Adoption of the City of Goleta Operating Budget and Capital Improvement Program Budget for FY 202627 (Mid-Cycle) — Goleta City Council, June 16, 2026 (part 1 of 4)

Agenda Item C.1

PUBLIC HEARING
Meeting Date: June 16, 2026
TO: Mayor and Councilmembers
SUBMITTED BY: Robert Nisbet, City Manager
PREPARED BY: Luke Rioux, Finance Director
Tony Gonzalez, Accounting Manager
Shawna Stokes, Budget Analyst
SUBJECT: Adoption of the City of Goleta Operating Budget and Capital Improvement Program Budget for FY 202 6/27 (Mid-Cycle) and Five- Year Capital Improvement Program , Approving Updates to the Personnel Rules , Approving Certain Benefits, and Side Letter Agreements with SEIU Local 620
RECOMMENDATION:

A. Adopt 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 2025/26 and 2026/27 and Five-Year Capital Improvement Program”; and B. Adopt 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”; and C. Receive an oral report, read by the City Clerk or staff, summarizing the recommendation for final action on compensation paid in the form of fringe benefits to City executive employees:

1. For all executive employees amend the City’s monthly Flexib le Benefit Plan Allowance such that:
i. Effective July 1, 2026, for employees enrolled with more than one dependent, the allowance shall be $1640 per month, or 85% of the monthly premium cost for the CalPERS Gold PPO plan (Region 2), rounded up to the nearest $10, whichever is higher. All other tiers remain unchanged.
ii. Effective January 1, 2027, for employees enrolled with one dependent, the a llowance shall be $1700 per month, or 85% of the monthly premium cost for the CalPERS Gold PPO plan (Region 2), rounded up to the nearest $10, whichever is higher , and employees enrolled with more than one dependent, the allowance shall be $1730 per month or 85% of the monthly premium cost for the CalPERS Gold PPO plan 1 Meeting Date: June 16, 2026

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(Region 2), rounded up to the nearest $10, whichever is higher . The employee-only tier remains unchanged; and

D. Adopt Resolution No. 26-__ entitled, “A Resolution of the City Council of the City of Goleta, California, Amending the City of Goleta Schedule of Authorized Positions , the City of Goleta Salary Schedule and Classification Plan, and the Funded Positions Compensation Plan Schedule for Fiscal Year 202 5/26 and Fiscal Year 202 6/27, Amending the Personnel Rules , Establishing an Employer -Paid Short -Term Disability Benefit for Unrepresented Management and Executive Employees, and Authorizing the Application of the Hiring Incentive Policy to Certain Positions”; and

E. Adopt Resolution No. 26-__ entitled, “A Resolution of the City Council of the City of Goleta, California, Approving Side Letter Agreements with SEIU Local 620, Amending Certain Fringe Benefit Increases”; and

F. Adopt Resolution No. 26-__ entitled, “A Resolution of the City Council of the City of Goleta, California, Establishing a Temporary Over-hiring Policy and Authorizing the City Manager, or Designee, to Tempor arily Adjust Adopted Budgets and Corresponding Schedule of Authorized Positions as Needed for a Period Not to Exceed 90 Days.”

BACKGROUND:

Budget Development Summary

On June 17, 2025, the City Council adopted a Two-Year Budget Plan for Fiscal Years (FY) 2025/26 and 2026/27, in alignment with the City Council’s Strategic Plan and each department’s Annual Work Program. Consistent with the City’s practice of reviewing and amending the two-year plan at its mid-point, staff has prepared the FY 2026/27 Mid-Cycle Budget for adoption. Once adopted, the second year of the plan becomes the Mid -Cycle Budget.

On February 3, 2026, staff presented a Preliminary Five -Year Forecast and FY 2026/27 Budget Priority -Setting Workshop. Staff recommended a “right -size, true -up” approach maintaining status -quo service levels and adjusting only for non -discretionary cost increases (such as the Sheriff’s contract, salaries and benefits, and insurance) and a “zero- sum” rule under which any new program or service -level increase must be offset by reductions, trade-offs, or new revenue. Council also provided direction to prioritize funding for Goleta Train Station and Splash Pad operations and maintenance, and to support the continued temporary deferral of the $250,000 General Fund contribution to the Housing-in- Lieu Fund. The preliminary forecast identified a potential long-term structural challenge in which ongoing expenditures are projected to exceed ongoing revenues in the out-years of the forecast, absent permanent reductions or new revenue.

On May 19, 2026, staff presented the Preliminary Mid -Cycle Budget Workshop. The materials were preliminary and did not represent the entire recommended budget. The City Council received the presentation and provided direction on items to be addressed or included in the final recommended budget. An updated forecast was provided, showing the City was in a better financial position than initially forecasted on February 3, 2026, primarily 2 Meeting Date: June 16, 2026

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due to fully recognizing the performance of the transactions and use tax (TUT), stable property tax, sustained Transient Occupancy Tax (TOT), and investment income. However, the City will remain challenged in future years to address continued deferred maintenance and increased service level demands and will require future revenue enhancements or trade-offs.

This report presents the Final Recommended FY 2026/27 Mid -Cycle Budget for adoption and responds to the feedback received at the May 19 Workshop. Both items are directly related to this budget year, and longer-term items will be brought forward in the coming fiscal year.

DISCUSSION:

This report is organized in five parts: (1) a brief summary of City Counc il’s feedback from the May 19 Workshop, (2) follow-up items responding to that feedback, centered on the personnel requests, (3) the FY 2026/27 Final Recommended Budget , (4) other related personnel updates, and (5) future items for later discussion.

1. Summary of City Council Feedback from the May 19 Workshop

At the May 19 Workshop, the City Council was broadly supportive of the recommended preliminary budget , and the proposed Facilities Capital and Building Maintenance Reserve Policy Framework. The City Councils feedback concentrated in the following areas:

 Personnel Requests: The City Coun cil asked for a comprehensive written business case for each requested position and reclassification, including a position-by-position justification, along with the vacancy and recruitment picture, in addition to a clear presentation of the budget with and without the request s.

This feedback is addressed in Part 2 below.
 Economic Outlook and Revenue Risk: City Council asked staff to monitor leading indicators for TOT and to identify how cost reductions would be enacted if conditions deteriorate. This is reflected in the conservative revenue assumptions and reserve discussion in Part 3.
 Reserves and Deferred Maintenance: City Council supported the Facilities Capital and Building Maintenance Reserve Policy Framework, which included supporting a baselin e of $1 million and asked that facilities maintenance be considered as part of a holistic deferred -maintenance strategy that includes pavement. This is addressed in Part 3 (reserves) and Part 5 (future items).  Pavement and the Capital Improvement Program: City Council asked for further detail on the pavement funding gap, value engineering and the unfunded CIP. This is addressed in Part 3 (CIP) and Part 5 (future items).

2. Follow-Up Items to City Council Feedback: Personnel Requests

Personnel requests were the primary subject of City Council discussion on May 19 , 2026, where City Council directed staff to return with a comprehensive written 3 Meeting Date: June 16, 2026

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justification before any positions are added or reclassified. This section provides that justification. The requests for new positions and reclassifications are not included in the attached budget documents, as they are presented here for City Council’s consideration, and will be discussed further during the presentation . If the City Council supports staff’s recommendation, the budget and the Schedule of Authorized Positions will need to be adopted as amended to incorporate them.

Summary of New Personnel Requests and Reclassifications

Staff is requesting two new positions, which would increase the City’s authorized staffing level by 2.00 full-time equivalent positions . The net General Fund impact of both positions is estimated at $118,680. The proposed Public Works Inspector position is structured to be net neutral to the General Fund, as its fully loaded costs are offset by reprogramming an equivalent amount of contract pavement -inspection services that is already in the budget. The proposed Management Analyst position in the Planning and Environmental Review (PER) Department would be partially offset by eliminating two vacant PER Intern II positions that have not been utilized since FY 2024/25. The table below summarizes the overall costs and funding source. The amounts shown are estimated fully loaded annual salary and benefit costs. They do not include position - related operating costs such as office space, equipment, IT, supplies, or training. Those items will be absorbed within the department’s overall budget or reprogrammed.

Table 1 – New Personnel Requests

Dept. Program Title/Grade
FY 2026/27
Est. Fully-loaded
Annual Cost
Funding Source FTE
Planning &
Env. Review
Housing Management
Analyst (137)
$164,480 General Fund, partially
offset by removing two
PER interns not being
utilized of $45,800.

1.00 Public Works Engineering Public Works
Inspector (130)
142,650 General Fund
(Reprogrammed from
reducing contracted
services, bringing
position in-house)

1.00 Total New Personnel Cost $307,130 Total costs, not adjusted

2.00 Adjustment to Two PER Interns (Intern II), not
being utilized since FY 24/25
-45,800
Adjustment to contract services for pavement in the
General Fund (101-50-5800-51073)
-142,650
Net Fiscal Impact to the General Fund $118,680 Adjusted cost

Staff is requesting four reclassifications. None of these increase the City’s total authorized FTE count. Each reclassification aligns an existing position's classification with the duties currently being performed. One position is title only. The table below summarizes these four reclassifications and is part of each department ’s justification below.

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Table 2 – Recommended Reclassifications of Existing Positions

Dept. Program Title/Grade Change
FY 2026/27
Est. Fully-
loaded
Incremental
Annual Cost
Funding
Source
General
Government
HR/Risk
Management
Reclass Human Resources
Analyst/DEI Officer (137) to Human
Resources Analyst (137)
$0 General Fund
Planning &
Env. Review Housing Reclass Senior Housing Analyst
(143) to Housing Manager (150) 5,100 General Fund Neighborhood
Services
Neighborhood
Services
Reclass Emergency Services
Coordinator (137) to Emergency
Services Manager (143)
14,500 General Fund
Total Reclassification Cost (General Fund) $19,600 General Fund
Neighborhood
Services Goleta Library
Reclass the two Library Book Van
Library Assistant (113) positions to
Library Book Van Library
Technician (115) positions
2,900 County per
Capita
Total Reclassification Cost (County per Capita) $2,900 County per Capita
Total Reclassification Cost (All Funds) $22,500 All Funds Note: For budgetary purposes, incremental reclassification cost reflects each incumbent's current step and placement in the new range, not the number of grades crossed. Because salary ranges overlap, an employee near the top of a range may see a smaller increase moving up two bands than an employee lower in a range moving up one.

The total net fiscal impact to the General Fund on new personnel requests (+$118,680) and reclassifications (+$19,600) is approximately $138,280.

Department Justifications for New Personnel and Reclassifications

The following summarizes each department ’s personnel justification request(s). All personnel requests and reclassifications have been reviewed by the City Manager’s Office, Human Resources , and Finance. Human Resources has prepared the draft classification specifications for the two new classifications (Housing Manager and Emergency Services Manage r), and recommended salary grade levels based on comparative positions. The specifications, along with each department’s more detailed justification for all personnel requests and reclassifications, are available in Attachment

6. Planning and Environmental Review – Restructuring Affordable Housing Program

Staff requests two related changes in the Planning and Environmental Review (PER) Department’s Affordable Housing Program (4600): (1) reclassifying the existing Senior Housing Analyst to a new Housing Manager, and (2) adding a new Management Analyst position. Together, t hese changes restructure the Housing Program to parallel the Sustainability Program (4500), with one analyst (Grade 137) reporting to one program manager (Grade 150).

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This structure has proven highly effective in the Sustainability Program, producing measurable productivity, cost -savings, and efficiency gains, including a recently awarded $550,000 Ocean Protection Council grant supporting the Sea Level Rise Study and Adaptation Plan. Applying the same structure to Affordable Housing provides greater depth and resilience, preserving institutional knowledge and continuity in a highly specialized, technical area in the event of staff turnover.

PER’s adopted FY 2026/27 Annual Work Program shifts several work items out of Advanced Planning’s (4300) deferred list and into Sustainability and Affordable Housing, including the Sea Level Rise Study and Adaptation Plan, a Conservation Element amendment for wildlife connectivity (AB 1889), a Safety Element amendment for extreme heat (AB 2684), a Tree Protection Ordi nance, and implementation of required Housing Element programs. This rebalances workload across PER and frees capacity in Advanced Planning for other priority work. The additional analyst is needed to meet expanding Affordable Housing workload, which has g rown with new below - market-rate housing development and increasing demand for tenant -protection assistance.

The restructuring adds one new Management Analyst (Grade 137) at an estimated fully loaded annual cost of $164,480 and reclassifies the existing Senior Housing Analyst to Housing Manager (Grade 150). The reclassification increases costs by $5,100 because the incumbent’s current step in the Senior Housing Analyst classification already places them near the salary range of the new Housing Manager class ification. The combined annual cost of the restructuring is $169,580. This is partially offset by eliminating two vacant PER intern positions (Intern II) that have not been utilized since FY 2024/25, reducing hourly appropriations by $45,800. The net ongoi ng General Fund impact of the restructur ing is $123,780. One -time setup for the new Management Analyst (workstation, equipment, and IT) and ongoing supplies, services, and training will be absorbed within the department’s existing budget.

While staff recommends eliminating the two vacant Intern II positions to partially offset the cost of the new Management Analyst, the City values its internship program.

Internships provide a meaningful workforce -development pathway, give students and early-career professionals direct exposure to public service, and offer the City a cost - effective, flexible resource that supports project work and builds a pipeline of future municipal talent. The PER department supports the reduction at this time given current priorities, and staff may reconsider the program’s role and funding as part of the next two-year budget cycle.

Updated draft classification specifications for the new Housing Manager are provided in Attachment 6 for reference.

Public Works – Public Works Inspector (Net-Neutral to the General Fund)

Staff recommends adding a second Public Works Inspector in the Transportation and Development Engineering Division (Program 5200). The City’s pavement rehabilitation program includes constructio n inspection as a required and eligible project -delivery cost. During delivery of the 2025 Arterial Pavement Project and Residential Resurfacing Project, the City incurred approximately $289,000 in contracted construction-inspection 6 Meeting Date: June 16, 2026

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costs. These services are necessary for quality assurance and to verify compliance with approved plans, specifications, City standards, and adopted Caltrans specifications.

Bringing this work in-house allows the City to perform a greater share of inspection with its own staff a nd reduce reliance on consultants. Because inspection is already an eligible, budgeted pavement -delivery cost, the position is funded by reprogramming $142,650 from contracted pavement-inspection services (101-50-5800-51073), making the position net -neutral to the General Fund. Beyond pavement, the inspector would support CIP project inspections, encroachment -permit inspections, development - related inspections, pavement assessments, and field investigations, many of which are funded through capital projects, developer deposits, or permit programs, which means the position will be subject to reimbursable funds and costs are offset by fees. The second inspector also provides operational redundancy and continuity of service .

Should this position be approved, st aff will work internally to provide the necessary internal budget adjustments in moving funds used for contracted pavement inspection services to the salaries and benefit accounts in Program 5200.

It should be noted that other additional one-time and ongoing costs associated with this position will include the following:

 One-time costs: Approximately $60,000 (assumes one light-duty pickup truck, initial equipment setup and workstations)
 Ongoing costs: Approximately $ 10,000 (assumes estimated amount for vehicle maintenance, routine supplies, software licenses and training)

These other auxiliary costs would be supported by one-time and ongoing reprogramming of existing appropriations from the same source as the position request, in making the overall position request net neutral.

Neighborhood Services – Emergency Services Coordinator to Emergency Services Manager

Since the Emergency Services Coordinator position was established in 2018, its scope and complexity have expanded well beyond the original classification. The role has evolved from maintaining the City’s emergency plans and serving as a liaison to local jurisdictions into a leadership position responsible for advanced regulatory compliance, regional coordination, and citywide disaster readiness. The position leads implementation of countywide emergency -evacuation software, oversees the expansion and modernization of the Emergency Operations Center, and has significantly expanded community -preparedness programming, incl uding bilingual (English/Spanish) outreach.

The position has a central role in FEMA reimbursement and disaster cost recovery.

Over the past 15 months, this work has secured more than $1.13 million in FEMA funding, with an additional $895,486 anticipated, strengthening the City’s financial resilience and establishing a more auditable disaster -accounting framework.

Comparable jurisdictions, such as the Cities of Santa Barbara, San Luis Obispo, and Ventura, maintain dedicated Emergency Manager positions refle cting this level of 7 Meeting Date: June 16, 2026

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responsibility. Reclassification to Emergency Services Manager (Grade 143) aligns the classification with the duties performed and supports retention of specialized expertise, at an estimated increase of $14,500. A draft classification specification for the new Emergency Services Manager classification is provided in Attachment 6 for reference.

Neighborhood Services – Two Part-time Library Assistants to Library Technicians (Book Van)

The duties performed by the two part-time Book Van Library Assistants have expanded beyond the current classification due to the specialized, independent nature of Book Van operations. Book Van service operates without an on-site supervisor, requiring the lead staff member to ensure service continuity, address safety concerns, resolve patron issues, and make operational decisions in real time during outreach visits in Isla Vista and throughout Zone 4. These responsibilities, including independent decision-making, direct engagement w ith community partners, and oversight of Department Aide staff , are consistent with the Library Technician classification rather than the entry -level Library Assistant classification.

Earlier this year the Library Division completed a comprehensive review of Book Van service delivery, including route design, service -stop evaluation, staffing roles, and safety protocols; most operational improvements have been implemented. Updating the classification is the final step to align the staffing structure with the duties performed and to support the long -term sustainability of the outreach model. The reclassification is funded by County per Capita funds at an annual cost of $2,900.

General Government – Human Resources Analyst / DEI Officer to Human Resources Analyst

Staff recommends reclassifying the Human Resources Analyst / DEI Officer (Grade 137) to Human Resources Analyst (Grade 137). The reclassification is at the same grade and has no fiscal impact; it aligns the title and classification specification with the position’s current duties.

Summary of Vacancies and Recruitment Status

At the workshop, the City Council asked for the current vacancy and recruitment status of City positions. The table below summarizes this information for all benefited full-time equivalent positions and shows fully loaded annual costs (including benefits). This list does not include part -time hourly, interns, or department aides , which are shown in Table 4.

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Table 3 – Vacancy & Recruitment Status – Full-Time Equivalent (as of June 9, 2026)

Dept Program Title/Grade
FY 2026/27
Fully loaded
Annual Costs
Recruitment
Status
Est. Start
Date FTE
General
Gov
City Clerk Deputy City
Clerk (130)
$132,900 Job posted –
Closed 6/1/26
9/1/26 1.0
Public
Works
Parks &
Open Space
Maintenance
Admin.

Assistant
(121)
110,000 Job posted –
Closed 6/1/26
9/1/26 1.0
Public
Works
Parks &
Open Space
Maintenance
Lead Maint.

Worker (121)
110,000 Background
check
8/1/26 1.0
Public
Works
Street
Maintenance
Lead Maint.

Worker (121)
110,000 Recruitment
pending
9/1/26 1.0
Neigh.

Services
(NS)
NS – Admin Program
Technician
(112) – Part-
Time
46,200 Background
check
8/1/26 0.5
Total Vacancies (General Fund) $509,100 4.5
Public
Works
Environment
al Services
Env. Services
Specialist
(137)
153,100 On hold TBD 1.0
Public
Works
Environment
al Services
Env. Services
Manager (150) 203,600 Offer accepted TBD 1.0
Total Vacancies (Solid Waste) $356,700 2.0
NS/Library Buellton
Library
Supervising
Library
Technician
(121)
110,000 On hold TBD 1.0
Total Vacancies (Buellton Library) $110,000 1.0
Total Vacancies (All Funds) $975,800 7.5

Table 4 –Vacancy & Recruitment Status – Hourly Part-Time (as of June 9, 2026)

Dept Program Title/Grade FY 2026/27
Est. Total Comp
Recruitment
Status
Est.

Start
Date
#
General
Gov City Council Intern I(1) $0 See footnote TBD 2.0(1) General
Services
GS -
Administration
Department
Aide 22,900 Recruitment
pending TBD 1.0
Finance Finance Department
Aide 22,900
Job posted -
Closed
6/8/26
8/1/26 1.0
PER Current Planning Intern II 22,900 Not open TBD 1.0
PER Advance
Planning Intern II 22,900 Not open TBD 1.0
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PW
Parks & Open
Space
Maintenance
Maintenance
Assistant 19,200 Not open TBD 1.0
Total Vacancies (General Fund) $110,800 7.0
NS/Library Goleta Library Library Page 14,800 Not open TBD 1.0 NS/Library Buellton Library Department
Aide 22,900 Not open TBD 1.0
NS/Library Goleta Library Department
Aide 22,900
Job posted -
Closes
6/15/26
8/1/26 1.0
Total Vacancies (Library Funds) $60,600 3.0
Total Vacancies (All Funds) $171,400 10.0
(1) The two Intern I positions for City Council do not have direct funding programmed. Council interns are funded by their conference, meetings, and travel budget allotted to each member of $10,000.

Summary of FTEs by Department

The following is a snapshot of the City’s full -time equivalents (FTE’s) by department since FY 2021/22 to current. Included in the table under the column labeled “FY 2026/27 with Requests” are the two new position requests, the Management Analyst and Public Works Inspector, and highlighted in yellow is what the FTE count would look like with the two new position requests.

Table 5 – Summary of FTEs by Department

Department FY
2021/22
FY
2022/23
FY
2023/24
FY
2024/25
FY
2025/26
FY 2026/27
Current
FY 2026/27
with
Requests
General
Government 16.900 17.900 18.150 19.250 18.000 18.000 18.000 General
Services 3.000 4.750 5.750 6.750 7.000 7.000 7.000
Library
Services 16.125 17.125 17.125 17.125 17.125 17.125 17.125 Finance 10.000 12.000 12.000 12.000 12.000 12.000 12.000 Planning &
Env. Review 18.500 20.500 20.500 19.500 19.500 19.500 20.500 Public Works 29.000 36.000 37.000 39.000 39.000 39.000 40.000 Neighborhood
Services 6.500 10.000 11.000 11.000 11.000 11.000 11.000 Total FTE 100.025 118.275 121.525 124.625 123.625 123.625 125.625

Summary of Part-Time Positions, Interns, and Department Aides

In addition to full -time positions, the City employs hourly part-time staff, interns, and department aides that supplement core staffing without adding permanent FTE s. This Schedule of Authorized Positions and position control for hourly types was first established in FY 2025/26. The following table summarizes the number of positions by department. A detailed summary is provided in Attachment 3, Exhibit B.

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Table 6 – Summary of Hourly FTEs by Department

Department
FY 2025/26
FY 2026/27
Original
FY 2026/27
with Requests
General Government 3.000 3.000 3.000
General Services 1.000 1.000 1.000
Library Services 10.000 10.000 10.000
Finance 1.000 1.000 1.000
Planning & Environmental Review 2.000 2.000 0.000
Public Works 4.000 4.000 4.000
Neighborhood Services 6.000 6.000 6.000
Total Number of Positions 27.000 27.000 25.000

Mid-Cycle Budget Comparison: With and Without the Personnel Requests

In efforts to illustrate the fiscal impact to the General Fund, staff have prepared a high- level comparison of what the recommended budget looks like with those positions factored in and compared to the budget without those positions.

Table 7 – Mid-Cycle Budget Comparison with Pending Personnel Requests

General Fund
FY 2026/27
Preliminary Mid-Cycle
Workshop
5/19/26
FY 2026/27
Final Mid-Cycle
without Personnel
Requests
FY 2026/27
Final Mid-Cycle
with Personnel
Requests
Ongoing Revenues $55,282,762 $55,282,762 $55,282,762
Ongoing Expenditures
(does not include one-
time expenditures)
$54,609,593 $54,690,493 $54,690,493
Pending Personnel
Requests – General
Fund(1)
$0 $0 $138,280
Adjusted Ongoing
Expenditures $54,609,593 $54,690,493 $54,828,773
Net Operating Revenue $673,169 $592,269 $453,989
(1) Pending Personnel Requests – General Fund, includes the total net fiscal impact to the General Fund on new personnel requests (+$118,680) and reclassifications (+$19,600) which is approximately $138,280.

Alternatives and Options Considered on Personnel Requests

At the workshop, the City Council asked staff to evaluate alternatives to permanent, full- year hires for the two new positions. Staff has reviewed the following options, any of which the City Council may direct:

 Two-year limited -term appointment : Authorize one or both positions as limited-term rather than permanent, allowing the City Council to reassess the workload and fiscal outlook before committing to an ongoing baseline cost. This 11 Meeting Date: June 16, 2026

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reduces long-term commitment but may affect recruitment competitiveness for specialized roles.
 50/50 split assignment: Structure the new Management Analyst to split time across Affordable Housing and Advanced Planning (or another high -need division), directly addressing the request that the position relieve the Advanced Planning backlog during ramp-up.
 Phased o r mid -year start: Begin one or both positions on January 1, 2027 , rather than July 1, 2026, reducing the FY 2026/27 cost to roughly half of the annualized amount, at approximately $59,340.
 Hold or freeze selected vacancies: Offset all or part of the new p ositions by holding selected non -essential vacancies, as discussed in the vacancy assessment above.

Staff Recommendation on Personnel Requests Among the Options

Staff considered the alternatives above and recommends permanent, full -year appointments. The Public Works Inspector is net-neutral to the General Fund regardless of start date, so a limited -term or phased approach yields no General Fund savings while delaying needed inspection capacity and weakening recruitment for a specialized role. For the Management Analyst, a mid -year start would save roughly $59,340 in FY 2026/27 but defers the Housing Element and tenant-protection workload the position is intended to absorb; the restructure is already partially offset by eliminating two unused intern positions, so the ongoing fiscal case for delay is limited. Holding vacancies to offset the positions would trade one staffing need for another rather than resolve the workload gap.

Staff recommends that the City Council a pprove the two new positions and four reclassifications described above , to align with the upcoming fiscal year . With these items, the General Fund operating budget remains structurally balanced, with ongoing revenues exceeding ongoing expenditures by $453,989, and total authorized FTE increases by 2.0 FTE from 123.625 to 125.625. If the City Council supports the personnel requests, it is asked to adopt the budget as amended and the Schedule of Authorized Positions as amended to incorporate these positions.

3. FY 2026/27 Final Recommended Budget Summary
(Figures going forward do not include the Personnel Requests)

This part presents the final recommended budget for adoption. Because the City Council reviewed the bulk of the budget on May 19, 2026, this section highlights changes since the May 19 workshop and includes high-level summary tables. The line-item detail and analysis are provided in Attachment 1, Exhibit A.

Net Changes Since the May 19 Preliminary Budget

The following section summarizes the updates to the recommended budget since it was last presented to Council at the budget workshop on May 19, 2026, when the numbers were preliminary. Adjustments were made based on updated information. 12 Meeting Date: June 16, 2026

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 General Fund Reven ues: The final proposed General Fund revenues for FY 2026/27 remain at $55,282,762.

 General Fund Expenditures: The final proposed General Fund expenditures for FY 2026/27 are recommended at $ 61,586,666, an increase of $ 180,900 or 0.3% from the May 19 Workshop . The following list summarizes the adjustments made since the May 19 Workshop:

 $80,900 related to salary and benefit cleanup adjustments, which include increases to the tiered health allowances, long-term disability, and short- term disability
 $100,000 programmed towards CIP for Lake Los Carneros Footbridge (CIP Project No. 9132)

Additional details of the significant changes can be found in Attachment 1, Exhibit A.

Recap of Major Financial Commitments

The recommended budget reflects several major commitments carried forward from the June 2025 adoption: the Sheriff’s law-enforcement-services contract (through June 30, 2027) with a 5.28% annual escalator, an estimated increase of approximately $700,000–$800,000 in FY 2026/27; approximately $1.1 million in annual Lease Revenue Bond debt service; approximately $1.4 million in annual Sales Tax Revenue Bond (Measure A) debt service; and the fully annualized effect of the adopted MOU and market-rate salary adjustments across all departments.

All Funds Budget Summary

The following budget summaries compare the FY 2024/25 actuals, against the current FY 2025/26 Budget, in addition to the final recommended FY 2026/27 budget. The dollar change and percentage change is focused on the change to FY 2026/27 numbers only, since this is a mid-cycle update.

Table 8 – FY 2026/27 - All City Funds Summary

All City
Funds -
Revenues
FY 2024/25
Actuals
FY 2025/26
Current
FY 2026/27
Original
FY 2026/27
Revised
$
Change
%
Change
General Fund $54,760,784 $53,212,850 $52,767,733 $55,282,762 $2,515,029 4.8% Special Funds $49,234,631 $102,924,948 $23,820,998 $20,103,045 -$3,717,953 -15.6% Total $103,995,414 $156,137,797 $76,588,731 $75,385,807 -$1,202,924 -1.6%

All City
Funds -
Expenditures
FY 2024/25
Actuals
FY 2025/26
Current
FY 2026/27
Original
FY 2026/27
Revised
$
Change
%
Change
General Fund $46,392,738 $79,165,799 $53,233,844 $61,586,666 $8,352,822 15.7% Special Funds $59,944,293 153,319,358 27,642,357 14,965,943 -12,676,414 -45.9% Total $106,337,031 $232,485,157 $80,876,201 $76,552,609 -$4,323,593 -5.3% 13 Meeting Date: June 16, 2026

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General Fund Revenue Summary

Final recommended General Fund revenues for FY 2026/27 are $55,282,762, an increase of approximately $2.5 million (4.8%) over the original adopted estimate, driven primarily by Transaction and Use Tax, Transient Occupancy Tax, sales tax, license and service charges, franchise fees, and investment income. Staff has applied conservative assumptions given continued economic volatility.

Table 9 - Summary of General Fund Revenues by Major Category

Revenues by
Category
FY 2024/25
Actuals
FY 2025/26
Current
FY 2026/27
Original
FY 2026/27
Revised
$
Change
%
Change
Property Tax $10,136,928 $10,421,800 $10,601,200 $10,680,500 $79,300 0.7% Sales Tax 8,980,584 $8,806,000 $9,057,800 $9,083,970 $26,170 0.3% Transaction and
Use Tax 12,322,825 $12,516,800 $11,600,000 $13,483,000 $1,883,000 16.2% Transient
Occupancy Tax 14,110,059 $13,800,000 $14,214,000 $14,370,000 $156,000 1.1% Cannabis Tax 743,488 $550,000 $650,000 $500,000 -$150,000 -23.1% Franchise Fees 1,632,464 $1,602,700 $1,616,100 $1,632,100 $16,000 1.0% License & Service
Charges 2,425,144 $3,119,560 $3,189,348 $3,239,348 $50,000 1.6% Fines and
Penalties 270,610 $201,500 $201,500 $201,500 $0 0.0% Investment
Income 2,104,478 $1,026,200 $1,094,200 $1,576,200 $482,000 44.1% Reimbursements 1,175,150 $861,105 $392,900 $397,100 $4,200 1.1% Other Revenues 849,764 $272,500 $116,000 $96,500 -$19,500 -16.8% Transfers In 9,290 $34,685 $34,685 $22,544 -$12,141 -35.0% Total Revenues $54,760,784 $53,212,850 $52,767,733 $55,282,762 $2,515,029 4.8%

Additional discussion and analysis on all revenues can be found in Attachment 1 - Exhibit A.

General Fund Expenditure Summary

Final recommended General Fund expenditures for FY 2026/27 total $61 .6 million (exclusive of pending personnel items), an increase of approximately $8.2 million (15.4%) over the original adopted budget on June 17, 2025 . Excluding one -time expenditures for special projects, equipmen t and vehicle replacement, and General Fund support to CIP projects, the adjusted ongoing operating budget is approximately $54.6 million. The increase is driven by salaries and benefits, the Sheriff -contract escalation, Goleta Train Station operations, in surance, IT services, and one -time General Fund support to critical CIP projects. The table summarizes total expenditures by department, including ongoing and one-time.

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Table 10 – Summary of Expenditures by Department

Expenditures
by Department
FY 2024/25
Actuals
FY 2025/26
Current
FY 2026/27
Adopted
FY 2026/27
Revised
$
Change
from
Original
%
Change
from
Original
General
Government $7,393,795 $7,119,900 $7,430,500 $7,863,550 $433,050 5.8% General
Services $4,704,998 $3,864,400 $4,304,500 $4,285,100 -$19,400 -0.5% Library $1,290,708 $419,494 $485,394 $552,450 $67,056 13.8% Finance $2,069,000 $2,161,600 $2,305,800 $2,370,800 $65,000 2.8% Planning &
Env. Review $6,454,230 $5,801,450 $6,158,500 $6,287,802 $129,302 2.1% Public Works $19,879,545 $14,391,400 $14,467,900 $15,638,691 $1,170,791 8.1% Neighborhood
Services $3,368,758 $3,353,550 $3,552,250 $3,759,600 $207,350 5.8% Public Safety $11,548,800 $12,309,400 $13,235,400 $13,235,400 $0 0.0% Non-
Departmental $894,200 $1,293,100 $1,293,600 $1,835,550 $541,950 41.9% CIP $17,504,120 $2,373,700 $0 $5,757,723 $5,757,723 0.0% Total
Expenditures $75,108,154 $53,087,994 $53,233,844 $61,586,666 $8,352,821 15.7%

Table 11 – Summary of Expenditures by Major Category

Exp. by
Category
FY 2024/25
Actuals
FY 2025/26
Current
FY 2026/27
Adopted
FY 2026/27
Revised
$
Change
from
Original
%
Change
from
Original
Salaries &
Benefits $17,443,500 $17,780,900 $18,493,000 $18,966,700 $473,700 2.6% Operating $38,762,470 $32,173,644 $33,798,544 $35,602,193 $1,803,649 5.3% Capital $18,093,984 $2,602,500 $394,750 $6,232,473 $5,837,723 1478.8% Transfers $808,200 $530,950 $547,550 $785,300 $237,750 43.4% Total Exp $75,108,154 $53,087,994 $53,233,844 $61,586,666 $8,352,821 15.7%

General Fund – Five-Year Forecast and Projected Reserves and Fund Balance

The General Fund Five-Year Forecast (base-case scenario), along with its projected one-time reserves and fund balance have been updated based on the recommended FY 2026/27 budget. The following section is a high -level summary of the updated forecast, which will be discussed in more detail at the meeting. The following chart illustrates projected ongoing revenue against ongoing expenditures.

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Figure 1 – General Fund Revenue and Expenditures

Key Forecast Findings:

 Revenues are anticipated to grow modestly, supported primarily by TUT (Measure B) and stable property taxes.
 While ongoing revenues are projected to continue exceeding ongoing expenditures, the operating margin narrows over the next five years as expenditures grow at a faster rate than revenues, primarily related to the growth rate of the Sheriff contract at 5.28%.
 The City is projected to have a structurally balanced budget over the next five years, as ongoing revenues are expected to exceed ongoing expenditures over the next five years; however, expenditures are expected to grow at a faster rate.

The net operati ng revenue (ongoing revenues less ongoing expenditures) is projected to average around $385,000 over the next five years.  The net operating revenue spread will make it difficult for any new programs or increased service levels without having offsetting re ductions or a new revenue source.
 Forecast does not factor in restoring deferred maintenance or any major changes and will continue to be updated in the next fiscal year as new information becomes available.
 With the personnel requests factored in, net o perating revenue is projected to average around $241,000 over the next five years.

The following chart summarizes the estimated reserves and fund balance from FY 2025/26 (estimated actuals) through FY 2030/31. Actual numbers will change, as they are derived from the estimated fund balance for current FY 2025/26. In addition, staff will be working on closing out the fiscal year-end on June 30, 2026, and will undergo its annual audit. Final performance numbers for FY 2025/26 will be reported back in September 2026, and audited numbers in December 2026.
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Figure 2 – Fund Balance and Reserves

Key Reserves and One-Time Fund Balance Findings:

 The Contingency Reserve policy target of 33% of operating expenditures is met, at $17.0 million, and projected to be met over the next 5 years.  Public Facilities and Building Maintenance reserve set-aside is set at a minimum level of $1 million.
 Large one-time fund balance of $5.8 million being appropriated to support CIP projects, including San Jose Creek Fish Passage Modification Project (CIP No. 9117) and Lake Los Carneros Foot Bridge (CIP No. 9132)
 Litigation defense fund has been increased from $400,000 to $600,000  Fund balance and reserves will be updated as we go through the year-end audit, and updates will be provided in the Q1 Financial Review Report.

Capital Improvement Program (CIP)

Disclaimer: The City is currently undergoing a Development Impact Fee (DIF) Nexus Study, which will return to the City Council for consideration on July 17, 2026. Because DIF revenues provide significant one -time capital funding and the rates may change, the cost and budget assumptions in the recommended Five-Year CIP are based on the prior study and estimates. The CIP will be refined and brought back for the City Council's consideration following adoption of the updated DIF Nexus Study and rates, anticipated in September 2026.

As part of the Two-Year Budget process, staff reorganized the CIP into two lists: a Five- Year CIP Project List and a separate Long-Term CIP Project List. This structure allows the City Council to reprioritize major capital projects against available funding and staff capacity. The Five-Year CIP serves as a living document. The two lists are described briefly below and detailed in Attachment 1, Exhibit B.

 The Five -Year CIP Project List : The City's current active priority projects, with updated project sheets and cost estimates. These are the projects identified in 17 Meeting Date: June 16, 2026

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departmental Annual Work Programs to be actively worked on over the next five years, driven by public safety, prior commitments, state or federal mandates, public expectations, or grant deadlines.

 The Long-Term CIP Project List (Long -Term CIP): Conceptual future projects, generally large-scale (typically $100,000 or greater with a useful life beyond five years), that extend past the five -year window. They are drawn from City Council direction, departmental recommendations, and adopted policy documents (for example, the DIF Program, the Bicycle and Pedestrian Master Plan, and the UCSB Long Range Development Plan), reviewed annually, and reviewed by the Planning Commission for General Plan consistency. These projects remain conceptual, with preliminary cost estimates, unless and until the City Council formally directs that they advance.

Staff recommends an updated Five -Year CIP Project List and Long -Term CIP Project List, detailed in Attachment 1, Exhibit B. Key changes to each are summarized below.

Five-Year CIP Project List, Long-Term Project List, and Budget Summary

The table below summarizes the proposed changes to the Five -Year CIP Project List.

Projects are recommended to be reclassified to the Five -Year CIP to align with the department Annual Work Program.

Table 12 – Proposed Changes to the Five-Year CIP Project List

Project Status as
of June 17, 2025
Adoption
Project Status
Recommendation
June 2026 Adoption
Project
No. Project Name
Long-Term Five-Year CIP 9121 Goleta Community Center ADA Improvements
Long-Term Five-Year CIP 9127 Goleta Community Center Campus Refresh
Long-Term Five-Year CIP 9071 Improvements to Athletic Field at GCC Long-Term Five-Year CIP 9122 City-Wide Open Space Management & Maintenance
Long-Term Five-Year CIP 9123 Lake Los Carneros Master Plan Long-Term Five-Year CIP 9124 Fairview & Stow Canyon Traffic Signal Long-Term Five-Year CIP 9133 Hollister Ave Sidewalk Improvement at Ellwood School
Long-Term Five-Year CIP 9132 Lake Los Carneros Footbridge Five-Year CIP Complete 9111 Jonny D. Wallis Neighborhood Park Phase 2 Splash Pad

The Long -Term CIP Project List has been updated and the proposed changes are summarized below. Additional details and the complete Long-Term CIP Project List can be found in Attachment 1 – Exhibit B.

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Table 13 – Proposed Changes to the Long-Term CIP Project List

Project Status as
of June 17, 2025
Adoption
Project Status
Recommendation
June 2026 Adoption
Project
No. Project Name
Five-Year CIP Long-Term 9062 Storke Road/Hollister Avenue Transit, Bike/Ped, and Median Improvements
Five-Year CIP Long-Term 9125 Rectangular Rapid Flashing Beacons (RRFBs) Calle Real @ Jenna
Five-Year CIP Long-Term 9135 Stow House Preservation

The table below summarizes the priority CIP projects by department that will be worked on over the next five years. The numbers do not include projects in the Long-Term CIP project list. It should be noted that project cost estimates are subject to change as new information becomes available.

Table 14 - Five-Year CIP Projects by Department

CIP - Priority
Projects
June 2026
# of
Priority
Projects
Total Project
Costs
Total Cost to
Complete
Funded
Amount
Est.

Unfunded
Amount
General Services 6 $23,039,836 $21,758,887 $12,238,887 $9,520,000 Neighborhood
Services 10 $78,306,885 $49,384,147 $20,316,324 $29,067,823 Public Works 24 $232,727,904 $134,249,997 $97,205,090 $37,044,907 All Departments 40 $334,074,624 $205,393,031 $129,760,301 $75,632,730

Full details of the updated CIP can be found in Attachment 1, Exhibit B, along with key changes to the FY 2026/27 CIP Budget. As disclaimed earlier, the CIP will be further refined and updated as part of the DIF Nexus Study Update, and subject to further updates and new information becomes available.

Gann Appropriations Limit for Fiscal Year 2026/27

The Gann Limit was approve d 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 resolution can be found in Attachment 2 of this packet.

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 19 Meeting Date: June 16, 2026

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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.

This year, the calculation was based on the growth in non -residential assessed valuation due to new construction within the Ci ty at 8.16%. The alternative factor was

4.95% for the percent growth in state per capita personal income.

The choice offered for the annual population growth factor is the greater of the growth in City or County population. Based on growth rates for both the City of Goleta (0.97%) and the County of Santa Barbara (0. 14%) provided by the California Department of Finance, the appropriation limit was calculated using the County of Santa Barbara’s population growth factor of (0.14%). The application of the annual growth factors to the FY 2025/26 limit of $84,436,636 resulted in a FY 2026/27 limit of $91,198,808, a total growth factor of 8.01%. The Gann calculation is reviewed annually by the City’s independent audit firm as part of t he annual audit process. The resolution and calculation of the Gann Limit can be found in Attachment 2.

4. Other Related Personnel Updates

Personnel Rules Updates

The Personnel Rules were last updated by the City Council via Resolution No. 24 -71 on December 3, 2024 . Staff recommends updates to the Personnel Rules to clarify existing policies, address administrative cleanup items, and reflect changes in practices or laws since the last update. Below is a summary of the recommended changes:

 Section 8.5 Overtime: Added a reference to compensatory time off (CTO) and the 240-hour maximum amount accruable.
 Section 8.6 The 9/80 Plan: Revised language so the work week begins on an employee's alternating regular day off rather than Friday, allowing employees to flex on a day other than Friday (primarily benefiting Library staff).  Section 9.1 Holidays: Renamed Cesar Chavez Day to Farmworker's Day.  Section 9.2 Vacation: Replaced the narrative language defining vacation with a numerical chart to avoid confusion on timing of eligibility.  Section 9.17 Family and Medical Leave: Corrected language related to bonding leave for situations in which both parents are employed by the City, to comply with current requirements under the California Family Rights Act (CFRA).  Section 9.19 Absences and Leaves of Absence Generally: Corrected language to grant the City Manager authority to approve employee leaves of absence.  Section 14.3 Supplemental Pay for Parental Leave: Revised the hours -worked eligibility requirement to match the FMLA threshold (1,250 hours). 20 Meeting Date: June 16, 2026

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 Rule X VI Alcohol & Drug Policy: Edited language regarding marijuana to be consistent with current laws pertaining to marijuana use and employment.  Section 20.1 Transportation Demand Management Program: Updated language to reflect current practices.
 Other edits: Numerous other edits correcting typos or adding clarifying language throughout.

A clean copy of the recommended revised Personnel Rules is included in Attachment 3, Exhibit E. A redline version is available upon request.

Health Allowance Updates and Side Letter Agreements

As part of the 2024 –2027 Memorandum of Understanding (MOU) with the Service Employees International Union (SEIU) Local 620, the City moved and union agreed to move a tiered health system for the allowance given to cover medical insurance.

As part of the overall recommended budget, staff met and conferred with SEIU and is recommending an increase to certain tiered flexible benefit plan allowances that will apply to all eligible employees. Copies of the related side letters can be viewed in detail in Attachment 4. In summary, staff is recommending the following:

 Effective July 1, 2026, for employees enrolled with more than one dependent, the allowance shall be $1640 per month, or 85% of the monthly premium cost for the CalPERS Gold PPO plan (Region 2), rounded up to the nearest $10, whichever is higher. All other tiers remain unchanged.
 Effective January 1, 2027, for employees enrolled with one dependent, the allowance shall be $1700 per month, or 85% of the monthly premium cost for the CalPERS Gold PPO plan (Region 2), rounded up to the nearest $10, whichever is higher, and employees enrolled with more than one dependent, the allowance shall be $1730 per month or 85% of the monthly premium cost for the CalPERS Gold PPO plan (Region 2), rounded up to the nearest $10, whichever is higher.

The employee-only tier remains unchanged.

The CalPERS Gold PPO plan is selected as the benchmark because it is the most common health plan. In addition, Region 2 incorporates rates for Santa Barbara County, in addition to other Counties, including Ventura, San Luis Obispo, Fresno, Imperial, Inyo, Kern, Kings, Madera, Orange, San Diego, and Tulare. This helps with cost control and administering the flexible benefit allowance. For budgetary purposes, staff has assumed the following health allowance adjustments and may be subject to further refinement.

 Starting July 1, 2026, the health allowance for employee plus family is assumed to increase from $1,640 to $2 ,120 a month, an increase of $480 per month or

29.3% increase.
 Starting January 1, 2027, the health allowance for employee plus one is assumed to increase from $1,700 a month to $1,840 a month, an increase of $140 per 21 Meeting Date: June 16, 2026

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month, or 8.2% increase, and for employee plus family, is assumed to increase from $1,730 to $2,390 a month, an increase of $660 per month or 38.2% increase.

The preliminary rates for the 2027 calendar year are expected to be released June 16, 2026, and finalized in mid-July 2026. Staff’s assumptions for the 2027 rates assume a 13% increase to the CalPERS Gold PPO plan. Should the rate increase go above staff’s assumptions, the budget will need be further reviewed, and adjustments may be warranted. If the rate increase falls belo w 13%, minor savings may be experienced.

The methodology and rates are expected to be set through the term of the MOU, which is December 31, 2027, and subject to future bargaining and negotiation.

Short-Term and Long -Term Disability Benefit Updates and Side Letter Agreements

Included in the final recommended budget are enhancements to both short -term and long-term disability benefit s. These updates are part of the broader benefit package presented at the May 19 Workshop. Both disability enhancements are ongoing costs, primarily supported by the General Fund, and targeted to be effective July 1, 2026. The benefit updates and fiscal impacts are summarized below.

 City of Goleta eligible employees are provided Long -Term Disability (LTD) insurance as part o f their benefits package , currently paying 60% of monthly earnings up to a maximum of $6,000 per month. This is an employer-sponsored benefit provided to all employees, and to the City’s knowledge, has not been increased in many years. Based on a review by the City’s benefits consultant and a survey of comparable agencies, the current maximum is no longer competitive.

Staff has proposed a modest increase to a new maximum of $9,000 per month, at an additional cost to the City of approximately $7,000 per year.  Short-Term Disability coverage is currently available only to employees in SEIU (General and Miscellaneous) and the Confidential Unit, who participate in the State Disability Insurance program (which includes Paid Family Leave) . Many unrepresented employees begin City employment with low or limited leave banks, and a review of comparable and nearby agencies indicates that the absence of this coverage leaves the City less competitive and hinders recruitment and retention of management staff . Employer-paid short-term disability is a common total-compensation element for management employees in both the public and private sectors, and offering it through the City's pooled program (PRISM) provides competitive coverage at a stable, predictable cost .

The budget proposes providing an employer -sponsored short -term disability benefit to unrepresented management employees (approximately 26 employees), with coverage of 66.67% of salary and a maximum weekly benefit of $2,500. Because this coverage would be employer -sponsored and fully City- paid, the estimated annual cost to the City is $18,000 per year.

These benefit updates are set forth in the accompanying resolutions (Attachment 3 and Attachment 4).

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Hiring Incentive Policy Update

On May 17, 2022, the City Council adopted Resolution No. 22-21 “Establishing a Hiring Incentive Program” and authorized the City Manager to apply the Hiring Incentive Policy to the following classifications for a period not to exceed one year: Assistant Public Works Director, Principal Civil Engineer, Senior Engineer, and Associate Engineer. The policy applied to five positions in total within the listed classifications.

On June 30, 2023, the City Council authorized the City Manager to apply the Hiring Incentive Policy to the following classifications for a period not to exceed one year:

Principal Civil Engineer, Senior Engineer, and Associate Engineer.

On December 3, 2024, the City Council authorized the City Manager to apply the Hiring Incentive Policy to the following classifications for a period not to exceed one year:

Principal Civil Engineer, Senior Engineer, and Associate Engineer.

The incentive was adopted at 10% of the top step of the base salary range of the position to which the new employees is hired, and to be paid as follows:

o 3% upon completion of 6 months of service
o 3% upon completion of 1 year of service
o 4% upon completion of 3 years of service = 10% total

Since the implementation of the program, staff has been successful in recruiting for a few of the positions but is now recommending renewing the Hiring Incentive Policy for another year (through June 30 , 2027) and apply ing the policy to the following classifications:

o Principal Civil Engineer
o Senior Engineer

While these positions are currently filled, staff felt that having this flexibility available would help recruitment should a position become vacant over the nex t year. These critical positions continue to be difficult to fill due to an ongoing shortage of qualified civil engineers and a tight labor market. This authority to authorize is set forth in the accompanying resolutions (Attachment 3).

Temporary Over-hire (Overfilling, Double Filling) Policy

In addition to the proposed updates to the Personnel Rules, staff recommends authorizing the City Manager or designee to temporarily “over-hire” (also referred to as “overfilling” or “double-filling”) an authorized position, to allow a departing employee and the successor recruited to fill that position to occupy the same authorized position at the same time. This flexib ility supports succession planning, job training, transfer of institutional knowledge, and continuity of essential City operations, which staff has determined are needed from time to time.

Key parameters of this authority:

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 Authorization: The City Manag er (or designee) may authorize an over -hire only upon a written finding by the Finance Director (or designee) that it can be supported as described below.
 Funding (net-neutral): The cost must be absorbed within existing appropriations , typically from salar y and vacancy savings, which may include savings from other vacant positions, without a supplemental appropriation, so the action remains net - neutral to the adopted budget.
 Duration: Each over -hire is limited to the shorter of 90 days or the period that available savings can support, as determined by the Finance Director (or designee).  No Permanent Change: The authority does not increase the total number of authorized positions and does not permit any permanent change to the budget or the Schedule of Authorized Positions; permanent changes would continue to require City Council approval.

These provisions are set forth in the accompanying resolution (Attachment 5) and are consistent with best practices for position control and succession planning among California public agencies.

5. Future Items to be Discussed Later

In addition to the follow-up items addressed above, the City Council provided feedback on several matters to be considered in the new fiscal year, in addition to future budget balancing strategies that were discussed at the May 19 Workshop . These items are informational and will be brought back for further discussion on the estimated timelines below.

 Summer/Fall 2026: Capital Improvement Program Update and Grant Updates.

Staff will return with an updated CIP following adoption of the Development Impact Fee Nexus Study, along with updates on major capital grant s, including the status of the San Jose Creek Multipurpose Path grant.

 Winter/Spring 2026-2027: Deferred Maintenance and Facilities Maintenance Funding Policy. Staff will bring forward information on the City’s deferred - maintenance obligations and funding policy for facilities maintenance. The City Council expressed support for the Facilities Capital and Building Maintenance Reserve Policy Framework, including maintaining a baseline reserve of $1 million, and supported bringing the funding policy back for formal adoption. The City Council also asked staff to explore a shared-responsibility arrangement, including potential capital campaigns , with the nonprofit organizations that operate City -owned facilities.

 Spring 2027: Pavement Maintenance , Value Engineering and Long -Term Funding Strategy. Staff will present additional detail on pavement maintenance and value engineering, including updated Pavement Condition Index (PCI) Information and funding level scenarios, for discussion at future meetings (whether as part of its annual pavement update or part of the broader deferred-maintenance discussion.

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 Ongoing: Economic Monitoring. Staff will continue to monitor leading indicators of revenue performance, including TOT trends, travel-market reports, and quarterly revenue per available room (RevPAR) data, and will report at the City’s quarterly financial rev iews. Consistent with City Council direction, staff will continue to maintain a tiered set of cost-reduction measures that the City Council could enact if economic conditions deteriorate, so the City can respond earlier rather than through more severe reductions later.

FISCAL IMPACTS:

Recommended Budget without Personnel Requests: The fiscal impact of approving the attached resolutions is appropriating the following total revenues and expenditures for FY 2026/27:

Table 15 – FY 2026/27 Revenue and Expenditure Appropriations

Fund Type FY 2026/27 Proposed
Revenues Expenditures
General Fund $55,282,762 $61,586,666
Special Revenue Funds 20,103,045 14,965,943
Total All Funds 75,385,807 76,552,609
Less Transfers (612,844) (807,845)
Total All Funds Less Transfers 74,772,963 75,744,764

Recommended Budget with Personnel Request s: The fiscal impact of approving the pending personnel requests will require adopting the resolutions as amended, and will be appropriating the following total revenues and expenditures for FY 2026/27:

Table 16 – FY 2026/27 Revenue and Expenditure Appropriations with Personnel Requests

Fund Type FY 2026/27 Proposed with Personnel Requests
Revenues Expenditures
General Fund $55,282,762 $61,724,946
Special Revenue Funds 20,103,045 14,965,943
Total All Funds 75,385,807 76,690,889
Less Transfers (612,844) (807,845)
Total All Funds Less Transfers $74,772,963 $75,883,044

ALTERNATIVES:

The City Council can modify the proposed budget and other items , then adopt the resolutions as amended.

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LEGAL REVIEW BY: Isaac Rosen, City Attorney

APPROVED BY: Robert Nisbet, City Manager

ATTACHMENTS:

1. Resolution No. 2 6-__ 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 Five-Year Capital Improvement Program”
Exhibit A. Budget Plan
Exhibit B. Capital Improvement Program

2. Resolution No. 2 6-__ entitled, “A Resolution of the City Council o f the City of Goleta, California, Adopting the City’s GANN Limit for Fiscal Year 2026/27” Exhibit A. Gann Limit Worksheet

3. 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, the City of Goleta Salary Schedule and Classification Plan, and the Funded Positions Compensation Plan Schedule for Fiscal Year 202 5/26 and Fiscal Year 202 6/27, Amending the Personnel Rules, Establishing an Employer -Paid Short-Term Disability Benefit for Unrepresented Management and Executive Employees, and Authorizing the Application of the Hiring Incentive Policy to Certain Positions” 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. Funded Positions Compensation Plan Schedule
Exhibit D. Organization Chart by Position
Exhibit E. Personnel Rules

4. Resolution No. 26 -__ entitled, “A Resolution of the City Council of the City of Goleta, California, Approving Side Letter Agreements with SEIU Local 620, A mending Certain Fringe Benefit Increases”

5. Resolution No. 26 -__ entitled, “A Resolution of the City Council of the City of Goleta, California, Establishing a Temporary Over -hiring Policy and Authorizing the City Manager, or Designee, to Temporarily Adjust Adopted Budgets and Corresponding Schedule of Authorized Positions as Needed for a Period Not to Exceed 90 Days.”

6. Draft Classification Specifications – Emergency Services Manager, Housing Manager and Department Personnel Request Justifications

7. Presentation
26 ATTACHMENT 1

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 2025/26 and 2026/27 and Five-Year Capital Improvement Program”

Exhibit A. Budget Plan
Exhibit B. Capital Improvement Program

27 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 FIVE-

YEAR CAPITAL IMPROVEMENT PROGRAM

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 Capital Improvement Program at its regular meeting of May 19, 2026; and

WHEREAS, the Capital Improvement Program 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 necessit ated by such development; and

WHEREAS, pursuant to Government Code Section s 65103(c) and 65401, the Planning Commission of the City of Goleta reviewed the Capital Improvement Program for FY 2026/27 for consistency with the City’s adopted General Plan and adopted Resolution No. 26-10, 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, it is in the public interest for the City Council to amend the Budget Plan and Five-Year Capital Improvement Program for Fiscal Year 2026/27 as proposed by the City Manager.

28 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 Capital Improvement Program, Exhibits A-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 Fiscal Years 2025/26 and 2026/27 into the applicable Unassigned Reserve fund on June 30 of each year.

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

A. By majority vote of the City Council;

B. By the City Manager, or designee, for all 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.

29 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 16th day of June, 2026.

___________________________

PAULA PEROTTE, MAYOR

ATTEST: APPROVED AS TO FORM:

_______________________ __________________________
DEBORAH S. LOPEZ ISAAC ROSEN

CITY CLERK CITY ATTORNEY

30 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 16th day of June, 2026, by the following vote of the Council:

AYES:

NOES:

ABSENT:

(SEAL)

_________________________
DEBORAH S. LOPEZ

CITY CLERK

31 Summary of
Financial Information - Revenues
Summary of Budget Updates Since the Workshop – General Fund Revenues The foll
owing section summarizes the updates made to the recommended budget since it was last presented to Council at the budget workshops, which were preliminary numbers. Adjustments were made based on updated information.

Gener
al Fund Revenues: The final proposed General Fund revenues for FY 2026/27 are projected to be $55.3 million. There were not any proposed changes to revenues during the budget workshop. The table below reflects the status quo revenue budget.

Table 1 -
Summary of General Fund Revenue Updates – FY 2026/27
Workshop
6/19/2026
Budget
Adoption
6/16/2026
Revenues
FY 2026/27
Preliminary
FY 2026/27
Proposed
$ Net
Change
Description
of Updates
Property Tax $10,680,500 $10,680,500 $0 No change
Sales Tax $9,083,970 $9,083,970 $0 No change
Transaction and Use Tax $13,483,000 $13,483,000 $0 No change Transient Occupancy Tax $14,370,000 $14,370,000 $0 No change Cannabis Business Tax $500,000 $500,000 $0 No change
Franchise Fees $1,632,100 $1,632,100 $0 No change
Licenses & Service Charges $3,239,348 $3,239,348 $0 No change Fines & Penalties $201,500 $201,500 $0 No change
Interest and Rent Income $1,576,200 $1,576,200 $0 No change Reimbursements $397,100 $397,100 $0 No change
Other Revenues $96,500 $96,500 $0 No change
Transfers In from Other Funds $22,544 $22,544 $0 No change Total $55,282,762 $55,282,762 $0
Gener
al Fund – FY 2026/27 Revised Revenue Assumptions from Adoption 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 effor
ts 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. St aff will continue to monitor economic conditions and work with our consultants to update Attachment 1 - Exhibit A
32 Summary of Financial Information - Revenues

revenue projections and assumptions, as necessary. Should revenues fall short, the City has a contingency reserve that can provide temporary relief, allowing time for necessary expenditure adjustments.

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 2 – Summary of General Fund Revenues by Major Category

Revenues by
Category
FY 2024/25
Actuals
FY 2025/26
Current
FY 2026/27
Original
FY 2026/27
Revised
$ Change
to Budget
%
Change
to
Budget
Property Tax $10,136,928 $10,421,800 $10,601,200 $10,680,500 $79,300 0.7% Sales Tax $8,980,584 $8,806,000 $9,057,800 $9,083,970 $26,170 0.3% Transaction and
Use Tax $12,322,825 $12,516,800 $11,600,000 $13,483,000 $1,883,000 16.2% Transient
Occupancy Tax $14,110,059 $13,800,000 $14,214,000 $14,370,000 $156,000 1.1% Cannabis Tax $743,488 $550,000 $650,000 $500,000 -$150,000 -23.1% Franchise Fees $1,632,464 $1,602,700 $1,616,100 $1,632,100 $16,000 1.0% License & Service
Charges $2,425,144 $3,119,560 $3,189,348 $3,239,348 $50,000 1.6% Fines and
Penalties $270,610 $201,500 $201,500 $201,500 $0 0.0%
Investment
Income $2,104,478 $1,026,200 $1,094,200 $1,576,200 $482,000 44.1% Reimbursements $1,175,150 $861,105 $392,900 $397,100 $4,200 1.1% Other Revenues $849,764 $272,500 $116,000 $96,500 -$19,500 -16.8% Transfers In $9,290 $34,685 $34,685 $22,544 -$12,141 -35.0% Total Revenues $54,760,784 $53,212,850 $52,767,733 $55,282,762 $2,515,029 4.8%

Attachment 1 - Exhibit A
33 Summary of Financial Information - Revenues

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.

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, 2026. 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 $27.5M
$30.0M $28.7M
$31.0M
$37.6M $38.4M
$45.4M
$49.9M
$53.2M $55.3M
6% 9%
-4%
8%
21%
2%
18%
10% 7% 4%
-15%
-5%
5%
15%
25%
35%
45%
55%
65%
75%
$0M
$10M
$20M
$30M
$40M
$50M
$60M
% CHANGE FROM PRIOR YEAR

GENERAL FUND REVENUES

MILLIONS
General Fund Revenues
Total General Fund % Change from Prior Year (General Fund) Attachment 1 - Exhibit A
34 Summary of Financial Information - Revenues

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 adopted by resolution of two-thirds of the participating revenue districts in the County. There has been no indication the County plans to end this plan.

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 2025, the increase in value has been factored into the property tax revenue calculation. The transfer of ownership assessed value change was approximately $276 million.

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

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

Attachment 1 - Exhibit A
35 Summary of Financial Information - Revenues

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:

$6.9M
$7.4M $7.7M
$8.2M $8.7M
$9.3M $9.4M $9.8M
$10.4M $10.7M
9%
5%
10% 7%
3%
7% 5% 8%
1% 4%
-5%
5%
15%
25%
35%
45%
55%
65%
75%
$0M
$2M
$4M
$6M
$8M
$10M
$12M
Property Tax Revenues
Property Tax Revenues Change from Prior Year
Attachment 1 - Exhibit A
36 Summary of Financial Information - Revenues

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

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%
$6.2M $6.5M $6.4M $7.0M $6.7M
$7.6M
$8.6M $8.7M $8.7M $9.0M
-2% 4% -1% 9%
-4%
13% 13%
2% 0% 4%
-20%
0%
20%
40%
60%
80%
100%
120%
140%
$0M
$1M
$2M
$3M
$4M
$5M
$6M
$7M
$8M
$9M
$10M
Sales Tax Revenues
Sales Tax Revenues Change from Prior Year
Attachment 1 - Exhibit A
37 Summary of Financial Information - 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 City’s tax consultants that explains the difference between sales tax and transaction and use tax.

While sales tax is generally allocated to the jurisdiction where the sale is negotiated or the order taken, revenues from an ‘add- on/district’ transactions tax are allocated to the place of purchase and/or place of first use. The City of Goleta can expect to receive transaction tax revenue from normal sales tax -generating businesses like retail stores and restaurants. Both residents and visitors alike will pay the transactions tax on purchases that they consume or take possession of at the place of business within the City of Goleta. In addition, any purchases shipped or delivered into the City from other places (business, medical and industrial supplies, construction materials, internet purchases, furniture, appliances, bulk fuel, etc.) will generate additional transaction tax revenue.

However, as the transaction tax relates to registered vehicles, boats, and 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 that 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 intervention may have on travel behavior and hotel activity. For these Attachment 1 - Exhibit A
38 Summary of Financial Information - Revenues

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 revenue and economic trends and will provide updates accordingly. Figure 5 provides a ten-year trend of the City’s TOT revenues:

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 classific ations 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 rate from 0% to 5% and became effective in January 2024. The cannabis tax rates are seen in the following table:

$10.1M
$11.6M
$9.2M $9.2M
$14.3M $13.9M $13.4M $13.8M $13.8M $14.4M
5% 5%
17% 14%
-20%
0%
55%
-3% -3% 3%
-30%
-10%
10%
30%
50%
70%
90%
110%
130%
150%
$0M
$2M
$4M
$6M
$8M
$10M
$12M
$14M
$16M
Hotel Tax Revenues
TOT Revenue Change from Prior Year
Attachment 1 - Exhibit A
39 Summary of Financial Information - Revenues

Table 3 – Current Cannabis Tax Rates

Cannabis Business Classification Activities Taxed Tax Rate Adult Use Cannabis Retailing Gross Receipts 5%
Medicinal-Use Cannabis Retailing Gross Receipts 0%
Manufacturing Gross Receipts 2%
Cultivation Gross Receipts 4%
Distribution 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%

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

Table 4 – Cannabis Business License Application Summary

# Status
Business Application
Name Location
Primary
License Type
Other Uses or
Notes
Paying
Tax?
1 No
longer
operating
CalGreen
(Legal Non-
Conforming)
164 Aero
Camino
Storefront Retail No
2 Renewal
in
Process
Santa Barbara Care
Center
(Legal Non-
Conforming)
5814 Gaviota
Street
Microbusiness Storefront Retail
Cultivation
Distribution
Yes
3 Renewal
in
Process
Green Rush Alliances
LLC
6332 Lindmar
Ave
Manufacturing Distribution Yes
4 Active Twisted Roots, Inc
(previously Sublime
Processing, LLC)
123 Aero
Camino Unit A
Microbusiness Manufacture
Distribution
Non-Storefront
Retail (Delivery)
Yes
5 Active Thornwood
Distribution LLC
5756
Thornwood
Drive
Cultivation
(Processor)
Nursery Yes
6 Renewal
in
Process
One Plant 290 Storke
Road
Storefront Retail Yes
7 No
longer
operating
AGQ Green Nature 859 Ward
Drive. Suite 103
Testing Testing facility
only
No
8 Renewal
in
Process
Hollister Distribution,
Inc.
5631 Calle Real Storefront Retail License issued, not
operating yet
Yes
Attachment 1 - Exhibit A
40 Summary of Financial Information - Revenues

# Status
Business Application
Name Location
Primary
License Type
Other Uses or
Notes
Paying
Tax?
9 Active Megan's Organic
Market
5999 Hollister Storefront Retail License issued Yes
10 No
longer
operating
Organic Greens
Collective
(Legal Non-
Conforming)
5902 Daley
Street
Storefront Retail No
11 Renewal
in
Process
Firefly Delivery, LLC 5775 Dawson
Ave
Non-Store Front
Retail
(Delivery)
Delivery only Yes
12 No
longer
operating
Greenbridge Patient
Collective
5940 Matthews
St
Microbusiness Distribution
Manufacturing
Non-Storefront
Retail (Delivery)
No
13 No
longer
operating
Ocean Grown Farms 176 Aero
Camino
Microbusiness Distribution
Manufacturing
Non-Storefront
Retail (Delivery)
No
14 No
longer
operating
HERBL 759 Ward Drive Distribution Went under
receivership. No
longer operating
No
15 No
longer
operating
HERBL 839 Ward Drive Distribution Went under
receivership. No
longer operating
No
16 No
longer
operating
HERBL 749 Ward Drive Distribution Went under
receivership. No
longer operating
No

Currently, staff is aware of no pending applicants. Staff has been working with cannabis operators through the annual renewal process since early January. In addition, staff has been working with cannabis operators on the updated ordinance changes the City Council adopted on December 5, 2023, that went into effect in January. As a recap, this ordinance changed the medical cannabis retail rate from zero percent of gross receipts to five percent of gross receipts. The ordinance further clarifies definitions, license types, and application processes and includes updated sections for a change in ownership and a change in premises. The ordinance further streamlines the application process, removing the social security card requirement and updating the criminal background check requirements. The proposed ordinance also modifies the general liability insurance requirement to require $1 million per occurrence and $2 million per aggregate and changes the business hours of operations for both storefront retailers and non-storefront retailers (delivery) to now occur from 6:00 a.m. to 10:00 p.m. These updates will give the current operators more flexibility in terms of the operations of their business and streamline some of the processes.

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 Attachment 1 - Exhibit A
41 Summary of Financial Information - Revenues

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.

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 category and discussed activity levels anticipated in FY 2026/27. Overall revenues are currently projected to be $3.2 million in FY 2026/27.

Other General Fund Revenues

Other revenue categories in the General Fund include Fines and Penalties, Interest and Rent Income, Reimbursements, Miscellaneous Other Revenues, and Transfers -In from $0.4M
$2.1M
$1.7M
$1.0M
$0.6M $0.6M $0.6M $0.5M
$0.0M
$0.5M
$1.0M
$1.5M
$2.0M
$2.5M
$3.0M
$3.5M
$4.0M
FY 19/20
Actual
FY 20/21
Actual
FY 21/22
Actual
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Est. Actual
FY 26/27
Budget

MILLIONS
Cannabis Business Tax Revenues
Attachment 1 - Exhibit A
42 Summary of Financial Information - Revenues

Other Funds. Each revenue category and line item has been reviewed for anticipated activity levels for the upcoming fiscal year.

Attachment 1 - Exhibit A
43 Summary of
Financial Information - Expenditures
Summary of Budget Updates Since the Workshop – General Fund Expenditures The foll
owing section summarizes the updates made to the recommended budget since it was last presented to Council at the budget workshops, which were preliminary numbers. Adjustments were made based on updated information.

Gener
al Fund Expenditures: The final proposed General Fund expenditures for FY 2026/27 are projected to total $61.6 million, reflecting a net increase of $180,900 or 0.29% when compared to preliminary estimates presented at the May 19, 2026, budget workshop.

The tabl
es below provide a department -by-department comparison of the expenditure adjustments made since the workshop. Most changes are the result of internal cleanup efforts, including salary and benefit corrections, right-sizing certain supplies and services expenditures, and adjustments to professional and contract services. Increases to Public Safety reflected updated cost estimates, while several departments also experienced minor adjustments in operating costs due to updated information.

Table 1
- Summary of General Fund Expenditure Updates – FY 2026/27 Workshop
6/19/2026
Budget Adoption
6/16/2026
Department
FY 2026/27
Preliminary
FY 2026/27
Proposed $ Net Change Description of Updates
Gen. Gov. $7,868,850 $7,863,550 ($5,300)
Changes for Health Plan Allowance Tier 2 and
Tier 3 and Long-Term Disability.

Gen. Services $4,289,100 $4,285,100 ($4,000)
Changes for Health Plan Allowance Tier 2 and
Tier 3 and Long-Term Disability.

Library $552,450 $552,450 $0 No change
Finance $2,359,800 $2,370,800 $11,000
Changes for Health Plan Allowance Tier 2 and
Tier 3 and Long-Term Disability.

PER $6,269,702 $6,287,802 $18,100
Changes for Health Plan Allowance Tier 2 and
Tier 3 and Long-Term Disability.

Public Works $15,611,391 $15,638,691 $27,300
Changes for Health Plan Allowance Tier 2 and
Tier 3 and Long-Term Disability.

NS $3,743,800 $3,759,600 $15,800
Changes for Health Plan Allowance Tier 2 and
Tier 3 and Long-Term Disability.

Public Safety $13,235,400 $13,235,400 $0 No change
Non-Dept. $1,817,550 $1,835,550 $18,000
Increase to Short-Term disability for
unrepresented management.

CIP $5,657,723 $5,757,723 $100,000
Budget added to cover the initiation of the
feasibility analysis and replacement cost
estimate.

Total $61,405,766 $61,586,666 $180,900
Attachment 1 - Exhibit A
44 Summary of Financial Information - Expenditures

General Fund – FY 2026/27 Revised Expenditure Assumptions

Overview

The total proposed revised budget for FY 2026/27 is $61.6 million. In comparison to the original FY 2026/27 budget of $53.2 million, this represents an increase of $8.4 million or

15.7%. 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 be $53.8 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.

Table 2 – Summary of Expenditures by Department

Expenditures by
Department
FY 24/25 FY 25/26 FY 2026/27 FY 2026/27 $ %
Actuals Current Adopted Revised Change
from
Original
Change
from
Original
General Government $6,965,331 $7,369,062 $7,430,500 $7,863,550 $433,050 5.8% General Services $3,330,193 $4,575,953 $4,304,500 $4,285,100 -$19,400 -0.5% Library $728,431 $801,569 $485,394 $552,450 $67,056 13.8% Finance $1,904,988 $2,316,500 $2,305,800 $2,370,800 $65,000 2.8% Planning & Env. Review $4,964,490 $5,931,004 $6,158,500 $6,287,802 $129,302 2.1% Public Works $10,364,439 $21,787,508 $14,467,900 $15,638,691 $1,170,791 8.1% Neighborhood Services $2,780,345 $3,383,250 $3,552,250 $3,759,600 $207,350 5.8% Public Safety $11,501,844 $12,564,100 $13,235,400 $13,235,400 $0 0.0% Non-Departmental $1,028,564 $2,517,500 $1,293,600 $1,835,550 $541,950 41.9% CIP $2,824,112 $17,919,354 $0 $5,757,723 $5,757,723 0.0% Total Expenditures $46,392,738 $79,165,799 $53,233,844 $61,586,666 $8,352,821 15.7%

Attachment 1 - Exhibit A
45 Summary of Financial Information - Expenditures

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

Table 3 – Summary of Expenditures by Major Category

Expenditures by
Category
FY 24/25 FY 25/26 FY 2026/27 FY 2026/27 $ %
Actuals Current Adopted Revised Change
from
Original
Change
from
Original
Salaries and Benefits $15,398,349 $17,745,032 $18,493,000 $18,966,700 $473,700 2.6% Operating $27,327,366 $41,874,734 $33,798,544 $35,602,193 $1,803,649 5.3% Capital $3,003,980 $18,615,083 $394,750 $6,232,473 $5,837,723 1478.8% Transfers $663,043 $930,950 $547,550 $785,300 $237,750 43.4% Total Expenditures $46,392,738 $79,165,799 $53,233,844 $61,586,666 $8,352,821 15.7%

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

Summary of Proposed Budgets by Department

The following section summarizes the revised proposed budgets for each Department and highlights major divisions/programs within the department. Budgets have been adjusted to reflect work program items if applicable and compared against original estimates. Additionally, all salaries and benefits have been adjusted accordingly and will decrease or increase depending on filled vacancies projected at higher or lower estimates. Additional details can be found in the line-item details provided in Attachment 1 – 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 Lighti ng, Street Maintenance, and Environmental Services. In an effort to keep budget analysis organized, information about the special revenue funds has been included.

Attachment 1 - Exhibit A
46 Summary of Financial Information - Expenditures

General Government

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

Table 4 – General Government Expenditure Summary

General Government FY 24/25 FY 25/26 FY 2026/27 FY 2026/27 $ %

Current Proposed Adopted Revised
Change
from
Original
Change
from
Original
City Council $441,903 $472,924 $491,600 $539,500 $47,900 9.7% City Manager $2,242,956 $2,302,672 $2,270,300 $1,879,700 -$390,600 -17.2% Economic Development $0 $0 $0 $431,950 $431,950 0.0%
City Clerk $772,331 $791,400 $862,400 $864,600 $2,200 0.3% Support Services $182,201 $190,900 $194,500 $188,600 -$5,900 -3.0% City Attorney $1,250,354 $1,085,300 $1,124,800 $1,170,600 $45,800 4.1% Community Relations $640,788 $862,865 $786,800 $882,300 $95,500 12.1% Human Resources/Risk
Management $1,434,799 $1,663,000 $1,700,100 $1,906,300 $206,200 12.1% Total General Gov. $6,965,331 $7,369,062 $7,430,500 $7,863,550 $433,050 5.8%

City Council (1100): The revised budget for FY 2026/27 is proposed at $539,5 00, an overall net increase of $47, 900 or 9. 74%. Budget updates include a modification to salaries and benefits due to a Health plan allowance adjustment and a modification of retirement benefits.

City Manager (1200): The revised budget for FY 2026/27 is proposed at $1.88 million, which is an overall net decrease of $(390,6 00) or –17.2%. Budget updates include a modification to salaries and benefits resulting in an overall net increase of $40,700 due to a Health plan allowance adjustment and a modification of retirement benefits . 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, and the Goleta Lions Club.

City Clerk (1300): The revised budget for FY 2026/27 is proposed at $924,600, which is an overall net increase of $2,200 or 0.24%. Changes to the budget include a modification to salaries and benefits for $1,200 due to a Health plan allowance adjustment and a modification of retirement benefits. In addition, supplies and services increased by $1,000 for recognition and rewards.

Attachment 1 - Exhibit A
47 Summary of Financial Information - Expenditures

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, 800 or 4%. Changes to the budget include a modification to salaries and benefits of $(20,9 00) due to a health plan allowance adjustment and a modification of retirement benefits. Additionally, supplies and services increased by $66,700 for litigation increases.

Community Relations (1500): The revised budget for FY 2026/27 is proposed at $882,300, which is an overall net increase of $95,500 or 12%. Budget updates include a modification to salaries and benefits resulting in an overall net increase of $5,500 due to a health plan allowance adjustment and a modification of retirement benefits . The supplies and services budget has been increased by $90,000, which includes a one-time amount of $90,000 for the Website Accessibility 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 $206,200 or 12%. Changes to the budget include a modification to salaries and benefits resulting in an overall net decrease of $( 5,400), resulting from a step decrease due to employment changes , a health plan allowance adjustment, and a modification of retirement benefits. 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.

Attachment 1 - Exhibit A
48 Summary of Financial Information - Expenditures

Table 5 – General Services Expenditure Summary

General Services FY 24/25 FY 25/26 FY 2026/27 FY 2026/27 $ %

Current Proposed Adopted Revised
Change
from
Original
Change
from
Original
General Services
Administration $860,818 $1,062,650 $1,081,600 $1,063,000 -$18,600 -1.7% Facilities $1,364,224 $1,728,151 $1,713,200 $1,122,600 -$590,600 -34.5% Goleta Train Station $0 $0 $0 $426,200 $426,200 0.0%
Information Technology $981,417 $1,170,881 $1,113,300 $1,276,000 $162,700 14.6% Fleet $123,734 $614,270 $396,400 $397,300 $900 0.2%
Total General Services $3,330,193 $4,575,953 $4,304,500 $4,285,100 -$19,400 -0.5%

Administration (1800): The revised budget for FY 2026/27 is proposed at $1.06 million, which is an overall net decrease of $(1 8,600) or -2%. Changes to the budget include a modification to salaries and benefits of $(2 8,900) related to a health plan allowance adjustment and a modification of retirement benefits. In addition, supplies and services increased by $10,300 for Insurance Premiums.

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, 700 or 15%. Budget updates include a modification to salaries and benefits resulting in an overall net increase of $1,700 related to a health plan allowance adjustment and a modification of retirement benefits . 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, AutoC ad, and a few other minor increases and decreases to software and subscriptions.

Attachment 1 - Exhibit A
49 Summary of Financial Information - Expenditures

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 6 – Library Expenditure Summary – General Fund Transfers

Library (General Fund) FY 24/25 FY 25/26 FY 2026/27 FY 2026/27 $ % Library Services
Current Proposed Adopted Revised
Change
from
Original
Change
from
Original
Library Services - Goleta $728,431 $801,569 $485,394 $357,450 -$127,944 -26.4% Library Services - Book Van $0 $0 $0 $0 $0 0.0%
Total Library $728,431 $801,569 $485,394 $357,450 -$127,944 -26.4%

Table 7 – Library Expenditure Summary – All Funds

Goleta Library - Sources
(All Funds)
FY
2024/25
Actual
FY
2025/26
Proposed
FY
2026/27
Adopted
FY
2026/27
Revised
$
Change
from
Original
%
Change
from
Original
General Fund $728,431 $801,568 $485,394 $357,450 -$127,944 -26.4% County Per Capita $702,341 $793,778 $814,078 $909,956 $95,878 11.8% Library Facilities DIF $63,748 $0 $0 $92,500 $92,500 0.0% Misc - Library Grants $15,318 $44,307 $0 $0 $0 0.0%
Library Grant $0 $0 $0 $0 $0 0.0%
Library Services (Measure L) $685,512 $927,228 $957,928 $939,100 -$18,828 -2.0% Total Expenditures $2,195,350 $2,566,881 $2,257,400 $2,299,006 $41,606 1.8%

General Fund $0 $0 $485,394 $357,450 -$127,944 -26.4%
General Fund Transfer to
Measure L $0 $0 $0 $195,000 $195,000 0.0%
Other General Fund Sources $0 $0 $0 $552,450 $67,056 0.0%

Attachment 1 - Exhibit A
50 Summary of Financial Information - Expenditures

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 direct 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 onboarding new volunteers, including background checks, Live Scan fingerprinting, and any required compliance documentation.

Table 8 – Library – Book Van Expenditure Summary – All Funds

Goleta Bookvan -
Sources and Uses
(County per Capita)
FY 2024/25
Actual
FY 2025/26
Proposed
FY 2026/27
Adopted
FY 2026/27
Revised
$
Change
from
Original
%
Change
from
Original
General Fund $0 $0 $0 $0 $0 0.0%
County Per Capita $67,792 $113,000 $115,100 $112,700 -$2,400 -2.1% Library Grant $0 $0 $0 $0 $0 0.0%
Library Services
(Measure L) $0 $0 $0 $0 $0 0.0%
Total Expenditures $67,792 $113,000 $115,100 $112,700 -$2,400 -2.1%

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 donate (Computer maintenance and upgrades, Bookvan maintenance and fuel, etc.).

Finance

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

Table 9 - Finance Expenditure Summary

Finance FY 24/25 FY 25/26 FY 2026/27 FY 2026/27 $ %

Current Proposed Adopted Revised
Change
from
Original
Change
from
Original
Finance Administration $1,904,988 $2,316,500 $2,305,800 $2,370,800 $65,000 2.8% Total Finance $1,904,988 $2,316,500 $2,305,800 $2,370,800 $65,000 2.8% Attachment 1 - Exhibit A
51 Summary of Financial Information - Expenditures

Finance (3100): The revised budget for FY 2026/27 is proposed at $2.4 million, which is an overall net increase of $65 ,000 or 3%. Budget updates include a modification to salaries and benefits of $ 66,100 related to a health plan allowance adjustment and a modification of retirement benefits . Additionally, supplies and services decreased by $(1,100) 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 10 - Planning and Environmental Review Expenditure Summary

Planning & Environmental
Review FY 24/25 FY 25/26 FY 2026/27 FY 2026/27 $ %

Current Proposed Adopted Revised
Change
from
Original
Change
from
Original
Current Planning $1,707,584 $2,022,072 $2,052,250 $2,140,202 $87,952 4.3% Building & Safety $901,909 $1,617,450 $1,663,950 $1,663,950 $0 0.0% Advanced Planning $892,803 $1,046,682 $1,144,600 $1,187,000 $42,400 3.7% Planning Commission $58,139 $39,100 $39,500 $51,350 $11,850 30.0% Sustainability Program $419,923 $437,500 $456,600 $471,600 $15,000 3.3% Housing $466,952 $243,950 $253,800 $238,500 -$15,300 -6.0% Administration $517,179 $524,250 $547,800 $535,200 -$12,600 -2.3% Total PER $4,964,490 $5,931,004 $6,158,500 $6,287,802 $129,302 2.1%

Current Planning (4100): The revised budget for FY 2026/27 is proposed at $2.1 million, an overall net increase of $8 7,952 or 4%. Budget updates include a modification to salaries and benefits resulting in an overall net increase of $ 21,200 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.

Advanced Planning (4300): The revised budget for FY 2026/27 is proposed at $1.2 million, an overall net increase of $42,400 or 4%. 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 Attachment 1 - Exhibit A
52 Summary of Financial Information - Expenditures

position’s grade. Supplies and services increased by a one-time amount of $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 $471,600, an overall net increase of $1 5,000 or 3%. Budget updates include a modification to salary and benefits related to a health plan allowance adjustment and a modification of retirement benefits.

Housing (4600): The revised budget for FY 2026/27 is proposed at $263,500, an overall net decrease of $(15, 300) or -5%. 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 $535,200, an overall net decrease of $(12,600) 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.

Table 11 - Public Works Expenditure Summary (General Fund)

Public Works FY 24/25 FY 25/26 FY 2026/27 FY 2026/27 $ %

Current Proposed Adopted Revised
Change
from
Original
Change
from
Original
Administration $1,055,080 $1,218,563 $1,250,600 $1,304,700 $54,100 4.3% Engineering Services $3,599,223 $3,323,956 $1,788,100 $2,340,100 $552,000 30.9% Facility Maintenance $0 $0 $0 $0 $0 0.0%
Parks & Open Space
Maintenance $2,447,262 $3,671,762 $3,717,700 $3,973,391 $255,691 6.9% Capital Improvement
Program $987,638 $1,584,486 $1,627,500 $1,625,800 -$1,700 -0.1% Street Lighting $20,850 $42,800 $44,500 $49,700 $5,200 11.7% Traffic Maintenance &
Ops $0 $0 $0 $0 $0 0.0%
Street Maintenance $2,254,385 $11,945,941 $6,039,500 $6,345,000 $305,500 5.1% Total Public Works $10,364,439 $21,787,508 $14,467,900 $15,638,691 $1,170,791 8.1% Attachment 1 - Exhibit A
53 Summary of Financial Information - Expenditures

Administration (5100): The revised budget for FY 2026/27 is proposed at $1.3 million, an overall net increase of $54,100 or 4%. 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 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 $2.5 million, an overall net increase of $712,000 or 40%. Budget updates include a modification to salary and benefits of $84,300 related to a health plan allowance adjustment 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), an d 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 $256,391 or 7%. Budget updates include a modification to salary and benefits of $38,400 related to a health plan allowance adjustment , 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 SJC Fi sh 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.

Capital Improvement Program (5500): The revised budget for FY 2026/27 is proposed at $1.6 million, an overall net increase of $(1,700) or 0.1%. 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 Attachment 1 - Exhibit A
54 Summary of Financial Information - Expenditures

standards 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 special 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 Ci ty 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 support 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 previously accounted for one Facilities Maintenance Technician, as well as traffic operations and traffic signal maintenance, whereas Street Maintenance will account for all pavement rehabili tation, 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 $40 4,800 or

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

Table 12 - Public Works – Street Maintenance Summary – All Funds

Street Maintenance
FY 2024/25
Actual
FY 2025/26
Proposed
FY 2026/27
Original
FY 2026/27
Revised
$
Change
from
Original
%
Change
from
Original
101 - General Fund $2,254,385 $11,945,941 $6,039,500 $6,345,000 $305,500 5.1% 201 - Gas Tax $2,109,265 $1,069,669 $1,040,000 $1,040,000 $0 0.0% 203 - SB 1 - RMRA $1,417,724 $1,233,603 $850,000 $850,000 $0 0.0% 205 - Measure A $1,784,241 $798,623 $621,700 $721,000 $99,300 16.0% 304 - Recycling Grant $0 $250,000 $0 $0 $0 0.0%
306 - LSTP - State Grant $339,209 $407,659 $0 $0 $0 0.0% Total $7,904,824 $15,705,494 $8,551,200 $8,956,000 $404,800 4.7%

Budget updates include modification to salary and benefits for $15,200 related to a health plan allowance adjustment and a modification of retirement benefits . Supplies and Attachment 1 - Exhibit A
55 Summary of Financial Information - Expenditures

services increased by $389,600, which includes a one- time amount of $130,000 for General Fund Utilities - Water & Sewer for a permanent potable water installation for the Class 1 Bike path landscaping. The additional increase for the General Fund is $259,600 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.

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 13 - 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 Pavement
Rehabilitation
Budget (All
Funds)
FY 2024/25
Actual
FY 2025/26
Proposed
FY 2026/27
Original
FY 2026/27
Revised
$
Change
from
Original
%
Change
from
Original
General Fund $928,081 $9,740,701 $4,100,000 $4,100,000 $0 0.0% Gas Tax $2,109,265 $1,069,669 $1,000,000 $1,000,000 $0 0.0% RMRA - SB1 $1,417,724 $1,233,603 $850,000 $850,000 $0 0.0% Measure A $1,199,869 $385,549 $300,000 $300,000 $0 0.0% LSTP $339,209 $407,659 $0 $0 $0 0.0%
Total Pavement $5,994,148 $12,837,181 $6,250,000 $6,250,000 $0 0.0%

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 $1.9 million, an overall net decrease of $(105,594) or -5%. 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 $( 76,800). This includes an increase of $143,706 in Street Sweeping Maintenance, a decrease of $(186,500) in Professional Services for adjustments to CWMP Consultant - Project Management, Watershed Technical Services Consultant, Creek Sampling, and CivicWell Fellow/Intern, and an increase in Contract Services – Recycling of $18,000.

The revised budget of $1.9 million has been reviewed and analyzed and determined that the Solid Waste Fund can support the recommended changes. The Environmental Attachment 1 - Exhibit A
56 Summary of Financial Information - Expenditures

Services budget is primarily supported by its own special revenue fund, Solid Waste Fund - Fund 211. The fund receives monthly program fee revenues that were set at 12% in FY 2021/22 (previously 8%). The 12% monthly program fee is calculated on adjusted gr oss 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 of updates. Additional information on special revenue funds is discussed within th e divisions and can be found in the line-item detail budget pages provided in Attachment 1.

Table 14 - Neighborhood Services Expenditure Summary

Neighborhood Services FY 24/25 FY 25/26 FY 2026/27 FY 2026/27 $ %

Current Proposed Adopted Revised
Change
from
Original
Change
from
Original
Neighborhood Services $970,596 $1,022,600 $1,052,100 $1,124,200 $72,100 6.9% Homelessness $707,244 $911,100 $1,016,200 $1,024,500 $8,300 0.8% Parks & Recreation $689,462 $918,600 $936,400 $1,020,600 $84,200 9.0% Community Center $413,043 $530,950 $547,550 $590,300 $42,750 7.8% Total NSPS $2,780,345 $3,383,250 $3,552,250 $3,759,600 $207,350 5.8%

Neighborhood Services (6100): The revised budget for FY 2026/27 is proposed at $1.1 million, an overall net increase of $72,100 or 6.9%. Budget updates include modification to salary and benefits for $61,400 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 $8,300 or 1%. Budget updates include a modification to salary and benefits of $5, 900 resulting from a health plan allowance adjustment and a modification of retirement benefits. In addition, supplies and services increased by $2,400 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, sub-recipient allocations, and reimbursable administrative time. Any additional funds will be applied to CIP funding.

Attachment 1 - Exhibit A
57 Summary of Financial Information - Expenditures

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 $1.02 million, an overall net increase of $84,200 or 9%. Budget updates include a modification to salary and benefits of $40,200 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%.

The overall Goleta Community Center operating budget is $982,300, which is a 5% increase. 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 effective January 2026. The supplies and services increased $18,750 for the Contract Services - Classes/Camps Contracted that is offset by revenues.

Table 15 – Goleta Community Center

Goleta
Community
Center
FY 2024/25
Actual
FY 2025/26
Proposed
FY 2026/27
Original
FY 2026/27
Revised
$
Change
from
Original
%
Change
from
Original
Goleta
Community
Center $646,201 $985,642 $933,850 $982,300 $48,450 5.2% Total
Expenditures $646,201 $985,642 $933,850 $982,300 $48,450 5.2%

General Fund $413,043 $530,950 $547,550 $590,300 $42,750 7.8% Goleta
Community
Center $370,919 $363,000 $363,000 $392,000 $29,000 8.0% Total Sources $783,963 $893,950 $910,550 $982,300 $71,750 7.9%

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.

Attachment 1 - Exhibit A
58 Summary of Financial Information - Expenditures

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 16 - Public Safety Expenditure Summary (All Funds)

Public Safety FY 24/25 FY 25/26 FY 2026/27 FY 2026/27 $ %

Current Proposed Adopted Revised
Change
from
Original
Change
from
Original
Police $11,501,844 $12,564,100 $13,235,400 $13,235,400 $0 0.0% Cops Grant - Fund 302 $150,000 $150,000 $150,000 $150,000 $0 0.0% Total Public Safety $11,651,844 $12,714,100 $13,385,400 $13,385,400 $0 0.0%

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 future 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.

Attachment 1 - Exhibit A
59 Summary of Financial Information - Expenditures

Table 17 – Non-Departmental Expenditure Summary

Non-Departmental FY 24/25 FY 25/26 FY 2026/27 FY 2026/27 $ %

Current Proposed Adopted Revised
Change
from
Original
Change
from
Original
Debt Service General
Fund $957,692 $1,134,900 $1,135,400 $1,647,750 $512,350 45.1% Debt Service Measure A
- Fund 205 $99,735 $1,415,150 $1,413,800 $1,416,250 $2,450 0.2% Debt Service RDA Fund -
Fund 605 $1,553,352 $1,148,355 $1,603,309 $1,607,909 $4,600 0.3% Lease Revenue Bond -
609 $316,411 $18,558 $0 $0 $0 0.0%
Sales Tax Revenue
Bond - 610 $328,466 $14,750 $0 $0 $0 0.0%
Debt Service Total $3,255,656 $3,731,713 $4,152,509 $4,671,909 $519,400 12.5% Non-Departmental
General Fund $70,872 $1,382,600 $158,200 $187,800 $29,600 18.7% Total Non-
Departmental $3,326,528 $5,114,313 $4,310,709 $4,859,709 $549,000 12.7%

Debt Service (8100): The revised budget for FY 2026/27 (General Fund and 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 revenue 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 $187,800, an overall net increase of $29,600 or 19%. 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 costs 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 2026, 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%. Short-term disability increased by $18,000 to cover costs for unrepresented management.

Attachment 1 - Exhibit A
60 Summary of Financial Information - Expenditures

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

Attachment 1 - Exhibit A
61 Summary of Revenues
z z 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
62 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 TDA
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 Account
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 Connect
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
63 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 Center
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
64 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
65 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 Grant
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 Reimbursement
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
66 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 Act
Use of Property & Interest Earnings -$ -$ -$ -$ -$ -$ -$ Intergovernmental - - - - - - - Total -$ -$ -$ -$ -$ -$ -$ 423 Coronavirus State & Local Fiscal Recovery Funds
Intergovernmental 825,000$ 4,057,630$ 1,051,360$ -$ -$ -$ -$ Total 825,000$ 4,057,630$ 1,051,360$ -$ -$ -$ -$ 424 Community Project Funding
Intergovernmental -$ -$ -$ -$ 3,000,000$ -$ -$ Total -$ -$ -$ -$ 3,000,000$ -$ -$ 425 United State Dept of Agriculture
Intergovernmental -$ -$ 1,794$ -$ 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
67 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
68 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
69 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 & Transportation (E)101-50-5200-41208 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 Copies 101-80-8500-45901 48.00 28.80 - 200.00 200.00 200.00 200.00 Merchant Card Service Fee 101-80-8500-45902 18,041.56 22,216.96 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 Delinquent Taxes101-20-2100-42101 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 Delinquent Taxes101-80-8500-42101 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 Adjustment101-80-8500-43001 (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
70 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 - - - - Interfund 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 Over (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
71 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
72 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 Adjustment201-80-8500-43001 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 Adjustment202-80-8500-43001 (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 Adjustment203-80-8500-43001 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 Adjustment205-80-8500-43001 (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 Agencies 206-90-9002-44701 -$ -$ 364,479.99$ -$ 835.01$ -$ -$ Grant Proceeds - Other Agencies 206-90-9006-44701 - - - - 1,038,378.00 - - Grant Proceeds - Other Agencies 206-90-9007-44701 - - 181,320.00 - - - - Grant Proceeds - Other Agencies 206-90-9059-44701 - - - - - - - Grant Proceeds - Other Agencies 206-90-9060-44701 - - - - - - - Grant Proceeds - Other Agencies 206-90-9062-44701 - - 67,116.00 - 355,834.00 - - Grant Proceeds - Other Agencies 206-90-9070-44701 - 52,800.00 - - - - - Grant Proceeds - Other Agencies 206-90-9087-44701 - 149,289.84 - - - - - Grant Proceeds - Other Agencies 206-90-9088-44701 - - 296,248.00 - - - - Grant Proceeds - Other Agencies 206-90-9099-44701 - - 291,633.64 - 5,866.36 - - Grant Proceeds - Other Agencies 206-90-9110-44701 - - - - 424,397.00 - - Total Revenue -$ 202,089.84$ 1,200,797.63$ -$ 1,825,310.37$ -$ -$ Meas. A Project Connect - 207
Grant Proceeds - Other Agencies 207-90-9002-44701 -$ -$ -$ 4,207,159.00$ 8,414,318.00$ -$ -$ Total Revenue -$ -$ -$ 4,207,159.00$ 8,414,318.00$ -$ -$ Attachment 1 - Exhibit A
73 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 Adjustment208-80-8500-43001 (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 101208-20-2110-49000 -$ 1,236.77$ -$ -$ -$ -$ -$ Transfers In from Library Special Tax Measure L208-20-2110-49007 - 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 Adjustment209-80-8500-43001 (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 Adjustment210-80-8500-43001 (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 Adjustment211-80-8500-43001 (2,549.72) 14,438.09 5,252.84 - - - - Permits - Encroachment & Transportation211-50-5900-41208 - 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 Adjustment212-80-8500-43001 313.60 - - - - - - Donations 212-80-8500-46003 - - - - - - - Total Revenue (17,869.90)$ -$ -$ -$ -$ -$ -$ Attachment 1 - Exhibit A
74 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 Delinquent Taxes213-20-2200-42101 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 Adjustment213-80-8500-43001 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 Delinquent Taxes214-20-2300-42101 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 Adjustment214-80-8500-43001 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 Senior Programs (E)217-60-6510-45205 - - - - - - 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 - Fund 101217-60-6510-49000 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 Adjustment220-80-8500-43001 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
75 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 - Residential221-80-8500-40502 1,280.06 89,650.07 192.49 - - 103,100.00 105,100.00 DIF - Facilities - Parks & Rec-Res (Active Imp)221-80-8500-40503 473.44 33,158.25 71.20 - - 38,100.00 38,900.00 DIF - Facilities - Parks & Rec-Res (Passive Land)221-80-8500-40504 320.01 22,412.52 48.12 - - 25,800.00 26,300.00 DIF - Facilities - Parks & Rec-Res (Passive Imp)221-80-8500-40505 118.36 8,289.56 17.80 - - 9,500.00 9,700.00 DIF - Facilities - Parks & Rec - Comm & Ind221-80-8500-40506 - 93,507.21 - 17,500.00 15,830.08 67,200.00 35,300.00 DIF-Facilities-Parks & Rec-Comm & Ind (Active Imp)221-80-8500-40507 - 34,584.86 - 6,500.00 5,882.36 24,800.00 13,000.00 DIF-Facilities-Parks & Rec-Comm & Ind (Pass Land)221-80-8500-40508 - 23,376.80 - 4,400.00 3,982.52 16,800.00 8,800.00 DIF-Facilities-Parks & Rec-Comm & Ind(Pass Imp)221-80-8500-40509 - 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 Adjustment221-80-8500-43001 (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 Administration222-80-8500-40510 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 Adjustment222-80-8500-43001 (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 Adjustment223-80-8500-43001 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 Adjustment224-80-8500-43001 (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 Adjustment225-80-8500-43001 (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 Adjustment226-80-8500-43001 (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
76 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 Adjustment229-80-8500-43001 (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 Adjustment231-80-8500-43001 - - - - - - - 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 Agencies 232-90-9025-44701 -$ -$ -$ -$ 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 Adjustment234-80-8500-43001 (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 & Pedestrian235-80-8500-40514 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 Adjustment235-80-8500-43001 (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 Agencies 236-20-2100-44701 15,628.00 17,607.00 15,327.00 - 15,840.00 - - Grant Proceeds - Other Agencies 236-20-2200-44701 2,150.00 2,175.00 2,668.00 - 2,616.00 - - Grant Proceeds - Other Agencies 236-20-2300-44701 - - - - - - - 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 Agencies 237-10-1200-44701 -$ 75,000.00$ -$ -$ -$ -$ -$ Grant Proceeds - Other Agencies 237-40-4500-44701 - - 83,333.00 - - - - Grant Proceeds - Other Agencies 237-60-6510-44701 - - - - 7,500.00 - - Total Revenue -$ 75,000.00$ 83,333.00$ -$ 7,500.00$ -$ -$ Attachment 1 - Exhibit A
77 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 Affordable Housing238-80-8500-40516 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 Adjustment238-80-8500-43001 (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 Adjustment239-80-8500-43001 - (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 Adjustment302-80-8500-43001 - - - - - - - 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 Adjustment304-80-8500-43001 - - - - - - - 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
78 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 Agencies 311-50-5900-44701 16,264.92$ 16,727.29$ -$ -$ 27,007.79$ -$ -$ Grant Proceeds - Other Agencies 311-90-9009-44701 - - - - - - - Grant Proceeds - Other Agencies 311-90-9024-44701 - - - - - - - Grant Proceeds - Other Agencies 311-90-9118-44701 - - - - 208,500.00 - - Grant Proceeds - Other Agencies 311-90-9126-44701 - - - - - - - Grant Proceeds - Other Agencies 311-90-9810-44701 - - - - - - - Grant Proceeds - Other Agencies 311-90-9812-44701 - - - - - - - Grant Proceeds - Other Agencies 311-90-9813-44701 - - - - - - - Grant Proceeds - Other Agencies 311-10-1500-44705 - - - - - - - Interest Revenue 311-90-9807-43000 - - - - - - - Interest - Fair Market Value Adjustment311-80-8500-43001 - - - - - - - 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
79 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 DIF (220)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
80 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 - Federal422-80-8500-44602 - - - - - - - Total Revenue -$ -$ -$ -$ -$ -$ -$ Coronavirus State & Local Fiscal Recovery Funds-423
Other Financial Assistance - Federal423-80-8500-44602 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
81 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 Adjustment501-80-8500-43001 (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 101501-20-2100-49000 -$ -$ -$ -$ -$ -$ 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 Adjustment502-80-8500-43001 (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 - PEG503-80-8500-41205 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 Adjustment503-80-8500-43001 (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 Adjustment504-80-8500-43001 (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 Adjustment605-80-8500-43001 14,193.86 - - - - - - Miscellaneous Revenue 605-80-8500-46000 (2,000.00) - - - - - - Proceeds of Refunding Bonds - PAR Amount605-80-8100-49100 - - - - - - - Proceeds of Refunding Bonds - Bond Premium605-80-8100-49101 - - - - - - - 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 Amount609-80-8100-49103 - - 18,735,000.00 - - - - Proceeds of Bonds - Bond Premium609-80-8100-49104 - - 1,029,766.25 - - - - Total Revenue -$ -$ 19,965,754.39$ -$ -$ -$ -$ Attachment 1 - Exhibit A
82 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 Amount610-80-8100-49103 - - 14,655,000.00 - - - - Proceeds of Bonds - Bond Premium610-80-8100-49104 - - 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 Adjustment701-80-8500-43001 - - - - - - - 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 Adjustment702-80-8500-43001 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 Adjustment703-80-8500-43001 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
83 Summary of Appropriations
a b c d 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$ 539,500$ City Manager 1,961,838 1,599,045 2,242,956 2,204,600 2,302,672 2,270,300 1,879,700 Economic Development - - - - - - 431,950 City Clerk 698,754 717,788 772,331 791,400 791,400 862,400 864,600 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 1,170,600 Community Outreach 505,204 590,234 640,788 767,000 862,865 786,800 882,300 Human Resources/Risk Management 1,352,841 1,255,255 1,434,799 1,648,000 1,663,000 1,700,100 1,906,300 Total 6,090,972$ 5,748,695$ 6,965,331$ 7,158,500$ 7,369,062$ 7,430,500$ 7,863,550$ General Services
General Services Administration 568,696$ 722,044$ 860,818$ 1,019,400$ 1,062,650$ 1,081,600$ 1,063,000$ 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 1,276,000 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$ 4,285,100$ 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$ 2,370,800$ Total 1,391,911$ 1,715,939$ 1,904,988$ 2,164,400$ 2,316,500$ 2,305,800$ 2,370,800$ Planning & Environmental
Current Planning 1,558,781$ 1,661,699$ 1,707,584$ 1,978,400$ 2,022,072$ 2,052,250$ 2,140,202$ 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 1,187,000 Planning Commission & Design Review
Board 20,460 118,393 58,139 39,100 39,100 39,500 51,350 Sustainability Program 324,642 334,856 419,923 437,500 437,500 456,600 471,600 Housing 186,827 207,458 216,952 243,950 243,950 253,800 238,500 Administration 402,174 436,392 517,179 524,250 524,250 547,800 535,200 Total 3,717,494$ 4,420,554$ 4,714,490$ 5,781,450$ 5,931,004$ 6,158,500$ 6,287,802$ Public Works
Administration 871,175$ 972,336$ 1,055,080$ 1,202,000$ 1,218,563$ 1,250,600$ 1,304,700$ Engineering Services 1,593,273 2,239,965 3,599,223 1,751,800 3,323,956 1,788,100 2,340,100 Facilities Maintenance 545 - - - - - - Parks & Open Spaces 1,580,142 1,988,030 2,447,262 3,676,200 3,671,762 3,717,700 3,973,391 CIP 869,464 1,145,393 987,638 1,575,500 1,584,486 1,627,500 1,625,800 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 6,345,000 Total 9,267,171$ 8,826,564$ 10,364,439$ 14,366,500$ 21,787,508$ 14,467,900$ 15,638,691$ Neighborhood & Public Safety Services
Neighborhood & Public Safety Services 1,060,768$ 781,363$ 970,596$ 1,022,600$ 1,022,600$ 1,052,100$ 1,124,200$ Homelessness 358,288 607,691 707,244 911,100 911,100 1,016,200 1,024,500 Economic Development 179,643 - - - - - - Parks and Recreation Commission 642,121 731,210 689,462 918,600 918,600 936,400 1,020,600

GCC - - - - - - - Total 2,240,820$ 2,120,264$ 2,367,302$ 2,852,300$ 2,852,300$ 3,004,700$ 3,169,300$ 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 70,872 158,200 982,600 158,200 187,800 Total 1,840,096$ 892,073$ 1,028,564$ 1,293,100$ 2,117,500$ 1,293,600$ 1,835,550$ Capital Improvement Projects
Total 1,258,615$ 2,077,239$ 2,824,112$ 2,373,700$ 17,907,280$ -$ 5,757,723$ TOTAL GENERAL FUND $ 38,157,573 $ 39,933,641 $ 45,729,695 $ 53,003,044 $ 78,222,775 $ 52,686,294 $ 60,801,366 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 $ 61,586,666 Attachment 1 - Exhibit A
84 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 TDA
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- Other
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 Library
Operating Expenditures
(Library - Goleta) 657,424$ 641,023$ 702,341$ 793,778$ 793,778$ 814,078$ 914,856$ 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$ 1,027,556$ 209 County Per Capita - Buellton Library
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 Library
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 $ 1,917,706 Capital Improvement Projects - - - - 222,000 - - Total 1,512,280$ 1,492,891$ 1,518,049$ 1,933,600$ 2,170,403$ 2,023,300$ 1,917,706$ 212 Public Safety Donations
Operating Expenditures
(Police Services) -$ -$ 11,748$ -$ -$ -$ -$ Total -$ -$ 11,748$ -$ -$ -$ -$ 213 Buellton Library
Operating Expenditures
(Buellton Library) 215,690$ 196,181$ 193,343$ 289,815$ 289,815$ 299,781$ 293,981$ Total 215,690$ 196,181$ 193,343$ 289,815$ 289,815$ 299,781$ 293,981$ 214 Solvang Library
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 Center
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
85 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
86 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 DIF
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 Safety
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
87 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 Grant
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 Development
Operating Expenditures
(Advance Planning) 110,164$ 57,233$ -$ -$ -$ -$ -$ Capital Improvement Projects - - 729,866 - - - - Total 110,164$ 57,233$ 729,866$ -$ -$ -$ -$ 320 Cal OES
Capital Improvement Projects -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ 321 TIRCP
Capital Improvement Projects 707,247$ 521,489$ 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 Grant
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 Grant
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
88 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 Reimb
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 Act
Operating Expenditures
(Police Services) -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ 423 ARPA
Operating Expenditures
(City Council) 150,000$ -$ -$ -$ -$ -$ -$ Operating Expenditures
(Neighborhood Services) - 150,000 - - - - - Operating Expenditures
(Homelessness) 675,000 25,000 - - - - - Capital Improvement Projects - 3,882,630 1,051,360 - - - - Total 825,000$ 4,057,630$ 1,051,360$ -$ -$ -$ -$ 424 Community Project Funding
Capital Improvement Projects -$ -$ -$ -$ 3,000,000$ -$ -$ Total -$ -$ -$ -$ 3,000,000$ -$ -$ 425 United State Dept of Agriculture
Operating Expenditures
(Parks & Open Spaces) -$ -$ 1,794$ -$ 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$ 946,600$ Capital Improvement Projects - - - - 180,000 - - Total 582,363$ 895,490$ 685,512$ 927,228$ 1,107,228$ 957,928$ 946,600$ Transfers Out - Book Van Library -$ 50,000$ -$ -$ -$ -$ -$ Total with Transfers 582,363$ 945,490$ 685,512$ 927,228$ 1,107,228$ 957,928$ 946,600$ 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
89 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 TRANSFERS 18,644,768$ 31,529,782$ 59,937,163$ 47,265,148$ 153,414,673$ 27,607,672$ 14,943,399$ TOTAL SPECIAL FUNDS 18,673,326$ 31,611,728$ 59,946,454$ 47,299,833$ 153,449,358$ 27,642,357$ 14,965,943$ CITYWIDE APPROPRIATIONS LESS TRANSFERS $ 56,802,340 $ 71,463,424 $ 105,666,858 $ 100,268,192 $ 231,637,448 $ 80,293,966 $ 75,744,764 CITYWIDE APPROPRIATIONS $ 56,930,373 $ 71,978,318 $ 106,339,192 $ 100,833,827 $ 232,615,157 $ 80,876,201 $ 76,552,608 Attachment 1 - Exhibit A
90 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 451,700$ 87,800$ -$ -$ -$ 539,500$ City Manager 1,384,500 495,200 - - - 1,879,700 Economic Development - 431,950 - - - 431,950 City Clerk 712,300 152,300 - - - 864,600 Support Services 90,900 97,700 - - - 188,600 City Attorney 326,200 844,400 - - - 1,170,600 Community Outreach 523,900 358,400 - - - 882,300 Human Resources 733,000 1,168,300 5,000 - - 1,906,300 Total 4,222,500$ 3,636,050$ 5,000$ -$ -$ 7,863,550$ General Services
General Services Administraton 902,500$ 155,500$ 5,000.00$ -$ -$ 1,063,000$ Facilities 359,700 754,600 8,300 - - 1,122,600 Goleta Train Station - 426,200 - - - 426,200 Information Technology 92,300 1,046,200 137,500 - - 1,276,000 Fleet 41,000 120,300 236,000 - - 397,300 Total 1,395,500$ 2,502,800$ 386,800$ -$ -$ 4,285,100$ Library
Goleta 16,700$ 340,750$ -$ 195,000$ -$ 552,450$ Total 16,700$ 340,750$ -$ 195,000$ -$ 552,450$ Finance
Administration 2,029,500$ 341,300$ -$ -$ -$ 2,370,800$ Total 2,029,500$ 341,300$ -$ -$ -$ 2,370,800$ Planning & Environmental
Current Planning 1,888,100$ 251,352$ 750$ -$ -$ 2,140,202$ Building &Safety - 1,663,950 - - - 1,663,950 Advance Planning 813,000 373,300 700 - - 1,187,000 PER Commission - 51,350 - - - 51,350 Sustainability Program 389,900 81,700 - - - 471,600 Housing Program 202,900 35,600 - - - 238,500 Administation 523,100 10,600 1,500 - - 535,200 Total 3,817,000$ 2,467,852$ 2,950$ -$ -$ 6,287,802$ Public Works
Administration 1,274,800$ 29,900$ -$ -$ -$ 1,304,700$ Engineering Services 1,039,700 1,300,400 - - - 2,340,100 Parks & Open Space Maintenance 1,207,100 2,686,291 80,000 - - 3,973,391 CIP 1,303,700 322,100 - - -$ 1,625,800 Street Lighting 49,700 - - - - 49,700 Street Maintenance 1,084,900 5,260,100 - - - 6,345,000 Total 5,959,900$ 9,598,791$ 80,000$ -$ -$ 15,638,691$ Neighborhood Services
Neighborhood Services 796,700$ 327,500$ -$ -$ -$ 1,124,200$ Homelessness 199,800 824,700 - - - 1,024,500 Parks & Recreation 481,300 539,300 - - - 1,020,600 Total 1,477,800$ 1,691,500$ -$ 590,300$ -$ 3,759,600$ 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 47,800 140,000 - - - 187,800 Total 47,800$ 1,787,750$ -$ -$ -$ 1,835,550$ Capital Improvement Projects
101 CIP -$ -$ -$ -$ 5,757,723$ 5,757,723$ Total -$ -$ -$ -$ 5,757,723$ 5,757,723$ TOTAL GENERAL FUND $ 18,966,700 $ 35,602,193 $ 474,750 $ 785,300 $ 5,757,723 $ 61,586,666 -
Attachment 1 - Exhibit A
91 Summary of Appropriations by Category
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 TDA -$ -$ -$ -$ -$ -$ 203 RMRA -$ 850,000$ -$ -$ -$ 850,000$ 205 Measure A -$ 2,207,250$ -$ -$ -$ 2,207,250$ 206 Measure A - Other -$ -$ -$ -$ -$ -$ 207 Measure A – SBCAG Light Rail -$ -$ -$ -$ -$ -$ 208 County Per Capita - Library 668,200$ 359,356$ -$ -$ -$ 1,027,556$ 209 County Per Capita - Buellton Library -$ 164,393$ 5,000$ -$ -$ 169,393$ 210 County Per Capita - Solvang Library -$ 201,724$ 4,500$ -$ -$ 206,224$ 211 Solid Waste 623,300$ 1,294,406$ -$ -$ -$ 1,917,706$ 212 Public Safety Donations -$ -$ -$ -$ -$ -$ 213 Buellton Library 271,600$ 22,381$ -$ -$ -$ 293,981$ 214 Solvang Library 293,300$ -$ -$ -$ -$ 293,300$ 217 Community Center 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 Agreements -$ -$ -$ -$ -$ -$ 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 Quimby -$ -$ -$ -$ 1,381,000$ 1,381,000$ 240 County Library DIF -$ -$ -$ -$ -$ -$ 301 State Dept of Parks and Recreation -$ -$ -$ -$ -$ -$ Attachment 1 - Exhibit A
92 Summary of Appropriations by Category
FY 2026/27 SPECIAL FUNDS Continued
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
302 COPS - Public Safety -$ 150,000$ -$ -$ -$ 150,000$ 304 Recycling Grant -$ -$ -$ -$ -$ -$ 305 RSTP Grant -$ -$ -$ -$ -$ -$ 306 LSTP Grant -$ -$ -$ -$ -$ -$ 308 STIP -$ -$ -$ -$ -$ -$ 310 Cal Fire Grant -$ -$ -$ -$ -$ -$ 311 Misc Grants -$ -$ -$ -$ -$ -$ 313 Prop 84 - IRWMP -$ -$ -$ -$ -$ -$ 314 SCG -$ -$ -$ -$ -$ -$ 317 SSARTP Grant -$ -$ -$ -$ -$ -$ 318 ATP Grant - State -$ -$ -$ -$ -$ -$ 319 Housing & Community Development -$ -$ -$ -$ -$ -$ 320 Cal OES -$ -$ -$ -$ -$ -$ 321 TIRCP -$ -$ -$ -$ -$ -$ 322 MBHMP -$ -$ -$ -$ -$ -$ 323 Cal OES - State -$ -$ -$ -$ -$ -$ 324 Planning Grants Program (PGP) -$ -$ -$ -$ -$ -$ 325 California State Library Grant -$ -$ -$ -$ -$ -$ 401 HBP - Highway Bridge Replac. Prog. -$ -$ -$ -$ -$ -$ 402 Community Development Block Grant -$ 38,000$ -$ 22,544$ 242,180$ 302,724$ 409 OTS -$ -$ -$ -$ -$ -$ 417 Highway Safety Improvement Prog. -$ -$ -$ -$ -$ -$ 418 ATP - Federal -$ -$ -$ -$ -$ -$ 419 TIGER -$ -$ -$ -$ -$ -$ 420 FHWA - FEMA Reimbursement -$ -$ -$ -$ -$ -$ 421 FEMA HMGP Grant -$ -$ -$ -$ -$ -$ 422 CARES Act -$ -$ -$ -$ -$ -$ 423 ARPA -$ -$ -$ -$ -$ -$ 424 Community Project Funding -$ -$ -$ -$ -$ -$ 425 United State Dept of Agriculture -$ -$ -$ -$ -$ -$ 501 Library Services 946,600$ -$ -$ -$ -$ 946,600$ 502 Street Lighting -$ 615,500$ -$ -$ -$ 615,500$ 503 PEG -$ 60,000$ -$ -$ -$ 60,000$ 504 CASp Cert and Training -$ -$ -$ -$ -$ -$ Attachment 1 - Exhibit A
93 Summary of Appropriations by Category
FY 2026/27 SPECIAL FUNDS Continued
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
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 $ 3,339,400 $ 9,271,319 $ 9,500 $ 22,544 $ 2,323,180 $ 14,965,943 CITYWIDE APPROPRIATIONS $ 22,306,100 $ 44,873,512 $ 484,250 $ 807,844 $ 8,080,903 $ 76,552,608 Attachment 1 - Exhibit A
94 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

GENERAL FUND GENERAL FUND
101 General 27,030,884 55,260,218 22,544 82,313,646 55,043,643 785,300 5,757,723 61,586,666 20,726,981 101 General

SPECIAL FUNDS SPECIAL FUNDS
201 Gas Tax - 940,400 - 940,400 1,040,000 - - 1,040,000 (99,600) 201 Gas Tax 202 Transportation 95,394 36,000 - 131,394 - - - - 131,394 202 Transportation 203 RMRA 487,905 918,800 - 1,406,705 850,000 - - 850,000 556,705 203 RMRA 205 Measure A 547,391 2,191,947 - 2,739,338 2,207,250 - - 2,207,250 532,088 205 Measure A 206 Measure A- Other (GRANT) 0 - - 0 - - - - 0 206 Measure A- Other (GRANT) 207 Measure A – Project Connect - - - - - - - - - 207 Measure A – Project Connect 208 County Per Capita - Goleta Library 195,491 828,872 - 1,024,363 1,027,556 - - 1,027,556 (3,193) 208 County Per Capita - Goleta Library 209 County Per Capita - Buellton Library 225,973 163,685 - 389,658 169,393 - - 169,393 220,265 209 County Per Capita - Buellton Library 210 County Per Capita - Solvang Library 113,297 188,059 - 301,356 206,224 - - 206,224 95,132 210 County Per Capita - Solvang Library 211 Solid Waste 945,684 1,539,409 - 2,485,093 1,917,706 - - 1,917,706 567,387 211 Solid Waste 212 Public Safety Donations - - - - - - - - - 212 Public Safety Donations 213 Buellton Library 38,561 297,401 - 335,962 293,981 - - 293,981 41,981 213 Buellton Library 214 Solvang Library 27,986 306,101 - 334,086 293,300 - - 293,300 40,786 214 Solvang Library 217 Community Center 3,570 392,000 590,300 985,870 982,300 - - 982,300 3,570 217 Community Center 220 Transportation Facilities DIF (3,701,510) 2,170,000 - (1,531,510) 90,000 - 700,000 790,000 (2,321,510) 220 Transportation Facilities DIF 221 Parks & Recreation Facilities DIF (1,962,931) 240,400 - (1,722,531) - - - - (1,722,531) 221 Parks & Recreation Facilities DIF 222 Public Administration Development Fees (137,488) 297,300 - 159,812 - - - - 159,812 222 Public Administration Development Fees 223 Library Facilities Development Fees 20,000 92,500 - 112,500 92,500 - - 92,500 20,000 223 Library Facilities Development Fees 224 Sheriff Facilities Development Fees (11,537) - - (11,537) - - - - (11,537) 224 Sheriff Facilities Development Fees 225 Housing-in-Lieu 542,159 - - 542,159 25,000 - - 25,000 517,159 225 Housing-in-Lieu 226 Environmental Programs 183,203 - - 183,203 - - - - 183,203 226 Environmental Programs 229 Fire Development Fees (73,110) 101,300 - 28,190 - - - - 28,190 229 Fire Development Fees 230 Long Range Development Plan (0) - - (0) - - - - (0) 230 Long Range Development Plan 231 Developer Agreement 97,943 - - 97,943 - - - - 97,943 231 Developer Agreement 232 County Fire DIF (GRANT) - - - - - - - - - 232 County Fire DIF (GRANT) 233 OBF - SCE (GRANT) - - - - - - - - - 233 OBF - SCE (GRANT) 234 Storm Drain DIF (145,442) 117,500 - (27,942) - - - - (27,942) 234 Storm Drain DIF 235 Bicycle & Pedestrian DIF (128,347) 67,600 - (60,747) - - - - (60,747) 235 Bicycle & Pedestrian DIF 236 Misc Grants (Library) - - - - - - - - - 236 Misc Grants (Library) 237 Local Grants - - - - - - - - - 237 Local Grants 238 Non-Residential Affordable Housing DIF (34,620) 66,900 - 32,280 - - - - 32,280 238 Non-Residential Affordable Housing DIF 239 Quimby 4,684,905 1,357,900 - 6,042,805 - - 1,381,000 1,381,000 4,661,805 239 Quimby 240 County Library DIF - - - - - - - - - 240 County Library DIF 301 State Park (GRANT) - - - - - - - - 301 State Park (GRANT) 302 COPS - Public Safety (GRANT) - 175,000 - 175,000 150,000 - - 150,000 25,000 302 COPS - Public Safety (GRANT) 304 Solid Waste - Recycling (GRANT) 22,544 - - 22,544 - - - - 22,544 304 Solid Waste - Recycling (GRANT) 305 RSTP - State (GRANT) 134,814 - - 134,814 - - - - 134,814 305 RSTP - State (GRANT) 306 LSTP – State (GRANT) 1,879 - - 1,879 - - - - 1,879 306 LSTP – State (GRANT) 308 STIP/STIP-TE – State (GRANT) 10,385 - - 10,385 - - - - 10,385 308 STIP/STIP-TE – State (GRANT) 310 CAL FIRE (GRANT) (0) - - (0) - - - - (0) 310 CAL FIRE (GRANT) 311 Misc. (GRANT) 30 - - 30 - - - - 30 311 Misc. (GRANT) 317 SSARP (GRANT) - - - - - - - - - 317 SSARP (GRANT) 318 ATP – State (GRANT) - - - - - - - - - 318 ATP – State (GRANT) 319 Housing & Community Development State Fund (GRANT) - - - - - - - - - 319 Housing & Community Development State Fund (GRANT) 320 Cal OES 14,231 - - 14,231 - - - - 14,231 320 Cal OES 321 TIRCP (GRANT) - - - - - - - - - 321 TIRCP (GRANT) 322 MBHMP - - - - - - - - - 322 MBHMP 323 Cal OES - State - - - - - - - - - 323 Cal OES - State 324 Planning Grants Program (PGP) - - - - - - - - - 324 Planning Grants Program (PGP) 325 Isla Vista Library Grant - - - - - - - - - 325 Isla Vista Library Grant 401 HBP Federal (GRANT) 5,425,928 4,000,000 - 9,425,928 - - - - 9,425,928 401 HBP Federal (GRANT) 402 Community Development Block (GRANT) 3,509 302,724 - 306,233 38,000 22,544 242,180 302,724 3,509 402 Community Development Block (GRANT) 409 OTS (GRANT) - - - - - - - - - 409 OTS (GRANT) 417 Highway Safety Improvement Program (GRANT) 5,636 - - 5,636 - - - - 5,636 417 Highway Safety Improvement Program (GRANT) 418 ATP - Federal (GRANT) (0) - - (0) - - - - (0) 418 ATP - Federal (GRANT) 419 TIGER (GRANT) - - - - - - - - - 419 TIGER (GRANT) 420 FHWA - FEMA Reimb (GRANT) 58,107 - - 58,107 - - - - 58,107 420 FHWA - FEMA Reimb (GRANT) 421 Hazard Mitigation Grant Program (HMGP) 24,149 - - 24,149 - - - - 24,149 421 Hazard Mitigation Grant Program (HMGP) 423 Coronavirus State & Local Fiscal Recovery Funds - - - - - - - - - 423 Coronavirus State & Local Fiscal Recovery Funds 424 Community Project Funding - - - - - - - - - 424 Community Project Funding 425 United State Dept of Agriculture - - - - - - - - - 425 United State Dept of Agriculture 501 Library Services 96,052 650,300 195,000 941,352 946,600 - - 946,600 (5,248) 501 Library Services 502 Street Lighting 104,730 311,300 - 416,030 615,500 - - 615,500 (199,470) 502 Street Lighting 503 PEG 300,371 60,000 - 360,371 60,000 - - 60,000 300,371 503 PEG 504 CASp Cert and Training 59,052 - - 59,052 - - - - 59,052 504 CASp Cert and Training 608 IBank - - - - - - - - - 608 IBank 609 Lease Revenue Bond Proceeds 200,988 - - 200,988 - - - - 200,988 609 Lease Revenue Bond Proceeds 610 Sales Tax Revenue Bond Proceeds 168,295 - - 168,295 - - - - 168,295 610 Sales Tax Revenue Bond Proceeds 701 Plover Endowment - 7,000 - 7,000 7,000 - - 7,000 - 701 Plover Endowment 702 Section 115 Trust - Pension 297,989 - - 297,989 - - - - 297,989 702 Section 115 Trust - Pension 703 Section 115 Trust - OPEB 688,409 - - 688,409 - - - - 688,409 703 Section 115 Trust - OPEB SUBTOTAL 36,662,460 73,080,615 807,844 110,550,919 66,055,953 807,844 8,080,903 74,944,699 35,606,220 SUBTOTAL 605 RDA Successor – Non Housing (10,358,928) 1,497,348 - (8,861,580) 1,607,909 - - 1,607,909 (10,469,489) 605 RDA Successor – Non Housing GRAND TOTAL 26,303,532 74,577,963 807,844 101,689,339 67,663,861.55 807,844 8,080,903 76,552,608 25,136,731 GRAND TOTAL Attachment 1 - Exhibit A
95 Interfund Transfers Schedule
Dept Number Name
FY25/26
Adopted
FY25/26
Amended
FY26/27
Proposed
FY27/28
Proposed Dept Number Name
FY25/26
Adopted
FY25/26
Amended
FY26/27
Proposed
FY27/28
Proposed
Library Book Van 101-20-2110-59009
Transfers Out to County
Per Capita -$ - $ - $ - $ Library Book Van 208-20-2110-49000 Transfers In from
General Fund -$ - $ - $ - $ Library 101-20-2100-59003
Transfers Out To Library
Fund -$ -$ 195,000 $ -$ Library 501-20-2100-49000 0 -$ -$ 195,000 $ -$ Planning - Housing 101-40-4600-59004
Transfers Out To
Housing In-Lieu Fund -$ - $ - $ - $ Planning - Housing 225-40-4600-49000 Transfers In from
General Fund -$ - $ - $ - $ Neighborhood Services -
Community Center 101-60-6510-59005
Transfers Out To GCC
Fund 530,950$ 530,950 $ 590,300$ -$
Neighborhood Services -
Community Center 217-60-6510-49000
Transfers In from
General Fund 530,950$ 530,950 $ 590,300$ -$ CIP 101-90-9039-59013
Transfers Out to Active
Trans Prog Fund (318) -$ - $ - $ - $ CIP 318-90-9039-49000 Transfers In from
General Fund -$ - $ - $ - $ CIP 101-90-9067-59019
Transfers O
ut to HMGP -
Hazard Mit Grant (421) -$ 12,074$ -$ - $ CIP 421-90-9067-49000 Transfers In from
General Fund -$ 12,074$ -$ - $ Non-Departmental 101-80-8500-59020
Transfers Out to Section
115 Trust - Pension
(702) -$ 100,000 $ -$ - $ Section 115 Trust - Pension 702-80-8500-49000 Transfers In from
General Fund -$ 100,000 $ -$ - $ Non-Departmental 101-80-8500-59021
Transfers Out to Section
115 Trust- OPEB (703) -$ 300,000 $ -$ - $ Section 115 Trust- OPEB 703-80-8500-49000 Transfers In from
General Fund -$ 300,000 $ -$ - $ Subtotal 530,950$ 943,024 $ 785,300$ -$ Subtotal 530,950$ 943,024 $ 785,300$ -$ Park DIF 221-80-8500-59016
Transfers Out to Quimby
(239) -$ - $ - $ -$ Quimby 239-80-8500-49017 Transfers In from
Park DIF (221) -$ - $ - $ - $ Subtotal -$ - $ - $ - $ Subtotal -$ - $ - $ - $ GTIP Fund 220-90-9005-59011
Transfers Out to HBP
Fund -$ - $ - $ -$ HB P Fund 401-90-9005-49018 Tran
sfers In from
Transportation DIF
(220) -$ - $ - $ - $ Subtotal -$ - $ - $ - $ Subtotal -$ - $ - $ - $ Neighborhood Services -
Community Development
Block Grant 402-60-6300-59000
Transfers Out to General
Fund 34,685$ 34,685 $ 22,544$ -$
Neighborhood Services -
Community Development
Block Grant 101-80-8500-49001
Transfers In from
CDBG 34,685$ 34,685 $ 22,544$ -$
Subtotal 34,685$ 34,685 $ 22,544$ -$ Subtotal 34,685$ 34,685 $ 22,544$ -$ Library Book Van 501-20-2110-59009
Transfers Out to County
per Capita Fund (208) -$ - $ - $ - $ Library Book Van 208-20-2110-49007 Transfers In from
Library Special Tax
Measure L -$ - $ - $ - $ Subtotal -$ - $ - $ - $ Subtotal -$ - $ - $ - $ Total Transfers Out
(Expenditures) to Other
Funds 565,635$ 977,709 $ 807,844$ -$
Total Transfers In
(Revenues) from
Other Funds 565,635$ 977,709 $ 807,844$ -$
Other Financing Uses - Transfers Out (Expenditures) to Other Funds Other Financing Sources - Transfers In (Revenues) From Other Funds Attachment 1 - Exhibit A
96 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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1100-50001 272,666$ 289,108$ 307,675$ 328,400$ 346,200$ Salaries & Wages - Temporary 101-10-1100-50002 1,119 - - 1,624 - Medicare & Social Security 101-10-1100-50100 5,806 7,589 8,065 8,900 10,100 Retirement Contributions 101-10-1100-50101 24,792 30,344 33,112 31,900 35,900 Health Plan Allowance 101-10-1100-50102 36,687 30,506 38,950 15,300 58,800 Life Insurance 101-10-1100-50106 - - - - - Long Term Disability 101-10-1100-50107 - - - - - Deferred Compensation 101-10-1100-50108 4 - - - 700 Unemployment insurance 101-10-1100-50111 - - 887 - - SALARIES & BENEFITS 341,075$ 357,548$ 388,689$ 386,124$ 451,700$ Local Mileage 101-10-1100-51000 -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-10-1100-51001 20,209 15,204 24,112 52,315 53,600 Memberships & Dues 101-10-1100-51003 26,703 28,062 28,842 33,200 34,200 Printing & Copying 101-10-1100-51010 - - - - - Postage 101-10-1100-51011 - - - - - Advertising 101-10-1100-51012 - - - - - Special Department Supplies 101-10-1100-51031 70 - 260 - - Minor Equipment (under 5k) 101-10-1100-51032 - - - 101 - Books & Subscriptions 101-10-1100-51035 - - - - - Professional Services 101-10-1100-51200 - - - - - Support to Other Agencies - Grants 101-10-1100-54012 100,000 - - - - Support to Other Agencies - Other 101-10-1100-54013 - - - - - Other Charges 101-10-1100-54014 - - - - - SUPPLIES & SERVICES 146,982$ 43,266$ 53,214$ 85,616$ 87,800$ Furniture & Fixtures 101-10-1100-57040 -$ -$ -$ 1,184$ -$ CAPITAL OUTLAY -$ -$ -$ 1,184$ -$ TOTAL EXPENDITURES - 101 488,058$ 400,814$ 441,903$ 472,924$ 539,500$ PARK DEV. FEES - 221
Support to Other Agencies - Other 221-10-1100-54013 -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 221 -$ -$ -$ -$ -$ ARPA - 423
Support to Other Agencies - Grants 423-10-1100-54012 150,000$ -$ -$ -$ -$ SUPPLIES & SERVICES 150,000$ -$ -$ -$ -$ TOTAL EXPENDITURES - 423 150,000$ -$ -$ -$ -$ GRAND TOTAL EXPENDITURES 638,058$ 400,814$ 441,903$ 472,924$ 539,500$ Attachment 1 - Exhibit A
97 General Government - City Council 1100
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Conferences, Meetings And Travel 101-10-1100-51001 53,600$ 53,600$ Group Meals for Night Meetings 3,600 3,600
Conferences, Meetings And Travel - Perotte 10,000 10,000 Conferences, Meetings And Travel - Kasdin 10,000 10,000 Conferences, Meetings And Travel - Kyriaco 10,000 10,000 Conferences, Meetings And Travel - Reyes-Martin 10,000 10,000 Conferences, Meetings And Travel - Smith 10,000 10,000 Memberships & Dues 101-10-1100-51003 33,200$ 34,200$ Beacon 33,200$ 34,200$
Professional Services 101-10-1100-51200 -$ -$ City Council Portrait - -
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 341,075$ 357,548$ 388,689$ 386,124$ 451,700$ Supplies & Services 296,982 43,266 53,214 85,616 87,800 Capital Outlay - - - 1,184 - Total 638,058$ 400,814$ 441,903$ 472,924$ 539,500$ Attachment 1 - Exhibit A
98 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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1200-50001 1,131,748$ 824,283$ 880,202$ 967,000$ 1,061,200$ Salaries & Wages - Temporary 101-10-1200-50002 2,680 3,328 - 18,976 19,000 Overtime 101-10-1200-50003 - - 40 - - Salaries & Wages - Cash Out 101-10-1200-50004 - 47,554 28,407 - - Salaries & Wages - One Time Miscellaneous 101-10-1200-50005 - - - - - Medicare & Social Security 101-10-1200-50100 17,310 13,472 13,739 17,400 18,600 Retirement Contributions 101-10-1200-50101 131,341 120,883 140,403 161,400 159,400 Health Plan Allowance 101-10-1200-50102 106,221 83,776 78,874 90,600 90,300 Auto Allowance 101-10-1200-50103 13,281 11,951 13,260 13,300 13,300 Phone Allowance 101-10-1200-50104 3,175 3,256 2,918 3,000 3,000 Bilingual Allowance 101-10-1200-50105 - 393 2,285 3,400 3,400 Life Insurance 101-10-1200-50106 2,310 1,910 1,653 2,600 2,700 Long Term Disability 101-10-1200-50107 2,248 1,787 1,602 4,300 3,000 Deferred Compensation 101-10-1200-50108 8,026 8,013 9,003 10,000 10,600 Relocation 101-10-1200-50109 - - - - - Retiree Health Contributions 101-10-1200-50113 - - - - - SALARIES & BENEFITS 1,418,340$ 1,120,605.17$ 1,172,387$ 1,291,976$ 1,384,500$ Local Mileage 101-10-1200-51000 -$ -$ -$ 109$ -$ Conferences, Meetings And Travel 101-10-1200-51001 14,620 17,631 22,631 15,000 15,000 Memberships & Dues 101-10-1200-51003 34,798 32,708 34,101 38,700 39,300 Training 101-10-1200-51004 (670) - - 1,000 1,000 Printing & Copying 101-10-1200-51010 - - - - - Postage 101-10-1200-51011 - - - - - Advertising 101-10-1200-51012 - - - 108 - Special Department Supplies 101-10-1200-51031 1,657 2,491 1,135 1,000 1,000 Books & Subscriptions 101-10-1200-51035 - 138 270 81 - Professional Services 101-10-1200-51200 168,532 209,019 229,762 334,892 88,400 Professional Services - Temp Agency 101-10-1200-51202 - - - - - Contract Services - Animal Control 101-10-1200-51310 270,560 212,652 367,720 310,500 324,500 Support to Other Agencies - Grants 101-10-1200-54012 - - 118,750 1,250 - Support to Other Agencies - Other 101-10-1200-54013 54,000 3,800 296,200 306,600 26,000 Other Charges 101-10-1200-54014 - - - - - SUPPLIES & SERVICES 543,497$ 478,440$ 1,070,569$ 1,009,240$ 495,200$ Furniture & Fixtures 101-10-1200-57040 -$ -$ -$ 1,456$ -$ CAPITAL OUTLAY -$ -$ -$ 1,456$ -$ TOTAL EXPENDITURES - 101 1,961,838$ 1,599,045$ 2,242,956$ 2,302,672$ 1,879,700$ Local Grants - 237
Support to Other Agencies - Other 237-10-1200-54013 -$ 75,000$ -$ -$ -$ SUPPLIES & SERVICES -$ 75,000$ -$ -$ - TOTAL EXPENDITURES - 237 -$ 75,000$ -$ -$ -$ GRAND TOTAL EXPENDITURES 1,961,838$ 1,674,045$ 2,242,956$ 2,302,672$ 1,879,700$ Attachment 1 - Exhibit A
99 General Government - City Manager 1200
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Conferences, Meetings And Travel 101-10-1200-51001 15,000$ 15,000$ Cal Cities Annual Conference 3,000 3,000
Cal Cities CM Conference 3,000 3,000
Cal Cities City Leader Summit 3,000 3,000 MMASC Annual Conference 3,000 3,000
CALPERA Conference 1,500 1,500
Goleta's Finest 450 450
REACH Summit 200 200
Sustainbility Summit 25 25
Cal Cities Webinar 25 25
CMO/CAO Meetings 600 600
State of the County 200 200
Memberships & Dues 101-10-1200-51003 38,700$ 39,300$ National League of Cities 3,900 4,000
League of California Cities 15,000 15,500
League of California Cities - Channel Counties Div 300 300 Employment Relations Consortium - -
California Coastal Trail Association - - UCSB Economic Forecast Project 3,100 3,100 ICMA 3,000 3,000
LAFCO 10,500 10,500
MMASC - Municipal Mgmt Assoc of So CA 300 300 CCMF - California City Mgmt Foundation 800 800 GARE 1,000 1,000
CALED 800 800
Professional Services 101-10-1200-51200 Total includes Economic Development 238,200$ 88,400$ Diversity Equity and Inclusion Plan 10,000 10,000 Special Services as Needed 25,000 17,000
Lobbyist Services 36,000 39,000
Executive Staff Review 10,000 15,000
CWB Public Parking 7,200 7,400
Professional Services - Economic Development: Economic Development Total 150,000$ -$ Economic Development 100,000 -
Econ Dev - Goleta Entrepreneurial Magnet (GEM) 50,000 - Support to Other Agencies - Other 101-10-1200-54013 306,600$ -$ Communify South Coast Youth Safety Partnership 26,000 - Econ Dev - Child Care Program 250,000 -
Econ Dev - Goleta Lions Club 30,600 -
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
City Manager 1.00 1.00 1.00 1.00 1.00
Assistant City Manager 1.00 1.00 1.00 1.00 1.00
Assistant to the City Manager 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 0.00 0.00
Management Assistant 0.25 0.25 0.00 1.00 1.00
Office Specialist 0.90 0.00 0.00 0.00 0.00
Total 6.15 5.25 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
Revised
Salaries & Benefits 1,418,340$ 1,120,605$ 1,172,387$ 1,291,976$ 1,384,500$ Supplies & Services 543,497 553,440 1,070,569 1,009,240 495,200 Capital Outlay - - - 1,456 - Total 1,961,838$ 1,674,045$ 2,242,956$ 2,302,672$ 1,879,700$ Attachment 1 - Exhibit A
100
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
Revised
GENERAL FUND - 101 GL Account
Professional Services 101-10-1210-51200 -$ -$ -$ -$ 150,000$ Contract Services - Animal Control 101-10-1210-51310 - - - - - Stipends for Meetings 101-10-1210-54005 - - - - 650 Support to Other Agencies - Grants 101-10-1210-54012 - - - - - Support to Other Agencies - Other 101-10-1210-54013 - - - - 281,300 Other Charges 101-10-1210-54014 - - - - - SUPPLIES & SERVICES -$ -$ -$ -$ 431,950$ TOTAL EXPENDITURES - 101 -$ -$ -$ -$ 431,950$ Local Grants - 237
Support to Other Agencies - Other 237-10-1210-54013 -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ -$ - TOTAL EXPENDITURES - 237 -$ -$ -$ -$ -$ GRAND TOTAL EXPENDITURES -$ -$ -$ -$ 431,950$ LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services 101-10-1210-51200 Total includes Economic Development -$ 150,000$ Economic Development - 100,000
Econ Dev - Goleta Entrepreneurial Magnet (GEM) - 50,000 Support to Other Agencies - Other 101-10-1210-54013 -$ 281,300$ Econ Dev - Child Care Program - 250,000 Econ Dev - Goleta Lions Club - 31,300 Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Management Analyst 1.00 1.00 1.00 1.00 1.00
Management Assistant 0.25 0.25 0.00 1.00 1.00
Total 1.25 1.25 1.00 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
Revised
Salaries & Benefits -$ -$ -$ -$ -$ Supplies & Services - - - - 431,950 Capital Outlay - - - - - Total -$ -$ -$ -$ 431,950$ Attachment 1 - Exhibit A
101
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1300-50001 461,935$ 497,190$ 486,292$ 522,800$ 548,700$ Overtime 101-10-1300-50003 - - 1,142 - - Salaries & Wages - Cash Out 101-10-1300-50004 7,598 6,484 9,856 - - Salaries & Wages - One Time Miscellaneous 101-10-1300-50005 - - - - - Medicare & Social Security 101-10-1300-50100 7,014 7,459 7,279 8,700 9,100 Retirement Contributions 101-10-1300-50101 58,821 68,105 74,281 71,500 74,600 Health Plan Allowance 101-10-1300-50102 58,321 63,314 54,822 72,500 73,000 Phone Allowance 101-10-1300-50104 723 721 722 800 800 Bilingual Allowance 101-10-1300-50105 - - 650 - - Life Insurance 101-10-1300-50106 1,008 1,146 1,215 1,500 1,500 Long Term Disability 101-10-1300-50107 1,249 1,400 1,474 2,300 2,000 Deferred Compensation 101-10-1300-50108 - - 1,193 2,000 2,600 Unemployment insurance 101-10-1300-50111 - - - - - SALARIES & BENEFITS 596,669$ 645,819$ 638,925$ 682,100$ 712,300$ Local Mileage 101-10-1300-51000 -$ -$ -$ 1,900$ 1,900$ Conferences, Meetings And Travel 101-10-1300-51001 6,650 3,464 1,138 7,500 7,500 Memberships & Dues 101-10-1300-51003 1,450 1,450 2,688 1,500 1,500 Training 101-10-1300-51004 - - 200 2,400 2,400 Postage 101-10-1300-51011 - - 202 200 200 Advertising 101-10-1300-51012 6,773 2,628 1,620 5,000 5,000 Special Department Supplies 101-10-1300-51031 3,516 6,494 2,302 3,500 3,500 Minor Equipment (under 5k) 101-10-1300-51032 - - - - - Recognition & Awards 101-10-1300-51034 258 1,911 3,309 3,500 3,500 Books & Subscriptions 101-10-1300-51035 1,435 1,463 - 1,500 1,500 Professional Services 101-10-1300-51200 41,768 53,228 59,896 82,300 82,300 Professional Services - Temp Agency 101-10-1300-51202 2,320 1,330 - - - Contract Services 101-10-1300-51300 - - - - - Election Costs 101-10-1300-54002 37,915 - 62,049 - 43,000 SUPPLIES & SERVICES 102,085$ 71,968$ 133,405$ 109,300$ 152,300$ Computer Hardware & Peripherals 101-10-1300-57020 -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 698,754$ 717,788 $ 772,331 $ 791,400 $ 864,600 $ PUBLIC, EDUCATION, GOVERNMENT FEES - 503
Minor Equipment (under 5k) 503-10-1300-51032 -$ -$ -$ -$ -$ Professional Services 503-10-1300-51200 - 33,886 18,058 30,000 30,000 SUPPLIES & SERVICES -$ 33,886$ 18,058$ 30,000$ 30,000$ Machinery & Equipment 503-10-1300-57010 -$ -$ 10,913$ 30,000$ 30,000$ CAPITAL OUTLAY -$ -$ 10,913$ 30,000$ 30,000$ TOTAL EXPENDITURES - 503 -$ 33,886 $ 28,971 $ 60,000 $ 60,000 $ GRAND TOTAL EXPENDITURES 698,754$ 751,674 $ 801,301 $ 851,400 $ 924,600 $ Attachment 1 - Exhibit A
102
General Government - City Clerk 1300
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services 101-10-1300-51200 82,300$ 82,300$ Municipal Code 15,000 15,000
Media Services (DRB, PC, CC) 31,500 31,500
Media Services (HPC) 2,200 2,200
Media Services - Public Works (5400) (PTAC) 2,200 2,200 Media Svcs - Neigh Svcs (6500) (Parks & Rec Comm) 2,200 2,200 Media Services - Community Relations (1500) (PEC) 2,200 2,200 Media Services - Library Services (2100) (LAC) 2,500 2,500 Video Services - State of the City 2,200 2,200 Records Retention (ongoing) 1,000 1,000
Media Archive 1,300 1,300
Interpretation Services 20,000 20,000
Election Costs 101-10-1300-54002 -$ 43,000$ 3 Seats (Mayor, Dist 1, and Dist 2) - 23,000 Measure - 20,000
Professional Services 503-10-1300-51200 30,000$ 30,000$ A/V Equipment Maintenance 30,000 30,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
City Clerk 1.00 1.00 1.00 1.00 1.00
Senior Deputy City Clerk 0.00 0.00 0.00 1.00 1.00
Deputy City Clerk 2.00 2.00 2.00 2.00 2.00
Planning Commission Clerk 0.00 0.00 1.00 0.00 0.00
Public Records Specialist 1.00 1.00 1.00 0.00 0.00
Total 4.00 4.00 5.00 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
Revised
Salaries & Benefits 596,669$ 645,819$ 638,925$ 682,100$ 712,300$ Supplies & Services 102,085 105,854 151,464 139,300 182,300 Capital Outlay - - 10,913 30,000 30,000 Total 698,754$ 751,674$ 801,301$ 851,400$ 924,600$ Attachment 1 - Exhibit A
103
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1310-50001 -$ 60,101$ 52,074$ 67,000$ 63,100$ Overtime 101-10-1310-50003 - - 161 - - Salaries & Wages - Cash Out 101-10-1310-50004 - - 9,243 - - Salaries & Wages - One Time Miscellaneous 101-10-1310-50005 - - - - - Medicare & Social Security 101-10-1310-50100 - 1,019 947 1,300 1,200 Retirement Contributions 101-10-1310-50101 - 4,616 3,945 5,500 7,000 Health Plan Allowance 101-10-1310-50102 - 11,179 13,954 18,200 19,100 Phone Allowance 101-10-1310-50104 - - - - - Life Insurance 101-10-1310-50106 - 123 94 200 200 Long Term Disability 101-10-1310-50107 - 178 135 300 300 Deferred Compensation 101-10-1310-50108 - - 303 700 - Unemployment Insurance 101-10-1310-50111 - - - - - SALARIES & BENEFITS -$ 77,216$ 80,856$ 93,200$ 90,900$ Printing & Copying 101-10-1310-51010 - $ 25,117.14$ 28,192.56$ 25,000$ 25,000$ Postage 101-10-1310-51011 - 20,232 20,000 30,000 30,000 Advertising 101-10-1310-51012 - - - - - Insurance 101-10-1310-51020 - - - - - Worker's Compensation 101-10-1310-51021 - - - - - Office Supplies 101-10-1310-51030 - 15,858 15,074 25,000 25,000 Special Department Supplies 101-10-1310-51031 - 633 507 1,000 1,000 Minor Equipment (under 5k) 101-10-1310-51032 - - - - - Recognition & Awards 101-10-1310-51034 - - - - - Books & Subscriptions 101-10-1310-51035 - - - - - Leases/Rental-City Hall 101-10-1310-51040 - - - - - Leases/Rental Equipment 101-10-1310-51042 - 11,251 13,907 15,700 15,700 Utilities - Telephone/Internet/TV 101-10-1310-51050 - - - - - Utilities - Gas 101-10-1310-51051 - - - - - Utilities - Electric 101-10-1310-51052 - - - - - Utilities - Water & Sewer 101-10-1310-51053 - - - - - Maintenance-Office Equipment 101-10-1310-51069 - 941 301 1,000 1,000 Professional Services - Temp Agency 101-10-1310-51202 - - 23,364 - - SUPPLIES & SERVICES -$ 74,033$ 101,345$ 97,700$ 97,700$ TOTAL EXPENDITURES - 101 -$ 151,250 $ 182,201 $ 190,900 $ 188,600 $ GRAND TOTAL EXPENDITURES -$ 151,250 $ 182,201 $ 190,900 $ 188,600 $ Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Office Specialist 0.00 0.90 1.00 1.00 1.00
Total 0.00 0.90 1.00 1.00 1.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits - $ 77,216$ 80,856$ 93,200$ 90,900$ Supplies & Services - 74,033 101,345 97,700 97,700 Capital Outlay - - - - - Total -$ 151,250$ 182,201$ 190,900$ 188,600$ Attachment 1 - Exhibit A
104
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1400-50001 251,534$ 265,501$ 270,032$ 247,800$ 257,100$ Salaries & Wages - Temporary 101-10-1400-50002 - - - - - Overtime 101-10-1400-50003 1,697 419 299 - - Salaries & Wages - Cash Out 101-10-1400-50004 10,072 10,532 11,679 - - Salaries & Wages - One Time Miscellaneous 101-10-1400-50005 - - - - - Medicare & Social Security 101-10-1400-50100 4,019 4,176 4,342 4,000 4,000 Retirement Contributions 101-10-1400-50101 33,876 41,338 49,757 54,000 44,800 Health Plan Allowance 101-10-1400-50102 17,988 12,421 15,740 18,200 12,500 Auto Allowance 101-10-1400-50103 4,849 4,838 4,841 4,900 4,900 Phone Allowance 101-10-1400-50104 723 721 722 800 800 Bilingual Allowance 101-10-1400-50105 559 489 454 - - Life Insurance 101-10-1400-50106 591 721 635 600 700 Long Term Disability 101-10-1400-50107 560 730 597 1,100 700 Deferred Compensation 101-10-1400-50108 - - 378 700 700 Unemployment insurance 101-10-1400-50111 - - - - - Retiree Health Contributions 101-10-1400-50113 - - - - - SALARIES & BENEFITS 326,468$ 341,886$ 359,476$ 332,100$ 326,200$ Local Mileage 101-10-1400-51000 -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-10-1400-51001 1,804 1,221 2,748 5,000 5,000 Memberships & Dues 101-10-1400-51003 523 523 613 700 700 Postage 101-10-1400-51011 - - - - - Advertising 101-10-1400-51012 - - - - - Special Department Supplies 101-10-1400-51031 650 1,175 449 500 500 Minor Equipment (under 5k) 101-10-1400-51032 - - 200 - - Books & Subscriptions 101-10-1400-51035 2,724 2,786 2,334 3,500 3,500 Professional Services 101-10-1400-51200 - - - - - Professional Services - Temp Agency 101-10-1400-51202 - - - - - Professional Services - Legal 101-10-1400-51203 280,092 307,402 - 280,900 290,100 Professional Services - Litigation 101-10-1400-51204 308,888 14,859 304,050 250,000 325,000 Contract Services 101-10-1400-51300 163,128 364,358 580,485 212,600 219,600 Other Charges 101-10-1400-54014 - 100 - - - SUPPLIES & SERVICES 757,808$ 692,424$ 890,878$ 753,200$ 844,400$ Furniture & Fixtures 101-10-1400-57040 -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 1,084,277$ 1,034,310$ 1,250,354$ 1,085,300$ 1,170,600$ GRAND TOTAL EXPENDITURES 1,084,277$ 1,034,310$ 1,250,354$ 1,085,300$ 1,170,600$ Attachment 1 - Exhibit A
105
General Government - City Attorney 1400
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services - Legal 101-10-1400-51203 280,900$ 290,100$ BBK - Special Legal Service 280,900 290,100
Professional Services - Litigation 101-10-1400-51204 250,000$ 325,000$ BBK - Litigation 250,000 325,000
Contract Services 101-10-1400-51300 212,600$ 219,600$ BBK - General Legal Services 212,600 219,600
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Assistant City Attorney 1.00 1.00 1.00 1.00 1.00
Management Assistant 0.50 0.00 0.00 0.00 0.00
Human Resources Technician 0.00 0.50 0.00 0.00 0.00
Total 1.50 1.50 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
Revised
Salaries & Benefits 326,468$ 341,886$ 359,476$ 332,100$ 326,200$ Supplies & Services 757,808 692,424 890,878 753,200 844,400 Capital Outlay - - - - - Total 1,084,277$ 1,034,310$ 1,250,354$ 1,085,300$ 1,170,600$ Attachment 1 - Exhibit A
106
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1500-50001 300,844$ 332,792$ 377,725$ 397,600$ 418,200$ Salaries & Wages - Temporary 101-10-1500-50002 - - - - - Overtime 101-10-1500-50003 194 1,463 437 - - Salaries & Wages - Cash Out 101-10-1500-50004 - - - - - Salaries & Wages - One Time Miscellaneous 101-10-1500-50005 - - - - - Medicare & Social Security 101-10-1500-50100 4,776 5,310 5,946 6,700 6,800 Retirement Contributions 101-10-1500-50101 23,255 25,690 30,489 32,400 46,300 Health Plan Allowance 101-10-1500-50102 37,623 41,807 42,751 54,400 43,900 Phone Allowance 101-10-1500-50104 - - 447 1,000 1,000 Bilingual Allowance 101-10-1500-50105 1,673 1,693 1,694 1,700 3,000 Life Insurance 101-10-1500-50106 695 767 861 1,100 1,100 Long Term Disability 101-10-1500-50107 914 1,002 1,108 1,700 1,600 Deferred Compensation 101-10-1500-50108 - - 1,008 2,000 2,000 SALARIES & BENEFITS 369,974$ 410,524$ 462,465$ 498,600$ 523,900$ Local Mileage 101-10-1500-51000 -$ -$ -$ 400$ 400$ Conferences, Meetings And Travel 101-10-1500-51001 639 630 333 3,000 3,000 Memberships & Dues 101-10-1500-51003 199 - 355 1,000 1,000 Printing & Copying 101-10-1500-51010 3,535 2,208 2,861 14,000 14,000 Postage 101-10-1500-51011 817 694 1,221 15,000 15,000 Advertising 101-10-1500-51012 144 - 252 6,500 6,500 Special Department Supplies 101-10-1500-51031 11,524 21,834 24,834 80,656 30,000 Recognition & Awards 101-10-1500-51034 8,263 12,326 13,926 13,800 13,800 Books & Subscriptions 101-10-1500-51035 873 590 772 600 600 Utilities - Telephone/Internet/TV 101-10-1500-51050 - - - - - Professional Services 101-10-1500-51200 108,085 139,628 132,195 227,209 272,000 Emergency Response 101-10-1500-54004 - - - - - Stipends for Meetings 101-10-1500-54005 1,150 1,800 1,575 2,100 2,100 Support to Other Agencies - Other 101-10-1500-54013 - - - - - SUPPLIES & SERVICES 135,230$ 179,710$ 178,323$ 364,265$ 358,400$ Computer Hardware & Peripherals 101-10-1500-57020 -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 505,204 $ 590,234 $ 640,788 $ 862,865$ 882,300$ MISC GRANTS - 311
Advertising 311-10-1500-51012 -$ -$ -$ -$ -$ Special Department Supplies 311-10-1500-51031 - - - - - Professional Services 311-10-1500-51200 - - - - - Contract Services 311-10-1500-51300 - - - - - SUPPLIES & SERVICES -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 311 - $ - $ - $ -$ -$ GRAND TOTAL EXPENDITURES 505,204 $ 590,234 $ 640,788 $ 862,865$ 882,300$ Attachment 1 - Exhibit A
107
General Government - Community Relations 1500
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Special Department Supplies 101-10-1500-51031 30,000$ 30,000$ Dam Dinner - Lake Los Carneros 5,000 5,000 Holiday Parade (City participation) 1,000 1,000 Lemon Festival 200 200
Coffee & Community / Café y Comunidad 3,000 3,000 LEAD Goleta (English and Spanish) 2,000 2,000 City Branded Items 8,800 5,800
Community State of the City 3,000 3,000 Special Supplies as Needed 5,000 5,000
Rentals for groundbreakings 2,000 5,000 Recognition & Awards 101-10-1500-51034 13,800$ 13,800$ Mayor & Council Staff Appreciation Breakfast 3,800 3,800 Staff Summer BBQ 3,000 3,000
Holiday Party 6,000 6,000
EAT Committee Activities 500 500
Staff Anniversaries 500 500
Professional Services 101-10-1500-51200 182,000$ 272,000$ Graphic Design 20,000 20,000
Interpretation/Translation Services 7,500 7,500 Video production services 55,000 55,000
Photography 10,000 10,000
Phone Notifications 5,000 5,000
Banner Services 70,000 70,000
Audio Visual Services 10,000 10,000
Special Services as Needed (1500) 2,500 2,500 Event Vendors 2,000 2,000
Website Accessibility Compliance - 75,000 Drone Light Show - 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
Revised
Community Relations Manager 1.00 1.00 1.00 1.00 1.00
Management Assistant 1.75 2.00 2.00 2.00 2.00
Total 2.75 3.00 3.00 3.00 3.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 369,974$ 410,524$ 462,465$ 498,600$ 523,900$ Supplies & Services 135,230 179,710 178,323 364,265 358,400 Capital Outlay - - - - - Total 505,204$ 590,234$ 640,788$ 862,865$ 882,300$ Attachment 1 - Exhibit A
108
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1600-50001 350,452 $ 412,079$ 469,468$ 540,000$ 557,600$ Salaries & Wages - Temporary 101-10-1600-50002 5,101 - - - - Overtime 101-10-1600-50003 1,697 419 299 - - Salaries & Wages - Cash Out 101-10-1600-50004 21,550 - 18,830 - - Medicare & Social Security 101-10-1600-50100 5,439 6,091 7,262 9,000 9,200 Retirement Contributions 101-10-1600-50101 40,789 53,061 64,280 61,700 69,400 Health Plan Allowance 101-10-1600-50102 40,749 50,893 56,589 72,500 68,600 Phone Allowance 101-10-1600-50104 92 - 242 500 500 Bilingual Allowance 101-10-1600-50105 1,138 1,204 1,637 1,700 1,700 Life Insurance 101-10-1600-50106 712 839 961 1,500 1,400 Long Term Disability 101-10-1600-50107 1,005 1,157 1,205 2,500 2,100 Deferred Compensation 101-10-1600-50108 - - 882 2,000 2,000 Relocation 101-10-1600-50109 - - - - - Unemployment insurance 101-10-1600-50111 - - - - - Commute Alternative Allowance 101-10-1600-50112 6,773 10,529 15,600 14,000 16,000 Tuition Reimbursement 101-10-1600-50115 - 1,419 4,268 4,500 4,500 SALARIES & BENEFITS 475,495$ 537,690$ 641,524$ 709,900$ 733,000$ Local Mileage 101-10-1600-51000 -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-10-1600-51001 4,090 5,910 5,741 10,000 10,000 Memberships & Dues 101-10-1600-51003 - 2,500 1,779 5,300 5,300 Training 101-10-1600-51004 175 4,891 13,115 20,000 20,000 Printing & Copying 101-10-1600-51010 15,416 - - - - Postage 101-10-1600-51011 30,129 - - - - Advertising 101-10-1600-51012 9,610 14,780 17,131 15,000 15,000 Insurance 101-10-1600-51020 460,698 410,961 488,919 609,000 791,600 Worker's Compensation 101-10-1600-51021 217,645 187,093 195,250 175,600 228,200 Office Supplies 101-10-1600-51030 26,035 - - - - Special Department Supplies 101-10-1600-51031 760 4,895 2,027 7,000 7,000 Minor Equipment (under 5k) 101-10-1600-51032 180 - - - - Books & Subscriptions 101-10-1600-51035 4,870 5,070 5,070 7,000 7,000 Leases/Rental-City Hall 101-10-1600-51040 - - - - - Leases/Rental-Equipment 101-10-1600-51042 3,512 - - - - Utilities - Telephone/Internet/TV 101-10-1600-51050 - - - - - Utilities - Gas 101-10-1600-51051 - - - - - Utilities - Electric 101-10-1600-51052 - - - - - Utilities - Water & Sewer 101-10-1600-51053 - - - - - Maintenance-Vehicles 101-10-1600-51060 - 197 - - - Maintenance-Facilities 101-10-1600-51064 - - - - - Maintenance-Software License & Subscriptions 101-10-1600-51068 - - - - - Maintenance-Office Equipment 101-10-1600-51069 - - - - - Maintenance-Fuel - Vehicles & Other 101-10-1600-51080 - - - - - Professional Services 101-10-1600-51200 42,049 48,308 42,561 99,200 84,200 Permits & Fees 101-10-1600-54003 - - - - - Administrative Charges 101-10-1600-54010 - - - - - Other Charges 101-10-1600-54014 12,951 15,092 21,518 - - SUPPLIES & SERVICES 828,119$ 699,697$ 793,111$ 948,100$ 1,168,300$ Machinery & Equipment 101-10-1600-57010 -$ -$ -$ -$ -$ Computer Hardware & Peripherals 101-10-1600-57020 - - - - - Furniture & Fixtures 101-10-1600-57040 49,227 17,868 163 5,000 5,000 CAPITAL OUTLAY 49,227$ 17,868$ 163$ 5,000$ 5,000$ -
TOTAL EXPENDITURES - 101 1,352,841$ 1,255,255 $ 1,434,799$ 1,663,000$ 1,906,300 $ GRAND TOTAL EXPENDITURES 1,352,841$ 1,255,255 $ 1,434,799$ 1,663,000$ 1,906,300 $ Attachment 1 - Exhibit A
109
General Government - Human Resources/Risk Management 1600 LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Insurance 101-10-1600-51020 609,000$ 791,600$ General Liability Program Annual Contribution 609,000 791,600 General Liability Program Retrospective Adjustment - - Worker's Compensation 101-10-1600-51021 175,600$ 228,200$ Annual Insurance Premium 175,600 228,200
Workers Comp Retrospecticve Adjustment - - Professional Services 101-10-1600-51200 -$ 84,200$ Employee Assistance Program - 6,000
Ergonomic Assessments - 5,500
HR Support Services - 38,700
Recruiting/Pre-Employment Services - 7,000 Professional Coaching/Mediation - 25,000 Recruitment Testing - 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
Revised
Human Resources/Risk Manager 1.00 1.00 1.00 1.00 1.00
Human Resources Analyst 1.00 1.00 1.00 1.00 2.00
Human Resources Analyst/DEI Officer 1.00 1.00 1.00 1.00 0.00 Human Resources Technician 0.00 0.50 1.00 1.00 1.00
Management Assistant 0.50 0.00 0.00 0.00 0.00
Total 3.50 3.50 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
Revised
Salaries & Benefits 475,495$ 537,690$ 641,524$ 709,900$ 733,000$ Supplies & Services 828,119 699,697 793,111 948,100 1,168,300 Capital Outlay 49,227 17,868 163 5,000 5,000 Total 1,352,841$ 1,255,255$ 1,434,799$ 1,663,000$ 1,906,300$ Attachment 1 - Exhibit A
110
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-18-1800-50001 371,162$ 462,641$ 558,881$ 643,100$ 672,200$ Salaries & Wages - Temporary 101-18-1800-50002 - - - - - Salaries & Wages - Cash Out 101-18-1800-50004 9,593 9,950 11,971 - - Medicare & Social Security 101-18-1800-50100 5,513 6,468 7,925 10,800 11,300 Retirement Contributions 101-18-1800-50101 56,047 76,847 102,565 133,500 112,000 Health Plan Allowance 101-18-1800-50102 48,669 39,902 60,726 72,500 94,800 Auto Allowance 101-18-1800-50103 4,849 4,838 4,841 4,900 4,900 Phone Allowance 101-18-1800-50104 963 721 963 1,200 1,200 Life Insurance 101-18-1800-50106 714 1,034 1,246 1,600 1,800 Long Term Disability 101-18-1800-50107 798 1,143 1,400 3,000 2,300 Deferred Compensation 101-18-1800-50108 - - 1,208 2,600 2,000 Unemployment insurance 101-18-1800-50111 - - - - - SALARIES & BENEFITS 498,308$ 603,543$ 751,726$ 873,200$ 902,500$ Local Mileage 101-18-1800-51000 -$ -$ -$ 100$ 100$ Conferences, Meetings And Travel 101-18-1800-51001 3,383 2,973 2,760 5,600 5,600 Memberships & Dues 101-18-1800-51003 381 1,026 - 1,600 1,600 Training 101-18-1800-51004 - - - 2,600 2,600 Printing & Copying 101-18-1800-51010 - - 403 600 600 Postage 101-18-1800-51011 - 23 - 200 200 Advertising 101-18-1800-51012 1,160 216 1,352 700 700 Insurance 101-18-1800-51020 63,988 78,370 92,012 110,600 142,900 Office Supplies 101-18-1800-51030 1,138 500 498 1,000 1,000 Special Department Supplies 101-18-1800-51031 338 58 56 - - Minor Equipment (under 5k) 101-18-1800-51032 - - - - - Books & Subscriptions 101-18-1800-51035 - - - 200 200 Professional Services 101-18-1800-51200 - 28,600 7,050 9,250 - Professional Services - Temp Agency 101-18-1800-51202 - - - 52,000 - Permits & Fees 101-18-1800-54003 - - - - - SUPPLIES & SERVICES 70,388$ 111,765$ 104,130$ 184,450$ 155,500$ Furniture & Fixtures 101-18-1800-57040 -$ 6,735$ 4,961$ 5,000$ 5,000$ CAPITAL OUTLAY -$ 6,735$ 4,961$ 5,000$ 5,000$ -
TOTAL EXPENDITURES - 101 568,696$ 722,044$ 860,818$ 1,062,650$ 1,063,000$ GRAND TOTAL EXPENDITURES 568,696$ 722,044$ 860,818$ 1,062,650$ 1,063,000$ Attachment 1 - Exhibit A
111
General Services - Administration 1800
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Insurance 101-18-1800-51020 110,600$ 142,900$
Pollution Liability Program Premium 7,700 7,700 Property Insurance Premium 92,500 125,200
Crime Policy Premium 10,400 10,000
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
Revised
General Services Director 1.00 1.00 1.00 1.00 1.00
Project Manager 0.00 0.00 0.50 0.50 0.50
Senior Management Analyst 1.00 1.00 1.00 1.00 1.00
Management Assistant 0.75 0.75 1.00 1.00 1.00
Management Analyst 0.50 0.50 0.50 0.50 0.50
Total 3.25 3.25 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
Revised
Salaries & Benefits 498,308$ 603,543$ 751,726$ 873,200$ 902,500$ Supplies & Services 70,388 111,765 104,130 184,450 155,500 Capital Outlay - 6,735 4,961 5,000 5,000 Total 568,696$ 722,044$ 860,818$ 1,062,650$ 1,063,000$ Attachment 1 - Exhibit A
112
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-18-1810-50001 42,092$ 117,239$ 204,559$ 248,000$ 257,300$ Salaries & Wages - Temporary 101-18-1810-50002 8,246 5,897 18,361 20,600 21,400 Overtime 101-18-1810-50003 381 1,003 524 - - Salaries & Wages - Cash Out 101-18-1810-50004 1,837 - - - - Medicare & Social Security 101-18-1810-50100 1,251 2,507 4,582 5,800 6,100 Retirement Contributions 101-18-1810-50101 3,501 10,340 16,637 20,100 28,300 Health Plan Allowance 101-18-1810-50102 13,197 37,689 38,604 40,800 42,800 Phone Allowance 101-18-1810-50104 316 - 302 600 600 Life Insurance 101-18-1810-50106 296 345 416 500 700 Long Term Disability 101-18-1810-50107 404 492 624 1,200 1,000 Deferred Compensation 101-18-1810-50108 - - 793 1,500 1,500 SALARIES & BENEFITS 71,521$ 175,512$ 285,402$ 339,100$ 359,700$ Training 101-18-1810-51004 -$ -$ -$ 2,700$ 2,700$ Printing & Copying 101-18-1810-51010 - - 164 200 200 Postage 101-18-1810-51011 - - - - - Advertising 101-18-1810-51012 - - - - - Special Department Supplies 101-18-1810-51031 1,919 1,929 2,092 2,500 2,500 Uniforms & Safety Equipment 101-18-1810-51033 152 2,414 2,623 3,150 3,150 Books & Subscriptions 101-18-1810-51035 - - - - - Leases/Rental-City Hall 101-18-1810-51040 529,696 548,079 568,434 555,600 47,100 Utilities - Telephone/Internet/TV 101-18-1810-51050 91,869 90,158 105,343 117,100 63,100 Utilities - Gas 101-18-1810-51051 9,726 3,591 4,349 3,900 3,900 Utilities - Electric 101-18-1810-51052 99,742 135,043 94,459 170,500 170,500 Utilities - Water & Sewer 101-18-1810-51053 13,846 16,732 16,095 17,500 17,500 Maintenance-Facilities 101-18-1810-51064 181,237 338,454 203,656 341,780 292,600 Maintenance-Other Equipment 101-18-1810-51070 996 2,679 2,493 2,650 2,650 Professional Services 101-18-1810-51200 878 10,578 38,320 114,471 100,000 Professional Services - Temp Agency 101-18-1810-51202 24,924 156 - - - Contract Services 101-18-1810-51300 26,337 24,961 35,818 45,600 45,600 Permits & Fees 101-18-1810-54003 34,287 2,328 4,710 3,100 3,100 SUPPLIES & SERVICES 1,015,609$ 1,177,102$ 1,078,556$ 1,380,751$ 754,600$ Furniture & Fixtures 101-18-1810-57040 -$ -$ 266$ 8,300$ 8,300$ CAPITAL OUTLAY -$ -$ 266$ 8,300$ 8,300$ TOTAL EXPENDITURES - 101 1,087,129$ 1,352,614$ 1,364,224$ 1,728,151$ 1,122,600$ GRAND TOTAL EXPENDITURES 1,087,129$ 1,352,614$ 1,364,224$ 1,728,151$ 1,122,600$ Attachment 1 - Exhibit A
113
General Services - Facilities Maintenance 1810
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Leases/Rental-City Hall 101-18-1810-51040 555,600$ 47,100$ Ibank Payment 510,700 -
Reciprocal Parking Agreement 6,900 7,100
CAM Reimbursement - Corp Yard 38,000 40,000
Utilities - Telephone/Internet/TV 101-18-1810-51050 117,100$ 63,100$ Mobile Devices 117,100 63,100
Non-Mobile telecommunications - -
Maintenance-Facilities 101-18-1810-51064 283,600$ 292,600$ City Hall and Library Landscaping - -
Amtrak Restrooms 10,000 -
Rancho La Patera 25,000 15,000
Mission Leasing - 15,000
Citywide Key Management System 17,000 -
New Amtrak Station - -
Heating and Air 25,000 25,000
Janitorial Services 155,000 155,000
Security - City Facilities 21,000 32,000
Fobs 300 300
Plumbing Services - 15,000
Adhoc Maint (Flooring, Electric, Roof, Painting) 3,300 8,300 Door Maintenance and Repair 17,000 17,000
Generator / UST Maintenance & Repair 10,000 10,000 Professional Services 101-18-1810-51200 100,000$ 100,000$ Architectural/Engineering Services 100,000 100,000 Energy Consultant - -
Contract Services 101-18-1810-51300 20,600$ 45,600$ On Call Trades - 25,000
Moving / Bulky Item Disposal Services 15,000 15,000 Pest Control 5,600 5,600
Emergency Services - -
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Project Manager 0.00 0.00 0.50 0.50 0.50
Fleet & Facilities Coordinator 0.00 0.75 0.75 0.75 0.75 Facilities Maintenance Technician 1.00 1.00 1.00 1.00 1.00 Total 1.00 1.75 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
Revised
Salaries & Benefits 71,521$ 175,512$ 285,402$ 339,100$ 359,700$ Supplies & Services 1,015,609 1,177,102 1,078,556 1,380,751 754,600 Capital Outlay - - 266 8,300 8,300 Total 1,087,129$ 1,352,614$ 1,364,224$ 1,728,151$ 1,122,600$ Attachment 1 - Exhibit A
114
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
Revised
GENERAL FUND - 101 GL Account
Insurance 101-18-1811-51020 - - - - 6,100 Special Department Supplies 101-18-1811-51031 - - - - 4,500 Leases/Rental Equipment 101-18-1811-51042 - - - - 40,000 Utilities - Telephone/Internet/TV 101-18-1811-51050 - - - - 13,500 Utilities - Gas 101-18-1811-51051 - - - - 2,400 Utilities - Electric 101-18-1811-51052 - - - - 30,000 Utilities - Water & Sewer 101-18-1811-51053 - - - - 7,200 Maintenance-Facilities 101-18-1811-51064 - - - - 163,000 Maintenance-Other Equipment 101-18-1811-51070 - - - - 19,000 Professional Services 101-18-1811-51200 - - - - 138,000 Contract Services 101-18-1811-51300 - - - - 1,000 Emergency Response 101-18-1811-54003 - - - - 1,500 SUPPLIES & SERVICES -$ -$ -$ -$ 426,200$ Furniture & Fixtures 101-18-1811-57040 -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 - $ - $ - $ -$ 426,200$ GRAND TOTAL EXPENDITURES - $ - $ - $ -$ 426,200$ LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Maintenance-Facilities 101-18-1811-51064 - $ 163,000$ Alarm Services (1811) - 13,000
Janitorial Services (1811) - 80,000
Roof and Door Maintenance (1811) - 10,000 Skylight & Solar Panel Maintenance (1811) - 5,000 Above Ground Fuel Tank (1811) - 5,000
Plumbing Services (1811) - 10,000
Electrical (1811) - 5,000
Parking and Plaza Maintenance (1811) - 15,000 Landscaping (1811) - 20,000
Professional Services 101-18-1811-51200 - $ 138,000$ IT Services (1811) - 18,000
Building Monitor (1811) - 100,000
Homeless Services (1811) - 20,000
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 - - - - 426,200 Capital Outlay - - - - - Total -$ -$ -$ -$ 426,200$ Attachment 1 - Exhibit A
115
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-18-1820-50001 44,671$ 35,861$ 57,212$ 62,100$ 67,700$ Salaries & Wages - Temporary 101-18-1820-50002 - - - - - Medicare & Social Security 101-18-1820-50100 697 555 799 1,100 1,200 Retirement Contributions 101-18-1820-50101 5,198 2,862 7,258 13,600 11,800 Health Plan Allowance 101-18-1820-50102 7,560 5,973 9,043 9,100 10,400 Phone Allowance 101-18-1820-50104 - - 121 - 300 Life Insurance 101-18-1820-50106 - - 132 100 200 Long Term Disability 101-18-1820-50107 - - 190 300 300 Deferred Compensation 101-18-1820-50108 - - 176 400 400 SALARIES & BENEFITS 58,126$ 45,252$ 74,932$ 86,700$ 92,300$ Local Mileage 101-18-1820-51000 -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-18-1820-51001 - 1,664 - 3,000 3,000 Memberships & Dues 101-18-1820-51003 - - - 500 500 Training 101-18-1820-51004 - - - - - Printing & Copying 101-18-1820-51010 - - - - - Postage 101-18-1820-51011 - - - - - Advertising 101-18-1820-51012 - 216 - - - Special Department Supplies 101-18-1820-51031 - - - - - Minor Equipment (under 5k) 101-18-1820-51032 - - 2,362 2,500 2,500 Books & Subscriptions 101-18-1820-51035 - - - - - Utilities - Telephone/Internet/TV 101-18-1820-51050 - 13,809 - - 16,800 Maintenance-Software License & Subscriptions101-18-1820-51068 397,831 461,102 509,087 695,683 742,300 Professional Services 101-18-1820-51200 145,420 270,586 239,015 295,250 281,100 Permits & Fees 101-18-1820-54003 - - - - - SUPPLIES & SERVICES 543,251$ 747,377$ 750,465$ 996,933$ 1,046,200$ Computer Hardware & Peripherals 101-18-1820-57020 69,968$ 78,621$ 112,081$ 87,248$ 137,500$ IT Network Equipment 101-18-1820-57021 - - 43,939 - - Furniture & Fixtures 101-18-1820-57040 - - - - - CAPITAL OUTLAY 69,968$ 78,621$ 156,020$ 87,248$ 137,500$ -
TOTAL EXPENDITURES - 101 671,345$ 871,250$ 981,417$ 1,170,881$ 1,276,000$ GRAND TOTAL EXPENDITURES 671,345$ 871,250$ 981,417$ 1,170,881$ 1,276,000$ Attachment 1 - Exhibit A
116
General Services - Information Technology 1820
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Maintenance-Software License & Subscriptions101-18-1820-51068 650,900$ 742,300$ Adobe License 9,500 12,400
ArcGIS (esri) 7,900 9,300
Brightly Asset Management 35,000 35,000
AutoCad 20,000 30,000
Egnyte 40,300 40,300
Website Translation Services 2,000 600
Bluebeam Revu Software 8,400 8,300
Budget Software 43,000 -
Construction Management Software (CMIS) 15,600 16,200 Dragon 600 600
KnowB4/Bullphish 9,600 8,700
Zoom 8,600 8,600
GoDaddy 500 500
Cybersecurity 46,000 77,400
Docusign 32,000 37,800
Xplor Booking Software 20,000 13,000
Fulcrum 6,600 300
Granicus-Gov Delivery + CRM Module 43,200 82,600 HCS (Traffic) Support 1,800 1,800
Netfile 4,900 4,900
Licensing 8,700 8,700
MS Office 365 Licenses + Intune 69,000 100,000 NEOGOV - Insight /OHC/Onboard + Cand txt messaging 9,800 10,600 NEOGOV - Performance Evaluations 7,600 8,200 Civic Plus Monsido Platform 4,200 4,700
Planetbids 14,000 20,200
Records Management Implementation 37,000 37,000 ArchiveSocial 1,200 1,900
Meraki Maintenance and Support 7,000 7,000
StreetSaver Software 3,000 3,000
SurveyMonkey 500 500
Transparity IMS (Traffic) 6,500 6,500
Tv/Internet - Amtrak Station 4,000 -
Tv/Internet - City Hall 10,800 -
Tv/Internet - Corp Yard 3,400 -
Tyler Content Mgr mod Incode/InCode Lic/Cloud Svc 78,000 78,500 Vasion Print Services 2,800 2,800
Vision Traffic Software (PTV) 2,400 2,400
VisionLive 12,500 12,500
ZoomGrants Management software 8,500 8,700
RSMeans Software 4,500 -
SpecLink Software - 2,800
Records Management Licenses - 38,000
Professional Services 101-18-1820-51200 219,500$ 281,100$ IT Management 219,500 226,100
IT Project Hours - 55,000
Computer Hardware & Peripherals 101-18-1820-57020 83,500$ 137,500$ Laptop PC & Monitors (2) – Planning Commission Clerk 3,500 - Laptop and Desktop Replacements - YR 1 & YR2 75,000 132,500 Monitors-Routers-Docking Station replacements 5,000 5,000 Attachment 1 - Exhibit A
117
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
Revised
Management Analyst 0.50 0.50 0.50 0.50 0.50
Total 0.50 0.50 0.50 0.50 0.50
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 58,126$ 45,252$ 74,932$ 86,700$ 92,300$ Supplies & Services 543,251 747,377 750,465 996,933 1,046,200 Capital Outlay 69,968 78,621 156,020 87,248 137,500 Total 671,345$ 871,250$ 981,417$ 1,170,881$ 1,276,000$ Attachment 1 - Exhibit A
118
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-18-1830-50001 -$ 16,450$ 28,757$ 30,300$ 31,400$ Salaries & Wages - Temporary 101-18-1830-50002 (955) 1,604 - - - Overtime 101-18-1830-50003 - 236 56 - - Medicare & Social Security 101-18-1830-50100 23 323 441 600 600 Retirement Contributions 101-18-1830-50101 - 1,263 2,310 2,500 3,500 Health Allowance 101-18-1830-50102 - 2,780 4,473 4,600 4,800 Phone Allowance 101-18-1830-50104 - - 60 200 200 Life Insurance 101-18-1830-50106 - 29 64 100 100 Long Term Disability 101-18-1830-50107 - 42 92 200 200 Long Term Disability 101-18-1830-50108 - - 88 200 200 SALARIES & BENEFITS (932)$ 22,727$ 36,341$ 38,700$ 41,000$ Special Department Supplies 101-18-1830-51031 -$ -$ -$ -$ -$ Utilities - Telephone/Internet/TV 101-18-1830-51050 - - - - - Maintenance-Vehicles 101-18-1830-51060 30,733 23,537 42,684 69,830 63,100 Maintenance-Fuel - Vehicles & Other 101-18-1830-51080 50,427 50,721 41,003 56,200 56,200 Permits & Fees 101-18-1830-54003 807 113 517 1,000 1,000 SUPPLIES & SERVICES 81,966$ 74,371$ 84,204$ 127,030$ 120,300$ Vehicles 101-18-1830-57000 415,395$ 163,025$ 3,189$ 448,540$ 236,000$ CAPITAL OUTLAY 415,395$ 163,025$ 3,189$ 448,540$ 236,000$ TOTAL EXPENDITURES - 101 496,430$ 260,123$ 123,734$ 614,270$ 397,300 $ GRAND TOTAL EXPENDITURES 496,430$ 260,123$ 123,734$ 614,270$ 397,300 $ Attachment 1 - Exhibit A
119
General Services - Fleet Management 1830
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Maintenance-Vehicles 101-18-1830-51060 62,100$ 63,100$ Vehicle Maintenance 42,100 42,100
Exterior Maintenance 20,000 21,000
Maintenance-Fuel - Vehicles & Other101-18-1830-51080 56,200$ 56,200$ Vehicle Fuel 55,000 55,000
Uber 1,200 1,200
Vehicles 101-18-1830-57000 150,000$ 236,000$
REP: GO-4 with TBD 60,000 -
REP: Ford F-150 Lightning EV Truck (replace Ford Ranger VEH# 10 PW Manager) 20,000 - REP: Ford F-250 Truck (replace F-250 VEH# 14 PW Maint Worker) 70,000 - NEW: EV Emergency Portable Charger - -
REP: (2) Ford F-250 Trucks (replace VEH#16 & 18) - 147,000 REP: (2) Chev Eqi EV (replace VEH19 & 20 Ford Hyb) - 89,000 Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Fleet and Facilities Coordinator 0.00 0.25 0.25 0.25 0.25 Total 0.00 0.25 0.25 0.25 0.25
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits (932)$ 22,727$ 36,341$ 38,700$ 41,000$ Supplies & Services 81,966 74,371 84,204 127,030 120,300 Capital Outlay 415,395 163,025 3,189 448,540 236,000 Total 496,430$ 260,123$ 123,734$ 614,270$ 397,300$ Attachment 1 - Exhibit A
120
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
Revised
GENERAL FUND - 101
GL Account
Salaries & Wages - Regular & Part Time 101-20-2100-50001 -$ -$ -$ -$ $ - Salaries & Wages - Temporary 101-20-2100-50002 12,855 2,986 12,205 13,200 13,800 Medicare & Social Security 101-20-2100-50100 1,112 228 934 1,200 1,200 Retirement Contributions 101-20-2100-50101 309 - - - - Health Plan Allowance 101-20-2100-50102 4,894 - - - - Auto Allowance 101-20-2100-50103 - - - - - Phone Allowance 101-20-2100-50104 - - - - - Bilingual Allowance 101-20-2100-50105 852 - - 1,700 1,700 Life Insurance 101-20-2100-50106 - - - - - Long Term Disability 101-20-2100-50107 - - - - - SALARIES & BENEFITS 20,021$ 3,215$ 13,139$ 16,100$ $ 16,700 Local Mileage 101-20-2100-51000 -$ -$ -$ -$ $ - Conferences, Meetings And Travel 101-20-2100-51001 727 1,806 3,242 5,000 5,000 Memberships & Dues 101-20-2100-51003 - 134 - 800 800 Training 101-20-2100-51004 - 229 998 1,500 1,500 Printing & Copying 101-20-2100-51010 - 2,000 3,116 3,500 3,500 Postage 101-20-2100-51011 - 216 124 350 - Advertising 101-20-2100-51012 - 504 943 1,000 1,000 Special Department Supplies 101-20-2100-51031 3,926 - 17,261 5,694 7,000 Minor Equipment (under 5k) 101-20-2100-51032 - - 20,205 8,344 - Books & Subscriptions 101-20-2100-51035 5,314 21,969 43,026 101,000 - Leases/Rental-Equipment 101-20-2100-51042 - - - - - Utilities - Telephone/Internet/TV 101-20-2100-51050 - 4,760 3,897 4,500 - Utilities - Electric 101-20-2100-51052 49,159 - - 10,000 - Utilities - Water & Sewer 101-20-2100-51053 - 6,244 1,206 5,000 - Maintenance - Vehicles 101-20-2100-51060 - - - - - Maintenance-Facilities 101-20-2100-51064 46,923 37,836 80,058 68,700 148,600 Maintenance-Software License & Subscriptions 101-20-2100-51068 2,792 - - 11,106 7,250 Maintenance - Other Equipment 101-20-2100-51070 - - - - - Maintenance - Fuel & Other 101-20-2100-51080 - - - - - Professional Services 101-20-2100-51200 240,501 112,045 365,031 173,900 162,100 Contract Services - Other 101-20-2100-51301 - - 24,540 0 - Bank Fees 101-20-2100-54000 - 906 701 1,000 1,000 Permits & Fees 101-20-2100-54003 - - - - - Stipends for Meetings 101-20-2100-54005 - 750 750 3,000 3,000 Administrative Charges 101-20-2100-54010 - - - - - Other Charges 101-20-2100-54014 - - 134,926 381,074 - SUPPLIES & SERVICES 349,342$ 189,400$ 700,024$ 785,469$ $ 340,750 Furniture & Fixtures 101-20-2100-57040 -$ -$ 15,269$ -$ -$ CAPITAL OUTLAY -$ -$ 15,269$ -$ -$ TOTAL EXPENDITURES - 101 369,363$ 192,615$ 728,431$ 801,569$ $ 357,450 Transfers Out To Library Fund 101-20-2100-59003 -$ -$ -$ -$ 195,000$ TRANSFER OUT -$ -$ -$ -$ 195,000$ TOTAL EXPENDITURES & TRANSFERS - 101 369,363$ 192,615$ 728,431$ 801,569$ 552,450$ Attachment 1 - Exhibit A
121
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
Revised
COUNTY PER CAPITA GOLETA - 208
Salaries & Wages - Regular & Part Time 208-20-2100-50001 486,465$ 322,729$ 501,084$ 397,900$ $ 430,100 Salaries & Wages - Temporary 208-20-2100-50002 129 20,076 - - - Overtime 208-20-2100-50003 - 14 820 - - Salaries & Wages - Cash Out 208-20-2100-50004 12,800 750 7,545 - - Medicare & Social Security 208-20-2100-50100 15,553 13,108 16,798 15,200 13,100 Retirement Contributions 208-20-2100-50101 45,172 23,717 39,399 27,400 40,900 Health Plan Allowance 208-20-2100-50102 90,150 58,925 85,758 74,800 81,400 Auto Allowance 208-20-2100-50103 2,129 - - 2,000 - Phone Allowance 208-20-2100-50104 606 192 185 300 300 Bilingual Allowance 208-20-2100-50105 1,484 1,354 2,668 2,100 2,100 Life Insurance 208-20-2100-50106 788 470 605 1,700 1,300 Long Term Disability 208-20-2100-50107 1,035 673 841 2,700 1,700 Deferred Compensation 208-20-2100-50108 - - 1,160 800 1,100 SALARIES & BENEFITS 656,310$ 442,009$ 656,863$ 524,900$ $ 572,000 Local Mileage 208-20-2100-51000 -$ -$ -$ -$ $ 4,900 Conferences, Meetings And Travel 208-20-2100-51001 - 31 - - - Postage 208-20-2100-51011 - - - - 350 Advertising 208-20-2100-51012 - - - - 500 Special Department Supplies 208-20-2100-51031 - 3,475 - - 21,306 Minor Equipment (under 5k) 208-20-2100-51032 - 955 - - 10,000 Books & Subscriptions 208-20-2100-51035 - 39,419 5 - 7,500 Utilities - Telephone/Internet/TV 208-20-2100-51050 - - - - 4,500 Utilities - Electric 208-20-2100-51052 - 8,404 18,800 - 10,000 Utilities - Water & Sewer 208-20-2100-51053 1,114 568 5,684 - 5,000 Maintenance-Facilities 208-20-2100-51064 - 43,542 20,133 - - Maintenance-Software License & Subscriptions 208-20-2100-51068 - - 762 - - Maintenance-Fuel - Vehicles & Other 208-20-2100-51080 - - 94 - - Professional Services 208-20-2100-51200 - 101,158 - - - Contract Services - Other 208-20-2100-51301 - 1,238 - 268,878 278,800 Stipends for Meetings 208-20-2100-54005 - 225 - - - SUPPLIES & SERVICES 1,114$ 199,015$ 45,478$ 268,878$ $ 342,856 TOTAL EXPENDITURES - 208 657,424$ 641,023.19$ 702,341$ 793,778$ $ 914,856 Transfers Out To Library Fund 208-20-2100-59003 -$ -$ -$ -$ -$ TRANSFER OUT -$ -$ -$ -$ -$ TOTAL EXPENDITURES & TRANSFERS - 208 657,424$ 641,023$ 702,341$ 793,778$ $ 914,856 LIBRARY FACILITIES DEVELOPMENT FEES - 223
Books & Subscriptions 223-20-2100-51035 57,854$ 1,530$ 63,748$ -$ $ 92,500 SUPPLIES & SERVICES 57,854$ 1,530$ 63,748$ -$ $ 92,500 TOTAL EXPENDITURES - 223 57,854$ 1,530$ 63,748$ -$ $ 92,500 MISC GRANTS - LIBRARY - 236
Salaries & Wages - Temporary 236-20-2100-50002 -$ -$ -$ -$ $ - Medicare & Social Security 236-20-2100-50100 - - - - - SALARIES & BENEFITS -$ -$ -$ -$ $ - Advertising 236-20-2100-51012 425$ -$ -$ 483$ $ - Special Department Supplies 236-20-2100-51031 - (1,568) - 1,568 - Books & Subscriptions 236-20-2100-51035 23,382 18,779 15,318 15,849 - Administrative Charges 236-20-2100-54010 - - - 20,477 - Other Charges 236-20-2100-54014 - - - - - SUPPLIES & SERVICES 23,807$ 17,211$ 15,318$ 38,377$ $ - Computer Hardware & Peripherals 236-20-2100-57020 -$ -$ -$ 5,930$ $ - CAPITAL OUTLAY -$ -$ -$ 5,930$ $ - TOTAL EXPENDITURES - 236 23,807$ 17,211$ 15,318$ 44,307$ $ - Attachment 1 - Exhibit A
122
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
Revised
ISLA VISTA LIBRARY GRANT - 325 (For Historical Purposes) Salaries & Wages - Regular & Part Time 325-20-2100-50001 10,607$ -$ -$ -$ $ - Salaries & Wages - Temporary 325-20-2100-50002 102 - - - - Medicare & Social Security 325-20-2100-50100 1,278 - - - - Health Plan Allowance 325-20-2100-50102 5,024 - - - - Bilingual Allowance 325-20-2100-50105 975 - - - - SALARIES & BENEFITS 17,986$ -$ -$ -$ $ - Special Department Supplies 325-20-2100-51031 789$ -$ -$ -$ $ - Maintenance-Fuel - Vehicles & Other 325-20-2100-51080 1,774 - - - - Administrative Charges 325-20-2100-54010 - - - - - Vehicles 325-20-2100-57000 1,304 - - - - Computer Technology 325-20-2100-57020 - - - - - SUPPLIES & SERVICES 3,867$ -$ -$ -$ $ - TOTAL EXPENDITURES - 325 21,853$ -$ -$ -$ $ - LIBRARY SERVICES (MEASURE L) - 501
GL Account
Salaries & Wages - Regular & Part Time 501-20-2100-50001 324,310$ 491,352$ 392,680$ 596,800$ $ 645,100 Salaries & Wages - Temporary 501-20-2100-50002 53,559 54,373 129,008 78,700 82,400 Overtime 501-20-2100-50003 - 21 - - - Salaries & Wages - Cash Out 501-20-2100-50004 8,533 1,125 - - - Salaries & Wages - One Time Miscellaneous 501-20-2100-50005 - - - - - Medicare & Social Security 501-20-2100-50100 14,457 21,059 17,400 28,800 26,000 Retirement Contributions 501-20-2100-50101 30,115 35,575 33,680 41,100 61,400 Health Plan Allowance 501-20-2100-50102 60,100 88,387 71,280 112,100 122,100 Auto Allowance 501-20-2100-50103 1,419 - - 2,900 - Phone Allowance 501-20-2100-50104 404 288 278 500 500 Bilingual Allowance 501-20-2100-50105 990 2,031 720 3,100 3,100 Life Insurance 501-20-2100-50106 523 706 908 2,000 1,900 Long Term Disability 501-20-2100-50107 723 1,010 1,262 3,100 2,500 Deferred Compensation 501-20-2100-50108 - - - 1,200 1,600 Unemployement Insurance 501-20-2100-50111 - - - - - SALARIES & BENEFITS 495,133$ 695,927$ 647,216$ 870,300$ $ 946,600 Local Mileage 501-20-2100-51000 -$ -$ -$ -$ $ - Conferences, Meetings And Travel 501-20-2100-51001 813 - - - - Training 501-20-2100-51004 - - - - - Printing & Copying 501-20-2100-51010 - - - - - Postage 501-20-2100-51011 299 - - - - Advertising 501-20-2100-51012 - - 360 500 - Special Department Supplies 501-20-2100-51031 12,516 11,164 2,679 21,306 - Minor Equipment (under 5k) 501-20-2100-51032 - 3,357 - - - Books & Subscriptions 501-20-2100-51035 - 16,477 - - - Utilities - Telephone/Internet/TV 501-20-2100-51050 2,404 - - - - Utilities - Electric 501-20-2100-51052 4,000 43,484 33,734 - - Utilities - Water & Sewer 501-20-2100-51053 5,226 - - - - Maintenance-Facilities 501-20-2100-51064 25,800 28,377 - - - Maintenance-Software License & Subscriptions 501-20-2100-51068 6,797 7,238 1,523 - - Professional Services 501-20-2100-51200 14,211 84,034 - - - Contract Services - Other 501-20-2100-51301 - 5,433 - 35,122 - Bank Fees 501-20-2100-54000 766 - - - - Permits & Fees 501-20-2100-54003 198 - - - - Stipends for Meetings 501-20-2100-54005 1,200 - - - - Administrative Charges 501-20-2100-54010 - - - - - Computer Hardware & Peripherals 501-20-2100-57020 13,000 - - - - SUPPLIES & SERVICES 87,230$ 199,563$ 38,296$ 56,928$ $ - TOTAL EXPENDITURES - 501 582,363$ 895,490$ 685,512$ 927,228$ $ 946,600 Transfers Out To Library Fund 501-20-2100-59003 -$ -$ -$ -$ -$ TRANSFER OUT -$ -$ -$ -$ -$ TOTAL EXPENDITURES & TRANSFERS - 501 582,363$ 895,490$ 685,512$ 927,228$ $ 946,600 GRAND TOTAL EXPENDITURES LESS TRANSFERS 1,712,664$ 1,747,868$ 2,195,350$ 2,566,881$ $ 2,311,406 GRAND TOTAL EXPENDITURES 1,712,664$ 1,747,868$ 2,195,350$ 2,566,881$ $ 2,506,406 Attachment 1 - Exhibit A
123
Library Services - Goleta 2100
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Maintenance-Facilities 101-20-2100-51064 68,700$ 148,600$ Security System 6,200 6,200
Adhoc Maintenance & Repair 15,000 31,400
Janitorial Services (2100) 20,000 53,000
HVAC Maintenance & Repair 4,600 8,000
Pest Control (2100) 2,600 22,600
Lighting / Electrical 800 3,400
Plumbing 6,000 6,000
Door Maintenance & Repair 1,500 6,000
Roof Maintenance & Repair 12,000 12,000
Maintenance-Software License & Subscriptions 101-20-2100-51068 7,250$ 7,250$ Software for brochures 250 250
Misc Licensing 7,000 7,000
Professional Services 101-20-2100-51200 176,100$ 162,100$ IT Monthly Management Service 50,000 51,000 Self-Check Machine Maintenance 1,200 1,200 RFID Pad 1,000 1,000
Collections 2,400 2,400
Streaming Service 11,500 11,500
Downloadable Borrows 60,000 45,000
Library Strategic Plan 50,000 50,000
Contract Services - Other 208-20-2100-51301 304,000$ 278,800$ Volunteer Management Program (208) 50,000 5,000 Black Gold Membership Fee (208) 304,000 273,800 Contract Services - Other 501-20-2100-51301 304,000$ -$ Volunteer Management Program (501) 50,000 - Black Gold Membership Fee (501) 304,000 -
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Library Director 1.00 1.00 1.00 1.00 1.00
Supervising Librarian 1.00 1.00 1.00 1.00 1.00
Management Assistant 1.00 1.00 1.00 1.00 1.00
Librarian II/ Children's Librarian 1.00 1.00 1.00 1.00 1.00 Library Technician (1 Full- Time, 5 Part-Time) 2.88 2.88 2.88 2.88 2.88 Library Assistant (3 Full- Time, 4 Part-Time) 0.00 0.00 4.50 4.50 4.50 Library Assistant I (3 Full- Time, 4 Part-Time) 4.50 4.50 0.00 0.00 0.00 Total 11.38 11.38 11.38 11.38 11.38
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 1,189,450$ 1,141,150$ 1,317,218$ 1,411,300$ $ 1,535,300 Supplies & Services 523,214 606,718 862,864 1,149,651 776,106 Capital Outlay - - 15,269 5,930 - Total 1,712,664$ 1,747,868$ 2,195,350$ 2,566,881$ $ 2,311,406 Transfers Out - From other Funds - - - - 195,000 Total with Transfers 1,712,664$ 1,747,868$ 2,195,350$ 2,566,881$ $ 2,506,406 Attachment 1 - Exhibit A
124
Library Services - Book Van 2110
3 4 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
GENERAL FUND - 101
Transfers Out to County per Capita Fund 208 101-20-2110-59009 -$ 1,237$ -$ -$ -$ TRANSFER OUT -$ 1,237$ -$ -$ -$ TOTAL EXPENDITURES - 101 -$ 1,237$ -$ -$ -$ COUNTY PER CAPITA GOLETA - 208
Salaries & Wages - Regular & Part Time 208-20-2110-50001 13,854$ 40,676$ 22,906$ 45,600$ 48,600$ Salaries & Wages - Temporary 208-20-2110-50002 11,340 28,686 23,687 32,500 31,000 Salaries & Wages - Cash Out 208-20-2110-50004 - 1,144 - - - Salaries & Wages - One Time Miscellaneous 208-20-2110-50005 - - - - - Medicare & Social Security 208-20-2110-50100 2,443 6,241 4,437 6,900 6,800 Retirement Contributions 208-20-2110-50101 - - - - - Health Plan Allowance 208-20-2110-50102 3,875 8,837 8,943 9,400 9,400 Auto Allowance 208-20-2110-50103 - - - - - Phone Allowance 208-20-2110-50104 - - - - - Bilingual Allowance 208-20-2110-50105 715 1,693 1,694 1,700 - Life Insurance 208-20-2110-50106 - - - 200 200 Long Term Disability 208-20-2110-50107 - - - 200 200 Unemployment Insurance 208-20-2110-50111 - - - - - SALARIES & BENEFITS 32,227$ 87,275$ 61,666$ 96,500$ 96,200$ Local Mileage 208-20-2110-51000 -$ -$ -$ -$ -$ Memberships & Dues 208-20-2110-51003 - - - - - Postage 208-20-2110-51011 - 10 - - - Special Department Supplies 208-20-2110-51031 - 261 92 5,000 5,000 Minor Equipment (under 5k) 208-20-2110-51032 - 344 304 500 500 Books & Subscriptions 208-20-2110-51035 - - - - - Utilities - Electric 208-20-2110-51052 - - - - - Utilities - Water & Sewer 208-20-2110-51053 - - - - - Maintenance-Facilities 208-20-2110-51064 - - - - - Maintenance-Software License & Subscriptions 208-20-2110-51068 - - - - - Maintenance-Fuel - Vehicles & Other 208-20-2110-51080 402 927 3,730 10,000 10,000 Professional Services 208-20-2110-51200 - - - - - Contract Services - Other 208-20-2110-51301 - - - - - Computer Technology 208-20-2110-57020 - - 2,000 1,000 1,000 SUPPLIES & SERVICES 402$ 1,542$ 6,126$ 16,500$ 16,500$ TOTAL EXPENDITURES - 208 32,629$ 88,817$ 67,792$ 113,000$ 112,700$ ISLA VISTA LIBRARY GRANT - 325 (For Historical Purposes) Salaries & Wages - Regular & Part Time 325-20-2110-50001 12,351$ -$ -$ -$ -$ Salaries & Wages - Temporary 325-20-2110-50002 15,190 - - - - Medicare & Social Security 325-20-2110-50100 2,019 - - - - Health Plan Allowance 325-20-2110-50102 388 - - - - SALARIES & BENEFITS 29,947$ -$ -$ -$ -$ Special Department Supplies 325-20-2110-51031 70 - - - - SUPPLIES & SERVICES 70$ -$ -$ -$ -$ TOTAL EXPENDITURES - 325 30,017$ -$ -$ -$ -$ LIBRARY SERVICES (MEASURE L) - 501
Transfers Out to County per Capita Fund 208 501-20-2110-59009 -$ 50,000$ -$ -$ -$ TRANSFER OUT -$ 50,000$ -$ -$ -$ TOTAL EXPENDITURES - 501 -$ 50,000$ -$ -$ -$ GRAND TOTAL EXPENDITURES LESS TRANSFERS 62,646$ 88,817$ 67,792$ 113,000$ 112,700$ GRAND TOTAL EXPENDITURES 62,646$ 140,054$ 67,792$ 113,000$ 112,700$ Attachment 1 - Exhibit A
125
Library Services - Book Van 2110
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Library Assistant (2 Part- Time) 0.00 0.00 0.75 0.75 0.75 Library Assistant I (2 Part- Time) 0.75 0.75 0.00 0.00 0.00 Total 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
Revised
Salaries & Benefits 62,174$ 87,275$ 61,666$ 96,500$ 96,200$ Supplies & Services 472 1,542 6,126 16,500 16,500 Capital Outlay - - - - - Total 62,646$ 88,817$ 67,792$ 113,000$ 112,700$ Transfers Out - From other Funds - 51,237 - - - Total with Transfers 62,646$ 140,054$ 67,792$ 113,000$ 112,700$ Attachment 1 - Exhibit A
126
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
Revised
BUELLTON LIBRARY - 213 GL Account
Salaries & Wages - Regular & Part Time 213-20-2200-50001 134,894$ 127,059$ 123,021$ 186,300$ 186,200$ Salaries & Wages - Temporary 213-20-2200-50002 13,708 - - 20,600 21,400 Overtime 213-20-2200-50003 - - - - - Salaries & Wages - Cash Out 213-20-2200-50004 1,508 609 531 - - Salaries & Wages - One Time Miscellaneous 213-20-2200-50005 - - - - - Medicare & Social Security 213-20-2200-50100 8,501 8,230 8,950 10,500 12,900 Retirement Contributions 213-20-2200-50101 5,297 6,510 7,089 9,200 8,700 Health Plan Allowance 213-20-2200-50102 32,993 33,465 32,448 36,800 39,400 Auto Allowance 213-20-2200-50103 - - - - - Phone Allowance 213-20-2200-50104 - - 295 - - Bilingual Allowance 213-20-2200-50105 - 588 257 3,400 1,700 Life Insurance 213-20-2200-50106 159 173 185 700 600 Long Term Disability 213-20-2200-50107 230 249 266 1,000 700 Deferred Compensation 213-20-2200-50108 - - - - - Unemployment insurance 213-20-2200-50111 - - - - - SALARIES & BENEFITS 197,290$ 176,881$ 173,043$ 268,500$ 271,600 Special Department Supplies 213-20-2200-51031 -$ -$ -$ -$ -$ Minor Equipment (under 5k) 213-20-2200-51032 - - - - - Books & Subscriptions 213-20-2200-51035 - - - - - Utilities - Telephone/Internet/TV 213-20-2200-51050 - - - - - Utilities - Electric 213-20-2200-51052 - - - - - Maintenance-Facilities 213-20-2200-51064 - - - - - Maintenance-Software License & Subscriptions 213-20-2200-51068 - - - - - Professional Services 213-20-2200-51200 - - - - - Contract Services - Other 213-20-2200-51301 - - - - - Administrative Charges 213-20-2200-54010 18,400 19,300 20,300 21,315 22,381 SUPPLIES & SERVICES 18,400$ 19,300$ 20,300$ 21,315$ 22,381$ -
TOTAL EXPENDITURES - 213 215,690$ 196,181$ 193,343$ 289,815$ 293,981 Attachment 1 - Exhibit A
127
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
Revised
COUNTY PER CAPITA BUELLTON - 209
Salaries & Wages - Regular & Part Time 209-20-2200-50001 -$ 32,000$ 49,252$ - -$ Salaries & Wages - Temporary 209-20-2200-50002 - - - - - Overtime 209-20-2200-50003 - - - - - Medicare & Social Security 209-20-2200-50100 - - - - - Retirement Contributions 209-20-2200-50101 - - - - - Health Plan Allowance 209-20-2200-50102 - - - - - Auto Allowance 209-20-2200-50103 - - - - - Phone Allowance 209-20-2200-50104 - - - - - Bilingual Allowance 209-20-2200-50105 - - - - - Life Insurance 209-20-2200-50106 - - - - - Long Term Disability 209-20-2200-50107 - - - - - Long Term Disability 209-20-2200-50107 - - - - - SALARIES & BENEFITS -$ 32,000$ 49,252$ -$ - Local Mileage 209-20-2200-51000 -$ -$ -$ 500$ 500$ Conferences, Meetings And Travel 209-20-2200-51001 - 143 3,097 500 500 Memberships & Dues 209-20-2200-51003 - - - 200 200 Training 209-20-2200-51004 - - - 200 200 Printing & Copying 209-20-2200-51010 - - 108 800 800 Postage 209-20-2200-51011 212 200 134 100 100 Advertising 209-20-2200-51012 - - - - - Office Supplies 209-20-2200-51030 1,352 681 2,020 2,300 2,300 Special Department Supplies 209-20-2200-51031 1,803 1,417 1,960 3,000 3,000 Minor Equipment (under 5k) 209-20-2200-51032 - - 2,284 - - Books & Subscriptions 209-20-2200-51035 16,962 15,051 20,116 35,000 35,000 Leases/Rental-Equipment 209-20-2200-51042 476 536 175 1,500 1,500 Utilities - Telephone/Internet/TV 209-20-2200-51050 1,040 2,419 2,683 2,000 2,000 Utilities - Gas 209-20-2200-51051 - - - - - Utilities - Electric 209-20-2200-51052 - - - - - Utilities - Water & Sewer 209-20-2200-51053 - - - - - Maintenance-Vehicles 209-20-2200-51060 - - - - - Maintenance-Facilities 209-20-2200-51064 - - 71 - - Maintenance-Software License & Subscriptions 209-20-2200-51068 3,158 1,522 2,775 4,700 4,700 Maintenance-Fuel - Vehicles & Other 209-20-2200-51080 - - - - - Professional Services 209-20-2200-51200 52,246 53,146 76,372 84,300 81,300 Contract Services - Other 209-20-2200-51301 - - - 4,400 4,400 Administrative Charges 209-20-2200-54010 22,900 24,100 25,300 26,565 27,893 SUPPLIES & SERVICES 100,149$ 99,215$ 137,096$ 166,065$ 164,393$ Computer Hardware & Peripherals 209-20-2200-57020 - - 6,356 5,000 5,000 Furniture & Fixtures 209-20-2200-57040 - - 3,918 - - CAPITAL OUTLAY -$ -$ 10,274$ 5,000$ 5,000$ TOTAL EXPENDITURES - 209 100,149$ 131,215$ 196,622$ 171,065$ 169,393$ MISC LIBRARY GRANTS - 236
Advertising 236-20-2200-51012 -$ -$ -$ -$ -$ Special Department Supplies 236-20-2200-51031 - 84 - - - Books & Subscriptions 236-20-2200-51035 - 8,775 2,668 2,616 - Professional Services 236-20-2200-51200 - - - - - Administrative Charges 236-20-2200-54010 - - - - - SUPPLIES & SERVICES -$ 8,859$ 2,668$ 2,616$ - TOTAL EXPENDITURES - 236 -$ 8,859$ 2,668$ 2,616$ - GRAND TOTAL EXPENDITURES 315,839$ 336,255$ 392,632$ 463,496$ 463,374 Attachment 1 - Exhibit A
128
Library Services - Buellton 2200
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services 209-20-2200-51200 $ 84,300 $ 81,300 Black Gold Fee (2200) 38,000 34,500 IT Services (2200) 30,000 30,500 Courier Services (2200) 12,700 12,700 Library Strategic Plan (2200) - - Collections (2200) 300 300 Streaming Service (2200) 3,300 3,300 Professional Services 236-20-2200-51200 $ - $ - Professional Services - - Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Supervising Library Technician 0.00 0.00 1.00 1.00 1.00 Senior Library Technician 1.00 1.00 0.00 0.00 0.00
Library Technician (2 Part-Time) 0.75 0.75 0.75 0.75 0.75 Library Assistant (2 Part-Time) 0.00 0.00 0.75 0.75 0.75 Library Assistant I (2 Part-Time) 0.75 0.75 0.00 0.00 0.00 Total 2.50 2.50 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
Revised
Salaries & Benefits 197,290$ 208,881$ 222,295$ 268,500$ 271,600 Supplies & Services 118,549 127,374 160,064 189,996 186,774 Capital Outlay - - 10,274 5,000 5,000 Total 315,839$ 336,255$ 392,632$ 463,496$ 463,374 Attachment 1 - Exhibit A
129
Library Services - Solvang 2300
ObjectAccount Name GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
SOLVANG LIBRARY - 214 GL Account
50001Salaries & Wages - Regular & Part Time 214-20-2300-50001 153,529$ 115,255$ 161,833$ 186,700$ 209,000$ 50002Salaries & Wages - Temporary 214-20-2300-50002 12,000 12,375 7,996 13,500 14,200 50003Overtime 214-20-2300-50003 - - - - - 50004Salaries & Wages - Cash Out 214-20-2300-50004 - - 9,345 - - 50005Salaries & Wages - One Time Miscellaneous 214-20-2300-50005 - - - - - 50100Medicare & Social Security 214-20-2300-50100 10,100 11,768 11,898 12,200 13,300 50101Retirement Contributions 214-20-2300-50101 10,700 13,331 15,174 17,400 15,900 50102Health Plan Allowance 214-20-2300-50102 29,465 31,053 34,458 36,800 37,700 50103Auto Allowance 214-20-2300-50103 - - - - - 50104Phone Allowance 214-20-2300-50104 - - - - - 50105Bilingual Allowance 214-20-2300-50105 1,697 1,693 1,694 1,700 1,700 50106Life Insurance 214-20-2300-50106 169 174 169 600 700 50107Long Term Disability 214-20-2300-50107 244 251 242 1,200 800 50108Deferred Compensation 214-20-2300-50108 - - 25 - - 50111Unemployement Insurance 214-20-2300-50111 - - - - - SALARIES & BENEFITS 217,904$ 185,900$ 242,833$ 270,100$ 293,300 51031Special Department Supplies 214-20-2300-51031 -$ -$ -$ -$ -$ 51032Minor Equipment (under 5k) 214-20-2300-51032 - - - - - 51035Books & Subscriptions 214-20-2300-51035 - - - - - 51050Utilities - Telephone/Internet/TV 214-20-2300-51050 - - - - - 51052Utilities - Electric 214-20-2300-51052 - - - - - 51064Maintenance-Facilities 214-20-2300-51064 - - - - - 51068Maintenance-Software License & Subscriptions 214-20-2300-51068 - - - - - 51200Professional Services 214-20-2300-51200 - - - - - 51301Contract Services - Other 214-20-2300-51301 - - - - - 54010Administrative Charges 214-20-2300-54010 - - - - - SUPPLIES & SERVICES -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 214 217,904$ 185,900 $ 242,833 $ 270,100$ 293,300 Attachment 1 - Exhibit A
130
Library Services - Solvang 2300
ObjectAccount Name GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
COUNTY PER CAPITA SOLVANG - 210
50001Salaries & Wages - Regular & Part Time 210-20-2300-50001 7,599$ 63,078$ 17,977$ -$ -$ 50002Salaries & Wages - Temporary 210-20-2300-50002 481 - - - - 50003Overtime 210-20-2300-50003 - - - - - 50004Salaries & Wages - Cash Out 210-20-2300-50004 2,916 - 3,524 - - 50100Medicare & Social Security 210-20-2300-50100 368 - - - - 50101Retirement Contributions 210-20-2300-50101 8 - - - - 50102Health Plan Allowance 210-20-2300-50102 - - - - - 50103Auto Allowance 210-20-2300-50103 - - - - - 50104Phone Allowance 210-20-2300-50104 - - - - - 50105Bilingual Allowance 210-20-2300-50105 - - - - - 50106Life Insurance 210-20-2300-50106 - - - - - 50107Long Term Disability 210-20-2300-50107 - - - - - SALARIES & BENEFITS 11,372$ 63,078$ 21,501$ -$ - 51000Local Mileage 210-20-2300-51000 -$ -$ -$ 350$ 350$ 51001Conferences, Meetings And Travel 210-20-2300-51001 97 352 584 500 500 51010Printing & Copying 210-20-2300-51010 - 770 967 800 800 51011Postage 210-20-2300-51011 - 100 58 100 100 51012Advertising 210-20-2300-51012 - - - 100 100 ## Office Supplies 210-20-2300-51030 1,801 1,866 2,127 - - 51031Special Department Supplies 210-20-2300-51031 2,141 1,751 3,483 6,300 6,300 51032Minor Equipment (under 5k) 210-20-2300-51032 - - 2,284 - - 51035Books & Subscriptions 210-20-2300-51035 16,172 17,427 21,409 35,000 35,000 51042Leases/Rental-Equipment 210-20-2300-51042 492 - - - - 51050Utilities - Telephone/Internet/TV 210-20-2300-51050 2,313 3,137 4,264 2,500 2,500 51051Utilities - Gas 210-20-2300-51051 - - - - - 51052Utilities - Electric 210-20-2300-51052 - - - - - 51053Utilities - Water & Sewer 210-20-2300-51053 - - - - - 51064Maintenance-Facilities 210-20-2300-51064 8,376 8,376 9,197 13,500 13,500 51068Maintenance-Software License & Subscriptions 210-20-2300-51068 3,423 12 3,200 4,700 4,700 51080Maintenance-Fuel - Vehicles & Other 210-20-2300-51080 - - - - - 51200Professional Services 210-20-2300-51200 52,366 61,283 76,372 85,100 82,100 51301Contract Services - Other 210-20-2300-51301 - - - - 500 54010Administrative Charges 210-20-2300-54010 41,300 43,400 45,600 47,880 50,274 54014Other Charges 210-20-2300-54014 5,124 5,000 5,000 5,000 5,000 SUPPLIES & SERVICES 133,606$ 143,474$ 174,544$ 201,830$ 201,724 57020Computer Hardware & Peripherals 210-20-2300-57020 - - 11,686 5,000 4,500 Furniture & Fixtures 210-20-2300-57040 - - - 15,662 - CAPITAL OUTLAY -$ -$ 11,686$ 20,662$ 4,500$ TOTAL EXPENDITURES - 210 144,978$ 206,551 $ 207,732 $ 222,492$ 206,224$ MISC LIBRARY GRANTS - 236
51012Advertising 236-20-2300-51012 -$ -$ -$ -$ -$ 51031Special Department Supplies 236-20-2300-51031 - 77 - - - 51035Books & Subscriptions 236-20-2300-51035 - - - - - 51200Professional Services 236-20-2300-51200 - - - - - 54010Administrative Charges 236-20-2300-54010 - - - - - SUPPLIES & SERVICES -$ 77$ -$ -$ - TOTAL EXPENDITURES - 236 -$ 77 $ -$ -$ - GRAND TOTAL EXPENDITURES 362,882$ 392,529 $ 450,565 $ 492,592$ 499,524 Attachment 1 - Exhibit A
131
Library Services - Solvang 2300
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services 210-20-2300-51200 $ 43,600 $ 82,100 Black Gold Fee (2300) (3,500) 34,500 IT Services (2300) 30,000 30,500 Courier Services (2300) 13,500 13,500 Streaming Service (2300) 1,300 1,300 Unique 300 300
Downloadable Borrows (2300) 2,000 2,000 Library Strategic Plan (2300) - - Other Charges 210-20-2300-54014 $ 5,000 $ 5,000 County Utilities 5,000 5,000 Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised Supervising Library Technician 0.00 0.00 1.00 1.00 1.00 Senior Library Technician 1.00 1.00 0.00 0.00 0.00
Library Technician (4 Part-Time) 1.50 1.50 1.50 1.50 1.50 Total 2.50 2.50 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
Revised
Salaries & Benefits 229,276$ 248,978$ 264,335$ 270,100$ 293,300 Supplies & Services 133,606 143,551 174,544 201,830 201,724 Capital Outlay - - 11,686 20,662 4,500 Total 362,882$ 392,529$ 450,565$ 492,592$ 499,524 Attachment 1 - Exhibit A
132
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
Revised
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$ 1,522,400$ Salaries & Wages - Temporary 101-30-3100-50002 - - 681 3,932 21,400 Overtime 101-30-3100-50003 19,983 17,312 3,579 - - Salaries & Wages - Cash Out 101-30-3100-50004 28,061 7,502 21,364 - - Salaries & Wages - One Time Miscellaneous 101-30-3100-50005 - - - - - Salaries & Wages - Stand By 101-30-3100-50006 178 - - - - Medicare & Social Security 101-30-3100-50100 14,587 16,816 20,195 25,600 27,400 Retirement Contributions 101-30-3100-50101 106,618 122,665 158,839 177,300 198,500 Health Plan Allowance 101-30-3100-50102 152,199 180,229 200,182 217,500 230,100 Auto Allowance 101-30-3100-50103 4,849 4,838 4,841 4,900 4,900 Phone Allowance 101-30-3100-50104 1,205 1,202 1,444 1,700 1,700 Bilingual Allowance 101-30-3100-50105 2,802 3,591 8,409 8,500 8,500 Life Insurance 101-30-3100-50106 2,185 2,535 2,997 3,900 4,000 Long Term Disability 101-30-3100-50107 2,781 3,205 3,719 6,700 5,400 Deferred Compensation 101-30-3100-50108 - - 2,140 3,900 5,200 Unemployment insurance 101-30-3100-50111 - - - - - SALARIES & BENEFITS 1,275,639$ 1,479,665$ 1,757,088$ 1,869,732$ 2,029,500$ Local Mileage 101-30-3100-51000 -$ 305$ 226$ 200$ 200$ Conferences, Meetings And Travel 101-30-3100-51001 5,690 7,953 6,249 12,000 12,000 Memberships & Dues 101-30-3100-51003 1,270 1,320 1,025 1,600 1,600 Training 101-30-3100-51004 1,755 6,540 4,980 8,000 8,000 Printing & Copying 101-30-3100-51010 - - - - - Postage 101-30-3100-51011 - 85 81 100 100 Advertising 101-30-3100-51012 1,979 2,376 1,404 2,500 2,500 Special Department Supplies 101-30-3100-51031 3,374 1,680 2,605 4,000 4,000 Minor Equipment (under 5k) 101-30-3100-51032 3,826 1,663 32 - - Books & Subscriptions 101-30-3100-51035 160 814 160 900 400 Professional Services 101-30-3100-51200 98,207 210,404 131,011 400,800 312,500 Professional Services - Temp Agency 101-30-3100-51202 - - - 16,668 - Bank Fees 101-30-3100-54000 12 - 31 - - Other Charges 101-30-3100-54014 - 249 98 - - SUPPLIES & SERVICES 116,273$ 233,389$ 147,901$ 446,768$ 341,300$ Machinery & Equipment 101-30-3100-57010 -$ -$ -$ -$ -$ Computer Hardware & Peripherals 101-30-3100-57020 - - - - - Furniture & Fixtures 101-30-3100-57040 - 2,886 - - - CAPITAL OUTLAY -$ 2,886$ -$ -$ -$ TOTAL EXPENDITURES - 101 1,391,911$ 1,715,939$ 1,904,988$ 2,316,500$ 2,370,800$ GRAND TOTAL EXPENDITURES 1,391,911$ 1,715,939$ 1,904,988$ 2,316,500$ 2,370,800$ Attachment 1 - Exhibit A
133
Finance - Administration 3100
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services 101-30-3100-51200 248,700$ 312,500$ Audit Services Contract 52,600 55,300
OPEB Actuarial (GASB 75) 2,800 13,800
Sales Tax Consultants 20,000 20,000
Add-on Sales Tax (TUT) Consultants 20,000 20,000 Property Tax Consultants 15,300 15,800
GFOA Annual Compr Financial Report (ACFR) Review 600 600 GFOA Budget Review 500 -
GASB 68 CalPERS Valuation Report 700 700 Debt Overlap Report for ACFR 500 500
Statiscal Reports for ACFR 700 800
Cannabis Bus License / Monitoring & Compliance 88,000 88,000 STVR Compliance 20,000 20,000
Hotel TOT Audit 12,000 12,000
On-Call Financial Consulting 15,000 15,000
User Fee Study - 50,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Finance Director 1.00 1.00 1.00 1.00 1.00
Accounting Manager 1.00 1.00 1.00 1.00 1.00
Accounting Supervisor 1.00 1.00 1.00 1.00 1.00
Accountant 2.00 2.00 2.00 2.00 2.00
Budget Analyst 1.00 1.00 1.00 1.00 1.00
Management Assistant 1.00 1.00 1.00 1.00 1.00
Accounting Specialist 4.00 4.00 4.00 4.00 4.00
Senior Office Specialist 1.00 1.00 1.00 1.00 1.00
Total 12.00 12.00 12.00 12.00 12.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 1,275,639$ 1,479,665$ 1,757,088$ 1,869,732$ 2,029,500$ Supplies & Services 116,273 233,389 147,901 446,768 341,300 Capital Outlay - 2,886 - - - Total 1,391,911$ 1,715,939$ 1,904,988$ 2,316,500$ 2,370,800$ Attachment 1 - Exhibit A
134
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
Revised
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$ 1,440,700$ Salaries & Wages - Temporary 101-40-4100-50002 - 11,616 17,000 20,600 21,400 Overtime 101-40-4100-50003 1,574 - 1,872 - - Cash Out 101-40-4100-50004 26,978 3,227 18,444 - - Cash Out 101-40-4100-50005 - - - - - Medicare & Social Security 101-40-4100-50100 20,040 20,043 20,702 24,400 25,500 Retirement Contributions 101-40-4100-50101 118,348 145,011 154,201 166,800 189,400 Health Plan Allowance 101-40-4100-50102 149,539 160,933 153,884 190,300 189,900 Auto Allowance 101-40-4100-50103 - - - - - Phone Allowance 101-40-4100-50104 - - 242 800 800 Bilingual Allowance 101-40-4100-50105 1,697 1,693 2,285 3,400 5,100 Life Insurance 101-40-4100-50106 2,661 2,886 2,825 4,000 4,000 Long Term Disability 101-40-4100-50107 3,382 3,647 3,474 6,400 5,400 Deferred Compensation 101-40-4100-50108 - - 2,215 4,600 5,900 Unemployment Insurance 101-40-4100-50111 5,281 - - - - SALARIES & BENEFITS 1,486,665$ 1,629,769$ 1,636,468$ 1,793,600$ 1,888,100$ Local Mileage 101-40-4100-51000 10$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-40-4100-51001 14,426 8,584 10,967 16,500 16,500 Memberships & Dues 101-40-4100-51003 1,967 4,713 2,144 6,000 6,200 Training 101-40-4100-51004 - - 1,565 - - Printing & Copying 101-40-4100-51010 - - - 400 400 Postage 101-40-4100-51011 - - 97 1,000 1,000 Advertising 101-40-4100-51012 50 - 1,464 2,000 2,000 Special Department Supplies 101-40-4100-51031 1,228 917 5,185 6,400 6,400 Minor Equipment (under 5k) 101-40-4100-51032 - - - - - Uniforms & Safety Equipment 101-40-4100-51033 - 723 1,563 11,000 7,000 Books & Subscriptions 101-40-4100-51035 609 642 739 1,000 1,000 Maintenance-Vehicles 101-40-4100-51060 - - - - - Maintenance-Other Equipment 101-40-4100-51070 - - - 300 300 Maintenance-Fuel - Vehicles & Other 101-40-4100-51080 - - - - - Professional Services 101-40-4100-51200 43,728 3,338 41,117 115,950 180,552 Professional Services - Temp Agency 101-40-4100-51202 - - - - - Professional Services - Legal 101-40-4100-51203 1,610 4,319 - 20,000 20,000 Professional Services - Historic Preservation 101-40-4100-51209 900 563 - - - Contract Services 101-40-4100-51300 5,997 6,094 6,277 44,922 10,000 Stipends for Meetings 101-40-4100-54005 - - - - - SUPPLIES & SERVICES 70,524$ 29,891$ 71,117$ 225,472$ 251,352$ Computer Hardware & Peripherals 101-40-4100-57020 1,592$ -$ -$ -$ -$ Furniture & Fixtures 101-40-4100-57040 - 2,039 - 3,000 750 CAPITAL OUTLAY 1,592$ 2,039$ -$ 3,000$ 750$ TOTAL EXPENDITURES - 101 1,558,781 $ 1,661,699 $ 1,707,584 $ 2,022,072$ 2,140,202$ GRAND TOTAL EXPENDITURES 1,558,781 $ 1,661,699 $ 1,707,584 $ 2,022,072$ 2,140,202$ Attachment 1 - Exhibit A
135
Planning and Environmental Review - Current Planning 4100 LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services 101-40-4100-51200 111,200$ 180,552$ CSI/Magnet 46,200 47,800
Document Imaging & Maintenance (ongoing) 31,000 32,000 BBK CEQA Guidelines 4,000 4,000
Historic Evaluation Services 20,000 20,000
Data Ticket Administrative Citation Services 10,000 10,000 Coban Contract hosting of CC Body Camera video - 1,752 Phelps Road CDP - 65,000
Professional Services - Legal 101-40-4100-51203 20,000$ 20,000$ Code Compliance Hearing Officer 20,000 20,000 Contract Services 101-40-4100-51300 10,000$ 10,000$ Back Up for Notices 10,000 10,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Planning Manager 1.00 1.00 1.00 1.00 1.00
Supervising Senior Planner 2.00 2.00 0.00 0.00 0.00
Supervising Planner 0.00 0.00 2.00 2.00 2.00
Senior Planner 1.00 1.00 1.00 1.00 1.00
Associate Planner 3.00 3.00 3.00 0.00 0.00
Assistant/Associate Planner (Flex) 0.00 0.00 0.00 3.00 3.00 Code Compliance Officer 2.00 2.00 2.00 2.00 2.00
Planning Technician 0.00 0.00 1.00 1.00 1.00
Permit Technician 1.00 1.00 0.00 0.00 0.00
Office Specialist 0.50 0.50 0.50 0.50 0.50
Total 10.50 10.50 10.50 10.50 10.50
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 1,486,665$ 1,629,769$ 1,636,468$ 1,793,600$ 1,888,100$ Supplies & Services 70,524 29,891 71,117 225,472 251,352 Capital Outlay 1,592 2,039 - 3,000 750 Total 1,558,781$ 1,661,699$ 1,707,584$ 2,022,072$ 2,140,202$ Attachment 1 - Exhibit A
136
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4200-50001 -$ -$ -$ -$ -$ Overtime 101-40-4200-50003 - - - - - Medicare & Social Security 101-40-4200-50100 - - - - - Retirement Contributions 101-40-4200-50101 - - - - - Health Plan Allowance 101-40-4200-50102 - - - - - Auto Allowance 101-40-4200-50103 - - - - - Phone Allowance 101-40-4200-50104 - - - - - Life Insurance 101-40-4200-50106 - - - - - Long Term Disability 101-40-4200-50107 - - - - - SALARIES & BENEFITS -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-40-4200-51001 -$ -$ -$ -$ -$ Printing & Copying 101-40-4200-51010 82 - - - - Advertising 101-40-4200-51012 648 - - 1,000 - Special Department Supplies 101-40-4200-51031 354 169 685 1,250 750 Uniforms & Safety Equipment 101-40-4200-51033 - - - 700 700 Books & Subscriptions 101-40-4200-51035 1,403 - - 2,000 - Maintenance-Vehicles 101-40-4200-51060 - - - - - Maintenance-Fuel - Vehicles & Other 101-40-4200-51080 - - - - - Contract Services - Building 101-40-4200-51302 332,356 528,083 344,486 900,000 925,000 Contract Services - Plan Check 101-40-4200-51303 264,742 374,416 556,738 710,000 735,000 Emergency Response 101-40-4200-54004 - - - 2,500 2,500 SUPPLIES & SERVICES 599,585$ 902,668$ 901,909$ 1,617,450$ 1,663,950$ TOTAL EXPENDITURES - 101 599,585 $ 902,668 $ 901,909 $ 1,617,450 $ 1,663,950 $ GRAND TOTAL EXPENDITURES 599,585 $ 902,668 $ 901,909 $ 1,617,450 $ 1,663,950 $ 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 599,585 902,668 901,909 1,617,450 1,663,950 Capital Outlay - - - - - Total 599,585$ 902,668$ 901,909$ 1,617,450$ 1,663,950$ Attachment 1 - Exhibit A
137
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4300-50001 337,707$ 457,868$ 532,967$ 567,600$ 609,400$ Salaries & Wages - Temporary 101-40-4300-50002 12,494 17,027 - 20,600 21,400 Overtime 101-40-4300-50003 - - - - - Cash Out 101-40-4300-50004 19,755 - 6,455 - - Cash Out 101-40-4300-50005 - - - - - Medicare & Social Security 101-40-4300-50100 6,172 8,096 8,125 10,900 11,800 Retirement Contributions 101-40-4300-50101 43,949 55,268 64,770 72,400 79,900 Health Plan Allowance 101-40-4300-50102 37,569 51,020 63,662 72,500 84,200 Auto Allowance 101-40-4300-50103 - - - - - Phone Allowance 101-40-4300-50104 482 481 481 500 500 Life Insurance 101-40-4300-50106 771 1,079 1,224 1,600 1,600 Long Term Disability 101-40-4300-50107 876 1,251 1,408 2,600 2,200 Deferred Compensation 101-40-4300-50108 - - 705 1,300 2,000 Relocation 101-40-4300-50109 - - - - - Unemployment insurance 101-40-4300-50111 - - - - - SALARIES & BENEFITS 459,775$ 592,089$ 679,796$ 750,000$ 813,000$ Local Mileage 101-40-4300-51000 -$ -$ -$ 100$ 100$ Conferences, Meetings And Travel 101-40-4300-51001 175 6,378 1,447 7,000 7,000 Memberships & Dues 101-40-4300-51003 1,391 1,419 799 3,400 3,400 Printing & Copying 101-40-4300-51010 - 325 268 14,732 5,000 Postage 101-40-4300-51011 19 - - 700 700 Advertising 101-40-4300-51012 7,056 7,284 4,343 1,500 1,500 Office Supplies 101-40-4300-51030 31 - - 1,600 1,600 Special Department Supplies 101-40-4300-51031 6,293 1,385 1,803 7,500 7,500 Books & Subscriptions 101-40-4300-51035 569 644 501 1,000 1,000 Leases/Rental-Equipment 101-40-4300-51042 - - - - - Professional Services 101-40-4300-51200 103,045 77,974 85,242 156,368 260,000 Professional Services - Temp Agency 101-40-4300-51202 - - - - - Professional Services - General Plan 101-40-4300-51205 1,235 28,973 41,650 19,762 10,000 Professional Services - Zoning Code 101-40-4300-51207 4,991 400 76,423 80,020 - Professional Services - LCP 101-40-4300-51208 - - - - 75,000 Professional Services - Old Town Visioning Process 101-40-4300-51209 - - - - - Contract Services 101-40-4300-51300 - - - - - Permits & Fees 101-40-4300-54003 450 250 530 500 500 SUPPLIES & SERVICES 125,255$ 125,032$ 213,006$ 294,182$ 373,300$ Computer Hardware & Peripherals 101-40-4300-57020 39,996$ 41,966$ -$ -$ -$ Furniture & Fixtures 101-40-4300-57040 - - - 2,500 700 CAPITAL OUTLAY 39,996$ 41,966$ -$ 2,500$ 700$ TOTAL EXPENDITURES - 101 625,026 $ 759,087 $ 892,803 $ 1,046,682$ 1,187,000$ ENVIRONMENTAL PROGRAMS - 226
Maintenance-Open Space 226-40-4300-51077 -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 226 - $ - $ - $ -$ -$ HOUSING & COMM DEVELOPMENT - 319
Professional Services 319-40-4300-51200 110,164$ 57,233$ -$ -$ -$ SUPPLIES & SERVICES 110,164$ 57,233$ -$ -$ -$ TOTAL EXPENDITURES - 319 110,164 $ 57,233 $ - $ -$ -$ Planning Grants Program (PGP) - 324
Professional Services 324-40-4300-51200 -$ -$ -$ -$ -$ Administrative Charges 324-40-4300-54010 - - - - - SUPPLIES & SERVICES -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 324 - $ - $ - $ -$ -$ Attachment 1 - Exhibit A
138
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
Revised
PLOVER ENDOWMENT - 701
Professional Services 701-40-4300-51200 -$ -$ -$ -$ -$ Other Charges 701-40-4300-54014 - - 14,930 7,000 7,000 SUPPLIES & SERVICES -$ -$ 14,930$ 7,000$ 7,000$ TOTAL EXPENDITURES - 701 - $ - $ 14,930 $ 7,000$ 7,000$ GRAND TOTAL EXPENDITURES 735,189 $ 816,320 $ 907,733 $ 1,053,682$ 1,194,000$ LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services 101-40-4300-51200 150,000$ 260,000$ Oil/Gas/Electrical Facility Staff Support 40,000 40,000 Beach Hazards Removal 10,000 20,000
GIS Services 50,000 50,000
Environmental Monitoring Services 10,000 10,000 Housing Research and Ordinance Services 40,000 40,000 Visual Resources Objective Standards - 100,000 Professional Services - General Plan 101-40-4300-51205 10,000$ 10,000$ General Plan Updates 10,000 10,000
Professional Services - Zoning Code 101-40-4300-51207 -$ -$ Reg Updates - -
Professional Services - Old Town Visioning Process 101-40-4300-51209 -$ -$ Reg Updates - -
Professional Services 319-40-4300-51200 -$ -$ Old Town Visioning Support - -
Maintenance-Open Space 226-40-4300-51077 -$ -$ Butterfly Inventory and Monitoring Fund (9801) - - Wetland Enhancing Project - Elwood Lot 69 Fund (9802) - - Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Planning Manager 1.00 1.00 1.00 1.00 1.00
Supervising Planner 0.00 1.00 1.00 1.00 1.00
Senior Planner 2.00 1.00 1.00 1.00 1.00
Associate Planner 0.00 0.00 0.00 0.00 0.00
Assistant/Associate Planner (Flex) 0.00 0.00 0.00 1.00 1.00 Assistant Planner 0.00 1.00 1.00 0.00 0.00
Total 3.00 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
Revised
Salaries & Benefits 459,775$ 592,089$ 679,796$ 750,000$ 813,000$ Supplies & Services 235,418 182,265 227,937 301,182 380,300 Capital Outlay 39,996 41,966 - 2,500 700 Total 735,189$ 816,320$ 907,733$ 1,053,682$ 1,194,000$ Attachment 1 - Exhibit A
139
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4400-50001 -$ 69,177$ 28,869$ -$ -$ Overtime 101-40-4400-50003 - 167 - - - Salaries & Wages - Cash Out 101-40-4400-50004 - 667 1,850 - - Medicare & Social Security 101-40-4400-50100 - 1,061 467 - - Retirement Contributions 101-40-4400-50101 - 5,313 2,414 - - Health Plan Allowance 101-40-4400-50102 - 14,492 5,597 - - Auto Allowance 101-40-4400-50103 - - - - - Phone Allowance 101-40-4400-50104 - - - - - Life Insurance 101-40-4400-50106 - 126 81 - - Long Term Disability 101-40-4400-50107 - 182 116 - - SALARIES & BENEFITS -$ 91,185$ 39,393$ -$ -$ Local Mileage 101-40-4400-51000 -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-40-4400-51001 5,285 211 - 10,300 10,300 Training 101-40-4400-51004 - - - 600 600 Printing & Copying 101-40-4400-51010 - - - - - Advertising 101-40-4400-51012 5,220 4,716 5,761 6,000 6,200 Special Department Supplies 101-40-4400-51031 254 99 - 1,000 1,000 Professional Services 101-40-4400-51200 - 432 760 6,200 6,400 Professional Services - Temp Agency 101-40-4400-51202 - - - - - Stipends for Meetings 101-40-4400-54005 9,700 21,750 12,225 15,000 26,850 Other Charges 101-40-4400-54014 - - - - - SUPPLIES & SERVICES 20,460$ 27,208$ 18,746$ 39,100$ 51,350$ TOTAL EXPENDITURES - 101 20,460$ 118,393$ 58,139$ 39,100 $ 51,350$ GRAND TOTAL EXPENDITURES 20,460$ 118,393$ 58,139$ 39,100 $ 51,350$ Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Planning Commission Clerk 1.00 1.00 0.00 0.00 0.00
Total 1.00 1.00 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
Revised
Salaries & Benefits - $ 91,185$ 39,393$ - $ -$ Supplies & Services 20,460 27,208 18,746 39,100 51,350 Capital Outlay - - - - - Total 20,460$ 118,393$ 58,139$ 39,100$ 51,350$ Attachment 1 - Exhibit A
140
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4500-50001 207,926$ 238,730$ 280,680$ 292,400$ 315,300$ Salaries & Wages - Temporary 101-40-4500-50002 - - - - - Cash Out 101-40-4500-50004 - - - - - Cash Out 101-40-4500-50005 - - - - - Medicare & Social Security 101-40-4500-50100 3,299 3,719 4,320 4,800 5,100 Retirement Contributions 101-40-4500-50101 20,820 18,335 22,539 23,700 34,700 Health Plan Allowance 101-40-4500-50102 28,577 29,386 30,321 36,300 31,500 Auto Allowance 101-40-4500-50103 - - - - - Phone Allowance 101-40-4500-50104 462 481 481 500 500 Life Insurance 101-40-4500-50106 465 543 636 800 900 Long Term Disability 101-40-4500-50107 631 699 747 1,300 1,200 Deferred Compensation 101-40-4500-50108 - - 353 700 700 SALARIES & BENEFITS 262,180$ 291,891$ 340,076$ 360,500$ 389,900$ Local Mileage 101-40-4500-51000 -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-40-4500-51001 3,698 2,239 4,556 6,500 6,700 Memberships & Dues 101-40-4500-51003 2,725 7,529 7,895 12,000 13,000 Printing & Copying 101-40-4500-51010 1,443 - 1,160 1,500 1,500 Postage 101-40-4500-51011 - - - - - Advertising 101-40-4500-51012 696 1,627 6,504 3,000 3,000 Special Department Supplies 101-40-4500-51031 4,363 13,342 3,008 8,000 8,000 Minor Equipment (under 5k) 101-40-4500-51032 - - - - - Utilities - Electric 101-40-4500-51052 - - 7,997 - - Books & Subscriptions 101-40-4500-51035 - - - 500 500 Maintenance-Other Equipment 101-40-4500-51070 - - 4,800 5,000 5,000 Professional Services 101-40-4500-51200 40,906 18,228 21,000 40,000 43,500 Permits & Fees 101-40-4500-54003 150 - 150 500 500 Support to Other Agencies - Other 101-40-4500-54013 2,884 - - - - Other Charges 101-40-4500-54014 5,596 - - - - Machinery & Equipment 101-40-4500-57010 - - 22,777 - - SUPPLIES & SERVICES 62,462$ 42,965$ 79,847$ 77,000$ 81,700$ TOTAL EXPENDITURES - 101 324,642$ 334,856$ 419,923$ 437,500 $ 471,600$ LOCAL GRANTS - 237
Machinery & Equipment 237-40-4500-57010 -$ -$ 22,555$ -$ -$ SUPPLIES & SERVICES -$ -$ 22,555$ -$ -$ TOTAL EXPENDITURES - 237 - $ - $ 22,555$ - $ -$ GRAND TOTAL EXPENDITURES 324,642$ 334,856$ 442,478$ 437,500 $ 471,600$ Attachment 1 - Exhibit A
141
Planning and Environmental Review - Planning Sustainability 4500 LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services 101-40-4500-51200 40,000$ 43,500$ CivicSpark Fellow Support 40,000 43,500
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Sustainability Manager 1.00 1.00 1.00 1.00 1.00
Management Analyst 0.00 1.00 1.00 1.00 1.00
Management Assistant 1.00 0.00 0.00 0.00 0.00
Total 2.00 2.00 2.00 2.00 2.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 262,180$ 291,891$ 340,076$ 360,500$ 389,900$ Supplies & Services 62,462 42,965 102,402 77,000 81,700 Capital Outlay - - - - - Total 324,642$ 334,856$ 442,478$ 437,500$ 471,600$ Attachment 1 - Exhibit A
142
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4600-50001 126,244$ 137,508$ 146,298$ 151,300$ 156,900$ Salaries & Wages - Temporary 101-40-4600-50002 - - - - - Salaries & Wages - One Time Miscellaneous 101-40-4600-50005 - - - - - Medicare & Social Security 101-40-4600-50100 1,734 2,048 2,265 2,500 2,500 Retirement Contributions 101-40-4600-50101 18,695 24,695 29,236 33,300 27,600 Health Plan Allowance 101-40-4600-50102 16,693 14,429 12,430 18,200 12,500 Auto Allowance 101-40-4600-50103 - - - - - Phone Allowance 101-40-4600-50104 - - - - - Bilingual Allowance 101-40-4600-50105 455 1,693 1,694 1,700 1,700 Life Insurance 101-40-4600-50106 293 316 336 400 400 Long Term Disability 101-40-4600-50107 404 404 404 700 600 Deferred Compensation 101-40-4600-50108 - - 353 700 700 SALARIES & BENEFITS 164,518$ 181,093$ 193,016$ 208,800$ 202,900$ Local Mileage 101-40-4600-51000 -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-40-4600-51001 1,093 2,386 1,939 5,250 5,500 Memberships & Dues 101-40-4600-51003 109 1,448 963 1,000 1,100 Printing & Copying 101-40-4600-51010 - - - 1,000 1,000 Postage 101-40-4600-51011 - - - 2,500 2,500 Advertising 101-40-4600-51012 - 1,273 - 3,500 3,500 Special Department Supplies 101-40-4600-51031 - - 35 300 350 Minor Equipment (under 5k) 101-40-4600-51032 - - - - - Books & Subscriptions 101-40-4600-51035 107 157 - 300 350 Professional Services 101-40-4600-51200 21,000 21,000 - - - Contract Services 101-40-4600-51300 - - 21,000 21,000 21,000 Permits & Fees 101-40-4600-54003 - 100 - 300 300 SUPPLIES & SERVICES 22,309$ 26,364$ 23,937$ 35,150$ 35,600$ TOTAL EXPENDITURES - 101 186,827$ 207,458$ 216,952$ 243,950$ 238,500 $ Transfers Out To Housing In-Lieu Fund 101-40-4600-59004 -$ 200,000$ 250,000$ -$ -$ TRANSFER OUT -$ 200,000$ 250,000$ -$ -$ TOTAL EXPENDITURES & TRANSFERS - 101 186,827$ 407,458$ 466,952$ 243,950$ 238,500 $ HOUSING-IN-LIEU - 225
Support to Other Agencies - Other 225-40-4600-54013 25,000$ 25,000$ 25,000$ 1,025,000$ 25,000$ SUPPLIES & SERVICES 25,000$ 25,000$ 25,000$ 1,025,000$ 25,000$ -
TOTAL EXPENDITURES - 225 25,000$ 25,000$ 25,000$ 1,025,000$ 25,000 $ GRAND TOTAL EXPENDITURES LESS TRANSFERS 211,827$ 232,458$ 241,952$ 1,268,950$ 263,500 $ GRAND TOTAL EXPENDITURES 211,827$ 432,458$ 491,952$ 1,268,950$ 263,500 $ Attachment 1 - Exhibit A
143
Planning and Environmental Review - Housing 4600
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services 101-40-4600-51200 -$ -$ Comprehensive Affordable Housing Finance Plan - - Contract Services 101-40-4600-51300 21,000$ 21,000$ Housing Auth of the County of SB Monitoring 21,000 21,000 Support to Other Agencies - Other 225-40-4600-54013 1,025,000$ 25,000$ Housing Trust Fund of Santa Barbara County 25,000 25,000 Housing Authority of the County of Santa Barbara 500,000 - Housing Authority of the County of Santa Barbara 500,000 - Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Senior Housing Analyst 1.00 1.00 1.00 1.00 1.00
Total 1.00 1.00 1.00 1.00 1.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 164,518$ 181,093$ 193,016$ 208,800$ 202,900$ Supplies & Services 47,309 51,364 48,937 1,060,150 60,600 Capital Outlay - - - - - Total 211,827$ 232,458$ 241,952$ 1,268,950$ 263,500$ Transfer Out - 200,000 250,000 - - Total with Transfers 211,827$ 432,458$ 491,952$ 1,268,950$ 263,500$ Attachment 1 - Exhibit A
144
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4700-50001 317,374$ 336,027$ 378,874$ 391,700$ 406,300$ Salaries & Wages - Temporary 101-40-4700-50002 - - - - - Cash Out 101-40-4700-50004 - 515 24,896 - - Cash Out 101-40-4700-50005 - - - - - Medicare & Social Security 101-40-4700-50100 4,848 5,064 6,001 6,400 6,600 Retirement Contributions 101-40-4700-50101 40,267 49,369 61,464 69,100 62,900 Health Plan Allowance 101-40-4700-50102 31,289 33,929 35,781 36,300 38,100 Auto Allowance 101-40-4700-50103 4,849 4,838 4,841 4,900 4,900 Phone Allowance 101-40-4700-50104 723 721 722 800 800 Life Insurance 101-40-4700-50106 738 772 799 1,000 1,000 Long Term Disability 101-40-4700-50107 709 728 782 1,700 1,200 Deferred Compensation 101-40-4700-50108 - - 705 1,300 1,300 SALARIES & BENEFITS 400,796$ 431,962$ 514,864$ 513,200$ 523,100$ Local Mileage 101-40-4700-51000 -$ -$ -$ 150$ 150$ Conferences, Meetings And Travel 101-40-4700-51001 568 3,387 1,954 6,800 7,800 Memberships & Dues 101-40-4700-51003 693 792 361 1,400 1,400 Printing & Copying 101-40-4700-51010 - - - 600 600 Special Department Supplies 101-40-4700-51031 9 150 - 300 300 Minor Equipment (under 5k) 101-40-4700-51032 - - - - - Books & Subscriptions 101-40-4700-51035 107 101 - 300 300 Professional Services 101-40-4700-51200 - - - - - Permits & Fees 101-40-4700-54003 - - - - 50 SUPPLIES & SERVICES 1,377$ 4,430$ 2,315$ 9,550$ 10,600$ Furniture & Fixtures 101-40-4700-57040 -$ -$ -$ 1,500$ 1,500$ CAPITAL OUTLAY -$ -$ -$ 1,500$ 1,500$ TOTAL EXPENDITURES - 101 402,174 $ 436,392 $ 517,179 $ 524,250 $ 535,200 $ GRAND TOTAL EXPENDITURES 402,174 $ 436,392 $ 517,179 $ 524,250 $ 535,200 $ Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Planning and Environmental Review Director 1.00 1.00 1.00 1.00 1.00 Management Assistant 1.00 1.00 1.00 1.00 1.00
Office Specialist 0.00 0.00 0.00 0.00 0.00
Total 2.00 2.00 2.00 2.00 2.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 400,796$ 431,962$ 514,864$ 513,200$ 523,100$ Supplies & Services 1,377 4,430 2,315 9,550 10,600 Capital Outlay - - - 1,500 1,500 Total 402,174$ 436,392$ 517,179$ 524,250$ 535,200$ Attachment 1 - Exhibit A
145
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5100-50001 569,380$ 629,651$ 814,362$ 896,500$ 976,100$ Salaries & Wages - Temporary 101-50-5100-50002 24,115 1,073 1,601 21,600 19,400 Overtime 101-50-5100-50003 7,767 3,909 1,644 - - Salaries & Wages - Cash Out 101-50-5100-50004 11,344 38,162 2,589 - - Salaries & Wages - One Time Miscellaneous 101-50-5100-50005 2,799 2,799 - 10,900 10,900 Medicare & Social Security 101-50-5100-50100 10,395 9,963 12,363 16,400 17,400 Retirement Contributions 101-50-5100-50101 75,037 103,755 108,232 130,800 135,900 Health Plan Allowance 101-50-5100-50102 49,728 59,378 83,470 93,200 97,200 Auto Allowance 101-50-5100-50103 4,849 3,623 3,362 4,900 4,900 Phone Allowance 101-50-5100-50104 824 1,039 1,132 1,700 1,700 Bilingual Allowance 101-50-5100-50105 1,622 1,693 1,694 1,900 2,600 Life Insurance 101-50-5100-50106 1,316 1,442 1,775 2,400 2,500 Long Term Disability 101-50-5100-50107 1,369 1,470 1,917 4,000 3,200 Deferred Compensation 101-50-5100-50108 - - 1,410 2,700 3,000 Relocation 101-50-5100-50109 - - - - - SALARIES & BENEFITS 760,545$ 857,957$ 1,035,552$ 1,187,000$ 1,274,800$ Local Mileage 101-50-5100-51000 -$ 216$ -$ 500$ 500$ Conferences, Meetings And Travel 101-50-5100-51001 3,917 3,918 7,625 14,500 14,500 Memberships & Dues 101-50-5100-51003 245 375 1,043 1,200 1,200 Training 101-50-5100-51004 365 60 - 3,500 3,500 Printing & Copying 101-50-5100-51010 - - 320 351 1,000 Postage 101-50-5100-51011 - - 168 700 700 Special Department Supplies 101-50-5100-51031 1,727 2,599 2,744 6,163 4,500 Minor Equipment (under 5k) 101-50-5100-51032 - - - 1,649 1,000 Uniforms & Safety Equipment 101-50-5100-51033 - 1,128 1,965 2,000 2,000 Books & Subscriptions 101-50-5100-51035 90 213 283 1,000 1,000 Utilities - Telephone/Internet/TV 101-50-5100-51050 - - - - - Utilities - Electric 101-50-5100-51052 - - - - - Professional Services 101-50-5100-51200 - - - - - Professional Services - Temp Agency 101-50-5100-51202 103,787 105,594 5,380 - - Stipends for Meetings 101-50-5100-54005 500 275 - - - Support to Other Agencies - Other 101-50-5100-54013 - - - - - SUPPLIES & SERVICES 110,630$ 114,379$ 19,529$ 31,563$ 29,900$ Computer Hardware & Peripherals 101-50-5100-57020 -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 871,175 $ 972,336 $ 1,055,080 $ 1,218,563 $ 1,304,700 $ GRAND TOTAL EXPENDITURES 871,175 $ 972,336 $ 1,055,080 $ 1,218,563 $ 1,304,700 $ Attachment 1 - Exhibit A
146
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
Revised
Public Works Director 1.00 1.00 1.00 1.00 1.00
Assistant Public Works Director 1.00 1.00 1.00 1.00 1.00 Public Works Business and Administration Manager 0.00 1.00 1.00 1.00 1.00 Senior Management Analyst 1.00 0.00 0.00 0.00 0.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Management Assistant 1.00 1.00 1.00 1.00 1.00
Total 5.00 5.00 5.00 5.00 5.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 760,545$ 857,957$ 1,035,552$ 1,187,000$ 1,274,800$ Supplies & Services 110,630 114,379 19,529 31,563 29,900 Capital Outlay - - - - - Total 871,175$ 972,336$ 1,055,080$ 1,218,563$ 1,304,700$ Attachment 1 - Exhibit A
147
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5200-50001 277,372$ 353,074$ 587,144$ 723,400$ 804,400$ Salaries & Wages - Temporary 101-50-5200-50002 - - - - - Overtime 101-50-5200-50003 451 71 20,583 - - Salaries & Wages - Cash Out 101-50-5200-50004 1,858 12,996 - - - Salaries & Wages - One Time Miscellaneous 101-50-5200-50005 1,400 1,400 4,484 5,300 - Medicare & Social Security 101-50-5200-50100 4,441 5,504 9,162 12,300 13,400 Retirement Contributions 101-50-5200-50101 34,919 37,486 47,509 58,700 102,200 Health Plan Allowance 101-50-5200-50102 42,210 53,217 89,495 108,800 109,300 Auto Allowance 101-50-5200-50103 - - - - - Phone Allowance 101-50-5200-50104 533 425 716 1,500 1,500 Bilingual Allowance 101-50-5200-50105 2 198 1,694 1,700 1,700 Life Insurance 101-50-5200-50106 782 717 1,302 2,100 2,200 Long Term Disability 101-50-5200-50107 1,051 974 1,689 3,300 3,000 Deferred Compensation 101-50-5200-50108 - - 855 2,000 2,000 Unemployment insurance 101-50-5200-50111 - - - - - SALARIES & BENEFITS 365,017$ 466,061$ 764,633$ 919,100$ 1,039,700$ Local Mileage 101-50-5200-51000 -$ -$ -$ 1,300$ 1,300$ Conferences, Meetings And Travel 101-50-5200-51001 388 1,065 6,023 10,700 10,700 Memberships & Dues 101-50-5200-51003 180 475 627 1,900 1,900 Training 101-50-5200-51004 50 725 271 15,100 15,100 Printing & Copying 101-50-5200-51010 22 - 213 5,500 5,500 Postage 101-50-5200-51011 - - - 1,100 1,100 Advertising 101-50-5200-51012 2,278 787 552 1,000 1,000 Special Department Supplies 101-50-5200-51031 218 1,446 2,302 3,425 2,000 Minor Equipment (under 5k) 101-50-5200-51032 - - - - - Uniforms & Safety Equipment 101-50-5200-51033 176 799 1,835 2,800 2,800 Books & Subscriptions 101-50-5200-51035 90 113 - 1,300 1,300 Maintenance-Vehicles 101-50-5200-51060 - - - - - Maintenance-Traffic Signals 101-50-5200-51076 - - 177,348 150,000 230,000 Maintenance-Fuel - Vehicles & Other 101-50-5200-51080 - - - - - Professional Services 101-50-5200-51200 445,983 342,806 835,425 752,940 625,000 Contract Services 101-50-5200-51300 139,016 6,482 26,034 229,407 215,000 Contract Services - Encroachment Permits 101-50-5200-51312 - - - 187,700 187,700 Emergency Response 101-50-5200-54004 639,855 1,413,195 1,783,960 1,040,684 - Administrative Charges 101-50-5200-54010 - 6,010 - - - SUPPLIES & SERVICES 1,228,256$ 1,773,904$ 2,834,590$ 2,404,856$ 1,300,400$ Computer Hardware & Peripherals 101-50-5200-57020 -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 1,593,273$ 2,239,965$ 3,599,223$ 3,323,956$ 2,340,100$ MEASURE A - 205
Maintenance-Traffic Signals 205-50-5200-51076 -$ -$ 21,649$ 100,000$ 70,000$ SUPPLIES & SERVICES -$ -$ 21,649$ 100,000$ 70,000$ TOTAL EXPENDITURES - 205 -$ -$ 21,649$ 100,000$ 70,000$ Transportation Facilities DIF - 220
Professional Services 220-50-5200-51200 -$ -$ -$ 69,125$ 90,000$ SUPPLIES & SERVICES -$ -$ -$ 69,125$ 90,000$ TOTAL EXPENDITURES - 220 -$ -$ -$ 69,125$ 90,000$ Attachment 1 - Exhibit A
148
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
Revised
Parks & Recreation Facilities DIF - 221
Professional Services 221-50-5200-51200 -$ -$ -$ 69,125$ -$ SUPPLIES & SERVICES -$ -$ -$ 69,125$ -$ TOTAL EXPENDITURES - 221 -$ -$ -$ 69,125$ -$ PUBLIC ADMINISTRATION DEVELOPMENT FEES - 222
Professional Services 222-50-5200-51200 -$ -$ 5,700$ 63,407$ -$ SUPPLIES & SERVICES -$ -$ 5,700$ 63,407$ -$ TOTAL EXPENDITURES - 222 -$ -$ 5,700$ 63,407$ -$ Library Facilities Development Fees - 223
Professional Services 223-50-5200-51200 -$ -$ 54,000$ 15,125$ -$ SUPPLIES & SERVICES -$ -$ 54,000$ 15,125$ -$ TOTAL EXPENDITURES - 223 -$ -$ 54,000$ 15,125$ -$ Fire DIF - 229
Professional Services 229-50-5200-51200 -$ -$ 54,000$ 15,125$ -$ SUPPLIES & SERVICES -$ -$ 54,000$ 15,125$ -$ TOTAL EXPENDITURES - 229 -$ -$ 54,000$ 15,125$ -$ Storm Drain DIF - 234
Professional Services 234-50-5200-51200 -$ -$ 38,819$ 30,306$ -$ SUPPLIES & SERVICES -$ -$ 38,819$ 30,306$ -$ TOTAL EXPENDITURES - 234 -$ -$ 38,819$ 30,306$ -$ Bicycle & Pedestrian DIF - 235
Professional Services 235-50-5200-51200 -$ -$ -$ 69,125$ -$ SUPPLIES & SERVICES -$ -$ -$ 69,125$ -$ TOTAL EXPENDITURES - 235 -$ -$ -$ 69,125$ -$ Non-Residential Affordable Housing DIF- 238
Professional Services 238-50-5200-51200 -$ -$ -$ 69,125$ -$ SUPPLIES & SERVICES -$ -$ -$ 69,125$ -$ TOTAL EXPENDITURES - 238 -$ -$ -$ 69,125$ -$ GRAND TOTAL EXPENDITURES 1,593,273$ 2,239,965$ 3,773,390$ 3,824,420$ 2,500,100$ Attachment 1 - Exhibit A
149
Public Works - Transportation and Development Engineering 5200 LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services 101-50-5200-51200 425,000$ 625,000$ Development Engineering Support (MNS) - 500,000 Traffic Engineer Support (Stantec) 400,000 -
ADA Transition Plan (DAC) 10,000 50,000
Film Permit Review 15,000 15,000
Kimley Horn - 45,000
Traffic Counts and Traffic Assistance (DKS) - 15,000 Traffic Engineer Support (MNS) - -
Contract Services 101-50-5200-51300 215,000$ 215,000$ Right of Way - -
Survey Services - -
Floodplain Mgmt Services - -
Methane Monitoring 15,000 15,000
ADA Curb Improvement for City 200,000 200,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Principal Civil Engineer / Engineering Manager 1.00 1.00 1.00 1.00 1.00 Project Manager 0.00 0.00 1.00 1.00 1.00
Senior Engineer 0.00 0.00 1.00 1.00 1.00
Assistant Engineer 1.00 1.00 1.00 0.00 0.00
Public Works Inspector 1.00 1.00 1.00 1.00 1.00
Senior Engineering Technician 1.00 1.00 1.00 1.00 1.00
Total 4.00 4.00 6.00 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
Revised
Salaries & Benefits 365,017$ 466,061$ 764,633$ 919,100$ 1,039,700$ Supplies & Services 1,228,256 1,773,904 3,008,757 2,905,320 1,460,400 Capital Outlay - - - - - Total 1,593,273$ 2,239,965$ 3,773,390$ 3,824,420$ 2,500,100$ Attachment 1 - Exhibit A
150
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
151
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5400-50001 399,777$ 559,876$ 547,753$ 809,400$ 864,800$ Salaries & Wages - Temporary 101-50-5400-50002 - - - - 17,100 Overtime 101-50-5400-50003 1,336 2,022 2,628 35,000 18,400 Salaries & Wages - Cash Out 101-50-5400-50004 785 6,199 3,769 - - Salaries & Wages - One Time Miscellaneous 101-50-5400-50005 - - - - - Salaries & Wages - Stand By 101-50-5400-50006 31 - 8,262 - - Medicare & Social Security 101-50-5400-50100 6,496 9,127 8,866 16,900 16,800 Retirement Contributions 101-50-5400-50101 54,766 61,796 65,630 90,300 109,100 Health Plan Allowance 101-50-5400-50102 78,900 110,692 100,771 163,100 170,900 Phone Allowance 101-50-5400-50104 1,169 481 481 500 500 Bilingual Allowance 101-50-5400-50105 4,046 3,188 1,694 1,700 1,700 Life Insurance 101-50-5400-50106 880 1,329 1,138 2,300 2,400 Long Term Disability 101-50-5400-50107 1,109 1,726 1,458 4,000 3,400 Deferred Compensation 101-50-5400-50108 - - 908 2,000 2,000 Unemployment insurance 101-50-5400-50111 - 2,851 5,212 - - SALARIES & BENEFITS 549,296$ 759,286$ 748,568$ 1,125,200$ 1,207,100$ Conferences, Meetings And Travel 101-50-5400-51001 795$ 1,506$ 602$ 10,000$ 10,000$ Memberships & Dues 101-50-5400-51003 225 1,453 888 1,300 1,300 Training 101-50-5400-51004 400 3,505 5,691 4,500 10,000 Printing & Copying 101-50-5400-51010 161 800 931 3,578 2,000 Postage 101-50-5400-51011 29 - - - - Advertising 101-50-5400-51012 108 - 540 288 - Special Department Supplies 101-50-5400-51031 1,335 4,863 6,951 5,000 5,000 Minor Equipment (under 5k) 101-50-5400-51032 6,025 8,554 5,268 7,500 7,500 Uniforms & Safety Equipment 101-50-5400-51033 4,757 7,808 8,861 10,800 15,000 Leases/Rental-Equipment 101-50-5400-51042 22,482 17,866 7,577 20,000 20,000 Utilities - Telephone/Internet/TV 101-50-5400-51050 - - - - - Utilities - Gas 101-50-5400-51051 - - - - - Utilities - Electric 101-50-5400-51052 1,556 1,557 5,942 11,000 15,000 Utilities - Water & Sewer 101-50-5400-51053 177,553 219,742 378,731 383,634 445,000 Maintenance-Vehicles 101-50-5400-51060 163 - 745 - - Maintenance- Parks/OS Supplies & Materials 101-50-5400-51065 68,115 30,037 43,915 150,000 150,000 Maintenance-Trees 101-50-5400-51067 6,009 5,908 10,676 - - Maintenance-Software License & Subscriptions 101-50-5400-51068 - - - - - Maintenance-Other Equipment 101-50-5400-51070 - 128 1,237 - 2,000 Maintenance-Parking Lots 101-50-5400-51072 - - - - - Maintenance-Open Space 101-50-5400-51077 20,911 12,778 31,787 - - Maintenance-Fuel - Vehicles & Other 101-50-5400-51080 - - - - - Professional Services 101-50-5400-51200 48,335 61,998 124,774 156,562 125,000 Professional Services - Temp Agency 101-50-5400-51202 - - - - - Contract Services 101-50-5400-51300 664,086 841,368 1,063,212 1,736,400 1,867,491 Permits & Fees 101-50-5400-54003 7,761 8,873 365 45,000 10,000 Stipends for Meetings 101-50-5400-54005 - - - 1,000 1,000 Other Charges 101-50-5400-54014 40 - - - - SUPPLIES & SERVICES 1,030,845$ 1,228,744$ 1,698,694$ 2,546,562$ 2,686,291$ Machinery & Equipment 101-50-5400-57010 -$ -$ -$ -$ 80,000$ CAPITAL OUTLAY -$ -$ -$ -$ 80,000$ TOTAL EXPENDITURES - 101 1,580,142$ 1,988,030 $ 2,447,262$ 3,671,762$ 3,973,391$ ENVIRONMENTAL PROGRAMS - 226
Maintenance-Open Space 226-50-5400-51077 -$ -$ -$ 9,400$ -$ SUPPLIES & SERVICES -$ -$ -$ 9,400$ -$ TOTAL EXPENDITURES - 226 -$ -$ -$ 9,400$ -$ Attachment 1 - Exhibit A
152
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
Revised
CAL FIRE GRANT - 310
Professional Services 310-50-5400-51200 -$ 229,139$ 719,517$ 760,217$ -$ Administrative Charges 310-50-5400-54010 - - - - - SUPPLIES & SERVICES -$ 229,139$ 719,517$ 760,217$ -$ TOTAL EXPENDITURES - 310 -$ 229,139$ 719,517$ 760,217$ -$ UNITED STATE DEPT OF AGRICULTURE - 425
Maintenance- Parks/OS Supplies & Materials 425-50-5400-51065 -$ -$ -$ 39,980$ -$ Maintenance-Software License & Subscriptions 425-50-5400-51068 - - - 25,834 - Professional Services 425-50-5400-51200 - - - 904,044 - Administrative Charges 425-50-5400-54010 - - 1,794 28,348 - SUPPLIES & SERVICES -$ -$ 1,794$ 998,206$ -$ TOTAL EXPENDITURES - 425 -$ -$ 1,794$ 998,206$ -$ GRAND TOTAL EXPENDITURES 1,580,142$ 2,217,169 $ 3,168,573$ 5,439,585$ 3,973,391$ Attachment 1 - Exhibit A
153
Public Works - Parks and Open Space Maintenance 5400
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Maintenance- Parks/OS Supplies & Materials101-50-5400-51065 150,000$ 150,000$ Supplies & Materials 150,000 150,000
Professional Services 101-50-5400-51200 125,000$ 125,000$ Arborist Services 75,000 75,000
Biological Surveys 50,000 50,000
Technical Services - -
Contract Services 101-50-5400-51300 1,757,900$ 1,867,491$ Bee Hive Relocation 1,000 10,000
Electrician 2,500 2,500
Ellwood Mesa Tree Maint 200,000 200,000
Equipment Mechanic and Mower Sharpening 10,000 10,000 Park Gates Daily Opening and Closing 23,000 - Park Restroom and Picnic Area Daily Cleaning 370,800 402,000 Pest Control (5400) 10,000 10,000
Plumber 10,000 10,000
Annual Water Backflow Testing 5,000 5,000
Lake Los Carneros Dam State Fee - -
Mosquito Control 20,000 20,000
Park & Open Space Landscape Maintenance 705,600 797,991 Splash Pad Maintenance at Jonny D. Wallis Park 100,000 100,000 Trash, Abandoned Property, and HazMat Removal 50,000 50,000 Tree Trimming and Removal 250,000 250,000
MBHMP Implementation and Maintenance - - Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Parks and Open Spaces Manager 1.00 1.00 1.00 1.00 1.00
Public Works Supervisor 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Lead Maintenance Worker 0.00 0.00 1.00 1.00 1.00
Maintenance Worker II 2.00 2.00 2.00 2.00 2.00
Maintenance Worker I 2.00 2.00 2.00 2.00 2.00
Total 8.00 8.00 9.00 9.00 9.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 549,296$ 759,286$ 748,568$ 1,125,200$ 1,207,100$ Supplies & Services 1,030,845 1,457,882 2,420,004 4,314,385 2,686,291 Capital Outlay - - - - 80,000 Total 1,580,142$ 2,217,169$ 3,168,573$ 5,439,585$ 3,973,391$ Attachment 1 - Exhibit A
154
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5500-50001 525,904$ 776,962$ 680,792$ 984,300$ 1,028,800$ Overtime 101-50-5500-50003 1,964 6,306 1,551 - - Salaries & Wages - Cash Out 101-50-5500-50004 13,478 - 5,864 - - Salaries & Wages - One Time Miscellaneous 101-50-5500-50005 1,400 21,021 4,484 - - Medicare & Social Security 101-50-5500-50100 8,052 11,830 10,348 16,200 18,400 Retirement Contributions 101-50-5500-50101 83,520 79,811 80,164 116,800 118,300 Health Plan Allowance 101-50-5500-50102 60,155 94,017 81,774 122,400 125,300 Auto Allowance 101-50-5500-50103 - - - - - Phone Allowance 101-50-5500-50104 533 573 1,183 2,800 2,800 Bilingual Allowance 101-50-5500-50105 1,695 1,693 1,694 3,000 1,700 Life Insurance 101-50-5500-50106 1,129 1,746 1,520 2,600 2,600 Long Term Disability 101-50-5500-50107 1,312 2,059 1,827 4,600 3,800 Deferred Compensation 101-50-5500-50108 - - 353 700 2,000 SALARIES & BENEFITS 699,141$ 996,019$ 871,554$ 1,253,400$ 1,303,700$ Local Mileage 101-50-5500-51000 -$ -$ -$ 1,000$ 1,000$ Conferences, Meetings And Travel 101-50-5500-51001 - 699 2,068 16,300 16,300 Memberships & Dues 101-50-5500-51003 - - 404 3,100 3,100 Training 101-50-5500-51004 150 483 12,245 36,800 36,800 Printing & Copying 101-50-5500-51010 - - - 2,500 2,500 Postage 101-50-5500-51011 - - - 500 500 Advertising 101-50-5500-51012 - 500 655 1,500 1,500 Special Department Supplies 101-50-5500-51031 91 2,169 7,735 11,425 10,000 Uniforms & Safety Equipment 101-50-5500-51033 200 320 1,500 6,000 6,000 Books & Subscriptions 101-50-5500-51035 90 113 - 4,400 4,400 Professional Services 101-50-5500-51200 169,793 145,092 91,477 224,229 240,000 Contract Services 101-50-5500-51300 - - - 23,332 - SUPPLIES & SERVICES 170,323$ 149,375$ 116,084$ 331,086$ 322,100$ Vehicles 101-50-5500-57000 -$ -$ -$ -$ -$ Computer Hardware & Peripherals 101-50-5500-57020 - - - - - CAPITAL OUTLAY -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 869,464 $ 1,145,393 $ 987,638 $ 1,584,486$ 1,625,800$ TRANSPORTATION FACILITIES DIF - 220
Professional Services 220-50-5500-51200 4,878$ 16,343$ 21,000$ 70,200$ -$ Administrative Charges 220-50-5500-54010 565 - - - - SUPPLIES & SERVICES 5,443$ 16,343$ 21,000$ 70,200$ -$ TOTAL EXPENDITURES - 220 5,443 $ 16,343 $ 21,000 $ 70,200$ -$ OTS-PUBLIC SAFETY FUND - 409
Special Department Supplies 409-50-5500-51031 -$ -$ -$ -$ -$ Contract Services 409-50-5500-51300 - 29,343 50,201 57,742 - Administrative Charges 409-50-5500-54010 (565) (389) 4,695 6,687 - Machinery & Equipment 409-50-5500-57010 - - 13,397 - - SUPPLIES & SERVICES (565)$ 28,954$ 68,292$ 64,429$ -$ TOTAL EXPENDITURES - 409 (565)$ 28,954 $ 68,292 $ 64,429$ -$ GRAND TOTAL EXPENDITURES 874,341 $ 1,190,690 $ 1,076,930 $ 1,719,115$ 1,625,800$ Attachment 1 - Exhibit A
155
Public Works - Capital Improvement Program 5500
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services 101-50-5500-51200 240,000$ 240,000$ Project Management Support 110,000 110,000
Grant Preparation Support 50,000 50,000
GIS Mapping Support 50,000 50,000
Engineering Support (for CIP) 15,000 15,000
Environmental Support 15,000 15,000
Contract Services 101-50-5500-51300 -$ -$ Land Use Planning Services for CIP - -
Professional Services 220-50-5500-51200 -$ -$ Com3 - -
Contract Services 409-50-5500-51300 -$ -$ SR2S services - -
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Principal Civil Engineer / Engineering Manager 2.00 2.00 2.00 2.00 2.00 Project Manager 0.00 0.00 1.75 2.75 2.75
Senior Project Engineer 1.00 1.00 1.00 0.00 0.00
Senior Engineer 1.00 1.00 0.00 0.00 0.00
Associate Engineer 0.00 0.00 1.00 0.00 0.00
Assistant/Associate Engineer (Flex) 0.00 0.00 0.00 1.00 1.00 Assistant Engineer 1.75 1.75 0.00 0.00 0.00
Senior Office Specialist 1.00 1.00 1.00 1.00 1.00
Total 6.75 6.75 6.75 6.75 6.75
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 699,141$ 996,019$ 871,554$ 1,253,400$ 1,303,700$ Supplies & Services 175,200 194,671 205,376 465,715 322,100 Capital Outlay - - - - - Total 874,341$ 1,190,690$ 1,076,930$ 1,719,115$ 1,625,800$ Attachment 1 - Exhibit A
156
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5600-50001 25,470$ 30,946$ 16,706$ 34,300$ 39,300$ Overtime 101-50-5600-50003 134 113 - - - Salaries & Wages - Cash Out 101-50-5600-50004 - - - - - Salaries & Wages - One Time Miscellaneous 101-50-5600-50005 - - - - - Medicare & Social Security 101-50-5600-50100 402 477 257 600 700 Retirement Contributions 101-50-5600-50101 1,962 2,369 1,366 2,800 4,400 Health Plan Allowance 101-50-5600-50102 4,173 4,241 2,415 4,600 4,800 Phone Allowance 101-50-5600-50104 - - 24 200 200 Bilingual Allowance 101-50-5600-50105 - - - - - Life Insurance 101-50-5600-50106 61 66 33 100 100 Long Term Disability 101-50-5600-50107 27 90 48 200 200 Deferred Compensation 101-50-5600-50108 - - - - - Unemployment Insurance 101-50-5600-50111 - - - - - SALARIES & BENEFITS 32,229$ 38,301$ 20,850$ 42,800$ 49,700$ Utilities - Electric 101-50-5600-51052 - 646 - - - SUPPLIES & SERVICES -$ 646$ -$ -$ -$ TOTAL EXPENDITURES - 101 32,229$ 38,948$ 20,850$ 42,800$ 49,700$ STREET LIGHTING - 502 GL Account
Advertising 502-50-5600-51012 -$ 540$ 560$ 500$ 500$ Utilities - Electric 502-50-5600-51052 219,480 238,787 224,843 200,000 225,000 Maintenance-Trees 502-50-5600-51067 - - - 50,000 50,000 Maintenance-Lighting 502-50-5600-51079 10,137 20,516 65,960 210,000 250,000 Professional Services 502-50-5600-51200 - 8,784 17,568 90,000 90,000 Administrative Charges 502-50-5600-54010 - - - - - SUPPLIES & SERVICES 229,617$ 268,627$ 308,931$ 550,500$ 615,500$ TOTAL EXPENDITURES - 502 229,617$ 268,627$ 308,931$ 550,500$ 615,500$ GRAND TOTAL EXPENDITURES 261,846$ 307,575$ 329,781$ 593,300$ 665,200$ Attachment 1 - Exhibit A
157
Public Works - Street Lighting 5600
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services 502-50-5600-51200 50,000$ 90,000$ Maint Coordination & Dispatch 50,000 50,000
Vendor for Street Light Standards - 40,000 Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Project Manager 0.00 0.00 0.25 0.25 0.25
Assistant Engineer 0.25 0.25 0.00 0.00 0.00
Total 0.25 0.25 0.25 0.25 0.25
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 32,229$ 38,301$ 20,850$ 42,800$ 49,700$ Supplies & Services 229,617 269,274 308,931 550,500 615,500 Capital Outlay - - - - - Total 261,846$ 307,575$ 329,781$ 593,300$ 665,200$ Attachment 1 - Exhibit A
158
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
159
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5800-50001 504,366$ 535,316$ 551,884$ 721,400$ 767,800$ Salaries & Wages - Temporary 101-50-5800-50002 - - - - 17,100 Overtime 101-50-5800-50003 8,617 10,509 4,607 35,000 18,400 Salaries & Wages - Cash Out 101-50-5800-50004 1,650 5,107 8,793 - - Salaries & Wages - One Time Miscellaneous 101-50-5800-50005 - - - - - Salaries & Wages - Stand By 101-50-5800-50006 120 31 12,534 - - Medicare & Social Security 101-50-5800-50100 7,434 7,960 8,407 15,400 16,100 Retirement Contributions 101-50-5800-50101 62,746 74,557 84,505 99,800 104,900 Health Plan Allowance 101-50-5800-50102 80,859 86,564 95,888 145,000 149,100 Auto Allowance 101-50-5800-50103 - - - - - Phone Allowance 101-50-5800-50104 1,026 481 481 500 500 Bilingual Allowance 101-50-5800-50105 2,705 3,385 3,388 5,100 5,100 Life Insurance 101-50-5800-50106 1,215 1,203 1,325 2,100 2,100 Long Term Disability 101-50-5800-50107 1,574 1,539 1,723 3,400 3,100 Deferred Compensation 101-50-5800-50108 - - 353 700 700 Unemployment insurance 101-50-5800-50111 - - 1,785 - - SALARIES & BENEFITS 672,312$ 726,652$ 775,671$ 1,028,400$ 1,084,900$ Conferences, Meetings And Travel 101-50-5800-51001 250$ 44$ 35$ 10,000$ 10,000$ Memberships & Dues 101-50-5800-51003 200 200 207 3,500 3,500 Training 101-50-5800-51004 50 998 1,481 10,000 10,000 Printing & Copying 101-50-5800-51010 - - 838 1,000 1,500 Postage 101-50-5800-51011 - - - 500 500 Advertising 101-50-5800-51012 - 216 144 2,000 2,000 Special Department Supplies 101-50-5800-51031 44,329 82,220 33,798 44,438 100,000 Minor Equipment (under 5k) 101-50-5800-51032 10,278 2,111 6,713 15,000 15,000 Uniforms & Safety Equipment 101-50-5800-51033 4,820 5,642 7,060 13,000 15,000 Books & Subscriptions 101-50-5800-51035 - - - 800 800 Leases/Rental-Equipment 101-50-5800-51042 3,323 1,036 1,896 15,000 15,000 Leases/Rental-Vehicles 101-50-5800-51043 - - - - - Utilities - Telephone/Internet/TV 101-50-5800-51050 - - - - - Utilities - Water & Sewer 101-50-5800-51053 - - - 16,000 130,000 Maintenance-Vehicles 101-50-5800-51060 111 - 19 - - Maintenance-Streets 101-50-5800-51062 91,646 69,010 68,067 100,000 100,000 Maintenance-Cleanup 101-50-5800-51063 12,371 6,752 325 20,000 20,000 Maintenance-Facilities 101-50-5800-51064 - - 586 - - Maintenance-Median Islands 101-50-5800-51066 272 - 24 20,000 20,000 Maintenance-Trees 101-50-5800-51067 - - - 180,800 180,800 Maintenance-Other Equipment 101-50-5800-51070 973 128 2,500 3,000 5,000 Maintenance-Concrete 101-50-5800-51071 60,701 145,953 327,647 336,710 250,000 Maintenance-Pavement Rehab 101-50-5800-51073 3,216,053 656,353 928,081 9,740,701 4,100,000 Maintenance-Street Striping 101-50-5800-51074 - - - 25,000 125,000 Maintenance-Traffic Signals 101-50-5800-51076 69,760 - - - - Maintenance-Fuel - Vehicles & Other 101-50-5800-51080 - - - - - Professional Services 101-50-5800-51200 - 1,092 2,093 122,093 50,000 Professional Services - Temp Agency 101-50-5800-51202 - - - - - Contract Services 101-50-5800-51300 9,390 66,754 97,201 105,000 105,000 Contract Services - Covington 101-50-5800-51307 - - - - - Emergency Response 101-50-5800-54004 - - - - - Stipends for Meetings 101-50-5800-54005 - - - 1,000 1,000 Support to Other Agencies - Other 101-50-5800-54013 - - - - - SUPPLIES & SERVICES 3,524,529$ 1,038,508$ 1,478,714$ 10,785,541$ 5,260,100$ Vehicles 101-50-5800-57000 -$ -$ -$ -$ -$ Machinery & Equipment 101-50-5800-57010 13,217 - - 132,000 - CAPITAL OUTLAY 13,217$ -$ -$ 132,000$ -$ TOTAL EXPENDITURES - 101 4,210,058$ 1,765,159$ 2,254,385$ 11,945,941$ 6,345,000$ Attachment 1 - Exhibit A
160
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
Revised
GAS TAX - 201
Salaries & Wages - Regular & Part Time 201-50-5800-50001 -$ -$ -$ -$ -$ Overtime 201-50-5800-50003 - - - - - Medicare & Social Security 201-50-5800-50100 - - - - - Retirement Contributions 201-50-5800-50101 - - - - - Health Plan Allowance 201-50-5800-50102 - - - - - Auto Allowance 201-50-5800-50103 - - - - - Phone Allowance 201-50-5800-50104 - - - - - Bilingual Allowance 201-50-5800-50105 - - - - - Life Insurance 201-50-5800-50106 - - - - - Long Term Disability 201-50-5800-50107 - - - - - SALARIES & BENEFITS -$ -$ -$ -$ -$ Special Department Supplies 201-50-5800-51031 -$ -$ -$ -$ -$ Minor Equipment (under 5k) 201-50-5800-51032 - - - - - Maintenance-Concrete 201-50-5800-51071 - - - - 40,000 Maintenance-Pavement Rehab 201-50-5800-51073 1,487,532 78,313 2,109,265 1,069,669 1,000,000 Professional Services 201-50-5800-51200 - - - - - SUPPLIES & SERVICES 1,487,532$ 78,313$ 2,109,265$ 1,069,669$ 1,040,000$ Machinery & Equipment 201-50-5800-57010 -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 201 1,487,532$ 78,313$ 2,109,265$ 1,069,669$ 1,040,000$ RMRA - 203
Maintenance-Pavement Rehab 203-50-5800-51073 1,026,433$ 281,598$ 1,417,724$ 1,233,603$ 850,000$ SUPPLIES & SERVICES 1,026,433$ 281,598$ 1,417,724$ 1,233,603$ 850,000$ TOTAL EXPENDITURES - 203 1,026,433$ 281,598$ 1,417,724$ 1,233,603$ 850,000$ MEASURE A - 205
Support to Other Agencies - Other 205-50-5800-54013 -$ -$ -$ -$ -$ Maintenance-Streets 205-50-5800-51062 53,762 2,018 - - 75,000 Maintenance-Median Islands 205-50-5800-51066 81,185 74,940 90,568 100,000 100,000 Maintenance-Trees 205-50-5800-51067 429,226 307,066 299,999 119,200 119,000 Maintenance-Concrete 205-50-5800-51071 - 77,288 51,339 91,374 - Maintenance-Pavement Rehab 205-50-5800-51073 433,439 189,994 1,199,869 385,549 300,000 Maintenance-Street Striping 205-50-5800-51074 73,889 - 98,840 50,000 75,000 Maintenance-Traffic Signals 205-50-5800-51076 89,441 - - - - Maintenance-Street Striping - School Area 205-50-5800-51081 24,739 24,999 16,127 25,000 24,500 Contract Services - Para-Transit 205-50-5800-51308 27,083 25,000 27,500 27,500 27,500 SUPPLIES & SERVICES 1,212,765$ 701,304$ 1,784,241$ 798,623$ 721,000$ Computer Hardware & Peripherals 205-50-5800-57020 -$ -$ -$ -$ -$ Construction 205-50-5800-57071 - - - - - CAPITAL OUTLAY -$ -$ -$ -$ -$ -
TOTAL EXPENDITURES - 205 1,212,765$ 701,304$ 1,784,241$ 798,623$ 721,000$ Recycling Grant - 304
Maintenance-Streets 304-50-5800-51062 -$ -$ -$ 250,000$ -$ SUPPLIES & SERVICES -$ -$ -$ 250,000$ -$ TOTAL EXPENDITURES - 304 -$ -$ -$ 250,000$ -$ Attachment 1 - Exhibit A
161
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
Revised
LSTP - STATE GRANT - 306
Maintenance-Streets 306-50-5800-51062 33,207$ 21,029$ 339,209$ 407,659$ -$ SUPPLIES & SERVICES 33,207$ 21,029$ 339,209$ 407,659$ -$ TOTAL EXPENDITURES - 306 33,207$ 21,029$ 339,209$ 407,659$ -$ Community Development Block Grant - 402
Maintenance-Concrete 402-50-5800-51071 -$ 140,516$ -$ -$ -$ SUPPLIES & SERVICES -$ 140,516$ -$ -$ -$ TOTAL EXPENDITURES - 402 -$ 140,516$ -$ -$ -$ GRAND TOTAL EXPENDITURES 7,969,996$ 2,987,920$ 7,904,824$ 15,705,494$ 8,956,000$ Attachment 1 - Exhibit A
162
Public Works - Street Maintenance 5800
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Maintenance-Streets 101-50-5800-51062 100,000$ 100,000$ Construction (5800) 100,000 100,000
Street Maintenance (5800) - -
Maintenance-Concrete 101-50-5800-51071 250,000$ 250,000$ Concrete Repair/Support ADA Transition Plan 250,000 250,000 Professional Services 101-50-5800-51200 50,000$ 50,000$ Special Tree Services 50,000 50,000
Arborist Services (5800) - -
Contract Services 101-50-5800-51300 105,000$ 105,000$ Special district asphalt work 105,000 105,000 Maintenance-Street Striping - School Area 205-50-5800-51081 25,000$ 24,500$ Street Striping - School Area 25,000 24,500 Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Public Works Manager 1.00 1.00 1.00 0.00 0.00
Street Maintenance Manager 0.00 0.00 0.00 1.00 1.00
Public Works Supervisor 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Lead Maintenance Worker 0.00 0.00 1.00 1.00 1.00
Maintenance Worker II 3.00 3.00 3.00 3.00 3.00
Maintenance Worker I 1.00 1.00 1.00 1.00 1.00
Total 7.00 7.00 8.00 8.00 8.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 672,312$ 726,652$ 775,671$ 1,028,400$ 1,084,900$ Supplies & Services 7,284,467 2,261,269 7,129,153 14,545,094 7,871,100 Capital Outlay 13,217 - - 132,000 - Total 7,969,996$ 2,987,920$ 7,904,824$ 15,705,494$ 8,956,000$ Attachment 1 - Exhibit A
163
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
Revised
SOLID WASTE - 211 GL Account
Salaries & Wages - Regular & Part Time 211-50-5900-50001 285,128$ 334,415$ 350,101$ 509,400$ 480,300$ Salaries & Wages - Temporary 211-50-5900-50002 - 7,460 - 20,600 - Overtime 211-50-5900-50003 1,633 6,842 - - - Salaries & Wages - One Time Miscellaneous 211-50-5900-50005 - - - - - Medicare & Social Security 211-50-5900-50100 4,490 5,766 5,214 10,100 8,200 Retirement Contributions 211-50-5900-50101 24,749 25,814 28,510 41,400 52,900 Health Plan Allowance 211-50-5900-50102 40,114 50,893 53,675 69,900 75,900 Auto Allowance 211-50-5900-50103 - - - - - Phone Allowance 211-50-5900-50104 482 481 723 1,000 1,000 Bilingual Allowance 211-50-5900-50105 - 1,693 1,694 1,500 900 Life Insurance 211-50-5900-50106 661 767 845 1,400 1,300 Long Term Disability 211-50-5900-50107 891 1,007 1,051 2,300 1,800 Deferred Compensation 211-50-5900-50108 - - 1,008 1,900 1,000 SALARIES & BENEFITS 358,148$ 435,138$ 442,820$ 659,500$ 623,300$ Local Mileage 211-50-5900-51000 -$ 25$ -$ -$ -$ Conferences, Meetings And Travel 211-50-5900-51001 2,927 5,104 5,178 6,000 6,000 Memberships & Dues 211-50-5900-51003 1,065 910 1,379 1,600 1,600 Training 211-50-5900-51004 225 2,218 991 2,500 2,500 Postage 211-50-5900-51011 4,669 14,212 - 15,000 15,000 Advertising 211-50-5900-51012 5,640 7,074 3,558 9,000 9,000 Special Department Supplies 211-50-5900-51031 6,525 15,394 4,384 16,000 16,000 Uniforms & Safety Equipment 211-50-5900-51033 - - - - - Maintenance-Vehicles 211-50-5900-51060 - - - - - Maintenance-Cleanup 211-50-5900-51063 - 8,440 23,252 40,000 40,000 Maintenance-Software License & Subscriptions 211-50-5900-51068 8,388 5,010 120 7,000 3,000 Maintenance-Street Sweeping 211-50-5900-51075 92,744 97,889 154,143 213,000 362,706 Maintenance-Abandoned/Tipping Fees 211-50-5900-51078 6,098 6,244 2,080 13,400 13,400 Maintenance-Fuel - Vehicles & Other 211-50-5900-51080 62 - - - - Professional Services 211-50-5900-51200 382,549 552,828 576,353 620,703 462,500 Contract Services - Other 211-50-5900-51301 - - - - - Contract Services - Stormwater 211-50-5900-51304 3,232 9,765 14,783 25,000 25,000 Contract Services - Recycling 211-50-5900-51309 622,343 297,309 270,814 297,000 315,000 Permits & Fees 211-50-5900-54003 17,666 35,332 18,196 19,900 19,900 Administrative Charges 211-50-5900-54010 - - - 200 200 Other Charges 211-50-5900-54014 - - - 2,600 2,600 SUPPLIES & SERVICES 1,154,132$ 1,057,753$ 1,075,229$ 1,288,903$ 1,294,406$ Vehicles 211-50-5900-57000 -$ -$ -$ -$ -$ Computer Hardware & Peripherals 211-50-5900-57020 - - - - - CAPITAL OUTLAY -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 211 1,512,280$ 1,492,891$ 1,518,049$ 1,948,403$ 1,917,706$ SOLID WASTE - RECYCLE GRANT - 304
Special Department Supplies 304-50-5900-51031 (223)$ 8,716$ -$ 15,633$ -$ Professional Services 304-50-5900-51200 15,832 21,287 3,413 50,749 - Administrative Charges 304-50-5900-54010 2,680 10,985 6,346 40,000 - SUPPLIES & SERVICES 18,289$ 40,987$ 9,758$ 106,382$ -$ TOTAL EXPENDITURES - 304 18,289$ 40,987$ 9,758 $ 106,382$ -$ MISC GRANT - 311
Professional Services 311-50-5900-51200 8,269$ 9,734$ -$ 21,998$ -$ Administrative Charges 311-50-5900-54010 7,456 7,096 516 4,932 - SUPPLIES & SERVICES 15,725$ 16,830$ 516$ 26,929$ -$ TOTAL EXPENDITURES - 311 15,725$ 16,830$ 516 $ 26,929$ -$ GRAND TOTAL EXPENDITURES 1,546,294$ 1,550,707$ 1,528,324$ 2,081,714$ 1,917,706$ Attachment 1 - Exhibit A
164
Public Works - Solid Waste and Environmental Services 5900 LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Maintenance-Street Sweeping 211-50-5900-51075 213,000$ 362,706$ Street Sweeping 213,000 362,706
Professional Services 211-50-5900-51200 591,000$ 462,500$ General Support 45,000 45,000
MS4 Program Consultant 129,500 157,500
CWMP Consultant-- Project Management 35,000 15,000 Trash Amendment Consultant 35,000 65,000
Watershed Technical Services Consultant 200,500 50,000 GIS Services 10,000 10,000
Creek Sampling 15,000 25,000
K-6 Education 20,000 20,000
Integrated Regional Watershed Management Program 40,000 40,000 Edible food recovery MOU 15,000 15,000
CivicWell Fellow/Intern 1,000 -
Plan review and inspections - -
Public Outreach Support - 20,000
Misc. 45,000 -
Contract Services - Stormwater 211-50-5900-51304 25,000$ 25,000$ Storm Drain Maintenance services 15,000 15,000 Vacuum Truck 10,000 10,000
Contract Services - Recycling 211-50-5900-51309 297,000$ 315,000$ Recycling 297,000 315,000
Permits & Fees 211-50-5900-54003 19,900$ 19,900$ NPDES Permit 14,500 14,500
SWRCB Annual Storm Wtr Permit Fees (CIP Projects) 5,400 5,400 Professional Services 304-50-5900-51200 -$ -$ Grant - -
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Environmental Services Manager 1.00 1.00 1.00 1.00 1.00 Environmental Services Specialist 1.00 1.00 1.00 1.00 1.00 Project Manager 0.00 0.00 1.00 1.00 1.00
Management Analyst 0.00 0.50 0.00 0.00 0.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Total 3.00 3.50 4.00 4.00 4.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 358,148$ 435,138$ 442,820$ 659,500$ 623,300$ Supplies & Services 1,188,146 1,115,570 1,085,503 1,422,214 1,294,406 Capital Outlay - - - - - Total 1,546,294$ 1,550,707$ 1,528,324$ 2,081,714$ 1,917,706$ Attachment 1 - Exhibit A
165
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-60-6100-50001 435,632$ 440,659$ 462,218$ 538,400$ 612,500$ Salaries & Wages - Temporary 101-60-6100-50002 43,157 58,712 5,168 - - Overtime 101-60-6100-50003 156 4 100 - - Salaries & Wages - Cash Out 101-60-6100-50004 2,750 - 21,872 - - Salaries & Wages - One Time Miscellaneous 101-60-6100-50005 - - - - - Medicare & Social Security 101-60-6100-50100 10,070 10,031 7,548 9,100 10,200 Retirement Contributions 101-60-6100-50101 45,709 50,693 58,455 70,700 82,000 Health Plan Allowance 101-60-6100-50102 57,709 49,020 57,195 74,300 78,700 Auto Allowance 101-60-6100-50103 4,364 3,518 4,357 4,400 4,400 Phone Allowance 101-60-6100-50104 434 358 873 1,200 1,200 Bilingual Allowance 101-60-6100-50105 3,440 2,863 127 1,400 1,400 Life Insurance 101-60-6100-50106 1,301 1,079 1,175 1,400 1,600 Long Term Disability 101-60-6100-50107 1,642 1,345 1,442 2,500 2,300 Deferred Compensation 101-60-6100-50108 - - 1,219 2,400 2,400 Relocation 101-60-6100-50109 - - - - - SALARIES & BENEFITS 606,363$ 618,282$ 621,748$ 705,800$ 796,700$ Local Mileage 101-60-6100-51000 96$ -$ -$ 100$ 100$ Conferences, Meetings And Travel 101-60-6100-51001 2,315 1,391 1,944 5,000 6,000 Memberships & Dues 101-60-6100-51003 90 130 200 500 500 Printing & Copying 101-60-6100-51010 - 508 - 1,000 3,500 Postage 101-60-6100-51011 - - - 100 100 Advertising 101-60-6100-51012 108 500 288 500 500 Special Department Supplies 101-60-6100-51031 5,274 4,507 4,753 6,000 11,200 Minor Equipment (under 5k) 101-60-6100-51032 - - - - - Uniforms & Safety Equipment 101-60-6100-51033 200 21 - 500 500 Books & Subscriptions 101-60-6100-51035 275 - 1,108 2,000 2,000 Maintenance-Vehicles 101-60-6100-51060 - - - - - Maintenance-Cleanup 101-60-6100-51063 - - - - - Maintenance-Software License & Subscriptions 101-60-6100-51068 6,000 - - - - Maintenance-Other Equipment 101-60-6100-51070 4,230 - - - - Maintenance-Fuel - Vehicles & Other 101-60-6100-51080 564 - - - - Professional Services 101-60-6100-51200 7,065 2,050 (500) - - Professional Services - Temp Agency 101-60-6100-51202 - - - - - Professional Services - Legal 101-60-6100-51203 - - - - - Professional Services - Litigation 101-60-6100-51204 - - - - - Contract Services - Animal Control 101-60-6100-51310 - - - - - Contract Services 101-60-6100-51300 40,066 - - - 2,000 Emergency Response 101-60-6100-54004 313 - - 1,100 1,100 Special Event Response 101-60-6100-54006 21,322 11,882 23,171 30,000 30,000 Support to Other Agencies - Grants 101-60-6100-54012 338,217 100,000 250,000 250,000 250,000 Support to Other Agencies - Other 101-60-6100-54013 28,272 42,092 67,884 20,000 20,000 Other Charges 101-60-6100-54014 - - - - - SUPPLIES & SERVICES 454,406$ 163,081$ 348,847$ 316,800$ 327,500$ Machinery & Equipment 101-60-6100-57010 -$ -$ -$ -$ -$ Computer Hardware & Peripherals 101-60-6100-57020 - - - - - CAPITAL OUTLAY -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 1,060,768$ 781,363$ 970,596$ 1,022,600$ 1,124,200$ CAL OES STATE - 323
Special Department Supplies 323-60-6100-51031 -$ -$ -$ -$ -$ Maintenance-Other Equipment 323-60-6100-51070 5,861 - - - - Professional Services 323-60-6100-51200 3,165 5,518 - - - Machinery & Equipment 323-60-6100-57010 15,223 - - - - SUPPLIES & SERVICES 24,249$ 5,518$ -$ -$ -$ -
TOTAL EXPENDITURES - 323 24,249$ 5,518$ -$ -$ -$ Attachment 1 - Exhibit A
166
Public Works - Solid Waste and Environmental Services 5900 LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Maintenance-Street Sweeping 211-50-5900-51075 213,000$ 362,706$ Street Sweeping 213,000 362,706
Professional Services 211-50-5900-51200 591,000$ 462,500$ General Support 45,000 45,000
MS4 Program Consultant 129,500 157,500
CWMP Consultant-- Project Management 35,000 15,000 Trash Amendment Consultant 35,000 65,000
Watershed Technical Services Consultant 200,500 50,000 GIS Services 10,000 10,000
Creek Sampling 15,000 25,000
K-6 Education 20,000 20,000
Integrated Regional Watershed Management Program 40,000 40,000 Edible food recovery MOU 15,000 15,000
CivicWell Fellow/Intern 1,000 -
Plan review and inspections - -
Public Outreach Support - 20,000
Misc. 45,000 -
Contract Services - Stormwater 211-50-5900-51304 25,000$ 25,000$ Storm Drain Maintenance services 15,000 15,000 Vacuum Truck 10,000 10,000
Contract Services - Recycling 211-50-5900-51309 297,000$ 315,000$ Recycling 297,000 315,000
Permits & Fees 211-50-5900-54003 19,900$ 19,900$ NPDES Permit 14,500 14,500
SWRCB Annual Storm Wtr Permit Fees (CIP Projects) 5,400 5,400 Professional Services 304-50-5900-51200 -$ -$ Grant - -
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Environmental Services Manager 1.00 1.00 1.00 1.00 1.00 Environmental Services Specialist 1.00 1.00 1.00 1.00 1.00 Project Manager 0.00 0.00 1.00 1.00 1.00
Management Analyst 0.00 0.50 0.00 0.00 0.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Total 3.00 3.50 4.00 4.00 4.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 358,148$ 435,138$ 442,820$ 659,500$ 623,300$ Supplies & Services 1,188,146 1,115,570 1,085,503 1,422,214 1,294,406 Capital Outlay - - - - - Total 1,546,294$ 1,550,707$ 1,528,324$ 2,081,714$ 1,917,706$ Attachment 1 - Exhibit A
167
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
Revised
ARPA - 423
Support to Other Agencies - Grants 423-60-6100-54012 -$ 150,000$ -$ -$ -$ SUPPLIES & SERVICES -$ 150,000$ -$ -$ -$ -
TOTAL EXPENDITURES - 423 -$ 150,000$ -$ -$ -$ GRAND TOTAL EXPENDITURES 1,085,017$ 936,881$ 970,596$ 1,022,600$ 1,124,200$ LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Emergency Response 101-60-6100-54004 1,100$ 1,100$ Emergency Response Trainings 1,100 1,100 Support to Other Agencies - Other 101-60-6100-54013 20,000$ 20,000$ Goleta Union School District 20,000 20,000 Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Neighborhood Services Director 0.90 0.90 0.90 0.90 0.90 Senior Management Analyst 0.00 0.90 0.90 0.90 0.90
Emergency Services Coordinator 1.00 1.00 1.00 1.00 1.00 Management Analyst 0.90 0.00 0.00 0.00 0.00
Management Assistant 0.80 0.80 0.80 0.80 0.80
Program Technician 0.00 0.00 0.50 0.50 0.50
Total 3.60 3.60 4.10 4.10 4.10
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 606,363$ 618,282$ 621,748$ 705,800$ 796,700$ Supplies & Services 478,655 318,599 348,847 316,800 327,500 Capital Outlay - - - - - Total 1,085,017$ 936,881$ 970,596$ 1,022,600$ 1,124,200$ Attachment 1 - Exhibit A
168
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
Revised
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-60-6200-50001 74,590$ 136,755$ 146,298$ 151,300$ 156,900$ Salaries & Wages - Temporary 101-60-6200-50002 - - - - - Overtime 101-60-6200-50003 - - - - - Medicare & Social Security 101-60-6200-50100 1,031 1,863 2,027 2,500 2,600 Retirement Contributions 101-60-6200-50101 10,260 10,503 11,758 12,300 17,300 Health Plan Allowance 101-60-6200-50102 9,606 16,964 18,087 18,200 20,800 Auto Allowance 101-60-6200-50103 - - - - - Phone Allowance 101-60-6200-50104 - - 242 500 500 Bilingual Allowance 101-60-6200-50105 - - - - - Life Insurance 101-60-6200-50106 - 284 336 400 400 Long Term Disability 101-60-6200-50107 - 371 404 700 600 Deferred Compensation 101-60-6200-50108 - - 353 700 700 SALARIES & BENEFITS 95,486$ 166,739$ 179,504$ 186,600$ 199,800$ Local Mileage 101-60-6200-51000 -$ -$ 9$ -$ -$ Conferences, Meetings And Travel 101-60-6200-51001 - 2,185 2,285 2,500 3,000 Memberships & Dues 101-60-6200-51003 500 200 624 400 500 Printing & Copying 101-60-6200-51010 - 458 449 - 2,000 Postage 101-60-6200-51011 - - - - - Advertising 101-60-6200-51012 - 96 180 300 300 Special Department Supplies 101-60-6200-51031 - 270 - 300 300 Minor Equipment (under 5k) 101-60-6200-51032 - - 76 - - Uniforms & Safety Equipment 101-60-6200-51033 - 21 - 100 100 Books & Subscriptions 101-60-6200-51035 - 345 141 200 200 Maintenance-Software License & Subscriptions 101-60-6200-51068 - 313 120 300 300 Maintenance-Other Equipment 101-60-6200-51070 - - - - - Professional Services 101-60-6200-51200 - 81,531 178,907 208,900 273,400 Professional Services - Temp Agency 101-60-6200-51202 - - - - - Contract Services 101-60-6200-51300 - 35,000 63,000 66,200 69,500 Emergency Response 101-60-6200-54004 - - - - - Special Event Response 101-60-6200-54006 - - - - - Support to Other Agencies - Grants 101-60-6200-54012 240,594 9,406 - - - Support to Other Agencies - Other 101-60-6200-54013 21,708 311,127 281,950 445,300 475,100 Other Charges 101-60-6200-54014 - - - - - SUPPLIES & SERVICES 262,802$ 440,952$ 527,740$ 724,500$ 824,700$ Machinery & Equipment 101-60-6200-57010 -$ -$ -$ - - Furniture & Fixtures 101-60-6200-57040 - - - - - CAPITAL OUTLAY -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 358,288$ 607,691$ 707,244$ 911,100$ 1,024,500$ ARPA - 423
Support to Other Agencies - Other 423-60-6200-54013 675,000$ 25,000$ -$ -$ -$ SUPPLIES & SERVICES 675,000$ 25,000$ -$ -$ -$ TOTAL EXPENDITURES - 423 675,000$ 25,000$ -$ -$ -$ GRAND TOTAL EXPENDITURES 1,033,288$ 632,691$ 707,244$ 911,100$ 1,024,500$ Attachment 1 - Exhibit A
169
Neighborhood Services - Homelessness 6200
LINE-ITEM DETAIL GL Account
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Professional Services 101-60-6200-51200 208,900$ 273,400$ Facilitation & Navigation Center 40,000 40,000 Interim Housing 148,900 153,400
Homelessness Strategic Plan 20,000 80,000 Contract Services 101-60-6200-51300 66,200$ 69,500$ Rental Housing Mediation Program 66,200 69,500 Support to Other Agencies - Other 101-60-6200-54013 445,300$ 475,100$ Homeless Outreach & Coordination 312,800 322,200 Landlord Engagement Services 102,500 122,900 Shower Provider - -
Safe Parking Program 30,000 30,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Homelessness Services Coordinator 1.00 1.00 1.00 1.00 1.00 Total 1.00 1.00 1.00 1.00 1.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Adopted
Revised
Salaries & Benefits 95,486$ 166,739$ 179,504$ 186,600$ 199,800$ Supplies & Services 937,802 465,952 527,740 724,500 824,700 Capital Outlay - - - - - Total 1,033,288$ 632,691$ 707,244$ 911,100$ 1,024,500$ Attachment 1 - Exhibit A
170
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
Revised
GL Account
Local Mileage 402-60-6300-51000 -$ -$ -$ -$ -$ Conferences, Meetings And Travel 402-60-6300-51001 1,339 1,100 397 500 4,000 Postage 402-60-6300-51011 - - - - - Advertising 402-60-6300-51012 2,547 3,100 3,546 4,000 4,000 Special Department Supplies 402-60-6300-51031 - - - - - Professional Services 402-60-6300-51200 - - 28,000 25,000 30,000 Contract Services - Other 402-60-6300-51301 - - - - - CDBG - Sub Recipient Allocations 402-60-6300-54011 35,967 41,407 40,276 48,138 - Support to Other Agencies - Grants 402-60-6300-54012 4,312 - - - - Other Charges 402-60-6300-54014 - - - - - SUPPLIES & SERVICES 44,165$ 45,607$ 72,219$ 77,638$ 38,000$ Transfers Out to General Fund 402-60-6300-59000 28,558$ 31,945 $ 9,290$ 34,685$ 22,544$ TRANSFER OUT 28,558$ 31,945$ 9,290$ 34,685$ 22,544$ TOTAL EXPENDITURES - 402 72,724 $ 77,552 $ 81,509 $ 112,323 $ 60,544 $ GRAND TOTAL EXPENDITURES LESS TRANSFERS 44,165 $ 45,607 $ 72,219 $ 77,638 $ 38,000 $ GRAND TOTAL EXPENDITURES 72,724 $ 77,552 $ 81,509 $ 112,323 $ 60,544 $ 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 44,165 45,607 72,219 77,638 38,000 Capital Outlay - - - - - Total 44,165$ 45,607$ 72,219$ 77,638$ 38,000$ Transfer Out 28,558 31,945 9,290 34,685 22,544 Total with Transfers 72,724$ 77,552$ 81,509$ 112,323$ 60,544$ Attachment 1 - Exhibit A
171
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
172
Neighborhood Services - Parks and Recreation 6500
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Goleta City CouncilJune 16, 2026

Goleta City Council
June 16, 2026