Pinole City Council
May 21, 2024

5 (ii) The Property, and the Restricted Unit located thereon, shall be sold at a price not in excess of the Maximum Initial Sale Price to an Eligible Buyer whose household gross income does not exceed Moderate-Income.
(iii) The Restricted Unit shall be of the same general design as the other units in the Project and shall be comparable to such units in size, amenities and quality of construction. The Restricted Units shall be intermingled with the other Unis on the Property. Residents in all dwelling units, including the Restricted Units, shall have equal access to and enjoyment of all common facilities of the Project.
(iv) All of the Restricted Units shall be constructed concurrently with, or earlier than, other dwelling units in the Project. For purposes of this Agreement, “concurrent construction,” shall mean that the Restricted Units must be constructed and available for occupancy in the normal course of construction. The location of the Restricted Units is shown in Exhibit B, attached hereto and incorporated herein.
(iv) In connection with the sale of each Restricted Unit, Developer shall require the purchaser to execute a Homebuyer Resale Restriction Agreement and Option to Purchase (“Hombuyer Resale Agreement”) in a form provided by City and shall cause such Homebuyer Resale Agreement to be recorded in the Official Records of Contra Costa County concurrently with the recordation of the grant deed conveying title to the Property. The Homebuyer Resale Agreement shall provide that the Property may only be sold to Eligible Households at an affordable price as specified in the Homebuyer Resale Agreement, and will further provide that the City shall have a right of first offer to purchase the Restricted Unit and an option to purchase such unit upon the occurrence of specified triggering events. City may, in City’s discretion, require the execution, delivery and recordation of additional documents in connection with the sale of the Restricted Unit, including without limitation disclosure documents and a performance deed of trust securing the homebuyer’s obligations under the Homebuyer Resale Agreement.

3.1 Maximum Initial Sale Price. Developer shall sell the Property, and the Restricted Unit located thereon, to an Eligible Buyer at a price that is not in excess of the Maximum Initial Sale Price as determined by the requirements of this Section. Prior to selling any Restricted Unit, the Developer shall notify the City of the Maximum Initial Sales Price. The Parties acknowledge that the Maximum Initial Sale Price is intended to enable Eligible Buyers to purchase the Property, and the Restricted Unit located thereon, at a price that will result in affordable housing costs for such Eligible Buyers.
(i) Area Median Income for Eligible Buyers shall be determined at the time the Eligible Buyer is pre-qualified for purchase in accordance with Section 2 hereof; (ii) The Maximum Initial Sale Price means a home purchase price resulting in an average monthly housing cost (including mortgage loan principal and interest, mortgage insurance fees, property taxes and assessments, an allowance for property maintenance and repairs reasonably established by the City based on the initial cost and size of the home, homeowner’s

6 insurance premiums, a reasonable utility allowance, and homeowner’s association dues) which is equal to or less than:
(a) For Moderate-Income Households: one-twelfth (1/12th) of thirtypercent (30%) of one hundred twenty percent (120%) of Area Median Income, adjusted for household size.
(b) For Moderate-Income Households: one-twelfth (1/12th) of thirtypercent (30%) of eighty percent (80%) of Area Median Income, adjusted for household size. (c) Amounts for utility allowances and other monthly housing cost factors including assumed mortgage interest rates, mortgage insurance fees, maintenance and repair allowances, homeowners' insurance, and homeowner’s association dues, shall be reasonably established by City in consultation with guidance and regulations published by the Contra Costa County Housing Authority, or if not available, guidance and regulations published by the California Department of Housing and Community Development and/or the United Stated Department of Housing and Urban Development.

3.2 Compliance Monitoring. Prior to entering into a sales contract for the initial sale of the Property, Developer shall forward to the City evidence of the purchaser’s status as an Eligible Buyer, copies of the buyer’s and seller’s settlement statements, and executed copies of all closing documents, including the Homebuyer Resale Agreement and such other documents as City may require.

4. Enforcement. The City is deemed to be the beneficiary of this Agreement and the covenants herein, both for and in its own right and for the purpose of protecting the interests of the community and other parties, public or private, for whose benefit this Agreement and the covenants set forth herein have been provided. If any such covenants are breached, the City shall have the right to exercise all rights and remedies at law or in equity, expressly including the remedy of specific performance, and to maintain any actions or suits at law or in equity or other proper proceedings to enforce the curing of such breaches. Except as otherwise expressly stated in this Agreement, the rights and remedies of the parties hereunder are cumulative.

5. Default and Remedies.

5.1 Events of Default. The occurrence of any one or more of the following events shall constitute an event of default hereunder ("Event of Default"):
(a) Developer’s failure to maintain insurance on the Property and the Project as required hereunder, and the failure of Developer to cure such default within ten (10) business days.
(b) Subject to Developer’s right to contest the following charges, Developer’s failure to pay taxes or assessments due on the Property or the Project or failure to pay any other

7 charge that may result in a lien on the Property or the Project, and Developer’s failure to cure such default within ten (10) business days.
(c) Developer’s default in the performance of any term, provision or covenant under this Agreement, and unless such provision specifies a shorter cure period for such default, the continuation of such default for ten (10) business days in the event of a monetary default or thirty (30) days in the event of a non-monetary default following the date upon which City shall have given written notice of the default to Developer, or if the nature of any such non-monetary default is such that it cannot be cured within thirty (30) days, Developer’s failure to commence to cure the default within thirty (30) days and thereafter prosecute the curing of such default with due diligence and in good faith, but in no event longer than sixty (60) days from receipt of the notice of default.

5.2 Remedies. If within the applicable cure period, Developer fails to cure a default or fails to commence to cure and diligently pursue completion of a cure, as applicable, or if a cure is not possible, City may bring an action for equitable relief seeking the specific performance of the terms and conditions of this Agreement, and/or enjoining, abating, or preventing any violation of such terms and conditions, and/or seeking declaratory relief; or exercise any rights and remedies available to City under applicable law or in equity.

5.3 Liquidated Damages. In the event the that Developer sells a Restricted Unit in violation of this Agreement, the City shall retain or recover from Developer the surplus, if any, as its property without any deduction, offset or recoupment whatsoever. For the purposes of this section, the surplus shall be the difference between the actual sales price or fair market value (whichever is greater) net of reasonable and customary real estate commissions paid, and the Maximum Initial Sales Price as applicable under the terms of this Agreement at the time of sale of the Property. If the Developer should sell the Property at market rate to an individual who shall receive title free and clear of the provisions of this Agreement, then the damages suffered by the City by reason thereof would be uncertain.

Such damages would involve the replacement costs for another affordable unit, and the expenses of continuing the ownership and control of the Property by the City; postponement of tax revenues therefrom to the community; and the failure of the City to effect its purposes and objectives within a reasonable time, resulting in additional immeasurable damage and loss to the City and the community. It is impractical and extremely difficult to fix the amount of such damages to the City, but the Parties are of the opinion, upon the basis of all information available to them, that such damages would exceed the amount of any projected surplus as the total of all liquidated damages and not as a penalty. In the event that this section should be held to be void for any reason by a court of law, the City shall be entitled to seek the full extent of damages otherwise provided by law.

5.4 No Waiver. No failure or delay by the City in the assertion of any of its rights and remedies as to any default shall operate as a waiver of any default or of any such rights or remedies.

8 5.5 Limitation on Damages. In no event shall damages be awarded against City upon an event of default or upon termination of this Agreement

5.6 Mortgagee Right to Cure Default. This Agreement shall be recorded in the Official Records of Contra Costa County and shall be superior and senior to any lien thereafter placed upon the Property, or any portion thereof, including the lien for any loan, deed of trust, or mortgage ("Mortgage"). Notwithstanding the foregoing, no breach hereof shall defeat, render invalid, diminish or impair the lien of any Mortgage made in good faith and for value, but all the terms and conditions contained in this Agreement shall be binding upon and effective against any person or entity, including any lender, deed of trust beneficiary, or mortgagee ("Mortgagee") who acquires title to the Property, or any portion thereof, by foreclosure, trustee's sale, deed in lieu of foreclosure, or otherwise.

5.7 Rental of Units. The Developer shall not Rent the Restricted Units, without the prior written consent of the City, which may be withheld or conditioned by the City as it deems necessary, in its sole discretion, to ensure that the Restricted Unis are made available to and occupied by income eligible households.

6. Covenants to Run with the Land. Developer hereby subjects the Property to the covenants, conditions and restrictions set forth in this Agreement. The Parties hereby declare their express intent that all such covenants, conditions and restrictions shall be deemed covenants running with the land and shall pass to and be binding upon the Developer’s successors in title to the Property. All covenants without regard to technical classification or designation shall be binding for the benefit of the City, and such covenants shall run in favor of the City for the entire term of this Agreement. Each and every contract, deed or other instrument hereafter executed applicable to or conveying the Property or any portion thereof shall conclusively be held to have been executed, delivered and accepted subject to such covenants, conditions and restrictions, regardless of whether such covenants, conditions and restrictions are set forth in such contract, deed or other instrument.

7. Nondiscrimination.

7.1 Nondiscrimination. There shall be no discrimination against or segregation of any person, or group of persons, on account of any basis listed in subdivision (a) or (d) of Section 12955 of the Government Code, as those bases are defined in Sections 12926, 12926.1, subdivision (m) and paragraph (1) of subdivision (p) of Section 12955, and Section 12955.2 of the Government Code, in the sale, lease, sublease, transfer, use, occupancy, tenure or enjoyment of the Property or the Project, or any part thereof, nor shall Developer, or any party or person claiming under or through Developer, establish or permit any such practice or practices of discrimination or segregation with reference to the selection, location, number, use or occupancy of tenants, lessees, subtenants, sublessees or vendees of the Property, or any part thereof.

7.2 Anti-Discrimination Clauses in Agreements. Developer and its successors and assigns shall refrain from restricting the rental, sale, or lease of any portion of the Property or the

9 Project to any person on account of any basis listed in subdivision (a) or (d) of Section 12955 of the Government Code, as those bases are defined in Sections 12926, 12926.1, subdivision (m) and paragraph (1) of subdivision (p) of Section 12955, and Section 12955.2 of the Government Code. All such deeds, leases or contracts shall contain or be subject to substantially the following nondiscrimination or non-segregation clauses:

8. Term; Release of Property from Agreement.
(a) Subject to paragraph (b) below, the term of this Agreement shall commence upon the Effective Date, and shall, without regard to technical classification or designation, shall run with the land and be binding on Developer and its successors and assigns for the benefit of the City and the City. The covenants contained in this Agreement shall remain in effect for the longest feasible time, but not less than forty-five (45) years. (b) Notwithstanding the foregoing paragraph, this Agreement shall be terminated and the lien hereof shall be extinguished and released from title to the Property upon the occurrence of all the following: (i) the issuance of final certificates of occupancy for each Restricted Unit, (ii) the sale of each Restricted Unit to an Eligible Buyer, and (iii) the recordation of the Homebuyer Resale Agreement and City Deed of Trust for all Restricted Units. Provided that conditions (i) through (iii) above have been satisfied with regards to an entire building with the Project, then that specific building will be released from this Agreement.

9. Insurance and Indemnity.

9.1 Indemnity. Developer shall indemnify, defend (with counsel reasonably approved by City) and hold City, its elected and appointed officers, officials, employees, agents, and representatives (collectively, the “Indemnitees”) harmless from and against all liability, loss, cost, expense (including without limitation attorneys’ fees and costs of litigation), claim, demand, action, suit, judicial or administrative proceeding, judgment, penalty, deficiency, fine, order, and damage (all of the foregoing collectively “Claims”) arising directly or indirectly, in whole or in part, as a result of or in connection with Developer’s development, sale or ownership of the Restricted Unit and/or the Project, or Developer’s performance or nonperformance under this Agreement. Developer’s indemnification obligations under this Section 10.1 shall not extend to Claims resulting solely from the negligence or willful misconduct of Indemnitees or to Claims that may arise after Developer’s initial compliant transfer of Restricted Unit. The provisions of this Section 9.1 shall survive the expiration or earlier termination of this Agreement and the release of the Property or any part thereof from the burdens of this Agreement, but in no event shall the provisions of this Section 9.1 last more than 4 years postclosing on each Restricted Unit. It is further agreed that City does not and shall not waive any rights against Developer that it may have by reason of this indemnity and hold harmless agreement because of the acceptance by City, or the deposit with City by Developer, of any of the insurance policies described in this Agreement.

10 9.2 Insurance. For so long as Developer maintains an interest in the Restricted Unit, Developer shall maintain at Developer’s expense, comprehensive general liability insurance and property damage insurance with such coverage and limits as may be reasonably requested by City from time to time, but in no event less than the sum of Two Million Dollars ($2,000,000) per occurrence combined single limit. Such policies shall be issued by insurers licensed to issue such policies in California and having a rating of A-VII or better in Best’s Insurance Guide, shall be primary coverage not contributing with and not in excess of any coverage that City may carry, and shall name the Indemnitees (defined in Section 10.1) as additional insureds. Upon City request, Developer shall provide City with such proof of insurance as City shall reasonably request.

10. Miscellaneous.

10.1 Notices. Except as otherwise specified in this Agreement, all notices required to be sent pursuant to this Agreement shall be made by personal delivery or by deposit in the United States mail, first-class, postage prepaid, and shall be deemed to have been delivered and received on the date of personal delivery or five (5) days after deposit in the mail, if sent to the following address:

City: City of Pinole
2131 Pear Street
Pinole, CA 94564
Attn: Planning Manager
Developer: Civic Pinole, LLC
attn: Dana Tsuobta
1500 Willow Pass Court
Concord, CA 94520
With a Copy To: DeNova Homes, Inc.
attn: Trent Sanson
1500 Willow Pass Court
Concord, CA 94520

10.2 Attorneys’ Fees. If a party to this Agreement brings any action, including an action for declaratory relief, to enforce or interpret the provision of this Agreement, the prevailing party shall be entitled to reasonable attorneys’ fees in addition to any other relief to which that party may be entitled. The court may set such fees in the same action or in a separate action brought for that purpose.

10.3 Waivers; Modification. No waiver of any breach of any covenant or provision of this Agreement shall be deemed a waiver of any other covenant or provision hereof, and no waiver shall be valid unless in writing and executed by the waiving party. An extension of time for performance of any obligation or act shall not be deemed an extension of the time for

11 performance of any other obligation or act, and no extension shall be valid unless in writing and executed by the waiving party. This Agreement may be amended or modified only by a written instrument executed by the Parties and duly recorded in the Official Records of Contra Costa County.

10.4 Severability. If any provision of this Agreement is held by a court of competent jurisdiction to be invalid or unenforceable, the remainder of this Agreement shall continue in full force and effect.

10.5 Captions; Construction. Each party hereto has had an equivalent opportunity to participate in the drafting of the agreement and/or to consult with legal counsel. Therefore, the usual construction of an agreement against the drafting party shall not apply hereto.

10.6 Action or Approval. Whenever action and/or approval by City is required under this Agreement, the City Manager or his or her designee may act on and/or approve such matter unless specifically provided otherwise, or unless the City Manager determines in his or her discretion that such action or approval requires referral to City Council consideration.

10.7 Entire Agreement. This Agreement, including Exhibits A and B attached hereto and incorporated herein by this reference contains the entire agreement of the Parties with respect to the subject matter hereof, and supersedes all prior written or oral agreements, understandings, representations or statements with respect to the subject matter hereof.

10.8 Binding on Successors. This Agreement shall be binding upon and inure to the benefit of the Parties and their respective successors and assigns. Each reference in this Agreement to a specifically named Party shall be deemed to apply to any successor or assign of such Party who has acquired an interest in the Property.

10.9 Due Authorization. Developer hereby represents and warrants that all actions necessary on the part of Developer to authorize the execution of this Agreement and to undertake the actions contemplated hereby have been undertaken and the persons executing this Agreement on behalf of Developer have been duly authorized to do so.

10.10 Parties Not Co-Venturers. Nothing in this Agreement is intended to or shall establish the Parties as partners, co-venturers, or principal and agent with one another.

10.11 Counterparts. This Agreement may be executed in multiple counterparts, each of which shall be an original and all of which together shall constitute one instrument.

10.12 Further Assurances. The Parties agree to execute such instruments and to undertake such actions, as may be necessary to effectuate the intent of this Agreement.

10.13 Governing Law; Venue. This Agreement shall be governed by and construed in accordance with the laws of the State of California without regard to principles of conflicts of

12 laws. Any action to enforce or interpret this Agreement shall be filed in the Superior Court of Contra Costa County, California or in the Federal District Court for the Northern District of California.

10.14 Time is of the Essence. In all matters under this Agreement, the Parties agree that time is of the essence.

IN WITNESS WHEREOF, the City and Developer have executed this Regulatory Agreement and Declaration of Restrictive Covenants as of the date first written above.

CITY

CITY OF PINOLE
a municipal corporation
By:_________________________________
Neil Gang, InterimCity Manager
ATTESTATION:

By: ________________________
Heather Bell, City Clerk
APPROVED AS TO FORM:

By: ________________________
DEVELOPER:

Civic Pinole, LLC
By:_________________________________
By:_________________________________
Eric Casher, City Attorney
SIGNATURES MUST BE NOTARIZED.
5191270.1

2 A Notary Public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.

State of California
County of __________________
On ___________________before me, _________________________________, a Notary Public, personally appeared ______________________________________________, who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument, and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signatures(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.
______________________________________
Signature of Notary

Exhibit A

PROPERTY
(Attach legal description)

Exhibit B

SITE PLAN
(Attach Planning Commission approved Site Plan)

CITY COUNCIL
REPORT 10.A.

DATE: MAY 21, 2024
TO: MAYOR AND COUNCIL MEMBERS
FROM: SANJAY MISHRA, PUBLIC WORKS DIRECTOR

ERIC CASHER, CITY ATTORNEY
SUBJECT: ORDINANCE ADDING CHAPTER 10.80, EV CHARGING STATIONS, TO THE PINOLE MUNICIPAL CODE TO ESTABLISH RESTRICTIONS FOR CITYOWNED ELECTRIC VEHICLE PARKING SPACES AND TO ESTABLISH A

SCHEDULE OF RATES FOR ELECTRIC VEHICLE CHARGING STATIONS And to AUTHORISE THE CITY MANAGER TO ADJUST THE RATES TO RECOVER THE CITY'S COST.

RECOMMENDATION
Staff recommends that the City Council introduce by title only an Ordinance adding chapter 10.80, EV charging stations to the PInole Municipal Code to establish restrictions for City-owned electric vehicle parking spaces, to establish a schedule of rates for electric vehicle charging stations, and to authorize the City Manager to adjust the rates to recover the City’s cost.

BACKGROUND
Over the past decade, there has been a significant increase in the number of electric vehicles on our roads. This trend is expected to continue as advancements in battery technology, environmental concerns, and government incentives drive the transition towards cleaner transportation alternatives.

Currently, City of Pinole provides a dual port EV charging station in the Public Safety Building parking lot at 808 Tennent Ave. This charger has been offered free of charge to users as part of our commitment to promoting sustainable transportation options and reducing greenhouse gas emissions. As the adoption of electric vehicles continues to grow, it is imperative that we establish a sustainable framework to support the infrastructure necessary for their operation to ensure the chargers are available to residents in a fair and equitable manner.

REVIEW AND ANALYSIS
The adoption of electric vehicles represents a significant opportunity to reduce our dependence on fossil fuels and mitigate the impacts of climate change. By implementing fees for EV chargers, we can ensure the sustainability and effectiveness of our charging infrastructure while continuing to support the transition towards cleaner transportation alternatives.

Adopting an ordinance for electric vehicle (EV) charging fees will serve several purposes which are outlined below and aims to promote sustainable transportation :

• Revenue Generation: Charging fees will cover the cost of energy used and to ensure the City of Pinole may continue managing the EV charging stations in a fiscally sustainable manner.
• Fairness and Equity: Charging fees will ensure that EV drivers contribute to the costs of maintaining charging infrastructure, and that the City does not subsidized certain individual's car usage.
• Incentivizing Efficient Use: By implementing fees, the City of Pinole can incentivize efficient use of charging stations, discouraging long-term parking at charging spots after a vehicle is fully charged. This helps maximize the availability of charging stations for other EV drivers.
• Infrastructure Expansion: If the City is able to recover the cost of operating EV Charging Stations, it will be able to expand the EV charging network, increasing accessibility and convenience for EV owners and encouraging further adoption of electric vehicles. • Cost Recovery: Charging fees can help recover the costs associated with electricity consumption for charging EVs, ensuring that the expenses incurred by charging station operators are covered.
• Behavioral Influence: Time-based fees or peak-demand pricing, charging fees will influence EV drivers' behavior, encouraging charging during off-peak hours or incentivizing shorter charging durations.
• Environmental Goals: Charging fees can be structured to incentivize sustainable behavior, such as offering discounted rates for renewable energy-powered charging or implementing higher fees for carbon-intensive energy sources. • Regulatory Control: This ordinance will allow the City of Pinole to regulate and standardize charging fees, ensuring consistency across different charging networks and preventing price gouging or unfair practices by charging station operators.

In essence, adopting an ordinance for EV charging fees will enable the City of Pinole to manage and optimize the use of EV charging infrastructure, support the transition to sustainable transportation, and achieve various economic, environmental, and social objectives.

The proposed fee structure will be communicated to the public through various channels, including the City's website, social media platforms, and signage at charging stations. Users will be able to pay for charging sessions either through a mobile app, or by credit/debit card, providing convenience and accessibility.

FISCAL IMPACT
Adoption of this ordinance will help the City generate revenue to offset the costs of maintaining the EV charging infrastructure, thus making this infrastructure expansion financially sustainable.

ATTACHMENTS
A. Ordinance EV Charging

AN ORDINANCE OF THE CITY OF PINOLE ADDING CHAPTER 10.80, EV

CHARGING STATIONS, TO THE PINOLE MUNICIPAL CODE TO ESTABLISH

RESTRICTIONS FOR CITY-OWNED ELECTRIC VEHICLE PARKING SPACES, TO

ESTABLISH A SCHEDULE OF RATES FOR ELECTRIC VEHICLE CHARGING

STATIONS, AND TO AUTHORIZE THE CITY MANAGER TO ADJUST THE RATES TO RECOVER CITY’S COST
WHEREAS, the City of Pinole has installed an electric vehicle (EV) charging station at a Cityowned parking lot, and will be installing more charging stations in the future; and WHEREAS, as more residents switch from internal combustion engine vehicles to electric vehicles, the demand for these EV charging stations will only grow; and WHEREAS, to ensure that EV charging stations are used in a fair and equitable manner, the City Council desires adding language to the Pinole Municipal Code to establish regulations and limitations on the occupancy of an EV charging station; and WHEREAS, the proposed ordinance would also establish rates for vehicles using the City’s EV charging stations, and authorize the City Manager to increase those rates in a specified manner; and
WHEREAS, the proposed ordinance will facilitate the use of the City’s EV charging stations by a larger number of residents.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PINOLE, DOES HEREBY ORDAIN AS FOLLOWS:

SECTION 1. Findings The City Council of the City of Pinole finds that all of the above Recitals are true and correct and incorporated herein by this reference.

SECTION 2. Municipal Code Amendment. Chapter 10.80, EV Charing Stations, is hereby added to the Pinole Municipal Code to read as follows:

10.80 EV Charging Stations.

10.80.010 City-Owned Electric Vehicle (EV) Charging Stations.

A. Designation of Parking Spaces. The Public Works Director, or their designee, is authorized in accordance with the purposes of this chapter to designate spaces in off-street public parking facilities for the exclusive parking of electric vehicles that are connected to electric vehicle charging stations for the purpose of transfer of electricity to the battery or other energy storage device of an electric vehicle.

B. Signs or Markings. Upon designation of a parking space or spaces for the exclusive use of electric vehicles pursuant to Subsection A of this section, the Public Works Director hall place signs or markings giving adequate notice that the parking space or spaces are restricted and to be

used only for such electric vehicles. The signs or markings shall be in compliance with California Vehicle Code § 22511 indicating that vehicles left standing in violation of the restriction may be removed. The parking restriction shall not apply to the designated parking spaces until the sign or markings have been placed.

C. In parking stalls designated by the use of markings and/or posting as electric vehicle charging stations, only electric vehicles are allowed to park for charging events during designated hours.

D. It is unlawful for the operator of any vehicle to allow a vehicle to park or stand in a designated electric vehicle charging station longer than the posted time limit.

E. It is unlawful for the operator of an electric vehicle to allow that vehicle to park or stand in a designated electric vehicle charging station unless the vehicle is actively conducting a charging event.

F. The police department is authorized to cite and/or remove or cause the removal of vehicles parked in violation of this section in accordance with California Vehicle Code § 22511.

G. Fees for use of electric vehicle charging stations at electric vehicle parking spaces owned by the City of Pinole shall be as follows:

1. Baseline energy fee of $0.35 per kilowatt-hour, effective from 12:00 a.m. to 3:00 p.m. and from 9:00 p.m. to 12:00 a.m. everyday.

2. Time-of-Use energy fee of $0.40per kilowatt-hour, effective from 3: 00p.m.to 9:00 p.m. everyday.

3. Ancillary fee of $1.50 per charging session.

4. Overstay fee of $1.00 per minute up to 30minutes, charged after 4hours and 15 minutes of charging from 5:00 a.m. to 10:00 p.m. everyday.

5. The City Manager may adjust the energy fees by increments no smaller than one cent ($0.01).

6. The maximum allowable annual percentage increase in energy fees shall not exceed the annual percentage increase in PG&E’s average electric rate, published in Table 1.8 of the California Public Utility Commission’s most current Assembly Bill 67 Annual Report on electric and gas utility costs.

7. Adjustments to the energy fees associated with the use of electric vehicle charging stations shall be posted to the City’s website no later than 30 days prior to the adjustment.

8. Energy fees may be adjusted no more than once per fiscal year.

9. SECTION 3. CEQA. This ordinance is exempt from further environmental review under the California Environmental Quality Act (“CEQA”) pursuant to CEQA Guidelines Section 15061(b)(3), the commonsense exemption that CEQA applies only to projects that have the potential for causing a significant effect on the environment, and Section 15273(a), the exception for the establishment of rates, tolls, fares, and charged.

SECTION 4. Severability. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance, including the application of such part or provision to other persons or circumstances shall not be affected thereby and shall continue in full force and effect. To this end, the provisions of this Ordinance are severable. The City Council of the City of Pinole hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause, or phrase hereof irrespective of the fact that any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses, or phrases be held unconstitutional, invalid, or unenforceable.

SECTION 5. Effective Date. Following adoption by at least a four-fifths vote of the City Council, this Ordinance shall be effective immediately upon adoption pursuant to Government Code section 65858. The City Clerk shall certify as to the adoption of this Urgency Ordinance and shall cause it to be published within fifteen (15) days of the adoption and shall post a certified copy of this Urgency Ordinance, including the vote for and against the same, in the Office of the City Clerk, in accordance with California Government Code Section 36933.

PASSED AND ADOPTED at a regular meeting of the Pinole City Council held on the 4th day of June, 2024 by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Maureen Toms, Mayor
ATTEST:

Heather Bell, City Clerk
APPROVED AS TO FORM:
______________________________
Eric S. Casher, City Attorney

CITY COUNCIL
REPORT 10.B.

DATE: MAY 21, 2024
TO: MAYOR AND COUNCIL MEMBERS
FROM: SANJAY MISHRA, PUBLIC WORKS DIRECTOR
SUBJECT: REVIEW DRAFT SEWER RATES FOR FISCAL YEARS 2024/25 THROUGH 2028/29

RECOMMENDATION
It is recommended that the City Council:

1. Receive information regarding the sewer rates for fiscal years 2024/25 – 2028/29 and;

2. Adopt a resolution setting the intention to analyze sewer rates; and

3. Schedule a public hearing for July 16, 2024; and,

4. Direct a mailing of the notice of the proposed sewer rate increase to all affected parcels.

BACKGROUND
On July 1, 2018, the City Council adopted a five-year rate structure for sewer user fees. At that time, Willdan Financial prepared an analysis of the sewer rates. The primary need to analyze rates was to address means to fund required improvements to the sewer collection system as recommended by the Sanitary Sewer Master Plan (SSMP) adopted by council.

In 2024 the City selected Willdan Financial to develop an updated sewer rate model and make recommendations for sewer rates for the next five fiscal years. Willdan Financial has prepared the attached draft Sewer Rate Study Report. The principal reason for the rate increase is to provide adequate revenue for upgrades to Pinole’s aging sewer collection infrastructure and to address inflow/infiltration (I&I) to the Pinole-Hercules Water Pollution Control Plant.

The increase will result in a change to single family units, multifamily units, and non-residential users.

REVIEW AND ANALYSIS
The sewer rate model prepared by Willdan Financial addresses the following:

1. Operating and maintenance costs associated with the Pinole-Hercules Water Pollution Control Plant,

2. The operating and maintenance costs associated with the collection system serving Pinole,

3. Debt service for Pinole’s portion of prior improvements, half of the cost of the state mandated upgrades to the Pinole-Hercules Water Pollution Control Plant funded by an SRF Loan from the State Water Resources Control Board,

4. Capital improvements to the City of Pinole's sewer collection system to reduce inflow

and infiltration and maintain adequate reserves for operations and capital projects are recommended in the SSMP.

The proposed sewer rates are shown in the following table. A detailed explanation of the proposed sewer rates is in the attached draft Sewer Rate Study Report.

Willdan Financial has provided ongoing service to the City of Pinole annually to help the City determine and collect the sewer fees through the County Assessor. The City and Willdan have encountered on an annual basis a challenge that results in increased efforts to calculate the fees for commercial users who pay for service based on water usage. This sewer rate model includes a change in the technique used to determine the charges to commercial accounts.

Willdan Financial addresses this change further within the draft Engineer’s Report. The new technique streamlines the calculations and reduces the opportunities to make errors.

Residential users of the system will continue to pay a flat rate for sewer collection and treatment services.

In accordance with the requirements of the Government Code, Proposition 218, there will be a public hearing set for July 16, 2024. This will provide another opportunity to present the sewer rate study analysis and recommendations.

In accordance with the requirements of the Government Code, Proposition 218, the City is required to notify all affected parcels of the proposed increase in the sewer rates and provide an explanation to show why the rates need to be increased. Following the action taken by Council tonight, a notice will be prepared and mailed to all affected parcels. To meet the schedule set by the County Assessor, the notice will be sent on or before May 31, 2024, after Willdan Financial files the final Engineer’s Report with the City.

FISCAL IMPACT
The sewer rates are necessary for the operation of the Pinole-Hercules Water Pollution Control

Plant and collection system. Without an adequate rate structure, operations at the Pinole Hercules Water Pollution Control Plant will be negatively affected. Additionally, without adequate revenue, infill and infiltration projects would need to be deferred. Adequate revenue is also necessary to maintain permit-compliant operations.

The City has taken several important steps to minimize the fiscal impact on sewer rate payers.

They include authorizing a 30-year pay back schedule in lieu of 20 years for the SRF Loan, and refunding the prior bond debt service resulting in a reduction in annual payments.

Additionally, the change in the technique used to determine the charges for commercial accounts recommended in the draft Engineer’s Report will save time on an annual basis when the assessment is determined.

ATTACHMENTS
A. DRAFT Pinole Sewer Rate Study - 2024

City of Pinole, CA
Comprehensive Sewer Rate Study
Report

i Sewer Rate Study – Draft Report
May 8, 2024

TABLE OF CONTENTS
TABLE OF CONTENTS ............................................................................................................................... i Section 1 – Executive Summary...........................................................................................................1

1.1 Introduction.........................................................................................................................................1

1.2 Overview of the Rate Study Process............................................................................................2

1.3 Summary of Proposed Rates..........................................................................................................3 Section 2 – Revenue Sufficiency Analysis ..........................................................................................5

2.1 Financial Planning Principles..........................................................................................................5

2.2 Existing Rates.......................................................................................................................................5

2.3 Revenue Sufficiency Process .........................................................................................................6

2.3.1 Budget..........................................................................................................................................7

2.3.2 Capital Improvement Plan (CIP) ..........................................................................................7

2.3.3 Debt Service ...............................................................................................................................8

2.3.4 Gross and Net Revenue Requirement ................................................................................9

2.4 Customer Data.................................................................................................................................10

2.4.1 Customer Billing Analysis........................................................................................................10

2.5 Financial Projections Under Existing Rates................................................................................10 Section 3 – Cost-of-Service (COS) Analysis .....................................................................................12

3.1 General ..............................................................................................................................................12

3.2 Sewer Cost-of-Service....................................................................................................................12

3.2.1 Functional Unbundling of Revenue Requirements........................................................12

3.2.2 Classification of Revenue Requirements..........................................................................13

3.2.3 Allocation to Customer Classes and Unit Cost Development....................................14

3.2.4 Rate Design by Unit Cost.......................................................................................................16

3.2.5 COS and Revenue Check....................................................................................................18 Section 4 – Proposed Test Year Rates ...............................................................................................19

4.1 General ..............................................................................................................................................19

4.2 Rate Comparison with Other Utilities .........................................................................................20 Section 5 – Projected Operating Results ..........................................................................................22

ii Sewer Rate Study – Draft Report
May 8, 2024

5.1 General ..............................................................................................................................................22

5.2 Projected User Rate Revenues....................................................................................................22

5.3 Debt Service Coverage ................................................................................................................24

5.4 Summary of Projected Operating Results ................................................................................25 Section 6 – Conclusions and Recommendations ............................................................................27

6.1 Disclaimers...............................................................................................................................................27

6.1.1 General Disclaimer .................................................................................................................27

6.1.2 Municipal Advisory Disclaimer.............................................................................................27

6.2 Conclusions.......................................................................................................................................28

6.3 Recommendations.........................................................................................................................29

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Section 1 – Executive Summary

1.1 Introduction
Willdan Financial Services (Willdan) is pleased to submit to the City of Pinole (the “City”) the following Sewer Rate Study report (the “Report”) for your consideration. Willdan has completed this study of the City’s sewer rates, which are submitted annually to Contra Costa County for placement each year on the Secured Property Tax Roll. The results of the investigations, analyses, and conclusions from this study are summarized in this Report.

The City currently provides wastewater treatment and collection services to its customers.

The Pinole-Hercules Water Pollution Control Plant was originally built in 1955 as a primary wastewater treatment facility and has had two major expansions and several modifications over the years to meet the needs of both cities’ growing populations. The City’s wastewater system currently serves a combined population of approximately 40,000, with an average daily flow of 3.5 million gallons. Only those customers who are served by the Pinole-Hercules Water Pollution Control Plant are considered as part of this analysis.

The City provides service to portions of Hercules under a Joint Powers agreement. Hercules pays for those services directly as a wholesale purchaser on behalf of its retail customers. The City invoices Hercules for the treatment services provided and the capital projects that take place at the wastewater treatment facility. The costs incurred by the City for managing its collection system are accounted for separately and such costs are not passed on to Hercules since Hercules maintains its own wastewater collection system.

The City has focused a significant amount of attention and effort on strategic and master planning measures in all areas of sewer utility operations to ensure that it is able to provide uninterrupted service to its customers, and so that it remains prepared for the future. As part of its ongoing planning efforts, the City commissioned Willdan to perform a sewer rate study to analyze the revenue sources and expenditures of the sewer utility system, develop a fiveyear financial analysis, and provide recommendations for proposed rate and/or rate structure adjustments to meet the financial and administrative goals and objectives of the City. The primary objectives of the rate study include:
➢ Full recovery of costs related to utility operations (i.e., operating and maintenance costs, debt, and other expenditure requirements);
➢ Development of cost-based rate structures;
➢ Maintaining consistency with Water Environment Federation (“WEF”) guidelines; ➢ Providing for equity among customer classes;
➢ Meeting substantive and procedural Proposition 218 requirements; ➢ Maximizing administrative efficiency (i.e., easy to understand and implement); and ➢ Incorporation into the analysis of a 5-Year capital funding plan.

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1.2 Overview of the Rate Study Process
This study includes the development and presentation of a pro forma sewer financial plan for a 5-year planning period, as well as the development of cost-based rates through a costof-service and rate design analysis. Utility rates must be set at a level such that operating, maintenance, debt, and capital expenses are funded with the revenues received from customers. In addition, the revenues generated from utility rates must only be used for this purpose and for the sewer system only. This is a significant point, as failure to achieve the needed revenues can lead to unacceptable service levels and inadequately maintained facilities. Therefore, a rate study typically consists of the following three interrelated analyses:

I. Financial Planning/Revenue Requirement Analysis: Creates a five-year plan to support an orderly, efficient program of on-going maintenance and operating costs, capital improvement and replacement activities, debt financing, and retirement of outstanding debt. In addition, the plan should fund and maintain appropriate reserve balances based on industry standards, as well as the City’s fiscal policies and specific needs.

II. Cost-of-Service Analysis: Identifies and apportions annual revenue requirements (i.e., expenditures) to operational and functional cost components based on the demand placed on the sewer utility system. The purpose of this analysis is to develop rates that generate revenues relatively proportionate to the share of the utility’s costs. This objective is consistent with industry standards as well as the requirements of Proposition 218.

III. Rate Design: Develops an equitable and proportionate schedule of rates for the City’s customer base. The policy objectives are coordinated with Proposition 218 (Prop 218) requirements and cost-of-service objectives to achieve a balance between customer equity and financial stability goals.

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This rate study utilizes generally accepted rate-making principles and standards established by industry experts such as the WEF in its “Financing and Charges for Sewer Systems, Manual of Practice No. 27”. The principles established by WEF are used as guidelines in the development of the proposed sewer rates. A discussion of some of the key principles of ratemaking is presented in the following subsection of this Report.

1.3 Summary of Proposed Rates
The rate study methodology applied in the development of updated sewer rates, outlined in this Report, consisted of reviewing the historical operating results of the sewer utility system, analyzing the budget to identify the net revenue requirements to be recovered from user rate revenues, performing general cost-of-service allocations based on the rate components and functional cost categories, and revising the rates based on the applicable costs and expenditures to be recovered from user rates. In addition, an analysis of the system’s customers was performed to identify the rate determinants since they drive the recommended rates, which are the primary source for generating revenues. The allocated revenue requirements were utilized in conjunction with the rate determinants and rate structure to develop the proposed sewer rates.

The findings and conclusions of the rate analysis, as well as the resulting revised rate recommendations, were utilized to develop a projection of future operating results for a 5- year planning period from Fiscal Year (FY) 2025 (beginning July 1, 2024) through FY 2029 (ending June 30, 2029), herein referred to as the “Projection Period”. The purpose for developing the 5-year projections is to demonstrate the financial capability of the sewer revenues to support system operations and maintenance, and fund planned capital improvements. The analyses, findings and accompanying recommendations are presented in the subsequent sections of the Report.

Rate Design Analysis
Considers both the level and structure of the rate design to collect the appropiate and targeted level of revenues.

Cost of Service Analysis
Allocates the revenue requirements to the fixed/variable cost components based on cost of service.

Revenue Requirement Analysis
Compares the revenues to the expenses of the utility
to determine the overall rate adjustment required.

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The sewer rate analysis described in the Report is performed based on the general guidelines of the defined objectives, as well as common industry standards for setting utility rates. In addition to focusing on these major objectives, the rate analyses performed herein may consider other factors in designing rates. As discussed in detail later in this Report, other rate considerations may generally include sensitivity to the impact of rate changes on existing customers, relative comparability with neighboring utilities, and variations or changes (if any) from the City’s existing rate structure. The proposed sewer rates for assumed implementation effective July 1, 2024 (or other such date as determined by the City) for FY 2024/25 (FY 2025, herein referred to as the “Test Year”) are provided in Table 1. It is anticipated that the charges, based on these rates, will be submitted to Contra Costa County for placement on Fiscal Year 2024/2025 Annual Secured Property Tax Bills, which are typically sent out to property owners in early fall each year. The existing rates are provided in Table 2.

Table 1 – Proposed Annual Sewer Rates

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Section 2 – Revenue Sufficiency Analysis

2.1 Financial Planning Principles
While the individual rates for a utility system vary based on a variety of factors, rates should be consistent with common rate-making principles within the utility industry. The guiding principle is that rates designed for any utility should provide a reasonable balance between several key factors. In general, the utility rates should:
➢ Generate a stable revenue stream that, when combined with other sources of funds, is sufficient to meet the expenditure requirements and goals of the system; ➢ Be based upon the proportionate cost of providing the service and not exceed the cost of providing the service – in compliance with California Proposition 218; ➢ Be equitable – that is, they should generate revenue from customer classes in a manner which is reasonably in proportion to the cost of providing the service to that customer class;
➢ Be easy to understand by customers; and
➢ Be easy to administer by the utility.

Striking the appropriate balance between the principles of ratemaking is the result of a detailed process of evaluation of revenue requirements and cost-of-service, and how those translate into the rate design alternatives which meet legal requirements and the specific objectives of the utility under the circumstances in which it operates.

2.2 Existing Rates
As described in the Introduction to this report, The City has established sewer charges that are submitted annually to Contra Costa County for inclusion on the annual secured property tax roll. These charges are based on customer classification, and these rates charged for sewer service are approved by the City Council and are not subject to administrative review or approval by any other local or state agency. The City has historically adjusted rates, as necessary, to provide for recovery of financial obligations including operating expenses, debt service, capital expenditures and any other expenses and transfers.

The existing annual sewer rates consist of 1) a separate flat rate for single-family and multifamily customers that is applied per dwelling unit regardless of their usage, 2) meter-based fees for commercial/non-residential customers that designates the minimum amount they will pay by account, based on their respective meter size, regardless of usage, and 3) a commercial/non-residential volumetric rate component per 100 cubic feet of water usage that recovers the costs of treatment and disposal of wastewater. Water meter and usage data is provided by East Bay Municipal Utility District. The existing rates for sewer service are provided in Table 2.

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Table 2 – Existing Annual Sewer Rates

2.3 Revenue Sufficiency Process
In evaluating whether the existing rates will generate sufficient revenue to meet the expenditure requirements of the sewer system, the annual expenditures required for the sewer utility system (herein referred to as the “Revenue Requirements”) must be developed.

The Revenue Sufficiency Analysis compares the forecasted revenues for the sewer utility system under existing rates (including customer growth) to the projected Revenue Requirements.

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2.3.1 Budget
The revenue sufficiency analysis performed as part of this study and summarized in this report utilizes the City’s adopted budget for FY 2024/25 (the “Budget” for FY ending June 30, 2025) as one source of data and information to determine the gross Revenue Requirements to be recovered from user rates over the Projection Period. The Budget, as prepared by the City, is provided on a line-item basis, and is used for projecting the budgeted financial needs for the Test Year and the remainder of the Projection Period. In developing the rate analysis, certain adjustments are made such that the expenditures are categorized into either Operating and Maintenance (O&M) expenses or non-operating expenses. In addition, only recurring costs included in the current Budget were included as part of the revenue requirement analysis. One-time costs were identified and evaluated in discussions with City Staff and removed if appropriate. Recurring annual costs were escalated using suitable cost indexes or cost escalation factors, again in discussion with City Staff and based on historical trends.

The O&M expenses are primarily those ongoing costs for labor, materials, supplies, services, etc., required to manage and operate the utility system on a day-to-day basis while maintaining a dependable level of service. The O&M requirements are generally a function of a budgetary process and are directly related to the level of service provided to customers of the utility system. The non-operating expenses include such items as capital outlay and any other expenses & transfers.

The Budget also identifies estimated revenues to be derived from sources other than sewer user rates. Such other revenue sources include interest earnings on investments, and reimbursement from the City of Hercules for its share of operating and capital project costs related to the shared wastewater treatment plant that the City of Pinole incurs on their behalf. If there are revenues generated from the other sources, those revenues are applied to the gross Revenue Requirements to reduce the amount of revenue required from user rates. The result is the net Revenue Requirement.

2.3.2 Capital Improvement Plan (CIP)
The City provided a list of anticipated capital projects to be undertaken over the Projection Period that will be paid from sewer service charge (rate) revenue, which are also included in the development of the gross Revenue Requirements. The capital projects provided by and identified by the City in the CIP are required in order to maintain and continue uninterrupted service to customers by investing in improvements, repairs, or replacements of aging system components as they wear over time. The City provided cost estimates for the identified capital projects by the fiscal year in which they are estimated to be undertaken.

The funding for these capital projects was then used in the analysis, along with O&M and non-operating expenses, to determine the gross revenue requirements for the sewer system.

The capital projects included in the CIP, along with their assumed funding sources, for the Projection Period are provided in Table 3.

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Table 3 – Sewer CIP ($1,000s)

2.3.3 Debt Service
The City currently has two outstanding debt issues for the sewer system. A minimum debt service coverage ratio of 1.25 times is required to be maintained on an annual basis, based on the City’s current bond covenants associated with the existing debt. In simple terms, this means that the utility must have at least $1.25 in net operating revenues for every $1.00 of debt service they are committed to pay on existing debt. The debt service coverage is calculated by dividing net operating revenues (revenues less operations and maintenance expenses) by annual debt service. There are no future or additional debt issuances assumed to take place over the Projection Period outside of the current outstanding debt obligations.

The annual existing debt payments over the Projection Period are provided in Table 4.

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Table 4 – Annual Debt Service Payments

2.3.4 Gross and Net Revenue Requirement
The proposed sewer rates developed in the Report are designed for assumed implementation for FY 2024/25 (the Test Year as previously defined). The projected Test Year gross and net Revenue Requirements are estimated by utilizing the Budget, actual debt service requirements as provided in the applicable debt service schedules, capital estimates and assumed funding sources for capital projects as provided by the City, along with anticipated transfers. The Test Year Revenue Requirements that are used for developing the user rates proposed herein are detailed in Appendix A at the end of this report and summarized in Table 5.

Table 5 – Test Year Revenue Requirements – FY 2025
The projected Revenue Requirements for the sewer system over the entire Projection Period are provided in Table 6.

Table 6 – Sewer Revenue Requirements for the Projection Period

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2.4 Customer Data
The rate study described herein, particularly the cost-of-service analysis, is heavily reliant upon a detailed analysis of system customers and demand characteristics. The existing utility customer base provides the determinants utilized in the cost-of-service analysis, and ultimately in calculating the sewer charges, which become the foundation for projecting future revenues generated by the sewer system.

It is important to note that the customer analysis focuses primarily on the customer classifications that will be subject to and impacted by the user rates and charges to be developed in the Report. This consists of the general service (retail) customers that currently pay for utility service pursuant to the existing user rates and charges as previously detailed.

For the purposes of the rate study, it is these customers that will generate revenues based upon the proposed user rates and charges.

2.4.1 Customer Billing Analysis
For the rate study, detailed billing information was provided for each individual customer.

This data offered a breakdown of customers by class, usage characteristics, and billed charges. An analysis of the billing data was conducted to obtain an understanding of the existing customers, customer classes, and usage characteristics per customer class. In accordance with the data, as well as discussions with the City staff, the utility system provides service to various identifiable retail customer classes consisting of:
➢ Single-Family Residential
➢ Multi-Family Residential, and
➢ Commercial/Non-Residential
Each of these customer classes embodies certain common characteristics in their utility use and service demand profiles that provide the basis for establishing an equitable allocation of system costs. The billing data was utilized to identify the number of customer accounts within each class, the applicable equivalent residential units (ERUs) based on dwelling units and meter size, usage profiles, and strength characteristics.

The historical customer data was also utilized to establish growth trends for each customer classification. The growth trends were then used to project the average number of customers, ERUs, and usage within each class for the Test Year plus the remaining years of the Projection Period.

2.5 Financial Projections Under Existing Rates
The projected customers and accompanying billable flows are applied to the existing rates to develop a projection of user rate revenues that would be generated under existing rates.

The revenues are then compared to the projected revenue requirements/expenditures to determine if revenue adjustments are needed. Based on this comparison, it is projected that under the existing rates, the sewer system would not meet its collective projected operating

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(O&M) financial obligations, debt service payment or coverage requirements, cover costs of capital projects, and be able to make anticipated transfers. Therefore, revenue increases are required to generate additional cash to fund projected costs of operations and capital projects, meet debt service requirements, and maintain adequate cash reserves.

The City has established an objective of maintaining a target of at least 180 days of cash reserves to help fund ongoing operations in the event of periodic fluctuations in cash flow, and to address unexpected needs that may require cash funding. Since the City currently collects sewer user revenues through the annual secured property tax roll, as opposed to receiving cash through monthly or bi-monthly billings, it is essential that there are adequate cash reserves to cover expenditures between cycles of revenue collection from annual secured tax roll payments. The cash-flow statement outlining the projected operating results under existing rates is summarized in Table 7 for the sewer system. The proposed rates and projected financial results are addressed in the subsequent sections of this Report.

Table 7 – Sewer System Projected Operating Results - Existing Rates ($1,000s)

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Section 3 – Cost-of-Service (COS) Analysis

3.1 General
The costs incurred by a sewer utility system are generally driven by specific service requirements imposed on the system by its customers. There are several different options that can be used to perform a cost-of-service (COS) analysis and the allocation methodology depends upon the basis applied. The sewer cost-of-service analysis detailed in Section 3.2 involves an examination of the number and type of customers served in accordance with the California State Water Resources Control Board (SWRCB) Revenue Program Guidelines for Wastewater Agencies.

3.2 Sewer Cost-of-Service
The COS analysis for the sewer utility utilizes the revenue requirements for the Test Year as the cost basis. The Test Year revenue requirements are functionally unbundled, classified and allocated to customer classes to determine the cost-of-service by class. More detail relating to the sewer COS approach can be found in Appendix B.

3.2.1 Functional Unbundling of Revenue Requirements
The sewer system costs are unbundled into Collection, Treatment, and Customer functions.

A brief description of each component is as follows:
• Collection – costs associated with lines and facilities that transport wastewater from customer properties to treatment facilities;
• Treatment – costs associated with treating wastewater for disposal reclamation and/or discharge;
• Customer – costs associated with metering, billing, and providing other services to customers (e.g., printing, delivering and collecting utility bills, recordkeeping, etc.).

The allocation of the functionally unbundled revenue requirements for the Test Year are summarized in Table 8.

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Table 8 - Functional Unbundled Cost Allocations

3.2.2 Classification of Revenue Requirements
The functionally unbundled revenue requirements for the sewer system are classified into fixed and volumetric customer components based on methodology consistent with the Water Environmental Federation (WEF), Manual of Practice No. 27. Since the City is mostly built-out, and there are no anticipated losses or gains of significant wastewater customers, it is anticipated that the allocation percentages will not change materially during the Projection Period. However, it is important to note that COS analyses are based on the data at a specific point in time (i.e., the most recent fiscal year). To the extent that weather conditions, economic conditions and customer usage characteristics change during the Projection Period, the cost allocations can be impacted. The system-wide costs by service characteristic are shown in Table 9.

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Table 9 - Classification of Unbundled Revenue Requirements

3.2.3 Allocation to Customer Classes and Unit Cost
Development
The functionalized and classified revenue requirements are allocated to customer classes utilizing a unit cost approach as follows:
• Collection – Based on relative percentage of annual sewer usage; • Treatment – Based on relative percentage of sewer strength discharge (BOD and SS);
• Customer – Based on relative percentage of units by customer class.

The units of service for each component of cost by customer class (if applicable) are provided in Table 10. The units of service consist of the number of ERUs, annual flows in 100 cubic feet, and sewer strength discharge. ERUs are based on the number of residential dwelling units and commercial/non-residential customers by meter-size as provided in the customer data. Collection is the total annual sewer flows projected for the test year. BOD and SS reflect the strength per pound of the sewer discharge collected by the City from each customer class based on standards for wastewater discharge included in the State Water Resources Control Board Guidelines.

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Table 10 – Units of Service
The revenue requirement for each cost component is divided by its respective unit of service to calculate a unit cost. The unit cost for each cost component is demonstrated in Table 11.

Table 11 – Cost Per Unit
The allocation of the revenue requirement to each customer class is based on the unit costs for each component multiplied by the units of service for each customer class. The total costs to be recovered from each customer class by rate component are shown in Table 12.

Table 12 – Cost of Service by Customer Class and Cost Component

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3.2.4 Rate Design by Unit Cost
The unit costs developed in the previous section are used to develop the proposed rates for the Test Year. The fixed rate components are based on accounts, ERUs and the allocated customer-related costs. The volumetric rate component is based on the annual usage and sewer strength discharge.

The fixed rate components by ERU for single-family and multi-family customers are determined using the total number of residential dwelling units being served. Each residential dwelling unit is equivalent to one ERU.

The fixed rate components by ERU for commercial/non-residential customers are determined based on the number of customers by meter size. It is common practice in the utility rate-making industry to establish a rate structure that includes an incremented service availability charge (meter charge, sometimes also called a fixed charge) such that customers placing a greater potential demand or capacity requirement on the system (those with larger meters) will pay proportionately more for the service availability component.

The methodology for incrementing the commercial/non-residential fixed fee per ERU is based upon standardized meter/capacity criteria established by the American Water Works Association (“AWWA”) and the WEF pursuant to the size of the water meter. The AWWA/WEF equivalent meter capacity criteria are commonly used to establish a standard unit of measure for customers referred to as an ERU. Utilizing the AWWA/WEF demand criteria, the applicable ERU factors for larger water meters are based on the incremental increase in potential wastewater discharge capacity, as compared to the standard meter size. These factors are derived from actual flow testing results and are commonly utilized by the water and sewer utility industry. Based upon the established standards, an ERU is equal to a single connection with a 5/8-inch water meter. Since wastewater flow capacity is generally a direct function of water flow, calculating the sewer fixed fee based upon the size of the water meter is equitable and consistent with industry standards. A full summary of the AWWA meter-size equivalency factors is provided in Table 13.

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Table 13 – Meter Equivalency Factors
The volumetric rate component is determined by the sewer usage and the strength characteristics associated with each customer classification based on the standards for wastewater discharge included in the State Water Resources Control Board Guidelines.

Residential customers will pay a flat fee, regardless of their usage, so all costs relating to the volumetric rate component are included in the flat fee. This is a common industry standard for setting residential sewer rates since residential customers have similar usage profiles and place similar demand on a sewer utility system, and their wastewater discharge is not directly metered.

For commercial/non-residential customers, the volumetric rate component is determined by dividing the volume, capacity, BOD, and TSS volumetric cost categories by the total commercial/non-residential sewer flows to determine the commercial/non-residential volumetric rate per 100 cubic feet. It is a common industry practice to have commercial/non-residential customers pay a volumetric rate per unit of sewer usage since the commercial/non-residential customer class varies in usage and strength discharge characteristics between customers. Section 3.2.5. demonstrates how the sewer rates are developed from the fixed and volumetric cost components, respective to each customer classification, to recover their proportional cost of providing service to them.

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3.2.5 COS and Revenue Check
Once the unit costs are developed and the costs associated with each customer class based on the units or service are determined in Section 3.2.3, rates can be developed to ensure that each customer class is generating sufficient revenues to cover their allocated cost of service. The proposed rate structure for the sewer rates are as follows:
• Single-Family & Multi-Family Residential Customers – For single-family and multi-family residential customers, the proposed rates will consist of only a flat annual fixed charge based on the number of dwelling units. • Commercial/Non-Residential Customers – For commercial/non-residential customers, the proposed rates will consist of an annual fixed charge by metersize/ERU and a volumetric rate per 100 cubic feet of sewer usage.

The revenues generated by each land use vs the cost allocated to each land use are provided in Table 14.

Table 14 – Proposed Rate Revenues vs COS

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Section 4 – Proposed Test Year Rates

4.1 General
The methodology used to calculate the recommended sewer rates proposed herein involves applying the projected customers, ERUs, and sewer flows to the user rates developed in the preceding cost-of-service and rate analysis to calculate the estimated revenues that would be generated. Then, these projected revenues are compared to the estimated Test Year revenue requirements, and the sewer rates are adjusted on a percentage basis as necessary until the revenues generated are sufficient to meet the revenue needs of the sewer utility system. In addition, there are other factors that must be considered in designing rates to satisfy the City’s objectives. Such other rate considerations include, but are not limited to:

1. Sensitivity to existing customers - the proposed rates must consider the impact on existing customers and avoid putting an inequitable financial burden on any particular customer class.

2. Comparability with neighboring utilities - the proposed rates should consider the rates and charges applied to customers of neighboring utilities of relatively similar size for similar service.

3. Existing rate structure - the proposed rates must consider the logistics and cost/benefit implications of instituting changes to the existing rates and rate structure.

4. Economic and property development - the proposed rates must consider the potential for future development within the City’s service area and ensure that the rates do not make it cost-prohibitive for future development.

The proposed rates developed herein utilize these considerations, as well as discussions with the City staff, professional judgment, and prior experience with comparable utility systems.

When reviewing potential rate structure options in conjunction with the need for additional revenues, it was determined that revenue adjustments are needed, and the existing rate structure needs to be adjusted based on the cost-of-service analysis.

In conjunction with the existing rate structure, the proposed sewer rates for the upcoming fiscal year are composed of two rate components consisting of an annual fixed charge and a volumetric rate per 100 cubic feet for commercial/non-residential customers only. The proposed annual sewer rates for the Test Year are provided again in Table 15.

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Table 15 – Proposed Annual Sewer Rates

4.2 Rate Comparison with Other Utilities
In order to provide the City with additional insight regarding the proposed rate levels, the analysis includes a comparison of both the existing and proposed user rates relative to the user rates imposed by other sewer utility systems located in same region. A summary analysis is provided comparing the cost of annual sewer service for a typical residential customer calculated under the existing and proposed rates of the City with those of the other utilities.

Since the City currently bills customers annually through the Contra Costa County Secured Property Tax Roll, for purposes of a meaningful comparison, the bills for sewer utilities that do not bill annually (i.e. monthly or bi-monthly) were converted into annual bills. The rates utilized for the other neighboring utilities bills shown in Figure 1 were in effect as of March 2024 and

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are exclusive of local taxes, outside surcharges, franchise fees, regulatory fees, or other rate adjustments. An annual summary comparison with other utilities for a residential customer using 800 cubic feet per monthly billing, or 9,600 cubic feet annually is illustrated in Figure 1.

It should be noted that when making comparisons for sewer service, several factors affect the level of rates and charges. Such factors may include:
1) Terms of wholesale service agreements;
2) Time since last rate update for comparison providers; 3) Level of treatment and effluent disposal methods of sewer service; 4) Anticipated capital improvement programs and capital financing methods; 5) Plant capacity utilization, age of facilities, and assistance in construction by federal or state grants, connection fees, developer contributions, etc.; 6) General Fund and/or administrative fee transfers made by other systems which may account for differences in the level of rates charged; and 7) Bond covenants and funding requirements of the rates.

For the utilities included in the rate comparisons, no analysis has been performed with consideration of the above-mentioned factors as they relate to the reported sewer rates currently being charged.

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Section 5 – Projected Operating Results

5.1 General
As a conclusion to the study, a pro forma operating statement is developed for the sewer system. The statement summarizes the projected financial results based on the system revenues, expenses and other revenue requirements anticipated in future years.

The individual operating statements cover the 5-fiscal year Projection Period through June 30, 2029, and are prepared on a cash-flow basis. In addition, the pro forma statement includes the applicable annual percentage rate adjustments necessary to meet the projected revenue requirements. The following discussions describe the development of the major components of the projected operating results.

5.2 Projected User Rate Revenues
The user rate and charge revenues are estimated by applying the existing and proposed rates to the projected customers, ERUs, and sewer flows. The resulting revenues are then compared to the projected revenue requirements (i.e., O&M expenses, debt service, capital outlay, transfers, etc.) in each fiscal year to determine if the revenues are sufficient to satisfy the expenditure needs of the system. To the extent that there are revenue shortfalls in any given year of the Project Period, the sewer rates developed from the Cost-of-Service and Rate analysis outlined in Section 3 of this report are adjusted on a percentage basis each year as necessary to generate the required level of revenues. The projected sewer user rate revenues are provided in Table 16.

Table 16 – Projected User Rate Revenues
The projected revenues include the annual sewer rate adjustments anticipated for the remaining years of the Projection Period beyond the Test Year. The proposed user rates from which the projected operating results are developed for the entire 5-fiscal year Projection Period are provided in Table 17. The rates identified in the table below reflect the cost of providing service to individual customer classes based on ERUs, volume of flow, and strength characteristics.

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Table 17 – Proposed Annual Sewer Rates
The projected user rates provided herein for the periods beyond the Test Year are intended for strategic planning purposes, and to provide the City with the estimated future rates that may be needed to satisfy the projected cash flow requirements. The rates are developed in accordance with the assumed customer, flow, expenditure, and revenue estimates projected in this rate study. It is important to note that, since it is necessary to utilize numerous assumptions to develop the projected operating results, to the extent that actual customers, flows and/or system expenditures differ from those assumed herein, additional rate adjustments may be required. For informative purposes, the annual charge for a representative City residential customer based on the projected rates, as well as the accompanying change in the annual charge for each year of the Projection Period is included herein. An illustration of the projected annual flat fee charge for a single-family residential customer is provided in Figure 2.

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5.3 Debt Service Coverage
The sewer operating statement also includes a calculation of the annual debt service coverage. Debt service coverage is generally viewed as an indicator of the financial strength of the utility. The debt service coverage ratio is broadly calculated by dividing the net revenues by the annual debt service requirement. For the purposes of the debt service coverage calculation developed herein, the net revenues consist of the total operating revenues (user rate revenues plus other revenues) less the O&M expenses. In accordance with the requirements of the outstanding loan agreements, the City must maintain coverage of at least 125% (1.25 times) of the annual debt service payment. The pro-forma operating statement indicates that the sewer system is expected to meet or exceed the required minimum level of debt service coverage in each fiscal year of the Projection Period. It is important to note that the coverage results are provided for informative purposes only and are not intended as a legally supportable calculation for representation to bondholders. The debt service coverage for the sewer system over the projection period is provided in Table

18.

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Table 18 –Sewer Utility System Projected Debt Service Coverage

5.4 Summary of Projected Operating Results
The cash-flow statement outlining the projected operating results is summarized in Table 19 for the sewer system. The projected results are graphically illustrated in Figure 3 for the sewer system. The results demonstrate that the proposed rates and charges along with the other system revenues are anticipated to be sufficient to satisfy the projected revenue requirements and capital needs of the utility system.

Table 19 – Sewer System Projected Operating Results - Proposed Rates ($1,000s)

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Section 6 – Conclusions and Recommendations

6.1 Disclaimers

6.1.1 General Disclaimer
In the development of the proposed user rates and charges, certain historical reviews and analyses have been performed, together with the application of assumptions based on prudent financial, operational, and ratemaking relationships. The cost criteria and customer usage characteristics associated with general ratemaking procedures are representative of averages and are not intended as indicators of any individual customer.

In the preparation of the rate study, certain assumptions have been made with respect to conditions that may occur in the future. While it is believed that these assumptions are reasonable for the purpose of this update, they are dependent upon future events and actual conditions may differ from those assumed. In addition, the study has used and relied upon certain information that was provided by other parties not associated with Willdan.

Such information includes, among other things, the City’s audited financial statements, annual operating budgets, periodic reports, and other information and data provided by the City, its independent auditors, and other sources. While the sources are believed to be reliable, there has been no independent verification of the information, and no assurances are offered with respect thereto. To the extent that future conditions differ from those assumed herein or provided by others, the actual results may vary from those projected.

6.1.2 Municipal Advisory Disclaimer
Unless the City of Pinole, California (the “City”) has a written engagement from Willdan Financial Services (“Willdan”) for municipal advisory services, Willdan is not advising or recommending any action be taken by the recipient of this information with respect to any prospective, new, or existing municipal financial products or issuance of municipal securities (including with respect to the structure, timing, terms and other similar matters concerning such financial products or issues). The City shall discuss any such information and material contained in Willdan’s work product with any and all internal and/or external advisors and experts, including its own municipal advisor, that it deems appropriate before acting on the information and material.

For the avoidance of doubt and without limiting the foregoing, in connection with any revenue projections, cash-flow analyses, feasibility studies and/or other analyses Willdan may provide the City with respect to financial, economic or other matters relating to a prospective, new or existing issuance of municipal securities of the City, (A) any such projections, studies and analyses shall be based upon assumptions, opinions or views (including, without limitation, any assumptions related to revenue growth) established by the City, in conjunction with such of its municipal, financial, legal and other advisers as it deems appropriate; and (B) under no circumstances shall Willdan be asked to provide, nor shall it

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provide, any advice or recommendations or subjective assumptions, opinions or views with respect to the actual or proposed structure, terms, timing, pricing or other similar matters with respect to any municipal financial products or municipal securities issuances, including any revisions or amendments thereto.

6.2 Conclusions
As previously addressed, the purpose of this study is to provide a review of the City’s existing utility rates to determine if rate adjustments are necessary to meet the budgeted and/or projected financial needs in future years. This Report is the result of the collaborative efforts of representatives from both the City and Willdan. City staff were diligent and cooperative in their efforts to ensure the availability and quality of source data on financial and operating matters. Based on the reviews, analyses and assumptions discussed herein, it is concluded that:

1. The proposed user rates and charges are anticipated to generate sufficient revenues to meet the revenue requirements of the system based upon the projected expenditures, transfers, customers, and billable flows estimated for the Test Year. The proposed rates are based on an assumed implementation date of July 1, 2024 (or other such date as determined by the City). To the extent that the implementation date is postponed, additional rate adjustments and/or appropriations from existing reserves may be necessary.

2. The estimated revenues and resulting rate adjustments for the remaining years of the Projection Period beyond the Test Year are developed based on the customer growth assumptions generated from the historical analyses and discussions with City staff. If the customer growth projections are not realized, additional rate adjustments may be necessary.

3. Customer growth for the sewer system is projected based on historical customer data as provided by the City as well as discussions with the City staff regarding development activity and anticipated construction. If it turns out that the customer growth assumptions are not realized, the resulting revenues could be different than projected.

4. Future capital improvement projects are assumed to occur as reported by the City in its CIP. To the extent that the timing of such projects may change from that estimated herein, the cost of such projects and resulting impact on future rates and charges may vary from those indicated.

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5. The proposed rates and rate structure are consistent with industry standards for rate-setting practices, comply with Proposition 218 and conform to the City’s financial policies with respect to:
a. Equitably recovering costs;
b. Being based upon the proportionate cost of providing services; and c. Generating sufficient revenue to recover system revenue requirements, meet debt service coverage requirements and annual payment obligations, fund capital needs, and meet reserve requirements.

6.3 Recommendations
Based on the reviews, analyses and assumptions addressed herein, as well as the resulting conclusions provided above, it is respectfully recommended that the City:

1. Adopt the proposed sewer rates to be placed on the annual secured property tax roll.

2. Enact the proposed rates to become effective as of July 1, 2024 (or other such date as determined by the City). Based on the timing of the project and the required public hearing notice procedures, it is expected that the effective date will occur on the recommended date.

3. Readdress the cost-of-service analysis portion of this study every three to five years to ensure costs are recovered consistent with cost-of-service principles and customer characteristics.

We appreciate the opportunity to be of service to the City in this engagement. In addition, we would like to thank City staff for the valuable assistance provided during the completion of the rate study.

Respectfully Yours,

WILLDAN FINANCIAL SERVICES

APPENDIX

DETAIL FOR THE COMPREHENSIVE

SEWER UTILITY RATE STUDY

COMPREHENSIVE SEWER UTILITY RATE STUDY FOR THE

CITY OF PINOLE, CALIFORNIA

APPENDIX A
Revenue Requirement
from User Rates

APPENDIX - A

CITY OF PINOLE, CA

DEVELOPMENT OF RATE REVENUE REQUIREMENTS - SEWER
[A] [B] [C]=[A]*[B]
FY 2025 % to Sewer Sewer
1 Total Operating Revenues $ 10,503,104 $ 10,503,104
Less:

Other Operating Revenues
2 36302 - Sewer Chg/Sewer Plant-Hercules $ 3,423,208 100% $ 3,423,208 3 36303 - Sewer Chg/Sewer Laterals 10,000 100% 10,000
4 37180 - Investment Earnings 200,000 100% 200,000
5 Total Other Operating Revenues 3,633,208 3,633,208
6 Total Rate Revenue Requirement $ 6,869,896 100% $ 6,869,896 Line No: Description Test Year for Rate Revenue Requirement A - 1

APPENDIX B
Sewer Cost-of-Service
Analysis

APPENDIX - B

CITY OF PINOLE, CA

ALLOCATION OF TEST YEAR COSTS TO SEWER FUNCTION
Line No: Expense Group FY 2025
1 Collection $691,150
2 Treatment 2,730,814
3 Administration 3,851,093
4 Pumping 0
5 Customer Service 0
6 Transfers 0
7 Existing Debt 1,612,018
8 New Debt 0
9 CIP 8,220,000
10 Capital Outlay 351,597
11 Total $ 17,456,672
Test Year Revenue Requirement
B - 1 Page 322 of 712

APPENDIX - B

CITY OF PINOLE, CA
SEWER CUSTOMER AND EQUIVALENT RESIDENTIAL UNIT CALCULATION - TEST YEAR FY 2025 [A - 1] [B - 1] [C - 1]
Class --> Single-Family Multi-Family Non-Residential
Billing Basis--> Units Units Units
1 Dwelling Units 1.00 1.00 1.00
2 0.625 1.00 1.00 1.00
3 0.75 1.50 1.50 1.50
4 1.00 2.50 2.50 2.50
5 1.50 5.00 5.00 5.00
6 2.00 8.00 8.00 8.00
7 3.00 15.00 15.00 15.00
8 4.00 25.00 25.00 25.00
9 6.00 50.00 50.00 50.00
10 8.00 80.00 80.00 80.00
[A - 2] [B - 2] [C - 2]
Class --> Single-Family Multi-Family Non-Residential
Billing Basis--> Units Units Units
1 Dwelling Units 4,947 1,370 - 6,317
2 0.625 - - 61 61
3 0.75 - - 1 1
4 1.00 - - 30 30
5 1.50 - - 33 33
6 2.00 - - 9 9
7 3.00 - - 2 2
8 4.00 - - - -
9 6.00 - - 1 1
10 8.00 - - - -
11 Total 4,947 1,370 137 6,454
[A - 1] * [A - 2] [B - 1] * [B - 2] [C - 1] * [C - 2]
Class --> Single-Family Multi-Family Non-Residential
Billing Basis--> Units Units Units
12 Dwelling Units 4,947 1,370 - 6,317
13 0.63 - - 61 61
14 0.75 - - 2 2
15 1.00 - - 75 75
16 1.50 - - 165 165
17 2.00 - - 72 72
18 3.00 - - 30 30
19 4.00 - - - -
20 6.00 - - 50 50
21 8.00 - - - -
22 Total 4,947 1,370 455 6,772
Total Equivalent Residential Units
Line No: Meter Size Total
Meter Equivalencies
Line No: Meter Size
Customer Units
Line No: Meter Size Total
B - 2 Page 323 of 712

APPENDIX - B

CITY OF PINOLE, CA
SEWER CUSTOMER ACCOUNT & STENGTH CHARACTERISTICS BY CUSTOMER CLASS - TEST YEAR FY 2025 Total Total CCF BOD BOD TSS TSS
Units ERUs Flow Factor (1) Pounds Factor (1) Pounds
Residential Classes
1 Single-Family 4,947 4,947 434,742 250 678,015 250 678,015 2 Multi-Family 1,370 1,370 64,157 250 100,058 250 100,058 3 Sub-Total Residential 6,317 6,317 498,899 778,074 778,074 Non-Residential Classes
4 Commercial/Non-Residential 137 455 50,069 439 136,963 384 119,992 5 Sub-Total Non-Residential 137 455 50,069 136,963 119,992 6 Sewer System Total 6,454 6,772 548,968 915,036 898,066 Notes:

Line No: Description
[1] Average strength factors for BOD and TSS are based on the State Water Resources Control Board Revenue Program Guidelines, Appendix G.

B - 3 Page 324 of 712

APPENDIX - B

CITY OF PINOLE, CA
ALLOCATION OF SEWER COSTS - TEST YEAR FY 2025
Line No: Description Sewer Costs Volume Capacity Strength - BOD Strength - SS Customer Total (Check)
Allocation Factors:
1 Treatment 11.62% 11.62% 38.74% 38.02% 0.00% 100.00%
2 Collection 50.00% 50.00% 0.00% 0.00% 0.00% 100.00%
3 Administration 0.00% 0.00% 0.00% 0.00% 100.00% 100.00% 4 Pumping 11.62% 11.62% 38.74% 38.02% 0.00% 100.00%
5 Customer Service 0.00% 0.00% 0.00% 0.00% 100.00% 100.00% 6 Transfers 0.00% 0.00% 0.00% 0.00% 100.00% 100.00%
7 CIP 16.77% 16.77% 16.77% 16.77% 32.92% 100.00%
8 Capital Outlay 0.00% 0.00% 0.00% 0.00% 100.00% 100.00% 9 Existing Debt 0.00% 0.00% 0.00% 0.00% 100.00% 100.00% 10 New Debt 11.62% 11.62% 38.74% 38.02% 0.00% 100.00%
Allocation of Costs:
11 Treatment $ 2,730,814 $ 317,334 $ 317,334 $ 1,057,883 $ 1,038,263 $ - $ 2,730,814 12 Collection 691,150 345,575 345,575 - - - 691,150
13 Administration 3,851,093 - - - - 3,851,093 3,851,093 14 Pumping - - - - - - -
15 Customer Service - - - - - - -
16 Transfers - - - - - - -
17 CIP 8,220,000 1,378,494 1,378,494 1,378,494 1,378,494 2,706,024 8,220,000 18 Capital Outlay 351,597 - - - - 351,597 351,597
19 Existing Debt 1,612,018 - - - - 1,612,018 1,612,018
20 New Debt - - - - - - -
21 Non-Rate Rev & Fund Balance (10,586,776) (1,238,030) (1,238,030) (1,477,566) (1,465,667) (5,167,483) (10,586,776) 22 Total $ 6,869,896 $ 803,373 $ 803,373 $ 958,811 $ 951,090 $ 3,353,249 $ 6,869,896 Total Units of Service 548,968 548,968 915,036 898,066 6,772 Units CCF CCF Pounds Pounds ERUs/Yearly
Cost Per Unit $ 1.46 $ 1.46 $ 1.05 $ 1.06 $ 495.20
Units CCF CCF Pounds Pounds ERUs/Yearly
B - 4 Page 325 of 712

APPENDIX - B

CITY OF PINOLE, CA
SEWER COST OF SERVICE BY COST COMPONENT AND CUSTOMER CLASS - TEST YEAR FY 2025 [A] [B] [C] [D] [E] [F]
Volume Capacity Strength -
BOD Strength - SS Customer Total
1 Single-Family $ 636,212 $ 636,212 $ 710,451 $ 718,047 $ 2,449,756 $ 5,150,679 2 Multi-Family 93,889 93,889 104,845 105,966 678,424 1,077,013 3 Commercial/Non-Residential 73,272 73,272 143,515 127,077 225,069 642,203 4 Total $ 803,373 $ 803,373 $ 958,811 $ 951,090 $ 3,353,249 $ 6,869,896 Line
No: Description
B - 5

APPENDIX - B

CITY OF PINOLE, CA
SEWER RATE CALCULATION - TEST YEAR FY 2025
[A] [B] [C] [D] [E] [F] [G] [H] [I] [J]
Fixed Rate
Costs Yearly ERUs
Proposed
Yearly Fixed
Fee
Existing
Yearly Fixed
Fee
Yearly Fixed
Fee
Difference
Volumetric
Rate Costs
Billable
Annual
Volume (CCF)
Proposed
Volumetric
Rate
Existing
Volumetric
Rate
Volumetric
Rate
Difference
1 Single-Family $ 5,150,679 4,947 $ 1,041.17 $ 883.44 $ 157.73 N/A N/A N/A N/A N/A 2 Multi-Family $ 1,077,013 1,370 $ 786.14 $ 750.96 $ 35.18 N/A N/A N/A N/A N/A 3 Commercial/Non-Residential $ 225,069 455 $ 495.20 $ 202.80 $ 292.40 $ 417,135 50,069 $ 8.33 $ 7.09 $ 1.24 Line
No: Customer Class
Residential Classes
Non-Residential Classes
B - 6

APPENDIX - B

CITY OF PINOLE, CA
SEWER REVENUE VS COST OF SERVICE BY CUSTOMER CLASS CHECK - TEST YEAR FY 2025 [A] [B] [C]=[A]*[B]*1 [D] [E] [F]=[D]*[E] [G]=[C]+[F] [H] [I]=[H]-[G] Yearly ERUs
Proposed
Yearly Fixed
Fee
Total Fixed
Fee Revenue
Billable
Annual
Volume
(CCF)
Proposed
Volumetric
Rate
Total
Volumetric
Rate
Revenues
Total
Calculated
Revenues Total COS
Difference
Calc vs COS
1 Single-Family 4,947 $ 1,041.17 $ 5,150,679 N/A N/A $ - $ 5,150,679 $ 5,150,679 $ - 2 Multi-Family 1,370 $ 786.14 $ 1,077,013 N/A N/A $ - $ 1,077,013 $ 1,077,013 $ - 3 Commercial/Non-Residential 455 $ 495.20 $ 225,069 50,069 $ 8.33 $ 417,135 $ 642,203 $ 642,203 $ - 4 Total 6,772 $ 6,452,761 50,069 $ 417,135 $ 6,869,896 $ 6,869,896 $ - Line
No: Customer Class
B - 7 Page 328 of 712
27368 Via Industria, Suite 200
Temecula, CA 92590
800.755.6864 | Fax: 888.326.6864
www.willdan.com

CITY COUNCIL
REPORT 10.C.

DATE: MAY 21, 2024
TO: MAYOR AND COUNCIL MEMBERS
FROM: JEREMY CRONE, COMMANDER
SUBJECT: COMMUNITY ENGAGEMENT HEARING AND REVIEW OF 2023-2024

MILITARY EQUIPMENT ANNUAL REPORT AND DEPARTMENT MILITARY EQUIPMENT POLICIES IN COMPLIANCE WITH AB481

RECOMMENDATION
Staff recommends that the City Council conduct a community engagement hearing to review and receive community feedback on the 2023-2024 Pinole Police Department Annual Military Equipment Report and Department Military Equipment Policies in compliance with AB 481.

BACKGROUND
On September 30, 2021, Governor Newsom signed into law Assembly Bill (AB) 481, which went into effect on January 1, 2022, and added California Government Code Sections 7070 through 7075 relating to the funding, acquisition, and use of military equipment by local law enforcement agencies. The bill required law enforcement agencies seeking to fund or acquire new military equipment or continue use of any military equipment acquired prior to January 1, 2022, to draft a military equipment use policy and obtain approval from its governing body via adoption of an ordinance no later than May 1, 2022. On May 3, 2022, the City Council approved the Department’s Policy (identified as Department Policy 707) finding it meets the requirements under AB 481 and adopted an ordinance adding Chapter 2.60 “Military Equipment Policy” to the Pinole Municipal Code (Ord. 2022-02).

AB 481 (Government Code §7072) requires that the Department submit to the City Council an annual military equipment report for each type of military equipment approved within one year of approval, and annually thereafter for as long as the military equipment is available for use.

Additionally, the City Council must review the ordinance that it has adopted, approving the funding, acquisition, or use of military equipment, at least annually, and vote on whether to renew the ordinance at a regular meeting. During the review process, the City Council must determine, based on the military equipment report, whether each type of military equipment in the report has complied with the standards for approval set forth in Government Code sections 7071(d)(1) and 7071(e)(2). If it determines a type of equipment identified in the report has not complied with the standards for approval, the City Council must either disapprove of the renewal of the ordinance or require modifications to the military equipment use policy in a manner that will resolve the lack of compliance. The City Council most recently approved and reaffirmed the Department’s Policy on June 6, 2024 (Ord. 2023-04).

Government Code section 7072 (b) requires within 30 days of submitting a publicly releasing an annual military equipment report, the Department hold at least one community engagement

meeting, at which time the general public may discuss and ask questions regarding the annual military equipment report and the Department’s funding, acquisition or use of military equipment. By this community engagement hearing the Department seeks public comment in compliance with section 7072 (b), including 1) review and receipt of its 2023-2024 annual military equipment report, 2) intent to acquire two (2) DJI Mavic 3 Thermal (M3T) UAS drones defined as “military equipment” under the statute, and 3) review of Pinole Police Department Policy 707 and Pinole Police Department Police 607 upon a finding that the report has complied with the standards for approval set forth in Government Code sections 7071(d)(1) and 7071(e)(2).

Attachment A is the 2023-2024 Annual Report, including the inventory list of military equipment the Department has and intends to use in the future that falls within the definition of “military equipment” under AB 481. Attachment B is the Department’s military equipment use policy.

Attachment C is the Department’s Unmanned Aerial System (UAS) Operations policy.

REVIEW AND ANALYSIS
AB 481 requires a law enforcement agency that receives approval for a military equipment use policy to submit to the City Council an annual military equipment report for each type of military equipment approved within one year of approval, and annually thereafter for as long as the military equipment is available for use. (Govt. Code §§7071(d)(1) and 7071(e)(2).) The law enforcement agency must also make each annual military equipment report publicly available on its internet website for as long as the military equipment is available for use. Government Code section 7072 (a) states that the annual report must include the following information:

1. A summary of any complaints or concerns received concerning the military equipment.

2. The results of any internal audits or information about violations of the military equipment use policy. This includes any actions taken in response.

3. The total annual cost for each type of military equipment, including acquisition, personnel, training, transportation, maintenance, storage, upgrade, and other ongoing costs, and from what source funds will be provided for the military equipment in the calendar year following submission of the annual military equipment report.

4. The quantity possessed for each type of military equipment.

5. If the law enforcement agency intends to acquire additional military equipment in the next year, the quantity sought for each type of military equipment.

6. A summary of how the military equipment was used and the purpose of its use.

In compliance with the Government Code, the Department’s annual use report and policy was released to the community, via the Department’s transparency portal on April 22, 2024, and provided to City Council. By this public hearing the department is conducting a community engagement hearing within 30 days of submitting and publicly releasing its annual military equipment report, in compliance with Government Code section 7072. The annual use report contains all the required elements of Government Code section 7072 (a) set forth above.

The 2023-2024 Annual Report (Attachment A) outlines the Department’s military equipment inventory and usage, community complaints over use of military equipment, and internal audits from May 1, 2023, through April 30, 2024. An inventory was completed on March 27, 2024,

which identified all the Department’s military equipment in preparation to fulfill the obligations set by Assembly Bill 481. Equipment used by the Department during the preceding year is found to be consistent with current Policy 707. No complaints concerning the equipment were made to the Department.

During this period (May 2023 – April 2024), the Department has used military equipment under this policy during community events (ERV and command post) and officer training (ERV, rifles, PepperBall VKS, and FN 303 MK2). The Department utilized the ERV in a mutual aid request from an allied agency to protect officers responding to a shooting that had just occurred. The Department also utilized the Command Post in a mutual aid request to assist with logistics and personnel on an authorized DUI checkpoint for an allied agency. The Department had two incidents in which an outside agency provided their authorized UAS to assist with the search for fleeing suspects who posed a danger to the community. These incidents resulted in the quick and safe apprehension of the suspects with no harm to the community. The Department deployed the FN 303 MK2 Launcher in two incidents. One incident involved a subject who had crashed his vehicle, fled, threatened to kill officers, assaulted a police K9 and barricaded himself. The FN 303 MK2 allowed officers to engage the suspect at a safe distance, distracting the suspect so officers could safely apprehend him. The second incident involved a subject who had passed out in his vehicle at a drive through with a firearm on his lap and when contacted by officers refused to comply with commands. The use of the FN 303 MK2 allowed officers to safely distract the subject which lead to him surrendering to officers without harm to himself, the public or the officers.

During this period, the Colt AR-15/M4 Carbine rifles underwent routine maintenance.

For the 2023/24 Annual City Budget, Council approved $30,000 for the purchase, training and maintenance of a UAS program.

Proposed Acquisition
In accordance with Government Code section 7072 (a), the Department is requesting approval for the purchase of two (2) DJI Mavic 3 Thermal (M3T) UAS (drones) as set forth in the annual report and inventory. The Mavic 3 is an unmanned Aerial System (UAS) designed for public safety. The UAS is a battery powered, remote operated device with a flight time of approximately 36-45 minutes depending on weather and flight conditions. The UAS has proven to be useful to public safety agencies in crime scene analysis, search and rescue, preoperation surveillance and other critical incidents where aerial views enhance the safety and efficiency of law enforcement personnel. The UAS would assist officers or incident commanders in situations that would include, but not limited to: major collision investigations, emergency life threatening situations, search for missing persons, natural disaster management, crime scene photography, and critical incidents for preservation of life and public safety missions. The UAS falls under CA Government Code section 7070(c)(1) – Unmanned, remotely piloted, powered aerial or ground vehicles.

The UAS would be operated under FAA Part 107 authorization and regulations and in accordance with Department Policy 607- Unmanned Aerial System (UAS) Operations (Attachment D). This policy ensures compliance with FAA regulations, sets forth training requirements, authorizations for use, privacy, and prohibited uses.

The Department has a significant interest in continuing to have access to equipment that will

provide peace officers as many options as possible to safeguard lives, ensure safety, and protect civil liberties of the citizens of the City of Pinole. The use of the military equipment identified on the inventory list is vital to the Department’s mission and will continue to be strictly regulated through internal processes and oversight.

Renewal of Military Equipment Use Policy
In addition, the Department is required to re-submit the previously approved policy for reapproval consideration, as an agenda item during open session. The Department will present the policy for reapproval consideration when it presents the ordinance on June 4, 2024. The previously approved policy is attached to this report (Attachment B) in addition to the UAS policy (Attachment C).

The Department does not anticipate any change in the previously approved policy but does seek approval to acquire additional equipment. The Department intends to acquire two (2) DJI Mavic 3 Thermal (M3T) UAS drones as further provided above. At this time, forecasted purchases for the Department in 2024/25 only include additional ammunition for the previously approved COLT AR15/M4 patrol rifles and projectiles for the previously approved FN 303 MK2 launchers which need to be replenished after being used in either the field or training environments and anticipated deferred maintenance to the MRAP/ERV. All items needing to be replenished are included in the policy and attached inventory which were previously approved by the City Council.

Any future attempts to obtain additional equipment not provided for herein will comply with procedures set forth in the Government Code and the approved military equipment policy; this includes a public hearing and City Council approval prior to acquisition.

The Policy safeguards the public’s welfare, safety, civil rights and civil liberties by ensuring that there are safeguards, including transparency, oversight, and accountability measures in place.

For instance, the Policy authorizes the Chief of Police to designate a member of the Department to act as the military equipment coordinator. The responsibilities of the military equipment coordinator include, but are not limited, acting as a liaison to City Council for all matters related to the requirements of AB 481, identifying “military equipment” as defined under the statute, conducting annual inventory and review, collaborating with outside agencies, and scheduling and coordinating an annual community engagement hearing to address the Department's funding, acquisition, and use of military equipment.

In compliance with the Government Code, the Military Equipment Policy has remained on the Department’s transparency portal continuously since prior to Council adoption in 2022.

FISCAL IMPACT
There is no direct fiscal impact from the acceptance of the annual report or the approval of continuing the ordinance approving the military equipment use policy. The Policy explicitly references the fiscal impact related to costs to maintain or acquire equipment and is included in the existing department’s budget allocation.

ATTACHMENTS
A. 2023-2024 PPD Military Annual Report Document
B. Military Equipment Funding Acquisition and Use Policy and Inventory C. Unmanned Aerial System UAS Operations Policy

PINOLE POLICE

DEPARTMENT

ANNUAL MILITARY

EQUIPMENT REPORT
MAY 2023 – APRIL 2024

May 2024 Annual Military Equipment Report for 2023/2024 1 Table of Contents
Introduction................................................................................................ 2 Definitions .................................................................................................. 3 Summary of Military Equipment................................................................. 4 Military EquipmentInventory...................................................................................... 4 Equipment Training Use & Purchase ........................................................... 8 Community Concerns and Complaints ........................................................ 9 Internal Military Equipment Inventory & Audit.......................................... 10 Projected Military Equipment Acquisition (2024/2025) ............................. 12

May 2024 Annual Military Equipment Report for 2023/2024 2 INTRODUCTION
On September 30, 2021, the Governor of the State of California approved Assembly Bill 481 (codified as Chapter 12.8 of the California Government Code) requiring law enforcement agencies such as the Pinole Police Department to have a military use policy approved by the City Council prior to requesting, seeking funding, acquiring or using military equipment. Assembly Bill 481 allows the governing body to approve the policy within its jurisdiction only if it determines that the military equipment meets specified standards.

On May 3, 2022,the City of Pinole Council approved Ordinance 2022-02 approving Pinole Police Department Policy #707: Military Equipment Funding, Acquisition, and Use. As required by Assembly Bill 481 and the Ordinance, annually the Pinole Police Department must prepare a report on the use of each type of military equipment approved in the Policy over the last year. Subsequently, the City Council must then review the Ordinance, Policy and Annual Report, and determine whether the Department’s use of military equipment in the past year complied with the Policy, and whether to continue the Ordinance and Policy, take action (by ordinance) to modify the Policy or repeal the Ordinance.

As set forth in the Policy, the Pinole Police Department retains and employs limited military equipment to safeguard its community. Pinole Police Department officers and certified instructional staff, receive training throughout the year on the use of military equipment approved under the Policy.

During this period, 03/05/2024, the Department transitioned from the PepperBall VKS Launcher to the FN 303 MK2 Launcher due to the PepperBall VKS Launcher platform being a legacy technology and at its end of life.

This Annual Report outlines the Pinole Police Department’s military equipment inventory andusage, community complaints over use of military equipment, and internal audits from May 1, 2023, through April 30, 2024. The Department will submit its Military Equipment Annual Report to City Council annually in compliance with AB 481.

May 2024 Annual Military Equipment Report for 2023/2024 3 DEFINITIONS
Definitions of Military Equipment established by California Government Code §7070:
(Pinole Police Department utilizes a limited number of the resources listed below) Military equipment includes but is not limited to the following types of equipment:
• Unmanned, remotely piloted, powered aerial or ground vehicles • Mine-resistant ambush-protected (MRAP) vehicles or armored personnel carriers • High mobility multipurpose wheeled vehicles (HMMWV), two-and-one-half-ton trucks, five-ton trucks, or wheeled vehicles that have a breaching or entry apparatus attached
• Tracked armored vehicles that provide ballistic protection to their occupants • Command and control vehicles that are either built or modified to facilitate the operational control and direction of public safety units • Weaponized aircraft, vessels, or vehicles or any kind • Battering rams, slugs, and breaching apparatuses that are explosive in nature. This does not include a handheld, one-person ram
• Firearms and ammunition of .50 caliber or greater, excluding standard-issue shotguns and standard-issue shotgun ammunition
• Specialized firearms and ammunition of less than .50 caliber, including firearms and accessories identified as assault weapons in Penal Code §30510 and Penal Code §30515, with the exception of standard-issue firearms • Any firearm or firearm accessory that is designed to launch explosive projectiles • Noise-flash diversionary devices and explosive breaching tools • Munitions containing tear gas or OC, excluding standard, service-issued handheld pepper spray
• Taser Shockwave, microwave weapons, water cannons, and long-range acoustic devices (LRADs)
• Kinetic energy weapons and munitions (e.g. 40MM launcher, bean bag shotgun, foam tipped projectiles)
• Any other equipment as determined by a governing body or a state agency to require additional oversight.

May 2024 Annual Military Equipment Report for 2023/2024 4 Pinole Police Department Military Equipment
Inventory

1. Equipment Type: Mine Resistant Ambush Protected Vehicle (MRAP) – CA Govt Code §7070(c)(2)
Quantity Owned or Sought: 1 Lifespan: Unknown
Purpose/Authorized User: Emergency Rescue Vehicle (ERV) to safely evacuate residents in the event of a natural disaster or critical incidents. To move personnel and/or resources in support of natural disasters (i.e. flood, fire, earthquake), large scale logistics, active shooter incidents, and incidents where there is reason to expect potential armed resistance requiring protection. Use may be authorized by Watch Commander or Tactical/Operations Commander, based on the circumstances of the given incident.

Fiscal Impact: Acquired under the Law Enforcement Support Program Office (LESO): $0 for equipment. $9,200 for delivery, paint and upfitting. Annual maintenance cost is approximately $1,000.00
Legal and Procedural Rules Governing: It is the policy of the department to utilize armored vehicles only for law enforcement purposes and pursuant to State and Federal law.

Training Required: Department provided training.

Other Notes: The MRAP is an armored vehicle manufactured by BAE Systems/Caiman weighing over 34,000 pounds and can carry a payload of over 4,000 pounds. The vehicle has six (6) wheels fitted with tires and is all-wheel drive, powered by a diesel engine. The vehicle measures approximately 22 feet long, 8 feet wide, and 10 feet tall.

2. Equipment Type: Unmanned, remotely piloted, powered ground vehicles - CA Gov’t Code §7070(c)(1)
Quantity Owned/Sought: 1 Lifespan: Approximately 15 years Equipment Capabilities: Vehicle is capable of being remotely navigated to provide scene information and intelligence in the form of video and still images transmitted to first responders.

Manufacturer Product Description: iRobot PackBot 510 Multi Mission Robot (MMR) Purpose/Authorized Uses: To enhance officer and community safety when encountering potentially dangerous situations by providing first responders with the ability to capture video and still images, to transport communication equipment or other resources prior to, in lieu of sending in personnel into hazardous incidents or environments.

Fiscal Impacts: Acquired under the Law Enforcement Support Program Office (LESO): $0 for equipment. Annual maintenance cost is approximately $500.

Legal/Procedural Rules Governing Use: The use of unmanned, remotely piloted, powered ground vehicles potentially involves privacy considerations. Absent a warrant or exigent circumstances, operators and observers shall adhere to all applicable privacy laws and shall not intentionally record or transmit images of any location where a person would have a reasonable expectation of privacy.

Training Required: Department provided training.

Other Notes: None

May 2024 Annual Military Equipment Report for 2023/2024 5 3. Equipment Type: Unmanned, remotely piloted, powered aerial or ground vehicles - CA Gov’t Code §7070(c)(1)
Quantity Owned/Sought: 2 Lifespan: Approximately 5 years Equipment Capabilities: Vehicle is capable of being remotely navigated to provide scene information and intelligence in the form of video and still images transmitted to first responders.

Manufacturer Product Description: DJI Mavic 3 Thermal (M3T) UAS Purpose/Authorized Uses: Unmanned Aerial System (UAS) designed for public safety. The UAS is a battery powered, remote operated device with a flight time of approximately 36-45 minutes depending on weather and flight conditions. The UAS has proven to be useful to public safety agencies in crime scene analysis, search and rescue, pre-operation surveillance and other critical incidents where aerial views enhance the safety and efficiency of law enforcement personnel. The UAS would assist officers or incident commanders in situations that would include, but not limited to: major collision investigations, emergency life threatening situations, search for missing persons, natural disaster management, crime scene photography, and critical incidents for preservation of life and public safety missions.

Fiscal Impacts: DJI Mavic 3 Thermal (M3T): $6,000, quantity 2 (Total: ~$12,000) Legal/Procedural Rules Governing Use: The use of unmanned, remotely piloted, powered ground vehicles potentially involves privacy considerations. Absent a warrant or exigent circumstances, operators and observers shall adhere to all applicable privacy laws and shall not intentionally record or transmit images of any location where a person would have a reasonable expectation of privacy.

Training Required: FAA Part 107, POST UAS Operator, and Department provided training.

Other Notes: Capabilities include 48 MegaPixel camera, 56x tele zoom, 640x512 thermal sensor, one-way speaker, and spotlight.

4. Equipment Type: Command and control vehicles that are either built or modified to facilitate the operational control and direction of public safety units – CA Govt Code §7070(c)(5)
Quantity Owned or Sought: 1 Lifespan: 20 years
Purpose/Authorized User: Trailer is purpose‐built to facilitate the operational control and direction of public safety units conducting DUI enforcement checkpoints, traffic safety operations, and responding to or at an incident. The Command and Control (C&C) trailer serves as a centralized location for command decision making, enhanced communication and other situational awareness capabilities. Use may be authorized by Watch Commander or Tactical/Operations Commander, based on the circumstances of the given incident.

Fiscal Impact: Acquired by grant issued by the State of California Office of Traffic Safety under a Traffic Safety Grant. $40,415 for equipment. Annual maintenance cost is approximately $1000.

Legal and Procedural Rules Governing: It is the policy of the department to utilize C&C trailer only for law enforcement purposes and pursuant to State and Federal law.

Training Required: Department provided training.

Other Notes: The command-and-control trailer is standard tow-behind trailer with dual axels manufactured by Universal Trailer with a GVW of 3,100 pounds. The trailer measures approximately 16 feet long, 8.5 feet wide, and 9 feet tall. The trailer is equipped with a folddown rear door, lighting, and a generator.

May 2024 Annual Military Equipment Report for 2023/2024 6 5. Equipment Type: Semiautomatic Rifles and Ammunition - CA Gov’t Code §7070(c)(10) Quantity Owned or Sought: 28 Lifespan: 15 years
Purpose/Authorized User: Colt AR-15/M4 Carbine semiautomatic shoulder fired rifle with long spirally grooved barrel that fires .223 Rem/5.56 mm projectile bullet. The rifles are equipped with 10.5” barrel, Surefire muzzle brake, and Surefire SOCOM556-RC2 suppressors.

Ammunition is Speer Gold Dot caliber .223 62 grain.

A standard officer issue to be used as a precision weapon to address a threat with more precision and/or greater distances than a handgun, if present and feasible.

Fiscal Impact:
• Colt AR-15/M4 Rifle: $32,400, quantity: 28
• Surefire muzzle brake: $2,779, quantity: 28
• Surefire SOCOM556-RC2 Suppressors: $22,408, quantity: 28 • .223 62 gr ammunition: $6,270, quantity: 10,450
• Annual maintenance cost is approximately $1,500
Legal and Procedural Rules Governing: All applicable State, Federal and Local laws governing police use of force. Various Pinole Police Department Policies on Use of Force and Firearms.

Training Required: Department firearms training and qualifications as required by law and policy by POST certified instructors. CA POST certified 24-hour patrol rifle course.

Other Notes: These rifles are standard issue service weapons for our officers and therefore exempted from this Military Equipment Use Policy per CA Gov’t Code §7070 (c)(10). They have been included in this document in an abundance of caution and in the interest of transparency.

6. Equipment Type: Pepper Ball Launcher and Projectiles - CA Gov’t Code §7070(c)(12) Quantity Owned or Sought: 4 Lifespan: 20 years
Purpose/Authorized User: FN 303 MK2 Less Lethal Launcher utilizing compressed-air to fire less-lethal fin-stabilized projectiles. The FN303 MK2 features a magazine fed system that offers the ability to quickly switch between projectile types. Projectiles: .5% PAVA containing pepper powder designed for direct impact and area saturation, Clear Impact projectile intended for distraction, Washable Paint for training and marking, Indelible Paint projectile intended for marking with indelible colorant for later identification, and Inert Powder projectile for training.

To limit the escalation of conflict where employment of lethal force is prohibited or undesirable.

Provides officers with a less-lethal option in incidents of combative or self-destructive individuals, riot/crowd control and civil unrest incidents, circumstances where a tactical advantage can be obtained, potentially vicious animals, and training exercises or approved demonstrations.

The FN 303 MK2 is a like for like replacement of the PepperBall VKS Launcher legacy system.

Fiscal Impact:
• FN 303 MK2: $5,080, quantity: 4
• PAVA Projectile: $900, quantity: 150
• Indelible Paint Projectile: $750, quantity: 150

May 2024 Annual Military Equipment Report for 2023/2024 7 • Washable Paint Projectile: $1,315, quantity: 270
• Inert Powder Projectile: $1,245, quantity: 450
• Magazine Assembly, Slings, and Maintenance Items: $486 • Cases: $1,587, quantity: 4
• Annual maintenance cost is approximately $250
Legal and Procedural Rules Governing: All applicable State, Federal and Local laws governing police use of force. Various Pinole Police Department Policies on Use of Force.

Training Required: Department provided training conducted by POST certified instructors.

Other Notes: None

7. Equipment Type: Less-Lethal Shotgun and Bean Bag Projectile - CA Gov’t Code §7070(c)(14)
Quantity Owned or Sought: 4 Lifespan: 25 years
Purpose/Authorized User: Remington 870 Less-Lethal 12-gauge Shotgun with orange and black marked stocks is used to deploy the less lethal 12-guage CTS Super-Sock Beanbag round.

The Combined Tactical Systems (CTS) Super-Sock Beanbag round is a less-lethal 2.4-inch 12- gauge shotgun round firing a ballistic fiber bag filled with 40 grams of lead shot.

To limit the escalation of conflict where employment of lethal force is prohibited or undesirable.

Provides officers with a less-lethal option in incidents of combative or self-destructive individuals, riot/crowd control and civil unrest incidents, circumstances where a tactical advantage can be obtained, potentially vicious animals, and training exercises or approved demonstrations.

Fiscal Impact:
• Remington 870 Less-Lethal 12-guage Shotgun: $2,200, quantity: 4 • CTS Model 2581 Super-Sock Beanbag Round: $1,090, quantity: 200 • Glass Breaker Ball: $480, quantity: 200
• Annual maintenance $0
Legal and Procedural Rules Governing: All applicable State, Federal and Local laws governing police use of force. Various Pinole Police Department Policies on Use of Force.

Training Required: Department provided training conducted by POST certified instructors.

Other Notes: None

May 2024 Annual Military Equipment Report for 2023/2024 8 Equipment Purchase and Training Use
2023/2024 Purchases and Maintenance
Military Equipment Quantity Cost Date of Purchase
COLT AR 15/M4 –
maintenance
1 $76.00 01/26/204
COLT AR 15/M4 –
ammunition, .223 62 gr 1,000 $609.00 01/15/2024
FN 303 MK2 Launcher,
projectiles, cases, slings,
and maintenance
equipment
4 $11,363.00
07/18/2023,
11/06/2023,
12/11/2023,
03/04/24
2023/2024 Training/ Military Equipment Utilized
Training Military
Equipment
Dates
Officer Training - Range
Colt AR-15/M4
Carbine w/
.223/556
ammunition
10/10&13/23,
12/6&8/2023,
01/16&17/24,
01/19&20/24, 02/12/24,
04/16/24, 04/26/24
MRAPPepperBall VKS
Training – Range
PepperBall VKS 06/07/23, 08/16/23,
12/07/23
FN 303 MK2Training -
Range
FN 303 MK2 02/27/24, 03/01/24,
03/05/24
ERV Orientation and
Driver Training
MRAP/ERV 03/25/24, 03/28/24

May 2024 Annual Military Equipment Report for 2023/2024 9 Community Concerns and Complaints
In April of 2022, the Pinole Police Department published its Military Equipment Funding, Use and Acquisition policy on its website. Community concerns and complaints can be received via the Department’s website, in-person at the police department or in the field during police contacts, telephone, emails and social media. 2023/2024 Community Concerns, Complaints & PD Internal Investigations Related to Military Equipment Use
Community Concerns Community Complaints PD Internal Investigations 0 0 0
**No formal complaints or concerns were brought forward by the public. Officers regularly engaged with the community regarding the use of the ERV at community events and its role within the community.

May 2024 Annual Military Equipment Report for 2023/2024 10 Internal Inventory & Audit (PPD Military
Equipment)
Per Pinole Police Department policy 707.3 (c), the Department’s military equipment coordinator, is required to complete an internal inventory of all military equipment within the possession of the Department at least once annually.

An inventory was completed on March 27, 2024, which identified all of the Department’s military equipment in preparation to fulfill the obligations set by Assembly Bill 481.

The Department did not add any new military equipment to its inventory since that time.

All current military equipmentinventory was found to be in good shape and working order. 2023/2024 Event or Incident Military Equipment Utilized Case# /
Incident#
Date Equipment
Used
Classification Reason
05/18/2023 Command Post Event Project Hope
06/11/2023 Command Post Event Pride Event
2306200155 06/20/2023 ERV Mutual Aid
Outside assist to Richmond
PD for officer protection in
shooting incident
06/25/2023
Command Post
ERV Event Pinole Car Show
10/03/2023
Command Post
ERV Event National Night Out
10/07/2023 Command Post Event Special Olympics Bike the Bridges

May 2024 Annual Military Equipment Report for 2023/2024 11 10/31/2023 ERV Event Halloween Caravan
23-1714 11/14/2023 Drone (outside
agency) Incident
Outside agency assist with
drone for wanted domestic
violence subject
12/01/2023 ERV Event Holiday Tree Lighting
12/14 &
12/18/2023
Command Post Event Shop with a Cop / Toy Drive
2312290152 12/29/2023 Command Post DUI Checkpoint
Mutual Aid for Hercules PD
DUI Checkpoint
24-298 03/08/2024
FN 303 MK2 /
Drone (outside
agency)
Incident
Deployed FN 303 MK2 /
Outside agency assist with
drone for barricaded subject
24-512 04/20/24 FN 303 MK2 Incident
Deployed FN 303 MK2 for
subject barricaded in vehicle
with firearm
04/25/24 Command Post Event Project Hope

May 2024 Annual Military Equipment Report for 2023/2024 12 Projected Military Equipment Acquisition
(2024/2025)
For 2024/2025 (May - April), the Pinole Police Department projects the purchase of COLT AR15/M4 ammunition and FN 303 MK2 projectiles to replenish inventory due to training. The Department anticipates the purchase of two (2) Mavic 3T UAS (drones) with funds approved during the 2023/2024 budget. In addition, we anticipate deferred maintenance for the ERV due to use and age. The estimated purchase price of this equipment and maintenance is approximately $25,400.00. The operating costs of this equipment, which includes acquisition, personnel time, training facilities, transportation/storage of equipment, equipment upgrades, and other ongoing costs is budgeted and allocated within the Department’s approved operating budget for FY2023- 2024 and FY2024-2025.

Military Equipment Projected Purchase
Amount
Projected Purchase Price
.223 62 gr ammunition 7,000 rounds $4,000
FN 303 MK2 Projectiles 300 rounds $1,400
Mavic 3T UAS 2 Drones $12,000
ERV Maintenance $8,000

Policy
707
Pinole Police Department
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Published with permission by Pinole Police Department
***DRAFT*** Military Equipment Funding, Acquisition and Use Policy - 1
Military Equipment Funding, Acquisition and Use
Policy
707.1 PURPOSE AND SCOPE
The purpose of this policy is to provide guidelines for the approval, acquisition, and reporting requirements of military equipment (Government Code § 7070; Government Code § 7071; Government Code § 7072). This policy applies to all members of the Department 707.1.1 DEFINITIONS
Definitions related to this policy include (Government Code § 7070):

Governing body – The elected or appointed body that oversees the Department.

Military equipment – Includes but is not limited to the following:
• Unmanned, remotely piloted, powered aerial or ground vehicles. • Mine-resistant ambush-protected (MRAP) vehicles or armored personnel carriers. • High mobility multipurpose wheeled vehicles (HMMWV), two-and-one-half-ton trucks, five-ton trucks, or wheeled vehicles that have a breaching or entry apparatus attached. • Tracked armored vehicles that provide ballistic protection to their occupants. • Command and control vehicles that are either built or modified to facilitate the operational control and direction of public safety units. • Weaponized aircraft, vessels, or vehicles of any kind. • Battering rams, slugs, and breaching apparatuses that are explosive in nature. This does not include a handheld, one-person ram.
• Firearms and ammunition of_.50 caliber or greater, excluding standard-issue shotguns and standard-issue shotgun ammunition.
• Specialized firearms and ammunition of less than_.50 caliber, including firearms and accessories identified as assault weapons in Penal Code § 30510 and Penal Code § 30515, with the exception of standard-issue firearms.
• Any firearm or firearm accessory that is designed to launch explosive projectiles. • Noise-flash diversionary devices and explosive breaching tools. • Munitions containing tear gas or OC, excluding standard, service-issued handheld pepper spray.
• TASER® Shockwave, microwave weapons, water cannons, and long-range acoustic devices (LRADs).
• Kinetic energy weapons and munitions.
• Any other equipment as determined by a governing body or a state agency to require additional oversight.

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Military Equipment Funding, Acquisition and Use Policy
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Published with permission by Pinole Police Department ***DRAFT*** Military Equipment Funding, Acquisition and Use Policy - 2
707.2 POLICY
It is the policy of the Pinole Police Department that members of this department comply with the provisions of Government Code § 7070 and 7071 with respect to the use and acquisition of military equipment.
707.3 MILITARY EQUIPMENT COORDINATOR
The Chief of Police should designate a member of this department to act as the military equipment coordinator. The responsibilities of the military equipment coordinator include but are not limited to:
(a) Acting as liaison to the governing body for matters related to the requirements of this policy.
(b) Identifying department equipment that qualifies as military equipment in the current possession of the Department, or the equipment the Department intends to acquire that requires approval by the governing body.
(c) Conducting an inventory of all military equipment at least annually. (d) Collaborating with any allied agency that may use military equipment within the jurisdiction of Pinole Police Department (Government Code § 7071). (e) Preparing for, scheduling, and coordinating the annual community engagement meeting to include:

1. Publicizing the details of the meeting.

2. Preparing for public questions regarding the department's funding, acquisition, and use of equipment.
(f) Preparing the annual military equipment report for submission to the Chief of Police and ensuring that the report is made available on the department website (Government Code § 7072).
707.4 MILITARY EQUIPMENT INVENTORY
The following constitutes a list of qualifying equipment for the Department: See attachment:

Military Equipment Pinole Police Department Inventory Final 4_2024.pdf 707.5 APPROVAL
The Chief of Police or the authorized designee shall obtain approval from the governing body by way of an ordinance adopting the military equipment policy. As part of the approval process, the Chief of Police or the authorized designee shall ensure the proposed military equipment policy is submitted to the governing body and is available on the website at least 30 days prior to any public hearing concerning the military equipment at issue (Government Code § 7071). The military equipment policy must be approved by the governing body prior to engaging in any of the following (Government Code § 7071):
(a) Requesting military equipment made available pursuant to 10 USC § 2576a.

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Military Equipment Funding, Acquisition and Use Policy
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(b) Seeking funds for military equipment, including but not limited to applying for a grant, soliciting or accepting private, local, state, or federal funds, in-kind donations, or other donations or transfers.
(c) Acquiring military equipment either permanently or temporarily, including by borrowing or leasing.
(d) Collaborating with another law enforcement agency in the deployment or other use of military equipment within the jurisdiction of this department. (e) Using any new or existing military equipment for a purpose, in a manner, or by a person not previously approved by the governing body.
(f) Soliciting or responding to a proposal for, or entering into an agreement with, any other person or entity to seek funds for, apply to receive, acquire, use, or collaborate in the use of military equipment.
(g) Acquiring military equipment through any means not provided above. 707.6 COORDINATION WITH OTHER JURISDICTIONS
On occasion, the department may be required to assist or be assisted by other law enforcement agencies in a formal Mutual Aid Request or support with day to day operational collaboration (i.e. pursuits, investigative unit assistance, joint law enforcement operations, etc.). The specific guidance and requirements for Mutual Aid is governed by PPD Policy 331 - Outside Agency Assistance.

In certain mutual aid or operational collaboration circumstances, it may be necessary for sworn department members to utilize military equipment in order to fulfill an assigned mission (i.e. active shooter, civil unrest, barricaded suspects in a vehicle, etc.). When sworn department members utilize military equipment in instances of mutual aid or law enforcement collaboration, the following shall apply:
a. Department members are required to adhere to the Department's Military Equipment Procedure and all policies and procedures outlined within the Pinole Police Department's Policy and Procedures Manual, regardless of operational jurisdiction. b. Should the Pinole Police Department request mutual aid from another law enforcement agency within Contra Costa County and military equipment is required during the course of the response, the following shall apply:

1. The Pinole Police Department shall remain in charge of the overall incident command.

2. The Incident Commander or designee shall brief the supervisor from the assisting agency and inform them of the mission, enforcement posture, and any pertinent information related to the incident.

3. The assisting agency will be expected to adhere to their respective policies and procedures, particularly those governing the use of military equipment.

4. If the Incident Commander or their designee is informed of or witnesses the utilization of military equipment by an assisting agency inconsistent with the guidelines set forth in this

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Military Equipment Funding, Acquisition and Use Policy
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Published with permission by Pinole Police Department ***DRAFT*** Military Equipment Funding, Acquisition and Use Policy - 4
procedure, the Incident Commander may elect to cancel the request for mutual aid or reassign the assisting agency to a different support mission. 707.7 ANNUAL REPORT
Upon approval of a military equipment policy, the Chief of Police or the authorized designee should submit a military equipment report to the governing body for each type of military equipment approved within one year of approval, and annually thereafter for as long as the military equipment is available for use (Government Code § 7072).

The Chief of Police or the authorized designee should also make each annual military equipment report publicly available on the department website for as long as the military equipment is available for use. The report shall include all information required by Government Code § 7072 for the preceding calendar year for each type of military equipment in department inventory. 707.8 COMMUNITY ENGAGEMENT
Within 30 days of submitting and publicly releasing the annual report, the Department shall hold at least one well-publicized and conveniently located community engagement meeting, at which the Department should discuss the report and respond to public questions regarding the funding, acquisition, or use of military equipment.
707.9 COMMUNITY CONCERNS AND COMPLAINTS
The Pinole Police Department has established a Community Concerns and Complaints process with forms available at the department and online. The community will have the ability to provide verbal concerns/complaints over the telephone or in-person at the Pinole Police Department (PPD policy 1010).
707.10 CITY COUNCIL APPROVAL
Pursuant to California Government Code section 7071, the City Council of Pinole approved this Policy pursuant to Ordinance #. Further substantive amendments to the Policy need to be reviewed and approved by the City Council.

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Published with permission by Pinole Police Department ***DRAFT*** Attachments - 5 Attachments

Attachment
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***DRAFT*** Military Equipment Pinole Police Department Inventory Final 4_2024.pdf - 6
Military Equipment Pinole Police
Department Inventory Final 4_2024.pdf
Military Equipment Pinole Police Department Inventory Final 4_2024.pdf

AB 481 Qualifying Equipment Inventory: Pinole Police Department Pinole Police Department
April 22, 2024

1. Equipment Type: Mine Resistant Ambush Protected Vehicle (MRAP) – CA Govt Code §7070(c)(2)
Quantity Owned or Sought: 1 Lifespan: Unknown
Purpose/Authorized User: Emergency Rescue Vehicle (ERV) to safely evacuate residents in the event of a natural disaster or critical incidents. To move personnel and/or resources in support of natural disasters (i.e. flood, fire, earthquake), large scale logistics, active shooter incidents, and incidents where there is reason to expect potential armed resistance requiring protection. Use may be authorized by Watch Commander or Tactical/Operations Commander, based on the circumstances of the given incident.

Fiscal Impact: Acquired under the Law Enforcement Support Program Office (LESO): $0 for equipment. $9,200 for delivery, paint and upfitting. Annual maintenance cost is approximately $1,000.00
Legal and Procedural Rules Governing: It is the policy of the department to utilize armored vehicles only for law enforcement purposes and pursuant to State and Federal law.

Training Required: Department provided training.

Other Notes: The MRAP is an armored vehicle manufactured by BAE Systems/Caiman weighing over 34,000 pounds and can carry a payload of over 4,000 pounds. The vehicle has six (6) wheels fitted with tires and is all-wheel drive, powered by a diesel engine. The vehicle measures approximately 22 feet long, 8 feet wide, and 10 feet tall.

2. Equipment Type: Unmanned, remotely piloted, powered ground vehicles - CA Gov’t Code §7070(c)(1)
Quantity Owned/Sought: 1 Lifespan: Approximately 15 years Equipment Capabilities: Vehicle is capable of being remotely navigated to provide scene information and intelligence in the form of video and still images transmitted to first responders.

Manufacturer Product Description: iRobot PackBot 510 Multi Mission Robot (MMR) Purpose/Authorized Uses: To enhance officer and community safety when encountering potentially dangerous situations by providing first responders with the ability to capture video and still images, to transport communication equipment or other resources prior to, in lieu of sending in personnel into hazardous incidents or environments.

Fiscal Impacts: Acquired under the Law Enforcement Support Program Office (LESO): $0 for equipment. Annual maintenance cost is approximately $500.

Legal/Procedural Rules Governing Use: The use of unmanned, remotely piloted, powered ground vehicles potentially involves privacy considerations. Absent a warrant or exigent circumstances, operators and observers shall adhere to all applicable privacy laws and shall not intentionally record or transmit images of any location where a person would have a reasonable expectation of privacy.

AB 481 Qualifying Equipment Inventory: Pinole Police Department Pinole Police Department
April 22, 2024
Training Required: Department provided training.

Other Notes: None

3. Equipment Type: Unmanned, remotely piloted, powered aerial or ground vehicles - CA Gov’t Code §7070(c)(1)
Quantity Owned/Sought: 2 Lifespan: Approximately 5 years Equipment Capabilities: Vehicle is capable of being remotely navigated to provide scene information and intelligence in the form of video and still images transmitted to first responders.

Manufacturer Product Description: DJI Mavic 3 Thermal (M3T) UAS Purpose/Authorized Uses: Unmanned Aerial System (UAS) designed for public safety. The UAS is a battery powered, remote operated device with a flight time of approximately 36-45 minutes depending on weather and flight conditions. The UAS has proven to be useful to public safety agencies in crime scene analysis, search and rescue, pre-operation surveillance and other critical incidents where aerial views enhance the safety and efficiency of law enforcement personnel. The UAS would assist officers or incident commanders in situations that would include, but not limited to: major collision investigations, emergency life threatening situations, search for missing persons, natural disaster management, crime scene photography, and critical incidents for preservation of life and public safety missions.

Fiscal Impacts: DJI Mavic 3 Thermal (M3T): $6,000, quantity 2 (Total: ~$12,000) Legal/Procedural Rules Governing Use: The use of unmanned, remotely piloted, powered ground vehicles potentially involves privacy considerations. Absent a warrant or exigent circumstances, operators and observers shall adhere to all applicable privacy laws and shall not intentionally record or transmit images of any location where a person would have a reasonable expectation of privacy.

Training Required: FAA Part 107, POST UAS Operator, and Department provided training.

Other Notes: Capabilities include 48 MegaPixel camera, 56x tele zoom, 640x512 thermal sensor, one-way speaker, and spotlight.

4. Equipment Type: Command and control vehicles that are either built or modified to facilitate the operational control and direction of public safety units – CA Govt Code §7070(c)(5)
Quantity Owned or Sought: 1 Lifespan: 20 years
Purpose/Authorized User: Trailer is purpose‐built to facilitate the operational control and direction of public safety units conducting DUI enforcement checkpoints, traffic safety operations, and responding to or at an incident. The Command and Control (C&C) trailer serves as a centralized location for command decision making, enhanced communication and other situational awareness capabilities. Use may be authorized by Watch Commander or Tactical/Operations Commander, based on the circumstances of the given incident.

AB 481 Qualifying Equipment Inventory: Pinole Police Department Pinole Police Department
April 22, 2024
Fiscal Impact: Acquired by grant issued by the State of California Office of Traffic Safety under a Traffic Safety Grant. $40,415 for equipment. Annual maintenance cost is approximately $1000.

Legal and Procedural Rules Governing: It is the policy of the department to utilize C&C trailer only for law enforcement purposes and pursuant to State and Federal law.

Training Required: Department provided training.

Other Notes: The command-and-control trailer is standard tow-behind trailer with dual axels manufactured by Universal Trailer with a GVW of 3,100 pounds. The trailer measures approximately 16 feet long, 8.5 feet wide, and 9 feet tall. The trailer is equipped with a folddown rear door, lighting, and a generator.

5. Equipment Type: Semiautomatic Rifles and Ammunition - CA Gov’t Code §7070(c)(10) Quantity Owned or Sought: 28 Lifespan: 15 years
Purpose/Authorized User: Colt AR-15/M4 Carbine semiautomatic shoulder fired rifle with long spirally grooved barrel that fires .223 Rem/5.56 mm projectile bullet. The rifles are equipped with 10.5” barrel, Surefire muzzle brake, and Surefire SOCOM556-RC2 suppressors. Ammunition is Speer Gold Dot caliber .223 62 grain.

A standard officer issue to be used as a precision weapon to address a threat with more precision and/or greater distances than a handgun, if present and feasible.

Fiscal Impact:
• Colt AR-15/M4 Rifle: $32,400, quantity: 28
• Surefire muzzle brake: $2,779, quantity: 28
• Surefire SOCOM556-RC2 Suppressors: $22,408, quantity: 28 • .223 62 gr ammunition: $6,270, quantity: 10,450
• Annual maintenance cost is approximately $1,500
Legal and Procedural Rules Governing: All applicable State, Federal and Local laws governing police use of force. Various Pinole Police Department Policies on Use of Force and Firearms.

Training Required: Department firearms training and qualifications as required by law and policy by POST certified instructors. CA POST certified 24-hour patrol rifle course.

Other Notes: These rifles are standard issue service weapons for our officers and therefore exempted from this Military Equipment Use Policy per CA Gov’t Code §7070 (c)(10). They have been included in this document in an abundance of caution and in the interest of transparency.

6. Equipment Type: Pepper Ball Launcher and Projectiles - CA Gov’t Code §7070(c)(12) Quantity Owned or Sought: 4 Lifespan: 20 years

AB 481 Qualifying Equipment Inventory: Pinole Police Department Pinole Police Department
April 22, 2024
Purpose/Authorized User: FN 303 MK2 Less Lethal Launcher utilizing compressed-air to fire less-lethal fin-stabilized projectiles. The FN303 MK2 features a magazine fed system that offers the ability to quickly switch between projectile types. Projectiles: .5% PAVA containing pepper powder designed for direct impact and area saturation, Clear Impact projectile intended for distraction, Washable Paint for training and marking, Indelible Paint projectile intended for marking with indelible colorant for later identification, and Inert Powder projectile for training.

To limit the escalation of conflict where employment of lethal force is prohibited or undesirable. Provides officers with a less-lethal option in incidents of combative or selfdestructive individuals, riot/crowd control and civil unrest incidents, circumstances where a tactical advantage can be obtained, potentially vicious animals, and training exercises or approved demonstrations.

The FN 303 MK2 is a like for like replacement of the PepperBall VKS Launcher legacy system.

Fiscal Impact:
• FN 303 MK2: $5,080, quantity: 4
• PAVA Projectile: $900, quantity: 150
• Indelible Paint Projectile: $750, quantity: 150
• Washable Paint Projectile: $1,315, quantity: 270
• Inert Powder Projectile: $1,245, quantity: 450
• Magazine Assembly, Slings, and Maintenance Items: $486 • Cases: $1,587, quantity: 4
• Annual maintenance cost is approximately $250
Legal and Procedural Rules Governing: All applicable State, Federal and Local laws governing police use of force. Various Pinole Police Department Policies on Use of Force.

Training Required: Department provided training conducted by POST certified instructors.

Other Notes: None

7. Equipment Type: Less-Lethal Shotgun and Bean Bag Projectile - CA Gov’t Code §7070(c)(14)
Quantity Owned or Sought: 4 Lifespan: 25 years
Purpose/Authorized User: Remington 870 Less-Lethal 12-gauge Shotgun with orange and black marked stocks is used to deploy the less lethal 12-guage CTS Super-Sock Beanbag round. The Combined Tactical Systems (CTS) Super-Sock Beanbag round is a less-lethal

2.4-inch 12-gauge shotgun round firing a ballistic fiber bag filled with 40 grams of lead shot.

To limit the escalation of conflict where employment of lethal force is prohibited or undesirable. Provides officers with a less-lethal option in incidents of combative or selfdestructive individuals, riot/crowd control and civil unrest incidents, circumstances where a tactical advantage can be obtained, potentially vicious animals, and training exercises or approved demonstrations.

Fiscal Impact:
• Remington 870 Less-Lethal 12-guage Shotgun: $2,200, quantity: 4 • CTS Model 2581 Super-Sock Beanbag Round: $1,090, quantity: 200 • Glass Breaker Ball: $480, quantity: 200

AB 481 Qualifying Equipment Inventory: Pinole Police Department Pinole Police Department
April 22, 2024
• Annual maintenance $0
Legal and Procedural Rules Governing: All applicable State, Federal and Local laws governing police use of force. Various Pinole Police Department Policies on Use of Force.

Training Required: Department provided training conducted by POST certified instructors.

Other Notes: None

Policy
607
Pinole Police Department
Pinole PD CA Policy Manual
Copyright Lexipol, LLC 2024/05/06, All Rights Reserved.

Published with permission by Pinole Police Department
***DRAFT*** Unmanned Aerial System (UAS) Operations -
1 Unmanned Aerial System (UAS) Operations
607.1 PURPOSE AND SCOPE
The purpose of this policy is to establish guidelines for the use of an unmanned aerial system (UAS) and for the storage, retrieval and dissemination of images and data captured by the UAS.

It is the policy of the department that trained and authorized personnel may use/deploy a UAS when such use is appropriate in the performance of their duties and authorized by the Chief of Police or designee. The deployment of a UAS will be in accordance with Federal, State, and municipal law and as the needs of the department dictate. 607.1.1 DEFINITIONS
Definitions related to this policy include:

Certificate of Authorization (COA) – A certificate granted to an individual or entity by the Federal Aviation Administration (FAA), which outlines specific conditions for flight for small UAS.

Federal Aviation Administration (FAA) – An entity of the federal government that regulates all aspects of civil aviation.

Part 107 – A certificate granted to an individual by the FAA, which outlines specific conditions of flight for small UAS aircrafts.

Pilot in Command (PIC) –Trained officer who is the sole person responsible for the operation of the UAS.

Unmanned aerial system (UAS) - An unmanned aircraft of any type that is capable of sustaining directed flight, whether preprogrammed or remotely controlled (commonly referred to as an unmanned aerial vehicle (UAV)), and all of the supporting or attached systems designed for gathering information through imaging, recording or any other means.

UAS Supervisor – Assigned by the Chief of Police to insure program requirements are met to include maintenance, training, and operations in adherence to policy and FAA regulations.

Visual Observer –Trained officer who may act as a spotter for PIC to assist in navigating the UAS and avoidance of hazards.
607.2 POLICY
Unmanned aerial systems may be utilized to enhance the department’s mission of protecting lives and property when other means and resources are not available or are less effective. Any use of a UAS will be in strict accordance with constitutional and privacy rights and Federal Aviation Administration (FAA) regulations.

Pinole Police Department
Pinole PD CA Policy Manual
Unmanned Aerial System (UAS) Operations
Copyright Lexipol, LLC 2024/05/06, All Rights Reserved.

Published with permission by Pinole Police Department ***DRAFT*** Unmanned Aerial System (UAS) Operations - 2 607.3 USE OF UAS
Only authorized operators who have completed the required training shall be permitted to operate the UAS.

Use of vision enhancement technology (e.g., thermal and other imaging equipment not generally available to the public) is permissible in viewing areas only where there is no protectable privacy interest or when in compliance with a search warrant or court order. In all other instances, legal counsel should be consulted.

UAS operations should only be conducted consistent with FAA regulations. 607.4 FAA COMPLIANCE FOR DEPLOYMENT
Use of the UAS shall be allowed for criminal investigations or public safety purposes consistent with this policy, provided the requirements below are followed:
(a) Prior to any use of a UAS, the department shall obtain a COA from the Federal Aviation Administration, unless the Police Chief authorizes personnel to use a UAS under the officer's own Part 107 certification.
(b) Prior to the deployment of the UAS, the UAS PIC and the Visual Observer must be adequately trained in the use and operation and must be knowledgeable of the standards set forth in this policy.
(c) Any operation of a UAS must fully comply with all FAA requirements guidelines. It is the PIC's responsibility to ensure compliance with FAA requirements and guidelines and this policy. If the PIC believes the requested deployment potentially violates any federal regulation, guideline or this policy, then the PIC must inform his or her immediate supervisor and the UAS Supervisor.
(d) The PIC may not deploy the UAS for criminal investigative purposes without the knowledge of the on-duty watch commander or senior supervisor should the watch commander not be available.
(e) Where a search warrant would normally be obtained for a criminal investigation, the PIC shall not deploy the UAS until such warrant is secured. This does not apply to non-investigative public safety deployments or for the purpose of training, testing, or evaluation.
(f) Each deployment of an UAS shall be properly documented in a flight log by the PIC. Such documentation must include at a minimum:
(a) The date, time, and purpose of each deployment.
(b) Whether a search warrant was obtained by the agency. (c) Identity of the PIC and Visual Observer (if there is a Visual Observer. (d) Supervisor approving the deployment.
(g) The PIC that deploys the UAS must have the capability to adequately track and record the flight pattern and location of the UAS.

Pinole Police Department
Pinole PD CA Policy Manual
Unmanned Aerial System (UAS) Operations
Copyright Lexipol, LLC 2024/05/06, All Rights Reserved.

Published with permission by Pinole Police Department ***DRAFT*** Unmanned Aerial System (UAS) Operations - 3 (h) If more than one UAS is deployed in an area or event, then each PIC shall coordinate and define the parameters of the area where each UAS will be operated. 607.5 AUTHORIZED USES FOR PUBLIC SAFETY DEPLOYMENT
Deployments include but are not limited:
(a) Security Checks - The UAS may be deployed while conducting Security Checks of businesses or public lots in furtherance of the department's mission. Indiscriminate surveillance of private areas, absent a call for service requiring a public safety response or applicable warrant is prohibited.
(b) Area Searches – The UAS may be deployed when conducting an area search for missing persons, property, etc.
(c) Crime Scene / Area Documentation – The UAS may be deployed to assist in documenting crime scenes, accident scenes, or other areas where an aerial perspective is needed.
(d) Search and Rescue – The UAS may be deployed during search and rescue operations to assist in locating lost or missing persons or other search and rescue operations. (e) Tactical Situations – The UAS may be deployed during certain tactical situations such as hostage / barricaded gunmen, active shooter, warrant services, or any other situation where an aerial or remote view is advantageous. (f) Fleeing Suspects – The UAS may be deployed to search for suspects that flee from police.
(g) Training – All training flights will be conducted in accordance with the procedure and privacy requirements outlined in this policy.
607.6 PRIVACY
The use of the UAS potentially involves privacy considerations. Absent a warrant or exigent circumstances, operators and observers shall not intentionally record or transmit images of any location where a person would have a reasonable expectation of privacy (e.g., residence, yard, enclosure). Operators and observers shall take reasonable precautions to avoid inadvertently recording or transmitting images of areas where there is a reasonable expectation of privacy.

Reasonable precautions can include, for example, deactivating or turning imaging devices away from such areas or persons during UAS operations.
607.7 PROGRAM COORDINATOR
The Chief of Police will appoint a program coordinator who will be responsible for the management of the UAS program. The program coordinator will ensure that policies and procedures conform to current laws, regulations, and best practices and will have the following additional responsibilities:
• Coordinating the FAA Certificate of Waiver or Authorization (COA) application process and ensuring that the COA is current, and/or coordinating compliance with FAA Part 107 Remote Pilot Certificate, as appropriate for department operations.

Pinole Police Department
Pinole PD CA Policy Manual
Unmanned Aerial System (UAS) Operations
Copyright Lexipol, LLC 2024/05/06, All Rights Reserved.

Published with permission by Pinole Police Department ***DRAFT*** Unmanned Aerial System (UAS) Operations - 4 • Ensuring that all authorized operators and required observers have completed all required FAA and department-approved training in the operation, applicable laws, policies, and procedures regarding use of the UAS.
• Developing uniform protocol for submission and evaluation of requests to deploy a UAS, including urgent requests made during ongoing or emerging incidents.

Deployment of a UAS may require written authorization of the Chief of Police or the authorized designee, depending on the type of mission.
• Coordinating the completion of the FAA Emergency Operation Request Form in emergency situations, as applicable (e.g., natural disasters, search and rescue, emergency situations to safeguard human life).
• Developing protocol for conducting criminal investigations involving a UAS, including documentation of time spent monitoring a subject.
• Implementing a system for public notification of UAS deployment. • Developing an operational protocol governing the deployment and operation of a UAS including but not limited to safety oversight, use of visual observers, establishment of lost link procedures, and secure communication with air traffic control facilities. • Developing a protocol for fully documenting all missions. • Developing a UAS inspection, maintenance, and record-keeping protocol to ensure continuing airworthiness of a UAS, up to and including its overhaul or life limits. • Developing protocols to ensure that all data intended to be used as evidence are accessed, maintained, stored, and retrieved in a manner that ensures its integrity as evidence, including strict adherence to chain of custody requirements. Electronic trails, including encryption, authenticity certificates, and date and time stamping, shall be used as appropriate to preserve individual rights and to ensure the authenticity and maintenance of a secure evidentiary chain of custody.
• Developing protocols that ensure retention and purge periods are maintained in accordance with established records retention schedules. • Facilitating law enforcement access to images and data captured by the UAS. • Recommending program enhancements, particularly regarding safety and information security.
• Ensuring that established protocols are followed by monitoring and providing periodic reports on the program to the Chief of Police.
• Maintaining familiarity with FAA regulatory standards, state laws and regulations, and local ordinances regarding the operations of a UAS.
607.8 PROHIBITED USE
The UAS video surveillance equipment shall not be used:
• To conduct random surveillance activities.

Pinole Police Department
Pinole PD CA Policy Manual
Unmanned Aerial System (UAS) Operations
Copyright Lexipol, LLC 2024/05/06, All Rights Reserved.

Published with permission by Pinole Police Department ***DRAFT*** Unmanned Aerial System (UAS) Operations - 5 • To target a person based solely on actual or perceived characteristics, such as race, ethnicity, national origin, religion, sex, sexual orientation, gender identity or expression, economic status, age, cultural group, or disability. • To harass, intimidate, or discriminate against any individual or group. • To conduct personal business of any type.
• The UAS will not be weaponized or used to transport any weapons, explosives, or incendiary devices.
607.9 RETENTION OF UAS DATA
Data collected by the UAS shall be retained as provided in the established records retention procedure and schedule.

CITY COUNCIL
REPORT 11.A.

DATE: MAY 21, 2024
TO: MAYOR AND COUNCIL MEMBERS
FROM: MARKISHA GUILLORY, FINANCE DIRECTOR
SUBJECT: PRELIMINARY PROPOSED FY 2024/25 OPERATING AND CAPITAL BUDGET

RECOMMENDATION
City staff recommends that the City Council review the Preliminary Proposed Fiscal Year (FY) 2024/25 Operating and Capital Budget and provide direction to staff for changes to incorporate into the next draft of the document, the Revised Proposed version.

BACKGROUND
The City operates on an annual budget cycle. Through the budget, the City Council approves revenue estimates and authorizes City staff to expend the City’s limited financial resources.

City staff is responsible for preparing a proposed budget for City Council’s consideration, modification, and adoption.

As noted above, the City goes through an annual process of developing a budget for the upcoming fiscal year. The City’s budget is considered an “incremental” budget, meaning that the budget for the upcoming year is developed based on the current year’s budget and includes incremental changes. City staff takes the following steps to create the Preliminary Proposed budget:
• Finance Department uses the current FY 2023/24 budget, which incorporates any midyear changes approved by the City Council, as the starting point; • Finance Department creates a “baseline” budget for FY 2024/25 by taking the ongoing revenues and expenditures included in the current FY 2023/24 budget and factoring in known or assumed changes to revenues and expenditures (i.e., forecasted changes to different revenue streams, general inflation, known changes to debt service, etc.); • Departments review and confirm the known and assumed changes incorporated into the baseline budget;
• Departments submit requests for changes from the baseline budget to address proposed special projects or increased service levels; and • Finance Department and City Manager consider department requests for changes to the baseline budget and prepare a Preliminary Proposed budget for the City Council’s consideration.

City staff presented the baseline General Fund budget to the Finance Subcommittee on April 16, 2024 and to the City Council at a special meeting on April 30, 2024 to receive feedback on

the assumptions contained in the baseline budget. The Finance Subcommittee and City Council did not direct staff to make any changes to the baseline General Fund budget. Staff has reviewed and revised the baseline budget multiple times to ensure that it does not include any one-time revenues or expenditures and that all of the estimates it contains are as precise as feasible. This resulted in a preliminary baseline budget.

City staff is required by the City’s Financial Policy on a Structurally Balanced Budget to create a proposed General Fund operating budget that is structurally balanced, meaning that ongoing revenues equal or exceed ongoing expenditures. The baseline General Fund budget originally contained a shortfall of $1.3 million. City staff collaborated to identify ongoing General Fund expenditure reductions in order to reduce that gap, which now stands at $1.1 million This has resulted in a Preliminary Proposed Fiscal Year (FY) 2024/25 Operating and Capital Budget (Attachment A) that is not yet structurally balanced.

REVIEW AND ANALYSIS
The Preliminary Proposed budget contains staff’s recommendations regarding revenues and expenditures for FY 2024/25. The total (all funds) revenue budget is approximately $48.6 million. The City’s total (all funds) expenditure budget is approximately $95.5 million. One-time expenditures are paid for using one-time revenues and other sources, including fund balance, which is why total expenditures can exceed total revenues. The budget projection assumes a net use of fund balance of $46.8 million for all funds combined. The majority of the use of fund balance is for several large, multi-year capital improvement projects, notably in the wastewater enterprise fund. It is important to note that the total estimated costs of capital projects are budgeted in year one (FY 2024/25) of the Capital Improvement Plan (CIP) although some projects may take several years to complete. The total costs are budgeted up front to earmark the full amount of funding needed to complete the CIP projects. This is a new budgeting practice for the City. In the past, the City only encumbered the first-year cost of multi-year capital projects. The cost for subsequent years of multi-year projects was left in fund balance as unassigned. Because the full cost to complete a capital project is now encumbered in the first year of a multi-year capital project, this reduces unassigned fund balance in funds that support capital projects, including the General Fund.

The General Fund (including Measure S 2006 and 2014) total revenue budget is approximately $27.4 million, and its total expenditure budget is approximately $37.5 million. The Preliminary Proposed budget is not structurally balanced, meaning that ongoing revenues are not sufficient to cover ongoing expenditures. The Preliminary Proposed FY 2024/25 Operating and Capital Budget includes the use of approximately $8.9 million from the General Fund and Measure S unassigned fund balance to fund several one-time capital projects that were budgeted in the FY 2023/24 Operating and Capital Budget but were not completed and have been carried over.

The Preliminary Proposed budget for FY 2024/25 is a status quo budget, meaning that it does not include any significant new City programs or services, and does not include any new City staff positions. The Preliminary Proposed budget recommends that the City carry out the same ongoing programs and activities in FY 2024/25 as it has in the current fiscal year.

City staff will undertake a thoughtful and substantial set of programs and activities in FY

2024/25. Staff will complete routine work and staff-initiated special projects to improve efficiency and services; 2020-2025 Strategic Plan “strategies”; Capital Improvement Plan (CIP) projects; and other Council-directed special projects. These Council-directed special projects are all consistent with City goals.

City staff believes that it will be able to complete most of the Council-directed special projects listed below by the end of FY 2024/25, and they have been included in the Preliminary Proposed budget, but staff does not have the capacity to take on any additional special projects. Staff recommends that the City adopt a practice of not adding any special projects unless an existing comparable special project is eliminated.

Preliminary Proposed Baseline Budget
As noted above, it is a goal of the City’s Financial Policy on a Structurally Balanced Budget, and a public finance best practice, to create a structurally balanced proposed budget. The table below shows the ongoing General Fund revenues and expenditures in the Preliminary Proposed budget and illustrates the balance.

Table 1 - Preliminary Proposed Budget
FY 2024/25
Preliminary Baseline
Sources
Property Tax $6,168,067
Sales Tax (General, Measure S 2006 and 2014) 9,698,436
Utility Users' Tax 2,285,000
Franchise Tax 850,000
Intergovernmental Tax 2,402,673
Transient Occupancy Tax 460,000
Business License 460,000
Charges for Services 1,774,307
Other Revenues 852,160
Total Revenues 24,950,643
Transfer In 2,425,000
Total Sources 27,375,643
Uses
By Category
Salaries & Wages 10,266,663
Benefits 7,684,115
Professional Services 8,407,020
Other Operating 322,711
Materials and Supplies 185,033
Interdepartmental Charges (710,335)
Asset/Capital Outlay 128,440
Debt Service 636,107

Total Expenditures By Category 26,919,754
Transfers Out 1,611,301
Total Uses By Category 28,531,055
By Department
City Council 213,022
City Manager 606,000
City Clerk 693,260
City Treasurer 9,990
City Attorney 330,035
Finance 850,649
Human Resources 877,147
Non-Departmental 3,090,825
Police 12,568,018
Fire 6,433,461
Public Works 1,946,494
Community Development 485,255
Community Services 426,898
Total Uses By Department 28,531,055
Net Surplus/(Deficit) $(1,155,412)
Because the baseline General Fund budget for FY 2024/25 initially had a shortfall of $1.3 million and City departments needed to make reductions in their ongoing expenditures in the Preliminary Proposed budget, there is no capacity for City departments to add new ongoing General Fund expenditures to the Preliminary Proposed FY 2024/25 budget. City departments were asked to reduce their ongoing expenditures by 6%. They were able to make reductions to their budgets totaling $241,419, summarized below:
• Unfunded one vacant position (Administrative Coordinator) that was split between the Public Works and Community Development Departments ($73,623 – General Fund portion);
• Reduced travel and training for internal and external staff training ($40,100); • Reduced professional services for emergency operations training, and communication and engagement, and various consulting services ($127,696).

As shown above, the reductions made so far are not enough to close the budget gap. Further measures will need to be taken to balance the baseline budget as it currently has a shortfall of $1.1 million. Staff continues to review their budgets in an effort to make additional cuts.

However, it continues to be challenging given that the discretionary portion of department budgets is marginal compared to the amount of reductions needed to balance the budget.

Because the baseline General Fund budget for FY 2024/25 has a shortfall and City departments needed to make reductions in their ongoing expenditures in the Preliminary Proposed budget, there was no capacity for City departments to add new ongoing General

Fund expenditures to the budget. The Community Development Department did request funding for a Housing and Economic Development Coordinator to advance the work of the City’s comprehensive economic development strategy. The full cost for this position is approximately $196,000 and could be partially offset by Housing funds. If the position is not funded, the funding for economic development activities currently budgeted at $20,000 would need to be increased back to $80,000. The Community Development Department also requested funding for a new Sustainability Coordinator which is necessary to complete the actions of the Climate Action and Adaptation Plan (CAAP). The full cost of this position is approximately $115,000. Staff is seeking grants to fund the position and is recommending that the City Council authorize the position, which will not be filled unless the City receives grant funding. Lastly, the Community Development Department requested funding for a Planner I-III series which would replace the temporary, outsourced Senior Planner services currently provided three days per week. The full cost is approximately $189,000 and the position would be a permanent, full-time position. This position would be funded by the Building and Planning Fund.

One-Time Budget Items and Capital Improvement Projects
The FY 2024/25 Preliminary Proposed budget includes funding for a number of Councildirected special projects, beyond staff’s baseline work, Strategic Plan strategies, and Capital Improvement Plan (CIP) projects, summarized below. As non-recurring items, these initiatives and projects will be funded by unassigned fund balance in the General Fund and Measure S Funds.

Table 2 – One-Time Budget Items and Capital Improvement Projects (Some are Projects Budgeted in FY 2023/24, but Not Completed, so Carried Forward to FY 2024/25) Department One-Time Operating
Items
Proposed
Budget
Community
Development/Economic
Development
Economic Development
Strategy - Final Branding
$ 10,000
Community
Development/Economic
Development
Meeting/Workshop/Mixers 5,000
Community
Development/Economic
Development
Tobacco Education
Related (Grant Funded)
10,000
Community
Development/Economic
Development
Advertising (General and
Industry-Specific)
2,000
Community
Development/Economic
Development
Marketing Materials 5,000
Community
Development/Economic
Development
Business
Development/Community
Help Reserve
10,000
Community
Development/Economic
Development
Revitalization Reserve 10,000

City Clerk Policies & Procedures
Update Support
20,000
City Council City Council
Retreat/Planning
Workshop
10,000
City Manager DEI Consulting 40,000
City Manager EOP Training (citywide) 20,000
Finance Ballot Measure
Consulting
40,000
Finance Grants Consulting 48,000
Information Technology Professional Services 68,222
Police CERT Program Supplies 20,000
Public Works Active Transportation
Plan
25,000
Public Works Emergency Power for
Critical Facilities
200,000
Public Works Recycled Water
Feasibility
60,000
Public Works City Hall
planting/landscaping
20,000
Public Works GoGov or Similar App 5,000
Public Works On-call Consultants for
Capital Projects
75,000
Public Works Storm Drainage Master
Plan
150,000
Public Works Pedestrian Bridge
Inspection & Maintenance
50,000
Total One-Time
Operating Items
903,222
Department Asset/Capital Outlay Proposed Budget
Information Technology Computer Equipment
Replacement
137,959
Police Alex Clark Room
Transformation
20,000
Public Works Weatherization/Energy
Efficiency Program
250,000
Public Works Brandt St. Improvements 170,000
Public Works Street Improvements 200,000
Public Works FA1901 Senior Center
Auxiliary Parking Lot
1,530,000
Public Works RO2401 Road
Maintenance Repairs
1,750,000
Public Works Citywide Roof Repairs
and Replacement
900,000
Public Works City Hall Modernization 200,000
Public Works Senior Center
Modernization
205,000

Public Works Public Safety Building
Modernization
450,000
Public Works Tiny Tot Improvements 50,000
Public Works Skatepark Rehabilitation 150,000
Public Works Replace Parks'
Chips/Rubber Matting
50,000
Public Works San Pablo Ave. Bridge
Replacement
300,000
Public Works Safety Improvement
Arterial Roadway
35,960
Public Works Pinole Smart Signals 154,302
Public Works Sidewalk/ADA Curb
Ramp Program
150,000
Public Works Roble Road Drainage
Improvements
700,000
Public Works Storm Drain Creek
Discharge
600,000
Recreation Restroom Walls/Floor
Repair
11,000
Recreation Replace Youth Center
Vinyl Flooring
10,000
Total Capital
Improvement Projects
8,024,221
Total $ 8,927,443
Responses to City Council Requests for Additional Information At April 30, 2024 special meeting, the City Council asked staff to provide some additional budget related information to Council at its May 21, 2024 meeting. Below find that information.

Six Percent and Ten Percent Budget Reduction Scenarios
Table 3 below shows the proportionate amount each City department would need to reduce their General Fund expenditures to meet six percent and ten percent budget reduction scenarios. A total six percent reduction would eliminate the current $1.1 million shortfall. A total ten percent reduction would eliminate the shortfall and create a surplus.

Table 3 -Six Percent and Ten Percent Budget Reduction Scenarios Department
Original
Baseline
Budget
6%
Reduction
10%
Reduction
City Council $ 213,001 $ 12,780 $ 21,300
City Manager 619,937 37,196

61,994
City Clerk

692,929 41,576

69,293
City Treasurer

9,986 599

999

City Attorney

330,035 19,802

33,004
Finance

853,772 50,932

85,377
Human Resources

933,808 56,028

93,381
Non-Departmental

3,036,737 182,204

303,674
Police

12,590,430 657,619

1,095,728
Fire

6,428,461 241,712

402,853
Public Works

2,020,201 92,613

202,020
Community
Development

514,537 30,872

51,454
Community
Services

426,898 25,236

42,690
Total $ 28,670,732 $ 1,449,169 $ 2,463,765
Use of General Fund Budget Over Last Five Fiscal Years
Table 4 below summarizes total actual expenditures compared to total expenditures budgeted for the last five fiscal years. As shown, the City expends an average 90% of its General Fund budget annually, including ongoing expenditures and one-time expenditures.

Table 4 – Use of General Fund Budget Over Last Five Fiscal Years Fiscal Year (FY)
Total Expenditure
Budget
Total Expenditure
Actuals
Percent
Used
FY 2018/19 $ 41,263,666 $ 38,508,253 93%
FY 2019/20 21,627,584 19,854,232 92%
FY 2020/21 24,510,116 21,410,315 87%
FY 2021/22 29,344,125 25,058,131 85%
FY 2022/23 $ 30,148,425 $ 27,591,246 92%
Development Impact Fee Balances
The City collects development impact fees to mitigate the impact of new development.

Specifically, it provides for the expansion, design, construction, or upgrade to facilities, roadways, and equipment. The City collects impact fees for police, fire protection, municipal and community facilities, wastewater, roadways, and drainage. Table 5 below summarizes the current balance of the development impact fees before any appropriations for FY 2024/25.

Table 5 – Impact Fee Balances
Impact Fee Current
Balance
Fees-Police $ 237,850

Fees-Fire
303,949
Fees-Transportation
190,344
Fees-Storm Drainage
-
Fees-Public Facilities
396,864
Fees-Wastewater
952,431
Fees-Parks & Recreation
1,357,501
Total Impact Fees $ 3,438,940
Contract Services Compared to Permanent Staffing
From time to time, the City engages consultants with specialized expertise to assist City staff with completing special projects as well as to augment staff in cases of a staffing shortage due to unfilled positions. Note that contract services are typically short-term and non-recurring. A permanent staff position adds to ongoing expenditures including salary and benefits.

The average annual cost (salary and benefits) of a full-time, permanent (non-management, non-sworn) position is $160,000. The average professional services contract for specialized consulting services ranges from $40,000 to $200,000. Most contracts fall in the middle of the range. Contract terms range from a partial year to two years on average.

Professional Services Budget
The professional services category consists of consulting services, legal services, equipment and building maintenance, network and software maintenance, office expenses, travel and training, dues and publications, and administrative expenses. Attachment B provides a breakdown of professional services by fund then by department. For FY 2024/25, Citywide professional services are budgeted at $13,757,937 of which $9,448,201 is budgeted in the General Fund and the remaining $4,309,736 is budgeted in other funds.

It is important to note that the majority of the professional services in the General Fund consists of contracts with other government agencies. This includes the City’s service agreement with Contra Costa County Fire Protection District ($5.7 million), and contracts with Contra Costa County library services ($188,063) and animal control services ($220,935).

Additionally, this category includes essential items that support City operations, including legal services, and routine maintenance of buildings, equipment, and technology systems.

Attachment C provides a broader overview of professional services by showing totals by fund.

Utilities Budget
The utilities category consists of water, electricity & power, telephone, and cable expenditures.

Attachment D provides a breakdown of utilities by fund then by department. For FY 2024/25, Citywide utilities are budgeted at $1,589,383 of which $318,555 is budgeted in the General Fund and the remaining $1,270,828 is budgeted in other funds. The majority ($798,500) is

budgeted in the Sewer Enterprise Fund.

Materials and Supplies Budget
The materials and supplies category consists of fuel, maintenance supplies, safety clothing, and other supplies. Attachment E provides a breakdown of materials and supplies by fund then by department. For FY 2024/25, Citywide materials and supplies are budgeted at $1,796,444 of which $185,033 is budgeted in the General Fund and the remaining $1,611,411 is budgeted in other funds. The majority ($1,583,000) is budgeted in the Sewer Enterprise Fund.

NEXT STEPS
City staff invites the feedback of the City Council and members of the public on the Preliminary Proposed budget at the City Council’s May 21, 2024 meeting. The City has also developed a Preliminary Proposed Fiscal Year (FY) 2024/25 – 2028/29 Five-Year Capital Improvement Plan (CIP), which contains the capital budget for FY 2024/25 and a conceptual capital budget for FY 2025/26 – FY 2028/29. City staff also invites the feedback of the City Council and members of the public on the Preliminary Proposed CIP at the City Council’s May 21, 2024 meeting.

Following the May 21, 2024 Council meeting, staff will incorporate the Council’s feedback as well as additional staff-generated content into a Revised Proposed version of the budget that will be presented to the City Council for review and feedback on June 4, 2024. Staff plans to present the resulting version of the budget, the Final Proposed budget, to the City Council on June 18, 2024.

FISCAL IMPACT
The City Council’s review and direction on the Preliminary Proposed Fiscal Year (FY) 2024/25 Operating and Capital Budget does not itself have any fiscal impact on the City. The fiscal impact of the Preliminary Proposed budget is well described in the budget document itself (Attachment A).

ATTACHMENTS
A. Preliminary Proposed FY 2024-25 Operating and Capital Budget B. Professional Services by Fund and Department
C. Professional Services By Fund
D. Utilities by Fund and Department
E. Materials and Supplies by Fund Department

Fiscal Year 2024/25

OPERATING AND

CAPITAL BUDGET
Preliminary Proposed - May 21, 2024

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Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Table of Contents
Table of Contents
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Table of Contents
FISCAL YEAR (FY) 2024/25 OPERATING AND CAPITAL BUDGET

TABLE OF CONTENTS
Table of Contents.......................................................................................................................i Executive Summary.................................................................................................................. 1 Executive Summary................................................................................................................. 3 Background............................................................................................................................... 9 Elected Officials and Department Heads ...............................................................................11 Strategic Plan 2020 – 2025 Vision, Mission, and Goals.........................................................13 Profile of the City ...................................................................................................................14 City Organizational Structure................................................................................................. 15 Budget Development Process and Budget Award ...............................................................17 Budget Development Process ...............................................................................................19 Budget Award........................................................................................................................23 Revenue and Expenditure Summaries ..................................................................................25 General Fund Revenue and Expenditures.............................................................................27 Major Non-General Funds .....................................................................................................39 All Funds Revenue and Expenditures....................................................................................43 Long-Term Financial Forecast...............................................................................................57 Budget Positions....................................................................................................................61 Labor Allocations................................................................................................................... 65 Department Budgets............................................................................................................... 67 Elected Officials..................................................................................................................... 69 City Council ....................................................................................................................... 69 City Treasurer.................................................................................................................... 75 Appointed Officials.................................................................................................................77 City Manager ..................................................................................................................... 77 Information Technology ................................................................................................. 82 Pinole Community Television ........................................................................................ 85 City Attorney ...................................................................................................................... 91 City Clerk ...........................................................................................................................95 Administration........................................................................................................................ 99 Finance.............................................................................................................................. 99 Human Resources ...........................................................................................................103 Public Safety .......................................................................................................................109 Police...............................................................................................................................109 iii

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Table of Contents
Fire .................................................................................................................................. 123 Public Works ....................................................................................................................... 127 Administration & Engineering........................................................................................... 135 Road Maintenance........................................................................................................... 137 Facility Maintenance ........................................................................................................ 140 National Pollutant Discharge Elimination System (NPDES) Storm Water ........................ 143 Park Maintenance............................................................................................................ 145 Waste Reduction .............................................................................................................148 Lighting & Landscape District...........................................................................................149 Water Pollution Control Plant ........................................................................................... 150 Community Development .................................................................................................... 157 Planning........................................................................................................................... 164 Building Inspection........................................................................................................... 166 Successor Agency Administration....................................................................................168 Housing Assets for Resale...............................................................................................169 Code Enforcement........................................................................................................... 170 Economic Development ................................................................................................... 172 Community Services............................................................................................................ 173 Administration.................................................................................................................. 178 Recreation ....................................................................................................................... 180 Senior Center .............................................................................................................. 180 Tiny Tots ..................................................................................................................... 183 Youth Center ............................................................................................................... 185 Swim Center................................................................................................................187 Memorial Hall ..............................................................................................................188 Tennis .........................................................................................................................189 Library Services........................................................................................................... 190 Animal Control............................................................................................................. 191 General Government ........................................................................................................... 193 Schedule of Transfers ................................................................................................. 197 Debt Obligations..........................................................................................................199 Appendix ...............................................................................................................................201 Accounting Basis.................................................................................................................203 Monitoring the Budget .........................................................................................................203 Fund Structure.....................................................................................................................203 Glossary of Budget Terms & Acronyms ...............................................................................207 Financial and Investment Policies........................................................................................213 Employee Compensation and Benefits ................................................................................ 217 Jurisdictional Comparison....................................................................................................219 Budget Resolution ...............................................................................................................000 Appropriations Limit and Resolution........................................................................................000 iv

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Execu�ve Summary
Execu�ve Summary
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Execu�ve Summary
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Execu�ve Summary

EXECUTIVE SUMMARY
The City operates on an annual budget cycle. Through the budget, the City Council approves revenue estimates and authorizes City staff to expend the City’s limited financial resources. City staff is responsible for preparing a proposed budget for City Council’s consideration.

The Fiscal Year (FY) 2024/25 Operating and Capital Budget was created through a collaborative, iterative process involving the City Council, community, and City staff and includes the creation of a Preliminary Proposed, Revised Proposed, and ultimately Final Proposed budget. The budget development process is more fully described in the Budget Development Process section below.

The Fiscal Year (FY) 2024/25 Operating and Capital Budget is primarily a status quo budget, meaning that it does not include any major changes to City programs or services.

The budget includes the following two noteworthy assumptions:
• A “vacancy savings factor” of 4% to account for savings in salaries and benefits resulting from normal position vacancies; and
• A 4% cost of living adjustment (COLA) for all employees, as the City is in the process of negotiating successor MOUs and compensation plans for all employees.

The City’s all funds revenue in the Fiscal Year (FY) 2024/25 Operating and Capital Budget is approximately $48.6 million, and all funds’ expenditures are approximately $95.5 million. The budget projection assumes a net use of fund balance of $46.8 million for all funds combined as shown in Table 1 below. The majority of the use of fund balance is for several large, multi-year capital improvement projects, notably in the wastewater enterprise fund. It is important to note that the total estimated costs of capital projects are budgeted in year one (FY 2024/25) of the Capital Improvement Plan (CIP) although some projects may take several years to complete. The total costs are budgeted up front to earmark the full amount of funding needed to complete the CIP projects. This is a new budgeting practice for the City. In the past, the City only encumbered the first-year cost of multi-year capital projects. The cost for subsequent years of multi-year projects was left in fund balance as unassigned. Because the full cost to complete a capital project is now encumbered in the first year of a multi-year capital project, this reduces unassigned fund balance in funds that support capital projects, including the General Fund. 3

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Execu�ve Summary
Table 1 – All Funds Budgeted Revenues and Expenditures
Fund
Estimated
Beginning
Fund Balance
July 1, 2024
Total
Revenues
Total
Expenditures
Contribution
To/(From)
Fund Balance
Estimated
Ending
Fund Balance
June 30, 2025
General Fund
General Fund (including Measure S 2006
and 2014) $ 8,488,073 $ 27,375,643 $ 37,458,497 $ (10,082,854) $ (1,594,781) General Reserve Fund 10,150,387 - - - 10,150,387
Equipment Reserve Fund 231,732 150,000 205,000 (55,000) 176,732 Special Revenue Funds
Gas Tax Fund 723,248 1,046,400 2,201,572 (1,155,172) (431,924) Restricted Real Estate Maintenance Fund 162,237 39,991 26,000 13,991 176,229 Public Safety Augmentation Fund 358,392 249,855 545,805 (295,950) 62,442 Traffic Safety Fund 274,081 46,500 56,836 (10,336) 263,745 Supplemental Law Enforcement Fund 285,497 175,000 294,699 (119,699) 165,798 NPDES Storm Water Fund (121,347) 253,272 378,966 (125,694) (247,041) Recreation Fund (583,260) 1,303,486 2,374,956 (1,071,470) (1,654,730) Building & Planning Fund (1,929,848) 1,482,526 2,032,560 (550,034) (2,479,881) Refuse Management Fund (10,397) 66,060 186,658 (120,598) (130,995) Solid Waste Fund 2,525,024 368,000 174,379 193,621 2,718,645 Measure C/J Fund 2,388,533 1,152,257 1,708,207 (555,950) 1,832,583 Rate Stabilization Fund 213,313 - - - 213,313
Asset Seizure-Adjudicated Fund (3,577) - 41,236 (41,236) (44,814) Growth Impact Fund 3,526,408 1,039,594 1,623,000 (583,406) 2,943,002 Housing Assets Fund 8,014,224 55,000 322,628 (267,628) 7,746,596 Capital Projects Funds
Lighting & Landscaping District Fund 27,418 63,911 85,175 (21,264) 6,154 Pinole Valley Caretaker Fund (983) 15,000 14,893 107 (876) Public Facilities Fund 471,649 - 70,000 (70,000) 401,649 City Street Improvements Fund 2,166,783 2,064,683 3,687,304 (1,622,621) 544,162 Arterial Streets Rehabilitation Fund 252,513 250,000 895,000 (645,000) (392,487) Parks Grants 21,522 - - - 21,522
Enterprise Funds
Sewer Enterprise Fund 16,889,155 10,364,403 37,760,374 (27,395,971) (10,506,816) Cable Access Television (PCTV) (227,800) 368,657 831,771 (463,114) (690,915) Information Systems Fund (4,104) - (4,104)
Fiduciary/Agency Funds
Pension Fund 13,430,374 700,000 2,475,000 (1,775,000) 11,655,374 Recognized Obligation Retirement Fund - - - - -
Total $ 67,719,246 $ 48,630,239 $ 95,450,517 $ (46,820,278) $ 20,898,969 The General Fund (including Measure S 2006 and 2014 Funds) revenue is approximately $27.4 million, and General Fund expenditures are approximately $37.5 million. The budget includes the use of fund balance in a number of funds to complete one-time projects.

The budget includes funding for a number of Council-directed special projects, beyond staff’s baseline work, Strategic Plan strategies, and Capital Improvement Plan (CIP) projects.

City staff believes that it will be able to complete the Council-directed special projects listed above by the end of FY 2024/25, but does not have the capacity to take on any additional special projects. Staff also recommends that the City adopt a practice of not adding any special projects mid-fiscal year unless an existing special project is taken off of the list.

It is a public finance best practice, and a goal of the City’s Financial Policy on a Structurally Balanced Budget, to create a proposed General Fund operating budget that is structurally balanced, meaning that ongoing revenues equal or exceed ongoing expenditures.
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Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Execu�ve Summary
At this point, the Fiscal Year (FY) 2024/25 Operating and Capital Budget is not structurally balanced in that ongoing expenditures exceed ongoing revenues. The baseline budget currently reflects a shortfall of $1.1 million. The budget does use one-time sources, such as fund balance, for one-time expenditures.

The Fiscal Year (FY) 2024/25 Operating and Capital Budget consists of the baseline budget (ongoing operating budget), one-time operating budget items such as special Council-directed initiatives, and capital improvement projects that are funded by the General Fund including the Measure S Funds. The graphic below depicts the composition of the Budget. As shown, the budget assumes the use of $8.9 million of fund balance.

Table 2 on the following page provides a detailed list of the one-time budget items and capital improvement projects.

Table 2 – One-Time Budget Items and Capital Improvement Projects (Some are Projects Budgeted in FY 2023/24, but Not Completed, so Carried Forward to FY 2024/25) Department One-Time Operating Items Proposed
Budget
Community
Development/Economic
Development
Economic Development Strategy - Final
Branding
$10,000
Community
Development/Economic
Development
Meeting/Workshop/Mixers 5,000
FY2024/25 Operating
and Capital Budget
$37,458,498
Baseline Budget
(Ongoing Operating
Budget)
$28,531,054
One-time Operating
Budget Items
$903,222
Capital Improvement
Projects
$8,024,221
Use of Available Fund Balance = $8,927,443
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Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Execu�ve Summary
Community
Development/Economic
Development
Tobacco Education Related (Grant Funded) 10,000
Community
Development/Economic
Development
Advertising (General and Industry-Specific) 2,000
Community
Development/Economic
Development
Marketing Materials 5,000
Community
Development/Economic
Development
Business Development/Community Help
Reserve
10,000
Community
Development/Economic
Development
Revitalization Reserve 10,000
City Clerk Policies & Procedures Update Support 20,000
City Council City Council Retreat/Planning Workshop 10,000 City Manager DEI Consulting 40,000
City Manager EOP Training (citywide) 20,000
Finance Ballot Measure Consulting 40,000
Finance Grants Consulting 48,000
Information Technology Professional Services 68,222
Police CERT Program Supplies 20,000
Public Works Active Transportation Plan 25,000
Public Works Emergency Power for Critical Facilities 200,000 Public Works Recycled Water Feasibility 60,000
Public Works City Hall planting/landscaping 20,000
Public Works GoGov or Similar App 5,000
Public Works On-call Consultants for Capital Projects 75,000 Public Works Storm Drainage Master Plan 150,000
Public Works Pedestrian Bridge Inspection &
Maintenance
50,000
Total One-Time Operating Items 903,222
Department Asset/Capital Outlay Proposed
Budget
Information Technology Computer Equipment Replacement 137,959 Police Alex Clark Room Transformation 20,000
Public Works Weatherization/Energy Efficiency Program 250,000 Public Works Brandt St. Improvements 170,000
Public Works Street Improvements 200,000
Public Works FA1901 Senior Center Auxiliary Parking Lot 1,530,000 Public Works RO2401 Road Maintenance Repairs 1,750,000
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Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Execu�ve Summary
Public Works Citywide Roof Repairs and Replacement 900,000 Public Works City Hall Modernization 200,000
Public Works Senior Center Modernization 205,000
Public Works Public Safety Building Modernization 450,000 Public Works Tiny Tot Improvements 50,000
Public Works Skatepark Rehabilitation 150,000
Public Works Replace Parks' Chips/Rubber Matting 50,000 Public Works San Pablo Ave. Bridge Replacement 300,000
Public Works Safety Improvement Arterial Roadway 35,960 Public Works Pinole Smart Signals 154,302
Public Works Sidewalk/ADA Curb Ramp Program 150,000
Public Works Roble Road Drainage Improvements 700,000
Public Works Storm Drain Creek Discharge 600,000
Recreation Restroom Walls/Floor Repair 11,000
Recreation Replace Youth Center Vinyl Flooring 10,000
Total Capital Improvement Projects 8,024,221
Total $8,927,443
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Execu�ve Summary
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Background
Background
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Background
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Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Background – Elected Officials and Department Heads

ELECTED OFFICIALS

Maureen Toms Cameron Sasai Devin Murphy
Mayor Mayor Pro Tempore Council Member

Anthony Tave Norma Martínez-Rubin Roy Swearingen
Council Member Council Member City Treasurer

DEPARTMENT HEADS
Interim City Manager Neil Gang
City Attorney (Contract) Eric Casher
City Clerk Heather Bell
Community Development Director Lilly Whalen
Community Services Director Andrea Dwyer
Finance Director Markisha Guillory
Human Resources Director Stacy Shell
Police Chief Neil Gang
Public Works Director Sanjay Mishra
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Background – Elected Officials and Department Heads
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Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Background – City of Pinole Strategic Plan 2020-2025
CITY OF PINOLE STRATEGIC PLAN 2020-2025
In February 2020, the City of Pinole adopted a Strategic Plan 2020 – 2025. The Strategic Plan established the following vision, mission, and goals for the City, as well as 22 specific “strategies” (special projects), to be completed over a five-year timeframe, that would help the City achieve the goals.

VISION
Pinole is a safe, vibrant, and innovative community with small town charm and high quality of life.

MISSION
Pinole will be efficient, ethical, and effective in delivering quality services with community involvement and fiscal stewardship.

GOALS

1. Safe and Resilient Pinole: Develop and communicate resilience through quality public safety service delivery, property maintenance policies and practices, and disciplined investment in community assets.

2. Financially Stable Pinole: Ensure the financial health and long-term sustainability of the City.

3. Vibrant and Beautiful Pinole: Facilitate a thriving community through development policies and proactive relationship building.

4. High Performance Pinole: Build an organization culture that is efficient, ethical, and effective in delivering quality services with community involvement and fiscal stewardship.

The City Council held a special strategic planning meeting on April 29, 2023 during which it reaffirmed the vision, mission, and goals of the Strategic Plan and made some adjustments to some strategies.
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Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Background – Profile of the City

PROFILE OF THE CITY
The City is primarily a residential community located in the San Francisco Bay Area on the shores of San Pablo Bay in West Contra Costa County. Highway Interstate 80, which traverses Pinole, connects the San Francisco/Oakland metropolitan area with Sacramento and points east. Pinole is linked to central Contra Costa County which includes the cities of Martinez, Concord, and Pleasant Hill by State Route 4 which begins just north of Pinole and connects with Interstate 680. There are approximately foursquare miles of land included in Pinole’s boundary. The City’s population on January 1, 2023 was 18,244, according to the California Department of Finance.

The City of Pinole is a general law city that was incorporated on June 25, 1903. The City operates under a Council-Manager form of operation, whereby policies of the City Council are administered by a City Manager who is appointed by the City Council. All municipal departments operate under the supervision of the City Manager. The Council consists of five members who are elected at large for four-year overlapping terms. The Council elects one of the Council members to serve as Mayor each year.

The City is a full-service city that provides the following services: public safety (police), public works, community services (including recreation and Pinole community television), community development, and general administration services. 14

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Background – Organiza�onal Structure

ORGANIZATIONAL STRUCTURE
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Background – Organiza�onal Structure
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Budget Development Process and Budget Award
Budget Development Process and Budget Award
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Budget Development Process and Budget Award
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Budget Development Process and Budget Award

BUDGET DEVELOPMENT PROCESS
The City’s budget is created through a collaborative, iterative process involving the City Council, community, and City staff. The City’s budget development process is considered an “incremental” budget process, meaning that the budget for the upcoming year is developed based on the current year’s budget and includes incremental changes.

City staff takes the following steps to create the budget:
• Finance Department uses the current budget, which incorporates any mid-year changes approved by the City Council, as the starting point; • Finance Department creates a “baseline budget” for the upcoming year by taking the ongoing revenues and expenditures included in the current budget and factoring in known or assumed changes to revenues and expenditures (i.e., forecasted changes to different revenue streams, general inflation, known changes to debt service, etc.);
• Departments review and confirm the known and assumed changes incorporated into the baseline budget;
• Departments submit requests for changes from the baseline budget to address proposed special projects or increased service levels;
• Finance Department and City Manager consider department requests for changes to the baseline budget and prepare a Preliminary Proposed budget for the Finance Subcommittee and/or City Council’s consideration; • Finance Department incorporates changes and prepares the Revised Proposed budget for the Finance Subcommittee and/or City Council’s consideration;
• Finance Department incorporates any final changes as necessary and submits the Final Proposed Budget to the City Council for adoption.

City staff presented the General Fund baseline budget to the Finance Subcommittee on April 16, 2024 and to the City Council on April 30, 2024 at the budget workshop. At the April 30, 2024 meeting, staff asked the City Council whether it would like to add any special projects or other changes to the baseline budget. The City Council did not direct staff to add any additional items to the budget. Staff then prepared the Preliminary Proposed budget, which was presented to the City Council on May 21, 2024. 19

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Budget Development Process and Budget Award
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Budget Development Process and Budget Award

KEY MILESTONES OF THE DEVELOPMENT OF THE BUDGET AND CIP FOR FY 2024/25
March 27, 2024
• Department Proposed FY 2024/25 Budget Requests due to Finance April 18, 2024
• Finance Subcommittee Meeting
• FY 2024/25 General Fund Baseline Budget
• Draft FY 2024/25 - FY 2028/29 Five-Year Capital Improvement Plan (CIP) April 2-26, 2024
• Budget Review Meetings
• Interim City Manager and Finance Department meet with Department Directors to review and discuss proposed budgets
April 30, 2024
• City Council Special Meeting (Budget Workshop)
• FY 2024/25 General Fund Baseline Budget
• Proposed Projects for FY 2024/25 - FY 2028/29 Five-Year Capital Improvement Plan (CIP)
May 21, 2024
• City Council Meeting
• Preliminary Proposed FY 2024/25 Operating and Capital Budget • Preliminary Proposed FY 2024/25 Five-Year Capital Improvement Plan (CIP) • Preliminary Status Quo Ten-Year Financial Forecast for FY 2024/25 - FY 2033/34
June 4, 2024
• City Council Meeting
• Revised Proposed FY 2024/25 Operating and Capital Budget • Revised Proposed FY 2024/25 Five-Year Capital Improvement Plan (CIP) June 18, 2024
• City Council Meeting
• Adopt Final Proposed FY 2024/25 Operating and Capital Budget • Adopt Final Proposed FY 2024/25 Five-Year Capital Improvement Plan (CIP) • Adopt FY 2024/25 Appropriations Limit
July 1, 2024
• FY 2024/25 Begins
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Budget Development Process and Budget Award
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Budget Development Process and Budget Award

BUDGET AWARD
The City received its tenth consecutive Operating Budget Excellence Award from the California Society of Municipal Finance Officers (CSMFO) for its FY 2023/24 budget. The City previously received the Meritorious Award for its FY 2005/06 through FY 2010/11 budgets, and Outstanding Financial Reporting for its FY 1995/96 through FY 2000/01 budgets. The award reflects the commitment of the City to meeting the highest principles of government budgeting. To receive this award, the City had to satisfy nationally recognized guidelines for effective budget presentation. 23

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Budget Development Process and Budget Award
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Revenue and Expenditure Summaries
Revenue and Expenditure Summaries
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Revenue and Expenditure Summaries
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Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – General Fund

REVENUE AND EXPENDITURE SUMMARIES
The City’s General Fund accounts for all general revenues received by the City. The General Fund supports various City operations, including primarily public safety. The City also has numerous other funds that account for revenue received and expended for specific purposes.

GENERAL FUND REVENUE
The major revenue sources for the General Fund are property tax, sales tax, utility users’ tax, intergovernmental tax, franchise fees, business license tax, and transient occupancy tax. The City’s Finance Department creates the estimates of these General Fund revenues for the budget using economic information obtained from several sources, including the State of California, Contra Costa County, and third-party consultants.

Estimates of revenues generated by City departments are prepared by the respective department with assistance from the Finance Department. Each of these revenue sources is described in detail below.

Total General Fund (including Measure S 2006 and 2014 Funds) revenue is projected to be $27.4 million, including transfers in, as summarized below.

Revenue Category FY 2024/25
Budget
% Total
Budget
Property Taxes $6,168,067 23%
Sales and Use Taxes 4,536,436 17%
Sales and Use Taxes - Measure S 2006 and 2014 5,162,000 19% Utility Users Tax 2,285,000 8%
Franchise Taxes 850,000 3%
Transient Occupancy Tax 460,000 2%
Business License Tax 460,000 2%
Intergovernmental Taxes 2,402,673 9%
Public Safety Charges 1,774,307 6%
Other Revenues 852,160 3%
Transfers In 2,425,000 9%
Total $27,375,643
Property Tax
Property tax is an ad valorem tax imposed on real property (land and permanently attached improvements such as buildings) and tangible personal property (movable property). The fixed statutory rate is 1% of assessed valuation. Assessed value is based on the 1975 property values with subsequent increases limited to 2% or CPI growth, whichever is less. However, when there is a change in property ownership, property renovation or new construction, property is reappraised at its full current market value.

Proposition 8 allows the County Assessor to decrease these assessed values when 27

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – General Fund
property values decline and recapture these valuations back to the original amounts in the following years if property values increase.

The General Fund receives on average 19% of the total ad valorem property taxes levied (excluding voter approved tax overrides pledged for the retirement of bonded debt) on property located within the City’s boundary (exclusive of the Redevelopment Project Areas). Property tax settlements are received in December (55%), April (40%) and June (5%). Property tax is imposed and collected by the County. Contra Costa County is on a Teeter Plan. The County absorbs the delinquencies under this plan. The chart below illustrates the breakdown of the agencies that receive the property tax dollar.

The City uses property tax estimates provided by consulting firm HdL as the basis for the budget. For FY 2024/25, property tax is estimated to be $6.2 million, a 9% increase over the FY 2023/24 revised budget. The increase is largely due to the increase in residual property tax revenue that the City expects to receive from the former Redevelopment agency due to the retirement of outstanding debt.

Property Tax Dollar Breakdown
Sales Tax
Sales tax is the General Fund’s single largest revenue source. The City’s 9.75% Sales tax is levied on all merchandise and includes the 1% Bradley Burns Sales Tax, and Local Sales and Use Taxes Measure S 2006 (0.5%) and Measure S 2014 (0.5%) both of which have no sunset date. The City uses sales tax estimates provided by consulting firm HdL as the basis for the budget. For FY 2024/25, General Fund sales tax, including Measure S 2006 and 2014, is projected to be $9.7 million, a 3% increase over the FY 2023/24 revised budget. The chart below illustrates the breakdown of the agencies that receive the sales tax dollar.

West Contra Costa
Unified
34%
Pinole General Fund
19%
County General
15%
K-12 Schools ERAF
14%
Community College
District
5%
East Bay Regional
Park
3%
Community College
ERAF
2%
Health Care, Library,
EBMUD
5%
Other
3%
28

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – General Fund
Sales Tax Dollar Breakdown
Utility Users’ Tax
Utility Users’ Tax (UUT) is levied in accordance with Chapter 3.26 of the Municipal Code, amended in 2018 which levies an 8% tax on the value public utilities services consumed within the City limits for electricity, natural gas, and telecommunications. Low-income households are eligible for exemption from payment. The Electorate ratified renewal of the taxing authority in November 2018 with no sunset date. The City estimates UUT based on historical trends and industry resources. For FY 2024/25, UUT is projected to be $2.3 million, a 5% increase over the FY 2023/24 revised budget.

Franchise Fees
Franchise tax is levied on organizations that use the public right of way to furnish gas (PG&E) (1%) and electricity (PG&E) (2%), refuse (Republic Services) (10%), and cable television (Comcast and AT&T) (5%). The various fees are delineated in franchise agreements and are paid directly to the city by these franchisees. Estimates are based on historical experience considering contract amendments which impact future years. For FY 2024/25, franchise tax is projected to be $850,000, a 7% increase over the FY 2023/24 revised budget.

Business License Tax
Business license tax is assessed on all businesses doing business within City limits in accordance with Municipal Code Title 5. The City charges business license tax in accordance with the provisions of Government Code 37101. Pinole’s tax is computed based on a flat tax of $160 (current) per year combined with a variable tax component based on number of employees engaged in each business. Estimates are based on trend analysis. For FY 2024/25, business license is projected to be $460,000, a 2% increase over the FY 2023/24 revised budget.

State General Fund

3.94%
Bradley-Burns

1.00%
County Mental
Health/Welfare/Publ
ic Safety

1.56%
Measure S 2006

0.50%
Measure S 2014

0.50%
County Public
Safety (Prop 172),

0.50%
Countywide
Transportation
Fund, 0.25%
BART, 0.50%
Contra Costa
Transportation
Authority, 0.50%
CCC Transaction &
Use Tax, 0.50%
29

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – General Fund
Transient Occupancy Tax (Motel or Bed Tax)
Transient Occupancy Tax (TOT) is a 10% tax levied by the City for the privilege of occupying quarters on a transient basis (Chapter 3.24 of Municipal Code). This tax is imposed upon persons staying 30 days or less in a motel or lodging facility. The tax rate is set at the discretion of the City Council, subject to ratification by the City’s electorate.

Estimates are based on trend analysis and industry resources. For FY 2024/25, transient occupancy tax is projected to be $460,000, a 2% increase over the FY 2023/24 revised budget.

Motor Vehicle In-lieu
Motor Vehicle In-lieu (VLF) is the City’s share of motor vehicle license fees levied, collected and apportioned by the State. VLF, also called the “motor vehicle in-lieu tax” is a tax on the ownership of registered motor vehicles which takes the place of taxation of this personal property. The VLF is paid annually at the time vehicle licenses are renewed based on current value adjusted for depreciation. The budget projection is based on projections provided by the City’s property tax consultant HdL. For FY 2024/25, VLF is projected to be $2.4 million, a 4% increase over the FY 2023/24 revised budget.

Public Safety Charges
Public safety charges are received for dispatch services provided to the cities of Hercules and San Pablo under an Intergovernmental Service Sharing agreement. A portion of the costs of this activity are reimbursed by the City of Hercules and City of San Pablo. Under the current agreement, the City’s recovers approximately 67% of the activity’s budget.

The budget projection is based on the formula provided in the current five-year agreement effective July 1,2023. For FY 2024/25, public safety charges are projected to be $1.8 million, a 5% increase over the FY 2023/24 revised budget.

Other Revenue
Other revenue is made up of all other revenue sources, such as fees, permits, interest income, grants, reimbursements, and other miscellaneous revenue. These revenues are projected primarily using historical trend analysis. The FY 2024/25 budget assumes a 34% increase over the FY 2023/24 revised budget. The substantial growth is mostly due to increased revenue resulting from the imposition of updated fees following the comprehensive user fee study.

Transfers In
Transfers in shown in the FY 2024/25 budget comes from the Pension Section 115 Trust to offset the increase in pension costs in the General Fund and Measure S Funds. The amount transferred is based on the difference between the City’s base year (FY 30

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – General Fund
2018/19) contribution toward employee pensions and the forecasted required City contribution in future years.

GENERAL FUND EXPENDITURES
General Fund revenues are not restricted to any specific use and can be expended on any allowable municipal purpose. For FY 2024/25, total General Fund expenditures are projected to be $37.5 million, including transfers out, as summarized below.

Expenditure Category FY 2023/24
Budget
% Total
Budget
Salaries and Wages $10,266,663 27%
Employee Benefits 7,684,115 21%
Professional/Admin Services 9,448,201 25%
Other Operating 322,711 1%
Materials and Supplies 185,033 0%
Interdepartmental Charges (710,335) -2%
Capital Outlay 8,014,702 21%
Debt Service 636,107 2%
Transfers Out 1,611,301 4%
Total $37,458,498
Salaries and Wages
The forecast for salaries and wages is based on the City’s current staffing level (114) fulltime equivalents (FTEs), future salary increases for different classifications already agreed upon in the City’s current labor memorandums of understanding (MOUs). The budget includes a savings factor equal to 4% of total annual salary and benefits expenditures to account for savings resulting from position vacancies. For FY 2024/25, salaries and wages are projected to be $10.3 million, am 6% increase over the FY 2023/24 revised budget.

Employee Benefits
The cost of retirement benefits is the City’s annual required contribution for employees’ pension to the California Public Employees’ Retirement System (CalPERS). The City’s annual required contribution is determined by an annual actuarial valuation report, the most recent of which is as of July 2023. The budget reflects the net cost to the City (the required total contribution minus the employee contributions). All classic employees currently contribute the required employee contribution plus a portion of the employer’s contribution for a total of 15%.
31

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – General Fund
Other benefits include employee medical/dental/vision care, workers’ compensation, and others. The benefits cost in the forecast is based primarily trends and information provided by service providers.

For FY 2024/25, benefits are projected to be $7.7 million, a 21% decrease over the FY 2023/24 revised budget.

Professional and Administrative Services
Professional and administrative services includes consulting services, legal services, temporary services, network and software maintenance, and equipment and building maintenance. Contract services with other government agencies, such as the County animal services and library services, are also included in professional services. This category is primarily projected based on contractual obligations and historical trends. For FY 2024/25, professional and administrative services are projected to be $9.4 million, an 8% decrease over the FY 2023/24 revised budget.

This category includes the City’s fire services agreement with the Contra Costa County Fire Protection District (CCCFPD) to provide fire protection services to Pinole residents.

For FY 2024/25, the cost is $5.7 million per the approved five-year agreement.

Other Operating Expenses
Other operating expenses include all other expenditure categories, such as travel/training, office expenses, utilities, indirect costs, and materials and supplies. This category is projected based on historic trends. For FY 2024/25, other operating expenses are projected to be $322,711, a 10% increase over the FY 2023/24 revised budget.

Capital Outlay
Capital outlay includes non-major asset acquisition and improvements, such as computer equipment and furniture, as well as several major capital projects to be funded by the General Fund unassigned fund balance. This category is projected based on historical trends as well as estimated costs of capital projects. For FY 2024/25, capital outlay is projected to be $8 million.

Capital improvement projects are detailed in a separate Five-Year Capital Improvement Plan (CIP). Each fiscal year, capital needs are assessed and prioritized through the CIP planning process.

Debt Service
Debt service includes the payment of debt for the 2006 pension obligation bonds (POBs) that were issued to finance the City’s unfunded accrued actuarial liability with CalPERS.

The future years are forecasted based on the long-term debt obligation schedule. 32

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – General Fund
Transfers Out
Transfers out includes the transfers from the General Fund and Measure S to other funds to support Recreation programs, Pinole Community Television (PCTV), vehicle and equipment replacement.
33

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – General Fund
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34

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – General Fund

GENERAL FUND
(Including Measure S 2006 and 2014)
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Actual
FY 2023/24
Revised
Budget
FY 2024/25
Proposed
Budget
Revenue by Category
311 - Property Taxes 4,091,345 4,307,208 5,055,790 5,678,211 6,168,067 312 - Sales and Use Taxes 8,927,361 9,613,625 9,328,351 9,443,023 9,698,436 313 - Utility Users Tax 1,939,726 2,063,773 2,312,830 2,185,485 2,285,000 314 - Franchise Taxes 751,598 788,146 875,058 794,658 850,000 315 - Other Taxes 795,839 929,466 898,797 890,714 924,599 321 - Intergovernmental Taxes 2,034,203 2,108,808 2,247,072 2,319,918 2,402,673 323 - State Grants 10,951 13,847 43,442 65,882 95,882
324 - Other Grants 287,768 46,937 43,793 47,025 47,025
332 - Permits 77,992 120,780 190,687 108,700 251,700
341 - Review Fees 37,139 42,210 50,279 500 25,500
342 - Other Fees 56,754 23,880 56,772 15,054 65,854
343 - Abatement Fees 3,844 5,127 30,193 33,500 47,000
351 - Fines and Forfeiture 13,166 10,411 17,579 22,050 15,550 361 - Public Safety Charges 1,345,588 1,477,492 1,598,997 1,693,539 1,774,307 370 - Interest and Investment Income 33,340 (134,495) 211,725 150,000 200,000 381 - Rental Income 86,880 96,516 95,432 89,896 81,450
383 - Reimbursements 83,285 16,341 20,133 16,928 11,500 384 - Other Revenue 3,788 35,606 5,969 7,560 5,100
392 - Proceeds from Sale of Property 83,209 240,182 12,080 1,000 1,000 393 - Loan/Bond Proceeds 55,197 - 91,907 - -
399 - Transfers In from Section 115 Trust 1,327,427 1,061,736 2,160,519 2,245,480 2,425,000 399 - Transfers In from ARPA Fund - - 4,071,404 - -
Revenue Total 22,046,398 22,867,595 29,418,810 25,809,123 27,375,643 Expenditures by Category
40 - Salaries and Wages 9,687,549 10,550,396 11,006,433 9,359,141 10,266,663 41 - Employee Benefits 5,492,537 6,030,608 6,884,786 6,219,651 7,684,115 42 - Professional/Administrative Services 3,120,915 4,083,329 5,686,957 10,227,822 9,448,201 43 - Other Operating Expenses 332,324 304,499 359,085 292,711 322,711 44 - Materials and Supplies 148,389 261,505 291,123 183,200 185,033 46 - Interfund/Interdepartmental Charges (916,482) (838,609) (505,978) (772,912) (710,335) 47 - Asset Acquisition, Improvement, Disposal 1,397,824 697,550 596,527 6,661,263 8,014,702 48 - Debt Service 558,607 608,736 617,582 611,107 636,107 49 - Transfers Out 1,588,652 3,360,117 2,654,750 2,440,775 1,611,301 Expenditures Total 21,410,315 25,058,131 27,591,266 35,222,758 37,458,497 Expenditures by Department
10 - City Council 221,252 215,904 209,697 215,412 223,022 11 - City Manager 603,505 527,117 567,995 602,710 666,000 12 - City Clerk 243,065 327,468 511,112 624,354 713,260 13 - City Treasurer 8,286 8,375 8,268 8,727 9,990
14 - City Attorney 489,955 406,476 330,354 320,428 330,035 15 - Finance Department 573,555 561,011 661,743 1,037,368 938,649 16 - Human Resources 292,727 377,614 749,748 888,227 877,147 17 - Non-Departmental 3,534,790 5,274,979 4,673,970 4,042,120 3,297,006 18 - Information Systems - - - 3,600 -
22 - Police Department 8,495,554 9,847,359 10,267,281 11,125,612 12,608,018 23 - Fire Department 5,429,808 5,100,962 6,687,185 5,596,735 6,433,461 34 - Public Works 1,335,586 1,824,492 2,160,055 9,715,846 10,376,756 46 - Community Development 173,504 263,181 398,605 619,883 537,255 55 - Community Services 8,727 272,629 365,253 421,736 447,898 64 - Sewer 50,563 -
Expenditures Total 21,410,315 25,058,131 27,591,266 35,222,758 37,458,497 Net Operating Results 636,084 (2,190,536) 1,827,544 (9,413,635) (10,082,854) 35

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – General Fund
Property
Taxes,
6,168,067 ,
23%
Sales and Use
Taxes,
9,698,436 ,
35%
Utility Users
Tax, 2,285,000
, 8%
Franchise
Taxes,
850,000 , 3%
Other Taxes,
924,599 , 3%
Intergovernmen
tal Taxes, …
Public Safety
Charges,
1,774,307 , 7%
Other
Revenues,
847,561 , 3%
Transfers In ,
2,425,000 , 9%
General Fund Revenue by Type: $27,375,643
Salaries and
Wages,
10,266,663 ,
26%
Employee
Benefits, Professional/Ad 7,684,115 , 20% min Svcs,
3,952,515 , 10%
CCCFPD Fire
Services
Agreement,
5,391,485 , 14%
Other Operating
, 322,711 , 1%
Materials and
Supplies,
185,033 , 2%
Interdepartment
al Charges,
(710,335), -2%
Capital Outlay,
8,014,702 , 21%
Debt Service,
636,107 , 2%
Transfers Out,
1,611,301 , 4%
General Fund Expendiures by Type: $37,458,497
36

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – General Fund
City Council,
223,022 , 1%
City Manager,
666,000 , 2%
City Clerk, 713,260
, 2%
City Treasurer,
9,990 , 0%
City Attorney,
330,035 , 1%
Finance
Department,
938,649 , 2%
Human Resources,
877,147 , 2%
Non-Departmental,
3,297,006 , 9%
Information
Systems, - , 0%
Police Department,
12,608,018 , 34%
Fire Department,
6,433,461 , 17%
Public Works,
10,376,756 , 28%
Community
Development,
537,255 , 1%
Community
Services, 447,898
, 1%
General Fund Expendiures by Department: $37,458,497
37

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – General Fund
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38

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – Major Non-General Funds

MAJOR NON-GENERAL FUNDS
Aside from the General Fund, the City also maintains special revenue funds, capital project funds, and enterprise funds. These funds generate revenue from many sources, such as taxes, charges for services, and user fees. Below find descriptions of the major Non-General Funds.

Special Revenue Funds
Gas Tax Fund - 200
The Gas Tax Fund accounts for the Highway Users Tax Account (HUTA) State imposed excise taxes on gasoline and diesel fuel sales within the City Limits. These taxes are distributed primarily on the basis of population pursuant to formulas specified in Streets and Highways Code Sections 2105, 2106, 2107, 2107.5, and Section 2103. As a result of the Road Repair and Accountability Act of 2017 (SB1 Beall), funds received as part of the Road Maintenance and Rehabilitation Account (RMRA) Section 2106 are also accounted for in this fund. Gas Tax funds are restricted for use in the construction, improvement, and maintenance of public streets. These funds support both annual operating and capital projects related to streets. It is common for funds that support capital projects to accrue significant fund balances over multiple years while cities save resources over time to invest in large projects, which have greater economies of scale.

For FY 2024/25, revenue is projected to be $1 million. Expenditures are projected to be $2.2 million for road maintenance projects. It is anticipated that approximately $1.2 million of available fund balance will be used for capital projects.

Recreation Fund - 209
The Recreation Fund accounts for program fees, fundraising proceeds, and donations for Recreation programs. Resources are used towards staffing and maintenance costs to operate the programs. The fund receives a transfer in from the General Fund to offset a recurring operating loss. For FY 2024/25, revenue is projected to be $1.3 million.

Expenditures are projected to be $2.4 million.

Building and Planning Fund - 212
The Building and Planning Fund accounts for fees collected for building permits and plan check fees. Fees collected are used to cover the cost involved in plan checks and inspections performed. The City recently conducted a fee study to determine the City’s total cost of providing certain services that have a specific beneficiary. The study recommended changes to the City’s building and planning fees, which has increased revenue. Several large developments projects are anticipated to be initiated in FY 2024/25. For FY 2024/25, revenues are projected to be $1.5 million. Expenditures are projected to be $2 million.
39

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – Major Non-General Funds Solid Waste Fund – 214
The Solid Waste Fund accounts for funds received from Republic Services, Inc. from a surcharge it assesses on customer rates for solid waste services. These funds are set aside for future solid waste capital projects and for a rate stabilization fund. For FY 2024/25, revenues are budgeted at $368,000 and expenditures are budgeted at $174,379.

Measure C/J Fund - 215
The Measure C/J Fund accounts for special override sales tax revenues collected by the Contra Costa Transportation Authority (CCTA) and reapportioned to the cities for local street projects. The City must submit a checklist each year to confirm compliance with a Growth Management Program to maintain eligibility for the funds. Estimates of annual funding are provided by the CCTA, and jurisdiction allocations are based on a formula split (50/50) between population and road mileage. It is common for funds that support capital projects to accrue significant fund balances over multiple years while cities save resources over time to invest in large projects, which have greater economies of scale.

For FY 2024/25, revenues are projected to be $1.2 million. Expenditures are projected to be $1.7 million. It is anticipated that approximately $555,950 of available fund balance will be used for capital projects.

Growth Impact Fund – 276
The Growth Impact Fund accounts for development fees collected to mitigate the impact of new development. Specifically, it provides for the expansion, design, construction, or upgrade to facilities, roadways, and equipment. The City collects impact fees for police, fire protection, municipal, community, wastewater, roadways, and drainage. For FY 2024/25, revenue is budgeted $1.0 million due from developers for several large multiunit developments. Expenditures are projected at $1.6 million for capital projects. It is anticipated that approximately $583,406 of available fund balance will be used for capital projects.

Housing Assets Fund – 285
The Housing Assets Fund accounts for resources related to the affordable housing activities and portfolio of the former Redevelopment Agency. Funds must be expended for housing activities. The fund balance has increased in recent years due to the repayment of a significant loan due to the fund. For FY 2024/25, expenditures are projected to be $322,628 for housing administration activities. It is anticipated that approximately $267,628 of available fund balance will be used for housing administration activities.
40

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – Major Non-General Funds Capital Project Funds
City Street Improvements Fund – 325
The City Street Improvements Fund receives a transfer of $250,000 per year from Measure S 2014 to fund road maintenance projects. It has a substantial fund balance due to the accumulation of unspent funds from prior fiscal years. For FY 2024/25, revenues are budgeted at $2.1 million due to anticipated grants from the West County Subregional Transportation Mitigation Program (STMP), CalTrans Highway Bridge Program, CalTrans Highway Safety Improvement Program, and Transportation for Livable Communities (TLC) Program. Expenditures are budgeted at $3.7 million for street improvement projects. It is anticipated that approximately $1.6 million of available fund balance will be used for capital projects.

Arterial Streets Rehabilitation Fund - 377
The Arterial Streets Rehabilitation Fund receives a transfer of $250,000 per year from the Measure S 2014 to fund road rehabilitation projects. For FY 2024/25, expenditures are budgeted at $895,000 for street rehabilitation projects. It is anticipated that approximately $645,000 of available fund balance will be used for capital projects.

Enterprise Funds
Sewer Enterprise Fund -500
The Sewer Enterprise Fund accounts for fees charged to residents and businesses for sewer service provided by the City’s Wastewater Treatment Plant (WWTP). Sewer user fees are charged in the amount specified by City Council Resolution (Section 13.04.040 PMC). Fees are used to operate, maintain, and renew the WWTP. The cost of operations is shared between the two cities using a cost sharing formula based on sewage inflows by each city. For FY 2024/25, revenue is projected to be $10.4 million. Expenditures are projected to be $37.8 million. It is anticipated that approximately $27.4 million of its projected fund balance will be used to complete several key capital projects over the next five fiscal years.

Pinole Community Television (PCTV) Fund - 505
The Pinole Community Television (PCTV) Fund accounts for revenues and expenditures related to the operation of PCTV. Revenue is received from video production charges to other cities, Public, Educational, and Governmental (PEG) access fees, and an operating subsidy from the General Fund. PEG fees are designated for equipment purchases. For FY 2024/25, revenue is projected to be $368,657. Expenditures are projected to be $831,771.
41

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – Major Non-General Funds Information Systems -525
The Information Systems Fund is an internal service fund used to account for activities that provide technology goods or services to other City funds and departments on a costreimbursement basis. The budget includes funding for routine operating activities as well as special initiatives identified in the City’s Information Technology Plan. For FY 2024/25, revenue and expenditures are balanced with each projected to be $1.6 million.

Fiduciary Funds
Pension Fund – 700
The Pension Fund accounts for funds in the City’s Section 115 trust, funded with one-time General Fund resources, to offset growth in the City’s annual required contribution to CalPERS pension.
42

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – All Funds
ALL FUNDS FY 2020/21
Actuals
FY 2021/22
Actuals
FY 2022/23
Actuals
FY 2023/24
Revised
Budget
FY 2024/25
Proposed
Budget
Revenue by Category
311 - Property Taxes 4,091,345 4,307,208 5,055,790 5,928,211 6,168,067 312 - Sales and Use Taxes 8,927,361 9,613,625 9,328,351 9,443,023 9,698,436 313 - Utility Users Tax 1,939,726 2,063,773 2,312,830 2,185,485 2,285,000 314 - Franchise Taxes 776,957 810,080 893,814 821,144 876,486 315 - Other Taxes 795,839 929,466 898,797 890,714 924,599 321 - Intergovernmental Taxes 3,319,719 3,530,117 3,701,389 3,902,718 3,985,975 322 - Federal Grants - 911,070 4,857,566 92,662 41,394
323 - State Grants 383,315 290,576 312,655 1,343,842 1,165,544 324 - Other Grants 677,915 785,671 128,346 2,241,952 2,241,952 332 - Permits 342,120 601,210 687,955 586,898 728,866
341 - Review Fees 243,014 398,529 567,490 405,169 428,775 342 - Other Fees 109,215 116,892 273,501 458,517 517,146 343 - Abatement Fees 3,844 5,127 30,193 33,500 47,000
344 - Impact Fees 49,560 2,453,146 577,792 1,070,230 1,068,812 351 - Fines and Forfeiture 41,235 39,392 52,592 87,050 80,550 361 - Public Safety Charges 1,345,588 1,477,492 1,598,997 1,693,539 1,774,307 363 - Sewer Enterprise Charges 7,414,842 7,764,868 7,831,703 9,154,209 10,164,403 364 - Recreation Charges 128,296 311,782 413,497 342,312 352,610 365 - Cable TV Charges 223,342 216,837 277,903 316,956 179,047 370 - Interest and Investment Income 2,935,849 (2,978,741) 1,959,456 1,342,218 1,205,500 381 - Rental Income 131,335 121,141 116,688 161,125 152,279 383 - Reimbursements 606,594 444,545 455,269 407,064 386,636 384 - Other Revenue 61,571 87,107 25,215 58,060 49,600
392 - Proceeds from Sale of Property 83,209 688,940 944,423 1,000 1,000 393 - Loan/Bond Proceeds 120,594 112,662 178,562 10,000 5,000 399 - Transfers In 3,094,268 3,581,953 8,886,673 4,686,255 4,101,255 Revenue Total 37,846,652 38,684,468 52,367,448 47,663,853 48,630,239 Expenditures by Category
40 - Salaries and Wages 11,508,885 12,977,267 13,990,485 12,933,893 14,158,525 41 - Employee Benefits 6,710,186 7,765,562 7,465,419 7,886,440 9,682,990 42 - Professional/Administrative Services 5,136,136 7,179,480 9,041,346 14,994,157 13,757,937 43 - Other Operating Expenses 1,565,131 1,773,766 1,952,203 1,688,868 1,741,338 44 - Materials and Supplies 909,837 1,227,452 1,409,785 1,707,463 1,796,444 46 - Interfund/Interdepartmental Charges 650,094 733,387 786,349 870,548 918,161 47 - Asset Acquisition, Improvement, Disposal 4,629,080 4,711,084 3,294,566 30,351,653 47,111,147 48 - Debt Service 1,455,787 1,415,202 1,405,682 2,218,583 2,247,675 49 - Transfers Out 3,094,268 4,421,853 8,886,672 4,686,255 4,036,301 Expenditures Total 35,659,404 42,205,053 48,232,508 77,337,860 95,450,517 Expenditures by Department
10 - City Council 221,252 215,904 209,697 215,412 223,022 11 - City Manager 603,505 527,117 567,995 602,710 666,000 12 - City Clerk 243,065 327,468 511,112 624,354 713,260 13 - City Treasurer 8,286 8,375 8,268 8,727 9,990
14 - City Attorney 489,955 406,476 330,354 320,428 330,035 15 - Finance Department 573,555 561,011 739,907 1,087,368 988,649 16 - Human Resources 292,727 377,614 749,748 888,227 877,147 17 - Non-Departmental 5,049,270 7,026,762 10,946,547 6,287,600 5,722,006 18 - Information Systems - 95,874 77,892 3,600 1
19 - Cable Access TV 391,792 439,347 502,606 682,056 831,771 22 - Police Department 8,823,952 10,153,924 10,614,182 12,010,316 13,511,594 23 - Fire Department 5,429,808 5,100,962 6,687,185 5,596,735 6,433,461 34 - Public Works 4,128,522 4,807,382 4,128,470 18,028,864 21,062,910 46 - Community Development 2,093,699 3,154,647 3,887,809 3,506,521 2,897,442 55 - Community Services 824,176 1,630,344 1,940,328 2,689,603 2,822,854 64 - Sewer 6,485,839 7,371,846 6,330,406 24,785,339 38,360,374 35,659,404 42,205,053 48,232,508 77,337,860 95,450,517
Net Operating Results 2,187,249 (3,520,585) 4,134,940 (29,674,006) (46,820,278) 43

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – All Funds
Property Taxes,
6,168,067 , 13%
Sales and Use
Taxes, 9,698,436 ,
20%
Utility Users Tax,
2,285,000 , 5%
Franchise Taxes,
876,486 , 2%
Intergovernmental
Taxes, 7,434,865 ,
15%
Public Safety
Charges,
1,774,307 , 3%
Sewer Enterprise
Charges,
10,164,403 , 21%
Other Revenues,
2,412,222 , 5%
Transfers In,
4,101,255 , 8%
Other Taxes,
924,599 , 2%
Permits and Fees,
2,790,599 , 6%
All Funds Revenue by Category: $48,630,239
Salaries and
Wages,
14,158,525 , 15%
Employee Benefits,
9,682,990 , 10%
Professional/Admin
Svcs, 13,757,937 ,
15%
Other Operating ,
1,741,338 , 2%
Materials and
Supplies,
1,796,444 , 2% Interdepartmental
Charges, 918,161 ,
1%
Capital Outlay,
47,111,147 , 49%
Debt Service,
2,247,675 , 2%
Transfers Out,
4,036,301 , 4%
All Funds Expenditures by Category: $95,450,517
44

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – All Funds
City Council,
223,022 , 0%
City Manager,
666,000 , 1%
City Clerk, 713,260
, 1%
City Treasurer,
9,990 , 0%
City Attorney,
330,035 , 0%
Finance
Department,
988,649 , 1%
Human Resources,
877,147 , 1%
Non-Departmental,
5,722,006 , 6%
Information
Systems, 1 , 0%
Cable Access TV,
831,771 , 1%
Police Department,
13,511,594 , 14%
Fire Department,
6,433,461 , 7%
Public Works,
21,062,910 , 22%
Community
Development,
2,897,442 , 3%
Community
Services,
2,822,854 , 3%
Sewer, 38,360,374
, 40%
All Funds Expenditures by Department: $95,450,517
45

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – All Funds
Page intentionally blank
46

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – All Funds
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Actual
FY 2023/24
Original
Budget
FY 2023/24
Revised
Budget
FY 2023/24
Actual Thru
Mar-24
FY 2023/24
Projected
Year-end
FY 2024/25
Proposed
Prop to Rev
Percent
Change
General Fund (including Measure S 2006 and 2014)
Revenue
311 - Property Taxes 4,091,345 4,307,208 5,055,790 5,678,211 5,678,211 3,132,596 5,678,211 6,168,067 9% Basic 1% Property Tax 2,770,607 2,946,085 3,145,151 4,187,260 4,187,260 1,792,720 4,187,260 3,768,605 -10% RPTTF and Passthrough Payments 1,320,738 1,361,123 1,910,639 1,490,951 1,490,951 1,339,876 1,490,951 2,399,462 61% 312 - Sales and Use Taxes 4,303,800 4,612,708 4,396,002 4,621,023 4,471,023 2,799,303 4,471,023 4,536,436 1% 312 - Sales and Use Taxes- Measure S 2006 2,309,123 2,501,974 2,467,529 2,486,000 2,486,000 1,602,871 2,486,000 2,581,000 4% 312 - Sales and Use Taxes- Measure S 2014 2,314,438 2,498,944 2,464,819 2,486,000 2,486,000 1,602,822 2,486,000 2,581,000 4% 313 - Utility Users Tax 1,939,726 2,063,773 2,312,830 2,085,485 2,185,485 1,864,055 2,185,485 2,285,000 5% 314 - Franchise Taxes 751,598 788,146 875,058 794,658 794,658 439,927 794,658 850,000 7% 315 - Other Taxes 795,839 929,466 898,797 890,714 890,714 728,187 890,714 924,599 4% Other Tax/Transient Occupancy Tax 446,105 487,687 456,288 453,200 453,200 296,161 453,200 460,000 2% Other Tax/Business License 349,733 441,779 442,509 437,514 437,514 432,026 437,514 464,599 6% 321 - Intergovernmental Taxes 2,034,203 2,108,808 2,247,072 2,319,918 2,319,918 1,171,270 2,319,918 2,402,673 4% 323 - State Grants 10,951 13,847 43,442 65,882 65,882 30,768 65,882 95,882 46% 324 - Other Grants 287,768 46,937 43,793 47,025 47,025 4,000 47,025 47,025 0% 332 - Permits 77,991 120,780 190,687 108,700 108,700 239,571 251,630 251,700 132% 341 - Review Fees 37,139 42,210 50,279 500 500 22,875 22,875 25,500 5000% 342 - Other Fees 56,754 23,880 56,772 15,054 15,054 83,992 89,627 65,854 337% 343 - Abatement Fees 3,844 5,127 30,193 33,500 33,500 20,059 33,500 47,000 40% 351 - Fines and Forfeiture 13,166 10,411 17,579 22,050 22,050 17,857 22,050 15,550 -29% 361 - Public Safety Charges 73,021 29,558 30,148 33,548 33,548 1,761 33,548 30,500 -9% 361 - Public Safety Charges/Dispatch 1,272,567 1,447,934 1,568,849 1,398,991 1,659,991 1,388,692 1,770,336 1,743,807 5% 370 - Interest and Investment Income 33,339 (134,495) 211,725 150,000 150,000 144,141 150,000 200,000 33% 381 - Rental Income 86,880 96,516 95,432 89,896 89,896 65,975 89,896 81,450 -9% 383 - Reimbursements 83,285 16,341 20,133 16,928 16,928 78,716 78,716 11,500 -32% 384 - Other Revenue 3,788 35,606 5,969 7,560 7,560 3,131 7,560 5,100 -33% 392 - Proceeds from Sale of Property 83,209 240,182 12,080 1,000 1,000 139 1,000 1,000 0% 393 - Loan/Bond Proceeds 55,197 - 91,907 - - - - - 0%
Revenue Total 20,718,970 21,805,859 23,186,887 23,352,643 23,563,643 15,442,708 23,975,654 24,950,643 6% 399 - Transfers In - - - - - - - -
399 - Transfers In from Section 115 Pension Fund 1,327,427 1,061,736 2,160,519 2,245,480 2,245,480 - 2,245,480 2,425,000 8% 399 - Transfers In from ARPA Fund 4,071,404 - - - - - 0% Sources Total 22,046,397 22,867,595 29,418,810 25,598,123 25,809,123 15,442,708 26,221,134 27,375,643 6% Fund: 100 - General Fund
Expenditures
Division: 110 - City Council Total: 215,352 215,904 200,496 212,212 215,412 137,531 215,412 223,022 4% Division: 111 - City Manager Total: 603,505 527,117 567,995 590,960 602,710 394,909 562,710 666,000 11% Division: 112 - City Clerk Total: 243,065 327,468 511,112 624,354 624,354 460,449 624,354 713,260 14% Division: 113 - City Treasurer Total: 8,286 8,375 8,268 8,727 8,727 7,358 8,727 9,990 14% Division: 114 - City Attorney Total: 489,955 406,476 330,354 320,428 320,428 230,355 320,428 330,035 3% 114 - City Attorney Services 763,076 833,500 899,583 596,245 596,245 451,895 596,245 614,135 3% 114 - City Attorney Indirect Cost Allocations (273,121) (427,024) (569,229) (275,817) (275,817) (221,539) (275,817) (284,100) 3% Division: 115 - Finance Department Total: 571,900 560,362 657,774 849,436 1,032,468 693,968 1,032,468 933,749 -10% Division: 116 - Human Resources Total: 292,727 377,614 749,748 888,227 888,227 599,332 888,227 877,147 -1% Division: 117 - General Government Total: 1,387,531 1,306,126 1,420,199 990,238 990,238 1,166,548 1,166,548 1,049,598 6% Administrative Total 3,812,321 3,729,442 4,445,947 4,484,582 4,682,564 3,690,450 4,818,874 4,802,801 3% Division: 221 - Police Operations Total: 3,802,334 4,433,521 5,034,933 5,440,241 5,440,241 4,698,338 5,440,241 6,809,587 25% Division: 222 - Police Support Services Total: 1,087,828 1,118,708 1,416,777 1,494,478 1,534,219 1,170,751 1,534,219 1,549,262 1% Division: 223 - Dispatch WBCC Total: 1,988,812 2,215,114 2,379,569 2,315,202 2,315,202 1,884,693 2,315,202 2,618,432 13% Division: 231 - Fire Total: 4,604,922 3,992,507 5,045,833 3,842,727 3,867,477 3,141,243 3,867,477 4,028,531 4% Public Safety Total 11,483,896 11,759,851 13,877,112 13,092,647 13,157,138 10,895,025 13,157,138 15,005,812 14% Division: 341 - Administration/Engineering Total: 151,103 219,407 408,987 655,551 629,014 357,932 629,014 617,585 -2% Division: 342 - Road Maintenance Total: 32,157 62,776 152,163 625,824 625,824 144,046 455,824 486,451 -22% Division: 343 - Facility Maintenance Total: 513,141 552,239 650,885 1,025,442 1,066,942 511,665 726,942 929,374 -13% Division: 345 - Park Maintenance Total: 253,021 276,594 291,821 372,315 372,315 245,070 372,315 366,214 -2% Public Works Total 949,421 1,111,016 1,503,855 2,679,132 2,694,095 1,258,714 2,184,095 2,399,624 -11% Division: 461 - Planning Total: 10,583 64,712 65,951 16,713 16,713 7,844 16,713 17,128 2% Division: 465 - Code Enforcement Total: 162,921 198,324 226,172 281,912 273,178 177,608 273,178 392,591 44% Division: 466 - Economic Development Total: - 145 106,482 306,992 309,992 172,886 309,992 107,536 -65% Community Development Total 173,504 263,181 398,605 605,617 599,883 358,338 599,883 517,255 -14% Division: 551 - Recreation Admin Total 253,414 352,653 43600 43,600 1,237 13,600 13,600 -69% Division: 560 - Library Services Total: - - - 182,585 182,585 - 182,585 188,063 3% Division: 561 - Animal Control Services Total: - - - 169,701 169,701 122,003 169,701 220,935 30% Recreation Total - 253,414 352,653 395,886 395,886 123,240 365,886 422,598 7% 481 - Debt Service 558,607 608,736 599,021 611,107 611,107 611,033 611,107 636,107 4% Sub-Total 16,977,749 17,725,639 21,177,193 21,868,971 22,140,673 16,936,801 21,736,983 23,784,197 7% 499 - Transfers Out 921,762 2,667,216 1,936,750 1,590,275 1,657,275 764,520 1,657,275 827,801 -50% Expenditure Total: 17,899,511 20,392,855 23,113,943 23,459,246 23,797,948 17,701,321 23,394,258 24,611,998 3% 47

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – All Funds
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Actual
FY 2023/24
Original
Budget
FY 2023/24
Revised
Budget
FY 2023/24
Actual Thru
Mar-24
FY 2023/24
Projected
Year-end
FY 2024/25
Proposed
Prop to Rev
Percent
Change
Fund: 105 - Measure S 2006 Fund
Expenditures
Division: 115 - Finance Department Total: 300 475 1,534 2,450 2,450 377 2,450 2,450 0% Division: 221 - Police Operations Total: 1,443,123 1,589,658 1,289,148 1,697,340 1,697,340 958,661 1,278,215 1,504,878 -11% Division: 222 - Police Support Services Total: 330,507 - - - - - - 0% Division: 231 - Fire Total: 457,612 682,546 899,363 780,955 780,955 566,590 780,955 1,124,212 44% Division: 342 - Road Maintenance Total: - - - - - - - 1,750,000 100% Division: 343 - Facility Maintenance Total: - - - - - - - 1,530,000 100% Expenditure Total: 1,901,034 2,603,185 2,190,045 2,480,745 2,480,745 1,525,628 2,061,620 5,911,540 138% Fund: 106 - Measure S 2014 Fund
Expenditures
Division: 110 - City Council Total: 5,900 - 9,202 - - - - - 0% Division: 115 - Finance Department Total: 1,356 175 2,434 2,450 2,450 677 2,450 2,450 0% Division: 117 - General Government Total: 666,890 692,901 718,000 783,500 783,500 650,000 783,500 783,500 0% Division: 118 - Information Systems Total: - - - 3,600 3,600 - 3,600 - -100% Administrative Total 674,146 693,076 729,636 789,550 789,550 650,677 789,550 785,950 0% Division: 221 - Police Operations Total: 70,953 59,161 37,269 - 23,759 23,759 23,759 - -100% Division: 222 - Police Support Services Total: 102,505 100,690 109,585 114,852 114,852 89,468 114,852 125,859 10% Division: 231 - Fire Total: 367,274 425,909 741,990 948,303 948,303 739,538 948,303 1,280,718 35% Public Safety Total 540,731 585,760 888,843 1,063,155 1,086,914 852,765 1,086,914 1,406,577 29% Division: 341 - Administration/Engineering Total: 59,825 70,077 70,569 225,317 373,692 53,821 123,888 234,250 -37% Division: 342 - Road Maintenance Total: 66,590 153,392 87,133 1,035,210 1,035,210 529,342 735,210 854,468 -17% Division: 343 - Facility Maintenance Total: 165,352 352,421 229,730 3,356,097 3,668,686 369,671 704,573 1,898,414 -48% Division: 344 - NPDES Storm Drain Total: 5,562 28,290 2,626 1,332,098 1,332,098 355,515 775,052 1,450,000 9% Division: 345 - Park Maintenance Total: 88,836 109,297 266,143 610,440 612,065 399,645 532,860 260,000 -58% Division: 642 - Sewer Collections Total: - 50,563 - - - - - - 0% Public Works Total 386,165 764,039 656,200 6,559,162 7,021,751 1,707,994 2,871,583 4,697,132 -33% Division: 465 - Code Enforcement Total: - - - - - - - - 0% Division: 466 - Economic Development Total: - - - 20,000 20,000 - - 20,000 0% Community Development Total - - - 20,000 20,000 - - 20,000 0% Division: 552 - Senior Center Total: - 19,150 12,600 - - - - - 0% Division: 553 - Tiny Tots Total: - - - 15,850 15,850 - - 15,300 -3% Division: 554 - Youth Center Total: 8,727 65 - 10,000 10,000 - - 10,000 0% Recreation Total 8,727 19,215 12,600 25,850 25,850 - - 25,300 -2% Expenditure Total: 1,609,769 2,062,091 2,287,278 8,457,717 8,944,065 3,211,435 4,748,047 6,934,959 -22% General Fund and Measure S Expenditure Total 21,410,314 25,058,131 27,591,266 34,397,708 35,222,758 22,438,384 30,203,925 37,458,497 6% General Fund and Measure S Net Results 636,083 (2,190,536) 1,827,544 (8,799,585) (9,413,635) (6,995,676) (3,982,791) (10,082,854) Fund Balance, July 1 12,197,773 12,833,856 10,643,320 12,470,864 12,470,864 12,470,864 8,488,073 Fund Balance, June 30 12,833,856 10,643,320 12,470,864 3,671,279 3,057,229 8,488,073 (1,594,781) Fund: 150 - General Reserve Fund
Revenue
370 - Interest and Investment Income 35,654 (249,883) 181,770 165,300 165,300 360,570 360,570 - -100% 399 - Transfers In 949,715 650,925 764,520 764,520 764,520 764,520 - -100% Revenue Total: 35,654 699,832 832,695 929,820 929,820 1,125,090 1,125,090 - -100% Expenditures
Expenditure Total:

Fund: 150 - General Reserve Net Results 35,654 699,832 832,695 929,820 929,820 1,125,090 1,125,090 - Fund Balance, July 1 7,457,116 7,492,770 8,192,601 9,025,297 9,025,297 9,025,297 10,150,387 Fund Balance, June 30 7,492,770 8,192,601 9,025,297 9,955,117 9,955,117 10,150,387 10,150,387 48

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – All Funds
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Actual
FY 2023/24
Original
Budget
FY 2023/24
Revised
Budget
FY 2023/24
Actual Thru
Mar-24
FY 2023/24
Projected
Year-end
FY 2024/25
Proposed
Prop to Rev
Percent
Change
Fund: 160 - Equipment Reserve Fund
Revenue
384 - Other Revenue 43,459 - - - - - - - 0%
392 - Proceeds from Sale of Property - 17,000 - - - - - - 0% 399 - Transfers In 85,000 85,000 85,000 150,000 150,000 150,000 150,000 150,000 0% Revenue Total: 128,459 102,000 85,000 150,000 150,000 150,000 150,000 150,000 0% Expenditures
Division: 341 - Admin and Engineering Total: - - - - 45,201 - 45,201 - 0% Division: 342 - Road Maintenance Total: 104,242 39,434 120,000 120,000 - 120,000 120,000 0% Division: 345 - Park Maintenance Total: - - - 80,000 34,799 - 34,799 80,000 130% Division: 461 - Planning Total: - - - 5,000 5,000 - 5,000 5,000 0% Expenditure Total: - 104,242 39,434 205,000 205,000 - 205,000 205,000 0% Fund: 160 - EQUIPMENT RESERVE Net Results 128,459 (2,242) 45,566 (55,000) (55,000) 150,000 (55,000) (55,000) Fund Balance, July 1 114,949 243,408 241,166 286,732 286,732 286,732 231,732 Fund Balance, June 30 243,408 241,166 286,732 231,732 231,732 231,732 176,732 Fund: 200 - Gas Tax Fund
Revenue
321 - Intergovernmental Taxes 795,113 850,633 905,449 1,033,764 1,033,764 707,093 1,033,764 1,033,764 0% 370 - Interest and Investment Income 1,878 (5,931) 19,555 5,000 5,000 49,881 49,881 5,000 0% 383 - Reimbursements 9,074 18,050 1,417 7,636 7,636 3,737 7,636 7,636 0% Revenue Total: 806,065 862,752 926,420 1,046,400 1,046,400 760,710 1,091,281 1,046,400 0% Expenditures
Division: 341 - Administration/Engineering Total: 2023 - 4,889 - - - - - 0% Division: 342 - Road Maintenance Total: 1,374,969 489,964 518,964 1,980,986 1,980,986 436,051 1,499,904 2,201,572 11% Expenditure Total: 1,376,992 489,964 523,854 1,980,986 1,980,986 436,051 1,499,904 2,201,572 11% Fund: 200 - Gas Tax Fund Net Results (570,927) 372,787 402,567 (934,586) (934,586) 324,659 (408,623) (1,155,172) Fund Balance, July 1 927,444 356,517 729,304 1,131,871 1,131,871 1,131,871 723,248 Fund Balance, June 30 356,517 729,304 1,131,871 197,285 197,285 723,248 (431,924) Fund: 201 - Restricted Real Estate Maintenance Fund
Revenue
342 - Other Fees 475 475 475 3,175 3,175 - 3,175 3,175 0% 381 - Rental Income 34,150 - - 36,816 36,816 - 36,816 36,816 0% 384 - Other Revenue - 2,700 - - - - - - 0%
Revenue Total: 34,625 3,175 475 39,991 39,991 - 39,991 39,991 0% Expenditures
Division: 343 - Facility Maintenance Total: 20,118 19,478 17,110 26,000 26,000 10,410 26,000 26,000 0% Expenditure Total: 20,118 19,478 17,110 26,000 26,000 10,410 26,000 26,000 0% Fund: 201 - Restricted RE Maintenance Fund Net Result 14,507 (16,303) (16,635) 13,991 13,991 (10,410) 13,991 13,991 Fund Balance, July 1 166,676 181,183 164,881 148,246 148,246 148,246 162,237 Fund Balance, June 30 181,183 164,881 148,246 162,237 162,237 162,237 176,229 Fund: 203 - Public Safety Augmentation Fund
Revenue
321 - Intergovernmental Taxes 187,448 265,501 239,924 239,353 239,353 152,890 239,353 239,855 0% 370 - Interest and Investment Income 1,269 (4,630) 11,244 2,500 2,500 20,158 20,158 10,000 300% Revenue Total: 188,717 260,870 251,169 241,853 241,853 173,048 259,511 249,855 3% Expenditures
Division: 221 - Police Operations Total: 143,643 154,595 187,468 482,009 482,009 378,292 482,009 545,805 13% Expenditure Total: 143,643 154,595 187,468 482,009 482,009 378,292 482,009 545,805 13% Fund: 203 - Public Safety Augmentation Fund Net Resul 45,074 106,275 63,701 (240,156) (240,156) (205,245) (222,498) (295,950) Fund Balance, July 1 365,840 410,914 517,190 580,890 580,890 580,890 358,392 Fund Balance, June 30 410,914 517,190 580,890 340,734 340,734 358,392 62,442 Fund: 204 - Police Grants Fund
Revenue
324 - Other Grants - - - - - - - 0%
Revenue Total: - - - - - - - - 0%
399 - Transfers In 29,428 - - - - - - 0%
Sources Total 29,428 - - - - - - - 0%
Expenditures
Division: 227 - Police Grants Total: 85,999 - - - - - - - 0% Expenditure Total: 85,999 - - - - - - - 0%
Fund: 204 - Police Grants Net Results (56,571) - - - - - - - Fund Balance, July 1 125,498 68,927 68,927 68,927 68,927 68,927 68,927 Fund Balance, June 30 68,927 68,927 68,927 68,927 68,927 68,927 68,927 49

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – All Funds
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Actual
FY 2023/24
Original
Budget
FY 2023/24
Revised
Budget
FY 2023/24
Actual Thru
Mar-24
FY 2023/24
Projected
Year-end
FY 2024/25
Proposed
Prop to Rev
Percent
Change
Fund: 205 - Traffic Safety Fund
Revenue
351 - Fines and Forfeiture 27,491 28,821 26,111 45,000 45,000 12,007 45,000 45,000 0% 370 - Interest and Investment Income 750 (2,754) 5,703 1,500 1,500 11,952 11,952 1,500 0% 384 - Other Revenue - - - - - 112 112 - 0%
Revenue Total: 28,241 26,067 31,814 46,500 46,500 24,070 57,064 46,500 0% Expenditures
Division: 227 - Police Grants Total: 565 9,219 10,028 21,595 21,595 11,028 21,595 21,836 1% Division: 342 - Road Maintenance Total: - - - 35,000 35,000 - 35,000 35,000 0% Expenditure Total: 565 9,219 10,028 56,595 56,595 11,028 56,595 56,836 0% Fund: 205 - Traffic Safety Fund Net Results 27,676 16,848 21,785 (10,095) (10,095) 13,042 469 (10,336) Fund Balance, July 1 207,302 234,979 251,826 273,612 273,612 273,612 274,081 Fund Balance, June 30 234,979 251,826 273,612 263,517 263,517 274,081 263,745 Fund: 206 - Supplemental Law Enforcement Svc Fund
Revenue
323 - State Grants 156,727 161,285 165,271 165,000 165,000 186,159 186,159 165,000 0% 370 - Interest and Investment Income 1,080 (4,472) 9,848 1,600 1,600 19,125 19,125 10,000 525% Revenue Total: 157,807 156,813 175,119 166,600 166,600 205,284 205,284 175,000 5% Expenditures
Division: 227 - Police Grants Total: 98,192 113,750 127,057 339,864 339,864 243,604 339,864 294,699 -13% Expenditure Total: 98,192 113,750 127,057 339,864 339,864 243,604 339,864 294,699 -13% Fund: 206 - Supplemental Law Enforcement Svc Fund N 59,615 43,063 48,062 (173,264) (173,264) (38,320) (134,580) (119,699) Fund Balance, July 1 269,337 328,953 372,015 420,077 420,077 420,077 285,497 Fund Balance, June 30 328,953 372,015 420,077 246,813 246,813 285,497 165,798 Fund: 207 - NPDES Storm Water Fund
Revenue
321 - Intergovernmental Taxes 260,430 255,408 256,688 253,272 253,272 144,636 253,272 253,272 0% 332 - Permits - - 1,200 - - - - - 0%
370 - Interest and Investment Income 51 884 (819) 150 150 107 150 - -100% 399 - Transers In - - 75,433 - - - - - 0%
Revenue Total: 260,480 256,292 332,502 253,422 253,422 144,742 253,422 253,272 0% Expenditures
Division: 117 - General Government Total: 2,222 - - - - - - - 0% Division: 342 - Road Maintenance Total: 10,000 - 13,693 13,693 10,474 13,693 7,959 -42% Division: 344 - NPDES Storm Drain Total: 272,838 287,082 293,563 361,076 361,076 279,820 361,076 371,007 3% Expenditure Total: 275,059 297,082 293,563 374,769 374,769 290,294 374,769 378,966 1% Fund: 207 - NPDES Storm Water Fund Net Results (14,579) (40,791) 38,938 (121,347) (121,347) (145,552) (121,347) (125,694) Fund Balance, July 1 16,432 1,853 (38,938) 0 0 0 (121,347) Fund Balance, June 30 1,853 (38,938) 0 (121,347) (121,347) (121,347) (247,041) Fund: 209 - Recreation Fund
Revenue
Division: 551 - Recreation Administration Total: 19,603 48,737 18,330 82,981 111,309 39,187 60,356 108,996 -2% Division: 552 - Senior Center Total: 26,358 103,253 172,373 169,290 186,200 139,650 186,200 196,300 5% Division: 553 - Tiny Tots Total: 41,022 124,659 123,524 141,596 112,012 71,931 112,012 112,010 0% Division: 554 - Youth Center Total: 2,592 2,451 8,752 13,500 8,100 3,729 8,100 7,800 -4% Division: 555 - Day Camp Total: 5,014 11,887 20,123 - - - - - 0% Division: 556 - Performing Arts Total: - 587 5,399 - - - - - 0% Division: 557 - Swim Center Total: 63,959 95,420 108,666 82,500 80,600 49,610 80,600 79,000 -2% Division: 558 - Memorial Hall Total: 3,649 3,308 - - - - - - 0% Division: 559 - Tennis Total: 204 289 110 - - - - - 0%
Revenue Total: 162,400 390,592 457,276 489,867 498,221 304,107 447,268 504,106 1% 399 - Transfers In 624,721 950,998 1,098,343 799,131 799,131 - 799,131 799,131 0% 399 - Transfers In from Section 115 Pension Fund 7,334 0% Sources Total 794,455 1,341,590 1,555,619 1,288,997 1,297,351 304,107 1,246,399 1,303,236 0% Expenditures
Division: 117 - General Government Total: 7,987 7,549 7,068 - - 5,379 5,379 - 0% Division: 551 - Recreation Administration Total: 273,358 532,479 538,111 825,617 901,260 518,360 691,147 897,574 0% Division: 552 - Senior Center Total: 201,229 399,599 500,492 626,187 653,493 399,973 533,297 660,532 1% Division: 553 - Tiny Tots Total: 102,241 141,106 159,932 193,758 195,104 146,298 195,104 257,128 32% Division: 554 - Youth Center Total: 110,557 111,936 149,571 335,802 323,016 156,321 208,428 354,182 10% Division: 555 - Day Camp Total: 20,453 25,228 33,561 - - - - - 0% Division: 556 - Performing Arts Total: - - 109 - - - - - 0% Division: 557 - Swim Center Total: 88,099 137,822 181,576 153,900 194,994 131,451 175,268 205,540 5% Division: 558 - Memorial Hall Total: 13,214 5,162 7,173 - - 1,799 - - 0% Division: 559 - Tennis Total: 6,300 4,385 4,550 - - (741) - - 0% Expenditure Total: 823,437 1,365,264 1,582,143 2,135,264 2,267,867 1,358,840 1,808,623 2,374,956 5% Fund: 209 - Recreation Fund Net Results (28,982) (23,674) (26,524) (846,267) (970,516) (1,054,733) (562,224) (1,071,720) Fund Balance, July 1 58,144 29,162 5,488 (21,036) (21,036) (21,036) (583,260) Fund Balance, June 30 29,162 5,488 (21,036) (867,303) (991,552) (583,260) (1,654,980) 50

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – All Funds
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Actual
FY 2023/24
Original
Budget
FY 2023/24
Revised
Budget
FY 2023/24
Actual Thru
Mar-24
FY 2023/24
Projected
Year-end
FY 2024/25
Proposed
Prop to Rev
Percent
Change
Fund: 212 - Building & Planning Fund
Revenue
323 - State Grants - 20,000 40,000 109,795 160,000 160,000 40,000 -64% 332 - Permits 264,128 480,430 496,068 477,883 477,883 521,710 549,363 476,916 0% 341 - Review Fees 205,875 356,319 517,211 404,669 404,669 414,747 444,198 403,275 0% 342 - Other Fees 31,877 65,442 192,423 425,288 425,288 187,962 425,288 433,117 2% 343 - Abatement Fees - - - - - - - 0%
344 - Impact Fees 1,443 572 402 30,636 30,636 816 30,636 29,218 -5% 351 - Fines and Forfeitures - - 8,902 20,000 20,000 25,678 29,402 20,000 0% 370 - Interest and Investment Income (422) 3,072 (18,196) 7,000 7,000 (2,735) 7,000 7,000 0% 383 - Reimbursements - - 32 - - - - - 0%
384 - Other Revenue - - - 6,000 6,000 15 6,000 6,000 0% Revenue Total: 502,902 905,836 1,216,842 1,411,477 1,481,272 1,308,192 1,651,887 1,415,526 -4% 399 - Transfers In 192,000 481,051 - - 67,000 - 67,000 67,000 0% Sources Total 694,902 1,386,887 1,216,842 1,411,477 1,548,272 1,308,192 1,718,887 1,482,526 -4% Expenditures 0
Division: 461 - Planning Total: 422,064 749,792 1,097,149 926,760 919,026 638,576 851,434 662,760 -28% Division: 462 - Building Inspection Total: 565,540 1,035,536 1,113,151 1,224,667 1,372,181 953,315 1,271,087 1,369,799 0% Expenditure Total: 987,604 1,785,329 2,210,300 2,151,428 2,291,208 1,591,891 2,122,521 2,032,560 -11% Fund: 212 - Building & Planning Net Results (292,702) (398,442) (993,458) (739,951) (742,936) (283,699) (403,634) (550,034) Fund Balance, July 1 158,389 (134,313) (532,755) (1,526,213) (1,526,213) (1,526,213) (1,929,848) Fund Balance, June 30 (134,313) (532,755) (1,526,213) (2,266,165) (2,269,150) (1,929,848) (2,479,881) Fund: 213 - Refuse Management Fund
Revenue
323 - State Grants 66,635 66,826 66,948 60,060 60,060 46,559 60,060 60,060 0% 370 - Interest and Investment Income 1,008 (1,768) 2,213 6,000 6,000 2,537 6,000 6,000 0% 392 - Proceeds from Sale of Property - - - - - - - 0%
Revenue Total: 67,643 65,058 69,162 66,060 66,060 49,096 66,060 66,060 0% Expenditures
Division: 344 - NPDES Storm Drain Total: - - - - - - - - Division: 346 - Waste Reduction Total: 210,444 106,591 122,104 174,358 174,358 102,211 174,358 186,658 7% Expenditure Total: 210,444 106,591 122,104 174,358 174,358 102,211 174,358 186,658 7% Fund: 213 - Refuse Management Fund Net Results (142,801) (41,533) (52,942) (108,298) (108,298) (53,115) (108,298) (120,598) Fund Balance, July 1 335,177 192,376 150,843 97,901 97,901 97,901 (10,397) Fund Balance, June 30 192,376 150,843 97,901 (10,397) (10,397) (10,397) (130,995) Fund: 214 - Solid Waste Fund
Revenue
323 - State Grants 28,327 - - - - - - 0%
370 - Interest and Investment Income 5,804 (20,738) 48,433 8,000 8,000 105,591 105,591 8,000 0% 383 - Reimbursements 347,367 386,514 433,111 360,000 360,000 343,442 360,000 360,000 0% Revenue Total: 353,171 394,103 481,543 368,000 368,000 449,033 465,591 368,000 0% Expenditures
Division: 342 - Road Maintenance Total: 2,240 194,241 182,952 164,381 164,381 73,476 164,381 174,379 6% Division: 343 - Facility Maintenance Total: 45,700 - - - - - - - 0% Division: 345 - Parks Maintenance Total: - 13,001 425,000 425,000 - 125,000 - -100% Expenditure Total: 47,940 194,241 195,954 589,381 589,381 73,476 289,381 174,379 -70% Fund: 214 - Solid Waste Fund Net Results 305,231 199,862 285,590 (221,381) (221,381) 375,557 176,210 193,621 Fund Balance, July 1 1,558,131 1,863,362 2,063,224 2,348,814 2,348,814 2,348,814 2,525,024 Fund Balance, June 30 1,863,362 2,063,224 2,348,814 2,127,433 2,127,433 2,525,024 2,718,645 Fund: 215 - Measure C and J Fund
Revenue
322 - Federal Grants - - 27,825 - - 4,780 4,780 - 0%
323 - State Grants - - - 722,619 722,619 - 722,619 722,619 0% 324 - Other Grants 390,147 470,247 21,965 421,638 421,638 473,527 473,527 421,638 0% 370 - Interest and Investment Income 6,297 (23,256) 40,587 8,000 8,000 68,955 68,955 8,000 0% Revenue Total: 396,444 446,991 90,377 1,152,257 1,152,257 547,263 1,269,881 1,152,257 0% Expenditures
Division: 117 - General Government Total: 48,930 49,664 - - - - - - 0% Division: 341 - Administration/Engineering Total: 111,905 118,988 134,615 195,466 195,466 94,952 195,466 205,060 5% Division: 342 - Road Maintenance Total: - 10,073 138,839 826,253 826,253 337,670 826,253 1,501,147 82% Division: 343 - Facility Maintenance Total: - - 2,000 2,000 - 2,000 2,000 0% Expenditure Total: 160,835 178,725 273,454 1,023,719 1,023,719 432,622 1,023,719 1,708,207 67% Fund: 215 - Measure C and J Fund Net Results 235,609 268,266 (183,077) 128,538 128,538 114,641 246,162 (555,950) Fund Balance, July 1 1,821,573 2,057,182 2,325,448 2,142,371 2,142,371 2,142,371 2,388,533 51

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – All Funds
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Actual
FY 2023/24
Original
Budget
FY 2023/24
Revised
Budget
FY 2023/24
Actual Thru
Mar-24
FY 2023/24
Projected
Year-end
FY 2024/25
Proposed
Prop to Rev
Percent
Change
Fund: 216 - Rate Stabilization Fund
Revenue
370 - Interest and Investment Income - (2,216) 4,403 - - 8,952 8,952 - 0% 383 - Reimbursements 31,171 17,499 - 15,000 15,000 - - - -100% 399 - Transfers In 153,505 - - - - - - - 0%
Revenue Total: 184,676 15,283 4,403 15,000 15,000 8,952 8,952 - -100% Expenditures
Division: 117 - General Government Total: - - - - - 0%
Expenditure Total: - - - - - - - - 0%
Fund: 216 - Rate Stabilization Fund Net Results 184,676 15,283 4,403 15,000 15,000 8,952 8,952 - Fund Balance, July 1 - 184,676 199,959 204,361 204,361 204,361 213,313 Fund Balance, June 30 184,676 199,959 204,361 219,361 219,361 213,313 213,313 Fund: 217 - American Rescue Plan Act Fund
Revenue
322 - Federal Grants - 533,606 4,071,404 - - - - - 0%
Revenue Total: - 533,606 4,071,404 - - - - - 0%
Expenditures
Division: 117 - General Government Total: - 533,606 4,071,404 - - - - - 0% Expenditure Total: - 533,606 4,071,404 - - - - - 0%
Fund: 217 - American Rescue Plan Act Fund Net Result - - - - - - - - Fund Balance, July 1 - - - - - - -
Fund Balance, June 30 - - - - - - -
Fund: 225 - Asset Seizure-Adjudicated Fund
Revenue
351 - Fines and Forfeiture 545 - - - - 226 226 - 0%
370 - Interest and Investment Income 235 (766) 869 - - 1,336 1,336 - 0% Revenue Total: 779 (766) 869 - - 1,562 1,562 - 0%
Expenditures
Division: 221 - Police Operations Total: - 29,000 22,348 41,236 41,236 14,000 41,236 41,236 0% Expenditure Total: - 29,000 22,348 41,236 41,236 14,000 41,236 41,236 0% Fund: 225 - Asset Seizure-Adjudicated Fund Net Result 779 (29,766) (21,479) (41,236) (41,236) (12,438) (39,674) (41,236) Fund Balance, July 1 86,562 87,341 57,576 36,097 36,097 36,097 (3,577) Fund Balance, June 30 87,341 57,576 36,097 (5,139) (5,139) (3,577) (44,814) Fund: 226 - CASp Certification and Training Fund
Revenue
342 - Other Fees 6,668 8,172 7,355 - - 7,262 7,262 - 0% Revenue Total: 6,668 8,172 7,355 - - 7,262 7,262 - 0%
Expenditures
Division: 462 - Building Total: - - - - - - - - 0%
Expenditure Total: - - - - - - - - 0%
Fund: 226 - CASp Certification and Training Fund Net Re 6,668 8,172 7,355 - - 7,262 7,262 - Fund Balance, July 1 20,749 27,417 35,590 42,945 42,945 42,945 50,207 Fund Balance, June 30 27,417 35,590 42,945 42,945 42,945 50,207 50,207 Fund: 275 - Parkland Dedication Fund
Revenue
344 - Impact Fees 16,027 - - - - - - - 0%
370 - Interest and Investment Income 351 (8,595) 766 - - (292) (292) - 0% 399 - Transfers In - - 22,294 - - - - - 0%
Revenue Total: 16,378 (8,595) 23,060 - - (292) (292) - 0% Expenditures
Division: 344 - NPDES Storm Drain Total:

Division: 345 - Park Maintenance Total: - - - - - - - - 0% Expenditure Total: - - - - - - - - 0%
Fund: 275 - Parkland Dedication Fund Net Results 16,378 (8,595) 23,060 - - (292) (292) - Fund Balance, July 1 (30,436) (14,058) (22,653) 407 407 407 115 Fund Balance, June 30 (14,058) (22,653) 407 407 407 115 115 Fund: 276 - Growth Impact Fund
Revenue
344 - Impact Fees 32,090 2,452,573 577,389 1,039,594 1,039,594 27,201 1,039,594 1,039,594 0% 370 - Interest and Investment Income 477 (10,748) 60,820 - - 149,779 149,779 - 0% Revenue Total: 32,567 2,441,826 638,210 1,039,594 1,039,594 176,981 1,189,374 1,039,594 0% Expenditures
Division: 343 - Facility Maintenance Total: - - - 425,000 425,000 - 345,000 700,000 65% Division: 344 - NPDES Storm Drain Total: - - - 58,000 58,000 55,083 58,000 58,000 0% Division: 345 - Park Maintenance Total: - - - 265,000 265,000 - - 265,000 0% Division: 642 - Sewer Collection Total: - - - 600,000 600,000 - 600,000 600,000 0% Expenditure Total: - - - 1,348,000 1,348,000 55,083 1,003,000 1,623,000 20% Fund: 276 - Growth Impact Fund Net Results 32,567 2,441,826 638,210 (308,406) (308,406) 121,898 186,374 (583,406) Fund Balance, July 1 227,432 259,999 2,701,824 3,340,034 3,340,034 3,340,034 3,526,408 52

Fiscal Year (FY) 2024/25 Opera�ng and Capital Budget
Revenue and Expenditure Summaries – All Funds
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Actual
FY 2023/24
Original
Budget
FY 2023/24
Revised
Budget
FY 2023/24
Actual Thru
Mar-24
FY 2023/24
Projected
Year-end
FY 2024/25
Proposed
Prop to Rev
Percent
Change
Fund: 285 - Housing Assets Fund
Revenue
342 - Other Fees - - - - - - - 0%
370 - Interest and Investment Income 7,374 (44,948) 111,176 50,000 50,000 143,186 143,186 50,000 0% 381 - Rental Income - - - - - - - 0%
384 - Other Revenue - 41,492 10,305 - - 1,324 1,324 - 0% 392 - Proceeds from Sale of Property - 932,344 - - - - - 0% 393 - Loan/Bond Proceeds 52,715 11,658 12,867 5,000 5,000 - 5,000 5,000 0% Revenue Total: 60,089 8,202 1,066,692 55,000 55,000 144,510 149,510 55,000 0% Expenditures
Division: 461 - Planning Total: 47,382 50,289 60,373 60,373 43,440 60,373 46,968 -22% Division: 464 - Housing Administration Total: 44,092 50,199 558,818 278,881 278,881 61,518 278,881 275,660 -1% Expenditure Total: 44,092 97,581 609,107 339,254 339,254 104,959 339,254 322,628 -5% Fund: 285 - Housing Assets for Resale Net Results 15,998 (89,379) 457,585 (284,254) (284,254) 39,551 (189,744) (267,628) Fund Balance, July 1 7,819,765 7,835,763 7,746,383 8,203,968 8,203,968 8,203,968 8,014,224 Fund Balance, June 30 7,835,763 7,746,383 8,203,968 7,919,714 7,919,714 8,014,224 7,746,596 Fund: 310 - Lighting & Landscape District Fund
Revenue
321 - Intergovernmental Taxes 42,525 49,768 52,256 56,411 56,411 31,724 56,411 56,411 0% 383 - Reimbursements 14,839 - - 7,500 7,500 - 7,500 7,500 0% Revenue Total: 57,364 49,768 52,256 63,911 63,911 31,724 63,911 63,911 0% Expenditures
Division: 347 - Landscape & Lighting PVR North Total: 19,545 22,221 30,498 39,795 39,795 11,603 39,795 39,795 0% Division: 348 - Landscape & Lighting PVR South Total: 34,055 20,389 16,186 45,380 45,380 9,450 45,380 45,380 0% Expenditure Total: 53,599 42,611 46,684 85,175 85,175 21,054 85,175 85,175 0% Fund: 310 - Lighting & Landscape Districts Net Results 3,765 7,157 5,572 (21,264) (21,264) 10,670 (21,264) (21,264) Fund Balance, July 1 32,188 35,953 43,110 48,682 48,682 48,682 27,418 Fund Balance, June 30 35,953 43,110 48,682 27,418 27,418 27,418 6,154 Fund: 317 - Pinole Valley Caretaker Fund
Revenue
381 - Rental Income 11,250 - - 15,000 15,000 - - 15,000 0% Revenue Total: 11,250 - - 15,000 15,000 - - 15,000 0%
Expenditures
Division: 345 - Park Maintenance Total: 11,268 656 - 15,002 15,002 - - 14,893 -1% Expenditure Total: 11,268 656 - 15,002 15,002 - - 14,893 -1% Fund: 317 - Pinole Valley Caretaker Fund Net Results (18) (656) - (2) (2) - - 107 Fund Balance, July 1 (309) (327) (983) (983) (983) (983) (983) Fund Balance, June 30 (327) (983) (983) (985) (985) (983) (876) Fund: 324 - Public Facilities Fund
Expenditures
Division: 343 - Facility Maintenance Total: 3,356 - - 60,000 60,000 - 60,000 60,000 0% Division: 345 - Park Maintenance Total: - 10,000 10,000 - 10,000 10,000 0% Expenditure Total: 3,356 - - 70,000 70,000 - 70,000 70,000 0% Fund: 324 - Public Facilities Fund Net Results (3,356) - - (70,000) (70,000) - (70,000) (70,000) Fund Balance, July 1 545,005 541,649 541,649 541,649 541,649 541,649 471,649 Fund Balance, June 30 541,649 541,649 541,649 471,649 471,649 471,649 401,649 Fund: 325 - City Street Improvements Fund
Revenue
322 - Federal Grants - 336,189 216,875 41,394 41,394 16,633 41,394 41,394 0% 323 - State Grants 149,002 20,292 16,993 - - - - - 0%
324 - Other Grants - 268,486 62,587 1,773,289 1,773,289 36,869 1,773,289 1,773,289 0% 332 - Permits - - - - - 67 - - 0%
351 - Fines and Forfeiture - 160 - - - - - - 0%
383 - Reimbursements 1,417 - - - - - - - 0%
399 - Transfers In 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 0% Revenue Total: 400,419 875,127 546,455 2,023,289 2,064,683 303,569 2,064,683 2,064,683 0% Expenditures
Division: 342 - Road Maintenance Total: 448,469 569,001 182,662 2,232,004 2,232,004 179,322 1,814,683 3,687,304 65% Expenditure Total: 448,469 569,001 182,662 2,232,004 2,232,004 179,322 1,814,683 3,687,304 65% Fund: 325 - City Street Improvements Net Results (48,050) 306,126 363,793 (208,715) (167,321) 124,247 250,000 (1,622,621) Fund Balance, July 1 1,294,914 1,246,864 1,552,990 1,916,783 1,916,783 1,916,783 2,166,783 53