CITY OF MONTCLAIR
PRELIMINARY BUDGET
FISCAL YEAR 2026-27
CITY OF MONTCLAIR
FY 2026-27 PRELIMINARY BUDGET
TABLE OF CONTENTS
City Manager's Message .............................................................................................................................. i Budget Summaries
Combined Sources & Uses Statement .......................................................................................... 1 Fund Descriptions .......................................................................................................................... 3 Actual and Estimated Revenues .................................................................................................. 12 Notes to Actual and Estimated Revenues ................................................................................... 23 Comparative Operating Appropriations Budgets ......................................................................... 31 Operating Appropriations Budget by Fund ................................................................................... 33 Budget Allocations by Department ............................................................................................... 35 Operating Appropriations Budget by Object Class ...................................................................... 38 Article 13-B Disclosures ............................................................................................................... 40 Departmental Operating Budgets
City Council ................................................................................................................................ A-1 City Manager .............................................................................................................................. B-1 Administrative Services .............................................................................................................. C-1 Human Services ......................................................................................................................... D-1 Police.......................................................................................................................................... E-1 Fire ............................................................................................................................................. F-1 Public Works ..............................................................................................................................G-1 Community Development ........................................................................................................... H-1 Economic Development .............................................................................................................. I-1 City Attorney ................................................................................................................................J-1 Citywide ...................................................................................................................................... K-1 CFD Operations ......................................................................................................................... L-1 Supplemental Information
Equipment Replacement Fund Analysis Funding Requirement ............................................... M-1 Glossary of Terms ..................................................................................................................... M-4 Acronyms .................................................................................................................................. M-7
CITY OF MONTCLAIR
5111 Benito Street, P.O. Box 2308, Montclair, CA 91763 (909) 626–8571 FAX (909) 621–1584 Mayor Javier John Dutrey • Mayor Pro Tem Corysa Martinez • Council Members: Bill Ruh, Benjamin Lopez, Xavier Mendez • City Manager Edward C. Starr June 16, 2026
INTRODUCTION
Honorable Mayor and City Council, submitted for your consideration is the City of Montclair Fiscal Year 2026-27 Proposed Preliminary Budget and City Manager’s Budget Message.
Why a Budget? While there is no explicit requirement in state law for a California city to adopt an annual budget, many other laws and practical requirements make budget procedures and documents essential for functional operations. Further, a public agency may not spend public funds without legal authorization to do so, and the annual budget and its adoption by the City Council establishes the legal framework to expend appropriated funds.
In compliance with Article XIIIB of the California Constitution and California Government Code § 7910, California law does require public agencies to annually establish an appropriations limit pertaining to the proceeds from taxes. The annual budget serves as the basis for ensuring compliance with the appropriations limit and, thus, becomes an essential tool for the annual financial audit.
Section 18 of Article XVI of the California Constitution provides that no city or county may incur any debt or liability in any year that exceeds the income and revenue anticipated for that year without two-thirds voter approval. In order to verify compliance with § 18 of Article XVI, an agency must determine its anticipated revenue, and adoption of the annual budget is the tool for achieving compliance.
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In addition, California Government Code Sec 53901 requires each local agency to file its budget with the county auditor within 60 days after the beginning of its fiscal year. If an agency does not have a “formal budget” it must “file a listing of its anticipated revenues, together with its expenditures and expenses for the fiscal year in progress”—effectively, the process is the same as production of an annual budget.
Finally, in order to qualify to receive federal funds, a local agency must comply with the federal Single Audit Act and must retain a Certified Public Accountant to prepare an annual audit of its financial records. To achieve compliance, an audit would require the agency to comply with Generally Accepted Accounting Principles and government accounting and audit standards, and an adopted annual budget is essential to that process.
The Fiscal Year 2026-27 Proposed Budget and City Manager’s Budget Message achieve each of the above and serve as templates for defining City Council priorities for organizational operations in Fiscal Year 2026-2027. Together, they also function as detailed guides to Montclair’s program of services—services designed to enhance the quality of life of Montclair residents and facilitate partnerships with business operators, development partners, and other stakeholders.
SECTION I. APPROPRIATIONS, TRANSFERS, ESTIMATED REVENUE,
PROJECTED DEFICIT, GENERAL OPERATING FUND POSITION
Fiscal Year 2026–27 Appropriations:
➢
Table 1, below, details the proposed Appropriations Budget for All Funds and the General Operating Fund:
Table 1
Appropriations Budget: All Funds and General Operating Fund Current and Prior Year
Current Year Prior Year Change
Appropriations:
All Funds $ 70,058,283 $ 65,230,150 $ 4,828,133
General Operating Fund $ 41,625,162 $ 39,524,382 $ 2,100,780 As indicated in Table 1, above, the proposed Fiscal Year 2026–27 Appropriations Budget demonstrates an approximate $4.8 million adjustment in appropriations across all funds, year–over–year when compared to Fiscal Year 2025–26, and a City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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more modest $2.1 million adjustment, year–over–year, in General Operating Fund appropriations.
Fiscal Year 2026–27 Transfers:
➢ Proposed General Operating Fund Transfers.
Table 2, below, identifies Proposed General Operating Fund Transfers:
Table 2
Proposed General Operating Fund Transfers
Transfer
To From Purpose Amount
General Operating Fund Traffic Safety Fund Program Costs $ 100,000 Total Transfers $ 100,000
As indicated in Table 2, above, the Fiscal Year 2026–27 Budget proposes the following annual transfer into the General Fund Operating Fund for program– related costs—City Council approval of the Fiscal Year 2026–27 Proposed Budget completes the fund transfer as provided for in Table 2:
• Traffic Safety Fund. $100,000 from the Traffic Safety Fund to the General Operating Fund. This annual transfer reimburses the General Operating Fund for program–related costs.
Below, on page iv under “Fiscal Year 2026–27 Projected Deficit” is a discussion related to the use of the Unassigned General Fund Reserve Fund to produce a balanced Fiscal Year 2026-27 Budget. Use of the Unassigned General Fund Reserve Fund does not qualify as a General Operating Fund Transfer and is not, therefore, discussed under “Proposed General Operating Fund Transfers.” Fiscal Year 2026–27 Estimated Revenue:
➢
Table 3, below, depicts estimated revenues for All Funds and the General Operating Fund:
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Table 3
Estimated Revenue
All Funds and General Operating Fund
Current and Revised Prior Year
Current Year
Revised
Prior Year Change
Estimated Revenue:
All Funds $ 73,117,557 $ 70,083,836 $ 3,033,721
General Operating Fund $ 40,993,618 $ 40,439,685 $ 553,933 Table 3 demonstrates only a minor adjustment in General Operating Fund revenue, year–over–year; however, there is a larger upward adjustment of $3,033,721 across All Funds, attributed to a variety of revenue related changes discussed in the City Manager’s Budget Message.
Depressed General Operating Fund receipts, as indicated in Table 3, are of particular concern because the General Operating Fund is the primary funding source for general government operations. Approximately 70.4 percent of Montclair’s General Fund Revenue Budget is derived from sales taxes and transactions and use taxes.
Fiscal Year 2026–27 Projected Deficit:
➢
• Projected Deficit. The FY 2026-27 Budget presently has a projected General Fund Operating Fund deficit of $631,544—the deficit is projected to increase, as discussed below. A projected deficit of $631,544 may not be considered significant in comparison to the size of Montclair’s annual General Fund Budget.
There is, however, concern that any deficit, no matter its size, can represent a sign of structural weakness in current and future revenue raising capacity, versus appropriations for operations that could lead to structural, or recurring and larger deficits in succeeding years.
• Factors Attributed to the Projected Deficit. Production of a deficit caused the City Manager to explore potential factors that likely contributed to production of a deficit; i.e., factors that appear to be suppressing economic activity, and which have led to a high level of uncertainty affecting the national, state and local economies.
At the local level, primary among these factors is Montclair’s heavy reliance on sales tax and transactions and use tax revenues—often called “consumption City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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taxes” raised at the point of sale—which are based on the purchase of goods and commodities by consumers, and which are subject to cyclical fluctuations because of their dependence on a healthy, stable economy. As indicated above, approximately 70.4 percent of Montclair’s General Fund Revenue Budget is derived from sales taxes and transactions and use taxes.
Reliance on sales tax and transactions and use tax earnings and their cyclical, fluctuating revenue streams underscores the requirement for application of a reasonable and balanced approach to budgeting practices each budget season. In down cycles, similar to what Montclair is presently facing, it is appropriate to prioritize programs that address essential needs, while simultaneously ensuring programs that directly serve the community are provided for. In positive revenue cycles, it is appropriate to restore reserve funds to ensure future capacity to respond to downturns in the economy.
Because the proposed Fiscal Year 2026-27 Budget reflects a deficit, it is necessary that Montclair pursue a cautious approach to funding its annual program of services.
With strategies proposed in the City Manager’s Budget Message, coupled with anticipated long-term improvements in the economy, the City Manager anticipates the deficit should remain limited in its scope and not extend intrusively to future fiscal years. Much, however, will ultimately depend on policies that have emerged, and may yet emerge from the federal administration.
Further, based on the below analysis related to “Factors Affecting Collection of Revenue” and potential solutions recommended for enhancing revenue capacity, the City Manager has determined that the deficit should remain manageable, that it likely does not represent a structural problem with long-term organizational impact and, for the present, can be resolved by relying on funds, as necessary, from the Unassigned General Fund Reserve Fund to maintain a balanced General Fund Operating Budget for Fiscal Year 2026-27.
Accordingly, the City Manager proposes the use of $631,544 from the Unassigned General Fund Reserve Fund to balance the Fiscal Year 2026-27 Proposed Preliminary Budget—with the following advisory:
The final projected deficit for Fiscal Year 2026-27 may ultimately be increased due to the potential for added personnel costs.
The City has yet to complete labor negotiations with bargaining groups that have Memorandums of Understanding / Agreements ending June 30, 2026 (Executive Management, Management, MFFA, City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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MCCEA and Teamster’s Local 1932) and December 31, 2026
(MPOA). Until negotiations are completed, the estimated, additional budgetary impact remains unknown. Conservatively, however, negotiations could add in excess of $500,000 to $1 million to the projected deficit based on terms negotiated, with annual recurring labor costs compounded by future labor cost adjustments.
In practical terms, the City Manager cautions that labor costs adding to budget deficits should be avoided because of the compounding, perpetual cost effect and uncertainty of future revenue production in excess of current operational appropriations capacity.
At the same time, the City Manager recognizes that in the current labor environment, labor negotiations are mired down by the following:
o Attrition in the Montclair Fire Department ranks, which has caused the City to explore annexation to the San Bernardino County Fire Protection District, and
o Labor action messaging from at least one labor group—a labor action encompasses various forms of collective activity by labor groups which may include strikes, work stoppages, picketing, and other forms of protest against an employer.
In addressing the emerging revenue deficit for the Fiscal Year 2026-27 Budget, the City’s Budget Team (City Manager, Finance Director, Economic Development Agency Director and Finance Supervisor) made reductions to appropriation requests for services and supplies and capital outlay—all capital outlay requests in the Fiscal Year 2026-27 Budget require City Manager approval before any purchase order can be processed.
Freezing Vacant Positions. Despite efforts by the City’s Budget Team to reduce operating costs and project revenues, avoiding production of a deficit remained unresolved. It then became imperative to consider addressing staffing levels and reductions to personnel costs. To that end, imposing a freeze on, and defunding existing vacant positions in various Departments reduced operational appropriations by an estimated $1,041,650 related to wage and benefit costs. Without this action, the deficit would have grown to $1,673,194.
Table 4, below, discusses frozen vacant positions in the Fiscal Year 2026- 27 Proposed Budget—nine full-time and seven part-time positions City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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designated to be frozen. As indicated in Table 4, each position is vacant for one of the following reasons:
o The position is vacant due to attrition;
o The position is vacant because it is an added, extra position—above authorized staffing—that remains vacant;
o The position remains vacant because no recruitment was conducted; o The position is vacant because it is a proposed new position in the Fiscal Year 2026-27 Budget; or
o The position remains vacant because the incumbent was promoted.
Table 4
Frozen Vacant Positions
Position Personnel Savings
City Manager Department
Customer Services Representative, Full-time
(vacant – attrition)
$68,395
Senior Intern, Part-time (vacant – attrition) $27,790
Human Services Department
Recreation Manager, Full-time (new position
request)
$113,285
Grants Analyst, Full-time (new position request) $108,864 Junior Intern, Part-time (vacant – attrition) $26,489
Police Department
Police Officer In-Lieu, Full-time
(vacant - extra position)
$123,116
Police Officer In-Lieu, Full-time
(vacant - extra position)
$123,116
Police Services Specialist, Full-time
(vacant - new position request)
$68.935
Police Services Specialist, Full-time
(vacant - new position request)
$68,935
Police Cadet, Part-time (vacant – attrition) $25,121
Police Cadet, Part-time (vacant – attrition) $25,121
Public Works Department
Associate Engineer, Full-time (vacant – no
recruitment)
$126,737
Senior Intern, Part-time (vacant – no
recruitment)
$19,849
Community Development
Associate Planner, Full-time (vacant –
promotion)
$108,147
Reserve Code Enforcement Officer, Part-time
(vacant – no recruitment_
$3,875
Reserve Code Enforcement Officer, Part-time
(vacant – no recruitment)
$3,875
Grand Total: $1,041,650
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The Fiscal Year 2026-27 Proposed Budget does not recommend that any active City of Montclair employee be subject to layoff, nor does the City Manager project the need to meet with any bargaining group to discuss layoff procedures. • Fire Protection Services. The City Manager has entered into discussion with the San Bernardino County Fire Protection District for the purpose of exploring the potential for annexation into the Fire Protection District. Discussions were engendered by a sudden, high rate of attrition in various public safety classifications in the Montclair Fire Department, particularly in the Fire Engineer classification. The Fire Chief and his management team have embarked on an aggressive recruitment program; attrition, however, continues without abatement.
The City Manager and the management labor negotiations team have examined various alternatives for enhancing existing conditions of employment for members of the Montclair Fire Fighters’ Association (MFFA), and those efforts will continue in discussions with MFFA. In the event of annexation, Montclair Fire Department personnel would be subject to San Bernardino County Fire Protection District hiring practices.
• Regional Decline in Revenues. Montclair is not alone in confronting projected declines in its revenue generating capacity. Based on current available data, neighboring cities including, but not limited to the following, are also experiencing similar budget concerns for Fiscal Year 2026-27:
• Pomona is coping with an estimated $11.4 million General Fund deficit. • Upland faces a $5.69 million General Fund deficit, and a projected $6.09 million General Fund deficit in Fiscal Year 2027-28.
• Chino Hills projects a $4.3 million General Fund deficit. • Loma Linda projects an $847,100 General Fund deficit—an estimate that may increase due to the failure of Loma Linda’s Measure X one percent tax initiative on the June 2, 2026, Municipal Election Primary Ballot. • Redlands is projecting an approximate $2.7 million General Fund revenue decline.
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➢
National Factors: For Fiscal Year 2026-27, revenue estimates for the Fiscal Year 2026-27 Proposed Budget are largely impacted by a national economic environment that presents significant challenges—challenges represented by, but not limited to, the following:
o A lethargic national economy, with inflation demonstrating a progressive rise;
o Declining Consumer Confidence due to the increasing cost of goods and services;
o Recurring swings in tariff policies and their impact not only the price of goods at home but also the havoc tariff policy decisions are creating on global geo-economics and geo-politics;
o Rising energy and fuel prices;
o A growing economic gap defined by a “K” shaped economy—the upper part of the “K” refers to higher income Americans seeing their incomes and wealth rise, while the bottom part of the “K” points to lower-income households struggling with weaker income gains and steep prices;
o Fluctuations and uncertainty in the housing market;
o Growing social concerns related to affordable healthcare coverage, homelessness and other social issues;
o Foreign policy practices that appear to be eroding the architectural framework of American alliances and the nation’s economic partnerships; and
o Economic uncertainty restricting the Federal Reserve’s ability to lower the federal funds rate—the interest rate at which banks lend their excess reserves to other banks overnight in the federal funds market. The rate is set by the Federal Open Market Committee (FOMC), and functions as the Federal Reserve’s main tool for influencing short-term interest rates and overall financial conditions. When the Federal Reserve lowers the target range for the federal funds rate, it signals an easing of monetary policy and demonstrates confidence in the economy, which can then lower City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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borrowing costs for consumers and businesses, stimulate spending and support economic growth. Conversely, when the Federal Reserve raises the target range, it tightens monetary policy, making borrowing more expensive and helping to control inflation if the economy is overheating. The Federal Reserve does not directly set the interest rate on consumer / business loans, mortgages or credit cards; however, changes in the federal funds rate does influence interest rates through the banking system.
Together, the above factors have produced a significant decline in consumer confidence and anxiety over the future direction of the nation. • Consumer Confidence / Consumer Sentiment. The US Consumer Confidence Board's Consumer Confidence Survey shows that the Consumer Confidence Index slipped 0.7 points to 93.1 in May 2026, the first decline after three months gains. Prior to COVID, the Consumer Confidence Index regularly reached 130.
The Consumer Confidence Survey reflects prevailing business conditions and likely developments for the months ahead, and details consumer attitudes, buying intentions, vacation plans and consumer expectations for inflation, stock prices and interest rates.
Graph 1, below, demonstrates that consumer confidence edged downward in May as the inflationary impacts of the war in the Middle East intensified.
Graph 1
Consumer Confidence Index
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Graph 2, below, demonstrates that consumers’ average and median 12- month inflation expectation ticked downward but remained elevated.
Graph 2
A separate survey of consumer sentiment, referenced in Table 5, below, conducted by the University of Michigan fell to a record low 44.8 percent in May 2026, its third straight decline.
Table 5
Survey of Consumer Sentiment
Table 5 demonstrates that Consumer Sentiment fell for the third straight month, with much of the decline attributed to oil supply disruptions resulting in higher gasoline and energy prices, food prices and other cost of living factors as referenced in Chart 2, below.
Consumer Sentiment is now below the previous low in June 2022, when inflation reached 9 percent.
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The cost of living continues to be a primary concern among consumers, with 57 percent reporting that high prices were eroding their personal finances, up from 50 percent the previous month. Lower income consumers, a group particularly sensitive to cost-of-living increases, posted particularly strong sentiment declines. The data suggest that consumers appear worried that inflation will further increase, adding to already high costs and portending more trouble to come for state and local economies.
The US Consumer Confidence Board Survey also found that rising prices have caused most Americans to change their spending habits, with twothirds of respondents indicating they were cutting back on spending and delaying more expensive acquisitions. With inflation hitting 3.8 percent in April (adjusted to 4.2 percent for May 2026*), the highest in three years and above the Federal Reserve’s 2 percent target, consumers are planning to economize on the purchase of clothing, shoes, hobby items, toys, games and some food products, particularly beef which has risen sharply as drought and other factors have reduced cattle herds.
*A note on the May 2026 inflation rate. At the time of printing the City Manager’s Budget Message it was reported that U.S. inflation rose to 4.2% year-over-year in May 2026, the highest level since April 2023, and marking the third consecutive monthly increase.
The Consumer Price Index (CPI) climbed 0.5 percent month-overmonth, up from 3.8 percent in April as addressed above, with the increase attributed largely to energy costs.
▪ Energy prices jumped 3.9 percent in May and accounted for 60 percent of the overall CPI.
▪ The 12-month energy index rose 23.5 percent.
▪ Gasoline prices increased 4.5 percent year-over-year, with the national average at $4.15.
▪ Other price increases were seen in airline fares, medical care, personal care and recreation.
▪ Wage growth slowed to 3.4 percent, below the 4 percent pace seen late last year, and real average weekly earnings fell 0.2 percent in May and 0.7 percent year-over-year.
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▪ The Federal Reserve is expected to hold rates steady for the near future.
▪ As indicated in Chart 2, below, Food prices remain above 3 percent inflation, and other essentials like electricity and medical care are also under pressure.
Chart 2
Despite a decline in consumer confidence, and as indicated in Chart 3, below, according to the U.S. Census Bureau's Monthly Retail Trade - Sales Report, May 2026 retail trade sales were up 0.5 percent (±0.4 percent) from March 2026, and up 5.2 percent (±0.5 percent) from last year.
Non-store retailers (the sale of products or services outside traditional brick-and-mortar stores) were up 11.1 percent (±1.8 percent) from last year, while food services and drinking places were up 2.7 percent (±1.8 percent) from April 2025. Economists note, however, that any yearover-year growth in retail sales is inflation related, meaning real spending may be flat or even down. The rise may also be partly supported by larger tax refunds and strong stock market gains.
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Chart 3
Advance Estimates of U.S. Retail and Food Services
• Rate of Inflation. As indicated in Chart 4, below, the nation’s annual inflation rate posted at 3.8 percent for the 12 months ending in April 2026, up from 3.3 percent in March and 2.4 percent for January and February according to U.S. Labor Department Data released in May 2026. Long-term inflation expectations climbed from 3.5 percent in April to 3.9 percent in May.
Chart 4
U.S. Inflation Rates 2016 to 2026
Given the above current economic backdrop, including inflation at 4.2 percent (a three-year high), core inflation above 2 percent and a strong jobs market, the Federal Reserve is highly unlikely to cut interest rates in the near term. Core inflation is an inflationary measure that leaves City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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out energy and food, focusing only on items that have fairly predictable price movements. The measure shows how price changes affect personal spending power over time. The Federal Reserve prefers using the Personal Consumption Expenditure (PCE) Price Index over the CPI to track core inflation because it gives a steadier picture of long-term price trends. The PCE tracks the price of goods and services consumed by U.S. households, including expenditures made on their behalf by employers, government programs and nonprofit institutions. Table 6, below, shows recent changes in the PCE.
Table 6
12-Month Percentage Change – PCE Index
Analysts from major banks, including Bank of America and J.P. Morgan, expect the Fed Reserve to hold rates steady through 2026, with the next move more likely to be a hike in 2027 if inflation remains elevated.
Any cut would be a late-stage policy adjustment, not a near-term response to the current inflation spike. An interest rate cut would require a major shift in inflation trends or a significant labor market downturn—neither of which is currently in sight.
• “K-Shaped” Economy. Paradoxically, though the consumer sentiment outlook is gloomy for most Americans, for others the economy has performed well and shows signs of growth; and unemployment has remained low. Economists refer to this gap as a "K-shaped" economy, with higher income American households (the top of the “K”) still spending freely and benefitting from rising stock prices, while lowerincome households (the lower part of the “K”) struggle for an economic foothold. In the Inland Empire, many communities and households struggle at the lower part of the “K-shaped” economy.
Larger tax refunds associated with One, Big, Beautiful Bill Act provisions have provided a benefit to some households; still, much of the nation’s economic strength is fueled by an AI boom that, in the end, may have a multifaceted economic effect. Some analysts predict AI will strangle job production and produce extensive layoffs, particularly within the City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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Tech-sector; while others view the emergence of AI as a transitional economic change for the larger society, similar to the horse and buggy era, which was replaced by emergence of the Industrial Era and largescale manufacturing of automobiles. In terms of this latter scenario, the perspective is that AI will create new job sectors that will merely supplant older industries. Workers may need retraining, but jobs, on a large-scale, will remain available.
For the immediate present, however, Consumer Sentiment remains low and is dragged down further by concern over the federal government’s aggressive immigration policies and the Iran war, and their effects on inflation and the cost of goods. The result is that many households are taking a cautious approach to purchasing goods and services. • Military Conflict in Iran and the Strait of Hormuz. Military conflict in Iran began on February 28, 2026, with coordinated U.S. and Israeli military airstrikes on Iranian infrastructure and selected targets of the Iranian government leadership. The attacks marked the beginning of the most significant military conflict in the Persian Gulf since the 2003 Iraq War. Iran responded with missile and drone attacks against Israel, U.S. military bases, and Persian Gulf nations.
Conflict in the Middel East has caused significant casualties, infrastructure damage and disruptions to world trade (already stressed by U.S. tariffs imposed on many of the world’s nations), energy markets and global economies. Iran also moved to close the Strait of Hormuz (Strait), the pipeline for an estimated 20 percent of global oil.
Following a period in which the parties agreed to a tenuous cease fire, weeks of stalled peace negotiations had been superseded by renewed military tensions. On June 1, 2026, Iran, spurred by continuing Israel military strikes against Lebanon, pulled out of negotiations and acted to fortify its hold on the Strait and reinforcing efforts to prevent oil tankers and other traffic from passing through—although, U.S. naval operations have, reportedly, resulted in the nighttime escorting of a limited number of tankers through the Strait. By early June, both Iran and the U.S. renewed a belligerent attitude and intensified military strikes, including strikes on Middle East oil production and storage facilities. As expected, the lack of progress on a peace deal created an upward spike in oil prices and subsidiary markets. On June 12, 2026, parties to peace negotiations announced that a new ceasefire / memorandum of understand may be imminent, with final terms negotiated over the next several months. Provisions of any negotiated agreement have not been announced at this writing.
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There is general consensus among economists that the prospect of U.S. military operations in Iran ceasing and the Strait reopening would improve consumer confidence and generate positive economic gains for the U.S. economy. For now, however, consumer attitudes are tempered by what is effectively a stalemate between the U.S. and Iran over peace talks and failure to conclude the military conflict.
Even if the Strait were to open immediately, consumers and markets understand that reestablishing normal ship traffic in the Strait will take time and energy, and markets will not necessarily respond quickly.
The military conflict has also produced other concerns related to the Strait that will take time to address after a peace agreement or other resolution is ultimately reached: concerns remain about underwater mines; insurance companies are reticent to insure cargo; seafarers will remain concerned for their own safety; and the global market for oil, fertilizer, helium, aluminum and other commodities will take time to recover, even after products reach their ports.
Companies and traders will need convincing that a lasting peace will ensure safe travel through the Strait. While U.S. warships have escorted some vessels, and others have paid tolls to the Iranian government, the situation remains volatile.
Even if a peace deal is reached, the U.S. Department of Defense has raised concerns that Iran’s military may not be able to locate each mine seeded into the waters of the Strait. The U.S. Navy has removed some mines, but the Iranian military reportedly continues to lay mines. Once settlement is reached, the International Energy Agency reports that minesweeping operations could take “a minimum of two to three months” before safely re-establishing export operations.
Logistical concerns will also slowdown the restart of operations and Iran appears to be creating a new strategic choke point near operations it maintains along the Strait (Larak Island refineries and storage facilities), suggesting that restoring freedom of navigation for the Strait and the region will be a prolonged process.
What the Iranians appear to have learned is that by controlling the Strait they gain new economic and strategic leverage over the economies of the world, and this transformative power will not likely be surrendered without further conflict or certain economic guarantees to help rebuild the Iranian nation from damage caused by the military conflict.
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Compounding the problem is the ability to get vessel traffic to their ports in a timely manner and to restart the reduced capacity to produce oil for the tankers. Damaged refineries and wells hit by drone and missile strikes would need to be restored to operational capacity.
Finally, Brent crude, the global benchmark for oil futures, had fallen in early June 2026, but has since bounced back up above $100 per barrel, driven by renewed geopolitical tensions and supply disruption fears following the breakdown in the U.S. – Iran ceasefire—markets now see little chance that the Strait will reopen soon.
What the evolving climate in the Middle East means for the price of a gallon of gas lacks clarity. A credible peace deal could produce a decline in the price of a barrel of oil within weeks. At the same time, some analysts predict that gas prices may not return to the pre-war U.S. national average of $3 per gallon for the near future.
If military strikes continue or the Strait closure persists as postulated by the U.S. Energy Information Administration (EIA), some market watchers suggest that Brent crude prices could potentially go above $150 per barrel. Further, the EIA forecasts that oil shipments through the Strait will likely not resume until the third quarter of 2026. It will, however, take until early 2027 to ramp up to pre-conflict traffic production. Further, oil production in the Middle East will remain disrupted beyond the EIA’s Short-Term Energy Outlook (STEO) forecast. EIA also predicts that global oil markets will remain highly volatile, and limited shipping traffic through the Strait will cause Middle East oil producers to reduce crude oil production by more than 11 million barrels per day compared with pre-conflict levels.
EIA also predicts that oil inventories among the Organization for Economic Cooperation and Development (OECD) countries will fall to their lowest levels since 2003. OECD currently has 38 member countries, including major economies such as the United States, Japan, Germany, France, the United Kingdom, Canada, and Australia.
Collectively, these members produce about two-thirds of the world’s goods and services and account for 58.4% of global nominal GDP as of 2026.
California Factors. California’s government must frequently cope with a revenue base that is heavily dependent on high wage earners many who, in turn, are reliant on the performance of a dynamic stock market; the state’s dominance in various economic sectors; international trade and commerce; ongoing development within technology sectors; and the emergence of Artificial Intelligence (AI) and its City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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largely unregulated growth and infiltration into nearly every sector of economic life. As a result, the state’s economic cycles are shaped by growth and downturns that are more volatile than what is experienced by many other states. Contributing factors to this “California economic dynamic” include the following:
o Heavy reliance on a few key industries. California’s economy is dominated by the Tech Sector, which accounts for an estimated onefifth of the state’s GDP and a large share of income tax revenue from the top one percent of wage earners. When Silicon Valley booms, state revenues surge; or when tech growth slows or declines, revenue drops sharply. Together, these factors make the state’s economy highly sensitive to global tech trends, venture capital activity, and corporate profits.
o Progressive tax structure. California’s top marginal income tax rate is among the highest in the U.S., and a significant portion of state income tax revenue comes from the wealthiest residents. This means that economic downturns in high-income sectors
disproportionately affect the state’s revenues, while booms in those sectors can cause rapid revenue spikes.
o Boom-and-bust budget cycles. According to the Institute of Governmental Studies, California has experienced “boom-and-bust” budget patterns, where strong economic periods bring surpluses and weak periods trigger deficits. Revenue swings from tech and other sectors can strain state finances.
o External economic shocks. The Public Policy Institute of California argues that because California is an international economic player, the state’s economy is exposed to national and global economic forces. The pandemic recession of 2020, oil price shocks in the 1990s and 2026, and current inflationary pressures have all impacted the state’s economy. Further, global trade policies, tariffs and import/export restrictions can also hit California’s industries hard.
o Demographics and labor market shifts. California’s population dynamics and labor market trends influence economic cycles. High demand for housing and services can drive growth, while affordability issues can push people and businesses out of the state, slowing expansion. The state also has a large immigrant population—a group whose fate is often subject to the changing attitudes towards immigrants by the evolving administrations in Washington D.C.
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o Political and policy factors. The Institute of Governmental Studies argues that Ballot-box budgeting—the process of making
government budget decisions through ballot measures, initiatives, referendums or propositions—interest group influence, and political priorities can delay or complicate fiscal adjustments during downturns, prolonging budget deficits and making recovery slower.
For Fiscal year 2026-27, California’s Legislative Analyst's Office (LAO) has projected an almost $18 billion budget shortfall.
According to the LAO, key drivers of the projected state deficit include the following:
o Proposition 98 (1988): Constitutional spending requirements for K-12 and community college funding, which are nearly all offset by revenue gains.
o Proposition 2 (2014): Debt and reserve deposit requirements, which must be paid annually and are a major driver of costs. o Higher-than-expected program costs: State spending in other areas is estimated to be about $6 billion more than projected. o Revenue gains are smaller than expected: While personal income tax collections have been strong due to high tech sector wages and AI-driven stock market gains, the LAO warns these gains may be unsustainable if the market cools.
o Structural deficit: California is also coping with a structural deficit—a long-term imbalance between spending and revenue, which is projected to be eliminated in the 2028-29 fiscal year.
California's structural deficit has historically been driven by spending growth outpacing revenue, mandatory constitutional obligations, and reliance on volatile income sources like capital gains and tech-sector earnings. Unlike temporary deficits caused by economic downturns, structural deficits persist across fiscal cycles and require policy changes—such as spending cuts, tax reforms, or reserve accumulation—to resolve.
• California’s Affordability Factors. California, like many states, copes with a variety of socioeconomic factors from its high rate of homelessness to its high cost of living.
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Two recent academic studies compare how California compares vis-a-vis the nation’s 49 other states. One study, “State of the States,” sponsored by Tulane University, and referenced in Table 7, below, found “California ranks higher, on average, on the topics of Economy (1), Trust (3), Mental Health (3), and Children and Families (3), but lower on Work and Labor Force (48), Inequality (49), and Environment (50).
Table 7
State of the States Ranking – California Summary Table
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The data in Table 7 suggests that while California is often depicted as a leader in socioeconomic equity and environmental protection, the study found the state actually appears to score toward the bottom for both issues. California also ranks low on educational achievement.
A second study from the Berkeley Economy & Society Initiative reports on California’s high cost of living. As indicated in Chart 5, below, California is the highest-cost state in the U.S.—based on 2023 data.
Chart 5
U.S. Bureau of Economic Analysis (BEA) - Cost of Living by State The report concludes that in the past California has been a magnet for migrants from other states pursuing opportunity, but that quality of attraction has died away because of concerns related to the state’s City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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affordability issues. As indicated in Chart 6, below, since the 2008 Great Recession California has experienced domestic out-migration—a trend that accelerated between 2020 and 2024—attributed to the state’s affordability concerns.
Chart 6
Net Domestic Migration by State – 2020 to 2024
The Berkeley report argues for changes to policies that make it difficult to build the physical infrastructure needed to deliver housing, energy, water and other essentials—policies that have reduced housing supply which leads to increasing housing costs. The report suggests that one way to address affordability and socioeconomic concerns is to embrace factorybuilt housing and innovative financing models to spur affordable housing the state needs.
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As Chart 6 indicates, affordability is not just a California problem.
Affordability issues have become widespread across the U.S., with many states facing similar or even more severe problems than California.
According to the Urban Institute's American Affordability Tracker, nearly half of U.S. families cannot afford the true cost of living, and costs for essentials like housing, health care, and childcare are rising faster than wages. This trend is not limited to high-cost states—even previously lowcost regions are seeing faster cost growth and a growing affordability gap.
Map 1, below, shows how home prices compare across the U.S., with the median U.S. home price (all home types, early 2026) at $443,471—an interactive version of the map can be found here.
Map 1
How Do Home Prices Compare Across the U.S.
(4
th Quarter 2025 Data)
The National Association of Home Builders (NAHB) reports that in 39 states and Washinton D.C., over 65 percent of households cannot afford the median-price of new homes, with the steepest problems in New Hampshire (83.4 percent), Hawaii (83 percent), and Maine (82.7 percent). Even in lower-cost states like Mississippi and Delaware, affordability gaps remain large — 61 percent and 56 percent of households, respectively, cannot afford the median new home.
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Further, the Brookings Institute’s States of Affordability series found the following:
o In 2024, 45.5 percent of U.S. households did not earn enough to “make ends meet.”
o In nearly every year since 2014, more than 40 percent of American households struggled to make ends meet.
o The share of households making ends meet declined by 10 percent after the COVID-19 Pandemic.
o Nearly 38 million household could make ends meet if wages increased by $10 an hour, plus an additional 10 million household if monthly costs decreased by $500.
o In 2024, 55 percent of households of color could not afford to make ends meet.
The analysis found a nationwide pattern where rising costs outpace income growth, affecting both high-cost and lower-cost regions of the nation.
Essentially, when costs exceed incomes, families are forced to make painful tradeoffs. They postpone critical medical care, forego healthy food options, skip meals, or go further into debt.
Brookings found that households struggling to make ends meet are not concentrated in one region. The crisis stretches from coast to coast, with affordability varying widely by state: Over 60% of households in Colorado, North and South Dakota, New Hampshire, and Washington, D.C., were making ends meet. Meanwhile, that share was less than 50% in New York, California, Oregon, West Virginia, Louisiana, and Kentucky, and getting as low as 39% in Hawaii. This mix of states shows that although headlines focus on the cost of housing in big cities such as New York City and San Francisco, affordability crises emerge from a variety of pressures depending on the state or region—pressures that include stagnant wages, child care costs, transportation burdens, and weak job markets.
In the area of housing, many of these states are now following California’s lead by introducing pro-housing legislation—legislation that reduces minimum lot sizes, allows for denser housing, creates revolving financing for mixed-income housing, and loosens environmental regulations.
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• California Budget. Governor Newsom’s 2026-27 revised budget proposal offers a multi-year plan that aims to fully eliminate California’s structural deficit as follows:
o $1.8 billion reduction in General Fund spending to curb long-term obligations.
o $0 projected deficit for the current and next fiscal year. o $9.7 billion deposited into the Surplus Holding Account to support future fiscal years.
o Nearly $30 billion in combined reserves, including the Rainy-Day Fund, to buffer against economic volatility.
o Targeted investments in healthcare, education, housing, disaster recovery, and small business support, balancing fiscal discipline with essential services.
o The budget also includes reforms to limit corporate tax credits, reduce affordable housing costs, and maintain healthcare affordability for lower-income Californians.
In order to provide a buffer against a downturn, the LAO’s “middle-ground” revenue forecast assumes income tax collections will be stronger than cash trends suggest but also assumes potential for a stock market decline.
In addressing the state’s structural deficit, the LAO projects that state revenue is expected to grow by about $35 billion annually starting with Fiscal Year 2027-28.
Meanwhile, the $18 billion gap projected for the Fiscal Year 2026-27 State Budget means the Legislature will need to make tough choices—either through spending cuts, revenue enhancement measures, or a combination.
Without Legislative action the structural deficit could worsen, affecting affordability and program funding in succeeding years.
• E-Commerce. California lawmakers must soon contend with the growing shift in shopping trends among consumers to e–commerce transactions— a transition that is affecting the distribution of sales and transactions and use tax revenues to California cities in several major ways:
o Traditional brick–and–mortar stores are seeing declining revenue, which translates to declining gross profits for businesses and City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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declining sales tax revenue for municipalities dependent on traditional brick-and-mortar sources;
o With rising e–commerce sales, and due to state tax policy, an increasing share of tax revenues derived from online transactions and use taxes is being directed to County Pools where it is distributed to each city in a county based on per capita sales tax performance. This distribution formula is important for the following reasons:
▪ In a select number of California cities (approximately 79), major e–commerce vendors have agreed to tax sharing
agreements, and the host city, in turn, receives designation as the point of sale for all e–commerce transactions. The remaining California cities (approximately 404) are seeing flat or declining receipts from sales and transactions and use tax revenues because of this point-of-sale designation in tax sharing agreements.
While some of the agreements in place relate to small
businesses that may not engage in e-commerce, the
agreements generating concern relate to the larger,
dominating online business such as Amazon, Walmart.com, Best Buy, QVE and eBay. These tax sharing agreements
typically involve the city or county receiving a share of the Bradley-Burns local sales tax increment in exchange for the retailer locating a warehouse, office, or assigning online sales to that jurisdiction.
▪ City’s hosting major e–commerce vendors are seeing an increase in point–of–sale transactions which, in turn,
translates to an increase in per capita sales tax performance and a greater share of the tax distribution from online transactions and use tax revenue allocated to County Pools.
To date, there have been few efforts in the State Legislature to bring resolution to this matter. One of the few bills to become law, however, is AB-2854.
Overseen by the California Department of Tax and Fee Administration (CDTFA), AB-2854 imposes on each local agency the requirement to report to the CDTFA, by April 30 of each year, starting January 1, 2025, specified information regarding any tax revenue sharing agreements that result in rebates of sales and use tax revenues during the preceding fiscal year.
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Rebated sales and use tax revenues means “any direct or indirect payment, transfer, diversion, or rebate of any tax revenue.” Tax revenue sharing agreements include those agreements resulting in the direct or indirect payment, transfer, diversion, or rebate of Bradley-Burns local tax revenues.
Additionally, AB-2854 requires a local agency to publish the information reported about tax sharing agreements to its website and always maintain a visible hyperlink to the published information on the agency’s homepage.
Based on June 2025 data from the California Department of Tax and Fee Administration (CDTFA), Bloomberg reports that disclosed information demonstrates that 79 jurisdictions have paid approximately $832 million in sales tax revenue to various companies.
For the economic health of California’s county and municipal jurisdictions, it is essential that State Legislators demonstrate purposeful intent to address relevant provisions of the state's Transactions And Use Tax Laws by redefining the point-of-sale for in-state e-commerce transactions to the point-of-delivery, and Montclair is committed to pursuing this objective.
Presuming, however, that the Legislature continues to ignore the growing transfer of in-state online transactions and use tax revenues away from the vast majority of California cities to a handful of California cities hosting large fulfillment centers, it may be necessary for a statewide, unified effort to force a comprehensive change to state tax policy. To this end, the City Manager recommends exploring the potential for pursuing a class action lawsuit that creates one of two possibilities:
o The State Legislature amends state tax policy to designate the point of sale for all in-state online transactions as the point of delivery; or o Cities with tax sharing agreements that designate their respective communities as the point-of-sale for all in-state online transactions are required, by court order, to amend those agreements to favor a “point of delivery” reporting scheme; or report all online transactions and use tax receipts garnered through tax sharing agreements to their respective county pools where the funds would be distributed to agencies based on per-agency brick-and-mortar per capita sales tax performance.
Montclair / Regional Factors. Drawing on fourth quarter 2025 and first quarter 2026 data from the HdL Companies—Montclair’s sales and property tax consultant—sales tax trends and economic drivers demonstrate limited anticipated improvement in sale tax revenues heading into Fiscal Year 2026-27.
Consumers are nervous about price increases tied to evolving tariff policies and City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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the Iran Military Conflict—both discussed above—and a housing market that is just beginning to emerge from a cooling period.
• Housing Market. The California Association of Realtors’ (C.A.R.) 2026 California Housing Market Forecast indicates that following an essentially flat housing market in 2025, California home sales are forecast to inch up in 2026, with the median home price expected to reach a new projected record of $914,810. Despite softening home prices in recent months, C.A.R. anticipates developer-sponsored mortgage interest rate reductions and an improved housing affordability market will create opportunity for home prices to move up in the coming year.
The baseline scenario of C.A.R.’s 2026 California Housing Market Forecast sees an increase in existing single-family home sales of 2 percent next year to reach 274,400 units, up from the projected 2025 annual sales figure of 269,000 housing units. The projected 2025 figure is 0.1 percent lower when compared with the approximately 269,200 homes sold in 2024. For would-be buyers who sat out the competitive market during the past couple of years, C.A.R. sees more opportunity to buy as inventory increases moderately and lending conditions become slightly more favorable. Seller confidence will also improve as home prices increase slightly and demand begins to rise.
In 2025, home prices and interest rates stalled out at unaffordable highs, keeping buyers at bay. Sellers, unable to fetch higher prices, backed out of the market, producing a housing market slowdown blamed. Sellers also backed out because they were faced with an economic fact of life: the gap between what most current homeowners pay for their mortgage and what they would pay if they were to borrow and buy again grew historically wide, making the sellers choice to withdraw their home from the market an easy one.
Unanswered questions about the future of the economy, tariffs and what they might mean for inflation, the stock market and how these considerations will influence interest rates have also been holding buyers and sellers back.
Also, since 1979, the year after Proposition 13 went into effect, property taxes in California have been tied to the purchase price of a home, with marginal annual increases. Nonetheless, real estate prices regularly trend upward across the state, creating a division among California homeowners; i.e., the longer a person owns a home, the less they pay in property taxes compared to a newer buyer. An analysis by the Lincoln Institute of Land Policy estimated that new buyers can expect to pay more than twice as City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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much in property taxes compared to a typical long-time homeowner. When people consider the cost of a new home plus the property tax expense, they often tend to withdraw from the market.
• Consumer Spending. In the arena of spending, consumers appear to be holding back or focusing on essentials and value.
Montclair receipts in the final quarter of 2025 (October through December) declined -4.1 percent compared with fourth quarter sales in 2024.
However, when adjusting by removing a one-time state mandated payment under Assembly Bill-85 (2020) that had temporarily depressed previous quarter returns from used car dealerships amid a transition to a new payment methodology, Montclair recorded a 2.0 percent improvement, revising Montclair’s fourth quarter decline to -2.1 percent. Further, voter approved Measure L and Measure F district taxes are slightly underperforming Bradly Burns sales tax revenues, year-over-year.
After comparing quarters and adjusting for the one-time AB-85 mandated payment, the City Manager and Finance Director project that Montclair will see a -2.3 percent year-over-year decline at year end for all sales and transactions and use tax receipts—June 30, 2025 to June 30, 2026. For Fiscal Year 2024-25, Montclair reported a year-over-year decline of 3 percent in sales and transactions and use tax revenues when compared to Fiscal Year 2023-24. For Fiscal Year 2026-27, the City Manager is projecting a 2.5 percent growth, year-over-year.
• Montclair’s Sales and Transactions and Use Tax Measures? In Fiscal Year 2024–25, Montclair’s audited revenues for sales (Bradley-Burns) and transactions and use taxes (Measures F and L) came in at $27,927,192. In comparison, projected sales and transactions and use tax earnings for Fiscal Year 2026–27 are estimated at $28,802,867—a projected increase of only $875,675 over two years—estimates that reflect only minor recovery, year-over year. At the same time, the adopted General Operating Fund Budget in Fiscal Year 2024-25 was $37,693,425 versus the Proposed Fiscal Year 2026-27 General Operating Fund Budget of $41,626,162—a difference of $3,932,737.
Despite the appearance of a modest improvement in tax revenue receipts, overall, Montclair’s revenue profile reflects depressed sales and transactions and use tax earnings when compared to operational costs—a continuing pattern that creates difficult choices in preparing consecutive annual Budgets.
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The City Manager and Finance Director took cautious measures to control growth in the Proposed Fiscal Year 2026-27 General Fund Operating Budget, and those efforts are reflected throughout this Budget Message. In considering this effort, it is important to keep in mind that personnel costs represent an estimated 69 percent of total appropriations. Labor agreements, alone, mandate annual General fund revenue growth if the City is to keep pace with the rising cost of living and increasing labor costs.
By way of clarifying the matter of depressed tax earnings, in calendar year 2020 when Measure L was approved by Montclair voters, there was general anticipation that the tax measure would provide long-term relief and revenue growth capacity for Montclair and, for the first few years following its passage, it did. However, when coupled with each of the above factors affecting the national, state and local economies and upward growth in local operational costs, Measure L has now become fully integrated into Montclair’s revenue profile, and its revenue production is necessary to achieve and maintain operational expenditures, with no excess to improve reserve funds or experience operational and personnel growth.
In its first full operative year generating receipts (Fiscal Year 2021-2022), Measure L produced $11,051,143 in transactions and use tax revenue. In Fiscal Year 2024-25, Measure L revenue declined, generating $10,726,545 in tax receipts. For Fiscal Year 2025-26, Measure L is projected to end the year at $10,866,449. For Fiscal Year 2026-27, nearly six-years after passage of Measure L in November 2020, Measure L tax receipts are projected to come in at $10,974,661—less than the $11,051,143 generated in Fiscal Year 2021-22, five years ago. In contrast, over the same period, General Operating Fund appropriations increased from $33,780,920 in Fiscal Year 2021-22 to $41,034,625 in Fiscal Year 2024- 25, with Fiscal Year 2026-27 projected at $41,625,162—an increase of $7,844,242.
Over the nearly six-year period since Measure L was approved in November 2020, General Fund operating costs have increased by approximately 23.1 percent, while Measure L General Fund tax revenues, in comparison, declined approximately 0.07 percent, not adjusted for CPI. A similar pattern has occurred with Measure F transactions and use tax revenues and Bradly-Burns sales tax revenues. Bradley-Burns, Measure L and Measure F General Fund tax revenues represent the backbone of the City’s tax base. • E-Commerce v. Brick-and-Mortar. Consumer spending patterns are central to Montclair’s quarterly revenue results, particularly when the fourth quarter holiday season is considered. Recent trends, however, demonstrate that retail growth is in online fulfillment centers and countywide use tax City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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pools, both of which are generating strong returns, driven by sustained demand for online shopping as cost-conscious consumers prioritize convenience and engage in price comparison shopping.
The observation that online sales are hurting brick-and-mortar net-profits and tax revenue earnings for most California cities cannot be overstated.
This is particularly true for a city like Montclair where sales and transactions and use tax revenues tied to brick-and-mortar performance function as the backbone of the City’s tax base.
The shift by consumers from physical storefronts to digital platforms represents a transitional shift in the retail industry. This transformation has been driven by factors such as increased internet accessibility, consumer preference for convenience, and the rise of e-commerce technologies.
According to the U.S. Department of Commerce, and as indicated in Graph 3, below, e-commerce sales in the United States grew from $870 billion in 2020 to over $1.43 trillion in 2025, highlighting a significant trend towards online shopping.
Graph 3
Graph 4, below, shows the top e-commerce retailers in the U.S.— Amazon.com is the nation’s leading online retailer, with $847.4 billion in online gross merchandise value (GMV) in 2025.
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Graph 4
A survey by Statista indicated that 79% of consumers prefer to shop online due to the ease of comparing prices and products. This data underscores the substantial movement away from traditional retail environments towards online marketplaces.
Graph 5, below, demonstrates the share of e-commerce among the ten largest global markets. China dominates with 39.2 percent of the share, closely followed by the U.S. at 38.2 percent—the latter representing 10.4 percent of online shoppers.
Graph 5
According to Capital One eCommerce Statistics (2026), 288.5 million Americans made an e-commerce purchase in 2025; further, American digital shoppers represent 80.4 percent of the U.S. population (all ages).
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Of these, 49 percent shop online at least once per week; and more and more Americans are turning to e-commerce shopping: the U.S. annual growth rate for e-commerce, from 2025 to 2030, is projected to increase an estimated 3.51 percent; further, the number of Americans shopping online increased 6.39 percent annually, up 211.7 million in 2020 to 288.5 million in 2025. U.S. retail e-commerce sales expected to total $1.53 trillion, up 6.94 percent from $1.43 trillion in 2025. Some projections indicate U.S. e-commerce revenue will increase by a total of 37.2 percent, or an average annual rate of 7.43 percent between 2025 and 2029.
As demonstrated in Graph 6, below, U.S. online commerce growth in 2026 is increasingly concentrated among large mass merchants, with companies like Amazon and Walmart capturing a growing share of online sales and driving category performance. Mass merchant e-commerce sales grew by
14.4 percent year-over-year, and the top four retailers now account for roughly 59 percent of U.S. online sales, highlighting continued market consolidation.
Graph 6
Online Sales Among U.S. E-Commerce Leaders
(in Billions of U.S. Dollars)
Of growing concern is the fact that areas like food and beverages are showing strong e-commerce gains, reflecting the expansion of online shopping into everyday essentials, creating even more uncertainty in the economic environment for brick-and-mortar stores and the agencies reliant on brick-and-mortar sales tax revenues.
The brick-and-mortar spillover from e-commerce growth may also doom the era of traditional enclosed malls. Developers are looking to replace aging malls with open-air, mixed-use districts that combine retail, dining, City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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residential, office and entertainment spaces to reflect changing consumer preferences. This shift highlights a broader transformation in retail, as shoppers move away from department store-anchored malls toward more convenient, experience-driven environments centered on everyday living and community use. Long-term, the Montclair Place District Specific Plan envisions this transition away from a traditional enclosed mall to an openair experience that combines retail, dining, residential, entertainment and office space.
In response to the expanding presence by online sales, a growing number of major U.S retailers are closing physical stores in 2026 as financial pressures and shifting consumer behavior continue to reshape the brickand-mortar landscape. Closures are expected to include major chains, including Macy’s, which announced plans to close up to 150 stores as part of a multi-year strategy. In total, an estimated 7,900 major U.S. stores are expected to close in 2026, with more than 1,200 already announced, highlighting ongoing consumer spending constraints and a continued shift toward online commerce and smaller retail footprints.
Moody's Ratings analysts appear to agree with a negative outlook for brickand-mortar department stores—Moody’s forecasts a negative outlook for the global retail and apparel sector in 2026, projecting adjusted Earnings Before Interest and Taxes (EBIT) to remain flat or decline by up to 2% following a 1.6% decline in the prior year, driven by persistently high prices, cautious consumers, and limited ability to pass through rising costs.
Consumer demand is increasingly shaped by affordability pressures, with middle- and lower-income households (particularly those earning $65,000 to $135,000) experiencing reduced purchasing power, while higherincome households account for a greater share of spending.
Discretionary categories such as apparel, footwear, and department stores also continue to show weaker performance. In the current economic environment, only large value-focused retailers like Walmart and Costco appear to be insulated from merchandise cost pressures at they expand their reach across income groups through price leadership and convenience.
• Other Factors Contributing to a Tight Consumer Market. o Auto Sales. U.S. auto sales have also been on a decline, reporting a -6.7 percent year-over-year in April 2026, marking the fourth consecutive monthly drop as the market cooled from its elevated 2025 demand driven by pre-tariff buying and expiring incentives.
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Despite the slowdown, the seasonally adjusted annual rate for auto sales reached 16.1 million units, still relatively strong but below the
17.2 million production units recorded a year earlier. Performance varied by automaker, with Ford sales, for example, down 15 percent and Toyota down 4.6%. Hybrid vehicles across brands showed continued growth, reflecting a shift in consumer demand as the industry adjusts to higher costs and changing market conditions. o Oil Markets. Global oil markets experienced significant disruption in early 2026, with supply falling by roughly 10.1 million barrels per day in March due to geopolitical conflict and restricted shipping routes, marking one of the largest supply shocks on record. As a result, oil demand is now expected to contract by about 80,000 barrels per day for the year, with a sharper short-term decline of around 1.5 million barrels per day in Quarter 2 of 2026, reflecting reduced consumption tied to higher prices and supply constraints.
These disruptions are driving tighter market conditions globally, with elevated prices and constrained supply expected to weigh on fuel consumption and economic activity as the impacts of higher energy costs gradually ripple through consumers and industries. o Food Industry. Within the food industry, grocery retailers are now finding it necessary to compete with restaurants, convenience stores and quick-service chains for a share of consumer foodservice spending, as demand remains relatively flat across the broader market. To compete, grocers are expanding prepared foods and grab-and-go meal options, positioning themselves as a lower-cost, convenient alternative to dining out while emphasizing value and ease for time-constrained consumers.
o Global Challenges. Cities must also cope with the many global challenges that present growing uncertainty, with tensions in the Middle East leading the way. These factors have combined to wipe out short-term economic optimism, apply inflationary pressures, and may suppress long-term economic performance. In forecasting the impact of these global and national challenges on the nation’s economic future, the Federal Reserve recently announced that it will delay anticipated interest rate reductions through the balance of 2026.
o Immigration. Montclair’s leaders must remain mindful that Montclair has a substantial immigrant population, and this community is affected by federal policy related to the detention and deportation of undocumented immigrants. In communities with City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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significant immigrant populations, fear of the enforcement tactics pursued by the Department of Homeland Security (DHS) and its two divisions, Immigrations and Custom Enforcement (ICE) and Customs and Border Protection (CBP), have caused many members of immigration communities to, in effect, go underground to avoid ICE and CBP interactions. This fear has translated, in part, to consumer retrenchment within immigrant communities, contributing to the overall decline in sales tax revenues.
Looking beyond Fiscal Year 2026-27, the City Manager does anticipate the potential for minor year-over-year growth in sales and use tax earnings by mid–2027, perhaps by 2.0 to 2.3 percent, provided U.S. economic and fiscal policies stabilize over the next year and immigration policies do not continue to create downward pressure on the local economy. With those expectations in mind, there is a high level of confidence that the proposed Fiscal Year 2026–27 Budget will meet current expectations and sustain the recommendations contained herein.
Positive Trending Factors. Despite the above factors pointing to a troubled economy, there are performance-based factors at the national level that appear to demonstrate resilience and growth, primarily at the corporate level and among high wage earners:
• Recession Risk. The probability of the U.S. falling into a recession appears to have declined. According to Forbes, JPMorgan Chase, the nation’s largest bank, backed off its recession call in early May 2026, stating that recession risks are “still elevated, but now below 50 percent”—the decline attributed to recent legal rulings dialing down tariffs. Goldman Sachs economists similarly lowered their probability of a U.S. recession over the next 12 months from 45 percent to 35 percent.
The technical definition of a recession is two consecutive quarters of negative growth in gross domestic product (GDP)—a comprehensive measure of all goods and services produced in a country. The U.S. just recorded its first quarter of negative GDP growth since 2022 at -0.3 percent, causing some concern that the nation will enter a recession if the second quarter of 2026 (April through June) also registers a negative GDP.
The 2026 first quarter’s GDP represents the weakest economic growth for the U.S. since 2022’s first quarter (January through March), and a stark decrease from the prior year’s first quarter’s 2.4 percent expansion.
Negative GDP growth is rare for the U.S., occurring just three times over the last decade:
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o 2020’s first two quarters (January through June) as the COVID-19 pandemic ground the global economy to a halt, including a record 28 percent GDP contraction during the second quarter; and o Quarter 1 2022 when the Federal Reserve enacted its first interest rate hike in more than three years as inflation soared to a multidecade high.
The National Bureau of Economic Research, the most cited determiner of recessions, defines recession differently: a “significant decline in economic activity that is spread across the economy and lasts more than a few months.” By this definition, the U.S. economy could avoid “officially” sinking into an all-out recession, even if Quarter 2 GDP is negative, provided it is followed by a quick recovery.
Tumbling Consumer Confidence is, however, a growing indicator that a recession may yet materialize. The Conference Board’s closely watched Consumer Confidence Survey fell in May 2026 to its lowest level since 2020, and the University of Michigan’s consumer sentiment survey registered its largest three-month decline since 1990. Consumer spending did, however, hold firm as March 2026 retail sales grew by 1.4 percent from January to February, according to a report released by the U.S. Census Bureau. Spending behavior, combined with affordability issues may, however, be lowering the rate of personal savings.
o The U.S personal saving rate fell to 2.6 percent in April 2026, the lowest since June 2022, and well below the 30-year average of 5.7 percent. The decline marks a sharp drop from 5.8 percent a year earlier and is the lowest reading in nearly four years. The decline likely reflects a combination of rising inflation, stagnant wages and higher essential costs that are eroding household budgets—all factors that contribute to concerns over affordability. At the same time, many consumers are tapping retirement accounts or relying on credit to cover expenses, with credit card delinquencies at multiyear highs.
The last time the savings rate dipped this low was in the lead-up to the 2008 financial crisis and during the first three quarters of 2022.
Historically, such low savings rates have preceded economic downturns, as households have less cushion to absorb job losses, energy shocks, or credit tightening. With savings down, households are more exposed to economic shocks, especially if income growth slows or inflation persists. Economists warn that without growth or inflation relief, the savings rate could fall further. In the short term, City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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strong consumer demand may support markets, but long-term resilience depends on addressing the nation’s economic woes.
Finally, trading in precious metals, however, points to the prospect of a global recession. Gold is up to record prices per troy ounce as investors flood into precious metal market, seeking a safe haven asset.
Trading in precious metals may also be indicative of a looming recession.
Gold is up to record prices per troy ounce as investors flood into precious metal markets, seeking safe-haven assets in the face of an economic downturn.
• Employment Conditions. Another strong economic factor is employment.
The May 2026 jobs report shows U.S. hiring above expectations, with employers adding 172,000 jobs, more than double forecasts, and revisions to the March and April job numbers moved employment numbers up an additional 93,000, with unemployment standing at 4.3 percent—see Chart 7, below. Goldman Sachs, however, forecasts unemployment will rise to
4.7 percent by year’s end, leaving an additional 2 million Americans unemployed according to Bloomberg—a more than 28% increase from the
7.1 million unemployed Americans in March 2026, producing a $5,000 or greater decline in annual household income.
Chart 7
Unemployment Rate
Shaded areas indicate U.S. recession.
One key labor market recession indicator is the Sahm rule, which holds that when the three-month moving average of the national unemployment rate rises by 0.5 percent compared to the lowest of the three-month average from the previous 12 months, a recession has begun.
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So far, however, and based on the Sahm rule, Chart 8, below, shows a far lower likelihood of a recession than it did when it peaked in mid-2025.
Chart 8
Sahm Rule Recession Indicator
Shaded areas indicate U.S. recessions.
Ebbing concerns about jobs and rising worries about the cost-of-living likely mean that the Federal Reserve will not lower interest rates in the near future and, in fact, will probably raise rates by year’s end, a factor that may ultimately slow growth. Still, the May jobs gains were broad-based, a sign that some sectors are demonstrating economic health, particularly in leisure / hospitality, manufacturing and the health care sectors. • Manufacturing Conditions. Manufacturing is also an economic driver. The Commerce Department reported in early June that factory orders jumped by 4.8 percent in April 2026, the strongest tally in almost a year. The Institute for Supply Management’s Manufacturing Index, a widely cited survey of industry executives that tracks activity in the sector, expanded for the fifth month in a row. The Labor Department’s recent estimates suggest job openings in the manufacturing sector are ticking higher. And the Federal Reserve’s Beige Book, which tracks economic conditions across the U.S., said that manufacturing represented the strongest sector for hiring across several districts — driven largely by demand from the defense industry and the artificial intelligence boom. Manufacturing is also unevenly spread across the nation, with many states seeing little to no benefit from its current growth while others are benefitting. Once tariff matters are resolved, companies that returned some of their manufacturing to U.S. shores could reverse course as they again seek cheaper laborer to bolster profits.
California is a state that is experiencing a significant manufacturing boom, as it continues to be a leader in the U.S. industrial sector. California is ranked as the largest manufacturing state in the U.S., with over 1.24 million City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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workers and an estimated $412 billion in manufacturing output in 2024.
The state’s Economic Blueprint targets investments in aerospace, microelectronics, renewable energy and defense, including $100 million in California Competes Tax Credits to nine companies expanding manufacturing operation, creating 2,752 new jobs and attracting $370 million in private investment.
Driving expansion, particularly for logistics, is Southern California’s Ports of Los Angeles and Long Beach, which handle 78 percent of the West Coast’s container volume and a third of all U.S. imports. Together, the two ports have helped fuel demand for industrial space, especially for ecommerce, cold storage, and last-mile distribution, making Southern California, and the Inland Empire in particular, key hubs for modern manufacturing logistics.
While the ports of Los Angeles and Long Beach struggled in 2025 following the announcement of tariffs, both ports are currently experiencing strong activity, with record cargo volumes exceeding 201 million TEUs (20-foot equivalent units) in 2025—TEU is a standardized unit used to measure the capacity of shipping containers, ships and port terminals, and is based on the volume of a 20-foot-long ISO container (20 feet long x 8 feet wide x 8 feet six inches high). The surge was driven largely by shippers rushing to bring cargo in from Asia between the U.S. governments various and evolving positions regarding tariffs.
• U.S. Stock Market Conditions. The U.S. stock market continues to demonstrate strong, sustained growth, with major indexes recently hitting new highs, reflecting a combination of robust corporate earnings, strong investor sentiment, and structural market resilience. Many companies have reported quarterly results exceeding expectations, especially in technology and AI-related sectors, the latter boosting cloud and semiconductor sectors and data center infrastructure. High market returns are boosting investor optimism, encouraging more participation and long-term investing.
While Wall Street’s performance is supported by strong AI-driven growth, analysts caution that macroeconomic uncertainties—including inflation, interest rate policy, and geopolitical risks—may influence long-term sustainability. However, given the resilience of corporate earnings and the momentum in AI-related sectors, the market’s robust performance is likely to continue, albeit with potential for volatility due to the overall state of the national economy and growing concerns that AI is extinguishing many white-collar jobs, especially among new college graduates.
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• California’s Status as a Leading Economy. For the state, as well as the nation, there is inherent optimism in California’s economic status as the nation’s leading economy. A recent Bloomberg analysis found that California continues leading the nation economically, outpacing all states and every developed nation. In 2025, California continued a 16- year growth streak, growing faster than the second-largest state, Texas.
California is also home to more that 4.3 million small businesses, representing 99.8 percent of all businesses in the state and employing
7.6 million people.
A report from the Public Policy Institute of California highlights that California outperforms global competitors; dominates other U.S. states with a $4.3 trillion Gross Domestic Product (GDP), representing 14 percent of the entire U.S. economy; demonstrates sustained national leadership in innovation and business growth; and has grown 90 percent over the past 25 years, outpacing a national growth of 69 percent. Together, these factors mark California as the nation’s engine for innovation, entrepreneurship, job creation and economic growth.
The report also found that California has added nearly 3 million jobs since 2005, and the number of businesses with paid employees has increased by 52 percent, far outpacing the state’s population growth.
On a per capita basis, and as indicated in Chart 9, below, California’s economy outperformed every other large state and the nation over the long term.
Chart 9
California Growth in Per Capita Since 2000
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Fiscal Year 2026–27 General Operating Fund Position:
➢
The Proposed Fiscal Year 2026–27 Budget is balanced based on the following:
o General Operating Fund Revenue Estimate—$40,993,618
o General Operating Fund Appropriations—$41,625,162
o General Fund Unassigned Reserve Fund Transfer—$631,544 The transfer of funds from the General Fund Unassigned Reserve Fund eliminates the projected deficit of $631,544, creating a balance between the General Operating Fund Revenue Estimate of $40,993,618 and the General Fund Operating Fund Appropriations of $41,625,162.
➢
Measure L, the 1% transactions and use tax measure, was approved by Montclair voters on November 3, 2020. Beginning in April 2021 (the effective date for collection of Measure L by the California Department of Tax and Fee Administration – CDTFA), the City experienced growth in its General Fund Revenue earnings due to improved sales tax revenues derived from Measure L.
For Fiscal Year 2026–27, Measure L is projected to generate approximately $10.97 million in sales tax revenue, up from an estimated $10.79 million for Fiscal Year 2025–26 and an audited $10,726,546 in Fiscal Year 2024–25.
Tax earnings generated by Measure L are used to fund general government operations funded by the General Fund, including approximately $2,396,313 for annual debt service on the 2021 Issue of Lease Revenue Bonds which, in turn, is used to provide for several public works/infrastructure improvement projects in Montclair.
Together, Measure L and funds provided through the 2021 Issue of Lease Revenue Bonds, federal and state grants and Congressionally authorized Community Project Funds have been used, and will be used, to produce several positive benefits for the Montclair community including, but not limited to, the following:
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• Maintain a superior level of services to the community; • Achieve objectives of the Amended North Montclair Downtown Specific Plan (NMDSP), the Montclair Place District Specific Plan (MPDSP), the proposed General Plan Update, and the proposed Arrow Highway Mixed– Use District Specific Plan (AHMUD);
• Promote development within the City's Transit Oriented District (TOD); • Promote integration of expanded transit services in the community; • Achieve infrastructure improvements throughout the community, including improvements to streets, alleyways and bridges; • Promote community–oriented improvements to public safety programs; • Achieve a safer community;
• Promote safe routes to schools;
• Achieve improvements to existing parks and construct new park facilities; • Promote expansion of parklands, green spaces and open spaces; • Promote wages and benefit enhancements;
• Restore employee positions;
• Meet ongoing pension obligations;
• Produce balanced budgets;
• Facilitate annexation to the City of properties in the City's Sphere of Influence (SOI) and pursue economic development to further enhance the SOI and the City;
• Complete real property transactions;
• Promote economic development, citywide;
• Develop special funds to achieve reserves that target defined interests of the City;
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• Address affordable housing and homelessness; and
• Promote improvements to the General Operating Fund Reserve.
Revenue gains derived from Measure L have effectively been allocated into successive appropriations budgets to satisfy debt obligations, reverse budget reductions related to the COVID–19 pandemic, restore personnel levels across departments, improve personnel wages and benefits, satisfy Department needs for capital outlay, address a range of issues including affordable housing and homelessness, and plan for / achieve goals and objectives established by the City Council, including the above community objectives.
Over the past three years Measure L earnings, along with other tax sources, have been impacted by overall declines in revenue earnings triggered by an estimated
6.6 percent year–over–year decline in sales tax revenues in Fiscal Year 2023–34, coupled with an estimated recovery of just under 4 percent, year–over–year, in sales tax revenues for Fiscal Year 2024–25, and a projected 2.1 percent year-overyear decline for Fiscal Year 2025-26.
Heading into Fiscal Year 2026–27, economies at every level of government are staring into the headwinds of uncertainty stemming from a lack of clarity as to the course and direction of federal economic and fiscal policies. As discussed in the introduction to this Budget Message, this uncertainty, when coupled with immigrations detention and enforcement actions, is producing real and negative impacts on various economic sectors, resulting in declining revenue projections.
In recognizing the above impacts on the local economy, and based on available revenue data, the City Manager and Finance Team anticipated the likelihood of a deficit in General Fund revenue v. General Fund appropriations for Fiscal Year 2026–27. As indicated above, balance between revenues and appropriations is only achieved through a transfer of $631,544 from the Unassigned General Fund Reserve Fund and careful monitoring of, and adjustments and reductions to, each Department’s appropriations budget.
➢
At end-of-year June 30, 2027, the Fiscal Year 2026–27 General Operating Fund’s Unassigned Reserve Fund Balance estimate of $5,468,456 is projected to represent approximately 13.14 percent of the proposed General Fund Operating Budget—$41,625,162. The Fiscal Year 2026–27 year–end estimate remains short of the City Council’s minimum Operating Fund Unassigned Reserve Ratio of not less than 25 percent of the annual General Fund Operating Budget. Further, the end of year estimate represents a decline of $1,072,098 from the previous year- City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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end estimate of $6,540,554. The decline occurred for the following primary reasons:
• Revenue earnings for Fiscal Year 2025–26 underperformed, requiring use of Unassigned Reserve Funds to maintain a balanced budget for Fiscal Year 2025–26.
• Projected carryover of unspent revenue from Fiscal Year 2024–25 did not materialize, lowering the projected end-of-year allocation into the Unassigned Reserve Fund. Any carryover from the end-of-year audit for Fiscal Year 2025–26 will be allocated to the Unassigned General Fund Reserve with the intent of achieving or increasing the Fiscal Year 2026–27 end-of-year estimate of $5,468,456.
• Unanticipated liability claims, workers' compensation claims and Unemployment Benefit claims required a draw down on the Unassigned Reserve Fund.
• Transfer of $631,544 to the General Fund Operating Budget to produce a balanced budget for Fiscal Year 2026-27.
As a general rule, the Government Finance Officers' Association (GFOA) recommends no less than a 25 percent General Fund Reserve threshold to achieve the following: (i) provide for an agency's fiscal and operational integrity and stability; (ii) elevate an agency's municipal credit rating; (iii) provide liquidity; (iv) address local emergencies; and (v) provide for other unanticipated local fiscal requirements.
Both the GFOA and the California State Auditor’s Office encourage a 50 percent General Fund Reserve threshold target, vis–a–vis the General Operating Fund Budget. A 50 percent reserve-target-ratio provides for six-months of funds to meet expenditure obligations. City staff continue to work toward achieving both the 25 percent and 50 percent reserve targets within the Unassigned Reserve Fund.
Despite the projected reduction to the Fiscal Year 2026–27 end-of-year estimate for the Unassigned Reserve Fund, City staff is pleased to note that Montclair’s total combined reserves, including the proposed General Operating Fund’s endof-year Unassigned Reserve Fund balance of $5,468,456 and Special Purpose Reserve Funds balance of $25,374,325, together, equal $30,842,781— technically, when funds allocated to both the Unassigned General Fund Reserve Fund and the Special Purpose Reserve Funds are combined, they are equivalent to a 74.24 percent total allocation toward designated General Fund reserve funds.
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Based on the present requirement for a fund transfer from the Unassigned General Fund Reserve Fund to achieve balance between the Fiscal Year 2026-27 Appropriations and Revenue Budgets, the importance of maintaining a health Unassigned General Fund Reserve Fund capacity is clearly demonstrated. ➢
State Auditor Risk Dashboard. According to the California State Auditor, California cities without sufficient reserve funds may be considered high risk. In past rankings of the fiscal health of California municipalities, the State Auditor considered a number of fiscal categories including liquidity, debt burden, General Fund reserves, revenue trends, pension obligations, pension funding, pension costs, future pension costs, overall risk, and Other Post Employment Benefit (OPEB) Obligations / OPEB funding—OPEBs are the benefits, other than pension distributions, that employees may begin to receive from their employer once they retire. For most municipal agencies, OPEBs typically include life insurance and / or health insurance.
To provide clarity on factors related to fiscal risk, the California State Auditor operated a Local Government Dashboard. Unfortunately, for the present, the State Auditor’s Office suspended use of the dashboard, which functioned as a useful tool for cities to evaluate their fiscal operations, both internally and on a regional and statewide comparison basis. Cities at high risk could use the dashboard to identify their fiscal weaknesses and then use the data to identify means to shore up their respective areas of fiscal risk.
The California State Auditor initiated the dashboard after three California cities filed for bankruptcy protection, one in 2008 and two in 2012. In addition, several other cities were demonstrating evidence of severe fiscal stress, while other cities were speculating on the likelihood of filing for bankruptcy.
By initiating a local government audit program, the State Auditor provided a tool for municipal self–examination. In the end, however, the resources required to audit every city in the state proved challenging and overwhelming for the State Auditor and, instead, the State Auditor refocused its attention to fulfilling its oversight role over the various state agencies.
In the State Auditor's last financial risk evaluation covering Fiscal Year 2019–20 to Fiscal Year 2020–21 (Table 8, below), Montclair ranked 78 out of 471 municipal agencies. In Table 8, “Low” demonstrates low risk (the agency has a low risk of experiencing fiscal distress), “Moderate” demonstrates moderate risk (the agency has some risk of experiencing fiscal distress), and “High” demonstrates high risk (the agency has significant risk of experiencing fiscal distress).
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Based on the comparative year–to–year data in Table 8, the State Auditor determined that residents of Montclair would experience the continuation of essential services such as fire, police, road maintenance and parks. However, the dashboard suggested Montclair may need to increase revenue or reduce services or other expenses in order to deal with a major economic event, such as a recession.
Table 8
California State Auditor
City of Montclair Comparison of Fiscal Risk Rankings
Fiscal Year 2019–20 to Fiscal Year 2020–21
Liquidity Debt
Burden
General
Fund
Reserve
Revenue
Trends
Pension
Obligation
Pension
Funding
Pension
Costs
Future
Pension
Costs
OPEB
Obligation
OPEB
Funding
Overall
Ranking
Moderate
Improved
to
Low
High
Improved
to
Moderate
Low
Remains
at
Low
Moderate
Remains
at
Moderate
High
Remains
at
High
High
Improved
to
Moderate
High
Remains
at
High
High
Improved
to
Moderate
Low
Remains
at
Low
High
Remains
at
High
Moderate
Remains
at
Moderate
During the intervening years following release of the last State Auditor’s dashboard, Montclair continued pursuing a deliberative approach to achieve the following:
• Maintain a healthy Unassigned General Fund Reserve and Special Purpose Reserve Funds;
• Enhance tax revenues through the passage of Measure L; • Manage pension obligations through the 2021 Issue of Pension Obligation Bonds;
• Promote infrastructure improvements and address delayed maintenance through the 2021 Issue of Lease Revenue Bonds; and
• Limit Other Post–Employment Benefit (OPEB) obligations by maintaining caps on post–employment medical costs.
Together, the above deliberative efforts effectively addressed the State Auditor’s position that Montclair should increase revenue and otherwise control expenses to deal with any major economic event.
In using the State Auditor’s ranking criteria, City staff reconstructed the State Auditor’s local agency dashboard for the purpose of defining Montclair’s current fiscal risk ranking under the various evaluation criteria, as demonstrated in Table 9, below:
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Table 9
City of Montclair Internal Fiscal Risk Rankings
Fiscal Year 2023–24 to Fiscal Year 2026–27
Liquidity Debt
Burden
General
Fund
Reserve
Revenue
Trends
Pension
Obligation
Pension
Funding
Pension
Costs
Future Pension
Costs
OPEB
Obligation
OPEB
Funding
Overall
Ranking
Low
Maintained
at
Low
High
Improved
to
Moderate
Low
Remains
at
Low
Moderate
Adjusted back
to
Moderate
High
Improved
to
Moderate
Moderate
Improved
to
Low
High
Improved
to
Moderate
Moderate
Adjusted back
to
Moderate
Low
Remains
at
Low
High
Improved
to
Moderate
Moderate
Adjusted
back to
Moderate
Even though Table 9 represents an internal self-evaluation of Montclair’s “Fiscal Risk Ranking,” it is useful in demonstrating the City Council's ongoing commitment to not only address the myriad needs related to maintaining a vibrant community and improving infrastructure, but also to address the City's fiscal posture by lowering fiscal risk.
Establishing lower fiscal risk greatly improves the City's credit rating and ability to borrow at lower interest rates, as was the case when the City received favorable interest rates upon issuance of its 2021 Issue of Lease Revenue Bonds and 2021 Issue of Pension Obligation Bonds.
Based on available financial data, the tax revenue performance of Measure L and the annual expenditure controls related to issuance of the 2021 Issue of Pension Obligation Bonds have combined to promote the City's ability to improve its risk profile across the board to effectively establish a Low– to Moderate–risk rating.
OPEB Funding. In relation to Montclair’s “OPEB funding,” according to the most recent City of Montclair Annual Financial Report for the Fiscal Year Ended June 30, 2025, the City’s OPEB Funding requirement has continued to decline from $12,199,974 in 2021 to a balance of $9,434,671 at end-of-year June 30, 2025.
The City elected to finance its OPEB on a “pay–as–you–go–basis” instead of placing OPEB funding in a Trust, where they would become unavailable for general or emergency government operations; thus, the State Auditor maintained a “High” rating for the City’s OPEB obligation. However, as it turns out, the decline in the City’s OPEB Funding requirement is evidence that Montclair has effectively maintained and managed the obligation over the past several decades (as indicated by the Annual Financial Report for the Fiscal Year Ended June 30, 2025 and Table 9’s “Low” rating for “OPEB Obligation”), despite the fact that the City did not place OPEB-designated funds into a restrictive Trust.
In lieu of placing OPEB funds in a Trust Montclair, instead, and in addition to the “pay–as–you–go–basis”, has incorporated $2 million into an OPEB Special Purpose City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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Reserve Fund, effectively earmarking funds (similar to a Trust) for the stated purpose of demonstrating funding capacity for OPEB obligations. City staff are committed to increasing the OPEB Special Purpose Reserve Fund to the OPEB Funding Requirement as funding is available.
The Government Accounting Standard Board's (GASB's) Statement 75 recommends securing OPEB funds in a Trust; the City Manager and Finance Director have, however, determined that assigning liability for OPEBs to the Appropriations Budget on a “pay–as–you–go–basis” provides an effective means for managing the liability. Further, this strategy is reflective of the City’s normal business practice to annually budget for required appropriations.
Self-Insured Retention Fund. The Unassigned General Fund Reserve Fund also serves as a self–insured retention (SIR) fund. For each claim against the City, the SIR represents a pre–determined maximum obligation limit the City is responsible for covering on each settled claim approved, litigated, or otherwise ordered for payment in consultation with, and the cooperation of the City's General Liability Insurance provider. Under current policy provisions offered through the California Insurance Pool Authority (CIPA), the City is liable for the first $500,000 in liability coverage per claim. Drawdowns on reserve funds will ultimately be reflected in end-of-year reserve fund balances.
In January 2026, CIPA did exclude Councilmember Benjamin Lopez from Professional Liability Insurance Coverage. This exclusion would mean that in any claim or matter of litigation against the City and / or Councilmember Lopez as an individual and member of the governing board, both Councilmember Lopez and, potentially, the City, would be exposed to the full cost of any award of settlement related thereto, including court costs and attorneys’ fees. In the current litigation environment, courts / juries are not averse to awarding claimants several million dollars in settlement fees and court costs.
SECTION II. DEBT SERVICE ON BONDS
Debt Service Funds:
➢
Over the past decade, the City Council has used debt service (see discussion, below) as a fiduciary tool to (i) promote operational excellence; (ii) continue responsible fiscal management; and (iii) facilitate infrastructure improvements throughout the community. With minor variations year–over–year, these debt service obligations include the following:
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• Approximately $2,597,163 annually for debt service on the 2014 Issue of Lease Revenue Bonds–with maturity in 2045;
• Approximately $2,396,313 annually for debt service on the 2021 Issue of Lease Revenue Bonds, with maturity through 2051; and
• Approximately $4,434,713 annually for debt service on the 2021 Issue of Pension Obligation Bonds, with maturity through 2041.
Together, the use of bonds has resulted in the annual commitment of General Fund Revenue as follows:
• Approximately $9,428,189 in General Fund Revenue to debt service obligations into Fiscal Year 2041–42, at which time debt service on the 2021 Issue of Pension Obligation Bonds will have matured. • Thereafter annual debt service on the remaining two bonds will be approximately $4,993,476 into Fiscal Year 2045–46, at which time debt service on the 2014 Issue of Lease Revenue Bonds will have matured. • Thereafter, annual debt service on the remaining 2021 Issue of Lease Revenue Bonds will be approximately $2,396,313 until maturity in Fiscal Year 2051–52.
The preceding allocation commitments are based on the presumption that the issue of bonds identified above have not been subject to refunding / refinancing or otherwise achieve bond defeasance before bond maturity.
At each stage of completion of debt service on the above bonds, that portion of funds committed to debt service will be restored to the General Fund for general government operations or be available for refinancing of any new issue of bonds, as determined by the then elected governing body of the City of Montclair. ➢
In November 2014, the City completed refinancing of its 2005 Issue of Lease Revenue Bonds through issuance of the 2014 Issue of Lease Revenue Bonds.
Refinancing the 2005 Issue allowed the City to take advantage of lower bond rates and produce capital for critical infrastructure projects. Refinancing allowed the City to retire the 2005 Issue of Lease Revenue Bonds and provided $22,083,979 in new bond fund resources for critical public works/infrastructure improvements.
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Concurrent to establishing the Debt Service Fund for the 2014 Issue of Lease Revenue Bonds, the City Council made the decision to annually allocate approximately $2.6 million toward debt service for the 2014 Issue, including approximately $1.9 million± in General Fund Revenue and $750,000± in residual redevelopment revenue—representing the City's share of annual property tax increment distribution derived from the former Montclair Redevelopment Agency (the "RDA").
In Fiscal Year 2021–22, and in consideration of the improved overall projected health of the General Fund Revenue Budget, the City Council adopted a proposal from the City Manager to alter the funding structure for the 2014 Issue of Lease Revenue Bonds Debt Service Fund to reflect a general allocation of General Fund Revenue for annual bond payments, and remove the commitment of residual redevelopment property tax revenue, currently $875,000± to the Debt Service Fund. This adopted action increased funding capacity for the Economic Development Agency Assets Fund (EDAAF) to finance Economic Development operations, acquire real property, and enhance the City's ability to support the Montclair Housing Authority and Montclair Housing Corporation, and the commitment of those latter two entities to support affordable housing programs.
The Fiscal Year 2026–27 proposed allocation to the 2014 Issue of Lease Revenue Bonds Debt Service Fund is $2,597,163—a sum sufficient to service debt on the 2014 Issue of Lease Revenue Bonds for Fiscal Year 2026–27.
Committing General Fund Revenue for debt service provides assurance to credit raters and bond holders of the City's fiscal capacity to meet its debt service obligations. Meeting debt service obligations with a commitment of funding is essential to maintaining and improving the City's bond rating, which in turn improves the City's creditworthiness, facilitates lower interest rates on future bond issues, and helps achieve lower fiscal risk.
Annually allocating General Fund Revenue to a separate Debt Service Fund, as outlined herein, effectively removes debt service for the 2014 Issue of Lease Revenue Bonds as an obligation of the General Fund Operating Budget. It is important to realize, however, that annual debt payment on the 2014 Issue of Lease Revenue Bonds continues to remain an obligation of the Total Operating Budget.
Segregating General Fund Revenue for annual debt service on the 2014 Issue of Lease Revenue Bonds should continue until the 2014 Issue of Lease Revenue Bonds matures. The current year of maturity for the 2014 Issue of Lease Revenue Bonds is 2045.
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The 2014 Issue of Lease Revenue Bonds became subject to refinancing in calendar year 2024. City staff recommends that the City Council only consider refinancing of the 2014 Issue of Lease Revenue Bonds under the following circumstances:
• Available interest rates at the time of refinancing would produce a lower annual repayment, and there is no net monetized increase to total debt service on the bonds—current refinancing rates exceed existing bond rates; and
• The City Council elects to refinance the 2014 Issue to finance a new series of infrastructure projects.
➢
On September 20, 2021, the City Council adopted Resolution No. 21–20, approving the issuance of lease revenue bonds for public works/infrastructure projects. Issuance of the 2021 Issue of Lease Revenue Bonds provided $47,562,919 in new bond fund resources for critical public works/infrastructure improvements.
Concurrent to establishing the Debt Service Fund for the 2021 Issue of Lease Revenue Bonds, the City Council, at its meeting of September 20, 2021, directed City staff to annually allocate approximately $2.6 million in General Fund Revenue for payment on the 2021 Lease Revenue Bonds.
The Fiscal Year 2026–27 proposed allocation to the 2021 Lease Revenue Bond Debt Service Fund for debt service payment is $2,396,313. The current year of maturity for the 2021 Issue of Lease Revenue Bonds is 2051.
As indicated in Table 10, below, 2021 Issue of Lease Revenue Bond projects approved by the City Council represent a wide variety of targeted infrastructure improvements including the continuation of street pavement projects, rehabilitation of parks, improving safety along routes to schools, and a variety of facility improvements.
Projects listed in Table 10 were originally presented to the City Council for consideration at the September 20, 2021, City Council meeting, and were incorporated into the operating statement for the 2021 Issue of Lease Revenue Bonds. an update on listed projects was presented at an April 1, 2024, City Council workshop. In addition, projects are reflected in the City’s Five-Year Capital Improvement Program (CIP) Fiscal Years 2024-2029.
The list of infrastructure projects is subject to revision to address evolving needs of the City. For example, in Fiscal Year 2025-26 the project list was updated to City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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reflect an allocation of $2 million to partially fund the City’s obligation to join the Animal Resources Center (ARC)—a JPA founded jointly by the cities of Ontario, Chino, Chino Hills, and Montclair. Animal control services provided through the ARC will also be provided to the west end unincorporated area of San Bernardino County.
Project costs identified in Table 10 exceed the availability of funds provided through the 2021 Issue of Lease Revenue Bonds; however, City staff has secured several grants to augment projects costs and continue working on securing additional grants. In addition, some projects on the list may not be achieved with 2021 Lease Revenue Bonds. Other projects will be subject to revision to accommodate scheduling, or their respective costs may be offset by other available funding. Updates on projects funded with 2021 Issue of Lease Revenue Bonds will be presented to the City Council on a periodic basis.
Table 10
2021 Issue of Lease Revenue Bonds Projects
Project Description Estimated
Construction Cost
Estimated Design Cost Right of Way
Acquisition Cost
Project Management
Cost
Median/Street
Improvements
Arrow Highway
Benson Avenue
Central Avenue
Holt Boulevard
Mills Avenue
Mission Boulevard
Monte Vista Avenue
Palo Verde Street
Richton Street
Moreno Street
Alleyways–Citywide
$28,675,000 $400,000 $5,900,000 $1,800,000
Parks
Eleven City–owned
parks
$13,100,000 $450,000 $0 $250,000
Infrastructure
Broadband
Central Avenue
Bridge
Fire Station 152
Public Parking
Garage
San Antonio Creek
Trail
Systemic Street
Analysis/
Safe Routes to
Schools
$55,300,000 $1,720,000 $1,000,000 $1,500,000
Other
Animal Resources
Center Capital
$10,000,000 $0 $0 $0
TOTALS $107,075,000 $2,570,000 $6,900,000 $3,550,000
TOTAL COMBINED: $120,095,000
Refinancing of the 2021 Issue of Lease Revenue Bonds is not available any earlier than November 2031. City staff recommends that refinancing be considered only under the following circumstances:
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• Available interest rates at the time of refinancing would produce a lower annual repayment, and there is no net monetized increase to total debt service on the bonds—current refinancing rates exceed existing bond rates; and
• The City Council elects to refinance the 2021 Issue to finance a new series of infrastructure projects.
Committing General Fund Revenues for debt service provides assurance to credit raters and bond holders of the City's fiscal capacity to meet its debt service obligations. Meeting debt service obligations with a commitment of funding is essential to maintaining and improving the City's bond rating, which in turn improves the City's creditworthiness, facilitates access to lower interest rates on future bond issues, and helps achieve lower fiscal risk.
Annually allocating General Fund Revenue to a separate Debt Service Fund, as outlined herein, effectively removes debt service for the 2021 Issue of Lease Revenue Bonds as an obligation of the General Fund Operating Budget. It is important to realize, however, that annual debt payment on the 2021 Issue of Lease Revenue Bonds continues to remain an obligation of the Total Operating Budget.
Typically, Lease Revenue Bonds must be spent within five–years of the issuance date; however, working with bond counsel, City staff has identified alternative mechanisms for investing and holding residual bond funds for an extended period, ensuring that the capacity to use the funds into the future remains a viable option. This capacity to retain residual funds enhances the City’s ability to secure state and federal grants and, to the extent possible, use the 2021 Issue of Lease Revenue Bonds as a matching source. Combining grants and bond funds has greatly enhanced the City’s capacity to pursue many more infrastructure projects than could otherwise be achieved by use of City-obligated bond funds only. ➢
On September 20, 2021, the City Council adopted Resolution No. 21–3321, approving the issuance of pension obligation bonds (POBs) and transferring debt from the City's California Public Employees' Pension System (CalPERS) Unfunded Accrued Liability (UAL) account to the POB—the UAL is a debt owed to CalPERS for pension liabilities that are not paid for either by CalPERS investments or through the normal cost rate payments made by employees and employers. CalPERS assigns UAL based on each agency's respective, unfunded pension liabilities. The value of the City's 2021 Issue of Pension Obligation Bonds was $62,190,000.
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The Fiscal Year 2026–27 proposed allocation to the 2021 Issue of Pension Obligation Bonds Debt Service Fund for debt service payment is $4,434,713. The current year of maturity for the 2021 Pension Obligation Bonds is 2041.
Refinancing of the 2021 Issue of Pension Obligation Bonds is not available any earlier than November 2031. City staff recommends that refinancing be considered only under the following circumstances:
• Available interest rates at the time of refinancing would produce a lower annual repayment, and there is no net monetized increase to total debt service on the bonds—current refinancing rates exceed existing bond rates; and
• The City Council elects to refinance the 2021 Issue of Pension Obligation bonds to finance any unanticipated, significant increase in the UAL.
Committing General Fund Revenues for debt service provides assurance to credit raters and bond holders of the City's fiscal capacity to meet its debt service obligations. Meeting debt service obligations with a commitment of funding is essential to maintaining and improving the City's bond rating, which in turn improves the City's creditworthiness, facilitates access to lower interest rates on future bond issues, and helps achieve lower fiscal risk.
Annually allocating General Fund Revenue to a separate Debt Service Fund, as outlined herein, effectively removes debt service for the 2021 Issue of Pension Obligation Bonds as an obligation of the General Fund Operating Budget. It is important to realize, however, that annual debt payment on the 2021 Issue of Pension Obligation Bonds continues to remain an obligation of the Total Operating Budget.
Through the issuance of POBs, Montclair achieved the following:
• Improved its control over the level of annual payments required for UAL debt service;
• Enhanced local capacity to plan for the City's pension expenses for budgeting purposes, while concurrently producing short– and long–term savings vis–à–vis annual UAL payments to CalPERS; and
• Expanded the City's capacity to maintain and improve services, programs, working conditions, and the City's fiscal profile.
The 2021 Issue of Pension Obligation Bonds has greatly assisted the City in controlling unfunded pension liabilities; however, normal cost increases and new City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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unfunded liabilities continue to accrue on an annual basis—increases that are projected to continue over the next fifteen to twenty years when lower pension costs related to PEPRA’s reduced pension formulas (2.7% @ 57 for public safety members and 2% @ 62 for miscellaneous members, both at three–year final compensation for calculating retiree annuities) for employees hired on or after January 1, 2013, dominate CalPERS’ active and annuitant participants.
Strategic budget planning for known (and unknown) cost increases related to CalPERS’ normal and unfunded cost rates is essential to the City's long–term fiscal health and avoidance of penalties related to any inability to meet payment obligations.
Public Employees’ Pension Reform Act (PEPRA). While changes made to public employee pension formulas under the California Public Employees’ Pension Reform Act (PEPRA) of 2013 are considered important long–term pension reform features, an analysis of PEPRA impacts indicates that PEPRA has created shortfalls in CalPERS’ unfunded pension liabilities—in part because of diminished normal rate employer contributions under reduced formulas.
Other PEPRA–related forms, including caps on retirement earnings and averaging final compensation over three years will reduce long–term costs and future unfunded liabilities over the next twenty years, but will have little impact on current unfunded liabilities for the near future.
• An emerging threat to PEPRA is AB-1383 (2026), which proposes changes to PEPRA to enhance retirement benefits for public safety members, effectively improving the PEPRA “safety” formulas.
Under current PEPRA, safety members must use one of three formulas:
o 2% at age 57
o 2.5% at age 57
o 2.7% at age 57
AB-1383 would:
o Lower the retirement age for these formulas to 55 instead of 57. o Expand the formula options to include a 3% at age 55 formula, in addition to the existing 2.5% and 2.7% at age 55.
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o Allow employers and recognized employee organizations to negotiate in a Memorandum of Understanding (MOU) to place members in a lower or higher safety formula, or to share contribution costs.
Pensionable compensation limits for PEPRA members would be adjusted to match federal law caps, with annual inflation adjustments.
AB-1383 is projected to (i) increase annual normal cost contributions by an estimated $343 million in the first year; and (ii) raise the present value of future benefits by roughly $5.3 billion across state, school, and local agency plans.
Transition to the improved formulas would result in significant cost increases, reduce financial flexibility, and undermine pension liability reduction progress made under PEPRA.
AB-1383 has passed the Assembly Appropriations Committee and is in committee referral to the Senate. It is still under legislative review and may be further amended before enactment. Montclair has issued letters of opposition to AB-1383. If AB-1383 passes, it will raise the City’s normal cost rate and add significantly to the UAL, further harming the City’s ability to effectively exercise its fiduciary duties.
The City Council’s decision to issue the 2021 Issue of Pension Obligation Bonds was the correct decision because it provides Montclair the ability to control the interest on new, unfunded liabilities, and pay off accruing liabilities on an annual basis, if practical, without the accumulation of interest.
Annual payments on the 2021 Issue of Lease Revenue Bonds are capped at a lower interest rate than what is assessed by CalPERS, allowing the City the ability to pay down the accrued unfunded liability over twenty years, while providing potential capacity to pay off new unfunded liabilities without accumulating interest on an annual basis.
UAL / POB Amortization Fund. To provide for covering unanticipated increases in the UAL the City Council, in Fiscal Year 2021–22, established the UAL / POB Amortization Fund (UAL / POBAF), a Special Purpose Reserve Fund established as part of the City Council's adopted Pension Policy. The Pension Policy endorsed creation of a UAL / POB Amortization Fund to address any new UAL while the POBs remain outstanding.
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Pursuant to City Council policy established with adoption of the Fiscal Year 2022– 23 Operating Budget, the UAL / POBAF is to be used over the twenty–year POB payment cycle to achieve the following objectives:
• Annually service any new growth in the UAL;
• Reduce the amortization period on the POBs by paying off the bonds early; and/or
• Further reduce accruing interest that adds to the base UAL.
The UAL / POBF Amortization fund incorporates funds set aside pursuant to the following formula:
• The UAL / POBAF uses the Fiscal Year 2021–22 CalPERS UAL payment of $5,761,184 as its base year for defining UAL payments, minus the 2023 POB Debt Service payment of $4,342,705 to establish a minimum annual General Fund contribution of $1,418,479, deposited annually into the UAL/POBAF.
• The UAL/POBAF will, in turn, be used over the twenty–year POB maturity period to achieve the following objectives:
o Annually service any new growth in the UAL;
o Reduce the amortization period on the POB by paying off the bonds early; and/or;
o Further reduce accruing interest that adds to the base UAL.
The $3.1 million allocated to the UAL/POBAF for Fiscal Year 2025–26 represents current funding status pursuant to the UAL/POBAF Pension Policy. While CalPERS has demonstrated positive growth in its fund portfolio over the past year, and is expected to reduce UAL impacts on member agencies for Fiscal Year 2027-28, it is important to recognize that the UAL/POBAF may ultimately require an additional allocation of General Fund Revenue in future years to keep up with projected UAL increases stemming from any losses and projected losses sustained by CalPERS related to the Fund’s investment portfolio; further, this obligation for additional funding will not be avoided if AB-1383 (2026) becomes law.
The Fiscal Year 2025–26 UAL payment made to CalPERS is $2.17 million. The Fiscal Year 2026-27 payment is projected to be $3.18 million—both payments demonstrate significant and successive year-over-year increases in the UAL.
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The City Council should expect successive, annual UAL increases at least through 2030.
Section III. GENERAL OPERATING FUND UNASSIGNED RESERVES FUND ➢
The General Operating Fund is the City's primary funding source for day–to–day general government operations, services and supplies costs, personnel expenditures, and capital improvement projects. It is, therefore, imperative that the General Operating Fund be managed with the highest standard of adherence to fiduciary responsibilities—a duty that includes maintaining unrestricted cash to sustain the organization on a day–to–day basis.
In support of maintaining a high fiduciary standard, City staff continue to address a primary City Council objective: Maintain the General Operating Fund Unassigned Reserves Fund Balance at a healthy level for local government operations. The minimum “healthy level” standard recommended by GFOA is no less than 25 percent of the General Operating Fund Budget; i.e., the "General Operating Fund Reserve Ratio" or "Reserve Ratio".
As discussed above under “Managing Fiscal Risk.” City staff also recognize that GFOA and the California State Auditor’s Office recommend a 50 percent General Fund Unassigned Reserve ratio as the ideal threshold, vis–a–vis the General Operating Fund Appropriations Budget. Long-term, City staff will continue to work toward this larger, GFOA–recommended 50 percent reserve target for Montclair’s General Operating Fund Unassigned Reserves Fund.
In recent years, achieving a 25 percent Reserve Ratio proved difficult in the face of increasing personnel-related costs, driven primarily by significant annual increases to the City’s CalPERS UAL and employer contribution rates.
Table 11, below, compares the current fiscal year General Operating Fund Unassigned Reserves Fund Balance (Fiscal Year 2026–27) with that of the previous seven fiscal years.
As indicated in Table 11, as of June 30, 2027, the Fiscal Year 2026–27 General Operating Fund’s Unassigned Reserves Fund Balance estimate of $5,468,456 is projected to be approximately 13.14 percent of proposed General Fund Operating Appropriations—$41,625,162.
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Table 11 shows that over the past eight fiscal years, inclusive of Fiscal Year 2026– 27, the Reserve Ratio has fluctuated with a low of 13.14 percent and a high of
24.95 percent.
Table 11
General Operating Fund’s Unassigned Reserve Fund Balance Fiscal
Year
Operating
Fund Balance
Operating
Appropriations Percentage
Estimated 2026-27 $5,468,456 $41,625,162 13.14%
2025-26 $6,540,554 $39,524,382 16.55%
2024-25 $8,600,000 $37,693,425 22.82%
2023-24 $8,000,000 $35,641,007 22.46%
2022-23 $7,264,297 $32,591,823 22.29%
2021-22 $8,000,000 $32,064,243 24.95%
2020-21 $5,750,543 $28,730,780 20.02%
2019-20 $6,157,935 $30,786,656 20.00%
Changes in the General Operating Fund’s Unassigned Reserve Balance are generally attributed to the following fiscal–related factors:
• A difference in General Fund Operating Appropriations between consecutive years—this general category reflects all expenditure categories including, but not limited to, personnel-related expenditures, services and supplies, capital outlay, and citywide costs; • Funding debt service funds that require adequate funding for annual payments:
o 2021 Issue of Lease Revenue Bonds Debt Service Fund ─ funded with a transfer of monies from the General Fund Revenue Budget; o 2021 Issue of Pension Obligation Bonds Debt Service Fund ─ funded with a reallocation of General Fund Revenue previously committed to annual UAL payments; and
o UAL/POB Amortization Fund ─ funded with General Fund Revenue to address any new UAL growth in pension obligations.
• Adjustments to balances in Special Purpose Reserve Funds to address a variety of issues including, but not limited to, the following:
o New equipment purchases;
o Evolving obligations to a variety of programs;
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o Unanticipated personnel- and pension-related costs;
o Self–insurance retention liabilities stemming from litigation. • Funding allocations to the Economic Development Agency Assets Fund for real property acquisition and other operational responsibilities of the Montclair Economic Development Agency.
For Fiscal Year 2026-27, changes in the General Operating Fund’s Unassigned Reserve Balance are directly attributed to the following:
• Revenue earnings for Fiscal Year 2026-27 are projected to underperform, requiring use of $631,544 from the Unassigned Reserve Fund to maintain a balanced budget for Fiscal Year 2026–27, lowering the projected end-ofyear balance for the Unassigned Reserve Fund. • Projected carryover of unspent revenue from Fiscal Year 2024-25 did not materialize, nor is it expected to materialize for Fiscal Year 2025-26; and • Unanticipated liability claims, workers' compensation claims and Unemployment Benefit claims required a draw-down on the Unassigned Reserve Fund;
➢ Maintaining a Healthy General Fund Operating Fund Unassigned Reserve Fund Balance.
In recent years, the City’s ability to maintain a relatively healthy General Fund Operating Fund Unassigned Reserve Fund Balance has been accomplished through commitment to the following coordinated objectives:
• Fiscal restraint achieved by implementation of sound economic policies and practices. The City Council and management team continue maintaining vigilance over all aspects of the budget process, carefully considering each expenditure request for personnel, services and supplies, capital outlay, equipment replacement, facility and infrastructure maintenance, and travel.
• Evaluating the distribution of personnel–related costs between the General Operating Fund, other City entities (Successor Agency) and other City Funds (Sewer Fund, Grant Funds, etc.). City staff annually review and redistribute percentages of shared personnel, services and supplies, and capital costs between the General Fund and other City Funds and grants capable of supporting re–assigned expenditure demands.
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• Maintaining an appropriate employee ratio. Over the past nineteen years the City experienced significant fluctuations in the numbers of personnel— fluctuations due primarily to fiscal decline related to the Mortgage Crisis and Great Recession of 2006 to 2009, the economic downturn related to the COVID–19 pandemic and, presently, uncertainty in the national and global economy created by the economic policies of the federal administration.
Over these past nineteen years, personnel totals declined from a high of 231 full–time employees in Fiscal Year 2007–08 to 172 full–time employees in 2017–18, but rebounded in recent years, climbing gradually to 204 full– time funded positions in the Fiscal Year 2025–26 Operating Budget.
The Fiscal Year 2026–27 Budget does, however, incorporate temporary freezes on designated vacant positions—freezes that will remain in place until the City staff can identify economic improvements to General Fund Revenue earnings.
The Fiscal Year 2026–27 Budget does not include, nor does it anticipate the layoff of any current employees. The City Manager is, however, exploring the potential for annexation to the San Bernardino County Fire District for fire protection services. This effort evolved out of an ongoing increase in attrition in the Montclair Fire Department (MFD) within various classifications and concerns related to the ability of the MFD to recover from the attrition through an aggressive recruitment program. • Require employees to pay a portion of the California Public Employee Retirement System (CalPERS) Member Contribution. Starting in 2009, the City Council impacted personnel–related costs by directing that employees pay a portion of their individual CalPERS Member contributions.
Employee–paid member contribution requirements now cover all full–time City employees and vary in contribution rates based on the following:
o Each employee’s pension formula;
o Employee group representation; and
o Pension status with CalPERS—this latter component is based on whether an employee is a classic member (a CalPERS member hired before January 1, 2013) or a post–classic member covered under the Public Employee Pension Reform Act (PEPRA) of 2012—PEPRA affects employees hired on or after January 1, 2013, and mandates what the employee contribution rate will be from year-to-year.
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o The City Manager recommends that any migration to an improved PEPRA formula for public safety personnel, such as that proposed under AB-1383 (2026), be fully funded by members of the respective bargaining groups / bargaining agreements.
• Implementation of revenue enhancement measures.
o Measure L – Existing Measure. In November 2022, the City Council asked Montclair voters to enact Measure L, a District tax that authorized a 1 percent transactions and use tax on qualifying purchases. Measure L is projected to generate approximately $10.97 million in sales tax revenue in Fiscal Year 2026–27. Tax revenue generated by Measure L is used to fund general government operations funded by the General Fund, including approximately $2,396,313 for annual debt service on the 2021 Issue of Lease Revenue Bonds which, in turn, is used to provide for several public works/infrastructure improvement projects in Montclair. o Community Facilities Districts – Existing Measure. With each new housing development, the City Council has directed creating Community Facilities Districts (CFDs) to generate funds to offset the cost of public safety and public works services generated by new residential development. Existing Community Facilities Districts generate approximately $573,000 annually.
o Commercial Cannabis Businesses – Proposed Plan. In Fiscal Year 2026–27, the City Council will be asked to consider adoption of a revenue raising ordinance for commercial cannabis activities. A workshop on the draft proposed commercial cannabis ordinance was conducted on June 3, 2026.
▪ In 2022, Montclair voters approved a sales tax measure of up to 7 percent on the sale of commercial cannabis products in Montclair. Initial projections suggest that implementation of a commercial cannabis licensing program could generate
more than $2 million in annual General Fund tax revenue for the City.
o User Fee Revisions – Proposed Measure. On May 4, 2026, a workshop was presented related to a Cost-of-Service Study. Based on outcomes from the Study, the City can potentially generate $736,500 annually in Personal Choice Services—costs forced on the City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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City through normal service demands, growth and general economic inflation.
o Utility Users Tax – Proposed Measure. Adjust the Utility Users Tax (UUT) to its voter authorized rate of 4.74 percent, generating an estimated $600,000 annually in new UUT revenue.
o Utility Users Tax – Proposed Measure. Considering asking voters to amend the UUT to include cable / streaming services and / or other applicable utilities not currently represented. Additions to the UUT could generate an estimated $500,000 to $800,000 in additional UUT revenue.
o E-commerce – Proposed Measure. City staff will continue to pursue legislation to amend California’s current tax code related to designation of point of sale for online transactions. However, that effort has thus far been unproductive. As an alternative, and as discussed above, the City Manager may recommend consideration of a class action lawsuit related to e-commerce transactions. Success in a class action lawsuit could annually generate use tax revenues for Montclair in excess of $2 million.
o Monte Vista Fire Protection District – Proposed Measure. In early 2026 the City Manager directed the Finance Department to evaluate property tax transfers from San Bernardino County for fire protection services provided to the Sphere of Influence through the Monte Vista Fire Protection District. The audit was inconclusive, and the HdL Companies, the City’s tax consultant, was directed to make inquires with the San Bernardino County Auditor-Controller / Treasurer / Tax Collector (ATC). HdL conclusively determined that the ATC had ceased transfers on or about 2005. City staff are currently in negotiations to secure back payments of property tax receipts and convert prospective payments to a single, annual electronic transfer. Prospective annual payments are estimated at approximately $760,000, plus an escalator. Back payments for services rendered are undetermined at this time.
o A-Line Litigation – Proposed Measure. Continue pursuing current claims against the San Bernardino County Transportation Authority (SBCTA) regarding extension of light rail to the Montclair Transit Center. The City has spent more than $100 million on activities related to the light rail extension project. Further, a draft report by Beacon Economics indicates that extension of light rail to the Transit Center could result in the following:
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▪ $7.56 billion in economic output related to housing
construction in North Montclair, Claremont and Upland;
▪ $860 million in tax revenue—$46 million to the County and $105 million to the sub-county agencies;
▪ An additional $450 million in annual economic activity in the County, of which $362 million would occur in Montclair; ▪ $24.2 million per year in taxes for the region—$9 million for Montclair, $7.4 million for the County, and $7.8 million for other agencies in the region;
▪ $6.5 million per year in new property tax revenue between the County of San Bernardino, Montclair, Claremont and
Upland;
Recoverable damages associated with litigation are not presently estimated.
o Commercial Use of the Former Pep Boys Facility – Proposed Measure. The City Manager and Economic Development Agency Director are evaluating the conversion of the former Pep Boys Facility, located at 5150 Arrow Highway, into a commercial use with the potential to generate up to $30,000 to $50,000 monthly in lease revenue for the City.
o I-10 Freeway-Adjacent Electronic Messaging Sign – Proposed Measure. The Economic Development Agency Director is evaluating the potential for installation of an Electronic Messaging Sign adjacent to the I-10 Freeway that would generate advertising revenue for the City.
o Opportunity Zone – Proposed Measure. City staff are seeking designation of the North Montclair Census District as an Opportunity Zone under reauthorization provisions of the One, Big, Beautiful Bill Act. Opportunity Zone designation will allow for infusion of investment capital in North Montclair. According to an analysis by Beacon Economics, investments in Montclair could be more than $7 billion.
The City Manager and City staff will continue to evaluate for, and, when appropriate, present for City Council consideration, additional measures designed to enhance Montclair’s revenue profile and enhance the City’s capacity to deliver City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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programs, services and improvements to the Montclair community and Montclair organization.
More on the A Line. The future of the A Line (formerly Gold Line) light rail extension from Pomona to the Montclair Transit Center faced a serious challenge when, on September 3, 2025, by a vote of 15-11, the San Bernardino County Transportation Authority (SBCTA) Board of Directors defunded the Gold Line Extension Project to the City of Montclair. Then, on February 4, 2026, the SBCTA Board, by a vote of 23-0-1, reallocated funding previously dedicated to the Gold Line Extension to Montclair for other purposes.
Montclair alleges that the Board’s action to defund the Gold Line Project is in violation of the amendment process as provided for in SBCTA Ordinance No. 04- 01 (Measure I), inclusive of its Transportation Expenditure Plan.
As a result of the SBCTA Board’s actions, the City of Montclair, on December 16, 2025, filed a Demand to Cure, citing the SBCTA Board’s alleged violation of provisions in Ordinance No. 04-01 related to amending the Transportation Expenditure Plan [or its defunding the Gold Line Project], and demanding that the Board correct its violations and fund and build the Gold Line Extension to Montclair. Ordinance No. 04-01 specifies a specific process the SBCTA Board must follow in relation to amending [adding, amending, or removing projects] Ordinance No. 04-01’s Transportation Expenditure Plan. The Board failed to follow the voter-approved process contained in Ordinance No. 04-01.
The SBCTA Board failed to respond to Montclair’s Demand to Cure, initiating further action by Montclair, including two claims, the first filed on February 6, 2026, and the second on February 19, 2026, with claims alleging, among other things, the following:
o SBCTA violated the electorates’ and Measure I’s purpose and intent; o SBCTA’s actions disparately impacted on members of protected classes;
o SBCTA’s actions represent discrimination based on, without limitation, race, national origin, and disability;
o SBCTA failed to comply with voter approval of Ordinance No. 04-01 and its Transportation Expenditure Plan, thereby violating the electorate’s and Measure I’s purpose and intent;
o SBCTA prioritized other projects at the expense of the Gold Line Extension to Montclair, directing SBCTA staff to dedicate funds committed to the Gold Line Extension to Montclair to other regional City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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projects, funneling funds to more affluent areas with lower minority populations and negatively impacting low income “priority” populations;
o SBCTA, in violating Ordinance No. 04-01’s Transportation Expenditure Plan, violated the Board’s obligation to prioritize disadvantaged communities as required by local and regional transportation plans and related law and policy; and
o SBCTA unlawfully retaliated against the City of Montclair for asserting its claims against SBCTA, including its claim of discrimination based on income, race, national origin, disability and membership in other protected classes. Retaliation came in the form of rejection of a request from Montclair for a letter of support for a grant related to land acquisition at the Montclair Transit Center. In its response back to Montclair, SBCTA indicated its approval of Montclair’s efforts, but that it would not submit a letter of support unless and until Montclair ceases referencing the Gold Line as part of the City’s planning efforts for the Montclair Transit Center.
At a Closed Session in March 2026, the SBCTA Board rejected both claims, leaving Montclair to pursue litigation, which the Montclair City Council has authorized.
Montclair’s Special Legal Counsel on the matter is now preparing the litigation claim against SBCTA.
More on Opportunity Zones.
What is an Opportunity Zone? Opportunity Zones are economically distressed communities designated at the census tract level. U.S. taxpayers who reinvest eligible capital gains into Qualified Opportunity Funds (QOF) that invest in Opportunity Zone property may qualify for several federal tax benefits.
Congress established the Opportunity Zone (OZ-1.0) Program as a ten-year pilot through the 2017 Tax Cuts and Jobs Act to attract private investment to economically distressed communities. Investors who direct capital gains into designated census tracts through a Qualified Opportunity Fund (QOF) receive preferential tax treatment, with stronger benefits for those who hold investments longer.
Under OZ-1.0 over 8,700 tracts were designated nationwide and the program catalyzed more than $100 billion in qualifying investments across more than 5,600 low-income communities.
Research indicates that OZ-1.0 designation led to a net increase of approximately 414,000 housing units above and beyond what would have otherwise occurred between 2019 and early 2025.
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OZ-1.0 demonstrated that tract designation can drive investment activity, particularly in housing and commercial revitalization, and communities that competed successfully for designation and followed through with strong project pipelines saw the most tangible results.
Is There an OZ-2.0? The One, Big, Beautiful, Bill Act (OBBB), signed into law on July 4, 2025, made the OZ program permanent and established a ten-year redesignation cycle. A new round of OZ census tract designations will take effect January 1, 2027, and state governors have a 90-day window beginning July 1, 2026, and closing September 29, 2026, to nominate eligible census tracts to the Department of the Treasury.
State governments will set their own state-specific deadlines, likely well before the September 29 final deadline, for localities and organizations to nominate eligible census tracts to their state’s governor for designation.
What Are The Changes Under OZ-2.0? Changes under OZ-2.0 from the original program include updates to the eligibility standards, how designations are selected, and an incentive structure for rural communities. Each of those changes has direct implications for communities preparing for OZ-2.0 Investors already in qualifying OZ-1.0 tracts continue to benefit from the OZ-1.0 timelines and are not affected by the transition; however, none of the OZ-2.0 benefits accrue to the OZ-1.0 tracts, and new investments can be made under OZ1.0 terms after existing designations expire on December 31, 2028.
Significant OZ-2.0 Changes include the following:
o Every census tract that holds a designation under OZ-1.0 will need to go through the nomination process again (if eligible), and not every community will qualify.
o The income threshold for eligible census tracts has been lowered from 80 percent to 70 percent of the area median family income, contiguous tract designations (of tracts that do not meet those income thresholds) have been eliminated, and thus the total number of eligible tracts nationwide has shrunk by roughly 25 percent.
o The OBBBA also introduced a new income cap at 125 percent of the area median income, closing a loophole that allowed some higher-income tracts to qualify under the original rules. The average eligible tract now has a poverty rate more than twice the national figure, compared to
1.68 times under OZ-1.0.
o The U.S. Department of Treasury and Internal Revenue Service (IRS) published Revenue Procedure 2-26-14 (Designation Guidance) to City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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provide guidance for the nomination of census tracts to be designated as qualified OZ-2.0 candidates under §§ 1400Z-1 and 1400Z-2 of the Internal Revenue Code, as amended by the OBBBA. The IRS also publishes a Bulletin regarding OZ-2.0 eligibility.
The Montclair Economic Development Agency has submitted an application to the Governor’s Office of Business and Economic Development (GO-Biz), the lead state agency responsible for administering the OZ-2.0 Program in California.
Role of GO-Biz in Opportunity Zones
o Program administration: GO-Biz manages the state’s participation in the federal Opportunity Zone Program. Opportunity Zone 1.0 (OZ
1.0) is a ten-year program created under the Tax Cuts and Jobs Act of 2017 to encourage reinvestment of capital gains into economically distressed communities. Under the One Big Beautiful Bill Act of 2025, Opportunity Zones were permanently reauthorized for ten-year periods, with the first ten-year round designated as Opportunity Zone 2.0 (OZ 2.0).
o Designation process: As part of the new OZ 2.0 framework, GO-Biz works with the Governor’s office to nominate eligible census tracts for OZ status. California is expected to nominate approximately 618 new zones in late 2026, with certification by the U.S. Department of the Treasury (DOT) on January 1, 2027. Currently, there are 879 Qualified Opportunity Zones in California under OZ 1.0. These OZ
1.0 zones remain in effect through December 31, 2028.
o Policy guidance: GO-Biz provides webinars, mapping tools, and policy updates to help communities understand eligibility criteria, investment opportunities, and how to attract capital to designated zones.
o Coordination with local governments: GO-Biz collaborates with local governments to ensure that OZ designations align with local economic development strategies.
How To Invest in OZ-2.0. To qualify for the OZ-2.0 tax incentive, investors must reinvest eligible capital gains into a Qualified Opportunity Fund (QOF). The QOF must then deploy capital into qualified Opportunity Zone property or businesses located within designated census tracts.
Qualifying investments in OZ-2.0 may include ground-up real estate development, substantial rehabilitation of existing property, or operating businesses structured as Qualified Opportunity Zone Businesses (QOZBs), provided all statutory and regulatory requirements are satisfied.
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As indicated in Map 2, below, there are currently no designated Opportunity Zones in Montclair under OZ 1.0.
Map 2
OZ-1.0 Designations Proximate to Montclair
Map 3, below, shows the census tract in Montclair currently eligible for designation under OZ-2.0.
Map 3
Current Designated Montclair Opportunity Zone Under OZ-2.0 City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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Map 4, below, shows the area in North Montclair recommended by the Economic Development Agency for designation under OZ-2.0.
Map 4
North Montclair Census Tract Recommended for OZ-2.0 Designation (Mills Avenue east to Benson Avenue and
I-10 Freeway north to Richton Street)
What are OZ-2.0 Tax Benefits? For gains that are reinvested in QOFs after December 31, 2026, the following four Opportunity Zone tax benefits are available:
o Deferral of eligible gains for a period of five years, beginning on the date that the taxpayer makes an investment in a QOF.
o Reduction of eligible gains recognition by 10 percent, once a five-year holding period is achieved. This reduction is 30 percent for gains invested in rural Opportunity Zones.
o Elimination of tax on gains accrued in the QOF after achieving a 10-year holding period.
o No depreciation recapture. Depreciation recapture can have a significant impact on the triple net returns of an investment that includes one or more depreciable assets. Typically, when an asset is depreciated over time, the yearly depreciation is used to offset taxable income. When the asset is sold City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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at a gain, the ordinary income tax rate is generally applied to the amount of the depreciation previously taken on the asset. In an Opportunity Zone investment, depreciation recapture is eliminated.
How does an OZ 2.0 Investment Work? Table 12, below, compares the 10- year after-tax returns of a QOF investment ($1 million) to a comparable non-OZ investment.
Table 12
After Tax Returns for Federal Taxes
Non-OZ Investment Qualified Opportunity
Fund
Initial Gain $1,000,000 $1,000,000
Tax on Gain ($238,000) Deferred
After-Tax Investable Amount $762,000 $1,000,000
10-Year Equity Multiple 2.5x 2.5x
Value After 10 Years $1,905,000 $2,500,000
Total Appreciation $1,143,000 $1,500,000
Tax on Appreciation ($272,034) $0
Gains Recognized After Year 5 $0 $900,000
Gains Tax Paid After Year 5 $0 ($214,200)
Ending After-Tax Value $1,632,966 $2,285,800
Assumes non-rural OZ investment and 23.8% tax rate applied to capital gains at time of investment and in the deferral year. Does not reflect elimination of depreciation recapture.
SECTION IV. GENERAL OPERATING FUND SPECIAL PURPOSE RESERVE FUNDS ➢
The Fiscal Year 2026–27 Budget, as proposed, maintains Special Purpose Reserve Funds (SPRFs) to ensure long–term resiliency, fund extraordinary expenses, and facilitate maintenance of annual balanced budgets.
Prudent planning by the City Council and City staff allowed Montclair to set aside a portion of the General Operating Fund’s Reserve Funds into SPRFs for a variety City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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of designated purposes. The City Council's commitment to set aside and accrue funding for future liabilities, long–term planning, and extraordinary programs and projects minimizes the direct impact to annual General Operating Fund Budgets when SPRFs are available for eligible expenditures.
It is important to emphasize that SPRFs are not specifically tied to recurring revenue sources that annually allocate new funding to a SPRF. Instead, SPRFs are refunded only through an allocation of funds from designated revenue sources, when available. Accordingly, SPRFs may show fluctuations from year–to–year. For the preceding reasons, SPRFs should not be considered as revenue sources to meet recurring operating obligations, including personnel costs.
For Fiscal Year 2026–27, SPRFs are set aside for the following purposes:
o Meet unbudgeted needs that fall under each specific Special Purpose Reserve Fund category;
o Relieve the General Fund Operating Budget during times of fiscal stress;
o Establish an economic means to address extraordinary liabilities; o Plan for projected capital projects;
o Meet extraordinary expenses for long–term programs and projects; o Provide a source of funds for emergencies;
o Ensure liquidity over extended periods; and
o Provide for the economic progress of the City.
SPRFs also contribute to the City's interest–earning investment portfolio. Interest earnings on SPRF investments are allocated to the City's General Fund for General Government operations.
For Fiscal Year 2026–27, the estimated portion of the General Revenue Fund Reserve Fund Equity representing reserves for Special Purposes is $25,374,325.
The following SPRFs are components of the General Fund's Reserves:
• Equipment Replacement Reserve—$1.264 million. This SPRF is utilized for the purchase of major equipment/rolling stock.
The proposed Fiscal Year 2026–27 General Operating Fund Budget contains several Equipment Replacement Reserve withdrawals for City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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designated Departments and incorporates a transfer of General Fund Revenue into the Equipment Replacement Reserve to replenish the fund for future and ongoing purchases.
For the present, all major capital outlay in the Fiscal Year 2026-27 Proposed Budget, including all Equipment Replacement Reserve outlay will require direct authorization from the City Manager before funds can be distributed or Purchase Orders issued.
How is the Equipment Replacement Reserve funded? Transfers into the Equipment Replacement Reserve have been derived from two sources:
o General Fund Transfer. A General Fund transfer to bring net assets to the net funding requirement; and
o Proposition 172 Transfer. Transfers from the City’s annual Proposition 172 / SB 509 allocation to partially fund eligible heavy rolling stock for public safety—Proposition 172 allocations to the Equipment Replacement Reserve have not occurred since Fiscal Year Fiscal Year 2015–16. Instead, this funding source has been used to support services and capital purchases within the respective Public Safety programs, leaving the General Fund as the primary, if not sole source for sustaining the Equipment Replacement Reserve for public safety equipment as well as for the equipment and vehicle requirements for all City Departments. In the event of annexation to the San Bernardino County Fire Protection District, that portion of Proposition 172 allocations committed to the Montclair Fire Department will be dedicated to the Equipment Replacement Reserve.
o What is Proposition 172 / SB 509? In 1998 California voters approved Proposition 98, a state constitutional amendment establishing an annual minimum, guaranteed funding level for K–14 education. The Proposition 98 funding guarantee comes from a combination of state General Fund revenue and local property taxes—the latter dedicated to the state’s Education Revenue Augmentation Fund (ERAF).
o The ERAF was created by the state Legislature in 1992 to relieve pressure on the state’s General Fund while meeting the Proposition 98 minimum funding guarantee for K–14 education. The ERAF statute redirects a portion of property taxes from cities, counties and special districts to local school districts and community college districts to reduce demand on the state’s General Fund. When local City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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ERAF revenue is more than enough to offset General Fund moneys for education, it creates “excess ERAF”, some of which would go to specific special education programs, with the remainder allocated back to the counties, cities and special districts. There is no record demonstrating that, to date, Montclair has received an “excess ERAF” allocation.
o Concurrent with the 1992 creation of ERAF, the state Legislature, to cushion the impact of ERAF property tax shifts, adopted a ½ cent sales and use tax (SB 509) dedicated to local public safety including sheriff, police, fire, county district attorneys, and corrections. In November 1993 California voters enacted Proposition 172, making the local public safety sales and use tax permanent. The purpose of Proposition 172 was not necessarily to increase public safety funding, but to maintain public safety funding levels despite ERAF property tax shifts. Each year, California cities are allocated a prorated share of Proposition 172 sales taxes.
• Self–Insurance Retentions—$1.6 million. This SPRF was established to address City–related self–insurance retention liabilities. Annual withdrawals from Self–Insurance Retentions depend on litigation expenses, self–insured coverage requirements, and repair costs related to equipment / vehicles not covered by general liability insurance. The City regularly anticipates potential, significant costs to Self–Insurance Retentions due to ongoing and new litigation–related liabilities, worker's compensation claims generally related to public safety personnel, and liability exposure related to personnel claims.
Heading into Fiscal Year 2026-27, there is growing concern regarding liability claims made against California public agencies. Large losses are driving up the cost of risk, impacting the insurance market and threatening financial insolvency for some agencies. Plaintiffs’ attorneys take between 30 percent to 50 percent of settlement awards, serving as an inducement to pursue litigation against public agencies.
The City Council is advised that a recent study by the California Association of Joint Powers Authorities (CAJPA) showed that among the agency participants submitting data, claims tripled over the previous seven years, from $451 million to $1.27 billion, and are projected to reach $2.1 billion annually by Fiscal Year 2027-28. The study also demonstrates the following:
o Public entity liability insurance premiums are increasing at an unsustainable pace;
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o Claims filed against California public entities have increased 23 percent over the past 10 years;
o The number of claims over $1 million increased by 66 percent between Fiscal Year 2014-15 and Fiscal Year 2021-2022;
o The average dollar size of closed claims more than doubled between Fiscal Year 2018-19 to Fiscal Year 2023-24;
o Taxpayer dollars paid to fund liability claim payments tripled between Fiscal Year 2018-19 and Fiscal Year 2023-24; and o Taxpayer dollars paid to resolve large claims in excess of $1 million nearly quadrupled from Fiscal Year 2017-18 to Fiscal Year 2023-24.
Settlement costs related to “proportionate liability” claims will ultimately result in significant annual increases to Montclair’s general liability insurance coverage.
• Technology Enhancements—$643,045. This SPRF is used to fund unanticipated and planned major technology upgrades including building and cybersecurity upgrades. Cybersecurity has become a central concern for businesses and governments as evidenced by recent major security breaches in private, federal, state and local government organizations.
In early 2026, for example, an outside cybersecurity breach occurred in the Montclair Public Works Department that solicited a cash-call payment to a utility agency in the Inland Empire. The request was forwarded to the Montclair Finance Department for processing. Through cooperation between the Finance Department, Information Technology Department and the City’s bank agent, the approximate $430,000 payment was blocked and funds successfully restored.
In 2023, a cybersecurity even at the San Bernardino County Sheriff’s Department disrupted operations for approximately four weeks and required payment of a reported $1.1 million ransom to a hacker who uploaded malware to the Sheriff’s Department’s computer system. In a ransomware attack, data on a system is encrypted, leaving it inaccessible to the hacked entity. Cybersecurity is also essential to the evaluation process for bonds and credit ratings. Credit rating firms, such as Fitch Ratings, require comprehensive cybersecurity policies and coverage before issuing bond and credit ratings. The City of Montclair maintains and regularly updates its Cybersecurity Policies.
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• CalPERS’s Unanticipated Normal Rate Costs—$3.5 million. The 2021 Issue of Pension Obligation Bonds has greatly assisted the City with controlling unfunded pension liabilities. Normal Rate increases and new unfunded accrued liabilities (UAL) will, however, continue accruing on an annual basis over the next 15 to 20 years, after which lower pension costs related to the Public Employees’ Pension Reform Act’s (PEPRA’s) reduced pension formulas [2.7% @ 57 for public safety members and 2% @ 62 for miscellaneous members, both at three–year final compensation for calculating retiree annuities] for employees hired on or after January 1, 2013, fully dominate CalPERS’ active–class of member.
While changes made to public employee pension formulas under PEPRA are considered important long–term pension reform features, an analysis of PEPRA impacts indicates that PEPRA may have created shortfalls in CalPERS’ unfunded pension liabilities—in major part due to diminished normal rate employer contributions under reduced formulas. This factor raises concern that when active PEPRA employees achieve retirement, the pension system will continue to lack capacity to meet its long–term obligations without pushing costs onto member agencies.
Assembly Bill 1393. As discussed above, an emerging threat to PEPRA is AB-1383 (2026) which proposes changes to PEPRA to enhance retirement benefits for public safety members. AB-1383 would effectively improve the PEPRA “safety” formulas.
If passed into law, AB-1383 would:
o Lower the public safety retirement age to 55 instead of 57. o Expand the formula options to include a 3% at age 55 formula, in addition to the existing classic 2.5% and 2.7% at age 55 formulas. o Allow employers and recognized employee organizations to negotiate to place members in a lower or higher safety formula, or to share contribution costs.
AB-1383 is projected to (i) increase annual normal cost contributions by an estimated $343 million in the first year; and (ii) raise the present value of future benefits by roughly $5.3 billion across state, school, and local agency plans.
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Transition to the improved formulas would result in significant cost increases, reduce financial flexibility, and undermine pension liability reduction progress made under PEPRA.
For Montclair, changing the PEPRA formula to 3% @ 55 is projected to increase the City’s normal rate component and its UAL, adding more than $1.5 million annually to these rate components within three years after the bill becomes law.
CalPERS’ Fund Status. As the nation’s largest public pension fund, CalPERS manages retirement benefits for over two million members. As indicated in Chart 10, below, the Public Employees’ Retirement Fund (PERF) held approximately $585.0 billion in assets.
Chart 10
Public Employees’ Retirement Fund Metrics
As of September 30, 2025
PERF’s funded status increased to 79 percent, up from 75 percent in 2024 and 71.4 percent in 2023, reflecting what CalPERS defines as strong investment performance and recovery from prior economic challenges.
CalPERS’ long-term goal remains 100 percent funding, ensuring sufficient assets to cover all projected benefit payments.
For Fiscal Year 2024-25, CalPERS’ reported net return of 11.6 percent exceeded the fund’s 6.8 percent discount rate.
The following represents the performance of key asset classes:
o Public equity: 16.8 percent return, representing 39 percent of the PERF’s portfolio.
o Private equity: 14.3 percent return, benefiting from co-investments and portfolio diversification.
o Private debt: 12.8 percent return.
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o Fixed income: 6.5 percent return.
o Real assets: 2.7 percent return.
Over longer periods, CalPERS has delivered annualized returns of 8 percent over five years, 7.1 percent over ten years, 6.7 percent over twenty years, and 7.6 percent over thirty years.
Chart 11, below, shows the 30-year history of CalPERS’ investment returns.
Chart 11
CalPERS Investment Return – 1996 to 2025
For CalPERS to stay on track and avoid significant UAL increases, it needs to average 6.8 percent in annual investment returns. This target is called the discount rate – the minimum average rate of return that CalPERS needs to achieve in perpetuity so that its member agencies could meet their retirement obligations to employees, retirees and other beneficiaries.
When CalPERS misses its discount rate, additional UAL is created. When investment returns exceed 6.8 percent, as it did in 2025, the UAL is reduced. The Fiscal Year 2024-25 excess return of 4.8 percent over the 6.8 percent discount rate translates into a reduction of UAL balances, lowering future employer contributions. For example, each $1 million in pension plan assets can reduce the UAL by approximately $48,000, which is then reflected in the succeeding year’s actuarial reports. An agency can estimate its excess return impact on its UAL by multiplying the market value of assets within the agency’s pension plan by the excess earnings (e.g., 4.8 City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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percent) to arrive at the approximate amount by which the UAL will be reduced in the succeeding period.
Pension Obligation Bonds. Through bond funding of pension liabilities, Montclair reduced the impact of CalPERS’ assumed rate of earnings by pegging future increases in Montclair’s unfunded pension liabilities closer to CalPERS’ actual rate of earnings, allowing the City to stabilize the annual cost of payment on the unfunded liability and reduce excess growth of Montclair’s unfunded liability by effectively eliminating the difference between CalPERS’ actual and assumed rate of earnings. Thus, the City’s annual payment on the 2021 Issue of Pension Obligation Bonds has been stabilized, allowing Montclair to meet its annual obligation on the 2021 Issue of Pension Obligation Bonds and any new, annual unfunded liabilities.
Other PEPRA–related reforms, including caps on retirement earnings and averaging final compensation over three years will further reduce long– term costs and future unfunded liabilities over the next eighteen to twenty years.
The City Council’s decision, then, to issue the 2021 Issue of Pension Obligation Bonds was correct because it provides Montclair with the ability to control the interest on new, unfunded liabilities and, to the City’s ability, pay off accruing liabilities on an annual basis without the accumulation of added interest above the bond rate.
o Other Post Employee Benefits (OPEBs) / Retiree Medical Liability Reserve Fund—$2 million. Excluding public employee pension benefits, OPEBs are certain benefits an employee may receive from the City upon retirement.
OPEB-related benefits are based on specific provisions in respective labor agreements employees retire under and are generally limited to healthrelated benefits provided under a normal service retirement through the City’s group plans. When a retiree enrolls in Medicare, for example, the City-provided retiree health care premium may be proportionately distributed between Medicare and a secondary senior plan.
Portability is a secondary feature of bargaining group memorandums of understanding, allowing retirees eligible for portability to leave group plan coverage areas and still receive the retiree medical benefit, with limitations.
Since the late 1990s City staff, under City Council direction, has not increased the monthly retiree medical allowance paid to retirees of the City, and no increases are anticipated for the foreseeable future. This strict City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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control over retiree medical costs ensures that, except for fluctuating changes to the number of retirees, OPEB costs will not increase in relation to the value of the monthly allowance; e.g., in the case of increases to the City's post–employment population (the number of normal service retiree annuitants), OPEB costs will proportionately increase. Unlike CalPERS’ pension liability costs, however, the City has the capacity to control increases to OPEBs by restricting costs for post–employment medical benefits.
As indicated in the discussion above under Managing Fiscal Risk, according to the most recent City of Montclair Annual Financial Report for the Fiscal Year Ended June 30, 2024, the City’s OPEB Funding requirement has continued to decline steadily, from $12,199,974 in 2021, to an end of year balance of $9,434,671 on June 30, 2025.
According to Governmental Accounting Standards Board (GASB) Statement No. 75, the City has a fiduciary responsibility to fund its OPEB obligation:
This Statement requires the liability of employers and non–employer contributing entities to employees for defined benefit OPEB (net OPEB liability) to be measured as the portion of the present value of projected benefit payments to be provided to current active and inactive employees that is attributed to those employees’ past periods of service (total OPEB liability), less the amount of the OPEB plan’s fiduciary net position….The total OPEB liability generally is required to be determined through an actuarial valuation.
An OPEB liability is required to be recognized to the extent the liability is normally expected to be liquidated with expendable available financial resources. Notes to financial statements of an employer with a defined contribution plan are required to include descriptive information about the OPEB plan and benefit terms, contribution rates and how they are determined, and amounts attributed to employee service and forfeitures in the current period.
Relevant forms of financial support are contributions directly to an OPEB plan that is administered through a trust that meets the specified criteria, including benefit payments as OPEB comes due for OPEB provided through such a plan, or making benefit payments directly as the OPEB comes due in circumstances in which OPEB is provided through an OPEB plan that is not administered through a trust that meets the specified criteria.
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GASB’s OPEB rules address a number of issues, including (i) changes that affect how the long–term obligation and the annual costs of OPEBs are measured; (ii) a requirement to include in financial statements the net OPEB liability (the difference between the total OPEB liability and the value of assets set aside to make OPEB payments); and (iii) a requirement to present note disclosure and related schedules. Further, GASB opines that a government has an obligation for OPEBs that constitutes a liability for financial reporting purposes.
GASB does not specifically require that the OPEB liability of a government be funded. GASB has advised, however, that if an employer decides to fund its OPEB liabilities, in order to be considered funded in accordance with GASB the employer must transfer assets to a qualifying trust or equivalent arrangement in which OPEB assets are held in trust for the exclusive benefit of plan members. OPEB plan assets must be legally protected from creditors of the employer.
Presently, the City’s OPEB is processed on a “pay–as–you–go” basis (an allocation of funds in the annual budget), coupled with an allocation of General Fund Revenues to the Other Post Employee Benefits (OPEBs)/Retiree Medical Liability Reserve Fund Special Purpose Reserves Fund (currently $2 million).
City staff does not recommend funding a qualified OPEB Trust at this time.
Funds deposited in a qualified OPEB trust are restricted for that purpose.
Further, the City has successfully managed its OPEB obligations without reliance on a Trust.
o Unanticipated Personnel Adjustments—$1 million. This fund is used to address unanticipated personnel-related cost adjustments. It does not, however, include unanticipated CalPERS employee rate increases discussed above under “CalPERS’ Unanticipated Normal Rate Costs” or OPEB-related costs as discussed above under “Other Post Employee Benefits (OPEB) / Retiree Medical Liability Reserve.”
The Unanticipated Personnel Adjustments SPRF may be used as a funding source for unanticipated personnel additions or compensation / benefit adjustments that generally are not the result of labor negotiations—the latter which commits significant funding to a large class of employees on an indefinite basis.
Because SPRFs represent one-time allocations, they should not be used for ongoing wage and benefit adjustments which would create an ongoing liability to the General Fund.
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o Building Maintenance—$1,867,930. This SPRF was established to facilitate required and unanticipated improvements to all City-owned facilities and related infrastructure that are not incorporated into the annual budget, or are not eligible for other available funding sources, including lease revenue bonds.
o Contingency Reserve—$79,821. This SPRF is used for unanticipated nonpersonnel expenditures during each fiscal year that are not otherwise funded through the adopted Budget.
o UAL / POB Amortization Fund (UAL / POBAF)—$0. This SPRF, established in Fiscal Year 2021-22 as part of the City Council’s adopted Pension Policy, is intended to allocate funds set aside pursuant to the following formula:
o The UAL / POBAF uses the Fiscal Year 2021-22 CalPERS UAL payment of $5,761,184 as its base year for defining UAL payments, minus the 2023 POB Debt Service payment of $4,342,705 to establish a minimum annual General Fund contribution of $1,418,479, deposited annually into the UAL / POBAF.
The UAL / POBAF will, in turn, be used over the twenty-year POB maturity period (2021 to 2041) to achieve the following objectives:
o Annually service any new growth in the UAL;
o Reduce the amortization period on the POB by paying off the bonds early; and / or
o Further reduce accruing interest that adds to the base UAL. o The $4,030,959 allocated to the UAL / POBAF represents proposed funding status pursuant to the UAL / POBAF Pension Policy.
For Fiscal Year 2025-26 and Fiscal Year 2026-27, CalPERS has advised that the City would see significant increases to its UAL, with payments due as follows: $2.17 million and $3.189 million, respectively. The actual payment for Fiscal Year 2025-26 is $2,177,370, and the projected $3,189,640 payment for Fiscal Year 2026-27 may see an adjustment due to CalPERS’ positive performance on its investments at end-of-year June 30, 2025; however, if the June 30, 2026, year-end return is less than the discount rate, an adjustment is unlikely.
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Going forward, if CalPERS does not regularly perform above its 6.8 percent discount rate, the City can expect to see new and significant increases in its annual UAL obligation from year-to-year.
Funds allocated to the UAL / POBAF SPRF are automatically incorporated into the General Operating Budget to achieve payment obligations for the UAL; therefore, this SPRF does not show a forward allocation.
Public Parking Facility Development—$9,588,706. The North Montclair Downtown Specific Plan (NMDSP) provides for construction of a public parking garage on the south side of the Metrolink San Bernardino Line and planned A-Line tracks, adjacent to the pedestrian underpass that leads to the Montclair Transit Center station platforms. The multi-story public parking garage, planned for construction at the Village at Montclair mixeduse high-density development, is projected to accommodate approximately 300± vehicle parking spaces for transit and commercial users—the latter for customers of commercial businesses in and around Village at Montclair. This SPRF sets aside $9,588,706 for design and construction of the public parking structure.
The estimated project cost is currently $15 million, based on the following:
o Land acquisition costs - approximately $1.7 million—acquisition of the land was completed in 2024.
o Design and project management - $1 million.
o Construction costs - $10.5 million to $12 million, based on a construction cos of $35,000 to $40,000 per parking space. o City staff plans to submit for Federal grants / Community Project Funding to offset public parking facility construction costs.
City staff did anticipate that costs related to construction of the Transit Center–adjacent public parking facility would be fully funded in time for construction to begin in Fiscal Year 2027–28. However, with the future of light rail extension to the Montclair Transit Center in question due to actions by the San Bernardino County Transportation Authority (SBCTA) in September 2025 to defund the extension of light rail from Claremont to the Montclair Transit Center, City staff will delay action on this project until there is greater certainty regarding light rail extension to Montclair.
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Construction of the parking structure, or other disposition of the land, may proceed if development to the immediate east of the Village at Montclair development warrants action prior to any resolution related to extension of light rail to the Montclair Transit Center.
In February 2026, Montclair acquired the adjacent vacant Pep Boy Auto Service & Tires Center property. Plans for that property may include a highdensity housing project or other adaptive commercial use controlled by Montclair. City staff will engage with the development community to determine options for property development, including through a publicprivate-partnership. As discussed, future redevelopment of the former Pep Boys site would incorporate decisions related to the planned public parking for the Village at Montclair site.
o Tariff-Recession-Inflation Fiscal Expenditure Control Account (TRIFECA)—$1 million. This SPRF is designed to guard against any fiscal concerns tied to current uncertainty regarding federal trade and other polices adversely impacting the national, state and local economies, the proposed Fiscal Year 2026–27 Budget retains $1 million in a Tariff– Recession–Inflation Fiscal Expenditure Control Account (TRIFECA) as a “shock absorber” in case of an economic slowdown and / or to address fiscal impacts that translate into services and expenditures that may cost more than estimated in Montclair’s proposed Fiscal Year 2026–27 Budget.
The TRIFECA shock absorber does not address, personnel– and compensation/benefit–related costs or un–programmed expenditures.
TRIFECA is only to be used to address unanticipated cost increases related to authorized expenditures—increases that are directly tied to tariff– recession– or inflationary–factors. All other allocations exceeding budgeted authority would continue to require City Council consideration for additional funding at the Fiscal Year 2026–27 Midyear Budget Review, or by authorization through agenda requests asking City Council consideration for new or additional funding.
o A Line Betterment Reserve Fund—$1.25 million. The A Line Betterment Reserve Fund was established to achieve City Council directed infrastructure betterments to the A Line light rail corridor at Monte Vista Avenue and / or the Montclair Transit Center. The fund will remain in place until future extension of light rail to the Montclair Transit Center is determined. The City Council will be requested to allocate additional funds to the A Line Betterment Reserve Fund in future years if extension of light rail to the Montclair Transit Center is restored.
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Betterments projects may include, but are not limited to, the following:
▪ Pedestrian bridge crossing between the west and east side of Monte Vista Avenue, leading directly to the proposed
Montclair Transit Center parking facility. The pedestrian bridge would be built either by the Gold Line alignment contractor or third–party contractor, and will be integral to the A Line light rail bridge that will cross at the same location—if constructed by the Foothill Gold Line Extension Construction Authority, or approximately 10 to 20 feet north of the proposed A Line Bridge crossing if built by a third– party contactor.
▪ “Welcome to Montclair” signage and City of Montclair logo affixed to deck support girders on the north side of the A Line light rail bridge or pedestrian bridge if separate from the A Line Bridge.
Not reflected in the $1.25 million total allocated to this SPRF is a $2.5 million allocation committed to the City by the office of Congresswoman Norma Torres through multiple Community Project Funding Program (CPFP) allocations. CPFP allocations will be used to make improvements to the Montclair Transit Center that are compatible with, or supportive of, the City’s collaborative work with the Foothill Gold Line Extension Construction Authority for extension of light rail to the Montclair Transit Center. If a timely determination is not made related to extension of light rail prior to CPFP grant expiration, City staff will propose independent improvements to improve infrastructure at the Montclair Transit Center.
Street Maintenance Fund—$1.25 million. As necessary, this SPRF, in conjunction with Gas Tax / Senate Bill 1 (SB1) Road Repair and Accountability Act (2017) funds, would be used to provide for preventive maintenance of street assets before replacement or major rehabilitation becomes necessary.
Following City Council approval of the 2014 Issue and 2021 Issue of Lease Revenue Bonds, Montclair committed to a successive series of infrastructure improvement projects costing an estimated $65 million in combined Lease Revenue Bonds. In addition, City staff has secured more than $20 million in grant funding to facilitate completion of infrastructure projects and continues to seek additional grant funding. The Street Maintenance Program will provide for the long–term protection of infrastructure investments.
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o Homelessness-Outreach-Management & Elevation Center (HOM-EC) Fund—$330,633. Included in the Fiscal Year 2026–27 Proposed Budget is an allocation of $330,633 toward establishing a Homelessness–Outreach– Management & Elevation Center (HOM-EC) Fund to provide funding for homelessness advocacy and Navigation Center support services. Funds are to be administered by the Economic Development Agency in cooperation with the Community Development Department/Code Enforcement Special Operations Unit.
The County of San Bernardino, together with the cities of Montclair, Ontario, Chino, Chino Hills, Upland, Rancho Cucamonga and Fontana have entered into an agreement to establish the 200–bed West End Navigation Center (WENC) in Fontana to serve the unhoused populations of member agencies. San Bernardino County has committed $20 million toward transition of a warehouse in Fontana into the WENC to house and treat unhoused persons in need of support services, including those with mental health and substance abuse issues. San Bernardino County will also commit $3 million annually toward support services and participating cities will be required to collectively contribute $3 million toward support services.
Montclair’s share of the cost is $250,000 annually for ten years; however, City staff negotiated a $150,000 San Bernardino County Community Development Block Grant (CDBG) offset annually for ten years, plus CPI increases, bringing the City’s General Fund Contribution down to $100,000 annually.
The City Council, in April 2026, also agreed to enter into an agreement with the Inland Valley Resources Center (IVRC) to provide additional support services for homeless individuals. The annual cost of the IVRC agreement is based on service demand, up to approximately $75,000 annually. City staff anticipate that costs related to the IVRC agreement will be significantly offset by Opioid Settlement monies the City receives through the National Opioid Litigation Settlement Agreements. o Animal Resources Center – Capital Fund (ARC–CF)—No Allocation. In February 2025, the Montclair City Council approved membership in the Animal Resources Center (ARC) Joint Powers Authority (JPA) for animal control and sheltering services.
Pursuant to terms of the governing JPA agreement between member agencies of the ARC, each member agency is responsible for its individual share of capital costs based on percentage of ownership.
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Table 13, below, details each ARC member agency’s “percentage of ownership,” “capital contribution” and “annual operational contribution,” subject to change based on any additions or subtractions to ARC JPA membership:
Table 13
Animal Resources Center JPA Agency Contributions
Agency Percentage of
Ownership
Capital
Contribution
Annual
Operational
Contribution
Ontario 53% $23,850,000 $2,650,000
Chino 20% $ 9,000,000 $1,000,000
Chino Hills 15% $ 6,750,000 $ 750,000
Montclair 8% $ 3,600,000 $ 400,000
County 4% $ 1,800,000 $ 200,000
As indicated in Table 13, Montclair’s capital contribution is $3,600,000.
On May 19, 2025, Montclair made a payment of $2 million to the ARC from the City’s 2021 Issue of Lease Revenue Bonds account, leaving an estimated balance of $1.6 million payable over the next 10 years, but no later than June 30, 2035.
Ontario has since advised that it would apply a simple interest to the balance owed at an annual rate of 4.12 percent. Further, the cost of design and construction of ARC’s service facilities increased to $60 million, increasing Montclair’s Capital Contribution from $3.6 million to $4.8 million. Additionally, the ARC JPA keeps adjusting upward the Annual Operational Contribution to the point that it significantly exceeds what the City’s projected payments to the Inland Valley Humane Society (IVHS) would have been had the City remained with IVHS.
Going forward, and out of concern for unanticipated and rising increases to various ARC-related cost components that are exceeding Montclair’s original financial planning and expectations, including for the Capital Contribution and the Annual Operational Contribution, the City will reassess its membership with the ARC to determine if there are alternative options available to the City.
For Fiscal Year 2026–27, the City Manager is not recommending an allocation of funds to the ARC–CF SPRF. Over the next decade, funds will be allocated to the ARC–CF SPRF based on funding availability.
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o Economic Development Agency Assets Fund (EDAAF)—$3,827,812. The Economic Development Agency and Economic Development Agency Assets Fund (EDAAF) were established in Fiscal Year 2021–22.
Pursuant to policy direction, EDAAF funds are restricted for purposes related to economic development within the administrative jurisdiction of the City of Montclair.
Economic development activities engaged in by the Economic Development Agency may incorporate the following:
o The conduct of studies related to the economic development of Montclair, including patterns of development through the application of, and changes to, zoning and the implementation of state and federal legislation and City Council policy. The ongoing Sphere of Influence study is, for example, a qualifying expenditure of the EDAAF;
o Business–related financial assistance under agreements that establish clear, definitive and direct benefits to the City of Montclair; o Acquisition of land and improvements related thereto, provided there is a direct benefit to the operations of the City of Montclair; o Practices related to the development of affordable housing; o Homeless outreach and housing assistance; and
o Other programs, activities and policy initiatives directly related to the economic development of, and improvements to, the Montclair community.
The Economic Development Agency (EDA) effectively functions as an extension of the former Montclair Redevelopment Agency (RDA) except that the EDA is funded through sources other than former RDA property tax increment dollars, which no longer accrue to Montclair or the Successor RDA.
At the time the RDA was terminated in February 2012, pursuant to the California Supreme Court decision in California Redevelopment Assoc., et al. v. Matosantos, et al. (2011), the RDA annually received approximately $11 million in property tax increment revenue. If the Montclair RDA existed today, according to the City of Montclair Annual Financial Report For the Fiscal Year Ended June 30, 2025 (page 35 – Long Term Debt), the Montclair City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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RDA’s annual property tax increment collections would be approximately $15.556 million.
The EDAAF derives its current funds through the following fund sources:
o The General Operating Fund. The General Operating Fund provides for day–to–day operations of the Economic Development Agency including, but not limited to, the following:
▪ Assigned personnel;
▪ Property acquisition;
▪ Economic development activities;
▪ Operation of an affordable housing program;
▪ Affordable housing maintenance;
▪ Business engagement and provision of resources;
▪ Oversight of Community Facilities Districts;
▪ Marketing programs to attract and retain businesses; and ▪ Workshops for the business community.
o Funds that flow into the EDAAF serve as the primary fiscal resource for activities of the Economic Development Agency.
o Other funds derived from residual sources of the former Montclair RDA, including tax increment distributed to eligible taxing agencies.
Except as it may relate to affordable housing funds and assets that are directly tied to the former Montclair RDA, activities of the EDA are not regulated by the California community redevelopment law—legislation that oversaw the activities and fund assets of the former RDA. Nonetheless, the City Council has determined that the Economic Development Agency, and its oversight of the EDAAF, shall function in a manner comparable to the purpose and intent of the former Montclair RDA by serving the economic development and housing interests of the City of Montclair.
In addition to the $3,827,812 retained in the EDAAF, the EDA administers two, additional, non–renewable funding sources:
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o Approximately $3,457,625 restricted for low–moderate income housing; i.e., affordable housing; and
o Approximately $13,094,618 in former Montclair RDA residual bond receipts—technically, residual bond receipts are restricted for use within the project areas administered by the former Montclair Redevelopment Agency.
The EDA also controls an estimated $85± million in real property assets.
In addition to its cash and bond receipts, the EDAAF is a funding source for operations of the EDA and, therefore, the EDAAF has a dissimilar function when compared to Special Purpose Reserve Funds; therefore, the $20,380,055 in fund assets managed by the EDAAF, not including real property, are not included in Table 14, below.
Table 14, below, summarizes Estimated Balances at year–end for Special Purpose Reserve Funds for Fiscal Year 2026–27:
Table 14
Special Purpose Reserve Funds
Estimated Balances – June 30, 2027
Special Purpose Reserves:
Equipment Replacement $ 1,264,190
Self-Insurance Retentions 1,600,000
Technology Enhancements 643,045
CalPERS Unanticipated Normal Costs 3,500,000
OPEB/Retiree Medical Liability 2,000,000
Unanticipated Personnel Adjustment 1,000,000
Building Maintenance 1,867,930
Contingency 79,821
UAL/POB Ammortization -
Parking Facility Development 9,588,706
Tarriff-Recession-Inflation Fiscal Expenditure Control Account 1,000,000 Goldline Betterment 1,250,000
Street Maintenance 1,250,000
Homelessness-Outreach-Management & Elevation Center 330,633 Total $ 25,374,325
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SECTION V. ESTIMATED REVENUE CHANGES
General Operating Fund
Table 15, below, depicts Total Estimated Revenues for all funds and for the General Operating Fund:
Table 15
Total Estimated Revenues – All Funds and General Operating Fund Current Year
Revised
Prior Year Change
Estimated Revenue:
All Funds $ 73,117,557 $ 70,083,836 $ 3,033,721
General Operating Fund $ 40,993,618 $ 40,439,685 $ 553,933 ➢
Within the General Operating Fund revenue receipts related to sales taxes, transactions and use taxes and property taxes (together, “sales and property taxes”) represent $33,666,690 of the estimated Fiscal Year 2026–27 General Fund Revenue total (the Fiscal Year 2025-26 revised estimate is $33,194,022), broken down as follows:
o $15,084,541 in Bradley Burns Sales Tax revenue;
o $10,974,661 in Transactions and Use Tax revenue related to voter approval of Measure L;
o $2,743,665 in Transactions and Use Tax revenue related to Measure F; and
o $3,863,823 in Property Tax revenue.
Together, the above combined General Fund tax revenue estimates reflect a total estimated adjustment of $472,668, year–over–year (between Fiscal Years 2025– 26 and 2026–27), reflecting only a minor improvement in property tax revenues for Fiscal Year 2025–26.
Of the $33,666,690 total in estimated Fiscal Year 2026-27 General Fund revenue from sales taxes, transactions and use taxes and property taxes, the following sums are set aside in the proposed Fiscal Year 2026–27 Budget for debt service on bonds:
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o $2,597,163 in General Fund Revenue allocated for debt service payment on the 2014 Issue of Lease Revenue Bonds. Approximately $22.034 million in funds derived from the 2014 Issue were used for a variety of infrastructure projects throughout the City. Annual payments on the 2014 Issue will continue until bond maturity in Fiscal Year 2045–46.
o $2,396,313 million in General Fund Revenue allocated for debt service payment on the 2021 Issue of Lease Revenue Bonds.
Approximately $47.563 million in funds derived from the 2021 Issue are to be used for a variety of infrastructure–related projects throughout the City. Annual payments on the 2021 Issue will continue until bond maturity in Fiscal year 2051–52.
o $4,434,713 million in General Fund Revenue allocated for debt service payment on the 2021 Pension Obligation Bonds.
Approximately $62.190 million in funds derived from the 2021 POB Issue were used to pay down the City's unfunded accrued Liability (UAL) on pension obligations. POBs do not represent new debt; rather, POB funds were used to pay off an existing pension liability at a lower annual interest rate and a controlled annual payment obligation. Annual payments on the 2021 POB Issue will continue until bond maturity in Fiscal Year 2041–42.
o The year–over–year (Fiscal Years 2025–26 and 2026–27) differences between estimated revenue funds identified in Table 15, above, are attributed to the following, significant adjustments:
General Fund:
o $210,880 increase in taxes other than property taxes, sales taxes and transaction and use taxes – due primarily to a projected increase in other tax sources;
o $80,000 reduction in licenses and permits – due primarily to a projected decrease in the issuance of building permits; o $34,600 increase in fines and forfeiture – due primarily to a projected increase in parking citations;
o $8,500 increase in charges for services – due primarily to a projected increase in rubbish collection fees; and
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$12,200 reduction in miscellaneous revenue – due primarily to a projected decrease in reimbursed expenditures.
All Other Fund Accounts
o $200,000 reduction in the Park Development Fund – due primarily to a projected decrease in contributions related to planned and approved housing development projects;
o $388,473 increase in the After–School Program Fund – due primarily to an increase to program-related costs; and
o $2,147,268 increase in the Safety Department Grants Fund – due primarily to the award of grants from the County of San Bernardino ($1.2 million) and Community Project Funding ($850,000) for the purchase of a ladder truck.
SECTION VI. OPERATING APPROPRIATIONS
Table 16, below, depicts proposed appropriations for all funds, and separately for the General Operating Fund:
Table 16
Appropriations – All Funds and General Operating Fund
Current Year Prior Year Change
Appropriations:
All Funds $ 70,058,283 $ 65,230,150 $ 4,828,133
General Operating Fund $ 41,625,162 $ 39,524,382 $ 2,100,780 In developing the Fiscal Year 2026–27 Budget, each department was directed to submit expenditure requests demonstrating required growth for services, supplies and capital outlay. Department requests were then adjusted, as required, based on provided justification, historic expenditure data, program requirements, documented evidence, contractual requirements and funding availability.
Table 17, below, depicts proposed appropriations for all funds, and separately for the General Operating Fund:
City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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➢
In developing the Fiscal Year 2026–27 Proposed Budget, each department was directed to submit expenditure requests demonstrating required growth for services, supplies and capital outlay. Department requests were then adjusted, as required, based on provided justification, historic expenditure data, program requirements, documented evidence, contractual requirements and funding availability.
Responding to available information related to the negative monetary impacts stemming from federal economic policies and practices and data provided through HdL Consulting, the City’s tax consultant, that pointed toward an underperforming economy, the City Manager and Finance Director planned for underperformance within the City’s traditional revenue sources, including within sales tax and transactions use tax receipts. The City Manager also considered other developing economic–related issues as discussed above under “Factors Affecting Collection of Revenue.”
Following completion of the Budget preparation process with Department Heads, the City Manager and Finance Director completed the annual budget cycle and prepared for submission of the annual Proposed Operating Budget to the City Council for consideration. Each Department is advised that monetary program adjustments may be requested and accommodated at Midyear Budget Review, within funding availability.
➢
Operating expenditures in the Fiscal Year 2026–27 Proposed Operating Budget reflect the following:
o A thorough examination of each Department's budget requests; Adjustments to appropriation requests for travel, services and supplies, and capital outlay based on provided justification, historic expenditure data, program requirements, documented evidence, contractual requirements, and funding availability;
o Elimination of negative fund balances;
o Provision for annual bond payments on the following:
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▪ 2014 Issue of Lease Revenue Bonds,
▪ 2021 Issue of Lease Revenue Bonds, and
▪ 2021 Issue of Pension Obligation Bonds.
o Allocating appropriate staff service charges to the Successor Redevelopment Agency, Sewer Fund, and designated grants; o Maintaining the health of the City’s General Fund Unassigned Reserve and Special Purpose Reserve Funds.
➢
Total Department submitted appropriation requests and City Manager Approved Appropriations are depicted in Table 17, below:
Table 17
Total Department Appropriation Requests
and
City Manager Approved Appropriations
Department's
Request
City Manager
Approved Change
Appropriations:
Total - All Funds (Exclusive of Debt Service) $ 64,587,097 $ 60,615,094 $ 3,972,003 Total - General Operating Fund $ 45,240,422 $ 41,625,162 $ 3,615,260 SECTION VII. PERSONNEL SERVICES
➢
The City's Fiscal Year 2026–27 Proposed Operating Budget includes funding for a total of 205 full–time positions, including the following:
o 204.76 full–time General City positions—many of these positions are funded through a variety of funds and revenue sources, including the following funds:
▪ General Fund
▪ Sewer Fund, and
▪ Grants
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o 0.24 full–time employees paid by the Montclair Successor Redevelopment Agency.
➢
The proposed Fiscal Year 2026–27 Budget incorporates one part–time benefitted position—an Administrative Technician located in the Fire Department. City staff has determined that the incumbent would not be eligible to vest in CalPERS; therefore, the employee would be harmed by transitioning to a full–time position.
Part–time benefitted, entry–level positions were integrated into Montclair’s personnel program in 2012 as a means to exercise some forward control over long–term, CalPERS pension–related costs—employees in part–time benefitted positions are provided prorated benefits and are enrolled in Social Security as opposed to CalPERS.
However, ongoing analysis of cost savings related to Part–time benefitted positions were established to produce personnel–related cost savings during the Great Recession. An analysis of the program determined, however, that budgetary savings became less and less significant over time. Furthermore, the City's retention rate for part–time benefitted employees was less favorable when compared to full–time benefitted employees. Therefore, the City gradually decreased the use of part–time benefitted positions.
The part–time benefitted program will be eliminated when the last incumbent leaves the program.
➢
The proposed Fiscal Year 2026–27 Operating Budget anticipates several adjustments to personnel classifications for some or all of the following reasons:
• Ensure the effective and efficient operation of City Departments; • Provide for succession planning;
• Ensure adequate staffing;
• Promote personnel retention, achieve depth of experience, and ensure the provision of City services;
• Address evolving needs and changes to organizational operations; City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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• Respond to underperformance of sales and transactions and use tax earnings;
• Respond to the availability, or loss of grants; and
• Be responsive to potential shifts in the local economy due to the state of uncertainty regarding federal economic policies.
For Fiscal Year 2026–27 the City Manager is not presently proposing any significant operational or personnel reorganization changes.
As discussed, starting on page vi of this Budget Message, and as referenced below in Table 18, the Fiscal Year 2026-27 Budget does propose freezing nine full-time and seven part-time designated vacant positions.
As indicated in Table 18, each position is vacant for the following reasons—none of which impact current personnel:
o The position is vacant due to attrition;
o The position is vacant because it is an added, extra position—above authorized staffing—that remains vacant;
o The position remains vacant because no recruitment was conducted; o The position is vacant because it is a proposed new position in the Fiscal Year 2026-27 Budget; or
o The position remains vacant because the incumbent was promoted.
The Fiscal Year 2026-27 Proposed Budget does not recommend that any active City of Montclair employee be subject to layoff, nor does the City Manager project the need to meet with any bargaining group to discuss layoff procedures.
The City Manager has entered discussion with the San Bernardino County Fire Protection District regarding annexation into the Fire Protection District. In the event of annexation, Montclair Fire Department personnel would be subject to San Bernardino County Fire Protection District hiring practices. Efforts would be made to reassign non-safety personnel.
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Table 18
Frozen Vacant Positions
Position Personnel Savings
City Manager Department
Customer Services Representative, Full-time
(vacant – attrition)
$68,395
Senior Intern, Part-time (vacant – attrition) $27,790
Human Services Department
Recreation Manager, Full-time (new position
request)
$113,285
Grants Analyst, Full-time (new position request) $108,864 Junior Intern, Part-time (vacant – attrition) $26,489
Police Department
Police Officer In-Lieu, Full-time
(vacant - extra position)
$123,116
Police Officer In-Lieu, Full-time
(vacant - extra position)
$123,116
Police Services Specialist, Full-time
(vacant - new position request)
$68.935
Police Services Specialist, Full-time
(vacant - new position request)
$68,935
Police Cadet, Part-time (vacant – attrition) $25,121
Police Cadet, Part-time (vacant – attrition) $25,121
Public Works Department
Associate Engineer, Full-time (vacant – no
recruitment)
$126,737
Senior Intern, Part-time (vacant – no
recruitment)
$19,849
Community Development
Associate Planner, Full-time (vacant –
promotion)
$108,147
Reserve Code Enforcement Officer, Part-time
(vacant – no recruitment_
$3,875
Reserve Code Enforcement Officer, Part-time
(vacant – no recruitment)
$3,875
Grand Total: $1,041,650
➢
The Proposed Fiscal Year 2026–27 Budget includes the following appropriations for Personnel Services for all funds, and separately for the General Operating Fund:
o All Funds. The Proposed Fiscal Year 2026–27 Budget includes $35,677,086 for Total Personnel Services, All Funds. Based on 205 full–time City positions and 1 part–time benefitted position, Personnel Services represent approximately 58.9 percent of the Proposed Fiscal Year 2026–27 Budget, Total Operating
Appropriations (exclusive of debt service) ($60,615,094).
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o General Fund. The Proposed Fiscal Year 2026–27 Budget includes $28,705,566 for Personnel Services, General Fund appropriations.
Based on full–time/part–time benefitted General Fund positions, Personnel Services represents approximately 69 percent of the Proposed Fiscal Year 2026–27 General Fund Operating
Appropriations Budget ($41,625,162).
➢
As indicated in Table 19, below, the Proposed Fiscal Year 2026–27 Budget includes personnel, services and supplies, and capital outlay funding allocations, by Department.
Individual components of Department operations can be found in the Budget Summary section of the Proposed Fiscal Year 2026–27 Budget.
Table 19
Budget Allocations, By Department
Personnel Services Capital
Services Supplies Outlay Total
$ 187,443 $ 273,955 $ - $ 461,398
2,426,264 4,556,653 247,000 7,229,917
913,637 1,018,915 - 1,932,552
Human Services 4,203,771 1,099,800 165,000 5,468,571
12,120,928 1,568,322 194,400 13,883,650
5,050,098 855,995 2,504,552 8,410,645
3,444,811 7,824,897 133,162 11,402,870
1,775,989 217,527 - 1,993,516
Economic Development 634,490 897,300 - 1,531,790
136,381 245,000 - 381,381
4,551,304 2,794,500 - 7,345,804
231,970 341,030 - 573,000
Total Operating Expenditures $ 35,677,086 $ 21,693,894 $ 3,244,114 $ 60,615,094 - - - 9,428,189
Total Expenditures $ 35,677,086 $ 21,693,894 $ 3,244,114 $ 70,043,283 Debt Service
City Council
City Attorney
Citywide
Community Facility Districts
Community Development
Public Works
Fire
City Manager
Administrative Services
Police
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SECTION IX. CONCLUSION
As presented to the City Council for consideration, the Proposed Fiscal Year 2026–27 Budget reflects a shortfall in revenues vs. appropriations. The deficit is, however, resolved by the proposed transfer of $631,544 from the Unassigned General Fund Reserve to produce a balanced budget.
For Fiscal Year 2026–27, each City Department was provided flexibility in the preparation of their respective budget programs; however, after budgets were submitted it was necessary for the City Manager to reduce Department budget requests by $3,972,003 across All Funds, and $3,615,260 in relation to the General Operating Fund.
The City Manager also directed the freezing of vacant positions, discussed starting on page vi and page xcix of this Budget Message. Temporarily freezing vacant positions in various Departments saved an estimated $1,041,650 in wage and benefit costs. Without this action, the deficit would have grown to $1,673,194. Despite this effort, however, the City still confronted a deficit of $631,544.
Production of the deficit caused the City Manager to explore Factors Affecting Collection of Revenue—this discussion starts on page ix of this Budget Message. The analysis examines several national, state and local factors that appear to be suppressing economic activity or undermining the collection of Montclair’s tax revenues.
At the local level, primary among these factors affecting revenue is Montclair’s heavy reliance on sales tax and transactions and use tax receipts—revenues based on the purchase of goods and commodities (a consumption tax) by consumers, typically at the point of sale, and which are subject to cyclical fluctuations because of their dependence on a healthy, stable economy. Approximately 70.4 percent of Montclair’s General Fund Revenue Budget is derived from sales taxes and transactions and use taxes.
The estimated deficit for Fiscal Year 2026-27 may ultimately be adjusted due to the potential for added personnel costs. The City has yet to complete labor negotiations with bargaining groups that have Memorandums of Understanding / Agreements ending June 30, 2026 (Executive Management, Management, MFFA, MCCEA and Teamster’s Local 1932) and December 31, 2026 (MPOA).
Until negotiations are completed, the estimated, additional budgetary impact remains unknown. However, should the City proceed with compensation adjustments, negotiations could add more than $500,000 to $1 million to the projected deficit based on terms negotiated, with annual recurring labor costs compounded by future labor cost adjustments. In practical terms, labor costs that add to budget deficits should be avoided because of the compounding, perpetual cost effect and the uncertainty of future revenue production in excess of operational appropriations capacity.
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The Fiscal Year 2026-27 Proposed Budget does not recommend that any active City of Montclair employee be subject to layoff, nor does the City Manager project the need to meet with any bargaining group to discuss layoff procedures. The City Manager has, however, entered into discussion with the San Bernardino County Fire Protection District regarding annexation into the Fire Protection District. In the event of annexation, Montclair Fire Department personnel would be subject to San Bernardino County Fire Protection District hiring practices. Efforts would be made to reassign non-safety personnel.
With strategies proposed in this Budget Message, coupled with anticipated long-term improvements in the economy, the City Manager anticipates the deficit will remain limited in its scope and not extend intrusively to future fiscal years. Accordingly, Montclair’s deficit is manageable and does not represent a structural problem.
Montclair is not alone in confronting declines in its revenue generating capacity. As discussed on page viii of this Budget Message, neighboring cities are also experiencing similar budget concerns for Fiscal Year 2026-27 including Pomona, Upland, Chino Hills, Loma Linda and Redlands. Other neighboring cities may also be added to this list, but as of the date of this Budget Message and except for Chino, which has produced a balanced budget without reliance on reserve funds, detailed budget information for other West End cities is not available.
Among the factors affecting collection of revenues is the designation of “point-of-sale” which, in the case of in-state online sales, has become a contentious issue for local governments. Public Records under California's AB 2854 law identify 79 jurisdictions hosting fulfillment centers for online businesses which have in place sales tax sharing agreements with online retailers. The 79 jurisdictions cover a mix of large cities, smaller municipalities, and counties.
AB 2854 was designed to increase transparency by requiring local governments to:
• Annually report details of tax sharing agreements to the state by April 30 each year.
• Post that same information online on the agency’s official website, where it is easy for the public to find.
• Disclose key facts like which businesses are involved, how long the agreements last, and how much sales tax is being shared.
If a local government does not have any such agreements, it must still notify the state and is not required to post anything online.
While some of the agreements in place relate to small businesses that may not engage in e-commerce, the agreements generating concern relate to the larger, dominating City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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online business such as Amazon, Walmart.com, Best Buy, QVE and eBay. These deals typically involve the city or county receiving a share of the Bradley-Burns local sales tax increment in exchange for the retailer locating a warehouse or office or assigning online sales to that jurisdiction.
Based on June 2025 data from the California Department of Tax and Fee Administration (CDTFA), Bloomberg reports that disclosed information demonstrates that 79 jurisdictions have paid approximately $832 million in sales tax revenue to various companies.
Another bill, SB-1172 (2025-2026), does prohibit a local agency from entering into any form of agreement that would result, directly or indirectly in the payment, transfer, diversion, or rebate of any tax revenue resulting from the imposition of a sales and use tax under the Bradley-Burns Uniform Local Sales and Use Tax Law to any person for any purpose when the agreement results in a reduction in the amount of revenue under the Bradly-Burns Uniform Local Sales and Use Tax Law that, in the absence of the agreement, would be received by another local agency and the retailer continues to maintain a physical presence within the territorial jurisdiction of that other local agency.
SB-1172 does not directly address or fix the problem of diversion of use tax revenue derived from in-state online sales. Instead, it only bans local agencies from entering into new tax sharing agreements on and after January 1, 2027. It also caps payments to consultants working on tax sharing agreements, not to exceed $250,000.
SB-1172 also does not address the current situation where most California cities lose online use tax revenue to cities with existing tax sharing agreements that include the host city as the point-of-sale for all shipped products. Based on terms specified in tax sharing agreements, online businesses typically designate the host cities as point-of-sale for all goods distributed out of the fulfillment centers. Of California’s 483 incorporated cities and townships, approximately 404 are potentially harmed by this practice.
Reliance on sales tax earnings and their cyclical, fluctuating revenue streams underscores the requirement for application of a reasonable and balanced approach to budgeting practices each budget season. In down cycles, it is appropriate to prioritize programs that address the community’s essential needs, while simultaneously ensuring programs that directly serve the community are provided for. In positive revenue cycles, it is appropriate to restore reserve funds to ensure future capacity to respond to downturns in the economy.
Central to the Budget’s fiduciary commitment is the creation of debt service funds, including the following:
• The 2014 Issue of Lease Revenue Bonds Debt Service Fund ─ $2,597,163; • The 2021 Issue of Lease Revenue Bonds Debt Service Fund ─ $2,396,313; City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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• The 2021 Issue of Pension Obligation Bonds Debt Service Fund ─ $4,434,713.
The Fiscal Year 2026–27 Budget, as proposed, also incorporates the allocation of $25,374,325 for Special Purposes.
The Economic Development Agency (EDA) manages $20,380,055 through the Economic Development Agency Assets Fund (EDAAF), distributed as follows:
• $3,827,812 in the Economic Development Agency Assets Fund; • $3,457,625 in restricted low–moderate income housing funds; and • $13,094,618 in residual bond receipts.
The passage of Measure L in 2020 greatly improved the City’s revenue profile, generating an estimated $10.97 million in transactions and use tax revenues for Fiscal Year 2026–27. However, sales and transactions and use tax receipts are presently underperforming, and both Measure L and Measure F have, at this time, become fully integrated into the City’s operational profile, and the revenue generated is necessary to meet ongoing obligations without the production of excess revenue to enhance Unassigned and Special Purpose General Fund Reserve Fund capacity.
Both real world data and estimates provided by the HdL Companies, the City’s tax consultant, suggest that for Fiscal Year 2026-27 the City should expect a stable environment without real growth until mid-2027, when the City may begin realizing an approximate 2 percent to 2.5 percent improvement in sales and transactions and use tax revenues. However, any real improvement will be based on the direction and tenor of federal international, domestic, economic and fiscal policies over the balance of the calendar year, and the impacts, generally, of these policies on each level of government and the global economy.
In addition to uncertainty in the economy brought on by the federal government’s trade and economic policies, the City had to again concern itself with a growing unfunded liability obligation to CalPERS—for Fiscal Year 2026-27, the City will be required to contribute and estimated $3.18 million to pay down the UAL.
In relation to the General Operating Fund Unassigned Reserve's Operating Reserve Ratio, the City saw a decline in its General Operating Fund Unassigned Reserve Fund, which is projected to have a fund balance of $5,468,456 at end-of-year 2027. This decline from a projected $6,540,554 at end-of-year 2026 is due to a number of factors, including a revised decrease in projected sales and transactions and use tax revenue at the February 2026 Midyear Budget Review; projections for underperforming sales and transactions and use tax earnings for Fiscal Year 2026–27; increases in liabilities related to insurance, City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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Worker’s Compensation claims, and other settlement costs; projected impacts of the federal government’s economic, fiscal and other policies; and the requirement to address the $632,544 deficit.
Special Purpose Reserve Funds retain a balance of $25,374,325. Together the General Operating Fund Unassigned Reserve Fund balance of $5,468,456 and the Special Purpose Reserve Fund balance of $25,374,325 equals $30,842,781.
I am pleased to report that the City’s Other Post Employment Obligations (OPEBs) have declined from approximately $12.2 million in 2021 to an approximate ending balance of $9,434,671 as of June 2025. This extraordinary decline was produced through concerted effort by the City Manager and City Council to control OPEB costs and obligations.
Starting in 2020, Montclair initiated an aggressive posture related to applying for grants.
To date, the City has applied for approximately $242.729 million in state and federal grants; approximately $40.639 million in grants have been awarded to Montclair; and an estimated $40.652 million in funding is pending notification of award or denial. The balance of approximately $161.438 million in grant funding has been either denied or suspended. Nonetheless, Montclair’s success rate in filing for, and receiving grants over the last five years has no parallel in the City’s 70–year history and likely competes with or exceeds the grant-related experiences of many of Montclair’s neighboring jurisdictions.
In the first year of the current federal administration, federal grant programs were, for the most part, rescinded. City staff can now report the return of some grant programs available for application. However, in comparison to previous years, when City staff applied for more than $280 million in federal grants and Community Project Funds and received approximately $47 million+ in awards, Montclair has yet to receive any significant awards during Fiscal Year 2025-26—although, City staff has submitted for $33,670,037 in grants and $5.7 million in Community Project Funding, and will be submitting for an additional $70 million± in infrastructure grants over the next two months.
Each year, City staff seeks to improve upon, or achieve new revenue enhancements. In November 2020, Measure L received 68.84 percent voter support, and is expected to generate an estimated $10.76 million in Fiscal Year 2026–27, with $2,396,313 allocated annually to the debt service fund for the 2021 Issue of Lease Revenue Bonds. Voter approval of Measure L presented the City Council the opportunity to bring critical infrastructure improvements to the community, enhance municipal services, and improve employee working conditions. Measure L is currently underperforming expectations, as are every tax revenue programs administered by the City.
City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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During Fiscal Year 2022–23 the City Council agreed to place on the November 8, 2022 ballot two measures (Measure “R” and Measure “II”) asking voters to consider (i) the legalization of commercial cannabis businesses in the City, and (ii) a maximum 7 percent cannabis sales tax on licensed commercial cannabis businesses—each measure was approved by the voters. City staff is currently finalizing development of a commercial cannabis ordinance for presentation to the City Council in the first quarter of Fiscal Year 2026–27. Revenue generated by a commercial cannabis program may generate $2 million± annually for the Montclair General Fund.
City staff will continue with development of existing revenue measures and pursue and / or bring to the City Council other revenue producing measures, as appropriate, to further enhance the City’s capacity to deliver programs, services and improvements to the Montclair community and Montclair organization. Some of the revenue producing measures include the following:
• Measure L – Existing Measure. In November 2022, the City Council asked Montclair voters to enact Measure L, a District tax that authorized a 1 percent transactions and use tax on qualifying purchases. Measure L is projected to generate approximately $10.97 million in sales tax revenue in Fiscal Year 2026–27. Tax revenue generated by Measure L is used to fund general government operations funded by the General Fund, including approximately $2,396,313 for annual debt service on the 2021 Issue of Lease Revenue Bonds which, in turn, is used to provide for several public works/infrastructure improvement projects in Montclair.
• Community Facilities Districts – Existing Measure. With each new housing development, the City Council has directed creating Community Facilities Districts (CFDs) to generate funds to offset the cost of public safety and public works services generated by new residential development. Existing Community Facilities Districts generate approximately $573,000 annually. • Commercial Cannabis Businesses – Proposed Plan. In Fiscal Year 2026–27, the City Council will be asked to consider adoption of a revenue raising ordinance for commercial cannabis activities. A workshop on the draft proposed commercial cannabis ordinance was conducted on June 3, 2026. o In 2022, Montclair voters approved a sales tax measure of up to 7 percent on the sale of commercial cannabis products in Montclair.
Initial projections suggest that implementation of a commercial cannabis licensing program could generate more than $2 million in annual General Fund tax revenue for the City.
• User Fee Revisions – Proposed Measure. On May 4, 2026, a workshop was presented related to a Cost-of-Service Study. Based on outcomes from the Study, the City can potentially generate $736,500 annually in Personal Choice City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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Services—costs forced on the City through normal service demands, growth and general economic inflation.
• Utility Users Tax – Proposed Measure. Adjust the Utility Users Tax (UUT) to its voter authorized rate of 4.74 percent, generating an estimated $600,000 annually in new UUT revenue.
• Utility Users Tax – Proposed Measure. Considering asking voters to amend the UUT to include cable / streaming services and / or other applicable utilities not currently represented. Additions to the UUT could generate an estimated $500,000 to $800,000 in additional UUT revenue.
• E-commerce – Proposed Measure. City staff will continue to pursue legislation to amend California’s current tax code related to designation of point of sale for online transactions. However, that effort has thus far been unproductive. As an alternative, and as discussed above, the City Manager may recommend consideration of a class action lawsuit related to e-commerce transactions. Success in a class action lawsuit could annually generate transactions and use tax revenues for Montclair in excess of $2 million. • Monte Vista Fire Protection District – Proposed Measure. In early 2026, the City Manager directed the Finance Department to evaluate property tax transfers from San Bernardino County for fire protection services provided to the Sphere of Influence through the Monte Vista Fire Protection District. The audit was inconclusive, and the HdL Companies, the City’s tax consultant, was directed to make inquires with the San Bernardino County Auditor-Controller / Treasurer / Tax Collector (ATC). HdL conclusively determined that the ATC had ceased transfers on or about 2005. City staff are currently in negotiations to secure back payments of property tax receipts and convert prospective payments to a single, annual electronic transfer. Prospective annual payments are estimated at approximately $760,000, plus an escalator. Back payments for services rendered are undetermined at this time.
• A-Line Litigation – Proposed Measure. Continue pursuing current claims against the San Bernardino County Transportation Authority (SBCTA) regarding extension of light rail to the Montclair Transit Center. The City has spent more than $100 million on activities related to the light rail extension project.
Further, a draft report by Beacon Economics indicates that extension of light rail to the Transit Center could result in the following:
o $7.56 billion in economic output related to housing construction in North Montclair, Claremont and Upland;
o $860 million in tax revenue—$46 million to the County and $105 million to the sub-county agencies;
City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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o An additional $450 million in annual economic activity in the County, of which $362 million would occur in Montclair; o $24.2 million per year in taxes for the region—$9 million for Montclair, $7.4 million for the County, and $7.8 million for other agencies in the region;
o $6.5 million per year in new property tax revenue between the County of San Bernardino, Montclair, Claremont and Upland; Recoverable damages associated with litigation are not presently estimated.
• Commercial Use of the Former Pep Boys Facility – Proposed Measure.
The City Manager and Economic Development Agency Director are evaluating the conversion of the former Pep Boys Facility, located at 5150 Arrow Highway, into a commercial use with the potential to generate up to $30,000 to $50,000 monthly in lease revenue for the City. • I-10 Freeway-Adjacent Electronic Messaging Sign – Proposed Measure.
The Economic Development Agency Director is evaluating the potential for installation of an Electronic Messaging Sign adjacent to the I-10 Freeway that would generate advertising revenue for the City.
• Opportunity Zone – Proposed Measure. City staff are seeking designation of the North Montclair Census District as an Opportunity Zone under reauthorization provisions of the One, Big, Beautiful Bill Act. Opportunity Zone designation will allow for infusion of investment capital in North Montclair. According to an analysis by Beacon Economics, investments in Montclair could be in excess of $7 billion.
The City Manager will continue to evaluate for, and, when appropriate, present for City Council consideration additional measures designed to enhance Montclair’s revenue profile.
As Montclair plans for its future, City staff will:
• Routinely look at fresh approaches for service delivery; • Continue to evaluate available grants and outside funding opportunities to defray General Fund–related expenditures;
• Seek to develop strategies to improve the appearance of the community and promote enhancements to its infrastructure;
City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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• Identify new and creative revenue concepts to further bolster the City’s ability to weather economic downturns, enhance quality of life for residents, continue a pattern of infrastructure improvements, and advance on Montclair’s capacity to promote a positive work environment; • Pursue development designed to enhance the City's commercial and residential base;
• Promote Economic Development opportunities by drawing on the City's past and effective promotion of redevelopment as a tool to revitalize Montclair;
• Continue to develop partnerships for investments not only in North Montclair, but throughout the City; and
• Work with regional, state, and federal representatives to promote efforts designed to move Montclair forward.
Based on discussions in the City Manager's Fiscal Year 2026–27 Budget Message, it is clear the City Council continues to develop its role as a responsive governing body that is focused on prudent fiscal management practices—practices that allow the City Council to function as architects of Montclair's fiscal destiny.
Through vibrant, visionary, and energetic projects like the Amended North Montclair Downtown Specific Plan, the Montclair Place District Specific Plan, the 2024 General Plan Update and its corollary Corridors Plan and Arrow Highway Mixed–Use District Specific Plan, it is evident that Montclair is a community shaping its destiny and trending toward an era of progress.
As the Montclair organization moves into the new fiscal year its leaders, as always, will confront the challenges before the community and cope with the economic policies that influence the local decision making process.
Concurrent with the need to proactively address the economic realities of the day, the Montclair organization is committed to maintaining a balance between its commitment to the organization and its people, and its commitment to provide a superior level of services for the community.
On behalf of the Montclair City Council and the City's management team, I continue to thank each City of Montclair employee for providing exceptional service to the Montclair community. The individual service of Montclair employees has been instrumental in making Montclair a community in which residents are proud to live in, businesses are honored to operate in, children can safely play in, and employees are proud to work for.
City Manager's Fiscal Year 2026–27 Budget Message to the City Council June 16, 2026
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I also thank the Finance Department and management team for their efforts in putting together the proposed Fiscal Year 2026–27 Budget and helping to keep Montclair on a forward footing.
Honorable Mayor and City Council, the management team is at your disposal to answer any questions each of you may have regarding the proposed Fiscal Year 2026–27 Budget and the City's program of services.
ECS:JK/MF
Sincerely,
Edward C. Starr
City Manager
Budget Summaries
SOURCES
Estimated Estimated
Fund Balance/ Transfers Transfers Fund Balance/
Retained Earnings Estimated In TOTAL Operating Out TOTAL Retained Earnings July 1, 2026 Revenue (Descriptions Follow) SOURCES Appropriations (Descriptions Follow) USES June 30, 2027 1001 General Operating Fund 6,000,000 (1) 100,000 40,993,618 47,093,618 41,625,162 41,625,162 5,468,456 Special Revenue Funds
1102 Gas Tax Fund 114,269 1,115,432 - 1,229,701 1,163,943 - 1,163,943 65,758 1103 Road Maintenance Rehabilitation Fund 4,172,499 1,101,701 - 5,274,200 - - - 5,274,200 1104 Measure I Fund 9,259,864 1,050,000 - 10,309,864 - - - 10,309,8641110 Traffic Safety Fund 368,882 180,000 - 548,882 - 100,000 100,000 448,882 1112 Disability Access Fee 79,454 9,000 - 88,454 - - - 88,4541130 Park Maintenance Fund 320 40,000 40,320 51,535 - 51,535 (11,215) 1131 Park Development Fund 1,544,707 100,000 - 1,644,707 - - - 1,644,707 1132 CDBG Fund - 237,629 - 237,629 87,269 - 87,269 150,360 1135 Air Quality Improvement Fund 142,868 51,000 - 193,868 - - - 193,8681137 Human Services Grant Fund - 150,000 150,000 150,000 150,000 -1138 Senior Nutrition Fund - 260,000 - 260,000 368,195 - 368,195 (108,195) 1140 Asset Forfeiture Fund- State 101,815 11,000 - 112,815 - - - 112,8151141 Prop 30/SB 109 Fund 33,805 500 - 34,305 8,000 - 8,000 26,305 1143 Public Safety Fund - 602,577 - 602,577 817,552 - 817,552 (214,975) 1144 Federal Asset Forfeiture Fund- DOJ 235,237 105,000 - 340,237 1,000 - 1,000 339,237 1146 State Asset Forfeiture 15% Set-aside Fund 18,120 1,600 - 19,720 - - - 19,7201147 Federal Asset Forfeit. Fund- Treasury 140,210 15,500 - 155,710 - - - 155,7101148 School District Grant Fund 109,690 219,450 - 329,140 219,450 - 219,450 109,690 1149 Citizens Option for Public Safety (COPS) Grant 31 201,000 - 201,031 200,000 - 200,000 1,031 1150 Local Law Enforcement Block Grant 19 30,000 - 30,019 - - - 30,0191151 Crime Prevention Fund 2,855 110 - 2,965 - - - 2,9651152 Recycling Block Grant Fund 89,364 12,100 - 101,464 10,000 - 10,000 91,464 1155 Statewide Park Development Grant Fund 985,265 - - 985,265 - - - 985,265 1156 Homeless Housing Assistance & Prevention Fund - 99,800 - 99,800 99,800 - 99,800 - 1157 LEAP Grant Fund 6,214 - - 6,214 - - - 6,2141160 After-School Program Grant Fund 72,063 2,905,873 - 2,977,936 2,823,108 - 2,823,108 154,828 1162 City of Hope 1,286 - - 1,286 - - - 1,2861163 Safety Department Grant Funds - 2,415,278 - 2,415,278 2,397,278 - 2,397,278 18,000 1164 OMSD Immunization Grant 1,371 - - 1,371 - - - 1,3711167 Resource Center Grant - OMSD 16,873 - - 16,873 - - - 16,8731168 Title IIIB Sr Support Services - 15,600 - 15,600 15,600 - 15,600 - 1174 Opioid Settlement Fund - 80,000 - 80,000 - - - 80,0001175 Cannabis Dispensaries Fund - 100,000 - 100,000 - - - 100,000 1180 EMS- Paramedic Fund - 40,350 - 40,350 67,700 - 67,700 (27,350) 1181 Contributions & Donations 2,150 500 - 2,650 - - - 2,6501704 Sewer Expansion Fee Fund 1,345,215 110,000 - 1,455,215 - - - 1,455,2151740 Developer Impact Fees - Local 1,736,998 100,000 - 1,836,998 - - - 1,836,9981741 Developer Impact Fees - Regional - 150,000 - 150,000 - - - 150,0001742 Burrtec Pavement Impact Fees 563,220 100,000 - 663,220 - - - 663,2201744 Utility Undergrounding In Lieu 383,397 - - 383,397 - - - 383,397 1745 General Plan Update Fees 129,779 12,000 - 141,779 - - - 141,7791746 Housing Trust Fund 1,572,108 100,000 - 1,672,108 - - - 1,672,1081748 Public-Education-Gov't Fees (PEG) 196,182 25,000 - 221,182 15,000 - 15,000 206,182 Total 23,426,130 11,748,000 - 35,174,130 8,495,430 100,000 8,595,430 26,578,700 Capital Project Funds
1206 Economic Development Agency 2,325,000 3,011,491 - 5,336,491 399,930 - 399,930 4,936,561 1250 & 51 Successor Agency Bond Proceeds 13,125,526 490,000 - 13,615,526 500,000 - 500,000 13,115,526 1252 2014 Lease Revenue Refunding Bond Proceeds 651 - - 651 - - - 651 1253 2021 Lease Revenue Refunding Bond Proceeds 19,033,627 800,000 - 19,833,627 64,590 - 64,590 19,769,037 1743 PUC CalTrans Reimbursement Fund 21,310 - - 21,310 - - - 21,310 Total 35,192,605 3,615,000 - 38,807,605 964,520 - 964,520 37,843,085 Special Assessment Funds
1601 Community Facilities District 2011-1 156,866 278,311 - 435,177 275,811 - 275,811 159,366 1602 Community Facilities District 2011-2 130,903 78,136 - 209,039 76,636 - 76,636 132,403 1603 Community Facilities District 2025-1 - 163,769 - 163,769 163,269 - 163,269 500 1604 Community Facilities District 2025-2 1,996 57,534 - 59,530 57,284 - 57,284 2,246 Total 289,765 577,750 - 867,515 573,000 - 573,000 294,515 Debt Service Funds
1302 2014 Refunding Bonds - 2,597,163 - 2,597,163 2,597,163 - 2,597,163 - 1303 2021 Lease Revenue Bonds - 2,396,313 - 2,396,313 2,396,313 - 2,396,313 - 1304 Pension Obligation Bonds - 4,434,713 - 4,434,713 4,434,713 - 4,434,713 - Total - 9,428,189 - 9,428,189 9,428,189 - 9,428,189 -
Enterprise Funds
1501 & 03 Sewer Operating Fund $3,280,846 6,455,000 - 9,735,846 6,441,796 - 6,441,796 3,294,050 1502 Sewer Replacement Fund 3,286,094 300,000 - 3,586,094 10,000 - 10,000 3,576,094 Total 6,566,940 6,755,000 - 13,321,940 6,451,796 - 6,451,796 6,870,144 Reserve Funds
Reserve Funds 27,879,511 (1) 27,879,511 - 2,520,186 - 2,520,186 25,359,325 Total 27,879,511 - - 27,879,511 2,520,186 - 2,520,186 25,359,325TOTAL - ALL FUNDS 99,354,951 73,117,557 100,000 172,572,508 70,058,283 100,000 70,158,283 102,414,225 Notes:
(1) Fund Balance has been estimated utilizing the fiscal year 2025-26 midyear general fund approved amounts. 1 USES
TRANSFERS IN AND OUT DETAILED DESCRIPTIONS
SOURCES & USES STATEMENT
FROM TO AMOUNT PURPOSE
Traffic Safety General Operating $100,000 Reimbursement for traffic safety enforcement Fund costs. State law provides that CVC fines and
forfeitures be initially recorded in a "Traffic Safety
Fund". Since costs associated with these
activities exceed this amount, annual allocations
are transferred to the General Operating Fund.
TOTAL $100,000
2 CITY OF MONTCLAIR
FISCAL YEAR 2026-27 BUDGET
FUND DESCRIPTIONS
Unlike the private sector, governmental budgeting and financial reporting is based upon fund accounting. A fund is a "fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations." Not all governmental funds are required to be budgeted; some are small or don't receive annual revenue and/or expenditures. All significant operations of the City are included in this budget; however, for those accounting funds that are not present expenditures will be approved by the governing board.
BASIS OF ACCOUNTING
The budgets of the City’s governmental funds (General Fund, Special Revenue Funds, Debt Service Funds, and Capital Projects Funds) are prepared on a modified accrual basis and flow of financial resources principle where revenues are realized only if they are converted into cash within the budget cycle or sixty days thereafter, and expenditures are recorded when incurred and payable from available financial resources.
Budgets for the City’s proprietary fund (Sewer Fund) are prepared on a full accrual basis where revenues are recognized when earned, and expenses are recognized when they are incurred.
Below are descriptions for the funds included in the City’s Budget.
GOVERNMENTAL FUNDS
GENERAL FUND
The General Fund is used to account for all financial resources except those required to be accounted for in another fund. Typically, the general fund is the primary operating fund of a governmental entity. The General Fund has two components, the Operating Fund (1001) and various reserve funds.
Major revenue sources include property taxes, sales tax, and utility users tax. Detail information related to revenue sources is included in the Statement of Estimated Revenues and related notes thereto.
The City Council has established minimum threshold target polices for the City's General Operating Fund. The policy sets a target level of available funding at $6.0 million which should be comprised of assets that are available for immediate appropriation, i.e., current financial resources. Use of monies present in this fund requires specific authorization from the City Council.
For the reserve component, monies are segregated (assigned) into separate individual funds which represent the reserve portion of the General Fund. These provide future resources to fund those activities. The total fund equity of the General Fund is composed of the operating portion and these reserves.
SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. Like the general fund, the budget for a special revenue fund includes only those revenues which are expected to be received in the current fiscal year or shortly thereafter, and expenditures are recognized only if they are expected to be liquidated with current financial resources.
3 Gas Tax Fund and SB1 Fund (1102 & 1103) Gas Tax monies allocated to local governments in accordance with California Streets and Highways Code Sections 2032, 2105, 2106, 2107 and 2107.5 are required to be deposited in a special revenue fund. By law, the funds are restricted to expenditures for the construction, improvement and maintenance of the public streets and roads system.
Measure I Fund (1104) San Bernardino County voters approved passage of Measure I authorizing the San Bernardino County Transportation Authority to impose a one-half cent sales tax to finance transportation improvement and traffic management programs. Cities are apportioned the "local share" of Measure I monies on a per capita basis and in accordance with a transportation plan and capital improvement program adopted by the local jurisdiction.
Cities may also receive funding for regional projects pursuant to San Bernardino County Transportation Authority’s (SBCTA) five-year and twenty-year plans. In the past, Montclair was allocated regional monies for the Montclair Multi-Modal Transit Center and the Monte Vista Avenue Extension projects.
Traffic Safety Fund (1110) Vehicle Code Section 42200 provides that fines and forfeitures which a city receives as a result of arrests by city officers for Vehicle Code violations must be deposited in a special fund entitled the "Traffic Safety Fund." Monies credited to the Traffic Safety Fund can only be used for traffic control devices, the maintenance thereof, equipment and supplies for traffic law enforcement and traffic accident prevention, and for the maintenance, improvement, or construction of public streets, bridges and culverts within the city. Monies deposited to the fund cannot be used to pay police officer salaries. It is City policy to transfer all Traffic Safety Fund revenues at year-end to the General Fund as expenditures there, for the above prescribed uses, far exceed the annual revenues of the Traffic Safety Fund.
Disability Access Fund – Business License (1112) SB 1186 imposed, on and after January 1, 2013, and until December 31, 2018, an additional state fee of $1 on business licenses for the purposes of increasing disability access and compliance with construction-related accessibility requirements and developing educational resources for businesses to facilitate compliance with federal and state disability laws, as specified. AB 1379 extended this fee indefinitely and on or after January 1, 2018, and until December 31, 2023 increase the amount from $1 to $4. AB 2164 repealed the provision reducing the fee to $1 on January 1, 2024 extending the fee at $4 indefinitely. The monies collected are divided between the local entity that collected the monies and the Division of the State Architect, pursuant to specified percentages.
Park Maintenance Fund (1130) Park development monies collected cannot be used for maintenance of parks. However, additional revenues collected from cell tower rentals, etc. are not restricted. This fund accounts for these additional monies and their uses for maintenance of parks within the City.
"Quimby" Park Development Fund (1131) Government Code Section 66477 provides that a city may, by ordinance, require the dedication of land or impose an in-lieu fee for park and/or recreational purposes as a condition for new residential development. Resolution No. 824, adopted in October 1982, established the current land dedication and in-lieu fees imposed upon new residential development in Montclair.
C.D.B.G. Fund (1132) The Federal Community Development Block Grant (CDBG) program provides cities with grant monies which generally must be expended for essential community development and housing purposes. Montclair receives its share of CDBG monies via the San Bernardino County's Department of Economic and Community Development in accordance with a cooperation agreement.
Air Quality Improvement Trust Fund (1135) In September 1990, Assembly Bill 2766 was signed into law which provided for an increase in the motor vehicle registration fee for the purpose of financing programs designed to reduce mobile source air pollution. Cities are allocated approximately 40 percent of the revenues collected, provided a resolution has been adopted setting forth the city's intention to spend the monies on air pollution reduction programs which are consistent with the California Clean Air Act of 1988, or with a plan proposed pursuant to Article 5 of Chapter 5.5 of Part 3 of the California Health and Safety Code. 4 Older Americans Act Fund – Senior Nutrition Fund (1138) The Older Americans Act of 1965 provides for assistance to state and local agencies to develop social supportive services to meet the needs of older persons. Montclair receives grant monies pursuant to the Act via contract with the County of San Bernardino. The funds are used to help pay for health care services in the Medical Clinic for senior citizens, ages 60 and over, for "Senior Sitter", a program to provide in-home supportive services, and the senior nutritional meals program.
State Asset Forfeiture Fund (1140) State law generally provides for the confiscation of money and property arising from the manufacture or sale of illegal controlled substances.
Monies distributed to Montclair pursuant to the asset forfeiture laws may only be used for law enforcement programs.
Prop 30/AB 109 (1141) Proposition 30, passed in November of 2012, provides local law enforcement with a portion of a State income tax increase which is to be utilized for costs associated with parolees and probationers.
Public Safety Fund (1143) Passage of Proposition 172, in November 1993, provided for a one-half cent sales tax to be distributed to local governments for public safety expenditures.
Cities in San Bernardino County are allocated a portion of the tax based upon their proportionate share of the net property tax loss resulting from the State's Budget. Current law provides that cities must maintain expenditure levels to be allocated Proposition 172 monies.
Federal Asset Forfeiture Fund – DOJ (1144) & Treasury (1147) Federal law generally provides for the confiscation of money and property arising from the manufacture or sale of illegal controlled substances. Monies distributed to the City are pursuant to the asset forfeiture laws and are only available for purposes of financing the Police Department's annual budget.
Current law requires that Federal asset forfeiture monies received from the Department of Justice be segregated from forfeiture monies received from the United States Treasury Department and all other resources of the Police Department, including monies/assets received pursuant to State asset forfeiture laws.
State Forfeiture – 15% set-aside (1146) Health & Safety Code Section 11489 provides that fifteen percent of State asset forfeiture monies/assets be deposited to a special fund which shall be used for the sole purpose of funding programs designed to combat drug abuse and divert gang activity. The monies deposited to this fund shall not be used to supplant any state or local funds that would normally be used for the same purpose.
School District Grant Fund (1148) The Ontario-Montclair School District finances a portion of the salaries and benefits for the Drug Abuse Resistance Effort (D.A.R.E.) officer through its annual agreement with the City. Prior to Fiscal Year 2002-03, Chaffey Joint Union High School District has financed a portion of salaries and benefits for the Safe School Zone officers program. It is City policy to transfer all School District Grant Fund revenues upon receipt to the General Fund to offset this portion of the salaries of police officers assigned to these programs.
Citizens Option for Public Safety (COPS) Fund (1149) The State Budget Act of 1996 (AB 3229) added Government Code Sections 30061 et. seq. to require the State Controller to allocate funds to each county which redistributes the funds to each city that has established a supplemental law enforcement fund to be expended exclusively for police services.
Justice Assistance Grant Fund (1150) The U. S. Department of Justice, Bureau of Justice Assistance provides grants to local agencies that establish an advisory board that reviews the application for funding and is authorized to make nonbinding recommendations to the local government. These funds are used to supplement local agency funding.
Penal Code Section 1202.5 Fund (1151) The courts can order a defendant convicted of certain offenses to pay an additional fine of $10 to be transferred to the local law enforcement agency where the offense took place. All monies collected shall implement, support, and continue local crime prevention programs.
5 Recycling Block Grant Fund (1152) The California Oil Recycling Enhancement Act provides funds to cities for establishing and maintaining local used oil collection programs that encourage recycling or appropriate disposal of used oil. The California Integrated Waste Management Board has been delegated to administer the program on behalf of the State for cities.
Homeless Housing, Assistance and Prevention Grant Program (1156) A State of California grant program designed to provide direct assistance to cities to address the homelessness crisis throughout the state.
After-School Program (1160) This fund administers the After-School Program at eight local schools. Primary funding (92.5%) is provided by the Ontario-Montclair School District with the remainder of the costs covered by the City of Montclair.
Safety Department Grant Fund (1163) This fund segregates various grants received by the Fire and Police Departments that require specific matching and tracking of revenues and expenditures as required by the granting agency.
OMSD Immunization Grant Fund (1164) Ontario-Montclair School District provides funding which supports the operation of the City of Montclair Clinic.
Human Services Grant Funds (1162; 1166 – 1169; & 1171) These are smaller grant funds used to augment operation of various programs and projects undertaken by the Human Services Department. Current funding entities include: Healthy Communities Strategic Plan, Resource Center Grant-OMSD, Title IIIB Senior Support Services, and ASES Supplemental Grant.
EMS Paramedic Fund (1180) This fund accounts for revenue received in connection with a contract with the local ambulance provider and through subscription payments from residents to subsidize the expense of enhancing the Fire Department’s current level of emergency medical service.
Sewer Expansion Fee Fund (1704) Ordinance No. 12-928 of the Montclair City Council amended the Regional Sewage Supplemental Capital Outlay Fee effective July 1, 2012. These fees are collected on new connections and ultimately will be disbursed to the IEUA upon their request. In addition to the amounts specified by IEUA, a Sanitary Sewer Expansion Fee was established. These amounts are in addition to the Capital Outlay Fee of IEUA and would be used to fund future expansions of the City of Montclair’s Sewer System.
Developer Impact Fees (Local and Regional – 1740 & 1741) These funds segregate the amount collected from developers to fund local and regional improvements. These monies can only be used on specified approved projects and will accumulate until an amount is present to fund those projects.
Burrtec Pavement Impact Fees (1742) As part of the current agreement with the City's waste hauler, a fee was established to provide monies to compensate the City for a portion of its expenditures for street and road repairs.
PUC CalTrans Reimbursement Fund (1743) As part of the infrastructure improvement project for the Monte Vista Grade Separation, $5,000,000 of PUC grants were obtained. This amount will be utilized to fund a portion of the costs of this project. Since these monies were a one time reimbursement of prior year costs there is no revenue budgeted. Instead this fund it utilized to account for the portion of the grade separation current costs funded with this grant.
Utility Undergrounding In-Lieu (1744) In lieu of performing undergrounding projects, developers can provide monies to the City for use in accomplishing future utility undergrounding projects. This fund accounts for the collection and utilizations of those monies.
General Plan Update Fees (1745) A portion of fees collected from developers are utilized to provide funding for updating the City's general plan and this fund accounts for those fees and the cost of these services.
6 Housing Fund – (1746) Under Redevelopment Law, inclusionary and other requirements exist for developing affordable housing. With the elimination of redevelopment, existing resources were transferred to other taxing entities. However, remaining bond proceeds and repayments under prior agreements applicable to housing developments have provided resources which will be utilized to meet these housing requirements.
Public-Education-Gov’t Fees (PEG) – (1748) Contributions are received from cable companies to provide resources for public educational programming and equipment.
CAPITAL PROJECT FUNDS
Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds, Special Assessment Funds, and Trust Funds).
Economic Development Agency Fund (1206) Due to the elimination of the City's redevelopment agency, the City receives a property tax share of monies paid by the Successor Agency (accomplishing the liquidation of the former redevelopment agency) to the various taxing entities and from future tax increment that is redistributed to the various taxing entities in excess of enforceable obligations. Since the City will have to perform economic development utilizing its own resources in the future, these monies have been segregated for the purpose of economic development within the City.
Successor Agency Bond Proceeds – (1250 & 1251) Due to the elimination of the City’s redevelopment agency and unspent bond proceeds could be utilized for the purpose intended with the Department of Finance approval. This approval was obtained and the proceeds will be utilized by the City for the purposes authorized in their official statements. 2021 Lease Revenue Bond Proceeds – (1253) Proceeds from the issuance of the 2021 Lease Revenue Bonds are held pending utilization for infrastructure projects. These monies are on deposit with a separate trustee. Major capital outlay for these projects will be budgeted separately in the City’s Capital Improvement Program Budget.
SPECIAL ASSESSMENT FUNDS
Special Assessment Funds are used to account for direct assessments against property owners for maintenance and future costs associated with public improvements benefiting those properties.
Community Facilities District 2011-1 (1601) This assessment district was established to account for the property assessments and corresponding costs associated with maintenance and public safety services provided to the Paseos and Alexan projects.
Community Facilities District 2011-2 (1602) This assessment district was established to account for the property assessments and corresponding costs associated with maintenance and public safety services provided to the Arrow Station project.
Community Facilities District 2025-1 (1603) This assessment district was established to account for the property assessments and corresponding costs associated with maintenance and public safety services provided to the Village at Montclair project.
Community Facilities District 2025-2 (1604) This assessment district was established to account for the property assessments and corresponding costs associated with maintenance and public safety services provided to the Alexan Kendry Expansion project.
DEBT SERVICE FUNDS
Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. The City has three active debt service funds established for the Montclair Financing Authority Lease Revenue Refunding Bonds (Public Facilities Projects) Issue of 2014, Montclair Financing Authority Lease Revenue Bonds Issue of 2021, and Pension Obligation Bond Issue of 2021.
7 2014 Lease Revenue Refunding Bonds Debt Service Fund (1302) In November 2014, the City, through the Montclair Financing Authority, refunded the $31,300,000 in Lease Revenue Bonds which were used for the construction of a new police station, senior center, and youth center by issuing $45,000,000 Refunding Bonds. The additional proceeds received through this issuance were budgeted in the City’s Capital Improvement Program budget. This action committed the City to make annual lease payments until October 2045.
For Fiscal Year 2025-26, the annual principal and interest lease payment is $2,591,513, payable from General Fund resources. Internally, in prior fiscal years, the City had committed up to $750,000 of taxes (RPTTF) it receives from the elimination of its redevelopment agency and the remainder from its transaction and use tax revenues for this debt service payment.
Therefore, effective Fiscal Year 2015-16, the City had budgeted only transaction and use taxes and RPTTF taxes in excess of the annual debt service requirement in the General Operating and Economic Development Agency Funds and has budgeted the remainder of these taxes in the 2014 Lease Revenue Refunding Bonds Debt Service Fund. Beginning with Fiscal Year 2021-22 the City began to utilize only Measure F transaction and use tax revenues for debt service and in turn allocated the entire RPTTF revenue to the Economic Development Agency Fund. The annual principal and interest lease payments will continue to be approximately $2.6 million dollars annually for the remaining life of this bond issue. 2021 Lease Revenue Bonds Debt Service Fund (1303) In October 2021, the City, through the Montclair Financing Authority, issued $45,000,000 in Lease Revenue Bonds. The proceeds received through this issuance are budgeted in the City’s Capital Improvement Program budget. This action committed the City to make annual lease payments until April 2051.
For Fiscal Year 2025-26, the annual principal and interest lease payment is $2,395,863, payable from General Fund resources. As part of the bond issuance process, the City’s Measure L transaction and use tax was designated to be the source of funding to accomplish this repayment. Therefore, effective Fiscal Year 2021-22, the City has budgeted only Measure L transaction and use taxes in excess of the annual debt service requirement in the General Operating Fund and has budgeted the remainder of these taxes in the 2021 Lease Revenue Bonds Debt Service Fund. The annual principal and interest lease payments will continue to be approximately $2.4 million dollars annually for the remaining life of this bond issue. 2021 Pension Obligation Bonds Debt Service Fund (1304) In October 2021, the City issued $62,190,000 in Pension Obligation Bonds. The proceeds received through this issuance were utilized to pay off the CalPERS Unfunded Accrued Liabilities (UAL). This action committed the City to make annual lease payments until June 2041.
For Fiscal Year 2025-26, the annual principal and interest lease payment is $4,438,996, payable from General Fund resources. As part of the bond issuance process, the City’s sales and use tax was designated to be the source of funding to accomplish this repayment.
Therefore, effective Fiscal Year 2021-22, the City has budgeted only sales and use taxes in excess of the annual debt service requirement in the General Operating Fund and has budgeted the remainder of these taxes in the 2021 Pension Obligation Debt Service Fund. The annual principal and interest payments will continue to be approximately $4.4 million dollars annually for the remaining life of this bond issue.
PROPRIETARY FUNDS
ENTERPRISE FUNDS
Enterprise funds are used to account for the operations of programs which are primarily financed by user fees. Because the determination of net income is essential, enterprise fund accounting is based on the measurement of all economic resources, including the depreciation of fixed assets.
Sewer Maintenance Fund (1501, 1502 & 1503) The Sewer Maintenance Fund was established to account for all activities related to the repair and maintenance of the City's sewer 8 system. In addition, interest earnings on sewer connection fees due the Inland Empire Utilities Agency have been allocated to the fund to provide for sewer main construction in accordance with the City's capital improvement program.
FIDUCIARY FUNDS
TRUST AND AGENCY FUNDS
Trust and agency funds are used to account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governments units, and/or other funds. The City uses expendable trust funds to account for assets, generally transferred in from the General Fund, which have been earmarked for specific programs. Since these amounts are held in trust and do not represent revenue, these are not included in the attached operational budget of the City of Montclair.
Inland Empire Utility Agency Fund (1703) A portion of the Sewer connection fees collected by the City from its commercial and residential customers relates to a Capital Outlay Fee assessed by the Inland Empire Utility Agency (IEUA). These monies are held by the City in trust and are payable to IEUA upon their demand.
Asset Seizure Fund (1745) Financial resources seized during criminal investigations, etc. are held in trust in this fund awaiting disbursement instructions from the courts. Once received, amounts seized together with interest earning will be disbursed to the respective parties which could also include the City of Montclair.
9 Revenues
CITY OF MONTCLAIR
SUMMARY SCHEDULE OF REVENUE BY FUND
FOR FISCAL YEARS 2024-2025 THROUGH 2026-2027
2026-2027 Increase Estimate (Decrease)
GENERAL FUND
1001 GENERAL FUND 40,429,353 40,439,685 19,193,691 40,439,685 40,993,618 553,9331102 GAS TAX FUND 1,075,072 1,076,707 707,464 1,076,707 1,115,432 38,725 1103 ROAD MAINT REHAB FUND - SECT 2032 1,120,502 1,022,444 603,119 1,022,444 1,101,701 79,257 1104 MEASURE I FUND 1,181,624 1,050,000 503,764 1,050,000 1,050,000 - 1110 TRAFFIC SAFETY FUND 217,268 85,000 115,015 125,000 180,000 95,0001112 DISABILITY ACCESS FEE FUND 8,248 9,000 6,390 9,000 9,000 -1130 PARK MAINTENANCE FUND 41,054 40,000 31,884 40,000 40,000 -1131 PARK DEVELOPMENT FUND 300,000 - - 300,000 100,000 (200,000) 1132 C.D.B.G. FUND 48,740 248,457 31,128 248,457 237,629 (10,828)1135 AIR QUALITY IMPROVEMENT FUND 52,217 51,000 24,461 51,000 51,000 -1137 HUMAN SERVICES GRANT FUND - - - - 150,000 150,000 1138 SENIOR NUTRITION FUND 249,255 235,000 156,841 235,000 260,000 25,0001140 ASSET FORFEITURE FUND - STATE 12,198 11,000 1,901 10,150 11,000 -1141 PROP 30/SB 109 1,148 - 500 500 500 -1143 SB 509 PUBLIC SAFETY FUND 556,423 573,132 396,514 573,132 602,577 29,4451144 FEDERAL ASSET FORFEITURE FUND - DOJ 136,973 105,000 5,198 105,000 105,000 -1146 STATE FORFEITURE - 15% SETASIDE 2,258 1,600 335 1,600 1,600 -1147 ASSET FORFEITURE - TREASURY 3,478 15,500 889 15,500 15,500 -1148 SCHOOL DISTRICT GRANT FUND 191,406 208,050 106,858 208,050 219,450 11,4001149 COPS ELEAS GRANT 202,225 196,000 201,633 196,000 201,000 5,0001150 LLE BLOCK GRANT FUND 18,962 50,000 - 50,000 30,000 (20,000)1151 P.C. 1202.5 CRIME PREVENTION FUND 103 110 114 110 110 -1152 RECYCLING BLOCK GRANT FUND 19,626 43,100 9,596 43,100 12,100 (31,000)1155 STATEWIDE PARK DEVELOPMENT GRANT 2,040,578 - 251,313 - - -1156 HOMELESS HOUSING ASSISTANCE PREVEN F 194,100 - 55,000 194,100 99,800 (94,300)1160 AFTER-SCHOOL PROGRAM GRANT FUND 2,282,670 2,517,400 1,729,452 2,517,400 2,905,873 388,473 1163 SAFETY DEPARTMENT GRANT FUND 83,695 268,010 118,752 18,000 2,415,278 2,147,2681168 TITLE IIIB SR SUPPORT SERVICES 29,290 15,600 15,115 15,600 15,600 - 1174 OPIOID SETTLEMENT FUND - - - - 80,000 80,0001175 CANNABIS DISPENSARIES FUND - - - - 100,000 100,0001180 E.M.S. - PARAMEDIC FUND 40,514 39,850 23,562 39,850 40,350 5001181 CONTRIBUTIONS/DONATIONS FUND 500 500 450 500 500 -1704 SEWER EXPANSION FEE FUND 299,207 110,000 16,351 110,000 110,000 -1740 DEVELOPER IMPACT FEES - LOCAL 161,576 150,000 3,024 150,000 100,000 (50,000) 1741 DEVELOPER IMPACT FEES - REGION 363,871 250,000 5,597 250,000 150,000 (100,000)1742 BURRTEC PAVEMENT IMPACT FEES 108,571 90,000 52,737 90,000 100,000 10,000
SPECIAL REVENUE FUNDS
2024-2025
Audited
2025-2026
Revised
Budget
Thru 3/2026
2025-2026
Actual Thru
3/2026
Revised
Budget or
Annualization
of Actual
10 CITY OF MONTCLAIR
SUMMARY SCHEDULE OF REVENUE BY FUND
FOR FISCAL YEARS 2024-2025 THROUGH 2026-2027
2026-2027 Increase Estimate (Decrease)
2024-2025
Audited
2025-2026
Revised
Budget
Thru 3/2026
2025-2026
Actual Thru
3/2026
Revised
Budget or
Annualization
of Actual
1745 GENERAL PLAN UPDATE FEES 12,731 12,000 6,852 12,000 12,000 -1746 HOUSING TRUST FUND 693,000 750,000 - 750,000 100,000 (650,000)1748 PUBLIC-EDUCATION-GOV'T FEES (PEG) 23,517 27,000 10,087 27,000 25,000 (2,000)
CAPITAL PROJECTS FUNDS
1206 ECONOMIC DEVELOPMENT FUND 2,377,382 2,200,000 1,189,283 2,200,000 2,325,000 125,000 1250/5 SA BOND PROCEEDS 617,408 350,000 291,858 350,000 490,000 140,000 1253 2021 LEASE REVENUE BOND PROCEEDS 1,557,288 1,500,000 777 1,500,000 800,000 (700,000)
SPECIAL ASSESSMENT FUNDS
1601 CFD 2011-1 PASEOS/ALEXAN 190,562 223,064 110,275 223,064 278,311 55,2471602 CFD 2011-2 ARROW STATION 56,048 64,235 36,039 64,235 78,136 13,901 1603 CFD 2025-1 VILLAGE AT MONTCLAIR 156,692 - - 156,692 163,769 7,0771604 CFD 2025-2 ALEXAN KENDRY EXPANSION 52,588 - 26,309 52,588 57,534 4,946
DEBT SERVICE FUND
1302 2014 REFUNDING BONDS 2,585,263 2,591,513 1,396,213 2,591,513 2,597,163 5,650 1303 2021 LEASE REVENUE BONDS 2,394,513 2,395,863 2,395,863 2,395,863 2,396,313 450 1304 PENSION OBLIGATION BONDS 4,435,334 4,438,996 4,438,996 4,438,996 4,434,713 (4,283)
ENTERPRISE FUND
1501 SEWER OPERATING FUND 6,617,487 5,880,000 4,578,559 5,880,000 6,455,000 575,000 1502 SEWER REPLACEMENT FUND 329,324 256,000 - 256,000 300,000 44,000
RESERVE FUNDS
GENERAL FUND RESERVES - 11,526 - - - - TOTAL REVENUE - ALL FUNDS 72,879,988 70,294,696 38,849,259 70,083,836 73,117,557 2,822,861 11 Increase
(Decrease)
over
2026-2027 Revised
Estimate Budget
GENERAL FUND - 1001
Taxes Property - Secured 3,547,141 3, 2, 625,000 3, 182,260 3, 625,000 60,580 685,580 Property - Unsecured 131,435 173,008 133,330 173,008 5,235 178,243 Property Tax in Lieu of VLF (HdL) 5,200,322 5, 2, 348,728 5, 674,364 5, 348,728 527,608 178,880 Sales & Use (HdL) 10, 10,507,223 093,167 3,096,459 10,507,223 10,649,828 142,605 Transaction & Use Tax Measure "F" (HdL) 86,882 65,000 - 65,000 146,502 81,502 Transaction & Use Tax Measure "L" (HdL) 8, 8,332,033 3, 395,602 8, 232,590 8, 395,602 578,348 182,746 Prop Tax Pass Thru from SRED 527,480 534,674 272,337 534,674 7,000 541,674 Transient Occupancy 73,561 80,000 42,264 80,000 80,000 - Document Transfer 82,886 130,000 104,990 130,000 130,000 - Franchise 965,792 990,000 207,444 990,000 975,000 (15,000) Business License 870,945 900,000 697,319 900,000 925,000 25,000 Utility Users 2,425,490 2,425,000 1,682,197 2,425,000 2,440,000 15,000 Total Taxes 32,337,134 33,174,235 14,325,554 33,174,235 33,857,783 683,548 Licenses and Permits Alarm Permits 725 1,000 425 1,000 1,000 - Building Permits 497,482 400,000 229,410 400,000 350,000 (50,000) Moving Permits 9,920 10,000 6,850 10,000 10,000 -
Construction Permits 208,159 130,000 90,621 130,000 100,000 (30,000) Encroachment Permits 105 300 70 300 300 -
Gun Dealer Permits 25 25 25 25 25 -
Total Licenses and Permits 716,416 541,325 327,401 541,325 461,325 (80,000) Intergovernmental Revenues Motor Vehicle In-Lieu Tax 59,942 58,123 58,123 58,123 55,000 (3,123) Property Tax Loss Relief 19,829 20,000 9,174 20,000 20,000 - Police Officer Training Reimbursement 8,489 25,000 9,183 25,000 20,000 (5,000) SB 90 Claim Reimbursement 40,199 47,392 47,392 47,392 45,000 (2,392) OES Reimbursements 62,195 130,000 - 130,000 60,000 (70,000) Greyhound Transcenter Lease 21,600 21,600 16,200 21,600 21,600 - Total Intergovernmental Revenues 212,254 302,115 140,072 302,115 221,600 (80,515) Revised
Budget or
Annualization
of Actual
FOR FISCAL YEARS 2024-2025 THROUGH 2026-2027
STATEMENT OF ACTUAL AND ESTIMATED REVENUES
CITY OF MONTCLAIR
2024-2025
Audited
2025-2026
Revised
Budget
Thru 3/2026
2025-2026
Actual Thru
3/2026
12 Increase
(Decrease)
over
2026-2027 Revised
Estimate Budget
Revised
Budget or
Annualization
of Actual
FOR FISCAL YEARS 2024-2025 THROUGH 2026-2027
STATEMENT OF ACTUAL AND ESTIMATED REVENUES
CITY OF MONTCLAIR
2024-2025
Audited
2025-2026
Revised
Budget
Thru 3/2026
2025-2026
Actual Thru
3/2026
Fines and Forfeitures Court Fines 62,252 46,000 25,782 46,000 50,000 4,000 Parking Citations 175,578 120,000 87,177 120,000 150,000 30,000 False Alarms - Police and Fire 14,300 16,000 9,225 16,000 16,000 - Restitution 418 1,000 370 1,000 1,000 -
Evidence Forfeitures - 500 - 500 500 -
Auto Repo Fees 1,860 1,700 1,515 1,700 1,700 -
Vehicle Release Fees 91,950 85,000 58,950 85,000 85,000 - Administrative Citations 45,540 3,900 4,330 3,900 4,500 600 OPTS Vehicle Impound Fees 73,510 65,000 41,263 65,000 65,000 - PD Citations - 900 - 900 900 -
PW/CD Citations - 200 - 200 200 -
Total Fines and Forfeits 465,408 340,200 228,612 340,200 374,800 34,600 Charges for Services Sale of Printed Materials 732 1,000 511 1,000 1,000 - Special Police Services 11,110 10,000 7,852 10,000 10,000 - Fingerprints (2,758) - (1,783) - - -
Fire Department Service Fees 23,784 30,000 (23,719) 30,000 30,000 - Credit Card Convenience Fee 5,866 5,000 4,771 5,000 5,000 - Rubbish Collection Fees 3,629,727 3,300,000 2,444,515 3,300,000 3,500,000 200,000 General Sanitation Fee 401,134 400,000 46,403 400,000 400,000 - Burrtec Contract Maintenance Fee 208,333 250,000 156,250 250,000 250,000 - Zoning/Subdivision Fees 66,780 70,000 73,255 70,000 70,000 - Plan Checking Fees 479,992 500,000 158,735 500,000 300,000 (200,000) Recreation Fees 22,146 15,000 8,363 15,000 15,000 - Service Center Fees 495 500 285 500 500 - Program Costs - Reimbursed 60,865 40,000 23,698 40,000 50,000 10,000 Country Fair Jamboree 24,023 30,000 - 30,000 30,000 - Human Services Classes 3,510 7,500 5,201 7,500 6,000 (1,500) Total Charges for Services 4,935,739 4,659,000 2,904,337 4,659,000 4,667,500 8,500 13 Increase
(Decrease)
over
2026-2027 Revised
Estimate Budget
Revised
Budget or
Annualization
of Actual
FOR FISCAL YEARS 2024-2025 THROUGH 2026-2027
STATEMENT OF ACTUAL AND ESTIMATED REVENUES
CITY OF MONTCLAIR
2024-2025
Audited
2025-2026
Revised
Budget
Thru 3/2026
2025-2026
Actual Thru
3/2026
Miscellaneous Revenue Interest Income 1,228,725 900,000 847,459 900,000 - 900,000 Library Rentals 68,887 70,000 52,872 70,000 70,500 500
Cash Over/Short 121 10 461 10 10 -
Police Auction 5,000 - - 5,000 5,000 - EV Charging Stations 610 1,200 1,253 1,200 1,500 300 Reimbursed Expenditures 51,121 60,000 44,906 60,000 50,000 (10,000) Special Event Reimbursement (609) 500 387 500 500 -
Emergency Response Reimb 34,648 25,000 19,406 25,000 25,000 - Donations & Contributions - 500 - 500 500 -
Senior Birthday Donations - 500 - 500 500 -
Subpoena Witness Reimbursement - 400 - 400 400 - Cell Tower Rental 152,793 150,000 120,247 150,000 150,000 - Other Miscellaneous Revenue 220,175 200,000 178,495 200,000 200,000 - Police Range Revenue 4,750 7,500 900 7,500 5,000 (2,500) Youth Center Snacks 227 1,000 258 1,000 500 (500)
Basketball Snacks 954 1,200 1,071 1,200 1,200 - Total Miscellaneous Revenue 1,762,402 1,422,810 1,267,715 1,422,810 1,410,610 (12,200) TOTAL - 1001 40,429,353 40,439,685 19,193,691 40,439,685 40,993,618 553,933 14 Increase
(Decrease)
over
2026-2027 Revised
Estimate Budget
Revised
Budget or
Annualization
of Actual
FOR FISCAL YEARS 2024-2025 THROUGH 2026-2027
STATEMENT OF ACTUAL AND ESTIMATED REVENUES
CITY OF MONTCLAIR
2024-2025
Audited
2025-2026
Revised
Budget
Thru 3/2026
2025-2026
Actual Thru
3/2026
GAS TAX FUND - 1102 Section 2106 152,948 99,621 150,941 150,941 4,448 155,389 Section 2107 313,363 330,289 201,721 330,289 2,052 332,341 Section 2107.5 6,000 6,000 6,000 6,000 6,000 - Section 2103 - Fuel Tax Swap 363,224 345,967 245,814 345,967 371,672 25,705 Section 2105 236,245 242,010 154,308 242,010 248,530 6,520 Interest Income 3,292 1,500 - 1,500 1,500 - TOTAL - 1102 1,075,072 1,076,707 707,464 1,076,707 1,115,432 38,725 ROAD MAINT REHABILITATION - 1103 Section 2032 Road Maint Rehab 1,037,450 997,444 603,119 1, 997,444 69,257 066,701 Interest Income 83,052 25,000 - 25,000 35,000 10,000 TOTAL - 1103 1,120,502 1,022,444 603,119 1,022,444 1,101,701 79,257 MEASURE I FUND - 1104 Measure I Sales - Local 1, 972,094 000,000 1, 503,764 1, 000,000 - 000,000 Interest Income 50,000 209,530 - 50,000 50,000 - TOTAL - 1104 1,181,624 1,050,000 503,764 1,050,000 1,050,000 - TRAFFIC SAFETY FUND - 1110
C.V.C. Parking Citations 182,364 60,000 96,730 100,000 150,000 90,000 Other C.V.C. Fines 34,904 25,000 18,285 25,000 30,000 5,000 TOTAL - 1110 217,268 85,000 115,015 125,000 180,000 95,000 DISABILITY ACCESS FEE FUND - 1112
Disability Access Fee 8,248 9,000 6,390 9,000 9,000 - TOTAL - 1112 8,248 9,000 6,390 9,000 9,000 - PARK MAINTENANCE FUND - 1130 Cellular Antenna Site Rental 41,054 40,000 31,884 40,000 40,000 - TOTAL - 1130 41,054 40,000 31,884 40,000 40,000 - 15 Increase
(Decrease)
over
2026-2027 Revised
Estimate Budget
Revised
Budget or
Annualization
of Actual
FOR FISCAL YEARS 2024-2025 THROUGH 2026-2027
STATEMENT OF ACTUAL AND ESTIMATED REVENUES
CITY OF MONTCLAIR
2024-2025
Audited
2025-2026
Revised
Budget
Thru 3/2026
2025-2026
Actual Thru
3/2026
PARK DEVELOPMENT FUND - 1131 "Quimby Act" Fees - - 300,000 300,000 ( 100,000 200,000) TOTAL - 1131 - 300,000 - 300,000 100,000 (200,000)
C.D.B.G. FUND - 1132 CDBG Revenue 48,740 248,457 31,128 248,457 237,629 (10,828) TOTAL - 1132 48,740 248,457 31,128 248,457 237,629 (10,828) AIR QUALITY IMPROVEMENT FUND - 1135 AB 2766 Motor Vehicle Fees 49,600 50,000 24,461 50,000 50,000 - Interest Income 2,617 1,000 - 1,000 1,000 - TOTAL - 1135 52,217 51,000 24,461 51,000 51,000 - HUMAN SERVICES GRANT FUND - 1137
Human Services Grant - - - - 150,000 150,000
TOTAL - 1137 - - - - 150,000 150,000SENIOR NUTRITION FUND - 1138 Nutritional Meals IIIC1/NSIP 216,691 200,000 130,259 200,000 25,000 225,000 Contributions/Donations 32,564 35,000 26,582 35,000 35,000 - TOTAL - 1138 249,255 235,000 156,841 235,000 260,000 25,000FORFEITURE FUND - STATE - 1140 Forfeited Money/Property 9,441 10,000 1,901 10,000 10,000 - Interest Income 2,757 1,000 - 150 1,000 - TOTAL - 1140 12,198 11,000 1,901 10,150 11,000 -
PROP 30/AB 109 FUND - 1141
Interest Income 1,148 500 - 500 500 -
TOTAL - 1141 1,148 500 - 500 500 -
16 Increase
(Decrease)
over
2026-2027 Revised
Estimate Budget
Revised
Budget or
Annualization
of Actual
FOR FISCAL YEARS 2024-2025 THROUGH 2026-2027
STATEMENT OF ACTUAL AND ESTIMATED REVENUES
CITY OF MONTCLAIR
2024-2025
Audited
2025-2026
Revised
Budget
Thru 3/2026
2025-2026
Actual Thru
3/2026
PUBLIC SAFETY FUND - 1143 Proposition 172 Sales Tax 556,423 573,132 396,514 573,132 29,445 602,577 TOTAL - 1143 556,423 573,132 396,514 573,132 602,577 29,445 FEDERAL ASSET FORFEITURE FUND - DOJ - 1144 Forfeited Money/Property 128,078 5,198 100,000 100,000 - 100,000 Interest Income 8,895 5,000 - 5,000 5,000 - TOTAL - 1144 136,973 105,000 5,198 105,000 105,000 - STATE FORFEITURE - 15% SETASIDE - 1146 Forfeited Money 1,666 1,500 335 1,500 1,500 - Interest Income 592 100 - 100 100 -
TOTAL - 1146 2,258 1,600 335 1,600 1,600 -
FED ASSET FORFEITURE-TREASURY - 1147 Treasury-Fed Forfeitures 15,000 - 889 15,000 15,000 - Interest Income 3,478 500 - 500 500 -
TOTAL - 1147 3,478 15,500 889 15,500 15,500 -
SCHOOL DISTRICT GRANT FUND - 1148 Chaffey HSD Reimb. - Safe Schools 191,406 208,050 106,858 208,050 219,450 11,400 TOTAL - 1148 191,406 208,050 106,858 208,050 219,450 11,400 STATE SUPPLEMENTAL LAW ENFORCEMENT FUND - 1149 Citizens Option for Public Safety 194,820 195,000 201,633 195,000 5,000 200,000 Interest Income 7,405 1,000 - 1,000 1,000 - TOTAL - 1149 202,225 196,000 201,633 196,000 201,000 5,000 LOCAL LAW ENFORCEMENT BLOCK GRANT FUND - 1150 Law Enforcement Block Grant 18,962 50,000 - 50,000 30,000 (20,000) TOTAL - 1150 18,962 50,000 - 50,000 30,000 (20,000) 17 Increase
(Decrease)
over
2026-2027 Revised
Estimate Budget
Revised
Budget or
Annualization
of Actual
FOR FISCAL YEARS 2024-2025 THROUGH 2026-2027
STATEMENT OF ACTUAL AND ESTIMATED REVENUES
CITY OF MONTCLAIR
2024-2025
Audited
2025-2026
Revised
Budget
Thru 3/2026
2025-2026
Actual Thru
3/2026
P.C. 1202.5 CRIME PREVENTION FUND - 1151
P.C. 1202.5 Fines 36 100 114 100 100 -
Interest Income 67 10 - 10 10 -
TOTAL - 1151 103 110 114 110 110 -
RECYCLING BLOCK GRANT FUND - 1152 Used Oil Block Grant 5,629 6,000 - 6,000 6,000 - SB 1383 Recycling Grant 31,000 - - 31,000 (31, - 000) Beverage Recycling Grant 9,614 6,000 9,596 6,000 6,000 - Interest Income 4,383 100 - 100 100 -
TOTAL - 1152 19,626 43,100 9,596 43,100 12,100 (31,000) STATEW IDE PARK DEVELOPMENT GRANT - 1155 Statewide Park Development Grant 2,040,578 - 251,313 - - - TOTAL - 1155 2,040,578 - 251,313 - - - HOMELESS HOUSING ASSISTANCE PREVEN - 1156 Homeless Housing Assist Preven Grant - 194,100 55,000 194,100 99,800 (94,300) TOTAL - 1156 - 194,100 55,000 194,100 99,800 (94,300)
AFTER-SCHOOL PROGRAM GRANT FUND - 1160 After School Program 2,282,670 2,517,400 1,729,452 2,517,400 2,905,873 388,473 TOTAL - 1160 2,282,670 2,517,400 1,729,452 2,517,400 2,905,873 388,473 SAFETY DEPARTMENT GRANTS - 1163 Homeland Security Grant Programs 37,390 18,000 13,724 18,000 18,000 - SAFER Grant Programs 46,305 250,010 105,028 - 347,278 97,268 County of San Bernardino - - - 1, - 200,000 1,200,000
Community Project Funding - - - - 850,000 850,000
TOTAL - 1163 83,695 268,010 118,752 18,000 2,415,278 2,147,268 18 Increase
(Decrease)
over
2026-2027 Revised
Estimate Budget
Revised
Budget or
Annualization
of Actual
FOR FISCAL YEARS 2024-2025 THROUGH 2026-2027
STATEMENT OF ACTUAL AND ESTIMATED REVENUES
CITY OF MONTCLAIR
2024-2025
Audited
2025-2026
Revised
Budget
Thru 3/2026
2025-2026
Actual Thru
3/2026
TITLE IIIB SR SUPPORT SERVICES - 1168 Sr Support Svcs Title IIIB 29,290 15,600 15,115 15,600 15,600 - TOTAL - 1168 29,290 15,600 15,115 15,600 15,600 -
OPIOID SETTLEMENT FUND - 1174 Naitonal Opioid Settlement - - - 80,000 - 80,000 TOTAL - 1174 - - - 80,00 - 0 80,000 CANNABIS DISPENSARIES FUND - 1175
Cannabis Dispensary Revenue - - - - 100,000 100,000
TOTAL - 1175 - - - - 100,000 100,000
E.M.S. - PARAMEDIC FUND - 1180 Subscription Fees 11,105 13,000 6,803 13,000 13,000 - Wittman Collections 26,805 25,000 15,034 25,000 25,000 - Vehicle Fluid Recovery Program - 350 - 350 350 - ARS Collections 2,604 1,500 1,725 1,500 2,000 500
TOTAL - 1180 40,514 39,850 23,562 39,850 40,350 500CITY CONTRIBUTIONS/DONATIONS - 1181 Contributions/Donations 500 500 450 500 500 - TOTAL - 1181 500 500 450 500 500 -
ECONOMIC DEVELOPMENT FUND - 1206 RPTTF Property Taxes 2,287,928 2,100,000 1,091,083 2,100,000 2,200,000 100,000 Rent - 8660 Central 89,454 100,000 98,200 100,000 125,000 25,000 TOTAL - 1206 2,377,382 2,200,000 1,189,283 2,200,000 2,325,000 125,000 SA BOND PROCEEDS - TAXABLE - 1250 Interest Income 236,962 150,000 105,030 150,000 40,000 190,000 TOTAL - 1250 236,962 150,000 105,030 150,000 190,000 40,000 19 Increase
(Decrease)
over
2026-2027 Revised
Estimate Budget
Revised
Budget or
Annualization
of Actual
FOR FISCAL YEARS 2024-2025 THROUGH 2026-2027
STATEMENT OF ACTUAL AND ESTIMATED REVENUES
CITY OF MONTCLAIR
2024-2025
Audited
2025-2026
Revised
Budget
Thru 3/2026
2025-2026
Actual Thru
3/2026
SA BOND PROCEEDS - TAX EXEMPT - 1251 Interest Income 380,446 200,000 186,828 200,000 300,000 100,000 TOTAL - 1251 380,446 200,000 186,828 200,000 300,000 100,000 2021 LEASE REVENUE BOND PROCEEDS - 1253 Interest Income 1, 1, 557,288 777 500,000 1,500,000 ( 800,000 700,000) TOTAL - 1253 1,557,288 1,500,000 777 1,500,000 800,000 (700,000) 2014 REFUNDING BONDS DEBT SERVICE - 1302
Transaction & Use Tax "F"/Debt Service 2,585,263 2,591,513 1,396,213 2,591,513 2,597,163 5,650 TOTAL - 1302 2,585,263 2,591,513 1,396,213 2,591,513 2,597,163 5,650 2021 LEASE REVENUE BONDS DEBT SERVICE - 1303 Transaction & Use Tax "L"/Debt Service 2, 2, 394,513 2, 395,863 2, 395,863 2, 395,863 450 396,313 TOTAL - 1303 2,394,513 2,395,863 2,395,863 2,395,863 2,396,313 450 PENSION OBLIGATION BONDS - 1304 Sales & Use Tax/Debt Service 4, 4, 435,334 4, 438,996 4, 438,996 4, 438,996 (4, 434,713 283) TOTAL - 1304 4,435,334 4,438,996 4,438,996 4,438,996 4,434,713 (4,283) SEW ER OPERATING FUND - 1501 Sewer Maint. Fees less Expansion Fees 6,549,890 5,850,000 4,575,063 5,850,000 6,400,000 550,000 Sewer Availability Fees 4,120 5,000 3,496 5,000 5,000 - Interest Income 63,477 25,000 - 25,000 50,000 25,000 TOTAL - 1501 6,617,487 5,880,000 4,578,559 5,880,000 6,455,000 575,000 SEW ER REPLACEMENT FUND - 1502 Sewer Expansion Fees 254,095 - 231,000 231,000 19,000 250,000 Interest Income 75,229 25,000 - 25,000 50,000 25,000 TOTAL - 1502 329,324 256,000 - 256,000 300,000 44,000 20 Increase
(Decrease)
over
2026-2027 Revised
Estimate Budget
Revised
Budget or
Annualization
of Actual
FOR FISCAL YEARS 2024-2025 THROUGH 2026-2027
STATEMENT OF ACTUAL AND ESTIMATED REVENUES
CITY OF MONTCLAIR
2024-2025
Audited
2025-2026
Revised
Budget
Thru 3/2026
2025-2026
Actual Thru
3/2026
CFD 2011-1 PASEOS/ALEXAN FUND - 1601 CFD 2011-1 Property Tax 187,099 220,564 110,275 220,564 55,247 275,811 Interest Income 3,463 2,500 - 2,500 2,500 - TOTAL - 1601 190,562 223,064 110,275 223,064 55,24 278,311 7 CFD 2011-2 ARROW STATION FUND - 1602 CFD 2011-2 Property Tax 52,992 62,735 36,039 62,735 76,636 13,901 Interest Income 3,056 1,500 - 1,500 1,500 - TOTAL - 1602 56,048 64,235 36,039 64,235 78,136 13,901 CFD 2025-1 VILLAGE AT MONTCLAIR FUND - 1603
CFD 2025-1 Property Tax - 156,192 - 156,192 163,269 7,077 Interest Income - 500 - 500 500 - TOTAL - 1603 - 156,692 - 156,692 163,769 7,077
CFD 2025-2 ALEXAN KENDRY EXPANSION FUND - 1604
CFD 2025-2 Property Tax - 52,338 26,309 52,338 57,284 4,946 Interest Income - 250 - 250 250 -
TOTAL - 1604 52,58 - 8 26,309 52,588 57,534 4,946
SEW ER EXPANSION FEE FUND - 1704
Sewer Expansion Fees 266,236 16,351 100,000 100,000 - 100,000 Interest Income 32,971 10,000 - 10,000 10,000 - TOTAL - 1704 299,207 110,000 16,351 110,000 110,000 - DEVELOPER IMPACT FEES - LOCAL - 1740 Developer Impact Fees - Local 161,576 150,000 3,024 150,000 100,000 (50,000) TOTAL - 1740 161,576 150,000 3,024 150,000 100,000 (50,000) DEVELOPER IMPACT FEES - REGIONAL - 1741 Developer Impact Fees - Regional 363,871 250,000 5,597 250,000 150,000 (100,000) TOTAL - 1741 363,871 250,000 5,597 250,000 150,000 (100,000) 21 Increase
(Decrease)
over
2026-2027 Revised
Estimate Budget
Revised
Budget or
Annualization
of Actual
FOR FISCAL YEARS 2024-2025 THROUGH 2026-2027
STATEMENT OF ACTUAL AND ESTIMATED REVENUES
CITY OF MONTCLAIR
2024-2025
Audited
2025-2026
Revised
Budget
Thru 3/2026
2025-2026
Actual Thru
3/2026
BURRTEC PAVEMENT IMPACT FEES - 1742 Pavement Impact Fees 90,000 108,571 52,737 90,000 100,000 10,000 TOTAL - 1742 108,571 90,000 52,737 90,000 100,000 10,000 GENERAL PLAN UPDATE FEES (LP) - 1745 General Plan Update Fees 12,731 12,000 6,852 12,000 12,000 - TOTAL - 1745 12,731 12,000 6,852 12,000 12,000 -
HOUSING FUND - 1746 Inclusionary Housing Fees 693,000 750,000 - 750,000 100,000 (650,000) TOTAL - 1746 693,000 750,000 - 750,000 100,000 (650,000)PUBLIC-EDUCATION-GOV'T FEES (PEG) - 1748 PEG fees 23,517 27,000 10,087 27,000 25,000 (2,000) TOTAL - 1748 23,517 27,000 10,087 27,000 25,000 (2,000) EQUIPMENT REPLACEMENT FUND - 1750 Sale of City Property 11,526 - - - - - TOTAL - 1750 11,526 - - - - - TOTAL - ALL FUNDS 72,879,988 70,294,696 38,849,259 70,083,836 73,117,557 2,492,861 22 NOTES TO THE CITY'S STATEMENT
OF ACTUAL AND ESTIMATED REVENUES
Revised estimates were based upon data available at April 30, 2026.
GENERAL FUND
Property Taxes - Secured Description: The secured property tax is imposed on real property and personal property which is secured by real property of the same owner. Pursuant to Article 13-A of the California Constitution, the tax is imposed at a rate of $1 per $100 of assessed value.
Basis for Estimate: Estimate is based on information received from our property tax consultants.
Property Taxes - Unsecured Description: The unsecured property tax is imposed on personal property which is not secured by the real property of the owner. Pursuant to Article 13-A of the California Constitution, the unsecured property tax rate is $1 per $100 of assessed value.
Basis for Estimate: Estimate is based upon City's share of $1 unsecured property tax levy received in prior fiscal year.
Sales and Use Tax Description: In accordance with the California Revenue and Taxation Code and the Bradley-Burns Uniform Local Sales and Use Tax Law of 1955, the State of California imposes a 7.75% sales and use tax on taxable sales in the City. The City's General Fund receives 1% of the 7.75% levy .Of the remainder 75% is allocated to SCBTA for transportation purposes, .5% is allocated to cities and counties for public safety purposes, and the remaining 5.50% is retained by the State. This use tax, while not pledged specifically for use in repaying interest and principal on the 2021 Pension Obligation Bonds, is designated for this purpose.
Basis for Estimate: Estimate is based upon projections received from our sales tax consultants and represents the excess over debt service due on the 2021 Pension Obligation Bonds for the fiscal year.
Transaction and Use Tax Description: On November 2, 2004, the electorate of the City approved Measure F Measure F, authorizing a 0.25 percent transactions and use tax on all retail purchases in the City. This tax applies to merchandise sold and delivered in the City by retailers located within the City, sold by retailers located outside the City for use in the City, retailers located outside the City but considered to be engaged in business in the City (ex: have any type of business location in City, deliver into the City using their own vehicles, or have an agent or representative in the City for the purpose of taking orders, selling, delivering, installing, or assembling) must collect the City use tax from the purchaser, sales of vehicles, vessels, or aircraft to customers who register them to an address located in the City, and lease payments received for leased property used by the lessee in the district. This tax became operative on April 1, 2005. This use tax, while not pledged specifically for use in repaying interest and principal on the 2014 Public Facilities Bonds, is designated for this purpose.
Basis for Estimate: Estimate is based upon projections received from our use tax consultants and represents the excess over debt service due on the 2014 Lease Revenue Bonds for the fiscal year.
Transaction and Use Tax Description: On November 3, 2020, the electorate of the City approved Measure L Measure L, authorizing a 1 percent transactions and use tax on all retail purchases in the City. This tax applies to merchandise sold and delivered in the City by retailers located within the City, sold by retailers located outside the City for use in the City, retailers located outside the City but considered to be engaged in business in the City (ex: have any type of business location in the City, deliver into the City using their own vehicles, or have an agent or representative in the City for the purpose of taking orders, selling, delivering, installing, or assembling) must collect the City use tax from the purchaser, sales of vehicles, vessels, or aircraft to customers who register them to an address located in the City, and lease payments received for leased property used by the lessee in the district.
This tax became operative on April 1, 2021. This use tax, while not pledged specifically for use in repaying interest and principal on the 2021 Public Facilities Bonds, is designated for this purpose.
Basis for Estimate: Estimate is based upon projections received from our use tax consultants and represents the excess over debt service due on the 2021 Lease Revenue Bonds for the fiscal year.
23 Transient Occupancy Tax Description: Pursuant to Revenue and Taxation Code Section 7280, the transient occupancy tax is imposed on the privilege of occupying a room in a hotel, inn, motel or other lodging facility unless such occupancy is for a period of more than 30 days. The City's current tax rate is 10 percent of the rent charged for the room.
Basis for Estimate: Estimate is based upon the City's actual collection experience for the previous fiscal year.
Property Transfer Tax Description: The property transfer tax is imposed on the transfer of real property.
Section 11901 et seq. of the Revenue and Taxation Code authorizes a tax of $.55 per $500 of the sales value, exclusive of any lien or encumbrance remaining at the time of sale. Taxes generated by the sale of real property in Montclair are shared equally with San Bernardino County.
Basis for Estimate: Estimate is based upon the City's actual collection experience for the previous fiscal year.
Franchise Fees Description: Franchise fees are imposed on privately-owned utility companies and other businesses for the privilege of using city streets. Currently, the City collects franchise fees from Southern California Edison, Southern California Gas, Golden State Water Company, Charter Communications, Frontier, and Burrtec Waste Industries, Inc.
Basis for Estimate: Estimate is based upon actual collection experience for the prior fiscal year.
Business License Tax Description: The business license tax is imposed on businesses for the privilege of conducting business within the City and is regulated by Section 37101 of the Government Code and Section 16000 et seq. of the Business and Professions Code.
Basis for Estimate: Estimate is based upon prior year experience.
Utility Users Tax Description: Montclair imposes a 3.89% tax on the consumers of electric, gas, water and telephone services. Very low income and low income households are exempt from the tax.
Basis for Estimate: Estimate is based upon prior year experience and recognizes a modest decrease.
Building Permits Description: Building permit fees are authorized by Article XI, Section 7, of the California Constitution and Sections 17951, 19130 and 19132.3 of the Health and Safety Code. The amount of fees charged shall not exceed the reasonable costs borne by the City in issuing the permits and conducting the related enforcement program.
Basis for Estimate: Estimate is based upon current budget projections provided by the Building Official.
Alarm Permits Description: Montclair requires a one-time alarm permit fee of $25 for any person or business that has an alarm system on any premises within the City pursuant to City Ordinance No. 99-791.
Basis for Estimate: Estimate is based upon prior year experience.
Construction Permits Description: Construction permits are issued to defray inspection costs related to work done on City property, including streets, curbs/gutters and sidewalks.
Basis for Estimate: Estimate is based upon prior year experience.
Motor Vehicle In-Lieu Tax Description: The vehicle license fee (VLF) is an annual fee on the ownership of a registered vehicle. As part of California’s 1998 budget agreement, the VLF was originally reduced by 25%, with the potential for future reductions or offsets, up to
67.5% depending on growth in the state’s General Fund. Under the state’s backfill plan, cities and counties were to continue receiving the same revenues as under prior law, with the reduced VLF offset replaced by the state’s General Fund. This replacement component is known as the "VLF backfill.” For renewals starting in calendar year 2001, vehicle owners received the maximum 67.5% reduction in vehicle license fees. As part of the state 2004 Budget, the "backfill" from the state's General Fund was replaced with County property tax monies in (ERAF funds) payable in January and May of each year.
Basis for Estimate: Estimate is based upon prior year experience and the indication that it will continue during the current fiscal year. 24 Property Tax Loss Relief Description: The first $7,000 of an owner occupied home is exempt from the property tax. The property tax loss relief subvention reimburses cities for the resulting loss in property tax revenues.
Basis for Estimate: Estimate is obtained from the San Bernardino County Auditor/Controller's Office. Estimate assumes no change to current budget.
Greyhound Transcenter Lease Description Greyhound Lines, Inc. leases a single bus bay at the Montclair Transcenter from the City in accordance with Agreement No. 21-66. The contract provides for a lease term of 5 years ending in February 2027 with two five-year options to extend.
Basis for Estimate: Estimate is based upon the current Greyhound Lines, Inc.
Agreement. Court Fines Description: Includes court imposed fines and forfeitures of bail for misdemeanor crimes, exclusive of traffic violations, distributed in accordance with Penal Code Section 1463.001. Effective with FY 1991-92, AB 1297 reallocated 50 percent of fines and forfeiture revenues to the State General Fund.
Basis for Estimate: Estimate is based upon actual collection experience.
Parking Citations Description: Includes fine revenue received pursuant to the Montclair Municipal Code parking bail schedule. The parking bail schedule was last revised August 13, 1993.
Basis for Estimate: Estimate is based upon actual collection experience for previous twelve months.
Special Police Services Description: Includes reimbursement of salaries and benefits of police officers assigned to public gatherings and athletic functions which by City ordinance are required to provide police protection. Also includes reimbursements for the two police officers assigned to the mall.
Basis for Estimate: Estimate is based upon actual collection experience.
Fire Department Service Fees Description: Resolution No. 96-2102 provides for the reimbursement of costs incurred by the Fire Department in providing services to the public, including plan reviews and inspections, incident reports and nuisance abatements.
Basis for Estimate: Estimate is based upon actual collection experience.
Rubbish Collection Fees Description: Includes charges billed to residents for rubbish collection pursuant to Section 6-8.05 of the Montclair Municipal Code. Montclair contracts with Burrtec Waste Industries to provide rubbish collection services.
Basis for Estimate: Estimate is based on actual collection experience.
Zoning/Subdivision Fees Description: Titles 8 and 9 of the Montclair Municipal Code include authorization for planning and planning-related application fees. The current fee schedule, including charges for tract and parcel maps, conditional use and home occupational permits, was adopted by Resolution No. 95-2085 in November 1995.
Basis for Estimate: Estimate is obtained from the City Planning Division.
Recreation Fees Description: The Human Services Division offers many recreational activities including racquetball, youth basketball leagues, mini-school, and arts and crafts programs. User charges for the programs are intentionally set below cost to reach as many people as possible.
Basis for Estimate: Estimate is based upon actual collection experience for the most recent twelve months.
Program Costs-Reimbursed Description: The Human Services Division offers many recreational activities including trips to baseball games, amusement parks, and educational facilities on a reimbursement basis. User charges for the programs entirely offset the costs.
Basis for Estimate: Estimate is based upon City's anticipated participation.
Service Center Fees Description: Includes medical clinic services provided by the Human Services Division. Fee schedules are set below cost in order to provide services to as many people as possible.
Basis for Estimate: Estimate is based upon actual collection experience for twelve months.
25 Plan Checking Fees Description: Includes revenue from plan or map checking fees which are not a part of the building permit fee process.
Basis for Estimate: Estimate is partially based upon plan or map checking services.
Interest Income Description: Includes earnings on governmental securities charged directly to the General Fund and prorated interest income on pooled cash on deposit with the Local Agency Investment Fund and in certificates of deposit.
Basis for Estimate: Estimate is based on an assumed average interest rate of
1.0 percent on governmental securities, 0.90% on LAIF deposits of pooled cash and is calculated on the average cash balances held by the City during the fiscal year. An accounting change pursuant to GASB #31 will not modify this estimate.
GASB #31 gains and losses will be made to a separate account.
Library Rentals Description: San Bernardino County leases the library building from the City in accordance with San Bernardino County Agreement No. 07-147 A1. The contract provides for a lease term of 5 years ending in December 2022 with two five-year options to extend.
Basis for Estimate: Estimate is based upon the current San Bernardino County Agreement.
Other Miscellaneous Income Description: Includes other revenues which do not merit detailed accounting.
Basis for Estimate: Estimate is based on actual collection experience over the last several years.
GAS TAX FUND
Gas Tax - Section 2105 Description: Pursuant to Section 2105 of the Streets and Highways Code, cities are apportioned an amount equal to the net revenues derived from 11.5 percent of highways users taxes in excess of 9 cents per gallon in the proportion that the total population of the city bears to the total population of all cities in the state.
The taxes must be used for street purposes.
Basis for Estimate: Estimate is based on information obtained from the State Controller's Office.
Gas Tax - Section 2106 Description: Under Section 2106 of the Streets and Highways Code, cities and counties are allocated $0.0104 per gallon of gasoline taxes. The cities' share is allocated on a per capita basis. In addition, cities receive a monthly fixed apportionment of $400. Taxes received pursuant to Section 2106 are restricted to street purpose expenditures.
Basis for Estimate: Estimate is based on information obtained from the State Controller's Office.
Gas Tax - Section 2107 Description: Pursuant to Section 2107 of the Streets and Highways Code, $.01315 per gallon of the gasoline tax and $.01800 per gallon of the diesel use fuel tax are allocated to cities on a per capita basis. The taxes are restricted to street purpose expenditures.
Basis for Estimate: Estimate is based on information obtained from the State Controller's Office.
Gas Tax - Section 2107.5 Description: Cities with a population of 25,000 to 49,999 inhabitants are apportioned $6,000 annually from the Highway Users Tax Fund to pay for engineering costs and administrative expenses in respect to city streets.
Basis for Estimate: Estimate is based on information obtained from the State Controller’s Office.
Gas Tax - Section 2103 Description: Section 2103 was added beginning with Fiscal Year 2010-11 to allocate funds from a new motor vehicle fuel excise tax that replaces previous city and county allocations from the Proposition 42 sales tax on gasoline. These funds are allocated to cities and counties on a per capita basis.
Basis for Estimate: Estimate is based on information obtained from the State Controller’s Office.
26 ROAD MAINTENANCE REHAB FUND
Gas Tax - Section 2032 Description: Section 2032 was added beginning with Fiscal Year 2017-18 to allocate funds from SB1 legislation to cities. Section 2032 funds are specifically intended for expenses related to street rehabilitation projects within the City.
Basis for Estimate: Estimate is based on information obtained from the State Department of Finance statewide revenue projections.
MEASURE I FUND
Measure I - Local Allocation Description: The local distribution of Measure I revenue is allocated to the cities within the Valley region on a per capita basis. Revenues in this category must be expended on streets and roads pursuant to a twenty-year Transportation Plan and a five-year Capital Improvement Plan adopted by resolution of the local jurisdiction.
Basis for Estimate: Estimate anticipates a modest percentage increase over the last fiscal year.
TRAFFIC SAFETY FUND
CVC Parking Citations Description: Includes parking fines and forfeitures collected pursuant to various sections of the California Vehicle Code. C.V.C. parking fines must be deposited in a separate fund and must be used for specific traffic safety expenditures.
Basis for Estimate: Estimate is based on actual collection experience.
Other C.V.C. Fines Description: Includes fines and forfeitures, exclusive of parking citations, from arrests pursuant to the California Vehicle Code and distributed in accordance with Penal Code Section 1463. Effective with FY 1991-92, AB 1297 reallocated 50 percent of these revenues to the State General Fund.
Basis for Estimate: Estimate is based upon current collection experience.
PARK DEVELOPMENT FUND
Quimby Act Fees Description: The Quimby Act allows cities to require from residential developers the dedication of land or in-lieu fees for neighborhood park or recreational facilities. Ordinance No. 95-2075 sets forth City's land dedication and in-lieu fee requirements pursuant to the Quimby Act.
Basis for Estimate: Estimate is obtained from the City Planning Division.
PARK MAINTENANCE FUND
Cellular Antenna Site Rental Description: Includes rental payments received for a cellular antenna with appurtenant equipment in Mac Arthur Park.
Basis for Estimate: Estimate is based upon a rental agreement with Crown Castle USA Inc.
C.D.B.G. FUND
Grant Revenues Description: Community Development Block Grants are allocated to cities by the Department of Housing and Urban Development. The funds are generally restricted to expenditures for housing, public safety and economic development within low-income target areas.
Basis for Estimate: Estimate is based upon projected expenditures provided by the Director of Community Development. The CDBG Fund is operated on a cost reimbursement basis.
AIR QUALITY IMPROVEMENT TRUST FUND
AB 2766 Vehicle Registration Fees Description: Health and Safety Code Section 44225 authorizes an air quality control district to impose a $4 vehicle registration fee to finance programs designed to reduce air pollution from motor vehicles. Cities are allocated 40 percent of the revenues less administrative costs based upon population.
Basis for Estimate: Estimate is based upon the City's current collection experience.
27 STATE ASSET FORFEITURE FUND
Forfeited Money/Property Description: State laws provide for the confiscation or seizure of cash and property obtained by individuals trafficking in illegal drugs. Asset forfeiture revenues are generally restricted to expenditures for the investigation, detection and prosecution of criminal activities.
Basis for Estimate: Estimate is based upon the City's current collection experience.
PROP 30/AB 109
Parolee/Probationers Description: Voters passed Prop 30 in November 2012. Part of this tax increase is provided to local law enforcement for funding of special details involving parolees and probationers
Basis for Estimate: The City no longer receives revenue from Prop 30/AB 109 taxes however, the balance on hand is being utilized for allowable expenses.
FEDERAL ASSET FORFEITURE FUND
Forfeited Money/Property Description: Federal laws provide for the confiscation or seizure of cash and property obtained by individuals trafficking in illegal drugs. Asset forfeiture revenues are generally restricted to expenditures for the investigation, detection and prosecution of criminal activities.
Basis for Estimate: Estimate is based upon the City's current collection experience.
STATE FORFEITURE - 15% SET-ASIDE
Public awareness/education Description: State laws provide for the confiscation or seizure of cash and property obtained by individuals trafficking in illegal drugs. Asset forfeiture revenues are generally restricted to expenditures for the investigation, detection and prosecution of criminal activities. The State requires that 15% of forfeited funds be restricted for use in public safety education/awareness programs.
Basis for Estimate: Estimate is based upon the City's current collection experience.
PUBLIC SAFETY FUND
Proposition 172 Sales Tax Description: Passage of Proposition 172 made permanent a one-half cent sales tax levied for the purpose of funding local public safety. In San Bernardino County, cities are allocated five percent of the revenues collected. Distribution to cities is based upon an individual city's payment to the Educational Revenue Augmentation Fund in FY 1993-94 as a percentage of total payments by cities to the ERAF.
Basis for Estimate: Estimate anticipates a slight decrease over the last fiscal year.
EMS – PARAMEDIC FUND
Subscription Fees Description: Residential and Business subscription fees were established by Resolution No. 01-2328 in April 2001. For an annual subscription fee, the subscribing party and immediate family members or employees will receive unlimited Basic Life Support services (BLS) and Advanced Life Support (ALS) services from the Montclair Fire Department. The residential subscription rate is $24 per year. The business subscription rates are $50 per year for a business with 15 employees or less and $100 per year for a business with 16 employees or more.
Basis for Estimate: Estimate is based reflected participation rates from prior years.
First Responder Fees Description: First responder fees were established by Resolution No. 01-2328 in April 2001. Emergency medical service first responder fees cover Basic Life support services (BLS) and Advanced Life Support (ALS) services. Resolution No. 01-2328 provides for BLS services to residents at no cost.
Basis for Estimate: Estimate is based on the projections from Wittman Enterprises, LLC for emergency medical billing services. 28 SEWER MAINTENANCE FUND
Sewer Maintenance Fees Description: The sewer maintenance fee is established by ordinance and is set at a rate sufficient to cover operating expenses necessary to maintain the City's sewer system and to provide for an emergency reserve.
Basis for Estimate: Estimate is based on collection experience.
Sewer Availability Fees Description: Properties which have access but are not connected to the City's sewer system are charged a monthly availability fee. The current fee is $2.35 per month.
Basis for Estimate: Estimate is based on amount submitted to San Bernardino County for inclusion on the property tax roll.
29 Sales Tax
26.0%
Other Taxes
20.0%
Charges for Services
11.4%
Property Tax
9.4%
Utility User Tax
6.0%
Fines/Forfeits
0.9%
Misc. Income
1.2%
Transaction/Use Tax
21.3%
Licenses/Permits
1.1% Interest Income
2.2% Intergovt. Revenues
0.5%
City of Montclair
2026-27 General Fund Revenues
By Source
Total Budget - $40,993,618
30 Operating Expenditures Budgets
Budgeted Budgeted Budgeted Budgeted Budgeted
2022-23 2023-24 2024-25 2025-26 2026-27
$ 464,715 $ 463,599 $ 449,560 $ 440,497 $ 461,398
6,181,104 6,687,903 7,040,952 7,066,198 7,229,9171,609,405 1,341,788 1,417,937 1,795,525 1,932,5523,690,355 4,428,919 5,674,946 5,110,723 5,468,571 12,583,998 12,357,112 13,961,219 14,339,679 13,883,650
5,830,496 5,741,686 6,373,451 6,138,727 8,410,645
10,362,386 10,833,651 10,686,544 10,784,140 11,402,870
1,973,715 1,874,008 1,927,950 1,985,056 1,993,5161,452,574 920,076 1,443,044 1,510,144 1,531,790 376,236 383,833 380,172 400,829 381,381
4,720,071 3,221,757 4,909,775 6,220,843 7,345,804
199,490 219,441 240,587 491,829 573,000
$ 49,444,545 $ 48,473,773 $ 54,506,137 $ 56,284,190 60,615,094 5,190,387 9,419,989 9,415,110 9,426,372 9,428,189
$ 54,634,932 $ 57,893,762 $ 63,921,247 $ 65,710,562 70,043,283 NOTE: FY 2025-26 Budget includes all appropriations and capital projects authorized through May 30, 2026.Appropriations for FY 2022-23 through 2024-25 represent final recorded budgets.
Economic DevelopmentCFD OperationsTOTAL OPERATING BUDGETCity AttorneyTOTAL BUDGET w/DEBT SERVICECitywideDebt ServiceFirePublic WorksCommunity Development
CITY OF MONTCLAIR
COMPARATIVE OPERATING APPROPRIATIONS BUDGETS
FISCAL YEARS 2022-23 THROUGH 2026-27
City ManagerCity CouncilAdministrative ServicesHuman ServicesPolice 31 Police
19.8%
Public Works
16.3%
Administrative Services
2.8%
Fire
12.0% Human Services
7.8%
Citywide
10.5%
Community
Development
2.8%
City Attorney
0.5%
City Council
0.7%
Economic
Development
2.2%
City Manager
10.3%
CFD Operations
0.8%
Debt Service
13.5%
City of Montclair
2026-27 Operating Budget
By Department
Total Budget – $70,043,283
32 City City Admin. Human Public Community Economic City CFD City Council Manager Services Services Police Fire Works Development Development Attorney Citywide Operations Total General Fund 418,989 6,607,262 1,762,293 2,361,246 12,805,023 5,244,229 4,569,566 1,778,716 381,381 5,061,967 634,490 - 41,625,162 Gas Tax - 3,200 - - - - 977,743 - - 183,000 - - 1,163,943 Park Maintenance - - - - - - 51,535 - - - - - 51,535CDBG - - - 8,269 - - 29,000 50,000 - - - - 87,269 Human Services Grant Fund - - - 150,000 - - - - - - - - 150,000 Senior Nutrition Fund - - - 368,195 - - - - - - - - 368,195 Prop 30/AB 109 - - - - 8,000 - - - - - - - 8,000SB 509 Public Safety - - - - 486,177 331,375 - - - - - 817,552 - Fed Asset Forfeiture-DOJ - 1,000 - - - - - - - - - - 1,000OMSD Grant Fund - - - - 219,450 - - - - - - - 219,450 State Supplemental - - - - 200,000 - - - - - - - 200,000 Recycling Grant Fund - 10,000 - - - - - - - - - - 10,000 Homeless Assist Preven - - - - - - - 99,800 - - - - 99,800 After-School Program Fund - 136,258 64,289 2,565,261 - - - - - 57,300 - - 2,823,108Safety Grant Fund - - - - 2,397,278 - - - - - - - 2,397,278 Sr Support Services Grant - - - 15,600 - - - - - - - - 15,600 EMS-Paramedic - - - - 67,700 - - - - - - - 67,700Economic Development - 2,630 - - - - - 397,300 - - - - 399,930 Successor Agency Bond Proceeds - - - - - - - 500,000 - - - - 500,000 2021 Lease Revenue Bond Proceed - - - - - - 64,590 - - - - - 64,590 Sewer Operating 42,409 454,567 105,970 - - - 5,525,874 - - 201,150 - - 6,329,970 Sewer Replacement - - - - - - 10,000 - - - - - 10,000Sewer Capital Asset - - - - - - 111,826 - - - - - 111,826 CFD 2011-1 - Paseos - - - - - - - - - - - 275,811 275,811 CFD 2011-2 - Arrow Station - - - - - - - - - - - 76,636 76,636 CFD 2025-1 - Village at Montclair - - - - - - - - - - - 163,269 163,269 CFD 2025-2 - Alexan Kendry - - - - - - - - - - 57,284 - 57,284 Public-Education-Government Fund - 15,000 - - - - - - - - - - 15,000 Equipment Replacement - - - - 165,000 370,063 62,736 - - - - - 597,799 UAL/POB Amortization Fund - - - - - - - - - 1,842,387 - - 1,842,387 Homelessness Advocacy Fund - - - - - - - 65,000 - - - - 65,000 Total 461,398 7,229,917 1,932,552 5,468,571 13,883,650 8,410,645 11,402,870 1,993,516 1,531,790 381,381 7,345,804 573,000 60,615,094
BY FUND
FISCAL YEAR 2026-27
CITY OF MONTCLAIR
OPERATING APPROPRIATIONS BUDGET
33 Police
30.8%
Fire
12.6%
Public
Works
11.0%
Citywide
12.2%
Community
Development
4.3%
Administrative
Services
4.2%
Human Services
5.7%
City Attorney
0.9%
City Council
1.0%
City Manager
15.9%
Economic Development
1.5%
City of Montclair
2026-27 General Fund Operating Budget
By Department
Total Budget – $41,625,162
34 Personnel Supplies Capital Outlay Total
City Council $ 273,955 187,443 $ - $ 461,398 $
City Manager
City Manager 452,090 77,469 0 529,559
Information Technology 880,046 727,600 247,000 1,854,646 Finance 956,644 167,000 0 1,123,644
Solid Waste 137,484 3,584,584 0 3,722,068
Total 2,426,264 4,556,653 247,000 7,229,917
Administrative Services Department
Administration 21,315 21,500 0 42,815
City Clerk 364,378 87,700 0 452,078
Personnel 455,446 159,530 0 614,976
Central Services 72,498 750,185 0 822,683
Total 913,637 1,018,915 0 1,932,552
Human Services
Recreation 1,480,450 357,300 0 1,837,750
Clinic 20,835 65,750 0 86,585
Senior Citizens 231,424 50,400 150,000 431,824
Nutritional Meals 146,295 224,700 0 370,995
Family and Health Education 62,506 7,500 0 70,006
Grant Administration 0 120,150 0 120,150
Expanded Learning Program 2,262,261 274,000 15,000 2,551,261 Total 4,203,771 1,099,800 165,000 5,468,571
Police Department
Administration 460,403 255,537 0 715,940
Support 971,167 7,455 0 978,622
Technical Services 324,938 258,430 0 583,368
Records 748,225 12,000 0 760,225
Investigations 1,771,963 345,355 0 2,117,318
Uniform Patrol 6,736,381 657,920 165,000 7,559,301
Communications 1,055,433 18,625 29,400 1,103,458
Volunteer Services 52,418 13,000 0 65,418
Total 12,120,928 1,568,322 194,400 13,883,650
Fire Department
Administration 759,631 10,150 0 769,781
Emergency Services 4,175,051 719,745 2,420,063 7,314,859 Personnel Development 0 29,700 5,330 35,030
Buildings/Grounds 0 21,200 0 21,200
Emergency Preparedness 115,416 7,500 0 122,916
EMS-Paramedics 0 67,700 79,159 146,859
Total 5,050,098 855,995 2,504,552 8,410,645
Fiscal Year 2026-27
Budget Allocations by Department
35 Personnel Supplies Capital Outlay Total
Fiscal Year 2026-27
Budget Allocations by Department
Public Works
Engineering
Management 425,883 238,744 0 664,627
Inspection 195,035 0 0 195,035
Traffic Safety 10,844 319,000 0 329,844
Subtotal 631,762 557,744 0 1,189,506
Street Maintenance
Graffiti 90,755 27,950 62,736 181,441
Street Maintenance 630,189 1,105,395 7,940 1,743,524
Signing/Painting 89,948 49,925 0 139,873
Street Sweeping 181,222 15,300 0 196,522
992,114 1,198,570 70,676 2,261,360
Park Maintenance
Park Maintenance 17,928 388,425 0 406,353
Tree Maintenance 9,126 18,650 0 27,776
Subtotal 27,054 407,075 0 434,129
Irrigation Maintenance 55,138 87,214 0 142,352
Vehicle Maintenance 197,527 358,550 8,351 564,428
Sewer Maintenance 823,308 4,770,257 54,135 5,647,700
Building Maintenance
Building Maintenance 205,463 283,703 0 489,166
Heating & A/C 151,858 40,500 0 192,358
Janitorial 328,511 153,360 481,871
Subtotal 685,832 477,563 0 1,163,395
Total 3,444,811 7,824,897 133,162 11,402,870
Community Development
Planning Commission 8,075 0 0 8,075
Administration 72,260 19,150 0 91,410
Current Planning 382,240 800 0 383,040
Advance Planning 127,194 8,000 0 135,194
Field Inspection 102,563 1,100 0 103,663
Plan Check 123,978 3,577 0 127,555
Operations 161,658 500 0 162,158
Fire Prevention 0 150 0 150
General Code Enforcement 474,520 10,700 0 485,220
Special Ops Code Enforcement 323,501 173,550 0 497,051
Total 1,775,989 217,527 0 1,993,516
36 Personnel Supplies Capital Outlay Total
Fiscal Year 2026-27
Budget Allocations by Department
Economic Development
Administration 634,490 897,300 0 1,531,790
City Attorney 136,381 245,000 0 381,381
Citywide Department 4,551,304 2,794,500 0 7,345,804
Community Facility Districts 231,970 341,030 0 573,000
Total Departmental $ 35,677,086 $ 21,693,894 $ 3,244,114 $ 60,615,094 Debt Service Costs $ 9,428,189
Total Appropriations $ 70,043,283
37 Full-Time Personnel Services Capital
Employees Services Supplies Outlay Total
0.00 $ 187,443 $ 273,955 $ - $ 461,398
15.93 2,426,264 4,556,653 247,000 7,229,917
7.03 913,637 1,018,915 1,932,552 -
Human Services 16.00 4,203,771 1,099,800 165,000 5,468,571
82.00 12,120,928 1,568,322 194,400 13,883,650
30.00 5,050,098 855,995 2,504,552 8,410,645
35.00 3,444,811 7,824,897 133,162 11,402,870
15.00 1,775,989 217,527 1,993,516 -
Economic Development 3.80 634,490 897,300 1,531,790 -
0.00 136,381 245,000 - 381,381
0.00 4,551,304 2,794,500 7,345,804 -0.00 231,970 341,030 - 573,000 Total Operating Expenditures 204.76 * $ 21,693,894 35,677,086 $ 3,244,114 $ 60,615,094 $ - - 9,428,189 -
Total Expenditures $ 35,677,086 $ 21,693,894 $ 3,244,114 $ 70,043,283 * Full-Time Employees by Entity:City 204.76SRDA 0.24
205.00
Community Facility DistrictsPublic WorksCommunity Development FISCAL YEAR 2026-27
City CouncilCitywideDebt ServiceAdministrative ServicesPoliceCity AttorneyFireCity Manager
CITY OF MONTCLAIR
OPERATING APPROPRIATIONS BUDGET
BY OBJECT CLASS
38 $-
$7,500,000
$15,000,000 $22,500,000 $30,000,000
2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
CITY OF MONTCLAIR
Operating Budgets 2021-22 to 2026-27
Annual Increase (Decrease) By Object Class
Personnel Services Services & Supplies Capital Outlay
39 Article 13-B Disclosures
CITY OF MONTCLAIR
ARTICLE 13-B DISCLOSURES
FISCAL YEAR 2026-27
The appropriations limit imposed by Article 13-B of the State Constitution creates a restriction on the amount of revenue generated from taxes that a local government can appropriate in any fiscal year. The limit is based on actual appropriations during the base 1978-79 fiscal year, with an increase each subsequent year based on a formula comprised of population estimates and cost-of-living factors.
Government Code Section 37200 stipulates that the budget shall include the City's appropriation limit and the total annual appropriations subject to limitation.
APPROPRIATIONS LIMIT restricts the amount of tax revenues which may be used to finance the expenditures (appropriations) budget. The City's proposed limit for FY 2026-27 is $627,145,243.
APPROPRIATIONS SUBJECT TO LIMITATION represents that portion of the proposed budget which is financed by taxes. The amount of tax revenue budgeted for expenditures during FY 2026-27 is $33,414,327 and is supported by the analysis below.
General Fund Appropriations Budget $ 41,625,162
Less: Estimated Non-Proceeds of Taxes
Franchises $ 975,000
Licenses & Permits 461,325
Fines & Forfeits 374,800
POST Reimbursements 20,000
Other Intergovernmental Reimbursements 201,600
Charges for Services 4,667,500
Miscellaneous
Rental Income 220,500
Other 1,190,110
Transfers-In – Traffic Safety 100,000 $ 8,210,835
Appropriations Budget Financed by Taxes $ 33,414,327
NOTE: Legislation governing implementation of Article 13-B defines subventions from the State (e.g.
Motor Vehicle In-Lieu Taxes, Homeowner's Property Tax Relief) and interest earned on taxes and subventions as "proceeds of taxes." Additionally, charges for services are not proceeds from taxes unless they exceed the cost of providing those services. 40 Departmental
Operating Budgets
City Council
DEPARTMENT BUDGET SUMMARY
Department Division Program
City Council 4101 City Council
Overview
The Mayor and City Council Members are elected at-large to serve as the legislative and governing body of the City. The City Council develops public policy; promotes public welfare; pursues interests of the public; establishes organizational goals; authorizes fiscal priorities; supervises the services of the City Attorney and dayto-day performance of the City Manager; represents the City’s interests before regional, state, and federal agencies; adopts appropriate legislative initiatives; and serves as governing body of the Successor Redevelopment Agency, Successor Housing Authority, Housing Corporation, and Public Financing Authority.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved
Personnel Services 180,597 187,443 187,443
Services and Supplies 259,900 260,855 273,955
Capital Outlay 0 0 0
Total 440,497 448,298 461,398
Personnel Authorized 5.00 (PT) 5.00 (PT) 5.00 (PT)
Source of Funds
General Fund 401,347 405,889 418,989
Sewer Operating Fund 9,029 9,372 9,372
Sewer Operating Fund – Indirect 30,121 33,037 33,037
Staff Charges
Total 440,497 448,298 461,398
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PAGE 1 OF 2
DEPARTMENT: CITY COUNCIL DEPARTMENT SUMMARY
Salary Date Salary Calculations Total
Class Title/ Range Last Step First Rat
e Second Rate Salary
Employee Name July 1 Raise Months Rate Months Rate Next Year Mayor John Dutrey 12.0 2,188 26,256 26,256Council Member Benjamin Lopez 12.0 1,150 13,800 13,800 Corysa Martinez 12.0 1,438 17,256 17,256 Xavier Mendez 12.0 1,438 17,256 17,256 William Ruh 12.0 1,438 17,256 17,256
Salary Requirements: TOTAL (P/T) 91,824 91,824
Next Year
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
Recommended by
Administration
A-2
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Part-Time
Mayor 1.00 1.00 1.00 26,256 26,256
Council Members 4.00 4.00 4.00 65,568 65,568
Part Time 5.00 5.00 5.00 91,824 91,824
Benefit Costs 88,674 88,674
PERS Benefit Costs 6,945 6,945
Total Benefit Costs 95,619 95,619
TOTAL 187,443 187,443
DETAIL OF SALARIES AND WAGES
Department: City Council Program: 4101 City Council
POSITION QUOTA APPROPRIATIONS
A-3
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
City Council 4101 City Council
Work Program
1. Direct fiscal policy and infrastructure improvements through adoption of strategically planned budget and capital improvement programs.
2. Hold public meetings to consider agenda issues presented before the governing board; take appropriate actions that effectively respond to such issues; and comply with open meeting requirements.
3. Provide liaison interaction between the City and other local, regional, state, and national bodies; and represent the City on local, regional, state, and national policy committees.
4. Review and revise, as necessary, all goals, objectives, and strategic plans established for the City.
5. Adopt local laws through ordinance action and provide for the enforcement of such laws.
6. Periodically review the performance of the City Manager, and oversee the contractual requirements of the City Attorney.
7. Respond to legislative initiatives impacting local government operations.
8. Consider alternative funding mechanisms for programs, services, and projects.
9. Facilitate public input into the local political process.
10. Report to the community on the state of the City.
11. Oversee advisory bodies including the Planning Commission, Community Activities Commission, and other Council-established oversight committees.
12. Reorganize City Council standing committees after each biannual election.
13. Perform as the Board of Directors for the Successor Redevelopment Agency, Montclair Housing Authority, Housing Corporation, Financing Authority, and Montclair Community Foundation.
14. Support goals related to historical preservation.
15. As required, serve as final authority on labor negotiations and personnel/disciplinary actions.
16. As assigned, serve on City Council subcommittees.
17. Address evolving issues related to public employee labor and pension-related costs.
18. Address fiscal-related priorities.
19. Evaluate/consider outsourcing of various City services, as appropriate.
20. Actively engage with State Legislatures and Officials to secure legislation and funding for light rail extension to the Montclair Transit Center.
21. Coordinate duties of the Disaster Preparedness Council during local emergencies.
22. Support litigation measures related to San Bernardino County Transit Authority’s September 2025 decision to defund the A-Line to the Montclair Transit Center.
Personnel Services – $187,443
Salary requests are for: Mayor (1.00) – $26,256; Council Members (4.00) – $65,568. Cost allocations are as follows: part-time salaries – $91,824; benefit costs – $95,619.
Services and Supplies – $260,855
Funding requested is for: books and publications – $500; publication and advertising – $3,000; community benefits – $25,000; dues and memberships – $59,355; travel and meetings – $22,400; mileage/auto allowance – $33,600; special consulting services – $72,000; Reeder Ranch expenses – $10,000; miscellaneous expenditures – $35,000.
Capital Outlay
No funding requested.
A-4
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:02PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4101 City Council
E10 Personnel Services
66,353 74,590 82,582.00 0.00 42020-400-00000Part Time Wages 0.00 87,233.00 87,233.00 0.00 0.00 0 0 79,800.00 0.00 45220-400-00000Benefit Plan 0.00 79,800.00 79,800.00 0.00 0.00 4,562 3,995 4,813.00 0.00 45250-400-00000P.E.R.S. 0.00 6,598.00 6,598.00 0.00 0.00 625 624 613.00 0.00 45290-400-00000Life Insurance 0.00 613.00 613.00 0.00 0.00 1,575 1,691 1,197.00 0.00 45330-400-00000Medicare 0.00 1,264.00 1,264.00 0.00 0.00 1,687 2,646 2,563.00 0.00 45340-400-00000Social Security 0.00 2,563.00 2,563.00 0.00 0.00 74,802 83,546 171,568 0 Personnel Services Totals: 0.00 178,071 178,071 0 0 E20 Services & Supplies
0 0 500.00 0.00 51020-400-00000Books and Publications 0.00 500.00 500.00 0.00 0.00 0 0 3,000.00 0.00 52090-400-00000Publication & Advertising 0.00 3,000.00 3,000.00 0.00 0.00 15,153 13,949 25,000.00 0.00 52110-400-00000Community Benefits 0.00 25,000.00 25,000.00 0.00 0.00 35,961 47,500 48,000.00 0.00 52120-400-00000Dues & Memberships 0.00 59,355.00 68,855.00 0.00 0.00 21,517 15,375 22,400.00 0.00 52130-400-00000Travel & Meetings 0.00 22,400.00 20,000.00 0.00 0.00 41,843 42,000 42,000.00 0.00 52140-400-00000Mileage/Auto Allowance 0.00 33,600.00 33,600.00 0.00 0.00 77,513 78,091 72,000.00 0.00 52190-400-00000Special Consulting Services 0.00 72,000.00 78,000.00 0.00 0.00 0 0 2,000.00 0.00 52540-400-00000Vocational Training 0.00 0.00 0.00 0.00 0.00 0 0 0.00 0.00 52690-400-00000Small Equipment 0.00 0.00 0.00 0.00 0.00 1,914 0 0.00 0.00 52850-400-00000Cellular Phone Expense 0.00 0.00 0.00 0.00 0.00 9,503 7,256 10,000.00 0.00 52900-400-00000Reeder Ranch Expenses 0.00 10,000.00 10,000.00 0.00 0.00 18,396 26,278 35,000.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 35,000.00 35,000.00 0.00 0.00 221,799 230,450 259,900 0 Services & Supplies Totals: 0.00 260,855 273,955 0 0 E40 Other Financing Uses
GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 1
A-5
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
(42,005) (39,870) -30,121.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 -33,037.00 -33,037.00 0.00 0.00 (42,005) (39,870) (30,121) 0 Other Financing Uses Totals: 0.00 (33,037) (33,037) 0 0 254,596 274,126 401,347 0 EXPENDITURES TOTALS: 0.00 405,889 418,989 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
254,596 274,126 401,347 0 DEPT EXPENSES 0.00 405,889 418,989 0 0 (254,596) (274,126) (401,347) 0 City Council Totals: 0.00 (405,889) (418,989) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
254,596 274,126 401,347 0 FUND EXPENSES 0.00 405,889 418,989 0 0 (254,596) (274,126) (401,347) 0 General Fund Totals: 0.00 (405,889) (418,989) 0 0 1501 Sewer Operating Fund
4101 City Council
E10 Personnel Services
3,200 3,971 4,346.00 0.00 42020-400-00000Part Time Wages 0.00 4,591.00 4,591.00 0.00 0.00 0 0 4,200.00 0.00 45220-400-00000Benefit Plan 0.00 4,200.00 4,200.00 0.00 0.00 211 208 253.00 0.00 45250-400-00000P.E.R.S. 0.00 347.00 347.00 0.00 0.00 18 21 32.00 0.00 45290-400-00000Life Insurance 0.00 32.00 32.00 0.00 0.00 47 58 63.00 0.00 45330-400-00000Medicare 0.00 67.00 67.00 0.00 0.00 56 100 135.00 0.00 45340-400-00000Social Security 0.00 135.00 135.00 0.00 0.00 3,533 4,357 9,029 0 Personnel Services Totals: 0.00 9,372 9,372 0 0 E40 Other Financing Uses
42,005 39,870 30,121.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 33,037.00 33,037.00 0.00 0.00 42,005 39,870 30,121 0 Other Financing Uses Totals: 0.00 33,037 33,037 0 0 45,538 44,227 39,150 0 EXPENDITURES TOTALS: 0.00 42,409 42,409 0 0 GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 2
A-6
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
45,538 44,227 39,150 0 DEPT EXPENSES 0.00 42,409 42,409 0 0 (45,538) (44,227) (39,150) 0 City Council Totals: 0.00 (42,409) (42,409) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
45,538 44,227 39,150 0 FUND EXPENSES 0.00 42,409 42,409 0 0 (45,538) (44,227) (39,150) 0 Sewer Operating Fund Totals: 0.00 (42,409) (42,409) 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
300,134 318,353 440,497 0 REPORT EXPENSES 0.00 448,298 461,398 0 0 (300,134) (318,353) (440,497) 0 REPORT TOTALS: 0.00 (448,298) (461,398) 0 0 GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 3
A-7
WORKSHEET – JUSTIFICATION OF
CONFERENCE AND IN–SERVICE TRAINING REQUEST
SCHEDULE A – TRAVEL & MEETINGS
Department: City Council Program: 4101 City CouncilObject Name and Title of Person Place Where Event Date(s) Total Est. Code Requesting Travel Allowance Reason for Expenditure will be Held of Event Expense 52130 Mayor and City Council CONFERENCES/SEMINARS $14,900 League of California Cities
Annual Conference and Exposition Sacramento, CA September 2026 ($500 each x 4 = $2,000) Legislative Action Days Sacramento, CA April 2027 ($800 each x 2 = $1,600) National League of Cities
Annual City Conference with Washington, DC March 2027 Legislatures ($2,900 each x 2 = $5,800) San Bernardino County
City/County Conference Lake Arrowhead, CA May 2027
($500 each x 3 = $1,500)
International Council for
Shopping Centers (ICSC)
West Coast Conference San Diego, CA September 2026 ($1,000 each x 2 = $2,000) National Conference Las Vegas, NV May 2027 ($1,000 each x2 = $2,000) A-8
WORKSHEET – JUSTIFICATION OF
CONFERENCE AND IN–SERVICE TRAINING REQUEST
SCHEDULE A – TRAVEL & MEETINGS
Department: City Council Program: 4101 City CouncilObject Name and Title of Person Place Where Event Date(s) Total Est. Code Requesting Travel Allowance Reason for Expenditure will be Held of Event Expense 52130 Mayor and City Council WORKSHOPS League of California Cities
Workshops Various TBA $1,000
Mayor and City Council LOCAL TRAVEL & MEETINGS
Local conferences and meetings Various TBA $1,000
Including legislative hearings and meetings with legislative advocates, consultant meetings, CIM Group/Montclair Place, and other local meetings.
Mayor and City Council SPECIAL
Meetings with/of various committees, City Hall Various $5,500 commissions, and boards supporting or serving as advisory bodies to the City Council. Includes the Planning Commission, Community Activities
Commission, Transactions and Use Tax Oversight Committee, Personnel Committee, Public Safety Committee, Public Works Committee, Finance Committee, and Real Estate Committee.
Total: $22,400
(Only $20,000 approved in City Manager’s Budget)
A-9
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: City Council Program: 4101 City Council Object Number 51020 BOOKS AND PUBLICATIONS – $500 Inland Valley Daily Bulletin, $350 Miscellaneous expenditures for books and periodicals, $150 52090 PUBLICATION AND ADVERTISING – $3,000
Miscellaneous advertising related to City Council programs. 52110 COMMUNITY BENEFITS – $25,000
Contributions to community groups, $15,000 Contribution for community events, $10,000 52120 DUES AND MEMBERSHIPS – $59,355 ($68,855 approved in City Manager’s Budget) League of California Cities (LCC) membership, $13,500 ($15,000 approved in City Manager’s Budget)League of California Cities (LCC) Local Streets and Roads Need Assessment, $500 League of California Cities (LCC) Inland Empire Division, $600 Southern California Association of Governments, $3,250 San Bernardino County Transportation Authority (SBCTA), $10,105 San Bernardino Council of Governments (COGS) Housing Trust Fund, $22,000 ($30,000 approved in City Manager’s Budget) National League of Cities, $3,500 Costco/Sam’s Club memberships, $400 Foothill Gold Line Extension JPA Corridor, $3,500 Provision for increases, $2,000
52130 TRAVEL AND MEETINGS – $22,400 (Only $20,000 approved in City Manager’s Budget) Attendance at conferences and meetings – for detail see "Worksheet – Justification of Conference and In-Service Training Request Schedule A – Travel & Meetings." A-10
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: City Council Program: 4101 City Council Object Number 52190 SPECIAL CONSULTING SERVICES – $72,000 ($78,000 approved in City Manager’s Budget) David Turch & Associates (Agreement No. 15-56, for federal legislative advocate consulting services) 52900 REEDER RANCH EXPENSES – $10,000
Contract services, building upgrades, and program services for the Reeder Ranch. 52990 MISCELLANEOUS EXPENDITURES – $35,000 Special awards and certificates, $3,000 City Hall household-fund contribution, $5,000 City Council meeting refreshments, $3,000 Special event and City programming, $10,000Holiday Flag Program, $4,000 Yard Signs, $10,000
A-11
City Manager
DEPARTMENT BUDGET SUMMARY
Department
City Manager
Overview
The City Manager is the agency’s chief administrative officer responsible for day-to-day operations of the organization, departments, and programs. Reporting directly to the City Council, the City Manager implements the policies, goals, strategic plans, and objectives of the elected body; develops funding sources and executes sound fiscal practices; presents the annual City, Successor Redevelopment Agency, Successor Housing Authority, and Housing Corporation budgets and capital improvement program; ensures the effective and efficient operation of the City, Successor Redevelopment Agency, Successor Housing Authority, and Housing Corporation; and coordinates local issues with regional, state, and federal policy-making bodies. The City Manager monitors the performance of the City Attorney and directly supervises heads of each City department.
The City Manager also supervises the following programs included in this department: Information Technology which provides for technological needs including research/assessment/development, multimedia services, and hardware/software/network maintenance; Finance which addresses the organization’s fiduciary obligations, provides appropriate fiscal management, offers traditional finance-related services, and produces budget-related documents—including annual budgets, capital improvement plans, and investment policies for the City, Redevelopment Agency, and Housing Corporation; and Solid Waste which administers utility billing services, recycling programs, and refuse-related services.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 2,409,398 2,504,006 2,426,264
Services and Supplies 4,408,319 4,642,580 4,556,653
Capital Outlay 233,000 307,000 247,000
Total 7,050,717 7,453,586 7,229,917
Personnel Authorized 15.88 (FT) 15.93 (FT) 15.93 (FT)
2.00 (PT) 3.00 (PT) 2.00 (PT)
Department Distribution
City Manager 548,063 545,959 529,559
Information Technology Services 1,769,212 2,011,963 1,854,646 Financial Services 1,123,042 1,173,596 1,123,644
Solid Waste Disposal 3,610,400 3,722,068 3,722,068
Total 7,050,717 7,453,586 7,229,917
Source of Funds
General Fund 6,425,660 6,845,931 6,607,262
Gas Tax Fund 3,200 3,200 3,200
Federal Asset Forfeiture – DOJ 1,000 1,000 1,000
Recycling Grant Fund 31,000 10,000 10,000
After-School Program 9,321 8,640 8,640
After-School Program – Indirect 156,507 127,618 127,618 Staff Charges
Economic Development Fund 3,615 2,630 2,630
Sewer Operating Fund 196,415 203,823 203,823
Sewer Operating Fund – Indirect 223,999 250,744 250,744 Staff Charges
Public-Education-Government Fund 0 0 15,000
Total 7,050,717 7,453,586 7,229,917
B-1
PAGE 1 OF 3
DEPARTMENT: OFFICE OF THE CITY MANAGER DEPARTMENT SUMMARY Salary Date Salary Calculations
Class Title/ Range Last Step First Rate Second RateEmployee Name July 1 Raise Months Rate Months Rate Full Time:Administration from other Departments/Entities Mikey Fuentes (4790) .20 E 12.0 17,580 42,192 42,192City Manager/Executive Director Office of Administrative Services Edward Starr E 12.0 25,376 304,512 304,512
Director of Information Technology John Nguyen
E 12.0 17,580 210,960 210,960
Director of Finance Janet Kulbeck
E 12.0 17,580 210,960 210,960
Finance Supervisor
Claudia Ramirez D 01/17/26 6.5 9,329 5.5 9,795 114,511 114,511Information Technology Manager Edmund Garcia, Jr.
A 12.0 10,223 122,676 122,676
Information Technology Analyst Robert Castillo
E 12.0 9,627 115,524 115,524
Information Technology Specialist Jacob Marsh D 10/03/25 3.1 6,911 8.9 7,256 86,003 86,003 Omar Naranjo E 12.0 7,256 87,072 87,072
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
Next Year
Salary
Total
Next Year
Administration
Recommended by
Includes % Increase (if any)
B-2
PAGE 2 OF 3
DEPARTMENT: OFFICE OF THE CITY MANAGER DEPARTMENT SUMMARY Salary Date Salary Calculations
Class Title/ Range Last Step First Rate Second RateEmployee Name July 1 Raise Months Rate Months Rate
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
Next Year
Salary
Total
Next Year
Administration
Recommended by
Includes % Increase (if any)
Senior Accountant
Raquel Badawi
E 12.0 7,488 89,856 89,856
Payroll Analyst Angela Naranjo
B 0.9 6,160 11.1 6,468 77,339 77,339
Accounting Specialist
Elizabeth Escalante D 11/22/25 4.7 4,998 7.3 5,248 61,801 61,801 April Gonzales E 12.0 5,248 62,976 62,976
Catherine Mercado B 10/21/25 3.7 4,533 8.3 4,760 56,280 56,280 Vacant A 6.0 4,317 6.0 4,533 53,100 53,100
Customer Service Representative/Office Specialist
Jocelyne Herrera B 07/27/25 0.9 3,903 11.1 4,098 49,001 49,001 Vacant (Frozen) A 12.0
0 0
0 Administration to other Departments/Entities Edward Starr (AS 5%, SRDA 2%) -21,316 -21,316 Janet Kulbeck (SRDA 10%) -21,096 -21,096 Angela Vong (SRDA 10%) -7,734 -7,734 CFD Admin Costs - 2011-1 -6,314 -6,314 CFD Admin Costs - 2011-2 -2,746 -2,746 CFD Admin Costs - 2025-1 -3,863 -3,863 CFD Admin Costs - 2025-2 -2,550 -2,550 B-3
PAGE 3 OF 3
DEPARTMENT: OFFICE OF THE CITY MANAGER DEPARTMENT SUMMARY Salary Date Salary Calculations
Class Title/ Range Last Step First Rate Second RateEmployee Name July 1 Raise Months Rate Months Rate
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
Next Year
Salary
Total
Next Year
Administration
Recommended by
Includes % Increase (if any)
Part-Time:Accounting Specialist Cathy Graves (29 hrs week) 30.28 hr. 45,662 45,662Senior Intern Kailine Pham (28 hrs week) 17.73 hr. 25,815 25,815 Vacant (28 hrs week) - Frozen 0.00 hr. 0 0
(FT) 1,679,144 1,679,144
Salar
y Requirements: (PT) 71,477 71,477
TOTAL 1,750,621 1,750,621
B-4
Dept City Mgr Dept. City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Admin from other Depts
Director of Economic Developm 0.20 0.20 0.20 42,192 42,192 City Mgr./Executive Director 1.00 1.00 1.00 304,512 304,512 Office of Administrative Services
Director of Information Tech 1.00 1.00 1.00 210,960 210,960 Director of Finance 1.00 1.00 1.00 210,960 210,960
Finance Supervisor 1.00 1.00 1.00 114,511 114,511
Information Tech Manager 1.00 1.00 1.00 122,676 122,676 Information Technology Analyst 1.00 1.00 1.00 115,524 115,524 Information Tech Specialist 2.00 2.00 2.00 173,075 173,075 Senior Accountant 2.00 2.00 1.00 179,712 89,856
Payroll Analyst 1.00 1.00 1.00 77,339 77,339
Accounting Specialist 3.00 3.00 4.00 181,057 234,157
Customer Svc. Rep./Office 2.00 2.00 2.00 49,001 49,001
CFD Admin Costs -15,473 -15,473
Part-Time
Accounting Specialist 1.00 1.00 1.00 45,662 45,662
Senior Intern 1.00 2.00 1.00 51,630 25,815
Full Time 16.20 16.20 16.20 1,781,519 1,744,763
Admin other Departments -0.32 -0.27 -0.27 -65,619 -65,619 Total FT Positions/Salaries 15.88 15.93 15.93 1,715,900 1,679,144 Part Time 2.00 3.00 2.00 97,292 71,477
Additional Pay 2,700 2,700
Overtime 14,100 14,100
Total Salaries & Wages 1,829,992 1,767,421
Benefit Costs 414,480 410,679
PERS Benefit Costs 279,507 268,137
Benefit Costs other Depts -19,973 -19,973
Total Benefit Costs 674,014 658,843
TOTAL 2,504,006 2,426,264
DETAIL OF SALARIES AND WAGES
Department: Office of the City Manager Program: Department Summary
POSITION QUOTA APPROPRIATIONS
B-5
PROGRAM BUDGET SUMMARY – 1
Program Number 4202
Department Division Program
City Manager City Manager
Overview
The City Manager is the agency’s chief administrative officer responsible for day-to-day operations of the organization, departments, and programs. Reporting directly to the City Council, the City Manager implements the policies, goals, strategic plans, and objectives of the elected body; develops funding sources and executes sound fiscal practices; presents the annual City, Successor Redevelopment Agency, Successor Housing Authority, and Housing Corporation budgets and capital improvement program; ensures the effective and efficient operation of the City, Successor Redevelopment Agency, Successor Housing Authority, and Housing Corporation; and coordinates local issues with regional, state, and federal policy-making bodies. The City Manager monitors the performance of the City Attorney and directly supervises heads of each City department.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 452,594 452,090 452,090
Services and Supplies 95,469 93,869 77,469
Capital Outlay 0 0 0
Total 548,063 545,959 529,559
Personnel Authorized 1.13 (FT) 1.13 (FT) 1.13 (FT)
Source of Funds
General Fund 511,985 505,573 489,173
Sewer Operating Fund – Indirect 36,078 40,386 40,386
Staff Charges
Total 548,063 545,959 529,559
B-6
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Admin from other Depts
Director of Economic Develo 0.20 0.20 0.20 42,192 42,192 City Mgr./Executive Director
Office of Administrative Ser 1.00 1.00 1.00 304,512 304,512 Admin other Depts -0.07 -0.07 -0.07 -21,316 -21,316
0.93 0.93 0.93 283,196 283,196
Full Time 1.20 1.20 1.20 346,704 346,704
Admin other Departments -0.07 -0.07 -0.07 -21,316 -21,316 Total FT Positions/Salaries 1.13 1.13 1.13 325,388 325,388 Benefit Costs 62,649 62,649
PERS Benefit Costs 72,581 72,581
Benefit Costs other Depts -8,528 -8,528
Total Benefit Costs 126,702 126,702
TOTAL 452,090 452,090
DETAIL OF SALARIES AND WAGES
POSITION QUOTA APPROPRIATIONS
Department: Office of the City Manager Program: 4202 City Manager B-7
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
City Manager 4202 City Manager
Work Program
1. Serve as the City, Successor Redevelopment Agency, Successor Housing Authority, Housing Corporation, and Finance Authority Chief Executive Officer.
2. Coordinate the City's strategic planning process.
3. Lead City departments to achieve common and uncommon goals and objectives for the community.
4. Respond to policy directives established by the City Council.
5. Manage and coordinate programs directly supervised by the City Manager/Executive Director.
6. Develop timely and analytical approaches for resolving issues facing the community.
7. Develop procedures that effectively deal with mandates imposed by the state and federal governments.
8. Ensure proper staff coordination and interaction with various federal, state, and local agencies.
9. Focus limited municipal resources and energies on issues that have the greatest relevancy for the City.
10. Ensure appropriate manpower levels to provide a comprehensive program of municipal services.
11. Where possible establish proactive, not reactive, approaches to community and organizational issues.
12. Prepare and submit to the City Council annual budgets for the City, Successor Redevelopment Agency, Successor Housing Authority, and Housing Corporation; effectively address downturns in revenues.
13. Coordinate disaster recovery efforts during episodes that may require such attention.
14. Develop funding priorities and revenue sources that promote the City's fiscal integrity.
15. Administer the City's day-to-day business operations.
16. Oversee the legislative advocacy program.
17. Direct completion of specified Capital Improvement Plan (CIP) projects.
18. Address and resolve fiscal issues related to any economic downturn; and implement strategic planning policy recommendations approved by the City Council.
19. Address ongoing issues related to pension-related costs, policies, and practices.
20. Work with Los Angeles County Metropolitan Transportation Authority, Metro Gold Line Foothill Extension Construction Authority, San Bernardino County Transportation Authority, and local Legislators regarding the A-Line Extension to Montclair; and consider options related to litigation against San Bernardino County Transportation Authority in relation to defunding light rail to the Montclair Transit Center.
21. Work with CIM Group to redevelop Montclair Place.
22. Promote development within North Montclair and its vision for a transit district and high-density housing.
23. Develop alternative plans for Fire/emergency medical service delivery.
24. Develop a plan for acquiring the Montclair Transit Center from Caltrans for development-related purposes.
25. Pursue Opportunity Zone designation for North Montclair.
Personnel Services – $452,090
Salary requests are for: City Manager/Executive Director Office of Administrative Services (0.93) – $283,196; Director of Economic Development Agency (0.20) – $42,192. Cost allocations are as follows: full-time salaries – $325,388; benefit costs – $126,702.
Services and Supplies – $93,869
Funding requested is for: books and publications – $519; community benefits – $8,500; dues and memberships – $1,900; travel and meetings – $12,450; mileage/auto allowance – $12,000; special consulting services – $45,000; special contract services – $8,500; miscellaneous expenditures – $5,000.
Capital Outlay
No funding requested.
B-8
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:02PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4202 City Manager
E10 Personnel Services
363,049 328,539 328,789.00 0.00 41010-400-00000Regular Earnings 0.00 325,388.00 325,388.00 0.00 0.00 2,723 0 0.00 0.00 44170-400-00000Holiday Pay 0.00 0.00 0.00 0.00 0.00 7,237 6,663 7,462.00 0.00 44190-400-00000Sick Leave Redemption 0.00 7,509.00 7,509.00 0.00 0.00 0 0 21,696.00 0.00 45220-400-00000Benefit Plan 0.00 22,374.00 22,374.00 0.00 0.00 1,743 22,533 25,065.00 0.00 45240-400-00000Deferred Compensation 0.00 24,895.00 24,895.00 0.00 0.00 63,034 59,100 68,497.00 0.00 45250-400-00000P.E.R.S. 0.00 67,896.00 67,896.00 0.00 0.00 1,215 1,298 1,270.00 0.00 45270-400-00000LTD Insurance 0.00 1,267.00 1,267.00 0.00 0.00 2,030 2,169 2,154.00 0.00 45290-400-00000Life Insurance 0.00 2,149.00 2,149.00 0.00 0.00 587 677 661.00 0.00 45330-400-00000Medicare 0.00 612.00 612.00 0.00 0.00 441,617 420,980 455,594 0 Personnel Services Totals: 0.00 452,090 452,090 0 0 E20 Services & Supplies
515 884 519.00 0.00 51020-400-00000Books and Publications 0.00 519.00 519.00 0.00 0.00 8,673 6,178 8,500.00 0.00 52110-400-00000Community Benefits 0.00 8,500.00 8,500.00 0.00 0.00 461 0 1,900.00 0.00 52120-400-00000Dues & Memberships 0.00 1,900.00 2,450.00 0.00 0.00 6,972 13,886 11,650.00 0.00 52130-400-00000Travel & Meetings 0.00 12,450.00 10,000.00 0.00 0.00 7,581 8,366 11,400.00 0.00 52140-400-00000Mileage/Auto Allowance 0.00 12,000.00 12,000.00 0.00 0.00 18,530 17,364 50,000.00 0.00 52190-400-00000Special Consulting Services 0.00 45,000.00 35,000.00 0.00 0.00 0 0 7,500.00 0.00 52450-400-00000Special Contract Services 0.00 8,500.00 5,000.00 0.00 0.00 3,460 0 0.00 0.00 52850-400-00000Cellular Phone Expense 0.00 0.00 0.00 0.00 0.00 932 1,045 4,000.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 5,000.00 4,000.00 0.00 0.00 47,124 47,723 95,469 0 Services & Supplies Totals: 0.00 93,869 77,469 0 0 E40 Other Financing Uses
GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 1
B-9
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
(54,945) (41,463) -36,078.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 -40,386.00 -40,386.00 0.00 0.00 (54,945) (41,463) (36,078) 0 Other Financing Uses Totals: 0.00 (40,386) (40,386) 0 0 433,797 427,240 514,985 0 EXPENDITURES TOTALS: 0.00 505,573 489,173 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
433,797 427,240 514,985 0 DEPT EXPENSES 0.00 505,573 489,173 0 0 (433,797) (427,240) (514,985) 0 City Manager Totals: 0.00 (505,573) (489,173) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
433,797 427,240 514,985 0 FUND EXPENSES 0.00 505,573 489,173 0 0 (433,797) (427,240) (514,985) 0 General Fund Totals: 0.00 (505,573) (489,173) 0 0 1253 2021 Lease Rev Bond Proceeds
4202 City Manager
E10 Personnel Services
0 34,112 0.00 0.00 41010-400-00000Regular Earnings 0.00 0.00 0.00 0.00 0.00 0 703 0.00 0.00 44190-400-00000Sick Leave Redemption 0.00 0.00 0.00 0.00 0.00 0 2,340 0.00 0.00 45240-400-00000Deferred Compensation 0.00 0.00 0.00 0.00 0.00 0 6,492 0.00 0.00 45250-400-00000P.E.R.S. 0.00 0.00 0.00 0.00 0.00 0 127 0.00 0.00 45270-400-00000LTD Insurance 0.00 0.00 0.00 0.00 0.00 0 212 0.00 0.00 45290-400-00000Life Insurance 0.00 0.00 0.00 0.00 0.00 0 43,984 0 0 Personnel Services Totals: 0.00 0 0 0 0
0 43,984 0 0 EXPENDITURES TOTALS: 0.00 0 0 0 0
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
0 43,984 0 0 DEPT EXPENSES 0.00 0 0 0 0
0 (43,984) 0 0 City Manager Totals: 0.00 0 0 0 0
GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 2
B-10
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 FUND REVENUES 0.00 0 0 0 0
0 43,984 0 0 FUND EXPENSES 0.00 0 0 0 0
0 (43,984) 0 0 2021 Lease Rev Bond Proceeds Totals: 0.00 0 0 0 0 1501 Sewer Operating Fund
4202 City Manager
E40 Other Financing Uses
54,945 41,463 36,078.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 40,386.00 40,386.00 0.00 0.00 54,945 41,463 36,078 0 Other Financing Uses Totals: 0.00 40,386 40,386 0 0 54,945 41,463 36,078 0 EXPENDITURES TOTALS: 0.00 40,386 40,386 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
54,945 41,463 36,078 0 DEPT EXPENSES 0.00 40,386 40,386 0 0 (54,945) (41,463) (36,078) 0 City Manager Totals: 0.00 (40,386) (40,386) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
54,945 41,463 36,078 0 FUND EXPENSES 0.00 40,386 40,386 0 0 (54,945) (41,463) (36,078) 0 Sewer Operating Fund Totals: 0.00 (40,386) (40,386) 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
488,742 512,687 551,063 0 REPORT EXPENSES 0.00 545,959 529,559 0 0 (488,742) (512,687) (551,063) 0 REPORT TOTALS: 0.00 (545,959) (529,559) 0 0 GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 3
B-11
WORKSHEET – JUSTIFICATION OF
CONFERENCE AND IN–SERVICE TRAINING REQUEST
SCHEDULE A – TRAVEL & MEETINGS
Department: City Manager Program: 4202 City ManagerObject Name and Title of Person Place Where Event Date(s) Total Est.
Code Requesting Travel Allowance Reason for Expenditure will be Held of Event Expense
CONFERENCES/SEMINARS
California Public Employee LaborRelations Association
52130 Edward Starr, Annual Conference Monterey, CA November 2026 $5,200 City Manager ($2,600 each x 2 = $5,200)
Mikey Fuentes,
Economic Development Director
San Bernardino County
52130 Edward Starr, City/County Conference Lake Arrowhead, CA May 2027 $2,500 City Manager ($500 each x 5 = $2,500)
Mikey Fuentes,
Economic Development Director
Three – TBD
Finance Miscellaneous Meetings
52130 Janet Kulbeck, CMTA Quarterly and CSMFO TBA TBA $750 Director of Finance Bimonthly Meetings
Accounting Specialists Customer Service Representatives 52130 John Nguyen, IT Service/Training Skill TBA TBA $1,000 Director of Information Technology Development
IT Staff
Miscellaneous
52130 Edward Starr, Healthy Cities and Communities; $3,000 City Manager local conferences and meetings;
Mikey Fuentes, legislative hearings; meetings
Economic Development Director with legislative advocates; and consultant meetings
Total: $12,450
(Only $10,000 approved in City Manager’s Budget)
B-12
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: City Manager Program: 4202 City Manager Object Number 51020 BOOKS AND PUBLICATIONS – $519 E-Wall Street Journal, $100 E-Washington Post, $100
E-Sacramento Bee, $100
E-LA Times, $90
E-Atlantic, $129
52110 COMMUNITY BENEFITS – $8,500
City contributions supporting employee and community oriented activities including holiday-related events (Memorial Day, Flag Day, Independence Day, etc.) and events supporting special programs, services, dedications, and festivals. 52120 DUES AND MEMBERSHIPS – $1,900 ($2,450 approved in City Manager’s Budget) California Public Employers Labor Relations Association (CALPELRA), $1,200 International City/County Management Association, $350 ($1,200 approved in City Manager’s Budget) Unanticipated adjustments, $50 52130 TRAVEL AND MEETINGS – $12,450 (Only $10,000 approved in City Manager’s Budget) Attendance at conferences and meetings – for detail see "Worksheet – Justification of Conference and In-Service Training Request Schedule A – Travel & Meetings." 52190 SPECIAL CONSULTING SERVICES – $45,000 (Only $35,000 approved in City Manager’s Budget) HdL Special Consulting Services – property tax audits and cannabis program development.
B-13
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: City Manager Program: 4202 City Manager Object Number 52450 SPECIAL CONTRACT SERVICES – $8,500 (Only $5,000 approved in City Manager’s Budget) Special services related to lease/general obligation revenue bonds, public facilities projects, survey instruments, development of Montclair Place, and other professional services.
52990 MISCELLANEOUS EXPENDITURES – $5,000 (Only $4,000 approved in City Manager’s Budget) Special awards, $500 Programs supporting organizational activities, $3,000 City promotional materials, $1,500 B-14
PROGRAM BUDGET SUMMARY – 1
Program Number 4203
Department Division Program
City Manager Information Technology Services
Program Description
The Information Technology Services Program provides full-service electronic data and technology support designed to accommodate the organization's computer hardware, software, email, local area network (LAN), wide area network (WAN), wireless, cable, telecommunications, voice/video technology, GIS, and Internet service requirements. The program is also responsible for development and maintenance of the City’s E-government site.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 866,862 907,836 880,046
Services and Supplies 669,350 797,127 727,600
Capital Outlay 233,000 307,000 247,000
Total 1,769,212 2,011,963 1,854,646
Personnel Authorized 5.00 (FT) 5.00 (FT) 5.00 (FT)
1.00 (PT) 2.00 (PT) 1.00 (PT)
Source of Funds
General Fund 1,544,795 1,792,889 1,620,572
After-School Program 9,321 8,640 8,640
After-School Program – Indirect 95,835 78,145 78,145
Staff Charges
Economic Development Fund 3,615 2,630 2,630
Sewer Operating Fund 575 849 849
Sewer Operating Fund – Indirect 115,071 128,810 128,810 Staff Charges
Public-Education-Government 0 0 15,000
Total 1,769,212 2,011,963 1,854,646
B-15
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Director of Information Tech 1.00 1.00 1.00 210,960 210,960 Information Tech Manager 1.00 1.00 1.00 122,676 122,676 Information Tech Analyst 1.00 1.00 1.00 115,524 115,524 Information Tech Specialist 2.00 2.00 2.00 173,075 173,075 Part-Time
Senior Intern 1.00 2.00 1.00 51,630 25,815
Full Time 5.00 5.00 5.00 622,235 622,235
Part Time 1.00 2.00 1.00 51,630 25,815
Overtime 10,000 10,000
Total Salaries & Wages 683,865 658,050
Benefit Costs 134,117 132,142
PERS Benefit Costs 89,854 89,854
Total Benefit Costs 223,971 221,996
TOTAL 907,836 880,046
DETAIL OF SALARIES AND WAGES
Department: Office of the City Manager Program: 4203 Information Technology Svcs
POSITION QUOTA APPROPRIATIONS
B-16
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
City Manager 4203 Information Technology Services
Work Program
1. Confer and negotiate with available vendors for hardware and software support.
2. Maintain the City's email program and continue archiving of e–mail messages in compliance with federal, state, local, and case law.
3. Maintain local and wide area networks for all City facilities.
4. Evaluate, address, and resolve user requirements for hardware and software.
5. Maintain the City websites in compliance with federal regulations and integrate with GIS mapping, economic development modules, archival research, and multi-use access.
6. Maintain a computer hardware/software maintenance program.
7. Enforce policies and procedures for computer assets, telecommunications, and Internet/email access.
8. Maintain the Laserfiche document imaging system and promote a citywide document-imaging program.
9. Maintain the City’s contract for GIS support.
10. Integrate state-of-the-art technology for all City facilities.
11. Oversee technology requirements for all departments including mobile data computers (MDCs) for Police and Fire.
12. Provide creative IT solutions in support of City activities.
13. Provide for facilities-wide security monitoring systems to ensure the safety of the public and security of buildings, grounds, and personnel.
14. Regularly update cybersecurity policies and plans and secure City platforms against cyber attacks.
15. Develop and maintain hardware and software replacement plans.
Personnel Services – $907,836
Salary requests are for: Director of Information Technology (1.00) – $210,960; Information Technology Manager (1.00) – $122,676; Information Technology Analyst (1.00) – $115,524; Information Technology Specialist (2.00) – $173,075; Senior Intern (2.00/part-time) – $51,630. Cost allocations are as follows: full-time salaries – $622,235; part-time salaries – $51,630; overtime – $10,000; benefit costs – $223,971.
Services and Supplies – $797,127
Funding requested is for: office supplies – indirect – $38,000; uniforms – $1,125; license/permit/certificates – $3,100; maintenance – office equipment and furniture – $51,050; mileage/auto allowance – $8,400; special contract services – $549,286; small equipment – $27,450; cellular phone expenses – $118,716.
Capital Outlay – $307,000
Funding requested is for: LCD monitors – $8,000; desktop computers – $60,000; network switch upgrade Council Chambers – $28,000; 4k Security Cameras at Alma Hoffman Park – $20,000; security platform Office 365 and desktop security endpoint – $50,000; Office 365 and online exchange email backup data repository – $17,000; TrueNAS Cold Storage for City Hall and Police Department data center – $40,000; ISCI Switches at City Hall and Police Department – $20,000; Youth Center Cybercafé computer upgrade – $8,000; uninterruptible power supply (ups) upgrade for offsite locations – $8,000; Mimecast Firewall Critical Security Protection against cyberthreats – $33,000; Council Chambers Translation & ADA Compliance Upgrade – $15,000.
B-17
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:02PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4203 Information Technology Svcs
E10 Personnel Services
546,287 606,295 611,413.00 0.00 41010-400-00000Regular Earnings 0.00 622,235.00 622,235.00 0.00 0.00 0 2,481 31,728.00 0.00 42020-400-00000Part Time Wages 0.00 51,630.00 25,815.00 0.00 0.00 9,604 14,298 10,000.00 0.00 43010-400-00000Overtime 0.00 10,000.00 10,000.00 0.00 0.00 5,701 6,198 9,016.00 0.00 44190-400-00000Sick Leave Redemption 0.00 11,379.00 11,379.00 0.00 0.00 0 0 88,800.00 0.00 45220-400-00000Benefit Plan 0.00 93,600.00 93,600.00 0.00 0.00 8,628 9,986 10,540.00 0.00 45240-400-00000Deferred Compensation 0.00 10,548.00 10,548.00 0.00 0.00 74,891 84,565 89,221.00 0.00 45250-400-00000P.E.R.S. 0.00 89,854.00 89,854.00 0.00 0.00 1,997 2,403 2,560.00 0.00 45270-400-00000LTD Insurance 0.00 2,607.00 2,607.00 0.00 0.00 1,822 2,218 2,291.00 0.00 45290-400-00000Life Insurance 0.00 3,010.00 3,010.00 0.00 0.00 8,266 9,262 9,326.00 0.00 45330-400-00000Medicare 0.00 9,771.00 9,397.00 0.00 0.00 0 154 1,967.00 0.00 45340-400-00000Social Security 0.00 3,202.00 1,601.00 0.00 0.00 657,197 737,860 866,862 0 Personnel Services Totals: 0.00 907,836 880,046 0 0 E20 Services & Supplies
63,701 45,441 48,000.00 0.00 51050-400-00000Office Supplies-Indirect 0.00 38,000.00 48,000.00 0.00 0.00 500 0 450.00 0.00 51100-400-00000Uniforms 0.00 1,125.00 500.00 0.00 0.00 0 0 2,000.00 0.00 51150-400-00000License/Permits/Certificates 0.00 3,100.00 2,200.00 0.00 0.00 29,525 82,074 51,050.00 0.00 52010-400-00000Maintenance - Office Equipment 0.00 51,050.00 51,050.00 0.00 0.00 7,700 8,488 8,400.00 0.00 52140-400-00000Mileage/Auto Allowance 0.00 8,400.00 8,400.00 0.00 0.00 571,738 439,200 430,000.00 0.00 52450-400-00000Special Contract Services 0.00 549,286.00 490,000.00 0.00 0.00 21,549 19,343 23,450.00 0.00 52690-400-00000Small Equipment 0.00 27,450.00 27,450.00 0.00 0.00 0 76,865 92,489.00 0.00 52850-400-00000Cellular Phone Expense 0.00 106,597.00 106,597.00 0.00 0.00 98 104 0.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 0.00 -18,716.00 0.00 0.00 GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 1
B-18
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
694,811 671,515 655,839 0 Services & Supplies Totals: 0.00 785,008 715,481 0 0 E30 Capital Outlay
606,666 215,931 233,000.00 0.00 62010-400-00000Office Equipment/Furniture 0.00 307,000.00 232,000.00 0.00 0.00 606,666 215,931 233,000 0 Capital Outlay Totals: 0.00 307,000 232,000 0 0 E40 Other Financing Uses
(134,079) (148,453) -115,071.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 -128,810.00 -128,810.00 0.00 0.00 (49,697) (74,745) -95,835.00 0.00 82030-400-00000Indirect Staff Charges - ASP 0.00 -78,145.00 -78,145.00 0.00 0.00 (183,776) (223,198) (210,906) 0 Other Financing Uses Totals: 0.00 (206,955) (206,955) 0 0 1,774,897 1,402,107 1,544,795 0 EXPENDITURES TOTALS: 0.00 1,792,889 1,620,572 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
1,774,897 1,402,107 1,544,795 0 DEPT EXPENSES 0.00 1,792,889 1,620,572 0 0 (1,774,897) (1,402,107) (1,544,795) 0 Information Technology Svcs Totals: 0.00 (1,792,889) (1,620,572) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
1,774,897 1,402,107 1,544,795 0 FUND EXPENSES 0.00 1,792,889 1,620,572 0 0 (1,774,897) (1,402,107) (1,544,795) 0 General Fund Totals: 0.00 (1,792,889) (1,620,572) 0 0 1160 After-School Program Grant
4203 Information Technology Svcs
E20 Services & Supplies
0 0 9,321.00 0.00 52850-400-00000Cellular Phone Expense 0.00 8,640.00 8,640.00 0.00 0.00 0 0 9,321 0 Services & Supplies Totals: 0.00 8,640 8,640 0 0 E40 Other Financing Uses
49,697 74,745 95,835.00 0.00 82030-400-00000Indirect Staff Charges - ASP 0.00 78,145.00 78,145.00 0.00 0.00 49,697 74,745 95,835 0 Other Financing Uses Totals: 0.00 78,145 78,145 0 0 49,697 74,745 105,156 0 EXPENDITURES TOTALS: 0.00 86,785 86,785 0 0 GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 2
B-19
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
49,697 74,745 105,156 0 DEPT EXPENSES 0.00 86,785 86,785 0 0 (49,697) (74,745) (105,156) 0 Information Technology Svcs Totals: 0.00 (86,785) (86,785) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
49,697 74,745 105,156 0 FUND EXPENSES 0.00 86,785 86,785 0 0 (49,697) (74,745) (105,156) 0 After-School Program Grant Totals: 0.00 (86,785) (86,785) 0 0 1206 Economic Development Agency
4203 Information Technology Svcs
E20 Services & Supplies
0 316 1,000.00 0.00 52690-400-00000Small Equipment 0.00 0.00 0.00 0.00 0.00 0 0 2,615.00 0.00 52850-400-00000Cellular Phone Expense 0.00 2,630.00 2,630.00 0.00 0.00 0 316 3,615 0 Services & Supplies Totals: 0.00 2,630 2,630 0 0 0 316 3,615 0 EXPENDITURES TOTALS: 0.00 2,630 2,630 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
0 316 3,615 0 DEPT EXPENSES 0.00 2,630 2,630 0 0
0 (316) (3,615) 0 Information Technology Svcs Totals: 0.00 (2,630) (2,630) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
0 316 3,615 0 FUND EXPENSES 0.00 2,630 2,630 0 0
0 (316) (3,615) 0 Economic Development Agency Totals: 0.00 (2,630) (2,630) 0 0 1501 Sewer Operating Fund
4203 Information Technology Svcs
E20 Services & Supplies
0 0 575.00 0.00 52850-400-00000Cellular Phone Expense 0.00 849.00 849.00 0.00 0.00 GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 3
B-20
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 575 0 Services & Supplies Totals: 0.00 849 849 0 0
E40 Other Financing Uses
134,079 148,453 115,071.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 128,810.00 128,810.00 0.00 0.00 134,079 148,453 115,071 0 Other Financing Uses Totals: 0.00 128,810 128,810 0 0 134,079 148,453 115,646 0 EXPENDITURES TOTALS: 0.00 129,659 129,659 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
134,079 148,453 115,646 0 DEPT EXPENSES 0.00 129,659 129,659 0 0 (134,079) (148,453) (115,646) 0 Information Technology Svcs Totals: 0.00 (129,659) (129,659) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
134,079 148,453 115,646 0 FUND EXPENSES 0.00 129,659 129,659 0 0 (134,079) (148,453) (115,646) 0 Sewer Operating Fund Totals: 0.00 (129,659) (129,659) 0 0 1748 Public-Education-Gov't PEG
4203 Information Technology Svcs
E30 Capital Outlay
0 0 0.00 0.00 62010-400-00000Office Equipment/Furniture 0.00 0.00 15,000.00 0.00 0.00 0 0 0 0 Capital Outlay Totals: 0.00 0 15,000 0 0
0 0 0 0 EXPENDITURES TOTALS: 0.00 0 15,000 0 0
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
0 0 0 0 DEPT EXPENSES 0.00 0 15,000 0 0
0 0 0 0 Information Technology Svcs Totals: 0.00 0 (15,000) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 4
B-21
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 FUND EXPENSES 0.00 0 15,000 0 0
0 0 0 0 Public-Education-Gov't PEG Totals: 0.00 0 (15,000) 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
1,958,673 1,625,621 1,769,212 0 REPORT EXPENSES 0.00 2,011,963 1,854,646 0 0 (1,958,673) (1,625,621) (1,769,212) 0 REPORT TOTALS: 0.00 (2,011,963) (1,854,646) 0 0 GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 5
B-22
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: City Manager Program: 4203 Information Technology Services Object Number 51050 OFFICE SUPPLIES – INDIRECT – $38,000 ($48,000 approved in City Manager’s Budget) Assorted media (CDR and CDRW disks, DVDR and DVDRW disks, memory cards/drives), $4,000 Media, forms, and stock related to Springbrook Finance Suite report requirements, $3,000 Assorted cabling (CAT 6 patch and extended run, serial, parallel, firewire and USB), $4,000 Laser, laser color, and inkjet cartridges, $8,000 Various hardware and software enhancements/upgrades and license extensions, $14,000 Photo ID-card system supplies, $2,000 Miscellaneous I.T. office supplies, $3,000 51100 UNIFORMS – $1,125 (Only $500 approved in City Manager’s Budget) Uniform sets for Information Technology personnel (2 sets for 5 employees @ $225 per employee). 51150 LICENSE/PERMITS/CERTIFICATES – $3,100 (Only $2,200 approved in City Manager’s Budget) Funding for ASCAP license, $525 BMI license, $450 MPLC license, $800 SESAC license, $1,200 Provision for increases, $125 52010 MAINTENANCE – OFFICE EQUIPMENT AND FURNITURE – $51,050 Local Area Network (LAN) maintenance, $8,000 P.C. components/printer maintenance, $6,000 A/V Equipment Maintenance, $15,000 Ricoh/Aficio 8320S digital copier system (main City Hall copier system), $5,000 SHARP digital copier system maintenance (City Hall Main Lobby), $7,500 Excess copier charges for all copier systems, $3,500 Neopost IS-460 automatic mail machine with scale, $1,000 Continued on next page B-23
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: City Manager Program: 4203 Information Technology Services Object Number 52010 MAINTENANCE – OFFICE EQUIPMENT AND FURNITURE – continued Neopost DS-75 folder and inserter, $1,300 Lexmark Copier, $3,000 Unanticipated adjustments, $750 52450 SPECIAL CONTRACT SERVICES – $549,286 (Only $490,000 approved in City Manager’s Budget) Frontier FIOS Point-to-Point TLS connectivity for City Hall, Police, and City Yard locations ($600 per month), $7,200 Frontier FIOS Internet connectivity 5GB/5GB for all City facilities ($2,500 per month), $30,000 Frontier TV service for Civic Center, Senior Center, & Human Services ($200 per month), $2,400 DirectTV for HS Gym ($150 per month), $1,800 Frontier High-Speed Fiber 1GB/1GB for Fire 2 & City Yard ($1,200 per month per site), $14,400 Frontier High-Speed Fiber for Saratoga and Kingsley Park, and Hurst Property 1GB/1GB ($300 per month per site/$1,200 monthly),$14,400 Frontier Fiber for Reeder Ranch, Transit Center, Alma Hoffman Park 1GB/1GB ($300 per month per site/$900 monthly), $13,600 Proud City Annual maintenance for the City’s Website, $10,600 Verizon Wireless data cards special contract service support (20 cards @ $40 each per month), $15,895 ASSI Security system MPD support and maintenance, $11,000 annually Verizon wireless service for MPD MDCs, $20,000 annually MPD/San Bernardino County support/maintenance/access for CLETS, JAIL, WARRANTS, IDENTIC, CALPHOTO, JUSTICE, CALGANG, SUPER NAME SEARCH ($367 per quarter), $1,468 annually Mimecast Firewall archiving, maintenance, and support, $13,000 annually ScoutDNS DNS Filtering maintenance and support, $5,500 annuallyFrontier Internet service for MPD and Fire Station 1 ($1,200 per month), $14,400 annually Spectrum TV Service for MPD, MFD facility, City Yard ($500 per month), $6,000 annually DataTree DocEdge for Code Enforcement ($100 per month), $1,200 annually GIS Arc info suite service maintenance and technical support, $2,400 annually Cisco SMARTnet software updates, $1,000 annually continued on next page B-24
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: City Manager Program: 4203 Information Technology Services Object Number 52450 SPECIAL CONTRACT SERVICES – continued Cisco router technical support, $800 annually SeamlessGov Form Builder for online form creation and submission, $24,000 annually Laserfiche maintenance support/City Hall – Additional Licenses for Records Retention policy, $13,000 annually Laserfiche maintenance support/MPD – Additional Licenses for Records Retention policy, $8,500 annually ESRI Community Analyst, $2,495 annually ESRI ArcGIS EOC Maintenance, $2,000 annually Springbrook Suite of Software maintenance and support, $96,000 annually Frontier Analog Lines for PD EOC (3 lines @ $50 each per month), $1,800 Netmotion MDC Software Maintenance, $6,362 annually 2FA authentication MDC Maintenance, $966 annually Mitel Phone Controller Annual Maintenance, $8,000 annually GoGov Code Enforcement & Building Permits, $19,000 LAMA Building Permits & Large Vehicle Parking Permits, $8,000 Backblaze Cloud Backup for Server and Z Drive Civic Center and PD, $10,000 Archive Social, $6,500 NinjaOne Endpoint Management, Remote Connection, and Mobile Device Management Annual Maintenance, $15,000 DUO Multifactor Authentication Software Annual Maintenance for Email Security, $4,000 KnowBe4 Phishing Training Annual, $19,000 SentinelOne Security Platform, $15,000 Microsoft Office 365 Subscription Annual, $65,000 Adobe Professional Licenses Subscription Annual, $8,000 ADT Alarm monitoring for Civic Center and City Yard ($1000 per month), $12,000 The Technology Depot phone service local and long-distance calling service ($800 per month), $9,600 Weight room cable television service, $1,200Internet hotspot service, $2,000 CoreLogic Property Search ($400 per month) $4,800 B-25
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: City Manager Program: 4203 Information Technology Services Object Number 52690 SMALL EQUIPMENT – $27,450 Printer rollers and replacement parts, $2,500 Printer replacement kits, $1,500 UPS battery backup units (15 @ $100 each), $1,500 Laserjet printers to replace Laserjet legacy printers (5 @ $500 each), $2,500 Cat 6 cables (6 boxes @ $200 each), $1,200 ID Card Program cards and special equipment needs, $3,500 Computer component upgrades, $1,500 Computer and network toolset, $500 Server component upgrades, $1,500 Computer Network Switch Module upgrades, $2,500 Network Cabling Termination, $5,000 Smart Device Tablets and Smartphones Replacement, $2,500 Replacement cellular phones for City Council (3 @ $300 each), $900 Replacement cellular phones for Administrative Services, $350 52850 CELLULAR PHONE EXPENSE – $118,716 (Only $100,000 approved in City Manager’s Budget) Cellular phone service for City Council, $2,120 Cellular phone service for City Manager, $6,650 IT Contract Services, including cellular Data Cards, $13,448 Cellular phone service for Administrative Services personnel, $1,000 Cost for the purchase of Human Services of four new cell phones (Marcia Richter, Alyssa Colunga, Jordi Ubaldo, and Leticia Gavilanes) and the monthly service fees, $3,985 Cellular phone service for the After-School Program, $8,640 (After-School Program Fund) Cellular phone service Police Department (65 phones) for supervisory, investigatory, patrol, and administrative police communications, including School Resource Officers and a social media team; and cellular service for the Command Trailer, $43,380 Cellular phone service for Fire Department personnel, $9,201 continued on the next page B-26
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: City Manager Program: 4203 Information Technology Services Object Number 52850 CELLULAR PHONE EXPENSE – continued Cellular phone service for Public Works Department personnel, $18,214 Cellular phone service for Sewer Maintenance Program personnel, $849 (Sewer Operating Fund) Cellular phone service for Community Development personnel, $6,679 Cellular service for Code Enforcement field laptops (4 @ $480 each), $1,920 Cellular phone service for Economic Development personnel, $2,630 (Economic Development Fund) B-27
CITY OF MONTCLAIR
JUSTIFICATION OF CAPITAL OUTLAY EXPENDITURE REQUESTS
Department: City Manager Program: 4203 Information Technology ServicesObject Code Item Justification Cost 62010 LCD Monitors Represents an ongoing annual program of replacing/upgrading computer desktop hardware as required. LCD panels save significantly on energy, provide a larger viewing area while requiring a smaller desktop footprint, and do not flicker—minimizing eye strain. The recommendation is for forty (40) 24-inch LCD monitors at $200 each. $8,000
62010 Desktop Computers Represents an ongoing annual program of replacing/upgrading computer desktop hardware as required. Newer desktop computers offer improved performance across all dataprocessing categories. New desktop systems would facilitate the transition to Microsoft's current Windows operating and office systems; more modern desktops are also more energy efficient. The recommendation is for 40 desktop computers at $1,500 each. (Only $40,000 approved in City Manager’s Budget)
$60,000
62010 Network Switch Upgrade
Council Chambers
The proposed investment reflects the ongoing need to modernize and stabilize the City Council Chamber’s network infrastructure, which currently relies on aging, increasingly unreliable switch equipment. The project includes replacing multiple network switches across critical locations—including the Council Chamber and IT server room—with modern, managed PoE+ switches that provide enhanced bandwidth capacity, improved power delivery, and greater overall network reliability. This upgrade is essential to support the growing technological demands of council operations, including audio/visual systems, live streaming, and internal communications, while significantly reducing the risk of service interruptions that could impact meetings and public access. In addition to improving network performance, this upgrade will give the IT Department greater control over the Council Chamber’s audio system. With enhanced network capabilities, staff will be able to more effectively manage and fine-tune connected speaker boxes, including boosting volume for speakers that are difficult to hear. This will improve audio clarity for both in-person attendees and remote viewers, ensuring meetings are more accessible, professional, and consistent. The total cost reflects not only the procurement of enterprise-grade equipment but also necessary labor, installation, and associated project expenses to ensure a reliable, long-term solution that supports the City’s operational and public engagement needs (Not approved in City Manager’s Budget)
$28,000
B-28
CITY OF MONTCLAIR
JUSTIFICATION OF CAPITAL OUTLAY EXPENDITURE REQUESTS
Department: City Manager Program: 4203 Information Technology ServicesObject Code Item Justification Cost 62010 4k Security Cameras at
Alma Hoffman Park, including license plate readers.
The proposed installation of three 4K security cameras with integrated flood lighting at Alma Hofman Park is a targeted investment to address ongoing vandalism, graffiti, and property damage occurring throughout key areas of the park, including the playground, shark tanks, splash pads, gazebo, and parking lot. These areas have experienced repeated incidents, particularly during weekends when car enthusiasts congregate and engage in destructive activities such as performing donuts that damage concrete surfaces. The addition of highresolution cameras paired with bright, motion-activated flood lights will serve as both a deterrent and an enforcement tool, discouraging unwanted behavior while capturing clear, actionable footage when incidents occur. A license plate reader positioned at park entry and exit points will further enhance accountability by identifying vehicles involved in illegal activities. To ensure reliable operation despite the lack of existing network infrastructure, the cameras will use cellular data for connectivity, enabling real-time monitoring and alerts without the need for costly trenching or conduit installation. IT staff have already tested this approach and confirmed that performance is stable and sufficient for operational needs. When suspicious or illegal activity is detected, the system will notify Police Dispatch, enabling faster responses and improved incident resolution. Overall, this solution strengthens public safety, protects City assets, and helps preserve the park as a safe and welcoming environment for residents and families. $20,000
62010 Fully Managed Security
Platform Office 365 and Desktop Security Endpoint – Full Suite Represents a comprehensive, 24/7 managed cybersecurity solution designed to detect, isolate, and remediate advanced threats that bypass traditional antivirus. The Full Suite provides a layered defense-in-depth strategy, including Managed Endpoint Detection and Response (EDR), Identity Threat Detection (ITDR) for Microsoft 365, and Managed Security Information and Event Management (SIEM). By using a human-led Security Operations Center (SOC), this platform eliminates "alert fatigue" by escalating only verified, actionable threats. This investment significantly reduces the organization’s risk of ransomware, business email compromise, and unauthorized data exfiltration, while satisfying increasingly stringent cyber insurance requirements for continuous monitoring $50,000
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CITY OF MONTCLAIR
JUSTIFICATION OF CAPITAL OUTLAY EXPENDITURE REQUESTS
Department: City Manager Program: 4203 Information Technology ServicesObject Code Item Justification Cost 62010 Montclair Office 365 and
Online Exchange Email Backup Data Repository, Replication, and Migration Represents a critical infrastructure transition to modernize the organization’s primary communication and collaboration hub. A successful migration ensures compatibility with the latest security patches and integration with modern cloud-first productivity suites, reducing the risk of system obsolescence. Simultaneously, implementing a robust backup solution addresses the rising threat of ransomware and data corruption by providing granular recovery options and long-term data retention. This initiative eliminates performance bottlenecks caused by legacy hardware, reduces administrative overhead, and guarantees "zero-loss" data integrity during the transition. The recommendation includes migration licensing, professional implementation services, and a dedicated backup repository. $17,000
62010 TrueNAS Cold Storage
for City Hall and Police Department Data Center for Z-Drive Data Integrity and Replication Represents a critical infrastructure investment in high-capacity, long-term data preservation for municipal and law enforcement records. This solution provides a secure, "cold" storage tier for massive datasets, such as Police body-cam footage, digital evidence, and archived City Hall financial records, that must be retained for years to meet legal and CJIS (Criminal Justice Information Services) compliance requirements. Utilizing the self-healing OpenZFS file system, TrueNAS protects against "bit rot" and data corruption over long durations. This implementation includes immutable snapshots, creating a "digital vault" that remains impervious to ransomware encryption. By offloading inactive data from expensive primary production servers to this cost-efficient high-density platform, the City extends the life of existing hardware while ensuring 100% data availability for discovery requests or legal audits. $40,000
62010 ISCI Switches at City Hall
and Police Department
Represents a specialized infrastructure upgrade to provide dedicated, high-speed connectivity between primary servers and data storage arrays at City Hall and the Police Department. These enterprise-grade switches are designed specifically for iSCSI traffic, ensuring "non-blocking" data transfers and ultra-low latency for critical applications. By deploying two (2) switches at each location, the City establishes a fully redundant "dualfabric" architecture that ensures data remains accessible and city services remain online even in the event of a hardware failure or cable fault. This dedicated network prevents standard office traffic from competing with server storage tasks, significantly increasing $20,000
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CITY OF MONTCLAIR
JUSTIFICATION OF CAPITAL OUTLAY EXPENDITURE REQUESTS
Department: City Manager Program: 4203 Information Technology ServicesObject Code Item Justification Cost overall system stability and performance for public safety databases and municipal records.
The recommendation is for four (4) high-density state-of-the-art 10/25GbE iSCSI-optimized switches. 62010 Youth Center Cybercafé
Computer Upgrade
Represents a vital investment in the community’s digital infrastructure, providing local youth with equitable access to modern technology. The aging hardware is no longer capable of running contemporary educational software, creative suites, or STEM-based learning platforms effectively. Upgrading to high-performance workstations will facilitate after-school tutoring, coding workshops, digital arts programs, and college/career preparation. These modern systems feature enhanced processing power for multitasking and high-speed connectivity, ensuring a stable environment for safe internet research and skill development. This initiative directly addresses the "digital divide" by providing a reliable, high-speed resource for students who may lack computer access at home. The recommendation is for five (5) desktop systems at $1,500 each. (Not approved in City Manager’s Budget)
$8,000
62010 Uninterruptible Power
Supply (UPS) Upgrade for Offsite Locations
Represents a critical infrastructure safeguard to ensure the continuous operation of the organization’s core networking and communications hardware during power fluctuations or outages. Modern UPS units provide essential power conditioning, filtering out "dirty" electricity and surges that can cause permanent damage to sensitive server and switch components. In the event of a total power failure, these units provide the necessary runtime to maintain emergency connectivity for the Police Department, City Hall, and other City-owned property while allowing for a graceful, automated shutdown of servers to prevent data corruption. This upgrade replaces aging battery backups that have reached the end of their service life, ensuring the reliability of the local area network (LAN) and public safety systems during environmental emergencies. The recommendation is for four (4) rack-mount 2200 VA UPS units with network management cards for environmental emergencies. The recommendation is for four (4) rackmount 2200VA UPS units with network management cards. $8,000
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CITY OF MONTCLAIR
JUSTIFICATION OF CAPITAL OUTLAY EXPENDITURE REQUESTS
Department: City Manager Program: 4203 Information Technology ServicesObject Code Item Justification Cost 62010 Mimecast Firewall Critical
Security Protection against Cyberthreats
Represents a specialized, multi-layered defense system designed to protect the City of Montclair’s most vulnerable attack vector: email. Unlike standard built-in filtering, Mimecast utilizes AI-powered behavioral analysis to detect and neutralize sophisticated threats, including business email compromise (BEC), zero-day "credential harvesting" sites, and AIgenerated phishing attempts that lack traditional malicious signatures. This platform provides essential "Email Continuity," ensuring that if the primary mail server (Microsoft 365) suffers an outage, City staff can continue to send and receive emergency communications through a secure web-based portal. Furthermore, Mimecast includes advanced Data Loss Prevention (DLP) and DMARC enforcement tools, ensuring that sensitive municipal data remains protected and that the City’s official domain cannot be spoofed by external bad actors.
$33,000
62010 Council Chambers
Translation & ADA Compliance Upgrade
Represents a vital modernization of the public meeting space to ensure the City remains fully compliant with the Americans with Disabilities Act (ADA) and Title VI of the Civil Rights Act. This upgrade replaces outdated, unreliable audio equipment with a modern digital Assistive Listening System (ALS) for the hearing-impaired and a multi-channel Simultaneous Interpretation System for non-English-speaking residents.
These systems ensure that every citizen has an equal opportunity to participate in and understand public proceedings, testimony, and council deliberations. The digital infrastructure provides clear audio transmission to wireless receivers, reducing background noise and interference. By integrating this technology into the Council Chambers, the City proactively mitigates accessibility-related litigation risk while fostering a more inclusive and transparent civic environment. The recommendation is for a complete fixed-installation system including wireless headsets, transmitters, and professional-grade interpretation consoles. (Public-Education-Government Fund)
$15,000
(Only $247,000 approved in City Manager’s Budget)
Total: $307,000
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PROGRAM BUDGET SUMMARY – 1
Program Number 4204
Department Division Program
City Manager Financial Services
Program Description
Responsibilities of the Finance Department include: the investment and safeguarding of City funds; preparation of the annual City, Successor Redevelopment Agency, Successor Housing Authority, and Housing Corporation operating budgets and capital improvement plan; administration of the accounts payable, accounts receivable, fixed assets, payroll, business licensing, and utility billing functions; maintenance of the general ledger; preparation and dissemination of financial statements and reports; administration of revenue funds; administration of bond proceeds; City agent to finance and tax authorities; fiduciary oversight and responsibilities including development of the annual investment policy; and treasury agent.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 956,542 1,006,596 956,644
Services and Supplies 166,500 167,000 167,000
Capital Outlay 0 0 0
Total 1,123,042 1,173,596 1,123,644
Personnel Authorized 8.35 (FT) 8.40 (FT) 8.40 (FT)
Source of Funds
General Fund 955,621 1,008,582 958,630
Gas Tax Fund 3,200 3,200 3,200
Federal Asset Forfeiture – DOJ 1,000 1,000 1,000
After-School Program – Indirect 60,672 49,473 49,473
Staff Charges
Sewer Operating Fund 29,699 29,793 29,793
Sewer Operating Fund – Indirect 72,850 81,548 81,548
Staff Charges
Total 1,123,042 1,173,596 1,123,644
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Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Director of Finance 1.00 1.00 1.00 210,960 210,960
Admin other Depts -0.15 -0.10 -0.10 -21,096 -21,096
0.85 0.90 0.90 189,864 189,864
Finance Supervisor 1.00 1.00 1.00 114,511 114,511
Senior Accountant 2.00 2.00 1.00 179,712 89,856
Payroll Analyst 1.00 1.00 1.00 77,339 77,339
Admin other Depts -0.10 -0.10 -0.10 -7,734 -7,734
0.90 0.90 0.90 69,605 69,605
Accounting Specialist 2.80 2.80 3.80 169,801 222,901
Customer Svc. Rep./Office 0.80 0.80 0.80 0 0
CFD Admin Costs -15,473 -15,473
Full Time 8.60 8.60 8.60 752,323 715,567
Admin other Departments -0.25 -0.20 -0.20 -44,303 -44,303 Total FT Positions/Salaries 8.35 8.40 8.40 708,020 671,264 Additional Pay 2,700 2,700
Overtime 4,000 4,000
Total Salaries & Wages 714,720 677,964
Benefit Costs 191,028 189,202
PERS Benefit Costs 112,293 100,923
Benefit Costs other Depts -11,445 -11,445
Total Benefit Costs 291,876 278,680
TOTAL 1,006,596 956,644
DETAIL OF SALARIES AND WAGES
Department: Office of the City Manager Program: 4204 Financial Services
POSITION QUOTA APPROPRIATIONS
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PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
City Manager 4204 Financial Services
Work Program
1. Continue with development of annual investment policies, giving consideration to proper levels of risk, liquidity, and return; invest moneys in accordance with investment policy guidelines.
2. Issue monthly "Treasurer's" and "Warrant Reports" for review by the City Council, Successor Redevelopment Agency, Successor Housing Authority, and Housing Corporation Board of Directors.
Reports are to disclose degree of compliance with the investment policy and expenditures.
3. Oversee preparation of annual operating budgets and the capital improvement program.
4. Maintain the general ledger and prepare all account analyses and reconciliations necessary for the annual audit.
5. Process biweekly payrolls and warrant registers.
6. Conduct an effective, revenue-based business license program.
7. Work with auditors and consultants as required to maintain accuracy of records and operational effectiveness of programs.
8. Assist the Information Technology Department with maintaining modules of the Springbrook Finance software suite.
9. Review and periodically revise the City Purchasing Manual. Ensure compliance with 2014 adopted version.
10. Serve as City Treasurer and tax agent; provide fiduciary services as required by law; administer all Financerelated services; provide Finance-related support services for the City, Successor Redevelopment Agency, Successor Housing Authority, and Housing Corporation.
11. Follow generally accepted accounting standards and principles; provide for implementation of GASB 45 OPEB audit requirements.
12. Coordinate and cooperate with the City's auditor.
13. Provide assistance to the Successor Redevelopment Agency, Successor Housing Authority, and Housing Corporation.
14. Work with and assist the San Bernardino County Oversight Board relating to Successor Redevelopment Agency transactions.
15. Interact with the state Department of Finance on Successor Redevelopment Agency-related matters.
16. Assist the City Manager in addressing CalPERS-related cost increases.
17. Comply with GASB 68 Pension Funding reporting requirements.
Personnel Services – $1,006,596
Salary requests are for: Director of Finance (0.90) – $189,864; Finance Supervisor (1.00) – $114,511; Senior Accountant (2.00) – $179,712; Payroll Analyst (0.90) – $69,605; Accounting Specialist (2.80) – $169,801; Admin other departments – <$15,473>. Cost allocations are as follows: full-time salaries – $708,020; additional pay – $2,700; overtime – $4,000; benefit costs – $291,876.
Services and Supplies – $167,000
Funding requested is for: books and publications – $300; mileage/auto allowance – $8,400; special consulting services – $12,200; audit fees – $69,800; collection agency fees – $500; CalCard reward program – <$10,000>; special contract services – $82,000; miscellaneous expenditures – $3,800.
Capital Outlay
No funding requested.
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General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:02PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4204 Financial Services
E10 Personnel Services
610,606 661,519 669,279.00 0.00 41010-400-00000Regular Earnings 0.00 702,397.00 665,641.00 0.00 0.00 (6,807) (7,487) -14,486.00 0.00 41017-400-00000CFD Admin Reimbursement 0.00 -15,473.00 -15,473.00 0.00 0.00 2,829 0 0.00 0.00 42020-400-00000Part Time Wages 0.00 0.00 0.00 0.00 0.00 1,910 464 4,000.00 0.00 43010-400-00000Overtime 0.00 4,000.00 4,000.00 0.00 0.00 4,472 6,101 12,933.00 0.00 44190-400-00000Sick Leave Redemption 0.00 13,065.00 11,934.00 0.00 0.00 2,700 2,623 2,700.00 0.00 44250-400-00000Bilingual Pay 0.00 2,700.00 2,700.00 0.00 0.00 0 0 132,780.00 0.00 45220-400-00000Benefit Plan 0.00 138,240.00 138,240.00 0.00 0.00 7,142 9,064 12,273.00 0.00 45240-400-00000Deferred Compensation 0.00 13,018.00 13,018.00 0.00 0.00 84,653 89,285 97,709.00 0.00 45250-400-00000P.E.R.S. 0.00 102,440.00 91,070.00 0.00 0.00 2,411 2,866 2,951.00 0.00 45270-400-00000LTD Insurance 0.00 3,097.00 2,935.00 0.00 0.00 2,517 2,792 3,018.00 0.00 45290-400-00000Life Insurance 0.00 3,136.00 3,136.00 0.00 0.00 9,166 9,876 9,702.00 0.00 45330-400-00000Medicare 0.00 10,183.00 9,650.00 0.00 0.00 721,599 777,104 932,859 0 Personnel Services Totals: 0.00 976,803 926,851 0 0 E20 Services & Supplies
299 299 300.00 0.00 51020-400-00000Books and Publications 0.00 300.00 300.00 0.00 0.00 7,700 8,488 8,400.00 0.00 52140-400-00000Mileage/Auto Allowance 0.00 8,400.00 8,400.00 0.00 0.00 7,750 8,000 8,500.00 0.00 52190-400-00000Special Consulting Services 0.00 9,000.00 9,000.00 0.00 0.00 65,600 54,650 68,800.00 0.00 52220-400-00000Audit Fees 0.00 68,800.00 68,800.00 0.00 0.00 0 778 500.00 0.00 52240-400-00000Collection Agency Fees 0.00 500.00 500.00 0.00 0.00 (12,218) (16,242) -10,000.00 0.00 52281-400-00000CalCard Incentive Payments 0.00 -10,000.00 -10,000.00 0.00 0.00 73,595 88,851 82,000.00 0.00 52450-400-00000Special Contract Services 0.00 82,000.00 82,000.00 0.00 0.00 2,895 4,162 3,800.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 3,800.00 3,800.00 0.00 0.00 GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 1
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
145,621 148,986 162,300 0 Services & Supplies Totals: 0.00 162,800 162,800 0 0 E40 Other Financing Uses
(80,203) (94,162) -72,850.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 -81,548.00 -81,548.00 0.00 0.00 (29,727) (47,409) -60,672.00 0.00 82030-400-00000Indirect Staff Charges - ASP 0.00 -49,473.00 -49,473.00 0.00 0.00 (109,930) (141,571) (133,522) 0 Other Financing Uses Totals: 0.00 (131,021) (131,021) 0 0 757,290 784,518 961,637 0 EXPENDITURES TOTALS: 0.00 1,008,582 958,630 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
757,290 784,518 961,637 0 DEPT EXPENSES 0.00 1,008,582 958,630 0 0 (757,290) (784,518) (961,637) 0 Financial Services Totals: 0.00 (1,008,582) (958,630) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
757,290 784,518 961,637 0 FUND EXPENSES 0.00 1,008,582 958,630 0 0 (757,290) (784,518) (961,637) 0 General Fund Totals: 0.00 (1,008,582) (958,630) 0 0 1102 Gas Tax Fund
4204 Financial Services
E20 Services & Supplies
3,200 3,200 3,200.00 0.00 52190-400-00000Special Consulting Services 0.00 3,200.00 3,200.00 0.00 0.00 3,200 3,200 3,200 0 Services & Supplies Totals: 0.00 3,200 3,200 0 0 3,200 3,200 3,200 0 EXPENDITURES TOTALS: 0.00 3,200 3,200 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
3,200 3,200 3,200 0 DEPT EXPENSES 0.00 3,200 3,200 0 0
(3,200) (3,200) (3,200) 0 Financial Services Totals: 0.00 (3,200) (3,200) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 2
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
3,200 3,200 3,200 0 FUND EXPENSES 0.00 3,200 3,200 0 0
(3,200) (3,200) (3,200) 0 Gas Tax Fund Totals: 0.00 (3,200) (3,200) 0 0 1144 Forfeiture Fund-Federal/DOJ
4204 Financial Services
E20 Services & Supplies
1,000 0 1,000.00 0.00 52220-400-00000Audit Fees 0.00 1,000.00 1,000.00 0.00 0.00 1,000 0 1,000 0 Services & Supplies Totals: 0.00 1,000 1,000 0 0 1,000 0 1,000 0 EXPENDITURES TOTALS: 0.00 1,000 1,000 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
1,000 0 1,000 0 DEPT EXPENSES 0.00 1,000 1,000 0 0
(1,000) 0 (1,000) 0 Financial Services Totals: 0.00 (1,000) (1,000) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
1,000 0 1,000 0 FUND EXPENSES 0.00 1,000 1,000 0 0
(1,000) 0 (1,000) 0 Forfeiture Fund-Federal/DOJ Totals: 0.00 (1,000) (1,000) 0 0 1160 After-School Program Grant
4204 Financial Services
E40 Other Financing Uses
29,727 47,409 60,672.00 0.00 82030-400-00000Indirect Staff Charges - ASP 0.00 49,473.00 49,473.00 0.00 0.00 29,727 47,409 60,672 0 Other Financing Uses Totals: 0.00 49,473 49,473 0 0 29,727 47,409 60,672 0 EXPENDITURES TOTALS: 0.00 49,473 49,473 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
29,727 47,409 60,672 0 DEPT EXPENSES 0.00 49,473 49,473 0 0 (29,727) (47,409) (60,672) 0 Financial Services Totals: 0.00 (49,473) (49,473) 0 0 GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 3
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 FUND REVENUES 0.00 0 0 0 0
29,727 47,409 60,672 0 FUND EXPENSES 0.00 49,473 49,473 0 0 (29,727) (47,409) (60,672) 0 After-School Program Grant Totals: 0.00 (49,473) (49,473) 0 0 1253 2021 Lease Rev Bond Proceeds
4204 Financial Services
E10 Personnel Services
0 31,409 0.00 0.00 41010-400-00000Regular Earnings 0.00 0.00 0.00 0.00 0.00 0 611 0.00 0.00 44190-400-00000Sick Leave Redemption 0.00 0.00 0.00 0.00 0.00 0 1,265 0.00 0.00 45240-400-00000Deferred Compensation 0.00 0.00 0.00 0.00 0.00 0 5,303 0.00 0.00 45250-400-00000P.E.R.S. 0.00 0.00 0.00 0.00 0.00 0 122 0.00 0.00 45270-400-00000LTD Insurance 0.00 0.00 0.00 0.00 0.00 0 199 0.00 0.00 45290-400-00000Life Insurance 0.00 0.00 0.00 0.00 0.00 0 470 0.00 0.00 45330-400-00000Medicare 0.00 0.00 0.00 0.00 0.00 0 39,380 0 0 Personnel Services Totals: 0.00 0 0 0 0
E20 Services & Supplies
0 27,720 0.00 0.00 52450-400-00000Special Contract Services 0.00 0.00 0.00 0.00 0.00 0 27,720 0 0 Services & Supplies Totals: 0.00 0 0 0 0
0 67,100 0 0 EXPENDITURES TOTALS: 0.00 0 0 0 0
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
0 67,100 0 0 DEPT EXPENSES 0.00 0 0 0 0
0 (67,100) 0 0 Financial Services Totals: 0.00 0 0 0 0
0 0 0 0 FUND REVENUES 0.00 0 0 0 0
0 67,100 0 0 FUND EXPENSES 0.00 0 0 0 0
0 (67,100) 0 0 2021 Lease Rev Bond Proceeds Totals: 0.00 0 0 0 0 1501 Sewer Operating Fund
4204 Financial Services
GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 4
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
E10 Personnel Services
0 0 21,096.00 0.00 41010-400-00000Regular Earnings 0.00 21,096.00 21,096.00 0.00 0.00 0 0 442.00 0.00 44190-400-00000Sick Leave Redemption 0.00 487.00 487.00 0.00 0.00 0 0 1,920.00 0.00 45220-400-00000Benefit Plan 0.00 1,980.00 1,980.00 0.00 0.00 0 0 1,055.00 0.00 45240-400-00000Deferred Compensation 0.00 1,055.00 1,055.00 0.00 0.00 0 0 4,631.00 0.00 45250-400-00000P.E.R.S. 0.00 4,620.00 4,620.00 0.00 0.00 0 0 93.00 0.00 45270-400-00000LTD Insurance 0.00 93.00 93.00 0.00 0.00 0 0 156.00 0.00 45290-400-00000Life Insurance 0.00 156.00 156.00 0.00 0.00 0 0 306.00 0.00 45330-400-00000Medicare 0.00 306.00 306.00 0.00 0.00 0 0 29,699 0 Personnel Services Totals: 0.00 29,793 29,793 0 0 E40 Other Financing Uses
80,203 94,162 72,850.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 81,548.00 81,548.00 0.00 0.00 80,203 94,162 72,850 0 Other Financing Uses Totals: 0.00 81,548 81,548 0 0 80,203 94,162 102,549 0 EXPENDITURES TOTALS: 0.00 111,341 111,341 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
80,203 94,162 102,549 0 DEPT EXPENSES 0.00 111,341 111,341 0 0 (80,203) (94,162) (102,549) 0 Financial Services Totals: 0.00 (111,341) (111,341) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
80,203 94,162 102,549 0 FUND EXPENSES 0.00 111,341 111,341 0 0 (80,203) (94,162) (102,549) 0 Sewer Operating Fund Totals: 0.00 (111,341) (111,341) 0 0 GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 5
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
871,420 996,389 1,129,058 0 REPORT EXPENSES 0.00 1,173,596 1,123,644 0 0 (871,420) (996,389) (1,129,058) 0 REPORT TOTALS: 0.00 (1,173,596) (1,123,644) 0 0 GL-Budget Analysis (6/6/2026 - 6:02 PM) Page 6
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CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: City Manager Program: 4204 Financial Services Object Number 51020 BOOKS AND PUBLICATIONS – $300 American Payroll Association Basic Guide to Payroll
52190 SPECIAL CONSULTING SERVICES – $12,200
Cost Recovery Systems, Inc. – State Mandate Reimbursement claims recovery, $9,000 Street report submission service (Gas Tax Fund), $3,200 52220 AUDIT FEES – $69,800
Annual audit service fees (City) (General Fund – $48,600; DOJ Fund – $1,000), $49,600 Annual actuarial service fees, $17,000 GASB 68 Reporting Fee, $3,200 52240 COLLECTION AGENCY FEES – $500
Enforcement/collection of delinquent tax and service payments. 52281 CALCARD INCENTIVE PAYMENTS – <$10,000>
CalCard reward program.
52450 SPECIAL CONTRACT SERVICES – $82,000
Merchant Services (credit card processing), $68,000 Armored transport depository services, $14,000 52990 MISCELLANEOUS EXPENDITURES – $3,800
Miscellaneous expenditures.
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PROGRAM BUDGET SUMMARY – 1
Program Number 4205
Department Division Program
City Manager Solid Waste Disposal
Program Description
The Solid Waste Program administers the City's automated refuse collection/disposal program; administers residential, commercial, school, and City facilities recycling programs; administers the City's Utility Billing system; tracks diversion of refuse to ensure compliance with State requirements and other relevant legislation; maintains and monitors recycling programs; prepares annual diversion reports for the State Integrated Waste Management Board; administers the senior citizen refuse discount program; negotiates refuse rates and service levels with the City's franchise waste hauler; administers the liens assessment process for uncollected refuse and sewer fees; and administers the City's scavenging program.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 133,400 137,484 137,484
Services and Supplies 3,477,000 3,584,584 3,584,584
Capital Outlay 0 0 0
Total 3,610,400 3,722,068 3,722,068
Personnel Authorized 1.40 (FT) 1.40 (FT) 1.40 (FT)
1.00 (PT) 1.00 (PT) 1.00 (PT)
Source of Funds
General Fund 3,413,259 3,538,887 3,538,887
Recycling Grant Fund 31,000 10,000 10,000
Sewer Operating Fund 166,141 173,181 173,181
Total 3,610,400 3,722,068 3,722,068
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Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Accounting Specialist 0.20 0.20 0.20 11,256 11,256
Customer Service Rep. 1.20 1.20 1.20 49,001 49,001
Part-Time
Accounting Specialist 1.00 1.00 1.00 45,662 45,662
Full Time 1.40 1.40 1.40 60,257 60,257
Part Time 1.00 1.00 1.00 45,662 45,662
Overtime 100 100
Total Salaries & Wages 106,019 106,019
Benefit Costs 26,686 26,686
PERS Benefit Costs 4,779 4,779
Total Benefit Costs 31,465 31,465
TOTAL 137,484 137,484
DETAIL OF SALARIES AND WAGES
Department: Office of the City Manager Program: 4205 Solid Waste Disposal
POSITION QUOTA APPROPRIATIONS
B-44
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
City Manager 4205 Solid Waste Disposal
Work Program
1. Administer the City's liens assessment process for uncollected refuse and sewer fees.
2. Implement commercial/residential refuse rates as required, and comply with Proposition 218 rate adjustment notification requirements.
3. Administer the automated refuse collection and disposal program for solid waste, green waste, and recyclables.
4. Administer and operate the City's Utility Billing System; coordinate integration of billing services with Springbrook, DataProse, and Burrtec.
5. Administer residential, commercial, school, and City facilities recycling programs.
6. Track diversion of refuse to ensure State compliance with commercial and residential recycling requirements.
7. Administer the residential refuse household-rate discount program for senior households.
8. Administer applicable grant programs.
9. Assist the Director of Finance in supervising relevant programs.
10. Occasionally evaluate transferring the utility billing services from the City to Burrtec—at a cost savings to the City.
11. Occasionally evaluate transferring the utility lien process to Burrtec—at a cost savings to the City.
12. Oversee collection of solid waste-related franchise fee, administrative fee, general sanitation fee, and pavement impact fee.
13. Administer the City's anti-scavenging ordinance.
Personnel Services – $137,484
Salary requests are for: Accounting Specialist (0.20) – $11,256; Customer Service Representatives (1.20) – $49,001; Accounting Specialist (1.00/part-time) – $45,662. Cost allocations are as follows: full-time salaries – $60,257; part-time salaries – $45,662; overtime – $100; benefit costs – $31,465.
Services and Supplies – $3,584,584
Funding requested is for: publication and advertising – $10,000; residential refuse collection – $3,400,000; special contract services – $87,184; bad-debt expenses – $1,000; special billing services – $86,000; miscellaneous expenditures – $400.
Capital Outlay
No funding requested.
B-45
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:03PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4205 Solid Waste Disposal
E10 Personnel Services
24,900 12,308 19,014.00 0.00 41010-400-00000Regular Earnings 0.00 19,964.00 19,964.00 0.00 0.00 9,903 10,703 11,415.00 0.00 42020-400-00000Part Time Wages 0.00 11,415.00 11,415.00 0.00 0.00 0 0 50.00 0.00 43010-400-00000Overtime 0.00 50.00 50.00 0.00 0.00 0 0 0.00 0.00 44190-400-00000Sick Leave Redemption 0.00 58.00 58.00 0.00 0.00 0 0 6,960.00 0.00 45220-400-00000Benefit Plan 0.00 7,200.00 7,200.00 0.00 0.00 2,346 1,146 1,513.00 0.00 45250-400-00000P.E.R.S. 0.00 1,583.00 1,583.00 0.00 0.00 102 55 84.00 0.00 45270-400-00000LTD Insurance 0.00 88.00 88.00 0.00 0.00 94 47 73.00 0.00 45290-400-00000Life Insurance 0.00 73.00 73.00 0.00 0.00 506 335 442.00 0.00 45330-400-00000Medicare 0.00 456.00 456.00 0.00 0.00 614 664 708.00 0.00 45340-400-00000Social Security 0.00 708.00 708.00 0.00 0.00 38,466 25,257 40,259 0 Personnel Services Totals: 0.00 41,595 41,595 0 0 E20 Services & Supplies
3,398,596 3,489,106 3,300,000.00 0.00 52390-400-00000Residential Refuse Collection 0.00 3,400,000.00 3,400,000.00 0.00 0.00 30,405 31,685 32,300.00 0.00 52450-400-00000Special Contract Services 0.00 53,592.00 53,592.00 0.00 0.00 0 0 500.00 0.00 52810-400-00000Bad Debt Expenses 0.00 500.00 500.00 0.00 0.00 42,106 38,114 40,000.00 0.00 52930-400-00000Special Billing Services 0.00 43,000.00 43,000.00 0.00 0.00 0 0 200.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 200.00 200.00 0.00 0.00 3,471,107 3,558,905 3,373,000 0 Services & Supplies Totals: 0.00 3,497,292 3,497,292 0 0 E30 Capital Outlay
0 36,361 0.00 0.00 62020-400-16524Transportation & Work Equipmen 0.00 0.00 0.00 0.00 0.00 0 36,361 0 0 Capital Outlay Totals: 0.00 0 0 0 0
GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 1
B-46
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
3,509,573 3,620,523 3,413,259 0 EXPENDITURES TOTALS: 0.00 3,538,887 3,538,887 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
3,509,573 3,620,523 3,413,259 0 DEPT EXPENSES 0.00 3,538,887 3,538,887 0 0 (3,509,573) (3,620,523) (3,413,259) 0 Solid Waste Disposal Totals: 0.00 (3,538,887) (3,538,887) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
3,509,573 3,620,523 3,413,259 0 FUND EXPENSES 0.00 3,538,887 3,538,887 0 0 (3,509,573) (3,620,523) (3,413,259) 0 General Fund Totals: 0.00 (3,538,887) (3,538,887) 0 0 1152 Recycling Grant Fund
4205 Solid Waste Disposal
E20 Services & Supplies
5,668 0 6,000.00 0.00 52090-400-00000Publication & Advertising 0.00 10,000.00 10,000.00 0.00 0.00 0 0 25,000.00 0.00 52450-400-16524Special Contract Services 0.00 0.00 0.00 0.00 0.00 5,668 0 31,000 0 Services & Supplies Totals: 0.00 10,000 10,000 0 0 E30 Capital Outlay
0 70,000 0.00 0.00 62020-400-16524Transportation & Work Equipmen 0.00 0.00 0.00 0.00 0.00 0 70,000 0 0 Capital Outlay Totals: 0.00 0 0 0 0
5,668 70,000 31,000 0 EXPENDITURES TOTALS: 0.00 10,000 10,000 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
5,668 70,000 31,000 0 DEPT EXPENSES 0.00 10,000 10,000 0 0 (5,668) (70,000) (31,000) 0 Solid Waste Disposal Totals: 0.00 (10,000) (10,000) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
5,668 70,000 31,000 0 FUND EXPENSES 0.00 10,000 10,000 0 0 GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 2
B-47
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
(5,668) (70,000) (31,000) 0 Recycling Grant Fund Totals: 0.00 (10,000) (10,000) 0 0 1501 Sewer Operating Fund
4205 Solid Waste Disposal
E10 Personnel Services
67,355 47,738 38,375.00 0.00 41010-400-00000Regular Earnings 0.00 40,293.00 40,293.00 0.00 0.00 29,707 32,107 34,247.00 0.00 42020-400-00000Part Time Wages 0.00 34,247.00 34,247.00 0.00 0.00 0 0 50.00 0.00 43010-400-00000Overtime 0.00 50.00 50.00 0.00 0.00 216 158 0.00 0.00 44190-400-00000Sick Leave Redemption 0.00 173.00 173.00 0.00 0.00 0 0 13,920.00 0.00 45220-400-00000Benefit Plan 0.00 14,400.00 14,400.00 0.00 0.00 798 918 0.00 0.00 45240-400-00000Deferred Compensation 0.00 0.00 0.00 0.00 0.00 8,468 6,922 3,055.00 0.00 45250-400-00000P.E.R.S. 0.00 3,196.00 3,196.00 0.00 0.00 271 208 169.00 0.00 45270-400-00000LTD Insurance 0.00 178.00 178.00 0.00 0.00 292 233 148.00 0.00 45290-400-00000Life Insurance 0.00 148.00 148.00 0.00 0.00 1,414 1,166 1,054.00 0.00 45330-400-00000Medicare 0.00 1,081.00 1,081.00 0.00 0.00 1,842 1,991 2,123.00 0.00 45340-400-00000Social Security 0.00 2,123.00 2,123.00 0.00 0.00 110,363 91,440 93,141 0 Personnel Services Totals: 0.00 95,889 95,889 0 0 E20 Services & Supplies
30,106 31,449 32,300.00 0.00 52450-400-00000Special Contract Services 0.00 33,592.00 33,592.00 0.00 0.00 0 0 500.00 0.00 52810-400-00000Bad Debt Expenses 0.00 500.00 500.00 0.00 0.00 36,046 38,114 40,000.00 0.00 52930-400-00000Special Billing Services 0.00 43,000.00 43,000.00 0.00 0.00 0 0 200.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 200.00 200.00 0.00 0.00 66,151 69,563 73,000 0 Services & Supplies Totals: 0.00 77,292 77,292 0 0 176,515 161,003 166,141 0 EXPENDITURES TOTALS: 0.00 173,181 173,181 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
176,515 161,003 166,141 0 DEPT EXPENSES 0.00 173,181 173,181 0 0 (176,515) (161,003) (166,141) 0 Solid Waste Disposal Totals: 0.00 (173,181) (173,181) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 3
B-48
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
176,515 161,003 166,141 0 FUND EXPENSES 0.00 173,181 173,181 0 0 (176,515) (161,003) (166,141) 0 Sewer Operating Fund Totals: 0.00 (173,181) (173,181) 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
3,691,755 3,851,526 3,610,400 0 REPORT EXPENSES 0.00 3,722,068 3,722,068 0 0 (3,691,755) (3,851,526) (3,610,400) 0 REPORT TOTALS: 0.00 (3,722,068) (3,722,068) 0 0 GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 4
B-49
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: City Manager Program: 4205 Solid Waste Disposal Object Number 52090 PUBLICATION AND ADVERTISING – $10,000 Advertising of oil collection centers and for education programs for oil/oil filter recycling. (Recycling Grant Fund) 52390 RESIDENTIAL REFUSE COLLECTION – $3,400,000
Contract costs for collection and disposal of residential refuse and for collection and transport of residential recyclables—refuse collection costs fully reimbursed to the General Fund by assessing residential refuse collection fees. 52391 RESIDENTIAL REFUSE COLLECTION REIMBURSEMENT – <$3,400,000> Reimbursement from residents for refuse collection.
52450 SPECIAL CONTRACT SERVICES – $87,184
Hazardous household waste disposal service—service agreement with San Bernardino County, $67,184 (General Fund – $33,592; Sewer Operating Fund – $33,592). Contract with Abound Food Care for edible food recovery services related to SB 1383, $20,000 52810 BAD-DEBT EXPENSES – $1,000
Charge costs of uncollectable utility accounts (General Fund – $500; Sewer Operating Fund – $500). 52930 SPECIAL BILLING SERVICES – $86,000
Utility billing service with DataProse (General Fund – $43,000; Sewer Operating Fund – $43,000). 52990 MISCELLANEOUS EXPENDITURES – $400
Unanticipated expenditures (General Fund – $200; Sewer Operating Fund – $200).
B-49
Administrative Services
DEPARTMENT BUDGET SUMMARY
Department
Administrative Services
Overview
The Administrative Services Department consists of four separate programs: (1) Administration provides general management oversight of the Department and assists the City Manager with day-to-day management of the organization; (2) City Clerk/Records Retention provides election services, preparation of City Council agendas/minutes, and document retention/archiving/destruction services; (3) Personnel/Risk Management oversees recruitments, labor relations, claims and risk management administration, employee training and wellness, and benefits administration; (4) Central Services provides for community-related contract services, office equipment maintenance, duplication and mail services, and office supplies.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 905,987 913,637 913,637
Services and Supplies 889,538 1,039,775 1,018,915
Capital Outlay 0 0 0
Total 1,795,525 1,953,412 1,932,552
Personnel Authorized 7.03 (FT) 7.03 (FT) 7.03 (PT)
0.40 (PT) 0.40 (PT) 0.40 (PT)
Department Distribution
Administration 53,892 50,775 42,815
City Clerk 391,681 452,078 452,078
Personnel/Risk Management 635,693 619,876 614,976
Central Services 714,259 830,683 822,683
Total 1,795,525 1,953,412 1,932,552
Source of Funds
General Fund 1,622,016 1,783,153 1,762,293
After-School Program – Indirect 78,842 64,289 64,289
Staff Charges
Sewer Operating Fund – Indirect 94,667 105,970 105,970
Staff Charges
Total 1,795,525 1,953,412 1,932,552
C-1
PAGE 1 OF 1
DEPARTMENT: ADMINISTRATIVE SERVICES DEPARTMENT SUMMARY
Salary Date Salary Calculations Total
Class Title/ Range Last Step First Rat
e Second Rate Salary
Employee Name July 1 Raise Months Rate Months Rate Next Year Full Time:Administration from other Departments/Entitie s
Edward Starr (4200) .05 12.0 25,376 15,226 15,226
Marcia Richter (4380) .40 111.56 hr 42,839 42,839Human Resources Manager Mina Ghobrial B 12/08/25 5.3 10,701 6.7 11,306 132,466 132,466Executive City Clerk Andrea Myrick E 12.0 12,881 154,572 154,572
Deputy City Clerk Krystal Roman C 01/01/26 6.0 7,367 6.0 7,736 90,618 90,618Employment & Personnel Coordinator Tanya Kresback E 12.0 6,641 79,692 79,692
Benefits Specialist Christian Dominguez
E 12.0 5,868 70,416 70,416
Administrative Specialist Julio Guzman B 08/18/25 1.6 4,579 10.4 4,808 57,330 57,330Customer Service Representative/Office Specialist Jennifer Rodriguez B 07/27/25 0.9 3,903 11.1 4,098 49,001 49,001Administration to other Departments/Entitie s
Andrea Myrick (SRDA) -3,091 -3,091
Salar
y Requirements: (FT) 646,230 646,230
(PT) 42,839 42,839
TOTAL 689,069 689,069
Next Year
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
Includes % Increase (if any)
Recommended b
y
Administration
C-2
Dept City Mgr Dept. City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Admin from other Depts - Starr 0.05 0.05 0.05 15,226 15,226 Human Resources Manager 1.00 1.00 1.00 132,466 132,466
Executive City Clerk 1.00 1.00 1.00 154,572 154,572
Deputy City Clerk 1.00 1.00 1.00 90,618 90,618
Employment & Personnel Coor 1.00 1.00 1.00 79,692 79,692 Benefits Specialist 1.00 1.00 1.00 70,416 70,416
Administrative Specialist 1.00 1.00 1.00 57,330 57,330
Cust Svc Rep/Office Specialist 1.00 1.00 1.00 49,001 49,001 Part-Time
Admin from other Depts - Richter 0.40 0.40 0.40 42,839 42,839 Full Time 7.05 7.05 7.05 649,321 649,321
Admin other Departments -0.02 -0.02 -0.02 -3,091 -3,091 Total FT Positions/Salaries 7.03 7.03 7.03 646,230 646,230 Part Time 0.40 0.40 0.40 42,839 42,839
Overtime 2,000 2,000
Total Salaries & Wages 691,069 691,069
Benefit Costs 158,085 158,085
PERS Benefit Costs 65,567 65,567
Benefit Costs other Depts -1,084 -1,084
Total Benefit Costs 222,568 222,568
TOTAL 913,637 913,637
DETAIL OF SALARIES AND WAGES
POSITION QUOTA APPROPRIATIONS
Department: Administrative Services Program: Department Summary C-3
PROGRAM BUDGET SUMMARY – 1
Program Number 4311
Department Division Program
Administrative Services Administration
Program Description
The City Manager and managerial/supervisorial staff in the Administrative Services Department administer, manage, and supervise a variety of functions including personnel services; legislative analysis support; history reference services; labor negotiations; administrative support services; election and records management; animal control; and city clerk, mail, and duplication services. Extensive support services are provided to the City Council and each City department.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 21,292 21,315 21,315
Services and Supplies 32,600 29,460 21,500
Capital Outlay 0 0 0
Total 53,892 50,775 42,815
Personnel Authorized 0.05 (FT) 0.05 (FT) 0.05 (FT)
Source of Funds
General Fund 48,069 45,062 37,102
After-School Program – Indirect 2,646 2,157 2,157
Staff Charges
Sewer Operating Fund – Indirect 3,177 3,556 3,556
Staff Charges
Total 53,892 50,775 42,815
C-4
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Admin from other Depts - Starr 0.05 0.05 0.05 15,226 15,226 Full Time 0.05 0.05 0.05 15,226 15,226
Total Salaries & Wages 15,226 15,226
Benefit Costs 2,743 2,743
PERS Benefit Costs 3,346 3,346
Total Benefit Costs 6,089 6,089
TOTAL 21,315 21,315
DETAIL OF SALARIES AND WAGES
POSITION QUOTA APPROPRIATIONS
Department: Administrative Services Program: 4311 Administration C-5
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
Administrative Services 4311 Administration
Work Program
1. Oversee management of the Administration, City Clerk/Records Retention, Personnel/Risk Management, and Central Services programs.
2. Develop the annual Business Plan and Reorganization Report.
3. Promote the organization's goals and objectives as established by the City Council.
4. Track legislative proposals and changes relevant to municipal agencies.
5. Oversee development of the City's history-related programs.
6. Pursuant to City Council direction, implement Strategic Planning priorities.
Personnel Services – $21,315
Salary requests are for: City Manager (0.05) – $15,226. Cost allocations are as follows: full-time salaries – $15,226; benefit costs – $6,089.
Services and Supplies – $29,460
Funding requested is for: books and publications – $100; office supplies – direct – $100; dues and memberships – $2,160; travel and meetings – $15,100; educational grants – $2,500; vocational training – $4,000; miscellaneous expenditures – $5,500.
Capital Outlay
No funding requested.
C-6
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:03PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4311 Administration
E10 Personnel Services
17,473 17,129 15,226.00 0.00 41010-400-00000Regular Earnings 0.00 15,226.00 15,226.00 0.00 0.00 146 0 0.00 0.00 44170-400-00000Holiday Pay 0.00 0.00 0.00 0.00 0.00 346 351 351.00 0.00 44190-400-00000Sick Leave Redemption 0.00 351.00 351.00 0.00 0.00 0 0 960.00 0.00 45220-400-00000Benefit Plan 0.00 990.00 990.00 0.00 0.00 0 1,170 1,225.00 0.00 45240-400-00000Deferred Compensation 0.00 1,225.00 1,225.00 0.00 0.00 3,151 3,262 3,353.00 0.00 45250-400-00000P.E.R.S. 0.00 3,346.00 3,346.00 0.00 0.00 55 64 66.00 0.00 45270-400-00000LTD Insurance 0.00 66.00 66.00 0.00 0.00 92 107 111.00 0.00 45290-400-00000Life Insurance 0.00 111.00 111.00 0.00 0.00 21,262 22,084 21,292 0 Personnel Services Totals: 0.00 21,315 21,315 0 0 E20 Services & Supplies
0 0 100.00 0.00 51020-400-00000Books and Publications 0.00 100.00 100.00 0.00 0.00 0 0 100.00 0.00 51060-400-00000Office Supplies 0.00 100.00 100.00 0.00 0.00 1,075 985 1,000.00 0.00 52120-400-00000Dues & Memberships 0.00 2,160.00 1,500.00 0.00 0.00 5,977 12,147 13,000.00 0.00 52130-400-00000Travel & Meetings 0.00 15,100.00 10,000.00 0.00 0.00 0 0 8,400.00 0.00 52140-400-00000Mileage/Auto Allowance 0.00 0.00 0.00 0.00 0.00 0 0 2,500.00 0.00 52530-400-00000Educational Grants 0.00 2,500.00 2,500.00 0.00 0.00 0 150 2,000.00 0.00 52540-400-00000Vocational Training 0.00 4,000.00 2,500.00 0.00 0.00 3,651 0 0.00 0.00 52850-400-00000Cellular Phone Expense 0.00 0.00 0.00 0.00 0.00 4,630 186 5,500.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 5,500.00 4,800.00 0.00 0.00 15,334 13,468 32,600 0 Services & Supplies Totals: 0.00 29,460 21,500 0 0 E40 Other Financing Uses
(6,968) (4,764) -3,177.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 -3,556.00 -3,556.00 0.00 0.00 GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 1
C-7
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
(2,583) (2,399) -2,646.00 0.00 82030-400-00000Indirect Staff Charges - ASP 0.00 -2,157.00 -2,157.00 0.00 0.00 (9,551) (7,163) (5,823) 0 Other Financing Uses Totals: 0.00 (5,713) (5,713) 0 0 27,046 28,388 48,069 0 EXPENDITURES TOTALS: 0.00 45,062 37,102 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
27,046 28,388 48,069 0 DEPT EXPENSES 0.00 45,062 37,102 0 0 (27,046) (28,388) (48,069) 0 Administration Totals: 0.00 (45,062) (37,102) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
27,046 28,388 48,069 0 FUND EXPENSES 0.00 45,062 37,102 0 0 (27,046) (28,388) (48,069) 0 General Fund Totals: 0.00 (45,062) (37,102) 0 0 1160 After-School Program Grant
4311 Administration
E40 Other Financing Uses
2,583 2,399 2,646.00 0.00 82030-400-00000Indirect Staff Charges - ASP 0.00 2,157.00 2,157.00 0.00 0.00 2,583 2,399 2,646 0 Other Financing Uses Totals: 0.00 2,157 2,157 0 0 2,583 2,399 2,646 0 EXPENDITURES TOTALS: 0.00 2,157 2,157 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
2,583 2,399 2,646 0 DEPT EXPENSES 0.00 2,157 2,157 0 0
(2,583) (2,399) (2,646) 0 Administration Totals: 0.00 (2,157) (2,157) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
2,583 2,399 2,646 0 FUND EXPENSES 0.00 2,157 2,157 0 0
(2,583) (2,399) (2,646) 0 After-School Program Grant Totals: 0.00 (2,157) (2,157) 0 0 GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 2
C-8
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1501 Sewer Operating Fund
4311 Administration
E40 Other Financing Uses
6,968 4,764 3,177.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 3,556.00 3,556.00 0.00 0.00 6,968 4,764 3,177 0 Other Financing Uses Totals: 0.00 3,556 3,556 0 0 6,968 4,764 3,177 0 EXPENDITURES TOTALS: 0.00 3,556 3,556 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
6,968 4,764 3,177 0 DEPT EXPENSES 0.00 3,556 3,556 0 0
(6,968) (4,764) (3,177) 0 Administration Totals: 0.00 (3,556) (3,556) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
6,968 4,764 3,177 0 FUND EXPENSES 0.00 3,556 3,556 0 0
(6,968) (4,764) (3,177) 0 Sewer Operating Fund Totals: 0.00 (3,556) (3,556) 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
36,597 35,551 53,892 0 REPORT EXPENSES 0.00 50,775 42,815 0 0 (36,597) (35,551) (53,892) 0 REPORT TOTALS: 0.00 (50,775) (42,815) 0 0 GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 3
C-9
WORKSHEET – JUSTIFICATION OF
CONFERENCE AND IN–SERVICE TRAINING REQUEST
SCHEDULE A – TRAVEL & MEETINGS
Department: Administrative Services Program: 4311 Administration/All Department ProgramsObject Name and Title of Person Place Where Event Date(s) Total Est.
Code Requesting Travel Allowance Reason for Expenditure will be Held of Event Expense CONFERENCES/SEMINARS CalPELRA Educational Forum
52130 Mikey Fuentes, Annual Conference Monterrey, CA November 2026 $5,000 Director of Economic Development ($2,500 each x 2 = $5,000) Mina Ghobrial, Human Resources Manager
Liebert Cassidy Whitmore
52130 Mina Ghobrial, LCW Public Sector Employment Law San Diego, CA January 2027 $2,500 Human Resources Manager Annual Conference
League of California Cities
52130 Andrea Myrick, City Clerks New Law & Elections Seminar Los Angeles, CA December 2026 $2,600 Executive City Clerk ($1,300 each x 2 = $2,600) Krystal Roman, Deputy City Clerk California Municipal Clerks Association
52130 Andrea Myrick, Annual Conference TBA April 2027 $3,000 Executive City Clerk ($1,500 each x 2 = $3,000) Krystal Roman, Deputy City Clerk Miscellaneous Meetings/Training
52130 Mina Ghobrial , CalPERS Updates, COBRA, ADA, TBA / Webinars TBA $2,000 Human Resources Manager FLSA, CalPELRA, Other Personnel/ Tanya Kresback, Risk Management Related Workshops Employment & Personnel Coordinator Christian Dominguez, Benefits Specialist Total: $15,100
(Only $10,000 approved in City Manager’s Budget)
C-10
WORKSHEET – JUSTIFICATION OF
CONFERENCE AND IN–SERVICE TRAINING REQUEST
SCHEDULE B – VOCATIONAL TRAINING
Department: Administrative Services Program: 4311 Administration/All Department ProgramsObject Name and Title of Person Place Where Event Date(s) Total Est.
Code Requesting Travel Allowance Reason for Expenditure will be Held of Event Expense 52540 All City Personnel
Special Training/Miscellaneous Training
Educational materials promoting employee safety and compliance with new regulations (e.g., ADA, OSHA, FLSA, HIPAA, FMLA, etc.). Includes related costs for videos, outside consultants and facilitators, workshop materials, and seminar registration fees.
TBA TBA $1,500
52540 Mina Ghobrial,
Human Resources Manager Tanya Kresback, Employment & Personnel Coordinator Christian Dominguez, Benefits Specialist DOT Certified Drug Testing Program Training
Training for Human Resources staff provided by Mobile Screening Solutions, Inc.
TBA TBA $1,000
52540 Administrative Services
Department staff
Miscellaneous Training Vocational training TBA TBA $1,500 Total: $4,000
(Only $2,500 approved in City Manager’s Budget)
C-11
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Administrative Services Program: 4311 Administration Object Number 51020 BOOKS AND PUBLICATIONS – $100 Miscellaneous Publications and Leadership Titles.
51060 OFFICE SUPPLIES – DIRECT – $100
All Department Programs/Divisions: Miscellaneous Expenditures. 52120 DUES AND MEMBERSHIPS – $2,160 (Only $1,500 approved in City Manager’s Budget) City Clerk PersonnelCalifornia Municipal Clerks Association, $250 x 2 = $500 Society for HR Managers, $250 International Institute of Municipal Clerks, $225 x 2 = $450 CalPELRA, $380 x 2 = $760Provision for increase, $200 52130 TRAVEL AND MEETINGS – $15,100 (Only $10,000 approved in City Manager’s Budget) All Department Programs/Divisions: attendance at conferences and meetings – for detail see "Worksheet – Justification of Conference and In-Service Training Request Schedule A – Travel & Meetings." 52530 EDUCATIONAL GRANTS – $2,500
All Department Programs/Divisions: per MOUs, education grants are provided to employees for education-related expenses (estimate 1 employees @ $2,500 each).
52540 VOCATIONAL TRAINING – $4,000 (Only $2,500 approved in City Manager’s Budget) All Department Programs/Divisions: attendance at vocational training classes – for detail see "Worksheet – Justification of Conference and In-Service Training Request Schedule B – Vocational Training. 52990 MISCELLANEOUS EXPENDITURES – $5,500 (Only $4,800 approved in City Manager’s Budget) Maintenance of historic photos/documents, $500 Miscellaneous upgrades to City Council/Administrative offices lobby, and west and east lobbies of City Hall, $5,000 C-12
PROGRAM BUDGET SUMMARY – 1
Program Number 4314
Department Division Program
Administrative Services City Clerk
Program Description
The City Clerk Program coordinates development and distribution of City Council agendas, minutes, and related documents; oversees a document-maintenance/destruction program; oversees a program for electronic storage of documents; ensures that Fair Political Practices Commission filing requirements are met; facilitates local elections; coordinates updates of the Montclair Municipal Code; provides information and support to City Council, City Manager, Department Heads, staff, and the public; coordinates and maintains a records management system including indexing of City Council minutes, ordinances, resolutions, and agreements; administers the Laserfiche Document Imaging system for digital storage and retrieval of documents; responds to requests for research of records; coordinates development of Citywide records retention programs; administers the records archival program; and coordinates placement of City Clerk–related information on the City's Web page.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 351,081 364,378 364,378
Services and Supplies 40,600 87,700 87,700
Capital Outlay 0 0 0
Total 391,681 452,078 452,078
Personnel Authorized 2.48 (FT) 2.48 (FT) 2.48 (FT)
Source of Funds
General Fund 336,287 397,721 397,721
After-School Program – Indirect 25,171 20,525 20,525
Staff Charges
Sewer Operating Fund – Indirect 30,223 33,832 33,832
Staff Charges
Total 391,681 452,078 452,078
C-13
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Executive City Clerk 1.00 1.00 1.00 154,572 154,572
Admin other Depts -0.02 -0.02 -0.02 -3,091 -3,091
0.98 0.98 0.98 151,481 151,481
Deputy City Clerk 1.00 1.00 1.00 90,618 90,618
Administrative Specialist 0.50 0.50 0.50 28,665 28,665
Full Time 2.50 2.50 2.50 273,855 273,855
Admin other Departments -0.02 -0.02 -0.02 -3,091 -3,091 Total FT Positions/Salaries 2.48 2.48 2.48 270,764 270,764 Overtime 1,000 1,000
Total Salaries & Wages 271,764 271,764
Benefit Costs 63,542 63,542
PERS Benefit Costs 30,156 30,156
Benefit Costs other Depts -1,084 -1,084
Total Benefit Costs 92,614 92,614
TOTAL 364,378 364,378
DETAIL OF SALARIES AND WAGES
Department: Administrative Services Program: 4314 City Clerk
POSITION QUOTA APPROPRIATIONS
C-14
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
Administrative Services 4314 City Clerk
Work Program
1. Coordinate development and distribution of City Council agendas, minutes, ordinances, resolutions, agreements, and related documents; post such documents to the City's Web page for public access.
2. Facilitate local elections and coordinate with the San Bernardino County Registrar of Voters; maintain campaign guides for City Council candidates.
3. Coordinate Fair Political Practices Commission filings for elected and appointed officials.
4. Provide information and support to City Council, City Manager, Department Heads, staff, and the public.
5. Coordinate codification of the Montclair Municipal Code; post City Codes to the City's webpage for employee and public access; and encourage employee use of California Codes on the Internet.
6. Maintain standards for development of contracts, reports, and official documents.
7. Serve as Recording Secretary at meetings of the City Council, Successor Redevelopment Agency, Successor Housing Authority, Housing Corporation, Finance Authority, and Community Foundation.
8. Ensure compliance with open-meeting requirements of the Ralph M. Brown Act.
9. Coordinate development of citywide records retention schedules; maintain records management/retrieval/archival systems; and maintain an index of City Council minutes, ordinances, resolutions, and agendas.
10. Coordinate training for, and use of, the Laserfiche Document Imaging system and scan archived and hardcopy documents into electronic storage files.
11. Respond to requests filed under the California Public Records Act/Federal Freedom of Information Act.
Personnel Services – $364,378
Salary requests are for: Executive City Clerk (0.98) – $151,481; Deputy City Clerk (1.00) – $90,618; Administrative Specialist (0.50) – $28,665. Cost allocations are as follows: full-time salaries – $270,764; overtime – $1,000; benefit costs – $92,614.
Services and Supplies – $87,700
Funding requested is for: books and publications – $5,200; election expenses – $35,000; publication and advertising – $8,500; mileage/auto allowance – $8,500; special contract services – $27,500; miscellaneous expenditures – $3,000.
Capital Outlay
No funding requested.
C-15
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:03PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4314 City Clerk
E10 Personnel Services
198,172 253,576 260,544.00 0.00 41010-400-00000Regular Earnings 0.00 270,764.00 270,764.00 0.00 0.00 139 0 0.00 0.00 42020-400-00000Part Time Wages 0.00 0.00 0.00 0.00 0.00 0 281 1,000.00 0.00 43010-400-00000Overtime 0.00 1,000.00 1,000.00 0.00 0.00 2,607 2,580 3,774.00 0.00 44190-400-00000Sick Leave Redemption 0.00 3,897.00 3,897.00 0.00 0.00 0 0 44,916.00 0.00 45220-400-00000Benefit Plan 0.00 46,404.00 46,404.00 0.00 0.00 4,580 5,034 5,857.00 0.00 45240-400-00000Deferred Compensation 0.00 6,059.00 6,059.00 0.00 0.00 20,784 24,384 28,706.00 0.00 45250-400-00000P.E.R.S. 0.00 29,742.00 29,742.00 0.00 0.00 717 1,092 1,149.00 0.00 45270-400-00000LTD Insurance 0.00 1,195.00 1,195.00 0.00 0.00 989 1,266 1,356.00 0.00 45290-400-00000Life Insurance 0.00 1,391.00 1,391.00 0.00 0.00 2,916 3,773 3,779.00 0.00 45330-400-00000Medicare 0.00 3,926.00 3,926.00 0.00 0.00 230,905 291,986 351,081 0 Personnel Services Totals: 0.00 364,378 364,378 0 0 E20 Services & Supplies
2,073 5,689 5,000.00 0.00 51020-400-00000Books and Publications 0.00 5,200.00 5,200.00 0.00 0.00 0 23,977 2,000.00 0.00 51070-400-00000Election Expenses 0.00 35,000.00 35,000.00 0.00 0.00 3,048 8,030 7,500.00 0.00 52090-400-00000Publication & Advertising 0.00 8,500.00 8,500.00 0.00 0.00 33 3,634 100.00 0.00 52140-400-00000Mileage/Auto Allowance 0.00 8,500.00 8,500.00 0.00 0.00 36,696 34,064 25,000.00 0.00 52450-400-00000Special Contract Services 0.00 27,500.00 27,500.00 0.00 0.00 5,966 0 1,000.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 3,000.00 3,000.00 0.00 0.00 47,815 75,394 40,600 0 Services & Supplies Totals: 0.00 87,700 87,700 0 0 E40 Other Financing Uses
(44,600) (33,484) -30,223.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 -33,832.00 -33,832.00 0.00 0.00 (16,531) (16,859) -25,171.00 0.00 82030-400-00000Indirect Staff Charges - ASP 0.00 -20,525.00 -20,525.00 0.00 0.00 GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 1
C-16
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
(61,131) (50,343) (55,394) 0 Other Financing Uses Totals: 0.00 (54,357) (54,357) 0 0 217,589 317,037 336,287 0 EXPENDITURES TOTALS: 0.00 397,721 397,721 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
217,589 317,037 336,287 0 DEPT EXPENSES 0.00 397,721 397,721 0 0 (217,589) (317,037) (336,287) 0 City Clerk Totals: 0.00 (397,721) (397,721) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
217,589 317,037 336,287 0 FUND EXPENSES 0.00 397,721 397,721 0 0 (217,589) (317,037) (336,287) 0 General Fund Totals: 0.00 (397,721) (397,721) 0 0 1160 After-School Program Grant
4314 City Clerk
E40 Other Financing Uses
16,531 16,859 25,171.00 0.00 82030-400-00000Indirect Staff Charges - ASP 0.00 20,525.00 20,525.00 0.00 0.00 16,531 16,859 25,171 0 Other Financing Uses Totals: 0.00 20,525 20,525 0 0 16,531 16,859 25,171 0 EXPENDITURES TOTALS: 0.00 20,525 20,525 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
16,531 16,859 25,171 0 DEPT EXPENSES 0.00 20,525 20,525 0 0 (16,531) (16,859) (25,171) 0 City Clerk Totals: 0.00 (20,525) (20,525) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
16,531 16,859 25,171 0 FUND EXPENSES 0.00 20,525 20,525 0 0 (16,531) (16,859) (25,171) 0 After-School Program Grant Totals: 0.00 (20,525) (20,525) 0 0 1501 Sewer Operating Fund
4314 City Clerk
GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 2
C-17
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
E40 Other Financing Uses
44,600 33,484 30,223.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 33,832.00 33,832.00 0.00 0.00 44,600 33,484 30,223 0 Other Financing Uses Totals: 0.00 33,832 33,832 0 0 44,600 33,484 30,223 0 EXPENDITURES TOTALS: 0.00 33,832 33,832 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
44,600 33,484 30,223 0 DEPT EXPENSES 0.00 33,832 33,832 0 0 (44,600) (33,484) (30,223) 0 City Clerk Totals: 0.00 (33,832) (33,832) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
44,600 33,484 30,223 0 FUND EXPENSES 0.00 33,832 33,832 0 0 (44,600) (33,484) (30,223) 0 Sewer Operating Fund Totals: 0.00 (33,832) (33,832) 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
278,720 367,380 391,681 0 REPORT EXPENSES 0.00 452,078 452,078 0 0 (278,720) (367,380) (391,681) 0 REPORT TOTALS: 0.00 (452,078) (452,078) 0 0 GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 3
C-18
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Administrative Services Program: 4314 City Clerk Object Number 51020 BOOKS AND PUBLICATIONS – $5,200 Subscription for Municipal Code updates, print supplements, and online code hosting (CivicPlus Municode), $4,000 Daily Bulletin newspaper print & online subscription, $1,200 51070 ELECTION EXPENSES – $35,000
Costs related to forms, San Bernardino County Registrar of Voters Services, electoral services, voter outreach and education, ballot and statement preparations, and other materials related to conducting November 3, 2026 General Municipal Election. 52090 PUBLICATION AND ADVERTISING – $8,500
Publication of legal notices:
Public Hearings, $1,500 Ordinance Summaries, $5,000 Elections, $2,000 52140 MILEAGE/AUTO ALLOWANCE – $100
Mileage Reimbursement for Department Personnel.
52450 SPECIAL CONTRACT SERVICES – $27,500
Corodata Off-Site Records Storage (All Departments), $9,000 Public Records Request Management Platform (CivicPlus NextRequest), $12,500 FPPC Electronic Filing System (eFile), $6,000
52990 MISCELLANEOUS EXPENDITURES – $3,000
Miscellaneous supplies for City archives and records, and new bulletin boards for SB 707 compliance posting.
C-19
PROGRAM BUDGET SUMMARY – 1
Program Number 4315
Department Division Program
Administrative Services Personnel/Risk Management
Program Description
The Personnel Program, in support of the human resource requirements of the City, provides comprehensive personnel selection, retention, training, and labor relations services in compliance with local, state, and federal regulations; defends the City in personnel-related matters including disciplinary actions; and administers benefit programs. The Risk Management program processes legal claims; defends the City in Workers' Compensation cases; identifies potential risks to employee safety; and develops methods of reducing the City's exposure to, and potential liability from, losses.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 463,663 455,446 455,446
Services and Supplies 172,030 164,430 159,530
Capital Outlay 0 0 0
Total 635,693 619,876 614,976
Personnel Authorized 3.50 (FT) 3.50 (FT) 3.50 (FT)
0.40 (PT) 0.40 (PT) 0.40 (PT)
Source of Funds
General Fund 584,874 570,008 565,108
After-School Program – Indirect 23,092 18,830 18,830
Staff Charges
Sewer Operating Fund – Indirect 27,727 31,038 31,038
Staff Charges
Total 635,693 619,876 614,976
C-20
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Human Resources Manager 1.00 1.00 1.00 132,466 132,466
Employment & Personnel Coor 1.00 1.00 1.00 79,692 79,692 Benefits Specialist 1.00 1.00 1.00 70,416 70,416
Administrative Specialist 0.50 0.50 0.50 28,665 28,665
Part-Time
Admin from other Depts - Richte 0.40 0.40 0.40 42,839 42,839 Full Time 3.50 3.50 3.50 311,239 311,239
Part Time 0.40 0.40 0.40 42,839 42,839
Overtime 500 500
Total Salaries & Wages 354,578 354,578
Benefit Costs 72,689 72,689
PERS Benefit Costs 28,179 28,179
Total Benefit Costs 100,868 100,868
TOTAL 455,446 455,446
POSITION QUOTA APPROPRIATIONS
DETAIL OF SALARIES AND WAGES
Department: Administrative Services Program: 4315 Personnel & Risk Management C-21
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
Administrative Services 4315 Personnel/Risk Management
Work Program
1. Implement and update personnel/risk management procedures and policies to ensure employee welfare and compliance with applicable laws.
2. Conduct recruitments and promotions utilizing fair employment practices, job-related evaluation criteria, and equal opportunity guidelines.
3. Assist departments in the handling of disciplinary/grievance cases to ensure proper due process and documentation procedures are followed, and to protect both the City's and employees' rights.
4. Protect human, financial, physical, and natural resources against the effects of accidental loss through the prudent application of appropriate and legitimate risk management techniques.
5. Coordinate, monitor, and take appropriate actions in order to expedite the processing of claims (Workers' Compensation, liability, unemployment, etc.) and protect the City's interests.
6. Coordinate and conduct training workshops/programs promoting increased productivity, safety, supervisory skill, morale, and employee development.
7. Assist departments in the handling of harassment and discrimination complaints to ensure proper investigation is undertaken and appropriate and necessary corrective actions are pursued.
8. Coordinate and manage the City's safety program to ensure compliance with state and federal laws and to provide a safe working environment. Facilitate Safety Committee meetings and projects.
9. Coordinate and manage the City's employee benefits program in compliance with applicable state/federal laws.
10. Coordinate and supervise the City's labor negotiation process; meet with labor group representatives to discuss terms related to working conditions; seek to negotiate MOU provisions requiring employees to pay the member contribution component of the CalPERS pension benefit.
11. Administer the City's ergonomic program.
12. Administer the Springbrook Human Resources software module.
13. Provide representation to special boards and groups on matters related to insurance, wages and benefits, and other personnel- and risk management-related issues.
14. Assist with facilitating employee-related cost-reduction measures during periods of fiscal stress.
15. Facilitate implementation of GASB 45 requirements.
16. Conduct audit of real property assets.
17. Ensure compliance with the Public Employee Pension Reform Act of 2013 (PEPRA).
Personnel Services – $455,446
Salary requests are for: Human Resources Manager (1.00) – $132,466; Employment and Personnel Coordinator (1.00) – $79,692; Benefits Specialist (1.00) – $70,416; Administrative Specialist (0.50) – $28,665; Assistant City Manager/Director of Human Services (0.40/part-time) – $42,839. Cost allocations are as follows: full-time salaries – $311,239; part-time salaries – $42,839; overtime – $500; benefit costs – $100,868.
Services and Supplies – $164,430
Funding requested is for: books and publications – $630; publication and advertising – $7,000; mileage/auto allowance – $150; labor relations – $250; special consulting services – $5,000; special contract services – $93,400; psychological assistance – $13,000; medical examinations – $25,000; personnel testing – $4,000; fingerprints and credit bureau fees – $5,000; psychological exams – $8,500; ADA expenditures – $1,000; miscellaneous expenditures – $1,500.
Capital Outlay
No funding requested.
C-22
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:03PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4315 Personnel/Risk Management
E10 Personnel Services
161,208 178,317 395,984.00 0.00 41010-400-00000Regular Earnings 0.00 311,239.00 311,239.00 0.00 0.00 1,586 0 0.00 0.00 42020-400-00000Part Time Wages 0.00 42,839.00 42,839.00 0.00 0.00 0 0 500.00 0.00 43010-400-00000Overtime 0.00 500.00 500.00 0.00 0.00 763 803 2,644.00 0.00 44190-400-00000Sick Leave Redemption 0.00 568.00 568.00 0.00 0.00 0 0 70,380.00 0.00 45220-400-00000Benefit Plan 0.00 64,800.00 64,800.00 0.00 0.00 1,338 1,469 4,807.00 0.00 45240-400-00000Deferred Compensation 0.00 0.00 0.00 0.00 0.00 16,102 16,962 48,358.00 0.00 45250-400-00000P.E.R.S. 0.00 28,179.00 28,179.00 0.00 0.00 644 777 1,746.00 0.00 45270-400-00000LTD Insurance 0.00 1,372.00 1,372.00 0.00 0.00 531 607 2,092.00 0.00 45290-400-00000Life Insurance 0.00 1,436.00 1,436.00 0.00 0.00 2,118 2,302 4,347.00 0.00 45330-400-00000Medicare 0.00 4,513.00 4,513.00 0.00 0.00 184,291 201,236 530,858 0 Personnel Services Totals: 0.00 455,446 455,446 0 0 E20 Services & Supplies
565 614 630.00 0.00 51020-400-00000Books and Publications 0.00 630.00 630.00 0.00 0.00 4,935 6,935 5,000.00 0.00 52090-400-00000Publication & Advertising 0.00 7,000.00 5,500.00 0.00 0.00 0 0 150.00 0.00 52140-400-00000Mileage/Auto Allowance 0.00 150.00 150.00 0.00 0.00 0 76 250.00 0.00 52150-400-00000Labor Relations 0.00 250.00 250.00 0.00 0.00 37,224 5,499 5,000.00 0.00 52190-400-00000Special Consulting Services 0.00 5,000.00 5,000.00 0.00 0.00 65,595 101,690 88,000.00 0.00 52450-400-00000Special Contract Services 0.00 93,400.00 90,000.00 0.00 0.00 12,200 13,323 12,000.00 0.00 52490-400-00000Psychological Assistance 0.00 13,000.00 13,000.00 0.00 0.00 31,163 34,227 25,000.00 0.00 52510-400-00000Medical Examinations 0.00 25,000.00 25,000.00 0.00 0.00 2,681 3,016 3,000.00 0.00 52520-400-00000Personnel Testing 0.00 4,000.00 4,000.00 0.00 0.00 6,731 6,735 5,000.00 0.00 52560-400-00000Fingerprints/Credit Bureau 0.00 5,000.00 5,000.00 0.00 0.00 10,250 10,250 8,500.00 0.00 52590-400-00000Psychological Exams 0.00 8,500.00 8,500.00 0.00 0.00 GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 1
C-23
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 1,526 1,000.00 0.00 52840-400-00000A.D.A. Expenditures 0.00 1,000.00 1,000.00 0.00 0.00 1,066 785 1,500.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 1,500.00 1,500.00 0.00 0.00 172,410 184,673 155,030 0 Services & Supplies Totals: 0.00 164,430 159,530 0 0 E40 Other Financing Uses
(47,240) (37,574) -27,727.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 -31,038.00 -31,038.00 0.00 0.00 (17,509) (18,918) -23,092.00 0.00 82030-400-00000Indirect Staff Charges - ASP 0.00 -18,830.00 -18,830.00 0.00 0.00 (64,749) (56,492) (50,819) 0 Other Financing Uses Totals: 0.00 (49,868) (49,868) 0 0 291,952 329,417 635,069 0 EXPENDITURES TOTALS: 0.00 570,008 565,108 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
291,952 329,417 635,069 0 DEPT EXPENSES 0.00 570,008 565,108 0 0 (291,952) (329,417) (635,069) 0 Personnel/Risk Management Totals: 0.00 (570,008) (565,108) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
291,952 329,417 635,069 0 FUND EXPENSES 0.00 570,008 565,108 0 0 (291,952) (329,417) (635,069) 0 General Fund Totals: 0.00 (570,008) (565,108) 0 0 1160 After-School Program Grant
4315 Personnel/Risk Management
E40 Other Financing Uses
17,509 18,918 23,092.00 0.00 82030-400-00000Indirect Staff Charges - ASP 0.00 18,830.00 18,830.00 0.00 0.00 17,509 18,918 23,092 0 Other Financing Uses Totals: 0.00 18,830 18,830 0 0 17,509 18,918 23,092 0 EXPENDITURES TOTALS: 0.00 18,830 18,830 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
17,509 18,918 23,092 0 DEPT EXPENSES 0.00 18,830 18,830 0 0 (17,509) (18,918) (23,092) 0 Personnel/Risk Management Totals: 0.00 (18,830) (18,830) 0 0 GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 2
C-24
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 FUND REVENUES 0.00 0 0 0 0
17,509 18,918 23,092 0 FUND EXPENSES 0.00 18,830 18,830 0 0 (17,509) (18,918) (23,092) 0 After-School Program Grant Totals: 0.00 (18,830) (18,830) 0 0 1501 Sewer Operating Fund
4315 Personnel/Risk Management
E40 Other Financing Uses
47,240 37,574 27,727.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 31,038.00 31,038.00 0.00 0.00 47,240 37,574 27,727 0 Other Financing Uses Totals: 0.00 31,038 31,038 0 0 47,240 37,574 27,727 0 EXPENDITURES TOTALS: 0.00 31,038 31,038 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
47,240 37,574 27,727 0 DEPT EXPENSES 0.00 31,038 31,038 0 0 (47,240) (37,574) (27,727) 0 Personnel/Risk Management Totals: 0.00 (31,038) (31,038) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
47,240 37,574 27,727 0 FUND EXPENSES 0.00 31,038 31,038 0 0 (47,240) (37,574) (27,727) 0 Sewer Operating Fund Totals: 0.00 (31,038) (31,038) 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
356,701 385,909 685,888 0 REPORT EXPENSES 0.00 619,876 614,976 0 0 (356,701) (385,909) (685,888) 0 REPORT TOTALS: 0.00 (619,876) (614,976) 0 0 GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 3
C-25
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Administrative Services Program: 4315 Personnel/Risk ManagementObject Number 51020 BOOKS AND PUBLICATIONS – $630 Top Safety & Top Health, $300
University of California, Berkeley, Wellness Letter, $30 Miscellaneous (e.g., risk management, ADA, safety, hazardous materials, benefits, ergonomics, drugs/alcohol, FLSA, FMLA, HIPAA), $300 52090 PUBLICATION AND ADVERTISING – $7,000 (Only $5,500 approved in City Manager’s Budget) Personnel recruitment advertisements, $5,000 Annual subscription for posting recruitments to GovernmentJobs.com, $2,000 52140 MILEAGE/AUTO ALLOWANCE – $150
Mileage reimbursement for department personnel.
52150 LABOR RELATIONS – $250 Expenditures related to labor negotiations and disciplinary/grievances. 52190 SPECIAL CONSULTING SERVICES – $5,000 LCW East Inland Empire Employment Relations Consortium, $3,500 Hearing officers for grievance/disciplinary hearings, $1,000 Miscellaneous (i.e., Workers' Compensation/accident reporting procedures studies, and performance appraisal/personnel studies), $500 52450 SPECIAL CONTRACT SERVICES – $93,400 (Only $90,000 approved in City Manager’s Budget) Annual retainer fee for George Hills (City's third-party administrator for liability claims), $12,000 Annual retainer fee for AdminSure (City's third-party administrator for Workers' Compensation claims), $54,000 NEOGOV Insight, $8,800 NEOGOV Onboard, $7,600 NEOGOV Forms, $9,000 Transcription services, $2,000 C-26
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Administrative Services Program: 4315 Personnel/Risk ManagementObject Number 52490 PSYCHOLOGICAL ASSISTANCE – $13,000 Employee Assistance Services (EAP) provided by "The Counseling Team" and other professionals. 52510 MEDICAL EXAMINATIONS – $25,000
Physical examinations for prospective employees, drug/alcohol tests, employee annual/biannual physicals, and driver's license physicals.
52520 PERSONNEL TESTING – $4,000
Preemployment expenditures for written/aptitude/oral/and physical agility exams (e.g., purchase/rental of testing materials provided by Police Officers Standards and Testing, California State Personnel Board, Public Administration Services, and International Personnel Management Association); and oral board/proctor services. 52560 FINGERPRINTS AND CREDIT BUREAU FEES – $5,000
Fingerprint and background checks related to employment recruitments in compliance with state/federal requirements. 52590 PSYCHOLOGICAL EXAMS – $8,500
Psychological exams for new employee applicants.
52840 ADA EXPENDITURES – $1,000
ADA compliance expenditures for workstation modifications required to accommodate ergonomic issues and employees with disabilities. 52990 MISCELLANEOUS EXPENDITURES – $1,500
Miscellaneous expenditures for unanticipated Personnel Division-related needs.
C-27
PROGRAM BUDGET SUMMARY – 1
Program Number 4317
Department Division Program
Administrative Services Central Services
Program Description
The Central Services Program provides a variety of general support services for City departments/personnel and the Montclair community including the following: communication services, audio/visual aids, document duplication, facsimile transmission/receipt, mail processing, office supplies, animal control services, cable franchise administration, and other support/contract services.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 69,951 72,498 72,498
Services and Supplies 644,308 758,185 750,185
Capital Outlay 0 0 0
Total 714,259 830,683 822,683
Personnel Authorized 1.00 (FT) 1.00 (FT) 1.00 (FT)
Source of Funds
General Fund 652,786 770,362 762,362
After-School Program – Indirect 27,933 22,777 22,777
Staff Charges
Sewer Operating Fund – Indirect 33,540 37,544 37,544
Staff Charges
Total 714,259 830,683 822,683
C-28
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Cust Svc Rep/Office Specialist 1.00 1.00 1.00 49,001 49,001 Full Time 1.00 1.00 1.00 49,001 49,001
Overtime 500 500
Total Salaries & Wages 49,501 49,501
Benefit Costs 19,111 19,111
PERS Benefit Costs 3,886 3,886
Total Benefit Costs 22,997 22,997
TOTAL 72,498 72,498
DETAIL OF SALARIES AND WAGES
POSITION QUOTA APPROPRIATIONS
Department: Administrative Services Program: 4317 Central Services C-29
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
Administrative Services 4317 Central Services
Work Program
1. Evaluate P.C.–based central stores inventory systems for maintenance, ordering, distribution, and tracking of supplies.
2. Administer the City's franchise agreement with Charter Communications, Frontier Communications, and other high-speed cable-related services vis-à-vis state law that extends administrative authority over cable franchise agreements to the state Public Utility Commission.
3. Seek to re-engage with First United Methodist Church and negotiate successor parking lot rental terms; or negotiate terms for purchasing church buildings and land.
4. Manage the City's office equipment maintenance/replacement program. Provide oversight and maintenance support for office equipment.
5. Administer the animal control services agreement with IVHS; evaluate requirements for rate adjustments and additional licensing programs.
6. Manage PEG access services and associated programming requirements.
7. As required, conduct citizen surveys on designated issues.
8. Provide direction and oversight for development, publication, and distribution of newsletters as required by the City Council.
9. Evaluate new vendors and service programs for office equipment.
Personnel Services – $72,498
Salary requests are for: Office Specialist (1.00) – $49,001. Cost allocations are as follows: full-time salaries – $49,001; overtime – $500; benefit costs – $22,997.
Services and Supplies – $758,185
Funding requested is for: books and publications – $185; office supplies – indirect – $95,000; publication and advertising – $32,500; animal control services – $700,000; animal control services reimbursement – <$100,000>; special contract services – $3,500; rent – land/buildings – $12,000; miscellaneous expenditures – $15,000.
Capital Outlay
No funding requested.
C-30
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:03PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4317 Central Services
E10 Personnel Services
0 28,770 46,669.00 0.00 41010-400-00000Regular Earnings 0.00 49,001.00 49,001.00 0.00 0.00 0 42 500.00 0.00 43010-400-00000Overtime 0.00 500.00 500.00 0.00 0.00 0 0 18,000.00 0.00 45220-400-00000Benefit Plan 0.00 18,000.00 18,000.00 0.00 0.00 0 2,264 3,715.00 0.00 45250-400-00000P.E.R.S. 0.00 3,886.00 3,886.00 0.00 0.00 0 120 206.00 0.00 45270-400-00000LTD Insurance 0.00 216.00 216.00 0.00 0.00 0 102 184.00 0.00 45290-400-00000Life Insurance 0.00 184.00 184.00 0.00 0.00 0 418 677.00 0.00 45330-400-00000Medicare 0.00 711.00 711.00 0.00 0.00 0 31,716 69,951 0 Personnel Services Totals: 0.00 72,498 72,498 0 0 E20 Services & Supplies
0 0 185.00 0.00 51020-400-00000Books and Publications 0.00 185.00 185.00 0.00 0.00 110,251 107,495 85,000.00 0.00 51050-400-00000Office Supplies-Indirect 0.00 95,000.00 95,000.00 0.00 0.00 2,095 0 0.00 0.00 51150-400-00000License/Permits/Certificates 0.00 0.00 0.00 0.00 0.00 30,048 4,103 0.00 0.00 52010-400-00000Maintenance - Office Equipment 0.00 0.00 0.00 0.00 0.00 29,950 30,015 30,500.00 0.00 52090-400-00000Publication & Advertising 0.00 32,500.00 32,500.00 0.00 0.00 263,634 269,346 593,123.00 0.00 52430-400-00000Animal Control Services 0.00 700,000.00 700,000.00 0.00 0.00 0 56,422 -100,000.00 0.00 52431-400-00000Animal Control Services Reimb 0.00 -100,000.00 -100,000.00 0.00 0.00 3,429 3,350 3,500.00 0.00 52450-400-00000Special Contract Services 0.00 3,500.00 3,500.00 0.00 0.00 11,000 11,000 12,000.00 0.00 52630-400-00000Rent - Land or Buildings 0.00 12,000.00 4,000.00 0.00 0.00 17,169 13,277 15,000.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 15,000.00 15,000.00 0.00 0.00 467,576 495,006 639,308 0 Services & Supplies Totals: 0.00 758,185 750,185 0 0 E40 Other Financing Uses
(43,277) (39,572) -33,540.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 -37,544.00 -37,544.00 0.00 0.00 GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 1
C-31
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
(16,041) (19,924) -27,933.00 0.00 82030-400-00000Indirect Staff Charges - ASP 0.00 -22,777.00 -22,777.00 0.00 0.00 (59,318) (59,496) (61,473) 0 Other Financing Uses Totals: 0.00 (60,321) (60,321) 0 0 408,258 467,227 647,786 0 EXPENDITURES TOTALS: 0.00 770,362 762,362 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
408,258 467,227 647,786 0 DEPT EXPENSES 0.00 770,362 762,362 0 0 (408,258) (467,227) (647,786) 0 Central Services Totals: 0.00 (770,362) (762,362) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
408,258 467,227 647,786 0 FUND EXPENSES 0.00 770,362 762,362 0 0 (408,258) (467,227) (647,786) 0 General Fund Totals: 0.00 (770,362) (762,362) 0 0 1160 After-School Program Grant
4317 Central Services
E40 Other Financing Uses
16,041 19,924 27,933.00 0.00 82030-400-00000Indirect Staff Charges - ASP 0.00 22,777.00 22,777.00 0.00 0.00 16,041 19,924 27,933 0 Other Financing Uses Totals: 0.00 22,777 22,777 0 0 16,041 19,924 27,933 0 EXPENDITURES TOTALS: 0.00 22,777 22,777 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
16,041 19,924 27,933 0 DEPT EXPENSES 0.00 22,777 22,777 0 0 (16,041) (19,924) (27,933) 0 Central Services Totals: 0.00 (22,777) (22,777) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
16,041 19,924 27,933 0 FUND EXPENSES 0.00 22,777 22,777 0 0 (16,041) (19,924) (27,933) 0 After-School Program Grant Totals: 0.00 (22,777) (22,777) 0 0 GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 2
C-32
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1501 Sewer Operating Fund
4317 Central Services
E40 Other Financing Uses
43,277 39,572 33,540.00 0.00 82010-400-00000Indirect Staff Charges - Sewer 0.00 37,544.00 37,544.00 0.00 0.00 43,277 39,572 33,540 0 Other Financing Uses Totals: 0.00 37,544 37,544 0 0 43,277 39,572 33,540 0 EXPENDITURES TOTALS: 0.00 37,544 37,544 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
43,277 39,572 33,540 0 DEPT EXPENSES 0.00 37,544 37,544 0 0 (43,277) (39,572) (33,540) 0 Central Services Totals: 0.00 (37,544) (37,544) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
43,277 39,572 33,540 0 FUND EXPENSES 0.00 37,544 37,544 0 0 (43,277) (39,572) (33,540) 0 Sewer Operating Fund Totals: 0.00 (37,544) (37,544) 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
467,576 526,723 709,259 0 REPORT EXPENSES 0.00 830,683 822,683 0 0 (467,576) (526,723) (709,259) 0 REPORT TOTALS: 0.00 (830,683) (822,683) 0 0 GL-Budget Analysis (6/6/2026 - 6:03 PM) Page 3
C-33
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Administrative Services Program: 4317 Central Services Object Number 51020 BOOKS AND PUBLICATIONS – $185 Electronic Internet Publications (Various)
51050 OFFICE SUPPLIES – INDIRECT – $95,000
Expenditures for office supplies, printing services, stationery, and other related services provided to all City departments through the Central Services Program.
52090 PUBLICATION AND ADVERTISING – $32,500
Specialized printing needs, die cuts, layouts, and design development, $2,500 Civic Publications Community Newsletter, $30,000 52430 ANIMAL CONTROL SERVICES – $700,000
Contract payments to the Animal Resources Center for animal control services. 52431 ANIMAL CONTROL SERVICES REIMBURSEMENT – <$100,000> Revenue received by Animal Resources Center for fees charged to Montclair residents that will offset contract payments. 52450 SPECIAL CONTRACT SERVICES – $3,500
Shred Pros Document destruction services (City Hall & Police Department), $2,000 Mijac alarm (Hurst property, Resource Center, and Kids' Station), $1,500 52630 RENT – LAND/BUILDINGS – $12,000 (Only $4,000 approved in City Manager’s Budget) Annual rent payment for United Methodist Church parking lot ($1,000 per month).
C-34
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Administrative Services Program: 4317 Central Services Object Number 52990 MISCELLANEOUS EXPENDITURES – $15,000 Parking permit decals, $500 U.S. and California State flags, $1,500 Promotional merchandise, $1,000 City Hall household miscellaneous, $12,000 C-35
Human Services
DEPARTMENT BUDGET SUMMARY
Department
Human Services
Overview
Provide the following services and opportunities for Montclair residents: (1) recreational programs for all ages to meet social, physical, leisure, and educational needs through youth and adult sports leagues; (2) community education and leisure classes; (3) physical education activities and programs; (4) special event programming; (5) after-school program that provides academic assistance, enrichment programs, and physical education activities at 7 Montclair sites; (6) various programs at the City's Youth Center; (7) osteopathic manipulative medicine and case management services; (8) develop, implement, and coordinate educational, social, and recreational programs to meet the diverse and changing needs of the senior citizen population at the City's Senior Center and other community sites; (9) advocate for the needs of seniors and offer well-balanced nutritional meal service five days a week for seniors; (10) promote a health education program to encourage health and well-being through the training and sharing of information; (11) and offer Healthy Montclair programs and activities for the community.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 4,068,897 4,633,652 4,203,771
Services and Supplies 1,026,826 1,130,400 1,099,800
Capital Outlay 15,000 196,000 165,000
Total 5,110,723 5,960,052 5,468,571
Personnel Authorized 15.60 (FT) 17.00 (FT) 16.00 (FT)
175.60 (PT) 175.60 (PT) 175.60 (PT)
Department Distribution
Recreation 1,849,478 2,130,002 1,837,750
Clinic 86,392 86,585 86,585
Senior Citizens 265,368 437,424 431,824
Nutritional Meals 328,981 370,995 370,995
Family and Health Education 74,026 72,006 70,006
Grant Administration 0 229,014 120,150
After-School Program 2,506,478 2,634,026 2,551,261
Total 5,110,723 5,960,052 5,468,571
Source of Funds
General Fund 2,239,564 2,769,962 2,361,246
Community Dev Block Grant Fund 9,500 8,269 8,269
Human Services Dept Grant Fund 0 150,000 150,000
DAAS Grant/Donations 326,181 368,195 368,195
After-School Program Grant Fund 2,519,878 2,648,026 2,565,261 Senior Support Services Grant 15,600 15,600 15,600
Total 5,110,723 5,960,052 5,468,571
D-1
PAGE 1 OF 4
DEPARTMENT: HUMAN SERVICES DEPARTMENT SUMMARY
Salary Date Salary Calculations Total
Class Title/ Range Last Step First Rate Second Rate SalaryEmployee Name July 1 Raise Months Rate Months Rate Next Year Next Year Full Time:Director of Human Services Alyssa Colunga
A 12.0 14,463 173,556 173,556
Senior Recreation Manager
Fernando Saltos
A 12.0 8,477 101,724 101,724
Recreation Manager
Vacant - Frozen for 6 Months A 6.0 6,874 41,244 41,244
Grants Analyst
Vacant - Frozen - Unfunded A 12.0
0 0
0 Community Services Supervisor
Jordi Ubaldo D 01/05/26 6.2 6,792 5.8 7,132 83,476 83,476 Montclair After-School Program Supervisor
Darrell Hickey
E 12.0 7,132 85,584 85,584
Montclair After-School Program Coordinator
Emmanuel Gutierrez
E 12.0 5,812 69,744 69,744
Jean-Marcel Sio
E 12.0 5,812 69,744 69,744
Senior Citizens Supervisor
Joseph Gonzales B 06/15/26 11.5 6,160 0.5 6,468 74,074 74,074 Recommended by Administration
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
Includes % Increase (if any)
D-2
PAGE 2 OF 4
DEPARTMENT: HUMAN SERVICES DEPARTMENT SUMMARY
Salary Date Salary Calculations Total
Class Title/ Range Last Step First Rate Second Rate SalaryEmployee Name July 1 Raise Months Rate Months Rate Next Year Next Year Recommended by Administration
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
Includes % Increase (if any)
Health Education Specialist Leticia Gavilanes
E 12.0 4,554 54,648 54,648
Administrative Specialist
Abigail Perales C 04/07/26 9.2 4,808 2.8 5,048 58,368 58,368Administrative Analyst Adriana Sahagun E 12.0 7,250 87,000 87,000
Recreation Coordinator
Angela Franco D 09/05/25 2.2 4,727 9.8 4,963 59,037 59,037 Randy Franklin C 04/08/26 9.3 4,502 2.7 4,727 54,632 54,632 Emily Gomez-Medina
E 12.0 4,963 59,556 59,556
Waugh, Douglas
A 6.0 4,083 6.0 4,288 50,226 50,226
Administration to other Departments/Entities
Marcia Richter (4315) -42,839 -42,839Part Time:Assistant City Manager/Human Services Director Marcia Richter 111.56 hr 107,098 107,098 Nutrition Site Manager
Vacant (29 hrs week) 20.71 hr. 31,231 31,231Kitchen Assistant Patricia Pennington (20 hrs week) 21.21 hr. 22,058 22,058 Angel Valdes (29 hrs week) 20.20 hr. 30,462 30,462 D-3
PAGE 3 OF 4
DEPARTMENT: HUMAN SERVICES DEPARTMENT SUMMARY
Salary Date Salary Calculations Total
Class Title/ Range Last Step First Rate Second Rate SalaryEmployee Name July 1 Raise Months Rate Months Rate Next Year Next Year Recommended by Administration
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
Includes % Increase (if any)
Customer Service Rep/Office Specialist Julianne Basurto (29 hrs week) 21.44 hr. 32,332 32,332 Tatihana Flores (29 hrs week) 21.44 hr. 32,332 32,332 Marla Paradis (29 hrs week) 21.44 hr. 32,332 32,332 Vacant (29 hrs week) 21.44 hr. 32,332 32,332 Vacant (29 hrs week) 21.44 hr. 32,332 32,332 Vacant (29 hrs week) 21.44 hr. 32,332 32,332Recreation Specialist Guadalupe Gonzalez-Tinajero (29 hrs week) 20.77 hr. 31,321 31,321 Vacant (29 hrs week) 20.77 hr. 31,321 31,321 Vacant (29 hrs week) 20.77 hr. 31,321 31,321Junior Intern Vacant (28 hrs week) (Frozen) 0.00 hr. 0 0
Summer/Winter Personnel 245,000 245,000
Sr. Recreation Leader Recreation Leader Park Leader (Splash Pad)Learning Leader/Substitute Learning Leader 1,132,730 1,132,730 Transportation Coordinator
Patricia Serna (35 hrs week) 23.56 hr. 42,879 42,879 Vacant (Relief) 10,000 10,000Health Education Intern Vacant (20 hrs week) 17.83 hr. 18,543 18,543 D-4
PAGE 4 OF 4
DEPARTMENT: HUMAN SERVICES DEPARTMENT SUMMARY
Salary Date Salary Calculations Total
Class Title/ Range Last Step First Rate Second Rate SalaryEmployee Name July 1 Raise Months Rate Months Rate Next Year Next Year Recommended by Administration
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
Includes % Increase (if any)
Senior Learning Leader Peyton Bellinger (29 hrs week) 23.69 hr. 35,725 35,725 Taylor Brown (29 hrs week) 24.87 hr. 37,504 37,504 Jeffrey Campbell (29 hrs week) 24.87 hr. 37,504 37,504 Cynthia Capetillo (29 hrs week) 23.69 hr. 35,725 35,725 Angela Garcia (29 hrs week) 24.87 hr. 37,504 37,504 James Godinez (29 hrs week) 23.69 hr. 35,725 35,725 Kelly Graham (29 hrs week) 24.87 hr. 37,504 37,504 Damaris Jimenez (29 hrs week) 23.69 hr. 35,725 35,725 Annette Mendoza (29 hrs week) 23.69 hr. 35,725 35,725 Julie Munoz (29 hrs week) 24.87 hr. 37,504 37,504 Gabriella Quintero (29 hrs week) 23.69 hr. 35,725 35,725 Destiny Santacruz (29 hrs week) 24.87 hr. 37,504 37,504 Kaitelyn Santillan (29 hrs week) 24.87 hr. 37,504 37,504 Vacant (29 hrs week) 23.69 hr. 35,725 35,725 Vacant (29 hrs week) 23.69 hr. 35,725 35,725 Vacant (29 hrs week) 23.69 hr. 35,725 35,725 (FT) 1,079,774 1,079,774
Salary Requirements: (PT) 2,469,170 2,469,170
TOTAL 3,548,944 3,548,944
D-5
Department: Human Services
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Director of Human Services 1.00 1.00 1.00 173,556 173,556 Senior Recreation Manager 1.00 1.00 1.00 101,724 101,724 Recreation Manager 0.00 1.00 1.00 84,558 41,244
Grants Analyst 0.00 1.00 1.00 82,188 0
Community Services Supervisor 1.00 1.00 1.00 83,476 83,476 MAP Supervisor 1.00 1.00 1.00 85,584 85,584
MAP Coordinator 3.00 3.00 2.00 198,294 139,488
Senior Citizens Supervisor 1.00 1.00 1.00 74,074 74,074 Health Education Specialist 1.00 1.00 1.00 54,648 54,648 Administrative Analyst 1.00 1.00 1.00 87,000 87,000
Administrative Specialist 1.00 1.00 1.00 58,368 58,368
Recreation Coordinator 4.00 4.00 4.00 223,451 223,451
Part-Time
Asst CM/Human Services Directo 1.00 1.00 1.00 107,098 107,098 -0.40 -0.40 -0.40 -42,839 -42,839
0.60 0.60 0.60 64,259 64,259
Customer Svc Rep/Office Spec 6.00 6.00 6.00 193,992 193,992 Summer/Winter Personnel 43.00 43.00 43.00 412,640 245,000 Recreation Specialist 3.00 3.00 3.00 93,963 93,963
Health Education Intern 1.00 1.00 1.00 18,543 18,543
Nutrition Site Manager 1.00 1.00 1.00 31,231 31,231
Kitchen Assistant 2.00 2.00 2.00 52,520 52,520
Senior Learning Leader 16.00 16.00 16.00 584,053 584,053 Learning Leader 100.00 100.00 100.00 1,132,730 1,132,730 Junior Intern 1.00 1.00 1.00 0 0
Transportation Coordinator 2.00 2.00 2.00 52,879 52,879 Full Time 15.00 17.00 16.00 1,306,921 1,122,613
Part Time 176.00 176.00 176.00 2,679,649 2,512,009
Admin other Departments -0.40 -0.40 -0.40 -42,839 -42,839 Total PT Positions/Salaries 175.60 175.60 175.60 2,636,810 2,469,170 Total Salaries & Wages 3,943,731 3,591,783
Benefit Costs 567,371 504,053
PERS Benefit Costs 129,190 114,575
Benefit Costs other Depts -6,640 -6,640
Total Benefit Costs 699,151 699,151
TOTAL 4,633,652 4,203,771
DETAIL OF SALARIES AND WAGES
POSITION QUOTA APPROPRIATIONS
Program: Department Summary
D-6
PROGRAM BUDGET SUMMARY – 1
Program Number 4381
Department Division Program
Human Services Recreation
Program Description
Provide recreational programs for all ages to meet social, physical, leisure, and educational needs through youth and adult sports leagues, community education and leisure classes, physical education activities and programs, and special event programming.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 1,426,352 1,718,702 1,480,450
Services and Supplies 423,126 380,300 357,300
Capital Outlay 0 31,000 0
Total 1,849,478 2,130,002 1,837,750
Personnel Authorized 7.40 (FT) 8.40 (FT) 8.40 (FT)
52.50 (PT) 52.50 (PT) 52.50 (PT)
Source of Funds
General Fund 1,834,878 2,114,802 1,822,550
DAAS Grant/Donations 1,200 1,200 1,200
After-School Program Grant Fund 13,400 14,000 14,000
Total 1,849,478 2,130,002 1,837,750
D-7
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Director of Human Services 0.95 0.95 0.95 164,878 164,878 Senior Recreation Manager 0.75 0.75 0.75 76,293 76,293
Recreation Manager 0.00 1.00 1.00 84,558 41,244
Community Services Supervisor 1.00 1.00 1.00 83,476 83,476 Administrative Analyst 0.70 0.70 0.70 60,900 60,900
Administrative Specialist 1.00 1.00 1.00 58,368 58,368
Recreation Coordinator 3.00 3.00 3.00 173,225 173,225
Part-Time
Asst. CM/Human Services Direct 0.90 0.90 0.90 96,388 96,388 Admin other Depts -0.40 -0.40 -0.40 -42,839 -42,839
0.50 0.50 0.50 53,549 53,549
Customer Svc Rep/Office Specia 6.00 6.00 6.00 193,992 193,992 Recreation Specialist 2.00 2.00 2.00 62,642 62,642
Summer/Winter Personnel 43.00 43.00 43.00 412,640 245,000 Junior Intern 1.00 1.00 1.00 0 0
Full Time 7.40 8.40 8.40 701,698 658,384
Part Time 52.90 52.90 52.90 765,662 598,022
Admin other Departments -0.40 -0.40 -0.40 -42,839 -42,839 Total PT Positions/Salaries 52.50 52.50 52.50 722,823 555,183 Total Salaries & Wages 1,424,521 1,213,567
Benefit Costs 245,176 221,312
PERS Benefit Costs 55,645 52,211
Benefit Costs other Depts -6,640 -6,640
Total Benefit Costs 294,181 266,883
TOTAL 1,718,702 1,480,450
DETAIL OF SALARIES AND WAGES
POSITION QUOTA APPROPRIATIONS
Department: Human Services Program: 4381 Recreation
D-8
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
Human Services 4381 Recreation
Work Program
Offers community special events, sports leagues, enrichment and leisure classes for youth through senior citizens, and programs focused on physical activity, youth and teens, and summer activities for the community.
Units of Measure
Recreational programs provide activities, programs and services for approximately 300,000 participants annually.
Personnel Services – $1,718,702
Salary requests are for: Director of Human Services (0.95) – $164,878; Senior Recreation Manager (0.75) - $76,293; Recreation Manager (1.00) – $84,558; Community Services Supervisor (1.00) – $83,476; Administrative Analyst (0.70) – $60,900; Administrative Specialist (1.00) – $58,368; Recreation Coordinator (3.00) – $173,225; Assistant City Manager/Director of Human Services & Human Resources (0.50/part-time) – $53,549; Customer Service Rep/Office Specialist (6.00/part-time) – $193,992; Recreation Specialist (2.00) – $62,642; Summer/Winter Personnel (43.00/part-time) – $412,640. Cost allocations are as follows: full-time salaries – $701,698; part-time salaries – $722,823; benefit costs – $294,181.
Services and Supplies – $380,300
Funding requested is for: program supplies – $101,400; maintenance – other equipment – $7,600; publication and advertising – $32,500; community benefits – $45,000; dues and memberships – $3,500; travel and meetings – $12,000; mileage/auto allowance – $8,400; Community Activities Commission – $15,000; performing art services – $15,000; special contract services – $14,000; vocational training – $12,700; small equipment – $6,500; reimbursed program costs – $98,700; CAC stipends – $3,500; miscellaneous expenditures – $4,500.
Capital Outlay – $31,000
Funding requested is for: One 2026 Nissan Rogue.
D-9
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:13PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4381 Recreation
E10 Personnel Services
605,057 659,964 694,876.00 0.00 41010-400-00000Regular Earnings 0.00 701,698.00 658,384.00 0.00 0.00 416,768 396,398 475,976.00 0.00 42020-400-00000Part Time Wages 0.00 722,823.00 555,183.00 0.00 0.00 2,213 0 0.00 0.00 43010-400-00000Overtime 0.00 0.00 0.00 0.00 0.00 1,031 738 0.00 0.00 44170-400-00000Holiday Pay 0.00 0.00 0.00 0.00 0.00 8,608 5,923 9,352.00 0.00 44190-400-00000Sick Leave Redemption 0.00 6,726.00 6,726.00 0.00 0.00 0 0 143,820.00 0.00 45220-400-00000Benefit Plan 0.00 156,060.00 146,160.00 0.00 0.00 7,700 14,114 13,925.00 0.00 45240-400-00000Deferred Compensation 0.00 8,884.00 8,884.00 0.00 0.00 72,576 72,854 72,220.00 0.00 45250-400-00000P.E.R.S. 0.00 55,645.00 52,211.00 0.00 0.00 2,416 8,314 2,787.00 0.00 45270-400-00000LTD Insurance 0.00 2,706.00 2,515.00 0.00 0.00 2,949 3,509 3,528.00 0.00 45290-400-00000Life Insurance 0.00 3,447.00 3,126.00 0.00 0.00 12,709 13,171 15,237.00 0.00 45330-400-00000Medicare 0.00 19,879.00 16,821.00 0.00 0.00 24,042 23,763 29,514.00 0.00 45340-400-00000Social Security 0.00 40,834.00 30,440.00 0.00 0.00 1,156,069 1,198,747 1,461,235 0 Personnel Services Totals: 0.00 1,718,702 1,480,450 0 0 E20 Services & Supplies
84,615 62,918 90,000.00 0.00 51130-400-00000Program Supplies 0.00 101,400.00 92,000.00 0.00 0.00 1,981 2,734 5,000.00 0.00 52050-400-00000Maintenance - Other Equipment 0.00 7,600.00 5,000.00 0.00 0.00 23,744 28,001 25,000.00 0.00 52090-400-00000Publication & Advertising 0.00 32,500.00 26,000.00 0.00 0.00 45,000 45,000 45,000.00 0.00 52110-400-00000Community Benefits 0.00 45,000.00 45,000.00 0.00 0.00 2,860 2,925 3,500.00 0.00 52120-400-00000Dues & Memberships 0.00 3,500.00 3,500.00 0.00 0.00 5,870 8,494 7,000.00 0.00 52130-400-00000Travel & Meetings 0.00 8,000.00 5,000.00 0.00 0.00 7,700 8,488 8,400.00 0.00 52140-400-00000Mileage/Auto Allowance 0.00 8,400.00 8,400.00 0.00 0.00 9,847 16,707 15,000.00 0.00 52170-400-00000Community Activities Commision 0.00 15,000.00 15,000.00 0.00 0.00 12,000 3,140 12,000.00 0.00 52310-400-00000Performing Art Services 0.00 15,000.00 15,000.00 0.00 0.00 GL-Budget Analysis (6/6/2026 - 6:13 PM) Page 1
D-10
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
280,019 288,285 75,000.00 0.00 52450-400-00000Special Contract Services 0.00 14,000.00 14,000.00 0.00 0.00 910 160 1,100.00 0.00 52540-400-00000Vocational Training 0.00 4,000.00 2,500.00 0.00 0.00 0 18,375 18,000.00 0.00 52690-400-00000Small Equipment 0.00 6,500.00 6,500.00 0.00 0.00 1,266 0 0.00 0.00 52850-400-00000Cellular Phone Expense 0.00 0.00 0.00 0.00 0.00 38,243 67,225 80,200.00 0.00 52870-400-00000Program Costs - Reimbursement 0.00 96,200.00 96,200.00 0.00 0.00 2,500 2,850 3,500.00 0.00 52920-400-00000Stipends - CAC 0.00 3,500.00 3,500.00 0.00 0.00 1,931 3,115 4,500.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 4,500.00 4,500.00 0.00 0.00 518,486 558,416 393,200 0 Services & Supplies Totals: 0.00 365,100 342,100 0 0 E30 Capital Outlay
421 0 0.00 0.00 62010-400-00000Office Equipment/Furniture 0.00 0.00 0.00 0.00 0.00 33,812 0 0.00 0.00 62020-400-00000Transportation & Work Equipmen 0.00 31,000.00 0.00 0.00 0.00 16,432 0 0.00 0.00 62050-400-00000Other Equipment 0.00 0.00 0.00 0.00 0.00 50,665 0 0 0 Capital Outlay Totals: 0.00 31,000 0 0 0
1,725,220 1,757,163 1,854,435 0 EXPENDITURES TOTALS: 0.00 2,114,802 1,822,550 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
1,725,220 1,757,163 1,854,435 0 DEPT EXPENSES 0.00 2,114,802 1,822,550 0 0 (1,725,220) (1,757,163) (1,854,435) 0 Recreation Totals: 0.00 (2,114,802) (1,822,550) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
1,725,220 1,757,163 1,854,435 0 FUND EXPENSES 0.00 2,114,802 1,822,550 0 0 (1,725,220) (1,757,163) (1,854,435) 0 General Fund Totals: 0.00 (2,114,802) (1,822,550) 0 0 1138 Senior Nutrition Fund
4381 Recreation
E20 Services & Supplies
424 462 1,200.00 0.00 52540-400-00000Staff Training 0.00 1,200.00 1,200.00 0.00 0.00 424 462 1,200 0 Services & Supplies Totals: 0.00 1,200 1,200 0 0 424 462 1,200 0 EXPENDITURES TOTALS: 0.00 1,200 1,200 0 0 GL-Budget Analysis (6/6/2026 - 6:13 PM) Page 2
D-11
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
424 462 1,200 0 DEPT EXPENSES 0.00 1,200 1,200 0 0
(424) (462) (1,200) 0 Recreation Totals: 0.00 (1,200) (1,200) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
424 462 1,200 0 FUND EXPENSES 0.00 1,200 1,200 0 0
(424) (462) (1,200) 0 Senior Nutrition Fund Totals: 0.00 (1,200) (1,200) 0 0 1160 After-School Program Grant
4381 Recreation
E20 Services & Supplies
0 0 3,600.00 0.00 52130-400-00000Travel & Meetings 0.00 4,000.00 4,000.00 0.00 0.00 0 1,409 7,300.00 0.00 52540-400-00000Staff Training 0.00 7,500.00 7,500.00 0.00 0.00 0 0 2,500.00 0.00 52870-400-00000Program Costs - Reimbursement 0.00 2,500.00 2,500.00 0.00 0.00 0 1,409 13,400 0 Services & Supplies Totals: 0.00 14,000 14,000 0 0 0 1,409 13,400 0 EXPENDITURES TOTALS: 0.00 14,000 14,000 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
0 1,409 13,400 0 DEPT EXPENSES 0.00 14,000 14,000 0 0
0 (1,409) (13,400) 0 Recreation Totals: 0.00 (14,000) (14,000) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
0 1,409 13,400 0 FUND EXPENSES 0.00 14,000 14,000 0 0
0 (1,409) (13,400) 0 After-School Program Grant Totals: 0.00 (14,000) (14,000) 0 0 1167 Resource Center Grant - OMSD
4381 Recreation
E20 Services & Supplies
GL-Budget Analysis (6/6/2026 - 6:13 PM) Page 3
D-12
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1,668 656 0.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 0.00 0.00 0.00 0.00 1,668 656 0 0 Services & Supplies Totals: 0.00 0 0 0 0
1,668 656 0 0 EXPENDITURES TOTALS: 0.00 0 0 0 0
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
1,668 656 0 0 DEPT EXPENSES 0.00 0 0 0 0
(1,668) (656) 0 0 Recreation Totals: 0.00 0 0 0 0
0 0 0 0 FUND REVENUES 0.00 0 0 0 0
1,668 656 0 0 FUND EXPENSES 0.00 0 0 0 0
(1,668) (656) 0 0 Resource Center Grant - OMSD Totals: 0.00 0 0 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
1,727,312 1,759,690 1,869,035 0 REPORT EXPENSES 0.00 2,130,002 1,837,750 0 0 (1,727,312) (1,759,690) (1,869,035) 0 REPORT TOTALS: 0.00 (2,130,002) (1,837,750) 0 0 GL-Budget Analysis (6/6/2026 - 6:13 PM) Page 4
D-13
WORKSHEET - JUSTIFICATION OF
CONFERENCE AND IN-SERVICE TRAINING REQUEST
SCHEDULE A – TRAVEL & MEETINGS
Department: Human Services Program: 4381 Recreation Object Name and Title of Person Place Where Event Date(s) Total Est. Code Requesting Travel Allowance Reason for Expenditure will be Held of Event Expense 52130 Manager, Supervisors, Coordinators CPRS Trainings TBA Various $8,000 (General Fund sub-total: $8,000)
(Only $5,000 approved in City Manager’s Budget)
52130 Darrell Hickey, California Expanded Learning TBA Spring 2027 $4,000 MAP Supervisor Symposium Emmanuel Gutierrez, MAP Coordinator Jean-Marcel Sio, MAP Coordinator (After-School Program Grant sub-total: $4,000)
Total: $12,000
(Only $9,000 approved in City Manager’s Budget)
D-14
WORKSHEET - JUSTIFICATION OF
CONFERENCE AND IN-SERVICE TRAINING REQUEST
SCHEDULE B – VOCATIONAL TRAINING
Department: Human Services Program: 4381 Recreation Object Name and Title of Person Place Where Event Date(s) Total Est. Code Requesting Training Allowance Reason for Expenditure will be Held of Event Expense 52540 50 Human Services Staff CPR and First Aid Training Montclair, CA 2026-2027 $4,000 (General Fund sub-total: $4,000)
(Only $2,500 approved in City Manager’s Budget)
52540 36 Nutrition Staff and Volunteers Food Handlers Certification Montclair, CA 2026-2027 $1,200 (DAAS Grant sub-total: $1,200) 52540 MAP Part time and Full time Staff CPR and First Aid Training Montclair, CA 2026-2027 $6,000 52540 Darrell Hickey, Inland Empire Expanded Learning TBA Spring 2027 $1,500 MAP Supervisor Emmanuel Gutierrez, MAP Coordinator Jean-Marcel Sio, MAP Coordinator 16 Part-time MAP Staff (After-School Program Grant sub-total: $7,500)
Total: $12,700
(Only $11,200 approved in City Manager’s Budget)
D-15
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Human Services Program: 4381 Recreation Object Number 51130 PROGRAM SUPPLIES – $101,400 (Only $92,000 approved in City Manager’s Budget) Special event supplies, $23,000 Snow play, $18,000 Dashing through Montclair, $1,500 Part-time staff shirts, sweaters/jackets, $4,000 Lead staff shirts, sweaters/jackets, $2,400 Teen and youth programs, $10,500 Movie licensing, $2,000 Country Fair Jamboree, $40,000 52050 MAINTENANCE – OTHER EQUIPMENT – $7,600 (Only $5,000 approved in City Manager’s Budget) Tune and repair two pianos, $600 Weight room equipment maintenance, $3,000 Weight room and racquetball court cleaning/sanitization, $3,000Miscellaneous equipment maintenance, $1,000 52090 PUBLICATION AND ADVERTISING – $32,500 (Only $26,000 approved in City Manager’s Budget) Costs for production of the Human Services Department brochures (3) (Printing, design, and layout), $32,000 Printing costs for youth programs, $500 52110 COMMUNITY BENEFITS – $45,000
Contributions to local service agencies.
52120 DUES AND MEMBERSHIPS – $3,500
California Parks and Recreation Society (9), SCMAF (4), ASA/National Council on Aging (2), Community Health Association of Inland Southern Region, American Public Health Association.
D-16
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Human Services Program: 4381 Recreation Object Number 52130 TRAVEL AND MEETINGS – $12,000 (Only $9,000 approved in City Manager’s Budget) Attendance at conferences and meetings – for detail see "Worksheet – Justification of Conference and In-Service Training Request Schedule A – Travel & Meetings.” (General Fund – $8,000, After-School Program Grant – $4,000) 52170 COMMUNITY ACTIVITIES COMMISSION – $15,000
Holiday events, $8,000 Expenditures for projects sponsored by the Committee, $3,700 Veterans Day banners, $3,000 Shirts, $300 52310 PERFORMING ART SERVICES – $15,000
Performing artists' fees for summer "Concert Series" events, and children’s activities. 52450 SPECIAL CONTRACT SERVICES – $14,000
Cost of services to be provided by outside contractors for recreation services, including referees for Youth Basketball League and Youth Volleyball League, $14,000
52540 VOCATIONAL TRAINING – $12,700 (Only $11,200 approved in City Manager’s Budget) Attendance at vocational training classes – for details see “Worksheet – Justification of Conference and In-Service Training Request Schedule B” – Vocational Training.” (General Fund – $4,000; DAAS Grant – $1,200; After-School Program Grant – $7,500) D-17
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Human Services Program: 4381 Recreation Object Number 52690 SMALL EQUIPMENT – $6,500 Dumbbell replacement set.
52870 REIMBURSED PROGRAM COSTS – $98,700
Program costs that will be reimbursed through fees: Vermont Systems maintenance fees and training, $8,000 Summer day camp (shirts, trips, snacks, supplies, awards), $32,000 Summer and Winter Youth Basketball (awards, pictures, uniforms, coaching shirts, sport balls, and tournaments), $20,000 Spring and Fall Youth Volleyball (shirts, awards, uniforms, pictures, awards, program materials), $12,000 Adult basketball (shirts, awards), $2,100 Adult volleyball (shirts, awards), $2,100 Country Fair Jamboree, $20,000 Youth performances, $2,500 (After-School Program Grant) 52871 REIMBURSED PROGRAM COSTS – <$98,700>
Reimbursement to the City from applicants for the costs related to Recreation programs. 52920 CAC STIPENDS – $3,500 52990 MISCELLANEOUS EXPENDITURES – $4,500 Southern California Municipal Athletic Federation (SCMAF) City Hosted meeting and lunch, $300 Volunteer expenses, $2,000 Miscellaneous program expenses, $2,200 D-18
CITY OF MONTCLAIR
JUSTIFICATION OF CAPITAL OUTLAY EXPENDITURE REQUESTS
Department: Human Services Program: 4381 Recreation
Object Code Item Justification Cost 62020 2026 Nissan Rogue Due to the loss of the Chevrolet S-10 and Ford Hybrid SUV the Human Service Department is in need of another vehicle to service our programs. Currently, the department has one Nissan Rogue SUV and two large vans that are not able to be driven by many of the staff because they are so large. The Vans are not practical for every day use.
The department is in need of a daily vehicle as we have many ongoing programs off-site and shopping needs for HS programs. $31,000
Total: $31,000
(Not approved in City Manager’s Budget)
D-19
PROGRAM BUDGET SUMMARY – 1
Program Number 4382
Department Division Program
Human Services Clinic
Program Description
Provides general medical and case management services to community residents, particularly those with limited access to medical services elsewhere with emphasis on treatment of basic medical needs, health and exercise programs, and prevention and education of critical health issues.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 20,842 20,835 20,835
Services and Supplies 65,550 65,750 65,750
Capital Outlay 0 0 0
Total 86,392 86,585 86,585
Personnel Authorized 0.25 (FT) 0.25 (FT) 0.25 (FT)
Source of Funds
General Fund 86,392 86,585 86,585
Total 86,392 86,585 86,585
D-20
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Health Education Specialist 0.25 0.25 0.25 13,662 13,662
Full Time 0.25 0.25 0.25 13,662 13,662
Total Salaries & Wages 13,662 13,662
Benefit Costs 4,804 4,804
PERS Benefit Costs 2,369 2,369
Total Benefit Costs 7,173 7,173
TOTAL 20,835 20,835
DETAIL OF SALARIES AND WAGES
POSITION QUOTA APPROPRIATIONS
Department: Human Services Program: 4382 Clinic
D-21
PROGRAM BUDGET SUMMARY – 2
Department Division Program
Human Services 4382 Clinic
Work Program
Offer health services through an osteopathic manipulative medicine clinic with Doctor of Osteopathic Medicine Students from Western University of Health sciences while continuing to offer health and physical education programs, case management services, along with assistance and referrals to community agencies and services.
In addition, continue partnerships and relationships with community social services agencies, mental health clinics and public safety groups and serving as a training center for medical students and mental health clinicians.
Units of Measure
1. The medical clinic sees over 50 patients annually and serves as a training center for medical students.
2. A yearly health fair, which averages over 300 attendees, offers flu shots and hearing, structural, and blood pressure tests, as well as information on medical and social programs.
Personnel Services – $20,835
Salary requests are for: Health Education Specialist (0.25) – $13,662. Cost allocations are as follows: full-time salaries – $13,662; benefit costs – $7,173.
Services and Supplies – $65,750
Funding requested is for: program supplies – $1,750; materials–recycle/clean–up – $1,800; special contract services – $60,000; stipends – $1,300; miscellaneous expenditures – $900.
Capital Outlay
No funding requested.
D-22
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:13PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4382 Clinic
E10 Personnel Services
12,510 13,377 13,662.00 0.00 41010-400-00000Regular Earnings 0.00 13,662.00 13,662.00 0.00 0.00 0 0 4,500.00 0.00 45220-400-00000Benefit Plan 0.00 4,500.00 4,500.00 0.00 0.00 2,071 2,318 2,376.00 0.00 45250-400-00000P.E.R.S. 0.00 2,369.00 2,369.00 0.00 0.00 53 59 60.00 0.00 45270-400-00000LTD Insurance 0.00 60.00 60.00 0.00 0.00 42 46 46.00 0.00 45290-400-00000Life Insurance 0.00 46.00 46.00 0.00 0.00 181 194 198.00 0.00 45330-400-00000Medicare 0.00 198.00 198.00 0.00 0.00 14,857 15,994 20,842 0 Personnel Services Totals: 0.00 20,835 20,835 0 0 E20 Services & Supplies
(1) 1,129 1,750.00 0.00 51130-400-00000Program Supplies 0.00 1,750.00 1,750.00 0.00 0.00 855 1,710 2,000.00 0.00 51430-400-00000Materials - Recycle/Cleanup 0.00 1,800.00 1,800.00 0.00 0.00 50,136 60,000 60,000.00 0.00 52450-400-00000Special Contract Services 0.00 60,000.00 60,000.00 0.00 0.00 855 300 1,000.00 0.00 52920-400-00000Stipends 0.00 1,300.00 1,300.00 0.00 0.00 539 631 800.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 900.00 900.00 0.00 0.00 52,383 63,770 65,550 0 Services & Supplies Totals: 0.00 65,750 65,750 0 0 67,240 79,764 86,392 0 EXPENDITURES TOTALS: 0.00 86,585 86,585 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
67,240 79,764 86,392 0 DEPT EXPENSES 0.00 86,585 86,585 0 0 (67,240) (79,764) (86,392) 0 Clinic Totals: 0.00 (86,585) (86,585) 0 0 GL-Budget Analysis (6/6/2026 - 6:13 PM) Page 1
D-23
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 FUND REVENUES 0.00 0 0 0 0
67,240 79,764 86,392 0 FUND EXPENSES 0.00 86,585 86,585 0 0 (67,240) (79,764) (86,392) 0 General Fund Totals: 0.00 (86,585) (86,585) 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
67,240 79,764 86,392 0 REPORT EXPENSES 0.00 86,585 86,585 0 0 (67,240) (79,764) (86,392) 0 REPORT TOTALS: 0.00 (86,585) (86,585) 0 0 GL-Budget Analysis (6/6/2026 - 6:13 PM) Page 2
D-24
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Human Services Program: 4382 Clinic Object Number 51130 PROGRAM SUPPLIES – $1,750 Medical clinic supplies, $500 Health Fair, $1,250 (General Fund – $250; Donation – Montclair Hospital Medical Center – $1,000) 51430 MATERIALS – RECYCLE/CLEAN–UP – $1,800
Community Sharps Disposal Program supplies and hazardous waste services. 52450 SPECIAL CONTRACT SERVICES – $60,000
Case management supportive services through a partnership with the Ontario–Montclair School District 52920 STIPENDS – $1,300
Medical Clinic Consejera, $1,000 Volunteer Student Coordinator, $300 52990 MISCELLANEOUS EXPENDITURES – $900
Volunteer expenses, $800 Certificates/awards, $100
D-25
PROGRAM BUDGET SUMMARY – 1
Program Number 4383
Department Division Program
Human Services Senior Citizens
Program Description
Develop, implement, and coordinate educational, social, and recreational programs to meet the diverse and changing needs of the senior population in the community at the Senior Center and other community sites, along with serving as an advocate for the needs of seniors.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 232,968 231,424 231,424
Services and Supplies 32,400 56,000 50,400
Capital Outlay 0 150,000 150,000
Total 265,368 437,424 431,824
Personnel Authorized 2.00 (FT) 2.00 (FT) 2.00 (FT)
2.00 (PT) 2.00 (PT) 2.00 (PT)
Source of Funds
General Fund 240,268 263,555 257,955
Community Dev Block Grant Fund 9,500 8,269 8,269
Human Services Dept Grants 0 150,000 150,000
Senior Support Services Grant 15,600 15,600 15,600
Total 265,368 437,424 431,824
D-26
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Senior Citizens Supervisor 1.00 1.00 1.00 74,074 74,074 Recreation Coordinator 1.00 1.00 1.00 50,226 50,226
Part-Time
Transportation Coordinator 2.00 2.00 2.00 52,879 52,879 Full Time 2.00 2.00 2.00 124,300 124,300
Part Time 2.00 2.00 2.00 52,879 52,879
Total Salaries & Wages 177,179 177,179
Benefit Costs 44,388 44,388
PERS Benefit Costs 9,857 9,857
Total Benefit Costs 54,245 54,245
TOTAL 231,424 231,424
DETAIL OF SALARIES AND WAGES
POSITION QUOTA APPROPRIATIONS
Department: Human Services Program: 4383 Senior Citizens D-27
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
Human Services 4383 Senior Citizens
Work Program
Serves as a comprehensive center for active older adults ranging in age from 50 to 100 years old, including social activities, arts, case management, physical, social, and transportation services to promote successful aging.
Units of Measure
The Senior Citizens Program provides activities, education, and services out of the Senior Center to approximately 28,800 participants annually.
Personnel Services – $231,424
Salary requests are for: – Senior Citizens Supervisor (1.00) – $74,074; Recreation Coordinator (1.00) – $50,226; Transportation Coordinators (2.00/part-time) – $52,879. Cost allocations are as follows: full-time salaries – $124,300; part-time salaries – $52,879; benefit costs – $54,245.
Services and Supplies – $56,000
Funding requested is for: program supplies – $35,500; special contract services – $8,100; miscellaneous expenditures – $12,400.
Capital Outlay – $150,000
Funding requested is for: two 2025 Ford 15 Passenger Vans Converted to 9 Passenger Vans.
D-28
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:13PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4383 Senior Citizens
E10 Personnel Services
37,036 97,396 130,094.00 0.00 41010-400-00000Regular Earnings 0.00 124,300.00 124,300.00 0.00 0.00 1,361 3,687 49,876.00 0.00 42020-400-00000Part Time Wages 0.00 52,879.00 52,879.00 0.00 0.00 0 0 -9,500.00 0.00 42024-400-00000PT Wage Reimb - CDBG 0.00 -8,269.00 -8,269.00 0.00 0.00 191 62 0.00 0.00 44170-400-00000Holiday Pay 0.00 0.00 0.00 0.00 0.00 0 0 0.00 0.00 44190-400-00000Sick Leave Redemption 0.00 1,625.00 1,625.00 0.00 0.00 0 0 36,000.00 0.00 45220-400-00000Benefit Plan 0.00 36,000.00 36,000.00 0.00 0.00 3,100 7,671 10,356.00 0.00 45250-400-00000P.E.R.S. 0.00 9,857.00 9,857.00 0.00 0.00 113 421 573.00 0.00 45270-400-00000LTD Insurance 0.00 548.00 548.00 0.00 0.00 84 298 368.00 0.00 45290-400-00000Life Insurance 0.00 368.00 368.00 0.00 0.00 560 1,449 2,609.00 0.00 45330-400-00000Medicare 0.00 2,569.00 2,569.00 0.00 0.00 70 154 3,092.00 0.00 45340-400-00000Social Security 0.00 3,278.00 3,278.00 0.00 0.00 42,516 111,138 223,468 0 Personnel Services Totals: 0.00 223,155 223,155 0 0 E20 Services & Supplies
3,239 7,226 6,500.00 0.00 51130-400-00000Program Supplies 0.00 28,000.00 24,400.00 0.00 0.00 2,992 1,853 3,000.00 0.00 52450-400-00000Special Contract Services 0.00 0.00 0.00 0.00 0.00 4,712 5,330 7,300.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 12,400.00 10,400.00 0.00 0.00 10,943 14,408 16,800 0 Services & Supplies Totals: 0.00 40,400 34,800 0 0 53,458 125,546 240,268 0 EXPENDITURES TOTALS: 0.00 263,555 257,955 0 0 GL-Budget Analysis (6/6/2026 - 6:13 PM) Page 1
D-29
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
53,458 125,546 240,268 0 DEPT EXPENSES 0.00 263,555 257,955 0 0 (53,458) (125,546) (240,268) 0 Senior Citizens Totals: 0.00 (263,555) (257,955) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
53,458 125,546 240,268 0 FUND EXPENSES 0.00 263,555 257,955 0 0 (53,458) (125,546) (240,268) 0 General Fund Totals: 0.00 (263,555) (257,955) 0 0 1132 Community Development Block Gr
4383 Senior Citizens
E10 Personnel Services
8,817 9,201 9,500.00 0.00 42020-400-00000Golden Express-Part Time Wages 0.00 8,269.00 8,269.00 0.00 0.00 8,817 9,201 9,500 0 Personnel Services Totals: 0.00 8,269 8,269 0 0 8,817 9,201 9,500 0 EXPENDITURES TOTALS: 0.00 8,269 8,269 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
8,817 9,201 9,500 0 DEPT EXPENSES 0.00 8,269 8,269 0 0
(8,817) (9,201) (9,500) 0 Senior Citizens Totals: 0.00 (8,269) (8,269) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
8,817 9,201 9,500 0 FUND EXPENSES 0.00 8,269 8,269 0 0
(8,817) (9,201) (9,500) 0 Community Development Block Gr Totals: 0.00 (8,269) (8,269) 0 0 1137 Human Services Dept Grants
4383 Senior Citizens
E30 Capital Outlay
0 0 0.00 0.00 62020-400-16528Transportation & Work Equipmen 0.00 150,000.00 150,000.00 0.00 0.00 0 0 0 0 Capital Outlay Totals: 0.00 150,000 150,000 0 0 GL-Budget Analysis (6/6/2026 - 6:13 PM) Page 2
D-30
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 EXPENDITURES TOTALS: 0.00 150,000 150,000 0 0
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
0 0 0 0 DEPT EXPENSES 0.00 150,000 150,000 0 0
0 0 0 0 Senior Citizens Totals: 0.00 (150,000) (150,000) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
0 0 0 0 FUND EXPENSES 0.00 150,000 150,000 0 0
0 0 0 0 Human Services Dept Grants Totals: 0.00 (150,000) (150,000) 0 0 1168 Title IIIB Sr Support Services
4383 Senior Citizens
E10 Personnel Services
24,679 23,987 0.00 0.00 42020-400-00000Part Time Wages 0.00 0.00 0.00 0.00 0.00 388 348 0.00 0.00 45330-400-00000Medicare 0.00 0.00 0.00 0.00 0.00 1,530 1,487 0.00 0.00 45340-400-00000Social Security 0.00 0.00 0.00 0.00 0.00 26,597 25,822 0 0 Personnel Services Totals: 0.00 0 0 0 0 E20 Services & Supplies
7,309 4,209 7,500.00 0.00 51130-400-00000Program Supplies 0.00 7,500.00 7,500.00 0.00 0.00 7,258 5,766 8,100.00 0.00 52450-400-00000Special Contract Services 0.00 8,100.00 8,100.00 0.00 0.00 14,567 9,975 15,600 0 Services & Supplies Totals: 0.00 15,600 15,600 0 0 41,163 35,797 15,600 0 EXPENDITURES TOTALS: 0.00 15,600 15,600 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
41,163 35,797 15,600 0 DEPT EXPENSES 0.00 15,600 15,600 0 0 (41,163) (35,797) (15,600) 0 Senior Citizens Totals: 0.00 (15,600) (15,600) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
GL-Budget Analysis (6/6/2026 - 6:13 PM) Page 3
D-31
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
41,163 35,797 15,600 0 FUND EXPENSES 0.00 15,600 15,600 0 0 (41,163) (35,797) (15,600) 0 Title IIIB Sr Support Services Totals: 0.00 (15,600) (15,600) 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
103,439 170,544 265,368 0 REPORT EXPENSES 0.00 437,424 431,824 0 0 (103,439) (170,544) (265,368) 0 REPORT TOTALS: 0.00 (437,424) (431,824) 0 0 GL-Budget Analysis (6/6/2026 - 6:13 PM) Page 4
D-32
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Human Services Program: 4383 Senior Citizens Object Number 51130 PROGRAM SUPPLIES – $35,500 (Only $31,900 approved in City Manager’s Budget) Food distribution supplies, $2,000 Food costs-activity related not grant funded, $4,000 Activity supplies not grant funded, $2,000 Helium tank refills, $500 (DAAS IIIB Senior Supportive Services Grant) Senior special event and activity supplies, $7,000 (DAAS IIIB Senior Supportive Services Grant) Wrap for two vans (required grant funding match), $20,000 (Only $16,400 approved in City Manager’s Budget) 52450 SPECIAL CONTRACT SERVICES – $8,100
Program speakers, entertainment, $8,100 (DAAS IIIB Senior Supportive Services Grant) 52990 MISCELLANEOUS EXPENDITURES – $12,400 (Only $10,400 approved in City Manager’s Budget) Annual Volunteer Recognition Dinner, $4,250 Volunteer expenses, $750 Montclair Walkers program expenses, $500 Community Health fair, $700 Intergenerational program, $500 Miscellaneous program expenses, $700 Golden Express washes and details, $5,000 (Only $3,000 approved in City Manager’s Budget) D-33
CITY OF MONTCLAIR
JUSTIFICATION OF CAPITAL OUTLAY EXPENDITURE REQUESTS
Department: Human Services Program: 4383 Senior Citizens Object Code Item Justification Cost 62020 2025 Ford 15 Passenger Vans Converted to 9 Passengers
Awarded Omnitrans grant for the purchase of two new 2025 Ford 15 Passenger Vans-Converted to 9 Passenger Vans (Human Services Grant Fund) $150,000
Total: $150,000
D-34
PROGRAM BUDGET SUMMARY – 1
Program Number 4384
Department Division Program
Human Services Nutritional Meals
Program Description
Provide a well-balanced nutritional meal service to senior citizens in the community.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 108,731 146,295 146,295
Services and Supplies 220,250 224,700 224,700
Capital Outlay 0 0 0
Total 328,981 370,995 370,995
Personnel Authorized 5.00 (PT) 5.00 (PT) 5.00 (PT)
Source of Funds
General Fund 4,000 4,000 4,000
DAAS Grant/Donations 324,981 366,995 366,995
Total 328,981 370,995 370,995
D-35
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Part-Time
Nutrition Site Manager 1.00 1.00 1.00 31,231 31,231
Kitchen Assistant 2.00 2.00 2.00 52,520 52,520
Health Education Intern 1.00 1.00 1.00 18,543 18,543
Recreation Specialist 1.00 1.00 1.00 31,321 31,321
Part Time 5.00 5.00 5.00 133,615 133,615
Total Salaries & Wages 133,615 133,615
Benefit Costs 8,855 8,855
PERS Benefit Costs 3,825 3,825
Total Benefit Costs 12,680 12,680
TOTAL 146,295 146,295
DETAIL OF SALARIES AND WAGES
POSITION QUOTA APPROPRIATIONS
Department: Human Services Program: 4384 Nutritional Meals D-36
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
Human Services 4384 Nutritional Meals
Work Program
Provide the administration and delivery of a well-balanced nutritional meal service to the senior citizens of the community. Coordinate an outreach service to senior citizens to better assist them in maintaining their independence.
Units of Measure
The Senior Citizens Lunch Program offers a nutritious lunch each weekday to seniors ages 60 and older. The County of San Bernardino Department of Aging and Adult Services (DAAS) provides additional funding that allows the program to serve up to 23,200 meals annually.
Personnel Services – $146,295
Salary requests are for: Nutrition Site Manager (1.00/part-time) – $31,231; Kitchen Assistant (2.00/part-time) – $52,520; Health Education Intern (1.00/part-time) – $18,543; Recreation Specialist (1.00/part-time) – $31,321. Cost allocations are as follows: part-time salaries – $133,615; benefit costs – $12,680.
Services and Supplies – $224,700
Funding requested is for: program supplies – $7,500; special consulting services – $3,000; special contracting services – $200,000; raw food – $2,500; small equipment – $2,500; reimbursed program costs – $4,000; miscellaneous expenditures – $5,200.
Capital Outlay
No funding requested.
D-37
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:14PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4384 Nutrional Meals
E10 Personnel Services
72,576 63,326 0.00 0.00 41010-400-16005Regular Earnings 0.00 0.00 0.00 0.00 0.00 1,620 2,798 0.00 0.00 45240-400-00000Deferred Compensation 0.00 0.00 0.00 0.00 0.00 558 397 0.00 0.00 45330-400-00000Medicare 0.00 0.00 0.00 0.00 0.00 74,755 66,522 0 0 Personnel Services Totals: 0.00 0 0 0 0 E20 Services & Supplies
3,619 319 4,000.00 0.00 52870-400-00000Program Costs - Reimbursement 0.00 4,000.00 4,000.00 0.00 0.00 3,619 319 4,000 0 Services & Supplies Totals: 0.00 4,000 4,000 0 0 78,374 66,840 4,000 0 EXPENDITURES TOTALS: 0.00 4,000 4,000 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
78,374 66,840 4,000 0 DEPT EXPENSES 0.00 4,000 4,000 0 0 (78,374) (66,840) (4,000) 0 Nutrional Meals Totals: 0.00 (4,000) (4,000) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
78,374 66,840 4,000 0 FUND EXPENSES 0.00 4,000 4,000 0 0 (78,374) (66,840) (4,000) 0 General Fund Totals: 0.00 (4,000) (4,000) 0 0 1138 Senior Nutrition Fund
4384 Nutrional Meals
E10 Personnel Services
GL-Budget Analysis (6/6/2026 - 6:14 PM) Page 1
D-38
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
80,272 41,997 98,870.00 0.00 42020-400-00000Part Time Wages 0.00 133,615.00 133,615.00 0.00 0.00 894 2,659 3,568.00 0.00 45250-400-00000P.E.R.S. 0.00 3,825.00 3,825.00 0.00 0.00 7 113 0.00 0.00 45270-400-00000LTD Insurance 0.00 0.00 0.00 0.00 0.00 6 73 0.00 0.00 45290-400-00000Life Insurance 0.00 0.00 0.00 0.00 0.00 1,223 953 1,434.00 0.00 45330-400-00000Medicare 0.00 1,938.00 1,938.00 0.00 0.00 4,771 2,319 4,859.00 0.00 45340-400-00000Social Security 0.00 6,917.00 6,917.00 0.00 0.00 87,173 48,114 108,731 0 Personnel Services Totals: 0.00 146,295 146,295 0 0 E20 Services & Supplies
4,063 4,922 7,500.00 0.00 51130-400-00000Consumable Supplies 0.00 7,500.00 7,500.00 0.00 0.00 2,157 3,000 3,250.00 0.00 52190-400-00000Consultants 0.00 3,000.00 3,000.00 0.00 0.00 144,192 143,127 200,000.00 0.00 52450-400-00000Catered Food 0.00 200,000.00 200,000.00 0.00 0.00 1,051 630 1,000.00 0.00 52451-400-00000Raw Food 0.00 2,500.00 2,500.00 0.00 0.00 977 281 1,000.00 0.00 52690-400-00000Small Equipment 0.00 2,500.00 2,500.00 0.00 0.00 3,559 3,767 3,500.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 5,200.00 5,200.00 0.00 0.00 156,000 155,726 216,250 0 Services & Supplies Totals: 0.00 220,700 220,700 0 0 E30 Capital Outlay
0 0 0.00 0.00 62050-400-00000Other Equipment 0.00 0.00 0.00 0.00 0.00 0 0 0 0 Capital Outlay Totals: 0.00 0 0 0 0
243,172 203,841 324,981 0 EXPENDITURES TOTALS: 0.00 366,995 366,995 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
243,172 203,841 324,981 0 DEPT EXPENSES 0.00 366,995 366,995 0 0 (243,172) (203,841) (324,981) 0 Nutrional Meals Totals: 0.00 (366,995) (366,995) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
243,172 203,841 324,981 0 FUND EXPENSES 0.00 366,995 366,995 0 0 (243,172) (203,841) (324,981) 0 Senior Nutrition Fund Totals: 0.00 (366,995) (366,995) 0 0 GL-Budget Analysis (6/6/2026 - 6:14 PM) Page 2
D-39
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
321,546 270,681 328,981 0 REPORT EXPENSES 0.00 370,995 370,995 0 0 (321,546) (270,681) (328,981) 0 REPORT TOTALS: 0.00 (370,995) (370,995) 0 0 GL-Budget Analysis (6/6/2026 - 6:14 PM) Page 3
D-40
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Human Services Program: 4384 Nutritional Meals Object Number 51130 PROGRAM SUPPLIES – $7,500 Non–food consumable supplies. (DAAS Grant)
52190 SPECIAL CONSULTING SERVICES – $3,000
Consultant fees for Dietitian. (DAAS Grant)
52450 SPECIAL CONTRACTING SERVICES – $200,000
Catered food costs. (DAAS Grant)
52451 RAW FOOD – $2,500
All other food item costs (i.e. not catered food) to support the Senior Nutrition program. (DAAS Grant) 52690 SMALL EQUIPMENT – $2,500
Small equipment for Senior Nutrition program. (DAAS Grant) 52870 REIMBURSED PROGRAM COSTS – $4,000
Senior activity food expenses, not covered by grant funding. 52871 REIMBURSED PROGRAM COSTS – <$4,000>
Reimbursement to the City from residents for the costs related to senior programs. 52990 MISCELLANEOUS EXPENDITURES – $5,200
San Bernardino County Health Permit, $900 (DAAS Grant) SAMS/WellSky License, $3,200 (DAAS Grant) Nutrition Education, $200 (DAAS Grant) Miscellaneous program expenses, $900 (DAAS Grant) (Subject to the receipt of DAAS grant funding)
D-41
PROGRAM BUDGET SUMMARY – 1
Program Number 4385
Department Division Program
Human Services Family and Health Education
Program Description
The family and health education program is comprised of the Healthy Montclair Initiative including Por La Vida activities and promotes health and well-being through training, community outreach and engagement.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 62,526 62,506 62,506
Services and Supplies 11,500 9,500 7,500
Capital Outlay 0 0 0
Total 74,026 72,006 70,006
Personnel Authorized 0.75 (FT) 0.75 (FT) 0.75 (FT)
Source of Funds
General Fund 74,026 72,006 70,006
Total 74,026 72,006 70,006
D-42
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Health Education Specialist 0.75 0.75 0.75 40,986 40,986 Full Time 0.75 0.75 0.75 40,986 40,986
Benefit Costs 14,413 14,413
PERS Benefit Costs 7,107 7,107
Total Benefit Costs 21,520 21,520
TOTAL 62,506 62,506
DETAIL OF SALARIES AND WAGES
POSITION QUOTA APPROPRIATIONS
Department: Human Services Program: 4385 Family and Health Education D-43
PROGRAM BUDGET SUMMARY – 2
Department Division Program
Human Services 4385 Family and Health Education
Work Program
Family and Health Education is comprised of the Healthy Montclair Initiative which strives to improve the health of all who live, work and play in Montclair. The Healthy Montclair initiative addresses the social determinants of health, including education, healthcare, food, neighborhood/community environment, poverty and safety, through community outreach and engagement. A key program of the initiative is Montclair Por La Vida. Por La Vida trains and educates community members to become consejeras or community health workers. These consejeras are trained to become leaders in the community promoting health leading many of our community programs.
Units of Measure
1. An increased knowledge of healthy lifestyle choices by Montclair Por La Vida consejeras, community health workers, and participants.
2. Improve access to health–related resources for primary care, healthy food, physical activities and community resources.
3. Promote health through community engagement, outreach, and educational activities.
Personnel Services – $62,506
Salary requests are for: Health Education Specialist (0.75) – $40,986. Cost allocations are as follows: full-time salaries – $40,986; benefit costs – $21,520.
Services and Supplies – $9,500
Funding requested is for: program supplies – $6,000; publication and advertising – $500; stipend/classroom assistance – $2,000; miscellaneous expenditures – $1,000.
Capital Outlay
No funding requested.
D-44
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:14PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4385 Family and Health Education
E10 Personnel Services
37,532 40,131 40,986.00 0.00 41010-400-00000Regular Earnings 0.00 40,986.00 40,986.00 0.00 0.00 0 0 13,500.00 0.00 45220-400-00000Benefit Plan 0.00 13,500.00 13,500.00 0.00 0.00 6,216 6,955 7,127.00 0.00 45250-400-00000P.E.R.S. 0.00 7,107.00 7,107.00 0.00 0.00 158 178 181.00 0.00 45270-400-00000LTD Insurance 0.00 181.00 181.00 0.00 0.00 127 140 138.00 0.00 45290-400-00000Life Insurance 0.00 138.00 138.00 0.00 0.00 544 582 594.00 0.00 45330-400-00000Medicare 0.00 594.00 594.00 0.00 0.00 44,577 47,985 62,526 0 Personnel Services Totals: 0.00 62,506 62,506 0 0 E20 Services & Supplies
1,452 939 5,000.00 0.00 51130-400-00000Program Supplies 0.00 6,000.00 4,000.00 0.00 0.00 0 0 500.00 0.00 52090-400-00000Publication & Advertising 0.00 500.00 500.00 0.00 0.00 0 0 5,000.00 0.00 52921-400-00000Stipends-Classroom Assistance 0.00 2,000.00 2,000.00 0.00 0.00 0 0 1,000.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 1,000.00 1,000.00 0.00 0.00 1,452 939 11,500 0 Services & Supplies Totals: 0.00 9,500 7,500 0 0 46,028 48,924 74,026 0 EXPENDITURES TOTALS: 0.00 72,006 70,006 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
46,028 48,924 74,026 0 DEPT EXPENSES 0.00 72,006 70,006 0 0 (46,028) (48,924) (74,026) 0 Family and Health Education Totals: 0.00 (72,006) (70,006) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
GL-Budget Analysis (6/6/2026 - 6:14 PM) Page 1
D-45
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
46,028 48,924 74,026 0 FUND EXPENSES 0.00 72,006 70,006 0 0 (46,028) (48,924) (74,026) 0 General Fund Totals: 0.00 (72,006) (70,006) 0 0 1166 Kaiser Permanente Grant
4385 Family and Health Education
E20 Services & Supplies
1,583 997 0.00 0.00 51130-400-00000Program Supplies 0.00 0.00 0.00 0.00 0.00 614 1,580 0.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 0.00 0.00 0.00 0.00 2,196 2,577 0 0 Services & Supplies Totals: 0.00 0 0 0 0 2,196 2,577 0 0 EXPENDITURES TOTALS: 0.00 0 0 0 0
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
2,196 2,577 0 0 DEPT EXPENSES 0.00 0 0 0 0
(2,196) (2,577) 0 0 Family and Health Education Totals: 0.00 0 0 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
2,196 2,577 0 0 FUND EXPENSES 0.00 0 0 0 0
(2,196) (2,577) 0 0 Kaiser Permanente Grant Totals: 0.00 0 0 0 0 1169 Healthy Comm Strategic Plan
4385 Family and Health Education
E20 Services & Supplies
0 38 0.00 0.00 51060-400-00000Office Supplies 0.00 0.00 0.00 0.00 0.00 1,683 8,061 0.00 0.00 51130-400-00000Program Supplies 0.00 0.00 0.00 0.00 0.00 1,050 5,730 0.00 0.00 52921-400-00000Stipends-Classroom Assistance 0.00 0.00 0.00 0.00 0.00 2,733 13,829 0 0 Services & Supplies Totals: 0.00 0 0 0 0 2,733 13,829 0 0 EXPENDITURES TOTALS: 0.00 0 0 0 0
GL-Budget Analysis (6/6/2026 - 6:14 PM) Page 2
D-46
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
2,733 13,829 0 0 DEPT EXPENSES 0.00 0 0 0 0
(2,733) (13,829) 0 0 Family and Health Education Totals: 0.00 0 0 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
2,733 13,829 0 0 FUND EXPENSES 0.00 0 0 0 0
(2,733) (13,829) 0 0 Healthy Comm Strategic Plan Totals: 0.00 0 0 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
50,957 65,330 74,026 0 REPORT EXPENSES 0.00 72,006 70,006 0 0 (50,957) (65,330) (74,026) 0 REPORT TOTALS: 0.00 (72,006) (70,006) 0 0 GL-Budget Analysis (6/6/2026 - 6:14 PM) Page 3
D-47
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Human Services Program: 4385 Family and Health Education Object Number 51130 PROGRAM SUPPLIES – $6,000 (Only $4,000 approved in City Manager’s Budget) Community Garden Water bill, $5,000 Community Garden and Fruit Park materials, $1,000 52090 PUBLICATION AND ADVERTISING – $500
Community health programming.
52921 STIPEND – CLASSROOM ASSISTANCE – $2,000
Consejeras, community health workers
52990 MISCELLANEOUS EXPENDITURES – $1,000
Healthy Montclair activity supplies and refreshments.
D-48
PROGRAM BUDGET SUMMARY – 1
Program Number 4386
Department Division Program
Human Services Grant Administration
Program Description
The Grant Application Administration Program provides centralized coordination and oversight of the City’s grantseeking efforts to secure external Federal and State funding that supports priority programs, services, and community initiatives. The program manages the grant application lifecycle—from funding research through application submission and initial award processing.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 0 108,864 0
Services and Supplies 0 120,150 120,150
Capital Outlay 0 0 0
Total 0 229,014 120,150
Personnel Authorized 0.00 (FT) 1.00 (FT) 1.00 (FT)
Source of Funds
General Fund 0 229,014 120,150
Total 0 229,014 120,150
D-49
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Grants Analyst 0.00 1.00 1.00 82,188 0
Full Time 0.00 1.00 1.00 82,188 0
Benefit Costs 20,158 0
PERS Benefit Costs 6,518 0
Total Benefit Costs 26,676 0
TOTAL 108,864 0
DETAIL OF SALARIES AND WAGES
Department: Human Services Program: 4386 Grant Administration
POSITION QUOTA APPROPRIATIONS
D-50
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
Human Services 4386 Grant Administration
Work Program
Coordinates grant applications for the City including grant research, proposal development, interdepartmental coordination and collaboration, application editing and review, submission management, tracks application submittals and award status and offers support in grant agreement preparation.
Personnel Services – $108,864
Salary requests are for: Grants Analyst (1.00) – $82,188. Cost allocations are as follows: full-time salaries – $82,188; benefit costs – $26,676.
Services and Supplies – $120,150
Funding requested is for: program supplies – $150; special contract services – $120,000.
Capital Outlay
No funding requested.
D-51
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:14PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4386 Grant Administration
E10 Personnel Services
0 0 0.00 0.00 41010-400-00000Regular Earnings 0.00 82,188.00 0.00 0.00 0.00 0 0 0.00 0.00 45220-400-00000Benefit Plan 0.00 18,000.00 0.00 0.00 0.00 0 0 0.00 0.00 45250-400-00000P.E.R.S. 0.00 6,518.00 0.00 0.00 0.00 0 0 0.00 0.00 45270-400-00000LTD Insurance 0.00 362.00 0.00 0.00 0.00 0 0 0.00 0.00 45290-400-00000Life Insurance 0.00 604.00 0.00 0.00 0.00 0 0 0.00 0.00 45330-400-00000Medicare 0.00 1,192.00 0.00 0.00 0.00 0 0 0 0 Personnel Services Totals: 0.00 108,864 0 0 0
E20 Services & Supplies
0 0 0.00 0.00 51130-400-00000Program Supplies 0.00 150.00 150.00 0.00 0.00 0 0 0.00 0.00 52450-400-00000Special Contract Services 0.00 120,000.00 120,000.00 0.00 0.00 0 0 0 0 Services & Supplies Totals: 0.00 120,150 120,150 0 0 0 0 0 0 EXPENDITURES TOTALS: 0.00 229,014 120,150 0 0
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
0 0 0 0 DEPT EXPENSES 0.00 229,014 120,150 0 0
0 0 0 0 Grant Administration Totals: 0.00 (229,014) (120,150) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
0 0 0 0 FUND EXPENSES 0.00 229,014 120,150 0 0
GL-Budget Analysis (6/6/2026 - 6:14 PM) Page 1
D-52
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 General Fund Totals: 0.00 (229,014) (120,150) 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
0 0 0 0 REPORT EXPENSES 0.00 229,014 120,150 0 0
0 0 0 0 REPORT TOTALS: 0.00 (229,014) (120,150) 0 0
GL-Budget Analysis (6/6/2026 - 6:14 PM) Page 2
D-53
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Human Services Program: 4386 Grant Administration Object Number 51130 PROGRAM SUPPLIES – $150 Supplies needed for grant applications and community outreach. 52450 SPECIAL CONTRACT SERVICES – $120,000
Grant writing services.
D-54
PROGRAM BUDGET SUMMARY – 1
Program Number 4387
Department Division Program
Human Services After-School Program
Program Description
The Montclair After-School Program (MAP) provides expanded learning opportunities through academic assistance, enrichment and recreation activities to over 800 students in transitional-kindergarten through eighth grade at 7 sites.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 2,217,478 2,345,026 2,262,261
Services and Supplies 274,000 274,000 274,000
Capital Outlay 15,000 15,000 15,000
Total 2,506,478 2,634,026 2,551,261
Personnel Authorized 4.60 (FT) 4.60 (FT) 3.60 (FT)
116.10 (PT) 116.10 (PT) 116.10 (PT)
Source of Funds
After-School Program Grant Fund 2,506,478 2,634,026 2,551,261 Total 2,506,478 2,634,026 2,551,261
D-55
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Director of Human Services 0.05 0.05 0.05 8,678 8,678
Senior Recreation Manager 0.25 0.25 0.25 25,431 25,431
MAP Supervisor 1.00 1.00 1.00 85,584 85,584
MAP Coordinator 3.00 3.00 2.00 198,294 139,488
Administrative Analyst 0.30 0.30 0.30 26,100 26,100
Part-Time
Asst. CM/Human Services Directo 0.10 0.10 0.10 10,710 10,710 Senior Learning Leader 16.00 16.00 16.00 584,053 584,053 Learning Leaders 100.00 100.00 100.00 1,132,730 1,132,730 Full Time 4.60 4.60 3.60 344,087 285,281
Part Time 116.10 116.10 116.10 1,727,493 1,727,493
Benefit Costs 229,577 210,281
PERS Benefit Costs 43,869 39,206
Total Benefit Costs 273,446 249,487
TOTAL 2,345,026 2,262,261
DETAIL OF SALARIES AND WAGES
Department: Human Services
POSITION QUOTA APPROPRIATIONS
Program: 4387 Expanded Learning Program
D-56
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
Human Services 4387 After-School Program
Work Program
The Montclair After School Program (MAP), provided in partnership with the Ontario-Montclair School District through After School Education and Safety (ASES) Expanded Learning Program funds, ASES Supplemental funds and the Expanded Learning Opportunity (ELOP) funds offers enrichment programs, homework assistance, physical education, and recreation activities.
Units of Measure
The Montclair Afterschool Program provides services to over 1,000 students in Transitional-kindergarten through eighth grade at 7 sites.
Personnel Services – $2,345,026
Salary requests are for: Director of Human Services (0.05) – $8,678; Senior Recreation Manager (0.25) – $25,431; MAP Supervisor (1.00) – $85,584; MAP Coordinator (3.00) – $198,294; Administrative Analyst (0.30) – $26,100; Assistant City Manager/Director of Human Services (0.10/part-time) – $10,710; Senior Learning Leader (16.00/parttime) – $584,053; Learning Leaders/Substitute Learning Leader (100.00/part-time) – $1,132,730. Cost allocations are as follows: full-time salaries – $344,087; part-time salaries – $1,727,493; benefit costs – $273,446 Services and Supplies – $274,000
Funding requested is for: uniforms – $8,000; program supplies – $125,000; publication and advertising – $10,000; special contract services – $131,000.
Capital Outlay – $15,000
Funding request is for: MAP office furniture.
D-57
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:16PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1160 After-School Program Grant
4387 After-School Program
E10 Personnel Services
272,381 292,663 363,632.00 0.00 41010-400-00000Regular Earnings - ASP 0.00 344,087.00 285,281.00 0.00 0.00 1,916,549 1,366,565 1,582,966.00 0.00 42020-400-00000Part Time Wages - ASP 0.00 1,727,493.00 1,727,493.00 0.00 0.00 629 52 0.00 0.00 44170-400-00000Holiday Pay 0.00 0.00 0.00 0.00 0.00 5,060 4,468 6,169.00 0.00 44190-400-00000Sick Leave Redemption 0.00 5,611.00 5,611.00 0.00 0.00 0 0 84,900.00 0.00 45220-400-00000Benefit Plan 0.00 83,340.00 65,340.00 0.00 0.00 0 1,834 2,235.00 0.00 45240-400-00000Deferred Compensation 0.00 1,110.00 1,110.00 0.00 0.00 34,907 40,829 48,771.00 0.00 45250-400-00000P.E.R.S. 0.00 43,869.00 39,206.00 0.00 0.00 1,008 1,547 1,582.00 0.00 45270-400-00000LTD Insurance 0.00 1,486.00 1,227.00 0.00 0.00 725 961 1,202.00 0.00 45290-400-00000Life Insurance 0.00 1,042.00 858.00 0.00 0.00 31,824 23,838 27,876.00 0.00 45330-400-00000Medicare 0.00 29,885.00 29,032.00 0.00 0.00 118,826 84,727 98,145.00 0.00 45340-400-00000Social Security 0.00 107,103.00 107,103.00 0.00 0.00 2,381,909 1,817,484 2,217,478 0 Personnel Services Totals: 0.00 2,345,026 2,262,261 0 0 E20 Services & Supplies
13,731 2,030 8,000.00 0.00 51100-400-00000Uniforms 0.00 8,000.00 8,000.00 0.00 0.00 129,922 79,513 125,000.00 0.00 51130-400-00000Program Supplies 0.00 125,000.00 125,000.00 0.00 0.00 4,862 1,497 10,000.00 0.00 52090-400-00000Publication & Advertising 0.00 10,000.00 10,000.00 0.00 0.00 80,789 67,635 131,000.00 0.00 52450-400-00000Special Contract Services 0.00 131,000.00 131,000.00 0.00 0.00 10,718 0 0.00 0.00 52850-400-00000Cellular Phone Expense 0.00 0.00 0.00 0.00 0.00 240,022 150,674 274,000 0 Services & Supplies Totals: 0.00 274,000 274,000 0 0 E30 Capital Outlay
0 0 15,000.00 0.00 62010-400-00000Office Equipment/Furniture 0.00 15,000.00 15,000.00 0.00 0.00 0 0 15,000 0 Capital Outlay Totals: 0.00 15,000 15,000 0 0 GL-Budget Analysis (6/6/2026 - 6:16 PM) Page 1
D-58
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
2,621,930 1,968,158 2,506,478 0 EXPENDITURES TOTALS: 0.00 2,634,026 2,551,261 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
2,621,930 1,968,158 2,506,478 0 DEPT EXPENSES 0.00 2,634,026 2,551,261 0 0 (2,621,930) (1,968,158) (2,506,478) 0 After-School Program Totals: 0.00 (2,634,026) (2,551,261) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
2,621,930 1,968,158 2,506,478 0 FUND EXPENSES 0.00 2,634,026 2,551,261 0 0 (2,621,930) (1,968,158) (2,506,478) 0 After-School Program Grant Totals: 0.00 (2,634,026) (2,551,261) 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
2,621,930 1,968,158 2,506,478 0 REPORT EXPENSES 0.00 2,634,026 2,551,261 0 0 (2,621,930) (1,968,158) (2,506,478) 0 REPORT TOTALS: 0.00 (2,634,026) (2,551,261) 0 0 GL-Budget Analysis (6/6/2026 - 6:16 PM) Page 2
D-59
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Human Services Program: 4387 After School Program Object Number 51100 UNIFORMS – $8,000 Staff uniforms. (After-School Program Grant)
51130 PROGRAM SUPPLIES – $125,000
Expanded Learning Program supplies. (After-School Program Grant) 52090 PUBLICATION AND ADVERTISING – $10,000
Expanded Learning Program advertising materials. (After-School Program Grant) 52450 SPECIAL CONTRACT SERVICES – $131,000
Staffing services, $20,000 (After-School Program Grant) MAP Presenters/Speakers/Instructors, $75,000 (After-School Program Grant) Expanded Learning Program assistance, $36,000 (After-School Program Grant) D-60
CITY OF MONTCLAIR
JUSTIFICATION OF CAPITAL OUTLAY EXPENDITURE REQUESTS
Department: Human Services Program: 4387 After-School Program Object Code Item Justification Cost 62010 MAP Office Furniture The MAP operations have grown and the program requires more space.
The MAP office will be moving to Room D. With the move, office furniture is required for three full-time staff, a space for part-time staff, and storage. $15,000
Total: $15,000
D-61
Police Department
DEPARTMENT BUDGET SUMMARY
Department
Police
Overview
The Police Department meets law enforcement safety needs of the community through the effective utilization of personnel within the Department programs.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 12,193,716 12,880,356 12,120,928
Services and Supplies 1,564,937 1,832,857 1,568,322
Capital Outlay 572,530 418,000 194,400
Total 14,331,183 15,131,213 13,883,650
Personnel Authorized 80.00 (FT) 82.00 (FT) 82.00 (FT)
18.00 (PT) 17.00 (PT) 17.00 (PT)
Department Distribution
Administration 744,752 928,730 715,940
Support Services 948,397 981,622 978,622
Technical Services 579,746 668,891 583,368
Records 789,827 971,095 760,225
Investigations 2,254,875 2,359,706 1,993,662
Uniform Patrol 7,712,075 8,032,293 7,682,957
Communications 1,237,093 1,123,458 1,103,458
Volunteer Services 64,418 65,418 65,418
Total 13,765,651 15,131,213 13,883,650
Source of Funds
General Fund 12,716,516 13,747,186 12,805,023
Forfeiture Fund – State 13,594 0 0
Prop 30/AB 109 Fund 43,834 0 8,000
SB 509 Public Safety Fund 486,895 575,977 486,177
Forfeiture Fund – Federal 152,154 0 0
State Forfeiture – 15% Set Aside 8,000 0 0
School District Grant Fund 208,050 219,450 219,450
COPS ELEAS Grant Fund 249,872 200,000 200,000
Bureau of Justice Assistance 4,022 0 0
Safety Department Grants 79,014 0 0
Equipment Replacement Fund 369,232 388,600 165,000
Total 14,331,183 15,131,213 13,883,650
E-1
PAGE 1 OF 6
DEPARTMENT: POLICE
Salary Date Salary Calculations Total
Class Title/ Range Last Step First Rate Second Rate SalaryEmployee Name July 1 Raise Months Rate Months Rate Next Year Full Time:Police Chief Jason Reed D 01/13/25 6.0 20,027 6.0 21,087 246,684 246,684Police Captain Brian Ventura E 12.0 16,951 203,412 203,412Police Lieutenant Rick Domingquez B 12/15/25 5.6 13,443 6.4 14,115 165,617 165,617 Brandon Kumanski E 12.0 14,821 177,852 177,852 Michael Zerr C 08/26/25 1.6 13,443 10.4 14,115 168,305 168,305Police Sergeant Javier Aguilar E 12.0 12,381 148,572 148,572 Anthony del Rio B 07/13/25 0.4 10,696 11.6 11,230 134,546 134,546 Brandie Diaz A 01/12/26 6.5 10,187 5.5 10,696 125,044 125,044 Rodelino Godoy E 12.0 12,381 148,572 148,572 Andrew Graziano E 12.0 12,381 148,572 148,572 Miguel Huerta E 12.0 12,381 148,572 148,572
Michael Pena D 03/12/25 8.5 11,792 3.5 12,381 143,566 143,566 Jacob Riedell E 12.0 12,381 148,572 148,572 Nicholas Sanchez C 09/25/25 2.9 11,230 9.1 11,792 139,874 139,874Police Officer Amanda Aguilar B 05/19/25 10.7 8,045 1.3 8,447 97,063 97,063 Fernando Anzaldo A 10/13/25 3.5 7,661 8.5 8,045 95,196 95,196 Brian Blyther E 12.0 9,313 111,756 111,756 Brandon Burns D 01/06/26 6.3 8,870 5.7 9,313 108,965 108,965
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
DEPARTMENT SUMMARY
Next Year
Recommended by
Administration
Includes % Increase (if any)
E-2
PAGE 2 OF 6
DEPARTMENT: POLICE
Salary Date Salary Calculations Total
Class Title/ Range Last Step First Rate Second Rate SalaryEmployee Name July 1 Raise Months Rate Months Rate Next Year
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
DEPARTMENT SUMMARY
Next Year
Recommended by
Administration
Includes % Increase (if any)
Police Officer (continued) Jerad Burns E 12.0 9,313 111,756 111,756 Luis Calvillo E 12.0 9,313 111,756 111,756 Josafhat Cardenas Borboa D 09/12/25 2.4 8,870 9.6 9,313 110,693 110,693 Ricci Desist E 12.0 9,313 111,756 111,756 Joshua Foster B 04/14/25 9.6 8,045 2.4 8,447 97,505 97,505 Baltazar Gallardo B 04/21/25 9.8 8,045 2.2 8,447 97,424 97,424 Joshua Garabedian E 12.0 9,313 111,756 111,756 Angel Gutierrez C 01/22/25 6.8 8,447 5.2 8,870 103,564 103,564 Alma Hernandez E 12.0 9,313 111,756 111,756 Salvador Herrera E 12.0 9,313 111,756 111,756
Miguel Hidalgo E 12.0 9,313 111,756 111,756 Natalia Hidalgo D 12/19/25 5.7 8,870 6.3 9,313 109,231 109,231 Jesse James E 12.0 9,313 111,756 111,756 Ricky Julien C 02/20/26 7.8 8,447 4.2 8,870 103,141 103,141 Angel Lara A 01/05/26 6.8 7,661 5.2 8,045 93,929 93,929 Jorge Lopez E 12.0 9,313 111,756 111,756 Sean Mackey E 12.0 9,313 111,756 111,756 Anthony Maldonado B 07/22/25 0.7 8,045 11.3 8,447 101,083 101,083 Isaac Mendez C 08/28/25 1.9 8,447 10.1 8,870 105,636 105,636 Destinee Mireles E 12.0 9,313 111,756 111,756 Travis Mondrala E 12.0 9,313 111,756 111,756 George Morones C 11/06/25 4.3 8,447 7.7 8,870 104,621 104,621 Ivan Oseguera D 12/19/25 5.7 8,870 6.3 9,313 109,231 109,231 Bruno Parra-Camacho C 05/06/25 10.3 8,447 1.7 8,870 102,083 102,083 Amanda Riedell E 12.0 9,313 111,756 111,756 Danielle Rodriguez E 12.0 9,313 111,756 111,756 E-3
PAGE 3 OF 6
DEPARTMENT: POLICE
Salary Date Salary Calculations Total
Class Title/ Range Last Step First Rate Second Rate SalaryEmployee Name July 1 Raise Months Rate Months Rate Next Year
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
DEPARTMENT SUMMARY
Next Year
Recommended by
Administration
Includes % Increase (if any)
Police Officer (continued) Robert Saldana Jr B 07/15/24 0.5 8,045 11.5 8,447 101,163 101,163 Steven Silos C 11/13/25 4.5 8,447 7.5 8,870 104,537 104,537 Francisco Soberanes B 09/05/25 2.2 8,045 9.8 8,447 100,480 100,480 Angelo St. John E 12.0 9,313 111,756 111,756 Kyle Taylor D 07/25/25 0.8 8,870 11.2 9,313 111,402 111,402 Christopher Vera E 12.0 9,313 111,756 111,756 Jaime Yoteco E 12.0 9,313 111,756 111,756 Eric Zamora E 12.0 9,313 111,756 111,756 Vacant A 12.0 7,661 91,932 91,932 Vacant A 12.0 7,661 91,932 91,932 Vacant A 12.0 7,661 91,932 91,932 Vacant in lieu (Unfunded) A 12.0 0 0 0 Vacant in lieu (Unfunded) A 12.0 0 0 0Police Services Supervisor Melisa Schneider D 01/03/26 6.2 7,184 5.8 7,543 88,290 88,290 Administrative Analyst
Marci Butler E 12.0 7,250 87,000 87,000Administrative Coordinator Deborah Maldonado E 12.0 6,973 83,676 83,676 Administrative Specialist
Jennifer Noritake E 12.0 5,248 62,976 62,976
E-4
PAGE 4 OF 6
DEPARTMENT: POLICE
Salary Date Salary Calculations Total
Class Title/ Range Last Step First Rate Second Rate SalaryEmployee Name July 1 Raise Months Rate Months Rate Next Year
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
DEPARTMENT SUMMARY
Next Year
Recommended by
Administration
Includes % Increase (if any)
Crime Analyst Vanessa Mejia E 12.0 7,131 85,572 85,572
Police Dispatch Supervisor
Brenda Isita E 12.0 8,716 104,592 104,592Senior Police Dispatcher Audrey Adamson A 07/01/26 6.0 5,398 6.0 5,668 66,396 66,396 Michael Caraza E 12.0 6,561 78,732 78,732 Efrain Hernandez E 12.0 6,561 78,732 78,732 Desiree Mercado A 07/01/26 12.0 6,561 0.0 6,249 78,732 78,732 Nadine Portillo D 04/23/25 9.9 6,249 2.1 6,561 75,643 75,643 Laura Rico E 12.0 6,561 78,732 78,732 Corrina Torres A 10/27/25 3.9 5,398 8.1 5,668 66,963 66,963 Diana Tuitavake A 11/17/25 4.6 5,398 7.4 5,668 66,774 66,774 Rayza Virgen-Estrada C 09/27/25 2.9 5,951 9.1 6,249 74,124 74,124Police Services Specialist Cristina Arizpe E 03/25/25 12.0 4,681 56,172 56,172
Esperanza Banuelos C 01/28/26 7.0 4,246 5.0 4,458 52,012 52,012 Silvia Carlos E 12.0 4,681 56,172 56,172 Eliana Lopez E 12.0 4,681 56,172 56,172
Elizabeth Ramirez E 12.0 4,681 56,172 56,172 Margarita Vazquez A 08/25/25 1.8 3,851 10.2 4,044 48,181 48,181 Vacant - Frozen - Unfunded A 12.0 0 0 0
Vacant - Frozen - Unfunded A 12.0 0 0 0
E-5
PAGE 5 OF 6
DEPARTMENT: POLICE
Salary Date Salary Calculations Total
Class Title/ Range Last Step First Rate Second Rate SalaryEmployee Name July 1 Raise Months Rate Months Rate Next Year
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
DEPARTMENT SUMMARY
Next Year
Recommended by
Administration
Includes % Increase (if any)
Property Custody Clerk Alyssa Greteman C 04/07/25 9.3 4,808 2.7 5,048 58,344 58,344 Receptionist/Office Specialist
Christina Cooper Roy B 08/25/25 1.8 3,811 10.2 4,002 47,680 47,680Administration to other Departments/Entities Police Services (CFD - Paseos/Alexan) -16,707 -16,707 Police Services (CFD - Arrow Station/Kendry) -4,417 -4,417 Police Services (CFD - Village at Montclair) -37,198 -37,198 Public Services (CFD - Alexan Kendry Expansion) -13,518 -13,518 Public Safety Admin (CFD - Paseos/Alexan) -5,490 -5,490 Public Safety Admin (CFD - Arrow Station/Kendry) -2,746 -2,746 Public Safety Admin (CFD - Village at Montclair) -3,750 -3,750 Public Safety Admin (CFD - Alexan Kendry Expansion) -2,500 -2,500Part Time:Police Officer David Taylor (24 hrs week) 52.18 hr. 65,121 65,121 Police Background Investigator
Ronald Foss (20 hrs week) 52.18 hr. 54,267 54,267
Reserve Police Officer
David Conrad 12.0 300 3,600 3,600
Keith Dow 12.0 300 3,600 3,600
Ronald Foss - Captain 12.0 600 7,200 7,200 Randolph Ortiz - Sergeant 12.0 400 4,800 4,800 E-6
PAGE 6 OF 6
DEPARTMENT: POLICE
Salary Date Salary Calculations Total
Class Title/ Range Last Step First Rate Second Rate SalaryEmployee Name July 1 Raise Months Rate Months Rate Next Year
CITY OF MONTCLAIR - WORKSHEET
PERSONNEL DETAIL & SALARY CALCULATIONS
DEPARTMENT SUMMARY
Next Year
Recommended by
Administration
Includes % Increase (if any)
Reserve Police Officer (continued) Vacant 12.0 300 3,600 3,600 Vacant 12.0 300 3,600 3,600
Police Cadet
Amaris Flores (25 hrs week) 18.39 hr. 19.31 hr 24,506 24,506 Lily Flores (25 hrs week) 17.51 hr. 18.39 hr 23,336 23,336 Joshua Julien (25 hrs week) 17.51 hr. 18.39 hr 23,336 23,336 Nicholas Torres (25 hrs week) 18.39 hr. 19.31 hr 24,506 24,506 Andrea Zamudio-Bedolla (25 hrs week) 17.51 hr. 18.39 hr 23,336 23,336 Vacant (25 hrs week) - Frozen - Unfunded 0.00 hr. 0.00 hr 0 0 Vacant (25 hrs week) - Frozen - Unfunded 0.00 hr. 0.00 hr 0 0 Data Entry Clerk
Marina Hernandez (30 hrs week) 17.94 hr. 18.84 hr 28,688 28,688 Nguyet Trinh Khac Ly (30 hrs week) 18.84 hr. 19.78 hr 30,123 30,123Senior Police Dispatcher (Relief) 00 Salary Requirements: (FT) 8,125,380 8,125,380
(PT) 323,619 323,619
TOTAL 8,448,999 8,448,999
E-7
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Sworn
Police Chief 1.00 1.00 1.00 246,684 246,684
Captain 1.00 1.00 1.00 203,412 203,412
Lieutenant 3.00 3.00 3.00 511,774 511,774
Sergeant 9.00 9.00 9.00 1,285,890 1,285,890
Officer 43.00 43.00 43.00 4,375,931 4,356,107
Admin other Depts - CFDs -71,840 -71,840
Civilian
Police Services Supervisor 1.00 1.00 1.00 88,290 88,290 Administrative Analyst 1.00 1.00 1.00 87,000 87,000
Administrative Coordinator 1.00 1.00 1.00 83,676 83,676 Administrative Specialist 1.00 1.00 1.00 62,976 62,976
Crime Analyst 1.00 1.00 1.00 85,572 85,572
Police Dispatch Supervisor 1.00 1.00 1.00 104,592 104,592 Police Services Specialist 6.00 8.00 8.00 417,305 324,881 Police Dispatcher 2.00 0.00 0.00 0 0
Senior Police Dispatcher 7.00 9.00 9.00 664,828 664,828 Property Custody Clerk 1.00 1.00 1.00 58,344 58,344
Receptionist/Office Specialist 1.00 1.00 1.00 47,680 47,680 Admin other Depts - CFDs -14,486 -14,486
Part-Time
Police Officer 1.00 1.00 1.00 65,121 65,121
Police Background Investigator 1.00 1.00 1.00 54,267 54,267 Reserve Officer 6.00 6.00 6.00 26,400 26,400
Police Cadet 7.00 7.00 7.00 164,522 119,020
Data Entry Clerk 2.00 2.00 2.00 58,811 58,811
Senior Police Dispatcher (Relief) 1.00 0.00 0.00 0 0
Full Time 80.00 82.00 82.00 8,323,954 8,211,706
Admin other Departments -86,326 -86,326
Total FT Salaries 8,237,628 8,125,380
Part Time 18.00 17.00 17.00 369,121 323,619
Additional Pay 197,494 191,404
Overtime 1,000,000 450,000
Total Salaries & Wages 9,804,243 9,090,403
Benefit Costs 1,800,020 1,764,519
PERS Benefit Costs 1,276,093 1,266,006
Total Benefit Costs 3,076,113 3,030,525
TOTAL 12,880,356 12,120,928
DETAIL OF SALARIES AND WAGES
Department: Police Program: Department Summary
POSITION QUOTA APPROPRIATIONS
E-8
PROGRAM BUDGET SUMMARY – 1
Program Number 4421
Department Division Program
Police Administration
Program Description
The Chief of Police and his management staff are responsible for developing and administering policies, processes, and feedback systems necessary to create a dynamic and proactive organizational environment conducive to the achievement of Department goals and objectives.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 442,768 460,403 460,403
Services and Supplies 260,800 349,727 255,537
Capital Outlay 41,184 118,600 0
Total 744,752 928,730 715,940
Personnel Authorized 2.00 (FT) 2.00 (FT) 2.00 (FT)
Source of Funds
General Fund 463,568 496,393 484,003
Prop 30/AB 109 Fund 7,700 0 8,000
SB 509 Public Safety Fund 224,300 313,737 223,937
Forfeiture Fund – Federal 41,184 0 0
State Forfeiture – 15% Set Aside 8,000 0 0
Equipment Replacement Fund 0 118,600 0
Total 744,752 928,730 715,940
E-9
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Police Chief 1.00 1.00 1.00 246,684 246,684
Administrative Coordinator 1.00 1.00 1.00 83,676 83,676 Admin other Depts - CFDs -14,486 -14,486
Full Time 2.00 2.00 2.00 330,360 330,360
Admin other Departments -14,486 -14,486
Total FT Salaries 315,874 315,874
Additional Pay 900 900
Overtime 1,000 1,000
Total Salaries & Wages 317,774 317,774
Benefit Costs 60,479 60,479
PERS Benefit Costs 82,150 82,150
Total Benefit Costs 142,629 142,629
TOTAL 460,403 460,403
DETAIL OF SALARIES AND WAGES
Department: Police
POSITION QUOTA APPROPRIATIONS
Program: 4421 Administration
E-10
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
Police 4421 Administration
Work Program
1. Constantly monitor and direct Department operations to assure maximum effectiveness.
2. Attend regularly scheduled City and Department meetings.
3. Maintain community involvement by representing the Department at law enforcement and community events and forums.
4. Develop, update, and maintain police and procedural manual for Department operations.
5. Process and review employee payroll bi–weekly.
6. Provide resolution and disciplinary actions, if warranted, for internal investigations.
Units of Measure
1. Measured by the activity and productivity of approximately 100 employees in all eight Department programs.
2. Attend City Council and City Staff meetings, monthly Department staff meetings, and monthly San Bernardino County Chiefs and Sheriff Association meetings.
3. Attend law enforcement and/or community events and forums throughout the community.
4. Update policy and procedural manual annually to incorporate legislative changes and Department directives.
5. Process and review payroll bi–weekly for approximately 100 employees.
Personnel Services – $460,403
Salary requests are for: Police Chief (1.00) – $246,684; Administrative Coordinator (1.00) – $83,676; Admin Other Departments – CFDs – <$14,486>. Cost allocations are as follows: full–time salaries – $315,874; additional pay – $900; overtime – $1,000; benefit costs – $142,629.
Services and Supplies – $349,727
Funding requested is for: books and publications – $100; dues and memberships – $4,640; travel and meetings – $10,250; special contract services – $324,237; educational grants – $2,500; small equipment – $5,000; miscellaneous expenditures – $3,000.
Capital Outlay – $118,600
Funding requested is for: two administrative vehicles – $100,000; emergency equipment for two administrative vehicles – $18,600.
E-11
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:16PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4421 Administration
E10 Personnel Services
207,277 315,326 317,826.00 0.00 41010-400-00000Regular Earnings 0.00 330,360.00 330,360.00 0.00 0.00 (6,807) (7,487) -14,486.00 0.00 41017-400-00000CFD Admin Reimbursement 0.00 -14,486.00 -14,486.00 0.00 0.00 349 619 1,000.00 0.00 43010-400-00000Overtime 0.00 1,000.00 1,000.00 0.00 0.00 263 4,983 4,983.00 0.00 44190-400-00000Sick Leave Redemption 0.00 7,031.00 7,031.00 0.00 0.00 866 904 900.00 0.00 44250-400-00000Bilingual Pay 0.00 900.00 900.00 0.00 0.00 0 0 36,600.00 0.00 45220-400-00000Benefit Plan 0.00 37,800.00 37,800.00 0.00 0.00 3,532 8,796 9,366.00 0.00 45240-400-00000Deferred Compensation 0.00 7,401.00 7,401.00 0.00 0.00 35,497 74,953 78,661.00 0.00 45250-400-00000P.E.R.S. 0.00 82,150.00 82,150.00 0.00 0.00 722 1,309 1,402.00 0.00 45270-400-00000LTD Insurance 0.00 1,457.00 1,457.00 0.00 0.00 922 1,783 1,908.00 0.00 45290-400-00000Life Insurance 0.00 2,000.00 2,000.00 0.00 0.00 3,036 4,677 4,608.00 0.00 45330-400-00000Medicare 0.00 4,790.00 4,790.00 0.00 0.00 245,658 405,863 442,768 0 Personnel Services Totals: 0.00 460,403 460,403 0 0 E20 Services & Supplies
0 0 100.00 0.00 51020-400-00000Books and Publications 0.00 100.00 100.00 0.00 0.00 2,757 3,275 3,200.00 0.00 52120-400-00000Dues & Memberships 0.00 4,640.00 3,500.00 0.00 0.00 5,613 7,494 7,000.00 0.00 52130-400-00000Travel & Meetings 0.00 10,250.00 7,000.00 0.00 0.00 1,964 1,964 2,500.00 0.00 52450-400-00000Special Contract Services 0.00 10,500.00 2,500.00 0.00 0.00 2,850 0 2,500.00 0.00 52530-400-00000Educational Grants 0.00 2,500.00 2,500.00 0.00 0.00 1,469 9,632 0.00 0.00 52690-400-00000Small Equipment 0.00 5,000.00 5,000.00 0.00 0.00 12,975 0 0.00 0.00 52850-400-00000Cellular Phone Expense 0.00 0.00 0.00 0.00 0.00 2,978 1,647 3,000.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 3,000.00 3,000.00 0.00 0.00 30,606 24,011 18,300 0 Services & Supplies Totals: 0.00 35,990 23,600 0 0 GL-Budget Analysis (6/6/2026 - 6:16 PM) Page 1
E-12
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
276,264 429,874 461,068 0 EXPENDITURES TOTALS: 0.00 496,393 484,003 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
276,264 429,874 461,068 0 DEPT EXPENSES 0.00 496,393 484,003 0 0 (276,264) (429,874) (461,068) 0 Administration Totals: 0.00 (496,393) (484,003) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
276,264 429,874 461,068 0 FUND EXPENSES 0.00 496,393 484,003 0 0 (276,264) (429,874) (461,068) 0 General Fund Totals: 0.00 (496,393) (484,003) 0 0 1140 Forfeiture Fund - State
4421 Administration
E20 Services & Supplies
348 0 0.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 0.00 0.00 0.00 0.00 348 0 0 0 Services & Supplies Totals: 0.00 0 0 0 0
348 0 0 0 EXPENDITURES TOTALS: 0.00 0 0 0 0
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
348 0 0 0 DEPT EXPENSES 0.00 0 0 0 0
(348) 0 0 0 Administration Totals: 0.00 0 0 0 0
0 0 0 0 FUND REVENUES 0.00 0 0 0 0
348 0 0 0 FUND EXPENSES 0.00 0 0 0 0
(348) 0 0 0 Forfeiture Fund - State Totals: 0.00 0 0 0 0 1141 Prop 30/AB 109
4421 Administration
E20 Services & Supplies
0 0 7,700.00 0.00 52450-400-00000Special Contract Services 0.00 0.00 8,000.00 0.00 0.00 GL-Budget Analysis (6/6/2026 - 6:16 PM) Page 2
E-13
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 7,700 0 Services & Supplies Totals: 0.00 0 8,000 0 0 0 0 7,700 0 EXPENDITURES TOTALS: 0.00 0 8,000 0 0
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
0 0 7,700 0 DEPT EXPENSES 0.00 0 8,000 0 0
0 0 (7,700) 0 Administration Totals: 0.00 0 (8,000) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
0 0 7,700 0 FUND EXPENSES 0.00 0 8,000 0 0
0 0 (7,700) 0 Prop 30/AB 109 Totals: 0.00 0 (8,000) 0 0 1143 SB 509 Public Safety Fund
4421 Administration
E20 Services & Supplies
226,135 232,095 224,300.00 0.00 52450-400-00000Special Contract Services 0.00 313,737.00 223,937.00 0.00 0.00 226,135 232,095 224,300 0 Services & Supplies Totals: 0.00 313,737 223,937 0 0 226,135 232,095 224,300 0 EXPENDITURES TOTALS: 0.00 313,737 223,937 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
226,135 232,095 224,300 0 DEPT EXPENSES 0.00 313,737 223,937 0 0 (226,135) (232,095) (224,300) 0 Administration Totals: 0.00 (313,737) (223,937) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
226,135 232,095 224,300 0 FUND EXPENSES 0.00 313,737 223,937 0 0 (226,135) (232,095) (224,300) 0 SB 509 Public Safety Fund Totals: 0.00 (313,737) (223,937) 0 0 1144 Forfeiture Fund-Federal/DOJ
4421 Administration
GL-Budget Analysis (6/6/2026 - 6:16 PM) Page 3
E-14
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
E20 Services & Supplies
27,478 0 0.00 0.00 52850-400-00000Cellular Phone Expense 0.00 0.00 0.00 0.00 0.00 27,478 0 0 0 Services & Supplies Totals: 0.00 0 0 0 0
E30 Capital Outlay
0 12,500 0.00 0.00 62010-400-00000Office Equipment/Furniture 0.00 0.00 0.00 0.00 0.00 0 0 0.00 0.00 62020-400-00000Transportation & Work Equipmen 0.00 0.00 0.00 0.00 0.00 0 12,500 0 0 Capital Outlay Totals: 0.00 0 0 0 0
27,478 12,500 0 0 EXPENDITURES TOTALS: 0.00 0 0 0 0
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
27,478 12,500 0 0 DEPT EXPENSES 0.00 0 0 0 0
(27,478) (12,500) 0 0 Administration Totals: 0.00 0 0 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
27,478 12,500 0 0 FUND EXPENSES 0.00 0 0 0 0
(27,478) (12,500) 0 0 Forfeiture Fund-Federal/DOJ Totals: 0.00 0 0 0 0 1146 State Forfeiture -15% Setaside
4421 Administration
E20 Services & Supplies
7,174 7,741 0.00 0.00 51130-400-00000Program Supplies 0.00 0.00 0.00 0.00 0.00 7,174 7,741 0 0 Services & Supplies Totals: 0.00 0 0 0 0 7,174 7,741 0 0 EXPENDITURES TOTALS: 0.00 0 0 0 0
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
7,174 7,741 0 0 DEPT EXPENSES 0.00 0 0 0 0
(7,174) (7,741) 0 0 Administration Totals: 0.00 0 0 0 0 GL-Budget Analysis (6/6/2026 - 6:16 PM) Page 4
E-15
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 FUND REVENUES 0.00 0 0 0 0
7,174 7,741 0 0 FUND EXPENSES 0.00 0 0 0 0
(7,174) (7,741) 0 0 State Forfeiture -15% Setaside Totals: 0.00 0 0 0 0 1750 Equipment Replacement Fund
4421 Administration
E30 Capital Outlay
0 0 0.00 0.00 62020-400-00000Transportation & Work Equipmen 0.00 100,000.00 0.00 0.00 0.00 0 0 0.00 0.00 62050-400-00000Other Equipment 0.00 18,600.00 0.00 0.00 0.00 0 0 0 0 Capital Outlay Totals: 0.00 118,600 0 0 0
0 0 0 0 EXPENDITURES TOTALS: 0.00 118,600 0 0 0
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
0 0 0 0 DEPT EXPENSES 0.00 118,600 0 0 0
0 0 0 0 Administration Totals: 0.00 (118,600) 0 0 0
0 0 0 0 FUND REVENUES 0.00 0 0 0 0
0 0 0 0 FUND EXPENSES 0.00 118,600 0 0 0
0 0 0 0 Equipment Replacement Fund Totals: 0.00 (118,600) 0 0 0 0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
537,399 682,210 693,068 0 REPORT EXPENSES 0.00 928,730 715,940 0 0 (537,399) (682,210) (693,068) 0 REPORT TOTALS: 0.00 (928,730) (715,940) 0 0 GL-Budget Analysis (6/6/2026 - 6:16 PM) Page 5
E-16
WORKSHEET - JUSTIFICATION OF
CONFERENCE AND IN-SERVICE TRAINING REQUEST
SCHEDULE A – TRAVEL & MEETINGS
Department: Police Program: 4421 Administration Object Name and Title of Person Place Where Event Date(s) Total Est. Code Requesting Travel Allowance Reason for Expenditure will be Held of Event Expense 52130 Police Chief San Bernardino County Chiefs San Bernardino County TBA $440 Meetings and Training 52130 Police Chief San Bernardino County Chiefs Indian Wells, CA October 2026 $1,200 Annual Training Conference 52130 Police Chief CPCA Training Symposium TBA April 2027 $2,000 52130 Police Chief Legislative Day Sacramento, CA March 2027 $1,430 52130 Police Chief International Association of Chiefs Orlando, FL October 2026 $4,300 of Police (IACP) Annual Conference and Exposition
52130 Police Department Staff Attendance at Awards Banquets TBA TBA $440 52130 Police Department Staff Montclair Chamber Breakfasts TBA TBA $440 Total: $10,250
(Only $7,000 approved in City Manager’s Budget)
E-17
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Police Program: 4421 Administration Object Number 51020 BOOKS AND PUBLICATIONS – $100 Management and supervisory books and publications.
52120 DUES AND MEMBERSHIPS – $4,640 (Only $3,500 approved in City Manager’s Budget) San Bernardino County Police Chiefs’ and Sheriff Association, $500 California Peace Officers’ Association (CPOA) (Chief of Police, Captain, three Lieutenants), $875 California Police Chiefs’ Association (CPCA) (Chief of Police, Captain, three Lieutenants), $1,485 California Law Enforcement Association of Records Supervisors (CLEARS), $75 Computerized California Law Enforcement Telecommunication System Users Group (CCUG), $150 California Association of Property and Evidence (CAPE), $180 National Notary Association (NNA), $160 California Narcotic Officers’ Association (CNOA), $100 California Chapter of the National Emergency Number Association, Inc. (CALNENA), $155 International Association of Chiefs of Police (IACP), $220 Public Safety Peer Support Association (PSPSA), $400 Southern California Crime and Intelligence Analysts’ Association (SCCIAA) plus International Association of Crime Analysts (IACA), $45 Inland Empire Crime and Intelligence Analysts Association (IECIAA), $45 International Association of Law Enforcement Intelligence Analysts (IALEIA), $50 California Association of Tactical Officers (CATO) (SWAT Team Members), $175 National Real Time Crime Center Association (NRTCCA), $25 52130 TRAVEL AND MEETING EXPENSES – $10,250 (Only $7,000 approved in City Manager’s Budget) Attendance at legislative, management, administrative and labor conferences and meetings – for detail see “Worksheet – Justification of Conference and In–Service Training Request Schedule A – Travel & Meetings.” 52450 SPECIAL CONTRACT SERVICES – $324,237 (Only $234,437 approved in City Manager’s Budget) Agreement with San Bernardino County for radio access and maintenance for all City radios, including dispatch console access and maintenance, $117,255 (SB 509 Fund) (continued on next page) E-18
CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Police Program: 4421 Administration Object Number 52450 SPECIAL CONTRACT SERVICES – continued Mark43/CommSys/DOJ software support (includes Computer–Aided Dispatch [CAD], Records Management System [RMS], and all connections, customer service, maintenance, and data lake), $179,600 (SB 509 Fund) (Only $89,800 approved in City Manager’s Budget) Annual contract for policy and procedural manual update and Daily Training Bulletins, $13,075 (SB 509 Fund) Annual contract for Daily Training Bulletin management services, $3,807 (SB 509 Fund) WeTip annual call center service, $2,500 Annual subscription for specialized comprehensive law enforcement application software with LEFTA Systems, $8,000 (Prop 30) 52530 EDUCATIONAL GRANTS – $2,500
Per MOUs, education grants are provided to employees for education-related expenses. 52690 SMALL EQUIPMENT – $5,000
Chairs for miscellaneous offices to replace broken and worn-out chairs (5 @ $1,000 each) 52990 MISCELLANEOUS EXPENDITURES – $3,000
Department award presentation items.
E-19
CITY OF MONTCLAIR
JUSTIFICATION OF CAPITAL OUTLAY EXPENDITURE REQUESTS
Department: Police Program: 4421 Administration
Object Code Item Justification Cost 62020 Administrative Vehicle Unit #402 is currently assigned to Administration and is in need of replacement. $50,000 This vehicle is a 2018 Ford Explorer that is nearing 150,000 miles. It has small dents and scratches throughout its exterior and has the highest mileage of all the current administrative vehicles. The City mechanic reviewed and approved this replacement recommendation. The Department is requesting to purchase one new 2026 Chevrolet Traverse. (Equipment Replacement Fund) 62020 Administrative Vehicle Unit #405 is currently assigned to Administration and is in need of replacement. $50,000 This vehicle is a 2014 Ford Explorer with 128,000 miles. It has had cooling and heating issues along with numerous repairs for engine and exhaust issues. The A/C compressor had to be replaced as well as the water pump and several oxygen sensors. The catalytic converter was also replaced, and numerous transmission seals were replaced. The City mechanic reviewed and approved this replacement recommendation. The Department is requesting to purchase one new 2026 Ford Explorer. (Equipment Replacement Fund)
62050 Emergency Vehicle Emergency equipment and installation for two administrative vehicles (2 @ $9,300 each). $18,600 Conversion (Equipment Replacement Fund)
Total: $118,600
(Not approved in City Manager’s Budget)
E-20
PROGRAM BUDGET SUMMARY – 1
Program Number 4422
Department Division Program
Police Support Services
Program Description
This program is responsible for the coordination and management of Support Services, Technical Services, Investigations, Communications, Records Bureau, and supervision of the Administrative Analyst. Personnel in this department are responsible for conducting internal affairs and pre-employment investigations, conducting research and implementation of new technology to increase efficiency, coordinating personnel and vocational training, as well as providing support services for all Department programs.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 938,987 971,167 971,167
Services and Supplies 9,410 10,455 7,455
Capital Outlay 0 0 0
Total 948,397 981,622 978,622
Personnel Authorized 4.00 (FT) 4.00 (FT) 4.00 (FT)
2.00 (PT) 2.00 (PT) 2.00 (PT)
Source of Funds
General Fund 941,897 978,247 975,247
SB 509 Public Safety Fund 6,500 3,375 3,375
Total 948,397 981,622 978,622
E-21
Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Captain 1.00 1.00 1.00 203,412 203,412
Lieutenant 1.00 1.00 1.00 168,305 168,305
Police Officer 1.00 1.00 1.00 111,756 111,756
Administrative Analyst 1.00 1.00 1.00 87,000 87,000
Part-Time
Police Officer 1.00 1.00 1.00 65,121 65,121
Police Background Investigato 1.00 1.00 1.00 54,267 54,267 Full Time 4.00 4.00 4.00 570,473 570,473
Part Time 2.00 2.00 2.00 119,388 119,388
Additional Pay 5,434 5,434
Overtime 1,000 1,000
Total Salaries & Wages 696,295 696,295
Benefit Costs 130,559 130,559
PERS Benefit Costs 144,313 144,313
Total Benefit Costs 274,872 274,872
TOTAL 971,167 971,167
DETAIL OF SALARIES AND WAGES
POSITION QUOTA APPROPRIATIONS
Department: Police Program: 4422 Support Services
E-22
PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
Police 4422 Support Services
Work Program
1. Provide opportunities for career development needs of Department personnel.
2. Audit and maintain Department training records.
3. Assist and coordinate the training programs for all Department personnel that meet the standards set forth by the Commission on Peace Officer Standards and Training (P.O.S.T.) and the City of Montclair.
4. Conduct internal affairs and pre–employment investigations.
5. Oversee preparations and audit of budget process.
6. Schedule, audit, and maintain overall purchasing for the Department.
7. Evaluate and manage Technical Services.
8. Maintain and update policy manual annually.
Units of Measure
1. Provide appropriate training for approximately 100 employees.
2. Audit and maintain Department training records for approximately 100 employees.
3. Maintain agency compliance with State and City mandates for training.
4. Complete quality mandated internal affairs investigations and pre–employment investigations within four months of assignment.
5. Complete an accurate and timely submission of the annual budget and operate within budgeted funds.
6. Perform product research, purchasing, audit, and invoice processing on a daily basis.
7. Monitor the quality of services provided by Technical Services, Investigations, Records Bureau, and Communications.
8. Manage departmental grants.
Personnel Services – $971,167
Salary requests are for: Captain (1.00) – $203,412; Lieutenant (1.00) – $168,305; Police Officer (1.00) – $111,756; Administrative Analyst (1.00) – $87,000; Police Officer (1.00/part-time) – $65,121; Police Background Investigator (1.00/part-time) – $54,267. Cost allocations are as follows: full–time salaries – $570,473; part-time salaries – $119,388; additional pay – $5,434; overtime – $1,000; benefit costs – $274,872.
Services and Supplies – $10,455
Funding requested is for: books and publications – $1,730; special contract services – $6,375; miscellaneous expenditures – $2,350.
Capital Outlay
No funding requested.
E-23
General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:17PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4422 Support Services
E10 Personnel Services
534,590 631,088 575,800.00 0.00 41010-400-00000Regular Earnings 0.00 570,473.00 570,473.00 0.00 0.00 50,056 51,590 91,375.00 0.00 42020-400-00000Part Time Wages 0.00 119,388.00 119,388.00 0.00 0.00 20,633 9,540 1,500.00 0.00 43010-400-00000Overtime 0.00 1,000.00 1,000.00 0.00 0.00 5,216 5,451 5,425.00 0.00 44180-400-00000Longevity Conduct Pay 0.00 5,588.00 5,588.00 0.00 0.00 10,577 9,328 12,991.00 0.00 44190-400-00000Sick Leave Redemption 0.00 13,190.00 13,190.00 0.00 0.00 0 0 2,713.00 0.00 44200-400-00000FTO Incentive 0.00 2,794.00 2,794.00 0.00 0.00 2,100 2,110 4,550.00 0.00 44240-400-00000POST Certificate Pay 0.00 2,100.00 2,100.00 0.00 0.00 540 543 540.00 0.00 44370-400-00000Uniform Maintenance 0.00 540.00 540.00 0.00 0.00 0 0 72,300.00 0.00 45220-400-00000Benefit Plan 0.00 74,100.00 74,100.00 0.00 0.00 13,658 14,892 15,212.00 0.00 45240-400-00000Deferred Compensation 0.00 14,868.00 14,868.00 0.00 0.00 132,918 144,470 145,729.00 0.00 45250-400-00000P.E.R.S. 0.00 144,313.00 144,313.00 0.00 0.00 1,958 2,340 2,359.00 0.00 45270-400-00000LTD Insurance 0.00 2,317.00 2,317.00 0.00 0.00 2,545 3,074 3,154.00 0.00 45290-400-00000Life Insurance 0.00 3,091.00 3,091.00 0.00 0.00 9,094 10,340 9,674.00 0.00 45330-400-00000Medicare 0.00 10,002.00 10,002.00 0.00 0.00 292 164 5,665.00 0.00 45340-400-00000Social Security 0.00 7,403.00 7,403.00 0.00 0.00 784,178 884,930 948,987 0 Personnel Services Totals: 0.00 971,167 971,167 0 0 E20 Services & Supplies
2,138 1,475 1,710.00 0.00 51020-400-00000Books and Publications 0.00 1,730.00 1,730.00 0.00 0.00 0 0 0.00 0.00 52450-400-00000Special Contract Services 0.00 3,000.00 0.00 0.00 0.00 1,163 1,169 1,200.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 2,350.00 2,350.00 0.00 0.00 3,301 2,644 2,910 0 Services & Supplies Totals: 0.00 7,080 4,080 0 0 GL-Budget Analysis (6/6/2026 - 6:17 PM) Page 1
E-24
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
787,479 887,573 951,897 0 EXPENDITURES TOTALS: 0.00 978,247 975,247 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
787,479 887,573 951,897 0 DEPT EXPENSES 0.00 978,247 975,247 0 0 (787,479) (887,573) (951,897) 0 Support Services Totals: 0.00 (978,247) (975,247) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
787,479 887,573 951,897 0 FUND EXPENSES 0.00 978,247 975,247 0 0 (787,479) (887,573) (951,897) 0 General Fund Totals: 0.00 (978,247) (975,247) 0 0 1143 SB 509 Public Safety Fund
4422 Support Services
E20 Services & Supplies
6,182 2,218 6,500.00 0.00 52450-400-00000Special Contract Services 0.00 3,375.00 3,375.00 0.00 0.00 6,182 2,218 6,500 0 Services & Supplies Totals: 0.00 3,375 3,375 0 0 6,182 2,218 6,500 0 EXPENDITURES TOTALS: 0.00 3,375 3,375 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
6,182 2,218 6,500 0 DEPT EXPENSES 0.00 3,375 3,375 0 0
(6,182) (2,218) (6,500) 0 Support Services Totals: 0.00 (3,375) (3,375) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
6,182 2,218 6,500 0 FUND EXPENSES 0.00 3,375 3,375 0 0
(6,182) (2,218) (6,500) 0 SB 509 Public Safety Fund Totals: 0.00 (3,375) (3,375) 0 0 GL-Budget Analysis (6/6/2026 - 6:17 PM) Page 2
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
793,661 889,791 958,397 0 REPORT EXPENSES 0.00 981,622 978,622 0 0 (793,661) (889,791) (958,397) 0 REPORT TOTALS: 0.00 (981,622) (978,622) 0 0 GL-Budget Analysis (6/6/2026 - 6:17 PM) Page 3
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CITY OF MONTCLAIR
JUSTIFICATION OF SERVICES & SUPPLIES EXPENDITURE REQUESTS Department: Police Program: 4422 Support Services Object Number 51020 BOOKS AND PUBLICATIONS – $1,730 Annual electronic version of penal code, vehicle code, and peace officers’ legal sourcebook, $1,270 Penal code books (2 @ $115 each), $230 Vehicle code books (2 @ $115 each), $230 52450 SPECIAL CONTRACT SERVICES – $6,375 (Only $3,375 approved in City Manager’s Budget) Training Management System annual software maintenance, $875 (SB 509 Fund) Transcription services, $2,500 (SB 509 Fund) Software for tracking and maintaining grants, $3,000 (Not approved in City Manager’s Budget) 52990 MISCELLANEOUS EXPENDITURES – $2,350
Inspection and permit fees for the detention facility, $150 Special mailings and greeting cards, $200 Yearly subscription to Survey Monkey, $300 Refreshments for Department hosted meetings, $200 Smart fridge vending for Department members, $1,000 Miscellaneous expenses for City and Department sponsored events, $500 E-27
PROGRAM BUDGET SUMMARY – 1
Program Number 4423
Department Division Program
Police Technical Services
Program Description
Personnel in this program are responsible for providing support services for the Department in the areas of research and purchasing of vehicles, radios, and other necessary equipment for the Department; and conducting auctions for surplus equipment.
Current Department City Manager Council
Budget Distribution Authorization Request Recommended Approved Personnel Services 338,566 375,921 324,938
Services and Supplies 241,180 292,970 258,430
Capital Outlay 0 0 0
Total 579,746 668,891 583,368
Personnel Authorized 1.00 (FT) 1.00 (FT) 1.00 (FT)
7.00 (PT) 7.00 (PT) 7.00 (PT)
Source of Funds
General Fund 567,366 654,361 568,838
SB 509 Public Safety Fund 12,380 14,530 14,530
Total 579,746 668,891 583,368
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Dept City Mgr Dept City Mgr Adopted
Classification Current Request Recom Final Request Recom Budget Sergeant 1.00 1.00 1.00 148,572 148,572
Part-Time
Police Cadet 7.00 7.00 7.00 164,522 119,020
Full Time 1.00 1.00 1.00 148,572 148,572
Part Time 7.00 7.00 7.00 164,522 119,020
Additional Pay 3,540 3,540
Overtime 3,000 1,000
Total Salaries & Wages 319,634 272,132
Benefit Costs 35,621 32,140
PERS Benefit Costs 20,666 20,666
Total Benefit Costs 56,287 52,806
TOTAL 375,921 324,938
DETAIL OF SALARIES AND WAGES
POSITION QUOTA APPROPRIATIONS
Department: Police Program: 4423 Technical Services
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PROGRAM BUDGET SUMMARY – 2
REQUESTS AS SUBMITTED BY DEPARTMENT
Department Division Program
Police 4423 Technical Services
Work Program
1. Provide maintenance and repair for all Department equipment.
2. Provide support to Field Services Division in vehicle parking enforcement throughout the City.
3. Perform Live Scan fingerprinting services for the public.
4. Provide cadets for special Department functions.
5. Provide support and supervision of cadet’s daily activities.
Units of Measure
1. Availability of serviceable Department equipment.
2. Issue between 8,000 – 10,000 parking enforcement citations.
3. Process weekly Live Scan fingerprint applicants.
4. Take 20 vehicles for service monthly.
5. Take 20 vehicles for cleaning weekly.
6. Schedule and direct daily activities of seven cadets.
Personnel Services – $375,921
Salary requests are for: Sergeant (1.00) – $148,572; Police Cadet (7.00/part–time) – $164,522. Cost allocations are as follows: full–time salaries – $148,572; part–time salaries – $164,522; additional pay – $3,540; overtime - $3,000; benefit costs – $56,287.
Services and Supplies – $292,970
Funding requested is for: program supplies – $20,200; special contract services – $256,340; postage – $300; small equipment – $14,530; miscellaneous expenditures – $1,600.
Capital Outlay
No funding requested.
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General Ledger
User: jkulbeck
Fiscal Year:
Printed: 06/06/2026 - 6:17PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1001 General Fund
4423 Technical Services
E10 Personnel Services
64,390 72,370 144,240.00 0.00 41010-400-00000Regular Earnings 0.00 148,572.00 148,572.00 0.00 0.00 106,105 140,661 158,563.00 0.00 42020-400-00000Part Time Wages 0.00 164,522.00 119,020.00 0.00 0.00 14,407 8,105 2,000.00 0.00 43010-400-00000Overtime 0.00 3,000.00 1,000.00 0.00 0.00 3,284 3,621 7,212.00 0.00 44180-400-00000Longevity Conduct Pay 0.00 3,714.00 3,714.00 0.00 0.00 1,048 971 3,329.00 0.00 44190-400-00000Sick Leave Redemption 0.00 0.00 0.00 0.00 0.00 1,050 1,151 4,550.00 0.00 44240-400-00000POST Certificate Pay 0.00 3,000.00 3,000.00 0.00 0.00 270 273 540.00 0.00 44370-400-00000Uniform Maintenance 0.00 540.00 540.00 0.00 0.00 0 0 16,500.00 0.00 45220-400-00000Benefit Plan 0.00 16,500.00 16,500.00 0.00 0.00 16,192 17,954 35,195.00 0.00 45250-400-00000P.E.R.S. 0.00 20,666.00 20,666.00 0.00 0.00 252 308 503.00 0.00 45270-400-00000LTD Insurance 0.00 503.00 503.00 0.00 0.00 72 81 166.00 0.00 45290-400-00000Life Insurance 0.00 166.00 166.00 0.00 0.00 2,763 3,293 4,390.00 0.00 45330-400-00000Medicare 0.00 4,537.00 3,878.00 0.00 0.00 6,602 8,721 9,828.00 0.00 45340-400-00000Social Security 0.00 10,201.00 7,379.00 0.00 0.00 216,436 257,510 387,016 0 Personnel Services Totals: 0.00 375,921 324,938 0 0 E20 Services & Supplies
16,901 10,100 17,000.00 0.00 51130-400-00000Program Supplies 0.00 20,200.00 17,000.00 0.00 0.00 210,589 235,815 215,000.00 0.00 52450-400-00000Special Contract Services 0.00 256,340.00 225,000.00 0.00 0.00 563 153 400.00 0.00 52670-400-00000Postage 0.00 300.00 300.00 0.00 0.00 1,428 1,093 1,400.00 0.00 52990-400-00000Miscellaneous Expenditures 0.00 1,600.00 1,600.00 0.00 0.00 229,480 247,161 233,800 0 Services & Supplies Totals: 0.00 278,440 243,900 0 0 445,916 504,671 620,816 0 EXPENDITURES TOTALS: 0.00 654,361 568,838 0 0 GL-Budget Analysis (6/6/2026 - 6:17 PM) Page 1
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
445,916 504,671 620,816 0 DEPT EXPENSES 0.00 654,361 568,838 0 0 (445,916) (504,671) (620,816) 0 Technical Services Totals: 0.00 (654,361) (568,838) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
445,916 504,671 620,816 0 FUND EXPENSES 0.00 654,361 568,838 0 0 (445,916) (504,671) (620,816) 0 General Fund Totals: 0.00 (654,361) (568,838) 0 0 1143 SB 509 Public Safety Fund
4423 Technical Services
E20 Services & Supplies
31,937 27,884 12,380.00 0.00 52690-400-00000Small Equipment 0.00 14,530.00 14,530.00 0.00 0.00 31,937 27,884 12,380 0 Services & Supplies Totals: 0.00 14,530 14,530 0 0 31,937 27,884 12,380 0 EXPENDITURES TOTALS: 0.00 14,530 14,530 0 0 0 0 0 0 DEPT REVENUES 0.00 0 0 0 0
31,937 27,884 12,380 0 DEPT EXPENSES 0.00 14,530 14,530 0 0 (31,937) (27,884) (12,380) 0 Technical Services Totals: 0.00 (14,530) (14,530) 0 0 0 0 0 0 FUND REVENUES 0.00 0 0 0 0
31,937 27,884 12,380 0 FUND EXPENSES 0.00 14,530 14,530 0 0 (31,937) (27,884) (12,380) 0 SB 509 Public Safety Fund Totals: 0.00 (14,530) (14,530) 0 0 GL-Budget Analysis (6/6/2026 - 6:17 PM) Page 2
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0 0 0 0 REPORT REVENUES 0.00 0 0 0 0
477,854 532,556 633,196 0 REPORT EXPENSES 0.00 668,891 583,368 0 0 (477,854) (532,556) (633,196) 0 REPORT TOTALS: 0.00 (668,891) (583,368) 0 0 GL-Budget Analysis (6/6/2026 - 6:17 PM) Page 3
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