313
Resolution No. 2026-XXX
4903-3490-1426, v. 1
A
YES: Councilmembers:
NOES: Councilmembers:
ABSENT: Councilmembers:
ABSTAIN: Councilmembers:
______
____________________
Richard Pearl, Mayor
A
TTEST:
______
_________________
Hope Ithurburn, City Clerk
314
City of Lincoln
Disruption of Telephonic or Internet Service During Public Meetings Policy
1. Background
Senate Bill 707 (2025) amended the Brown Act to require eligible legislative bodies to adopt, on or before July 1, 2026, a policy addressing how the agency will respond to disruptions in telephonic or internet service that prevent members of the public from attending or observing a meeting remotely. This policy is adopted to comply with that requirement and to ensure continuity of public participation during technical disruptions.
2. Purpose
This policy establishes procedures for responding to a disruption in the telephonic or internet services that provide two-way remote public access to meetings of the City of Lincoln, as required by the Brown Act (Gov. Code § 54953.4). The policy ensures transparency, public participation, and continuity of government during technology disruptions.
3. Definitions
For purposes of this policy:
• “Disruption” means any failure, outage, or other interruption that prevents members of the public from attending or observing the meeting via these remote access services.
• “Remote access services” means the two-way telephonic service and/or two- way audiovisual platform used to provide real-time remote public attendance and observation of meetings.
4. Applicability
This policy applies to all open and public meetings of the City of Lincoln at which remote public participation is offered or required under the Brown Act.
5. Procedures in the Event of a Service Disruption
5.1. Response to Service Disruption
If the Presiding Officer or Clerk becomes aware of a disruption to the agency’s remote access services that prevents members of the public from attending or observing the meeting remotely:
1. The Presiding Officer or Clerk shall immediately announce the disruption to the public.
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4937-5529-0034, v. 1
2. The Presiding Officer may then call for a recess of the open session or convene the legislative body in closed session, consistent with the Brown Act.
3. Staff shall begin efforts to diagnose and restore the disrupted service.
4. The meeting shall remain in recess for at least one hour or until service is restored, whichever is sooner. The recess period may be extended if restoration efforts are ongoing.
5.2. Efforts to Restore Service
The agency shall make good faith efforts to restore remote access services, which may include:
• Troubleshooting platform or teleconferencing software • Resetting or replacing audiovisual equipment
• Attempting alternative connection methods
• Contacting necessary support staff or service providers • Switching to back-up equipment or platforms, if available The City Clerk shall document the restoration efforts undertaken.
6. Reconvening the Open Session
6.1. Timing
The open session may be reconvened after at least one hour has elapsed from the time of disruption or as soon as service is restored, whichever occurs earlier.
6.2. If Service Is Restored
If the remote access service is restored before or at the time the meeting reconvenes, the meeting shall continue as normal.
6.3. If Service Is Not Restored
If service has not been restored after one hour, the Legislative Body may reconvene and:
1. Adjourn the meeting; or
2. Continue the meeting in open session by adopting, by roll call vote, the following, or a substantially similar, finding:
316
4937-5529-0034, v. 1
“The City of Lincoln has made good faith efforts to restore telephonic or internet service in accordance with its adopted policy, and the public interest in continuing the meeting outweighs the public interest in remote public access.”
Upon adoption of the finding, the legislative body may continue the open session despite the fact that remote access services have not been restored.
7. Recordkeeping
The Clerk shall enter a brief statement into the meeting minutes, including the following:
• The nature and time of the disruption
• The restoration efforts undertaken
• The time the meeting was reconvened (if applicable)
• Any finding adopted pursuant to Section 6.3
8. Review and Updates
This policy may be amended by the City of Lincoln City Council at a noticed public meeting in open session, not on the consent calendar.
317
SUBJECT:
Adopt a Resolution Approving a Full-Time Police Records Supervisor Position and Corresponding Salary Schedule.
(Veronica Rodriguez)
SUBMITTED BY:
Veronica Rodriguez
DEPARTMENT:
Human Resources
DATE:
June
9, 2026
Item Number 15.B
STAFF RECOMMENDATION:
Staff recommends that the City Council adopt a resolution approving a full-time Police Records Supervisor position and corresponding salary schedule. This proposal will establish dedicated supervisory oversight for the Police Department's Records Unit. The estimated fiscal impact for the remainder of FY 25/26 is $7,094 (Fund 1000), which can be absorbed within the Police Department's existing budget authority due to salary savings generated by recent vacancies. The ongoing annual cost of approximately $113,511 (salary and benefits) is not currently included in the remainder of the budget period for FY 26/27 and a budget augmentation is requested.
BACKGROUND/INTRODUCTION:
The Lincoln Police Department performs a broad range of law enforcement and public safety functions that depend on accurate, timely, secure, and legally compliant records management.
Police records operations support criminal investigations, prosecution, statistical reporting, court compliance, records retention, public transparency, and interagency information sharing.
These functions include report intake and processing, records indexing and maintenance, records retention, subpoenas, sealing and purging of records, records release and redaction, support for mandated reporting, and access control for criminal justice information systems.
Prior to a recent retirement, the Department’s supervisory model assigned oversight of the Records Unit to the Dispatch Supervisor, with one supervisor responsible for both emergency communications and police records functions. While that structure provided shared supervision across both sections, it also required a single position to divide attention between two operational areas with distinct service demands, staffing needs, and compliance responsibilities. Dispatch supervision is a full-time, high-liability assignment that requires sustained attention to emergency communications staffing, shift coverage, training, quality
STAFF REPORT
318
assurance, emergency response protocols, and critical incident support. At the same time, the Records Unit performs specialized legal, technical, and administrative functions requiring focused oversight of confidentiality analysis, lawful release and redaction review, subpoenas and court orders, records retention and destruction controls, mandated reporting, audit readiness, and access restrictions for criminal justice information systems. As service demands have increased, maintaining both functions under one supervisor has created competing operational priorities between urgent real-time dispatch responsibilities and time- sensitive records compliance obligations.
The attached Police Records Supervisor classification description reflects the level of dedicated oversight now needed for the Records Unit. Under general direction, the position plans, organizes, coordinates, and supervises the activities and operations of the Police Department Records Unit; supervises and evaluates assigned staff; develops records unit procedures and work standards; performs and oversees complex, technical, and confidential administrative work involving the receipt, maintenance, security, retention, dissemination, and release of law enforcement records; serves as the department’s designated custodian of police records as assigned; and ensures compliance with applicable federal, state, and local laws, regulations, court orders, and department policies related to records retention and release. The classification also includes responsibility for subpoenas and legal demands, records-related responses to public and interagency requests, retention and destruction procedures, records-system quality control, DOJ-mandated reporting, CLETS-related compliance support, and court testimony regarding records as needed.
Establishing a dedicated Police Records Supervisor will align the Department’s supervisory structure with the actual scope and complexity of records operations, provide focused leadership for a highly regulated function, and allow dispatch supervision to remain concentrated on emergency communications operations.
FINDINGS/ANALYSIS:
The attached Police Records Supervisor classification establishes a dedicated first-line supervisory position responsible for overseeing Records Unit operations, staff supervision, training, quality control, and compliance-related activities.
As described above, the increasing complexity of records management functions and emergency communications operations has demonstrated the need for dedicated supervision of each function. Establishing a Police Records Supervisor will provide focused oversight of records operations and reduce operational and compliance risks associated with competing supervisory priorities, including delayed responses, inconsistent supervision, reduced staff development, and potential deficiencies in records-management oversight.
Approval of this position will provide dedicated supervisory oversight for the Records Unit, strengthen accountability and workflow management, support staff development, and enhance compliance with statutory and regulatory requirements governing police records and criminal justice information. It will also allow dispatch supervision to remain concentrated on emergency communications operations rather than divided between two distinct sections with separate service demands and risk profiles.
The proposed salary range of $69,550 to $93,204 annually is supported by a compensation survey of comparable regional agencies, including Woodland, Roseville, West Sacramento, 319
Davis, Folsom, and Rocklin. The survey found annual salary ranges generally spanning approximately $69,600 to $88,700. The proposed salary range of $69,550 to $93,204 annually positions the City competitively within the surveyed market while recognizing the specialized supervisory, compliance, and records-governance responsibilities assigned to the classification.
The classification is a journey-level supervisory assignment requiring extensive law enforcement records experience, including lead or supervisory experience, together with specialized training related to public records administration and criminal justice information systems. In addition, the position places significant emphasis on regulatory compliance, legal- process coordination, and records-governance responsibilities. Beyond traditional records-unit supervision, the classification includes responsibility for lawful release and redaction review, subpoenas and legal demands, records retention and authorized destruction oversight, DOJ- mandated reporting, CLETS-related compliance support, audit readiness, and service as the department's designated custodian of records as assigned.
Accordingly, the proposed salary range is justified by the scope, complexity, and regulatory nature of the assigned duties, as well as the City's need to recruit and retain a qualified and experienced candidate in a competitive labor market.
FISCAL IMPACT:
The estimated fiscal impact of this proposal for the remainder of FY 25/26 is $7,094. This cost can be absorbed within the Police Department's existing budget authority due to salary savings generated by recent vacancies. The ongoing annual cost of approximately $113,511 (salary and benefits) is not currently included in the remainder of the budget period, FY 26/27, and a budget augmentation is requested in the attached resolution. However, it should be noted that there are currently several vacant positions within the Police Department and if all of those positions are not filled during FY26/27 there would not be a financial impact to the General Fund.
ATTACHMENTS:
Reso_Police_Records_Supervisor.docx
Signed- Memo to CM RE Approval of Police Records Supervisor Spec.pdf PFMM Salary Worksheet_Proposed-06.09.26.pdf
320
Resolution No. 2026-XXX
RESOLUTION NO. 2026-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN
APPROVING THE ESTABLISHMENT OF A POLICE RECORDS SUPERVISOR
POSITION AND CORRESPONDING SALARY SCHEDULE
WHEREAS, the City of Lincoln Police Department performs law enforcement and public safety functions that depend upon accurate, secure, timely, and legally compliant records management; and
WHEREAS, the City Council finds that the increasing complexity of police records management functions and emergency communications operations warrants dedicated supervisory oversight of the Police Department Records Unit; and
WHEREAS, the Police Records Supervisor classification establishes a first -line supervisory pos ition responsible for overseeing Records Unit operations, staff supervision, training, quality control, records governance, and compliance -related activities; and
WHEREAS, Chapter 2.41.030 of the Lincoln Municipal Code requires the City Council to establ ish compensation, salary ranges, and intermediate salary steps for all classifications; and
WHEREAS, Section 570.5 of Title 2 of the California Code of Regulations requires that pay schedules be duly approved and adopted by the employer's governing body and made publicly available.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lincoln authorizes:
Section 1. The establishment of one full -time permanent Police Records Supervisor position
Section 2. The adoption of the salary schedule for the newly established Police Records Supervisor classification.
Section 3. An additional staff allocation in the Police Department and a budget augmentation of $113,511 for Fiscal Year 2026/2027.
PASSED AND ADOPTED this 9th day of June 2026, by the following vote:
AYES: Councilmembers:
NOES: Councilmembers:
ABSENT: Councilmembers:
ABSTAIN: Councilmembers:
321
Richard Pearl, Mayor
ATTEST:
Hope Ithurburn, City Clerk
322
323
CITY OF LINCOLN
POLICE RECORDS SUPERVISOR
Class specifications are only intended to present a descriptive summary of the range of duties and responsibilities associated with specified positions. Therefore, specifications may not include all duties performed by individuals within a classification. In addition, specifications are intended to outline the minimum qualifications necessary for entry into the class and do not necessarily convey the qualifications of incumbents within the position.
DEFINITION
Under general direc�on, plans, organizes, coordinates, and supervises the ac�vi�es and opera�ons of the Police Department Records Unit; assigns, supervises, trains, and evaluates assigned personnel; develops and implements records unit procedures and work standards; performs and oversees complex, technical, and confiden�al work involving the receipt, maintenance, security, reten�on, dissemina�on, and release of law enforcement records; serves as the department’s designated custodian of police records as assigned; ensures compliance with applicable federal, state, and local laws, regula�ons, court orders, and department policies; and performs related du�es as required.
DISTINGUISHING CHARACTERISTICS
This is the full supervisory-level classifica�on in the Police Records series. Incumbents are responsible for planning, organizing, assigning, supervising, and reviewing the work of staff engaged in police records func�ons and for overseeing the day-to-day opera�ons of the Records Unit. This classifica�on is dis�nguished from lead or senior-level records classifica�ons by its ongoing responsibility for personnel supervision, work planning, evalua�on, training, compliance oversight, and administra�on of unit procedures.
SUPERVISION RECEIVED/EXERCISED
Receives general direc�on from a Police Captain, Lieutenant, or designee.
Exercises direct supervision over assigned records staff and may exercise indirect supervision over temporary staff and/or volunteers, as assigned.
ESSENTIAL FUNCTIONS
The City reserves the right to add, modify, change, or rescind work assignments of different posi�ons and to make reasonable accommoda�ons so that qualified employees can perform the essen�al func�ons of the job.
Du�es and responsibili�es include, but are not limited to the following:
• Plans, organizes, assigns, supervises, and reviews the work of assigned records staff engaged in police records intake, processing, indexing, filing, imaging, dissemina�on, reten�on, and release. • Establishes, implements, and monitors unit priori�es, workflows, procedures, and work standards to ensure �mely service delivery, legal compliance, and accuracy of records. 324
2 • Recommends and assists in the development and implementa�on of unit goals, objec�ves, policies, and procedures.
• Reviews work methods, procedures, and service levels and recommends opera�onal improvements.
• Par�cipates in the selec�on of staff; coordinates and/or provides training; completes performance evalua�ons; and counsels employees.
• Maintains the security and confiden�ality of police records and ensures compliance with laws, regula�ons, court orders, and department policies governing the reten�on, dissemina�on, and release of law enforcement records and restricted informa�on, including appropriate handling of confiden�al or sealed records.
• Oversees and coordinates responses to subpoenas, court orders, and other legal demands for records; reviews records for completeness, lawful release, and applicable redac�ons. • Coordinates responses to public, legal, and interagency requests for police records and informa�on consistent with City policy and applicable law. • Coordinates responses to public, legal, and interagency requests for police records and informa�on consistent with City policy and applicable law. • Develops and implements methods and procedures for effec�ve records management, including internal controls and processes for records reten�on, sealing, purging, and authorized destruc�on ; ensures compliance with local, state, and federal requirements. • Ensures compliance with applicable records reten�on schedules and legal requirements; oversees purging and prepara�on of documents for authorized destruc�on. • Oversees record-keeping systems and proper classifica�on, indexing, and maintenance of police reports and related records; ensures data integrity, consistency and quality control. • Prepares, reviews, and coordinates accurate and �mely sta�s�cal, opera�onal, and mandated reports (including DOJ-mandated repor�ng where applicable) and assists with or responds to records-related audits, inspec�ons, and inquiries.
• Provides or coordinates training and compliance support related to access to and use of CLETS (California Law Enforcement Telecommunica�ons System), and associated records requirements in accordance with applicable laws, regula�ons and department policy. • Operates, maintains, and provides func�onal support related to records-unit hardware/so�ware; tests and implements so�ware updates and new programs as assigned. • Responds to complex ci�zen, atorney, and interagency inquiries; researches issues and recommends appropriate ac�on or resolu�on as needed.
325
3 • Coordinates and cooperates with other City departments and outside agencies to provide informa�on or assistance as needed.
• May tes�fy in court regarding police records, processes, and/or authen�city of records, as required.
• Performs related du�es as assigned.
PHYSICAL, MENTAL AND ENVIRONMENTAL WORKING CONDITIONS
Physical Demands
• Must possess mobility to work in a standard office se�ng and use standard office equipment, including a computer; vision to read printed materials and a computer screen; and hearing and speech to communicate in person and over the telephone. • Work is primarily sedentary with intermitent standing/walking; requires finger dexterity for keyboarding and opera�ng office equipment; occasional bending/stooping/reaching; occasional li�ing/carrying of files and records generally up to approximately 20 pounds.
Mental Demands
• Must maintain concentra�on and accuracy amid frequent interrup�ons; interpret and apply rules and legal requirements; exercise sound judgment and discre�on; and manage mul�ple priori�es and deadlines.
Environmental Condi�ons / Working Condi�ons
• Work is performed in an office environment with regular contact with staff, the public, including occasionally upset individuals, and criminal jus�ce partners. Incumbents may be exposed to sensi�ve or disturbing informa�on
• May be required to work evenings, weekends, holidays, or a�er-hours on-call based on opera�onal needs.
• Must successfully complete a thorough background inves�ga�on.
QUALIFICATIONS
Educa�on and/or Experience
Any combina�on of educa�on and experience that has provided the knowledge, skills and abili�es necessary for a Police Records Supervisor. A typical way of obtaining the required qualifica�ons is:
• Equivalent to gradua�on from high school; AND
• Five (5) years of increasingly responsible full-�me experience in law enforcement records func�ons, including at least one (1) year in a lead or supervisory capacity.
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4 License/Cer�ficate
• Possession of or ability to obtain a valid Class C California driver’s license. • POST Basic Records Cer�ficate within twelve (12) months of appointment. • POST Records Supervisor Course/Cer�ficate within twelve (12) months of appointment. • Public Records Act course within twelve (12) months of appointment. • Addi�onal compliance/training cer�fica�ons as required by the Department/DOJ.
KNOWLEDGE, SKILLS AND ABILITIES
Knowledge of:
• Principles and prac�ces of law enforcement records management, including confiden�ality, dissemina�on restric�ons, quality control, and records security. • Opera�ons, services, and ac�vi�es of a Police Records Unit. • Applicable federal, state, and local laws, regula�ons, court orders and policies affec�ng police records, including the California Public Records Act, and related informa�on systems. • Records reten�on, sealing, purging and authorized destruc�on prac�ces. • Computer systems and criminal jus�ce informa�on systems, including CLETS/NCIC concepts as applicable to assigned du�es.
• Principles and prac�ces of supervision, training, performance evalua�on, coaching and basic discipline.
• Modern office procedures, methods, and equipment, including standard business so�ware. • Methods of researching, compiling, analyzing, and maintaining technical and statistical records and reports.
Skill to:
• Effec�vely use records-related so�ware and standard business applica�ons to compile, audit, retrieve, and maintain informa�on and to produce accurate reports and correspondence.
327
5 Ability to:
• Plan, organize, supervise, train, and evaluate assigned staff and ensure work is performed effec�vely and in compliance with applicable laws, regula�ons, and policies. • Interpret, explain, and apply records unit policies and applicable laws to rou�ne and complex records requests, subpoenas, court orders, and disclosure decisions. • Maintain confiden�ality and exercise tact, discre�on, and independent judgment within general policy and legal guidelines.
• Independently organize and priori�ze mul�ple tasks and meet cri�cal deadlines in a high- interrup�on environment.
• Communicate clearly and concisely, orally and in wri�ng, using appropriate English grammar and syntax.
• Establish and maintain effective working relationships with staff, law enforcement agencies, courts, attorneys, other public agencies, and the public.
FLSA: Nonexempt
Employee Group: Lincoln Police and Fire Mid-Management Group Resolu�on:
Adop�on:
328
MOU Dates: 7/21 - 6/27
Resolution: 2023-110
Employee Group: Police/Fire Mid-Management Last Revision: 6/13/2023 Last Revision: 6/9/2026
Resolution: TBD
Job Classification Adopted Effective Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Battalion Chief 6/13/23 7/13/25 41.30696 43.37232 45.54093 47.81798 50.20888 52.71932 55.35529 10,023.82 10,525.02 11,051.27 11,603.83 12,184.02 12,793.22 13,432.88 120,285.88 126,300.18 132,615.20 139,245.96 146,208.26 153,518.66 161,194.61 Battalion Chief GFE 10/27/20 7/50/20 45.47616 47.75000 50.13750 52.64429 55.27652 58.04036 60.94241 11,035.55 11,587.33 12,166.70 12,775.01 13,413.77 14,084.46 14,788.69 132,426.58 139,048.00 146,000.40 153,300.16 160,965.22 169,013.52 177,464.30 Battalion Chief GFE 2080 10/27/20 7/50/20 63.66663 66.85000 70.19250 73.70200 77.38713 81.25650 85.31938 11,035.55 11,587.33 12,166.70 12,775.01 13,413.77 14,084.46 14,788.69 132,426.58 139,048.00 146,000.40 153,300.16 160,965.22 169,013.52 177,464.30 Fire Division Chief 6/13/23 7/13/25 73.80707 77.49747 81.37235 85.44082 89.71289 94.19855 98.90854 12,793.23 13,432.90 14,104.54 14,809.74 15,550.23 16,327.75 17,144.15 153,518.70 161,194.74 169,254.48 177,716.90 186,602.81 195,932.99 205,729.76 Police Lieutenant 6/13/23 7/13/25 64.86465 68.10789 71.51328 75.08894 78.84339 82.78556 86.92484 11,243.21 11,805.37 12,395.63 13,015.42 13,666.19 14,349.50 15,066.97 134,918.48 141,664.40 148,747.61 156,185.00 163,994.25 172,193.96 180,803.67 Police Records Supervisor 6/9/2026 6/9/2026 33.43762 35.10951 36.86498 38.70823 40.64364 42.67582 44.80962 5,795.85 6,085.65 6,389.93 6,709.43 7,044.90 7,397.14 7,767.00 69,550.26 73,027.77 76,679.16 80,513.12 84,538.78 88,765.71 93,204.00 Police Sergeant 2080 6/13/23 7/13/25 56.40405 59.22427 62.18549 65.29466 68.55947 71.98744 75.58679 9,776.70 10,265.54 10,778.82 11,317.74 11,883.64 12,477.82 13,101.71 117,320.41 123,186.48 129,345.82 135,812.90 142,603.70 149,733.88 157,220.53 Police Sergeant 2184 6/13/23 7/13/25 53.71815 56.40406 59.22426 62.18548 65.29476 68.55949 71.98747 9,776.70 10,265.54 10,778.82 11,317.76 11,883.65 12,477.83 13,101.72 117,320.44 123,186.47 129,345.79 135,813.08 142,603.75 149,733.93 157,220.63 Battalion Chief GFE E56* 6/13/23 6/18/23 61.25148
14,863.69
178,364.30
Battalion Chief GFE E80* 6/13/23 6/18/23 85.75207
14,863.69
178,364.30
*EMT cert pay rolled into base wages in accordance with LPFMM MOU 2021-27 Section 5.6(A) City of Lincoln Salary Schedule
1 of 1 Timebase: Hourly/Monthly/Annual329
MOU D a t e s: 7/21 - 6/27
Resolution: 2023-110
Employee Group: Police/Fire Mid-Management La st Re vision: 6/9/2026 Resolution: TBD
Job Classification Adopted Effective Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Battalion Chief 6/13/23 7/12/26 42. 54617 44.67348 46.90716 49.25252 51.71515 54.30090 57.01595 10,324.54 10,840.77 11,382.80 11,951.94 12,549.54 13,177.02 13,835.87 123,894.46 130,089.19 136,593.66 143,423.34 150,594.50 158,124.22 166,030.44 Battalion Chief GFE 10/27/20 7/50/20 45.47616 47.75000 50.13750 52.64429 55.27652 58.04036 60.94241 11,035.55 11,587.33 12,166.70 12,775.01 13,413.77 14,084.46 14,788.69 132,426.58 139,048.00 146,000.40 153,300.16 160,965.22 169,013.52 177,464.30 Battalion Chief GFE 2080 10/27/20 7/50/ 20 63.66663 66.85000 70.19250 73.70200 77.38713 81.25650 85.31938 11,035.55 11,587.33 12,166.70 12,775.01 13,413.77 14,084.46 14,788.69 132,426.58 139,048.00 146,000.40 153,300.16 160,965.22 169,013.52 177,464.30 Fire Division Chief 6/13/23 7/12/ 26 76.02128 79.82240 83.81352 88.00404 92.40427 97.02451 101.87580 13,177.02 13,835.88 14,527.68 15,254.03 16,016.74 16,817.58 17,658.47 158,124.26 166,030.58 174,332.11 183,048.41 192,200.89 201,810.98 211,901.65 Police Lieutenant 6/13/23 7/12/26 66.81059 70.15112 73.65867 77.34161 81.20869 85.26913 89.53258 11,580.50 12,159.53 12,767.50 13,405.88 14,076.17 14,779.98 15,518.98 138,966.03 145,914.33 153,210.04 160,870.55 168,914.08 177,359.78 186,227.78 Police Records Supervisor 6/9/2026 7/12/2026 34.44075 36.16279 37.97093 39.86948 41.86295 43.95610 46.15390 5,969.73 6,268.22 6,581.63 6,910.71 7,256.24 7,619.06 8,000.01 71,636.77 75,218.61 78,979.54 82,928.51 87,074.94 91,428.69 96,000.12 Police Sergeant 2080 6/13/23 7/12/26 58.09617 61.00100 64.05105 67.25350 70.61625 74.14707 77.85439 10,070.00 10,573.51 11,102.18 11,657.27 12,240.15 12,852.16 13,494.76 120,840.03 126,882.07 133,226.19 139,887.29 146,881.81 154,225.90 161,937.14 Police Sergeant 2184 6/13/23 7/12/26 55.32970 58.09618 61.00099 64.05104 67.25360 70.61628 74.14709 10,070.00 10,573.51 11,102.18 11,657.29 12,240.15 12,852.16 13,494.77 120,840.06 126,882.06 133,226.16 139,887.47 146,881.86 154,225.95 161,937.25 Battalion Chief GFE E56* 6/13/23 6/18/23 61.25148
14,863.69
178,364.30
Battalion Chief GFE E80* 6/13/23 6/18/23 85.75207
14,863.69
178,364.30
*EMT cert pay rolled into base wages in accordance with LPFMM MOU 2021-27 Section 5.6(A) City of Lincoln Salary Schedule
1 of 1 Timebase: Hourly/Monthly/Annual
330
SUBJECT:
Receive and File a Report on the Status of the Water,
Wastewater, and Sewer Funds. (Nita Wracker)
SUBMITTED BY:
Nita Wracker
DEPARTMENT:
Finance
DATE:
June
9, 2026
Item Number 15.C
STAFF RECOMMENDATION:
Utility rates are scheduled to increase July 1, 2026, staff recommend Council receive information on the scheduled rate increase and a report on the status of the Water, Wastewater, and Solid Waste.
BACKGROUND/INTRODUCTION:
The City’s three enterprise funds, Water, Wastewater and Solid Waste had been operating in a deficit status for several years. It was apparent that should the status quo have continued; these funds would have been bankrupt within a short time. Additionally, these enterprise funds did not have sufficient reserves to pay for needed infrastructure repairs/replacement or other capital improvement needs. Without rate increases, the Water and Wastewater funds would have become insolvent before the end of Fiscal Year 2024-2025.
Enterprise funds are not permitted to make a profit and they may only charge and collect revenues to cover the cost of providing the service. Rates levied to customers must be fair and equitable. A certain customer class, such as residential, cannot be charged more than their fair share to pay for another customer class, such as commercial. Additionally, members of a customer class cannot subsidize the rates of other members of that customer class. This means that a lower rate can’t be charged for customers of lower income or fixed income as that would require other customers to pay more than their share.
To keep pace with the rising costs of providing safe, reliable water, sewer, and trash services, and after conducting the Proposition 218 process in accordance with California law, the City of Lincoln implemented new rates. Because customers had been paying rates that had been in place between 6 and 10 years, City Council made the incredibly hard decision to implement large rate increases in the first year. The large rate increases were necessary in order to help cure the deficit status of these funds.
STAFF REPORT
331
FINDINGS/ANALYSIS:
Due to the increased rates we are now able to begin addressing capital replacement and repair needs that the City has deferred due to a lack of funds. For example Water-Capital Replacement funds will be used to address water lines that are prone to or have a history of leaks and implementing a schedule to replace aging waterlines and City wells. Additionally, Wastewater-Capital Replacement funds will be used to address replacing sewer lines that are close to 100 years old and lift station refurbishment. The funds collected aren’t sufficient to accomplish all of the needed repairs and replacement but with the current rate structure in place, City staff are able to begin the process of performing critical repairs and replacement.
No action is needed at this time, the rate increases are scheduled to go into effect July 1, 2026. However, Council has the option to provide direction to staff to reduce the scheduled rate increase or eliminate them.
FISCAL IMPACT:
Adopting and implementing annual rate increases to pay for ongoing expenses helps to ensure rate increases will be small and manageable for rate payers. The City is now on a solid path to fiscal sustainability for the Water, Wastewater and Solid Waste funds. As revenues are collected, City staff are able to begin to address outstanding maintenance, repairs and replacement of aging infrastructure.
ATTACHMENTS:
RATE-TABLES.pdf
Utility fund balances.pdf
332
NEW UTILITY RATES
The new water, wastewater, and solid waste rates will
take effect beginning October 1, 2023
Proposed Rates Current 2024 2025 2026 2027 2028
Oct 2023 Jul 2024 Jul 2025 Jul 2026 Jul 2027
3.0% 3.0% 3.0% 3.0%
Effective Date
Revenue Adjustment
Monthly Fixed Charge
Meter Size
3/4-inch $16.79 $26.99 $27.80 $28.64 $29.50 $30.39
1-inch $27.92 $39.25 $40.43 $41.65 $42.90 $44.19
1 1/2-inch $67.14 $82.14 $84.61 $87.15 $89.77 $92.47
$106.36 $125.03 $128.79 $132.66 $136.64 $140.74
$243.37 $275.15 $283.41 $291.92 $300.68 $309.71
2-inch
3-inch
4-inch $419.59 $468.16 $482.21 $496.68 $511.59 $526.94
6-inch $895.18 $988.97 $1,018.64 $1,049.20 $1,080.68 $1,113.11 8-inch $1,566.53 $1,724.24 $1,775.97 $1,829.25 $1,884.13 $1,940.66 Monthly Water CIP Component
Meter Size
3/4-inch $0.81 $14.25 $14.68 $15.13 $15.59 $16.06
1-inch $1.34 $23.74 $24.46 $25.20 $25.96 $26.74
1 1/2-inch $3.22 $56.97 $58.68 $60.45 $62.27 $64.14
$5.09 $90.19 $92.90 $95.69 $98.57 $101.53
$11.67 $206.49 $212.69 $219.08 $225.66 $232.43
2-inch
3-inch
4-inch $20.13 $356.01 $366.70 $377.71 $389.05 $400.73
6-inch $42.93 $759.47 $782.26 $805.73 $829.91 $854.81
8-inch $75.13 $1,329.07 $1,368.95 $1,410.02 $1,452.33 $1,495.90 Usage, $/kgal
Potable
Water $2.37 $3.64 $3.75 $3.87 $3.99 $4.11
Construction $4.74 $4.74 $4.74 $4.74 $4.74 $4.74
Fiscal Year
WATER
333
NEW UTILITY RATES
The new water, wastewater, and solid waste rates will
take effect beginning October 1, 2023
334
NEW UTILITY RATES
The new water, wastewater, and solid waste rates will
take effect beginning October 1, 2023
335
336
UTILITY FUND BALANCES
337
SUBJECT:
Sales Tax Measure Presentation Discussion. (Sean Scully) SUBMITTED BY:
City Clerk
DEPARTMENT:
City Manager's Office
DATE:
June
9, 2026
Item Number 15.D
STAFF RECOMMENDATION:
Staff recommends that the City Council receive the presentation regarding public safety and community funding priorities, as well as information on potential future locally controlled revenue measure options.
BACKGROUND/INTRODUCTION:
The City of Lincoln is a full-service city that provides a broad range of municipal services to the community. Many core services that do not generate user-fee revenue are funded through the General Fund, which is supported primarily by property tax and sales tax revenues. These services include public safety, street maintenance, library services, recreation services, and parks. Since the mid-1990s, Lincoln has periodically faced challenges in maintaining a structurally healthy General Fund due to a variety of factors.
One ongoing challenge affecting General Fund revenues has been the lack of diversification in the City’s revenue streams. Lincoln has historically been heavily reliant on property tax; however, because the City receives only a small share of the overall property tax collected, this limits the City’s ability to expand or enhance General Fund supported services. As a result, the City is currently operating with a structural deficit. According to the City’s attached five-year financial forecast, are projected to be exhausted by 2030, which would likely require service reductions and/or significant financial restructuring. In addition, the forecast does not include public safety salaries and benefits for fire and police personnel that are currently funded through the property tax shift discussed below. It also bears noting that Lincoln’s public safety staffing levels are currently below those of most incorporated Placer County jurisdictions, both in employees per capita and in public safety spending per resident. Any future reductions to public safety funding would further worsen that position and likely result in a significant reduction in service levels.
In 2020, the City and Placer County entered into an agreement to shift property tax increment associated with certain Tax Rate Areas within the City. That agreement required the City to present a supplemental locally controlled sales tax measure for voter consideration. Given these circumstances, the City Council has, for the past several years, identified exploration
STAFF REPORT
338
and development of a future revenue measure as a strategic priority for the organization. In response, staff conducted research, financial analysis, and extensive community outreach to better understand community priorities and identify the most appropriate means of funding those services. The outreach effort has been extensive and has included:
Direct mailers to households throughout Lincoln, resulting in more than 1,500 survey responses.
Statistically valid research conducted across diverse segments of the community.
Chiefs’ roundtables and Coffee with the Chiefs events to engage community members and provide opportunities to speak directly with public safety leaders about community priorities.
Dozens of meetings with community groups regarding public safety priorities.
Dozens of formal presentations to Lincoln nonprofit organizations, community groups, key stakeholders, and members of the business community.
These efforts resulted in a proposed framework for a measure that the City Council will consider at its regular June 23 meeting.
FINDINGS/ANALYSIS:
At the Council meeting, staff will provide a report on polling data, outreach efforts, and community feedback regarding public safety and other spending priorities that received support through the outreach process.
It is important to note that the proposal is based on the majority consensus reflected in the feedback received through the outreach process. This approach is intended to ensure that the effort is community driven. Feedback from the community indicates strong support for the Lincoln Police and Fire Departments, among other priorities.
Community support for maintaining and improving public safety services, including retaining and attracting highly qualified personnel.
Community support for establishing Advanced Life Support services on all Lincoln fire engines, thereby improving medical response beyond the current Basic Life Support level.
Community support for maintaining safe spaces for children to recreate.
A desire to ensure that Lincoln remains a safe place to live, recreate, and raise a family.
The outreach process also included discussion of several potential revenue measure concepts intended to address the priorities identified by the community. Based on that feedback, staff anticipate recommending a one-cent general-purpose sales tax measure applicable to taxable sales within the City of Lincoln. Staff estimate that such a measure would generate approximately $6.5 million to $7 million annually. Community feedback indicated a preference for a measure that would remain in effect unless ended by the voters. If authorized by the City Council, the tax would be proposed as a general tax measure, meaning revenues would be deposited into the General Fund and could be used for any lawful municipal purpose. As a general tax measure, voter approval would require a simple majority. 339
This revenue would provide the City with an opportunity to address many of the community’s identified public safety priorities while also improving the City’s long-term financial stability and helping maintain, prevent cuts to, or enhance service levels. The community also expressed interest in accountability measures related to expenditure of the funds, including a spending plan, public disclosure of expenditures, annual audits, and/or oversight functions. Staff would recommend community involvement in oversight and expenditure transparency.
ATTACHMENTS:
III-2 GF 5-year projection 25.27.pdf
340
FY 2026
BUDGET
FY 2027
BUDGET
FY 2028
FORECAST
FY 2029
FORECAST
FY 2030
FORECAST
REVENUES
Property Taxes 18,443,309$ 19,579,838$ 20,558,829$ 21,586,771 20,702,609 Sales & Other Taxes 6,211,532 6,388,997 6,580,667 6,778,087 6,981,430 Licenses & Permits 1,701,332 1,746,883 1,799,289 1,853,268 1,908,866 Services Charges 1,813,179 1,820,618 1,838,824 1,857,212 1,875,785 Recreation Services 1,450,000 1,515,000 1,605,900 1,702,254 1,804,389 Fines & Forfeitures 59,000 59,000 59,000 59,000 59,000 Use of Money 508,627 521,126 531,548 542,179 553,023 Grant Revenue 1,716,997 284,686 35,000 35,000 35,000 Other Revenue 356,541 523,362 533,829 544,506 555,396 Transfers 874,883 165,683 140,683 140,683 140,683 Total Revenues 33,135,400$ 32,605,192$ 33,683,570$ 35,098,960$ 34,616,181$
EXPENSES
Salaries & Benefits 22,029,466 22,496,003 23,465,989 24,409,452 25,391,929 Operating Expenses 7,420,397 7,231,172 5,839,601 6,037,539 6,242,753 Admin Expenses 6,156,555 5,542,194 7,184,262 7,407,542 7,639,753 Capital 1,390,777 119,520 - - - Total Expenses 36,997,195$ 35,388,889$ 36,489,853$ 37,854,533$ 39,274,435$ Unaudited Beginning Fund
Balance 11,528,676 7,666,881 4,883,185 2,076,902 (0) Net Revenues less Expenses (3,861,795) (2,783,697) (2,806,282) (2,755,573) (4,658,254) Transfer from Reserves 678,670 4,658,254 Estimated Ending Fund
Balance 7,666,881$ 4,883,185$ 2,076,902$ (0)$ (0)$ GF reserve balance 8,092,312 8,092,312 7,413,642 2,755,388 City of Lincoln
Fiscal Year 2025-2027 Biennium Budget
General Fund Forecast by expense category
$(5,000,000)
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
FY 2026
BUDGET
FY 2027 BUDGET FY 2028
FORECAST
FY 2029
FORECAST
FY 2030
FORECAST
General Fund Forecast
Total Revenues Total Expenses Estimated Ending Fund Balance 341
FY 2026
BUDGET
FY 2027
BUDGET
FY 2028
FORECAST
FY 2029
FORECAST
FY 2030
FORECAST
REVENUES
Property Taxes 18,443,309$ 19,579,838$ 20,558,829$ 21,586,771$ 20,702,609$ Sales & Other Taxes 6,211,532 6,388,997 6,580,667 6,778,087 6,981,430 Licenses & Permits 1,701,332 1,746,883 1,799,289 1,853,268 1,908,866 Services Charges 1,813,179 1,820,618 1,838,824 1,857,212 1,875,785 Recreation Services 1,450,000 1,515,000 1,605,900 1,702,254 1,804,389 Fines & Forfeitures 59,000 59,000 59,000 59,000 59,000 Use of Money 508,627 521,126 531,548 542,179 553,023 Grant Revenue 1,716,997 284,686 35,000 35,000 35,000 Other Revenue 356,541 523,362 533,829 544,506 555,396 Transfers 874,883 165,683 140,683 140,683 140,683 Total Revenues 33,135,400$ 32,605,192$ 33,683,570$ 35,098,960$ 34,616,181$
EXPENSES
Administrative 8,092,398 7,430,708 7,479,567 7,734,928 8,000,824 Capital Outlay 1,390,777 119,520 - - - City Attorney 413,206 421,844 439,575 455,786 472,629 City Council / Treasurer 214,814 223,036 230,343 237,786 245,498 City Manager / IT / Econ Devel 638,929 510,800 528,947 546,960 565,630 Community Development 439,296 254,435 264,954 274,958 285,351 Engineering 113,181 116,010 120,585 124,968 129,516 Finance 909,846 945,110 1,009,927 1,044,850 1,081,095 Fire 9,301,196 9,406,291 9,792,856 10,179,823 10,582,878 Library 985,059 1,006,213 1,049,561 1,088,431 1,128,808 Parks/Facilities/Fleet 1,954,894 1,973,197 2,054,994 2,124,609 2,196,797 Police 10,704,463 11,101,090 11,567,336 12,019,514 12,490,042 Recreation 1,839,136 1,880,635 1,951,207 2,021,918 2,095,367 Total Expenses 36,997,195$ 35,388,889$ 36,489,853$ 37,854,533$ 39,274,435$ Unaudited Beginning Fund Balance 11,528,676$ 7,666,881$ 4,883,185$ 2,076,902$ (0)$ Net Revenues less Expenses (3,861,795) (2,783,697) (2,806,282) (2,755,573) (4,658,254) Transfer in from reserves 678,670 4,658,254 Estimated Ending Fund Balance 7,666,881$ 4,883,185$ 2,076,902$ (0)$ (0)$ City of Lincoln
Fiscal Year 2025-2027 Biennium Budget
General Fund Forecast by department
342
SUBJECT:
Adopt a Resolution Amending the 2025-2027 Biennium Budget and adoption of an appropriations limit for Fiscal Year 2026- 2027. (Nita Wracker)
SUBMITTED BY:
Ruthann Codina
DEPARTMENT:
Finance
DATE:
June
9, 2026
Item Number 15.E
STAFF RECOMMENDATION:
Staff recommends that the City Council review the proposed budget changes and adopt a resolution amending the Fiscal Year 2026-27 budget and adopting an Appropriations Limit for Fiscal Year 2026-2027
BACKGROUND/INTRODUCTION:
The purpose of this report is to present adjustments to amend the Fiscal Year 2026-27 revenues and expenses which were initially adopted by Resolution 2025-091 on June 24, 2025 as part of the approved 2025-2027 Biennium Budget. Over the course of the last year, changes have occurred which will have an impact to both the adopted expenses and revenues within several of the funds. Only those funds which are being amended are represented in this report; all other funds remain the same as adopted in June 2024.
FINDINGS/ANALYSIS:
These changes are a result of factors that were not known at the time the biennium budget was adopted or are a result of changing economic conditions. Updates to expenses are primarily a result of negotiations with employee labor groups which resulted in increased salaries/benefits across multiple funds and the overall increase to various operating expenses including utilities, communications, materials & supplies, and professional services.
Additionally, Fund 1020 Standard Allowance Fund is projected to be expended in FY 2025/26 as a result, approximately $420,000 in public safety salaries and benefits budgeted here during the initial budget process is now being moved to Fund 1010 Public Safety Tax Share.
This Fund is projected to be expended within the FY 2026/27 budget cycle Changes to revenues are occurring within other funds as updated information is now available for those revenues that are received from other entities. For example, Sales/Use Taxes are projected to be slightly lower while Property Taxes are projected to be slightly higher than initially budgeted resulting in a net increase in revenue to the General Fund 1000 of $307,000;
STAFF REPORT
343
revised estimates for Gas Tax receipts from the State will impact Fund 2210 – Gas Tax with a increase in revenue of $167,000; and a true up of the revenue needs for Transit Operations results in a shift of $470,000 in Transportation Development Act funding away from Fund 2230 – Streets and into Fund 7400 - Transit. An increase to revenues for rents/ leases at the Airport results in a projection of $100,000 in increased revenue for Fund 7500 – Airport. This report also includes an increase to revenues for Fund 2840 Successor Agency Trust (formerly RDA) as that information was not available at the time of biennium budget preparation.
This amendment also includes an appropriations limit for Fiscal year 2026-27 which is a requirement of Article XIIIB of the California State Constitution, commonly referred to as the Gann Initiative or Gann Appropriations Limit. The original biennium budget only included an appropriations limit for FY 2025-26 because the changes that impact the calculation of the limit are not available until May 2026.
FISCAL IMPACT:
The proposed budget amendments will impact only the funds noted per the attached revenue and expenditure adjustment. All other funds not noted have no change from the budget approved by Council June 24, 2025.
ATTACHMENTS:
2026.27 revised FINAL FOR COUNCIL.pdf
2026.27 explanation of change.pdf
Gann Limit 26.27.pdf
Revised 2026.27 Resolution.docx
344
Projected Revised
Beginning Ending 2026/27 2026/27 Ending
Fund Balance Fund Balance Revenue Expense Fund Balance
at as of 6/30/26 adjustments adjustments as of June 30, 2027 Fund # Description July 1, 2026
Governmental Funds
1000 General Fund 10,561,019$ 30,568,006$ (32,515,766)$ 8,613,259$ 425,777$ (489,834)$ 8,549,202$ Special Revenue Funds
1010 Public Safety Tax Share 1,421,108$ 1,785,000$ (2,451,547)$ 754,561$ (785,000)$ (421,279)$ (451,718)$ 1020 Standard Allowance Fund (168,093) - (252,186) (420,279) - 420,279 0 2210 Street Fund-Gas Tax 2,030,847 2,968,474 (2,762,854) 2,236,467 167,915 - 2,404,382$ 2230 Street Fund-TDA 3,217,312 3,563,243 (4,097,367) 2,683,188 (470,000) (119,155) 2,094,033 2250 PCWA Connection 29,344,468 2,956,897 - 32,301,365 2,000,000 34,301,365 2360 Supplemental Fees 25,853 25,220 25,000 76,073 (25,200) (50,873) 0 2400 PFE - Transportation 15,102,475$ 1,783,768$ (60,312)$ 16,825,931$ -$ 45,000$ 16,870,931$ 2440 PFE - Community Services - Library 881,338 163,116 (77,950) 966,504$ - (3,000) 963,504$ 2470 PFE-Drainage 346,008 430,237 (120,000) 656,245 - 60,000 716,245 2480 Development Services 23,521,074 5,959,040 (7,700,470) 21,779,644 500,000 (25,900) 22,253,744 2530 SLES Grant 42,974 198,920 (206,210) 35,684 - (10,000) 25,684 2703 Landscape & Lighting District 124,128 70,171 (86,737) 107,561 - (6,000) 101,561 2705 Landscape & Lighting District 1,698,399 923,971 (909,464) 1,712,906 - 125,000 1,837,906 2706 Landscape & Lighting District 570,490 260,721 (182,919) 648,293 - 15,000 663,293 2709 Landscape & Lighting District 369,542 147,257 (225,457) 291,342 - (6,000) 285,342 2710 Landscape & Lighting District 77,031 16,436 (9,338) 84,129 - (2,126) 82,003 2712 Landscape & Lighting District 185,175 30,251 (9,105) 206,322 - (160) 206,162 2714 Landscape & Lighting District 10,729 1,947 (897) 11,778 - (202) 11,576 2718 Landscape & Lighting District 1,323,024 478,480 (336,670) 1,464,834 - 35,000 1,499,834 2719 Landscape & Lighting District 257,203 258,820 (291,162) 224,861 - 54,000 278,861 2720 Landscape & Lighting District 54,642 13,490 (10,824) 57,308 - (2,477) 54,831 2724 Landscape & Lighting District 274,016 104,530 (93,647) 284,899 - 10,000 294,899 2725 Landscape & Lighting District 145,660 26,108 (6,245) 165,523 - (1,387) 164,136 2727 Landscape & Lighting District 131,870 19,782 (4,701) 146,951 - - 146,951 2729 Landscape & Lighting District 293 986 (2,948) (1,669) - (206) (1,875) 2731 Landscape & Lighting District 56,325 13,343 (9,386) 60,282 - (2,145) 58,137 City of Lincoln
Fund Balance Report by Fund
Proposed 2026-27 Expense and Revenue Adjustments
Original
Budgeted
Revenues
2026/27
Original Budgeted
Expenses 2026/27
345
Projected Revised
Beginning Ending 2026/27 2026/27 Ending
Fund Balance Fund Balance Revenue Expense Fund Balance
at as of 6/30/26 adjustments adjustments as of June 30, 2027 Fund # Description July 1, 2026
City of Lincoln
Fund Balance Report by Fund
Proposed 2026-27 Expense and Revenue Adjustments
Original
Budgeted
Revenues
2026/27
Original Budgeted
Expenses 2026/27
2732 Landscape & Lighting District 87,596 12,182 (8,211) 91,567 - (1,872) 89,695 2840 Successor Agency Trust formerly RDA (2,388,524) 17,300 (771,331) (3,142,555) 1,295,348 - (1,847,207) 2850 CFD 2018-1 Maintenance Local 5,551,183 2,490,000 (2,001,297) 6,039,886 - (430,769) 5,609,118 2870 CFD 2018-1 Maintenance Citywide (157,459) 1,150,000 (441,755) 550,786 - (12,002) 538,784 5400 Capital Improvement Fund 858,554 - - 858,554 70,000 - 928,554 6000 General Administrative 3,397,902 9,851,971 (9,946,768) 3,303,105 129,060 (217,346) 3,214,819 Proprietary Funds
7100 Water Operations 9,764,791$ 22,550,001$ (20,458,676)$ 11,856,116$ -$ 57,300$ 11,913,416$ 7110 Water Capital Replacement 4,013,601 5,128,000 (1,240,438) 7,901,163 - (3,039) 7,898,124 7200 Wastewater Operations 5,741,989 20,722,692 (21,008,713) 5,455,968 - (21,618) 5,434,350 7300 Solid Waste Operations 9,156,754 12,563,457 (12,366,196) 9,354,015 - 270,560 9,624,575 7400 Transit (395,610) 919,132 (993,362) (469,840) 470,000 - 160 7500 Airport (4,866,341) 2,513,972 (2,621,664) (4,974,033) 38,000 295,700 (4,640,333)
346
FUND ACCOUNT GL DESCRIPTION
2026-2027
Proposed
changes EXPLANATION FOR CHANGE
Revenues
General Fund
1000 30100 Property Taxes 690,771$ Increase to projected Property Tax based upon 25/26 revenue 1000 31000 Sales and Use Tax (375,294) Estimated lower Sales/Use Tax 1000 31500 Business License 6,000 Based on prior years revenues 1000 31801 General Plan Maint Fee 25,000 Based on prior years revenues 1000 31810 Plumbing & Gas Permit (8,000) Based on prior years revenues 1000 31816 SB1186 12,000 Nothing initially budgeted 1000 31855 Golf Cart fee 500 Based on prior years revenues 1000 32020 Library cost share 10,000 Increased operating costs 1000 33100 Building Plan Check 20,000 Based on prior years revenues 1000 33572 CCF-classes 5,000 Based on prior years revenues 1000 33582/33585 Concessions 6,800 Based on prior years revenues 1000 33586 Special Events 10,000 Based on prior years revenues 1000 34500 Admin Fee 30,000 Based on prior years revenues 1000 35420 Rents/Leases (50,000) Initial budget was inaccurate / adjusted to prior year actual with CPI increase 1000 36301 Village 1 Maint/PS 30,000 Based on prior years revenues 1000 38100 Penalty & Service Chg 13,000 Based on prior years revenues SUB-TOTAL GENERAL FUND REVENUES 425,777$
Revenues
Special Revenue Funds
1010 30100 Limited Term Property Taxes (785,000)$ Decrease to Property Tax revenue received 2210 32100 State Gas Tax 90,638 Revised estimate from CA City Finance 2210 32111 2030-Road Maint/Rehab 77,277 Revised estimate from CA City Finance 2230 31160 SB Trans Tax - Article 8 (470,000) Shifted to cover Transit expenses 2250 35225 PCWA Connection Fees 2,000,000 Based on prior years revenues 2360 36300 Supplemental Fees (25,200) No longer collecting these fees 2480 31800 Building permit 600,000 Experienced higher than anticipated permits issued 2480 31850 Encroachment permit (100,000) New PFE fee schedule includes the collection of Library fees 2840 30100 Property Taxes 1,295,348 Successor Agency information not available during initial budget 5400 36301 Village 1 Maint/PS 70,000 Not included in initial budget SUB-TOTAL SPECIAL REVENUE FUND REVENUES 2,753,063$
City of Lincoln
2026-2027 Budget Adjustments by Fund type
347
FUND ACCOUNT GL DESCRIPTION
2026-2027
Proposed
changes EXPLANATION FOR CHANGE
City of Lincoln
2026-2027 Budget Adjustments by Fund type
Proprietary Funds
6000 36067 City Staff Fees 123,000 Not included in initial budget - IT staff time reimbursement from LiSWA 6000 39000 Other Revenue 6,060 Not included in initial budget - based on prior years revenues 7400 32260 State Transit Assistance 470,000 Shifted from Fund 2230 to cover operating expenses - Transit 7500 35420 Rents/Leases 100,000$ Increased Airport rents based on prior year revenues received 7500 38700 Lease Principal Revenue (62,000) Change to accounting methodology SUB-TOTAL PROPRIETARY FUND REVENUES 637,060$
GRAND TOTAL REVENUES 3,815,900$
Expenses
General Fund
10002020 50905 Special Events/Community Progr 17,000$ City Manager Dept 10003000 50450 Renewals & warranties 2,300 IT Dept 10004010 50140 Materials & Supplies 15,000 Purchasing Dept 10004020 48075 Retiree Medical 12,796 increased retirees 10004020 78020 Capital Lease 10,332 Shifted from CIP to operating expense 10004020 78021 Capital Lease Interest 2,130 Shifted from CIP to operating expense 10005000 50131 Credit card fees 9,000 Recreation Dept 10006010 48095 Deferred Comp 110 Not included in initial budget 10007000 50140/50400 Materials/Professional services 18,000 Library 10008050 50140 Materials & Supplies 7,000 Parks 10008090 50710 Regulatory Fees (3,000) Facilities 10009010 Salaries/ Benefits 362,350 Police MOU changes 10009010 50540 Training/Travel/Conference 5,000 Police 10009050 Salaries/ Benefits 31,816 Fire - adjusting to account for 3 vacancies SUB-TOTAL GENERAL FUND EXPENSES 489,834$
348
FUND ACCOUNT GL DESCRIPTION
2026-2027
Proposed
changes EXPLANATION FOR CHANGE
City of Lincoln
2026-2027 Budget Adjustments by Fund type
Expenses
Special Revenue Funds
1010 50130 Misc Expense 420,279$ To account for Fund 1020 expenses 10109010 Salaries/Benefits 1,000 Police MOU changes 1020 Various (252,186) Shifting all expenses to Fund 1010 2230 Professional Services (75,000) Expense to Placer County Transit no longer required 22303000 50450 Renewals/Warranties 2,300 IT 22306500 50400/50710 Prof Svcs/Regulatory fees 191,855 Engineering 2400 50130 Misc Expense (45,000) Payment to developer has been fulfilled 24407000 50145 Collections 3,000 Library 2470 50130 Misc Expense (60,000) Payment to developer has been fulfilled 2480 various operating expenses 25,900 Purchasing/Community Development/Engineering 25309010 40200 Salaries - OT 10,000 Police OT 2703-2732 various operating expenses 1,287,492 Landscape and Lighting funds - based upon prior years expenses 27608050 50140 Materials (2,000) CFD - Parks 27708040 50140 Materials (20,000) CFD - Streets 2850/2870 various operating expenses 442,771 Maintenance CFD - Streets/Parks 60002000 various Salaries/Benefits 13,373 City Manager 60003000 various Salaries/Benefits 27,498 IT - Seasonal employee 6000 various operating expenses 176,475 Community Development/Engineering/Facilities/Fleet 7100 various Salary - OT/OnCall 8,200 Water/Streets/Utility Billing 71008010 50310 utilities (65,500) Water
71108010 78021 Capital lease 3,039 Moving CIP expense to operating expense - Water 72004030 50500 operating expenses 21,618 Utility Billing 7300 various operating expenses 29,440 Utility Billing/Solid Waste 73008030 57305 Disposal Fees (300,000) Solid Waste 7500 50320 Taxes 4,300 Finance/Airport
75008080 57510 Airport Fuel (300,000) Airport
SUB-TOTAL SPECIAL REVENUE FUND EXPENSES 1,548,854$
GRAND TOTAL EXPENSES 2,038,688$
349
City of Lincoln
Fiscal Year 2025-27 Budget
Gann Appropriations Limit Calculation FY 2026-27
Article XIIIB of the California State Constitution, commonly referred to as the Gann Initiative or Gann Appropriations Limit, was adopted by California voters in 1980 and placed limits on the amount of proceeds of taxes that State and local agencies can appropriate and spend each year.
The limit is different for every agency and changes each year. The annual limit is based on the amount of tax proceeds that were authorized to be spent in FY 1978 -79, modified for changes in inflation and population.
Inflationary adjustments are based on increases in the California per capita income or the increase in non - residential assessed valuation due to new construction. An adjustment is also made based on changes in the City’s population.
For FY 2026-27, the estimated tax proceeds appropriated by the City Council of the City of Lincoln are under the Limit. The Appropriation Limit for FY 2026-27 is $48,718,509. This is the maximum amount of tax proceeds the City is able to appropriate and spend in FY 20 26-27. The appropriations subject to the Limit are $27,272,284 leaving the City with an appropriations capacity under the Limit of $21,446,225.
Section 7910 of the State Government Code requires a governing body to annually adopt, by resolution, an Appropriations Limit for the upcoming fiscal year. The resolution adopting the FY 20 25-27 budget includes language adopting this Gann Appropriations Limit calculation.
Per Capita Income Change Over Prior Year* 1.0192
Population Increase Over Prior Year 1.0495
Ratio of Change 1.0697
2025-26 Appropriation Limit $45,546,198
2026-27 Appropriation Limit $48,718,509
General Government Operating Appropriations $51,324,073 Less Exclusions: Non-Proceeds of Taxes $24,051,789
Total Appropriations Subject to Limit $27,272,284
Calculated Appropriations Limit $48,718,509
Margin: $21,446,225
*The City Council reserves the right to adjust the Appropriations Limit by using the Consumer Price Index
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Resolution No. 2026-XXX
RESOLUTION 2026-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN AUTHORIZING AN AMENDMENT TO THE 2025-2027 BIENNIUM BUDGET AND ADOPTION OF AN APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026-2027.
WHEREAS, City of Lincoln Biennium Budget for FY 2025-2026 and FY 2026-2027 was adopted by the City Council on June 24, 2025; and
WHEREAS, further review of pro jected revenue, expenditures and transfers for each City fund indicates the need to amend the approved budget for Fiscal Year 2026 - 2027; and
WHEREAS, pursuant to Article XIIB of the California Constitution, the City needs to adopt an appropriation limit for Fiscal Year 2026-2027.
NOW THEREFORE BE IT RESOLVED that the City Council of the City of Lincoln does hereby amend the 2025-2027 Biennium Budget as outlined in the attached Exhibits and establishes an appropriations limit of $48,718,509 for FY 2026-2027.
PASSED AND ADOPTED this 9th day of June, 2026 by the following vote:
AYES: Councilmembers:
NOES: Councilmembers:
ABSENT: Councilmembers:
ABSTAIN: Councilmembers:
___________________________
Richard Pearl, Mayor
ATTEST:
Hope Ithurburn, City Clerk
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