COUNCIL BUDGET & FINANCE COMMITTEE MEETING
Meeting Minutes of September 16, 2026
Call to Order: 5:30 p.m.
Members Present: Mayor Mark Salinas, Council Member George Syrop Members Absent: Council Member Ray Bonilla Jr.
Staff: Jennifer Ott, Mary Thomas, DeAnna Hilbrants, Crissy Mello, Franchesca Hatfield Guests: None
Public Comments: None
Approval of August 19, 2026 Meeting Minutes
Action: Minutes were moved by Council Member Syrop, seconded by Mayor Salinas., and approved without objection.
Receive a Presentation about the Monthly Budget to Actuals for the Period Ending June 30, 2026, Based on Transactions Posted Through August 31, 2026 Finance Director DeAnna Hilbrants presented.
Committee Questions:
Which industries contributed to the increase in Utility Users Tax (UUT) over the August projection, and was it related to the start of streaming collections? Response: Staff do not have the detail at hand and will look it up and share it. Larger streaming providers (such as Disney and Apple) begin collecting with the September 1 billing period and will not appear until later reports, though a few smaller providers may have contributed; staff cannot confirm. UUT is based on provider revenue and moves with weather and energy prices. It has generally trended down as fewer customers use landlines and cable.
Did the World Cup produce a meaningful bump in Transient Occupancy Tax (TOT)? Could staff provide a recap of TOT for the World Cup and other major sporting event months, and for the prior five years, to understand the impact on Hayward specifically?? Staff did not see a meaningful bump in any single month. June may include some World Cup impact, and July likely has TOT accruals still to be posted. Staff can review month-by-month and has the data in aggregate. Staff will follow up with the Committee.
Can staff clarify what is being reviewed in the transfers, particularly the Unfunded Accrued Liability (UAL) allocation? Response: UAL applies to Police, Fire, and miscellaneous employees. A small portion of Police is charged to Measure C, Fire is fully General Fund, and miscellaneous is shared across funds. Normally, the budgeted allocation is used for the year, but because the budget was in flux throughout 2025-26, staff will allocate based on actuals, which may reduce the General Fund share. Staff has also changed its process so that in 2026-27 CalPERS UAL, workers' compensation, and OPEB will be monthly fixed transfers.
What is the Measure C outlook?
Response: No significant change. Sales tax payments for July and August have been received.
Regarding Council's action last night on the conference room renovation, where is the funding held and how was it set aside? Is it from the General Fund? Response: The project is part of the Capital Improvement Program, which is held in a separate capital fund. Because it primarily affects utilities and transportation staff, it is funded by the water, sewer, and transportation funds through transfers from the revenues those funds receive from ratepayers or taxes. No General Fund money is used. With meetings now hybrid, scheduling overlap between committee and commission meetings is a problem, and the City has limited rooms of adequate size, so another option is helpful.
Action: The Committee received the presentation and provided feedback.
Receive an Oral Presentation about the Monthly Budget Update for Fiscal Year 2026-27 Period Ending August 31, 2026 Finance Director DeAnna Hilbrants presented.
Is Measure C received monthly or as a lump sum for the prior year? Response: Measure C is received in line with regular sales tax, roughly two months after the activity, so the City receives two payments in September.
Is the projected Measure C balance of about $14.7 million the balance at the end of fiscal year 2026-27? Response: Yes. Staff projects about $14.7 million at the end of 2026-27, which staff noted is not ideal but reflects planned transfers such as the $10 million transfer.
Action: The Committee received the presentation and provided feedback.
Future Agenda Items
Staff previewed the October agenda: the grant policy, long-term liabilities (including the timeline), and the Annual Comprehensive Financial Report (ACFR) timing, with staff currently focused on closing the 2025-26 books.
Action: The Committee received the calendar and provided feedback.
Committee Members/Staff Announcements: None.
Adjournment: The meeting adjourned at 6:06 p.m.
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