600 82,100 (3,500) - -4% 513Contract Services - Other 210-20-2300-51301 - - - - - 500 500 - 100% 540Administrative Charges 210-20-2300-54010 41,300 43,400 45,600 47,880 50,274 50,274 - - 0% 540Other Charges 210-20-2300-54014 5,124 5,000 5,000 5,000 5,000 5,000 - - 0% SUPPLIES & SERVICES 133,606$ 143,474$ 174,544$ 201,830$ 204,724 $ 201,724$ (3,000)$ -$ -1% 570Computer Hardware & Peripherals 210-20-2300-57020 - - 11,686 5,000 5,000 4,500 (500) - -10% Furniture & Fixtures 210-20-2300-57040 - - - 15,662 - - - - 0% CAPITAL OUTLAY -$ - $ 11,686$ 20,662 $ 5,000 $ 4,500$ (500)$ -$ -10% TOTAL EXPENDITURES - 210 144,978$ 206,551 $ 207,732 $ 222,492 $ 209,724 $ 206,224$ (3,500)$ -$ -2% Attachment 1 - Exhibit A
DRAFT
112
Library Services - Solvang 2300
ObAccount Name GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
MISC LIBRARY GRANTS - 236
510Advertising 236-20-2300-51012 -$ -$ -$ -$ - -$ - - 0% 510Special Department Supplies 236-20-2300-51031 - 77 - - - - - - 0% 510Books & Subscriptions 236-20-2300-51035 - - - - - - - - 0% 512Professional Services 236-20-2300-51200 - - - - - - - - 0% 540Administrative Charges 236-20-2300-54010 - - - - - - - - 0% SUPPLIES & SERVICES -$ 77$ -$ -$ - $ -$ -$ -$ 0% TOTAL EXPENDITURES - 236 -$ 77$ - $ - $ - $ -$ -$ -$ 0% GRAND TOTAL EXPENDITURES 362,882$ 392,529 $ 450,565 $ 492,592 $ 489,724 $ 499,524$ 9,800$ -$ 2% LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 210-20-2300-51200 $ 43,600 $ 85,600 82,100$ $ (3,500) $ - -4% Black Gold Fee (2300) (3,500) 38,000 34,500 (3,500.00) - -9% IT Services (2300) 30,000 30,500 30,500 - - 0% Courier Services (2300) 13,500 13,500 13,500 - - 0% Streaming Service (2300) 1,300 1,300 1,300 - - 0% Unique 300 300 300 - - 0% Downloadable Borrows (2300) 2,000 2,000 2,000 - - 0% Library Strategic Plan (2300) - - - - - 0% Other Charges 210-20-2300-54014 $ 5,000 $ 5,000 5,000$ $ - $ - 0% County Utilities 5,000 5,000 5,000 - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Supervising Library Technician 0.00 0.00 1.00 1.00 1.00 1.00 Senior Library Technician 1.00 1.00 0.00 0.00 0.00 0.00 Library Technician (4 Part-Time) 1.50 1.50 1.50 1.50 1.50 1.50 Total 2.50 2.50 2.50 2.50 2.50 2.50
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 229,276$ 248,978 $ 264,335 $ 270,100$ 280,000$ 293,300$ 13,300$ -$ 5% Supplies & Services 133,606 143,551 174,544 201,830 204,724 201,724 (3,000) - -1% Capital Outlay - - 11,686 20,662 5,000 4,500 (500) - -10% Total 362,882$ 392,529 $ 450,565 $ 492,592$ 489,724$ 499,524$ 9,800$ -$ 2% Attachment 1 - Exhibit A
DRAFT
113
Finance - Administration 3100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-30-3100-50001 940,192 $ 1,119,771$ 1,328,696 $ 1,415,800 $ 1,472,400 $ 1,522,400 $ 50,000 $ - $ 3% Salaries & Wages - Temporary 101-30-3100-50002 - - 681 3,932 20,600 21,400 800 - 4% Overtime 101-30-3100-50003 19,983 17,312 3,579 - - - - - 0% Salaries & Wages - Cash Out 101-30-3100-50004 28,061 7,502 21,364 - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-30-3100-50005 - - - - - - - - 0% Salaries & Wages - Stand By 101-30-3100-50006 178 - - - - - - - 0% Medicare & Social Security 101-30-3100-50100 14,587 16,816 20,195 25,600 26,500 27,200 700 - 3% Retirement Contributions 101-30-3100-50101 106,618 122,665 158,839 177,300 189,300 198,400 9,100 - 5% Health Plan Allowance 101-30-3100-50102 152,199 180,229 200,182 217,500 224,700 219,900 (4,800) - -2% Auto Allowance 101-30-3100-50103 4,849 4,838 4,841 4,900 4,900 4,900 - - 0% Phone Allowance 101-30-3100-50104 1,205 1,202 1,444 1,700 1,700 1,700 - - 0% Bilingual Allowance 101-30-3100-50105 2,802 3,591 8,409 8,500 8,500 8,500 - - 0% Life Insurance 101-30-3100-50106 2,185 2,535 2,997 3,900 4,100 4,000 (100) - -2% Long Term Disability 101-30-3100-50107 2,781 3,205 3,719 6,700 6,800 4,900 (1,900) - -28% Deferred Compensation 101-30-3100-50108 - - 2,140 3,900 3,900 5,200 1,300 - 33% Unemployment insurance 101-30-3100-50111 - - - - - - - - 0% SALARIES & BENEFITS 1,275,639$ 1,479,665 $ 1,757,088 $ 1,869,732 $ 1,963,400 $ 2,018,500 $ 55,100 $ - $ 3% Local Mileage 101-30-3100-51000 -$ 305$ 226$ 200$ 200 200$ - - 0% Conferences, Meetings And Travel 101-30-3100-51001 5,690 7,953 6,249 12,000 12,000 12,000 - - 0% Memberships & Dues 101-30-3100-51003 1,270 1,320 1,025 1,600 1,600 1,600 - - 0% Training 101-30-3100-51004 1,755 6,540 4,980 8,000 8,000 8,000 - - 0% Printing & Copying 101-30-3100-51010 - - - - - - - - 0% Postage 101-30-3100-51011 - 85 81 100 100 100 - - 0% Advertising 101-30-3100-51012 1,979 2,376 1,404 2,500 2,500 2,500 - - 0% Special Department Supplies 101-30-3100-51031 3,374 1,680 2,605 4,000 4,000 4,000 - - 0% Minor Equipment (under 5k) 101-30-3100-51032 3,826 1,663 32 - - - - - 0% Books & Subscriptions 101-30-3100-51035 160 814 160 900 400 400 - - 0% Professional Services 101-30-3100-51200 98,207 210,404 131,011 400,800 313,600 312,500 (1,100) - 0% Professional Services - Temp Agency 101-30-3100-51202 - - - 16,668 - - - - 0% Bank Fees 101-30-3100-54000 12 - 31 - - - - - 0% Other Charges 101-30-3100-54014 - 249 98 - - - - - 0% SUPPLIES & SERVICES 116,273$ 233,389$ 147,901$ 446,768$ 342,400$ 341,300$ (1,100)$ -$ 0% Machinery & Equipment 101-30-3100-57010 -$ -$ -$ -$ - -$ - - 0% Computer Hardware & Peripherals 101-30-3100-57020 - - - - - - - - 0% Furniture & Fixtures 101-30-3100-57040 - 2,886 - - - - - - 0% CAPITAL OUTLAY -$ 2,886$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 101 1,391,911$ 1,715,939 $ 1,904,988 $ 2,316,500 $ 2,305,800 $ 2,359,800 $ 54,000 $ - $ 2% GRAND TOTAL EXPENDITURES 1,391,911$ 1,715,939 $ 1,904,988 $ 2,316,500 $ 2,305,800 $ 2,359,800 $ 54,000 $ - $ 2% Attachment 1 - Exhibit A
DRAFT
114
Finance - Administration 3100
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 101-30-3100-51200 248,700$ 313,600 $ 312,500 $ (1,100) $ - $ 0% Audit Services Contract 52,600 55,300 55,300 - - 0% OPEB Actuarial (GASB 75) 2,800 15,000 13,800 (1,200.00) - -8% Sales Tax Consultants 20,000 20,000 20,000 - - 0% Add-on Sales Tax (TUT) Consultants 20,000 20,000 20,000 - - 0% Property Tax Consultants 15,300 15,800 15,800 - - 0% GFOA Annual Compr Financial Report (ACFR) Review 600 600 600 - - 0% GFOA Budget Review 500 - - - - 0% GASB 68 CalPERS Valuation Report 700 700 700 - - 0% Debt Overlap Report for ACFR 500 500 500 - - 0% Statiscal Reports for ACFR 700 700 800 100.00 - 14% Cannabis Bus License / Monitoring & Compliance 88,000 88,000 88,000 - - 0% STVR Compliance 20,000 20,000 20,000 - - 0% Hotel TOT Audit 12,000 12,000 12,000 - - 0% On-Call Financial Consulting 15,000 15,000 15,000 - - 0% User Fee Study - 50,000 50,000 - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Finance Director 1.00 1.00 1.00 1.00 1.00 1.00
Accounting Manager 1.00 1.00 1.00 1.00 1.00 1.00
Accounting Supervisor 1.00 1.00 1.00 1.00 1.00 1.00
Accountant 2.00 2.00 2.00 2.00 2.00 2.00
Budget Analyst 1.00 1.00 1.00 1.00 1.00 1.00
Management Assistant 1.00 1.00 1.00 1.00 1.00 1.00
Accounting Specialist 4.00 4.00 4.00 4.00 4.00 4.00
Senior Office Specialist 1.00 1.00 1.00 1.00 1.00 1.00
Total 12.00 12.00 12.00 12.00 12.00 12.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 1,275,639$ 1,479,665 $ 1,757,088 $ 1,869,732 $ 1,963,400 $ 2,018,500 $ 55,100 $ - $ 3% Supplies & Services 116,273 233,389 147,901 446,768 342,400 341,300 (1,100) - 0% Capital Outlay - 2,886 - - - - - - 0% Total 1,391,911$ 1,715,939 $ 1,904,988 $ 2,316,500 $ 2,305,800 $ 2,359,800 $ 54,000 $ - $ 2% Attachment 1 - Exhibit A
DRAFT
115
Planning and Environmental Review - Current Planning 4100 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4100-50001 1,157,165$ 1,280,713 $ 1,259,322 $ 1,372,300 $ 1,427,200 $ 1,440,700 $ 13,500 $ - $ 1% Salaries & Wages - Temporary 101-40-4100-50002 - 11,616 17,000 20,600 20,600 21,400 800 - 4% Overtime 101-40-4100-50003 1,574 - 1,872 - - - - - 0% Cash Out 101-40-4100-50004 26,978 3,227 18,444 - - - - - 0% Cash Out 101-40-4100-50005 - - - - - - - - 0% Medicare & Social Security 101-40-4100-50100 20,040 20,043 20,702 24,400 25,300 25,400 100 - 0% Retirement Contributions 101-40-4100-50101 118,348 145,011 154,201 166,800 178,000 189,400 11,400 - 6% Health Plan Allowance 101-40-4100-50102 149,539 160,933 153,884 190,300 196,600 180,500 (16,100) - -8% Auto Allowance 101-40-4100-50103 - - - - - - - - 0% Phone Allowance 101-40-4100-50104 - - 242 800 800 800 - - 0% Bilingual Allowance 101-40-4100-50105 1,697 1,693 2,285 3,400 3,400 5,100 1,700 - 50% Life Insurance 101-40-4100-50106 2,661 2,886 2,825 4,000 4,000 4,000 - - 0% Long Term Disability 101-40-4100-50107 3,382 3,647 3,474 6,400 6,400 4,700 (1,700) - -27% Deferred Compensation 101-40-4100-50108 - - 2,215 4,600 4,600 5,900 1,300 - 28% Unemployment Insurance 101-40-4100-50111 5,281 - - - - - - - 0% SALARIES & BENEFITS 1,486,665$ 1,629,769$ 1,636,468$ 1,793,600$ 1,866,900$ 1,877,900$ 11,000$ -$ 1% Local Mileage 101-40-4100-51000 10$ -$ -$ -$ - -$ - - 0% Conferences, Meetings And Travel 101-40-4100-51001 14,426 8,584 10,967 16,500 16,500 16,500 - - 0% Memberships & Dues 101-40-4100-51003 1,967 4,713 2,144 6,000 6,200 6,200 - - 0% Training 101-40-4100-51004 - - 1,565 - - - - - 0% Printing & Copying 101-40-4100-51010 - - - 400 400 400 - - 0% Postage 101-40-4100-51011 - - 97 1,000 1,000 1,000 - - 0% Advertising 101-40-4100-51012 50 - 1,464 2,000 2,000 2,000 - - 0% Special Department Supplies 101-40-4100-51031 1,228 917 5,185 6,400 6,400 6,400 - - 0% Minor Equipment (under 5k) 101-40-4100-51032 - - - - - - - - 0% Uniforms & Safety Equipment 101-40-4100-51033 - 723 1,563 11,000 7,000 7,000 - - 0% Books & Subscriptions 101-40-4100-51035 609 642 739 1,000 1,000 1,000 - - 0% Maintenance-Vehicles 101-40-4100-51060 - - - - - - - - 0% Maintenance-Other Equipment 101-40-4100-51070 - - - 300 300 300 - - 0% Maintenance-Fuel - Vehicles & Other 101-40-4100-51080 - - - - - - - - 0% Professional Services 101-40-4100-51200 43,728 3,338 41,117 115,950 113,800 180,552 1,752 65,000 59% Professional Services - Temp Agency 101-40-4100-51202 - - - - - - - - 0% Professional Services - Legal 101-40-4100-51203 1,610 4,319 - 20,000 20,000 20,000 - - 0% Professional Services - Historic Preservation 101-40-4100-51209 900 563 - - - - - - 0% Contract Services 101-40-4100-51300 5,997 6,094 6,277 44,922 10,000 10,000 - - 0% Stipends for Meetings 101-40-4100-54005 - - - - - - - - 0% SUPPLIES & SERVICES 70,524$ 29,891$ 71,117$ 225,472$ 184,600$ 251,352$ 1,752$ 65,000$ 36% Computer Hardware & Peripherals 101-40-4100-57020 1,592$ -$ -$ -$ - -$ - - 0% Furniture & Fixtures 101-40-4100-57040 - 2,039 - 3,000 750 750 - - 0% CAPITAL OUTLAY 1,592$ 2,039$ -$ 3,000$ 750$ 750$ -$ -$ 0% TOTAL EXPENDITURES - 101 1,558,781$ 1,661,699 $ 1,707,584 $ 2,022,072 $ 2,052,250 $ 2,130,002 $ 12,752 $ 65,000 $ 4% GRAND TOTAL EXPENDITURES 1,558,781$ 1,661,699 $ 1,707,584 $ 2,022,072 $ 2,052,250 $ 2,130,002 $ 12,752 $ 65,000 $ 4% Attachment 1 - Exhibit A
DRAFT
116
Planning and Environmental Review - Current Planning 4100 LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 101-40-4100-51200 111,200$ 113,800 $ 180,552$ 1,752$ 65,000 $ 59% CSI/Magnet 46,200 47,800 47,800 - - 0% Document Imaging & Maintenance (ongoing) 31,000 32,000 32,000 - - 0% BBK CEQA Guidelines 4,000 4,000 4,000 - - 0% Historic Evaluation Services 20,000 20,000 20,000 - - 0% Data Ticket Administrative Citation Services 10,000 10,000 10,000 - - 0% Coban Contract hosting of CC Body Camera video - - 1,752 1,752.00 - 100% Phelps Road CDP - - 65,000 - 65,000 100% Professional Services - Legal 101-40-4100-51203 20,000$ 20,000$ 20,000$ -$ - $ 0% Code Compliance Hearing Officer 20,000 20,000 20,000 - - 0% Contract Services 101-40-4100-51300 10,000$ 10,000$ 10,000$ -$ - $ 0% Back Up for Notices 10,000 10,000 10,000 - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Planning Manager 1.00 1.00 1.00 1.00 1.00 1.00
Supervising Senior Planner 2.00 2.00 0.00 0.00 0.00 0.00 Supervising Planner 0.00 0.00 2.00 2.00 2.00 2.00
Senior Planner 1.00 1.00 1.00 1.00 1.00 1.00
Associate Planner 3.00 3.00 3.00 0.00 3.00 0.00
Assistant/Associate Planner (Flex) 0.00 0.00 0.00 3.00 0.00 3.00 Code Compliance Officer 2.00 2.00 2.00 2.00 2.00 2.00
Planning Technician 0.00 0.00 1.00 1.00 1.00 1.00
Permit Technician 1.00 1.00 0.00 0.00 0.00 0.00
Office Specialist 0.50 0.50 0.50 0.50 0.50 0.50
Total 10.50 10.50 10.50 10.50 10.50 10.50
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 1,486,665$ 1,629,769 $ 1,636,468 $ 1,793,600 $ 1,866,900 $ 1,877,900 $ 11,000 $ - $ 1% Supplies & Services 70,524 29,891 71,117 225,472 184,600 251,352 1,752 65,000 36% Capital Outlay 1,592 2,039 - 3,000 750 750 - - 0% Total 1,558,781$ 1,661,699 $ 1,707,584 $ 2,022,072 $ 2,052,250 $ 2,130,002 $ 12,752 $ 65,000 $ 4% Attachment 1 - Exhibit A
DRAFT
117
Planning and Environmental Review - Building and Safety 4200 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4200-50001 -$ -$ -$ -$ - $ -$ -$ -$ 0% Overtime 101-40-4200-50003 - - - - - - - - 0% Medicare & Social Security 101-40-4200-50100 - - - - - - - - 0% Retirement Contributions 101-40-4200-50101 - - - - - - - - 0% Health Plan Allowance 101-40-4200-50102 - - - - - - - - 0% Auto Allowance 101-40-4200-50103 - - - - - - - - 0% Phone Allowance 101-40-4200-50104 - - - - - - - - 0% Life Insurance 101-40-4200-50106 - - - - - - - - 0% Long Term Disability 101-40-4200-50107 - - - - - - - - 0% SALARIES & BENEFITS -$ - $ - $ - $ - $ - $ - $ - $ 0% Conferences, Meetings And Travel 101-40-4200-51001 -$ -$ -$ -$ - -$ - - 0% Printing & Copying 101-40-4200-51010 82 - - - - - - - 0% Advertising 101-40-4200-51012 648 - - 1,000 - - - - 0% Special Department Supplies 101-40-4200-51031 354 169 685 1,250 750 750 - - 0% Uniforms & Safety Equipment 101-40-4200-51033 - - - 700 700 700 - - 0% Books & Subscriptions 101-40-4200-51035 1,403 - - 2,000 - - - - 0% Maintenance-Vehicles 101-40-4200-51060 - - - - - - - - 0% Maintenance-Fuel - Vehicles & Other 101-40-4200-51080 - - - - - - - - 0% Contract Services - Building 101-40-4200-51302 332,356 528,083 344,486 900,000 925,000 925,000 - - 0% Contract Services - Plan Check 101-40-4200-51303 264,742 374,416 556,738 710,000 735,000 735,000 - - 0% Emergency Response 101-40-4200-54004 - - - 2,500 2,500 2,500 - - 0% SUPPLIES & SERVICES 599,585$ 902,668 $ 901,909 $ 1,617,450$ 1,663,950 $ 1,663,950 $ - $ - $ 0% TOTAL EXPENDITURES - 101 599,585$ 902,668$ 901,909$ 1,617,450$ 1,663,950$ 1,663,950$ -$ -$ 0% GRAND TOTAL EXPENDITURES 599,585$ 902,668$ 901,909$ 1,617,450$ 1,663,950$ 1,663,950$ -$ -$ 0% Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits - $ - $ - $ - $ - $ -$ -$ -$ 0% Supplies & Services 599,585 902,668 901,909 1,617,450 1,663,950 1,663,950 - - 0% Capital Outlay - - - - - - - - 0% Total 599,585$ 902,668 $ 901,909 $ 1,617,450$ 1,663,950 $ 1,663,950 $ - $ - $ 0% Attachment 1 - Exhibit A
DRAFT
118
Planning and Environmental Review - Advance Planning 4300 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4300-50001 337,707$ 457,868$ 532,967$ 567,600$ 590,300$ 609,400$ 19,100$ - $ 3% Salaries & Wages - Temporary 101-40-4300-50002 12,494 17,027 - 20,600 20,600 21,400 800 - 4% Overtime 101-40-4300-50003 - - - - - - - - 0% Cash Out 101-40-4300-50004 19,755 - 6,455 - - - - - 0% Cash Out 101-40-4300-50005 - - - - - - - - 0% Medicare & Social Security 101-40-4300-50100 6,172 8,096 8,125 10,900 11,300 11,700 400 - 4% Retirement Contributions 101-40-4300-50101 43,949 55,268 64,770 72,400 77,400 79,900 2,500 - 3% Health Plan Allowance 101-40-4300-50102 37,569 51,020 63,662 72,500 74,900 77,300 2,400 - 3% Auto Allowance 101-40-4300-50103 - - - - - - - - 0% Phone Allowance 101-40-4300-50104 482 481 481 500 500 500 - - 0% Life Insurance 101-40-4300-50106 771 1,079 1,224 1,600 1,600 1,600 - - 0% Long Term Disability 101-40-4300-50107 876 1,251 1,408 2,600 2,700 1,800 (900) - -33% Deferred Compensation 101-40-4300-50108 - - 705 1,300 1,300 2,000 700 - 54% Relocation 101-40-4300-50109 - - - - - - - - 0% Unemployment insurance 101-40-4300-50111 - - - - - - - - 0% SALARIES & BENEFITS 459,775$ 592,089$ 679,796$ 750,000$ 780,600$ 805,600$ 25,000$ -$ 3 % Local Mileage 101-40-4300-51000 -$ -$ -$ 100$ 100 100$ - - 0% Conferences, Meetings And Travel 101-40-4300-51001 175 6,378 1,447 7,000 7,000 7,000 - - 0% Memberships & Dues 101-40-4300-51003 1,391 1,419 799 3,400 3,400 3,400 - - 0% Printing & Copying 101-40-4300-51010 - 325 268 14,732 5,000 5,000 - - 0% Postage 101-40-4300-51011 19 - - 700 700 700 - - 0% Advertising 101-40-4300-51012 7,056 7,284 4,343 1,500 1,500 1,500 - - 0% Office Supplies 101-40-4300-51030 31 - - 1,600 1,600 1,600 - - 0% Special Department Supplies 101-40-4300-51031 6,293 1,385 1,803 7,500 7,500 7,500 - - 0% Books & Subscriptions 101-40-4300-51035 569 644 501 1,000 1,000 1,000 - - 0% Leases/Rental-Equipment 101-40-4300-51042 - - - - - - - - 0% Professional Services 101-40-4300-51200 103,045 77,974 85,242 156,368 250,000 260,000 - 10,000 4% Professional Services - Temp Agenc y 101-40-4300-51202 - - - - - - - - 0% Professional Services - General Plan 101-40-4300-51205 1,235 28,973 41,650 19,762 10,000 10,000 - - 0% Professional Services - Zoning Code 101-40-4300-51207 4,991 400 76,423 80,020 - - - - 0% Professional Services - LCP 101-40-4300-51208 - - - - 75,000 75,000 - - 0% Professional Services - Old Town Visioning Process 101-40-4300-51209 - - - - - - - - 0% Contract Services 101-40-4300-51300 - - - - - - - - 0% Permits & Fees 101-40-4300-54003 450 250 530 500 500 500 - - 0% SUPPLIES & SERVICES 125,255$ 125,032$ 213,006$ 294,182$ 363,300$ 373,300$ -$ 10,000$ 3% Computer Hardware & Peripherals 101-40-4300-57020 39,996$ 41,966$ -$ -$ - -$ - - 0% Furniture & Fixtures 101-40-4300-57040 - - - 2,500 700 700 - - 0% CAPITAL OUTLAY 39,996$ 41,966$ -$ 2,500$ 700$ 700$ -$ -$ 0 % TOTAL EXPENDITURES - 101 625,026$ 759,087$ 892,803$ 1,046,682$ 1,144,600$ 1,179,600$ 25,000$ 10,000$ 3% ENVIRONMENTAL PROGRAMS - 226
Maintenance-Open Space 226-40-4300-51077 -$ -$ -$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ -$ -$ 0 % TOTAL EXPENDITURES - 226 -$ - $ - $ - $ - $ - $ - $ - $ 0% HOUSING & COMM DEVELOPMENT - 319
Professional Services 319-40-4300-51200 110,164$ 57,233$ -$ -$ - - - - 0% SUPPLIES & SERVICES 110,164$ 57,233$ -$ -$ -$ -$ -$ -$ 0 % TOTAL EXPENDITURES - 319 110,164$ 57,233$ -$ -$ -$ -$ -$ -$ 0% Planning Grants Program (PGP) - 324
Professional Services 324-40-4300-51200 -$ -$ -$ -$ - -$ - - 0% Administrative Charges 324-40-4300-54010 - - - - - - - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ -$ -$ 0 % TOTAL EXPENDITURES - 324 -$ - $ - $ - $ - $ - $ - $ - $ 0% PLOVER ENDOWMENT - 701
Professional Services 701-40-4300-51200 -$ -$ -$ -$ - -$ - - 0% Other Charges 701-40-4300-54014 - - 14,930 7,000 7,000 7,000 - - 0% SUPPLIES & SERVICES -$ -$ 14,930$ 7,000$ 7,000$ 7,000$ -$ -$ 0 % TOTAL EXPENDITURES - 701 -$ - $ 14,930$ 7,000 $ 7,000 $ 7,000 $ - $ - $ 0% GRAND TOTAL EXPENDITURES 735,189$ 816,320$ 907,733$ 1,053,682$ 1,151,600$ 1,186,600$ 25,000$ 10,000$ 3% Attachment 1 - Exhibit A
DRAFT
119
Planning and Environmental Review - Advance Planning 4300 LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 101-40-4300-51200 150,000$ 250,000 $ 260,000 $ - $ 10,000$ 4% Oil/Gas/Electrical Facility Staff Support 40,000 40,000 40,000 - - 0% Beach Hazards Removal 10,000 10,000 20,000 - 10,000 100% GIS Services 50,000 50,000 50,000 - - 0% Environmental Monitoring Services 10,000 10,000 10,000 - - 0% Housing Research and Ordinance Services 40,000 40,000 40,000 - - 0% Visual Resources Objective Standards - 100,000 100,000 - - 0% Professional Services - General Plan 101-40-4300-51205 10,000$ 10,000 $ 10,000 $ - $ - $ 0% General Plan Updates 10,000 10,000 10,000 - - 0% Professional Services - Zoning Code 101-40-4300-51207 -$ - $ - $ - $ - $ 0% Reg Updates - - - - 0% Professional Services - Old Town Visioning Process 101-40-4300-51209 -$ - $ - $ - $ - $ 0% Reg Updates - - - - 0% Professional Services 319-40-4300-51200 -$ - $ - $ - $ - $ 0% Old Town Visioning Support - - - - 0% Maintenance-Open Space 226-40-4300-51077 -$ - $ - $ - $ - $ 0% Butterfly Inventory and Monitoring Fund (9801) - - - - 0% Wetland Enhancing Project - Elwood Lot 69 Fund (9802) - - - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Planning Manager 1.00 1.00 1.00 1.00 1.00 1.00
Supervising Planner 0.00 1.00 1.00 1.00 1.00 1.00
Senior Planner 2.00 1.00 1.00 1.00 1.00 1.00
Associate Planner 0.00 0.00 0.00 0.00 0.00 0.00
Assistant/Associate Planner (Flex) 0.00 0.00 0.00 1.00 0.00 1.00 Assistant Planner 0.00 1.00 1.00 0.00 1.00 0.00
Total 3.00 4.00 4.00 4.00 4.00 4.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 459,775$ 592,089 $ 679,796 $ 750,000 $ 780,600 $ 805,600 $ 25,000 $ - $ 3% Supplies & Services 235,418 182,265 227,937 301,182 370,300 380,300 - 10,000 3% Capital Outlay 39,996 41,966 - 2,500 700 700 - - 0% Total 735,189$ 816,320 $ 907,733 $ 1,053,682 $ 1,151,600 $ 1,186,600 $ 25,000 $ 10,000 $ 3% Attachment 1 - Exhibit A
DRAFT
120
Planning and Environmental Review - Commissions 4400
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4400-50001 -$ 69,177$ 28,869$ -$ -$ -$ -$ -$ 0% Overtime 101-40-4400-50003 - 167 - - - - - - 0% Salaries & Wages - Cash Out 101-40-4400-50004 - 667 1,850 - - - - - 0% Medicare & Social Security 101-40-4400-50100 - 1,061 467 - - - - - 0% Retirement Contributions 101-40-4400-50101 - 5,313 2,414 - - - - - 0% Health Plan Allowance 101-40-4400-50102 - 14,492 5,597 - - - - - 0% Auto Allowance 101-40-4400-50103 - - - - - - - - 0% Phone Allowance 101-40-4400-50104 - - - - - - - - 0% Life Insurance 101-40-4400-50106 - 126 81 - - - - - 0% Long Term Disability 101-40-4400-50107 - 182 116 - - - - - 0% SALARIES & BENEFITS -$ 91,185$ 39,393$ - $ -$ -$ -$ -$ 0% Local Mileage 101-40-4400-51000 -$ -$ -$ -$ - -$ - - 0% Conferences, Meetings And Travel 101-40-4400-51001 5,285 211 - 10,300 10,300 10,300 - - 0% Training 101-40-4400-51004 - - - 600 600 600 - - 0% Printing & Copying 101-40-4400-51010 - - - - - - - - 0% Advertising 101-40-4400-51012 5,220 4,716 5,761 6,000 6,200 6,200 - - 0% Special Department Supplies 101-40-4400-51031 254 99 - 1,000 1,000 1,000 - - 0% Professional Services 101-40-4400-51200 - 432 760 6,200 6,400 6,400 - - 0% Professional Services - Temp Agency 101-40-4400-51202 - - - - - - - - 0% Stipends for Meetings 101-40-4400-54005 9,700 21,750 12,225 15,000 15,000 26,850 11,850 - 79% Other Charges 101-40-4400-54014 - - - - - - - - 0% SUPPLIES & SERVICES 20,460$ 27,208$ 18,746$ 39,100 $ 39,500$ 51,350$ 11,850$ -$ 30% TOTAL EXPENDITURES - 101 20,460$ 118,393 $ 58,139 $ 39,100 $ 39,500$ 51,350$ 11,850$ -$ 30% GRAND TOTAL EXPENDITURES 20,460$ 118,393 $ 58,139 $ 39,100 $ 39,500$ 51,350$ 11,850$ -$ 30% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Planning Commission Clerk 1.00 1.00 0.00 0.00 0.00 0.00 Total 1.00 1.00 0.00 0.00 0.00 0.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits - $ 91,185$ 39,393$ - $ -$ -$ -$ -$ 0% Supplies & Services 20,460 27,208 18,746 39,100 39,500 51,350 11,850 - 30% Capital Outlay - - - - - - - - 0% Total 20,460$ 118,393 $ 58,139$ 39,100$ 39,500$ 51,350$ 11,850$ -$ 30% Attachment 1 - Exhibit A
DRAFT
121
Planning and Environmental Review - Planning Sustainability 4500 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4500-50001 207,926$ 238,730 $ 280,680 $ 292,400 $ 304,100 $ 315,300 $ 11,200 $ - $ 4% Salaries & Wages - Temporary 101-40-4500-50002 - - - - - - - - 0% Cash Out 101-40-4500-50004 - - - - - - - - 0% Cash Out 101-40-4500-50005 - - - - - - - - 0% Medicare & Social Security 101-40-4500-50100 3,299 3,719 4,320 4,800 5,000 5,100 100 - 2% Retirement Contributions 101-40-4500-50101 20,820 18,335 22,539 23,700 25,000 34,700 9,700 - 39% Health Plan Allowance 101-40-4500-50102 28,577 29,386 30,321 36,300 37,500 31,500 (6,000) - -16% Auto Allowance 101-40-4500-50103 - - - - - - - - 0% Phone Allowance 101-40-4500-50104 462 481 481 500 500 500 - - 0% Life Insurance 101-40-4500-50106 465 543 636 800 800 900 100 - 13% Long Term Disability 101-40-4500-50107 631 699 747 1,300 1,300 1,000 (300) - -23% Deferred Compensation 101-40-4500-50108 - - 353 700 700 700 - - 0% SALARIES & BENEFITS 262,180$ 291,891$ 340,076$ 360,500$ 374,900 $ 389,700$ 14,800$ -$ 4% Local Mileage 101-40-4500-51000 -$ -$ -$ -$ - -$ - - 0% Conferences, Meetings And Travel 101-40-4500-51001 3,698 2,239 4,556 6,500 6,700 6,700 - - 0% Memberships & Dues 101-40-4500-51003 2,725 7,529 7,895 12,000 13,000 13,000 - - 0% Printing & Copying 101-40-4500-51010 1,443 - 1,160 1,500 1,500 1,500 - - 0% Postage 101-40-4500-51011 - - - - - - - - 0% Advertising 101-40-4500-51012 696 1,627 6,504 3,000 3,000 3,000 - - 0% Special Department Supplies 101-40-4500-51031 4,363 13,342 3,008 8,000 8,000 8,000 - - 0% Minor Equipment (under 5k) 101-40-4500-51032 - - - - - - - - 0% Utilities - Electric 101-40-4500-51052 - - 7,997 - - - - - 0% Books & Subscriptions 101-40-4500-51035 - - - 500 500 500 - - 0% Maintenance-Other Equipment 101-40-4500-51070 - - 4,800 5,000 5,000 5,000 - - 0% Professional Services 101-40-4500-51200 40,906 18,228 21,000 40,000 43,500 43,500 - - 0% Permits & Fees 101-40-4500-54003 150 - 150 500 500 500 - - 0% Support to Other Agencies - Other 101-40-4500-54013 2,884 - - - - - - - 0% Other Charges 101-40-4500-54014 5,596 - - - - - - - 0% Machinery & Equipment 101-40-4500-57010 - - 22,777 - - - - - 0% SUPPLIES & SERVICES 62,462$ 42,965$ 79,847$ 77,000 $ 81,700 $ 81,700$ -$ -$ 0% TOTAL EXPENDITURES - 101 324,642$ 334,856$ 419,923$ 437,500$ 456,600 $ 471,400$ 14,800$ -$ 3% LOCAL GRANTS - 237
Machinery & Equipment 237-40-4500-57010 -$ -$ 22,555$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ 22,555$ - $ - $ -$ -$ -$ 0% TOTAL EXPENDITURES - 237 -$ - $ 22,555$ - $ - $ -$ -$ -$ 0% GRAND TOTAL EXPENDITURES 324,642$ 334,856$ 442,478$ 437,500$ 456,600 $ 471,400$ 14,800$ -$ 3% LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 101-40-4500-51200 40,000$ 43,500 $ 43,500 $ - $ - $ 0% CivicSpark Fellow Support 40,000 43,500 43,500 - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Sustainability Manager 1.00 1.00 1.00 1.00 1.00 1.00
Management Analyst 0.00 1.00 1.00 1.00 1.00 1.00
Management Assistant 1.00 0.00 0.00 0.00 0.00 0.00
Total 2.00 2.00 2.00 2.00 2.00 2.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 262,180$ 291,891 $ 340,076 $ 360,500 $ 374,900 $ 389,700 $ 14,800 $ - $ 4% Supplies & Services 62,462 42,965 102,402 77,000 81,700 81,700 - - 0% Capital Outlay - - - - - - - - 0% Total 324,642$ 334,856 $ 442,478 $ 437,500 $ 456,600 $ 471,400 $ 14,800 $ - $ 3% Attachment 1 - Exhibit A
DRAFT
122
Planning and Environmental Review - Housing 4600
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4600-50001 126,244$ 137,508$ 146,298$ 151,300$ 157,300$ 156,900$ (400)$ - $ 0% Salaries & Wages - Temporary 101-40-4600-50002 - - - - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-40-4600-50005 - - - - - - - - 0% Medicare & Social Security 101-40-4600-50100 1,734 2,048 2,265 2,500 2,600 2,500 (100) - -4% Retirement Contributions 101-40-4600-50101 18,695 24,695 29,236 33,300 36,000 27,600 (8,400) - -23% Health Plan Allowance 101-40-4600-50102 16,693 14,429 12,430 18,200 18,800 12,500 (6,300) - -34% Auto Allowance 101-40-4600-50103 - - - - - - - - 0% Phone Allowance 101-40-4600-50104 - - - - - - - - 0% Bilingual Allowance 101-40-4600-50105 455 1,693 1,694 1,700 1,700 1,700 - - 0% Life Insurance 101-40-4600-50106 293 316 336 400 400 400 - - 0% Long Term Disability 101-40-4600-50107 404 404 404 700 700 500 (200) - -29% Deferred Compensation 101-40-4600-50108 - - 353 700 700 700 - - 0% SALARIES & BENEFITS 164,518$ 181,093 $ 193,016 $ 208,800 $ 218,200 $ 202,800 $ (15,400) $ - $ -7% Local Mileage 101-40-4600-51000 -$ -$ -$ -$ - -$ - - 0% Conferences, Meetings And Travel 101-40-4600-51001 1,093 2,386 1,939 5,250 5,500 5,500 - - 0% Memberships & Dues 101-40-4600-51003 109 1,448 963 1,000 1,100 1,100 - - 0% Printing & Copying 101-40-4600-51010 - - - 1,000 1,000 1,000 - - 0% Postage 101-40-4600-51011 - - - 2,500 2,500 2,500 - - 0% Advertising 101-40-4600-51012 - 1,273 - 3,500 3,500 3,500 - - 0% Special Department Supplies 101-40-4600-51031 - - 35 300 350 350 - - 0% Minor Equipment (under 5k) 101-40-4600-51032 - - - - - - - - 0% Books & Subscriptions 101-40-4600-51035 107 157 - 300 350 350 - - 0% Professional Services 101-40-4600-51200 21,000 21,000 - - - - - - 0% Contract Services 101-40-4600-51300 - - 21,000 21,000 21,000 21,000 - - 0% Permits & Fees 101-40-4600-54003 - 100 - 300 300 300 - - 0% SUPPLIES & SERVICES 22,309$ 26,364$ 23,937$ 35,150$ 35,600$ 35,600$ -$ -$ 0% TOTAL EXPENDITURES - 101 186,827$ 207,458 $ 216,952 $ 243,950 $ 253,800 $ 238,400 $ (15,400) $ - $ -6% Transfers Out To Housing In-Lieu Fund 101-40-4600-59004 -$ 200,000$ 250,000$ -$ - -$ - - 0% TRANSFER OUT -$ 200,000$ 250,000 $ - $ - $ - $ - $ - $ 0% TOTAL EXPENDITURES & TRANSFERS - 101 186,827$ 407,458 $ 466,952 $ 243,950 $ 253,800 $ 238,400 $ (15,400) $ - $ -6% HOUSING-IN-LIEU - 225
Support to Other Agencies - Other 225-40-4600-54013 25,000$ 25,000 $ 25,000 $ 1,025,000$ 25,000 $ 25,000 - - $ 0% SUPPLIES & SERVICES 25,000$ 25,000$ 25,000$ 1,025,000$ 25,000 $ 25,000$ -$ -$ 0% TOTAL EXPENDITURES - 225 25,000$ 25,000$ 25,000$ 1,025,000$ 25,000 $ 25,000$ -$ -$ 0% GRAND TOTAL EXPENDITURES LESS TRANSFERS 211,827$ 232,458 $ 241,952 $ 1,268,950 $ 278,800 $ 263,400 $ (15,400) $ - $ -6% GRAND TOTAL EXPENDITURES 211,827$ 432,458 $ 491,952 $ 1,268,950 $ 278,800 $ 263,400 $ (15,400) $ - $ -6% Attachment 1 - Exhibit A
DRAFT
123
Planning and Environmental Review - Housing 4600
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Professional Services 101-40-4600-51200 - $ - $ -$ - $ - $ Comprehensive Affordable Housing Finance Plan - - - - - Contract Services 101-40-4600-51300 21,000$ 21,000$ 21,000$ - $ - $ Housing Auth of the County of SB Monitoring 21,000 21,000 21,000 - - Support to Other Agencies - Other 225-40-4600-54013 1,025,000$ 25,000 $ 25,000 $ - $ - $ Housing Trust Fund of Santa Barbara County 25,000 25,000 25,000 - - Housing Authority of the County of Santa Barbara 500,000 - - - - Housing Authority of the County of Santa Barbara 500,000 - - - - Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Senior Housing Analyst 1.00 1.00 1.00 1.00 1.00 1.00
Total 1.00 1.00 1.00 1.00 1.00 1.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 164,518$ 181,093 $ 193,016 $ 208,800 $ 218,200 $ 202,800 $ (15,400) $ - $ -7% Supplies & Services 47,309 51,364 48,937 1,060,150 60,600 60,600 - - 0% Capital Outlay - - - - - - - - 0% Total 211,827$ 232,458 $ 241,952 $ 1,268,950$ 278,800 $ 263,400 $ (15,400) $ - $ -6% Transfer Out - 200,000 250,000 - - - - - 0% Total with Transfers 211,827$ 432,458 $ 491,952 $ 1,268,950$ 278,800 $ 263,400 $ (15,400) $ - $ -6% Attachment 1 - Exhibit A
DRAFT
124
Planning and Environmental Review - Administration 4700 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4700-50001 317,374$ 336,027 $ 378,874 $ 391,700 $ 407,400 $ 406,300 $ (1,100) $ - $ 0% Salaries & Wages - Temporary 101-40-4700-50002 - - - - - - - - 0% Cash Out 101-40-4700-50004 - 515 24,896 - - - - - 0% Cash Out 101-40-4700-50005 - - - - - - - - 0% Medicare & Social Security 101-40-4700-50100 4,848 5,064 6,001 6,400 6,600 6,600 - - 0% Retirement Contributions 101-40-4700-50101 40,267 49,369 61,464 69,100 74,400 62,900 (11,500) - -15% Health Plan Allowance 101-40-4700-50102 31,289 33,929 35,781 36,300 37,500 38,100 600 - 2% Auto Allowance 101-40-4700-50103 4,849 4,838 4,841 4,900 4,900 4,900 - - 0% Phone Allowance 101-40-4700-50104 723 721 722 800 800 800 - - 0% Life Insurance 101-40-4700-50106 738 772 799 1,000 1,000 1,000 - - 0% Long Term Disability 101-40-4700-50107 709 728 782 1,700 1,800 1,000 (800) - -44% Deferred Compensation 101-40-4700-50108 - - 705 1,300 1,300 1,300 - - 0% SALARIES & BENEFITS 400,796$ 431,962$ 514,864$ 513,200$ 535,700$ 522,900$ (12,800)$ -$ -2% Local Mileage 101-40-4700-51000 -$ - $ - $ 150$ 150 150 $ - - 0% Conferences, Meetings And Travel 101-40-4700-51001 568 3,387 1,954 6,800 7,800 7,800 - - 0% Memberships & Dues 101-40-4700-51003 693 792 361 1,400 1,400 1,400 - - 0% Printing & Copying 101-40-4700-51010 - - - 600 600 600 - - 0% Postage 101-40-4700-51011 - - - - - - - - 0% Advertising 101-40-4700-51012 - - - - - - - - 0% Special Department Supplies 101-40-4700-51031 9 150 - 300 300 300 - - 0% Minor Equipment (under 5k) 101-40-4700-51032 - - - - - - - - 0% Books & Subscriptions 101-40-4700-51035 107 101 - 300 300 300 - - 0% Professional Services 101-40-4700-51200 - - - - - - - - 0% Professional Services - Temp Agency 101-40-4700-51202 - - - - - - - - 0% Permits & Fees 101-40-4700-54003 - - - - 50 50 - - 0% SUPPLIES & SERVICES 1,377 $ 4,430 $ 2,315 $ 9,550 $ 10,600 $ 10,600$ -$ -$ 0% Furniture & Fixtures 101-40-4700-57040 -$ - $ - $ 1,500$ 1,500 1,500 $ - - 0% CAPITAL OUTLAY -$ - $ - $ 1,500 $ 1,500 $ 1,500 $ -$ -$ 0% TOTAL EXPENDITURES - 101 402,174$ 436,392$ 517,179$ 524,250$ 547,800$ 533,500$ (12,800)$ -$ -3% GRAND TOTAL EXPENDITURES 402,174$ 436,392$ 517,179$ 524,250$ 547,800$ 535,000$ (12,800)$ -$ -2% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Planning and Environmental Review Director 1.00 1.00 1.00 1.00 1.00 1.00 Management Assistant 1.00 1.00 1.00 1.00 1.00 1.00
Office Specialist 0.00 0.00 0.00 0.00 0.00 0.00
Total 2.00 2.00 2.00 2.00 2.00 2.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 400,796$ 431,962 $ 514,864 $ 513,200 $ 535,700 $ 522,900 $ (12,800) $ - $ -2% Supplies & Services 1,377 4,430 2,315 9,550 10,600 10,600 - - 0% Capital Outlay - - - 1,500 1,500 1,500 - - 0% Total 402,174$ 436,392 $ 517,179 $ 524,250 $ 547,800 $ 535,000 $ (12,800) $ - $ -2% Attachment 1 - Exhibit A
DRAFT
125
Public Works - Administration 5100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5100-50001 569,380 $ 629,651 $ 814,362 $ 896,500 $ 921,200 $ 976,100 $ 54,900 $ - $ 6% Salaries & Wages - Temporary 101-50-5100-50002 24,115 1,073 1,601 21,600 21,600 19,400 (2,200) - -10% Overtime 101-50-5100-50003 7,767 3,909 1,644 - - - - - 0% Salaries & Wages - Cash Out 101-50-5100-50004 11,344 38,162 2,589 - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-50-5100-50005 2,799 2,799 - 10,900 10,900 10,900 - - 0% Medicare & Social Security 101-50-5100-50100 10,395 9,963 12,363 16,400 16,700 17,400 700 - 4% Retirement Contributions 101-50-5100-50101 75,037 103,755 108,232 130,800 139,300 135,900 (3,400) - -2% Health Plan Allowance 101-50-5100-50102 49,728 59,378 83,470 93,200 93,600 92,900 (700) - -1% Auto Allowance 101-50-5100-50103 4,849 3,623 3,362 4,900 4,900 4,900 - - 0% Phone Allowance 101-50-5100-50104 824 1,039 1,132 1,700 1,700 1,700 - - 0% Bilingual Allowance 101-50-5100-50105 1,622 1,693 1,694 1,900 1,700 2,600 900 - 53% Life Insurance 101-50-5100-50106 1,316 1,442 1,775 2,400 2,400 2,500 100 - 4% Long Term Disability 101-50-5100-50107 1,369 1,470 1,917 4,000 4,100 2,700 (1,400) - -34% Deferred Compensation 101-50-5100-50108 - - 1,410 2,700 2,600 3,000 400 - 15% Relocation 101-50-5100-50109 - - - - - - - - 0% SALARIES & BENEFITS 760,545$ 857,957 $ 1,035,552$ 1,187,000 $ 1,220,700 $ 1,270,000 $ 49,300 $ - $ 4% Local Mileage 101-50-5100-51000 -$ 216$ -$ 500$ 500 500$ - - 0% Conferences, Meetings And Travel 101-50-5100-51001 3,917 3,918 7,625 14,500 14,500 14,500 - - 0% Memberships & Dues 101-50-5100-51003 245 375 1,043 1,200 1,200 1,200 - - 0% Training 101-50-5100-51004 365 60 - 3,500 3,500 3,500 - - 0% Printing & Copying 101-50-5100-51010 - - 320 351 1,000 1,000 - - 0% Postage 101-50-5100-51011 - - 168 700 700 700 - - 0% Special Department Supplies 101-50-5100-51031 1,727 2,599 2,744 6,163 4,500 4,500 - - 0% Minor Equipment (under 5k) 101-50-5100-51032 - - - 1,649 1,000 1,000 - - 0% Uniforms & Safety Equipment 101-50-5100-51033 - 1,128 1,965 2,000 2,000 2,000 - - 0% Books & Subscriptions 101-50-5100-51035 90 213 283 1,000 1,000 1,000 - - 0% Utilities - Telephone/Internet/TV 101-50-5100-51050 - - - - - - - - 0% Utilities - Electric 101-50-5100-51052 - - - - - - - - 0% Professional Services 101-50-5100-51200 - - - - - - - - 0% Professional Services - Temp Agency 101-50-5100-51202 103,787 105,594 5,380 - - - - - 0% Stipends for Meetings 101-50-5100-54005 500 275 - - - - - - 0% Support to Other Agencies - Other 101-50-5100-54013 - - - - - - - - 0% SUPPLIES & SERVICES 110,630$ 114,379$ 19,529$ 31,563$ 29,900$ 29,900$ -$ -$ 0% Computer Hardware & Peripherals 101-50-5100-57020 -$ -$ -$ -$ - -$ - - 0% CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 101 871,175$ 972,336 $ 1,055,080$ 1,218,563 $ 1,250,600 $ 1,299,900 $ 49,300 $ - $ 4% GRAND TOTAL EXPENDITURES 871,175$ 972,336 $ 1,055,080$ 1,218,563 $ 1,250,600 $ 1,299,900 $ 49,300 $ - $ 4% Attachment 1 - Exhibit A
DRAFT
126
Public Works - Administration 5100
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Public Works Director 1.00 1.00 1.00 1.00 1.00 1.00
Assistant Public Works Director 1.00 1.00 1.00 1.00 1.00 1.00 Public Works Business and Administration Manager 0.00 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 1.00 0.00 0.00 0.00 0.00 0.00 Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00
Management Assistant 1.00 1.00 1.00 1.00 1.00 1.00
Total 5.00 5.00 5.00 5.00 5.00 5.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 760,545$ 857,957 $ 1,035,552$ 1,187,000 $ 1,220,700 $ 1,270,000 $ 49,300 $ - $ 4% Supplies & Services 110,630 114,379 19,529 31,563 29,900 29,900 - - 0% Capital Outlay - - - - - - - - 0% Total 871,175$ 972,336 $ 1,055,080$ 1,218,563 $ 1,250,600 $ 1,299,900 $ 49,300 $ - $ 4% Attachment 1 - Exhibit A
DRAFT
127
Public Works - Transportation and Development Engineering 5200 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5200-50001 277,372$ 353,074 $ 587,144 $ 723,400 $ 752,400 $ 795,000 $ 42,600 $ - $ 6% Salaries & Wages - Temporary 101-50-5200-50002 - - - - - - - - 0% Overtime 101-50-5200-50003 451 71 20,583 - - - - - 0% Salaries & Wages - Cash Out 101-50-5200-50004 1,858 12,996 - - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-50-5200-50005 1,400 1,400 4,484 5,300 5,300 - (5,300) - 0% Medicare & Social Security 101-50-5200-50100 4,441 5,504 9,162 12,300 12,700 13,200 500 - 4% Retirement Contributions 101-50-5200-50101 34,919 37,486 47,509 58,700 61,800 101,100 39,300 - 64% Health Plan Allowance 101-50-5200-50102 42,210 53,217 89,495 108,800 112,400 108,500 (3,900) - -3% Auto Allowance 101-50-5200-50103 - - - - - - - - 0% Phone Allowance 101-50-5200-50104 533 425 716 1,500 1,500 1,500 - - 0% Bilingual Allowance 101-50-5200-50105 2 198 1,694 1,700 1,700 1,700 - - 0% Life Insurance 101-50-5200-50106 782 717 1,302 2,100 2,200 2,200 - - 0% Long Term Disability 101-50-5200-50107 1,051 974 1,689 3,300 3,400 2,800 (600) - -18% Deferred Compensation 101-50-5200-50108 - - 855 2,000 2,000 2,000 - - 0% Unemployment insurance 101-50-5200-50111 - - - - - - - - 0% SALARIES & BENEFITS 365,017$ 466,061$ 764,633$ 919,100$ 955,400$ 1,028,000$ 72,600$ -$ 8% Local Mileage 101-50-5200-51000 -$ -$ -$ 1,300$ 1,300 1,300$ - - 0% Conferences, Meetings And Travel 101-50-5200-51001 388 1,065 6,023 10,700 10,700 10,700 - - 0% Memberships & Dues 101-50-5200-51003 180 475 627 1,900 1,900 1,900 - - 0% Training 101-50-5200-51004 50 725 271 15,100 15,100 15,100 - - 0% Printing & Copying 101-50-5200-51010 22 - 213 5,500 5,500 5,500 - - 0% Postage 101-50-5200-51011 - - - 1,100 1,100 1,100 - - 0% Advertising 101-50-5200-51012 2,278 787 552 1,000 1,000 1,000 - - 0% Special Department Supplies 101-50-5200-51031 218 1,446 2,302 3,425 2,000 2,000 - - 0% Minor Equipment (under 5k) 101-50-5200-51032 - - - - - - - - 0% Uniforms & Safety Equipment 101-50-5200-51033 176 799 1,835 2,800 2,800 2,800 - - 0% Books & Subscriptions 101-50-5200-51035 90 113 - 1,300 1,300 1,300 - - 0% Maintenance-Vehicles 101-50-5200-51060 - - - - - - - - 0% Maintenance-Traffic Signals 101-50-5200-51076 - - 177,348 150,000 150,000 230,000 80,000 - 53% Maintenance-Fuel - Vehicles & Other 101-50-5200-51080 - - - - - - - - 0% Professional Services 101-50-5200-51200 445,983 342,806 835,425 752,940 425,000 625,000 200,000 - 47% Contract Services 101-50-5200-51300 139,016 6,482 26,034 229,407 215,000 215,000 - - 0% Contract Services - Encroachment Permits 101-50-5200-51312 - - - 187,700 - 187,700 187,700 - 100% Emergency Response 101-50-5200-54004 639,855 1,413,195 1,783,960 1,040,684 - - - - 0% Administrative Charges 101-50-5200-54010 - 6,010 - - - - - - 0% SUPPLIES & SERVICES 1,228,256$ 1,773,904$ 2,834,590$ 2,404,856$ 832,700$ 1,300,400$ 467,700$ -$ 56% Computer Hardware & Peripherals 101-50-5200-57020 -$ -$ -$ -$ - -$ - - 0% CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 101 1,593,273$ 2,239,965 $ 3,599,223 $ 3,323,956 $ 1,788,100 $ 2,328,400 $ 540,300 $ - $ 30% MEASURE A - 205
%
Chg
Maintenance-Traffic Signals 205-50-5200-51076 -$ -$ 21,649$ 100,000$ - 70,000$ 70,000 - 100% SUPPLIES & SERVICES -$ -$ 21,649$ 100,000$ -$ 70,000$ 70,000$ -$ 100% TOTAL EXPENDITURES - 205 -$ - $ 21,649$ 100,000 $ - $ 70,000$ 70,000 $ - $ 100% Transportation Facilities DIF - 220
%
Chg
Professional Services 220-50-5200-51200 -$ -$ -$ 69,125$ - 90,000$ 90,000 - 100% SUPPLIES & SERVICES -$ -$ -$ 69,125$ -$ 90,000$ 90,000$ -$ 100% TOTAL EXPENDITURES - 220 -$ - $ - $ 69,125$ - $ 90,000$ 90,000 $ - $ 100% Parks & Recreation Facilities DIF - 221
%
Chg
Professional Services 221-50-5200-51200 -$ -$ -$ 69,125$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ 69,125$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 221 -$ - $ - $ 69,125$ - $ - $ - $ - $ 0% PUBLIC ADMINISTRATION DEVELOPMENT FEES - 222
%
Chg
Professional Services 222-50-5200-51200 -$ -$ 5,700$ 63,407$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ 5,700$ 63,407$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 222 -$ - $ 5,700$ 63,407 $ - $ - $ - $ - $ 0% Attachment 1 - Exhibit A
DRAFT
128
Public Works - Transportation and Development Engineering 5200 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Library Facilities Development Fees - 223
%
Chg
Professional Services 223-50-5200-51200 -$ -$ 54,000$ 15,125$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ 54,000$ 15,125$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 223 -$ - $ 54,000$ 15,125 $ - $ - $ - $ - $ 0% Fire DIF - 229
%
Chg
Professional Services 229-50-5200-51200 -$ -$ 54,000$ 15,125$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ 54,000$ 15,125$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 229 -$ - $ 54,000$ 15,125 $ - $ - $ - $ - $ 0% Storm Drain DIF - 234
%
Chg
Professional Services 234-50-5200-51200 -$ -$ 38,819$ 30,306$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ 38,819$ 30,306$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 234 -$ - $ 38,819$ 30,306 $ - $ - $ - $ - $ 0% Bicycle & Pedestrian DIF - 235
%
Chg
Professional Services 235-50-5200-51200 -$ -$ -$ 69,125$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ 69,125$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 235 -$ - $ - $ 69,125$ - $ - $ - $ - $ 0% Non-Residential Affordable Housing DIF- 238
%
Chg
Professional Services 238-50-5200-51200 -$ -$ -$ 69,125$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ 69,125$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 238 -$ - $ - $ 69,125$ - $ - $ - $ - $ 0% GRAND TOTAL EXPENDITURES 1,593,273$ 2,239,965 $ 3,773,390 $ 3,824,420 $ 1,788,100 $ 2,488,400 $ 700,300 $ - $ 39% Attachment 1 - Exhibit A
DRAFT
129
Public Works - Transportation and Development Engineering 5200 LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 101-50-5200-51200 425,000$ 425,000 $ 625,000 $ 200,000 $ - $ 47% Development Engineering Support (MNS) - - 500,000 500,000.00 - 100% Traffic Engineer Support (Stantec) 400,000 400,000 - (400,000.00) - 0% ADA Transition Plan (DAC) 10,000 10,000 50,000 40,000.00 - 400% Film Permit Review 15,000 15,000 15,000 - - 0% Kimley Horn - - 45,000 45,000.00 - 100% Traffic Counts and Traffic Assistance (DKS) - - 15,000 15,000.00 - 100% Traffic Engineer Support (MNS) - - - - - 0% Contract Services 101-50-5200-51300 215,000$ 215,000 $ 215,000 $ - $ - $ 0% Right of Way - - - - - 0% Survey Services - - - - - 0% Floodplain Mgmt Services - - - - - 0% Methane Monitoring 15,000 15,000 15,000 - - 0% ADA Curb Improvement for City 200,000 200,000 200,000 - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Principal Civil Engineer / Engineering Manager 1.00 1.00 1.00 1.00 1.00 1.00 Project Manager 0.00 0.00 1.00 1.00 1.00 1.00
Senior Engineer 0.00 0.00 1.00 1.00 1.00 1.00
Assistant Engineer 1.00 1.00 1.00 0.00 1.00 0.00
Public Works Inspector 1.00 1.00 1.00 1.00 1.00 1.00
Senior Engineering Technician 1.00 1.00 1.00 1.00 1.00 1.00 Total 4.00 4.00 6.00 5.00 6.00 5.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 365,017$ 466,061$ 764,633$ 919,100$ 955,400$ 1,028,000$ 72,600$ - $ 8% Supplies & Services 1,228,256 1,773,904 3,008,757 2,905,320 832,700 1,460,400 627,700 - 75% Capital Outlay - - - - - - - - 0% Total 1,593,273$ 2,239,965$ 3,773,390$ 3,824,420$ 1,788,100$ 2,488,400$ 700,300$ - $ 39% Attachment 1 - Exhibit A
DRAFT
130
Public Works - Facilities Maintenance 5300
GENERAL FUND - 101 (For Historical Purposes)
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
GL Account
Salaries & Wages - Regular & Part Time 101-50-5300-50001 -$ -$ -$ -$ -$ Salaries & Wages - Temporary 101-50-5300-50002 - - - - - Overtime 101-50-5300-50003 - - - - - Medicare & Social Security 101-50-5300-50100 - - - - - Retirement Contributions 101-50-5300-50101 - - - - - Health Plan Allowance 101-50-5300-50102 - - - - - Auto Allowance 101-50-5300-50103 - - - - - Phone Allowance 101-50-5300-50104 - - - - - Bilingual Allowance 101-50-5300-50105 - - - - - Life Insurance 101-50-5300-50106 - - - - - Long Term Disability 101-50-5300-50107 - - - - - Deferred Compensation 101-50-5300-50108 - - - - - SALARIES & BENEFITS -$ - $ - $ - $ -$ Printing & Copying 101-50-5300-51010 -$ -$ -$ -$ -$ Advertising 101-50-5300-51012 - - - - - Special Department Supplies 101-50-5300-51031 545 - - - - Books & Subscriptions 101-50-5300-51035 - - - - - Leases/Rental-Equipment 101-50-5300-51042 - - - - - Maintenance-Facilities 101-50-5300-51064 - - - - - Maintenance-Other Equipment 101-50-5300-51070 - - - - - Professional Services 101-50-5300-51200 - - - - - Contract Services 101-50-5300-51300 - - - - - Contract Services - Stormwater 101-50-5300-51304 - - - - - Permits & Fees 101-50-5300-54003 - - - - - SUPPLIES & SERVICES 545$ -$ -$ - $ -$ Furniture & Fixtures 101-50-5300-57040 - - - - - CAPITAL OUTLAY -$ - $ - $ - $ -$ TOTAL EXPENDITURES - 101 545$ - $ - $ - $ -$ GRAND TOTAL EXPENDITURES 545$ - $ - $ - $ -$ Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits - $ - $ - $ - $ -$ Supplies & Services 545 - - - - Capital Outlay - - - - - Total 545$ - $ - $ - $ -$ Attachment 1 - Exhibit A
DRAFT
131
Public Works - Parks and Open Space Maintenance 5400
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5400-50001 399,777 $ 559,876 $ 547,753 $ 809,400 $ 841,800 $ 872,900 $ 31,100 $ - $ 4% Salaries & Wages - Temporary 101-50-5400-50002 - - - - - 17,100 17,100 - 100% Overtime 101-50-5400-50003 1,336 2,022 2,628 35,000 35,000 18,400 (16,600) - -47% Salaries & Wages - Cash Out 101-50-5400-50004 785 6,199 3,769 - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-50-5400-50005 - - - - - - - - 0% Salaries & Wages - Stand By 101-50-5400-50006 31 - 8,262 - - - - - 0% Medicare & Social Security 101-50-5400-50100 6,496 9,127 8,866 16,900 17,400 16,700 (700) - -4% Retirement Contributions 101-50-5400-50101 54,766 61,796 65,630 90,300 96,100 110,000 13,900 - 14% Health Plan Allowance 101-50-5400-50102 78,900 110,692 100,771 163,100 168,500 155,600 (12,900) - -8% Phone Allowance 101-50-5400-50104 1,169 481 481 500 500 500 700 - 0% Bilingual Allowance 101-50-5400-50105 4,046 3,188 1,694 1,700 1,700 1,700 - - 0% Life Insurance 101-50-5400-50106 880 1,329 1,138 2,3 00 2,400 2,500 100 - 4% Long Term Disability 101-50-5400-50107 1,109 1,726 1,458 4,000 4,000 3,200 (800) - -20% Deferred Compensation 101-50-5400-50108 - - 908 2,000 2,000 2,000 - - 0% Unemployment insurance 101-50-5400-50111 - 2,851 5,212 - - - - - 0% SALARIES & BENEFITS 549,296$ 759,286 $ 748,568$ 1,125,200$ 1,169,400$ 1,200,600 $ 31,900$ -$ 3% Conferences, Meetings And Travel 101-50-5400-51001 795$ 1,506$ 602$ 10,000$ 10,000 10,000$ - - 0% Memberships & Dues 101-50-5400-51003 225 1,453 888 1,300 1,300 1,300 - - 0% Training 101-50-5400-51004 400 3,505 5,691 4,500 4,500 10,000 5,500 - 122% Printing & Copying 101-50-5400-51010 161 800 931 3,578 2,000 2,000 - - 0% Postage 101-50-5400-51011 29 - - - - - - - 0% Advertising 101-50-5400-51012 108 - 540 288 - - - - 0% Special Department Supplies 101-50-5400-51031 1,335 4,863 6,951 5,000 5,000 5,000 - - 0% Minor Equipment (under 5k) 101-50-5400-51032 6,025 8,554 5,268 7,500 7,500 7,500 - - 0% Uniforms & Safety Equipment 101-50-5400-51033 4,757 7,808 8,861 10,800 10,800 15,000 4,200 - 39% Leases/Rental-Equipment 101-50-5400-51042 22,482 17,866 7,577 20,000 20,000 20,000 - - 0% Utilities - Telephone/Internet/TV 101-50-5400-51050 - - - - - - - - 0% Utilities - Gas 101-50-5400-51051 - - - - - - - - 0% Utilities - Electric 101-50-5400-51052 1,556 1,557 5,942 11,000 11,000 15,000 4,000 - 36% Utilities - Water & Sewer 101-50-5400-51053 177,553 219,742 378,731 383,634 400,000 445,000 45,000 - 11% Maintenance-Vehicles 101-50-5400-51060 163 - 745 - - - - - 0% Maintenance- Parks/OS Supplies & Materials 101-50-5400-51065 68,115 30,037 43,915 150,000 150,000 150,000 - - 0% Maintenance-Trees 101-50-5400-51067 6,009 5,908 10,676 - - - - - 0% Maintenance-Software License & Subscriptions 101-50-5400-51068 - - - - - - - - 0% Maintenance-Other Equipment 101-50-5400-51070 - 128 1,237 - - 2,000 2,000 - 100% Maintenance-Parking Lots 101-50-5400-51072 - - - - - - - - 0% Maintenance-Open Space 101-50-5400-51077 20,911 12,778 31,787 - - - - - 0% Maintenance-Fuel - Vehicles & Other 101-50-5400-51080 - - - - - - - - 0% Professional Services 101-50-5400-51200 48,335 61 ,998 124,774 156,562 125,000 125,000 - - 0% Professional Services - Temp Agency 101-50-5400-51202 - - - - - - - - 0% Contract Services 101-50-5400-51300 664,086 841,368 1,063,212 1,736,400 1,790,200 1,867,491 77,291 - 4% Permits & Fees 101-50-5400-54003 7,761 8,873 365 45,000 10,000 10,000 - - 0% Stipends for Meetings 101-50-5400-54005 - - - 1,000 1,000 1,000 - - 0% Other Charges 101-50-5400-54014 40 - - - - - - - 0% SUPPLIES & SERVICES 1,030,845$ 1,228,744 $ 1,698,694 $ 2,546,562$ 2,548,300$ 2,686,291 $ 137,991$ -$ 5% Machinery & Equipment 101-50-5400-57010 -$ -$ -$ -$ - 80,000$ - 80,000 100% CAPITAL OUTLAY -$ -$ -$ -$ -$ 80,000$ -$ 80,000$ 100% TOTAL EXPENDITURES - 101 1,580,142$ 1,988,030 $ 2,447,262 $ 3,671,762 $ 3,717,700 $ 3,966,891 $ 169,891 $ 80,000 $ 7% ENVIRONMENTAL PROGRAMS - 226
Maintenance-Open Space 226-50-5400-51077 -$ -$ -$ 9,400$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ 9,400$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 226 -$ - $ - $ 9,400$ -$ -$ -$ -$ 0% CAL FIRE GRANT - 310
Professional Services 310-50-5400-51200 -$ 229,139$ 719,517$ 760,217$ - - - - 0% Administrative Charges 310-50-5400-54010 - - - - - - - - 0% SUPPLIES & SERVICES -$ 229,139$ 719,517$ 760,217$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 310 -$ 229,139$ 719,517 $ 760,217 $ - $ - $ - $ - $ 0% UNITED STATE DEPT OF AGRICULTURE - 425
Maintenance- Parks/OS Supplies & Materials 425-50-5400-51065 -$ -$ -$ 39,980$ - - - - 0% Maintenance-Software License & Subscriptions 425-50-5400-51068 - - - 25,834 - - - - 0% Professional Services 425-50-5400-51200 - - - 904,044 - - - - 0% Administrative Charges 425-50-5400-54010 - - 1,794 28,348 - - - - 0% SUPPLIES & SERVICES -$ -$ 1,794$ 998,206$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 425 -$ - $ 1,794$ 998,206$ - $ - $ - $ - $ 0% GRAND TOTAL EXPENDITURES 1,580,142$ 2,217,169 $ 3,168,573 $ 5,439,585 $ 3,717,700 $ 3,966,891 $ 169,891 $ 80,000 $ 7% Attachment 1 - Exhibit A
DRAFT
132
Public Works - Parks and Open Space Maintenance 5400
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Maintenance- Parks/OS Supplies & Materi101-50-5400-51065 150,000$ 150,000 $ 150,000 $ - $ - $ 0% Supplies & Materials 150,000 150,000 150,000 - - 0% Professional Services 101-50-5400-51200 125,000$ 125,000 $ 125,000 $ - $ - $ 0% Arborist Services 75,000 75,000 75,000 - - 0% Biological Surveys 50,000 50,000 50,000 - - 0% Technical Services - - - - - 0% Contract Services 101-50-5400-51300 1,757,900$ 1,790,200 $ 1,867,491 $ 77,291 $ - $ 4% Bee Hive Relocation 1,000 1,000 10,000 9,000.00 - 900% Electrician 2,500 2,500 2,500 - - 0% Ellwood Mesa Tree Maint 200,000 200,000 200,000 - - Equipment Mechanic and Mower Sharpening 10,000 10,000 10,000 - - 0% Park Gates Daily Opening and Closing 23,000 23,000 - (23,000.00) - 0% Park Restroom and Picnic Area Daily Cleaning 370,800 382,000 402,000 20,000.00 - 5% Pest Control (5400) 10,000 10,000 10,000 - - 0% Plumber 10,000 10,000 10,000 - - 0% Annual Water Backflow Testing 5,000 5,000 5,000 - - 0% Lake Los Carneros Dam State Fee - - - - - 0% Mosquito Control 20,000 20,000 20,000 - - 0% Park & Open Space Landscape Maintenance 705,600 726,700 797,991 71,291.00 - 10% Splash Pad Maintenance at Jonny D. Wallis Park 100,000 100,000 100,000 - - 0% Trash, Abandoned Property, and HazMat Removal 50,000 50 ,000 50,000 - - 0% Tree Trimming and Removal 250,000 250,000 250,000 - - 0% MBHMP Implementation and Maintenance - - - - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Parks and Open Spaces Manager 1.00 1.00 1.00 1.00 1.00 1.00 Public Works Supervisor 1.00 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00
Lead Maintenance Worker 0.00 0.00 1.00 1.00 1.00 1.00
Maintenance Worker II 2.00 2.00 2.00 2.00 2.00 2.00
Maintenance Worker I 2.00 2.00 2.00 2.00 2.00 2.00
Total 8.00 8.00 9.00 9.00 9.00 9.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 549,296$ 759,286 $ 748,568 $ 1,125,200$ 1,169,400 $ 1,200,600 $ 31,900 $ - $ 3% Supplies & Services 1,030,845 1,457,882 2,420,004 4,314,385 2,548,300 2,686,291 137,991 - 5% Capital Outlay - - - - - 80,000 - 80,000 0% Total 1,580,142$ 2,217,169 $ 3,168,573 $ 5,439,585 $ 3,717,700 $ 3,966,891 $ 169,891 $ 80,000 $ 7% Attachment 1 - Exhibit A
DRAFT
133
Public Works - Capital Improvement Program 5500
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5500-50001 525,904$ 776,962 $ 680,792 $ 984,300 $ 1,023,700$ 1,028,800 $ 5,100 $ - $ 0% Overtime 101-50-5500-50003 1,964 6,306 1,551 - - - - - 0% Salaries & Wages - Cash Out 101-50-5500-50004 13,478 - 5,864 - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-50-5500-50005 1,400 21,021 4,484 - - - - - 0% Medicare & Social Security 101-50-5500-50100 8,052 11,830 10,348 16,200 16,800 18,300 1,500 - 9% Retirement Contributions 101-50-5500-50101 83,520 79,811 80,164 116,800 124,500 118,300 (6,200) - -5% Health Plan Allowance 101-50-5500-50102 60,155 94,017 81,774 122,400 126,400 123,600 (2,800) - -2% Auto Allowance 101-50-5500-50103 - - - - - - - - 0% Phone Allowance 101-50-5500-50104 533 573 1,183 2,800 2,800 2,800 - - 0% Bilingual Allowance 101-50-5500-50105 1,695 1,693 1,694 3,000 3,000 1,700 (1,300) - -43% Life Insurance 101-50-5500-50106 1,129 1,746 1,520 2,600 2,800 2,600 (200) - -7% Long Term Disability 101-50-5500-50107 1,312 2,059 1,827 4,600 4,700 3,200 (1,500) - -32% Deferred Compensation 101-50-5500-50108 - - 353 700 700 2,000 1,300 - 186% SALARIES & BENEFITS 699,141$ 996,019 $ 871,554 $ 1,253,400$ 1,305,400 $ 1,301,300 $ (4,100) $ - $ 0% Local Mileage 101-50-5500-51000 -$ -$ -$ 1,000$ 1,000 1,000$ - - 0% Conferences, Meetings And Travel 101-50-5500-51001 - 699 2,068 16,300 16,300 16,300 - - 0% Memberships & Dues 101-50-5500-51003 - - 404 3,100 3,100 3,100 - - 0% Training 101-50-5500-51004 150 483 12,245 36,800 36,800 36,800 - - 0% Printing & Copying 101-50-5500-51010 - - - 2,500 2,500 2,500 - - 0% Postage 101-50-5500-51011 - - - 500 500 500 - - 0% Advertising 101-50-5500-51012 - 500 655 1,500 1,500 1,500 - - 0% Special Department Supplies 101-50-5500-51031 91 2,169 7,735 11,425 10,000 10,000 - - 0% Uniforms & Safety Equipment 101-50-5500-51033 200 320 1,500 6,000 6,000 6,000 - - 0% Books & Subscriptions 101-50-5500-51035 90 113 - 4,400 4,400 4,400 - - 0% Maintenance-Vehicles 101-50-5500-51060 - - - - - - - - 0% Maintenance-Fuel - Vehicles & Other 101-50-5500-51080 - - - - - - - - 0% Professional Services 101-50-5500-51200 169,793 145,092 91,477 224,229 240,000 240,000 - - 0% Contract Services 101-50-5500-51300 - - - 23,332 - - - - 0% SUPPLIES & SERVICES 170,323$ 149,375$ 116,084$ 331,086$ 322,100$ 322,100$ -$ -$ 0% Vehicles 101-50-5500-57000 -$ -$ -$ -$ - -$ - - 0% Computer Hardware & Peripherals 101-50-5500-57020 - - - - - - - - 0% CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 101 869,464$ 1,145,393$ 987,638 $ 1,584,486$ 1,627,500 $ 1,623,400 $ (4,100) $ - $ 0% TRANSPORTATION FACILITIES DIF - 220
Postage 220-50-5500-51011 -$ -$ -$ -$ - -$ - - 0% Advertising 220-50-5500-51012 - - - - - - - - 0% Professional Services 220-50-5500-51200 4,878 16,343 21,000 70,200 - - - - 0% Administrative Charges 220-50-5500-54010 565 - - - - - - - 0% SUPPLIES & SERVICES 5,443$ 16,343$ 21,000$ 70,200$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 220 5,443$ 16,343 $ 21,000 $ 70,200 $ - $ - $ - $ - $ 0% OTS-PUBLIC SAFETY FUND - 409
Special Department Supplies 409-50-5500-51031 -$ -$ -$ -$ - -$ - - 0% Contract Services 409-50-5500-51300 - 29,343 50,201 57,742 - - - - 0% Administrative Charges 409-50-5500-54010 (565) (389) 4,695 6,687 - - - - 0% Machinery & Equipment 409-50-5500-57010 - - 13,397 - - - - - 0% SUPPLIES & SERVICES (565)$ 28,954$ 68,292$ 64,429$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 409 (565)$ 28,954$ 68,292 $ 64,429 $ - $ - $ - $ - $ 0% GRAND TOTAL EXPENDITURES 874,341$ 1,190,690$ 1,076,930 $ 1,719,115 $ 1,627,500 $ 1,623,400 $ (4,100) $ - $ 0% Attachment 1 - Exhibit A
DRAFT
134
Public Works - Capital Improvement Program 5500
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 101-50-5500-51200 240,000$ 240,000 $ 240,000 $ - $ - $ 0% Project Management Support 110,000 110,000 110,000 - - 0% Grant Preparation Support 50,000 50,000 50,000 - - 0% GIS Mapping Support 50,000 50,000 50,000 - - 0% Engineering Support (for CIP) 15,000 15,000 15,000 - - 0% Environmental Support 15,000 15,000 15,000 - - 0% Contract Services 101-50-5500-51300 - $ -$ - $ -$ -$ 0% Land Use Planning Services for CIP - - - - - 0% Professional Services 220-50-5500-51200 - $ -$ - $ -$ -$ 0% Com3 - - - - - 0% Contract Services 409-50-5500-51300 - $ -$ - $ -$ -$ 0% SR2S services - - - - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Principal Civil Engineer / Engineering Manager 2.00 2.00 2.00 2.00 2.00 2.00 Project Manager 0.00 0.00 1.75 2.75 1.75 2.75
Senior Project Engineer 1.00 1.00 1.00 0.00 1.00 0.00
Senior Engineer 1.00 1.00 0.00 0.00 0.00 0.00
Associate Engineer 0.00 0.00 1.00 0.00 1.00 0.00
Assistant/Associate Engineer (Flex) 0.00 0.00 0.00 1.00 0.00 1.00 Assistant Engineer 1.75 1.75 0.00 0.00 0.00 0.00
Senior Office Specialist 1.00 1.00 1.00 1.00 1.00 1.00
Total 6.75 6.75 6.75 6.75 6.75 6.75
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 699,141$ 996,019 $ 871,554$ 1,253,400$ 1,305,400$ 1,301,300$ (4,100)$ -$ 0% Supplies & Services 175,200 194,671 205,376 465,715 322,100 322,100 - - 0% Capital Outlay - - - - - - - - 0% Total 874,341$ 1,190,690$ 1,076,930$ 1,719,115$ 1,627,500$ 1,623,400$ (4,100)$ -$ 0% Attachment 1 - Exhibit A
DRAFT
135
Public Works - Street Lighting 5600
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5600-50001 25,470 $ 30,946 $ 16,706 $ 34,300 $ 35,700 $ 39,300 $ 3,600 $ - $ 10% Overtime 101-50-5600-50003 134 113 - - - - - - 0% Salaries & Wages - Cash Out 101-50-5600-50004 - - - - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-50-5600-50005 - - - - - - - - 0% Medicare & Social Security 101-50-5600-50100 402 477 257 600 600 700 100 - 17% Retirement Contributions 101-50-5600-50101 1,962 2,369 1,366 2,800 3,000 4,400 1,400 - 47% Health Plan Allowance 101-50-5600-50102 4,173 4,241 2,415 4,600 4,700 4,800 100 - 2% Phone Allowance 101-50-5600-50104 - - 24 200 200 200 - - 0% Bilingual Allowance 101-50-5600-50105 - - - - - - - - 0% Life Insurance 101-50-5600-50106 61 66 33 100 100 100 - - 0% Long Term Disability 101-50-5600-50107 27 90 48 200 200 200 - - 0% Deferred Compensation 101-50-5600-50108 - - - - - - - - 0% Unemployment Insurance 101-50-5600-50111 - - - - - - - - 0% SALARIES & BENEFITS 32,229$ 38,301 $ 20,850 $ 42,800 $ 44,500 $ 49,700 $ 5,200 $ - $ 12% Utilities - Electric 101-50-5600-51052 - 646 - - - - - - 0% SUPPLIES & SERVICES -$ 646$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 101 32,229$ 38,948 $ 20,850 $ 42,800 $ 44,500 $ 49,700 $ 5,200 $ - $ 12% STREET LIGHTING - 502 GL Account
Advertising 502-50-5600-51012 -$ 540$ 560$ 500$ 500 500$ - - 0% Utilities - Electric 502-50-5600-51052 219,480 238,787 224,843 200,000 200,000 225,000 25,000 - 13% Maintenance-Trees 502-50-5600-51067 - - - 50,000 50,000 50,000 - - 0% Maintenance-Lighting 502-50-5600-51079 10,137 20,516 65,960 210,000 250,000 250,000 - - 0% Professional Services 502-50-5600-51200 - 8,784 17,568 90,000 50,000 90,000 40,000 - 80% Administrative Charges 502-50-5600-54010 - - - - - - - - 0% SUPPLIES & SERVICES 229,617$ 268,627 $ 308,931 $ 550,500 $ 550,500 $ 615,500 $ 65,000 $ - $ 12% TOTAL EXPENDITURES - 502 229,617$ 268,627 $ 308,931 $ 550,500 $ 550,500 $ 615,500 $ 65,000 $ - $ 12% GRAND TOTAL EXPENDITURES 261,846$ 307,575 $ 329,781 $ 593,300 $ 595,000 $ 665,200 $ 70,200 $ - $ 12% LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 502-50-5600-51200 50,000$ 50,000 $ 90,000 $ 40,000 $ - $ 80% Maint Coordination & Dispatch 50,000 50,000 50,000 - - 0% Vendor for Street Light Standards - - 40,000 40,000 - 100% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Project Manager 0.00 0.00 0.25 0.25 0.25 0.25
Assistant Engineer 0.25 0.25 0.00 0.00 0.00 0.00
Total 0.25 0.25 0.25 0.25 0.25 0.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 32,229$ 38,301 $ 20,850 $ 42,800 $ 44,500 $ 49,700 $ 5,200 $ - $ 12% Supplies & Services 229,617 269,274 308,931 550,500 550,500 615,500 65,000 - 12% Capital Outlay - - - - - - - - 0% Total 261,846$ 307,575 $ 329,781 $ 593,300 $ 595,000 $ 665,200 $ 70,200 $ - $ 12% Attachment 1 - Exhibit A
DRAFT
136
Public Works - Traffic Operations Maintenance 5700
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
GENERAL FUND - 101 (For Historical Purposes)
GL Account
Salaries & Wages - Regular & Part Time 101-50-5700-50001 46,663 $ 92,932 $ - $ - $ - $ Overtime 101-50-5700-50003 9,185 15,504 - - - Salaries & Wages - Cash Out 101-50-5700-50004 - - - - - Salaries & Wages - One Time Miscellaneous 101-50-5700-50005 - - - - - Medicare & Social Security 101-50-5700-50100 854 1,675 - - - Retirement Contributions 101-50-5700-50101 13,213 7,154 - - - Health Plan Allowance 101-50-5700-50102 7,326 16,964 - - - Phone Allowance 101-50-5700-50104 - - - - - Bilingual Allowance 101-50-5700-50105 - - - - - Life Insurance 101-50-5700-50106 - 195 - - - Long Term Disability 101-50-5700-50107 - 281 - - - Deferred Compensation 101-50-5700-50108 - - - - - Unemployment Insurance 101-50-5700-50111 - - - - - SALARIES & BENEFITS 77,241 $ 134,706 $ -$ -$ -$ Local Mileage 101-50-5700-51000 -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-50-5700-51001 - - - - - Memberships & Dues 101-50-5700-51003 - - - - - Training 101-50-5700-51004 - - - - - Printing & Copying 101-50-5700-51010 - - - - - Postage 101-50-5700-51011 - - - - - Special Department Supplies 101-50-5700-51031 27 43 - - - Minor Equipment (under 5k) 101-50-5700-51032 - - - - - Uniforms & Safety Equipment 101-50-5700-51033 - - - - - Books & Subscriptions 101-50-5700-51035 - - - - - Maintenance-Traffic Signals 101-50-5700-51076 33,019 150,464 - - - Professional Services 101-50-5700-51200 - 391,519 - - - Contract Services - Special Studies 101-50-5700-51311 - - - - - SUPPLIES & SERVICES 33,047 $ 542,027 $ -$ -$ -$ Machinery & Equipment 101-50-5700-57010 -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ - $ - $ - $ - $ TOTAL EXPENDITURES - 101 110,287 $ 676,733 $ -$ -$ -$ MEASURE A - 205 (For Historical Purposes)
Maintenance-Traffic Signals 205-50-5700-51076 -$ 128,306$ -$ -$ -$ SUPPLIES & SERVICES -$ 128,306 $ -$ -$ -$ TOTAL EXPENDITURES - 205 -$ 128,306 $ -$ -$ -$ GRAND TOTAL EXPENDITURES 110,287 $ 805,039 $ -$ -$ -$ Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Principal Civil Engineer / Engineering Manager 1.00 1.00 0.00 0.00 0.00 Associate Traffic Engineer 1.00 1.00 0.00 0.00 0.00
Total 2.00 2.00 0.00 0.00 0.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Salaries & Benefits 77,241$ 134,706 $ - $ -$ -$ Supplies & Services 33,047 670,333 - - - Capital Outlay - - - - - Total 110,287$ 805,039 $ - $ -$ -$ Attachment 1 - Exhibit A
DRAFT
137
Public Works - Street Maintenance 5800
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5800-50001 504,366 $ 535,316 $ 551,884 $ 721,400 $ 750,300 $ 767,800 $ 17,500 $ - $ 2% Salaries & Wages - Temporary 101-50-5800-50002 - - - - - 17,100 17,100 - 100% Overtime 101-50-5800-50003 8,617 10,509 4,607 35,000 35,000 18,400 (16,600) - -47% Salaries & Wages - Cash Out 101-50-5800-50004 1,650 5,107 8,793 - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-50-5800-50005 - - - - - - - - 0% Salaries & Wages - Stand By 101-50-5800-50006 120 31 12,534 - - - - - 0% Medicare & Social Security 101-50-5800-50100 7,434 7,960 8,407 15,400 15,900 16,100 200 - 1% Retirement Contributions 101-50-5800-50101 62,746 74,557 84,505 99,800 106,800 104,900 (1,900) - -2% Health Plan Allowance 101-50-5800-50102 80,859 86,564 95,888 145,000 149,800 147,400 (2,400) - -2% Auto Allowance 101-50-5800-50103 - - - - - - - - 0% Phone Allowance 101-50-5800-50104 1,026 481 481 500 500 500 - - 0% Bilingual Allowance 101-50-5800-50105 2,705 3,385 3,3 88 5,100 5,100 5,100 - - 0% Life Insurance 101-50-5800-50106 1,215 1,203 1,325 2,100 2,100 2,100 - - 0% Long Term Disability 101-50-5800-50107 1,574 1,539 1,723 3,400 3,500 2,900 (600) - -17% Deferred Compensation 101-50-5800-50108 - - 353 700 700 700 - - 0% Unemployment insurance 101-50-5800-50111 - - 1,785 - - - - - 0% SALARIES & BENEFITS 672,312$ 726,652$ 775,671$ 1,028,400$ 1,069,700$ 1,083,000$ 13,300$ -$ 1% Conferences, Meetings And Travel 101-50-5800-51001 250$ 44$ 35$ 10,000$ 10,000 10,000$ - - 0% Memberships & Dues 101-50-5800-51003 200 200 207 3,500 3,500 3,500 - - 0% Training 101-50-5800-51004 50 998 1,481 10,000 10,000 10,000 - - 0% Printing & Copying 101-50-5800-51010 - - 838 1,000 1,000 1,500 500 - 50% Postage 101-50-5800-51011 - - - 500 500 500 - - 0% Advertising 101-50-5800-51012 - 216 144 2,000 2,000 2,000 - - 0% Special Department Supplies 101-50-5800-51031 44,329 82,220 33,798 44,438 44,200 100,000 55,800 - 126% Minor Equipment (under 5k) 101-50-5800-51032 10,278 2,111 6,713 15,000 15,000 15,000 - - 0% Uniforms & Safety Equipment 101-50-5800-51033 4,820 5,642 7,060 13,000 13,000 15,000 2,000 - 15% Books & Subscriptions 101-50-5800-51035 - - - 800 800 800 - - 0% Leases/Rental-Equipment 101-50-5800-51042 3,323 1,036 1,896 15,000 15,000 15,000 - - 0% Leases/Rental-Vehicles 101-50-5800-51043 - - - - - - - - 0% Utilities - Telephone/Internet/TV 101-50-5800-51050 - - - - - - - - 0% Utilities - Water & Sewer 101-50-5800-51053 - - - 16,000 - 130,000 - 130,000 100% Maintenance-Vehicles 101-50-5800-51060 111 - 19 - - - - - 0% Maintenance-Streets 101-50-5800-51062 91,646 69,010 68,067 100,000 100,000 100,000 - - 0% Maintenance-Cleanup 101-50-5800-51063 12,371 6,752 325 20,000 20,000 20,000 - - 0% Maintenance-Facilities 101-50-5800-51064 - - 586 - - - - - 0% Maintenance-Median Islands 101-50-5800-51066 272 - 24 20,000 20,000 20,000 - - 0% Maintenance-Trees 101-50-5800-51067 - - - 180,800 180,800 180,800 - - 0% Maintenance-Other Equipment 101-50-5800-51070 973 128 2,500 3,000 3,000 5,000 2,000 - 67% Maintenance-Concrete 101-50-5800-51071 60,701 145,953 327,647 336,710 250,000 250,000 - - 0% Maintenance-Pavement Rehab 101-50-5800-51073 3,216,053 656,353 928,081 9,740, 701 4,100,000 4,100,000 - - 0% Maintenance-Street Striping 101-50-5800-51074 - - - 25,000 25,000 125,000 100,000 - 400% Maintenance-Traffic Signals 101-50-5800-51076 69,760 - - - - - - - 0% Maintenance-Fuel - Vehicles & Other 101-50-5800-51080 - - - - - - - - 0% Professional Services 101-50-5800-51200 - 1,092 2,093 122,093 50,000 50,000 - - 0% Professional Services - Temp Agency 101-50-5800-51202 - - - - - - - - 0% Contract Services 101-50-5800-51300 9,390 66,754 97,201 105,000 105,000 105,000 - - 0% Contract Services - Covington 101-50-5800-51307 - - - - - - - - 0% Emergency Response 101-50-5800-54004 - - - - - - - - 0% Stipends for Meetings 101-50-5800-54005 - - - 1,000 1,000 1,000 - - 0% Support to Other Agencies - Other 101-50-5800-54013 - - - - - - - - 0% SUPPLIES & SERVICES 3,524,529$ 1,038,508$ 1,478,714$ 10,785,541$ 4,969,800$ 5,260,100$ 160,300$ 130,000$ 6% Vehicles 101-50-5800-57000 -$ -$ -$ -$ - -$ - - 0% Machinery & Equipment 101-50-5800-57010 13,217 - - 132,000 - - - - 0% CAPITAL OUTLAY 13,217$ -$ -$ 132,000$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 101 4,210,058$ 1,765,159 $ 2,254,385 $ 11,945,941$ 6,039,500 $ 6,343,100 $ 173,600 $ 130,000 $ 5% GAS TAX - 201
Salaries & Wages - Regular & Part Time 201-50-5800-50001 -$ -$ -$ -$ - -$ - - 0% Overtime 201-50-5800-50003 - - - - - - - - 0% Medicare & Social Security 201-50-5800-50100 - - - - - - - - 0% Retirement Contributions 201-50-5800-50101 - - - - - - - - 0% Health Plan Allowance 201-50-5800-50102 - - - - - - - - 0% Auto Allowance 201-50-5800-50103 - - - - - - - - 0% Phone Allowance 201-50-5800-50104 - - - - - - - - 0% Bilingual Allowance 201-50-5800-50105 - - - - - - - - 0% Life Insurance 201-50-5800-50106 - - - - - - - - 0% Long Term Disability 201-50-5800-50107 - - - - - - - - 0% SALARIES & BENEFITS -$ -$ -$ -$ -$ -$ -$ -$ 0% Special Department Supplies 201-50-5800-51031 - $ - $ - $ - $ - - $ - - 0% Minor Equipment (under 5k) 201-50-5800-51032 - - - - - - - - 0% Maintenance-Concrete 201-50-5800-51071 - - - - 40,000 40,000 - - 0% Maintenance-Pavement Rehab 201-50-5800-51073 1,487,532 78,313 2,109,265 1,069,669 1,000,000 1,000,000 - - 0% Professional Services 201-50-5800-51200 - - - - - - - - 0% SUPPLIES & SERVICES 1,487,532$ 78,313$ 2,109,265$ 1,069,669$ 1,040,000$ 1,040,000$ -$ -$ 0% Machinery & Equipment 201-50-5800-57010 -$ -$ -$ -$ - -$ - - 0% CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 201 1,487,532$ 78,313 $ 2,109,265$ 1,069,669 $ 1,040,000 $ 1,040,000 $ - $ - $ 0% Attachment 1 - Exhibit A
DRAFT
138
Public Works - Street Maintenance 5800
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
RMRA - 203
Maintenance-Pavement Rehab 203-50-5800-51073 1,026,433$ 281,598$ 1,417,724$ 1,233,603$ 850,000 850,000$ - - 0% SUPPLIES & SERVICES 1,026,433$ 281,598$ 1,417,724$ 1,233,603$ 850,000$ 850,000$ -$ -$ 0% TOTAL EXPENDITURES - 203 1,026,433$ 281,598 $ 1,417,724$ 1,233,603 $ 850,000 $ 850,000 $ - $ - $ 0% MEASURE A - 205
Support to Other Agencies - Other 205-50-5800-54013 - $ - $ - $ - $ - - $ - - 0% Maintenance-Streets 205-50-5800-51062 53,762 2,018 - - - 75,000 75,000 - 100% Maintenance-Median Islands 205-50-5800-51066 81,185 74,940 90,568 100,000 100,000 100,000 - - 0% Maintenance-Trees 205-50-5800-51067 429,226 307,066 299,999 119,200 119,200 119,000 (200) - 0% Maintenance-Concrete 205-50-5800-51071 - 77,288 51,339 91,374 - - - - 0% Maintenance-Pavement Rehab 205-50-5800-51073 433,439 189,994 1,199,869 385,549 300,000 300,000 - - 0% Maintenance-Street Striping 205-50-5800-51074 73,889 - 98,840 50,000 50,000 75,000 25,000 - 50% Maintenance-Traffic Signals 205-50-5800-51076 89,441 - - - - - - - 0% Maintenance-Street Striping - School Area 205-50-5800-51081 24,739 24,999 16,127 25,000 25,000 24,500 (500) - -2% Contract Services - Para-Transit 205-50-5800-51308 27,083 25,000 27,500 27,500 27,500 27,500 - - 0% SUPPLIES & SERVICES 1,212,765$ 701,304$ 1,784,241$ 798,623$ 621,700$ 721,000$ 99,300$ -$ 16% Computer Hardware & Peripherals 205-50-5800-57020 -$ -$ -$ -$ - -$ - - 0% Construction 205-50-5800-57071 - - - - - - - - 0% CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 205 1,212,765$ 701,304 $ 1,784,241$ 798,623 $ 621,700 $ 721,000 $ 99,300 $ - $ 16% Recycling Grant - 304
Maintenance-Streets 304-50-5800-51062 -$ -$ -$ 250,000$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ 250,000$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 304 -$ - $ - $ 250,000$ - $ - $ - $ - $ 0% LSTP - STATE GRANT - 306
Maintenance-Streets 306-50-5800-51062 33,207$ 21,029$ 339,209$ 407,659$ - -$ - - 0% SUPPLIES & SERVICES 33,207$ 21,029$ 339,209$ 407,659$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 306 33,207$ 21,029 $ 339,209$ 407,659 $ - $ - $ - $ - $ 0% Community Development Block Grant - 402
Maintenance-Concrete 402-50-5800-51071 -$ 140,516$ -$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ 140,516$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 402 -$ 140,516$ - $ - $ - $ - $ - $ - $ 0% GRAND TOTAL EXPENDITURES 7,969,996$ 2,987,920 $ 7,904,824 $ 15,705,494$ 8,551,200 $ 8,954,100 $ 272,900 $ 130,000 $ 5% Attachment 1 - Exhibit A
DRAFT
139
Public Works - Street Maintenance 5800
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Maintenance-Streets 101-50-5800-51062 100,000$ 100,000 $ 100,000 $ - $ - $ 0% Construction (5800) 100,000 100,000 100,000 - - 0% Street Maintenance (5800) - - - - - 0% Maintenance-Concrete 101-50-5800-51071 250,000$ 250,000 $ 250,000 $ - $ - $ 0% Concrete Repair/Support ADA Transition Plan 250,000 250,000 250,000 - - 0% Professional Services 101-50-5800-51200 50,000$ 50,000 $ 50,000 $ - $ - $ 0% Special Tree Services 50,000 50,000 50,000 - - 0% Arborist Services (5800) - - - - - 0% Contract Services 101-50-5800-51300 105,000$ 105,000 $ 105,000 $ - $ - $ 0% Special district asphalt work 105,000 105,000 105,000 - - 0% Maintenance-Street Striping - School Area 205-50-5800-51081 25,000$ 25,000 $ 24,500 $ (500) $ - $ -2% Street Striping - School Area 25,000 25,000 24,500 (500) - -2% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted Revised
Public Works Manager 1.00 1.00 1.00 0.00 0.00 0.00
Street Maintenance Manager 0.00 0.00 0.00 1.00 1.00 1.00 Public Works Supervisor 1.00 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00
Lead Maintenance Worker 0.00 0.00 1.00 1.00 1.00 1.00
Maintenance Worker II 3.00 3.00 3.00 3.00 3.00 3.00
Maintenance Worker I 1.00 1.00 1.00 1.00 1.00 1.00
Total 7.00 7.00 8.00 8.00 8.00 8.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 672,312$ 726,652 $ 775,671 $ 1,028,400$ 1,069,700 $ 1,083,000 $ 13,300 $ - $ 1% Supplies & Services 7,284,467 2,261,269 7,129,153 14,545,094 7,481,500 7,871,100 259,600 130,000 5% Capital Outlay 13,217 - - 132,000 - - - - 0% Total 7,969,996$ 2,987,920 $ 7,904,824 $ 15,705,494 $ 8,551,200 $ 8,954,100 $ 272,900 $ 130,000 $ 5% Attachment 1 - Exhibit A
DRAFT
140
Public Works - Solid Waste and Environmental Services 5900 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
Mid-Cycle
Amount
Change
Yr 2%
Change
SOLID WASTE - 211 GL Account
Salaries & Wages - Regular & Part Time 211-50-5900-50001 285,128$ 334,415$ 350,101$ 509,400$ 540,900$ 472,600$ (68,300)$ -$ -13% Salaries & Wages - Temporary 211-50-5900-50002 - 7,460 - 20,600 20,600 - (20,600) - 0% Overtime 211-50-5900-50003 1,633 6,842 - - - - - - 0% Salaries & Wages - One Time Miscellaneous 211-50-5900-50005 - - - - - - - - 0% Medicare & Social Security 211-50-5900-50100 4,490 5,766 5,214 10,100 10,600 8,000 (2,600) - -25% Retirement Contributions 211-50-5900-50101 24,749 25,814 28,510 41,400 44,500 52,100 7,600 - 17% Health Plan Allowance 211-50-5900-50102 40,114 50,893 53,675 69,900 74,900 69,900 (5,000) - -7% Auto Allowance 211-50-5900-50103 - - - - - - - - 0% Phone Allowance 211-50-5900-50104 482 481 723 1,000 1,000 1,000 - - 0% Bilingual Allowance 211-50-5900-50105 - 1,693 1,694 1,500 1,700 900 (800) - -47% Life Insurance 211-50-5900-50106 661 767 845 1,400 1,500 1,300 (200) - -13% Long Term Disability 211-50-5900-50107 891 1,007 1,051 2,300 2,400 1,600 (800) - -33% Deferred Compensation 211-50-5900-50108 - - 1,008 1,900 2,000 1,000 (1,000) - -50% SALARIES & BENEFITS 358,148$ 435,138 $ 442,820 $ 659,500 $ 700,100 $ 608,400 $ (91,700) $ - $ -13% Local Mileage 211-50-5900-51000 -$ 25$ - $ - $ - - $ - - 0% Conferences, Meetings And Travel 211-50-5900-51001 2,927 5,104 5,178 6,000 6,000 6,000 - - 0% Memberships & Dues 211-50-5900-51003 1,065 910 1,379 1,600 1,600 1,600 - - 0% Training 211-50-5900-51004 225 2,218 991 2,500 2,500 2,500 - - 0% Postage 211-50-5900-51011 4,669 14,212 - 15,000 15,000 15,000 - - 0% Advertising 211-50-5900-51012 5,640 7,074 3,558 9,000 9,000 9,000 - - 0% Special Department Supplies 211-50-5900-51031 6,525 15,394 4,384 16,000 16,000 16,000 - - 0% Uniforms & Safety Equipment 211-50-5900-51033 - - - - - - - - 0% Maintenance-Vehicles 211-50-5900-51060 - - - - - - - - 0% Maintenance-Cleanup 211-50-5900-51063 - 8,440 23,252 40,000 40,000 40,000 - - 0% Maintenance-Software License & Subscriptions 211-50-5900-51068 8,388 5,010 120 7,000 7,000 3,000 (4,000) - -57% Maintenance-Street Sweeping 211-50-5900-51075 92,744 97,889 154,143 213,000 219,000 300,000 81,000 - 37% Maintenance-Abandoned/Tipping Fees 211-50-5900-51078 6,098 6,244 2,080 13,400 13,400 13,400 - - 0% Maintenance-Fuel - Vehicles & Other 211-50-5900-51080 62 - - - - - - - 0% Professional Services 211-50-5900-51200 382,549 552,828 576,353 620,703 649,000 462,500 (186,500) - -29% Contract Services - Other 211-50-5900-51301 - - - - - - - - 0% Contract Services - Stormwater 211-50-5900-51304 3,232 9,765 14,783 25,000 25,000 25,000 - - 0% Contract Services - Recycling 211-50-5900-51309 622,343 297,309 270,814 297,000 297,000 315,000 18,000 - 6% Permits & Fees 211-50-5900-54003 17,666 35,332 18,196 19,900 19,900 19,900 - - 0% Administrative Charges 211-50-5900-54010 - - - 200 200 200 - - 0% Other Charges 211-50-5900-54014 - - - 2,600 2,600 2,600 - - 0% SUPPLIES & SERVICES 1,154,132$ 1,057,753$ 1,075,229$ 1,288,903$ 1,323,200$ 1,231,700$ (91,500)$ -$ -7% -
Vehicles 211-50-5900-57000 - $ - $ - $ - $ - -$ - - 0% Computer Hardware & Peripherals 211-50-5900-57020 - - - - - - - - 0% CAPITAL OUTLAY -$ - $ - $ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 211 1,512,280$ 1,492,891 $ 1,518,049 $ 1,948,403 $ 2,023,300 $ 1,840,100 $ (183,200) $ - $ -9% SOLID WASTE - RECYCLE GRANT - 304
Special Department Supplies 304-50-5900-51031 (223)$ 8,716$ -$ 15,633$ - -$ - - 0% Professional Services 304-50-5900-51200 15,832 21,287 3,413 50,749 - - - - 0% Administrative Charges 304-50-5900-54010 2,680 10,985 6,346 40,000 - - - - 0% SUPPLIES & SERVICES 18,289$ 40,987$ 9,758$ 106,382$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 304 18,289$ 40,987 $ 9,758 $ 106,382$ - $ - $ - $ - $ 0% MISC GRANT - 311
Professional Services 311-50-5900-51200 8,269$ 9,734$ -$ 21,998$ - -$ - - 0% Administrative Charges 311-50-5900-54010 7,456 7,096 516 4,932 - - - - 0% SUPPLIES & SERVICES 15,725$ 16,830$ 516$ 26,929$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 311 15,725$ 16,830 $ 516 $ 26,929$ - $ - $ - $ - $ 0% GRAND TOTAL EXPENDITURES 1,546,294$ 1,550,707 $ 1,528,324 $ 2,081,714 $ 2,023,300 $ 1,840,100 $ (183,200) $ - $ -9% Attachment 1 - Exhibit A
DRAFT
141
Public Works - Solid Waste and Environmental Services 5900 LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Maintenance-Street Sweeping 211-50-5900-51075 213,000$ 219,000 $ 300,000 $ 81,000 $ - $ 37% Street Sweeping 213,000 219,000 300,000 81,000 - 37% Professional Services 211-50-5900-51200 591,000$ 649,000 $ 462,500 $ (186,500) $ - $ -29% General Support 45,000 45,000 45,000 - - 0% MS4 Program Consultant 129,500 157,500 157,500 - - 0% CWMP Consultant-- Project Management 35,000 35,000 15,000 (20,000) - -57% Trash Amendment Consultant 35,000 65,000 65,000 - - 0% Watershed Technical Services Consultant 200,500 200,500 50,000 (150,500) - -75% GIS Services 10,000 10,000 10,000 - - 0% Creek Sampling 15,000 15,000 25,000 10,000 - 67% K-6 Education 20,000 20,000 20,000 - - 0% Integrated Regional Watershed Management Program 40,000 40,000 40,000 - - 0% Edible food recovery MOU 15,000 15,000 15,000 - - 0% CivicWell Fellow/Intern 1,000 1,000 - (1,000) - 0% Plan review and inspections - - - - - 0% Public Outreach Support - - 20,000 20,000 - 100% Misc. 45,000 45,000 - (45,000) - 0% Contract Services - Stormwater 211-50-5900-51304 25,000$ 25,000$ 25,000$ -$ -$ 0% Storm Drain Maintenance services 15,000 15,000 15,000 - - 0% Vacuum Truck 10,000 10,000 10,000 - - 0% Contract Services - Recycling 211-50-5900-51309 297,000$ 297,000$ 315,000$ 18,000$ -$ 6% Recycling 297,000 297,000 315,000 18,000 - 6% Permits & Fees 211-50-5900-54003 19,900$ 19,900$ 19,900$ -$ -$ 0% NPDES Permit 14,500 14,500 14,500 - - 0% SWRCB Annual Storm Wtr Permit Fees (CIP Projects) 5,400 5,400 5,400 - - 0% Professional Services 304-50-5900-51200 -$ - $ - $ - $ - $ 0% Grant - - - - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
RevisedEnvironmental Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 Environmental Services Specialist 1.00 1.00 1.00 1.00 1.00 1.00 Project Manager 0.00 0.00 1.00 1.00 1.00 1.00
Management Analyst 0.00 0.50 0.00 0.00 0.00 0.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00
Total 3.00 3.50 4.00 4.00 4.00 4.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
Mid-Cycle
Amount
Change
Yr 2%
Change
Salaries & Benefits 358,148$ 435,138 $ 442,820 $ 659,500 $ 700,100 $ 608,400 $ (91,700) $ - $ -13% Supplies & Services 1,188,146 1,115,570 1,085,503 1,422,214 1,323,200 1,231,700 (91,500) - -7% Capital Outlay - - - - - - - - 0% Total 1,546,294$ 1,550,707 $ 1,528,324 $ 2,081,714 $ 2,023,300 $ 1,840,100 $ (183,200) $ - $ -9% Attachment 1 - Exhibit A
DRAFT
142
Neighborhood Services - Neighborhood Services 6100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-60-6100-50001 435,632 $ 440,659 $ 462,218 $ 538,400 $ 560,000 $ 612,500 $ 52,500 $ - $ 9% Salaries & Wages - Temporar y 101-60-6100-50002 43,157 58,712 5,168 - - - - - 0% Overtime 101-60-6100-50003 156 4 100 - - - - - 0% Salaries & Wages - Cash Out 101-60-6100-50004 2,750 - 21,872 - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-60-6100-50005 - - - - - - - - 0% Medicare & Social Security 101-60-6100-50100 10,070 10,031 7,548 9,100 9,400 10,100 700 - 7% Retirement Contributions 101-60-6100-50101 45,709 50,693 58,455 70,700 75,600 82,000 6,400 - 8% Health Plan Allowance 101-60-6100-50102 57,709 49,020 57,195 74,300 76,800 72,800 (4,000) - -5% Auto Allowance 101-60-6100-50103 4,364 3,518 4,357 4,400 4,400 4,400 - - 0% Phone Allowance 101-60-6100-50104 434 358 873 1,200 1,200 1,200 - - 0% Bilingual Allowance 101-60-6100-50105 3,440 2,863 127 1,400 1,400 1,400 - - 0% Life Insurance 101-60-6100-50106 1,301 1,079 1,175 1,400 1,500 1,600 100 - 7% Long Term Disability 101-60-6100-50107 1,642 1,345 1,442 2,500 2,600 2,000 (600) - -23% Deferred Compensation 101-60-6100-50108 - - 1,219 2,400 2,400 2,400 - - 0% Relocation 101-60-6100-50109 - - - - - - - - 0% SALARIES & BENEFITS 606,363$ 618,282$ 621,748$ 705,800$ 735,300$ 790,400$ 55,100$ -$ 7% Local Mileage 101-60-6100-51000 96$ -$ -$ 100$ 100 100$ - - 0% Conferences, Meetings And Travel 101-60-6100-51001 2,315 1,391 1,944 5,000 5,000 6,000 1,000 - 20% Memberships & Dues 101-60-6100-51003 90 130 200 500 500 500 - - 0% Printing & Copying 101-60-6100-51010 - 508 - 1,000 1,000 3,500 2,500 - 250% Postage 101-60-6100-51011 - - - 100 100 100 - - 0% Advertising 101-60-6100-51012 108 500 288 500 500 500 - - 0% Special Department Supplies 101-60-6100-51031 5,274 4,507 4,753 6,000 6,000 11,200 5,200 - 87% Minor Equipment (under 5k) 101-60-6100-51032 - - - - - - - - 0% Uniforms & Safety Equipment 101-60-6100-51033 200 21 - 500 500 500 - - 0% Books & Subscriptions 101-60-6100-51035 275 - 1,108 2,000 2,000 2,000 - - 0% Maintenance-Vehicles 101-60-6100-51060 - - - - - - - - 0% Maintenance-Cleanup 101-60-6100-51063 - - - - - - - - 0% M
aintenance-Software License & Subscriptions 101-60-6100-51068 6,000 - - - - - - - 0% Maintenance-Other Equipment 101-60-6100-51070 4,230 - - - - - - - 0% Maintenance-Fuel - Vehicles & Other 101-60-6100-51080 564 - - - - - - - 0% Professional Services 101-60-6100-51200 7,065 2,050 (500) - - - - - 0% Professional Services - Temp Agency 101-60-6100-51202 - - - - - - - - 0% Professional Services - Legal 101-60-6100-51203 - - - - - - - - 0% Professional Services - Litigation 101-60-6100-51204 - - - - - - - - 0% Contract Services - Animal Control 101-60-6100-51310 - - - - - - - - 0% Contract Services 101-60-6100-51300 40,066 - - - - 2,000 2,000 - 100% Emergency Response 101-60-6100-54004 313 - - 1,100 1,100 1,100 - - 0% Special Event Response 101-60-6100-54006 21,322 11,882 23,171 30,000 30,000 30,000 - - 0% Support to Other Agencies - Grants 101-60-6100-54012 338,217 100,000 250,000 250,000 250,000 250,000 - - 0% Support to Other Agencies - Other 101-60-6100-54013 28,272 42,092 67,884 20,000 20,000 20,000 - - 0% Other Charges 101-60-6100-54014 - - - - - - - - 0% SUPPLIES & SERVICES 454,406$ 163,081$ 348,847$ 316,800$ 316,800$ 327,500$ 10,700$ -$ 3% Machinery & Equipment 101-60-6100-57010 -$ -$ -$ -$ - -$ - - 0% Computer Hardware & Peripherals 101-60-6100-57020 - - - - - - - - 0% CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 101 1,060,768$ 781,363 $ 970,596 $ 1,022,600$ 1,052,100 $ 1,117,900 $ 65,800 $ - $ 6% CAL OES STATE - 323
Special Department Supplies 323-60-6100-51031 -$ -$ -$ -$ -$ -$ -$ -$ 0% Maintenance-Other Equipment 323-60-6100-51070 5,861 - - - - - - - 0% Professional Services 323-60-6100-51200 3,165 5,518 - - - - - - 0% Machinery & Equipment 323-60-6100-57010 15,223 - - - - - - - 0% SUPPLIES & SERVICES 24,249$ 5,518$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 323 24,249$ 5,518 $ - $ - $ - $ - $ - $ - $ 0% ARPA - 423
Support to Other Agencies - Grants 423-60-6100-54012 -$ 150,000$ -$ -$ -$ -$ -$ -$ 0% SUPPLIES & SERVICES -$ 150,000$ -$ -$ -$ -$ -$ -$ 0% -
TOTAL EXPENDITURES - 423 -$ 150,000$ -$ -$ -$ -$ -$ -$ 0% GRAND TOTAL EXPENDITURES 1,085,017$ 936,881 $ 970,596 $ 1,022,600$ 1,052,100 $ 1,117,900 $ 65,800 $ - $ 6% Attachment 1 - Exhibit A
DRAFT
143
Neighborhood Services - Neighborhood Services 6100
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Emergency Response 101-60-6100-54004 1,100$ 1,100 $ 1,100 $ - $ - $ 0% Emergency Response Trainings 1,100 1,100 1,100 - - 0% Support to Other Agencies - Other 101-60-6100-54013 20,000$ 20,000 $ 20,000 $ - $ - $ 0% Goleta Union School District 20,000 20,000 20,000 - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Neighborhood Services Director 0.90 0.90 0.90 0.90 0.90 0.90 Senior Management Analyst 0.00 0.90 0.90 0.90 0.90 0.90 Emergency Services Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 Management Analyst 0.90 0.00 0.00 0.00 0.00 0.00
Management Assistant 0.80 0.80 0.80 0.80 0.80 0.80
Program Technician 0.00 0.00 0.50 0.50 0.50 0.50
Total 3.60 3.60 4.10 4.10 4.10 4.10
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 606,363$ 618,282 $ 621,748 $ 705,800 $ 735,300 $ 790,400 $ 55,100 $ - $ 7% Supplies & Services 478,655 318,599 348,847 316,800 316,800 327,500 10,700 - 3% Capital Outlay - - - - - - - - 0% Total 1,085,017$ 936,881 $ 970,596 $ 1,022,600$ 1,052,100 $ 1,117,900 $ 65,800 $ - $ 6.3% Attachment 1 - Exhibit A
DRAFT
144
Neighborhood Services - Homelessness 6200
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-60-6200-50001 74,590$ 136,755$ 146,298$ 151,300$ 157,300$ 156,900$ (400)$ - $ 0% Salaries & Wages - Temporary 101-60-6200-50002 - - - - - - - - 0% Overtime 101-60-6200-50003 - - - - - - - - 0% Medicare & Social Security 101-60-6200-50100 1,031 1,863 2,027 2,500 2,600 2,600 - - 0% Retirement Contributions 101-60-6200-50101 10,260 10,503 11,758 12,300 12,900 17,300 4,400 - 34% Health Plan Allowance 101-60-6200-50102 9,606 16,964 18,087 18,200 18,800 20,000 1,200 - 6% Auto Allowance 101-60-6200-50103 - - - - - - - - 0% Phone Allowance 101-60-6200-50104 - - 242 500 500 500 - - 0% Bilingual Allowance 101-60-6200-50105 - - - - - - - - 0% Life Insurance 101-60-6200-50106 - 284 336 400 400 400 - - 0% Long Term Disability 101-60-6200-50107 - 371 404 700 700 500 (200) - -29% Deferred Compensation 101-60-6200-50108 - - 353 700 700 700 - - 0% SALARIES & BENEFITS 95,486$ 166,739$ 179,504$ 186,600$ 193,900$ 198,900$ 5,000$ -$ 3% Local Mileage 101-60-6200-51000 -$ -$ 9$ -$ - -$ - - 0% Conferences, Meetings And Travel 101-60-6200-51001 - 2,185 2,285 2,500 2,600 3,000 400 - 15% Memberships & Dues 101-60-6200-51003 500 200 624 400 500 500 - - 0% Printing & Copying 101-60-6200-51010 - 458 449 - - 2,000 2,000 - 100% Postage 101-60-6200-51011 - - - - - - - - 0% Advertising 101-60-6200-51012 - 96 180 300 300 300 - - 0% Special Department Supplies 101-60-6200-51031 - 270 - 300 300 300 - - 0% Minor Equipment (under 5k) 101-60-6200-51032 - - 76 - - - - - 0% Uniforms & Safety Equipment 101-60-6200-51033 - 21 - 100 100 100 - - 0% Books & Subscriptions 101-60-6200-51035 - 345 141 200 200 200 - - 0% Maintenance-Software License & Subscriptions 101-60-6200-51068 - 313 120 300 300 300 - - 0% Maintenance-Other Equipment 101-60-6200-51070 - - - - - - - - 0% Professional Services 101-60-6200-51200 - 81,531 178,907 208,900 273,400 273,400 - - 0% Professional Services - Temp Agency 101-60-6200-51202 - - - - - - - - 0% Contract Services 101-60-6200-51300 - 35,000 63,000 66,200 69,500 69,500 - - 0% Emergency Response 101-60-6200-54004 - - - - - - - - 0% Special Event Response 101-60-6200-54006 - - - - - - - - 0% Support to Other Agencies - Grants 101-60-6200-54012 240,594 9,406 - - - - - - 0% Support to Other Agencies - Other 101-60-6200-54013 21,708 311,127 281,950 445,300 475,100 475,100 - - 0% Other Charges 101-60-6200-54014 - - - - - - - - 0% SUPPLIES & SERVICES 262,802$ 440,952$ 527,740$ 724,500$ 822,300$ 824,700$ 2,400$ -$ 0% Machinery & Equipment 101-60-6200-57010 -$ -$ -$ - - - - - 0% Furniture & Fixtures 101-60-6200-57040 - - - - - - - - 0% CAPITAL OUTLAY -$ - $ - $ - $ - $ - $ - $ - $ 0% TOTAL EXPENDITURES - 101 358,288$ 607,691$ 707,244$ 911,100$ 1,016,200$ 1,023,600$ 7,400$ -$ 1% ARPA - 423
Support to Other Agencies - Other 423-60-6200-54013 675,000$ 25,000 $ - $ - $ - - $ - - 0% SUPPLIES & SERVICES 675,000$ 25,000$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 423 675,000$ 25,000$ -$ -$ -$ -$ -$ -$ 0% GRAND TOTAL EXPENDITURES 1,033,288$ 632,691$ 707,244$ 911,100$ 1,016,200$ 1,023,600$ 7,400$ -$ 1% Attachment 1 - Exhibit A
DRAFT
145
Neighborhood Services - Homelessness 6200
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 101-60-6200-51200 208,900$ 273,400 $ 273,400 $ - $ - $ 0% Facilitation & Navigation Center 40,000 40,000 40,000 - - 0% Interim Housing 148,900 153,400 153,400 - - 0% Homelessness Strategic Plan 20,000 80,000 80,000 - - 0% Contract Services 101-60-6200-51300 66,200$ 69,500 $ 69,500 $ - $ - $ 0% Rental Housing Mediation Program 66,200 69,500 69,500 - - 0% Support to Other Agencies - Other 101-60-6200-54013 445,300$ 475,100 $ 475,100 $ - $ - $ 0% Homeless Outreach & Coordination 312,800 322,200 322,200 - - 0% Landlord Engagement Services 102,500 122,900 122,900 - - 0% Shower Provider - - - - - 0% Safe Parking Program 30,000 30,000 30,000 - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Homelessness Services Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 Total 1.00 1.00 1.00 1.00 1.00 1.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 95,486$ 166,739 $ 179,504 $ 186,600 $ 193,900 $ 198,900 $ 5,000 $ - $ 3% Supplies & Services 937,802 465,952 527,740 724,500 822,300 824,700 2,400 - 0% Capital Outlay - - - - - - - - 0% Total 1,033,288$ 632,691$ 707,244$ 911,100$ 1,016,200$ 1,023,600$ 7,400$ - $ 1% Attachment 1 - Exhibit A
DRAFT
146
Neighborhood Services - Community Development Block Grant 6300 Community Development Block Grant - 402 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GL Account
Local Mileage 402-60-6300-51000 -$ -$ -$ -$ - -$ - - 0% Conferences, Meetings And Travel 402-60-6300-51001 1,339 1,100 397 500 500 4,000 3,500 - 700% Postage 402-60-6300-51011 - - - - - - - - 0% Advertising 402-60-6300-51012 2,547 3,100 3,546 4,000 4,000 4,000 - - 0% Special Department Supplies 402-60-6300-51031 - - - - - - - - 0% Professional Services 402-60-6300-51200 - - 28,000 25,000 25,000 30,000 5,000 - 20% Contract Services - Other 402-60-6300-51301 - - - - - - - - 0% CDBG - Sub Recipient Allocations 402-60-6300-54011 35,967 41,407 40,276 48,138 48,138 - (48,138) - 0% Support to Other Agencies - Grants 402-60-6300-54012 4,312 - - - - - - - 0% Other Charges 402-60-6300-54014 - - - - - - - - 0% SUPPLIES & SERVICES 44,165 $ 45,607 $ 72,219$ 77,638$ 77,638 $ 38,000$ (39,638)$ -$ -51% Transfers Out to General Fund 402-60-6300-59000 28,558$ 31,945$ 9,290$ 34,685$ 34,685 22,544$ (12,141) - -35% TRANSFER OUT 28,558 $ 31,945 $ 9,290$ 34,685$ 34,685 $ 22,544$ (12,141)$ -$ -35% TOTAL EXPENDITURES - 402 72,724 $ 77,552 $ 81,509$ 112,323$ 112,323 $ 60,544$ (51,779)$ -$ -46% GRAND TOTAL EXPENDITURES LESS TRANSFERS 44,165 $ 45,607 $ 72,219$ 77,638$ 77,638 $ 38,000$ (39,638)$ -$ -51% GRAND TOTAL EXPENDITURES 72,724 $ 77,552 $ 81,509$ 112,323$ 112,323 $ 60,544$ (51,779)$ -$ -46% Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits -$ - $ - $ - $ - $ - $ - $ - $ 0% Supplies & Services 44,165 45,607 72,219 77,638 77,638 38,000 (39,638) - -51% Capital Outlay - - - - - - - - 0% Total 44,165$ 45,607 $ 72,219 $ 77,638 $ 77,638 $ 38,000 $ (39,638)$ - $ -51% Transfer Out 28,558 31,945 9,290 34,685 34,685 22,544 (12,141) - -35% Total with Transfers 72,724$ 77,552 $ 81,509 $ 112,323 $ 112,323 $ 60,544 $ (51,779)$ - $ -46% Attachment 1 - Exhibit A
DRAFT
147
Neighborhood Services - Economic Development 6400
GENERAL FUND - 101 (For Historical Purposes)
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
GL Account
Salaries & Wages - Regular & Part Time 101-60-6400-50001 -$ -$ -$ -$ -$ Medicare & Social Security 101-60-6400-50100 - - - - - Retirement Contributions 101-60-6400-50101 - - - - - Health Plan Allowance 101-60-6400-50102 - - - - - Auto Allowance 101-60-6400-50103 - - - - - Phone Allowance 101-60-6400-50104 - - - - - Bilingual Allowance 101-60-6400-50105 - - - - - Life Insurance 101-60-6400-50106 - - - - - Long Term Disability 101-60-6400-50107 - - - - - SALARIES & BENEFITS -$ - $ - $ - $ - $ Local Mileage 101-60-6400-51000 -$ - $ - $ - $ - $ Conferences, Meetings And Travel 101-60-6400-51001 - - - - - Memberships & Dues 101-60-6400-51003 - - - - - Special Department Supplies 101-60-6400-51031 - - - - - Uniforms & Safety Equipment 101-60-6400-51033 - - - - - Books & Subscriptions 101-60-6400-51035 - - - - - Professional Services 101-60-6400-51200 179,643 - - - - Support to Other Agencies - Other 101-60-6400-54013 - - - - - SUPPLIES & SERVICES 179,643$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 179,643$ - $ - $ - $ - $ GRAND TOTAL EXPENDITURES 179,643$ - $ - $ - $ - $ Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits - $ - $ - $ - $ -$ Supplies & Services 179,643 - - - - Capital Outlay - - - - - Total 179,643$ - $ - $ - $ -$ Attachment 1 - Exhibit A
DRAFT
148
Neighborhood Services - Parks and Recreation 6500
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-60-6500-50001 204,552 $ 252,494 $ 223,522 $ 318,400 $ 331,100 $ 351,200 $ 20,100 $ - $ 6% Salaries & Wages - Temporary 101-60-6500-50002 - - - 20,600 20,600 20,400 (200) - -1% Overtime 101-60-6500-50003 39 1 25 - - - - - 0% Salaries & Wages - Cash Out 101-60-6500-50004 6,266 - 839 - - - - - 0% Salaries & Wages - One Time Miscellaneous 101-60-6500-50005 - - - - - - - - 0% Medicare & Social Security 101-60-6500-50100 3,000 3,597 3,402 6,900 7,100 7,400 300 - 4% Retirement Contributions 101-60-6500-50101 28,232 37,704 20,994 29,000 30,600 40,500 9,900 - 32% Health Plan Allowance 101-60-6500-50102 21,163 33,625 37,265 43,500 45,000 47,100 2,100 - 5% Auto Allowance 101-60-6500-50103 485 391 484 500 500 500 - - 0% Phone Allowance 101-60-6500-50104 530 501 519 1,100 1,100 1,100 - - 0% Bilingual Allowance 101-60-6500-50105 170 130 1,567 2,100 2,100 2,100 - - 0% Life Insurance 101-60-6500-50106 536 616 400 1,000 1,100 900 (200) - -18% Long Term Disability 101-60-6500-50107 615 717 521 1,500 1,600 1,200 (400) - -25% Deferred Compensation 101-60-6500-50108 - - 180 300 300 300 - - 0% SALARIES & BENEFITS 265,587$ 329,777$ 289,717$ 424,900$ 441,100$ 472,700$ 31,600$ -$ 7% Conferences, Meetings And Travel 101-60-6500-51001 2,581$ 7,131$ 3,516$ 16,200$ 8,500 8,500$ - - 0% Memberships & Dues 101-60-6500-51003 1,025 960 1,120 1,600 1,600 1,600 - - 0% Printing & Copying 101-60-6500-51010 - - 199 300 300 1,000 700 - 233% Postage 101-60-6500-51011 - 69 20 300 300 300 - - 0% Special Department Supplies 101-60-6500-51031 6,141 4,375 9,741 10,000 10,000 13,300 3,300 - 33% Books & Subscriptions 101-60-6500-51035 - 257 - 300 300 300 - - 0% Professional Services 101-60-6500-51200 4,538 4,869 2,074 2,500 2,500 2,500 - - 0% Contract Services 101-60-6500-51300 - 1,073 - 2,500 2,500 2,500 - - 0% Contract Services - Classes/Camps Contracted101-60-6500-51313 - - - - - 40,000 40,000 - 100% Stipends for Meetings 101-60-6500-54005 2,250 2,700 3,075 3,700 3,700 3,700 - - 0% Support to Other Agencies - Other 101-60-6500-54013 360,000 380,000 380,000 456,300 465,600 465,600 - - 0% SUPPLIES & SERVICES 376,535$ 401,433$ 399,745$ 493,700$ 495,300$ 539,300$ 44,000$ -$ 9% TOTAL EXPENDITURES - 101 642,121$ 731,210 $ 689,462 $ 918,600 $ 936,400 $ 1,012,000$ 75,600 $ - $ 8% GRAND TOTAL EXPENDITURES 642,121$ 731,210 $ 689,462 $ 918,600 $ 936,400 $ 1,012,000$ 75,600 $ - $ 8% Attachment 1 - Exhibit A
DRAFT
149
Neighborhood Services - Parks and Recreation 6500
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 101-60-6500-51200 2,500$ 2,500 $ 2,500 $ - $ - $ 0% Miscellaneous Consultants 2,500 2,500 2,500 - - 0% Contract Services 101-60-6500-51300 2,500$ 2,500 $ 2,500 $ - $ - $ 0% City TV Parks & Recreation Commission 2,500 2,500 2,500 - - 0% Support to Other Agencies - Other 101-60-6500-54013 456,300$ 465,600 $ 465,600 $ - $ - $ 0% Goleta Valley Historical Society 190,000 193,800 193,800 - - 0% Goleta Lions Club - - - - - 0% South Coast Railroad Museum 51,000 52,100 52,100 - - 0% Foundation for Girsh Park 200,000 204,000 204,000 - - 0% MOVE SB County 15,300 15,700 15,700 - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Neighborhood Services Director 0.10 0.10 0.10 0.10 0.10 0.10 Parks and Recreation Manager 1.00 1.00 1.00 1.00 1.00 1.00 Recreation Supervisor 0.00 0.00 1.00 1.00 1.00 1.00
Senior Management Analyst 0.00 0.10 0.10 0.10 0.10 0.10 Management Analyst 0.10 0.00 0.00 0.00 0.00 0.00
Management Assistant 1.20 1.20 0.20 0.20 0.20 0.20
Total 2.40 2.40 2.40 2.40 2.40 2.40
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 265,587$ 329,777 $ 289,717 $ 424,900 $ 441,100 $ 472,700 $ 31,600 $ - $ 7% Supplies & Services 376,535 401,433 399,745 493,700 495,300 539,300 44,000 - 9% Capital Outlay - - - - - - - - 0% Total 642,121$ 731,210 $ 689,462 $ 918,600 $ 936,400 $ 1,012,000$ 75,600 $ - $ 8% Attachment 1 - Exhibit A
DRAFT
150
Neighborhood Services - Community Center 6510
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Transfers Out To GCC Fund 101-60-6510-59005 99,474$ 231,712$ 413,043$ 530,950$ 547,550 590,300$ 42,750$ - 8% TRANSFER OUT 99,474$ 231,712 $ 413,043 $ 530,950 $ 547,550 $ 590,300 $ 42,750 $ - $ 8% TOTAL EXPENDITURES & TRANSFERS - 101 99,474$ 231,712 $ 413,043 $ 530,950 $ 547,550 $ 590,300 $ 42,750 $ - $ COMMUNITY CENTER - 217
Salaries & Wages - Regular & Part Time 217-60-6510-50001 103,415$ 212,489$ 256,227$ 284,700$ 296,100$ 319,300$ 23,200$ -$ 8% Salaries & Wages - Temporary 217-60-6510-50002 20,384 56,746 70,818 101,000 101,000 105,000 4,000 - 4% Overtime 217-60-6510-50003 - 60 114 - - - - - 0% Salaries & Wages - Cash Out 217-60-6510-50004 - - 2,589 - - - - - 0% Medicare & Social Security 217-60-6510-50100 3,239 7,124 8,045 12,900 13,100 13,600 500 - 4% Retirement Contributions 217-60-6510-50101 18,220 16,388 21,066 23,200 24,400 35,300 10,900 - 45% Health Plan Allowance 217-60-6510-50102 19,424 45,702 52,887 63,500 65,600 56,700 (8,900) - -14% Auto Allowance 217-60-6510-50103 - - - - - - - - 0% Phone Allowance 217-60-6510-50104 - - 260 500 500 500 - - 0% Bilingual Allowance 217-60-6510-50105 455 1,693 1,694 1,700 1,700 1,700 - - 0% Life Insurance 217-60-6510-50106 - 440 564 800 800 900 100 - 13% Long Term Disability 217-60-6510-50107 - 634 808 1,4 00 1,500 1,400 (100) - -7% Deferred Compensation 217-60-6510-50108 - - 1,058 2,000 2,000 2,000 - - 0% SALARIES & BENEFITS 165,137$ 341,277$ 416,130$ 491,700$ 506,700$ 536,400$ 29,700$ -$ 6% Conferences, Meetings And Travel 217-60-6510-51001 942 $ - $ - $ 2,100$ 2,100 2,100 $ - - 0% Memberships & Dues 217-60-6510-51003 191 150 230 400 400 400 - - 0% Training 217-60-6510-51004 - - - 1,000 1,000 1,000 - - 0% Postage 217-60-6510-51011 - - - 600 600 600 - - 0% Advertising 217-60-6510-51012 - - - 3,000 3,000 3,000 - - 0% Insurance 217-60-6510-51020 - - - - - - - - 0% Office Supplies 217-60-6510-51030 561 1,416 2,322 2,500 2,500 3,500 1,000 - 40% Special Department Supplies 217-60-6510-51031 3,754 2,599 3,239 5,000 5,000 9,500 4,500 - 90% Minor Equipment (under 5k) 217-60-6510-51032 3,070 1,036 8,098 3,500 3,500 3,500 - - 0% Books & Subscriptions 217-60-6510-51035 - - - 400 400 150 (250) - -63% Leases/Rental-Equipment 217-60-6510-51042 - - - 2,000 2,000 2,000 - - 0% Utilities - Telephone/Internet/TV 217-60-6510-51050 791 5,7 16 8,304 5,400 5,400 5,400 - - 0% Utilities - Gas 217-60-6510-51051 9,449 4,755 9,532 9,000 9,000 11,000 2,000 - 22% Utilities - Electric 217-60-6510-51052 1,604 39,772 30,661 44,000 44,000 44,000 - - 0% Utilities - Water & Sewer 217-60-6510-51053 5,376 10,117 12,008 32,500 32,500 25,000 (7,500) - -23% Maintenance-Facilities 217-60-6510-51064 6,913 98,524 60,710 127,200 127,200 127,200 - - 0% Maintenance-Software License & Subscriptions 217-60-6510-51068 1,104 664 - 800 800 800 - - 0% Maintenance-Office Equipment 217-60-6510-51069 - - 34 1,500 1,500 1,500 - - 0% Maintenance-Other Equipment 217-60-6510-51070 37 4,618 6,639 12,000 12,000 12,000 - - 0% Professional Services 217-60-6510-51200 69,108 27,561 4,738 219,992 150,000 150,000 - - 0% Professional Services - Temp Agency 217-60-6510-51202 - - 10,473 5,000 5,000 - (5,000) - 0% Contract Services 217-60-6510-51300 - 13,115 60,334 9,800 13,000 13,000 - - 0% Contract Services - Classes/Camps Contracted (R) 217-60-6510-51313 - - - - - 20,000 20,000 - 100% Contract Services - Classes/Camps Sr. Program (R) 217-60-6510-51314 - - - - - 4,000 4,000 - 100% Bank Fees 217-60-6510-54000 - 1,683 5,246 3,750 3,750 3,750 - - 0% Permits & Fees 217-60-6510-54003 - 2,500 - 2,500 2,500 2,500 - - 0% Administrative Charges 217-60-6510-54010 - - - - - - - - 0% Other Charges 217-60-6510-54014 - 2,978 - - - - - - 0% SUPPLIES & SERVICES 102,901$ 217,203$ 222,570$ 493,942$ 427,150$ 445,900$ 18,750$ -$ 4% Computer Hardware & Peripherals 217-60-6510-57020 65$ -$ -$ -$ - -$ - - 0% CAPITAL OUTLAY 65$ - $ - $ - $ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 217 268,102$ 558,480 $ 638,701 $ 985,642 $ 933,850 $ 982,300 $ 48,450 $ - $ 5% Local Grants - 237 GL Account
Maintenance-Facilities 237-60-6510-51064 -$ -$ 7,500$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ 7,500$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 237 -$ - $ 7,500$ - $ - $ - $ - $ - $ 0% GRAND TOTAL EXPENDITURES LESS TRANSFERS 268,102$ 558,480 $ 646,201 $ 985,642 $ 933,850 $ 982,300 $ 48,450 $ - $ 5% GRAND TOTAL EXPENDITURES 367,577$ 790,192 $ 1,059,244$ 1,516,592 $ 1,481,400 $ 1,572,600 $ 91,200 $ - $ Attachment 1 - Exhibit A
DRAFT
151
Neighborhood Services - Community Center 6510
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 217-60-6510-51200 150,000$ 150,000 $ 150,000 $ - $ -$ 0% GCC Stategic Plan Implementation 150,000 150,000 150,000 - - 0% Contract Services 217-60-6510-51300 9,800$ 13,000 $ 13,000 $ - $ -$ 0% Special Event Cleanings 5,400 8,100 8,100 - - 0% Holiday Lights 1,400 1,400 1,400 - - 0% Janitorial supplies, paper goods, etc. 3,000 3,500 3,500 - - 0% Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Recreation Supervisor 1.00 1.00 1.00 1.00 1.00 1.00
Maintenance Worker I 1.00 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00
Program Technician 0.00 0.00 0.50 0.50 0.50 0.50
Recreation Technician 0.00 0.50 0.00 0.00 0.00 0.00
Total 3.00 3.50 3.50 3.50 3.50 3.50
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 165,137$ 341,277 $ 416,130 $ 491,700 $ 506,700 $ 536,400 $ 29,700 $ - $ 6% Supplies & Services 102,901 217,203 230,070 493,942 427,150 445,900 18,750 - 4% Capital Outlay 65 - - - - - - - 0% Total 268,102$ 558,480 $ 646,201 $ 985,642 $ 933,850 $ 982,300 $ 48,450 $ - $ 5% Transfer Out 99,474 231,712 413,043 530,950 547,550 590,300 42,750 - 8% Total with Transfers 367,577$ 790,192 $ 1,059,244$ 1,516,592 $ 1,481,400 $ 1,572,600 $ 91,200 $ - $ 6% Attachment 1 - Exhibit A
DRAFT
152
Police Services 7100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Special Department Supplies 101-70-7100-51031 811.61$ 312.00$ -$ -$ - - - - 0% Uniforms & Safety Equipment 101-70-7100-51033 - - - - - - - - 0% Maintenance-Vehicles 101-70-7100-51060 - 3,263 2,374 2,500 2,500 2,500 - - 0% Maintenance-Software License & Subscriptions 101-70-7100-51068 - 12,000 12,000 13,000 13,000 13,000 - - 0% Maintenance-Other Equipment 101-70-7100-51070 - - - - - - - - 0% Contract Svcs - Bluff Enforce 101-70-7100-51092 - - - - - - - - 0% Professional Services 101-70-7100-51200 - - - - - - - - 0% Contract Services - Other 101-70-7100-51301 0 - - - - - - - 0% Contract Services - Law Enforcement 101-70-7100-51305 9,156,719 10,718,092 11,487,471 12,548,600 13,219,900 13,219,900 - - 0% Emergency Response 101-70-7100-54004 - - - - - - - - 0% Other Charges 101-70-7100-54014 - - - - - - - - 0% SUPPLIES & SERVICES 9,157,530$ 10,733,668$ 11,501,844$ 12,564,100$ 13,235,400$ 13,235,400 -$ -$ 0% Machinery & Equipment 101-70-7100-57010 -$ -$ -$ -$ - - - - 0% Furniture & Fixtures 101-70-7100-57040 - - - - - - - - 0% CAPITAL OUTLAY -$ -$ -$ -$ -$ - -$ -$ 0% TOTAL EXPENDITURES - 101 9,157,530$ 10,733,668 $ 11,501,844 $ 12,564,100 $ 13,235,400 $ 13,235,400 - $ - $ 0.0% PUBLIC SAFETY DONATIONS - 212
Special Department Supplies 212-70-7100-51031 -$ -$ -$ -$ - - - - 0% Contract Services 212-70-7100-51300 - - - - - - - - 0% Contract Services - Law Enforcement 212-70-7100-51305 - - 11,748 - - - - - 0% Support to Other Agencies - Other 212-70-7100-54013 - - - - - - - - 0% SUPPLIES & SERVICES -$ -$ 11,748$ -$ -$ - -$ -$ 0% Machinery & Equipment 212-70-7100-57010 -$ -$ -$ -$ - - - - 0% CAPITAL OUTLAY -$ -$ -$ -$ -$ - -$ -$ 0% TOTAL EXPENDITURES - 212 -$ - $ 11,748$ - $ - $ - - $ - $ 0% SHERIFF DIF - 224
Vehicles 224-70-7100-57000 -$ -$ -$ -$ - - - - 0% Computer Hardware & Peripherals 224-70-7100-57020 - - - - - - - - 0% CAPITAL OUTLAY -$ -$ -$ -$ -$ - -$ -$ 0% TOTAL EXPENDITURES - 224 -$ - $ - $ - $ - $ - - $ - $ 0% COPS GRANT - 302
Special Department Supplies 302-70-7100-51031 -$ -$ -$ -$ - - - - 0% Minor Equipment (under 5k) 302-70-7100-51032 - - - - - - - - 0% Utilities - Telephone/Internet/TV 302-70-7100-51050 - - - - - - - - 0% Contract Services - Other 302-70-7100-51301 165,271 186,159 - - - - - - 0% Contract Services - Law Enforcement 302-70-7100-51305 - - 194,663 201,537 150,000 150,000 - - 0% SUPPLIES & SERVICES 165,271$ 186,159$ 194,663$ 201,537$ 150,000$ 150,000 -$ -$ 0% Machinery & Equipment 302-70-7100-57010 -$ -$ -$ -$ - - - - 0% CAPITAL OUTLAY -$ -$ -$ -$ -$ - -$ -$ 0% TOTAL EXPENDITURES - 302 165,271$ 186,159 $ 194,663 $ 201,537 $ 150,000 $ 150,000 - $ - $ 0% OTS-PUBLIC SAFETY FUND - 409
Special Department Supplies 409-70-7100-51031 -$ -$ -$ -$ - - - - 0% Minor Equipment (under 5k) 409-70-7100-51032 - - - - - - - - 0% Contract Services - Other 409-70-7100-51301 - - - - - - - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ - -$ -$ 0% Machinery & Equipment 409-70-7100-57010 -$ -$ -$ -$ - - - - 0% CAPITAL OUTLAY -$ -$ -$ -$ -$ - -$ -$ 0% TOTAL EXPENDITURES - 409 -$ - $ - $ - $ - $ - - $ - $ 0% CARES ACT - 422
Contract Services - Other 422-70-7100-51301 -$ -$ -$ -$ - - - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ - -$ -$ 0% TOTAL EXPENDITURES - 422 -$ - $ - $ - $ - $ - - $ - $ 0% GRAND TOTAL EXPENDITURES 9,322,802$ 10,919,827 $ 11,708,256 $ 12,765,637 $ 13,385,400 $ 13,385,400 - $ - $ 0% Attachment 1 - Exhibit A
DRAFT
153
Police Services 7100
LINE-ITEM DETAIL GL Account
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Contract Services - Law Enforcement 302-70-7100-51305 11,682,134$ 150,000$ 150,000 $ 150,000 - $ - $ SBCO Sheriff's Dept 11,682,134$ 150,000 150,000 150,000 - - Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits -$ - $ - $ - $ - $ - - $ - $ 0% Supplies & Services 9,322,802 10,919,827 11,708,256 12,765,637 13,385,400 13,385,400 - - 0% Capital Outlay - - - - - - - - 0% Total 9,322,802$ 10,919,827 $ 11,708,256 $ 12,765,637 $ 13,385,400 $ 13,385,400 - $ - $ 0% Attachment 1 - Exhibit A
DRAFT
154
Debt Service 8100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-80-8100-50001 -$ -$ -$ -$ -$ -$ - $ - $ 0% Salaries & Wages - Temporary 101-80-8100-50002 - - - - - - - - 0% Overtime 101-80-8100-50003 - - - - - - - - 0% Medicare & Social Security 101-80-8100-50100 - - - - - - - - 0% Retirement Contributions 101-80-8100-50101 - - - - - - - - 0% Health Plan Allowance 101-80-8100-50102 - - - - - - - - 0% Auto Allowance 101-80-8100-50103 - - - - - - - - 0% Phone Allowance 101-80-8100-50104 - - - - - - - - 0% Unemployment insurance 101-80-8100-50111 - - - - - - - - 0% Retiree Health Contributions 101-80-8100-50113 19,506 22,547 22,966 - - - - - 0% Replacement Benefit (Pension) Fund Contributions 101-80-8100-50114 - 1,153 1,023 - - - - - 0% SALARIES & BENEFITS 19,506$ 23,700$ 23,989$ -$ -$ -$ -$ -$ 0% Conferences, Meetings And Travel 101-80-8100-51001 -$ -$ -$ -$ - -$ - - 0% Professional Services 101-80-8100-51200 - - - - - 2,400 2,400 - 100% Finance Charges 101-80-8100-54001 - - - - - - - - 0% Administrative Charges 101-80-8100-54010 46,026 43,464 42,768 - - - - - 0% Other Charges 101-80-8100-54014 1,750,541 783,485 775,941 - - - - - 0% Principal 101-80-8100-58000 - - - 290,000 305,000 585,300 280,300 - Interest 101-80-8100-58001 - - 114,993 844,900 830,400 1,060,050 229,650 - SUPPLIES & SERVICES 1,796,567$ 826,949$ 933,703$ 1,134,900$ 1,135,400$ 1,647,750$ 512,350 $ -$ 45% Land Acquisition 101-80-8100-57050 -$ -$ -$ -$ - -$ - - 0% CAPITAL OUTLAY -$ - $ - $ - $ - $ - $ - $ -$ 0% TOTAL EXPENDITURES - 101 1,816,073$ 850,649 $ 957,692 $ 1,134,900$ 1,135,400 $ 1,647,750 $ 512,350 $ -$ 45% MEASURE A - 205
Professional Services 205-80-8100-51200 -$ -$ -$ 2,350$ - 2,500 2,500 - Principal 205-80-8100-58000 -$ -$ -$ 680,000$ 715,000 715,000 - - Interest 205-80-8100-58001 - - 99,735 732,800 698,800 698,750 (50) - SUPPLIES & SERVICES -$ -$ 99,735$ 1,415,150$ 1,413,800$ 1,416,250$ 2,450 $ -$ 0% TOTAL EXPENDITURES - 205 -$ - $ 99,735$ 1,415,150$ 1,413,800 $ 1,416,250 $ 2,450 $ -$ 0% TRANSPORTATION FACILITIES DIF - 220
Professional Services 220-80-8100-51200 -$ -$ -$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 220 -$ - $ - $ - $ - $ - $ - $ -$ 0% PARKS & RECREATION FACILITIES DIF - 221
Professional Services 221-80-8100-51200 -$ -$ -$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 221 -$ - $ - $ - $ - $ - $ - $ -$ 0% PUBLIC ADMINISTRATION DEVELOPMENT FEES - 222
Professional Services 222-80-8100-51200 -$ -$ -$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 222 -$ - $ - $ - $ - $ - $ - $ -$ 0% LIBRARY FACILITIES DEVELOPMENT FEES - 223
Professional Services 223-80-8100-51200 -$ -$ -$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 223 -$ - $ - $ - $ - $ - $ - $ -$ 0% SHERIFFS DEVELOPMENT FEES - 224
Professional Services 224-80-8100-51200 -$ -$ -$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 224 -$ - $ - $ - $ - $ - $ - $ -$ 0% HOUSING-IN-LIEU -225
Professional Services 225-80-8100-51200 -$ -$ -$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 225 -$ - $ - $ - $ - $ - $ - $ -$ 0% Attachment 1 - Exhibit A
DRAFT
155
Debt Service 8100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
FIRE DEVELOPMENT FEES -229
Professional Services 229-80-8100-51200 -$ -$ -$ -$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 229 -$ - $ - $ - $ - $ - $ - $ -$ 0% RDA -605
Professional Services 605-80-8100-51200 4,265 4,396 4,500 5,000 5,000 9,000 4,000 - 80% Professional Services - Litigation 605-80-8100-51204 - - - - - - - - 0% Administrative Charges 605-80-8100-54010 15,608 16,510 17,900 20,400 21,500 22,100 600 - 3% Support to Other Agencies - Other 605-80-8100-54013 338,888 345,665 352,578 359,630 811,234 811,234 - - 0% Other Charges 605-80-8100-54014 775,941 775,941 775,941 - - - - - 0% Principal 605-80-8100-58000 - - - 345,000 365,000 365,000 - - 0% Interest 605-80-8100-58001 465,200 449,762 433,721 418,325 400,575 400,575 - - 0% Issuance Costs - Refunding 605-80-8100-58003 -$ -$ -$ -$ - -$ - - 0% Amortization Expense 605-80-8100-58004 (31,288) (31,288) (31,288) - - - - - 0% Payment to Refunding Bond Esrow Agent 605-80-8100-59100 - - - - - - - - 0% SUPPLIES & SERVICES 1,568,615$ 1,560,986$ 1,553,352$ 1,148,355$ 1,603,309$ 1,607,909$ 4,600 $ -$ 0% TOTAL EXPENDITURES - 605 1,568,615$ 1,560,986 $ 1,553,352 $ 1,148,355 $ 1,603,309 $ 1,607,909 $ 4,600 $ -$ 0% Lease Revenue Bond - 609
Issuance Costs 609-80-8100-58005 -$ -$ 316,411$ 18,558$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ 316,411$ 18,558$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 609 -$ - $ 316,411$ 18,558 $ - $ - $ - $ -$ 0% Sales Tax Revenue Bond - 610
Issuance Costs 610-80-8100-58005 -$ -$ 328,466$ 14,750$ - -$ - - 0% SUPPLIES & SERVICES -$ -$ 328,466$ 14,750$ -$ -$ -$ -$ 0% TOTAL EXPENDITURES - 610 -$ - $ 328,466$ 14,750 $ - $ - $ - $ -$ 0% GRAND TOTAL EXPENDITURES 3,384,688$ 2,411,635 $ 3,255,656 $ 3,731,713 $ 4,152,509 $ 4,671,909 $ 519,400 $ -$ 13% LINE-ITEM DETAIL GL Account
933702.52 FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Professional Services 605-80-8100-51200 - $ 2,000$ 5,000 $ 9,000 $ 4,000 $ - $ 80% Continuing Disclosure & Dissemenation (31,288)$ 3,000 3,000 7,000 4,000 - 133% Trustee Services -$ 2,000 2,000 2,000 - - 0% Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits 19,506$ 23,700 $ 23,989 $ - $ - $ - $ - $ - $ 0% Supplies & Services 3,365,182 2,387,935 3,231,667 3,731,713 4,152,509 4,671,909 519,400 - 13% Capital Outlay - - - - - - - - 0% Total 3,384,688$ 2,411,635 $ 3,255,656 $ 3,731,713 $ 4,152,509 $ 4,671,909 $ 519,400 $ - $ 13% Attachment 1 - Exhibit A
DRAFT
156
Non-Departmental 8500
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
GENERAL FUND - 101 GL Account
Retiree Health Contributions 101-80-8500-50113 -$ - $ - $ 27,000$ 27,000 27,600$ 600$ - $ 2% Replacement Benefit (Pension) Fund Contributions 101-80-8500-50114 - - - 1,200 1,200 2,200 1,000 - 83% SALARIES & BENEFITS -$ -$ -$ 28,200$ 28,200$ 29,800$ 1,600$ -$ 6% Bank Fees 101-80-8500-54000 24,023$ 41,425$ 70,872$ 85,000$ 60,000 70,000$ 10,000 - 17% Administrative Charges 101-80-8500-54010 - - - 70,000 70,000 70,000 - - 0% Other Charges 101-80-8500-54014 - - - 789,400 - - - - 0% Fee Waiver 101-80-8500-54015 - - - 10,000 - - - - 0% Interest 101-80-8500-58001 - - - - - - - - - SUPPLIES & SERVICES 24,023$ 41,425$ 70,872$ 954,400$ 130,000$ 140,000$ 10,000$ -$ 8% TOTAL EXPENDITURES - 101 24,023$ 41,425 $ 70,872 $ 982,600 $ 158,200 $ 169,800 $ 11,600 $ - $ 7% Transfers Out to General Fund 101-80-8500-59000 -$ -$ -$ -$ - -$ - - - Transfer Out to Section 115 Trust - Pension 101-80-8500-59020 - - - 100,000 - - - - - Transfers Out to Section 115 Trust - OPEB 101-80-8500-59021 - - - 300,000 - - - - - TRANSFER OUT -$ -$ -$ 400,000$ -$ -$ -$ -$ - TOTAL EXPENDITURES AND TRANSFERS - 101 24,023$ 41,425 $ 70,872 $ 1,382,600$ 158,200 $ 169,800 $ 11,600 $ - $ 7% PARKS & RECREATION FACILITIES DIF - 221
Transfers Out to General Fund 221-80-8500-59000 -$ -$ -$ -$ - -$ - - - Transfers Out to Quimby (239) 221-80-8500-59016 - - 3,148,251 -$ - - - - - TRANSFER OUT -$ -$ 3,148,251$ -$ -$ -$ -$ -$ - TOTAL EXPENDITURES - 221 -$ - $ 3,148,251$ -$ -$ -$ -$ -$ - HOUSING-IN-LIEU - 225
Other Charges 225-80-8500-54014 - - - 215,600 - -$ - - - SUPPLIES & SERVICES -$ -$ -$ 215,600$ -$ -$ -$ -$ - Transfers Out to General Fund 225-80-8500-59000 -$ -$ -$ -$ - -$ - - - Transfers Out to CDBG 225-80-8500-59001 - - - - - - - - - TRANSFER OUT -$ -$ -$ -$ -$ -$ -$ -$ - TOTAL EXPENDITURES - 225 -$ - $ -$ 215,600$ -$ -$ -$ -$ - CASp Cert and Training - 504 GL Account
Administrative Charges 504-80-8500-54010 -$ -$ 311$ - - - - - - Supplies & Services -$ -$ 311$ -$ -$ -$ -$ -$ - TOTAL EXPENDITURES - 504 -$ - $ 311$ -$ -$ -$ -$ -$ - Section 115 Trust - Pension - 702
Administrative Charges 702-80-8500-54010 903$ 973$ 1,101$ -$ - -$ - - - Supplies & Services 903$ 973$ 1,101$ -$ -$ -$ -$ -$ - TOTAL EXPENDITURES - 702 903$ 973 $ 1,101$ - $ - $ - $ - $ - $ - Section 115 Trust - OPEB - 703
Administrative Charges 703-80-8500-54010 1,772$ 1,908$ 2,161$ -$ - -$ - - - Supplies & Services 1,772$ 1,908$ 2,161$ -$ -$ -$ -$ -$ - TOTAL EXPENDITURES - 703 1,772$ 1,908 $ 2,161 $ - $ - $ - $ - $ - $ - GRAND TOTAL EXPENDITURES 26,698$ 44,306 $ 3,222,696$ 1,598,200 $ 158,200 $ 169,800 $ 11,600 $ - $ 7% Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
FY 2026/27
Adopted
Revised
Mid-Cycle
Amount
Change
(Ongoing)
Mid-Cycle
Amount
Change
(One-Time)
Yr 2%
Change
Salaries & Benefits -$ - $ - $ 28,200$ 28,200$ 29,800$ 1,600$ - $ 6% Supplies & Services 26,698 44,306 74,445 1,170,000 130,000 140,000 10,000 - 8% Capital Outlay - - - - - - - - - Transfer Out - - 3,148,251 400,000 - - - - - Total 26,698$ 44,306 $ 3,222,696$ 1,598,200 $ 158,200 $ 169,800$ 11,600$ - $ 7% Attachment 1 - Exhibit A
DRAFT
157
Summary of Sources and Uses
FY 2026/27
Fund
No. Fund Name
Estimated Beginning
Balance
July 1, 2026
Revenues Transfers In Total Sources Operating
Expenditures Transfers Out
Capital
Improvement
Projects
Total Uses
Estimated Ending
Balance
June 30, 2027
Fund No. Fund Name