Pinole City Council
June 18, 2024

Land Management System & GIS Maintenance Services

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
9 | 22
TRAKIT/ComDev Experience
Relevant Experience
The project team assigned to this engagement has combined experience with over 150 Land Management application projects, over 80 of which are or were, specifically, TRAKiT/ComDev.

Our ComDev experience includes:
• Process Reviews and Workflow
Improvements
• Functionality Requirements Definition
• Contract Negotiations
• Hands-on Implementation
• User Training
• Data Conversion Assistance
• Project Management
• Systems Maintenance
• System Updates and Modifications
• Integrations Assistance
• Database Updates
Our specific ComDev module and functionality experience includes, but is not limited to:
• Land Management
• Permitting
• Projects and Planning
• Code Compliance
• CRM
• Entity
• Licensing
• TimeTRAK
• Reports
• Workspace
• eTRAKiT
• iTRAKiT/Mobiles
• GIS Integration
• Electronic Plan Review Process and
Integrations
• Online payment integrations
• At the Counter Credit Card Integrations
Experience with Local Governments – Our team’s experience working with local governments in California and across the country has provided our staff with the subject-matter expertise to quickly understand operational demands and opportunities and then equate them to beneficial recommendations and improvements.

Stable, Strong, and Growing – We are a financially stable and profitable firm that has been serving local governments for over 18 years. We continue growing in both the addition of personnel, as well as the expansion of new office locations.

Quality of Experience of Our Consultants – Our Project Support Team for this project is made up of consultants with over 100 years of collective experience in IT consulting and software administration. The leaders and founders of our company come from IT consulting and management experience at a Top-Five national accounting and consulting firm.

Commitment to the Project – We believe ClientFirst has the expertise and commitment to provide excellent ComDev application and database-related services to the City of Pinole. Our team of consultants all have extensive backgrounds with ComDev and similar Land Management products, including scripting, data extracts, reporting, customization, and workflow improvements, as well as implementation of new modules and software version migrations.

Land Management System & GIS Maintenance Services

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
10 | 22
Primary Tasks Experience
Business Process Analysis
The ClientFirst team has a collective 18 years of experience with business process reviews, assessment, and analysis, as well as the documentation of configuration requirements.

Improvements
The assessment of existing configurations, processes, integrations, contracts, and other components of implementations and software, as well as improvement recommendations, is a service that ClientFirst SMEs have offered for over 20 years.

Integrations
ClientFirst has assisted many agencies with custom and standard integration with ComDev and other software solutions. Requirements gathering, review, and specification processes are key in implementing integrations, specifically for custom integrations.

Data Conversion
The ClientFirst team data conversion experience includes writing data conversion script(s), data mapping and analysis, data testing and validation, and data conversion testing training sessions with the project team. ClientFirst can also assist the project team in identifying and documenting any data conversion issues to ensure the resolution of the data conversion problems. The ClientFirst team has completed data conversion and data imports from different types of sources (Access, SQL, CSV, Excel, AS400) into various formats for conversions or interfaces.

Reports and Forms
ClientFirst has assisted many agencies with the review of and classification of forms, correspondences, notices, letters, and permits/business certificates to determine if a merge document or custom SSRS form or report is the best solution. ClientFirst also has extensive experience creating specifications for custom forms and reports, as well as scripting SSRS forms and reports for clients.

The ClientFirst team has experience with the creation and modification of many different report styles, ranging from simple data lists to managerial data summary reports to visual data representation via graphs and charts. We have provided the following types of report services:
• Meetings with stakeholders
• Discussions regarding the stakeholders’ reporting need • Advise and guide stakeholders through data and reporting capabilities • Document report specifications and layouts
• Report scripting and follow-up communications
• Report delivery and review/training with stakeholders • Any additional report modifications based on stakeholders’ feedback Testing
The ClientFirst team has assisted with and conducted testing of the ComDev software and integrations to the ComDev software. The team also has extensive experience in test planning and oversight. Hands-on assistance with testing can also be provided by the City if needed.

Land Management System & GIS Maintenance Services

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
11 | 22
Training
The ClientFirst team members have participated in and led power-user and end-user training for over 40 agencies across all ComDev modules. Training for data conversion and integration testing is also an area of expertise.

Ability to Work with Multiple Groups
The ClientFirst approach to the review of ongoing implementations and project assessments is all-encompassing for the departments that are stakeholders of the software that is being implemented. Working with all stakeholders across all departments is the key to a successful project and Go-Live.

Land Management System & GIS Maintenance Services

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
12 | 22
Related Experience
City of Larkspur
400 Magnolia Avenue, Larkspur, CA 94939
Dan Schwarz, City Manager 415.927.5110
[email protected]
Elise Semonian, Community Development Director 415.927.6713 [email protected]
City of Vacaville
650 Merchant Street., Vacaville, CA 95688
Keith McDonald, IT Division Manager 707.449.5495
[email protected]
GeorgeAnne MeggersSmith, Assistant City Manager 707.449.5651 [email protected]
City of Piedmont
120 Vista Avenue, Piedmont, CA 94611
Brendan Galten, IT Manager 707.776.3616
[email protected]
Ingrid Alverde, Director of Economic Development & Open Government 707.778.4549 [email protected]

Land Management System & GIS Maintenance Services

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
13 | 22
Town of Windsor
9291 Old Redwood Highway, Windsor, CA 95492
Jeneen Peterson, Administrative Services Director 707.838.5003 [email protected]
City of Chico
411 Main Street, Chico, CA 95928
Dale Fletcher, CDD Deputy Director and Chief Building Official 530.638.6560 [email protected]
Will Mansfield, IS Manager 530.896.8400
[email protected]
City of San Clemente
100 Avenida Presidio, San Clemente, CA 92672
Brian Brower, Information Technology Manager 949.283.3721 [email protected]

Land Management System & GIS Maintenance Services

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
14 | 22
Firm Information
Enterprise Applications Consulting Practice Profile
ClientFirst’s enterprise applications consulting team has been conducting these specific types of assessments, process reviews, procurements, and
implementation assistance for over 20 years,
originating within RSM McGladrey, the nation’s fifthlargest CPA/Consulting firm.

ClientFirst leverages this experience to the client’s
advantage through a unique approach to software
selection, which considers the vendor’s perspective
while working with clients to navigate the complexities of software needs assessment, selection, contract
negotiation, and implementation.

We identify an organization’s strategic, organizational, application, and functional requirements—specific to
the client’s business processes—to determine which
solutions are the best fit for both customer and vendor.

Our clients appreciate the honesty and diligence with
which we conduct our projects, and many clients
continue relying on our services after their first project with us.

The level of risk and the probability of achieving a
successful implementation are directly related to the
amount of proper due diligence employed. At
ClientFirst, we take every possible step to decrease
this risk level through best practices.

Because of the level of due diligence that
we require, software vendors welcome the
opportunity to respond to our RFP
documents, giving your organization a
chance to find the best functionality fit by
evaluating an adequate number of
qualified vendor responses.

Enterprise Application Consulting Services

Land Management System & GIS Maintenance Services

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
15 | 22
Consultants' Collective Experience
We understand that the experience of the individual consultants is a significant factor in hiring a firm to conduct the project on your behalf. Our consultants have extensive public-sector experience in their respective careers, including projects with the following agencies:

California
City of Albany
City of Azusa
City of Big Bear Lake
City of Brentwood
City of Brisbane
City of Burbank
City of Calabasas
City of Camarillo
City of Carlsbad
City of Cathedral City
City of Chico
City of Chino
City of Clovis
City of Colton
City of Corona
City of Coronado
City of Dana Point
City of Downey
City of Dublin
City of Emeryville
City of Escondido
City of Fairfield
City of Foster City
City of Glendale
City of Glendora
City of Hawaiian Gardens
City of Healdsburg
City of Hemet
City of La Habra
City of La Puente
City of Laguna Niguel
City of Larkspur
City of Lathrop
City of Lomita
City of Menlo Park
City of Mission Viejo
City of Montclair
City of Mountain View
City of Newark
City of Norco
City of Novato
City of Pacific Grove
City of Pacifica
City of Palm Desert
City of Palmdale
City of Patterson
City of Petaluma
City of Piedmont
City of Pinole
City of Pismo Beach
City of Port Hueneme
City of Rancho Cucamonga
City of Rancho Mirage
City of Redlands
City of Rialto
City of Rohnert Park
City of Rosemead
City of Sacramento
City of Salinas
City of San Clemente
City of San Gabriel
City of San Jacinto
City of San Leandro
City of San Pablo
City of San Rafael
City of Seal Beach
City of Sierra Madre
City of Simi Valley
City of South Gate
City of South Pasadena
City of South San Francisco
City of St. Helena
City of Tracy
City of Tulare
City of Tustin
City of Upland
City of Vacaville
City of West Covina
City of West Sacramento
City of Whittier
County of Butte
County of Lassen
County of Mariposa
County of Mendocino
County of Plumas
County of Riverside
County of San Bernardino
County of Tuolumne
County of Yolo
Fontana Unified School
District
Hemet Public Library
Town of Danville
Town of Hillsborough
Town of Truckee
Town of Windsor
Town of Woodside
Town of Yucca Valley
CA-NV American Water
Works Association
Castaic Lake Water Agency
Castro Valley Sanitary District
Coachella Valley Mosquito
and Vector Control District
Cucamonga Valley Water
District
East Bay Regional Park
District
El Toro Water District
Fresno Irrigation District
Glendale Water and Power
Hayward Area Recreation
and Park District
Irvine Unified School District
Jurupa Community Services
District
Las Virgenes Water District
Livermore Area Recreation
and Park District
Los Angeles County
Development Authority
Midpeninsula Regional Open
Space District
Moraga-Orinda Fire District
Newhall County Water District
Piedmont Police and Fire
Ramona Municipal Water
District
Rincon del Diablo Municipal
Water District
Riverside County Sheriff
Rosamond Community
Services District
San Bernardino Municipal
Water
San Marino Unified School
District
San Mateo Consolidated Fire
Department JPA
San Mateo Fire District
Southern California Coastal
Water Research
Sweetwater Authority
Walnut Valley Water District
West County Wastewater
District
Western Municipal Water
District
Colton Joint Unified School
District
Irvine Unified School District
Lake Elsinore Unified School
District
Menifee Unified School
District
Mesa Water District
Mountain View School District
Romoland School District
West Covina Unified School
District
Ohlone Community College
San Jose Community College
University of California
Berkeley
University of California San
Francisco
UCSF Medical Center
Stanislaus Council of
Governments
Mechoopda Indian Tribe
Alabama
City of Pelham
Arizona
County of Maricopa
Connecticut
City of Bristol
City of New Haven
Groton Police
Town of Groton
Florida
City of Cape Coral
City of Deerfield Beach
City of Dunedin
City of Fort Lauderdale
City of Oakland Park
City of Pompano Beach
City of Port St. Lucie
City of Riviera Beach
City of Wilton Manors
Collier County Board of
County Commissioners
Idaho
City of Sandpoint
Illinois
City of Bloomington
City of Champaign
City of Countryside
City of Crystal Lake
City of Highland Park
City of Joliet
City of Lake Forest
City of Moline
City of Morton Grove
City of Naperville
City of Oakbrook Terrace
City of Orland Park
City of Prospect Heights
City of Rock Island
City of Rockford
City of St. Charles
City of Waukegan
City of Wood Dale
Village of Arlington Heights
Village of Barrington Hills
Village of Cary
Village of Glencoe
Village of Itasca
Village of Kenilworth
Village of Lake Barrington
Village of Libertyville
Village of Lincolnwood
Village of Lisle
Village of Matteson
Village of Morton Grove
Village of Norridge
Village of Northbrook
Village of Northfield
Village of Oak Brook
Village of Oak Park
Village of Orland Park
Village of Oswego
Village of Palos Park
Village of Park Forest
Village of River Forest
Village of Riverside
Village of Westmont
Village of Wheeling
County of DuPage
County of Peoria
County of Sangamon
County of Winnebago
Addison School District
Batavia Public Library
Batavia Public School District
Bloomingdale School District
Bunker Hill School District
Champaign County Forest
Preserve District
Four Rivers Sanitation District
Norridge Park District
Park District of Highland Park
Central Community Unit
Indiana
The University of Notre Dame
Indianapolis Public Library
Indianapolis Public Schools
Iowa
City of Ankeny
City of Bettendorf
City of Burlington
City of Cedar Rapids
City of Des Moines
City of New Hampton
City of West Des Moines
County of Johnson
County of Linn
State of Iowa
Burlington Community School
District
Cedar Rapids Community
School District
Davenport School District
Dubuque Community School
District
Knoxville Community School
District
Mason City School District
North Scott School District
Des Moines Area Community
College
Kansas
City of Emporia
City of Shawnee
Michigan
University of Michigan
Lake Superior State
University
Nevada
County of Nye
Town of Pahrump
County of Douglas
New York
City of Batavia
Village of Ossining
North Carolina
City of Burlington
City of Gastonia
City of High Point
City of Kinston
City of Mount Airy
City of Salisbury
Town of Wake Forest
County of Buncombe
County of Cabarrus
County of Davie
County of Orange
Arc of Stanley County
St. Augustine College
Wake Forest University
Eastern Band of Cherokee
Indians
Salisbury Rowan Utilities
Ohio
County of Cuyahoga
County of Montgomery
South Dakota
Rapid City Area Schools
Texas
City of Cedar Hill
City of Dallas
City of Farmers Branch
City of Hutto
City of Pflugerville
City of University Park
Corpus Christi Fire
County of Atascosa
County of Denton
Highland Park Police and Fire
North Texas Emergency
Communications Center
University of Texas
Utah
Washington County School
District
Virginia
Commonwealth of Virginia
City of Manassas Park
Wisconsin
City of Appleton
City of Brookfield
City of Eau Claire
City of Wauwatosa
City of West Allis
County of Brown
County of Kenosha
County of Milwaukee
County of Waukesha
Village of Hales Corner
HIDTA Milwaukee
Diocese of Madison Catholic
Schools
Madison School District
Shorewood School District
Whitnall School District
West Allis School District

Land Management System Assistance

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
16 | 22
Project Organization and Staffing
ClientFirst’s primary consultants are employees, not subcontractors, and will be available throughout the project to maintain project continuity. Full resumes for each key personnel can be found in the Key Personnel section.

Project & Quality Assurance Director – Tatjana Meser
The Project & Quality Assurance Director assures the support services delivered by ClientFirst’s assigned support team meet our standards. This role is performed by a ClientFirst Director and/or Partner due to the need for executive-level experience involved in the delivery of our services. This person also directs the ClientFirst project team consultants assigned to the project.

Lead Applications Consultant – Cyndi Hoxie
The Lead Applications Consultant oversees the day-to-day City requests and activities and management of the deliverables. This person also directs the ClientFirst project team consultants assigned to the project and is the primary day-to-day contact for the client.

Application Consultants – Michael Truncale, Toby Soto
ClientFirst assigns two or more Application Consultants to every project for continuity and backup. These consultants perform the business analysis and necessary tasks required to provide the deliverables defined in the project scope of work. The ClientFirst Project Manager directs these consultants described above.

Land Management System & GIS Maintenance Services

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
17 | 22
Key Personnel
Tatjana Meser – Director, Enterprise Applications Consulting Project Role: Project Director/Quality Assurance
Tatjana has over 13 years of experience with local government agency software systems and implementations. Her in-depth experience with TRAKiT/ComDev software configuration, business analysis, and user needs assessment allows Tatjana to successfully configure new modules, oversee software migrations and script reports, and implement customized scripts/integrations, as well as provide TRAKiT support and maintenance. In addition, her portfolio includes assessment, planning, implementations, configuration, integration, upgrades, customizations, testing, and documentation. Tatjana has experience with over 30 different agencies utilizing TRAKiT.

Cyndi Hoxie – Management Consultant, Enterprise Applications Consulting Project Role: Lead Applications Consultant
Cyndi Hoxie has over 30 years of Public Sector experience, including 19 years with the municipal government in Building and Code Enforcement. Cyndi has spent over 16 years assisting agencies with land management enterprise application systems, including project management, conversion, interfaces, workflow analysis, and systems configuration. Cyndi also has experience with dozens of other agencies utilizing the TRAKiT and ComDev systems. In addition, Cyndi currently provides ongoing TRAKiT/ComDev systems administration assistance to two agencies.

Michael Truncale – Management Consultant, Enterprise Applications Consulting Project Role: Applications Consultant
Michael has over 17 years of experience with local government agency software systems and implementations. His in-depth experience with software configuration, business analysis, and user needs assessment for over 50 TRAKiT/ComDev implementations allows Michael to successfully configure new modules, oversee software migrations, develop testing and go-live plans, script reports, and implement customized scripts/integrations, as well as provide TRAKiT/ComDev support and maintenance. In addition, Michael currently provides ongoing TRAKiT/ComDev systems administration assistance to two agencies.

Toby Soto – GIS Consultant
Project Role: GIS and Land/Parcel Data Specialist
Toby has in-depth experience with GIS, land/parcel data, data conversion, and interface development for many local government agencies. Toby is also a former municipal IT Manager.

Land Management System & GIS Maintenance Services

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
18 | 22
Tatjana Meser
Director, Enterprise Applications Consulting
Tatjana Meser has over 13 years of experience with local government agency software implementations. Her in-depth experience with software configuration, business analysis, and user needs assessment allows Tatjana to oversee project implementations of standard and customized software successfully.

Skilled in all facets of the project life cycle for application software, she has experience with functional and technical requirements development, gap analysis, system analysis, design, specifications, unit and system testing, implementation planning, execution, lessons learned, and system documentation.

These business improvement and process consistency efforts have created significant cost savings through move-efficient business processes and have reduced overall implementation costs.

Having worked with numerous government agencies as a vendor, Tatjana also brings an understanding, perspective, and ability to manage all the parties necessary for delivering lasting operational success.

Highlights
• Project oversight and management services for multiple community development implementations with custom
integration to financial, tax, and business licensing systems • Industry experience includes work with City and County agencies
Agency Experience
City of Batavia
City of Beaumont
City of Carlsbad
City of Cedar Hill
City of Chico
City of Corona
City of Coronado
City of Dana Point
City of Escondido
City of Fairfield
City of Farmers Branch
City of Fontana
City of Glendora
City of Greenville
City of Hesperia
City of Idaho Falls
City of Keller
City of Key West
City of Lakeland
City of Larkspur
City of Mill Valley
City of Mission Viejo
City of Monrovia
City of Newark
City of Novato
City of Oceanside
City of Palm Desert
City of Palmdale
City of Petaluma
City of Piedmont
City of Pinole
City of Pismo Beach
City of Rancho Palos Verdes
City of Rocklin
City of Salinas
City of San Bernardino
City of San Clemente
City of South Gate
City of St. Cloud
City of St. Helena
City of St. Paul
City of Vacaville
City of Vallejo
City of West Covina
City of West Sacramento
City of Wood Dale
Town of Windsor
Town of Woodside
Village of Lincolnwood
Village of Oswego
Village of River Forest
Village of Westmont
County of Butte
County of Calaveras County
County of Mendocino
County of Shasta
County of Yuba
County of Hanover

CREDENTIALS, DEGREES,

AND AFFILIATIONS
• Bachelor of Arts in International
Studies – UC San Diego
• Project Management Institute
Member – Inland Empire Chapter

SPECIALTIES
• Project Management
• Conversion, Interface Planning,
and Implementation Support
• Understanding of public sector
departmental operations and
application systems
• Workflow analysis and mapping
• Business Process Redesign
• System Configuration and
Training
• Test and Go Live Plan Creation
I just wanted to say that I thought the
training sessions were very
informative and clear, and I learned a
lot from it. I appreciate your time
spent to train us. Thank you so much!
—Account Clerk
CA Municipality

Land Management System & GIS Maintenance Services

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
19 | 22
Cyndi Hoxie
Management Consultant
Cyndi Hoxie has over 30 years of Public Sector experience, including 15 years in municipal government Building and Code Enforcement.

She has spent over 19 years assisting agencies with land management enterprise application systems, with her last position as a product owner of a mid-tier land management software representing the software needs of government agencies nationwide.

Cyndi’s applications experience ranges from being a frontline, daily land management software user to extensive applications support and software implementor and project manager of software
implementations. Her diverse experiences allowed her to represent clients’ needs and drive the development of land management software with the end user in mind. Cyndi now utilizes her vast land management systems knowledge to provide agencies with hands-on applications support, maintenance, data management, reporting writing, training, and consulting advisory.

Highlights
• Experience with planning, permitting, inspections, code enforcement, and tax and licensing processes
• Project oversight and management services for multiple community development implementations
• Experience with custom integrations specifically for financial, tax, and business licensing systems
• Business process gap analysis and workflow documentation • Extensive knowledge of business and technical processes pertaining to enterprise applications
Agency Experience
City of Aurora
City of Aventura
City of Bakersfield
City of Boynton Beach
City of Brentwood
City of Broken Arrow
City of Carlsbad
City of Cary
City of Champaign
City of College Station
City of Coral Springs
City of Crestview
City of Delray Beach
City of Folsom
City of Fresno
City of Grand Prairie
City of Greenville
City of Gresham
City of Las Vegas
City of Los Altos
City of Manchester
City of Marietta
City of Miami Springs
City of Mission Viejo
City of Newberg
City of Norfolk
City of North Port
City of Novato
City of Oswego
City of Pearland
City of Piedmont
City of Pinole
City of Plano
City of Pompano Beach
City of Rio Rancho
City of St. Cloud
City of St. Helena
City of St. Petersburg
City of Salinas
City of San Bernardino
City of San Clemente
City of Solana
Beach
City of Tamarac
City of West
Palm Beach
City of Winter
Haven
Town of Davie
Town of Lady
Lake
Town of Los
Altos Hills
Town of Normal
Town of
Windsor
Village of
Lincolnwood
County of Butte
County of
Hanover
County of
Mendocino

CREDENTIALS
• Certified Scrum Product Owner

SPECIALTIES
• Project Management
• Conversion, Interface Planning,
and Implementation Support
• Understanding of public sector
departmental operations and
application systems
• Workflow analysis and mapping
• System Configuration and
Training
• Test and Go Live Plan Creation
Cyndi, Thank you so much for
accomplishing this huge task in a
short period of time! We would not
have been able to do this without you.
—City Manager
CA Municipality

Land Management System & GIS Maintenance Services

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
20 | 22
Michael Truncale
Enterprise Applications Senior Management Consultant
Michael Truncale has over 17 years of experience working directly with municipalities and government agencies with software implementations. His experience includes business process assessments, project planning, software implementation, application configuration, custom integrations, scoping customization needs, managing multiple teams across disciplines, process documentation, and project management related to enterprise applications.

Having worked for a leading local government enterprise software provider, Michael brings a strong understanding of software implementation, consulting, process knowledge, and functional knowledge, along with customer needs and concerns throughout and post-implementation.

Michael’s in-depth agency process knowledge, technical and functional background, and passion for helping people enable him to easily identify process gaps and quickly provide quantifiable solutions.

Highlights
• Business process gap analysis
• Multi-phased agency-wide software implementations
• Extensive knowledge of business and technical processes pertaining to enterprise applications
• Facilitator between C-level and functional roles
Agency Experience
City of Ann Arbor
City of Bellingham
City of Brentwood
City of Bryan
City of Canton
City of Carlsbad
City of Chico
City of College Station
City of Colleyville
City of East Palo Alto
City of Edmond
City of Emeryville
City of Elk Grove
City of Escondido
City of Gladstone
City of Glendora
City of Golden
City of Greeley
City of Greer
City of Helena
City of Larkspur
City of Medford
City of Norwalk
City of Novato
City of Pearland
City of Pflugerville
City of Piedmont
City of Pinole
City of Poway
City of Prescott
City of Round Rock
City of Sammamish
City of San Bernardino
City of San Clemente
City of San Marcos
City of Tracy
City of Tukwila
City of Vacaville
City of Walla Walla
City of West Covina
City of Westminster
City of Wildwood
Butte County
Glenn County
Hanover County
Lewis and Clark
County
Lincoln County
Manatee County
Mendocino County
Nassau County
Spotsylvania County
Summit County
Yuma County
Town of Castle Rock
Town of Flower
Mound
Town of Parker
Town of Windsor
Town of Woodside

CREDENTIALS, DEGREES,

AND AFFILIATIONS
• Bachelor of Arts in Business
Administration – California State
University of San Marcos
• Project Management Institute
Member – San Diego Chapter

SPECIALTIES
• Project Management
• Implementation Project
Management
• Business Process Reviews
• Current System Needs Analysis
and Improvement
• Project Management Oversight
• Conversion, Interface Planning,
and Implementation Support
• Understanding of public sector
departmental operations and
application systems
• Workflow analysis and mapping
• Business Process Redesign
• System Configuration and
Training
• Test and Go-Live Plan Creation
Michael…the speed of this delivery is
amazing and the deliverable is just so
clean. Well done. I’m looking forward
to working more with you.
—Senior Information Systems
Analyst
CA Municipality
First of all, great work. You are an elite
communicator. It’s honestly your best
skill and to be clear you are top notch in
everything else.
—Senior Information Systems
Analyst
CA Municipality

Land Management System & GIS Maintenance Services

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
21 | 22
Toby Soto
Senior GIS Consultant
Toby Soto has 26 years of GIS experience in the local government sector. Toby’s previous GIS positions in local government provide clients with tremendous GIS implementation and integration experience. He understands the link between Business Unit GIS needs, technical requirements, and a practical, cost-effective GIS strategy. Toby is considered an industry expert in GIS Leadership and Management and regularly publishes GIS-related articles and resources. He also hosts monthly webinars addressing GIS managers’ pain points and best practices.

Highlights
• Esri SAG Award with the City of Anaheim GIS
• 2011 Implemented Project ViewFinder Application, saving the City of Anaheim $100,000 per year in repaving cost
• Extensive GIS presentations at Esri’s User Conferences, Meetups, User Groups, Podcasts, and Webinars
• Former Orange County GIS Users Group Coordinator
• Multiple Local Government GIS Implementations and Implementations • Former IT Manager, City of Lake Elsinore
• Former Chief of Technical Information, Wester Riverside County Regional Conservation Authority
Project Experience
• Process Streamlining and Redefinition
• Process Workflow Creation
• Software Configuration and Troubleshooting
• Project Management
• GIS Strategy and Organization Development
• GIS Policy Development
• Open Data Strategy Development
• Business Process Analysis
• Web/Cloud-Based Technology and Workflow
Optimization
• GIS ROI Analysis
• GIS Web App Development
• Citizen Access GIS Web Maps Development
• GIS Migration and Workflow Development
• ETL Conversions
• Cognos and Crystal Reports
• GIS Enterprise
Application Integrations
• Implementation and
Maintenance of Online
GIS Services
• Database Administration
• GIS Budget
Development
• GIS Leadership
Coaching and Mentoring
• Server Management
• Network Analysis and
Maintenance
• CIP Project
Tracking
Agency Experience
City of Anaheim
City of Azusa
City of Brisbane
City of Carlsbad
City of Diamond Bar
City of Farmers Branch
City of Lake Elsinore
City of Larkspur
City of Mountain View
City of Newark
City of Oakland Park
City of Petaluma
City of Pflugerville
City of Piedmont
City of Pinole
City of Rancho
Cucamonga
City of Rancho Mirage
City of River Forest
City of Riverside
City of Salinas
City of San Clemente
City of Sandpoint
City of Simi Valley
City of South Gate
City of Vacaville
City of West Sacramento
City of Windsor
City of Wood Dale
Town of Whittier
Village of
Lincolnwood
Village of Oswego
County of Mendocino
County of Riverside
District
El Toro Water District
Four Rivers Sanitation
Authority
Western Riverside
County Regional
Conservation
Authority
Riverside County
Sheriff’s Department
Des Plaines School
Jurupa School
District
Salt Creek School
District
Disneyland (GIS
Programmer/Analyst
– Water/Electric
utilities)

EDUCATION
• CSU Fullerton

SPECIALTIES
• GIS Strategic Planning
• GIS Implementation
• GIS Integration
• GIS Web Development
• GIS Mobile Applications
• Open Data/ Philanthropy

Land Management System & GIS Maintenance Services

CLIENTFIRST TECHNOLOGY CONSULTING

OPTIMAL TECHNOLOGY GUIDANCE
22 | 22
David W. Krout, CPA (Inactive)
Partner – Enterprise Applications Consulting Practice Leader David Krout has 25 years of experience assisting local governments with a broad scope of information technology needs. He specializes in working with organizations to identify their strategic, organizational, application, and functional requirements to determine which system and/or specific applications are a proper fit for both the agency and the vendor.

David’s unique and diversified background in business management, accounting, and management consulting has allowed him to collaborate with C-level executives and department staff from a practical, businessmanagement perspective to maximize their technology utilization.

Having also worked for a leading local government enterprise software provider, David brings a unique understanding of consulting, client representation, and vendor relationships to the collaboration between the agency and software vendors.

Highlights
• Served on the National Committee for Information Technology for the Institute of Management Accountants
• Former President, Institute of Management Accountants, Inland Empire Chapter
• Former Government IT Consulting Manager for RSM McGladrey, the nation’s fifth-largest CPA and consulting firm
• Featured speaker for the California Society of Municipal Finance Officers (CSMFO), Municipal Information Systems Association of California (MISAC), and Texas Association of Government Information Technology Managers
• Project lead with over 140 public-sector agencies throughout the United States
Agency Experience
City of Batavia
City of Bloomington
City of Brentwood
City of Brisbane
City of Burbank
City of Burlington
City of Carlsbad
City of Camarillo
City of Chino
City of Clovis
City of Colton
City of Corona
City of Coronado
City of Dublin
City of Foster City
City of Gastonia
City of Healdsburg
City of Hemet
City of Highland Park
City of Indio
City of La Habra
City of La Puente
City of Laguna Niguel
City of Lake Forest
City of Larkspur
City of Lomita
City of Manassas
Park
City of Menlo Park
City of Mission Viejo
City of Murrieta
City of Pacifica
City of Palm Desert
City of Palmdale
City of Pelham
City of Piedmont
City of Rancho Mirage
City of Redlands
City of Rialto
City of Riviera Beach
City of Rosemead
City of Salisbury
City of Sandpoint
City of San Gabriel
City of San Jacinto
City of Shawnee
City of Sierra Madre
City of Simi Valley
City of South Gate
City of Tustin
City of West Covina
City of West Des
Moines
County of Butte
County of Buncombe
County of Denton
County of Mendocino
County of Orange
County of Riverside
County of San
Bernardino
Town of Danville
Town of Groton
Town of Hillsborough
Town of Truckee
Village of Glencoe
Village of
Lincolnwood
Village of Northfield
Village of Oswego
Village of River Forest
CA-NV American
Water Works
Association
Castaic Lake Water
Agency
Castro Valley Sanitary
District
Colton Joint Unified
School District
Cucamonga Valley
Water District
Gastonia Water &
Power
Glendale Water and
Power
HIP Housing
Lake Elsinore Unified
School District
Menifee Unified
School District
Mesa Water District
Midpeninsula
Regional Open
Space District
Ramona Municipal
Water District
Rincon del Diablo
Municipal Water
District
Salisbury-Rowan
Utilities
San Bernardino
Municipal Water
Walnut Valley Water
District
West County
Wastewater District
Western Municipal
Water District
Mechoopda Indian
Tribe
Eastern Band of
Cherokee Indian

CREDENTIALS, DEGREES,

AND AFFILIATIONS
• Certified Public Accountant
(CPA) (Inactive)
• Bachelor of Science in
Business Administration
and Accounting – CSU
San Bernardino

SPECIALTIES
• Business Process Reviews
• Applications Requirements
Definition
• Enterprise Applications
Architecture
• Current System Needs
Analysis and
Improvement
• New Software Selection
Assistance
• Technology Master
Planning
• Project Management and
Oversight
• Conversion Assistance and
Planning
• Contract Reviews and
Negotiations
It has been absolutely key to this
project that ClientFirst, especially
Dave, knows the governmental
environment, its limitations, and its
opportunities.
—Director of Administrative
Services
CA Municipality
(Inactive)

CITY COUNCIL
REPORT 9.M.

DATE: JUNE 18, 2024
TO: MAYOR AND COUNCIL MEMBERS
FROM: FIONA EPPS, ASSISTANT TO THE CITY MANAGER
SUBJECT: LETTER OF SUPPORT FOR AB3259 REGARDING TRANSACTIONS AND

USE TAXES

RECOMMENDATION
Staff recommends that the City Council consider a letter of support for California Assembly Bill (AB) 3259.

BACKGROUND
At its meeting of March 19, 2024 the City Council approved as a future agenda item a letter of support for AB 3259, amended by Assembly Member Wilson. The bill (Attachment B) was introduced in February 2024 and amended in March and April 2024. This bill would authorize the County of Solano or any city therein to impose a transactions and use tax for general purposes, at a rate of no more than 0.5% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if certain requirements are met. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of the combined rate limit described above. The bill would repeal this authorization on January 1, 2029, if an ordinance proposing the tax has not been approved by that date, as specified.

AB 3259 makes important clarifications to existing law regarding a city or county’s ability to levy a transaction and use tax for general or specific purposes, subject to certain limitations and express voter approval requirements. This bill does not in any way alter the existing requirement that any new or additional transactions and use tax be submitted to the voters for approval.

City staff has drafted a letter of support (Attachment A) to consider for the City Council’s consideration. The letter of support also includes a request for a further amendment to AB 3259 that would allow other cities, such as the City of Pinole, to increase their sales tax limit.

REVIEW AND ANALYSIS

FISCAL IMPACT
There is no direct fiscal impact to the City created by submitting a position letter on this State legislation.

ATTACHMENTS
A. AB3259 Letter of Support draft_2024-06-11
B. AB 3259 Legislative Counsel's Digest

June 11, 2024
The Honorable Lori Wilson
California State Assembly
1021 O Street, Suite 8110
Sacramento, CA 95814
14 Re: Letter of Support for Assembly Bill 3259 (Wilson) Transactions and use taxes Support from the City of Pinole
Dear Senator Skinner,
On behalf of the City of Pinole, I would like to thank you for our inclusion into your legislation and express our strong support of Assembly Bill 3259 (Wilson) Transactions and use taxes.

AB 3259 makes important clarifications to existing law regarding a city or county’s ability to levy a transaction and use tax for general or specific purposes, subject to certain limitations and express voter approval requirements. This bill does not in any way alter the existing requirement that any new or additional transactions and use tax be submitted to the voters for approval.

The City of Pinole is facing a projected structural budget deficit of $1.3 million in its General Fund beginning in the upcoming fiscal year (2024/2025), which will impact the City’s ability to continue to provide essential services to Pinole residents. Further, the City’s twenty-year financial forecast projects annual budget deficits that will grow exponentially over this period if the City is not able to generate additional revenue.

The City conducted research to gauge the community’s support for a revenue measure by polling a statistically representative sample of the community. The polling results showed that 62% of respondents would vote in favor of a half-cent sales tax in the November 2024 election. Service priorities identified by respondents include providing safe, clean drinking water, maintaining 911 emergency response times, keeping public areas and parks healthy, safe, and clean, keeping revenues local, maintaining fire protection and response, and maintaining crime prevention programs.

AB 3259 will provide the City of Pinole the tools needed to generate funding for critical services, provides the option as to when any additional transactions and use tax can be submitted to the voters, and in light of the massive economic impacts placed on local government due to

CITY OF PINOLE
2131 Pear Street Phone: (510) 724-9000
Pinole, CA 94564 FAX: (510) 724-9826
www.ci.pinole.ca.us

the COVID 19 pandemic hangover, a sluggish economy, and other factors, I strongly support your legislation and commend your leadership during such trying time Again, the City of Pinole is grateful for the opportunity to be part of this legislation and commends you for your strong leadership on this critical policy topic.

Thank you for your attention to this matter.

Sincerely,
Maureen Toms
Mayor of Pinole
cc: Senator Nancy Skinner
Assembly Member Buffy Wicks
The Honorable Alex Lee (Via email: [email protected]) Your Cal Cities Regional Public Affairs Manager (via email) League of California Cities (Via email: [email protected])

AMENDED IN ASSEMBLY APRIL 22, 2024
AMENDED IN ASSEMBLY MARCH 21, 2024
CALIFORNIA LEGISLATURE— 2023–2024 REGULAR SESSION

ASSEMBLY BILL
NO. 3259
Introduced by Assembly Member Wilson
February 16, 2024
An act to add and repeal Chapter 3.81 (commencing with Section 7294.1) of to Part 1.7 of Division 2 of of, and to repeal Section 7294.1 of, the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST
AB 3259, as amended, Wilson. Transactions and use taxes: County of Solano.

Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%.

This bill would authorize the County of Solano or any city therein to impose a transactions and use tax for general purposes, at a rate of no more than 0.5% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2%, if certain requirements are met. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of the combined rate limit described above. The bill would repeal this

authorization on January 1, 2029, if an ordinance proposing the tax has not been approved by that date. date, as specified.

This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Solano.

Digest Key
Vote: majority Appropriation: no Fiscal Committee: no Local Program: no Bill Text

THE PEOPLE OF THE STATE OF CALIFORNIA DO
ENACT AS FOLLOWS:

SECTION 1.

Chapter 3.81 (commencing with Section 7294.1) is added to Part 1.7 of Division 2 of the Revenue and Taxation Code, immediately following Chapter 3.8 (commencing with Section 7293), to read:

CHAPTER 3.81. County of Solano Transactions and Use Tax for General Purposes 7294.1.
(a) Notwithstanding any other law, the County of Solano or any city therein may impose a transactions and use tax for general purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:
(a)
(1) The County of Solano Board of Supervisors, or the city council of any city therein, Supervisors adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.
(b)

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution. (c)
(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part

1.6 (commencing with Section 7251)), other than Section 7251.1. (b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.
(c) If an ordinance proposing a transactions and use tax is not approved pursuant to subdivision (a) before January 1, 2029, this section shall remain in effect only until January 1, 2029, and as of that date is repealed.
7294.2.
(a) Notwithstanding any other law, any city within the County of Solano may impose a transactions and use tax for general purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:
(1) The city council of any city within the County of Solano adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. (2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution. (3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part

1.6 (commencing with Section 7251)), other than Section 7251.1. (b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.
(c) This section shall not apply to any city within the County of Solano that has not approved, on or before January 1, 2029, an ordinance proposing a transactions and use tax pursuant to subdivision (a).
7294.2.

If, as of January 1, 2029, an ordinance proposing a transactions and use tax has not been approved as required by Section 7294.1, this chapter shall be repealed as of that same date.

SEC. 2.

The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique fiscal pressures relating to transactions and use taxes imposed within the County of Solano.

CITY COUNCIL
REPORT 9.N.

DATE: JUNE 18, 2024
TO: MAYOR AND COUNCIL MEMBERS
FROM: ROXANE STONE, DEPUTY CITY CLERK
SUBJECT: PLACEMENT OF LIENS FOR DELINQUENT UNPAID WASTE COLLECTION CHARGES FALLING DELINQUENT BETWEEN JANUARY AND APRIL 2024, CONSIDERED AT AN ADMINISTRATIVE HEARING ON JUNE 6, 2024

RECOMMENDATION
Staff recommends that the City Council adopt a resolution authorizing the placement of liens for the purpose of collecting outstanding payments for garbage collection services pursuant to PMC Section 8.08.110 (b) and (c).

BACKGROUND
Pursuant to Section 8.08 of the Pinole Municipal Code, an administrative hearing was held on June 6, 2024, regarding unpaid garbage collection services that fell delinquent between January and April 2024. No parties attended the hearing to protest the charges. The administrative hearing was the final step in the process to collect the delinquencies, prior to Council approval to place the liens on the subject properties to recover the full amount owed, including delinquent charges and administrative fees.

REVIEW AND ANALYSIS
N/A

FISCAL IMPACT
The City of Pinole receives an administrative recovery charge for each lien at the time of tax settlement or payment of the lien. There are 86 properties on which liens are being imposed, representing a total of $32,923.38 in delinquent service charges. The total administrative recovery fee is $60 per lien; a portion of which is remitted to Contra Costa County. The administrative recovery fees are $5,590.00; the total lien amount including recovery fees are $38,513.38.

Following approval by Council, a revised list will be provided to the City Clerk for recording, removing properties where accounts have been brought current since the publication of this report.

ATTACHMENTS
A. Resolution

RESOLUTION NO. 2024-XX

RESOLUTION OF THE CITY COUNCIL OF PINOLE, CALIFORNIA, PLACING LIENS

ON PROPERTIES SITUATED IN THE CITY OF PINOLE, COUNTY OF CONTRA

COSTA, STATE OF CALIFORNIA, MORE PARTICULARLY DESCRIBED AS

UNPAID WASTE COLLECTION CHARGES FROM AN ADMINISTRATIVE HEARING CONDUCTED JUNE 6, 2024
WHEREAS, pursuant to the Municipal Code of the City of Pinole, Chapter 8.08, Section 8.08.090, subscription to garbage collection service is required for all premises in the City of Pinole, and the premises described in Exhibit "A" located in the City of Pinole, County of Contra Costa, State of California, were provided with garbage collection services as required by PMC, Chapter 8.08; and
WHEREAS, pursuant to the provisions of Section 8.08.110, the owners of said premises were notified in writing of their requirement to subscribe to and make payment for garbage collection services as provided in said Code Section; and WHEREAS, the owners of the premises failed to make payment for garbage collection services as required (collection charges fell delinquent between January and April 2024); and
WHEREAS, pursuant to the provisions of Section 8.08.110, a hearing was held on June 6, 2024; and
WHEREAS, as a result thereof, the City of Pinole has incurred expenses for delinquent collection charges and administrative costs as enumerated in Exhibit "A"*, which amounts remain unpaid.

NOW THEREFORE BE IT RESOLVED that pursuant to Section 8.08.110 of the Municipal Code of the City of Pinole, the City Council of the City of Pinole does hereby place a lien against said premises for the amounts as described above and as applicable to each specific premise identified as Exhibit "A" attached hereto and, by this reference, incorporated herein; and
BE IT FURTHER RESOLVED that the City Clerk is hereby directed to record this resolution with the Office of the Recorder of Contra Costa County, California.

PASSED AND ADOPTED this 18th day of June 2024, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

I, hereby certify that the foregoing resolution was regularly introduced, passed, and adopted on this 18th day of June 2024.
_________________________________
Heather Bell, CMC
City Clerk
* Exhibit A is not included as an attachment to this resolution that is posted on the City website or disseminated as part of the City Council Agenda Packet. The names of the individuals are confidential until the liens are recorded and become public record.

CITY COUNCIL
REPORT 10.A.

DATE: JUNE 18, 2024
TO: MAYOR AND COUNCIL MEMBERS
FROM: MARKISHA GUILLORY, FINANCE DIRECTOR
SUBJECT: FY 2023/24 UTILITY USERS' TAX (UUT) REVIEW

RECOMMENDATION
It is recommended that the City Council:

1. Conduct the FY 2023/24 Annual Review of the Utility Users’ Tax (UUT); and

2. Adopt a Resolution modifying the Household Income eligibility thresholds for exemptions from the Utility Users’ Tax for FY 2024/25.

BACKGROUND
In November 1998, voters approved the City of Pinole’s Utility Users’ Tax (UUT) at a rate of 8% on electricity, gas, and telecommunication services. Voters approved ballot measures to extend the UUT in 2004, 2012, and 2018. The UUT does not have a sunset date. Renewal of the UUT was essential to secure the City’s fourth largest General Fund revenue source.

Revenue generated by the UUT amounts to approximately 9% of the City’s General Fund (excluding transfers in) and remains necessary to fund critical City services.

Currently, Section 3.26.150(A) of the Pinole Municipal Code authorizes the City Council to exempt the following classes of persons from paying UUT: (1) Persons who receive Aid to Families with Dependent Children (AFDC), (2) Persons who receive Veterans’ benefits and Veterans’ survivor pension benefits, (3) Persons on Supplemental Security Income or State Supplemental Payments (SSI/SSP); and (4) Persons who receive benefits from the Supplemental Nutrition Assistance Program (SNAP).

Additionally, Section B of the Code states: In addition, customers may also qualify for an exemption if their total household income does not exceed household incomes set by resolution of the City Council. Each year, the City Council adopts a resolution setting the household income thresholds. The City has used as the threshold the limits set annually by the California Alternative Rates for Energy (CARE) program, administered by Pacific Gas & Electricity (PG&E).

Pursuant to Section 3.26.170 of the Pinole Municipal Code, in June of every year, as part of the budget process, UUT is required to be reviewed through a report to the City Council. The report shall contain a summary of amounts of UUT realized, which is provided in the subsequent section of this report.

REVIEW AND ANALYSIS
Staff anticipates that the City will close FY 2023/24 with a projected $2,389,000 in actual UUT collected, which is 3% above the $2,312,830 collected for FY 2022/23. Although the City continues to see a decline in the taxes collected on telecommunication services, gas and electricity collections continue to increase year-over-year. Table 1 below is a ten-year history of UUT collections.

Table 1 – Ten-Year History of UUT Collections
FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19
Gas and Electricity $1,290,533 $1,347,738 $1,564,702 $1,452,015 $1,416,001 % Total UUT 70% 72% 76% 75% 78%
Telecommunications $553,085 $528,580 $501,921 $474,780 $396,843 % Total UUT 30% 28% 24% 25% 22%
Total UUT $1,843,618 $1,876,318 $2,066,623 $1,926,796 $1,812,844 % Change -1.9% 1.8% 10.1% -6.8% -5.9%
Estimate
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24
Gas and Electricity $1,484,969 $1,651,216 $1,797,374 $2,053,930 $2,150,000 % Total UUT 82% 85% 87% 89% 90%
Telecommunications $324,863 $288,510 $266,399 $258,900 $239,000 % Total UUT 18% 15% 13% 11% 10%
Total UUT $1,809,832 $1,939,726 $2,063,773 $2,312,830 $2,389,000 % Change -0.2% 7.2% 6.4% 12% 3%
Utility Users Tax Exemption
Pursuant to Pinole Municipal Code Section 3.26.150(B), the City establishes by resolution the household income limits. The City uses those set by the California Alternative Rates for Energy (CARE) program for exemption from the UUT. PG&E administers the CARE program and confirms customers’ eligibility based on IRS income tax returns and certifies continued eligibility every two years.

This is consistent with the process other California cities use as a basis for exemption from the UUT levy. In some cases, agencies rely on PG&E to administer the exemption in which case they automatically do not charge the UUT to customers who are eligible for the CARE program. In other cases, customers apply for the exemption with the agency who verifies eligibility for the CARE program. The City of Pinole relies on PG&E to administer the exemption program for gas and electricity services. PG&E provides a listing of customers who

have received an exemption from UUT on a monthly basis. Eligible customers who meet the same income guidelines as those for UUT exemption from gas and electricity services may receive exemption from UUT on telecommunication services by applying to the City.

Household Income Exemption Thresholds
Staff has obtained the current household income guidelines for the California Alternative Rates for Energy (CARE) program in the PG&E service area and recommends continuing to set the City’s household income exemption at the CARE amounts. The current thresholds effective June 1, 2024 through May 31, 2025 are displayed in Table 2 below.

Table 2 – Household Income Exemption Thresholds
Household Size Current CARE
Threshold
Previous
CARE
Threshold
1-2 Persons $40,880 $39,440
3 Persons $51,640 $49,720
4 Persons $62,400 $60,000
5 Persons $73,160 $70,280
6 Persons $83,920 $80,560
7 Persons $94,680 $90,840
8 Persons $105,440 $101,120
9 Persons $116,200 $111,400
10 Persons $126,960 $121,680
Each additional person,
add
$10,760 $10,280

FISCAL IMPACT
There is no fiscal impact as a result of this report itself.

ATTACHMENTS
A. Resolution
B. PG&E CARE Program Guidelines

RESOLUTION 2024-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PINOLE

COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA SETTING HOUSEHOLD

INCOME LEVELS FOR UTILITY USERS TAX EXEMPTIONS FOR FISCAL YEAR (FY) 2024/25
WHEREAS, Section 3.26.170 (Review) of the Pinole Municipal Code provides for the establishment and modification of classes of exemptions of persons or service from utility users taxes; and
WHEREAS, the City Council held a Public Hearing, on June 18, 2024, to discuss and receive public comment on the tax and whether or not changes to household income levels for utility users tax exemptions should be made; and WHEREAS, the City Council desires to continue to allow exemptions for telephone users tax, electricity users tax and gas users tax based upon the Household Income Thresholds adopted by the State Public Utilities Commission’s California Alternative Rate for Energy (CARE) Program for the 2024/25 budget year.

NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL of the City of Pinole that, as provided in Section 3.26.150 of the Pinole Municipal Code, utility customers may qualify for exemption from the telephone users tax (P.M.C. Section

3.26.040), electricity users tax (P.M.C. Section 3.26.050) and gas users tax (P.M.C.

Section 3.26.060) if their total household income does not exceed the following thresholds:

AND BE IT FURTHER RESOLVED THAT the City Manager or his designee, and the City Attorney are hereby authorized and directed, to make all approvals and take all actions necessary or appropriate to carry out the intent of this Resolution. *********************************
Household
Size
Current CARE
Threshold
Previous CARE
Threshold
1-2 Persons $40,880 $39,440
3 Persons $51,640 $49,720
4 Persons $62,400 $60,000
5 Persons $73,160 $70,280
6 Persons $83,920 $80,560
7 Persons $94,680 $90,840
8 Persons $105,440 $101,120
9 Persons $116,200 $111,400
10 Persons $126,960 $121,680
Each additional person, add $10,760 $10,280

PASSED AND ADOPTED by the City Council of the City of Pinole this 18th day of June, 2024, by the following vote to-wit:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

I hereby certify that the foregoing resolution was introduced, passed and adopted on this 18th day of June, 2024.
____________________________
Heather Bell, CMC
City Clerk

CARE Program Guidelines
Reduce your energy bill through the CARE Program
Eligibility requirements
To qualify for CARE, customers must meet the following eligibility and income requirements:
•The PG&E bill must be in your name.
o If you're a sub-metered tenant, you must have the landlord's energy bill in your name.
•You must live at the address to which the discount applies. •Another person (besides your spouse) can’t claim you as a dependent on an income tax return.
•You must not share an energy meter with another home.
•You must account for all sources of qualifying household income. •You must meet the program income guidelines.
•You must notify PG&E if your household no longer qualifies for the CARE discount.
•After you enroll, you may need to provide proof of qualifying household income. o You may also be required to participate in the Energy Savings Assistance program.
•Your monthly electric usage must not exceed six times the Tier 1 allowance. o Tier 1 is the lowest-priced rate tier within PG&E’s standard Tiered Base Plan.
•You must renew your eligibility every two years.
o If you're on a fixed income, you must renew your eligibility every four years.
•Your household income must meet the program income guidelines. •Qualification is based on the total income of everyone living in the home or participation in qualifying public assistance programs.

CARE Program Guidelines
Qualify through other public assistance programs
You may qualify for the CARE program if you or someone in your household takes part in any of the following public assistance programs:
•Low Income Home Energy Assistance Program (LIHEAP)
•Women, Infants, and Children (WIC)
•CalFresh/SNAP (Food Stamps)
•CalWORKs (TANF) or Tribal TANF
•Head Start Income Eligible (Tribal Only)
•Supplemental Security Income (SSI)
•Medi-Cal for Families (Healthy Families A & B)
•National School Lunch Program (NSLP)
•Bureau of Indian Affairs General Assistance
•Medicaid/Medi-Cal (under age 65)
•Medicaid/Medi-Cal (age 65 and over)
Income guidelines
Your eligibility is based on your household income.

1. Add all household members' incomes from all eligible sources for your total gross annual household income.

2. Compare your total combined gross annual household income against the income guidelines table.
o Your household must be at or below the amounts shown in the income guidelines table below.

Household income includes all taxable and nontaxable revenues from all people living in the home. It includes, but is not limited to the following sources:
•Wages
•Salaries
• Interest and dividends
•Spousal and child support payments
•Public assistance payments

CARE Program Guidelines
•Social Security and pensions
•Housing and military subsidies
•Rental income
•Self-employment income
•All employment-related, non-cash income
For more income guidelines, explore the required income documents.

Number of Persons in Household Total Gross Annual Household Income* 1-2 $40,880or less
3 $51,640 or less
4 $62,400 or less
5 $73,160 or less
6 $83,920 or less
7 $94,680 or less
8 $105,440 or less
9 $116,200 or less
10 $126,960 or less
Each additional person, add $10,760
*Before taxes based on current income sources. Valid through May 31, 2025. https://www.pge.com/en/account/billing-and-assistance/financial-assistance/california-alternate-ratesfor-energy-program.html#accordion-featured-67a0691982-item-d536661c59.

CITY COUNCIL
REPORT 11.A.

DATE: JUNE 18, 2024
TO: MAYOR AND COUNCIL MEMBERS
FROM: MARKISHA GUILLORY, FINANCE DIRECTOR
SUBJECT: FINAL PROPOSED FY 2024/25 OPERATING AND CAPITAL BUDGET

RECOMMENDATION
City staff recommends that the City Council adopt a resolution approving the Final Proposed Fiscal Year (FY) 2024/25 Operating and Capital Budget (Attachment A) and provide direction to staff on any amendments to the Final Proposed budget.

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:

1. Finance Department uses the current FY 2023/24 budget, which incorporates any midyear changes approved by the City Council, as the starting point;

2. 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.);

3. Departments review and confirm the known and assumed changes incorporated into the baseline budget;

4. Departments submit requests for changes from the baseline budget to address proposed special projects or increased service levels; and

5. 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 revised baseline budget.

At its meeting on May 21, 2024, the City Council directed staff to prepare detailed six percent (6%) and ten percent (10%) budget reduction scenarios, indicating the fiscal and operational impacts of these substantial budget cuts, in response to the projected $1.3 million budget gap.

City departments completed the exercise as directed and submitted reductions for Council consideration as well as other potential budget balancing strategies at the June 4, 2024 Council meeting. At the same meeting, Council directed staff to implement a number of balancing strategies in the next version of the budget, the Final Proposed version.

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 initially had a shortfall of $1.3 million. Staff incorporated budget balancing strategies directed by the City Council. This has resulted in a Final Proposed Fiscal Year (FY) 2024/25 Operating and Capital Budget that is structurally balanced.

REVIEW AND ANALYSIS
The Final Proposed budget (Attachment A) contains staff’s recommendations regarding revenues and expenditures for FY 2024/25. The total (all funds) revenue budget is approximately $49.4 million. The City’s total (all funds) expenditure budget is approximately $95.1 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 $45.6 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 firstyear 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 $27.9 million, and its total expenditure budget is approximately $36.8 million. The Final Proposed budget is structurally balanced, meaning that revenues are sufficient to cover expenditures. The Final Proposed 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, most of which were budgeted in the FY 2023/24 Operating and Capital Budget but were not completed and have been carried over.

The FY 2024/25 Budget is a status quo budget, meaning that service levels and revenue mechanisms in the budget are essentially the same as those in the current year budget, FY

2023/24. While the budget is balanced, a number of one-time balancing strategies had to be instituted to close the initial $1.3 million budget gap. The strategies included reducing operating expenditures in several departments’ budgets, freezing vacant positions in the Police and Public Works departments, and reducing the General Reserve from 50% to 45% of total General Fund ongoing expenditures to transfer funds into the General Fund. The shortfall is primarily due to expenditures increasing at a faster rate than revenues. The City maintains a stable revenue base, but it is not enough to sustain the higher increases in expenditures.

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, which 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 Final 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.

Final 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 Final Proposed budget. The budget is balanced and has a small surplus of $40,465.

Table 1 – General Fund Baseline Budget
FY 2024/25
Final Proposed
Baseline Budget
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 – Pension Trust

2,425,000
Transfer In – General Reserve 514,370
Total Sources

27,890,013
Uses
By Category
Salaries & Wages

9,836,668
Benefits

7,230,481
Professional Services 8,420,956
Other Operating

322,711
Materials and Supplies

185,033
Interdepartmental Charges

(492,148)
Asset/Capital Outlay

148,440

Debt Service

636,107
Total Expenditures By Category

26,919,754
Transfers Out

1,561,300
Total Uses By Category 27,849,548
Net Surplus/(Deficit) $ 40,465
Budget Balancing Strategies Implemented
In order to address the initial $1.3 million budget shortfall, the City Council directed each City department to prepare six percent and ten percent budget reduction scenarios. Council also considered eliminating funding for several vacant positions and reducing the General Reserve from 50% to 45% of total General Fund ongoing expenditures and transferring the difference into the General Fund. Table 2 below summarizes the Council-directed budget balancing strategies.

Table 2 – Council-Directed Budget Balancing Strategies
Department Description Amount

1 City Council Reduce funding for City Council intern
program from five to two interns.
$ 21,300
2 City Clerk Reduce funding for staff travel & training. 5,860 3 Human Resources Reduce funding for items listed in the six percent budget reduction scenario,
including various professional services and
staff travel & training.
57,000
4 City Attorney Reduce funding for items listed in the ten percent budget reduction scenario,
including eliminating the Municipal Code
Update Subcommittee and City Attorney
office coverage of Planning Commission
Meetings, unless needed or required for a
City Attorney representative to attend
Planning Commission.
33,004
5 CDD/Economic Development Reduce funding for economic development support to implement the Economic
Development Strategy.
19,025
6 Public Works Eliminate funding for recommendations of the Beautification Ad Hoc Subcommittee.
10,000
7 Public Works Freeze the vacant Associate Civil Engineer position (also funded by other Non-General
Funds).
87,409
8 Public Works Freeze the vacant Capital Improvement
Projects Manager position (also funded by
other Non-General Funds).
40,178
9 Police Freeze the vacant Police Sergeant
position.
203,831
10 Police Freeze two vacant Police Officer positions. 356,472 11 Non-Departmental Eliminate funding for the Fourth of July event. The amount budgeted for the event
was $50,000, not $120,000 as referenced
during the 6/4/24 Council meeting.
50,000
12 Non-Departmental Reduce the General Reserve from 50% to 45% and transfer the difference of $514,370
into the General Fund. After the transfer,
the estimated ending balance in the
General Reserve is $10 million.
514,370
Total $ 1,398,449
One-Time Budget Items and Capital Improvement Projects
The FY 2024/25 Final Proposed 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, summarized below. As one-time, non-recurring items, these initiatives and projects will be funded by unassigned fund balance in the General Fund and Measure S Funds. Note that only the capital improvement projects that are funded by the General Fund are shown in Table 3. All capital improvement projects and their respective funding sources are detailed in the FY 2024/25 Five-Year Capital Improvement Plan.

Table 3 – 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
CDD/Economic
Development
Economic Development Strategy - Final
Branding
$10,000
CDD/Economic
Development
Meeting/Workshop/Mixers 5,000
CDD/Economic
Development
Tobacco Education Related (Grant Funded) 10,000
CDD/Economic
Development
Advertising (General and Industry-Specific) 2,000
CDD/Economic
Development
Marketing Materials 5,000
CDD/Economic
Development
Business Development/Community Help
Reserve
10,000
CDD/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
Community Services Restroom Walls/Floor Repair 11,000
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 Senior Center Auxiliary Parking Lot 1,530,000 Public Works 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
Total Capital Improvement Projects 8,014,221
Total $8,917,443

FISCAL IMPACT
The City Council’s review and direction on the Final 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 Final Proposed budget is well described in the budget document itself (Attachment A).

ATTACHMENTS
A. Resolution
B. Final Proposed FY 2024-25 Operating and Capital Budget C. Exhibit A - Budget Summaries
D. Exhibit B - Budgeted Positions

RESOLUTION NO. 2024-__

A RESOLUTION OF THE CITY OF PINOLE, COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA, ADOPTING THE FINAL PROPOSED FISCAL YEAR (FY) 2024/25

OPERATING AND CAPITAL BUDGET
WHEREAS, the City Manager has presented a Final Proposed Fiscal Year (FY) 2024/25 Operating and Capital Budget for the City of Pinole; and WHEREAS, the City Council has held a public meeting on the matter of the Final Proposed Fiscal Year (FY) 2024/25 Operating and Capital Budget and has discussed the individual department and fund budgets with City staff members; and WHEREAS, the City Council has solicited public input on the Final Proposed Fiscal Year (FY) 2024/25 Operating and Capital Budget.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Pinole as follows:

Section 1. The Final Proposed Fiscal Year (FY) 2024/25 Operating and Capital Budget commencing July 1, 2024 and ending June 30, 2025 is hereby approved and adopted.

Section 2. That appropriations are established by fund as follows:
100 General Fund $23,964,194
105 Measure S - 2006 Fund 5,910,968
106 Measure S - 2014 Fund 6,891,797
150 General Reserve Fund 514370
160 Equipment Reserve Fund 205,000
200 Gas Tax Fund 2,203,073
201 Restricted Real Estate Maintenance Fund 26,000
203 Public Safety Augmentation Fund 547,869
205 Traffic Safety Fund 56,886
206 Supplemental Law Enforcement Svc Fund 295,613
207 NPDES Storm Water Fund 370,304
209 Recreation Fund 2,382,008
212 Building & Planning Fund 2,042,321
213 Refuse Management Fund 167,498
214 Solid Waste Fund 144,796
215 Measure C and J Fund 1,614,881
225 Asset Seizure-Adjudicated Fund 20,544
276 Growth Impact Fund 1,623,000
285 Housing Assets Fund 323,551
310 Lighting & Landscape District Fund 85,175
317 Pinole Valley Caretaker Fund 14,999
324 Public Facilities Fund 70,000
325 City Street Improvements Fund 3,687,304
377 Arterial Streets Rehabilitation Fund 895,000
500 Sewer Enterprise Fund 37,689,718
505 Cable Access TV Fund 830,672

700 Pension Trust Fund 2,475,000
TOTAL OPERATIONS BUDGET $95,052,540
Section 3. That the appropriations established for FY 2024/25 by fund shall be allocated to individual departments as presented in Exhibit A (Budget Summaries). In addition, the unspent balance of capital projects, grants, and encumbrances authorized in the prior fiscal year are authorized to be carried over to FY 2024/25.

Section 4. That the control point for expenditures is herein established at the fund department level as set forth in Exhibit A (Budget Summaries).

Section 5. That authority is granted to each department manager under the direction of the City Manager to allocate appropriations within the department control limits among specific line items in the most cost-effective manner that maintains or enhances the delivery of programs and services to the residents of the City of Pinole.

Section 6. That the Finance Director will prepare Quarterly Reports to the City Council reporting the budget performance to the control limits herein established.

Section 7. Estimated revenues and transfers anticipated to fund appropriations for expenditures for the FY 2024/25 Fiscal Year are presented in Exhibit A (Budget Summaries). Any changes to the established control limits will be subject to approval by resolution of the City Council.

Section 8. All positions listed in the “Budgeted Positions (FTE)” (Exhibit B) are hereby authorized positions.

NOW, THEREFORE, BE IT FURTHER RESOLVED by the City Council of the City of Pinole that any amendments to the Final Proposed FY 2024/25 Operating and Capital Budget authorized by the City Council will be incorporated into the Budget before it is implemented on July 1, 2024.

PASSED AND ADOPTED this 18th day June 2024, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

I hereby certify that the foregoing resolution was introduced, passed and adopted on this 18th day of June, 2024.

____________________________
Heather Bell, CMC
City Clerk

Fiscal Year 2024/25

OPERATING AND

CAPITAL BUDGET
Final Proposed - June 18, 2024

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June 18, 2024
Dear City Council and Residents -
City staff is pleased to present the Final Proposed Fiscal Year (FY) 2024/25 Operating and Capital Budget (“FY 2024/25 Budget”).

City staff is responsible for preparing a proposed budget for City Council’s consideration. The FY 2024/25 Budget incorporates input that was provided by the City Council and members of the community through multiple meetings of the Finance Subcommittee, City Council, and other engagement opportunities.

The FY 2024/25 Budget is a status quo budget meaning that service levels and revenue mechanisms in the budget are essentially the same as those in the current year budget, FY 2023/24. While the budget is balanced, a number of one-time balancing strategies had to be instituted to close the initial $1.3 million budget gap. The strategies included reducing operating expenditures in several departments’ budgets, freezing vacant positions in the Police and Public Works departments, and reducing the General Reserve from 50% to 45% of total General Fund ongoing expenditures to transfer funds into the General Fund.

The Pinole community demonstrated incredible resilience while facing the COVID-19 aftereffects and other economic challenges. The City has maintained all core municipal services. As COVID-19 waned, the City began work on and completed a number of special projects and program expansions to improve City operations and community quality of life. The City added a number of new staff positions in FY 2022/23 to add capacity, and also entered a contract with Contra Costa County Fire Protection District (CCCFPD) for fire protection and emergency medical services. The City’s accomplishments in 2023 and plans for 2024 are well-summarized in the City of Pinole 2023 Year in Review and 2024 Look Ahead document, which was recently published.

In FY 2024/25, the City will continue to work on completing the City’s 2020 – 2025 Strategic Plan strategies, Capital Improvement Plan (CIP) projects, routine staff work, staff-initiated process improvements, and other Council-directed special projects. These include the completion of the Active Transportation Plan, advancement of a Climate Action and Adaptation Plan (CAAP), development of a Storm Drain Master Plan and Facilities Master Plan, and a feasibility assessment regarding recycled water. It is a thoughtful and ambitious work program that will create improved services and plans for a better future.

City of Pinole i

Looking to the future, the City completed strategic financial planning efforts which included developing a 20-year financial forecast. The City’s long-term financial forecast shows that ongoing City revenues are not expected to be sufficient to cover ongoing routine City services, and existing City revenue mechanisms are not going to be sufficient to address the City’s two main unfunded liabilities, which are deferred capital maintenance and other post-employment benefits (medical insurance coverage for retired City employees). The strategic financial planning report illustrates all of the City’s mandatory and discretionary future financial obligations and identifies potential measures to address them.

A key goal of the City’s is to engage with the community and provide welcoming, high-quality services. City staff looks forward to working with you to make Pinole the best that it can be for current and future generations. Please connect and engage with the City through its numerous platforms.

I would like to thank all of the members of the community that participated in this year’s budget development process, as well as the City’s Finance Department for preparing the budget.

Sincerely,
Neil Gang
Interim City Manager
City of Pinole ii

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Table of Contents
Table of Contents
City of Pinole iii

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Table of Contents
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City of Pinole iv

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

TABLE OF CONTENTS
Letter of Transmittal ..................................................................................................................i Table of Contents .....................................................................................................................iii 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 City of Pinole v

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Table of Contents
Police...............................................................................................................................109 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 City of Pinole vi

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Executive Summary
Executive Summary
City of Pinole 1

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Executive Summary
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City of Pinole 2

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Executive 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 City’s all funds revenue in the Fiscal Year (FY) 2024/25 Operating and Capital Budget is approximately $49.4 million, and all funds’ expenditures are approximately $95.1 million. The budget projection assumes a net use of fund balance of $45.6 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.

City of Pinole 3

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Executive 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) $ 9,470,946 $ 27,890,013 $ 36,766,959 $ (8,876,946) $ 594,000 General Reserve Fund 10,215,387 309,000 514,370 (205,370) 10,010,017 Equipment Reserve Fund 231,732 150,000 205,000 (55,000) 176,732 Special Revenue Funds
Gas Tax Fund 1,326,189 1,046,400 2,203,073 (1,156,673) 169,516 Restricted Real Estate Maintenance Fund 162,237 39,991 26,000 13,991 176,229 Public Safety Augmentation Fund 358,392 249,855 547,869 (298,014) 60,378 Traffic Safety Fund 274,081 46,500 56,886 (10,386) 263,695 Supplemental Law Enforcement Fund 285,497 175,000 295,613 (120,613) 164,884 NPDES Storm Water Fund (65,529) 253,272 370,304 (117,032) (182,561) Recreation Fund (0) 1,255,656 2,382,008 (1,126,352) (1,126,353) Building & Planning Fund (1,846,664) 1,482,526 2,042,321 (559,795) (2,406,460) Refuse Management Fund 42,157 66,060 167,498 (101,438) (59,281) Solid Waste Fund 2,525,024 368,000 144,796 223,204 2,748,228 Measure C/J Fund 2,388,533 1,152,257 1,614,881 (462,624) 1,925,909 Rate Stabilization Fund 213,313 - - - 213,313
Asset Seizure-Adjudicated Fund 22,386 - 20,544 (20,544) 1,842 Growth Impact Fund 3,461,487 1,039,594 1,623,000 (583,406) 2,878,082 Housing Assets Fund 8,014,224 55,000 323,551 (268,551) 7,745,673 Capital Projects Funds
Lighting & Landscaping District Fund 27,418 63,911 85,175 (21,264) 6,154 Pinole Valley Caretaker Fund (983) 15,000 14,999 1 (982) Public Facilities Fund 471,649 - 70,000 (70,000) 401,649 City Street Improvements Fund 1,926,831 2,064,683 3,687,304 (1,622,621) 304,210 Arterial Streets Rehabilitation Fund 961,137 250,000 895,000 (645,000) 316,137 Parks Grants 21,522 - - - 21,522
Enterprise Funds
Sewer Enterprise Fund 16,889,155 10,364,403 37,689,718 (27,325,315) (10,436,159) Cable Access Television (PCTV) (0) 368,533 830,672 (462,139) (462,139) Information Systems Fund (50) - (50)
Fiduciary/Agency Funds
Pension Fund 13,430,374 700,000 2,475,000 (1,775,000) 11,655,374 Recognized Obligation Retirement Fund - - - - -
Total $ 70,806,444 $ 49,405,654 $ 95,052,540 $ (45,646,886) $ 25,159,559 The General Fund (including Measure S 2006 and 2014 Funds) revenue is approximately $27.9 million, and General Fund expenditures are approximately $36.8 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.

City of Pinole 4

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Executive Summary
The Fiscal Year (FY) 2024/25 Operating and Capital Budget is structurally balanced but does include one-time budget balancing strategies, including reducing operating expenditures in several departments’ budgets, freezing vacant positions in the Police and Public Works departments, and reducing the General Reserve from 50% to 45% of total General Fund ongoing expenditures to transfer funds into the General Fund. The baseline budget reflects a small surplus of $40,465. The budget does use one-time sources, such as fund balance, for one-time expenditures.

Table 2 – General Fund Baseline Budget
FY 2024/25
Final Proposed
Baseline Budget
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 – Pension Trust 2,425,000
Transfer In – General Reserve 514,370
Total Sources 27,890,013
Uses
By Category
Salaries & Wages 9,836,668
Benefits 7,230,481
Professional Services 8,420,956
Other Operating 322,711
Materials and Supplies 185,033
Interdepartmental Charges (492,148)
Asset/Capital Outlay 148,440
Debt Service 636,107
Total Expenditures By Category 26,919,754
Transfers Out 1,561,300
Total Uses By Category 27,849,548
Net Surplus/(Deficit) $ 40,465
City of Pinole 5

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Executive Summary
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 3 in the following section provides a detailed list of the one-time budget items and capital improvement projects. Note that only the capital improvement projects that are funded by the General Fund are shown in Table 3.

Table 3 – 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
CDD/Economic Dev Economic Development Strategy - Final Branding $10,000 CDD/Economic Dev Meeting/Workshop/Mixers 5,000
CDD/Economic Dev Tobacco Education Related (Grant Funded) 10,000 CDD/Economic Dev Advertising (General and Industry-Specific) 2,000 CDD/Economic Dev Marketing Materials 5,000
CDD/Economic Dev Business Development/Community Help Reserve 10,000 CDD/Economic Dev 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
FY2024/25 Operating
and Capital Budget
$36,766,959
Baseline Budget
(Ongoing Operating
Budget)
$27,849,548
One-time Operating
Budget Items
$903,222
Capital Improvement
Projects
$8,014,221
Use of Available Fund Balance = $8,917,443
City of Pinole 6

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Executive Summary
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
Community Services Restroom Walls/Floor Repair 11,000
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
Total Capital Improvement Projects 8,014,221
Total $8,917,443
City of Pinole 7

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Executive Summary
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Background
Background
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Background
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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 Operating 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.

City of Pinole 13

Fiscal Year (FY) 2024/25 Operating 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.

City of Pinole 14

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Background – Organizational Structure

ORGANIZATIONAL STRUCTURE
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Background – Organizational 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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Fiscal Year (FY) 2024/25 Operating and Capital Budget
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;
• City Manager and Finance Department incorporates any final changes as necessary and submits the Final Proposed Budget to the City Council for adoption.

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Budget Development Process and Budget Award
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Fiscal Year (FY) 2024/25 Operating and Capital Budget
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.

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Budget Development Process and Budget Award
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Fiscal Year (FY) 2024/25 Operating and Capital Budget
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 Operating 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 $27.9 million, including transfers in, as summarized below.

Revenue Category FY 2024/25
Budget
% Total
Budget
Property Taxes $6,168,067 22%
Sales and Use Taxes 4,536,436 16%
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 2,939,370 11%
Total $27,890,013
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 City of Pinole 27

Fiscal Year (FY) 2024/25 Operating 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%
City of Pinole 28

Fiscal Year (FY) 2024/25 Operating 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 6% 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%
City of Pinole 29

Fiscal Year (FY) 2024/25 Operating 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 City of Pinole 30

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – General Fund
2018/19) contribution toward employee pensions and the forecasted required City contribution in future years. Additionally, the City Council approved a one-time transfer of $514,370 from the General Reserve to the General Fund to help balance the budget for FY 2024/25.

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 $36.8 million, including transfers out, as summarized below.

Expenditure Category FY 2024/25
Budget
% Total
Budget
Salaries and Wages $9,836,668 27%
Employee Benefits 7,230,481 20%
Professional/Admin Services 9,482,105 26%
Other Operating 322,711 1%
Materials and Supplies 185,033 1%
Interdepartmental Charges (492,148) -1%
Capital Outlay 8,004,702 22%
Debt Service 636,107 2%
Transfers Out 1,561,300 4%
Total $36,766,959
Salaries and Wages
The forecast for salaries and wages is based on the City’s staffing level of 109 full-time 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 3% 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 $9.8 million, a 6% increase over the FY 2023/24 revised budget. As part of the budget balancing strategies, vacant positions were frozen in the Public Works department including the Administrative Coordinator, Associate Civil Engineer, and Capital Improvement Projects Manager; and in the Police department including two Police Officers and a Sergeant.

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 City of Pinole 31

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – General Fund
currently contribute the required employee contribution plus a portion of the employer’s contribution for a total of 15%.

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 $7.2 million, a 20% increase 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 $9.5 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
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Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – General Fund
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.

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.

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Revenue and Expenditure Summaries – General Fund
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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 2,939,370 399 - Transfers In from ARPA Fund - - 4,071,404 - -
Revenue Total 22,046,398 22,867,595 29,418,810 25,809,123 27,890,013 Expenditures by Category
40 - Salaries and Wages 9,687,549 10,550,396 11,006,433 9,359,141 9,836,668 41 - Employee Benefits 5,492,537 6,030,608 6,884,786 6,219,651 7,230,481 42 - Professional/Administrative Services 3,120,915 4,083,329 5,686,957 10,227,822 9,482,105 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) (492,148) 47 - Asset Acquisition, Improvement, Disposal 1,397,824 697,550 596,527 6,661,263 8,004,702 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 1,561,300 Expenditures Total 21,410,315 25,058,131 27,591,266 35,222,758 36,766,959 Expenditures by Department
10 - City Council 221,252 215,904 209,697 215,412 202,459 11 - City Manager 603,505 527,117 567,995 602,710 685,348 12 - City Clerk 243,065 327,468 511,112 624,354 719,241 13 - City Treasurer 8,286 8,375 8,268 8,727 10,159
14 - City Attorney 489,955 406,476 330,354 320,428 297,031 15 - Finance Department 573,555 561,011 661,743 1,037,368 973,400 16 - Human Resources 292,727 377,614 749,748 888,227 890,840 17 - Non-Departmental 3,534,790 5,274,979 4,673,970 4,042,120 3,257,051 18 - Information Systems - - - 3,600 -
22 - Police Department 8,495,554 9,847,359 10,267,281 11,125,612 12,028,566 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 10,247,544 46 - Community Development 173,504 263,181 398,605 619,883 579,694 55 - Community Services 8,727 272,629 365,253 421,736 442,165 64 - Sewer 50,563 -
Expenditures Total 21,410,315 25,058,131 27,591,266 35,222,758 36,766,959 Net Operating Results 636,084 (2,190,536) 1,827,544 (9,413,635) (8,876,946) City of Pinole 35

Fiscal Year (FY) 2024/25 Operating 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: $27,890,013
Salaries and
Wages, 9,458,508
, 25%
Employee Benefits,
7,162,560 , 19%
Professional/Admin
Svcs, 3,952,515 ,
11%
CCCFPD Fire
Services
Agreement,
5,391,485 , 14%
Other Operating ,
322,711 , 1%
Materials and
Supplies, 185,033
, 2%
Interdepartmental
Charges,
(655,668), -2%
Capital Outlay,
8,014,702 , 21%
Debt Service,
636,107 , 2%
Transfers Out,
1,611,301 , 4%
General Fund Expendiures by Type: $36,799,959
City of Pinole 36

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – General Fund
City Council,
223,801 , 1%
City Manager,
668,675 , 2%
City Clerk,
716,860 , 2%
City Treasurer,
10,163 , 0%
City Attorney,
330,035 , 1%
Finance
Department,
968,458 , 2%
Human Resources,
880,781 , 2%
Non-Departmental,
3,297,052 , 9%
Information
Systems, - , 0%
Police Department,
11,371,809 , 31%
Fire Department,
6,433,461 , 18%
Public Works,
10,295,429 , 28%
Community
Development,
599,033 , 2%
Community
Services, 447,898
, 1%
General Fund Expendiures by Department: $36,799,959
City of Pinole 37

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – General Fund
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City of Pinole 38

Fiscal Year (FY) 2024/25 Operating 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.

City of Pinole 39

Fiscal Year (FY) 2024/25 Operating 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 $1.6 million. It is anticipated that approximately $462,624 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 $323,551 for housing administration activities. It is anticipated that approximately $268,551 of available fund balance will be used for housing administration activities.

City of Pinole 40

Fiscal Year (FY) 2024/25 Operating 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 $37.7 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 City of Pinole 41

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – Major Non-General Funds $830,672. It is anticipated that $462,139 of fund balance will be used to fund several capital projects over the next three fiscal years.

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 $1.5 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. The remaining assets in the trust are invested and earn interest income. The fund is expected to end the fiscal year with a balance of approximately $11.7 million.

City of Pinole 42

Fiscal Year (FY) 2024/25 Operating 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 1,514,500 381 - 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 4,567,670 Revenue Total 37,846,652 38,684,468 52,367,448 47,663,853 49,405,654 Expenditures by Category
40 - Salaries and Wages 11,508,885 12,977,267 13,990,485 12,933,893 13,741,114 41 - Employee Benefits 6,710,186 7,765,562 7,465,419 7,886,440 9,288,216 42 - Professional/Administrative Services 5,136,136 7,179,480 9,041,346 14,994,157 13,718,649 43 - Other Operating Expenses 1,565,131 1,773,766 1,952,203 1,688,868 1,741,375 44 - Materials and Supplies 909,837 1,227,452 1,409,785 1,707,463 1,796,444 46 - Interfund/Interdepartmental Charges 650,094 733,387 786,349 870,548 917,200 47 - Asset Acquisition, Improvement, Disposal 4,629,080 4,711,084 3,294,566 30,351,653 47,101,147 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 4,500,670 Expenditures Total 35,659,404 42,205,053 48,232,508 77,337,860 95,052,490 Expenditures by Department
10 - City Council 221,252 215,904 209,697 215,412 202,459 11 - City Manager 603,505 527,117 567,995 602,710 685,348 12 - City Clerk 243,065 327,468 511,112 624,354 719,241 13 - City Treasurer 8,286 8,375 8,268 8,727 10,159
14 - City Attorney 489,955 406,476 330,354 320,428 297,031 15 - Finance Department 573,555 561,011 739,907 1,087,368 1,023,400 16 - Human Resources 292,727 377,614 749,748 888,227 890,840 17 - Non-Departmental 5,049,270 7,026,762 10,946,547 6,287,600 6,203,921 18 - Information Systems - 95,874 77,892 3,600 (50)
19 - Cable Access TV 391,792 439,347 502,606 682,056 830,672 22 - Police Department 8,823,952 10,153,924 10,614,182 12,010,316 12,914,478 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 20,784,574 46 - Community Development 2,093,699 3,154,647 3,887,809 3,506,521 2,950,566 55 - Community Services 824,176 1,630,344 1,940,328 2,689,603 2,816,673 64 - Sewer 6,485,839 7,371,846 6,330,406 24,785,339 38,289,718 35,659,404 42,205,053 48,232,508 77,337,860 95,052,490
Net Operating Results 2,187,249 (3,520,585) 4,134,940 (29,674,006) (45,646,836) City of Pinole 43

Fiscal Year (FY) 2024/25 Operating 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: $49,405,654
Salaries and
Wages,
13,358,623 , 14%
Employee Benefits,
9,215,306 , 10%
Professional/Admin
Svcs, 13,817,937 ,
15%
Other Operating ,
1,741,338 , 2%
Materials and
Supplies,
1,796,444 , 2%
Interdepartmental
Charges, 918,158 ,
1%
Capital Outlay,
47,111,147 , 50%
Debt Service,
2,247,675 , 2%
Transfers Out,
4,036,301 , 4%
All Funds Expenditures by Category: $95,052,490
City of Pinole 44

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – All Funds
City Council,
223,801 , 0%
City Manager,
668,675 , 1%
City Clerk, 716,860
, 1%
City Treasurer,
10,163 , 0%
City Attorney,
330,035 , 0%
Finance
Department,
1,018,458 , 1%
Human Resources,
880,781 , 1%
Non-Departmental,
5,722,052 , 6%
Information
Systems, 0 , 0%
Cable Access TV,
831,104 , 1%
Police Department,
12,278,930 , 13%
Fire Department,
6,433,461 , 7%
Public Works,
20,943,753 , 22%
Community
Development,
2,967,041 , 3%
Community
Services,
2,876,467 , 3%
Sewer, 38,341,349
, 41%
All Funds Expenditures by Department: $95,052,490
City of Pinole 45

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – All Funds
Page intentionally blank
City of Pinole 46

Fiscal Year (FY) 2024/25 Operating 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 3,265,034 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 1,869,611 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 1,869,581 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 1,864,058 2,235,000 2,285,000 5% 314 - Franchise Taxes 751,598 788,146 875,058 794,658 794,658 498,251 794,658 850,000 7% 315 - Other Taxes 795,839 929,466 898,797 890,714 890,714 728,187 897,514 924,599 4% Other Tax/Transient Occupancy Tax 446,105 487,687 456,288 453,200 453,200 296,161 460,000 460,000 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 31,119 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 77,991 120,780 190,687 108,700 108,700 239,571 315,016 251,700 132% 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 83,992 108,377 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 18,713 23,890 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 78,796 82,493 11,500 -32% 384 - Other Revenue 3,788 35,606 5,969 7,560 7,560 3,131 10,144 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 16,501,551 24,122,306 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 General Reserve 4,071,404 - - - - 514,370 0% Sources Total 22,046,397 22,867,595 29,418,810 25,598,123 25,809,123 16,501,551 26,367,786 27,890,013 8% Fund: 100 - General Fund
Expenditures
Division: 110 - City Council Total: 215,352 215,904 200,496 212,212 215,412 142,717 215,412 202,459 -6% Division: 111 - City Manager Total: 603,505 527,117 567,995 590,960 602,710 396,116 562,710 685,348 14% Division: 112 - City Clerk Total: 243,065 327,468 511,112 624,354 624,354 465,065 624,354 719,241 15% Division: 113 - City Treasurer Total: 8,286 8,375 8,268 8,727 8,727 7,358 8,727 10,159 16% Division: 114 - City Attorney Total: 489,955 406,476 330,354 320,428 320,428 183,631 320,428 297,031 -7% 114 - City Attorney Services 763,076 833,500 899,583 596,245 596,245 453,908 596,245 581,131 -3% 114 - City Attorney Indirect Cost Allocations (273,121) (427,024) (569,229) (275,817) (275,817) (270,277) (275,817) (284,100) 3% Division: 115 - Finance Department Total: 571,900 560,362 657,774 849,436 1,032,468 695,657 1,032,468 968,500 -6% Division: 116 - Human Resources Total: 292,727 377,614 749,748 888,227 888,227 605,322 888,227 890,840 0% Division: 117 - General Government Total: 1,387,531 1,306,126 1,420,199 990,238 990,238 1,166,930 1,166,548 1,059,644 7% Administrative Total 3,812,321 3,729,442 4,445,947 4,484,582 4,682,564 3,662,796 4,818,874 4,833,222 3% Division: 221 - Police Operations Total: 3,802,334 4,433,521 5,034,933 5,440,241 5,440,241 4,720,554 5,440,241 6,610,171 22% Division: 222 - Police Support Services Total: 1,087,828 1,118,708 1,416,777 1,494,478 1,534,219 1,174,916 1,534,219 1,585,286 3% Division: 223 - Dispatch WBCC Total: 1,988,812 2,215,114 2,379,569 2,315,202 2,315,202 1,886,142 2,315,202 2,556,181 10% Division: 231 - Fire Total: 4,604,922 3,992,507 5,045,833 3,842,727 3,867,477 3,144,056 3,867,477 3,582,500 -7% Public Safety Total 11,483,896 11,759,851 13,877,112 13,092,647 13,157,138 10,925,669 13,157,138 14,334,138 9% Division: 341 - Administration/Engineering Total: 151,103 219,407 408,987 655,551 629,014 360,576 629,014 621,695 -1% Division: 342 - Road Maintenance Total: 32,157 62,776 152,163 625,824 625,824 144,046 455,824 486,770 -22% Division: 343 - Facility Maintenance Total: 513,141 552,239 650,885 1,025,442 1,066,942 514,528 726,942 930,957 -13% Division: 345 - Park Maintenance Total: 253,021 276,594 291,821 372,315 372,315 247,515 372,315 356,946 -4% Public Works Total 949,421 1,111,016 1,503,855 2,679,132 2,694,095 1,266,665 2,184,095 2,396,368 -11% Division: 461 - Planning Total: 10,583 64,712 65,951 16,713 16,713 7,844 16,713 17,204 3% Division: 465 - Code Enforcement Total: 162,921 198,324 226,172 281,912 273,178 181,812 273,178 393,764 44% Division: 466 - Economic Development Total: - 145 106,482 306,992 309,992 174,930 309,992 148,726 -52% Community Development Total 173,504 263,181 398,605 605,617 599,883 364,587 599,883 559,694 -7% Division: 551 - Recreation Admin Total 253,414 352,653 43600 43,600 1,237 13,600 3,500 -92% Division: 560 - Library Services Total: - - - 182,585 182,585 - 182,585 202,430 11% Division: 561 - Animal Control Services Total: - - - 169,701 169,701 122,003 169,701 220,935 30% Recreation Total - 253,414 352,653 395,886 395,886 123,240 365,886 426,865 8% 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 16,953,989 21,736,983 23,186,394 5% 499 - Transfers Out 921,762 2,667,216 1,936,750 1,590,275 1,657,275 764,520 1,657,275 777,800 -53% Expenditure Total: 17,899,511 20,392,855 23,113,943 23,459,246 23,797,948 17,718,509 23,394,258 23,964,194 1% City of Pinole 47

Fiscal Year (FY) 2024/25 Operating 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 2,450 377 500 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 1,150,326 -32% Division: 222 - Police Support Services Total: 330,507 - - - - - - 0% Division: 231 - Fire Total: 457,612 682,546 899,363 780,955 780,955 566,669 780,955 1,478,192 89% 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 1,525,708 2,059,670 5,910,968 138% 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 - - - -100% Administrative Total 674,146 693,076 729,636 789,550 789,550 650,677 785,950 785,950 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 89,468 114,852 126,602 10% Division: 231 - Fire Total: 367,274 425,909 741,990 948,303 948,303 739,538 948,303 1,372,769 45% Public Safety Total 540,731 585,760 888,843 1,063,155 1,086,914 852,765 1,086,914 1,499,371 38% Division: 341 - Administration/Engineering Total: 59,825 70,077 70,569 225,317 373,692 53,821 123,888 107,033 -71% Division: 342 - Road Maintenance Total: 66,590 153,392 87,133 1,035,210 1,035,210 529,342 605,566 855,156 -17% Division: 343 - Facility Maintenance Total: 165,352 352,421 229,730 3,356,097 3,668,686 369,671 403,188 1,898,987 -48% Division: 344 - NPDES Storm Drain Total: 5,562 28,290 2,626 1,332,098 1,332,098 355,515 375,410 1,450,000 9% Division: 345 - Park Maintenance Total: 88,836 109,297 266,143 610,440 612,065 431,383 532,860 260,000 -58% Division: 642 - Sewer Collections Total: - 50,563 - - - - - - 0% Public Works Total 386,165 764,039 656,200 6,559,162 7,021,751 1,739,732 2,040,912 4,571,176 -35% 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 - - - -100% Recreation Total 8,727 19,215 12,600 25,850 25,850 - - 15,300 -41% Expenditure Total: 1,609,769 2,062,091 2,287,278 8,457,717 8,944,065 3,243,173 3,913,776 6,891,797 -23% General Fund and Measure S Expenditure Total 21,410,314 25,058,131 27,591,266 34,397,708 35,222,758 22,487,390 29,367,704 36,766,959 4% General Fund and Measure S Net Results 636,083 (2,190,536) 1,827,544 (8,799,585) (9,413,635) (5,985,839) (2,999,918) (8,876,946) Fund Balance, July 1 12,197,773 12,833,856 10,643,320 12,470,864 12,470,864 12,470,864 9,470,946 Fund Balance, June 30 12,833,856 10,643,320 12,470,864 3,671,279 3,057,229 9,470,946 594,000 Fund: 150 - General Reserve Fund
Revenue
370 - Interest and Investment Income 35,654 (249,883) 181,770 165,300 165,300 360,570 425,570 309,000 87% 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 1,190,090 309,000 -67% Expenditures - Transfers Out 514,370 0%
Expenditure Total: 514,370
Fund: 150 - General Reserve Net Results 35,654 699,832 832,695 929,820 929,820 1,125,090 1,190,090 (205,370) Fund Balance, July 1 7,457,116 7,492,770 8,192,601 9,025,297 9,025,297 9,025,297 10,215,387 Fund Balance, June 30 7,492,770 8,192,601 9,025,297 9,955,117 9,955,117 10,215,387 10,010,017 City of Pinole 48

Fiscal Year (FY) 2024/25 Operating 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 1,033,764 749,659 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 1,046,400 803,276 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 1,980,986 436,051 896,963 2,203,073 11% Expenditure Total: 1,376,992 489,964 523,854 1,980,986 1,980,986 436,051 896,963 2,203,073 11% Fund: 200 - Gas Tax Fund Net Results (570,927) 372,787 402,567 (934,586) (934,586) 367,225 194,318 (1,156,673) Fund Balance, July 1 927,444 356,517 729,304 1,131,871 1,131,871 1,131,871 1,326,189 Fund Balance, June 30 356,517 729,304 1,131,871 197,285 197,285 1,326,189 169,516 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 Results 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: 143,643 154,595 187,468 482,009 482,009 378,292 482,009 547,869 14% Expenditure Total: 143,643 154,595 187,468 482,009 482,009 378,292 482,009 547,869 14% Fund: 203 - Public Safety Augmentation Fund Net Results 45,074 106,275 63,701 (240,156) (240,156) (205,245) (222,498) (298,014) 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 60,378 Fund: 204 - Police Grants Fund
Revenue
324 - Other Grants - - - - - - - 0%
384 - Other Revenue - - - - 252 - 0%
Revenue Total: - - - - - 252 - - 0%
399 - Transfers In 29,428 - - - - - - 0%
Sources Total 29,428 - - - - 252 - - 0%
Expenditures
Division: 227 - Police Grants Total: 85,999 - - - - - - - 0% Expenditure Total: 85,999 - - - - - - - 0%
Fund: 204 - Police Grants Net Results (56,571) - - - - 252 - - 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 City of Pinole 49

Fiscal Year (FY) 2024/25 Operating 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 13,649 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 25,712 57,064 46,500 0% Expenditures
Division: 227 - Police Grants Total: 565 9,219 10,028 21,595 21,595 11,028 21,595 21,886 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 56,886 1% Fund: 205 - Traffic Safety Fund Net Results 27,676 16,848 21,785 (10,095) (10,095) 14,684 469 (10,386) Fund Balance, July 1 207,302 234,979 251,826 273,612 273,612 273,612 274,081 Fund Balance, June 30 234,979 251,826 273,612 263,517 263,517 274,081 263,695 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: 98,192 113,750 127,057 339,864 339,864 243,604 339,864 295,613 -13% Expenditure Total: 98,192 113,750 127,057 339,864 339,864 243,604 339,864 295,613 -13% Fund: 206 - Supplemental Law Enforcement Svc Fund Net Results 59,615 43,063 48,062 (173,264) (173,264) (38,320) (134,580) (120,613) Fund Balance, July 1 269,337 328,953 372,015 420,077 420,077 420,077 285,497 Fund Balance, June 30 328,953 372,015 420,077 246,813 246,813 285,497 164,884 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 0
Division: 117 - General Government Total: 2,222 - - - - - - - 0% Division: 342 - Road Maintenance Total: 10,000 - 13,693 13,693 10,474 13,693 8,003 -42% Division: 344 - NPDES Storm Drain Total: 272,838 287,082 293,563 361,076 361,076 279,820 305,258 362,301 0% Expenditure Total: 275,059 297,082 293,563 374,769 374,769 290,294 318,951 370,304 -1% Fund: 207 - NPDES Storm Water Fund Net Results (14,579) (40,791) 38,938 (121,347) (121,347) (145,552) (65,529) (117,032) Fund Balance, July 1 16,432 1,853 (38,938) 0 0 0 (65,529) Fund Balance, June 30 1,853 (38,938) 0 (121,347) (121,347) (65,529) (182,561) 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: 26,358 103,253 172,373 169,290 186,200 139,570 186,200 196,300 5% Division: 553 - Tiny Tots Total: 41,022 124,659 123,524 141,596 112,012 72,222 112,012 112,010 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 49,628 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: 162,400 390,592 457,276 489,867 498,221 304,336 447,268 504,106 1% 399 - Transfers In 624,721 950,998 1,098,343 799,131 799,131 - 1,382,391 751,300 -6% 399 - Transfers In from Section 115 Pension Fund 7,334 0% Sources Total 794,455 1,341,590 1,555,619 1,288,997 1,297,351 304,336 1,829,659 1,255,406 -3% Expenditures
Division: 117 - General Government Total: 7,987 7,549 7,068 - - 5,379 5,379 7,500 0% Division: 551 - Recreation Administration Total: 273,358 532,479 538,111 825,617 901,260 519,254 691,147 889,649 -1% Division: 552 - Senior Center Total: 201,229 399,599 500,492 626,187 653,493 401,801 533,297 662,265 1% Division: 553 - Tiny Tots Total: 102,241 141,106 159,932 193,758 195,104 147,154 195,104 257,975 32% Division: 554 - Youth Center Total: 110,557 111,936 149,571 335,802 323,016 158,373 208,428 359,078 11% Division: 555 - Day Camp Total: 20,453 25,228 33,561 - - - - - 0% Division: 556 - Performing Arts Total: - - 109 - - - - - 0% Division: 557 - Swim Center Total: 88,099 137,822 181,576 153,900 194,994 132,674 175,268 205,540 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 1,365,692 1,808,623 2,382,008 5% Fund: 209 - Recreation Fund Net Results (28,982) (23,674) (26,524) (846,267) (970,516) (1,061,356) 21,036 (1,126,602) Fund Balance, July 1 58,144 29,162 5,488 (21,036) (21,036) (21,036) (0) Fund Balance, June 30 29,162 5,488 (21,036) (867,303) (991,552) (0) (1,126,603) City of Pinole 50

Fiscal Year (FY) 2024/25 Operating 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 40,000 109,795 160,000 250,000 40,000 -64% 332 - Permits 264,128 480,430 496,068 477,883 477,883 521,710 665,290 476,916 0% 341 - Review Fees 205,875 356,319 517,211 404,669 404,669 414,747 517,469 403,275 0% 342 - Other Fees 31,877 65,442 192,423 425,288 425,288 187,962 265,833 433,117 2% 343 - Abatement Fees - - - - - - - 0%
344 - Impact Fees 1,443 572 402 30,636 30,636 816 1,000 29,218 -5% 351 - Fines and Forfeitures - - 8,902 20,000 20,000 25,678 35,378 20,000 0% 370 - Interest and Investment Income (422) 3,072 (18,196) 7,000 7,000 (2,735) - 7,000 0% 383 - Reimbursements - - 32 - - - - - 0%
384 - Other Revenue - - - 6,000 6,000 15 100 6,000 0%
Revenue Total: 502,902 905,836 1,216,842 1,411,477 1,481,272 1,308,192 1,735,070 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 1,802,070 1,482,526 -4% Expenditures 0
Division: 461 - Planning Total: 422,064 749,792 1,097,149 926,760 919,026 644,998 851,434 684,934 -25% Division: 462 - Building Inspection Total: 565,540 1,035,536 1,113,151 1,224,667 1,372,181 955,133 1,271,087 1,357,387 -1% Expenditure Total: 987,604 1,785,329 2,210,300 2,151,428 2,291,208 1,600,131 2,122,521 2,042,321 -11% Fund: 212 - Building & Planning Net Results (292,702) (398,442) (993,458) (739,951) (742,936) (291,938) (320,451) (559,795) Fund Balance, July 1 158,389 (134,313) (532,755) (1,526,213) (1,526,213) (1,526,213) (1,846,664) Fund Balance, June 30 (134,313) (532,755) (1,526,213) (2,266,165) (2,269,150) (1,846,664) (2,406,460) 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: 210,444 106,591 122,104 174,358 174,358 102,211 121,804 167,498 -4% Expenditure Total: 210,444 106,591 122,104 174,358 174,358 102,211 121,804 167,498 -4% Fund: 213 - Refuse Management Fund Net Results (142,801) (41,533) (52,942) (108,298) (108,298) (53,115) (55,744) (101,438) Fund Balance, July 1 335,177 192,376 150,843 97,901 97,901 97,901 42,157 Fund Balance, June 30 192,376 150,843 97,901 (10,397) (10,397) 42,157 (59,281) 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 74,136 164,381 144,796 -12% 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 74,136 289,381 144,796 -75% Fund: 214 - Solid Waste Fund Net Results 305,231 199,862 285,590 (221,381) (221,381) 374,897 176,210 223,204 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 2,748,228 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 94,952 195,466 111,564 -43% Division: 342 - Road Maintenance Total: - 10,073 138,839 826,253 826,253 337,670 826,253 1,501,317 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 1,614,881 58% Fund: 215 - Measure C and J Fund Net Results 235,609 268,266 (183,077) 128,538 128,538 114,641 246,162 (462,624) 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 City of Pinole 51

Fiscal Year (FY) 2024/25 Operating 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 Results - - - - - - - - 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 15,273 20,544 -50% Expenditure Total: - 29,000 22,348 41,236 41,236 14,000 15,273 20,544 -50% Fund: 225 - Asset Seizure-Adjudicated Fund Net Results 779 (29,766) (21,479) (41,236) (41,236) (12,438) (13,711) (20,544) Fund Balance, July 1 86,562 87,341 57,576 36,097 36,097 36,097 22,386 Fund Balance, June 30 87,341 57,576 36,097 (5,139) (5,139) 22,386 1,842 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 Results 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 29,674 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 1,039,594 176,981 179,453 1,039,594 0% Expenditures
Division: 343 - Facility Maintenance Total: - - - 425,000 425,000 - - 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 0% Expenditure Total: - - - 1,348,000 1,348,000 55,083 58,000 1,623,000 20% Fund: 276 - Growth Impact Fund Net Results 32,567 2,441,826 638,210 (308,406) (308,406) 121,898 121,453 (583,406) Fund Balance, July 1 227,432 259,999 2,701,824 3,340,034 3,340,034 3,340,034 3,461,487 City of Pinole 52

Fiscal Year (FY) 2024/25 Operating 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 47,518 -21% Division: 464 - Housing Administration Total: 44,092 50,199 558,818 278,881 278,881 61,863 278,881 276,033 -1% Expenditure Total: 44,092 97,581 609,107 339,254 339,254 105,304 339,254 323,551 -5% Fund: 285 - Housing Assets for Resale Net Results 15,998 (89,379) 457,585 (284,254) (284,254) 39,206 (189,744) (268,551) 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 7,745,673 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 - - 14,999 0% Expenditure Total: 11,268 656 - 15,002 15,002 - - 14,999 0% Fund: 317 - Pinole Valley Caretaker Fund Net Results (18) (656) - (2) (2) - - 1 Fund Balance, July 1 (309) (327) (983) (983) (983) (983) (983) Fund Balance, June 30 (327) (983) (983) (985) (985) (983) (982) 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 36,869 118,654 1,773,289 0% 332 - Permits - - - - - - - - 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 2,064,683 303,502 410,048 2,064,683 0% Expenditures
Division: 342 - Road Maintenance Total: 448,469 569,001 182,662 2,232,004 2,232,004 179,322 400,000 3,687,304 65% Expenditure Total: 448,469 569,001 182,662 2,232,004 2,232,004 179,322 400,000 3,687,304 65% Fund: 325 - City Street Improvements Net Results (48,050) 306,126 363,793 (208,715) (167,321) 124,180 10,048 (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 1,926,831 City of Pinole 53

Fiscal Year (FY) 2024/25 Operating 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: 327 - Parks Grants (Measure WW) Fund
Revenue
323 - State Grants - - - 189,758 189,758 - 189,758 - -100% 370 - Interest and Investment Income 83 (285) (283) - - 376 376 - 0% Revenue Total: 83 (285) (283) 189,758 189,758 376 190,134 - Expenditures
Division: 345- Park Maintenance Total: - - 193,383 - - 183 183 - 0% Expenditure Total: - - 193,383 - - 183 183 - 0%
Fund: 327 - Parks Grants (Measure WW) Fund Net Results 83 (285) (193,666) 189,758 189,758 193 189,951 - Fund Balance, July 1 25,437 25,521 25,236 (168,429) (168,429) (168,429) 21,522 Fund Balance, June 30 25,521 25,236 (168,429) 21,329 21,329 21,522 21,522 Fund: 377 - Arterial Streets Rehabilitation Fund
Revenue
322 - Federal Grants 41,275 541,463 - - - - - 0%
399 - Transfers In 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 0% Revenue Total: 250,000 291,275 791,463 250,000 250,000 250,000 250,000 250,000 0% Expenditures
Division: 342 - Road Maintenance Total: 236,007 1,029,962 80,213 758,624 758,624 8,066 50,000 895,000 18% Expenditure Total: 236,007 1,029,962 80,213 758,624 758,624 8,066 50,000 895,000 18% Fund: 377 - Arterial Streets Rehabilitation Fund Net Results 13,993 (738,687) 711,250 (508,624) (508,624) 241,934 200,000 (645,000) Fund Balance, July 1 774,582 788,574 49,887 761,137 761,137 761,137 961,137 Fund Balance, June 30 788,574 49,887 761,137 252,513 252,513 961,137 316,137 Fund: 500 - Sewer Enterprise Fund
Revenue
344 - Impact Fees - - - - - - - 0%
363 - Sewer Enterprise Charges 7,414,842 7,764,868 7,831,703 9,154,209 9,154,209 4,844,720 9,154,209 10,164,403 11% 370 - Interest and Investment Income 44,066 (196,765) 401,683 100,000 100,000 744,621 744,621 200,000 100% 383 - Reimbursements 22,234 3,046 - - - 42,000 42,000 - 0% 384 - Other Revenue 366 - - - - - - 0%
392 - Proceeds from Sale of Property 67,262 - - - 9,608 9,608 - 0% Revenue Total: 7,481,142 7,638,777 8,233,386 9,254,209 9,254,209 5,640,949 9,950,438 10,364,403 12% 399 - Transfers In from Section 115 Pension Fund - 0%
Sources Total 7,481,142 7,638,777 8,233,386 9,254,209 9,254,209 5,640,949 9,950,438 10,364,403 12% Expense
Division: 117 - General Government Total: 16,643 12,191 33,588 - - 17,477 17,477 - 0% Division: 641 - Sewer Treatment Plant/Shared Total: 4,355,345 4,718,679 3,774,932 9,791,938 9,791,938 3,283,525 6,685,341 11,883,156 21% Division: 642 - Sewer Collections Total: 1,055,212 1,295,873 1,332,177 12,785,925 12,785,925 1,080,465 4,002,925 24,109,993 89% Division: 643 - Sewer Projects/Shared Total: 4,275 - - - - - - 85,000 100% Division: 644 - WPCP Equipment/Debt Service Total: 621,332 596,719 576,372 1,607,476 1,607,476 518,292 1,607,476 1,611,568 0% Expense Total: 6,052,806 6,623,463 5,717,069 24,185,339 24,185,339 4,899,758 12,313,219 37,689,718 56% Fund: 500 - Sewer Enterprise Fund Net Results 1,428,336 1,015,314 2,516,317 (14,931,130) (14,931,130) 741,191 (2,362,781) (27,325,315) Fund Balance, July 1 14,291,969 15,720,305 16,735,619 19,251,937 19,251,937 19,251,937 16,889,155 Fund Balance, June 30 15,720,305 16,735,619 19,251,937 4,320,807 4,320,807 16,889,155 (10,436,159) Fund: 505 - Cable Access TV Fund
Revenue
314 - Franchise Taxes 25,359 21,934 18,756 52,972 26,486 12,950 26,486 26,486 0% 365 - Cable TV Charges 223,342 216,837 277,903 316,956 316,956 93,704 142,231 179,047 -44% 370 - Interest and Investment Income - 1,297 - - - - - - 0% 383 - Reimbursements 341 - - - - - - - 0%
384 - Other Revenue - - - 5,000 5,000 79 5,000 3,000 -40% 399 - Transfers In 174,853 197,184 222,755 160,124 160,124 - 387,924 160,000 0% Revenue Total: 423,895 437,252 519,414 535,052 508,566 106,733 561,641 368,533 -28% 399 - Transfers In from Section 115 Pension Fund - - - - - - - - 0% Sources Total 423,895 437,252 519,414 535,052 508,566 106,733 561,641 368,533 -28% Expense
Division: 119 - Cable Access TV Total: 391,792 306,964 346,275 473,459 473,459 289,524 385,247 830,672 75% Division: 120 - Cable Access-Community Services Total: - 72 1,713 1,713 150 1,713 - -100% Division: 121 - Cable Access-Contract Services Total: 132,383 156,258 206,884 206,884 139,697 186,262 - -100% Expense Total: 391,792 439,347 502,606 682,056 682,056 429,370 573,222 830,672 22% Fund: 505 - Cable Access TV Net Results 32,104 (2,095) 16,808 (147,004) (173,490) (322,638) (11,581) (462,139) Fund Balance, July 1 (35,235) (3,132) (5,227) 11,581 11,581 11,581 (0) Fund Balance, June 30 (3,132) (5,227) 11,581 (135,423) (161,909) (0) (462,139) Fund: 525 - Information Systems Fund
Revenue
393 - Debt Proceeds - 95,874 73,788 - - - - - 0%
399 - Transfers In - 196,169 - - - - 4,054 - 0%
Sources Total - 292,043 73,788 - - - 4,054 - 0%
Expense
Division: 118 - Information Systems Total: 702,008 792,558 1,277,727 1,513,621 1,629,662 1,127,700 1,618,704 1,529,418 -6% 461 - Indirect cost allocations (702,008) (696,684) (1,199,835) (1,513,621) (1,629,662) (1,120,968) (1,618,704) (1,529,468) -6% Expense Total: - 95,874 77,892 0 0 6,732 - (50) 0%
Fund: 525 - Information Systems Net Results: - 196,169 (4,104) (0) (0) (6,732) 4,054 50 Fund Balance, July 1 (196,169) (196,169) 0 (4,104) (4,104) (4,104) (50) City of Pinole 54

Fiscal Year (FY) 2024/25 Operating 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: 700 - Pension Fund
Revenue
370 - Interest and Investment Income 2,792,382 (2,248,500) 820,773 837,168 837,168 1,104,824 1,104,824 700,000 -16% 399 - Transfers In 0 0 0 0 0 - 0 0%
Revenue Total: 2,792,382 (2,248,500) 820,773 837,168 837,168 1,104,824 1,104,824 700,000 -16% Expense
Division: 115 - Finance Total: - - 78,164 50,000 50,000 56,283 56,283 50,000 0% Division: 117 - General Government Total: 86,587 87,037 - - - - - - 0% Sub-Total: 86,587 87,037 78,164 50,000 50,000 56,283 56,283 50,000 0% 499 - Transfers Out 1,352,111 1,061,736 2,160,518 2,245,480 2,245,480 - 2,245,480 2,425,000 8% Expense Total: 1,438,698 1,148,773 2,238,682 2,295,480 2,295,480 56,283 2,301,763 2,475,000 8% Fund: 700 - Pension Fund Net Results 1,353,684 (3,397,273) (1,417,910) 787,168 (1,458,312) 1,048,541 (1,196,939) (1,775,000) Fund Balance, July 1 18,088,811 19,442,495 16,045,223 14,627,313 14,627,313 14,627,313 13,430,374 Fund Balance, June 30 19,442,495 16,045,223 14,627,313 15,414,481 13,169,001 13,430,374 11,655,374 Fund: 750 - Recognized Obligation Retirement Fund
Revenue
311 - Property Taxes 265,900 6,220,857 4,753,505 250,000 250,000 145,458 250,000 - 0% 370 - Interest and Investment Income 3,185 (27,548) 48,474 - - 63,676 63,676 - 0% 392 - Proceeds from Sale of Property 342,326 - - - - - - 0% 393 - Loan/Bond Proceeds 12,681 5,131 - 5,000 5,000 - 5,000 - 0% 399 - Transfers In - (839,901) - - - - - - 0%
Revenue Total: 281,766 5,700,865 4,801,979 255,000 255,000 209,134 318,676 - 0% Expense
Division: 463 - Successor Agency to RDA Total: 352,370 1,008,557 669,797 251,177 251,177 3,774,780 251,177 - 0% Expense Total: 352,370 1,008,557 669,797 251,177 251,177 3,774,780 251,177 - 0% Fund: 750 - Recognized Obligation Retirement Fund Net Results (70,603) 4,692,309 4,132,182 3,823 3,823 (3,565,645) 67,499 - City of Pinole 55

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – All Funds
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City of Pinole 56

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – General Fund Long-Term Financial Forecast

GENERAL FUND LONG-TERM FINANCIAL FORECAST
The City periodically updates its Long-Term Financial Plan (LTFP). As part of the LTFP, the City creates a long-term forecast of baseline General Fund revenues and expenditures. Below find the twenty-year General Fund forecast that will be incorporated into the next LTFP.

City of Pinole 57

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – General Fund Long-Term Financial Forecast City of Pinole 58

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – General Fund Long-Term Financial Forecast City of Pinole 59

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – General Fund Long-Term Financial Forecast Page intentionally blank
City of Pinole 60

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – Budgeted Positions

BUDGETED POSITIONS
Through the budget, the City Council authorizes the City’s hiring of employees to fill positions. Below find a table illustrating the positions included in the FY 2024/25 budget.

City of Pinole 61

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – Budgeted Positions
Department FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25

CITY MANAGER
City Manager 1.00 1.00 1.00 1.00 1.00
Assistant City Manager 1.00 0.00 0.00 0.00 0.00
Management Analyst 1.00 1.00 0.00 0.00 0.00
Assistant to the City Manager 0.00 0.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 0.20 0.20
Total Full-Time Equivalents (FTEs) 4.00 3.00 3.00 2.20 2.20

CITY CLERK
City Clerk 1.00 1.00 1.00 1.00 1.00
Deputy City Clerk 0.00 1.00 1.00 1.00 1.00
Administrative Assistant, part-time 0.48 0.48 1.00 1.00 1.00 Total Full-Time Equivalents (FTEs) 1.48 2.48 3.00 3.00 3.00

FINANCE DEPARTMENT
Finance Director 1.00 1.00 1.00 1.00 1.00
Accountant 1.00 1.00 1.00 1.00 1.00
Accounting Specialist 1.00 1.00 1.00 1.00 1.00
Accounting Technician, part-time 0.48 0.48 0.48 0.00 0.00 Administrative Assistant 0.00 0.00 0.00 0.75 0.75
Total Full-Time Equivalents (FTEs) 3.48 3.48 3.48 3.75 3.75

HUMAN RESOURCES
Human Resources Director 0.00 1.00 1.00 1.00 1.00
Human Resources Analyst 0.00 0.00 1.00 1.00 1.00
Human Resources Specialist 1.00 1.00 0.00 0.00 0.00
Human Resources Technician 0.00 0.00 1.00 1.00 1.00
Administrative Assistant 0.00 0.00 0.00 0.05 0.05
Total Full-Time Equivalents (FTEs) 1.00 2.00 3.00 3.05 3.05

POLICE DEPARTMENT
SWORN
Police Chief 1.00 1.00 1.00 1.00 1.00
Police Lieutenant 2.00 2.00 2.00 2.00 2.00
Police Sergeant 6.00 6.00 7.00 7.00 6.00
Police Officer 19.00 19.00 20.00 20.00 18.00
Sub-total Sworn 28.00 28.00 30.00 30.00 27.00

NON-SWORN
Administrative Secretary 1.00 1.00 1.00 1.00 1.00
Community Safety Specialist 1.00 1.00 1.00 1.00 1.00
Community Service Officer 0.96 2.00 2.00 2.00 2.00
Crossing Guards, part-time/temporary 0.25 0.25 0.25 0.25 0.25 Dispatcher 11.00 11.00 10.00 10.00 10.00
Lead Dispatcher 1.00 1.00 2.00 2.00 2.00
Police Property Specialist 1.00 1.00 1.00 1.00 1.00
Police Records Specialist 2.00 2.00 2.00 2.00 2.00
Sub-total Non-Sworn 18.21 19.25 19.25 19.25 19.25
Total Full-Time Equivalents (FTEs) 46.21 47.25 49.25 49.25 46.25 City of Pinole 62

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – Budgeted Positions

FIRE DEPARTMENT
SWORN
Fire Chief 1.00 1.00 1.00 0.00 0.00
Battalion Chief 1.00 1.00 1.00 0.00 0.00
Fire Captain 3.00 5.00 5.00 0.00 0.00
Fire Engineer 3.00 3.00 3.00 0.00 0.00
Fire Fighter/Paramedic 3.00 3.00 6.00 0.00 0.00
Fire Fighter 3.00 3.00 0.00 0.00 0.00
Sub-total Sworn 14.00 16.00 16.00 0.00 0.00

NON-SWORN
Management Analyst 1.00 1.00 1.00 0.00 0.00
Sub-total Non-Sworn 1.00 1.00 1.00 0.00 0.00
Total Full-Time Equivalents (FTEs) 15.00 17.00 17.00 0.00 0.00

PUBLIC WORKS
Public Works Director 0.00 0.00 1.00 1.00 1.00
Development Services Director/City Engineer 0.50 1.00 0.00 0.00 0.00 Senior Project Manager 1.00 1.00 0.00 0.00 0.00
Capital Improvement and Environmental Program Manager 0.00 0.00 1.00 1.00 0.00 Associate Civil Engineer 0.00 0.00 1.00 1.00 0.00
Public Works Specialist 1.00 1.00 2.00 2.00 2.00
Management Analyst 0.00 1.00 1.00 1.00 1.00
Administrative Coordinator (Shared with CDD) 0.00 0.00 0.50 0.50 0.00 Public Works Manager 1.00 1.00 1.00 1.00 1.00
Public Works Maintenance Supervisor 2.00 3.00 3.00 3.00 3.00 Public Works Maintenance Workers 7.00 8.00 8.00 8.00 8.00 Park Caretaker 0.25 0.25 0.25 0.25 0.25
Treatment Plant Manager 1.00 1.00 1.00 1.00 1.00
Water Pollution Control Plant Operation Supervisor 1.00 1.00 1.00 1.00 1.00 WWTP Senior Operator 0.00 0.00 1.00 1.00 1.00
WWTP Operator 5.00 5.00 4.00 4.00 4.00
Laboratory Analyst II 1.00 1.00 1.00 1.00 1.00
Laboratory Technician I 1.00 1.00 1.00 1.00 1.00
WWTP Senior Maintenance Mechanic 0.00 0.00 0.00 0.00 1.00 WWTP Maintenance Mechanic 1.00 2.00 2.00 2.00 1.00
Water Pollution Control Plant Intern 0.48 0.48 0.48 0.48 0.48 Total Full-Time Equivalents (FTEs) 23.23 27.73 30.23 30.23 27.73

COMMUNITY DEVELOPMENT
Development Services Director/City Engineer 0.50 0.00 0.00 0.00 0.00 Community Development Director 0.00 1.00 1.00 1.00 1.00 Planning Manager 1.00 1.00 1.00 1.00 1.00
Senior Building Inspector 1.00 1.00 0.00 0.00 0.00
Building Official 0.00 0.00 1.00 1.00 1.00
Building Inspector 1.00 1.00 0.00 0.00 0.00
Building Inspector I/II 0.00 0.00 1.00 1.00 1.00
Code Enforcement Officer 1.00 1.00 0.00 0.00 0.00
Code Enforcement Officer I/II 0.00 0.00 1.00 1.00 1.00
Permit Technician 2.00 2.00 0.00 0.00 0.00
Permit Technician I/II/III 0.00 0.00 2.00 2.00 2.00
Administrative Coordinator (Shared with Public Works) 0.00 0.00 0.50 0.50 0.00 Total Full-Time Equivalents (FTEs) 6.50 7.00 7.50 7.50 7.00

COMMUNITY SERVICES DEPARTMENT
City of Pinole 63

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – Budgeted Positions

RECREATION
Community Services Director 0.00 1.00 1.00 1.00 1.00
Recreation Manager 1.00 1.00 1.00 1.00 1.00
Food Services Specialist 0.00 0.00 0.00 0.00 0.75
Cook, part-time/regular 0.75 0.75 0.75 0.75 0.00
Recreation Coordinator 2.60 2.60 3.50 3.50 3.50
Recreation Leader 2.88 2.88 2.88 2.88 3.51
Recreation Leader [Tiny Tots] 1.13 1.13 1.13 1.13 0.00
Rental Facility Custodian, part-time/temporary 1.65 1.65 1.65 1.65 1.65 Senior Recreation Leader 1.50 1.50 1.50 1.50 2.00
Total Full-Time Equivalents (FTEs) 11.50 12.50 13.40 13.40 13.41

PINOLE COMMUNITY TELEVISION (PCTV)
Cable Access Coordinator 1.00 1.00 1.00 1.00 1.00
Cable Access Technician 1.00 1.00 1.00 1.00 1.00
Cable Equipment Operators 0.75 0.75 0.75 0.75 0.75
Total Full-Time Equivalents (FTEs) 2.75 2.75 2.75 2.75 2.75 GRAND TOTAL ALL DEPARTMENTS 115.15 125.19 132.61 115.13 109.14 City of Pinole 64

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – Labor Allocations
Labor Cost Allocations ($)
City of Pinole 65

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Revenue and Expenditure Summaries – Labor Allocations
Labor Cost Allocations (%)
City of Pinole 66

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets
Department Budgets
This section contains detailed information for the City’s organizational units, its departments. The budget summaries illustrate how the City’s various funding sources are allocated to individual departments to fund their specific activities and programs.

The department sections are arranged in the following order:
• Elected Officials
o City Council
o City Treasurer
• Appointed Officials
o City Manager
o City Attorney
o City Clerk
• Administration
o Finance
o Human Resources
• Public Safety
o Police
o Fire
• Public Works
• Community Development
• Community Services
• General Government
The following information is provided below in each department budget section:
• Mission;
• Major services and functions;
• FY 2023/24 key accomplishments;
• FY 2025/25 key priorities and projects;
• Significant special projects for FY 2025/26 – FY 2028/29; • Major changes in FY 2024/25 budget;
• Position summary;
• Budget summaries at the department and division levels; and • Major non-personnel expense details.

City of Pinole 67

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets
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City of Pinole 68

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Council

CITY COUNCIL
Mission
The mission of the City Council is to use the tools at its disposal to create a safe, healthy, and prosperous community. In February 2020, the City Council adopted the City of Pinole Strategic Plan 2020 – 2025, which contained the following vision, mission, and goals for the City.

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

2. Financially Stable

3. Vibrant and Beautiful

4. High Performance
Major Services and Functions
The primary role of the City Council is to create local laws to support a safe, healthy, and prosperous community. The City Council also creates a vision and goals for the community, approves policies for the conduct of municipal affairs, and appropriates City funds through the budget process to support City programs and services. The City Council holds regularly scheduled meetings, hearings, and study sessions to receive citizens’ input and conduct the City's business in a public forum. Council Members represent the City at local, regional, and State organizations. The five-member City Council is elected at large and serves four-year overlapping terms. The City Council appoints one of its members to serve as the Mayor each year. The City Council also serves as the governing body of the Successor Agency to the Pinole Redevelopment Agency (“Successor Agency”), and appoints members of the community to serve on various boards and commissions. The City Council appoints three City officers: the City Manager, City Attorney, and City Clerk.

FY 2023/24 Key Accomplishments
• Recognized numerous individuals, community organizations, and causes for their contributions to Pinole and society
City of Pinole 69

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Council
• Analyzed and approved a new five-year fire and emergency medical service agreement with the Contra Costa County Fire Protection District ("Con Fire") • Researched a potential local ballot measure to transition to a charter city and establish an increased real property transfer tax (RPTT) • Approved an Economic Development Strategy
• Approved a Communication and Engagement Plan
• Adopted a new City of Pinole Local Roadway Safety Plan (LRSP) • Approved a new 223-unit multifamily housing development on Fitzgerald Avenue ("Pinole Vista" apartment complex)
• Approved a preliminary design for the replacement of the San Pablo Avenue bridge between Pinole and Hercules
• Provided direction on and authorized the submittal of the draft 2023-2031 Housing Element Update
• Provided direction to staff on new City events, such as a Pinole Pride (civic/anniversary and LBGT) event in June 2023
• Provided direction on safety improvements on the Tennent Avenue corridor • Established a Project Labor Agreement (PLA) Ad Hoc Subcommittee • Improved the capital planning process by providing direction to staff on a capital projects prioritization methodology
• Authorized the sale of surplus City properties
• Adopted resolutions taking positions on key policy issues • Adopted ordinances changing City laws on certain key issues • Appropriated funding for a new Property and Facilities Master Plan • Provided funding and direction on transportation safety capital projects FY 2024/25 Key Priorities and Projects
• Create new or updated ordinances to support a safe, healthy, and prosperous community
• Continue to recognize individuals, organizations, and causes through proclamations and resolutions
• Continue to advocate for the City in regional and State policy matters • Continue to review and approve City policies and service models that will improve City efficiency and effectiveness
• Provide leadership and oversight of the implementation of the Strategic Plan • Consider development applications that will improve the community • Provide direction and adopt updates to the City General Plan Safety and Health and Environmental Justice elements
• Create an updated Long-Term Financial Plan that determines how to address the City’s unfunded liabilities
• Establish a process to quickly respond to advocacy opportunities regarding proposed State legislation
• Direct staff on the redevelopment of “Community Corner” (lot at the corner of San Pablo Avenue and Tennent)
• Review City’s use of its Section 115 Pension Trust
City of Pinole 70

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Council
• Continue to expand relationships with elected officials in neighboring cities, special districts, and at the State and federal levels
Significant Special Projects for FY 2025/26 through FY 2028/29 • Create new or updated ordinances to support a safe, healthy, and prosperous community
Major Changes in FY 2024/25 Budget
There are no major changes in the FY 2024/25 budget compared to the FY 2023/24 budget.

Position Summary
There are no staff positions budgeted for the City Council department. Support to the City Council is provided by City staff budgeted in other departments, such as the City Manager, City Attorney, City Clerk, and others.

City of Pinole 71

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Council

CITY COUNCIL BUDGET SUMMARY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2023/24 FY 2024/25 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-24
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 215,904 200,496 171,528 215,412 202,459 (12,953) -6% Measure S 2014 - 106 - 9,202 - - - - 0%
Total 215,904 209,697 171,528 215,412 202,459 (12,953) -6%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages -401 48,302 45,581 31,287 33,750 33,750 - 0% Employee Benefits - 410 53,393 42,818 45,414 42,550 57,637 15,087 26% Total Personnel 101,696 88,399 76,701 76,300 91,387 15,087 17% Services and Supplies
Professional & Administrative Services - 135,565 139,226 92,420 140,355 127,555 (12,800) -10% Other Operating Expenses -43 921 1,384 1,289 1,030 1,030 - 0% Total Services and Supplies 136,486 140,609 93,709 141,385 128,585 (12,800) -10% Capital Outlay
Asset Acquisition/Improvement - 47 130 - 15,000 15,000 - (15,000) -100% Total Capital Outlay 130 - 15,000 15,000 - (15,000) -100% Indirect Cost Allocations
Administrative Credits - 46121 (24,463) (21,392) (16,769) (19,675) (19,825) (150) 1% General Liability Insurance - 46201 2,054 2,082 2,887 2,402 2,312 (90) -4% Total Indirect Cost Allocations (22,408) (19,311) (13,882) (17,273) (17,513) (240) 1% Total 215,904 209,697 171,528 215,412 202,459 (12,953) -6%

EXPENDITURES BY PROGRAM
City Council - 110 215,904 209,697 171,528 215,412 202,459 (12,953) -6% Total 215,904 209,697 171,528 215,412 202,459 (12,953) -6% City of Pinole 72

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Council

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2023/24 FY 2024/25
42101 Professional Services -$ 10,000 $
City Council Retreat/Planning Workshop $ 10,000
42201 Office Expense $ 500 $ 500
4230X Travel and Training $ 25,380 $ 25,380
ABAG Delegate $ 250
CCC Mayor's Conference monthly dinners (24 @ $70) 1,680 Council Member 1 Discretionary Travel/Training Allocation 4,250 Council Member 2 Discretionary Travel/Training Allocation 4,250 Council Member 3 Discretionary Travel/Training Allocation 4,250 Council Member 4 Discretionary Travel/Training Allocation 4,250 East Bay Division meetings (12 @ $50) 600
Mayor Discretionary Travel/Training Allocation 4,250
Mayor travel expenses 600
Other identified City sponsored events 250
Various dinners/award ceremonies 750
42401 Memberships $ 21,785 $ 23,485
ABAG dues $ 5,500
Contra Costa Mayor's Conference membership & exp. 1,400 LAFCO dues 6,300
League of CA Cities 7,685
League of California Cities East Bay Division 400
National League of Cities 1,700
Other Memberships 500
42514 Special Department Expense $ 92,690 $ 68,190
City Council meetings recorded by PCTV $ 56,490
Mayoral Celebration expense 400
Misc. supplies and food for meetings 1,000
Other special department expenses 1,000
Stipends for High School Student Internship Program (up to 2) 8,700 West County Mayor's Breakfast meetings 600
Total Professional/Administrative Services $ 127,555
4310X Utilities $ 1,030 $ 1,030
Gas/Electric $ 980
Water 50
47103 Furniture $ 15,000 -$
Council office furniture $0
City of Pinole 73

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Council
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City of Pinole 74

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Treasurer

CITY TREASURER
Mission
The mission of the City Treasurer is to, in collaboration with the Finance Director, ensure that all City funds are received, deposited, disbursed, and invested effectively in accordance with the City’s Investment Policy and Generally Accepted Accounting Principles (GAAP).

Major Services and Functions
The City Treasurer provides input to the Finance Director on quarterly investment reports that the Finance Director creates for the City Council. The reports include reconciled bank balances, the type and amount of investments and deposits of City funds, the institution in which these deposits are made, market values, maturity dates, and rates of interest. In addition, the City Treasurer reviews the weekly check run and is one of the authorized City counter signatories of checks in an amount of $5,000 or greater. The City’s Investment Policy prioritizes safety, liquidity, and yield. The City Treasurer is an elected position and serves a four-year term.

FY 2023/24 Key Accomplishments
• Collaborated with the Finance Director to provide quarterly investment reports to the City Council and to achieve the Investment Policy priorities of safety, liquidity, and yield
• Collaborated with the Finance Director to ensure that all City funds were received, deposited, disbursed, and invested effectively in accordance with the City’s Investment Policy and GAAP
FY 2024/25 Key Priorities and Projects
• Continue to collaborate with the Finance Director on investment management and treasury functions
Major Changes in FY 2024/25 Budget
There are no major changes in the FY 2024/25 budget compared to the FY 2023/24 budget.

Position Summary
There are no staff positions budgeted for the City Treasurer department. Support to the City Treasurer is provided by City staff budgeted in other departments, primarily the Finance Department.

City of Pinole 75

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Treasurer

CITY TREASURER BUDGET SUMMARY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2023/24 FY 2024/25 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-24
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 8,375 8,268 9,016 8,727 10,159 1,432 14% Total 8,375 8,268 9,016 8,727 10,159 1,432 14%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 8,427 7,306 2,793 3,000 3,000 - 0% Employee Benefits - 410 1,197 2,860 6,983 7,410 7,526 116 2% Total Personnel 9,624 10,166 9,776 10,410 10,526 116 1% Services and Supplies
Professional & Administrative Services -
42 911 459 627 760 760 - 0%
Total Services and Supplies 911 459 627 760 760 - 0%
Indirect Cost Allocations
Admin Credits - 46121 (2,341) (2,542) (1,644) (2,656) (1,333) 1,323 -99% General Liability Insurance - 46201 182 185 257 213 206 (7) -3% Total Indirect Cost Allocations (2,160) (2,357) (1,387) (2,443) (1,127) 1,316 -117% Total 8,375 8,268 9,016 8,727 10,159 1,432 14%

EXPENDITURES BY PROGRAM
City Treasurer - 113 8,375 8,268 9,016 8,727 10,159 1,432 14% Total 8,375 8,268 9,016 8,727 10,159 1,432 14%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2023/24 FY 2024/25
42301 Travel & Training $ 400 $ 400
Misc. training $ 400
42401 Memberships $ 110 $ 110
CSMFO Dues $ 110
42506 Bonds $ 250 $ 250
Bond for City Treasurer position $ 250
Total Professional/Administrative Services $ 760
City of Pinole 76

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager

CITY MANAGER
The City Manager department is comprised of the following divisions:
• Administration and Programs; and
• Information Technology
Mission
The mission of the City Manager’s office (department) is to support the City Council in its policy development and to oversee all City staff and operations to ensure efficient and effective service delivery.

Major Services and Functions
The City of Pinole is organized under a “council-manager” form of operation. This form of operations consists of an elected City Council that is responsible for policymaking and a professional City Manager, appointed by the Council, who is responsible for carrying out the policies of the Council and overseeing City operations. In addition to overseeing City operations, the City Manager’s office also performs or coordinates some specific functions on behalf of the entire City organization, including the following:
• Communication and engagement
• Intergovernmental relations
• Information technology
• Strategic planning and organizational assessment
The Information Technology Division maintains hardware and software throughout the City organization. The Division collaborates with other City departments to conduct business process re-engineering and to select and implement appropriate technology to meet City needs. The Division manages information services citywide. The City contracts with a private firm, Precision IT Consulting, for managed IT services, including network administration, security, equipment and software maintenance, and end user support.

Precision IT provides two full-time on-site technicians to address short-term and longterm work requests.

FY 2023/24 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Supported the City Council in its development of policy on key community issues • Supported City departments in the implementation of a number of process improvements and new policies
• Worked with local, regional, State, and federal agencies to advance Pinole's interests
• Created written policies and procedures on numerous administrative matters City of Pinole 77

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager
• Initiated an internal diversity, equity, and inclusion (DEI) program Strategic Plan Strategies
• Successfully supported the transition of the Pinole Fire Department to be operated under Contra Costa Fire Protection District
• Implemented many IT projects, including significantly improving network security • Implemented a Communication and Engagement Plan, which is a Strategic Plan strategy
• Expanded communication and engagement with the community through the use of new tools and techniques
• Increased engagement with community and civic organizations, neighboring cities, and special districts
• Launched a new website Content Management System (CMS) and mobile application
FY 2024/25 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) • Assess City operations and implement improvements for diversity, equity, and inclusion (DEI)
Strategic Plan Strategies
• Complete the Strategic Plan strategy of developing an interagency legislative advocacy program (Goal 4, Strategy 7)
• Complete priority projects as outlined in the 2021/22-2025/26 Information Technology (IT) Plan
Significant Special Projects for FY 2025/26 through FY 2028/29 • Complete Strategic Plan strategies
Major Changes in FY 2024/25 Budget
The City Manager department Administration and Programs division budget for FY 2023/24 includes funding for Diversity, Equity, and Inclusion (DEI) consulting, intergovernmental affairs consulting, grant management consulting, and communication and engagement consulting, all related to high-priority City initiatives in these areas. The Information Technology division budget includes a number of projects identified in the City’s IT Plan.

Position Summary
City of Pinole 78

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager
Position 2020/21 2021/22 2022/23 2023/24 2024/25
City Manager 1.00 1.00 1.00 1.00 1.00
Assistant City Manager 1.00 0.00 0.00 0.00 0.00
Management Analyst 1.00 1.00 0.00 0.00 0.00
Assistant to the City Manager 0.00 0.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 0.20 0.20
Total 4.00 3.00 3.00 2.20 2.20
Note that the Administrative Assistant position has been partially allocated to other departments in FY 2023/24 and FY 2024/25 to reflect their primary tasks, including with the Finance Department, more clearly.

City of Pinole 79

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager

CITY MANAGER BUDGET SUMMARY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2023/24 FY 2024/25 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-24
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 527,117 567,995 489,309 602,710 685,348 82,638 12% Total 527,117 567,995 489,309 602,710 685,348 82,638 12%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 362,626 443,050 518,507 505,525 531,071 25,546 5% Overtime - 402 1,714 3,813 4,686 177 342 165 48%
Employee Benefits - 410 297,436 320,989 191,665 324,181 298,206 (25,975) -9% Total Personnel 661,777 767,852 714,858 829,883 829,619 (264) 0% Services and Supplies
Professional & Administrative Services -
42 175,750 164,870 68,963 200,230 203,980 3,750 2%
Other operating Expenses - 43 1,278 1,892 1,761 1,425 1,425 - 0% Total Services and Supplies 177,028 166,762 70,724 201,655 205,405 3,750 2% Indirect Cost Allocations
Admin Credits - 46121 (338,727) (396,897) (338,502) (464,816) (386,081) 78,735 -20% General Liability Insurance - 46201 25,861 29,629 42,230 35,988 36,405 417 1% Total Internal Cost Allocations (312,866) (367,268) (296,273) (428,828) (349,676) 79,152 -23% Capital Outlay
Asset Acquisition/Improvement - 47 1,176 649 - - - - 0% Total Capital Outlay 1,176 649 - - - - 0%
Total 527,117 567,995 489,309 602,710 685,348 82,638 12%

EXPENDITURES BY PROGRAM
City Manager - 111 527,117 567,995 489,309 602,710 685,348 82,638 12% Total 527,117 567,995 489,309 602,710 685,348 82,638 12%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2023/24 FY 2024/25
42101 Professional Services $ 156,750 $ 154,000
Communication and Engagement Consulting $ 40,000
EOP Training (citywide) 20,000
DEI Consulting 40,000
Graphic Art Services 6,000
Misc. Consulting 20,000
Procurement and Research Services 28,000
City of Pinole 80

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager
42107 Equipment Maintenance $ 100 $ 100
$ 100
42201 Office Expense $ 29,055 $ 35,955
Copier Supplies $ 1,000
Mass Mailing Services 17,255
Misc Office Expense 800
Office Supplies 8,000
Other Office Expenses 5,000
Outreach Materials (branded) 3,500
42203 UPS/FedEx/Misc Shipping 400
4230X Travel and Training $ 7,300 $ 7,300
League of Cities or Other Trainings $ 1,600
Mayor's Conference monthly dinners 600
Miscellaneous Meetings 1,200
Other Misc. Training 1,500
League of Cities or other training related travel 2,400 42401 Memberships $ 3,875 $ 3,875
Bay Area News Group Subscription $ 550
CAPIO Membership 200
CCC Public Managers Association 500
CCMF Membership 200
ICMA Membership 2,150
MISAC Membership 200
Municipal Management Association (MMANC) 75
42506 Bonds $ 350 $ 350
Bonds (CM & ACM) $ 350
42514 Special Department Expense $ 2,800 $ 2,400
Flowers for funerals and Special Occations $ 300
Miscellaneous 2,000
Notary Fees and Supplies 100
Total Professional/Administrative Services $ 203,980
4310X Utilities $ 1,425 $ 1,425
43103 Gas/Electric $ 1,300
43102 Water 125
City of Pinole 81

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager

INFORMATION SYSTEMS BUDGET SUMMARY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2023/24 FY 2024/25 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-24
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 548,604 901,644 677,721 1,090,314 1,039,312 (51,002) -5% Measure S-2014 Fund - 106 - - - - - - #DIV/0!
Recreation Fund - 209 55,886 70,113 61,834 117,529 131,321 13,792 11% Building and Planning Fund - 212 46,877 139,817 261,024 227,773 174,734 (53,039) -30% Sewer Enterprise Fund - 500 53,850 75,936 74,676 140,834 161,263 20,429 13% Cable Access TV Fund - 505 23,910 35,051 72,807 92,252 65,903 (26,349) -40% Total 729,127 1,222,561 1,148,061 1,668,703 1,572,533 (96,170) -6%

EXPENDITURES BY CATEGORY
Services and Supplies
Professional & Administrative Services -
42 463,062 716,266 1,091,540 1,213,881 1,169,699 (44,182) -4% Other Operating Expenses - 43 197,415 221,846 220,092 201,726 149,966 (51,760) -35% Total Services and Supplies 660,476 938,111 1,311,631 1,415,607 1,319,665 (95,942) -7% Capital Outlay
Asset Acquisition/Improvement - 47* 107,122 217,868 80,571 217,655 209,754 (7,901) -4% Total Capital Outlay 107,122 217,868 80,571 217,655 209,754 (7,901) -4% Debt Service
Debt Principal - 48101 23,255 108,731 - - - - 0%
Debt Interest - 48102 1,705 13,017 - - - - 0%
Total Debt Service 24,960 121,748 - - - - 0%
Indirect Cost Allocations
Administrative Debits - 46122 32,443 22,726 32,730 39,042 43,065 4,023 9% Information Systems (IS) Charges -
46124 (729,127) (1,222,561) (1,148,061) (1,668,704) (1,572,533) 96,171 -6% Total Indirect Cost Allocations (696,684) (1,199,835) (1,115,331) (1,629,662) (1,529,468) 100,194 -7% Total 95,874 77,892 276,871 3,600 (49) (3,649) 0%

EXPENDITURES BY PROGRAM
Information Systems - 118 800,041 1,300,453 1,424,931 1,672,304 1,572,484 (99,820) -6% Total 800,041 1,300,453 1,424,931 1,672,304 1,572,484 (99,820) -6% *See CIP
City of Pinole 82

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2023/24 FY 2024/25
42101 Professional Services $ 614,550 $ 633,055
ClientFirst Trackit Support $ 75,000
Cybersecurity Assessment 15,000
Fiber Replacement Youth/Senior Center/Corp yard 60,000
Labor to Update Versatile Software (carryover) 2,000
Misc. IT Consulting/projects/assessment (carryover) 25,000 Precision IT Managed Services 396,500
VOIP System Implementation & Training 14,135
Website CMS Update 45,420
42105 Network Maintenance $ 75,344 $ 77,951
Network servers and hardware maintenance, including professional callouts.

AWS hosting for Smart Geotech $ 1,910
Contra Costa County ACCJIN Network Fee 30,158
Data backup protection for City Hall servers 13,045
Data backup protection for Public Safety servers 10,927 Firewall Maintenance for Public Safety 1,638
Sophos Firewall Annual Maintenance & Support CH 3,801
Sophos Endpoint Protection for workstations and servers 10,601 Website Annual Hosting 4,560
Wi-Fi Service 1,312
42106 Software Maintenance $ 330,582 $ 260,186
Adobe software for PCTV $ 646
Applicant Tracking System (NeoGov) 6,000
Axon Cloud Storage for PD body cameras 16,391
CrimeView desktop support 3,277
Critical Reach maintenance 545
ESRI- Ainfo, Aedito, Aview maintenance 21,855
FileOnQ Support & maintenance 3,596
Form 700 e-submission Software 3,500
Laserfiche Annual Maintenance/License 16,148
OCV LLC Mobile Application 9,990
Onboarding System License (NeoGov) 10,000
PD Computer Mgmt. Software 2,403
Public Records Management 6,180
Public Input Engagement Software 15,575
RecDesk Software 5,562
Scala License for PCTV 2,001
Selectron Software Annual 12,000
Trackit Software Annual 51,292
Tyler Incode License & Maintenance 68,000
Versatile Express & Retention Support (Zasio) 4,506
Zoll Fire RMS Support (Station 73) 720
42107 Equipment Maintenance $ 48,252 $ 48,252
Copier Lease and Maintenance (Xerox) $ 45,131
Mailing System Meter Lease (Pitney Bowes) 2,060
Printer Repair Service 1,061
City of Pinole 83

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager
42203 Shipping and Mailing $ 9,779 $ 18,110
Citywide Postage & Shipping $ 16,000
Postage Equipment 2,110
42510 Software Purchase & Subscriptions $ 131,774 $ 132,145 Adobe Acrobat $ 19,000
Agenda Management Software 19,491
Canva Teams Subscription 1,500
Copware Site License 300
Docusign Subscription 22,000
Livescan maintenance 10,609
ManageEngine MDM (PD) 745
Microsoft Visio 300
Mobile Devise management 3,000
Office 365 G3 License (150 Licenses) 36,000
PD background checks (TLO, Transunion) 1,400
Pinole Municode 500
Realquest maintenance 9,000
Zoom Licenses (21 users, 4 webinar) 8,300
Total Professional/Administrative Services $ 1,169,699
43101 Communications $ 201,726 $ 149,966
AT&T voice service $ 17,704
Global Wireless Communications 1,400
Tiny Tots solar 618
Verizon cell service 64,915
VOIP Telecom Service 30,729
43105 Cable 2,500
43106 Citywide Internet Services 22,500
43106 Internet service for the Corp Yard 9,600
47102 Computer Equipment $ 217,655 $ 209,754
36" Monitor for Plan Review Kiosk $ 3,200
City Hall UPS Refresh 7,400
Conference Room Monitors and Computers 4,452
Emergency Power to City Hall 20,000
Firewall Replacement (CH & Public Safety) 25,000
iPad for Building Inspection 1,100
Livescan Machine Replacement 6,000
New Laptops 3,600
Refresh EOC System 26,852
Replace 51 workstations 109,650
Senior Center Check-in Kiosk 2,500
MEASURE S - 2014 FUND - 106
42510 Software Purchase & Subscriptions $ 3,600 $ -
Laserfiche Software training carryover $ -
47201 Improvements/Building -$ -$
IN2102 Municipal Broadband Feasibility -$

INFORMATION SYSTEMS CHARGES FOR COMMUNICATION & TECHNOLOGY 46124 IS Charges for Communication & Technology $ (1,668,704) $ (1,572,264) Finance [100-115] $ (9,643)
General Government [100-117] (386,598)
Police Services [100-222] (422,555)
Police Dispatch [100-223] (71,919)
Fire [100-231] (3,341)
Public Works [100-341] (139,655)
Code Enforcement [100-465] (5,421)
Community Services [209-551] (131,296)
Planning [212-461] (8,621)
Development Services [212-462] (166,100)
Sewer WPCP [500-641] (82,795)
Sewer Collection (CY) [500-642] (78,430)
PCTV [505-119] (65,890)
City of Pinole 84

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager

PINOLE COMMUNITY TELEVISION
The PINOLE COMMUNITY TELEVISION is a division of Community Services. PCTV is comprised of the following subdivisions:
• Administration and Programs: and
• Public Broadcasting
Mission
The mission of Pinole Community Television (PCTV) is to provide quality video recording, production, and broadcasting and video and audio services to the City, other organizations, and the community.

Major Services and Functions
PCTV operates the City’s public, educational, and governmental (PEG) cable television program, which involves broadcasting the City’s public meetings and recording, producing, and broadcasting a limited number of significant community events on the local television channels dedicated by City’s franchise cable television providers:

Comcast (channels 26 and 28) and AT&T Uverse (channel 99 submenu Pinole Community TV).

Through PEG, PCTV broadcasts content to the community on its dedicated local cable channels, via live stream on the City website and the City’s mobile app. The division supports the community by broadcasting content that is accessible, independent from political and commercial influence, and distinctively local. PCTV holds a key role in broadcasting important public safety information, and in the event of an emergency, through our regional broadcast systems.

PCTV provides audio, visual, and production services to City departments. PCTV is responsible for the operation, maintenance and storage of the portable movie screen that is used for movies in the park events. PCTV frequently works with the City Manager department on communications-related services and projects.

PCTV has service agreements with other public agencies (El Cerrito, Benicia, and WestCAT) to record, produce, and broadcast those agencies’ public meetings. In addition, the division also provides recording and production services to private parties on a fee for service basis.

The department generates revenue primarily through internal billing of services provided to City departments, franchise fees, contract service fees, donations, and community service fees.

FY 2023/24 Key Accomplishments
City of Pinole 85

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager
Baseline Work (Including Staff-Initiated Special Projects) • PCTV staff continues to maintain operations.
• Completed and initiated the Pinole Drone policy and began documenting Pinole through the use of the donated drone.
• Initiated the conversion of the Pinole Council Chambers to High-Definition (HD) quality.
• Completed a full year of The Beat of Pinole a Mayoral update broadcast and continued production of monthly episodes.
• Expanded training for the PCTV Part Time Staff.
• Managed the resources to facilitate the Movies in the Park. • Initiated E-waste management of tools that have outlived their useful life expectancy.
• Covered and broadcasted National Night Out, Tree lighting ceremony, The Pinole Classic Car Show, Pride Day, Earth Day, Pinole Pride. • Furthered use of the Zoom format and adapted for hybrid meetings supporting all public Pinole meetings with live and an on-air replay for City Council, Planning Commission and other City meetings
• Continued integration of live YouTube simulcasting of all meetings including Closed Captioning in the YouTube replay services.
• Converted the Council Chambers back to in person meetings with Zoom interface for consultants, staff, public, and Council as needed.
• Successfully transitioned to council meeting livestream using agenda, meetings, and minutes software (CivicClerk) and implemented chapter bookmarking through the new software.
• Reviewed and updated hourly rates and fees. Created a PCTV Fee Calculation reference sheet.
• Revised the PCTV Manual.

Strategic Plan Strategies
• Successfully supported the Communication and Engagement Plan, needs of the City of Pinole with the Beat of Pinole.
• Implemented IT storage management recovering over a TB of space on the main Pinole City network.

FY 2024/25 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) • Maintain PCTV’s on air status and coverage of Pinole Government meetings. • Hire and train two cable technicians.
• Replace obsolete equipment and dispose of e-waste
City of Pinole 86

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager
• Update existing outdated equipment allowing for High Definition (HD) Wide Screen resolution pending Comcast’s upgrade of their system.
• Create a master plan for PCTV to define mission, activities, staffing, equipment, and fee structure.
• Hire a consulting firm to evaluate the entire broadcasting network system to include use of new technology for efficiency and effective broadcasting.

Strategic Plan Strategies
• Provide media (photography and videography) services to the City of Pinole to enhance communications.

Significant Special Projects for FY 2025/26 through FY 2028/29 • Perform a community needs assessment to identify broadcast, programming, community media, production (and other) services and programs desired by the community.
• Convert the full pass-through configuration of the PCTV channels to HD in both the Council Chambers and the PCTV Master Control (MC).
• Acquire and integrate the necessary hardware for the HD conversions. • Acquire content distribution software to increase PCTV viewership via media streaming channels.
• Facilitate the projector/screen replacement and camera in the council chambers. • Revise and implement the PCTV sponsorship program to generate funding for PEG-related activities.

Major Changes in FY 2024/25 Budget
The exponential need to replace costly equipment that has far outlived its useful life expectancy prompted PCTV to create the FY 2024/25 budget by sourcing unused PEG funds that date back to 2016. PEG funds are either franchise equipment funds or PEG fees that were not expended for PEG uses in prior years, but are designated to be used specifically for Public, Educational, or Governmental access related expenses.

PCTV has created a three-year equipment plan to fund the conversion to HD and replace items that have outlived their useful life expectance. The plan includes the upgrading of the display wall or projector screen to a video display wall system, replacement of the Character Generators (graphics for live coverage, meetings), wireless audio systems for the Chambers, updated assisted listening systems meeting the ADA requirements, editing tools, a variety of HD components, and the replacement of the Master Control systems updated with Closed Captioning and improved streaming solutions. The plan also includes enhancements to mobile production equipment that will improve coverage of City and community events.

PCTV has reconciled revenue entries to reflect the current client base which has resulted in decreased revenue projections for FY 2024/25. In 2023, due to unforeseen City of Pinole 87

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager
circumstances, one of PCTV’s clients did not renew its contract. PCTV is working on a service agreement template that can be used for fee-for-service requests that will allow for greater flexibility for future clients. PCTV is also working to add value to its existing services by expanding viewership to internet streaming channels (such as Apple TV) and by providing high-definition and high quality video production with newer equipment.

Lastly, PCTV will be revising its sponsorship program to supplement funding support for the production of high-quality public, educational, and governmental access related programming and related expenses for the benefit of the Pinole community. PCTV aims to launch the revised sponsorship program by the end of Q1 of FY 2024/25.

Position Summary
Position 2020/21 2021/22 2022/23 2023/24 2024/25
Cable Access Coordinator 1.00 1.00 1.00 1.00 1.00
Cable Access Technician 1.00 1.00 1.00 1.00 1.00
Cable Equipment Operators,
PT/Temp 0.75 0.75 0.75 0.75 0.75
Total 2.75 2.75 2.75 2.75 2.75
City of Pinole 88

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager

CABLE ACCESS TV

EXPENDITURE SUMMARY
FY 2021/22 FY 2022/23 FY 2022/23 FY 2024/24 FY 2024/25 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-24
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
Cable Access Television Fund - 505 439,347 502,606 429,370 682,056 831,104 149,048 18% Total 439,347 502,606 429,370 682,056 831,104 149,048 18%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages -401 195,973 225,354 171,732 226,479 248,443 21,964 9% Overtime - 402 936 1,218 1,248 4,000 4,044 44 1%
Employee Benefits - 410 146,254 172,981 140,915 178,382 228,854 50,472 22% Total Personnel 343,163 399,553 313,895 408,861 481,341 72,480 15% Services and Supplies
Professional & Administrative Services - 42 -174 10,052 1,263 81,019 52,170 (28,849) -55% Other Operating Expenses - 43 3,382 6,995 5,590 6,818 6,818 - 0% Materials & Supplies - 44 142 128 - 350 350 - 0%
Total Services and Supplies 3,350 17,174 6,853 88,187 59,338 (28,849) -49% Capital Outlay
Asset Acquisition/Improvement - 47 24,709 14,063 1,230 50,387 207,005 156,618 76% Total Capital Outlay 24,709 14,063 1,230 50,387 207,005 156,618 76% Indirect Cost Allocations
Admin Credits - 46121 (132,383) (145,623) (119,609) (157,964) - 157,964 -100% Admin Debits - 46122 164,826 167,113 135,933 183,931 - (183,931) -100% IS Charges - 46124 23,910 35,051 72,807 92,252 65,903 (26,349) -40% Legal Charges - 46126 330 784 - - - - 0%
General Liability Insurance -46201 11,442 14,492 18,262 16,402 17,517 1,115 6% Total Indirect Cost Allocations 68,125 71,816 107,392 134,621 83,420 (51,201) -61% Total 439,347 502,606 429,370 682,056 831,104 149,048 18%

EXPENDITURES BY PROGRAM
Cable Access Television 439,347 502,606 429,370 682,056 831,104 149,048 18% Total 439,347 502,606 429,370 682,056 831,104 149,048 18% [1] PEG funded
City of Pinole 89

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Manager

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2023/24 FY 2024/25
42101 Professional Services 66,256$ 37,000$
Marketing Strategies and Development $ 12,000
PCTV Master Plan 25,000
42106 Software Maintenance 2,416$ 1,805$
Scala Annual License $ 1,805
42107 Equipment Maintenance 3,516$ 3,516$
Equipment repair $ 422
Equipment repair parts 2,813
Loaner equipment 281
42108 Maintenance Structure/Imp 2,721$ 2,721$
Cleaning supplies $ 500
Elevator maintenance 1,200
HVAC maintenance 800
Pest control 221
42201 Office Expense $ 400 $ 400
4230X Travel and Training 3,923$ 3,923$
NAB Convention for two employees $ 3,017
Other Travel and Training 906
42514 Special Department Expense 1,787$ 2,805$
Misc. specialized supplies $ 1,191
Other Special Dept Expenses 1,014
Univorm/PCTV branded shirts/hats 600
Total Professional/Administrative Services $ 52,170
4310X Utilities 5,517$ 5,517$
43103 Gas and Electric $ 5,002
43102 Water 515
43201 Property Taxes 1,301$ 1,301$
$ 1,301
44301 Fuel $ 350 $ 350
47101 Equipment $48,000 205,000$
Assisted listening systems, ADA Council Chambers $ 3,500 Computer Graphics Generator CG Chambers/Studio 10,000
HD ammeras studio/live truck systems 60,000
HD conversion components for Council Chambers 34,000
Install HD projector/video wall system for Council 25,000 Mac Editor Desktop Station 6,000
Master Control automation, playout with CC system 48,000 Teleprompter systems 4,000
Wide camera chambers 3,500
Wireless display connection for Council Chambers 3,000
Wireless Mic system (4) chamber 8,000
47103 Furniture $2,387 2,005$
Office desk chairs $ 605
Studio furniture 1,400
City of Pinole 90

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Attorney

CITY ATTORNEY
Mission
The mission of the City Attorney is to provide quality, comprehensive legal representation to the City.

Major Services and Functions
The City Attorney is the Chief Legal Officer for the City. The City Attorney provides legal advice to the City Council, City officials, and staff. The City Attorney prepares and reviews ordinances, resolutions, and contracts for City Council consideration, and represents the City in legal actions, both affirmative claims and defense of claims brought against the City. The City Attorney also serves as general counsel for the Successor Agency for the Redevelopment Agency. The City Attorney plays a key role in risk management for the City of Pinole. The City Attorney prepares legal opinions at the request of the City Council and staff as needed and advises on all legal issues related to the City.

FY 2023/24 Key Accomplishments
• Advised City on compliance with evolving COVID related health orders, AB 361, and related workplace / labor issues
• Prepared organics reduction and recycling ordinance for City compliance with SB 1383
• Assisted staff with Code Enforcement matters, real property liens and securing Court ordered abatement warrants authorizing City correction of code violations • Updated City construction contract documents in compliance with Federal and State procurement requirements related to San Pablo Avenue Rehabilitation Project
• Chaired and coordinated multiple Municipal Code Update Subcommittee meetings • Advised on disposition of redevelopment surplus properties and development projects throughout the City
• Advised City Council on potential Charter City Ballot Measure and adjustment to Real Property Transfer Tax
• Managed and coordinated City defense, and affirmative litigation, related to PG&E Bankruptcy proceeding among other litigation matters and cases • Prepared update to City’s ordinance regulating the use and sale of fireworks FY 2024/25 Special Projects
• Prepare ordinances and resolutions to address City Council priorities • Advise City Council and prepare related materials for potential Charter City Ballot Measure
City of Pinole 91

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Attorney
• Provide legal assistance and advice in labor negotiations, grievances, employment, benefits, and HR related issues, as well as liability avoidance management practices
• Provide legal advice and representation to the City on development projects including multi-family housing developments, Pinole Shores II, and the sale of former RDA properties, and provide counsel to the City’s Planning Commission • Provide training on ethics, conflicts of interest and election related issues to the City Council, Commissioners, and staff
• Draft City Procurement Policy Procedures Manual
Significant Special Projects for FY 2025/26 through FY 2028/29 • Continue to update the Pinole Municipal Code to comply with evolving legal requirements, best practices, and City Council directives • Provided advice and counsel regarding compliance with new State laws to facilitate the development of housing, and assist the City with completion of the updated Housing Element
Major Changes in FY 2024/25 Budget
Anticipating the amount of legal services needed by the City in any given year is difficult. The proposed FY 2023/24 budget is a 2% increase over the current year’s budget and reflects an increase to legal fee rates per the legal services contract and an estimate of the number of hours that will be spent. Some legal costs incurred by the City are reimbursed to the General Fund and are not reflected in the proposed budget. Those include, but are not limited to, code enforcement, development projects and property dispositions, and successful defense of claims that have prevailing party attorney fee provisions. These reimbursements will help offset the actual cost of legal services for the City.

Position Summary
No personnel are directly assigned to this department. Legal services are provided to the City by a private law firm on a contract basis.

City of Pinole 92

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Attorney

CITY ATTORNEY BUDGET SUMMARY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2023/24 FY 2024/25 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-24
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 406,476 330,354 183,631 320,428 297,031 (23,397) -8% Measure S 2014 - 106 - - - 0%
Total 406,476 330,354 183,631 320,428 297,031 (23,397) -8%

EXPENDITURES BY CATEGORY
Legal Services
Attorney Services - 42102 833,500 899,583 456,464 596,245 581,131 (15,114) -3% Total Legal Services 833,500 899,583 456,464 596,245 581,131 (15,114) -3% Indirect Cost Allocations
Administrative Credits - 46121 (427,024) (569,229) (272,833) (275,817) (284,100) (8,283) 3% Total Indirect Cost Allocations (427,024) (569,229) (272,833) (275,817) (284,100) (8,283) 3% Total 406,476 330,354 183,631 320,428 297,031 (23,397) -8%

EXPENDITURES BY PROGRAM
City Attorney - 114 406,476 330,354 183,631 320,428 297,031 (23,397) -8% Total 406,476 330,354 183,631 320,428 297,031 (23,397) -8%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2023/24 FY 2024/25
42102 Attorney Services - General Fund $ 596,245 $ 581,131 General legal services for FY 2024/25 $581,131
City of Pinole 93

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Attorney
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City of Pinole 94

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Clerk

CITY CLERK
Mission
The City Clerk's mission is to fulfill the role as elections official, legislative administrator, and records manager for the City in an efficient, professional, and friendly manner; to provide outstanding support to the Council throughout the legislative process; and to serve the citizens of Pinole as an accessible and responsive representative of transparent and open government.

Major Services and Functions
The City Clerk is an appointed officer by the City Council and is responsible for preparing agenda packets, producing the official records of Council decisions, maximizing public access to municipal government, ensuring transparency to the public, and is the official custodian of the records of the City. The City Clerk serves as the Elections Official of the City and conducts all City elections; acts as a Compliance Officer for federal, state, and local statutes including the Political Reform Act, the Brown Act, and the Public Records Act. Some specific functions of the City Clerk’s office include the following:
• Provide accurate and timely minutes for the City Council and Finance Subcommittee
• City Council and Finance Sub-Committee agenda packet management • Serve as Elections Official and conduct all City elections in compliance with the CA Elections Code
• Coordinate Citywide Records Management Program and conduct semi-annual audit
• Streamline the paperless filing and electronic submission of Form 700 for FPPC filers
• Administration of the City’s Public Records Act Program • Codification of Pinole municipal code
• Provide excellent customer service to members of the community & staff FY 2023/24 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) ● Implemented a new agenda management and streaming platform for public meetings
● Implemented a new Commissioner Appreciation event
● Conducted recruitment process for various City advisory commissions ● Maintained the City Council legislative record including processing of 99 resolutions, 6 ordinances and 59 proclamations
● Improved tracking procedures for contract routing, claims, and other legal notices City of Pinole 95

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Clerk
● Oversaw and facilitated response to city-wide public records requests ● Partnered with the American Red Cross to host a staff and community blood drive
● Improved application procedures for Boards and Commissions by implementing an online application process that would also retain and track volunteer interest for future recruitments
FY 2024/25 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) ● Implement online filing software for financial disclosure forms (Form 700s) which are required by the Fair Political Practices Commission ● Continue implementation of agenda management software and expand use to Boards and Commissions
● Create handbook for City Council and Commissioners
● Adopt updated City-wide Retention Schedule
● Update City Clerk Department administrative policies and procedures ● Increase community engagement and hold voter registration events Significant Special Projects for FY 2025/26 through FY 2028/29 • Improve City-wide Records Management Program by working with departments to assess needs, digitize records, and improve retention and destruction practices Major Changes in FY 2024/25 Budget
The City Clerk budget for FY 2024/25 does not include any significant changes relative to the FY 2023/24 budget.

Position Summary
Position 2020/21 2021/22 2022/23 2023/24 2024/25
City Clerk 1.00 1.00 1.00 1.00 1.00
Deputy City Clerk 0.00 1.00 1.00 1.00 1.00
Administrative Assistant 0.48 0.48 1.00 1.00 1.00
Total 1.48 2.48 3.00 3.00 3.00
City of Pinole 96

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Clerk

CITY CLERK BUDGET SUMMARY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2023/24 FY 2024/25 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-24
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 327,468 511,112 569,391 624,354 719,241 94,887 13% Total 327,468 511,112 569,391 624,354 719,241 94,887 13%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 242,602 334,435 358,239 365,077 403,272 38,195 9% Employee Benefits- 410 61,021 115,140 162,023 171,849 193,593 21,744 11% Total Personnel 303,623 449,575 520,263 536,926 596,865 59,939 10% Services and Supplies
Professional &Administrative Services - 31,441 67,200 39,169 87,383 93,150 5,767 6% Other Operating Expenses - 43 1,379 2,052 1,911 1,600 1,600 - 0% Total Services and Supplies 32,820 69,252 41,079 88,983 94,750 5,767 6% Capital Outlay
Asset Acquisition/Improvement - 47 2,168 - 15,627 15,627 - (15,627) -100% Total Capital Outlay 2,168 - 15,627 15,627 - (15,627) -100% Indirect Cost Allocations
Admin Credits - 46121 (33,760) (37,095) (37,772) (43,162) - 43,162 100% Admin Debits - 46122 6,949 7,707 - - - - 0%
General Liability Insurance - 46201 15,670 21,672 30,194 25,980 27,626 1,646 6% Total Internal Cost Allocations (11,142) (7,716) (7,578) (17,182) 27,626 44,808 162% Total 327,468 511,112 569,391 624,354 719,241 94,887 13%

EXPENDITURES BY PROGRAM
City Clerk - 112 327,468 511,112 569,391 624,354 719,241 94,887 13% Total 327,468 511,112 569,391 624,354 719,241 94,887 13% City of Pinole 97

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – City Clerk

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2023/24 FY 2024/25
42101 Professional Services $ 44,673 $ 55,300
Citywide historical records project support $ 11,300
Filming and imaging of permanent records 2,000
Meeting minutes transcription 20,000
Pinole Municipal Code codification and update 2,000
Policies and procedures update support 20,000
42201 Office Expense $ 1,600 $ 1,600
Misc. office expenses & proclamations and certificates $1,600 4230X Travel and Training $ 12,225 $ 6,365
CCAC Annual Conference (2) $ 1,050
City Clerk's New Law/Election Seminar/Misc. Training (2) 2,400 IIMC Annual Conference 675
Regional Trainings (CCAC) (4) 500
Technical Training for Clerks 1,500
42303 Meal allowance 240
42401 Memberships $ 1,210 $ 1,210
CCAC Dues (2) $ 520
IIMC Member Dues (2) 540
MMANC Member dues (2) 150
42506 Bonds $ 175 $ 175
42514 Special Department Expense $ 27,500 $ 28,500
Boards & Commissions Recognition Event $ 3,500
Election 22,500
Public Notices 2,500
Total Professional/Administrative Services $ 93,150
4310X Utilities $ 1,600 $ 1,600
Gas/Electric $ 1,500
Water 100
4710X $ 15,627 -$
47106 Furniture for City Clerk Department Offices $ 5,000 City of Pinole 98

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Finance

FINANCE
Mission
The mission of the Finance Department is to provide the City with financial information necessary to ensure sound financial decisions and to ensure appropriate procedures to protect the City’s financial assets. This is accomplished through timely and effective preparation of the Annual Comprehensive Financial Report, Budget, quarterly financial and investment reports, and adequate financial controls.

Major Services and Functions
The Finance Department is responsible for accounting operations including accounts payable, accounts receivable, payroll processing, and audits; budget management and long-range financial planning; purchasing; treasury management; debt and bond administration; and business license administration. In addition, the Finance Department prepares the Recognized Obligation Payment Schedule (ROPS) for the Successor Agency to the Pinole Redevelopment Agency and submits the ROPS to the County and State agencies.

FY 2023/24 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Updated City’s Long Term Financial Plan and expanded to a 20-year financial forecast
• Adopted annual budget by June 30th
• Received an unqualified opinion for annual financial statements • Coordinated dissolution of the Successor Agency following the final payment and retirement of former Redevelopment debt
• Received California Society of Municipal Finance Officers Budget Excellence Award
• Received Government Finance Officers Association Excellence in Financial Reporting Award
• Participated in the sewer rate study
• Participated in the development impact fee study
• Increased response rate
Strategic Plan Strategies
• Supported the Fire Department in conducting a fiscal impact analysis as a requirement for the fire service agreement between the City and the Contra Costa County Fire Protection District
• Conducted a comprehensive fee study and cost allocation plan City of Pinole 99

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Finance
FY 2024/25 Special Projects
Baseline Work (Including Staff-Initiated Special Projects) • Expand Long-Term Financial Plan to a 20-year time horizon • Update and/or establish finance operating procedures, including comprehensive accounting manual
• Assist with automating processes, including implementation of an online payment platform
• Assist with developing an approach to funding infrastructure maintenance and improvements
Strategic Plan Strategies
• Assist with identifying, analyzing, and advancing revenue generating opportunities • Assist with establishing a program to evaluate grant opportunities and capacity Other Council-Directed Special Projects
• Research the process required to establish a fire prevention maintenance district Significant Special Projects for FY 2025/26 – FY 2028/29 • Assist with strategic financial planning to other City departments in the advancement of strategic plan strategies and special projects.

Major Changes in FY 2024/25 Budget
There are no major changes to the Finance department budget for FY 2023/24. However, the budget does reflect a position change. The vacant part-time Accounting Technician position has been removed and is replaced by 0.75 of the existing full-time Administrative Assistant who has been performing Accounting Technician duties and was previously entirely budgeted in the City Manager department.

Position Summary
Position 2020/21 2021/22 2022/23 2023/24 2024/25
Finance Director 1.00 1.00 1.00 1.00 1.00
Accountant 1.00 1.00 1.00 1.00 1.00
Accounting Specialist 1.00 1.00 1.00 1.00 1.00
Accounting Technician, PT 0.48 0.48 0.48 0.00 0.00
Administrative Assistant 0.00 0.00 0.00 0.75 0.75
Total 3.48 3.48 3.48 3.75 3.75
City of Pinole 100

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Finance

FINANCE BUDGET SUMMARY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2023/24 FY 2024/25 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-24
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 560,362 657,774 695,657 1,032,468 963,558 (68,911) -7% Measure S 2006 - 105 475 1,534 377 2,450 2,450 - 0%
Measure S 2014 - 106 175 2,434 677 2,450 2,450 - 0%
Pension Fund - 700 - 78,164 56,283 50,000 50,000 - 0%
Total 561,011 739,907 752,994 1,087,368 1,018,458 (68,911) -7%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 404,079 424,010 339,395 441,479 494,050 52,571 11% Overtime - 402 17 10 1,062 2,500 2,707 207 8%
Employee Benefits - 410 143,242 178,355 146,385 190,527 169,930 (20,597) -12% Total Personnel 547,338 602,374 486,842 634,506 666,687 32,181 5% Services and Supplies
Professional & Administrative Services - 42 122,478 241,632 238,172 459,445 262,195 (197,250) -75% Other Operating Expenses - 43 3,499 5,179 3,433 4,800 4,800 - 0% Total Services and Supplies 125,976 246,812 241,605 464,245 266,995 (197,250) -74% Capital Outlay
Asset Acquisition/Improvement - 47 - 562 487 - - - 0%
Total Capital Outlay - 562 487 - - - 0%
Indirect Cost Allocations
Admin Credits - 46121 (150,338) (165,041) (137,736) (191,110) (123,582) 67,528 -55% Admin Debits - 46122 6,949 7,707 97,878 125,476 155,256 29,780 19% Information Systems (IS) Charges - 46124 1,619 11,630 20,307 18,681 9,643 (9,039) -94% Legal Charges - 46126 5,310 9,309 7,475 5,000 10,000 5,000 50% Insurance General Liability - 46201 24,156 26,554 36,136 30,570 33,459 2,889 9% Total Indirect Cost Allocations (112,303) (109,841) 24,061 (11,383) 84,776 96,158 113% Total 561,011 739,907 752,994 1,087,368 1,018,458 (68,911) -7%

EXPENDITURES BY PROGRAM
Finance - 115 561,011 739,907 752,994 1,087,368 1,018,458 (68,911) -7% Total 561,011 739,907 752,994 1,087,368 1,018,458 (68,911) -7%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2023/24 FY 2024/25
42101 Professional Services $ 351,155 $ 162,505
Auditing services $ 42,000
Ballot Measure Consulting 40,000
Brinks Armored Car service 2,800
CA Municipal Statistics (ACFR schedule) 500
Cost Allocation Plan update 5,000
Grant Research/Writing/Admin Svcs 48,000
GASB 68 PERS Reports 1,750
HDL Property Tax Analysis 9,350
HDL Sales Tax Analysis 5,600
OPEB Valuation Report 2,000
Preparation of State Controller's reports 5,505
City of Pinole 101

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Finance
42201 Office Expense $ 6,880 $ 7,580
Check stock $ 2,200
Miscellaneous office expenses 2,500
Printing services 1,680
Year-end tax forms 1,200
42203 Shipping & Mailing $ 5,000 $ 2,500
Mass mailing $ 2,500
4230x Travel and Training $ 2,100 $ 1,100
CSMFO annual conference $ 1,100
Staff training -
42401 Memberships $ 710 $ 710
CMTA dues $ 95
CSMFO dues 225
GFOA dues 190
ICMA dues 200
42501 Bank Fees $ 20,000 $ 20,000
Mechanics Bank and Bank of the West fees $ 20,000
42506 Admin Exp/Bonds $ 250 $ 250
Bonds $ 250
42510 Software Subscription $ 17,795 $ 11,995
GovInvest labor module $ 10,000
Long-range forecasting software 1,995
42514 Special Department Expense $ 655 $ 655
GFOA ACFR review and certification $ 505
CSMFO budget review and award 150
Total Professional/Administrative Services $ 207,295
4310X Utilities $ 4,800 $ 4,800
43102 Water $ 300
43103 Electricity & Power 4,500
MEASURE S - 2006 FUND - 105
42101 Professional Services $ 2,450 $ 2,450
Measure S Audit (105) $ 1,200
Sales Tax Analysis 1,250
MEASURE S - 2014 FUND - 106
42101 Professional Services $ 2,450 $ 2,450
Measure S Audit (106) $ 1,200
Sales Tax Analysis 1,250
PENSION FUND - 700
42501 Bank Fees $ 50,000 $ 50,000
Bank fees $ 50,000
City of Pinole 102

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Human Resources

HUMAN RESOURCES
The Human Resources Department is comprised of the following divisions:
• Human Resources Management; and
• Risk Management
Mission
The mission of the Human Resources Department is to support the City of Pinole by providing comprehensive and timely human resources and risk management services. It has the responsibility for developing and implementing innovative strategies and programs that enhance the work experience for our employees. Its objective is to attract, develop, motivate, and retain the best-qualified employees whose diversity and skills contribute to and sustain the City of Pinole as a quality organization.

Major Services and Functions
• Human Resources Administration and Risk Management – Provides support and strategic planning services to employees and departments in the development of organizational objectives; provides interpretation of City and department policies; reviews and evaluates work methods and procedures for improving organizational performance, enhancing services, and meeting goals. Administers the City’s risk management programs including general and employment liability and workers' compensation for on-the-job injuries.
• Labor Relations – Represents the City Council and City Manager on all labor negotiation and grievance matters with bargaining unit representatives of recognized employee organizations.
• Employee Relations – Provides guidance and counseling to employees; initiates, conducts and/or oversees investigations relative to disciplinary actions and complaints for City departments.
• Recruitment and Selection – Assists in the administration of the City’s Civil Service Merit System; facilitates selection procedures that produce diverse and skilled applicant pools; assures that all recruitment, hiring, placements, transfers, and promotions are made based on individual qualifications for the position. • Benefits Administration – Provides exceptional and affordable employee benefits for retirement, medical, dental, vision, wellness and safety, and employee assistance to attract and retain a qualified and highly skilled workforce. • Organizational Training and Development – Coordinates City-wide training including safety, mandated, educational, and development programs for City staff. • Classification and Compensation – Plans and conducts classification and organization studies; develops classification specifications; designs compensation systems that support and reinforce the City's long-range objectives as well as the culture, climate, and behaviors needed for the organization to be effective.

City of Pinole 103

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Human Resources
FY 2023/24 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Implemented successor memorandums of understanding for three bargaining units and one unrepresented employee group.
• Conducted 28 recruitments; reviewed over 800 applications. • Conducted five (5) classification studies.
• Facilitated the executive search efforts for the City Manager and Police Chief recruitments.
• Enhanced marketing practices such as social media outreach and attended job fairs to attract diverse, qualified candidates.
• Enhanced employee life and disability benefits and longevity pay to increase employee retention.
• Promoted external training opportunities offered to employees to maximize professional development of staff.
• Developed a Citywide Cell Phone Use in the Workplace Administrative Policy. • Updated the COVID-19 Workplace Protection Administrative Policy to comply with State and CalOSHA regulations.
• Enhanced the Employee Wellness Program with quarterly and virtual offerings. • Planned and facilitated numerous events for the City’s Public Service Employee Recognition Week.

Strategic Plan Strategies
• Initiated implementation of the City’s Employee Talent Management Plan in accordance with the City’s Strategic Plan 2020 – 2025.

FY 2024/25 Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) • Initiate labor negotiations for successor memorandums of understanding for three bargaining units.
• Conduct a city-wide total compensation survey in preparation for labor negotiations.
• Digitize all personnel, benefits, workers’ compensation files. • Implement an online new employee orientation/onboarding platform. • Develop a supervisory academy in partnership with other cities in West County. • Implement “stay” interviews with annual performance evaluation process. • Establish a succession planning/mentoring process.
• Examine performance appraisal framework and goal planning for professional development.

City of Pinole 104

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Human Resources
• Implement outreach effort to increase employee knowledge of benefit offerings and value.
• Survey employee benefits satisfaction levels and implement effective modifications.
• Develop safety emergency action plans for identified workplace risks. • Develop a Family Medical Leave Policy.
• Develop a Military Leave Policy.
• Review OPEB obligations and alternatives to support the City’s fiscal sustainability.
• Continue to perform a comprehensive review and updating of key City personnel rules and policies to ensure compliance with MOU provisions, state and federal legislation, and conduct meet and confer sessions with the employee bargaining units as required.

Strategic Plan Strategies
• Implement the recommendations of the Communication and Engagement Plan relative to employees.

Significant Special Projects for FY 2025/26 through FY 2028/29 • Human Resources will implement the Employee Talent Management Plan to attract and retain high-quality employees and develop their skills. • In partnership with the City Manager’s Office, Human Resources will develop and implement a Citywide Diversity, Equity, and Inclusion Initiative.

Major Changes in FY 2024/25 Budget
The Human Resources Department budget for FY 2024/25 does not include any significant changes relative to the FY 2023/24 budget.

Position Summary
Position 2020/21 2021/22 2022/23 2023/24 2024/25
Human Resources Director 0.00 1.00 1.00 1.00 1.00
Human Resources Analyst 0.00 0.00 1.00 1.00 1.00
Human Resources Technician 0.00 0.00 1.00 1.00 1.00
Human Resources Specialist 1.00 1.00 0.00 0.00 0.00
Administrative Assistant 0.00 0.00 0.00 0.05 0.05
Total 1.00 2.00 3.00 3.05 3.05
City of Pinole 105

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Human Resources

HUMAN RESOURCES BUDGET SUMMARY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2023/24 FY 2024/25 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-24
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 377,614 749,748 605,322 888,227 880,781 (7,446) -1% Total 377,614 749,748 605,322 888,227 880,781 (7,446) -1%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 192,397 343,897 316,301 420,389 450,242 29,853 7% Overtime - 402 - - 86 - 604 604 0%
Employee Benefits - 410 71,804 155,311 162,270 214,158 180,971 (33,187) -18% Total Personnel 264,201 499,208 478,657 634,547 631,817 (2,730) 0% Services and Supplies
Professional & Administrative Services - 42
104,326 189,321 106,759 210,556 202,330 (8,226) -4%
Other Operating Expenses - 43 1,040 1,532 1,016 1,750 1,750 - 0% Total Services and Supplies 105,365 190,853 107,775 212,306 204,080 (8,226) -4% Capital Outlay
Asset Acquisition/Improvement - 47 104 1,153 317 - - - 0% Total Capital Outlay 104 1,153 317 - - - 0%
Indirect Cost Allocations
Administrative Credits - 46121 (10,772) (11,269) (46,796) (66,395) (66,205) 190 0% Administrative Debits - 46122 - 7,707 6,525 8,365 10,350 1,985 19% Legal Charges - 46126 2,502 38,404 23,808 30,000 30,000 - 0% General Liability Insurance - 46201 16,214 23,692 35,036 69,404 70,739 1,335 2% Total Indirect Cost Allocations 7,944 58,534 18,573 41,374 44,884 3,510 8% Total 377,614 749,748 605,322 888,227 880,781 (7,446) -1%

EXPENDITURES BY PROGRAM
Human Resources - 116 377,614 749,748 605,322 888,227 880,781 (7,446) -1% Total 377,614 749,748 605,322 888,227 880,781 (7,446) -1% City of Pinole 106

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Human Resources

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2023/24 FY 2024/25
42101 Professional Services $ 92,526 $ 99,400
Annual Performance Evaluations (CM & CC) $ 8,000
Bilingual Evaluation/Testing 1,000
Contingencies- Employee Benefits 3,000
Document Shredding 1,000
Drug Screening/Fit for Duty/DOT Exams 8,000
Employee Benefits Broker 25,000
HRA (Retiree Medical) Admin Fees 1,000
Labor Negotiator (IEDA) 26,000
Pre-employ Backgrounds/Degree & License Verify 2,000
Random Drug Testing- DOT 6,400
Section 125 FSA/DCAP & Commuter Admin Fees 3,000
Total Compensation Survey & Analysis 15,000
42102 Attorney Services $ 50,000 $ 40,000
Employment Claim Investigations (ERMA) (3) $ 30,000
Employment Law Advisement (LCW) 5,000
Tax and Employee Benefit Advisement 5,000
42110 Fingerprinting $ 3,000 $ 3,000
Fingerprinting/DOJ/FBI $ 3,000
42201 Office Expense $ 1,000 $ 1,000
Miscellaneous Office Supplies $1,000
4230X Travel and Training $ 32,880 $ 23,880
Citywide EAP Workshops (2) $ 3,000
Citywide Professional Development (2) 3,000
Contingencies - Citywide Training (2) 3,000
HR Staff Professional Development 8,500
Leadership Academy 2,500
Mileage: NorCal, MMANC, CalPELRA (2), LCW (4) 3,680
Meal Allowance: NorCal, MMANC, CalPELRA (2), LCW (4) 200 42401 Memberships $ 700 $ 700
MMANC $ 200
SHRM 500
42504 Recruitment Cost $ 4,500 $ 4,500
Recruitment Advertising $ 2,500
Recruitment Exams/Testing 2,000
42506 Bond $ 200 $ 200
Bond $ 200
42514 Special Department Expense $ 25,750 $ 29,650
Annual Public Service Employee Appreciation $ 4,500
Condolence Flowers/Donations (20) 3,000
Employee Polos (110) 6,050
Employee Wellness/Safety Fair/BBQ 2,300
MPA Wellness Premium 10,800
Quarterly Employee Engagement Events (4) 2,000
Years of Service Plaques 1,000
Total Professional/Administrative Services $ 202,330
4310X Utilities $ 1,750 $ 1,750
43103 Gas/Electric $ 1,600
43102 Water 150
City of Pinole 107

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Human Resources
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City of Pinole 108

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Police
POLICE
The Police Department is comprised of the following divisions (referred to as “bureaus”):
• Operations; and
• Support Services
Mission
The Pinole Police Department is committed to ensuring a safe community by providing exemplary law enforcement service while engaging our citizens with Honor, Integrity, Professionalism, and Respect.

Major Services and Functions
• Police Operations is responsible for the day-to-day operation of the department. • Police Support Services provides support and assistance to Operations and the community. It includes front office staff who work with the public daily; Crime Prevention Officers who provide outreach into the community; the collection and processing of evidence; and the maintenance and repair of vehicles and equipment.
• The City operates the West Bay Communications Center (WBCC), which provides police dispatch services for the City of Pinole as well as Hercules and San Pablo.

The Cities of Hercules and San Pablo are billed for Dispatch Services based on a cost-sharing formula incorporating various usage measurements.

FY 2023/24 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Enhanced organizational wellness by adding virtual EMDR and a Zen Den. • Implemented a virtual yoga program.
• Implemented police reform measures as legislation requires, such as California Racial and Identity Profiling Act (RIPA) and National Incident-Based Reporting (NIBRS).
• Implemented new RIMS, CADS/RMS Systems.
• Brought the Community of Pinole innovative and progressive engagement opportunities.
• Enhanced training capacity to meet and industry’s best standards. • Enhanced retention and recruitment efforts.
• Implemented new Community Outreach efforts with a special Halloween-themed National Night Out event and Project HOPE-Homeless Intervention. • Continued expansion of Cue Hit customer engagement technology to receive real-time feedback from the community.

City of Pinole 109

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Police
• Implemented an internal reclassification of the Lieutenant position to Commander.

FY 2024/25 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) • Continue to enhance training capacity to meet and industry’s best standards. • Continue retention and recruitment efforts to meet the new generational workforce.
• Continue our efforts to bring the community innovative and progressive engagement opportunities.
• Implement a Police Drone program to enhance our abilities to provide the community of Pinole with effective and efficient police services. • Implement Community Outreach efforts with a special Halloween-themed National Night Out event and Project HOPE-Homeless Intervention. • Reimplementation of Traffic Officer special assignment • Implement new staffing and police service delivery model, which is the addition of two positions (a sergeant and an officer) first budgeted in FY 2022/23 to allow the department to move to a modified 4/10 schedule. Research indicates that 10-hour shifts, as opposed to 12-hour shifts, positively impact employee well-being and morale, reduce overtime, and offer flexible scheduling alternatives to leverage personnel resources while providing overlaps during peak workload periods. 10- hour shifts will increase the number of officers on duty as the shifts overlap. 10- hour shifts are particularly well-suited to the variable workloads found in law enforcement.
• Review Police fees and charges and possibly recommend modifications.

Strategic Plan Strategies
• Create an updated Emergency Operations Plan (EOP)
• Stand up a working Emergency Operations Center (EOC). • Implement a CERT program.

Significant Special Projects for FY 2025/26 through FY 2028/29 • Focus on organizational wellness programs to improve the quality of life for employees while strengthening the relationship with the community through exemplary law enforcement service.
• Implement police reform measures as required by legislation. • Further implement Next Gen 911.
• Facility rehabilitation of the Public Safety Building.

City of Pinole 110

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Police
Major Changes in FY 2024/25 Budget
There are two notable changes in the FY 2024/25 budget relative to the FY 2023/24 budget:
• The addition of resources for the department to reinstitute the Community Emergency Response Team (CERT) program.
• Reallocation of one (1) Police Sergeant position to one (1) Police Officer position.

Position Summary
Position 2020/21 2021/22 2022/23 2023/24 2024/25
Police Chief 1.00 1.00 1.00 1.00 1.00
Police Commander 2.00 2.00 2.00 2.00 2.00
Police Sergeant 6.00 6.00 7.00 7.00 6.00
Police Officer 19.00 19.00 20.00 20.00 17.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Community Safety Specialist 1.00 1.00 1.00 1.00 1.00
Community Services Officer 0.96 2.00 2.00 2.00 1.00
Crossing Guards, parttime/temporary 0.25 0.25 0.25 0.25 0.25 Dispatcher 11.00 11.00 10.00 10.00 9.00
Lead Dispatcher 1.00 1.00 2.00 2.00 2.00
Police Property Specialist 1.00 1.00 1.00 1.00 1.00
Police Records Specialist 2.00 2.00 2.00 2.00 2.00
Total 46.21 47.25 49.25 49.25 43.25
City of Pinole 111

Fiscal Year (FY) 2024/25 Operating and Capital Budget
Department Budgets – Police

POLICE BUDGET SUMMARY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2023/24 FY 2024/25 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-24
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 7,767,344 8,831,280 7,781,613 9,289,661 10,150,662 861,001 8% Measure S 2006 - 105 1,920,165 1,289,148 958,661 1,697,340 1,094,388 (602,952) -55% Measure S 2014 - 106 159,851 146,853 113,227 138,612 126,759 (11,853) -9% Public Safety Augmentation Fund - 203 154,595 187,468 378,292 482,009 548,214 66,205 12% Traffic Safety Fund - 205 9,219 10,028 11,028 21,595 21,899 304 1% Supplemental Law Enforcement Services Fund - 206 113,750 127,057 243,604 339,864 295,772 (44,092) -15% Asset Seizure Adjudicated Fund - 225 29,000 22,348 14,000 41,236 41,236 - 0% Total 10,153,924 10,614,182 9,500,425 12,010,318 12,278,930 268,612 2%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 4,807,220 5,210,349 4,515,632 5,941,404 5,913,199 (28,205) 0% Overtime - 402 811,266 786,130 430,334 508,041 491,582 (16,459) -3% Employee Benefits - 410 2,434,895 2,772,725 2,816,051 3,360,106 3,834,960 474,854 12% Total Personnel 8,053,381 8,769,204 7,762,017 9,809,551 10,239,741 430,190 4% Services and Supplies
Professional & Administrative Services - 42 1,216,780 533,455 525,331 642,275 639,298 (2,977) 0% Other Operating Expenses - 43 81,984 99,283 86,742 64,250 64,250 - 0% Materials & Supplies - 44 88,976 127,374 91,088 87,000 87,000 - 0% Total Services and Supplies 1,387,740 760,111 703,161 793,525 790,548 (2,977) 0% Capital Outlay
Asset Acquisition/Improvement - 47 104,313 182,488 268,896 417,229 293,973 (123,256) -42% Total Capital Outlay 104,313 182,488 268,896 417,229 293,973 (123,256) -42% Debt Service
Debt Principal and interest - 48 - 18,561 - - - - 0%
Total Debt Service - 18,561 - - - - 0%
Indirect Cost Allocations
Administrative Credits - 46 (362,438) (420,019) (490,312) (627,259) (704,541) (77,282) 11% Administrative Debits - 46 362,438 420,019 490,312 627,260 704,542 77,282 11% IS Charges - 46 251,741 465,249 295,208 516,043 494,585 (21,458) -4% Legal Charges - 46 19,057 33,153 17,338 20,000 20,000 - 0% General Liability Insurance - 46 337,692 385,416 453,804 453,969 440,083 (13,886) -3% Total Indirect Cost Allocations 608,490 883,818 766,351 990,013 954,669 (35,344) -4% Total 10,153,924 10,614,182 9,500,425 12,010,318 12,278,930 268,612 2%

EXPENDITURES BY PROGRAM
Police Operations - 221 6,265,935 6,571,166 6,095,267 7,684,585 7,972,072 287,487 4% Police Support Services -222 1,549,905 1,526,362 1,264,384 1,649,072 1,572,778 (76,292) -5% Police West Bay Communications Center - 223 2,215,114 2,379,569 1,886,142 2,315,202 2,416,409 101,207 4% Police Grants Program - 227 122,970 137,086 254,632 361,459 317,671 (43,788) -14% Total 10,153,924 10,614,182 9,500,425 12,010,318 12,278,930 268,612 2% City of Pinole 112