Pinole City Council
June 3, 2025

Methodology & Calculations
City of Pinole | Solid Waste Franchise Fee Study – R3 Report 12 of 21 with vehicle loading only, and not the speed of the vehicle; it is therefore assumed that relative ESAL values between vehicle types are based on vehicles travelling at the same rate of speed.

For this analysis, R3 used the vehicle categories and average ESAL values shown in Table 5, below. Table 5 explains and cites supporting information for how the ESAL for each vehicle type was determined. It should be noted that solid waste collection vehicles are much heavier than most other typical vehicles on City roadways.

Table 5: ESAL Value Assumptions by Vehicle Type
Vehicle Type ESAL
Value Source
Automobiles (Passenger Cars) 0.0008
AASHTO (American Association of State Highway and
Transportation Officials) Design Guide with ESALs by
Vehicle Type
Average of All Other Trucks5 0.0171
Calculated Value Using AASHTO Design Guide with
ESALs by Vehicle Type, Federal Highway Administration
ESALs by Vehicle Type, Comparative Traffic Counts
Solid Waste Vehicle (Garbage) 1.0000
Calculated Values by Type Using Example Axle Weights
and AASHTO Axle Load Equivalency Factors Solid Waste Vehicle (Organics) 1.0000 Solid Waste Vehicle (Recycling) 0.7500
Given the assumed ESAL values in Table 5, a solid waste vehicle collecting garbage has 1,250 times the impact of an automobile. We are aware of other research concluding that the impacts of solid waste collection vehicles may be as high as 8,000-9,000 times the impact of passenger cars; thus, our assumed ESAL of “1” for garbage collection vehicles is on the low end of the range of ESALs for such vehicles.

Speed Impact
Impacts to flexible pavements (which are typical for residential streets) are also influenced by vehicle speeds, with impacts being exponentially higher when a load carrying vehicle is moving at a very slow speed.6 This is demonstrated in Chart 1, on the following page. 5 “All other trucks” means all vehicles with high loading and impact on street pavement other than solid waste vehicles, including pickup trucks, vans, box trucks, and a variety of other trucks with a lower average ESAL than solid waste collection vehicles.
6 Effect of truck speed on the response of flexible pavement systems to traffic loading; International Journal of Pavement Engineering, July 2020; Michael R. S. Mshali and Wynand JvdM. Steyn.

Methodology & Calculations
City of Pinole | Solid Waste Franchise Fee Study – R3 Report 13 of 21 Chart 1: Exponential Relationship Between Speed and Pavement Impacts Unlike typical traffic on residential streets, which tends to travel at or near the posted speed limit (25 miles per hour [mph] in the City), solid waste vehicles slow and stop for collection in front of each household, averaging approximately 4 mph to 8 mph.7 At these low speeds, and as shown in Chart 1, vehicles have approximately 2.2 to 2.6 times the impact to the pavement than they would travelling only at the 25 mph speed limit.

In this Study we conservatively assume that solid waste vehicles in the City may be travelling at a faster 10 mph average speed, and we thus assume that the relative impact of speed is a factor of 2, not the higher

2.2 to 2.6 factors corresponding with slower speeds as noted above. We apply this speed factor of 2 as a multiplier to the ESAL loading for solid waste collection vehicles in our analysis of impacts to residential streets only; the factor is not applied to the ESAL loading for arterial and collector streets, as those streets are not typically comprised of flexible pavements, solid waste collection vehicles stop less frequently on those streets (and thus have a higher average speed).

Vehicle Passes Per Day
By estimating the number and type of vehicles (i.e., solid waste collection vehicles, automobiles, and all other trucks) that travel on a street, and the average pavement impacts (measured in ESAL loading) associated with each vehicle type (described in the prior subsection), the total impacts that the pavement will experience can be estimated in a mathematical calculation. Our analysis makes informed assumptions about the number of vehicle passes (meaning trips down streets) by type for the two major types of streets identified by the City in its PMSU. Those two types of streets are: high-traffic-volume streets (namely arterial and collector streets) and low-traffic-volume streets (residential streets). Specific data for the City relating to the number of vehicle passes per day and the proportion of those passes that are comprised of trucks was not available for this Study.

For the low-traffic residential streets, we used an estimate of 582 vehicle passes per day based on City traffic counts. We also estimated that 5% of residential traffic trips were made by trucks, which we believe 7 Real-world activity, fuel use, and emissions of heavy-duty compressed natural gas refuse trucks; Science of the Total Environment 761, 2021; Gurdas S. Sandhu, H. Christopher Frey, Shannon Bartelt-Hunt, Elizabeth Jones.

0.00 0.50

1.00 1.50

2.00 2.50

3.00 3.50
0 2 4 6 8 10 12 14 16 18 20 22 24 26
Relative Impact
Average Speed (MPH)

Methodology & Calculations
City of Pinole | Solid Waste Franchise Fee Study – R3 Report 14 of 21 to be a conservative assumption – in communities where traffic trip information by vehicle type is available, the result is less than 5%, which yields a greater proportionate impact from solid waste vehicles.

For arterial and collector streets, we used an estimate of 14,972 passes per day based on City traffic counts.

For the percentage of those trips that are trucks, we started with a calculated value based on comparative traffic counts from the City of Torrance in 2023 and which is the same dataset that we used to estimate the average ESAL for “All other trucks” in Table 5. That analysis calculates the average daily traffic counts for all vehicles on commercial streets in that city, with 87.7% of the average daily traffic count being comprised of passenger cars and motorcycles and the remaining 12.3% being comprised of trucks. For the purposes of this Study, we have assumed an even higher percentage of arterial and collector street traffic being trucks, at 15% of the average daily traffic. As with the prior assumptions, this value is conservative in that it returns a low proportionate value for the impacts to streets from the Contractor’s solid waste vehicles.

Table 6, below, is a summary of the assumptions used in this Study related to average daily vehicles passes and the percentage that are trucks assumptions used in this Study.

Table 6: Vehicle Passes Per Day by Street Type
Street Type Vehicle Passes Per Day Percentage of Vehicle Passes That Are Trucks
Residential 582 5%
Arterial and Collector 14,972 15%
Vehicle Passes By Vehicle Type
The variables described in the prior subsection provide the overall number of vehicle passes per day, and the percentage of those passes that are trucks. To isolate the vehicle loading impacts to pavement associated with solid waste collection vehicles, we need to determine the number of passes that those vehicles make per day. This is a relatively simple calculation based on the weekly schedule of collections for solid waste collection services.

For the low-traffic residential streets, solid waste collection operations are on a weekly schedule. Since weekly collections are on both sides of the street, each street is driven twice (once in each direction) by a minimum of one of each type of solid waste collection vehicle. For the purposes of this Study, we assume that each solid waste collection vehicle makes two passes per week, or 0.286 passes per day, on residential streets. This value does not account for the fact that some streets are driven on during nonroute days so that collection vehicles can access streets on a given route, meaning that the actual average passes per week in the City must be higher than stated above.

Using the lower passes per week is conservative in that it returns a lower result for the street impacts from the Contractor’s solid waste vehicles. For the high-traffic arterial and collector streets, which are primarily commercial, the schedule for solid waste collection can vary. Solid waste collection services may be provided up to five or six times a week for larger waste generators and may be as low as weekly for smaller generators. Additionally, because solid waste generators in commercial areas are not all on the same collection schedules as residential accounts are, vehicles in commercial areas pass over the same streets multiple times to serve accounts with different collection schedules.

For the purposes of this Study, for arterial and collector streets, we assume that solid waste collection vehicles collecting garbage for landfill disposal pass over each street two times per day (once in each direction), while solid waste collection vehicles for organics and recycling pass over each street once per day (one half in each direction). Total passes for organics and recycling collection vehicles are less because it is generally the case that service levels for garbage are at least twice those of the corresponding organics or recycling service level. As with the number of passes on residential streets, this value does not account for the fact that some streets are driven on during non-route days so that

Methodology & Calculations
City of Pinole | Solid Waste Franchise Fee Study – R3 Report 15 of 21 collection vehicles can access streets on a given route, meaning that the actual average passes per week in the City must be higher than stated above. Using the lower passes per week is conservative in that it returns a lower result for the pavement impacts from the Contractor’s solid waste vehicles.

The number of passes per day for the remaining vehicle types – automobiles and other trucks – are simply calculated as a function of the total number of daily passes, the total number of those that are trucks (based on the percentages discussed in the prior section), and the number of passes for solid waste collection vehicles. For example, for the City’s residential streets, given the assumed 582 passes per day and 5% (29) of those being trucks, there are 553 automobile passes per day (582 x 95%). With three types of solid waste collection vehicles each passing 0.286 times per day (as described above), the total passes per day are 0.857 (3 x 0.286). The number of passes for all other trucks is 28.243 (29 minus

0.857). Table 7, below, provides a summary of vehicle passes per day by street type.

Table 7: Vehicle Passes Per Day by Vehicle Type and Street Type Vehicle Type Residential Streets Arterial and Collector Streets Automobiles (Passenger Cars) 552.900 12,726.509
Average of All Other Trucks 28.243 2,242.997
Solid Waste Vehicle (Garbage) 0.286 1.429
Solid Waste Vehicle (Organics) 0.286 0.714
Solid Waste Vehicle (Recycling) 0.286 0.714
Total 582 14,972
Percentage of Streets by Type
A final variable that needs to be addressed is the percentage of streets by type. This information is included in the City’s PMSU, including the relative area by street type, as shown in Table 8, below.

Table 8: Percentage of Streets by Type
Street Type Area (Square Feet) Percentage of Area
Residential 6,511,401 63.3%
Arterial 2,113,863 20.5%
Collector 1,665,413 16.2%
Total 10,290,677 100%

Methodology & Calculations
City of Pinole | Solid Waste Franchise Fee Study – R3 Report 16 of 21 Analysis
Percentage Impact for Solid Waste Vehicles by Street Type With the variables for ESAL by vehicle type, the multiplication factor for the relative impacts of speed for solid waste collection vehicles on residential streets, and the number of passes by vehicle type established, we then calculate the relative percentage impact associated with each vehicle type. This is calculated as a function of ESAL multiplied by speed factor (residential streets only) multiplied by the number of weekly passes, multiplied by ESAL, with the product being the total vehicle loading pavement impact by vehicle type per week.

Totaling the weekly total vehicle loading by vehicle types yields the total estimated loading experienced by each street type (residential vs. arterial and collector). From there, we calculate the percentage contribution to total vehicle loading for solid waste collection vehicles, which is the total weekly ESAL loading associated with solid waste collection vehicles divided by the total ESAL loading for the street.

Table 9, below, and Table 10, on the following page, show these calculations and the results.

Table 9: Calculation of Solid Waste Pavement Impacts – Residential Streets

A B C D E F
Vehicle Type
Average
ESAL /
Vehicle
(Per Table
5)
Relative
Impact
from
Speed
Passes /
Day /
Vehicle
Type
(Per Table
7)
Passes /
Week /
Vehicle
Type
(C x 7)
Total
Weekly
ESAL
Loading
(A x B x D)
Percent of
Total
ESAL
Loading
(E / 17.48)
Automobiles 0.0008 1x 552.900 3,870 3.10 17.72%
All Other Trucks 0.0171 1x 28.243 198 3.38 19.34%
Garbage Vehicles 1.0000 2x 0.286 2 4.00 22.89%
Organic Material Vehicles 1.0000 2x 0.286 2 4.00 22.89% Recycling Vehicles 0.7500 2x 0.286 2 3.00 17.17%
Total 582 4,074 17.48 100%
As shown in Table 9, for the City’s residential streets we calculated the percentage impacts for solid waste vehicles to be 62.94% of total impacts to residential street pavement (22.89% times 2 plus 17.17%).

Methodology & Calculations
City of Pinole | Solid Waste Franchise Fee Study – R3 Report 17 of 21 Table 10: Calculation of Solid Waste Vehicle Impacts – Arterial and Collector Streets

A B C E F
Vehicle Type
Average
ESAL /
Vehicle
(Per Table 5)
Passes /
Day /
Vehicle Type
(Per Table 7)
Passes /
Week /
Vehicle Type
(B x 7)
Total Weekly
ESAL
Loading
(A x C)
Percent of
Total ESAL
Loading
(E / 358.51)
Automobiles 0.0008 12,726.509 89,086 71.27 19.88%
All Other Trucks 0.0171 2,242.997 15,701 268.49 74.89%
Garbage Vehicles 1.0000 1.429 10 10.00 2.79%
Organic Material Vehicles 1.0000 0.714 5 5.00 1.39%
Recycling Vehicles 0.7500 0.714 5 3.75 1.05%
Total 14,972 104,807 358.51 100%
For the City’s arterial and collector streets, Table 10 calculates the percentage impact from solid waste vehicles to be 5.23% of the total impacts (2.79% plus 1.39% plus 1.05%).

Sources of Pavement Impacts
The City’s projected pavement maintenance repair needs are assumed to include impacts to pavement caused by vehicles and utility cuts. This Study assumes that the impacts of utility cuts on the City’s streets to be 10% of all pavement repair, maintenance, and rehabilitation needs. Thus, this Study allocates 90% of the average annual pavement repair, maintenance, and rehabilitation needs to vehicle impacts.

The 10% assumption for the value of impacts related to utility cuts is, in part, based on experience working in local government street maintenance operations, wherein pavement repair and rehabilitation needs for utility cuts were a fraction of overall pavement repair and rehabilitation needs. The 10% assumption if further informed by the Federal Highway Administration’s Manual for Controlling and Reducing the Frequency of Pavement Utility Cuts8 which references a case study from the District of Columbia in 1996 wherein “the combined area of the utility cuts in the District was over one percent of the total pavement surface area.” This Study further considers that the costs to repair and rehabilitate pavement that has been impacted by utility cuts is approximately double the costs to repair and rehabilitate pavement without utility cuts.9 Taken together, the 10% assumption for the pavement repair and rehabilitation amount associated with utility cuts used in this Study contemplates up to 5% of pavement service area being affected by utility cuts (nearly five times the area cited in the Federal Highway Administration Manual) at double the repair and rehabilitation costs for pavement not affected by 8 https://www.fhwa.dot.gov/utilities/utilitycuts/man01.cfm 9 Analysis of the Impact of Utility Cuts on Rehabilitation Costs in Santa Cruz County, CA; November 2002; Shahin & Associates Pavement Engineering.

Methodology & Calculations
City of Pinole | Solid Waste Franchise Fee Study – R3 Report 18 of 21 utility cuts. The results of the 10% assumption for the impacts of utility cuts is demonstrated in Table 11, below.10

Table 11: Average Annual Pavement Impacts from Vehicles Category Amount of Impacts
from All Sources
Reduction for Utility
Cuts
Amount of Impacts
from Vehicles
Average Annualized
Repair $861,589 -10% $775,430
Average Annualized
Deferred Maintenance $3,672,286 -10% $3,305,057
Total $4,533,875 -10% $4,080,488
Table 12, below, shows the breakdown of the average annual pavement impacts from all vehicles by street type, using the total from Table 11.

Table 12: Total Pavement Impacts from Vehicles by Street Type Variable Residential Arterial and Collector Total
Percentage of Streets
by Type (From Table 8) 63.3% 36.7% 100%
Total $2,581,919 $1,498,569 $4,080,488
Total Annual Pavement Impacts
Calculating the total annual Pavement Impacts using the variables, estimates, and assumptions from the prior section is a function of multiplication, as shown in Table 13, on the following page. 10 R3 is aware of a Study conducted by another consultant that found a higher percentage for the impacts of trench cutting (i.e., 25%). R3 has not had opportunity to review that study or the basis its conclusion. However, if this Study were to have used a 25% factor for the impacts of trench cutting, rather than 10%, the result would not change our ultimate findings. This is because using a 25% factor rather than a 10% factor would result in a reduction in the value of the total pavement impacts from Contractor’s vehicles shown in Table 13 by $678,234.

Methodology & Calculations
City of Pinole | Solid Waste Franchise Fee Study – R3 Report 19 of 21 Table 13: Calculation of Total Pavement Impacts from Contractor’s Vehicles Variables Residential Arterial and Collector
Grand Total
Annual Pavement Impacts
from Vehicles (From
Table 12)
$2,581,919 $1,498,569
Percentage Impacts from
Contractor’s Vehicles
(From Tables 9 and 10)

62.94% 5.23%
Total $1,625,065 $78,376 $1,703,440

3. FINDINGS & CONCLUSIONS
City of Pinole | Solid Waste Franchise Fee Study – R3 Report 20 of 21 Franchise Fee
» The FY 2022-23 Franchise Fee paid to the City was $407,921 and the FY 2023-24 amount was $432,818.
» R3 calculated estimates of the City’s Costs and Property Use Charges based on actual and estimated cost information provided by the City, and with conservative assumptions for estimated values. The sum of FY 2023-24 annual City’s Costs ($574,529) and Property Use Charges ($441,521) calculated in this Study is $1,016,050. » Where assumptions were necessary to complete the analysis in this Study, attempts were made to apply conservative assumptions given a range of possible inputs. » The City’s Costs have been reviewed and confirmed by City staff as being representative of the actual time and costs incurred for these activities. Amounts of Property Use Charges are proportionately allocated to the Contractor with due recognition of the realities of the Contractor’s operations.
» The amounts calculated in this Study are $521,152 (51%) higher than the projected FY 2023-24 Franchise Fee payments.
» The Franchise Fee therefore is not more than necessary to cover the City’s costs incurred in managing and administering the Agreement and the sanitation system plus the value of the Contractor’s use of the public right-of-way. » R3 also calculated estimates for SB 1383/AB 939 related program compliance costs of $73,486.

The AB 939 Fess paid to the City were $62,080 in FY 2023-24. » The AB 939 Fee therefore is not more than necessary to cover the City’s costs incurred in complying with AB 939.
» R3 also calculated estimates of the Pavement Impacts from Contractor’s solid waste collection vehicles based on quantifiable impacts from such vehicles. The amount of annual Pavement Impacts calculated in this Study is $1,703,440.

4. RECOMMENDATIONS
City of Pinole | Solid Waste Franchise Fee Study – R3 Report 21 of 21 Annual Adjustments
All values calculated in this Study are in current FY 2023-24 dollars. Given that the City’s Costs, Property Use Charges, and Pavement Impacts will all tend to change over time in response to changing staffing, benefits, and other costs, it would be appropriate for the City to implement an annual adjustment to the Franchise Fee.

R3 recommends the City consider including an automatic annual adjustment that would change the fee in proportion to the percentage change in the Consumer Price Index (CPI).

Sources and Uses Accounting
Currently, the City’s Costs, Property Use Charges, and Pavement Impacts are not tied to Franchise Fee revenues in the City’s accounting system. The City could implement project code accounting and/or enterprise fund accounting for the Franchise Fee to better track source revenues and their uses. In either case, allocated and/or direct staffing and other costs could be tied to source revenues, while the Property Use Charges could be transferred out for general use.

R3 recommends the City consider implementing sources and uses accounting practices for Franchise Fee revenues, City’s Costs, Property Use Charges, and Pavement Impacts.

Periodic Recalculation
Over time, the City’s Costs associated with the Agreement and the sanitation system, the value of Property Use Charges for use of the public right-of-way, and the annualized costs associated with Pavement Impacts from the Contractor’s solid waste collection vehicles may change in ways that vary from the annual change in the CPI. Additionally, changes in City policies, programs, procedures, organization, geopolitical boundaries, laws, regulations, court rulings, and/or other factors may also trigger a need for recalculating fees.

R3 recommends the City consider updating this Study periodically (e.g., every five years) or more frequently if needed to recalculate fees in response to other factors.

Vehicle Impact Fees
As described in this Study, solid waste collection vehicles account for up to $1,703,440 of annual damage to the City’s street system. Should the City elect to implement a new Vehicle Impact Fee, we would recommend that the amount be considerably less than the amount calculated in the Study to be conservative given the unsettled legal landscape.

CITY COUNCIL
REPORT 11.A.

DATE: JUNE 3, 2025
TO: MAYOR AND COUNCIL MEMBERS
FROM: Markisha Guillory, Finance Director, 510-724-9823, [email protected] SUBJECT: FY 2025/26 REVISED PROPOSED OPERATING AND CAPITAL BUDGET

RECOMMENDATION
City staff recommend that the City Council review the Revised 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 Final 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 take the following steps to create the Revised 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;
• 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 Council reviews the Preliminary Proposed budget and directs staff on changes to be made; and
• Finance Department and City Manager make changes and prepare a Revised 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 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.

At its regular meeting on May 6, 2025 and a special meeting (budget workshop) on May 13, 2025, the City Council reviewed the Preliminary Proposed budget. Staff presented the General Fund budget which was balanced and reflected a surplus of approximately $1.4 million, however, the other operating funds (Recreation, Pinole Community Television, and Building and Planning) were unbalanced and required additional General Fund operating subsidies.

Staff incorporated several changes into the budget since then, including increasing the transfers from the General Fund to the operating funds to balance the funds. This resulted in a Revised Proposed budget.

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 Revised Proposed Operating and Capital Budget document (Attachment A) maps out the City’s financial and operational plans for the fiscal year and includes budget details for all City funds.

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 use 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 Revised Proposed Budget
The Revised Proposed budget for FY 2025/26 is primarily a status quo budget, meaning it does not include any major changes to City programs or services. The total Revised Proposed Budget includes estimated revenues of $31,485,380 and estimated expenditures of $32,749,316 of which $1,263,937 is appropriated for one-time items and several capital improvement projects.

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

The Revised Proposed budget includes the following noteworthy items:
• New sales tax revenue as a result of Pinole voters passing a half-cent sales tax measure (Measure I) during the 2024 municipal election. It is expected to generate approximately $2.6 million annually;
• General Reserve Policy amended to 25% from 50% of total ongoing General Fund expenditures. The proceeds will be deposited into the Section 115 Trust for Other PostEmployment Benefits (OPEB) costs. A portion ($630,182) will be transferred into the General Fund to offset OPEB costs; and
• Staff travel and training reductions of $62,880;
• A balanced baseline budget; and
• It does not include any potential salary adjustments that could result from labor agreements.

General Fund Revised Proposed Baseline Budget
The FY 2025/26 General Fund Revised Proposed baseline budget includes recurring General Fund revenues, such as 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 $31,485,380 and estimated ongoing expenditures of $31,485,380. 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 receive General Fund subsidies: Recreation Fund ($1,793,450); Building and Planning Fund ($894,670); PCTV Fund ($361,794).

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 Revised Proposed Budget.

Table 1 below compares the FY 2024/25 baseline budget to the proposed 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 the 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 trend analysis. The electricity segment in particular continues to increase substantially year after 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 trend analysis.

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 the 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 trend analysis, 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 trend analysis.

Charges for Services
Changes 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. Most fees are increasing consistent with the Consumer Price Index (CPI) of 2.7%. 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 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 and Other Post-Employment Benefits (OPEB) 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 assumes one new position (Associate Civil Engineer) which will be fully funded by the Sewer Enterprise Fund. 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 in 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 cost escalation.

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 trend analysis.

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 payment schedule.

Transfers Out
Transfers out include the transfer of funds from the General Fund, Measure S, and Measure I to other funds, including the Recreation, Pinole Community Television (PCTV), and Building and Planning Funds. The transfer helps to stabilize the budgets in those areas as the operating costs are not fully recoverable.

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 the baseline budget since they are not funded with recurring revenues. The FY 2025/26 budget assumes the use of $1,263,937 of unassigned fund balance for these items.

Note that a number of capital improvement projects previously funded by the General Fund and Measure S 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 Operating Fund 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 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 $573,563 and the General Fund transfer is $1,793,450. Expenditures are projected to be $2.3 million. Staff continue to explore options to reduce the need for General Fund support, including actively pursuing grant and sponsorship opportunities.

Table 3 – Comparison of FY 2024/25 and FY 2025/26 Proposed Recreation Fund Budget Building and Planning Fund
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 fund receives a transfer in from the General Fund to offset a recurring operating loss. For FY 2025/26, revenues are projected to be $1.8 million and the General Fund transfer is $894,670. Expenditures are projected to be $2.7 million. Staff continue to explore options to reduce the need for General Fund support, including actively pursuing grant opportunities.

Table 4 – Comparison of FY 2024/25 and FY 2025/26 Proposed 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. For FY 2025/26 revenue is projected to be $285,826 and the General Fund transfer is $361,794. Expenditures are projected to be $647,621. Staff continue to explore options to reduce the need for 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. For FY 2025/26, revenue is projected to be $13,035,506. Expenditures are projected to be $38,229,096. The budget includes the addition of one Associate Civil Engineer.

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
Other Budget Updates and Considerations
The following information is responsive to City Council direction to staff during the special City Council meeting on May 13, 2025. Staff will need direction on the item related to the City Council travel and training budget allocation.

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 ongoing General Fund expenditures.

To align the City’s reserve level with that of similar agencies and municipal industry standards, staff recommend that the City Council consider reducing the reserve level to 25%, three months of expenditure coverage. Further, staff recommend transferring the savings from the reduction to the City’s Section 115 Trust to set aside funds for Other Post-Employment

Benefits (OPEB), or retiree medical benefits. Retiree medical reimbursements would then be paid from the trust, thereby, relieving the General Fund budget. At the May 13, 2025 special meeting, the Council accepted staff’s recommendation and directed staff to deposit the funds into the Section 115 Trust to offset the costs of Other Post-Employment Benefits (OPEB).

Table 7 summarizes the General Reserve reduction. Table 8 is a comparison of the reserve policies of several agencies, for reference.

Table 7 – Balance of General Reserve and Transfer to Section 115 Trust Estimated General Reserve Balance, 6/30/25 $10,252,000
25% of Total Ongoing General Fund
Expenditures
(Amount to remain in General Reserve)
7,852,845
Amount Available to Transfer to Section 115
Trust
$2,400,000
Table 8 – Comparison of General Fund Reserve Policy
Jurisdiction General Fund Reserve Policy
Albany 25% of annual operating expenses
American Canyon 25% of annual operating expenses
Dixon 25% of annual operating expenses
El Cerrito A minimum of 10% of annual operating
expenses
Emeryville 50% of annual operating expenses
Hercules A minimum of 8.33% of General Fund
expenses
Martinez A minimum of $5,000,000 (16.2% of annual
operating expenses)
Request for New Position
Staff recommended that the City Council consider adding 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. At the May 13, 2025 special meeting, the Council accepted staff’s recommendation and directed staff to add the position to the budget. The cost ($179,000) is budgeted in the Sewer Enterprise Fund and there is no General Fund impact.

Debt Financing for Major Road Projects
A local government may finance the construction and improvement of its capital assets through debt financing. Debt financing is usually needed when the cost of a major capital improvement project exceeds tax and fee revenues available. Additionally, it allows an agency

to spread the cost of the project over time and manage cash flows. The replacement and rehabilitation of streets and roads has been identified as one of the City’s top priorities. The current cost of operations and the current level of available resources are insufficient to keep the City’s streets and roads in satisfactory condition. At the May 13, 2025 special Council meeting, staff presented various debt financing scenarios for the City Council to consider. The Council directed staff to explore debt financing of $15-$20 million over a 15-year period. Staff will return to a future Council meeting with information on this scenario.

City Council Travel and Training Budget
The FY 2024/25 original adopted budget included an allocation of $4,250 per Council Member for discretionary travel and training. The City Council increased the allocation to $12,000 per Council Member after the budget was adopted. The understanding was that this was a onetime increase for Council Members to attend a national conference. The FY 2025/26 Revised Proposed budget includes the original budgeted amount of $4,250. Staff recommend that the City Council direct staff on the amount to be budgeted for FY 2025/26.

Next Steps
During the City Council meeting on June 3, 2025, staff will get direction on Council Members’ requests for potential additions/deletions to the budget for incorporation into the Final Proposed budget, which will be presented for adoption on June 17, 2025.

FISCAL IMPACT
There is no fiscal impact as a result of the City Council reviewing the Revised Proposed budget.

ATTACHMENTS
A. FY 2025/26 Revised Proposed Operating and Capital Budget B. Presentation

OPERATING AND

CAPITAL BUDGET
Revised Proposed Budget - June 3, 2025
Fiscal Year 2025/26

CITY OF PINOLE

Page intentionally blank

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Table of Contents
Table of Contents
i

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Table of Contents
Page intentionally blank
ii

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Table of Contents
FISCAL YEAR (FY) 2025/26 OPERATING AND CAPITAL BUDGET

TABLE OF CONTENTS
Table of Contents......................................................................................................................i Executive Summary.................................................................................................................. 1 Executive Summary................................................................................................................. 3 Background...............................................................................................................................7 Elected Officials and Department Heads .................................................................................9 Strategic Plan 2020 – 2025 Vision, Mission, and Goals.........................................................11 Profile of the City ...................................................................................................................12 City Organizational Structure................................................................................................. 13 Budget Development Process and Budget Award ...............................................................15 Budget Development Process ...............................................................................................17 Budget Award........................................................................................................................21 Revenue and Expenditure Summaries ..................................................................................23 General Fund Revenue and Expenditures.............................................................................25 Major Non-General Funds .....................................................................................................37 All Funds Revenue and Expenditures....................................................................................41 Budgeted Positions................................................................................................................55 Labor Allocations...................................................................................................................59 Department Budgets...............................................................................................................61 Elected Officials.....................................................................................................................63 City Council .......................................................................................................................63 City Treasurer....................................................................................................................69 Appointed Officials.................................................................................................................71 City Manager .....................................................................................................................71 Information Technology ................................................................................................. 76 Pinole Community Television ........................................................................................79 City Attorney ......................................................................................................................85 City Clerk ...........................................................................................................................89 Administration........................................................................................................................93 Finance..............................................................................................................................93 Human Resources .............................................................................................................97 iii

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Table of Contents
Public Safety .......................................................................................................................103 Police...............................................................................................................................103 Fire ..................................................................................................................................115 Public Works .......................................................................................................................119 Administration & Engineering...........................................................................................127 Road Maintenance...........................................................................................................129 Facility Maintenance ........................................................................................................132 National Pollutant Discharge Elimination System (NPDES) Storm Water ........................135 Park Maintenance............................................................................................................137 Waste Reduction .............................................................................................................139 Lighting & Landscape District...........................................................................................140 Water Pollution Control Plant ...........................................................................................141 Community Development ....................................................................................................147 Planning...........................................................................................................................155 Building Inspection...........................................................................................................157 Successor Agency Administration....................................................................................159 Housing Assets for Resale...............................................................................................160 Code Enforcement...........................................................................................................161 Economic Development ...................................................................................................162 Community Services............................................................................................................163 Administration..................................................................................................................169 Recreation .......................................................................................................................169 Senior Center ..............................................................................................................171 Tiny Tots .....................................................................................................................174 Youth Center ...............................................................................................................176 Swim Center................................................................................................................178 Memorial Hall ..............................................................................................................179 Tennis .........................................................................................................................180 Library Services...........................................................................................................181 Animal Control.............................................................................................................182 General Government ...........................................................................................................183 Schedule of Transfers ................................................................................................. 187 Debt Obligations..........................................................................................................189 Capital Improvement Plan ....................................................................................................193 Appendix ...............................................................................................................................193 Accounting Basis.................................................................................................................195 Monitoring the Budget .........................................................................................................195 Fund Structure.....................................................................................................................195 Glossary of Budget Terms & Acronyms ...............................................................................199 Financial and Investment Policies........................................................................................205 Employee Compensation and Benefits ................................................................................209 Jurisdictional Comparison....................................................................................................211 Budget Resolution ...............................................................................................................213 Appropriations Limit and Resolution .....................................................................................215 iv

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Executive Summary
Executive Summary
1

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Executive Summary
Page intentionally blank
2

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 $56.9 million, and all funds’ expenditures are approximately $92.5 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.

The General Fund (including Measure S 2006, Measure S 2014, and Measure I 2024 Funds) revenue is approximately $31.5 million, and General Fund expenditures are approximately $32.7 million. The budget includes the use of fund balance of $1.3 million 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.

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.
3

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Executive Summary
Table 1 – All Funds Budgeted Revenues and Expenditures
At this point, the FY 2025/26 General Fund baseline budget projection indicates it is structurally balanced with estimated ongoing revenues of $31.5 million and estimated ongoing expenditures of $31.5 million. Total General Fund expenditures include operating subsidies to special revenue funds that are not able to collect sufficient revenues to cover all their expenditures. Currently, the operating subsidies are as follows: Recreation Fund ($1,793,450); Building and Planning Fund ($894,670); PCTV Fund ($361,794). 4

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Executive Summary
Table 2 – General Fund Revised Proposed 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 and Measure I Funds. The graphic below depicts the composition of the Budget. As shown, the budget assumes the use of $1.3 million of unassigned fund balance.

FY 2025/26
Baseline
Budget
FY 2025/26
One-Time
Items*
FY 2025/26
Total Budget
Revenues
Property Taxes $ 6,698,790 $ - $ 6,698,790
Sales and Use Taxes 4,567,189 - 4,567,189
Sales and Use Taxes - Measure S 2006 2,599,000 - 2,599,000 Sales and Use Taxes - Measure S 2014 2,599,000 - 2,599,000 Sales and Use Taxes - Measure I 2024 2,599,000 - 2,599,000 Utility Users Taxes (UUT) 2,345,000 - 2,345,000
Franchise Taxes 850,000 - 850,000
Transient Occupancy Tax (TOT) 400,000 - 400,000
Business License Tax 469,200 - 469,200
Intergovernmental Taxes 2,513,149 - 2,513,149
Permits 301,700 - 301,700
Fees 132,309 - 132,309
Charges for Services 1,861,497 - 1,861,497
Other Revenues 366,619 - 366,619
Transfers In - Pension Trust 2,552,745 - 2,552,745
Transfers In - OPEB Trust 630,182 - 630,182
Total Revenues 31,485,380 - 31,485,380
Expenditures
Salaries and Wages 10,526,279 - 10,526,279
Benefits - PERS 4,437,115 - 4,437,115
Benefits - Other Benefits 3,741,236 - 3,741,236
Professional Services 8,837,233 468,937 9,306,170
Other Operating 378,156 - 378,156
Materials and Supplies 184,998 - 184,998
Interdepartmental Charges (665,537) - (665,537)
Capital Outlay 191,440 795,000 986,440
Debt Service 653,545 - 653,545
Transfers Out 3,200,914 - 3,200,914
Total Expenditures 31,485,379 1,263,937 32,749,316
Net Surplus/(Deficit) $ 0 $ (1,263,937)
5

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Executive Summary
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 Department Description Amount
Community Development/
Economic Development Advertising (gen and industry-specific) $ 2,000 Community Development/
Economic Development Business Development/Community Help Reserve 10,000 Community Development/
Economic Development Revitalization Reserve 10,000
Finance Fee Study and Cost Allocation Plan 20,000
Finance Grant Consulting 16,000
Human Resources Executive Team Development/Retreat 10,000 Police CERT Program Supplies 20,000
Police Alex Clark Room Transformation 2,000
Public Works Active Transportation Plan 30,000
Public Works On-call Consultants for Capital Projects 75,000 Public Works IN1703 Storm Drain Master Plan 273,937
Total One-Time Items 468,937
Public Works RO2401 Road Maintenance Repairs 350,000
Public Works FA2501 Zero-Emission Vehicle/EV Charging Infrastructure 75,000 Public Works RO1710 San Pablo Ave. Bridge Over BNSF Railroad 100,000 Public Works SW2401 Storm Drain Creek Discharge Improvements 120,000 Public Works SW2501 Stormwater Upgrade & Trash Capture 150,000 Total Capital Improvement Projects 795,000
Total One-Time Items and Capital Improvement Projects $ 1,263,937 6

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Background
Background
7

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Background
Page intentionally blank
8

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
9

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Background – Elected Officials and Department Heads
Page intentionally blank
10

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.
11

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. 12

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Background – Organizational Structure

ORGANIZATIONAL STRUCTURE
13

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Background – Organizational Structure
Page intentionally blank
14

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Budget Development Process and Budget Award
Budget Development Process and Budget Award
15

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Budget Development Process and Budget Award
Page intentionally blank
16

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.
17

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Budget Development Process and Budget Award
Page intentionally blank
18

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Budget Development Process and Budget Award

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
19

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Budget Development Process and Budget Award
Page intentionally blank
20

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Budget Development Process and Budget Award

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. 21

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Budget Development Process and Budget Award
Page intentionally blank
22

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries
Revenue and Expenditure Summaries
23

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries
Page intentionally blank
24

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 $31.5 million, including transfers in, as summarized below.

Revenue Category FY 2025/26
Budget
% Total
Budget
Property Taxes $6,698,790 21%
Sales and Use Taxes 4,567,189 15%
Sales and Use Taxes - Measure S 2006 and 2014 7,797,000 25% 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 0.4%
Public Safety Charges 1,861,497 6%
Other Revenues 366,619 1%
Transfers In 3,182,927 10%
Total $31,485,380
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, 25

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%
26

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 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%
27

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

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.
28

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
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 Section 115 Trust to offset the increase in pension and Other Post-Employment Benefits (OPEB) costs in the General Fund. The amount transferred for pension 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 $32.7 million, including transfers out, as summarized below.

Expenditure Category FY 2025/26 Budget % Total
Budget
Salaries and Wages $10,526,279 32%
Employee Benefits 8,178,351 25%
Professional/Admin Svcs 3,308,821 10%
Contra Costa County Fire Protection District 5,997,349 18% Other Operating 378,156 1%
29

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Materials and Supplies 184,998 1%
Interdepartmental Charges -665,537 -2%
Capital Outlay 986,440 3%
Debt Service 653,545 2%
Transfers Out 3,200,914 10%
Total $32,749,316
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 assumes one new position (Associate Civil Engineer) which will be fully funded by the Sewer Enterprise Fund. 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
30

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
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, Measure S, and Measure I Funds to other funds, including road funds, and Recreation, Pinole Community Television (PCTV), and Building and Planning. The transfer helps to stabilize the budgets in those areas as the operating costs are not fully recoverable.
31

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Page intentionally blank
32

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 10,159,156 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 929,466 898,797 846,439 864,599 876,172 321 - Intergovernmental Taxes 2,108,808 2,247,072 2,346,237 2,402,673 2,513,149 322 - Federal Grants - - 129,788 33,461 -
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 26,050 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 3,182,927 399 - Transfers In from ARPA Fund - 4,071,404 - -
Revenue Total 22,867,595 29,418,810 27,066,064 28,664,114 31,485,380 Expenditures by Category
40 - Salaries and Wages 10,550,396 11,006,433 10,113,758 10,331,587 10,526,279 41 - Employee Benefits 6,030,608 6,884,786 6,843,838 7,399,988 8,178,351 42 - Professional/Administrative Services 4,083,329 5,686,957 9,049,450 9,708,533 9,306,170 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) (690,318) (665,537) 47 - Asset Acquisition, Improvement, Disposal 697,550 596,527 1,633,513 7,772,370 986,440 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 3,200,914 Expenditures Total 25,058,131 27,591,266 31,558,201 37,227,311 32,749,316 Expenditures by Department
10 - City Council 215,904 209,697 227,194 241,089 213,700 11 - City Manager 527,117 567,995 535,472 683,431 531,763 12 - City Clerk 327,468 511,112 615,496 731,224 731,395 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 561,011 661,743 957,421 974,117 1,024,694 16 - Human Resources 377,614 749,748 831,985 925,991 959,590 17 - Non-Departmental 5,274,979 4,673,970 5,437,314 3,257,051 5,153,010 18 - Information Systems - - - - -
22 - Police Department 9,847,359 10,267,281 11,662,505 12,354,609 12,743,655 23 - Fire Department 5,100,962 6,687,185 6,108,651 6,433,461 6,742,965 34 - Public Works 1,824,492 2,160,055 4,069,879 10,258,988 3,283,599 46 - Community Development 263,181 398,605 547,007 600,338 601,322 55 - Community Services 272,629 365,253 325,779 459,833 447,667 64 - Sewer 50,563 - -
Expenditures Total 25,058,131 27,591,266 31,558,201 37,227,311 32,749,316 Net Operating Results (2,190,536) 1,827,544 (4,492,136) (8,563,197) (1,263,936) 33

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Property Taxes,
6,698,790 , 21%
Sales and Use
Taxes, 12,364,189 ,
39%
Utility Users Tax,
2,345,000 , 7%
Franchise Taxes,
850,000 , 3%
Other Taxes,
876,172 , 3%
Intergovernmental
Taxes, 2,513,149 ,
8%
Public Safety
Charges, 1,861,497
, 6%
Other Revenues,
793,656 , 3%
Transfers In ,
3,182,927 , 10%
General Fund Revenue by Type: $31,485,380
Salaries and Wages,
10,526,279 , 31%
Employee Benefits,
8,178,351 , 24%
Professional/Admin
Svcs, 3,374,559 , 10%
CCCFPD Fire Services
Agreement, 5,997,349 ,
18%
Other Operating ,
378,156 , 1%
Materials and Supplies,
184,998 , 2%
Interdepartmental
Charges, (665,537), -2%
Capital Outlay, 986,440 ,
3% Debt Service, 653,545 ,
2%
Transfers Out,
3,200,914 , 9%
General Fund Expendiures by Type: $32,749,316
34

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
City Council, 213,700 ,
1%
City Manager, 531,763 ,
2%
City Clerk, 731,395 , 2%
City Treasurer, 9,990 ,
0%
City Attorney, 305,965 ,
1%
Finance Department,
1,024,694 , 2%
Human Resources,
959,590 , 3%
Non-Departmental,
5,153,010 , 16%
Information Systems, -
, 0%
Police Department,
12,743,655 , 39%
Fire Department,
6,742,965 , 20%
Public Works, 3,283,599
, 10%
Community
Development, 601,322 ,
2%
Community Services,
447,667 , 1%
General Fund Expendiures by Department: $32,749,316
35

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Page intentionally blank
36

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 $573,563 and the General Fund transfer is $1,793,450. Expenditures are projected to be $2.3 million.

Building and Planning Fund - 212
The Building and Planning Fund accounts for fees collected for building permits and plan check fees. Fees collected are used to cover the cost involved in plan checks and inspections performed. The last fee study conducted recommended changes to the City’s building and planning fees, which has increased revenue. The fund receives a transfer in from the General Fund to offset a recurring operating loss. For FY 2025/26, revenues are projected to be $1.8 million and the General Fund transfer is $894,670. Expenditures are projected to be $2.7 million.
37

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 $177,241.

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.
38

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 received 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 received a transfer of $250,000 per year from the Measure S 2014 to fund road rehabilitation projects. It has a substantial fund balance due to the accumulation of unspent funds from prior fiscal years. 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 39

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-Major Non-General Funds FY 2025/26, revenue is projected to be $285,826 and the General Fund transfer is $361,794. Expenditures are projected to be $647,621.

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.
40

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 10,159,156 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 929,466 898,797 846,439 864,599 876,172 321 - 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 74,855 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 398,529 567,490 507,729 394,275 502,855 342 - 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 29,218 -
351 - Fines and Forfeiture 39,392 52,592 83,186 91,050 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 1,496,000 381 - 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 36,238 226,650 157,960 392 - 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 6,382,841 Revenue Total 39,204,459 52,318,973 47,808,126 49,282,711 56,887,757 Expenditures by Category
40 - Salaries and Wages 12,977,267 13,990,485 13,616,899 14,292,283 14,954,397 41 - Employee Benefits 7,227,194 7,465,419 8,458,454 9,448,743 10,597,549 42 - Professional/Administrative Services 7,179,480 9,041,346 11,859,033 13,988,277 13,595,860 43 - Other Operating Expenses 1,773,766 1,952,203 2,217,282 1,747,475 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 733,387 786,349 947,072 928,156 1,003,767 47 - Asset Acquisition, Improvement, Disposal 4,711,084 3,294,566 4,536,516 47,236,706 40,153,253 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 6,383,841 Expenditures Total 41,666,684 48,232,508 49,671,165 96,410,849 92,502,077 Expenditures by Department
10 - City Council 215,904 209,697 227,194 241,089 213,700 11 - City Manager 527,117 567,995 535,472 683,431 531,763 12 - City Clerk 327,468 511,112 615,496 731,224 731,395 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 1,024,117 1,089,694 16 - Human Resources 377,614 749,748 831,985 925,991 959,590 17 - Non-Departmental 7,026,762 10,946,547 7,697,607 6,533,341 8,343,437 18 - Information Systems 95,874 77,892 126,215 (194) 21 19 - Cable Access TV 439,347 502,606 555,518 748,883 647,621 22 - Police Department 10,153,924 10,614,182 12,483,720 13,238,373 13,701,783 23 - Fire Department 5,100,962 6,687,185 6,108,651 6,433,461 6,742,965 34 - Public Works 4,807,382 4,128,470 6,223,825 20,965,596 14,507,787 46 - Community Development 3,154,647 3,887,809 3,427,516 3,119,483 3,680,091 55 - Community Services 1,630,344 1,940,328 2,219,864 3,087,511 2,807,180 64 - Sewer 6,833,477 6,330,406 7,345,942 38,371,365 38,229,096 41,666,684 48,232,508 49,671,165 96,410,849 92,502,077
Net Operating Results (2,462,225) 4,086,466 (1,863,039) (47,128,138) (35,614,320) 41

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,
2,900,165 , 5%
Transfers In,
6,382,841 , 11%
Other Taxes, 876,172
, 2%
Permits and Fees,
1,826,311 , 3%
All Funds Revenue by Category: $56,887,757
Salaries and Wages,
14,954,397 , 16%
Employee Benefits,
10,597,549 , 12%
Professional/Admin
Svcs, 13,595,860 ,
15%
Other Operating ,
1,840,576 , 2%
Materials and Supplies,
1,708,098 , 2%
Interdepartmental
Charges, 1,003,767 ,
1%
Capital Outlay,
40,153,253 , 43%
Debt Service,
2,264,737 , 2%
Transfers Out,
6,383,841 , 7%
All Funds Expenditures by Category: $92,502,077
42

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
City Council, 213,700 , 0%
City Manager, 531,763 ,
1%
City Clerk, 731,395 , 1%
City Treasurer, 9,990 , 0%
City Attorney, 305,965 ,
0%
Finance Department,
1,089,694 , 1%
Human Resources,
959,590 , 1%
Non-Departmental,
8,343,437 , 9%
Information Systems, 21 ,
0%
Cable Access TV,
647,621 , 1%
Police Department,
13,701,783 , 15%
Fire Department,
6,742,965 , 7%
Public Works, 14,507,787
, 16%
Community Development,
3,680,091 , 4%
Community Services,
2,807,180 , 3% Sewer, 38,229,096 , 41%
All Funds Expenditures by Department: $92,502,077
43

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
Page intentionally blank
44

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 3,283,712 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 1,943,836 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 4,459,156 2,898,866 4,381,876 4,567,189 2% 312 - Sales and Use Taxes- Measure S 2006 2,501,974 2,467,529 2,510,464 2,581,000 2,550,000 1,590,728 2,519,000 2,599,000 2% 312 - Sales and Use Taxes- Measure S 2014 2,498,944 2,464,819 2,508,755 2,581,000 2,550,000 1,584,359 2,519,000 2,599,000 2% 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 2,045,450 2,285,000 2,345,000 3% 314 - Franchise Taxes 788,146 875,058 901,208 850,000 850,000 454,338 850,000 850,000 0% 315 - Other Taxes 929,466 898,797 846,439 924,599 864,599 711,592 897,514 876,172 1% Other Tax/Transient Occupancy Tax 487,687 456,288 378,622 460,000 400,000 253,821 340,000 400,000 0% 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 - 33,461 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 120,780 190,687 324,534 251,700 251,700 236,906 251,700 301,700 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 26,050 29,341 37,225 15,550 -40% 361 - Public Safety Charges 29,558 30,148 30,216 30,500 30,500 1,110 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 1,501,570 1,743,807 1,830,997 5% 370 - Interest and Investment Income (134,495) 211,725 173,488 200,000 200,000 (1,645) 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 6,869 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 24,795,324 15,948,573 25,296,570 28,302,453 14% 399 - Transfers In - - - - - - - 3,182,927 100%
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 28,064,114 15,948,573 28,565,360 31,485,380 12% Fund: 100 - General Fund
Expenditures
Division: 110 - City Council Total: 215,904 200,496 227,194 202,339 241,089 115,342 241,089 213,700 -11% Division: 111 - City Manager Total: 527,117 567,995 535,472 683,857 683,431 440,359 683,431 531,763 -22% Division: 112 - City Clerk Total: 327,468 511,112 615,496 717,294 731,224 567,190 731,224 731,395 0% 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: 406,476 330,354 229,817 297,031 297,031 309,335 297,031 305,965 3% 114 - City Attorney Services 833,500 899,583 662,442 581,131 581,131 401,959 581,131 598,565 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: 560,362 657,774 956,068 966,217 969,217 795,239 969,217 1,019,794 5% Division: 116 - Human Resources Total: 377,614 749,748 831,985 888,867 925,991 709,625 925,991 959,590 4% 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 4,917,775 4,290,644 4,917,775 5,070,749 3% Division: 221 - Police Operations Total: 4,433,521 5,034,933 6,250,517 6,952,098 6,929,440 5,216,851 6,929,440 5,808,820 -16% Division: 222 - Police Support Services Total: 1,118,708 1,416,777 1,519,190 1,582,951 1,582,951 973,958 1,582,951 1,468,835 -7% Division: 223 - Dispatch WBCC Total: 2,215,114 2,379,569 2,498,316 2,548,869 2,568,099 1,968,544 2,568,099 2,740,771 7% 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 3,202,461 -11% Public Safety Total 11,759,851 13,877,112 14,652,536 14,666,418 14,662,990 10,871,695 14,662,990 13,220,887 -10% Division: 341 - Administration/Engineering Total: 219,407 408,987 736,873 622,287 362,747 281,610 362,747 402,553 11% Division: 342 - Road Maintenance Total: 62,776 152,163 225,539 486,573 486,573 279,508 486,573 30,000 -94% 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 - -100% Public Works Total 1,111,016 1,503,855 2,081,358 2,395,240 2,135,700 1,470,239 2,135,700 1,147,883 -46% 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: 198,324 226,172 260,334 399,687 372,187 297,466 372,187 412,975 11% Division: 466 - Economic Development Total: 145 106,482 266,424 148,953 123,953 57,117 123,953 155,960 26% Community Development Total 263,181 398,605 537,007 565,788 513,288 362,933 513,288 581,322 13% 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 23,292,725 17,829,002 23,292,725 21,106,753 -9% 499 - Transfers Out 2,667,216 1,936,750 1,657,275 777,800 777,800 597,677 777,800 2,617,414 237% Expenditure Total: 20,392,855 23,113,943 24,886,129 24,293,615 24,070,525 18,426,679 24,070,525 23,724,167 -1% 45

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
Fund: 105 - Measure S 2006 Fund
Expenditures
Division: 115 - Finance Department Total: 475 1,534 377 2,450 2,450 60 500 2,450 0% Division: 221 - Police Operations Total: 1,589,658 1,289,148 1,252,499 1,147,981 1,147,981 735,267 1,278,215 845,720 -26% Division: 222 - Police Support Services Total: 330,507 - - - - - - - 0% Division: 231 - Fire Total: 682,546 899,363 755,412 1,478,192 1,478,192 1,072,572 1,478,192 1,772,580 20% Division: 342 - Road Maintenance Total: - - - 1,750,000 1,750,000 - - 350,000 -80% Division: 343 - Facility Maintenance Total: - - - 1,530,000 1,530,000 - - - 0% Expenditure Total: 2,603,185 2,190,045 2,008,287 5,908,623 5,908,623 1,807,899 2,756,907 2,970,750 -50% Fund: 106 - Measure S 2014 Fund
Expenditures
Division: 110 - City Council Total: - 9,202 - - - - - - 0% Division: 115 - Finance Department Total: 175 2,434 977 2,450 2,450 960 2,450 2,450 0% Division: 117 - General Government Total: 692,901 718,000 1,552,839 783,500 783,500 783,500 783,500 283,500 -64% Division: 118 - Information Systems Total: - - - - - - - - 0% Administrative Total 693,076 729,636 1,553,816 785,950 785,950 784,460 785,950 285,950 -64% Division: 221 - Police Operations Total: 59,161 37,269 23,759 - - - - - 0% Division: 222 - Police Support Services Total: 100,690 109,585 118,225 126,138 126,138 95,333 126,138 127,055 1% Division: 231 - Fire Total: 425,909 741,990 968,725 1,372,769 1,372,769 996,031 1,372,769 1,767,924 29% Public Safety Total 585,760 888,843 1,110,709 1,498,907 1,498,907 1,091,364 1,498,907 1,894,979 26% Division: 341 - Administration/Engineering Total: 70,077 70,569 64,578 229,895 379,895 65,201 123,888 219,653 -42% Division: 342 - Road Maintenance Total: 153,392 87,133 569,334 854,730 854,730 114,112 605,566 198,858 -77% Division: 343 - Facility Maintenance Total: 352,421 229,730 413,795 1,898,663 1,898,663 103,392 403,188 174,260 -91% Division: 344 - NPDES Storm Drain Total: 28,290 2,626 424,751 1,450,000 1,450,000 33,950 375,410 543,937 -62% Division: 345 - Park Maintenance Total: 109,297 266,143 516,063 260,000 260,000 24,899 50,000 110,000 -58% Division: 642 - Sewer Collections Total: 50,563 - - - - - - - 0% Public Works Total 764,039 656,200 1,988,521 4,693,288 4,843,288 341,555 1,558,052 1,246,708 -74% Division: 465 - Code Enforcement Total: - - - - - - - - 0% Division: 466 - Economic Development Total: - - 10,000 20,000 87,050 29,039 29,039 20,000 -77% Community Development Total - - 10,000 20,000 87,050 29,039 29,039 20,000 0% Division: 551 - Recreation Administration Total: - - - - 8,834 8,834 - 0% Division: 552 - Senior Center Total: 19,150 12,600 - - - - - - 0% Division: 553 - Tiny Tots Total: - - 739 15,300 24,134 - - 15,300 -37% Division: 554 - Youth Center Total: 65 - - - - - - - 0% Recreation Total 19,215 12,600 739 15,300 32,968 8,834 - 15,300 -54% Expenditure Total: 2,062,091 2,287,278 4,663,784 7,013,445 7,248,163 2,255,252 3,871,948 3,462,937 -52% Fund: 107 - Measure I Fund
Expenditures
Division: 221 - Police Operations Total: - - - - - - - 1,752,454 100% Division: 342 - Road Maintenance Total: - - - - - - - 182,752 100% Division: 345 - Park Maintenance Total: - - - - - - - 356,256 100% 499 - Transfers Out - - - - - - - 300,000 100%
Expenditure Total: - - - - - - - 2,591,462 100%
General Fund, Measure S and Measure I Expenditure T 25,058,131 27,591,266 31,558,201 37,215,683 37,227,311 22,489,830 30,699,379 32,749,316 -12% General Fund, Measure S and Measure I Net Results (2,190,536) 1,827,544 (4,492,136) (8,996,250) (9,163,197) (6,541,257) (2,134,020) (1,263,936) Fund Balance, July 1 12,833,856 10,643,321 12,470,865 7,978,728 7,978,728 7,978,728 5,844,709 Fund Balance, June 30 10,643,321 12,470,865 7,978,728 (1,017,521) (1,184,469) 5,844,709 4,580,772 Fund: 150 - General Reserve Fund
Revenue
370 - Interest and Investment Income (249,883) 181,770 476,241 309,000 309,000 380,395 425,570 300,000 -3% 399 - Transfers In 949,715 650,925 764,520 - - - - - 0% Revenue Total: 699,832 832,695 1,240,761 309,000 309,000 380,395 425,570 300,000 -3% Expenditures - Transfers Out - - - 843,790 843,790 - 843,790 - 0% Expenditure Total: - - - 843,790 843,790 - 843,790 - 0% Fund: 150 - General Reserve Net Results 699,832 832,695 1,240,761 (534,790) (534,790) 380,395 (418,220) 300,000 Fund Balance, July 1 7,492,770 8,192,602 9,025,297 10,266,058 10,266,058 10,266,058 9,847,838 Fund Balance, June 30 8,192,602 9,025,297 10,266,058 9,731,268 9,731,268 9,847,838 10,147,838 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
Fund: 160 - Equipment Reserve Fund
Revenue
384 - Other Revenue - - - - - - - - 0%
392 - Proceeds from Sale of Property 17,000 - - - - - - - 0% 399 - Transfers In 85,000 85,000 150,000 150,000 150,000 150,000 150,000 150,000 0% Revenue Total: 102,000 85,000 150,000 150,000 150,000 150,000 150,000 150,000 0% Expenditures
Division: 341 - Admin and Engineering Total: - - 44,853 - - 6,886 45,201 - 0% Division: 342 - Road Maintenance Total: 104,242 39,434 - 120,000 141,275 21,275 141,275 120,000 -15% Division: 345 - Park Maintenance Total: - - 13,099 80,000 80,000 69,950 80,000 80,000 0% Division: 461 - Planning Total: - - - 5,000 5,000 - 5,000 5,000 0% Division: 462 - Building Inspection Total: - - 47,744 47,744 - 0% Division: 551 - Recreation Administration Total: - - 23,872 23,872 - 0% Expenditure Total: 104,242 39,434 57,952 205,000 297,891 169,727 271,476 205,000 -31% Fund: 160 - EQUIPMENT RESERVE Net Results (2,242) 45,566 92,048 (55,000) (147,891) (19,727) (121,476) (55,000) Fund Balance, July 1 243,408 241,166 286,732 378,780 378,780 378,780 257,304 Fund Balance, June 30 241,166 286,732 378,780 323,780 230,889 257,304 202,304 Fund: 200 - Gas Tax Fund
Revenue
321 - Intergovernmental Taxes 850,633 905,449 1,008,910 1,033,764 1,033,764 754,678 1,033,764 1,055,938 2% 370 - Interest and Investment Income (5,931) 19,555 66,310 5,000 5,000 56,141 49,881 5,000 0% 383 - Reimbursements 18,050 1,417 3,737 7,636 7,636 49,432 7,636 7,636 0% Revenue Total: 862,752 926,420 1,078,957 1,046,400 1,046,400 860,251 1,091,281 1,068,574 2% Expenditures
Division: 341 - Administration/Engineering Total: 0 4,889 - - - - - - 0% Division: 342 - Road Maintenance Total: 489,964 518,964 621,769 2,203,189 2,203,189 363,720 896,963 2,512,167 14% Expenditure Total: 489,964 523,854 621,769 2,203,189 2,203,189 363,720 896,963 2,512,167 14% Fund: 200 - Gas Tax Fund Net Results 372,787 402,567 457,189 (1,156,789) (1,156,789) 496,532 194,318 (1,443,593) Fund Balance, July 1 356,517 729,304 1,131,871 1,589,060 1,589,060 1,589,060 1,783,378 Fund Balance, June 30 729,304 1,131,871 1,589,060 432,271 432,271 1,783,378 339,785 Fund: 201 - Restricted Real Estate Maintenance Fund
Revenue
342 - Other Fees 475 475 - 3,175 3,175 - 3,175 3,175 0% 381 - Rental Income - - - 36,816 36,816 - 36,816 36,816 0% 384 - Other Revenue 2,700 - - - - - - - 0%
Revenue Total: 3,175 475 - 39,991 39,991 - 39,991 39,991 0% Expenditures
Division: 343 - Facility Maintenance Total: 19,478 17,110 14,808 26,000 26,000 12,522 26,000 26,000 0% Expenditure Total: 19,478 17,110 14,808 26,000 26,000 12,522 26,000 26,000 0% Fund: 201 - Restricted RE Maintenance Fund Net Result (16,303) (16,635) (14,808) 13,991 13,991 (12,522) 13,991 13,991 Fund Balance, July 1 181,183 164,881 148,246 133,438 133,438 133,438 147,429 Fund Balance, June 30 164,881 148,246 133,438 147,429 147,429 147,429 161,421 Fund: 203 - Public Safety Augmentation Fund
Revenue
321 - Intergovernmental Taxes 265,501 239,924 216,797 239,855 239,855 170,021 239,855 239,584 0% 370 - Interest and Investment Income (4,630) 11,244 24,561 10,000 10,000 6,643 20,158 10,000 0% Revenue Total: 260,870 251,169 241,358 249,855 249,855 176,665 260,013 249,584 0% Expenditures
Division: 221 - Police Operations Total: 154,595 187,468 462,287 546,413 546,413 353,979 546,413 613,388 12% Expenditure Total: 154,595 187,468 462,287 546,413 546,413 353,979 546,413 613,388 12% Fund: 203 - Public Safety Augmentation Fund Net Resul 106,275 63,701 (220,928) (296,558) (296,558) (177,315) (286,400) (363,804) Fund Balance, July 1 410,914 517,190 580,890 359,962 359,962 359,962 73,562 Fund Balance, June 30 517,190 580,890 359,962 63,404 63,404 73,562 (290,242) Fund: 204 - Police Grants Fund
Revenue
324 - Other Grants - - - - - - - 0%
384 - Other Revenue - 252 - - - - 0%
Revenue Total: - - 252 - - - - - 0%
399 - Transfers In - - - - - - - 0%
Sources Total - - 252 - - - - - 0%
Expenditures
Division: 227 - Police Grants Total: - - - - - - - - 0% Expenditure Total: - - - - - - - - 0%
Fund: 204 - Police Grants Net Results - - 252 - - - - - Fund Balance, July 1 68,927 68,927 68,927 69,179 69,179 69,179 69,179 Fund Balance, June 30 68,927 68,927 69,179 69,179 69,179 69,179 69,179 47

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
Fund: 205 - Traffic Safety Fund
Revenue
351 - Fines and Forfeiture 28,821 26,111 20,434 45,000 45,000 13,977 45,000 20,500 -54% 370 - Interest and Investment Income (2,754) 5,703 15,575 1,500 1,500 9,429 11,952 4,000 167% 384 - Other Revenue - - 112 - - - 112 - 0%
Revenue Total: 26,067 31,814 36,121 46,500 46,500 23,406 57,064 24,500 -47% Expenditures
Division: 227 - Police Grants Total: 9,219 10,028 13,457 21,845 21,845 7,936 21,845 22,191 2% Division: 342 - Road Maintenance Total: - - 5,685 35,000 35,000 - 35,000 35,000 0% Expenditure Total: 9,219 10,028 19,142 56,845 56,845 7,936 56,845 57,191 1% Fund: 205 - Traffic Safety Fund Net Results 16,848 21,785 16,980 (10,345) (10,345) 15,470 219 (32,691) Fund Balance, July 1 234,979 251,826 273,612 290,591 290,591 290,591 290,810 Fund Balance, June 30 251,826 273,612 290,591 280,246 280,246 290,810 258,119 Fund: 206 - Supplemental Law Enforcement Svc Fund
Revenue
323 - State Grants 161,285 165,271 186,159 165,000 165,000 194,663 186,159 180,000 9% 370 - Interest and Investment Income (4,472) 9,848 23,680 10,000 10,000 9,626 19,125 5,000 -50% Revenue Total: 156,813 175,119 209,838 175,000 175,000 204,289 205,284 185,000 6% Expenditures
Division: 227 - Police Grants Total: 113,750 127,057 326,357 294,962 294,962 213,680 294,962 303,281 3% Expenditure Total: 113,750 127,057 326,357 294,962 294,962 213,680 294,962 303,281 3% Fund: 206 - Supplemental Law Enforcement Svc Fund N 43,063 48,062 (116,518) (119,962) (119,962) (9,391) (89,678) (118,281) Fund Balance, July 1 328,953 372,015 420,077 303,559 303,559 303,559 213,881 Fund Balance, June 30 372,015 420,077 303,559 183,597 183,597 213,881 95,600 Fund: 207 - NPDES Storm Water Fund
Revenue
321 - Intergovernmental Taxes 255,408 256,688 237,448 253,272 253,272 - 253,272 253,272 0% 332 - Permits - 1,200 2,600 - - - - - 0%
370 - Interest and Investment Income 884 (819) 107 - - 147 - - 0% 399 - Transers In - 75,433 - - - - - - 0%
Revenue Total: 256,292 332,502 240,155 253,272 253,272 147 253,272 253,272 0% Expenditures 0
Division: 117 - General Government Total: - - - - - - - - 0% Division: 342 - Road Maintenance Total: 10000 - 13,680.50 7,974 7,974 5,511 7,974 8,081 1% Division: 344 - NPDES Storm Drain Total: 287,082 293,563 350,102 371,855 371,855 367,570 305,258 377,550 2% Expenditure Total: 297,082 293,563 363,782 379,829 379,829 373,081 313,232 385,631 2% Fund: 207 - NPDES Storm Water Fund Net Results (40,791) 38,938 (123,627) (126,557) (126,557) (372,934) (59,960) (132,359) Fund Balance, July 1 1,853 (38,938) 0 (123,627) (123,627) (123,627) (183,587) Fund Balance, June 30 (38,938) 0 (123,627) (250,184) (250,184) (183,587) (315,946) Fund: 209 - Recreation Fund
Revenue
Division: 551 - Recreation Administration Total: 48,737 18,330 56,728 108,996 276,296 232,437 60,356 94,463 -66% Division: 552 - Senior Center Total: 103,253 172,373 183,835 196,300 196,300 162,527 196,300 241,100 23% Division: 553 - Tiny Tots Total: 124,659 123,524 109,163 112,010 112,010 97,425 112,010 110,500 -1% Division: 554 - Youth Center Total: 2,451 8,752 29,384 7,800 17,800 45,023 17,800 44,500 150% Division: 555 - Day Camp Total: 11,887 20,123 3,500 - - - - - 0% Division: 556 - Performing Arts Total: 587 5,399 5,399 - - - - - 0% Division: 557 - Swim Center Total: 95,420 108,666 128,329 79,000 79,000 44,310 79,000 83,000 5% Division: 558 - Memorial Hall Total: 3,308 - - - - - - - 0% Division: 559 - Tennis Total: 289 110 - - - - - - 0%
Revenue Total: 390,592 457,276 516,338 504,106 681,406 581,723 465,466 573,563 -16% 399 - Transfers In 950,998 1,098,343 1,392,318 751,300 751,300 571,177 1,334,560 1,793,450 139% 399 - Transfers In from Section 115 Pension Fund - - - - - - - - 0% Sources Total 1,341,590 1,555,619 1,908,656 1,255,406 1,432,706 1,152,900 1,800,026 2,367,013 65% Expenditures
Division: 117 - General Government Total: 7,549 7,068 7,338 7,500 7,500 5,982 5,379 7,500 0% Division: 551 - Recreation Administration Total: 532,479 538,111 707,670 887,733 1,068,283 819,137 691,147 967,073 -9% Division: 552 - Senior Center Total: 399,599 500,492 541,257 663,944 677,444 375,750 533,297 565,670 -16% Division: 553 - Tiny Tots Total: 141,106 159,932 201,018 257,431 270,931 177,859 270,931 263,367 -3% Division: 554 - Youth Center Total: 111,936 149,571 213,611 358,107 381,607 203,480 208,428 343,042 -10% Division: 555 - Day Camp Total: 25,228 33,561 90 - - - - - 0% Division: 556 - Performing Arts Total: - 109 - - - - - - 0% Division: 557 - Swim Center Total: 137,822 181,576 226,884 205,540 205,540 142,689 175,268 220,360 7% Division: 558 - Memorial Hall Total: 5,162 7,173 3,554 - - - - - 0% Division: 559 - Tennis Total: 4,385 4,550 - - - - - - 0% Expenditure Total: 1,365,264 1,582,143 1,901,423 2,380,256 2,611,306 1,724,896 1,884,450 2,367,013 -9% Fund: 209 - Recreation Fund Net Results (23,674) (26,524) 7,233 (1,124,850) (1,178,600) (571,996) (84,424) (0) Fund Balance, July 1 29,162 5,488 (21,036) (13,804) (13,804) (13,804) (98,228) Fund Balance, June 30 5,488 (21,036) (13,804) (1,138,654) (1,192,404) (98,228) (98,228) 48

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
Fund: 212 - Building & Planning Fund
Revenue
322 - Federal Grants - - - - - 350,000 250,000 - 0%
323 - State Grants - - - - - - - 442,800 0%
324 - Other Grants - 20,000 225,000 40,000 40,000 40,000 250,000 - -100% 332 - Permits - - 2,421 - 476,916 372,401 - 506,011 0%
341 - Review Fees 480,430 496,068 625,075 476,916 368,775 257,341 665,290 477,355 29% 342 - Other Fees 356,319 517,211 484,854 403,275 433,117 346,687 517,469 375,511 -13% 343 - Abatement Fees 65,442 192,423 252,810 433,117 - - 265,833 - 0% 344 - Impact Fees 572 402 816 29,218 29,218 - 1,000 - -100% 351 - Fines and Forfeitures - 8,902 32,809 20,000 20,000 32,052 35,378 30,000 50% 370 - Interest and Investment Income 3,072 (18,196) (2,735) 7,000 7,000 - - - -100% 383 - Reimbursements - 32 - - - - - - 0%
384 - Other Revenue - - 15 6,000 6,000 - 100 4,460 -26% Revenue Total: 905,836 1,216,842 1,621,063 1,415,526 1,381,026 1,398,481 1,985,070 1,836,137 33% 399 - Transfers In 481,051 - 67,000 67,000 67,000 - 67,000 894,670 1235% Sources Total 1,386,887 1,216,842 1,688,063 1,482,526 1,448,026 1,398,481 2,052,070 2,730,807 89% Expenditures
Division: 461 - Planning Total: 749,792 1,097,149 952,129 683,669 826,169 537,435 851,434 1,252,954 52% Division: 462 - Building Inspection Total: 1,035,536 1,113,151 1,326,417 1,355,889 1,316,989 887,966 1,271,087 1,477,853 12% Expenditure Total: 1,785,329 2,210,300 2,278,545 2,039,558 2,143,158 1,425,401 2,122,521 2,730,807 27% Fund: 212 - Building & Planning Net Results (398,442) (993,458) (590,482) (557,032) (695,132) (26,920) (70,451) (0) Fund Balance, July 1 (244,296) (642,738) (1,636,197) (2,226,679) (2,226,679) (2,226,679) (2,297,130) Fund Balance, June 30 (642,738) (1,636,197) (2,226,679) (2,783,711) (2,921,811) (2,297,130) (2,297,130) Fund: 213 - Refuse Management Fund
Revenue
323 - State Grants 66,826 66,948 62,080 60,060 60,060 51,464 60,060 60,060 0% 370 - Interest and Investment Income (1,768) 2,213 2,986 6,000 6,000 90 6,000 6,000 0% 392 - Proceeds from Sale of Property - - - - - - - - 0% Revenue Total: 65,058 69,162 65,066 66,060 66,060 51,554 66,060 66,060 0% Expenditures
Division: 341 - Administration/Engineering Total: - - - - - 2,751 - - Division: 346 - Waste Reduction Total: 106,591 122,104 131,547 187,102 187,102 101,484 121,804 189,710 1% Expenditure Total: 106,591 122,104 131,547 187,102 187,102 104,235 121,804 189,710 1% Fund: 213 - Refuse Management Fund Net Results (41,533) (52,942) (66,481) (121,042) (121,042) (52,680) (55,744) (123,650) Fund Balance, July 1 192,376 150,843 97,901 31,420 31,420 31,420 (24,324) Fund Balance, June 30 150,843 97,901 31,420 (89,622) (89,622) (24,324) (147,974) Fund: 214 - Solid Waste Fund
Revenue
323 - State Grants 28,327 - 75,000 - - - - - 0%
370 - Interest and Investment Income (20,738) 48,433 140,233 8,000 8,000 96,157 105,591 8,000 0% 383 - Reimbursements 386,514 433,111 460,096 360,000 360,000 236,467 360,000 360,000 0% Revenue Total: 394,103 481,543 675,329 368,000 368,000 332,624 465,591 368,000 0% Expenditures
Division: 342 - Road Maintenance Total: 194,241 182,952 108,328 173,666 173,666 80,484 173,666 177,241 2% Division: 343 - Facility Maintenance Total: - - - - - - - - 0% Division: 345 - Parks Maintenance Total: - 13,001 - - - - 125,000 - 0% Expenditure Total: 194,241 195,954 108,328 173,666 173,666 80,484 298,666 177,241 2% Fund: 214 - Solid Waste Fund Net Results 199,862 285,590 567,001 194,334 194,334 252,141 166,925 190,759 Fund Balance, July 1 1,863,362 2,063,224 2,348,814 2,915,815 2,915,815 2,915,815 3,082,740 Fund Balance, June 30 2,063,224 2,348,814 2,915,815 3,110,149 3,110,149 3,082,740 3,273,499 Fund: 215 - Measure C and J Fund
Revenue
322 - Federal Grants - 27,825 166,373 - - 115,802 115,802 - 0% 323 - State Grants - - - 722,619 722,619 - 722,619 967,619 34% 324 - Other Grants 470,247 21,965 473,827 421,638 421,638 436,601 473,527 421,638 0% 370 - Interest and Investment Income (23,256) 40,587 94,071 8,000 8,000 66,872 68,955 8,000 0% Revenue Total: 446,991 90,377 734,271 1,152,257 1,152,257 619,274 1,380,903 1,397,257 21% Expenditures
Division: 117 - General Government Total: 49,664 - - - - - - - 0% Division: 341 - Administration/Engineering Total: 118,988 134,615 118,289 201,919 201,919 114,348 201,919 196,123 -3% Division: 342 - Road Maintenance Total: 10,073 138,839 401,159 1,501,207 1,501,207 82,289 1,501,207 993,609 -34% Division: 343 - Facility Maintenance Total: - - - 2,000 2,000 - 2,000 2,000 0% Expenditure Total: 178,725 273,454 519,448 1,705,126 1,705,126 196,636 1,705,126 1,191,732 -30% Fund: 215 - Measure C and J Fund Net Results 268,266 (183,077) 214,823 (552,869) (552,869) 422,638 (324,223) 205,525 Fund Balance, July 1 2,057,182 2,325,449 2,142,371 2,357,194 2,357,194 2,357,194 2,032,971 49

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
Fund: 216 - Rate Stabilization Fund
Revenue
370 - Interest and Investment Income (2,216) 4,403 11,685 - - 6,967 6,967 - 0% 383 - Reimbursements 17,499 - - - - - - - 0%
399 - Transfers In - - - - - - - - 0%
Revenue Total: 15,283 4,403 11,685 - - 6,967 6,967 - 0% Expenditures
Division: 117 - General Government Total: - - - - - 0%
Expenditure Total: - - - - - - - - 0%
Fund: 216 - Rate Stabilization Fund Net Results 15,283 4,403 11,685 - - 6,967 6,967 - Fund Balance, July 1 184,676 199,959 204,361 216,046 216,046 216,046 223,013 Fund Balance, June 30 199,959 204,361 216,046 216,046 216,046 223,013 223,013 Fund: 217 - American Rescue Plan Act Fund
Revenue
322 - Federal Grants 533,606 4,071,404 - - - - - - 0%
Revenue Total: 533,606 4,071,404 - - - - - - 0%
Expenditures
Division: 117 - General Government Total: 533,606 4,071,404 - - - - - - 0% Expenditure Total: 533,606 4,071,404 - - - - - - 0%
Fund: 217 - American Rescue Plan Act Fund Net Result - - - - - - - - Fund Balance, July 1 - - - - - - -
Fund Balance, June 30 - - - - - - -
Fund: 225 - Asset Seizure-Adjudicated Fund
Revenue
351 - Fines and Forfeiture - - 226 - - 151 151 - 0%
370 - Interest and Investment Income (766) 869 1,626 - - 641 641 - 0% Revenue Total: (766) 869 1,852 - - 792 792 - 0%
Expenditures
Division: 221 - Police Operations Total: 29,000 22,348 19,114 20,544 20,544 - - 19,268 -6% Expenditure Total: 29,000 22,348 19,114 20,544 20,544 - - 19,268 -6% Fund: 225 - Asset Seizure-Adjudicated Fund Net Result (29,766) (21,479) (17,262) (20,544) (20,544) 792 792 (19,268) Fund Balance, July 1 87,341 57,576 36,097 18,835 18,835 18,835 19,627 Fund Balance, June 30 57,576 36,097 18,835 (1,709) (1,709) 19,627 359 Fund: 226 - CASp Certification and Training Fund
Revenue
342 - Other Fees 8,172 7,355 7,535 - - 7,579 7,579 - 0% Revenue Total: 8,172 7,355 7,535 - - 7,579 7,579 - 0%
Expenditures
Division: 462 - Building Total: - - 1,040 - - 398.00 - - 0% Expenditure Total: - - 1,040 - - 398 - - 0%
Fund: 226 - CASp Certification and Training Fund Net Re 8,172 7,355 6,495 - - 7,181 7,579 - Fund Balance, July 1 27,417 35,590 42,945 49,439 49,439 49,439 57,018 Fund Balance, June 30 35,590 42,945 49,439 49,439 49,439 57,018 57,018 Fund: 275 - Parkland Dedication Fund
Revenue
344 - Impact Fees - - - - - - - - 0%
370 - Interest and Investment Income (8,595) 766 (290) - - 4 4 - 0% 399 - Transfers In - 22,294 - - - - - - 0%
Revenue Total: (8,595) 23,060 (290) - - 4 4 - 0%
Expenditures
Division: 344 - NPDES Storm Drain Total:

Division: 345 - Park Maintenance Total: - - - - - - - - 0% Expenditure Total: - - - - - - - - 0%
Fund: 275 - Parkland Dedication Fund Net Results (8,595) 23,060 (290) - - 4 4 - Fund Balance, July 1 (14,058) (22,653) 407 116 116 116 120 Fund Balance, June 30 (22,653) 407 116 116 116 120 120
Fund: 276 - Growth Impact Fund
Revenue
344 - Impact Fees 2,452,573 577,389 27,201 1,039,594 - - 29,674 - 0% 370 - Interest and Investment Income (10,748) 60,820 194,306 - - 112,978 112,978 - 0% Revenue Total: 2,441,826 638,210 221,508 1,039,594 - 112,978 142,652 - 0% Expenditures
Division: 342 - Road Maintenance Total: - - - - - - - 100,000 100% Division: 343 - Facility Maintenance Total: - - - 700,000 700,000 10,357 - 1,236,000 77% Division: 344 - NPDES Storm Drain Total: - - 57,982 58,000 58,000 - 58,000 - -100% Division: 345 - Park Maintenance Total: - - - 265,000 265,000 - - 1,100,000 315% Division: 642 - Sewer Collection Total: - - - 600,000 600,000 - - - -100% Expenditure Total: - - 57,982 1,623,000 1,623,000 10,357 58,000 2,436,000 50% Fund: 276 - Growth Impact Fund Net Results 2,441,826 638,210 163,526 (583,406) (1,623,000) 102,621 84,652 (2,436,000) Fund Balance, July 1 259,999 2,701,825 3,340,035 3,503,560 3,503,560 3,503,560 3,588,213 50

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
Fund: 285 - Housing Assets Fund
Revenue
342 - Other Fees - - - - - - - 0%
370 - Interest and Investment Income (44,948) 111,176 188,166 50,000 50,000 111,268 111,268 50,000 0% 381 - Rental Income - - - - - - - - 0%
384 - Other Revenue 41,492 10,305 1,324 - - - - - 0%
392 - Proceeds from Sale of Property - 932,344 - - - - - - 0% 393 - Loan/Bond Proceeds 11,658 12,867 11,912 5,000 5,000 - 5,000 5,000 0% Revenue Total: 8,202 1,066,692 201,402 55,000 55,000 111,268 116,268 55,000 0% Expenditures
Division: 461 - Planning Total: 47382.48 50,289 56,689 47,376 47,376 40,114 47,376 57,693 22% Division: 464 - Housing Administration Total: 50,199 558,818 80,662 275,867 275,867 104,136 275,867 285,268 3% Expenditure Total: 97,581 609,107 137,350 323,243 323,243 144,250 323,243 342,961 6% Fund: 285 - Housing Assets for Resale Net Results (89,379) 457,585 64,052 (268,243) (268,243) (32,982) (206,975) (287,961) Fund Balance, July 1 7,835,513 7,746,133 8,203,718 8,267,770 8,267,770 8,267,770 8,060,795 Fund Balance, June 30 7,746,133 8,203,718 8,267,770 7,999,527 7,999,527 8,060,795 7,772,834 Fund: 310 - Lighting & Landscape District Fund
Revenue
321 - Intergovernmental Taxes 49,768 52,256 57,680 56,411 56,411 32,758 56,411 56,411 0% 383 - Reimbursements - - - 7,500 7,500 - 7,500 7,500 0% Revenue Total: 49,768 52,256 57,680 63,911 63,911 32,758 63,911 63,911 0% Expenditures
Division: 347 - Landscape & Lighting PVR North Total: 22,221 30,498 17,179 39,795 39,795 10,241 39,795 39,795 0% Division: 348 - Landscape & Lighting PVR South Total: 20,389 16,186 12,906 45,380 45,380 6,990 45,380 45,380 0% Expenditure Total: 42,611 46,684 30,085 85,175 85,175 17,231 85,175 85,175 0% Fund: 310 - Lighting & Landscape Districts Net Results 7,157 5,572 27,595 (21,264) (21,264) 15,527 (21,264) (21,264) Fund Balance, July 1 35,953 43,110 48,682 76,278 76,278 76,278 55,014 Fund Balance, June 30 43,110 48,682 76,278 55,014 55,014 55,014 33,750 Fund: 317 - Pinole Valley Caretaker Fund
Revenue
381 - Rental Income - - - 15,000 15,000 - - 15,000 0%
Revenue Total: - - - 15,000 15,000 - - 15,000 0%
Expenditures
Division: 345 - Park Maintenance Total: 656 - - 14,942 14,942 - - 14,989 0% Expenditure Total: 656 - - 14,942 14,942 - - 14,989 0%
Fund: 317 - Pinole Valley Caretaker Fund Net Results (656) - - 58 58 - - 11 Fund Balance, July 1 (327) (983) (983) (983) (983) (983) (983) Fund Balance, June 30 (983) (983) (983) (925) (925) (983) (972) Fund: 324 - Public Facilities Fund
Expenditures
Division: 343 - Facility Maintenance Total: - - - 60,000 60,000 - 60,000 502,000 737% Division: 345 - Park Maintenance Total: - - - 10,000 10,000 - 10,000 - -100% Expenditure Total: - - - 70,000 70,000 - 70,000 502,000 617% Fund: 324 - Public Facilities Fund Net Results - - - (70,000) (70,000) - (70,000) (502,000) Fund Balance, July 1 541,649 541,649 541,649 541,649 541,649 541,649 471,649 Fund Balance, June 30 541,649 541,649 541,649 471,649 471,649 471,649 (30,351) Fund: 325 - City Street Improvements Fund
Revenue
322 - Federal Grants 336,189 216,875 50,247 41,394 41,394 18,055 41,394 41,394 0% 323 - State Grants 20,292 16,993 - - - - - - 0%
324 - Other Grants 268,486 62,587 68,406 1,773,289 1,773,289 154,817 118,654 1,643,889 -7% 332 - Permits - - 152 - - 313 - - 0%
351 - Fines and Forfeiture 160 - - - - - - - 0%
383 - Reimbursements - - - - - - - - 0%
399 - Transfers In 250,000 250,000 250,000 250,000 250,000 250,000 250,000 - -100% Revenue Total: 875,127 546,455 368,805 2,023,289 2,064,683 423,186 410,048 1,685,283 -18% Expenditures
Division: 342 - Road Maintenance Total: 569,001 182,662 234,310 3,687,304 3,687,304 55,064 400,000 2,907,583 -21% Expenditure Total: 569,001 182,662 234,310 3,687,304 3,687,304 55,064 400,000 2,907,583 -21% Fund: 325 - City Street Improvements Net Results 306,126 363,793 134,495 (1,664,015) (1,622,621) 368,122 10,048 (1,222,300) Fund Balance, July 1 1,246,864 1,552,990 1,916,783 2,051,278 2,051,278 2,051,278 2,061,326 Fund Balance, June 30 1,552,990 1,916,783 2,051,278 387,263 428,657 2,061,326 839,026 51

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
Fund: 327 - Parks Grants (Measure WW) Fund
Revenue
323 - State Grants - - 170,588 - - - - - 0%
370 - Interest and Investment Income (285) (283) 1,647 - - 113 113 - 0% Revenue Total: (285) (283) 172,235 - - 113 113 -
Expenditures
Division: 345- Park Maintenance Total: - 193,383 183 - - - - - 0% Expenditure Total: - 193,383 183 - - - - - 0%
Fund: 327 - Parks Grants (Measure WW) Fund Net Res (285) (193,666) 172,052 - - 113 113 - Fund Balance, July 1 25,521 25,236 (168,429) 3,623 3,623 3,623 3,735 Fund Balance, June 30 25,236 (168,429) 3,623 3,623 3,623 3,735 3,735 Fund: 377 - Arterial Streets Rehabilitation Fund
Revenue
322 - Federal Grants 41,275 541,463 - - - - - - 0%
399 - Transfers In 250,000 250,000 250,000 250,000 250,000 250,000 250,000 - -100% Revenue Total: 291,275 791,463 250,000 250,000 250,000 250,000 250,000 - -100% Expenditures
Division: 342 - Road Maintenance Total: 1,029,962 80,213 8,066 895,000 895,000 - 50,000 560,960 -37% Expenditure Total: 1,029,962 80,213 8,066 895,000 895,000 - 50,000 560,960 -37% Fund: 377 - Arterial Streets Rehabilitation Fund Net Res (738,687) 711,250 241,934 (645,000) (645,000) 250,000 200,000 (560,960) Fund Balance, July 1 788,574 49,887 761,137 1,003,071 1,003,071 1,003,071 1,203,071 Fund Balance, June 30 49,887 761,137 1,003,071 358,071 358,071 1,203,071 642,111 Fund: 500 - Sewer Enterprise Fund
Revenue
322 - Federal Grants - - 32,447 - - - - 0%
363 - Sewer Enterprise Charges 7,764,868 7,831,703 8,072,292 10,164,403 10,164,403 5,275,033 10,164,403 12,735,506 25% 370 - Interest and Investment Income (196,765) 401,683 995,766 200,000 200,000 618,708 618,708 300,000 50% 383 - Reimbursements 3,046 - 42,000 - - 16,541 16,541 - 0% 384 - Other Revenue 366 - - - - - - - 0%
392 - Proceeds from Sale of Property 67,262 - 9,608 - - - - - 0% Revenue Total: 7,638,777 8,233,386 9,152,112 10,364,403 10,364,403 5,910,282 10,799,653 13,035,506 26% 399 - Transfers In from Section 115 Pension Fund - - - - - - - - 0% Sources Total 7,638,777 8,233,386 9,152,112 10,364,403 10,364,403 5,910,282 10,799,653 13,035,506 26% Expense
Division: 117 - General Government Total: 12,191 33,588 21,162 - - 11,916 11,916 - 0% Division: 641 - Sewer Treatment Plant/Shared Total: 4,718,679 3,774,932 4,722,179 11,911,529 11,911,529 3,615,914 6,685,341 12,349,900 4% Division: 642 - Sewer Collections Total: 1,295,873 1,332,177 1,448,928 24,163,267 24,163,267 2,439,798 4,002,925 24,183,004 0% Division: 643 - Sewer Projects/Shared Total: - - - 85,000 85,000 - 85,000 85,000 100% Division: 644 - WPCP Equipment/Debt Service Total: 596,719 576,372 554,420 1,611,568 1,611,568 522,834 1,611,568 1,611,192 0% Expense Total: 6,623,463 5,717,069 6,746,688 37,771,365 37,771,365 6,590,462 12,396,750 38,229,096 1% Fund: 500 - Sewer Enterprise Fund Net Results 1,015,314 2,516,317 2,405,424 (27,406,962) (27,406,962) (680,180) (1,597,097) (25,193,590) Fund Balance, July 1 15,720,305 16,735,619 19,251,937 21,657,361 21,657,361 21,657,361 20,060,263 Fund Balance, June 30 16,735,619 19,251,937 21,657,361 (5,749,601) (5,749,601) 20,060,263 (5,133,327) Fund: 505 - Cable Access TV Fund
Revenue
314 - Franchise Taxes 21,934 18,756 16,928 26,486 26,486 10,569 26,486 26,486 0% 365 - Cable TV Charges 216,837 277,903 192,464 179,047 179,047 94,662 142,231 159,840 -11% 366 - Other Charges - - - - - - - 9,000 100%
370 - Interest and Investment Income 1,297 - - - - - - - 0% 384 - Other Revenue - - 390 3,000 3,000 150 3,000 90,500 2917% 399 - Transfers In 197,184 222,755 336,276 160,000 160,000 160,000 387,800 361,794 126% Revenue Total: 437,252 519,414 546,058 368,533 368,533 265,381 559,517 647,620 76% 399 - Transfers In from Section 115 Pension Fund - - - - - - - - 0% Sources Total 437,252 519,414 546,058 368,533 368,533 265,381 559,517 647,620 76% Expense
Division: 119 - Cable Access TV Total: 306,964 346,275 377,870 829,463 748,883 426,746 385,247 647,621 -14% Division: 120 - Cable Access-Community Services Total - 72 150 - - - - - 0% Division: 121 - Cable Access-Contract Services Total: 132,383 156,258 177,499 - - - 186,262 - 0% Expense Total: 439,347 502,606 555,518 829,463 748,883 426,746 571,509 647,621 -14% Fund: 505 - Cable Access TV Net Results (2,095) 16,808 (9,461) (460,930) (380,350) (161,365) (11,992) (1) Fund Balance, July 1 (3,132) (5,227) 11,581 2,120 2,120 2,120 (9,872) Fund Balance, June 30 (5,227) 11,581 2,120 (458,809) (378,229) (9,872) (9,872) Fund: 525 - Information Systems Fund
Revenue
393 - Debt Proceeds 95,874 73,788 126,215 - - - - - 0%
399 - Transfers In 196,169 - - - - - 4,054 - 0%
Sources Total 292,043 73,788 126,215 - - - 4,054 - 0%
Expense
Division: 118 - Information Systems Total: 792,558 1,277,727 1,709,302 1,529,418 1,553,648 979,631 1,618,704 1,639,437 6% 461 - Indirect cost allocations (696,684) (1,199,835) (1,583,088) (1,529,612) (1,553,842) (971,955) (1,618,704) (1,639,417) 6% Expense Total: 95,874 77,892 126,215 (194) (194) 7,676 - 21 0% Fund: 525 - Information Systems Net Results: 196,169 (4,104) 0 194 194 (7,676) 4,054 (21) Fund Balance, July 1 (195,194) 975 (3,129) (3,129) (3,129) (3,129) 925 52

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
Fund: 700 - Pension Fund
Revenue
370 - Interest and Investment Income (2,248,500) 820,773 1,264,903 700,000 700,000 651,463 651,463 700,000 0% 399 - Transfers In 0 0 0 0 0 - 0 0%
Revenue Total: (2,248,500) 820,773 1,264,903 700,000 700,000 651,463 651,463 700,000 0% Expense
Division: 115 - Finance Total: - 78,164 75,241 50,000 50,000 53,919 53,919 65,000 30% Division: 117 - General Government Total: 87,037 - - - - - - - 0% Sub-Total: 87,037 78,164 75,241 50,000 50,000 53,919 53,919 65,000 0% 499 - Transfers Out 1,061,736 2,160,518 2,231,793 2,425,000 2,425,000 - 2,425,000 3,182,927 31% Expense Total: 1,148,773 2,238,682 2,307,034 2,475,000 2,475,000 53,919 2,478,919 3,247,927 31% Fund: 700 - Pension Fund Net Results (3,397,273) (1,417,910) (1,042,131) 650,000 (1,775,000) 597,545 (1,827,455) (2,547,927) Fund Balance, July 1 19,442,495 16,045,223 14,627,313 13,585,182 13,585,182 13,585,182 11,757,727 Fund Balance, June 30 16,045,223 14,627,313 13,585,182 14,235,182 11,810,182 11,757,727 9,209,800 Fund: 750 - Recognized Obligation Retirement Fund
Revenue
311 - Property Taxes 6,220,857 4,753,505 145,458 - - - - - 0% 370 - Interest and Investment Income (27,548) 48,474 86,195 - - 56,433 56,433 - 0% 392 - Proceeds from Sale of Property 342,326 - - - - - - - 0% 393 - Loan/Bond Proceeds 5,131 - - - - - - - 0%
399 - Transfers In (839,901) - - - - - - - 0%
Revenue Total: 5,700,865 4,801,979 231,653 - - 56,433 56,433 - 0% Expense
Division: 463 - Successor Agency to RDA Total: 1,008,557 669,797 463,573 - - 13,141 - - 0% Expense Total: 1,008,557 669,797 463,573 - - 13,141 - - 0% Fund: 750 - Recognized Obligation Retirement Fund Net 4,692,309 4,132,182 (231,920) - - 43,293 56,433 - TOTAL APPROPRIATIONS ALL FUNDS 41,495,042 47,585,583 49,050,749 96,052,260 96,410,849 34,835,369 56,515,223 92,502,077 53

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
Page intentionally blank
54

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

BUDGETED POSITIONS
Through the budget, the City Council authorizes the City’s hiring of employees to fill positions. Below find a table illustrating the positions included in the FY 2025/26 budget. 55

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-Budgeted Positions
Department FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26

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

CITY CLERK
City Clerk 1.00 1.00 1.00 1.00 1.00
Deputy City Clerk 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 0.48 1.00 1.00 1.00 1.00
Total Full-Time Equivalents (FTEs) 2.48 3.00 3.00 3.00 3.00

FINANCE DEPARTMENT
Finance Director 1.00 1.00 1.00 1.00 1.00
Senior Accountant 0.00 0.00 0.00 1.00 1.00
Accountant 1.00 1.00 1.00 0.00 0.00
Accounting Specialist 1.00 1.00 1.00 1.00 1.00
Accounting Technician, part-time 0.48 0.48 0.00 0.00 0.00 Administrative Assistant 0.00 0.00 0.75 0.75 1.00
Total Full-Time Equivalents (FTEs) 3.48 3.48 3.75 3.75 4.00

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

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

NON-SWORN
Administrative Secretary 1.00 1.00 1.00 1.00 1.00
Community Safety Specialist 1.00 1.00 1.00 1.00 1.00
Community Service Officer 2.00 2.00 2.00 2.00 2.00
Crossing Guards, part-time/temporary 0.25 0.25 0.25 0.25 0.25 Dispatcher 11.00 10.00 10.00 10.00 10.00
Lead Dispatcher 1.00 2.00 2.00 2.00 2.00
Police Property Specialist 1.00 1.00 1.00 1.00 1.00
Police Records Specialist 2.00 2.00 2.00 2.00 2.00
Sub-total Non-Sworn 19.25 19.25 19.25 19.25 19.25
Total Full-Time Equivalents (FTEs) 47.25 49.25 49.25 47.25 47.25 56

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-Budgeted Positions
Department FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26

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

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

PUBLIC WORKS
Public Works Director 0.00 1.00 1.00 1.00 1.00
Development Services Director/City Engineer 1.00 0.00 0.00 0.00 0.00 Senior Project Manager 1.00 0.00 0.00 0.00 0.00
Capital Improvement and Environmental Program Manager 0.00 1.00 1.00 1.00 1.00 Associate Civil Engineer 0.00 1.00 1.00 1.00 1.00
Junior Engineer 0.00 0.00 0.00 0.00 1.00
Public Works Specialist 1.00 2.00 2.00 2.00 2.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Administrative Coordinator (Shared with CDD) 0.00 0.50 0.50 0.00 0.00 Public Works Manager 1.00 1.00 1.00 1.00 1.00
Public Works Maintenance Supervisor 3.00 3.00 3.00 3.00 3.00 Public Works Maintenance Workers 8.00 8.00 8.00 8.00 8.00 Park Caretaker 0.25 0.25 0.25 0.25 0.25
Treatment Plant Manager 1.00 1.00 1.00 1.00 1.00
Water Pollution Control Plant Operation Supervisor 1.00 1.00 1.00 1.00 1.00 WWTP Senior Operator 0.00 1.00 1.00 1.00 1.00
WWTP Operator 5.00 4.00 4.00 4.00 4.00
Laboratory Analyst II 1.00 1.00 1.00 1.00 1.00
Laboratory Technician I 1.00 1.00 1.00 1.00 1.00
WWTP Senior Maintenance Mechanic 0.00 0.00 0.00 1.00 1.00 WWTP Maintenance Mechanic 2.00 2.00 2.00 1.00 1.00
Water Pollution Control Plant Intern 0.48 0.48 0.48 0.48 0.48 Total Full-Time Equivalents (FTEs) 27.73 30.23 30.23 29.73 30.73

COMMUNITY DEVELOPMENT
Community Development Director 1.00 1.00 1.00 1.00 1.00 Planning Manager 1.00 1.00 1.00 1.00 1.00
Associate Planner 0.00 0.00 0.00 1.00 1.00
Sustainability Coordinator 0.00 0.00 0.00 0.00 1.00
Senior Building Inspector 1.00 0.00 0.00 0.00 0.00
Building Official 0.00 1.00 1.00 1.00 1.00
Building Inspector 1.00 0.00 0.00 0.00 0.00
Building Inspector I/II 0.00 1.00 1.00 1.00 1.00
Code Enforcement Officer 1.00 0.00 0.00 0.00 0.00
Code Enforcement Officer I/II 0.00 1.00 1.00 1.00 1.00
Permit Technician 2.00 0.00 0.00 0.00 0.00
Permit Technician I/II/III 0.00 2.00 2.00 2.00 2.00
Administrative Coordinator (Shared with Public Works) 0.00 0.50 0.50 0.00 0.00 Total Full-Time Equivalents (FTEs) 7.00 7.50 7.50 8.00 9.00 57

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-Budgeted Positions
Department FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26

COMMUNITY SERVICES DEPARTMENT

RECREATION
Community Services Director 1.00 1.00 1.00 1.00 1.00
Recreation Manager 1.00 1.00 1.00 1.00 1.00
Food Services Specialist 0.00 0.00 0.00 0.75 0.75
Cook, part-time/regular 0.75 0.75 0.75 0.00 0.00
Recreation Coordinator 2.60 3.50 3.50 3.50 4.00
Recreation Leader 2.88 2.88 2.88 3.51 3.51
Recreation Leader [Tiny Tots] 1.13 1.13 1.13 0.00 0.00
Rental Facility Custodian, part-time/temporary 1.65 1.65 1.65 1.65 1.65 Senior Recreation Leader 1.50 1.50 1.50 2.00 2.00
Total Full-Time Equivalents (FTEs) 12.50 13.40 13.40 13.41 13.91

PINOLE COMMUNITY TELEVISION (PCTV)
Cable Access Coordinator 1.00 1.00 1.00 1.00 1.00
Cable Access Technician 1.00 1.00 1.00 1.00 1.00
Cable Equipment Operators 0.75 0.75 0.75 0.75 0.75
Total Full-Time Equivalents (FTEs) 2.75 2.75 2.75 2.75 2.75 GRAND TOTAL ALL DEPARTMENTS 125.19 132.61 115.13 113.14 116.64 58

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-Labor Allocations
Labor Cost Allocations ($)
59

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries-Labor Allocations
Labor Cost Allocations (%)
60

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets
Department Budgets
This section contains detailed information for the City’s organizational units, its departments. The budget summaries illustrate how the City’s various funding sources are allocated to individual departments to fund their specific activities and programs.

The department sections are arranged in the following order:
• Elected Officials
o City Council
o City Treasurer
• Appointed Officials
o City Manager
o City Attorney
o City Clerk
• Administration
o Finance
o Human Resources
• Public Safety
o Police
o Fire
• Public Works
• Community Development
• Community Services
• General Government
The following information is provided below in each department budget section:
• Mission;
• Major services and functions;
• FY 2024/25 key accomplishments;
• FY 2025/26 key priorities and projects;
• Significant special projects for FY 2026/27 – FY 2027/30; • Major changes in FY 2025/26 budget;
• Position summary;
• Budget summaries at the department and division levels; and • Major non-personnel expense details.
61

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets
Page intentionally blank
62

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Council

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

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

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

Goals

1. Safe and Resilient

2. Financially Stable

3. Vibrant and Beautiful

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

FY 2024/25 Key Accomplishments
• Recognized numerous individuals, community organizations, and causes for their contributions to Pinole and society
63

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Council
• Analyzed and approved a new five-year fire and emergency medical service agreement with the Contra Costa County Fire Protection District ("Con Fire") • Researched a potential local ballot measure to transition to a charter city and establish an increased real property transfer tax (RPTT) • Approved an Economic Development Strategy
• Approved a Communication and Engagement Plan
• Adopted a new City of Pinole Local Roadway Safety Plan (LRSP) • Approved a new 223-unit multifamily housing development on Fitzgerald Avenue ("Pinole Vista" apartment complex)
• Approved a preliminary design for the replacement of the San Pablo Avenue bridge between Pinole and Hercules
• Provided direction on and authorized the submittal of the draft 2023-2031 Housing Element Update
• Provided direction to staff on new City events, such as a Pinole Pride (civic/anniversary and LBGT) event in June 2023
• Provided direction on safety improvements on the Tennent Avenue corridor • Established a Project Labor Agreement (PLA) Ad Hoc Subcommittee • Improved the capital planning process by providing direction to staff on a capital projects prioritization methodology
• Authorized the sale of surplus City properties
• Adopted resolutions taking positions on key policy issues • Adopted ordinances changing City laws on certain key issues • Appropriated funding for a new Property and Facilities Master Plan • Provided funding and direction on transportation safety capital projects FY 2025/26 Key Priorities and Projects
• Create new or updated ordinances to support a safe, healthy, and prosperous community
• Continue to recognize individuals, organizations, and causes through proclamations and resolutions
• Continue to advocate for the City in regional and State policy matters • Continue to review and approve City policies and service models that will improve City efficiency and effectiveness
• Provide leadership and oversight of the implementation of the Strategic Plan • Consider development applications that will improve the community • Provide direction and adopt updates to the City General Plan Safety and Health and Environmental Justice elements
• Create an updated Long-Term Financial Plan that determines how to address the City’s unfunded liabilities
• Establish a process to quickly respond to advocacy opportunities regarding proposed State legislation
• Direct staff on the redevelopment of “Community Corner” (lot at the corner of San Pablo Avenue and Tennent)
• Review City’s use of its Section 115 Pension Trust
64

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Council
• Continue to expand relationships with elected officials in neighboring cities, special districts, and at the State and federal levels
Significant Special Projects for FY 2026/27 through FY 2029/30 • Create new or updated ordinances to support a safe, healthy, and prosperous community
Major Changes in FY 2025/26 Budget
There are no major changes in the FY 2025/26 budget compared to the FY 2024/25 budget.

Position Summary
There are no staff positions budgeted for the City Council department. Support to the City Council is provided by City staff budgeted in other departments, such as the City Manager, City Attorney, City Clerk, and others.
65

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Council

CITY COUNCIL BUDGET SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 209,697 217,993 115,342 241,089 213,700 (27,389) -13% Measure S 2014 - 106 - 9,202 - - - - 0%
Total 209,697 227,194 115,342 241,089 213,700 (27,389) -13%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages -401 45,581 33,883 27,168 33,750 43,050 9,300 22% Employee Benefits - 410 42,818 49,760 42,754 57,559 61,219 3,660 6% Total Personnel 88,399 83,643 69,922 91,309 104,269 12,960 12% Services and Supplies
Professional & Administrative Services - 139,226 142,558 56,651 166,305 128,255 (38,050) -30% Other Operating Expenses -43 1,384 1,632 1,017 1,030 1,375 345 25% Total Services and Supplies 140,609 144,189 57,668 167,335 129,630 (37,705) -29% Capital Outlay
Asset Acquisition/Improvement - 47 - 15,000 - - - - 0%
Total Capital Outlay - 15,000 - - - - 0%
Indirect Cost Allocations
Administrative Credits - 46121 (21,392) (18,525) (14,666) (19,785) (23,224) (3,439) 15% General Liability Insurance - 46201 2,082 2,887 2,418 2,230 3,025 795 26% Total Indirect Cost Allocations (19,311) (15,638) (12,248) (17,555) (20,199) (2,644) 13% Total 209,697 227,194 115,342 241,089 213,700 (27,389) -13%

EXPENDITURES BY PROGRAM
City Council - 110 209,697 227,194 115,342 241,089 213,700 (27,389) -13% Total 209,697 227,194 115,342 241,089 213,700 (27,389) -13% 66

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Council

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
42101 Professional Services $ 10,000 $ 10,000
City Council Retreat/Planning Workshop $ 10,000
42201 Office Expense $ 500 $ 1,200
4230X Travel and Training $ 64,130 $ 25,380
ABAG Delegate $ 250
CCC Mayor's Conference monthly dinners (24 @ $70) 1,680 Council Member 1 Discretionary Travel/Training Allocation 4,250 Council Member 2 Discretionary Travel/Training Allocation 4,250 Council Member 3 Discretionary Travel/Training Allocation 4,250 Council Member 4 Discretionary Travel/Training Allocation 4,250 East Bay Division meetings (12 @ $50) 600
Mayor Discretionary Travel/Training Allocation 4,250
Mayor travel expenses 600
Other identified City sponsored events 250
Various dinners/award ceremonies 750
42401 Memberships $ 23,485 $ 23,485
ABAG dues $ 5,500
Contra Costa Mayor's Conference membership & exp. 1,400 LAFCO dues 6,300
League of CA Cities 7,685
League of California Cities East Bay Division 400
National League of Cities 1,700
Other Memberships 500
42514 Special Department Expense $ 68,190 $ 68,190
City Council meetings recorded by PCTV $ 56,490
Mayoral Celebration expense 400
Misc. supplies and food for meetings 1,000
Other special department expenses 1,000
Stipends for High School Student Internship Program (up to 2) 8,700 West County Mayor's Breakfast meetings 600
Total Professional/Administrative Services $ 128,255
4310X Utilities $ 1,030 $ 1,375
Gas/Electric $ 1,300
Water 75

67

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Council
Page intentionally blank
68

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Treasurer

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

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

FY 2024/25 Key Accomplishments
• Collaborated with the Finance Director to provide quarterly investment reports to the City Council and to achieve the Investment Policy priorities of safety, liquidity, and yield
• Collaborated with the Finance Director to ensure that all City funds were received, deposited, disbursed, and invested effectively in accordance with the City’s Investment Policy and GAAP
FY 2025/26 Key Priorities and Projects
• Continue to collaborate with the Finance Director on investment management and treasury functions
Major Changes in FY 2025/26 Budget
There are no major changes in the FY 2025/26 budget compared to the FY 2024/25 budget.

Position Summary
There are no staff positions budgeted for the City Treasurer department. Support to the City Treasurer is provided by City staff budgeted in other departments, primarily the Finance Department.
69

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Treasurer

CITY TREASURER BUDGET SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 8,268 9,681 7,473 10,148 9,990 (158) -2% Total 8,268 9,681 7,473 10,148 9,990 (158) -2%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 7,306 3,024 2,192 3,000 3,000 - 0% Employee Benefits - 410 2,860 7,552 5,514 7,519 7,295 (224) -3% Total Personnel 10,166 10,576 7,706 10,519 10,295 (224) -2% Services and Supplies
Professional & Administrative Services -
42 459 697 456 760 760 - 0%
Total Services and Supplies 459 697 456 760 760 - 0%
Indirect Cost Allocations
Admin Credits - 46121 (2,542) (1,849) (905) (1,329) (1,276) 53 -4% General Liability Insurance - 46201 185 257 215 198 211 13 6% Total Indirect Cost Allocations (2,357) (1,592) (690) (1,131) (1,065) 66 -6% Total 8,268 9,681 7,473 10,148 9,990 (158) -2%

EXPENDITURES BY PROGRAM
City Treasurer - 113 8,268 9,681 7,473 10,148 9,990 (158) -2% Total 8,268 9,681 7,473 10,148 9,990 (158) -2%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
42301 Travel & Training $ 400 $ 400
Misc. training $ 400
42401 Memberships $ 110 $ 110
CSMFO Dues $ 110
42506 Bonds $ 250 $ 250
Bond for City Treasurer position $ 250
Total Professional/Administrative Services $ 760
70

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager

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

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

FY 2024/25 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Supported the City Council in its development of policy on key community issues • Supported City departments in the implementation of a number of process improvements and new policies
• Worked with local, regional, State, and federal agencies to advance Pinole's interests
• Created written policies and procedures on numerous administrative matters 71

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager
• Launched a new website, City Seal, logo and branding guidelines • Implemented a new voice over internet protocol (VOIP) phone system Strategic Plan Strategies
• Implemented many IT projects, including significantly improving network security • Continues to expand communication and engagement with the community through the use of new tools and techniques
• Increased engagement with community and civic organizations, neighboring cities, and special districts
• Launched a new website Content Management System (CMS) and mobile application
FY 2025/26 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) • Complete the transition to an Internal IT Department
• Continue developing innovative strategies for communication and engagement • Develop Real Estate/Property Master Plan Strategy
• Create additional revenue proposals for Council’s approval and direction • Launch Citizen’s Academy
Strategic Plan Strategies
• Complete the Strategic Plan strategy of developing an interagency legislative advocacy program (Goal 4, Strategy 7)
• Complete priority projects as outlined in the 2021/22-2025/26 Information Technology (IT) Plan
Significant Special Projects for FY 2026/27 through FY 2029/30 • Complete Strategic Plan strategies
• Support Pinole Community Television in the implementation of its PCTV Strategy • Implement a Citizens Academy
Major Changes in FY 2025/26 Budget
The City Manager Department has reduced its Professional Services budget across all its divisions due to bringing several services in-house. The Information Technology division budget includes a number of projects identified in the City’s IT Plan, as well as new one-time and ongoing operational costs associated with the transition to an internal IT Department. The City Manager Department is also taking on the real estate division, and some of the grant writing.
72

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager
Also, the Administrative Assistant position has been fully allocated to the Finance Department beginning FY 2025/26.

Position Summary
Position 2021/22 2022/23 2023/24 2024/25 2025/26
City Manager 1.00 1.00 1.00 1.00 1.00
Communications Director 0.00 0.00 0.00 0.00 1.00
Information Technology Manager 0.00 0.00 0.00 0.00 1.00 Information Technology Technician 0.00 0.00 0.00 0.00 0.00 Management Analyst 1.00 0.00 0.00 0.00 0.00
Assistant to the City Manager 0.00 1.00 1.00 1.00 0.00
Administrative Assistant 1.00 1.00 0.20 0.20 0.00
Total 3.00 3.00 2.20 2.20 3.00
73

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager

CITY MANAGER BUDGET SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 567,995 535,472 440,359 708,857 531,763 (177,094) -33% Total 567,995 535,472 440,359 708,857 531,763 (177,094) -33%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 443,050 549,274 355,906 556,071 465,606 (90,465) -19% Overtime - 402 3,813 4,686 4,242 342 - (342) -100%
Employee Benefits - 410 320,989 202,877 154,307 296,939 145,569 (151,370) -104% Total Personnel 767,852 756,837 514,454 853,352 611,175 (242,177) -40% Services and Supplies
Professional & Administrative Services -
42 164,870 85,637 86,196 203,980 91,580 (112,400) -123% Other operating Expenses - 43 1,892 2,224 1,394 1,425 1,675 250 15% Total Services and Supplies 166,762 87,862 87,590 205,405 93,255 (112,150) -120% Indirect Cost Allocations
Admin Credits - 46121 (396,897) (351,673) (199,760) (385,020) (205,383) 179,637 -87% General Liability Insurance - 46201 29,629 42,230 38,075 35,120 32,716 (2,404) -7% Total Internal Cost Allocations (367,268) (309,443) (161,685) (349,900) (172,667) 177,233 -103% Capital Outlay
Asset Acquisition/Improvement - 47 649 216 - - - - 0%
Total Capital Outlay 649 216 - - - - 0%
Total 567,995 535,472 440,359 708,857 531,763 (177,094) -33%

EXPENDITURES BY PROGRAM
City Manager - 111 567,995 535,472 440,359 683,431 531,763 (151,668) -29% Total 567,995 535,472 440,359 683,431 531,763 (151,668) -29%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
42101 Professional Services $ 154,000 $ 154,000
Communication and Engagement Consulting $ 40,000
EOP Training (citywide) 20,000
DEI Consulting 40,000
Graphic Art Services 6,000
Misc. Consulting 20,000
Procurement and Research Services 28,000
74

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager
42107 Equipment Maintenance $ 100 $ 100
$ 100
42201 Office Expense $ 35,955 $ 35,955
Copier Supplies $ 1,000
Mass Mailing Services 17,255
Misc Office Expense 800
Office Supplies 8,000
Other Office Expenses 5,000
Outreach Materials (branded) 3,500
42203 UPS/FedEx/Misc Shipping 400
4230X Travel and Training $ 7,300 $ 7,300
League of Cities or Other Trainings $ 1,600
Mayor's Conference monthly dinners 600
Miscellaneous Meetings 1,200
Other Misc. Training 1,500
League of Cities or other training related travel 2,400 42401 Memberships $ 3,875 $ 3,875
Bay Area News Group Subscription $ 550
CAPIO Membership 200
CCC Public Managers Association 500
CCMF Membership 200
ICMA Membership 2,150
MISAC Membership 200
Municipal Management Association (MMANC) 75
42506 Bonds $ 350 $ 350
Bonds (CM & ACM) $ 350
42514 Special Department Expense $ 2,400 $ 2,400
Flowers for funerals and Special Occations $ 300
Miscellaneous 2,000
Notary Fees and Supplies 100
Total Professional/Administrative Services $ 203,980
4310X Utilities $ 1,425 $ 1,425
43103 Gas/Electric $ 1,300
43102 Water 125

75

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager

INFORMATION SYSTEMS BUDGET SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 901,644 965,862 681,344 1,068,542 974,162 (94,380) -10% Recreation Fund - 209 70,113 85,005 61,813 131,321 93,637 (37,684) -40% Building and Planning Fund - 212 139,817 376,581 168,312 179,734 213,810 34,076 16% Sewer Enterprise Fund - 500 75,936 106,538 71,702 161,263 116,502 (44,761) -38% Cable Access TV Fund - 505 35,051 84,680 21,472 65,903 36,667 (29,236) -80% Total 1,222,561 1,618,665 1,004,644 1,606,763 1,434,779 (171,984) -12%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 - - - - 138,362 138,362 100%
Overtime - 402 - - - - - - 0%
Employee Benefits - 410 - - - - 56,575 56,575 100%
Total Personnel - - - - 194,937 194,937 100%
Services and Supplies
Professional & Administrative Services -
42 716,266 762,926 808,849 1,174,699 1,017,059 (157,639) -15% Other Operating Expenses - 43 221,846 250,896 113,317 149,966 168,618 18,652 11% Total Services and Supplies 938,111 1,013,822 922,166 1,324,665 1,185,677 (138,988) -12% Capital Outlay
Asset Acquisition/Improvement - 47* 217,868 576,293 57,465 228,984 196,952 (32,032) -16% Total Capital Outlay 217,868 576,293 57,465 228,984 196,952 (32,032) -16% Debt Service
Debt Principal - 48101 108,731 111,927 - - - - 0%
Debt Interest - 48102 13,017 7,261 - - - - 0%
Total Debt Service 121,748 119,188 - - - - 0%
Indirect Cost Allocations
Administrative Credits - 46121 - - - - (204,638) (204,638) 100% Administrative Debits - 46122 22,726 35,577 30,328 42,921 52,149 9,228 18% General Liability - 46201 - - - - 9,722 9,722 100%
Information Systems (IS) Charges -
46124 (1,222,561) (1,618,665) (1,002,283) (1,596,763) (1,434,779) 161,984 -11% Total Indirect Cost Allocations (1,199,835) (1,583,088) (971,955) (1,553,842) (1,577,546) (23,704) 2% Total 77,892 126,215 7,676 (193) 21 214 0%

EXPENDITURES BY PROGRAM
Information Systems - 118 1,100,813 1,625,692 1,009,958 1,596,763 1,434,779 (161,984) -11% Total 1,100,813 1,625,692 1,009,958 1,596,763 1,434,779 (161,984) -11% *See CIP

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
42101 Professional Services $ 638,055 $ 421,400
ClientFirst Trackit Support $ 75,000
Cybersecurity Assessment/upgrades 15,000
Digitizing Records Citywide 102,000
Ewaste Disposal 2,400
Misc. IT Consulting/projects/assessment (carryover) 50,000 Network Infrastructure/upgrades 60,000
Precision IT Managed Services 102,000
Website Improvements and Custome Integration 15,000
76

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager
42105 Network Maintenance $ 77,951 $ 113,548
Network servers and hardware maintenance, including professional callouts.

AWS hosting for Smart Geotech $ 1,910
Data backup protection for City Hall servers 24,190
Data backup protection for Public Safety servers 21,890 Firewall Maintenance for Public Safety 1,967
Ran Cal-ID Contra Costa County 34,650
SaaS Cloud Backup 5,400
Sophos Firewall Annual Maintenance & Support CH 4,560
Sophos Endpoint Protection for workstations and servers 12,721 Website Annual Hosting 4,560
Wi-Fi Service 1,700
42106 Software Maintenance $ 260,186 $ 271,472
Applicant Tracking System (NeoGov) 6,000
ArcGIS 5,000
Axon Cloud Storage for PD body cameras 16,391
BlueBeam Annual Maintenance 1,820
Comms Video Editing Software 2,085
CrimeView desktop support 3,277
Critical Reach maintenance 545
ESRI- Ainfo, Aedito, Aview maintenance 21,855
FileOnQ Support & maintenance 4,476
GreenHalo (Waste Tracking) 2,100
Laserfiche Annual Maintenance/License 16,148
OCV LLC Mobile Application 9,990
Onboarding System License (NeoGov) 6,000
OpenGov 16,000
PD Computer Mgmt. Software 2,403
Public Records Management (GovQA) 6,180
Public Input Engagement Software 15,575
RecDesk Software 5,562
RS Means Data 2,040
Selectron Software Annual 12,000
Trackit Software Annual 42,800
Tyler Incode License & Maintenance 68,000
Versatile Express & Retention Support (Zasio) 4,505
Zoll Fire RMS Support (Station 73) 720
42107 Equipment Maintenance $ 48,252 $ 33,121
Copier Lease and Maintenance (Xerox) $ 30,000
Mailing System Meter Lease (Pitney Bowes) 2,060
Printer Repair Service 1,061
42203 Shipping and Mailing $ 18,110 $ 18,110
Citywide Postage & Shipping $ 16,000
Postage Equipment 2,110
42510 Software Purchase & Subscriptions $ 132,145 $ 159,409 Adobe Acrobat $ 10,148
Agenda Management Software 19,491
Canva Teams Subscription 1,500
Copware Site License 300
Docusign Subscription 26,000
IT Helpdesk Software 3,900
IT Opts Management Software 12,000
Livescan maintenance 10,609
ManageEngine MDM (PD) 2,245
Microsoft Visio 3,280
Mobile Devise management 3,000
Office 365 G3 License (140 Licenses) 43,200
PD background checks (TLO, Transunion) 1,400
Pinole Municode 500
Realquest maintenance 9,000
Social Media Archiving/mgmt solution 5,000
YouTube Premier subscriptions 336
Zoom Licenses (21 users, 4 webinar) 7,500
Total Professional/Administrative Services $ 1,017,059
43101 Communications $ 149,966 $ 168,618
AT&T voice service $ 25,300
Global Wireless Communications 1,400
Tiny Tots solar 618
Verizon cell service 71,400
VOIP Telecom Service 33,000
43105 Cable 2,500
43106 Citywide Internet Services 24,800
43106 Internet service for the Corp Yard
77 9,600

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager
47102 Computer Equipment $ 228,984 $ 196,952
Conference Room/Lobby Monitors and Computeres $ 11,452
Emergency Power to City Hall, UPS refresh 47,000
Livescan Machine Replacement 6,000
Refresh EOC System 25,000
Replace 43 workstations 107,500

INFORMATION SYSTEMS CHARGES FOR COMMUNICATION & TECHNOLOGY 46124 IS Charges for Communication & Technology $ (1,596,763) $ (1,434,779) Finance [100-115] $ (9,033)
General Government [100-117] (364,263)
Police Services [100-222] (373,051)
Police Dispatch [100-223] (66,790)
Fire [100-231] (4,021)
Public Works [100-341] (151,887)
Code Enforcement [100-465] (5,116)
Community Services [209-551] (93,637)
Planning [212-461] (5,116)
Development Services [212-462] (208,694)
Sewer WPCP [500-641] (67,734)
Sewer Collection (CY) [500-642] (48,768)
PCTV [505-119] (36,667)
78

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager

PINOLE COMMUNITY TELEVISION
The PINOLE COMMUNITY TELEVISION is a division of the City Manager’s Office. PCTV is comprised of the following subdivisions:
• Administration and Programs: and
• Public Broadcasting
Mission
The mission of Pinole Community Television (PCTV) is to enhance civic engagement, government transparency, and community storytelling through accessible media resources. We provide high-quality video production, broadcasting, and digital media services to support the City of Pinole, local agencies, and community organizations in sharing important information, public meetings, and local stories. Through hands-on training and production opportunities, PCTV empowers community members to stay informed, engage in local government, and contribute to a vibrant, connected community.

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

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

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

PCTV provides high quality audio, visual, and production services to City departments.

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

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

As part of a renewed department strategy, PCTV is evolving into a dynamic hub for local media, civic engagement, and community connection. Expanding beyond traditional 79

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager
government broadcasts, PCTV will provide a diverse range of services, including local news coverage, community-driven content, and public access programming. By integrating professional video production, digital media resources, and workforce development opportunities, PCTV will support local businesses, organizations, and residents in sharing their stories and staying informed.

The department generates revenue primarily through internal billing of services provided to City departments, franchise fees, contract service fees, and donations. PCTV is in the process of identifying additional sources of revenue, such as equipment rentals, sponsorships, grant funding and partnerships.

FY 2024/25 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • PCTV staff continues to maintain operations.
• Completed a community needs assessment (PCTV Survey); gathered feedback from over 170 participants to identify broadcast, programming, community media, production (and other) services and programs desired by the community. • Initiated the development of a PCTV Strategy using in-house staff. • Successfully implemented Master Control Automation system and Closed Captioning.
• Successfully developed the Pinole Community TV application, with streaming available on Roku, Amazon Fire, and Apple TV.
• Continues to provide quality drone photo and video documentation of Pinole. • Completed the conversion of the Pinole Council Chambers to High-Definition (HD) quality.
• Completed another full year of The Beat of Pinole a Mayoral update broadcast and continued production of monthly episodes.
• Managed the resources to facilitate the Movies in the Park. • Completed E-waste disposal of obsolete tools.
• Covered and broadcasted the Fourth of July Celebration, National Night Out, Tree Lighting ceremony, The Pinole Classic Car Show, Pride & Juneteenth Celebration.
• Reviewed and updated hourly rates and fees. Established a fee list for equipment rentals and services.

Strategic Plan Strategies
• Continues to support and enhance the Communication and Engagement Plan.

FY 2025/26 Key Priorities and Projects
80

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager
Baseline Work (Including Staff-Initiated Special Projects) • Maintain PCTV’s on air status and coverage of Pinole Government meetings. • Hire and train cable technicians.
• Continue to replace obsolete equipment and dispose of e-waste • Complete the PCTV Strategy to define mission, activities, staffing, equipment, and fee structure.
• Ensure accessibility compliance for both cable and web streaming content.

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

Significant Special Projects for FY 2026/27 through FY 2029/30 • Begin implementation of the PCTV Strategy, which will include:
o Community-focused service delivery model
o Sponsorship Program
o Volunteer and Internship Programs
o Fiscally sustainable programs and funding
o Improved access to community media and local government • Facilitate the projector/screen replacement and camera in the council chambers.

Major Changes in FY 2025/26 Budget
The exponential need to replace costly equipment that has far outlived its useful life expectancy prompted PCTV to create the FY 2024/25 budget by sourcing unused PEG funds that date back to 2016. PEG funds are either franchise equipment funds or PEG fees that were not expended for PEG uses in prior years, but are designated to be used specifically for Public, Educational, or Governmental access related expenses.

Last year, PCTV created a three-year equipment plan to fund the conversion to HD and replace items that have outlived their useful life expectance. The plan includes the upgrading of the display wall or projector screen to a video display wall system, replacement of the Character Generators (graphics for live coverage, meetings), wireless audio systems for the Chambers, updated assisted listening systems meeting the ADA requirements, editing tools, a variety of HD components, and more. The plan also includes enhancements to mobile production equipment that will improve coverage of City and community events and allow for ease of use for public access in alignment with the PCTV Strategy.

PCTV has reconciled revenue entries to reflect the current client base which has resulted in decreased revenue projections for FY 2024/25. PCTV has developed a service agreement template that can be used for fee-for-service requests that will allow for greater flexibility for future clients. PCTV is also working to add value to its existing services by 81

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager
expanding viewership to internet streaming channels (such as Apple TV) and by providing high-definition and high-quality video production with newer equipment.

Position Summary
Position 2021/22 2022/23 2023/24 2024/25 2025/26
Cable Access Coordinator 1.00 1.00 1.00 1.00 1.00
Cable Access Technician 1.00 1.00 1.00 1.00 1.00
Cable Equipment Operators,
PT/Temp 0.75 0.75 0.75 0.75 0.75
Total 2.75 2.75 2.75 2.75 2.75
82

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager

CABLE ACCESS TV

EXPENDITURE SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
Cable Access Television Fund - 505 502,606 555,518 426,746 748,883 647,621 (101,262) -16% Total 502,606 555,518 426,746 748,883 647,621 (101,262) -16%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages -401 225,354 233,840 159,396 248,443 247,964 (479) 0% Overtime - 402 1,218 1,255 1,345 4,044 4,044 - 0%
Employee Benefits - 410 172,981 184,493 161,792 228,044 239,500 11,456 5% Total Personnel 399,553 419,589 322,533 480,531 491,508 10,977 2% Services and Supplies
Professional & Administrative Services - 42 10,052 4,724 1,855 27,170 34,984 7,813 22% Other Operating Expenses - 43 6,995 6,727 9,657 6,818 6,818 - 0% Materials & Supplies - 44 128 - - 350 350 - 0%
Total Services and Supplies 17,174 11,451 11,512 34,338 42,151 7,813 19% Capital Outlay
Asset Acquisition/Improvement - 47 14,063 2,075 53,137 151,425 49,355 (102,070) -207% Total Capital Outlay 14,063 2,075 53,137 151,425 49,355 (102,070) -207% Indirect Cost Allocations
Admin Credits - 46121 (145,623) (157,411) - - - - 0%
Admin Debits - 46122 167,113 176,869 - - 10,232 10,232 100% IS Charges - 46124 35,051 84,680 21,472 65,903 36,667 (29,236) -80% Legal Charges - 46126 784 - - - - - 0%
General Liability Insurance -46201 14,492 18,266 18,091 16,686 17,708 1,022 6% Total Indirect Cost Allocations 71,816 122,404 39,563 82,589 64,607 (17,982) -28% Total 502,606 555,518 426,746 748,883 647,621 (101,262) -16%

EXPENDITURES BY PROGRAM
Cable Access Television 502,606 555,518 426,746 748,883 647,621 (101,262) -16% Total 502,606 555,518 426,746 748,883 647,621 (101,262) -16% [1] PEG funded
83

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Manager

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
42101 Professional Services $ 12,000 $ 12,000
Marketing Strategies and Development $ 12,000
42106 Software Maintenance $ 1,805 $ 5,940
Telvue subscription $ 5,940
42107 Equipment Maintenance $ 3,516 $ 3,516
Equipment repair $ 422
Equipment repair parts 2,813
Loaner equipment 281
42108 Maintenance Structure/Imp $ 2,721 $ 2,721
Cleaning supplies $ 500
Elevator maintenance 1,200
HVAC maintenance 800
Pest control 221
42201 Office Expense $ 400 $ 520
4230X Travel and Training $ 3,923 $ 906
Alliance for Community Media Convention $ -
NAB Convention for two employees -
Other Travel and Training 906
42514 Special Department Expense $ 2,805 $ 9,380
Closed Captioning $ 3,575
Misc. specialized supplies 1,191
Other special department expenses 4,014
Uniforms/PCTV branded shirts/hats 600
Total Professional/Administrative Services $ 34,984
4310X Utilities $ 5,517 $ 5,517
43103 Gas and Electric $ 5,002
43102 Water 515
43201 Property Taxes $ 1,301 $ 1,301
$ 1,301
44301 Fuel $ 350 $ 350
47101 Equipment $149,420 47,350 $
8K Control room switcher $ 12,000
AI Editing Tools 900
DSLR Still Camera/video 4,000
Hand-held Field Cameras (SD Card) 1,000
Hand-held Ozmo Camera w/clip on mic 1,000
Monitors Upgrade and Multiview Processor 950
Multi-camera Flay Pack 10,000
Podium with Built-in Speakers and Mic 1,000
Professional PA Equipment 11,000
Streaming Encoder for Mobile Broadcast 4,500
Waveform Monitor/Conversion software 1,000
47103 Furniture $2,005 2,005 $
Office desk chairs $ 605
Studio furniture 1,400
84

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Attorney

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

Major Services and Functions
The City Attorney is the Chief Legal Officer for the City. The City Attorney provides legal advice to the City Council, City officials, and staff. The City Attorney prepares and reviews ordinances, resolutions, and contracts for City Council consideration, and represents the City in legal actions, both affirmative claims and defense of claims brought against the City. The City Attorney also serves as general counsel for the Successor Agency for the Redevelopment Agency. The City Attorney plays a key role in risk management for the City of Pinole advising on legal compliance and best practices to limit liability for the City.

The City Attorney prepares legal opinions at the request of the City Council and staff as needed and advises on all legal issues related to the City. The City Attorney is a strategic advisor to the City Council and staff assisting in the implementation and execution of the City’s goals and objectives.

FY 2024/25 Key Accomplishments
• Advised the City on legal process, special legislation and requirements for sales tax ballot measure and successful passage and implementation of Measure I. • Assisted in preparation of ordinances, Zoning Code updates and resolutions to implement requirements for City Housing Element.
• Provided legal assistance and advice in labor negotiations, grievances, employment, benefits, and HR related issues, and onboarding of new City Manager.
• Managed and coordinated City defense, and affirmative litigation, to advance claims resolution, settlement and final judgment.
• Provide legal advice and representation to the City on development projects including multi-family housing developments, Pinole Shores II, and the sale of former RDA properties.
• Advised City on code enforcement actions and abatement warrants. • Provide training on ethics, conflicts of interest and election related issues to the City Council, Commissioners, and staff.

FY 2025/26 Special Projects
• Assist with the negotiation of solid waste Franchise Agreement and related Prop 218 approval process.
• Advise City Manager and City Council on options for City revenue measures. 85

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Attorney
• Provide legal assistance and advice in labor negotiations, grievances, employment, benefits, and HR related issues, as well as liability avoidance management practices.
• Provide legal advice and representation to the City on development projects including multi-family housing developments, Pinole Shores II, and the sale of former RDA properties.
• Advise City on code enforcement processes and procedures. • Provide training on ethics, conflicts of interest and election related issues to the City Council, Commissioners, and staff
Significant Special Projects for FY 2026/27 through FY 2029/30

• Continue to update the Pinole Municipal Code to comply with evolving legal requirements, best practices, and City Council directives. • Provided advice and counsel regarding compliance with new State laws to facilitate the development of housing, and assist the City with completion of the updated Housing Element.

Major Changes in FY 2025/26 Budget
Anticipating the amount of legal services needed by the City in any given year is difficult. The rates for City Attorney legal services are as set forth in the contract approved by the City Council on March 5, 2024. Some legal costs incurred by the City are reimbursed to the General Fund and are not reflected in the proposed budget. Those include, but are not limited to, code enforcement, development projects and property dispositions, and successful defense of claims that have prevailing party attorney fee provisions. These reimbursements will help offset the actual cost of legal services for the City.

Position Summary
No personnel are directly assigned to this department. Legal services are provided to the City by a private law firm on a contract basis.
86

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Attorney

CITY ATTORNEY BUDGET SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 330,354 229,817 309,335 297,031 305,965 8,934 3% Total 330,354 229,817 309,335 297,031 305,965 8,934 3%

EXPENDITURES BY CATEGORY
Legal Services
Attorney Services - 42102 899,583 662,442 401,959 581,131 598,565 17,434 3% Total Legal Services 899,583 662,442 401,959 581,131 598,565 17,434 3% Indirect Cost Allocations
Administrative Credits - 46121 (569,229) (432,626) (92,623) (284,100) (292,600) (8,500) 3% Total Indirect Cost Allocations (569,229) (432,626) (92,623) (284,100) (292,600) (8,500) 3% Total 330,354 229,817 309,335 297,031 305,965 8,934 3%

EXPENDITURES BY PROGRAM
City Attorney - 114 330,354 229,817 309,335 297,031 305,965 8,934 3% Total 330,354 229,817 309,335 297,031 305,965 8,934 3%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
42102 Attorney Services - General Fund $ 581,131 $ 598,565 General legal services for FY 2025/26 $598,565
87

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Attorney
Page intentionally blank
88

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Clerk

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

Major Services and Functions
The City Clerk is an appointed officer by the City Council and is responsible for preparing agenda packets, producing the official records of Council decisions, maximizing public access to municipal government, ensuring transparency to the public, and is the official custodian of the records of the City. The City Clerk serves as the Elections Official of the City and conducts all City elections; acts as a Compliance Officer for federal, state, and local statutes including the Political Reform Act, the Brown Act, and the Public Records Act. Some specific functions of the City Clerk’s office include the following:
• Provide accurate and timely minutes for the City Council and Finance Subcommittee
• City Council and Finance Sub-Committee agenda packet management • Serve as Elections Official and conduct all City elections in compliance with the CA Elections Code
• Coordinate Citywide Records Management Program and conduct semi-annual audit
• Streamline the paperless filing and electronic submission of Form 700 for FPPC filers
• Administration of the City’s Public Records Act Program • Codification of Pinole municipal code
• Provide excellent customer service to members of the community & staff FY 2024/25 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) ● Implemented a new agenda management and streaming platform for public meetings
● Implemented a new Commissioner Appreciation event
● Conducted recruitment process for various City advisory commissions ● Maintained the City Council legislative record including processing of 99 resolutions, 6 ordinances and 59 proclamations
● Improved tracking procedures for contract routing, claims, and other legal notices 89

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Clerk
● Oversaw and facilitated response to city-wide public records requests ● Partnered with the American Red Cross to host a staff and community blood drive
● Improved application procedures for Boards and Commissions by implementing an online application process that would also retain and track volunteer interest for future recruitments
FY 2025/26 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) ● Implement online filing system for financial disclosure forms required by the FPPC (Campaign and Code-Designated Filers)
● Improve recruitment tools for Boards & Commissions
● Revamp the Citywide Records Management program
● Create training program for Commission staff liaisons ● Implement new City-wide Retention Schedule and work with all departments to improve records practices
● Update City Clerk Department administrative policies and procedures Significant Special Projects for FY 2026/27 through FY 2029/30 • Improve City-wide Records Management Program by working with departments to assess needs, digitize records, and improve retention and destruction practices Major Changes in FY 2025/26 Budget
The City Clerk budget for FY 2024/25 does not include any significant changes relative to the FY 2023/24 budget.

Position Summary
Position 2021/22 2022/23 2023/24 2024/25 2025/26
City Clerk 1.00 1.00 1.00 1.00 1.00
Deputy City Clerk 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 0.48 1.00 1.00 1.00 1.00
Total 2.48 3.00 3.00 3.00 3.00
90

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Clerk

CITY CLERK BUDGET SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 511,112 615,496 567,190 731,224 731,395 171 0% Total 511,112 615,496 567,190 731,224 731,395 171 0%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 334,435 388,219 303,719 403,272 409,363 6,091 1% Employee Benefits- 410 115,140 174,302 158,771 192,621 209,258 16,637 8% Total Personnel 449,575 562,521 462,490 595,893 618,621 22,728 4% Services and Supplies
Professional &Administrative Services - 67,200 45,736 74,815 107,080 82,060 (25,020) -30% Other Operating Expenses - 43 2,052 2,415 1,511 1,600 1,950 350 18% Total Services and Supplies 69,252 48,151 76,326 108,680 84,010 (24,670) -29% Capital Outlay
Asset Acquisition/Improvement - 47 - 15,627 - - - - 0%
Total Capital Outlay - 15,627 - - - - 0%
Indirect Cost Allocations
Admin Credits - 46121 (37,095) (40,999) - - - - 0%
Admin Debits - 46122 7,707 - - - - - 0%
General Liability Insurance - 46201 21,672 30,194 28,375 26,651 28,764 2,113 7% Total Internal Cost Allocations (7,716) (10,804) 28,375 26,651 28,764 2,113 7% Total 511,112 615,496 567,190 731,224 731,395 171 0%

EXPENDITURES BY PROGRAM
City Clerk - 112 511,112 615,496 567,190 731,224 731,395 171 0% Total 511,112 615,496 567,190 731,224 731,395 171 0%
91

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-City Clerk

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
42101 Professional Services $ 55,300 $ 40,350
Citywide historical records project support $ 11,300
Meeting minutes transcription 20,000
Netfile- Campaign Filling & Commission Support 7,050
Pinole Municipal Code codification and update 2,000
42201 Office Expense $ 1,600 $ 1,600
Misc. office expenses & proclamations and certificates $1,600 4230X Travel and Training $ 6,365 $ 10,225
CCAC Annual Conference (2) $ 1,050
City Clerk's New Law/Election Seminar/Misc. Training (2) 2,400 IIMC Annual Conference 675
Regional Trainings (CCAC) (4) -
Technical Training for Clerks -
42302 Travel expense/Mileage 5,500
42303 Meal allowance 600
42401 Memberships $ 1,210 $ 1,210
CCAC Dues (2) $ 520
IIMC Member Dues (2) 540
MMANC Member dues (2) 150
42506 Bonds $ 175 $ 175
42514 Special Department Expense $ 42,430 $ 28,500
Boards & Commissions Recognition Event $ 3,500
Election 22,500
Public Notices 2,500
Total Professional/Administrative Services $ 82,060
4310X Utilities $ 1,600 $ 1,950
Gas/Electric $ 1,800
Water 150
92

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Finance

FINANCE
Mission
The mission of the Finance Department is responsible for the overall financial management of the City. The Department’s core function is to secure the financial position by providing the City Council, City Management, staff, and the public with financial information necessary to ensure sound financial decisions and to ensure appropriate procedures to protect the City’s financial assets. This is accomplished through timely and effective preparation of the Annual Comprehensive Financial Report, Budget, quarterly financial and investment reports, and adequate financial controls.

Major Services and Functions
The Finance Department is responsible for accounting operations including accounts payable, accounts receivable, payroll processing, and audits; budget management and long-range financial planning; purchasing; treasury management; debt and bond administration; and business license administration.

FY 2024/25 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Adopted annual budget by June 30th
• Coordinated formal dissolution of the Successor Agency • Received California Society of Municipal Finance Officers Budget Excellence Award
• Received Government Finance Officers Association Excellence in Financial Reporting Award
• Received an unqualified opinion for annual financial statements • Implemented a more robust quarterly financial report which now includes more data
Strategic Plan Strategies
• Assisted with identifying, analyzing, and advancing revenue generating opportunities, including a potential revenue ballot measure for the November 2024 election
FY 2025/26 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) • Establish a comprehensive accounting manual as a desktop reference for staff 93

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Finance
• Enhance financial transparency by publishing high-level financial data on the City’s website
• Implement automated accounts payable system to pay vendors electronically and reduce/eliminate paper checks
Strategic Plan Strategies
• Assist with developing an approach to funding infrastructure maintenance and improvements
Other Council-Directed Special Projects
• Provide strategic support to other City departments in the advancement of Council-directed special projects
Significant Special Projects for FY 2026/27 through FY 2029/30 • Continue developing long-term strategic financial planning • Develop a participatory budget process
Major Changes in FY 2025/26 Budget
The only notable change to the Finance department budget for FY 2025/26 is the Administrative Assistant will be fully assigned to Finance, bringing the total FTE from 3.75 to 4.00.

Position Summary
Position 2021/22 2022/23 2023/24 2024/25 2025/26
Finance Director 1.00 1.00 1.00 1.00 1.00
Accountant 1.00 1.00 1.00 1.00 1.00
Accounting Specialist 1.00 1.00 1.00 1.00 1.00
Accounting Technician, PT 0.48 0.48 0.00 0.00 0.00
Administrative Assistant 0.00 0.00 0.75 0.75 1.00
Total 3.48 3.48 3.75 3.75 4.00
94

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Finance

FINANCE BUDGET SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 657,774 956,068 795,239 969,217 1,019,794 50,578 5% Measure S 2006 - 105 1,534 377 60 2,450 2,450 - 0%
Measure S 2014 - 106 2,434 977 960 2,450 2,450 - 0%
Pension Fund - 700 78,164 75,241 53,919 50,000 65,000 15,000 23% Total 739,907 1,032,662 850,178 1,024,117 1,089,694 65,578 6%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 424,010 465,866 376,367 496,333 593,278 96,945 16% Overtime - 402 10 1,062 - 2,707 2,500 (207) -8%
Employee Benefits - 410 178,355 189,256 174,032 168,717 345,337 176,620 51% Total Personnel 602,374 656,184 550,399 667,757 941,115 273,358 29% Services and Supplies
Professional & Administrative Services - 42 241,632 343,209 256,574 265,695 222,645 (43,050) -19% Other Operating Expenses - 43 5,179 6,091 3,817 4,800 5,500 700 13% Total Services and Supplies 246,812 349,300 260,391 270,495 228,145 (42,350) -19% Capital Outlay
Asset Acquisition/Improvement - 47 562 487 - - - - 0%
Total Capital Outlay 562 487 - - - - 0%
Indirect Cost Allocations
Admin Credits - 46121 (165,041) (180,003) (99,855) (123,592) (139,450) (15,858) 11% Admin Debits - 46122 7,707 126,931 87,597 154,785 - (154,785) -100% Information Systems (IS) Charges - 46124 11,630 30,764 14,697 12,643 9,033 (3,609) -40% Legal Charges - 46126 9,309 12,854 2,389 10,000 10,000 - 0% Insurance General Liability - 46201 26,554 36,144 34,560 32,029 40,851 8,822 22% Total Indirect Cost Allocations (109,841) 26,691 39,387 85,865 (79,566) (165,430) 208% Total 739,907 1,032,662 850,178 1,024,117 1,089,694 65,578 6%

EXPENDITURES BY PROGRAM
Finance - 115 739,907 1,032,662 850,178 1,024,117 1,089,694 65,578 6% Total 739,907 1,032,662 850,178 1,024,117 1,089,694 65,578 6%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
42101 Professional Services $ 162,505 $ 105,505
Auditing services $ 42,000
Brinks Armored Car service 2,800
CA Municipal Statistics (ACFR schedule) 500
Fee Study and Cost Allocation Plan 20,000
GASB 68 PERS Reports 1,750
Grant Research/Writing/Admin Svcs 16,000
HDL Property Tax Analysis 9,350
HDL Sales Tax Analysis 5,600
OPEB Valuation Report 2,000
Preparation of State Controller's reports 5,505
95

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Finance
42201 Office Expense $ 7,580 $ 7,580
Check stock $ 2,200
Miscellaneous office expenses 2,500
Printing services 1,680
Year-end tax forms 1,200
42203 Shipping & Mailing $ 5,000 $ 5,000
Mass mailing $ 5,000
4230x Travel and Training $ 2,100 $ 1,050
Staff training $ 1,050
-
42401 Memberships $ 710 $ 710
CMTA dues $ 95
CSMFO dues 225
GFOA dues 190
ICMA dues 200
42501 Bank Fees $ 20,000 $ 20,000
Mechanics Bank and Bank of the West fees $ 20,000
42506 Admin Exp/Bonds $ 250 $ 250
Bonds $ 250
42510 Software Subscription $ 11,995 $ 11,995
GovInvest labor module $ 10,000
Long-range forecasting software 1,995
42514 Special Department Expense $ 655 $ 655
GFOA ACFR review and certification $ 505
CSMFO budget review and award 150
Total Professional/Administrative Services $ 152,745
4310X Utilities $ 4,800 $ 5,500
43102 Water $ 500
43103 Electricity & Power 5,000
MEASURE S - 2006 FUND - 105
42101 Professional Services $ 2,450 $ 2,450
Measure S Audit (105) $ 1,200
Sales Tax Analysis 1,250
MEASURE S - 2014 FUND - 106
42101 Professional Services $ 2,450 $ 2,450
Measure S Audit (106) $ 1,200
Sales Tax Analysis 1,250
PENSION FUND - 700
42501 Bank Fees $ 50,000 $ 65,000
Bank fees $ 65,000
96

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Human Resources

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

Major Services and Functions
• Human Resources Administration and Risk Management – Provides support and strategic planning services to employees and departments in the development of organizational objectives; provides interpretation of City and department policies; reviews and evaluates work methods and procedures for improving organizational performance, enhancing services, and meeting goals. Administers the City’s risk management programs including general and employment liability and workers' compensation for on-the-job injuries.
• Labor Relations – Represents the City Council and City Manager on all labor negotiation and grievance matters with bargaining unit representatives of recognized employee organizations.
• Employee Relations – Provides guidance and counseling to employees; initiates, conducts and/or oversees investigations relative to disciplinary actions and complaints for City departments.
• Recruitment and Selection – Assists in the administration of the City’s Civil Service Merit System; facilitates selection procedures that produce diverse and skilled applicant pools; assures that all recruitment, hiring, placements, transfers, and promotions are made based on individual qualifications for the position. • Benefits Administration – Provides exceptional and affordable employee benefits for retirement, medical, dental, vision, wellness and safety, and employee assistance to attract and retain a qualified and highly skilled workforce. • Organizational Training and Development – Coordinates City-wide training including safety, mandated, educational, and development programs for City staff. • Classification and Compensation – Plans and conducts classification and organization studies; develops classification specifications; designs compensation systems that support and reinforce the City's long-range objectives as well as the culture, climate, and behaviors needed for the organization to be effective. 97

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Human Resources
FY 2024/25 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Conducted approximately 28 recruitments; reviewed over 800 applications. • Conducted five (5) classification studies.
• Facilitated the executive search recruitment efforts and onboarding for the City Manager, Police Chief, and Public Works Director.
• Facilitated six (6) workplace investigations.
• Initiated labor negotiations for successor memorandums of understanding for three bargaining units.
• Implemented an online total compensation survey platform in preparation for labor negotiations.
• Implemented an online new employee orientation/onboarding platform. • Surveyed employee benefits satisfaction levels and implemented effective modifications.
• Implemented an employee safety committee.
• Developed departmental procedures for the City’s Family Medical Leave Policy. • Developed a Customer Service Philosophy and Standards Administrative Policy. • Developed a Mandated Reporter Administrative Policy.
• Developed a Proper Utilization of Independent Contractors Administrative Policy. • Developed a Citizen’s Request, Concern, and Compliment Procedures Administrative Policy.
• Developed Catastrophic Leave Administrative Policy.
• Developed Tuition Reimbursement Procedure Administrative Policy. • Developed a Workplace Violence Prevention Plan/Policy. • Planned, coordinated, and facilitated de-escalation training for all staff. • Planned, coordinated, and facilitated customer service training for all staff. • Planned, coordinated, and facilitated numerous events for the City’s Public Service Employee Recognition Week.
• Restructured/enhanced employee vision benefit levels and negotiated a 13% premium cost savings.
• Migrated employee dental, vision, and life insurance plans and COBRA administration to PRISM JPA.

Strategic Plan Strategies
• Initiated implementation of the City’s Employee Talent Management Plan in accordance with the City’s Strategic Plan 2020 – 2025.
98

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Human Resources
FY 2025/26 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) • Implement successor memorandums of understand for three bargaining units and one unrepresented employee group.
• Digitize all personnel, benefits, workers’ compensation files. • Develop a supervisory academy in partnership with other cities in West County. • Implement “stay” interviews with annual performance evaluation process. • Establish a succession planning/mentoring process.
• Examine performance appraisal framework and goal planning for professional development.
• Implement outreach effort to increase employee knowledge of benefit offerings and value.
• Develop safety emergency action plans for identified workplace risks. • Review OPEB obligations and alternatives to support the City’s fiscal sustainability.
• Continue to perform a comprehensive review and updating of key City personnel rules and policies to ensure compliance with MOU provisions, state and federal legislation, and conduct meet and confer sessions with the employee bargaining units as required.

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

Significant Special Projects for FY 2026/27 through FY 2029/30 • Human Resources will implement the Employee Talent Management Plan to attract and retain high-quality employees and develop their skills. • In partnership with the City Manager’s Office, Human Resources will develop and implement a Cultural and Leadership Initiative.

Major Changes in FY 2025/26 Budget
The Human Resources Department budget for FY 2025/26 does not include any significant changes relative to the FY 2024/25 budget.
99

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Human Resources
Position Summary
Position 2021/22 2022/23 2023/24 2024/25 2025/26
Human Resources Director 1.00 1.00 1.00 1.00 1.00
Human Resources Analyst 0.00 1.00 1.00 1.00 1.00
Human Resources Technician 0.00 1.00 1.00 1.00 0.00
Human Resources Specialist 1.00 0.00 0.00 0.00 1.00
Administrative Assistant 0.00 0.00 0.05 0.05 0.00
Total 2.00 3.00 3.05 3.05 3.00
The Human Resources Technician was reclassified to Human Resources Specialist and Administrative Assistant was moved to 100% in the Finance Department, both effective with the FY2024/25 mid-year budget adjustments.
100

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Human Resources

HUMAN RESOURCES BUDGET SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 749,748 831,985 709,625 925,991 959,590 33,599 4% Total 749,748 831,985 709,625 925,991 959,590 33,599 4%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 343,897 434,041 338,838 459,952 468,716 8,764 2% Overtime - 402 - 552 527 604 500 (104) -21%
Employee Benefits - 410 155,311 210,646 189,398 181,114 268,676 87,562 33% Total Personnel 499,208 645,239 528,764 641,670 737,892 96,222 13% Services and Supplies
Professional & Administrative Services -
42 189,321 169,576 187,231 239,454 194,512 (44,942) -23% Other Operating Expenses - 43 1,532 1,800 1,130 1,750 1,750 - 0% Total Services and Supplies 190,853 171,375 188,361 241,204 196,262 (44,942) -23% Capital Outlay
Asset Acquisition/Improvement - 47 1,153 317 459 - - - 0% Total Capital Outlay 1,153 317 459 - - - 0%
Indirect Cost Allocations
Administrative Credits - 46121 (11,269) (61,330) (53,413) (67,163) (77,028) (9,865) 13% Administrative Debits - 46122 7,707 8,462 5,840 10,319 - (10,319) -100% Legal Charges - 46126 38,404 32,879 7,864 30,000 30,000 - 0% General Liability Insurance - 46201 23,692 35,043 31,751 69,961 72,464 2,503 3% Total Indirect Cost Allocations 58,534 15,055 (7,959) 43,117 25,436 (17,681) -70% Total 749,748 831,985 709,625 925,991 959,590 33,599 4%

EXPENDITURES BY PROGRAM
Human Resources - 116 749,748 831,985 709,625 925,991 959,590 33,599 4% Total 749,748 831,985 709,625 925,991 959,590 33,599 4% 101

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Human Resources

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
42101 Professional Services $ 127,327 $ 96,420
Affordable Care Act Reporting to IRS $ 3,000
Annual Performance Evaluations (CM) 16,000
Bilingual Evaluation/Testing 1,000
Contingencies - Employee Benefits 3,000
Document Shredding 1,000
Drug Screening/Fit for Duty/DOT Exams 8,240
Employee Benefits Broker 25,000
HRA (Retiree Medical) Admin Fees 1,000
Labor negotiator (IEDA) 26,780
Pre-employ Backgrounds/Degree & License Verify 2,000
Random Drug Testing - DOT 6,400
Section 125 FSA/DCAP & Commuter Admin Fees 3,000
42102 Attorney Services $ 40,000 $ 10,000
Employment Law Advisement (LCW) $ 5,000
Tax and Employee Benefit Advisement 5,000
42110 Fingerprinting $ 3,000 $ 3,000
Fingerprinting/DOJ/FBI $ 3,000
42201 Office Expense $ 1,000 $ 1,000
Miscellaneous Office Supplies $1,000
4230X Travel and Training $ 23,880 $ 27,817
Citywide EAP Workshops (2) $ 3,000
Citywide Professional Development (2) 3,000
Contingencies - Citywide Training (2) 3,000
Executive Team Development/Retreat 10,000
HR Staff Professional Development 4,377
Leadership Academy 2,500
Mileage: NorCal, MMANC, CalPELRA (2), LCW (4) 1,840
Meal Allowance: NorCal, MMANC, CalPELRA (2), LCW (4) 100 42401 Memberships $ 700 $ 700
MMANC $ 200
SHRM 500
42504 Recruitment Cost $ 13,697 $ 13,500
Recruitment Advertising $ 3,000
Recruitment Exams/Testing 10,500
42506 Bond $ 200 $ 200
Bond $ 200
42510 Software Purchases $ - $ 12,000
Compensation Survey & Analysis Software GovInvest $ 12,000 42514 Special Department Expense $ 29,650 $ 29,875
Annual Public Service Employee Appreciation $ 4,725
Condolence Flowers/Donations (20) 3,000
Employee Polos (110) 6,050
Employee Wellness/Safety Fair/BBQ 2,300
MPA Wellness Premium 10,800
Quarterly Employee Engagement Events (4) 2,000
Years of Service Plaques 1,000
Total Professional/Administrative Services $ 182,512
4310X Utilities $ 1,750 $ 1,750
43103 Gas/Electric $ 1,600
43102 Water 150
102

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Police
POLICE
The Police Department is comprised of the following divisions (referred to as “bureaus”):
• Operations; and
• Support Services
Mission
The Pinole Police Department is committed to ensuring a safe community by providing exemplary law enforcement service while engaging our citizens with Honor, Integrity, Professionalism, and Respect.

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

FY 2024/25 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Enhanced Department’s training capacity through development of in-house instructors and leveraging technology to reduce costs for POST required training. • Implemented a Police Drone (UAS) program to enhance our abilities to provide the community of Pinole with effective and efficient police services. • Expanded our transparency with the public in the implementation of Citizen RIMS.
• Brought the Community of Pinole innovative and progressive engagement opportunities.
• Continued our Community Outreach efforts with a special Halloween-themed National Night Out event, which was our largest and best attended to date, and Project HOPE-Homeless Intervention.
• Reimplemented the Traffic Officer special assignment.

FY 2025/26 Key Priorities and Projects
103

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Police
Baseline Work (Including Staff-Initiated Special Projects) • Continue to enhance training capacity to meet the industry’s best standards. • Continue retention and recruitment efforts to attract and retain the new generational workforce.
• Seek ways to bolster existing community outreach events and broaden the program with new opportunities. The special Halloween-themed National Night Out event and Project HOPE-Homeless Intervention continue to be stand-out programs to engage with the community,
• Expand the Police Drone program to enhance our abilities to provide the community of Pinole with effective and efficient police services. • Seek alternate funding to replace end-of-life mobile and portable radios. • Recommend modifications to Police fees and charges to align with industry standards.
• Prioritize applications for grant funding opportunities to supplement the operating budget for equipment, training, and personnel costs.
• Review and analyze the implementation of law enforcement technologies for efficient and effective operations, including data collection/analysis and crime prevention.

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

Significant Special Projects for FY 2026/27 through FY 2029/30 • Focus on organizational wellness programs to improve the quality of life for employees while strengthening the relationship with the community through exemplary law enforcement service.
• Implement police reform measures as required by legislation. • Further implement Next Gen 911.
• Facility rehabilitation of the Public Safety Building.

Major Changes in FY 2025/26 Budget
There are two notable changes in the FY 2025/26 budget relative to the FY 2024/25 budget:
• The position of Police Services Supervisor was added to provide direct supervision to Dispatch, Records, and Property & Evidence staff.
• Additional funding of $227,000 over three years to add fleet cameras to all patrol vehicles for increased transparency.
104

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Police
Position Summary
Position 2021/22 2022/23 2023/24 2024/25 2025/26
Police Chief 1.00 1.00 1.00 1.00 1.00
Police Commander 2.00 2.00 2.00 2.00 2.00
Police Sergeant 6.00 7.00 7.00 6.00 6.00
Police Officer 19.00 20.00 20.00 19.00 19.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Community Safety Specialist 1.00 1.00 1.00 1.00 1.00
Community Services Officer 2.00 2.00 2.00 2.00 2.00
Crossing Guards, parttime/temporary 0.25 0.25 0.25 0.25 0.25 Dispatcher 11.00 10.00 10.00 10.00 10.00
Lead Dispatcher 1.00 2.00 2.00 2.00 2.00
Police Property Specialist 1.00 1.00 1.00 1.00 1.00
Police Records Specialist 2.00 2.00 2.00 2.00 2.00
Police Services Supervisor 0.00 0.00 0.00 0.00 0.00
Total 47.25 49.25 49.25 47.25 47.25
105

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Police

POLICE BUDGET SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 8,831,280 10,268,023 8,159,353 11,080,490 10,018,426 (1,062,064) -11% Measure S 2006 - 105 1,289,148 1,252,499 735,267 1,147,981 845,720 (302,261) -36% Measure S 2014 - 106 146,853 141,984 95,333 126,138 127,055 917 1% Measure I Fund - 107 - - - - 1,752,454 1,752,454 0%
Public Safety Augmentation Fund - 203 187,468 462,287 353,979 546,413 613,388 66,975 11% Traffic Safety Fund - 205 10,028 13,457 7,936 21,845 22,191 346 2% Supplemental Law Enforcement Services Fund - 206 127,057 326,357 213,680 294,962 303,281 8,319 3% Asset Seizure Adjudicated Fund - 225 22,348 19,114 - 20,544 19,268 (1,276) -7% Total 10,614,182 12,483,720 9,565,548 13,238,373 13,701,783 463,410 3%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 5,210,349 6,071,251 4,469,237 6,414,661 6,527,960 113,299 2% Overtime - 402 786,130 607,756 553,811 493,933 501,514 7,581 2% Employee Benefits - 410 2,772,725 3,644,299 3,039,369 4,242,416 4,512,302 269,886 6% Total Personnel 8,769,204 10,323,306 8,062,418 11,151,010 11,541,776 390,766 3% Services and Supplies
Professional & Administrative Services - 42 533,455 718,499 447,738 654,936 639,094 (15,842) -2% Other Operating Expenses - 43 99,283 126,635 86,656 64,250 98,250 34,000 35% Materials & Supplies - 44 127,374 109,969 36,753 87,000 87,000 - 0% Total Services and Supplies 760,111 955,103 571,147 806,186 824,344 18,158 2% Capital Outlay
Asset Acquisition/Improvement - 47 182,488 298,009 134,498 293,273 323,676 30,403 9% Total Capital Outlay 182,488 298,009 134,498 293,273 323,676 30,403 9% Debt Service
Debt Principal and interest - 48 18,561 20,329 - - - - 0% Total Debt Service 18,561 20,329 - - - - 0%
Indirect Cost Allocations
Administrative Credits - 46 (420,019) (639,879) (543,470) (707,172) (776,147) (68,975) 9% Administrative Debits - 46 420,019 639,879 543,470 707,173 845,724 138,551 16% IS Charges - 46 465,249 398,846 275,598 513,815 439,841 (73,973) -17% Legal Charges - 46 33,153 34,225 11,354 20,000 20,000 - 0% General Liability Insurance - 46 385,416 453,901 510,533 454,089 482,569 28,480 6% Total Indirect Cost Allocations 883,818 886,972 797,485 987,905 1,011,987 24,083 2% Total 10,614,182 12,483,720 9,565,548 13,238,373 13,701,783 463,410 3%

EXPENDITURES BY PROGRAM
Police Operations - 221 6,571,166 8,008,175 6,306,097 8,644,378 9,039,650 (1,357,182) -15% Police Support Services -222 1,526,362 1,637,414 1,069,291 1,709,089 1,595,890 (113,199) -7% Police West Bay Communications Center - 223 2,379,569 2,498,316 1,968,544 2,568,099 2,740,771 172,672 6% Police Grants Program - 227 137,086 339,814 221,616 316,807 325,472 8,665 3% Total 10,614,182 12,483,720 9,565,548 13,238,373 13,701,783 463,410 3% 106

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Police
GENERAL FUND - 100
POLICE OPERATIONS - 221

EXPENDITURE SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change
Personnel $ Change % Change
Salaries & Wages - 401 2,903,644 3,656,396 2,854,239 4,102,472 3,262,208 (840,264) -26% Overtime - 402 397,090 374,735 343,259 259,779 255,169 (4,610) -2% Employee Benefits - 410 1,375,356 2,060,408 1,927,933 2,620,880 2,471,080 (149,800) -6% Total Salary & Benefits 4,676,089 6,091,539 5,125,431 6,983,131 5,988,457 (994,674) -17% Services and Supplies
Professional & Administrative Services - 42 266,383 397,925 259,855 251,032 239,032 (12,000) -5% Materials & Supplies - 44 124,942 109,423 36,057 85,500 85,500 - 0% Total Services and Supplies 391,324 507,349 295,911 336,532 324,532 (12,000) -4% Debt Service
Debit Principal - 48101 13,465 15,662 - - - - 0%
Debt Interest - 48102 5,096 4,667 - - - - 0%
Total Capital Outlay 18,561 20,329 - - - - 0%
Capital Outlay
Asset Acquisition/Improvement - 47 114,002 (16,844) 10,342 9,240 9,240 - 0% Total Capital Outlay 114,002 (16,844) 10,342 9,240 9,240 - 0% Indirect Cost Allocations
Administrative Credits - 46121 (420,019) (639,879) (543,470) (707,172) (776,147) (68,975) 9% Legal Charges - 46126 33,153 34,225 11,354 20,000 20,000 - 0% General Liability Insurance - 46201 221,822 253,798 317,283 287,709 242,738 (44,971) -19% Total Indirect Cost Allocations (165,044) (351,856) (214,834) (399,463) (513,409) (113,946) 22% Total 5,034,933 6,250,517 5,216,851 6,929,440 5,808,820 (1,120,620) -19% Asset Seizure-Adjudicated - 225
Professional & Administrative Services - 42 16,000 19,114 - 20,544 19,268 (1,276) -7% Asset Acquisition/Improvement - 47 6,348 - - -
Total 22,348 19,114 - 20,544 19,268 (1,276) -7%
MEASURE S-2006 FUND - 105
Salaries & Wages - 401 554,300 494,747 269,679 389,195 339,933 (49,262) -14% Overtime - 402 70,836 27,754 4,905 100,913 50,977 (49,936) -98% Employee Benefits - 410 607,718 665,167 414,516 622,233 423,829 (198,404) -47% Professional & Administrative Services - 42 809 14 - 3,250 - (3,250) #DIV/0! General Liability Insurance - 46201 55,484 64,816 46,167 32,390 30,981 (1,409) -5% Total Measure S-2006 Fund 1,289,148 1,252,499 735,267 1,147,981 845,720 (302,261) -36% MEASURE S-2014 FUND - 106
Asset Acquisition/Improvement - 47 37,269 23,759 - - - - 0% Total Measure S-2014 Fund 37,269 23,759 - - - - 0%
MEASURE I FUND 107
Salaries & Wages - 401 - - - - 964,900 964,900 100%
Overtime - 402 - - - - 5,651 5,651 100%
Employee Benefits - 410 - - - - 714,371 714,371 100%
General Liability Insurance - 46201 - - - - 67,532 67,532 100% Total Measure I Fund - - - - 1,752,454 1,752,454 100%
PUBLIC SAFETY AUGMENTATION FUND - 203
Professional & Administrative Services - 42 - - - 20,000 20,000 - 0% Administrative Debits - 46122 187,468 357,936 303,684 394,580 413,852 19,272 5% Asset Acquisition/Improvement - 47 - 104,350 50,295 131,833 179,536 47,703 27% Total Public Safety Fund 187,468 462,287 353,979 546,413 613,388 66,975 11% 107

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Police

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
42101 Professional Services $ 51,712 $ 54,712
Applicant Processing/Recruiting $ 16,000
EBRCSA Contract - Radios (63) 38,712
42106 Software Maintenance $ 29,945 $ 29,945
Lexipol Daily Training Bulletins $ 4,244
Starchase GPS 14,976
The Police One Academy Training 6,000
Vigilant Solutions Software 4,725
42107 Equipment Maintenance $ 65,100 $ 65,100
Vehicle Maintenance $ 19,000
Vehicle Repairs 41,000
Vehicle Washing 5,100
4230X Travel and Training $ 75,800 $ 60,800
Firearms Range Rental $ 10,800
State of CA -- P.O.S.T. 30,000
42304 Officer Wellness Training 20,000
42401 Memberships $ 3,175 $ 3,175
CA Crime Prevention Officers Assn $ 120
CA Peace Officers Assn. 320
CA Police Chief's Assn. 800
County Police Chiefs' Assn. 1,500
International Assn. of Police Chiefs 200
National Assn. of Town Watch 35
Police Executive Research Forum 200
42514 Special Department Expense $ 25,300 $ 25,300
Ammunition and firearm repair $ 9,800
Crime Scene Processing/Field Testing Supplies 7,300
Miscellaneous Supplies 8,200
Total Professional/Administrative Services $ 239,032
44301 Fuel $ 73,000 $ 73,000
44410 Safety Clothing $ 12,500 $ 12,500
Part-time employee uniforms $ 3,500
Protective Vests 9,000
4710X Equipment $ 9,240 $ 9,240
Ballistic Shield (47105) $ 2,500
Patrol Rifle (47105) 1,840
Tablets and Docking (47106) 4,900
MEASURE S-2006 FUND - 105
42514 Special Department Expense $ 3,250 $ -
Gunshot trauma kits $ -
Miscellaneous Supplies -
Total Professional/Administrative Services $ -
Public Safety Augmentation Fund - 203
42514 Special Department Expense $ 20,000 $ 20,000
Canine expenses $ 20,000
47101 Equipment $ 131,833 $ 179,536
Axon Body Worn Camera Program $ 42,412
Axon Fleet In-Car Camera System 47,703
EBRCSA Equipment 20,940
Radio Encryption Equipment (4,200 carryover) 68,481
108

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Police
GENERAL FUND - 100
POLICE SUPPORT SERVICES - 222

EXPENDITURE SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change
Personnel
Salaries & Wages - 401 411,122 485,037 277,203 479,089 465,010 (14,079) -3% Overtime - 402 24,748 28,678 22,987 53 - (53) -100%
Employee Benefits - 410 214,557 258,254 176,416 285,432 222,640 (62,792) -28% Total Salary & Benefits 650,427 771,968 476,605 764,574 687,650 (76,924) -11% Services and Supplies
Professional & Administrative Services - 42 230,179 259,398 167,299 288,315 289,699 1,384 0% Other Operating Expenses - 43 83,138 105,864 72,442 53,850 82,050 28,200 34% Materials & Supplies - 44 2,432 546 697 1,500 1,500 - 0% Total Services and Supplies 315,749 365,808 240,438 343,665 373,249 29,584 8% Capital Outlay
Asset Acquisition/Improvement - 47 2,803 2,800 1,528 20,400 2,400 (18,000) -750% Total Capital Outlay 2,803 2,800 1,528 20,400 2,400 (18,000) -750% Indirect Cost Allocations
IS Charges - 46124 422,288 342,740 221,020 422,646 373,051 (49,595) -13% General Liability Insurance - 46201 25,510 35,874 34,367 31,666 32,485 819 3% Total Indirect Cost Allocations 447,798 378,613 255,387 454,312 405,536 (48,776) -12% Total 1,416,777 1,519,190 973,958 1,582,951 1,468,835 (114,116) -8% MEASURE S-2014 FUND - 106
Salaries & Wages - 401 91,078 95,817 74,878 102,182 102,478 296 0% Employee Benefits - 410 13,473 15,456 13,650 17,679 17,882 203 1% General Liability Insurance - 46201 5,033 6,951 6,805 6,277 6,695 418 6% 109,585 118,225 95,333 126,138 127,055 917 1%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
42101 Professional Services $ 163,530 $ 164,914
Children's interview center $ 3,500
Contra Costa County Jail fees 49,600
County Crime Lab Services 58,000
Crime Analysis 10,000
EBCRSA contract - 5 radios 4,264
Family Justice Center 500
Miscellaneous Professional Services 4,050
SART Exams 5,000
Video Surveillance System 30,000
42106 Software Maintenance $ 16,630 $ 16,630
CAD/RMS $ 8,000
Scheduling Software 8,630
109

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Police
42107 Equipment Maintenance $ 7,050 $ 7,050
Crime prevention vehicle maintenance $ 1,000
Radio Repairs 250
Vehicle Maintenance 4,000
Vehicle Repairs 1,500
Vehicle Washing 300
42108 Maintenance Structure/Imp $ 23,445 $ 23,445
Bldg. Maintenance $ 1,075
Elevator Service (NEC) 650
Fire Extinguisher Replacement 380
HVAC Maintenance (City Mechanical) 1,850
Janitorial Service (UBS) 17,365
Janitorial Supplies (UBS) 1,700
Pest control (Western Exterminator) 425
42201 Office Expense $ 44,520 $ 44,520
CERT Program Supplies $ 20,000
Community outreach office expenses 5,000
Copier Supplies 500
Office Supplies 12,720
Postage & Equipment (Pitney) 3,000
Printing Services (Concord) 800
Printing Services (Eagle) 2,500
42301 Travel and Training $ 10,100 $ 10,100
Conferences (CALNENA) $1,000
Meetings 500
Non-POST training 5,600
POST training 3,000
42401 Memberships $ 420 $ 420
C.A.P.E. $ 45
California Criminal Justice 75
CLEARS 50
IAPE 50
Nat'l Emergency Number Assn 200
42501 Bank Fees $ 1,000 $ 1,000
42514 Special Department Expense $ 21,620 $ 21,620
Community outreach promotional items $ 5,000
Crime scene supplies 5,700
GSR processing 5,335
Lab supplies, mandated processing material 375
Misc. special department expenses 4,710
Photographic supplies 500
Total Professional/Administrative Fees $ 289,699
4310X Utilities $ 53,850 $ 82,050
Electricity & Gas (PG&E) $ 75,000
Water (EBMUD) 5,000
Cable 2,050
44410 Safety Clothing $ 1,500 $ 1,500
Aramark Uniform Service
4710X Equipment $ 20,400 $ 2,400
Alex Clark Room Transformation (carryforward) $ 2,000
Fax Machine 400
110

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Police
GENERAL FUND - 100
POLICE DISPATCH WEST BAY COMMUNICATIONS CENTER - 223

EXPENDITURE SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change
Personnel
Salaries & Wages - 401 1,241,680 1,330,687 986,877 1,333,403 1,384,851 51,448 4% Overtime - 402 293,456 176,590 178,480 133,188 189,717 56,529 30% Employee Benefits - 410 560,599 643,813 505,876 695,017 661,292 (33,725) -5% Total Salary & Benefits 2,095,735 2,151,090 1,671,234 2,161,608 2,235,860 74,252 3% Services and Supplies
Professional & Administrative Services - 42 20,084 39,048 20,584 66,795 66,795 - 0% Other Operating Expenses - 43 16,145 20,771 14,214 10,400 16,200 5,800 36% Materials & Supplies - 44 - - -
Total Services and Supplies 36,228 59,819 34,798 77,195 82,995 5,800 7% Capital Outlay
Asset Acquisition/Improvement - 47 22,066 17,698 262 - - - 0% Total Capital Outlay 22,066 17,698 262 - - - 0%
Indirect Cost Allocations
Administrative Debits - 46122 105,494 121,831 102,356 142,631 253,591 110,960 44% IS Charges - 46124 42,960 56,106 54,578 91,168 66,790 (24,378) -36% Legal Charges - 46126 - - - - -
General Liability Insurance - 46201 77,085 91,772 105,315 95,497 101,535 6,038 6% Total Indirect Cost Allocations 225,540 269,710 262,249 329,296 421,916 92,620 22% Total 2,379,569 2,498,316 1,968,544 2,568,099 2,740,771 172,672 6%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
42101 Professional Services $ 9,645 $ 9,645
800 MHz radio system maintenance $ 4,265
EBCRSA Contract - 5 radios 2,880
Language Interpretation Services 2,500
42105 Network Maintenance $ 16,000 $ 16,000
CAD/RMS (City of San Pablo) $ 16,000
42106 Software Maintenance $ 12,000 $ 12,000
CAD/RMS $ 12,000
42107 Equipment Maintenance $ 9,000 $ 9,000
Dispatch headset/cord replacement $ 1,265
General equipment maintenance 2,735
Stancil maintenance 5,000
42108 Maintenance Structure/Imp $ 6,500 $ 6,500
Elevator Service $ 127
HVAC Maintenance 241
Janitorial Services 5,318
Janitorial Supplies 757
Pest Control Service 56
111

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Police
42201 Office Expense $ 2,000 $ 2,000
General Office Supplies $ 2,000
4230X Travel and Training $ 10,000 $ 10,000
Non-POST training $1,500
Meetings associated with dispatch function 500
Conference attendance for APCO, PSAP, CLEWOA 1,000
POST training 3,000
Dispatcher Training 4,000
42401 Memberships $ 150 $ 150
WBCC portion of costs for APCO and CLEWOA participation. $ 150 42514 Special Department Expense $ 1,500 $ 1,500
DOJ fingerprints and background investigations on applicants. $ 1,500 Total Professional/Administrative Services $ 66,795
4310X Utilities $ 10,400 $ 16,200
43103 Electricity & Gas (PG&E) $ 15,000
43102 Water (EBMUD) 1,200
43105 Cable -
112

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Police
TRAFFIC SAFETY FUND - 205
POLICE GRANTS PROGRAM - 227

EXPENDITURE SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change
Personnel $ Change % Change
Salaries & Wages - 401 8,526 8,567 6,362 8,320 8,580 260 3% Overtime - 402 - - - - - - 0%
Employee Benefits- 410 1,021 1,201 978 1,175 1,208 33 3% Total Salary & Benefits 9,547 9,767 7,340 9,495 9,788 293 3% Services and Supplies
Professional & Administrative Services - 42 - 3,000 - 5,000 4,300 (700) 0% Total Services and Supplies - 3,000 - 5,000 4,300 (700) 0% Capital Outlay
Asset Acquisition/Improvement - 47 - - - 6,800 7,500 700 0% Total Capital Outlay - - - 6,800 7,500 700 0%
Indirect Cost Allocations
General Liability Insurance- 46201 481 689 596 550 603 53 9% Total Indirect Cost Allocations 481 689 596 550 603 53 9% Total Traffic Safety Fund 10,028 13,457 7,936 21,845 22,191 346 2% SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND - 206
Overtime - 402 - - 4,180 - - - 0%
Administrative Debits - 46122 127,057 160,112 137,430 169,962 178,281 8,319 5% Asset Acquisition/Improvement - 47 - 166,245 72,070 125,000 125,000 - 0% Total SLESF Fund 127,057 326,357 213,680 294,962 303,281 8,319 3%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
TRAFFIC SAFETY FUND - 205
42107 Equipment Maintenance $ 2,000 $ 2,000
Lidar repair & Supplies $ 2,000
42514 Special Department Expense $ 2,300 $ 2,300
Citation printing $ 2,300
Total Professional/Administrative Services $ 4,300
47101 Equipment $ 7,500 $ 7,500
Repair/Replace Traffic Cameras $ 7,500
SUPPLEMENTAL LAW ENFORCEMENT SERVICE FUND - 206
4710X EQUIPMENT $ 30,000 $ 30,000
47101 Drone Program (carryover) $ 30,000
47104 VEHICLES $ 95,000 $ 95,000
113

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Police
Page intentionally blank
114

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Fire
FIRE
The City of Pinole Fire Department provided fire protection and emergency medical services to the community for many decades. The department partnered through automatic aid with the Contra Costa County Fire Protection District (CCCFPD) and the Rodeo-Hercules Fire Protection District (RHFPD) to function as a battalion serving this region. CCCFPD Dispatch coordinated the three agencies’ responses to incidents in the area.

After many years of considering different service models, in October 2022, the City entered into a five-year agreement with CCCFPD through which CCCFPD would provide fire protection and emergency medical services in Pinole beginning on March 1, 2023 by operating Pinole Fire Station 73 (downtown) and Fire Station 74 (in Pinole Valley). This arrangement is made possible by the County’s contribution of $2 million annually from Measure X proceeds.

Pinole residents and businesses can receive emergency assistance as before by dialing 9-1-1.

Residents and businesses can get additional information about fire and emergency medical services from CCCFPD using the contact information below.

Contra Costa County Fire Protection District
Administrative Offices
4005 Port Chicago Highway, Suite 250
Concord, CA 94520
General Phone: (925) 941-3300
General Email: [email protected]
Website: www.cccfpd.org
The City continues to be responsible for wildfire mitigation on City-owned property and Code Enforcement of City requirements regarding defensible space and weed abatement.
115

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Fire

FIRE BUDGET SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 5,045,833 4,384,514 2,712,342 3,582,500 3,202,461 (380,039) -12% Measure S 2006 - 105 899,363 755,412 1,072,572 1,478,192 1,772,580 294,388 17% Measure S 2014 - 106 741,990 968,725 996,031 1,372,769 1,767,924 395,155 22% Total 6,687,185 6,108,651 4,780,945 6,433,461 6,742,965 309,504 5%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 1,856,856 41,953 0 - - - 0%
Overtime - 402 275,285 - - - - - 0%
Employee Benefits - 410 1,555,457 422,984 318,990 478,410 546,595 68,185 12% Total Personnel 3,687,598 464,937 318,990 478,410 546,595 68,185 12% Services and Supplies
Professional & Administrative Services - 42 2,551,609 5,470,723 4,369,239 5,866,210 6,092,349 226,139 4% Other Operating Expenses - 43 87,092 110,114 78,354 80,500 95,000 14,500 15% Materials & Supplies - 44 70,823 1,976 1,019 - - - 0%
Total Services and Supplies 2,709,524 5,582,813 4,448,611 5,946,710 6,187,349 240,639 4% Capital Outlay
Asset Acquisition/Improvement - 47 10,782 45,428 - - - - 0% Total Capital Outlay 10,782 45,428 - - - - 0%
Indirect Cost Allocations
IS Charges - 46 80,303 10,170 11,665 3,341 4,021 680 17% Legal Charges - 46 31,196 5,304 1,679 5,000 5,000 - 0%
General Liability Insurance - 46 167,783 - - - - - 0%
Total Indirect Cost Allocations 279,281 15,473 13,343 8,341 9,021 680 8% Total 6,687,185 6,108,651 4,780,945 6,433,461 6,742,965 309,504 5%

EXPENDITURES BY PROGRAM
Fire Operations - 231 6,687,185 6,108,651 4,780,945 6,433,461 6,742,965 309,504 5% Total 6,687,185 6,108,651 4,780,945 6,433,461 6,742,965 309,504 5% 116

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Fire
GENERAL FUND - 100
FIRE OPERATIONS - 231

EXPENDITURE SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change
Personnel
Salaries & Wages - 401 1,319,452 - - - - - 0%
Overtime - 402 238,467 - - - - - 0%
Employee Benefits - 410 1,076,139 412,323 318,940 478,410 546,595 68,185 12% Total Salary & Benefits 2,634,058 412,323 318,940 478,410 546,595 68,185 12% Services and Supplies
Professional & Administrative Services -
42 2,013,959 3,799,200 2,300,686 3,015,249 2,551,845 (463,404) -18% Other Operating Expenses -43 87,092 110,114 78,354 80,500 95,000 14,500 15% Materials & Supplies - 44 70,444 1,976 1,019 - - - 0%
Total Services and Supplies 2,171,495 3,911,290 2,380,059 3,095,749 2,646,845 (448,904) -17% Capital Outlay
Asset Acquisition/Improvement - 47 868 45,428 - - - - 0% Total Capital Outlay 868 45,428 - - - - 0%
Indirect Cost Allocations
IS Charges - 46124 80,303 10,170 11,665 3,341 4,021 680 17% Legal Services - 46126 31,196 5,304 1,679 5,000 5,000 - 0% General Liability Insurance - 46201 127,913 - - - - - 0% Total Indirect Cost Allocations 239,412 15,473 13,343 8,341 9,021 680 8% Total 5,045,833 4,384,514 2,712,342 3,582,500 3,202,461 (380,039) -12% MEASURE S-2006 FUND - 105
Salaries & Wages - 401 317,625 265 - - - - 0%
Overtime - 402 36,818 - - - - - 0%
Employee Benefits - 410 251,539 177 51 - - - 0% Professional & Administrative Services - 42 259,950 754,969 1,072,522 1,478,192 1,772,580 294,388 17% Asset Acquisition/Improvement - 47 7,718 - - - - - 0%
General Liability Insurance - 46201 25,712 - - - - - 0% Total 899,363 755,412 1,072,572 1,478,192 1,772,580 294,388 17% MEASURE S-2014 FUND - 106
Salaries & Wages - 401 219,779 41,688 - - - - 0%
Employee Benefits - 410 227,779 10,484 - - - - 0%
Professional & Administrative Services - 277,700 916,554 996,031 1,372,769 1,767,924 395,155 22% Materials & Supplies - 44 379 - - - - - 0%
Asset Acquisition/Improvement - 47 2,196 - - - - - 0%
General Liability Insurance - 46201 14,157 - - - - - 0% Total 741,990 968,725 996,031 1,372,769 1,767,924 395,155 22% 117

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets-Fire

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2024/25 FY 2025/26
42101 Professional Services $ 2,875,249 $ 2,456,845
CCFPD Fire Services Contract $ 2,262,808
Dispatch Center Allocation 194,037
42108 Maintenance Structure/Imp $ 20,000 $ 20,000
Building Maintenance $ 20,000
42512 Weed Abatement $ 120,000 $ 75,000
Increased abatement for brush removal (City Property) $ 70,300 Weed Abatement campaign (private property) 4,700
Total Professional/Administrative Services $ 2,551,845
4310X Utilities $ 80,500 $ 95,000
43103 PG&E $ 80,000
43102 EBMUD 15,000
MEASURE S-2006 FUND - 105
42101 Professional Services $ 1,478,192 $ 1,772,580
CCCFPD Fire Services Contract $ 1,772,580
Total Professional/Administrative Services $ 1,772,580
MEASURE S-2014 FUND - 106
42101 Professional Services $ 1,372,769 $ 1,767,924
CCCFPD Fire Services Contract $ 1,767,924
Total Professional/Administrative Services $ 1,767,924
118

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets – Public Works

PUBLIC WORKS
The Public Works Department is comprised of the following divisions:
• Administration and Engineering
• Road Maintenance
• Facility Maintenance
• Park Maintenance
• Storm Water
• Environmental Services
• Water Pollution Control Plant (also referred to as the Wastewater Treatment Plant (WWTP)
• Sewer Collection
• Landscape and Lighting Assessment District
• Real Estate and Property Management
• Fleet Management
Mission
The Public Works Department designs, constructs, and maintains the City’s capital assets, operates the wastewater collection system and treatment plant, and manages the City’s properties and fleet. Capital assets include roads and bridges, parks and open space, city vehicles and equipment, streetlights and traffic signals, and buildings and structures.

Major Services and Functions
The Administration and Engineering Division provides leadership and support to oversee the design and construction of infrastructure. The division develops the City’s Capital Improvement Plan (CIP) and oversees the construction of capital projects, which are mostly performed by private construction companies. Staff in this division also serves as the City Engineer and City Surveyor for development projects including the issuance of permits affecting the public right-of-way.

The Road Maintenance Division protects, repairs, and maintains the City’s street system , which includes pavement, medians, street trees, landscaping, traffic signs, pavement markings, streetlights, curbs, and sidewalks. This division performs light maintenance of streets, including pothole repair, patch paving, and crack sealing. Heavy duty maintenance is performed by private contractors as capital projects. The City has an agreement with the County through which the County maintains the traffic signals in the City.

The Facility Maintenance Division maintains all of the actively used buildings and properties owned by the City. Building maintenance includes landscape maintenance, janitorial service, maintenance of heating and ventilation systems, maintenance of all 119

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets – Public Works
mechanical aspects of the buildings, general building maintenance, and making improvements as needed.

The Park Maintenance Division is responsible for maintaining 428.56 acres of park area contained within the City’s 15 parks. Park spaces provide a variety of outdoor venues that include the swimming pools, skate park, soccer fields, baseball diamonds, neighborhood play areas, dog park, creek path, and park pedestrian bridges. Maintenance includes all work necessary to keep the public park areas safe, clean, and operating efficiently, including maintaining park structures, landscaping, lighting, play equipment, parking areas, and irrigation systems. This team also performs vegetation management at some open space areas.

The Storm Water Division operates the City’s storm water collection system, which consists of a network of pipes, manholes, and inlets, and operates programs to reduce the intrusion of pollution into the storm water system. The Regional Water Quality Control Board regulates storm water discharges from municipal storm drains under the National Pollutant Discharge Elimination System (NPDES) program and issued a NPDES permit in November 2016 to the region. The City of Pinole works with the Contra Costa Clean Water Program (CCCWP) for regional permit administration. This program is funded by the stormwater benefit assessment. The Equivalent Runoff cost associated with the implementation of this program for 2025/26 remains at $35 (the maximum allowed amount). Assessment fees are collected as part of annual property tax collection. The City of Pinole implements street sweeping, storm drain cleaning, and maintenance to protect the cleanliness of stormwater.

The Environmental Services Division encourages and promotes recycling, source reduction, and reuse in accordance with the mandates of the California Integrated Waste Management Act of 1989 (Assembly Bill 939). The City of Pinole, in partnership with the Cities of Hercules, El Cerrito, San Pablo, Richmond, and unincorporated areas of West County, participate in a joint powers authority known as West Contra Costa Integrated Waste Management Authority (WCCIWMA), also known as RecycleMore. The City of Pinole partners with the City’s franchise waste management company, Republic Services, to meet its obligations under the Waste Reduction Program. Under the arrangement, the City is responsible for overseeing Republic’s contract provision of solid waste collection to Pinole residents and businesses. RecycleMore is responsible for waste reduction education, household hazardous waste collection events, and some compliance reporting on behalf of the City; and Republic Services is responsible for actual collections, processing, and disposal at landfill. The City receives funding for waste reduction activities. The Environmental Services Division coordinates efforts with local community groups (i.e., Friends of the Pinole Creek and Earth Team and PVHS Ocean conservation club) and provides support for community cleanup events.

The Water Pollution Control Plant (WPCP) Division is responsible for the operation of the Pinole-Hercules Water Pollution Control Plant. The WPCP, also referred to as the Wastewater Treatment Plant (WWTP), treats the wastewater of most of the City of Pinole and the City of Hercules. The fully treated effluent is discharged into San Pablo Bay and 120

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets – Public Works
must meet permit required water quality standards. The Regional Water Quality Control Board regulates wastewater discharges from the WPCP under the National Pollutant Discharge Elimination System (NPDES) program. The City completed a $50 million dollar capital improvement project to upgrade the WPCP in 2020. The WPCP is jointly owned by the City of Pinole and the City of Hercules.

The Sewer Collection Division operates the wastewater (sewer) collection system, which is a network of pipes that transports wastewater from its point of origin at residences and businesses throughout most of the City to the WPCP. The City of Pinole is only responsible for the operation of the wastewater collection system that serves the City of Pinole. Hercules is responsible for the operation of the wastewater collection system that serves the City of Hercules.

The Landscape and Lighting Assessment District (LLAD) services the City’s one LLAD, which is composed of two zones that cover sections of Pinole Valley Road. The LLAD was formed by a vote of the property owners. Property owners are charged (assessed) a fee each year to raise funding for the operation, maintenance, and upgrade of capital infrastructure in the LLAD.

The Real Estate and Property Management Division was formed in FY 2021/22 to centralize responsibility for management of the City’s real estate holdings. The City owns a number of properties on which City buildings, parks, parking lots, and open space are located. The City is in the process of cataloging and assessing the condition of its real property holdings such that it can perform thoughtful long-term planning for, and management of these assets.

The Fleet Management Division was formed in FY 2021/22 to centralize responsibility for the City’s vehicle fleet and major pieces of equipment.

FY 2024/25 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) • Performed repairs of the City pools including repairs of the water heating system to allow their re-opening in April.
• Performed repairs at the various City parks including repairs of the overhead lights at the Fernandez Park.
• Treated gravity at multiple locations including at private properties to assist our community members.
• Headworks Odor Control Unit was repaired and the drain line manhole that incurred hydrogen sulfide damage was coated.
• Hired the Public Works Director and a new Maintenance Worker to fill vacancies.

Also scheduled to hire the Public Works Specialist to fill the vacancy by the end of June 2025.
• Installed high-capacity solar trash bins at select locations. • Expanded the use of the Beehive asset management system. 121

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets – Public Works
• Placed approximately 18 tons of asphalt, crack sealed approximately 2600 linear feet road surface and refreshed approximately 30 locations of pavement markings. • Placed over 50 tons of temporary road repair material for pothole repair. • Put into service the Spyder remote mower and completed approximately 75 acres of mowing with new mowing equipment.
• Received new hybrid bucket truck and two Chevrolet Bolt EUV all electric vehicles for Fleet augmentation.
• Completed Pavement Condition Report as part of PTAP 24. • Installed lights in the street trees in Old Town for the 2024 holiday season and installed holiday road swags.
• Oversaw contractors work on various upgrades to City facilities including roof repairs of the Senior Center.
• Continues to serve our community on a daily basis. For example, handled a total of 455 service requests during the months of February and March covering roads, parks, illegal dumping, fleet, facilities, and stormwater/flooding.

Strategic Plan Strategies
• Continued the Strategic Plan strategy of conducting asset condition assessments of some City capital asset types- Awarded contract to complete a Storm Drain Master Plan and Recycled Water Feasibility Study (Goal 1, Strategy 1) (CIP Project)
Capital Improvement Plan (CIP) Projects
• Continued pedestrian improvement project at railroad crossing at Tennent Avenue. • Completed design of the Sanitary Sewer Rehabilitation (Phase 1 and Phase 2), with construction of Phase 1 planned to be completed by the end of FY 2024/25. •
• Advanced the San Pablo Avenue bridge project – with completion of the project’s environmental review under CEQA and NEPA by the end of September 2025. • Development of the Active Transportation Plan with planned City Council consideration in June 2025 (IN2106)
• Applied for, and the City was awarded a CalRecycle grant in the amount of $75,000 being used for the purchase of multi-use waste receptacles and education efforts. • Continue to perform daily inspections associated with capital and development projects. During the month of March, for example, 167 inspections were conducted and 34 permits were issued covering grading, private sewer lateral, utilities encroachment, and transportation.

Other Council-Directed Special Projects
• Continued disposal and/or visioning for surplus City property. • Completed community engagement for “Community Corner”. • Adopted citywide project labor agreement (PLA)
122

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets – Public Works
FY 2025/26 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) • Fill Associate Engineer and Capital/Environmental Program Manager positions. • Negotiate and complete successor waste collection franchise agreement. • Purchase and install two new blowers at the Wastewater Treatment Plant. • Complete the Plant’s Laboratory Remodel project.
• Select a design engineer for the Effluent Outfall project and begin design work. • Trialing new YSI Nutrient Probes and investigating options for aeration basin analysis in preparation for future increased NPDES permit regulations for Nutrient removal.
• Taking down the in-service aeration basin for cleaning and inspection and putting the existing standby aeration basin in-service.
• Expand the use and data input of Beehive asset management system. • Expand asphalt installation to repair existing potholes. • Expand vegetation management with the use of City’s mowing equipment. • Explore the use of biological methods for rodent control. • Design and construct the EV charging infrastructure and purchase electric vehicles to replace current inefficient Fleet vehicles mostly using the awarded Climate Implementation Grant funds.
• Partner with community members and sports organizations to accomplish sports field improvements.
• Upgrade of the City Pools.
•
• Pursue grant funds to develop Complete Streets Design Guidelines, update of the City’s ADA Transition Plan, as well as design and construct road improvements including pedestrian and bicycle infrastructure.

Capital Improvement Plan (CIP) Projects/Annual Programs • Complete Active Transportation Plan.
•
• Annual Pavement Rehabilitation Program. Annual Upgrade of City Parks. • Annual Upgrade of City Streetlighting.
• Annual Upgrade of City Traffic Signals.
• Annual Upgrade of Signing and Pavement Markings.
• Annual Repair/Replacement of City Sidewalks.
• Annual ADA Upgrades including Curb Ramps.
• Sanitary Sewer Rehabilitation.
•
123

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets – Public Works
• Design and construction of Bay Trail Gap closure - Pedestrian improvements at Railroad crossing at Tennent Avenue.
• Recycled water feasibility assessment.
• Effluent Outfall.
• Secondary Clarifier - Center Column Rehabilitation.
• Complete the environmental review and perform design of the San Pablo Ave replacement bridge.
• Complete traffic safety improvements at various intersections.

Other Council-Directed Special Projects
• Disposal and/or visioning for surplus City property.

Significant Special Projects for FY 2026/27 through FY 2029/30 • Continue through the design and commencement of construction of the San Pablo Avenue Bridge Replacement.
• Complete sewer collection system improvements per Sanitary Sewer Master Plan. • Seek funding opportunities for pavement maintenance and restoration, and pursue various treatment techniques to increase the useful life of City roads. • Integrate facilities into the asset management software to accurately identify cost associated to maintain each facility.
• Continue and expand use Beehive to document and schedule work orders. • Prepare for our next NPDES permit process.
• Perform follow-up assessment of trash management efforts. • Continue with the various annual programs to gradually improve the City’s infrastructure including parks and roads, along with enhancements to safety conditions.

Major Changes in FY 2025/26 Budget
The Public Works Department budget for FY 2025/26 includes several major CIP projects changes relative to the FY 2024/25 budget. There is no significant change to the operations budget for the department. The FY 2025/26 – 2029/30 CIP contains 45 capital improvement projects and 5 infrastructure assessments that are scheduled to be undertaken over the five-year timeframe and are fully or partially funded. The CIP also includes information for various unfunded projects.
124

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets – Public Works
Position Summary
Position 2021/22 2022/23 2023/24 2024/25 2025/26
Public Works Director 0.00 1.00 1.00 1.00 1.00
Development Services Director/City
Engineer 1.00 0.00 0.00 0.00 0.00
Senior Project Manager 1.00 0.00 0.00 0.00 0.00
Capital Improvement and
Environmental Program Manager 0.00 1.00 1.00 1.00 1.00
Associate Civil Engineer 0.00 1.00 1.00 0.00 1.00
Junior Civil Engineer 0.00 0.00 0.00 1.00 1.00
Public Works Specialist 1.00 2.00 2.00 2.00 2.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Administrative Coordinator 0.00 0.50 0.50 0.00 0.00
Public Works Manager 1.00 1.00 1.00 1.00 1.00
Public Works Maintenance
Supervisor 3.00 3.00 3.00 3.00 3.00
Public Works Maintenance Workers 8.00 8.00 8.00 8.00 8.00 Park Caretaker 0.25 0.25 0.25 0.25 0.25
Treatment Plant Manager 1.00 1.00 1.00 1.00 1.00
WPCP Operations Supervisor 1.00 1.00 1.00 1.00 1.00
WWTP Senior Operator 0.00 1.00 1.00 1.00 1.00
WWTP Operator 5.00 4.00 4.00 4.00 4.00
Laboratory Analyst II 1.00 1.00 1.00 1.00 1.00
Laboratory Technician I 1.00 1.00 1.00 1.00 1.00
WWTP Senior Maintenance
Mechanic 0.00 0.00 0.00 1.00 1.00
WWTP Maintenance Mechanic 2.00 2.00 2.00 1.00 1.00
WPCP Intern 0.48 0.48 0.48 0.48 0.48
Total 27.73 30.23 30.23 29.73 30.73
125

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Department Budgets – Public Works

PUBLIC WORKS BUDGET SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 1,503,855 2,081,358 1,470,239 2,135,700 1,147,883 (987,817) -86% Measure S 2014 - 105 - - - 3,280,000 350,000 (2,930,000) -837% Measure S 2014 - 106 656,200 1,988,521 341,555 4,843,288 1,388,440 (3,454,848) -249% Measure I - 107 - - - - 539,008
Equipment Reserve Fund - 160 39,434 57,952 98,112 221,275 200,000 (21,275) -11% Gas Tax Fund - 200 523,854 621,769 363,720 2,203,189 2,512,167 308,978 12% Restricted Real Estate Maintenance Fund - 201 17,110 14,808 12,522 26,000 26,000 - 0% Traffic Safety Fund - 205 - 5,685 - 35,000 35,000 - 0%
Stormwater Fund - 207 293,563 363,782 373,081 379,829 385,631 5,802 2% AB939 Refuse Management Fund - 213 122,104 131,547 104,235 187,102 189,710 2,608 1% Solid Waste Fund - 214 195,954 108,328 80,484 173,666 177,241 3,575 2% Measure J Fund - 215 273,454 519,448 196,636 1,705,126 1,191,732 (513,394) -43% Growth Impact Fund - 276 - 57,982 10,357 1,623,000 2,436,000 813,000 33% Lighting and Landscaping District - 310 46,684 30,085 17,231 85,175 85,175 - 0% PV Park Caretaker Fund - 317 - - - 14,942 14,989 47 0%
Public Facilities Fund - 324 - - - 70,000 502,000 432,000 86% City Streets Improvement Fund - 325 182,662 234,310 55,064 3,687,304 2,907,583 (779,721) -27% Park Grants (Measure WW) - 327 193,383 183 - - - - 0%
Arterial Street Rehabilitation - 377 80,213 8,066 - 895,000 560,960 (334,040) -60% Sewer Enterprise Fund - 500 5,683,481 6,725,526 6,578,546 37,771,365 38,229,096 457,731 1% Sewer Enterprise Plant Expansion - 503 646,813 620,415 - - - - 0% Total 10,458,764 13,569,767 9,701,781 59,336,961 52,878,615 (6,458,346) -12%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 2,748,180 3,047,857 2,338,016 3,427,077 3,565,352 138,275 4% Overtime - 402 63,493 54,320 69,202 40,220 39,928 (292) -1% Employee Benefits - 410 477,632 1,389,904 1,337,750 1,838,614 1,999,511 160,897 8% Total Personnel 3,289,306 4,492,081 3,744,968 5,305,911 5,604,791 298,880 5% Services and Supplies
Professional & Administrative Services - 42 1,225,737 1,719,509 888,034 2,639,488 2,255,425 (384,063) -17% Other Operating Expenses - 43 1,259,423 1,460,175 1,031,218 1,162,754 1,243,254 80,500 6% Materials & Supplies - 44 1,205,184 1,159,619 819,321 1,589,500 1,604,500 15,000 1% Total Services and Supplies 3,690,345 4,339,303 2,738,573 5,391,742 5,103,179 (288,563) -6% Capital Outlay
Asset Acquisition/Improvement - 47 1,827,969 2,892,925 2,075,519 46,159,390 39,640,702 (6,518,688) -16% Total Capital Outlay 1,827,969 2,892,925 2,075,519 46,159,390 39,640,702 (6,518,688) -16% Indirect Cost Allocations
Administrative Credits - 46 (1,489,014) (1,634,275) (1,367,807) (2,140,656) (2,143,427) (2,771) 0% Administrative Debits - 46 1,801,323 1,864,884 1,545,883 2,411,198 2,479,432 68,234 3% IS Charges - 46 167,432 274,693 163,150 305,442 268,389 (37,053) -14% Legal Charges - 46 42,144 110,969 26,949 63,600 63,600 - 0% General Liability Insurance - 46 188,395 271,824 251,712 228,766 250,757 21,991 9% Total Indirect Cost Allocations 710,279 888,096 619,886 868,350 918,751 50,401 5% Debt Service
Debt Principal - 48101 - 0 362,000 1,064,678 1,089,184 24,506 2% Debt Interest - 48102 576,372 554,419 160,834 546,890 522,008 (24,882) -5% Total Debt Service 576,372 554,420 522,834 1,611,568 1,611,192 (376) 0% Depreciation
Depreciation Expense - 47401 364,494 402,942 - - - - 0% Total Depreciation 364,494 402,942 - - - - 0%
Total 10,458,764 13,569,767 9,701,781 59,336,961 52,878,615 (6,458,346) -12%

EXPENDITURES BY PROGRAM
Administration & Engineering - 341 619,060 964,593 470,796 944,561 818,329 (126,232) -15% Road maintenance - 342 1,382,361 2,187,871 1,001,962 11,735,918 8,317,983 (3,417,935) -41% Facility Maintenance - 343 897,725 1,188,741 729,818 5,146,583 2,655,590 (2,490,993) -94% NPDES Storm Water - 344 296,190 832,834 401,521 1,879,855 921,487 (958,368) -104% Park Maintenance - 345 764,347 888,153 400,424 986,402 1,661,245 674,843 41% Waste Reduction - 346 122,104 131,547 101,484 187,102 189,710 2,608 1% Pinole Valley Lighting & Landscaping 347-348 46,684 30,085 17,231 85,175 85,175 - 0% Sewer Treatment Plant - 641 3,774,932 4,722,179 3,615,914 11,911,529 12,349,900 438,371 4% Sewer Collection - 642 1,332,177 1,448,928 2,439,798 24,763,267 24,183,004 (580,263) -2% Sewer Projects -Shared - 643 646,813 620,415 - 85,000 85,000 - 0% WPCP/Equipment & Debt Svc. (Pinole Only) -
644 576,372 554,420 522,834 1,611,568 1,611,192 (376) 0% Total 10,458,764 13,569,767 9,701,781 59,336,961 52,878,615 (6,458,346) -12% 126