Healdsburg City Council
May 11, 2026

CITY OF HEALDSBURG

CITY COUNCIL

SPECIAL MEETING AGENDA
Meeting Date: May 11, 2026
Time: 06:00 PM
City Hall Council Chamber
401 Grove Street
Healdsburg, CA 95448
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healdsburg.gov/zoom (Pre-registration for the meeting is not required.) To view the agenda online, visit healdsburg.gov/agendas. To view the Council Meeting PowerPoint presentations or correspondence received after the agenda packet has been posted, visit healdsburg.gov/agendas. To electronically submit correspondence regarding an item on the agenda, please email [email protected]. Documents and correspondence received 72 hours prior to the meeting will be posted by 10:00 a.m. the following business day.

Interpretation Services
Interpretation services are available on-site during City Council meetings. To utilize this service, please see the interpreter located in the back of the Council Chamber.

CALL TO ORDER/ROLL CALL
Pledge of Allegiance
Approval of May 11, 2026 Special Meeting Agenda

PUBLIC COMMENTS
Members of the public will have an opportunity to address the City Council concerning any items listed on this Special Meeting Agenda at the time that the item is considered. No other items may be discussed at this Special Meeting. (Government Code Section 54954.3). For Closed Session Items, public comments may be made at this time.

BUSINESS ITEMS
Fiscal Year 2026-27 and 2027-28 Budget Workshop

1. 1.a

1.b

2. 3.

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Receive a presentation from City staff on the preliminary Fiscal Year 2026-27 & 2027-28 budget and provide feedback to staff on budget elements.

ADJOURN CITY COUNCIL SPECIAL MEETING
SB 343 - DOCUMENTS RELATED TO OPEN SESSION AGENDAS: Any writings or documents provided to a majority of the City Council/Redevelopment Successor Agency Board regarding any item on this agenda after the posting of this agenda and not otherwise exempt from disclosure, will be made available for public review in the City Clerk's Office located at City Hall, 401 Grove Street, Healdsburg, during normal business hours. If supplemental materials are made available to the members of the City Council/Redevelopment Successor Agency Board at the meeting, a copy will be available for public review at the City Hall Council Chambers, 401 Grove Street, Healdsburg, CA 95448.

These writings will be made available in appropriate alternative formats upon request by a person with a disability, as required by the Americans with Disabilities Act.

DISABLED ACCOMMODATIONS: The City of Healdsburg will make reasonable accommodations for persons having special needs due to disabilities. Please contact Raina Allan, City Clerk, at Healdsburg City Hall, 401 Grove Street, Healdsburg, California, 431-3317, at least 72 hours prior to the meeting, to ensure the necessary accommodations are made.

4. City Council/RSA Special Meeting Agenda May 11, 2026 2 of 156

CITY OF HEALDSBURG

CITY COUNCIL AGENDA STAFF REPORT
MEETING DATE: May 11, 2026
SUBJECT: Fiscal Year 2026-27 and 2027-28 Budget Workshop PREPARED BY: Katie Edgar, Finance Director
STRATEGIC INITIATIVE(S):

Provide Effective Governance
RECOMMENDED ACTION(S):

Receive a presentation from City staff on the preliminary Fiscal Year 2026-27 & 2027-28 budget and provide feedback to staff on budget elements.

COMMUNITY ENGAGEMENT/OUTREACH:

City staff kicked off budget development activities with City Council at the February 2, 2026 City Council meeting. On February 20th City staff launched three online interactive public engagement tools including a budget simulation, prioritization exercise and taxpayer receipt. In addition to the online engagement opportunities a paper version of the survey and prioritization exercise were also made available at all City facilities and distributed by Corazon staff. All online tools and paper surveys were offered in both English and Spanish. On March 3rd the first public budget workshop was held at the Community Center with Spanish translation services. On March 4th a second budget workshop was held at the Senior Center. Staff presented the public feedback and provided an update on the budget development process at the April 20th City Council meeting.

BACKGROUND:

The City operates on a two-year budget cycle. The current two-year budget cycle will end on June 30, 2026. The next two-year budget for the Fiscal Years 2026-27 and 2027-28 is on schedule to be adopted in early June to ensure a smooth transition between fiscal years.

DISCUSSION/ANALYSIS:

Finance staff have collaborated with department heads and incorporated previous City Council direction to prepare a preliminary draft budget for Fiscal Years 2026-27 and 2027-28. Exhibit A, attached to this report reflects the preliminary budgets for all City Funds. The purpose of the Budget Workshop is to present the preliminary budget and provide an opportunity for Council and public feedback. The presentation will focus on the General Fund a selection of Special Revenue Funds, all major Enterprise Funds, Internal Service Funds, and the Capital Improvement Program.

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Overall, the proposed biennial budget for the City reflects a relatively stable general economic outlook. Major revenues reflect modest increases consistent with the economic drivers for the city.

Citywide expenses reflect the increasing upward pressure of salaries and benefits including pension unfunded accrued liability (Pension UAL) annual payments and health insurance premiums, as well as property and liability insurance.

The impact of these cost pressures is strongly reflected in the proposed General Fund budget as the modest increase in revenues is not keeping pace with the increased expenses. Through multiple iterations staff have implemented various mitigation measures to reduce this deficit in the General Fund. Ultimately, staff are proposing a balanced budget that relies heavily on Measure T contributions to the General Fund. Measure T is a general-purpose transaction and use tax, renewed by voters in 2020, that has historically contributed to the General Fund to support public safety staff positions and various special projects. In the absence of substantial increased growth or expansion to the existing General Fund revenue base, the increased General Fund reliance on Measure T is likely to continue. Measure T has also historically been used to support the Streets Operating fund which has limited designated revenues streams, and Streets Capital Projects. The proposed budget presents a balanced Streets Operating fund utilizing Measure T contributions and maintains modest appropriations for both Streets and Drainage Capital Projects.

Increased operating costs are also prevalent in the proposed Community Services Fund budget. At a high level the fund is balanced, with projected Transient Occupancy Tax revenues and program revenues supporting operations in both years. However, there is no capital project funding or parks deferred maintenance funding included. At the May 4th City Council Meeting, Council adopted Goals for Fiscal Year 2026-27, which included the goal to develop a financial strategy for the Community Services Fund including spending priorities. This Budget Workshop continues building upon the framework started at the April 20th Budget Check-In by adding additional context and requested information. Staff have prepared potential policy pathways to continue the conversation and address some of the concerns shared by Council Members. While some of those options may be implemented in the adopted budget scheduled for June 1st based on Council direction, it is not the intention that Council will develop a financial strategy at this meeting. Staff will return to City Council after the adoption of the budget to continue in depth conversations on the Council goal. Those conversations will also include a consideration of options for a possible bond issuance to support capital projects and major maintenance.

The proposed budgets for the Enterprise Funds, including Water, Wastewater, and Electric reflect the importance of the currently adopted rate schedules. Utility rate revenue in all these funds is meeting the operational needs and supporting significant investments in necessary infrastructure that has accumulated over years of deferrals due to funding constraints. The Drainage Fund is the only Enterprise Fund that is proposed to be in a deficit.

In light of the Enterprise Funds solvency and despite the General Fund constraints, the City is continuing to make investments through the Internal Service Funds in City Facilities, Vehicles, and Information Services.

ENVIRONMENTAL STEWARDSHIP:

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To reduce the environmental impact of budget development, staff have encouraged the use of online feedback tools in place of paper surveys.

ALTERNATIVES:

City Council can provide a wide array of direction to City staff on the preliminary budget proposal.

In particular, staff seeks City Council feedback and guidance on the following key issues:
• Alternative approaches to balancing the General Fund budget As noted above, early iterations of the General Fund encountered a structural deficit when accounting for updated revenue projections and constant staffing and service levels. Staff proposes several strategies to close the deficit, most notably the increased use of Measure T funds. There are other options for addressing the deficit and staff requests City Council direction on the preferred approach.
• Alternative priorities for the use of Measure T
While a substantial share of Measure T is proposed to support General Fund operations (most notably, public safety), it is also proposed to support several programs, consistent with past budgets, and multiple drainage improvement projects. Staff seeks City Council concurrence or direction on these proposals.
• Community Services priorities and policy pathways
As described above, the proposed Community Services budget does not include funding for capital projects and has only limited funds for identified deferred maintenance projects.

This is because maintaining current operations and service levels is project to use all available funding. The City Council has identified a goal for the upcoming year to develop a financial strategy for this fund that could provide increased funding for capital investment and maintenance. However, the current budget also provides an opportunity to adjust priorities if the City Council wishes to do so. This could involve adjustment in programming, revenue increases via greater cost recovery, or the implementation of strategies to allocate funds to priority uses if revenues come in higher than expected. • Prioritization of Capital Projects
As always, there is not sufficient funding available to support all identified capital needs in the City. In spite of funding limitations, staff has proposed a robust slate of projects to be funded based on existing priorities and previous capital planning efforts. Staff seeks City Council feedback on the funded projects and proposed timing.

For all of the above issues, staff recommends that the City Council review the attached budget worksheets and the presentation slides for the May 11 meeting for more detail on the current proposals.

FISCAL IMPACT:

There is no fiscal impact associated with providing this staff report and presentation.

ENVIRONMENTAL ANALYSIS:

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Pursuant to Title 14, the California Code of Regulations, Section 15378(b)(4)(5) of the California Environmental Quality Act (“CEQA”) guidelines, approval of this resolution is an administrative activity of the City that will not result in direct or indirect physical changes to the Environment.

ATTACHMENT(S):

Exhibit A
Budget Workshop Presentation
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 257,656 $ 322,251 $ 322,251 $ 354,935 $ 384,935 $

REVENUES
State Grants - $ 560,000 $ 560,000 $ - $ - $
Transfer in - Measure T 1,938,631 - - - -
Transfers in - Media Center Fund 35,000 35,000 32,684 30,000 30,000 Transfers in - General Fund 891,156 242,943 242,943 294,349 284,674 Total Revenues 2,864,788 $ 837,943 $ 835,627 $ 324,349 $ 314,674 $

EXPENSES
Fire Substation - OT001 2,573,566 $ - $ - $ - $ - $
Victory Studios Rehab - OT004 - 560,000 560,000 - -
Operational Expense 226,626 242,943 242,943 294,349 284,674 Total Expenditures 2,800,192 $ 802,943 $ 802,943 $ 294,349 $ 284,674 $ Ending Working Capital 322,251 $ 357,251 $ 354,935 $ 384,935 $ 414,935 $ Change in Working Capital 64,595 $ 35,000 $ 32,684 $ 30,000 $ 30,000 $

GENERAL CAPITAL REPLACEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance - $ 507,446 $ 507,446 $ 1,846,441 $ 2,311,650 $

REVENUES
Sales Tax 757,266 $ 1,506,000 $ 1,585,681 $ 1,613,227 $ 1,637,426 $ Interest Income 10,351.56 - 36,400.00 31,014.00 30,209.00 Total Revenues 767,618 $ 1,506,000 $ 1,622,081 $ 1,644,241 $ 1,667,635 $

EXPENDITURES
Wages 55,757 $ 118,147 $ 71,574 $ 150,015 $ 156,142 $
Overtime 1,072 - 2,000 5,000 5,000
Fringe Benefits 21,425 48,789 38,931 83,359 89,818
Personal Protective Equipment 2,314 - 61 10,000 10,000
Utility Services 2,716 11,645 12,107 13,440 14,920
Operational Expense 30,738 - 5,571 15,000 15,000
Contracted Services 11,157 86,818 86,818 - -
Information Services Service Fee 134,992 12,600 12,600 26,808 28,558 Building Maintenance Service Fee - - - 831,519 22,388
Vehicle Replacement Fee - 53,424 53,424 9,773 9,773
Total Expenditures 260,172 $ 331,423 $ 283,086 $ 1,179,032 $ 386,948 $ Ending Fund Balance 507,446 $ 1,682,023 $ 1,846,441 $ 2,311,650 $ 3,592,337 $ Change in Fund Balance 507,446 $ 1,174,577 $ 1,338,995 $ 465,209 $ 1,280,687 $ Enhanced Fire Protection Fund (Measure H)
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 5,434,565 $ 3,927,535 $ 3,927,535 $ 935,715 $ 1,474,243 $

REVENUES
Sales Tax 2,782,374 $ 2,856,000 $ 2,816,711 $ 2,831,847 $ 2,916,802 $ Interest Income 260,470 40,000 145,176 123,182 120,178
Fees & Charges 864 - 668 - -
Transfers In - - - - -
Total Revenues 3,043,708 $ 2,896,000 $ 2,962,555 $ 2,955,029 $ 3,036,980 $

EXPENDITURES
Translation Services 20,973 $ 35,000 $ 9,176 $ 15,000 $ 15,000 $ Chamber of Commerce Agreement 60,000 60,000 22,000 60,000 60,000 Low Income Utility Discounts 51,277 62,500 68,935 73,760 81,136 Support of Local Organizations 50,000 50,000 50,000 50,000 50,000 General Fund Operating Augmentation 867,589 857,496 857,496 900,000 2,700,000 Road System Maintenance 975,000 985,000 985,000 80,000 640,000 Bad Debt Expense 23,449 - 4,851 - -
Fire Substation - OT001 1,938,631 - - - -
Healdsburg Ave Complete Streets - ST006 - 2,856,901 2,856,901 - - Grove Street Neighborhood Plan Implementation - ST007 242,650 346,896 346,896 837,741 - Ward Street Neighborhood Revitalization - ST009 2,190 252,810 252,810 - 106,001 FY 23-24 Sidewalk Repair - ST012 - 1,271 1,271 - -
March Ave Reconstruction - ST013 - 365,338 365,338 - -
Powell Ave & Johnson - ST014 1,912 133,703 133,703 -
Front Street and First Street Rehabilitation-ST020 - - - - 300,000 Sunset Dr.Stabilization & Pavement Repair-ST018 - - - - 122,500 Cabernet Road Culvert Repair - DR002 317,066 - - - -
Willow Glen Court Storm Drain Repair-DR004 - - - 325,000 - Grant Ave Storm Drain Repair-DR006 - - - 75,000 -
Trash Capture Implementation Phase 1-DR007 - - - - 100,000 Foss Creek Sediment Removal at North St-DR008 - - - - 50,000 Bridal Path Drainage Improvements-DR009 - - - - 50,000
Total Expenditures 4,550,737 $ 6,006,915 $ 5,954,376 $ 2,416,501 $ 4,274,637 $ Ending Fund Balance 3,927,535 $ 816,620 $ 935,715 $ 1,474,243 $ 236,586 $ Change in Fund Balance (1,507,030) $ (3,110,915) $ (2,991,821) $ 538,528 $ (1,237,657) $

TRANSACTION AND USE TAX FUND (MEASURE T)
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 2,027,879 $ 1,574,177 $ 1,574,177 $ 397,509 $ 132,597 $

REVENUES
Transient Occupancy Tax 1,407,464 $ 1,487,359 $ 1,487,359 $ 1,531,980 $ 1,577,939 $ Other Revenues 2,736 - - - -
Interest Income 30 - 15,563 13,383 12,989
Total Revenues 1,410,230 $ 1,487,359 $ 1,502,922 $ 1,545,363 $ 1,590,928 $

EXPENDITURES
Wages 245,756 $ 334,383 $ 240,304 $ 343,578 $ 355,585 $ Fringe Benefits 178,363 115,324 179,144 122,059 132,178 Meeting, Travel, and Training 4,146 3,000 - 4,000 4,000 Utility Services 2,323 2,223 2,311 2,750 3,060
Operational Expense 8,292 5,000 4,456 5,000 5,000
Contracted Services 238,231 246,500 246,000 246,500 246,500 Repairs and Maintenance 2,475 10,000 - 50,000 -
Overhead Allocation 70,552 72,668 72,668 64,687 64,687
Information Services Service Fee 31,978 31,913 31,913 45,104 48,070 Building Maintenance Service Fee 31,810 28,586 28,586 42,085 42,540 Insurance 24,416 28,673 28,673 32,411 35,350
Loan Disbursement 1,000,000 1,000,000 1,000,000 - -
Transfers out - L & M Village Fund 25,590 845,535 845,535 852,101 853,338 Total Expenditures 1,863,932 $ 2,723,805 $ 2,679,590 $ 1,810,275 $ 1,790,308 $ Ending Fund Balance 1,574,177 $ 337,731 $ 397,509 $ 132,597 $ (66,783) $ Change in Fund Balance (453,702) $ (1,236,446) $ (1,176,668) $ (264,912) $ (199,380) $

TRANSIENT OCCUPANCY TAX - AFFORDABLE HOUSING (MEASURE S) FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance (37,949) $ 517 $ 517 $ - $ - $

REVENUES
County Grants 811,030 $ - $ - $ - $ - $
Transfer In - Measure S 25,590 845,535 782,227 852,101 853,338 Total Revenues 836,620 $ 845,535 $ 782,227 $ 852,101 $ 853,338 $

EXPENDITURES
Contracted Services 766,570 $ 811,037 $ 744,856 $ 811,037 $ 811,037 $ Insurance 31,584 37,888 37,888 41,064 42,301
Total Expenditures 798,154 $ 848,925 $ 782,744 $ 852,101 $ 853,338 $ Ending Fund Balance 517 $ (2,873) $ - $ - $ - $
Change in Fund Balance 38,466 $ (3,390) $ (517) $ - $ - $ L & M Village Fund
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Estimated Beginning Fund Balance 369,313 $ 396,007 $ 396,007 $ 670,784 $ 700,784 $

REVENUES
Federal Grants - $ 1,130,000 $ 1,130,000 $ - $ - $
General Plan Update Surcharge 26,693 32,635 24,778 30,000 30,000 Transfers In - General Fund - 250,000 250,000 - -
Total Revenues 26,693 $ 1,412,635 $ 1,404,778 $ 30,000 $ 30,000 $

EXPENDITURES
Contracted Services - $ 1,130,000 $ 1,130,000 $ - $ - $ Total Expenditures - $ 1,130,000 $ 1,130,000 $ - $ - $
Ending Fund Balance 396,007 $ 678,642 $ 670,784 $ 700,784 $ 730,784 $ Change in Fund Balance 26,693 $ 282,635 $ 274,778 $ 30,000 $ 30,000 $

LONG RANGE PLANNING FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Estimated Beginning Fund Balance 51,277 $ 54,306 $ 54,306 $ 56,336 $ 58,059 $

REVENUES
Interest Income 3,029 $ 1,238 $ 2,030 $ 1,723 $ 1,681 $ Other Revenues - - - - -
Total Revenues 3,029 $ 1,238 $ 2,030 $ 1,723 $ 1,681 $

EXPENDITURES
Operational Expense - $ - $ - $ - $ - $
Total Expenditures - $ - $ - $ - $ - $
Ending Fund Balance 54,306 $ 55,544 $ 56,336 $ 58,059 $ 59,740 $ Change in Fund Balance 3,029 $ 1,238 $ 2,030 $ 1,723 $ 1,681 $

ECONOMIC DEVELOPMENT FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 3,821 $ 31,253 $ 31,253 $ 62,491 $ 49,287 $

REVENUES
Gas Tax 324,250 $ 324,385 $ 332,236 $ 338,254 $ 341,637 $ Interest Income 5,882 3,529 1,702 1,442 1,408
Total Revenues 330,132 $ 327,914 $ 333,938 $ 339,696 $ 343,045 $

EXPENDITURES
Contracted Services 2,700 $ 2,900 $ 2,700 $ 2,900 $ 2,900 $ Transfers out - Streets Fund 300,000 300,000 300,000 350,000 375,000 Total Expenditures 302,700 $ 302,900 $ 302,700 $ 352,900 $ 377,900 $ Ending Fund Balance 31,253 $ 56,267 $ 62,491 $ 49,287 $ 14,432 $ Change in Fund Balance 27,432 $ 25,014 $ 31,238 $ (13,204) $ (34,855) $

GAS TAX FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 1,377,783 $ 1,603,241 $ 1,603,241 $ 43,073 $ 166,429 $

REVENUES
State SB1 Road Maintenance and Repairs 308,585 $ 292,240 $ 299,275 $ 317,286 $ 320,459 $ Interest Income 89,260 27,898 61,427 31,071 16,954
Total Revenues 397,845 $ 320,138 $ 360,702 $ 348,357 $ 337,413 $

EXPENDITURES
Transfers out - Pavement Preventative Maint. - ST0017 - $ - $ - $ 225,000 $ 500,000 $ Transfers out - March Avenue Reconstruction - ST013 172,387 1,920,871 1,920,871 - - Total Expenditures 172,387 $ 1,920,871 $ 1,920,871 $ 225,000 $ 500,000 $ Ending Fund Balance 1,603,241 $ 2,509 $ 43,073 $ 166,429 $ 3,842 $ Change in Fund Balance 225,458 $ (1,600,733) $ (1,560,169) $ 123,357 $ (162,587) $

ROAD REPAIR AND ACCOUNTABILITY FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 8,292 $ 8,782 $ 8,782 $ 9,110 $ 9,389 $

REVENUES
Interest Income 490 $ 200 $ 328 $ 279 $ 272 $
Total Revenues 490 $ 200 $ 328 $ 279 $ 272 $

EXPENDITURES
Operational Expense - $ - $ - $ - $ - $
Total Expenditures - $ - $ - $ - $ - $
Ending Fund Balance 8,782 $ 8,982 $ 9,110 $ 9,389 $ 9,661 $ Change in Fund Balance 490 $ 200 $ 328 $ 279 $ 272 $

BENJAMIN MAINTENANCE DISTRICT FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 119,987 $ 79,283 $ 79,283 $ 85,890 $ 79,890 $

REVENUES
Abandoned Vehicle Abatement 23,129 $ - $ 9,157 $ - $ - $ Total Revenues 23,129 $ - $ 9,157 $ - $ - $

EXPENDITURES
Meeting, Travel, and Training 3,229 $ 5,000 $ 2,551 $ 6,000 $ 5,000 $ License, Dues, Certs, Membrshps 125 - - - -
Operational Expense 60,478 2,500 - - -
Total Expenditures 63,833 $ 7,500 $ 2,551 $ 6,000 $ 5,000 $ Ending Fund Balance 79,283 $ 71,783 $ 85,890 $ 79,890 $ 74,890 $ Change in Fund Balance (40,703) $ (7,500) $ 6,606 $ (6,000) $ (5,000) $

PUBLIC SAFETY FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 55,866 $ 164,120 $ 164,120 $ 183,732 $ 188,136 $

REVENUES
Other Revenues - NOATII - $ 2,000 $ - $ - $ - $
Other Revenues - Janssen Settlement 17,469 19,329 19,329 3,529 3,529 Other Revenues - Distributors Settlement 19,986 19,986 19,986 20,168 16,561 Other Revenues - Allergan Settlement 13,121 - 6,450 6,450 6,450 Other Revenues - CVS Settlement 13,601 - 11,944 11,944 11,944 Other Revenues - Teva Settlement 11,933 - 5,874 5,874 5,874 Other Revenues - Walgreens Settlement 20,753 - - 5,904 5,904 Other Revenues - Walmart Settlement 56,147 - 755 755 755 Other Revenues - McKinsey Settlement 4,815 - - - -
Other Revenues - Endo Settlement 6,025 - - - -
Other Revenues - Kroger Settlement - - 4,920 2,398 2,398 Total Revenues 163,851 $ 41,315 $ 69,259 $ 57,023 $ 53,416 $

EXPENDITURES
Contracted Services 14,883 $ 50,000 $ - $ - $ - $
Operational Expense 472 - - - -
Transfers out - General Fund 40,242 49,646 49,646 52,620 55,107 Total Expenditures 55,597 $ 99,646 $ 49,646 $ 52,620 $ 55,107 $ Ending Fund Balance 164,120 $ 105,789 $ 183,732 $ 188,136 $ 186,445 $ Change in Fund Balance 108,253 $ (58,331) $ 19,613 $ 4,403 $ (1,691) $

OPIOID SETTLEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 8,165 $ 9,114 $ 9,114 $ 10,147 $ 11,248 $

REVENUES
Interest Income 495 $ 179 $ 355 $ 301 $ 294 $
Other Revenues 454 200 678 800 800
Total Revenues 949 $ 379 $ 1,033 $ 1,101 $ 1,094 $

EXPENDITURES
Operational Expense - $ - $ - $ - $ - $
Total Expenditures - $ - $ - $ - $ - $
Ending Fund Balance 9,114 $ 9,493 $ 10,147 $ 11,248 $ 12,342 $ Change in Fund Balance 949 $ 379 $ 1,033 $ 1,101 $ 1,094 $

STRONG MOTION EDUCATION AND DATA FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 396,998 $ 620,028 $ 620,028 $ 798,615 $ 971,753 $

REVENUES
Special Assessments 406,022 $ 410,895 $ 432,200 $ 422,092 $ 422,092 $ Interest Income 27,477 7,433 23,074 19,593 19,109
Other Revenues 225 - - - -
Transfer in - Community Services Fund 14,869 19,397 19,397 17,166 17,166 Total Revenues 448,593 $ 437,725 $ 474,671 $ 458,851 $ 458,367 $

EXPENDITURES
Wages 21,318 $ 28,825 $ 23,674 $ 29,073 $ 30,089 $
Overtime (41) 268 133 133 134
Fringe Benefits 27,211 16,672 28,191 23,846 25,925
Rentals and Leases - - - 750 750
Utility Services 54,809 47,537 62,127 72,750 80,770
Government Fees 32 32 32 32 34
Operational Expense - 2,441 1,700 2,399 2,399
Contracted Services 102,273 145,474 133,959 133,077 137,336 Repairs and Maintenance 2,678 51,405 27,500 8,554 8,554 Overhead Allocation 15,628 17,096 17,096 12,861 12,861
Insurance 1,655 1,901 1,672 2,238 2,568
Total Expenditures 225,563 $ 311,651 $ 296,084 $ 285,713 $ 301,420 $ Ending Fund Balance 620,028 $ 746,102 $ 798,615 $ 971,753 $ 1,128,699 $ Change in Fund Balance 223,030 $ 126,074 $ 178,587 $ 173,138 $ 156,947 $

LIGHTING AND LANDSCAPING ASSESSMENT DISTRICTS
FY 25-26
FY 26-27 & FY 27-28 Biennial Budget Item 3.a
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 4,038 $ 2,074 $ 2,074 $ - $ - $

REVENUES
PEG Access Fees 33,036 $ 35,000 $ 30,610 $ 30,000 $ 30,000 $ Total Revenues 33,036 $ 35,000 $ 30,610 $ 30,000 $ 30,000 $

EXPENDITURES
Transfers out - General Capital Replacement Fund 35,000 $ 35,000 $ 32,684 $ 30,000 $ 30,000 $ Total Expenditures 35,000 $ 35,000 $ 32,684 $ 30,000 $ 30,000 $ Ending Fund Balance 2,074 $ 2,074 $ - $ - $ - $
Change in Fund Balance (1,964) $ - $ (2,074) $ - $ - $

MEDIA CENTER FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
21 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 164,943 $ 168,623 $ 168,623 $ 168,623 $ 168,623 $

REVENUES
Other Revenues 356 $ - $ - $ - $ - $
Property Tax 3,324 - - - -
Transfers in - Community Services Fund 107,778 107,778 107,778 107,778 107,778 Total Revenues 111,458 $ 107,778 $ 107,778 $ 107,778 $ 107,778 $

EXPENDITURES
Debt Service 107,778 $ 122,918 $ 107,778 $ 107,778 $ 107,778 $ Total Expenditures 107,778 $ 122,918 $ 107,778 $ 107,778 $ 107,778 $ Ending Fund Balance 168,623 $ 153,483 $ 168,623 $ 168,623 $ 168,623 $ Change in Fund Balance 3,680 $ (15,140) $ - $ - $ - $

GENERAL DEBT SERVICE FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
22 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 2,083,413 $ 2,192,974 $ 2,192,974 $ 2,360,963 $ 2,525,303 $

REVENUES
Interest Income 61,485 $ 45,000 $ 48,649 $ 45,000 $ 45,000 $ Lease Revenue 119,340 119,340 119,340 119,340 119,340
Other Revenues 103 - - - -
Transfers in - Post RDA Successor Agency Fund 3,613,978 3,725,080 3,725,080 3,719,961 $ 3,714,467 $ Total Revenues 3,794,905 $ 3,889,420 $ 3,893,069 $ 3,884,301 $ 3,878,807 $ - - - - -

EXPENSES
Debt Service 3,685,344 $ 3,725,080 $ 3,725,080 $ 3,719,961 $ 3,714,470 $ Total Expenses 3,685,344 $ 3,725,080 $ 3,725,080 $ 3,719,961 $ 3,714,470 $ Ending Working Capital 2,192,974 $ 2,357,314 $ 2,360,963 $ 2,525,303 $ 2,689,640 $ Change in Working Capital 109,562 $ 164,340 $ 167,989 $ 164,340 $ 164,337 $

POST RDA DEBT RETIREMENT FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
23 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance (240,740) $ 137,093 $ 137,093 $ 500,790 $ 1,021 $

REVENUES
Engineering & Inspection Fees 140,474 $ 165,000 $ 138,439 $ - $ - $ Sales Tax-Measure M 218,649 - - - -
Sales Tax-Go Sonoma - 242,841 270,680 238,064 238,064
Other Revenues 92,290 75,000 122,819 59,500 59,500
Development Fees 29,351 21,000 26,259 21,000 21,000
Restricted Interest 16,620 7,306 9,042 4,085 4,085
Unrestricted Interest - - 3,306 2,757 2,708
Fees & Charges 13,155 - 138 - -
Transfers in - Measure T 975,000 985,000 985,000 80,000 640,000 Transfers in - Gas Tax 300,000 300,000 300,000 350,000 375,000 Transfers in - General Fund 186,437 186,437 186,437 189,020 189,020 Total Revenues 1,971,975 $ 1,982,584 $ 2,042,120 $ 944,426 $ 1,529,377 $

EXPENDITURES
Wages 331,410 $ 463,580 $ 343,545 $ 328,652 $ 342,834 $ Overtime 14,453 16,700 16,200 14,200 14,200
Fringe Benefits 292,351 235,148 302,070 195,763 211,071 Personal Protective Equipment 3,675 2,500 3,600 3,600 3,600 Rentals and Leases 7 - - - -
Meeting, Travel, and Training 2,056 4,200 3,603 2,500 2,500 License, Dues, Certs, Membrshps 172 700 60 400 400
Telecommunication & Data Services 6,521 5,500 6,475 6,900 6,900 Software Subscriptions & Licenses - - - 1,750 1,850
Utility Services 215,925 213,093 230,989 254,040 281,990 Office Supplies 2,060 1,000 2,000 2,000 2,000
Noticing 500 649 300 500 500
Government Fees 13,220 12,000 12,000 12,000 12,000
Operational Expense (2,823) 10,200 4,000 10,000 10,000
Contracted Services 104,662 150,000 100,000 120,000 120,000 Repairs and Maintenance 227,392 137,000 187,000 200,000 200,000 Overhead Allocation 139,945 144,143 144,143 117,914 117,914 Information Services Service Fee 73,094 73,453 73,453 65,052 65,745 Building Maintenance Service Fee 38,677 46,459 46,459 52,947 70,974 Vehicle Service Fee 63,193 82,804 82,804 55,258 57,487
Vehicle Replacement Fee 50,000 50,000 50,000 41,608 41,608 Insurance 65,702 57,686 57,686 53,046 56,951
Over/Short 42 - - - -
Staff Time Reimbursement (48,241) (78,592) (45,000) (93,935) (98,119) Transfers out - Streets Capital Projects Fund - 57,037 57,037 $ - $ - Total Expenses 1,594,142 $ 1,685,111 $ 1,678,423 $ 1,444,195 $ 1,522,405 $ Ending Fund Balance 137,093 $ 434,566 $ 500,790 $ 1,021 $ 7,993 $ Change in Fund Balance 377,833 $ 297,473 $ 363,697 $ (499,769) $ 6,972 $

STREETS FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
24 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 24,033 $ 8,832 $ 8,832 $ - $ - $

REVENUES
Federal Grants 353,109 $ 14,477,318 $ 14,477,318 $ - $ - $ State Grants - 79,680 79,680 - 75,000
County Grants - 2,677,000 2,677,000 - -
Other Revenues 4,130 1,255,650 1,255,650 629,396 642,000 Transfers in - General Fund (ARPA) 30,791 - - - -
Transfers in - Measure T 246,752 3,956,919 3,956,919 837,741 528,501 Transfers in - RMRA 172,387 1,920,871 1,920,871 225,000 500,000 Transfers in - Streets Fund - 57,037 57,037 - -
Transfers in - Water Fund - - - - 52,500
Transfers in - Electric Fund - - - 400,000 -
Transfers in - Traffic Impact Fund - - - 150,000 120,000 Transfer in - Street Impact Fund - 200,000 200,000 125,000 1,661,000 Transfers in - Drainage Development - - - 464,061 -
Transfers in - Building Maintenance Fund - - - - 730,000 Total Revenues 807,169 $ 24,624,475 $ 24,624,476 $ 2,831,198 $ 4,309,001 $

EXPENDITURES
Healdsburg Ave Complete Streets - ST006 284,236 14,908,096 14,908,096 - - Grove Street Neighborhood - ST007 242,650 2,846,896 2,846,896 1,701,802 - E-Bike Share Pilot Program - ST008 62,680 - - - -
Ward Street Revitalization - ST009 2,190 1,503,847 1,503,847 - 106,001 Hbg Ave/Mill District Connect - ST011 4,130 1,255,650 1,255,650 - - FY 23/24 Sidewalk Repair - ST012 45,320 80,951 80,951 - - March Avenue Reconstruction - ST013 172,387 2,986,209 2,986,209 - - Powell/Johnson Pedestrian Enhance - ST014 8,777 241,023 351,658 - - US 101/Dry Creek Improvements - ST015 - 700,000 700,000 125,000 1,661,000 University Ave Ped Improvements-ST016 - - - 629,396 -
Pavement Preventative Maintenance-ST017 - - - 225,000 1,142,000 Sunset Dr.Stabilization & Pavement Repair-ST018 - - - - 175,000 West Plaza Parking Lot Rehab-ST019 - - - 150,000 850,000 Front Street and First Street Rehabilitation-ST020 - - - - 300,000 Sidewalk Repair and Gap Closure-ST021 - - - - 75,000
Total Expenditures 822,370 $ 24,522,672 $ 24,633,307 $ 2,831,198 $ 4,309,001 $ Ending Fund Balance 8,832 $ 110,635 $ - $ - $ - $
Change in Fund Balance (15,201) $ 101,803 $ (8,831) $ - $ - $

STREETS CAPITAL PROJECTS FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
25 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 3,679,299 $ 5,287,918 $ 5,287,918 $ 4,979,194 $ 3,598,141 $

REVENUES
Utility Usage 8,108,747 $ 8,400,071 $ 8,719,392 $ 9,492,080 $ 9,966,684 $ Utility Usage - Recycled Water - 112,581 49,495 50,980 50,980 Development Fees 43,066 20,000 39,387 30,000 30,000
Fees & Charges 23,881 - 984 - -
Federal Grants 71,282 30,000 2,623 - -
Unrestricted Interest 104,028 66,845 156,155 132,844 129,473 Restricted Interest 49,859 21,919 24,112 12,256 12,256
Other Revenues 51,652 10,000 50,579 35,000 35,000
Total Revenues 8,452,516 $ 8,661,416 $ 9,042,727 $ 9,753,160 $ 10,224,393 $

EXPENSES
Wages 1,378,935 $ 1,881,514 $ 1,390,194 $ 1,930,005 $ 1,984,829 $ Overtime 114,709 110,400 117,400 120,400 120,400
Fringe Benefits 1,372,820 1,162,570 1,420,455 1,253,277 1,344,932 Personal Protective Equipment 13,197 8,500 14,000 14,000 14,000 Rentals and Leases 28 1,500 - - -
Meeting, Travel, and Training 13,488 12,500 15,000 15,000 15,000 License, Dues, Certs, Membrshps 8,742 6,600 10,316 10,000 10,000 Telecommunication & Data Services 31,853 29,000 32,895 34,000 34,000 Software Subscriptions & Licenses - - - 68,308 71,316
Utility Services 327,739 386,731 332,060 400,000 444,000 Office Supplies 7,790 6,090 8,000 7,700 7,700
Printing 1,147 10,000 3,475 5,000 5,000
Noticing 2,500 266 - 2,300 2,300
Government Fees 46,652 44,500 44,939 44,900 44,900
Operational Expense 218,826 315,000 275,632 280,100 280,000 Contracted Services 192,573 80,000 106,100 349,363 116,400 Repairs and Maintenance 372,035 280,000 415,000 370,000 300,000 Bank Fees 79,875 68,451 95,128 104,641 115,105
Over/Short 174 - - - -
Debt Service 775,251 784,515 784,515 632,022 517,391
Conservation & Energy Rebates 18,797 38,000 12,000 50,000 50,000 Legal - 5,384 6,000 6,000 6,000
Land, Bldg, Vehicles and Equipment 63,736 34,240 - 46,000 - Overhead Allocation 499,730 514,722 514,722 611,020 611,020 Information Services Service Fee 327,687 308,491 308,491 303,632 318,279 Building Maintenance Service Fee 128,695 144,800 144,800 176,576 256,145 Vehicle Service Fee 131,751 148,234 148,234 157,108 163,721 Vehicle Replacement Fee 182,871 182,871 182,871 228,468 228,468 Insurance 167,141 195,610 195,610 224,351 245,343
Staff Time Reimbursement (84,045) (126,198) (55,000) (123,310) (128,562) Transfers-Dry Creek WTP Upgrades-WA001 430,400 466,337 466,337 - - Transfers-UV treatment of Cryptosporidium at Fitch-WA002 - - - - 1,250,000 Transfers-Brown Street Water Replacement-WA003 - 1,330,576 1,330,576 606,866 - Transfers-University Street Water Replacement-WA005 - 128,258 128,258 - - Transfers-Grant St Water Improvement Project WA007 - 312,616 312,616 - - Transfers-Dry Creek Water Treatment Plant Upgrades-WA008 - - - 1,477,457 - Transfers-Dry Creek Wells Capacity Improvements-WA009 - - - 1,456,416 - Transfers-Front Street Water Main Casing-WA010 - - - 150,000 - Transfers-Gauntlett Reservoir Liner Replacement-WA011 - - - - 658,625 Transfers-Gauntlett Water Treatment Plant Membrane-WA012 - - - - 301,662 Transfers-Gauntlett Well Field Pipeline Rehab-WA0XX - - - - 273,895 Transfers-McDonough Water Transmission Main -WA014 - - - - 182,054 Transfers-Fitch Well Field Pipeline Rehab-WA015 - - - - 125,000 Transfers-Healdsburg Ave Utility Replacement-SE004 - 397,727 397,727 122,613 - Transfers- March Ave Reconstruction-ST013 - 193,100 193,100 - - Transfers- Sunset Dr. Stabilization & Pavement Repair-ST018 - - - 52,500 Total Expense 6,843,896 $ 9,459,755 $ 9,351,451 $ 11,134,213 $ 10,021,423 $ Ending Working Capital 5,287,918 $ 4,489,579 $ 4,979,194 $ 3,598,141 $ 3,801,111 $ Change in Working Capital 1,608,619 $ (798,339) $ (308,724) $ (1,381,053) $ 202,970 $ Components of Ending Working Capital
Operating Reserve 1,603,374 1,697,500 1,678,984 1,830,215 1,807,547 Rate Stabilization Reserve - - - 1,000,000 1,000,000
Pension Stabilization 608,917 630,836 633,029 645,285 657,541 Unrestricted, Unreserved 3,075,627 2,161,243 2,667,181 122,641 336,024 Total 5,287,918 $ 4,489,579 $ 4,979,194 $ 3,598,141 $ 3,801,111 $ Reserve Policy:

Ordinance 1240
Operating Reserve - 25% of Operating Expenses
Rate Stabilization Reserve - $1,000,000

WATER FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
26 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 742,397 $ 24,102 $ 24,102 $ - $ - $

REVENUES
State Grants 4,634,191 $ 735,701 $ 735,701 $ - $ - $
Federal Grants 61,690 1,453,150 1,453,150 - -
Transfers in - Water Impact Fees Fund 38,490 1,222,339 1,222,339 166,403 - Transfers in - Water Fund 430,400 2,828,614 2,828,614 3,813,352 2,791,236 Total Revenues 5,164,771 $ 6,239,805 $ 6,239,805 $ 3,979,755 $ 2,791,236 $

EXPENSES
Transfers Out - Water Impact Fees Fund 1,000,000 $ - $ - $ - $ - $ Dry Creek WTP Upgrades - WA001 513,291 466,337 466,337 - - Brown Street Water Replacement - WA003 6,851 1,334,997 1,334,997 606,866 - Municipal Recycled Water Pipeline - WA004 4,252,031 735,701 735,701 - - University Street Water Replacement - WA005 - 128,258 128,258 - - Groundwater Supply Wells/ ASR - WA006 87,495 2,076,564 2,076,564 - - Grant Street Water Improv - WA007 - 312,616 312,616 - - Healdsburg AveUtility Replacement - SE004 23,398 1,016,334 1,016,334 289,016 - March Avenue Reconstruction - ST013 - 193,100 193,100 - - UV Treatment at Fitch - WA002 - - - - 1,250,000
Dry Creek Water Treatment Plant Upgrades-WA008 - - - 1,477,457 - Dry Creek Wells Capacity Improvements-WA009 - - - 1,456,416 - Front Street Water Main Casing-WA010 - - - 150,000 -
Gauntlett Reservoir Liner Replacement-WA011 - - - - 658,625 Gauntlett Water Treatment Plant Membrane-WA012 - - - - 301,662 Gauntlett Well Field Pipeline Rehab-WA013 - - - - 273,895 McDonough Water Main Replace-WA014 - - - - 182,054
Fitch Well Field Pipeline Rehab-WA015 - - - - 125,000
Total Expenses 5,883,066 $ 6,263,907 $ 6,263,907 $ 3,979,755 $ 2,791,236 $ Ending Working Capital 24,102 $ - $ - $ - $ - $
Change in Working Capital (718,294) $ (24,102) $ (24,102) $ - $ - $

WATER CAPITAL REPLACEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
27 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 3,872,730 $ 5,335,507 $ 5,335,507 $ 5,701,938 $ 4,938,774 $

REVENUES
Utility Usage 9,379,050 $ 10,633,477 $ 10,633,477 $ 12,228,499 $ 12,839,923 $ Development Fees 43,195 35,000 39,387 35,000 35,000
Unrestricted Interest 223,481 53,765 173,081 146,948 143,330 Restricted Interest 60,045 26,396 29,038 14,759 14,759
Other Revenues 17,710 10,000 18,010 10,500 10,500
Total Revenues 9,723,480 $ 10,758,638 $ 10,892,993 $ 12,435,706 $ 13,043,512 $

EXPENSES
Wages 1,448,044 $ 1,961,801 $ 1,446,180 $ 2,050,236 $ 2,109,288 $ Overtime 101,010 110,500 108,600 109,600 109,600
Fringe Benefits 1,524,205 1,292,130 1,583,785 1,408,693 1,511,891 Personal Protective Equipment 12,880 10,200 12,500 12,500 12,500 Rentals and Leases 3,827 1,500 500 - -
Meeting, Travel, and Training 12,006 11,500 9,554 11,500 11,500 License, Dues, Certs, Membrshps 6,786 8,900 7,500 7,500 7,500 Telecommunication & Data Services 27,956 34,300 30,535 32,300 32,300 Software Subscriptions & Licenses - - - 53,761 56,280
Utility Services 756,296 892,429 822,786 950,000 1,054,500 Office Supplies 5,508 5,600 5,100 5,100 5,100
Noticing 266 2,300 - 2,100 2,100
Government Fees 26,230 30,800 33,945 34,000 34,000
Operational Expense 350,064 575,000 575,016 630,000 630,000 Contracted Services 85,845 136,000 120,500 272,856 145,800 Repairs and Maintenance 247,488 184,000 322,000 300,000 300,000 Bank Fees 82,065 70,571 95,128 104,641 115,105
Bad Debt Expense 15,457 - - - -
Debt Service 1,782,850 1,791,250 1,791,250 1,906,611 1,903,481 Legal - - - 10,000 -
Land, Bldg, Vehicles and Equipment 235,216 310,000 331,699 279,140 94,000 Overhead Allocation 668,898 688,965 688,965 688,980 688,980 Information Services Service Fee 264,867 254,868 254,868 320,235 336,073 Building Maintenance Service Fee 84,408 84,642 84,642 127,865 211,506 Vehicle Service Fee 148,769 160,890 160,890 184,454 192,177 Vehicle Replacement Fee 182,871 182,871 182,871 279,218 269,218 Insurance 273,575 322,736 322,736 354,636 380,290
Staff Time Reimbursement (86,683) (130,338) (55,000) (127,372) (132,803) Transfers-Healdsburg Ave Utility Replacement-SE004 - - - 114,397 - Transfers-Orchard Lift Station Reconstruction-SE005 - 164,668 164,668 - - Transfers-Magnolia LS Rehabilitation-SE006 - 216,332 216,332 - - Transfers-Healdsburg Ave Sewer Replacement-SE007 - - - 2,007,053 - Transfers-Hudson to Ward Sewer Improvements-SE008 - - - 462,000 - Transfers-Heron Lift Station-SE010 - - - - 1,592,805
Transfers-I&I Investigation and Repairs-SE011 - - - - 1,579,343 Transfers-WRF Filtrate Gallery Valves-SE012 - - - - 70,000 Transfers-Brown Street Sewer Replacement-WA003 - 1,080,754 1,080,754 606,866 - Transfers-University Street Sewer Replacement-WA005 - 128,258 128,258 - - Transfers-University Street Sewer Replacement-WA005 - - - - 45,513 Total Expense 8,260,703 $ 10,583,427 $ 10,526,562 $ 13,198,870 $ 13,368,047 $ Ending Working Capital 5,335,507 $ 5,510,718 $ 5,701,938 $ 4,938,774 $ 4,614,239 $ Change in Working Capital 1,462,778 $ 175,211 $ 366,431 $ (763,164) $ (324,535) $ Components of Ending Working Capital
Operating Reserve 2,006,372 2,170,854 2,151,213 2,432,354 2,496,597 Rate Stabilization Reserve - - - 1,000,000 1,000,000
Pension Stabilization 733,308 759,704 762,346 777,105 791,864 Unrestricted, Unreserved 2,595,827 2,580,160 2,788,379 729,315 325,778 Total 5,335,507 $ 5,510,718 $ 5,701,938 $ 4,938,774 $ 4,614,239 $ Reserve Policy:

Ordinance 1240
Operating Reserve - 25% of Operating Expenses

WASTEWATER FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
28 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital (89,559) $ (42,318) $ (42,318) $ (69,367) $ (220,312) $

REVENUES
Utility Usage 812,344 $ 760,000 $ 735,260 $ 760,000 $ 760,000 $ Development Fees 21,861 - 19,691 15,000 15,000
Restricted Interest 13,052 5,737 7,100 3,208 3,208
Other Revenues 3,170 - 1,125 1,000 1,000
Total Revenues 850,426 $ 765,737 $ 763,176 $ 779,208 $ 779,208 $

EXPENSES
Wages 225,974 $ 324,194 $ 229,526 $ 350,394 $ 366,796 $ Overtime 11,245 12,700 13,600 12,700 12,700
Fringe Benefits 203,410 170,529 218,913 187,432 202,788 Personal Protective Equipment 2,884 2,500 3,000 3,000 3,000 Rentals and Leases 895 - - - -
Meeting, Travel, and Training 1,263 4,700 1,300 2,000 2,000 License, Dues, Certs, Membrshps 711 700 700 700 700
Telecommunication & Data Services 1,854 800 1,616 2,000 2,000 Software Subscriptions & Licenses - - - 18,750 19,850
Utility Services 1,382 1,280 1,474 1,640 1,830
Office Supplies 230 200 200 200 200
Government Fees 16,748 20,000 16,700 17,000 17,000
Operational Expense 12,073 17,000 6,150 17,000 17,000
Contracted Services 32,590 66,000 47,000 50,000 100,000 Repairs and Maintenance 89,329 63,000 60,000 67,000 67,000 Overhead Allocation 101,109 104,142 104,142 127,949 127,949 Information Services Service Fee 62,530 61,753 61,753 56,601 59,854 Vehicle Service Fee 32,395 15,879 15,879 16,786 16,102
Insurance 16,011 18,272 18,272 22,782 26,167
Staff Time Reimbursement (11,714) (17,929) (10,000) (23,781) (24,834) Transfers-Cabernet Road Culvert Replacement-DR00 - 741 - - Total Expenses 803,186 $ 865,720 $ 790,225 $ 930,153 $ 1,018,102 $ Ending Working Capital (42,318) $ (142,301) $ (69,367) $ (220,312) $ (459,206) $ Change in Working Capital 47,241 $ (99,983) $ (27,049) $ (150,945) $ (238,894) $

DRAINAGE FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
29 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 1,491,662 $ 1,078,532 $ 1,078,532 $ - $ - $

REVENUES
Other Revenues 113,313 $ 113,313 $ 113,313 $ 113,313 $ 113,313 $ Transfers in - Measure T 317,066 - - 400,000 200,000
Transfers in - Wastewater Impact Fee Fund 8,457 403,518 403,518 1,026,855 - Transfers in - Wastewater Fund - 1,590,012 1,590,012 3,190,316 3,287,661 Transfers in - Drainage Fund 741 - - - -
Transfers in - Drainage Impact Fee Fund 19,029 954,340 954,340 345,226 - Total Revenues 458,605 $ 3,061,183 $ 3,061,183 $ 5,075,710 $ 3,600,974 $

EXPENSES
Transfers Out - Wastewater Impact Fees Fund 500,000 $ - $ - $ - $ - $ Brown Street Sewer Replacement - WA003 6,851 1,334,997 1,334,997 606,866 - University St Sewer & Water Replt - WA005 - 128,258 128,258 - - McDonough Water Transmission Main Replacement-WA0XX - - - - - Healdsburg AveUtility Replacement - SE004 47,078 2,107,146 2,107,146 586,791 - Orchard Lift Station Reconstruction - SE005 - 277,981 277,981 - - Magnolia LS Structure Rehab - SE006 - 216,332 216,332 - - Healdsburg Ave Sewer Replacement-SE007 - - - 2,007,053 - Hudson St to Ward St Sewer Replace-SE008 - - - 1,050,000 - Grove St & Vine St Trunk Main Replacement -SE009 - - - 325,000 - Heron Lift Station Relocation-SE010 - - - 1,706,118
Inflow and Infiltration Investigation & Repairs -SE011 - - - 1,579,343 WRF Filtrate Gallery Valves-SE012 - - - 70,000
McDonough Water Main Replace-WA014 - - - 45,513
Cabernet Road Culvert Replacement - DR002 317,806 - - - - Powell Avenue Catch Basin Rep. - DR003 - 75,000 75,000 - - Willow Glen Court Storm Drain Repair-DR004 - - - 325,000 - Foss Creek Storm Drain Improvements-DR005 - - - 100,000 - Grant Ave Storm Drain Repair-DR006 - - - 75,000 -
Trash Capture Implementation Phase 1-DR007 - - - - 100,000 Foss Creek Sediment Removal at North St-DR008 - - - - 50,000 Bridal Path Drainage Improvements-DR009 - - - - 50,000
Total Expenses 871,736 $ 4,139,715 $ 4,139,715 $ 5,075,710 $ 3,600,974 $ Ending Working Capital 1,078,532 $ - $ - $ - $ - $
Change in Working Capital (413,131) $ (1,078,532) $ (1,078,532) $ - $ - $

WASTEWATER AND DRAINAGE CAPITAL REPLACEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
30 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 15,616,275 $ 20,268,827 $ 20,268,827 $ 22,485,737 $ 24,641,215 $

REVENUES
Utility Usage 17,380,951 $ 17,352,755 $ 18,576,150 $ 19,876,481 $ 19,876,481 $ Pole Contacts 11,194 90,000 - - -
Development Fees 7,540 - 17,322 7,875 7,875
Fees & Charges 80,528 - 12,272 5,000 5,000
Unrestricted Interest 772,140 176,718 506,243 429,859 419,258 Restricted Interest 85,754 37,698 46,655 21,079 21,079
Utility Service Discounts 107,717 108,900 117,273 125,500 138,050 Other Utility Customer Fees 14,261 - 12,534 5,000 5,000 Other Revenues 1,740,032 - 1,943,905 40,000 40,000
Total Revenues 20,200,118 $ 17,766,071 $ 21,232,354 $ 20,510,794 $ 20,512,743 $

EXPENSES
Wages 1,508,203 $ 2,168,092 $ 1,730,519 $ 2,354,941 $ 2,514,960 $ Overtime 113,032 114,100 174,794 143,900 148,900
Fringe Benefits 1,561,265 1,326,805 1,616,918 1,394,259 1,511,768 Personal Protective Equipment 17,038 23,100 17,005 23,100 23,100 Part Time Wages 13,104 - - - -
Rentals and Leases - 10,000 - 10,000 10,000
Meeting, Travel, and Training 23,487 28,160 1,890 28,160 28,160 License, Dues, Certs, Membrshps 5,576 25,600 20,086 25,600 25,600 Telecommunication & Data Services 15,546 19,530 14,238 15,700 15,700 Software Subscriptions & Licenses - - - 67,750 71,000
Utility Services 29,125 31,729 28,111 33,700 37,410
Office Supplies 3,245 2,000 1,884 2,000 2,000
Printing 3,937 6,800 2,339 6,800 6,800
Government Fees 1,744 2,200 1,766 2,200 2,400
Operational Expense 63,099 73,500 8,203,346 9,306,961 9,489,257 Contracted Services 302,973 544,540 366,466 487,000 537,000 Repairs and Maintenance 58,823 27,500 11,491 27,500 27,500 Meters 124,611 144,060 149,388 433,360 433,360
Electric Power Purchase 9,133,910 9,482,252 - - -
Electric Overhead General Capital 89,438 149,500 37,895 149,500 149,500 Electric Underground General Capital 16,355 182,000 100,754 182,000 182,000 Bank Fees 79,875 68,451 95,128 99,884 104,879
Over/Short 1,234 - (3,077) - -
Debt Service 122,619 107,778 107,778 122,918 122,918
Solar Rebates 52,471 60,000 - - -
Overhead Allocation 1,066,831 1,098,836 1,098,836 1,004,080 1,004,080 Information Services Service Fee 273,978 308,075 308,075 282,199 297,067 Building Maintenance Service Fee 94,826 115,610 115,610 157,299 150,857 Vehicle Service Fee 157,054 144,840 144,840 181,032 188,763 Vehicle Replacement Fee 343,483 343,483 343,483 371,297 371,297 Insurance 178,196 209,572 209,572 236,216 256,682
Staff Time Reimbursement (137,332) (489,748) (139,786) - - Transfers-General Capital Funding 186,437 186,437 186,437 189,020 189,020 Transfers-Underground Grove Street-EL005 1,587 1,871,787 - - - Transfers-Underground Healdsburg Ave-EL008 20,061 4,069,655 4,069,655 - - Transfers-Install Backtie South Healdsburg-EL010 - - - 459,091 - Transfers-Reconductor Grove St/North Dry Ck-EL011 - - - 157,850 - Transfers-Badger Substation Bank Replace-EL012 - - - - 1,405,512 Transfers-Grove Street Neighborhood - ST007 - - - 400,000 - Total Expense 15,547,566 $ 22,456,244 $ 19,015,443 $ 18,355,317 $ 19,307,490 $ Ending Working Capital 20,268,827 $ 15,578,654 $ 22,485,737 $ 24,641,215 $ 25,846,468 $ Change in Working Capital 4,652,552 $ (4,690,173) $ 2,216,910 $ 2,155,477 $ 1,205,253 $ Components of Ending Working Capital
Operating Reserve Policy 7,669,741 8,164,183 7,379,676 8,574,678 8,856,479 Capital Reserve Policy 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Pension Stabilization 1,047,292 1,084,990 1,131,644 1,152,723 1,173,802 Remaining Working Capital 7,551,794 2,329,481 9,974,418 10,913,814 11,816,186 Total 20,268,827 $ 15,578,654 $ 22,485,737 $ 24,641,215 $ 25,846,468 $ Reserve Policy:

Resolution 2019-112
Operating Reserve - 50% Operating Expenses
Capital Reserve - $4,000,000

ELECTRIC FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
31 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 198,291 $ 194,271 $ 194,271 $ 263,596 $ - $

REVENUES
Federal Grants - $ 1,087,500 $ - $ - $ - $
Other Revenues 334,096 1,031,389 1,031,389 113,313 113,313 Transfers in - Electric Fund 21,647 5,941,442 4,069,655 616,941 1,405,512 Transfers in - Electric Public Benefit Fund 298,147 90,265 90,265 - - Transfers in - Electric Cap and Trade Fund - - - 883,333 - Total Revenues 653,890 $ 8,150,596 $ 5,191,309 $ 1,613,587 $ 1,518,825 $

EXPENSES
Public EV Charging Stations - EL002 298,147 $ 90,265 $ 90,265 $ - $ - $ Underground Grove Street - EL005 114,900 1,985,100 48,008 - - Badger Seismic Retrofit - EL006 - 1,087,500 - - -
Underground Healdsburg Ave - EL008 20,061 4,066,413 4,066,413 - - Public Electric Vehicle Charging Stations-EL009 - - - 883,333 - Install Backtie for South Healdsburg-EL010 - - - 836,000 - Reconductor Grove Street North of Dry Creek-EL011 - - - 157,850 - Badger Substation Bank Replacement-EL012 - - - - 1,518,825 Mill District Development - ER001 89,280 75,000 75,000 - - 155 Dry Creek Affordable Housing - ER003 1,535 232,941 232,941 - - Freebird Affordable Housing - ER004 10,902 269,365 269,365 - - ENSO/North Village Development - ER005 81,903 - - - -
3 Healdsburg Avenue Apartments - ER007 8,859 164,093 164,093 - - Williams Selyem Winery - ER008 12,787 - - - -
Montage Resorts Events Building - ER009 447 - - - -
North Village, Parcel 4 - ER010 4,073 40,290 40,290 - - Wayfarer Vineyards Upgrades - ER011 6,996 - - - -
Foss Ck Prop. Mill Svcs Changes - ER012 2,318 8,912 8,912 - - Ward St Commons - ER014 2,972 36,367 36,367 - -
Splash Car Wash - ER015 2,729 39,277 39,277 - -
Boys & Girls Club - ER016 - 51,053 51,053 - -
Total Expenses 657,909 $ 8,146,577 $ 5,121,985 $ 1,877,183 $ 1,518,825 $ Ending Working Capital 194,271 $ 198,290 $ 263,596 $ - $ - $ Change in Working Capital (4,019) $ 4,019 $ 69,324 $ (263,596) $ - $

ELECTRIC CAPITAL REPLACEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
32 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 1,623,041 $ 1,661,785 $ 1,661,785 $ 1,901,393 $ 1,886,530 $

REVENUES
Utility Usage 493,579 $ 441,764 $ 519,728 $ 556,109 $ 556,109 $ Interest Income 112,928 98,959 64,843 55,035 53,687
Total Revenues 606,507 $ 540,723 $ 584,571 $ 611,144 $ 609,796 $

EXPENSE
Wages 48,825 $ 60,344 $ 50,045 $ 62,381 $ 64,523 $
Overtime 374 1,800 1,000 1,000 1,000
Fringe Benefits 50,067 43,564 55,092 49,068 53,031
Meeting, Travel, and Training 142 2,000 1,745 2,000 2,000 Software Subscriptions & Licenses - - - 105,315 107,479 Printing 400 8,000 6,000 8,600 8,600
Operational Expense - 4,000 - 2,000 2,000
Contracted Services 14,296 34,600 20,030 163,801 28,400 Low Income Assistance 107,717 120,000 117,273 125,500 138,050 Conservation & Energy Rebates - 150,000 - 100,000 100,000 Green House Gas Reduction Measures 44,800 - - 2,200 -
Insurance 3,058 3,514 3,514 4,142 4,758
Transfers out - Electric Vehicle Charging Stations - EL002 298,147 90,265 90,265 - - Total Expense 567,762 $ 518,087 $ 344,964 $ 626,007 $ 509,841 $ Ending Working Capital 1,661,785 $ 1,684,421 $ 1,901,393 $ 1,886,530 $ 1,986,485 $ Change in Working Capital 38,745 $ 22,636 $ 239,607 $ (14,863) $ 99,955 $

ELECTRIC PUBLIC BENEFIT FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
33 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 2,830,448 $ 3,276,316 $ 3,276,316 $ 4,280,562 $ 3,261,956 $

REVENUES
Interest Income 170,677 $ - $ 128,136 $ 108,615 $ 106,007 $ Federal Grants 68 - - 500 -
Other Revenues 114,685 100,000 992,808 300,813 312,813
Cap & Trade Proceeds 616,086 500,000 533,662 500,000 500,000 Total Revenues 901,516 $ 600,000 $ 1,654,606 $ 909,928 $ 918,820 $

EXPENSE
Wages 34,147 $ 38,248 $ 34,572 $ 39,955 $ 41,328 $
Fringe Benefits 19,016 14,043 19,696 14,929 16,186
Meeting, Travel, and Training 682 1,000 1,824 1,000 1,000 Printing 4,361 8,000 3,849 8,000 8,000
Operational Expense 4,723 1,000 46,980 27,262 27,262
Contracted Services 44,850 57,500 55,979 133,400 110,400 Conservation & Energy Rebates 185,027 250,000 234,350 300,000 295,000 Green House Gas Reduction Measures 160,661 357,385 250,000 517,170 559,913 Insurance 1,835 2,109 2,109 2,485 2,855
Staff Time Reimbursement (72) - - - -
Transfers out - Electric Capital Replacement Fund - - - 883,333 - Total Expense 455,649 $ 729,285 $ 650,360 $ 1,928,534 $ 1,062,944 $ Ending Working Capital 3,276,316 3,147,031 4,280,562 3,261,956 3,117,832 Change in Working Capital 445,867.40 (129,285) $ 1,004,246 $ (1,018,606) $ (144,124) $

ELECTRIC CAP AND TRADE FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
34 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 342,306 $ 405,913 $ 405,913 $ 228,728 $ 66,062 $

REVENUES
Fuel Sales 124,972 $ 154,500 $ 112,413 $ 125,000 $ 125,000 $ Airport Hanger Leases 149,441 154,566 146,178 152,490 155,540 Aircraft Tiedowns 1,563 1,519 2,270 3,473 3,542
Airport Building Concessions 44,041 45,203 44,449 43,507 44,377 Airport Ground Leases 65,649 66,728 66,483 67,812 69,168 Charges for Services 779 570 1,135 1,158 1,181
Interest Income 24,240 4,087 18,588 15,797 15,402
Development Fees 6,973 - 6,548 - -
Other Revenues 160 100 260 100 100
Total Revenues 417,913 $ 427,273 $ 398,373 $ 409,337 $ 414,310 $

EXPENSES
Wages 11,877 $ 14,871 $ 12,635 $ 17,249 $ 17,853 $
Overtime 924 200 1,481 200 204
Fringe Benefits 9,720 6,315 8,768 6,696 7,226
Rentals and Leases - 1,000 - - -
Telecommunication & Data Services 2,427 2,500 2,307 2,500 2,500 Utility Services 13,401 13,250 10,484 13,250 14,710
Office Supplies - 250 50 50 50
Government Fees 5,878 3,000 5,600 5,900 6,000
Operational Expense 84,450 165,900 110,000 120,000 135,000 Contracted Services 129,772 125,000 132,000 130,000 135,000 Repairs and Maintenance 46,008 75,000 60,000 75,000 50,000 Overhead Allocation 23,070 23,762 23,762 20,407 20,407
Insurance 31,032 27,019 27,019 29,113 30,087
Staff Time Reimbursement (5,469) (9,649) (4,856) (15,656) (16,353) Transfers out - Airport Taxiways A2, A3 &A5 - AP002 1,215 - - - - Transfers out - Airport Runway Pavement Rehab - AP004 - 11,220 11,220 167,294 - Transfers out - Airport Taxiways A (East) and A1 - AP005 - 80,088 80,088 - - Transfers out - Airport Roof Replacement - AP007 - 95,000 95,000 - - Transfers out- Airport Taxiways Reconfiguration Phase 2-AP008 - - - - 42,212 Total Expenses 354,305 $ 634,726 $ 575,559 $ 572,003 $ 444,896 $ Ending Working Capital 405,913 $ 198,460 $ 228,728 $ 66,062 $ 35,476 $ Change in Working Capital 63,607 $ (207,453) $ (177,186) $ (162,666) $ (30,586) $

AIRPORT FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
35 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 103,673 $ 40,695 $ 40,695 $ - $ - $

REVENUES
Federal Grant - FAA - $ 756,467 $ 756,467 $ 2,615,400 $ 690,750 $ State Grants (1,215) 9,887 9,887 123,306 34,538
Transfers in - Airport Fund 1,215 145,613 145,613 167,294 42,212 Total Revenues - $ 911,967 $ 911,967 $ 2,906,000 $ 767,500 $

EXPENSES
Airport Runway Pavement Rehab - AP004 - 204,000 204,000 2,906,000 - Airport Taxiways A (East) and A1 - AP005 62,979 653,662 653,662 - - Airport Roof Replacement Project - AP007 - 95,000 95,000 - - Airport Taxiways Reconfigure Phase 2-AP008 - - - - 767,500 Total Expenses 62,979 $ 952,662 $ 952,662 $ 2,906,000 $ 767,500 $ Ending Working Capital 40,695 $ - $ - $ - $ - $
Change in Working Capital (62,979) $ (40,695) $ (40,695) $ - $ - $

AIRPORT CAPITAL REPLACEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
36 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 156,793 $ 335,540 $ 335,540 $ 43,270 $ 214,140 $

REVENUES
Sales Tax - Measure M 164,420 $ 160,000 $ 164,862 $ 160,000 $ 160,000 $ Interest Income 14,327 6,547 12,824 10,870 10,609
Total Revenues 178,747 $ 166,547 $ 177,686 $ 170,870 $ 170,609 $

EXPENDITURES
Transfers out - Badger Park Redevelopment - CS002 - $ 469,956 $ 469,956 $ - $ - $ Total Expenditures - $ 469,956 $ 469,956 $ - $ - $
Ending Fund Balance 335,540 $ 32,131 $ 43,270 $ 214,140 $ 384,749 $ Change in Fund Balance 178,747 $ (303,409) $ (292,270) $ 170,870 $ 170,609 $

SONOMA COUNTY PARKS IMPROVEMENT FUND (COUNTY MEASURE M) FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
37 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 1,050,880 $ 1,027,366 $ 1,027,366 $ 94,746 $ 118,593 $

REVENUES
Interest Income 61,815 $ 26,862 $ 28,043 $ 23,847 $ 23,245 $ Total Revenues 61,815 $ 26,862 $ 28,043 $ 23,847 $ 23,245 $

EXPENDITURES
Transfers out - Badger Park Redevelopment - CS002 10,114 $ 435,886 $ 435,886 $ - $ - $ Transfers out - Pavilion at 3 North Street - CS004 75,215 524,777 524,777 - - Total Expenditures 85,329 $ 960,663 $ 960,663 $ - $ - $ Ending Fund Balance 1,027,366 $ 93,565 $ 94,746 $ 118,593 $ 141,838 $ Change in Fund Balance (23,514) $ (933,801) $ (932,620) $ 23,847 $ 23,245 $

PARK DEDICATION FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
38 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 569,049 $ 569,050 $ 569,050 $ - $ - $

REVENUES
State Grants - $ 3,500,000 $ 3,500,000 $ 409,894 $ - $
Developer Funding 6,001,989 6,143,763 6,143,763 - -
Intergovernmental Revenue - 500,000 500,000 - -
Transfers in - Measure M Parks Fund - 469,956 469,956 - - Transfers in - Park Dedication Fund 85,329 960,663 960,663 - - Transfers in - Community Service Fund 44,177 1,160,265 1,160,265 - - Transfers in - Parking Development Impact Fees F 410,000 - 410,000 - - Transfers in - Park Development Fees - 442,663 442,663 - - Total Revenues 6,131,496 $ 13,587,310 $ 13,587,310 $ 409,894 $ - $

EXPENDITURES
Fitch Mountain Park - CS001 44,177 $ - $ - $ - $ - $
Badger Park Redevelopment - CS002 10,114 2,205,842 2,205,842 - - Saggio Hills Healdsburg Park - CS003 263,515 7,367,960 7,367,960 409,894 - Pavilion at 3 North Street - CS004 5,813,689 2,582,558 2,582,558 - - CC Resilience Hub Improvements - CS006 - 500,000 500,000 - - Villa Chanticleer Modernization - CS007 - 1,500,000 1,500,000 - - Total Expenditures 6,131,495 $ 14,156,360 $ 14,156,360 $ 409,894 $ - $ Ending Fund Balance 569,050 $ - $ - $ - $ - $
Change in Fund Balance 1 $ (569,050) $ (569,050) $ - $ - $

COMMUNITY SERVICES CAPITAL PROJECTS FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
39 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 4,104,198 $ 4,568,208 $ 4,568,208 $ 3,577,554 $ 3,743,765 $

REVENUES
Transient Occupancy Tax 7,037,320 $ 7,436,796 $ 7,436,796 $ 7,659,900 $ 7,889,697 $ Program Revenue 396,500 355,280 347,524 345,000 302,000 Intergovernmental Revenue 220,000 308,917 433,900 350,000 350,000 Facility and Field Rents 71,850 58,990 78,541 69,839 59,220 School District Field Maintenance 49,500 42,911 39,824 42,000 44,100 Special Events 75,000 54,710 60,000 60,000 63,000
Event Permits 20,000 43,612 35,000 30,000 30,000
Program Sponsorships 50,500 54,632 41,000 50,000 50,000 Admission and Passes 28,000 28,769 27,000 28,000 15,000 Advertising - 465 640 - -
Unrestricted Interest 208,817 533,440 237,076 304,310 296,902 Restricted Interest 18,768 42,691 27,032 10,494 10,494
Contributions & Donations 5,500 41,420 9,475 1,000 1,000 Fees & Charges 2,500 17,455 13,411 - -
Other Revenues 36,170 26,982 57,636 96,989 48,519
Total Revenues 8,647,594 $ 8,619,901 $ 8,844,855 $ 9,047,532 $ 9,159,932 $

EXPENDITURES
Wages 1,421,930 $ 1,794,774 $ 1,522,682 $ 1,845,188 $ 1,918,410 $ Overtime 20,286 25,050 32,764 23,700 23,700
Fringe Benefits 1,384,248 1,004,686 1,419,293 1,146,592 1,239,160 Personal Protective Equipment 8,368 7,750 7,490 8,000 8,200 Part Time Wages 940,989 882,000 1,017,595 1,058,000 995,250 Meeting, Travel, and Training 26,067 34,200 19,257 36,500 39,000 License, Dues, Certs, Membrshps 3,743 3,250 3,565 3,750 3,750 Telecommunication & Data Services 17,141 15,500 17,307 57,250 57,250 Software Subscriptions & Licenses - - - 16,500 16,500
Utility Services 357,433 421,666 409,241 468,500 520,040 Office Supplies 17,664 17,000 17,200 18,350 17,850
Printing 4,114 25,500 5,917 13,050 11,550
Government Fees 1,224 323 688 694 694
Operational Expense 303,999 482,000 571,022 441,056 441,106 Contracted Services 780,703 824,500 747,914 707,016 714,407 Repairs and Maintenance 132,799 98,000 84,882 55,500 55,500 Support of Local Organizations 20,000 20,000 20,000 122,500 155,000 Overhead Allocation 897,095 977,008 977,008 928,683 928,683 Information Services Service Fee 627,894 562,305 470,620 654,759 695,008 Building Maintenance Service Fee 529,606 593,052 601,461 376,661 317,366 Vehicle Service Fee 102,395 109,898 114,822 110,111 114,775 Vehicle Replacement Fee 50,000 50,000 50,000 112,343 112,343 Insurance 369,063 431,672 431,672 522,874 576,630
Transfers out - Debt Fund - RDA Loan 107,778 107,778 107,778 107,778 107,778 Transfers out - LLAD Community Benefit Contributions 14,869 19,397 19,397 17,166 17,166 Transfers out - Fitch Mountain Park - CS001 44,177 - - - - Transfers out - Pavilion at 3 North Street - CS004 - 1,160,265 1,160,265 - - Total Expenditures 8,183,584 $ 9,667,574 $ 9,835,508 $ 8,881,321 $ 9,115,916 $ Ending Fund Balance 4,568,208 $ 3,520,535 $ 3,577,554 $ 3,743,765 $ 3,787,781 $ Change in Fund Balance 464,010 $ (1,047,673) $ (990,654) $ 166,211 $ 44,016 $ Components of Ending Fund Balance
Operating Reserve 2,441,822 2,552,193 2,602,573 2,664,396 2,734,775 Pension Stabilization 527,987 546,755 555,019 565,512 576,006 Unrestricted, Unreserved 1,598,398 421,587 419,962 513,857 477,001 Total 4,568,208 $ 3,520,535 $ 3,577,554 $ 3,743,765 $ 3,787,781 $ Reserve Policy:

Resolution No. 55-2016
30% Annual Operating Expenditures

COMMUNITY SERVICES FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
40 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 980,513 $ 866,850 $ 866,850 $ 770,696 $ 770,696 $

REVENUES
Charges for Services 1,733,766 $ 2,027,093 $ 2,027,093 $ 2,322,216 $ 2,559,563 $ Total Revenues 1,733,766 $ 2,027,093 $ 2,027,093 $ 2,322,216 $ 2,559,563 $

EXPENSES
Insurance 1,847,430 $ 2,027,093 $ 2,123,246 $ 2,322,216 $ 2,559,563 $ Total Expense 1,847,430 $ 2,027,093 $ 2,123,246 $ 2,322,216 $ 2,559,563 $ Ending Working Capital 866,850 $ 866,850 $ 770,696 $ 770,696 $ 770,696 $ Change in Working Capital (113,664) $ - $ (96,153) $ - $ - $

INSURANCE AND BENEFITS FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
41 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 58,847 $ 88,209 $ 88,209 $ 242,285 $ 246,731 $

REVENUES
Service, Maintenance & Replacement Fees 1,089,292 $ 1,105,033 $ 1,105,033 $ 1,175,940 $ 1,223,464 $ Interest income 7,205 - 5,235 4,446 4,336
Other Revenues 7,542 - - - -
Total Revenues 1,104,038 $ 1,105,033 $ 1,110,268 $ 1,180,386 $ 1,227,800 $

EXPENSES
Wages 249,977 $ 321,472 $ 227,982 $ 329,819 $ 346,302 $ Overtime (950) - - - -
Fringe Benefits 226,886 170,779 225,384 187,221 200,381 Personal Protective Equipment 4,449 3,186 2,297 4,250 4,377 Meeting, Travel, and Training 193 5,150 - 5,000 5,150
License, Dues, Certs, Membrshps - 275 - 275 275
Telecommunication & Data Services 1,356 1,437 928 1,458 1,502 Software Subscriptions & Licenses - - - 9,250 9,750
Utility Services 12,777 11,474 9,865 15,750 18,000
Office Supplies - 52 - 50 52
Government Fees 3,246 2,575 2,345 2,500 2,575
Operational Expense 292,113 337,098 211,027 316,241 324,399 Contracted Services 57,259 87,552 60,533 71,893 74,048
Repairs and Maintenance 13 1,030 - 1,004 1,035
Overhead Allocation 153,670 158,280 153,670 118,523 118,523 Information Services Service Fee 57,788 46,261 46,261 61,267 63,383 Insurance 15,900 18,272 15,900 21,539 24,739
Total Expense 1,074,677 $ 1,164,893 $ 956,192 $ 1,175,940 $ 1,223,464 $ Ending Working Capital 88,209 $ 28,349 $ 242,285 $ 246,731 $ 251,067 $ Change in Working Capital 29,361 $ (59,860) $ 154,076 $ 4,446 $ 4,336 $

VEHICLE SERVICES FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
42 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 1,617,325 $ 1,473,413 $ 1,473,413 $ 483,278 $ 515,617 $

REVENUES
Service, Maintenance & Replacement Fees 3,402,160 $ 3,127,397 $ 3,127,397 $ 3,566,231 $ 3,721,650 $ Interest Income 95,926 - 38,108 32,394 31,582
Other Revenues 450 - - - -
Total Revenues 3,498,536 $ 3,127,397 $ 3,165,505 $ 3,598,625 $ 3,753,232 $

EXPENSES
Wages 430,953 $ 544,570 $ 434,827 $ 568,225 $ 589,926 $ Overtime 77,710 77,750 98,136 86,272 86,217
Fringe Benefits 371,314 269,324 389,267 300,932 323,994 Personal Protective Equipment - 300 - 300 300
Part Time Wages 41,773 50,000 50,128 82,992 82,992
Rentals and Leases 42,368 835,755 778,445 815,862 786,023 Meeting, Travel, and Training 1,191 20,000 7,061 19,960 15,000 License, Dues, Certs, Membrshps - 1,500 2,995 1,200 1,200 Telecommunication & Data Services 153,532 186,227 170,227 73,614 74,406 Software Subscriptions & Licenses - - - 668,578 882,622 Operational Expense 104,480 181,194 191,945 127,903 97,071 Contracted Services 1,962,460 1,606,370 1,658,101 528,687 444,787 Debt Service 7,021 - - - -
Land, Bldg, Vehicles and Equipment 189,257 166,964 170,643 - 40,000 Overhead Allocation 230,241 237,148 177,861 214,522 214,522 Insurance 30,149 34,647 25,985 40,261 46,244
Total Expense 3,642,448 $ 4,211,749 $ 4,155,639 $ 3,566,286 $ 3,721,650 $ Ending Working Capital 1,473,413 $ 389,061 $ 483,278 $ 515,617 $ 547,199 $ Change in Working Capital (143,912) $ (1,084,352) $ (990,134) $ 32,339 $ 31,582 $

INFORMATION SERVICES FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
43 of 156
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 536,822 $ 927,781 $ 927,781 $ 1,470,332 $ 1,705,308 $

REVENUES
Service, Maintenance & Replacement Fees 1,595,956 $ 1,374,714 $ 1,374,714 $ 2,291,798 $ 1,590,316 $ Interest Income 46,768 - 35,298 29,976 29,235
Rent Received 244,544 245,000 245,000 245,000 245,000
Other Revenues 40,000 45,000 45,000 - -
Intergovernmental Revenue 2,043 - - - -
Transfers in - General Fund - 250,000 250,000 - -
Total Revenues 1,929,310 $ 1,914,714 $ 1,950,012 $ 2,566,774 $ 1,864,551 $

EXPENSES
Wages 143,796 $ 176,020 $ 133,766 $ 178,720 $ 184,892 $ Overtime 135 - - 500 500
Fringe Benefits 253,456 226,063 273,185 258,700 278,313 Personal Protective Equipment 991 - 105 - -
Rentals and Leases - 515 - 500 515
Meeting, Travel, and Training 97 515 - 500 515
Telecommunication & Data Services 8,095 6,836 3,021 4,187 4,187 Utility Services 15,036 14,463 7,579 12,750 14,000
Office Supplies - 207 - 200 206
Government Fees 10,894 9,420 11,485 10,642 10,964
Operational Expense 52,752 37,440 43,023 40,100 41,302
Contracted Services 406,538 505,007 411,306 612,294 630,662 Repairs and Maintenance 4,088 24 144 1,029 1,061
Land, Bldg, Vehicles and Equipment 507,472 409,103 402,575 1,025,500 440,000 Overhead Allocation 90,747 93,470 90,747 79,215 79,215
Information Services Service Fee 34,475 20,740 20,740 79,880 84,662 Vehicle Service Fee - - - 6,239 6,511
Vehicle Replacement Fee - - - 7,587 7,587
Insurance 9,785 11,245 9,785 13,255 15,224
Transfers out - West Plaza Parking Lot Rehab ST019 - - - - 730,000 Total Expense 1,538,351 $ 1,511,068 $ 1,407,461 $ 2,331,798 $ 2,530,316 $ Ending Working Capital 927,781 $ 1,331,427 $ 1,470,332 $ 1,705,308 $ 1,039,543 $ Change in Working Capital 390,959 $ 403,646 $ 542,551 $ 234,976 $ (665,765) $

BUILDING MAINTENANCE FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital 2,228,408 $ 2,524,800 $ 2,524,800 $ 2,033,216 $ 2,169,805 $

REVENUES
Service, Maintenance & Replacement Fees 1,635,952 $ 1,384,376 $ 1,384,376 $ 1,264,317 $ 1,254,317 $ Interest income 122,664 59,412 115,191 97,849 95,421
Sale of Property & Vehicles 41,921 - 10,917 - -
Total Revenues 1,800,537 $ 1,443,788 $ 1,510,484 $ 1,362,166 $ 1,349,738 $

EXPENSES
Vehicles and Equipment - Community Services 161,053 $ 97,431 $ 97,426 $ 80,000 $ - $ Vehicles and Equipment - Police 23,949 199,578 157,103 303,385 - Vehicles and Equipment - Fire 1,319,143 - - - 100,000
Vehicles and Equipment - Measure H - 53,424 53,424 - -
Vehicles and Equipment - Street Ops. - 122,719 126,034 92,313 - Vehicles and Equipment - Water Dist. - 122,719 126,034 315,403 - Vehicles and Equipment - Sewer Mains - 122,720 126,034 361,560 - Vehicles and Equipment - Water Ops. - 61,108 - - -
Vehicles and Equipment - Wastewater Ops. - 61,108 - - - Vehicles and Equipment - Electric Dist. - 1,338,235 1,316,013 72,916 356,632 Total Expense 1,504,145 $ 2,179,042 $ 2,002,068 $ 1,225,577 $ 456,632 $ Ending Working Capital 2,524,800 $ 1,789,546 $ 2,033,216 $ 2,169,805 $ 3,062,911 $ Change in Working Capital 296,392 $ (735,254) $ (491,584) $ 136,589 $ 893,106 $

VEHICLE REPLACEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 39,389 $ 41,716 $ 41,716 $ 43,275 $ 44,598 $

REVENUES
Interest Income 2,327 $ 951 $ 1,559 $ 1,323 $ 1,291 $
Total Revenues 2,327 $ 951 $ 1,559 $ 1,323 $ 1,291 $

EXPENDITURES
Support of Local Organizations - $ - $ - $ - $ - $
Total Expenditures - $ - $ - $ - $ - $
Ending Fund Balance 41,716 $ 42,667 $ 43,275 $ 44,598 $ 45,889 $ Change in Fund Balance 2,327 $ 951 $ 1,559 $ 1,323 $ 1,291 $

COMMUNITY BENEFIT GRANT TRUST FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 4,472 $ 3,035 $ 3,035 $ 1,433 $ - $

REVENUES
Interest Income - $ - $ - $ - $ - $
Total Revenues - $ - $ - $ - $ - $

EXPENDITURES
Operational Expense 1,437 $ 900 $ 1,602 $ 1,433 $ - $
Total Expenditures 1,437 $ 900 $ 1,602 $ 1,433 $ - $
Ending Fund Balance 3,035 $ 2,135 $ 1,433 $ - $ - $
Change in Fund Balance (1,437) (900) (1,602) (1,433) -

PLAZA FLOWERS VETERANS TRUST FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance (102,531) $ (99,946) $ (99,946) $ (83,598) $ (86,122) $

REVENUES
Development Impact Fees 8,299 $ - $ 19,300 - - $
Interest Income (5,714) - (2,952) (2,524) (2,455)
Total Revenues 2,585 $ - $ 16,348 $ (2,524) $ (2,455) $

EXPENDITURES
Transfers out - Vehicle Replacement Fund - $ - $ - $ - $ - $ Total Expenditures - $ - $ - $ - $ - $
Ending Fund Balance (99,946) $ (99,946) $ (83,598) $ (86,122) $ (88,577) $ Change in Fund Balance 2,585 $ - $ 16,348 $ (2,524) $ (2,455) $

FIRE FACILITIES DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 430,537 $ 455,969 $ 455,969 $ 245,391 $ 109,856 $

REVENUES
Interest Income 25,432 $ 10,396 $ 17,042 $ 14,465 $ 14,110 $ Total Revenues 25,432 $ 10,396 $ 17,042 $ 14,465 $ 14,110 $

EXPENDITURES
Transfers - Pavilion at 3 North Street - CS004 - $ 410,000 $ 227,620 $ - $ - $ Transfers - West Plaza Parking Lot Rehab - ST019 - - - 150,000 120,000 Total Expenditures - $ 410,000 $ 227,620 $ 150,000 $ 120,000 $ Ending Fund Balance 455,969 $ 56,365 $ 245,391 $ 109,856 $ 3,966 $ Change in Fund Balance 25,432 $ (399,604) $ (210,578) $ (135,535) $ (105,890) $

PARKING DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 1,623,185 $ 1,892,098 $ 1,892,098 $ 1,844,732 $ 1,781,004 $

REVENUES
Development Impact Fees 166,498 $ - $ 80,459 $ - $ - $
Interest Income 102,414 37,175 72,175 61,272 59,766
Total Revenues 268,913 $ 37,175 $ 152,634 $ 61,272 $ 59,766 $

EXPENDITURES
Transfers out - US 101/Dry Creek Improvements - ST015 - $ 200,000 $ 200,000 $ 125,000 $ 1,661,000 $ Total Expenditures - $ 200,000 $ 200,000 $ 125,000 $ 1,661,000 $ Ending Fund Balance 1,892,098 $ 1,729,273 $ 1,844,732 $ 1,781,004 $ 179,770 $ Change in Fund Balance 268,913 $ (162,825) $ (47,366) $ (63,728) $ (1,601,234) $

STREETS DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 1,449,184 $ 2,672,556 $ 2,672,556 $ 1,631,172 $ 1,549,764 $

REVENUES
Development Impact Fees 133,895 $ - $ 80,816 $ - $ - $
Interest Income 127,966 34,558 100,139 84,995 82,912
Transfer In - Water Capital Fund 1,000,000 - - - -
Total Revenues 1,261,862 $ 34,558 $ 180,955 $ 84,995 $ 82,912 $

EXPENDITURES
Transfers - Hbg Ave Utility Replacement - SE004 12,686 $ 598,925 $ 598,925 $ 166,403 $ - $ Transfers - Groundwater Supply Wells/ ASR - WA006 25,804 623,414 623,414 - - Total Expenditures 38,490 $ 1,222,339 $ 1,222,339 $ 166,403 $ - $ Ending Fund Balance 2,672,556 $ 1,484,775 $ 1,631,172 $ 1,549,764 $ 1,632,676 $ Change in Fund Balance 1,223,372 $ (1,187,781) $ (1,041,384) $ (81,408) $ 82,912 $

WATER DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 3,656,007 $ 4,499,629 $ 4,499,629 $ 4,458,385 $ 3,576,179 $

REVENUES
Development Impact Fees 114,081 $ - $ 191,881 $ - $ - $ Interest Income 237,998 87,261 170,393 144,649 141,095
Transfer In - Wastewater Capital Fund 500,000 - - - -
Total Revenues 852,080 $ 87,261 $ 362,274 $ 144,649 $ 141,095 $

EXPENDITURES
Transfers - Hbg Ave Utility Replacement - SE004 8,457 $ 403,518 $ 403,518 $ 113,855 $ - $ Transfers- Grove St & Vine St Trunk Main -SE009 - - - 325,000 - Transfer - Hudson St to Ward St Sewer-SE008 - - - 588,000 - Total Expenditures 8,457 $ 403,518 $ 403,518 $ 1,026,855 $ - $ Ending Fund Balance 4,499,629 $ 4,183,373 $ 4,458,385 $ 3,576,179 $ 3,717,274 $ Change in Fund Balance 843,622 $ (316,257) $ (41,244) $ (882,206) $ 141,095 $

WASTEWATER DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 1,513,859 $ 1,699,786 $ 1,699,786 $ 875,239 $ 120,144 $

REVENUES
Development Impact Fees 111,146 $ - $ 65,944 $ - $ - $
Interest Income 93,809 36,043 63,849 54,192 52,864
Total Revenues 204,955 $ 36,043 $ 129,793 $ 54,192 $ 52,864 $

EXPENDITURES
Transfers - Powell Ave Catch Basin-DR003 - $ 75,000 $ 75,000 $ - $ Transfers - Hbg Ave Utility Replacement - SE004 19,029 879,340 879,340 245,226 - Transfers - Foss Creek Storm Drain- DR005 - - - 100,000 - Transfers - Grove Street Neighborhood- ST007 - - - 464,061 - Total Expenditures 19,029 $ 954,340 $ 954,340 $ 809,287 $ - $ Ending Fund Balance 1,699,786 $ 781,489 $ 875,239 $ 120,144 $ 173,008 $ Change in Fund Balance 185,926 $ (918,297) $ (824,546) $ (755,095) $ 52,864 $

DRAINAGE DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 206,412 $ 221,149 $ 221,149 $ 331,574 $ 340,277 $

REVENUES
Development Impact Fees 2,448 $ - $ 100,185 $ - $ - $
Interest Income 12,289 3,269 10,240 8,703 8,486
Total Revenues 14,737 $ 3,269 $ 110,425 $ 8,703 $ 8,486 $

EXPENDITURES
Transfers out - Electric Capital Replacement Fund - $ - $ - $ - $ - $ Total Expenditures - $ - $ - $ - $ - $
Ending Fund Balance 221,149 $ 224,418 $ 331,574 $ 340,277 $ 348,763 $ Change in Fund Balance 14,737 $ 3,269 $ 110,425 $ 8,703 $ 8,486 $

ELECTRIC DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance 515,852 $ 649,413 $ 649,413 $ 251,697 $ 270,068 $

REVENUES
Development Impact Fees 95,734 $ - $ 23,319 $ - $ - $
Development Royalties - 240 - - -
Interest Income 37,827 1,235 21,628 18,371 17,916
Total Revenues 133,561 $ 1,475 $ 44,947 $ 18,371 $ 17,916 $

EXPENDITURES
Transfers out - Pavilion at 3 North Street - CS004 - $ 442,663 $ 442,663 $ - $ - $ Total Expenditures - $ 442,663 $ 442,663 $ - $ - $
Ending Fund Balance 649,413 $ 208,225 $ 251,697 $ 270,068 $ 287,984 $ Change in Fund Balance 133,561 $ (441,188) $ (397,716) $ 18,371 $ 17,916 $

PARK DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
Item 3.a
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FY 2026-27 & 27-28
Budget Workshop
May 11, 2026
Item 3.a
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Recommended
Action

FINANCE
Receive a presentation from City staff on the
preliminary Fiscal Year 26-27 & 27-28 budget.

Provide feedback and direction to staff on
budget elements.
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Tonight’s
Agenda

FINANCE
• Review Timeline & Budget Development Goals
• Citywide Expense Drivers
• Budget Review
• General Fund
• Special Revenue Funds
• Measure T – Transactions & Use Tax
• Measure S – Affordable Housing
• Measure H – Enhanced Fire Protection
• Community Services
• Streets
• Enterprise Funds
• Water, Wastewater, Drainage, Electric
• Internal Service Funds
• Information Services, Fleet, Building
• Capital Improvement Program
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Timeline

FINANCE
Staff
Council
Public
2-Feb 17-Feb 20-Feb 27-Feb 3-Mar 4-Mar 24-Mar 25-Mar
Council Council Public Finance Public Public Public Council Budget
Development
Overview
Mid-Year
Finance
Update &
Policy Reviews
Launch Public
Budget
Simulation
Tool
Cost Allocation
Plan, Internal
Service Funds
& Salary
Projections
Due
Public Budget
Workshop
Public Budget
Workshop
Close Public
Budget
Simulation
Tool
Goal Setting
31-Mar April 20-Apr 24-Apr 11-May 12-May 18-May 1-Jun
Departments Finance Council Departments Council
Planning
Commission Council Council
Preliminary
Operations &
CIP Budgets
Due
Budget
Analysis/
Evaluation
with City
Manager &
Department
Heads
Budget
Check-in
Final
Department
Revision Due
Special
Meeting:

Budget
Workshop
Capital
Improvemet
Program
Review
Q3 Financial
Update
Budget
Adoption
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Budget
Development
Goals

FINANCE

1. Align budget resources with Council Goals

2. Prioritize Infrastructure Funding

3. Increase Technology Transparency

4. Review Finance Policies

5. Continue to Expand Public Engagement
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Economic
Outlook

FINANCE
Inflation Rate – SF Bay Area
• February 2026 - 2.5%
Federal Reserve Monetary Policy
• Federal Funds Rate Target 3.5% - 3.75%
• Unemployment 4.4%
Healdsburg Economic Drivers
• Food Tourism and Wine Industry
• Automobile Sales
• Real Estate Transactions
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Citywide
Expense
Drivers

FINANCE
$-
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 25-26 ETC
26-27
Budget
27-28
Budget
Millions
Full Time Wages & Fringe Benefit Costs
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Citywide
Expense
Drivers

FINANCE
Pension & Insurance Costs
$-
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 25-26 ETC
26-27
Budget
27-28
Budget
Millions
Health Insurance Property & Liability Insurance
Pension Pension UAL
Workers Comp Ins
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Citywide
Expense
Drivers

FINANCE
Future Pension Outlook:

Annual UAL Payments
$-
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
Millions
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Fund
Review

FINANCE
For each fund we’ll review:
• Revenue Estimates
• Proposed Expenditures
• Fund Balance Projections
• New Initiatives included in the budget
• Initiatives not included in the budget
After each fund we will pause for Council questions and feedback.
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General Fund
10 Item 3.a
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11 Item 3.a
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Fund
Review

FINANCE
12 Item 3.a
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General
Fund

FINANCE
General Fund Expenditures
Wages &
Benefits
65%
Internal Service
Fees
13%
Operations
20%
Transfers
2%
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance $ 12,392,225 $ 12,481,946 $ 12,481,946 $ 13,097,483 $ 12,151,137 Total Revenues $ 20,277,579 $ 19,864,648 $ 20,293,065 $ 19,782,600 $ 22,175,349 Total Expenditures $ 20,187,857 $ 20,362,602 $ 19,677,528 $ 20,728,946 $ 21,933,993 Ending Fund Balance $ 12,481,946 $ 11,983,993 $ 13,097,483 $ 12,151,137 $ 12,392,493 Change in Fund Balance $ 89,721 $ (497,954) $ 615,537 $ (946,346) $ 241,356 Components of Ending Fund Balance
Operating Reserve $ 5,681,464 $ 5,883,780 $ 5,678,259 $ 6,218,684 $ 6,580,198 Pension Stabilization 5,380,324 5,571,572 5,570,067 5,650,001 5,756,935 Unrestricted, Unreserved 1,420,158 528,640 1,849,157 282,452 55,360 Total 12,481,946 $ $ 11,983,993 $ 13,097,483 $ 12,151,137 $ 12,392,493 FY 25-26
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Fund
Review

FINANCE
$-
$5
$10
$15
$20
$25
16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 25-26 ETC
26-27
Budget
27-28
Budget
Millions
Revenue Expense
General Fund Revenue & Expense Trends
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Measure T
& General
Fund

FINANCE
Measure T General Fund Contributions
$-
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 25-26 26-27 27-28 Millions
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Deficit
Management
Measures

FINANCE
Vehicle Replacement Fees
• Reduced by 64% from $556k per year to $200k per year
Information Service Fees
• Reduced Discretionary Initiatives by $35k per year
Departmental Budgets
• Contracted Services Reduced $110k / $123k
Fund Balance
• Use $946k of Anticipated General Fund Balance in FY 26-27 (Foregoing General Fund Surplus Policy)
Measure T
• Increase Measure T contribution by $1.8 million in FY 27-28 17 Item 3.a
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General
Fund
Initiatives

FINANCE
Included One-Time Costs:
• Police – K9 Program ($75k)
• City Manager – Election Costs ($50k)
• Finance – Procurement Software ($55k)
• Community Development – Building Official Succession Plan ($55k) Excluded Costs:
• Police – Additional Police Officer ($170k)
• Police – Full Time Parking Enforcement Officer ($120k) • Community Development – Software Development ($43k)
• Fire – Self Contained Breathing Apparatus Refresh ($250k) • Pending Grant Application
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Questions & Feedback
19 Item 3.a
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Measure T Fund -
Transactions & Use Tax
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

REVENUES
Sales Tax $ 2,782,374 $ 2,856,000 $ 2,816,711 $ 2,831,847 $ 2,916,802 Interest Income 260,470 40,000 145,176 123,182 120,178
Fees & Charges 864 - 668 - -
Total Revenues $ 3,043,708 $ 2,896,000 $ 2,962,555 $ 2,955,029 $ 3,036,980 FY 25-26
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22 Item 3.a
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Fund
Review

FINANCE
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance $ 5,434,565 $ 3,927,535 $ 3,927,535 $ 935,715 $ 1,474,243 Total Revenues $ 3,043,708 $ 2,896,000 $ 2,962,555 $ 2,955,029 $ 3,036,980 Total Expenditures $ 4,550,737 $ 6,006,915 $ 5,954,376 $ 2,416,501 $ 4,274,637 Ending Fund Balance $ 3,927,535 $ 816,620 $ 935,715 $ 1,474,243 $ 236,586 Change in Fund Balance $ (1,507,030) $ (3,110,915) $ (2,991,821) $ 538,528 $ (1,237,657) FY 25-26
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Measure T
Initiatives

FINANCE
Included Capital Projects
• Sunset Drive Slope Stabilization and Road Repair Project • Design deferred from FY 26-27 to FY 27-28 ($122k)
• Construction deferred from FY 27-28 to FY 28-29 ($893k) Excluded Capital Projects
• Stream Gauge Monitoring Project Deferred to FY 28-29 ($75k) • Pavement Preventative Maintenance
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Questions & Feedback
26 Item 3.a
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Measure S Fund –
Affordable Housing
27 Item 3.a
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

REVENUES
Transient Occupancy Tax $ 1,407,464 $ 1,487,359 $ 1,487,359 $ 1,531,980 $ 1,577,939 Other Revenues 2,736 - - - -
Interest Income 30 - 15,563 13,383 12,989
Total Revenues $ 1,410,230 $ 1,487,359 $ 1,502,922 $ 1,545,363 $ 1,590,928 FY 25-26
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

EXPENDITURES
Wages $ 245,756 $ 334,383 $ 240,304 $ 343,578 $ 355,585 Fringe Benefits 178,363 115,324 179,144 122,059 132,178 Meeting, Travel, and Training 4,146 3,000 - 4,000 4,000 Utility Services 2,323 2,223 2,311 2,750 3,060
Operational Expense 8,292 5,000 4,456 5,000 5,000
Contracted Services 238,231 246,500 246,000 246,500 246,500 Repairs and Maintenance 2,475 10,000 - 50,000 -
Overhead Allocation 70,552 72,668 72,668 64,687 64,687
Information Services Service Fee 31,978 31,913 31,913 45,104 48,070 Building Maintenance Service Fee 31,810 28,586 28,586 42,085 42,540 Insurance 24,416 28,673 28,673 32,411 35,350
Loan Disbursement 1,000,000 1,000,000 1,000,000 - -
Transfers out - L & M Village Fund 25,590 845,535 845,535 852,101 853,338 Total Expenditures $ 1,863,932 $ 2,723,805 $ 2,679,590 $ 1,810,275 $ 1,790,308 FY 25-26
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance $ 2,027,879 $ 1,574,177 $ 1,574,177 $ 397,509 $ 132,597 Total Revenues $ 1,410,230 $ 1,487,359 $ 1,502,922 $ 1,545,363 $ 1,590,928 Total Expenditures $ 1,863,932 $ 2,723,805 $ 2,679,590 $ 1,810,275 $ 1,790,308 Ending Fund Balance $ 1,574,177 $ 337,731 $ 397,509 $ 132,597 $ (66,783) Change in Fund Balance $ (453,702) $ (1,236,446) $ (1,176,668) $ (264,912) $ (199,380) FY 25-26
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Measure S
Initiatives

FINANCE
Included
• L&M Village Operations ($852k / $853k)
• L&M Village Repairs & Maintenance ($50k)
Excluded
• Housing Development Loans
• Homeownership Program
• Housing Trust Fund Contributions
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Questions & Feedback
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Measure H Fund –
Enhanced Fire Protection
33 Item 3.a
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Fund
Review

FINANCE
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

EXPENDITURES
Wages $ 55,757 $ 118,147 $ 71,574 $ 150,015 $ 156,142
Overtime 1,072 - 2,000 5,000 5,000
Fringe Benefits 21,425 48,789 38,931 83,359 89,818
Personal Protective Equipment 2,314 - 61 10,000 10,000
Utility Services 2,716 11,645 12,107 13,440 14,920
Operational Expense 30,738 - 5,571 15,000 15,000
Contracted Services 11,157 86,818 86,818 - -
Overhead Allocation - - - 25,834 25,834
Information Services Service Fee 134,992 12,600 12,600 26,808 28,558 Building Maintenance Service Fee - - - 831,519 22,388
Vehicle Replacement Fee - 53,424 53,424 9,773 9,773
Insurance - - - 8,284 9,515
Total Expenditures $ 260,172 $ 331,423 $ 283,086 $ 1,179,032 $ 386,948 FY 25-26
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance $ - $ 507,446 $ 507,446 $ 1,846,441 $ 2,311,650 Total Revenues $ 767,618 $ 1,506,000 $ 1,622,081 $ 1,644,241 $ 1,667,635 Total Expenditures $ 260,172 $ 331,423 $ 283,086 $ 1,179,032 $ 386,948 Ending Fund Balance $ 507,446 $ 1,682,023 $ 1,846,441 $ 2,311,650 $ 3,592,337 Change in Fund Balance $ 507,446 $ 1,174,577 $ 1,338,995 $ 465,209 $ 1,280,687 FY 25-26
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Measure H
Initiatives

FINANCE
Included
• Facility Assessment Implementation
• Fire Station 1 Upgrades - Phase 1 ($810k)
• Fire Station 2 Operationalization
Excluded
• Additional Staffing
• Pending Standards of Cover Study
37 Item 3.a
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Questions & Feedback
38 Item 3.a
94 of 156
Community Services
Fund
39 Item 3.a
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

REVENUES
Transient Occupancy Tax $ 7,037,320 $ 7,436,796 $ 7,436,796 $ 7,659,900 $ 7,889,697 Program Revenue 355,280 396,500 347,524 345,000 302,000 Intergovernmental Revenue 308,917 220,000 433,900 350,000 350,000 Facility and Field Rents 58,990 71,850 78,541 69,839 59,220 School District Field Maintenance 42,911 49,500 39,824 42,000 44,100 Special Events 54,710 75,000 60,000 60,000 63,000
Event Permits 43,612 20,000 35,000 30,000 30,000
Program Sponsorships 54,632 50,500 41,000 50,000 50,000 Admission and Passes 28,769 28,000 27,000 28,000 15,000 Advertising 465 - 640 - -
Unrestricted Interest 533,440 208,817 237,076 304,310 296,902 Restricted Interest 42,691 18,768 27,032 10,494 10,494
Contributions & Donations 41,420 5,500 9,475 1,000 1,000 Fees & Charges 17,455 2,500 13,411 - -
Other Revenues 26,982 36,170 57,636 96,989 48,519
Total Revenues $ 8,647,594 $ 8,619,901 $ 8,844,855 $ 9,047,532 $ 9,159,932 40 FY 25-26
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Community
Services
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

EXPENDITURES
Wages $ 1,421,930 $ 1,794,774 $ 1,522,682 $ 1,845,188 $ 1,918,410 Overtime 20,286 25,050 32,764 23,700 23,700
Fringe Benefits 1,384,248 1,004,686 1,419,293 1,146,592 1,239,160 Personal Protective Equipment 8,368 7,750 7,490 8,000 8,200 Part Time Wages 940,989 882,000 1,017,595 1,058,000 995,250 Meeting, Travel, and Training 26,067 34,200 19,257 36,500 39,000 License, Dues, Certs, Membrshps 3,743 3,250 3,565 3,750 3,750 Telecommunication & Data Services 17,141 15,500 17,307 57,250 57,250 Software Subscriptions & Licenses - - - 16,500 16,500
Utility Services 357,433 421,666 409,241 468,500 520,040 Office Supplies 17,664 17,000 17,200 18,350 17,850
Printing 4,114 25,500 5,917 13,050 11,550
Government Fees 1,224 323 688 694 694
Operational Expense 303,999 482,000 571,022 441,056 441,106 Contracted Services 780,703 824,500 747,914 707,016 714,407 Repairs and Maintenance 132,799 98,000 84,882 55,500 55,500 Support of Local Organizations 20,000 20,000 20,000 122,500 155,000 Overhead Allocation 897,095 977,008 977,008 928,683 928,683 Information Services Service Fee 627,894 562,305 470,620 654,759 695,008 Building Maintenance Service Fee 529,606 593,052 601,461 376,661 317,366 Vehicle Service Fee 102,395 109,898 114,822 110,111 114,775 Vehicle Replacement Fee 50,000 50,000 50,000 112,343 112,343 Insurance 369,063 431,672 431,672 522,874 576,630
Transfers out - Debt Fund - RDA Loan 107,778 107,778 107,778 107,778 107,778 Transfers out - LLAD Community Benefit 14,869 19,397 19,397 17,166 17,166 Transfers out - Fitch Mountain Park - CS001 44,177 - - - - Transfers out - Pavilion at 3 North - CS004 - 1,160,265 1,160,265 - - Total Expenditures $ 8,183,584 $ 9,667,574 $ 9,835,508 $ 8,881,321 $ 9,115,916 FY 25-26
41 Item 3.a
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Fund
Review

FINANCE
42 Item 3.a
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Fund
Review

FINANCE
$-
$2
$4
$6
$8
$10
$12
16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 25-26 ETC
26-27* 27-28*
Millions
Full Time Salaries & Benefits Part Time Salaries & Benefits Administrative Expenses Operational Expenses Capital
43 Community Services Historical Expenses Item 3.a
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Fund
Review

FINANCE
Community Services Historical Expenses By Program*
$-
$1
$2
$3
$4
$5
$6
$7
$8
$9
$10
16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 25-26 ETC
26-27* 27-28*
Millions
3001 General Administration 3030 Recreation Programs
3031 ASES After School Program 3032 Community Center
3033 Senior Services 3034 Parks and Trails
3035 Open Space 3036 School Facility Maintenance
3037 Swim Center 3038 Arts and Culture
3039 Contracted Facility Operations 3040 Special Events 3041 Foley Pavilion
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Community
Services

FINANCE
Program Expenses FY 26-27 Proposed Budget
*Estimated Allocation of Staff & Admin
General
Administration
8%
Recreation
Programs
13%
ASES After School
Program
7%
Community
Center
8%
Senior Services
13%
Parks and Trails
26%
Open Space
2% School Facility
Maintenance
1%
Swim Center
5%
Arts and Culture
2%
Contracted Facility
Operations
1%
Special Events
10%
Foley Pavilion
4%
45 Item 3.a
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Community
Services

FINANCE
Program Expenses FY 26-27 Proposed Budget
*Estimated Allocation of Staff & Admin
Program Expense Revenue Net Cost
Parks and Trails $ 2,296,798 $ 6,300 $ 2,290,498
Recreation Programs $ 1,124,857 $ 391,500 $ 733,357
Senior Services $ 1,121,501 $ 111,000 $ 1,010,501
Special Events $ 919,143 $ 80,000 $ 839,143
Community Center $ 746,848 $ 45,039 $ 701,809
ASES After School Program $ 615,788 $ 270,000 $ 345,788 Swim Center $ 438,531 $ 85,000 $ 353,531
Foley Pavilion $ 325,084 $ - $ 325,084
Open Space $ 220,377 $ - $ 220,377
Arts and Culture $ 179,669 $ - $ 179,669
School Facility Maintenance $ 134,510 $ 42,000 $ 92,510 Contracted Facility Operations $ 62,500 $ 41,989 $ 20,511 46 Item 3.a
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Community
Services

FINANCE
Net Cost By Program FY 26-27 Proposed Budget
*Estimated Allocation of Full Time Staff & Admin
Parks and Trails
32%
Recreation
Programs
10%
Senior Services
14%
Special Events
12%
Community
Center
10%
ASES After School
Program
5%
Swim Center
5%
Foley Pavilion
5%
Open Space
3%
Arts and Culture
3%
School Facility
Maintenance
1%
Contracted Facility
Operations
<1%
47 Item 3.a
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Community
Services
Initiatives

FINANCE
Included
• Limited Foley Pavilion Operations ($93k / $96k)
• Swim Center Operations: Abbreviated Seasons
• July – September 2026 ($157k)
• July – August 2027 ($79k)
• HUSD Swim Center Operational Reimbursement ($102k / $135k) • Deferred Facility Maintenance
• Mesuem Roof ($50k)
• Senior Center ($15k)
Excluded
• Capital Project Funding
• Parks Deferred Maintenance Funding
48 Item 3.a
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Community
Services
Policy

FINANCE
Potential Policy Pathways
• Expand Cost Recovery
• Implement Surplus Policy
• Cap or Reduce Program Costs
• Limit New Events / Reduce Existing Events
Council Concerns
• Deferred Maintenance Funding
• Park Development
• Escalating Events
• Foley Pavilion Operations
• New Park Amenities
49 Item 3.a
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Questions & Feedback
50 Item 3.a
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Streets Fund
51 Item 3.a
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

REVENUES
Engineering & Inspection Fees $ 140,474 $ 165,000 $ 138,439 $ - $ - Sales Tax-Measure M 218,649 - - - -
Sales Tax-Go Sonoma - 242,841 270,680 238,064 238,064
Other Revenues 92,290 75,000 122,819 59,500 59,500
Development Fees 29,351 21,000 26,259 21,000 21,000
Restricted Interest 16,620 7,306 9,042 4,085 4,085
Unrestricted Interest - - 3,306 2,757 2,708
Fees & Charges 13,155 - 138 - -
Transfers in - Measure T 975,000 985,000 985,000 80,000 640,000 Transfers in - Gas Tax 300,000 300,000 300,000 350,000 375,000 Transfers in - General Fund 186,437 186,437 186,437 189,020 189,020 Total Revenues $ 1,971,975 $ 1,982,584 $ 2,042,120 $ 944,426 $ 1,529,377 FY 25-26
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53 Item 3.a
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Fund Balance $ (240,740) $ 137,093 $ 137,093 $ 500,790 $ 1,021 Total Revenues $ 1,971,975 $ 1,982,584 $ 2,042,120 $ 944,426 $ 1,529,377 Total Expenses $ 1,594,142 $ 1,685,111 $ 1,678,423 $ 1,444,195 $ 1,522,405 Ending Fund Balance $ 137,093 $ 434,566 $ 500,790 $ 1,021 $ 7,993 Change in Fund Balance $ 377,833 $ 297,473 $ 363,697 $ (499,769) $ 6,972 FY 25-26
54 Item 3.a
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Streets
Fund
Initiatives

FINANCE
Streets Projects - Fund 512
Project Name
Adopted
Budget
FY 26-27
Budget
FY 27-28
Budget
FY 28-29
Budget
FY 29-30
Budget
FY 30-31
Budget Total
Healdsburg Avenue Complete Streets $ 15,394,640 $ - $ - $ - $ - $ - $ 15,394,640 Grove Street Neighborhood Plan Implementation $ 3,270,000 $ 1,701,802 $ - $ - $ - $ - $ 4,971,802 Ward St Neighborhood Revitalization $ 1,506,037 $ - $ 106,001 $ - $ - $ - $ 1,612,038 South Healdsburg Avenue Connectivity $ 1,259,780 $ - $ - $ 2,550,000 $ - $ - $ 3,809,780 March Avenue Reconstruction - Lupine Road Pedestrian Crossing Upgrades $ 3,351,696 $ - $ - $ - $ - $ - $ 3,351,696 Powell Ave at Johnson St Pedestrian Crossing Enhancements $ 360,435 $ - $ - $ - $ - $ - $ 360,435 US-101 and Dry Creek Road Interchange Improvements $ 700,000 $ 125,000 $ 1,661,000 $ - $ 13,734,000 $ - $ 16,220,000 University Avenue Pedestrian Improvements - Powell to Monte Vista $ - $ 629,396 $ - $ - $ - $ - $ 629,396 Pavement Preventative Maintenance $ - $ 225,000 $ 1,142,000 $ - $ - $ - $ 1,367,000 Sunset Drive Slope Stabilization and Pavement Repair $ - $ - $ 175,000 $ 1,275,000 $ - $ - $ 1,450,000 West Plaza Parking Lot Rehabilitation $ - $ 150,000 $ 850,000 $ - $ - $ - $ 1,000,000 Front Street and First Street Rehabilitation $ - $ - $ 300,000 $ - $ 2,500,000 $ - $ 2,800,000 Sidewalk Repair and Gap Closure $ - $ - $ 75,000 $ - $ - $ - $ 75,000 West Grant Street Bridge Rehabilitation $ - $ - $ - $ 300,000 $ - $ 2,000,000 $ 2,300,000 Sherman Street Retaining Wall Replacement $ - $ - $ - $ 170,000 $ - $ - $ 170,000 Grove Street North $ - $ - $ - $ 100,000 $ 743,750 $ - $ 843,750 Borel Street Wall and Sidewalk Improvements $ - $ - $ - $ 71,000 $ 544,190 $ - $ 615,190 SMART Multi-Use Path Access at Parkland Farms $ - $ - $ - $ 50,000 $ 250,000 $ - $ 300,000 Bridge Deck Treatment $ - $ - $ - $ 22,000 $ 240,000 $ - $ 262,000 Powell Avenue Pavement Reconstruction and Pedestrian Improvements $ - $ - $ - $ - $ 250,000 $ 1,500,000 $ 1,750,000 Mill Street West Complete Streets $ - $ - $ - $ - $ 200,000 $ 1,525,000 $ 1,725,000 Traffic Signal Upgrades $ - $ - $ - $ - $ - $ 500,000 $ 500,000 $ 25,842,589 $ 2,831,198 $ 4,309,001 $ 4,538,000 $ 18,461,940 $ 3,760,146 $ 61,507,728 55 Item 3.a
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Streets
Fund
Initiatives

FINANCE
Streets Projects - Fund 512
Project Name
Measure T
Fund 105
SB1
(RMRA)
Fund 202
Electric
Fund 540
Parking
Impact Fee
Fund 905
Traffic
Impact Fee
Fund 910
Drainage
Impact
Fund 931
Developer
Funding Total
Grove Street Neighborhood Plan Implementation $ 837,741 $ - $ 400,000 $ - $ - $ 464,061 $ - $ 1,701,802 Ward St Neighborhood Revitalization $ - $ - $ - $ - $ - $ - $ - $ - US-101 and Dry Creek Road Interchange Improvements $ - $ - $ - $ - $ 125,000 $ - $ - $ 125,000 University Avenue Pedestrian Improvements $ - $ - $ - $ - $ - $ - 629,396$ $ 629,396 Pavement Preventative Maintenance $ - $ 225,000 $ - $ - $ - $ - $ - $ 225,000 Sunset Drive Slope Stabilization and Pavement Repair $ - $ - $ - $ - $ - $ - $ - $ - West Plaza Parking Lot Rehabilitation $ - $ - $ - 150,000$ $ - $ - $ - $ 150,000 Front Street and First Street Rehabilitation $ - $ - $ - $ - $ - $ - $ - $ - Sidewalk Repair and Gap Closure $ - $ - $ - $ - $ - $ - $ - $ - $ 837,741 $ 225,000 $ 400,000 150,000$ $ 125,000 $ 464,061 629,396$ $ 2,831,198 FY 26-27
56 Item 3.a
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Streets
Fund
Initiatives

FINANCE
Streets Projects - Fund 512
Project Name
Measure T
Fund 105
SB1
(RMRA)
Fund 202
Water
Fund 520
Building
Maintenan
ce Fund
604
Parking
Impact Fee
Fund 905
Traffic
Impact Fee
Fund 910
Landfill
Settlement
Funds TDA Total
Grove Street Neighborhood Plan Implementation $ 106,001 $ - $ - $ - $ - $ - $ - $ - $ 106,001 Ward St Neighborhood Revitalization $ - $ - $ - $ - $ - $ - $ - $ - $ - Powell Ave at Johnson St Pedestrian Crossing Enhancements $ - $ - $ - $ - $ - $ 1,661,000 $ - $ - $ 1,661,000 US-101 and Dry Creek Road Interchange Improvements $ - $ - $ - $ - $ - $ - $ - $ - $ - University Avenue Pedestrian Improvements $ - $ 500,000 $ - $ - $ - $ - 642,000$ $ - $ 1,142,000 Pavement Preventative Maintenance $ 122,500 $ - $ 52,500 $ - $ - $ - $ - $ - $ 175,000 Sunset Drive Slope Stabilization and Pavement Repair $ - $ - $ - 730,000$ $ 120,000 $ - $ - $ - $ 850,000 West Plaza Parking Lot Rehabilitation $ 300,000 $ - $ - $ - $ - $ - $ - $ - $ 300,000 Front Street and First Street Rehabilitation $ - $ - $ - $ - $ - $ - $ 75,000 $ 75,000 Sidewalk Repair and Gap Closure $ 528,501 $ 500,000 $ 52,500 730,000$ $ 120,000 $ 1,661,000 642,000$ $ 75,000 $ 4,309,001 FY 27-28
57 Item 3.a
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Streets
Fund
Initiatives

FINANCE
Included
• Streetlight Maintenance
• Pothole & Signage Maintenance
• $7.1 Million in Capital Projects
Excluded
• Deferred Capital Projects
58 Item 3.a
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Questions & Feedback
59 Item 3.a
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Water Fund
60 Item 3.a
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

REVENUES
Utility Usage $ 8,108,747 $ 8,400,071 $ 8,719,392 $ 9,492,080 $ 9,966,684 Utility Usage - Recycled Water - 112,581 49,495 50,980 50,980 Development Fees 43,066 20,000 39,387 30,000 30,000
Fees & Charges 23,881 - 984 - -
Federal Grants 71,282 30,000 2,623 - -
Unrestricted Interest 104,028 66,845 156,155 132,844 129,473 Restricted Interest 49,859 21,919 24,112 12,256 12,256
Other Revenues 51,652 10,000 50,579 35,000 35,000
Total Revenues $ 8,452,516 $ 8,661,416 $ 9,042,727 $ 9,753,160 $ 10,224,393 FY 25-26
61 Item 3.a
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Water
Fund
Review
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

EXPENSES
Wages $ 1,378,935 $ 1,881,514 $ 1,390,194 $ 1,930,005 $ 1,984,829 Overtime 114,709 110,400 117,400 120,400 120,400
Fringe Benefits 1,372,820 1,162,570 1,420,455 1,253,277 1,344,932 Personal Protective Equipment 13,197 8,500 14,000 14,000 14,000 Rentals and Leases 28 1,500 - - -
Meeting, Travel, and Training 13,488 12,500 15,000 15,000 15,000 License, Dues, Certs, Membrshps 8,742 6,600 10,316 10,000 10,000 Telecommunication & Data Services 31,853 29,000 32,895 34,000 34,000 Software Subscriptions & Licenses - - - 68,308 71,316
Utility Services 327,739 386,731 332,060 400,000 444,000 Office Supplies 7,790 6,090 8,000 7,700 7,700
Printing 1,147 10,000 3,475 5,000 5,000
Noticing 266 2,500 - 2,300 2,300
Government Fees 46,652 44,500 44,939 44,900 44,900
Operational Expense 219,001 315,000 275,632 280,100 280,000 Contracted Services 192,573 80,000 106,100 349,363 116,400 Repairs and Maintenance 372,035 280,000 415,000 370,000 300,000 Bank Fees 79,875 68,451 95,128 104,641 115,105
Bad Debt Expense 15,649 - - - -
Debt Service 775,251 784,515 784,515 632,022 517,391
Conservation & Energy Rebates 18,797 38,000 12,000 50,000 50,000 Legal 5,384 - 6,000 6,000 6,000
Land, Bldg, Vehicles and Equipment 63,736 34,240 - 46,000 - Overhead Allocation 499,730 514,722 514,722 611,020 611,020 Information Services Service Fee 327,687 308,491 308,491 303,632 318,279 Building Maintenance Service Fee 128,695 144,800 144,800 176,576 256,145 Vehicle Service Fee 131,751 148,234 148,234 157,108 163,721 Vehicle Replacement Fee 182,871 182,871 182,871 228,468 228,468 Insurance 167,141 195,610 195,610 224,351 245,343
Staff Time Reimbursement (84,045) (126,198) (55,000) (123,310) (128,562) Capital Project Funding 430,400 2,828,614 2,828,614 3,813,352 2,843,736 Total Expense $ 6,843,896 $ 9,459,755 $ 9,351,451 $ 11,134,213 $ 10,021,423 FY 25-26
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Fund
Review

FINANCE
63 Item 3.a
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Fund
Review

FINANCE
Water Projects - Fund 522
Project Name
Adopted
Budget
FY 26-27
Budget
FY 28-29
Budget
FY 29-30
Budget
FY 30-31
Budget Total
UV Treatment of Cryptosporidium at Fitch $ 84,579 $ - $ - $ - $ - $ 1,334,579 Brown Street Sewer and Water Replacement $ 2,828,252 $ 1,213,732 $ - $ - $ - $ 4,041,984 University Street Sewer and Water Replacement $ 256,516 $ - $ 2,705,858 $ - $ - $ 2,962,374 Groundwater Supply Wells / ASR $ 2,164,059 $ - $ - $ - $ - $ 2,164,059 Dry Creek Water Treatment Plant Upgrades $ - $ 1,477,457 $ - $ - $ - $ 1,477,457 Dry Creek Wells Capacity Improvements $ - $ 1,456,416 $ - $ - $ - $ 1,456,416 Front Street Water Main Casing $ - $ 150,000 $ - $ - $ - $ 150,000 Gauntlett Reservoir Liner Replacement $ - $ - $ - $ - $ - $ 658,625 Gauntlett Water Treatment Plant Membranes Replacement $ - $ - $ 319,376 $ 330,555 $ - $ 951,593 Gauntlett Well Field Pipeline Rehab/Replacement $ - $ - $ 642,384 $ - $ - $ 916,279 McDonough Water Transmission Main Replacement $ - $ - $ 2,591,437 $ - $ - $ 2,819,004 Fitch Well Field Pipeline Rehab/Replacement $ - $ - $ - $ 466,763 $ - $ 591,763 Reed Court and Bianca Lane Sewer and Water Replacement $ - $ - $ - $ 308,247 $ 3,400,000 $ 3,708,247 $ 5,333,405 $ 4,297,605 $ 6,259,055 $ 1,105,565 $ 3,400,000 $ 23,232,379 $ -
FY 27-28
Budget
$ 1,250,000
$ -
$ -
$ -
$ -
$ -
$ 301,662
$ 2,836,749
$ -
$ 658,625
$ 273,895
$ 227,567
$ 125,000
64 Item 3.a
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Fund
Review

FINANCE
65 Item 3.a
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Water Fund
Initiatives

FINANCE
Included
• Utility Billing Enhancements ($184k / $31k)
• Cost of Service Study & Impact Fee Study FY 26-27 ($50k) • Water Capacity Improvements
• Dry Creek Wells Capital Project ($1.5M)
Excluded
• Construction of New Wells
66 Item 3.a
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Questions & Feedback
67 Item 3.a
123 of 156
Wastewater Fund
68 Item 3.a
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

REVENUES
Utility Usage $ 9,379,050 $ 10,633,477 $ 10,633,477 $ 12,228,499 $ 12,839,923 Development Fees 43,195 35,000 39,387 35,000 35,000
Unrestricted Interest 223,481 53,765 173,081 146,948 143,330 Restricted Interest 60,045 26,396 29,038 14,759 14,759
Other Revenues 17,710 10,000 18,010 10,500 10,500
Total Revenues $ 9,723,480 $ 10,758,638 $ 10,892,993 $ 12,435,706 $ 13,043,512 FY 25-26
69 Item 3.a
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Wastewater
Fund
Review
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

EXPENSES
Wages $ 1,448,044 $ 1,961,801 $ 1,446,180 $ 2,050,236 $ 2,109,288 Overtime 101,010 110,500 108,600 109,600 109,600
Fringe Benefits 1,524,205 1,292,130 1,583,785 1,408,693 1,511,891 Personal Protective Equipment 12,880 10,200 12,500 12,500 12,500 Rentals and Leases 3,827 1,500 500 - -
Meeting, Travel, and Training 12,006 11,500 9,554 11,500 11,500 License, Dues, Certs, Membrshps 6,786 8,900 7,500 7,500 7,500 Telecommunication & Data Services 27,956 34,300 30,535 32,300 32,300 Software Subscriptions & Licenses - - - 53,761 56,280
Utility Services 756,296 892,429 822,786 950,000 1,054,500 Office Supplies 5,508 5,600 5,100 5,100 5,100
Noticing 266 2,300 - 2,100 2,100
Government Fees 26,230 30,800 33,945 34,000 34,000
Operational Expense 350,064 575,000 575,016 630,000 630,000 Contracted Services 85,845 136,000 120,500 272,856 145,800 Repairs and Maintenance 247,488 184,000 322,000 300,000 300,000 Bank Fees 82,065 70,571 95,128 104,641 115,105
Bad Debt Expense 15,457 - - - -
Debt Service 1,782,850 1,791,250 1,791,250 1,906,611 1,903,481 Legal - - - 10,000 -
Land, Bldg, Vehicles and Equipment 235,216 310,000 331,699 279,140 94,000 Overhead Allocation 668,898 688,965 688,965 688,980 688,980 Information Services Service Fee 264,867 254,868 254,868 320,235 336,073 Building Maintenance Service Fee 84,408 84,642 84,642 127,865 211,506 Vehicle Service Fee 148,769 160,890 160,890 184,454 192,177 Vehicle Replacement Fee 182,871 182,871 182,871 279,218 269,218 Insurance 273,575 322,736 322,736 354,636 380,290
Staff Time Reimbursement (86,683) (130,338) (55,000) (127,372) (132,803) Capital Project Funding - 1,590,012 1,590,012 3,190,316 3,287,661 Total Expense $ 8,260,703 $ 10,583,427 $ 10,526,562 $ 13,198,870 $ 13,368,047 FY 25-26
70 Item 3.a
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Fund
Review

FINANCE
71 Item 3.a
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Fund
Review

FINANCE
Wastewater Projects - Fund 532
Project Name
Adopted
Budget
FY 26-27
Budget
FY 27-28
Budget
FY 28-29
Budget
FY 29-30
Budget Total
Healdsburg Avenue Utility Replacements $ 3,265,833 $ 875,807 $ - $ - $ - $ 4,141,640 Orchard Lift Station Reconstruction $ 277,981 $ - $ - $ - $ - $ 277,981 Magnolia Lift Station Structure Rehabilitation $ 216,332 $ - $ - $ - $ - $ 216,332 Healdsburg Avenue Sewer Replacement $ - $ 2,007,053 $ - $ - $ - $ 2,007,053 Hudson Street to Ward Street Sewer Replacement $ - $ 1,050,000 $ - $ - $ - $ 1,050,000 Grove Street and Vine Street Trunk Main Replacement $ - $ 325,000 $ - $ 3,250,000 $ - $ 3,575,000 Heron Lift Station Relocation $ - $ - $ 1,706,118 $ - $ - $ 1,706,118 Inflow and Infiltration Investigation and Repairs $ - $ - $ 1,579,343 $ - $ - $ 1,579,343 WRF Filtrate Gallery Valves $ - $ - $ 70,000 $ 360,000 $ - $ 430,000 Corp Yard Force Main - Westside Rd Gravity Sewer $ - $ - $ - $ 1,557,636 $ - $ 1,557,636 $ 3,760,146 $ 4,257,860 $ 3,355,461 $ 5,167,636 $ - $ 16,541,103 FY 30-31
Budget
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
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Fund
Review

FINANCE
Wastewater Projects - Fund 532
Project Name
Water Fund
520
Wastewater
Fund 530
Water Impact
Fee Fund
920
Wastewater
Impact Fee
Fund 930
Drainage
Impact Fee
Fund 931 Total
Wastewater
Fund 530 Total
Healdsburg Avenue Utility Replacements $ 122,613 $ 227,710 $ 166,403 $ 113,855 $ 245,226 $ 875,807 $ - $ - Healdsburg Avenue Sewer Replacement $ - $ 2,007,053 $ - $ - $ - $ 2,007,053 $ - $ - Hudson Street to Ward Street Sewer Replacement $ - $ 462,000 $ - $ 588,000 $ - $ 1,050,000 $ - $ - Grove Street and Vine Street Trunk Main Replacement $ - $ - $ - $ 325,000 $ - $ 325,000 $ - $ - Heron Lift Station Relocation $ - $ - $ - $ - $ - $ - $ 1,706,118 $ 1,706,118 Inflow and Infiltration Investigation and Repairs $ - $ - $ - $ - $ - $ - $ 1,579,343 $ 1,579,343 WRF Filtrate Gallery Valves $ - $ - $ - $ - $ - $ - $ 70,000 $ 70,000 $ 122,613 $ 2,696,763 $ 166,403 $ 1,026,855 $ 245,226 $ 4,257,860 $ 3,355,461 $ 3,355,461 FY 26-27 FY 27-28
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Wastewater
Fund
Initiatives

FINANCE
Included
• Utility Billing Enhancements ($90k / $14k)
• Cost of Service Study & Impact Fee Study FY 26-27 ($50k) • Inflow and Infiltration Investigation and Repair
• Capital Project ($1.6M)
• Important to maintain S&P Rating
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Questions & Feedback
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Drainage Fund
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

REVENUES
Utility Usage $ 812,344 $ 760,000 $ 735,260 $ 760,000 $ 760,000 Development Fees 21,861 - 19,691 15,000 15,000
Restricted Interest 13,052 5,737 7,100 3,208 3,208
Other Revenues 3,170 - 1,125 1,000 1,000
Total Revenues $ 850,426 $ 765,737 $ 763,176 $ 779,208 $ 779,208 FY 25-26
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital $ (89,559) $ (42,318) $ (42,318) $ (69,367) $ (220,312) Total Revenues $ 850,426 $ 765,737 $ 763,176 $ 779,208 $ 779,208 Total Expenses $ 803,186 $ 865,720 $ 790,225 $ 930,153 $ 1,018,102 Ending Working Capital $ (42,318) $ (142,301) $ (69,367) $ (220,312) $ (459,206) Change in Working Capital $ 47,241 $ (99,983) $ (27,049) $ (150,945) $ (238,894) FY 25-26
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Fund
Review

FINANCE
Drainage Projects - Fund 532
Project Name
Adopted
Budget
FY 26-27
Budget
FY 28-29
Budget
FY 29-30
Budget
FY 30-31
Budget Total
Chablis Road Drainage Channel Sediment Removal $ - $ - $ - $ 300,000 $ - $ 300,000 900 Powell Avenue Catch Basin Replacement $ 75,000 $ - $ - $ - $ - $ 75,000 Willow Glen Court Storm Drain Repair $ - $ 325,000 $ - $ - $ - $ 325,000 Foss Creek Storm Drain Bypass Inlet Improvements $ - $ 100,000 $ - $ - $ - $ 100,000 Grant Avenue Storm Drain Repair $ - $ 75,000 $ - $ - $ - $ 75,000 Trash Capture Implementation - Phase 1 $ - $ - $ - $ - $ - $ 100,000 Foss Creek Sediment Removal at North Street $ - $ - $ - $ - $ - $ 50,000 Bridal Path Drainage Improvements $ - $ - $ - $ - $ - $ 50,000 Healdsburg Ave Storm Drain Improvements $ - $ - $ 750,000 $ - $ - $ 750,000 Pordon Lane Storm Drain Improvements - Phase 2 $ - $ - $ 500,000 $ - $ - $ 500,000 Stream Gauge / Flood Monitoring System $ - $ - $ 75,000 $ - $ - $ 75,000 Flood Plain Map Update $ - $ - $ - $ 350,000 $ - $ 350,000 135 Healdsburg Avenue Storm Drain Replacement $ - $ - $ - $ - $ 150,000 $ 150,000 Center Street Storm Drain Replacement $ - $ - $ - $ - $ 125,000 $ 125,000 $ 75,000 $ 500,000 $ 1,325,000 $ 650,000 $ 275,000 $ 3,025,000 $ -
$ -
$ -
$ 200,000
FY 27-28
Budget
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ 100,000
$ -
$ 50,000
$ 50,000
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Fund
Review

FINANCE
Drainage Projects - Fund 532
Project Name
Measure T
Fund 105
Drainage
Impact Fee
Fund 931 Total
Measure T
Fund 105 Total
Willow Glen Court Storm Drain Repair $ 325,000 $ - $ 325,000 $ - $ - Foss Creek Storm Drain Bypass Inlet Improvements $ - $ 100,000 $ 100,000 $ - $ - Grant Avenue Storm Drain Repair $ 75,000 $ - $ 75,000 $ - $ - Trash Capture Implementation - Phase 1 $ - $ - $ - $ 100,000 $ 100,000 Foss Creek Sediment Removal at North Street $ - $ - $ - $ 50,000 $ 50,000 Bridal Path Drainage Improvements $ - $ - $ - $ 50,000 $ 50,000 $ 400,000 $ 100,000 $ 500,000 $ 200,000 $ 200,000
FY 26-27 FY 27-28
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Drainage
Fund
Initiatives

FINANCE
Included
• Capital Projects Addressing
• Flood Prevention
• Storm Drain Deferred Maintenance
Excluded
• Flood Plan Map Update - $350k
• Flood Monitoring System Project - $75k
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Questions & Feedback
83 Item 3.a
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Electric Funds
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Fund
Review

FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

REVENUES
Utility Usage $ 17,380,951 $ 17,352,755 $ 18,576,150 $ 19,876,481 $ 19,876,481 Pole Contacts 11,194 90,000 - - -
Development Fees 7,540 - 17,322 7,875 7,875
Fees & Charges 80,528 - 12,272 5,000 5,000
Unrestricted Interest 772,140 176,718 506,243 429,859 419,258 Restricted Interest 85,754 37,698 46,655 21,079 21,079
Utility Service Discounts 107,717 108,900 117,273 125,500 138,050 Other Utility Customer Fees 14,261 - 12,534 5,000 5,000 Other Revenues 1,740,032 - 1,943,905 40,000 40,000
Total Revenues $ 20,200,118 $ 17,766,071 $ 21,232,354 $ 20,510,794 $ 20,512,743 FY 25-26
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Fund
Review
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget

EXPENSES
Wages $ 1,508,203 $ 2,168,092 $ 1,730,519 $ 2,354,941 $ 2,514,960 Overtime 113,032 114,100 174,794 143,900 148,900
Fringe Benefits 1,561,265 1,326,805 1,616,918 1,394,259 1,511,768 Personal Protective Equipment 17,038 23,100 17,005 23,100 23,100 Part Time Wages 13,104 - - - -
Rentals and Leases - 10,000 - 10,000 10,000
Meeting, Travel, and Training 23,487 28,160 1,890 28,160 28,160 License, Dues, Certs, Membrshps 5,576 25,600 20,086 25,600 25,600 Telecommunication & Data Services 15,546 19,530 14,238 15,700 15,700 Software Subscriptions & Licenses - - - 67,750 71,000
Utility Services 29,125 31,729 28,111 33,700 37,410
Office Supplies 3,245 2,000 1,884 2,000 2,000
Printing 3,937 6,800 2,339 6,800 6,800
Government Fees 1,744 2,200 1,766 2,200 2,400
Operational Expense 63,099 73,500 8,203,346 9,306,961 9,489,257 Contracted Services 302,973 544,540 366,466 487,000 537,000 Repairs and Maintenance 58,823 27,500 11,491 27,500 27,500 Meters 124,611 144,060 149,388 433,360 433,360
Electric Power Purchase 9,133,910 9,482,252 - - -
Electric Overhead General Capital 89,438 149,500 37,895 149,500 149,500 Electric Underground General Capital 16,355 182,000 100,754 182,000 182,000 Bank Fees 79,875 68,451 95,128 99,884 104,879
Over/Short 1,234 - (3,077) - -
Debt Service 122,619 107,778 107,778 122,918 122,918
Solar Rebates 52,471 60,000 - - -
Overhead Allocation 1,066,831 1,098,836 1,098,836 1,004,080 1,004,080 Information Services Service Fee 273,978 308,075 308,075 282,199 297,067 Building Maintenance Service Fee 94,826 115,610 115,610 157,299 150,857 Vehicle Service Fee 157,054 144,840 144,840 181,032 188,763 Vehicle Replacement Fee 343,483 343,483 343,483 371,297 371,297 Insurance 178,196 209,572 209,572 236,216 256,682
Staff Time Reimbursement (137,332) (489,748) (139,786) - - Transfers-General Capital Funding 186,437 186,437 186,437 189,020 189,020 Capital Project Funding 21,647 5,941,442 4,069,655 1,016,941 1,405,512 Total Expense $ 15,547,566 $ 22,456,244 $ 19,015,443 $ 18,355,317 $ 19,307,490 FY 25-26
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Fund
Review

FINANCE
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Electric
Fund
Initiatives

FINANCE
Included
• Cost of Service Study Fiscal Year 27-28 ($50k)
• Badger Substation Bank Replacement Design
• Capital Project ($1.4M)
Excluded
• Undergrounding Grove Street
• Badger Substation Bank Replacement Construction ($14.2M) • Deployment of Rec Sale Revenue
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Fund
Review
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Beginning Working Capital $ 1,623,041 $ 1,661,785 $ 1,661,785 $ 1,901,393 $ 1,886,530

REVENUES
Utility Usage $ 493,579 $ 441,764 $ 519,728 $ 556,109 $ 556,109 Interest Income 112,928 98,959 64,843 55,035 53,687
Total Revenues $ 606,507 $ 540,723 $ 584,571 $ 611,144 $ 609,796

EXPENSE
Wages $ 48,825 $ 60,344 $ 50,045 $ 62,381 $ 64,523
Overtime 374 1,800 1,000 1,000 1,000
Fringe Benefits 50,067 43,564 55,092 49,068 53,031
Meeting, Travel, and Training 142 2,000 1,745 2,000 2,000 Software Subscriptions & Licenses - - - 105,315 107,479 Printing 400 8,000 6,000 8,600 8,600
Operational Expense - 4,000 - 2,000 2,000
Contracted Services 14,296 34,600 20,030 163,801 28,400 Low Income Assistance 107,717 120,000 117,273 125,500 138,050 Conservation & Energy Rebates - 150,000 - 100,000 100,000 Green House Gas Reduction Measures 44,800 - - 2,200 -
Insurance 3,058 3,514 3,514 4,142 4,758
Transfers out - Electric Vehicle Charging Stations 298,147 90,265 90,265 - - Total Expense $ 567,762 $ 518,087 $ 344,964 $ 626,007 $ 509,841 Ending Working Capital $ 1,661,785 $ 1,684,421 $ 1,901,393 $ 1,886,530 $ 1,986,485 Change in Working Capital $ 38,745 $ 22,636 $ 239,607 $ (14,863) $ 99,955

ELECTRIC PUBLIC BENEFIT FUND
FY 26-27 & FY 27-28 Biennial Budget
FY 25-26
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Fund
Review
90 Item 3.a
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Fund
Review
Electric Projects - Fund 542
Project Name
Adopted
Budget
FY 26-27
Budget
FY 28-29
Budget
FY 29-30
Budget
FY 30-31
Budget Total
Underground Healdsburg Ave $ 4,120,000 $ - $ - $ - $ - $ 4,120,000 Public Electric Vehicle Charging Stations $ - $ 883,333 $ - $ - $ - $ 883,333 Install Backtie for South Healdsburg $ - $ 836,000 $ - $ - $ - $ 836,000 Reconductor Grove Street North of Dry Creek $ - $ 157,850 $ - $ - $ - $ 157,850 Badger Substation Bank Replacement $ - $ - $ 14,229,600 $ - $ - $ 15,748,425 $ 4,120,000 $ 1,877,183 $ 14,229,600 $ - $ - $ 21,745,608 $ 1,518,825
$ 1,518,825
FY 27-28
Budget
$ -
$ -
$ -
$ -
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Fund
Review
Electric Projects - Fund 542
Project Name
Electric
Fund 540
Low Carbon
Fuel
Standards
Fund 547 Total
Electric Fund
540 Total
Underground Healdsburg Ave $ - $ - $ - $ - $ -
Public Electric Vehicle Charging Stations $ - $ 883,333 $ 883,333 $ - $ - Install Backtie for South Healdsburg $ 836,000 $ - $ 836,000 $ - $ - Reconductor Grove Street North of Dry Creek $ 157,850 $ - $ 157,850 $ - $ - Badger Substation Bank Replacement $ - $ - $ - $ 1,518,825 $ 1,518,825 $ 993,850 $ 883,333 $ 1,877,183 $ 1,518,825 $ 1,518,825 FY 26-27 FY 27-28
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Electric
Fund
Initiatives

FINANCE
Electric Public Benefit Fund
Included
• Public Vehicle Charging Stations ($883k)
• Low Income Utility Bill Assistance – CARE ($125k / $138k) • Low Income Conservation & Energy Rebates ($100k per year) Cap and Trade Fund
Included
• Utility Billing Enhancements ($243k / $107k)
• Conservation & Energy Rebates ($300k / $295k)
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Questions & Feedback
94 Item 3.a
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Internal Service Funds
95 Item 3.a
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Vehicle
Replacements

FINANCE
FY 26-27 FY 27-28
Proposed Proposed
Budget Budget

EXPENSES
Community Services - Silverado $ 80,000 $ -
Police - Ford Intercepter 101,643 -
Police - Ford Intercepter 101,643 -
Police - K9 Vehicle 100,000 -
Fire - Sierra - 100,000
Street - Vacuum Truck 92,313 -
Water - Vacuum Truck 315,403 -
Sewer - Vacuum Truck 361,560 -
Electric - Escape 72,915
Electric - F250 Truck - 56,631
Electric - F550 Bucket Truck - 300,000
Total Expense $ 1,225,476 $ 456,631
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Vehicle
Replacements
FY 26-27 FY 27-28
Ending Ending
Fund Balance Fund Balance
Department
Facilities $ 9,236 $ 15,343
Information Services 7,587 15,509
Community Development 77,887 17,009
Police 62,448 323,474
Fire 524,343 85,973
Fire - Measure H 9,773 136,210
Community Services 202,238 571,725
Public Works - Development 8,322 19,977
Public Works - Streets 107,340 153,668
Public Works - Water Distribution 13,416 184,598
Public Works - Wastewater Distribution 12,716 208,832
Public Works - Water Operations 380,065 454,655
Public Works - Wastewater Operations 365,590 455,328
Electric 388,845 420,611
Ending Fund Balance $ 2,169,806 $ 3,062,912
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Building
Maintenance
Projects

FINANCE
FY 26-27 FY 27-28
Proposed Proposed
Budget Budget

EXPENSES
City Hall - EV Charging Station $ 35,000 $ -
Corporation Yard - Document Storage 35,000 -
Corporation Yard - Gate & Doors 22,000 -
Fire Station 1 - Upgrades Phase 1 810,000 -
Police Station - Upgrades Phase 1 40,000 210,000
Museum - Roof Replacement 50,000 -
Senior Center - Kitchen Upgrades 15,000 -
Corporation Yard - Facility Assessment - 35,000
Corporation Yard - Roof Repair - 175,000
Total Expense $ 1,007,000 $ 420,000
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Information
Services

FINANCE
City-wide Initiatives
• Network & Data Center Lease - $695k per year
• GIS Redevelopment - $80k per year
• Cybersecurity Enhancements - $87k per year
• Server Upgrade $130k year two
FY 26-27 FY 27-28
Proposed Proposed
Budget Budget

EXPENSES
Salaries & Benefits $ 1,038,666 $ 1,083,429
Rentals and Leases 815,862 786,023
Meeting, Travel, and Training 21,160 16,200
Telecommunication & Data Services 73,614 74,406
Software Subscriptions & Licenses 668,578 882,622
Operational Expense 127,903 97,071
Contracted Services 528,687 444,787
Land, Bldg, Vehicles and Equipment - 40,000
Overhead Allocation 214,522 214,522
Insurance 40,261 46,244
Total Expense $ 3,566,231 $ 3,721,650
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Questions & Feedback
100
Item 3.a
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