CITY COUNCIL
ERRATA SHEET
CITY OF PACIFIC GROVE
300 Forest Avenue, Pacific Grove, California 93950
TO: HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL
FROM: Sandra Kandell, City Clerk/DEI Coordinator
MEETING DATE: 06/17/2026
SUBJECT: City Council Meeting Agenda - Errata Sheet
Attached is additional information for your consideration at the April 17, 2026 City Council Meeting:
Agenda Item Information Provided/Corrected
8C On the second page (General Fund Revenues), revenues not belonging to the General Fund were unintentionally included in the budget and YTD amounts.(See revised attachment.) Attachments
Revised Revenues by Fund - FY 2025-26 (Unaudited)
Revenues by Fund - FY 2025-26 (Unaudited)
Through May 2026
92% of Budget Year Complete
Fund
Revised
Budget YTD
YTD % of
Budget Prior YTD
Projected
Change for
Fiscal Year
Projected
Ending
Reserves *
Main Fund - Fund 01 33,460,651 $ 29,586,012 $ 88% 31,077,921 $ (1,576,147) $ 15,609,656 $ Other Funds Included 1,027,610 174,765 17% 36,514 (110,640) 60,419 General Fund 34,488,261 29,760,777 86% 31,114,435 (1,686,787) 15,670,075 Capital Projects 506,682 745,440 147% 651,140 (959,003) 1,305,115 Capital Funds 506,682 745,440 147% 651,140 (959,003) 1,305,115 Local Water Project 1,288,746 995,203 77% 1,156,413 263,641 482,582 Cemetery 580,902 542,088 93% 592,048 (267,207) 766,398
Sewer 4,099,809 3,556,097 87% 3,588,735 (3,535,874) 6,521,660 Golf 956,538 918,826 96% 900,427 (41,144) 917,793
Sewer Lateral Loans 3,908 6,951 178% 14,477 (26,092) 155,482 Enterprise Funds 6,929,903 6,019,165 87% 6,252,100 (3,606,676) 8,843,915 Employee Benefit 316,299 255,063 81% 226,750 3,599 65,661 Worker's Compensation 925,299 984,192 106% 586,101 8,351 772,664 Liability Insurance 753,944 603,449 80% 585,530 (128,223) 773,000 Internal Service Funds 1,995,542 1,842,704 92% 1,398,381 (116,273) 1,611,326 Library 23,141 26,492 114% 48,851 13,141 610,620
Cemetery 121,734 108,985 90% 200,738 121,734 2,411,891
Yount 8,000 - 0% 33,673 - 807,008
Trust Funds 152,875 135,477 89% 283,262 134,875 3,829,519 Library / Poetry 101,677 144,231 142% 130,695 (723) 317,397 Museum 8,073 7,396 92% 21,724 (32,927) 265,456
Public Safety 732,890 589,882 80% 598,666 (133,319) 445,245 Housing 48,956 56,146 115% 79,967 (363,927) 299,633
Streets 1,935,351 1,481,962 77% 1,533,819 (2,405,918) 531,169 Lighthouse 126,917 111,949 88% 125,503 (60,966) 163,206 Community Development/CDBG 41,957 43,314 103% 56,478 (370,444) 348,797 ARPA - - 0% 31,067 - -
Downtown/Hospitality Districts 561,700 487,929 87% 512,732 - 58,804 Cable Franchise / Other 62,750 204,494 200% 178,865 (150,441) 168,488 Other Funds 3,620,271 3,127,303 86% 3,269,516 (3,518,665) 2,598,194 Totals All Funds 47,693,534 $ 41,630,866 $ 87% 42,968,834 $ (9,752,529) $ 33,858,144 $ * Excludes Proposed Adjustments and Rollovers
Revenues Working Capital
Analysis: P11 revenues are slightly lower than budget, primarily due to TOT, Sales, and Franchise tax receipts. An accrual will be made at year-end for CY revenues. 86%
147%
87%
92%
89%
86%
87%
General Fund
Capital Funds
Enterprise Funds
Internal Service Funds
Trust Funds
Other Funds
Totals All Funds
Budgeted Revenues / YTD % of Budget - By Fund Type
Fund
Main Fund - Fund 01
Other Funds Included
General Fund
Capital Projects
Capital Funds
Local Water Project
Cemetery
Sewer
Golf
Sewer Lateral Loans
Enterprise Funds
Employee Benefit
Worker's Compensation
Liability Insurance
Internal Service Funds
Library
Cemetery
Yount
Trust Funds
Library / Poetry
Museum
Public Safety
Housing
Streets
Lighthouse
Community Development/CDBG
ARPA
Downtown/Hospitality Districts
Cable Franchise / Other
Other Funds
Totals All Funds
Expenses by Fund - FY 2025-26 (Unaudited)
Through May 2026
92% of Budget Year Complete
Revised
Budget YTD
YTD % of
Projected
Purchase
Orders
YTD %
with POs Prior YTD
$ 28,445,713 35,036,798 $ 81% 3,045,438 $ 90% 28,722,105 $ 121,335 1,138,250 11% 186,708 27% 16,005
28,567,048 36,175,048 79% 3,232,146 88% 28,738,110
1,322,816 1,465,685 90% - 90% 795,328
1,322,816 1,465,685 90% - 90% 795,328
962,276 1,025,105 94% 86,407 102% 1,562,987
654,875 848,109 77% 2,700 78% 567,416
2,321,227 7,635,683 30% 1,988,197 56% 2,979,129
895,137 997,682 90% 10,500 91% 652,557
4,261 30,000 14% - 14% -
4,837,776 10,536,579 46% 2,087,804 66% 5,762,089
301,006 312,700 96% - 96% 353,288
800,867 916,948 87% - 87% 1,091,285
716,820 882,167 81% 5,446 82% 678,389
1,818,693 2,111,815 86% 5,446 86% 2,122,962
- 10,000 0% - 0% -
- - 0% - 0% -
6,000 8,000 75% - 75% 7,849
6,000 18,000 33% - 33% 7,849
102,400 63,456 62% - 62% 54,969
41,000 40,749 99% - 99% 58,809
866,209 755,411 87% 3,313 88% 642,332
412,883 94,705 23% - 23% 85,806
4,341,269 1,353,952 31% 1,228,122 59% 1,287,551
187,883 102,369 54% 11,550 61% 115,286
412,401 24,206 6% 39,000 15% 21,395
- - 0% - 0% 832,740
561,700 522,964 93% - 93% 489,596
213,191 143,746 67% 55,394 93% 97,528
3,101,558 7,138,936 43% 1,337,379 62% 3,686,012
$ 39,653,891 57,446,063 $ 69% 6,662,775 $ 81% 41,112,350 $ Expenses
Analysis: P11 expenses are significantly lower than budget. Individually significant items are as follows: Other Funds: $900k budget for Chautauqua Hall and Chinese Pavilion, with no expenditures YTD. Sewer/Streets/RMRA/Capital Projects: $4.3M CIP combined budget rollover with minimal expenditures YTD.
79%
90%
46%
86%
33%
43%
69%
General Fund
Capital Funds
Enterprise Funds
Internal Service Funds
Trust Funds
Other Funds
Totals All Funds
Budgeted Expenses / YTD % of Budget By Fund Type
General Fund Revenues - FY 2025-26 (Unaudited)
Through May 2026
92% of Budget Year Complete
Revenue Account
Revised
Budget
YTD
Revenues
YTD % of
Budget
Prior YTD
Revenues
Prior YTD %
of PY Actual
Property Taxes 11,222,700 $ 11,035,191 $ 98% 10,437,179 $ 98% Sales Taxes 5,945,600 4,867,673 82% 5,031,839 74%
Business License/Cannabis Taxes 416,000 546,879 131% 724,697 54% Franchise Taxes 1,603,400 1,268,127 79% 1,298,304 82%
Utility User Taxes 2,183,500 1,817,851 83% 2,067,890 85% Transient Occupancy Tax 7,213,700 5,063,752 70% 6,233,824 83% Litter Abatement 210,000 168,090 80% 159,319 75%
Construction Permits 932,200 1,039,552 112% 868,657 84% Zoning Enforcement 206,000 421,162 200% 202,710 94%
Plan Check Fees 606,700 570,869 94% 521,190 93%
Parking Meters 351,200 289,528 82% 326,598 90%
Water Entitlements 287,600 104,899 36% 1,578,956 98%
Interest Earned 350,000 453,105 129% 1,224,646 100%
Investment Market Value Gain/Loss - 21,805 200% 324,907 100% Indirect Cost Reimbursement 578,600 414,000 72% 1,314,000 75% Total Major Revenues 32,107,200 28,082,483 87% 32,314,716 86% Total General Fund [Main] Revenues 33,460,651 $ 29,586,012 $ 88% 31,077,921 $ 83% FY 2023-24 Tax Revenues Property Taxes Sales Taxes BL/Other Franchise Hotel Taxes Utility 5,975,031 10,135,764 697,772 1,635,968 6,730,240 2,118,068 Analysis: P11 revenues are slightly below budget primarily due to:
1. Low TOT receipts YTD, however an accrual will be made at year-end to record CY revenue owed to the City,
2. Low Sales Tax receipts YTD, however an accrual will be made at year-end to record CY revenue owed to the City,
3. Low FranchiseTax receipts YTD, however an accrual will be made at year-end to record CY revenue owed to the City. 98%
82%
131%
79%
83%
70%
98%
74%
54%
82%
85%
83%
Property Taxes - $11.2 million
Sales Taxes - $5.9 million
Business License/Cannabis Taxes - $0.4 million
Franchise Taxes - $1.6 million
Utility User Taxes - $2.2 million
Transient Occupancy Tax - $7.2 million
Budgeted Tax Revenues / YTD % of Budget - Current YTD vs Prior YTD 25-26 24-25
General Fund Expenses (including Transfer) by Department - FY 2025-26 (Unaudited) Through May 2026
92% of Budget Year Complete
Department
Revised
Budget
YTD
Expenditures
YTD % of
Budget
PY YTD %
of PY
Budget
Outstanding
Purchase
Orders
YTD %
with
POs PY Actuals
City Council 276,365 $ 154,657 $ 56% 128% - $ 56% 205,646 $ Non Departmental 7,034,619 6,494,509 92% 0% - 92% 1,098,047 City Attorney 637,997 915,000 70% 67% 368,387 110% 1,098,047 City Manager 1,651,679 1,383,794 84% 89% 49,390 87% 1,508,300 Admin Services 2,699,548 1,961,001 73% 88% 118,562 77% 3,622,272 Community Development 2,439,321 1,841,905 76% 99% 802,833 108% 2,608,724 Police 7,981,343 6,311,017 79% 98% 4,391 79% 8,800,353
Fire 4,078,497 3,521,563 86% 99% 1,480,279 123% 5,351,322 Library 979,438 1,201,910 81% 97% 8,145 82% 1,137,084
Museum 424,493 414,577 98% 108% - 98% 348,118
Recreation 1,802,832 1,244,399 69% 114% 3,487 69% 1,209,986 Public Works 4,531,191 3,500,857 77% 86% 209,969 82% 4,476,763 al General Fund [Main] 35,036,798 $ 28,445,713 $ 81% 91% 3,045,442 $ 90% 31,464,662 $ Analysis: P11 expenses are slightly lower than budgeted due to Police, Public Works, Admin, Recreation, and Community Development operating under budget.
56%
92%
70%
84%
73%
76%
79%
86%
81%
98%
69%
77%
81%
92%
City Council
Non Departmental
City Attorney
City Manager
Admin Services
Community Development
Police
Fire
Library
Museum
Recreation
Public Works
Total General Fund [Main]
Percent of Year Complete
Revised Budget / YTD % of Budget - By Department
General Fund Expenditure Report - FY 2025-26 (Unaudited) Through May 2026
92% of Budget Year Complete
Expense Line Item
Revised
Budget YTD
YTD % of
Budget
Purchase
Orders
YTD % with
POs
Salaries 11,628,459 9,093,216 78% - 78%
Contract/Professional Services 6,661,694 5,862,457 88% 2,572,391 127% Unfunded Pension Liability 4,747,019 4,351,435 92% - 92% Debt Service 1,512,562 1,512,544 100% - 100%
Health Insurance 1,368,833 1,053,498 77% - 77%
Internal Service Charges 1,364,000 1,023,000 75% - 75%
Retirement (PERS) 1,150,254 930,113 81% - 81%
Fund Transfers Capital / Other 1,117,600 876,701 78% - 78% Legal Services / Retainer 966,000 708,382 73% 360,248 111% Utilities 900,968 778,116 86% - 86%
Repairs and Maintenance 682,892 265,798 39% 35,599 44%
Other Employee Benefits 634,618 544,807 86% - 86%
Equipment and Related Leases 519,780 164,322 32% 59,000 43% Supplies 461,800 342,087 74% 7,057 76%
Other Operating Costs 456,050 416,958 91% 6,562 93%
Software Licenses and Support 397,569 211,178 53% 4,586 54% Subscriptions and Memberships 285,200 205,017 72% - 72% Meetings / Travel / Training 181,500 106,084 58% - 58%
Grand Total 35,036,798 28,445,713 81% 3,045,442 90%
Analysis: P10 expenditures are below budget primarily due to savings in Salaries, Repairs, and Equipment.
Debt Service represents a $1.5M PERS P.O.B. payment made at the beginning of the year. 78%
88%
92%
100%
77%
75%
81%
78%
73%
86%
39%
86%
32%
74%
91%
53%
72%
58%
81%
92%
Salaries
Unfunded Pension Liability
Health Insurance
Retirement (PERS)
Legal Services / Retainer
Repairs and Maintenance
Equipment and Related Leases
Other Operating Costs
Subscriptions and Memberships
Grand Total
Budget or Projected / YTD % of Budget - Major Expense Categories Percent of Year Complete