FY 2025/26 Second Quarter Financial Report
General Fund Expenditures
20 Employee Benefits
Employee benefits include medical, dental, vision, pension and other post-employment benefits, workers' compensation, and other miscellaneous benefits.
The cost of retirement benefits is the City’s annual required contribution for employees’ pension to the California Public Employees’ Retirement System (CalPERS). The City’s annual required contribution is determined by an annual actuarial valuation report, the most recent of which is as of July 2024. The budget reflects the net cost to the City (the required total contribution minus the employee contributions). All classic employees currently contribute the required employee contribution plus a portion of the employer’s contribution for a total of 15%.
For the second quarter, benefits totaled $3,919,606, or 48% of the budget. Expenditures in the first quarter are typically higher because workers’ compensation insurance premium is paid in full at the beginning of each fiscal year.
FY 2021/22
Actual
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Actual
FY 2025/26
Budget
Total 6,030,608 6,884,786 6,843,938 7,573,521 3,919,606 8,178,351 Q4 1,493,949 1,556,478 1,583,218 1,816,789
Q3 1,386,804 1,643,164 1,616,513 1,783,803
Q2 1,850,799 1,856,854 1,796,869 1,678,685 1,497,427
Q1 1,299,057 1,828,289 1,847,339 2,294,244 2,422,179
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
Employee Benefits
FY 2025/26 Second Quarter Financial Report
General Fund Expenditures
21 Professional and Administrative Services
Professional and administrative services include consulting services, legal services, temporary services, network and software maintenance, and equipment and building maintenance. Contract services with other government agencies, such as the Contra Costa County Fire Protection District (ConFire) and County animal services and library services, are also included in professional services. The majority of this category consists of the $6 million fire services contract with Confire. For the second quarter, expenditures including encumbrances totaled $4,338,479, or 46% of the budget.
Other Operating Expenses
Other operating expenses consist of gas, electricity, and telephone utilities for City facilities.
For the second quarter, expenditures totaled $187,196, or 50% of the budget.
Materials and Supplies
Materials and supplies include fuel, supplies, and maintenance materials. For the second quarter, expenditures totaled $87,253, or 47% of the budget.
FY 2021/22
Actual
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Actual
FY 2025/26
Budget
Total 4,083,329 5,686,937 9,049,450 8,827,367 4,338,479 9,416,040 Q4 2,003,524 2,861,758 2,927,276 2,349,141
Q3 825,459 1,236,020 2,050,634 2,364,150
Q2 785,639 867,167 2,116,252 2,137,380 2,231,792
Q1 468,707 721,992 1,955,288 1,976,696 2,106,687
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
Professional & Administrative Services
FY 2025/26 Second Quarter Financial Report
General Fund Expenditures
22 Interdepartmental Charges
Interdepartmental charges include indirect costs for personnel costs allocated to other funds, information technology and legal services, and general liability insurance. For the second quarter, expenditures totaled $1,020. Reimbursements from other funds were offset by the payment of the general liability insurance premium, which is paid in full at the beginning of the fiscal year.
Asset/Capital Outlay
Asset/capital outlay includes non-major asset acquisition and improvements, such as computer equipment and furniture, as well as several capital projects to be funded by the General Fund unassigned fund balance. For the second quarter, asset/capital outlay expenditures including encumbrances totaled $88,094, 8% of the budget. Expenditures were low due to the timing of one-time initiatives and projects.
Each fiscal year, capital needs are assessed and prioritized through the CIP planning process. Major capital improvement projects are detailed in a separate Five-Year Capital Improvement Plan (CIP) that can be found on the City’s website at:
https://www.pinole.gov/engineering-administration/capital-improvement-plan/.
Debt Service
Debt service includes the payment of debt for the 2006 pension obligation bonds (POBs) that were issued to finance the City’s unfunded accrued actuarial liability with CalPERS. The payment is made in full at the beginning of each fiscal year through FY 2035/36.
Transfers Out
Transfers out include transfers from the General Funds to other funds to support Community Services ($1,750,050), Planning and Building ($908,095), and Pinole Community Television (PCTV) operations ($367,262), and the Equipment Reserve Fund ($150,000). Transfers will be processed at year-end based on actual need, to ensure that operating funds maintain positive fund balances.
FY 2025/26 Second Quarter Financial Report
Non-General Funds
23 Non-General Funds
The following analysis outlines the financial activity for select Non-General Funds, which operate independently from the General Fund. Their sources of funding include state apportionments, property tax assessments, fees, permits, grants, and accumulated fund balance. Expenditures supported by these sources are typically restricted to designated uses.
Special Revenue Funds
Gas Tax Fund (Fund 200)
The Gas Tax Fund accounts for revenue from State excise taxes on gasoline and diesel fuel sales (referred to as the Highway Users Tax Account (HUTA)) as well as revenue from the Road Repair and Accountability Act of 2017 (SB1) (referred to as the Road Maintenance and Rehabilitation Account (RMRA)). Gas Tax Fund resources are restricted for use in the construction and maintenance of public streets. These funds support both annual operating and capital projects. For the second quarter, revenue totaled $519,597, or 49% of the budget. There is typically a delay in the timing of when the allocation is received.
Expenditures including encumbrances totaled $293,022, or 12% of the budget. Actual expenditures were primarily operating costs, including street and traffic signal maintenance and utilities; capital spending was low due to the timing of budgeted projects.
Public Safety Augmentation Fund (Fund 203)
The Public Safety Augmentation Fund (PSAF) accounts for monies allocated by the County Auditor-Controller under Proposition 172 from the statewide 0.5% sales tax based on a share of statewide taxable sales. These funds are used for public safety personnel costs and safety equipment purchases. For the second quarter, revenue totaled $96,597, or 39% of the budget. There is typically a two-month lag between sales activity and remittance to the City. Expenditures totaled $302,733, or 49% of the budget.
Gas Tax Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of
Amended
Budget
Projected
Year-End
Revenues $ 1,068,574 $ 1,068,574 $ 1,068,574 $ 519,597 49% $ 1,096,068 Expenditures 2,512,167 2,512,167 - 2,512,167 293,022 12% 2,512,167 Net surplus/deficit (1,443,593) (1,443,593) - (1,443,593) $ 226,575 (1,416,099) Beginning Fund Balance 2,175,570 2,175,570 2,175,570 2,175,570 Ending Fund Balance $ 731,977 $ 731,977 $ 731,977 $ 759,471 Page 181 of 206 FY 2025/26 Second Quarter Financial Report
Non-General Funds
24 Supplemental Law Enforcement Services Fund (Fund 206) The Supplemental Law Enforcement Services Fund (SLESF) accounts for funds received from the County under AB 3229, which enacted the Citizens Option for Public Safety (COPS) Program, through which the City receives $100,000 annually. In addition to the $100,000 annual payment, the City receives a Growth Allocation payment. The funds are used for personnel costs and safety equipment purchases. For the second quarter, revenue totaled $170,498, or 92% of the budget, and is trending higher due to a larger growth allocation.
Expenditures totaled $104,053, or 34% of the budget.
NPDES Storm Water Fund (Fund 207)
The NPDES Storm Water Fund accounts for assessments collected by the County via property tax bills and provided to the City for stormwater programs pursuant to the National Pollutant Discharge Elimination System (NPDES) regulations, a federally mandated program. Assessments are levied at $35 per Equivalent Runoff Unit (ERU). Revenue is received in December, April, and June through property tax assessments. For the second quarter, revenue totaled $35,652, or 14% of the budget. Expenditures totaled $195,521, or 51% of the budget, and were primarily driven by the costs to maintain the system.
Recreation Fund (Fund 209)
The Recreation Department Fund accounts for funds received from fees for participation in recreational programs. For the second quarter, program revenue was $265,661, or 46% of the budget. Expenditures were $1,157,705, or 50% of the budget. The General Fund transfer (operating subsidy) will be processed at year-end based on need.
Public Safety Augmentation Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ 249,584 $ 249,584 $ 249,584 $ 96,597 39% $ 249,584 Expenditures 613,388 613,388 613,388 302,733 49% 613,388 Net surplus/deficit (363,804) (363,804) - (363,804) $ (206,136) (363,804) Beginning Fund Balance 136,597 136,597 136,597 136,597
Ending Fund Balance $ (227,207) $ (227,207) $ (227,207) $ (227,207) Supplemental Law Enforcement
Services Fund
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ 185,000 $ 185,000 $ 185,000 $ 170,498 92% $ 185,000 Expenditures 303,281 303,281 - 303,281 104,053 34% 303,281 Net surplus/deficit (118,281) (118,281) - (118,281) $ 66,445 (118,281) Beginning Fund Balance 259,977 259,977 259,977 259,977
Ending Fund Balance $ 141,696 $ 141,696 $ 141,696 $ 141,696 NPDES Storm Water Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ 253,272 $ 253,272 $ 253,272 $ 35,652 14% 253,272 Expenditures 385,631 385,631 385,631 195,521 51% 385,631 Net surplus/deficit (132,359) (132,359) - (132,359) $ (159,868) (132,359) Beginning Fund Balance (333,734) (333,734) (333,734) (333,734) Ending Fund Balance $ (466,093) $ (466,093) $ (466,093) $ (466,093) Page 182 of 206 FY 2025/26 Second Quarter Financial Report
Non-General Funds
25 Building and Planning Fund (Fund 212)
The Building & Planning Fund accounts for funds received from fees and permits for building and planning services. Fees are collected to recover the cost primarily related to inspections and plan checks performed. Additionally, it accounts for funds received from various grants, including the California Energy Commission Grant, the Metropolitan Transportation Commission EV Charging Grant, and the Marin Clean Energy Grant. For the second quarter, revenue totaled $691,122, 38% of the budget. Grant revenue is received on a reimbursement basis, after expenditures have been incurred. Expenditures totaled $953,637, or 35% of the budget. The General Fund transfer (operating subsidy) will be processed at year-end based on need.
Refuse Management Fund (Fund 213)
The Refuse Management Fund accounts for resources received from the City’s franchise waste hauler, Republic Services, from a monthly fee imposed under AB 939 on all residential customers in Pinole. These revenues are restricted to programs and activities that promote recycling of solid waste and source reduction. For the second quarter, revenue totaled $25,711, or 39% of the budget. There is typically a delay in the timing of when the allocation is received. Expenditures totaled $70,240, or 37% of the budget.
Recreation Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues
Program Revenue $ 573,563 $ 573,563 $ - $ 573,563 $ 265,661 46% $ 578,851 Transfers In 1,750,050 1,750,050 - 1,750,050 - 0% 1,750,050 Total Revenues 2,323,613 2,323,613 - 2,323,613 265,661 11% 2,328,901 Expenditures 2,323,613 2,323,613 - 2,323,613 1,157,705 50% 2,323,613 Net surplus/deficit (0) (0) - (0) $ (892,044) 5,288
Beginning Fund Balance (18,379) (18,379) (18,379) (18,379) Ending Fund Balance $ (18,379) $ (18,379) $ (18,379) $ (13,091) Building and Planning Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ 1,836,137 $ 1,836,137 $ - $ 1,836,137 $ 691,122 38% $ 1,853,504 Transfers In 908,095 908,095 - 908,095 - 0% 908,095
Total Revenues $ 2,744,232 $ 2,744,232 $ - $ 2,744,232 $ 691,122 25% 2,761,599 Expenditures 2,744,232 2,744,232 - 2,744,232 953,637 35% 2,744,232 Net surplus/deficit (0) (0) - (0) $ (262,516) 17,366
Beginning Fund Balance (2,545,963) (2,545,963) (2,545,963) (2,545,963) Ending Fund Balance $ (2,545,964) $ (2,545,964) $ (2,545,964) $ (2,528,597) Refuse Management Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ 66,060 $ 66,060 $ 66,060 $ 25,711 39% $ 66,060 Expenditures 189,710 189,710 189,710 70,240 37% 189,710 Net surplus/deficit (123,650) (123,650) - (123,650) $ (44,529) (123,650) Beginning Fund Balance (33,476) (33,476) (33,476) (33,476) Ending Fund Balance $ (157,126) $ (157,126) $ (157,126) $ (157,126) Page 183 of 206 FY 2025/26 Second Quarter Financial Report
Non-General Funds
26 Solid Waste Fund (Fund 214)
The Solid Waste Fund accounts for funds received from Republic Services from a monthly fee it assesses on customer rates for solid waste services. These funds are set aside for future solid waste capital projects. For the second quarter, revenues totaled $714,841, or 47% of the budget, and were primarily from the collection of the vehicle impact fee.
Expenditures totaled $80,851, or 46% of the budget.
Staff recommend a budget amendment to increase the revenue budget by $1,459,000 for the vehicle impact fee and decrease the capital projects reimbursement revenue budget by $303,000, as this allocation concluded as part of the previous agreement.
Measure J Fund (Fund 215)
The Measure J Fund accounts for special 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 in order to receive these funds. Estimates of annual funding are provided by the CCTA, and jurisdiction allocations are based on a formula that considers both population and road mileage. Additionally, the fund accounts for funds received from State grants, including the Transportation Land-Use Connections (TLC) Grant, the Highway Safety Improvement Program (HSIP) Grant, and the Climate Implementation Grant. For the second quarter, revenue from interest income totaled $35,060, or 3% of the budget. The regular CCTA allocation is typically received in March. Grant revenue is received on a reimbursement basis, after expenditures have been incurred. Expenditures totaled $156,955, or 13% of the budget. Actual expenditures were primarily operating costs, including personnel and dues; capital spending was low due to the timing of budgeted projects.
Development Growth Impact Fund (Fund 276)
The Development Growth Impact Fund accounts for development fees collected to mitigate the impact of new development. Specifically, it provides for the expansion, design, Solid Waste Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ 368,000 $ 368,000 $ 1,156,000 $ 1,524,000 $ 714,841 47% $ 1,568,111 Expenditures 177,241 177,241 177,241 80,851 46% 187,270 Net surplus/deficit 190,759 190,759 1,156,000 1,346,759 $ 633,990 1,380,841 Beginning Fund Balance 3,306,893 3,306,893 3,306,893 3,306,893 Ending Fund Balance $ 3,497,652 $ 3,497,652 $ 4,653,652 $ 4,687,734 Measure J Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ 1,397,257 $ 1,397,257 $ 1,397,257 $ 35,060 3% $ 1,397,257 Expenditures 1,191,732 1,191,732 1,191,732 156,955 13% 1,191,732 Net surplus/deficit 205,525 205,525 - 205,525 $ (121,896) 205,525 Beginning Fund Balance 2,777,422 2,777,422 2,777,422 2,777,422 Ending Fund Balance $ 2,982,947 $ 2,982,947 $ 2,982,947 $ 2,982,947 Page 184 of 206 FY 2025/26 Second Quarter Financial Report
Non-General Funds
27 construction, or upgrade to facilities, roadways, and equipment. The City collects impact fees for police, fire protection, municipal and community facilities, parks, wastewater, roadways, and drainage. For the second quarter, revenue was primarily from interest. No development impact fee revenue is expected this fiscal year as fees are now collected after occupancy of new developments. Expenditures totaled $270,966, or 11% of the budget.
Actual expenditures were low due to the timing of budgeted capital projects, including parks, facilities, and street signals.
Housing Assets for Resale Fund (Fund 285)
The Housing Assets for Resale Fund accounts for activities associated with administering housing programs of the former Pinole Redevelopment Agency, use of Housing Set Aside funds, and the provision of affordable housing within the community. For the second quarter, revenues totaled $703,646, or 100% of the budget, and were primarily from the $650,000 prohousing grant award and interest revenue. Expenditures totaled $81,045, or 24% of the budget.
Lighting and Landscape District Fund (Fund 310)
The Lighting and Landscape District Fund accounts for assessments to business property owners to maintain median lighting and landscaping within the Pinole Valley Road North and South areas. Revenue is received in December, April, and June with property tax payments.
For this fiscal year only, the assessments will be collected in a single lump sum in June due to it being place on the property tax bills later than usual. As a result, no revenue was received in the second quarter. Expenditures totaled $12,526, or 15% of the budget.
Development Growth Impact Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ - $ - $ - $ - $ 61,956 0% $ 61,956
Expenditures 2,436,000 2,436,000 2,436,000 270,966 11% 2,436,000 Net surplus/deficit (2,436,000) (2,436,000) - (2,436,000) $ (209,010) (2,374,044) Beginning Fund Balance 3,462,185 3,462,185 3,462,185 3,462,185 Ending Fund Balance $ 1,026,185 $ 1,026,185 $ 1,026,185 $ 1,088,141 Housing Assets for Resale Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ 55,000 $ 705,000 $ 705,000 $ 703,646 100% $ 708,290 Expenditures 342,961 342,961 342,961 81,045 24% 342,961 Net surplus/deficit (287,961) 362,039 - 362,039 $ 622,601 365,329 Beginning Fund Balance 8,251,071 8,251,071 8,251,071 8,251,071 Ending Fund Balance $ 7,963,110 $ 8,613,110 $ 8,613,110 $ 8,616,400 Landscape and Lighting District
Fund
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ 63,911 $ 63,911 $ 63,911 $ - 0% $ 63,911
Expenditures 85,175 85,175 85,175 12,526 15% 85,175
Net surplus/deficit (21,264) (21,264) - (21,264) $ (12,526) (21,264) Beginning Fund Balance 99,053 99,053 99,053 99,053
Ending Fund Balance $ 77,789 $ 77,789 $ 77,789 $ 77,789 Page 185 of 206 FY 2025/26 Second Quarter Financial Report
Non-General Funds
28 Capital Project Funds
City Street Improvement Fund (Fund 325)
The City Street Improvements Fund accounts for funds used for street improvement projects. Additionally, it accounts for funds received from various grants, including the Highway Bridge Program (HBP) Grant and the Strategic Management Planning Program (STMP) Grant. For the second quarter, revenue totaled $62,086, or 4% of the budget, and was low as grant revenue is received on a reimbursement basis, after expenditures have been incurred. Expenditures including encumbrances totaled $530,947, or 18% of the budget. Actual expenditures were low due to the timing of budgeted capital projects.
Arterial Streets Rehabilitation Fund (Fund 377)
The Arterial Streets Rehabilitation Fund accounts for funds used for street rehabilitation projects. There were no expenditures due to the timing of budgeted capital projects.
Enterprise Funds
Sewer Enterprise Fund (Fund 500)
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. For the second quarter, revenues totaled $5,007,456, or 38% of the budget. Expenditures totaled $7,418,028, or 19% of the budget. Actual expenditures were primarily operating costs, including personnel, materials and supplies, professional services, and utilities; capital spending was low due to the timing of budgeted projects.
City Street Improvement Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ 1,685,283 $ 1,685,283 $ 1,685,283 $ 62,086 4% $ 1,685,283 Expenditures 2,907,583 2,907,583 2,907,583 530,947 18% 2,907,583 Net surplus/deficit (1,222,300) (1,222,300) - (1,222,300) $ (468,861) (1,222,300) Beginning Fund Balance 2,377,545 2,377,545 2,377,545 2,377,545 Ending Fund Balance $ 1,155,245 $ 1,155,245 $ 1,155,245 $ 1,155,245 Arterial Streets Rehabilitation Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ - $ - $ - $ - 0% $ -
Expenditures 560,960 560,960 560,960 - 0% 560,960
Net surplus/deficit (560,960) (560,960) (560,960) $ - (560,960) Beginning Fund Balance 1,253,071 1,253,071 1,253,071 1,253,071 Ending Fund Balance $ 692,111 $ 692,111 $ 692,111 $ 692,111 Page 186 of 206 FY 2025/26 Second Quarter Financial Report
Non-General Funds
29 Cable Access TV Fund (Fund 505)
The Cable Access TV 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 the second quarter, revenues totaled $22,838, or 4% of the budget. There is typically a time lag in when certain revenues are received, including quarterly franchise and PEG fees as well as video production revenue. Expenditures totaled $286,367, or 44% of the budget. The General Fund transfer (operating subsidy) will be processed at year-end based on need.
Staff recommend a budget amendment to decrease the revenue budget by $90,500 to remove sponsorships that are no longer expected to be received.
Information Systems Fund (Fund 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. For the second quarter, expenditures totaled $1,434,778, or 44% of the budget. The remaining $64,910 will be allocated to other City departments based on actual usage.
Sewer Enterprise Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ 13,035,506 $ 13,035,506 $ 13,035,506 $ 5,007,456 38% $ 13,135,506 Expenditures 38,229,096 38,229,096 - 38,229,096 7,418,028 19% 38,229,096 Net surplus/deficit (25,193,590) (25,193,590) - (25,193,590) $ (2,410,571) (25,093,590) Beginning Fund Balance 24,440,176 24,440,176 24,440,176 24,440,176 Ending Fund Balance $ (753,414) $ (753,414) $ (753,414) $ (653,414) Cable Access TV Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Revenues $ 653,088 $ 653,088 $ (90,500) $ 562,588 $ 22,838 4% $ 562,588 Expenditures 653,088 653,088 - 653,088 286,367 44% 653,088 Net surplus/deficit 0 0 (90,500) (90,500) $ (263,528) (90,500) Beginning Fund Balance (682) (682) (682) (682)
Ending Fund Balance $ (682) $ (682) $ (91,182) $ (91,182) Information Technology Fund FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
Proposed
Adjustments
FY 2025/26
Amended
Budget
FY 2025/26
YTD Actuals
w/ Encumb.
% of Amended
Budget
Projected
Year-End
Expenditures 1,434,778 1,434,778 - 1,434,778 628,935 44% 1,434,778 Indirect Cost Allocations (1,434,779) (1,434,779) - (1,434,779) (485,020) 34% (1,434,779) Net surplus/deficit (0) (0) - (0) 143,915 (0)
Beginning Fund Balance 64,910 64,910 64,910 64,910
Ending Fund Balance $ 64,910 $ 64,910 $ 64,910 $ 64,910 Page 187 of 206 FY 2025/26 Second Quarter Financial Report
Financial Summary by Fund
30 Financial Summary by Fund
The Second Quarter Financial Summary by Fund (Attachment B) summarizes all City funds’ revenues, expenditures, and estimated beginning and ending fund balances. It includes preliminary year-end financial results.
Projected
Year-End
6,698,790 6,698,790 6,698,790 1,922,535 1,922,535 (4,776,255) 29% 6,698,790 4,567,189 4,567,189 4,567,189 1,851,090 1,851,090 (2,716,099) 41% 4,567,189 2,599,000 2,599,000 2,599,000 1,004,741 1,004,741 (1,594,259) 39% 2,599,000 2,599,000 2,599,000 2,599,000 1,004,860 1,004,860 (1,594,140) 39% 2,599,000 2,599,000 2,599,000 2,599,000 982,340 982,340 (1,616,660) 38% 2,599,000 2,345,000 2,345,000 2,345,000 1,286,250 1,286,250 (1,058,750) 55% 2,345,000 850,000 850,000 850,000 264,143 264,143 (585,857) 31% 850,000 876,172 876,172 876,172 370,128 370,128 (506,044) 42% 876,172 400,000 400,000 400,000 149,970 149,970 (250,030) 37% 400,000 476,172 476,172 476,172 220,158 220,158 (256,014) 46% 476,172 2,513,149 2,513,149 2,513,149 1,258,382 1,258,382 (1,254,767) 50% 2,513,149 - - - 163,128 163,128 163,128 0 163,128
73,022 73,022 73,022 67,346 67,346 (5,676) 92% 73,022
72,025 72,025 72,025 - - (72,025) 0% 72,025
301,700 301,700 301,700 233,127 233,127 (68,573) 77% 301,700 25,500 25,500 25,500 - - (25,500) 0% 25,500
64,809 64,809 64,809 44,495 44,495 (20,314) 69% 64,809
42,000 42,000 42,000 34,430 34,430 (7,570) 82% 42,000
15,550 15,550 15,550 6,442 6,442 (9,108) 41% 15,550
1,861,497 1,861,497 1,861,497 1,040,712 1,040,712 (820,785) 56% 1,861,497 100,000 100,000 100,000 8,657 8,657 (91,343) 9% 100,000 81,450 81,450 81,450 41,573 41,573 (39,877) 51% 81,450
11,500 11,500 11,500 51,928 51,928 40,428 452% 51,928
5,100 5,100 5,100 8,803 8,803 3,703 173% 8,803
1,000 1,000 1,000 194 194 (806) 19% 1,000
28,302,453 28,302,453 - 28,302,453 11,645,302 - 11,645,302 (16,657,150) 41% 28,509,711 3,235,445 3,235,445 - 3,235,445 - - (3,235,445) 0% 3,235,445 31,537,898 31,537,898 - 31,537,898 11,645,302 - 11,645,302 (19,892,595) 37% 31,745,156 252,450 252,450 252,450 86,980 86,980 165,470 34% 252,450 535,563 535,563 535,563 343,792 343,792 191,771 64% 535,563 733,895 733,895 733,895 384,381 384,381 349,514 52% 733,895 9,990 9,990 9,990 4,520 4,520 5,470 45% 9,990
305,965 305,965 305,965 239,104 239,104 66,861 78% 305,965 598,565 598,565 598,565 322,149 322,149 276,416 54% 598,565 (292,600) (292,600) (292,600) (83,045) (83,045) (209,555) 28% (292,600) 1,020,844 1,020,844 33,000 1,053,844 508,833 508,833 545,011 48% 1,053,844 965,908 965,908 965,908 478,368 478,368 487,540 50% 965,908 1,298,551 1,298,551 1,298,551 529,899 529,899 768,652 41% 1,298,551 5,123,167 5,123,167 33,000 5,156,167 2,575,878 - 2,575,878 2,580,289 50% 5,156,167 5,823,820 5,823,820 5,823,820 2,578,024 2,578,024 3,245,796 44% 5,823,820 1,468,835 1,468,835 1,468,835 740,298 740,298 728,537 50% 1,468,835 2,740,771 2,740,771 2,740,771 1,337,374 1,337,374 1,403,397 49% 2,740,771 3,202,461 3,202,461 3,202,461 1,495,037 1,495,037 1,707,424 47% 3,202,461 13,235,887 13,235,887 - 13,235,887 6,150,733 - 6,150,733 7,085,153 46% 13,235,887 402,553 402,553 402,553 205,186 4,500 209,686 192,867 52% 402,553 30,000 30,000 31,366 61,366 - 2,888 2,888 58,478 5% 61,366 715,330 715,330 715,330 443,247 443,247 272,083 62% 715,330 - - - - - - 0% -
1,147,883 1,147,883 31,366 1,179,249 648,433 7,388 655,820 523,429 56% 1,179,249 12,387 12,387 12,387 5,616 5,616 6,771 45% 12,387
418,050 418,050 35,000 453,050 137,277 137,277 315,773 30% 453,050 159,705 159,705 159,705 37,688 5,620 43,308 116,397 27% 159,705 590,142 590,142 35,000 625,142 180,581 5,620 186,202 438,941 30% 625,142 3,500 3,500 3,500 869 869 2,631 25% 3,500
202,430 202,430 202,430 62,857 62,857 139,573 31% 202,430 226,437 226,437 226,437 95,466 95,466 130,971 42% 226,437 432,367 432,367 - 432,367 159,192 - 159,192 273,175 37% 432,367 653,545 653,545 653,545 650,981 650,981 2,564 100% 653,545 2,592,907 2,592,907 2,592,907 - - 2,592,907 0% 2,592,907 23,775,898 23,775,898 99,366 23,875,264 10,365,798 13,008 10,378,806 (13,496,457) 43% 23,875,264 Operating Transfer Out:
Expenditure Total:
Division: 461- Planning Total:
Division: 465- Code Enforcement Total:
Division: 466- Economic Development Total:
Community Development Total:
Division: 551- Recreation Administration Total:
Division: 560- Library Services Total:
Division: 561 Animal Control Services Total:
Community Services Total:
Debt Service:
Division: 222- Police Support Services Total:
Division: 223- Dispatch WBCC Total:
Division: 231- Fire Total:
Total Public Safety:
Division: 341- Administration/Engineering Total:
Division: 342- Road Maintenance Total:
Division: 343- Facility Maintenance Total:
Division: 345- Park Maintenance Total:
Public Works Total:
Division: 113- City Treasurer Total:
Division: 114- City Attorney Total:
City Attorney Services
City Attorney Indirect Cost Allocations
Division: 115- Finance Department Total:
Division: 116- Human Resources Total:
Division: 117- General Government Total:
Total Administrative:
Division: 221- Police Operations Total:
Revenue Total:
399- Pension Trust 115 Transfer
Sources Total:
Fund: 100- General Fund
Expenditures
Division: 110- City Council Total:
Division: 111- City Manager Total:
Division: 112- City Clerk Total:
342- Other Fees
343- Abatement Fees
351- Fines and Forfeiture
361- Public Safety Charges
370- Interest and Investment Income
381- Rental Income
383- Reimbursements
384- Other Revenue
392- Proceeds from Sale of Property
315- Other Taxes
Other Tax/Transient Occupancy Tax (TOT)
Other Tax/Business License
321- Intergovernmental Taxes
322-Federal Grants
323- State Grants
324- Other Grants
332- Permits
341- Review Fees
General Fund (including Measure S 2006, Measure S 2014, and Measure I 2024)
Revenue
311- Property Taxes
312- Sales and Use Taxes
312- Sales and Use Taxes-Meas S 2006
312- Sales and Use Taxes-Meas S 2014
312- Sales and Use Taxes-Meas I 2024
313- Utility Users Tax (UUT)
314- Franchise Taxes
Second Quarter Financial Summary by Fund
City of Pinole, CA For FY2025/26 Period Ending: 12/31/25 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget
Proposed
Adjustments Amended Budget YTD Actual Encumbrances Total Percent
Used
Projected
Year-End
Second Quarter Financial Summary by Fund
City of Pinole, CA For FY2025/26 Period Ending: 12/31/25 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget
Proposed
Adjustments Amended Budget YTD Actual Encumbrances Total Percent
Used
2,450 2,450 2,450 5,869 5,869 (3,419) 240% 2,450
845,720 845,720 845,720 610,367 610,367 235,353 72% 845,720 1,772,580 1,772,580 1,772,580 918,036 918,036 854,544 52% 1,772,580 350,000 350,000 350,000 531 531 349,470 0% 350,000
- - - - - - 0% -
2,970,750 2,970,750 - 2,970,750 1,534,803 - 1,534,803 1,435,947 52% 2,970,750 - - - - - - 0% -
2,450 2,450 2,450 300 300 2,150 12% 2,450
- - - - - - 0% -
2,450 2,450 - 2,450 300 - 300 2,150 12% 2,450
- - - - - - 0% -
127,055 127,055 127,055 12,895 12,895 114,160 10% 127,055 1,767,924 1,767,924 1,767,924 915,625 915,625 852,299 52% 1,767,924 1,894,979 1,894,979 - 1,894,979 928,520 - 928,520 966,459 49% 1,894,979 219,653 219,653 219,653 46,891 6,811 53,702 165,951 24% 219,653 198,858 348,858 348,858 47,943 21,065 69,008 279,850 20% 348,858 174,260 174,260 174,260 52,668 52,668 121,592 30% 174,260 543,937 543,937 543,937 56,537 15,315 71,852 472,085 13% 543,937 110,000 110,000 110,000 20,250 20,250 89,750 18% 110,000 1,246,708 1,396,708 - 1,396,708 224,289 43,191 267,480 1,129,228 19% 1,396,708 20,000 53,632 53,632 20,098 20,098 33,535 37% 53,632
20,000 53,632 - 53,632 20,098 - 20,098 33,535 37% 53,632 - - - - - - 0% -
15,300 15,300 15,300 718 718 14,582 5% 15,300
- - - - - - 0% -
15,300 15,300 - 15,300 718 - 718 14,582 5% 15,300
3,179,437 3,363,069 - 3,363,069 1,173,925 43,191 1,217,116 2,145,953 36% 3,363,069 283,500 283,500 - 283,500 - - 283,500 0% 283,500
3,462,937 3,646,569 - 3,646,569 1,173,925 43,191 1,217,116 2,429,453 33% 3,646,569 1,752,454 1,752,454 1,752,454 816,321 816,321 936,133 47% 1,752,454 182,752 182,752 182,752 69,578 69,578 113,174 38% 182,752 356,256 356,256 356,256 217,549 217,549 138,707 61% 356,256 300,000 300,000 300,000 - - 300,000 0% 300,000
2,591,462 2,591,462 - 2,591,462 1,103,448 - 1,103,448 1,488,014 43% 2,591,462 32,801,047 32,984,679 99,366 33,084,045 14,177,974 56,199 14,234,173 18,849,872 43% 33,084,045 (1,263,149) (1,446,781) (99,366) (1,546,147) (2,532,672) (56,199) (2,588,871) 1,042,723 167% (1,338,889) Fund Balance July 1, 2025 5,746,650 5,746,650 5,746,650 5,746,650 5,746,650 Estimated Fund Balance June 30, 2026 4,483,501 4,299,869 4,200,503 3,213,978 4,407,762 300,000 300,000 300,000 165,291 165,291 (134,709) 55% 300,000 300,000 300,000 - 300,000 165,291 - 165,291 (134,709) 55% 300,000 2,400,000 2,400,000 2,400,000 - - (2,400,000) 0% 2,400,000 (2,100,000) (2,100,000) - (2,100,000) 165,291 165,291 2,265,291 -8% (2,100,000) Fund Balance July 1, 2025 9,907,357 9,907,357 9,907,357 9,907,357 9,907,357 Estimated Fund Balance June 30, 2026 7,807,357 7,807,357 7,807,357 10,072,648 7,807,357 - - 68,747 68,747 68,747 68,747 0 0% 68,747
- - 68,747 68,747 68,747 - 68,747 0 0% 68,747
150,000 150,000 150,000 - - (150,000) 0% 150,000
150,000 150,000 68,747 218,747 68,747 - 68,747 (150,000) 31% 218,747 - - 89,819 89,819 - - 89,819 0% 89,819
120,000 120,000 120,000 - - 120,000 0% 120,000
80,000 80,000 80,000 - - 80,000 0% 80,000
5,000 5,000 5,000 - - 5,000 0% 5,000
- - - - - - 0% -
- - - - - - 0% -
205,000 205,000 89,819 294,819 - - - 294,819 0% 294,819 (55,000) (55,000) (55,000) 68,747 - 68,747 144,819 -125% (76,072) Fund Balance July 1, 2025 229,348 229,348 229,348 229,348 229,348 Estimated Fund Balance June 30, 2026 174,348 174,348 174,348 298,095 153,276 Equipment Reserve Net Results:
Sources Total:
Expenditures
Division: 221- Police Operations Total:
Division: 342- Road Maintenance Total:
Division: 345- Park Maintenance Total:
Division: 461- Planning Total:
Division: 462- Building Total:
Division: 551- Recreation Admin Total:
Expenditures Total:
Fund: 150 - General Reserve
370- Interest and Investment Income
Revenue Total:
499- Transfer Out Total:
General Reserve Net Results:
Fund: 160 - Equipment Reserve
383- Reimbursements
Revenue Total:
399- Transfers In Total:
Fund: 107 - Measure I
Expenditures
Division: 221- Police Operations Total:
Division: 342- Road Maintenance Total:
Division: 345- Park Maintenance Total:
Operating Transfer Out:
Expenditures Total:
General Fund Measure S and Measure I Expenditure Total:
General Fund and Measure S Net Results:
Community Development Total:
Division: 551- Recreation Admin Total:
Division: 553- Tiny Tots Total:
Division: 554- Youth Center Total:
Community Services Total:
Sub-Total:
Operating Transfer Out:
Expenditure Total:
Division: 231- Fire Total:
Total Public Safety:
Division: 341- Admin/Engineering Total:
Division: 342- Road Maintenance Total:
Division: 343- Facility Maintenance Total:
Division: 344- NPDES Storm Drain Total:
Division: 345- Park Maintenance Total:
Public Works Total:
Division: 466- Economic Development Total:
Expenditures Total:
Fund: 106 - Measure S-2014
Expenditures
Division: 110- City Council Total:
Division: 115- Finance Department Total:
Division: 118- Information Systems Total:
Total Administrative:
Division: 221- Police Operations Total:
Division: 222- Police Support Services Total:
Fund: 105 - Measure S -2006
Expenditures
Division: 115- Finance Department Total:
Division: 221- Police Operations Total:
Division: 231- Fire Total:
Division: 342- Road Maintenance Total:
Division: 343- Facility Maintenance Total:
Projected
Year-End
Second Quarter Financial Summary by Fund
City of Pinole, CA For FY2025/26 Period Ending: 12/31/25 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget
Proposed
Adjustments Amended Budget YTD Actual Encumbrances Total Percent
Used
1,055,938 1,055,938 1,055,938 487,103 487,103 (568,835) 46% 1,055,938 5,000 5,000 5,000 32,494 32,494 27,494 650% 32,494
7,636 7,636 7,636 - - (7,636) 0% 7,636
1,068,574 1,068,574 - 1,068,574 519,597 - 519,597 548,977 49% 1,096,068 - - - - - - 0% -
2,512,167 2,512,167 2,512,167 293,022 293,022 2,219,145 12% 2,512,167 2,512,167 2,512,167 - 2,512,167 293,022 - 293,022 2,219,145 12% 2,512,167 (1,443,593) (1,443,593) (1,443,593) 226,575 - 226,575 1,670,168 -16% (1,416,099) Fund Balance July 1, 2025 2,175,570 2,175,570 2,175,570 2,175,570 2,175,570 Estimated Fund Balance June 30, 2026 731,977 731,977 731,977 2,402,145 759,471 3,175 3,175 3,175 - - (3,175) 0% 3,175
36,816 36,816 36,816 - - (36,816) 0% 36,816
- - - - - - 0% -
39,991 39,991 - 39,991 - - - 39,991 0% 39,991
26,000 26,000 26,000 7,118 7,118 18,882 27% 26,000
26,000 26,000 - 26,000 7,118 - 7,118 18,882 27% 26,000
13,991 13,991 13,991 (7,118) (7,118) (21,109) -51% 13,991 Fund Balance July 1, 2025 116,210 116,210 116,210 116,210 116,210 Estimated Fund Balance June 30, 2026 130,201 130,201 130,201 109,092 130,201 239,584 239,584 239,584 96,324 96,324 (143,260) 40% 239,584 10,000 10,000 10,000 273 273 (9,727) 3% 10,000
249,584 249,584 - 249,584 96,597 - 96,597 (152,987) 39% 249,584 613,388 613,388 613,388 302,733 302,733 310,655 49% 613,388 613,388 613,388 - 613,388 302,733 - 302,733 310,655 49% 613,388 (363,804) (363,804) (363,804) (206,136) (206,136) 157,668 57% (363,804) Fund Balance July 1, 2025 136,597 136,597 136,597 136,597 136,597 Estimated Fund Balance June 30, 2026 (227,207) (227,207) (227,207) (69,540) (227,207) - - - - - 0% -
- - - - - - 0% -
- - - - - - - 0% -
- - - - 21,022 35,702 56,725 (56,725) 0% 56,725
- - - (21,022) (21,022) (21,022) 0% (56,725)
Fund Balance July 1, 2021 68,927 68,927 68,927 68,927
Estimated Fund Balance June 30, 2022 68,927 68,927 68,927 47,905 20,500 20,500 20,500 8,478 8,478 (12,022) 41% 20,500
4,000 4,000 4,000 4,561 4,561 561 114% 4,000
- - - - - - 0% -
24,500 24,500 - 24,500 13,038 - 13,038 (11,462) 53% 24,500 22,191 22,191 22,191 5,879 5,879 16,312 26% 22,191
35,000 35,000 35,000 - - 35,000 0% 35,000
57,191 57,191 - 57,191 5,879 - 5,879 51,312 10% 57,191
(32,691) (32,691) (32,691) 7,160 7,160 39,851 -22% (32,691) Fund Balance July 1, 2025 308,427 308,427 308,427 308,427 308,427 Estimated Fund Balance June 30, 2026 275,736 275,736 275,736 315,586 275,736 180,000 180,000 180,000 166,382 166,382 (13,618) 92% 180,000 5,000 5,000 5,000 4,116 4,116 (884) 82% 5,000
185,000 185,000 - 185,000 170,498 - 170,498 (14,502) 92% 185,000 303,281 303,281 303,281 104,053 104,053 199,228 34% 303,281 303,281 303,281 - 303,281 104,053 - 104,053 199,228 34% 303,281 (118,281) (118,281) (118,281) 66,445 - 66,445 184,726 -56% (118,281) Fund Balance July 1, 2025 259,977 259,977 259,977 259,977 259,977 Estimated Fund Balance June 30, 2026 141,696 141,696 141,696 326,422 141,696 323- State Grants
370- Interest and Investment Income
Revenue Total:
Expenditures
Division: 227- Police Grants Total:
Expenditures Total:
Sup Law Enforce Svc Fund Net Results:
370- Interest and Investment Income
384- Other Revenue
Revenue Total:
Expenditures
Division: 227- Police Grants Total:
Division: 342- Road Maintenance Total:
Expenditures Total:
Traffic Safety Fund Net Results:
Fund: 206 - Supplemental Law Enforcement Svc Fund
Public Safety Augmentation Fund Net Results:
Fund: 204 - Police Grants
Revenue Total:
Pension Trust 115 Transfer
Sources Total
Expenditures Total:
Police Grants Net Results:
Fund: 205 - Traffic Safety Fund
351- Fines and Forfeitures
Expenditures Total:
Restricted Real Estate Maint Fund Net Results:
Fund: 203 - Public Safety Augmentation Fund
321- Intergovernmental Taxes
370- Interest and Investment Income
Revenue Total:
Expenditures
Division: 221- Police Operations Total:
Expenditures Total:
Expenditures Total:
Gas Tax Fund Net Results:
Fund: 201 - Restricted Real Estate Maintenance Fund
342- Other Fees
381- Rental Income
384- Other Revenue
Revenue Total:
Expenditures
Division: 343- Facility Maintenance Total:
Fund: 200 - Gas Tax Fund
321- Intergovernmental Taxes
370- Interest and Investment Income
383- Reimbursements
Revenue Total:
Expenditures
Division: 341- Admin and Engineering Total:
Division: 342- Road Maintenance Total:
Projected
Year-End
Second Quarter Financial Summary by Fund
City of Pinole, CA For FY2025/26 Period Ending: 12/31/25 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget
Proposed
Adjustments Amended Budget YTD Actual Encumbrances Total Percent
Used
253,272 253,272 253,272 34,989 34,989 (218,283) 14% 253,272 - - - 663 663 663 0% -
- - - - - - 0% -
- - - - - - 0% -
253,272 253,272 - 253,272 35,652 - 35,652 (217,620) 14% 253,272 8,081 8,081 8,081 3,702 3,702 4,379 46% 8,081
377,550 377,550 377,550 191,818 191,818 185,732 51% 377,550 385,631 385,631 - 385,631 195,521 - 195,521 190,110 51% 385,631 (132,359) (132,359) (132,359) (159,868) (159,868) (27,509) 121% (132,359) Fund Balance July 1, 2025 (333,734) (333,734) (333,734) (333,734) (333,734) Estimated Fund Balance June 30, 2026 (466,093) (466,093) (466,093) (493,602) (466,093) 94,463 94,463 94,463 9,938 9,938 (84,524) 11% 94,463
241,100 241,100 241,100 92,636 92,636 (148,464) 38% 241,100 110,500 110,500 110,500 70,028 70,028 (40,472) 63% 110,500 44,500 44,500 44,500 45,872 45,872 1,372 103% 44,500
- - - - - - 0% -
83,000 83,000 83,000 41,898 41,898 (41,102) 50% 83,000
- - - 5,288 5,288 5,288 0% 5,288
- - - - - - 0% -
573,563 573,563 - 573,563 265,661 - 265,661 (307,902) 46% 578,851 1,750,050 1,750,050 1,750,050 - - (1,750,050) 0% 1,750,050 2,323,613 2,323,613 - 2,323,613 265,661 - 265,661 (2,057,952) 11% 2,328,901 -
7,500 7,500 7,500 4,125 4,125 3,375 55% 7,500
923,673 923,673 923,673 490,769 490,769 432,904 53% 923,673 565,670 565,670 565,670 276,556 276,556 289,114 49% 565,670 263,367 263,367 263,367 119,909 119,909 143,458 46% 263,367 343,042 343,042 343,042 119,130 119,130 223,912 35% 343,042 220,360 220,360 220,360 147,110 147,110 73,250 67% 220,360 - - - 107 107 (107) 0% -
2,323,613 2,323,613 - 2,323,613 1,157,705 - 1,157,705 1,165,908 50% 2,323,613 (0) (0) - (0) (892,044) - (892,044) (892,044) 1274348346% 5,288 Fund Balance July 1, 2025 (18,379) (18,379) (18,379) (18,379) (18,379) Estimated Fund Balance June 30, 2026 (18,379) (18,379) (18,379) (910,423) (13,091) - - - - - 0% -
442,800 442,800 442,800 - - (442,800) 0% 442,800
- - - 4,275 4,275 4,275 0% -
332- Permits 506,011 506,011 506,011 331,245 331,245 (174,766) 65% 506,011 341- Review Fees 477,355 477,355 477,355 162,723 162,723 (314,632) 34% 477,355 342- Other Fees 375,511 375,511 375,511 148,646 148,646 (226,865) 40% 375,511 - - - 325 325 325 0% -
30,000 30,000 30,000 19,970 19,970 (10,030) 67% 30,000
- - - 6,182 6,182 6,182 0% -
- - - 17,367 17,367 17,367 0% 17,367
4,460 4,460 4,460 390 390 (4,070) 9% 4,460
1,836,137 1,836,137 - 1,836,137 691,122 - 691,122 (1,145,015) 38% 1,853,504 908,095 908,095 908,095 - - (908,095) 0% 908,095
2,744,232 2,744,232 - 2,744,232 691,122 - 691,122 (2,053,110) 25% 2,761,599 1,264,879 1,264,879 1,264,879 374,239 374,239 890,640 30% 1,264,879 1,479,353 1,479,353 1,479,353 579,399 579,399 899,955 39% 1,479,353 2,744,232 2,744,232 - 2,744,232 953,637 - 953,637 1,790,595 35% 2,744,232 (0) (0) - (0) (262,516) - (262,516) (262,515) 69083050% 17,366 Fund Balance July 1, 2025 (2,545,963) (2,545,963) (2,545,963) 115,802 (2,545,963) Estimated Fund Balance June 30, 2026 (2,545,964) (2,545,964) (2,545,964) (146,714) (2,528,597) Expenditures
Division: 461- Planning Total:
Division: 462- Building Inspection Total:
Expenditures Total:
Building & Planning Net Results:
324- Other Grants
344- Impact Fees
351- Fines and Forfeiture
370- Interest and Investment Income
383- Reimbursements
384- Other Revenue
Revenue Total:
Operating Transfers In:
Sources Total
Division: 557- Swim Center Total:
Division: 559- Tennis Total:
Expenditures Total:
Recreation Fund Net Results:
Fund: 212 - Building & Planning
322- Federal Grants
323- State Grants
Revenue Total:
Operating Transfers in:
Sources Total
Expenditures
Division: 117- General Government Total:
Division: 551- Recreation Administration Total:
Division: 552- Senior Center Total:
Division: 553- Tiny Tots Total:
Division: 554- Youth Center Total:
Fund: 209 - Recreation Fund
Division: 551- Recreation Administration
Division: 552- Senior Center
Division: 553- Tiny Tots
Division: 554- Youth Center
Division: 555- Day Camp
Division: 557- Swim Center
Division: 558- Memorial Hall
Division: 559- Tennis
332- Licenses and Permits
370- Interest and Investment Income
399- Operating Transfer In
Revenue Total:
Expenditures
Division: 342- Road Maintenance Total:
Division: 344- NPDES Storm Drain Total:
Expenditures Total:
NPDES Storm Water Fund Net Results:
Fund: 207 - NPDES Storm Water Fund
321- Intergovernmental Taxes
Projected
Year-End
Second Quarter Financial Summary by Fund
City of Pinole, CA For FY2025/26 Period Ending: 12/31/25 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget
Proposed
Adjustments Amended Budget YTD Actual Encumbrances Total Percent
Used
60,060 60,060 60,060 25,711 25,711 (34,349) 43% 60,060
6,000 6,000 6,000 - - (6,000) 0% 6,000
66,060 66,060 - 66,060 25,711 - 25,711 (40,349) 39% 66,060 -
189,710 189,710 189,710 70,240 70,240 119,470 37% 189,710 189,710 189,710 - 189,710 70,240 - 70,240 119,470 37% 189,710 (123,650) (123,650) - (123,650) (44,529) (44,529) 79,121 36% (123,650) Fund Balance July 1, 2025 (33,476) (33,476) (33,476) (33,476) (33,476) Estimated Fund Balance June 30, 2026 (157,126) (157,126) (157,126) (78,005) (157,126) - - 1,459,000 1,459,000 605,730 605,730 (853,270) 42% 1,459,000 8,000 8,000 8,000 52,111 52,111 44,111 651% 52,111
360,000 360,000 (303,000) 57,000 57,000 57,000 - 100% 57,000 368,000 368,000 1,156,000 1,524,000 714,841 - 714,841 (809,159) 47% 1,568,111 -
- - - 8,170 8,170 (8,170) 0% 8,170
177,241 177,241 177,241 70,822 70,822 106,419 40% 177,241 - - - 1,859 1,859 (1,859) 0% 1,859
177,241 177,241 - 177,241 80,851 - 80,851 96,390 46% 187,270 190,759 190,759 1,156,000 1,346,759 633,990 - 633,990 (712,769) 47% 1,380,841 Fund Balance July 1, 2025 3,306,893 3,306,893 3,306,893 3,306,893 3,306,893 Estimated Fund Balance June 30, 2026 3,497,652 3,497,652 4,653,652 3,940,882 4,687,734 - - - - - - 0% -
967,619 967,619 967,619 - - (967,619) 0% 967,619
421,638 421,638 421,638 - - (421,638) 0% 421,638
8,000 8,000 8,000 35,060 35,060 27,060 438% 8,000
1,397,257 1,397,257 - 1,397,257 35,060 - 35,060 (1,362,197) 3% 1,397,257 - - - - - - 0% -
196,123 196,123 196,123 69,566 69,566 126,557 35% 196,123 993,609 993,609 993,609 72,390 15,000 87,390 906,219 9% 993,609 2,000 2,000 2,000 - - 2,000 0% 2,000
1,191,732 1,191,732 - 1,191,732 141,955 15,000 156,955 1,034,777 13% 1,191,732 205,525 205,525 - 205,525 (106,896) (15,000) (121,896) (327,421) -59% 205,525 Fund Balance July 1, 2025 2,777,422 2,777,422 2,777,422 2,777,422 2,777,422 Estimated Fund Balance June 30, 2026 2,982,947 2,982,947 2,982,947 2,670,526 2,982,947 - - - 3,365 3,365 3,365 0% -
- - - - - - 0% -
- - - - 3,365 - 3,365 3,365 0% -
- - - - - - 0% -
- - - 3,365 3,365 3,365 0% -
Fund Balance July 1, 2025 227,215 227,215 227,215 227,215 227,215 Estimated Fund Balance June 30, 2026 227,215 227,215 227,215 230,580 227,215 - - - - - - 0% -
- - - 313 313 313 0% -
- - - - 313 - 313 313 0% -
19,268 19,268 19,268 - - 19,268 0% 19,268
19,268 19,268 - 19,268 - - - 19,268 0% 19,268
(19,268) (19,268) - (19,268) 313 313 19,581 -2% (19,268) Fund Balance July 1, 2025 20,255 20,255 20,255 20,255 20,255 Estimated Fund Balance June 30, 2026 987 987 987 20,568 987 Expenditures
Division: 221- Police Operations Total:
Expenditures Total:
Asset Seizure-Adjudicated Fund Net Results:
Fund: 225 - Asset Seizure-Adjudicated Fund
351- Fines and Forfeiture
370- Interest and Investment Income
Revenue Total:
Measure C and J Fund Net Results:
Fund: 216 - Rate Stabilization Fund
370- Interest and Investment Income
383- Reimbursements
Revenue Total:
Expenditures Total:
Rate Stabilization Fund Net Results:
324- Other Grants
370- Interest and Investment Income
Revenue Total:
Expenditures
Division: 117- General Government Total:
Division: 341- Administration/Engineering Total:
Division: 342- Road Maintenance Total:
Division: 343- Facility Maintenance Total:
Expenditures Total:
Expenditures
Division: 341- Administration/Engineering Total:
Division: 342- Road Maintenance Total:
Division: 346- Waste Reduction Total:
Expenditures Total:
Solid Waste Fund Net Results:
Fund: 215 - Measure C and J Fund
322- Fed Grant/Misc
323- State Grant/Misc
Expenditures
Division: 346- Waste Reduction Total:
Expenditures Total:
Refuse Management Fund Net Results:
Fund: 214 - Solid Waste Fund
344- Impact Fees
370- Interest and Investment Income
383- Reimbursements
Revenue Total:
Fund: 213 - Refuse Management Fund
323- State Grants
370- Interest and Investment Income
Revenue Total:
Projected
Year-End
Second Quarter Financial Summary by Fund
City of Pinole, CA For FY2025/26 Period Ending: 12/31/25 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget
Proposed
Adjustments Amended Budget YTD Actual Encumbrances Total Percent
Used
- - - 4,404 4,404 4,404 0% -
- - - - 4,404 - 4,404 4,404 0% -
- - - - - 0% -
- - - - 4,404 4,404 4,404 0% -
- - -
Fund Balance July 1, 2025 56,831 56,831 56,831 56,831 56,831 Estimated Fund Balance June 30, 2026 56,831 56,831 56,831 61,235 56,831 - - - 10,817 10,817 10,817 0% 10,817
- - - 51,139 51,139 51,139 0% 51,139
- - - - 61,956 - 61,956 61,956 0% 61,956
100,000 100,000 100,000 - - 100,000 0% 100,000
1,236,000 1,236,000 1,236,000 32,966 238,000 270,966 965,034 22% 1,236,000 1,100,000 1,100,000 1,100,000 - - 1,100,000 0% 1,100,000 - - - - - - 0% -
2,436,000 2,436,000 - 2,436,000 32,966 238,000 270,966 2,165,034 11% 2,436,000 (2,436,000) (2,436,000) - (2,436,000) 28,990 (238,000) (209,010) 2,226,990 9% (2,374,044) Fund Balance July 1, 2025 3,462,185 3,462,185 3,462,185 3,462,185 3,462,185 Estimated Fund Balance June 30, 2026 1,026,185 1,026,185 1,026,185 3,491,175 1,088,141 50,000 50,000 50,000 53,290 53,290 3,290 107% 53,290
- 650,000 650,000 650,000 650,000 - 0% 650,000
- - - 356 356 356 0% -
- - - - - - 0% -
5,000 5,000 5,000 - - (5,000) 0% 5,000
55,000 705,000 - 705,000 703,646 - 703,646 (1,354) 100% 708,290 57,693 57,693 57,693 27,465 27,465 30,228 48% 57,693
285,268 285,268 285,268 53,580 53,580 231,688 19% 285,268 342,961 342,961 - 342,961 81,045 - 81,045 261,916 24% 342,961 (287,961) 362,039 - 362,039 622,601 622,601 260,562 172% 365,329 Fund Balance July 1, 2025 8,251,071 8,251,071 8,251,071 8,251,071 8,251,071 Estimated Fund Balance June 30, 2026 7,963,110 8,613,110 8,613,110 8,873,672 8,616,400 56,411 56,411 56,411 - - (56,411) 0% 56,411
7,500 7,500 7,500 - - (7,500) 0% 7,500
63,911 63,911 - 63,911 - - - (63,911) 0% 63,911
39,795 39,795 39,795 8,262 8,262 31,533 21% 39,795
45,380 45,380 45,380 4,264 4,264 41,116 9% 45,380
85,175 85,175 - 85,175 12,526 - 12,526 72,649 15% 85,175 (21,264) (21,264) - (21,264) (12,526) (12,526) 8,738 59% (21,264) Fund Balance July 1, 2025 99,053 99,053 99,053 99,053 99,053 Estimated Fund Balance June 30, 2026 77,789 77,789 77,789 86,528 77,789 15,000 15,000 15,000 - - (15,000) 0% 15,000
15,000 15,000 - 15,000 - - - (15,000) 0% 15,000
14,989 14,989 14,989 - - 14,989 0% 14,989
14,989 14,989 - 14,989 - - - 14,989 0% 14,989
11 11 - 11 - - (11) 0% 11
Fund Balance July 1, 2025 (983) (983) (983) (983) (983) Estimated Fund Balance June 30, 2026 (972) (972) (972) (983) (972) Division: 345- Park Maintenance Total:
Expenditures Total:
Pinole Valley Caretaker Fund Net Results:
Lighting & Landscape Districts Net Results:
Fund: 317 - Pinole Valley Caretaker Fund
381- Rental Income
Revenue Total:
Expenditures
Housing Land Held for Resale Net Results:
Fund: 310 - Lighting & Landscape Districts
321- Intergovernmental Taxes
383- Reimbursements
Revenue Total:
Expenditures
Division: 347- Landscape & Lighting PVR North Total:
Division: 348- Landscape & Lighting PVR South Total:
Expenditures Total:
323- Grants
384- Other Revenue
392- Sale of Property
393- Loan/Bond Proceeds
Revenue Total:
Expenditures
Division: 461- Planning Total:
Division: 464- Housing Administration Total:
Expenditures Total:
Division: 642- Sewer Collections Total:
Expenditures Total:
Growth Impact Fund Net Results:
Fund: 285 - Housing Land Held for Resale
370- Interest and Investment Income
Fund: 276 - Growth Impact Fund
344- Impact Fees
370- Interest and Investment Income
Revenue Total:
Expenditures
Division: 342- Road Maintenance Total:
Division: 343- Facility Maintenance Total:
Division: 345- Park Maintenance Total:
Fund: 226 - CASp Certification and Training Fund
342- Other Fees
Revenue Total:
Expenditures Total:
CASp Certification and Training Fund Net Results:
Projected
Year-End
Second Quarter Financial Summary by Fund
City of Pinole, CA For FY2025/26 Period Ending: 12/31/25 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget
Proposed
Adjustments Amended Budget YTD Actual Encumbrances Total Percent
Used
502,000 502,000 502,000 32 280,528 280,560 221,441 56% 502,000 - - - - - - 0% -
502,000 502,000 - 502,000 32 280,528 280,560 221,441 56% 502,000 (502,000) (502,000) - (502,000) (32) (32) 70,000 0% (502,000) Fund Balance July 1, 2025 541,649 541,649 541,649 541,649 541,649 Estimated Fund Balance June 30, 2026 39,649 39,649 39,649 541,618 39,649 41,394 41,394 41,394 - - (41,394) 0% 41,394
- - - - - - 0% -
1,643,889 1,643,889 1,643,889 61,870 61,870 (1,582,019) 4% 1,643,889 - - - 216 216 216 0% -
- - - - - - 0% -
1,685,283 1,685,283 - 1,685,283 62,086 - 62,086 (1,623,197) 4% 1,685,283 - - - - - - 0% -
1,685,283 1,685,283 - 1,685,283 62,086 62,086 (1,623,197) 4% 1,685,283 2,907,583 2,907,583 2,907,583 211,309 319,638 530,947 2,376,636 18% 2,907,583 2,907,583 2,907,583 - 2,907,583 211,309 319,638 530,947 2,376,636 18% 2,907,583 (1,222,300) (1,222,300) - (1,222,300) (149,223) (319,638) (468,861) 753,439 38% (1,222,300) Fund Balance July 1, 2025 2,377,545 2,377,545 2,377,545 2,377,545 2,377,545 Estimated Fund Balance June 30, 2026 1,155,245 1,155,245 1,155,245 2,228,322 1,155,245 - - - - - - 0% -
- - - - - - - - 0% -
- - - - - - 0% -
- - - - - - - - 0% -
560,960 560,960 560,960 - - 560,960 0% 560,960
560,960 560,960 - 560,960 - - - 560,960 0% 560,960
(560,960) (560,960) - (560,960) - - - 560,960 0% (560,960) Fund Balance July 1, 2025 1,253,071 1,253,071 1,253,071 1,253,071 1,253,071 Estimated Fund Balance June 30, 2026 692,111 692,111 692,111 1,253,071 692,111 12,735,506 12,735,506 12,735,506 4,781,315 4,781,315 (7,954,191) 38% 12,735,506 300,000 300,000 300,000 226,141 226,141 (73,859) 75% 400,000 - - - - - - 0% -
- - - - - - 0% -
- - - - - - 0% -
13,035,506 13,035,506 - 13,035,506 5,007,456 - 5,007,456 (8,028,050) 38% 13,135,506 - - - 9,090 9,090 (9,090) 0% -
12,349,900 12,349,900 12,349,900 2,412,110 120,148 2,532,258 9,817,643 21% 12,349,900 24,183,004 24,183,004 24,183,004 3,023,598 1,403,335 4,426,932 19,756,072 18% 24,183,004 85,000 85,000 85,000 - - 85,000 0% 85,000
1,611,192 1,611,192 1,611,192 449,747 449,747 1,161,445 28% 1,611,192 38,229,096 38,229,096 - 38,229,096 5,894,545 1,523,482 7,418,028 30,811,068 19% 38,229,096 (25,193,590) (25,193,590) - (25,193,590) (887,089) (1,523,482) (2,410,571) 22,783,019 10% (25,093,590) Fund Balance July 1, 2025 24,440,176 24,440,176 24,440,176 24,440,176 24,440,176 Estimated Fund Balance June 30, 2026 (753,414) (753,414) (753,414) 23,553,087 (653,414) Revenue Total:
Expenditures
Division: 117- General Government Total:
Division: 641- Sewer Treatment Plant/Shared Total:
Division: 642- Sewer Collections Total:
Division: 643- Sewer Projects/Shared Total:
Division: 644- WPCP Equipment/Debt Service Total:
Expenditures Total:
Sewer Enterprise Fund Net Results:
Division: 342- Road Maintenance Total:
Expenditures Total:
Arterial Streets Rehabilitation Fund Net Results:
Fund: 500 - Sewer Enterprise Fund
363- Sewer Enterprise Charges
370- Interest and Investment Income
383- Reimbursements
384- Other Revenue
392- Proceeds from Sale of Property
Fund: 377 - Arterial Streets Rehabilitation Fund
322- Federal Grants
Revenue Total:
Operating transfers in Total:
Sources Total:
Expenditures
Expenditures
Division: 342- Road Maintenance Total:
Expenditures Total:
City Street Improvements Net Results:
Fund: 325 - City Street Improvements
322- Federal Grants
323- State Grants
324- Other Grants
332- Permits
383- Reimbursements
Revenue Total:
Operating transfers in Total:
Sources Total:
Fund: 324 - Public Facilities Fund
Expenditures
Division: 343- Facility Maintenance Total:
Division: 345- Park Maintenance Total:
Expenditures Total:
Public Facilities Fund Net Results:
Projected
Year-End
Second Quarter Financial Summary by Fund
City of Pinole, CA For FY2025/26 Period Ending: 12/31/25 Variance
Favorable
(Unfavorable)
Original
Budget Revised Budget
Proposed
Adjustments Amended Budget YTD Actual Encumbrances Total Percent
Used
26,486 26,486 26,486 3,028 3,028 (23,458) 11% 26,486
159,840 159,840 159,840 19,760 19,760 (140,080) 12% 159,840 9,000 9,000 9,000 - - (9,000) 0% 9,000
90,500 90,500 (90,500) - 50 50 50 0% -
285,826 285,826 (90,500) 195,326 22,838 - 22,838 (172,488) 12% 195,326 367,262 367,262 367,262 - - (367,262) 0% 367,262
653,088 653,088 (90,500) 562,588 22,838 - 22,838 (539,750) 4% 562,588 -
653,088 653,088 653,088 286,367 286,367 366,721 44% 653,088 653,088 653,088 - 653,088 286,367 - 286,367 366,721 44% 653,088 0 0 (90,500) (90,500) (263,528) - (263,528) (173,028) 291% (90,500) Fund Balance July 1, 2025 (682) (682) (682) (682) (682) Estimated Fund Balance June 30, 2026 (682) (682) (91,182) (264,211) (91,182) - - - - - - - 0% -
- - - - - - - - 0% -
1,434,778 1,434,778 1,434,778 488,938 139,997 628,935 805,844 44% 1,434,778 1,434,778 1,434,778 - 1,434,778 488,938 139,997 628,935 (805,844) 44% 1,434,778 (1,434,779) (1,434,779) (1,434,779) (485,020) (485,020) 949,758 34% (1,434,779) (0) (0) - (0) 3,918 139,997 143,915 143,915 -205592143% (0) Fund Balance July 1, 2025 64,910 64,910 64,910 64,910 64,910 Estimated Fund Balance June 30, 2026 64,910 64,910 64,910 68,828 64,910 600,000 600,000 600,000 799,664 799,664 199,664 133% 1,000,000 399- Transfer In Total: 2,400,000 2,400,000 2,400,000 - 2,400,000 0% 2,400,000 3,000,000 3,000,000 - 3,000,000 799,664 - 799,664 (2,200,336) 27% 3,400,000 65,000 65,000 65,000 34,249 34,249 30,751 53% 65,000
3,235,445 3,235,445 3,235,445 - - 3,235,445 0% 3,235,445 3,300,445 3,300,445 - 3,300,445 34,249 34,249 (3,266,196) 1% 3,300,445 (300,445) (300,445) - (300,445) 765,415 765,415 1,065,860 -255% 99,555 Fund Balance July 1, 2025 12,442,949 12,442,949 12,442,949 12,442,949 12,442,949 Estimated Fund Balance June 30, 2026 12,142,504 12,142,504 12,142,504 13,208,364 12,542,504 Expenditures Total:
Pension Fund Net Results:
Expenditures Total:
Indirect cost allocations Total:
Information Systems Net Results:
Fund: 700 - Pension Fund
370- Interest and Investment Income
Revenue Total:
Expenditures
Division: 115- Finance Total:
Transfers Out Total:
Expenditures Total:
Cable Access TV Net Results:
Fund: 525 - Information Systems
393- Debt Proceeds
Sources Total:
Expenditures
Division: 118- Information Systems Total:
314- Franchise Taxes
365- Cable TV Charges
366- Other Charges
384- Other Revenue
Revenue Total:
Operating transfers in Total:
Sources Total
Expenditures
Division: 119- Cable Access TV Total:
Fund: 505 - Cable Access TV
CITY COUNCIL
REPORT 12.B.
DATE: FEBRUARY 17, 2026
TO: MAYOR AND COUNCIL MEMBERS
FROM: Stacy Shell, Human Resources Director, 510-741-3864, [email protected] SUBJECT: APPROVE AND AUTHORIZE THE MAYOR TO EXECUTE THE
EMPLOYMENT AGREEMENT FOR GARRETT EVANS TO BECOME THE
INTERIM CITY MANAGER.
RECOMMENDATION
It is recommended that the City Council adopt a resolution approving and authorizing the Mayor to execute an employment agreement with Garrett Evans to become the Interim City Manager.
BACKGROUND
On November 17, 2025, Pinole City Manager Kelcey Young announced that she would be leaving the City of Pinole at the end of November. Young's final day of employment was November 28, 2025. Prior to her departure, Young named Police Chief Melissa Klawuhn as Acting City Manager effective November 29, 2025.
At an open meeting on December 2, 2025, the City Council convened in closed session to discuss the appointment of an Acting City Manager. Following deliberations in closed session, the City Council formally appointed Police Chief Melissa Klawuhn as Acting City Manager.
At a special meeting on December 9, 2025, and an open meeting on December 16, 2025, the City Council convened in closed session to discuss the appointment of an Interim City Manager. Following deliberations in closed session, the City Council directed staff to prepare an employment agreement and resolution appointing Garrett Evans as Interim City Manager, until the City Council appoints a new permanent City Manager through a nationwide executive recruitment search.
The attached employment agreement was negotiated between the parties.
REVIEW AND ANALYSIS
Garrett Evans comes to the Interim City Manager appointment with over 29 years of public service experience in municipal government, including the last six years serving as the City Manager with the City of Pittsburg, California before his retirement in September 2025. Mr.
Evans holds a master’s degree in public administration with a concentration in intergovernmental management.
Approval of the agreement and authorization for the Mayor to execute it is now required.
Once the agreement is executed, Mr. Evans may commence his duties as Interim City Manager upon review and approval by the California Public Employees Retirement System in accordance with Gov. Code sections 7522.56 & 21221(h).
FISCAL IMPACT
The base monthly salary for this position is $22,744.36 and the hourly equivalent is $131.22.
The fiscal impact is offset with salary and benefits attrition from the current City Manager vacancy.
ATTACHMENTS
A. Resolution
B. Exhibit A - Interim CM Agreement
RESOLUTION NO. 2026-XX
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PINOLE, COUNTY OF
CONTRA COSTA, STATE OF CALIFORNIA, APPROVING AND AUTHORIZING THE
MAYOR TO EXECUTE THE EMPLOYMENT AGREEMENT FOR GARRETT EVANS
TO BECOME THE INTERIM CITY MANAGER AND CERTIFYTING THE NATURE OF THE EMPLOYMENT FOR CALPERS GOVERNMENT CODE SECTIONS 7522.56 AND 21221(h)
WHEREAS, previous City Manager Kelcey Young announced her separation on November 17, 2025, with an effective date of November 28, 2025; and WHEREAS, on December 2, 2025, the City Council approved the appointment of Pinole Police Chief Melissa Klawuhn as Acting City Manager to serve until an Interim City Manager was appointed; and
WHEREAS, the Council convened in a closed session on December 9, 2025, and December 16, 2025, to discuss the appointment of an Interim City Manager; and WHEREAS, following the closed session deliberations, the Council directed staff to prepare an employment agreement and resolution appointing Garrett Evans as Interim City Manager, until the City Council appoints a new permanent City Manager through a nationwide executive recruitment search; and
WHEREAS, in compliance with Government (Gov.) Code section 7522.56 of the Public Employees’ Retirement Law, the City Council must provide CalPERS this certification resolution when hiring a retiree before 180 days has passed since their retirement date; and
WHEREAS, Garrett Evans, CalPERS ID 5159857598 retired from City of Pittsburg in the position of City Manager, effective September 5, 2025; and WHEREAS, Gov. Code section 7522.56 requires that post-retirement employment commence no earlier than 180 days after the retirement date, which is (date of 181st day after retirement) without this certification resolution; and WHEREAS, Gov. Code section 7522.56 provides that this exception to the 180- day wait period shall not apply if the retiree accepts any retirement-related incentive; and
WHEREAS, the City Council, the City of Pinole and Garrett Evans certify that Garrett Evans has not and will not receive a Golden Handshake or any other retirementrelated incentive; and WHEREAS, an appointment under Gov. Code section 21221(h) requires the retiree is appointed into the interim appointment during recruitment for a permanent appointment; and
WHEREAS, the governing body has authorized the search for a permanent appointment on January 27, 2026; and
WHEREAS, the City Council hereby appoints Garrett Evans as an interim appointment retired annuitant to the vacant position of City Manager for the City of Pinole under Gov. Code section 21221(h), effective March 9, 2026; and WHEREAS, this Gov. Code section 21221(h) appointment shall only be made once and therefore will end once the permanent position is filled; and WHEREAS, the entire employment agreement between Garrett Evans and the City of Pinole has been reviewed by this body and is attached herein as Exhibit A; and WHEREAS, no matters, issues, terms or conditions related to this employment and appointment have been or will be placed on a consent calendar; and WHEREAS, the employment shall be limited to 960 hours per fiscal year for all CalPERS employers; and
WHEREAS, the compensation paid to retirees cannot be less than the minimum nor exceed the maximum monthly base salary paid to other employees performing comparable duties, divided by 173.333 to equal the hourly rate; and WHEREAS, the base monthly salary for this position is $22,744.36 and the hourly equivalent is $131.22; and
WHEREAS, the hourly rate paid to Garrett Evans will be $131.22; and WHEREAS, Garrett Evans has not and will not receive any other benefit, incentive, compensation in lieu of benefit or other form of compensation in addition to this hourly pay rate.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PINOLE that the City Council does hereby approve and authorize the Mayor to execute the employment agreement for Garrett Evans to become the Interim City Manager effective March 9, 2026, and certifies the nature of the employment of Garrett Evans as described herein and detailed in the attached employment agreement document (Exhibit A) and that this appointment is necessary to fill the critically needed position of City Manager for the City of Pinole by March 9, 2026 due to the current vacancy.
PASSED AND ADOPTED this 17th day February 2026, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
I, hereby certify that the foregoing resolution was regularly introduced, passed, and adopted on this 17th day of February 2026.
______________________________________
Heather Bell-Spears, CMC
City Clerk
Garrett Evans – Interim City Manager
Employment Agreement
AGREEMENT FOR EMPLOYMENT OF
GARRETT EVANS
This Agreement is made and entered into by and between the City of Pinole ("City"), a general law city, and Garrett Evans (or "EMPLOYEE"). This Agreement ("Agreement") will become effective as specified herein.
1. Appointment of EMPLOYEE as Interim City Manager
The City Council of the City of Pinole are authorized to negotiate the terms of an agreement with EMPLOYEE for his services through the City Attorney. The City Council and EMPLOYEE have engaged in such negotiations, and EMPLOYEE and the City now desire to agree in writing to the terms and conditions of EMPLOYEE'S temporary employment as Interim City Manager.
It is understood that EMPLOYEE will serve as the Interim City Manager while the City undertakes the recruitment process to hire a permanent replacement for the vacant City Manager position.
2. Term of Position
This Agreement will become effective on the date this Agreement is approved by the City Council and executed by the Mayor, or in the Mayor's absence, the Mayor ProTem and EMPLOYEE. This Agreement and EMPLOYEE’s employment shall remain in effect for up to one (1) year from the date of such execution, or until a permanent City Manager is appointed by the City Council, unless terminated in accordance with paragraph 5 herein. If no successor Agreement is entered into to extend EMPLOYEE’s employment beyond the one (1) year term, his appointment to Interim City Manager with the City shall end. The City shall notify EMPLOYEE at least one (1) month in advance of agreement expiration of the intent to extend or not extend agreement. Pursuant to Government Code section 21221(h), as a retired PERS annuitant, EMPLOYEE may not perform more than 960 hours per fiscal year for the City, inclusive of other qualifying employment.
EMPLOYEE agrees and understands that the purpose of this Agreement is to provide for EMPLOYEE’s services to the City on a short-term basis, that this Agreement reflects the City’s need for interim services that a regular staff person cannot perform, and this Agreement does not create an ongoing position for EMPLOYEE with the City.
3. At-Will Employment
EMPLOYEE is an "at will" employee who shall serve at the pleasure of the City Council. Accordingly, the City Council may terminate EMPLOYEE'S employment as Interim City Manager at any time, with or without cause. This provision may not be altered except by a written instrument executed by EMPLOYEE and the City Council, which specifically references this Agreement and section.
4. Duties and Responsibilities
Garrett Evans – Interim City Manager
Employment Agreement
a. EMPLOYEE shall commence his duties as Interim City Manager on March 9, 2026, and will continue for a term of one (1) year through March 8, 2027 or until a permanent City Manager is appointed by the City Council. b. EMPLOYEE shall serve as the Interim City Manager for the City subject to the terms and conditions set forth herein. EMPLOYEE shall also perform the functions and duties specified under the laws of the State of California, the Municipal Code of the City; the Ordinances and Resolutions of the City, the job description for the City Manager position, and such other duties and functions as the City Council may from time-to-time assign.
c. EMPLOYEE agrees to devote his productive time, ability, and attention to the City's business. As an exempt employee, EMPLOYEE shall not receive overtime or extra compensation for work performed outside normal business hours. d. EMPLOYEE acknowledges that the position of Interim City Manager is a position of high visibility before the public. EMPLOYEE shall conduct themselves before the public, both during and outside of regular working hours, in a manner that reflects favorably upon the City.
e. EMPLOYEE will participate in a performance evaluation as needed.
f. EMPLOYEE will maintain a log of hours worked for the City and shall submit a record of hours worked to the City Finance Department according to the same schedule and procedures as other City retired annuitants. The City will provide Employee with copies of the hours reports periodically submitted to CalPERS regarding hours worked under this Agreement.
5. Termination of Employment as Interim City Manager and Severance a. EMPLOYEE may terminate this Agreement with or without cause, by giving the City Council thirty (30) days written notice in advance of termination.
During the notice period, all the rights and obligations of the parties under this Agreement shall remain in full force and effect.
b. The City Council may terminate this Agreement with or without cause, giving EMPLOYEE thirty (30) days written notice in advance of termination. c. In the event EMPLOYEE’s employment is terminated by the City, with or without cause, no severance payment shall be provided. d. It is understood and agreed that the City has commenced active recruitment of a new City Manager and that this Agreement is one of limited duration until the commencement of employment of a new City Manager.
6. Compensation:
a. Effective March 9, 2026, EMPLOYEE shall be paid an
Garrett Evans – Interim City Manager
Employment Agreement
hourly rate of ONE HUNDRED THIRTY-ONE DOLLARS AND TWENTY-TWO CENTS ($131.22), less applicable federal, state and local withholding. Such compensation shall be the sole compensation for services under this Agreement.
EMPLOYEE shall also be reimbursed for reasonable job-related expenses incurred in the course and scope of his employment, except that Employee will not be compensated for mileage/commuting or housing expenses. As a retired PERS annuitant, EMPLOYEE shall not receive any holiday, vacation, sick, or administrative leave or any other benefit, incentive, or compensation in lieu of benefits other than the hourly rate of pay. EMPLOYEE understands and agrees that EMPLOYEE is not, and will not be, entitled to any benefits from the City. b. EMPLOYEE understands that CalPERS retired annuitants may be employed by a CalPERS public agency employer, but temporary appointment not to exceed 960 hours in any fiscal year for all such employers; either (1) during an emergency to prevent stoppage of public business, or (2) because the retired employee has skills needed in performing the work of limited duration.
c. The City makes no representation on the impact, if any, this Agreement shall or may have upon EMPLOYEE’s CalPERS retirement benefits, status, duties, and/or obligations. EMPLOYEE acknowledges that in entering into this Agreement, EMPLOYEE has not relied upon any such representations in assessing the CalPERS-related impact of this temporary employment. EMPLOYEE releases the City from any and all CalPERS-related claims or liabilities that may arise in connection with his employment per this Agreement.
7. Hours of Work
EMPLOYEE shall work a maximum of 960 hours in any fiscal year on City and Successor Agency business. EMPLOYEE may work a 9/80 or other flexible work schedule, following consultation with the City Council. As identified above, EMPLOYEE may not perform more than 960 hours per fiscal year for the City, inclusive of other qualifying employment. It is the responsibility of the EMPLOYEE to inform the City Council if his hours or work must be adjusted to ensure he does not exceed the 960 hours limit.
8. Indemnification
The City shall provide for the defense of EMPLOYEE in any action or proceeding alleging an act or omission within the scope of EMPLOYEE’s employment in accordance with California Government Code sections 825, 995 et seq., and other applicable law.
Notwithstanding anything to the contrary in this Agreement, in accordance with California Government Code section 825, subdivision (a), the City reserves the right to not pay any judgment, compromise or settlement subject to that section until it is established that the injury arose out of an act or omission occurring within the scope of EMPLOYEE’s
Garrett Evans – Interim City Manager
Employment Agreement
employment pursuant to this Agreement. Further, notwithstanding anything to the contrary in this Agreement, the City reserves the right to refuse to provide for the defense of EMPLOYEE for the reasons set forth in California Government Code section 995.2 or other applicable provisions of law. Any City funds provided for the legal criminal defense of EMPLOYEE shall be fully reimbursed in accordance with California Government Code section 53243.1 if EMPLOYEE is convicted of a crime involving an abuse of his office or position as defined in California Government Code section 53243.4.
9. Notices
Notices pursuant to this Agreement shall be in writing given by deposit in the custody of the United States Postal Service, first class postage prepaid, addressed as follows:
a. The City:
Mayor of the City of Pinole
2131 Pear Street
Pinole, CA 94564
With a Copy to the:
City Attorney
2131 Pear Street
Pinole, CA 94564
b. Garrett Evans:
Address on file with the City
Alternatively, notices required pursuant to this Agreement may be personally served in the same manner as is applicable to civil judicial process. Notice shall be deemed given as of the date of personal service or as of the date of deposit of such written notice, postage prepaid, with the United States Postal Service.
10. Abuse of Office
Government Code sections 53243, 53243.1, 53243.2, and 53243.3 are incorporated by this reference as if fully set forth herein.
11. Performance Evaluations
The City Council may review and evaluate the performance of EMPLOYEE as needed during the term of this Agreement.
Garrett Evans – Interim City Manager
Employment Agreement
12. Miscellaneous
a. The text herein shall constitute the entire agreement between the parties. This Agreement may not be modified, except by written agreement executed by both parties.
b. If any provision, or any portion thereof, contained in this Agreement is held unconstitutional, invalid or unenforceable, the remainder of this Agreement, or portion thereof, shall be deemed severable, shall not be affected and shall remain in full force and effect.
c. This Agreement shall be governed by the laws of the State of California.
d. This Agreement may be executed in counterparts containing original signatures.
Garrett Evans
Interim City Manager
DATE
Anthony Tave
Mayor
DATE
ATTEST: APPROVED AS TO FORM:
Heather Bell-Spears,
CMC City Clerk
Eric Casher
City Attorney