Attachment 2
-1-
CITY OF MOUNTAIN VIEW
RESOLUTION NO.
SERIES 2026
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MOUNTAIN VIEW:
(1) AMENDING THE FISCAL YEAR 2025-26 ADOPTED BUDGET TO REDUCE REVENUE APPROPRIATIONS BY $2,177,370 IN THE GENERAL OPERATING FUND, INCREASE REVENUE APPROPRIATIONS BY $2,000,000 IN THE CAPITAL IMPROVEMENT RESERVE, INCREASE REVENUE APPROPRIATIONS BY $1,000,000 IN THE STRATEGIC PROPERTY RESERVE, INCREASE REVENUE APPROPRIATIONS BY $1,000,000 IN THE PARENTAL LEAVE RESERVE; (2) APPROPRIATE $2,000,000 IN THE CITY ATTORNEY’S OFFICE, LIABILITY SELF INSURANCE FUND FOR LITIGATION CASES, APPROPRIATE $2,000,000 IN THE GENERAL OPERATING FUND FOR A TRANSFER TO THE CAPITAL IMPROVEMENT RESERVE, APPROPRIATE $1,800,000 IN THE PUBLIC WORKS
DEPARTMENT, WASTEWATER FUND FOR WASTEWATER TREATMENT COSTS, APPROPRIATE $1,000,000 IN THE GENERAL OPERATING FUND FOR A TRANSFER TO THE STRATEGIC PROPERTY ACQUISITION RESERVE, APPROPRIATE $1,000,000 IN THE GENERAL OPERATING FUND FOR A TRANSFER TO THE PARENTAL LEAVE RESERVE , APPROPRIATE $300,000 IN THE GENERAL FUND PARENTAL LEAVE RESERVE FOR THE PARENTAL LEAVE PROGRAM, APPROPRIATE $185,000 IN THE CITY MANAGER’S OFFICE, GENERAL NON-OPERATING FUND FOR REVENUE MEASURE
CONSULTING SERVICES, PILOT FUNDING FOR LOCAL ORGANIZATION, AND HOMELESS PREVENTION PROGRAM, APPROPRIATE $150,000 IN THE FINANCE AND ADMINISTRATIVE
SERVICES DEPARTMENT, GENERAL NON-OPERATING FUND FOR REVENUE MEASURE CONSULTING SERVICES AND TRANSIENT OCCUPANCY TAX AUDIT, APPROPRIATE $148,300 IN
THE COMMUNITY SERVICES DEPARTMENT, GENERAL NON-OPERATING FUND FOR ACTIVENET
FEES, POWER WASHING SERVICES, AND LANDSCAPE MAINTENANCE SERVICES, APPROPRIATE $125,000 IN THE PUBLIC WORKS DEPARTMENT, GENERAL NON-OPERATING FUND FOR FACILITIES SERVICES, APPROPRIATE $74,200 IN THE PUBLIC WORKS DEPARTMENT, GENERAL
OPERATING FUND FOR A FACILITIES MAINTENANCE SUPERVISOR POSITION AND TRANSPORTATION DIVISION POSITION RECLASSIFICATIONS, APPROPRIATE $70,400 IN THE
COMMUNITY DEVELOPMENT DEPARTMENT, GENERAL OPERATING FUND FOR A PUBLIC ART ADMINISTRATOR POSITION, APPROPRIATE $48,000 IN THE HUMAN RESOURCES DEPARTMENT, GENERAL NON-OPERATING FUND FOR STAFF TRAINING, APPROPRIATE $10,500 IN THE PUBLIC WORKS DEPARTMENT, SOLID WASTE LANDFILL 544 ACRES FUND FOR PERMIT FEES; (3) AMENDING THE FISCAL YEAR 2025-26 ADOPTED BUDGET TO TRANSFER AND APPROPRIATE $155,000 FROM THE CAPITAL IMPROVEMENT RESERVE TO CIP 23-26, CITYWIDE TRAVEL DEMAND MODEL UPDATE, TRANSFER AND APPROPRIATE $105,000 FROM THE CONSTRUCTION AND CONVEYANCE TAX FUND TO CIP 23-13, ANNUAL REAL ESTATE TECHNICAL AND LEGAL SERVICES, TRANSFER AND APPROPRIATE $100,000 FROM THE CAPITAL IMPROVEMENT RESERVE TO CIP 26-13 PLANNED AND EMERGENCY FACILITIES; AND (4) AMENDING THE FISCAL YEAR 2025-26 ADOPTED BUDGET TO TRANSFER $18,300 FROM THE INFORMATION TECHNOLOGY DEPARTMENT, GENERAL OPERATING FUND, TO THE CITY CLERK’S OFFICE,
GENERAL OPERATING FUND, FOR NETFILE SERVICES (NET ZERO IMPACT)
WHEREAS, on June 24, 2025, the City Council adopted the Fiscal Year 2025 -26 Budget (Resolution No. 19008), which appropriated funds for the revenues and expenditures proposed by said budget; and
-2-
WHEREAS, during the course of a fiscal year, the City Council may take actions that change or modify the City’s existing and approved budgets; and
WHEREAS, additional appropriations need to be established in order to continue work on Council priorities, avoid delays in operations, and better reflect the financial conditions; and
WHEREAS, staff has presented written documentation, which is attached hereto as Exhibit A, which sets forth in particularity the changes in expenditures; now, therefore, be it
RESOLVED: by the City Council of the City of Mountain View that the recitals set forth above are true and correct and are hereby incorporated by this reference as if fully set forth in their entirety; and be it
FURTHER RESOLVED: that the City Council of the City of Mountain View hereby amends the Fiscal Year 2025-26 Adopted Budget to: (1) reduce revenue appropriations by $2,177,370 in the General Operating Fund, increase revenue appropriations by $2,000,000 in the Capital Improvement Reserve, increase revenue appropriations by $1,000,000 in the Strategic Property Reserve, increase revenue appropriations by $1,000,000 in the Parental Leave Reserve ; (2) appropriate $2,000,000 in the City Attorney’s Office, Liabilit y Self Insurance Fund for litigation cases, appropriate $2,000,000 in the General Operating Fund for a transfer to the Capital Improvement Reserve, appropriate $1,800,000 in the Public Works Department, Wastewater Fund for wastewater treatment costs, appropriate $1,000,000 in the General Operating Fund for a transfer to the Strategic Property Acquisition Reserve, appropriate $1,000,000 in the General Operating Fund for a transfer to the Parental Leave Reserve, appropriate $300,000 in the General Fund Parental Leave Reserve for the parental leave program, appropriate $1 85,000 in the City Manager’s Office, General Non -Operating Fund for revenue measure consulting services, pilot funding for local organization , and homeless prevention program , appropriate $150,000 in the Finance And Administrative Services Department, General Non -Operating Fund for revenue measure consulting services and transient occupancy tax audit, appropriate $148,300 in The Community Services Department, General Non -Operating Fund for Active Net fees, power washing services, and landscape maintenance services, appropriate $125,000 in the Public Works Department, General Non -Operating Fund for facilities services, appropriate $ 74,200 in the Public Works Department, General Operating Fund for a facilities maintenance supervisor position and transportation division position reclassifications, appropriate $70,400 in the Community Development Department, General Operating Fund for a Public Art Administrator position, appropriate $48,000 in the Human Resources Department, General Non -Operating Fund for staff training, appropriate $10,500 in the Public Works Department, Solid Waste Landfill 544 Acres Fund for permit fees; (3) transfer and appropriat e $155,000 from the Capital Improvement Reserve To CIP 23- 26, Citywide Travel Demand Model Update, transfer and appropriate $105,000 from the Construction and Conveyance Tax Fund To CIP 23-13, Annual Real Estate Technical and Legal Services, transfer and appropriate $100,000 from the Capital Improvement Reserve to CIP 26 -13 Planned and Emergency Facilities; and (4) transfer $18,300 from the Information Technology Department, General Operating Fund, to the City Clerk’s Office, General Operating Fund, for Netfile services (net zero); and be it
-3-
FURTHER RESOLVED: that the City Council of the City of Mountain View authorizes the City Manager or designee to transfer funds as necessary in accordance with appropriations set forth herein for the project and program expenditures identified in Exhibit A, attached hereto; and be it
FURTHER RESOLVED: that this Resolution shall be effective upon the date of its adoption.
– – – – – – – – – – –
Exhibit: A. Fiscal Year 2025-26 Changes to Revenues and Expenditures
Exhibit A
Fund Description Adopted Budget Change Revised Budget
General Operating
Fund
Increase Revenue Appropriations for FY 2025-26 GF
admin overhead from SRPC $ 8,199,000 $ 4,100,370 $ 12,299,370 Capital Improvement
Reserve
Increase Revenue Appropriations for FY 2025-26
Transfer from General Operating Fund 1,881,000 2,000,000 3,881,000 General Operating
Fund
Increase Revenue Appropriations for FY 2025-26 admin
overhead from CIP 1,500,000 1,100,000 2,600,000 Strategic Property
Acquisition Reserve
Increase Revenue Appropriations for FY 2025-26
Transfer from General Operating Fund - 1,000,000 1,000,000 Parental Leave
Reserve
Increase Revenue Appropriations for FY 2025-26
Transfer from General Operating Fund - 1,000,000 1,000,000 General Operating
Fund
Increase Revenue Appropriations for FY 2025-26
Business License Tax 5,423,000 351,000 5,774,000 General Operating
Fund
Increase Revenue Appropriations for FY 2025-26
Transient Occupancy Tax 9,390,000 297,000 9,687,000 General Operating
Fund
Decrease Revenue Appropriations for FY 2025-26 Utility
Users Tax 10,801,000 (1,159,000) 9,642,000 General Operating
Fund
Decrease Revenue Appropriations for FY 2025-26
Property Tax 84,168,000 (2,512,000) 81,656,000 Total $ 121,362,000 $ 6,177,370 $ 127,539,370 Total
$ 2,177,370
2,000,000
1,000,000
1,000,000
$ 6,177,370
Fiscal Year 2025-26
Changes to Revenues
February 24, 202
6 Fund
Total
Parental Leave Reserve
Strategic Property Acquisition Reserve
Capital Improvement Reserve
General Operating Fund
Exhibit A
Fund Department Description Amount
Liability Self Insurance
Fund City Attorney's Office Litigation Budget $ 2,000,000 General Operating Fund Non-Departmental Transfer to the CIP Reserve 2,000,000 Wastewater Fund Public Works Palo Alto Regional Water Quality Control Plant (Treatment Plant) Expenses 1,800,000
General Operating Fund Non-Departmental Transfer to the Strategic Property Acquisition Reserve 1,000,000 General Operating Fund Non-Departmental Transfer to the Parental Leave Reserve 1,000,000 Parental Leave Reserve Non-Departmental Parental Leave Funding 300,000 CIP Reserve Public Works Transfer to CIP 23-26 Citywide Travel Demand Model Update 155,000
General Non-Operating
Fund Public Works Additional Facilities Contract Services 125,000 Construction/Conveyance
Tax Fund Public Works Transfer to CIP 26-26 Annual Real Estate Technical and Legal Services 105,000
General Non-Operating
Fund
Finance and Admin.
Services 2026 Revenue Measure Financial Consulting Services 100,000 General Non-Operating
Fund City Manager's Office 2026 Revenue Measure Strategies Consulting Services 100,000 CIP Reserve Public Works Transfer to CIP 26-13 Planned and Emergency Facilities 100,000 General Operating Fund Community
Development Public Art Administrator Position 70,400 General Operating Fund Public Works Facilities Maintenance Supervisor Position 67,200 General Non-Operating
Fund Community Services ActiveNet Fee Increases 60,000 General Non-Operating
Fund City Manager's Office Pilot Funding to Local Organizations 50,000 General Non-Operating
Fund
Finance and Admin.
Services Transient Occupancy Tax (TOT) audit 50,000 General Non-Operating
Fund Human Resources Human Resources Department Staff Training 48,000 General Non-Operating
Fund Community Services Power Washing Services 45,000 General Non-Operating
Fund Community Services Landscape Maintenance Contract 43,300 General Non-Operating
Fund City Manager's Office Homeless Prevention Direct Financial Assistance Program 35,000 General Operating Fund City Clerk's Office Transfer Netfile budget from IT to CCO 18,300 Solid Waste Fund Public Works Closed Landfill Environmental Health Permit Fee 10,500 General Operating Fund Public Works Transportation Division Position Reclassifications 7,000 General Operating Fund Information
Technology Transfer Netfile budget from IT to CCO (18,300) Total $ 9,271,400
Fund Total
General Operating Fund $ 4,144,600
General Non-Operating Fund 656,300
Parental Leave Reserve 300,000
CIP Reserve 255,000
Construction/Conveyance Tax Fund 105,000 Wastewater Fund 1,800,000
Solid Waste Fund 10,500
Liability Self Insurance Fund 2,000,000 Total $ 9,271,400
Fiscal Year 2025-2
6 Changes to Expenditures
February 24, 2026