FISCAL YEARS 2025-26 & 2026-27
Proposed Mid-Cycle
Budget Adjustment
MAY 5, 2026 – CITY COUNCIL MEETING
DOUGLAS ALESSIO, ASSISTANT CITY MANAGER
Citywide Budget Summary-All Funds
Existing 2025-26 and Proposed 2026-27 Update
2 General Fund Changes for FY 2026-27
Staffing Allocation changes.
Transfers out of Unassigned Fund
Balance.
Increase of $81,917 of General Fund
contributions to the City’s three Lighting
and Landscaping Districts (LLDs).
3 Staffing
•Total Citywide Staffing continues to be held
constant at the 2024-25 level of 40.5 Full–Time
Equivalent Positions for Fiscal Year 2026-27
•There is one limited duration positions set to
expire outside of the proposed budget cycle.
•Several vacancies occurred which provides the
opportunity to refine the staffing allocations to
better align with operational needs.
•Citywide Staffing cost reduction of $29,027
4 Proposed Staffing Changes for FY 2026-27
5 Proposed Transfers
Comprehensive Financial Report (ACFR) shows a Net Change in General Fund fund balance of $2,518,885
Staff is recommending one-time transfers of:
$1,000,000 to the Capital Improvement Fund (Fund 700) for future CIP needs
$1,500,000 to the Building Maintenance Fund (Fund 603) for future CIP needs
The General Fund will have enough resources remaining to be in full compliance with the 50% Operating Reserve Policy (roughly $9.2 million of reserves) and still have $1.4 million of Unassigned Fund Balance available for discretionary
purposes.
6 Measure R Changes for FY2026-27
Unfinished GIS mapping $150,000.
Fire Safe Moraga Orinda services
contract $450,000.
Renewal of Ladris evacuation
modeling software subscription
$252,000.
Increase of outreach and education
services $48,510
7 Other Changes for FY 2026-27
Transportation Development Act (TDA)
grant funding revenue increase $253,438.
Increased revenue for LLDs $79,011
Bike Trails and Walkway Master Plan
update $200,000 split equally from
Transportation Impact Fee and Contra
Costa Transportation Return to Source.
8 Next Steps- Additional Input To Be Obtained
Changes and direction provided tonight will be
incorporated into the Proposed Mid-Cycle Budget
Update.
SSTOC will review at their meeting on May 13, 2026.
Independent Library Parcel Tax Oversight and the
Finance Advisory Committee will review at a special
meeting in May 2026.
9 CONCLUSION
Opportunity for questions and
clarifications.
Provide input on any adjustments to
be brought back as part of the Final
Proposed Budget.
Budget will be presented at the City
Council meeting on June 9, 2026, for
adoption.
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