ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
GENERAL FUND (102 & 103)
Administrative
Services
Staffing Adjustment
This action reclasses the Senior Management Analyst in the Real Estate Division to a Management Analyst to redistribute workload within the department with partial offset capacity for remaining grant-related tasks; on-going savings begin in FY 28.
- -$ -$
Non-Departmental Oversized Vehicle Initiative (OSV)
Consistent with Finance Committee's direction, this action allocates funding to the Oversized Vehicle Initiative. Finance Committee recommends City Council to consider potential alternative funding methods for the Geng Road parking site from September through June ($200k) and additional towing capacity to include ($184K) for enforcement and street sweeping. (One-time cost: $384,000) -$ 384,000$
Non-Departmental Use of Measure K Reserve for Housing Affordability This action utilizes funding from the Reserve for Business Tax Housing Affordability to support additional funding needs for the Oversized Vehicle Program (OSV).
-$ (384,000)$
Non-Departmental Use of Measure K Reserve for Transportation This action utilizes funding from the Reserve for Business Tax Transportation to support the Capital Improvement Program (CIP). -$ (1,000,000)$
Non-Departmental Use of Measure K Reserve for Transportation This transfers funds to the Capital Improvement Program to support advancing of the Quiet Zone Improvements (TR-27000) Project.
1,000,000$
Non-Departmental Major Tax Updates Revenue Adjustment (TOT) This action increases Transient Occupancy Tax (TOT) revenue estimates, reflecting a ~2.5% increase on projected receipts, and increases transfers to the Capital Improvement Fund.
542,000$ 542,000$
Non-Departmental Major Tax Updates Revenue Adjustment (UUT) This action adjusts Utility Users Ta x (UUT) revenue estimates based on updated model tracking files. This technical correction decreases the City utility tax baseline by $340,000, partially offset by a $292,000 increase in telephone tax projected receipts. (48,000)$ -$
Non-Departmental Non-Profit Workplan Option C Funding Increase Finance Committee recommended for FY 2027 Adopted to a dd a budget adjustment to approve "Option C" of the N on-Profit Workplan. This adjustment provides a direct a llocation of to three specific initiatives: Magical Bridge ($150,000), California Avenue special events ($40,000), and the United Nations Association Film Festival ($45,000).
-$ 124,000$
Non-Departmental Reduction in General Fund Base Transfer to CIP Consistent with the direction from the Finance Committee, this action reduced the General Fund base transfer to the Capital Improvement Program in Fiscal Year 2027.
-$ (460,059)$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
GENERAL FUND (102 & 103)
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET Non-Departmental Early Reappropriation: City Council Executive Assistant Consistent with Finance Committee's direction, this action approves an early reappropriation of unspent prior-year operating balances to support a City Council Executive Assistant position. -$ 30,000$
Non-Departmental Early Reappropriation: Engineering Services for Oversized Vehicle (OSV) Program
Consistent with Finance Committee's direction, this action approves an early reappropriation of $150,000 in unspent prior- year operating balances to support engineering services for the Oversized Vehicle (OSV) program.
-$ 150,000$
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for General Fund operating lines. (Ongoing savings: $499,658)
(499,658)$
Multiple
Departments
Water Sales to City True-Up
This technical action adjusts City expenditures to reflect the finalized customer cost allocations. (Ongoing costs: $145,818) -$ 118,891$
Multiple
Departments
Citywide Allocated Interfund Charges True-Up
This technical correction realigns interfund transfers for citywide building facility rentals and municipal utilities. (63)$
Utilities (140,000)$ -$
Multiple
Departments
-$ 141,379$
Planning and
Development
Services
This technical action updates budgeted transfers to reflect the revised electric utility equity transfer forecast.
Electric Retail Revenue Alignment
This technical action updates budgeted transfers to reflect the revised electric utility equity transfer forecast (Ongoing costs:
$141,379)
Solar and Energy Storage Permit Fee Subsidy Program
This action recognizes $225,000 in additional General Fund revenue from increasing photovoltaic (solar) and energy storage system permit fees to full cost recovery and $275,000 in Electric Utility Fund expenditures for rebate programs that offset permit costs and support broader electrification goals. Funding will be provided from available non-rate utility resources.
225,000$ -$
Community Services JMZ Conservation Costs and Program Reduction -$ (64,000)$ Public Works
Consistent with Finance Committee's direction, this action eliminates proposed part-time staffing and associated contract & supplies and materials funding to explore utilizing existing conservation programs to fulfill the AZA. (On-going savings:
$64,000)
Canopy Contract Reduction Adjustment
As Directed by the Finance Committee, this action adjusts the reduction to the Canopy contract for a total reduction of $15,000 instead of the $43,550 originally proposed. Staff is directed to communicate with Canopy regarding scope reductions. (Ongoing costs: $28,550).
-$ 28,550$
Equity Transfer Adjustment
ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
GENERAL FUND (102 & 103)
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET Public Works Tree Contract True Up 0.03 4,077$
Multiple (PDS &
OOT)
1.40 -$ 255,701$
Office of
Transportation
1.00 38,646$ 38,646$
Fire 29,216$
Police 1.00 -$ -$
Police 51,250$ 102,500$
Police
This action corrects a clerical error ma de during budget development that reduced position #5219 in conflict with a separate action that eliminated that same position.
Citywide 2.0 FTE Planner Restoration
This action restores the operating fund allocations for PCN 790 and 7544 that should not have been e liminated, preserving advanced planning and development safety compliance baselines. (Ongoing costs: $255,701)
1.0 FTE Assistant Engineer Staffing Addition
This funds the addition of 1.0 FTE Assistant Engineer to the Office of Transportation to address oversized vehicle (OSV) and recreational vehicle (RV) impacts, and provide essential technical engineering support and field verification to support the design and delivery of bicycle, pedestrian, and street safety projects.
Salary and Benefit Technical Adjustment
This action corrects a clerical error made during budget development. This technical correction is necessary to cleanly align salary and benefit baseline appropriations within the Fire Department. (Ongoing costs: $29,216)
1.0 FTE Police Sergeant Restoration
This action restores 1.0 FTE Police Sergeant. The position is de- funded in FY 2027 but will remain in the Table of Organization.
School Crossing Guards Contract Service Restoration
Consistent with Finance Committee's direction, this action restores half of the proposed reduction for crossing guard services, provided that the Palo Alto Unified School District (PAUSD) matches the contribution. This decision aims to maintain critical intersection coverage while targeting a collaborative funding commitment from PAUSD. (Ongoing costs: $51,250)
Track Watch Guard Service Extension
Consistent with Finance Committee's direction, this action extends funding for the rail crossing monitor program (March-June 2027), representing the City's 50% share of the projected total cost for the four-month extension, provided that the Palo Alto Unified School District (PAUSD) matches the contribution. Committee members emphasized that maintaining these safety measures is a vital priority.
307,715$ 615,430$
Fund Balance Adjustment to Fund Balance (Budget Stabilization Reserve) This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (180,000)$
GENERAL FUND (102 & 103) SUBTOTAL 3.43 976,611$ 976,611$ ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
CAPITAL IMPROVEMENT FUNDS
CAPITAL IMPROVEMENT FUND (471)
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2026 to FY 2027, as outlined in Attachment A, Exhibit 3.
Projects with other recommended adjustments are detailed below.
-$ 130,586$
OOT Citywide 2.0 FTE Planner Restoration
This action restores the capital fund allocations for PCN 7544 t
hat should not have been eliminated, preserving advanced p
lanning and development safety compliance baselines.
(Ongoing costs: $108,234)
0.60 -$ 108,234$
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Capital
Improvement Fund. (Ongoing savings: $28,003)
-$ (28,003)$
Non-Departmental Major Tax Updates Revenue Adjustment (TOT) This action increases Transient Occupancy Tax (TOT) revenue estimates, reflecting a ~2.5% increase on projected receipts, and increases transfers to the Capital Improvement Fund.
542,000$ -$
Non-Departmental Transfer to the Capital Improvement Fund Reduction Consistent with Finance Committee direction on May 19, 2026, this action reduces the base transfer from the General Fund to the Capital Improvement Fund in order to accommodate
op
erating adjustments in the General Fund.
(460,059)$ -$
Capital Art in Public Spaces (AC-86017)
This action reduces the previously programmed FY 2027 budget by $5,100. Ordinance no. 5301 stipulates that one percent (1%) of
the CIP budget be set aside for public art, with certain exceptions, and annual adjustments to allocated amounts are made in accordance with changes to the proposed CIP budget.
-$ (5,100)$
Capital Bicycle and Pedestrian Transportation Plan Implementation (PL- 04010)
Consistent with Finance Committee direction on May 5, 2026, this action reallocates $240,000 of previously programmed FY 2027 expenditure and Measure B LSR revenue to the new Chimalus Shared Use Path (TR-28000) project for use in FY 2028.
(240,000)$ (240,000)$
Capital Embarcadero Road Improvements (TR-26000)
Consistent with Report #2604-6269, this action adds $260,000 of expenditure and Measure B LSR revenue as the second year of funding for the project.
260,000$ 260,000$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
CAPITAL IMPROVEMENT FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET Capital Quiet Zone Improvements (TR-27000)
Consistent with Finance Committee direction on May 5, 2026, this action moves $1.0 million of design costs and Measure K revenue from FY 2028 to FY 2027.
1,000,000$ 1,000,000$
Capital Roth Building Rehabilitation Phase 1 (PF-23001) Consistent with Finance Committee direction on May 19, 2026, this action increases the budget by $250,000 for potential needs in FY 2027 utilizing anticipated FY 2026 savings from the Mitchell Park Library Repair (PE-24006) project.
-$ 250,000$
Fund Balance Adjustment to Fund Balance (Infrastructure Reserve) This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (373,776)$
CAPITAL IMPROVEMENT FUND (471) SUBTOTAL 0.60 1,101,941$ 1,101,941$ ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
CAPITAL IMPROVEMENT FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET CUBBERLEY INFRASTRUCTURE FUND (472)
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Cubberley Property Infrastructure Fund. (Ongoing savings: $1,157) (1,157)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 1,157$
CUBBERLEY INFRASTRUCTURE FUND (472) SUBTOTAL 0.00 -$ -$ ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
ENTERPRISE FUNDS
AIRPORT FUND (530)
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Airport Enterprise Fund. (Ongoing savings: $5,138)
-$ (5,138)$
Utilities Electric Retail Revenue Alignment
This action updates support funding to reflect the finalized 4.5% electric retail rate increase and revised cost allocations. (Ongoing savings: $7,971)
-$ (5,313)$
Capital Capital Improvement Project Amendments to Proposed Reappropriations
This action reflects the impact from adjustments to capital projects as a result of funds recommended to be reappropriated from FY 2026 to FY 2027, as outlined in Attachment A, Exhibit 3. Projects with other recommended adjustments are detailed below.
-$ -$
Utilities Water Sales to City True-Up
This technical action adjusts City expenditures to reflect the finalized customer cost allocations. (Ongoing savings: $12) -$ (198)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 10,649$
AIRPORT FUND (530) SUBTOTAL 0.00 -$ -$
UTILITIES ADMINISTRATION FUND (521)
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Utilities Administration Fund. (Ongoing savings: $18,950)
-$ (18,950)$
Utilities Utilities Administration Cost Allocation
This action updates Utilities enterprise fund budgets to reflect the allocation of Utilities Administration Fund costs based on headcount. (Ongoing savings: $184,000)
(195,876)$ -$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (176,926)$
UTILITIES ADMINISTRATION FUND (521) SUBTOTAL 0.00 (195,876)$ (195,876)$ ELECTRIC FUND (513 & 523)
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Electric Fund and Electric Supply Fund. (Ongoing savings: $109,167)
-$ (109,167)$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET Planning and
Development Services
-$ 275,000$
Non-Departmental -$ (140,000)$
Utilities (195,584)$ (4,537)$
Utilities -$ (127)$
Utilities -$ 100,000$
Utilities -$ (12,124,009)$
Utilities
Solar and Energy Storage Permit Fee Subsidy Program
This action recognizes $225,000 in additional General Fund revenue from increasing photovoltaic (solar) and energy storage system permit fees to full cost recovery and $275,000 in Electric Utility Fund expenditures for rebate programs that offset permit costs and support broader electrification goals. Funding will be provided from available non-rate utility resources. (Ongoing costs:
$0)
Equity Transfer Adjustment
This technical action updates budgeted transfers to reflect the revised electric utility equity transfer forecast. (Ongoing savings:
$0)
Electric Retail Revenue Alignment
This action updates support funding to reflect the finalized 4.5% electric retail rate increase and revised cost allocations. (Ongoing costs: $3,469,098)
Water Sales to City True-Up
This technical action adjusts City expenditures to reflect the finalized customer cost allocations. (Ongoing costs: $145,818) Reliability and Resiliency Program Support
This one-time action funds hourly staffing support for outreach, education, a
nd program development activit ies that promote
distributed energy resources and support implementa tion of the Reliability and Resiliency Strategic Plan. (Ongoing costs: $0) Clerical Error Budget Correction
This technical a
ction corrects a duplicate expense entry and does
not represent a change in service levels or program funding. (Ongoing savings: $0)
Tree Contract True Up
This action corrects a clerical error made during budget development that reduced position #5219 in conflict with a separate action that eliminated that same position.
(0.03) -$ (4,077)$
Multiple Departments Citywide Allocated Interfund Charges True-Up This technical correction realigns interfund transfers for citywide building facility rentals and municipal utilities. (Ongoing savings:
$86,880)
-$ (92,486)$
Capital Foothills Rebuild Fire Mitigation (EL-21001) -$ 1,750,000$ Fund Balance
This action increases the budget by $1.8 million in order to complete the project in December 2026, supporting substructure work, installation of 10,000 feet of underground wire, and removal of 92 wood poles.
Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 10,153,820$
ELECTRIC FUND (513 & 523) SUBTOTAL (0.03) (195,584)$ (195,584)$ FIBER FUND (533)
ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Fiber Optics Fund. (Ongoing savings: $8,015)
-$ (8,015)$
Utilities Utilities Administration Cost Allocation
This action updates Utilities enterprise fund budgets to reflect the allocation of Utilities Administration Fund costs based on headcount. (Ongoing savings: $5,490)
-$ (5,844)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 13,859$
FIBER FUND (533) SUBTOTAL 0.00 -$ -$
GAS FUND (514 & 524)
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Gas Fund and Gas Supply Fund. (Ongoing savings: $41,690)
-$ (41,690)$
Utilities Water Sales to City True-Up
This technical action adjusts City expenditures to reflect the finalized customer cost allocations.
(Ongoing savings: $9)
-$ (21)$
Utilities Electric Retail Revenue Alignment
This action updates support funding to reflect the finalized 4.5% electric retail rate increase and revised cost allocations. (Ongoing savings: $7,971)
-$ (22)$
Utilities Clerical Error Budget Correction
This technical action corrects a duplicate expense entry and does not represent a change in service levels or program funding. -$ (2,379,750)$
Public Works Street Cut Fees and Water Treatment Charges This technical action updates charges to reflect the latest forecasted assumptions.
-$ 50,000$
Utilities Utilities Administration Cost Allocation
This action updates Utilities enterprise fund budgets to reflect the allocation of Utilities Administration Fund costs based on headcount. (Ongoing savings: $184,000)
-$ (42,025)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 2,413,508$
GAS FUND (514 & 524) SUBTOTAL 0.00 -$ -$ ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET REFUSE FUND (525)
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Refuse Fund. (Ongoing savings: $11,194)
-$ (11,194)$
Utilities Electric Retail Revenue Alignment
This action updates support funding to reflect the finalized 4.5% electric retail rate increase and revised cost allocations. (Ongoing savings: $1,252)
-$ (840)$
Utilities Water Sales to City True-Up
This technical action adjusts City expenditures to reflect the finalized customer cost allocations. (Ongoing savings: $49) -$ (110)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 12,144$
REFUSE FUND (525) SUBTOTAL 0.00 -$ -$ STORMWATER MANAGEMENT FUND (528)
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Stormwater Management Fund. (Ongoing savings: $10,721)
-$ (10,721)$
Utilities Electric Retail Revenue Alignment
This action updates support funding to reflect the finalized 4.5% electric retail rate increase and revised cost allocations. (Ongoing savings: $4,483)
-$ (2,988)$
Utilities Water Sales to City True-Up
This technical action adjusts City expenditures to reflect the finalized customer cost allocations. (Ongoing savings: $12) -$ (104)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 13,813$
STORMWATER MANAGEMENT FUND (528) SUBTOTAL 0.00 -$ -$ WASTEWATER COLLECTION FUND (527)
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Wastewater Collection Fund. (Ongoing savings: $21,261)
-$ (21,261)$
Utilities Electric Retail Revenue Alignment
This action updates support funding to reflect the finalized 4.5% electric retail rate increase and revised cost allocations. (Ongoing savings: $71)
-$ (41)$
ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET Public Works -$ 2,914,640$
Utilities -$ (21,605)$
Fund Balance
Street Cut Fees and Water Treatment Charges
This technical action updates charges to reflect the latest forecasted assumptions. (Ongoing costs: $2,914,640)
Utilities Administration Cost Allocation
This action updates Utilities enterprise fund budgets to reflect the allocation of Utilities Administration Fund costs based on headcount. (Ongoing savings: $20,296)
Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (2,871,733)$
WASTEWATER COLLECTION FUND (527) SUBTOTAL 0.00 -$ -$
WASTEWATER TREATMENT FUND (526)
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Wastewater Treatment Fund. (Ongoing savings: $60,650)
-$ (60,650)$
Utilities Water Sales to City True-Up
This technical action adjusts City expenditures to reflect the finalized customer cost allocations. (Ongoing savings: $12) -$ (348)$
Utilities Electric Retail Revenue Alignment
This action updates support funding to reflect the finalized 4.5% electric retail rate increase and revised cost allocations. (Ongoing savings: $4,483)
-$ (117,332)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
-$ 178,330$
WASTEWATER TREATMENT FUND (526) SUBTOTAL 0.00 -$ 178,330$ -$ 356,661$
WATER FUND (522)
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Water Fund. (Ongoing savings: $36,560)
-$ (36,560)$
Utilities Water Sales to City True-Up
This technical action adjusts City expenditures to reflect the finalized customer cost allocations. (Ongoing savings: $12) (38,016)$ (231)$
Utilities Electric Retail Revenue Alignment
This action updates support funding to reflect the finalized 4.5% electric retail rate increase and revised cost allocations. (Ongoing savings: $544,231)
-$ (26,909)$
ATTACHMENT A, EXHIBIT 2
FTE Revenues Expenses
Department Adjustment Adjustment Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET Utilities -$ (1,000,000)$
Public Works -$ 50,000$
Utilities -$ (33,914)$
Fund Balance
Water Financial Forecast Update
This technical action updates the Water Operating budget to align with the latest Water Financial Forecast. Emergency generator purchases previously budgeted in operations are now being funded through the Water System Improvements capital project WS-11004. (Ongoing savings: $1,000,000)
Street Cut Fees and Water Treatment Charges
This technical action updates charges to reflect the latest forecasted assumptions. (Ongoing costs: $50,0000)
Utilities Administration Cost Allocation
This action updates Utilities enterprise fund budgets to reflect the allocation of Utilities Administration Fund costs based on headcount. (Ongoing savings: $31,858)
Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 1,009,599$
WATER FUND (522) SUBTOTAL 0.00 (38,016)$ (38,016)$ ATTACHMENT A, EXHIBIT 2
Revenues Expenses
Department Adjustment Adjustment
SPECIAL REVENUE FUNDS
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND (232)
Planning and
Development
Services
CDBG FY26-27 Allocation
This action updates the CDBG budget to reflect finalized funding sources and FY 2026-27 Annual Action Plan expenditures. 47,139$ 612,139$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset the actions recommended in this report.
-$ (565,000)$
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND (232) SUBTOTAL 47,139$ 47,139$ GAS TAX FUND (231)
Non-
Departmental
Gas Tax Revenue Increase
This action increases Gas Tax revenue estimates based on the California Department of Finance's May 2026 updates for estimated 2025-26 HUTA and RMRA-SB1 taxes.
131,999$ -$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset the actions recommended in this report.
-$ 131,999$
GAS TAX FUND (231) SUBTOTAL 131,999$ 131,999$
PUBLIC ART FUND (207)
Human
Resources
Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Public Art Fund. (Ongoing savings: $1,026)
-$ (1,026)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset the actions recommended in this report.
-$ 1,026$
PUBLIC ART FUND (207) SUBTOTAL -$ -$
HOUSING IN-LIEU/RESIDENTIAL FUND (233)
Human
Resources
-$ (140)$
Fund Balance
Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Housing In- Lieu Residential Fund. (Ong oing savings: $140)
This action adjusts the fund balance to offset the actions -$ 140$ HOUSING IN-LIEU/RESIDENTIAL FUND (233) SUBTOTAL -$ -$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET ATTACHMENT A, EXHIBIT 2
Revenues Expenses
Department Adjustment Adjustment
SPECIAL REVENUE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET HOUSING IN-LIEU/COMMERCIAL FUND (234)
Human
Resources
Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Housing In-Lieu Commercial Fund. (Ongoing savings: $140)
-$ (140)$
Fund Balance
j
This action adjusts the fund balance to offset the actions -$ 140$ HOUSING IN-LIEU/COMMERCIAL FUND (234) SUBTOTAL -$ -$ RESIDENTIAL PREFERENTIAL PARKING PERMITS FUND (239)
Human
Resources
Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Residential Parking Permit Programs Fund. (Ongoing savings: $1,411) -$ (1,411)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset the actions recommended in this report.
-$ 1,411$
RESIDENTIAL PREFERENTIAL PARKING PERMITS FUND (239) SUBTOTAL -$ -$ UNIVERSITY AVENUE PARKING PERMITS FUND (236)
-Utilities $ ( 203)$ Office of
Transportation
-$ (9,684)$
Human
Resources
Water Sales to City True-Up
This technical action adjusts City expenditures to reflect the finalized customer cost allocations.
Electric Retail Revenue Alignment
This action updates support funding to reflect the finalized 4.5% electric retail rate increase and revised cost allocations.
Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the University Avenue Parking Permits Fund. (Ongoing savings: $2,870)
-$ (2,870)$
ATTACHMENT A, EXHIBIT 2
Revenues Expenses
Department Adjustment Adjustment
SPECIAL REVENUE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset the actions recommended in this report.
-$ 12,756$
UNIVERSITY AVENUE PARKING PERMITS FUND (236) SUBTOTAL -$ -$ CALIFORNIA AVENUE PARKING PERMITS FUND (237)
Utilities Water Sales to City True-Up -$ (159)$ Office of
Transportation
Electric Retail Revenue Alignment
This action updates support funding to reflect the finalized 4.5% electric retail rate increase and revised cost allocations. (Ongoing costs: $141,379)
-$ (5,562)$
Human
Resources
Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the California Avenue Parking Permits Fund. (Ongoing savings: $745)
-$ (745)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset the actions recommended in this report.
-$ 6,466$
CALIFORNIA AVENUE PARKING PERMITS FUND (237) SUBTOTAL -$ -$ ATTACHMENT A, EXHIBIT 2
Revenues Expenses
Department Adjustment Adjustment
INTERNAL SERVICE FUNDS
GENERAL BENEFITS FUND (687)
Non-
Departmental
-$ (900,658)$
Non-
Departmental
(10,932,048)$ (3,848,113)$
Fund Balance
Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the General Benefits Fund. This brings the tot
al estimated savings in FY 2027 to $2.2
million. (Ongoing savings: $900,658)
General Benefits Fund Alignment
This technical action aligns the revenue and expenses within the General Benefits Fund in to budgetary actions for FY 2027. The General Benefits Fund acts as a pass-through for benefit costs like pension and healthcare
costs; therefore this action aligns
expenditures and anticipated revenues correspondingly.
(Ongoing cost: $0)
Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ (6,183,277)$
GENERAL BENEFITS FUND (687) SUBTOTAL (10,932,048)$ (10,932,048)$ WORKER'S COMPENSATION FUND (688)
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Worker's Compensation Fund. (Ongoing savings: $1,189)
-$ (1,189)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 1,189$
WORKER'S COMPENSATION FUND (688) SUBTOTAL -$ -$
LIABILITY INSURANCE FUND (689)
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Liability Insurance Fund. (Ongoing savings: $678)
-$ (678)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 678$
LIABILITY INSURANCE FUND (689) SUBTOTAL -$ -$
PRINTING & MAILING FUND (683)
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET ATTACHMENT A, EXHIBIT 2
Revenues Expenses
Department Adjustment Adjustment
INTERNAL SERVICE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Printing & Mailing Services Fund. (Ongoing savings: $642)
-$ (642)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 642$
PRINTING & MAILING FUND (683) SUBTOTAL -$ -$
TECHNOLOGY FUND (682)
Human Resources Section 115 ADP UAL Savings Correction -$ (29,652)$ Utilities -$ (127)$
Utilities -$ (270)$
Fund Balance
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Technology Fund. (Ongoing savings: $29,652)
Water Sales to City True-Up
This technical action adjusts City expenditures to reflect the finalized customer cost allocations. (Ongoing costs: $145,818) Electric Retail Revenue Alignment
This action updates support funding to reflect the finalized 4.5% electric retail rate increase and revised cost allocations. (Ongoing costs: $141,379)
Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 30,050$
TECHNOLOGY FUND (682) SUBTOTAL -$ -$
VEHICLE REPLACEMENT & MAINTENANCE FUND (681)
Human Resources Section 115 ADP UAL Savings Correction
This technical action recognizes the outstanding Unfunded Actuarial Liability (UAL) savings anticipated from the FY 2027 Additional Discretionary Payment (ADP) for the Vehicle
Replacement & Maintenance Fund. (Ongoing savings: $10,004) -$ (10,004)$
Utilities Electric Retail Revenue Alignment
This action updates support funding to reflect the finalized 4.5% electric retail rate increase and revised cost allocations. (Ongoing costs: $141,379)
-$ (419)$
ATTACHMENT A, EXHIBIT 2
Revenues Expenses
Department Adjustment Adjustment
INTERNAL SERVICE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET Public Works Fleet Fuel Contract Reduction
This action reflects a technical adjustment associated with lowered allocated vehicle maintenance charges to departments and the corresponding revenue in the Vehicle Replacement and Maintenance Fund. (Ongoing savings: $225,000)
-$ (225,000)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report.
-$ 235,422$
-$ -$ VEHICLE REPLACEMENT & MAINTENANCE FUND (681) SUBTOTAL ATTACHMENT A, EXHIBIT 3
Capital Improvement Plan FY 2026 Reappropriations to FY 2027 Fund Number and Name Project Title
Project
Number
Expense
Reappropriation
Adjustment
(Proposed)
Expense
Reappropriation
Adjustment
(A2P)
Expense
Reappropriation
Adjustment
TOTAL
Revenue
Reappropriation
Adjustment
(Proposed)
Revenue
Reappropriation
Adjustment
(A2P)
Revenue
Reappropriation
Adjustment
TOTAL
471 ‐ Capital Improvement Fund Americans With Disabilities Act Compliance PF‐93009 450,000 450,000 Animal Shelter Renovation PE‐19002 2,145,239 2,145,239 Art In Public Spaces AC‐86017 1,745,398 1,745,398 Baylands Comprehensive Conservation Plan PG‐17000 43,000 43,000 Baylands Levee Repair for Public Safety Access OS‐09002 29,210 29,210 Bicycle and Pedestrian Transportation Plan Implementation PL‐04010 435,000 435,000 86,300 86,300 Building Systems Improvements PF‐01003 246,030 246,030 California Avenue Streetscape Update PL‐23000 241,000 241,000 Churchill Avenue Enhanced Bikeway PL‐14000 256,000 256,000 1,878,328 1,878,328 Civic Center Electrical Upgrade & EV Charger Installation PE‐17010 1,351,085 1,351,085 174,000 174,000 Civic Center Fire Life Safety Upgrades PE‐18016 324,997 324,997 Civic Center Waterproofing Study and Repairs PE‐15020 941,037 941,037 Downtown Automated Parking Guidance Systems, Access Controls & RPL‐15002 32,898 32,898 Electric Charger Infrastructure Installation PF‐23000 436,857 436,857 Electrification of City Facilities PE‐24001 626,179 626,179 Fire Station 4 Replacement PE‐18004 2,349,248 2,349,248 Fire Training Facility Replacement FD‐24000 49,988 49,988 Foothills Nature Preserve Dam Seepage Investigation and Repairs PE‐20000 100,144 100,144 Foothills Nature Preserve Improvements PE‐21000 494,646 494,646 Heritage Park Site Amenities Replacement PG‐21000 77,586 77,586 JMZ Renovation AC‐18001 185,000 185,000 Johnson Park Renovation PE‐21002 25,000 25,000 Library Automated Material Handling LB‐21000 329,248 329,248 Lucie Stern Community Theater Mechanical Equipment Replacement PE‐24002 1,949,713 1,949,713 Lucie Stern Community Theatre Fire Curtain AC‐24001 200,000 200,000 Mitchell Park Community Center Audio Visual Equipment AC‐26000 340,000 340,000 Municipal Service Center Lighting, Mechanical, and Electrical ImprovemPF‐16006 6,165,504 6,165,504 New California Avenue Area Parking Garage PE‐18000 997,012 997,012 New Downtown Parking Garage PE‐15007 12,896,981 12,896,981 12,896,981 12,896,981 New Public Safety Building PE‐15001 978,087 978,087 Newell Road/San Francisquito Creek Bridge Replacement PE‐12011 976,810 976,810 10,268,732 10,268,732 Off‐Road Pathway Resurfacing And Repair OS‐09001 170,000 (132,000) 38,000 Park and Open Space Emergency Repairs PG‐09002 43,779 43,779 Park Restroom Installation PG‐19000 319,704 319,704 319,704 319,704 Parking District Implementation PL‐15003 193,900 193,900 Performing Arts Venues Seat Replacement AC‐18000 108,023 108,023 Railroad Grade Separation and Safety Improvements PL‐17001 1,999,819 1,999,819 2,093,843 2,093,843 Rinconada Park Improvements PE‐08001 101,150 101,150 Rinconada Pool Family Changing Room PE‐24004 1,158,326 1,158,326 Robles Park Improvements PE‐18015 891,958 891,958 Roofing Replacement PF‐00006 300,000 300,000 San Francisquito Creek Joint Powers Authority Ongoing Creek Projects PE‐22000 54,521 54,521 Traffic Signal and Intelligent Transportation Systems PL‐05030 1,350,000 1,350,000 800,000 800,000 University Avenue Parking Improvements PF‐14003 103,527 103,527 University Avenue Streetscape Update PE‐21004 1,946,000 1,946,000 Mitchell Park Library Repair PE‐24006 50,000 50,000 Palo Alto Art Center Ceramics Equipment AC‐28003 68,527 68,527 Fire Equipment Replacement FD‐25000 279,908 279,908 262,557 262,557 California Avenue Parking District Parking Improvements PF‐25000 50,000 50,000 50,000 50,000 CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET ATTACHMENT A, EXHIBIT 3
Capital Improvement Plan FY 2026 Reappropriations to FY 2027 Fund Number and Name Project Title
Project
Number
Expense
Reappropriation
Adjustment
(Proposed)
Expense
Reappropriation
Adjustment
(A2P)
Expense
Reappropriation
Adjustment
TOTAL
Revenue
Reappropriation
Adjustment
(Proposed)
Revenue
Reappropriation
Adjustment
(A2P)
Revenue
Reappropriation
Adjustment
TOTAL
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET Baylands Interpretive Signage Program OS‐24001 34,163 34,163 34,163 34,163 Meadow Drive and Charleston Road Rail Grade Separation and Safety PL‐24000 1,593,463 1,593,463 1,197,619 1,197,619 Charleston Road/Alma Street Railroad Crossing Safety Improvements PL‐25002 682,400 682,400 713,248 713,248 Churchill Avenue Rail Grade Separation and Safety Improvements PL‐24001 658,835 658,835 2,000,000 2,000,000 Children's Theatre Facility Upgrade/Repair AC‐28002 125,000 125,000 Charging Stations Repair and Maintenance PF‐26001 92,349 92,349 Ramona Street Streetscape Update PE‐26002 139,328 139,328 PAAC Auditorium Audio Visual Equipment and Facility Public Announc AC‐26001 165,506 165,506 Parking Infrastructure Improvements PL‐12000 200,000 200,000 Congestion Relief Projects PL‐25001 400,000 400,000 400,000 400,000 Emergency Gate at Foothill and Miranda PE‐26003 50,000 50,000 471 ‐ Capital Improvement Fund Total 50,486,497 130,586 50,617,083 33,175,475 ‐ 33,175,475 472 ‐ Cubberley Property Infrastructure Fund Cubberley Community Center Redevelopment CB‐26000 305,061 305,061 Cubberley Repairs CB‐17001 100,000 100,000 472 ‐ Cubberley Property Infrastructure Fund Total 405,061 ‐ 405,061 ‐ ‐ ‐ 523 ‐ Electric Fund Inter ‐substation Line Protection Relay EL‐17005 645,333 645,333 Smart Grid Technology Installation EL‐11014 268,098 268,098 Substation Facility Improvements EL‐89044 974,866 974,866 Underground System Rebuild EL‐16001 612,910 612,910 Hanover Substation Upgrade Project EL‐24001 2,957,140 2,957,140 Colorado 60kV Bus Rebuild EL‐17002 3,498,849 3,498,849 Colorado Transformer #3 Replacement EL‐19001 3,780,000 3,780,000 Grid Modernization 12kV Distribution Residential Rebuild EL‐24000 12,762,653 12,762,653 39,240,000 39,240,000 523 ‐ Electric Fund Total 25,499,849 ‐ 25,499,849 39,240,000 ‐ 39,240,000 533 ‐ Fiber Optics Fund Fiber Optics Network ‐ System Improvements FO‐10001 43,310 43,310 Fiber Optics Network ‐ System Rebuild FO‐16000 2,948,211 2,948,211 Fiber‐to‐the‐Premises (FTTP) FO‐24000 7,501,748 7,501,748 533 ‐ Fiber Optics Fund Total 10,493,269 ‐ 10,493,269 ‐ ‐ ‐ 524 ‐ Gas Fund Gas Distribution System Improvements GS‐11002 758,910 758,910 Gas Main Replacement ‐ Project 25 GS‐15000 5,138,088 5,138,088 7,500,000 7,500,000 Gas Main Replacement ‐ Project 26 GS‐16000 2,002,190 2,002,190 Gas Meters and Regulators GS‐80019 198,910 198,910 Gas Line Repair at Arastradero Creek GS‐25001 143,916 143,916 524 ‐ Gas Fund Total 8,242,014 ‐ 8,242,014 7,500,000 ‐ 7,500,000 528 ‐ Stormwater Management Fund Corporation Way System Upgrades and Pump Station SD‐21000 201,333 201,333 Green Stormwater Infrastructure SD‐22001 1,030,250 1,030,250 1,030,250 1,030,250 Storm Drainage System Replacement And Rehabilitation SD‐06101 882,265 882,265 West Bayshore Road Trunk Line Improvements SD‐23000 19,236 19,236 Center Drive Capacity Upgrades SD‐26001 65,200 65,200 Hamilton Avenue System Upgrades SD‐25000 98,292 98,292 528 ‐ Stormwater Management Fund Total 2,296,576 ‐ 2,296,576 1,030,250 ‐ 1,030,250 527 ‐ Wastewater Collection Fund Sewer Lateral/Manhole Rehabilitation and Replacement WC‐99013 927,852 927,852 Wastewater Collection System Rehabilitation/Augmentation Project 3 WC‐20000 334,530 334,530 527 ‐ Wastewater Collection Fund Total 1,262,382 ‐ 1,262,382 ‐ ‐ ‐ 526 ‐ Wastewater Treatment Fund Headworks Facility Replacement WQ‐16002 2,988,974 2,988,974 2,988,974 2,988,974 New Laboratory And Environmental Services Building WQ‐14002 15,166,602 15,166,602 15,166,602 15,166,602 Outfall Line Construction WQ‐19000 10,593,300 10,593,300 10,582,800 10,582,800 Secondary Treatment Upgrades WQ‐19001 1,112,320 1,112,320 1,112,320 1,112,320 Local Advanced Water Purification System WQ‐19003 1,000,000 1,000,000 1,000,000 1,000,000 ATTACHMENT A, EXHIBIT 3
Capital Improvement Plan FY 2026 Reappropriations to FY 2027 Fund Number and Name Project Title
Project
Number
Expense
Reappropriation
Adjustment
(Proposed)
Expense
Reappropriation
Adjustment
(A2P)
Expense
Reappropriation
Adjustment
TOTAL
Revenue
Reappropriation
Adjustment
(Proposed)
Revenue
Reappropriation
Adjustment
(A2P)
Revenue
Reappropriation
Adjustment
TOTAL
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2027 PROPOSED BUDGET 526 ‐ Wastewater Treatment Fund Total 30,861,196 ‐ 30,861,196 30,850,696 ‐ 30,850,696 522 ‐ Water Fund Water Distribution System Improvements WS‐11003 96,300 96,300 Water Main Replacement ‐ Project 30 WS‐16001 4,366,839 4,366,839 Water Meters WS‐80015 154,630 154,630 Water Service and Hydrant Replacement WS‐80014 50,000 50,000 Water System Supply Improvements WS‐11004 1,061,540 1,061,540 Water Tank Seismic Upgrade and Rehabilitation WS‐09000 100,000 100,000 522 ‐ Water Fund Total 5,829,309 ‐ 5,829,309 ‐ ‐ ‐ 682 ‐ Technology Fund City Council Chambers Upgrade TE‐19001 1,641,440 1,641,440 Computer Aided Dispatch (CAD) Upgrade TE‐23000 126,841 126,841 Enterprise Resource Planning Upgrade TE‐19000 894,907 894,907 Infrastructure Management System TE‐13004 365,281 365,281 IT Data Center Upgrade TE‐25000 980,000 980,000 682 ‐ Technology Fund Total 4,008,469 ‐ 4,008,469 ‐ ‐ ‐ 681 ‐ Vehicle Replacement & Maintenance FundScheduled Vehicle and Equipment Replacement ‐ Fiscal Year 2024 VR‐24000 1,987,783 1,987,783 Scheduled Vehicle and Equipment Replacement ‐ Fiscal Year 2025 VR‐25000 625,812 625,812 681 ‐ Vehicle Replacement & Maintenance Fund Total 2,613,595 ‐ 2,613,595 ‐ ‐ ‐ All Funds Total 141,998,217 130,586 142,128,803 111,796,421 ‐ 111,796,421