4. Public Hearing on the Proposed FY 2026-27 Budget, Including the Potential Addition of Full Time Personnel, Proposed Levy for the Municipal Services Special Tax, and Proposed Levy for the Special Municipal Sewer Tax

City of Piedmont

COUNCIL AGENDA REPORT
DATE: June 1. 2026
TO: Mayor and Council
FROM: Rosanna Bayon Moore, City Administrator
SUBJECT: Public Hearing on the Proposed FY 2026-27 Budget, Including the Potential Addition of Full Time Personnel, Proposed Levy for the Municipal Services Special Tax, and Proposed Levy for the Special Municipal Sewer Tax

RECOMMENDATION
Conduct the first public hearing on the proposed FY 2026-27 Budget, including the potential addition of full-time personnel, proposed levy of the Municipal Services Special Tax, and proposed levy of the Special Municipal Sewer Tax.

BACKGROUND
The City Charter requires that a public hearing be held prior to adoption of the budget, the proposed levy of the Municipal Services Special Tax, and the proposed levy for the Special Municipal Sewer Tax. This is the first of two scheduled public hearings, with the second hearing to be held on June 15, 2026.

DISCUSSION
The FY 2026-27 Proposed Budget projects an Operating Net Income of $0.7 million in the General Fund. After Capital Transfers of $1.0 million to the Facilities Maintenance Fund, and $0.75 million (grant funds) to the Capital Improvement Fund, the General Fund will experience a Net Loss estimated at $1.1 million, which results in a projected ending General Fund Balance of $6.8 million, or 17% of operating expenditures.

A number of key factors provide important context for the next fiscal year and the foreseeable future:

In spring 2026, the City Council convened a Budget Study Session to review the City’s financial position and establish priorities for the coming fiscal year. The City Council reaffirmed five overarching goals that continue to guide budget development:

1. Financial Stability – Prioritize financial health and stability with efficient staffing, responsible budgeting, and long-range forecasting.

2. Community Wellness & Inclusion – Focus on public safety, civic engagement, and program offerings as pathways to community vitality.

3. City Infrastructure – Maintain and improve reliable municipal infrastructure and facilities for public use and enjoyment.

4. Effective Government – Support policies and structures that provide for the delivery of high-quality city services.

5. Environmental Stewardship – Encourage the reduction of the community’s carbon footprint and ways to positively influence consumer choice.

The FY 2026-27 budget is guided by a consistent philosophy: deliver excellent public services today without compromising the City’s ability to do so in the future. Several structural factors will shape long-term fiscal planning:
• Revenue concentration: Approximately 65–67% of General Fund revenue is propertyrelated, making the City’s financial position directly and substantially tied to real estate market conditions. This is not simply a budgeting footnote — it is the single most consequential risk in the City’s fiscal profile. A sustained downturn in the volume of home sales or assessed values has the potential to compress revenues and, at the same time, certain cost increases are outside of local control. The City has limited capacity to absorb such a shock without drawing down reserves or identifying new revenue sources. Staff will maintain conservative revenue assumptions and continue monitoring market indicators closely.
• Real Property Transfer Tax rate: The City Council is actively exploring an increase to the Real Property Transfer Tax rate as a potential tool to address the identified funding gap for capital infrastructure needs. Piedmont’s current rate has not kept pace with the growing cost of maintaining and replacing aging facilities, buildings, and infrastructure systems. A rate adjustment, if approved by voters, would improve funding for the Capital Improvement Program. This subject is complicated by a pending statewide ballot initiative that, if passed, would eliminate local transfer tax authority beginning December 31, 2028.

The Council will consider next steps in this policy discussion during FY 2026-27. • Pending labor agreements: Negotiations with the Piedmont Firefighters Association remain active. Until agreements are finalized, the budget carries inherent personnel cost uncertainty. Final compensation costs are unknown. Given that personnel costs represent 65% of General Fund expenditures, the fiscal impact of these negotiations is material. • Pension cost trajectory: UAL payments are projected to increase at an average rate of ~9% annually through approximately FY 2032 before beginning to stabilize. The Pension Rate Stabilization Fund provides an important buffer, and the City will evaluate discretionary contributions when fiscal conditions permit. • Deferred infrastructure: The Budget Advisory and Financial Planning Committee has consistently called on the City to further quantify future infrastructure costs — particularly for aging buildings, storm drain systems, and roads. Developing a comprehensive longrange capital plan is a priority for the coming year, and the Transfer Tax rate discussion is directly connected to the City’s ability to fund that plan without further pressure on the General Fund.

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• Federal and State policy uncertainty: Changes to federal programs and tariff-driven cost increases for construction materials introduce planning challenges. Staff will continue to actively pursue external grant funding and adjust capital project assumptions as conditions evolve.
• Pressures on the real estate transfer tax beyond local control: If the statewide ballot initiative passes this November, the loss of 10% of revenues would dramatically impact essential services. Public education and contingency planning are essential. • Retiree medical obligations: Retiree medical premiums are projected to increase to $1.26 million in FY 2026-27 and will continue to grow as additional employees retire. The OPEB Trust Fund is a direct response to this long-term liability.

The projected ending General Fund balance of approximately $6.8 million (17% of operating expenditure) approaches the City’s target reserve range and provides meaningful protection against economic disruption.

A YEAR OF TRANSITIONS AND CONCURRENT DEMANDS
FY 2026-27 is not a routine budget year. The City of Piedmont has many irons in the fire, and this fiscal year spans a period when numerous transitions, projects, and activities are already underway or will soon be in full swing simultaneously. Meanwhile, the City must navigate the loss of experienced staff across multiple departments, as many long-time employees reach retirement.

Managing this level of concurrent demands — while maintaining high-quality day-to-day services — requires exceptional organizational focus and disciplined resource allocation.

Significant leadership focus will be required to successfully navigate major staff transitions currently underway. Following the retirement of the City’s longtime Planning & Building Director in May 2026, the recruitment effort to fill this key executive role is in progress. The new Planning & Building Director will be joining a department in transition, as staffing is being restructured in response to a staffing study and operational analysis conducted in 2025. The City will also be hiring a new Human Resources Manager, Public Works Director, and Police Support Services Commander, two senior staff positions that are pivotal roles for the agency’s steady and healthy operation. Recruiting, onboarding, and integrating strong leaders into these positions will be a top priority in FY 2026-27, and the transition period will require deliberate attention to ensure continuity of service and momentum on ongoing projects.

At the same time, the City is commencing aquatics operations at the new all-electric Community Pool, pursuing housing in Moraga Canyon, completing the final phases of sewer rehabilitation required by Consent Decree, planning for long-range capital projects, developing financing strategies, and responding to an unpredictable federal and state policy environment. Each of these demands would be significant on its own; together, they represent a uniquely complex environment for operations and service delivery.

This budget reflects a realistic assessment of organizational capacity. It does not overcommit resources or assume that all initiatives can advance at full pace simultaneously. Where priorities must be sequenced, staff will return to the Council with recommendations.

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Annual City Vacancies, Recruitment, and Retention Efforts Pursuant to AB 2561 On September 22, 2024, Governor Newsom signed Assembly Bill 2561 (AB 2561) into law, requiring public agencies to present information on vacancy status, as well as recruitment and retention efforts, during a public hearing before their governing board at least once per fiscal year.

The Legislature finds and declares as follows:
(a) Job vacancies in local government are a widespread and significant problem for the public sector affecting occupations across wage levels and educational requirements. (b) High job vacancies impact public service delivery and the workers who are forced to handle heavier workloads, with understaffing leading to burnout and increased turnover that further exacerbate staffing challenges.
(c) There is a statewide interest in ensuring that public agency operations are appropriately staffed and that high vacancy rates do not undermine public employee labor relations.

The City has 101 full-time positions budgeted in Fiscal Year 2025-26. The 101 full-time positions are represented by four bargaining groups: Piedmont Firefighters, Local 2683, IAFF (PFA), Piedmont Firefighters, Local 2683, IAFF, Fire Captain Bargaining Unit, Piedmont Police Officers Association (PPOA) Service Employees International Union (SEIU) Local 1021, as well as unrepresented employees including Department Heads.

Piedmont Firefighters Vacancy Rates and Recruitment Efforts Piedmont Firefighters has 21 budgeted positions, with 19 filled, and two vacant Firefighter/Paramedic positions, for a vacancy rate of 9.52%. We are currently recruiting to fill the open positions, with an application closing date of May 29, 2026. First-round interviews are scheduled for June 8 and 9.

Piedmont Fire Captains Vacancy Rates and Recruitment Efforts Piedmont Fire Captains has three budgeted positions, with all three positions filled.

Piedmont Police Officers Vacancy Rates and Recruitment Efforts Piedmont Police Officers has 17 budgeted sworn positions, consisting of 13 Police Officers and four Police Sergeants. Of the 17 positions, two are currently vacant at the Police Officer level and one at the Sergeant level, resulting in a vacancy rate of 17.65%. The City conducts ongoing recruitments for entry-level, academy graduate, and lateral Police Officer positions. At present, two lateral Police Officer candidates are in the background investigation process, and the City is currently recruiting for Police Sergeant, with an application closing date of June 15, 2026.

Recruiting Police Officers continues to be a challenge for agencies in the region, and the City of Piedmont is no exception. The Police Department has established a dedicated recruitment team that visits academies and sets up booths at college career days and sporting events. Captain Monahan personally follows up on each incoming employment application with a phone call or email and is actively seeking qualified candidates to join the department.

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Service Employees International Union (SEIU) Local 1021 Vacancy Rates & Recruitment Efforts SEIU has 16 budgeted positions, seven in the Public Works Unit and nine in the General Unit. Currently, there are three vacancies in the General Unit for Dispatchers, resulting in a total vacancy rate of 18.75%. A lateral Dispatcher candidate has accepted the City’s job offer and will begin employment in June. Additionally, the City recently completed interviews, and Command Staff interviews are expected to take place during the first week of June. To temporarily address the staffing shortage, the City has recruited lateral Dispatchers to work on a per-diem basis as needed.

Unrepresented Vacancy Rates and Recruitment Efforts
Unrepresented employees include Department Heads, mid-management staff, and employees in the Confidential Unit, Childcare Group, and Professional-Technical-Supervisory Group—a total of 44 positions. There are currently four vacancies, resulting in a vacancy rate of 9.09%. The job classifications for these vacant positions were recently approved by City Council at its meeting on April 21, 2026; recruitment for one is currently pending, while the City has begun recruitment for the other, with finalist interviews expected the first week of June. The remaining two vacant positions are currently staffed with interim personnel while active recruitment is underway.

Budgeted Filled and Vacant Position Report Summary
Currently, the City has not identified any necessary changes to policies, procedures, and recruitment activities that are leading to clear obstacles in the recruitment process. However, the City remains committed to evaluating potential improvements, including consideration of recruitment and retention issues during negotiations with represented employee groups as part of broader compensation and workforce discussions.

Bargaining Unit FTE Vacancies
Vacancy
Rate
Fire Captains 3 0 0.00%
Firefighters 21 2 9.52%
Police Officers 17 3 17.65%
SEIU 16 3 18.75%
Unrepresented 44 4 9.09%
Totals: 101 12 11.88%
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GENERAL FUND REVENUES
The FY 2026-27 Proposed Budget projects total General Fund revenues of $41,198,740, compared to a projected actual of $40,650,350 in the current fiscal year, an increase of approximately $548,390 or 1.3%. The next table provides a detailed analysis by revenue category:

Revenue Category Actual
2024-25
Projected 2025-
26 Proposed 2026-27 Budget % Change
Property Tax – Secured $17,584,805 $18,226,900 $18,784,000 3.1% Property Tax – Unsecured 929,689 970,000 970,000 0.0%
Supplemental Assessment 394,525 400,000 400,000 0.0%
Total Property Taxes $18,920,860 $19,601,900 $20,159,000 2.8% Real Property Transfer Tax 4,515,282 4,500,000 4,200,000 -6.7% Parcel Tax (Measure F) 2,690,645 3,228,000 3,324,840 3.0% Total Property-Related Taxes $26,126,787 $27,329,900 $27,683,840 1.3% Other Taxes & Franchises 3,085,998 3,087,800 3,160,100 2.3% Licenses & Permits 871,887 865,000 872,000 0.8%
Revenue – Use of Money/Property 1,005,738 1,207,300 1,044,300 -13.5% Revenue from Other Agencies 4,187,687 2,654,050 2,960,500 11.5% Charges for Current Services 5,543,582 5,325,300 5,378,000 1.0% Other Revenue 164,911 181,000 100,000 -44.8%

REVENUE CATEGORY
FY 2025-26

PROJECTION
FY 2026-27
PROPOSED VARIANCE % Change
PROPERTY TAXES $ 19,601,900 $ 20,159,000 557,100$ 3%
VEHICLE LICENSE FEE $ 1,919,550 $ 1,971,000 51,450$ 3%
SUB-TOTAL $ 21,521,450 $ 22,130,000 608,550$ 3%
REAL PROPERTY TRANSFER TAX $ 4,500,000 $ 4,200,000 (300,000)$ -7% TOTAL $ 26,021,450 $ 26,330,000 308,550$ 1%
Agenda Repor Page 6
• Property Tax (secured, unsecured, and supplemental) is budgeted at $20.2 million, a 3% increase consistent with Alameda County estimates.
• Motor Vehicle License Fee (MVLF) / Homeowners Tax Relief is budgeted at $1,971,000, which represents a 3% increase over the prior year.
• Real Property Transfer Tax is conservatively estimated at $4.2 million, flat to the prior year budget. Transfer tax revenues are projected to exceed $4.5 million in FY 2025-26 but remains acutely sensitive to transaction volume and financing conditions. During the last major recession, transfer tax receipts fell by 40% and did not recover for four years.

The City continues to budget this source with significant caution, and any sustained softening in the real estate market would put immediate pressure on the General Fund.

The chart below illustrates the volatility of the housing market over the last several years (FY 2025-26 is estimated):

City Services Taxes

REVENUE CATEGORY
FY 2025-26

PROJECTION
FY 2026-27
PROPOSED VARIANCE % Change
PARCEL TAX $ 3,228,000 $ 3,324,840 $ 96,840 3%
PARAMEDIC TAX $ 69,500 $ 69,500 -$ 0%
WATER USER TAX $ 45,000 $ 45,000 -$ 0%
TOTAL $ 3,342,500 $ 3,439,340 $ 96,840 3%
Agenda Repor Page 7
• Parcel Tax revenue is projected at $3.3 million, or 3% over prior year. This tax was supported by the March 2024 voter-approved renewal, extending the term by 12 years and increasing the levy by 20%, effective July 1, 2025. Subsequent annual increases are capped at the lower of CPI or 4%.
• The Paramedic and Water Users Taxes remain unchanged. They are levied at $18.46 and $12.00 per parcel, respectively.

Other Taxes and Franchises
$3.2 million. This category includes Sales and Use Tax ($215,000), Business License Tax ($410,000, a 17% increase over last year due to outsourcing), Real Estate Rental Tax ($375,000), Utility User Taxes ($1.6 million, reflecting anticipated PG&E rate increases), and Franchise Fees ($606,000, a 2% increase over the current year projection).

Building Permits, Planning Fees, and Charges for Services $2.1 million. This category consists of the following construction related activities: Building Permits, Planning Fees, Plan Check Fees, General Plan Maintenance Fee, and Records Management Fees. This represents an increase of 2% primarily due to increase in fees and a modest increase in volume.

Revenue from Other Agencies
$3.0 million. This category includes Motor Vehicle License Fees ($1.9 million), State grants ($0.2 million), and County contributions, including $750,000 in County grants. ARPA funds, which provided significant one-time revenues in prior years, are no longer a factor in the FY 2026-27 budget.

Interest Earnings and Other Revenue
$1.1 million. Interest earnings are conservatively budgeted at $400,000, reflecting an expectation of moderating rates relative to recent levels. Community Hall and facility rentals contribute approximately $640,000.

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GENERAL FUND EXPENDITURES
Total General Fund expenditures are budgeted at $41,540,678, an increase of approximately $1.1 million or 3% over the FY 2025-26 adopted budget, and 6.2% over the year-end projections. In developing the Proposed Budget, the City continues efforts to control and contain operating costs in all departments.
* FY2026-27 includes a General Fund subsidy for the Aquatics Fund for a full-year of operations.

Personnel Costs
Personnel costs, the largest expenditure category at approximately 65% of the total, drive the majority of this increase. Personnel-related costs — salaries, benefits, and retirement — are budgeted at approximately $27.1 million, or 5% over current year projections.

Personnel Budget by Type
Personnel Budget by Department

EXPENDITURE CATEGORY
FY 2025-26

PROJECTION
FY 2026-27
PROPOSED VARIANCE % Change
PERSONNEL COSTS $ 25,785,105 $ 27,060,238 $ 1,275,133 4.9% MAINTENANCE & OPS $ 8,759,894 $ 9,295,455 $ 6.1% 535,561 NON- DEPARTMENTAL $ 4,405,285 $ 4,784,985 $ 8.6% 379,700 AQUATIC SUBSIDY $ 200,000 $ 400,000 $ 100.0% 200,000
TOTAL $ 39,150,284 $ 41,540,678 $ 2,390,394 6.1%
CATEOGRY FY 2025-26

PROJECTION
FY 2026-27

PROPOSED
VARIANCE % Change
WAGES $ 17,487,060 $ 17,632,397 $ 145,337 0.8%
BENEFITS - RETIREMENT $ 5,288,570 $ 5,759,495 $ 470,925 8.9% BENEFITS - HEALTH $ 2,085,390 $ 2,658,146 $ 572,756 27.5% BENEFITS - OTHER $ 924,215 $ 1,010,200 $ 85,985 9.3%
TOTAL $ 25,785,235 $ 27,060,238 $ 1,275,003 4.9%
Department / Category FY 2025-26
Projection
FY 2026-27
Proposed Variance % Change
Administration $ 2,162,580 $ 2,228,784 $ 66,204 3.1%
Communications $ 394,900 $ 404,960 $ 10,060 2.5%
Public Works $ 2,546,655 $ 2,436,992 $ (109,663) -4.3%
Planning & Building $ 1,950,030 $ 2,117,286 $ 167,256 8.6% Recreation $ 2,231,725 $ 2,370,290 $ 138,565 6.2%
Police $ 7,620,025 $ 8,611,763 $ 991,738 13.0%
Fire $ 8,879,190 $ 8,890,163 $ 10,973 0.1%
TOTAL PERSONNEL $ 25,785,105 $ 27,060,238 $ 1,275,133 4.9% Agenda Repor Page 9
The salaries for FY 2026-27 are budgeted at $17,632,397. The increase reflects higher overtime costs in the Fire Department due to employees on long-term leave, in the Fire Academy, and two current vacancies. Part-time costs in the Planning and Building Department have declined due to implementation of the recommendations of the staffing study in FY 2026-27.

FY 2026-27 is the second year of the four-year agreements entered into with all bargaining units, except Piedmont Firefighters. In addition, as compared to the prior year projection, the most significant changes in personnel costs are as follows:
• Health Insurance – The proposed budget reflects an increase of $572,756 over last year. The increase is primarily due to an assumed 5.0% increase in premium rates and the assumption of full staffing. Vacancies are budgeted at maximum benefits for employee plus family coverage. • Retirement - Employee retirement costs are projected to increase $470,925 or 9% over prior year.
• CalPERS Normal Cost increased approximately 1.5% over the prior year, in part due to two new full-time positions in Planning & Building and the assumption of full departmental staffing.
• Unfunded Accrued Liability (UAL) payments increased 11% to approximately $4 million.

UAL payments are projected to increase at an average rate of approximately 9% annually through FY 2032, then begin to flatten as Tier 1 employees retire and structural reforms take hold.
• As Tier 1 CalPERS employees retire and are replaced by employees in lower-benefit Tier 2, the City’s blended contribution rate will gradually decline over time — a structural improvement that reflects the benefit reforms negotiated in prior years. 2 0
Projected % of Projected % of
Total Total
Normal Cost $ 2,196,700 38% $ 2,169,500 41%
Cost Share (362,700) -6% (418,900) -8%
Net Normal Cost 1,834,000 32% 1,750,600 33%
Unfunded Accrued
Liability (UAL)
3,925,500 68% 3,537,900 67%
Total $ 5,759,500 100% $ 5,288,500 100%

RETIREMENT COSTS
FY 2026-27 FY 2025-26
Agenda Repor Page 10
Maintenance and Operations
Maintenance and operations costs are budgeted at $9,245,455, representing approximately 22% of the budget, and account for major expenses, including:
• Employee-related – Conferences, travel, training, and memberships • Supplies – Department supplies
• Equipment – Vehicle maintenance and repair, fuel, and rentals • Contract Services – Third party recreational activity providers, legal, consulting, crossing guards
• Other – Public Works services (including street patching, landscaping, and tree pruning) • Utilities
There is a 6% increase in the overall maintenance & operations budget compared to the current year projections. The key highlights include:
• This budget consolidates technology software, support, and consulting costs within the Administration budget to improve coordination, oversight, and overall management of the City’s technology resources. O&M costs in both Police and Fire are reduced due to shifting their software-related costs to the IT budget.
• Public Works is up by $261,500 due to anticipated increase in utility costs, janitorial supplies, equipment maintenance, miscellaneous repairs and hardware supplies. • Planning & Building includes reduction in consulting services associated with 6th Cycle Housing Element related costs, along with the part-time staffing budget. • Department supplies are up by 3.8% due to inflationary pressures. • Utilities/telephone costs are up 3.5% to accommodate PG&E rate increases.

Non-Departmental Costs
Non-Departmental expenditure is budgeted at $4,784,985, an increase of 8.7% from the prior year projections. The primary components are:

Department / Category FY 2025-26
Projection
FY 2026-27
Proposed Variance %
Change
Administration $ 2,468,700 $ 3,058,375 $ 589,675.0 23.9% Communication $ 132,000 $ 58,400 $ (73,600) -55.8%
Public Works $ 2,017,000 $ 2,278,500 $ 261,500 13.0%
Planning & Building $ 476,165 $ 386,975 $ (89,190) -18.7% Recreation $ 1,973,838 $ 1,914,500 $ (59,338) -3.0%
Police $ 1,138,815 $ 1,111,300 $ (27,515) -2.4%
Fire $ 553,376 $ 487,405 $ (65,971) -11.9%
TOTAL O&M $ 8,759,894 $ 9,295,455 $ 535,561 6.1%
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• Workers’ Compensation Insurance: $1.3 million with an increase of $113,300 over current year projection. A large number of claims in the last 18 months have been trending favorably in recent months. However, budget values are based on the the experience of the past five years.
• Liability Insurance: $1.9 million with an increase of $116,000 over current year’s projection based on flat premiums and assumption of lower claims. The cost in FY 2026 came below budget. Due to declining claims, outstanding liability is significantly lowered, collectively resulting lower projections for FY 2026-27.
• Retiree Medical Premiums: $1.26 million, reflecting retirements in FY 2025-26, a 5% increase in premium rates, and estimated four retirements in FY 2026-27. • Library Services: $361,000, representing the City’s annual contribution to the City of Oakland for library access, a 0% change from the prior year.

General Fund FY 2025-26
Projected
FY 2026-27
Proposed
FY 2027-28
Proposed
Beginning Fund Balance $7,293,843 $7,877,354 $6,840,405 Total Revenues $40,650,350 $41,198,740 $41,393,855
Total Expenditures $39,183,814 $41,540,678 $42,515,474
Transfers In $1,036,690 $1,054,988 $3,064,000
Transfers Out (Capital) $1,919,714 $1,750,000 $2,100,000 Projected Ending Fund Balance $7,877,354 $6,840,405 $6,682,786 Fund Balance % of
Expenditures 20% 17% 16%
CATEGORY FY 2025-26

PROJECTION
FY 2026-27

PROPOSED
VARIANCE % Change
Workers Compensation Ins $ 1,221,700 $ 1,335,000 $ 113,300 9.3% Liability Insurance $ 1,698,000 $ 1,814,000 $ 116,000 6.8% Retiree Medical Premiums $ 1,100,000 $ 1,255,000 $ 155,000 14.1% Library $ 360,985 $ 360,985 $ - 0.0%
Miscellaneous $ 20,000 $ 20,000 $ - 0.0%
TOTAL $ 4,400,685 $ 4,784,985 $ 384,300 8.7%
Agenda Repor Page 12
The General Fund budget includes a transfer of $1.1 million to the Facilities Maintenance Fund for deferred maintenance and sidewalk repairs in FY 2026-27.

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TEN-YEAR FISCAL PROJECTIONS
The ten-year forecast of revenues and expenditure assists in identifying long-range issues and informing future planning and decision making through FY20233-2024. The following table is a summary of the forecast:

The major assumptions used to build the Ten-Year Projection are as follows:

Revenues
• Property Tax: Staff has budgeted a 3% increase for FY 2026-27 based on the preliminary assessed valuation report received from Alameda County. Going forward, the growth rate is projected to be 4.9% annually, which is the average increase over the prior 15 years. This is lower than the average increase over the past ten years of 6.2% as inflationary pressures and the resulting increase in interest rates have weakened the real estate market. Staff is projecting increases of 3% for both FY 2026-27 and FY 2027-28.
• Real Property Transfer Tax revenue is budgeted at $4.2 million in FY 2026-27 and thereafter.

The 5-year average is $5.1 million, and 10-year average is $4.3 million. • Parcel Tax – Measure F was approved by voters on the March 2024 ballot. The initiative increased the tax by 20% and will be subject to voter approval every twelve years. The increased tax will be effective with FY 2026-27. Staff has assumed the tax will continue to be approved and has increased it each year by 3% (estimated CPI). • The growth rate for all other revenue categories averages 3.2%. • FY2026-27 includes a grant of $750,000 from Alameda County for streets resurfacing.

FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 FY 31-32 FY 32-33 FY 33-34 General Fund Begin Balance $ 7,423 $ 8,527 $ 7,294 $ 7,877 $ 6,840 $ 6,682 $ 7,058 $ 8,403 $ 7,671 $ 8,130 $ 8,664 Revenues 38,049 41,489 40,650 41,199 41,394 43,998 45,618 47,309 49,075 50,919 52,846 Growth rate - revenues 4.5% 9.0% -2.0% 1.3% 0.5% 6.3% 3.7% 3.7% 3.7% 3.8% 3.8% Operating Expenditures 31,943 32,972 34,583 36,356 37,177 39,117 40,895 41,861 42,374 43,461 44,572 Growth rate - expenditures 7.4% 3.2% 4.9% 5.1% 2.3% 5.2% 4.5% 2.4% 1.2% 2.6% 2.6% Non Department Expenditures 4,039 4,478 4,401 4,785 4,938 5,200 4,055 4,290 4,538 4,801 5,079 Net Operating Transfers 1,009 1,011 837 655 2,664 2,195 2,428 961 995 1,031 1,068 Operating net income 3,076 5,050 2,503 713 1,942 1,876 3,095 2,118 3,159 3,688 4,262 Growth rate - operating income -19.6% 64.2% -50.4% -71.5% 172.5% -3.4% 65.0% -31.6% 49.1% 16.8% 15.5% Capital Transfers 1,972 6,283 1,920 1,750 2,100 1,500 1,750 2,850 2,700 3,155 4,013 Net income 1,104 -1,233 583 -1,037 -158 376 1,345 -732 459 533 249 Ending Balance $ 8,527 $ 7,294 $ 7,877 $ 6,840 $ 6,682 $ 7,058 $ 8,403 $ 7,671 $ 8,130 $ 8,664 $ 8,913 % operating expenditures 24% 19% 20% 17% 16% 16% 19% 17% 17% 18% 18% % expenditures & debt svc 24% 19% 20% 16% 16% 16% 19% 17% 17% 18% 18%

A C T U A L P R O J E C T E D
Agenda Repor Page 14
Expenditure:
• FY2025-26 is the first of the four-year labor agreements with all bargaining units except the Piedmont Firefighters with whom the City executed a one-year agreement expiring June 30, 2026. In future years, salaries are estimated to increase 3% annually. • Medical and other benefit costs assume a 4%-6% growth rate, which approximates the historical trend.
• Pension costs are based on an actuarial study prepared by Bartel and Associates. The CalPERS Board of Administration approved lowering the CalPERS discount rate assumption, the longterm rate of return, from 7.5% to 7.0% over three years beginning in 2018-19. Additionally, in July 2021, the discount rate was lowered to 6.8% as part of CalPERS portfolio risk mitigation strategy. The Bartel study assumes the rate will continue to decline and eventually settle around

6.0%. Staff is projecting pension costs to rise by approximately 28% over the next 5 years. o In 2018, the City established a Pension Rate Stabilization Trust with PARS to aid in funding future pension expenses. To date, $3,750,000 has been contributed to the fund and the balance as of March 31, 2025, is over $5.0 million. Staff does not recommend additional funding at this time.
o To maintain a General Fund balance above 17% of expenditures, it is projected the City will need to begin paying a portion of the pension expenses via withdrawals from the PARS fund beginning in FY 2027-28 and ending in FY 2029-2030, at which point the fund would be exhausted.
• Operating expenses, other than personnel costs, are projected to grow at a rate of approximately 3% per year.

Agenda Repor Page 15

RECREATION DEPARTMENT / SCHOOLMATES / AQUATICS
While the Recreation Department operates within the General Fund, two major programs under its purview — Schoolmates and Aquatics — are accounted for in separate enterprise funds. Together, these programs represent significant City investments in recreation, childcare, wellness, and overall community quality of life:

Program / Fund Actual
FY 2024-25
Projected
FY 2025-26
Proposed
FY 2026-27
Forecast
FY 2027-28

RECREATION - GF
Revenues $4,015,317 $4,097,600 $4,152,300 $4,152,300
Expenditures 4,193,032 4,205,563 4,284,790 4,355,273
Net Balance (177,715) (107,963) (132,490) (202,973)

SCHOOLMATES FUND
Revenues $1,772,646 $1,997,780 $2,090,950 $2,090,950
Total Expenditures $1,220,096 1,429,605 2,029,914 2,093,463 Est. Fund Balance (June 30) $2,556,548 $3,124,723 $3,185,759 $3,183,245

AQUATICS FUND
Revenue - $429,600 $2,065,300 $2,113,300
Expenditures - 730,000 2,457,432 2,507,643
General Fund Subsidy 200,000 200,000 400,000 400,000
Est. Fund Balance (June 30) $ 102,008 $ 1,608 $ 9,476 $ 15,133 The Recreation Department budget of $4.3 million (up 1.9%) reflects full programming. Staff targets the Recreation Department to be cost-neutral over time.

The Schoolmates Fund budget is projected to increase by 40% to $2.0 million, which reflects the expanding demand for programming. The physical environment of each site presents space challenges that the City is working to creatively address on and off premises. The fund is estimated to close FY 2025-26 with a reserve of $3.1 million.

The Aquatics Enterprise Fund transitions from construction to full operations in FY 2026-27, including a new full-time Pool Operations Technician position; the financial model projects subsidy independence by FY 2028-29.

Agenda Repor Page 16
COMMUNITY POOL: A ONCE-IN-A-GENERATION ACHIEVEMENT
Completion of an all-electric aquatics facility in a California municipal setting required a highly complex commissioning process. As such, the opening of the Piedmont Community Pool for public use is a defining accomplishment for the City Council and the broader Piedmont community. In November 2020, voters approved Measure UU, authorizing the sale of up to $19.5 million in General Obligation bonds for construction of a new community pool. Following the City’s award of an S&P “AAA” rating, $19.5 million in bonds were sold in December 2021 at favorable interest rates; combined with accrued interest, bond proceeds provided $25.2 million for the project.

Construction began in 2023. The project encountered substantial unforeseen challenges, including buried fuel tank remediation, groundwater intrusion and soil disposal requirements for the entire site. The project budget was augmented three times, bringing the total project cost to $34.9 million, partially offset by:
• Approximately $180,000 in estimated Inflation Reduction Act tax credits. • Up to $300,000 in reimbursements through the State’s Removing or Upgrading Underground Storage Tanks (RUST) Program for fuel tank remediation. • Private contributions totaling more than $3 million from the Piedmont Recreational Facilities Organization (PRFO), the Kroeger Estate, and the Piedmont Beautification Foundation (PBF). • A State of California grant and a long-term, no-interest loan in the amount of $832,000 from CEDA and AVA Community Energy.
• Measure BB funds for roadway improvements in the amount of $60,000.

The facility is now operational and focused on the delivery of year-round programming to the community. Operations are supported by two full-time staff, an Operations Technician, and approximately 80–90 part-time aquatics employees and contract instructors.

The FY 2026-27 Budget includes a General Fund aquatics subsidy of $400,000, consistent with the adopted financial model. The initial year of operations will be a period of learning and adjustment, as the City seeks to balance competing demands for water access while best meeting overall community needs and ensuring long-term operational sustainability. The City’s goal remains to reach full cost recovery by FY 2028-29 through disciplined management of programming, staffing levels, and fee structures.

Agenda Repor Page 17

INFRASTRUCTURE INVESTMENT & CAPITAL PROGRAM
Maintaining and improving the City’s physical infrastructure — streets, parks, buildings, utilities, and equipment — is essential to sustaining service quality over the long term. The FY 2026-27 budget continues a multi-year commitment to capital investment across all fund types.

Major projects in the five-year program include:
• Recreation Building: Fire and Building Code upgrades, window replacement, and waterproofing improvements
• City Hall: window replacement, electrical upgrades, Code compliance improvements, and lower level retrofit
• Fire Station: dormitory improvements, seismic upgrades, and Code improvements • Police Department: upgrades to holding areas, property/storage/evidence/armory areas, and Fire and Building Code compliance improvements
• 801 Magnolia Avenue: ADA upgrades and roof replacement • Green Infrastructure: Clean Water compliance project
• Parks and Tennis Courts: irrigation upgrades, playground replacement, Hampton and Linda/Beach turf replacement, continuous pathway repairs, and Hampton tennis court resurfacing
• Storm Drainage: ongoing inlet and pipeline repair, Pacific Avenue drainage improvements, and Ramona Avenue drainage improvements
Facility Capital Project Fund
Following the substantial capital investments of recent years — including the Community Pool, Dispatch Center, and a broad portfolio of park and civic facility projects — the Facility Capital Project Fund is projected to start FY 2026-27 with an estimated balance of $4.9 million. Funding will be primarily from the General and Schoolmates Funds, when available. American Rescue Plan Act (ARPA) funds, previously allocated for use on the Police Dispatch Center project in accordance with City Council direction, are now exhausted.

Annual funding is determined based on available resources in the General Fund after consideration of the needs of the Equipment Replacement Fund, Facilities Maintenance Fund, and a General Fund reserve set aside in the range of 17% to 20%.

Agenda Repor Page 18
Facility Maintenance Fund
The City Council established the Facilities Maintenance Fund in 2013 to support a long-term strategy for maintaining and preserving City-owned facilities. In 2014, responsibility for facilities management was transferred from the Recreation Department to the Public Works Department.

Since that time, staff has continued developing and refining a comprehensive facilities program addressing deferred maintenance, ongoing repair needs, and long-term lifecycle replacement planning for City facilities and infrastructure. The program continues to evolve as staff monitors facility conditions, operational needs, and long-term capital priorities.

Beginning in FY 2019-20, janitorial and routine custodial expenses were removed from this fund and are now accounted for within the General Fund. In FY 2022-23, staff further refined the City’s accounting structure by separating ongoing maintenance activities from larger long-term capital improvement needs. As a result, the Facilities Maintenance Fund is now primarily responsible for repairs and maintenance, scheduled maintenance activities, and sidewalk repair and replacement projects. Funding is provided annually through transfers from the General Fund and the Schoolmates Fund based on operational and facility needs.

The Facilities Maintenance Fund is projected to begin FY 2026-27 with an estimated fund balance of approximately $741,498. Revenues include a projected transfer of approximately $1.1 million from the General Fund and $59,110 from the Schoolmates Fund. After projected expenditures of approximately $1.4 million, the fund is anticipated to end FY 2026-27 with an estimated balance of approximately $416,000.

The following schedule summarizes the current Facilities Maintenance Fund plan. It is a roll up of scheduled maintenance and estimated repairs and maintenance for each City facility, as well as sidewalk repair and replacement.

FY2023-24 FY2024-25 FY2025-26 FY2026-27 FY2027-28 FY 2028-29 FY2029-30 FY30-31 Beginning Balance $ 10,797,969 $ 10,457,363 $ 9,849,211 $ 4,909,019 $ 2,724,019 $ 812,019 $ (9,811,981) $ (20,637,981) General Fund Subsidy $ - $ 1,500,000 $ 1,000,000
ARPA Funding 322,066 1,497,984 319,714 - - - - -
Contributions / Other 122,223 - 150,000 45,000 245,000
Interest 572,179 507,620 150,000 125,000 100,000 10,000 10,000 10,000 Total Revenue $ 894,245 $ 3,627,827 $ 619,714 $ 170,000 $ 1,345,000 $ 10,000 $ 10,000 $ 10,000 Expenditures:

Facilities $ (322,066) $ (1,958,225) $ (1,258,837) $ (1,325,000) $ (1,525,000) $ (8,250,000) $ (8,800,000) $ (12,850,000) Parks (421,667) (470,574) (1,042,995) (665,000) (830,000) (1,950,000) (950,000) (1,600,000) Tennis Courts (27,741) (224,970) (22,663) (20,000) - (250,000) - - Sustainability (43,184) (19,087) (190,000) - (382,000) (34,000) (36,000) (38,000) Storm Drains (8,224) (70,285) (400,000) (100,000) (100,000) (150,000) (1,000,000) (150,000) Green Infrastructure (200,000) - (1,700) (75,000) (400,000) - (50,000) (200,000) Community Pool (207,204) (1,487,393) (2,823,394) - - - - - Miscellaneous (4,765) (5,445) (10,317) - - - - -
Total Expenditures $ (1,234,851) $ (4,235,979) $ (5,559,906) $ (2,355,000) $ (3,257,000) $ (10,634,000) $ (10,836,000) $ (14,838,000) Ending Balance $ 10,457,363 $ 9,849,211 $ 4,909,019 $ 2,724,019 $ 812,019 $ (9,811,981) $ (20,637,981) $ (35,465,981)

FACILITIES CAPITAL

ACTUAL FORECAST
Agenda Repor Page 19
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 Beginning Balance $ 571,407 $ 377,729 $ 570,421 $ 741,498 $ 416,818 $ 220,308 $ 348,098 $ 398,288 $ 431,998 General Fund Subsidy $ 850,000 $ 1,100,000 $ 1,100,000 $ 1,000,000 $ 1,100,000 $ 1,100,000 $ 1,250,000 $ 1,100,000 $ 1,100,000 Schoolmates Subsidy 29,910 28,313 31,500 59,110 73,630 44,180 40,750 20,350 54,460 Contributions \ Other Funding 8,900 30,514 40,000 - - - - - - Interest 16,071 18,418 20,000 20,000 19,000 20,000 24,000 22,000 23,000 Total Revenue $ 904,881 $ 1,177,245 $ 1,151,500 $ 1,119,110 $ 1,192,630 $ 1,164,180 $ 1,314,750 $ 1,142,350 $ 1,177,460 Expenditures:

Sidewalks $ (753,080) $ (494,916) $ (430,000) $ (650,000) $ (650,000) $ (550,000) $ (500,000) $ (500,000) $ (500,000) Annual Maintenance (232,657) (80,184) (412,690) (234,790) (244,140) (253,890) (264,060) (274,640) (285,600) Scheduled Maintenance (112,823) (409,453) (137,733) (559,000) (495,000) (232,500) (500,500) (334,000) (355,000) Total Expenditures $ (1,098,559) $ (984,553) $ (980,423) $ (1,443,790) $ (1,389,140) $ (1,036,390) $ (1,264,560) $ (1,108,640) $ (1,140,600) Ending Balance $ 377,729 $ 570,421 $ 741,498 $ 416,818 $ 220,308 $ 348,098 $ 398,288 $ 431,998 $ 468,858

ACTUAL FORECAST

FACILITIES MAINTENANCE
Agenda Repor Page 20
Street Infrastructure Maintenance & Replacement
• Funding sources for street infrastructure maintenance and replacement, including sidewalk repair, are the Gas Tax, SB1, Measure BB, and Measure F. In addition, the City competed for and obtained funding through the Alameda County Transportation Commission for $500,000.

The majority of available funding is dedicated to street resurfacing, with the balance dedicated to important sub-categories such as the implementation of projects prioritized by the approved Pedestrian & Bicycle Master Plan, and those related to the Complete Streets program. • The Overall Pavement Condition Index (PCI) for streets within the City of Piedmont is currently 61. This is down from the 63 reported last year and 67 reported in 2019. This keeps the City’s overall average within the “Good” range.

In order to maintain a PCI of 67 over the next 5 years, approximately $1.5 million in funding for maintenance and repairs would be needed annually. To increase the PCI to 72 over the next 5 years, approximately $2.2 million in funding for maintenance and repairs would be needed annually.

Piedmont’s sidewalks are increasingly in disrepair. Their address is a priority for reducing the liability associated with accidents caused by unsafe sidewalks. Staff has proposed a budget of $650,00 for sidewalk repair and replacement, which will be funded from the Facilities Maintenance Fund.

The City currently does not have the tools to adequately track the required maintenance of sidewalks. Staff have included in the Proposed Budget the implementation of an Enterprise Asset Management system to satisfy this and other maintenance related needs.

PCI Range Description 2024 2023 2022 2019
OVERALL 61% 63% 65% 67%
>70 Very Good 47% 50% 58% 49%
50-69 Good 22% 23% 17% 28%
24-49 Poor 22% 20% 20% 20%
0-24 Very Poor 9% 7% 5% 3%
Agenda Repor Page 21
A total of $750,000 in Measure BB and Vehicle Registration Fee (VRF) funding will be dedicated to street resurfacing and right-of-way improvements for the Moraga Avenue Pedestrian Safety Project. These are in addition to the Direct Local Distribution funds received from the County. The City anticipates receiving SB 1 and Gas Tax revenues for streets in future years; current-year allocations are drawn from accumulated fund balances.

Measure F Gas Tax SB 1
LSR Bike\Ped 143 121 133 TOTAL
Fund Balance - 7/1/2025 2,429,289$ 269,921$ 154,145$ 348,059$ 52,122$ $ 3,253,536 Revenue - BUDGET
STATE \ COUNTY FUNDS 1,075,000 80,000 43,000 325,000 295,000 1,818,000 -
Actual Expenses
STREET RESURFACING - 43,000 315,000 347,122 705,122
DESIGN STREET RESURFACING 893,310 893,310
BIKE & PEDESTRIAN 1,084,730 80,000 2,207 - 1,166,938 -

SIDEWALKS & CURBS - - - - -
Total Expenditures 1,978,040 80,000 43,000 317,207 347,122 2,765,369 Fund Balance - 7/1/2026 1,526,249$ 269,921$ 154,145$ 355,851$ 0$ 2,306,166 $ FY2026-27 - PROJ REVENUES 1,020,219 75,300 41,743 331,037 316,163 688,943 TOTAL AVAILABLE 2,546,468 345,221 195,888 686,888 316,163 1,198,940 Moraga Ave Pedestrian Safety Project ($1.1M) 300,000 50,000 50,000 2027 Street Resurfacing - Design ($150k) 150,000 -
Oakland Ave Bridge Repair Study ($50k) 50,000 50,000
Park/St James Pedestrian Safety Design ($25k) 25,000 -
Piedmont Safer Streets Update 31,680 -
FUND BALANCE - 7/1/2027 2,096,468$ 288,541$ 145,888$ 636,888$ 316,163$ $ 3,483,948 2027 Street Resurfacing - Construction ($2M) 1,400,000 100,000 100,000 200,000 200,000 2,000,000 Park/St James Ped Safety Construction ($175k) 175,000 175,000 -
PROJECTED BALANCE 6/30/2028 696,468 13,541 45,888 436,888 116,163 1,308,948 Measure BB (136) STREET FUNDS
Agenda Repor Page 22
Equipment Replacement Fund
The Equipment Replacement Fund sets aside funds in anticipation of the orderly replacement of City vehicles, heavy equipment, general equipment, as well as IT infrastructure. A replacement schedule has been developed detailing all equipment, including the estimated year of replacement and estimated replacement cost.

In FY 2026-27, the Equipment Replacement Fund is projected to expend $996,300 for systematic, life-cycle replacement of City vehicles and equipment. Please refer to the table on the next page for details.

The fund currently has an estimated balance of approximately $2.7 million. In addition, the Sewer Fund is scheduled to repay its loan of $600,000 to the Equipment Replacement Fund in FY 2027-

28. By doing so, the General Fund will be relieved of its contribution to this fund for at least two years, as presented in the Equipment Funding Plan.
* Planned Funding of $600,000 in FY2027-28 is from Sewer loan repayment.

FY2026-27
Amount
Communications
Broadcast Ctrl. and Council Chambers A/V 300,000
Video Server 20,000
Public Works:

Pickup Truck 100,000
Recreation
Hybrid/EV Van or Truck 73,000
Copy Machine 15,000
Police:

Automobile - Chief's Vehicle 100,000
Safety Gear 15,000
Fire:

Cardiac EKG Monitors 120,000
IT:

Desktop Computer Replacements 40,800
PD: Radio Consolettes 25,000
Facility Door Access 50,000
Duo MFA Devices 7,500
Uninterupted Power Supply 20,000
PD: Server Replacement 125,000
Total Proposed Expenditures 1,011,300 $
Description Fiscal Begin Planned End
Year Balance Funding Interest Expenditures Balance
17/18 $ 3,937,414 $ 517,193 $ (651,165) $ 3,803,442
18/19 3,803,442 433,000 81,148 (1,216,799) 3,100,791
19/20 3,100,791 523,862 76,067 (333,196) 3,367,524
20/21 3,367,524 270,586 13,195 (391,501) 3,259,804
21/22 3,259,804 1,410,121 (28,188) (179,226) 4,462,511
22/23 4,462,511 227,248 58,713 (1,050,258) 3,698,214
23/24 3,698,214 800,000 146,799 (566,779) 4,078,235
24/25 4,078,235 850,000 135,000 (972,458) 4,090,777
25/26 4,090,777 500,000 50,000 (672,368) 3,968,409
26/27 3,968,409 0 75,000 (1,011,300) 3,032,109
27/28 3,032,109 600,000 90,963 (1,089,116) 2,633,956
28/29 2,633,956 500,000 79,019 (1,254,948) 1,958,026
29/30 1,958,026 500,000 58,741 (1,766,797) 749,970
30/31 749,970 750,000 22,499 (611,163) 911,306
31/32 911,306 500,000 27,339 (445,046) 993,598
32/33 993,598 500,000 29,808 (366,447) 1,156,959
33/34 1,156,959 300,000 34,709 (271,000) 1,220,668
34/35 1,220,668 300,000 36,620 (146,000) 1,411,288
Total 3,937,414 $ $ 9,482,011 $ 987,431 $ (12,995,568) $ 1,411,288 Agenda Repor Page 23
Sewer Enterprise Fund
The Sewer Fund is budgeted for approximately $7.7 million in expenditures in FY 2026-27, reflecting continued investment in sewer system rehabilitation and critical underground infrastructure improvements (along with $1.5 million in operating costs). The fund is projected to begin the fiscal year with an estimated balance of approximately $4.6 million and end the year with an estimated balance of approximately $2.7 million following substantial capital project expenditures.

The Sewer Fund accounts for costs associated with the inspection, maintenance, repair, rehabilitation, and replacement of the City’s sanitary sewer system. In July 2014, the City and several East Bay jurisdictions entered into a Consent Decree Order (CDO) with the United States Environmental Protection Agency requiring participating agencies to complete extensive sewer system rehabilitation and implement comprehensive monitoring and reporting programs to improve system performance and reduce sanitary sewer overflows.

Since adoption of the CDO, the City has undertaken a multi-phase sewer rehabilitation program to achieve long-term compliance with federal regulatory requirements and modernize aging infrastructure. To support these efforts, the City Council previously approved interfund loans totaling $800,000 from the Equipment Replacement Fund and the Facilities Maintenance Fund to the Sewer Fund. These loans provided initial funding capacity for rehabilitation efforts and reduced the immediate need for increases to the Sewer Tax or Transfer Tax.

Following approval of a low-interest loan through the State Water Resources Control Board, construction of Phase V of the sewer rehabilitation program began in FY 2017-18 and was completed during FY 2018-19. Design for Phase VI was completed in FY 2024-25, and construction is anticipated to begin during FY 2026-27. The City continues to advance sewer rehabilitation efforts with the goal of completing all required phases ahead of the schedule established under the Consent Decree.

ACTUAL PROJECTED

SEWER FUND
2024-25 2025-26 2026-27 2027-28 2028-29
Beginning Balance $ 4,144,626 $ 5,454,957 $ 4,627,867 $ 2,672,643 $ 3,700,874 Sewer Service Charges \ Interest 3,474,882 3,355,000 3,426,000 3,524,880 3,620,148 Loan Proceeds 0 0 3,315,157 6,000,000 3,000,000
Total Revenue 3,474,882 3,355,000 6,741,157 9,524,880 6,620,148 Operating Costs 1,480,013 1,452,840 1,509,075 1,564,279 1,621,793 Capital Costs:

General Sewer Replacement 35,549 362,500 275,600 289,500 200,000 Capital Equipment 55,841 300,000 0 0 0
Phase VI 69,930 50,000 6,000,000 0 0
Phase VII 0 300,000 550,000 5,000,000 3,000,000
Other 0 1,355,045 0 0 0
Debt Service 523,218 361,705 361,705 1,642,870 1,372,955 Total Expenditures 2,164,551 4,182,090 8,696,380 8,496,649 6,194,748 Ending Balance $ 5,454,957 $ 4,627,867 $ 2,672,643 $ 3,700,874 $ 4,126,274

PROPOSED
Agenda Repor Page 24

PENSION AND OPEB STEWARDSHIP
Managing the City’s long-term pension and retiree healthcare obligations remains a top financial priority. The City has made deliberate, consistent investments in dedicated trust funds to reduce actuarial risk and protect future budgets. As of the end of FY 2026-27, these funds are projected at:
• OPEB (Other Post-Employment Benefits) Trust Fund: ~$17.4 million. Consistent annual contributions to this trust substantially offset the City’s retiree healthcare obligations and represent years of proactive financial stewardship.
• Police & Fire Pension Fund (closed plan): ~$21.1 million. This fund continues to make steady progress toward long-term solvency.
• Pension Rate Stabilization Fund: ~$5.7 million. This reserve provides a buffer against unexpected increases in CalPERS rates and investment performance volatility. The Ten-Year Forecast proposes use of $2 million in FY 2027-28 to pay annual pension payments and maintain a reasonable General Fund reserve.

Together, these trust reserves total approximately $44.2 million — a significant institutional commitment to long-term fiscal health. The City will continue making annual contributions to these funds as a core element of its financial strategy, even during periods of budget constraint.

Agenda Repor Page 25

MUNICIPAL SERVICES SPECIAL TAX
In March 2024, Piedmont voters approved Measure F (Municipal Services Special Tax), authorizing the City Council to levy a parcel tax for a twelve-year period beginning with FY 2025-

26. The rate for the first year was set by Measure F. Commencing with FY 2026-27, the rate for Measure F could be adjusted by the lower of 4.0% or the annual percentage change in the Consumer Price Index for all Urban Consumers for San Francisco-Oakland-San Jose, California (December) as published by the United States Department of Labor, Bureau of Labor Statistics.

The CPI increase as of December 31, 2025, was 3.0%.

Municipal Services Special Tax Rate Schedule

SPECIAL MUNICIPAL SEWER TAX
The proposed Sewer Fund budget assumes that revenues increase based on changes in the CPI that are needed to maintain sewer services and rehabilitation of the sewer system. The City Council is authorized per Municipal Code Chapter 20, Section 20E.3 to adjust the rate based upon changes in the Consumer Price Index (CPI) for All Urban Consumers for the San Francisco-Oakland-San Jose, California (December) as published by the United States Department of labor, Bureau of Labor Statistics. Based upon the change in this index, the proposed rate adjustment for FY 2025- 26 is 2.4%. After applying this rate adjustment, the proposed rate was rounded down to the nearest whole dollar for ease of assessment.

Adopted
Rate
Proposed
Rate
2025-26 2026-27
Single Family Residences
0 to 4,999 $ 732 $ 753
5,000 to 9,999 $ 823 $ 847
10,000 to 14,999 $ 950 $ 978
15,000 to 20,000 $ 1,084 $ 1,116
Over 20,000 $ 1,237 $ 1,274
Commercial Properties
0 to 10,000 $ 1,237 $ 1,274
Over 10,000 $ 1,856 $ 1,911
Multi-Family Residential: per unit $ 507 $ 522
Dual Jurisdiction Parcels: per unit $ 750 $ 772
Estimated Revenue $ 3,228,000 $ 3,325,000
Agenda Repor Page 26
Special Municipal Sewer Tax Rate Schedule
By: Kiran Bawa, Finance Director
Attachments
A: FY2026-27 Proposed Budget
B: Budget Advisory & Financial Planning Committee FY 2026-27 Budget Letter Adopted
Rate
Proposed
Rate
2025-26 2026-27
Single Family Residences
0 to 4,999 $ 715 $ 736
5,000 to 9,999 $ 816 $ 840
10,000 to 14,999 $ 941 $ 969
15,000 to 20,000 $ 1,097 $ 1,129
Over 20,000 $ 1,293 $ 1,331
Commercial Properties
0 to 10,000 $ 1,293 $ 1,331
Over 10,000 $ 1,742 $ 1,794
Multi-Family Residential: per unit $ 582 $ 599
Dual Jurisdiction Parcels: per unit $ 699 $ 719
Estimated Revenue $ 3,215,000 $ 3,311,000
Agenda Repor Page 27
City of piedmont
FY 2026-27 Proposed budget
Havens MiniMates Art Exhibit Celebrating “Love a Tree” Day Attachment A Agenda Repor Page 28
Conna McCarthy, Vice Mayor Jennifer Long, Councilmember Tom Ramsey, Councilmember Lorrel Plimier, Councilmember Chelle Putzer - Recreation Director
Kiran Bawa - Finance Director
Rosanna Bayon Moore
Department Heads
David Brannigan - Fire Chief
Daniel Gonzales - Public Works Director
Frederick Shavies - Chief of Police
Anna Brown - City Clerk
Jeffrey Bond - Interim Planning Director
Betsy Smegal Andersen, Mayor

CITY OF PIEDMONT
FY 2026-27 BUDGET

CITY COUNCIL
City Administrator
Attachment A Agenda Repor Page 29

OVERVIEW

TABLE OF CONTENTS
FISCAL YEAR 2026-27
Page
Budget Message..................................................................................... i…xxviii Overview Section
Operating and Capital Summary.............................................................. 1 Operating Budget Summary..................................................................... 3 General Fund Summary........................................................................... 4-8 Summary of Fund Types……………………………………………………… 9
Fund Balance Summary……………………………………………………… 10-13
General Fund Revenue Summary............................................................ 14-15 General Fund Revenues and Transfers……………………………………… 16
Property Tax Summary………………………………………………………… 17
Real Property Transfer Tax Summary……………………………………… 18-19 Other Funds Revenue Summary………………………………………………20-22
Roster of Full-Time Positions………………………………………………… 23-24
Full-Time Positions: Salary Schedule…………….....….……………………25-27 Attachment A Agenda Repor Page 30

CITY OF PIEDMONT

CALIFORNIA
i
May 19, 2026
Mayor & City Council Members
City of Piedmont
120 Vista Avenue
Piedmont, CA 94611
In accordance with the City of Piedmont City Charter, I am pleased to present the Proposed Fiscal Year (FY) 2026-27 Budget and Five-Year Capital Improvement Program (CIP) for your review and consideration. This balanced budget proposal supports the delivery of City services, advances the City Council’s strategic priorities, and addresses key community needs identified through ongoing policy discussions, and operational planning.

The Proposed FY 2026-27 Budget reflects another year of meaningful progress toward the City’s long-term strategic priorities, while also recognizing the financial pressures and uncertainties that continue to shape the municipal landscape. Over the past year, the City has advanced several significant capital and operational initiatives that strengthen public infrastructure, improve service delivery, and support community needs.

The last fiscal year was unlike any other. The City delivered the construction phase of a historic volume of projects. Among them were street resurfacing, pedestrian and bicycle safety enhancements along Grand Avenue, a renovated Linda Beach tot lot, access control at City facilities, the City’s first green infrastructure, the rehabilitation of truss sewer pipelines, and storm drain improvements at eight locations citywide. Best practices were also observed for maintenance of street trees and sidewalks with annual, programmatic improvement projects. At the same time, design for Phases 6 and 7 Sewer Repair Projects were at various stages of development.

Among the most notable accomplishments in FY 2025-26 is the completion of the City’s once-in-a-generation investment in a new all-electric Community Pool facility, a major project that advances recreation, sustainability, and community wellness goals. In FY 2026-27, the City transitions into independently operating the facility, programming uses, increasing to peak staffing levels and optimizing cost recovery potential. From a fiscal point of view, the first 12 months are a critical window for confirming budget estimates and adjusting future baseline assumptions.

In addition to the Community Pool, completion of the new 9-1-1 Dispatch Center modernized critical public safety infrastructure and enhanced the City’s emergency response capabilities. This project represents years of planning and coordination, and its completion marks an important milestone for the community. In FY 2026-27, attention Attachment A Agenda Repor Page 31
ii
will continue to focus on staffing, a challenge faced by dispatch centers across California, acutely in the Bay Area.

In addition to these major initiatives, FY2025-26 saw the completion of several multi-year policy and planning efforts, including:
• Comprehensive updates to Zoning Code regulations for commercial use permitting and signage in both commercial and residential zones
• Adoption of Objective Design Standards for all residential building types • A comprehensive update to the Planning & Building fee schedule that optimizes cost recovery
Each of these initiatives involved significant community engagement throughout the planning process.

Recreation Department early childhood and extended care programming continues to provide a vital lifeline for Piedmont’s working families. Staff have continued to creatively adapt to severe space constraints and were able to provide expanded Schoolmates capacity at all three Piedmont elementary school sites, virtually eliminating waitlists for extended care during the FY25-26 school year while also launching a new after-school program for 4th and 5th graders.

Following the expiration of a 25-year third-party use agreement for the City property at 401 Hampton Road, the Recreation Department will now have access to a much-needed additional programming space. Pre-school programming will begin at 401 Hampton this fall, freeing up critical space in the Civic Center for other recreation needs.

The City also continues to make progress on several long-range initiatives:

1. Implementation of the Moraga Canyon Specific Plan remains a key component of the City’s broader commitment to the 6th Cycle Housing Element and expanding housing opportunities. In FY 2026-27, the City will identify and secure its development partner, a key relationship that will shape the future trajectory of Piedmont.

2. Building resilience in the community continues to be a critical topic as the City grapples with the effects of climate change.
a. The completion of stormwater infrastructure improvements on Sharon Avenue, Oakland Avenue, and Grand Avenue are three locations prioritized due to chronic flooding. The next phase of improvements is proposed for design in FY 2026-27. b. In FY 2025-26, the City devoted substantial resources to foundational policy topics, disaster and wildfire preparedness, formally adopting the 2025 Local Hazard Mitigation Plan following review and approval by FEMA and Cal OES, and re-affirming the designation of the entire City as a Wildland Urban Interface.

Attachment A Agenda Repor Page 32
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Building and Fire Codes. City staff look to actively serve as a resource, and education efforts will continue in the next fiscal year

3. The City’s investments in technology improvements to address the public’s evolving needs are ongoing.
a. The transition to the HdL business license platform is now fully operational providing for online renewals – a long-awaited convenience and format. b. Substantial progress is underway with the public records digitization project, a decades delayed undertaking, which will provide usable space in the future at City Hall.
c. A new Recreation Department registration and reservation software launched with expanded capabilities, starting with the Community Pool in FY 2025-26.

Department wide implementation is planned in FY 2026-27 to fully replace Community Pass.
d. The City has established a cross-functional AI task force spanning multiple departments to explore incorporating emerging technology into city operations. e. The Fire Department successfully transitioned to a new electronic reporting system, realizing cost savings while providing improved data sharing and analytics functionality.

Over the past several years, the local real estate market and Piedmont voters’ support for the renewal of the Parcel Tax have significantly influenced the City’s ability to provide high quality public services. This approach was also made possible due to benefit costsharing agreements with employees and the significant reduction of retiree healthcare benefits for future hires.

The City’s revenue horizon in the next several years is difficult to predict due to economic uncertainty. Persistent inflation and elevated interest rates have weakened the real estate market and may continue to adversely affect property-related revenues. Because approximately 64% of the City’s revenues are tied to property-based taxes, these trends represent a significant fiscal concern.

While property tax revenues have generally increased over the past two decades, recent growth has moderated. The City’s Real Property Transfer Tax is also highly sensitive to conditions in the housing market. During the last major economic recession, transfer tax revenues declined by approximately 40% and did not recover to prior levels for four years.

A statewide initiative recently qualifying for placement on the November 2026 ballot presents a different potential challenge for Piedmont. If it passes, it would invalidate all existing municipal real property transfer taxes in charter cities starting December 31, Attachment A Agenda Repor Page 33
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2028. Loss of this revenue source, which represents roughly 10% of General Fund revenues, would have profound impact on Piedmont.

On the expenditure side, economic downturns may also increase the City’s long-term pension costs. When financial market performance falls below the California Public Employees' Retirement System (CalPERS) assumed discount rate of 6.8%, the City’s future employer contribution requirements increase.

The FY 2026-27 City Budget estimates General Fund revenues in the amount of $41.2 million and expenditures in the amount of $41.5 million. After Capital Transfers of $1.0 million to Facilities Maintenance and $750,000 to the Capital Improvements Fund, the General Fund will experience a Net Loss estimated at $1.0 million, which results in a projected ending General Fund Balance of $6.8 million, or 17% of operating expenditures.

KEY FACTORS IN FY 2026-27 BUDGET DEVELOPMENT
In spring 2026, the City Council convened a Budget Study Session to review the City’s financial position and establish priorities for the coming fiscal year. The City Council reaffirmed five overarching goals that continue to guide budget development:
• Financial Stability – Prioritize financial health and stability with efficient staffing, responsible budgeting, and long-range forecasting.
• Community Wellness & Inclusion – Focus on public safety, civic engagement, and program offerings as pathways to community vitality. • City Infrastructure – Maintain and improve reliable municipal infrastructure and facilities for public use and enjoyment.
• Effective Government – Support policies and structures that provide for the delivery of high-quality city services.
• Environmental Stewardship – Encourage the reduction of the community’s carbon footprint and ways to positively influence consumer choice.

These priorities, together with the completion of two of the City’s most complex capital undertakings, define the character of this budget.

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Significant leadership focus will be required to successfully navigate major staff transitions currently underway. Following the retirement of the City’s longtime Planning & Building Director in May 2026, recruitment is underway to fill this key executive role. The new Planning & Building Director will be joining a department in transition, as staffing is being restructured in response to a staffing study and operational analysis conducted in 2025. The City will also be hiring a new Human Resources Manager and Police Support Services Commander, two senior staff positions that are pivotal roles for the agency’s steady and healthy operation. Recruiting, onboarding, and integrating strong leaders into these positions will be a top priority in FY 2026-27, and the transition period will require deliberate attention to ensure continuity of service and momentum on ongoing projects.

Revenue Category Actual
2024-25
Projected
2025-26
Proposed
2026-27
Budget %
Change
Property Tax – Secured $17,584,805 $18,226,900 $18,784,000 3.1% Property Tax – Unsecured 929,689 970,000 970,000 0.0%
Supplemental Assessment 394,525 400,000 400,000 0.0%
Total Property Taxes $18,920,860 $19,601,900 $20,159,000 2.8% Real Property Transfer Tax 4,515,282 4,500,000 4,200,000 -6.7% Parcel Tax (Measure F) 2,690,645 3,228,000 3,324,840 3.0% Total Property-Related Taxes $26,126,787 $27,329,900 $27,683,840 1.3% Attachment A Agenda Repor Page 35
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Other Taxes & Franchises 3,085,998 3,087,800 3,160,100 2.3% Licenses & Permits 871,887 865,000 872,000 0.8%
Revenue – Use of
Money/Property 1,005,738 1,207,300 1,044,300 -13.5%
Revenue from Other Agencies 4,187,687 2,654,050 2,960,500 11.5% Charges for Current Services 5,543,582 5,325,300 5,378,000 1.0% Other Revenue 164,911 181,000 100,000 -44.8%

TOTAL GENERAL FUND
REVENUE $40,986,590 $40,650,350 $41,198,740 1.3%
Property-Related Taxes
$26.3 million (64% of General Fund revenues). Property-related taxes are by far the City’s dominant revenue source — and its greatest fiscal vulnerability. Two out of every three dollars of General Fund revenue depends on the health of Piedmont’s real estate market. This concentration is a structural risk that warrants constant attention, particularly in an environment of elevated interest rates, national economic uncertainty, and the potential for federal policy changes that ripple through local housing markets. • Property Tax (secured, unsecured, and supplemental) is budgeted at $20.2 million, a 3% increase consistent with Alameda County estimates.
• Motor Vehicle License Fee (MVLF) / Homeowners Tax Relief is budgeted at $1,971,000, which represents a 3% increase over the prior year. • Real Property Transfer Tax is conservatively estimated at $4.2 million, flat to the prior year budget. Transfer tax revenue are projected to exceed $4.5 million in FY 2025-26 but remains acutely sensitive to transaction volume and financing conditions. During the last major recession, transfer tax receipts fell by 40% and did not recover for four years.

REVENUE CATEGORY
FY 2025-26

PROJECTION
FY 2026-27
PROPOSED VARIANCE % Change
PROPERTY TAXES $ 19,601,900 $ 20,159,000 $ 557,100 3%
VEHICLE LICENSE FEE $ 1,919,550 $ 1,971,000 $ 51,450 3% SUB-TOTAL $ 21,521,450 $ 22,130,000 $ 608,550 3%
REAL PROPERTY TRANSFER TAX $ 4,500,000 $ 4,200,000 $ (300,000) -7% TOTAL $ 26,021,450 $ 26,330,000 $ 308,550 1%
Attachment A Agenda Repor Page 36
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The City continues to budget this source with significant caution, and any sustained softening in the real estate market would put immediate pressure on the General Fund.

The chart below illustrates the volatility of the housing market over the last several years (FY 2025-26 is estimated):

City Services Taxes
• Parcel Tax revenue is projected at $3.3 million, or 3% over prior year. This tax was supported by the March 2024 voter-approved renewal extending the term by 12 years and increasing the levy by 20%, effective July 1, 2025. Subsequent annual increases are capped at the lower of CPI or 4%.

REVENUE CATEGORY
FY 2025-26

PROJECTION
FY 2026-27
PROPOSED VARIANCE % Change
PARCEL TAX $ 3,228,000 $ 3,324,840 $ 96,840 3%
PARAMEDIC TAX $ 69,500 $ 69,500 $ - 0%
WATER USER TAX $ 45,000 $ 45,000 $ - 0%
TOTAL $ 3,342,500 $ 3,439,340 $ 96,840 3%
Attachment A Agenda Repor Page 37
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Other Taxes and Franchises
$3.2 million. This category includes Sales and Use Tax ($215,000), Business License Tax ($410,000, a 17% increase over last year due to outsourcing), Real Estate Rental Tax ($375,000), Utility User Taxes ($1.6 million, reflecting anticipated PG&E rate increases), and Franchise Fees ($606,000, a 2% increase over the current year projection).

Building Permits, Planning Fees, and Charges for Services $2.1 million. This category consists of the following construction related activities:

Building Permits, Planning Fees, Plan Check Fees, General Plan Maintenance Fee, and Records Management Fees. This represents an increase of 2% primarily due to increase in fees and a modest increase in volume.

Revenue from Other Agencies
$3.0 million. This category includes Motor Vehicle License Fees ($1.9 million), State grants ($0.2 million), and County contributions including $750,000 in County grants.

ARPA federal grants, which provided significant one-time revenues in prior years, are no longer a factor in the FY 2026-27 budget.

Attachment A Agenda Repor Page 38
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FY2026-27 includes a General Fund subsidy for the Aquatics Fund for a full-year of operations.

Personnel Budget by Type

EXPENDITURE CATEGORY
FY 2025-26

PROJECTION
FY 2026-27
PROPOSED VARIANCE % Change
PERSONNEL COSTS $ 25,785,105 $ 27,060,238 $ 1,275,133 4.9% MAINTENANCE & OPERATIO $ 8,759,894 $ 9,295,455 $ 535,561 6.1% NON- DEPARTMENTAL $ 4,405,285 $ 4,784,985 $ 379,700 8.6% AQUATIC SUBSIDY $ 200,000 $ 400,000 $ 200,000 100.0%
TOTAL $ 39,150,284 $ 41,540,678 $ 2,390,394 6.1%
CATEOGRY FY 2025-26

PROJECTION
FY 2026-27

PROPOSED
VARIANCE % Change
WAGES $ 17,487,060 $ 17,632,397 $ 145,337 0.8%
BENEFITS - RETIREMENT $ 5,288,570 $ 5,759,495 $ 470,925 8.9% BENEFITS - HEALTH & OTHER $ 2,085,390 $ 2,658,146 $ 572,756 27.5% BENEFITS - OTHER $ 924,215 $ 1,010,200 $ 85,985 9.3%
TOTAL $ 25,785,235 $ 27,060,238 $ 1,275,003 4.9%
Attachment A Agenda Repor Page 39
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Personnel Budget by Department
The salaries for FY 2026-27 are budgeted at $17,632,397. The increase reflects higher overtime costs in the Fire Department due to employees on long-term leave, in the Fire Academy, and current vacancies. Part-time costs in the Planning and Building Department have declined due to implementation of the recommendations of the staffing study in FY 2026-27.

FY 2026-27 is the second year of the four-year agreements entered into with all bargaining units, except Piedmont Firefighters.

In addition, as compared to the prior year projection, the most significant changes in personnel costs are as follows:
• Health Insurance – The proposed budget reflects an increase of $572,756 over last year. The increase is primarily due to an assumed 5.0% increase in premium rates and the assumption of full staffing. Vacancies are budgeted at maximum benefits at employee plus family coverage.
• Retirement - Employee retirement costs are projected to increase $470,925 or 9% over prior year.

Department / Category FY 2025-26
Projection
FY 2026-27
Proposed Variance %
Change
Administration $ 2,162,580 $ 2,228,784 $ 66,204 3.1%
Communication $ 394,900 $ 404,960 $ 10,060 2.5%
Public Works $ 2,546,655 $ 2,436,992 $ (109,663) -4.3%
Planning & Building $ 1,950,030 $ 2,117,286 $ 167,256 8.6% Recreation $ 2,231,725 $ 2,370,290 $ 138,565 6.2%
Police $ 7,620,025 $ 8,611,763 $ 991,738 13.0%
Fire $ 8,879,190 $ 8,890,163 $ 10,973 0.1%
TOTAL PERSONNEL $ 25,785,105 $ 27,060,238 $ 1,275,133 4.9% 2 0
Projected % of Projected % of
Total Total
Normal Cost $ 2,196,700 38% 2,169,500$ 41%
Cost Share (362,700) -6% (418,900) -8%
Net Normal Cost 1,834,000 32% 1,750,600 33%
Unfunded Accrued
Liability (UAL) 3,925,500 68% 3,537,900 67%
Total 5,759,500$ 100% 5,288,500$ 100%

RETIREMENT COSTS
FY 2026-27 FY 2025-26
Attachment A Agenda Repor Page 40
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• CalPERS Normal Cost increased approximately 1.5% over the prior year, in part due to two new full-time positions in Planning & Building and the assumption of full departmental staffing.
• Unfunded Accrued Liability (UAL) payments increase of 11% to approximately $4 million. UAL payments are projected to increase at an average rate of approximately 9% annually through FY 2032, then begin to flatten as Tier 1 employees retire and structural reforms take hold.
• As Tier 1 CalPERS employees retire and are replaced by employees in lowerbenefit Tier 2, the City’s blended contribution rate will gradually decline over time — a structural improvement that reflects the benefit reforms negotiated in prior years.

Maintenance and Operations
Maintenance and operations costs are budgeted at $9,245,455, represent approx. 22% of the budget, and account for major expenses including:
• Employee-related – Conferences, travel, training, and memberships • Supplies – Department supplies
• Equipment – Vehicle maintenance and repair, fuel, and rentals • Contract Services – Third party recreational activity providers, legal, consulting, crossing guards
• Other – Public Works services (including street patching, landscaping, and tree pruning)
• Utilities
Department / Category FY 2025-26
Projection
FY 2026-27
Proposed Variance %
Change
Administration $ 2,468,700 $ 3,058,375 $ 589,675.0 23.9% Communication $ 132,000 $ 58,400 $ (73,600) -55.8%
Public Works $ 2,017,000 $ 2,278,500 $ 261,500 13.0%
Planning & Building $ 476,165 $ 386,975 $ (89,190) -18.7% Recreation $ 1,973,838 $ 1,914,500 $ (59,338) -3.0%
Police $ 1,138,815 $ 1,111,300 $ (27,515) -2.4%
Fire $ 553,376 $ 487,405 $ (65,971) -11.9%
TOTAL O&M $ 8,759,894 $ 9,295,455 $ 535,561 6.1%
Attachment A Agenda Repor Page 41
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There is a 6% increase in the overall maintenance & operations budget compared to the current year projections. The key highlights include:
• This budget consolidates technology software, support, and consulting costs within the Administration budget to improve coordination, oversight, and overall management of the City’s technology resources. O&M costs in both Police and Fire are reduced due to shifting their software-related costs to the IT budget. • Public Works is up by $261,500 due to anticipated increase in utility costs, janitorial supplies, equipment maintenance, miscellaneous repairs and hardware supplies. • Planning & Building includes elimination of contractual services for Moraga Canyon Project, along with reduction in the part-time staffing budget. • Department supplies are up by 3.8% due to inflationary pressures. • Utilities/telephone costs are up 3.5% to accommodate PG&E rate increases.

Non-Departmental Costs
Non-Departmental expenditure is budgeted at $4,784,985, an increase of 8.7% from the prior year projections. The primary components are:
• Workers’ Compensation insurance: $1.3 million with an increase of $113,300 over current year projection. A large number of claims in the last 18 months have been trending favorably in recent months. Budget is based on the average for the past five years.
• Liability Insurance: $1.9 million with an increase of $116,000 over current year’s projection based on flat premiums and assumption of lower claims. The cost in FY2026 came below budget. Due to declining claims, outstanding liability is significantly lowered, collectively resulting lower projections for FY2026-27. • Retiree Medical Premiums: $1.26 million, reflecting retirements in FY 2025-26, a 5% increase in premium rates, and estimated four retirements in FY 2026-27. • Library Services: $361,000, representing the City’s annual contribution to the City of Oakland for library access, a 0% change from the prior year.

CATEGORY FY 2025-26

PROJECTION
FY 2026-27

GENERAL FUND BALANCE SUMMARY
The General Fund is expected to start FY 2026-27 with an estimated beginning balance of $7,877,354. The following table presents the complete General Fund outlook across three fiscal years. The General Fund is projected to end FY 2026-27 with a balance of $6,840,405, representing 17% of operating expenditures — aligned with the City's range of approximately 17% to 20%
General Fund FY 2025-26
Projected
FY 2026-27
Proposed
FY 2027-28
Proposed
Beginning Fund Balance $7,293,843 $7,877,354 $6,840,405 Total Revenues $40,650,350 $41,198,740 $41,393,855
Total Expenditures $39,183,814 $41,540,678 $42,515,474
Transfers In $1,036,690 $1,054,988 $3,064,000
Transfers Out (Capital) $1,919,714 $1,750,000 $2,100,000 Projected Ending Fund
Balance $7,877,354 $6,840,405 $6,682,786
Fund Balance % of
Expenditures 20% 17% 16%
The General Fund budget includes a transfer of $1.1 million to the Facilities Maintenance Fund for deferred maintenance and sidewalk repairs in FY2026-27.

Attachment A Agenda Repor Page 43
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The major assumptions used to build the Ten-Year Projection are as follows:

6.2% as inflationary pressures and the resulting increase in interest rates have weakened the real estate market. Staff is projecting increases of 3% for both FY 2026- 27 and FY 2027-28.
• Real Property Transfer Tax revenue is budgeted at $4.2 million in FY 2026-27 and thereafter. The 5-year average is $5.1 million, and 10-year average is $4.3 million. • Parcel Tax – Measure F was approved by voters on the March 2024 ballot. The initiative increased the tax by 20% and will be subject to voter approval every twelve years. The increased tax will be effective with FY 2026-27. Staff has assumed the tax will continue to be approved and has increased it each year by 3% (estimated CPI). • The growth rate for all other revenue categories averages 3.2%. • FY2026-27 includes a grant of $750,000 from Alameda County for streets resurfacing.

A C T U A L P R O J E C T E D
Attachment A Agenda Repor Page 44
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Expenditure:
• FY2025-26 is the first of the four-year labor agreements with all bargaining units except the Piedmont Firefighters with whom the City executed a one-year agreement expiring June 30, 2026. In future years, salaries are estimated to increase 3% annually.
• Medical and other benefit costs assume a 4%-6% growth rate, which approximates the historical trend.
• Pension costs are based on an actuarial study prepared by Bartel and Associates.

The CalPERS Board of Administration approved lowering the CalPERS discount rate assumption, the long-term rate of return, from 7.5% to 7.0% over three years beginning in 2018-19. Additionally, in July 2021, the discount rate was lowered to 6.8% as part of CalPERS portfolio risk mitigation strategy. The Bartel study assumes the rate will continue to decline and eventually settle around 6.0%. Staff is projecting pension costs to rise by approximately 28% over the next 5 years. o In 2018, the City established a Pension Rate Stabilization Trust with PARS to aid in funding future pension expense. $3,750,000 has been contributed to the fund to date and the balance as of March 31, 2025, is $5.0 million. Staff does not recommend additional funding at this time.
o To maintain a General Fund balance above 17% of expenditures, it is projected the City will need to begin paying a portion of the pension expenses via withdrawals from the PARS fund beginning in FY 2027-28 and ending in FY 2029-2030, at which point the fund would be exhausted.
• Operating expenses, other than personnel costs, are projected to grow at a rate of approximately 3% per year.

Attachment A Agenda Repor Page 45
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Program / Fund Actual
FY 2024-25
Projected
FY 2025-26
Proposed
FY 2026-27
Forecast
FY 2027-28

RECREATION - GF
Revenues $4,015,317 $4,097,600 $4,152,300 $4,152,300
Expenditures 4,193,032 4,205,563 4,284,790 4,355,273
Net Balance (177,715) (107,963) (132,490) (202,973)

Staff targets the Recreation Department to be cost-neutral over time.

The Aquatics Enterprise Fund transitions from construction to full operations in FY 2026- 27, including a new full-time Pool Operations Technician position; the financial model projects subsidy independence by FY 2028-29.

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COMMUNITY POOL: A ONCE-IN-A-GENERATION ACHIEVEMENT
The opening of the Piedmont Community Pool is a defining accomplishment for the City Council and the broader Piedmont community. In November 2020, voters approved Measure UU, authorizing the sale of up to $19.5 million in General Obligation bonds for construction of a new community pool. Following the City’s award of an S&P “AAA” rating, $19.5 million in bonds were sold in December 2021 at favorable interest rates; combined with accrued interest, bond proceeds provided $25.2 million for the project.

Construction began in 2023. The project encountered substantial unforeseen challenges, including buried fuel tank remediation, groundwater intrusion, site-wide soil disposal requirements, and the complexity of commissioning an all-electric aquatics facility with emerging building management technology — among the first of its kind in a California municipal setting. The project budget was augmented three times, bringing the total project cost to $34.9 million, partially offset by:
• Approximately $180,000 in estimated Inflation Reduction Act tax credits. • Up to $300,000 in reimbursements through the State’s Removing or Upgrading Underground Storage Tanks (RUST) Program for fuel tank remediation. • Private donations from the Piedmont Recreational Facilities Organization (PRFO) and the Piedmont Beautification Foundation (PBF).
• A long-term, no-interest loan from AVA Community Energy.

The facility is now operational and delivering year-round programming to the community.

Operations are supported by two full-time staff, a part-time operations technician, and approximately 80–90 part-time aquatics employees and contract instructors.

Attachment A Agenda Repor Page 47
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The FY 2026-27 budget continues a multi-year commitment to capital investment across all fund types.

Major projects in the five-year program include:
• Recreation Building: Fire and Building Code upgrades, window replacement, and waterproofing improvements
• City Hall: window replacement, electrical upgrades, Code compliance improvements, and lower level retrofit
• Fire Station: dormitory improvements, seismic upgrades, and Code improvements • Police Department: upgrades to holding areas, property/storage/evidence/armory areas, and Fire and Building Code compliance improvements • 801 Magnolia Avenue: ADA upgrades and roof replacement • Green Infrastructure: Clean Water compliance project
• Parks and Tennis Courts: irrigation upgrades, playground replacement, Hampton and Linda/Beach turf replacement, continuous pathway repairs, and Hampton tennis court resurfacing
• Storm Drainage: ongoing inlet and pipeline repair, Pacific Avenue drainage improvements, and Ramona Avenue drainage improvements
Facility Capital Project Fund
Following the substantial capital investments of recent years — including the Community Pool, Dispatch Center, and a broad portfolio of park and civic facility projects — the Facility Capital Project Fund is projected to start FY 2026-27 with an estimated balance of $4.9 million. Funding will be primarily from the General and Schoolmates Funds, when available. American Rescue Plan Act (ARPA) funds, previously allocated for use on the Police Dispatch Center project in accordance with City Council direction, are now exhausted.

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FY2023-24 FY2024-25 FY2025-26 FY2026-27 FY2027-28 FY 2028-29 FY2029-30 FY30-31 Beginning Balance $ 10,797,969 $ 10,457,363 $ 9,849,211 $ 4,909,019 $ 2,724,019 $ 812,019 $ (9,811,981) $ (20,637,981) General Fund Subsidy $ - $ 1,500,000 $ 1,000,000
ARPA Funding 322,066 1,497,984 319,714 - - - - -
Contributions / Other - 122,223 150,000 45,000 245,000
Interest 572,179 507,620 150,000 125,000 100,000 10,000 10,000 10,000 Total Revenue $ 894,245 $ 3,627,827 $ 619,714 $ 170,000 $ 1,345,000 $ 10,000 $ 10,000 $ 10,000 Expenditures:

Facilities $ (322,066) $ (1,958,225) $ (1,258,837) $ (1,325,000) $ (1,525,000) $ (8,250,000) $ (8,800,000) $ (12,850,000) Parks (421,667) (470,574) (1,042,995) (665,000) (830,000) (1,950,000) (950,000) (1,600,000) Tennis Courts (27,741) (224,970) (22,663) - (20,000) (250,000) - - Sustainability (43,184) (19,087) - (190,000) (382,000) (34,000) (36,000) (38,000) Storm Drains (8,224) (70,285) (400,000) (100,000) (100,000) (150,000) (1,000,000) (150,000) Green Infrastructure (200,000) - (1,700) (75,000) (400,000) - (50,000) (200,000) Community Pool (207,204) (1,487,393) (2,823,394) - - - - - Miscellaneous (4,765) (5,445) (10,317) - - - - -
Total Expenditures $ (1,234,851) $ (4,235,979) $ (5,559,906) $ (2,355,000) $ (3,257,000) $ (10,634,000) $ (10,836,000) $ (14,838,000) Ending Balance $ 10,457,363 $ 9,849,211 $ 4,909,019 $ 2,724,019 $ 812,019 $ (9,811,981) $ (20,637,981) $ (35,465,981)

FACILITIES CAPITAL ACTUAL FORECAST
Attachment A Agenda Repor Page 49
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Facility Maintenance Fund
The City Council established the Facilities Maintenance Fund in 2013 to support a longterm strategy for maintaining and preserving City-owned facilities. In 2014, responsibility for facilities management was transferred from the Recreation Department to the Public Works Department. Since that time, staff has continued developing and refining a comprehensive facilities program addressing deferred maintenance, ongoing repair needs, and long-term lifecycle replacement planning for City facilities and infrastructure.

The program continues to evolve as staff monitors facility conditions, operational needs, and long-term capital priorities.

FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 Beginning Balance $ 571,407 $ 377,729 $ 570,421 $ 741,498 $ 416,818 $ 220,308 $ 342,098 $ 386,288 $ 413,998 General Fund Subsidy $ 850,000 $ 1,100,000 $ 1,100,000 $ 1,000,000 $ 1,100,000 $ 1,100,000 $ 1,250,000 $ 1,100,000 $ 1,100,000 Schoolmates Subsidy 29,910 28,313 31,500 59,110 73,630 44,180 40,750 20,350 54,460 Contributions \ Other Funding 8,900 30,514 - 40,000 - - - - - Interest 16,071 18,418 20,000 20,000 19,000 14,000 18,000 16,000 17,000 Total Revenue $ 904,881 $ 1,177,245 $ 1,151,500 $ 1,119,110 $ 1,192,630 $ 1,158,180 $ 1,308,750 $ 1,136,350 $ 1,171,460 Expenditures:

ACTUAL FORECAST

FACILITIES MAINTENANCE
Attachment A Agenda Repor Page 50
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Street Infrastructure Maintenance & Replacement
• Funding sources for street infrastructure maintenance and replacement, including sidewalk repair, are the Gas Tax, SB1, Measure BB, and Measure F. In addition, the City competed for and obtained funding through the Alameda County Transportation Commission for $500,000. The majority of available funding is dedicated to street resurfacing, with the balance dedicated to important sub-categories such as the implementation of projects prioritized by the approved Pedestrian & Bicycle Master Plan, and those related to the Complete Streets program. • The Overall Pavement Condition Index (PCI) for streets within the City of Piedmont is currently 61. This is down from the 63 reported last year and 67 reported in 2019. This keeps the City’s overall average within the “Good” range.

PCI Range Description 2024 2023 2022 2019
OVERALL 61% 63% 65% 67%
>70 Very Good 47% 50% 58% 49%
50-69 Good 22% 23% 17% 28%
24-49 Poor 22% 20% 20% 20%
0-24 Very Poor 9% 7% 5% 3%
Attachment A Agenda Repor Page 51
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A total of $750,000 in Measure BB and Vehicle Registration Fee (VRF) funding will be dedicated to street resurfacing and right-of-way improvements for the Moraga Avenue Pedestrian Safety Project. These are in addition to the Direct Local Distribution funds received from the County. The City anticipates receiving SB 1 and Gas Tax revenues for streets in future years; current-year allocations are drawn from accumulated fund balances.

Measure F Gas Tax SB 1
LSR Bike\Ped 143 121 133 TOTAL
Fund Balance - 7/1/2025 $ 2,429,289 $ 269,921 $ 154,145 $ 348,059 $ 52,122 $ 3,253,536 Revenue - BUDGET
STATE \ COUNTY FUNDS 1,075,000 80,000 43,000 325,000 295,000 1,818,000 -
Actual Expenses
STREET RESURFACING - 43,000 315,000 347,122 705,122
DESIGN STREET RESURFACING 893,310 893,310
BIKE & PEDESTRIAN 1,084,730 80,000 - 2,207 - 1,166,938

SIDEWALKS & CURBS - - - - -
Total Expenditures 1,978,040 80,000 43,000 317,207 347,122 2,765,369 Fund Balance - 7/1/2026 $ 1,526,249 $ 269,921 $ 154,145 $ 355,851 $ 0 $ 2,306,166 FY2026-27 - PROJ REVENUES 1,020,219 75,300 41,743 331,037 316,163 688,943 TOTAL AVAILABLE 2,546,468 345,221 195,888 686,888 316,163 1,198,940 Moraga Ave Pedestrian Safety Project ($1.1M) 300,000 50,000 50,000 2027 Street Resurfacing - Design ($150k) 150,000 -
Oakland Ave Bridge Repair Study ($50k) 50,000 50,000
Park/St James Pedestrian Safety Design ($25k) 25,000 -
Piedmont Safer Streets Update 31,680 -
FUND BALANCE - 7/1/2027 $ 2,096,468 $ 288,541 $ 145,888 $ 636,888 $ 316,163 $ 3,483,948 2027 Street Resurfacing - Construction ($2M) 1,400,000 100,000 100,000 200,000 200,000 2,000,000 Park/St James Ped Safety Construction ($175k) 175,000 175,000 -
PROJECTED BALANCE 6/30/2028 696,468 13,541 45,888 436,888 116,163 1,308,948 Measure BB (136) STREET FUNDS
Attachment A Agenda Repor Page 52
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Equipment Replacement Fund
The Equipment Replacement Fund sets aside funds in anticipation of the orderly replacement of City vehicles, heavy equipment, general equipment, as well as IT infrastructure. A replacement schedule has been developed detailing all equipment, including the estimated year of replacement and estimated replacement cost.

In FY2026-27, the Equipment Replacement Fund is projected to expend $996,300 for systematic, life-cycle replacement of City vehicles and equipment. Please refer to the table on the next page for details.

The fund currently has an estimated balance of approximately $2.7 million. In addition, the Sewer Fund is scheduled to repay its loan of $600,000 to the Equipment Replacement Fund in FY 2027-28. By doing so, the General Fund will be relieved of its contribution to this fund for at least two years, as presented in the Equipment Funding Plan.

FY2026-27
Amount
Communications
Broadcast Ctrl. and Council Chambers A/V 300,000
Video Server 20,000
Public Works:

Pickup Truck 100,000
Recreation
Hybrid/EV Van or Truck 73,000
Copy Machine 15,000
Police:

Automobile - Chief's Vehicle 100,000
Safety Gear 15,000
Fire:

Cardiac EKG Monitors 120,000
IT:

Desktop Computer Replacements 40,800
PD: Radio Consolettes 25,000
Facility Door Access 50,000
Duo MFA Devices 7,500
Uninterupted Power Supply 20,000
PD: Server Replacement 125,000
Total Proposed Expenditures $ 1,011,300
Description
Attachment A Agenda Repor Page 53
xxiv
* Planned Funding of $600,000 in FY2027-28 is from Sewer loan repayment.

Fiscal Begin Planned End
Year Balance Funding Interest Expenditures Balance
17/18 $ 3,937,414 $ 517,193 $ (651,165) $ 3,803,442
18/19 3,803,442 433,000 81,148 (1,216,799) 3,100,791
19/20 3,100,791 523,862 76,067 (333,196) 3,367,524
20/21 3,367,524 270,586 13,195 (391,501) 3,259,804
21/22 3,259,804 1,410,121 (28,188) (179,226) 4,462,511
22/23 4,462,511 227,248 58,713 (1,050,258) 3,698,214
23/24 3,698,214 800,000 146,799 (566,779) 4,078,235
24/25 4,078,235 850,000 135,000 (972,458) 4,090,777
25/26 4,090,777 500,000 50,000 (672,368) 3,968,409
26/27 3,968,409 0 75,000 (1,011,300) 3,032,109
27/28 3,032,109 600,000 90,963 (1,089,116) 2,633,956
28/29 2,633,956 500,000 79,019 (1,254,948) 1,958,026
29/30 1,958,026 500,000 58,741 (1,766,797) 749,970
30/31 749,970 750,000 22,499 (611,163) 911,306
31/32 911,306 500,000 27,339 (445,046) 993,598
32/33 993,598 500,000 29,808 (366,447) 1,156,959
33/34 1,156,959 300,000 34,709 (271,000) 1,220,668
34/35 1,220,668 300,000 36,620 (146,000) 1,411,288
Total $ 3,937,414 $ 9,482,011 $ 987,431 $ (12,995,568) $ 1,411,288 Attachment A Agenda Repor Page 54
xxv
Sewer Enterprise Fund
The Sewer Fund is budgeted for approximately $7.7 million in expenditures in FY 2026- 27, reflecting continued investment in sewer system rehabilitation and critical underground infrastructure improvements (along with $1.5 million in operating costs). The fund is projected to begin the fiscal year with an estimated balance of approximately $4.6 million and end the year with an estimated balance of approximately $2.7 million following substantial capital project expenditures.

Since adoption of the CDO, the City has undertaken a multi-phase sewer rehabilitation program to achieve long-term compliance with federal regulatory requirements and modernize aging infrastructure.

To support these efforts, the City Council previously approved interfund loans totaling $800,000 from the Equipment Replacement Fund and the Facilities Maintenance Fund to the Sewer Fund. These loans provided initial funding capacity for rehabilitation efforts and reduced the immediate need for increases to the Sewer Tax or Transfer Tax.

Following approval of a low-interest loan through the State Water Resources Control Board, construction of Phase V of the sewer rehabilitation program began in FY 2017-18 and was completed during FY 2018-19. Design for Phase VI was completed in FY 2024- 25, and construction is anticipated to begin during FY 2026-27. The City continues to advance sewer rehabilitation efforts with the goal of completing all required phases ahead of the schedule established under the Consent Decree.

ACTUAL PROJECTED

PROPOSED
Attachment A Agenda Repor Page 55
xxvi

PENSION AND OPEB STEWARDSHIP
Managing the City’s long-term pension and retiree healthcare obligations remains a top financial priority. Piedmont has made deliberate, consistent investments in dedicated trust funds to reduce actuarial risk and protect future budgets. As of the end of FY 2026-27, these funds are projected at:
• OPEB (Other Post-Employment Benefits) Trust Fund: ~$17.4 million. Consistent annual contributions to this trust substantially offset the City’s retiree healthcare obligations and represent years of proactive financial stewardship. • Police & Fire Pension Fund (closed plan): ~$21.1 million. This fund continues to make steady progress toward long-term solvency
.
• Pension Rate Stabilization Fund: ~$5.7 million. This reserve provides a buffer against unexpected increases in CalPERS rates and investment performance volatility. The Ten-Year Forecast proposes use of $2 million in FY 2027-28 to pay annual pension payments and maintain a reasonable General Fund reserve.

LONG-TERM FISCAL SUSTAINABILITY
The FY 2026-27 budget is guided by a consistent philosophy: deliver excellent public services today without compromising the City’s ability to do so in the future. Several structural factors will shape long-term fiscal planning:
• Revenue concentration: Approximately 65–67% of General Fund revenue is property-related, making the City’s financial position directly and substantially tied to real estate market conditions. This is not simply a budgeting footnote — it is the single most consequential risk in the City’s fiscal profile. A sustained downturn in the volume of home sales or assessed values would compress revenues and at the same time expenditure pressures remain unchanged. The City has limited capacity to absorb such a shock without drawing down reserves or identifying new revenue sources. Staff will maintain conservative revenue assumptions and continue monitoring market indicators closely.
• Real Property Transfer Tax rate: The City Council is actively exploring an increase to the Real Property Transfer Tax rate as a potential tool to address the identified funding gap for capital infrastructure needs. Piedmont’s current rate has not kept pace with the growing cost of maintaining and replacing aging facilities, buildings, Attachment A Agenda Repor Page 56
xxvii
and infrastructure systems. A rate adjustment, if approved by voters, would provide a more durable source of capital funding and reduce the General Fund’s dependence on volatile annual transfer tax receipts for capital investment. This subject is complicated by a pending statewide ballot initiative that, if passed, would eliminate local transfer tax authority beginning December 31, 2028. The Council will consider next steps in this policy discussion during FY 2026-27. • Pending labor agreements: Negotiations with the Piedmont Firefighters Association remain active. Until agreements are finalized, the budget carries inherent personnel cost uncertainty. Final compensation costs are unknown. Given that personnel costs represent 65% of General Fund expenditure, the fiscal impact of these negotiations is material.
• Pension cost trajectory: UAL payments are projected to increase at an average rate of ~9% annually through approximately FY 2032 before beginning to stabilize.

The Pension Rate Stabilization Fund provides an important buffer, and the City will evaluate discretionary contributions when fiscal conditions permit. • Deferred infrastructure: The Budget Advisory and Financial Planning Committee has consistently called on the City to further quantify future infrastructure costs — particularly for aging buildings, storm drain systems, and roads. Developing a comprehensive long-range capital plan is a priority for the coming year, and the Transfer Tax rate discussion is directly connected to the City’s ability to fund that plan without further pressure on the General Fund.
• Federal and State policy uncertainty: Changes to federal programs and tariff-driven cost increases for construction materials introduce planning challenges. Staff will continue to actively pursue external grant funding and adjust capital project assumptions as conditions evolve.
• Pressures on the real estate transfer tax beyond local control: If the statewide ballot initiative passes this November, the loss of 10% of revenues would dramatically impact essential services. Public education and contingency planning are essential.
• Retiree medical obligations: Retiree medical premiums are projected to increase to $1.26 million in FY 2026-27 and will continue to grow as additional employees retire. The OPEB Trust Fund is a direct response to this long-term liability.

The projected ending General Fund balance of approximately $6.8 million (16% of operating expenditure) approaches the City’s target reserve range and provides meaningful protection against economic disruption.

Attachment A Agenda Repor Page 57
xxviii

CONCLUSION
The budget is a reflection of our collective commitment to delivering high quality public services and our continued dedication to making Piedmont a safe, vibrant and welcoming place to live and play. I want to express my sincere appreciation to Department Directors and Accountant Ken Lee for their collaboration in developing this document. I especially wish to extend my gratitude to Finance Director Kiran Bawa for her diligence and hard work.

While the City has maintained balanced budgets and prudent General Fund reserves over many years, significant long-term infrastructure and facility challenges remain. Many public facilities, streets, sidewalks, and other capital assets require substantial rehabilitation, modernization, or replacement due to age, accessibility requirements, safety considerations, and escalating construction costs. Addressing these needs will require continued long-range planning, careful prioritization of resources, and ongoing community discussion regarding sustainable funding strategies.

The coming years will present both opportunities and challenges as the City navigates leadership transitions, economic uncertainty, infrastructure demands, and evolving service expectations. Successfully managing these concurrent pressures will require continued collaboration, pragmatism, and responsible financial stewardship.

I look forward to working with the City Council, City staff, and the community to implement the FY 2026-27 budget and continue delivering services and projects that maintain and enhance the quality of life in Piedmont.

Respectfully,
Rosanna Bayon Moore
City Administrator
City of Piedmont, California
Attachment A Agenda Repor Page 58
City of Piedmont
Proposed 2026- 27 Budget Financial Summaries

CURRENT PROJECTED PROPOSED BUDGET FORECAST BUDGET
BUDGET EXPENDITURES BUDGET % BUDGET %
EXPENDITURES: 2025-26 2025-26 2026-27 CHANGE 2027-28 CHANGE ADMIN. & COMMUNICATIONS 5,503,531 $ 5,196,180 $ 5,750,519 $ 4.5% 5,840,031 $ 1.6% PUBLIC WORKS 4,953,391 4,563,655 4,715,492 -4.8% 4,788,602 1.6% PLANNING & BUILDING 2,521,416 2,426,195 2,504,261 -0.7% 2,567,780 2.5% RECREATION 4,278,028 4,205,693 4,284,790 0.2% 4,355,273 1.6% POLICE 9,217,073 8,758,840 9,723,063 5.5% 9,981,260 2.7% FIRE 9,016,538 9,432,566 9,377,568 4.0% 9,644,088 2.8%
NON-DEPARTMENTAL 4,576,335 4,400,685 4,784,985 4.6% 4,938,440 3.2% TOTAL GENERAL FUND 40,066,312 38,983,814 41,140,678 2.7% 42,115,474 2.4%

OTHER OPERATING FUNDS
SCHOOLMATES FUND 1,467,045 1,398,105 1,970,804 34.3% 2,019,833 2.5% TOTAL OPR. EXPENDITURES 41,533,357 $ 40,381,919 $ 43,111,482 $ 3.8% 44,135,307 $ 2.4%

CURRENT ESTIMATED PROPOSED BUDGET FORECAST BUDGET
BUDGET EXPENDITURES BUDGET % BUDGET %
EXPENDITURES: 2025-26 2025-26 2026-27 CHANGE 2027-28 CHANGE

SPECIAL REVENUE FUNDS
ATHLETIC FACILITY PRESERVATION $ 42,000 $ 25,000 $ 25,000 $ 25,000 (0) $ 0.0% COPS 280,000 134,000 -73.2% 75,000 75,000 0.0%
GAS TAX 544,000 317,207 -90.8% 200,000 50,000 300.0%
MEASURE BB 2,482,000 2,058,040 -79.6% 1,675,000 506,680 230.6% MEASURE D 21,500 6,000 0.0% 21,500 0.0% 21,500
MEASURE F - VRF 100,000 43,000 -50.0% 100,000 50,000 100.0% SB1 ROAD MAINTENANCE 593,000 347,122 -100.0% 200,000 - - TRAFFIC SAFETY 11,200 16,500 42.9% 41,000 16,000 156.3% TOTAL SPECIAL REVENUE FUNDS 4,073,700 2,966,869 -81.7% 2,337,500 744,180 214.1%

OPERATING BUDGET

BUDGET SUMMARY

CITY OF PIEDMONT

OTHER FUNDS BUDGET
1 Attachment A Agenda Repor Page 59
City of Piedmont
Proposed 2026- 27 Budget Financial Summaries

CURRENT ESTIMATED PROPOSED BUDGET FORECAST BUDGET
BUDGET EXPENDITURES BUDGET % BUDGET %
EXPENDITURES: 2025-26 2025-26 2026-27 CHANGE 2027-28 CHANGE

CAPITAL PROJECT FUNDS
CAPITAL IMPROVEMENT 500,000 500,000 750,000 50.0% - -100.0% AQUATICS PROJECT 103,600 5,245,511 3,548,718 3325.4% - -100.0% EQUIPMENT REPLACEMENT 1,064,847 473,500 1,011,300 -5.0% 1,006,616 -0.5% FACILITY CAPITAL PROJECT 8,323,111 5,559,906 2,355,000 -71.7% 3,257,000 38.3% FACILITY MAINTENANCE 1,636,330 980,423 1,443,790 -11.8% 1,409,140 -2.4% TOTAL CAPITAL PROJECT FUNDS 12,759,340 11,627,888 9,108,808 -21.7% 5,672,756 -37.7%

DEBT SERVICE FUND
AQUATICS BOND 1,276,400 1,276,400 1,274,025 -0.2% 1,275,775 0.1% TOTAL DEBT SERVICE FUNDS 1,276,400 1,276,400 1,274,025 -0.2% 1,275,775 0.1%

ENTERPRISE FUND
AQUATICS 1,919,948 730,000 2,457,432 28.0% 2,507,643 2.0% SEWER 6,889,355 2,931,400 7,711,380 11.9% 6,682,649 -13.3% TOTAL ENTERPRISE FUNDS 8,809,303 3,661,400 10,168,812 15.4% 9,190,292 -9.6% TOTAL OTHER FUNDS $ 25,787,291 $ 20,664,009 $ 21,295,825 -17.4% 18,476,323 $ -13.2% GRAND TOTAL $ 67,320,649 $ 61,045,928 $ 64,407,307 -4.3% 62,611,630 $ -2.8% 2 Attachment A Agenda Repor Page 60
City of Piedmont
Proposed 2026- 27 Budget Financial Summaries

GENERAL FUND OPERATING DEPARTMENTS

CURRENT PROJECTED PROPOSED BUDGET FORECAST BUDGET
BUDGET EXPENDITURES BUDGET % BUDGET %
2025-26 2025-26 2026-27 CHANGE 2027-28 CHANGE
SALARIES $ 17,043,452 $ 17,487,060 $ 17,632,397 3.5% 18,160,880 $ 3.0% FRINGE BENEFITS 8,638,939 8,298,175 9,427,841 9.1% 9,710,199 3.0% PERSONNEL EXPENSES 361,905 292,922 342,405 -5.4% 342,405 0.0% SUPPLIES & SERVICES 9,429,681 8,491,197 8,935,050 -5.2% 8,945,550 0.1% CAPITAL EXPENDITURES 16,000 13,775 12.5% 18,000 0.0% 18,000 OTHER 4,576,335 4,400,685 4,784,985 4.6% 4,938,440 3.2% TOTAL - ALL DEPARTMENTS $ 40,066,312 $ 38,983,814 $ 41,140,678 2.7% 42,115,474 $ 2.4% EXPENDITURE DETAIL:

SALARIES
REGULAR SALARIES $ 14,238,533 $ 13,498,970 $ 14,892,303 4.6% 15,338,682 $ 3.0% PART TIME SALARIES 1,492,392 1,566,840 1,377,284 -7.7% 1,418,504 3.0% OVERTIME SALARIES 1,312,527 2,421,250 1,362,810 3.8% 1,403,694 3.0% SUBTOTAL 17,043,452 17,487,060 17,632,397 3.5% 18,160,880 3.0%

FRINGE BENEFITS
HEALTH INSURANCE 2,305,017 2,085,390 2,658,146 15.3% 2,737,824 3.0% RETIREMENT 5,335,291 5,288,570 5,759,495 8.0% 5,932,246 3.0% OTHER BENEFITS 998,631 924,215 1,010,200 1.2% 1,040,129 3.0% SUBTOTAL 8,638,939 8,298,175 9,427,841 9.1% 9,710,199 3.0%

PERSONNEL EXPENSES
MEMBERSHIPS/CONFERENCES/TRAINING 361,905 292,922 342,405 -5.4% 342,405 0.0%

SUPPLIES & SERVICES
DEPARTMENT SUPPLIES 387,300 318,600 402,200 3.8% 402,200 0.0% UTILITIES/TELEPHONE/RADIO 730,300 698,100 755,850 3.5% 755,850 0.0% EQUIPMENT/MAINTENANCE/GAS/OIL 311,600 301,000 298,090 -4.3% 298,090 0.0% CONTRACT SERVICES 4,077,845 3,578,497 3,679,540 -9.8% 3,690,040 0.3% BUILDINGS/GROUNDS MAINTENANCE 470,900 445,200 474,350 0.7% 474,350 0.0% OTHER EXPENSES 2,085,800 1,883,100 1,895,520 -9.1% 1,895,520 0.0% INFORMATION SERVICES 1,365,936 1,266,700 1,429,500 4.7% 1,429,500 0.0% SUBTOTAL 9,429,681 8,491,197 8,935,050 -5.2% 8,945,550 0.1%

CAPITAL EXPENDITURES
CAPITAL OUTLAY 16,000 13,775 12.5% 18,000 0.0% 18,000
OTHER
GENERAL FUND NON DEPARTMENTAL 4,576,335 4,400,685 4,784,985 4.6% 4,938,440 3.2% TOTAL - ALL DEPARTMENTS $ 40,066,312 $ 38,983,814 $ 41,140,678 2.7% 42,115,474 $ 2.4%

OPERATING BUDGET
3 Attachment A Agenda Repor Page 61
City of Piedmont
Proposed 2026- 27 Budget Financial Summaries

BUDGETED PROJECTED PROPOSED VARIANCE FORECAST
EXPENDITURES 2025-26 2025-26 2026-27 % 2027-28
ADMINISTRATION 5,503,531 $ 5,196,180 $ 5,750,519 $ 10.7% 5,840,031 $ PUBLIC WORKS 4,953,391 4,563,655 4,715,492 3.3% 4,788,602 PLANNING AND BUILDING 2,521,416 2,426,195 2,504,261 3.2% 2,567,780 RECREATION 4,278,028 4,205,693 4,284,790 1.9% 4,355,273 POLICE 9,217,073 8,758,840 9,723,063 11.0% 9,981,260
FIRE 9,016,538 9,432,566 9,377,568 -0.6% 9,644,088
NON-DEPARTMENTAL 4,576,335 4,400,685 4,784,985 8.7% 4,938,440 TOTAL EXPENDITURES 40,066,312 38,983,814 41,140,678 5.5% 42,115,474 TRANSFER OUT:

AQUATICS FUND 400,000 200,000 400,000 100.0% 400,000
EQUIPMENT REPLACEMENT FUND 850,000 - - NA -
CIP FUND 500,000 500,000 750,000 50.0% -
FACILITY CAPITAL 522,000 319,714 - -100.0% 1,000,000
FACILITY MAINTENANCE FUND 1,100,000 1,100,000 1,000,000 -9.1% 1,100,000 TOTAL TRANSFER OUT 3,372,000 2,119,714 2,150,000 1.4% 2,500,000 TOTAL EXPENDITURES/TRANSFER OUT $ 41,103,528 43,438,312 $ 43,290,678 $ 5.3% 44,615,474 $

BUDGETED ESTIMATED PROPOSED VARIANCE FORECAST
REVENUE 2025-26 2025-26 2026-27 % 2027-28
PROPERTY TAX 19,641,800 $ 19,601,900 $ 20,159,000 $ 2.8% 20,749,860 $ PROPERTY TRANSFER TAX & PARCEL TAX 7,728,000 7,428,000 7,524,840 -2.6% 7,750,585 OTHER TAXES AND FRANCHISES 3,131,000 3,087,800 3,160,100 2.3% 3,245,570 LICENSES AND PERMITS 871,500 865,000 872,000 0.8% 895,310 USE OF MONEY AND PROPERTY 967,500 1,207,300 1,044,300 -13.5% 1,059,300 REVENUE FROM OTHER AGENCIES 3,206,434 2,654,050 2,960,500 11.5% 2,209,500 CHARGES FOR CURRENT SERVICES 5,277,500 5,325,300 5,378,000 1.0% 5,383,730 OTHER 100,000 181,000 100,000 -44.8% 100,000
TOTAL REVENUE 40,623,734 40,650,350 41,198,740 1.3% 41,393,855 TRANSFER IN:

MEASURE D FUND 25,000 25,000 25,000 0.0% 25,000
COPS 39,000 39,000 - -100.0% -
SIDEWALK REPAIR FUND - - 19,988 NA 2,000,000
TRAFFIC SAFETY FUND 22,000 22,000 25,000 13.6% 25,000
SEWER FUND 927,000 950,690 985,000 3.6% 1,014,000
TOTAL TRANSFER IN 1,013,000 1,036,690 1,054,988 1.8% 3,064,000 TOTAL REVENUE/TRANSFER IN 41,636,734 $ 41,687,040 $ 42,253,728 $ 1.4% 44,457,855 $ EXCESS: REVENUES OVER EXPENDITURES 583,512 (1,801,578) (1,036,950) (157,619) BEGINNING FUND BALANCE: 9,845,369 7,293,842 7,877,354 6,840,405 ESTIMATED ENDING FUND BALANCE: 8,043,791 $ 7,877,354 $ 6,840,405 $ 6,682,786 $

GENERAL FUND BUDGET SUMMARY

EXPENDITUES AND REVENUES
4 Attachment A Agenda Repor Page 62
City of Piedmont
Proposed 2026-27 Budget Financial Summaries

ACTUAL BUDGET PROJECTED PROPOSED FORECAST
2024-25 2025-26 2025-26 2026-27 2027-28
GENERAL FUND BEGINNING BALANCE 8,552,830 $ 7,293,842 $ 7,293,842 $ 7,877,354 $ 6,840,405 $

REVENUES
PROPERTY TAXES 18,920,860 19,641,800 19,601,900 20,159,000 20,749,860 REAL PROPERTY TRANSFER TAX 4,515,282 4,200,000 4,500,000 4,200,000 4,326,000 PARCEL TAX: MUNI TAX 2,690,645 3,228,000 3,228,000 3,324,840 3,424,585 OTHER TAXES AND FRANCHISES 3,085,998 3,131,000 3,087,800 3,160,100 3,245,570 LICENSE AND PERMITS 871,887 871,500 865,000 872,000 895,310 REVENUE FROM USE OF MONEY OR PROPERTY 1,005,738 967,500 1,207,300 1,044,300 1,059,300 REVENUE FROM OTHER AGENCIES 4,187,687 3,206,434 2,654,050 2,960,500 2,209,500 CHARGES FOR CURRENT SERVICES 5,543,582 5,277,500 5,325,300 5,378,000 5,383,730 OTHER REVENUE 164,911 100,000 181,000 100,000 100,000
40,986,590 40,623,734 40,650,350 41,198,740 41,393,855

OPERATING TRANSFERS IN
SEWER FUND REIMBURSEMENT 923,000 927,000 950,690 985,000 1,014,000 TRAFFIC SAFETY FUND REIMBURSEMENT 40,000 22,000 22,000 25,000 25,000 COPS 211,845 39,000 39,000 - -
SIDEWALK REPAIR FUND - - - 19,988 -
PENSION RATE STABILIZATION FUND - - - 2,000,000 -
MEASURE D REIMBURSEMENT 36,511 25,000 25,000 25,000 25,000 1,211,356 1,013,000 1,036,690 1,054,988 3,064,000
TOTAL INCOME 42,197,946 41,636,734 41,687,040 42,253,728 44,457,855

DEPARTMENTAL EXPENDITURES
ADMINISTRATION 4,897,579 5,503,531 5,196,180 5,750,519 5,840,031 PUBLIC WORKS 4,691,991 4,953,391 4,563,655 4,715,492 4,788,602 PLANNING & BUILDING 2,483,041 2,521,416 2,426,195 2,504,261 2,567,780 RECREATION 4,193,032 4,278,028 4,205,693 4,284,790 4,355,273 POLICE 8,388,904 9,217,073 8,758,840 9,723,063 9,981,260 FIRE 8,916,369 9,016,538 9,432,566 9,377,568 9,644,088
33,570,915 35,489,977 34,583,129 36,355,693 37,177,034

NON DEPARTMENTAL EXPENDITURES
LIBRARY 350,471 360,985 360,985 360,985 360,985
UNEMPLOYMENT INSURANCE 17,521 20,000 20,000 20,000 20,000 WORKERS COMPENSATION 1,446,324 1,180,000 1,221,700 1,335,000 1,375,050 LIABILITY INSURANCE 1,862,704 1,915,000 1,698,000 1,814,000 1,868,420 OTHER EXPENSE 4,188 350 - - -
OPEB - RETIREE PAYMENTS 944,604 1,100,000 1,100,000 1,255,000 1,313,985 4,625,812 4,576,335 4,400,685 4,784,985 4,938,440

OPERATING TRANSFERS-OUT
AQUATICS 200,000 400,000 200,000 400,000 400,000
200,000 400,000 200,000 400,000 400,000
TOTAL EXPENDITURES AND TRANSFERS-OUT 38,396,727 40,466,312 39,183,814 41,540,678 42,515,474 OPERATING NET INCOME 3,801,219 1,170,422 2,503,226 713,050 1,942,381

GENERAL FUND
2024-25 to 2027-28
5 Attachment A Agenda Repor Page 63
City of Piedmont
Proposed 2026-27 Budget Financial Summaries

ACTUAL BUDGET PROJECTED PROPOSED FORECAST
2024-25 2025-26 2025-26 2026-27 2027-28

CAPITAL TRANSFERS-OUT
CAPITAL IMPROVEMENT FUND 500,000 - 500,000 750,000 -
FACILITY CAPITAL PROJECTS 522,000 3,110,207 319,714 - 1,000,000 FACILITY MAINTENANCE 1,100,000 1,100,000 1,100,000 1,000,000 1,100,000 EQUIPMENT REPLACEMENT FUND 850,000 850,000 - - -
TOTAL CAPITAL TRANSFERS 5,060,207 2,972,000 1,919,714 1,750,000 2,100,000 NET INCOME AFTER CAPITAL TRANSFERS (1,258,988) (1,801,578) 583,512 (1,036,950) (157,619)

PRIOR YEAR ADJUSTMENT (AUDIT)
GENERAL FUND ENDING FUND BALANCE $ 7,293,842 $ 5,492,264 $ 7,877,354 $ 6,840,405 $ 6,682,786 FUND BALANCE AS % OF OPERATING EXP 19% 14% 20% 17% 16%
FUND BALANCE AS % OF EXP & DEBT 19% 14% 20% 16% 16%
6 Attachment A Agenda Repor Page 64
City of Piedmont
Proposed 2026-27 Budget Financial Summaries

PROPESED FORECAST
BUDGET % of BUDGET % of
2026-27 BUDGET 2027-28 BUDGET
ADMINISTRATION (TOTAL) $ 5,750,519 13.3% 5,840,031 $ 13.1% PERSONAL SERVICES 2,633,744 6.1% 2,712,756 6.1%
MAINTENANCE & OPERATIONS 3,116,775 7.2% 3,127,275 7.0%
CAPITAL OUTLAY 0.0% - 0.0% -
PUBLIC WORKS (TOTAL) 4,715,492 10.9% 4,788,602 10.7%
PERSONAL SERVICES 2,436,992 5.6% 2,510,102 5.6%
MAINTENANCE & OPERATIONS 2,278,500 5.3% 2,278,500 5.1%
CAPITAL OUTLAY 0.0% - 0.0% -
PLANNING & BUILDING (TOTAL) 2,504,261 5.8% 2,567,780 5.8% PERSONAL SERVICES 2,117,286 4.9% 2,180,805 4.9%
MAINTENANCE & OPERATIONS 386,975 0.9% 386,975 0.9%
CAPITAL OUTLAY 0.0% - 0.0% -
RECREATION (TOTAL) 4,284,790 9.9% 4,355,273 9.8%
PERSONAL SERVICES 2,226,335 5.1% 2,293,125 5.1%
MAINTENANCE & OPERATIONS 2,040,455 4.7% 2,044,148 4.6%
CAPITAL OUTLAY 18,000 0.0% 18,000 0.0%
POLICE (TOTAL) 9,723,063 22.5% 9,981,260 22.4%
PERSONAL SERVICES 8,611,763 19.9% 8,869,960 19.9%
MAINTENANCE & OPERATIONS 1,111,300 2.6% 1,111,300 2.5%
CAPITAL OUTLAY 0.0% - 0.0% -
FIRE (TOTAL) 9,377,568 21.7% 9,644,088 21.6%
PERSONAL SERVICES 8,890,163 20.5% 9,156,683 20.5%
MAINTENANCE & OPERATIONS 487,405 1.1% 487,405 1.1%
CAPITAL OUTLAY 0.0% - 0.0% -
NON-DEPARTMENTAL (TOTAL) 4,784,985 11.1% 4,938,440 11.1% TRANSFER OUT (TOTAL) 2,150,000 5.0% 2,500,000 5.6%
$ 43,290,678 100.0% 44,615,474 $ 100.0%

GENERAL FUND SUMMARY
GENERAL FUND:

EXPENDITURES/TRANSFERS OUT
7 Attachment A Agenda Repor Page 65

ADMINISTRATION
13%

PUBLIC WORKS
11%

PLANNING AND

BUILDING
6%

RECREATION
10%
POLICE
22%
FIRE
22%

NON-DEPARTMENTAL
11%

TRANSFER OUT
5%

CITY OF PIEDMONT

GENERAL FUND
PROPOSED EXPENDITURES AND TRANSFERS 2026-27

AQUATICS
19%

CAPITAL

IMPROVEMENT
FUND
35%

FACILITY

MAINTENANCE
46%

TRANSFER OUT
8 Attachment A Agenda Repor Page 66
9 CITY OF PIEDMONT

SUMMARY OF FUND TYPES
GENERAL FUND – The City’s primary operating fund and accounts for all financial resources of the City, except those required to be accounted for in another fund.

OTHER FUND TYPES
SPECIAL REVENUE FUNDS – Funds to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes other than Debt Service or Capital Projects.

CAPITAL PROJECTS FUNDS – Funds used to account for and report financial resources that are restricted, committed or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets.

DEBT SERVICE FUND – Fund used to account for and report financial resources that are restricted, committed, or assigned to expenditure for principal and interest.

ENTERPRISE FUNDS – Funds used to report any activity for which a fee is charged to external users for good or services.

INTERNAL SERVICE FUNDS – Funds used to report activity that provides goods or services to other funds, departments, or agencies of the primary government or other governments on a cost reimbursement basis.

TRUST FUNDS – Funds used to report resources that are required to be held in trust for the members and beneficiaries of defined benefit pension plans, defined contribution plans, other postemployment benefits, or other employee benefit plans.

Attachment A Agenda Repor Page 67
City of Piedmont
Proposed 206-27 Budget Financial Summaries
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28

ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED FORECAST

FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND

BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE GENERAL FUND $ 6,193,605 $ 5,591,099 $ 6,509,003 $ 7,402,732 $ 7,424,195 $ 8,552,830 $ 7,293,843 $ 7,877,355 $ 6,840,405 $ 6,682,786

SPECIAL REVENUE FUNDS
ABANDONED VEHICLE 28,658 34,395 39,420 42,324 46,354 52,205 57,533 43,455 48,605 53,755 ATHLETIC FACILITY PRESERVATION 169,382 222,586 270,400 372,994 438,136 530,490 647,032 760,032 873,032 986,032COPS 526,291 505,713 531,081 431,492 504,527 421,067 216,412 254,412 320,412 386,412GAS TAX 633,638 105,725 7,137 1,112 292,217 36,122 348,059 359,497 644,034 778,571 SB1 RMRP(RD MNT & REHAB PGM) 284,878 - 448,362 463,343 57,919 210,566 52,122 3,216 319,379 441,866 MEASURE B SALES TAX 136,758 1,923 307,371 212,549 - - - - - -MEASURE BB SALES TAX 250,966 444 472,684 422,904 739,182 1,709,357 2,699,210 1,744,790 2,373,330 1,856,204 MEASURE D 43,961 50,011 3,847 52,703 54,505 61,930 52,800 57,300 46,300 35,300 MEASURE F 39,255 34,011 73,366 116,086 56,064 103,857 154,145 153,172 146,422 90,716 PRIVATE CONTRIBUTION 1,262,382 1,250,900 1,348,746 1,229,213 1,224,169 1,210,293 647,593 25,781 25,781 25,781 SCHOOLMATES PROGRAM 370,083 304,576 185,498 573,707 1,216,361 1,786,350 2,556,548 3,124,723 3,185,759 3,183,245 SIDEWALK REPAIR 16,373 17,773 19,090 26,355 23,468 19,988 19,988 19,988 - - TRAFFIC CONGESTION RELIEF 25,590 38,429 38,429 - - - - - - - TRAFFIC SAFETY 25,009 34,297 28,259 35,832 39,016 41,745 42,001 52,001 51,001 25,001 TOTAL SPECIAL REVENUE FUNDS 3,528,348 2,885,662 3,773,689 3,980,616 4,691,918 6,183,970 7,493,443 6,598,367 8,034,055 7,862,883

CAPITAL PROJECT FUNDS
CAPITAL IMPROVEMENT 14,499 63,290 49,587 47,809 11,946 - - - - - AQUATICS PROJECT FUND - - 22,243,829 - 19,156,266 8,282,636 5,499,023 3,548,718 - - URBAN COUNTY CDBG 17,715 17,715 17,715 17,715 15,215 15,215 15,215 15,215 15,215 55,215 EQUIPMENT REPLACEMENT 3,100,790 2,463,686 3,097,101 4,091,591 3,579,356 3,730,562 3,765,542 3,642,042 2,680,742 2,324,126 FACILITIES CAPITAL PROJECTS - - 9,975,000 - 10,797,969 10,457,363 9,849,211 4,909,019 2,724,019 812,019FACILITIES MAINTENANCE 6,410,608 6,528,756 9,339,708 347,583 571,406 377,728 570,421 741,498 416,818 200,308 TOTAL CAPITAL PROJECT FUNDS 9,543,612 9,073,447 12,504,111 36,723,526 34,132,158 22,863,503 19,699,412 12,856,492 5,836,794 3,391,668

ENTERPRISE FUNDS
AQUATICS 264,446 238,764 107,049 88,787 63,616 74,214 102,008 1,608 9,476 15,133SEWER 2,926,379 3,044,134 3,231,633 3,205,897 4,081,448 4,144,627 5,454,957 4,627,867 2,672,644 3,700,875 TOTAL ENTERPRISE FUNDS 3,190,825 3,282,898 3,338,682 3,294,684 4,145,064 4,218,841 5,556,965 4,629,475 2,682,120 3,716,008

INTERNAL SERVICE FUNDS
LIABILITY INSURANCE 261,126 261,126 261,917 261,917 261,917 261,917 261,917 263,917 263,917 263,917 WORKERS COMPENSATION 745,568 745,567 748,668 748,668 748,668 748,668 748,668 751,268 751,268 751,268 TOTAL INTERNAL SERVICE FUNDS 1,006,693 1,006,692 1,010,586 1,010,586 1,010,586 1,010,586 1,010,586 1,015,186 1,015,186 1,015,186 TOTAL FUNDS $ 23,463,082 $ 21,839,798 $ 27,136,070 $ 52,412,143 $ 51,403,921 $ 42,829,730 $ 41,054,248 $ 32,976,874 $ 24,408,560 $ 22,668,531

TRUST FUNDS
OPEB FUND $ 9,524,321 8,857,496 $ 12,486,333 $ 10,831,251 $ 12,085,031 $ 14,216,324 $ 15,350,315 $ 16,585,315 $ 17,385,315 $ 18,185,315 $ POLICE & FIRE PENSION FUND 13,640,469 12,950,030 17,355,862 14,766,141 16,133,211 18,555,718 19,771,304 20,448,354 21,123,354 21,798,354PENSION RATE STABILIZATION 3,014,478 2,917,104 4,667,217 4,037,966 4,316,293 4,798,032 5,218,407 5,563,407 5,733,407 3,803,407 TOTAL TRUST FUNDS $ 26,179,269 24,724,630 $ 34,509,412 $ 29,635,358 $ 32,534,534 $ 37,570,075 $ 40,340,026 $ 42,597,076 $ 44,242,076 $ 43,787,076 $ DEBT SVC FUND: AQUATICS BOND FUND $ - - $ - $ $ (24,919,535) $ (24,119,476) $ (23,225,748) (23,512,823) $ (23,192,148) $ (23,156,173) $ (23,121,948)

FUND BALANCE SUMMARY
Fiscal Years 2019-2028
10 Attachment
A Agenda Repor Page 68
City of Piedmont
Proposed 2026-27 Budget Financial Summaries
6/30/2026
6/30/2025 ESTIMATED

FUND FUND
DESCRIPTION BALANCE REVENUE EXPEND. IN OUT BALANCE
GENERAL FUND GENERAL FUND $ 7,293,843 $ 40,650,350 $ 38,983,814 $ 1,036,690 $ 2,119,714 $ 7,877,355 LIABILITY INSURANCE 261,917 1,700,000 1,698,000 - 263,917 - WORKERS COMPENSATION 748,668 1,224,300 1,221,700 - 751,268 - GAS TAX 348,059 328,645 317,207 - 359,497 -
SB1 RMRP 52,122 298,216 347,122 - - 3,216
MEASURE BB 2,699,210 1,103,620 2,058,040 - 1,744,790 -
MEASURE F 154,145 42,027 43,000 - 153,172 -
SIDEWALK REPAIR 19,988 - - - 19,988 -
ABANDONED VEHICLE 57,533 5,922 20,000 - 43,455 -
COPS 216,412 211,000 134,000 39,000 - 254,412
TRAFFIC SAFETY 42,001 48,500 16,500 22,000 - 52,001
ATHLETIC FACILITY PRESERVATION 647,032 138,000 25,000 - 760,032 - MEASURE D 52,800 35,500 6,000 25,000 - 57,300
PRIVATE CONTRIBUTION 647,593 - - 621,812 - 25,781
SCHOOLMATES PROGRAM 2,556,548 1,997,780 1,398,105 31,500 - 3,124,723 EQUIPMENT REPLACEMENT 3,765,542 50,000 473,500 300,000 3,642,042 - AQUATICS PROJECT FUND 5,499,023 5,245,511 - 3,295,206 3,548,718 - FACILITY CAPITAL PROJECT 9,849,211 150,000 2,736,512 469,714 2,823,394 4,909,019 FACILITIES MAINTENANCE 570,421 20,000 980,423 1,131,500 741,498 - CAPITAL IMPROVEMENT - 500,000 - 500,000 - -
URBAN COUNTY CDBG 15,215 - - - 15,215 -
AQUATICS 102,008 429,600 730,000 200,000 - 1,608
SEWER 5,454,957 3,355,000 2,931,400 1,250,690 - 4,627,867 TOTAL $ 41,054,248 $ 51,788,460 $ 59,865,834 $ 6,933,110 $ 6,933,110 $ 32,976,874 OPEB FUND $ 15,350,315 $ 1,235,000 $ - $ - $ 16,585,315 - $ POLICE & FIRE PENSION FUND 19,771,304 900,000 222,950 - 20,448,354 - PENSION RATE STABILIZATION 5,218,407 375,000 30,000 - 5,563,407 - TOTAL TRUST FUNDS $ 40,340,026 $ 2,510,000 $ 252,950 $ - $ 42,597,076 - $

DEBT SERVICE
FUND AQUATICS BOND (23,225,748) 1,310,000 1,276,400 - (23,192,148) -

CITY OF PIEDMONT

FUND BALANCE DETAIL
2025 - 2026

PROJECTED

PROJECTED TRANSFER

INTERNAL

SERVICE FUNDS

SPECIAL

REVENUE FUNDS

CAPITAL

PROJECT FUNDS

ENTERPRISE
FUNDS

TRUST FUNDS
11 Attachment A Agenda Repor Page 69
City of Piedmont
Proposed 2026-27 Budget Financial Summaries
6/30/2026 6/30/2027

ESTIMATED ESTIMATED

FUND FUND
DESCRIPTION BALANCE REVENUE EXPEND. IN OUT BALANCE
GENERAL FUND GENERAL FUND 7,877,355 $ 41,198,740 $ 41,140,678 $ 1,054,988 $ 2,150,000 $ 6,840,405 $ LIABILITY INSURANCE 263,917 1,814,000 1,814,000 - - 263,917 WORKERS COMPENSATION 751,268 1,335,000 1,335,000 - - 751,268 GAS TAX 359,497 334,537 50,000 - - 644,034
SB1 RMRP 3,216 316,163 - - - 319,379
MEASURE BB 1,744,790 1,135,220 506,680 - - 2,373,330
MEASURE F 153,172 43,250 50,000 - - 146,422
SIDEWALK REPAIR 19,988 - - - 19,988 -
ABANDONED VEHICLE 43,455 5,150 - - - 48,605
COPS 254,412 141,000 75,000 - 320,412 -
TRAFFIC SAFETY 52,001 40,000 16,000 25,000 - 51,001
ATHLETIC FACILITY PRESERVATION 760,032 138,000 25,000 - 873,032 - MEASURE D 57,300 35,500 21,500 25,000 - 46,300
PRIVATE CONTRIBUTION 25,781 45,000 - 45,000 - 25,781
SCHOOLMATES PROGRAM 3,124,723 2,090,950 1,970,804 59,110 - 3,185,759 EQUIPMENT REPLACEMENT 3,642,042 50,000 1,011,300 - 2,680,742 - AQUATICS PROJECT FUND 3,548,718 3,548,718 - - - -
FACILITY CAPITAL PROJECT 4,909,019 125,000 2,355,000 45,000 2,724,019 - FACILITIES MAINTENANCE 741,498 20,000 1,443,790 1,099,110 416,818 - CAPITAL IMPROVEMENT - 750,000 - 750,000 - -
URBAN COUNTY CDBG 15,215 40,000 - 40,000 - 15,215
AQUATICS 1,608 2,065,300 2,457,432 400,000 - 9,476
SEWER 4,627,867 6,741,157 7,711,380 985,000 - 2,672,644 TOTAL $ 32,976,874 $ 57,713,967 $ 66,282,282 $ 3,349,098 $ 3,349,098 $ 24,408,560 OPEB FUND $ 16,585,315 $ 800,000 $ - $ - $ 17,385,315 - $ POLICE & FIRE PENSION FUND 20,448,354 900,000 225,000 - 21,123,354 - PENSION RATE STABILIZATION 5,563,407 200,000 30,000 - 5,733,407 - TOTAL TRUST FUNDS $ 42,597,076 $ 1,900,000 $ 255,000 $ - $ 44,242,076 - $

DEBT SERVICE
FUND AQUATICS BOND (23,192,148) 1,310,000 1,274,025 - (23,156,173) -

CITY OF PIEDMONT

ESTIMATED FUND BALANCE DETAIL
2026 - 2027

PROPOSED

PROPOSED TRANSFER

INTERNAL

SERVICE FUNDS

SPECIAL

REVENUE FUNDS

CAPITAL

PROJECT FUNDS

ENTERPRISE
FUNDS

TRUST FUNDS
12 Attachment A Agenda Repor Page 70
City of Piedmont
Proposed 2026-27 Budget Financial Summaries
6/30/2027 6/30/2028

ESTIMATED ESTIMATED

FUND FUND
DESCRIPTION BALANCE REVENUE EXPEND. IN OUT BALANCE
GENERAL FUND GENERAL FUND 6,840,405 $ 41,393,855 $ 42,115,474 $ 3,064,000 $ 2,500,000 $ 6,682,786 $ LIABILITY INSURANCE 263,917 1,868,420 1,868,420 - - 263,917 WORKERS COMPENSATION 751,268 1,375,050 1,375,050 - - 751,268 GAS TAX 644,034 334,537 200,000 - - 778,571
SB1 RMRP 319,379 322,486 200,000 - - 441,866
MEASURE BB 2,373,330 1,157,874 1,675,000 - - 1,856,204
MEASURE F 146,422 44,294 100,000 - - 90,716

SIDEWALK REPAIR - - - - - -
ABANDONED VEHICLE 48,605 5,150 - - 53,755 -
COPS 320,412 141,000 75,000 - 386,412 -
TRAFFIC SAFETY 51,001 40,000 41,000 25,000 - 25,001

ATHLETIC FACILITY
PRESERVATION 873,032 138,000 25,000 - 986,032 -
MEASURE D 46,300 35,500 21,500 25,000 - 35,300
PRIVATE CONTRIBUTION 25,781 45,000 - 45,000 - 25,781
SCHOOLMATES PROGRAM 3,185,759 2,090,950 2,019,833 73,630 - 3,183,245 EQUIPMENT REPLACEMENT 2,680,742 50,000 1,006,616 600,000 2,324,126 -

AQUATICS PROJECT FUND - - - - - -
FACILITY CAPITAL PROJECT 2,724,019 100,000 3,257,000 1,245,000 812,019 - FACILITIES MAINTENANCE 416,818 19,000 1,409,140 1,173,630 200,308 -

CAPITAL IMPROVEMENT - - - - - -
URBAN COUNTY CDBG 15,215 40,000 - - 55,215 -
AQUATICS 9,476 2,113,300 2,507,643 400,000 15,133 -
SEWER 2,672,644 9,524,880 6,682,649 1,814,000 - 3,700,875 TOTAL $ 24,408,560 $ 60,839,297 $ 64,579,325 $ 6,482,630 $ 4,482,630 $ 22,668,531 OPEB FUND $ 17,385,315 $ 800,000 $ - $ - $ 18,185,315 - $ POLICE & FIRE PENSION FUND 21,123,354 900,000 225,000 - 21,798,354 - PENSION RATE STABILIZATION 5,733,407 100,000 30,000 2,000,000 - 3,803,407 TOTAL TRUST FUNDS 44,242,076 $ $ 1,800,000 $ 255,000 $ 2,000,000 - $ $ 43,787,076

DEBT SERVICE
FUND AQUATICS BOND (23,156,173) 1,310,000 1,275,775 - (23,121,948) -

INTERNAL

SERVICE FUNDS

SPECIAL

REVENUE FUNDS

CAPITAL

PROJECT FUNDS

ENTERPRISE
FUNDS

TRUST FUNDS

CITY OF PIEDMONT

ESTIMATED FUND BALANCE DETAIL
2027 - 2028

ESTIMATED

ESTIMATED TRANSFER
13 Attachment A Agenda Repor Page 71
City of Piedmont
Proposed 2026-27 Budget
Financial Summaries

ACTUAL PROJECTED PROPOSED FORECAST

REVENUE REVENUE REVENUE REVENUE
2024-25 2025-26 2026-27 2027-28

PROPERTY TAXES
PROPERTY TAX - SECURED $ 18,226,900 17,584,805 $ 18,784,000 $ 19,347,460 $ PROPERTY TAX - UNSECURED 929,689 970,000 970,000 989,400 SUPPLEMENTAL ASSESSMENT 400,000 394,525 400,000 408,000 DELINQUENT TAXES & PENALTIES 5,000 11,840 5,000 5,000
TOTAL PROPERTY TAXES 19,601,900 18,920,860 20,159,000 20,749,860

PROPERTY TRANSFER TAX & PARCEL TAX
REAL PROPERTY TRANSFER TAX 4,500,000 4,515,282 4,200,000 4,326,000 PARCEL TAX: MUNI TAX 2,690,645 3,228,000 3,324,840 3,424,585 TOTAL TRANSFER TAX AND PARCEL TAX 7,728,000 7,205,927 7,524,840 7,750,585

OTHER TAXES & FRANCHISES

OTHER TAXES
SALES & USE TAX 208,800 219,837 215,000 221,450
REAL ESTATE RENTAL TAX 370,000 368,521 375,000 386,250
BUSINESS LICENSE TAX 400,000 349,444 410,000 422,300
TOTAL OTHER TAXES 978,800 937,803 1,000,000 1,030,000

FRANCHISES
GAS & ELECTRIC 150,000 141,255 150,000 154,500
WASTE MANAGEMENT 310,000 298,795 320,000 329,600
CABLE TELEVISION 135,000 160,863 136,100 136,100
TOTAL FRANCHISES 595,000 600,913 606,100 620,200

UTILITY USERS TAX
GAS & ELECTRIC 1,335,963 1,339,000 1,379,000 1,420,370
TELEPHONE 166,117 130,000 130,000 130,000
WATER 45,204 45,000 45,000 45,000
TOTAL UTILITY USERS TAX 1,547,283 1,514,000 1,554,000 1,595,370 TOTAL OTHER TAXES & FRANCHISES 3,085,998 3,087,800 3,160,100 3,245,570

LICENSES & PERMITS
DOG LICENSE 17,763 13,000 15,000 15,450
BUILDING & OTHER PERMITS 854,124 852,000 857,000 879,860 TOTAL LICENSES & PERMITS $ 871,887 $ 865,000 $ 872,000 $ 895,310

REVENUE FROM USE OF MONEY OR PROPERTY
INTEREST EARNINGS,UNREALIZED GAIN/(LOSS) $ 472,768 $ 570,000 $ 400,000 $ 415,000 COMMUNITY HALL RENTAL 372,461 440,200 450,000 450,000
VETERANS' BUILDING 57,096 62,100 64,800 64,800
801 MAGNOLIA - RENTAL 16,709 15,700 18,000 18,000
CITY HALL RENTAL (TELECOMMUNICATIONS) 100,096 107,300 107,500 107,500 OTHER LEASES (13,392) 12,000 4,000 4,000
TOTAL REVENUE FROM USE OF MONEY OR PROPERTY 1,207,300 1,005,738 1,044,300 1,059,300

GENERAL FUND REVENUE ANALYSIS
14 Attachment A Agenda Repor Page 72
City of Piedmont
Proposed 2026-27 Budget
Financial Summaries

ACTUAL PROJECTED PROPOSED FORECAST

REVENUE REVENUE REVENUE REVENUE
2024-25 2025-26 2026-27 2027-28

REVENUE FROM OTHER AGENCIES
FEDERAL GRANT: ARPA & ABAG 1,573,168 - - -

STATE OF CALIFORNIA
FORESTRY & FIRE PROTECTION 302,028 - - -
HOMEOWNER'S PROPERTY TAX RELIEF 75,344 74,550 74,000 73,000 POST FUND 17,768 40,000 45,000 45,000
MISC. STATE GRANTS 255,932 - - -
MOTOR VEHICLE LICENSE FEES 1,771,140 1,845,000 1,897,000 1,897,000 1/2 CENT SALES TAX (PUBLIC SAFETY) 122,769 125,000 125,000 125,000 TOTAL STATE OF CALIFORNIA 2,544,981 2,084,550 2,141,000 2,140,000

COUNTY OF ALAMEDA
PARAMEDIC TAX 69,538 69,500 69,500 69,500
MISC. COUNTY GRANTS 500,000 - 750,000 -
TOTAL COUNTY OF ALAMEDA 69,538 569,500 819,500 69,500
TOTAL REVENUE FROM OTHER AGENCIES 4,187,687 2,654,050 2,960,500 2,209,500

CHARGES FOR CURRENT SERVICES
PLANNING FEES 197,956 191,000 191,000 196,730
PLAN CHECK FEES 408,317 357,500 379,500 379,500
GENERAL PLAN MAINTENANCE FEE 777,583 680,000 680,000 680,000 RECORDS MANAGEMENT FEE 32,552 32,000 32,000 32,000

EMERYVILLE ANIMAL CONTROL - - - -
AMBULANCE SERVICE CHARGES 409,085 338,000 338,000 338,000 RECREATION and PRE-SCHOOL 3,635,980 3,653,800 3,687,500 3,687,500 POLICE & FIRE SERVICES 82,108 73,000 70,000 70,000
TOTAL CHARGES FOR CURRENT SERVICES 5,543,582 5,325,300 5,378,000 5,383,730

OTHER REVENUE
SALE OF PROPERTY 12,411 1,000 - -
OTHER REVENUE 152,500 180,000 100,000 100,000
TOTAL OTHER REVENUE 164,911 181,000 100,000 100,000
TOTAL GENERAL FUND REVENUE $ 40,986,590 $ 40,650,350 $ 41,198,740 $ 41,393,855 15 Attachment A Agenda Repor Page 73

TRANSFER IN
2% OTHER TAXES &

FRANCHISES
7%

REAL PROPERTY

TRANSFER TAX &

PARCEL TAX
18%

LICENSES & PERMITS
2%

REVENUE FROM USE OF

MONEY OR PROPERTY
3%

REVENUE FROM OTHER

AGENCIES
7%

CHARGES FOR CURRENT

SERVICES
13%

OTHER REVENUE

0.2%

PROPERTY TAXES
48%

CITY OF PIEDMONT

GENERAL FUND
PROPOSED REVENUES AND TRANSFERS 2026-27

SEWER FUND

95.17%

MEASURE D

2.42%

TRAFFIC
SAFETY
FUND

2.42%

TRANSFER IN
16 Attachment
A Agenda Repor Page 74
$14,078,549
$14,790,494 $15,442,494
$16,223,542
$17,528,511
$18,449,197 $18,920,860 $19,601,900 $20,159,000 $20,749,860 $-
$5,000,000
$25,000,000 $20,000,000 $15,000,000 $10,000,000
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28

DOLLAR AMOUNT

FISCAL YEAR

CITY OF PIEDMONT PROPERTY TAXES
17 Attachment
A Agenda Repor Page 75
2016-17 2017-18 2018-19 2019-20 2020-21
July 350,398 200,598 316,735 311,635 317,781
August 267,712 283,149 219,586 284,289 437,900
September 319,329 207,213 155,043 201,542 607,124
October 228,809 511,624 433,243 361,995 531,255
November 174,900 419,968 192,354 381,647 441,660
December 244,380 310,250 128,076 200,626 608,876
Sub-total 1,585,528 1,932,802 1,445,037 1,741,734 2,944,596 January 72,959 29,716 154,454 41,698 284,572
February 124,214 128,043 142,862 133,653 186,845
March 339,104 251,723 502,520 508,702 260,226
April 474,029 503,035 547,787 334,147 671,257
May 384,509 396,514 552,603 401,264 881,689
June 541,736 603,365 492,105 441,436 1,057,416
Sub-total 1,936,551 1,912,396 2,392,330 1,860,900 3,342,005 Total 3,522,078 3,845,198 3,837,366 3,602,634 6,286,601 2021-22 2022-23 2023-24 2024-25 2025-26
July 553,849 437,491 416,818 232,501 408,367
August 611,104 409,881 231,959 240,389 38,154
September 543,106 458,494 380,758 317,647 367,261
October 705,129 501,527 463,588 523,684 502,033
November 503,662 775,770 400,601 596,825 633,767
December 404,344 109,489 414,177 276,556 502,889
Sub-total 3,321,193 2,692,652 2,307,901 2,187,602 2,452,471 January 93,670 17,924 57,136 276,592 214,082
February 295,379 190,350 331,503 420,144 425,137
March 395,041 469,173 221,316 530,811 471,988
April 437,601 147,671 420,308 193,502 584,381
May 754,201 511,534 407,490 522,807 -
June 684,071 435,593 340,845 383,824 -
Sub-total 2,659,963 1,772,245 1,778,598 2,327,680 1,695,588 Total 5,981,156 4,464,897 4,086,499 4,515,282 4,148,059 City of Piedmont
Real Property Transfer Tax
Ten Fiscal Years
18 Attachment A Agenda Repor Page 76
$3,819,816
$3,602,634
$6,286,601 $5,981,156
$4,464,897
$4,086,499
$4,515,282 $4,500,000
$4,200,000 $4,326,000
$-
$7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28

DOLLAR AMOUNT

FISCAL YEAR

CITY OF PIEDMONT

REAL PROPERTY TRANSFER TAX
19 Attachment
A Agenda Repor Page 77
City of Piedmont
Proposed 2026-27 Budget Financial Summaries

ACTUAL PROJECTED PROPOSED FORECAST

REVENUE REVENUE REVENUE REVENUE
2024-25 2025-26 2026-27 2027-28

SPECIAL REVENUE FUNDS
119-ABANDONED VEHICLE ABATEMENT FUND
ALAMEDA COUNTY $ 5,327 $ 5,922 $ 5,150 $ 5,150
TOTAL 5,327 5,922 5,150 5,150
113-ATHLETIC FACILITY PRESERVATION FUND
FACILITY FEE/CONTRIBUTIONS 153,526 138,000 138,000 138,000 TOTAL 153,526 138,000 138,000 138,000
109-COPS
COUNTY OF ALAMEDA 134,335 205,000 135,000 135,000
INVESTEMENT INCOME 21,379 6,000 6,000 6,000
TOTAL 155,715 211,000 141,000 141,000
121-GAS TAX FUND
STATE HIGHWAY USER TAX ALLOCATION 317,397 325,145 331,037 331,037 INVESTEMENT INCOME 8,358 3,500 3,500 3,500
TOTAL 325,755 328,645 334,537 334,537
129-URBAN CDBG
COUNTY OF ALAMEDA - - 40,000 40,000
TOTAL - - 40,000 40,000
133-SB1 RMRP(RD MNT & REHAB PGM)
STATE OF CALIFORNIA 291,197 298,216 316,163 322,486
TOTAL 291,197 298,216 316,163 322,486
136-MEASURE BB SALES TAX FUND
ACTC/INVESTEMENT INCOME 1,172,426 1,103,620 1,135,220 1,157,874 TOTAL 1,172,426 1,103,620 1,135,220 1,157,874
134-MEASURE D FUND
MEASURE D ALLOCATION/INVESTEMENT INCOME 30,500 33,612 30,500 30,500 RECYCLING FUNDS (285) 5,000 5,000 5,000
TOTAL 33,327 35,500 35,500 35,500
143-MEASURE F FUND
ACTC/INVESTEMENT INCOME 50,063 42,027 43,250 44,294
TOTAL 50,063 42,027 43,250 44,294
103-PRIVATE CONTRIBUTION FUND
MISCELLANEOUS 277,814 - 45,000 45,000
TOTAL 277,814 - 45,000 45,000

OTHER FUNDS REVENUE ANALYSIS
20 Attachment A Agenda Repor Page 78
City of Piedmont
Proposed 2026-27 Budget Financial Summaries

ACTUAL PROJECTED PROPOSED FORECAST

REVENUE REVENUE REVENUE REVENUE
2024-25 2025-26 2026-27 2027-28
114-SCHOOLMATES PROGRAM FUND
INVESTEMENT INCOME 103,468 35,000 35,000 35,000
SCHOOLMATES FEES 1,772,646 1,962,780 2,055,950 2,055,950 TOTAL 1,876,114 1,997,780 2,090,950 2,090,950
106-TRAFFIC SAFETY FUND
STATE OF CALIFORNIA $ 56,786 $ 48,500 $ 40,000 $ 40,000 TOTAL 56,786 48,500 40,000 40,000

CAPITAL PROJECT FUNDS
116&118-AQUATICS PROJECT FUND
BOND PROCEEDS/INVESTMENT INCOME 217,571 - - -
TOTAL 217,571 - - -
110-EQUIPMENT REPLACEMENT FUND
INVESTEMENT INCOME 153,027 50,000 50,000 50,000
TOTAL 153,027 50,000 50,000 50,000
111-FACILITIES MAINTENANCE FUND
CONTRIBUTIONS/INVESTEMENT INCOME 18,418 20,000 20,000 19,000 TOTAL 18,418 20,000 20,000 19,000
112-FACILITIES CAPITAL PROJECT FUND
CONTRIBUTIONS/INVESTEMENT INCOME 493,380 150,000 125,000 100,000 TOTAL 493,380 150,000 125,000 100,000

DEBT SERVICE FUND
140-AQUATICS BOND FUND
BOND PROCEEDS/AD VALOREM TAX REVENUE $ 1,310,000 1,554,641 $ 1,310,000 $ 1,310,000 $ TOTAL 1,554,641 1,310,000 1,310,000 1,310,000
21 Attachment A Agenda Repor Page 79
City of Piedmont
Proposed 2026-27 Budget Financial Summaries

ACTUAL PROJECTED PROPOSED FORECAST

REVENUE REVENUE REVENUE REVENUE
2024-25 2025-26 2026-27 2027-28

ENTERPRISE FUNDS
117-AQUATICS
CHARGE FOR SERVICE/INVESTEMENT INCOME 429,600 2,332 2,065,300 2,113,300 TOTAL 2,332 429,600 2,065,300 2,113,300
124-SEWER FUND
SEWER SERVICE CHARGES 3,240,796 3,255,000 3,326,000 3,424,880 Phase VI & VII Loan Proceeds - 3,315,157 - 6,000,000
INVESTMENTS GAN/(LOSS) 234,085 100,000 100,000 100,000
TOTAL 3,474,882 3,355,000 6,741,157 9,524,880

INTERNAL SERVICE FUNDS
108-LIABILITY INSURANCE
NON DEPARTMENTAL REVENUE 1,862,704 1,700,000 1,814,000 1,868,420 TOTAL 1,862,704 1,700,000 1,814,000 1,868,420
105-WORKERS COMPENSATION
NON DEPARTMENTAL REVENUE 1,446,324 1,224,300 1,335,000 1,375,050 TOTAL 1,446,324 1,224,300 1,335,000 1,375,050
TOTAL REVENUE - OTHER FUNDS 13,621,329 12,448,110 17,825,227 20,755,441 TOTAL REVENUE - ALL FUNDS $ 54,607,919 $ 53,098,460 $ 59,023,967 $ 62,149,297

TRUST FUNDS
150 - POLICE & FIRE PENSION TRUST FUND
INVESTMENTS GAN/(LOSS) $ 1,435,100 $ 900,000 $ 900,000 $ 900,000 TOTAL 1,435,100 900,000 900,000 900,000
120 - PENSION RATE STABILIZATION FUND
INVESTMENTS GAN/(LOSS) 449,669 375,000 200,000 100,000
TOTAL 449,669 375,000 200,000 100,000
156 - OPEB TRUST FUND
INVESTMENTS GAN/(LOSS) 1,082,341 1,200,000 800,000 800,000 NON DEPARTMENTAL REVENUE 51,650 35,000 - -
TOTAL 1,133,991 1,235,000 800,000 800,000
TOTAL TRUST FUNDS $ 3,018,761 $ 2,510,000 $ 1,900,000 $ 1,800,000 22 Attachment A Agenda Repor Page 80
City of Piedmont
Roster of Authorized
Full-Time Positions
2025-26 2026-27

ADMINISTRATION
City Administrator 1 1
City Clerk 1 1
Finance Director 1 1
Accountant 1 1
Administrative Services Technician II 1 1
Communications Officer 1 1
Deputy City Clerk 1 1
Human Resources Manager 1 1
Video Communications Specialist/TV Mgr 1 1
9 9
POLICE
Police Chief 1 1
Captain 1 1
Support Services Commander 1 1
Administrative Assistant 1 1
Community Service Officer 2 2
Dispatcher 6 6
Public Safety Dispatch Supervisor 1 1
Juvenile Officer 1 0
Police Officer 13 13
Police Records Specialist 1 1
Sergeant 4 4
32 31
FIRE
Fire Chief 1 1
Captain 2 2
Captain/Paramedic 1 1
Lieutenant/Paramedic 3 3
Firefighter 4 4
Firefighter/Paramedic 11 11
Fire Engineer 3 3
25 25

PLANNING & BUILDING
Planning & Building Director 1 1
Administrative Assistant 1.5 0.8
Associate Planner 2 1
Assistant Planner 1 1
Building Inspector 1 1
Building Official 0.7 0.9
Permit Technician 1 1
Plans Examiner 0.7 1
Planning Technician 0 1
Senior Planner 1 2
Sustainability Program Manager 0.5 0.5

10.4 11.2
23 Attachment A Agenda Repor Page 81
City of Piedmont
Roster of Authorized
Full-Time Positions
PUBLIC WORKS 2025-26 2026-27
Public Works Director 1 1
Administrative Assistant 1.5 0.2
Administrative Analyst 0 1
Building Official 0.3 0.1
Facilities Maintenance Worker II 1 1
Maintenance Worker I 2 2
Maintenance Worker II 2 2
Parks & Project Manager 1 1
Plans Examiner 0.3 0
Public Works Supervisor 1 1
Senior Maintenance Worker 2 2
Sustainability Program Manager 0.5 0.5

12.6 11.8

RECREATION
Recreation Director 1 1
Administrative Assistant 2 2
Pool Operations & Facility Technician 0 1
Recreation Program Coordinator 5 5
Recreation Supervisor 4 4
12 13
TOTAL 101 101
Part-Time Positions with Benefits*
Recreation: 2025-26 2026-27
PT+ Level: Positions receive PEMCHA minimum for healthcare & retirement at the PEPRA level:

Assistant Pool Operations & Facility Technician 0 1
Assistant Site Leads 8 9
Lead Facility Attendant 1 1
Preschool Directors 4 4
Site Leads Schoolmates/Minimates 4 5
PT+ Benefits Level: Positions receive full benefits:

Pool Maintenance Technician 1 0
Schoolmates Site Coordinators/Minimates 3 3
21 23
*Employees who work over 1,000 hours, but aren't classified 24 Attachment A Agenda Repor Page 82
PUBLIC WORKS - LOCAL 1021 Top Step
MOU expires 6/30/2029 # of First Last Annual Subject
This salary effective as of: 7/1/2026 - 6/30/27 EEs Step Step Salary to O/T Senior Maintenance Worker 2 $6,889.61 $8,375.70 $100,508.40 ● Maintenance Worker I 2 $5,691.72 $6,920.03 $83,040.36 ● Facilities Maintenance Worker II (one step) 1 $7,265.66 $87,187.92 ● Maintenance Worker II (one step) 2 $7,265.66 $87,187.92 ● 7 * Extra certification pay available for all positions.

See MOU Section 7.11.

GENERAL - LOCAL 1021
MOU expires 6/30/2029 # of First Last Annual Subject
This salary effective as of: 7/1/2026 - 6/30/27 EE's Step Step Salary to O/T Community Service Officer 2 $6,178.79 $7,510.26 $90,123.12 ● Dispatcher 4 $7,506.73 $9,122.50 $109,470.00 ●
Dispatcher with 2% POST + SD 0 $7,963.14 $9,677.15 $116,125.80 ● Dispatcher with 3% POST 0 $7,731.94 $9,396.17 $112,754.04 ● Dispatcher with 4% POST Certificate 1 $7,807.00 $9,487.40 $113,848.80 ● Dispatcher with 4% POST + SD 1 $8,119.28 $9,866.90 $118,402.80 ● Police Records Specialist 1 $6,572.28 $7,983.51 $95,802.12 ● 9 FIRE
MOU expired 6/30/2026 # of First Last Annual Subject
This salary effective as of: 7/1/2025 - 6/30/26 EE's Step Step Salary to O/T Lieutenant 0 $12,625.41 $151,504.92 ●
Lieutenant with FOC & Paramedic 3 $14,771.73 $177,260.76 ● Firefighter 2 $9,613.61 $11,041.56 $132,498.72 ●
Firefighter with 5% FOC 2 $10,094.29 $11,593.64 $139,123.68 ● Firefighter with 12% Paramedic 8 $10,767.24 $12,366.55 $148,398.60 ● Firefighter with FOC & Paramedic 3 $11,247.92 $12,918.63 $155,023.56 ● Engineer 0 $10,093.72 $11,592.91 $139,114.92 ●
Engineer with 5% FOC 3 $10,598.41 $12,172.56 $146,070.72 ● Engineer with 5% FOC & Paramedic 0 $11,304.97 $12,984.06 $155,808.72 ● 21 CITY OF PIEDMONT

MONTHLY SALARIES
as of July 1, 2026
Total Public Works:

Total General:

Total Fire:
25 Attachment A Agenda Repor Page 83
POLICE
MOU expires 6/30/2029 # of First Last Annual Subject
This salary effective as of: 7/1/2026 - 6/30/27 EE's Step Step Salary to O/T Sergeant with POST Advanced 1 $15,641.82 $187,701.84 ●
Sergeant with POST Advanced + SD 1 $16,267.50 $195,210.00 ● Sergeant with POST Advanced + Supv Cert 1 $15,934.19 $191,210.28 ● Sergeant with POST Adv, Supv Cert + SD 1 $16,571.56 $198,858.72 ● Police Officer 2 $9,991.28 $12,057.04 $144,684.48 ●
Police Officer + Shift Differential 1 $10,390.93 $12,539.32 $150,471.84 ● Police Officer with POST Intermediate 1 $10,490.85 $12,659.89 $151,918.68 ● Police Officer with POST Int + SD 2 $10,910.48 $13,166.29 $157,995.48 ● Police Officer with POST Advanced 1 $10,690.67 $12,901.03 $154,812.36 ● Police Officer with POST Advanced + SD 3 $11,118.30 $13,417.07 $161,004.84 ● Detective with POST Advanced 2 $11,190.23 $13,503.88 $162,046.56 ● Juvenile Officer with POST Advanced 0 $11,190.23 $13,503.88 $162,046.56 ● Traffic Officer with POST Advanced 1 $11,190.23 $13,503.88 $162,046.56 ● 17 CONFIDENTIAL
Resolution expires 6/30/2029 # of First Last Annual Subject This salary effective as of: 7/1/2026 - 6/30/27 EE's Step Step Salary to O/T Accountant w/ 2% EDU 1 $8,830.91 $10,741.14 $128,893.68 ● Administrative Assistant 2 $6,658.41 $8,097.30 $97,167.60 ● Administrative Assistant w/ 2% EDU 2 $6,791.58 $8,259.25 $99,111.00 ● Administrative Services Technician II 1 $8,657.75 $10,530.53 $126,366.36 ● Deputy City Clerk w/ 2% EDU 1 $8,111.72 $9,860.33 $118,323.96 ● Video Comm Specialist/TV Mgr. w/2% EDU 1 $8,830.91 $10,741.14 $128,893.68 ● 8 CHILDCARE
Resolution expires 6/30/2029 # of First Last Annual Subject This salary effective as of: 7/1/2026 - 6/30/27 EE's Step Step Salary to O/T Recreation Program Coordinator 5 $5,944.76 $7,959.13 $95,509.56 ● 5 PROFESSIONAL/TECHNICAL/SUPERVISORY
Resolution expires 6/30/2029 # of First Last Annual Subject This salary effective as of: 7/1/2026 - 6/30/27 EE's Step Step Salary to O/T Administrative Analyst 1 $8,407.68 $10,217.67 $122,612.04 Assistant Planner 1 $7,666.59 $9,317.10 $111,805.20
Associate Planner 1 $8,407.68 $10,217.67 $122,612.04
Building Inspector 1 $9,009.87 $10,951.56 $131,418.72 ● Communications Officer 1 $11,271.97 $13,648.79 $163,785.48 Human Resources Manager 1 $10,204.66 $12,407.65 $148,891.80 Permit Technician 1 $6,239.64 $7,584.32 $91,011.84 ●
Planning Technician 1 $6,771.14 $8,229.34 $98,752.08 ●
Plans Examiner 1 $9,580.12 $11,644.34 $139,732.08 ●
Pool Operations & Facility Technician 1 $7,141.90 $8,681.02 $104,172.24 ● Public Safety Dispatch Supervisor 1 $9,005.41 $10,946.47 $131,357.64 Public Works Supervisor 1 $9,640.40 $11,720.56 $140,646.72 Recreation Supervisor 4 $8,165.26 $9,924.27 $119,091.24 Senior Planner 2 $9,579.78 $11,644.48 $139,733.76
Sustainability Program Manager 1 $9,177.79 $11,155.86 $133,870.32 19 Total Police:

Total Confidential:

Total Childcare:

Total Professional/Technical/Supervisory:
26 Attachment A Agenda Repor Page 84

MID-MANAGEMENT
MOU expires 6/30/2026 # of First Last Annual Subject
This salary effective as of: 7/1/2025 - 6/30/26 EE's Step Step Salary to O/T Fire Captain/Chief Officer & Paramedic 1 $13,889.19 $16,876.55 $202,518.60 ● Fire Captain w/5% Fire Officer 1 $12,792.68 $15,544.19 $186,530.28 ● Fire Captain w/ 10% Chief Officer 1 $13,401.85 $16,284.39 $195,412.68 ● Resolution expires 6/30/2029
This salary effective as of: 7/1/2026 - 6/30/27
Building Official 1 $12,032.79 $14,626.29 $175,515.48
Parks & Projects Manager 1 $12,305.47 $14,949.27 $179,391.24 Police Captain with 6% POST 1 $17,200.61 $20,900.19 $250,802.28 Support Services Commander 1 $13,511.45 $16,424.31 $197,091.72 7 Last Annual
MANAGEMENT Step Salary
City Administrator Effective 7/1/2026 1 $26,874.50 $322,494.03 City Clerk Effective 7/1/2026 1 $16,237.14 $194,845.68
Finance Director Effective 7/1/2026 1 $20,178.81 $242,145.72 Fire Chief Effective 7/1/2026 1 $25,093.00 $301,116.00
Planning & Building Director Effective 7/1/2026 1 $19,078.37 $228,940.44 Police Chief Effective 7/1/2026 1 $26,347.59 $316,171.08 Public Works Director Effective 7/1/2026 1 $19,752.41 $237,028.92 Recreation Director Effective 7/1/2026 1 $19,783.14 $237,397.68 8 Number of Employees & Open Positions 101
Total Mid-Management:

Total Management:
27 Attachment A Agenda Repor Page 85
City of Piedmont Administration
2026-27 Proposed Budget
Administration
2-1 Attachment A Agenda Repor Page 86
City of Piedmont Administration
2026-27 Proposed Budget
This Page Left Intentionally Blank
2-2 Attachment A Agenda Repor Page 87
City Administration
The Administration Department provides the executive leadership and core administrative services that allow the City to operate effectively and transparently.

Through the work of the City Administrator and Finance, City Clerk, and Communications staff, the department is responsible for implementing City Council direction, managing public resources responsibly, supporting transparent government, and keeping the community informed and engaged. Together, these functions work to align day-to-day operations with Council priorities and community needs.

Core Functions
City Administrator
The City Administrator serves as the City’s chief executive and is responsible for budget and financial oversight of City operations, as well as carrying out City Council policy across all City departments.

This role provides organizational leadership, coordinates major initiatives that cross department lines, supports long-range planning, and represents Piedmont in regional and intergovernmental partnerships.

The City Administrator oversees the City’s diversity, equity, and inclusion efforts, risk management, and information technology services, ensuring that the organization as a whole is equipped to deliver its work efficiently and effectively.

Finance
Finance staff manage the City’s financial operations and are responsible for ensuring that public resources are used responsibly and efficiently. Core functions include developing the annual City budget, managing revenues and investments, processing payroll and payments, human resources and benefits administration, and producing reports that allow the Council and the public to see understand the City’s financial condition.

Finance also maintains strong internal controls, ensures compliance with applicable laws and reporting requirements, and supports the City’s independent annual audit. In addition, Finance provides financial forecasting, capital planning support, and datadriven analysis that support informed decision-making and long-term fiscal sustainability.
2-3 Attachment A Agenda Repor Page 88
City Clerk
The City Clerk’s Office provides the legislative and records functions that form the foundation of transparent, accountable government.

Its work includes running City Council meetings, administering municipal elections, maintaining official record archives, maintaining the Municipal Code, and managing public records requests. The office also supports commissions and committees, including appointments and Brown Act training, and administers the Volunteer of the Year program.

Together, these functions sustain the systems that allow residents to participate in and hold their local government accountable.

Communications
The Communications Division helps community members stay informed about the City’s work and Council decision-making and creates meaningful opportunities to engage with local government. Communications staff work with all departments to develop comprehensive outreach and public engagement strategies and manage the City’s public-facing communication channels.

The division also handles media relations, emergency communications, and provides broadcast, streaming, and archival access to public meetings, strengthening trust and building two-way connections between Piedmont and the community. 2-4 Attachment A Agenda Repor Page 89
Administration
City
Administrator
(1.0 FTE)
City Clerk
(1.0 FTE)
Communications
Officer
(1.0 FTE)
Finance
Director
(1.0 FTE)
TV Station
Manager/Video
Comms. Specialist
(1.0 FTE)
Deputy City Clerk
(1.0 FTE)
City Accountant
(1.0 FTE)
Administrative
Svcs Tech. II
(1.0 FTE)
Human Resources
Manager
(1.0 FTE)
Minutes
Contractors
Information
Technology
contractors
Video Technicians
2-5 Attachment A Agenda Repor Page 90
City of Piedmont Administration
2026-27 Proposed Budget
This Page Left Intentionally Blank
2-6 Attachment A Agenda Repor Page 91
Approved Estimated Proposed Budget
Budget Expenditures Budget %
25/26 25/26 26/27 Change
SALARIES 1,594,970 $ 1,790,570 $ 1,768,881 $ 10.9%
FRINGE BENEFITS 796,850 766,910 864,863 8.5%
PERSONNEL EXPENSES 145,950 128,500 142,450 -2.4%
SUPPLIES & SERVICES 2,965,761 2,510,200 2,974,325 0.3%
TOTAL 5,503,531 $ 5,196,180 $ 5,750,519 $ 4.5%
First Last
MANAGEMENT Employees Step Step
City Administrator 1 - 26,875
City Clerk 1 - 16,237
Finance Director 1 - 20,179
3 CONFIDENTIAL
Accountant w/ 2% EDU 1 8,831 10,741
Administrative Services Technician II 1 8,658 10,531
Deputy City Clerk w/ 2% EDU 1 8,112 9,860
Video Communications Specialist/TV Mgr 1 8,831 10,741
4 PROFESSIONAL/TECHNICAL/ SUP.

Human Resources Manager 1 10,205 12,408
Communications Officer 1 11,272 13,649
2 Total 9
STAFF
2026-27

ADMINISTRATION & COMMUNICATIONS
2-7 Attachment A Agenda Repor Page 92
City of Piedmont Administration
2026-27 Proposed Budget
This Page Left Intentionally Blank
2-8 Attachment A Agenda Repor Page 93
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

ADMINISTRATION

SALARIES
REGULAR SALARIES 101-0400-010-001 1,209,788 1,307,650 1,287,687 106% PART TIME SALARIES 101-0400-010-002 45,000 128,700 100,000 222% OVERTIME SALARIES 101-0400-010-003 5,162 4,400 97% 5,000 VACATION/COMP.-PAYOUT 101-0400-010-050 20,000 21,400 40,000 200% OBJECT TOTAL 101-0400-010 1,279,950 1,462,150 1,432,687 112%

HEALTH INSURANCE
MEDICAL INSURANCE 101-0400-011-001 139,807 128,000 162,873 116% DENTAL INSURANCE 101-0400-011-002 11,489 10,000 12,055 105% VISION PLAN 101-0400-011-003 1,582 1,550 100% 1,582
OBJECT TOTAL 101-0400-011 152,878 139,550 176,510 115%

RETIREMENT
PERS: NORMAL COST 101-0400-012-001 147,626 150,600 142,599 97% PERS: UAL PAYMENT 101-0400-012-003 323,000 323,000 358,400 111% PERS: COST SHARE 101-0400-012-004 (22,461) (23,500) (14,833) 66% OBJECT TOTAL 101-0400-012 448,165 450,100 486,166 108%

OTHER BENEFITS
FICA 101-0400-013-009 79,358 70,000 88,826 112%
LIFE INSURANCE 101-0400-013-001 5,880 4,000 111% 6,536
DISABILITY INSURANCE 101-0400-013-002 3,145 2,500 111% 3,476 MEDICARE INSURANCE 101-0400-013-005 18,560 20,100 20,773 112% CONCERN EAP PROGRAM 101-0400-013-006 1,580 1,580 77% 1,210 AUTO ALLOWANCE 101-0400-013-007 12,600 12,600 12,600 100% OBJECT TOTAL 101-0400-013 121,123 110,780 133,421 110%

PERSONNEL EXPENSES
MEMBERSHIPS/CONF/TRAINING 101-0400-031-001 103,950 95,000 103,950 100% CITY COUNCIL - TRAV/TRAIN/CONF 101-0400-031-002 17,000 15,000 17,000 100% REIMBURSEMENTS 101-0400-031-003 2,000 2,000 2,000 100%
EMPLOYEE DEVELOPMENT 101-0400-031-006 12,500 10,000 12,500 100% OBJECT TOTAL 101-0400-031 135,450 122,000 135,450 100%

DEPARTMENT SUPPLIES
OFFICE SUPPLIES 101-0400-051-001 15,000 17,000 15,000 100% POSTAGE 101-0400-051-002 16,500 13,000 15,000 91%
OBJECT TOTAL 101-0400-051 31,500 30,000 30,000 95%
2-9 Attachment A Agenda Repor Page 94
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

ADMINISTRATION

UTILITIES
CITY HALL/FIRE UTILITIES 101-0400-052-002 93,500 90,000 93,500 100% POLICE UTILITIES 101-0400-052-003 24,200 20,000 24,200 100% OBJECT TOTAL 101-0400-052 117,700 110,000 117,700 100%

EQUIPMENT MAINTENANCE
HARDWARE MAINT. CONTRACTS 101-0400-053-001 10,000 8,000 10,000 100% OBJECT TOTAL 101-0400-053 10,000 8,000 10,000 100%

CONTRACT SERVICES
LEGAL SERVICES 101-0400-054-001 338,000 335,000 350,000 104% AUDIT FEES 101-0400-054-002 66,625 61,000 66,625 100%
LEGAL FEES - OTHER 101-0400-054-003 250,000 200,000 250,000 100% NEGOTIATOR 101-0400-054-004 60,000 11,000 20,000 33%
MINUTE CLERK 101-0400-054-007 20,000 15,000 20,000 100% LEGAL HR 101-0400-054-009 150,000 120,000 150,000 100%
CONSULTING 101-0400-054-010 27,500 - 27,500 100%
DIVERSITY\EQUITY\INCLUSION 101-0400-054-011 15,000 15,000 15,000 100% BUSINESS LICENSE SERVICE FEE 101-0400-054-012 25,000 25,000 25,000 100% BUS. LIC-HDL-CONTINGENT FEES 101-0400-054-013 - 38,000 35,000 - CALPERS MED ADMIN FEE 101-0400-054-016 6,500 6,500 100% 6,500 INTERDISTRICT PUSD EXPENSE 101-0400-054-019 145,000 145,000 147,000 101% RECORDS STORAGE 101-0400-054-022 7,000 7,000 10,000 143% RECRUITMENT SERVICE 101-0400-054-028 60,000 35,000 60,000 100% DATA PROCESSING OF CITY TAXES 101-0400-054-030 9,450 9,450 10,000 106% OBJECT TOTAL 101-0400-054 1,180,075 1,022,950 1,192,625 101%

OTHER EXPENSES
CIVIL SERVICE 101-0400-056-001 120,000 100,000 85,000 71% RECORDS MANAGEMENT 101-0400-056-002 168,000 75,000 - 0% ELECTION EXPENSE 101-0400-056-003 63,000 - 63,000 100%
MISCELLANEOUS EXPENSES 101-0400-056-006 15,000 5,000 15,000 100% BANK CHARGES 101-0400-056-008 5,000 5,000 100% 5,000
DISABILITY ACCESS & EDUCATION 101-0400-056-011 500 - 100% 500 OBJECT TOTAL 101-0400-056 371,500 185,000 168,500 45%

INFORMATION SERVICES
HARDWARE 101-0400-060-001 15,000 15,000 50,000 333%
SOFTWARE 101-0400-060-002 452,336 400,000 692,100 153%
IT SERVICES 101-0400-060-003 383,750 383,750 390,000 102% IT CONSULTING 101-0400-060-005 257,500 230,000 272,000 106% OBJECT TOTAL 101-0400-060 1,108,586 1,028,750 1,404,100 127% TOTAL ADMINISTRATION 4,956,927 4,669,280 5,287,159 107% 2-10 Attachment A Agenda Repor Page 95

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0400-031-001. MEMBERSHIP/CONF/TRAINING 103,950 95,000 103,950 Total
League of California Cities 8,000
ABAG 4,250
Alameda Co. Transportation Comm 6,500
Economic Development Alliance 1,000
International City Management Assn. 1,500
Govt. Finance Officers Assn. 200
California Society of Finance Directors 150
International Institute of Municipal Clerks 500
California Association of City Clerks 600
Municipal Information Systems Assoc. 300
Municipal Managers Assn. of Northern CA 200
Volunteer Reception 4,000
Employee Appreciation Day 7,500
Mayor's Conference Dinner 7,500
League of California Cities Annual 2,000
City Manager's Annual 2,000
League of California Cities Muni Finance Institute 2,000 League of California Cities New Law & Elections 2,000
Govt. Finance Officers Assn Annual. 2,500
City Clerk's Annual 2,000
CSMFO Annual & Monthly Meetings 2,000
CALPERLA Annual Conference 2,500
Commissioner Training 1,000
Alameda County Local Agency Formation Comm. 2,500
Employee Wellness Initiative 30,000
Continuum of Care 1,500
Miscellaneous Meeting Expenses 2,750
211 Referral Contribution 7,000
Grand Total 103,950
101-0400-031-002. CITY COUNCIL - TRAV/TRAIN/CONF 17,000 15,000 17,000 101-0400-031-003. REIMBURSEMENT 2,000 2,000 2,000
This account contains the costs of the City’s memberships in various state, regional, and local organizations. It also includes the cost of memberships in professional organizations and meeting attendance for the City Administrator, Finance Director, and City Clerk. This account also funds events sponsored by the City Council such as the annual Volunteer Reception, the Alameda County Mayor's Conference dinner, and Employee Appreciation Day. The City’s contributions to other miscellaneous organizations, events, and groups are funded out of this account.

Contractual reimbursements for employee tuition, the City Administrator’s expense account, and department head reimbursements are handled under this account.

Item Description
2-11 Attachment A Agenda Repor Page 96

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0400-031-006. EMPLOYEE DEVELOPMENT 12,500 10,000 12,500 101-0400-051-001. OFFICE SUPPLIES 15,000 17,000 15,000
101-0400-051-002. POSTAGE 16,500 13,000 15,000
101-0400-052-002. CITY HALL/FIRE UTILITY 93,500 90,000 93,500 101-0400-052-003. POLICE DEPT UTILITY 24,200 20,000 24,200 101-0400-053-001. HARDWARE MAINT. CONTRACTS 10,000 8,000 10,000 101-0400-054-001. LEGAL FEES - RETAINER 338,000 335,000 350,000 101-0400-054-002. AUDIT FEES 66,625 61,000 66,625
101-0400-054-003. LEGAL FEES - OTHER 250,000 200,000 250,000 101-0400-054-004. NEGOTIATOR 60,000 11,000 20,000
101-0400-054-007. MINUTE CLERK 20,000 15,000 20,000
101-0400-054-009. LEGAL FEES - HR 150,000 120,000 150,000 101-0400-054-010. CONSULTING 27,500 0 27,500
The City’s legal services are provided by the law firm of Burke, Williams, and Sorensen. All of the City’s general legal services are paid from this account. Charges for work outside of the definition of basic City Attorney services are not included in the retainer and are paid by the hour. Some of the expenses incurred in this account are a direct result of planning applications and will be reimbursed through fees charged to the applicant.

Legal fees related to human resources issues are not covered under the City’s retainer with the City Attorney. All legal fees related to human resources issues are paid from this account.

The City contracts to produce meeting minutes for its legislative bodies.

All collective bagaining agreements expire in June 2025. We plan to begin negotiations with all represented groups in January 2025.

Audit fees include the fees charged by auditors to conduct the City’s annual financial audit and perform an actuarial valuation on the City's Police and Fire legacy pension plan and its OPEB plan. Full valuation of these plans are performed on a bi-annual basis.

Consulting for an update of the actuarial assumptions used in our Police and Fire Pension plan and OPEB plan for long range financial planning purposes.

This fund reimburses employee for fees paid to attend classes, programs or seminars that will aid in their professional development. This account covers all City employees. Expenditures must be approved in advance by the appropriate Department Head.

All office supplies, copier paper and consumables, personal computer supplies, and miscellaneous printing costs are included.

The majority of the city’s expenses for postage are paid from this account.

Hardware maintenance contracts cover both the Administration and Public Works multifunction devices (Copier/scanner/fax) plus the maintenance contract for the City’s only postage meter. 2-12 Attachment A Agenda Repor Page 97

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0400-054-011. DIVERSITY \ EQUITY \ INCLUSION 15,000 15,000 15,000 101-0400-054-012. BUS. LIC-HDL-SERVICE FEE 25,000 25,000 25,000 101-0400-054-013. BUS. LIC-HDL-CONTINGENT FEES 0 38,000 35,000 101-0400-054-016. CALPERS ADMIN FEE 6,500 6,500 6,500
101-0400-054-019. PUSD EXPENSE 145,000 145,000 147,000
101-0400-054-022. RECORDS STORAGE 7,000 7,000 10,000
101-0400-054-028. RECRUITMENT SERVICE 60,000 35,000 60,000 101-0400-054-030. DATA PROCESSING:CITY TAXES 9,450 9,450 10,000 101-0400-056-001. CIVIL SERVICE 120,000 100,000 85,000
101-0400-056-002. RECORD MANAGEMENT 168,000 75,000 0
101-0400-056-003. ELECTION EXPENSE 63,000 0 63,000
Consulting fees related to the City's commitment to furthering community awareness regarding diversity, equity, and inclusion, including up to $10,000 for annual Martin Luther King, Jr. event.

The City pays PERS an administrative fee based on the total of health premiums for all active employees and retirees. The percentage changes on a yearly basis.

Fees paid to a third-party vendor for administrative processing and compliance support for the city's business license and rental tax program.

Performance-based fees for delinquency recovery, business discovery, and new revenue identification for the business license and rental tax program.

The City reimburses the Piedmont Unified School District for expenses incurred through approved interdistrict transfers for children of city employees.

This category funds the preparation of tax data for City taxes such as the Municipal Services Special Tax, the Municipal Sewer Tax, the Water Users Tax, and the Paramedic Tax for inclusion on the property tax bills of each parcel in Piedmont.

Records management includes the handling and maintenance of planning and building application materials, and other land use and property-based documents. The annual subscription for the Laserfiche Cloud subscription is included in the IT software line item.

Election related expenses are paid from this account. The allocation requested for FY 2026-27 is based upon the Registrar of Voters estimated per voter cost for a countywide consolidated election.

Recruitment, testing, training, medical evaluation and background checks of new employees. In addition, the cost of disciplinary actions are handled through this account. Next compensation survey related to the expiration of collective bargaining agreements will be budgeted in FY2028-29. 2-13 Attachment A Agenda Repor Page 98

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0400-056-006. MISCELLANEOUS EXPENSES 15,000 5,000 15,000 101-0400-056-008. BANK CHARGES 5,000 5,000 5,000
101-0400-056-011. DISABILITY ACCESS & EDUCATIO 500 0 500 101-0400-060-001. HARDWARE 15,000 15,000 50,000
101-0400-060-002. SOFTWARE 452,336 400,000 692,100
Total
Fire: Tyler - New World (CAD/RMS) 20,000
Fire: ESO Records Management 13,300
Admin: Financial System (Caselle) 45,000
Admin: HR System (JobMatch) 3,000
Clerk: Laserfiche Cloud Subscription 22,000
Clerk: Next Request (CivicPlus) 10,600
Clerk: DocSign 4,500
Clerk: Financial Disclosure Software 4,000
Comm: Granicus (to be replaced) 48,000
Comm: Website Hosting - New 25,000
Comm: Broadcast Management (one-time) 15,000
Comm: OpenGov 12,000
Comm: Web Hosting / CivicLive (to be replaced) 7,000
Comm: Constant Contract 5,400
Comm: TVEyes 4,200
Comm: Captioning 3,500
IT: Cyber Security (Crowdstrike) 65,000
IT: Microsoft 365 55,000
IT: AI Subscription 18,000
IT: Adobe Acrobat 17,500
IT: Barracuda Cloud Email Archiver 14,000
IT: CIty Hall Backup (OneIT Datto) 13,000
IT: Identity/SSO/Password Manager 11,000
IT: Multi-Factor Authentication 10,800
IT: Meraki Licensing 10,000
IT: City Hall Server (Nutanix) 7,500
IT: KnowBe4 6,400
IT: DNS Filtering 4,000
IT: Patch Manager for PD (CJIS Compliant) 5,000
Item Description
The City receives fee credits based on the amount of cash we have on deposit Conservative budget in FY 25-26 as the direction of interest rates are unknown.

The Administration budget includes two separate types of Information Technology related expenses: costs for departmental and citywide software and maintenance as well as costs for the network. The City’s shared infrastructure includes e-mail, internet, GIS, records management and data storage.

Unusual and unexpected expenses not covered in any department budget, such as honorary plaques, newspaper subscriptions, employee recognition, city pins, nameplates, etc. are paid from this account. 2-14 Attachment A Agenda Repor Page 99

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
IT: DNS Made Easy & NameCheap 250
IT: Network Solutions (Domain Names) 200
P&B: Land Management (Comm Dev) 35,750
P&B: ParcelQuest 14,000
P&B: GIS Licensing 10,000
P&B: BlueBeam 1,500
Fire: Kronos (Telestaff) 4,500
PD: Tyler - New World (CAD/RMS) 85,000
PD: Nutanix Server 20,000
PD: Rubrik 17,500
PD: Telephone System 13,200
PD: Wasabi Cloud Storage 6,000
PD: NetMotion/Absolute 3,500
PD: Red Hat Server (Linux) 1,000
Grand Total 692,100 $
101-0400-060-003. IT SERVICES 383,750 383,750 390,000
101-0400-060-005. IT CONSULTING 257,500 230,000 272,000 Total
Technology Training - Annual 25,000
Comm Dev - Ongoing Support 40,000
Comm Dev - Fee Schedule Update 4,000
Comm Dev - AWS Migration 10,000
Comm Dev - Geo Interface with County 10,000
Comm Dev - Geo Interface with County (Third Party) 7,500 IT Management Assistance 70,000
GIS Assistance 35,000
Fire Time and Attendance Assistance 8,000
Incident Response and Disaster Recovery TableTop Exerices 7,500 Website Selection RFP 15,000
Data Management Implementation (PII controls for AI) 15,000 Grand Total 272,000
Outsourced end-user support providing day-to-day technical assistance, troubleshooting, and maintenance of the City’s technology systems. The current contract is undergoing a competitive Request for Proposals (RFP) process.

Professional services supporting the City’s technology infrastructure, including hardware and software management, system implementation, and strategic IT planning.

Item Description

END OF ADMINISTRATION BUDGET
2-15 Attachment A Agenda Repor Page 100
City of Piedmont Administration
2026-27 Proposed Budget
This Page Left Intentionally Blank
2-16 Attachment A Agenda Repor Page 101
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

COMMUNICATIONS

SALARIES
REGULAR SALARIES 101-0401-010-001 257,358 286,920 284,194 110% PART TIME SALARIES 101-0401-010-002 47,500 38,000 42,000 88% OVERTIME 101-0401-010-003 5,162 2,500 5,000 97%
VACATION/COMP.-PAYOUT 101-0401-010-050 5,000 1,000 5,000 100% OBJECT TOTAL 101-0401-010 315,020 328,420 336,194 107%

HEALTH INSURANCE
MEDICAL INSURANCE 101-0401-011-001 23,696 15,660 13,803 58% DENTAL INSURANCE 101-0401-011-002 1,420 1,410 1,488 105% VISION PLAN 101-0401-011-003 452 450 452 100%
OBJECT TOTAL 101-0401-011 25,568 17,520 15,743 62%

RETIREMENT
PERS: NORMAL COST 101-0401-012-001 20,486 21,100 22,536 110% OBJECT TOTAL 101-0401-012 20,486 21,100 22,536 110%

OTHER BENEFITS
FICA 101-0401-013-009 19,532 19,200 20,844 107%
LIFE INSURANCE 101-0401-013-001 1,251 1,000 1,442 115%
DISABILITY INSURANCE 101-0401-013-002 669 550 767 115%
MEDICARE INSURANCE 101-0401-013-005 4,568 4,500 4,874 107% CONCERN EAP PROGRAM 101-0401-013-006 210 210 160 76%
AUTO ALLOWANCE 101-0401-013-007 2,400 2,400 2,400 100%
OBJECT TOTAL 101-0401-013 28,630 27,860 30,487 106%

PERSONNEL EXPENSES
MEMBERSHIPS/CONF/TRAINING 101-0401-031-001 8,000 4,000 5,000 63% TRAINING 101-0401-031-002 2,500 2,500 2,000 80%
OBJECT TOTAL 101-0401-031 10,500 6,500 7,000 67%
OFFICE SUPPLIES 101-0401-051-001 3,500 3,500 3,000 86%
EQUIPMENT MAINTENANCE 101-0401-053-001 5,000 5,000 5,000 100% CONTRACT SERVICES 101-0401-054-001 39,000 29,000 35,500 91%

INFORMATION SERVICES
HARDWARE 101-0401-060-001 3,000 3,000 83% 2,500
SOFTWARE 101-0401-060-002 95,900 85,000 5,400 6%
OBJECT TOTAL 101-0401-060 98,900 88,000 7,900 8%
TOTAL COMMUNICATIONS 546,604 526,900 463,360 85%
2-17 Attachment A Agenda Repor Page 102
City of Piedmont Administration
2026-27 Proposed Budget
This Page Left Intentionally Blank
2-18 Attachment A Agenda Repor Page 103

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0401-031-001. MEMBERSHIP AND MEETIN 8,000 4,000 5,000 101-0401-031-002. TRAINING 2,500 2,500 2,000
101-0401-051-001. OFFICE SUPPLIE 3,500 3,500 3,000
101-0401-053-001. EQUIPMENT MAINTENAN 5,000 5,000 5,000 101-0401-054-001. CONTRACT SERVICE 39,000 29,000 35,500 101-0401-060-001. HARDWARE 3,000 3,000 2,500
101-0401-060-002. SOFTWARE 95,900 85,000 5,400
This account covers media production hardware, including SSD drives, card readers, monitors, and microphones.

Software used to support Communications functions includes Granicus livestreaming and archiving of public meetings, KCOM broadcast servers and playback system, email marketing software, OpenGov digital public engagement tools has been moved to IT-Software for centralize citywide software management. .

A variety of smaller online tools and asset libraries are reflected in this line item.

END OF COMMUNICATIONS BUDGET
This account funds professional association membership and conference attendance for Communications staff.

This account covers Communications office supplies,, including video production tools such as stands, lighting, and props, digital media storage, media for in-house printing, and materials used for displays and activities at community engagement events.

This accounts supports ongoing staff training in rapidly evolving technologies related to digital media, video, creative production development, digital accessibility, and a variety of specialized software and hardware.

Additionally, the fund supports learning and development in the areas of inclusive and equity based public engagement.

This account covers as-needed troubleshooting, maintenance, and repait for the KCOM broadcast system, Council Chambers A/V system, video servers, and production equipment.

This account funds digital and print advertising, public engagement collateral, and the occasional useof contractors to provide specialty support for KCOM video productions.

Website support services include content development, content migration, and training in plain language, digital accessibility, and user-oriented content for City staff. 2-19 Attachment A Agenda Repor Page 104
City of Piedmont Public Works
2026-27 Proposed Budget
Public Works
3-1 Attachment A Agenda Repor Page 105
City of Piedmont Public Works
2026-27 Proposed Budget
This Page Left Intentionally Blank
3-2 Attachment A Agenda Repor Page 106
Public Works
The Public Works Department is responsible for the stewardship of Piedmont’s public infrastructure, parks, and facilities – caring for the shared spaces and systems that serve the community today and for generations to come. This work spans sewers and storm drains, streets and sidewalks, parks and trees, City facilities, solid waste services, and major capital projects. Underlying all this work is a commitment to maintaining Piedmont’s public spaces at the high standards expected by the community, protecting public safety, and ensuring the City infrastructure and facilities are safe and accessible for all residents.

Major Service Areas
Sewers & Storm Drains
Public Works maintains Piedmont’s sanitary sewer and storm drain systems to protect public health, prevent property damage, and reduce pollution in the waterways that carry stormwater to the Bay. Staff inspect and service the systems, coordinate repairs, respond to backups and emergencies, and support property owners with inspections of private sewer lateral work.

The department also ensures the City meets state, federal, and regional requirements, including obligations under a 2014 EPA Consent Decree and the Alameda County Clean Water Program.

Streets, Sidewalks & Infrastructure
Public Works maintains the streets and sidewalks that community members rely on every day to move safely through Piedmont. This includes coordinating the annual paving program, repairing sidewalks, and partnering with Alameda County on maintenance of street lights and traffic signals.

Together, this work supports safe, reliable travel through Piedmont, whether residents are walking, biking, driving, or using public transportation.

Parks & Trees
Public Works staff care for Piedmont’s parks, playgrounds, athletic fields, landscaped medians, and the more than 9,000 trees in parks and public spaces that make up the 3-3 Attachment A Agenda Repor Page 107
city’s urban forest. This work includes ongoing landscape maintenance, tree care, planting, field maintenance, and an annual street tree pruning program.

Together, these efforts reflect a long-term commitment to maintaining the natural beauty and recreational spaces that residents consistently identify as among the things they love most about Piedmont.

Facilities Maintenance
Public Works maintains City-owned buildings and facilities, ensuring they remain safe and functional. This includes day-to-day repairs and upkeep, janitorial services, and coordination with architects, engineers, and contractors on facility improvements.

Ongoing attention to accessibility and ADA compliance is a core part of this work.

This work helps ensure that the public buildings that residents and staff depend on remain welcoming, accessible, and able to support City services.

Solid Waste
Public Works oversees Piedmont’s solid waste, recycling, and organics collection services, helping residents dispose of waste safely while reducing what gets sent to landfill. Collection services are delivered under contract by Republic Services, with City staff managing the franchise agreement, monitoring service quality, ensuring compliance with state and local waste diversion requirements, and conducting community outreach.

This work supports cleaner neighborhoods, regulatory compliance, and Piedmont’s broader environmental goals.

Capital Improvement Program
The Capital Improvement Program covers the planning and execution of major capital projects on Piedmont’s facilities and infrastructure.

This includes maintaining a five-year Capital Improvement Plan that identifies and prioritizes major needs and deferred maintenance across the City, as well as managing the design, construction, and delivery of the projects funded each year. With each capital project, the department also works to bring City facilities into ADA compliance, improving accessibility for the community over time.

Through this work, the City makes strategic, long-term investments in the infrastructure and facilities that support daily life in Piedmont.
3-4 Attachment A Agenda Repor Page 108
Department of Public Works
Director of
Public Works
(1.0 FTE)
Parks &
Project
Manager
(1.0 FTE)
Sustainability
Program
Manager
(0.5 FTE*)
Public Works
Maintenance
Supervisor
(1.0 FTE)
Landscape
Maintenance
(Contract Svcs)
Parks Sr.

Maintenance
Worker
(1.0 FTE)
Parks
Maintenance
Worker
(1.0 FTE)
City Engineer
(Contract Svcs)
Street & Sewer
Sr. Maintenance
Worker
(1.0 FTE)
Street & Sewer
Maintenance
Worker
(3.0 FTE)
Building Official
(0.1 FTE*)
Facilities
Maintenance
Worker II
(1.0 FTE)
Administrative
Analyst
(1.0 FTE)
Administrative
Assistant
(0.2 FTE*)
* Position shared with Planning & Building Department
3-5 Attachment A Agenda Repor Page 109
City of Piedmont Public Works
2026-27 Proposed Budget
This Page Left Intentionally Blank
3-6 Attachment A Agenda Repor Page 110
Approved Estimated Proposed Budget
Budget Expenditures Budget %
25/26 25/26 26/27 Change
SALARIES 1,747,811 $ 1,728,800 $ 1,551,294 $ -11.2%
FRINGE BENEFITS 857,080 817,855 885,698 3.3%
PERSONNEL EXPENSES 21,000 17,000 22,000 4.8%
SUPPLIES & SERVICES 2,327,500 2,000,000 2,256,500 -3.1% TOTAL 4,953,391 $ 4,563,655 $ 4,715,492 $ -4.8%
First Last
MANAGEMENT Employees Step Step
Public Works Director 1 - 19,752

MID-MANAGEMENT
Parks & Projects Manager 1 13,511 16,424
Building Official 0.1

1.1 PROFESSIONAL/TECHNICAL/ SUP.

Public Works Supervisor 1 9,640 11,721
Sustainability Program Manager 0.5 9,580 11,644

1.5 PUBLIC WORKS - LOCAL 1021
Administrative Analyst 1 8,408 10,218
Senior Maintenance Worker 2 6,890 8,376
Facilities Maintenance Worker II 1 - 7,266
Maintenance Worker I 2 5,692 6,920
Maintenance Worker II 2 - 7,266
8 CONFIDENTIAL
Administrative Assistant 0.2 6,658 8,097

0.2 Total 11.8
STAFF

PUBLIC WORKS
2026-27
3-7 Attachment A Agenda Repor Page 111
City of Piedmont Public Works
2026-27 Proposed Budget
This Page Left Intentionally Blank
3-8 Attachment A Agenda Repor Page 112
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

PUBLIC WORKS

SALARIES
REGULAR SALARIES 101-0402-010-001 1,562,811 1,520,500 1,426,294 91% OVERTIME SALARIES 101-0402-010-003 75,000 35,000 75,000 100% PART-TIME SALARIES 101-0402-010-002 100,000 125,500 40,000 40% VACATION/COMP.-PAYOUT 101-0402-010-050 10,000 47,800 10,000 100% OBJECT TOTAL 101-0402-010 1,747,811 1,728,800 1,551,294 89%

HEALTH INSURANCE
MEDICAL INSURANCE 101-0402-011-001 288,856 275,500 319,120 110% DENTAL INSURANCE 101-0402-011-002 21,611 18,270 20,619 95% VISION PLAN 101-0402-011-003 2,848 2,570 2,667 94%
OBJECT TOTAL 101-0402-011 313,315 296,340 342,406 109%

RETIREMENT
PERS: NORMAL COST 101-0402-012-001 161,668 139,450 138,773 86% PERS: UAL PAYMENT 101-0402-012-003 249,000 249,000 276,660 111% PERS: COST SHARE 101-0402-012-004 (27,003) (19,500) (16,366) 61% OBJECT TOTAL 101-0402-012 383,665 368,950 399,067 104%

OTHER BENEFITS
FICA 101-0402-013-009 108,364 103,200 96,179 89%
LIFE INSURANCE 101-0402-013-001 7,278 5,300 7,241 99%
DISABILITY INSURANCE 101-0402-013-002 3,896 2,800 3,852 99% MEDICARE INSURANCE 101-0402-013-005 25,342 25,200 22,493 89% CONCERN EAP PROGRAM 101-0402-013-006 2,840 2,500 2,200 77% AUTO ALLOWANCE 101-0402-013-007 12,380 13,565 12,260 99% OBJECT TOTAL 101-0402-013 160,100 152,565 144,225 90%

PERSONNEL EXPENSES
MEMBERSHIPS/CONF/TRAINING 101-0402-031-001 16,000 12,000 17,000 106% UNDERGROUND SERVICE ALERT 101-0402-031-003 5,000 5,000 5,000 100% OBJECT TOTAL 101-0402-031 21,000 17,000 22,000 105%

DEPARTMENT SUPPLIES
OFFICE SUPPLIES 101-0402-051-001 4,500 2,500 4,500 100% STREET PAINT / SIGNS 101-0402-051-002 20,000 5,000 15,000 75% MISCELLANEOUS PW SUPPLIES 101-0402-051-003 100,000 50,000 100,000 100% OBJECT TOTAL 101-0402-051 124,500 57,500 119,500 96%

UTILITIES
UTILITIES - PG&E 101-0402-052-001 27,000 25,000 27,000 100% STREET LIGHTING - (PG&E) 101-0402-052-002 120,000 100,000 120,000 100% TRAFFIC SIGNALS 101-0402-052-003 10,000 15,000 12,000 120% 3-9 Attachment A Agenda Repor Page 113
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

PUBLIC WORKS

UTILITIES
EBMUD - IRRIGATION 101-0402-052-005 100,000 100,000 110,000 110% EBMUD - FACILITIES 101-0402-052-006 27,000 23,000 27,000 100% EBMUD - HYDRANTS 101-0402-052-007 7,500 4,500 7,500 100% OBJECT TOTAL 101-0402-052 291,500 267,500 303,500 104%
EQUIPMENT MAIN./GAS/OIL
EQUIPMENT RENTAL 101-0402-053-001 8,000 7,000 8,000 100% EQUIPMENT MAINTENANCE 101-0402-053-002 80,000 60,000 80,000 100% OBJECT TOTAL 101-0402-053 88,000 67,000 88,000 100%
BUILDINGS/GROUND MAINT.

YARD MAINTENANCE 101-0402-055-001 8,000 7,000 8,000 100% JANITORIAL SUPPLIES 101-0402-055-002 60,000 48,000 60,000 100% JANITORIAL SERVICE 101-0402-055-005 75,000 70,000 75,000 100% JANITORIAL SERVICE-PARKS 101-0402-055-006 225,000 220,000 225,000 100% OTHER MAINTENANCE 101-0402-055-007 10,000 10,000 10,000 100% OBJECT TOTAL 101-0402-055 378,000 355,000 378,000 100%

OTHER EXPENSES
STREET PATCHING 101-0402-056-002 20,000 5,000 20,000 100% MISCELLANEOUS REPAIRS 101-0402-056-004 5,000 4,000 5,000 100% PLANNING&PARK COMM., CIP COMMITTEE 101-0402-056-008 1,000 1,000 1,000 100% OBJECT TOTAL 101-0402-056 26,000 10,000 26,000 100%

CONTRACT SERVICES (LAND)
PUBLIC LAND BRUSH/FIRE CLEARANCE 101-0402-057-001 40,000 40,000 40,000 100% SUPPLEMENTAL PARK MAINT. 101-0402-057-002 100,000 62,500 50,000 50% CONTRACT LANDSCAPE MAINT. 101-0402-057-004 350,000 400,000 425,000 121%

PARK STABILIZATION & STORM
RELATED DAMAGE 101-0402-057-005 100,000 35,000 50,000 50% WEED & PEST ABATEMENT 101-0402-057-006 10,000 1,000 5,000 50% OBJECT TOTAL 101-0402-057 600,000 538,500 570,000 95%

CONTRACT SERVICES (TREE SERVICE)
STREET TREE PRUNING 101-0402-058-001 300,000 200,000 250,000 83% STREET TREE PLANTING 101-0402-058-003 10,000 15,000 10,000 100% OBJECT TOTAL 101-0402-058 310,000 215,000 260,000 84%
3-10 Attachment A Agenda Repor Page 114
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

PUBLIC WORKS

CONTRACT SERVICES (ADMINISTRATION)
CITY ENGINEER SERVICE 101-0402-059-002 450,000 450,000 450,000 100% SOLID WASTE CONSULTANT SVCS 101-0402-059-004 30,000 15,000 30,000 100% FUEL TANK MAINTENANCE 101-0402-059-005 12,000 12,000 14,000 117% CAL/OSHA COMPLIANCE 101-0402-059-010 10,000 5,000 10,000 100% OBJECT TOTAL 101-0402-059 502,000 482,000 504,000 100%

INFORMATION SERVICES
SOFTWARE 101-0402-060-002 7,500 7,500 7,500 100%
OBJECT TOTAL 101-0402-060 7,500 7,500 7,500 100%
TOTAL PUBLIC WORKS 4,953,391 4,563,655 4,715,492 95%
3-11 Attachment A Agenda Repor Page 115
City of Piedmont Public Works
2026-27 Proposed Budget
This Page Left Intentionally Blank
3-12 Attachment A Agenda Repor Page 116

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0402-031-001. MEMBERSHIP/CONF/TRAINING 16,000 12,000 17,000 Total
DKF Training 5,000
Employee Certifications 3,800
APWA Annual Conference 1,500
APWA/CWEA Training 2,000
Solid Waste Conference 2,000
APWA Monthly Meeting 500
Architect Membership and License Fees 2,200
Grand Total 17,000
101-0402-031-003. UNDERGROUND SERV ALERT 5,000 5,000 5,000 101-0402-051-001. OFFICE SUPPLIES 4,500 2,500 4,500
101-0402-051-002. STREET PAINT / SIGNS 20,000 5,000 15,000 101-0402-051-003. MISCELLANEOUS P/W SUPPLIES 100,000 50,000 100,000 101-0402-052-001. UTILITIES - PGE 27,000 25,000 27,000
101-0402-052-002. STREET LIGHTING (PG&E + ALACO) 120,000 100,000 120,000 101-0402-052-003. TRAFFIC SIGNALS 10,000 15,000 12,000
This accounts for the cost of certifications, licenses, training, memberships, conferences and meetings attended by the Director of Public Works, Parks & Project Manager, Supervisor of Public Works, Public Works Assistant, Administrative Assistants and Maintenance Staff.

Office supplies cover the cost of forms, maps, applications, permits, agreements, licenses, Park Commission materials, film, plans, office supplies, office equipment maintenance and repairs, code books, computer software and associated materials.

This provides for the cost of materials, and special equipment related to minor paving projects, pavement and curb painting, and street signs and poles. The City continues to perform replacement of street signs, restriping and repainting curbs and streets, on an as needed basis. Additionally, new street signage and pavement markings to increase safety are included in this category.

Cost of new and replacement miscellaneous small tools, supplies, and parts that are typically needed for the maintenance department operations and activities.

The City contracts with Alameda County for routine maintenance and emergency repair of traffic signals. This sub-object also includes the associated electricity costs from PG&E for traffic signals.

Underground Service Alert Company notifies the City whenever a contractor proposes to excavate underground utilities.

Cost of electricity to operate the Citys irrigation system for parks and medians This provides for costs associated with City street lights, including on-going maintenance of existing street lights, as well as installation costs associated with new street light requests. The utility costs related to the automatic license plate readers are included in this category.

Item Description
3-13 Attachment A Agenda Repor Page 117

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0402-052-005. EBMUD - IRRIGATION 100,000 100,000 110,000 101-0402-052-006. EBMUD - FACILITIES 27,000 23,000 27,000 101-0402-052-007. EBMUD - HYDRANTS 7,500 4,500 7,500
101-0402-053-001. EQUIPMENT RENTAL 8,000 7,000 8,000
101-0402-053-002. EQUIPMENT MAINTENANCE 80,000 60,000 80,000 101-0402-055-001. YARD MAINTENANCE 8,000 7,000 8,000
101-0402-055-002. JANITORIAL SUPPLIES 60,000 48,000 60,000 101-0402-055-005. JANITORIAL SERVICE 75,000 70,000 75,000 101-0402-055-006. JANITORIAL SERVICE-PARKS 225,000 220,000 225,000 101-0402-055-007. OTHER MAINTENANCE 10,000 10,000 10,000 101-0402-056-002. STREET PATCHING 20,000 5,000 20,000
Covers cost of fuel, lubricants, tires and the maintenance and repair of Public Works vehicles and equipment.

This account provides for costs related to the recurring janitorial services provided by outside contractors for facilities within the City’s parks, as well as specific extra work related to special event needs and vacation coverage of Staff.

This account provides for costs related to the miscellaneous, recurring expenses for the day-to-day operations of City facilities, This includes services in all City facilities for items such as inspection/maintenance of heating systems, alarm systems, fire extinguishers, pest control devices, window washing, carpet cleaning, and locksmith services, etc. Haz Waste disposal is funded from this account.

This covers the cost of materials for pothole patching and repairing of City streets which are not a part of the major street repair projects.

This covers cost of uniforms, Corporation Yard maintenance and supplies.

This covers the janitorial supplies and equipment required for city facilities.

This account provides for costs related to the recurring janitorial services provided by outside contractors for City Hall, Fire Department, Police Department, and the Recreation Center. Expenses related to specific extra work for special events and vacation coverage of Staff is also included in this category.

Cost of water service for the Citys irrigation system for parks and medians Cost of water for the Citys buildings.

Cost of water service for the Citys fire hydrants
This covers the cost of special rental equipment. Occasionally, the need arises to rent specialized equipment to accomplish specific tasks. This is more cost-effective than purchasing equipment required infrequently. As an example, the lighting of Community Hall Christmas tree requires the rental of a man-lift a minimum of twice per season.
3-14 Attachment A Agenda Repor Page 118

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0402-056-004. MISCELLANEOUS REPAIRS 5,000 4,000 5,000 101-0402-056-008. PLANNING&PARK COMM. 1,000 1,000 1,000 101-0402-057-001. PUBLIC LAND BRUSH/FIRE CLEAR 40,000 40,000 40,000 Total
Blair Veg Management (Goats) 20,000
Corp Yard Veg Management (Goats) 20,000
Grand Total 40,000
101-0402-057-002. SUPPLEMENTAL PARK MAINT. 100,000 62,500 50,000 101-0402-057-004. CONTRACT LANDSCAPE MAINT. 350,000 400,000 425,000 101-0402-057-005. PARK STABILIZATION&STORM 100,000 35,000 50,000 Total
Emergency Tree Removal 20,000
Storm Drain Maintenance 20,000
Creek Debris Removal 10,000
Grand Total 50,000
101-0402-057-006. WEED & PEST ABATEMENT 10,000 1,000 5,000 Funds in this account are utilized for vehicular damage and vandalism to public property including traffic medians, destruction of park benches, concrete trash containers, and removal of graffiti.

This is for the eradication of weeds and pests in the City’s landscape areas. The City adopted an Integrated Pest Management policy in 2011 and it states that the City will explore, whenever feasible, non-pesticide remedies, such as physical controls (hand weeding, traps and barriers).

Staff has implemented other biological controls, such as the release of beneficial insects (green lacewings, praying mantis) that are natural enemies to some pests.

This covers the cost of general expenses related to the Park Commission. Specifically, it pays for meals, materials, books and registration fees for seminars and expenses related to special events (Arbor Day and Earth Day).

This account provides for brush clearance in Moraga Canyon including areas adjacent to the Corporation Yard, Maxwelton Road, Blair Park, and Mountain View Cemetery. Given the fire danger, the Fire Department has recommended expanding fire break areas. This account also provides for brush clearance in all City parks and selected easement areas if funding allows.

Item Description
This is for the removal of hazardous trees, including creeks downed during storm events, creek debris cleaning, brush removal, pruning branches encroching on right-of-ways, and provisions for erosion control by planting and removal of trees, shrubs and groudcover.

Item Description
3-15 Attachment A Agenda Repor Page 119

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0402-058-001. STREET TREE PRUNING 300,000 200,000 250,000 101-0402-058-003. STREET TREE PLANTING 10,000 15,000 10,000 101-0402-059-002. CITY ENGINEER SERVICE 450,000 450,000 450,000 Total
City Engineer 217,500
Encroachment Permit Inspection 140,000
Traffic Studies 15,000
Development Plan Check 50,000
GIS Maintenance 5,000
Arborist Review 7,500
Sidewalk inspection fees 15,000
Grand Total 450,000
101-0402-059-004. SOLID WASTE CONSULTANT SVCS 30,000 15,000 30,000 101-0402-059-005. FUEL TANK MAINTENANCE 12,000 12,000 14,000 This is to fund the annual Street Tree Pruning Project contract. It is imperative that we maintain our street trees on a seven to ten year pruning cycle to maintain the health, beauty, and safety of our urban forest.

This account ensures the continued health and vigor of the City’s mature urban forest. These funds support the ongoing Public Works schedule of replanting trees and makes it possible to respond to citizen requests for additional street trees. Due to the mature nature of the City’s urban forest, money is needed to assist in the in-fill replacement of selected dying trees located throughout the City such that the aesthetic impact of this process is gradual.

Coastland Engineering provides a variety of general professional engineering and inspection services for the Department of Public Works. These include investigation of proposed civic improvements to the parks and public spaces, traffic management and pedestrian safety, compliance to the Americans with Disabilities Act (ADA), general infrastructure issues related to underground and above ground utilities, issues related to wirelesss facilities installations, right-of way, and general construction management. Other city departments also rely on City Engineer for various degrees of consultation depending on their project needs.

Item Description
This account includes funds that will be paid for/reimbursed by the City's franchised solid waste service provider, and Republic Services. This includes periodic fee studies and performance reviews.

This category is for cleaning and maintaining City fuel tanks and nozzles used by Police, Fire, Public Works and Recreation. Routine maintenance cleaning of these tanks is necessary to insure that the City’s fuel is not contaminated with water, dirt or other contaminants. Additionally, Alameda County Environmental Health Services and CAL-EPA.
3-16 Attachment A Agenda Repor Page 120

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0402-059-010. CAL/OSHA COMPLIANCE 10,000 5,000 10,000 101-0402-060-002. SOFTWARE 7,500 7,500 7,500
Total
Davey Tree 2,500
Street Saver Fee 5,000
Grand Total 7,500
This represents the cost of specialized consultants to assist the Department with compliance to CAL/OSHA safety requirements. It includes review and revision of Standard Operating Procedures, training, and annual reviews and up-dates as required.

Item Description

END OF PUBLIC WORKS BUDGET
This category is for reoccuring software expenses that are incurred by the Public Works Department 3-17 Attachment A Agenda Repor Page 121
Planning & Building
4-1 Attachment A Agenda Repor Page 122
City of Piedmont Planning & Building
2026-27 Proposed Budget 101-0403
This Page Left Intentionally Blank
4-2 Attachment A Agenda Repor Page 123
Planning & Building
The Planning & Building Department shapes and safeguards Piedmont’s built environment, supporting thoughtful, well-designed development that is safe, consistent with community priorities, and aligned with the City’s environmental goals. Through the work of the Planning, Building, and Sustainability divisions, the department supports property owners and professionals navigating construction and development projects, plans for Piedmont’s future, and promotes environmental sustainability in the community. A hallmark of the department’s work is its commitment to exceptional customer service.

Major Service Areas
Planning Division
The Planning Division guides Piedmont’s physical development, balancing the need to support new housing with the preservation of high-quality design. Its work is guided by the City’s General Plan, Zoning Ordinance, Design Guidelines, and Objective Design Standards, which establish the rules and expectations for development in Piedmont.

Core functions include processing applications for design review and other land use permits, environmental review under the California Environmental Quality Act, and longrange planning, including maintenance of the City’s General Plan and efforts to reduce barriers to housing development.

Through this work, the division helps Piedmont navigate an increasingly complex regulatory landscape while continuing to grow thoughtfully.

Building Division
The Building Division ensures that construction is safe and consistent with adopted building codes. Staff review plans for residential and commercial projects, issue building permits, inspect construction in progress, and respond to reports of potential code violations.

Alongside this core regulatory work, the division is committed to providing responsive, practical service to property owners and professionals, helping projects move forward efficiently while meeting the standards that protect the safety and quality of Piedmont’s built environment.
4-3 Attachment A Agenda Repor Page 124
Sustainability Division
The Sustainability Division leads Piedmont’s work to reduce local greenhouse gas emissions and support the community in making environmentally sustainable choices.

This includes implementing the City’s Climate Action Plan and tracking its progress, as well as advancing tools that reduce emissions from the built environment, such as energy-efficiency Reach Codes.

The division also runs community-facing programs – including home electrification rebates, induction cooktop lending, and the annual Sustainable Living Awards – that help residents take meaningful climate action at home.

Together, this work translates Piedmont’s environmental commitments into tangible progress at the household, neighborhood, and citywide level. 4-4 Attachment A Agenda Repor Page 125
Department of Planning & Building
Director of
Planning & Building
(1.0 FTE)
Senior
Planner
(2.0 FTE)
Sustainability
Program
Manager
(0.5 FTE*)
Building
Official
(0.9 FTE*)
Plans
Examiner
(1.0 FTE)
Building
Inspector
(1.0 FTE)
Permit
Technician
(1.0 FTE)
Plan Check
Engineer
Administrative
Assistant
(0.8 FTE*)
Associate
Planner
(1.0 FTE)
Assistant
Planner
(1.0 FTE)
Planning
Technician
(1.0 FTE)
Service Corps
Fellow
* Position shared with Public Works Department
4-5 Attachment A Agenda Repor Page 126
City of Piedmont Planning & Building
2026-27 Proposed Budget 101-0403
This Page Left Intentionally Blank
4-6 Attachment A Agenda Repor Page 127
Approved Estimated Proposed Budget
Budget Expenditures Budget %
25/26 25/26 26/27 Change
SALARIES 1,422,727 $ 1,491,500 $ 1,522,263 $ 7.0%
FRINGE BENEFITS 480,705 458,530 595,023 23.8%
PERSONNEL EXPENSES 15,455 9,905 15,455 0.0%
SUPPLIES & SERVICES 602,529 466,260 371,520 -38.3%
TOTAL 2,521,416 $ 2,426,195 $ 2,504,261 $ -0.7%
First Last
MANAGEMENT Employees Step Step
Planning & Building Director 1 - 19,078

MID-MANAGEMENT
Building Official 0.9 12,033 14,626

0.9 PROFESSIONAL/TECHNICAL/ SUP.

Plans Examiner 1 9,580 11,644
Building Inspector 1 9,010 10,952
Associate Planner 1 8,408 10,218
Assistant Planner 1 7,667 9,317
Senior Planner 2 9,580 11,644
Sustainability Program Manager 0.5 9,178 11,156
Permit Technician 1 6,240 7,584
Planning Technician 1 6,771 8,229

8.5 CONFIDENTIAL
Administrative Assistant 0.8 6,658 8,097

0.8 Total 11.2

PLANNING AND BUILDING
2026-27
STAFF
4-7 Attachment A Agenda Repor Page 128
City of Piedmont Planning & Building
2026-27 Proposed Budget 101-0403
This Page Left Intentionally Blank
4-8 Attachment A Agenda Repor Page 129
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

PLANNING & BUILDING

SALARIES
REGULAR SALARIES 101-0403-010-001 1,212,727 1,133,000 1,462,263 121% PART TIME SALARIES 101-0403-010-002 200,000 353,000 50,000 25% OVERTIME SALARIES 101-0403-010-003 5,000 3,500 5,000 100% VACATION/COMP.-PAYOUT 101-0403-010-050 5,000 2,000 5,000 100% OBJECT TOTAL 101-0403-010 1,422,727 1,491,500 1,522,263 107%

HEALTH INSURANCE
MEDICAL INSURANCE 101-0403-011-001 123,456 101,600 197,105 160% DENTAL INSURANCE 101-0403-011-002 11,891 10,070 17,700 149% VISION PLAN 101-0403-011-003 2,124 1,900 2,531 119%
OBJECT TOTAL 101-0403-011 137,471 113,570 217,336 158%

RETIREMENT
PERS: NORMAL COST 101-0403-012-001 116,351 116,700 115,958 100% PERS: UAL PAYMENT 101-0403-012-003 99,000 99,000 110,400 112% PERS: COST SHARE 101-0403-012-004 (12,609) (12,800) - 0% OBJECT TOTAL 101-0403-012 202,742 202,900 226,358 112%

OTHER BENEFITS
FICA 101-0403-013-009 88,208 89,200 94,379 107%
LIFE INSURANCE 101-0403-013-001 5,893 4,050 7,421 126%
DISABILITY INSURANCE 101-0403-013-002 3,153 2,150 3,948 125% MEDICARE INSURANCE 101-0403-013-005 20,628 21,760 22,071 107% CONCERN EAP PROGRAM 101-0403-013-006 1,790 1,700 1,370 77% AUTO ALLOWANCE 101-0403-013-007 20,820 23,200 22,140 106% OBJECT TOTAL 101-0403-013 140,492 142,060 151,329 108%

PERSONNEL EXPENSES
MEMBERSHIPS/CONF/TRAINING 101-0403-031-001 15,455 9,905 15,455 100% OBJECT TOTAL 101-0403-031 15,455 9,905 15,455 100%

DEPARTMENT SUPPLIES
OFFICE SUPPLIES 101-0403-051-001 5,000 7,000 6,500 130% OBJECT TOTAL 101-0403-051 5,000 7,000 6,500 130%

EQUIPMENT/MAIN/GAS/OIL
EQUIPMENT MAINTENANCE 101-0403-053-003 600 500 100% 600 OBJECT TOTAL 101-0403-053 600 500 100% 600
4-9 Attachment A Agenda Repor Page 130
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

PLANNING & BUILDING

OTHER EXPENSES
PLANNING COMMISSION 101-0403-056-001 8,500 7,750 8,220 97% ELECTRIFICATION REBATE PROGRAM 101-0403-056-003 35,000 40,000 45,000 129% OBJECT TOTAL 101-0403-056 43,500 47,750 53,220 122%

CONTRACT SERVICES
CLIMATE ACTION & SUSTAINABILITY SVC. 101-0403-059-001 78,200 40,000 76,200 97% CITY ENGINEER & SUPP BLDG SVCs 101-0403-059-002 62,000 10,000 62,000 100% SUPPLEMENTAL PLANNING SERVICES 101-0403-059-003 321,800 289,184 123,000 38% SPECIFIC \ LAND USE PLANS 101-0403-059-007 29,701 43,766 - 0% ENVIRONMENTAL CONSULTING 101-0403-059-009 50,000 20,000 50,000 100% CONSULTING - MISC 101-0403-059-010 11,728 8,060 - 0%
OBJECT TOTAL 101-0403-059 553,429 411,010 311,200 56%
TOTAL PLANNING & BUILDING 2,521,416 2,426,195 2,504,261 99% 4-10 Attachment A Agenda Repor Page 131

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0403-031-001. MEMBERSHIP/CONF/TRAINING 15,455 9,905 15,455 Total
ICC Tri-Chapter Meeting 150
CALBO Training 2,400
Other Training 900
ICC CA Plans Examiner Certification 490
Project Management Institute 1,290
AICP Preparation & Exam 500
E-Bike Training 900
CALBO 275
APA Dues 2,200
APA Conferences 5,700
Climate Conferences & Trainings 500
ICC Membership 150
Grand Total 15,455
101-0403-051-001. OFFICE SUPPLIES 5,000 7,000 6,500
101-0403-053-003. EQUIPMENT MAINTENANCE 600 500 600
101-0403-056-001. PLANNING COMMISSION 8,500 7,750 8,220 Total
Planning Commissioner Academy 4,200
Meals 1,520
Design Awards 2,500
Grand Total 8,220
101-0403-056-003. ELECTRIFICATION REBATE PROGRAM 35,000 40,000 45,000 Office supplies cover the cost of forms, maps, applications, permits, agreements, licenses, Planning Commission materials, film, plans, work-related apparel, office supplies, office equipment maintenance and repairs, code books, document reproduction costs, computer software and associated materials.

Electric bicycle service and maintenance
This covers the cost of general expenses related to the Planning Commission. Expenses include the cost of meals, materials, books and registration fees for seminars and conferences for the commission, as well as expenses associated with Planning Commission Design and Sustainability Awards.

Item Description
This accounts for the cost of certifications, licenses, training, memberships, conferences and meetings attended by the Director of Planning & Building, Senior Planner, Associate Planner, Assistant Planner, Planning Technician, Building Official, Plans Examiner, Building Inspector, Permit Technician, Sustainability Manager and Administrative Assistants.

Item Description
This is an electrification rebate program launched in early 2023 that incentivizes the replacement of appliances fueled with natural gas with electric appliancs. This is a Climate Action goal to reduce emissions from Piedmont's buildings.
4-11 Attachment A Agenda Repor Page 132

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0403-059-001. CLIMATE ACT & SUSTAINABILITY 78,200 40,000 76,200 Total
Climate Fellow 32,000
Public Engagement Materials & Services 3,000
ICLEI Membership 1,200
Existing Building Electrification Strategy Consulting Services 40,000 Grand Total 76,200
101-0403-059-002. CITY ENGINEER & SUPP BLDG SVCs 62,000 10,000 62,000 Total
Supplemental Building Services 12,000
Coastland Engineering 50,000
Grand Total 62,000
Item Description
Item Description
Coastland Engineering provides on-call professional engineering and inspection services, which may vary from year to year based on the number and type of projects. The planning and building department requires on-going engineering services and analysis for issues relating to subdivisions, easements, plan review and geotechnical report peer review. Other city departments also rely on City Engineer for various degrees of consultation depending on their project needs. Depending on the scope of the project, specialized professional services are occasionally necessary for the review of building permit applications (e.g., geotechnical engineering, fire suppression systems, acoustical engineering). The Building Division employs the services as needed and the cost of these services is generally borne by the project applicant.

This expense account supports the implementation of the 2018 Climate Action Plan 2.0. This includes the services of a climate action fellow the costs of public engagement campaigns and organization memberships. Funds generated by the General Plan Maintenance fee are intended to support the development and implementation of advance planning policies like the CAP. 4-12 Attachment A Agenda Repor Page 133

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0403-059-003. SUPPLEMENTAL PLANNING SVC 321,800 289,184 123,000 Total
Public Notices 3,000
Housing Element Programs 20,000
MCSP Development Related Services 50,000
Home Matching Service 30,000
Other Planning Services 20,000
Grand Total 123,000
Item Description
Each year, the Planning Department needs public engagement materials and consulting services for expertise and assistance with ongoing and special projects. Ongoing services include short-term rental monitoring; technical advice and survey services; regional matters such as the annual housing allocation requirements of the Association of Bay Area Governments; the implementation of Housing Element programs; and implementation of the Piedmont Safer Streets Plan. In addition, these on-going projects and expenses, advance planning projects planned for FY 2026/2027 and approximate expenses include, but are not limited to:
• The selection of a housing developer team for Moraga Canyon, including an exclusive negotiating agreement and development agreement
• Monumentation and subdivision services for the Moraga Canyon Specific Plan stud area • Zoning and other City Code revisions, including those related to the implementation of the 6th Cycle Housing Element.
• Housing programs necessary to implement the 6th Cycle Housing Element, including those for inclusionary zoning, a small lot study and a home matching service. • Various other planning services, including publication of meeting notices in a newspaper of record.

Staff manages these ongoing and special projects, performing tasks for which the department has the time and expertise. However, professional services are needed to supplement expertise and capacity.

FUNDING
Funds generated by the General Plan Maintenance fee are intended to support the development and implementation of advance planning policies and regulations. In addition, staff pursues grant opportunities when they become available.
4-13 Attachment A Agenda Repor Page 134

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0403-059-007. SPECIFIC \ LAND USE PLANS 29,701 43,766 0 101-0403-059-009. ENVIRONMENTAL CONSULTING 50,000 20,000 50,000 101-0403-059-010. CONSULTING - MISC 11,728 8,060 0
Funds in this expense account are intended to cover the cost for prefessional services to preparea a Moraga Canyon Specific Plan (MCSP), which is Program 1.L of the 6th Cycle Housing Element. The goals of the MCSP include the development of housing and the maintenance and improvement of City facilities in the study area. The project, with an overall budget of approximately $680,000, concluded with the adoption of the plan in November 2025.

Funds in this budget account are used to cover the costs of environmental review required by the California Environmental Quality Act (CEQA) and the National Enviornmental Policy Act (NEPA).

Normally, these expenses are limited to the filing fees for Notices of Exemption and the occasional Negative Declaration related to development applications. Much of these development-related costs are reimbursed through fees or deposits submitted by a project applicant. This fiscal year request includes the expected cost for the environmental review by an environmental consulting firm for updates to the Enviornmental Hazards and other Elements in coordination with an update to the Local Hazards Mitigation Plan. In addition, this budget expense account anticipates the costs related to the development of housing in Moraga Canyon: a possible EIR addendum required by CEQA, and environmenal review required by NEPA so that the development is eligible for federal funding.

This expense account covers the cost of professional services for a staffing study and a fee study, final receipt of which by City Council occured in September 2025.

END OF PLANNING AND BUILDING BUDGET
4-14 Attachment A Agenda Repor Page 135
City of Piedmont Recreation
2026-27 Proposed Budget
Recreation
5-1 Attachment A Agenda Repor Page 136
City of Piedmont Recreation
2026-27 Proposed Budget
This Page Left Intentionally Blank
5-2 Attachment A Agenda Repor Page 137
Recreation Department
The Recreation Department creates opportunities for Piedmont community members of all ages to learn, play, connect, and belong. From preschool and after-school care to youth sports, summer camps, aquatics, adult classes, and programs for older adults, the department serves residents at every stage of life – and for many Piedmont teens, it also provides a first job. Across all programming, the department is committed to inclusivity, offering something meaningful for every member of the community.

Major Service Areas
Schoolmates & Preschool
Recreation Department extended care and preschool programs provide a vital lifeline for working families in Piedmont, offering safe, enriching care when children are not in school. This includes five preschool programs serving children from 18 months through pre-K, after-school care at all three elementary schools through the Schoolmates program, and half- and full-day camps during summer and school breaks.

Together, these programs give families the support they need to balance work and home life, while providing children with trusted, safe environments to learn, play, and build friendships.

Classes & Camps
The Recreation Department offers hundreds of youth classes and camps annually, spanning a broad range of subjects and interests, from sports and STEM to creative arts and cooking.

Adult offerings include fitness, creative, and social classes, as well as programs targeted to older adults – including the long-running Piedmont Seniors group – that support staying active and connected later in life. Sidekicks adaptive programming offers recreational opportunities specifically designed to support neurodiverse youth.

Together, these programs reflect a commitment to creating opportunities for every Piedmont resident to learn, grow, and connect throughout their lives.

Youth and Adult Sports
Recreation-run youth sports programs, including the popular Rec Basketball league and PMS Sports, provide opportunities to play, build skills, and be part of a team. 5-3 Attachment A Agenda Repor Page 138
Annual events like Play Like a Girl+ and the Try (it) Out Tuesdays series reflect an ongoing commitment to advancing gender equity in youth sports.

The department also coordinates time allocation on City courts and athletic fields among Piedmont’s many community sports organizations, ensuring that these shared spaces are used fairly and efficiently to serve as many players as possible.

Aquatics
The Recreation Department operates the Piedmont Community Pool, offering yearround recreation swim, lap swim, water fitness, and swim lessons for all ages and abilities.

Aquatics programming provide opportunities to learn essential water safety skills, stay active, and enjoy one of Piedmont’s most valued community amenities.

Special Events
The Recreation Department organizes a variety of community-wide events throughout the year that bring Piedmont residents together to celebrate, play, and connect. These include signature events like the Harvest Festival, Lights Up, New Families Night, and Pop-Up Putt-Putt in the Park. as well as seasonal celebrations designed especially for Piedmont’s youngest residents and their families.

Through these events, the department helps foster the shared traditions and gatherings that make Piedmont feel like home.

Facility Rentals
The Recreation Department manages the rental of City facilities for events, including Community Hall, Veterans Memorial Building, 801 Magnolia, the Recreation Building, and the Piedmont Community Pool’s poolside party room and rooftop pavilion.

These facilities provide Piedmont residents with beautiful, convenient, and welcoming spaces to gather for celebrations, meetings, and other events, while also generating revenue that helps support the City’s broader recreation programs. 5-4 Attachment A Agenda Repor Page 139
Recreation Department
Recreation
Director
(1.0 FTE)
Recreation
Supervisor
Facilities & Sports
(1.0 FTE)
Class/Camp
Instructors
(Contract, 60)
Aquatics
Coordinator
(1.0 FTE)
Administrative
Assistant
(2.0 FTE)
Recreation
Supervisor
Classes/Camps,
Adaptive, Seniors
(1.0 FTE)
Recreation
Supervisor
Childcare, PRD
Camps
(1.0 FTE)
Recreation
Supervisor
Aquatics
(1.0 FTE)
Facilities
Coord.
(1.0 FTE)
Sports
Coord.
(1.0 FTE)
Lead
Facilities
Attendant
Facilities
Attendants
(10)
Rental
Assistant
(1)
Sports
Assistant
(1)
PMS
Coaches
(21)
Youth
Coaches
(9)
Scorekeepers,
Gym Monitors,
Skate Park
Monitors,
Referees
(20)
Classes/Camps
Coordinator
(1.0 FTE)
Adaptive Programs
Assistant (1)
Sidekicks Volunteers
(80)
Recruiting
Assistant (1)
Piedmont Seniors
Coordinator (1)
Piedmont Seniors
Driver (1)
PMS Debate Coach
(1)
Summer Assistant
(1)
Class Instructors
(2-3)
Childcare
Coordinator
(1.0 FTE)
Schoolmates Site
Coordinators
(3)
Schoolmates Site
Leads
(3)
Schoolmates Asst.

Site Leads
(6)
Schoolmates Staff
(24)
Minimates Asst.

Site Leads
(3)
Preschool
Directors
(4)
Preschool
Teachers & Aides
(12)
Summer Camp
Staff
(25)
Head Lifeguards
(6)
Lifeguards I & II
(60)
Pool Operations
& Facility
Technician
(1.0 FTE)
Pool
Maintenance
Technician
(1)
Swim Instructors
(20)
Aquatics Coaches
(4)
Front Desk Staff
(4)
Aquatics Asst.
(6)
5-5 Attachment A Agenda Repor Page 140
City of Piedmont Recreation
2026-27 Proposed Budget
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5-6 Attachment A Agenda Repor Page 141
Approved Estimated Proposed Budget
Budget Expenditures Budget %
25/26 25/26 26/27 Change
SALARIES 3,968,611 $ 2,875,860 $ 4,593,068 $ 15.7%
FRINGE BENEFITS 1,037,285 885,250 1,085,237 4.6%
PERSONNEL EXPENSES 24,000 24,517 35,500 47.9%
SUPPLIES & SERVICES 2,611,125 2,526,396 2,973,221 13.9% CAPITAL EXPENDITURES 24,000 21,775 26,000 8.3%
TOTAL 7,665,021 $ 6,333,798 $ 8,713,026 $ 13.7%
First Last
MANAGEMENT Employees Step Step
Recreation Director 1 - 19,783
PROFESSIONAL/TECHNICAL/ SUP.

Recreation Supervisor 4 8,165 9,924
Pool Operations & Facility Technician 1 7,142 8,681
5 CHILDCARE
Recreation Program Coordinator 5 5,945 7,959
5 CONFIDENTIAL
Administrative Assistant 2 6,658 8,097
Total 13

RECREATION
2026-27
STAFF
5-7 Attachment A Agenda Repor Page 142
City of Piedmont Recreation
2026-27 Proposed Budget
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5-8 Attachment A Agenda Repor Page 143
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

RECREATION

SALARIES
REGULAR SALARIES 101-0404-010-001 705,761 765,300 764,508 108% PART TIME SALARIES 101-0404-010 445,750 424,940 441,350 99% OVERTIME SALARIES 101-0404-010-003 7,228 4,470 7,210 100% VACATION/COMP.-PAYOUT 101-0404-010-050 7,744 10,000 7,725 100% OBJECT TOTAL 101-0404-010 1,166,483 1,204,710 1,220,793 105%

HEALTH INSURANCE
MEDICAL INSURANCE 101-0404-011-001 154,736 125,000 111,803 72% DENTAL INSURANCE 101-0404-011-002 11,039 9,711 9,897 90% VISION PLAN 101-0404-011-003 1,423 1,400 1,401 98%
OBJECT TOTAL 101-0404-011 167,198 136,111 123,101 74%

RETIREMENT
PERS: NORMAL COST 101-0404-012-001 75,217 83,100 80,496 107% PERS: UAL PAYMENT 101-0404-012-003 81,000 81,000 89,600 111% PERS: COST SHARE 101-0404-012-004 (9,056) (7,000) (9,328) 103% OBJECT TOTAL 101-0404-012 147,161 157,100 160,768 109%

OTHER BENEFITS
FICA 101-0404-013-009 72,631 68,750 75,506 104%
LIFE INSURANCE 101-0404-013-001 3,430 2,850 3,866 113%
DISABILITY INSURANCE 101-0404-013-002 1,835 1,400 2,057 112% MEDICARE INSURANCE 101-0404-013-005 16,986 17,300 17,657 104% CONCERN EAP PROGRAM 101-0404-013-006 1,370 1,370 1,200 88% AUTO ALLOWANCE 101-0404-013-007 5,000 5,000 5,000 100%
OBJECT TOTAL 101-0404-013 101,252 96,670 105,286 104%

PERSONNEL EXPENSES
MEMBERSHIPS/CONF/TRAINING 101-0404-031-001 8,000 8,000 8,000 100% AUTO EXPENSE 101-0404-031-003 2,500 5,017 5,000 200%
OBJECT TOTAL 101-0404-031 10,500 13,017 13,000 124%

DEPARTMENT SUPPLIES
OFFICE SUPPLIES 101-0404-051-001 7,000 7,000 7,000 100% COMMISSION 101-0404-051-002 1,000 1,000 100% 1,000
OBJECT TOTAL 101-0404-051 8,000 8,000 100% 8,000

UTILITIES
UTILITIES - PGE 101-0404-052-001 20,000 18,000 18,000 90% UTILITIES - EBMUD 101-0404-052-006 14,000 14,000 14,000 100% OBJECT TOTAL 101-0404-052 34,000 32,000 32,000 94%
5-9 Attachment A Agenda Repor Page 144
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

RECREATION

CONTRACT SERVICES
RECREATION CONTRACT SERVICES 101-0404-054-001 60,000 60,000 63,000 105% MERCHANT PROCESSING FEE 101-0404-054-008 125,000 120,000 45,000 36% BUILDING MAINTENANCE 101-0404-055-003 1,500 1,500 200% 3,000 OBJECT TOTAL 101-0405-055 186,500 181,500 111,000 60%

OTHER EXPENSES
CAMP CONTRACTOR PAY 101-0404-056-001 650,000 650,000 660,000 102% MISCELLANEOUS 101-0404-056-002 25,000 25,000 25,000 100% 4TH OF JULY 101-0404-056-003 25,000 25,000 25,000 100%
PRD CLASSES (IN HOUSE) 101-0404-056-004 1,000 1,000 100% 1,000 CLASS CONTRACTOR PAY 101-0404-056-005 385,000 400,000 400,000 104% PMS SPORTS 101-0404-056-006 60,000 60,000 55,000 92%
YOUTH SPORTS - EXPENSES 101-0404-056-007 45,000 45,000 50,000 111% HARVEST FESTIVAL 101-0404-056-008 12,000 13,000 12,000 100% TENNIS CONTRACTOR PRO 101-0404-056-009 165,000 160,000 150,000 91% SENIOR PROGRAMS 101-0404-056-010 10,000 12,000 12,000 120% SKATEBOARD PARK 101-0404-056-011 400 400 100% 400
PICNIC/FIELD RENTAL 101-0404-056-012 - - - 500
PHS/PMS PROGRAMS 101-0404-056-014 400 - 100% 400
TRANSPORTATION 101-0404-056-015 6,000 5,000 13,000 217% PRD CAMPS (IN HOUSE) 101-0404-056-016 40,000 40,000 42,000 105% MARKETING/PROMOTIONS 101-0404-056-018 20,000 20,000 20,000 100% TENNIS EXPENSES 101-0404-056-019 1,500 2,650 167% 2,500 ADULT PROGRAMS 101-0404-056-020 6,000 6,000 133% 8,000
SPECIAL EVENTS 101-0404-056-022 32,000 32,000 38,000 119% FACILITY RENTAL 101-0404-056-023 14,000 14,000 15,000 107% OBJECT TOTAL 101-0404-056 1,498,300 1,511,050 1,529,800 102%

CAPITAL OUTLAY
TABLES AND CHAIRS 101-0404-081-008 1,500 1,500 100% 1,500 SECOND FLOOR FURNITURE 101-0404-081-009 2,000 2,275 150% 3,000 PICKLEBALL EQUIPMENT 101-0404-081-010 2,500 2,000 100% 2,500 CAPITAL OUTLAY OBJECT TOTAL 101-0404-081 6,000 5,775 117% 7,000 TOTAL RECREATION 3,325,394 3,345,933 3,310,748 100%
5-10 Attachment A Agenda Repor Page 145

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0404-031-001. MEMBERSHIP/CONF/TRAINING 8,000 8,000 8,000 101-0404-031-003. AUTO EXPENSE 2,500 5,017 5,000
101-0404-051-001. OFFICE SUPPLIES 7,000 7,000 7,000
101-0404-051-002. COMMISSION 1,000 1,000 1,000
101-0404-052-001. UTILITIES - PGE 20,000 18,000 18,000
101-0404-052-006. UTILITIES - EBMUD 14,000 14,000 14,000 101-0404-054-001. RECREATION CONTRACT SERVICES 60,000 60,000 63,000 101-0404-054-008. MERCHANT PROCESSING FEE 125,000 120,000 45,000 101-0404-055-003. BUILDING MAINTENANCE 1,500 1,500 3,000 101-0404-056-001. CAMP CONTRACTOR PAY 650,000 650,000 660,000 101-0404-056-002. MISCELLANEOUS 25,000 25,000 25,000
101-0404-056-003. 4TH OF JULY 25,000 25,000 25,000
101-0404-056-004. PRD CLASSES (IN HOUSE) 1,000 1,000 1,000 101-0404-056-005. CLASS CONTRACTOR PAY 385,000 400,000 400,000 101-0404-056-006. PMS SPORTS 60,000 60,000 55,000
101-0404-056-007. YOUTH SPORTS - EXPENSES 45,000 45,000 50,000 Basic office supplies and materials including stationary, envelopes, labels, binders, pens/markers, workstation supplies, graphic/signage supplies, filing supplies and toner.

Account covers contract services including CommunityPass registration software, copier contract, drinking water filtering service, laundry service for door mats, document shredding service and design services for activity guide.

Credit card processing fees associated with online payments for recreational programs on CommunityPass. These fees are recouped from the customers when they register.

Funds professional development which includes memberships, conferences and trainings.

Funds vehicle repair and maintenance for department vehicles. (1 small truck, GEM car and Horse trailer bar).

Betty C. Howard Award plaques and related expense are covered by this account. Expenses related to their term (Commission binders) are also funded by this account.

Electric and gas expense for Recreation building and CRTC tennis courts.

Water expense for Recreation building, Hampton Park, Hampton building and CRTC tennis courts.

Expenses related to the operation of PMS Athletics including officials, uniforms and equipment.

Cover routine maintenance for the Rec Building.

The covers all recreation program expenses for class/camp contractor pay, PMS sports, youth sports, seniors, adaptive, and adult programs, PRD summer camps, and special events.

Covers miscellaneous expenses related to recreation operations.

Supplies for in-house classes taught be PRD staff.

Class contrator pay for instructing classes.

This covers expenses associated with the City's 4th of July parade and party in the park.

Expenses related to youth sports program including uniforms, sports equipment. 5-11 Attachment A Agenda Repor Page 146

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0404-056-008. HARVEST FESTIVAL 12,000 13,000 12,000 101-0404-056-009. TENNIS CONTRACTOR PRO 165,000 160,000 150,000 101-0404-056-010. SENIOR PROGRAMS 10,000 12,000 12,000
101-0404-056-011. SKATEBOARD PARK 400 400 400
101-0404-056-012. PICNIC/FIELD RENTAL 0 0 500
101-0404-056-014. PHS/PMS PROGRAMS 400 0 400
101-0404-056-015. TRANSPORTATION 6,000 5,000 13,000
101-0404-056-016. PRD CAMPS (IN HOUSE) 40,000 40,000 42,000 101-0404-056-018. MARKETING/PROMOTIONS 20,000 20,000 20,000 101-0404-056-019. TENNIS EXPENSES 1,500 2,650 2,500
101-0404-056-020. ADULT PROGRAMS 6,000 6,000 8,000
101-0404-056-022. SPECIAL EVENTS 32,000 32,000 38,000
101-0404-056-023. FACILITY RENTAL 14,000 14,000 15,000
101-0404-081-008. TABLES AND CHAIRS 1,500 1,500 1,500
101-0404-081-009. SECOND FLOOR FURNITURE 2,000 2,275 3,000 101-0404-081-010. PICKLEBALL EQUIPMENT 2,500 2,000 2,500 This covers expenses related to the Harvest Festival including stage, sound, potties, supplies.

Tennis contractor payment for classes, camps and clinics.

Supplies, entry fees and travel packages for Senior Program and local trips.

Equipment for the Skate Park.

Equipment for the Rec Building picnic/BBQ area.

Entry fes for PMS Debate program.

Costs for renting buses for Camp Everything.

Supplies and materials for PRD run camps.

Costs for marketing of programs and events, design services and promotional items.

Replacement of tennis nets and court equipment.

Costs associated with programs including Adult Softball and 801nce/month.

Costs associated with community special events including Play Like a Girl, Lights Up, Bunny Blast, etc.

This pays rental fees associated with rentals of outside facilities for classes and camps.

Purchase folding tables and folding chairs for classroom rental/class set up This will fund the purchase of Recreation Department 2nd floor/lobby furniture.

This funds equipment related to Pickleball courts including replacement nets and quiet balls. 5-12 Attachment A Agenda Repor Page 147
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

COMMUNITY HALL

SALARIES
REGULAR SALARIES 101-0405-010-001 64,152 72,050 78,362 122% PART TIME SALARIES 101-0405-010-002 86,114 61,300 86,937 101% OVERTIME SALARIES 101-0405-010-003 - 860 - -
VACATION/COMP - PAYOUT 101-0405-010-050 5,679 - 97% 5,500 OBJECT TOTAL 101-0405-010 155,945 134,210 170,799 110%

HEALTH INSURANCE
MEDICAL INSURANCE 101-0405-011-001 13,258 8,790 13,251 100% DENTAL INSURANCE 101-0405-011-002 715 700 105% 750
VISION PLAN 101-0405-011-003 181 180 100% 181
OBJECT TOTAL 101-0405-011 14,154 9,670 14,182 100%

RETIREMENT
PERS: NORMAL COST 101-0405-012-001 7,584 5,700 15,000 198% OBJECT TOTAL 101-0405-012 7,584 5,700 11,013 145%

OTHER BENEFITS
FICA 101-0405-013-009 9,668 8,300 10,589 110%
LIFE INSURANCE 101-0405-013-001 312 250 127% 397
DISABILITY INSURANCE 101-0405-013-002 167 140 126% 211
MEDICARE INSURANCE 101-0405-013-005 2,261 1,950 110% 2,478 CONCERN EAP PROGRAM 101-0405-013-006 210 - - 0%
OBJECT TOTAL 101-0405-013 12,618 10,640 13,675 108%
SUPPLIES 101-0405-051-001 10,000 10,000 10,000 100%
UTILITIES 101-0405-052 10,600 13,600 14,600 138%

CONTRACT SERVICES
RECREATION CONTRACT SERVICES 101-0405-054-001 10,000 10,000 10,000 100% OBJECT TOTAL 101-0405-055 10,000 10,000 10,000 100%
BUILDINGS/GROUND MAINT.

JANITORIAL SERVICE 101-0405-055-005 43,000 43,000 44,000 102% OTHER MAINTENANCE 101-0405-055-007 5,000 5,000 5,000 100% OBJECT TOTAL 101-0405-055 48,000 48,000 49,000 102%

CAPITAL OUTLAY
TABLES AND CHAIRS 101-0405-081-054 5,000 5,000 5,000 100% CAPITAL OUTLAY TOTAL 101-0405-081 5,000 5,000 5,000 100% TOTAL COMMUNITY HALL 273,901 246,820 298,269 109%
5-13 Attachment A Agenda Repor Page 148
City of Piedmont Recreation
2026-27 Proposed Budget
This Page Left Intentionally Blank
5-14 Attachment A Agenda Repor Page 149

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0405-051-001. MAINTENANCE & SUPPLIES 10,000 10,000 10,000 101-0405-052-001. UTILITIES-PGE 10,000 13,000 14,000
101-0405-052-006. UTILITIES - EBMUD 600 600 600
101-0405-054-001. CONTRACT SERVICES 10,000 10,000 10,000 101-0405-055-005. JANITORIAL SERVICE 43,000 43,000 44,000 101-0405-055-007. OTHER MAINTENANCE 5,000 5,000 5,000
101-0405-081-054. TABLES AND CHAIRS 5,000 5,000 5,000
This funds the purchase of new tables and new chairs and racks which need to be replaced on a regular rotational basis.

Funds routine maintenance as needed provided by outside contractors.

Funds all cleaning and maintenance supplies for Community Hall (upper level only) rental facility operation.

This funds the maintenance and cleaning of the Community Hall including deep cleaning of the kitchen, as well as floor maintenance and floor mat service.

Recurring janitorial service to keep Community Hall clean provided by an outside service.

Covers gas and electricity and gas for the facility.

Covers water service for facility
5-15 Attachment A Agenda Repor Page 150
City of Piedmont Recreation
2026-27 Proposed Budget
This Page Left Intentionally Blank
5-16 Attachment A Agenda Repor Page 151
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

VETERANS' HALL

SALARIES
REGULAR SALARIES 101-0406-010-001 11,341 12,800 13,574 120% PART TIME SALARIES 101-0406-010-002 14,378 10,000 12,955 90% OVERTIME SALARIES 101-0406-010-003 500 200 500 100%
VACATION/COMP - PAYOUT 101-0406-010-050 2,000 - 100% 2,000 OBJECT TOTAL 101-0406-010 28,219 23,000 29,029 103%

HEALTH INSURANCE
MEDICAL INSURANCE 101-0406-011-001 3,661 1,900 57% 2,070 DENTAL INSURANCE 101-0406-011-002 106 110 106% 112
VISION PLAN 101-0406-011-003 34 34 100% 34
OBJECT TOTAL 101-0406-011 3,801 2,044 58% 2,216

RETIREMENT
PERS: NORMAL COST 101-0406-012-001 1,522 1,020 84% 1,284 OBJECT TOTAL 101-0406-012 1,522 1,020 84% 1,284

OTHER BENEFITS
FICA 101-0406-013-009 1,718 1,420 107% 1,841
LIFE INSURANCE 101-0406-013-001 55 45 131% 72
DISABILITY INSURANCE 101-0406-013-002 29 25 131% 38
MEDICARE INSURANCE 101-0406-013-005 402 350 107% 430
CONCERN EAP PROGRAM 101-0406-013-006 50 - - 0%
OBJECT TOTAL 101-0406-013 2,254 1,840 106% 2,381
SUPPLIES 101-0406-051-001 5,000 5,000 80% 4,000
UTILITIES 101-0406-052 6,900 6,900 108% 7,450
CONTRACT SERVICES 101-0406-054-001 4,000 4,000 88% 3,500 BUILDINGS/GROUND MAINT.

JANITORIAL SERVICE 101-0406-055-005 14,000 14,500 15,500 111% OTHER MAINTENANCE 101-0406-055-007 1,000 1,000 100% 1,000 OBJECT TOTAL 101-0406-055 15,000 15,500 16,500 110%

CAPITAL OUTLAY
TABLES AND CHAIRS 101-0406-081-014 3,000 3,000 2,000 67% CAPITAL OUTLAY TOTAL 101-0406-081 3,000 3,000 67% 2,000 TOTAL VETERANS' HALL 69,696 62,304 68,360 98%
5-17 Attachment A Agenda Repor Page 152
City of Piedmont Recreation
2026-27 Proposed Budget
This Page Left Intentionally Blank
5-18 Attachment A Agenda Repor Page 153

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0406-051-001. MAINTENANCE & SUPPLIES 5,000 5,000 4,000 101-0406-052-001. UTILITIES - PGE 6,000 6,000 6,500
101-0406-052-006. UTILITIES - EBMUD 900 900 950
101-0406-054-001. CONTRACT SERVICES 4,000 4,000 3,500
101-0406-055-005. JANITORIAL SERVICE 14,000 14,500 15,500 101-0406-055-007. OTHER MAINTENANCE 1,000 1,000 1,000
101-0406-081-014. TABLES AND CHAIRS 3,000 3,000 2,000
This will fund the purchase of new tables and new chairs which need to be replaced on a regular rotational basis.

This funds cleaning and maintenance supplies for Veterans Hall operation.

Gas and Electric expense for second floor (rental facility) of Veterans Hall.

Water usage expense for second floor (rental facility) of Veterans Hall.

This fund covers kitchen equipment service and floor mat service.

This funds recurring janitorial service to keep Veterans Hall clean provided by an outside service.

Routine maintenance as needed provided by outside contractors. 5-19 Attachment A Agenda Repor Page 154
City of Piedmont Recreation
2026-27 Proposed Budget
This Page Left Intentionally Blank
5-20 Attachment A Agenda Repor Page 155
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

PRE-SCHOOL DIVISION

SALARIES
REGULAR SALARIES 101-0407-010-001 54,379 55,820 57,353 105% PART TIME SALARIES 101-0407-010-002 317,000 270,000 320,000 101% PARTTIME-CUSTODIAL 101-0407-010-004 11,600 10,200 23,250 200% OVERTIME SALARIES 101-0407-010-003 100 130 100 100%
VACATION/COMP - PAYOUT 101-0407-010-050 5,162 1,100 5,000 97% OBJECT TOTAL 101-0407-010 388,241 337,250 405,703 104%

HEALTH INSURANCE
MEDICAL INSURANCE 101-0407-011-001 15,402 15,600 15,735 102% DENTAL INSURANCE 101-0407-011-002 1,090 1,000 990 91%
VISION PLAN 101-0407-011-003 113 110 113 100%
OBJECT TOTAL 101-0407-011 16,605 16,710 16,838 101%

RETIREMENT
PERS: NORMAL COST 101-0407-012-001 23,805 23,900 9,945 42% PERS: UAL PAYMENT 101-0407-012-003 30,000 30,000 34,381 115% PERS: COST SHARE 101-0407-012-004 (3,263) (3,300) (3,441) 105% OBJECT TOTAL 101-0407-012 50,542 50,600 40,885 81%

OTHER BENEFITS
FICA 101-0407-013-009 24,065 20,750 25,153 105%
LIFE INSURANCE 101-0407-013-001 264 205 291 110%
DISABILITY INSURANCE 101-0407-013-002 142 115 157 111%
MEDICARE INSURANCE 101-0407-013-005 5,629 4,850 5,882 104% OBJECT TOTAL 101-0407-013 30,100 25,920 31,483 105%

PERSONNEL EXPENSES
MEMBERSHIPS/CONF/TRAINING 101-0407-031-001 2,500 2,500 5,000 200% OBJECT TOTAL 101-0407-031 2,500 2,500 5,000 200%
SUPPLIES 101-0407-051-001 28,000 28,000 30,000 107%
UTILITIES 101-0407-052 4,600 5,000 5,300 115%
CONTRACT SERVICES 101-0407-054-001 2,500 4,196 240% 6,000 FACILITY RENTAL 101-0407-056-001 25,000 25,000 - 0%
BUILDINGS/GROUND MAINT.

JANITORIAL SERVICE 101-0407-055-005 4,000 4,000 100% 4,000 OTHER MAINTENANCE 101-0407-055-007 1,000 1,000 250% 2,500 OBJECT TOTAL 101-0407-055 5,000 5,000 130% 6,500
5-21 Attachment A Agenda Repor Page 156
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

PRE-SCHOOL DIVISION

CAPITAL OUTLAY
TABLES AND CHAIRS 101-0407-081-001 2,000 - 200% 4,000
CAPITAL OUTLAY TOTAL 101-0407-081 2,000 - 200% 4,000
TOTAL PRE-SCHOOL DIVISION 555,088 500,176 551,709 99%
5-22 Attachment A Agenda Repor Page 157

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0407-031-001. MEMBERSHIP/CONF/TRAINING 2,500 2,500 5,000 101-0407-051-001. PROGRAM SUPPLIES 28,000 28,000 30,000 101-0407-052-006. UTILITIES - EBMUD 4,600 5,000 5,300
101-0407-054-001. CONTRACT SERVICES 2,500 4,196 6,000
101-0407-055-005. JANITORIAL SERVICE 4,000 4,000 4,000
101-0407-055-007. OTHER MAINTENANCE 1,000 1,000 2,500
101-0407-056-001. FACILITY RENTAL 25,000 25,000 0
101-0407-081-001. FURNITURE 2,000 0 4,000
This will fund the purchase of additional and replacement furniture (tables, chairs, cubby storage units) which need to be replaced on a regular rotational basis.

Funds memberships and trainings for the Pre-School programs.

This funds supplies and snacks for the operation of the Pre-School division.

This funds water usage charges at the facility in Hampton.

This funds non-city staff programs used to supplement class activities and brochures, as well as, pre-school specific marketing brochures and posters.

Recurring janitorial service to keep facilities clean provided by an outside service.

Routine maintenance as needed provided by outside contractors. 5-23 Attachment A Agenda Repor Page 158
City of Piedmont Recreation
2026-27 Proposed Budget
This Page Left Intentionally Blank
5-24 Attachment A Agenda Repor Page 159
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change
801 MAGNOLIA DIVISION

SALARIES
REGULAR SALARIES 101-0414-010-001 11,341 12,850 13,006 115% PART TIME SALARIES 101-0414-010-002 4,400 1,500 3,292 75% OVER TIME SALARIES 101-0414-010-003 - 190 - -
OBJECT TOTAL 101-0414-010 15,741 14,540 16,298 104%

HEALTH INSURANCE
MEDICAL INSURANCE 101-0414-011-001 1,777 1,900 2,070 116% DENTAL INSURANCE 101-0414-011-002 106 105 112 106%
VISION PLAN 101-0414-011-003 34 35 34 100%
OBJECT TOTAL 101-0414-011 1,917 2,040 2,216 116%

RETIREMENT
PERS: NORMAL COST 101-0414-012-001 903 1,020 1,134 126% OBJECT TOTAL 101-0414-012 903 1,020 1,134 126%

OTHER BENEFITS
FICA 101-0414-013-009 976 800 887 91%
LIFE INSURANCE 101-0414-013-001 55 45 73 133%
DISABILITY INSURANCE 101-0414-013-002 29 25 39 134%
MEDICARE INSURANCE 101-0414-013-005 228 190 207 91%
OBJECT TOTAL 101-0414-013 1,288 1,060 1,206 94%
SUPPLIES 101-0414-051-001 200 - 100% 200
UTILITIES 101-0414-052 14,000 12,100 13,300 95%
CONTRACT SERVICES 101-0414-054-001 - - 2,000 -
BUILDINGS/GROUND MAINT.

JANITORIAL SERVICE 101-0414-055-005 18,500 18,500 18,750 101% OTHER MAINTENANCE 101-0414-055-007 1,400 1,200 43% 600
OBJECT TOTAL 101-0414-055 19,900 19,700 19,350 97%
TOTAL 801 MAGNOLIA DIVISION 53,949 50,460 55,704 103%
5-25 Attachment A Agenda Repor Page 160
City of Piedmont Recreation
2026-27 Proposed Budget
This Page Left Intentionally Blank
5-26 Attachment A Agenda Repor Page 161

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0414-051-001. SUPPLIES 200 0 200
101-0414-052-001. UTILITIES - PGE 10,000 9,000 10,000
101-0414-052-006. UTILITIES - EBMUD 4,000 3,100 3,300
101-0414-054-001. CONTRACT SERVICES 0 0 2,000
101-0414-055-005. JANITORIAL SERVICE 18,500 18,500 18,750 101-0414-055-007. OTHER MAINTENANCE 1,400 1,200 600
Electric and gas expense for 801 Magnolia
Water usage expense for 801 Magnolia
This fund covers floor mat service and carpet cleaning.

Recurring janitorial service to keep the building clean provided by an outside service.

Routine maintenance as needed provided by outside contractors. 5-27 Attachment A Agenda Repor Page 162
City of Piedmont Recreation
2026-27 Proposed Budget
This Page Left Intentionally Blank
5-28 Attachment A Agenda Repor Page 163
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

SCHOOLMATES

SALARIES
REGULAR SALARIES 114-0415-010-001 193,779 240,000 224,636 116% PART TIME SALARIES 114-0415-010-002 787,777 615,550 1,089,159 138% OVERTIME SALARIES 114-0415-010-003 - 3,500 - -
VACATION/COMP - PAYOUT 114-0415-010-050 15,000 5,000 - 0% OBJECT TOTAL 114-0415-010 996,556 864,050 1,313,795 132%

HEALTH INSURANCE
MEDICAL INSURANCE 114-0415-011-001 51,894 45,400 61,836 119% DENTAL INSURANCE 114-0415-011-002 4,849 5,450 6,650 137% VISION PLAN 114-0415-011-003 701 905 1,175 168%
OBJECT TOTAL 114-0415-011 57,444 51,755 69,661 121%

RETIREMENT
PERS: NORMAL COST 114-0415-012-001 81,211 65,550 50,685 62% PERS: UAL PAYMENT 114-0415-012-003 94,000 94,000 103,750 110% PERS: COST SHARE 114-0415-012-004 (9,820) (9,050) (10,669) 109% OBJECT TOTAL 114-0415-012 165,391 150,500 143,766 87%

OTHER BENEFITS
FICA 114-0415-013-009 61,788 53,000 81,457 132%
LIFE INSURANCE 114-0415-013-001 1,573 1,450 2,173 138%
DISABILITY INSURANCE 114-0415-013-002 842 750 3,901 463% MEDICARE INSURANCE 114-0415-013-005 14,451 12,500 19,051 132% OBJECT TOTAL 114-0415-013 78,654 68,300 107,082 136%

PERSONNEL EXPENSES
MEMBERSHIPS/CONF/TRAINING 114-0415-031-001 7,500 7,500 8,000 107% OBJECT TOTAL 114-0415-031 7,500 7,500 8,000 107%

DEPARTMENT SUPPLIES
SUPPLIES 114-0415-051-001 35,000 35,000 40,000 114%
KIDS NIGHT OUT 114-0415-051-004 3,000 3,000 3,000 100%
MINI MATE SUPPLIES 114-0415-051-005 8,000 8,000 10,000 125% OBJECT TOTAL 114-0415-051 46,000 46,000 53,000 115%
UTILITIES 114-0415-052-001 6,000 8,500 150% 9,000
CONTRACT SERVICES 114-0415-054-001 8,000 100,000 114,000 1425% 5-29 Attachment A Agenda Repor Page 164
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

SCHOOLMATES
BUILDINGS/GROUND MAINT.

JANITORIAL SERVICE 114-0415-055-005 35,000 35,000 36,000 103% OTHER MAINTENANCE 114-0415-055-007 5,000 5,000 5,000 100% OBJECT TOTAL 114-0415-055 40,000 40,000 41,000 103%
FACILITY RENTAL 114-0415-056-001 45,000 45,000 75,000 167%

INFORMATION SERVICES
HARDWARE 114-0415-060-001 - - 20,000 -
SOFTWARE 114-0415-060-002 8,500 8,500 100% 8,500
OBJECT TOTAL 114-0415-060 8,500 8,500 28,500 335%

CAPITAL OUTLAY
EQUIPMENT 114-0415-081-031 8,000 8,000 100% 8,000
CAPITAL OUTLAY TOTAL 114-0415-081 8,000 8,000 100% 8,000 TOTAL SCHOOLMATES 1,467,045 1,398,105 1,970,804 134%
5-30 Attachment A Agenda Repor Page 165

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
114-0415-031-001. MEMBERSHIP/CONF/TRAINING 7,500 7,500 8,000 114-0415-051-001. SUPPLIES 35,000 35,000 40,000
114-0415-051-004. KIDS NIGHT OUT 3,000 3,000 3,000
114-0415-051-005. MINI MATE SUPPLIES 8,000 8,000 10,000 114-0415-052-001. UTILITIES 6,000 8,500 9,000
114-0415-054-001. CONTRACT SERVICES 8,000 100,000 114,000 114-0415-055-005. JANITORIAL SERVICE 35,000 35,000 36,000 114-0415-055-007. OTHER MAINTENANCE 5,000 5,000 5,000
114-0415-056-001. FACILITY RENTAL 45,000 45,000 75,000
114-0415-060-001. HARDWARE 0 0 20,000
114-0415-060-002. SOFTWARE 8,500 8,500 8,500
114-0415-081-031. EQUIPMENT 8,000 8,000 8,000
This account typically funds the purchase of additional and replacement furniture (tables, chairs, appliances) which need to be replaced on a regular rotational basis.

This will cover the monthly fee for a new attendance and communication app for all enrolled participants.

Funds memberships and trainings for Schoolmates staff.

Funds supplies, materials and snacks for all 3 Schoolmates sites and The Hangout.

This covers contracts for mats, water, carpet cleaning, contract enrichment instructors and registration software annual fees for all 3 sites.

Recurring janitorial service to keep facilities clean provided by an outside service.

Routine maintenance as needed provided by outside contractors.

Supplies for Kids Night Out special events..

Havens, Beach and Wildwood Minimates program supplies.

Fees associated with renting outside facilities to run Hangout Program Connect phone and internet to all 3 sites
5-31 Attachment A Agenda Repor Page 166
City of Piedmont Recreation
2026-27 Proposed Budget
This Page Left Intentionally Blank
5-32 Attachment A Agenda Repor Page 167
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

AQUATICS

SALARIES
REGULAR SALARIES 117-0417-010-001 176,878 184,100 304,773 172% PART TIME SALARIES 117-0417-010-002 1,040,548 112,000 1,131,878 109% OBJECT TOTAL 117-0417-010 1,217,426 298,100 1,436,651 118%

HEALTH INSURANCE
MEDICAL INSURANCE 117-0417-011-001 63,553 48,100 93,042 146% DENTAL INSURANCE 117-0417-011-002 4,362 3,200 5,417 124% VISION PLAN 117-0417-011-003 452 550 927 205%
OBJECT TOTAL 117-0417-011 68,367 51,850 99,386 145%

RETIREMENT
PERS: NORMAL COST 117-0417-012-001 14,080 16,500 27,899 198% OBJECT TOTAL 117-0417-012 14,080 16,500 27,899 198%

OTHER BENEFITS
FICA 117-0417-013-009 75,480 20,000 86,155 114%
LIFE INSURANCE 117-0417-013-001 859 750 1,787 208%
DISABILITY INSURANCE 117-0417-013-002 459 450 950 207%
MEDICARE INSURANCE 117-0417-013-005 17,652 7,000 20,833 118% CONCERN EAP PROGRAM 117-0417-013-006 - - - 50
OBJECT TOTAL 117-0417-013 94,450 28,200 109,775 116%

PERSONNEL EXPENSES
MEMBERSHIPS/CONF/TRAINING 117-0417-031-001 3,500 1,500 271% 9,500 OBJECT TOTAL 117-0417-031 3,500 1,500 271% 9,500

DEPARTMENT SUPPLIES
POOL CHEMICALS 117-0417-051-001 38,000 12,000 130,000 342% POOL EQUIPMENT 117-0417-051-002 2,000 - 250% 5,000
MISC. REPAIR SUPPLIES 117-0417-051-003 1,000 5,000 500% 5,000 OFFICE SUPPLIES AND MATERIALS 117-0417-051-004 2,200 200 114% 2,500 OTHER 117-0417-051-007 - - 1,500 -
CONCESSIONS 117-0417-051-008 12,402 - 10,000 81%
JANITORIAL 117-0417-051-009 8,000 600 7,000 88%
HEALTH AND SAFETY CLASSES 117-0417-051-010 1,300 600 115% 1,500 SWIM LESSONS 117-0417-051-011 1,000 - 150% 1,500
CAMPS 117-0417-051-012 4,200 2,000 95% 4,000
ADULT/MASTERS PROGRAM 117-0417-051-013 500 - 200% 1,000 UNIFORM 117-0417-051-014 2,500 7,000 240% 6,000
INSURANCE 117-0417-051-017 97,721 97,721 97,721 100%
5-33 Attachment A Agenda Repor Page 168
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change

AQUATICS

DEPARTMENT SUPPLIES-CONTINUED
SWIM/SPORT PROGRAMS 117-0417-051-018 3,870 - 78% 3,000
FIRST AID/SAFETY 117-0417-051-019 2,000 6,000 200% 4,000 OBJECT TOTAL 117-0417-051 176,693 132,621 282,221 160%
UTILITIES 117-0417-052 119,851 111,851 209,000 174%
EQUIPMENT/MAIN/GAS/OIL 117-0417-053 2,000 6,000 200% 4,000 CONTRACT SERVICES 117-0417-054 212,581 80,750 269,000 127% BUILDING & GROUND MAINTENANCE117-0417-055 11,000 100 77% 8,500

INFORMATION SERVICES
HARDWARE 117-0417-060-001 - 2,528 1,500 -
OBJECT TOTAL 117-0415-060 - 2,528 1,500 -
TOTAL AQUATICS 1,919,948 730,000 2,457,432 128%
5-34 Attachment A Agenda Repor Page 169

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
117-0417-031-001. MEMBERSHIP/CONF/TRAINING 3,500 1,500 9,500 117-0417-051-001. POOL CHEMICALS 38,000 12,000 130,000
117-0417-051-002. POOL SUPPLIES/ EQUIPMENT 2,000 0 5,000 117-0417-051-003. MISC. REPAIR SUPPLIES/EQUIPMEN 1,000 5,000 5,000 117-0417-051-004. OFFICE SUPPLIES 2,200 200 2,500
117-0417-051-008. CONCESSIONS & SALES 12,402 0 10,000
117-0417-051-009. JANITORIAL SUPPLIES 8,000 600 7,000
117-0417-051-010. POOL SAFETY PROGRAMS 1,300 600 1,500
Expenses for Lifeguard training, Jr Lifeguard programs. 117-0417-051-011. LEARN TO SWIM 1,000 0 1,500
117-0417-051-012. CAMPS/CLINICS 4,200 2,000 4,000
117-0417-051-013. ADULT AQUATIC PROGRAMS 500 0 1,000
117-0417-051-014. UNIFORMS 2,500 7,000 6,000
117-0417-051-017. INSURANCE 97,721 97,721 97,721
117-0417-051-018. SWIM/SPORT PROGRAMS 3,870 0 3,000
117-0417-051-019. FIRST AID/SAFETY 2,000 6,000 4,000
117-0417-052-001. UTILITIES - ELECTRIC (PG&E) 87,107 87,107 150,000 117-0417-052-002. UTILITIES - EBMUD 24,744 24,744 51,000 117-0417-052-006. INTERNET 8,000 0 8,000
117-0417-054-003. POOL MAINTENANCE 6,000 100 5,000
117-0417-054-004. PLUMBING / HVAC 3,000 0 3,000
Funds electricity for pools and building
Funds water use at facility.

Monthly Comcast Internet fees.

The covers miscellaneous maintenance of pool related equipment.

Expenses for adult aqua fitness classes.

Replacement uniform items for Lifeguard staff.

Expenses for Masters, Kid & Teen Swim Club, PMS and Rec Water Polo.

This line item used to replenishable first aid supplies.

Expenses for summer, holiday and other youth camps.

Purchases of food and other items sold at the consession window such as googles, swim diapers, etc.

Funds professional memberships, trainings, certifications and conferences.

Purchase of Chemicals for both pool.

Includes pool recreation, training, timing, and other pool related equipment repairs as needed.

Funds office supplies for Aquatics operation.

Miscellaneous facility supplies and equipment.

Expenses for consumable janitorial supplies.

Expenses for Learn to Swim programs.
5-35 Attachment A Agenda Repor Page 170

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
117-0417-054-005. AVA ENERGY LOAN PAYMENT 25,000 25,000 50,000 117-0417-054-006. LANDSCAPE MAINTENANCE 22,000 6,000 22,000 117-0417-054-007. JANITORIAL 40,000 9,000 50,000
117-0417-054-008. STAFF CERTIFICATIONS & LICENSE 9,000 1,200 9,000 117-0417-054-011. MARKETING/PROMOTIONS 2,000 250 1,000
117-0417-054-014. ALARM MONITORING 1,000 0 0
117-0417-054-015. POOL/WATER TESTING 1,500 0 0
117-0417-054-016. CONTRACT SERVICES 6,000 37,000 112,000 117-0417-054-017. HEAT PUMP MAINT / REPAIR 80,000 0 5,000 117-0417-054-018. CONTRACT INSTRUCTOR PAY 15,581 0 8,000 117-0417-055-003. BUILDING MAINT/REPAIR 10,000 0 7,000
117-0417-055-004. GENERAL MAINT 1,000 100 1,500
117-0417-060-001. HARDWARE 0 2,528 1,500
117-0417-081-018. RECREATIONAL SUPPLIES & EQUIPM 2,000 0 2,000

END OF RECREATION BUDGET
Marketing support for overall facility programs and rentals.

This covers outside contractor annual maintenance of the heat pumps.

Contract for outside janitorial services
Pay for contractors who teach Aquatics Fitness classes.

This line covers new facilities, warranties, and best practice routine care and maintenance of the facilities.

Purchase of recreation and aquatic equipment, toys, training equipment. etc.

No debt service in FY 2025 and $25,000 in FY2026. Beginning in FY2027 debt service is $50,000/year. ($4,164/month). Loan is amortized over 15 years Outside contract services for landscaping and care of grassy area and plants within pool decks.
5-36 Attachment A Agenda Repor Page 171
City of Piedmont Police
2026-27 Proposed Budget 101-0408
Police
6-1 Attachment A Agenda Repor Page 172
City of Piedmont Police
2026-27 Proposed Budget 101-0408
This Page Left Intentionally Blank
6-2 Attachment A Agenda Repor Page 173
Police Department
The Piedmont Police Department is responsible for protecting the community through professional, responsive policing. The department’s work is grounded in a commitment to constitutional, equitable, and impartial policing, and in a strong tradition of community engagement – building the relationships between officers and residents that form the foundation of effective public safety. Through ongoing training, strategic use of data and technology, and a visible presence throughout the city, the department works to support a community where everyone is safe – and feels safe – in Piedmont.

Major Service Areas
Patrol & Investigations
Patrol is the core of the department’s day-to-day work, with officers assigned to cover Piedmont around the clock. Officers respond to calls for service, investigate incidents, and spend their time out in the community – walking the streets, patrolling neighborhoods, and interacting with residents.

This visible presence is complemented by data-driven deployment of resources, coordination with regional law enforcement partners, and focused attention on repeat offenders, to help prevent crime before it happens. The department’s detectives conduct follow-up investigations, helping identify suspects, build cases, and hold offenders accountable.

Dispatch
Dispatchers are the heart of public safety response, fielding over 13,000 calls for service each year and coordinating police, fire, and emergency medical response.

They continuously monitor a broad array of information sources, including Piedmont’s public safety cameras, and automated license plate readers, helping responders understand conditions in real time.

Traffic & Parking Enforcement
Police staff enforce traffic laws and parking regulations to support safe streets for pedestrians, cyclists, and drivers across Piedmont. This work includes addressing speeding and unsafe driving behaviors, responding to traffic-related concerns from residents, and supporting school zone safety.
6-3 Attachment A Agenda Repor Page 174
Support Services
The Support Services Division provides the administrative, technical, and operational backbone that allows officers to do their work. This includes records management, property and evidence, the department’s technology systems, as well as related community services administered by the Police Department, including animal control, crossing guards, and vendor permits.

Together, these functions ensure that the department operates efficiently and in compliance with the standards that the community and law require. 6-4 Attachment A Agenda Repor Page 175
Police Department
Police Chief
(1.0 FTE)
Captain
(1.0 FTE)
Sergeant
(4.0 FTE)
Administrative
Assistant
(1.0 FTE)
Police Officer
(13.0 FTE)
Reserve
Officers
(3)
Community
Svc. Officer
(2 FTE)
Support Svcs.

Commander
(1.0 FTE)
Public Safety
Dispatch
Supervisor
(1.0 FTE)
Dispatcher
(6.0 FTE)
Police Records
Specialist
(1.0 FTE)
Community Svc.

Officer
Property & Evidence
(1)
6-5 Attachment A Agenda Repor Page 176
City of Piedmont Police
2026-27 Proposed Budget 101-0408
This Page Left Intentionally Blank
6-6 Attachment A Agenda Repor Page 177
Approved Estimated Proposed Budget
Budget Expenditures Budget %
25/26 25/26 26/27 Change
SALARIES 5,411,166 5,201,100 5,727,330 5.8%
FRINGE BENEFITS 2,599,092 2,418,925 2,884,433 11.0%
PERSONNEL EXPENSES 104,500 70,000 79,500 -23.9%
SUPPLIES & SERVICES 1,102,315 1,068,815 1,031,800 -6.4% TOTAL $ 9,217,073 $ 8,758,840 $ 9,723,063 5.5%
First Last
MANAGEMENT Employees Step Step
Police Chief 1 - 26,348

MID-MANAGEMENT
Police Captain with 6% POST 1 17,201 20,900
Support Services Commander 1 13,511 16,424
2 POLICE
Sergeant with POST Advanced 1 - 15,642
Sergeant with POST Advanced + SD 1 - 16,268
Sergeant with POST Advanced + Supv Cert 1 - 15,934
Sergeant with POST Adv, Supv Cert + SD 1 - 16,572
Police Officer 2 9,991 12,057
Police Officer + Shift Differential 1 10,391 12,539
Police Officer with POST Intermediate 1 10,491 12,660
Police Officer with POST Int + SD 2 10,910 13,166
Police Officer with POST Advanced 1 10,691 12,901
Police Officer with POST Advanced + SD 3 11,118 13,417
Detective with POST Advanced 2 11,190 13,504
Juvenile Officer with POST Advanced 0 11,190 13,504
Traffic Officer with POST Advanced 1 11,190 13,504
17 GENERAL - LOCAL 790
Community Services Officer 2 6,179 7,510
Public Safety Dispatch Supervisor 1 9,005 10,946
Dispatcher 4 7,507 9,123
Dispatcher with 2% POST Certificate+ SD 0 7,963 9,677
Dispatcher with 3% POST Certificate 0 7,732 9,396
Dispatcher with 4% POST Certificate 1 7,807 9,487
Dispatcher with 4% POST + SD 1 8,119 9,867
Police Records Specialist 1 6,572 7,984
10 CONFIDENTIAL
Administrative Assistant 1 6,658 8,097
Total 31
STAFF
2026-27
POLICE
6-7 Attachment A Agenda Repor Page 178
City of Piedmont Police
2026-27 Proposed Budget 101-0408
This Page Left Intentionally Blank
6-8 Attachment A Agenda Repor Page 179
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change
POLICE

SALARIES
REGULAR SALARIES 101-0408-010-001 4,701,166 4,277,000 4,918,780 105% PART TIME SALARIES 101-0408-010-002 200,000 140,700 231,750 116% OVERTIME SALARIES 101-0408-010-003 440,000 660,200 515,000 117% VACATION/COMP.-PAYOUT 101-0408-010-050 70,000 123,200 61,800 88% OBJECT TOTAL 101-0408-010 5,411,166 5,201,100 5,727,330 106%

HEALTH INSURANCE
MEDICAL INSURANCE 101-0408-011-001 693,616 628,000 858,533 124% DENTAL INSURANCE 101-0408-011-002 58,967 46,350 66,512 113% VISION PLAN 101-0408-011-003 7,458 5,900 7,458 100%
OBJECT TOTAL 101-0408-011 760,041 680,250 932,503 123%

RETIREMENT
PERS: NORMAL COST 101-0408-012-001 758,507 712,350 780,964 103% PERS: UAL PAYMENT 101-0408-012-003 916,000 916,000 1,015,470 111% PERS: COST SHARE 101-0408-012-004 (102,720) (113,700) (105,460) 103% OBJECT TOTAL 101-0408-012 1,571,787 1,514,650 1,690,974 108%

OTHER BENEFITS
FICA 101-0408-013-009 105,416 87,000 98,398 93%
LIFE INSURANCE 101-0408-013-001 22,418 11,725 24,292 108% DISABILITY INSURANCE 101-0408-013-002 4,750 2,800 3,511 74% UNIFORM ALLOWANCE 101-0408-013-003 46,500 37,800 46,500 100% MEDICARE INSURANCE 101-0408-013-005 78,460 76,500 83,055 106% CONCERN EAP PROGRAM 101-0408-013-006 6,720 5,200 5,200 77% AUTO ALLOWANCE 101-0408-013-007 3,000 3,000 - 0%
OBJECT TOTAL 101-0408-013 267,264 224,025 260,956 98%

PERSONNEL EXPENSES
MEMBERSHIPS/CONF/TRAINING 101-0408-031-001 25,000 25,000 25,000 100% P.O.S.T. 101-0408-031-004 70,000 45,000 45,000 64%
OFFICER WELLNESS (STATE GRANT) 101-0408-031-006 9,500 - 100% 9,500 OBJECT TOTAL 101-0408-031 104,500 70,000 79,500 76%

DEPARTMENT SUPPLIES
OFFICE SUPPLIES 101-0408-051-001 22,000 20,000 22,000 100% OBJECT TOTAL 101-0408-051 22,000 20,000 22,000 100%
TELEPHONE/INTERNET 101-0408-052-001 251,000 251,000 262,000 104% 6-9 Attachment A Agenda Repor Page 180
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change
POLICE

EQUIPMENT/MAIN/GAS/OIL
AUTO EXPENSE 101-0408-053-001 45,000 30,000 30,000 67%
OIL & GASOLINE 101-0408-053-002 45,000 45,000 50,000 111% OBJECT TOTAL 101-0408-053 90,000 75,000 80,000 89%

CONTRACT SERVICES
JAIL SERVICES/CRIME LAB 101-0408-054-001 40,000 30,000 40,000 100% ANIMAL SHELTER 101-0408-054-002 73,375 73,375 50,000 68% CAL-ID PROGRAM 101-0408-054-003 1,500 1,500 1,500 100%
OTHER CONTRACT SERVICES 101-0408-054-005 282,490 282,490 299,800 106% CROSSING GUARDS 101-0408-054-006 181,500 181,500 200,000 110% OBJECT TOTAL 101-0408-054 578,865 568,865 591,300 102%

OTHER EXPENSES
POLICE RESERVES 101-0408-056-002 3,000 3,000 3,000 100% CRIME PREVENTION 101-0408-056-003 3,500 3,500 3,500 100% OPERATING EQUIPMENT 101-0408-056-008 45,000 50,000 50,000 111% TUITION REIMBURSEMENT 101-0408-056-009 13,500 5,000 10,000 74% OBJECT TOTAL 101-0408-056 65,000 61,500 66,500 102%

INFORMATION SERVICES
HARDWARE 101-0408-060-001 10,000 7,000 10,000 100%
SOFTWARE 101-0408-060-002 85,450 85,450 - 0%
OBJECT TOTAL 101-0408-060 95,450 92,450 10,000 10%
TOTAL POLICE 9,217,073 8,758,840 9,723,063 105%
6-10 Attachment A Agenda Repor Page 181

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0408-031-001. MEMBERSHIP/CONF/TRAINING 25,000 25,000 25,000 101-0408-031-004. P.O.S.T. 70,000 45,000 45,000
101-0408-031-006. OFFICER WELLNESS (STATE GRANT) 9,500 0 9,500 101-0408-051-001. OFFICE SUPPLIES 22,000 20,000 22,000
101-0408-052-001. RADIO & TELEPHONE 251,000 251,000 262,000 101-0408-053-001. AUTO EXPENSE 45,000 30,000 30,000
101-0408-053-002. OIL & GASOLINE 45,000 45,000 50,000
101-0408-054-001. JAIL SERVICES/CRIME LAB 40,000 30,000 40,000 101-0408-054-002. ANIMAL REGULATION 73,375 73,375 50,000 Conferences provide the opportunity to attend a variety of workshops on current police practices, new legislation and programs. The police chief attends the California Police Chief, FBI National Academy, and International Association of Chiefs of Police conferences each year. The command officers also attend conferences during each fiscal year to enhance their knowledge and skill-sets.

In addition, the Department sends the Property Room Clerk and the Support Services Commander to the annual CAPE (California Association of Property and Evidence) Conference. Attendance at this conference is necessary for maintaining best practices in property and evidence collection and storage and the mitigation of errors that could result in liability to the Department and City.

Additionally, Department members maintain memberships in a variety of police and law enforcement associations in the state and county. The associations frequently meet monthly to exchange ideas.

Officer Wellness Grant , State of California
Peace Officer Standards and Training (P.O.S.T.) representatives annually inspect our training and recruitment records to ensure the police department is in compliance with P.O.S.T. regulations and legislative mandates. P.O.S.T reimburses the City for a limited number training courses and associated costs.

These funds cover the purchase of all office and departmental supplies. The Department routinely utilizes volume retail outlets when purchasing office supplies to minimize expenditures.

Service fees for City-wide internet and mobile communications, Cal-Net, and Alameda County This category includes replacement and repair of tires, brakes, lights, body damage and routine preventive servicing of police vehicles.

The Department calculated the costs by using the average annual usage (10,000 gallons) and estimated cost of $4.50 per gallon. The estimated per gallon cost includes product cost, taxes and delivery fees, all of which may vary due to market volatility.

Jail contracts with the Alameda County Sheriff’s Office includes booking fees and the housing of prisoners. This category is also used for the maintenance of the Department’s booking area and related booking materials. Crime and DNA laboratory services are also included in this account.

This account includes contract services to the City of Berkeley for animal shelter facilities. 6-11 Attachment A Agenda Repor Page 182

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0408-054-003. CAL-ID PROGRAM 1,500 1,500 1,500
101-0408-054-005. OTHER CONTRACT SERVICES 282,490 282,490 299,800 Total
First Two 4,500
CCW/Animal Licensing permittium 2,000
Lexipol 10,000
VM Ware 11,400
Alameda County Radio Repair 3,000
Axon (For Tasers) 11,400
Axon (For In-Car Cameras) 15,000
LEFTA 5,700
Net Motion 3,500
Identity Automation 6,600
Aladtec 4,000
Flock 135,200
Capture 3,400
Calico 3,000
Critical Reach 350
Crossroads 1,100
CopWare 750
EBRCSA 45,000
Evidence.com 31,000
Crime Tracer 2,900
Grand Total 299,800
101-0408-054-006. CROSSING GUARDS 181,500 181,500 200,000 Total
PUSD 75,000
City 125,000
Grand Total 200,000
101-0408-056-002. POLICE RESERVES 3,000 3,000 3,000
101-0408-056-003. CRIME PREVENTION 3,500 3,500 3,500
Item Description
CAL-ID is a statewide effort to increase the identification of criminal suspects through the comparison of latent fingerprints found at crime scenes with those on file with the State of California. The City of Piedmont and other Alameda County law enforcement agencies jointly fund this program. The City’s fee assessment is based on the population, however, Live Scan services are also reflected in the budgeted amount.

Uniforms and safety equipment for the reserve police officers, police chaplain, citizen volunteers, part-time community service officers and volunteer Explorer Scouts are purchased from this account.

For crossing guard services which are provided at PUSD schools throughout the City.

Crime prevention pamphlets, community outreach materials, and other public information brochures are paid from this account.

Item Description
6-12 Attachment A Agenda Repor Page 183

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0408-056-008. OPERATING EQUIPMENT 45,000 50,000 50,000 101-0408-056-009. TUITION REIMBURSEMENT 13,500 5,000 10,000 101-0408-060-001. HARDWARE 10,000 7,000 10,000
101-0408-060-002. SOFTWARE 85,450 85,450 0

END OF POLICE BUDGET
New World Systems provides the servicing and maintenance of the computer software in the Department. The service covers both the Standard and 24/7 Emergency Software Maintenance contracts for the police computer aided dispatch (CAD) system and records management system (RMS). It also pays for various investigative and analytical subscription services. Costs in this budget category are based on contractual agreement.

Department computers and other electronic hardware procurements Tuition reimbursement is provided as a benefit in the Memorandum of Understanding between the City of Piedmont and employee groups.

Department equipment, safety equipment for police officers, community service officers, range equipment and ammunition, citations, officer furniture, recruitment supplies and equipment are included in this account.
6-13 Attachment A Agenda Repor Page 184
City of Piedmont Fire
2026-27 Proposed Budget
Fire
7-1 Attachment
A Agenda Repor Page 185
City of Piedmont Fire
2026-27 Proposed Budget
This Page Left Intentionally Blank
7-2 Attachment A Agenda Repor Page 186
Fire Department
The Piedmont Fire Department protects life, property, and the environment through skilled response to fires, medical emergencies, and other hazards. The department is committed to delivering a high level of service through fast response times, well-trained personnel, and preparation for the full range of situations that may arise. Through response, prevention, and preparedness, the department works to keep Piedmont safe every day – and ready for the days when the unexpected happens.

Major Service Areas
Fire & Emergency Response
Fire and emergency response is the department’s core readiness function, ensuring that trained crews are prepared to respond quickly when lives, property, or the environment are at risk.

The Fire Department responds to fires and other emergencies, including vehicle collisions, hazardous materials incidents, flooding, and rescues. Staff are trained and equipped to respond to a wide range of incidents, with protocols in place to ensure firefighter safety and coordinated, effective response on every scene.

Emergency Medical Services
The Fire Department is committed to providing an exceptionally high level of emergency medical care. Firefighter-Paramedics deliver advanced life support on both ambulances and fire apparatus.

Piedmont is one of only four fire departments in Alameda County that provides ambulance transport – meaning patients receive continuous care from the same paramedics at the scene of the emergency all the way to their arrival at the hospital.

Fire Prevention
The Fire Department works to reduce the risk of fire in Piedmont through inspections, fire code enforcement, plan review, and public education. Staff inspect schools, businesses, and other properties for compliance with fire and life safety codes, and teach children about fire safety through outreach programs and school visits.

When fires do occur, the department conducts investigations to determine cause and origin, supporting both accountability and future prevention. 7-3 Attachment A Agenda Repor Page 187
Training
Piedmont firefighters train every day to be ready for whatever call comes next. This includes continuing education for paramedic and firefighter certifications, hands-on skills practice, scenario-based drills, and ongoing study of best practices.

Without a dedicated training facility, firefighters can often be seen honing their skills in the community – practicing in real-world environments that mirror the conditions they encounter on emergency calls. This daily investment in training allows the department to respond with confidence and competence to any emergency.

Disaster Readiness
The Fire Department leads Piedmont’s work to reduce the community’s vulnerability to large-scale emergencies, and to prepare residents and City staff to respond effectively when they occur.

Community-facing work focuses on the most significant risks facing Piedmont and encourages residents to take meaningful steps to protect their homes and families. This includes home hardening, fire-conscious landscaping, and household emergency planning.

The department also maintains the City’s Emergency Operations Plan and conducts training and exercises so that staff are prepared for a major incident response. 7-4 Attachment A Agenda Repor Page 188
Fire Department
Fire Chief
(1.0 FTE)
Captain /
Paramedic
(1.0 FTE)
Lieutenant /
Paramedic
(1.0 FTE)
Accounting
Clerk
Engineer /
Paramedic
(1.0 FTE)
Firefighter /
Paramedic
(4.0 FTE)
Firefighter /
EMT
(1.0 FTE)
Captain
(1.0 FTE)
Lieutenant /
Paramedic
(1.0 FTE)
Engineer /
Paramedic
(1.0 FTE)
Firefighter /
Paramedic
(3.0 FTE)
Firefighter /
EMT
(2.0 FTE)
Captain
(1.0 FTE)
Lieutenant /
Paramedic
(1.0 FTE)
Engineer
(1.0 FTE)
Firefighter /
Paramedic
(4.0 FTE)
Firefighter /
EMT
(1.0 FTE)
7-5 Attachment A Agenda Repor Page 189
City of Piedmont Fire
2026-27 Proposed Budget
This Page Left Intentionally Blank
7-6 Attachment A Agenda Repor Page 190
Approved Estimated Proposed Budget
Budget Expenditures Budget %
25/26 25/26 26/27 Change
SALARIES 5,112,149 $ 5,561,380 $ 5,220,007 $ 2.1%
FRINGE BENEFITS 3,346,313 $ 3,317,810 $ 3,670,156 $ 9.7% PERSONNEL EXPENSES 62,000 $ 52,000 $ 65,000 $ 4.8%
SUPPLIES & SERVICES 496,076 $ 501,376 $ 422,405 $ -14.9% TOTAL 9,016,538 $ 9,432,566 $ 9,377,568 $ 4.0%
First Last
MANAGEMENT Employees Step Step
Fire Chief 1 - 25,093

MID-MANAGEMENT
Fire Captain/Chief Officer & Paramedic 1 13,889 16,877
Fire Captain w/5% Fire Officer 1 12,793 15,544
Fire Captain w/ 10% Chief Officer 1 13,402 16,284
3 FIRE FIGHTERS
Lieutenant with FOC & Paramedic 3 - 14,772
Firefighter 3 9,614 11,042
Firefighter with 5% FOC 1 10,094 11,594
Firefighter with 12% Paramedic 8 10,767 12,367
Firefighter with FOC & Paramedic 3 11,248 12,919
Engineer with 5% FOC 3 10,598 12,173
21 Total 25

FIRE & PARAMEDIC
2026-27
STAFF
7-7 Attachment A Agenda Repor Page 191
City of Piedmont Fire
2026-27 Proposed Budget
This Page Left Intentionally Blank
7-8 Attachment A Agenda Repor Page 192
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change
FIRE

SALARIES
REGULAR SALARIES 101-0411-010-001 3,987,622 3,597,500 4,110,285 103% PART TIME SALARIES 101-0411-010-002 20,650 3,000 25,750 125% OVERTIME SALARIES: GENERAL 101-0411-010-003 681,450 1,608,600 660,000 97% VACATION/COMP.-PAYOUT 101-0411-010-050 22,000 11,800 22,000 100% OBJECT TOTAL 101-0411-010 4,711,722 5,220,900 4,818,035 102%

HEALTH INSURANCE
MEDICAL INSURANCE 101-0411-011-001 614,388 585,000 708,472 115% DENTAL INSURANCE 101-0411-011-002 42,199 39,000 44,281 105% VISION PLAN 101-0411-011-003 5,263 4,800 5,263 100%
OBJECT TOTAL 101-0411-011 661,850 628,800 758,016 115%

RETIREMENT
PERS: NORMAL COST 101-0411-012-001 824,792 858,000 832,978 101% PERS: UAL PAYMENT 101-0411-012-003 1,716,880 1,716,880 1,903,850 111% PERS: COST SHARE 101-0411-012-004 (207,125) (224,350) (197,716) 95% OBJECT TOTAL 101-0411-012 2,334,547 2,350,530 2,539,112 109%

OTHER BENEFITS
FICA 101-0411-013-009 1,280 190 1,596 125%
LIFE INSURANCE 101-0411-013-001 18,033 11,700 19,368 107% DISABILITY INSURANCE 101-0411-013-002 668 980 813 122%
UNIFORM ALLOWANCE 101-0411-013-003 30,450 26,400 30,450 100% MEDICARE INSURANCE 101-0411-013-005 68,319 78,700 69,860 102% CONCERN EAP PROGRAM 101-0411-013-006 5,000 4,500 3,900 78% OBJECT TOTAL 101-0411-013 123,750 122,470 125,987 102%

PERSONNEL EXPENSES
MEMBERSHIP/CONF/TRAINING 101-0411-031-001 37,000 37,000 40,000 108% TUITION REIMBURSEMENT 101-0411-031-002 5,000 5,000 5,000 100% OBJECT TOTAL 101-0411-031 42,000 42,000 45,000 107%

DEPARTMENT SUPPLIES
OFFICE SUPPLIES 101-0411-051-001 5,000 5,000 5,000 100% FIRE EQUIPMENT AND SUPPLIES 101-0411-051-002 25,000 25,000 30,000 120% CLOTHING/BOOTS 101-0411-051-003 49,600 49,600 64,000 129% OBJECT TOTAL 101-0411-051 79,600 79,600 99,000 124%
RADIO & TELEPHONE 101-0411-052-003 - - - -
7-9 Attachment A Agenda Repor Page 193
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change
FIRE

EQUIPMENT MAIN/GAS/OIL
VEHICLE MAINTENANCE 101-0411-053-001 50,000 80,000 50,000 100% OIL & GASOLINE 101-0411-053-002 33,000 25,000 33,990 103% ELECTRIC VEHICLE CHARGING 101-0411-053-003 1,000 500 500 50% OBJECT TOTAL 101-0411-053 84,000 105,500 84,490 101%

CONTRACT SERVICES
CONTRACT SERVICES 101-0411-054-001 49,976 49,976 32,415 65% OBJECT TOTAL 101-0411-054 49,976 49,976 32,415 65%
BUILDING MAINTENANCE 101-0411-055-001 5,000 2,000 5,000 100%

OTHER EXPENSE
EMERGENCY PREPAREDNESS 101-0411-056-003 50,000 35,000 45,000 90% FIRE PREVENTION 101-0411-056-004 5,000 7,800 5,000 100% PUBLIC SAFETY COMMITTEE 101-0411-056-005 1,500 - 100% 1,500 OBJECT TOTAL 101-0411-056 56,500 42,800 51,500 91%

INFORMATION SERVICES
SOFTWARE 101-0411-060-002 55,500 50,000 - 0%
OBJECT TOTAL 101-0411-060 55,500 50,000 - 0%
TOTAL: FIRE 8,204,445 8,694,576 8,558,555 104%
7-10 Attachment A Agenda Repor Page 194

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0411-031-001. MEMBERSHIP/CONF/TRAINING 37,000 37,000 40,000 Total
Academy 30,000
Fire Training & Memberships 10,000
Grand Total 40,000
101-0411-031-002. TUITION REIMBURSEMENT 5,000 5,000 5,000 101-0411-051-001. OFFICE SUPPLIES 5,000 5,000 5,000
101-0411-051-002. FIRE EQUIPMENT \ SUPPLIES 25,000 25,000 30,000 101-0411-051-003. CLOTHING/BOOTS 49,600 49,600 64,000
Total
Recruit Turnouts 30,000
Annual Clothing purchase 10,000
Regular turnout replacement 24,000
Grand Total 64,000
101-0411-053-001. VEHICLE MAINTENANCE 50,000 80,000 50,000 Professional meetings, association memberships, training conferences, periodical subscriptions, training certification fees along with federal, state and local mandated training are funded through this account. Examples are: California State Fire Marshal, Occupational Safety and Health Administration, Environmental Protection Agency, Federal Department of Transportation, California Department of Motor Vehicles, and the Insurance Services Office. Also, health and wellness training plus specific topics provided by outside contractors.

Item Description
This account funds all office supplies, including consumable computer related items.

Firefighting equipment and supplies such as: hand tools, power tools, fire hose, fittings and nozzles, batteries as well as other emergency response equipment are purchased and maintained through this non-capital account.

Personal Protective Equipment (turnouts, wildland coats & pants and safety boots) is scheduled for replacement based on a ten year life expectancy. This standard has been set by the Occupational Safety and Health Administration, the National Fire Protection Association, and the personal protective equipment manufactures. The goal is also to provide two sets of PPE (primary and back up, essentially five years apart so as not be purchasing too many sets in any one year).

Item Description
Annual maintenance and semi-annual services are performed on the Department’s two fire engines, ladder truck, brush patrol, utility vehicle, fire chief’s vehicle, and reserve staff vehicle. 7-11 Attachment A Agenda Repor Page 195

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0411-053-002. OIL/GASOLINE 33,000 25,000 33,990
101-0411-053-003. ELECTRIC VEHICLE CHARGING 1,000 500 500 101-0411-054-001. CONTRACT SERVICES 49,976 49,976 32,415 Total
Hose Testing 5,000
Ladder Testing 2,500
SCBA Maintenance 4,000
Policy Maintenance 8,315
Compressor Maintenance 4,000
Extingisher Maint 3,000
Gym Maint 900
Fire Station Water cooler 700
Gym Water Cooler 1,000
R&S Door 3,000
Grand Total 32,415
101-0411-055-001. BUILDING MAINTENANCE 5,000 2,000 5,000 101-0411-056-003. EMERGENCY PREPAREDNESS 50,000 35,000 45,000 Total
Wildfire Preparedness 10,000
EM Consulting Services 35,000
Grand Total 45,000
Item Description
Diesel, DEF, gasoline and lubrication products for the Department’s vehicles (ambulances not included) and the City Hall generator. Increase due to anticipated increase in fuel costs.

This account funds our laundry services, overhead door maintenance, injury/illness prevention and physicals, fitness training, servicing exercise equipment, servicing and certifying fire extinguishers, fire hose testing, maintaining the fire station fire protection system, Fire/EMS Dispatch Services, and the annual ladder testing & certification.

Item Description
The Fire Department oversees a major portion of this facility’s ongoing and required maintenance.

This account funds the maintenance and repair of the Department’s living quarters, business offices, apparatus floor, gym, and storage areas.

This account funds emergency preparedness training and exercises, supplies, equipment, repairs and maintenance of the City’s disaster containers, and the Emergency Operations Center. In addition this fund supports the Emergency Operations Plan. 7-12 Attachment A Agenda Repor Page 196

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0411-056-004. FIRE PREVENTION 5,000 7,800 5,000
101-0411-056-005. PUBLIC SAFETY COMMITTEE 1,500 0 1,500 101-0411-060-002. SOFTWARE 55,500 50,000 0
This account funds the Piedmont’s Public Safety Committee cost related to public safety announcements, brochures, and mailings in support of the Committee’s charge.

This account funds and maintains software used to file reports, track staffing and payroll, maintain the medical records data base, and New World maintenance and updates.

This account funds fire prevention publications, annual fire inspection forms and supplies, annual subscriptions to the California Fire Code, National Fire Protection Association and the Uniform Building Code. Other expenditures include equipment for community risk reduction related programs such as helmets, protective equipment and youth safety training. 7-13 Attachment A Agenda Repor Page 197
City of Piedmont Fire
2026-27 Proposed Budget
This Page Left Intentionally Blank
7-14 Attachment A Agenda Repor Page 198
City of Piedmont
Proposed 2026-27 Budget EXPENDITURES
APPROVED PROJECTED PROPOSED Budget
DESCRIPTION Account # 25/26 25/26 26/27 % Change
FIRE: PARAMEDICS

SALARIES
REGULAR SALARIES 101-0412-010-001 304,405 238,900 308,972 102% OVERTIME SALARIES: GENERAL 101-0412-010-003 92,925 101,200 90,000 97% VACATION/COMP.-PAYOUT 101-0412-010-050 3,097 380 3,000 97% OBJECT TOTAL 101-0412-010 400,427 340,480 401,972 100%

HEALTH INSURANCE
MEDICAL INSURANCE 101-0412-011-001 46,734 39,700 53,440 114% DENTAL INSURANCE 101-0412-011-002 3,098 2,750 3,252 105% VISION PLAN 101-0412-011-003 387 335 387 100%
OBJECT TOTAL 101-0412-011 50,219 42,785 57,079 114%

RETIREMENT
PERS: NORMAL COST 101-0412-012-001 56,567 56,600 54,967 97% PERS: UAL PAYMENT 101-0412-012-003 123,000 123,000 136,760 111% PERS: COST SHARE 101-0412-012-004 (13,380) (14,700) (11,529) 86% OBJECT TOTAL 101-0412-012 166,187 164,900 180,198 108%

OTHER BENEFITS
LIFE INSURANCE 101-0412-013-001 1,285 760 1,362 106%
UNIFORM ALLOWANCE 101-0412-013-003 2,250 1,850 2,250 100% MEDICARE INSURANCE 101-0412-013-005 5,805 5,300 5,832 100% CONCERN EAP PROGRAM 101-0412-013-006 420 400 320 76%
OBJECT TOTAL 101-0412-013 9,760 8,325 9,764 100%
PERSONNEL EXPENSES 101-0412-031-002 20,000 10,000 20,000 100%

DEPARTMENT SUPPLIES
MEDICAL SUPPLIES 101-0412-051-001 70,000 70,000 70,000 100% OBJECT TOTAL 101-0412-051 70,000 70,000 70,000 100%

EQUIPMENT MAIN/GAS/OIL
AMBULANCE MAINTENANCE 101-0412-053-001 10,000 25,000 10,000 100% OIL & GASOLINE 101-0412-053-002 24,000 15,000 20,000 83% OBJECT TOTAL 101-0412-053 34,000 40,000 30,000 88%
CONTRACT SERVICES 101-0412-054-001 61,500 61,500 50,000 81% TOTAL: PARAMEDICS 812,093 737,990 819,013 101%
TOTAL: FIRE/PARAMEDICS 9,016,538 9,432,566 9,377,568 104% 7-15 Attachment A Agenda Repor Page 199
City of Piedmont Fire
2026-27 Proposed Budget
This Page Left Intentionally Blank
7-16 Attachment A Agenda Repor Page 200

BUDGET NARRATIVES
2026
ANNUAL
BUDGET
2026
ANNUAL

ESTIMATED
2027
BUDGET

REQUEST
101-0412-031-002. MEDICAL TRAINING 20,000 10,000 20,000 101-0412-051-001. MEDICAL SUPPLIES 70,000 70,000 70,000 101-0412-053-001. AMBULANCE MAINTENANCE 10,000 25,000 10,000 101-0412-053-002. OIL/GASOLINE 24,000 15,000 20,000
101-0412-054-001. MEDICAL CONTRACT SERVICES 61,500 61,500 50,000 Total
Medical Director 14,700
Medical Waste 4,000
EMS Billing 17,000
IGT Program 14,300
Grand Total 50,000

END OF FIRE BUDGET
This account funds continuing education and re-certification for the Department’s Emergency Medical Technicians and Paramedics. This account also funds State and County EMS mandated, specialized training in the following areas: cardiac emergencies, trauma, communicable diseases, plus pediatric and geriatric medical emergencies.

This account funds disposable items used in patient treatment. Items funded include:
bandages, pharmaceuticals, oxygen administration supplies, medical related personal protective equipment, and cardiac monitor parts and supplies.

Annual maintenance and periodic repairs for the Department’s two ambulances.

The Department’s two ambulances are funded through this account. Increase for next year is based on probability of increased city-wide fuel usage and fuel costs.

This account funds services provided by outside contractors serving the Emergency Medical Services Division of Piedmont Fire Department. Among these are the Medical Director, medical waste removal service, oxygen supply, LUCAS Device service, cardiac monitor calibration and service, and gurney repair and service. Also included is the state IGT program fees for participation in Med-Cal reimbursement pool program.

Item Description
7-17 Attachment A Agenda Repor Page 201
City of Piedmont Other Funds
Proposed 2026 – 27 Budget
Other Funds
Attachment A Agenda Repor Page 202
City of Piedmont Other Funds
Proposed 2026 – 27 Budget
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Attachment A Agenda Repor Page 203
City of Piedmont Summary of Fund Types
Proposed 2026 – 27 Budget

TABLE OF CONTENTS

Fund Page
Abandoned Vehicle 8-1
Athletic Facility Preservation 8-2
COPS 8-3
Gas Tax 8-4
Measure BB 8-5
Measure D 8-6
Measure F 8-7
Urban County CDBG 8-8
Traffic Safety Fund 8-9
Private Contribution Fund 8-10
SB1 8-11
CAPITAL PROJECTS FUNDS – Funds used to account for and report financial resources that are restricted, committed or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets.

Fund Page
Capital Improvement Projects 8-12
Equipment Replacement 8-13
Facility Capital Projects 8-24
Facility Maintenance 8-27
ENTERPRISE FUNDS – Funds used to report any activity for which a fee is charged to external users for good or services.

Fund Page
Sewer 8-29
INTERNAL SERVICE FUNDS – Funds used to report activity that provides goods or services to other funds, departments, or agencies of the primary government or other governments on a cost reimbursement basis.

Fund Page
Liability Insurance 8-31
Workers Compensation 8-32
Attachment A Agenda Repor Page 204
City of Piedmont Other Funds
Proposed 2026 – 27 Budget
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Attachment A Agenda Repor Page 205
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 43,455
PROPOSED REVENUE 2026-27
VEHICLE REGISTRATION FEE 5,150
PROPOSED EXPENDITURES 2026-27 (A) 0
PROPOSED TRANSFERS 2026-27
TRANSFER-OUT 0
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 48,605

ABANDONED VEHICLE FUND
In 1990, the state enacted legislation allowing creation of county-based vehicle service authorities.

In 1993, the Alameda County Abandoned Vehicle Abatement Authority was formed and imposed a $1 annual registration fee on vehicles registered to owners with addresses in the County. The fees are collected by the DMV and distributed to the Authority. Fees are then allocated to participating agencies based on a percentage of vehicles abated, population, and land area of each agency. The program must be renewed every 10 years and is set to expire May 31, 2033.
8-1
Attachment A Agenda Repor Page 206
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 760,032
PROPOSED REVENUE 2026-27
PARTICIPANT FEES 138,000
PROPOSED EXPENDITURES 2026-27 (25,000)
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 873,032
PROPOSED EXPENDITURES 2026-27 DETAIL
PUSD PAYMENT $ 25,000

ATHLETIC FACILITY PRESERVATION FUND
In July 2012, the City Council approved Resolution 77-12 that established an Athletic Facilities Preservation fee of $25 per participant in City Recreation Department athletic programs. Proceeds from the surcharge generated by programs taking place at PUSD facilities are paid to the District. Proceeds from programs taking place at City facilities will be retained in the City’s Athletic Facilities Preservation Fund.

The fees are to be used for significant repair, restoration, and refurbishment of athletic facilities. Facility improvements include but are not limited to replacement of artificial turf, new track surfaces, and resurfacing tennis courts. City expenditures from the Athletic Facilities Preservation Fund require City Council approval. 8-2
Attachment A Agenda Repor Page 207
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 254,412 $
PROPOSED REVENUE 2026-27 141,000
PROPOSED EXPENDITURES 2026-27 (75,000)
ESTIMATED FUND BALANCE, JUNE 30, 2027 320,412 $
PROPOSED EXPENDITURES 2026-27 DETAIL
FACILITY UPDATES 50,000
TECHNOLOGY/SOFTWARE 25,000
TOTAL PROPOSED EXPENDITURES 75,000 $
The Citizens Option for Public Safety (COPS) program is a supplemental funding source for local governments. Funds are allocated annually by the State Controller to local governments for front line law enforcement services. COPS funds are allocated among cities and counties and special districts that provide law enforcement services based on population. Each agency is to be allocated a minimum of $100,000.

COPS FUND
8-3
Attachment A Agenda Repor Page 208
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 359,497
PROPOSED REVENUE 2026-27 334,537
PROPOSED EXPENDITURES 2026-27 (50,000)
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 644,034
PROPOSED EXPENDITURES 2026-27 DETAIL
MORAGA AVENUE PEDESTRIAN SAFETY PFA $ 50,000
TOTAL PROPOSED EXPENDITURES $ 50,000

GAS TAX FUND
California's excise taxes on gasoline come to 50.5 cents per gallon. That includes 12.7 cents per gallon from Senate Bill 1 that became law to improve infrastructure and develop transportation programs across the state.
8-4
Attachment A Agenda Repor Page 209
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 1,744,790
PROPOSED REVENUE 2026-27 1,135,220
PROPOSED EXPENDITURES 2026-27 (506,680)
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 2,373,330
PROPOSED EXPENDITURES 2026-27 DETAIL
MORAGA AVENUE PEDESTRIAN SAFETY PFA 300,000
2027 STREET RESURFACING - DESIGN 150,000
PARK / ST JAMES PEDESTRIAN SAFETY - DESIGN 25,000
PIEDMONT SAFER STREETS REPORT - UPDATE 31,680
$ 506,680

MEASURE BB FUND
Measure BB is a tax that was approved by the voters of Alameda County in November 2014, which implemented a 30 year Transportation Expenditure Plan. The measure extended Measure B which was the original 0.5 percent transportation sales tax approved in 2000 from ending April 1, 2022 to April 1, 2045 and increased the tax by 0.5 percent. This result in a 1 percent total sales tax in the County dedicated to transportation expenses. The City receives a portion of the proceeds to be used for transportation-related expenditures. The Measure BB Fund accounts for the direct funding from the measure for local street projects and bicycle and pedestrian projects based on population and road mileage provided by the additional 0.5 percent.
8-5
Attachment A Agenda Repor Page 210
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 57,300
PROPOSED REVENUE 2026-27 35,500
PROPOSED TRANSFERS 2026-27
TRANSFER-OUT: GENERAL FUND (25,000)
PROPOSED EXPENDITURES 2026-27 (21,500)
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 46,300
PROPOSED EXPENDITURES 2026-27 DETAIL
MEASURE D PROGRAM $ 15,000
IMPORT MITIGATION PROGRAMS 5,000
SB 1383 LOCAL ASSISTANCE 1,500
TOTAL PROPOSED EXPENDITURES 21,500 $

MEASURE D FUND
The Alameda County Waste Reduction and Recycling Initiative (Measure D) levies a surcharge on solid waste landfilled in Alameda County. Specified percentages of surcharge funds are disbursed to cities and sanitary districts that meet certain criteria contained in the law. Measure D funds must be used for the continuation and expansion of municipal waste reduction programs.

The City's Measure D funds include funding from the State Beverage Container Recycling payment program encouraging further recycling of bottles and cans. 8-6
Attachment A Agenda Repor Page 211
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 153,172
PROPOSED REVENUE 2026-27 43,250
PROPOSED EXPENDITURES 2026-27 (50,000)
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 146,422
PROPOSED EXPENDITURES 2026-27 DETAIL
OAKLAND AVE BRIDGE REPAIR STUDY $ 50,000
TOTAL PROPOSED EXPENDITURES 50,000

MEASURE F FUND
The Measure F Alameda County Vehicle Registration Fee (Measure F Program) was approved by the voters in November 2010. The collection of the $10 per year vehicle registration fee started in 2011. The goal of the VRF program is to sustain the transportation network and reduce traffic congestion and vehicle related pollution.

The Measure F Fund accounts for this funding for local street maintenance projects. The City's use of Measure F funds relates to street resurfacing projects, roadway safety improvements, and curb, gutter, cuts and sidewalk replacement.
8-7
Attachment A Agenda Repor Page 212
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 15,215
PROPOSED REVENUE 2026-27 40,000
PROPOSED EXPENDITURES 2026-27 0
PROPOSED TRANSFERS 2026-27 (40,000)
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 15,215

URBAN COUNTY CDBG FUND
The U.S. Department of Housing and Urban Development (HUD) awards Community Development Block Grant (CDBG) funds annually to cities and counties. Funds may be used for projects including housing rehabilitation, new construction and housing utilization, economic development, handicap-accessible, public improvements, and fair housing. Funds are received by the Alameda County Board of Supervisors for the Urban County entitlement jurisdictions that include the cities of Piedmont, Albany, Dublin, Emeryville, and Newark.

CDBG funds are made available effective July 1 each year and are disbursed to jurisdictions after approved projects are completed. The City has used these funds in the past for the removal of architectural barriers to make public facilities handicap accessible. 8-8
Attachment A Agenda Repor Page 213
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 52,001
PROPOSED REVENUE 2026-27
FEES & FINES 40,000
PROPOSED EXPENDITURES 2026-27 16,000
PROPOSED TRANSFERS 2026-27
TRANSFER-OUT: GENERAL FUND (25,000)
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 51,001
PROPOSED EXPENDITURES 2026-27 DETAIL
PARKING CITATION CODES/FEES $ 16,000

TRAFFIC SAFETY FUND
The Traffic Safety Fund was established to record City revenue from Vehicle Code fines and fees, and parking ticket citation fees. The revenue comes to the City from Alameda County and the Superior Court of California as a result of Vehicle Code violations and parking enforcement efforts by the Police Department. At the end of each fiscal year, revenue in the Fund is transferred to the General Fund. 8-9
Attachment A Agenda Repor Page 214
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 25,781
PROPOSED REVENUE 2026-27 45,000
PROPOSED TRANSFERS 2026-27
TRANSFER-OUT (45,000)
ESTIMATED FUND BALANCE, JUNE 30, 2027 25,781 $

PRIVATE CONTRIBUTION FUND
Over its history, the City has undertaken equipment acquisitions and capital projects due in large part to the generous contributions by individuals, families, and organizations in the Piedmont community.

The Piedmont spirit includes residents and the community making private contributions toward public projects. The Private Contributions Fund was established to record and account for private donations to the City. The Fund allows for acknowledging and adhering to any restricted use provisions related to each donation.
8-10
Attachment A Agenda Repor Page 215
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 3,216
PROPOSED REVENUE 2026-27 316,163
PROPOSED EXPENDITURES 2026-27 0
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 319,379
Road Maintenance and Rehabilitation - SB 1
Senate Bill 1 establishes the Road Maintenance and Rehabilitation Program to address deferred maintenance on state highway and local street and road systems. The RMRP will receive revenue from a new 12-cent/gallon gasoline excise tax and vehicle registration surcharges. This new "Gas Tax" can be used for construction, maintenance and operation of public streets and highways.
8-11
Attachment A Agenda Repor Page 216
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ -
PROPOSED REVENUE 2026-27 750,000
PROPOSED EXPENDITURES 2026-27 (750,000)
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ -
PROPOSED EXPENDITURES 2026-27 DETAIL
STREET PROJECTS $ 750,000

CAPITAL IMPROVEMENTS PROJECTS
8-12
Attachment A Agenda Repor Page 217
City of Piedmont
Proposed Budget
Other Funds

EQUIPMENT REPLACEMENT FUND
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 3,642,042
PROPOSED REVENUE 2026-27
INTEREST 50,000
PROPOSED REVENUE 2026-27 0
PROPOSED EXPENDITURES 2026-27 (1,011,300)
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 2,680,742
8-13
Attachment A Agenda Repor Page 218
FY2026-27
Amount
Communications
Broadcast Ctrl. and Council Chambers A/V 300,000
Video Server 20,000
Public Works:

Pickup Truck 100,000
Recreation
Hybrid/EV Van or Truck 73,000
Copy Machine 15,000
Police:

Automobile - Chief's Vehicle 100,000
Safety Gear 15,000
Fire:

Cardiac EKG Monitors 120,000
IT:

Desktop Computer Replacements 40,800
PD: Radio Consolettes 25,000
Facility Door Access 50,000
Duo MFA Devices 7,500
Uninterupted Power Supply 20,000
PD: Server Replacement 125,000
Total Proposed Expenditures $ 1,011,300
Description
8-14
Attachment A Agenda Repor Page 219
Fiscal Begin Planned End
Year Balance Funding Interest Expenditures Balance
17/18 $ 3,937,414 $ 517,193 $ (651,165) $ 3,803,442
18/19 3,803,442 433,000 81,148 (1,216,799) 3,100,791
19/20 3,100,791 523,862 76,067 (333,196) 3,367,524
20/21 3,367,524 270,586 13,195 (391,501) 3,259,804
21/22 3,259,804 1,410,121 (28,188) (179,226) 4,462,511
22/23 4,462,511 227,248 58,713 (1,050,258) 3,698,214
23/24 3,698,214 800,000 146,799 (566,779) 4,078,235
24/25 4,078,235 850,000 135,000 (972,458) 4,090,777
25/26 4,090,777 500,000 50,000 (672,368) 3,968,409
26/27 3,968,409 0 75,000 (1,011,300) 3,032,109
27/28 3,032,109 600,000 90,963 (1,089,116) 2,633,956
28/29 2,633,956 500,000 79,019 (1,254,948) 1,958,026
29/30 1,958,026 500,000 58,741 (1,766,797) 749,970
30/31 749,970 750,000 22,499 (611,163) 911,306
31/32 911,306 500,000 27,339 (445,046) 993,598
32/33 993,598 500,000 29,808 (366,447) 1,156,959
33/34 1,156,959 300,000 34,709 (271,000) 1,220,668
34/35 1,220,668 300,000 36,620 (146,000) 1,411,288
Total 3,937,414 $ $ 9,482,011 $ 987,431 $ (12,995,568) $ 1,411,288

EQUIPMENT REPLACEMENT FUND ACTIVITY
8-15
Attachment A Agenda Repor Page 220
Acquired Life Replace 24/25 25/26 26/27 27/28
1 Copy Machine (Finance) 2025 10 2035 12,040
2 Copy Machine (Administration) 2023 10 2033
Total Administration 12,040 0 0 0

COMMUNICATIONS
1 Video Equipment Upgrade 2025 11 2036 45,504
2 Video Server 2024 5 2026 20,000
3 Broadcast Control and Council Chambers A/V 2009 10 2019 300,000 Total COMMUNICATIONS 45,504 0 320,000 0
x Pickup Truck - Dodge 1500 (#20) 2017 10 2027 100,000
x Pickup Truck - RAM 2500 (#21) 2019 10 2029
x Pickup Truck - RAM 2500 (#23) 2018 12 2030
x Flatbed Pickup - GMC Sierra 3500 (#24) 2018 15 2033
x Pickup Truck - FORD F-350 (#25) 2015 12 2027
x Pickup Truck - FORD F-450 (#26) 2013 10 2023 150,000
x 2010 CCTV Van (#28) 2026 15 2041 350,000
x Street Sweeper - Freightliner Tymco (#33) 2021 20 -
CASE 1840 SKID Steer (#41) 1999 20 2019 150,000
x Copy Machine (Public Works) 2023 10 2033
QZ3 Portable Inspection System Storm Drain Ca 2025 10 2035 32,052 CCTV OZIII Camera & Assembly (Sewer Fund) 2022 10 2032
Total Public Works 32,052 350,000 100,000 300,000
Administration
Public Works
8-16
Attachment A Agenda Repor Page 221
Acquired Life Replace
1 Copy Machine (Finance) 2025 10 2035
2 Copy Machine (Administration) 2023 10 2033
Total Administration

COMMUNICATIONS
1 Video Equipment Upgrade 2025 11 2036
2 Video Server 2024 5 2026
3 Broadcast Control and Council Chambers A/V 2009 10 2019 Total COMMUNICATIONS
x Pickup Truck - Dodge 1500 (#20) 2017 10 2027
x Pickup Truck - RAM 2500 (#21) 2019 10 2029
x Pickup Truck - RAM 2500 (#23) 2018 12 2030
x Flatbed Pickup - GMC Sierra 3500 (#24) 2018 15 2033
x Pickup Truck - FORD F-350 (#25) 2015 12 2027
x Pickup Truck - FORD F-450 (#26) 2013 10 2023
x 2010 CCTV Van (#28) 2026 15 2041
x Street Sweeper - Freightliner Tymco (#33) 2021 20 -
CASE 1840 SKID Steer (#41) 1999 20 2019
x Copy Machine (Public Works) 2023 10 2033
QZ3 Portable Inspection System Storm Drain Ca 2025 10 2035 CCTV OZIII Camera & Assembly (Sewer Fund) 2022 10 2032
Total Public Works
Administration
Public Works
28/29 29/30 30/31 31/32 32/33 33/34 34/35 Total
12,040
20,000 31,630
0 0 0 0 20,000 0 0 43,670
85,491
20,000 51,167
303,610
0 0 0 20,000 0 0 0 440,268
100,000
100,000 157,661
75,000 75,000
125,000 125,000
125,000 125,000
50,000 200,000
350,000
0 150,000
20,000 20,000
30,000 62,052
0 125,000 105,000 125,000 100,000 70,000 0 0 1,364,713
8-17
Attachment A Agenda Repor Page 222
Acquired Life Replace 24/25 25/26 26/27 27/28
1 Hybrid or Electric Van/Truck 2007 15 2022 73,000
Electric Golf Cart 2024 10 2034 36,556
2 Copy Machine 2019 6 2025 15,000
Total Recreation 36,556 0 88,000 0
Automobile - Patrol Unit (Ford) 2025 5 2030 103,644
Automobile - Patrol Unit (Ford) 2025 5 2030 91,747
Automobile - Patrol Unit (Ford Explorer) 2020 5 2025 100,000 Automobile - Patrol Unit (Ford) 2018 5 2023 101,144
Automobile - Patrol Unit (Ford) 2018 5 2023 101,144
Automobile - Detective's Unit (Ford) 2022 7 2029 -
Automobile - Captain's Unit (Ford) 2023 8 2031
Automobile - Chief's Unit (Ford) 2021 7 2028 100,000
Vehicle - Motorcycle 2019 8 2027 40,000
Vehicle - Animal Control Truck 2023 8 2031
Vehicle - Parking Enforcement Unit 2020 7 2027
Police Bicycles 2025 10 2035 6,000
Radio Equipment (PORTABLE) 2023 7 2030
Safety Gear 2016 10 2026 15,000 -
Hand Guns 2009 10 2019
Speed Signs 2016 N/A 50,000
Electronic Traffic Citation Devices (5) 2025 5 2030
Parking/Admin Electronic Ticket Devices (4) 2021 5 2026 18,500 Licences for CAD\CRM 2023 ?
Audio Logger 2022 5 2027 30,000
Copy Machine - PD 2019 10 2029
Copy Machine - Dispatch 2023 6 2029
Total Police 397,679 18,500 115,000 226,000
Recreation
Police
8-18
Attachment A Agenda Repor Page 223
Acquired Life Replace
1 Hybrid or Electric Van/Truck 2007 15 2022
Electric Golf Cart 2024 10 2034
2 Copy Machine 2019 6 2025
Total Recreation
Automobile - Patrol Unit (Ford) 2025 5 2030
Automobile - Patrol Unit (Ford) 2025 5 2030
Automobile - Patrol Unit (Ford Explorer) 2020 5 2025
Automobile - Patrol Unit (Ford) 2018 5 2023
Automobile - Patrol Unit (Ford) 2018 5 2023
Automobile - Detective's Unit (Ford) 2022 7 2029
Automobile - Captain's Unit (Ford) 2023 8 2031
Automobile - Chief's Unit (Ford) 2021 7 2028
Vehicle - Motorcycle 2019 8 2027
Vehicle - Animal Control Truck 2023 8 2031
Vehicle - Parking Enforcement Unit 2020 7 2027
Police Bicycles 2025 10 2035
Radio Equipment (PORTABLE) 2023 7 2030
Safety Gear 2016 10 2026
Hand Guns 2009 10 2019
Speed Signs 2016 N/A
Electronic Traffic Citation Devices (5) 2025 5 2030
Parking/Admin Electronic Ticket Devices (4) 2021 5 2026 Licences for CAD\CRM 2023 ?
Audio Logger 2022 5 2027
Copy Machine - PD 2019 10 2029
Copy Machine - Dispatch 2023 6 2029
Total Police
Recreation
Police
28/29 29/30 30/31 31/32 32/33 33/34 34/35 Total
73,000
36,556
33,000 18,000
0 0 0 0 18,000 0 0 142,556
100,000 203,644
100,000 191,747
200,000 100,000
201,144 100,000
201,144 100,000
100,000 100,000
100,000 100,000
100,000 - 100,000
40,000
115,000 115,000
57,000 57,000
6,000
205,000 205,000
15,000
30,000 30,000
50,000
19,000 19,000
38,500 20,000
100,000 100,000
30,000
14,000 14,000
7,500 7,500
237,500 696,000 214,000 120,000 0 100,000 0 2,024,679
8-19
Attachment A Agenda Repor Page 224
Acquired Life Replace 24/25 25/26 26/27 27/28
2012 Fire Engine - Pumper 2012 20 2032
2018 Ambulance (Reserve) 2018 10 2028
2025 Ambulance 2025 10 2035 392,976
Chief's Vehicle (Lightning) 2023 10 2033 -
City Pool Vehicle (Tahoe) 2017 10 2028 566 100,000
Automated External Defibrillators Various 10 Various
Cardiac EKG Monitors 2018 10 2028 120,000
LUCAS Device (CPR Machine) Various 10 Various 50,000
Emergency Generator 2008 20 2028 100,000
SCBA (Self contained Breathing App) (19) 2014 10 2024 239,000 Radios (Wildland - Mobile) 2024 6 2030
Total Fire 393,542 50,000 120,000 439,000
Fire
8-20
Attachment A Agenda Repor Page 225
Acquired Life Replace
2012 Fire Engine - Pumper 2012 20 2032
2018 Ambulance (Reserve) 2018 10 2028
2025 Ambulance 2025 10 2035
Chief's Vehicle (Lightning) 2023 10 2033
City Pool Vehicle (Tahoe) 2017 10 2028
Automated External Defibrillators Various 10 Various
Cardiac EKG Monitors 2018 10 2028
LUCAS Device (CPR Machine) Various 10 Various
Emergency Generator 2008 20 2028
SCBA (Self contained Breathing App) (19) 2014 10 2024
Radios (Wildland - Mobile) 2024 6 2030
Total Fire
Fire
28/29 29/30 30/31 31/32 32/33 33/34 34/35 Total
900,000 900,000
500,000 500,000
392,976
100,000 100,000
100,566 -
10,000 10,000 20,000
90,000 210,000
100,000 50,000
100,000
75,000 314,000
100,000 100,000
0 675,000 910,000 150,000 0 100,000 0 0 2,837,542
0 8-21
Attachment A Agenda Repor Page 226
Acquired Life Replace 24/25 25/26 26/27 27/28
IT Related
Desktop Computer Replacement 2014 5 Vary 41,677 24,725 40,800 41,616 Printer Replacement 5 Vary
iPads 3 Vary
Scanners - support Laserfiche implementation 2 Vary
Dispatch Center Printer (Police) 2018 7 2025 13,407
Police Backup Appliance
Police UPS 20,000
Police Radio Consolettes 2017 10 2027 25,000
New World Upgrade (Fire) / replaced with ESO 2016 10 2026 Records Mgmt Software Upgrade 2019 10 2029
Door Access Parks & Rec, City Hall, Pub Works 100,000 50,000 IT Infrastructure: N/A Vary
CH Backup Appliance
Servers - City Hall (Nutanix) 69,643
Firewalls
Network Equipment 2026 7 2033 37,500
Duo MFA Devices 7,500
UPS 20,000
UPS KCOM 2,500
PD - Video Replacement 2,000
PD - Nutanix Replacement 2020 7 2027 125,000
Telecommunications 2017 10 2027 80,000
Total IT 55,084 253,868 268,300 124,116
Unallocated
Total - All Departments 972,458 672,368 1,011,300 1,089,116 8-22
Attachment A Agenda Repor Page 227
Acquired Life Replace
IT Related
Desktop Computer Replacement 2014 5 Vary
Printer Replacement 5 Vary
iPads 3 Vary
Scanners - support Laserfiche implementation 2 Vary
Dispatch Center Printer (Police) 2018 7 2025
Police Backup Appliance
Police UPS
Police Radio Consolettes 2017 10 2027
New World Upgrade (Fire) / replaced with ESO 2016 10 2026 Records Mgmt Software Upgrade 2019 10 2029
Door Access Parks & Rec, City Hall, Pub Works
IT Infrastructure: N/A Vary
CH Backup Appliance
Servers - City Hall (Nutanix)
Firewalls
Network Equipment 2026 7 2033
Duo MFA Devices
UPS

UPS KCOM
PD - Video Replacement
PD - Nutanix Replacement 2020 7 2027
Telecommunications 2017 10 2027
Total IT
Unallocated
Total - All Departments
28/29 29/30 30/31 31/32 32/33 33/34 34/35 Total
0 42,448 43,297 44,163 45,046 45,947 46,000 46,000 395,319 0 0
0 10,000 10,000
75,000 75,000
20,000 20,000
0 0
50,000
0 50,000 50,000 100,000
100,000 100,000
50,000 50,000
35,000 35,000
7,500 7,500 22,500
20,000 5,000 45,000
5,000 2,500
50,000 50,000 50,000 50,000 200,000
125,000 250,000
80,000
217,448 55,797 116,663 205,046 158,447 171,000 146,000 1,437,819 1,254,948 1,766,797 611,163 445,046 366,447 271,000 146,000 8,296,747 8-23
Attachment A Agenda Repor Page 228
City of Piedmont
Proposed Budget Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 4,909,019
PROPOSED REVENUE 2026-27 125,000
#REF! 45,000
PROPOSED EXPENDITURES 2026-27 (2,355,000)
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 2,724,019
(A) PROPOSED EXPENDITURES 2026-27 DETAIL
COMMUNITY HALL $ 100,000
RECREATION BUILDING 100,000
CITY HALL/FIRE STATION 350,000
POLICE STATION 250,000
801 MAGNOLIA 150,000
CORPORATION YARD 300,000
HAMPTON PRESCHOOL 75,000
HIGHLAND AVE 75,000
PARK IRRIGATION 100,000
PARK PATHWAY REPAIRS 115,000
HAMPTON PARK 100,000
LINDA BEACH PARK IMPROVEMENTS 100,000
TRIANGLE PARK 250,000
STORM DRAIN - CAP PROJECTS 100,000
SUSTAINABILITY 190,000
TOTAL PROPOSED EXPENDITURES 2,355,000 $

FACILITY CAPITAL PROJECT FUND
8-24
Attachment A Agenda Repor Page 229
ACTUAL
FY2024-25 FY2025-26 FY2026-27 FY2027-28 FY 2028-29 FY2029-30 Beginning Balance $ 9,849,211 10,457,363 $ 4,909,019 $ 2,724,019 $ 812,019 $ (9,811,981) $ General Fund Subsidy $ 1,000,000 1,500,000 $
ARPA Funding 319,714 1,497,984 - - - -
Contributions / Other 150,000 122,223 45,000 245,000
Interest 150,000 507,620 125,000 100,000 10,000 10,000
Total Revenue $ 619,714 3,627,827 $ 170,000 $ 1,345,000 $ 10,000 $ 10,000 $ Expenditures:

Facilities $ (1,258,837) (1,958,225) $ (1,325,000) $ (1,525,000) $ (8,250,000) $ (8,800,000) $ Parks (470,574) (1,042,995) (665,000) (830,000) (1,950,000) (950,000) Tennis Courts (224,970) (22,663) - (20,000) (250,000) - Sustainability (19,087) (190,000) - (382,000) (34,000) (36,000) Storm Drains (70,285) (400,000) (100,000) (100,000) (150,000) (1,000,000) Green Infrastructure - (1,700) (75,000) (400,000) - (50,000) Community Pool (1,487,393) (2,823,394) - - - -
Miscellaneous (5,445) (10,317) - - - -
Total Expenditures $ (4,235,979) $ (5,559,906) $ (2,355,000) $ (3,257,000) $ (10,634,000) $ (10,836,000) Ending Balance $ 9,849,211 $ 4,909,019 $ 2,724,019 $ 812,019 $ (9,811,981) $ (20,637,981)

FACILITIES CAPITAL
City of Piedmont
Five Year Capital Improvement Program

FORECAST
8-25
Attachment A Agenda Repor Page 230
Aquatic Center
Aquatic Center Project $ 1,487,393 207,204 $ 2,823,394 $ - $ - $ - $ - $ - $ Total Aquatic Center $ 1,487,393 207,204 $ 2,823,394 $ - $ - $ - $ - $ - $ Facilities
Community Hall $ - - $ - $ 100,000 $ 100,000 $ - $ - $ 150,000 $ Recreation Building $ - - $ - $ 100,000 $ 400,000 $ 850,000 $ 100,000 $ 100,000 $ City Hall/Fire Station $ 198,146 - $ 318,837 $ 350,000 $ 50,000 $ 5,300,000 $ 7,550,000 $ 7,600,000 $ Police/Veterans Hall $ 1,732,734 322,066 $ 940,000 $ 250,000 $ 600,000 $ 1,600,000 $ 1,000,000 $ 5,000,000 $ Corporation Yard $ 27,345 - $ - $ 300,000 $ - $ 500,000 $ - $ - $ 801 Magnolia $ - - $ - $ 150,000 $ 300,000 $ - $ 150,000 $ - $ Carriage House Evaluation $ - - $ - $ - $ - $
Schoolmates (Beach, WW, $ - - $ - $ - $ 75,000 $ - $ - $ - $ Hampton Preschool $ - - $ - $ 75,000 $ - $ - $ - $ - $
Total Facilities $ 1,958,225 322,066 $ 1,258,837 $ 1,325,000 $ 1,525,000 $ 8,250,000 $ 8,800,000 $ 12,850,000 $ Green Infrastructure
Fairway/Grand $ - - $ 1,700 $ - $ - $ - $ - $ - $
Lower Grand/Grand $ - - $ - $ - $ - $ - $ 50,000 $ 200,000 $ Highland Ave $ - - $ - $ 75,000 $ 400,000 $ - $ - $ - $ Total Green Infrastructure $ - 200,000 $ 1,700 $ 75,000 $ 400,000 $ - $ 50,000 $ 200,000 $ Parks
Park Irrigation $ - - $ - $ 100,000 $ 250,000 $ 350,000 $ 150,000 $ - $ Park Pathway Repairs $ 35,700 1,374 $ 110,000 $ 115,000 $ 125,000 $ 100,000 $ 100,000 $ 100,000 $ Hampton Park $ - - $ - $ 100,000 $ 200,000 $ - $ 500,000 $ - $ Crocker Park $ 35,465 157,890 $ 25,000 $ - $ 50,000 $ - $ - $ - $ Piedmont Park Improvements $ 294,507 105,861 $ 325,000 $ - $ 130,000 $ 1,000,000 $ - $ - $ Dracena Park Improvements $ 7,568 131,306 $ 25,000 $ - $ 75,000 $ - $ - $ - $ Linda Beach Park Improvements $ 11,519 - $ 425,000 $ 100,000 $ - $ 500,000 $ 200,000 $ 1,500,000 $ Triangle Park $ 25,051 30,000 $ 120,000 $ 250,000 $ - $ - $ - $ - $ Coaches Field Improvements $ 60,764 - $ 12,995 $ - $ - $ - $ - $ - $ Total Parks $ 426,431 $ 470,574 $ 1,042,995 $ 665,000 $ 830,000 $ 1,950,000 $ 950,000 $ 1,600,000 Storm Drain
Misc. Storm Drain Systems $ 70,285 8,224 $ 50,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ Sharon Ave Drainage Imp. $ - - $ 350,000 $ - $ - $ - $ - $ - $ Pacific Ave Drainage Imp. $ - - $ - $ - $ - $ 50,000 $ 900,000 $ - $ Ramona Drainage Imp. $ - - $ - $ - $ - $ - $ - $ 50,000 $ Total Storm Drain $ 8,224 $ 70,285 $ 400,000 $ 100,000 $ 100,000 $ 150,000 $ 1,000,000 $ 150,000 Sustainability
Install EV Charging Infrastructure $ - - $ - $ 100,000 $ 250,000 $ - $ - $ - $ EV Charging Infrastructure $ - 18,240 $ - $ 60,000 $ - $ - $ - $ - $ Upgrade Park Lights to LED $ - - $ - $ - $ 100,000 $ - $ - $ - $ Trash Can Replacement $ 19,087 24,944 $ - $ 30,000 $ 32,000 $ 34,000 $ 36,000 $ 38,000 $ Total Sustainability $ 43,184 $ 19,087 $ - $ 190,000 $ 382,000 $ 34,000 $ 36,000 $ 38,000 Tennis Courts
Linda Beach Park Courts $ - - $ - $ - $ - $ - $ - $ - $ Linda Beach Park Courts $ 224,970 27,741 $ 22,663 $ - $ - $ - $ - $ - $ Hampton Park Tennis Courts $ - - $ - $ - $ 20,000 $ 250,000 $ - $ - $ Total Tennis Courts $ 224,970 27,741 $ 22,663 $ - $ 20,000 $ 250,000 $ - $ - $ Miscellaneous
Street Light Replacement $ 30,000 - $ 10,317 $ - $ - $ - $ - $ - $ ADA Improvements $ - - $ - $ - $ - $ - $ - $ - $
Total Miscellaneous $ - $ 30,000 $ 10,317 $ - $ - $ - $ - $ - GRAND TOTAL $ 1,234,850 $ 4,260,534 $ 5,559,906 $ 2,355,000 $ 3,257,000 $ 10,634,000 $ 10,836,000 $ 14,838,000 City of Piedmont
Five Year Capital Improvement Program
Project Name FY2023-24 FY2024-25 FY2025-26 FY2026-27 FY2027-28 FY2028-29 FY2029-30 FY2030-31 8-26
Attachment A Agenda Repor Page 231
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 741,498
PROPOSED REVENUE 2026-27 20,000
PROPOSED TRANSFERS 2026-27 1,099,110
PROPOSED EXPENDITURES 2026-27 (1,443,790)
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 416,818

FACILITY MAINTENANCE FUND
8-27
Attachment A Agenda Repor Page 232
2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 BEGINNING BALANCE $ 571,407 $ 377,729 $ 570,421 $ 741,498 $ 416,818 $ 220,308 $ 348,098 $ 398,288 $ 431,998 REVENUEGeneral Fund 850,000 1,100,000 1,100,000 1,000,000 1,100,000 1,100,000 1,250,000 1,100,000 1,100,000 Schoolmates 29,910 28,313 31,500 59,110 73,630 44,180 40,750 20,350 54,460 Contributions 8,900 30,514 40,000Interest 16,071 18,418 20,000 20,000 19,000 20,000 24,000 22,000 23,000 TOTAL REVENUE 904,881 1,177,245 1,151,500 1,119,110 1,192,630 1,164,180 1,314,750 1,142,350 1,177,460 EXPENDITURESCity Hall 46,913 23,098 57,195 125,120 76,120 27,160 120,750 29,380 55,560 Fire Station 46,137 30,593 20,007 26,200 57,770 15,360 140,970 16,610 77,270Police Department 39,418 13,900 44,039 14,200 14,770 40,360 15,970 16,610 17,270Veterans Hall 6,198 3,742 18,175 24,370 54,540 4,720 19,910 5,110 5,310 Recreation Building 22,070 3,919 47,000 42,470 23,170 26,400 29,660 155,450 21,270Community Hall / Tea House 23,753 14,027 33,500 35,140 17,940 38,260 43,590 33,930 68,290 801 Magnolia 60,790 26,059 50,157 38,740 39,090 39,450 34,830 10,220 45,630Hampton Play School 29,278 8,157 12,000 52,330 35,220 30,630 11,060 61,500 11,960 SchoolMates 28,313 29,910 31,500 59,110 73,630 44,180 40,750 20,350 54,460 Tennis Courts 2,501 3,411 15,100 7,640 7,930 8,260 8,600 8,950 9,300 Parks 154,954 177,519 188,250 298,990 260,290 159,720 235,320 176,050 218,430 Walkways & Stairs 3,048 3,048 7,500 2,180 2,270 2,360 2,450 2,550 2,650 Corporation Yard 39,496 21,115 22,000 34,200 42,770 15,360 25,970 36,610 17,270 Public Restrooms 375 375 4,000 2,180 2,270 2,360 2,450 2,550 2,650 Medians & Triangles 9,170 9,170 - 8,740 9,090 9,450 9,830 10,220 10,630 City Wide - Misc. - - - 22,180 22,270 22,360 22,450 22,550 22,650 Sidewalk Repair 753,080 449,574 430,000 650,000 650,000 550,000 500,000 500,000 500,000 TOTAL EXPENDITURES 1,098,559 984,553 980,423 1,443,790 1,389,140 1,036,390 1,264,560 1,108,640 1,140,600 ENDING BALANCE $ 377,729 $ 570,421 $ 741,498 $ 416,818 $ 220,308 $ 348,098 $ 398,288 $ 431,998 $ 468,858 FACILITIES MAINTENANCE FUND (111)

SUMMARY FUND FLOW BY FACILITY BY TYPE

ACTUAL PROJECTED
8-28
Attachment
A Agenda Repor Page 233
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 4,627,867
PROPOSED REVENUE 2026-27
Sewer Service Fees 3,326,000
Phase VI & VII Loan Proceeds 3,315,157
Interest 100,000 6,741,157
PROPOSED TRANSFERS 2026-27 (985,000)
PROPOSED EXPENDITURES 2026-27 (7,711,380)
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 2,672,644
(a) Expenditure Detail
General Sewer Maintenance & Operating Expense $ 200,000 Sewer Equipment Maintenance 33,075
County of Alameda Clean Water Program 89,200
Professional Services 201,800
Sewer Replacement 275,600
Sewer Phase VI 6,000,000
Sewer Phase VII 550,000
Sewer Debt Service 361,705
Total Estimated Expenditures $ 7,711,380

SEWER FUND
8-29
Attachment A Agenda Repor Page 234

SEWER FUND
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Beginning Fund Balance $3,205,897 $4,081,447 $4,144,626 $5,454,957 $4,627,867 $2,672,643 $3,700,874 $4,126,274 $7,608,249Revenues Investment Earnings 69,021 236,262 298,086 100,000 100,000 100,000 92,522 103,157 190,206 General Fund Transfer Sewer Service Charge 2,957,417 3,096,708 3,176,796 3,255,000 3,326,000 3,424,880 3,527,626 3,633,455 3,742,459Total Current Revenues 3,026,438 3,332,970 3,474,882 3,355,000 3,426,000 3,524,880 3,620,148 3,736,612 3,932,665Loan Proceeds Phase VI loan proceeds (TBD) 2,465,157 4,000,000 Phase VII loan proceeds (TBD) 850,000 2,000,000 3,000,000 3,000,000Total Loan Proceeds 0 0 0 0 3,315,157 6,000,000 3,000,000 3,000,000 0Total Revenue 3,026,438 3,332,970 3,474,882 3,355,000 6,741,157 9,524,880 6,620,148 6,736,612 3,932,665ExpendituresOperating Costs General Fund 816,478 905,000 923,000 950,690 985,000 1,014,000 1,044,000 1,075,000 1,107,000 General Sewer Projects 142,620 103,776 163,821 200,000 200,000 210,000 220,500 231,525 243,101 Sewer Equipment Parts & Maint. 21,334 34,008 13,566 25,000 33,075 34,729 36,465 38,288 40,203 County Clean Water Program 94,331 177,701 71,761 85,000 89,200 93,700 98,385 103,304 108,469 Professional Services 75,924 137,532 307,865 192,150 201,800 211,850 222,443 233,565 245,243Total Operating Costs 1,150,687 1,358,016 1,480,013 1,452,840 1,509,075 1,564,279 1,621,793 1,681,682 1,744,016Capital Costs Major Equipment Purchases 31,365 399,436 55,841 300,000 General Sewer Replacement 126,775 538,113 35,549 362,500 275,600 289,500 200,000 200,000 200,000 Major Sewer Replacement: Phase VI Sewer Rehabilitation 32,720 309,229 69,930 50,000 6,000,000 Phase VII Sewer Rehabilitation 300,000 550,000 5,000,000 3,000,000Truss Pipe Project 1,355,045Total Capital Costs 190,860 1,246,778 161,320 2,367,545 6,825,600 5,289,500 3,200,000 200,000 200,000Debt Service Phase I Loan 144,342 Phase II Loan 141,780 141,780 Phase III Loan 161,513 161,513 161,513 Phase IV Loan (Paid off FY2031-32) 106,328 106,328 106,328 106,328 106,328 106,328 106,328 106,328 106,328 Phase V Loan (c) 247,377 247,377 247,377 247,377 247,377 247,377 247,377 247,377 247,377 Phase VI Loan (c) 430,267 430,267 430,267 430,267 Phase VII Loan (c) 58,898 588,983 588,983 588,983 Loan Interest Accrued (b) 8,000 8,000 8,000 8,000 8,000 800,000Total Debt Service 809,340 664,998 523,218 361,705 361,705 1,642,870 1,372,955 1,372,955 1,372,955Total Expenditure 2,150,887 3,269,792 2,164,551 4,182,090 8,696,380 8,496,649 6,194,748 3,254,637 3,316,971Excess of Revenues over Expenditures 875,551 63,178 1,310,331 (827,090) (1,955,223) 1,028,231 425,400 3,481,975 615,694Ending Fund Balance $4,081,447 $4,144,626 $5,454,957 $4,627,867 $2,672,643 $3,700,874 $4,126,274 $7,608,249 $8,223,943

ACTUAL PROJECTED
8-30
Attachment
A Agenda Repor Page 235
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 263,917
PROPOSED CONTRIBUTIONS 2026-27
FROM GENERAL FUND 1,884,000
PROPOSED EXPENDITURES 2026-27
PREMIUM AND LIABILITY (1,884,000)
ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 263,917

LIABILITY INSURANCE
The City's General Liability Insurance is through Bay Cities Joint Powers Insurance Authority (BCJPIA) which covers claims, including excess liability, in the amount of up to $29 million. The City has a deductible or uninsured liability of up to $25,000 per claim. 8-31
Attachment A Agenda Repor Page 236
City of Piedmont
Proposed Budget
Other Funds
2026-27 PROPOSED BUDGET 2026-27 PROPOSED
ESTIMATED FUND BALANCE, JULY 1, 2026 $ 751,268
PROPOSED CONTRIBUTIONS 2026-27
FROM GENERAL FUND 1,335,000
PROPOSED EXPENDITURES 2026-27
WORKERS' COMP. INSURANCE PREMIUM, ADMIN. FEE/INJURY/SALARY (1,335,000) ESTIMATED FUND BALANCE, JUNE 30, 2027 $ 751,268

WORKERS' COMPENSATION
8-32
Attachment A Agenda Repor Page 237
City of Piedmont Fee Schedule
2026-27 Proposed Budget
Fee Schedule
9-1 Attachment A Agenda Repor Page 238
City of Piedmont Fee Schedule
2026-27 Proposed Budget
This Page Left Intentionally Blank
9-2 Attachment A Agenda Repor Page 239
City of Piedmont
2026-27 Proposed Budget
Fee Schedule

DESCRIPTION FEE COMMENTS
Home Occupation Permit Application Fee $100
Street Use Permit Application Fee $50
State Disability Access Fee $4 Added to Business Licenses pursuant to GC4467
Bank Non-Sufficient Funds Fee $35
Bank Stop Payment Fee $31

DESCRIPTION FEE COMMENTS
Banner Hanging Fee $105 Piedmont Groups
Banner Hanging Fee $300 Outside Piedmont Groups
Sign Hanging Fee $178
Encroachment Permits (Work in Right-ofWay) $599 Depending on project site and scope, and deposit might be required
Encroachment Permits with Engineering
Review $971
Revocable Encroachment Permit (for semipermanent improvements in the Right-ofWay or within easements $989
Sidewalk Inspection $282
Sewer $289
Solid Waste Self Haul Permit 287
Exemption from Curbside Placement of
Solid Waste Carts No Fee Requires annual renewal

SCHEDULE OF FEES AND CHARGES
II. PUBLIC WORKS
I. ADMINISTRATION

SCHEDULE OF FEES AND CHARGES
9-3 Attachment A Agenda Repor Page 240
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
Fee Name Unit Proposed Fee
$1 to $500 Base $153
$501 to $2,000 Base $153
$501 to $2,000 Each Additional $100 $10.59
$2,001 to $25,000 Base $311
$2,001 to $25,000 Each Additional $1000 $22.72
$25,001 to $50,000 Base $832
$25,001 to $50,000 Each Additional $1000 $33.96
$50,001 to $100,000 Base $1,681
$50,001 to $100,000 Each Additional $1000 $23.56
$100,001 to $500,000 Base $2,858
$100,001 to $500,000 Each Additional $1000 $10.06
$500,001 to $1,000,000 Base $6,873
$500,001 to $1,000,000 Each Additional $1000 $17.37
$1,000,000 to $10,000,000 Base $15,544
$1,000,000 to $10,000,000 Each Additional $1000 $5.47
$10,000,000 to $25,000,000 Base $64,542
$10,000,000 to $25,000,000 Each Additional $1000 $4.25
Over $25,000,000 Base $127,938
Over $25,000,000 Each Additional $1000 $2.14
$1 to $500 Base $76
$501 to $2,000 Base $76
$501 to $2,000 Each Additional $100 $9.48
$2,001 to $25,000 Base $217
$2,001 to $25,000 Each Additional $1000 $5.08
$25,001 to $50,000 Base $376
III. PLANNING AND BUILDING
Building Permit & Inspection Fees (Based On Valuation)
Plan Check Fee (Based On Valuation)
9-4 Attachment A Agenda Repor Page 241
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
III. PLANNING AND BUILDING
$25,001 to $50,000 Each Additional $1000 $15.70
$50,001 to $100,000 Base $768
$50,001 to $100,000 Each Additional $1000 $7.48
$100,001 to $500,000 Base $1,141
$100,001 to $500,000 Each Additional $1000 $1.17
$500,001 to $1,000,000 Base $1,599
$500,001 to $1,000,000 Each Additional $1000 $1.86
$1,000,000 to $10,000,000 Base $2,514
$1,000,000 to $10,000,000 Each Additional $1000 $0.16
$10,000,000 to $25,000,000 Base $3,733
$10,000,000 to $25,000,000 Each Additional $1000 $0.14
Over $25,000,000 Base $5,478
Over $25,000,000 Each Additional $1000 $0.09
Permit Renewal
Length of Permit Expiration:

Less than 180 days Flat $0
181 to 365 days % of Original Permit & Inspection Fee 50% More than 365 days % of Original Permit & Inspection Fee 100% General Plan Maintenance Fee % of Valuation 1.50%
Records Management Fee
For Permits and Inspections % of Permit and Inspection Fee 6% For Permit Renewals % of Permit Renewal Fee 6%
Valuation:
$1 to $3,850 Base $0.50
Over $3,850
Base Base $0.50
For Additional Valuation over $3,850 Additional
[Job Value - $3,850] /
$1*$0.0001
Strong Motion Instrumentation & Seismic Hazard Mapping Program (SMIP) Determined by State Plan Check Fee (Based On Valuation)
9-5 Attachment A Agenda Repor Page 242
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
III. PLANNING AND BUILDING
Valuation:
$1 to $25,000 Base $1
$25,001 to $50,000 Base $2
$50,001 to $75,000 Base $3
$75,001 to $100,000 Base $4
Over $100,000
Base Base $4
For Additional Valuation Over $100,000 Additional
[Job Value - $100,001] /
$25,000*$1.00
Other Fees & Permits
Change to Approved Building Permit
(CAP)
Flat
$535
Solar Energy Related Permits
Residential Flat $573
Commercial Flat $1,112
SolarAPP+ Flat $352
Change to Approved Solar Energy
Related Permit (CASP)
Flat
$180
Change of Address Fee Flat $280
Drop Box Flat $187
Garage Sale Permit Per Sale $93
Hourly Rates:

Building Official Per Hour $218
Planning & Building Director Per Hour $263
Plans Examiner Per Hour $191
Senior Planner Per Hour $192
Associate Planner Per Hour $176
Housing Records Search Flat $187
Permit to Legalize Unpermitted ADU or
JADU
Each
$1,670
New Sewer Connection Flat $304
Penalty Fee - Starting Construction
without Permit
% of Permit / Inspection Fee
150%
Planning Commission Mailing List Flat $0
Residential Rental Safety Inspection Per Inspection
$410
Title 24 Plan Check
Prescriptive Compliance Flat $116
No increase in conditioned floor area Flat
$116
Addition area only Flat $174
Addition plus existing area combined Flat
$349
New home or structure Flat $581
Calif SB 1473 Fee (Determined by State Effective 1/1/2009) 9-6 Attachment A Agenda Repor Page 243
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
III. PLANNING AND BUILDING
Re-Roof Flat $447
Stand Alone Trade (i.e., Water Heater,

Each $447
General Applications Per Review $494
Windows & Doors Per Review $494
Changes to Previously Approved Per Review $566
Construction Up to $51,250 Per Review $711
Construction 51,251 - $205,000 Per Review $929
Construction $205,001 or more Per Review $2,023
New House Per Review $2,541
Sequential DRP-DRs referred to PC Surcharge $1,152
Variance
One Variance with Design Review Per Variance $335
One Variance without Design Review Per Variance
$1,878
Each Additional Variance Per Variance $197
Conditional Use Permit
Conditional Use Permit Per Permit $4,628
Emergency Shelters Per Permit $975
Other Review
Additional Bedroom Permit Per Permit $494
Administrative Extension Per Extension $71
Appeal Per Appeal $6,013
Accessory Dwelling Unit Permit (with or
without Exception)
Per Permit
$929
AB 1332 Pre-Approved ADU Plans Per Permit $2,032
Modification to Approved ADU Permit Per Change
$566
Fence, Retaining Wall or Site Feature
Design Review Permit
Per Permit
$1,601
SB 684 Housing Subdivision Deposit $20,500
SB9 Housing Development Per Permit $10,035
Modification to Approved SB 9 Permit Per Permit
$7,693
Sign Design Review Permit Per Permit $1,543
Short-Term Rental Permit Per Permit $349
AB 939 Information Report Per Report $217
Jurisdictional Determination Per application $5,424
Stand Alone / Over the Counter Permits
Design Review Permit – Expedited Review
Design Review Permit - Director Review
Design Review Permit - Planning Commission Review
9-7 Attachment
A Agenda Repor Page 244
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
III. PLANNING AND BUILDING
SB 330 Pre-Application Per Application $494
Pre-Application Project Review Per Permit $494 + staff hourly rate in excess of 2 hours
Zoning Code Amendment Per Amendment $10,592
Subdivision/Map Act
Parcel Merger deposit/cost to process Deposit
$2,050
Lot Line Adjustment Deposit $2,050
Parcel Map Deposit $4,100
Tentative Map Deposit $4,100
SB 684 Subdivision Per Parcel $9,459
SB 9 Urban Lot Split Per Permit $6,690
Initial Study/Negative Declaration Deposit $56,400
Environmental Impact Report (EIR) Deposit $112,750
CA Dept. of Fish & Wildlife Fee Per Permit $146
Filming Permit
Still Photography Per Permit $290
Commercial Video Per Permit $290
Motion Picture Video Per Permit
$290
Wireless Communication Facility
WCF Permit for small cell facilities

Per Site $9,924
WCF Permit for all facilities other than
small cell in City right-of-way
Deposit
$7,175
WCF Independent Technical Review for
all facilities other than small cell in City
right-of-way
Deposit
$1,025
WCF Macro Facilities in non ROW,
Review by Planning Commission
Deposit
$10,250
WCF Facilities in ROW/non ROW
Review by Director
Deposit
$6,150
WCF Facilities in non ROW Deposit $8,200
Other Fees
Reasonable Accommodation Each $0
Zoning Compliance Letter Per Letter $290
Development Agreement
Processing Fee Deposit $6,868
Administrative Fee % of Deposit 30%
Applications and Reviews not listed
above
Deposit
$3,793
California Environmental Quality Act (CEQA)
9-8 Attachment A Agenda Repor Page 245
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
IV. RECREATION
Current Proposed Last
DESCRIPTION Fee FY 2026-27 Adjustment
Tennis Fees
Adult Tennis Decal $50.00 $50.00 6/3/2019
Youth Tennis Decal $28.00 $28.00 6/3/2019
Weekday Tennis Court $6.25/hr $6.25/hr 7/1/2018
Weekend Tennis Court $8.25/hr $8.25/hr 7/1/2018
Weekend Tennis Court - Youth $6.00/hr $6.00/hr 7/1/2017 Weekday Tennis Court - Youth $0.00/hr $0.00/hr 7/1/1994 Community Non-Profit $7.00/hr $7.00/hr N/A
Annual Tennis Team Fee $195.00 $195.00 6/3/2019
City Recreation Programs
$5.00/reg $5.00/reg 7/1/2025
City Recreation Facilities - Fields and Picnic Area
$180.00 $180.00 7/1/2026
Piedmont Non-Profit (3 hrs) $150.00 $150.00 7/1/2026
Piedmont Resident - Business Use (3 hrs) $350.00 $350.00 7/1/2026 Piedmont Community Hall
Weekday (Monday-Thursday and Friday before 3:00 pm) 2-hour minimum; No Weddings Base Rental Rate $226.00/hr $226.00/hr 7/1/2024
Resident Discount Rate $176.00/hr $176.00/hr 7/1/2024
Non-Profit Rate $111.00/hr $111.00/hr 7/1/2024
Friday Evenings and Sundays (8 hours)
Base Rental Rate $4,867.00 $4,867.00 7/1/2024
Additional time $226.00/hr $226.00/hr 7/1/2024
Resident Discount Rate $3,260.00 $3,260.00 7/1/2024
Additional time $176.00/hr $176.00/hr 7/1/2024
$271.00/hr $271.00/hr 7/1/2024
Saturdays (8 hours)
Base Rental Rate $5,408.00 $5,408.00 7/1/2024
Additional time $271.00/hr $271.00/hr 7/1/2024
Resident Discount Rate $3,623.00 $3,623.00 7/1/2024
Additional time $221.00/hr $221.00/hr 7/1/2024
$321.00/hr $321.00/hr 7/1/2024
Community Hall Rental Deposit $1,000.00 $1,000.00 7/1/2016 Additional time requested within 7 days of rental
Additional time requested within 7 days of rental
Community Use Fee
Piedmont Resident (3 hrs)
9-9 Attachment A Agenda Repor Page 246
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
IV. RECREATION
Current Proposed Last
DESCRIPTION Fee FY 2026-27 Adjustment
Tea House
With Community Hall Rental (Friday-Sunday) $490.00 $490.00 7/1/2024 $690.00 $690.00 7/1/2024
Amphitheater
With Community Hall Rental (Friday-Sunday) $387.00 $387.00 7/1/2024 $490.00 $490.00 7/1/2024
Excedra Plaza
With Hall Rental (Community or Veterans) 4 hrs $525.00 $525.00 7/1/2022 Without Hall Rental 4 hrs $625.00 $625.00 7/1/2022
Mobile Bar Trailer (Trailer Rental Only)
$1,000.00 $1,000.00 7/1/2024
$150/hr $150/hr 7/1/2024
Mobile Bar Deposit $500 $500 7/1/2024
Piedmont Veterans Memorial Hall
Weekday (Monday-Thursday and Friday before 3:00 pm) 2-hour minimum Base Rental Rate $185.00/hr $185.00/hr 7/1/2022
Resident Discount Rate $135.00/hr $135.00/hr 7/1/2022
Non-Profit Rate $95.00/hr $95.00/hr 7/1/2022
Friday 3:00 pm-Sunday (8 hours)
Base Rental Rate $2,625.00 $2,625.00 7/1/2022
Additional time $210.00/hr $210.00/hr 7/1/2022
Resident Discount Rate $1,705.00 $1,705.00 7/1/2022
Additional time $160.00/hr $160.00/hr 7/1/2022
$265.00/hr $265.00/hr 7/1/2022
Non-Profit Rate (4 hours) $540 $540.00 7/1/2024
Additional time $120.00/hr $120.00/hr 7/1/2024
Veterans Memorial Hall Rental Deposit $750.00 $750.00 7/1/2016 801 Magnolia Main Hall
Piedmont Community Based Organization $30.00/hr $30.00/hr 7/1/2022 Community Based Organization $50.00/hr $50.00/hr 7/1/2022 Private Rental Resident $80.00/hr $80.00/hr 7/1/2022
Private Rental Non-Resident $125.00/hr $125.00/hr 7/1/2022 801 Magnolia Rental Deposit $500.00 $500.00 7/1/2022
With Community Hall Rental (Friday-Sunday) 8
hours
With Community Hall Rental (Monday-Thursday) 3-
hour minimum
Additional time requested within 7 days of rental
Without Community Hall Rental (Monday-Thursday
only) 3 hours
Without Community Hall Rental (MondayThursday) Wedding Ceremonies Only 9-10 Attachment A Agenda Repor Page 247
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
IV. RECREATION
Current Proposed Last
DESCRIPTION Fee FY 2026-27 Adjustment
Recreation Building Classroom
Piedmont Community Based Organization $30.00/hr $30.00/hr 7/1/2026 Community Based Organization $50.00/hr $50.00/hr 7/1/2026 Private Rental Resident $80.00/hr $80.00/hr 7/1/2026
Private Rental Non-Resident $125.00/hr $125.00/hr 7/1/2026 Recreation Building Deposit $250.00 $250.00 7/1/2026
Schoolmates Programs
Schoolmates Programs $11.20/hr $11.20/hr 7/1/2022
$13.40/hr $13.40/hr 7/1/2022
Minimates Programs $11.20/hr $11.20/hr 7/1/2022
Preschool Programs
Preschool Programs 19.25/hr $19.75/hr 7/1/2026
Additional Non Resident Fee $40.00/mo $40.00/hr 7/1/2022 Piedmont Community Pool Pool Pass Fees
Annual Base Passes (12 months from date of purchase)
Adult (19-64 yrs) $891 $891 7/1/2025
Adult Non-Resident (19-64 yrs) $1,247 $1,247 7/1/2025
Senior (65 yrs+) $668 $668 7/1/2025
Senior Non-Resident (65 yrs+) $935 $935 7/1/2025
Youth (14-18 yrs) $668 $668 7/1/2025
Youth Non-Resident (14-18 yrs) $935 $935 7/1/2025
$1,337 $1,337 7/1/2025
$1,872 $1,872 7/1/2025
Annual Pass Add-Ons (Add-on to Base Pass except Youth Pass) Adult (19-64 yrs) $180 $180 7/1/2025
Adult Non-Resident (19-64 yrs) $252 $252 7/1/2025
Senior (65 yrs+) $160 $160 7/1/2025
Senior Non-Resident (65 yrs+) $224 $224 7/1/2025
Child/Youth (0-18 yrs) $120 $120 7/1/2025
Child/Youth Non-Resident (0-18 yrs) $168 $168 7/1/2025
Guest (Unnamed) $240 $240 7/1/2025
Guest (Unnamed) Non-Resident $336 $336 7/1/2025
Schoolmates Flexible Hourly Option
Family (4 named individuals in same household; at
least 1 Adult with max of 2 Adults; plus 1 unnamed
Guest
Family Non-Resident (4 named individuals in same
household; at least 1 Adult with max of 2 Adults;
plus 1 unnamed Guest
9-11 Attachment A Agenda Repor Page 248
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
IV. RECREATION
Current Proposed Last
DESCRIPTION Fee FY 2026-27 Adjustment
Adult (19-64 yrs) $371 $371 7/1/2025
Adult Non-Resident (19-64 yrs) $519 $519 7/1/2025
Senior (65 yrs+) $278 $278 7/1/2025
Senior Non-Resident (65 yrs+) $389 $389 7/1/2025
Youth (14-18 yrs) $278 $278 7/1/2025
Youth Non-Resident (14-18 yrs) $389 $389 7/1/2025
$557 $557 7/1/2025
$780 $780 7/1/2025
Seasonal Pass Add-Ons (Add-on to Base Pass except Youth Pass) Adult (19-64 yrs) $120 $120 7/1/2025
Adult Non-Resident (19-64 yrs) $168 $168 7/1/2025
Senior (65 yrs+) $108 $108 7/1/2025
Senior Non-Resident (65 yrs+) $151 $151 7/1/2025
Child/Youth (0-18 yrs) $72 $72 7/1/2025
Child/Youth Non-Resident (0-18 yrs) $101 $101 7/1/2025
Guest (Unnamed) $132 $132 7/1/2025
Guest (Unnamed) Non-Resident $185 $185 7/1/2025
Drop-in Fees
Adult (19-64 yrs) $18 $18 7/1/2025
Adult Non-Resident (19-64 yrs) $22 $22 7/1/2025
Senior (65 yrs+) $16 $16 7/1/2025
Senior Non-Resident (65 yrs+) $18 $18 7/1/2025
Child/Youth (0-18 yrs) $12 $12 7/1/2025
Child/Youth Non-Resident (0-18 yrs) $14 $14 7/1/2025
Observer $8 $8 7/1/2025
Adult (19-64 yrs) $20 $20 7/1/2025
Adult Non-Resident (19-64 yrs) $24 $24 7/1/2025
Senior (65 yrs+) $18 $18 7/1/2025
Senior Non-Resident (65 yrs+) $20 $20 7/1/2025
Child/Youth (0-18 yrs) $12 $12 7/1/2025
Child/Youth Non-Resident (0-18 yrs) $15 $15 7/1/2025
Observer $8 $8 7/1/2025
Family Non-Resident (4 named individuals in same
household; at least 1 Adult with max of 2 Adults;
plus 1 unnamed Guest
Summer Drop-in Fees (Memorial Day to September 30)
Seasonal Base Passes (Memorial Day to September 30)
Family (4 named individuals in same household; at
least 1 Adult with max of 2 Adults; plus 1 unnamed
Guest
9-12 Attachment A Agenda Repor Page 249
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
IV. RECREATION
Current Proposed Last
DESCRIPTION Fee FY 2026-27 Adjustment
Pavilion
Weekday (Monday-Thursday and Friday before 3:00 pm) 2-hour minimum; No Weddings Base Rental Rate $301.00/hr $301.00/hr 7/1/2025
Resident Discount Rate $215.00/hr $215.00/hr 7/1/2025
Piedmont Non-Profit Rate $75.00/hr $75.00/hr 7/1/2025
Weekend (Friday-Sunday) 4-hour min
Base Rental Rate $329.00/hr $329.00/hr 7/1/2025
Resident Discount Rate $235.00/hr $235.00/hr 7/1/2025
Piedmont Non-Profit Rate $95.00/hr $95.00/hr 7/1/2025
Pavilion Deposit $750.00 $750.00 7/1/2025
Poolside Room Birthday Party Package
Base Rental Rate $630 $630 7/1/2025
Resident Discount Rate $450 $450 7/1/2025
Poolside Room Rental
Base Rental Rate $84.00/hr $84.00/hr 7/1/2025
Resident Discount Rate $60.00/hr $60.00/hr 7/1/2025
Piedmont Non-Profit Rate $50.00/hr $50.00/hr 7/1/2025
Poolside Room Deposit $500.00 $500.00 7/1/2025
Pool Rentals
Groups and Teams; Not for lap swim; Does not include pool entry Main Pool Cost Per Lane $35.00/hr $35.00/hr 7/1/2025
$25.00/hr $25.00/hr 7/1/2025
Activity Pool Cost Per lane $35.00/hr $35.00/hr 7/1/2025 $25.00/hr $25.00/hr 7/1/2025
20% 20% 7/1/2025
Additional Lifegurd or Event Staff Rate $25.00/hr $26.00/hr 7/1/2026 Piedmont Youth Team Multi Lane Rental Discount
(Majority are Piedmont residents)
Pool entries for up to 24 (Staff sets adult:child ratio for youth parties; 2-hr party + 1 hr set-up/clean-up and swimming)
Main Pool Resident Discount Rate
Activity PoolResident Discount Rate
9-13 Attachment A Agenda Repor Page 250
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
V. POLICE
Current Proposed
DESCRIPTION Fee 2026/27 Comments
Animal Control Services
Animal Releases $46 $50
Dog License Fees
Spayed/Neutered:
1 year $17 $20
2 year $28 $30
3 year $38 $40
Senior (55 years or older)/Disabled $5 $5/$10/$15
Non-spayed/Non-neutered:
1 year $33 $35
2 year $55 $60
3 year $77 $80
Senior (55 years or older)/Disabled $10 $10/$20/$30
Lost Dog License Replacement $10 $10
Lost Dog License Replacement $3 $3
(55 years or older)/Disabled
Late Fees as stated in section 4.26 of Piedmont City Ordinance Off Leash Area License Fees
Spayed/Neutered:
1 year $18 $20
2 year $28 $30
3 year $38 $40
Non-spayed/Non-neutered:
1 year $43 $50
2 year $65 $70
3 year $87 $90
Lost License Replacement $10 $10
9-14 Attachment A Agenda Repor Page 251
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
V. POLICE
Current Proposed
DESCRIPTION Fee 2026/27 Comments
Out of Jurisdiction – Off Leash Area:

Annually Non-spayed $70 $75
Annually Spayed $38 $45
Off Leash Fines 1ST P/A 2ND P/A 2ND P/A
Violation of off Leash Provisions Resolution 67-8 $100 $100 $100 Civil Court Subpoenas
Police Employees $275 $275 Deposit and actual cost after appearance
False Alarm Responses
1-3 in any 12-month period $0 $0
4 in any 12-month period $50 $50
5 in any 12-month period $150 $150
6 in any 12-month period $300 $300
7 or more in any 12-month period ($100 increase for each subsequent false alarm) Police Clearances
Alien/U.S. Immigration $30 $30
No increase has been made for
several years. Increase calculated at
.5 hourly rate.

Naturalization Service $30 $30
No increase has been made for
several years. Increase calculated at
.5 hourly rate.

U.S. Citizenship/Travel Abroad $30 $30
No increase has been made for
several years. Increase calculated at
.5 hourly rate.

Alcoholic Beverage Control $30 $30
No increase has been made for
several years. Increase calculated at
.5 hourly rate.

Police Reports
Traffic Accident Reports .10 /page $10 Increase due to fee survey by staff.

Fees ranged from $16 - $5
Public Records .10/page .10/page
Subpoena Duces Tecum $15 Legislatively Set
9-15 Attachment A Agenda Repor Page 252
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
V. POLICE
Current Proposed
DESCRIPTION Fee 2026/27 Comments
Police Photographs
Photographs $5.00 each $5.00 each
Digital Images $5.00 each $5.00 each
Video/Audio Duplication $15 $15
Safekeeping
(Family Codes 6218, 6304 & 6389 and Penal Code 12021.3) Vehicle Release
Vehicle $125 $150
Increase due to fee survey by staff.

Vehicle release fees range from $125 -
$250
Concealed Weapon Permit
Initial Standard/2Yr $400 New Fees based on DOJ costs and staff time for backgrounds
Standard Renewal/2Yr n/a $152
Judicial/3Yr $422 New Fees based on DOJ costs and
staff time for backgrounds
Judicial Renewal/3Yr $174
Non-Retiree Reserve/4Yr $446 New Fees based on DOJ costs and staff time for backgrounds
Non-Retiree Reserve Renewal/4Yr $196
Repossession Release
Vehicle $15 $15
(Government Code 41612)
Party Responses
Multiple Responses Hourly Rate -
$1,000 limit
Hourly Rate -
$1,000 limit
Driving Under the Influence Emergency Response Cost Recovery Per Accident caused by DUI
Officer(s)
Rate +
Expenses -
Officer(s)
Rate +
Expenses -
Charged to arrestee $12,000 limit $12,000 limit
Adminstrative Citation
Piedmont City Ordinance $100 $100
Solicitors/Sidewalk Vendor Permit (requires City
Business License) $56 $56 (Direct cost for LiveScan)
9-16 Attachment A Agenda Repor Page 253
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
V. POLICE
Section Description 1st P/A 1st P/A 2nd P/A

11.38 Obedience to Signs $61 $61 $76

11.47a Within divisional island unless marked $61 $61 $76

11.47b Within 15’ of property line of another street $61 $61 $76

11.47d Public steps, public walks when indicated by signs/red paint $71 $71 $86

11.47e As indicated by sign or red curb $71 $71 $86

11.48 Parking within allotted space $61 $61 $76

11.5 Park wrong way on one-way street $61 $61 $76

11.51 Parked inside limit markers for funeral service $61 $61 $76

11.52 Park for consecutive $76 $76 $92

11.53 Parked on street to be $61 $61 $76

11.55 Parked on grades exceeding 3% $61 $61 $76

11.56 Parallel parking $61 $61 $76

11.57 Angle parking $61 $61 $76

11.58 Parking for more than 10 minutes 6:00 p.m. to 5:00 a.m. $61 $61 $76

11.59 Temporary, emergency “No Parking” signs $71 $71 $86

11.6 Repairing, greasing vehicle in street $61 $61 $76

11.61 Parking on private property $128 $128 $148

11.62 Parking more than legal time $71 $71 $86

11.64 Green curb marking $71 $71 $86

11.65 Yellow curb marking $71 $71 $86

11.66 White curb marking $71 $71 $86
Special passenger loading Zone $71 $71 $86

11.68 Loading zone generally $71 $71 $86

11.75.1 Removal of key from unattended vehicle $61 $61 $76

11.82 Parking District Violation $61 $61 $76

21.5 Vehicles over 80” wide between 10:00 p.m. and 6:00 a.m. $61 $61 $76

21.7 Parked commercial vehicle in residential $61 $61 $76

11.84 Blocking Driveway in Civic Center Area $128 $128 $148

PARKING PENALTY SCHEDULE
9-17 Attachment A Agenda Repor Page 254
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
V. POLICE
California Vehicle Code
Section Description 1st P/A 1st P/A 2nd P/A
21113(a) Parking on School Grounds $61 $61 $76
22500 (A-H,J,K) Illegal Parking $61 $61 $76
22500 (I) Bus Zone $306 $306 $335
22500 (L) Disabled Ramps $306 $306 $335
22502 Improper Curb Parking $61 $61 $76
22507.8 (A-C) Disabled Zone $306 $306 $335
Second offense of 22507.8 $556 $556 $582
Third offense of 22507.8 $791 $791 $816
22511.56 (b) Misuse of Disabled Permit $306 $306 $335
22514 Blocking Fire Hydrant $61 $61 $76
22515 Unattended Vehicles $61 $61 $76
22516 Locked Vehicle $61 $61 $76
22522 Access Ramps $306 $306 $335
Fine and Penalty Assessment following issuance of written notice to pay fine.

Fine and Second Penalty Assessment 30 days after notice and forward to Department of Motor Vehicles for collection on registration payment.
9-18 Attachment A Agenda Repor Page 255
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
V. POLICE
Administration Citation Bail
Municipal Code Violation Description Amount Active Date Notice

3.4.1 Running at Large Prohibited in Parks $100 01/01/2012 +6 days

3.4.4 (a) Off Leash Area Hours $100 01/01/2012 +6 days

3.4.4 (b) No Smoking in Off Leash Areas $100 01/01/2012 +6 days

3.4.4 (c) Vaccine, Off Leash Permit, License Reqd $100 01/01/2012 +6 days

3.4.4 (d) < 4 Months/Females in Heat Prohibited $100 01/01/2012 +6 days

3.4.4 (e) Owner Carry Leash/Voice Control $100 01/01/2012 +6 days

3.4.4 (f) Max 3 Dogs/Dogs in Sight $100 01/01/2012 +6 days

3.4.4 (g) Aggressive/Unruly/Rough Play Prohibited $100 01/01/2012 +6 days

3.4.4 (h) Dangerous/Vicious Dogs Prohibited $100 01/01/2012 +6 days

3.4.4 (j) Dog Defecation Must be Removed $100 01/01/2012 +6 days

3.4.4 (k) Commerical Uses Prohibited $100 01/01/2012 +6 days

3.4.5 Off Leash Permit Required $100 01/01/2012 +6 days

4.10 Removal of Registration Tags Prohibited $100 01/01/2012 +6 days

4.12 Counterfeit Tags Prohibited $100 01/01/2012 +6 days

4.13 Running At Large Prohibited $100 01/01/2012 +6 days

4.16 Duty to Report Bite $100 01/01/2012 +6 days

4.17 Interference with Police K9 Prohibited $100 01/01/2012 +6 days

4.2 Dog License Required $100 01/01/2012 +6 days

4.34 (a) Removal of Dog Defecation Required $100 01/01/2012 +6 days

4.34 (b) Dog Defecation Container Required $100 01/01/2012 +6 days

4.9 Inspection of Tag Required $100 01/01/2012 +6 days
9-19 Attachment A Agenda Repor Page 256
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
Parking Bail
Municipal Code Violation Description Amount Active Date Notice

11.38 OBEDIENCE TO SIGNS OR CURB MARKINGS $61 01/20/2023 +7 days

11.47A DIVIDING ISLAND PARKING PROHIBITED $61 01/20/2023 +7 days

11.47B W/I 15' OF INTERSECTION PARKG PROHIB. $61 01/20/2023 +7 days

11.47D PUBLIC STEPS/WALKS INDICATED BY SIGN $71 01/20/2023 +7 days

11.47E RED ZONE OR POSTED NO PARKING $71 01/20/2023 +7 days

11.48 OUT OF MARKED PARKING SPACE $61 01/20/2023 +7 days

11.5 ONE WAY STREET FACING WRONG WAY $61 01/20/2023 +7 days

11.51 FUNERAL SERVICE PARKG > 3 MIN $61 01/20/2023 +7 days

11.52 72 HOUR CONTINUOUS PARKING $76 01/20/2023 +7 days

11.53 STREET CLEAN/REPAIR POSTED NO PARK $61 01/20/2023 +7 days

11.55 CURBING OR BLOCKING WHEEL REQUIRED $61 01/20/2023 +7 days

11.56 PARALLEL PARKG REQ. W SOME EXCEPTION $61 01/20/2023 +7 days

11.57 ANGLE PARKG REQ. IF MARKED BY LINES $61 01/20/2023 +7 days

11.58 10 MIN MAX PARKG 6PM-6AM WITH 2 OCC $61 01/20/2023 +7 days

11.59 TEMPORARY NO PARKING SIGNS VIOLATED $71 01/20/2023 +7 days

11.6 REPAIRING/GREASING VEHICLE IN STREET $61 01/20/2023 +7 days

11.61 PRIVATE PROPERTY PRK W/O PERMISSION $128 01/20/2023 +7 days

11.62 OVERTIME PARKING $71 01/20/2023 +7 days

11.64 GREEN ZONE $71 01/20/2023 +7 days

11.65 YELLOW ZONE PEOPLE 3 MIN MAT. 20 MIN $71 01/20/2023 +7 days

11.66 WHITE ZONE PARKG EXCESS - 3 MIN/SIGN $71 01/20/2023 +7 days

11.67 SPECIAL PASSENGER ZONE POSTED TEMP $71 01/20/2023 +7 days

11.68 LOADING ZONE POSTED/MARKED ON CURB $71 01/20/2023 +7 days

11.75.1 REMOVAL OF KEY FROM UNATTENDED VEH $61 01/20/2023 +7 days

11.82 PARKING DISTRICT VIOLATION $61 01/20/2023 +7 days

11.84 CIVIC CENTER DRIVEWAY BLOCKED $128 01/20/2023 +7 days

21.5 OVER 80" WIDE BETWEEN 10PM-6AM $61 01/20/2023 +7 days

21.7 COMM VEHICLE RES DISTR OVER 5 HRS $61 01/20/2023 +7 days 21113(A) SCHOOL GROUNDS PROHIBITED PARKING $61 01/20/2023 +7 days 22500(A) INTERSECTION PARKING PROHIBITED $61 01/20/2023 +7 days 22500(B) CROSSWALK PARKING PROHIBITED $61 01/20/2023 +7 days 22500(C) SAFETY ZONE PARKING PROHIBITED $61 01/20/2023 +7 days 22500(D) FIRE DEPT DRVWAY PARKING PROH 15 FT $61 01/20/2023 +7 days 22500(E) DRIVEWAY PARKING IN FRONT OF PROH $61 01/20/2023 +7 days 22500(F) SIDEWALK PARKING OVER OR ON $61 01/20/2023 +7 days 22500(G) OBSTRUCT TRAFFIC PARKING BY CONSTR $61 01/20/2023 +7 days 22500(H) DOUBLE PARKING PROHIBITED $61 01/20/2023 +7 days 22500(I) BUS ZONE RED CURB/SIGN FOR TRANSIT $306 01/20/2023 +7 days 22500(J) TUBE/TUNNEL PARKING PROH WITHIN $61 01/20/2023 +7 days 22500(K) BRIDGE PARKING ON PROHIBITED $61 01/20/2023 +7 days 22500(L) DISABLED RAMP/CURB CUT PARKG PROH $306 01/20/2023 +7 days 22502A 18 " FROM CURB/FACING WRONG WAY $61 01/20/2023 +7 days 22507.8A DISABLED PARKING ONLY $306 01/20/2023 +7 days
22507.8B DISABLED STALL BLOCKED $306 01/20/2023 +7 days 22507.8C1 DISABLED BOUNDARY LINE $306 01/20/2023 +7 days 9-20 Attachment A Agenda Repor Page 257
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
Municipal Code Violation Description Amount Active Date Notice 22507.8C2 DISABLED CROSSHATCHED LINES $306 01/20/2023 +7 days 22511.56(B) DISABLED PLACARD OR PLATE MISUSED $306 01/20/2023 +7 days 22514 FIRE HYDRANT UNOCCUPIED W/I 15 FEET $61 01/20/2023 +7 days 22515 UNATTENDED VEH RUNNING/NO BRAKE SET $61 01/20/2023 +7 days 22516 LOCKED VEH OCCUPANT CANNOT ESCAPE $61 01/20/2023 +7 days 22522 ACCESS RAMP PARKING PROH W/IN 3 FT $306 01/20/2023 +7 days 5200 PLATE MISSING $50 01/20/2023 +7 days
5201 OBSCURING READABILITY OF LICENSE PLATE $50 01/20/2023 +7 days 5204 TABS NOT CURRENT/ATTACHED TO PLATE $50 01/20/2023 +7 days 9-21 Attachment A Agenda Repor Page 258
City of Piedmont
2026-27 Proposed Budget
Fee Schedule
DESCRIPTION Current Effective
Fee 2026/2027 Comments
Base Rate $4,529.89 $5,001.45 Fees effective as of
Mileage $102.21 $112.85 04/09/2026, set by Alameda County Board of Supervisors
Oxygen $338.42 $373.65
Treatment/Non-Transport $908.49 $1,003.06
VI. FIRE
Ambulance Fees

END OF FEE SCHEDULE
9-22 Attachment A Agenda Repor Page 259
City of Piedmont 10 Year Projections
2026-27 Proposed Budget
10 Year Projections
Attachment A Agenda Repor Page 260
City of Piedmont 10 Year Projections
2026-27 Proposed Budget
This Page Left Intentionally Blank
Attachment A Agenda Repor Page 261
City of Piedmont
10 Year ProjectionRevenue Assumptions
15 Year 10 Year 5 Year
Property Taxes 4.9% 6.2% 5.6% Real Property Transfer Tax 8.4% 2.9% 6.0% Parcel Tax 3.8% 5.2% 3.0% Other Taxes and Franchises 1.8% 2.3% 3.6% License and Permits & Fines Forfeitures 6.2% 6.1% 10.3% Revenue from Use of Money or Property 14.9% 23.5% 31.5% Revenue from Other Agencies 6.2% 8.8% 8.2% Charges for Current Services 6.4% 7.6% 11.7% Other Revenue 65.0% 86.3% 21.1% Total General Fund Revenues 4.8% 5.2% 5.4% FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 FY 31-32 FY 32-33 FY 33-34 Property Taxes 5.1% 8.0% 5.3% 2.6% 3.8% 4.9% 4.9% 4.9% 4.9% 4.9% 4.9% 4.9% 4.9% Real Property Transfer Tax -4.9% -25.4% -8.5% 10.5% -7.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Parcel Tax 0.6% 3.9% 4.0% 2.6% 20.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Other Taxes and Franchises 2.1% 13.8% -5.1% 5.0% 1.5% 2.8% 2.8% 2.8% 2.8% 2.9% 2.9% 2.9% 2.9% License and Permits & Fines Forfeitures 7.9% -9.3% 16.5% 7.9% -0.1% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Revenue from Use of Money or Property 143.1% 62.6% 52.7% 14.9% -33.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Revenue from Other Agencies 7.3% -13.2% 22.5% 46.3% -21.1% -7.7% -22.2% 4.3% 4.3% 4.3% 4.4% 4.4% 4.4% Charges for Current Services 40.4% 10.8% 4.3% 14.8% -4.8% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Other Revenue 9.8% 180.0% -30.2% 25.7% -71.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% Total General Fund Revenues 6.9% 2.4% 4.5% 9.0% -2.1% 2.7% 1.8% 3.7% 3.7% 3.7% 3.7% 3.8% 3.8% FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 FY 31-32 FY 32-33 FY 33-34 Property Taxes $ 16,224 $ 17,529 $ 18,449 $ 18,921 $ 19,642 $ 20,604 $ 21,614 $ 22,673 $ 23,784 $ 24,949 $ 26,172 $ 27,454 $ 28,799 Real Property Transfer Tax 5,981 4,465 4,086 4,515 4,200 4,200 4,200 4,200 4,200 4,200 4,200 4,200 4,200 Parcel Tax 2,425 2,520 2,622 2,691 3,228 3,325 3,425 3,528 3,634 3,743 3,855 3,971 4,090 Other Taxes and Franchises 2,721 3,097 2,939 3,086 3,131 3,219 3,310 3,404 3,500 3,600 3,703 3,809 3,919 License and Permits & Fines Forfeitures 766 695 809 873 872 898 925 953 982 1,011 1,041 1,072 1,104 Revenue from Use of Money or Property 508 827 1,262 1,451 968 968 968 968 968 968 968 968 968 Revenue from Other Agencies 2,615 2,269 2,779 4,064 3,206 2,960 2,304 2,403 2,506 2,615 2,729 2,848 2,974 Charges for Current Services 4,179 4,630 4,828 5,544 5,277 5,435 5,598 5,766 5,939 6,117 6,301 6,490 6,685 Other Revenue 141 394 275 345 100 101 102 103 104 105 106 107 108 Total General Fund Revenues $ 35,559 $ 36,424 $ 38,049 $ 41,489 $ 40,623 $ 41,710 $ 42,447 $ 43,998 $ 45,618 $ 47,309 $ 49,075 $ 50,919 $ 52,846 Historical Growth Rate Averages
Actual PROJECTED GROWTH RATESActual PROJECTED GROWTH RATES 10-1
Attachment
A Agenda Repor Page 262
City of Piedmont
10 Year ProjectionExpense Assumptions
Growth Rates
FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 FY 31-32 FY 32-33 FY 33-34 SalariesMisc 6.7% 7.1% 6.4% 4.2% 4.3% 3.5% 2.6% 1.9% 2.7% 2.6%Safety 1.9% 5.3% 3.6% 2.5% 1.8% 2.0% 3.3% 4.0% 3.7% 3.1%Other -4.2% 0.7% -14.3% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%BenefitsMedical 5.0% 5.0% 4.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%Dental 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Vision 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0%Life Insurance 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0%Disability 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0%FICA 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%Medicare 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%Auto & Uniform 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%PERS - % of PayrollMisc - Tier 1 61.7% 74.7% 79.6% 78.3% 83.4% 87.7% 100.68% 121.91% 133.45% 129.44%Misc - Tier 2 10.6% 10.8% 10.9% 10.9% 11.0% 11.0% 10.99% 11.12% 11.11% 11.11%Misc - Tier 3 8.1% 8.5% 8.5% 8.6% 8.7% 8.7% 8.80% 8.87% 8.86% 8.86%Safety - Tier 1 111.1% 126.5% 170.3% 181.6% 192.7% 208.0% 226.54% 224.56% 215.94% 321.44%Safety - Tier 2 21.0% 21.6% 21.5% 21.6% 21.8% 22.0% 22.25% 22.68% 22.67% 22.65%Safety - Tier 3 15.1% 15.6% 15.6% 15.7% 15.7% 15.9% 16.03% 16.11% 16.11% 16.04% Other expenses rate increase
All Departments 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 10-2
Attachment
A Agenda Repor Page 263
City of Piedmont
10 Year Projection CURRENT YR YR 1 YR 2
General Fund Detail (000's)
FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 FY 31-32 FY 32-33 FY 33-34 General Fund Beginning Balance $ 7,403 $ 7,423 $ 8,527 $ 7,294 $ 7,877 $ 6,840 $ 6,682 $ 7,058 $ 8,403 $ 7,671 $ 8,130 $ 8,664 Revenues
Property Taxes 17,529 18,449 18,921 19,602 20,159 20,750 22,673 23,784 24,949 26,172 27,454 28,799 Real Property Transfer Tax 4,465 4,086 4,515 4,500 4,200 4,326 4,200 4,200 4,200 4,200 4,200 4,200 Parcel Tax 2,520 2,622 2,691 3,228 3,325 3,425 3,528 3,634 3,743 3,855 3,971 4,090 Other Taxes and Franchises 3,097 2,939 3,086 3,088 3,160 3,246 3,404 3,500 3,600 3,703 3,809 3,919 License and Permits 695 809 873 865 872 895 953 982 1,011 1,041 1,072 1,104 Revenue from Use of Money/ Property 827 1,262 1,451 1,207 1,044 1,059 968 968 968 968 968 968 Revenue from Other Agencies 2,269 2,779 4,064 2,654 2,961 2,210 2,403 2,506 2,615 2,729 2,848 2,974 Charges for Current Services 4,630 4,828 5,544 5,325 5,378 5,384 5,766 5,939 6,117 6,301 6,490 6,685 Other Revenue 394 275 345 181 100 100 103 104 105 106 107 108 Total Revenue 36,424 38,049 41,489 40,650 41,199 41,394 43,998 45,618 47,309 49,075 50,919 52,846 Growth Rate 2.4% 4.5% 9.0% -2.0% 1.3% 0.5% 6.3% 3.7% 3.7% 3.7% 3.8% 3.8% Operating Transfers in
Reimbursement from sewer fund 831 905 923 951 985 1,014 1,044 1,075 1,107 1,140 1,174 1,209 Traffic safety ticket revenue 20 20 40 22 25 25 26 28 29 30 32 34 Measure D reimbursement 23 25 37 25 25 25 25 25 25 25 25 25 Pension Rate Stabilization Fund 2,000 1,500 1,500
Other 5 59 211 39 200000000
Total Transfers In 879 1,009 1,211 1,037 1,055 3,064 2,595 2,628 1,161 1,195 1,231 1,268 Growth Rate -2.9% 14.8% 20.0% -14.4% 1.8% 190.4% -15.3% 1.2% -55.8% 3.0% 3.0% 3.0% Grand Total Revenue 37,303 39,058 42,700 41,687 42,254 44,458 46,593 48,246 48,470 50,270 52,150 54,113 Growth Rate 2.3% 4.7% 9.3% -2.4% 1.4% 5.2% 4.8% 3.5% 0.5% 3.7% 3.7% 3.8% Expenditures
Salaries:

Miscellaneous 5,466 5,796 6,184 6,621 7,044 7,286 7,651 7,918 8,125 8,275 8,502 8,725 Safety 6,365 6,821 6,952 7,322 7,588 7,780 7,921 8,083 8,354 8,688 9,008 9,284 Other 3,406 3,395 3,253 3,277 2,807 2,842 2,978 3,068 3,160 3,254 3,352 3,453 Total Salaries 15,237 16,012 16,390 17,221 17,439 17,908 18,550 19,069 19,638 20,218 20,862 21,462 Growth Rate 4.4% 5.1% 2.4% 5.1% 1.3% 2.7% 3.6% 2.8% 3.0% 3.0% 3.2% 2.9% Benefits and Payroll Taxes 2,586 2,718 2,871 3,045 3,676 3,784 3,895 4,010 4,128 4,249 4,375 4,504 Growth Rate 2.0% 5.1% 5.6% 6.0% 20.7% 2.9% 2.9% 2.9% 2.9% 2.9% 2.9% 2.9% CalPERS Retirement - Pension 3,912 4,080 4,646 5,365 5,819 6,032 6,676 6,772 6,867 7,041 7,053 7,044 Growth Rate 9.6% 4.3% 13.9% 15.5% 8.5% 3.7% 10.7% 1.4% 1.4% 2.5% 0.2% -0.1% Administration \ KCOM 1,752 2,222 2,592 2,639 3,117 3,127 2,937 3,060 3,076 3,172 3,262 3,429 Public Works 2,382 2,390 2,170 2,017 2,279 2,279 2,566 2,643 2,723 2,804 2,888 2,975 Planning & Building 519 970 646 476 387 387 453 1,159 1,144 474 474 474 Recreation 1,776 1,864 1,879 2,129 2,041 2,062 2,124 2,188 2,253 2,321 2,391 2,462 Police 991 1,078 1,092 1,139 1,111 1,111 1,308 1,367 1,387 1,429 1,472 1,516 Fire 579 607 688 553 487 487 609 627 646 665 685 706
Total Other 7,999 9,132 9,065 8,953 9,422 9,454 9,996 11,044 11,228 10,865 11,172 11,562 Growth Rate 3.6% 14.2% -0.7% -1.2% 5.2% 0.3% 5.7% 10.5% 1.7% -3.2% 2.8% 3.5% Grand Total Expenditures 29,734 31,943 32,972 34,583 36,356 37,177 39,117 40,895 41,861 42,374 43,461 44,572 Growth Rate 4.6% 7.4% 3.2% 4.9% 5.1% 2.3% 5.2% 4.5% 2.4% 1.2% 2.6% 2.6% Non Departmental Expenditures
Insurance (WC\Liab\Unemployment) 2,508 2,651 3,153 2,940 3,169 3,263 3,462 3,672 3,895 4,131 4,382 4,648 Library 350 350 350 361 361 361 372 383 394 406 418 431 Retiree Medical Premium Payments 883 950 975 1,100 1,255 1,314 1,367 0 0 0 0 0 OPEB Contributions\ Other 1 88 0 0 0 0 0 0 0 0 0 0
Total Non-Departmental Expenditures 3,742 4,039 4,478 4,401 4,785 4,938 5,200 4,055 4,290 4,538 4,801 5,079 Growth Rate 17.2% 7.9% 10.9% -1.7% 8.7% 3.2% 5.3% -22.0% 5.8% 5.8% 5.8% 5.8% Operating transfers-out
Aquatics 0 0 200 200 400 400 400 200 200 200 200 200
Juvenile Officer Fund 0 0 0 0 0 0 0 0 0 0 0 0
Total Transfers Out 0 0 200 200 400 400 400 200 200 200 200 200 Growth Rate - - - 0.0% 100.0% 0.0% 0.0% -50.0% 0.0% 0.0% 0.0% 0.0% Total expenditures & transfers-out 33,477 35,982 37,650 39,184 41,541 42,515 44,717 45,151 46,351 47,112 48,462 49,851 Growth Rate 5.9% 7.5% 4.6% 4.1% 6.0% 2.3% 5.2% 1.0% 2.7% 1.6% 2.9% 2.9% Operating net income 3,827 3,076 5,050 2,503 713 1,942 1,876 3,095 2,118 3,159 3,688 4,262 Capital transfer-out
Equipment Replacement Fund 690 800 0 0 0 0500 500 750 500 500 300 Facilities Maintenance / Sidewalk 1,300 850 950 1,100 1,000 1,100 1,000 1,250 1,100 1,100 1,155 1,213 Facility Capital Fund / CIP 1,817 322 5,333 820 750 1,000 1,000 1,100 1,500 2,500 Total Capital Transfers 3,807 1,972 6,283 1,920 1,750 2,100 1,500 1,750 2,850 2,700 3,155 4,013 Net income after capital transfers 20 1,104 -1,233 583 -1,037 -158 376 1,345 -732 459 533 249 General Fund Ending Balance $ 7,423 $ 8,527 $ 7,294 $ 7,877 $ 6,840 $ 6,682 $ 7,058 $ 8,403 $ 7,671 $ 8,130 $ 8,664 $ 8,913 % of Operating Expenditures 22.2% 23.7% 19.4% 20% 17% 16% 16% 19% 17% 17% 18% 18% NOTES:

Growth in revenue is lagging compared to the increase in expenditures Assumes use of PARS investment funds over three years starting in FY 2027-28 Thre is no General Fund subsidy for Facilities Capital Fund till FY2027-28 Assumes use of OPEB funds for for retiree medical premium costs starting in FY2029-30

ACTUAL P R O J E C T E D
10-3
Attachment A Agenda Repor Page 264
City of Piedmont
10 Year ProjectionExpense Detail(In Thousands)
FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 FY 31-32 FY 32-33 FY 33-34 SalariesMisc $ 5,466 $ 5,796 $ 6,184 $ 6,621 $ 7,044 $ 7,336 $ 7,651 $ 7,918 $ 8,125 $ 8,275 $ 8,502 $ 8,725Safety 6,365 6,821 6,952 7,322 7,588 7,780 7,921 8,083 8,354 8,688 9,008 9,284Other 3,406 3,395 3,253 3,277 2,807 2,892 2,978 3,068 3,160 3,254 3,352 3,453 Total Salaries 15,237 16,012 16,390 17,221 17,439 18,008 18,550 19,069 19,638 20,218 20,862 21,462BenefitsMedical 1,630 1,716 1,837 1,927 2,458 2,532 2,608 2,686 2,767 2,850 2,935 3,023Dental 136 143 147 139 178 183 189 195 200 206 213 219 Vision 19 20 20 22 22 22 23 23 23 23 23 24
Life Insurance 39 40 45 66 67 67 68 69 70 70 71 72
Disability 12 13 16 18 19 19 19 19 19 20 20 20
FICA 389 428 437 459 515 530 546 563 580 597 615 633Medicare 221 234 239 257 256 263 271 280 288 297 305 315 EAP 23 19 20 21 22 22 23 24 24 25 26 27
Auto & Uniform 117 107 110 135 139 144 148 152 157 162 167 172 Total Benefits & Taxes 2,586 2,718 2,871 3,045 3,676 3,784 3,895 4,010 4,128 4,249 4,375 4,504Retiree Medical 883 975 975 1,100 1,255 1,314 1,380 00000 PERS Employer ContributionMisc - Tier 1 910 851 1,052 1,188 1,304 1,323 1,451 1,450 1,432 1,432 1,401 1,386Misc - Tier 2 69 97 115 160 166 172 178 178 183 181 186 192 Misc - Tier 3 222 243 281 307 337 355 379 413 451 493 519 533 Total Misc 1,200 1,191 1,448 1,656 1,807 1,850 2,008 2,041 2,065 2,106 2,107 2,111Safety - Tier 1 2,075 2,107 2,402 2,832 3,021 3,318 3,628 3,629 3,620 3,695 3,660 3,507Safety - Tier 2 261 376 233 265 272 274 285 297 309 317 327 336 Safety - Tier 3 376 406 563 612 721 744 754 804 873 922 959 1,090 Total Safety 2,712 2,889 3,198 3,710 4,014 4,337 4,668 4,731 4,802 4,935 4,946 4,934Total PERS 3,912 4,080 4,646 5,365 5,821 6,187 6,676 6,772 6,867 7,041 7,053 7,044GRAND TOTAL PERSONNEL $ 21,735 $ 22,810 $ 23,907 $ 25,631 $ 26,936 $ 27,978 $ 29,121 $ 29,851 $ 30,633 $ 31,508 $ 32,289 $ 33,010 YOY $ Change $ 1,043 $ 1,075 $ 1,096 $ 1,724 $ 1,306 $ 1,041 $ 1,143 $ 730 $ 782 $ 875 $ 781 $ 721 % Change 5.0% 4.9% 4.8% 7.2% 5.1% 3.9% 4.1% 2.5% 2.6% 2.9% 2.5% 2.2%

ACTUAL P R O J E C T E D E X P E N S E S
10-4
Attachment
A Agenda Repor Page 265
Piedmont Budget Advisory and Financial Planning Committee 1 June 1, 2026
Ms. Mayor and City Council,
As part of our annual efforts and pursuant to its charge from the City Council, the Budget Advisory and Financial Planning Committee (the “Committee”) has completed its review of �inancial projections and long-term �iscal outlook. In a meeting on May 19, 2026, the Committee reviewed the most recent revised �iscal year 2026-27 budget and projections, as prepared and presented by Finance Director Kiran Bawa and her staff under the guidance of City Administrator Rosanna Bayon Moore.

From the May 19 presentation, we believe that the City’s understanding of its �inancial position, as in previous years, is very thorough and well communicated. The Finance Director presented the projected �inancial results for the current �iscal year as well as projections for the upcoming budget year. The presentation included all material revenue sources and expense categories: it also discussed potential revenue risks, projected pension costs in detail, Other Post-Employment Bene�its (OPEB) funding, funding for equipment replacement and facilities maintenance, and the lack of dedicated funding for facilities capital projects. Overall, we believe the assumptions used, and the results presented, to be well-founded and consistent with past practices.

FY 25-26 Results and FY 26-27Budget
The City continues to maintain a strong �inancial condition, although recent allocations within the Facilities Capital Fund for additional costs related to the Community Pool project have signi�icantly reduced the City’s �lexibility to undertake future capital projects, both planned and unanticipated. Property tax-related revenue (including the Municipal Services Special Tax (“Parcel Tax”) and Real Property Transfer Tax (” Transfer Tax”) revenue), which generally makes up more than 60% of the City’s revenue, has been bolstered by the strong residential real estate market, even though results have declined since the peak in FY 20-21. In addition, other material revenue categories have rebounded and now equal or exceed their prepandemic levels. The City is projecting a net operating income of approximately $0.7 million for FY 26-27 before capital transfers.

The Committee supports the proposed uses of the year-end balance and additional funds: transferring $1.0 million to the Facilities Maintenance Fund and $750k to Capital Improvement Fund. Prior allocations to the Equipment Replacement Fund alleviate the need to make provisions to that fund this budget cycle. Following these Attachment B Agenda Repor Page 266
Piedmont Budget Advisory and Financial Planning Committee

2 transfers, the General Fund balance is projected to be 17% of expected expenditure.

This is consistent with both recent City practice and the Committee’s recommendations in prior years.

The proposed budget for FY 26-27 re�lects the City’s continued commitment to conservative budgeting and �inancial discipline. This approach ensures that the City can continue to provide high quality public services, replace aging equipment, and address infrastructure repairs, while retaining a strong General Fund.

The proposed FY 26-27 budget shows expense growth more than revenue growth.

Overall revenues are forecast to increase by 1.3%, while expenditures and operating transfers out are expected to grow by 6.1% due to higher personnel costs and general in�lationary pressures. Speci�ic increases to Workers’ Compensation, Liability Insurance and Retiree Medical are noted. The Community Pool project required approximately $5.4 million to be drawn from the Facilities Capital Fund. This will restrict the City’s ability to take on new capital projects absent revenue growth more than the amounts planned in the budget and long-term forecast. While the City may have �lexibility to defer some projects for the short and intermediate terms, deferral will inevitably result in higher overall costs to complete the project given in�lation and extension of wear / useful life.

Long-term Planning
As discussed in our prior reports, the Committee believes the objective of long-term �inancial planning for the City is to enable it to take steps to ensure that current services are being paid for in the current year, to the extent possible, and that funds for known future requirements (including infrastructure needs) are set aside on a current basis. In short, current citizens should pay for the current costs of running the City and not defer those costs to future citizens.

In reviewing the City’s long-term projections, the Committee notes the following:

• The �inancial projections seek to maintain, over the long term, a 17% General Fund balance, which the Committee thinks is a prudent goal. The current long-term projections show the General Fund balance should remain no lower than 16% in a few of the next nine years, with most years between 17-18%. However, the longterm projections assume no transfers to the Facilities Capital Fund after FY 27-28.

This lack of funding for facilities capital projects is addressed later in the report.

• The long-term forecast assumes a 2.9% increase in property tax revenue for FY 26-27 and then 4.9% annually for the remaining term of the forecast. While 4.9% is the same as the 15-year average growth rate, this assumption may may prove optimistic. The increase for the most recent period is 3%. Reaching the higher Attachment B Agenda Repor Page 267
Piedmont Budget Advisory and Financial Planning Committee

3 number requires the continued sale of homes with comparatively low assessed valuation due to Proposition 13 and the number of such properties may decline over time. As noted in the May 19 presentation, the amounts that Sales Price has exceeded the Assessed Valuation has declined from 119% to 83% over the last four years and further deterioration in the ratio will make it dif�icult to reach the

4.9% growth projection.

• As in prior years, the projections continue to show that the long-term �inancial health of the City is heavily dependent on property-related taxes, including the collection of the Parcel Tax, robust Transfer Tax revenue and growth in assessed property values. The long-term projections assume that the Parcel Tax continues with a standard CPI adjustment each year, and the Committee supports this approach. The Committee supports continued careful review of property-taxrelated revenue projections, given the City’s reliance on these revenue sources.

Based on the Committee’s earlier recommendation, the Council may propose an increase to the Transfer Tax: that proposal would go before the voters in November 2026.

• Pension expenses are projected to increase substantially over the next decade, as has been anticipated for some time. While these increased expenses are fully met in the long-range projections (due to the City’s active management and prior funding of the Public Agency Retirement Services Fund), the continued volatility of the �inancial markets still presents risks to the extent that investment returns fail to achieve expected returns in the long run. The long-term projections assume the use of funds from the Pension Rate Stabilization Fund starting in FY 27-28 to mitigate the increase in pension expenses and show that the Fund will be exhausted in FY 29-30. The City will need to review the OPEB fund and the legacy Police and Fire Pension Fund to determine when these funds may be used to alleviate future pension and retiree health care costs. • The long-term projections assume that salaries and bene�its grow in FY 26- 27 by

4.9% and by 3.0% annually thereafter. The City is currently negotiating with �ire department employees. Any additional costs are unknown and not re�lected in the projections. In addition, the Committee notes that the budget includes an operating subsidy for the pool of $400,000 for FY 26-27and FY27-28. Full cost recovery is expected beginning in FY29. While the City intends to operate the pool on a revenue-neutral basis, the City has taken this conservative budgeting approach since the actual operating performance is not yet known. While the Committee supports this approach, there is also the risk that actual costs could exceed these numbers.

• As discussed throughout this letter, the Facilities Capital Fund will be essentially depleted in FY 27-28.

Attachment B Agenda Repor Page 268
Piedmont Budget Advisory and Financial Planning Committee

4 Over the past decade, the City has done an excellent job planning for and controlling future costs of retirement commitments and equipment replacement. Below, the Committee highlights future needs that it believes require further attention now, followed by revenue considerations to address those needs.

Infrastructure Needs
As the Council is aware, quantifying and planning costs associated with the City’s facilities, streets, and sidewalks – broadly, its infrastructure – have been and continue to be a focus of this Committee. The city staff have done an admirable job over the past several years in identifying these costs, especially for facilities maintenance and equipment replacement. Recent analysis has provided more detail in quantifying costs and allocating funding for major Facilities Capital projects, most notably for the buildings in the City Center, including public safety.

The Facilities Maintenance Fund is separated into two funds: one focused on regular repairs and maintenance (Facilities Maintenance Fund), and the other for major capital projects and improvements (Facilities Capital Fund). Due primarily to both the increased Transfer Tax revenue in recent years and the growth in assessed property values, the City is now able to fund its facilities maintenance costs over the term of the long-term projections. This contrasts with the practice in earlier years, in which contributions to the Facilities Maintenance Fund were generally not budgeted, and transfers would only be made to that Fund when budget surpluses were achieved.

Despite the notable progress made for funding facilities maintenance, signi�icant issues remain for the Facilities Capital Fund, including the following infrastructure needs:

• Aging Buildings. The Facilities Capital Fund projections include estimates for major capital projects to address the necessary replacement or renovation of aging buildings and parks to meet current standards and to improve operating capacity and ef�iciency. Staff has done a commendable job in identifying necessary renovations in the buildings and parks. Nonetheless, based on existing information, the cost of such infrastructure needs is well beyond the City’s current funding capacity. The Committee continues to believe that continued quanti�ication, prioritization, and planning for these capital projects is of high importance given the high cost for some of these projects, as well as the long lead time to identify funding and to implement these initiatives.

• Stormwater Management/Storm Drain Infrastructure Needs. The Regional Water Quality Control Board regulates local jurisdictions’ stormwater management and has imposed new requirements on cities, including Piedmont, to Attachment B Agenda Repor Page 269
Piedmont Budget Advisory and Financial Planning Committee

5 control stormwater runoff. Currently, cities are being required to inventory their storm drain infrastructure and project the cost of improvements to meet new standards. At present, no State funding sources are available to cover the potential costs, which are likely to be signi�icant. While the City’s assessment is ongoing, priority projects estimated at $1.7 million have been identi�ied and potential costs are expected to be much higher. These amounts are not fully included in the Facilities Capital Fund and underscore that inadequate funds are available to cover the costs associated with stormwater management requirements. The FY 26-27 budget for the Facilities Capital Fund does include $100,000 to address certain areas of known need where there has been �looding and/or failure of the storm drain infrastructure.

• Road Conditions. While the City has made efforts to step up its repaving activity and improve its roadways in recent years, the condition of Piedmont’s roads has not improved since 2017. Piedmont’s overall Pavement Conditions Index (PCI) was 67 in 2019 (where a score of 60-69 is in the “Good” category), 65 in 2022, 63 in 2023, and 61 in 2024. The long-range projections do not include any additional annual amounts for paving beyond the dedicated street improvement funding sources (Measures BB & F, gas tax revenue and SB1) that the City has historically utilized to maintain its streets.

The long-term projections re�lect that the Facilities Capital Fund will be essentially depleted after FY 27-28. The Facilities Capital Fund, as presented, is therefore inadequately capitalized for the duration of the projections. This projected underfunding is not realistic since there will undoubtedly be necessary replacement expenditures after FY 27-28. The Committee does recognize, however, that this funding shortfall may be alleviated to some degree if revenues, such as Transfer Tax revenue, come in higher than projected or if the City develops incremental or new broad-based tax sources. The City will need to establish a more sustainable source of funding for capital projects.

Staf�ing Needs
The City’s staf�ing levels, along with the City’s population, have held largely steady over the past two decades and the FY 26-27 budget and long-term projections assume only two full-time additions for replacing part-time positions. However, the provision of services is becoming increasingly complex due to a combination of factors including changing technologies and increasing requirements for local jurisdictions to address state and regional requirements and challenges. The Committee encourages evaluation of staf�ing levels and organizational capacity as operational demands evolve.

Attachment B Agenda Repor Page 270
Piedmont Budget Advisory and Financial Planning Committee

6 Revenue Considerations
It is clear from our discussions and the May 19 presentation that the City has very limited ability, both currently and during the window of the long-term projections, to absorb future cost increases due to in�lation, contract negotiations, new State mandates or the need to increase staff to provide the services that the City residents expect. The community’s approval of Measure F in February 2024, which renewed the Parcel Tax for 12 years with an initial 20% increase starting in FY25-26, will provide necessary stability and some additional funds to the City’s revenue stream.

Even with the renewal of the Parcel Tax, the Committee believes that the City will likely need additional revenue in the future to fund known capital projects, as well as to respond to both increasing public expectations for higher services and unplanned cost increases. Prior Committee reports identi�ied the need for and examined potential additional revenue sources, including an increase in the Transfer Tax, that may be useful to the City. The Committee believes that increasing the Transfer Tax continues to be the most broad-based and sustainable source for material additional revenue during the window of the 10-year projections.

The Committee appreciates the opportunity to serve the City and is especially appreciative of the work of the Finance Director in providing such a complete and thorough long-term �inancial plan, as well as the work of the Public Works Director in identifying and quantifying the City’s facilities needs re�lected in the long-term projections. The Committee believes the City remains well positioned to address this next �iscal year but cautions that the City is likely to face challenges as it addresses the City’s increasing service needs and capital projects, especially for its ever-aging facilities.

Please let us know if you have any questions or would like any additional analysis.

Thank you,

Budget Advisory and Financial Planning Committee
Robert McBain, Chair
Murat Bozkurt
William Deitch
Andrew Flynn
David Kimball
Teddy King
Paul Raskin
Carter Dunlap (alternate)
Attachment B Agenda Repor Page 271

Piedmont City CouncilJune 1, 2026

Piedmont City Council
June 1, 2026