FY 2026-27 & 27-28
Budget Workshop
May 11, 2026
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.
1 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
2 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
3 City of Healdsburg Budget Development Timeline
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
4 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
5 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
6 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
7 Citywide
Expense
Drivers
FINANCE
Future Pension Outlook:
Annual UAL Payments
$-
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
Millions
8 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.
9 General Fund
10 FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
REVENUES
Property Tax $ 3,483,815 $ 3,370,784 $ 3,401,032 $ 3,539,323 $ 3,716,289 Property Transfer Tax 201,695 135,000 183,921 159,085 162,267 Vehicle Lic Fee Swap SB1096 2,115,417 2,118,836 2,231,196 2,224,778 2,336,017 Sales Tax 5,771,171 5,682,925 5,720,000 5,823,819 5,969,772 Business License Taxes 388,674 265,000 246,206 315,000 315,000 Cannabis Business Tax 73,192 137,000 137,080 140,004 140,004 FranchiseTaxes 822,899 883,311 819,856 809,171 807,485
Transient Occupancy Tax 1,407,464 1,487,359 1,487,359 1,531,980 1,577,939 Intergovernmental Revenue 332,078 150,000 300,000 - -
Fees & Charges 218,199 440,335 443,265 449,142 458,125
Unrestricted Interest 344,820 205,111 300,186 255,308 248,855 Restricted Interest 435,036 191,248 189,743 79,934 106,934 Rent Received 165,614 250,916 154,072 154,846 155,693
Misc Charges for Services Revenue 91,233 - 14,113 18,384 18,935 Other Revenues 512,803 491,961 521,052 488,861 486,555
Public Works Services - - - 150,000 150,000
Planning and Building Services 1,611,548 1,692,272 1,607,851 1,473,000 1,543,000 Police Services 442,211 387,445 426,263 377,163 378,396 Fire Serives 765,441 881,566 1,016,291 651,163 659,956
Transfers in - Measure T 867,589 857,496 857,496 900,000 2,700,000 Transfer in - Opiod Settlement Fund 40,242 49,646 49,646 52,620 55,107 Transfers in - Electric Fund 186,437 186,437 186,437 189,020 189,020 Total Revenues $ 20,277,579 $ 19,864,648 $ 20,293,065 $ 19,782,600 $ 22,175,349 FY 25-26
11 Fund
Review
FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
EXPENDITURES BY DEPARTMENT
City Council $ 247,514 $ 280,954 $ 305,127 $ 313,141 $ 334,740 Legal 700,997 700,000 631,758 500,000 500,000
City Manager's Office 2,244,537 2,337,834 2,115,742 2,316,505 2,355,063 Finance 2,273,450 2,643,499 2,400,056 2,939,658 3,067,987 Public Works 59,885 72,550 199,927 310,578 327,463
Planning and Building 2,313,330 2,380,997 2,378,622 2,433,720 2,611,834 Police 8,441,559 8,936,274 8,509,685 9,477,094 9,943,157 Fire 6,211,933 5,334,432 5,460,550 5,248,059 5,522,656
Non-Departmental (2,305,347) (2,323,939) (2,323,939) (2,809,809) (2,728,907) Total Expenditures $ 20,187,857 $ 20,362,602 $ 19,677,528 $ 20,728,946 $ 21,933,993 FY 25-26
12 General
Fund
FINANCE
General Fund Expenditures
Wages &
Benefits
65%
Internal Service
Fees
13%
Operations
20%
Transfers
2%
13 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
14 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
15 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
16 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 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
18 Questions & Feedback
19 Measure T Fund -
Transactions & Use Tax
20 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
21 FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
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 - 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 FY 25-26
22 Fund
Review
FINANCE
FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
Direct Funded Initiatives $ 205,699 $ 207,500 $ 154,961 $ 198,760 $ 206,136 General Fund Operating Transfers 867,589 857,496 857,496 900,000 2,700,000 Streets Operating Transfers 975,000 985,000 985,000 80,000 640,000 Streets Capital Projects 246,752 3,956,919 3,956,919 837,741 528,501 Drainage Capital Projects 317,066 - - 400,000 200,000
Fire Capital Projects 1,938,631 - - - -
Total Expenditures $ 4,550,737 $ 6,006,915 $ 5,954,376 $ 2,416,501 $ 4,274,637 FY 25-26
23 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
24 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
25 Questions & Feedback
26 Measure S Fund –
Affordable Housing
27 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
28 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
29 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
30 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
31 Questions & Feedback
32 Measure H Fund –
Enhanced Fire Protection
33 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 $ 757,266 $ 1,506,000 $ 1,585,681 $ 1,613,227 $ 1,637,426 Interest Income 10,352 - 36,400 31,014 30,209
Total Revenues $ 767,618 $ 1,506,000 $ 1,622,081 $ 1,644,241 $ 1,667,635 FY 25-26
34 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
35 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
36 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 Questions & Feedback
38 Community Services
Fund
39 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 FY 25-26
40 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 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 $ 4,104,198 $ 4,568,208 $ 4,568,208 $ 3,577,554 $ 3,743,765 Total Revenues $ 8,647,594 $ 8,619,901 $ 8,844,855 $ 9,047,532 $ 9,159,932 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 FY 25-26
42 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
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
44 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 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 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 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
• Meseum Roof ($50k)
• Senior Center ($15k)
Excluded
• Capital Project Funding
• Parks Deferred Maintenance Funding
48 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 Questions & Feedback
50 Streets Fund
51 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
52 FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
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 649 500 300 500 500
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 Expenditures $ 1,594,142 $ 1,685,111 $ 1,678,423 $ 1,444,195 $ 1,522,405 FY 25-26
53 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 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 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 Streets
Fund
Initiatives
FINANCE
Streets Projects - Fund 512
Project Name
Measure T
Fund 105
SB1
(RMRA)
Fund 202
Water Fund
520
Building
Maintenance
Fund 604
Parking
Impact Fee
Fund 905
Traffic
Impact Fee
Fund 910
Landfill
Settlement
Funds TDA Total
Ward St Neighborhood Revitalization $ 106,001 $ - $ - $ - $ - $ - $ - $ - $ 106,001 US-101 and Dry Creek Road Interchange Improvements $ - $ - $ - $ - $ - $ 1,661,000 $ - $ - $ 1,661,000 Pavement Preventative Maintenance $ - $ 500,000 $ - $ - $ - $ - $ 642,000 $ - $ 1,142,000 Sunset Drive Slope Stabilization and Pavement Repair $ 122,500 $ - $ 52,500 $ - $ - $ - $ - $ - $ 175,000 West Plaza Parking Lot Rehabilitation $ - $ - $ - $ 730,000 $ 120,000 $ - $ - $ - $ 850,000 Front Street and First Street Rehabilitation $ 300,000 $ - $ - $ - $ - $ - $ - $ - $ 300,000 Sidewalk Repair and Gap Closure $ - $ - $ - $ - $ - $ - $ 75,000 $ 75,000 $ 528,501 $ 500,000 $ 52,500 $ 730,000 $ 120,000 $ 1,661,000 $ 642,000 $ 75,000 $ 4,309,001 FY 27-28
57 Streets
Fund
Initiatives
FINANCE
Included
• Streetlight Maintenance
• Pothole & Signage Maintenance
• $7.1 Million in Capital Projects
Excluded
• Deferred Capital Projects
58 Questions & Feedback
59 Water Fund
60 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 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
62 Fund
Review
FINANCE
63 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 Fund
Review
FINANCE
65 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 Questions & Feedback
67 Wastewater Fund
68 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 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 Fund
Review
FINANCE
71 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
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
72 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
73 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
74 Questions & Feedback
75 Drainage Fund
76 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
77 FY 26-27 FY 27-28
FY 24-25 Amended Estimated Proposed Proposed
Actual Budget Year End Budget Budget
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 Bad Debt Expense 1,526 - - - -
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 -DR002 741 - - -
Total Expenses $ 803,186 $ 865,720 $ 790,225 $ 930,153 $ 1,018,102 FY 25-26
78 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
79 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
80 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
81 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
82 Questions & Feedback
83 Electric Funds
84 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
85 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 77,804 73,500 73,500
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 8,125,543 9,233,461 9,415,757 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) - -
Bad Debt Expense 21,738 - - - -
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
86 Fund
Review
FINANCE
87 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
88 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
89 Fund
Review
90 Electric
Fund
Initiatives
FINANCE
Electric Public Benefit Fund
Included
• Utility Billing Enhancements ($243k / $107k)
• Low Income Utility Bill Assistance – CARE ($125k / $138k) • Low Income Conservation & Energy Rebates ($100k per year) Cap and Trade Fund
Included
• Public Vehicle Charging Stations ($883k)
• Conservation & Energy Rebates ($300k / $295k)
91 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
$ -
$ -
$ -
$ -
92 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
93 Questions & Feedback
94 Internal Service Funds
95 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
96 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 85,973
Police 62,448 136,210
Fire 524,343 571,725
Fire - Measure H 9,773 19,977
Community Services 202,238 323,474
Public Works - Development 8,322 17,009
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
97 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
98 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
99 Questions & Feedback
100