Pinole City Council
May 6, 2025

member parties must move forward with a Resolution.

FISCAL IMPACT
None

ATTACHMENTS
A. Resolution

RESOLUTION NO. [XXXX-XX]

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PINOLE

AUTHORIZING THE WEST CONTRA COSTA INTEGRATED WASTE

MANAGEMENT AUTHORITY (RECYCLEMORE) TO ENTER INTO

POST-COLLECTION AGREEMENTS AND EXERCISE CERTAIN
RELATED POWERS PURSUANT TO SECTION 5.4 OF THE JOINT

EXERCISE OF POWERS AGREEMENT THAT CREATED THE

AUTHORITY
WHEREAS, the City of Pinole (“City”) is one of five member agencies (each a “Member”) of the West Contra Costa Integrated Waste Management Authority, also known as RecycleMore (“Authority” or RecycleMore), pursuant to the 2019 Fifth Amendment and Restatement of the Joint Exercise of Powers Agreement (“Agreement”); and WHEREAS, the Authority was formed to provide for regional solid waste management services, including the regulation of post-collection services and programs to ensure compliance with the California Integrated Waste Management Act of 1989 and subsequent legislation; and WHEREAS, Section 5.4 of the Agreement requires additional prior written authorization from each affected Member’s legislative body before the Authority can exercise certain powers; and
WHEREAS, the Authority’s current Post-Collection Agreement with its service provider is scheduled to conclude on June 30, 2025; and
WHEREAS, pursuant to the Agreement, the Authority has requested authorization from the member agencies to negotiate and enter into new regional post-collection agreements for the period beginning July 1, 2025, the ability to adopt ordinances and resolutions necessary to carry out the purposes of the Agreement, and to direct the solid waste generated and collected within the Members’ respective boundaries to the facilities identified in the Post-Collection Agreement; and
WHEREAS, the City Council has determined that authorizing the Authority to exercise the powers described in Sections 5.4(f), 5.4(g), and 5.4(h) of the Agreement will benefit the City and its residents by ensuring continuity of essential solid waste services at a reasonable price.

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

Section 1. The City Council hereby authorizes the West Contra Costa Integrated Waste Management Authority to exercise the following powers pursuant to Section 5.4 of the Agreement:
a) To enter into regional post-collection processing or franchise agreements for the period beginning July 1, 2025 or later, as specified in Section 5.4(f) of the Agreement;

b) To adopt, as authorized by California law, ordinances and resolutions necessary to carry out the purposes of the Agreement, as specified in Section 5.4(g) of the Agreement; and c) To require that the Members direct all of the Solid Wastes generated and collected within their respective boundaries (or specified portions or specified types of such Directed Wastes and Materials) to the Approved Facility for the period beginning July 1, 2025 or later, as specified in Section 5.4(h) of the Agreement.

Section 2. The City Manager, or designee, is hereby authorized to execute any and all documents necessary to effectuate this authorization.

Section 3. This Resolution shall be effective immediately upon its adoption.

CITY COUNCIL
REPORT 9.F.

DATE: MAY 6, 2025
TO: MAYOR AND COUNCIL MEMBERS
FROM: Markisha Guillory, Finance Director, 510-724-9823, [email protected] SUBJECT: FISCAL YEAR 2025/26 FINANCIAL AND INVESTMENT POLICIES

RECOMMENDATION
City staff recommends that the City Council adopt a resolution approving the Financial and Investment Policies for Fiscal Year (FY) 2025/26.

BACKGROUND
It is a best practice in public finance and recommendation of the National Advisory Council on State and Local Budgeting (NACSLB) and the Government Finance Officers Association (GFOA) that public agencies regularly review and update as appropriate their financial policies.

Consistent with best practices, the City either reconfirms or updates its financial and investment policies as part of the annual budget process.

The financial policies are intended to set guidelines on how the City will manage its financial resources as well as to provide direction for financial decision-making.

City staff presented the proposed Financial and Investment Policies for FY 2025/26 to the Finance Subcommittee at its meeting of April 24, 2025. There were no changes to the proposed Financial and Investment Policies for FY 2025/26. The Subcommittee accepted staff’s recommendation to present the proposed policies to the City Council for adoption.

REVIEW AND ANALYSIS
Financial policies are central to a strategic, long-term approach to financial management.

Adopting formal written financial policies includes their ability to help government agencies:
• Institutionalize good financial management policies;
• Clarify strategic intent for financial management;
• Define boundaries;
• Support credit ratings;
• Promote long-term and strategic planning;
• Manage risks to financial condition; and
• Comply with established public management best practices.

Staff is presenting the proposed revised Financial and Investment Policies for the Finance Subcommittee’s consideration. The policies are consistent with municipal finance best

practices and align with standard financial policies recommended by the Government Finance Officers Association (GFOA) and those implemented by other local government agencies.

Therefore, staff is not recommending any substantial changes to any of the policies. Also, the City remains in compliance with its policies. The policies have been provided for review (Attachment A). The following section provides a summary of each policy.

1. Structurally Balanced Budget
The City will aspire to create a proposed General Fund operating budget that is structurally balanced whereby current expenditures will be funded by current year revenue. If the proposed operating budget is structurally imbalanced, the City will develop a plan to create a proposed General Fund operating budget for the subsequent fiscal year that is structurally balanced.

Recommended change: None.

2. Reserve Policy
The City will establish and maintain reserves to meet certain anticipated future obligations as well as to ensure that the City maintains adequate financial resources to continue to provide basic municipal services in the event of a significant unanticipated revenue decrease or expenditure increase.

Recommended change: None.

Note that the City’s General Reserve is currently 42%, which is below the policy level of 50% of total General Fund expenditures. This is due to the City using a portion of the reserve to balance the FY 2024/25 General Fund budget. The City is in compliance with the policy as it allows reserve funds to be used for budget stabilization. Additionally, the City is reviewing the policy to determine the appropriate reserve level, which could potentially be adjusted.

3. Revenue Policy – One-Time (Non-Recurring) Resources
The City will strive to maintain a diversified and stable revenue base that is not overly dependent on any individual revenue type, land use, or major taxpayer. One-time resources (also referred to as “non-recurring”) should be used for one-time (non-recurring) expenditures, including but not limited to establishing and rebuilding reserves, early retirement of debt, capital expenditures, and reducing unfunded pension liabilities (California Employee Retirement System (CalPERS) and Other Post-Employment Benefits (OPEB)).

Recommended change: None.

4. Revenue Policy – User Fees and Charges
The City of Pinole is empowered to recapture, through fees, up to the full cost of providing specific services. Regular and consistent review of all fees is necessary to ensure that the costs associated with delivery of individual services have been appropriately identified, and that the City is fully recovering those costs. It is the City’s policy to set user fees at full cost recovery levels, except where a greater community benefit is demonstrated to the satisfaction of the City Council, or when it is not cost effective to do so. The City will recover costs of new facilities and infrastructure necessitated through development impact fees consistent with state

law.

Recommended change: None.

5. Expenditure and Budget Policy
The City will deliver service in the most efficient and cost-effective manner. This includes utilizing the services of volunteers in areas where operationally and economically viable. The budget will state the objectives of the operating programs, and identify the resources being provided to accomplish the specified objectives.

Recommended change: None.

6. Debt Policy
The City will limit the use of debt so as not to place a burden on the fiscal resources of the City and its taxpayers. Long-term borrowing will be limited to capital improvements or projects that cannot be financed from current revenues. When capital projects are financed, the City will amortize the debt within a period not to exceed the expected useful life of the project. The City will limit the total debt ratio (debt guaranteed by the General Fund) to 10% or as required by bond coverage ratios. The debt ratio is calculated by the relationship between the debt and the General Fund revenue.

Recommended change: None.

7. Receivables Policy
The City will ensure the timely invoicing, monitoring, and collection of outstanding obligations owed to the City.

Recommended change: None.

8. Grants Management Policy and Procedures
City departments actively pursue federal, state and other grant opportunities when deemed appropriate. Grant funding allows the City to leverage local public funds by extending and enhancing the services it offers to the community, and to introduce new initiatives.

Recommended change: None.

9. Capital Assets Policy and Procedures
Purchased and donated assets meeting the City’s capitalization definition and threshold will be classified and recorded in the City’s financial records as capital assets. The value of the asset must meet the City’s capitalization threshold of $5,000 to be recorded as a capital asset.

Recommended change: None.

10. Unclaimed Funds/Outstanding Checks Policy and Procedures The City of Pinole will account for unclaimed funds in a manner which follows Government

Code Sections 50050 through 50056. Funds that remain unclaimed for at least three (3) years will become the property of the City of Pinole after the procedures identified herein have been followed.

Recommended change: None.

11. Investment Policy
The purpose of this Policy is to define the parameters within which funds are to be managed.

In methods, procedures, and practices, the policy formalizes the framework for the City of Pinole’s investment activities that must be exercised to ensure effective and judicious fiscal and investment management of the City’s funds.

Recommended change: None.

12. Pension Investment Policy
The City of Pinole (the “City”) has established the City of Pinole Employee Benefit Pension Plan (the “Plan”), a Section 115 Trust. The goal of the Plan’s investment program is to provide a reasonable level of growth which will result in sufficient assets to offset a portion of the present and future obligations of retirement benefits provided by the California Public Employees Retirement System (“CalPERS”) for those eligible employees who meet the specified age and service requirements.

Recommended change: None.

FISCAL IMPACT
There is no fiscal impact as a result of adopting the resolution.

ATTACHMENTS
A. Resolution
B. Proposed Financial and Investment Policies

RESOLUTION NO 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PINOLE APPROVING THE FINANCIAL AND INVESTMENT POLICIES FOR THE FISCAL YEAR 2025/26 WHEREAS, the City of Pinole has financial policies, including investment policies, that were most recently updated and approved by the City Council in April 2023; and WHEREAS, it is a best practice in public finance and a recommendation of the National Advisory Council on State and Local Budgeting (NACSLB) and the Government Finance Officers Association (GFOA) that cities regularly review and update as appropriate their financial policies; and
WHEREAS, State law recommends that California cities have investment policies that are adopted by their city council; and
WHEREAS, City staff presented the proposed financial and investment policies to the Finance Subcommittee on April 24, 2025 and received feedback from the Subcommittee; and
WHEREAS, City staff has addressed the feedback provided by the Subcommittee and is now seeking City Council’s adoption of the proposed financial and investment policies; and
WHEREAS, City staff presented proposed financial and investment policies for fiscal year (FY) 2025/26 to the City Council for consideration at the Council meeting held on May 6, 2025.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pinole hereby approves the City of Pinole Financial and Investment Policies Updated May 6, 2025, attached hereto as Exhibit 1.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Pinole held on the 6th day of May 2025 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 6th day of May 2025.
____________________________

Heather Bell, CMC
City Clerk

City of Pinole
Financial and Investment Policies
Proposed April 2025
Financial Policies
Structurally Balanced Budget .......................................................................................... 1 Reserve Policy ................................................................................................................ 3 Revenue Policy – One-Time (Non-Recurring) Resources............................................... 4 Revenue Policy – User Fees and Charges ..................................................................... 5 Expenditure and Budget Policy ....................................................................................... 6 Debt Policy ...................................................................................................................... 7 Receivables Policy .......................................................................................................... 8 Grants Management Policy and Procedures................................................................... 9 Capital Assets Policy and Procedures........................................................................... 14 Unclaimed Funds/Outstanding Checks Policy and Procedures .................................... 17 Investment Policies
Investment Policy………………………………………………………………………………20
Pension Investment Policy……………………………………………………………………27

1 Structurally Balanced Budget
Policy
The City will aspire to create a proposed General Fund operating budget that is structurally balanced whereby current expenditures will be funded by current year revenue. If the proposed operating budget is structurally imbalanced, the City will develop a plan to create a proposed General Fund operating budget for the subsequent fiscal year that is structurally balanced.

Purpose
To ensure the sustainability of service and expenditure levels by requiring that ongoing General Fund operating expenditures be funded by ongoing revenues.

Definitions and Details

1. This policy applies to General Fund operating budgets.

2. Structural balance is defined as recurring (ongoing) revenues equaling or exceeding ongoing expenditures.

3. Under this policy, City staff will analyze whether the proposed General Fund operating budget is structurally balanced.

4. If City staff determines that the proposed budget is imbalanced, City staff will develop a plan to create a proposed General Fund operating budget for the following fiscal year that is structurally balanced, including possible revenue enhancements or expenditure decreases.

5. Internal service funds are intended to operate on a break-even basis.

6. To implement this policy, staff will identify General Fund operating revenue that is recurring and non-recurring. Recurring revenues are those that the City can reasonably expect to continue to receive on an annual basis over the next 5 to 10 years. Recurring revenues include, but may not be limited to, property taxes, sales and use taxes, utility user taxes, franchise taxes, business license taxes, transient occupancy taxes, other taxes, fines and forfeitures, interest on investments, use of money and property, motor vehicle in-lieu, city interfund transfers, licenses and permits, resources from other governmental agencies, charges to other City funds, and other reimbursements and charges for services. Non-recurring revenues are monies that the City cannot reasonably expect to continue to receive over the next 10 to 15 years. Non-recurring revenues include, but may not be limited to, fund balance, grant funds, financing proceeds, and sale of property and equipment.

Revenue from recurring sources that is significantly above normal levels will be considered non-recurring revenues.

7. Staff will also identify General Fund operating expenditures that are recurring and non-recurring. A recurring expenditure is an ongoing cost that relates to an ongoing City service or activity. Examples of recurring expenditures are salaries, benefits, utilities, debt service, maintenance, normal capital outlays, and other mandated costs. Non- recurring expenditures are costs that are incurred for one-time activities,

2 or services that are scheduled to "sunset". Typical non-recurring expenditures include those for grant-funded activities, special initiatives, and one-time capital expenditures.

8. A structurally balanced General Fund operating budget is a best practice. It is, however, appropriate and consistent with best practice to adopt a structurally imbalanced budget for a given fiscal year under certain circumstances. For example, it is appropriate and consistent with best practice to use designated reserves as a non-recurring revenue to cover recurring expenditures during times of fiscal duress.

If a budget is proposed with this characteristic, the Structurally Balanced Budget Policy provides appropriate direction, which is that staff should develop a plan to create a structurally balanced budget for the subsequent fiscal year.

3 Reserve Policy
Policy
The City will establish and maintain reserves to meet certain anticipated future obligations as well as to ensure that the City maintains adequate financial resources to continue to provide basic municipal services in the event of a significant unanticipated revenue decrease or expenditure increase.

Purpose
To ensure that the City maintains adequate financial resources to continue to provide basic municipal services in the event of a significant unanticipated revenue decrease or expenditure increase.

Definitions and Details

1. The City shall establish a separate account in the financial system to reserve funds intended to ensure that the City maintains adequate financial resources to continue to provide basic municipal services in the event of a significant unanticipated revenue decrease or expenditure increase. This account and the funds contained therein shall be referred to as the General Reserve. It shall be budgeted to contain an amount equivalent to 50% of the City's annual General Fund ongoing operating expenditures. Resources in the General Reserve account will be considered committed1for the purpose of financial reporting per the standards of Generally Accepted Accounting Principles (GAAP) set forth by the Governmental Accounting Standards Board (GASB) Statement No. 54.

2. The City shall establish other separate accounts in the financial system to reserve funds for other appropriate purposes, such as for replacement of vehicles and major equipment; maintenance and replacement of capital assets; and long-term liabilities.

3. Funds held in the General Reserve can only be appropriated by a majority vote of the Council to address exceptional circumstances specifically related to a significant revenue shortfall, unanticipated expenditure, or other budget stabilization issue.

4. If the General Reserve funds are appropriated and expended, the City Council will endeavor to replenish them to the full amount noted above as part of the adoption of the subsequent budget, if not sooner.

5. This Policy shall be reviewed by the City Council periodically to ensure its consistency with current law and the City's current needs. 1 Per the Governmental Accounting Standards Board (GASB) Statement No. 54, “committed” includes amounts that can be used only for specific purposes determined by a formal action of the government’s highest level of decisionmaking authority. Commitments may be changed or lifted only by the government taking the same formal action that originally imposed the constraint..

4 Revenue Policy – One-Time (Non-Recurring) Resources
Policy
The City will strive to maintain a diversified and stable revenue base that is not overly dependent on any individual revenue type, land use, or major taxpayer. One-time resources (also referred to as “non-recurring”) should be used for one-time (nonrecurring) expenditures, including but not limited to establishing and rebuilding reserves, early retirement of debt, capital expenditures, and reducing unfunded pension liabilities (California Employee Retirement System (CalPERS) and Other Post Employment Benefits (OPEB)).

Purpose
To ensure that the City appropriately uses one-time resources, including not using onetime resources on ongoing expenditures, which can contribute to a structurally imbalanced budget.

Definitions and Details

1. Non-recurring revenues are monies that the City cannot reasonably expect to continue to receive over the next 10 to 15 years. Non-recurring revenues include, but may not be limited to, fund balance, grant funds, financing proceeds, and sale of property and equipment. Revenue from recurring sources that is significantly above normal levels will be considered non-recurring revenues.

5 Revenue Policy – User Fees and Charges
Policy
The City of Pinole is empowered to recapture, through fees, up to the full cost of providing specific services. Regular and consistent review of all fees is necessary to ensure that the costs associated with delivery of individual services have been appropriately identified, and that the City is fully recovering those costs. It is the City’s policy to set user fees at full cost recovery levels, except where a greater community benefit is demonstrated to the satisfaction of the City Council, or when it is not cost effective to do so. The City will recover costs of new facilities and infrastructure necessitated through development impact fees consistent with state law.

Purpose
To determine the full costs of providing specific services so that the City Council can make informed decisions as to the appropriate levels of fees for services that may be imposed to avoid providing unwanted subsidies. The City Council may decide against full cost recovery in cases where greater community benefit is demonstrated.

Definitions and Details

1. Every service supported by user fees or charges will be analyzed bi-annually, or as required by statute or directed by City Council to determine the net cost of providing the service.

2. Net cost will be determined by identifying all revenues generated or attributed to the service and subtracting all cost elements (direct and indirect expenses, capital outlays and other one-time expenses). The resulting figure will be the level of subsidy, which the City Council will use as a basis for determining user fee increases or decreases.

3. If it is determined that there is a net cost to providing the service, the City Council will raise user fees to achieve full cost recovery, unless it is decided that the subsidy should be maintained.

4. Additional information may be necessary to aid in the decision as to whether or not a service should be subsidized (community benefit, cost-effectiveness, etc.)

6 Expenditure and Budget Policy
Policy
The City will deliver service in the most efficient and cost-effective manner. This includes utilizing the services of volunteers in areas where operationally and economically viable.

The budget will state the objectives of the operating programs, and identify the resources being provided to accomplish the specified objectives.

Purpose
To provide guidance to staff in developing spending plans that address the City’s priorities and policy objectives while ensuring benefit to the City.

Definitions and Details

1. Department expenditures are limited to:
a. Budgeted expenditures approved by the City Council as appropriated by major category:
i. Salary and Benefits;
ii. Services and Supplies: Travel and Training, Office Expenses, Repairs and Maintenance, Materials, Professional Services, etc.; and Capital Outlay.

2. The operating budget will be prepared to fund current year expenditures with current year revenue. However, surplus fund balances may be used to increase reserves, fund Capital Improvement Projects, reduce unfunded pension liability (California Employee Retirement System (CalPERS) and Other Post Employment Benefits (OPEB)), or carried forward to fund future years’ operating budgets when necessary to stabilize services and fund capital outlay.

3. Budget transfers require the approval of the City Manager or designee except those affecting personnel and capital projects which must be approved by the City Council.

4. Budget transfers required to hire additional permanent personnel require the City Council’s approval.

5. The City will periodically update replacement and maintenance financing plans, and incorporate them into the Budget.

6. The City will monitor and review methods of operation to ensure that services continue to be delivered in the most cost-effective manner possible. This review process encompasses a wide range of productivity issues, including:
a. Analyzing systems and procedures to ensure efficient delivery of services. b. Evaluating the ability of new technologies and related capital investments to improve productivity.
c. Developing the skills and abilities of all City employees. d. Developing and implementing appropriate methods of recognizing and rewarding exceptional employee performance.
e. Evaluating the ability of the private sector to perform the same level of service at a lower cost.

7 Debt Policy
Policy
The City will limit the use of debt so as not to place a burden on the fiscal resources of the City and its taxpayers. Long-term borrowing will be limited to capital improvements or projects that cannot be financed from current revenues. When capital projects are financed, the City will amortize the debt within a period not to exceed the expected useful life of the project. The City will limit the total debt ratio (debt guaranteed by the General Fund) to 10% or as required by bond coverage ratios. The debt ratio is calculated by the relationship between the debt and the General Fund revenue.

Purpose
To maintain fiscal viability by not encumbering the General Fund with excessive debt payments or using debt to support operating expenses.

Definitions and Details

1. For purposes of computing the percentage of debt payments the proposed budget expenditures will be used.

2. The ratio of debt payments to operating expenditures will be presented in the annual budget.

3. The City will investigate the use of special assessment, revenue or other selfsupporting bonds to limit the General Fund obligation for debt service payments.

4. The City will not use long-term debt for current operations.

5. The City will not use short-term borrowing to support routine operations, provided however, that it may be used to meet temporary cash flow needs.

6. The City will maintain strong communications with bond rating agencies about the City’s financial condition and will follow a policy of full disclosure on financial reports and bond prospectus.

7. The City will strive to maintain or improve the City’s bond rating.

8. The City will utilize inter-fund loans when possible to reduce the cost of financing capital improvements.

9. The City is required to enter into an agreement for inter-fund loans beyond the current fiscal year.

8 Receivables Policy
Policy
The City will ensure the timely invoicing, monitoring, and collection of outstanding obligations owed to the City.

Purpose
To maintain appropriate oversight of all receivables and maintain sound fiscal management and accounting practices related to all receivables.

Definitions and Details

1. For the purpose of this policy, receivables are defined to include outstanding obligations owed to the City for services or goods supplied.

2. All receivables shall be recorded in accordance with Generally Accepted Accounting Principles (GAAP).

3. Accounts receivable will be administered by the Finance Department.

4. Accounts receivable shall be established for services or goods provided in advance of a payment and should include terms for collection. Invoices should be prepared in a timely manner but not less than on a monthly basis. Invoices should include a description of the goods or services provided, payment terms and remittance address.

5. All accounts receivable should be recorded in a manner that allows for aging analysis. Reconciliation of accounts receivable may be performed on a monthly, quarterly or annual basis depending on the type of receivable.

6. Collection options should be evaluated and pursued to maximize collections. The use of collection agencies and programs such as the State Interagency Intercept Collection Program or the County Tax lien process may be used based on the type of receivable.

7. An allowance for doubtful accounts should be recorded after a bad debt expense is estimated. Write-off of bad debt should be performed on an annual basis to ensure that accounts receivable and allowance balances are not overstated.

8. The City will establish written procedures to document the accounts receivable process and bad debt write-off process for adequate internal controls and proper management oversight. These procedures should be reviewed annually as part of the year end audit process.

9 Grants Management Policy and Procedures
Policy
City departments actively pursue federal, state and other grant opportunities when deemed appropriate. Grant funding allows the City to leverage local public funds by extending and enhancing the services it offers to the community, and to introduce new initiatives.

Purpose
The purpose of this policy is to specify circumstances when grant funding is appropriate and to establish a standardized set of procedures for the fiscal administration, management, and monitoring of public and private grants. This policy is intended to ensure compliance with all applicable administrative, financial, reporting, and monitoring requirements established by the funding agency as well as all applicable administrative and fiscal directives and guidelines established by the City of Pinole. The policy and procedures established herein shall apply to all Federal, State, County and private grants administered by the City.

Definitions and Details

1. Staff Responsibilities
a. City Department seeking and managing grant funding is responsible for:
i. Preparation of grant application materials;
ii. Providing sufficient data to allow City Management to evaluate the costs and benefits of the proposed grant;
iii. Obtaining appropriate approvals for submission of grant, if necessary; iv. Obtaining City Council approval for acceptance of grant; v. Understanding the operational and budgetary impact the grant has on the City;
vi. Accumulating the appropriate accounting detail and
supporting documentation;
vii. Preparation of reports required by the grantor;
viii. Providing the Finance Department with the following:

1. Grant Award Letter;

2. Grant Contract;

3. City Council minutes of action or Council Resolution approving the grant;

4. An administrative manual (this includes program guidelines and accounting procedures). This will allow Finance to maintain grant files which are accurate and complete.

10 ix. Providing Finance copies of all grant amendments, program reporting, reimbursement requests and other communications to all agents involved in the grant administration process for review prior to submission.
a. The Finance Department (Finance Director) is responsible for:
i. Reviewing all financial reports to the grantor prior to submission to ensure its accuracy;
ii. Assisting departments with any problems or questions regarding the grant submission process;
iii. Scheduling audit of grant programs when requested by Grantee Agency. City staff will aid in the auditing process providing available source documents as requested by the auditing agency;
iv. Coordinating the accounting for all receipts and disbursements related to the grant. Finance Department will determine setup and maintain the most appropriate method (s) of accounting for the grant in the financial system.

2. Pre-Application
Prior to submitting an application for any grant award, the applicant department shall thoroughly review the grant requirements outlined in the solicitation to ensure that the department is aware of and has the capacity to meet all administrative, fiscal, programmatic, reporting and monitoring requirements.

3. Post-Award
a. Set-Up
All new grants should be reviewed by the Finance Director to ensure that all grant details are accurate and grant budget is established in the financial system in accordance with any special conditions required by the funder. i. Acceptance of all grants must be approved by action of the City Council. Said approval shall include authorization to appropriate funding to revenue and expenditure accounts.
ii. For grants that were not included in the annual adopted budget, the applicant department will submit a request to appropriate revenue and expenditures to the City Council for review and approval. Once the grant budget has been approved by the City Council, department staff should submit a request to the Finance Department to establish the approved budget in the financial system.
iii. The term of grant-funded positions must be clearly identified and disclosed to the City Council prior to approval. If the expiration of a grant requires the application of General Fund revenue for continued funding, this stipulation must also be disclosed.

11 iv. One-time or fluctuating grant sources should not be used for ongoing programs.
v. The awarded department assumes the lead role in grant management in collaboration with the Finance Department.
b. Cash Handling
Grant funds are received from various funding agencies via checks and electronic wire/ACH transfers only and should be sent to the Finance Department. Hard copy checks are deposited weekly and promptly recorded in the City’s financial system.

4. Grant Monitoring and Quarterly Reporting
a. Grant Award Monitoring
Award monitoring shall be the responsibility of the applicant department to ensure that grant funds are expended for eligible activities in accordance with the guidelines established by the funder, including, but not limited to:

The applicant department shall obtain all documentation necessary to fully and accurately support all grant expenditures, including expenditures incurred by sub- recipients. Examples of supporting documentation may include, but not be limited to:
i. Employee timesheets
ii. Personnel Activity Reports
iii. Personnel Action Forms
iv. Payroll reports
v. Invoices and proof of payment
vi. Purchase receipts
vii. Workshop/Training itineraries
viii. Travel documents
b. Quarterly Reporting
Finance Department staff should review grant expenditures and cash position as needed to ensure proper oversight and fiscal administration of the grant.

Claims for reimbursement based grants should be sent to the funder timely to ensure prompt reimbursement. If grant reimbursements are not received within the timeframe prescribed by the funder - generally 60 to 90 days - the appropriate applicant department staff should follow up to check on the status of the reimbursement request.

Grants are required to be reconciled at least quarterly as part of the Finance

12 Department’s grant reconciliation process. Grant reconciliation should include review of all of the following:
i. Grant expenditure to revenue balance
ii. Grant budget to actual balance
iii. Status of reimbursement requests submitted to the funder for purpose of reversing revenue accruals
iv. Grant advances and whether or not funds should be recognized v. Grant end dates, closeouts
vi. Review grant information against the general ledger to ensure accuracy of information listed

5. Record Retention
The City is committed to ensuring that all necessary grant records and documents are adequately retained as required by federal, state, and private funding agencies.

The below Record Retention Schedule is approved as the retention schedule for grant records and documents maintained by the applicant department. The schedule is applicable to all physical and electronic grant records maintained by the department as part of the administration and management of federal, state, and private grant funds.

Record Retention Schedule: Grant Records
Record Type* Retention Period
Original grant proposal
Grant-specific policies and procedures
Grant award letter
Grant agreement and subsequent
modifications, if applicable
Grant budget and subsequent
modifications, if applicable
All pertinent funder correspondence,
including emails, phone log notes, letters,
site visit/monitoring/corrective action/audit
reports, etc…
All pertinent sub-recipient/sub-grantee
correspondence including emails, phone
At least 5 years following official
notification by the awarding agency that
the grant has been fiscally and
programmatically closed OR at least 5
years following the closure of its audit
report covering the entire award period,
whichever is later.

13 log notes, letters, site
visit/monitoring/corrective action/audit
reports, etc…
Fiscal and program/performance reports
submitted to the funder including
explanation of data collection/reporting
methodology, if not evident
Wire transfers and/or copies of
reimbursement checks received
Documentation of required matching
funds
All documentation relating to grantee
compliance with the grant agreement
All evidence of returned grant funds
All supporting documentation necessary
to fully and adequately justify grant
expenditures including timesheets, payroll
reports, Personnel Activity Reports,
receipts, invoices, etc.

Other documents deemed necessary and
important by grant program/fiscal staff
and/or documents required to be
maintained by the funder
* All grant documents and records should be organized and maintained in designated grant files or other systematic organizational structure.

14 Capital Assets Policy and Procedures
Policy
Purchased and donated assets meeting the City’s capitalization definition and threshold will be classified and recorded in the City’s financial records as capital assets. The value of the asset must meet the City’s capitalization threshold of $5,000 to be recorded as a capital asset.

Purpose
To define costs eligible and establish thresholds for capitalization in conformity with Governmental Accounting Standards Board Statement No. 34 Basic Financial Statements and Management’s Discussion and Analysis for State and Local Governments and Statement No. 51 Accounting and Financial Reporting for Intangible Capital Assets.

Definitions and Details

1. Definition of a Capital Asset
A capital asset is any tangible or intangible asset purchased for use in the day-to- day operations of the City with a useful life greater than one year and has an acquisition cost of $5,000 or more. Donations with an estimated appraised value of $5,000 or more and have a useful life greater than one year is also considered a capital asset. Capital assets include items such as land, sewer lines, buildings, vehicles, equipment, and furniture.

2. Major Asset Classes
a. (100) Land – includes land under infrastructure and preparation costs. Costs can include acquisition prices and cost of initially preparing land for its intended use (basic site improvements, removal, excavation, relocation, reconstruction). Usually has an indefinite useful life and is not depreciated. b. (200) Improvements other than buildings - permanent improvements (nonmoveable), other than buildings that add value to land, but do not have an indefinite useful life. Examples include fences, retaining walls, parking lots, and landscaping.
c. (300) Buildings - permanent structures. Costs can include purchase of new building or cost of an improvement to an existing building. An entire building can be classified as one asset or be reported as separate capital assets if discrete portions of the building have significantly different useful lives (e.g. roof separate from building).
d. (400) Infrastructure - capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Examples include roads, bridges, tunnels, drainage

15 systems, water and sewer systems, and lighting systems. e. (600) Furnishings and Equipment - moveable assets that includes all costs to place equipment into service (freight, installation, warranties, and sales tax).

Each piece of equipment must meet the minimum capitalization threshold and is not recorded in bulk. Examples include vehicles, furnishings, machinery, servers, and appliances.
f. (700) Other Capital Assets – capital assets that do not fit into any of the major asset classes. This can include:
i. Intangibles – assets that are not physical in nature. Generally, this includes software and easements (can also include water rights, trademarks).
ii. Easements - intangibles with an indefinite useful life and are not depreciated.
iii. Software - both internally generated and off-the-shelf. g. (900) Construction in Progress - construction projects in progress at the conclusion of the fiscal year. These costs are not depreciable until the project is completed and booked into the correct category of improvements, buildings, or infrastructure.

3. Capital Asset Useful Life
The capital asset useful life is the determining factor for the number of accounting periods over which the asset is to be depreciated. The City can determine the useful life of an asset by using historical information or by seeking guidance from other external resources to determine the proper useful life of the asset. Depreciation is recorded on a straight-line basis over the estimated useful life of the asset as follows:

Class Useful Life
Bridges 75 years
Buildings 50 years
Equipment 5-10 years
Parks 70 years
Street drainage 100 years
Streets and roads 50 years
Vehicles 5-10 years
Wastewater infrastructure 50 years

4. Capital Asset Review
The City relies on a decentralized method to verify the accuracy of capital assets.

Departments are responsible for evaluating the condition and functionality of existing capital assets assigned to their department to determine if the asset is still providing the most appropriate method to deliver services. Capital assets should be assessed on an annual basis.

5. Disposal of Capital Assets/Surplus Property

16 When an asset will no longer be used in operations, voluntarily or involuntarily, the asset shall be removed from the City’s financial records and removed from service.

Disposal of equipment, material, or inventory will be in accordance with the City’s surplus property guidelines.
“Surplus Property” is used generically to describe any City property that is no longer needed or useable by the holding department. The City Council shall declare item(s) surplus prior to disposal.

6. Methods of Disposition
a. The department head or designee in consultation with the Finance Director shall determine or approve one of the following methods of disposition that is most appropriate and in the best interests of the City. b. All surplus property is for sale “as is” and “where is”, with no warranty, guarantee, or representation of any kind, expressed or implied, as to the condition, utility or usability or the property offered for sale. Appropriate methods of sale are as follows:
i. Public Auction - Surplus property may be sold at public auction. City staff may conduct public Auctions, or the City may contract with a professional auctioneer including professional auction services. ii. Bids - Bids may be solicited for the sale of surplus property. Surplus property disposed of in this manner shall be sold to the highest responsible bidder.
iii. Selling for Scrap - Surplus property may be sold as scrap if the department head or designee in consultation with the Finance Director deems that the value of the raw material exceeds the value of the property as a whole.
iv. Negotiated Sale - Surplus property may be sold outright if the department head or designee in consultation with the Finance Director determines that only one known buyer is available or interested in acquiring the property.
v. No Value Item – Where the department head or designee in consultation with the Finance Director determines that specific supplies or equipment are surplus and of minimal value to the City due to spoilage, obsolescence or other cause, or where the Finance Director, serving as the Purchasing Officer, determines that the cost of disposal of such supplies or equipment would exceed the recovery value, the department head or designee in consultation with the Finance Director shall dispose of the same in such a manner as he or she deems appropriate and in the best interest of the City.
c. Surplus property that remains unsold will be donated to a non-profit organization or transferred to an appropriate recycle center. d. Proceeds from the sale or trade-in of surplus property shall be submitted to Finance for returning to the appropriate fund.

17 Unclaimed Funds/Outstanding Checks Policy and Procedures Policy
The City of Pinole will account for unclaimed funds in a manner which follows Government Code Sections 50050 through 50056. Funds that remain unclaimed for at least three (3) years will become the property of the City of Pinole after the procedures identified herein have been followed.

Purpose
The purpose of this policy is to establish guidelines for the proper disposition of unclaimed funds and outstanding checks in accordance with government statutes.

Definitions and Details

1. Definitions
a. Unclaimed Funds - Consists of funds which are not the property of the City but remain in the City Treasury for three (3) or more years without a claim being filed by the legal owner(s). Unclaimed funds do not include individual items of less than $15.00, any amounts in which the depositor’s name is unknown, or restitution to victims.
b. Warrant – Instrument issued to pay for goods and/or services rendered, issue refunds, etc. (i.e. a check).
c. Stale Dated – A check that is older than six (6) months. d. Escheat – refers to state escheat laws that require agencies to transfer unclaimed property or funds to the state after three years and reasonable efforts locate the property owner.

2. Guidelines
The City of Pinole has established the policy to hold unclaimed payroll and accounts payable checks rather than escheating the unclaimed funds to the State of California.

This unclaimed funds policy applies to all outstanding payroll and accounts payable checks abandoned three years after the issue date.

3. Procedures: Items over $15.00
a. Quarterly during the bank reconciliation process, the outstanding warrant register will be reviewed for items six (6) months and older. For the warrants six months and older, a letter and unclaimed property claim form will be mailed to the address on record for the issued warrant. See Exhibit 1 and 2 for examples.
b. Every June 30th and December 31st, (final evaluation dates) all remaining

18 outstanding warrants will be evaluated. Any warrants issued more than 12 months prior to evaluation date will receive a second letter and affidavit form. If no response is received within 30 days for the warrants 12 months or greater, the warrant will be identified as stale dated. Stale dated warrants shall be cancelled and voided in the system. A journal entry shall be prepared to record the total amount of stale dated checks in a hold account called “Aged Unclaimed Warrants”.
c. A list of stale date warrants containing the warrant number, issue date, amount, and payee shall be maintained by the Finance Department. If a cancelled warrant is presented, or the payee files a claim after cancellation, the warrant shall be reissued by debiting the “Aged Unclaimed Warrants” account, and the original warrant shall be removed from the stale dated list.
d. Also, on June 30th and December 31st, the stale dated list shall be evaluated to determine which warrants are more than 3 years old from the date of issue. Warrants that are more than 3 years old will be handled as follows:
i. A notice must be published once a week for two consecutive weeks in a newspaper of general circulation in the City of Pinole stating the payee, the amount, the fund in which the money is held, and that it is proposed that the money will become the property of the City of Pinole on a specific date (not less than 45 nor more than 60 days after the first publication). See Exhibit 3 for example. ii. Upon or prior to publication, a party of interest may file a claim (Exhibit 2) for the funds with the Finance Director. The claim must contain the claimant’s name, address, amount, tax identification number, and grounds for claim prior to the date the funds become property of the City of Pinole. The Finance Director can require additional information to help substantiate the claim.
iii. On the day identified in the notice, the total dollar amount (on which no claims were filed) becomes the property of the City. A journal entry will be prepared to recognize the revenue. The money will be moved from “Aged Unclaimed Warrants” to the fund the warrant was originally issued from.

4. Procedures: Items under $15.00 or items where the depositor is unknown a. Quarterly during the bank reconciliation process, the outstanding warrant register will be reviewed for items six (6) months and older. For the warrants six months and older, a letter and unclaimed property claim form will be mailed to the address on record for the issued warrant. See Exhibit 1 and 2 for examples.
b. Every June 30th and December 31st, (final evaluation dates) all remaining outstanding warrants will be evaluated. Any warrants issued more than 12 months prior to evaluation date will receive a second letter and affidavit form. If no response is received within 30 days for the warrants 12 months or greater, it becomes the property of the City of Pinole. Stale dated warrants shall be cancelled and voided in the system. A journal entry will

19 be used to record the total amount of these warrants as revenue. c. Any individual check of less than fifteen ($15) dollars, or any amount if the depositor’s name is unknown, which remain unclaimed for a period of one (1) year may be transferred from the funds which the money was originally drawn from by the City Council to the General Fund without the necessity of publication of notice in a newspaper. (Gov. Code Section 50055)

20 City of Pinole

INVESTMENT POLICY
I. Introduction
The purpose of this Policy is to define the parameters within which funds are to be managed. In methods, procedures, and practices, the policy formalizes the framework for the City of Pinole’s investment activities that must be exercised to ensure effective and judicious fiscal and investment management of the City’s funds.

II. Governing Authority
The investment program of the City of Pinole (“the City”) shall be operated in conformance with federal, state, and other legal requirements. All funds will be invested in accordance with the City’s Investment Policy, and California Government Code Sections 5360l, 5360l.l, 5360l.5, 5360l.6, 53635, 53646, 53635.5, and l648l.2.

III. Scope
It is intended that this policy cover all funds (except retirement funds) and investment activities under the direction of the City. The investment of bond proceeds will be in accordance with the provisions of relevant bond documents.

IV. Objectives
The primary objectives, in priority order, of the investment activities of the City shall be:

1. Safety
Safety of principal is the foremost objective of the investment program.

Investments of the City shall be undertaken in a manner that seeks to ensure preservation of capital in the portfolio.

2. Liquidity
The investment portfolio of the City will remain sufficiently liquid to enable the City to meet its cash flow requirements.

22 3. Return
The investment portfolio of the City shall be designed with the objective of attaining a market rate of return on its investments consistent with the constraints imposed by its safety objective and cash flow considerations.

V. Standards of Care

1. Prudence
The standard of prudence to be used by investment officials shall be the “prudent person” standard and shall be applied in the context of managing an overall portfolio. Investment officers acting in accordance with written procedures and the investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security’s credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and appropriate action is taken to control adverse development.

The “prudent person” standard states that,
“Investments shall be made with judgment and care under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived.”

2. Ethics and Conflict of Interest
Officers and employees involved in the investment process shall refrain from personal business activities that could conflict with proper execution of the investment program, or which could impair their ability to make impartial decisions.

3. Delegation of Authority
The management responsibility for the investment program is hereby delegated to the City Treasurer or designee who shall monitor and review all investments for consistency with this investment policy. No person may engage in an investment transaction except as provided under the limits of this policy. The City Council may delegate its investment decision making and execution authority to an investment advisor. The advisor shall follow the policy and such other written instructions as are provided.

23 VI. Permitted Investment Instruments

1. U.S. Treasury and other government notes, bonds, bills, or obligations that carry the full faith and credit guarantee of the United States for the payment of principal and interest. Maturities shall not exceed five years in length. No more than fifty (50) percent of the City’s investment portfolio may be invested in instruments defined under this section.

2. Federal Agency or U.S. government sponsored enterprises (GSE) bonds and note obligations, participations or other instruments. This includes but is not limited to obligations issued by Banks for Cooperatives, Federal Land Banks, Federal Intermediate Credit Banks, Federal Farm Credit Banks, Federal Home Loan Banks, the Federal Home Loan Bank Board, the Federal Home Loan Mortgage Corporation or in obligations, participations, or other instruments of, or issued by, or fully guaranteed as to principal and interest by, the Federal National Mortgage Association; or in guaranteed portions of Small Business Administration notes. Maturities shall not exceed five years in length, unless the funds to be invested are moneys generated from the proceeds of the sale of real estate assets restricted to a reserve account, and the investment security is “AA” rated by at least two of three nationally recognized rating agencies (Standard & Poor’s, Moody’s or Fitch) in which case maturities shall not exceed ten years in length. No more than 40 (forty) percent of the City’s investment portfolio may be invested in instruments defined under this section.

3. Certificates of Deposit (CDs) which are Federal Deposit Insurance Company (FDIC) insured or fully collateralized time CD’s in financial institutions in California. No more than 10 percent of the City’s portfolio shall be invested in FDIC insured or fully collateralized time certificates of deposit. Maturities shall not exceed five years in length.

4. Negotiable FDIC insured Certificates of Deposit or deposit notes issued by a nationally or state-chartered bank or a state or federal savings and loan association or by a state-licensed branch of a foreign bank. Purchase of negotiable CD’s may not exceed 30 percent of the City’s investment portfolio.

Maturities shall not exceed five years in length, and must have an IDC number greater than 165 (excellent rated).

24 5. Bankers’ Acceptances issued by domestic or foreign banks, which are eligible for purchase by the Federal Reserve System, the short-term paper of which is rated in the highest category by Moody’s Investors Services or by Standard & Poor’s Corporation. Purchases of Bankers’ Acceptances may not exceed 180 days maturity or 40 percent of the City’s investment portfolio. No more than l0 percent of the City’s investment portfolio may be invested in the Banker’s Acceptances of any one commercial bank.

6. Medium-term corporate notes issued by corporations organized and operating within the United States or by depository institutions licensed by the U.S. or any state and operating within the U.S. Medium-term corporate notes shall be rated in a Double-AA rating category “AA” or its equivalent or better by a nationally recognized rating service. Additionally, corporate notes shall be widely diversified across all market sectors. Purchase of medium-term corporate notes may not exceed fifteen (15) percent of the City’s investment portfolio. No more than five (5) percent of the City’s investment portfolio may be invested in a medium-term note of any one corporation. Maturities shall not exceed five years in length.

7. Commercial paper rated in the highest tier of “prime quality” as provided by Moody’s Investors Service, Inc., or Standard & Poor’s Corporation, provided that the issuing corporation is organized and operating within the United States, has total assets in excess of $500 million and has an “A” or higher rating for its long-term debt, if any, as provided by Moody’s or Standard & Poor’s. Purchases of eligible commercial paper may not exceed l80 day’s maturity nor represent more than l0 percent of the outstanding paper of an issuing corporation. Purchases of commercial paper may not exceed l5 percent of the City’s investment portfolio. An additional l5 percent or a total of 30 percent of the City’s investment portfolio may be invested only if the dollar weighted average of the entire amount does not exceed 3l days.

8. Repurchase Agreements used solely as short-term investments not to exceed 30 days. The following collateral restrictions will be observed: Only U.S. Treasury securities or Federal Agency securities, as described in VI.l and 2, will be acceptable collateral. All securities underlying Repurchase Agreements must be delivered to the City’s custodian bank versus payment or be handled under a tri-party repurchase agreement. The total of all collateral for each Repurchase Agreement must equal or exceed, on the basis of market value plus accrued interest, l03 percent of the total dollar value of the money invested by the City for the term of the investment unless the term of the investment is overnight, in which case the total of all collateral for the Repurchase Agreement must equal or exceed, on the basis of market value plus accrued interest, l00 percent of the total dollar value of the

25 investment. For any Repurchase Agreement with a term of more than one day, the value of the underlying securities must be reviewed on a regular basis. Market value must be calculated each time there is a substitution of collateral. The City or its trustee shall have a perfected first security interest under the Uniform Commercial Code in all securities subject to Repurchase Agreement.

The City may enter into Repurchase Agreements with (l) primary dealers in U.S. Government securities who are eligible to transact business with, and who report to, the Federal Reserve Bank of New York, and (2) California and non-California banking institutions having assets in excess of $l billion and in the highest short-term rating category as provided by Moody’s Investors Service, Inc. or Standard & Poor’s Corporation. The City will have specific written agreements with each firm with which it enters into Repurchase Agreements. No more than 10 percent of the City’s investment portfolio may be invested in Repurchase Agreements.

9. State of California’s Local Agency Investment Fund (LAIF). Up to l00 percent of the City’s portfolio may be invested in LAIF or up to the maximum permitted by California State Law. The LAIF portfolio should be reviewed periodically.

10.Securities and Exchange Commission (SEC) registered Money Market Mutual Funds as authorized by Government Code Sections 5360l and/or 53635. To be eligible for investment pursuant to this subdivision these companies shall either:
a. Attain the highest ranking letter or numerical rating provided by not less than two of the three largest nationally recognized rating services; b. Have an investment advisor registered with the Securities and Exchange Commission with not less than five years experience investing in securities and obligations authorized by Government Code Section 5360l;
c. Assets under management in excess of $500,000,000;
d. The purchase price of the share of beneficial interest shall not include any commission charged by these companies; and,
e. Purchases shall not exceed l5 percent of the investment portfolio of the City.

Under no circumstances shall any funds of the City be invested in inverse floaters, range notes, or interest-only strips that are derived from a pool of mortgages. Nor

26 shall any of the City’s funds be invested in any security that could result in zero interest accrual if held to maturity.

VII. Reporting Requirements
Quarterly investment reports shall be submitted by the City’s Treasurer or designee to the City Council. The reports shall include, at a minimum, the following information for each individual investment:
• Type investment instrument;
• Institution/Issuer;
• Maturity date;
• Cost of security (par value) and dollar amount in all securities; • Description of the funds and investments;
• Maturity distribution and of the portfolio;
• Current market value of all securities;
• Rate of return for the portfolio;
• A statement of compliance of the portfolio with the City’s Investment Policy, and its ability to meet expenditure requirements for the next six months.

Pursuant to Government Code Section 53646 (e), the Treasurer may supply to the governing body, chief executive office and the external auditor a copy of the most recent statement received by the City on those investments in the State Local Agency Investment Fund in lieu of the above required statement.

VIII. Safekeeping and Custody
The assets of the City shall be secured through the third-party custody and safekeeping procedures. Bearer instruments shall be held only through third-party institutions. Collateralized securities such as repurchase agreements shall be purchased using the delivery vs. payment (DVP) procedure.

27 I. Introduction
City of Pinole

PENSION INVESTMENT POLICY
The City of Pinole (the “City”) has established the City of Pinole Employee Benefit Pension Plan (the “Plan”), a Section 115 Trust. The goal of the Plan’s investment program is to provide a reasonable level of growth which will result in sufficient assets to offset a portion of the present and future obligations of retirement benefits provided by the California Public Employees Retirement System (“CalPERS”) for those eligible employees who meet the specified age and service requirements.

II. Statement of Purpose
The purpose of this Pension Investment Policy is to establish a comprehensive strategy for assets invested under the Plan, and outline prudent and acceptable parameters in which pension funds are to be managed.

The primary objectives of this policy are to:
• Facilitate the process of ongoing communication between the Plan Sponsor and its plan fiduciaries;
• Confirm the Plan’s investment goals and objectives and management policies applicable to the investment portfolio;
• Provide a framework to construct a well-diversified asset mix that can potentially be expected to meet the account’s short and long-term needs that is consistent with the account’s investment objectives, liquidity considerations and risk tolerance;
• Identify any unique considerations that may restrict or limit the investment discretion of its designated investment managers;
• Help maintain a long-term perspective when market volatility is caused by short-term market movements.

III. Roles and Responsibilities
Governing Authority
The pension investment program of the City of Pinole (“the City”) shall be operated in conformance with federal, state, and other legal requirements. All funds will be invested in accordance with the City’s Pension Investment Policy, and applicable California Government Code Sections.

28 Delegation of Authority
The management responsibility for the pension investment program is hereby delegated to the City Manager and/or Assistant City Manager or designee as Plan Administrator who shall monitor and review all investments for consistency with this investment policy. No person may engage in an investment transaction except as provided under the limits of this policy. The City Council may delegate its investment decision making and execution authority to an investment advisor.

The advisor shall follow the policy and such other written instructions as are provided.

Duties and Responsibilities (Refer to Appendix for who serves in these roles) Plan Administrator
The Plan Administrator for the City of Pinole is responsible for:
▪ Confirming the accuracy of this Investment Guidelines Document, in writing.
▪ Advising Trustee and Investment Manager of any change in the plan/account’s financial situation, funding status, or cash flows, which could possibly necessitate a change to the account’s overall risk tolerance, time horizon or liquidity requirements; and thus would dictate a change to the overall investment objective and goals for the account. ▪ Monitoring and supervising all service vendors and investment options, including investment managers.
▪ Avoiding prohibited transactions and conflicts of interest.

Trustee
The plan Trustee is responsible for:
▪ Valuing the holdings.
▪ Collecting all income and dividends owed to the Plan. ▪ Settling all transactions (buy-sell orders).

Investment Manager
The Investment Manager is responsible for:
▪ Assisting the Plan Administrator with the development and maintenance of this Investment Policy document.
▪ Meeting with the Plan Administrator to review portfolio structure, holdings, and performance.
▪ Designing, recommending and implementing an appropriate asset allocation consistent with the investment objectives, time horizon, risk profile, guidelines and constraints outlined in this Policy. ▪ Researching and monitoring investment advisers and investment vehicles.

29 ▪ Purchasing, selling, and reinvesting in securities held in the account. ▪ Monitoring the performance of all selected assets.
▪ Voting proxies, if applicable.
▪ Recommending changes to any of the above.
▪ Periodically reviewing the suitability of the investments, and being available at such other times within reason at your request. ▪ Preparing and presenting appropriate reports.
▪ Informing the Plan Administrator if changes occur in personnel that are responsible for portfolio management or research.

Standards of Care
Prudence
The standard of prudence to be used by investment officers shall be the “prudent person” standard and shall be applied in the context of managing an overall portfolio. Investment officers acting in accordance with written procedures and the investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security’s credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and appropriate action is taken to control adverse development.

The “prudent person” standard states that,
“Investments shall be made with judgment and care under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived.”
Ethics and Conflict of Interest
Officers and employees involved in the investment process shall refrain from personal business activities that could conflict with proper execution of the investment program, or which could impair their ability to make impartial decisions.

IV. Asset Allocation
The goal of the Plan’s investment program is to provide a reasonable level of growth, which will result in sufficient assets to pay a portion of the present and future obligations of the Plan. The following objectives are intended to assist in

30 achieving this goal:
• The Plan should seek to earn a return in excess of its policy benchmark over the life of the Plan.
• The Plan’s assets will be managed on a total return basis which takes into consideration both investment income and capital appreciation. While the Plan Sponsor recognizes the importance of preservation of capital, it also adheres to the principle that varying degrees of investment risk are generally rewarded with compensating returns. To achieve these objectives, the Plan Sponsor allocates its assets (asset allocation) with a strategic perspective of the capital markets.

Investment Time Horizon: Intermediate-term
Anticipated Cash Flows: Assets in the Plan will seek to mitigate the impact of future rate increases from CalPERS. Typically,
increases in rates come with a one-year advance
warning; however the Plan Administrator may
request disbursement of assets at any time.

Investment Objective: The primary objective is to generate a reasonable level of growth over time. The assets in this Plan
will eventually be used to fund Pension Plan
obligations for assets managed in the CalPERS
Trust.

Risk Tolerance: Custom – The account’s risk tolerance has been rated moderate, which demonstrates that the
account can accept price fluctuations to pursue
its investment objectives.

Strategic Asset Allocation
As of the date of this Pension Investment Policy adoption, the asset allocation ranges for the City of Pinole Employee Benefit Pension Plan is as follows:

Strategic Asset Allocation Ranges
Cash Fixed Income Equity
0-20% 45%-75% 25%-45%
Policy: 4% Policy: 60% Policy: 36%

31 Market conditions may cause the account’s asset allocation to vary from the stated range from time to time. The Investment Manager will rebalance the portfolio no less than quarterly and/or when the actual weighting differs substantially from the strategic range, if appropriate and consistent with the Plan’s objectives.

V. Investment Guidelines
Security Guidelines
Equities
With the exception of limitations and constraints described above, the Investment Manager may allocate assets of the equity portion of the account among various market capitalizations (large, mid, small) and investment styles (value, growth).

Further, the Investment Manager may allocate assets among domestic, international developed and emerging market equity securities.

Total Equities 25%-45%
Equity Style Range
Domestic Large Cap Equity 12%-35%
Domestic Mid Cap Equity 0%-10%
Domestic Small Cap Equity 0%-15%
International Equity (incl. Emerging Markets) 0%-15%
Real Estate Investment Trust (REIT) 0%-8%
Fixed Income
In the fixed income portion of the account, the Investment Manager may allocate assets among various sectors and industries, as well as varying maturities and credit quality that are consistent with the overall goals and objectives of the portfolio.
*High Yield securities may be purchased, but they will be held using a diversified exchange traded fund, or mutual fund vehicle.

If individual fixed income securities are purchased for the Plan, the following guidelines will be adhered to in the management of the fixed income segment:

Total Fixed Income 45%-75%

32 Eligible Investments
• Debt obligations of the U.S. Government, its agencies, and Government Sponsored Enterprises
• Mortgage-Backed Securities (MBS)
• Asset Backed Securities (ABS)
• Collateralized Mortgage Obligations (CMO)
• Commercial Mortgage-Backed Securities (CMBS)
• Corporate debt securities issued by U.S. or foreign entities including, but not limited to, limited partnerships, equipment trust certificates and enhanced equipment trust certificates
• Eligible instruments issued pursuant to SEC Rule 144(a) • Municipal Bonds
With the exception of Debt obligations of the U.S. Government, its agencies, Government Sponsored Enterprises and US TIPS, the total investment in any fixed income security issuer shall not exceed 3% of total plan assets. These restrictions do not apply to fixed income funds or exchange-traded funds (ETFs).

Quality
The portfolio will maintain a minimum weighted average quality of A- at all times.

Individual securities shall have a minimum quality rating of Baa3 by Moody’s or BBB- by Standard & Poor’s (S&P).

Duration
The Investment Manager will maintain the portfolio duration within +/- 25% of the benchmark duration at all times.

Diversification
• No more than 5% of the portfolio assets may be invested in any individual issuer, with the exception of securities issued or guaranteed by the U.S.

Government, its agencies, and Government Sponsored Enterprises. • No more than 10% of the portfolio may be invested in securities issued under Rule 144A.

33 Performance Benchmarks
The performance of the total Plan shall be measured over a three and five-year periods. These periods are considered sufficient to accommodate the market cycles experienced with investments. The performance shall be compared to the return of the total portfolio blended benchmark shown below.

Total Portfolio Blended Benchmark

19.00% S&P 500 Index

3.50% Russell Mid Cap Index

5.50% Russell 2000 Index

2.50% MSCI Emerging Market Index

4.50% MSCI EAFE Index

1.00% Wilshire REIT Index

45.50% Bloomberg Barclays Capital Aggregate Bond Index

13.00% ML 1-3 Year US Corp/Gov’t Index

1.50% US High Yield Master II

4.00% Citi 1Mth T-Bill
Asset Class/Style Benchmarks
Over a market cycle, the long-term objective for each investment strategy is to add value to a market benchmark. The following are the benchmarks used to monitor each investment strategy:

Large Cap Equity S&P 500 Index
Growth S&P 500 Growth Index
Value S&P 500 Value Index
Mid Cap Equity Russell Mid Cap Index
Growth Russell Mid Cap Growth Index
Value Russell Mid Cap Value Index
Small Cap Equity Russell 2000 Index
Growth Russell 2000 Growth Index
Value Russell 2000 Value Index
REITs Wilshire REIT Index
International Equity MSCI EAFE Index
Investment Grade Bonds Bloomberg Barclays Capital Aggregate Bond Index High Yield US High Yield Master II

34 Security Selection
The Investment Manager may utilize a full range of investment vehicles when constructing the investment portfolio, including but not limited to individual securities, mutual funds, and exchange-traded funds. In addition, to the extent permissible, the Investment Manager is authorized to invest in shares of mutual funds in which the Investment Manager serves as advisor or sub-adviser.

Investment Limitations
The following investment transactions are prohibited:
• Direct investments in precious metals (precious metals mutual funds and exchange-traded funds are permissible).
• Venture Capital
• Short sales*
• Purchases of Letter Stock, Private Placements, or direct payments • Leveraged Transactions*
• Commodities Transactions Puts, calls, straddles, or other option strategies* • Purchases of real estate, with the exception of REITs • Derivatives, with exception of ETFs*
*Permissible in diversified mutual funds and exchange-traded funds VI. Reporting Requirements
Quarterly reports shall be submitted by the Investment Manager to the Plan Administrator of the City of Pinole. These reports will be submitted by the City’s Treasurer or designee to the City Council.

35 APPENDIX
Plan Sponsor Account Information as of the date this pension investment policy is adopted:

Plan Sponsor: City of Pinole
Plan Administrator: City Manager and/or Assistant City Manager or designee
Governance: Pinole City Council
Plan Name (“Plan”) City of Pinole Employee Benefits Pension Plan Trustee: US Bank
Type of Account Pension Plan
ERISA Status: Not subject to ERISA
Investment Manager: US Bank, as discretionary trustee, has delegated investment management
responsibilities to HighMark Capital
Management, Inc. (“Investment Manager”), an
SEC-registered investment adviser
Investment Authority: Except as otherwise noted, the Trustee, US Bank, has delegated investment authority to
HighMark Capital Management, an SECregistered investment adviser. Investment Manager has full investment discretion over the
managed assets in the account. Investment
Manager is authorized to purchase, sell,
exchange, invest, reinvest and manage the
designated assets held in the account, all in
accordance with account’s investment
objectives, without prior approval or
subsequent approval of any other party(ies).

CITY COUNCIL
REPORT 9.G.

DATE: MAY 6, 2025
TO: MAYOR AND COUNCIL MEMBERS
FROM: Heba El-Guindy, Public Works Director, [email protected] SUBJECT: ADOPT A RESOLUTION TO APPROVE A LIST OF PROJECTS FOR FISCAL YEAR 2025-26 FUNDED BY SB 1: THE ROAD REPAIR AND
ACCOUNTABILITY ACT OF 2017

RECOMMENDATION
It is recommended that the City Council adopt the attached resolution to approve the list of City projects to be funded in Fiscal Year 2025-26 by SB 1: The Road Repair and Accountability Act of 2017.

BACKGROUND
In April 2017, the Governor signed Senate Bill 1 (SB 1): The Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017). SB 1 provides additional gas tax funding to State and local agencies to address significant multi-modal transportation infrastructure funding shortfalls.

The City of Pinole will continue to use gas taxes for road rehabilitation and maintenance including crack sealing, pothole patching, sidewalks, signage, pavement markings, traffic signals, streetlights, and sound walls. SB 1 funds will be used for road rehabilitation to extend the life of the pavement as intended by the SB 1 funding program. The City expects to receive $478,095 in SB 1 funds for FY 2025-26. Measure J and Measure S 2014, and Measure I 2025 also contribute funds for road maintenance and rehabilitation.

It is required that cities and counties provide detailed information annually about the projects funded by SB 1. The details include project name, description, location, budget amount, completion date, and the useful life of the project. For Fiscal Year 2025-26, this information must be submitted to the California Transportation Commission by July 1, 2025.

The City is responsible for the maintenance and repair of approximately 52.02 centerline miles of streets, which are defined in 351 pavement sections. The City’s arterial and residential roadways are maintained and rehabilitated using various pavement treatments.

The City participates in the Metropolitan Transportation Commission (MTC) Pavement Technical Assistance Program (P-TAP), which provides grant funding to utilize a pavement management program (PMP) software called StreetSaver to evaluate the pavement network and provides funding for a consultant to prepare a P-TAP Pavement Management Report.

REVIEW AND ANALYSIS
The PTAP-22 Pavement Management Report was completed and presented to City Council on April 18, 2023. The report was prepared for the City by AMS Consulting based on an inspection of all of the 351 pavement sections in Pinole. The data collected in the field was imported into the StreetSaver database, which generated a scoring of the condition of each street section. This score is known as the Pavement Condition Index (PCI) and is based on a scale of 0-100, with PCI 0 indicating failed pavement condition while PCI 100 indicating perfect road condition. Each road section within Pinole received a PCI score.

The StreetSaver software assists in identifying where to invest limited road maintenance funds in order to achieve the best return on investment in terms of improving the overall PCI. This computer model uses a “fix it first” approach to recommend which segments of the road system should be targeted for treatment based on different spending levels. Constrained spending, as experienced in Pinole, results in selecting roads that do not require reconstruction.

The Annual Pavement Rehabilitation (Project #: RO2301) for Fiscal Year 2025-26 is proposed at a cost estimate of $2,250,000. Based on preliminary engineering and comparative pavement analysis on various road sections, it is recommended that the Project includes Pinole Valley Road, Sarah Drive and Shea Drive to validate StreetSaver recommendations and effective utilization of funds. It should be noted that safety improvements are also being considered on Pinole Valley Road to address community concerns particularly in the vicinity of Pinole Valley Park, Ellerhorst Elementary School, Savage Avenue Park, and Pinole Valley High School.

For years, the City of Pinole has been planning and utilizing SB1 funds for pavement rehabilitation and maintenance. In Fiscal Year 2022-23, the City adopted Resolution 2022-53 to allocate $428,910 in Road Maintenance and Rehabilitation Account (RMRA) funds (also known as SB 1 funds) for the City’s Pavement Rehabilitation Project. In Fiscal Year 2023-24, the City adopted Resolution 2023-42 to allocate $468,053 in RMRA funds for the Pavement Rehabilitation Project. Also in Fiscal Year 2024-25, the City adopted Resolution 2024-35 for allocation of $453,311 in RMRA funds for the Project. Presently staff recommends programming an additional $478,095 in SB1 funds in Fiscal Year 2025-26 for the Pavement Rehabilitation Project.

It is recommended that the City allocate the SB 1 funds for Fiscal Year 2025-26 to the following project:

Name Annual Road Rehabilitation (Project #: RO2301)
General Description Repair of base failure, mill and fill, slurry or cape seal, and reestablishment of pavement markings.

Location Pinole Valley Road Rehabilitation and Safety Project - from City limit/Marlin Court to State Route 80
Total Budget $2,250,000 (including $478,095 RMRA and $537,317 HUTA) RMRA Fund $478,095

Completion Date June 2026
Estimated Project
Useful Life
10 years

FISCAL IMPACT
The Annual Pavement Rehabilitation Project for Fiscal Year 2025-26 is contained in the City’s five-year Capital Improvement Plan (CIP). The SB 1 funds augment the annual gas tax funds the City receives for road maintenance. Adopting the attached Resolution is required to receive the City’s allocation of SB 1 funds for Fiscal Year 2025-26 in the amount of $478,095.

ATTACHMENTS
A. Resolution

RESOLUTION NO. 2025-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PINOLE, COUNTY OF

CONTRA COSTA, STATE OF CALIFORNIA, APPROVING A LIST OF PROJECTS FOR FISCAL YEAR 2025-26 FUNDED BY
SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and signed into law by the Governor in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide; and
WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of our City of Pinole are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City of Pinole must adopt by resolution a list of projects proposed to receive funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, the City of Pinole, will receive an estimated $478,095 in RMRA funding in Fiscal Year 2025-26 from SB 1; and
WHEREAS, SB 1 funding received by the City of Pinole will allow the City to perform essential road maintenance and rehabilitation projects, safety improvements, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and
WHEREAS, in 2023, the City of Pinole completed a Pavement Management Report as part of the Pavement Management Technical Assistance Program (P-TAP) Round 24; and
WHEREAS, the City of Pinole has incorporated public input to ensure community’s transportation priorities are reflected in the projects list; and WHEREAS, the City of Pinole developed the SB 1 projects list to ensure SB 1 funds are being used on the high-priority and most cost-effective projects that also meet the community’s priorities for transportation investment; and

WHEREAS, the funding from SB 1 in FY 2025-26 will help the City of Pinole maintain and rehabilitate more street sections in the City of Pinole this year, and SB 1 funding in future years will help us tackle essential road maintenance and rehabilitation projects, safety improvements, and increasing access and mobility options into the future; and
WHEREAS, the City of Pinole’s streets and roads average Pavement Condition Index (PCI) will decrease from 55 to 49 over the next five years and the SB1 funds will help us address the decline in the overall serviceability of the road system, and over the next decade will assist in bringing our streets and roads into good condition; and WHEREAS, the SB 1 projects list and overall investment in the City of Pinole local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide.

NOW, THEREFORE IT IS HEREBY RESOLVED, by the City Council of the City of Pinole, State of California that:

1. The foregoing recitals are true and correct.

2. The following project previously proposed and adopted may also utilize Fiscal Year 2025-26 Road Maintenance and Rehabilitation Account revenues in its delivery.

With the relisting of the project in the adopted fiscal year resolution, the City of Pinole is reaffirming to the public and the State our intent to fund the project with Road Maintenance and Rehabilitation Account revenues as listed below.

Name Annual Road Rehabilitation (Project #: RO2301)
General Description Repair of base failure, mill and fill, slurry or cape seal, and reestablishment of pavement markings.

Location Pinole Valley Road Rehabilitation and Safety Project - from City limit/Marlin Court to State Route 80
Total Budget $2,250,000 (including $478,095 RMRA and $537,317 HUTA) RMRA Fund $478,095
Completion Date June 2026
Estimated Project
Useful Life
10 years
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Pinole, held this 6th day of May 2025, 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 the 6 th day of May 2025.
____________________________
Heather Bell, CMC
City Clerk

CITY COUNCIL
REPORT 10.A.

DATE: MAY 6, 2025
TO: MAYOR AND COUNCIL MEMBERS
FROM: Markisha Guillory, Finance Director, 510-724-9823, [email protected] SUBJECT: FY 2025/26 MASTER FEE SCHEDULE

RECOMMENDATION
Staff recommend that the City Council hold a public hearing to adopt proposed user and regulatory fees and the proposed Master Fee Schedule to be effective July 6, 2025.

BACKGROUND
Cities impose a user or regulatory fee for services related to an individual person or entity’s request or action. In accordance with industry best practice and California statute, user and regulatory fees should be set according to the estimated reasonable cost of service and should bear a fair and reasonable relationship to the payer’s burdens on, or benefits received from, the activities and/or services provided by the City.

The City’s Revenue Policy – User Fees and Charges, a component of the Financial and Investment Policies, states that the City is empowered to recapture, through fees, up to the full cost of providing specific services. Regular and consistent review of all fees is necessary to ensure that the costs associated with delivery of individual services have been appropriately identified, and that the City is fully recovering those costs.

Each fiscal year, user and regulatory fees are reviewed and set at the direction of the City Council. Through a public hearing, any new fees or fee increases are considered for adoption.

REVIEW AND ANALYSIS
In order to keep pace with general cost inflation for services provided to the community, staff is recommending that most fees, as noted below, be increased by the growth in the Consumer Price Index (CPI) over the past year. The CPI for the San Francisco-Oakland-Hayward region increased 2.7% over the past twelve months, from February 2024 through February 2025.

Additionally, staff is proposing several building and planning new fees to recover the cost of certain services provided that were not captured in the previous Master Fee Schedule. The new fees are noted below.

The following sections have been updated in the attached Master Fee Schedule (Attachment A):
• Building Fees- Most fees are increased by 2.7% based on CPI, except for fees limited to

amounts outlined in the California Government Code. Staff is recommending adding the following new building fees:
o Special Inspection Agency Application Review ($398)
o Pre-application Meeting ($50/Division Involved)
o Deferred Submittal ($199)
o Rental Program Exemption ($291)
o Administrative Fee for Permit Reactivation ($100)
o Climate Action and Adaptation Plan Maintenance Fee (3% of base building permit fee)
o Amnesty Accessory Dwelling Unit (ADU) Fee ($1,540) and Amnesty Junior Accessory Dwelling Unit (JADU) Fee ($472) - To encourage the legalization of unpermitted ADUs/JADUs and promote affordability, the following fee reductions apply to homeowners participating in the ADU/JADU Amnesty Program:

Affordability Commitment Incentives: Homeowners who agree to restrict their ADU/JADU for a minimum of five (5) years to affordable rental rates receive the following fee reductions:
*Moderate-Income ADU/JADU: 50% reduction in applicable Amnesty ADU fees. *Low-Income ADU/JADU: 100% reduction in applicable Amnesty ADU fees.

All homeowners receiving fee reductions for restricting homes for affordability must enter into an affordability covenant with the City for the specified period of time and agree to annual thirdparty rent monitoring.

Equity-Based Incentives: Homeowners qualified as moderate-income or lower are eligible for an additional fee reduction to increase participation:
*Moderate- and Lower-Income Homeowners: 50% reduction in Amnesty ADU/JADU fees, regardless of affordability commitment.

This reduction may be combined with the affordability commitment incentives, allowing qualifying homeowners to receive up to a full waiver of Amnesty ADU fees when designating an ADU for low-income affordability.
• Planning Fees- Most fees are increased by 2.7% based on CPI, except for deposits and fees limited to amounts outlined in the California Government Code. Staff is recommending adding the following new planning fees:
o Pre-application Meeting ($50/Division involved)
o Business License Review ($30)
o Zoning Verification Letter ($237)
o Pre-approved ADU Plan Submittal ($673)
o Public Convenience and Necessity (PCN) Determination ($711) • Engineering and Encroachment Permit Fees – Most fees are increased by 2.7% based on CPI, except for deposits.

• Recreation Fees – The fees remain unchanged as staff is conducting a separate fee study and will return to the City Council with the proposed fees at a future meeting. • Police Fees – The fees remain unchanged, except for the Vehicle Release fee which has increased from $120 to $160 and the Weapons Seizure, Storage & Return fee which has increased from $125 to $225. Staff may recommend to Council at a later time that some fees be increased.
• Police Fines and Penalties – The fees remain unchanged as they are regulated by Pinole Municipal Code.
• Development Impact Fees – The fees have been updated to reflect the results of the study conducted in 2024 and adopted by the City Council in January 2025. • Wastewater Utility Fees – The fees are subject to different approval thresholds and are determined by a different process. The current rates were approved by the City Council in August 2024.
• Business Licenses Fees – The fees are determined by a different process. Pursuant to Pinole Municipal Code, they are reviewed at the end of each calendar year and only adjusted upward or downward by 5% with each cumulative 5% change in the CPI. The current base fee of $168 was set in December 2024 for the calendar year 2025. • Fire Prevention Fees – The fees align with those set and collected by the Contra Costa County Fire Protection District.

FISCAL IMPACT
Any additional revenue expected from the Proposed Master Fee Schedule is intended to offset the cost of providing existing services associated with those fee-related regulatory functions and other programs.

ATTACHMENTS
A. Resolution
B. Proposed Master Fee Schedule

RESOLUTION NO. 2025-XX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PINOLE, COUNTY OF

CONTRA COSTA, STATE OF CALIFORNIA, UPDATING USER AND

REGULATORY FEES AND THE MASTER FEE SCHEDULE
WHEREAS, user and regulatory fees are established by the City Council; and
WHEREAS, the City completed a study in June 2022 to identify the cost of providing various user and regulatory fee-related services; and WHEREAS, the study examined fee-related services provided by the City, the costs reasonably borne by the City in providing those services, the beneficiaries of those services, and the revenues produced by those paying fees and charges for special services; and
WHEREAS, the City Council finds that providing these services is of special benefit to applicants both separate and apart from the general benefit to the public; and therefore, in the interests of fairness to the general public, the City desires to better recover the costs of providing these services from applicants who have sought or require the City's services by revising its schedule of fees; and WHEREAS, the City Council desires that annually the City Manager may update the fees based on the annual percentage change in the all-urban Consumer Price Index (CPI) for San Francisco-Oakland-Hayward, CA. If the CPI does not change or goes down in a given year, no change shall be made to the fee schedule that year; and
WHEREAS, the annual percentage change in the all-urban Consumer Price Index (CPI) for San Francisco-Oakland-Hayward, CA was 2.7% for the period February 2024 to February 2025; and
WHEREAS, the 2.7% CPI increase was applied to most fees except for those subject to other development processes and limitations such as State law; and WHEREAS, in adopting this Resolution, the City Council is taking action only on those fees for the services, programs or products set forth in Exhibit “A” which have been modified from prior resolutions of the City Council. The remaining fees that have not been modified from prior resolutions shall remain in full force and effect.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Pinole does hereby resolve as follows:

SECTION 1: That the foregoing recitals and findings are true and correct and are incorporated herein by reference.

SECTION 2: That the City Council hereby adopts the fees, charges, and rates as set forth in attached Exhibit "A" and incorporated by this reference.

SECTION 3: That any new or adjusted fees adopted by this Resolution shall go into effect July 6, 2025.

PASSED AND ADOPTED at a regular meeting of the Pinole City Council held on the 6th day of May 2025 by the following vote:

AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
_________________________________
Heather Bell, CMC
City Clerk

Master Schedule of User and Regulatory Fees
Proposed: May 6, 2025
Effective: July 6, 2025

Fees Page
ADMINISTRATIVE FEES 1
BUSINESS LICENSE APPLICATION REVIEW FEES 3
RENTAL & BALCONY INSPECTION PROGRAM FEES 5
BUILDING FEES 6
DEVELOPMENT IMPACT FEES 12
PLANNING FEES 13
CODE ENFORCEMENT FEES 17
ENGINEERING AND ENCROACHMENT PERMIT FEES 18
FIRE PREVENTION FEES 21
POLICE FEES 40
SPECIAL EVENT AND FILM PERMIT APPLICATION REVIEW FEES 44 RECREATION AND FACILITY RENTAL FEES 45
WASTEWATER (SEWER) UTILITY FEES 51
City of Pinole
Table of Contents
Master Schedule of User and Regulatory Fees

City of Pinole

MASTER FEE SCHEDULE - CITY CLERK ADMINISTRATIVE FEES
Fee Charge Basis Note
1 Hardcopy Records Request $0.10 per single sided page
2 Oversize documents $3 per page
3 Document Imaging $3 per sheet
4 Filing Fee - Notice of Intent to Circulate Initiative Petition $200 5 Garbage Service Exemption (Resolution No. 2005-39) $48 6 Administrative Fee for Waste Collection Lien (PMC

8.08.110(G)/Resolution No. 2008-165
$55
7 Appeal Fee for Business License Revocations, Massage Establishment /Operator Permits & Code Enforcement Actions (Resolution 2009- 122/11-19-2009)
$575 each
8 Requests Requiring Special Programming or Formatting Actual hourly rate plus cost of digital devices
[a]
Activity Description
[a] This fee applies to the creation of a new document or information not normally prepared, owned, used or retained by the City as part of the conduct of the Public's business. Fee also includes cost of any digital devices used to provide requested information. 1

City of Pinole

MASTER FEE SCHEDULE - FINANCE ADMINISTRATIVE FEES
Fee Charge Basis Note
1 Credit Card Transaction Processing Fee pass-through of vendor charge
% of amount paid by
credit card
[a]
2 Not Sufficient Funds Charge $25 each
3 Hourly Rates and Fees for Services Not Listed in this Fee Schedule a) Finance Personnel $138 per hour [b]
Activity Description
[a] Fee will only apply when credit card is used for payment of fees for development/fire-related fees, permits, plan review, etc. Fee is intended to serve as a pass-through based on vendor agreement.
[b] For services requested of City staff which have no fee listed in this Master Fee Schedule, the City Manager or the City Manager's designee shall determine the appropriate fee based on the following hourly rates for staff time involved in the service or activity. 2

City of Pinole

MASTER FEE SCHEDULE - BUSINESS LICENSES
Fee Charge Basis Note
1 Fixed Place of Business in Pinole (Includes Home Businesses & Pinole Contractors)
Per Year (includes one employee) $168
Additional Employees (2 to 20) $26 per employee
Additional Employees (over 21) $19 per employee
2 Rental Properties
Basic Fee for one Property (1 unit) $168
Each additional Unit (2-4 units) $19
Additional Units (5 or more) $11
3 Hotels and Motels
Basic Fee $168
Each Rental Unit $11
4 Bowling Alley
Basic Fee (includes 2 lanes) $168
Additional Lanes $57 each
5 Outside Licensed Contractors/Subcontractors
Annual fee for current calendar year $262
Semi-annual (6 consecutive months within the same calendar year) $144 Quarterly (3 consecutive months within the same calendar year) $85 6 Outside Personal/Professional Service $168 per year
7 Delivery Vehicles $168 per year
8 Public Amusements
Rides and Shows $141 per day
Carnival $1,432 per day
Circus
a) Base Fee $1,432 per day
b) Per Day, Per Show $286
9 Dance Hall $857 per year
10 Motion Picture Theatre $343 per year
11 Playhouse $343 per year
Activity Description
3

City of Pinole

MASTER FEE SCHEDULE - BUSINESS LICENSES
Activity Description Fee Charge Basis Note
12 Pool Hall
Base Fee $168 per year
Per Table Over Two $84 per year
13 Advertising Vehicles
Per Vehicle $12 per day
Minimum Tax $91
14 Billboard $168 per year
15 Auctioneer
Daily Fee $141
Annual Fee $1,174
16 Pawnbroker $857 per year
17 Astrology, etc. $417 per month
18 Peddlers, solicitors $168 per year
19 Photographers
Daily Fee $28
Door-to-door solicitation for taking photographs, for enlargements, frames, etc. - per quarter
$84 per quarter
20 Fire Sale $286 per day
21 Distribution of Advertising Matter
Per Year (includes one employee) $168
Additional Employees (2 to 19) $26 per employee
Additional Employees (over 20) $19 per employee
Less than 40 weeks a year $19 per employee, per day
22 Transfer of Ownership Fee $7
23 Exemption Certificate $32
24 Penalty-Per Municipal Code 5.04.180 Sec. A (50% of license fee) 50% [a] 25 State Mandated Fee (AB 1379) (applies to All Licenses) $4 [a] Renewal must be postmarked, or hand delivered to City Hall by close of business on January 31 of calendar year for which business license applies to avoid penalty.
4

City of Pinole

MASTER FEE SCHEDULE - RENTAL & BALCONY INSPECTION PROGRAM FEES Fee Note
1 Rental Inspection Program Fee
a) Base Fee (Covers Initial Inspection and First Reinspection) i) Single Family Unit, Duplex Unit, or Triplex Unit $397/unit ii) Multi-Family Unit Including Hotel/Motel Unit $249/unit b) Reinspection Fee (only applicable if required)
i) 2nd Reinspection 20% of initial fee
ii) 3rd Reinspection 30% of initial fee
iii) 4th Reinspection 40% of initial fee
2 Balcony Inpection Program Fee $199
3 Rental Program Exemption $299/property [a]
[a] For requests for exemption from the Rental Health and Safety Program.

Activity Description
5

City of Pinole

MASTER FEE SCHEDULE - BUILDING FEES
Fee Note
1 HVAC Change-Out - Residential $199
2 Water Heater Change-Out - Residential $149
3 Residential Re-Roof
a) Up to 2,000 SF (Roof Area) $298
b) Each Add'l 1,000 SF or fraction thereof $99
4 Service Panel Upgrade - Residential $199
5 Battery Backup Storage - Residential $199
6 Electric Vehicle Charger - Residential $199
7 Generator - Residential $299
8 Residential Solar Photovoltaic System - Solar Permit
a) 15kW or less $225 [a]
b) Above 15kW $450 base fee, plus $15 per kW for each
kW above 15kW
[a]
9 Commercial Solar Photovoltaic System - Solar Permit
a) 50kW or less $1,000 [a]
b) 50kW – 250kW $1,000 base fee, plus $7 per kW for each kW above 50kW up to 250kW
[a]
c) Above 250kW $2,400 base fee, plus $5 per kW for each kW above 250 kW
[a]
10 Solar Thermal - Residential $315 [a]
11 Ground-Mount Solar - Residential $360 [a]
12 Swimming Pool / Spa Equipment Change-out Only $199
13 Swimming Pool Replaster - Residential $299
14 Residential Voluntary Seismic Retrofit – Push Piers Only (10 and fewer) $298 15 Retaining Wall
a) Wall Under 4' in height $398
b) Wall Over 4' in height
i) Up to 100 LF $795
ii) Each Additional 100 LF $49
16 CMU Wall
a) Wall Under 6' in height $398
b) Wall Over 6' in height
i) Up to 100 LF $795
ii) Each Additional 100 LF $49
17 Exterior Doors / Windows / Sliding Glass Doors - Retrofit / Repair a) Up to 5 $199
b) Over 5
18 Fences Requiring a Building Permit $199
19 Plumbing Permit $199
20 Mechanical Permit $199
21 Electrical Permit $199
22 Rooftop Solar Panel Removal and Replacement $199
23 Amnesty ADU Fee $1,540 [b]
24 Amnesty JADU Fee $472 [b]
[a] Total fees shall not exceed amounts outlined in California Government Code 66015(a)(1).

A. Fees for Commonly Requested and Minor Miscellaneous Building Permit Types. Fees shown in this section (Section A.) include all applicable inspection, and plan review fees. Additional permit processing fees apply. Additional fees may apply for services provided by other City Departments (e.g. Planning Review), Technology Enhancement Fees, and Fees Collected on Behalf of Other Agencies.

Fee Description
6

City of Pinole

MASTER FEE SCHEDULE - BUILDING FEES
Fee Note
A. Fees for Commonly Requested and Minor Miscellaneous Building Permit Types. Fees shown in this section (Section A.) include all applicable inspection, and plan review fees. Additional permit processing fees apply. Additional fees may apply for services provided by other City Departments (e.g. Planning Review), Technology Enhancement Fees, and Fees Collected on Behalf of Other Agencies.

Fee Description
[b] To encourage the legalization of unpermitted ADUs/JADUs, the following fee reductions apply to homeowners participating in the ADU/JADU Amnesty Program:

Affordability Commitment Incentives: Homeowners who agree to restrict their ADU/JADU for a minimum of five (5) years to affordable rental rates receive the following fee reductions:
*Moderate-Income ADU/JADU: 50% reduction in applicable Amnesty ADU fees. *Low-Income ADU/JADU: 100% reduction in applicable Amnesty ADU fees.

All homeowners receiving fee reductions for restricting homes for affordability must enter into an affordability covenant with the City for the specified period of time and agree to annual third-party rent monitoring.

Equity-Based Incentives: Homeowners qualified as moderate-income or lower are eligible for an additional fee reduction to increase participation:
*Moderate- and Lower-Income Homeowners: 50% reduction in Amnesty ADU/JADU fees, regardless of affordability commitment.

This reduction may be combined with the affordability commitment incentives, allowing qualifying homeowners to receive up to a full waiver of Amnesty ADU fees when designating an ADU for low-income affordability. 7

City of Pinole

MASTER FEE SCHEDULE - BUILDING FEES
Total Valuation Permit Fee
$1 to $2,000 $199
$2,001 to $25,000 $298 for the first $2,000 plus $22 for each add'l $1,000 or fraction thereof, to and including $1,000
$25,001 to $50,000 $795 for the first $25,000 plus $28 for each add'l $1,000 or fraction thereof, to and including $1,000
$50,001 to $100,000 $1,491 for the first $50,000 plus $18 for each add'l $1,000 or fraction thereof, to and including $100,000
$100,001 to $500,000 $2,385 for the first $100,000 plus $13 for each add'l $1,000 or fraction thereof, to and including $500,000
$500,001 to $1,000,000 $7,553 for the first $500,000 plus $7 for each add'l $1,000 or fraction thereof, to and including $1,000,000
$1,000,001 and up $11,131 for the first $1,000,000 plus $5 for each additional $1,000 or fraction thereof over $1,000,000
For permits for new construction, additions, tenant improvements or residential remodels requiring plumbing, electric, or mechanical review, the following percentages shall be added to the base permit fee Mechanical inspection fee = Base permit fee x .10
Determination of Valuation for Fee-Setting Purposes
● Building Valuation shall be based on the higher of 1) the applicant’s estimated valuation or 2) the most current Building Valuation as printed and published by the International Code Council and adjusted using the most current City Cost Index printed and published by R. S. Means Building Construction Cost Data. CRC, R108.3 Building permit valuations. Building permit valuation shall include total value of the work for which a permit is being issued, such as electrical, gas, mechanical, plumbing equipment, and other permanent systems, including materials and labor.

The final building permit valuation shall be set at an amount that allows the City to recover its costs of applicant plan check, permit and inspection activities.

Note: For construction projects with permit fees calculated using Section B, additional fees apply for permit issuance. Additional fees may apply for services provided by other City Departments (e.g. Planning Review), Technology Enhancement Fees, and Fees Collected on Behalf of Other Agencies (e.g. State of California). Additional fees apply for plan review, when applicable.

B. Base Permit Fee for New Buildings, Additions, Tenant Improvements, Residential Remodels, and Mechanical, Electrical, and/or Plumbing Permits Not Identified Elsewhere in This Fee Schedule
Plumbing inspection fee = Base permit fee x .10
Electrical inspection fee = Base permit fee x .10
7

City of Pinole

MASTER FEE SCHEDULE - BUILDING FEES
Fee Charge Basis Note
1 Building Plan Check Fees - Building
a) Plan Review Fee, if applicable 75% % of permit fee [a] b) Expedited Plan Check - At Application Submittal (when applicable) 1.5x standard plan check fee
c) Over the Counter Plan Review Fee $199 Per Hour [b];[c] d) Revision Application Fee (per hour) (1-hour minimum) $199 Per Hour e) Tract Home / Master Plan Construction (Production Units) 20% of standard plan check fee
[d]
f) Alternate Materials and Materials Review (per hour) $199 Per Hour g) Excess Plan Review Fee (4th and subsequent) (per hour) $199 Per Hour h) Revisions (per hour) $199 Per Hour
2 Building Plan Check Fees - Planning
(Fees Only Applied to Projects Requiring Review)
a) Zoning Clearance Verification $119
b) Planning Plan Check
i) Alterations/Additions - Residential $297
ii) New Construction - Single Family Residential $534
iii) New Construction - 2-4 Residential Units $1,009
iv) New Construction - 5+ Residential Units $2,612
v) New Construction - Non-Residential $1,009
vi) Alterations/Additions - Non-Residential $534
3 Building Plan Check Fees - Public Works Engineering
(Fees Only Applied to Projects Requiring Review)
a) Swimming Pool $221
b) Block Wall $110
c) Fence $110
d) Sign $110
e) Alterations/Additions - Residential $166
f) New Construction - Single Family Residential $442
g) New Construction - 2-4 Residential Units $663
h) New Construction - 5+ Residential Units $1,325
i) New Construction - Non-Residential $883
j) Alterations/Additions - Non-Residential $221
k) Trash Capture, SWPPP, and NPDES Review Fees See Eng. Fee Schedule l) Permits / Plan checks not listed above See footnote [e] C. Building Plan Review Fees
Activity Description
8

City of Pinole

MASTER FEE SCHEDULE - BUILDING FEES
Fee Charge Basis Note
C. Building Plan Review Fees
Activity Description
[a] Includes up to three plan checks. The City will bill hourly for additional plan review required. [b] For permits requiring only over the counter plan review, e.g. non-engineered plans.

When applicable, plan check fees shall be paid at the time of application for a building permit.

The plan checking fee is in addition to the building permit fee. Plan check fee applies to base building permit fee and mechanical, electrical, and plumbing inspection fees, when applicable.
[d] For identical buildings built by the same builder on the same lot or in the same tract and for which building permits are issued at the same time.
[e] Engineer/technician to determine hours and applicable fee at time of application. [c] Category added to fee schedule subsequent to initial adoption, allows for reduced plan check fee for over the counter / in-house plan check. 9

City of Pinole

MASTER FEE SCHEDULE - BUILDING FEES
Fee Note
1 Permit Processing Fee $83
2 Administrative Fee for Permit Reactivation $100
3 Fire Permit Processing Fee $83
4 Outside Contractor Business License Processing Fee $67 5 Business License Inspection Fee
a) Residential Home Occupation $67
b) Non-Residential $149
6 General Plan Maintenance Fee (% of base building permit fee) 10% 7 Technology Fee (% of base building plan review and base building permit fee) 10% 8 Cimate Action and Adaptation Plan Maintenance Fee (% of base building permit fee) 3% 9 Strong Motion Instrumentation (SMI) Fee Calculation
a) Category 1 Construction (1 to 3 Story Residential) Greater of $0.50 or valuation x .00013
[a]
b) Category 2 Construction (Over 3 story Residential and all Commercial) Greater of $0.50 or valuation x .00028
[b]
10 Building Standards (SB 1473) Fee Calculation (Valuation) a) $1 - $25,000 $1
b) $25,001 - $50,000 $2
c) $50,001 - $75,000 $3
d) $75,001 - $100,000 $4
e) Each Add'l $25,000 or fraction thereof Add $1
11 Temporary Certificate of Occupancy (per 30 Days) $299 12 Permit Extension $199
13 Permit Reactivation Fee
a) Reactivation Fee if All Inspections Have Been Performed and Approved Up to But Not Including Final Inspection
$199 [c]
b) Reactivation Fee - All Other Scenarios
i) Permit Expired Up to One Year 50% of Original Base
Building Permit Fee
ii) Permit Expired More than One Year 100% of Original Base Building Permit Fee
14 Permit Reissuance Fee $100 [d]
15 Damaged Building Survey (Fire, Flood, Vehicle Damage, Etc.) $298 16 AB 838 Violation Fees
a) Investigation resulting in Violations under AB 838 (per hour) (1-hour minimum) $199 b) Inspection Report Production for Violations under AB 838 (per hour) (1-hour minimum) $199 D. Other Fees
Activity Description
10

City of Pinole

MASTER FEE SCHEDULE - BUILDING FEES
Fee Note
D. Other Fees
Activity Description
Other Fees
17 Phased Inspection Fee (per inspection) $100
18 After Hours Inspection (per hour) (4-hour minimum) $239 19 Re-inspection Fee (2nd Time or More) (each) $99 [e]
20 Missed Inspection Fee $97 [f]
21 Duplicate Copy of Permit $66
22 Duplicate Copy of Certificate of Occupancy $33
23 Construction and Demolition Waste Management Review Fee $99 24 Fees for Services Not Listed in this Fee Schedule (per 1/2 hour) $99 25 Special Inspection Agency Application Review $398 [g] 26 Pre-application Meeting $50/Division involved [h]
27 Deferred Submittal $199 [i]
Violation Fees
28 Investigation Fee For Work Done Without Permits
(In addition to applicable permit fees)
equal to
permit fee
Refunds
29 Refunds
a) Fees Erroneously Paid or Collected by the City 100% refund b) Refund of Plan Review Fees - Prior to Plan Review Commencing up to 80% refund c) Refund of Permit Fees - Prior to Inspection Commencing up to 80% refund d) 180 Days After Payment of Fees no refund
30 Hardcopy Records Request $0.10
per single side page
31 Oversize documents $3
per page
[c] For reactivation of expired building permits that are no longer valid. [d] Example; change of contractor.
[e] Reinspection fee applies after the first re-inspection. [f] General inspection cancellations must be made before 7:00 AM on the scheduled day of inspection. Cancellations made after this time in addition to inspections scheduled with no responsible person on site during the inspection window will incur a missed inspection fee.
[g] Additional review beyond 2 hours will incur a charge per half hour at the current hourly rate. Renewal of Special Agency Application required every three years.
[h] Fee is flat regardless of number of staff involved in meeting; fee is per division included in meeting. [i] Additional review beyond 1 hour will incur a charge per half hour at the current hourly rate. [a] Category 1 Construction includes residential buildings 1 to 3 stories in height, excluding hotels and motels. Single family houses, duplexes and quadruplexes are considered Category 1. Condominiums and apartment buildings which are 3 stories or less in height are considered Category 1. [b] Category 2 Construction includes all buildings not considered Category 1 (i.e. residential buildings over 3 stories, all office buildings, warehouses, factories and other manufacturing or processing facilities, restaurants, and other non-residential buildings). 11

City of Pinole
MASTER FEE SCHEDULE - DEVELOPMENT IMPACT FEES1,2
3 Bedrooms 2 Bedrooms 1 Bedroom Office Commercial Food Service Industrial Institutional 1 Police $1,384.15 $1,126.17 $868.19 $0.67 $0.38 $0.38 $0.54 $0.18 2 Fire Protection $2,499.06 2033.28 $1,567.51 $1.21 $0.69 $0.69 $0.97 $0.32 3 Public Facilities &
Equipment
$4,609.19 3750.13 $2,891.07 $2.23 $1.28 $1.28 $1.78 $0.60 4 Wastewater Capacity $9,499.19 5509.53 N/A $1.33 $0.66 $11.21 $3.51 $0.76 5 Transportation $581.01 472.72 $364.43 $0.67 $1.41 $1.41 $1.21 $0.96 6 Drainage $261.36 149.33 N/A $0.10 $0.10 $0.10 $0.19 $0.23 7 Parks and Recreation $10,561.46 8593.02 $6,624.57 N/A N/A N/A N/A N/A 8 Subtotal $29,395.42 $21,634.18 $12,315.77 $6.21 $4.52 $15.07 $8.20 $3.05 9 Administration (3%) $881.86 649.03 $369.47 $0.19 $0.14 $0.45 $0.25 $0.09 10 Total $30,277.28 $22,283.21 $12,685.24 $6.40 $4.66 $15.52 $8.45 $3.14 1 Adopted on January 21, 2025 purusant to City Council Resolution 2025-03. 2 Additional impact Fees are required from other agencies, including the West Contra Costa Transportation Advisory Committee (WCCTAC) and the the West Contra Costa Unified School District (WCCUSD). The WCCTAC's West County Subregional Transportation Mitigation Program (STMP) fees are collected by the City of Pinole and transmitted to the WCCTAC. The WCCUSD collects school facilities development fees for new residential, commercial and industrial construction resulting in new assessable area. The City requires proof of WCCUSD review, and when applicable, a certificate of payment issued by the District to confirm that required District development fees have been paid.

Facility Category
Fee per Dwelling Unit Fee per 1 Square Foot of Building Floor Area 12

City of Pinole

MASTER FEE SCHEDULE - PLANNING FEES
Fee Note
Design Review
1 Administrative Design Review: Single family residential additions; additions of less than 500 sf for multifamily and nonresidential
$801
2 Comprehensive Design Review – Small
New single family residence; new multifamily building with 2 to 4 units; multifamily and nonresidential additions 500 to 5,000sf
$4,086
3 Comprehensive Design Review – Medium
New multifamily building with 5 to 10 units; multifamily and nonresidential additions 5,001 to 10,000sf
$10,977
4 Comprehensive Design Review – Large
New multifamily building of 10 or more units; new nonresidential buildings; multifamily and nonresidential additions greater than 10,000sf
$20,000 Deposit;
$14,000 Minimum Fee
5 Sign Permit: New Sign/Approved Program, replace old sign as previously approved, etc. $475 6 Creative Sign Program: Encourage signs of unique design $828 7 Sign Program: 5 or more signs or greater than 200 sq. ft. of total aggregate sign area or building with 3 or more tenants.
$2,374
Use Permits
8 Similar Use Determination $359
9 Administrative Use Permits (AUP): Outdoor Dining $966 10 Temporary Use Permits (TUP) – Small.

Special one-day events, such as grand openings
Outdoor sales and display.

Seasonal sales (Christmas tree sales, pumpkin sales)
$386 [a]
11 Temporary Use Permits (TUP) – Large.

Construction yards and storage sheds
Expositions, concerts, clinics, amusement rides, and flea markets. $856 [a]
12 Conditional Use Permits (CUP) $5,726
13 Home Occupation Permit $155
14 Condo Conversion Permit $7,500 Deposit;
$5,000 Minimum Fee
15 Tree Removal Permit $237
16 Use Permit Amendments $2,849
17 Use Permit - Combined with Other Permits 100% of highest applicable permit fee, plus 50% of all other
applicable permit fees
Activity Description
13

City of Pinole

MASTER FEE SCHEDULE - PLANNING FEES
Activity Description Fee Note
Variances
18 Minor Deviation $729
19 Single Family Variance $1,822
20 All Other Variance Requests $5,223
Policy / Plan Amendments
21 Prezoning / Annexation $20,000 Deposit;
$14,000 Minimum Fee
22 Rezoning / Zoning Code Amendment (Includes Map and Text) $10,446 23 Minor Development Plan Amendment $475
24 General Plan Amendment $10,000 Deposit;
$7,000 Minimum Fee
25 Specific Plan Amendment $10,000 Deposit;
$7,000 Minimum Fee
Subdivision / Mapping
26 Subdivision / Tentative Map
a) Minor Subdivision / Parcel Map (4 Lots or Less) $5,000 Deposit; $3,500 Minimum Fee
b) Major Subdivision / Tract Map (5 or More Lots) $7,500 Deposit; $5,000 Minimum Fee
27 Lot Line Adjustment $2,000 Deposit;
$1,400 Minimum Fee
28 Lot Merger $2,000 Deposit;
$1,400 Minimum Fee
29 Easement / Street Vacation / Existing Utility Review $2,000 Deposit; $1,400 Minimum Fee
30 Final Map
a) Parcel Map $5,000 Deposit;
$3,500 Minimum Fee
b) Tract Map $7,500 Deposit;
$5,000 Minimum Fee
Environmental Review
31 Categorical Exemption $276
32 Initial Study $3,500 or Consultant Cost + 15%
33 Negative Declaration $5,000 Deposit;
$3,500 Minimum Fee
34 Mitigated Negative Declaration $10,000 Deposit;
$7,000 Minimum Fee
35 Environmental Impact Report Consultant Cost + 15%; Deposit TBD
14

City of Pinole

MASTER FEE SCHEDULE - PLANNING FEES
Activity Description Fee Note
Agreements
36 Development Agreement $10,000 Deposit;
$7,000 Minimum Fee
37 Affordable Housing Agreement $10,000 Deposit;
$7,000 Minimum Fee
38 Review of CC&R's $2,500 Deposit;
$1,750 Minimum Fee
Other Development Services
39 Extensions 1/2 Original Fee
40 Appeals of Department, Administrative and Planning Commission Actions (Per Appeal) $500 + $2,500 Deposit [b] 41 Zoning Administrator Hearing (Each Required Hearing) $536 42 Planning Commission / City Council Hearing (Each Required Hearing) $712 43 Records Research $100 per half hour after first hour 44 Address Assignment (per address) $339
45 Zoning Verification Letter $237 [c]
46 Pre-application Meeting $50/Division involved [d]
47 Pre-approved ADU Plan Submittal $673 [e]
48 Public Convenience and Necessity (PCN) Determination $711 Public Noticing
49 Project Notification Sign $276 per sign
(as needed)
50 Public Noticing (Administrative) $497
51 Public Noticing (Public Hearing Required) $773
52 Public Noticing (Deposit-Based Project) Deposit
Small Cell Wireless
53 Small Cell: Right of Way Pole Usage Fee $270 per pole annually [f] 54 Small Cell Wireless Attachment Fee $500 for first five + $100 for each additional
[f]
55 Small Cell Wireless New Pole $1,000 [f]
Affordable Housing Requests
56 Equity-Share Payoff Demand $356
57 Reconveyance $356
58 Density Bonus Application $475
Redevelopment (Successor Agency)
59 Loan Extension Application Fee (Commercial/Residential) $359 15

City of Pinole

MASTER FEE SCHEDULE - PLANNING FEES
Activity Description Fee Note
Technology Enhancement Fee
60 Technology Fee (% of plan review and permit fee) 10% Violation Fees
61 Penalty for Work Without Planning Approval equal to
permit fee
Hourly Rates and Fees for Services Not Listed in this Fee Schedule 62 Rates for Services Not Listed Above
a) Planning Personnel (per hour) $237
b) Contract Planning, Peer Review, Architecture Review, Etc. Pass through of Actual Cost + 15% c) Specialized Attorney Services Pass through of Actual Cost 63 Hardcopy Records Request $0.10
per single side page
64 Oversize documents $3
per page
Business License Review
65 Business License Review $30 [d]
[a] Temporary use permit fee may be reduced to $0 (no charge) for non-profit entities. [c] Additional research beyond 1 hour will incur a charge per half hour at the current hourly rate. [d] Fee is flat regardless of number of staff involved in meeting; fee is per division included in meeting. [e] Additional review beyond 2 hours for Planning and 1 hour for Building will incur a charge per half hour at the current hourly rate.
[b] Planning Commission Appeal requests initiated by the City Council members shall be accompanied by a $250 rather than $500 appellant fee.

The $250 may be refundable if the appeal initiated by a majority of the City Council members that hear the appeal request.

Applicants for full cost (deposit-based) submittals shall pay for all City staff and contract service provider time and materials required to process the application. A full cost reimbursement agreement shall be included with the project application submittal package. Projects outside the scope of this fee schedule will be subject to a full cost reimbursement agreement to be approved by the City Manager and/or City Council. This reimbursement agreement will include the identification of a work program and will include cost estimates for both City staff time and consultant services based on a defined scope of work.

Initial deposits will be collected and held by the City in a deposit account at the time the application is submitted. Project billing amounts will be drawn from the deposit account. If the deposit is reduced to below 20% of the initial deposit amount, the applicant will be notified and required to supplement the deposit account with an additional amount.

When more than one full cost application is submitted, the sum total of the initial full cost deposit amount may be reduced by up to 20% at the discretion of the Planning Director.
[f] Total fees shall not exceed amounts outlined in California Government Code 66015(a)(1).

Funds expended for staff time shall not be dependent upon the City’s approval or disapproval of the application request. Any deposit amounts remaining after final project close out will be returned to applicant (less bond amounts held by the City).

Overview of Fee Structure
Fees may be either fixed fees, or Full Cost Recovery with Minimum Amount Due. When a fee is Full Cost Recovery with Minimum Amount Due, the minimum amount charged shall be the Minimum Fee. The City reserves the right to collect amounts in excess of the minimum fee when City costs or other review costs (e.g. consultant, County, attorney, etc.) exceed this amount.

Use of Full Cost Recovery with Minimum Amount Due
For fees collected using Full Cost Recovery with Minimum Amount Due, the City will provide an accounting of internal costs and other related costs (e.g. consultant, County, attorney, etc.), to support any amounts billed in excess of the minimum amount due.

Full Cost Deposits and Deposit Replenishment Policy
16

City of Pinole

MASTER FEE SCHEDULE - PLANNING FEES
Activity Description Fee Note
As may be required by the Planning Department or Public Works Department for project evaluation or environmental review, all payment for attorney and consultant work shall be the responsibility of the applicant. 17

City of Pinole

MASTER FEE SCHEDULE - CODE ENFORCEMENT FEES
Fee Note
1 Courtesy Inspection
a) First Inspection No Charge
b) Second Inspection to Verify Violation Corrected No Charge c) Each Additional Inspection $85
2 Re-Inspection Fee $85
3 Abatement Warrant $340
4 Serving Notice $42
5 Lien Approval Fee $165
6 Special Assessment Approval Fee $165
7 Lien Release Fee $165
8 Tobacco Retailer License
a) New $332
b) Renewal $332
c) Late Renewal Same as Business Lic.
d) Suspension Appeal $332
e) Citation Appeal e
)
C
$332
9 Request for Extension of Time
a) First Request No Charge
b) Second and Subsequent Requests (each) $39
10 Oversized and Non-Motorized Vehicle Visitor Parking Permit bill hourly; 1-hour min. [a] 11 Appeals
a) Notice and Order Appeal $635
b) Notice of Violations Appeal $635
c) Administrative Citation Appeal $28
12 Technology Fee (% of Fee) 10%
13 Late Payment Penalty 5% of unpaid amount
14 Rates for Services Not Listed Above
a) Code Enforcement Personnel (per hour) $170
b) Specialized Services Including, but not limited to, Attorney and Abatement Services Pass through of Actual Cost 15 Hardcopy Records Request $0.10
per single side page
16 Oversize documents $3
per page
17 Pre-application Meeting $50/Division involved [b]
[a] Pinole Municipal Code Section 8.24.035.C.3
[b] Fee is flat regardless of number of staff involved in meeting; fee is per division included in meeting.

Activity Description
17

City of Pinole

MASTER FEE SCHEDULE - ENGINEERING AND ENCROACHMENT PERMIT FEES Fee Note
Encroachment Permit Fees
1 Permit Issuance Fee (applies to all encroachment permits) $165 2 Permit Renewal Fee / Time Extension $111
3 Permit Fee
a) Sewer Lateral
i) Base Permit Fee $221
ii) Video Inspection, If Required $110
b) Concrete Flat Work or Under Sidewalk Drain
i) Up to 500 SF $442
ii) Add for Each Additional 500 SF $110
c) Street Cut or Drainage Modifications
i) < 10 CY excavated $663
ii) Add for Each Additional 10 CY $331
d) Utility Pole - Set, Relocate or Remove $442
e) Utilities Structure Inspection $331
f) Storage in Public Right-of-Way for Moving Pods $110
g) Landscape Maintenance $110
h) Temporary Staging for Items Not Listed Above $110
i) Block Party Permit Permit Issuance Fee
j) Vendor Permit Permit Issuance Fee
k) Traffic Control Only $221
l) Major Project [a]
i) First Day $663
ii) Each Additional Day $331
m) Projects Greater than Two Weeks in Duration $4,000 Deposit n) Permit Types Not Listed $221
4 Other Applicable Fees, if Required
a) Traffic Control Plan Review $331
b) Revocable Encroachment Permit / Hold Harmless Agreement $552 5 Permit Bond / Deposit
a) One-year maintenance bond for street cuts equal to the value of the work or as determined by Public Works Director / City Engineer.

Varies - See description
b) Bond for concrete work, including curb, gutter and sidewalk drains. Deposit is equal to the value of the work or as determined by Public Works Director / City Engineer. Deposit is returned upon passing final inspection for concrete work.

Varies - See description
c) One-year maintenance bond for storm drainage modifications equal to the value of the work or as determined by Public Works Director / City Engineer.

Varies - See description
Activity Description
18

City of Pinole

MASTER FEE SCHEDULE - ENGINEERING AND ENCROACHMENT PERMIT FEES Activity Description Fee Note
Grading Fees
6 Grading Plan Review
a) 0 - 50 CY
b) 50 to 10,000 CY $994
c) 10,001 to 100,000 CY $1,435
d) Add for Each 10,000 CY above 100,000 $331
7 Grading Permit Issuance $221
8 Grading Permit Bond (per CY) $6
9 Grading Inspection
a) 0 - 50 CY
b) 50 to 10,000 CY $1,325 [b]
c) 10,001 to 100,000 CY $2,650 [c]
d) Add for Each 10,000 CY above 100,000 $221
Erosion and Clean Water (Including Full Trash Capture System) 10 Stormwater Pollution Prevention Construction Permit: C.6 Inspections (Permits for Construction Projects that Require Stormwater Pollution Prevention, Includes Monthly Inspection)
a) Less than 1-Acre Hillside Site, Requiring an Erosion and Sediment Control Plan $663 [d] b) More than 1-Acre Requiring an Erosion and Sediment Control Plan $1,325 [d] c) Re-Inspections (Due to Fail in Maintaining BMP's) $221 [d] 11 C.3 Fees for Projects Which Create or Replace More than 10,000 SF of Impervious Surface a) Stormwater Control Plan Review / Approval $994 [d]
b) Operations and Maintenance Plan Review / Approval $552 [d] c) Annual Inspection Fee
i) Up to 25,000 SF $883 [d]
ii) Greater than 25,000 SF $1,767 [d]
Oversize Load Permit Fee
12 Oversize Load Permit Fee
a) Per Day $18
b) Annual $99
Temporary Barricade Delivery / Pickup
13 Temporary Barricade Delivery / Pickup
a) Temporary Barricade Delivery / Pickup $221
b) Refundable Security Deposit TBD by Public Works Director / City Engineer
19

City of Pinole

MASTER FEE SCHEDULE - ENGINEERING AND ENCROACHMENT PERMIT FEES Activity Description Fee Note
Other
14 After Hours Inspection (per hour) (4-hour minimum) $265 15 Re-inspection Fee / Missed Inspection / Excessive Inspection Fee (2nd Time or More) $221 [e] 16 Excessive Resubmittals $221 [e]
17 Revisions $221
Expedited Permit / Plan Review Fees
18 Expedited Permit / Plan Review Fees 1.5x standard fee Technology Enhancement Fee
19 Technology Fee (% of plan review and permit fee) 10% Violation Fees
20 Investigation Fee For Work Done Without Permits
(In addition to applicable permit fees)
equal to
permit fee
Hourly Rates and Fees for Services Not Listed in this Fee Schedule 21 In-House Public Works Personnel $221
22 Contract Service Providers Pass through of Actual Cost + 15%
23 Attorney Services Pass through of Actual Cost
24 Pre-application Meeting $50/Division involved [f]
[b] Fee includes up to 8 inspections. Any additional inspections will be charged at hourly rate. [c] Fee includes up to 16 inspections. Any additional inspections will be charged at hourly rate. [f] Fee is flat regardless of number of staff involved in meeting; fee is per division included in meeting. [a] Major Projects include ground disturbing activities, projects lasting longer than three days, or projects that require permanent traffic control for the duration of the project (e.g. excavation, trenching, boring, etc.). [e] All fees include up to three plan checks and inspection and re-inspection. The City will bill hourly for additional plan review and inspections required.
[d] If a contract service provider is used for these reviews, the City may pass through of actual cost, plus 15% to the applicant, rather than fixed fee amounts listed.
20

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Fee * Note

OPERATIONAL PERMITS
1 Aerosol Products
Permit to store, manufacture, or handle an aggregate quantity of Level 2 or Level 3 aerosol products in excess of 500 pounds net weight.
$316
2 Amusement Buildings
Permit to operate a special amusement building.
$316
3 Aviation Facilities
Permit to use Group-H or Group-S occupancies for aircraft servicing or the repair of aircraft, including aircraft fuel-servicing vehicles.

Does not include permits for hot works, flammable/combustible spraying operations, or hazardous materials.
$632
4 Carbon Dioxide Systems used in Beverage Dispensing Applications Permit to operate a carbon dioxide system used for beverage dispensing having more than 100 pounds of carbon dioxide.
$316
5 Carnivals, Fairs, Festivals, and Exhibitions
a) Permit to operate a carnival, fair, festival, or exhibition. Inspections conducted during normal work hours – (1.25 hours).
$395
b) Additional inspection time during normal business hours, per ½ hour. $158 c) Additional inspection time after normal business hours, per hour. $316 d) Overtime and Weekend Inspections: Two hour minimum fee. $632 6 Cellulous Nitrate Film
Permit to store, use, or handle cellulose nitrate film in a Group A occupancy. $474
7 Combustible Dust Production
Permit to operate facility with operations producing combustible dust (e.g., grain elevator, flower starch milk, fee mill, or a plan pulverizing aluminum, coal, cocoa, magnesium, spices or sugar, etc.).
a) Up to 2500 sq. ft. $316
b) More than 2500 sq. ft. $632
8 Combustible Fibers
Permit to store or handle combustible fibers in excess of 100 cu. ft. $632
9 Compressed Gas
Permit to store, use, or handle compressed gases at normal temperature and pressure in excess of the amounts listed in Table 105.6.9 of the CFC.
$395
10 Covered and Open Mall Buildings
Permit for the placement of retail fixtures and displays, concession equipment, displays of highly combustible goods, liquid or gas-fired equipment, and the use of open flame or flame producing equipment in the mall.
$395
11 Cryogenic Fluids
Permit to produce, store, transport on site, use, handle, or dispense cryogenic fluids in excess of the amounts listed in Table 105.6.11 of the CFC.
$395
Activity Description
21

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
12 Cutting and Welding
Permit to conduct cutting or welding operations.
$395
13 Dry Cleaning
Permit to engage in dry cleaning operations or to change to a more hazardous cleaning solvent in existing dry cleaning equipment.
$395
14 Explosives
Permit to manufacture, store, handle, sell, or use any quantity of explosives or explosive materials. See Pyrotechnic Special Effects Material section. a) Up to 100 lbs. $632
b) More than 100 lbs. $948
15 Gunpowder Sales
Permit for the resale of gunpowder (does not include inspection fees required in FC – 15b.3). a) Up to 100 lbs. $2
b) More than 100 lbs. $10
c) Inspection time, per ½ hour. $158
16 Fire Hydrants and Valves
Permit to use or operate fire hydrants or valves intended for fire suppression.

See Engineering Fee Schedule for temporary construction water supplies. $316
17 Flammable and Combustible Liquids
a) Permit to use or operate a pipeline for the transportation within facilities of flammable or combustible liquids.
$395
b) Permit to store, handle, or use Class I liquids. In excess of 5 gallons – Inside. $395 c) In excess of 10 gallons – Outside. $632
d) Permit to store, handle, or use Class II or Class III liquids. In excess of 25 gallons – Inside. $395 e) In excess of 60 gallons – Outside. $395
f) Permit to store, handle, or use class IIIB liquids in tanks or portable tanks for fueling motor vehicles at motor fuel dispensing facilities or where connected to fuel-burning equipment. $395
g) Permit to remove Class I or Class II liquids from an underground storage tank used for fueling motor vehicles by any means other than the approved, stationary on-site pumps normally used for dispensing purposes.
$395
h) Permit to place temporarily out of service (for more than 90 days) an underground, protected above-ground, or above-ground flammable or combustible liquid tank. $948
i) Permit to change the type of contents stored in a flammable or combustible liquid tank to a material that poses a greater hazard than that for which the tank was designed and constructed.
$395
j) Permit to manufacture, process, blend, or refine flammable or combustible liquids. $632 18 Floor Finishing
Permit to use Class I or Class II liquids for the refinishing of floorings in excess of 350 sq. ft. $395
19 Fruit and Crop Ripening
Permit to operate a fruit or crop ripening facility or conduct a fruit-ripening process using ethylene gas.
$316
22

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
20 Fumigation and Insecticidal Fogging
Permit to operate a business of fumigation or insecticidal fogging and to maintain a room, vault, or chamber in which a toxic or flammable fumigant is used.

N/C
21 Hazardous Materials
Permit to store, transport on site, dispense, use, or handle hazardous materials in excess of the amounts listed in Table 105.6.21 of the CFC.
a) 1-5 products. $316
b) 5-10 products. $948
c) 11 or more products. $1,580
22 HPM Facilities
Permit to store, handle, or use hazardous production materials. $1,580
High-Piled Storage
23 Permit to use a building or portion thereof for high-pile storage in excess of 500 square feet. $632 24 Up to 5,000 sq. ft. More than 5,000 sq. ft. $948
25 Hot Work
Permit to conduct hot work.
$158
26 Industrial Oven
Permit to operate an industrial oven.
$632
27 Lumber Yards and Woodworking Plants
Permit for the storage or processing of lumber exceeding 100,000 board feet. $632
28 Liquid- or Gas-Fueled Vehicles or Equipment in Assembly Buildings Permit to operate, display, or demonstrate liquid- or gas-fueled equipment in assembly buildings.
$316
29 LPG
a) Permit to dispense, store, and use LPG. $395
b) Permit to operate a plant/facility. $632
c) Permit to exchange cylinders only – no refilling. $316 30 Magnesium
Permit to melt, cast, heat, cast, or grind more than 10 lbs. $474
31 Miscellaneous Combustible Storage
Permit to store in any building or upon any premises in excess of 2,500 cu. ft. gross volume of combustible empty packing cases, boxes, barrels or similar containers, rubber tires, rubber, cork, wood or plastic pallets, or similar combustible materials. $632
Motor Fuel-Dispensing Facilities
32 Permit to operate automotive, marine, and fleet motor fuel-dispensing facilities. $632 33 Permit to dispense liquid fuels from tank vehicles into the fuel tanks of motor vehicles, marine craft, and other special equipment at approved locations. Also includes the limited or temporary fueling operations for special events (e.g., the fueling of watercraft from shore, piers, floats, or barges).
$316
23

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
34 Open Flames and Torches
Permit to remove paint with a torch, or to use a torch or open flame device in a wildfire risk area.
$316
35 Open Flames and Candles
Permit to use open flames or candles in connection with restaurants, public assemblies, or drinking establishments.
$316
36 Organic Coatings
Permit to manufacture any organic coating in excess of 1 gallon in one day. $316
37 Public Assemblies
Permit to operate place of assembly.
a) Occupancy load 50-100 $395
b) Occupancy load 101-200 $632
c) Occupancy load 201-299 $632
d) Occupancy load 300 + $948
38 Pyrotechnic Special Effects Material
Permit to use or handle fireworks or pyrotechnics.
a) Inspections during normal work hours – (2 hours). $632 b) Additional inspection time during normal business hours, per ½ hour $158 c) Additional inspection time after normal business hours, per hour $316 d) Overtime and weekend inspections: Two-hour minimum fee. $632 39 Permit to use or handle fireworks or pyrotechnics, including fireworks aerial displays. a) Inspections during normal work hours – (2.5 hours). $790 b) Additional inspection time during normal business hours, per ½ hour. $158 c) Additional inspection time after normal business hours, per hour $316 d) Overtime and weekend inspections: Three hour minimum fee. $948 40 Pyroxylin Plastics
Permit to store or handle more than of 25 lbs. of cellulose nitrate (pyroxylin) plastics, or to assemble or manufacture articles involving pyroxylin plastics. $316
41 Refrigeration Equipment
Permit to operate a mechanical refrigeration unit or system. $474
42 Repair Garages
Permit to operate an engine or motor vehicle repair garage, including automotive, marine and similar fueled apparatus.
a) 1 – 4 repair bays $395
b) 5 – 8 repair bays $474
c) More than 8 repair bays $632
43 Rooftop Heliport
Permit to operate a rooftop heliport.
$316
24

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
44 Spraying or Dipping
Permit to conduct spraying or dipping operations utilizing flammable or combustible liquids or the application of combustible powder.
$395
45 Storage of Scrap Tires and Tire Byproducts
Permit to establish, conduct, or maintain storage of scrap tires and tire byproducts in excess of 2,500 cu. ft. of total volume. See Tire Storage section $632
46 Temporary Membrane Structures and Tents
Permit to operate an air-supported temporary membrane structure, including tents and canopies, having an area in excess of 400 sq. ft. (inspections during normal work hours only). a) 401 sq. ft. to 699 sq. ft. $158
b) 700 sq. ft. to 5,000 sq. ft. $316
c) More than 5,000 sq. ft. $474
d) Additional inspection time during normal business hours, per ½ hour. $158 e) Additional inspection time after normal business hours, per hour. $316 f) Overtime and weekend inspections: Two-hour minimum fee. $632 g) Permit to extend the use of a tent, canopy, or air-supported structure for an additional 180 days. (1 extension per structure)
$316
47 Tire Rebuilding Plant
Permit to operate and maintain a tire rebuilding plant. $632
48 Waste Handling Facility
Permit to operate a wrecking yard, junkyard, or waste handling facility. $632
49 Wood Products
Permit to store chips, hogged material, lumber, or plywood in excess of 200 cu. ft. $632
50 Asbestos Removal
Permit to conduct asbestos removal operations.
$316
51 Automobile Wrecking or Dismantling Yard
Permit to operate an automobile wrecking or dismantling yard. $632
52 Battery Systems
Permit to operate stationary lead-acid battery systems having a liquid capacity of more than 50 gallons.
$316
53 Christmas Tree Sales
Permit to operate a Christmas Tree lot.
$632
54 Emergency Responder Radio Coverage
Permit to operate a facility with emergency responder radio coverage systems. $158
55 Model Rockets
a) Permit to sell model rocket motors or launch model rockets in excess of three launches per event. Permits are per site and are effective as long as site conditions remain unchanged. $316
b) Additional site inspection time, per half hour. $158 25

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
56 Tire Storage
Permit to store tires in excess of 1,000 cu. ft. inside buildings. $395
57 Oil Extraction Process
Permit to extract oil from organic material by a process that uses a volatile solvent or liquid carbon dioxide.
$316
58 Indoor Growing Operation
Permit to conduct an indoor growing operation, except agricultural greenhouses in an agricultural zone.
$316
LICENSED CARE FACILITY - 24 HOURS
59 Inspection of a 24-hour licensed care facility, including: Social Rehabilitation Facility, Residential Care Facility, Assisted Living, Residential Care Facility for the Elderly, Halfway Houses, Community Correction Centers, Re-entry Centers, Treatment Programs, Work Furlough, Alcoholism or Drug Abuse Recovery/Treatment Facility, Congregate Living Health Facility, Group Homes, Immediate Care Facility, and Infant Care Facility. a) Base Fee. $316
b) Plus $ 4.00 per unit/occupant. $4
c) Inspection of a 24-hour Infant Care Facility for children 2 ½ years of age and younger. i )Base Fee. $316
ii) Plus $ 4.00 per unit/occupant. $4
60 LICENSED CARE FACILITY - LESS THAN 24 HOURS
Inspection of a non-24-hour license care facility with occupant load greater than 6, including:

Adult Day Care, Adult Day Support Center, Child Day Care, Infant Day Care, and Large Family Day Care Home.
a) Adult or Day Care Facility (non-ambulatory) $316
b) Adult or Child Large Family Day Care $316
c) Adult or Child Day Care Center $316
d) Inspection of a Licensed Clinic $316
61 SCHOOLS - (E Occupancy)
Permit to operate and maintain a school.
a) Occupant load less than 50. $395
b) Occupant load 50-149. $632
c) Occupant load 150-499. $632
d) Occupant load 500 or greater. $948
62 HIGH-RISE/MID-RISE - FIRE & LIFE SYSTEM

SAFETY INSPECTION
a) High Rise Inspection of a Hi-Rise building (State certification inspection) - Pre 1974. $2,528 b) High Rise Inspection of a Hi-Rise building (State certification inspection) - Post 1974. $632 c) Plus $.006 per sq. ft. .006 / sq. ft.
26

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
63 Mid-Rise
a) Inspection and test of life safety systems (e.g., smoke management), including where such systems are installed in lieu of fire department access or when required for the mitigation of other life safety issues or requirements.
$632
b) Plus $.006 per sq. ft. .006 / sq. ft.
64 HOSPITALS – INSTITUTION / JAILS - Hospitals (medical, surgical, and psychiatric) and Nursing Homes
a) Inspection of hospital or nursing home. $632
b) Plus $ 4.00 per patient/bed. $4
65 Out-Patient Clinics
a) Inspection of out-patient clinic with more than 5 patients. $316 b) Plus $ 4.00 per unit/occupant. $4
66 Police Services Facilities (holding cells)
Inspection of police services facilities and DOJ review (includes the approval of Evacuation & Life Safety Procedures).
$316
67 Adult/Juvenile Detention Facilities
Inspection of adult and/or juvenile detention facilities. $948
MULTI-RESIDENTIAL - (hotel, motel, apartments, condominiums) 68 Motel/Hotel
a) Inspection of a hotel or motel. $474
b) Plus $ 4.00 per unit. $4.00 / unit
69 Apartments/Condominiums
a) Inspection of apartments or condominiums, three stories or more. $474 b) Plus $ 4.00 per unit. $4.00 / unit
c) Inspection of apartments or condominiums, less than three stories. i) 3 – 12 units, base fee. $115
ii) 13 - 30 units, base fee. $158
iii) Plus $ 3.00 per unit. $3.00 / unit
iv) 31 or more units, base fee. $158
v) Plus $ 4.00 per unit. $4.00 / unit
70 BURNING PERMIT - Agricultural Burn Permit - BAAQMD 5-401.11 a) Range Management. $158
b) Open Burning: Recreational-Bonfire Permit. Religious $316 c) Service Burn Permit. N/C

FALSE ALARMS
71 Nuisance (Repeated) False Alarms
Engine company response, after three (3) reported false alarms within a 180- day period.

Includes: alarm sounding, water-flow alarms, and smoke or heat detectors. $457
27

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note

MISCELLANEOUS INSPECTIONS
72 Change of Occupancy/Site Inspection/Miscellaneous Inspection Site, miscellaneous, or requested inspection for a change of occupancy, including, but not limited to, inspections conducted when required by Building Official, Planning, or other governmental agency, and where not elsewhere listed. Provides 1 hour of inspection time. $316
73 Third or Non-Compliant Inspections
Inspection for third and/or non-compliant inspections, per inspection. $316
74 Group B/M Occupancy
a) Inspection of Group B/M Occupancy. Provides 1/2 hour of inspection time. $158 b) Additional inspection time, per 1/2 hour. $158
75 HOURLY INSPECTION – OVERTIME - INSTRUCTIONAL RATES
a) Additional inspection or instructional time during normal business hours, per half hour. $158 b) Additional inspection time or instructional time after normal business hours, per hour. $316 76 Overtime and weekend inspections: Two hour minimum fee. $632

COPY SERVICES
77 Photocopies
Letter or legal size, per page.
$ .20 / page
78 Laserfiche Retrieval
a) Minimum fee, provides ¼ hour. Additional time, per ¼ hour. $11 b) Plus $.20 per page. $ .20 / page
79 Copies of Photos - Fee, per ¼ hour. Plus actual cost of photos. $11 ● Inspection fees are based on $316.00 per hour during normal business hours. ● Normal business hours are between 8am - 5pm, Monday – Friday. ● Inspection and/or permit fees will be assessed at the time of the primary inspection. ● All inspection/permit fees include one (1) primary and one (1) re-inspection, unless otherwise noted.
● Occupancies requiring three (3) or more inspections for compliance will be assessed an additional $316.00 fee for each inspection.

Authority
Health & Safety Code: §§ 12101, 12640, 13109, 13113, 13116, 13131.5, 13143.2 (b), (c), (d), (e), 13143.9, 13145, 13146(a)(1)(b), (c), (e), 13146.1, 13146.2 (a), (b), 13146.3, 13916, 13235, 13862, 13869, 13869.7, 13875, 13874, 17921, 17948, 17962; Government Code: §§ 6103.7, 6253(b); California Fire Code: §§ 101.1, 101.2, 103.1, 103.2, 103.3, 105.1, 105.4, 901.2; Title 19, CCR: §§ 1.12, 3.28, 982, 1565.1, 1033, 1034, and 1035; Fire District Ordinance No. 2019-37. 28

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Fee * Note

FIRE ENGINEERING AND PLAN REVIEW FEES

PLAN REVIEW
Preliminary Plan Review - Consultations - Meetings
1 In office design review/preliminary plan consultation meetings. Per half hour $158 2 Out of office design and/or consultation meetings.
$316.00 per hour, two (2) hour minimum
$632
Land Development
3 Major Subdivision Plan Review (5 or More Lots/Parcels) a) Review for access, hydrant placement
Fee includes two (2) hours plan review and one (1) visual inspection $948
b) Each additional site inspection, per hour $316
c) Re-submittals or revision $316
d) Additional plan review time, per half hour $158
4 Minor Subdivision Plan Review (1 to 4 Lots/Parcels)
a) Review for access, hydrant placement
Fee includes 1/2 hour plan review and one (1) visual inspection $474
b) Each additional site inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
5 Single Family Home Review - access and water supply
a) Review for access, hydrant placement
Fee includes 1/2 hour plan review and one (1) visual inspection *(Does not includes review of fire sprinkler systems - see Section 5.4) $158
b) Each inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
6 Multi-Family Home Review - access and water supply
a) Review for access, hydrant placement
Fee includes two (2) hours plan review and one (1) visual inspection $948
b) Each additional site inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
7 Commercial Facility review - access and water supply
a) Review for access, hydrant placement
Fee includes one (1) hour plan review and one (1) visual inspection $632
b) Each additional site inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
Activity Description
29

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
Temporary Access Roads and Water Supply
8 Install a Temporary Access Road - Residential and Commercial a) Minimum plan review base fee for one (1) and two (2) homes $316 b) Minimum plan review for large developments and commercial projects Fee includes one (1) hour plan review and one (1) field inspection $632
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
9 Install a Temporary Water Supply System
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) field inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
Water Supply - Fire Service Mains - Fire Hydrants
10 Fire Service - Emergency Repair
a) Review of underground piping, placement and size
Fee includes one (1) hour plan review and one (1) visual inspection $632
b) Each additional inspection, per hour $316
c) Additional plan review time, per half hour $158
11 Private Fire Service Mains
a) Minimum plan review base fee of system
Fee includes one (1) hour plan review and one (1) visual inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour
Fire service main installation also requires hydro and flush. See 12 and 13. $158
12 Flush - Private Fire Service System
a) Minimum inspection base fee
Fee includes one (1) hour onsite inspection time
$316
b) Each additional inspection, per hour $316
13 Hydrostatic Test - Private Fire Service System
a) Minimum inspection base fee
Fee includes one (1) hour onsite inspection time
$316
b) Each additional inspection, per hour $316
14 Water Flow Information (office only, no field test required) a) Fee for water flow information
(Fire District information must be current within 6 months) $158
15 Water Flow Information Field Test
a) Minimum field test base fee
Fee includes field test for available fire flow for Hydrant and Fire Sprinkler Systems $632
b) Additional or multiple flow tests, per half hour $158 30

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
16 Rural Water Supply
a) Minimum plan review base fee of tank and underground piping Fee includes one (1) hour plan review and one (1) visual inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
e) Rural water supply flush $316
Building Construction - New Buildings and Tenant Improvements 17 New Construction or Building Additions Plan Review
a) Minimum plan review base fee $948
b) Plus $.07 per square foot in excess of 2000 sq. ft.

Fee includes two (2) hours plan review and one (1) field inspection $.07 / sq ft
c) Additional inspections, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
18 Tenant Improvement Plan review (for building additions see 17) a) Minimum plan review base fee $632.00 $632
b) Plus $.07 per square foot in excess of 2000 sq. ft.

Fee includes one (1) hour plan review and one (1) field inspection $.07 / sq ft
c) Additional inspections, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
Fire Protection System
19 Tenant Improvement Fire Sprinklers (without calculations) a) Minimum plan review base fee $632
b) Plus $.50 per head in excess of 10 heads
Fee includes 1.5 hours plan review and one (1) field inspection $.50 / head
c) Each additional inspection (e.g., weld-o-let, hydro, visual, etc.), per hour $316 d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
20 Tenant Improvement Fire Sprinklers (with calculations) a) Minimum plan review base fee $790
b) Plus $.50 per head in excess of 10 heads
Fee includes 1.5 hours plan review and one (1) field inspection $.50 / head
c) Each additional inspection (e.g., weld-o-let, hydro, visual, etc.), per hour $316 d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
31

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
21 New Commercial Fire Sprinkler System (13 and 13 R systems) a) Minimum plan review base fee per riser $1,264
b) Plus $.50 per sprinkler head
Fee includes two (2) hours plan review and two (2) field inspections $.50 / head
c) Each additional inspection (e.g., weld-o-let, hydro, visual, etc.), per hour $316 d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
22 Residential Fire Sprinkler System (single family home) a) Minimum plan review base fee
Fee includes one (1) hour plan review, one (1) overhead hydro and one (1) final inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
23 Residential Fire Sprinkler System (multiple homes)
a) Minimum plan review base fee per model
For model only - Fee includes one (1) hour plan review, one (1) overhead hydro and one (1) final inspection
$790
b) Each additional lot (hydrostatic test and final inspection) $474 c) Each additional inspection (e.g., models, individual homes), per hour $316 d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
24 Standpipe System
a) Minimum plan review base fee
Fee includes two (2) hours plan review and one (1) field inspection $948
b) Each additional inspection (e.g., hydro, flush, flow test, etc.), per hour $316 c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
25 Spray Booth
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) field inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
26 Pre-Action Fire Suppression System
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) field inspections *(Does not include fire alarm review - see Section 6.1) $948
b) Each additional inspection, per hour $316.00 $316
c) Re-submittals or revisions $316.00 $316
d) Additional plan review time, per half hour $158
32

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
27 Fixed Fire Suppressions System - (wet/dry chem, water mist, etc.) a) Minimum plan review base fee $632
b) Each additional separate system at same location
Fee includes one (1) hour plan review and one (1) field inspection $316
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
28 Clean Agent Fire Suppression System
a) Minimum plan review base fee
Fee includes one (1) hour plan review and up to three (3) hours of inspection time *(Does not include fire alarm review - see Section 6.1) $1,264
a) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
29 Fire Pump Installation
a) Minimum plan review base fee
Fee includes two (2) hours plan review and up to (5) hours of field inspection time *(Does not include review of generator or separate fuel storage tank) $2,212
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
30 Commercial Cooking (Hood and Duct ) Fire Suppression System a) Minimum plan review base fee $632
b) Each additional system review
Fee includes one (1) hour plan review and one (1) hour of inspection time $316
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
31 Smoke and Heat Vents $632
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) hour of inspection time $316
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $158
d) Additional plan review time, per half hour
32 Smoke Management/Control System
a) Minimum plan review base feex
Fee includes three (3) hours plan review and up to four (4) hours of field inspection time $2,212
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
33

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
33 Explosion Control (includes: vents, dust collection, etc.) a) Minimum plan review base fee
Fee includes two (2) hours plan review and up to two (2) hours field inspection time $1,264
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
Fire Alarm System
34 Fire Alarm System
a) Minimum plan review base fee $790
b) Plus $10.00 per initiating and notification device
Fee includes two (2) hours plan review and up to one (1) hour of field inspection time $10.00 / device
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
f) Pre-wire inspections, per hour $316
35 Dedicated Function Fire Alarm System (i.e. sprinkler monitoring, elevator recall, etc.) a) Minimum plan review base fee $632
b) Plus $10.00 per initiating and notification device in excess of 4 devices Fee includes one (1) hour plan review and one (1) hour field inspection time $10.00 / device
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
36 Fire Alarm Panel Replacement Only
a) Minimum plan review base fee $632
b) Plus $10.00 per initiating and notification device, if altered Fee includes one (1) hour plan review and one (1) hour field inspection time $10.00 / device
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
37 High-Rise Fire Alarm (new and/or system upgrade)
a) Minimum plan review base fee $2,536
b) Plus $10.00 per initiating and notification device
Fee includes four (4) hours plan review and up to four (4) hours of field inspection time $10.00 / device
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
f) Pre-wire inspections, per hour $316
34

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
Flammable and Combustible Liquids Under/Aboveground Tanks-Piping-Dispensing 38 Install Underground Tanks
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) hour of site inspection time $632
b) Each additional tank $316
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
39 Remove Underground/Above-Ground Tank
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) hours of inspection/site time $948
b) Each additional inspection, per hour $316
40 Install Aboveground Tank
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) hour of site inspection time $632
b) Each additional tank $316
c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
41 Abandon Underground/Above-Ground Tank in Place
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) hours of inspection/site time $948
b) Each additional inspection, per hour $316
42 Fuel Dispensing Modification (EVR, Dispenser change out, other component change out, etc.) a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) hour of site inspection time $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
43 Apply Interior Coating to Flammable Liquid Tanks
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) hours of inspection/site time $948
b) Each additional inspection, per hour $316
44 Compressed Gas Systems: LPG-CNG - Medical-Cryogenics Container Exchange Programs; LPG Tank Installation Without Dispensing a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) hour of site inspection time $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
35

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
45 LPG-CNG-Hydrogen (Tank Install and/or Dispensing)
a) Minimum plan review base fee
Fee includes 1.5 hours of plan review and two (2) hours of site inspection time $948
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
46 Medical or Compressed Gas Systems
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) site inspections $948
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
47 Cryogenics Fixed Installation
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) site inspections $948
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
48 Compressed Gas Storage
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) field inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
Energy Storage System
49 Battery Systems/Energy Storage
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) field inspection $632
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
Special Hazards - Hazardous Materials, Mechanical System, etc. 50 Dust Collection Systems
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) site inspections $790
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
36

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
51 Explosives Storage
a) Minimum plan review base fee
Fee includes two (2) hours plan review and two (2) site inspections $1,264
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
52 Hazardous Materials Compliance review
a) Minimum review of MSDS, HMMP and/or HMIS submittals
Fee includes one (1) hour of review time
$316
b) Additional plan review time, per half hour $158
53 Hazardous Materials - Storage - Dispensing - Open/Closed Systems a) Minimum plan review base fee
Fee includes two (2) hours plan review and two (2) site inspections $1,264
b) Each additional system plan review, minimum two (2) hours $632 c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
54 High-Pile or Rack Storage
a) Minimum plan review base fee
Fee includes 1.5 hours of plan review and 1.5 hours of site inspection time $948
b) Additional field inspection time, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
55 Mechanical Refrigeration System
a) Minimum plan review base fee
Fee includes one (1) hour plan review and two (2) site inspections $948
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
56 Plant Extraction System
a) Minimum plan review base fee
Fee includes two (2) hours plan review and one (1) site inspection $948
b) Each additional inspection, per hour $316
c) Re-submittals or revisions $316
d) Additional plan review time, per half hour $158
37

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
Miscellaneous Submittals - Alternative Means and Methods 57 Miscellaneous Submittals or Plans Review
Plans or submittals not described elsewhere
a) Minimum plan review base fee
Fee includes one (1) hour plan review and one (1) field inspection $632
b) Additional plan review time will be charged on hourly basis $316 c) Each additional inspection, per hour $316
d) Re-submittals or revisions $316
e) Additional plan review time, per half hour $158
58 Alternative Means and Methods Requests or Code Interpretation Review a) Minimum review base fee
Fee includes two (2) hours of plan review/consultation time $632
b) Additional plan review time, per half hour $158
59 Expedite Plan Review Requests and Reviews Expedited as a Result of Working without Approved Plans
a) Working without approved plans
i) Minimum plan review fees (overtime), two (2) hour minimum plus applicable plan review fees
$632
ii) Additional plan review time, per hour $316
b) Expedited Plans
i) Minimum plan review fees (reviewed after normal business hrs.), two (2) hours minimum plus applicable plan review fees
$632
ii) Additional plan review time, per hour $316
All revisions will be performed on an expedited/overtime basis at $316.00 per hour with a two hour minimum
Total fees will include all applicable plan review fees plus expedite/overtime fees 60 Demolition Permit Pursuant to Chapter 14, CFC $316
Copies, Laserfiche Retrieval
61 Photocopies - Minimum fee per page, letter or legal size $.20 / page 62 Laserfiche Retrieval
a) Minimum fee per 1/4 hour of review $11
b) Minimum fee per page, letter or legal size $.20 / page 63 Copies of Photos -$11.00 per 1/4 hour
Plus the actual cost of photos
$11
64 Instructional Services
a) Minimum instructional fee
Fee includes two (2) hours of instruction service during normal working hours $632
b) Additional plan review time, per half hour $158
38

City of Pinole

MASTER FEE SCHEDULE - FIRE PREVENTION FEES
Activity Description Fee * Note
Additional Charges and Inspection Time
65 Additional inspection during normal business hours, per 1/2 hour $158 66 Additional inspection time after normal business hours, per hour $316 67 Overtime and weekend inspections, two (2) hour minimum $632 68 Re-submittals or revisions $316
69 Additional plan review time, per half hour $158
Plan Archival
70 Plan Archival - Fee to archive plans electronically, per page $2 ● Minimum review and inspection fees are based on $316.00 per hour during normal business hours, unless otherwise noted. ● Normal business hours are between 8am - 5pm, Monday – Friday. ● All overtime fees are assessed at $316.00 per hour for a two-hour minimum, unless otherwise noted. ● Overtime rates apply to weekends, holidays, and all times outside normal business hours. ● Expedited plan reviews are conducted after normal business hours. ● Total fees assessed will be the sum of all applicable plan review fees including expedite/overtime fees. ● Revisions to previously submitted plans, including plans requiring re-submittal and/or client generated changes, will be assessed $316.00 for each hour of plan review. Reviews conducted and requiring more than one hour of plan review time during normal business hours will be assessed $158.00 per half hour.

Authority
Health & Safety: §§ 13114, 13131.5, 13143.2 (b, c, d, e), 13145, 13147, 13143.9, 13146 (a) (1) (b), (d), e), 13862, 13869, 13869.7, 13875, 13916, 17921, 17951, 17962 Government Code § 7303.7, 6253(b)
Fire District Ordinance: No. 2019-37
Title 19, CCR: § 1.12(a) & 3.28
California Fire Code: § 101.1, 101.2, 103.1, 103.2, 103.3, 105.1, 105.4, 901.2 * These fees are intended to mirror fees authorized by the Contra Costa County Fire Protection District. The District provides fire prevention services to the City of Pinole, under contract. If the District updates fees subsequent to the adoption of this schedule, this schedule shall be presumed to reflect updated amounts. In the case of discrepancies, fee amounts authorized by the District shall supersede the amounts listed above.
39

City of Pinole

MASTER FEE SCHEDULE - POLICE FEES
Fee Charge Basis Note
1 Vehicle Release
a) Vehicle Release $160
b) Victim (stolen car, etc.) Reduction No Charge
2 Fingerprinting fee
a) Live Scan-Residents (Service Fee) $40
b) Live Scan- Non-Residents (Service Fee) $50
c) Live Scan FBI Clearance $19 set by FBI
d) Live Scan DOJ Clearance $32 set by DOJ
3 Clearance Letter: Local Criminal History Check - Resident $25 4 Report Copies (No charge for domestic violence victims 530.5 PC(Identity Theft) and Face Page of Traffic Collision)
$1 per each 5 pages
5 Citation sign-offs
a) Residents Free per citation
b) Non-Residents (non-Pinole issued citation) $10 per citation 6 VIN Verification $30 per verification
7 Weapons Seizure, Storage & Return $225 each
8 Non-civil Subpoenas Actual Cost*
9 Sealing of Records Action Cost*
10 Audio/Video Tape Copies Actual Cost* + m'tls cost
11 Photographic prints Actual Cost* + m'tls cost
12 Restitution & Cost Recovery Actual Cost*
13 Statistical Report (datatrieve) Actual Cost*
14 Military Records Checks $15
15 Inspection of Records No Fee (per GC 6253(a)
16 Criminalistics Analysis and Investigative Services Actual Cost* 17 Civil Subpoena $6 per 1/4 hour per person
plus reproduction costs
18 Civil Subpoena appearance Actual Costs ($150
deposit) (Per GC 68096.1)
Activity Description
40

City of Pinole

MASTER FEE SCHEDULE - POLICE FEES
Activity Description Fee Charge Basis Note
19 Repossession Reimbursement $15.00 (Per GC 41612)
Police Permits
20 Firearms Dealer's Licensing
a) Firearms Dealer's Licensing (initial fee) $325
b) Firearms Dealer’s Licensing (annual fee) $200
c) Penalty for Late Application of Firearms Dealer's License 50% of License fee + License fee
21 Carry Concealed Weapon Permit
a) Initial Application $200
b) Renewal & Amendments Actual Cost*
c) Psychological Testing Initial Application $150
22 Rotation Tow Franchise Fee $300
a) New driver (annual) $25
b) Renewal driver (annual) $10
Miscellaneous Permits
23 Taxi Permit Processing Fee (each) PMC 5.16.030 $104
24 Parade Permit $30
25 Special Event Permit $30
26 Alcohol Beverage Fee (per event) $75
27 Solicitor License PMC 5.16.130 $104
28 Massage Operator Permit-Resident $675
29 Massage Operator Permit-Non-Resident $680
30 Special Requests for Police Services Overtime Rate
41

City of Pinole

MASTER FEE SCHEDULE - POLICE FINES
Fee Code Note

PARKING VIOLATION FINES
1 Stop/Stand/Park within any Parkway $40 PMC 10.40.020
2 Parking in violation of curb markings $40 PMC 10.40.030B 3 Unlawful Parking—Div. Island $40 PMC 10.40.040A
4 Parking in Red Zone $40 PMC10.40.040B
5 Red Zone $40 PMC 10.40.040C
6 No Parking Zone $40 PMC 10.40.040D
7 Parking-Traffic Hazard $60 PMC 10.40.040F
8 Temporary No Parking $40 PMC 10.40.040G
9 Red Zone $40 PMC 10.40.040H
10 Storage of Vehicles Prohibited $60 PMC 10.40.050
11 Parking for Demonstration $40 PMC 10.40.060
12 Repairing/Greasing Vehicles on the Street $60 PMC 10.40.070 13 Washing/Polishing Vehicles $40 PMC 10.40.080
14 Parking Adjacent to Schools $40 PMC 10.40.090
15 Parking Prohibited on Narrow Streets $40 PMC 10.40.100 16 Parking on Grades $60 PMC 10.40.110
17 Unlawful Parking on Grade $60 PMC 10.40.110
18 Vending on Streets-Permit Required $60 PMC 10.40.120 19 Emergency Parking-Signs $40 PMC 10.40.130
20 Twenty-Four (24) Minute Parking $40 PMC 10.40.140
21 Forty (40) Minute Parking $40 PMC 10.40.150
22 One Hour Parking $40 PMC 10.40.160
23 Two Hour Parking $40 PMC 10.40.170
24 Parallel Parking—One-way Street $40 PMC 10.40.180
25 18 Inches from Curb $40 PMC 10.40.180A
26 Posted No Parking Zone $40 PMC 10.40.180B
27 Diagonal Parking $40 PMC 10.40.190
28 Parking Outside of Line $70 PMC10.40.190A
29 Parking Space Markings $40 PMC 10.40.200
30 Parking Space Markings $40 PMC 10.40.200B
31 No Stopping Zones $40 PMC 10.40.210B
32 Commercial Vehicle—Parking Restrictions $120 PMC 10.40.220 33 Off Truck Route $120 PMC 10.40.220B
Activity Description
42

City of Pinole

MASTER FEE SCHEDULE - POLICE FINES
Activity Description Fee Code Note
34 Commercial Vehicle—Curb Parking $120 PMC 10.40.230
35 Private Parking Facilities $40 PMC 10.40.240
36 Vehicle Longer 20’—Parking Restrictions $40 PMC 10.40.250 37 Preferred—Local Authority Designation $40 PMC 10.40.260 38 Disabled Parking $300 PMC 10.40.270
39 Unlawful Parking—Off Roadway $40 PMC 10.40.280
40 Unlawful Parking—Off Road $40 PMC 10.40.280A
41 Unlawful Parking—Private Property $40 PMC 10.40.280B 42 Curb Markings $40 PMC 10.44.020
43 Red Zone $40 PMC 10.44.020A
44 Yellow Zone $40 PMC 10.44.020B
45 White Zone $40 PMC 10.44.020C
46 Blue Zone $300 PMC 10.44.020D
47 Green Zone $40 PMC 10.44.020E
48 Adherence to Curb Markings $40 PMC 10.44.020F
49 Loading and Unloading $22 PMC 10.44.030
50 Parking in Passenger Loading Zone $40 PMC 10.44.040
51 Parked in Bus Zone $250 PMC 10.44.050E
52 Parked Off Truck Route $120 PMC 10.48.040B
43

City of Pinole

MASTER FEE SCHEDULE - SPECIAL EVENT AND FILM PERMIT APPLICATION REVIEW FEES Fee Note
1 Special Event Permit
a) Application Fee
i) Event that requires limited site/plan review, no closures, etc. (i.e. park rentals/activities, misc. events, etc.)
$162 [a]
ii) Event that requires, but not limited to, street/parking lot closures, site/plan review, etc. (i.e. fun runs, festivals, etc.)
$323 [a]
b) Service Charges actual costs
c) Park/facility rental fee varies by location
2 Photography and Filming Permit
a) Application Fee
i) Cast and Crew Totaling One to Three Persons $162 [a],[b] ii) Cast and Crew Totaling Four or More Persons; or with Street Closure $323 [a],[b] b) Service Charges actual costs
[a] Application fees are non-refundable.

Activity Description
[b] Non-commercial photography and photography/film not requiring exclusivity does not need a permit. Film permit application fees may be waived for bona fide student film/photography projects and non-profit projects. The permitting process for filming/photography is still applicable for these projects (i.e. permit is required). Service charges are still applicable. 44

City of Pinole

MASTER FEE SCHEDULE - RECREATION DEPARTMENT FEES
Fee Note
1 Tiny Tots
a) M/W/F a.m.
i) Resident Monthly $298
ii) Non-resident Monthly $347
b) M/W/F p.m.
i) Resident Monthly $247
ii) Non-resident Monthly $289
c) T/Th
i) Resident Monthly $167
ii) Non-resident Monthly $192
d) Summer M/W/F
i) Resident (per 4 week session) $328
ii) Non-Resident (per 4 week session) $381
e) Summer T/Th
i) Resident (per 4 week session) $272
ii) Non-Resident (per 4 week session) $317
f) Late Pick Up
i) Within 15 minutes After Grace Period $22
ii) Every 10 Minutes Thereafter $22
g) Late Payment
i) After the 7th of the Month $14
ii) After the 15th of the Month $43
h) Administrative
i) Membership Fee $54/ per session
2 Athletic Fields
a) Youth and Adult Leagues
i) Resident/Pinole Organizations-Hourly $17
ii) Non-Resident/Non-Pinole Org.- Hourly $25
b) Restroom Key Deposit-refundable $54
c) Lighting Fee at Fernandez Park $13
3 Tennis Courts
a) Weekdays
i) Resident $6.00 / hr / court
ii) Non-Resident $8.00 / hr / court
b) Weekends and Holidays
i) Resident $8.00 / hr / court
ii) Non-Resident $11.00 / hr / court
c) Commercial Use—Instructor Fee $11.00 / hr / court
Activity Description
45

City of Pinole

MASTER FEE SCHEDULE - RECREATION DEPARTMENT FEES
Activity Description Fee Note
Park Rentals
4 Fernandez Park BBQ Area- per day
a) Resident $130
b) Non-Resident $163
5 Gazebo-per day
a) Resident $296
b) Non-Resident $370
6 Inflatable Jumper Fee
a) Resident $54
b) Non-Resident $81
7 Pinole Valley Park BBQ Area-per day-per area
a) Resident $65
b) Non-Resident $98
8 Restroom Key Deposit- refundable $54
9 Cleaning / Damage Deposit - refundable $215
Youth Center
10 Enrichment Sessions at Schools
a) Resident Varies based on enrichment
sessions and provider
b) Non-Resident Add 10% to resident
11 Enrichment Sessions at PYC
a) Resident Varies based on enrichment
sessions and provider
b) Non-Resident Add 10% to resident
12 Summer Camp-Weekly
a) Resident $237
b) Non-Resident $276
13 Camp Extended Hours (camp Participants Only)
a) Resident $45
b) Non-Resident $51
14 Leader In Training Program-Summer
a) Resident $118
b) Non-Resident $142
15 Contract Camps 20% to 40% markup
46

City of Pinole

MASTER FEE SCHEDULE - RECREATION DEPARTMENT FEES
Activity Description Fee Note
16 School Break Camps
a) Resident $237
b) Non-Resident $276
17 Drop-In Activities Varies
18 Late Payment $15/week & increases $11 each
subsequent week
19 Late Pick Up $1.00/minute after
5-minute grace period
20 Days Off Care (Hours 8:30am – 6:00pm)
a) Members/Resident $57 day
b)Non-Members/Resident $76 day
c) Member/Non-Resident $62 day
d) Non-Member/Non-Resident $94 day
21 Extended Care (7:00-8:30 am) $36 day
Senior Center
22 Drop-In Classes
a) Member $2 - $8 per class
b) Non-Member $3 - $9 per class
23 Daily Lunch Program
a) Member $8 - $13
b) Non-Member $10 - $15
24 Special Activities/Food Items $1 - $15
25 Special/Themed Luncheons
a) Member $15 - $20
b) Non-Member $17 - $22
26 Salon Services $15 - $45
a) Shampoo/Set/Blow Dry $15
b) Hair Cut and Blow Dry $25
c) Hair Cut $15
d) Shampoo and Set $15
e) Color $35
f) Perm $60
g) Highlights $45 & up
27 Fundraiser Events $5 - $80
28 Monthly Social Dance $12
29 Alcoholic Drinks $3 - $12
30 Annual Pancake Breakfast $10 - $12
31 Annual Membership $30
32 Travel Varies based on trip cost
47

City of Pinole

MASTER FEE SCHEDULE - RECREATION DEPARTMENT FEES
Activity Description Fee Note
Classes
33 Adult and Youth Classes
a) Resident 40% of Instructor Fee plus $7.00
Processing fee
b) Non-Resident Add 10% to Resident fee
Community Events
34 Booth Fees
a) For Profit Pinole Business $89
b) For Profit-Non-Pinole Business $118
c) Non-Profit $35
35 Senior Center Craft Fair $25 - $55
Facility Rental
(Non-Profit Rates Apply to 501(c)3 Nonprofits, Faith Organizations and Schools only) 36 Alcohol Permit $78
37 Certificate of Insurance Purchase (for Quinceaneras only/per Diversified Risk Mgmt) (Certificate required but may be provided by renter’s insurance company at no cost) $189
38 Alcohol Use Insurance
(Must be purchased in conjunction with Certificate of Insurance or provided by renter’s insurance at no cost)
$621
39 Senior Center Main Hall (100-250 Capacity)
a) Booking $56
b) Deposit
i) Deposit without alcohol permit $563
ii) Deposit with Alcohol Permit $845
c) Table and Chair Setup $59
d) Table and Chair Takedown $59
e) Decoration/Clean Up Time (up to 2 hrs) $51 per hour; 2-hr max. f) Rental Rate
i) Resident (5 hours) $739
ii) Non-resident (5 hours) $917
iii) Resident for each add'l hour $106
iv) Non-resident for each add'l hour $142
g) Change of Date Fee
i) Change of Date Fee $237
ii) Change of Date Fee (Less than 75 Days) $355
48

City of Pinole

MASTER FEE SCHEDULE - RECREATION DEPARTMENT FEES
Activity Description Fee Note
40 Senior Center Main Hall - Non-Profit Rates (Weekends) a) Booking $56
b) Deposit $282
c) Table and Chair Setup $56
d) Table and Chair Takedown $56
e) Decoration/Clean Up Time (up to 2 hrs) $51 per hour; 2-hr max. f) Rental Rate
i) Pinole Organization (5 hours) $451
ii) Non-Pinole Organization (5 hours) $563
iii) Pinole Org. each add'l hour $56
iv) Non-Pinole Org. each add'l hour $79
41 Senior Center - Computer, Arts/Crafts, & Board Room – M-F 8:30am– 4:30pm a) Non-Profit Organizations $40/rental Includes 2 hours $17/hr after
b) Private or Commercial Organizations $56/rental Includes 2 hours $29/hr after
c) Deposit $45
42 Senior Center - Computer, Arts/Crafts, & Board Room – M-F 4:30pm– 7:30pm a) Non-Profit Organizations $56/rental Includes 2 hours $29/hr after
b) Private or Commercial Organizations $85/rental Includes 2 hours $40/hr after
c) Deposit $45
43 Youth Center Main Area (120 Person Capacity)
a) Booking $56
b) Deposit
i) Deposit without alcohol permit $282
ii) Deposit with alcohol permit $563
c) Rental Rate
i) Resident (4 Hours) $282
ii) Non-Resident (4 Hours) $366
iii) Resident for Each Add’l hour $73
iv) Non-Resident for Each Add’l Hour $96
d) Decoration Time (up to 2 hours) $51.00/hr
e) Change of Date/Late Fee $84
49

City of Pinole

MASTER FEE SCHEDULE - RECREATION DEPARTMENT FEES
Activity Description Fee Note
44 Youth Center Workshop Room (40 Person Capacity)
a) Booking $56
b) Deposit
i) Deposit without alcohol permit $282
ii) Deposit with alcohol permit $563
c) Rental Rate
i) Resident (2 hours) $83
ii) Non-resident (2 hours) $118
iii) Resident for each add'l hour $41
iv) Non-resident for each add'l hour $59
d) Decoration Time (up to 2 hours) $30.00/hr
e) Change of Date/Late Fee $59
45 Youth Center Main Area - Non-Profit Rates (Weekends) a) Booking $56
b) Deposit $282
c) Rental Rate
i) Pinole Organization (4 hours) $213
ii) Non-Pinole Organization (4 hours) $308
iii) Pinole Organization each add’l hour $47
iv) Non-Pinole Organization each add’l hour $71
d) Decoration Time (up to 2 hours) $47.00/hr
46 Alex Clark Room (50 Person Capacity) - Nonprofit meetings only a) Security Deposit $154
b) Rental Rate
i) Pinole Organization $12.00/2 hr. mtg
ii) Non-Pinole Organization $30.00/2 hr. mtg
c) Key Replacement Fee $54
50

City of Pinole

MASTER FEE SCHEDULE - WASTEWATER (SEWER) UTILITY FEES
July 1, 2025 July 1, 2026 July 1, 2027 July 1, 2028 July 1, 2029 Residential Users – Per Dwelling Unit
Single-Family $954.13 $1,027.41 $1,106.32 $1,191.29 $1,282.78 Multiple-Family [1] $720.42 $775.75 $835.33 $899.48 $968.56 Non-Residential Users, Minimum charge – based on water service size as provided by East Bay Municipal Utility District 5/8” $453.80 $488.65 $526.18 $566.59 $610.11
3/4” $680.70 $732.98 $789.27 $849.89 $915.16

1.0” $1,134.50 $1,221.63 $1,315.45 $1,416.48 $1,525.27

1.5” 2269.01 $2,443.27 $2,630.91 $2,832.96 $3,050.53

2.0” $3,630.41 $3,909.22 $4,209.45 $4,532.74 $4,880.85

3.0” $6,807.02 $7,329.80 $7,892.72 $8,498.88 $9,151.60

4.0” $11,345.03 $12,216.33 $13,154.54 $14,164.81 $15,252.66

6.0” $22,690.05 $24,432.65 $26,309.08 $28,329.61 $30,505.33

8.0” $36,304.09 $39,092.24 $42,094.52 $45,327.38 $48,808.53

10.0” $52,187.12 $56,195.10 $60,510.88 $65,158.11 $70,162.26 Non-Residential Volumetric Rates are per 100 cubic feet (CCF) of water consumed, as provided by East Bay Municipal Utility District All Non-Residential $7.63 $8.22 $8.85 $9.53 $10.26
[1] Includes Accessory Dwelling Units
Activity Description
51

CITY COUNCIL
REPORT 12.A.

DATE: MAY 6, 2025
TO: MAYOR AND COUNCIL MEMBERS
FROM: Markisha Guillory, Finance Director, 510-724-9823, [email protected] SUBJECT: FY 2025/26 PRELIMINARY PROPOSED OPERATING AND CAPITAL BUDGET

RECOMMENDATION
City staff recommend that the City Council review the Preliminary Proposed Fiscal Year (FY) 2025/26 Operating and Capital Budget and provide direction to staff for changes to incorporate into the next draft of the document, the Revised Proposed version.

BACKGROUND
The City operates on an annual budget cycle. Through the budget, the City Council approves revenue estimates and authorizes City staff to expend the City’s 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 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 Preliminary Proposed budget:
• Finance Department will use the current FY 2024/25 budget, which incorporates any mid-year changes approved by the City Council, as the starting point; • Finance Department creates a “baseline budget” for FY 2025/26 by taking the ongoing revenues and expenditures included in the current FY 2024/25 budget and factoring in known or assumed changes, which department confirm, to ongoing revenues and expenditures for FY 2025/26 (i.e., forecasted changes to different revenue streams, general inflation, known changes to debt service, etc.); • Departments submit requests for changes from the baseline budget to address proposed special projects or increased service levels; and • Finance Department and City Manager consider department requests for changes to the baseline budget and prepare a Preliminary Proposed budget for the City Council’s consideration.

City staff presented the draft baseline General Fund budget to the Finance Subcommittee on April 24, 2025 to receive feedback on the assumptions contained in the baseline budget. The Finance Subcommittee did not direct staff to make any changes to the baseline General Fund

budget. Staff has reviewed and revised the baseline budget multiple times to ensure that it does not include any one-time revenues or expenditures and that all of the estimates it contains are as precise as feasible. This resulted in a preliminary proposed budget. Also, the budget development process is an iterative process, so it is expected that updates will be made to each version as we continue to refine the budget, until adoption.

The FY 2025/26 Preliminary Proposed Operating and Capital Budget document (Attachment A) maps out the City’s financial and operational plans for the fiscal year.

REVIEW AND ANALYSIS
The first step in the annual budget development process is for City staff to create a “baseline” budget for the upcoming fiscal year. The baseline budget for the upcoming fiscal year (FY 2025/26, in this case) contains all of the ongoing revenue and expenditure items from the current budget (FY 2024/25) adjusted for known or anticipated changes in economic conditions, costs of goods and services, contractual agreements, etc. Staff uses the baseline budget to then develop the proposed budget for the upcoming fiscal year.

The City’s revenues and expenditures are partitioned into different “funds” to ensure that revenues that are intended for specific purposes are expended accordingly. The City’s main fund, the General Fund, accounts for all of the City’s general revenues and supports most of the City’s core services, such as police, fire, community services and recreation, and street and facility maintenance. The General Fund includes revenue from Measure S 2006, Measure S 2014, and the new Measure I 2024. General Fund resources can be spent on many different City activities. Because the General Fund is the largest fund and most flexible pool of City resources, it is the focus of the City’s budget. The City has other operating funds that account for revenues that are restricted for specific services and associated expenditures. These include the Recreation Fund, Building and Planning Fund, Pinole Cable Access Television (PCTV) Fund, and Sewer Enterprise Fund.

It is important to note that the baseline budget is not the same as the proposed budget. Once the baseline budget is set, it is built upon to produce the proposed budget, which will include non-recurring items, such as special initiatives and projects, and capital improvement projects.

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.

General Fund Preliminary Baseline Budget
The FY 2025/26 General Fund Preliminary Proposed baseline budget includes recurring General Fund revenues, such as the tax revenues, public safety charges, other revenues, and transfers in. Revenues have been adjusted to reflect growth rate assumptions. Recurring General Fund expenditures have also been adjusted. This includes increases in the salaries/wages to account for salary increases, increases in benefits consistent with updated rates, and inflationary increases in operations and maintenance. The baseline budget assumes no change in the staff levels or programs. The baseline budget illustrates whether, if the City maintains its current revenue mechanisms and staffing and service levels, the budget

would be balanced or not. 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.

At this point, the FY 2025/26 General Fund baseline budget projection indicates it is structurally balanced with estimated ongoing revenues of $33,454,198 and estimated ongoing expenditures of $32,054,973, resulting in an estimated surplus of $1,399,225. However, the General Fund provides operating subsidies to special revenue funds that are not able to collect sufficient revenues to cover all their expenditures. Currently, the following funds indicate structural imbalances: Recreation Fund ($1,049,750); Building and Planning Fund ($831,095); PCTV Fund ($207,261). If the funds are not balanced, each may require a General Fund subsidy equal to the amount of the shortfall to keep the fund in the positive position. In an effort to reduce the need for General Fund support, staff are exploring other options to offset some of the costs of these funds, including actively pursuing grants and sponsorship opportunities, and generating additional revenue.

One-time revenues and one-time expenditures for operating and capital improvements are not included in the baseline budget projection.

Combined, recurring revenues and expenditures and one-time revenues and expenditures make up the Preliminary Proposed Budget.

Table 1 below compares the FY 2024/25 baseline budget to the FY 2025/26 baseline budget.

Following the table are descriptions of the components that are included in the FY 2025/26 baseline budget.

Table 1 – Comparison of FY 2024/25 and FY 2025/26 General Fund Baseline Budget

General Fund Revenues
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 of which the City of Pinole receives approximately 19%. Assessed value is based on the 1975 property values with subsequent increases limited to 2% or CPI growth, whichever is less. Property tax is made up of four components—secured (basic, unsecured, supplemental, and property transfer tax. The FY 2025/26 baseline budget assumes a 9% growth rate from FY 2024/25 due to an increase in the residual RPTTF revenue as a result of retirement of former Redevelopment debt and dissolution of the Successor Agency.

Sales Tax
Sales tax is imposed on taxable goods and services purchased from the following industry

groups: autos and transportation, building and construction, business and industry, food and drugs, fuel and service stations, general consumer goods, restaurants and hotels, and online.

The overall sales tax rate on purchases made in Pinole is now 10.25% as voters passed an additional half-cent sales tax (Measure I) during the November 2024 election. Of that amount, the City receives the statewide standard 1% (referred to as the Bradley Burns sales tax) plus

0.5% due to Measure S 2006, 0.5% due to Measure S 2014, and 0.5% due to Measure I 2024. The FY 2025/26 baseline budget assumes a 1% growth rate in the City’s sales tax revenue (Bradley Burns and Measure Ss only), consistent with projections provided by HdL, the City’s sales tax consultant. Factoring in Measure I, the growth rate is 27% compared to FY 2024/25 due to the new revenue.

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 FY 2025/26 baseline budget assumes a 3% growth rate based on historical trends. The electricity segment in particular continues to increase substantially year over year in line with rate increases set by service providers.

Franchise tax
Franchise tax is levied on public utilities and other corporations that use the public right of way to furnish gas (PG&E) (1%), electric (PG&E) (2%), refuse (Republic Services) (10%), and cable television (Comcast and AT&T) (5%) to citizens living within city boundaries. The various fees are delineated in franchise agreements and are paid directly to the city by these franchisees. The FY 2025/26 baseline budget assumes no growth based on historical trends.

While the gas, electricity, and refuse segments are projected to grow slightly, the increase is offset by the decrease in the cable segment. This is due to consumers continuing to move away from traditional cable.

Intergovernmental Taxes
Motor vehicle in-lieu fee (VLF) is the City’s share of motor vehicle license fees levied, collected and apportioned by the State. VLF 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 FY 2025/26 baseline budget assumes a 5% growth rate, consistent with projections provided by HdL, the City’s property tax consultant.

Transient Occupancy Tax
Transient occupancy tax (TOT) is a 10% tax levied by the City for the privilege of occupying quarters on a transient basis in accordance with Chapter 3.24 of Municipal Code. This tax is imposed upon persons staying 30 days or less in a motel or lodging facility. The FY 2025/26 baseline budget assumes a -13% growth rate based on past trends, which has shown a continuous downward trend.

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 (currently $168) per year combined with a variable tax component based on the number of employees. The FY 2025/26 baseline budget assumes a 2% growth rate based on historical trends.

Charges for Services
Charges for services is comprised of public safety charges which 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 FY 2025/26 baseline budget assumes a 5% growth rate based on projections provided in the five-year agreement that went into effect on July 1, 2023.

Permits
Permits consist of various permits, including sidewalk, grading, and encroachment permits.

The FY 2025/26 baseline budget assumes a 20% growth rate. This is primarily due to the projected growth in encroachment permits, consistent with past trends, and the increase in citywide fees consistent with the Consumer Price Index (CPI) increase of 2.7%.

Fees
Fees consist of various fees mostly related to permits, including rental inspection, technology, administrative fees, abatement, and code enforcement fees. The FY 2025/26 baseline budget assumes a small reduction of 4%. This is primarily due to a projected decrease in code enforcement fees, consistent with past trends.

Other Revenues
Other revenue is made up of all other revenue sources, including fines and forfeitures, interest income, grants, and other miscellaneous revenue. These revenues are projected primarily using historical trend analysis. The FY 2025/26 baseline budget assumes a -21% growth rate.

The reduction is mostly due to a projected decrease in investment earnings, consistent with market trends and less idle cash available to invest.

Transfers In
The transfer in comes from the Pension Section 115 Trust to offset the increase in pension costs in the General Fund. The amount transferred is based on the difference between the City’s base year (FY 2018/19) contribution toward employee pensions and the forecasted required City contribution in the budget year.

General Fund Expenditures

Salaries & Wages
Salaries and wages expenditures in the baseline budget are computed based on the City’s current staffing level of 117 full-time equivalents (FTEs). It does not assume any new positions. The FY 2025/26 baseline budget assumes a 2% growth rate and does not include any increases other than the normal salary increases for staff who have not reached the top of their job classification’s salary range. Also, the baseline budget includes a vacancy savings factor to account for estimated cost savings resulting from unfilled positions. The vacancy savings factor is $500,000, or 3% of total salary and benefits expenditures.

Benefits
Retirement benefits are the City’s annual required contribution as determined by the most recent actuarial valuation reports as of July 2024 provided by the California Public Employees’ Retirement System (CalPERS). The FY 2025/26 baseline budget reflects the estimated cost net of the required employer contribution minus employee contributions. Based on labor contracts between the City and its employees, employees contribute the 8% required employee contribution plus an additional 7% toward the required employer contribution, for a total of 15% for classic members. It should be noted that the pension unfunded liability increased significantly from FY 2024/25 to FY 2025/26 due to CalPERS’ investment losses in previous years. As a result, the required employer contribution increased by 11% in the General Fund alone.

Other benefits include employee medical, dental, and vision care; workers’ compensation; and others. The benefits cost in the FY 2025/26 baseline budget is based primarily on industry trends and rates established by benefit providers. The FY 2025/26 baseline budget assumes a net 10% increase mostly due to significant increases healthcare costs.

Professional Services
Professional services include consulting and administrative services, building and equipment maintenance, office expenses, travel & training, and various other professional services.

Contracted services provided by other government agencies, including the Contra Costa County Fire Protection District (CCCFPD) for fire services ($5,997,349), and County animal services ($226,437) and library services ($202,430), are included in this category. The FY 2025/26 baseline budget accounts for contract escalators.

Other Operating
Other operating expenditures include water, electricity & power, and cable utility costs. The FY 2025/26 baseline budget assumes a 17% growth rate based on projected rate increases, primarily in electricity.

Materials and Supplies
Materials and supplies include fuel, maintenance supplies, and safety equipment. The FY 2025/26 baseline budget assumes no growth based on past trends.

Interdepartmental Charges
Interdepartmental charges include administrative charges and reimbursements for services provided by one City department to another, such as finance, human resources, information technology, and legal services. This category also includes general liability insurance premiums. The FY 2025/26 baseline budget assumes a net 8% decrease based on lower reimbursements to the General Fund from other funds and higher insurance premiums.

Asset/Capital Outlay
Capital outlay includes non-major asset acquisition and improvements, such as computer equipment and furniture. The FY 2025/26 baseline budget includes cost estimates of specific items to be purchased.

Major capital improvements funded by the General Fund and Measure S are not reflected in the FY 2025/26 baseline budget. Though they may span multiple fiscal years, capital projects are non-recurring in nature and are not accounted for in the baseline budget. All planned capital projects are detailed in the City’s Five-Year Capital Improvement Plan for FY 2025/26 – FY 2030/31.

Debt Service
Debt service includes the payment of principal and interest on the 2006 pension obligation bonds (POBs) that were issued to finance the City’s unfunded accrued actuarial liability with CalPERS. The required annual payment is based on the long-term debt obligation schedule.

Transfers Out
Transfers out include the transfer of funds from the General Fund and Measure S to other funds, including road funds, and Recreation and Pinole Community Television (PCTV). The transfer helps to stabilize the budgets in those areas as the operating costs are not fully recoverable. The FY 2025/26 baseline budget assumes a flat dollar amount consistent with past practice; however, increases will be necessary to keep up with the increase in Recreation and PCTV operating expenditures. Additionally, the Planning division within the Community Development Department will require an operating subsidy.

Also, transfers out decreased $500,000 due to the removal of the transfers from Measure S to the City Street Improvement Fund and Arterial Streets Rehabilitation Fund. Both have accumulated substantial balances that are allocated to various road projects in FY 2025/26.

General Fund One-time Budget Items and Capital Improvement Projects The following items are one-time budget items and capital improvement projects to be funded by General Fund unassigned (unreserved) fund balance. This is an acceptable use of the unassigned fund balance as these items are non-recurring. Also, they are not a part of baseline budget since they are not funded with recurring revenues. The FY 2025/26 budget assumes the use of $1,410,669 of unassigned fund balance for these items.

Note that a number of capital improvement projects previously funded by the General Fund

and Measure Funds have been moved other funds, including road funds and development impact fee funds which have accumulated substantial balances.

Table 2 – General Fund One-Time Budget Items and Capital Projects Other Funds Operating Budgets
The following funds are the City’s other main operating funds outside of the General Fund, which include the Recreation Fund, Building and Planning Fund, Pinole Community Television (PCTV) Fund, and Sewer Enterprise Fund.

Recreation Fund
The Recreation Department Fund accounts for funds primarily received from fees for participation in recreational programs. Transfers from the General Fund also help support the operating costs. The FY 2025/26 preliminary proposed budget projects total revenues of $1,323,863 and total expenditures of $2,373,613. At this point in the budget development process, there is a structural imbalance of $1,049,750, which may require an increase in the General Fund subsidy (transfer in). Staff continue to explore options to balance the fund and reduce the need for additional General Fund support, including actively pursuing grant and sponsorship opportunities. Additionally, recreation program fees are under review to determine if they need adjustments.

Table 3 – Comparison of FY 2024/25 and FY 2025/26 Recreation Fund Budget

Building and Planning Fund
The Building & Planning Fund accounts for funds received from fees and permits for building and planning services. Fees are collected to recover the cost primarily related to inspections and plan checks performed. The FY 2025/26 preliminary proposed budget projects total revenues of $1,903,137 and total expenditures of $2,734,232. At this point in the budget development process, there is a structural imbalance of $831,095, which may require a General Fund subsidy (transfer in). The shortfall is attributed to the fund not being able to recover the full cost of providing planning services. Building services are fully cost recoverable. Staff continue to explore options to balance the fund and reduce the need for additional General Fund support, including actively pursuing grant opportunities.

Table 4 – Comparison of FY 2024/25 and FY 2025/26 Building and Planning Fund Budget

Pinole Community Television (PCTV) Fund
The PCTV Fund accounts for revenue received from cable franchise fees, video production and broadcast charges, and Public, Educational, and Governmental (PEG) access fees. PEG access fees are designated for equipment purchases. Transfers from the General Fund also help support the operating costs. The FY 2025/26 preliminary proposed budget projects total revenue of $445,826 and total expenditures of $653,087. At this point in the budget development process, there is a structural imbalance of $207,261, which may require an increase in the General Fund subsidy (transfer in). Staff continue to explore options to balance the fund and reduce the need for additional General Fund support, including actively pursuing grant and sponsorship opportunities.

Table 5 – Comparison of FY 2024/25 and FY 2025/26 Proposed PCTV Fund Budget

Sewer Enterprise Fund
The Sewer Enterprise Fund accounts for fees charged to residents and businesses for sewer utilities. Fees are used to operate the Pinole-Hercules Wastewater Treatment Plant, which serves the Pinole and Hercules areas. Revenue from charges for services are received with the property tax assessments in December, April, and June; and monthly from the City of Hercules for its share of wastewater treatment costs. The FY 2025/26 preliminary proposed budget projects total revenues of $13,035,506 and total expenditures of $38,030,527. This fund includes both operating and capital improvement expenditures. Ongoing revenues are sufficient to cover ongoing expenditures. Capital improvement expenditures are mostly covered by available fund balance in the Sewer Enterprise Fund, which has accumulated over several fiscal years.

Table 6 – Comparison of FY 2024/25 and FY 2025/26 Proposed Sewer Enterprise Fund Budget
City Council Considerations
General Reserve Policy
The City maintains a General Reserve pursuant to the Reserve Policy which directs the City to maintain a balance in the reserve equal to 50% of total General Fund expenditures. This fund is separate from the General Fund. Currently, the General Reserve balance is at 42% due to the reduction of $844,000 to balance the FY 2024/25 budget. During the Finance Subcommittee meeting, Subcommittee members requested staff to include information on the reserve policies of other jurisdictions. The information provided in the table is responsive to that request.

Table 7 – Comparison of General Fund Reserve Policy

Request for New Position
Staff is recommending one Associate Engineer position which will be fully funded by the Sewer Enterprise fund. This position is needed to add staff capacity for the advancement of several critical capital improvement projects at the wastewater treatment and collection plant.

The cost of the position is approximately $175,000, including salary and benefits. There is no impact on the General Fund.

Next Steps
The City Council will hold a special meeting (budget workshop) on May 13, 2025. At that time, staff will present an overview of the FY 2025/65 preliminary proposed budget and get direction on Council Members’ requests for potential additions/deletions to the budget for incorporation into the Revised Proposed budget.

FISCAL IMPACT
There is no fiscal impact.

ATTACHMENTS
A. FY2025-26 Preliminary Proposed Operating and Capital Budget B. Presentation

OPERATING AND

CAPITAL BUDGET
Preliminary Proposed Budget - May 6, 2025
Fiscal Year 2025/26

CITY OF PINOLE

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Table of Contents
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FISCAL YEAR (FY) 2025/26 OPERATING AND CAPITAL BUDGET

TABLE OF CONTENTS
Table of Contents......................................................................................................................i Executive Summary.................................................................................................................. 1 Executive Summary................................................................................................................. 3 Background............................................................................................................................... 9 Elected Officials and Department Heads ...............................................................................11 Strategic Plan 2020 – 2025 Vision, Mission, and Goals.........................................................13 Profile of the City ...................................................................................................................14 City Organizational Structure................................................................................................. 15 Budget Development Process and Budget Award ...............................................................17 Budget Development Process ...............................................................................................19 Budget Award........................................................................................................................23 Revenue and Expenditure Summaries ..................................................................................25 General Fund Revenue and Expenditures.............................................................................27 Major Non-General Funds .....................................................................................................39 All Funds Revenue and Expenditures....................................................................................43 Budgeted Positions................................................................................................................57 Labor Allocations...................................................................................................................61 Department Budgets...............................................................................................................63 Elected Officials.....................................................................................................................65 City Council .......................................................................................................................65 City Treasurer....................................................................................................................71 Appointed Officials.................................................................................................................73 City Manager .....................................................................................................................73 Information Technology ................................................................................................. 78 Pinole Community Television ........................................................................................81 City Attorney ......................................................................................................................87 City Clerk ...........................................................................................................................91 Administration........................................................................................................................95 Finance..............................................................................................................................95 Human Resources .............................................................................................................99 iii

Public Safety .......................................................................................................................105 Police...............................................................................................................................105 Fire ..................................................................................................................................117 Public Works .......................................................................................................................121 Administration & Engineering...........................................................................................129 Road Maintenance...........................................................................................................131 Facility Maintenance ........................................................................................................134 National Pollutant Discharge Elimination System (NPDES) Storm Water ........................137 Park Maintenance............................................................................................................139 Waste Reduction .............................................................................................................141 Lighting & Landscape District...........................................................................................142 Water Pollution Control Plant ...........................................................................................143 Community Development ....................................................................................................149 Planning...........................................................................................................................157 Building Inspection...........................................................................................................159 Successor Agency Administration....................................................................................161 Housing Assets for Resale...............................................................................................162 Code Enforcement...........................................................................................................163 Economic Development ...................................................................................................164 Community Services............................................................................................................165 Administration..................................................................................................................171 Recreation .......................................................................................................................173 Senior Center ..............................................................................................................173 Tiny Tots .....................................................................................................................176 Youth Center ...............................................................................................................178 Swim Center................................................................................................................180 Memorial Hall ..............................................................................................................181 Tennis .........................................................................................................................182 Library Services...........................................................................................................183 Animal Control.............................................................................................................184 General Government ...........................................................................................................185 Schedule of Transfers ................................................................................................. 189 Debt Obligations..........................................................................................................191 Capital Improvement Plan ....................................................................................................195 Appendix ...............................................................................................................................195 Accounting Basis.................................................................................................................197 Monitoring the Budget .........................................................................................................197 Fund Structure.....................................................................................................................197 Glossary of Budget Terms & Acronyms ...............................................................................201 Financial and Investment Policies........................................................................................207 Employee Compensation and Benefits ................................................................................211 Jurisdictional Comparison....................................................................................................213 Budget Resolution ...............................................................................................................215 Appropriations Limit and Resolution .................................................................................... 217 iv

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Executive Summary
Executive Summary
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Executive Summary
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Fiscal Year (FY) 2025/26 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) 2025/26 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) 2025/26 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) 2025/26 Operating and Capital Budget is approximately $56.8 million, and all funds’ expenditures are approximately $92.4 million. The budget projection assumes a net use of fund balance of $35.6 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 sewer enterprise fund. It is important to note that the total estimated costs of sewer capital projects are budgeted in year one (FY 2025/26) of the Capital Improvement Plan (CIP) although some projects may take several years to complete.
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Executive Summary
Table 1 – All Funds Budgeted Revenues and Expenditures
The General Fund (including Measure S 2006, Measure S 2014, and Measure I 2024 Funds) revenue is approximately $33.5 million, and General Fund expenditures are approximately $33.5 million. The budget includes the use of fund balance in a number of funds to complete one-time projects.

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

City staff believes that it will be able to complete the Council-directed special projects listed above by the end of FY 2025/26, 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.

Fund
Estimated
Beginning
Fund Balance
July 1, 2025
FY 2025/26
Estimated
Total
Revenues
FY 2025/26
Estimated
Total
Expenditures
FY 2025/26
Contribution
To/(From)
Fund Balance
Estimated
Ending
Fund Balance
June 30, 2026
General Fund
General Fund (including Measure S 2006
and 2014, Measure I 2024) $ 5,760,899 $ 33,454,198 $ 33,465,642 $ (11,444) $ 5,749,454 General Reserve Fund 9,847,838 300,000 - 300,000 10,147,838 Equipment Reserve Fund 278,579 150,000 205,000 (55,000) 223,579 Special Revenue Funds
Gas Tax Fund 1,783,378 1,068,574 2,512,167 (1,443,593) 339,785 Restricted Real Estate Maintenance Fund 147,429 39,991 26,000 13,991 161,421 Public Safety Augmentation Fund 73,562 249,584 613,388 (363,804) (290,242) Traffic Safety Fund 290,810 24,500 57,191 (32,691) 258,119 Supplemental Law Enforcement Fund 213,881 185,000 303,281 (118,281) 95,600 NPDES Storm Water Fund (183,587) 253,272 385,631 (132,359) (315,946) Recreation Fund (94,728) 1,323,863 2,373,613 (1,049,750) (1,144,478) Building & Planning Fund (2,297,130) 1,910,137 2,734,232 (824,095) (3,121,225) Refuse Management Fund (24,324) 66,060 189,710 (123,650) (147,974) Solid Waste Fund 3,082,740 368,000 177,241 190,759 3,273,499 Measure C/J Fund 2,032,971 1,397,257 1,191,732 205,525 2,238,496 Rate Stabilization Fund 219,118 - - - 219,118
CASp Certification and Training Fund 57,018 - - - 57,018 Asset Seizure-Adjudicated Fund 19,268 - 19,268 (19,268) 0 Growth Impact Fund 3,525,045 - 2,436,000 (2,436,000) 1,089,045 Housing Assets Fund 7,999,088 55,000 342,961 (287,961) 7,711,127 Capital Projects Funds
Lighting & Landscaping District Fund 55,014 63,911 85,175 (21,264) 33,750 Pinole Valley Caretaker Fund (983) 15,000 14,989 11 (972) Public Facilities Fund 471,649 - 502,000 (502,000) (30,351) City Street Improvements Fund 2,061,326 1,685,283 2,907,583 (1,222,300) 839,026 Arterial Streets Rehabilitation Fund 1,203,071 - 560,960 (560,960) 642,111 Enterprise Funds
Sewer Enterprise Fund 19,712,784 13,035,506 38,030,527 (24,995,021) (5,282,237) Cable Access Television (PCTV) (9,872) 445,826 653,087 (207,261) (217,133) Information Systems Fund 925 21 (21) 904
Fiduciary/Agency Funds
Pension Fund 11,757,727 700,000 2,617,745 (1,917,745) 9,839,982 Total $ 67,983,495 $ 56,790,961 $ 92,405,144 $ (35,614,183) $ 32,369,313 4

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Executive Summary
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.

At this point, the FY 2025/26 General Fund baseline budget projection indicates it is structurally balanced with estimated ongoing revenues of $33.5 million and estimated ongoing expenditures of $32.1 million, resulting in an estimated surplus of $1.4 million.

However, the General Fund provides operating subsidies to special revenue funds that are not able to collect sufficient revenues to cover all their expenditures. Currently, the following funds indicate structural imbalances: Recreation Fund ($1,049,750); Building and Planning Fund ($831,095); PCTV Fund ($207,261). If the funds are not balanced, each may require a General Fund subsidy equal to the amount of the shortfall to keep the fund in the positive position. In an effort to reduce the need for General Fund support, staff are exploring other options to offset some of the costs of these funds, including actively pursuing grants and sponsorship opportunities, and generating additional revenue.
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Executive Summary
Table 2 – General Fund Proposed Baseline Budget
The Fiscal Year (FY) 2025/26 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 FY 2025/26
Proposed Budget
Revenues
Property Taxes $ 6,698,790
Sales and Use Taxes 4,567,189
Sales and Use Taxes - Measure S 2006 2,599,000
Sales and Use Taxes - Measure S 2014 2,599,000
Sales and Use Taxes - Measure I 2024 2,599,000
Utility Users Taxes (UUT) 2,345,000
Franchise Taxes 850,000
Transient Occupancy Tax (TOT) 400,000
Business License Tax 469,200
Intergovernmental Taxes 2,513,149
Permits 301,700
Fees 132,309
Charges for Services 1,861,497
Other Revenues 366,619
Transfers In 2,599,000
Transfers In - Pension Trust 2,552,745
Transfers In - General Reserve (one-time) -
Total Revenues 33,454,198
Expenditures
Salaries and Wages 10,539,653
Benefits - PERS 4,437,115
Benefits - Other Benefits 3,744,111
Professional Services 8,927,971
Other Operating 378,156
Materials and Supplies 184,998
Interdepartmental Charges (662,316)
Capital Outlay 191,440
Debt Service 653,545
Transfers Out - Operating Subsidy 1,061,300
Transfers Out 2,599,000
Total Expenditures 32,054,973
Net Surplus/(Deficit) $ 1,399,225
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Executive Summary
of the Budget. As shown, the budget assumes the use of $1.4 million of unassigned 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 7

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Executive Summary
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Background
Background
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Background
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Background – Elected Officials and Department Heads

ELECTED OFFICIALS

Cameron Sasai Anthony Tave Devin Murphy
Mayor Mayor Pro Tempore Council Member
Maureen Toms Norma Martínez-Rubin Roy Swearingen
Council Member Council Member City Treasurer

DEPARTMENT HEADS
City Manager Kelcey Young
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 Melissa Klawuhn
Public Works Director Heba El-Guindy
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Background – Elected Officials and Department Heads
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Fiscal Year (FY) 2025/26 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.
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Fiscal Year (FY) 2025/26 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, 2024 was 18,192, according to the California Department of Finance.

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

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

Fiscal Year (FY) 2025/26 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
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Fiscal Year (FY) 2025/26 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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KEY MILESTONES OF THE DEVELOPMENT OF THE BUDGET AND CIP FOR FY 2025/26
March 17, 2025
• Department Proposed FY 2025/26 Budget Requests due to Finance April 24, 2025
• Finance Subcommittee Meeting
• Draft FY 2025/26 General Fund Baseline Budget
• Draft FY 2025/26 - FY 2029/30 Five-Year Capital Improvement Plan (CIP) March-April, 2025
• Budget Review Meetings
• City Manager and Finance Department meet with Department Directors to review and discuss proposed budgets
May 6, 2025
• City Council Meeting
• Preliminary Proposed FY 2025/26 Operating and Capital Budget • Preliminary Proposed FY FY 2025/26 - FY 2029/30 Five-Year Capital Improvement Plan (CIP)
May 13, 2025
• City Council Special Meeting (Budget Workshop)
• Preliminary Proposed FY 2025/26 Operating and Capital Budget • Preliminary Proposed FY FY 2025/26 - FY 2029/30 Five-Year Capital Improvement Plan (CIP)
June 3, 2025
• City Council Meeting
• Revised Proposed FY 2025/26 Operating and Capital Budget • Revised Proposed FY 2025/26 Five-Year Capital Improvement Plan (CIP) June 17, 2025
• City Council Meeting
• Adopt Final Proposed FY 2025/26 Operating and Capital Budget • Adopt Final Proposed FY 2025/26 Five-Year Capital Improvement Plan (CIP) • Adopt FY 2025/26 Appropriations Limit
July 1, 2025
• FY 2025/26 Begins
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BUDGET AWARD
The City received its eleventh consecutive Operating Budget Excellence Award from the California Society of Municipal Finance Officers (CSMFO) for its FY 2024/25 budget. The City previously received the Meritorious Award for its FY 2005/06 through FY 2010/11 budgets, and Outstanding Financial Reporting for its FY 1995/96 through FY 2000/01 budgets. The award reflects the commitment of the City to meeting the highest principles of government budgeting. To receive this award, the City had to satisfy nationally recognized guidelines for effective budget presentation. 23

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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries
Revenue and Expenditure Summaries
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Fiscal Year (FY) 2025/26 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, Measure S 2014, and Measure I 2024 Funds) revenue is projected to be $33.5 million, including transfers in, as summarized below.

Revenue Category FY 2025/26
Budget
% Total
Budget
Property Taxes $6,698,790 20%
Sales and Use Taxes 4,567,189 14%
Sales and Use Taxes - Measure S 2006 and 2014 7,797,000 23% Utility Users Tax 2,345,000 7%
Franchise Taxes 850,000 3%
Transient Occupancy Tax 400,000 1%
Business License Tax 469,200 1%
Intergovernmental Taxes 2,513,149 8%
Permits 301,700 1%
Fees 132,309 0%
Public Safety Charges 1,861,497 6%
Other Revenues 366,619 1%
Transfers In 5,151,745 15%
Total $33,454,198
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, 27

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
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 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. Property Tax also includes unsecured, supplemental, and property transfer tax.

The City uses property tax estimates provided by consulting firm HdL as the basis for the budget. For FY 2025/26, property tax is estimated to be $6.7 million, a 9% increase over the FY 2024/25 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 and dissolution of the Successor Agency.

The chart below illustrates the breakdown of the agencies that receive the property tax dollar.

Property Tax Dollar Breakdown
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%
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Sales Tax
Sales tax is the General Fund’s single largest revenue source. The City’s 10.25% 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%), Measure S 2014 (0.5%), the new Measure I 2024 (0.5%), passed by voters in 2024. The local sales taxes do not have sunset dates.

The City uses sales tax estimates provided by consulting firm HdL as the basis for the budget. For FY 2025/26, General Fund sales tax, including Measure S 2006 and 2014, and Measure I 2024 is projected to be $12.4 million, a 27% increase over the FY 2024/25 revised budget due to Measure I 2024. The chart below illustrates the breakdown of the agencies that receive the sales tax dollar.

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 FY 2025/26 baseline budget assumes a 3% growth rate based on past trends. The electricity segment in particular continues to increase substantially year over year in line with rate increases set by service providers.

Franchise Tax
Franchise tax is levied on public utilities and other corporations that use the public right of way to furnish gas (PG&E) (1%), electric (PG&E) (2%), refuse (Republic Services) (10%), and cable television (Comcast and AT&T) (5%) to citizens living within city boundaries. The various fees are delineated in franchise agreements and are paid directly State General Fund

3.94%
Bradley-Burns

1.00%
County
Mental Health/
Welfare/
Public Safety

1.56%
Measure S
2006

0.50%
Measure S
2014

0.50%
Measure I
2024 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%
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
to the city by these franchisees. The FY 2025/26 baseline budget assumes no growth based on historical trends. While the gas, electricity, and refuse segments are projected to grow slightly, the increase is offset by the decrease in the cable segment. This is due to consumers continuing to move away from traditional cable.

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 (currently $168) per year combined with a variable tax component based on the number of employees. The FY 2025/26 baseline budget assumes a 2% growth rate based on historical trends.

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 in accordance with Chapter 3.24 of Municipal Code. This tax is imposed upon persons staying 30 days or less in a motel or lodging facility. The FY 2025/26 baseline budget assumes a -13% growth rate based on past trends, which has shown a continuous downward trend.

Intergovernmental Tax
Motor vehicle in-lieu fee (VLF) is the City’s share of motor vehicle license fees levied, collected and apportioned by the State. VLF 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 FY 2025/26 baseline budget assumes a 5% growth rate, consistent with projections provided by HdL, the City’s property tax consultant.

Public Safety Charges
Public safety charges is comprised of public safety charges which 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 FY 2025/26 baseline budget assumes a 5% growth rate based on projections provided in the five-year agreement that went into effect on July 1, 2023.

Permits
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Permits consist of various permits, including sidewalk, grading, and encroachment permits. The FY 2025/26 baseline budget assumes a 20% growth rate. This is primarily due to the projected growth in encroachment permits, consistent with past trends, and the increase in citywide fees consistent with the Consumer Price Index (CPI) increase of

2.7%.

Fees
Fees consist of various fees mostly related to permits, including rental inspection, technology, administrative fees, abatement, and code enforcement fees. The FY 2025/26 baseline budget assumes a small reduction of 4%. This is primarily due to a projected decrease in code enforcement fees, consistent with past trends.

Other Revenues
Other revenue is made up of all other revenue sources, including fines and forfeitures, interest income, grants, and other miscellaneous revenue. These revenues are projected primarily using historical trend analysis. The FY 2025/26 baseline budget assumes a - 21% growth rate. The reduction is mostly due to a projected decrease in investment earnings, consistent with market trends and less idle cash available to invest.

Transfers In
The transfer in comes from the Pension Section 115 Trust to offset the increase in pension costs in the General Fund. The amount transferred is based on the difference between the City’s base year (FY 2018/19) contribution toward employee pensions and the forecasted required City contribution in the budget year.

GENERAL FUND EXPENDITURES
General Fund revenues are not restricted to any specific use and can be expended on any allowable municipal purpose. For FY 2025/26, total General Fund expenditures are projected to be $33.5 million, including transfers out, as summarized below.

Expenditure Category FY 2025/26
Budget
% Total
Budget
Salaries and Wages $10,539,653 31%
Employee Benefits 8,181,226 24%
Professional/Admin Services 9,371,908 28%
Other Operating 378,156 1%
Materials and Supplies 184,998 1%
Interdepartmental Charges (662,316) -2%
Capital Outlay 1,158,172 3%
Debt Service 653,545 2%
Transfers Out 3,660,300 11%
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Total $33,465,642
Salaries and Wages
Salaries and wages expenditures in the baseline budget are computed based on the City’s current staffing level of 116 full-time equivalents (FTEs). It does not assume any new positions. The FY 2025/26 baseline budget assumes a 2% growth rate and does not include any increases other than the normal salary increases for staff who have not reached the top of their job classification’s salary range. Also, the baseline budget includes a vacancy savings factor to account for estimated cost savings resulting from unfilled positions. The vacancy savings factor is $500,000, or 3% of total salary and benefits expenditures.

Employee Benefits
Retirement benefits are the City’s annual required contribution as determined by the most recent actuarial valuation reports as of July 2024 provided by the California Public Employees’ Retirement System (CalPERS). The FY 2025/26 baseline budget reflects the estimated cost net of the required employer contribution minus employee contributions. Based on labor contracts between the City and its employees, employees contribute the 8% required employee contribution plus an additional 7% toward the required employer contribution, for a total of 15% for classic members. It should be noted that the pension unfunded liability increased significantly from FY 2024/25 to FY 2025/26 due to CalPERS’ investment losses in previous years. As a result, the required employer contribution increased by 11% in the General Fund alone.

Other benefits include employee medical, dental, and vision care; workers’ compensation; and others. The benefits cost in the FY 2025/26 baseline budget is based primarily on industry trends and rates established by benefit providers. The FY 2025/26 baseline budget assumes a net 10% increase mostly due to significant increases healthcare costs.

Professional and Administrative Services
Professional services include consulting and administrative services, building and equipment maintenance, office expenses, travel & training, and various other professional services.

Contracted services provided by other government agencies, including the Contra Costa County Fire Protection District (CCCFPD) for fire services ($5,997,349), and County animal services ($226,437) and library services ($202,430), are included in this category. The FY 2025/26 baseline budget accounts for contract escalators.

Other Operating
Other operating expenditures include water, electricity & power, and cable utility costs. The FY 2025/26 baseline budget assumes a 17% growth rate based on projected rate increases, primarily in electricity.

Materials and Supplies
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Materials and supplies include fuel, maintenance supplies, and safety equipment. The FY 2025/26 baseline budget assumes no growth based on past trends.

Interdepartmental Charges
Interdepartmental charges include administrative charges and reimbursements for services provided by one City department to another, such as finance, human resources, information technology, and legal services. This category also includes general liability insurance premiums.

The FY 2025/26 baseline budget assumes a net 8% decrease based on lower reimbursements to the General Fund from other funds and higher insurance premiums.

Asset/Capital Outlay
Capital outlay includes non-major asset acquisition and improvements, such as computer equipment and furniture. The FY 2025/26 baseline budget includes cost estimates of specific items to be purchased.

Major capital improvements funded by the General Fund and Measure S are not reflected in the FY 2025/26 baseline budget. Though they may span multiple fiscal years, capital projects are non-recurring in nature and are not accounted for in the baseline budget. All planned capital projects are detailed in the City’s Five-Year Capital Improvement Plan for FY 2025/26 – FY 2030/31.

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

The required annual payment is based on the long-term debt obligation schedule.

Transfers Out
Transfers out include the transfer of funds from the General Fund and Measure S to other funds, including road funds, and Recreation and Pinole Community Television (PCTV). The transfer helps to stabilize the budgets in those areas as the operating costs are not fully recoverable. The FY 2025/26 baseline budget assumes a flat dollar amount consistent with past practice; however, increases will be necessary to keep up with the increase in Recreation and PCTV operating expenditures. Additionally, the Planning division within the Community Development Department will require an operating subsidy.

Also, transfers out decreased $500,000 due to the removal of the transfers from Measure S to the City Street Improvement Fund and Arterial Streets Rehabilitation Fund. Both have accumulated substantial balances that are allocated to various road projects in FY 2025/26. 33

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Revenue and Expenditure Summaries-General Fund
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund

GENERAL FUND
(Including Measure S 2006, 2014 and Measure I)
FY 2021/22
Actual
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Revised
Budget
FY 2025/26
Proposed
Budget
Revenue by Category
311 - Property Taxes 4,307,208 5,055,790 5,948,810 6,168,067 6,698,790 312 - Sales and Use Taxes 9,613,625 9,328,351 9,430,219 9,698,436 12,364,189 313 - Utility Users Tax 2,063,773 2,312,830 2,445,715 2,285,000 2,345,000 314 - Franchise Taxes 788,146 875,058 901,208 850,000 850,000 315 - Other Taxes 929,466 898,797 846,439 924,599 876,172 321 - Intergovernmental Taxes 2,108,808 2,247,072 2,346,237 2,402,673 2,513,149 322 - Federal Grants - - 129,788 - -
323 - State Grants 13,847 43,442 36,194 95,882 73,022
324 - Other Grants 46,937 43,793 50,913 47,025 72,025
332 - Permits 120,780 190,687 324,534 251,700 301,700
341 - Review Fees 42,210 50,279 22,875 25,500 25,500
342 - Other Fees 23,880 56,772 113,399 65,854 64,809
343 - Abatement Fees 5,127 30,193 22,539 47,000 42,000
351 - Fines and Forfeiture 10,411 17,579 29,716 15,550 15,550 361 - Public Safety Charges 1,477,492 1,598,997 1,834,100 1,774,307 1,861,497 370 - Interest and Investment Income (134,495) 211,725 173,488 200,000 100,000 381 - Rental Income 96,516 95,432 86,084 81,450 81,450
383 - Reimbursements 16,341 20,133 78,831 11,500 11,500 384 - Other Revenue 35,606 5,969 13,045 5,100 5,100
392 - Proceeds from Sale of Property 240,182 12,080 139 1,000 1,000 393 - Loan/Bond Proceeds - 91,907 - - -
399 - Transfers In from Section 115 Trust 1,061,736 2,160,519 2,231,793 3,268,790 5,151,745 399 - Transfers In from ARPA Fund - 4,071,404 - -
Revenue Total 22,867,595 29,418,810 27,066,064 28,219,433 33,454,198 Expenditures by Category
40 - Salaries and Wages 10,550,396 11,006,433 10,113,758 10,313,627 10,539,653 41 - Employee Benefits 6,030,608 6,884,786 6,843,838 7,399,988 8,181,226 42 - Professional/Administrative Services 4,083,329 5,686,957 9,049,450 9,578,813 9,371,908 43 - Other Operating Expenses 304,499 359,085 426,472 322,711 378,156 44 - Materials and Supplies 261,505 291,123 223,342 185,033 184,998 46 - Interfund/Interdepartmental Charges (838,609) (505,978) (578,056) (719,548) (662,316) 47 - Asset Acquisition, Improvement, Disposal 697,550 596,527 1,633,513 8,004,702 1,158,172 48 - Debt Service 608,736 617,582 635,769 636,107 653,545 49 - Transfers Out 3,360,117 2,654,750 3,210,114 1,561,300 3,660,300 Expenditures Total 25,058,131 27,591,266 31,558,201 37,282,733 33,465,642 Expenditures by Department
10 - City Council 215,904 209,697 227,194 202,339 213,700 11 - City Manager 527,117 567,995 535,472 683,431 535,563 12 - City Clerk 327,468 511,112 615,496 717,294 733,895 13 - City Treasurer 8,375 8,268 9,681 10,148 9,990
14 - City Attorney 406,476 330,354 229,817 297,031 305,965 15 - Finance Department 561,011 661,743 957,421 971,117 1,025,744 16 - Human Resources 377,614 749,748 831,985 918,951 965,908 17 - Non-Departmental 5,274,979 4,673,970 5,437,314 3,257,051 5,612,396 18 - Information Systems - - - - -
22 - Police Department 9,847,359 10,267,281 11,662,505 12,335,379 12,781,136 23 - Fire Department 5,100,962 6,687,185 6,108,651 6,433,461 6,787,965 34 - Public Works 1,824,492 2,160,055 4,069,879 10,361,528 3,425,570 46 - Community Development 263,181 398,605 547,007 652,838 620,142 55 - Community Services 272,629 365,253 325,779 442,165 447,667 64 - Sewer 50,563 - -
Expenditures Total 25,058,131 27,591,266 31,558,201 37,282,733 33,465,642 Net Operating Results (2,190,536) 1,827,544 (4,492,136) (9,063,300) (11,444) 35

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Property Taxes,
6,698,790 , 20%
Sales and Use
Taxes, 12,364,189 ,
37%
Utility Users Tax,
2,345,000 , 7%
Franchise Taxes,
850,000 , 3%
Other Taxes,
876,172 , 3%
Intergovernmental
Taxes, 2,513,149 ,
7%
Public Safety
Charges, 1,861,497
, 6%
Other Revenues,
793,656 , 2%
Transfers In ,
5,151,745 , 15%
General Fund Revenue by Type: $33,454,198
Salaries and Wages,
10,539,653 , 30%
Employee Benefits,
8,181,226 , 24%
Professional/Admin
Svcs, 3,980,423 , 11%
CCCFPD Fire Services
Agreement, 5,391,485 ,
15%
Other Operating ,
378,156 , 1%
Materials and Supplies,
184,998 , 2%
Interdepartmental
Charges, (662,316), -2%
Capital Outlay,
1,158,172 , 3%
Debt Service, 653,545 ,
2%
Transfers Out,
3,660,300 , 11%
General Fund Expendiures by Type: $33,465,642
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
City Council, 213,700 ,
1%
City Manager, 535,563 ,
2%
City Clerk, 733,895 , 2%
City Treasurer, 9,990 ,
0%
City Attorney, 305,965 ,
1%
Finance Department,
1,025,744 , 2%
Human Resources,
965,908 , 3%
Non-Departmental,
5,612,396 , 17%
Information Systems, -
, 0%
Police Department,
12,781,136 , 38%
Fire Department,
6,787,965 , 20%
Public Works, 3,425,570
, 10%
Community
Development, 620,142 ,
2%
Community Services,
447,667 , 1%
General Fund Expendiures by Department: $33,465,642
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Revenue and Expenditure Summaries-General Fund
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Fiscal Year (FY) 2025/26 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 2025/26, revenue is projected to be $1.1 million. Expenditures are projected to be $2.5 million for road maintenance projects. It is anticipated that approximately $1.4 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 2025/26, revenue is projected to be $1.3 million.

Expenditures are projected to be $2.3 million. The fund may require an increase in the subsidy from the General Fund.

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 last fee study conducted recommended changes to the City’s building and planning fees, which has increased revenue. The Planning division, however, cannot recover 100% of its costs and may require a subsidy from the General Fund. The Building division recovers all of its costs. For FY 2025/26, revenues are projected to be $1.9 million. Expenditures are projected to be $2.7 million. 39

Fiscal Year (FY) 2025/26 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 2025/26, revenues are budgeted at $368,000 and expenditures are budgeted at $190,759.

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 2025/26, revenues are projected to be $1.4 million. Expenditures are projected to be $1.2 million.

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 2025/26, no revenue is expected. Expenditures are projected at $2.4 million for capital projects. It is anticipated that approximately $2.4 million 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 2025/26, revenue is budgeted at $55,000 primarily from interest earned on the cash balance and loan repayments.

Expenditures are projected to be $342,961 for housing administration activities. It is anticipated that approximately $287,961 of available fund balance will be used for housing administration activities.
40

Fiscal Year (FY) 2025/26 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 2025/26, revenues are budgeted at $1.6 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 $2.9 million for street improvement projects. It is anticipated that approximately $1.2 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 2025/26, expenditures are budgeted at $560,960 for street rehabilitation projects. It is anticipated that approximately $560,960 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 2025/26, revenue is projected to be $13 million. Expenditures are projected to be $38 million. It is anticipated that approximately $25 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 2025/26, revenue is projected to be $445,826. Expenditures are projected to be 41

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-Major Non-General Funds $653,087. It is anticipated that the fund may need an additional General Fund subsidy of $207,261.

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 2025/26, 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.
42

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
ALL FUNDS FY 2021/22
Actuals
FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Revised
Budget
FY 2025/26
Proposed
Budget
Revenue by Category
311 - Property Taxes 4,307,208 5,055,790 5,948,810 6,168,067 6,698,790 312 - Sales and Use Taxes 9,613,625 9,328,351 9,430,219 9,698,436 12,364,189 313 - Utility Users Tax 2,063,773 2,312,830 2,445,715 2,285,000 2,345,000 314 - Franchise Taxes 810,080 893,814 918,135 876,486 876,486 315 - Other Taxes 929,466 898,797 846,439 924,599 876,172 321 - Intergovernmental Taxes 3,530,117 3,701,389 3,867,073 3,985,975 4,118,354 322 - Federal Grants 911,070 4,857,566 378,855 41,394 41,394 323 - State Grants 290,576 312,655 786,382 1,165,544 1,723,501 324 - Other Grants 785,671 128,346 595,567 2,241,952 2,137,552 332 - Permits 601,210 687,955 952,518 728,866 807,961
341 - Review Fees 398,529 567,490 507,729 428,775 502,855 342 - Other Fees 116,892 273,501 390,127 517,146 473,495 343 - Abatement Fees 5,127 30,193 22,539 47,000 42,000
344 - Impact Fees 2,453,146 577,792 28,017 1,068,812 -
351 - Fines and Forfeiture 39,392 52,592 83,186 80,550 66,050 361 - Public Safety Charges 1,477,492 1,598,997 1,834,100 1,774,307 1,861,497 363 - Sewer Enterprise Charges 7,764,868 7,831,703 8,072,292 10,164,403 12,735,506 364 - Recreation Charges 311,782 413,497 421,472 352,610 387,900 365 - Cable TV Charges 216,837 277,903 192,464 179,047 159,840 366 - Other Charges - - - - 9,000
370 - Interest and Investment Income (2,951,193) 1,910,982 3,763,858 1,514,500 1,503,000 381 - Rental Income 121,141 116,688 111,946 152,279 230,779 383 - Reimbursements 444,545 455,269 584,664 386,636 386,636 384 - Other Revenue 87,107 25,215 36,238 49,600 157,960 392 - Proceeds from Sale of Property 346,615 944,423 9,746 1,000 1,000 393 - Loan/Bond Proceeds 107,531 178,562 138,127 5,000 5,000 399 - Transfers In 4,421,853 8,886,673 5,441,907 4,897,090 6,279,045 Revenue Total 39,204,459 52,318,973 47,808,126 49,735,074 56,790,961 Expenditures by Category
40 - Salaries and Wages 12,977,267 13,990,485 13,616,899 14,220,323 14,839,017 41 - Employee Benefits 7,227,194 7,465,419 8,458,454 9,448,743 10,538,556 42 - Professional/Administrative Services 7,179,480 9,041,346 11,859,033 13,955,357 13,677,089 43 - Other Operating Expenses 1,773,766 1,952,203 2,217,282 1,741,375 1,840,576 44 - Materials and Supplies 1,227,452 1,409,785 1,282,203 1,691,444 1,708,098 46 - Interfund/Interdepartmental Charges 733,387 786,349 947,072 918,156 999,041 47 - Asset Acquisition, Improvement, Disposal 4,711,084 3,294,566 4,536,516 47,250,567 40,324,985 48 - Debt Service 1,415,202 1,405,682 1,311,798 2,247,675 2,264,737 49 - Transfers Out 4,421,853 8,886,672 5,441,907 4,830,090 6,213,045 Expenditures Total 41,666,684 48,232,508 49,671,165 96,303,730 92,405,144 Expenditures by Department
10 - City Council 215,904 209,697 227,194 202,339 213,700 11 - City Manager 527,117 567,995 535,472 683,431 535,563 12 - City Clerk 327,468 511,112 615,496 717,294 733,895 13 - City Treasurer 8,375 8,268 9,681 10,148 9,990
14 - City Attorney 406,476 330,354 229,817 297,031 305,965 15 - Finance Department 561,011 739,907 1,032,662 1,021,117 1,090,744 16 - Human Resources 377,614 749,748 831,985 918,951 965,908 17 - Non-Departmental 7,026,762 10,946,547 7,697,607 6,533,341 8,172,641 18 - Information Systems 95,874 77,892 126,215 (194) 21 19 - Cable Access TV 439,347 502,606 555,518 833,883 653,087 22 - Police Department 10,153,924 10,614,182 12,483,720 13,219,143 13,739,264 23 - Fire Department 5,100,962 6,687,185 6,108,651 6,433,461 6,787,965 34 - Public Works 4,807,382 4,128,470 6,223,825 21,046,861 14,649,758 46 - Community Development 3,154,647 3,887,809 3,427,516 3,200,639 3,702,336 55 - Community Services 1,630,344 1,940,328 2,219,864 2,814,921 2,813,780 64 - Sewer 6,833,477 6,330,406 7,345,942 38,371,365 38,030,527 41,666,684 48,232,508 49,671,165 96,303,730 92,405,144
Net Operating Results (2,462,225) 4,086,466 (1,863,039) (46,568,656) (35,614,183) 43

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
Property Taxes,
6,698,790 , 12%
Sales and Use Taxes,
12,364,189 , 22%
Utility Users Tax,
2,345,000 , 4%
Franchise Taxes,
876,486 , 2%
Intergovernmental
Taxes, 8,020,801 ,
14%
Public Safety Charges,
1,861,497 , 3%
Sewer Enterprise
Charges, 12,735,506 ,
22%
Other Revenues,
2,907,165 , 5%
Transfers In,
6,279,045 , 11%
Other Taxes, 876,172
, 2%
Permits and Fees,
1,826,311 , 3%
All Funds Revenue by Category: $56,790,961
Salaries and Wages,
14,839,017 , 16%
Employee Benefits,
10,538,556 , 11%
Professional/Admin
Svcs, 13,677,089 ,
15%
Other Operating ,
1,840,576 , 2%
Materials and Supplies,
1,708,098 , 2%
Interdepartmental
Charges, 999,041 , 1%
Capital Outlay,
40,324,985 , 44%
Debt Service,
2,264,737 , 2%
Transfers Out,
6,213,045 , 7%
All Funds Expenditures by Category: $92,405,144
44

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
City Council, 213,700 , 0%
City Manager, 535,563 ,
1%
City Clerk, 733,895 , 1%
City Treasurer, 9,990 , 0%
City Attorney, 305,965 ,
0%
Finance Department,
1,090,744 , 1%
Human Resources,
965,908 , 1%
Non-Departmental,
8,172,641 , 9%
Information Systems, 21 ,
0%
Cable Access TV,
653,087 , 1%
Police Department,
13,739,264 , 15%
Fire Department,
6,787,965 , 7%
Public Works, 14,649,758
, 16%
Community Development,
3,702,336 , 4%
Community Services,
Sewer, 38,030,527 , 41% 2,813,780 , 3%
All Funds Expenditures by Department: $92,405,144
45

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
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46

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2021/22
Actual
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
Budget
FY 2024/25
Revised
Budget
FY 2024/25
Actual Thru
Mar-25
FY 2024/25
Projected
Year-end
FY 2025/26
Proposed
Prop to Rev
Percent
Change
General Fund (including Measure S 2006, 2014 and Measure I) Revenue
311 - Property Taxes 4,307,208 5,055,790 5,948,810 6,168,067 6,168,067 3,279,442 6,168,067 6,698,790 9% Basic 1% Property Tax 2,946,085 3,145,151 4,038,170 4,677,116 4,677,116 1,939,566 4,677,116 4,299,328 -8% RPTTF and Passthrough Payments 1,361,123 1,910,639 1,910,639 1,490,951 1,490,951 1,339,876 1,490,951 2,399,462 61% 312 - Sales and Use Taxes 4,612,708 4,396,002 4,411,000 4,536,436 4,536,436 2,584,493 4,459,156 4,567,189 1% 312 - Sales and Use Taxes- Measure S 2006 2,501,974 2,467,529 2,510,464 2,581,000 2,581,000 1,423,374 2,550,000 2,599,000 1% 312 - Sales and Use Taxes- Measure S 2014 2,498,944 2,464,819 2,508,755 2,581,000 2,581,000 1,416,912 2,550,000 2,599,000 1% 312 - Sales and Use Taxes- Measure I - - - - - - 600,000 2,599,000 100% 313 - Utility Users Tax 2,063,773 2,312,830 2,445,715 2,285,000 2,285,000 1,880,434 2,285,000 2,345,000 3% 314 - Franchise Taxes 788,146 875,058 901,208 850,000 850,000 413,701 850,000 850,000 0% 315 - Other Taxes 929,466 898,797 846,439 924,599 924,599 629,482 897,514 876,172 -5% Other Tax/Transient Occupancy Tax 487,687 456,288 378,622 460,000 460,000 171,711 400,000 400,000 -13% Other Tax/Business License 441,779 442,509 467,817 464,599 464,599 457,771 464,599 476,172 2% 321 - Intergovernmental Taxes 2,108,808 2,247,072 2,346,237 2,402,673 2,402,673 1,217,510 2,402,673 2,513,149 5% 322 - Federal Grants - - 129,788 - - 37,653 37,653 - 0% 323 - State Grants 13,847 43,442 36,194 95,882 95,882 103,635 103,635 73,022 -24% 324 - Other Grants 46,937 43,793 50,913 47,025 47,025 1,000 47,025 72,025 53% 332 - Permits 120,780 190,687 324,534 251,700 251,700 236,201 251,700 301,700 20% 341 - Review Fees 42,210 50,279 22,875 25,500 25,500 847 1,200 25,500 0% 342 - Other Fees 23,880 56,772 113,399 65,854 65,854 89,478 119,000 64,809 -2% 343 - Abatement Fees 5,127 30,193 22,539 47,000 47,000 18,916 47,000 42,000 -11% 351 - Fines and Forfeiture 10,411 17,579 29,716 15,550 15,550 27,919 37,225 15,550 0% 361 - Public Safety Charges 29,558 30,148 30,216 30,500 30,500 1,013 1,400 30,500 0% 361 - Public Safety Charges/Dispatch 1,447,934 1,568,849 1,803,884 1,743,807 1,743,807 1,184,236 1,743,807 1,830,997 5% 370 - Interest and Investment Income (134,495) 211,725 173,488 200,000 200,000 (1,110) 100,000 100,000 -50% 381 - Rental Income 96,516 95,432 86,084 81,450 81,450 65,975 81,450 81,450 0% 383 - Reimbursements 16,341 20,133 78,831 11,500 11,500 69,196 92,260 11,500 0% 384 - Other Revenue 35,606 5,969 13,045 5,100 5,100 6,690 8,920 5,100 0% 392 - Proceeds from Sale of Property 240,182 12,080 139 1,000 1,000 1,165 1,165 1,000 0% 393 - Loan/Bond Proceeds - 91,907 - - - - - - 0%
Revenue Total 21,805,859 23,186,887 24,834,271 24,950,643 24,950,643 14,688,162 25,435,850 28,302,453 13% 399 - Transfers In - - - - - - - 5,151,745 100%
399 - Transfers In from Section 115 Pension Fund 1,061,736 2,160,519 2,231,793 3,268,790 3,268,790 - 3,268,790 - -100% 399 - Transfers In from ARPA Fund 4,071,404 - - - - - - 0% Sources Total 22,867,595 29,418,810 27,066,064 28,219,433 28,219,433 14,688,162 28,704,640 33,454,198 19% Fund: 100 - General Fund
Expenditures
Division: 110 - City Council Total: 215,904 200,496 227,194 202,339 202,339 115,342 202,339 213,700 6% Division: 111 - City Manager Total: 527,117 567,995 535,472 683,857 683,431 440,359 683,431 535,563 -22% Division: 112 - City Clerk Total: 327,468 511,112 615,496 717,294 717,294 567,190 717,294 733,895 2% Division: 113 - City Treasurer Total: 8,375 8,268 9,681 10,148 10,148 7,473 10,148 9,990 -2% Division: 114 - City Attorney Total: 406,476 330,354 229,817 297,031 297,031 304,057 297,031 305,965 3% 114 - City Attorney Services 833,500 899,583 662,442 581,131 581,131 396,681 581,131 598,565 3% 114 - City Attorney Indirect Cost Allocations (427,024) (569,229) (432,626) (284,100) (284,100) (92,623) (284,100) (292,600) 3% Division: 115 - Finance Department Total: 560,362 657,774 956,068 966,217 966,217 788,742 966,217 1,020,844 6% Division: 116 - Human Resources Total: 377,614 749,748 831,985 888,867 918,951 709,625 918,951 965,908 5% Division: 117 - General Government Total: 1,306,126 1,420,199 1,611,760 1,059,644 1,059,644 1,346,081 1,059,644 1,298,551 23% Administrative Total 3,729,442 4,445,947 5,017,472 4,825,397 4,855,055 4,278,869 4,855,055 5,084,417 5% Division: 221 - Police Operations Total: 4,433,521 5,034,933 6,250,517 6,952,098 6,929,440 5,212,483 6,929,440 7,595,505 10% Division: 222 - Police Support Services Total: 1,118,708 1,416,777 1,519,190 1,582,951 1,582,951 972,588 1,582,951 1,468,835 -7% Division: 223 - Dispatch WBCC Total: 2,215,114 2,379,569 2,498,316 2,548,869 2,548,869 1,968,544 2,548,869 2,740,771 8% Division: 231 - Fire Total: 3,992,507 5,045,833 4,384,514 3,582,500 3,582,500 2,712,342 3,582,500 3,886,309 8% Public Safety Total 11,759,851 13,877,112 14,652,536 14,666,418 14,643,760 10,865,957 14,643,760 15,691,420 7% Division: 341 - Administration/Engineering Total: 219,407 408,987 736,873 622,287 615,287 281,610 615,287 402,553 -35% Division: 342 - Road Maintenance Total: 62,776 152,163 225,539 486,573 486,573 279,508 486,573 111,725 -77% Division: 343 - Facility Maintenance Total: 552,239 650,885 760,139 929,920 929,920 603,547 929,920 715,330 -23% Division: 345 - Park Maintenance Total: 276,594 291,821 358,808 356,460 356,460 305,574 356,460 356,345 0% Public Works Total 1,111,016 1,503,855 2,081,358 2,395,240 2,388,240 1,470,239 2,388,240 1,585,953 -34% Division: 461 - Planning Total: 64,712 65,951 10,249 17,148 17,148 8,350 17,148 12,387 -28% Division: 465 - Code Enforcement Total: 198,324 226,172 260,334 399,687 399,687 297,466 399,687 418,050 5% Division: 466 - Economic Development Total: 145 106,482 266,424 148,953 148,953 57,117 148,953 169,705 14% Community Development Total 263,181 398,605 537,007 565,788 565,788 362,933 565,788 600,142 6% Division: 551 - Recreation Admin Total 253413.81 352,653 1,816 3500 3,500 1,902 3,500 3,500 0% Division: 560 - Library Services Total: - - 158,796 202,430 202,430 95,962 202,430 202,430 0% Division: 561 - Animal Control Services Total: - - 164,428 220,935 220,935 99,612 220,935 226,437 2% Recreation Total 253,414 352,653 325,040 426,865 426,865 197,476 426,865 432,367 1% 481 - Debt Service 608,736 599,021 615,440 636,107 636,107 636,015 636,107 653,545 3% Sub-Total 17,725,639 21,177,193 23,228,854 23,515,815 23,515,815 17,811,489 23,515,815 24,047,844 2% 499 - Transfers Out 2,667,216 1,936,750 1,657,275 777,800 777,800 597,677 777,800 777,800 0% Expenditure Total: 20,392,855 23,113,943 24,886,129 24,293,615 24,293,615 18,409,166 24,293,615 24,825,644 2% 47