Livermore City Council
May 19, 2025

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ability of the City to deliver core services.
• The City will strive to maintain a minimum unassigned fund balance in its General Fund of 1.5% of the budgeted operating expenditures and outgoing debt servi ce transfers. This minimum fund balance protects against cash flow shortfalls related to the timing of projected revenue receipts and maintains the budgeted level of services.

Enterprise Funds. The Enterprise Funds’ minimum fund balance/ net position requirements are set at different levels due to the considerations for working capital, debt coverage, asset replacement, rate smoothing, and revenue volatility. Enterprise Funds should strive to maintain an adequate rate and/or fee structure to cover the costs of all operations, including maintenance, depreciation, capital and debt service requirements, reserves, and any other cost deemed necessary. (i) Airport Fund (Fund 600) will strive to achieve and maintain a minimum unrestricted net position balance of 12.5% (or 45 days’ worth of working capital) of its current year’s operating expenses plus debt service requirements since this fund has a steady and uniform cash inflow throughout the fiscal year generated by daily or monthly fees collected from the customers. (ii) Stormwater Enterprise Fund (Fund 610) requires a partial subsidy from the General Fund due to the increased Stormwater Regulations and compliance requirements that are currently unfunded. Therefore, no specific minimum net position balance is requir ed for the Stormwater Enterprise Fund.
(iii) Sewer Enterprise Fund (Fund 620) collects most of its fees on the Alameda County property tax rolls. The County generally apportions its first installment of the fiscal year to entities only in December . Therefore, this enterprise fund will strive to achieve and maintain 50% of its current year’s operating expenses as a minimum unrestricted net position balance to ensure sufficient resources are available to meet its operating expenses and current obligations between property tax settlements.
(iv) Water Enterprise Fund (Fund 640) will strive to achieve and maintain a minimum unrestricted net position balance of 33% (or 120 days’ worth of working capital) of its current year’s operating expenses plus debt service requiremen ts since this fund has a relatively steady and uniform cash inflow throughout the fiscal year generated by monthly charges collected from the customers.
(v) Sewer Replacement Fund (Fund 622) and Water Replacement Fund (Fund 642) should have a minimum unrestri cted net position equal to twice the depreciation expense for the current year. Unrestricted net position exceeding five years of planned average annual asset replacement expenditure of $44 million for the Sewer Replacement Fund and $27 million for the Water Replacement Fund will be addressed through the rate study process. (vi) Storm Drain (Fund 612), Sewer Connection Fee (Fund 623),and the Water Connection Fee (Fund 643) Funds account for the proceeds from specific revenue sources that are legally restricted for specific purposes. This policy creates no specific minimum net position balance requirement. Instead, each fund must adhere to any underlying guidelines attache d to that revenue source.
(vii) Unrestricted net position for the enterprise operating funds (Fund 600, 620, and 640) should not exceed the minimum required level by 50%. Any excess net position should be used to (a) pay ATTACHMENT 2
DRAFT BUDGET FY 2025-27

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down long -term obligations, (b) fund capi tal projects and equipment, (c) pay one -time expenditures, and/or (d) keep future rate increases lower.

Internal Service Funds. In the Internal Service Funds, the minimum unrestricted net position level is

12.5% of operating expenditures except for Risk M anagement-Workers’ Compensation and Liability Insurance Funds. The insurance -type funds are subject to variability and uncertainty related to claims.

As such, the City has the following separate funding and reserve policies for Workers Compensation and General Liability expenses and funds:
o Workers Compensation - budget claims expenses at 70th confidence level of the estimated Short-term Claims Payables identified in the most recent Workers Compensation actuary report.

The City may budget more than that amount if there is a known large settlement that is likely to occur in the budget year.

The City recognizes both Short and Long Terms Claims Payables on the City’s balance sheet using the 70th confidence level identified in the most recent Workers Compensation actuary report. The City will strive to maintain reserves in the Workers Compensation Fund to cover claims expenses that exceed the budget equal to the 70th confidence level of Long-term Claims Payables identified in the most recent Workers Compensation actuary report. The City will fund cash reserves through year-end budget surpluses.
o General Liability - budget claims settlements based on active cases that are likely to settle in that fiscal year.

The City maintains cash reserves equal to at least the 70th confidence level of Long-term Claims Payables as identified in the most recent General Liability actuary report to fund settlements and claims. The City recognizes both Short- and Long-Term Claims Payables on the City’s balance sheet using the 70th confidence level identified in the most recent General Liability actuary report. The City will fund cash reserves through year-end budget surpluses.

G. CAPITAL RESERVES POLICY
The City of Livermore established two reserve funds to support the City’s capital improvement program for general government -owned facilities and infrastructure: Existing Asset Maintenance and Repair Reserve Fund and the New and Replacement Asset Reserve Fund (together referred to as Capital Reserves). The following is the City’s policy related to these two reserve funds, including prioritization of the use and funding of the reserves.

Capital Reserves Purpose
• Existing Asset Maintenance and Repair Reserve Fund – will be used to fund major maintenance capital projects such as sidewalk repairs, wall and fence repairs, roof replacement, minor facility renovations, and stormwater maintenance projects. Funds will be allocated to specific projects during the capi tal improvement program (CIP) budget process. If an eligible project requires funding outside the CIP budget process, such funding can be allocated in a supplemental appropriation. The Existing Asset Maintenance and Repair Reserve Fund includes funding for the following asset types in order of priority:
o Facility Renovations – the City owns 42 buildings (333,000 total square feet) that represent a significant investment and are used by City employees, residents, and visitors.

Maintaining those facilities in good condition ensures those facilities will continue to be a resource for future generations and preserves the City’s investment. As such, allocating ATTACHMENT 2
DRAFT BUDGET FY 2025-27

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funding from the Existing Asset Maintenance and Repair Reserve Fund is the highest priority.

o Wall/Fence Repairs – the City is responsible for maintaining 9.8 miles of walls, of which three miles are in critical condition. Failing walls present a serious safety hazard to pedestrians and vehicles, which makes walls the second highest priority for funding from the Existing Asset Maintenance and Repair Reserve Fund.

o Sidewalk Repair and Replacement – the City owns 72 miles of sidewalks, of which 700 locations with raised sidewalks require repairs or replacement. Poorly maintained sidewalks create a tripping hazard for pedestrians. As such, sidewalks are the third highest priority for funding from the Existing Asset Maintenance and Repair Reserve Fund.

o Stormwater – the City owns 225 miles of storm conveyance facilities (creeks, pipes, and surface drainage). The City completed a Storm Drain Master Plan in 2022 that identified approximately $100 million in capital projects needed to maintain acceptable levels of protection against local flooding. Of that $100 million, $10 million are considered high- priority projects. Thus, while the overall need for stormwater system improvements is significant, the high-priority projects represent less of the overall major maintenance requirements for the City. As such, stormwater is the fourth priority for funding from the Existing Asset Maintenance and Repair Reserve Fund.

o City-owned Parks – The City maintains 10 parks with the City’s General Fund. The City is currently providing base level of funding for that maintenance through the City’s annual budget. As such, City-owned parks are a lower priority for funding from the Existing Asset Maintenance and Repair Reserve Fund.

o Tree Maintenance – The City owns 10,429 trees that require regular maintenance, including pruning, removals, and stump grinding. Beginning in FY 2023-24, the City is fully funding ongoing tree maintenance and allocated one-time funding to address the backlog of dead trees that need to be removed and the stumps ground. As such, tree maintenance is the lowest priority for funding from the Existing Asset Maintenance and Repair Reserve Fund.

• New and Replacement Asset Reserve Fund – will fund new and major replacement assets, including new public facilities and infrastructure, expanded public facilities and infrastructure, major renovations, and replacing existing facilities and infrastructure. Funds will be allocated to specific projects during the capital improvement program (CIP) budget process. If an eligible project requires funding outside the CIP budget process, such funding can be allocated in a supplemental appropriation.

Capital Reserve Funding
• Year-end General Fund Budget Surpluses - the City Manager shall recommend the allocation of General Fund year-end budget surpluses to the City Council. Those recommendations shall include allocations, if any, to the Existing Asset Maintenance and Repair Reserve and the New and Replacement Asset Reserve Funds.

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

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• Annual Budget Allocations – depending on the City’s budget status, City Manager will recommend allocations to the Existing Asset Maintenance and Repair Reserve and the New and Replacement Asset Reserve Funds as part of the bi-annual budget process.

• Transfers between Reserves – If the City’s specific needs pertaining to asset categories change, the City Manager may recommend transfers among the various reserve funds outlined above.

H. DEBT POLICY
The City uses long-term debt to finance capital improvements of both the General Fund and Enterprise Fund types. As the CIP budget is developed, funding priorities are based on essentiality to public health and safety, availability of revenue to repay the debt and current debt load on the respective fund.

In the case of Enterprise debt and other obligations that require a General Fund credit backing, the City will carefully analyze the effect an addition of such debt will have to ensure that the capacity of the General Fund to issue future obligations is maintained. The cumulative annual payments from the General Fund related to debt shall not exceed 7.5% of the previous fiscal year's General Fund revenue.

The City may use long-term debt financings subject to the following conditions:
• The City Council must approve the project to be financed. • The project to be financed will have a useful life of 30 years or more. • The weighted average maturity of the debt (or the portion of the debt allocated to the project) will not exceed the project’s useful life.
• The City estimates that sufficient revenues will be available to service the debt through its maturity.
• The City determines that the issuance of the debt will comply with the applicable state and federal law.

I. OPEB FUNDING POLICY
The City’s OPEB obligations are limited to staff who began employment with the City before certain dates as described below:

• Executive Management – 8/1/2014
• Management and Confidential – 2/1/2006
• ALE – 4/1/2007
• LPOA – 2/1/2007
• Police Management – 9/1/2004

Thus, the City’s future OPEB obligation is limited to a fixed number of employees. As retirees move into Medicare or pass away and as eligible employees leave the City before retiring, the City’s OPEB obligation is reduced. The City’s actuary estimates the C ity’s OPEB liability will begin to decline in 2031 and continue to decline for approximately 50 years when the remaining participating retirees are expected to pass away and the City’s OPEB obligation ceases.

The City’s OPEB Trust Fund can only be used to cover retiree medical expenses. The City must wait ATTACHMENT 2
DRAFT BUDGET FY 2025-27

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until the last retiree receiving medical benefits dies to access the remaining balance in the OPEB Trust Fund. Until then the City cannot transfer the remaining balance back to the City to be used for other purposes. The variables used to calculate the City’s OPEB liability can and do change over time including actual OPEB Trust Fund investment earnings (averaging 120 basis points greater than assumed by the City’s actuary) , actual mortality rates, and the extent which employees take advantage of the benefits when they retire. For example, in 2015 the City’s actuary estimated that the City would start withdrawing from the OPEB Trust Fund in 2038. However, with the improved investment earnings and changes in other assumptions, the City start ed withdrawing from the OPEB Trust fund in 2025 or 13 years sooner than expected.

To ensure the City does not over -fund its OPEB obligation and have a significant balance in its OPEB Trust Fund after the retiree medical benefits program ceases, City Council adopted a policy to fund the City’s OPEB liability at no more than 80% by FY 203 3-34. Under this OPEB funding policy, the City will likely fund the last 10 to 20 years of benefit payments from the City’s budget, when there will be a small number of retirees receiving benefits all of whom will be on Medicare and therefore a manageable expense. The City’s pension related expenses will also be significantly lower at that time since the City’s unfunded pension liability incurred during and shortly after the Great Recession will be fully funded and active employees will all be under the sta te’s Public Employees’ Pension Reform Act (PEPRA) pension formula that is less expensive than the classic formula and requires employees to equally share pension expenses with employers.

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

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ATTACHMENT 2
DRAFT BUDGET FY 2025-27

158

LONG-TERM FINANCIAL PLAN

LONG-TERM FINANCIAL PLAN
The City’s Long-Term Financial Plan (LTFP) creates a framework for allocating resources according to the City’s established goals and objectives. The resources are formally allocated during the biennial budget, and the LTFP is developed every two years as a foundation for the budget, both operating and capital. The LTFP identifies the resources available over the course of five years, including any impacts of new development, and prioritizes these resources to fund new positions, contractual services, and capital projects to support the implementation of the Strategic Plan. The LTFP provides a high-level financial framework for planning purposes.

The following is a description of the assumptions used to develop the LTFP and a summary of the key findings and recommendations.

OVERVIEW OF FORECAST METHODOLOGY
The LTFP is based on the following assumptions:
• Revenues are expected to increase overall by 6% in FY 2025-26 and increasing between 2% and 4% annually thereafter, excluding revenues from new development. The following growth is projected for the two largest revenue categories:
• Property Tax is projected to grow between 4% and 5% annually, exclusive of increases from new development.
• Sales Tax is projected to increase by 2% annually.
• Estimated tax revenues from future development are based on expected housing and commercial development to be completed in FYs 2025-26 through FY 2029-30. Examples of that development include the downtown development (new retail and restaurants), 1,929 new housing units in the Isabel Neighborhood Specific Plan, and new and expanded commercial land uses (Gillig office and Surface Mining Permit Warehouse).
• Personnel Services are flat if there isn’t an MOU in place or increasing by the amounts agreed to in labor MOUs. The Reserve for Labor MOUs and Addition to Reserves category includes funding for salary and benefit increases for labor MOUs not yet completed. • CalPERS contributions reflect CalPERS costs based on the most recent actuarial reports for both normal cost and unfunded liability contributions.
• Services and Supplies are increasing between 2% and 3% annually. • Capital Improvement budget allocations are funded based on funds available after covering operating expenses and operating reserves.
• Debt Service for replacement Fire Station 6 starting in FY 2027-28. • Fully funding annual Workers Compensation obligations with operating revenues by FY 2029-30.

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

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LONG-TERM FINANCIAL PLAN
Table 1. Five-Year Long-Term Financial Plan

As shown in Table 1 above, the budget is balanced in FYs 2025-26 and 2026-27 with no additional funds available to contribute to the capital improvement program. Beginning in FY 2027-28, there will be contributions to the CIP as the City’s revenue base grows because of new development. The expected $15.3 million surplus in FY 2024-25 will be available to allocate to CIP reserves as well as other reserves and one-time expenses.

The following chart shows the total sources and uses of the LTFP. The total uses include the contributions to the required reserves in each of the forecast years. As illustrated below, total sources equal total uses through the first two years and then increases to $5.1 million in FY 2029-30.

The surpluses are allocated to the CIP in Table 1 above. The General Fund usually has a surplus at year-end that is available to cover CIP, various reserve allocations, and other one-time expenses.

Projected Budget Budget Projected Projected Projected
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Operating Revenue $152,511,690 $157,873,470 $164,358,147 $168,333,403 $173,890,855 $179,775,848 Transfers-In 914,206 480,400 486,735 501,337 516,377 531,868 Revenues from New Development - - - 3,600,000 4,100,000 4,600,000 Use of Fund Balance & Capital Reserves 21,706,151 - - - - - Total Sources $175,132,047 $158,353,870 $164,844,882 $172,434,740 $178,507,232 $184,907,716 Operating Expenses $135,339,849 $144,650,802 $149,014,579 $152,456,621 $157,553,556 $159,202,610 Transfers-Out 16,622,500 10,037,797 10,146,598 10,294,240 10,408,817 10,526,832 Reserve for Labor MOUs & Addition to
Reserves - 3,651,771 5,674,705 7,000,000 8,500,000 8,700,000 Debt Service for Replacement Fire Station 6 369,403 - - 1,400,000 1,400,000 1,400,000 Capital Improvement Program 7,506,000 - - 1,283,879 644,859 5,078,274 Total Uses $159,837,752 $158,340,370 $164,835,882 $172,434,740 $178,507,232 $184,907,716 Surplus/(Shortfall) $15,294,295 $13,500 $9,000 - - - ATTACHMENT 2
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BUDGET SUMMARY
The Budget Summary section presents a summary of the FY 2025-27 adopted budget for all funds by the Fund type. Revenues and Expenditures are listed by category and fund type. In addition, the following information is available in this section:

1. A fund balance/working capital schedule listed by Major and Aggregate Non-Major funds.

2. A summary of transfers.

3. The impact of capital investments on Operating Budget, and

4. A summary of debt schedule.

CITY WIDE BUDGET

OVERVIEW OF CITY-WIDE BUDGET BY FUND TYPE
Tables on pages 62-63 summarize total sources and uses by fund types and by major categories for the proposed budget for FY 2025-26, and FY 2026-27. City of Livermore’s budget is comprised of the following fund types:
• General Fund
• Enterprise Funds
• Special Revenue Funds
• Capital Funds
• Debt Service Funds
• Permanent Funds
• Internal Service Funds

Overview of Total Uses
As described in the table below, FYs 2025–26 and 2026-27 expenditure budgets provide for a spending plan of $317.4 million, and $330.7 million respectively inclusive of operations, transfers out, and contribution for reserves funding.

Table 1. Total Uses – All Funds

The General Fund has the largest expenditures because it accounts for a vast majority of the City's operations, such as police and fire safety, library services, housing, planning, building, engineering, street lighting, and street maintenance, as well as vital support functions such as finance, legal, and human resources. These core services are primarily supported by major revenue sources that include Expenditures, Transfers, and Allocations
to Operating Reserves Budget
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
General Fund $138,176,435 $159,701,047 $158,340,370 $164,835,882 Enterprise Funds 82,485,858 101,346,806 76,866,877 82,227,970 Debt Service Funds 6,967,887 7,025,000 6,984,597 6,969,898 Permanent Funds 620,581 - - - Capital Funds 27,571,831 60,276,720 29,646,095 37,017,670 Special Revenue Funds 11,493,254 21,871,258 20,404,611 12,708,550 Internal Service Funds 24,208,045 27,810,446 25,117,367 26,906,515 Total Uses - All Funds $291,523,890 $378,031,277 $317,359,917 $330,666,485 ATTACHMENT 2
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BUDGET SUMMARY
property tax, sales tax, business license tax, transient occupancy tax, and franchise fees. As shown in the table above, the General Fund expenditure budget of $158.3 million and $164.8 million is approximately 50% of the City-wide total for both FY 2025-26 and 2026-27. General Fund’s total expenditures are projected to decrease from $159.7 million in FY 2024-25 to $158.3 million in FY 2025- 26 primarily due to the following:
• Wages and benefits are increasing by almost $4.9 million. As described in more detail below, the General Fund budget also includes three new positions, two of which are funded through outside sources. Finally, the budget for temporary salaries is increasing by $244,000 to provide departments with the ability to hire temporary staff to backfill vacant positions until they can hire permanent staff as well as hire interns.
• Premiums for the City’s property and liability insurance policies are increasing by $681,000, reflecting a State-wide and international trend.
• Expenses for the joint Livermore-Pleasanton Fire Department (LPFD) are increasing by $1.3 million (Livermore’s portion is $650,000) due to annualized COLAs, increased health benefit costs, increased insurance premiums, and PFAS remediation and monitoring costs. • Decreased Services and Supplies of $1.2 million related to a reduced one-time professional services contracts and reallocation of $683,000 of enterprise software budgets to the IT internal services fund that is spread to many City funds.
• Decreased Transfers out of $8.5 million related to one-time $5 million allocation in FY 2024-25 to Workers Compensation and General Liability reserves and a change in practice of budgeting allocations from capital reserves that had been allocated through transfers out form the operating budget.
• The budget includes a reserve of over $3.6 million in FY 2025-26 and $5.7 million in FY 2026-27 to fund expected wage and benefit increases in the City’s remaining bargaining units for which the contracts are not expected to be in place before finalizing the budget as well as addition to operating reserves the calculation for which staff cannot finalize until after the labor agreements are finalized.

The Enterprise Funds have the next largest expenditure. These funds include Water, Sewer, Storm Water, and Airport Enterprise Funds and are restricted to providing safe and reliable water, sewer, stormwater, and airport services. Total Budget for the enterprise funds is decreasing by $24.5 million to approximately $76.9 million in FY 2025-26 and increasing to $82.2 million for FY 2026-27 largely due to decreased transfers to CIP funds off-set by seven new positions. The salary and benefit increases associated with labor contracts not complete before finalizing the budget will be allocated through a supplemental appropriation that will accompany the labor contracts when they go to City Council for review and approval.

Special Revenue Funds account for revenues that are received for specifically identified purposes. The proposed budget for special revenue funds is $20.4 million and $12.7 million for FY 2025-26 and FY 2026-27 respectively. The decrease of $1.5 million in the FY 2025-26 budget from the FY 2024-25 updated budget is primarily due to reduced expenses in the Low-Income Housing Fund. The decrease of $7.7 million in FY 2026-27 compared with the FY 2025-26 budget is primarily due to reduced expenditures in the Local Housing Trust Fund.

Of the remaining fund categories in the table above, only Internal Services funds are decreasing by approximately $2.7 million from FY 2024-25 to FY 2025-26 related to reductions in the Fleet and Equipment Fund and the Facilities Fund, both of which experience expenditure fluctuations based on projects and purchases.

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

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BUDGET SUMMARY

Overview of Total Sources
City programs are supported by a variety of revenue sources. The process of projecting revenues in the various categories is critical in developing an appropriate spending plan. Tables on pages 62-63 provide a summary of the major revenue categories received by the City across all funds, including the General Fund. Total sources (revenues, transfers-in, and debt proceeds) across all funds are projected to be $321.5 million and $324.1 million for FY 2025-26 and FY 2026-27.

Table 2. Total Sources – All Funds

As seen from the table above, the General Fund accounts for the largest share of sources of $158.4 million and $164.8 million (or 49% and 51% of the total sources) for fiscal years 2025-26 and 2026-27 respectively. The General Fund resources include property taxes, sales taxes, fees for services, business license taxes, and hotel taxes. Further details on the General Fund can be found in the City Manager’s letter and in the Revenue section of this document.

Second highest sources are attributed to enterprise funds at $80.8 million and $83.6 million (or approximately 25% of total sources for both years). Most projected revenue increases are related to rate increases in Water and Sewer Funds.

Special revenue funds sources are projected to increase by $9.6 million from $19.7 million in FY 2024- 25 to $29.3 million in FY 2025-26 and decrease by $7.5 million to $21.7 million in FY 2026-27. The FY 2025-26 increase is primarily related to an anticipated $14.2 million grant budgeted in FY 2024-25 that did not come to fruition. The FY 2026-27 decrease of $7.5 million is largely due to reduced funding of $5.5 million in the Local Housing Trust fund

The other fund categories show modest changes from FY 2024-25 to FY 2025-26 except the Internal Services Funds category which is expected to decrease by almost $7 million from FY 2024-25 to FY 2025-26 mostly due to the one-time $5 million allocation in FY 2024-25 from the FY 2023-24 year-end surplus to the Workers Compensation and General Liability funds. There are also reductions in contributions to the Facilities and Fleet funds related to higher one-time project and equipment procurement expenses in FY 2024-25.

Sources
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
General Fund $ 142,765,457 $ 149,714,354 $ 158,353,870 $ 164,844,882 Enterprise Funds 82,716,463 77,869,181 80,761,261 83,638,250 Debt Service Funds 6,967,306 7,025,000 6,984,597 6,969,898 Permanent Funds 19,533 - - - Capital Funds 19,743,054 34,839,275 27,145,882 26,888,254 Special Revenue Funds 17,656,560 19,666,119 29,279,560 21,730,522 Internal Service Funds 20,289,858 25,816,823 18,969,834 19,995,870 Total Sources - All Funds 290,158,231 314,930,752 321,495,004 324,067,676 ATTACHMENT 2
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BUDGET SUMMARY

Changes in Fund Balances
The Fund Balance/ Working Capital schedules of Major Funds and Aggregate Non-Major Funds on pages 64-71 provide a visual summary of projected revenues and adopted expenses and the effects of each regarding fund balance. Summary schedules are for the following years:
• FY 2023-24 Actuals
• FY 2024-25 Revised Budget
• FY 2025-26 Budget
• FY 2026-27 Budget

General Fund: Available fund balance for the General Fund shows an increase from an ending fund balance of $1.8 million in FY 2024-25 to $3.1 million in FY 2026-27.

Low Income Housing Fund: The Low-Income Housing Fund shows an increase of $14.3 million in fund balance from $39.6 million in FY 2024-25 to $53.9 million in FY 2026-27 which is attributed to increased Low-income Housing fee revenues associated with development.

Storm Water Enterprise Fund: As discussed in the Letter from the City Manager, current revenue sources for the Storm Water Enterprise Fund are insufficient to comply with the increased State stormwater regulations and a subsidy from other sources will be needed soon. General Fund and Sewer Funds are expending a combined total of approximately $6.5 million over two years to subsidize mandated Storm Water activities and projects during the period covered by the Budget.

Sewer Enterprise Fund: The combined working capital of the Sewer Enterprise Fund is projected to increase by $.9 million (or 3%) from a balance of $27.8 million in FY 2023-24 to $28.7 million in FY 2026-27.

Water Enterprise Fund: Working capital for the Water Enterprise Fund is projected to decline by $2.3 million in FY 2026-27 to a balance of $3.7 million from $6.1 million in FY 2024-25 which is credited to an increased level of investments in capital improvement projects.

Internal Service Funds: Internal service funds as a group show a cumulative reduction of $13 million from a working capital of $21.8 million at the end of FY 2024-25 to a projected balance of $8.8 million in FY 2026-27. Some of the decline is related to drawing on reserves to fund one-time expenses in Facilities, Fleet, and IT funds. Staff will propose using a portion of the FY 2024-25 year-end budget surplus to rebuild the reserves in those funds.

The City allocated $5 million in FY 2024-25 from FY 2023-24 budget surplus to the Workers Compensation and General Liability funds with the intention of using those funds to help cover those funds expenses in FYs 2025-26 and 2026-27. The City’s 5-year forecast assumes increased funding in those funds in future years to off-set that use.

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BUDGET SUMMARY

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Budget
FY 2025-26
Budget
FY 2026-27
Budget
FY 2025-26
Budget
FY 2026-27
REVENUES:

Property Taxes 64,143,762 67,416,730 - - Other Taxes 23,800,196 24,508,202 - - Intergovernmental 4,328,164 4,631,220 - - Charges for Services 6,130,207 6,179,158 62,250,824 64,332,646 Use of Money And Property 8,488,168 9,771,259 4,836,537 5,749,704 Contributions Outsourced 76,360 78,651 - - Miscellaneous Revenue 2,180,708 2,205,271 426,900 225,900 Sales Taxes 41,086,606 41,908,338 - - Fines & Forfeitures 386,500 398,270 - - Licenses & Permits 7,252,799 7,261,048 - - TOTAL REVENUES: $157,873,470 $164,358,147 $67,514,261 $70,308,250 TRANSFER IN: 480,400 486,735 13,247,000 13,330,000 TOTAL SOURCES $158,353,870 $164,844,882 $80,761,261 $83,638,250 EXPENDITURES:

Wages & Benefits 81,801,011 83,825,633 16,066,536 16,515,484 Services & Supplies 62,849,791 65,188,946 39,593,240 39,881,236 Capital Outlay - - 699,900 453,900 Debt Services - - 694,054 697,350 TOTAL EXPENDITURES: $144,650,802 $149,014,579 $57,053,730 $57,547,970 TRANSFER OUT: 10,037,797 10,146,598 19,813,147 24,680,000 ADDITION TO RESERVES 4,699,425 3,332,607 - - TOTAL USES: $159,388,024 $162, 493,784 $76,866,877 $82,227,970 BEGINING WORKING CAPITAL 1,766,613 732,459 103,394,450 107,288,834 CHANGE IN WORKING CAPITAL (1,034,154) 2,351,098 3,894,384 1,410,280 ENDING WORKING CAPITAL $732,459 $3,083,557 $107,288,834 $108,699,114 General Fund Enterprise Funds
General Fund Enterprise Funds

CITYWIDE REVENUES, EXPENDITURES, AND

FUND BALANCE/WORKING CAPITAL

BUDGET SUMMARY

REVENUES, EXPENDITURES, AND FUND BALANCE/WORKING CAPITAL ATTACHMENT 2
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Budget
FY 2025-26
Budget
FY 2026-27
Budget
FY 2025-26
Budget
FY 2026-27
Budget
FY 2025-26
Budget
FY 2026-27
Budget
FY 2025-26
Budget
FY 2026-27
- - - - 5,315,652 5,475,114 - - - - - - 170,000 170,000 - - 8,188,453 8,363,941 - - 6,824,835 1,201,152 18,844,834 19,870,870 1,529,429 1,575,313 - - 2,129,297 2,076,111 - - 1,346,000 1,708,000 - - 741,132 923,228 125,000 125,000 - - - - 1,934,000 134,000 - - 16,082,000 15,241,000 - - 11,350,644 10,912,917 - - - - - - - - - - - - - - - - - - - - - - - - - - $27,145,882 $26,888,254 $0 $0 $28,465,560 $20,892,522 $18,969,834 $19,995,870 - - 6,984,597 6,969,898 814,000 838,0 00 - - $27,145,882 $26,888,254 $6,984,597 $6,969,898 $29,279,560 $21,730,522 $18,969,834 $19,995,870 186,205 187,784 - - 3,716,717 3,748,059 5,970,654 6,020,060 875,150 782,150 - - 14,714,939 7,853,745 15,489,189 16,796,010 - - - - 600,000 50,000 2,547,024 2,612,935 - - 6,984,597 6,969,898 235,905 156,196 1,070,500 1,115,510 $1,061,355 $969,934 $6,984,597 $6,969,898 $19,267,561 $11,808,000 $25,077,367 $26,544,515 28,584,740 36,047,736 - - 1,137,050 900,550 40,000 612,000 - - - - - - - - $29,646,095 $37,017,670 $6,984,597 $6,969,898 $20,404,611 $12,708,550 $25,117,367 $27,156,515 110,713,545 108,213,332 2 2 77,290,073 86,165,022 21,837,265 15,689,732 (2,500,213) (10,129,416) - - 8,874,949 9,021,972 (6,147,533) (7,160,645) $108,213,332 $98,083,916 $2 $2 $86,165,022 $95,186,994 $15,689,732 $8,529,087

CITYWIDE REVENUES, EXPENDITURES, AND

FUND BALANCE/WORKING CAPITAL
Special Revenue Funds Internal Service FundsCapital Funds Debt Service Funds Special Revenue Funds Internal Service FundsCapital Funds Debt Service Funds

BUDGET SUMMARY

REVENUES, EXPENDITURES, AND FUND BALANCE/WORKING CAPITAL ATTACHMENT 2
DRAFT BUDGET FY 2025-27

167

BUDGET SUMMARY

FUND BALANCE/WORKING CAPITAL BY MAJOR AND NON-MA JOR FUNDS Fund Name
Fund Balance /
Working Capital
7/1/23 Revenues Transfers In Total Sources
Major Funds
General Fund
General Fund 14,440,690$ 142,028,002$ 737,455$ 157,206,147$ Total General Fund 14,440,690$ 142,028,002$ 737,455$ 157,206,147$ Low Income Housing Fund
Low Income Housing Fund 39,881,994$
5,852,912$ -$ 45,734,906$
Total Low Income Housing Fund 39,881,994$ 5,852,912$ -$ 45,734,906$ Airport Enterprise
Airport 6,799,389$
4,886,525$ -$ 11,685,914$
Total Airport Enterprise 6,799,389$ 4,886,525$ -$ 11,685,914$ Stormwater Enterprise
Stormwater 3,383,770$ 1,474,747$ 3,470,000$ 8,328,517$ Storm Drain 7,184,372 437,748 - 7,622,120
Total Stormwater Enterprise 10,568,142$ 1,912,494$ 3,470,000$ 15,950,637$ Wastewater Enterprise
Wastewater 22,904,561$ 36,697,573$ 3,933,408$ 63,535,541$ Wastewater Replacement 40,100,571 695,765 8,000,000 48,796,336 Wastewater Connection Fees 10,874,629
1,173,864 - 12,048,493
Total Wastewater Enterprise 73,879,761$ 38,567,202$ 11,933,408$ 124,380,371$ Water Enterprise
Water 7,465,516$ 18,981,057$ 241,283$ 26,687,857$ Water Replacement 27,617,857 511,418 2,000,000 30,129,275 Water Connection Fees 310,804
213,076 - 523,880
Total Water Enterprise 35,394,177$ 19,705,551$ 2,241,283$ 57,341,011$ Internal Service Funds
General Liability 5,205,750$ 4,583,499$ -$ 9,789,249$ Workers Comp Insurance 4,458,181 1,484,504 - 5,942,685 Information Technology 6,464,634 2,350,056 - 8,814,690 Fleet & Equipment Services 7,090,778 5,760,334 - 12,851,112 Facilities Rehab Pgm 4,529,732
2,130,465 3,981,000 10,641,196
Total Internal Service Funds 27,749,075$ 16,308,858$ 3,981,000$ 48,038,933$ Total Major Funds: 208,713,229$ 229,261,544$ 22,363,146$ 460,337,919$ Total Non-Major Funds:1
145,037,449 30,949,011 7,584,531 183,570,991
Total All Funds: 353,750,678$ 260,210,554$ 29,947,677$ 643,908,910$ Footnote:

1. CIP specific funds were created in FY 2024-25 with the transition to the new ERP system beginning July 1, 2024.

Available Funds
FY 2023-24 Actuals
Fund Balance by Major and Aggregate Non-Major Funds
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

168

BUDGET SUMMARY

FUND BALANCE/WORKING CAPITAL BY MAJOR AND NON-MAJOR FUNDS

Expenses Transfers Out Transfers Out to CIP
Reserve
Increase/(Use) Total Uses
Fund Balance /
Working Capital
6/30/24
123,228,190$ 14,507,398$ 440,846$ 4,288,933$ 142,465,367$ 14,740,780$ 123,228,190$ 14,507,398$ 440,846$ 4,288,933$ 142,465,367$ 14,740,780$ 1,192,920$ 257,012$ -$ -$ 1,449,932$ 44,284,974$ 1,192,920$ 257,012$ -$ -$ 1,449,932$ 44,284,974$ 3,000,829$ -$ 2,702$ -$ 3,003,531$ 8,682,383$ 3,000,829$ -$ 2,702$ -$ 3,003,531$ 8,682,383$ 2,969,992$ -$ 2,451,562$ -$ 5,421,554$ 2,906,963$ - - 235,978 - 235,978 7,386,142 2,969,992$ -$ 2,687,540$ -$ 5,657,532$ 10,293,105$ 21,746,727$ 10,877,050$ -$ -$ 32,623,777$ 30,911,764$ 302,788 - 14,943,981 - 15,246,769 33,549,567 25,293 1,056,357 4,877,126 - 5,958,776 6,089,717 22,074,807$ 11,933,408$ 19,821,108$ -$ 53,829,323$ 70,551,048$ 16,935,869$ 2,000,000$ -$ -$ 18,935,869$ 7,751,988$ 324,184 - 131,450 - 455,634 29,673,641 13,818 241,283 348,869 - 603,970 (80,090) 17,273,870$ 2,241,283$ 480,319$ -$ 19,995,472$ 37,345,539$ 4,371,352$ -$ -$ -$ 4,371,352$ 5,417,897$ 3,067,007 - - - 3,067,007 2,875,678 6,474,390 - - - 6,474,390 2,340,300 4,369,174 - - - 4,369,174 8,481,938 2,487,238 - 3,438,884 - 5,926,121 4,715,075 20,769,161$ -$ 3,438,884$ -$ 24,208,045$ 23,830,888$ 190,509,770$ 28,939,101$ 26,871,398$ 4,288,933$ 250,609,202$ 209,728,717$ 16,500,937 1,008,576 27,694,108 - 45,203,620 138,367,370 207,010,707$ 29,947,677$ 54,565,506$ 4,288,933$ 295,812,823$ 348,096,087$ Uses of Funds
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

169

BUDGET SUMMARY

FUND BALANCE/WORKING CAPITAL BY MAJOR AND NON-MAJOR FUNDS

Fund Name
Fund Balance /
Working Capital
7/1/24 Revenues Transfers In Total Sources
Major Funds
General Fund
General Fund 14,740,780$ 148,800,148$ 914,206$ 164,455,134$ Total General Fund 14,740,780$ 148,800,148$ 914,206$ 164,455,134$ Low Income Housing Fund
Low Income Housing Fund 44,284,974$
635,217$ -$ 44,920,191$ Total Low Income Housing Fund 44,284,974$ 635,217$ -$ 44,920,191$ Airport Enterprise
Airport 8,682,383$
4,550,876$ -$ 13,233,259$ Total Airport Enterprise 8,682,383$ 4,550,876$ -$ 13,233,259$ Stormwater Enterprise
Stormwater 2,906,963$ 4,605,870$ 2,740,000$ 10,252,833$ Storm Drain 7,386,142 109,518 - 7,495,660 Total Stormwater Enterprise 10,293,105$ 4,715,388$ 2,740,000$ 17,748,493$ Wastewater Enterprise
Wastewater 30,911,764$ 32,152,760$ 1,065,000$ 64,129,524$ Wastewater Replacement 33,549,567 498,397 8,000,000 42,047,964 Wastewater Connection Fees 6,089,717
2,184,441 - 8,274,158 Total Wastewater Enterprise 70,551,048$ 34,835,598$ 9,065,000$ 114,451,646$ Water Enterprise
Water 7,751,988$ 19,071,963$ 250,000$ 27,073,951$ Water Replacement 29,673,641 328,863 2,000,000 32,002,504 Water Connection Fees (80,090)
311,493 - 231,403 Total Water Enterprise 37,345,539$ 19,712,319$ 2,250,000$ 59,307,858$ Internal Service Funds
General Liability 5,417,897$ 4,499,989$ 1,500,000$ 11,417,886$ Workers Comp Insurance 2,875,678 1,521,020 3,500,000 7,896,698 Information Technology 2,340,300 6,970,080 - 9,310,380 Fleet & Equipment Services 8,481,938 5,700,734 - 14,182,672 Facilities Rehab Pgm 4,715,075
2,125,000 - 6,840,075 Total Internal Service Funds 23,830,888$ 20,816,823$ 5,000,000$ 49,647,711$ Total Major Funds: 209,728,717$ 234,066,369$ 19,969,206$ 463,764,292$ Total Non-Major Funds:1,2
173,321,733 60,398,801 104,804,879 338,525,413 Total All Funds: 383,050,450$ 294,465,170$ 124,774,085$ 802,289,705$ Footnote:

1. CIP specific funds were created in FY 2024-25 with the transition to the new ERP system beginning July 1, 2024.

Available Funds
FY 2024-25 Revised Budget
Fund Balance by Major and Aggregate Non-Major Funds

2. CIP reserves fund created in FY 2024-25 with a beginning balance $34.9 million; resulted in larger "all funds" beginning balance from FY 2023-24 "all funds" ending balance.

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

170

BUDGET SUMMARY

FUND BALANCE/WORKING CAPITAL BY MAJOR AND NON-MAJOR FUNDS

Expenses Transfers Out Transfers Out to CIP
Reserve
Increase/(Use) Total Uses
Est. Fund Balance /
Working Capital
6/30/25
141,120,420$ 18,580,627$ -$ 2,987,474$ 162,688,521$ 1,766,613$ 141,120,420$ 18,580,627$ -$ 2,987,474$ 162,688,521$ 1,766,613$ 5,315,598$ -$ -$ -$ 5,315,598$ 39,604,593$ 5,315,598$ -$ -$ -$ 5,315,598$ 39,604,593$ 3,751,985$ -$ 660,000$ -$ 4,411,985$ 8,821,274$ 3,751,985$ -$ 660,000$ -$ 4,411,985$ 8,821,274$ 3,867,513$ -$ -$ -$ 3,867,513$ 6,385,320$ 6,294 - 1,440,500 - 1,446,794 6,048,866 3,873,807$ -$ 1,440,500$ -$ 5,314,307$ 12,434,186$ 27,890,305$ 8,440,000$ -$ -$ 36,330,305$ 27,799,219$ 670,845 - 23,142,375 - 23,813,220 18,234,744 21,706 1,065,000 4,552,478 - 5,639,184 2,634,974 28,582,856$ 9,505,000$ 27,694,853$ -$ 65,782,709$ 48,668,937$ 18,945,086$ 2,000,000$ -$ -$ 20,945,086$ 6,128,865$ 599,219 - 3,883,000 - 4,482,219 27,520,285 160,500 250,000 - - 410,500 (179,097) 19,704,805$ 2,250,000$ 3,883,000$ -$ 25,837,805$ 33,470,053$ 5,828,640$ -$ -$ -$ 5,828,640$ 5,589,246$ 2,786,995 - - - 2,786,995 5,109,703 7,068,328 - - - 7,068,328 2,242,052 8,444,650 - 60,000 - 8,504,650 5,678,022 3,621,833 - - - 3,621,833 3,218,242 27,750,446$ -$ 60,000$ -$ 27,810,446$ 21,837,265$ 230,099,917$ 30,335,627$ 33,738,353$ 2,987,474$ 297,161,371$ 166,602,921$ 127,822,691 1,469,706 59,230,399 - 188,522,796 150,002,617 357,922,608$ 31,805,333$ 92,968,752$ 2,987,474$ 485,684,167$ 316,605,538$ Uses of Funds
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

171

BUDGET SUMMARY

FUND BALANCE/WORKING CAPITAL BY MAJOR AND NON-MAJOR FUNDS

Fund Name
Est. Fund Balance /
Working Capital
7/1/25 Revenues Transfers In Total Sources
Major Funds
General Fund
General Fund 1,766,613$ 157,873,470$ 480,400$ 160,120,483$ Total General Fund 1,766,613$ 157,873,470$ 480,400$ 160,120,483$ Low Income Housing Fund
Low Income Housing Fund 39,604,593$
10,223,132$ -$ 49,827,725$ Total Low Income Housing Fund 39,604,593$ 10,223,132$ -$ 49,827,725$ Airport Enterprise
Airport 8,821,274$
4,739,507$ -$ 13,560,781$ Total Airport Enterprise 8,821,274$ 4,739,507$ -$ 13,560,781$ Stormwater Enterprise
Stormwater 6,385,320$ 1,169,000$ 3,247,000$ 10,801,320$ Storm Drain 6,048,866 496,000 - 6,544,866 Total Stormwater Enterprise 12,434,186$ 1,665,000$ 3,247,000$ 17,346,186$ Wastewater Enterprise
Wastewater 27,799,219$ 34,070,754$ -$ 61,869,973$ Wastewater Replacement 18,234,744 948,000 8,000,000 27,182,744 Wastewater Connection Fees 2,634,974
3,725,000 - 6,359,974 Total Wastewater Enterprise 48,668,937$ 38,743,754$ 8,000,000$ 95,412,691$ Water Enterprise
Water 6,128,865$ 20,724,000$ -$ 26,852,865$ Water Replacement 27,520,285 625,000 2,000,000 30,145,285 Water Connection Fees (179,097)
1,017,000 - 837,903 Total Water Enterprise 33,470,053$ 22,366,000$ 2,000,000$ 57,836,053$ Internal Service Funds
General Liability 5,589,246$ 4,875,003$ -$ 10,464,249$ Workers Comp Insurance 5,109,703 1,517,530 - 6,627,233 Information Technology 2,242,052 5,727,096 - 7,969,148 Fleet & Equipment Services 5,678,022 4,725,205 - 10,403,227 Facilities Rehab Pgm 3,218,242
2,125,000 - 5,343,242 Total Internal Service Funds 21,837,265$ 18,969,834$ -$ 40,807,099$ Total Major Funds: 166,602,921$ 254,580,697$ 13,727,400$ 434,911,018$ Total Non-Major Funds: 150,002,617 53,203,109 45,885,334 249,091,060 Total All Funds: 316,605,538$ 307,783,806$ 59,612,734$ 684,002,078$ Available Funds
FY 2025-26 Budget
Fund Balance by Major and Aggregate Non-Major Funds
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

172

BUDGET SUMMARY

FUND BALANCE/WORKING CAPITAL BY MAJOR AND NON-MAJOR FUNDS

Expenses Transfers Out Transfers Out to CIP
Reserve
Increase/(Use) Total Uses
Est. Fund Balance /
Working Capital
6/30/26
144,650,802$ 10,037,797$ -$ 4,699,425$ 159,388,024$ 732,459$ 144,650,802$ 10,037,797$ -$ 4,699,425$ 159,388,024$ 732,459$ 2,679,045$ -$ -$ -$ 2,679,045$ 47,148,680$ 2,679,045$ -$ -$ -$ 2,679,045$ 47,148,680$ 3,909,897$ -$ 240,000$ -$ 4,149,897$ 9,410,884$ 3,909,897$ -$ 240,000$ -$ 4,149,897$ 9,410,884$ 4,530,898$ -$ -$ -$ 4,530,898$ 6,270,422$ 7,398 - 20,000 - 27,398 6,517,468 4,538,296$ -$ 20,000$ -$ 4,558,296$ 12,787,890$ 26,110,123$ 8,460,000$ -$ -$ 34,570,123$ 27,299,850$ 663,724 - 5,152,375 - 5,816,099 21,366,645 1,104,432 - 1,557,772 - 2,662,204 3,697,770 27,878,279$ 8,460,000$ 6,710,147$ -$ 43,048,426$ 52,364,265$ 19,802,136$ 2,000,000$ -$ -$ 21,802,136$ 5,050,729$ 707,593 - 2,383,000 - 3,090,593 27,054,692 217,529 - - - 217,529 620,374 20,727,258$ 2,000,000$ 2,383,000$ -$ 25,110,258$ 32,725,795$ 5,693,816$ -$ -$ -$ 5,693,816$ 4,770,433$ 2,856,592 - - - 2,856,592 3,770,641 7,505,369 - - - 7,505,369 463,779 5,355,448 - 40,000 - 5,395,448 5,007,779 3,666,142 - - - 3,666,142 1,677,100 25,077,367$ -$ 40,000$ -$ 25,117,367$ 15,689,732$ 229,460,944$ 20,497,797$ 9,393,147$ 4,699,425$ 264,051,313$ 170,859,705$ 71,719,091 1,028,200 28,693,590 - 101,440,881 147,650,179 301,180,035$ 21,525,997$ 38,086,737$ 4,699,425$ 365,492,194$ 318,509,884$ Uses of Funds
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

173

BUDGET SUMMARY

FUND BALANCE/WORKING CAPITAL BY MAJOR AND NON-MAJOR FUNDS

Fund Name
Est. Fund Balance /
Working Capital
7/1/26 Revenues Transfers In Total Sources
Major Funds
General Fund
General Fund 732,459$ 164,358,147$ 486,735$ 165,577,341$ Total General Fund 732,459$ 164,358,147$ 486,735$ 165,577,341$ Low Income Housing Fund
Low Income Housing Fund 47,148,680$
9,308,228$ -$ 56,456,908$ Total Low Income Housing Fund 47,148,680$ 9,308,228$ -$ 56,456,908$ Airport Enterprise
Airport 9,410,884$
4,854,934$ -$ 14,265,818$ Total Airport Enterprise 9,410,884$ 4,854,934$ -$ 14,265,818$ Stormwater Enterprise
Stormwater 6,270,422$ 1,174,000$ 3,330,000$ 10,774,422$ Storm Drain 6,517,468 343,000 - 6,860,468 Total Stormwater Enterprise 12,787,890$ 1,517,000$ 3,330,000$ 17,634,890$ Wastewater Enterprise
Wastewater 27,299,850$ 35,921,316$ -$ 63,221,166$ Wastewater Replacement 21,366,645 1,203,000 8,000,000 30,569,645 Wastewater Connection Fees 3,697,770
3,896,000 - 7,593,770 Total Wastewater Enterprise 52,364,265$ 41,020,316$ 8,000,000$ 101,384,581$ Water Enterprise
Water 5,050,729$ 21,176,000$ -$ 26,226,729$ Water Replacement 27,054,692 794,000 2,000,000 29,848,692 Water Connection Fees 620,374
946,000 - 1,566,374 Total Water Enterprise 32,725,795$ 22,916,000$ 2,000,000$ 57,641,795$ Internal Service Funds
General Liability 4,770,433$ 5,720,004$ -$ 10,490,437$ Workers Comp Insurance 3,770,641 1,517,530 - 5,288,171 Information Technology 463,779 5,751,660 - 6,215,439 Fleet & Equipment Services 5,007,779 4,881,676 - 9,889,455 Facilities Rehab Pgm 1,677,100
2,125,000 - 3,802,100 Total Internal Service Funds 15,689,732$ 19,995,870$ -$ 35,685,602$ Total Major Funds: 170,859,705$ 263,970,495$ 13,816,735$ 448,646,935$ Total Non-Major Funds: 147,650,179 46,699,168 58,570,149 252,919,496 Total All Funds: 318,509,884$ 310,669,663$ 72,386,884$ 701,566,431$ Available Funds
FY 2026-27 Budget
Fund Balance by Major and Aggregate Non-Major Funds
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

174

BUDGET SUMMARY

FUND BALANCE/WORKING CAPITAL BY MAJOR AND NON-MAJOR FUNDS

Expenses Transfers Out Transfers Out to CIP
Reserve
Increase/(Use) Total Uses
Est. Fund Balance /
Working Capital
6/30/27
149,014,579$ 10,146,598$ -$ 3,332,607$ 162,493,784$ 3,083,557$ 149,014,579$ 10,146,598$ -$ 3,332,607$ 162,493,784$ 3,083,557$ 2,591,476$ -$ -$ -$ 2,591,476$ 53,865,432$ 2,591,476$ -$ -$ -$ 2,591,476$ 53,865,432$ 3,971,086$ -$ 60,000$ -$ 4,031,086$ 10,234,732$ 3,971,086$ -$ 60,000$ -$ 4,031,086$ 10,234,732$ 4,597,499$ -$ -$ -$ 4,597,499$ 6,176,923$ 6,374 - 150,000 - 156,374 6,704,094 4,603,873$ -$ 150,000$ -$ 4,753,873$ 12,881,017$ 26,109,600$ 8,460,000$ -$ 34,569,600$ 28,651,566$ 677,852 - 10,624,500 - 11,302,352 19,267,293 1,079,432 - 351,500 - 1,430,932 6,162,838 27,866,884$ 8,460,000$ 10,976,000$ -$ 47,302,884$ 54,081,697$ 20,381,916$ 2,000,000$ -$ -$ 22,381,916$ 3,844,813$ 710,574 - 3,034,000 - 3,744,574 26,104,118 13,637 - - - 13,637 1,552,737 21,106,127$ 2,000,000$ 3,034,000$ -$ 26,140,127$ 31,501,668$ 6,517,952$ -$ -$ -$ 6,517,952$ 3,972,485$ 2,950,837 - - - 2,950,837 2,337,334 7,555,789 - - - 7,555,789 (1,340,350) 5,484,232 - 612,000 - 6,096,232 3,793,223 3,785,705 - - - 3,785,705 16,395 26,294,515$ -$ 612,000$ -$ 26,906,515$ 8,779,087$ 235,448,540$ 20,606,598$ 14,832,000$ 3,332,607$ 274,219,745$ 174,427,190$ 76,145,227 1,018,035 35,930,251 - 113,093,513 139,825,983 311,593,767$ 21,624,633$ 50,762,251$ 3,332,607$ 387,313,258$ 314,253,173$ Uses of Funds
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

175

BUDGET SUMMARY

SUMMARY OF TRANSFERS
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
General Fund
Transfer From Low Income Hsng to General Fund 257,012 - - - Transfer From Home Grant to General Fund 8,932 8,706 - - Transfer From State Grant to General Fund 3,494 25,000 - - Transfer From Downtown Revital to General Fund - 400,000 - - Transfer From CASP Fee to General Fund 19,248 5,500 19,250 19,250 Transfer From Downtown LMD to General Fund 266,798 200,000 - - Transfer From Other LMDs to General Fund - 70,000 250,000 250,000 Transfer From Traffic Imp Fee to General Fund 64,677 75,000 77,250 79,568 Transfer From State Gas Tax to General Fund 117,294 130,000 133,900 137,917 Enterprise Funds
Transfer From General Fund to Stormwater 3,470,000 2,300,000 2,787,000 2,870,000 Transfer From Sewer to Stormwater - 440,000 460,000 460,000 to Wastewater 2,877,050 - - -
to Wastewater Replacement 8,000,000 8,000,000 8,000,000 8,000,000 Transfer From Sewer Connection to Wastewater 1,056,357 1,065,000 - - Transfer From Water to Water Replacement 2,000,000 2,000,000 2,000,000 2,000,000 Transfer From Water Replace to Water 241,283 250,000 - - Debt Service Funds
Transfer From General Fund to 2020 COPS Series B 3,878,237 3,885,000 3,876,997 3,881,173 to 2022 COPS 2,580,073 2,590,000 2,559,800 2,557,425
Transfer From Host Comm Impact to 2020 COPS Series A 508,600 550,000 547,800 531,300 Permanent Funds
Transfer From Open Space to Doolan Canyon Preserve Endow
19,533 - - -
Special Revenue Funds
Transfer From General Fund to Horizons 240,000 470,000 484,000 498,000 to Downtown LMD 358,088 210,000 330,000 340,000
Transfer From Measure D to Import Mitigation Fee - 5,500 - - $25,966,677 $22,679,706 $21,525,997 $21,624,633
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

176

BUDGET SUMMARY

IMPACT OF CAPITAL BUDGET ON OPERATING BUDGET
Project Name Project No. Cost Category
Recurring or
One-Time
FY 2024-25
Projected
FY 2025-26
Budget
FY 2026-27
Budget
Downtown Revitalization
Livermore Village Joint Trench DR202119 Materials & Supplies Recurring -$ 2,000 $ 2,000$ Flagpole Plaza DR202225 Materials & Supplies Recurring - - 20,000 Livermore Village Infrastructure DR583018 Materials & Supplies Recurring - - 4,000 Livermore Village L Street Garage DR586003 Materials & Supplies Recurring - - 175,000 Downtown Revitalization Total -$ 2,000 $ 201,000 $
Parks and Beautification
Springtown Open Space Improvements PB202319 Materials & Supplies Recurring -$ -$ 50,000 $ Parks and Beautification Total -$ -$ 50,000 $
Public Buildings
City Fleet Electrification, Phase 1 BL202320 Materials & Supplies Recurring -$ 4,000 $ 4,000$ Public Building Total -$ 4,000 $ 4,000$
Storm Drain
2024 Storm Drain Trash Capture SD202425 Materials & Supplies Recurring -$ -$ 12,000 $ Storm Drain Total -$ -$ 12,000 $
Street Maintenance
Street Resurfacing SD202001 Materials & Supplies Recurring -$ -$ 6,000 $ ADA Access Ramps SM202107 Materials & Supplies Recurring 10,000$ 10,000$ ADA Access Ramps SM202207 Materials & Supplies Recurring - - 8,000 Street Maintenance Total -$ 10,000 $ 24,000$
Traffic Control
Street Lighting TC201923 Materials & Supplies Recurring -$ -$ 20,000 $ Crosswalk Safety Improvements TC202106 Materials & Supplies Recurring -$ 2,000 $ 2,000$ Traffic Calming TC202205 Materials & Supplies Recurring -$ -$ 4,000 $ Stanley Boulevard at Isabel Acenue
Connector Ramp Crossing TC202133 Materials & Supplies Recurring -$ -$ 5,000 $ Crosswalk Safety Improvements TC202306 Materials & Supplies Recurring -$ -$ 1,000 $ Portola Avenue at Sedona Common Traffic
Signal Improvements TC202326 Materials & Supplies Recurring -$ -$ 5,000 $ Traffic Operations Center Upgrade TC202328 Materials & Supplies Recurring -$ 20,000 $ 20,000$ Street Maintenance Total -$ 22,000 $ 57,000$
Trail, Bike, and Misc. Street
Montage Trail Connection to Collier
Canyon Road TB201944 Materials & Supplies Recurring 3,200 $ 3,200$ 3,200$ Street Maintenance Total 3,200$ 3,200$ 3,200$
Transportation Infrastructure
Railroad Ave Street Improvements TI202116 Materials & Supplies Recurring 1,500 $ 1,500$ 1,500$ Transportation Infrastructure Total 1,500$ 1,500$ 1,500$ Wastewater
WRP Primary and Secondary Treatment
Improvements, Phase 1 WW201931 Materials & Supplies Recurring 22,000$ 22,000$ Wastewater Total -$ 22,000 $ 22,000$
Total Operating and Maintenance Costs 4,700$ 64,700$ 374,700$ Operating and Maintenance Costs Associated with Capital Budget ATTACHMENT 2
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BUDGET SUMMARY

DEBT SERVICE BUDGET

BONDED INDEBTEDNESS LIMIT
The bonded indebtedness limit for the City is defined by Government Code §43605 to be 15% of the City’s assessed valuation of $26.3 billion. The 15% limit, based on the 2024-25 fiscal year assessed valuation, is $3.9 billion. Within the meaning of this section, “indebtedness” means bonded indebtedness of the city payable from the proceeds of taxes levied upon taxable property in the city.

The City has no debt at this time that is subject to this limit.

Assessed Value $ 26,264,328,578
Debt Limit (15% of Assessed Value) 3,939,649,287 Less: Net Debt Applicable to Limit - Legal Debt Margin

$ 3,939,649,287

CURRENT DEBT OBLIGATIONS
The City’s current debt comprises of Certificates of Participation (COP), loans, notes, and capital leases as described below:

2020 FIXED RATE DEMAND CERTIFICATES OF PARTICIPATION (COP) On June 25, 2020, the City issued tax-exempt 2020 Certificates of Participation (2020 COP) to refinance the 2011 COP, 2014 COP Series A and 2014 COP Series B. There are two semi‐annual debt service payments, consisting of principal payments due annually on April 1 and interest payments due on November 1 and April 1, which are payable solely from and secured by the lease payments made by the City to the Public Property Financing Corporation of California. Lease payments will be made by the City pursuant to the Lease Agreement for the use and occupancy of the Leased Property, which comprises of the City’s police facility and Civic Center library located in the City’s Civic Center.

The 2020 Certificates of Participation Series A (2020 COP Series A) are qualified 501(c)(3) certificates and are issued in the principal amount $7,465,000 to refund the 2014 COP Series A (Livermore Valley Performing Arts Center Refunding) and to pay certain costs of executing and delivering the 2020 Series A Certificates. The refinancing provides the savings from costs related to variable rate debt such as the letter of credit fees, remarketing fee, and letter of credit renewal fee. In addition, this refinancing eliminated risks and budgetary uncertainty associated with the variable rate of interest represented by the 2014 Certificates through a fixed rate, tax-exempt refunding. Lease payments for 2020 COP Series A are made by the pledged revenue of the Host Community Impact Fee Special Revenue Fund.

The City issued $42,035,000 principal amount of 2020 Certificates of Participation Series B, (2020 COP Series B) to refund the outstanding principal balance of $14,945,000 for the 2011 COP and $35,530,000 for the 2014 COP Series B as well as to fund certain costs of executing and delivery of the Certificates. This refunding decreased its total debt service payments by $7,208,051. Lease payments for 2020 COP Series B are made by the General fund, Airport Enterprise Fund, and Water Enterprise Fund.

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BUDGET SUMMARY

DEBT SERVICE BUDGET

2022 CERTIFICATES OF PARTICIPATION (COP)
On November 30, 2022, the City issued fixed rate Certificates of Participation (2022 COP) for approximately $41,060,000 to fund the construction of the L Street garage. There are two semi‐annual debt service payments, consisting of principal payments due annually on April 1 and interest payments due on October 1 and April 1 by the General Fund.

HUD SECTION 108 LOANS
In fiscal year 2010, the City received a Section 108 loan in the amount of $1,320,000 from the Department of Housing and Urban Development to purchase the Hagemann Farms. The interest rate varies between 3.10% and 4.41%; principal payments are due annually from 2012 through 2030. In fiscal year 2015, the City received a $725,000 Section 108 loan from the Department of Housing and Urban Development to purchase the building located at 141 & 145 North Livermore Avenue and the adjacent commercial units at 147 & 149 North Livermore Avenue. The principal payments are due annually from August 1, 2015 through 2030. In May 2014, the City entered into a Public Participation Jurisdiction agreement with Alameda County and the cities of Dublin and Pleasanton to jointly repay a $1,250,000 Section 108 loan guarantee from the US Department of Housing and Urban Development.

This loan was issued to renovate a building owned by Axis Community Health at 5925 Las Positas Boulevard, Pleasanton, to expand medical and mental health services throughout the Tri-Valley region.

The loan amount is $950,000 since Alameda County paid its share of $300,000 in cash. The City’s portion of the total principal repayment amount over 20 years is $387,505 or approximately 41% of the total loan amount of $950,000.

BANC OF AMERICA EQUIPMENT LEASE/PURCHASE LOAN
On October 24, 2012, the City entered into a tax-exempt Equipment Lease/Purchase Financing Agreement with Banc of America Public Capital Corp in the amount of $12,538,957 to fund the installation of various energy efficiency projects throughout the City. Monthly lease payments began on November 24, 2013 and will continue until October 24, 2028. Debt service payments are being made by the Facilities Rehabilitation Internal Service Fund and the Airport Enterprise Fund and are intended to be made with the anticipated energy savings.

LONG-TERM INTERFUND ADVANCES
The City’s General Fund made an advance of $4,720,000 to the Other Impact Fees Special Revenue Fund for downtown revitalization and the loan will be repaid to the General Fund as the fees are collected. The balance as of June 30, 2024 is $3,586,595.

CREDIT RATING
In October 2022, the S&P global rating services reaffirmed the City’s bond ratings at AA. The credit report highlighted the City’s consistent positive financial performance, strong reserves, and unassigned fund balance, as well as strong management.

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BUDGET SUMMARY

DE BT SERVICE BUDGET

DEBT SERVICE BUDGET
Principal Interest Total
Governmental Activities:
2020A Certificates of Participation 260,000.00$ 268,800.00$ 528,800.00$ 2020B Certificates of Participation 2,826,794.00 1,048,668.00 3,875,462.00 2022 Certificates of Participation 695,000.00 1,882,000.00 2,577,000.00 Housing and Urban Development Loans 90,759.00 22,517.00 113,276.00 Interfund Loan 100,000.00 17,500.00 117,500.00
Internal Service Fund
Banc of America Equipment - - -
Lease/Purchase Loan 921,085.00 105,731.00 1,026,816.00 Total Governmental Activities 4,893,638.00$ 3,345,216.00$ 8,238,854.00$ Business-Type Actitivies:

Airport
2020B Certificates of Participation 182,567.00 125,147.00 307,714.00 36,185.00 4,154.00 40,339.00
Water
2020B Certificates of Participation 265,640.00 78,887.00 344,527.00 Total Business-Type Activities 484,392.00$ 208,188.00$ 692,580.00$ Total 5,378,030.00$ 3,553,404.00$ 8,931,434.00$

DEBT SERVICE REQUIREMENTS
Principal Interest Principal Interest
4,054,498$ 3,046,569$ 989,284$ 81,073$
4,138,912 2,876,304 1,060,858 54,609
4,318,998 2,700,531 1,135,952 26,251
4,494,756 2,517,230 390,946 2,110
4,688,654 2,326,201
12,521,661 9,563,191
11,561,894 7,175,969
9,754,844 4,838,522
10,185,000 2,700,413
4,805,000 354,169
70,524,217$ 38,099,099$ 3,577,040$ 164,043$
FY 2024-25
Total
Ending June 30
For the Year
2051-2055
2046-2050
2041-2045
2036-2040
2031-2035
2030
2029
Governmental Funds Internal Service Funds
2028
2027
2026
Banc of America Equipment Lease/Purchase Loan
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BUDGET SUMMARY

DEBT SERVICE BUDGET

Principal Interest Total Principal Interest Total
290,000.00$ 257,800.00$ 547,800.00$ 285,000.00$ 246,300.00$ 531,300.00$ 2,943,740.00 933,257.00 3,876,997.00 3,068,154.00 813,019.00 3,881,173.00 730,000.00 1,848,050.00 2,578,050.00 765,000.00 1,811,550.00 2,576,550.00 90,759.00 7,462.00 98,221.00 20,758.00 5,435.00 26,193.00 - - - - - - - - - - - - 989,284.00 81,073.00 1,070,357.00 1,060,858.00 54,609.00 1,115,467.00 5,043,783.00$ 3,127,642.00$ 8,171,425.00$ 5,199,770.00$ 2,930,913.00$ 8,130,683.00$ 189,377.00 117,707.00 307,084.00 198,719.00 109,946.00 308,665.00 38,864.00 3,185.00 42,049.00 41,676.00 2,145.00 43,821.00 276,884.00 68,036.00 344,920.00 288,123.00 56,736.00 344,859.00 505,125.00$ 188,928.00$ 694,053.00$ 528,518.00$ 168,827.00$ 697,345.00$ 5,548,908.00$ 3,316,570.00$ 8,865,478.00$ 5,728,288.00$ 3,099,740.00$ 8,828,028.00$ Principal Interest Principal Interest Principal Interest 228,241$ 120,892$ 276,884$ 68,036$ 5,548,907$ 3,316,570$ 240,395 112,090 288,128 56,735 5,728,293 3,099,738 251,546 102,864 299,840 44,976 6,006,336 2,874,622 228,923 93,498 312,021 32,739 5,426,646 2,645,577 222,434 84,686 324,671 20,005 5,235,759 2,430,892 857,682 310,612 337,789 6,756 13,717,132 9,880,559 938,106 138,981 12,500,000 7,314,950 210,156 4,203 9,965,000 4,842,725 10,185,000 2,700,413
4,805,000 354,169
3,177,483$ 967,826$ 1,839,333$ 229,247$ 79,118,073$ 39,460,215$ FY2026-27FY2025-26
Airport Fund Water Fund Grand Total
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CITY COUNCIL

MISSION
The City of Livermore works to enhance the quality of life for Livermore community members by providing safe, accessible public amenities, promoting economic vitality and innovation, and embracing collaborative civic engagement . All while providing high -quality services in a courteous, responsive, fiscally sound manner.

SERVICES PROVIDED
The City Council is the City’s legislative body consisting of four council members and a mayor. Council members serve four -year terms, and the mayor serves a two -year term. The City Council implements policy decisions through the enactment of ordinances and resolutions , encourages broad resident participation and information sharing about C ity activities and issues , and balances community needs with available resources.

ACCOMPLISHMENTS
• Advocated for the Tri-Valley region in Washington, D.C. with fellow Tri-Valley mayors to promote regional and local projects and learn about funding opportunities directly from federal agencies and lawmakers. (Pillar – A City That Works)
• Continued progress on various Downtown developments, making progress on the L Street Parking Garage, Flagpole Plaza, and Blacksmith Square. (Pillar – Inclusive & Inviting Spaces & Places)
• Acquired nearly 300 acres for open space and conservation purposes. (Pillar – Environmental Stewardship)
• Provided direction on Preferred Land Use Scenario leading to completion of the Land Use Map milestone as part of the General Plan Update. (Pillar – Inclusive & Inviting Spaces & Places) • Engaged the Livermore community through various events, programs, and other outreach opportunities. (Pillar – A City That Works)
GOALS
• Work to implement the goals and objectives as identified in the 2023-28 Citywide Strategic Plan. (Pillars – All)
• Continue to advocate on behalf of the community’s interests, communicating with key lawmakers at the regional, state, and federal levels. (Pillar – A City That Works, Goal 3, Objective 1)
• Continue to collaborate with the cities of Dublin, Pleasanton, San Ramon, and the Town of Danville on legislative issues, projects, and initiatives that affect Tri-Valley residents and businesses, valuing regional leadership and problem-solving to maintain and improve quality of life. (Pillar – A City That Works, Goal 3, Objective 1) • Continue to engage with the community and encourage public participation. (Pillar – A City That Works, Goal 1, Objective 1)
• Approve programs for the City’s physical, cultural, and socioeconomic development. (Pillars – All)

ATTACHMENT 2
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CITY COUNCIL

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CITY COUNCIL

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Department Funding Sources
General Fund 149,198 238,982 230,858 232,129
Total Department Funding Sources $149,198 $238,982 $230,858 $232,129 Expenditures by Category
City Council Wages & Benefits $71,118 $71,544 $74,701 $74,701 Services & Supplies 78,080 167,438 156,157 157,428
Division Total $149,198 $238,982 $230,858 $232,129
Total Department Expenditures $149,198 $238,982 $230,858 $232,129 ATTACHMENT 2
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CITY MANAGER

MISSION
The mission of the City Manager’s Office is to implement policy decisions and priorities of the City Council, communicate Livermore’s vision and values as determined by the City Council and the community, and cultivate a customer service philosophy oriented around civic engagement.

SERVICES PROVIDED
The City Manager’s Office is comprised of five key service areas: Administration, City Clerk’s Office, Communications, Emergency Management, and Sustainability. The City Manager’s Office is responsible for the operational activities of City departments, implements policies and procedures, and is the liaison between the Mayor and City Council and members of the public. The department monitors and responds to state and federal legislation, engages with the community, provides public information, and implements the City’s Emergency Management and Sustainability programs. The City’s Clerk’s Office is the primary point of contact for the public and staff regarding City records, is responsible for coordinating and conducting municipal elections, and ensures transparency that enables the public to participate in local government.

ACCOMPLISHMENTS
• Collaborated with various City departments, partner agencies and community stakeholders to offer the community opportunities to engage with the City Council, City organizations, and each other through in-person events (Community Service Day, Fourth of July Celebration, Youth In Government Day, Key to the City), electronically (community e-newsletter, social media, employee newsletter), and in print (community newsletter, media relations, downtown kiosks). (Pillar – A City That Works)
• Established the Tri-Valley Emergency Management Consortium to address the regional impacts on Tri-Valley communities following a large or catastrophic incident and to foster regional cooperation in mitigating against, preparing for, responding to, and recovering from all hazard incidents. (Pillar – A Safe Community That Thrives)
• Facilitated work plans for advisory bodies to ensure alignment with the Strategic Plan and other guiding documents, and with City Council direction (Pillar – A City That Works) • Secured funding to install electric vehicle chargers at City facilities and added 10 electric and hybrid vehicles to the City fleet. (Pillar – Environmental Stewardship) • Invited to speak at five regional, statewide, and international events, and honored with the prestigious Helen Putnam Award for Excellence in Intergovernmental Collaboration. (Pillar – A City That Works)

GOALS
• Obtain and maintain accreditation from the Emergency Management Accreditation Program (EMAP). (Pillar – A Safe Community That Thrives, Goal 1, Objective 1) • Conduct the National Community Survey to inform priorities. (Pillar – A City That Works, Goal 1, Objective 3)
• Implement training for advisory body members, staff liaisons, and other appropriate staff. (Pillar – A City That Works, Goal 2, Objective 1)
• Collaborate with the Tri-Valley cities, legislative representatives, and other community partners to advocate for legislation that benefits the community and region. (Pillar – A City That Works, Goal 3, Objective 1)
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CITY MANAGER

• Promote installation of electric vehicle chargers. (Pillar – Environmental Stewardship, Goal 1, Objective 8)
• Complete evaluation and selection of electronic kiosks for installation at various locations to modernize processes and increase information sharing with the community. (Pillar – A City That Works, Goal 11, Objective 4)

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CITY MANAGER

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Department Funding Sources
General Fund 4,215,325 5,593,434 4,866,242 5,316,660
PEG Capital Fees 70,780 51,102 1,170 1,401
Total Department Funding Sources $4,286,105 $5,644,536 $4,867,412 $5,318,061 Expenditures by Category
City Manager Wages & Benefits $2,175,746 $2,273,460 $2,789,087 $2,812,723 Services & Supplies 411,147 1,241,174 764,618 787,950
Division Total $2,586,893 $3,514,634 $3,553,705 $3,600,673 City Clerk Wages & Benefits $970,912 $1,096,436 $950,743 $958,469 Services & Supplies 728,300 1,033,466 362,964 758,919
Division Total $1,699,212 $2,129,902 $1,313,707 $1,717,388 Total Department Expenditures $4,286,105 $5,644,536 $4,867,412 $5,318,061 ATTACHMENT 2
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CITY ATTORNEY

MISSION AND VISION
It is the mission of the City Attorney's Office to oversee the City of Livermore’s governance, operation, and public policy to identify and manage legal issues. Its vision is to help preserve public resources and the community’s confidence in the City’s governance and operation by ensuring the City fulfills its legal obligations and makes well-informed policy decisions.

SERVICES PROVIDED
The City Attorney’s Office includes the Risk Management Division. The Office is charged with being aware of all aspects of the City’s governance, operation, and other matters affecting the City and the community. As such, the City Attorney’s Office is: a key member of each City decision-making team; responsible for researching and staying current on laws, policies, and industry trends that affect the City; responsible for the review and approval of forms for all legal documents pertaining to the City's business; and responsible for defending and prosecuting all civil actions and administrative proceedings involving the City. The Risk Management Division ensures safety is “top of mind” and provides strategies to minimize risk. The Division administers the City’s worker’s compensation program, insurance program, liability program, workplace safety program, and serves as the City’s ADA/Section 504 Coordinator.

ACCOMPLISHMENTS
• Reviewed, revised, and approved as to form up to 15 ordinances, 250 resolutions, and over 750 agreements. (Pillar – A City That Works)
• Drafted and helped staff negotiate agreements for the disposition and development of properties, and land use development agreements. (Pillar – A City That Works) • Upheld the City’s land use authority and governance by successfully defending lawsuits that challenged the City’s decision-making authority. (Pillar – A City That Works) • Reviewed 100% of contracts for insurance and indemnity within five business days of receipt by Risk Management and 90% of liability claims reviewed and resolved without resulting in litigation. (Pillar – A Safe Community That Thrives)
• Preserved Livermore’s quality of life by prosecuting actions to abate public nuisances, obtaining gun violence restraining orders, and pursuing the destruction of weapons. (Pillar – A Safe Community That Thrives)

GOALS
• Develop, oversee, implement, and manage an effective and efficient risk management program, including the workplan from the assessment of the City’s Risk Management structure. (Pillar – A Safe Community That Thrives, Goal 15, Objective 1)
• In coordination with staff, identify and recommend changes to policies, processes, and programs for effective governance and community service. (Pillar – A City that Works, Goal 16, Objective 1)
• Assess the employee safety and the Injury and Illness Prevention Program and develop practical measures to reduce injuries and workers’ compensation costs. (Pillar – A City That Works, Goal 10, Objective 3)
• Uphold the integrity of Livermore’s Municipal Code, Development Code, and regulations, by helping craft effective ordinances and regulations, prosecting municipal code violations and abating public nuisances, and researching and preparing legislative updates for City officials. (Pillar – A City That Works, Goal 15, Objective 1)

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CITY ATTORNEY

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CITY ATTORNEY

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Department Funding Sources
General Fund 2,325,429 2,713,244 2,836,845 2,872,811
General Liability 4,371,352 5,828,640 5,693,816 6,517,952 Workers Comp Insurance 3,067,007 2,786,995 2,856,592 2,950,837 Total Department Funding Sources $9,763,789 $11,328,879 $11,387,253 $12,341,600 Expenditures by Category
City Attorney Wages & Benefits $1,843,067 $2,097,786 $2,120,671 $2,139,548 Services & Supplies 482,362 615,458 716,174 733,263
Division Total $2,325,429 $2,713,244 $2,836,845 $2,872,811 Risk Management Wages & Benefits $658,681 $807,550 $805,698 $812,517 Services & Supplies 6,779,678 7,808,085 7,744,710 8,656,272 Division Total $7,438,360 $8,615,635 $8,550,408 $9,468,789 Total Department Expenditures $9,763,789 $11,328,879 $11,387,253 $12,341,600 ATTACHMENT 2
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ADMINISTRATIVE SERVICES DEPARTMENT

MISSION
The mission of the Administrative Services Department is to provide resource management to enable the organization to focus on enhancing the quality of life for residents and the community now and in the future.

SERVICES PROVIDED
The Administrative Services Department is comprised of three divisions: Finance, Human Resources, and Information Technology. It is responsible for providing administrative and support services to all the City's operating departments, City Council, advisory bodies, City Manager, employees, and Livermore residents. These services include accounting, budgeting, treasury services, financial reporting, purchasing, payroll, employee and labor relations, benefits administration, recruitment, cyber risk management, and information technology deployment and management.

ACCOMPLISHMENTS
• Implemented the Human Resources, Payroll, General Ledger, Budget, Accounts Receivable (AR), Accounts Payable (AP), Purchase Card, Projects and Grants, Contracts, and Purchase Order modules in the new Enterprise Resource Planning (ERP) system LEAP. (Pillar – A City That Works)
• Installed a new WiFi system in City-owned buildings (Pillar – A City That Works) • Developed a Geographic Information System (GIS) strategic plan. (Pillar – A City That Works) • Developed and implemented a new Management supervision and management training program (Pillar – A City That Works)
• Implemented a new online bid / Request for proposals (RFP) posting platform and service, BidNet. (Pillar – A City That Works)
GOALS
• Complete ERP implementation, including utility billing, payments and animal licenses. (Pillar – A City That Works, Goal 11, Objective 5)
• Successfully negotiate timely and appropriate Memorandums of Understanding (MOU)s with all bargaining units. (Pillar – A City That Works, Goal 8, Objective 8) • Implement a 311-AI system and program. (Pillar – A City That Works, Goal 11, Objective 1) • Develop and implement a Diversity, Equity, Inclusion, and Belonging (DEIB) program. (Pillar – A City That Works, Goal 9, Objectives 1 and 3)
• Improve information technology (IT) governance and internal controls to ensure the City’s systems are secure. (Pillar – A City That Works, Goal 11, Objective 7) • Implement a GIS program. (Pillar – A City That Works, Goal 11, Objective 1)

ATTACHMENT 2
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ADMINISTRATIVE SERVICES DEPARTMENT

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ADMINISTRATIVE SERVICES DEPARTMENT

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Department Funding Sources
General Fund 6,311,564 6,634,085 6,686,710 6,739,046
Information Technology 6,474,390 7,068,328 7,505,369 7,555,789 Total Department Funding Sources $12,785,955 $13,702,413 $14,192,079 $14,294,835 Expenditures by Category
Administrative Services Wages & Benefits $567,096 $584,815 $834,882 $842,204 Services & Supplies 80,664 129,940 115,759 115,636
Division Total $647,760 $714,755 $950,641 $957,840
Finance Wages & Benefits $2,543,421 $2,562,683 $2,472,418 $2,492,742 Services & Supplies 1,129,921 1,223,476 1,009,090 1,006,705 Division Total $3,673,343 $3,786,159 $3,481,508 $3,499,447 Human Resources Wages & Benefits $1,688,328 $1,746,279 $1,808,184 $1,823,381 Services & Supplies 302,133 386,892 446,377 458,378
Division Total $1,990,461 $2,133,171 $2,254,561 $2,281,759 Information Technology Wages & Benefits $2,229,465 $2,279,688 $2,922,835 $2,947,015 Services & Supplies 3,755,205 3,331,608 3,567,344 3,593,584 Capital Outlay - 500,000 350,000 350,000
Division Total $5,984,671 $6,111,296 $6,840,179 $6,890,599 Cybersecurity Wages & Benefits $54,865 $276,442 $0 $0
Services & Supplies 434,855 680,590 665,190 665,190
Division Total $489,720 $957,032 $665,190 $665,190
Total Department Expenditures $12,785,955 $13,702,413 $14,192,079 $14,294,835 ATTACHMENT 2
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COMMUNITY DEVELOPMENT DEPARTMENT

MISSION
The mission of the Community Development Department is to promote the community’s quality of life and economic vitality through land use planning, public infrastructure design and construction, protection of public health and safety related to development and transportation, elimination of blight, development of affordable housing, and delivery of targeted human services to vulnerable families, seniors, children, people without housing, and those with special needs.

SERVICES PROVIDED
The Community Development Department is comprised of four divisions: Building & Neighborhood Preservation, Planning, Engineering, and Housing & Human Services. The department is responsible for managing the City’s growth, infrastructure design and construction, protecting environmental/open space, revitalizing downtown, historic preservation, building safety, accessibility and sustainability, property management, neighborhood preservation, affordable housing, and providing funding and oversight for targeted human services. The department also represents the City in a variety of regional and state policy development efforts, including housing and transportation planning, building and fire codes, and the Human Services Needs Assessment.

ACCOMPLISHMENTS

• Completed over 2,958 plan reviews, issued 4,874 permits, performed over 23,553 related inspections, and handled 1,644 Neighborhood Preservation cases. (Pillar – A Safe Community that Thrives)
• Implemented electronic permit submissions, online payments, and electronic permit issuance for all residential permit types. (Pillar – A Safe Community That Thrives) • Completed major final maps and improvement plans including Arroyo Vista, Cava West and East at North Canyons and Triad, Shea townhomes and apartments at North Canyons and Collier Canyon Road, Blacksmith Square, and SMP 40. (Pillar – A Safe Community That Thrives)
• Supported the grand opening and first year of providing services at the Vineyard Resource Center. Provided 110,000 meals and 6,775 shelter stays for 172 unhoused individuals, in addition to permanently housing 24 formerly homeless residents. (Pillar – A Safe Community That Thrives)
• Supported Satellite Senior Housing Associates (SAHA) and Interfaith Housing to complete financing for and begin construction on the first 79-unit phase of the Pacific Avenue Senior Apartments, which will provide affordable housing for seniors age 62+, including veterans. (Pillar – A Safe Community That Thrives)

GOALS
• Continue to implement the Isabel Neighborhood Specific Plan. (Pillar – Economy That Prospers, Goal 4, Objectives 1-3)
• Continue to implement the Downtown Specific Plan. (Pillar – Inclusive & Inviting Spaces & Places, Goal 3, Objectives 1-4)
• Continue to complete the General Plan Update. (Pillar – Inclusive & Inviting Spaces & Places, Goal 4, Objectives 1-4)
• Implement web-based storybook pages with locations of major Capital Improvement Projects and Development Projects, links to web pages, and program pages for sidewalks, walls, ADA ramps, and street maintenance. (Pillar – A City That Works, Goal 14, Objective 2) • Complete Development Code Update. (Pillar – A City That Works, Goal 15, Objectives 1 and 3).

ATTACHMENT 2
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COMMUNITY DEVELOPMENT DEPARTMENT
• Secure additional funding from the county and state to continue providing housing and human services to those experiencing homelessness in Livermore . (Pillar – A Safe Community That Thrives, Goal 8, Objective 5)
• Expand affordable homeownership opportunities through the implementation of the City’s Inclusionary Housing Program. (Pillar – A Safe Community That Thrives, Goal 7, Objective 1)

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

200

COMMUNITY DEVELOPMENT DEPARTMENT

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Department Funding Sources
General Fund 15,925,170 21,338,334 20,698,719 21,293,539 Low Income Housing Fund 1,192,920 5,315,598 2,679,045 2,591,476 Housing Successor Agency 44 715 16 19
SOEF (Social Op Endowment) 25,875 1,808 152,080 156,798 Mortgage Assistance 2,094 66,832 126,519 127,154
HHS Loan Fund - - 379,000 333,000
Cal Home Reuse - 243,305 242,000 242,000
California Begin Program - 121,000 122,000 122,000
Expenditures by Category
Community Development
Admin
Wages & Benefits $803,509 $1,397,165 $1,255,828 $1,266,695 Services & Supplies 243,480 281,488 230,512 241,464
Division Total $1,046,989 $1,678,653 $1,486,340 $1,508,159 Building & Safety Wages & Benefits $2,545,174 $3,282,681 $3,440,233 $3,469,216 Services & Supplies 760,377 1,261,182 1,256,375 1,334,865 Division Total $3,305,551 $4,543,863 $4,696,608 $4,804,081 Engineering Wages & Benefits $3,721,319 $4,685,562 $4,884,484 $4,905,686 Services & Supplies 1,658,366 3,393,974 3,003,242 3,067,141 Division Total $5,379,685 $8,079,536 $7,887,726 $7,972,827 Housing & Human
Services
Wages & Benefits $1,447,962 $1,744,116 $2,219,030 $2,237,507 Services & Supplies 3,668,529 7,040,586 11,677,544 4,664,312 Capital Outlay - 350,000 - -
Debt Services 392,427 113,276 235,905 156,196
Division Total $5,508,918 $9,247,978 $14,132,479 $7,058,015 Planning Wages & Benefits $2,545,331 $3,255,701 $3,409,684 $3,435,905 Services & Supplies 2,165,549 2,779,938 1,283,600 1,521,532 Capital Outlay - 5,730,000 - -
Division Total $4,710,880 $11,765,639 $4,693,284 $4,957,437 Total Department Expenditures $19,952,023 $35,315,669 $32,896,437 $26,300,519 ATTACHMENT 2
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COMMUNITY DEVELOPMENT DEPARTMENT

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Local Housing Trust - - 5,500,000 -
Grant - HUD EDI Special Grant 62 90,150 180,300 180,300 Grant - CDBG 669,534 776,222 520,489 443,656
Grant - Home Grant 399,113 147,695 122,103 122,834
FEMA Funding - 300,000 - -
Grant - State Grant Fund 829,148 606,000 903,640 102,676 Opioid Settlement - - 501,376 90,917
Accessibility Compliance 2,561 11,000 30,000 30,000
Human Services Facility Fee - - 182,000 -
Open Space Acquisition & Mgmt 55,295 5,753,000 - -
Doolan Canyon Preserve Endow 620,581 - - -
Traffic Impact Fee (TIF) 38,668 41,332 35,000 85,000
Park Fee - AB 1600 9,722 25,278 16,000 -
County Meas BB-Bike/Pedestrian - 750 52,000 52,000
County Meas BB-Local St & Rd 116,043 223,150 288,450 161,450 County Measure F Veh Reg Fee - 1,500 61,700 61,700
State - Gas Tax 63,732 252,000 102,000 102,000
State - SB1 1,461 - 2,000 2,000
Total Department Funding Sources $19,952,023 $35,315,669 $32,896,437 $26,300,519 ATTACHMENT 2
DRAFT BUDGET FY 2025-27

202

FIRE DEPARTMENT

MISSION
The mission of the Livermore-Pleasanton Fire Department is to provide exceptional and equitable public safety services that protect and enhance life, property, and the environment in collaboration with the communities served.

SERVICES PROVIDED
The Livermore-Pleasanton Fire Department consists of three divisions: Prevention, Operations and Administration. The Prevention Division is responsible for minimizing fire risk through positive fire code enforcement and weed abatement. The Operations Division prepares for and responds to all emergency fire, medical, rescue and hazardous materials incidents. The Operations and Prevention divisions conduct annual fire safety inspections for businesses and provide public education to the broader community. The Administration Division oversees the day-to-day business functions of the fire department. Five of the department’s 10 fire companies are based in Livermore’s five fire stations. Each station is strategically located to provide the best possible response time to emergency incidents. The department provides training to community members under its Community Emergency Response Team (CERT) program to improve community safety and self-reliance in emergencies. Lastly, the department plays a key role in the citywide Emergency Operations Plan.

ACCOMPLISHMENTS
• Established an Instructional Services Agreement with Las Positas College that allows college credits for career-related training. (Pillar – A City That Works) • Completed a Community Risk Assessment. (Pillar – A Safe Community That Thrives) • Enhanced communications through launching quarterly newsletters, an Annual Report refresh, increased social media engagement, and Chief’s Chats for LPFD employees. (Pillar – A City That Works)
• Successfully executed the Fire Safety Expo with over 1,800 attendees. (Pillar – A City That Works)
• Awarded a $38,000 grant from Cal Water Services for individual thermal imaging cameras (TICs); $10,000 from Homeland Security for Continuing Challenge HazMat training; $30,000 from Bay Area Urban Security Initiative (UASI) for Class 1 multi-threat HazMat suits; submitted an Assistance to Firefighters Grant (AFG) for training and certification of EMTs to become paramedics. (Pillar – A City That Works)
GOALS
• Continue to focus on technology improvements to modernize operations, including an upgrade to ImageTrend (cloud-based records management system), the launch of a new/modern LPFD website, and an update of Phoenix G2 Station Alerting in all fire stations. (Pillar – A City That Works, Goal 11, Objective 2)
• Continue to expand the partnership with Las Positas College to provide college units and funding for existing LPFD training. (Pillar – A City That Works, Goal 8, Objective 4) • Recruitment of Fire Chief (Pillar – A City That Works, Goal 8, Objective 1) • Streamline station supply process for efficiency and cost reduction. (Pillar – A City That Works, Goal 11, Objective 9)
• Pursue Insurance Services Office (ISO) Fire Protection Class 2 status. (Pillar – A Safe Community That Thrives, Goal 5, Objective 5)

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

203

FIRE DEPARTMENT

ATTACHMENT 2
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204

FIRE DEPARTMENT

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Department Funding Sources
General Fund 28,044,584 28,495,534 29,540,677 30,169,454 Grant - State Grant Fund 8,838 24,200 24,200 24,200
Total Department Funding Sources $28,053,422 $28,519,734 $29,564,877 $30,193,654 Expenditures by Category
Fire Administration Services & Supplies 28,053,422 28,519,734 29,564,877 30,193,654 Division Total $28,053,422 $28,519,734 $29,564,877 $30,193,654 Total Department Expenditures $28,053,422 $28,519,734 $29,564,877 $30,193,654 ATTACHMENT 2
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206

GENERAL SERVICES

MISSION
General Services supports the operations of the City in order to maintain and enable efficient citywide management and administration.

SERVICES PROVIDED
General Services provides goods and services needed on a citywide basis, which is not provided for in a department. Examples of these services and contractual obligations include County property tax administration, a portion of property and casualty insurance not associated with a specific department, debt service payments related to long-term debt, contribution for maintenance and repairs of general government facilities to the Facilities Replacement Project Internal Service Fund, and employee communications and events.

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

207

GENERAL SERVICES

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Department Funding Sources
General Fund 6,734,809 5,662,478 3,646,504 3,671,626
2020 COPS Series A 508,600 550,000 547,800 531,300
2020 COPS Series B 3,878,237 3,885,000 3,876,997 3,881,173 2022 COPS 2,581,050 2,590,000 2,559,800 2,557,425
Total Department Funding Sources $13,702,696 $12,687,478 $10,631,101 $10,641,524 Expenditures by Category
General Services Wages & Benefits $3,390,027 $2,169,765 $0 $0 Services & Supplies 3,325,982 3,418,951 3,646,504 3,671,626 Debt Services 6,986,687 7,098,762 6,984,597 6,969,898
Division Total $13,702,696 $12,687,478 $10,631,101 $10,641,524 Total Department Expenditures $13,702,696 $12,687,478 $10,631,101 $10,641,524 *Net cost of retiree health care program (OBEB) is budgeted in all departments starting in FY 2025-26.

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

208

INNOVATION & ECONOMIC DEVELOPMENT DEPARTMENT

MISSION
The mission of the Innovation & Economic Development Department is to ensure Livermore’s economy remains vibrant, diverse, and resilient.

SERVICES PROVIDED
The Innovation & Economic Development Department is the City’s primary point of contact with the business community, providing services that support the creation, growth, and attraction of diverse businesses that offer high-quality employment opportunities, ensure long-term financial health, and increase economic resiliency. The department partners with the development and business community to facilitate the creation of high-quality commercial facilities, desirable private and public amenities, and services for residents and visitors. The department also oversees the Livermore Municipal Airport and manages City-owned properties.

ACCOMPLISHMENTS
• Completed the Airport Land Use and Development Study, identifying available and advisable development opportunities on Airport land. (Pillar – A City That Works) • Provided financial support and leadership to the i-GATE Innovation Hub, including operation of the Daybreak Labs incubator in Livermore’s Industrial Innovation District. (Pillar – Economy That Prospers)
• Completed the transition of the Art in Public Places Program to the Library. (Pillar – Inclusive & Inviting Spaces & Places)
• Formed and implemented the Livermore Valley Wine Heritage District with the purpose of funding marketing and sales promotions and protection efforts for the Livermore Valley wine industry. (Pillar – Economy That Prospers)
• Administered the City’s Economic Incentive Program, assisting three businesses that collectively brought more than $8.4 million in sales tax revenue in FY 2022-23 and provided more than 2,600 jobs in Livermore. (Pillar – Economy That Prospers)

GOALS
• Engage with community partners to enhance and grow Livermore’s tourism economy. (Pillar – Economy That Prospers, Goal 2, Objective 3)
• Expand business outreach opportunities, establishing effective two-way communication and engagement. (Pillar – Economy That Prospers, Goal 1, Objective 1) • Work in collaboration with the Community Development Department to implement the Isabel Neighborhood Specific Plan and the development of high-quality commercial, office and residential uses. (Pillar – Economy That Prospers, Goal 4, Objective 1) • Grow Livermore’s experience economy, specifically within the food, beverage, and entertainment industries. (Pillar – Inclusive & Inviting Spaces & Places, Goal 1, Objective 2) • Create an Aviation Innovation Center that serves as a dynamic hub for research, development, and collaboration in the aviation industry. (Pillar – Economy That Prospers, Goal 3, Objective 2) ATTACHMENT 2
DRAFT BUDGET FY 2025-27

209

INNOVATION & ECONOMIC DEVELOPMENT DEPARTMENT

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

210

INNOVATION & ECONOMIC DEVELOPMENT DEPARTMENT

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Department Funding Sources
General Fund 2,639,232 3,661,099 4,103,812 4,021,680
Public Art Fee 40,529 221,760 - -
Airport 3,000,829 3,751,985 3,909,897 3,971,086
Total Department Funding Sources $5,680,590 $7,634,844 $8,013,709 $7,992,766 Expenditures by Category
Innovation & Economic
Devel
Wages & Benefits $1,028,282 $1,068,663 $1,233,502 $1,192,014 Services & Supplies 1,651,479 2,764,196 2,870,310 2,829,666 Capital Outlay - 50,000 - -
Division Total $2,679,761 $3,882,859 $4,103,812 $4,021,680 Airport Wages & Benefits $1,336,943 $1,636,967 $1,830,481 $1,845,374 Services & Supplies 1,528,273 1,766,965 1,730,282 1,773,226 Debt Services 135,612 348,053 349,134 352,486
Division Total $3,000,829 $3,751,985 $3,909,897 $3,971,086 Total Department Expenditures $5,680,590 $7,634,844 $8,013,709 $7,992,766 ATTACHMENT 2
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212

LIBRARY DEPARTMENT

MISSION
The Livermore Public Library connects all people with information, education, and inspiring experiences to support personal growth, enhance quality of life, and build community in Livermore.

SERVICES PROVIDED
The Livermore Public Library is a vital community education resource, supported by the General Fund of the City of Livermore and valued by Livermore community members. The Library includes three divisions: Youth Services, Adult/Public Services, and Technical Services. The Library currently provides multiple points of service for the convenience of library users including the 56,000 square-foot Main (Civic Center) Library and two branch libraries, one in the Rincon area of Livermore and another in Springtown. All locations offer books and audiovisual materials, public computers, wireless internet access, and study spaces. The Civic Center Library features a café, the Friends of the Livermore Public Library bookstore, and community rooms available for public use. In addition to the many resources available for checkout, the Livermore Public Library provides educational and cultural events and classes, including a literacy tutoring program. The Library utilizes technology to provide additional resources through the Digital Library, available online 24/7.

ACCOMPLISHMENTS
• Added over 36,000 new items to the Library’s collection for community use. (Pillar – A Safe Community That Thrives)
• Facilitated over 900,000 uses of the total collection, an 8.5% increase over the previous year. (Pillar – A Safe Community That Thrives)
• Offered 1,296 programs, both online and in person, with over 50,000 attendees. (Pillar – Inclusive & Inviting Spaces & Places)
• Hosted more than 320,000 visitors to Livermore libraries and fulfilled over 30,000 information requests. (Pillar – Inclusive & Inviting Spaces & Places)

GOALS
• Promote literacy in all its forms to help people fulfill their life goals and be more active and engaged community members. (Pillar – A Safe Community That Thrives, Goal 12, Objectives 1-4)
• Update observation technology at all Library locations. (Pillar – Inclusive & Inviting Spaces & Places, Goal 8, Objective 1)
• Affirm equity and inclusion by reflecting the diverse local community in services, programs, and staffing. (Pillar – Inclusive & Inviting Spaces & Places, Goal 9, Objectives 1-4) • Coordinate across City departments, the Livermore Valley Joint Unified School District, Livermore Area Recreation and Park District, and other community partners to develop and implement a broad youth in government framework. (Pillar – A City That Works, Goal 7, Objective 1)
• Engage the Livermore Youth Council to develop ideas for additional youth involvement. (Pillar – A City That Works, Goal 7, Objective 2)
• Enhance workforce development services and support resources for adult patrons. (Pillar – Economy That Prospers, Goal 2, Objective 1
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

213

LIBRARY DEPARTMENT

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

214

LIBRARY DEPARTMENT

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Department Funding Sources
General Fund 6,446,517 7,567,209 8,056,553 8,196,756
Grant - State Grant Fund 73,119 135,375 136,204 136,279 Public Art Fee - - 264,981 263,597
Library Donations 64,172 124,410 124,880 125,335
Total Department Funding Sources $6,583,809 $7,826,994 $8,582,618 $8,721,967 Expenditures by Category
Library Wages & Benefits $4,948,553 $5,369,794 $5,785,759 $5,829,826 Services & Supplies 1,635,256 2,457,200 2,746,859 2,842,141 Capital Outlay - - 50,000 50,000
Division Total $6,583,809 $7,826,994 $8,582,618 $8,721,967 Total Department Expenditures $6,583,809 $7,826,994 $8,582,618 $8,721,967 ATTACHMENT 2
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216

POLICE DEPARTMENT

MISSION
The mission of the Livermore Police Department is “Service with Honor; Protection with Purpose,” and the department takes pride in maintaining a high quality of life through a dynamic partnership with the community. The Livermore Police Department is committed to serving the community with the highest level of professionalism. Priorities include Public Safety and Crime Prevention, accountability and public trust, community engagement, quality service, innovation and best practices, and employee development, wellness, and succession planning.

SERVICES PROVIDED
The Livermore Police Department includes three divisions: Operations, Support Services and Special Operations. The Livermore Police Department is responsible for enforcing laws, maintaining public order and managing public safety. The department has several specialized units, including Animal Control, Crime Prevention, Criminal Investigations Bureau, Homeless Liaison Unit, K9 Unit, Professional Standards and Training, School Resource Officers that work closely with the school district, and the Traffic Unit. Horizons Family Counseling serves youth and families of the Tri-Valley through counseling, education, and support services. The department also benefits from the generous dedication of over 100 volunteers.

ACCOMPLISHMENTS
• Answered over 107,300 phone calls and 21,207 wireless 911 calls. Responded to more than 58,703 incidents, including more than 42,217 calls for service, resulting in 1459 criminal arrests and the seizure of 78 firearms. (Pillar – A Safe Community That Thrives) • Increased staffing by recruiting and hiring a total of 19 employees, to include: five Lateral Officers, seven Officer Trainees, four Dispatchers, one Police Clerk, one Police Business Services Manager, and one Crisis Intervention Specialist. (Pillar – A Safe Community That Thrives)
• Created and implemented the Police Mounted Unit, thus improving community engagement, improving the department’s ability to patrol hard-to-access spaces, and enhancing police presence and visibility. (Pillar – A Safe Community That Thrives) • Created and implemented the Mobile Evaluation Team (MET), a co-responder unit that pairs a police officer with a full-time clinician to provide crisis, de-escalation, and stabilization services to the community. (Pillar – A Safe Community That Thrives) • Created and implemented the Drone Program, which improves officer safety, community safety, and overall visibility and awareness of active critical incidents. (Pillar – A Safe Community That Thrives and Pillar – A City That Works)

GOALS
• To be fully staffed for the positions of Officers and Dispatchers by July 2026. (Pillar – A City That Works, Goal 8, Objective 1)
• Create and implement a new Police Department strategic plan that provides structure and directionality. (Pillar – A Safe Community That Thrives, Goal 3, Objective 1) • Improve the radio communications systems by purchasing and rolling out upgraded police radios with Department of Justice compliant encryption. (Pillar – A City That Works, Goal 11, Objective 9)
ATTACHMENT 2
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POLICE DEPARTMENT

• Improve the community camera system by upgrading and installing new cameras at designated locations and consolidating all city camera systems within the Real Time Awareness Center’s purview. (Pillar – A City That Works, Goal 11, Objective 9) • Initiate and complete the Capital Improvement Plan Police Department remodeling project to improve the operational and administrative effectiveness of the department. (Pillar – A City That Works, Goal 10, Objective 2)

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

218

POLICE DEPARTMENT

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Department Funding Sources
General Fund 42,076,645 48,814,371 53,114,421 55,428,798 Horizons 989,981 1,241,840 1,222,945 1,233,784
Asset Seizure - County 78,054 - - -
Grant - Federal Grant Fund 58,677 35,965 - -
Asset Seizure - Dep of Justice - 102,449 52,600 53,113
Asset Seizure - Treasury 52,155 - 50,000 50,000
Grant - State Grant Fund 182,821 - - -
PD COPS Grant - 50,000 550,000 100,000
Expenditures by Category
Police Administration Wages & Benefits $3,251,702 $4,067,795 $5,560,829 $5,633,676 Services & Supplies 3,591,216 3,694,726 2,660,628 2,963,608 Division Total $6,842,918 $7,762,521 $8,221,457 $8,597,284 Patrol Wages & Benefits $19,284,657 $21,476,850 $23,560,837 $24,747,585 Services & Supplies 1,364,067 1,365,770 1,656,824 2,319,582 Capital Outlay - 11,100 - -
Division Total $20,648,724 $22,853,720 $25,217,661 $27,067,167 Support Services Wages & Benefits $4,858,001 $5,645,128 $5,571,371 $5,626,912 Services & Supplies 2,065,224 2,563,724 2,522,366 2,145,703 Capital Outlay 117,144 86,030 550,000 -
Division Total $7,040,369 $8,294,882 $8,643,737 $7,772,615 Special Operations Wages & Benefits $7,574,695 $9,013,024 $10,143,368 $10,622,687 Services & Supplies 366,553 1,056,440 1,572,243 1,604,339 Capital Outlay - 51,500 - -
Division Total $7,941,248 $10,120,964 $11,715,611 $12,227,026 Horizons Wages & Benefits $920,974 $1,117,098 $1,032,067 $1,040,924 Services & Supplies 69,007 124,742 190,878 192,860
Division Total $989,981 $1,241,840 $1,222,945 $1,233,784 Total Department Expenditures $43,463,240 $50,273,927 $55,021,411 $56,897,876 ATTACHMENT 2
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POLICE DEPARTMENT

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Vehicle Impound Fee 18,993 20,290 20,899 21,526
Police Donations 5,915 9,012 10,546 10,655
Total Department Funding Sources $43,463,240 $50,273,927 $55,021,411 $56,897,876 ATTACHMENT 2
DRAFT BUDGET FY 2025-27

220

PUBLIC WORKS DEPARTMENT

MISSION
The Mission of the Public Works Department is to provide responsive, timely and cost-effective services. The Public Works Department is responsible for critical infrastructure and is dedicated to enhancing the environment and contributing to the civic vitality and economic growth of the City.

SERVICES PROVIDED
The Public Works Department is comprised of two divisions: Maintenance and Water Resources. The department also manages the City’s Environmental Services and Asset Management programs. Public Works maintains the City’s streets, signs, traffic signals, streetlights and public landscaping. It is also responsible for maintaining City facilities and vehicle and equipment fleet. Public Works oversees the operation, maintenance, and periodic replacement of the City’s potable water system, sewer collection system, storm drain system, wastewater treatment, and recycled water system. The department also oversees and administers the franchise solid waste and recycling contract.

ACCOMPLISHMENTS
• Maintained over 350 acres of public landscape areas, 10,000 streetlights, 114 traffic signals, 730 lane miles of asphalt street surfaces, 27 City facilities and over 400 vehicles and City- owned equipment. (Pillar – A City That Works)
• Piloted AI-Based Contamination Monitoring by launching a pilot program installing AI-enabled contamination monitoring cameras on two Livermore Sanitation organics collection trucks to improve waste sorting efficiency. (Pillar – Environmental Stewardship) • Developed a cost-effective sidewalk repair strategy that has improved safety and accessibility. (Pillar – A City That Works)
• Issued 99 Wastewater Discharge Permits and four Groundwater Discharge Permits; distributed

1.9 billion gallons of potable water; treated 2 billion gallons of wastewater and produced 805 million gallons of recycled water; maintained 100% compliance with all Regional Water Quality Control Board reporting requirements and received state certification of the Laboratory for an additional year. (Pillar – A Safe Community That Thrives)

GOALS
• Provide essential preventative maintenance and repair services for the City’s landscape, streets, signals, facilities, and fleet as scheduled in an efficient, safe, environmentally sensitive and economical manner. (Pillar – A City That Works, Goal 14, Objective 3) • Convert selected non-usable turf areas into low-water-use landscapes. (Pillar – Environmental Stewardship, Goal 1, Objective 13)
• Continue to protect public health and the environment by ensuring compliance with all applicable regulations for potable water, recycled water, wastewater, and stormwater. (Pillar – A Safe Community That Thrives, Goal 11, Objectives 1-4)
• Complete replacement of the WRD Supervisory Control and Data Acquisition System. (Pillar – A City That Works, Goal 11, Objective 9)
ATTACHMENT 2
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PUBLIC WORKS DEPARTMENT

• Update the asset management scorecard to give the City insights into the gap between what is currently being spent and what is required. (Pillar – A City That Works, Goal 14, Objective 7) • Complete the repair of city-responsible sidewalk lifts (under 2”) by the end of 2025. (Pillar – A City That Works, Goal 14, Objective 3)
• Complete the one-year pilot phase of Prairie Robotics and outreach plan, and present findings to inform future waste reduction strategies. (Pillar – Environmental Stewardship, Goal 2, Objectives 2-4)
• Revise the High-Diversion Strategic Plan to reflect evolving policies and sustainability objectives. (Pillar – Environmental Stewardship, Goal 2, Objective 2)

ATTACHMENT 2
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222

PUBLIC WORKS DEPARTMENT

ATTACHMENT 2
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223

PUBLIC WORKS DEPARTMENT

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Department Funding Sources
General Fund 8,359,717 10,401,650 10,869,461 11,072,080 Grant - State Grant Fund 41,216 22,000 - -
Host Community Impact Fee 101,180 37,735 23,440 24,274
City Street Sweeping Fee 518,283 529,186 490,598 498,040 Import Mitigation Fee 12,190 5,500 2,289 1,000
Solid Waste & Recycling Fee 352,871 306,898 401,405 352,621 Downtown LMD 694,574 772,214 764,034 783,036
Other LMD 2,965,602 2,762,395 2,899,497 2,979,504
El Charro CFD 2009-1 Maint 194,998 386,325 395,374 408,263 Expenditures by Category
Public Works
Administration
Wages & Benefits $590,693 $780,137 $1,004,871 $1,012,566 Services & Supplies 1,419,512 2,189,832 1,591,530 1,633,583 Division Total $2,010,206 $2,969,969 $2,596,401 $2,646,149 Maintenance Wages & Benefits $6,042,688 $7,119,101 $7,270,814 $7,330,529 Services & Supplies 9,581,442 9,799,701 11,151,986 11,509,353 Capital Outlay 1,702,861 5,933,272 2,197,024 2,262,935
Debt Services 128,667 1,026,816 1,070,500 1,115,510
Transfers Out 266,798 - - -
Division Total $17,722,456 $23,878,890 $21,690,324 $22,218,327 Environmental Services Wages & Benefits $401,990 $422,566 $522,691 $526,508 Services & Supplies 400,215 650,843 754,408 702,097
Division Total $802,205 $1,073,409 $1,277,099 $1,228,605 Water Resources Wages & Benefits $11,860,484 $13,833,753 $14,236,055 $14,670,110 Services & Supplies 30,346,414 37,558,188 37,862,958 38,108,010 Capital Outlay 25,019 425,000 699,900 453,900
Debt Services 86,752 344,527 344,920 344,864
Division Total $42,318,669 $52,161,468 $53,143,833 $53,576,884 Total Department Expenditures $62,853,536 $80,083,736 $78,707,657 $79,669,965 ATTACHMENT 2
DRAFT BUDGET FY 2025-27

224

PUBLIC WORKS DEPARTMENT

DEPARTMENTWIDE EXPENDITURES WITH FUNDING SOURCES
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Other Maintenance CFDs 176,138 205,071 191,931 198,542
County Measure D 261,685 426,811 504,205 505,784
Stormwater 2,969,992 3,867,513 4,530,898 4,597,499
Storm Drain - 6,294 7,398 6,374
Wastewater 21,746,727 27,890,305 26,110,123 26,109,600
Wastewater Replacement 302,788 670,845 663,724 677,852
Wastewater Connection Fees 25,293 21,706 1,104,432 1,079,432 Water 16,935,869 18,945,086 19,802,136 20,381,916
Water Replacement 324,184 599,219 707,593 710,574
Water Connection Fees 13,818 160,500 217,529 13,637
Fleet & Equipment Services 4,369,174 8,444,650 5,355,448 5,484,232 Facilities Rehab Pgm 2,487,238 3,621,833 3,666,142 3,785,705 Total Department Funding Sources $62,853,536 $80,083,736 $78,707,657 $79,669,965 ATTACHMENT 2
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225

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ATTACHMENT 2
DRAFT BUDGET FY 2025-27

226

REVENUES
Revenues Sources by Fund
General Fund
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Property Taxes
Current Year - Secured $56,400,410 $59,678,715 $62,067,470 $65,247,006 Prior Year - Secured 432,447 353,600 458,394 479,022
ERAF (14,086,438) (14,661,836) (15,175,000) (15,857,875) RPTTF Reduction (1,749,120) (1,704,595) (1,810,339) (1,891,804) Current Year - Unsecured 2,248,402 2,062,626 2,383,306 2,490,555 Prior Year - Unsecured (20,033) 33,150 34,310 35,854
Supple - Sec Roll Current 1,335,115 1,350,000 1,397,250 1,460,126 VLF Comp Fund 11,138,410 11,733,300 12,143,966 12,690,444 Unitary Utility Tax 514,260 442,710 545,116 569,646
Aircraft Taxes 467,715 275,748 495,778 518,088
RPTTF Receipts & Other PropTax 1,042,541 795,000 1,105,094 1,154,823 St Homeowner Prop Tax Re 193,530 213,000 220,455 230,375 Pen & Int On Delinq Tax 262,228 50,000 277,962 290,470
Total Property Taxes $58,179,468 $60,621,418 $64,143,762 $67,416,730 Sales Taxes
Sales & Use Tax $39,562,251 $41,903,316 $40,353,496 $41,160,566 Prop 172 - Public Sfty Augmnt 718,735 690,000 733,110 747,772 Total Sales Taxes $40,280,986 $42,593,316 $41,086,606 $41,908,338 Other Taxes
Franchise Tax- Electric $897,157 $655,000 $924,072 $951,794 Franchise Tax- Gas 450,580 350,000 464,098 478,021
Franchise Tax- Cable TV 1,136,402 1,370,000 1,170,494 1,205,609 Franchise Tax- Garbage 4,172,865 4,200,000 4,326,000 4,455,780 Business License Tax 9,829,021 10,500,000 10,418,762 10,731,325 Business License Penalty 281,518 200,000 206,000 212,180 Business License Registration 32,834 35,000 36,050 37,132 Real Property Transfer Tax 875,543 1,300,000 901,809 928,863 TOT - Hotel 3,627,890 4,363,812 4,116,954 4,240,463
TOT - Short Term Rental 46,721 63,000 49,524 51,010
Residential Construction Tax 455,121 400,000 700,000 715,000 ATTACHMENT 2
DRAFT BUDGET FY 2025-27

227

REVENUES
Revenues Sources by Fund
General Fund
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Industrial Construction Tax - 200,000 75,000 77,250
In-Lieu Taxes 8,009 7,500 8,490 8,744
Emt Service Area 391,207 410,000 402,943 415,031
Total Other Taxes $22,204,869 $24,054,312 $23,800,196 $24,508,202 Licenses & Permits
Animal Licenses $37,385 $44,000 $39,628 $40,817
Building Permits 1,466,815 1,695,000 2,790,000 2,790,000 Permit Technology Fee 58,210 - 61,703 63,554
Plumbing Gas Permits 154,873 140,000 150,000 150,000
Electrical Permits 346,914 350,000 340,000 340,000
Mechanical Permits 255,795 240,000 260,000 260,000
Street And Curb Permits 137,913 180,000 170,000 170,000 Transportation Permit 37,414 30,000 39,659 40,849
Fire Permits 386,082 325,000 1,200,000 1,200,000
Hazmat Permits 411,353 430,000 1,117,000 1,117,000
Use And Variance Permits 631,164 700,000 950,000 950,000 Police Permits 63,578 60,000 67,500 69,500
Tobacco License- Registration 36 - - -
Tobacco License- Fee 57,996 50,000 61,476 63,320
Short Term Rental Permit 5,503 15,000 5,833 6,008
Total Licenses & Permits $4,051,029 $4,259,000 $7,252,799 $7,261,048 Fines & Forfeitures
Vehicle Code Fines $296,396 $300,000 $309,000 $318,270
Citations 50,009 87,000 77,500 80,000
Total Fines & Forfeitures $346,405 $387,000 $386,500 $398,270 Intergovernmental
Grant- Federal 17,143 15,000 92,379 95,423
Grant- State 784,641 140,000 287,946 473,000
St Highway Prop Rental 380 1,000 1,000 1,000
State Motor Veh in Lieu (MVIL) 108,321 100,000 114,820 114,820 Reimb-Mandated Costs (St) 138,814 - 147,143 151,557
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

228

REVENUES
Revenues Sources by Fund
General Fund
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Interdepartmental Revenue 3,473,342 3,577,548 3,684,876 3,795,420 Total Intergovernmental $4,522,641 $3,833,548 $4,328,164 $4,631,220 Charges for Services
Police Vehicle Fees $75,396 $75,000 $75,500 $78,000
Special Police Services 15,708 441,878 253,317 260,917
Sale Of Police Reports 36,400 30,000 42,500 44,000
Police Emerg Response 4,842 10,000 22,000 22,500
Tow Franchise Fees & Fines 2,234 18,500 20,000 20,000
Fire Plan Check & Inspct Fee 186,067 210,000 300,000 300,000 Fire VA Contract Service 640,192 719,775 741,368 763,609 Weed Abatement 2,665 5,000 2,825 2,909
Library Fees 10,856 20,000 11,507 11,852
Property Damage Recovery 15,903 27,500 16,857 17,363
Building Records Reports 86,475 90,000 91,664 94,413
Plan Check Fees 796,639 700,000 1,000,000 1,000,000
Sale of Reports & Publications 10 - - -
Engineering & Filing Fee 1,083,232 870,000 2,400,000 2,400,000 Engineering Inspection Fees 1,561,737 1,057,000 760,000 760,000 Administrative Cost Recovery 221,851 530,000 263,162 270,217 Assessment Dist Admin Fee 110,553 123,000 117,186 120,702 Admin Fee-RDA Dissolution - 25,000 - -
Outdoor Dining Maintenance 11,152 20,000 11,821 12,176
Animal Shelter Fees & Charges 135 500 500 500
Total Charges for Services $4,862,047 $4,973,153 $6,130,207 $6,179,158 Use of Money And Property
Interest Income $3,131,019 $3,875,000 $4,790,000 $5,964,000 Interest Earned Trustee 188,630 - 192,403 196,251
Rental Of Property 3,051,201 3,145,260 3,239,618 3,336,806 Multi Service Center Rentals 34,456 27,500 67,523 69,619 Cell Tower Rent 61,295 101,900 104,957 108,106
Misc Rental Income 90,939 87,841 93,667 96,477
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

229

REVENUES
Revenues Sources by Fund
General Fund
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
Total Use of Money And Property $6,557,541 $7,237,501 $8,488,168 $9,771,259 Contributions Outsourced
Contribution Outside Services 72,038 - 76,360 78,651
Total Contributions Outsourced $72,038 - $76,360 $78,651 Miscellaneous Revenue
Sale of Surplus Property $366 $0 $0 $0
Cardroom Revenue 417,696 438,000 1,359,600 1,359,600
Hosted Training - 500 - -
Miscellaneous Revenue 120,161 80,500 406,576 418,549
SB 1383 Fees 210,980 200,000 217,309 223,829
Bond Monitoring Fee 45,770 45,000 47,143 48,557
EDD Art Admin Fee Contrib 6,425 15,000 6,617 6,816
Electric Vehicle Chg Fee 17,000 6,600 17,510 18,036
LVWHD Collection Fee 11,357 - 11,697 12,048
Urban Forestry Revenues 99,665 5,000 102,655 105,735
POST Reimbursement 20,939 50,000 11,000 11,500
Library - Merchandise 601 300 601 601
Cash Over/Short 19 - - -
Total Miscellaneous Revenue $950,978 $840,900 $2,180,708 $2,205,271 Total General Fund $142,028,002 $148,800,148 $157,873,470 $164,358,147 ATTACHMENT 2
DRAFT BUDGET FY 2025-27

230

REVENUES

REVENUE SOURCES BY FUNDS

OTHER FUNDS
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Enterprise Funds
Airport
Intergovernmental 151,000 - - -
Charges for Services 2,991,461 2,979,750 3,083,320 3,130,580 Use of Money & Prop 1,738,872 1,569,826 1,654,787 1,722,954 Miscellaneous Rev 5,191 1,300 1,400 1,400
Total Airport $4,886,525 $4,550,876 $4,739,507 $4,854,934 Stormwater
Fines & Forfeitures 1,211 - - -
Intergovernmental 55,380 3,444,000 - -
Charges for Services 1,155,156 1,161,870 1,169,000 1,174,000 ContributionsOutSrce 263,000 - - -
Transfers In 3,470,000 2,740,000 3,247,000 3,330,000 Total Stormwater $4,944,747 $7,345,870 $4,416,000 $4,504,000 Storm Drain
Use of Money & Prop 141,596 93,518 178,000 226,000
Miscellaneous Rev 296,152 16,000 318,000 117,000
Total Storm Drain $437,748 $109,518 $496,000 $343,000
Wastewater
Charges for Services 31,012,026 31,676,389 33,257,004 34,916,566 Use of Money & Prop 5,492,989 374,371 711,750 902,750
ContributionsOutSrce 190,433 - - -
Miscellaneous Rev 2,125 102,000 102,000 102,000
Transfers In 3,933,408 1,065,000 - -
Total Wastewater $40,630,981 $33,217,760 $34,070,754 $35,921,316 Wastewater Replacement
Use of Money & Prop 695,765 498,397 948,000 1,203,000
Transfers In 8,000,000 8,000,000 8,000,000 8,000,000 Total Wastewater Replacement $8,695,765 $8,498,397 $8,948,000 $9,203,000 ATTACHMENT 2
DRAFT BUDGET FY 2025-27

231

REVENUE SOURCES BY FUNDS

OTHER FUNDS
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Wastewater Connection Fees
Charges for Services 980,656 2,000,000 3,374,000 3,451,000 Use of Money & Prop 193,208 184,441 351,000 445,000
Total Wastewater Connection Fees $1,173,864 $2,184,441 $3,725,000 $3,896,000 Water
Charges for Services 18,397,196 18,868,251 20,372,500 20,742,500 Use of Money & Prop 245,736 200,712 346,000 428,000
ContributionsOutSrce 333,689 - - -
Miscellaneous Rev 4,436 3,000 5,500 5,500
Transfers In 241,283 250,000 - -
Total Water $19,222,340 $19,321,963 $20,724,000 $21,176,000 Water Replacement
Use of Money & Prop 511,418 328,863 625,000 794,000
Transfers In 2,000,000 2,000,000 2,000,000 2,000,000 Total Water Replacement $2,511,418 $2,328,863 $2,625,000 $2,794,000 Water Connection Fees
Charges for Services 213,076 300,000 995,000 918,000
Use of Money & Prop - 11,493 22,000 28,000
Total Water Connection Fees $213,076 $311,493 $1,017,000 $946,000 Capital Funds
Traffic Impact Fee (TIF)
Use of Money & Prop 471,958 333,252 634,000 804,000
ContributionsOutSrce 156,610 - - -
Miscellaneous Rev 971,971 900,000 4,609,000 3,841,000 Total Traffic Impact Fee (TIF) $1,600,539 $1,233,252 $5,243,000 $4,645,000 TVTC 20% Fee
Use of Money & Prop 59,761 46,644 89,000 113,000
Miscellaneous Rev 74,748 5,139,000 2,016,000 1,858,000 Total TVTC 20% Fee $134,509 $5,185,644 $2,105,000 $1,971,000

REVENUES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

232

REVENUE SOURCES BY FUNDS

OTHER FUNDS
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Park Fee - AB 1600
Use of Money & Prop 83,118 53,195 101,000 128,000
Miscellaneous Rev 1,307,377 6,500,000 9,457,000 9,542,000 Total Park Fee - AB 1600 $1,390,495 $6,553,195 $9,558,000 $9,670,000 Solid Waste & Recyc Impact Fee
Charges for Services 1,430,025 1,484,883 1,529,429 1,575,313 Total Solid Waste & Recyc Impact Fee $1,430,025 $1,484,883 $1,529,429 $1,575,313 2022 COP Construction Fund
Intergovernmental 254,508 - - -
Use of Money & Prop 1,564,223 300,000 - -
Total 2022 COP Construction Fund $1,818,731 $300,000 - - County Measure D
Intergovernmental 246,127 302,356 - -
Use of Money & Prop 4,842 2,665 5,000 6,000
Total County Measure D $250,969 $305,021 $5,000 $6,000
County Meas BB-Bike/Pedestrian
Intergovernmental 565,528 567,872 589,622 604,363
Use of Money & Prop 29,208 11,517 22,000 28,000
Total County Meas BB-Bike/Pedestrian $594,736 $579,389 $611,622 $632,363 County Meas BB-Local St & Rd
Intergovernmental 2,375,455 2,373,673 2,471,827 2,533,623 Use of Money & Prop 127,419 57,447 109,000 139,000
Total County Meas BB-Local St & Rd $2,502,874 $2,431,120 $2,580,827 $2,672,623 County Measure F Veh Reg Fee
Intergovernmental 394,911 380,625 386,030 395,681
Use of Money & Prop 27,007 16,988 32,000 41,000
Total County Measure F Veh Reg Fee $421,918 $397,613 $418,030 $436,681 State - Gas Tax
Intergovernmental 2,357,604 2,660,579 2,438,355 2,437,623

REVENUES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

233

REVENUE SOURCES BY FUNDS

OTHER FUNDS
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Charges for Services 730 - - -
Use of Money & Prop 182,651 119,711 228,000 289,000
Total State - Gas Tax $2,540,985 $2,780,290 $2,666,355 $2,726,623 State - SB1
Intergovernmental 2,218,485 2,341,242 2,302,619 2,392,651 Use of Money & Prop 109,113 62,029 118,000 150,000
Total State - SB1 $2,327,598 $2,403,271 $2,420,619 $2,542,651 Developers Deposit
Use of Money & Prop - 4,015 8,000 10,000
Miscellaneous Rev 5,900 - - -
Total Developers Deposit $5,900 $4,015 $8,000 $10,000
Transferable Development Cred
Miscellaneous Rev 4,723,774 7,055,955 - -
Total Transferable Development Cred $4,723,774 $7,055,955 - - Debt Service Funds
2020 COPS Series A
Transfers In 508,600 550,000 547,800 531,300
Total 2020 COPS Series A $508,600 $550,000 $547,800 $531,300 2020 COPS Series B
Transfers In 3,878,237 3,885,000 3,876,997 3,881,173 Total 2020 COPS Series B $3,878,237 $3,885,000 $3,876,997 $3,881,173 2022 COPS
Use of Money & Prop 396 - - -
Transfers In 2,580,073 2,590,000 2,559,800 2,557,425 Total 2022 COPS $2,580,469 $2,590,000 $2,559,800 $2,557,425 Permanent Funds
Doolan Canyon Preserve Endow
Transfers In 19,533 - - -
Total Doolan Canyon Preserve Endow $19,533 - - -

REVENUES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

234

REVENUE SOURCES BY FUNDS

OTHER FUNDS
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Special Revenue Funds
Low Income Housing Fund
Use of Money & Prop 502,271 135,217 203,632 242,728
ContributionsOutSrce 715 - - -
Miscellaneous Rev 5,349,925 500,000 10,019,500 9,065,500 Total Low Income Housing Fund $5,852,912 $635,217 $10,223,132 $9,308,228 Housing Successor Agency
Use of Money & Prop 30,137 21,790 41,000 53,000
Miscellaneous Rev - - 120,000 120,000
Total Housing Successor Agency $30,137 $21,790 $161,000 $173,000 SOEF (Social Op Endowment)
Use of Money & Prop 454 1,335 3,000 3,000
ContributionsOutSrce - - 1,800,000 -
Total SOEF (Social Op Endowment) $454 $1,335 $1,803,000 $3,000 Mortgage Assistance
Use of Money & Prop 5,713 - - -
Miscellaneous Rev - 61,000 90,000 90,000
Total Mortgage Assistance $5,713 $61,000 $90,000 $90,000 HHS Loan Fund
Intergovernmental - - 379,000 333,000
Total HHS Loan Fund - - $379,000 $333,000
Cal Home Reuse
Intergovernmental - - 50,000 50,000
Miscellaneous Rev - 40,000 20,000 20,000
Total Cal Home Reuse - $40,000 $70,000 $70,000
California Begin Program
Intergovernmental - - 60,000 60,000
Miscellaneous Rev - 120,000 10,000 10,000
Total California Begin Program - $120,000 $70,000 $70,000

REVENUES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

235

REVENUE SOURCES BY FUNDS

OTHER FUNDS
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Local Housing Trust
Intergovernmental - - 5,500,000 -
Total Local Housing Trust - - $5,500,000 -
Horizons
Charges for Services 643,242 700,000 912,500 822,500
ContributionsOutSrce 210,000 138,500 3,000 3,000
Transfers In 240,000 470,000 484,000 498,000
Total Horizons $1,093,242 $1,308,500 $1,399,500 $1,323,500 Asset Seizure - County
Use of Money & Prop - 12,926 25,000 31,000
ContributionsOutSrce - 50,000 - -
Total Asset Seizure - County - $62,926 $25,000 $31,000
Grant - Federal Grant Fund
Intergovernmental 102,819 35,635 - -
Total Grant - Federal Grant Fund $102,819 $35,635 - -
Asset Seizure - Dep of Justice
Use of Money & Prop 12,559 9,014 17,000 22,000
Total Asset Seizure - Dep of Justice $12,559 $9,014 $17,000 $22,000 Asset Seizure - Treasury
Use of Money & Prop 7,844 5,852 11,000 14,000
Total Asset Seizure - Treasury $7,844 $5,852 $11,000 $14,000 Grant - HUD EDI Special Grant
Miscellaneous Rev - 90,000 - -
Total Grant - HUD EDI Special Grant - $90,000 - -
Grant - CDBG
Intergovernmental 575,205 667,470 458,035 380,352
Use of Money & Prop - 1,500 1,500 1,500
Miscellaneous Rev - 1,500 1,500 1,500
Total Grant - CDBG $575,205 $670,470 $461,035 $383,352

REVENUES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

236

REVENUE SOURCES BY FUNDS

OTHER FUNDS
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Grant - Home Grant
Intergovernmental 450,188 152,413 117,800 117,800
Total Grant - Home Grant $450,188 $152,413 $117,800 $117,800 FEMA Funding
Intergovernmental - 1,500,000 - -
Total FEMA Funding - $1,500,000 - -
Grant - State Grant Fund
Intergovernmental 1,451,029 1,941,992 - -
Charges for Services 765 - 16,300 18,000
Use of Money & Prop 7,562 5,208 10,000 13,000
Miscellaneous Rev 13,650 47,000 135,000 135,000
Total Grant - State Grant Fund $1,473,006 $1,994,200 $161,300 $166,000 Opioid Settlement
Miscellaneous Rev 86,300 - 93,644 90,917
Total Opioid Settlement $86,300 - $93,644 $90,917
PD COPS Grant
Intergovernmental - 255,208 260,000 260,000
Total PD COPS Grant - $255,208 $260,000 $260,000
Grant - Local & Other Grants
Intergovernmental 54,405 - - -
Total Grant - Local & Other Grants $54,405 - - -
Downtown Revitalization Fee
Miscellaneous Rev 287,801 400,000 114,000 638,000
Total Downtown Revitalization Fee $287,801 $400,000 $114,000 $638,000 Host Community Impact Fee
Use of Money & Prop 42,547 - - -
Miscellaneous Rev 533,851 520,000 522,000 522,000
Total Host Community Impact Fee $576,398 $520,000 $522,000 $522,000

REVENUES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

237

REVENUE SOURCES BY FUNDS

OTHER FUNDS
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Charges for Services 738,192 763,350 786,251 809,838
Use of Money & Prop 789 - - -
Total City Street Sweeping Fee $738,981 $763,350 $786,251 $809,838 Public Art Fee
Other Taxes 57,821 150,000 150,000 150,000
Total Public Art Fee $57,821 $150,000 $150,000 $150,000 Vehicle Impound Fee
Charges for Services 11,475 30,000 30,000 30,000
Total Vehicle Impound Fee $11,475 $30,000 $30,000 $30,000 Accessibility Compliance
Other Taxes 21,809 15,000 20,000 20,000
Use of Money & Prop - 1,358 3,000 3,000
Total Accessibility Compliance $21,809 $16,358 $23,000 $23,000 PEG Capital Fees
Miscellaneous Rev 228,467 250,000 225,000 220,000
Total PEG Capital Fees $228,467 $250,000 $225,000 $220,000 Import Mitigation Fee
Transfers In - 5,500 - -
Total Import Mitigation Fee - $5,500 - -
Solid Waste & Recycling Fee
Charges for Services 333,682 273,054 384,246 395,773
Total Solid Waste & Recycling Fee $333,682 $273,054 $384,246 $395,773 Human Services Facility Fee
Miscellaneous Rev 113,266 50,000 - -
Total Human Services Facility Fee $113,266 $50,000 - -
Open Space Acquisition & Mgmt
Intergovernmental - 2,764,000 - -
Use of Money & Prop 56,476 41,846 80,000 101,000
ContributionsOutSrce 372,175 2,110,000 - -

REVENUES
City Street Sweeping Fee
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

238

REVENUE SOURCES BY FUNDS

OTHER FUNDS
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Miscellaneous Rev 16,915 - - -
Total Open Space Acquisition & Mgmt $445,566 $4,915,846 $80,000 $101,000 Downtown LMD
Property Taxes 475,325 888,601 858,416 884,166
Use of Money & Prop - 26,869 51,000 65,000
Transfers In 358,088 210,000 330,000 340,000
Total Downtown LMD $833,413 $1,125,470 $1,239,416 $1,289,166 Other LMD
Property Taxes 3,454,524 3,200,000 3,662,360 3,772,222 Use of Money & Prop - 100,000 190,000 241,000
Total Other LMD $3,454,524 $3,300,000 $3,852,360 $4,013,222 El Charro CFD 2009-1 Maint
Property Taxes 418,794 464,875 437,213 450,333
Use of Money & Prop - 31,929 61,000 77,000
Total El Charro CFD 2009-1 Maint $418,794 $496,804 $498,213 $527,333 Other Maintenance CFDs
Property Taxes 337,757 277,946 357,663 368,393
Use of Money & Prop - 23,231 44,000 56,000
Total Other Maintenance CFDs $337,757 $301,177 $401,663 $424,393 Library Donations
ContributionsOutSrce 47,514 100,000 121,000 121,000
Total Library Donations $47,514 $100,000 $121,000 $121,000 Police Donations
ContributionsOutSrce 4,510 5,000 10,000 10,000
Oth Financing Source - 500 - -
Total Police Donations $4,510 $5,500 $10,000 $10,000
Internal Service Funds
General Liability
Intergovernmental 4,499,990 4,499,989 4,875,003 5,720,004

REVENUES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

239

REVENUE SOURCES BY FUNDS

OTHER FUNDS
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Miscellaneous Rev 83,509 - - -
Transfers In - 1,500,000 - -
Total General Liability $4,583,499 $5,999,989 $4,875,003 $5,720,004 Workers Comp Insurance
Intergovernmental 1,482,376 1,521,020 1,517,530 1,517,530 Charges for Services 2,128 - - -
Transfers In - 3,500,000 - -
Total Workers Comp Insurance $1,484,504 $5,021,020 $1,517,530 $1,517,530 Information Technology
Intergovernmental 2,350,056 6,970,080 5,727,096 5,751,660 Total Information Technology $2,350,056 $6,970,080 $5,727,096 $5,751,660 Fleet & Equipment Services
Intergovernmental 4,717,970 4,694,484 4,725,205 4,881,676 Charges for Services 970,425 921,000 - -
Miscellaneous Rev 71,939 85,250 - -
Total Fleet & Equipment Services $5,760,334 $5,700,734 $4,725,205 $4,881,676 Facilities Rehab Pgm
Intergovernmental 2,000,000 2,000,000 2,000,000 2,000,000 Charges for Services 1,600 - - -
Use of Money & Prop 128,865 125,000 125,000 125,000
Transfers In 3,981,000 - - -
Total Facilities Rehab Pgm $6,111,465 $2,125,000 $2,125,000 $2,125,000 Total Sources $206,166,323 $219,927,720 $219,633,968 $216,596,302

REVENUES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

240

REVENUES

PROPERTY TAX TOTALS
Property tax has historically been one of the top two largest revenue sources for the City's General Fund, along with sales tax revenue. During FY 2012-13, the local real estate market started to rebound from the recession resulting in an increase in property tax and assessed valuation. In FY 2016-17 and FY 2017-18, property tax revenues grew mainly due to the improved real estate market, additional development, and recapture of remaining assessed valuation reductions experienced during the economic downturn. From FY 2018-19 to FY 2023-24, property tax revenue grew due to development and rising home prices as housing demand exceeded available inventory. The City has projected increases of 5.8% for FY 2025-26 and 5.1% for FY 2026-27 based upon estimates provided by the County Assessor. In FY 2024-25 the City implemented a new Financial System and new chart of accounts which now incorporates the VLF Comp Fund revenue as part of the property tax. Prior years history have been updated in the this graph to include the VLF Comp Fund revenue for trends. $0
$5,000
$10,000
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$20,000
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$35,000
$0
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$70
$80
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Millions
Property Tax Revenue vs. Assessed Valuations
Property Tax Revenue Assessed Valuations
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

241

REVENUES

EDUCATIONAL REVENUE AUGMENTATION FUND (ERAF) LOSS HISTORY (PROPERTY TAX) ERAF is the mechanism by which the State of California uses local entity property tax revenue to meet the State's statutory requirement to fund education. The City is anticipating additional ERAF losses of between $15.2 million and $15.9 million in each of the fiscal years covered in the current Financial Plan.

The cumulative loss of property tax revenue to the City of Livermore since the inception of ERAF in fiscal year 1992-93 is a staggering $217.7 million through FY 2023-24 with additional ERAF losses of the former Redevelopment Agency totaling an additional $2.7 million. $0
$2
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$12
$14
$16
Millions
ERAF Takeaways by the State
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

242

REVENUES

MOTOR VEHICLE LICENSE FEE (PROPERTY TAX)
The State Revenue and Taxation code imposes an annual license fee of 2% of the market value of motor vehicles in lieu of a local motor vehicle property tax. Due to the State budget act of 2004, the timing of the payments and the method of calculation has changed dramatically. The majority of Motor Vehicle In-Lieu Tax revenue was replaced by Property Tax In-Lieu of Vehicle License Fee revenue, although for reporting purposes, it is still considered Motor Vehicle In-Lieu Tax revenue. In an effort to balance their budget, the State of California passed SB89 which, effective July 1, 2011, eliminates the allocation of the non-Property Tax In-Lieu portion of Vehicle License Fee revenue to Cities. This results in a reduction of revenue for the City of approximately $450,000 per year.
$0
$2
$4
$6
$8
$10
$12
$14
Millions
Vehicle License Fee (VLF) and VLF Comp Fund Revenues
VLF VLF Comp Fund
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

243

REVENUES

SALES TAX
Sales tax has historically been one of the top two largest revenue sources for the City's General Fund, along with property tax revenue. Sales tax revenue is volatile and fluctuates with economic trends. The City receives a 1% share of all taxable sales generated within its borders. Sales taxes are imposed on the total retail price of tangible personal property and are authorized under the Constitution, Article XIII §29, Cal. §7200, §37101. The California Department of Tax and Fee Administration, under the 1955 Bradley- Burns Uniform Local Sales and Use Tax Law, administers sales taxes. On March 2, 2004, California voters approved Prop 57, the California Economic Recovery Bond Act. The measure authorized $15 billion in state bonds, which were to be repaid without any increase in taxes. This was implemented via the "Triple Flip" of sales taxes and reduced the City's sales tax rate by 1/4 of one cent as of July 1, 2004. In turn, these monies were returned to the City by Alameda County through the Sales and Use Tax Compensation Fund (SUTCF). The state bonds were paid off in full in FY 2015-16 that eliminated the "Triple Flip" sales tax for property tax exchange. Sales tax growth in FY 2016-17 reflects the restoration of the full 1% rate on taxable sales with the conclusion of the "Triple Flip" in FY 2015-16. The City experienced a decline of 7.6% in sales tax revenue for FY 2019-20 due to the statewide shelter-in-place directive in response to the COVID-19 pandemic. Sales tax began to rebound in FY 2020-21 as restrictions were lifted and the economy began to recover. Sales tax revenue is projected to be flat, dropping by 3.5% in FY 2025-26 and rising by 2% in FY 2026-27.
$0
$10
$20
$30
$40
$50
Millions
Sales and Use Tax and Sales Tax Comp Fund Revenues
Sales & Use Tax Sales Tax Comp Fund
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

244

REVENUES

GARBAGE FRANCHISE FEE
Franchise fee revenues are based on franchisee gross revenues, which are largely a function of rates and customer usage. With an increased focus on recycling, new revenue growth will likely be coming primarily from fee increases and new development adding to the customer base. Waste Management, also known as the Livermore Dublin Disposal Company, was the City’s service provider through June 2010. The City received 10% of gross revenues. In July 1, 2010 the City entered into a new franchise agreement with Livermore Sanitation Inc. The new agreement increased franchise fees from 10% to 11% of gross revenue in FY 2010-11. In addition, the relatively high post-recession growth in this revenue source is attributed to the rate increase, new development, and expansion of customer base. In December 2022, Livermore Sanitation, Inc. was purchased by Waste Connections, Inc. Projected revenue increases reflect projected CPI indices of 3% used to calculate annual rate adjustments. $0.0
$1.0
$2.0
$3.0
$4.0
$5.0
Millions
Garbage Franchise Revenue
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

245

REVENUES

CABLE TELEVISION FRANCHISE FEE
Franchise fee revenues are based on franchisee gross revenues, which are largely a function of rates and customer usage.

Prior to January 2007, the City of Livermore was the local franchising authority for cable television. With the passage of the Digital Infrastructure and Video Competition Act of 2006 (DIVCA), the California Public Utilities Commission became the sole cable television franchising authority. DirecTV and Comcast both now hold franchise agreements for the City of Livermore cable television services with the state. DIVCA still requires both franchise holders to pay the City 5% of their gross revenues on a quarterly basis from providing services in the City. This revenue source started declining in FY 2017-18 due to an increase in entertainment options afforded by changes in streaming technology. Projected revenue is forecast to be flat as the franchisees are now offering streaming services so customer moves to other entertainment options should be offset by rate increases.
$-
$0.2
$0.4
$0.6
$0.8
$1.0
$1.2
$1.4
$1.6
Millions
Cable Franchise Revenue
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

246

REVENUES

ELECTRIC AND GAS FRANCHISE TAXES
For general law cities, the Broughton Act restricts city collection of franchise payments to 2% of gross annual receipts. The Franchise Act of 1937 has a 2% cap, but includes a minimum fee of .5% for electric franchises or 1% for gas franchises operating within the city limits. Pacific Gas and Electric (PG&E) is the City of Livermore service provider. These Franchise Taxes remain a stable revenue source for the City's General Fund. $0
$100
$200
$300
$400
$500
$600
$700
$800
$900
$1,000
Thousands
Electric and Gas Franchise Revenues
Electric
Gas
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

247

REVENUES

BUSINESS LICENSE TAX
The recession had a negative impact on business license tax revenue beginning in fiscal year 2008-09 which lasted five years. Additionally, fiscal year 2011-12 was impacted by the loss of one of the City’s traditionally larger business license tax generators which moved outside of the City. Business license revenues began to recover beginning in FY 2012-13 but then declined in FY 2019-20 due to the shelter-in-place directive in response to the COVID-19 pandemic. Revenue growth beginning in FY 2020-21 reflects a gradual recovery from the pandemic business restrictions. The jump in revenue starting with FY 2022-23 is due to the addition of business license tax from the two national labs. Business license revenue projected for FY 2025-26 and FY 2026-27 is flat, reflecting the offset between tax increase generated by new businesses and tax decrease as existing busineses continue to grapple with rising business expenses. 0 1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000
$0
$2
$4
$6
$8
$10
$12
Millions
Business License Revenue vs. Number of Licenses
Business License Revenue Number of Licenses
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

248

REVENUES

TAX ON RESIDENTIAL CONSTRUCTION (TORC) / INDUSTRIAL CONSTRUCTION (TOIC) In 1982, the TORC tax was imposed under Livermore Municipal Code (LMC) §3.08.640 upon the construction of residential units in the city. The tax rate is 1.75% of the cost of construction and not less than $650/unit. In 1984, the TOIC tax was imposed under LMC §3.08.750 upon the construction of industrial units in the city. The tax rate is 1.75% of the cost of construction. Starting in FY 2007-08, the development of residential and industrial properties was severely impacted by the economy resulting in much lower revenue levels since the height of the real estate market. Development increased from FY 2014-15 through FY 2017-18, although they still fluctuated from year to year. Beginning in FY 2018-19, revenue declined sharply due to fewer development projects, the COVID-19 pandemic, supply chain issues, and high inflation. The increase in FY 2024-25 is due to Shea multi-family housing, an assisted living facility, and Oaks Business Park developments. During the projected budget cycle, the City anticipates increased development. However, the budget only includes estimates for ongoing TORC and TOIC revenues. Actual TORC and TOIC revenues will likely exceed budget and will be allocated to CIP and other reserves as part of the year-end budget process.
$0.0
$0.2
$0.4
$0.6
$0.8
$1.0
$1.2
$1.4
$1.6
$1.8
$2.0
Millions
Tax on Residential (TORC) / Industrial Construction Revenue (TOIC) TORC
TOIC
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

249

REVENUES

TRANSIENT OCCUPANCY TAX (TOT)
Transient Occupancy Tax is imposed on persons staying 30 days or less in a lodging facility. The tax is authorized under Revenue and Taxation Code §7280-7281. The tax rate in Livermore is 8% and was changed from 6.5% on October 1, 1983.

The recession economic recovery, fueled by commercial and residential development, began in FY 2012-13 and had a positive impact on hotel room stays. Revenue growth was trending steadily upward due to a combination of higher occupancy levels and higher room rates until FY 2019-20. Sharp declines were experienced in FY 2019-20 and FY 2020-21 due to the statewide shelter-in-place directive in response to the COVID-19 pandemic. Gradual revenue recovery to the FY 2018-19 level began in FY 2021-22 and a modest rise is projected for the remainder of the budget cycle due to the opening of a new hotel in the fall of 2024.
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400
600
800
1,000
1,200
1,400
1,600
1,800
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
$4.5
$5.0
Millions
Transient Occupancy Tax Revenues vs Total Number of Hotel Rooms Transient Occupancy Tax Total Number of Hotel Rooms
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

250

REVENUES

DOCUMENTARY TRANSFER TAX
The Documentary Transfer Tax is imposed on any real estate transfer of ownership and is authorized under the Revenue and Taxation Code §11911-11929. These taxes are collected by Alameda County at the rate of $1.10 per $1,000 of valuation. As a general law city, Livermore receives one-half of the amounts collected and the County keeps the other half.

The large increase in FY 2020-21 and FY 2021-22 was due to the exodus of Bay Area residents during the COVID-19 pandemic. This revenue source has been declining during recent years and that trend is projected to continue during this budget cycle as low housing inventory, high home sale prices, and high interest rates are expected to continue to suppress the number of transactions.
$0.0
$0.2
$0.4
$0.6
$0.8
$1.0
$1.2
$1.4
$1.6
$1.8
$2.0
Millions
Documentary Transfer Tax Revenue
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

251

REVENUES

WATER REVENUE
Water services for the entire City of Livermore are provided by two water retailers. The Livermore Municipal Water (LMW) utility serves approximately one-third of the City and California Water Service Company serves the balance of the City. The LMW utility purchases treated potable water from wholesaler Zone 7 Water Agency, and then distributes the water to customers in the LMW service area. LMW has a combined residential and commercial customer base of approximately 10,600 accounts. Each potable water bill consists of the following components: a flat rate City meter service charge (based on the size of meter), a City consumption charge (based on the amount of water used), a pass-through Zone 7 meter charge, and a pass-through Zone 7 consumption charge. Effective January 1, 2017, the wholesale rate structure was changed by Zone 7 to include fixed and volume-based components. The LMW utility passes through both the wholesale fixed charge to customers according to size of meter on their property, and the wholesale volume-based rate. LMW residential customers are billed for consumption based on two tiers, while the commercial accounts are billed for consumption based on a uniform unit charge. The LMW utility also provides recycled water that is used for irrigation, fire protection, and for some dual- plumbed domestic uses (toilets). This recycled water is produced at the City's Water Reclamation Plant and therefore recycled customers do not pay any Zone 7 charges. Recycled water customers are billed the same meter charge as potable customers.
8,800
9,000
9,200
9,400
9,600
9,800
10,000
10,200
10,400
10,600
10,800
$0
$5
$10
$15
$20
$25
Millions
Municipal Water Revenue vs. Number of Active Accounts
Municipal Water Revenue Number of Active Accounts
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

252

REVENUES

SEWER REVENUES
Sewer revenues are generated for collection, treatment, and disposal of wastewater. The City of Livermore Sewer Enterprise serves all residential and business customers within the City limits. All service charges are based on the strength and quantity of sewage generated by the customer. Commercial accounts are billed monthly based on the amount of water used and their industrial classification. Residential customers are billed annually via the Alameda County Property Tax Roll. Residential charges are based on expected usage and strength of sewage of the class as a whole and customers pay a "flat rate" each year. Starting on July 1, 2024, Single Family Residential property owners pay $859.80 per year which equates to $71.65 per month. Multiple Family Residential and Condominium property owners pay $703.56 per year which equates to $58.63 per month. Commercial accounts pay a fixed monthly service charge of $32.42 plus a rate based on the amount of water consumed which ranges from $5.42 per CCF (100 cubic feet) to $12.23 per CCF depending on the industrial classification. In addition to these rates, the City also collects sewer service charges from certain industrial customers and permit fees from permitted commercial and industrial customers.
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$20
$25
$30
$35
Millions
Sewer Revenue
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

253

REVENUES

AIRPORT REVENUES
Airport Rent revenues are primarily comprised of short and medium term hangar and tie-down space rents as well as Fixed Base Operator (FBO) ground rent. The Airport leases 393 hangar units and has approximately 90 aircraft tie-down spaces available. Approximately 465 aircraft are currently based at the Airport and all hangar units are occupied. Due to demand for hangar space, staff maintains a hangar waiting list. When the full-service FBO took over fuel sales in mid FY 2015-16, the Airport started collecting Fuel Flowage Fees. $0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
Millions
Airport Revenues
Fuel Sales
Rent Revenue
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

254

REVENUES

LICENSES & PERMITS
The California Constitution gives cities authority to charge for license and permit fees as a means of recovering the cost from regulation. The fees that make up the Licenses & Permits are as follows: Animal Licenses, Building Permits, Plumbing Permits, Electrical Permits, Mechanical Permits, Street and Curb Permits, Transportation Permits, Police Permits, Fire Code Permits, and Hazmat Permits. Revenues grew from FY 2014-15 to FY 2017-18 as the economy came out of the Great Recession and both residential and commercial development surged. The revenue spike in FY 2021-22 reflects a one-time catch up of more than one year of fire code and hazmat permits delayed by the COVID-19 pandemic and a process conversion. The growth reflected in the projected years is due to anticipated new development. $0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
$7.0
$8.0
Millions
Licenses and Permits
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

255

REVENUES

CHARGES FOR CURRENT SERVICES
Charges for services are revenues that arise from charges to customers or applicants who purchase, use, or directly benefit from the goods, services, or privileges provided. The fees are usually set through a cost recovery study done by the City. The majority of the City’s charges for current services are from the following categories: Use and Variance Permits, Engineering Inspection & Filing fees, Fire Inspection fees, Plan Check Fees, Administrative Cost Recovery, Fire Contract Services, and Interfund Charges for CIP projects. The increase in revenue in FY 2015-16 is primarily composed of increases in Engineering Inspection & Filing fees, planning and permit fees related to the residential and commercial development surge. Since FY 2017- 18, the City experienced a drop in revenues as the economy started to slow. The increase reflected in the projected years is due to a projected increase in development.
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$10
$12
Millions
Charges for Current Services
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

256

REVENUES

WATER AND SEWER CONNECTION FEES
The Water connection fees provide water storage facilities and transmission system improvements that are needed to serve new developments and connections to the potable or recycled water system of the City. Fees are charged based on the size of the meter being installed. Fees are developed during the utility master planning process. The Sewer connection fees provide for the construction and expansion of the City’s wastewater system, inclusive of the treatment plant, disposal system and collection system trunk lines. It includes treatment for wastewater to recycled water as well as treatment for disposal. Fees are charged based on a single family, multiple family or commercial building. Annual growth rates for both water and sewer connection fees are subject to the cyclical nature of development and the economy. $0.0
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$0.6
$0.8
$1.0
$1.2
$1.4
$1.6
Millions
Water Connection
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
Millions
Sewer Connection
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

257

REVENUES

TRAFFIC IMPACT FEE
Established to account for construction of interchange and local street improvement projects identified in the City’s Traffic Impact Fee Study. Rates are charged to developers on new construction and vary by type of project. The projected revenues are based on how many units the City expects to be built in the upcoming years per the Engineering Department. The projected revenue increase is due to the development of a new hotel and continued planned new development. $0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
Millions
Traffic Impact Fee
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

258

REVENUES

PARK FEE – AB 1600
Established to account for acquisition and construction of trail and park facilities necessary to accommodate new development.

Projects are included in the City’s General Plan, City and Livermore Area Recreation and Park District (LARPD) Trails Master Plan, and LARPD’s Park Master Plan. The revenue is generated from fees charged to developers. Fees vary based on type of project that is being constructed. Annual growth rates are subject to the cyclical nature of development and the economy. $0.0
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$2.0
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$4.0
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$9.0
$10.0
Millions
Park Fee - AB1600
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

259

REVENUES

TRANSFERABLE DEVELOPMENT CREDITS
A revenue fund established in 2003 per Livermore Municipal code 3.27 to account for in lieu fees paid by residential developers.

The in lieu fees finance open space acquisition in fee title or conservation easement for permanent protection of agriculture and other open space lands in the north Livermore area. Annual revenue is subject to the cyclical nature of development and the economy. FY 2023-24 and FY 2024-25 revenue reflects Arroyo Vista/Crossings, Triad East, and Shea development projects. $0.0
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$2.0
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$4.0
$5.0
$6.0
$7.0
$8.0
Millions
Transferable Development Credits
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

260

REVENUES

LOW INCOME HOUSING FEE
Low Income Housing fee is collected from developers during construction of residential and commercial projects. The fee provides for land acquisition, construction and acquisition of residential units, which are affordable to low-income households.

Fees vary based on type of project that is being constructed. Annual growth rates are subject to the cyclical nature of development and the economy.
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$2.0
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$4.0
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$6.0
$7.0
$8.0
$9.0
$10.0
Millions
Low Income Housing Fee
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

261

REVENUES

RENTAL OF CITY OWNED PROPERTY
Over 75% of the revenue comes from subterranean property use. The General Fund is charging the utilities (Water, Sewer & Stormwater) a rent for the cost of the City of Livermore's right of way (ROW) applicable to the City's underground utilities based upon a study done in July 2009 by MGT of American, Inc. The rents are adjusted annually by CPI. The remaining revenue comes from monthly rental income from commercial properties that the City owns, primarily Las Positas Golf Course. The golf course lease began during FY 2018-19.
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
Millions
Subterranean and Commercial Rent
Subterranean
Commercial
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

262

REVENUES

STATE GAS TAX
Gas Tax Revenue comes from the State and is apportioned to the City. It can be used for local street/road construction and maintenance. The State sets the Gas Tax rates and imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to transportation purposes. The City has authority to decide which projects to use the money for, as long as it meets the general criteria set out by the State. Gas tax revenues are projected by the State.
$0.0
$1.0
$2.0
$3.0
$4.0
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$6.0
Millions
Gas Tax Revenue
Gas Tax
SB1
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

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ATTACHMENT 2
DRAFT BUDGET FY 2025-27

264

EXPENDITURES

General Fund Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27

CITY COUNCIL
City Council 149,198 238,982 230,858 232,129
TOTAL CITY COUNCIL $149,198 $238,982 $230,858 $232,129

CITY MANAGER
City Manager 2,516,113 3,463,532 3,552,535 3,599,272
City Clerk 1,699,212 2,129,902 1,313,707 1,717,388
TOTAL CITY MANAGER $4,215,325 $5,593,434 $4,866,242 $5,316,660

CITY ATTORNEY
City Attorney 2,325,429 2,713,244 2,836,845 2,872,811
TOTAL CITY ATTORNEY $2,325,429 $2,713,244 $2,836,845 $2,872,811

LIBRARY DEPARTMENT
Library 6,446,517 7,567,209 8,056,553 8,196,756
TOTAL LIBRARY DEPARTMENT $6,446,517 $7,567,209 $8,056,553 $8,196,756

INNOVATION & ECONOMIC DEVELOPMENT
Innovation & Economic Devel 2,639,232 3,661,099 4,103,812 4,021,680

TOTAL INNOVATION & ECONOMIC

DEVELOPMENT
$2,639,232 $3,661,099 $4,103,812 $4,021,680

GENERAL SERVICES
General Services 6,734,809 5,662,478 3,646,504 3,671,626 TOTAL GENERAL SERVICES $6,734,809 $5,662,478 $3,646,504 $3,671,626

ADMINISTRATIVE SERVICES
Administrative Services 647,760 714,755 950,641 957,840 Finance 3,673,343 3,786,159 3,481,508 3,499,447
Human Resources 1,990,461 2,133,171 2,254,561 2,281,759 TOTAL ADMINISTRATIVE SERVICES $6,311,564 $6,634,085 $6,686,710 $6,739,046 ATTACHMENT 2
DRAFT BUDGET FY 2025-27

265

EXPENDITURES

General Fund Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27

POLICE DEPARTMENT
Police Administration 6,837,003 7,753,509 8,210,911 8,586,629 Patrol 20,648,724 22,853,720 25,217,661 27,067,167
Support Services 6,668,663 8,106,468 7,991,137 7,569,502 Special Operations 7,922,255 10,100,674 11,694,712 12,205,500 TOTAL POLICE DEPARTMENT $42,076,645 $48,814,371 $53,114,421 $55,428,798

COMMUNITY DEVELOPMENT
Community Development Admin 1,046,989 1,678,653 1,486,340 1,508,159 Building & Safety 3,302,990 4,532,863 4,666,608 4,774,081 Engineering 5,020,211 6,910,526 7,230,576 7,408,677
Housing & Human Services 2,519,976 2,203,653 2,621,911 2,645,185 Planning 4,035,004 6,012,639 4,693,284 4,957,437
TOTAL COMMUNITY DEVELOPMENT $15,925,170 $21,338,334 $20,698,719 $21,293,539

PUBLIC WORKS
Public Works Administration 2,010,206 2,969,969 2,596,401 2,646,149 Maintenance 6,215,269 7,119,481 7,903,860 8,056,731
Environmental Services 134,242 312,200 369,200 369,200
TOTAL PUBLIC WORKS $8,359,717 $10,401,650 $10,869,461 $11,072,080

FIRE DEPARTMENT
Fire Administration 28,044,584 28,495,534 29,540,677 30,169,454 TOTAL FIRE DEPARTMENT $28,044,584 $28,495,534 $29,540,677 $30,169,454 Total General Fund $123,228,190 $141,120,420 $144,650,802 $149,014,579 ATTACHMENT 2
DRAFT BUDGET FY 2025-27

266
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
General Fund Expenditures by Major Category

CITY COUNCIL
City Council Wages & Benefits 71,118 71,544 74,701 74,701 Services & Supplies 78,080 167,438 156,157 157,428
Total $149,198 $238,982 $230,858 $232,129
CITY COUNCIL TOTAL $149,198 $238,982 $230,858 $232,129

CITY MANAGER
City Manager Wages & Benefits 2,175,746 2,273,460 2,789,087 2,812,723 Services & Supplies 340,367 1,190,072 763,448 786,549
Total $2,516,113 $3,463,532 $3,552,535 $3,599,272
City Clerk Wages & Benefits 970,912 1,096,436 950,743 958,469 Services & Supplies 728,300 1,033,466 362,964 758,919
Total $1,699,212 $2,129,902 $1,313,707 $1,717,388
CITY MANAGER TOTAL $4,215,325 $5,593,434 $4,866,242 $5,316,660

CITY ATTORNEY
City Attorney Wages & Benefits 1,843,067 2,097,786 2,120,671 2,139,548 Services & Supplies 482,362 615,458 716,174 733,263
Total $2,325,429 $2,713,244 $2,836,845 $2,872,811
CITY ATTORNEY TOTAL $2,325,429 $2,713,244 $2,836,845 $2,872,811

LIBRARY DEPARTMENT
Library Wages & Benefits 4,922,670 5,331,776 5,754,934 5,799,001 Services & Supplies 1,523,847 2,235,433 2,301,619 2,397,755 Total $6,446,517 $7,567,209 $8,056,553 $8,196,756
LIBRARY DEPARTMENT TOTAL $6,446,517 $7,567,209 $8,056,553 $8,196,756

INNOVATION & ECONOMIC DEVELOPMENT
Innovation & Economic
Devel
Wages & Benefits 1,028,282 1,068,663 1,233,502 1,192,014 Services & Supplies 1,610,950 2,592,436 2,870,310 2,829,666 Total $2,639,232 $3,661,099 $4,103,812 $4,021,680

INNOVATION & ECONOMIC DEVELOPEMENT
TOTAL
$2,639,232 $3,661,099 $4,103,812 $4,021,680

GENERAL SERVICES
General Services Wages & Benefits 3,390,027 2,169,765 - -

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

267
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
General Fund Expenditures by Major Category
General Services Services & Supplies 3,325,982 3,375,213 3,646,504 3,671,626 Debt Services 18,800 117,500 - -
Total $6,734,809 $5,662,478 $3,646,504 $3,671,626
GENERAL SERVICES TOTAL $6,734,809 $5,662,478 $3,646,504 $3,671,626

ADMINISTRATIVE SERVICES
Administrative Services Wages & Benefits 567,096 584,815 834,882 842,204 Services & Supplies 80,664 129,940 115,759 115,636
Total $647,760 $714,755 $950,641 $957,840
Finance Wages & Benefits 2,543,421 2,562,683 2,472,418 2,492,742 Services & Supplies 1,129,921 1,223,476 1,009,090 1,006,705 Total $3,673,343 $3,786,159 $3,481,508 $3,499,447
Human Resources Wages & Benefits 1,688,328 1,746,279 1,808,184 1,823,381 Services & Supplies 302,133 386,892 446,377 458,378
Total $1,990,461 $2,133,171 $2,254,561 $2,281,759
ADMINISTRATIVE SERVICES TOTAL $6,311,564 $6,634,085 $6,686,710 $6,739,046

POLICE DEPARTMENT
Police Administration Wages & Benefits 3,251,702 4,067,795 5,560,829 5,633,676 Services & Supplies 3,585,301 3,685,714 2,650,082 2,952,953 Total $6,837,003 $7,753,509 $8,210,911 $8,586,629
Patrol Wages & Benefits 19,284,657 21,476,850 23,560,837 24,747,585 Services & Supplies 1,364,067 1,365,770 1,656,824 2,319,582 Capital Outlay - 11,100 - -
Total $20,648,724 $22,853,720 $25,217,661 $27,067,167
Support Services Wages & Benefits 4,676,877 5,622,048 5,571,371 5,626,912 Services & Supplies 1,925,258 2,473,390 2,419,766 1,942,590 Capital Outlay 66,528 11,030 - -
Total $6,668,663 $8,106,468 $7,991,137 $7,569,502
Special Operations Wages & Benefits 7,555,702 8,992,734 10,122,469 10,601,161 Services & Supplies 366,553 1,056,440 1,572,243 1,604,339

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

268
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
General Fund Expenditures by Major Category
Special Operations Capital Outlay - 51,500 - -
Total $7,922,255 $10,100,674 $11,694,712 $12,205,500
POLICE DEPARTMENT TOTAL $42,076,645 $48,814,371 $53,114,421 $55,428,798

COMMUNITY DEVELOPMENT
Community
Development Admin
Wages & Benefits 803,509 1,397,165 1,255,828 1,266,695
Services & Supplies 243,480 281,488 230,512 241,464
Total $1,046,989 $1,678,653 $1,486,340 $1,508,159
Building & Safety Wages & Benefits 2,545,174 3,282,681 3,440,233 3,469,216 Services & Supplies 757,816 1,250,182 1,226,375 1,304,865 Total $3,302,990 $4,532,863 $4,666,608 $4,774,081
Engineering Wages & Benefits 3,721,319 4,685,562 4,884,484 4,905,686 Services & Supplies 1,298,892 2,224,964 2,346,092 2,502,991 Total $5,020,211 $6,910,526 $7,230,576 $7,408,677
Housing & Human
Services
Wages & Benefits 1,318,600 980,771 1,417,096 1,428,573
Services & Supplies 1,201,376 1,222,882 1,204,815 1,216,612 Total $2,519,976 $2,203,653 $2,621,911 $2,645,185
Planning Wages & Benefits 2,545,331 3,255,701 3,409,684 3,435,905 Services & Supplies 1,489,674 2,756,938 1,283,600 1,521,532 Total $4,035,004 $6,012,639 $4,693,284 $4,957,437
COMMUNITY DEVELOPMENT TOTAL $15,925,170 $21,338,334 $20,698,719 $21,293,539

PUBLIC WORKS
Public Works
Administration
Wages & Benefits 590,693 780,137 1,004,871 1,012,566
Services & Supplies 1,419,512 2,189,832 1,591,530 1,633,583 Total $2,010,206 $2,969,969 $2,596,401 $2,646,149
Maintenance Wages & Benefits 3,194,404 3,346,094 3,451,987 3,480,675 Services & Supplies 3,020,865 3,773,387 4,451,873 4,576,056 Total $6,215,269 $7,119,481 $7,903,860 $8,056,731
Environmental Services Wages & Benefits 2,057 82,200 82,200 82,200

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

269
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Actual
FY 2023-24
General Fund Expenditures by Major Category
Environmental Services Services & Supplies 132,186 230,000 287,000 287,000 Total $134,242 $312,200 $369,200 $369,200
PUBLIC WORKS DEPARTMENT TOTAL $8,359,717 $10,401,650 $10,869,461 $11,072,080

FIRE DEPARTMENT
Fire Administration Services & Supplies 28,044,584 28,495,534 29,540,677 30,169,454 Total $28,044,584 $28,495,534 $29,540,677 $30,169,454
FIRE DEPARTMENT TOTAL $28,044,584 $28,495,534 $29,540,677 $30,169,454 General Fund Total Expenses $123,228,190 $141,120,420 $144,650,802 $149,014,579

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

270

EXPENDITURES

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

271

EXPENDITURES
Citywide Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
General Fund
General Fund
Wages & Benefits $68,690,692 $76,972,945 $81,801,011 $83,825,633 Services & Supplies 54,452,171 63,956,345 62,849,791 65,188,946 Capital Outlay 66,528 73,630 - -
Debt Services 18,800 117,500 - -
Total General Fund $123,228,190 $141,120,420 $144,650,802 $149,014,579 Total General Fund $123,228,190 $141,120,420 $144,650,802 $149,014,579 ATTACHMENT 2
DRAFT BUDGET FY 2025-27

272
Citywide Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Enterprise Funds
Airport
Wages & Benefits $1,336,943 $1,636,967 $1,830,481 $1,845,374 Services & Supplies 1,528,273 1,766,965 1,730,282 1,773,226 Debt Services 135,612 348,053 349,134 352,486
Total Airport $3,000,829 $3,751,985 $3,909,897 $3,971,086 Storm Drain
Services & Supplies - 6,294 7,398 6,374
Total Storm Drain - $6,294 $7,398 $6,374
Stormwater
Wages & Benefits $918,954 $1,309,819 $1,265,199 $1,274,322 Services & Supplies 2,051,038 2,542,694 3,250,699 3,308,177 Capital Outlay - 15,000 15,000 15,000
Total Stormwater $2,969,992 $3,867,513 $4,530,898 $4,597,499 Wastewater
Wages & Benefits $7,846,042 $9,207,533 $9,314,505 $9,558,156 Services & Supplies 13,900,685 18,627,772 16,465,718 16,467,544 Capital Outlay - 55,000 329,900 83,900
Total Wastewater $21,746,727 $27,890,305 $26,110,123 $26,109,600 Wastewater Connection Fees
Services & Supplies 25,293 21,706 1,104,432 1,079,432
Total Wastewater Connection
Fees
$25,293 $21,706 $1,104,432 $1,079,432
Wastewater Replacement
Services & Supplies 277,769 395,845 388,724 402,852
Capital Outlay 25,019 275,000 275,000 275,000
Total Wastewater Replacement $302,788 $670,845 $663,724 $677,852 Water
Wages & Benefits $3,095,488 $3,316,401 $3,656,351 $3,837,632

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

273
Citywide Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Services & Supplies 13,753,628 15,284,158 15,800,865 16,199,420 Debt Services 86,752 344,527 344,920 344,864
Total Water $16,935,869 $18,945,086 $19,802,136 $20,381,916 Water Connection Fees
Services & Supplies 13,818 160,500 217,529 13,637
Total Water Connection Fees $13,818 $160,500 $217,529 $13,637 Water Replacement
Services & Supplies 324,184 519,219 627,593 630,574
Capital Outlay - 80,000 80,000 80,000
Total Water Replacement $324,184 $599,219 $707,593 $710,574 Total Enterprise Funds $45,319,499 $55,913,453 $57,053,730 $57,547,970

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

274
Citywide Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Capital Funds
County Meas BB-Bike/Pedestrian
Services & Supplies - 750 52,000 52,000
Total County Meas BB-
Bike/Pedestrian
- $750 $52,000 $52,000
County Meas BB-Local St & Rd
Services & Supplies 116,043 223,150 288,450 161,450
Total County Meas BB-Local St &
Rd
$116,043 $223,150 $288,450 $161,450
County Measure D
Wages & Benefits $105,536 $181,463 $186,205 $187,784
Services & Supplies 156,149 245,348 318,000 318,000
Total County Measure D $261,685 $426,811 $504,205 $505,784 County Measure F Veh Reg Fee
Services & Supplies - 1,500 61,700 61,700
Total County Measure F Veh Reg
Fee
- $1,500 $61,700 $61,700
Park Fee - AB 1600
Services & Supplies 9,722 25,278 16,000 -
Total Park Fee - AB 1600 $9,722 $25,278 $16,000 -
State - Gas Tax
Services & Supplies 63,732 252,000 102,000 102,000
Total State - Gas Tax $63,732 $252,000 $102,000 $102,000 State - SB1
Services & Supplies 1,461 - 2,000 2,000
Total State - SB1 $1,461 - $2,000 $2,000
Traffic Impact Fee (TIF)
Services & Supplies 38,668 41,332 35,000 85,000
Total Traffic Impact Fee (TIF) $38,668 $41,332 $35,000 $85,000 Total Capital Funds $491,312 $970,821 $1,061,355 $969,934

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

275
Citywide Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Debt Service Funds
2020 COPS Series A
Services & Supplies - 21,200 - -
Debt Services 508,600 528,800 547,800 531,300
Total 2020 COPS Series A $508,600 $550,000 $547,800 $531,300 2020 COPS Series B
Services & Supplies - 9,538 - -
Debt Services 3,878,237 3,875,462 3,876,997 3,881,173
Total 2020 COPS Series B $3,878,237 $3,885,000 $3,876,997 $3,881,173 2022 COPS
Services & Supplies - 13,000 - -
Debt Services 2,581,050 2,577,000 2,559,800 2,557,425
Total 2022 COPS $2,581,050 $2,590,000 $2,559,800 $2,557,425 Total Debt Service Funds $6,967,887 $7,025,000 $6,984,597 $6,969,898

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

276
Citywide Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Permanent Funds
Doolan Canyon Preserve Endow
Services & Supplies 620,581 - - -
Total Doolan Canyon Preserve
Endow
$620,581 - - -
Total Permanent Funds $620,581 - - -

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

277
Citywide Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Special Revenue Funds
Accessibility Compliance
Services & Supplies 2,561 11,000 30,000 30,000
Total Accessibility Compliance $2,561 $11,000 $30,000 $30,000 Asset Seizure - County
Services & Supplies 78,054 - - -
Total Asset Seizure - County $78,054 - - -
Asset Seizure - Dep of Justice
Services & Supplies - 52,449 52,600 53,113
Capital Outlay - 50,000 - -
Total Asset Seizure - Dep of
Justice
- $102,449 $52,600 $53,113
Asset Seizure - Treasury
Services & Supplies 1,539 - 50,000 50,000
Capital Outlay 50,616 - - -
Total Asset Seizure - Treasury $52,155 - $50,000 $50,000 Cal Home Reuse
Services & Supplies - 243,305 242,000 242,000
Total Cal Home Reuse - $243,305 $242,000 $242,000
California Begin Program
Services & Supplies - 121,000 122,000 122,000
Total California Begin Program - $121,000 $122,000 $122,000 City Street Sweeping Fee
Wages & Benefits $202,217 $198,741 $184,456 $185,952
Services & Supplies 316,066 330,445 306,142 312,088
Total City Street Sweeping Fee $518,283 $529,186 $490,598 $498,040 Downtown LMD
Wages & Benefits $101,808 $299,687 $281,644 $283,815

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

278
Citywide Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Services & Supplies 592,757 472,527 482,390 499,221
Total Downtown LMD $694,564 $772,214 $764,034 $783,036
El Charro CFD 2009-1 Maint
Services & Supplies 194,998 386,325 395,374 408,263
Total El Charro CFD 2009-1 Maint $194,998 $386,325 $395,374 $408,263 FEMA Funding
Services & Supplies - 300,000 - -
Total FEMA Funding - $300,000 - -
Grant - CDBG
Wages & Benefits $129,362 $142,345 $109,124 $109,975
Services & Supplies 147,745 520,601 175,460 177,485
Debt Services 392,427 113,276 235,905 156,196
Total Grant - CDBG $669,534 $776,222 $520,489 $443,656
Grant - Federal Grant Fund
Wages & Benefits $35,602 $23,080 $0 $0
Services & Supplies 23,075 12,885 - -
Total Grant - Federal Grant Fund $58,677 $35,965 - -
Grant - Home Grant
Services & Supplies 399,113 147,695 122,103 122,834
Total Grant - Home Grant $399,113 $147,695 $122,103 $122,834 Grant - HUD EDI Special Grant
Services & Supplies 62 90,150 180,300 180,300
Total Grant - HUD EDI Special
Grant
$62 $90,150 $180,300 $180,300
Grant - State Grant Fund
Wages & Benefits $171,406 $38,018 $30,825 $30,825
Services & Supplies 963,735 749,557 1,033,219 232,330
Total Grant - State Grant Fund $1,135,142 $787,575 $1,064,044 $263,155

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

279
Citywide Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
HHS Loan Fund
Services & Supplies - - 379,000 333,000
Total HHS Loan Fund - - $379,000 $333,000
Horizons
Wages & Benefits $920,974 $1,117,098 $1,032,067 $1,040,924 Services & Supplies 69,007 124,742 190,878 192,860
Total Horizons $989,981 $1,241,840 $1,222,945 $1,233,784 Host Community Impact Fee
Services & Supplies 101,180 37,735 23,440 24,274
Total Host Community Impact Fee $101,180 $37,735 $23,440 $24,274 Housing Successor Agency
Services & Supplies 44 715 16 19
Total Housing Successor Agency $44 $715 $16 $19
Human Services Facility Fee
Services & Supplies - - 182,000 -
Total Human Services Facility Fee - - $182,000 -
Import Mitigation Fee
Services & Supplies 12,190 5,500 2,289 1,000
Total Import Mitigation Fee $12,190 $5,500 $2,289 $1,000 Library Donations
Services & Supplies 64,172 124,410 124,880 125,335
Total Library Donations $64,172 $124,410 $124,880 $125,335 Local Housing Trust
Services & Supplies - - 5,500,000 -
Total Local Housing Trust - - $5,500,000 -
Low Income Housing Fund
Wages & Benefits $0 $621,000 $692,810 $698,959
Services & Supplies 1,192,920 4,344,598 1,986,235 1,892,517

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

280
Citywide Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Capital Outlay - 350,000 - -
Total Low Income Housing Fund $1,192,920 $5,315,598 $2,679,045 $2,591,476 Mortgage Assistance
Services & Supplies 2,094 66,832 126,519 127,154
Total Mortgage Assistance $2,094 $66,832 $126,519 $127,154 Open Space Acquisition & Mgmt
Services & Supplies 55,295 23,000 - -
Capital Outlay - 5,730,000 - -
Total Open Space Acquisition &
Mgmt
$55,295 $5,753,000 - -
Opioid Settlement
Services & Supplies - - 501,376 90,917
Total Opioid Settlement - - $501,376 $90,917
Other LMD
Wages & Benefits $668,515 $1,046,327 $1,110,606 $1,119,559 Services & Supplies 2,030,299 1,716,068 1,788,891 1,859,945 Total Other LMD $2,698,814 $2,762,395 $2,899,497 $2,979,504 Other Maintenance CFDs
Wages & Benefits $66 $0 $0 $0
Services & Supplies 176,071 205,071 191,931 198,542
Total Other Maintenance CFDs $176,138 $205,071 $191,931 $198,542 PD COPS Grant
Services & Supplies - 25,000 - 100,000
Capital Outlay - 25,000 550,000 -
Total PD COPS Grant - $50,000 $550,000 $100,000
PEG Capital Fees
Services & Supplies 70,780 51,102 1,170 1,401
Total PEG Capital Fees $70,780 $51,102 $1,170 $1,401

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

281
Citywide Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Police Donations
Services & Supplies 5,915 9,012 10,546 10,655
Total Police Donations $5,915 $9,012 $10,546 $10,655
Public Art Fee
Services & Supplies 40,529 171,760 214,981 213,597
Capital Outlay - 50,000 50,000 50,000
Total Public Art Fee $40,529 $221,760 $264,981 $263,597 SOEF (Social Op Endowment)
Services & Supplies 25,875 1,808 152,080 156,798
Total SOEF (Social Op
Endowment)
$25,875 $1,808 $152,080 $156,798
Solid Waste & Recycling Fee
Wages & Benefits $294,396 $158,903 $254,286 $256,524
Services & Supplies 58,475 147,995 147,119 96,097
Total Solid Waste & Recycling Fee $352,871 $306,898 $401,405 $352,621 Vehicle Impound Fee
Wages & Benefits $18,993 $20,290 $20,899 $21,526
Total Vehicle Impound Fee $18,993 $20,290 $20,899 $21,526 Total Special Revenue Funds $9,610,934 $20,477,052 $19,267,561 $11,808,000

EXPENDITURES
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

282
Citywide Expenditures
Actual
FY 2023-24
Revised
Budget
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Internal Service Funds
Facilities Rehab Pgm
Wages & Benefits $764,801 $739,441 $815,364 $822,272
Services & Supplies 1,593,769 1,175,576 1,661,828 1,725,919 Capital Outlay - 680,000 118,450 122,004
Debt Services 128,667 1,026,816 1,070,500 1,115,510
Total Facilities Rehab Pgm $2,487,238 $3,621,833 $3,666,142 $3,785,705 Fleet & Equipment Services
Wages & Benefits $1,110,877 $1,488,811 $1,426,757 $1,438,256 Services & Supplies 1,555,436 1,702,567 1,850,117 1,905,045 Capital Outlay 1,702,861 5,253,272 2,078,574 2,140,931
Total Fleet & Equipment Services $4,369,174 $8,444,650 $5,355,448 $5,484,232 General Liability
Wages & Benefits $364,261 $419,754 $463,206 $466,982
Services & Supplies 4,007,091 5,408,886 5,230,610 6,050,970 Total General Liability $4,371,352 $5,828,640 $5,693,816 $6,517,952 Information Technology
Wages & Benefits $2,284,330 $2,556,130 $2,922,835 $2,947,015 Services & Supplies 4,190,060 4,012,198 4,232,534 4,258,774 Capital Outlay - 500,000 350,000 350,000
Total Information Technology $6,474,390 $7,068,328 $7,505,369 $7,555,789 Workers Comp Insurance
Wages & Benefits $294,420 $387,796 $342,492 $345,535
Services & Supplies 2,772,587 2,399,199 2,514,100 2,605,302 Total Workers Comp Insurance $3,067,007 $2,786,995 $2,856,592 $2,950,837 Total Internal Service Funds $20,769,161 $27,750,446 $25,077,367 $26,294,515 Grand Total $207,007,564 $253,257,192 $254,095,412 $252,604,896

EXPENDITURES
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ATTACHMENT 2
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FUND BALANCES

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

285

FUND BALANCES
Fund Name
Fund Balance /
Working Capital
7/1/23 Revenues Transfers In Total Sources
General Fund 14,440,690$ 142,028,002$ 737,455$ 157,206,147$ Special Revenue Funds 73,331,906 17,058,472 598,088 90,988,467 Debt Service Funds 583 396 6,966,910 6,967,889
Permanent Funds 601,048 - 19,533 620,581
Capital Funds 109,022,259 19,743,054 - 128,765,313
Enterprise Funds 126,641,470 65,071,772 17,644,691 209,357,933 Total Operating Budget 324,037,956$ 243,901,697$ 25,966,677$ 593,906,330$ Internal Service Funds 27,749,075$ 16,308,858$ 3,981,000$ 48,038,933$ Capital Improvement Program Funds1
1,963,647 - - 1,963,647
29,712,722$ 16,308,858$ 3,981,000$ 50,002,580$
Total City Budget 353,750,678$ 260,210,554$ 29,947,677$ 643,908,910$ Special Revenue Funds
Low Income Housing Fund 39,881,994$ 5,852,912$ -$ 45,734,906$ Housing Successor Agency 8,816,129 30,137 - 8,846,267 SOEF (Social Op Endowment) 32,176 454 - 32,630
Mortgage Assistance 1,896,131 5,713 - 1,901,844
HHS Loan Fund 490,575 208,540 - 699,115
Cal Home Reuse 1,185,870 761 - 1,186,631
California Begin Program 625,875 - - 625,875
Local Housing Trust - - - -
Horizons 517,713 853,242 240,000 1,610,954
Asset Seizure - County 42,090 - - 42,090
Grant - Federal Grant Fund 43,885 102,819 - 146,705 Asset Seizure - Dep of Justice 654,131 12,559 - 666,690 Asset Seizure - Treasury 424,647 7,844 - 432,491 Grant - HUD EDI Special Grant 122,339 - - 122,339 Grant - CDBG 538,972 575,205 - 1,114,177
Grant - Home Grant 322,538 450,188 - 772,725
FEMA Funding 0 - - 0
Grant - State Grant Fund 379,483 1,263,705 - 1,643,189 Opioid Settlement - 86,300 - 86,300
PD COPS Grant - - - -
Grant - Local & Other Grants (40,939) 54,405 - 13,466 Downtown Revitalization Fee (3,874,396) 287,801 - (3,586,595) Parking In-Lieu Fee 31,200 - - 31,200
Host Community Impact Fee 1,401,820 576,398 - 1,978,218 City Street Sweeping Fee 68,790 738,981 - 807,772 Public Art Fee 972,236 57,821 - 1,030,058
Vehicle Impound Fee 170,756 11,475 - 182,231
Accessibility Compliance (21,000) 21,809 - 809
PEG Capital Fees 1,443,963 228,467 - 1,672,430
Import Mitigation Fee 16,565 - - 16,565
Solid Waste & Recycling Fee 29,833 333,682 - 363,514 Human Services Facility Fee 436,077 113,266 - 549,342 Community Benefit Fund - - - -
Open Space Acquisition & Mgmt 2,536,818 445,566 - 2,982,384 Downtown LMD 9,651,177 475,325 358,088 10,484,590 Other LMD (51,875) 3,454,524 - 3,402,650
Available Funds
FY 2023-24 Actuals
Available Funds, Uses of Funds, and Fund Balances
Total Capital Improvement Program
& Internal Service
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

286

FUND BALANCES

Expenses Transfers Out Transfers Out to CIP
Reserve
Increase/(Use) Total Uses
Fund Balance /
Working Capital
6/30/24
123,228,190$ 14,507,398$ 440,846$ 4,288,933$ 142,465,367$ 14,740,780$ 9,610,934 1,083,617 798,704 - 11,493,255 79,495,212 6,967,887 - - - 6,967,887 2 620,581 - - - 620,581 - 491,312 181,971 26,895,404 - 27,568,687 101,196,627 45,319,499 14,174,691 22,991,668 - 82,485,858 126,872,075 186,238,402$ 29,947,677$ 51,126,622$ 4,288,933$ 271,601,635$ 322,304,695$ 20,769,161$ -$ 3,438,884$ -$ 24,208,045$ 23,830,888$ 3,143 - - - 3,143 1,960,504 20,772,304$ -$ 3,438,884$ -$ 24,211,188$ 25,791,392$ 207,010,707$ 29,947,677$ 54,565,506$ 4,288,933$ 295,812,823$ 348,096,087$ 1,192,920$ 257,012$ -$ -$ 1,449,932$ 44,284,974$ 44 - - - 44 8,846,223 25,875 - - - 25,875 6,755 2,094 - - - 2,094 1,899,750 465,115 - - - 465,115 234,000 778 - - - 778 1,185,853 544 - - - 544 625,331 - - - - - - 989,981 - - - 989,981 620,973 78,054 - - - 78,054 (35,964) 58,677 - - - 58,677 88,028 - - - - - 666,690 52,155 - 19,294 - 71,449 361,042 62 - - - 62 122,277 669,534 - - - 669,534 444,642 399,113 8,932 - - 408,045 364,680 - - 55,208 - 55,208 (55,208) 668,705 3,494 668,310 - 1,340,509 302,680 - - - - - 86,300 - - - - - - - - 55,892 - 55,892 (42,426) - - - - - (3,586,595) - - - - - 31,200 101,180 508,600 - - 609,780 1,368,437 518,283 - - - 518,283 289,488 40,529 - - - 40,529 989,529 18,993 - - - 18,993 163,238 2,561 19,248 - - 21,809 (21,000) 70,780 - - - 70,780 1,601,650 12,190 - - - 12,190 4,375 352,871 - - - 352,871 10,643 - - - - - 549,342 - - - - - 55,295 19,533 - - 74,828 2,907,557 694,564 10 - - 694,574 9,790,016 2,698,814 266,788 - - 2,965,602 437,048 Uses of Funds
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

287

FUND BALANCES

Fund Name
Fund Balance /
Working Capital
7/1/23 Revenues Transfers In Total Sources
Available Funds
FY 2023-24 Actuals
Available Funds, Uses of Funds, and Fund Balances
El Charro CFD 2009-1 Maint 2,486,959 418,794 - 2,905,753 Other Maintenance CFDs 1,810,470 337,757 - 2,148,227 Library Donations 238,842 47,514 - 286,356 Police Donations 50,062 4,510 - 54,572 Total Special Revenue Funds 73,331,906$ 17,058,472$ 598,088$ 90,988,467$ Debt Service Funds
2020 COPS Series A -$ -$ 508,600$ 508,600$ 2020 COPS Series B - - 3,878,237 3,878,237 2022 COPS 583 396 2,580,073 2,581,052 Total Debt Service Funds 583$ 396$ 6,966,910$ 6,967,889$ Permanent Funds
Doolan Canyon Preserve Endow 601,048$ -$ 19,533$ 620,581$ Doolan Canyon Open Space - - - - Total Permanent Funds 601,048$ -$ 19,533$ 620,581$ Capital Funds
General Fund CIP Reserves -$ -$ -$ -$ Traffic Impact Fee (TIF) 23,702,861 1,600,539 - 25,303,400 TVTC 20% Fee 2,995,715 134,509 - 3,130,224 Park Fee - AB 1600 3,654,588 1,390,495 - 5,045,083 Solid Waste & Recyc Impact Fee 4,588,645 1,430,025 - 6,018,670 2022 COP Construction Fund 34,108,216 1,818,731 - 35,926,947 County Measure D 278,545 250,969 - 529,515 County Meas BB-Bike/Pedestrian 1,300,907 594,736 - 1,895,643 County Meas BB-Local St & Rd 5,815,928 2,502,874 - 8,318,802 County Measure F Veh Reg Fee 1,460,874 421,918 - 1,882,791 State - Gas Tax 9,265,738 2,540,985 - 11,806,724 State - SB1 5,055,001 2,327,598 - 7,382,598 Developers Deposit (5,900) 5,900 - - Public Utility Undergrounding 855,240 - - 855,240 Transferable Development Cred 14,558,861 4,723,774 - 19,282,635 SoLivSpec Plan & AD Closeout 1,387,041 - - 1,387,041 Total Capital Funds 109,022,259$ 19,743,054$ -$ 128,765,313$ Enterprise Funds
Airport 6,799,389$ 4,886,525$ -$ 11,685,914$ Stormwater 3,383,770 1,474,747 3,470,000 8,328,517 Storm Drain 7,184,372 437,748 - 7,622,120 Wastewater 22,904,561 36,697,573 3,933,408 63,535,541 Wastewater Replacement 40,100,571 695,765 8,000,000 48,796,336 Wastewater Connection Fees 10,874,629 1,173,864 - 12,048,493 Water 7,465,516 18,981,057 241,283 26,687,857 Water Replacement 27,617,857 511,418 2,000,000 30,129,275 Water Connection Fees 310,804 213,076 - 523,880 Total Enterprise Funds 126,641,470$ 65,071,772$ 17,644,691$ 209,357,933$ ATTACHMENT 2
DRAFT BUDGET FY 2025-27

288

FUND BALANCES

Expenses Transfers Out Transfers Out to CIP
Reserve
Increase/(Use) Total Uses
Fund Balance /
Working Capital
6/30/24
Uses of Funds
194,998 - - - 194,998 2,710,755 176,138 - - - 176,138 1,972,089 64,172 - - - 64,172 222,184 5,915 - - - 5,915 48,657 9,610,934$ 1,083,617$ 798,704$ -$ 11,493,255$ 79,495,212$ 508,600$ -$ -$ -$ 508,600$ -$ 3,878,237 - - - 3,878,237 - 2,581,050 - - - 2,581,050 2 6,967,887$ -$ -$ -$ 6,967,887$ 2$ 620,581$ -$ -$ -$ 620,581$ -$ - - - - - - 620,581$ -$ -$ -$ 620,581$ -$ -$ -$ -$ -$ -$ -$ 38,668 64,677 920,858 - 1,024,204 24,279,196 - - - - - 3,130,224 9,722 - 439,160 - 448,882 4,596,202 - - 3,466,688 - 3,466,688 2,551,982 - - 16,251,651 - 16,251,651 19,675,296 261,685 - - - 261,685 267,829 - - 217,371 - 217,371 1,678,272 116,043 - 965,214 - 1,081,257 7,237,545 - - 384,076 - 384,076 1,498,715 63,732 117,294 2,366,104 - 2,547,130 9,259,594 1,461 - 1,675,350 - 1,676,811 5,705,787 - - - - - - - - - - - 855,240 - - - - - 19,282,635 - - 208,932 - 208,932 1,178,109 491,312$ 181,971$ 26,895,404$ -$ 27,568,687$ 101,196,627$ 3,000,829$ -$ 2,702$ -$ 3,003,531$ 8,682,383$ 2,969,992 - 2,451,562 - 5,421,554 2,906,963 - - 235,978 - 235,978 7,386,142 21,746,727 10,877,050 - - 32,623,777 30,911,764 302,788 - 14,943,981 - 15,246,769 33,549,567 25,293 1,056,357 4,877,126 - 5,958,776 6,089,717 16,935,869 2,000,000 - - 18,935,869 7,751,988 324,184 - 131,450 - 455,634 29,673,641 13,818 241,283 348,869 - 603,970 (80,090) 45,319,499$ 14,174,691$ 22,991,668$ -$ 82,485,858$ 126,872,075$ ATTACHMENT 2
DRAFT BUDGET FY 2025-27

289

FUND BALANCES

Fund Name
Fund Balance /
Working Capital
7/1/23 Revenues Transfers In Total Sources
Available Funds
FY 2023-24 Actuals
Available Funds, Uses of Funds, and Fund Balances
Internal Service Funds
General Liability 5,205,750$ 4,583,499$ -$ 9,789,249$ Workers Comp Insurance 4,458,181 1,484,504 - 5,942,685 Information Technology 6,464,634 2,350,056 - 8,814,690 Fleet & Equipment Services 7,090,778 5,760,334 - 12,851,112 Facilities Rehab Pgm 4,529,732 2,130,465 3,981,000 10,641,196 Total Internal Service Funds 27,749,075$ 16,308,858$ 3,981,000$ 48,038,933$ Capital Improvement Program Funds1
CIP Airport -$ -$ -$ -$ CIP Stormwater & Storm Drain - - - - CIP Wastewater - - - - CIP Water - - - - CIP Fleet & Equipment Svcs - - - - CIP Facilities - - - - CIP Multi Funded Governmental - - - - CIP General Fund - - - - CIP Low Income Housing - - - - CIP Asset Seizure - County - - - - CIP Asset Seizure - DOJ - - - - CIP Asset Seizure - Treasury - - - - CIP Federal Grants Fund - - - - CIP State Grants Fund - - - - CIP Local Grants Fund - - - - CIP Parking-In-Lieu Fee - - - - CIP Host Community Impact Fee - - - - CIP Public Art Fee - - - - CIP Library Donations - - - - CIP Traffic Impact Fee - - - - CIP TVTC 20% FEE - - - - CIP Park Fee - AB 1600 - - - - CIP Solid Waste & Recycling - - - - CIP 2022 COP Construction - - - - CIP County Measure D - - - - CIP County Measure BB-Bike/Ped - - - - CIP County Measure BB-Street - - - - CIP County Measure B-Bike/Ped 441,224 - - 441,224 CIP County Measure B-Street 1,522,423 - - 1,522,423 CIP County Measure F-Veh Reg - - - - CIP State Gas Tax - - - - CIP State SB1 - - - - CIP Developers Deposit - - - - CIP So Liv Spec & AD Close - - - -

CIP CDBG - - - - CIP Human Svcs Facility Fee - - - - Total Capital Improvement Program Funds 1,963,647$ -$ -$ 1,963,647$ Footnote:

1. CIP specific funds were created in FY 2024-25 with the transition to the new ERP system beginning July 1, 2024.

ATTACHMENT 2
DRAFT BUDGET FY 2025-27

290

FUND BALANCES

Expenses Transfers Out Transfers Out to CIP
Reserve
Increase/(Use) Total Uses
Fund Balance /
Working Capital
6/30/24
Uses of Funds
4,371,352$ -$ -$ -$ 4,371,352$ 5,417,897$ 3,067,007 - - - 3,067,007 2,875,678 6,474,390 - - - 6,474,390 2,340,300 4,369,174 - - - 4,369,174 8,481,938 2,487,238 - 3,438,884 - 5,926,121 4,715,075 20,769,161$ -$ 3,438,884$ -$ 24,208,045$ 23,830,888$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,132 - - - 3,132 438,092 11 - - - 11 1,522,412 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,143$ -$ -$ -$ 3,143$ 1,960,504$ ATTACHMENT 2
DRAFT BUDGET FY 2025-27

291

FUND BALANCES

Fund Name
Fund Balance /
Working Capital
7/1/24 Revenues Transfers In Total Sources
General Fund 14,740,780$ 148,800,148$ 914,206$ 164,455,134$ Special Revenue Funds 79,495,212 18,980,619 685,500 99,161,331 Debt Service Funds 2 - 7,025,000 7,025,002 Permanent Funds - - - - Capital Funds 136,150,990 30,713,648 4,125,627 170,990,265 Enterprise Funds 126,872,075 63,814,181 14,055,000 204,741,256 Total Operating Budget 357,259,058$ 262,308,596$ 26,805,333$ 646,372,987$ Internal Service 23,830,888$ 20,816,823$ 5,000,000$ 49,647,711$ Capital Improvement Program Funds1
1,960,504 11,339,751 92,968,752 106,269,007 25,791,392$ 32,156,574$ 97,968,752$ 155,916,718$ Total City Budget 383,050,450$ 294,465,170$ 124,774,085$ 802,289,705$ Special Revenue Funds
Low Income Housing Fund 44,284,974$ 635,217$ -$ 44,920,191$ Housing Successor Agency 8,846,223 21,790 - 8,868,013 SOEF (Social Op Endowment) 6,755 1,335 - 8,090 Mortgage Assistance 1,899,750 61,000 - 1,960,750 HHS Loan Fund 234,000 - - 234,000 Cal Home Reuse 1,185,853 40,000 - 1,225,853 California Begin Program 625,331 120,000 - 745,331 Local Housing Trust - - - - Horizons 620,973 838,500 470,000 1,929,473 Asset Seizure - County (35,964) 62,926 - 26,962 Grant - Federal Grant Fund 88,028 35,635 - 123,663 Asset Seizure - Dep of Justice 666,690 9,014 - 675,704 Asset Seizure - Treasury 361,042 5,852 - 366,894 Grant - HUD EDI Special Grant 122,277 90,000 - 212,277 Grant - CDBG 444,642 670,470 - 1,115,112 Grant - Home Grant 364,680 152,413 - 517,093 FEMA Funding (55,208) 1,500,000 - 1,444,792 Grant - State Grant Fund 302,680 1,994,200 - 2,296,880 Opioid Settlement 86,300 - - 86,300 PD COPS Grant - 255,208 - 255,208 Grant - Local & Other Grants (42,426) - - (42,426) Downtown Revitalization Fee (3,586,595) 400,000 - (3,186,595) Parking In-Lieu Fee 31,200 - - 31,200 Host Community Impact Fee 1,368,437 520,000 - 1,888,437 City Street Sweeping Fee 289,488 763,350 - 1,052,838 Public Art Fee 989,529 150,000 - 1,139,529 Vehicle Impound Fee 163,238 30,000 - 193,238 Accessibility Compliance (21,000) 16,358 - (4,642) PEG Capital Fees 1,601,650 250,000 - 1,851,650 Import Mitigation Fee 4,375 - 5,500 9,875 Solid Waste & Recycling Fee 10,643 273,054 - 283,697 Human Services Facility Fee 549,342 50,000 - 599,342 Community Benefit Fund - - - - Open Space Acquisition & Mgmt 2,907,557 4,915,846 - 7,823,403 Downtown LMD 9,790,016 915,470 210,000 10,915,486 Other LMD 437,048 3,300,000 - 3,737,048 Available Funds
FY 2024-25 Revised Budget
Available Funds, Uses of Funds, and Fund Balances
Total Capital Improvement Program
& Internal Service
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

292

FUND BALANCES

Expenses Transfers Out Transfers Out to CIP
Reserve
Increase/(Use) Total Uses
Est. Fund Balance /
Working Capital
6/30/25
141,120,420$ 18,580,627$ -$ 2,987,474$ 162,688,521$ 1,766,613$ 20,477,052 1,259,206 135,000 - 21,871,258 77,290,073 7,025,000 - - - 7,025,000 2 - - - - - - 970,821 210,500 59,095,399 - 60,276,720 110,713,545 55,913,453 11,755,000 33,678,353 - 101,346,806 103,394,450 225,506,746$ 31,805,333$ 92,908,752$ 2,987,474$ 353,208,305$ 293,164,682$ 27,750,446$ -$ 60,000$ -$ 27,810,446$ 21,837,265$ 104,665,416 - - - 104,665,416 1,603,591 132,415,862$ -$ 60,000$ -$ 132,475,862$ 23,440,856$ 357,922,608$ 31,805,333$ 92,968,752$ 2,987,474$ 485,684,167$ 316,605,538$ 5,315,598$ -$ -$ -$ 5,315,598$ 39,604,593$ 715 - - - 715 8,867,298 1,808 - - - 1,808 6,282 66,832 - - - 66,832 1,893,918 - - - - - 234,000 243,305 - - - 243,305 982,548 121,000 - - - 121,000 624,331 - - - - - - 1,241,840 - - - 1,241,840 687,633 - - 55,000 - 55,000 (28,038) 35,965 - - - 35,965 87,698 102,449 - - - 102,449 573,255 - - - - - 366,894 90,150 - - - 90,150 122,127 776,222 - - - 776,222 338,890 147,695 8,706 - - 156,401 360,692 300,000 - - - 300,000 1,144,792 787,575 25,000 - - 812,575 1,484,305 - - - - - 86,300 50,000 - - - 50,000 205,208 - - - - - (42,426) - 400,000 - - 400,000 (3,586,595) - - - - - 31,200 37,735 550,000 - - 587,735 1,300,702 529,186 - - - 529,186 523,652 221,760 - - - 221,760 917,769 20,290 - - - 20,290 172,948 11,000 5,500 - - 16,500 (21,142) 51,102 - - - 51,102 1,800,548 5,500 - - - 5,500 4,375 306,898 - - - 306,898 (23,201) - - 80,000 - 80,000 519,342 - - - - - - 5,753,000 - - - 5,753,000 2,070,403 772,214 200,000 - - 972,214 9,943,272 2,762,395 70,000 - - 2,832,395 904,653 Uses of Funds
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

293

FUND BALANCES

Fund Name
Fund Balance /
Working Capital
7/1/24 Revenues Transfers In Total Sources
Available Funds
FY 2024-25 Revised Budget
Available Funds, Uses of Funds, and Fund Balances
El Charro CFD 2009-1 Maint 2,710,755 496,804 - 3,207,559 Other Maintenance CFDs 1,972,089 301,177 - 2,273,266 Library Donations 222,184 100,000 - 322,184 Police Donations 48,657 5,000 - 53,657 Total Special Revenue Funds 79,495,212$ 18,980,619$ 685,500$ 99,161,331$ Debt Service Funds
2020 COPS Series A -$ -$ 550,000$ 550,000$ 2020 COPS Series B - - 3,885,000 3,885,000 2022 COPS 2 - 2,590,000 2,590,002 Total Debt Service Funds 2$ -$ 7,025,000$ 7,025,002$ Permanent Funds
Doolan Canyon Preserve Endow -$ -$ -$ -$ Doolan Canyon Open Space - - - - Total Permanent Funds -$ -$ -$ -$ Capital Funds
General Fund CIP Reserves2 34,954,363$ -$ 4,125,627$ 39,079,990$ Traffic Impact Fee (TIF) 24,279,196 1,233,252 - 25,512,448 TVTC 20% Fee 3,130,224 5,185,644 - 8,315,868 Park Fee - AB 1600 4,596,202 6,553,195 - 11,149,397 Solid Waste & Recyc Impact Fee 2,551,982 1,484,883 - 4,036,865 2022 COP Construction Fund 19,675,296 300,000 - 19,975,296 County Measure D 267,829 305,021 - 572,850 County Meas BB-Bike/Pedestrian 1,678,272 579,389 - 2,257,661 County Meas BB-Local St & Rd 7,237,545 2,431,120 - 9,668,665 County Measure F Veh Reg Fee 1,498,715 397,613 - 1,896,328 State - Gas Tax 9,259,594 2,780,290 - 12,039,884 State - SB1 5,705,787 2,403,271 - 8,109,058 Developers Deposit - 4,015 - 4,015 Public Utility Undergrounding 855,240 - - 855,240 Transferable Development Cred 19,282,635 7,055,955 - 26,338,590 SoLivSpec Plan & AD Closeout 1,178,109 - - 1,178,109 Total Capital Funds 136,150,990$ 30,713,648$ 4,125,627$ 170,990,265$ Enterprise Funds
Airport 8,682,383$ 4,550,876$ -$ 13,233,259$ Stormwater 2,906,963 4,605,870 2,740,000 10,252,833 Storm Drain 7,386,142 109,518 - 7,495,660 Wastewater 30,911,764 32,152,760 1,065,000 64,129,524 Wastewater Replacement 33,549,567 498,397 8,000,000 42,047,964 Wastewater Connection Fees 6,089,717 2,184,441 - 8,274,158 Water 7,751,988 19,071,963 250,000 27,073,951 Water Replacement 29,673,641 328,863 2,000,000 32,002,504 Water Connection Fees (80,090) 311,493 - 231,403 Total Enterprise Funds 126,872,075$ 63,814,181$ 14,055,000$ 204,741,256$ ATTACHMENT 2
DRAFT BUDGET FY 2025-27

294

FUND BALANCES

Expenses Transfers Out Transfers Out to CIP
Reserve
Increase/(Use) Total Uses
Est. Fund Balance /
Working Capital
6/30/25
Uses of Funds
386,325 - - - 386,325 2,821,234 205,071 - - - 205,071 2,068,195 124,410 - - - 124,410 197,774 9,012 - - - 9,012 44,645 20,477,052$ 1,259,206$ 135,000$ -$ 21,871,258$ 77,290,073$ 550,000$ -$ -$ -$ 550,000$ -$ 3,885,000 - - - 3,885,000 - 2,590,000 - - - 2,590,000 2 7,025,000$ -$ -$ -$ 7,025,000$ 2$ -$ -$ -$ -$ -$ -$ - - - - - - -$ -$ -$ -$ -$ -$ -$ -$ 12,827,692$ -$ 12,827,692$ 26,252,298$ 41,332 75,000 3,731,000 - 3,847,332 21,665,116 - - - - - 8,315,868 25,278 - 3,630,357 - 3,655,635 7,493,762 - - - - - 4,036,865 - - 21,829,083 - 21,829,083 (1,853,787) 426,811 5,500 - - 432,311 140,539 750 - 1,220,000 - 1,220,750 1,036,911 223,150 - 4,779,977 - 5,003,127 4,665,538 1,500 - 800,000 - 801,500 1,094,828 252,000 130,000 5,843,839 - 6,225,839 5,814,045 - - 4,281,250 - 4,281,250 3,827,808 - - - - - 4,015 - - - - - 855,240 - - - - - 26,338,590 - - 152,201 - 152,201 1,025,908 970,821$ 210,500$ 59,095,399$ -$ 60,276,720$ 110,713,545$ 3,751,985$ -$ 660,000$ -$ 4,411,985$ 8,821,274$ 3,867,513 - - - 3,867,513 6,385,320 6,294 - 1,440,500 - 1,446,794 6,048,866 27,890,305 8,440,000 - - 36,330,305 27,799,219 670,845 - 23,142,375 - 23,813,220 18,234,744 21,706 1,065,000 4,552,478 - 5,639,184 2,634,974 18,945,086 2,000,000 - - 20,945,086 6,128,865 599,219 - 3,883,000 - 4,482,219 27,520,285 160,500 250,000 - - 410,500 (179,097) 55,913,453$ 11,755,000$ 33,678,353$ -$ 101,346,806$ 103,394,450$ ATTACHMENT 2
DRAFT BUDGET FY 2025-27

295

FUND BALANCES

Fund Name
Fund Balance /
Working Capital
7/1/24 Revenues Transfers In Total Sources
Available Funds
FY 2024-25 Revised Budget
Available Funds, Uses of Funds, and Fund Balances
Internal Service Funds
General Liability 5,417,897$ 4,499,989$ 1,500,000$ 11,417,886$ Workers Comp Insurance 2,875,678 1,521,020 3,500,000 7,896,698 Information Technology 2,340,300 6,970,080 - 9,310,380 Fleet & Equipment Services 8,481,938 5,700,734 - 14,182,672 Facilities Rehab Pgm 4,715,075 2,125,000 - 6,840,075 Total Internal Service Funds 23,830,888$ 20,816,823$ 5,000,000$ 49,647,711$ Capital Improvement Program Funds1
CIP Airport -$ -$ 660,000$ 660,000$ CIP Stormwater & Storm Drain - 3,870,751 6,492,192 10,362,943 CIP Wastewater - 30,000 27,694,853 27,724,853 CIP Water - - 3,883,000 3,883,000 CIP Fleet & Equipment Svcs - - 520,000 520,000 CIP Facilities - - 3,720,000 3,720,000 CIP Multi Funded Governmental - - - - CIP General Fund - - 3,596,000 3,596,000 CIP Low Income Housing - - - - CIP Asset Seizure - County - - 55,000 55,000 CIP Asset Seizure - DOJ - - - - CIP Asset Seizure - Treasury - - - - CIP Federal Grants Fund - 750,000 - 750,000 CIP State Grants Fund - 1,550,000 - 1,550,000 CIP Local Grants Fund - 5,139,000 - 5,139,000 CIP Parking-In-Lieu Fee - - - - CIP Host Community Impact Fee - - - - CIP Public Art Fee - - - - CIP Library Donations - - - - CIP Traffic Impact Fee - - 3,731,000 3,731,000 CIP TVTC 20% FEE - - - - CIP Park Fee - AB 1600 - - 3,630,357 3,630,357 CIP Solid Waste & Recycling - - - - CIP 2022 COP Construction - - 21,829,083 21,829,083 CIP County Measure D - - - - CIP County Measure BB-Bike/Ped - - 1,220,000 1,220,000 CIP County Measure BB-Street - - 4,779,977 4,779,977 CIP County Measure B-Bike/Ped 438,092 - - 438,092 CIP County Measure B-Street 1,522,412 - - 1,522,412 CIP County Measure F-Veh Reg - - 800,000 800,000 CIP State Gas Tax - - 5,843,839 5,843,839 CIP State SB1 - - 4,281,250 4,281,250 CIP Developers Deposit - - - - CIP So Liv Spec & AD Close - - 152,201 152,201

CIP CDBG - - - - CIP Human Svcs Facility Fee - - 80,000 80,000 Total Capital Improvement Program Funds 1,960,504$ 11,339,751$ 92,968,752$ 106,269,007$ Footnote:

1. CIP specific funds were created in FY 2024-25 with the transition to the new ERP system beginning July 1, 2024.

2. CIP reserves fund created in FY 2024-25; moved out of General Fund ATTACHMENT 2
DRAFT BUDGET FY 2025-27

296

FUND BALANCES

Expenses Transfers Out Transfers Out to CIP
Reserve
Increase/(Use) Total Uses
Est. Fund Balance /
Working Capital
6/30/25
Uses of Funds
5,828,640$ -$ -$ -$ 5,828,640$ 5,589,246$ 2,786,995 - - - 2,786,995 5,109,703 7,068,328 - - - 7,068,328 2,242,052 8,444,650 - 60,000 - 8,504,650 5,678,022 3,621,833 - - - 3,621,833 3,218,242 27,750,446$ -$ 60,000$ -$ 27,810,446$ 21,837,265$ 660,000$ -$ -$ -$ 660,000$ -$ 10,362,943 - - - 10,362,943 - 27,724,853 - - - 27,724,853 - 3,883,000 - - - 3,883,000 - 520,000 - - - 520,000 - 3,720,000 - - - 3,720,000 - - - - - - - 3,596,000 - - - 3,596,000 - - - - - - - 55,000 - - - 55,000 - - - - - - - - - - - - - 750,000 - - - 750,000 - 1,550,000 - - - 1,550,000 - 5,139,000 - - - 5,139,000 - - - - - - - - - - - - - - - - - - - - - - - - - 3,731,000 - - - 3,731,000 - - - - - - - 3,630,357 - - - 3,630,357 - - - - - - - 21,829,083 - - - 21,829,083 - - - - - - - 1,220,000 - - - 1,220,000 - 4,779,977 - - - 4,779,977 - 146,913 - - - 146,913 291,179 210,000 - - - 210,000 1,312,412 800,000 - - - 800,000 - 5,843,839 - - - 5,843,839 - 4,281,250 - - - 4,281,250 - - - - - - - 152,201 - - - 152,201 - - - - - - - 80,000 - - - 80,000 - 104,665,416$ -$ -$ -$ 104,665,416$ 1,603,591$ ATTACHMENT 2
DRAFT BUDGET FY 2025-27

297

FUND BALANCES

Fund Name
Est. Fund Balance /
Working Capital
7/1/25 Revenues Transfers In Total Sources
General Fund 1,766,613$ 157,873,470$ 480,400$ 160,120,483$ Special Revenue Funds 77,290,073 28,465,560 814,000 106,569,633 Debt Service Funds 2 - 6,984,597 6,984,599 Permanent Funds - - - - Capital Funds 110,713,545 27,145,882 - 137,859,427 Enterprise Funds 103,394,450 67,514,261 13,247,000 184,155,711 Total Operating Budget 293,164,682$ 280,999,173$ 21,525,997$ 595,689,852$ Internal Service 21,837,265$ 18,969,834$ -$ 40,807,099$ Capital Improvement Program Funds 1,603,591 7,814,799 38,086,737 47,505,127 23,440,856$ 26,784,633$ 38,086,737$ 88,312,226$ Total City Budget 316,605,538$ 307,783,806$ 59,612,734$ 684,002,078$ Special Revenue Funds
Low Income Housing Fund 39,604,593$ 10,223,132$ -$ 49,827,725$ Housing Successor Agency 8,867,298 161,000 - 9,028,298 SOEF (Social Op Endowment) 6,282 1,803,000 - 1,809,282 Mortgage Assistance 1,893,918 90,000 - 1,983,918 HHS Loan Fund 234,000 379,000 - 613,000 Cal Home Reuse 982,548 70,000 - 1,052,548 California Begin Program 624,331 70,000 - 694,331 Local Housing Trust - 5,500,000 - 5,500,000 Horizons 687,633 915,500 484,000 2,087,133 Asset Seizure - County (28,038) 25,000 - (3,038) Grant - Federal Grant Fund 87,698 - - 87,698 Asset Seizure - Dep of Justice 573,255 17,000 - 590,255 Asset Seizure - Treasury 366,894 11,000 - 377,894 Grant - HUD EDI Special Grant 122,127 - - 122,127 Grant - CDBG 338,890 461,035 - 799,925 Grant - Home Grant 360,692 117,800 - 478,492 FEMA Funding 1,144,792 - - 1,144,792 Grant - State Grant Fund 1,484,305 161,300 - 1,645,605 Opioid Settlement 86,300 93,644 - 179,944 PD COPS Grant 205,208 260,000 - 465,208 Grant - Local & Other Grants (42,426) - - (42,426) Downtown Revitalization Fee (3,586,595) 114,000 - (3,472,595) Parking In-Lieu Fee 31,200 - - 31,200 Host Community Impact Fee 1,300,702 522,000 - 1,822,702 City Street Sweeping Fee 523,652 786,251 - 1,309,903 Public Art Fee 917,769 150,000 - 1,067,769 Vehicle Impound Fee 172,948 30,000 - 202,948 Accessibility Compliance (21,142) 23,000 - 1,858 PEG Capital Fees 1,800,548 225,000 - 2,025,548 Import Mitigation Fee 4,375 - - 4,375 Solid Waste & Recycling Fee (23,201) 384,246 - 361,045 Human Services Facility Fee 519,342 - - 519,342 Community Benefit Fund - - - - Open Space Acquisition & Mgmt 2,070,403 80,000 - 2,150,403 Downtown LMD 9,943,272 909,416 330,000 11,182,688 Other LMD 904,653 3,852,360 - 4,757,013 Available Funds
FY 2025-26 Budget
Available Funds, Uses of Funds, and Fund Balances
Total Capital Improvement Program
& Internal Service
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

298

FUND BALANCES

Expenses Transfers Out Transfers Out to CIP
Reserve
Increase/(Use) Total Uses
Est. Fund Balance /
Working Capital
6/30/26
144,650,802$ 10,037,797$ -$ 4,699,425$ 159,388,024$ 732,459$ 19,267,561 817,050 320,000 - 20,404,611 86,165,022 6,984,597 - - - 6,984,597 2 - - - - - - 1,061,355 211,150 28,373,590 - 29,646,095 108,213,332 57,053,730 10,460,000 9,353,147 - 76,866,877 107,288,834 229,018,045$ 21,525,997$ 38,046,737$ 4,699,425$ 293,290,204$ 302,399,648$ 25,077,367$ -$ 40,000$ -$ 25,117,367$ 15,689,732$ 47,084,623 - - - 47,084,623 420,504 72,161,990$ -$ 40,000$ -$ 72,201,990$ 16,110,236$ 301,180,035$ 21,525,997$ 38,086,737$ 4,699,425$ 365,492,194$ 318,509,884$ 2,679,045$ -$ -$ -$ 2,679,045$ 47,148,680$ 16 - - - 16 9,028,282 152,080 - - - 152,080 1,657,202 126,519 - - - 126,519 1,857,399 379,000 - - - 379,000 234,000 242,000 - - - 242,000 810,548 122,000 - - - 122,000 572,331 5,500,000 - - - 5,500,000 - 1,222,945 - - - 1,222,945 864,188 - - - - - (3,038) - - - - - 87,698 52,600 - - - 52,600 537,655 50,000 - - - 50,000 327,894 180,300 - - - 180,300 (58,173) 520,489 - 10,000 - 530,489 269,436 122,103 - - - 122,103 356,389 - - - - - 1,144,792 1,064,044 - - - 1,064,044 581,561 501,376 - - - 501,376 (321,432) 550,000 - - - 550,000 (84,792) - - - - - (42,426) - - - - - (3,472,595) - - - - - 31,200 23,440 547,800 - - 571,240 1,251,462 490,598 - - - 490,598 819,305 264,981 - - - 264,981 802,788 20,899 - - - 20,899 182,049 30,000 19,250 - - 49,250 (47,392) 1,170 - - - 1,170 2,024,378 2,289 - - - 2,289 2,086 401,405 - - - 401,405 (40,360) 182,000 - 210,000 - 392,000 127,342 - - - - - - - - - - - 2,150,403 764,034 - - - 764,034 10,418,654 2,899,497 250,000 - - 3,149,497 1,607,516 Uses of Funds
ATTACHMENT 2
DRAFT BUDGET FY 2025-27

299

FUND BALANCES

Fund Name
Est. Fund Balance /
Working Capital
7/1/25 Revenues Transfers In Total Sources
Available Funds
FY 2025-26 Budget
Available Funds, Uses of Funds, and Fund Balances
El Charro CFD 2009-1 Maint 2,821,234 498,213 - 3,319,447 Other Maintenance CFDs 2,068,195 401,663 - 2,469,858 Library Donations 197,774 121,000 - 318,774 Police Donations 44,645 10,000 - 54,645 Total Special Revenue Funds 77,290,073$ 28,465,560$ 814,000$ 106,569,633$ Debt Service Funds
2020 COPS Series A -$ -$ 547,800$ 547,800$ 2020 COPS Series B - - 3,876,997 3,876,997 2022 COPS 2 - 2,559,800 2,559,802 Total Debt Service Funds 2$ -$ 6,984,597$ 6,984,599$ Permanent Funds
Doolan Canyon Preserve Endow -$ -$ -$ -$ Doolan Canyon Open Space - - - - Total Permanent Funds -$ -$ -$ -$ Capital Funds
General Fund CIP Reserves 26,252,298$ -$ -$ 26,252,298$ Traffic Impact Fee (TIF) 21,665,116 5,243,000 - 26,908,116 TVTC 20% Fee 8,315,868 2,105,000 - 10,420,868 Park Fee - AB 1600 7,493,762 9,558,000 - 17,051,762 Solid Waste & Recyc Impact Fee 4,036,865 1,529,429 - 5,566,294 2022 COP Construction Fund (1,853,787) - - (1,853,787) County Measure D 140,539 5,000 - 145,539 County Meas BB-Bike/Pedestrian 1,036,911 611,622 - 1,648,533 County Meas BB-Local St & Rd 4,665,538 2,580,827 - 7,246,365 County Measure F Veh Reg Fee 1,094,828 418,030 - 1,512,858 State - Gas Tax 5,814,045 2,666,355 - 8,480,400 State - SB1 3,827,808 2,420,619 - 6,248,427 Developers Deposit 4,015 8,000 - 12,015 Public Utility Undergrounding 855,240 - - 855,240 Transferable Development Cred 26,338,590 - - 26,338,590 SoLivSpec Plan & AD Closeout 1,025,908 - - 1,025,908 Total Capital Funds 110,713,545$ 27,145,882$ -$ 137,859,427$ Enterprise Funds
Airport 8,821,274$ 4,739,507$ -$ 13,560,781$ Stormwater 6,385,320 1,169,000 3,247,000 10,801,320 Storm Drain 6,048,866 496,000 - 6,544,866 Wastewater 27,799,219 34,070,754 - 61,869,973 Wastewater Replacement 18,234,744 948,000 8,000,000 27,182,744 Wastewater Connection Fees 2,634,974 3,725,000 - 6,359,974 Water 6,128,865 20,724,000 - 26,852,865 Water Replacement 27,520,285 625,000 2,000,000 30,145,285 Water Connection Fees (179,097) 1,017,000 - 837,903 Total Enterprise Funds 103,394,450$ 67,514,261$ 13,247,000$ 184,155,711$ ATTACHMENT 2
DRAFT BUDGET FY 2025-27