Pinole City Council
May 5, 2026

CITY COUNCIL
Anthony Tave, Mayor
Devin T. Murphy, Mayor Pro Tem
Maureen Toms, Council Member
Cameron Sasai, Council Member
Norma Martínez-Rubin, Council Member

PINOLE CITY COUNCIL

MEETING AGENDA
May 5, 2026
5:30 PM
Attend in Person: PINOLE CITY COUNCIL CHAMBERS - 2131 PEAR STREET OR
Attend VIA ZOOM TELECONFERENCE – Details provided below CLOSED SESSION IS ANTICIPATED TO CONCLUDE AT APPROXIMATELY 8:OO PM - PUBLIC PORTION OF THE AGENDA WILL RESSUME AT THE CONCLUSION OF THE CLOSED SESSION.

How to Submit Public Comments:

In Person:

Attend meeting at the Pinole City Council Chambers, fill out a yellow public comment card and submit it to the City Clerk.

Via Zoom:

Members of the public may submit a live remote public comment via Zoom video conferencing. Download the Zoom mobile app from the Apple Appstore or Google Play. If you are using a desktop computer, you can test your connection to Zoom by clicking here. Zoom also allows you to join the meeting by phone.

From a PC, Mac, iPad, iPhone or Android:
https://us02web.zoom.us/j/89335000272
Webinar ID: 893 3500 0272
By phone: +1 (669) 900-6833 or +1 (253) 215-8782 or +1 (346) 248-7799 • Speakers will be asked to provide their name and city of residence, although providing this is not required for participation.
• Each speaker will be afforded up to 3 minutes to speak (subject to modification by the Mayor) • Speakers will be muted until their opportunity to provide public comment.

When the Mayor opens the comment period for the item you wish to speak on, please use the “raise hand” feature (or press *9 if connecting via telephone) which will alert staff that you have a comment to provide and press *6 to unmute. To comment with your video enabled, please let the City Clerk know you would like to turn your camera on once you are called to speak.

Written Comments:

All comments received before 3:00 pm the day of the meeting will be posted on the City’s website on the agenda page (Agenda Page Link) and provided to the City Council prior to the meeting. Written comments will not be read aloud during the meeting. Email comments to [email protected] Please indicate which item on the agenda

City Council
Agenda - May 5, 2026

you are commenting on in the subject line of your email.

City Council
Agenda - May 5, 2026

OTHER WAYS TO WATCH THE MEETING
LIVE ON CHANNEL 28 and CHANNEL 1070. Meetings are broadcast again the following week on channel 1070 (previously channel 26). The Pinole Community TV program schedule is published on the City’s website at www.Pinole.gov/PCTV
VIDEO-STREAMED LIVE ON THE CITY’S WEBSITE, www.Pinole.gov/PCTV. Meeting videos remain archived on the site for five (5) years. Pinole Community TV can also be streamed live from Roku, Apple TV, or Amazon Fire.

TEMPORARY NOTICE: Some Comcast subscribers may also be able to see PCTV Government Media programming on Channel 30 while we work through an FCC must-carry requirement.

If none of these options are available to you, or you need assistance with public comment, please contact the City Clerk, Heather Bell-Spears at (510) 724-8928 or [email protected].

Americans With Disabilities Act: In compliance with the Americans With Disabilities Act of 1990, if you need special assistance to participate in a City Meeting or you need a copy of the agenda, or the agenda packet in an appropriate alternative format, please contact the City Clerk’s Office at (510) 724-8928. Notification at least 48 hours prior to the meeting or time when services are needed will assist the City staff in assuring that reasonable arrangements can be made to provide accessibility to the meeting or service.

Note: Staff reports are available for inspection on the City Website at www.pinole.gov. You may also contact the City Clerk via e-mail at [email protected].

Ralph M. Brown Act. Gov. Code § 54950. In enacting this chapter, the Legislature finds and declares that the public commissions, boards and councils and the other public agencies in this State exist to aid in the conduct of the people's business. It is the intent of the law that their actions be taken openly and that their deliberations be conducted openly. The people of this State do not yield their sovereignty to the agencies, which serve them. The people, in delegating authority, do not give their public servants the right to decide what is good for the people to know and what is not good for them to know. The people insist on remaining informed so that they may retain control over the instruments they have created.

City Council
Agenda - May 5, 2026

1. CALL TO ORDER & PLEDGE OF ALLEGIANCE IN HONOR OF THE US MILITARY TROOPS

2. LAND ACKNOWLEDGMENT
Before we begin, we would like to acknowledge the Ohlone people, who are the traditional custodians of this land. We pay our respects to the Ohlone elders, past, present, and future, who call this place, Ohlone Land, the land that Pinole sits upon, their home. We are proud to continue their tradition of coming together and growing as a community. We thank the Ohlone community for their stewardship and support, and we look forward to strengthening our ties as we continue our relationship of mutual respect and understanding.

3. ROLL CALL, CITY CLERK’S REPORT & STATEMENT OF CONFLICT An official who has a conflict must, prior to consideration of the decision: (1) publicly identify in detail the financial interest that causes the conflict; (2) recuse himself /herself from discussing and voting on the matter; and (3) leave the room until after the decision has been made, Cal. Gov't Code § 87105.

4. CONVENE TO A CLOSED SESSION
Citizens may address the Council regarding a Closed Session item prior to the Council adjourning into the Closed Session, by first providing a speaker card to the City Clerk.

A. CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGATION Gov. Code § 54956.9(d)(2) or (d)(3)
Number of Potential Cases: 1
B. PUBLIC EMPLOYEE APPOINTMENT
Gov. Code § 54957
Title: City Manager

5. RECONVENE IN OPEN SESSION TO ANNOUNCE RESULTS OF CLOSED SESSION

6. CITIZENS TO BE HEARD (Public Comments)
Citizens may speak under any item not listed on the Agenda. The time limit is 3 minutes and is subject to modification by the Mayor. Individuals may not share or offer time to another speaker. Pursuant to provisions of the Brown Act, no action may be taken on a matter unless it is listed on the agenda, or unless certain emergency or special circumstances exist. The City Council may direct staff to investigate and/or schedule certain matters for consideration at a future Council meeting. PLEASE SEE THE COVERSHEET OF THE

AGENDA FOR INSTRUCTIONS ON HOW TO SUBMIT PUBLIC COMMENTS

7. REPORTS & COMMUNICATIONS
A. Mayor Report

1. Announcements
B. Mayoral & Council Appointments
C. City Council Committee Reports & Communications
D. Council Requests for Future Agenda Items
E. City Manager Report / Department Staff

City Council
Agenda - May 5, 2026

F. City Attorney Report

8. RECOGNITIONS / PRESENTATIONS / COMMUNITY EVENTS
A. Proclamations

1. Public Service Recognition Week

2. Municipal Clerk's Week

3. Economic Development Week

4. Police Officer's Week and Peace Officer's Memorial Day B. Presentations

1. None

9. CONSENT CALENDAR
All matters under the Consent Calendar are considered to be routine and noncontroversial. These items will be enacted by one motion and without discussion. If, however, any interested party or Council member(s) wishes to comment on an item, they may do so before action is taken on the Consent Calendar. Following comments, if a Council member wishes to discuss an item, it will be removed from the Consent Calendar and taken up in order after adoption of the Consent Calendar.

A. Approve the Minutes of the Regular City Council Meeting on April 21, 2026.

B. Receive the April 18, 2026 – May 1, 2026 – List of Warrants in the Amount of $336,379.33 and the April 24, 2026 Payroll in the amount of $569,787.48.

10. PUBLIC HEARINGS
Citizens wishing to speak regarding a Public Hearing item should fill out a speaker card prior to the completion of the presentation, by first providing a speaker card to the City Clerk. An official who engaged in an ex parte communication that is the subject of a Public Hearing must disclose the communication on the record prior to the start of the Public Hearing.

A. Conduct a public hearing and adopt a resolution, pursuant to Government Code Section 4217 and its required findings: (1) Approving a single-source energy services contract with Serious Controls for the installation of two battery energy storage systems at the Pinole Youth Center and the Pinole Tiny Tots/Swim Center and (2) designating the City Manager as the authorized signatory for all agreements and associated documents, which are currently pending approval by the Federal Department of Energy, to complete these installations fully funded with Marin Clean Energy pass-through federal funds. Action: Continue to May 19, 2026 per Staff Recommendation (Lilly Whalen)

11. OLD BUSINESS
A. None

12. NEW BUSINESS
A. Preliminary Proposed Fiscal Year (FY) 2026/27 Operating and Capital Budget Action:

Receive a Report (Markisha Guillory)

City Council
Agenda - May 5, 2026

B. Preliminary Proposed Five-Year Capital Improvement Plan for Fiscal Year 2026/27 through Fiscal Year 2030/31 Action: Receive a Report (Heba El-Guindy)

13. CITIZENS TO BE HEARD (Continued from Item 6) (Public Comments) Open only to members of the public who did not speak under the first Citizens to Be Heard, Agenda Item 6 Citizens may speak under any item not listed on the Agenda. The time limit is 3 minutes for City Council items and is subject to modification by the Mayor. Individuals may not share or offer time to another speaker.

Pursuant to provisions of the Brown Act, no action may be taken on a matter unless it is listed on the agenda, or unless certain emergency or special circumstances exist. The City Council may direct staff to investigate and/or schedule certain matters for consideration at a future meeting.

14. ADJOURNMENT to the Regular City Council Meeting of May 19, 2026 in Remembrance of Amber Swartz.

I hereby certify under the laws of the State of California that the foregoing Agenda was posted on the bulletin board at the main entrance of Pinole City Hall, 2131 Pear Street Pinole, CA, and on the City’s website, not less than 72 hours prior to the meeting date set forth on this agenda. _______________________
Heather Bell-Spears, CMC
City Clerk
POSTED: Friday, May 1, 2026 at 12:30 pm

Pinole City Council Regular Meeting
Minutes – April 21, 2026

CITY COUNCIL MEETING

MINUTES
April 21, 2026

1. CALL TO ORDER & PLEDGE OF ALLEGIANCE IN HONOR OF THE US MILITARY TROOPS
The City Council Meeting was held in a hybrid format (in-person and via Zoom videoconference and broadcast) from the Pinole Council Chambers, 2131 Pear Street, Pinole, California. Mayor Tave called the Regular Meeting of the City Council to order at 5:30 p.m. and led the Pledge of Allegiance.

2. LAND ACKNOWLEDGEMENT
Before we begin, we would like to acknowledge the Ohlone people, who are the traditional custodians of this land. We pay our respects to the Ohlone elders, past, present and future, who call this place, Ohlone Land, the land that Pinole sits upon, their home. We are proud to continue their tradition of coming together and growing as a community. We thank the Ohlone community for their stewardship and support, and we look forward to strengthening our ties as we continue our relationship of mutual respect and understanding.

3. ROLL CALL, CITY CLERK’S REPORT & STATEMENT OF CONFLICT An official who has a conflict must, prior to consideration of the decision; (1) publicly identify in detail the financial interest that causes the conflict; (2) recuse himself/herself from discussing and voting on the matter; and (3) leave the room until after the decision has been made, Cal. Gov.

Code § 87105.

A. COUNCILMEMBERS PRESENT
Anthony Tave, Mayor
Devin T. Murphy, Mayor Pro Tem
Norma Martinez-Rubin, Council Member
Cameron Sasai, Council Member
Maureen Toms, Council Member
B. STAFF PRESENT
Garrett Evans, Interim City Manager
Heather Bell-Spears, City Clerk
Eric Casher, City Attorney
Heba El-Guindy, Public Works Director
David Hanham, Planning Manager
Roxane Stone, Deputy City Clerk
City Clerk Heather Bell-Spears announced the agenda had been posted on April 16, 2026 at 3:00 p.m. with all legally required written notices. The agenda packet had been amended to include supplemental materials for Items 7(b)(2) and 7(b)(3) and a correction memo had been issued for Item 9E.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Those materials and any written comments received in advance of the meeting, had been distributed to the City Council and staff, posted to the City website and made available to the public to view in the Council Chambers.

Following an inquiry, the Council reported there were no conflicts with any items on the agenda.

Mayor Tave reported that Item 4B would be considered at the end of the meeting and any reportable items or actions would be reported at the next City Council meeting. The City Council convened into Closed Session for Item 4A at this time.

4. CONVENE TO A CLOSED SESSION
A. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Gov. Code §54956.8
Property: APN: 430-330-027, 2860 Pinole Valley Road
Agency Negotiators: Interim City Manager Garrett Evans, City Attorney Eric Casher
Negotiating Parties: Frank and Joe Zichichi
Under Negotiation: Price & Terms
B. PUBLIC EMPLOYEE APPOINTMENT
Gov. Code §54957
Title: City Manager

PUBLIC COMMENTS OPENED
Deputy City Clerk Roxane Stone reported there were no comments from the public.

PUBLIC COMMENTS CLOSED

5. RECONVENE IN OPEN SESSION TO ANNOUNCE RESULTS OF CLOSED SESSION At 6:15 p.m., Mayor Tave reconvened the meeting into open session. There was no report from the Closed Session for Item 4A.

6. CITIZENS TO BE HEARD (Public Comments)
Citizens may speak under any item not listed on the Agenda. The time limit is 3 minutes and is subject to modification by the Mayor. Individuals may not share or offer time to another speaker.

Pursuant to provisions of the Brown Act, no action may be taken on a matter unless it is listed on the agenda, or unless certain emergency or special circumstances exist. The City Council may direct staff to investigate and/or schedule certain matters for consideration at a future Council meeting.

Peter Murray stated he did not support an Elected Mayor. He urged self-reflection and commented that in the past Councilmembers had determined the nature of how they manifested oneself dealing with problems and the situation of the City of Pinole as a society. Members of the City Council may have to bargain to get their concerns on the table since an Elected Mayor would be the Mayor’s agenda, and equal voices on the City Council would slip away.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Mr. Murray suggested there was a good chance the City Council may not work as a group or think collaboratively anymore. He asked whether this was what the City Council wanted, asked who was being appeased with an Elected Mayor, understood one person pushed this item hard, but asked why a City Council member would put their seat in a position where it would not mean anything. He asked the City Council to consider this action which may have repercussions in the future. He had been present when individuals ascended to the Mayor’s ceremonial seat when they suddenly transformed to an “all in charge, dictating Mayor, full of themselves going after staff while limiting Council information to their own agenda and more.” He emphasized the City Council had serious deficit spending problems that must be solved.

Rafael Menis reported on the current rate of COVID-19 and Influenza A in the community, with overall data for the state on the Centers for Disease Control and Prevention (CDC) website showing wastewater viral activity levels being low at the present time, although for COVID-19 there were a few wastewater sites not in Contra Costa County, but nearby in Marin and Alameda Counties, which had shown some elevated levels but a low risk. He encouraged peopled to take precautions as they feel necessary and get vaccinated and boosted on the appropriate schedule.

He also announced a protest would be held on April 25, 2026 between 11:00 a.m. and Noon at the intersection of Tennent and San Pablo Avenues, and reported that on May 1, 2026, a General Strike was planned. At that time, people were encouraged not to go to work, school, or purchase anything as part of a general protest for one day in honor of International Worker’s Day, and due to the situation where more drastic protests were necessary.

Mr. Menis added he received a comment from a member of the public stating there was a coyote acting in a threatening manner towards them repeatedly over several days and there were concerns with the illumination levels near the Sprouts/bus stop area. He asked who he should reach out to assist that person with protective measures or improve lighting in the area referenced.

He also received some comments requesting improved public lighting at Bay Front Park near the sewage plant.

Debbie Long reported she was a life-long conservative Democratic and her comments were in no way maligning the Democratic Party. She commented for several meetings, beginning with the ballot measure for an Elected Mayor now known as Measure D, it had been clear that the City Council majority, especially Council member Sasai and Mayor Pro Tem Murphy, were not interested in anything anyone had to say. She reported an individual sent her information regarding the Contra Costa Young Democrats Club, for which both the Mayor Pro Tem, Council member Sasai and some of the City’s Planning Commissioners were members. To be part of the organization members must be younger than 36-years of age. She read the organization supported policies, some defined as a manifesto, which included limiting the public comment period during city meetings to no more than one and a half minutes per commentor, per agenda item; the opinion that excessively long public comments allowed older demographic groups to dominate local conversations and delay important government deliberations; accepting public input through public comment periods at a city meeting heavily favored older, retired, incumbent homeowners who had the time and resources to attend long city meetings on weeknights, and as a result, jurisdictions in Contra Costa County overwhelming received public input from groups that were unrepresentative of their communities.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

According to the Young Democrats Club and by proxy, both Mayor Pro Tem Murphy and Council member Sasai, older people were not worth representing their communities, which Ms. Long found to be discrimination at its finest and ageism, supported by at least two Council members and perhaps a violation of the Constitution as it related to free speech. She noted that Mayor Pro Tem Murphy prior to being on the City Council, under Citizens to be Heard in April 2018, said “You old people need to step down for the younger generation.” She found that made it more understandable why Mayor Pro Tem Murphy pushed for an Elected Mayor. One of the things he would be in control of was the agenda and public comment and he could fulfill one of the policies of the Young Democrats Club, and shut up the older generation. There was much more in the information she had been provided she would speak of at a later meeting, since as an older citizen, she would not want to further delay this important government deliberation. She urged everyone to vote no on Measure D.

Jennifer Horn spoke against Measure D, which would be on the ballot on June 2, 2026, and which called for a change of the governing structure of the City from a five-member City Council with a Rotating Mayor to a four-member Council and an Elected Mayor. When she had last spoke on the item, she urged Pinole voters to vote no on Measure D since there was no good apparent reason for the change. She questioned changing something that had been in place for over 100- years, that was not an apparent concern of Pinole voters and continued to work well to serve the Pinole community. Proponents of Measure D should be able to articulate a reason for the change, although the proponents had not done this and there was no reason in the voter education materials or on the ballot, which was odd that three members of the City Council voted to spend $57,000 to place the measure on the ballot, but articulated no good reason or no reason at all, why this expenditure and the measure were necessary. She also urged a no vote on Measure D since the impact of the measure on the City’s finances was unknown because if it passed while an Elected Mayor’s salary and benefits could be the same as a Council member’s salary that could change at any time. There were no current guidelines in place for determining when to make that change, or whether there would be any limits on the amount of the salary, other than the knowledge the City Council would have the authority to set the Mayor’s salary.

Ms. Horn commented three members of the City Council voted to triple the amount of their travel budget and these same three City Council members voted to spend $57,000 to place the measure on the ballot, which reason they could not articulate. She asked what would happen if Measure D passed and there would then be an unlimited authority to set the Elected Mayor’s salary. She feared for the City, which was the reason she would vote no on Measure D, and since she wanted the City Council to refocus and spend the City’s limited resources on the true concerns of Pinole voters; roads, parks and public safety. She read into the record a quote from the Earth Team as part of a future presentation, “If it still works, keep it.” She suggested the current government structure still worked and should be kept as is.

Gregg Klein representing Pinole Community Players, asked whether the Community Playhouse could be added to the municipal signs located in downtown Pinole. The Community Playhouse building had been in place for 30-years, Pinole Community Players had been in existence for 40- years providing community services and education in the Pinole community. The Pinole Young Actors Program had been in place for 58-years, having served approximately 20,000 young people during that time period. Since people were unaware where the Community Playhouse was located, he hoped to get assistance from the City to add its name to the bottom of the municipal signs in downtown Pinole.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Ben Nakamura-Bush, Pinole Community Players, Board Member, reported the group had recently partaken in the Easter Egg Hunt at Fernandez Park with their cast for You’re a Good Man Charlie Brown, and had been astounded by the number of people unaware the theater existed. The Board discussed the issue and planned to place drama masks in the front of their building as a way of communicating to the public that they were a theater without using written language. The City of Lafayette Town Hall Theatre Company used similar images in the front of its iconic location.

He understood there was an opportunity with the City to advertise on City banners, which would be positive for Pinole Community Players to be able to advertise different shows. The banners could be placed in different spaces along Pinole Valley and San Pablo Avenue and at the Farmer’s Market. Pinole Community Players was challenged getting out the word about its productions, and wanted to sustain the theater for continued community enjoyment. He hoped to get assistance from the City to make that happen.

William Horton expressed his opposition to Measure D for a directly Elected Mayor, which was not needed, a waste of $57,000, and would impact residents’ quality of life. The City’s budget affected residents’ daily lives through police, fire, parks and streets, and the effort for a directly Elected Mayor was attempting to fix a problem that did not exist. He suggested the current mayoral rotation was the most effective way of sharing responsibilities and the most democratic way to elect Council members. The current process did not need to be changed or improved. If Measure D passed, there would still be four Council members and one Mayor, who would have to solve budget deficit problems, but they would have decreased the budget by $57,000 and made the deficit problem worse.

Sheila Grist opposed Measure B, a planned county tax and Measure D, for an Elected Mayor in the City of Pinole. She understood the City Council was also considering a future ballot measure to increase sales taxes.

Mayor Tave rearranged the meeting agenda and moved to Item 8(a), Recognitions/Presentations/ Community Events at this time.

8. RECOGNITIONS / PRESENTATIONS / COMMUNITY EVENTS
A. Proclamations

1. Earth Day
The City Council read into the record a proclamation recognizing April 22, 2026 as Earth Day and presented the proclamation to the Pinole Valley High School (PVHS) Earth Team.

Laila Fong, Gabriela Ornelas, Aniyah Williams, Sanaii Mims, Leonardo Palacios Oseguera, Dominique Acosta, David Ramos, Ileana Miranda-Uch, Irvin Zarza, Mia Ryan, Avery Phillips, Camila Castillo Perdomo, members of the PVHS Earth Team, provided a PowerPoint presentation on the Climate Literacy Framework, which included an overview of Earth Team’s Sustainable Youth Internship program and its objectives; knowledge and core issues; local relevance; action steps to be taken to provide affordable sustainable options, student implementation; resources and tools needed to take action and evaluation and feedback.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Mayor Tave thanked PVHS Earth Team for the presentation and encouraged them to continue their civic engagement.

Responding to questions from the City Council, PVHS Earth Team Members clarified the following:
• Tire Road Wear Particles (TRPs) were defined as when a vehicle tire rubbed against the roadway and where small micro plastics and particles from the tires rubbed off, which occurred with low tire pressure, potentially impacting creeks and wildlife. (Martinez-Rubin) • PVHS Earth Team currently was an independent after-school internship program, which did not currently collaborate with other clubs at PVHS, but there were two volunteer-based clubs at PVHS that could be invited to join Earth Team’s program, to push the goal of spreading climate literacy. Acknowledged the recommendation to keep in mind what was being learned today that could be applied in the future, and a suggestion to consider the application of science careers, such as public health. (Martinez-Rubin) • PVHS did not have proper recycling, few trash or recycling bins, with students having little knowledge how to properly recycle. There were also few janitors with a lot of trash accumulated; however, there was a class offered titled Environmental Systems in Societies, an advanced class students had to sign up for and Earth Team recognized the need to encourage students to join and learn about climate literacy. Currently, there were no classes offered at PVHS that supported environmental literacy, but students could learn about climate literary by joining Earth Team. (Sasai)

2. Dolores Huerta Day
The City Council read into the record a proclamation recognizing April, 10, 2026 as Dolores Huerta Day.

Council member Sasai thanked the City Council for recognizing Dolores Huerta Day for the first time in the City of Pinole and City Clerk Bell-Spears for the inclusion of the Filipino Farmworkers in the proclamation language. He reported he had met Ms. Huerta personally a few times and recognized the farmworkers movement was bigger than one person. He expressed his appreciation to all farmworkers.

PUBLIC COMMENTS OPENED
Deputy City Clerk Stone reported there were no comments from the public.

PUBLIC COMMENTS CLOSED
B. Presentations

1. Planning Commission Chair Sandoval Presentation: Resolution No. 25-08 – Appian 80 Development Ideas and Concepts

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Planning Manager David Hanham introduced Planning Commission Chair Gabriel Sandoval. He also provided a brief overview of the Appian 80 Shopping Center located at 1401 Tara Hills Drive, the former Safeway Center, which had previous development entitlements until 2023. The property had new owners and the Planning Commission had directed staff to bring back different ideas for future development. After multiple discussions, the Planning Commission recommended ideas and concepts for the property for the City Council to consider as part of any future development.

Gabriel Sandoval, Chair of the Pinole Planning Commission, provided a PowerPoint presentation on the Appian 80 Development Ideas and Concepts, as proposed by the Planning Commission, which included an overview of the site at 1401 Tara Hills Drive and the background of the parcel.

In April 2025, in response to concerns and feedback from the community regarding the parcel, the Planning Commission discussed the parcel at length, leading to the creation of a draft resolution of development ideas and concepts for the Appian 80 Shopping Center. The resolution proposed mixed use development, including specific design considerations, access and transportation, market and commercial opportunities and potential strategies, and encouraged the City Council to seek community benefits through developer agreements, including green space, community space, partnerships with schools, and Project Labor Agreements (PLAs) and consideration of a commercial land vacancy fee, since a fee could be a very targeted approach for large vacant parcels when there was no project involved and which may be one tool to encourage development. Information was also provided on recent press about new shopping centers in the Bay Area.

Mr. Hanham stated that Planning Commission Resolution 25-08, with Exhibit A, Development Ideas and Concepts had also been included in the agenda packet for City Council consideration.

Responding to questions from the City Council, Planning Commission Chair Sandoval and Planning Manager Hanham clarified the following:
• The developer/owner of the Appian 80 property had not been involved or provided feedback or comments to the Planning Commission when the development ideas and concepts had been discussed; however, Balboa Retail Partners had been invited to attend the meetings. Staff understood someone from Balboa Retail Partners listened to a couple of the Planning Commission meetings but had not participated in-person. (Toms) • The Community Development Director and Planning Manager had been working with the property owner to learn of the status of the property, but had yet to see a plan. The property owner had also been noticed of the April 21, 2026 City Council meeting. (Toms) • The Planning Commission Ad Hoc Committee was not involved in this process. (Sasai) • A commercial land vacancy fee was clarified with the Planning Commission’s intent that it was not necessarily to be imposed as a tax, or something that would have to go to the voters, but a fee for vacant parcels that were over a specific square footage in size, to be determined by the City Council or staff. As an example, if the former Safeway site had 50,000 square feet, there could be a specific fee when there were no plans or action from a developer or owner after a specific amount of time, with a fee imposed for a vacant building or parcel.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

When something was proposed for development of that parcel, however the future policy may be determined, the fee could be waived as the parcel /building was going through the process. Another example was in a case where permits were pulled no fee would be imposed, but if the property sat vacant for three years, as an example, a fee could be imposed. (Sasai)
• The Planning Commission had not gone into depth on what a potential vacancy fee would entail, nor had it discussed what other cities had done, other than discussing the need to avoid a parcel tax as many cities had done for large anchor tenant developments. The Planning Commission may consider the details of a potential vacancy fee at a later date if that was something the City Council would like to see. (Sasai) • Acknowledged appreciation for the time and effort staff and the Planning Commission had spent on the Development Ideas and Concepts for the Appian 80 Shopping Center. (Sasai)
• The Planning Commission decided to consider a resolution to forward to the City Council for consideration, with the knowledge the City Council was the final decision maker for any project. Having evaluated the options, the Planning Commission decided to adopt a resolution with findings to be forwarded to the City Council. The Planning Commission had discussed this topic for almost a year, which led to the resolution since the Planning Commission wanted the City Council to know it was ready to do what was needed for the parcel, and for the City Council to consider the recommendations as part of any future development. (Martinez-Rubin)
Council member Martinez-Rubin stated for the record, she had a telephone call with Alison Warner, Managing Director, Balboa Retail Partners, owner of the Appian 80 property, who was aware of this presentation and who had informed her generally that she [Ms. Warner] had been in discussions with staff over the past three years or so, and there were a number of different steps that had to be taken before the property could be developed.

Council member Martinez-Rubin was aware that the examples provided in the PowerPoint presentation probably presented different circumstances with regard to ownership of the parcels, which was a significant situation that needed to be resolved before a single owner could proceed.

Council member Martinez-Rubin added that Ms. Warner also informed her that Balboa Retail Partners was working on preparing a potential presentation that was more fully prepared to the City Council when the time came, but again a number of steps needed to be taken first, including addressing easement agreements in place and consideration that some of the businesses were open for business. Also at some point, there had been environmental concerns associated with some of the businesses that had been in the center in the past. She suggested it would be important to have someone representing the developer present to allow a better understanding about what was doable versus a wish list.

Planning Commission Chair Sandoval described the Planning Commission’s development ideas and concepts as more of a wish list and prescription for the City Council, with a high-level overview the Planning Commission sought and which the developer/owner could consider.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Continuing to respond to questions from the City Council, Planning Manager Hanham and Planning Commission Chair Sandoval clarified:
• The property at 1401 Tara Hills Drive, in the area of Appian Way, would allow a maximum of five stories at 50 feet in height; however, if an affordable housing project was proposed that used a density bonus, as an example, there was the ability to waive standards and request concessions to allow the buildings to be taller. (Martinez-Rubin) • A commercial land vacancy fee would depend on how the fee was set up and depending on how the fee was scheduled and limits set, there would need to be a lot of discussion how the fee would take place. In some cities if a major tenant (Walmart of Target around 65,0000 square feet or larger, and in this case Safeway and CVS buildings were close in size), was vacant for a long period of time, and after a certain period of time, there could be a fee charged to the property owner to fill the site. As long as the property remained vacant, the city could continue to charge a fee. Once the vacancy was filled, ownership was changed, or something else was done to trigger the delay of the fee, that would have to be set up in the fee process to be put together. The incentive was to have the buildings occupied so the fee was not in play, or the property owner in the process of selling the building, in which case tenants may come in right after, all depending on the parameters of how the fee was set up. The Appian 80 Shopping Center included the out buildings on the corner of Appian Way and Tara Hills, with the Hillsborough property the majority of the property, which included Bank of America, Safeway, CVS, and a Chinese restaurant, all of which comprised 12.7 acres. (Martinez-Rubin)

PUBLIC COMMENTS OPENED
Deputy City Clerk Stone reported there were no comments from the public.

PUBLIC COMMENTS CLOSED
Mayor Tave thanked Planning Commission Chair Sandoval and Planning Manager Hanham for the presentation. The City Council returned to Item 7 at this time.

7. REPORTS & COMMUNICATIONS
A. Mayor Report: None

1. Announcements: None
B. Mayoral & Council Appointments

1. Traffic and Pedestrian Safety Committee
Interim City Manager Evans introduced the item and thanked John Robinson for applying to the Traffic and Pedestrian Safety Committee (TAPS).

Pinole City Council Regular Meeting
Minutes – April 21, 2026

City Clerk Bell-Spears presented the staff report dated April 21, 2026, and asked that the City Council, by Minute Order, consider the Interview Subcommittee recommendation and approve John Robinson to the Traffic and Pedestrian Safety Committee.

Council member Martinez-Rubin thanked Mr. Robinson for his interest in the TAPS.

Council member Sasai understood two vacancies would remain on the TAPS.

City Clerk Bell-Spears reported the most recent vacancy was cause for concern since the TAPS did not have a quorum for the body to meet. There had been two applications, but one had withdrawn. Recruitment had been reopened with applications being accepted and there had been interest from one person who would go through the process.

ACTION: Motion by Council members Toms/Mayor Pro Tem Murphy to appoint John Robinson to the Traffic and Pedestrian Safety Committee for a term of two-years, to expire on April 21, 2028.

Vote: Passed 5-0
Ayes: Tave, Murphy, Martinez-Rubin, Sasai, Toms
Noes: None
Abstain: None

Absent: None

2. Cannabis Ad Hoc Subcommittee
Interim City Manager Evans reported during the March 24, 2026 Special City Council meeting, the City Council directed staff to return with the creation of a Cannabis Ad Hoc Subcommittee regarding the creation of potential Commercial Cannabis Districts in Pinole, which required more analyses before returning to the City Council including zoning, buffer requirements, community workshops and outreach, consumer use and impacts, types of permits, restorative justice efforts, revenue opportunities and ongoing costs to implement a potential cannabis program.

The Cannabis Ad Hoc Subcommittee would, with supportive analyses, recommend to the full City Council the number, types and areas available in Pinole for Commercial Cannabis. Staff recommended the City Council appoint a subcommittee of two Council members for the creation of the Cannabis Ad Hoc Subcommittee.

Council members Martinez-Rubin and Sasai expressed interest in serving on the Cannabis Ad Hoc Subcommittee.

ACTION: Motion by Council member Toms/Mayor Pro Tem Murphy to appoint Council members Martinez-Rubin and Sasai to the Cannabis Ad Hoc Subcommittee.

Vote: Passed 5-0
Ayes: Tave, Murphy, Martinez-Rubin, Sasai, Toms
Noes: None
Abstain: None

Absent: None

Pinole City Council Regular Meeting
Minutes – April 21, 2026

3. Infrastructure and Transportation Ad Hoc Subcommittee Interim City Manager Evans reported the City had an extensive Five-Year Capital Improvement Program (CIP), with the most recent CIP including 50 projects with an estimated cost at $93.7 million. Within the CIP, there were nine facility improvements, five park improvements, eleven sanitary sewer improvements, three storm water improvements, 17 street improvements and five infrastructure assessments. There was need for an Ad Hoc Subcommittee to address the growing transportation concerns, pursuit of grant opportunities and collaboration with neighboring cities and agencies, with the ad hoc subcommittee to emphasize the whole City approach to transportation and public improvements. Staff recommended the City Council appoint an Infrastructure and Transportation Ad Hoc Subcommittee comprised of two Council members.

Mayor Tave and Council member Toms expressed interest in serving on the Infrastructure and Transportation Ad Hoc Subcommittee.

Council member Sasai asked if the purpose of the Infrastructure and Transportation Ad Hoc Subcommittee was to receive reports and bring that information back to the community, recommend policy or provide direction to staff.

Interim City Manager Evans explained the goal of the Infrastructure and Transportation Ad Hoc Subcommittee would be to review the CIP, status of the projects and potentially recommend new projects as appropriate with priorities, with the full City Council to make a decision.

ACTION: Motion by Mayor Tave/Mayor Pro Tem Murphy to appoint Mayor Tave and Council member Toms to the Infrastructure and Transportation Ad Hoc Subcommittee.

Vote: Passed 5-0
Ayes: Tave, Murphy, Martinez-Rubin, Sasai, Toms
Noes: None
Abstain: None

Absent: None
C. City Council Committee Reports & Communications
Council member Martinez-Rubin reported she attended a WestCAT Board of Directors meeting, with the Board having extended the contract of General Manager Rob Thompson for another year and announced funds had been rolled over from prior years, to provide free transportation as part of the Summer Youth Free Rides Program and free weekend rides for all passengers. She also attended the Wastewater Subcommittee meeting, with consideration of the meeting time and day of the week where staff was narrowing down Wednesdays with the meeting dates to be determined for the remainder of the year, and with no sewer connections reported for the cities of Hercules or Pinole. There had also been a preview of the Hercules-Pinole Wastewater Treatment Plant Operating and Capital Budgets to allow for feedback from those in attendance.

Council member Martinez-Rubin also reported a property management firm had contacted residents due to coyotes in the area. She learned it was pup-rearing season, which was why coyotes were coming down to populated areas. Residents were asked not to contact the Contra Costa County Animal Services about any sightings since coyotes were not hunted animals.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Residents were also asked not to contact the Department of Fish and Wildlife, but if there was contact between a human and a coyote, anyone could contact the Pinole Police Department (PPD). Coyote sightings could also be reported to bayareacoyote.org, an educational research organization that believed in the co-existence of coyotes and humans and who provided preventative information to prevent coyotes from getting close to front and rear yards, which could be done by not leaving food items outside, caring for pets and ensuring they were not outside unsupervised, and make loud noises to scare away coyotes.

Mayor Pro Tem Murphy reported he had been appointed to the National League of Cities Finance, Administration and Intergovernmental Relations Committee, which recently held two meetings focused on federal fiscal policies and impacts on local governments. The committee also heard a presentation from the Bipartisan Policy Center, which highlighted the ongoing importance of preserving tax exempt municipal bonds. He urged the City to remain vigilant about those types of bonds since any changes could affect cities like Pinole, and funding infrastructure and longterm capital projects. The committee would continue to advocate to streamline the Federal Grants Act, to simplify and improve access to federal funding for local governments, with Pinole having received up to $6 million from the federal government and it needed a process to ensure the process was simplified.

Mayor Pro Tem Murphy also reported the U.S. Senate ROAD to Housing Act included several provisions, which had already been approved and were heading to the House, to incentivize housing production through performance based funding and creation of new tools like the Innovation Fund, along with the Whole Homes Repair Pilot Program, to support local housing development and rehabilitation while also prioritizing housing investment in opportunity zones, such as along I-80, benefitting communities working to expand their housing supply. The next committee meeting would be held on May 21, 2026.

Mayor Pro Tem Murphy also reported he served on the East Bay Economic Development Alliance, representing the Contra Costa Mayors and also served on the Legislative Committee, which was actively supporting bills in the state legislature that strengthened and sustained the small business community, with updates to be shared online and with the City Council. Local small business owners were asked to reach out directly to learn more about the work of the Alliance.

Mayor Pro Tem Murphy added that during the Marin Clean Energy (MCE) Board of Directors meeting, the Board approved a 14 percent reduction in electricity generation rates, aligning the rates with PG&E. MCE also approved a temporary bill credit throughout 2026 to help offset rising costs along with an additional $10 million investment in the MCE Cares Credit Program, which provided direct bill relief to income qualifying residents and small businesses. He urged residents to check out the mce.org website and aim to apply for the MCE Cares Credit, and asked City staff to post the information in The Pulse. Additionally, National Public Safety Telecommunications Worker’s Week was closing out this week and he took the opportunity to express his appreciation to PPD dispatchers for their professionalism and dedication to the City’s public safety system.

Council member Sasai reported he attended the WestCAT Board of Directors meeting and he too commented on the Summer Youth Free Rides Program and free weekend rides for all passengers, with staff targeting May 11 or May 18, 2026 to start the programming that would run through the end of July.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Council member Toms reported she attended an East Bay Wildfire Government Coalition Subcommittee meeting, to discuss items to be worked on this year. The subcommittee would review the work that would have to happen in order to respond to the Zone Zero regulations expected to be adopted on May 23, 2026 by the Board of Forestry, which would impact a small geographic area of the City of Pinole, along the ridgeline where the High Fire Severity Zones were located. In other areas in El Sobrante and in the East Bay Hills near the City of Berkeley and East Richmond Heights and Kensington, the regulations would eliminate combustible buildings, fences, landscaping in an area of zero to five feet from a home. She also attended the Wastewater Subcommittee meeting, and commented the flow numbers had always shown Pinole higher even though it had fewer structures and homes than the City of Hercules, a reminder of the City’s aging infrastructure and ground water infiltration into the piping system, which was then treated.

Council member Toms also attended Earth Walk festivities and recognized all of the work that staff did in preparing for the event and she also recognized all of the City’s partners that participated including the Pinole Garden Club, Friends of Pinole Creek Watershed, non-profits who helped with energy savings, Pinole Artisans, Earth Team and others. She reported that PVHS would host Special Olympics for school programs on April 23 and 24, 2026, with elementary and middle schools on April 23 and the PVHS and transition programs on April 24, 2026.

D. Council Requests for Future Agenda Items
ACTION: Motion by Council member Sasai/Mayor Pro Tem Murphy for the City Council to receive a presentation regarding the City’s Opioid Settlement Funds, including available opportunities to appropriate the funds, examples of effective approaches other jurisdictions had taken with those funds and any challenges that could be considered in this process.

Vote: Passed 5-0
Ayes: Tave, Murphy, Martinez-Rubin, Sasai, Toms
Noes: None
Abstain: None

Absent: None
E. City Manager Report / Department Staff
Interim City Manager Evans reported that Item 9F would be removed from the Consent Calendar to return at a later date. Also, the PPD would host a DUI/Drugs Checkpoint on May 1, 2026 with other participating agencies including the cities of Hercules, San Pablo and El Cerrito and Kensington as part of the Cannabis Tax Fund Grant Program.

F. City Attorney Report: None
PUBLIC COMMENTS OPENED (Items 7A through 7F)
Deputy City Clerk Stone reported there were no comments from the public.

PUBLIC COMMENTS CLOSED

Pinole City Council Regular Meeting
Minutes – April 21, 2026

9. CONSENT CALENDAR
All matters under the Consent Calendar are considered to be routine and noncontroversial. These items will be enacted by one motion and without discussion. If, however, any interested party or Council member(s) wishes to comment on an item, they may do so before action is taken on the Consent Calendar. Following comments, if a Council member wishes to discuss an item, it will be removed from the Consent Calendar and taken up in order after adoption of the Consent Calendar.

A. Approve the Minutes of the Special City Council Meeting on March 31, 2026 and the Regular City Council Meeting on April 7, 2026.

B. Receive the April 4, 2026 – April 17, 2026 List of Warrants in the Amount of $1,091,610.70 and the April 10, 2026 Payroll in the Amount of $572,445.92.

C. Adopt a Resolution Approving the Memorandum of Understanding Between the West Contra Costa Integrated Waste Management Authority and the City of Pinole Regarding Implementation of SB 1383 Regulations and Workplan. Action:

Adopt Resolution per Staff Recommendation (Heba El-Guindy) D. Adopt a Resolution to Fix the Employer’s Contribution at an Equal Amount for Employees and Annuitants Under the Public Employees’ Medical and Hospital Care Act with Respect to Pinole Police Employees’ Association (PPEA). Action:

Adopt Resolution per Staff Recommendation (Stacy Shell) E. Adopt a Resolution to Approve the Purchase of Police Department Vehicles for Fiscal Year 2025/26. Action: Adopt Resolution per Staff Recommendation (Melissa Klawuhn, Justin Rogers)
F. Adopt a Resolution Authorizing Acceptance of $299,495 from the Caltrans Clean California Local Grant Program and Designating the City Manager as the City’s Authorized Signatory for Grant Agreement Execution. Action: Adopt Resolution per Staff Recommendation (Lilly Whalen, Kapil Amin)

ITEM REMOVED FROM THE CONSENT CALENDAR TO RETURN AT A LATER DATE G. Adopt a Resolution Approving the Amended and Restated Contra Costa Clean Water Program Agreement (July 1, 2026 – June 30, 2041). Action: Adopt Resolution per Staff Recommendation (Heba El-Guindy)
H. Adopt a Resolution Approving the Purchase of a Z23slt Force Vehicle for $76,295.61, a 2025 Ford Super Duty F-350 DRW Truck for $57,511.69 and a 2026 Ford Super Duty F-250 SRW Truck for $58,369.89. Action: Adopt Resolution per Staff Recommendation (Heba El-Guindy)
I. SB 1216 Letter of Support. Action: Approve Letter per Staff Recommendation (Garrett Evans)

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Mayor Tave requested Item 9E be pulled from the Consent Calendar for a separate vote since he would not be participating in the item.

Council member Sasai requested Item 9I be pulled from the Consent Calendar for discussion.

PUBLIC COMMENTS OPENED
Rafael Menis provided the following comments on the Consent Calendar:
• Item 9D, commented at some points there was reference to 2026 premiums and at other points reference to 2025 premiums, and asked whether the adjustment would be to the 2025 values or to the 2026 values.
• Item 9G, asked whether the City knew whether the future anticipated fiscal impact of the new agreement was anticipated to be greater or less for the City of Pinole than the prior agreement.
• Item 9F, found it a great idea and was pleased the City was able to receive funding over and above what the grant agency was offering in the first place, given the City was trying to work towards diversity, equity and inclusion by including the community, working on an equitable basis to improve outcomes for traditionally disadvantaged communities and working towards inclusion making the area that the garden and path would be going through better for everyone. Asked whether it would be possible once the park site was created to deed it over to the Confederated Tribes of Lisjan or another group, as part of the City’s ongoing process of building improved ties with the native community. • Item 9H, asked whether more detail could be provided in future presentations since there was a lot of detail as part of a prior presentation on how the various vehicles for the PPD were built out, sources of expenses and capabilities of the vehicle models whereas the agenda item only showed the costs.
• Item 9I, noted in the past when there had been Letters of Support, the text of the bill the City Council was being asked to support had also been attached to the staff report, which would be worthwhile to include in the future benefitting the City Council and the public. • Item 9E, understood there was a correction memorandum that had been prepared and rather than two there would be one support vehicle. Asked whether there had originally been a misprint or had the PPD changed its budget request.

PUBLIC COMMENTS CLOSED
Interim City Manager Evans asked that staff be able to respond to the inquiries in writing, to be shared with the City Council and the community.

For Item 9I, Council member Sasai explained he had pulled the item to thank the City Council for considering the Letter of Support for Senate Bill (SB) 1216. He had been asked by Senator Christopher Cabaldon to give testimony in the Senate Housing Committee this afternoon, but the bill was no longer active and had been pulled by the author.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

While the bill was no longer needed, Council member Sasai asked the City Council to amend the Letter of Support, to still express support for the concept and two-year process for the reintroduction of the bill.

ACTION: Motion by Council members Toms/Martinez-Rubin to approve Consent Calendar Items 9A through 9D and Items 9G through 9H, as shown.

Vote: Passed 5-0
Ayes: Tave, Murphy, Martinez-Rubin, Sasai, Toms
Noes: None
Abstain: None

Absent: None
ACTION: Motion by Council member Sasai/Mayor Pro Tem Murphy to approve Consent Calendar Item 9I, subject to the amendments requested.

Vote: Passed 5-0
Ayes: Tave, Murphy, Martinez-Rubin, Sasai, Toms
Noes: None
Abstain: None

Absent: None
ACTION: Motion by Council member Toms/Martinez-Rubin to approve Consent Calendar Item 9E, as shown.

Vote: Passed 4-0-1
Ayes: Murphy, Martinez-Rubin, Sasai, Toms
Noes: None
Abstain: Tave

Absent: None

10. PUBLIC HEARINGS: None

11. OLD BUSINESS: None

12. NEW BUSINESS
A. Overview of Options for Adoption of Wage Theft Ordinance. Action: Report and Provide Direction. (Eric Casher)
City Attorney Eric Casher provided a PowerPoint presentation on the Overview of Local Wage Theft Ordinances, which included the background of wage theft, an employer’s failure to pay wages owed to employees; the state and legal framework; regulations through business license process; regulation through construction projects and the fiscal impact.

City Attorney Casher asked the City Council to receive the report and provide direction to staff on drafting a local wage theft ordinance.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Responding to questions from the City Council, City Attorney Casher clarified the following:
• If a private employer was violating minimum wage law, that was a grievance an employee would have against an employer. There was currently no City oversight for those private standards, although there was language in the City’s business license application and renewal process, where a business would need to attest to the fact they were complying with the Pinole Municipal Code (PMC) and all laws and regulations of the City. Staff acknowledged the City was not doing anything to oversee that regulation. If an employer was violating minimum wage laws for construction projects, as an example, and if there was a prevailing wage violation, the State Department of Industrial Relations (DIR) had a complaint process where complaints may be filed and cases opened. If a city had a wage theft ordinance in place the ordinance would be in addition to, and not in place of anything done at the state level.

Offering another example, if there was a prevailing wage violation, a subcontractor on a construction project may file a complaint with the DIR which would open a case, investigate the violation and issue a fine at that level. If the City of Pinole had a Wage Theft Ordinance in place, in response to a wage theft violation, it could choose not to issue a Certificate of Completion or impose a fine, if included in the ordinance.

The ordinances that cities adopted typically tried to keep it low on the administrative side, with the ordinance to require an acknowledgment or affidavit that the contractor would attest to being in compliance. If the contractor was found to be in violation, the DIR would file a violation notice and notify the City that the contractor was subject to a violation, and the contractor would have to report that to the City. (Toms) • If a project involved the use of federal funds, a contractor must comply with the DavisBacon Act, which required contractors and subcontractors on federally funded or assisted construction projects over $2,000 to pay laborers and mechanics no less than the locally prevailing wages and fringe benefits. The federal government had its own requirements for federal prevailing wages, and the State of California had its own prevailing wages regulated through the DIR. (Toms)
• Acknowledged the City of San Jose had its own labor compliance project with City staff who issued violation notices and imposed fines for violations of payment of prevailing wages. A city had the ability to set a different prevailing wage rate for different trades, while the state and federal government could have their own rates, and staff confirmed a city could have a higher rate. There could be an instance where a violation at the city level did not violate state or federal law, and staff acknowledged there could be some overlap. (Toms)
• The business license process was more of an administrative burden given the number of business license applications the City of Pinole received and getting that affidavit requirement for every business license that was submitted and for every renewal, but the affidavit was limited to construction projects. (Sasai)

Pinole City Council Regular Meeting
Minutes – April 21, 2026

• If the City Council considered a Wage Theft Ordinance that was narrowly tailored to construction projects, it would be less of an administrative burden given there were fewer such projects. (Sasai)
• Many city ordinances were similar in nature. As an example, the Wage Theft Ordinance for the City of South San Francisco was similar to other cities with a focus on the construction aspect, with most of the ordinances focused on business license issuance or the construction piece. The City of San Jose’s ordinance focused on construction, which was less labor intensive and less administrative intensive. (Sasai) • The City of South San Francisco’s administrative costs were unknown, and staff could reach out to their City Attorney to gather that information. Anecdotally, some cities had fully staffed, large departments that administered this type of program like the City of San Jose. Staff would have to research cities the size of Pinole to determine the level of staffing and associated costs, but could pull that information if the City Council decided to move forward with an ordinance. (Sasai)
• Acknowledged concern a complaint had been reported at a City Council meeting by the Northern California Carpenter’s Union in 2025, about alleged wage theft related to a project in Pinole. Acknowledged a request that input from the Union be provided on this topic. (Sasai)
• The City of Pinole did not have a Prevailing Wage Ordinance, but any Public Works project was required to pay prevailing wages pursuant to California Labor Code 1720, which applied to all public projects and which included a monetary threshold. (Martinez-Rubin) • The presentation was made at the direction of the City Council, with an overview provided.

The City Attorney was familiar with some of the other ordinances in other cities; again there were enforcement agencies at the state and federal levels to enforce prevailing wages, and the cities that tended to adopt those standards wanted to do something more, such as create a higher standard/threshold for compliance for prevailing wage amounts and the like, and tended to involve larger cities than Pinole, like the cities of San Francisco and San Jose. (Martinez-Rubin)
• Defined minimum wage as set by state law for any and all employment; prevailing wages were unique to construction projects and the trades, and depending on the trade, there were different wage rates that needed to be paid for the different trades on a publicly funded construction project. (Martinez-Rubin)

PUBLIC COMMENTS OPENED
Rafael Menis asked whether there was a way to get data from the state broken out by region to see where wage theft was concentrated; occurred frequently in Pinole; reported or underreported; occurred particularly in one industry and in a particular union area; was in retail or a particular subfield and where the problem was the greatest. Identifying that information would help the City Council see where it should focus the ordinance.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Mr. Menis added that if the problem was more general and not targeted to any given sector, it made sense to have it be a business license requirement, but if more targeted to one specific sector like construction, it made sense to have rules around construction and issuing Certificates of Occupancy. Having more data on prevalence and on category would also be helpful. He also asked how this would apply to minors, in that he was aware that a number of times, some minimum wage laws only applied partially to minors between the ages of 16 and 18, which had a lower rate and sometimes children were assigned random chores and not paid or paid in an amount that would be below the equivalent minimum wage. He asked whether the wage theft laws only applied to adults that would fall under the protection of minimum wage laws, or apply to all persons.

Richard Cossel asked whether wage theft was really a problem in Pinole since no one seemed to know if it was a problem. He expressed concern the City Council may create some administrative function that would cost money for a problem that may not exist or it could create a problem since once it became an administrative function it was possible someone may use it as leverage against an employer, with the City stuck with investigating the matter costing money. He found this was something that larger cities had in place, cities that were larger than Pinole, and where wage theft may be prevalent. He asked whether there were any examples of wage theft in Pinole other than the reference to a comment from a year ago. He reiterated the City may be creating an administrative nightmare that would impact the City for no reason and it made no sense.

PUBLIC COMMENTS CLOSED
Council member Toms suggested the development of an ordinance, spending funds for staff time to create an ordinance, and giving staff one more thing to administer when staff had to tighten belts and focus on the mission to issue building permits, plan check, issue building licenses and the like, would only add another layer to what City staff would be responsible for, when a state agency currently did the very same thing. She stated the City did not need to duplicate services that were already available, and if the City needed to notify employees of their rights and provide a phone number for the state, that was something that could be made available. She did not see the City needed its own ordinance and duplicate something the state already did. Also, the City did not know the status of the individual who complained about wage theft in Pinole or the remedy for resolution. Again, this would just add another layer of unnecessary bureaucracy. She thanked staff for the presentation and would like to see the City Council move on without creating an ordinance.

Council member Martinez-Rubin understood the interest in wanting to protect workers, but she did not know just yet the need for the ordinance and whether there was a problem in Pinole. She recommended the item be tabled and since there was no system in place it was unknown whether or not there was a problem with underreporting. At this time, she could not support moving forward with the ordinance.

Council member Sasai thanked his colleagues for their thoughtful questions and concerns about duplication with state and federal agencies, and while some may see this as administrative work that would take away capacity from other staff work, in his opinion, it was always great to strengthen local worker laws and ensure workers were supported and resourced. He was frustrated with the idea that just because Pinole was of a certain size, it was somehow excluded from policy problems like this.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Council member Sasai stated there was construction happening in Pinole with more to come in the future given the City’s Regional Housing Needs Allocation (RHNA) goals. He emphasized that wage theft was prevalent in the state and he read data statewide that 41 percent of workers had experienced wage theft and non-compliance with labor laws. He commented that along with minimum wage and prevailing wage compliance, there were also issues with employers forcing employees to work off the clock, with a lot of education that needed to happen with workers in terms of their rights, which was why the legislature was pushing for language access and continuing to strengthen labor laws. He found the more the City engaged in these discussions and pushed local laws like this, the more capacity to hold employers accountable for misconduct, which was a good thing. He asked the City Attorney about the anticipated administrative costs and time associated with the ordinance. He suggested this was an opportunity for a local wage theft ordinance and he strongly supported moving forward with the ordinance.

Mayor Tave asked whether the ordinance would serve as an intermediate step before going to the state and making a compliant, which could be resolved between the employee and the employer, but when it reached the state it would become an actionable penalty from the state.

He asked if that could be outlined in the ordinance.

City Attorney Casher commented it was difficult to say since most of the ordinances he had reviewed had an affidavit or acknowledgement form with a level of self-reporting on the part of the employer, which required knowledge of a violation of hourly wage laws or violation of prevailing wages, which would have to be reported. Oftentimes, when employers received notice from the state of a violation they paid right away or paid the amount in arrears to the employee where employers could report a resolution to the situation and cities would not refuse to use a business license since the violation had been cured. If not, a business license would not be issued. Oftentimes, employers would not know that they were not giving someone a meal and a rest break, as examples, and it was not an issue until brought to their attention.

Mayor Tave asked whether the ordinance would outline some of that information and how the employer would be presented the ordinance with acknowledgement of receipt.

City Attorney Casher hoped that most employers were aware of the requirements. The ordinance would add that additional acknowledgement. Currently, business license applicants were required to acknowledge and agree to comply with all aspects of the PMC, and by having the ordinance, it provided an additional reminder of the labor standards that would be enforced by the City and the state. There could also be a public education component, with communicating out the requirements of the ordinance, providing information to employers of the requirements, with much of this information available on state websites, although information to ensure business owners and employers understood the requirements was important.

Mayor Pro Tem Murphy commented that in 2022, the City Council received a presentation from the DIR and this was a great opportunity to create an understanding. He would like the City Council to have staff invite a representative from the DIR to provide answers to the City Council.

He was okay with staff moving forward in an endeavor to create an ordinance and inform more of the resources the state provided. He was aware staff was also working on a Beekeeping Ordinance that did not seem to be an issue for the City Council, and in this case, the City could have some information that could also align with the development of this ordinance.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Mayor Pro Tem Murphy was uncertain of the status of the Beekeeping Ordinance, but suggested in this case, a representative from the state agency could be invited to answer questions about who in Pinole was impacted, where they were impacted, and provide data from Contra Costa County for those who lived/worked in Pinole or in Contra Costa County. He imagined all of the programs from the DIR could be elevated through that presentation.

Council member Martinez-Rubin commented on the differences between not knowing something and proceeding with something that was proposed without the knowledge for the need for the ordinance, and she emphasized the City did not have data that supported that at this point. What had come out of the presentation, was there were a number of labor rights organizations that existed, such as the DIR and others, with the City’s role of being supportive of the work those organizations focused on and they had information in place that could be provided to employers.

In the interest of being altruistic and creating policy, she stated the City sometimes forgot there were other organizations that had already built and had as a mission the very things the City was interested in supporting for the public, in this case employee rights, with the DIR, the Worker Rights Consortium and other information that could be made available to employees of any sector, rather than having another layer of regulation and an ordinance that would overlap and duplicate work already in place and which the City may not have the capacity to support in an ongoing manner.

Council member Martinez-Rubin supported information posted on the City website in the area that had information on business development/licenses, where the listing of the labor relations and employee rights organizations could be linked and with the public to have more awareness of the information available about employment rights or the rights of employees.

Mayor Tave would like information posted on the City website and was also intrigued with what data was available from the DIR, which could help to inform the ordinance. He would support a motion to have the DIR provide a presentation to the City Council with information related to the City of Pinole and the region, which was the most practical thing to do at this point, to understand the data in Contra Costa County. He suggested that data would help tailor the ordinance more to the practices in Pinole or the bad actors that may be in Pinole. He otherwise suggested wage theft was underreported, with a lot of money left on the table for workers, with workers taken advantage of in this scenario. He would like to know more about cases in the area.

Council member Sasai suggested all of these ideas could be acted on simultaneously. He had spoken to the City Attorney at length about this issue, there were a number of model policies available for wage theft ordinances and it could be copied, pasted and tailored to fit the City’s needs, a light lift for the City Attorney’s Office. He commented that challenges were anticipated with ordinances and he referenced the immigration policy, which had been adopted in December 2025, where they had anecdotal data, and data of fear within the community and they still acted on the ordinance. The more development was spurred in Pinole, the more housing and commercial development would be constructed. Given the prevalence of wage theft, there may be some occurrences of wage theft in Pinole. He was aware the City Council strongly supported labor, had passed a citywide Project Labor Agreement (PLA) a few years back, and this ordinance was consistent and aligned with those values. Because of that, he found there was no harm with moving forward with this statute.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Council member Sasai offered a motion to direct the City Attorney’s Office to come back with a draft ordinance and tie that to the issuance of the final building permits as well as Certificates of Occupancy.

On the motion, Mayor Pro Tem Murphy asked that the motion be amended to include an invitation to the DIR for a presentation to the City Council.

Council member Martinez-Rubin commented that whether there was an ordinance or not, general information was lacking on the City website about employee rights, with some of the labor organizations that someone could Google and identify a listing of the area organizations available that had a specialty to work with employees and inform them to heighten the awareness of their rights.

Mayor Pro Tem Murphy seconded the motion, with the additions.

Council member Toms stated she could not support the motion with the direction to start an ordinance. She could support information on the City website, contact information for state agencies that could protect employees and could support inviting someone from the DIR, but absent those steps first, it was too soon to move forward and draft an ordinance.

ACTION: Motion by Council member Sasai/Mayor Pro Tem Murphy to direct the City Attorney’s Office to come back with a draft ordinance and tie that to the issuance of the final building permits as well as Certificates of Occupancy; and include an invitation to the Department of Industrial Relations for a presentation to the City Council and include information on the City website about labor organizations and employee rights.

Vote: Passed 3-2
Ayes: Tave, Murphy, Sasai
Noes: Martinez-Rubin, Toms
Abstain: None

Absent: None
B. Adopt Resolution Approving the City’s Active Transportation Plan. Action: Adopt Resolution per Staff Recommendation (Heba El-Guindy)
Interim City Manager Evans introduced the item to approve the City’s Active Transportation Plan (ATP), a living document, if approved, would be reviewed from time to time to ensure it was up to date utilizing Best Practices and include input from the community.

Public Works Director Heba El-Guindy provided a PowerPoint presentation on the ATP which included an overview of the main plan goals; types of bicycle facilities; recommended bicycle network improvements; proposed concepts for San Pablo Avenue, Pinole Valley Road, Appian Way and Fitzgerald Drive; recommended pedestrian network improvements with sample improvements provided; non-infrastructure improvements; community outreach and engagement and the staff recommendations to adopt a resolution approving the City’s ATP, with the following additions:

Pinole City Council Regular Meeting
Minutes – April 21, 2026

• Repeat reference of Bicycle Boulevard as a Class III bikeway with example signage and Marking.
• Show on the recommended bikeways map the existing Class III bikeway on Pinole Valley Road between Ellerhorst Street and San Pablo Avenue.
• Reference the NACTO 2025 Urban Bikeway Design Guide.
• Reference the Caltrans 2025 Bay Area Bike Plan Update and the 2024 Bicycle Best Practices.

Responding to questions from the City Council, Interim City Manager Evans and Public Works Director El-Guindy clarified the following:
• Acknowledged appreciation for City staff and the work with all stakeholders, including implementation of some proposals from recent correspondence from Bike East Bay; acknowledged the ATP needed to be approved at this time in order to qualify for upcoming grants the City would like to apply for with a May deadline, and if the ATP was brought back for more public comment it would allow the City Council to converse with policy experts. The deadline for the Safe Streets and Roads for All (SS4A) Grant was May 26, 2026. Staff could pursue the application, which had already started, with the assumption the ATP would be approved before that date, with two City Council meetings scheduled prior to May 26, 2026, although the City Council meeting of May 5, 2026 would be mostly dedicated to the budget and the Five-Year CIP. (Sasai)
• The ATP could be continued to the second City Council meeting in May, as a Consent Calendar Item or it could involve a second presentation. As long as the ATP was approved prior to the May 26, 2026 grant deadline, the City could submit the application after the ATP was approved. As another option after deliberation, if the City Council approved the ATP at this meeting, staff could return with specific focus and make amendments to the ATP over the next couple of months. Ideally, staff sought City Council feedback on the type of community consultation it would like staff to pursue, with staff prepared to bring back the ATP whenever convenient for the City Council. Acknowledged a recommendation for the ATP to be brought back for amendments. (Sasai)

PUBLIC COMMENTS OPENED
Dani Lanis, Advocacy Manager, Bike East Bay, a 54-year non-profit organization working in Contra Costa and Alameda Counties. Bike East Bay mobilized by bike to create thriving communities that were joyful, safe and inclusive via educational programs with free publicly available classes and community events such as Bike to Wherever Day, to be held on May 14, 2026. Everyone was invited to bike that day. Flyers were available where the code could be scanned for places to ride. He asked the City Council to approve the ATP on a conditional basis enabling staff to refence it in the short term for grant applications. Given the ATP would shape critical infrastructure and traffic safety decisions for the next five to ten years, it was currently insufficient for those needs.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Bike East Bay acknowledged the ATP had been in development for a long time, but asked that the City Council schedule another review of the ATP in six months, or specifically defined period to allow staff to address remaining omissions and concerns and bring the ATP to a more complete state via a revision that the City could confidently implement moving forward. He reported a similar issue had occurred in the City of Pleasant Hill in 2023, which jurisdiction had an incomplete final plan that had been rushed to completion. In that case, Bike East Bay worked with Pleasant Hill City staff and local stakeholders to pause and address the issues, with Pleasant Hill ending up with a more favorable outcome. Bike East Bay had been working with Pleasant Hill City staff on implementation opportunities since that time and would like the same level of confidence and support for the Pinole ATP, but it was not quite there yet.

Rafael Menis provided the following comments on the ATP:
- Page 276 of 533 of the agenda packet, Goal 1, Performance Measure 1.1a of the ATP, which was an explicit City priority to close gaps in walkways and bikeways, particularly in disadvantaged communities. Noted there were some sidewalk gaps in the community that had been mentioned for some time which had not been resolved given there was no plan to address it as a whole and cohesive network.
- Page 278 of 533 of the agenda packet, Objective 3.3, asked whether the goals were feasible, particularly Performance Measure 3.3c, increase walking and bicycling share of trips 50 percent by 2030. Asked whether that meant 50 percent of the existing rate or 50 percent of overall trips. Also, asked how many areas would need to be upgraded to LTS 1 or 2 to meet Performance Measure 3.3b, as shown on Page 278 of 533 of the agenda packet.
- Page 293 of 533 of the agenda packet, many of the City’s General Plan elements had been referenced with the exception of the Environmental Justice Element which should be included.
- Page 305 of 533 of the agenda packet, found it odd that Class III bike lanes were effectively speaking the least protected, with Class IV separated, Class I joined pedestrian and biking and Class II was clearly labeled bike lanes. - Page 336 of 533 of the agenda packet, Sidewalk #5 had been highlighted as being just beyond 500 feet of two pedestrian fatal or severe injury collisions, and it seemed as if that could be an area where partial scoring of the safety measures would be worthwhile.

PUBLIC COMMENTS CLOSED
Council member Sasai agreed with some of the stakeholders that just painting bikeways in Pinole was insufficient. The City Council recently received a presentation from the PPD around collision data in Pinole, and he noted the Appian Way and Fitzgerald Drive intersection was terrible. He had been involved in a car accident in the intersection two years ago, and the person who hit him was speeding at 40 miles per hour (MPH) in a 35 MPH corridor. He recommended that any corridor that had more than a 35 MPH speed limit should have protected bikeways since vehicles were traveling too fast and in the instance of a drunk or distracted driver, there had to be a way to ensure protection for both bicyclists and pedestrians.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Council member Sasai wanted the ATP to be as strong on that issue as possible, to ensure there were connected Class IV Protected Bikeways in all of the major corridors in the City. He supported the ATP as is, to be revisited as part of a Special Meeting of the City Council given the improvements that could be considered that could slow down a regular meeting. Given the upcoming budget season, he recommended the ATP be brought back around July or August.

Interim City Manager Evans suggested the ATP could be brought back during a meeting in July, which could coincide with a strategic meeting with the new City Manager, and be a topic that could be brought up with the City Council. A workshop was an excellent suggestion for the ATP.

ACTION: Motion by Council member Sasai/Mayor Tave to adopt a resolution approving the City’s Active Transportation Plan with the following additions:
• Repeat reference of Bicycle Boulevard as a Class III bikeway with example signage and marking.
• Show on the recommended bikeways map the existing Class III bikeway on Pinole Valley Road between Ellerhorst Street and San Pablo Avenue. • Reference the NACTO 2025 Urban Bikeway Design Guide.
• Reference the Caltrans 2025 Bay Area Bike Plan Update and the 2024 Bicycle Best Practices.
• The ATP to come back to the City Council for a Special Meeting in July to revisit the ATP.

Vote: Passed 5-0
Ayes: Tave, Murphy, Martinez-Rubin, Sasai, Toms
Noes: None
Abstain: None

Absent: None
C. SB 707 – Public Meeting Disruption Policy. Action: Adopt Policy per Staff Recommendation (Heather Bell-Spears)
City Clerk Bell-Spears presented the staff report dated April 21, 2026. She recommended the City Council adopt a resolution approving the Public Meeting Disruption Policy.

PUBLIC COMMENTS OPENED
City Clerk Bell-Spears reported there were no comments from the public.

PUBLIC COMMENTS CLOSED
ACTION: Motion by Mayor Pro Tem Murphy/Council member Sasai to adopt a resolution approving the Public Meeting Disruption Policy.

Pinole City Council Regular Meeting
Minutes – April 21, 2026

Vote: Passed 5-0
Ayes: Tave, Murphy, Martinez-Rubin, Sasai, Toms
Noes: None
Abstain: None

Absent: None

13. CITIZENS TO BE HEARD (Continued from Item 6) (Public Comments) Only open to members of the public who did not speak under the first Citizens to be Heard, Agenda Item 6.

Citizens may speak under any item not listed on the Agenda. The time limit is 3 minutes and is subject to modification by the Mayor. Individuals may not share or offer time to another speaker.

Pursuant to provisions of the Brown Act, no action may be taken on a matter unless it is listed on the agenda, or unless certain emergency or special circumstances exist. The City Council may direct staff to investigate and/or schedule certain matters for consideration at a future Council meeting.

Anthony Vossbrink requested the City Council formally improve the security of Bay Front Park for public health, safety and quality of life reasons and due to issues that had occurred in the past, with several vehicles being broken into and people had been assaulted in and around the Bay Front Park Trail, at the foot of Tennent Avenue. He asked that the City Council consider infrastructure improvements given that several Council members ran for office on public safety issues. He wanted to see two light emitting diode (LED) light poles in and around the front and center of the parking lot, or the trail across from the trailhead and restrooms, and two security cameras attached to the light poles so that the area could be monitored, as well as two new park signs to show the hours of operation for the park and identify safety issues. He also requested the City Council review banners for the Pinole Library to identify the work being done at the library and to provide information related to the use of the tennis courts.

Mayor Tave reported that on April 17 and 19, 2026 his niece, Malia Tave, competed in the 2026 No Dinx/NCVA Far Western National Qualifier (Girls Volleyball) and her team Ignite VBCF Ignite 13 won the top seed to go to the nationals in Minneapolis, MN, and recognized her achievement.

Mayor Tave reported the City Council would reconvene in Closed Session for Item 4B and would adjourn to a Special City Council meeting on May 2, 2026 in Remembrance of Amber Swartz.

14. CONVENE back to Closed Session for Item 4B and ADJOURN to the Special City Council Meeting of May 2, 2026 in Remembrance of Amber Swartz.

At 9:47 p.m., Mayor Tave convened back to Closed Session for Item 4B and adjourned to a Special City Council Meeting on May 2, 2026 in Remembrance of Amber Swartz.

Submitted by:
_________________________________
Heather Bell-Spears CMC
City Clerk
Approved by City Council:

CITY COUNCIL
REPORT 12.A.

DATE: MAY 5, 2026
TO: MAYOR AND COUNCIL MEMBERS
FROM: Markisha Guillory, Finance Director, 510-724-9823, [email protected] SUBJECT: PRELIMINARY PROPOSED FISCAL YEAR (FY) 2026/27 OPERATING AND

CAPITAL BUDGET

RECOMMENDATION
Staff recommends that the City Council review the Preliminary Proposed Fiscal Year (FY) 2026/27 Operating and Capital Budget and provide direction to staff for changes to incorporate into the next draft of the document, the Revised Proposed version.

BACKGROUND
The City operates on an annual budget cycle. Through the budget, the City Council approves revenue estimates and authorizes staff to expend the City’s financial resources. 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. Staff takes the following steps to create the Preliminary Proposed budget:
• Finance Department will use the current FY 2026/27 budget, which incorporates any mid-year changes approved by the City Council, as the starting point; • Finance Department creates a “baseline budget” for FY 2026/27 by taking the ongoing revenues and expenditures included in the current FY 2026/27 budget and factor in known or assumed changes, which departments confirm, to ongoing revenues and expenditures for FY 2026/27 (i.e., forecasted changes to different revenue streams, general inflation, known changes to debt service, etc.); • Departments submit requests for changes from the baseline budget to address proposed special projects or increased service levels; and • Finance Department and City Manager consider department requests for changes to the baseline budget and prepare a Preliminary Proposed budget for the City Council’s consideration.

Staff presented the draft preliminary proposed long-term financial forecast and General Fund budget to the Finance Subcommittee on April 29, 2026. The Subcommittee reviewed the preliminary budget as part of the long-term financial forecast, as well as the budget reduction

scenarios prepared by each department and provided feedback.

The Preliminary Proposed FY 2026/27 Operating and Capital Budget document (Attachment A) maps out the City’s financial and operational plans for the fiscal year.

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.

REVIEW AND ANALYSIS
The first step in the annual budget development process is for staff to create a “baseline” budget for the upcoming fiscal year. The baseline budget for the upcoming fiscal year (FY 2026/27, in this case) contains all of the ongoing revenue and expenditure items from the current budget (FY 2025/26) adjusted for known or anticipated changes in economic conditions, costs of goods and services, contractual agreements, etc. Staff uses the baseline budget to then develop the proposed budget for the upcoming fiscal year.

The City’s revenues and expenditures are partitioned into different “funds” to ensure that revenues that are intended for specific purposes are expended accordingly. The City’s main fund, the General Fund, accounts for all of the City’s general revenues and supports most of the City’s core services, such as police, community development, community services and recreation, and street and facility maintenance. The General Fund includes revenue from Measure S 2006, Measure S 2014, and 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, the Building and Planning Fund, the Pinole Community Television (PCTV) Fund, and the Sewer Enterprise Fund.

Staff is required by the City’s Financial Policy on a Structurally Balanced Budget to create a proposed General Fund operating budget that is structurally balanced, meaning that ongoing revenues equal or exceed ongoing expenditures.

General Fund Preliminary Proposed Baseline Budget
The Preliminary Proposed FY 2026/27 General Fund baseline budget includes recurring General Fund revenues, such as the tax revenues, charges for services, and other revenues. 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 current staffing and service levels. 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 and capital budget that is structurally balanced, meaning that ongoing revenues equal or exceed ongoing expenditures.

At this point, the FY 2026/27 General Fund baseline budget indicates that it is not structurally balanced with estimated ongoing revenues of $32.5 million and estimated ongoing expenditures of

$33.3 million. This results in an estimated deficit of $852,225, or 3% of the budget. At the direction of the Council, staff have prepared budget reduction scenarios at 3%, 6%, and 10% levels (Attachment B) for consideration.

The deficit increases to $4.4 million when excluding the $3.4 million transfer from the Section 115 Trust. This funding source is now considered one-time revenue, as the trust is expected to be fully depleted by FY 2029/30 if the City continues withdrawals under the current formula.

Staff have developed the Preliminary Proposed Long-term Financial Forecast (Attachment C), incorporating the “Yellow Brick Road” model. The model outlines a pathway of potential measures to reduce projected deficits through the annual budget process. In addition, it treats the Section 115 Trust transfer as one-time revenue, highlighting the actual structural deficits.

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

Table 1 below compares the adopted FY 2025/26 baseline budget to the preliminary proposed FY 2026/27 baseline budget. Following the table are descriptions of the components that are included in the FY 2026/27 the preliminary proposed baseline budget.

Table 1 – Comparison of FY 2025/26 and FY 2026/27 General Fund Baseline Budget

General Fund Revenues
Property Tax
Property tax is an ad valorem tax imposed on real property (land and permanently attached improvements such as buildings) and tangible personal property (movable property). The fixed statutory rate is 1% of assessed valuation of which the City of Pinole receives approximately 19%.

Assessed value is based on the 1975 property values with subsequent increases limited to 2% or CPI growth, whichever is lower.

Property tax consists of four components—secured (basic, unsecured, supplemental, and property transfer tax. The preliminary proposed budget assumes a 1% growth rate. The growth rate is low because the total amount received in the previous fiscal year was higher due to the formal closure of the Successor Agency. Excluding this one-time allocation, the growth rate is

4%.

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 halfcent 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 preliminary budget assumes a 3% growth rate, consistent with projections provided by HdL, the City’s sales tax consultant.

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 preliminary proposed budget assumes a 17% growth rate, compared to the previous year’s adopted budget. However, staff projects the actual revenue exceed the budget based on the trends. The electricity segment in particular continues to increase substantially year over year.

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 the City’s boundaries. The various fees are delineated in franchise agreements and are paid directly to the city by these franchisees.

The preliminary proposed budget assumes a -2% growth rate based on past trends, which continue to show overall declines. While the gas, electricity, and refuse segments are projected to grow slightly, the increases are offset by decreases in the cable segment as consumers continue shifting away from traditional cable services.

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 preliminary budget assumes a 3% 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. This tax is imposed upon persons staying 30 days or less in a motel

or lodging facility. The preliminary proposed budget assumes a -13% growth rate based on past trends, which have shown continuous declines.

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 preliminary proposed budget assumes a
-2% growth rate based on past trends.

Charges for Services
Charges for services is comprised of public safety charges which are received for dispatch services provided to the cities of Hercules and San Pablo under an Intergovernmental Service Sharing agreement. A portion of the costs of this activity are reimbursed by the City of Hercules and City of San Pablo. Under the current agreement, the City’s recovers approximately 67% of the activity’s budget. The preliminary proposed budget assumes a 3% growth rate based on budgeted expenditures.

Permits
Permits consist of various permits, including sidewalk, grading, and encroachment permits. The preliminary proposed budget assumes a 9% growth rate. This is primarily due to the projected growth in encroachment permits, consistent with past trends.

Fees
Fees consist of various fees mostly related to permits, including rental inspection, technology, administrative fees, abatement, and code enforcement fees. The preliminary proposed budget assumes a -16% growth rate. This is primarily due to a projected decrease in code enforcement fees, consistent with past trends.

Other Revenues
Other revenue consists of all other revenue sources, including fines and forfeitures, interest income, grants, and other miscellaneous revenue. These revenues are projected primarily using past trend analysis. The preliminary proposed budget assumes a -35% growth rate. The reduction is mostly due to a projected decrease in rental income and investment earnings.

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

General Fund Expenditures

Salaries & Wages
Salary and wage expenditures in the baseline budget are computed based on the City’s current staffing level of 117.6 full-time equivalents (FTEs), the same as the previous fiscal year. The preliminary proposed budget assumes a 5% growth rate and includes a 3% across-the-board cost-of-living (COLA) increase (based on the previous fiscal year) and step 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 of $150,000 to account for estimated cost savings resulting from unfilled positions.

Benefits
Retirement benefits are the City’s annual required contribution as determined by the most recent actuarial valuation reports as of July 2025 provided by the California Public Employees’ Retirement System (CalPERS). The preliminary proposed budget assumes a 10% growth rate and reflects the estimated cost net of the required employer contribution minus employee contributions.

Under current labor agreements, employees contribute the 8% required employee contribution.

Classic members contribute an additional 7% toward the required employer contribution, for a total of 15% for classic members
Other benefits include employee medical, dental, and vision coverage; workers’ compensation; and others. The preliminary proposed budget assumes a 9% growth rate, based primarily on industry trends and rates established by benefit providers. The most significant increases are in medical and workers’ compensation 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 and County animal and library services, are included in this category. The preliminary proposed budget assumes a 5% growth rate based cost escalators.

Other Operating
Other operating expenditures include water, electricity & power, and cable utility costs. The preliminary proposed budget assumes a 1% growth rate based past trends.

Materials and Supplies
Materials and supplies include fuel, maintenance supplies, and safety equipment. The preliminary proposed budget assumes a 21% growth rate based on higher costs of these items.

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 preliminary proposed budget assumes a
-3% growth rate primarily based on higher insurance premiums, which offset the reimbursements.

Asset/Capital Outlay
Capital outlay includes non-major asset acquisition and improvements, such as computer equipment and furniture. The preliminary proposed budget assumes a 1% growth rate, based on departments' planned purchases of these items.

Major capital improvements are detailed in the City’s Five-Year Capital Improvement Plan for FY 2026/27– 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 and goes through FY 2035/36.

Transfers Out
The preliminary proposed Operating Budget includes the transfer of funds from the General Fund and Measure S to other funds, including the Recreation Fund, the Pinole Community Television (PCTV) Fund, and the Building and Planning Fund. These transfers help stabilize the budgets in those areas as their operating costs are not fully cost recoverable. This category also includes a flat annual transfer of $150,000 to the Equipment Reserve for equipment and vehicle replacement.

Other Operating Funds Preliminary Proposed Budgets
The following funds are the City’s other main operating funds outside of the General Fund, which include the Recreation Fund, Building and Planning Fund, Pinole Community Television (PCTV) Fund, and Sewer Enterprise Fund.

Recreation Fund
The Recreation Department Fund accounts for funds primarily received from fees for participation in recreational programs. Transfers from the General Fund also help support the operating costs.

The preliminary proposed budget includes total revenues of $598,650 and a General Fund transfer in of $1,847,064, and total expenditures of $2,445,714.

Table 2 – Comparison of FY 2025/26 and FY 2026/27 Recreation Fund Budget

Building and Planning Fund
The Building & Planning Fund accounts for funds received from fees and permits for building and planning services. Fees are collected to recover the cost primarily related to inspections and plan checks performed. The preliminary proposed budget includes total revenues of $3,166,174 and a General Fund transfer of $490,805, and total expenditures of $3,517,273. The General Fund subsidy supports the Planning division as it is unable to recover the full cost of planning services.

Building services are fully cost recoverable.

Table 3 – Comparison of FY 2025/26 and FY 2026/27 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, and charges for services. PEG access fees are designated for equipment purchases. Transfers from the General Fund also help support operating costs. The preliminary proposed budget includes total revenues of $198,347 (most of which comes from internal departments for broadcast services) and a General Fund transfer of $477,504, and total expenditures of $675,851.

Table 4 – Comparison of FY 2025/26 and FY 2026/27 PCTV Fund Budget Sewer Enterprise Fund
The Sewer Enterprise Fund accounts for fees charged to residents and businesses for sewer utilities. Fees are used to operate the Pinole-Hercules Wastewater Treatment Plant, which serves the Pinole and Hercules areas. Revenue from charges for services are received with the property tax assessments in December, April, and June; and monthly from the City of Hercules for its share of wastewater treatment costs.

The preliminary proposed budget includes total revenues of $13,035,506 and total expenditures of $16,000,864. This fund includes both operating and capital improvement expenditures. Ongoing revenues are sufficient to cover ongoing expenditures. Capital improvement expenditures are funded by both annual revenues and available fund balance of approximately $17 million in the Sewer Enterprise Fund, which has accumulated over several fiscal years. To note, Hercules’ share of charges for services decreased from the previous fiscal year primarily because several capital projects in the Capital Improvement Plan (CIP), for which Hercules share 50% of the costs, are scheduled to begin in later years.

Table 5 – Comparison of FY 2025/26 and FY 2026/27 Sewer Enterprise Fund Budget

Next Steps
Staff will receive direction from the City Council on any changes to the budget for incorporation into the Revised Proposed Budget, which will be presented on June 2, 2026.

FISCAL IMPACT
The City Council’s review and direction of the Preliminary Proposed Budget does not, in itself, have any fiscal impact. The fiscal impacts of the budget are detailed within the budget document.

ATTACHMENTS
A. Preliminary Proposed FY 2026/27 Operating and Capital Budget B. Department Budget Reduction Scenarios
C. Preliminary Proposed Long-Term Financial Forecast

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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Table of Contents
Table of Contents…..........................................................................................i Executive Summary…......................................................................................1 Executive Summary…....................................................................................3 Background...................................................................................................... 5 Elected Officials and Department Heads….................................................... 7 Strategic Plan 2020 – 2025 Vision, Mission, and Goals…............................ 9 Profile of the City…....................................................................................... 10 City Organizational Structure….................................................................... 11 Budget Development Process and Budget Award….................................. 13 Budget Development Process…................................................................... 15 Budget Award…............................................................................................. 19 Revenue and Expenditure Summaries…..................................................... 21 General Fund Revenue and Expenditures…................................................. 23 Major Non-General Funds….......................................................................... 35 All Funds Revenue and Expenditures…........................................................ 39 Budgeted Positions….....................................................................................53 Labor Allocations…........................................................................................ 57 Department Budgets…................................................................................... 59 Elected Officials…......................................................................................... 61 City Council…................................................................................................ 61 City Treasurer….............................................................................................67 Appointed Officials…......................................................................................69 City Manager….............................................................................................. 69 Information Technology….............................................................................. 74 Pinole Community Television…..................................................................... 77 City Attorney…............................................................................................... 83 City Clerk…....................................................................................................87 Administration….............................................................................................91 Finance…...................................................................................................... 91 FISCAL YEAR (FY) 2026/27 OPERATING AND CAPITAL BUDGET

TABLE OF CONTENTS
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Table of Contents
Human Resources …..................................................................................... 95 Public Safety…............................................................................................ 101 Police…....................................................................................................... 101 Fire…........................................................................................................... 115 Public Works…............................................................................................ 119 Administration & Engineering…................................................................... 125 Road Maintenance….................................................................................... 127 Facility Maintenance…................................................................................. 133 National Pollutant Discharge Elimination System (NPDES) Storm Water 136 Park Maintenance…..................................................................................... 138 Waste Reduction…...................................................................................... 141 Lighting & Landscape District….................................................................. 142 Water Pollution Control Plant…................................................................... 143 Community Development…......................................................................... 151 Planning….................................................................................................... 158 Building Inspection….................................................................................... 160 Successor Agency Administration…............................................................ 162 Housing Assets for Resale…....................................................................... 163 Code Enforcement….................................................................................... 164 Economic Development…............................................................................ 166 Community Services…................................................................................. 167 Administration…............................................................................................ 173 Senior Center…............................................................................................. 175 Tiny Tots….....................................................................................................178 Youth Center….............................................................................................. 180 Swim Center…............................................................................................... 182 Memorial Hall…..............................................................................................183 Tennis….........................................................................................................184 Library Services….......................................................................................... 185 Animal Control…............................................................................................ 186 Facility Rentals…........................................................................................... 187 Recreation Classes….....................................................................................188 General Government….................................................................................. 189 Schedule of Transfers….................................................................................193 Debt Obligations.............................................................................................195 Appendix…....................................................................................................... 197 Accounting Basis…........................................................................................ 199 Monitoring the Budget….................................................................................199 Fund Structure…............................................................................................199 Glossary of Budget Terms & Acronyms…..................................................... 203 Financial and Investment Policies…...............................................................209 Employee Compensation and Benefits…....................................................... 213 Jurisdictional Comparison…...........................................................................216 iv

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Executive Summary
Executive Summary
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Executive Summary
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Executive Summary
The General Fund budget may include funding for one-time items and several Capital Improvement Plan (CIP) projects; however staff is exploring other options to avoid reducing the General Fund unassigned fund balance.

The General Fund (including Measure S 2006, Measure S 2014, and Measure I 2024 Funds) baseline revenue is approximately $32.5 million, and General Fund baseline expenditures are approximately $33.3 million. This results in a budget gap of $852,225, which staff is working to close.

The City’s all funds revenue in the Preliminary Proposed Fiscal Year (FY) 2026/27 Operating and Capital Budget is approximately $64.5 million, and all funds expenditures total approximately $74.1 million. The budget projection assumes a net use of fund balance of $40.6 million across all funds. The majority of this use of fund balance is for several large, multi-year capital improvement projects, notably in the Sewer Enterprise Fund. The Revenue and Expenditure Summaries, along with the following department sections, provide detailed information for each fund.

The Fiscal Year (FY) 2026/27 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 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.

EXECUTIVE SUMMARY
The Preliminary Proposed Fiscal Year (FY) 2026/27 Operating and Capital Budget was created through a collaborative, iterative process involving the City Council, community, and City staff in its creation. The budget development process is more fully described in the Budget Development Process section below.

It is a public finance best practice, and a goal of the City’s Financial Policy on a Structurally Balanced Budget, to create a proposed General Fund operating budget that is structurally balanced, meaning that ongoing revenues equal or exceed ongoing expenditures.
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Executive Summary
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Background
Background
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Background
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Background – Elected Officials and Department Heads

ELECTED OFFICIALS
Anthony Tave Devin Murphy Maureen Toms
Mayor Mayor Pro Tempore Council Member
Norma Martinez-Rubin Cameron Sasai Roy Searingen
Council Member Council Member City Treasurer

DEPARTMENT HEADS
Interim City Manager Garrett Evans
City Attorney (Contract Eric Casher
City Clerk Heather Bell
Community Development Director Lilly Whalen
Community Services Director Andrea Dwyer
Public Works Director Heba El-Guindy
Finance Director Markisha Guillory
Human Resources Director Stacy Shell
Police Chief Melissa Klawuhn
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Background – Elected Officials and Department Heads
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Fiscal Year (FY) 2026/27 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.

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.

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.
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Fiscal Year (FY) 2026/27 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 four-square 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.
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Background – Organizational Structure

ORGANIZATIONAL STRUCTURE
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Background – Organizational Structure
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Fiscal Year (FY) 2026/267 Operating and Capital Budget
Budget Development Process and Budget Award
Budget Development Process and Budget Award
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Budget Development Process and Budget Award
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Fiscal Year (FY) 2026/267 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. 15

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

KEY MILESTONES OF THE DEVELOPMENT OF THE BUDGET AND CIP FOR FY 2026/27
March 20, 2026
• Department Proposed FY 2026/27 Budget Requests due to Finance April 28, 2026
• Finance Subcommittee Meeting
• Draft FY 2026/27 General Fund Baseline Budget
• Draft FY 2026/27 - FY 2030/31 Five-Year Capital Improvement Plan (CIP) March-April, 2026
• Budget Review Meetings
• City Manager and Finance Department meet with Department Directors to review and discuss proposed budgets
May 5, 2026
• City Council Meeting
• Preliminary Proposed FY 2026/27 Operating and Capital Budget • Preliminary Proposed FY FY 2026/27 - FY 2030/31 Five-Year Capital Improvement Plan (CIP)
May 19, 2023
• City Council Meeting
• Revised Proposed FY 2026/27 Operating and Capital Budget • Revised Proposed FY 2026/27 Five-Year Capital Improvement Plan (CIP) June 2, 2026
• City Council Meeting
• Adopt Final Proposed FY 2026/27 Operating and Capital Budget • Adopt Final Proposed FY 2026/27 Five-Year Capital Improvement Plan (CIP) • Adopt FY 2026/27 Appropriations Limit
July 1, 2026
• FY 2026/27 Adopted Budget Implemented
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Budget Development Process and Budget Award
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Budget Development Process and Budget Award

BUDGET AWARD
The City received its twelfth consecutive Operating Budget Excellence Award from the California Society of Municipal Finance Officers (CSMFO) for its FY 2026/26 budget. The City previously received the Meritorious Award for its FY 2005/06 through FY 2010/11 budgets, and Outstanding Financial Reporting for its FY 1995/96 through FY 2000/01 budgets. The award reflects the commitment of the City to meeting the highest principles of government budgeting.

To receive this award, the City had to satisfy nationally recognized guidelines for effective budget presentation.
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Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries
Revenue and Expenditure Summaries
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Revenue and Expenditure Summaries
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund

REVENUE AND EXPENDITURE SUMMARIES

GENERAL FUND REVENUE
Revenue Category FY 2026/27 Budget % Total Budget
Property Taxes $6,771,860 21%
Sales and Use Taxes 4,695,780 14%
Sales and Use Taxes - Measure S 2006 and 2014,
Measure I 2024 8,016,000 25%
Utility Users Tax 2,737,490 8%
Franchise Taxes 832,000 3%
Transient Occupancy Tax 350,000 1%
Business License Tax 467,140 1%
Intergovernmental Taxes 2,722,773 8%
Permits 328,000 1%
Fees 128,134 0%
Public Safety Charges 1,926,047 6%
Other Revenues 71,600 0%
Transfers In 3,432,745 11%
Total $32,479,569
Property Tax
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.

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 $32.5 million, including transfers in, as summarized below.

Property tax is an ad valorem tax imposed on real property (land and permanently attached improvements such as buildings) and tangible personal property (movable property). The fixed statutory rate is 1% of assessed valuation of which the City of Pinole receives approximately 19%. Assessed value is based on the 1975 property values with subsequent increases limited to 2% or CPI growth, whichever is lower.
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Sales Tax
Property tax consists of four components—secured (basic, unsecured, supplemental, and property transfer tax. The preliminary proposed budget assumes a 1% growth rate. The growth rate is low because the total amount received in the previous fiscal year was higher due to the formal closure of the Successor Agency. Excluding this one-time allocation, the growth rate is 4%.

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

Property Tax Dollar Breakdown
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 preliminary budget assumes a 3% growth rate, consistent with projections provided by HdL, the City’s sales tax consultant.
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Utility Users’ Tax
Franchise Tax
Business License Tax
Sales Tax Dollar Breakdown
Utility Users’ Tax (UUT) of 8% tax is levied 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 preliminary proposed budget assumes a 17% growth rate, compared to the previous year’s adopted budget. However, staff projects the actual revenue exceed the budget based on the trends. The electricity segment in particular continues to increase substantially year over year.

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 the City’s boundaries. The various fees are delineated in franchise agreements and are paid directly to the city by these franchisees.

The preliminary proposed budget assumes a -2% growth rate based on past trends, which continue to show overall declines. While the gas, electricity, and refuse segments are projected to grow slightly, the increases are offset by decreases in the cable segment as consumers continue shifting away from traditional cable services.

Business license tax is assessed on all businesses doing business within City limits. 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 preliminary proposed budget assumes a - 2% growth rate based on past trends.
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Transient Occupancy Tax
Intergovernmental Tax
Charges for Services
Permits
Fees
Other Revenues
Charges for services is comprised of public safety charges which are received for dispatch services provided to the cities of Hercules and San Pablo under an Intergovernmental Service Sharing agreement. A portion of the costs of this activity are reimbursed by the City of Hercules and City of San Pablo. Under the current agreement, the City’s recovers approximately 67% of the activity’s budget. The preliminary proposed budget assumes a 3% growth rate based on budgeted expenditures.

Permits consist of various permits, including sidewalk, grading, and encroachment permits. The preliminary proposed budget assumes a 9% growth rate. This is primarily due to the projected growth in encroachment permits, consistent with past trends.

Fees consist of various fees mostly related to permits, including rental inspection, technology, administrative fees, abatement, and code enforcement fees. The preliminary proposed budget assumes a -16% growth rate. This is primarily due to a projected decrease in code enforcement fees, consistent with past trends.

Other revenue consists of all other revenue sources, including fines and forfeitures, interest income, grants, and other miscellaneous revenue. These revenues are projected primarily using past trend analysis. The preliminary proposed budget assumes a -35% growth rate. The reduction is mostly due to a projected decrease in rental income and investment earnings.

Transient occupancy tax (TOT) is a 10% tax levied by the City for the privilege of occupying quarters on a transient basis. This tax is imposed upon persons staying 30 days or less in a motel or lodging facility. The preliminary proposed budget assumes a -13% growth rate based on past trends, which have shown continuous declines.

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 preliminary budget assumes a 3% growth rate, consistent with projections provided by HdL, the City’s property tax consultant.
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Transfers In

GENERAL FUND EXPENDITURES
Expenditure Category FY 2026/27 Budget % Total Budget
Salaries and Wages $11,024,586 32%
Employee Benefits 8,933,512 26%
Professional/Admin Services 3,373,281 10%
Contra Costa County Fire Protection District 6,377,731 18% Other Operating 381,506 1%
Materials and Supplies 223,200 1%
Interdepartmental Charges -642,580 -2%
Capital Outlay 1,436,440 4%
Debt Service 678,546 2%
Transfers Out 2,995,373 9%
Total $34,781,594
Salaries and Wages
Employee Benefits
Salary and wage expenditures in the baseline budget are computed based on the City’s current staffing level of 117.6 full-time equivalents (FTEs), the same as the previous fiscal year. The preliminary proposed budget assumes a 5% growth rate and includes a 3% across-the-board cost-of-living (COLA) increase (based on the previous fiscal year) and step 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 of $150,000 to account for estimated cost savings resulting from unfilled positions.

Retirement benefits are the City’s annual required contribution as determined by the most recent actuarial valuation reports as of July 2025 provided by the California Public Employees’ Retirement System (CalPERS). The preliminary proposed budget assumes a 10% growth rate and reflects the estimated cost net of the required employer contribution minus employee contributions.

Under current labor agreements, employees contribute the 8% required employee contribution.

Classic members contribute an additional 7% toward the required employer contribution, for a total of 15% for classic members
The transfer in comes from the Pension Section 115 Trust to offset the increase in pension costs in the General Fund. The amount transferred is based on the difference between the City’s base year (FY 2018/19) contribution toward employee pensions and the forecasted required City contribution in the budget year.

General Fund revenues are not restricted to any specific use and can be expended on any allowable municipal purpose. For FY 2026/27, total General Fund expenditures are projected to be $34.8 million, including one-time expenditures and transfers out, as summarized below. 27

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Professional and Administrative Services
Other Operating
Materials and Supplies
Interdepartmental Charges
Asset/Capital Outlay
Debt Service
Other benefits include employee medical, dental, and vision coverage; workers’ compensation; and others. The preliminary proposed budget assumes a 9% growth rate, based primarily on industry trends and rates established by benefit providers. The most significant increases are in medical and workers’ compensation costs.

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 and County animal and library services, are included in this category. The preliminary proposed budget assumes a 5% growth rate based cost escalators.

Other operating expenditures include water, electricity & power, and cable utility costs. The preliminary proposed budget assumes a 1% growth rate based past trends.

Materials and supplies include fuel, maintenance supplies, and safety equipment. The preliminary proposed budget assumes a 21% growth rate based on higher costs of these items.

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 preliminary proposed budget assumes a -3% growth rate primarily based on higher insurance premiums, which offset the reimbursements.

Capital outlay includes non-major asset acquisition and improvements, such as computer equipment and furniture. The preliminary proposed budget assumes a 1% growth rate, based on department planned purchases of these items.

Major capital improvements are detailed in the City’s Five-Year Capital Improvement Plan for FY 2026/27– FY 2030/31.
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Transfers Out
The preliminary proposed Operating Budget includes the transfer of funds from the General Fund and Measure S to other funds, including the Recreation Fund, the Pinole Community Television (PCTV) Fund, and the Building and Planning Fund. These transfers help stabilize the budgets in those areas as their operating costs are not fully cost recoverable. This category also includes a flat annual transfer of $150,000 to the Equipment Reserve for equipment and vehicle replacement.

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 and goes through FY 2035/36.
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Revenue and Expenditure Summaries-General Fund
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund

GENERAL FUND
(Including Measure S 2006, 2014 and Measure I)
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Revised
Budget
FY 2026/27
Proposed
Budget
Revenue by Category
311 - Property Taxes 5,055,790 5,948,810 6,209,280 6,698,790 6,771,860 312 - Sales and Use Taxes 9,328,351 9,430,219 10,065,999 12,364,189 12,711,780 313 - Utility Users Tax 2,312,830 2,445,715 2,657,156 2,345,000 2,737,490 314 - Franchise Taxes 875,058 901,208 910,745 850,000 832,000 315 - Other Taxes 898,797 846,439 809,233 876,172 817,140 321 - Intergovernmental Taxes 2,247,072 2,346,237 2,431,824 2,513,149 2,579,433 322 - Federal Grants - 129,788 37,653 - -
323 - State Grants 43,442 36,194 111,260 73,022 143,340 324 - Other Grants 43,793 50,913 47,913 72,025 -
332 - Permits 190,687 324,534 323,314 301,700 328,000
341 - Review Fees 50,279 22,875 847 25,500 -
342 - Other Fees 56,772 113,399 118,951 64,809 72,234
343 - Abatement Fees 30,193 22,539 23,891 42,000 39,500 351 - Fines and Forfeiture 17,579 29,716 34,535 15,550 16,400 361 - Public Safety Charges 1,598,997 1,834,100 1,960,443 1,861,497 1,926,047 370 - Interest and Investment Income 211,725 173,488 (8,620) 100,000 55,000 381 - Rental Income 95,432 86,084 93,218 81,450 -
383 - Reimbursements 20,133 78,831 25,192 11,500 10,500 384 - Other Revenue 5,969 13,045 21,607 5,100 5,100
392 - Proceeds from Sale of Property 12,080 139 1,327 1,000 1,000 393 - Loan/Bond Proceeds 91,907 - - - -
399 - Transfers In from Section 115 Trust 2,160,519 2,231,793 3,778,488 3,235,445 3,432,745 399 - Transfers In from ARPA Fund 4,071,404 - - - -
Revenue Total 29,418,810 27,066,064 29,654,257 31,537,898 32,479,569 Expenditures by Category
40 - Salaries and Wages 11,006,433 10,113,758 10,502,468 10,512,964 11,024,586 41 - Employee Benefits 6,884,786 6,843,838 7,574,306 8,178,351 8,933,512 42 - Professional/Administrative Services 5,686,957 9,049,450 8,911,300 9,497,355 9,751,012 43 - Other Operating Expenses 359,085 426,472 459,971 378,156 381,506 44 - Materials and Supplies 291,123 223,342 221,279 184,998 223,200 46 - Interfund/Interdepartmental Charges (505,978) (578,056) (264,317) (634,171) (642,580) 47 - Asset Acquisition, Improvement, Disposal 596,527 1,633,513 628,451 1,136,440 1,436,440 48 - Debt Service 617,582 635,769 660,669 653,545 678,546 49 - Transfers Out 2,654,750 3,210,114 3,205,258 3,176,407 2,995,373 Expenditures Total 27,591,266 31,558,201 31,899,385 33,084,045 34,781,594 Expenditures by Department
10 - City Council 209,697 227,194 178,856 252,450 281,852 11 - City Manager 567,995 535,472 633,498 525,938 520,080 12 - City Clerk 511,112 615,496 748,427 733,895 845,035 13 - City Treasurer 8,268 9,681 10,474 9,990 9,992
14 - City Attorney 330,354 229,817 397,701 305,965 368,340 15 - Finance Department 661,743 957,421 1,024,563 1,058,744 1,040,325 16 - Human Resources 749,748 831,985 955,950 979,223 1,012,931 17 - Non-Departmental 4,673,970 5,437,314 5,600,097 5,128,503 5,302,438 18 - Information Systems - - - - -
22 - Police Department 10,267,281 11,662,505 12,031,541 12,758,655 13,304,527 23 - Fire Department 6,687,185 6,108,651 6,403,874 6,742,965 7,393,580 34 - Public Works 2,160,055 4,069,879 2,949,186 3,461,275 3,586,912 46 - Community Development 398,605 547,007 556,231 678,774 652,710 55 - Community Services 365,253 325,779 408,987 447,667 462,872 64 - Sewer - - -
Expenditures Total 27,591,266 31,558,201 31,899,385 33,084,045 34,781,594 Net Operating Results 1,827,544 (4,492,136) (2,245,128) (1,546,147) (2,302,025) 31

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
General Fund Revenue by Type: $32,479,569
General Fund Expendiures by Type: $34,781,594
Property Taxes,
6,771,860 , 21%
Sales and Use
Taxes, 12,711,780 ,
39%
Utility Users Tax,
2,737,490 , 8%
Franchise Taxes,
832,000 , 3%
Other Taxes,
817,140 , 2%
Intergovernmental
Taxes, 2,579,433 ,
8%
Public Safety
Charges, 1,926,047
, 6%
Other Revenues,
671,074 , 2%
Transfers In ,
3,432,745 , 11%
Salaries and Wages,
11,024,586 , 31%
Employee Benefits,
8,933,512 , 25%
Professional/Admin
Svcs, 3,374,559 , 9%
CCCFPD Fire Services
Agreement, 5,997,349 ,
17%
Other Operating ,
381,506 , 1%
Materials and Supplies,
223,200 , 2%
Interdepartmental
Charges, (642,580), -
2%
Capital Outlay,
1,436,440 , 4% Debt Service, 678,546 ,
2%
Transfers Out,
2,995,373 , 8%
32

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
General Fund Expendiures by Department: $34,781,594
City Council, 281,852 ,
1%
City Manager, 520,080
, 2%
City Clerk, 845,035 ,
3%
City Treasurer, 9,992 ,
0%
City Attorney, 368,340 ,
1%
Finance Department,
1,040,325 , 2%
Human Resources,
1,012,931 , 3%
Non-Departmental,
5,302,438 , 15%
Information Systems, -
, 0%
Police Department,
13,304,527 , 38%
Fire Department,
7,393,580 , 21%
Public Works,
3,586,912 , 10%
Community
Development, 652,710
, 2%
Community Services,
462,872 , 1%
33

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
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34

Fiscal Year (FY) 2026/27 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.

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.

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.

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. 35

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Major Non-General Funds 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.

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.

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.

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 and has a substantial fund balance due to the accumulation of unspent funds from prior fiscal years.

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 and has a substantial fund balance due to the accumulation of unspent funds from prior fiscal years. 36

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Major Non-General Funds 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.

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.

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.

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. 37

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Major Non-General Funds Page intentionally blank
38

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
ALL FUNDS FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Revised
Budget
FY 2026/27
Proposed
Budget
Revenue by Category
311 - Property Taxes 5,055,790 5,948,810 6,209,280 6,698,790 6,771,860 312 - Sales and Use Taxes 9,328,351 9,430,219 10,065,999 12,364,189 12,711,780 313 - Utility Users Tax 2,312,830 2,445,715 2,657,156 2,345,000 2,737,490 314 - Franchise Taxes 893,814 918,135 924,311 876,486 844,092 315 - Other Taxes 898,797 846,439 809,233 876,172 817,140 321 - Intergovernmental Taxes 3,701,389 3,867,073 4,008,405 4,118,354 4,222,065 322 - Federal Grants 4,857,566 378,855 535,997 41,394 1,205,878 323 - State Grants 312,655 786,382 454,616 1,723,501 2,743,266 324 - Other Grants 128,346 595,567 643,500 2,137,552 5,600,638 332 - Permits 687,955 952,518 813,643 807,961 1,068,669 341 - Review Fees 567,490 507,729 337,777 502,855 595,959 342 - Other Fees 273,501 390,127 602,345 473,495 579,955 343 - Abatement Fees 30,193 22,539 23,891 42,000 39,500 344 - Impact Fees 577,792 28,017 - 1,459,000 1,609,255
351 - Fines and Forfeiture 52,592 83,186 95,658 66,050 66,900 361 - Public Safety Charges 1,598,997 1,834,100 1,960,443 1,861,497 1,926,047 363 - Sewer Enterprise Charges 7,831,703 8,072,292 8,806,616 12,735,506 12,204,784 364 - Recreation Charges 413,497 421,472 516,466 387,900 462,400 365 - Cable TV Charges 277,903 192,464 160,458 159,840 177,755 366 - Other Charges - - - 9,000 2,500
370 - Interest and Investment Income 1,910,982 3,763,858 3,591,933 1,396,000 1,444,000 381 - Rental Income 116,688 111,946 149,842 230,779 148,816 383 - Reimbursements 455,269 584,664 568,058 152,383 25,636 384 - Other Revenue 25,215 36,238 209,543 67,460 24,060 392 - Proceeds from Sale of Property 944,423 9,746 1,327 1,000 1,000 393 - Loan/Bond Proceeds 178,562 138,127 126,837 5,000 5,000 399 - Transfers In 8,886,673 5,441,907 6,383,746 8,810,852 6,428,118 Revenue Total 52,318,973 47,808,126 50,657,080 60,350,015 64,464,564 Expenditures by Category
40 - Salaries and Wages 13,990,485 13,616,899 14,238,040 15,004,082 15,808,096 41 - Employee Benefits 7,465,419 8,458,454 9,624,213 10,597,549 11,512,788 42 - Professional/Administrative Services 9,041,346 11,859,033 11,925,566 13,699,537 15,018,802 43 - Other Operating Expenses 1,952,203 2,217,282 2,191,733 1,840,576 1,903,708 44 - Materials and Supplies 1,409,785 1,282,203 1,265,033 1,708,098 1,770,700 46 - Interfund/Interdepartmental Charges 786,349 947,072 1,114,668 1,035,133 1,023,213 47 - Asset Acquisition, Improvement, Disposal 3,294,566 4,536,516 3,270,917 40,393,072 18,584,541 48 - Debt Service 1,405,682 1,311,798 1,321,413 2,264,737 2,289,738 49 - Transfers Out 8,886,672 5,441,907 6,383,746 8,811,852 6,230,818 Expenditures Total 48,232,508 49,671,165 51,335,328 95,354,635 74,142,403 Expenditures by Department
10 - City Council 209,697 227,194 178,856 252,450 281,852 11 - City Manager 567,995 535,472 633,498 525,938 520,080 12 - City Clerk 511,112 615,496 748,427 733,895 845,035 13 - City Treasurer 8,268 9,681 10,474 9,990 9,992
14 - City Attorney 330,354 229,817 397,701 305,965 368,340 15 - Finance Department 739,907 1,032,662 1,096,257 1,123,744 1,105,325 16 - Human Resources 749,748 831,985 955,950 979,223 1,012,931 17 - Non-Departmental 10,946,547 7,697,607 8,803,105 10,771,448 8,545,383 18 - Information Systems 77,892 126,215 58,798 21 (7)
19 - Cable Access TV 502,606 555,518 611,267 653,088 675,851 22 - Police Department 10,614,182 12,483,720 12,766,882 13,806,602 14,225,738 23 - Fire Department 6,687,185 6,108,651 6,403,874 6,742,965 7,393,580 34 - Public Works 4,128,470 6,223,825 5,221,588 14,685,463 15,705,401 46 - Community Development 3,887,809 3,427,516 3,083,741 3,770,968 4,550,950 55 - Community Services 1,940,328 2,219,864 2,797,786 2,763,780 2,901,086 64 - Sewer 6,330,406 7,345,942 7,567,125 38,229,096 16,000,864 48,232,508 49,671,165 51,335,328 95,354,635 74,142,403
Net Operating Results 4,086,466 (1,863,039) (678,248) (35,004,620) (9,677,839) 39

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
$74,142,403
All Funds Revenue by Category: $64,464,564
All Funds Expenditures by Category:

Property Taxes,
6,771,860 , 11%
Sales and Use Taxes,
12,711,780 , 20%
Utility Users Tax,
2,737,490 , 4%
Franchise Taxes,
844,092 , 1%
Intergovernmental Taxes,
13,771,847 , 21%
Public Safety Charges,
1,926,047 , 3%
Sewer Enterprise
Charges, 12,204,784 ,
19%
Other Revenues,
2,358,067 , 4%
Transfers In, 6,428,118 ,
10%
Other Taxes, 817,140 ,
1%
Permits and Fees,
3,893,338 , 6%
Salaries and Wages,
15,808,096 , 21%
Employee Benefits,
11,512,788 , 16%
Professional/Admin Svcs,
15,018,802 , 20%
Other Operating ,
1,903,708 , 3%
Materials and Supplies,
1,770,700 , 2% Interdepartmental
Charges, 1,023,213 , 1%
Capital Outlay,
18,584,541 , 25%
Debt Service, 2,289,738 ,
3%
Transfers Out, 6,230,818
, 9%
40

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
All Funds Expenditures by Department: $74,142,403
City Council, 281,852 ,
0%
City Manager, 520,080 ,
1%
City Clerk, 845,035 , 1%
City Treasurer, 9,992 ,
0%
City Attorney, 368,340 ,
0%
Finance Department,
1,105,325 , 1%
Human Resources,
1,012,931 , 1%
Non-Departmental,
8,545,383 , 12%
Information Systems, (7),
0%
Cable Access TV,
675,851 , 1%
Police Department,
14,225,738 , 19%
Fire Department,
7,393,580 , 10%
Public Works, 15,705,401
, 21%
Community Development,
4,550,950 , 6%
Community Services,
2,901,086 , 4%
Sewer, 16,000,864 , 22%
41

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
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42

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
General Fund (including Measure S 2006, 2014 and Measure I) Revenue
311 - Property Taxes 5,055,790 5,948,810 6,209,280 6,698,790 6,698,790 2,277,380 6,698,790 6,771,860 1% Basic 1% Property Tax 3,145,151 4,038,170 4,298,640 5,207,839 5,207,839 937,504 5,207,839 4,372,398 -16% RPTTF and Passthrough Payments 1,910,639 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 4,396,002 4,411,000 4,483,714 4,567,189 4,567,189 2,719,972 4,567,189 4,695,780 3% 312 - Sales and Use Taxes- Measure S 2006 2,467,529 2,510,464 2,488,123 2,599,000 2,599,000 1,494,706 2,599,000 2,672,000 3% 312 - Sales and Use Taxes- Measure S 2014 2,464,819 2,508,755 2,481,928 2,599,000 2,599,000 1,494,848 2,599,000 2,672,000 3% 312 - Sales and Use Taxes- Measure I - - 612,233 2,599,000 2,599,000 1,486,432 2,599,000 2,672,000 100% 313 - Utility Users Tax 2,312,830 2,445,715 2,657,156 2,345,000 2,345,000 1,874,480 2,345,000 2,737,490 17% 314 - Franchise Taxes 875,058 901,208 910,745 850,000 850,000 381,877 850,000 832,000 -2% 315 - Other Taxes 898,797 846,439 809,233 876,172 876,172 607,974 876,172 817,140 -7% Other Tax/Transient Occupancy Tax 456,288 378,622 322,889 400,000 400,000 159,634 400,000 350,000 -13% Other Tax/Business License 442,509 467,817 486,344 476,172 476,172 448,341 476,172 467,140 -2% 321 - Intergovernmental Taxes 2,247,072 2,346,237 2,431,824 2,513,149 2,513,149 1,258,382 2,513,149 2,579,433 3% 322 - Federal Grants - 129,788 37,653 - - 163,128 - - 0% 323 - State Grants 43,442 36,194 111,260 73,022 73,022 109,629 73,022 143,340 96% 324 - Other Grants 43,793 50,913 47,913 72,025 72,025 - 72,025 - -100% 332 - Permits 190,687 324,534 323,314 301,700 301,700 350,382 301,700 328,000 9% 341 - Review Fees 50,279 22,875 847 25,500 25,500 14,961 25,500 - -100% 342 - Other Fees 56,772 113,399 118,951 64,809 64,809 73,077 64,809 72,234 11% 343 - Abatement Fees 30,193 22,539 23,891 42,000 42,000 40,979 42,000 39,500 -6% 351 - Fines and Forfeiture 17,579 29,716 34,535 15,550 15,550 12,815 15,550 16,400 5% 361 - Public Safety Charges 30,148 30,216 1,924 30,500 30,500 2,281 30,500 3,500 -89% 361 - Public Safety Charges/Dispatch 1,568,849 1,803,884 1,958,519 1,830,997 1,830,997 1,039,413 1,830,997 1,922,547 5% 370 - Interest and Investment Income 211,725 173,488 (8,620) 100,000 100,000 8,657 100,000 55,000 -45% 381 - Rental Income 95,432 86,084 93,218 81,450 81,450 65,324 81,450 - -100% 383 - Reimbursements 20,133 78,831 25,192 11,500 11,500 53,508 11,500 10,500 -9% 384 - Other Revenue 5,969 13,045 21,607 5,100 5,100 12,949 5,100 5,100 0% 392 - Proceeds from Sale of Property 12,080 139 1,327 1,000 1,000 215 1,000 1,000 0% 393 - Loan/Bond Proceeds 91,907 - - - - - - - 0%
Revenue Total 23,186,887 24,834,271 25,875,769 28,302,453 28,302,453 15,543,370 28,302,453 29,046,824 3% 399 - Transfers In - - - - - - - - 0%
399 - Transfers In from Section 115 Pension Fund 2,160,519 2,231,793 3,778,488 3,235,445 3,235,445 - 3,235,445 3,432,745 6% 399 - Transfers In from ARPA Fund 4,071,404 - - - - - - - 0% Sources Total 29,418,810 27,066,064 29,654,257 31,537,898 31,537,898 15,543,370 31,537,898 32,479,569 3% Fund: 100 - General Fund
Expenditures
Division: 110 - City Council Total: 200,496 227,194 178,856 252,450 252,450 118,339 252,450 281,852 12% Division: 111 - City Manager Total: 567,995 535,472 633,498 535,563 525,938 441,222 525,938 520,080 -1% Division: 112 - City Clerk Total: 511,112 615,496 748,427 733,895 733,895 559,520 733,895 845,035 15% Division: 113 - City Treasurer Total: 8,268 9,681 10,474 9,990 9,990 6,422 9,990 9,992 0% Division: 114 - City Attorney Total: 330,354 229,817 397,701 305,965 305,965 416,756 305,965 368,340 20% 114 - City Attorney Services 899,583 662,442 612,278 598,565 598,565 540,840 598,565 616,520 3% 114 - City Attorney Indirect Cost Allocations (569,229) (432,626) (214,577) (292,600) (292,600) (124,084) (292,600) (248,180) -15% Division: 115 - Finance Department Total: 657,774 956,068 1,023,243 1,020,844 1,053,844 817,801 1,053,844 1,035,425 -2% Division: 116 - Human Resources Total: 749,748 831,985 955,950 965,908 979,223 685,170 979,223 1,012,931 3% Division: 117 - General Government Total: 1,420,199 1,611,760 1,754,418 1,298,551 1,298,551 1,051,248 1,298,551 1,628,519 25% Administrative Total 4,445,947 5,017,472 5,702,568 5,123,167 5,159,857 4,096,477 5,159,857 5,702,174 11% Division: 221 - Police Operations Total: 5,034,933 6,250,517 6,923,155 5,823,820 5,823,820 3,809,619 5,823,820 5,330,724 -8% Division: 222 - Police Support Services Total: 1,416,777 1,519,190 1,399,287 1,468,835 1,468,835 990,817 1,468,835 2,084,865 42% Division: 223 - Dispatch WBCC Total: 2,379,569 2,498,316 2,628,213 2,740,771 2,740,771 1,947,563 2,740,771 2,780,441 1% Division: 231 - Fire Total: 5,045,833 4,384,514 3,645,753 3,202,461 3,202,461 2,460,123 3,202,461 3,502,633 9% Public Safety Total 13,877,112 14,652,536 14,596,408 13,235,887 13,235,887 9,208,122 13,235,887 13,698,663 3% Division: 341 - Administration/Engineering Total: 408,987 736,873 457,917 402,553 398,863 270,395 398,863 427,013 7% Division: 342 - Road Maintenance Total: 152,163 225,539 367,974 30,000 61,366 11,306 61,366 - -100% Division: 343 - Facility Maintenance Total: 650,885 760,139 821,871 715,330 715,330 628,158 715,330 774,768 8% Division: 345 - Park Maintenance Total: 291,821 358,808 485,092 - - 39,884 - - 100% Public Works Total 1,503,855 2,081,358 2,132,854 1,147,883 1,175,559 949,743 1,175,559 1,201,781 2% Division: 461 - Planning Total: 65,951 10,249 10,915 12,387 12,387 8,765 12,387 13,295 7% Division: 465 - Code Enforcement Total: 226,172 260,334 415,635 418,050 453,050 211,669 453,050 500,041 10% Division: 466 - Economic Development Total: 106,482 266,424 86,394 159,705 159,705 69,834 159,705 119,374 -25% Community Development Total 398,605 537,007 512,945 590,142 625,142 290,267 625,142 632,710 1% Division: 551 - Recreation Admin Total 352,653 1,816 2,481 3500 3,500 1,303 3,500 2,000 -43% Division: 560 - Library Services Total: - 158,796 198,455 202,430 202,430 62,857 202,430 200,000 -1% Division: 561 - Animal Control Services Total: - 164,428 199,216 226,437 226,437 95,466 226,437 245,572 8% Recreation Total 352,653 325,040 400,152 432,367 432,367 159,627 432,367 447,572 4% 481 - Debt Service 599,021 615,440 640,421 653,545 653,545 650,981 653,545 678,546 4% Sub-Total 21,177,193 23,228,854 23,985,349 21,182,991 21,282,357 15,355,217 21,282,357 22,361,446 5% 499 - Transfers Out 1,936,750 1,657,275 1,377,800 2,592,907 2,592,907 - 2,592,907 2,581,873 0% Expenditure Total: 23,113,943 24,886,129 25,363,149 23,775,898 23,875,264 15,355,217 23,875,264 24,943,319 4% 43

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 105 - Measure S 2006 Fund
Expenditures
Division: 115 - Finance Department Total: 1,534 377 60 2,450 2,450 5,869 2,450 2,450 0% Division: 117 - General Government Total: - - 150,000 - 845,720 795,994 845,720 905,710 0% Division: 221 - Police Operations Total: 1,289,148 1,252,499 962,070 845,720 - - - - 0% Division: 231 - Fire Total: 899,363 755,412 1,430,079 1,772,580 1,772,580 1,377,054 1,772,580 1,948,032 10% Division: 342 - Road Maintenance Total: - - - 350,000 350,000 531 350,000 350,000 0% Division: 343 - Facility Maintenance Total: - - - - - - - - 0% Expenditure Total: 2,190,045 2,008,287 2,542,209 2,970,750 2,970,750 2,179,448 2,970,750 3,206,192 8% Fund: 106 - Measure S 2014 Fund
Expenditures
Division: 110 - City Council Total: 9,202 - - - - - - - 0% Division: 115 - Finance Department Total: 2,434 977 1,260 2,450 2,450 6,463 2,450 2,450 0% Division: 117 - General Government Total: 718,000 1,552,839 1,077,458 283,500 283,500 - 283,500 283,500 0% Division: 118 - Information Systems Total: - - - - - - - - 0% Administrative Total 729,636 1,553,816 1,078,718 285,950 285,950 6,463 285,950 285,950 0% Division: 221 - Police Operations Total: 37,269 23,759 - - - - - - 0% Division: 222 - Police Support Services Total: 109,585 118,225 115,617 127,055 127,055 17,122 127,055 139,250 10% Division: 231 - Fire Total: 741,990 968,725 1,328,041 1,767,924 1,767,924 1,373,437 1,767,924 1,942,915 10% Public Safety Total 888,843 1,110,709 1,443,658 1,894,979 1,894,979 1,390,559 1,894,979 2,082,165 10% Division: 341 - Administration/Engineering Total: 70,569 64,578 108,373 219,653 219,653 72,071 219,653 218,870 0% Division: 342 - Road Maintenance Total: 87,133 569,334 141,304 198,858 348,858 76,573 348,858 307,690 -12% Division: 343 - Facility Maintenance Total: 229,730 413,795 405,359 174,260 174,260 81,057 174,260 531,261 205% Division: 344 - NPDES Storm Drain Total: 2,626 424,751 133,150 543,937 543,937 127,769 543,937 345,000 -37% Division: 345 - Park Maintenance Total: 266,143 516,063 27,649 110,000 110,000 20,250 110,000 110,000 0% Division: 642 - Sewer Collections Total: - - - - - - - - 0% Public Works Total 656,200 1,988,521 815,835 1,246,708 1,396,708 377,720 1,396,708 1,512,821 8% Division: 465 - Code Enforcement Total: - - - - - - - - 0% Division: 466 - Economic Development Total: - 10,000 43,286 20,000 53,632 24,035 53,632 20,000 -63% Community Development Total - 10,000 43,286 20,000 53,632 24,035 53,632 20,000 0% Division: 551 - Recreation Administration Total: - - 8,834 - - - - 0% Division: 552 - Senior Center Total: 12,600 - - - - - - - 0% Division: 553 - Tiny Tots Total: - 739 - 15,300 15,300 718 15,300 15,300 0% Division: 554 - Youth Center Total: - - - - - - - - 0%
Recreation Total 12,600 739 8,834 15,300 15,300 718 15,300 15,300 0% Expenditure Total: 2,287,278 4,663,784 3,390,331 3,462,937 3,646,569 1,799,495 3,646,569 3,916,236 7% Fund: 107 - Measure I Fund
Expenditures
Division: 115 - Finance Department Total: - - - - - 900 - - 0% Division: 117 - General Government Total: - - 600,000 300,000 300,000 - 300,000 130,000 -57% Division: 221 - Police Operations Total: - - 3,200 1,752,454 1,752,454 1,179,098 1,752,454 2,063,537 18% Division: 342 - Road Maintenance Total: - - 497 182,752 182,752 85,937 182,752 145,397 -20% Division: 345 - Park Maintenance Total: - - - 356,256 356,256 264,956 356,256 376,913 6% Expenditure Total: - - 603,696 2,591,462 2,591,462 1,530,891 2,591,462 2,715,847 5% General Fund, Measure S and Measure I Expenditure To 27,591,266 31,558,201 31,899,385 32,801,047 33,084,045 20,865,050 33,084,045 34,781,594 5% General Fund, Measure S and Measure I Net Results 1,827,544 (4,492,136) (2,245,128) (1,263,149) (1,546,147) (5,321,680) (1,546,147) (2,302,025) Fund Balance, July 1 10,643,321 12,470,865 7,978,729 5,733,601 5,733,601 5,733,601 4,187,453 Fund Balance, June 30 12,470,865 7,978,729 5,733,601 4,470,451 4,187,453 4,187,453 1,885,428 Fund: 150 - General Reserve Fund
Revenue
370 - Interest and Investment Income 181,770 476,241 485,089 300,000 300,000 225,616 300,000 300,000 0% 399 - Transfers In 650,925 764,520 - - - - - - 0%
Revenue Total: 832,695 1,240,761 485,089 300,000 300,000 225,616 300,000 300,000 0% Expenditures - Transfers Out - - 843,790 2,400,000 2,400,000 - 2,400,000 - 0% Expenditure Total: - - 843,790 2,400,000 2,400,000 - 2,400,000 - 0% Fund: 150 - General Reserve Net Results 832,695 1,240,761 (358,701) (2,100,000) (2,100,000) 225,616 (2,100,000) 300,000 Fund Balance, July 1 8,192,602 9,025,297 10,266,059 9,907,357 9,907,357 9,907,357 7,807,357 Fund Balance, June 30 9,025,297 10,266,059 9,907,357 7,807,357 7,807,357 7,807,357 8,107,357 44

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 160 - Equipment Reserve Fund
Revenue
383 - Reimbursements - - - - 68,747 68,747 68,747 - 0%
392 - Proceeds from Sale of Property - - - - - - - - 0% 399 - Transfers In 85,000 150,000 150,000 150,000 150,000 - 150,000 150,000 0% Revenue Total: 85,000 150,000 150,000 150,000 218,747 68,747 218,747 150,000 -31% Expenditures
Division: 221 - Police Operations Total: - - 89,819 - 89,819 - 0% Division: 341 - Admin and Engineering Total: - 44,853 7,234 - - - - - 0% Division: 342 - Road Maintenance Total: 39,434 - 150,632 120,000 120,000 - 120,000 120,000 0% Division: 345 - Park Maintenance Total: - 13,099 69,950 80,000 80,000 - 80,000 80,000 0% Division: 461 - Planning Total: - - - - 5,000 - 5,000 5,000 0% Division: 462 - Building Inspection Total: - 47,744 - - - - 0% Division: 551 - Recreation Administration Total: - 23,872 - - - - 0% Expenditure Total: 39,434 57,952 299,432 200,000 294,819 - 294,819 205,000 -30% Fund: 160 - EQUIPMENT RESERVE Net Results 45,566 92,048 (149,432) (50,000) (76,072) 68,747 (76,072) (55,000) Fund Balance, July 1 241,166 286,732 378,780 229,348 229,348 229,348 153,276 Fund Balance, June 30 286,732 378,780 229,348 179,348 153,276 153,276 98,276 Fund: 200 - Gas Tax Fund
Revenue
321 - Intergovernmental Taxes 905,449 1,008,910 1,050,778 1,055,938 1,055,938 653,501 1,055,938 1,087,930 3% 370 - Interest and Investment Income 19,555 66,310 93,339 5,000 5,000 32,494 5,000 40,000 700% 383 - Reimbursements 1,417 3,737 49,432 7,636 7,636 26,318 7,636 7,636 0% Revenue Total: 926,420 1,078,957 1,193,549 1,068,574 1,068,574 712,312 1,068,574 1,135,566 6% Expenditures
Division: 341 - Administration/Engineering Total: 4,889 - - - - - - - 0% Division: 342 - Road Maintenance Total: 518,964 621,769 594,509 2,512,167 2,512,167 525,571 2,512,167 2,535,917 1% Expenditure Total: 523,854 621,769 594,509 2,512,167 2,512,167 525,571 2,512,167 2,535,917 1% Fund: 200 - Gas Tax Fund Net Results 402,567 457,189 599,041 (1,443,593) (1,443,593) 186,741 (1,443,593) (1,400,351) Fund Balance, July 1 729,304 1,131,871 1,589,059 2,188,100 2,188,100 2,188,100 744,507 Fund Balance, June 30 1,131,871 1,589,059 2,188,100 744,507 744,507 744,507 (655,844) Fund: 201 - Restricted Real Estate Maintenance Fund
Revenue
342 - Other Fees 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 - - - - - - - - 0%
Revenue Total: 475 - - 39,991 39,991 - 39,991 39,991 0% Expenditures
Division: 343 - Facility Maintenance Total: 17,110 14,808 17,228 26,000 26,000 11,807 26,000 26,000 0% Expenditure Total: 17,110 14,808 17,228 26,000 26,000 11,807 26,000 26,000 0% Fund: 201 - Restricted RE Maintenance Fund Net Results (16,635) (14,808) (17,228) 13,991 13,991 (11,807) 13,991 13,991 Fund Balance, July 1 164,881 148,246 133,438 116,210 116,210 116,210 130,201 Fund Balance, June 30 148,246 133,438 116,210 130,201 130,201 130,201 144,192 Fund: 203 - Public Safety Augmentation Fund
Revenue
321 - Intergovernmental Taxes 239,924 216,797 233,909 239,584 239,584 156,828 239,584 239,430 0% 370 - Interest and Investment Income 11,244 24,561 9,352 10,000 10,000 273 10,000 1,000 -90% Revenue Total: 251,169 241,358 243,262 249,584 249,584 157,101 249,584 240,430 -4% Expenditures
Division: 221 - Police Operations Total: 187,468 462,287 466,627 613,388 613,388 440,272 613,388 288,663 -53% Expenditure Total: 187,468 462,287 466,627 613,388 613,388 440,272 613,388 288,663 -53% Fund: 203 - Public Safety Augmentation Fund Net Result 63,701 (220,928) (223,365) (363,804) (363,804) (283,170) (363,804) (48,233) Fund Balance, July 1 517,190 580,891 359,962 136,597 136,597 136,597 (227,207) Fund Balance, June 30 580,891 359,962 136,597 (227,207) (227,207) (227,207) (275,440) Fund: 204 - Police Grants Fund
Revenue
322 - Federal Grants - - - - - - 144,484 100%
323 - State Grants - 252 - - - - 138,136 100%
Revenue Total: - 252 - - - - - 282,620 100%
399 - Transfers In - - - - - - - 0%
Sources Total - 252 - - - - - 282,620 100%
Expenditures
Division: 227 - Police Grants Total: - - - - - 56,960 - 282,619 100% Expenditure Total: - - - - - 56,960 - 282,619 100%
Fund: 204 - Police Grants Net Results - 252 - - - (56,960) - 1 Fund Balance, July 1 68,927 68,927 69,179 69,179 69,179 69,179 69,179 Fund Balance, June 30 68,927 69,179 69,179 69,179 69,179 69,179 69,180 45

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 205 - Traffic Safety Fund
Revenue
351 - Fines and Forfeiture 26,111 20,434 19,078 20,500 20,500 12,262 20,500 20,500 0% 370 - Interest and Investment Income 5,703 15,575 15,098 4,000 4,000 4,561 4,000 4,000 0% 384 - Other Revenue - 112 - - - - - - 0%
Revenue Total: 31,814 36,121 34,176 24,500 24,500 16,823 24,500 24,500 0% Expenditures
Division: 227 - Police Grants Total: 10,028 13,457 15,566 22,191 22,191 8,820 22,191 22,452 1% Division: 342 - Road Maintenance Total: - 5,685 775 35,000 35,000 - 35,000 35,000 0% Expenditure Total: 10,028 19,142 16,341 57,191 57,191 8,820 57,191 57,452 0% Fund: 205 - Traffic Safety Fund Net Results 21,785 16,980 17,835 (32,691) (32,691) 8,003 (32,691) (32,952) Fund Balance, July 1 251,826 273,611 290,591 308,426 308,426 308,426 275,735 Fund Balance, June 30 273,611 290,591 308,426 275,735 275,735 275,735 242,783 Fund: 206 - Supplemental Law Enforcement Svc Fund
Revenue
323 - State Grants 165,271 186,159 194,663 180,000 180,000 207,033 180,000 215,000 19% 370 - Interest and Investment Income 9,848 23,680 14,904 5,000 5,000 4,116 5,000 5,000 0% Revenue Total: 175,119 209,838 209,567 185,000 185,000 211,149 185,000 220,000 19% Expenditures
Division: 227 - Police Grants Total: 127,057 326,357 253,148 303,281 303,281 149,814 303,281 308,208 2% Expenditure Total: 127,057 326,357 253,148 303,281 303,281 149,814 303,281 308,208 2% Fund: 206 - Supplemental Law Enforcement Svc Fund N 48,062 (116,518) (43,581) (118,281) (118,281) 61,335 (118,281) (88,208) Fund Balance, July 1 372,015 420,077 303,558 259,977 259,977 259,977 141,696 Fund Balance, June 30 420,077 303,558 259,977 141,696 141,696 141,696 53,488 Fund: 207 - NPDES Storm Water Fund
Revenue
321 - Intergovernmental Taxes 256,688 237,448 232,332 253,272 253,272 178,553 253,272 253,272 0% 332 - Permits 1,200 2,600 - - - 663 - - 0%
370 - Interest and Investment Income (819) 107 147 - - - - - 0% 399 - Transers In 75,433 - - - - - - - 0%
Revenue Total: 332,502 240,155 232,480 253,272 253,272 179,216 253,272 253,272 0% Expenditures 0
Division: 117 - General Government Total: - - - - - - - - 0% Division: 342 - Road Maintenance Total: - 13,680.50 7,191.57 8,081 8,081 5,703 8,081 8,591 6% Division: 344 - NPDES Storm Drain Total: 293,563 350,102 435,395 377,550 377,550 278,492 377,550 404,563 7% Expenditure Total: 293,563 363,782 442,587 385,631 385,631 284,194 385,631 413,154 7% Fund: 207 - NPDES Storm Water Fund Net Results 38,938 (123,627) (210,107) (132,359) (132,359) (104,979) (132,359) (159,882) Fund Balance, July 1 (38,938) 0 (123,627) (333,734) (333,734) (333,734) (466,093) Fund Balance, June 30 0 (123,627) (333,734) (466,093) (466,093) (466,093) (625,975) Fund: 209 - Recreation Fund
Revenue
Division: 551 - Recreation Administration Total: 18,330 56,728 263,306 94,463 94,463 19,399 94,463 2,450 -97% Division: 552 - Senior Center Total: 172,373 183,835 214,083 241,100 241,100 152,043 241,100 158,200 -34% Division: 553 - Tiny Tots Total: 123,524 109,163 153,745 110,500 110,500 133,380 110,500 110,500 0% Division: 554 - Youth Center Total: 8,752 29,384 102,006 44,500 44,500 67,056 44,500 75,000 69% Division: 555 - Day Camp Total: 20,123 3,500 - - - - - - 0% Division: 556 - Performing Arts Total: 5,399 5,399 - - - - - - 0% Division: 557 - Swim Center Total: 108,666 128,329 107,591 83,000 83,000 41,990 83,000 83,000 0% Division: 558 - Memorial Hall Total: - - 6,701 - - 6,933 - 8,000 0% Division: 559 - Tennis Total: 110 - - - - - - - 0%
Division: 562 - Facility Rentals Total: - - - - - - - 116,500 0% Division: 563 - Recreation Classes Total: - - - - - - - 45,000 0% Revenue Total: 457,276 516,338 847,432 573,563 573,563 420,801 573,563 598,650 4% 399 - Transfers In 1,098,343 1,392,318 1,520,969 1,750,050 1,750,050 - 1,750,050 1,847,064 6% 399 - Transfers In from Section 115 Pension Fund - - - - - - - - 0% Sources Total 1,555,619 1,908,656 2,368,401 2,323,613 2,323,613 420,801 2,323,613 2,445,714 5% Expenditures
Division: 117 - General Government Total: 7,068 7,338 8,049 7,500 7,500 4,839 7,500 7,500 0% Division: 551 - Recreation Administration Total: 538,111 707,670 1,076,750 923,673 923,673 685,239 923,673 967,179 5% Division: 552 - Senior Center Total: 500,492 541,257 534,487 565,670 565,670 410,116 565,670 536,145 -5% Division: 553 - Tiny Tots Total: 159,932 201,018 246,069 263,367 263,367 174,890 263,367 244,151 -7% Division: 554 - Youth Center Total: 149,571 213,611 303,842 343,042 343,042 177,486 343,042 319,423 -7% Division: 555 - Day Camp Total: 33,561 90 - - - - - - 0% Division: 556 - Performing Arts Total: 109 - - - - - - - 0% Division: 557 - Swim Center Total: 181,576 226,884 203,780 220,360 220,360 177,029 220,360 227,750 3% Division: 558 - Memorial Hall Total: 7,173 3,554 - - - - - 25,500 0% Division: 559 - Tennis Total: 4,550 - - - - 107 - - 0%
Division: 562 - Facility Rentals Total: - - - - - - - 88,066 100% Division: 563 - Recreation Classes Total: - - - - - - - 30,000 100% Expenditure Total: 1,582,143 1,901,423 2,372,977 2,323,613 2,323,613 1,629,706 2,323,613 2,445,714 5% Fund: 209 - Recreation Fund Net Results (26,524) 7,233 (4,576) (0) (0) (1,208,904) (0) (0) Fund Balance, July 1 5,488 (21,036) (13,803) (18,379) (18,379) (18,379) (18,379) Fund Balance, June 30 (21,036) (13,803) (18,379) (18,379) (18,379) (18,379) (18,379) 46

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 212 - Building & Planning Fund
Revenue
322 - Federal Grants - - 350,000 - - 310 - - 0%
323 - State Grants - - 40,000 442,800 442,800 - 442,800 1,310,690 0% 324 - Other Grants 20,000 225,000 1,360 - - 8,355 - - 0% 332 - Permits - 2,421 488,478 506,011 506,011 428,980 506,011 740,419 0% 341 - Review Fees 496,068 625,075 336,930 477,355 477,355 225,598 477,355 595,959 25% 342 - Other Fees 517,211 484,854 432,238 375,511 375,511 214,079 375,511 474,046 26% 343 - Abatement Fees 192,423 252,810 - - - - - - 0%
344 - Impact Fees 402 816 - - - 325 - 10,600 #DIV/0!
351 - Fines and Forfeitures 8,902 32,809 41,652 30,000 30,000 26,332 30,000 30,000 0% 370 - Interest and Investment Income (18,196) (2,735) 500 - - 8,451 - - 0% 383 - Reimbursements 32 - - - - 17,367 - - 0%
384 - Other Revenue - 15 - 4,460 4,460 390 4,460 4,460 0% Revenue Total: 1,216,842 1,621,063 1,691,159 1,836,137 1,836,137 930,186 1,836,137 3,166,174 72% 399 - Transfers In - 67,000 - 908,095 908,095 - 908,095 490,805 -46% Sources Total 1,216,842 1,688,063 1,691,159 2,744,232 2,744,232 930,186 2,744,232 3,656,979 33% Expenditures
Division: 461 - Planning Total: 1,097,149 952,129 777,828 1,264,879 1,264,879 659,148 1,264,879 2,089,603 65% Division: 462 - Building Inspection Total: 1,113,151 1,326,417 1,232,615 1,479,353 1,479,353 867,969 1,479,353 1,402,670 -5% Expenditure Total: 2,210,300 2,278,545 2,010,443 2,744,232 2,744,232 1,527,117 2,744,232 3,492,273 27% Fund: 212 - Building & Planning Net Results (993,458) (590,482) (319,284) (0) (0) (596,932) (0) 164,706 Fund Balance, July 1 (642,738) (1,636,197) (2,226,679) (2,545,963) (2,545,963) (2,545,963) (2,545,964) Fund Balance, June 30 (1,636,197) (2,226,679) (2,545,963) (2,545,964) (2,545,964) (2,545,964) (2,381,258) Fund: 213 - Refuse Management Fund
Revenue
323 - State Grants 66,948 62,080 66,971 60,060 60,060 46,127 60,060 60,060 0% 370 - Interest and Investment Income 2,213 2,986 90 6,000 6,000 - 6,000 6,000 0% 392 - Proceeds from Sale of Property - - - - - - - - 0% Revenue Total: 69,162 65,066 67,061 66,060 66,060 46,127 66,060 66,060 0% Expenditures
Division: 341 - Administration/Engineering Total: - - - - - - - - Division: 346 - Waste Reduction Total: 122,104 131,547 131,958 189,710 189,710 107,934 189,710 179,630 -5% Expenditure Total: 122,104 131,547 131,958 189,710 189,710 107,934 189,710 179,630 -5% Fund: 213 - Refuse Management Fund Net Results (52,942) (66,481) (64,896) (123,650) (123,650) (61,807) (123,650) (113,570) Fund Balance, July 1 150,843 97,901 31,420 (33,476) (33,476) (33,476) (157,126) Fund Balance, June 30 97,901 31,420 (33,476) (157,126) (157,126) (157,126) (270,696) Fund: 214 - Solid Waste Fund
Revenue
323 - State Grants - 75,000 - - - - - - 0%
344 - Impact Fees - - - - 1,459,000 971,264 1,459,000 1,461,600 0% 370 - Interest and Investment Income 48,433 140,233 155,294 8,000 8,000 52,111 8,000 75,000 838% 383 - Reimbursements 433,111 460,096 476,894 360,000 57,000 57,000 57,000 - -100% Revenue Total: 481,543 675,329 632,187 368,000 1,524,000 1,080,375 1,524,000 1,536,600 1% Expenditures
Division: 341 - Administration/Engineering Total: - - 57,935 - - 16,804 - - 0% Division: 342 - Road Maintenance Total: 182,952 108,328 128,352 177,241 177,241 158,345 177,241 340,536 92% Division: 345 - Parks Maintenance Total: 13,001 - - - - - - - 0% Division: 346 - Waste Reduction Total: - - 54,823 - - 1,859 - - 0% Expenditure Total: 195,954 108,328 241,109 177,241 177,241 177,008 177,241 340,536 92% Fund: 214 - Solid Waste Fund Net Results 285,590 567,001 391,078 190,759 1,346,759 903,367 1,346,759 1,196,064 Fund Balance, July 1 2,063,224 2,348,814 2,915,814 3,306,892 3,306,892 3,306,892 4,653,651 Fund Balance, June 30 2,348,814 2,915,814 3,306,892 3,497,651 4,653,651 4,653,651 5,849,715 Fund: 215 - Measure C and J Fund
Revenue
322 - Federal Grants 27,825 166,373 115,802 - - - - - 0% 323 - State Grants - - - 967,619 967,619 - 967,619 637,000 -34% 324 - Other Grants 21,965 473,827 436,601 421,638 421,638 459,840 421,638 421,638 0% 370 - Interest and Investment Income 40,587 94,071 113,177 8,000 8,000 35,060 8,000 8,000 0% Revenue Total: 90,377 734,271 665,580 1,397,257 1,397,257 494,900 1,397,257 1,066,638 -24% Expenditures
Division: 117 - General Government Total: - - - - - - - - 0% Division: 341 - Administration/Engineering Total: 134,615 118,289 146,848 196,123 196,123 106,550 196,123 206,716 5% Division: 342 - Road Maintenance Total: 138,839 401,159 98,505 993,609 993,609 88,131 993,609 995,400 0% Division: 343 - Facility Maintenance Total: - - - 2,000 2,000 - 2,000 2,000 0% Expenditure Total: 273,454 519,448 245,352 1,191,732 1,191,732 194,681 1,191,732 1,204,116 1% Fund: 215 - Measure C and J Fund Net Results (183,077) 214,823 420,228 205,525 205,525 300,219 205,525 (137,478) Fund Balance, July 1 2,325,449 2,142,372 2,357,194 2,777,422 2,777,422 2,777,422 2,982,947 Fund Balance, June 30 2,142,372 2,357,194 2,777,422 2,982,947 2,982,947 2,982,947 2,845,469 47

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 216 - Rate Stabilization Fund
Revenue
370 - Interest and Investment Income 4,403 11,685 11,168 - - 3,365 - - 0% 383 - Reimbursements - - - - - - - - 0%
399 - Transfers In - - - - - - - - 0%
Revenue Total: 4,403 11,685 11,168 - - 3,365 - - 0%
Expenditures
Division: 117 - General Government Total: - - - - - 0%
Expenditure Total: - - - - - - - - 0%
Fund: 216 - Rate Stabilization Fund Net Results 4,403 11,685 11,168 - - 3,365 - - Fund Balance, July 1 199,959 204,362 216,047 227,215 227,215 227,215 227,215 Fund Balance, June 30 204,362 216,047 227,215 227,215 227,215 227,215 227,215 Fund: 217 - American Rescue Plan Act Fund
Revenue
322 - Federal Grants 4,071,404 - - - - - - - 0%
Revenue Total: 4,071,404 - - - - - - - 0%
Expenditures
Division: 117 - General Government Total: 4,071,404 - - - - - - - 0% Expenditure Total: 4,071,404 - - - - - - - 0%
Fund: 217 - American Rescue Plan Act Fund Net Results - - - - - - - - Fund Balance, July 1 - - - - - - -
Fund Balance, June 30 - - - - - - -
Fund: 225 - Asset Seizure-Adjudicated Fund
Revenue
351 - Fines and Forfeiture - 226 393 - - - - - 0%
370 - Interest and Investment Income 869 1,626 1,027 - - 313 - - 0% Revenue Total: 869 1,852 1,420 - - 313 - - 0%
Expenditures
Division: 221 - Police Operations Total: 22,348 19,114 - 19,268 19,268 - 19,268 19,268 0% Expenditure Total: 22,348 19,114 - 19,268 19,268 - 19,268 19,268 0% Fund: 225 - Asset Seizure-Adjudicated Fund Net Results (21,479) (17,262) 1,420 (19,268) (19,268) 313 (19,268) (19,268) Fund Balance, July 1 57,576 36,097 18,835 20,255 20,255 20,255 987 Fund Balance, June 30 36,097 18,835 20,255 987 987 987 (18,281) Fund: 226 - CASp Certification and Training Fund
Revenue
342 - Other Fees 7,355 7,535 7,790 - - 7,294 - - 0%
Revenue Total: 7,355 7,535 7,790 - - 7,294 - - 0%
Expenditures
Division: 462 - Building Total: - 1,040 398 - - - - - 0% Expenditure Total: - 1,040 398 - - - - - 0%
Fund: 226 - CASp Certification and Training Fund Net Re 7,355 6,495 7,392 - - 7,294 - - Fund Balance, July 1 35,590 42,945 49,440 56,831 56,831 56,831 56,831 Fund Balance, June 30 42,945 49,440 56,831 56,831 56,831 56,831 56,831 Fund: 275 - Parkland Dedication Fund
Revenue
344 - Impact Fees - - - - - - - - 0%
370 - Interest and Investment Income 766 (290) 6 - - 2 - - 0% 399 - Transfers In 22,294 - - - - - - - 0%
Revenue Total: 23,060 (290) 6 - - 2 - - 0%
Expenditures
Division: 344 - NPDES Storm Drain Total:

Division: 345 - Park Maintenance Total: - - - - - - - - 0% Expenditure Total: - - - - - - - - 0%
Fund: 275 - Parkland Dedication Fund Net Results 23,060 (290) 6 - - 2 - - Fund Balance, July 1 (22,653) 407 116 122 122 122 122
Fund Balance, June 30 407 116 122 122 122 122 122
Fund: 276 - Growth Impact Fund
Revenue
344 - Impact Fees 577,389 27,201 - - - 10,817 - 137,055 0% 370 - Interest and Investment Income 60,820 194,306 178,624 - - 51,139 - - 0% Revenue Total: 638,210 221,508 178,624 - - 61,956 - 137,055 0% Expenditures
Division: 342 - Road Maintenance Total: - - - 100,000 100,000 - 100,000 100,000 100% Division: 343 - Facility Maintenance Total: - - 220,000 1,236,000 1,236,000 231,481 1,236,000 1,354,000 10% Division: 344 - NPDES Storm Drain Total: - 57,982 - - - - - - 0% Division: 345 - Park Maintenance Total: - - - 1,100,000 1,100,000 8,200 1,100,000 1,300,000 18% Division: 642 - Sewer Collection Total: - - - - - - - - 0% Expenditure Total: - 57,982 220,000 2,436,000 2,436,000 239,681 2,436,000 2,754,000 13% Fund: 276 - Growth Impact Fund Net Results 638,210 163,526 (41,376) (2,436,000) (2,436,000) (177,725) (2,436,000) (2,616,945) Fund Balance, July 1 2,701,825 3,340,035 3,503,561 3,462,185 3,462,185 3,462,185 1,026,185 Fund Balance, June 30 3,340,035 3,503,561 3,462,185 1,026,185 1,026,185 1,026,185 (1,590,760) 48

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 285 - Housing Assets Fund
Revenue
323 - State Grants - - - - - 650,000 - - 0%
370 - Interest and Investment Income 111,176 188,166 176,892 50,000 50,000 53,290 50,000 50,000 0% 381 - Rental Income - - - - - - - - 0%
384 - Other Revenue 10,305 1,324 - - - 356 - - 0%
392 - Proceeds from Sale of Property 932,344 - - - - - - - 0% 393 - Loan/Bond Proceeds 12,867 11,912 - 5,000 5,000 - 5,000 5,000 0% Revenue Total: 1,066,692 201,402 176,892 55,000 55,000 703,646 55,000 55,000 0% Expenditures
Division: 461 - Planning Total: 50,289 56,689 52,369 57,693 57,693 42,369 57,693 102,478 78% Division: 464 - Housing Administration Total: 558,818 80,662 141,223 285,268 285,268 86,917 285,268 298,490 5% Expenditure Total: 609,107 137,350 193,592 342,961 342,961 129,286 342,961 400,968 17% Fund: 285 - Housing Assets for Resale Net Results 457,585 64,052 (16,699) (287,961) (287,961) 574,360 (287,961) (345,968) Fund Balance, July 1 7,746,133 8,203,718 8,267,770 8,251,071 8,251,071 8,251,071 7,963,110 Fund Balance, June 30 8,203,718 8,267,770 8,251,071 7,963,110 7,963,110 7,963,110 7,617,142 Fund: 310 - Lighting & Landscape District Fund
Revenue
321 - Intergovernmental Taxes 52,256 57,680 59,561 56,411 56,411 14,357 56,411 62,000 10% 383 - Reimbursements - - - 7,500 7,500 - 7,500 7,500 0% Revenue Total: 52,256 57,680 59,561 63,911 63,911 14,357 63,911 69,500 9% Expenditures
Division: 347 - Landscape & Lighting PVR North Total: 30,498 17,179 23,059 39,795 39,795 15,511 39,795 39,795 0% Division: 348 - Landscape & Lighting PVR South Total: 16,186 12,906 13,726 45,380 45,380 7,564 45,380 45,380 0% Expenditure Total: 46,684 30,085 36,785 85,175 85,175 23,075 85,175 85,175 0% Fund: 310 - Lighting & Landscape Districts Net Results 5,572 27,595 22,776 (21,264) (21,264) (8,718) (21,264) (15,675) Fund Balance, July 1 43,110 48,682 76,278 99,054 99,054 99,054 77,790 Fund Balance, June 30 48,682 76,278 99,054 77,790 77,790 77,790 62,115 Fund: 317 - Pinole Valley Caretaker Fund
Revenue
381 - Rental Income - - - 15,000 15,000 - 15,000 15,000 0% Revenue Total: - - - 15,000 15,000 - 15,000 15,000 0%
Expenditures
Division: 345 - Park Maintenance Total: - - - 14,989 14,989 - 14,989 15,001 0% Expenditure Total: - - - 14,989 14,989 - 14,989 15,001 0% Fund: 317 - Pinole Valley Caretaker Fund Net Results - - - 11 11 - 11 (1) Fund Balance, July 1 (983) (983) (983) (983) (983) (983) (972) Fund Balance, June 30 (983) (983) (983) (972) (972) (972) (973) Fund: 324 - Public Facilities Fund
Expenditures
Division: 343 - Facility Maintenance Total: - - - 502,000 502,000 32 502,000 502,000 0% Division: 345 - Park Maintenance Total: - - - - - - - - 0% Expenditure Total: - - - 502,000 502,000 32 502,000 502,000 0% Fund: 324 - Public Facilities Fund Net Results - - - (502,000) (502,000) (32) (502,000) (502,000) Fund Balance, July 1 541,649 541,649 541,649 541,649 541,649 541,649 39,649 Fund Balance, June 30 541,649 541,649 541,649 39,649 39,649 39,649 (462,351) Fund: 325 - City Street Improvements Fund
Revenue
322 - Federal Grants 216,875 50,247 32,541 41,394 41,394 13,044 41,394 41,394 0% 323 - State Grants 16,993 - - - - - - - 0%
324 - Other Grants 62,587 68,406 157,626 1,643,889 1,643,889 86,081 1,643,889 5,179,000 215% 332 - Permits - 152 381 - - 216 - - 0%
351 - Fines and Forfeiture - - - - - - - - 0%
383 - Reimbursements - - - - - - - - 0%
399 - Transfers In 250,000 250,000 250,000 - - - - - 0% Revenue Total: 546,455 368,805 440,549 1,685,283 1,685,283 99,341 1,685,283 5,220,394 210% Expenditures
Division: 342 - Road Maintenance Total: 182,662 234,310 114,282 2,907,583 2,907,583 280,954 2,907,583 3,267,000 12% Expenditure Total: 182,662 234,310 114,282 2,907,583 2,907,583 280,954 2,907,583 3,267,000 12% Fund: 325 - City Street Improvements Net Results 363,793 134,495 326,267 (1,222,300) (1,222,300) (181,612) (1,222,300) 1,953,394 Fund Balance, July 1 1,552,990 1,916,783 2,051,278 2,377,545 2,377,545 2,377,545 1,155,245 Fund Balance, June 30 1,916,783 2,051,278 2,377,545 1,155,245 1,155,245 1,155,245 3,108,639 49

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
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 (283) 1,647 176 - - 51 51 - 0% Revenue Total: (283) 172,235 176 - - 51 51 -
Expenditures
Division: 345- Park Maintenance Total: 193,383 183 - - - - - - 0% Expenditure Total: 193,383 183 - - - - - - 0%
Fund: 327 - Parks Grants (Measure WW) Fund Net Resul (193,666) 172,052 176 - - 51 51 - Fund Balance, July 1 25,236 (168,430) 3,622 3,798 3,798 3,798 3,849 Fund Balance, June 30 (168,430) 3,622 3,798 3,798 3,798 3,849 3,849 Fund: 377 - Arterial Streets Rehabilitation Fund
Revenue
322 - Federal Grants 541,463 - - - - - - 1,020,000 0%
323 - State Grants - - - - - - - 239,040 0%
399 - Transfers In 250,000 250,000 250,000 - - - - - 0% Revenue Total: 791,463 250,000 250,000 - - - - 1,259,040 0% Expenditures
Division: 342 - Road Maintenance Total: 80,213 8,066 - 560,960 560,960 - 560,960 560,960 0% Expenditure Total: 80,213 8,066 - 560,960 560,960 - 560,960 560,960 0% Fund: 377 - Arterial Streets Rehabilitation Fund Net Resu 711,250 241,934 250,000 (560,960) (560,960) - (560,960) 698,080 Fund Balance, July 1 49,887 761,137 1,003,070 1,253,070 1,253,070 1,253,070 692,110 Fund Balance, June 30 761,137 1,003,070 1,253,070 692,110 692,110 692,110 1,390,190 Fund: 500 - Sewer Enterprise Fund
Revenue
322 - Federal Grants - 32,447 - - - - - 0%
363 - Sewer Enterprise Charges 7,831,703 8,072,292 8,806,616 12,735,506 12,735,506 5,182,960 12,735,506 12,204,784 -4% 370 - Interest and Investment Income 401,683 995,766 986,146 300,000 300,000 236,661 300,000 300,000 0% 383 - Reimbursements - 42,000 16,541 - - - - - 0%
384 - Other Revenue - - - - - - - - 0%
392 - Proceeds from Sale of Property - 9,608 - - - - - - 0% Revenue Total: 8,233,386 9,152,112 9,809,303 13,035,506 13,035,506 5,419,621 13,035,506 12,504,784 -4% 399 - Transfers In from Section 115 Pension Fund - - - - - - - - 0% Sources Total 8,233,386 9,152,112 9,809,303 13,035,506 13,035,506 5,419,621 13,035,506 12,504,784 -4% Expense
Division: 117 - General Government Total: 33,588 21,162 16,471 - - 10,780 - - 0% Division: 641 - Sewer Treatment Plant/Shared Total: 3,774,932 4,722,179 5,122,387 12,349,900 12,349,900 3,593,370 12,349,900 9,685,132 -22% Division: 642 - Sewer Collections Total: 1,332,177 1,448,928 1,292,452 24,183,004 24,183,004 3,256,464 24,183,004 4,619,540 -81% Division: 643 - Sewer Projects/Shared Total: - - - 85,000 85,000 - 85,000 85,000 100% Division: 644 - WPCP Equipment/Debt Service Total: 576,372 554,420 531,870 1,611,192 1,611,192 522,008 1,611,192 1,611,192 0% Expense Total: 5,717,069 6,746,688 6,963,179 38,229,096 38,229,096 7,382,622 38,229,096 16,000,864 -58% Fund: 500 - Sewer Enterprise Fund Net Results 2,516,317 2,405,424 2,846,124 (25,193,590) (25,193,590) (1,963,001) (25,193,590) (3,496,080) Fund Balance, July 1 16,672,310 19,188,628 21,594,052 24,440,176 24,440,176 24,440,176 (753,414) Fund Balance, June 30 19,188,628 21,594,052 24,440,176 (753,414) (753,414) (753,414) (4,249,494) Fund: 505 - Cable Access TV Fund
Revenue
314 - Franchise Taxes 18,756 16,928 13,567 26,486 26,486 6,046 26,486 12,092 -54% 365 - Cable TV Charges 277,903 192,464 160,458 159,840 159,840 40,659 159,840 177,755 11% 366 - Other Charges - - - 9,000 9,000 - 9,000 2,500 100% 370 - Interest and Investment Income - - - - - - - - 0% 384 - Other Revenue - 390 150 90,500 - 50 - 6,000 100%
399 - Transfers In 222,755 336,276 434,289 367,262 367,262 - 367,262 477,504 30% Revenue Total: 519,414 546,058 608,464 653,088 562,588 46,755 562,588 675,851 20% 399 - Transfers In from Section 115 Pension Fund - - - - - - - - 0% Sources Total 519,414 546,058 608,464 653,088 562,588 46,755 562,588 675,851 20% Expense
Division: 119 - Cable Access TV Total: 346,275 377,870 611,267 653,088 653,088 411,490 653,088 675,851 3% Division: 120 - Cable Access-Community Services Total: 72 150 - - - - - - 0% Division: 121 - Cable Access-Contract Services Total: 156,258 177,499 - - - - - - 0% Expense Total: 502,606 555,518 611,267 653,088 653,088 411,490 653,088 675,851 3% Fund: 505 - Cable Access TV Net Results 16,808 (9,461) (2,803) 0 (90,500) (364,735) (90,500) (0) Fund Balance, July 1 (5,227) 11,581 2,121 (682) (682) (682) (91,182) Fund Balance, June 30 11,581 2,121 (682) (682) (91,182) (91,182) (91,182) Fund: 525 - Information Systems Fund
Revenue
393 - Debt Proceeds 73,788 126,215 126,837 - - - - - 0% 399 - Transfers In - - - - - - - - 0%
Sources Total 73,788 126,215 126,837 - - - - - 0%
Expense
Division: 118 - Information Systems Total: 1,277,727 1,709,302 1,458,840 1,577,546 1,577,566 834,601 1,577,566 1,691,820 7% 461 - Indirect cost allocations (1,199,835) (1,583,088) (1,400,432) (1,577,546) (1,577,546) (574,053) (1,577,546) (1,691,826) 7% Expense Total: 77,892 126,215 58,408 0 21 260,548 21 (7) 0% Fund: 525 - Information Systems Net Results: (4,104) 0 68,429 (0) (21) (260,548) (21) 7 Fund Balance, July 1 585 (3,519) (3,519) 64,910 64,910 64,910 64,889 Fund Balance, June 30 (3,519) (3,519) 64,910 64,909 64,889 64,889 64,896 50

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 700 - Pension Fund
Revenue
370 - Interest and Investment Income 820,773 1,264,903 1,264,160 600,000 600,000 1,297,965 600,000 600,000 0% 399 - Transfers In - - - 2,400,000 2,400,000 - 2,400,000 - 0% Revenue Total: 820,773 1,264,903 1,264,160 3,000,000 3,000,000 1,297,965 3,000,000 600,000 -80% Expense
Division: 115 - Finance Total: 78,164 75,241 71,694 65,000 65,000 47,004 65,000 65,000 0% Division: 117 - General Government Total: - - - - - - - - 0% Sub-Total: 78,164 75,241 71,694 65,000 65,000 47,004 65,000 65,000 0% 499 - Transfers Out 2,160,518 2,231,793 2,334,698 3,235,445 3,235,445 - 3,235,445 3,235,445 0% Expense Total: 2,238,682 2,307,034 2,406,392 3,300,445 3,300,445 47,004 3,300,445 3,300,445 0% Fund: 700 - Pension Fund Net Results (1,417,910) (1,042,131) (1,142,232) 2,935,000 (300,445) 1,250,961 (300,445) (2,700,445) Fund Balance, July 1 16,045,223 14,627,313 13,585,182 12,442,950 12,442,950 12,442,950 12,142,505 Fund Balance, June 30 14,627,313 13,585,182 12,442,950 15,377,950 12,142,505 12,142,505 9,442,060 Fund: 750 - Recognized Obligation Retirement Fund
Revenue
311 - Property Taxes 4,753,505 145,458 - - - - - - 0%
370 - Interest and Investment Income 48,474 86,195 90,228 - - 17,493 - - 0% 392 - Proceeds from Sale of Property - - - - - - - - 0% 393 - Loan/Bond Proceeds - - - - - - - - 0%
399 - Transfers In - - - - - (1,820,036) - - 0%
Revenue Total: 4,801,979 231,653 90,228 - - (1,802,543) - - 0% Expense
Division: 463 - Successor Agency to RDA Total: 669,797 463,573 275,334 - - 76,760 - - 0% Expense Total: 669,797 463,573 275,334 - - 76,760 - - 0% Fund: 750 - Recognized Obligation Retirement Fund Net 4,132,182 (231,920) (185,107) - - (1,879,303) - - 51

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
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52

Fiscal Year (FY) 2026/27 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 2026/27 budget.
53

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Budgeted Positions
Department FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 FY 2026/27

CITY MANAGER
City Manager 1.00 1.00 1.00 1.00 1.00
Communications Director 0.00 0.00 0.00 1.00 1.00
Information Systems Manager 0.00 0.00 0.00 1.00 1.00
Assistant to the City Manager 1.00 1.00 1.00 0.00 0.00
Administrative Assistant 1.00 0.20 0.20 0.00 0.00
Total Full-Time Equivalents (FTEs) 3.00 2.20 2.20 3.00 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 1.00 1.00 1.00 1.00 1.00
Total Full-Time Equivalents (FTEs) 3.00 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 1.00 1.00 1.00
Accountant 1.00 1.00 0.00 0.00 0.00
Accounting Specialist 1.00 1.00 1.00 1.00 1.00
Accounting Technician, part-time 0.48 0.00 0.00 0.00 0.00 Administrative Assistant 0.00 0.75 0.75 1.00 1.00
Total Full-Time Equivalents (FTEs) 3.48 3.75 3.75 4.00 4.00

HUMAN RESOURCES
Human Resources Director 1.00 1.00 1.00 1.00 1.00
Human Resources Analyst 1.00 1.00 1.00 1.00 1.00
Human Resources Specialist 0.00 0.00 0.00 1.00 1.00
Human Resources Technician 1.00 1.00 1.00 0.00 0.00
Administrative Assistant 0.00 0.05 0.05 0.00 0.00
Total Full-Time Equivalents (FTEs) 3.00 3.05 3.05 3.00 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 7.00 7.00 6.00 6.00 6.00
Police Officer 20.00 20.00 20.00 20.00 20.00
Sub-total Sworn 30.00 30.00 29.00 29.00 29.00

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 10.00 10.00 10.00 10.00 10.00
Lead Dispatcher 2.00 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) 49.25 49.25 48.25 48.25 48.25 54

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Budgeted Positions
Department FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 FY 2026/27

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

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

PUBLIC WORKS
Public Works Director 1.00 1.00 1.00 1.00 1.00
Development Services Director/City Engineer 0.00 0.00 0.00 0.00 0.00 Senior Project Manager 0.00 0.00 0.00 0.00 0.00
Capital Improvement and Environmental Program Manager 1.00 1.00 1.00 1.00 1.00 Associate Civil Engineer 1.00 1.00 1.00 1.00 1.00
Junior Engineer 0.00 0.00 0.00 1.00 1.00
Public Works Specialist 2.00 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) 0.50 0.50 0.00 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 1.00 1.00 1.00 1.00 1.00
WWTP Operator 4.00 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 1.00 1.00 1.00 WWTP Maintenance Mechanic 2.00 2.00 1.00 1.00 1.00
Water Pollution Control Plant Intern 0.48 0.48 0.48 0.48 0.48 Total Full-Time Equivalents (FTEs) 30.23 30.23 29.73 30.73 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 1.00 1.00 1.00
Sustainability Coordinator 0.00 0.00 0.00 1.00 1.00
Senior Building Inspector 0.00 0.00 0.00 0.00 0.00
Building Official 1.00 1.00 1.00 1.00 1.00
Building Inspector 0.00 0.00 0.00 0.00 0.00
Building Inspector I/II 1.00 1.00 1.00 1.00 1.00
Code Enforcement Officer 0.00 0.00 0.00 0.00 0.00
Code Enforcement Officer I/II 1.00 1.00 1.00 1.00 1.00
Permit Technician 0.00 0.00 0.00 0.00 0.00
Permit Technician I/II/III 2.00 2.00 2.00 2.00 2.00
Administrative Coordinator (Shared with Public Works) 0.50 0.50 0.00 0.00 0.00 Total Full-Time Equivalents (FTEs) 7.50 7.50 8.00 9.00 9.00 55

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Budgeted Positions
Department FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 FY 2026/27

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 0.75 0.75 0.75
Cook, part-time/regular 0.75 0.75 0.00 0.00 0.00
Recreation Coordinator 3.50 3.50 3.50 4.00 4.00
Recreation Leader 2.88 2.88 3.51 3.51 3.51
Recreation Leader [Tiny Tots] 1.13 1.13 0.00 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 2.00 2.00 2.00
Total Full-Time Equivalents (FTEs) 13.40 13.40 13.41 13.91 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 132.61 115.13 114.14 117.64 117.64 56

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Labor Allocations
Labor Cost Allocations ($)
57

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Labor Allocations
Labor Cost Allocations (%)
58

Fiscal Year (FY) 2026/27 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
oCity Council
oCity Treasurer

Appointed Officials
o
City Manager
o
City Attorney
oCity Clerk
Administration
oFinance
oHuman Resources
Public Safety
oPolice
oFire
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 2026/27 key accomplishments;
FY 2026/27 key priorities and projects;
Significant special projects for FY 2027/28 – FY 2030/31; Major changes in FY 2026/27 budget;
Position summary;
Budget summaries at the department and division levels; and Major non-personnel expense details.
59

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets
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60

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Departmet 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 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 2025/26 Key Accomplishments
Recognized numerous individuals, community organizations, and causes for their contributions to Pinole and society
Analyzed and approved a new five-year fire and emergency medical service agreement with the Contra Costa County Fire Protection District ("Con Fire") 61

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Departmet Budgets-City Council
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 2026/27 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
Continue to expand relationships with elected officials in neighboring cities, special districts, and at the State and federal levels
62

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Departmet Budgets-City Council
Significant Special Projects for FY 2027/28 through FY 2030/31 Create new or updated ordinances to support a safe, healthy, and prosperous community Major Changes in FY 2026/27 Budget
There are no major changes in the FY 2026/27 budget compared to the FY 2025/26 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.
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
CITY COUNCIL BUDGET SUMMARY Department Budgets-City Council FY 2023/24 FY 2024/25 FY 2025/26 FY 2025/26 FY 2026/27 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-26
Revised Budget Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 217,993 169,654 118,339 252,450 281,852 29,402 10% Measure S 2014 - 106 9,202 9,202 - - - - 0%
Total 227,194 178,856 118,339 252,450 281,852 29,402 10%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages -401 33,883 38,907 31,311 43,050 43,050 - 0% Employee Benefits - 410 49,760 58,269 46,798 61,219 100,397 39,178 39% Total Personnel 83,643 97,176 78,109 104,269 143,447 39,178 27% Services and Supplies
Professional & Administrative Services - 42 142,558 97,354 58,013 167,005 167,005 - 0% Other Operating Expenses -43 1,632 1,728 1,054 1,375 1,375 - 0% Total Services and Supplies 144,189 99,082 59,067 168,380 168,380 - 0% Capital Outlay
Asset Acquisition/Improvement - 47 15,000 - - - - - 0%
Total Capital Outlay 15,000 - - - - - 0%
Indirect Cost Allocations
Administrative Credits - 46121 (18,525) (19,821) (22,225) (23,224) (33,024) (9,800) 30% General Liability Insurance - 46201 2,887 2,418 3,388 3,025 3,049 24 1% Total Indirect Cost Allocations (15,638) (17,403) (18,837) (20,199) (29,975) (9,776) 33% Total 227,194 178,856 118,339 252,450 281,852 29,402 10%

EXPENDITURES BY PROGRAM
City Council - 110 227,194 178,856 118,339 252,450 281,852 29,402 10% Total 227,194 178,856 118,339 252,450 281,852 29,402 10% 64

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Council

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 10,000 $ 10,000
City Council Retreat/Planning Workshop $ 10,000
42201 Office Expense $ 1,200 $ 1,200
4230X Travel and Training $ 64,130 $ 64,130
ABAG Delegate $ 250
CCC Mayor's Conference monthly dinners (24 @ $70) 1,680 Council Member 1 Discretionary Travel/Training Allocation 12,000 Council Member 2 Discretionary Travel/Training Allocation 12,000 Council Member 3 Discretionary Travel/Training Allocation 12,000 Council Member 4 Discretionary Travel/Training Allocation 12,000 East Bay Division meetings (12 @ $50) 600
Mayor Discretionary Travel/Training Allocation 12,000
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 $ 167,005
4310X Utilities $ 1,375 $ 1,375
Gas/Electric $ 1,300
Water 75
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Council
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Fiscal Year (FY) 2026/27 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 FY 2025/26 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 FY 2026/27 Key Priorities and Projects
Continue to collaborate with the Finance Director on investment management and treasury functions
Major Changes in FY 2026/27 Budget
There are no major changes in the FY 2026/27 budget compared to the FY 2025/26 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.
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- City Treasurer

CITY TREASURER BUDGET SUMMARY
FY 2023/24 FY 2024/25 FY 2025/26 FY 2025/26 FY 2026/27 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-26
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 9,681 10,474 6,422 9,990 9,992 2 0%
Total 9,681 10,474 6,422 9,990 9,992 2 0%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 3,024 3,010 2,182 3,000 3,000 - 0% Employee Benefits - 410 7,552 7,812 5,227 7,295 7,297 2 0% Total Personnel 10,576 10,822 7,409 10,295 10,297 2 0%
Services and Supplies
Professional & Administrative Services - 42 697 618 863 760 760 - 0% Total Services and Supplies 697 618 863 760 760 - 0%
Indirect Cost Allocations
Admin Credits - 46121 (1,849) (1,181) (2,086) (1,276) (1,277) (1) 0% General Liability Insurance - 46201 257 215 236 211 212 1 0% Total Indirect Cost Allocations (1,592) (966) (1,850) (1,065) (1,065) - 0% Total 9,681 10,474 6,422 9,990 9,992 2 0%

EXPENDITURES BY PROGRAM
City Treasurer - 113 9,681 10,474 6,422 9,990 9,992 2 0% Total 9,681 10,474 6,422 9,990 9,992 2 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
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
68

Fiscal Year (FY) 2026/27 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 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 FY 2025/26 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) Supported the City Council in its development of policy on key community 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 Created written policies and procedures on numerous administrative Launched a new website, City Seal, logo and branding guidelines Implemented a new voice over internet protocol (VOIP) phone system 69

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- City Manager
Strategic Plan Strategies
Implemented many IT projects, including significantly improving network Continues to expand communication and engagement with the community through the use of new tools and techniques
Increased engagement with community and civic organizations, Launched a new website Content Management System (CMS) and mobile FY 2026/27 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 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 Significant Special Projects for FY 2027/28 through FY 2030/31 Complete Strategic Plan strategies
Support Pinole Community Television in the implementation of its PCTV Implement a Citizens Academy
Also, the Administrative Assistant position has been fully allocated to the Finance Department beginning FY 2025/26.

Major Changes in FY 2026/27 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. 70

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- City Manager
Position Summary
Position 2022/23 2023/24 2024/25 2025/26 2026/27
City Manager 1 1 1 1 1
Communications Director 0 0 0 1 1
Information Technology Manager 0 0 0 1 1
Information Technology Technician 0 0 0 0 0
Assistant to the City Manager 1 1 1 0 0
Administrative Assistant 1 0.2 0.2 0 0
Total 3 2.2 2.2 3 3
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Departmnet Budgets-City Manager

CITY MANAGER BUDGET SUMMARY
FY 2023/24 FY 2024/25 FY 2025/26 FY 2025/26 FY 2026/27 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-26
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 535,472 633,498 441,222 525,938 520,080 (5,858) -1% Total 535,472 633,498 441,222 525,938 520,080 (5,858) -1%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 549,274 529,783 402,389 455,981 473,400 17,419 4% Overtime - 402 4,686 4,242 - - - - 0%
Employee Benefits - 410 202,877 207,127 98,802 145,569 152,724 7,155 5% Total Personnel 756,837 741,152 501,190 601,550 626,124 24,574 4% Services and Supplies
Professional & Administrative Services - 42 85,637 129,353 29,599 95,380 80,275 (15,105) -19% Other operating Expenses - 43 2,224 2,360 1,446 1,675 1,675 - 0% Total Services and Supplies 87,862 131,713 31,046 97,055 81,950 (15,105) -18% Indirect Cost Allocations
Admin Credits - 46121 (351,673) (277,442) (127,112) (205,383) (221,526) (16,143) 7% General Liability Insurance - 46201 42,230 38,075 36,099 32,716 33,532 816 2% Total Internal Cost Allocations (309,443) (239,367) (91,013) (172,667) (187,994) (15,327) 8% Capital Outlay
Asset Acquisition/Improvement - 47 216 - - - - - 0%
Total Capital Outlay 216 - - - - - 0%
Total 535,472 633,498 441,222 525,938 520,080 (5,858) -1%

EXPENDITURES BY PROGRAM
City Manager - 111 535,472 633,498 441,222 525,938 520,080 (5,858) -1% Total 535,472 633,498 441,222 525,938 520,080 (5,858) -1%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 40,000 $ 40,000
Communication and Engagement Consulting $ 40,000
42107 Equipment Maintenance $ 100 $ 100
$ 100
72

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Departmnet Budgets-City Manager
42201 Office Expense $ 40,955 $ 22,450
Copier Supplies $ 1,000
Marketing/Outreach Materials (branded) 2,000
Mass Mailing Services 10,250
Misc Office Expense 800
Office Supplies 8,000
42203 UPS/FedEx/Misc Shipping 400
4230X Travel and Training $ 7,300 $ 10,700
3CMA Conference $ 800
Mayor's Conference monthly dinners 600
MISAC Conference 3,000
Miscellaneous Meetings 1,700
Other Misc. Training 2,200
League of Cities or other training related travel 2,400 42401 Memberships $ 4,275 $ 4,275
3CMA Membership $ 400
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 $ 80,275
4310X Utilities $ 1,675 $ 1,675
43103 Gas/Electric $ 1,500
43102 Water 175
73

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Manager

INFORMATION SYSTEMS BUDGET SUMMARY
FY 2023/24 FY 2024/25 FY 2025/26 FY 2025/26 FY 2026/27 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-26
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 965,862 951,536 338,887 974,162 1,050,398 76,236 7% Recreation Fund - 209 85,005 113,540 29,463 93,637 69,860 (23,777) -34% Building and Planning Fund - 212 376,581 217,900 78,895 213,810 192,916 (20,895) -11% Sewer Enterprise Fund - 500 106,538 122,813 29,179 116,502 95,381 (21,121) -22% Cable Access TV Fund - 505 84,680 37,960 8,597 36,667 32,289 (4,378) -14% Total 1,618,665 1,443,748 485,020 1,434,779 1,440,843 6,065 0%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 - 3,430 117,883 201,362 243,388 42,026 17% Overtime - 402 - - - - - - 0%
Employee Benefits - 410 - 390 28,008 56,575 55,644 (931) -2% Total Personnel - 3,820 145,891 257,937 299,032 41,095 14% Services and Supplies
Professional & Administrative Services -
42 762,926 902,739 500,114 954,059 1,047,086 93,026 9%
Other Operating Expenses - 43 250,896 195,844 95,288 168,618 159,700 (8,918) -6% Total Services and Supplies 1,013,822 1,098,582 595,402 1,122,677 1,206,786 84,108 7% Capital Outlay
Asset Acquisition/Improvement - 47* 576,293 227,954 93,307 196,952 186,002 (10,950) -6% Total Capital Outlay 576,293 227,954 93,307 196,952 186,002 (10,950) -6% Debt Service
Debt Principal - 48101 111,927 126,599 - - - - 0%
Debt Interest - 48102 7,261 2,275 - - - - 0%
Total Debt Service 119,188 128,874 - - - - 0%
Indirect Cost Allocations
Administrative Credits - 46121 - - (136,076) (204,638) (316,082) (111,444) 35% Administrative Debits - 46122 35,577 40,955 36,153 52,149 55,551 3,402 6% General Liability - 46201 - - 10,890 9,722 17,048 7,326 43% Information Systems (IS) Charges - 46124 (1,618,665) (1,441,387) (485,020) (1,434,779) (1,448,343) (13,565) 1% Total Indirect Cost Allocations (1,583,088) (1,400,432) (574,053) (1,577,546) (1,691,826) (114,281) 7% Total 126,215 58,798 260,548 21 (7) (28) 0%

EXPENDITURES BY PROGRAM
Information Systems - 118 1,625,692 1,371,311 745,568 1,434,779 1,448,343 13,565 1% Total 1,625,692 1,371,311 745,568 1,434,779 1,448,343 13,565 1% *See CIP
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
MAJOR NON-PERSONNEL EXPENSE DETAILS Department Budgets-City Manager FY 2025/26 FY 2026/27
42101 Professional Services $ 358,400 $ 162,400
ClientFirst Trackit Support $ 25,000
Digitizing Records Citywide 40,000
Ewaste Disposal 2,400
Fiber Evaluation 25,000
Misc. IT Consulting/projects/assessment (carryover) 30,000 Network Infrastructure/upgrades 30,000
Website Improvements and Customer Integration 10,000
42105 Network Maintenance $ 113,548 $ 217,183
Network servers and hardware maintenance, including professional callouts. 5-year Firewall Maintenance for City Hall $ 20,507
5-year Firewall Maintenance for Public Safety 45,000
5-year Firewall Maintenance for WPCP/CY 12,000
CAD/RMS San Pablo 16,000
Cloud Storage for Backups 7,000
Data Backup Protection 60,000
Endpoint Protection for Worstations & Servers 12,500
RAN Cal-ID Contra Costa County 38,115
Website Annual Hosting 6,061
42106 Software Maintenance $ 271,472 $ 352,106
AutoCAD 10,750
BlueBeam Annual Maintenance 1,820
CAD/RMS 20,000
Comms Video Editing Software 1,085
Community Development (TrackIT) Annual 52,073
Critical Reach maintenance 580
Email Spam Filter 10,000
ESRI ArcGIS 30,850
FileOnQ Support & maintenance 4,700
GovInvest Labor Module 10,500
GreenHalo (Waste Tracking) 2,940
Laserfiche Annual Maintenance/License 16,148
Lexipol Daily Training Bulletins 4,244
NeoGov (Applicant Tracking and Onboarding) 16,000
OpenGov 16,000
PACE Scheduling Software 3,200
Public Records Management (GovQA) 6,180
Public Input Engagement Software 17,034
RecDesk Software 5,850
Rental Registry Software- Tolemi 39,780
RS Means Data 2,142
Tyler Incode License & Maintenance 71,000
Versatile Express & Retention Support (Zasio) 4,505
Vigilant Solutions Software 4,725
42107 Equipment Maintenance $ 33,121 $ 43,060
Copier Lease and Maintenance (Xerox) $ 35,000
Mailing System Meter Lease (Pitney Bowes) 2,060
Printer Repair Service 1,000
Stancil Voice Recorder Maintenance 5,000
75

Fiscal Year (FY) 2026/27 Operating and Capital Budget
42203 Shipping and Mailing $ 18,110 $ 18,110 Department Budgets-City Manager Citywide Postage & Shipping $ 16,000
Postage Equipment 2,110
42510 Software Purchase & Subscriptions $ 159,409 $ 254,227 Adobe Acrobat $ 10,000
Agenda Management Software 19,500
AI Solution Citywide 2,000
Axon Body Worn Camera Program 46,300
Axon Fleet In-Car Camera System 47,703
Canva Teams Subscription 1,500
Copware Site License 300
Crossroads (e-cite/analytics) 17,900
Cybersecurity Phishing Simulation and Training 2,400
Docusign Subscription 24,000
IT Opts Management Software 16,000
Livescan maintenance 1,200
Microsoft 365 Subscription 44,228
Microsoft Visio 3,000
Mobile Devise management (MDM) 3,000
Pinole Municode 500
Realquest maintenance 9,000
Transunion 2,100
YouTube Premier subscriptions 336
Zoom Licenses (21 users, 4 webinar) 3,260
Total Professional/Administrative Services $ 1,047,086
43101 Communications $ 168,618 $ 159,700
AT&T voice service $ 18,000
Verizon cell service 71,400
VOIP Telecom Service 36,000
43105 Cable 2,500
43106 Citywide Internet Services 28,800
43106 Internet service for the Corp Yard 3,000
47102 Computer Equipment $ 196,952 $ 186,002
Conference Room/Lobby Monitors and Computers $ 11,452
City Hall Server Replacement 30,000
Firewall for City Hall 4,750
Firewall for WPCP/CY 2,300
Firewall for Public Safety 9,400
Network Infrastructure Upgrades 30,000
New WIFI AP's for City Hall 3,500
New WIFI Ap's for Senior Center 2,800
New WIFI Ap's for YC/PCTV 1,800
Panic Buttons/Security System 20,000
PC Replacement Equipment Fund 20,000
PC Replacement 25,000
Refresh EOC 25,000

INFORMATION SYSTEMS CHARGES FOR COMMUNICATION & TECHNOLOGY 46124 IS Charges for Communication & Technology $ (1,434,779) $ (1,448,343) Finance [100-115] $ (19,976)
General Government [100-117] (339,505)
Police Services [100-222] (443,506)
Police Dispatch [100-223] (86,730)
Public Works [100-341] (158,143)
Code Enforcement [100-465] (10,038)
Community Services [209-551] (69,860)
Planning [212-461] (6,555)
Development Services [212-462] (186,361)
Sewer WPCP [500-641] (52,689)
Sewer Collection (CY) [500-642] (42,692)
PCTV [505-119] (32,289)
76

Fiscal Year (FY) 2026/27 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 communicationsrelated 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 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. 77

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Manager
FY 2025/26 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 cerem 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 2026/27 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) Maintain PCTV’s on air status and coverage of Pinole Government meetings. Hire and train 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 Significant Special Projects for FY 2027/28 through FY 2030/31 Begin implementation of the PCTV Strategy, which will include:
oCommunity-focused service delivery model
oSponsorship Program
oVolunteer and Internship Programs
oFiscally sustainable programs and funding
oImproved access to community media and local government Facilitate the projector/screen replacement and camera in the council chambers.

Major Changes in FY 2026/27 Budget
78

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Manager
Position Summary
Position 2022/23 2023/24 2024/25 2025/26 2026/27
Cable Access Coordinator 1 1 1 1 1
Cable Access Technician 1 1 1 1 1
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
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 expanding viewership to internet streaming channels (such as Apple TV) and by providing high-definition and high-quality video production with newer equipment.

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. 79

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Manager CABLE ACCESS TV

EXPENDITURE SUMMARY
FY 2023/24 FY 2024/25 FY 2025/26 FY 2025/26 FY 2026/27 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-26
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
Cable Access Television Fund - 505 555,518 611,267 411,490 653,088 675,851 22,764 3% Total 555,518 611,267 411,490 653,088 675,851 22,764 3%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages -401 233,840 223,413 181,481 247,964 262,703 14,739 6% Overtime - 402 1,255 1,392 2,168 4,044 4,085 41 1%
Employee Benefits - 410 184,493 212,408 166,006 239,500 259,352 19,852 8% Total Personnel 419,589 437,213 349,654 491,508 526,140 34,632 7% Services and Supplies
Professional & Administrative Services - 42 4,724 8,963 16,454 40,451 41,830 1,379 3% Other Operating Expenses - 43 6,727 11,428 11,219 6,818 9,018 2,200 24% Materials & Supplies - 44 - - 84 350 350 - 0%
Total Services and Supplies 11,451 20,391 27,757 47,618 51,197 3,579 7% Capital Outlay
Asset Acquisition/Improvement - 47 2,075 97,612 328 49,355 36,805 (12,550) -34% Total Capital Outlay 2,075 97,612 328 49,355 36,805 (12,550) -34% Indirect Cost Allocations
Admin Credits - 46121 (157,411) - - - (5,280) (5,280) 0% Admin Debits - 46122 176,869 - 6,804 10,232 15,804 5,572 35% IS Charges - 46124 84,680 37,960 8,597 36,667 32,289 (4,378) -14% Legal Charges - 46126 - - - - - - 0%
General Liability Insurance -46201 18,266 18,091 18,351 17,708 18,897 1,189 6% Total Indirect Cost Allocations 122,404 56,050 33,751 64,607 61,710 (2,897) -5% Total 555,518 611,267 411,490 653,088 675,851 22,764 3%

EXPENDITURES BY PROGRAM
Cable Access Television 555,518 611,267 411,490 653,088 675,851 22,764 3% Total 555,518 611,267 411,490 653,088 675,851 22,764 3% [1] PEG funded

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 12,000 $ 8,000
PCTV tech Strategies and Development $ 8,000
42106 Software Maintenance $ 5,940 $ 5,940
Telvue subscription $ 5,940
80

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Manager
42107 Equipment Maintenance $ 3,516 $ 3,516
Equipment repair $ 422
Equipment repair parts 2,813
Loaner equipment 281
42108 Maintenance Structure/Imp $ 2,721 $ 3,900
Cleaning supplies $ 500
Elevator maintenance 2,600
HVAC maintenance 800
42201 Office Expense $ 520 $ 1,320
Drinking Water $ 500
Office supplies/expense 520
Water Cooler 300
4230X Travel and Training $ 6,373 $ 6,373
Alliance for Community Media Convention $ 5,467
NAB Convention for two employees -
Other Travel and Training 906
42514 Special Department Expense $ 9,380 $ 12,780
Closed Captioning $ 3,575
Misc. specialized supplies 1,191
Other special department expenses 4,014
WCAG and SB707 expenses 4,000
Total Professional/Administrative Services $ 41,830
4310X Utilities $ 5,517 $ 7,717
43103 Gas and Electric $ 5,002
43102 Water 515
43105 Cable 2,200
43201 Property Taxes $ 1,301 $ 1,301
$ 1,301
44301 Fuel $ 350 $ 350
47101 Equipment $47,350 $ 34,800
Mobile live broadcast system updates $ 15,800
Replace and pdate 2 high end 4K cameras 9,000
Studio Control room updates 5,000
Update field audio mixer 5,000
47103 Furniture $2,005 $ 2,005
Office desk chairs $ 605
Studio furniture 1,400
81

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Manager
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82

Fiscal Year (FY) 2026/27 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 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 FY 2025/26 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 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 Provide legal advice and representation to the City on development projects including multifamily 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 FY 2026/27 Special Projects
Assist with the negotiation of solid waste Franchise Agreement and related Prop 218 
Advise City Manager and City Council on options for City revenue measures. 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 multifamily 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 Significant Special Projects for FY 2027/28 through FY 2030/31 Continue to update the Pinole Municipal Code to comply with evolving legal requirements, best practices, and City Council directives.
83

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Attorney
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 2026/27 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 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.
84

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- City Attorney

CITY ATTORNEY BUDGET SUMMARY
FY 2023/24 FY 2024/25 FY 2025/26 FY 2025/26 FY 2026/27 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-26
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 229,817 397,701 416,756 305,965 368,340 62,375 17% Total 229,817 397,701 416,756 305,965 368,340 62,375 17%

EXPENDITURES BY CATEGORY
Legal Services
Attorney Services - 42102 662,442 612,278 540,840 598,565 616,520 17,955 3% Total Legal Services 662,442 612,278 540,840 598,565 616,520 17,955 3% Indirect Cost Allocations
Administrative Credits - 46121 (432,626) (214,577) (124,084) (292,600) (248,180) 44,420 -18% Total Indirect Cost Allocations (432,626) (214,577) (124,084) (292,600) (248,180) 44,420 -18% Total 229,817 397,701 416,756 305,965 368,340 62,375 17%

EXPENDITURES BY PROGRAM
City Attorney - 114 229,817 397,701 416,756 305,965 368,340 62,375 17% Total 229,817 397,701 416,756 305,965 368,340 62,375 17%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42102 Attorney Services - General Fund $ 598,565 $ 616,520 General legal services for FY 2026/27 $616,520
85

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- City Attorney
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86

Fiscal Year (FY) Operating and Capital Budget
Department Budgets-City Clerk
●Revamped the Citywide Records Management program including adopting an updated retention schedule

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 2025/26 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) ●Implemented online filing system for financial disclosure forms required by the FPPC (Campaign and Code-Designated Filers)
●Improved recruitment tools for Boards & Commissions
●Created and delivered training program for Commission staff liaisons and Commissioners ●Implemented new City-wide Retention Schedule and worked with all departments to improve records practices ●Facilitated a citywide records management event focused on organizing files and destruction of outdated records in ●
Updated City Clerk Department administrative policies and procedures ●Oversaw and facilitated response to city-wide public records requests ●
Conducted recruitment process for various City advisory commissions and regional bodies ●Maintained the City Council legislative record including processing of 99 resolutions, 6 ordinances and 59 proclamations FY 2026/27 Key Priorities and Projects
Improve citywide electronic records management
Work with IT to improve model used for internal staff shared records, Intranet pages, and implement new model citywide Develop and provide ongoing training to staff on all records management policies and tools Significant Special Projects for FY 2027/28 through FY 2030/31 Improve City-wide Records Management Program by working with departments to assess needs, digitize records, and improve retention and destruction practices
87

Fiscal Year (FY) Operating and Capital Budget
Department Budgets-City Clerk
Position 2022/23 2023/24 2024/25 2025/26 2026/27
City Clerk 1 1 1 1 1
Deputy City Clerk 1 1 1 1 1
Administrative Assistant 1 1 1 1 1
Total 3 3 3 3 3
Position Summary
Major Changes in FY 2026/27 Budget
The City Clerk budget for FY 2026/27 does not include any significant changes relative to the FY 2025/26 budget. 88

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Clerk

CITY CLERK BUDGET SUMMARY
FY 2023/24 FY 2024/25 FY 2025/26 FY 2025/26 FY 2026/27 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-26
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 615,496 748,427 559,520 733,045 845,035 111,990 13% Total 615,496 748,427 559,520 733,045 845,035 111,990 13%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 388,219 416,966 312,174 409,363 432,041 22,678 5% Employee Benefits- 410 174,302 208,180 163,115 209,258 295,882 86,624 29% Total Personnel 562,521 625,145 475,289 618,621 727,923 109,302 15% Services and Supplies
Professional &Administrative Services - 42 45,736 92,346 51,630 84,060 84,560 500 1% Other Operating Expenses - 43 2,415 2,561 1,567 1,600 1,950 350 18% Total Services and Supplies 48,151 94,907 53,196 85,660 86,510 850 1% Capital Outlay
Asset Acquisition/Improvement - 47 15,627 - - - - - 0%
Total Capital Outlay 15,627 - - - - - 0%
Indirect Cost Allocations
Admin Credits - 46121 (40,999) - - - - - 0%
Admin Debits - 46122 - - - - - - 0%
General Liability Insurance - 46201 30,194 28,375 31,035 28,764 30,602 1,838 6% Total Internal Cost Allocations (10,804) 28,375 31,035 28,764 30,602 1,838 6% Total 615,496 748,427 559,520 733,045 845,035 111,990 13%

EXPENDITURES BY PROGRAM
City Clerk - 112 615,496 748,427 559,520 733,045 845,035 111,990 13% Total 615,496 748,427 559,520 733,045 845,035 111,990 13% 89

Fiscal Year (FY) 2026/27 Operating and Capital Budget
MAJOR NON-PERSONNEL EXPENSE DETAILS Department Budgets-City Clerk FY 2025/26 FY 2026/27
42101 Professional Services $ 40,350 $ 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 $ 12,225 $ 12,725
CCAC Annual Conference (2) $ 1,050
City Clerk's New Law/Election Seminar/Misc. Training (2) 2,400 IIMC Annual Conference 675
Regional Trainings (CCAC) (4) 500
Technical Training for Clerks 1,500
42302 Travel expense/Mileage 6,000
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 $ 28,500 $ 28,500
Boards & Commissions Recognition Event $ 3,500
Election 22,500
Public Notices 2,500
Total Professional/Administrative Services $ 84,560
4310X Utilities $ 1,950 $ 1,950
Gas/Electric $ 1,800
Water 150
90

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Finance

FINANCE
Mission
The mission of the Finance Department is to oversee the overall financial management of the City. Its core function is to safeguard the financial position by providing the City Council, City Management, staff, and the public with financial information necessary to support sound financial decision-making and to ensure appropriate procedures are in place to protect the City’s financial assets. This mission is carried out through the timely and effective preparation of the Annual Comprehensive Financial Report, Budget, quarterly financial and investment reports, and the implementation of adequate financial controls.

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

FY 2025/26 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) 
Adopted annual budget by June 30th
Coordinated formal dissolution of the Successor Agency and closed the Fund 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 Developed and published the financial transparency dashboard Strategic Plan Strategies
Assisted with identifying and analyzing potential revenue generating opportunities Assist with developing a long-term approach to funding infrastructure improvements FY 2026/27 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) Coordinated selection of a consultant to conduct polling for potential ballot measures and presenting results
Completed the draft comprehensive accounting manual
Implement automated accounts payable process
Strategic Plan Strategies
91

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Finance
Position 2022/23 2023/24 2024/25 2025/26 2026/27
Finance Director 1 1 1 1 1
Accountant 1 1 1 1 1
Accounting Specialist 1 1 1 1 1
Accounting Technician, PT 0.48 0 0 0 0
Administrative Assistant 0 0.75 0.75 1 1
Total 3.48 3.75 3.75 4 4
Major Changes in FY 2026/27 Budget
There are no major changes for FY 2026/27
Position Summary
Significant Special Projects for FY 2027/28 through FY 2030/31 Continue implementing long-term fiscal sustainability measures 92

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Finance

FINANCE BUDGET SUMMARY
FY 2023/24 FY 2024/25 FY 2025/26 FY 2025/26 FY 2026/27 Prop to Rev Prop to Rev Actual Actual Actual Thru
Mar-26
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 956,068 1,023,243 818,701 1,053,844 1,035,425 (18,419) -2% Measure S 2006 - 105 377 60 5,869 2,450 2,450 - 0%
Measure S 2014 - 106 977 1,260 6,463 2,450 2,450 - 0%
Measure S 2014 - 107 - - 900 - - - 0%
Pension Fund - 700 75,241 71,694 47,004 65,000 65,000 - 0% Total 1,032,662 1,096,257 878,937 1,123,744 1,105,325 (18,419) -2%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 465,866 517,235 464,200 593,278 644,800 51,522 8% Overtime - 402 1,062 - 1,212 2,500 2,652 152 6%
Employee Benefits - 410 189,256 228,911 262,649 345,337 391,443 46,106 12% Total Personnel 656,184 746,147 728,061 941,115 1,038,895 97,780 9% Services and Supplies
Professional & Administrative Services - 42 343,209 297,813 197,451 256,695 184,820 (71,875) -39% Other Operating Expenses - 43 6,091 6,462 3,959 5,500 6,050 550 9% Total Services and Supplies 349,300 304,275 201,410 262,195 190,870 (71,325) -37% Capital Outlay
Asset Acquisition/Improvement - 47 487 - - - - - 0%
Total Capital Outlay 487 - - - - - 0%
Indirect Cost Allocations
Admin Credits - 46121 (180,003) (131,130) (106,808) (139,450) (188,756) (49,306) 26% Admin Debits - 46122 126,931 121,545 - - - - 0%
Information Systems (IS) Charges - 46124 30,764 16,279 5,739 9,033 9,476 443 5% Legal Charges - 46126 12,854 4,581 5,962 10,000 10,000 - 0% Insurance General Liability - 46201 36,144 34,560 43,673 40,851 44,840 3,989 9% Total Indirect Cost Allocations 26,691 45,835 (51,434) (79,566) (124,440) (44,874) 36% Total 1,032,662 1,096,257 878,037 1,123,744 1,105,325 (18,419) -2%

EXPENDITURES BY PROGRAM
Finance - 115 1,032,662 1,096,257 878,037 1,123,744 1,105,325 (18,419) -2% Total 1,032,662 1,096,257 878,037 1,123,744 1,105,325 (18,419) -2%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 138,505 $ 75,805
Auditing services $ 45,000
Brinks Armored Car service 4,200
CA Municipal Statistics (ACFR schedule) 500
GASB 68 PERS Reports 1,750
HDL Property Tax Analysis 9,350
HDL Sales Tax Analysis 7,500
OPEB Valuation Report 2,000
Preparation of State Controller's reports 5,505
93

Fiscal Year (FY) 2026/27 Operating and Capital Budget
42201 Office Expense $ 7,580 $ 8,505 Department Budgets-Finance Check stock $ 2,200
Miscellaneous office expenses 2,500
Paper folding machine for mass mailing 800
Printing services 1,680
Year-end tax forms 1,325
42203 Shipping & Mailing $ 5,000 $ 3,000
Mass mailing $ 3,000
4230x Travel and Training $ 2,100 $ 4,000
Staff training $ 4,000
-
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 $ 1,995
GovInvest labor module $ -
Long-term financial forecast model 1,995
42514 Special Department Expense $ 655 $ 655
GFOA ACFR review and certification $ 505
CSMFO budget review and award 150
Total Professional/Administrative Services $ 114,920
4310X Utilities $ 5,500 $ 6,050
43102 Water $ 550
43103 Electricity & Power 5,500
MEASURE S - 2006 FUND - 105
42101 Professional Services $ 2,450 $ 2,450
Measure S Audit (105) $ 1,200
Sales Tax Analysis 1,250
MEASURE S - 2014 FUND - 106
42101 Professional Services $ 2,450 $ 2,450
Measure S Audit (106) $ 1,200
Sales Tax Analysis 1,250
PENSION FUND - 700
42501 Bank Fees $ 65,000 $ 65,000
Bank fees $ 65,000
94

Fiscal Year (FY) 2026/27 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.
95

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Human Resources
FY 2025/26 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) Conducted approximately 33 recruitments – 15% increase from FY 2024/25; reviewed over 1450 Conducted three (3) classification studies through job analysis. Updated/Created seven (7) classification specifications. Facilitated the executive search recruitment efforts and onboarding for the City Manager. Facilitated six (6) workplace investigations.
Initiated labor negotiations for successor memorandums of understanding for two bargaining un Implemented an online new employee orientation/onboarding platform. Updated Proper Utilization of Independent Contractors Administrative Policy. Planned, coordinated, and facilitated numerous events for the City’s Public Service Employee Recognition Week.
Planned, coordinated, and facilitated numerous wellness events and workshops for City staff. 
Onboarded and trained new Human Resources Technician.

Strategic Plan Strategies

Continued implementation of the City’s Employee Talent Management Plan in accordance with the City’s Strategic Plan.

FY 2026/27 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) Implement successor memorandums of understanding for three bargaining units and one unrep 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 polic Strategic Plan Strategies
Implement the recommendations of the Communication and Engagement Plan relative to employees.
96

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Human Resources
Position 2022/23 2023/24 2024/25 2025/26 2026/27
Human Resources Director 1 1 1 1 1
Human Resources Analyst 1 1 1 1 1
Human Resources Technician 1 1 1 0 1
Human Resources Specialist 0 0 0 1 0
Administrative Assistant 0 0.05 0.05 0 0
Total 3 3.05 3.05 3 3
Significant Special Projects for FY 2027/28 through FY 2030/31 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.

Position Summary
Major Changes in FY 2026/27 Budget
The Human Resources Department budget for FY 2026/27 does not include any significant changes relative to the FY 2025/26 budget.
97

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Human Resources

HUMAN RESOURCES BUDGET SUMMARY
FY 2023/24 FY 2024/25 FY 2025/26 FY 2025/26 FY 2026/27 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-26
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 831,985 955,950 685,170 979,223 1,012,931 33,708 3% Total 831,985 955,950 685,170 979,223 1,012,931 33,708 3%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 434,041 461,024 358,416 468,716 491,130 22,414 5% Overtime - 402 552 527 - 500 500 - 0%
Employee Benefits - 410 210,646 246,063 190,554 268,676 260,316 (8,360) -3% Total Personnel 645,239 707,614 548,970 737,892 751,946 14,054 2% Services and Supplies
Professional & Administrative Services - 42 169,576 247,713 120,808 214,145 234,007 19,862 8% Other Operating Expenses - 43 1,800 1,910 1,172 1,750 1,750 - 0% Total Services and Supplies 171,375 249,624 121,980 215,895 235,757 19,862 8% Capital Outlay
Asset Acquisition/Improvement - 47 317 728 - - - - 0%
Total Capital Outlay 317 728 - - - - 0%
Indirect Cost Allocations
Administrative Credits - 46121 (61,330) (69,519) (54,943) (77,028) (78,575) (1,547) 2% Administrative Debits - 46122 8,462 8,103 - - - - 0%
Legal Charges - 46126 32,879 27,650 33,531 30,000 30,000 - 0% General Liability Insurance - 46201 35,043 31,751 35,632 72,464 73,803 1,339 2% Total Indirect Cost Allocations 15,055 (2,016) 14,219 25,436 25,228 (208) -1% Total 831,985 955,950 685,170 979,223 1,012,931 33,708 3%

EXPENDITURES BY PROGRAM
Human Resources - 116 831,985 955,950 685,170 979,223 1,012,931 33,708 3% Total 831,985 955,950 685,170 979,223 1,012,931 33,708 3% 98

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Human Resources

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 96,420 $ 97,472
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 8,488
Employee Benefits Broker 25,000
HRA (Retiree Medical) Admin Fees 1,000
Labor negotiator (IEDA) 27,584
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 $ 10,000 $ 40,000
Burke, Williams, Sorensen (ERMA) $ 30,000
Employment Law Advisement (LCW) 5,000
Tax and Employee Benefit Advisement 5,000
42110 Fingerprinting $ 3,000 $ 3,000
Fingerprinting/DOJ/FBI $ 3,000
42201 Office Expense $ 1,000 $ 1,000
Miscellaneous Office Supplies $1,000
4230X Travel and Training $ 34,135 $ 34,398
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 9,018
Leadership Academy 2,500
Mileage: NorCal, MMANC, CalPELRA (2), LCW (4) 3,680
Meal Allowance: NorCal, MMANC, CalPELRA (2), LCW (4) 200 42401 Memberships $ 700 $ 2,200
CalPELRA $ 1,500
MMANC 200
SHRM 500
42504 Recruitment Cost $ 26,815 $ 13,500
Recruitment Advertising $ 3,000
Recruitment Exams/Testing 10,500
42506 Bond $ 200 $ 200
Bond $ 200
42510 Software Purchases $ 12,000 $ 12,000
Compensation Survey & Analysis Software GovInvest $ 12,000 42514 Special Department Expense $ 29,875 $ 30,237
Annual Public Service Employee Appreciation $ 4,867
Condolence Flowers/Donations (20) 3,000
Employee Polos (110) 6,270
Employee Wellness/Safety Fair/BBQ 2,300
99

Fiscal Year (FY) 2026/27 Operating and Capital Budget
MPA Wellness Premium 10,800 Department Budgets-Human Resources Quarterly Employee Engagement Events (4) 2,000
Years of Service Plaques 1,000
Total Professional/Administrative Services $ 222,007
4310X Utilities $ 1,750 $ 1,750
43103 Gas/Electric $ 1,600
43102 Water 150
100

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Police
POLICE
The Police Department is comprised of the following divisions (referred to as “bureaus”):
•Operations
•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 include the Patrol Division, the Criminal Investigations Division, and specialty units such as the Traffic Unit, K9 Unit, UAS (drone) Unit, Community Services Officers, and Crime Scene Investigation.
Support Services provides administrative and operational support, including front counter services, crime prevention outreach, evidence management, training, and fleet and equipment maintenance.
The West Bay Communications Center (WBCC) offers police dispatch services for the Cities of Pinole, Hercules, and San Pablo. These cities share dispatch costs based on a usage-based cost allocation formula. The dispatch center is housed in the Pinole Police Department, and dispatch staff are employees of the City of Pinole.

FY 2025/26 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) Expanded the department’s in-house training instructor cadre, increasing training availability while reducing reliance on outside vendors and lowering POST training costs. Ongoing participation in regional public safety coordination efforts with neighboring jurisdictions and Contra Costa County agencies.
Enhanced the department’s drone program with the purchase of two indoor drones. Added AXON fleet cameras to all patrol vehicles for increased transparency. Brought the Community of Pinole innovative and progressive engagement opportunities.
Continued our community outreach efforts with a special Halloween-themed event, which was our largest and best attended to date, and Project HOPE-Homeless Intervention.
Reimplemented the Traffic Officer special assignment.
101

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Police
Contracted with Contra Costa County’s Coordinated Outreach Referral and Engagement (CORE) services for field outreach for housing and connection to community resources.

FY 2026/27 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) 
Continue to enhance training capacity to meet the industry’s best standards. Improve retention and recruitment efforts to attract and retain the new generational workforce.
Bolster existing community outreach events and broaden the program with new opportunities.
Maintain an ongoing contract with CORE to ensure our unsheltered population has access to community-based resources and referrals.

Expand the UAS (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. Modify Police Department fees to align with industry standards. Prioritize applications for grant funding opportunities to supplement the operating budget for equipment, training, and personnel costs.
Organize and manage three grants awarded in FY 25-26 that focused on traffic safety, marijuana impairment, and firearms safety.
Review and analyze the implementation of law enforcement technologies for efficient and effective operations, including data collection/analysis and crime prevention.

Strategic Plan Strategies
Update and finalize the Emergency Operations Plan (EOP). Stand up a working Emergency Operations Center (EOC).
Implement a CERT program.

Significant Special Projects for FY 2027/28 through FY 2030/31 Prioritize effective 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 in coordination with the California Office of Emergency Services (CalOES).
Complete the second phase of the facility rehabilitation of the Public Safety Building. 102

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Police
Position 2022/23 2023/24 2024/25 2025/26 2026/27
Police Chief 1 1 1 1 1
Police Commander 2 2 2 2 2
Police Sergeant 7 7 6 6 6
Police Officer 20 20 19 19 19
Administrative Assistant 1 1 1 1 1
Community Safety Specialist 1 1 1 1 1
Community Services Officer 2 2 2 2 2
Crossing Guards, part-time/temporary 0.25 0.25 0.25 0.25 0.25 Dispatcher 10 10 10.25 10.25 10.25
Lead Dispatcher 2 2 2 2 2
Police Property Specialist 1 1 1 1 1
Police Records Specialist 2 2 2 2 2
Total 49.25 49.25 46.5 47.5 47.5
Major Changes in FY 2026/27 Budget
Position Summary
There are two notable changes in the FY 2026/27 budget relative to the FY 2025/26 budget:
A multi-year, scalable project to replace portable police radios at a total cost of $405,000.
Additional funding of $1,630,505 over five years to lease the Police Department vehicle fleet. This project is scalable down to $1,062,623.20 over five years to lease patrol vehicles only.
103

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Police

POLICE BUDGET SUMMARY
FY 2023/24 FY 2024/25 FY 2025/26 FY 2025/26 FY 2026/27 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-26
Revised
Budget
Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 10,268,023 10,950,655 6,747,999 10,033,426 10,196,027 162,602 2% Measure S 2006 - 105 1,252,499 962,070 795,994 845,720 905,710 59,990 7% Measure S 2014 - 106 141,984 115,617 17,122 127,055 139,250 12,195 9% Measure I Fund - 107 - 3,200 1,179,098 1,752,454 2,063,537 311,083 0% Equipment Reserve Fund - 160 - - - 89,819 - (89,819) 0% Public Safety Augmentation Fund - 203 462,287 466,627 440,272 613,388 288,663 (324,725) -112% Police Grants Fund - 204 - - 56,960 - 282,619 282,619 100% Traffic Safety Fund - 205 13,457 15,566 8,820 22,191 22,452 - 0% Supplemental Law Enforcement Services Fund - 206 326,357 253,148 149,814 303,281 308,208 4,927 2% Asset Seizure Adjudicated Fund - 225 19,114 - - 19,268 19,268 - 0% Total 12,483,720 12,766,882 9,396,079 13,806,602 14,225,735 419,133 3%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 6,071,251 6,035,604 4,360,800 6,527,960 6,538,507 10,547 0% Overtime - 402 607,756 782,289 569,698 501,514 584,731 83,217 14% Employee Benefits - 410 3,644,299 3,943,700 3,047,209 4,512,302 4,778,693 266,391 6% Total Personnel 10,323,306 10,761,594 7,977,707 11,541,776 11,901,931 360,155 3% Services and Supplies
Professional & Administrative Services - 42 718,499 643,086 491,621 654,094 603,275 (50,819) -8% Other Operating Expenses - 43 126,635 120,578 76,992 98,250 98,250 - 0% Materials & Supplies - 44 109,969 103,165 54,188 87,000 87,000 - 0% Total Services and Supplies 955,103 866,828 622,801 839,344 788,525 (50,819) -6% Capital Outlay
Asset Acquisition/Improvement - 47 298,009 145,831 144,192 413,495 386,047 (27,448) -7% Total Capital Outlay 298,009 145,831 144,192 413,495 386,047 (27,448) -7% Debt Service
Debt Principal and interest - 48 20,329 20,248 - - - - 0% Total Debt Service 20,329 20,248 - - - - 0%
Indirect Cost Allocations
Administrative Credits - 46 (639,879) (720,380) (619,613) (776,147) (997,246) (221,099) 22% Administrative Debits - 46 639,879 720,380 677,014 845,724 1,104,715 258,991 23% IS Charges - 46 398,846 413,664 120,471 439,841 530,236 90,395 17% Legal Charges - 46 34,225 38,192 15,356 20,000 20,000 - 0% General Liability Insurance - 46 453,901 520,525 458,150 482,569 491,527 8,958 2% Total Indirect Cost Allocations 886,972 972,381 651,378 1,011,987 1,149,232 137,245 12% Total 12,483,720 12,766,882 9,396,079 13,806,602 14,225,735 419,133 3%

EXPENDITURES BY PROGRAM
Police Operations - 221 8,008,175 8,355,052 6,224,983 9,144,469 8,607,902 - 0% Police Support Services -222 1,637,414 1,514,904 1,007,939 1,595,890 2,224,114 - 0% Police West Bay Communications Center - 223 2,498,316 2,628,213 1,947,563 2,740,771 2,780,439 39,669 1% Police Grants Program - 227 339,814 268,714 215,594 325,472 613,279 287,807 47% Total 12,483,720 12,766,882 9,396,079 13,806,602 14,225,735 419,133 3% 104