Attachment 1
GENERAL FUND
BASE BUDGET
FY 2026-27
GENERAL FUND
FY 2026-27
Proposed
Beginning Fund Balance 20,924,400 20,924,400
Operating Revenue $52,806,000 $53,116,722
Operating Expenditures (52,767,534) (50,707,527)
Operating Transfers In 450,000 450,000
Operating Transfers Out (4,320,593) (4,255,593)
Capital Transfers Out (50,000) (50,000)
Total Fund Surplus (Deficit) (3,882,127) (1,446,398)
Add Back One-time Capital (3,832,127) (1,396,398)
Salary Savings 5% 1,565,517 1,565,517
Operating Adjusted Surplus/(Deficit) (2,266,610) 169,119 Ending Fund Balance 18,657,790 21,093,519
Ending Fund Balance as % of Operating Expenses 33% 38%
Undesignated Fund Balance as % of Operating Expenses 17.1% 22.6% FY 2026-27 GENERAL FUND PROGRAM OPTIONS
City of Pacifica
CITY MANAGER RECOMMENDED
Attachment 1
FY 2026-27 GENERAL FUND REVENUE PROGRAM OPTIONS
Dept
CM
Y or N
CM
CAT
Dp
PR One-time
Enhancement /
Reduction Description
Service Categories
(M,C,E) Impact to General Fund
Police Y 1 1 x E Traffic Grant Revenue E 95,999
Police Y 1 2 x E Cost Sharing Mental Health Clinician Utilizing Opioid Settlement Funds E 78,900 CDD Y 1 7 R Reduce contract planner services for standard development review C 120,000 Total $ 294,899
FY 2026-27 GENERAL FUND EXPENDITURE PROGRAM OPTIONS
Dept
CM
Y or N
CM
CAT
Dp
PR One-Time
Enhancement /
Reduction Description
Service Categories
(M,C,E) Impact to General Fund
Enhancement Requests:
CMO Y 1 1 x E E $ 30,000
CMO/Clerk Y 1 1 x E E $ 20,000
PW - Eng Y 1 3 E M $ 75,000
PW - Field Services Y 1 1 E C $ -
PW - Eng Y 2 2 x E C $ 52,000
Reduction Requests:
Non-Departmental Y 1 1 x R C $ (283,750)
Fire Y 1 1 x R C $ (65,000)
CDD Y 1 2 E C $ (31,716)
CDD Y 1 6 x R E $ (85,000)
CDD Y 1 8 E C $ (50,406)
CDD/Clerk Y 1 2 R E $ (26,585)
Police Y 1 5 x R E $ (34,686)
Fire Y 2 2 x R C $ (108,295)
Admin Services - IT Y 2 1 R C $ (75,336)
Admin Services - HR Y 2 2 R C $ (25,000)
Admin Services - HR Y 2 3 R E $ (8,125)
Admin Services - HR Y 2 4 x R C $ (33,495)
CDD Y 2 3 x R C $ (25,000)
City Attorney Y 2 1 R C $ (57,000)
CMO Y 2 2 R E $ (25,000)
CMO - EDH Y 2 1 x R C $ (75,000)
CMO - EDH Y 2 2 R E $ (7,750)
PBR Y 2 1 x R C $ (118,090)
PBR Y 2 2 R E $ (115,761)
PBR Y 2 3 R E $ (154,462)
Police Y 2 3 x R M $ (110,394)
Police Y 2 4 R
Feasibility study evaluating a Special Financing District for streets & road infrastructure improvements Funding for Pacifica Libraries Project outreach and community engagement activities (ALT )* Provide funding to support SB 1383 Recovered Organic Waste Products (ROWP) compliance requirements
Reclass (1) Limited-Term Maintenance Worker I position to a permanent position Continue Consultant Support for Geographic Information System (GIS) implementation Eliminate funding on the Annual Contribution to the Trust for unfunded OPEB liability Decrease Annual Transfer to Fire Equipment Replacement Fund (ALT)* Fund a Limited-Term Sr. Planner for LCP/CARP through reallocation of funds and matching grant Reallocate Funding for Objective Design Standards (Zoning) to the Housing Action Fund Unfund Management Analyst I/II and Fund Administrative Assistant III Position Convert to action minutes (City Council / Planning Commission) and unfund a part-time Stenographer positio Transfer Police Department employee wellness funding to the Self-Insurance Workers’ Compensation Fund Hiring freeze for (1) Vacant Firefighter Engineer position for 6 months (ALT )* Reduce consulting services, software and equipment replacement budget items in IT Division Reduce Executive Recruitment Budget
Reduce Conference Registration Budget
Transfer Employee Wellness/Recognition Budget to Risk Management Fund Reduce General Legal Services in CDD, including legal support for the Planning Commission Reduce General Legal Services in CAO Department budget
Eliminate Funding for Portable Restroom (American Portables) Supporting the Temporary Safe Parking Prog Deferral of funding for Special Financing District Feasibility Study (CFD / EIFD / PBID) for Sharp Park and ot Remove Economic Development Committee Budget
Freeze Vacant Lead Teacher Position
Discontinue the Senior Services Transportation Program
Phase Out City Aquatics Services
Hiring freeze of (1) Vacant Police Officer position for 6 months Transfer salaries and benefits costs for a Community Services Officer position to Supplemental Law Enforcement Grant Fund M $ (38,300)
SUMMARY OF FY 2026-27 CITY MANAGER RECOMMENDED BUDGET OPTIONS City of Pacifica
Police Y 2 6 R Reassign the Community Emergency Response Team (CERT) Program from Police to NCFA oversight (ALT )* E $ (20,000)
PW - Field Services Y 2 5 R Reduce Janitorial Services in Public Parks C $ (70,000) PW - Field Services Y 2 6 x R Hiring freeze of (2) .5 FTE Vacant Part-Time Maintenance Assistant Positions C $ (48,550) Fire N 3 x R Hiring freeze of (1) Firefighter Engineer Vacant position C $ (216,590) CMO N 3 x R Unfund vacant Management Analyst position in City Manager's Office E $ (200,177) CMO - EDH N 3 x E
Development plan E $ 30,000
Police N 7 x R Hiring freeze of (1) Vacant Police Officer Position M $ (220,788) Police N 8 x R Hiring freeze of (1) Vacant Community Service Officer Position M $ (80,432) Police N 6 R Reduction in Police Department community outreach and engagement programs. E $ (75,000) PW - Eng N 7 E Add Management Analyst position for Public Works Department (General Fund 0.5 FTE allocation) C $ 104,252 N
For Council Review: N
Council/Community N Fund Community Grant Support for Fog Fest E $ 25,000 Council/Community N Continue funding support for the One Shoreline coastal resilience and adaptation program E $ 40,000 Council/Community N Fund Community Grant Support for Pride E $ 5,000 Council/Community Y Unfund community grant to PRC from the Base Budget (previously funded by ERAF) E $ (100,000) Council/Community Y Unfund community grant to PBC from the Base Budget (previously funded by ERAF) E $ (10,000) Council/Community N Fund Throne Labs public restroom services at Fairmont Park E $ 79,110 Council/Community N Fund Throne Labs public restroom services at Municipal Pier E $ 54,110 $ -
$ -
$ -
Total $ (2,081,216)
FY 2026-27 OTHER FUNDS PROGRAM OPTIONS
Dept
CM
Y or N
CM
CAT
Dp
PR One-time
Enhancement /
Reduction Description
Service Categories
(M,C,E) Impact to Other Funds Fund
REQUESTS:
CDD Y 1 1 x E Funding for zoning modernization & code updates to align with General Plan M $ 185,000 221 CDD Y 1 6 x E Funding for development and implementation of Objective Design Standards within the Zoning Code E $ 85,000 221 PD Y 1 3 E Transfer-in funding for CSO position from GF to the Supplemental Law Enforcement grant M $ 38,300 207 CDD Y 2 4 x E Funding to evaluate housing opportunities on publicly owned lands consistent with General Plan Program HE-I-3 C $ 150,000 221
CDD Y 2 5 x E Funding for on-call professional services supporting Housing Element implementation activities M $ 80,000 221 PW - Motor Pool Y 2 4 x E Funding for the purchase of four vehicles for Public Works and Police Department operations C $ 286,500 671/672 PW - WWTP Y 2 1 E Additional funding for Wastewater Operations and Maintenance Expenses M $ 140,701 518 PW - WWTP Y 2 2 x E Funding for a predictive maintenance study to support long-term infrastructure and asset management planning. C $ 50,000 518
PW - WWTP Y 2 3 E Funding for implementation of a Computerized Maintenance Management System (CMMS) for the WWTP C $ 25,000 518 PD/HR Y 2 5 x E Transfer-in Police Department and HR Wellness funding to the Workers' Compensation Fund E $ 68,181 666 CMO N 4 x E Funding for Temporary Safe Parking Program (TSPP) operations, including Safe RV Parking (SFRV), portable sanitation services, and Community Services Officer (CSO) support E $ 463,811 221 PW - WWTP N 4 x E Add Management Analyst position for Public Works Department (WW Fund 0.5 FTE alocation) C $ 104,252 518 Total $ 1,676,745
(ALT)* = Alternative program option recommended, as described in the department forms.