Agenda packet — Pinole City Council, June 23, 2026 (part 2 of 2)

Fiscal Year (FY) 2026/27 Operating and Capital Budget
FY 2025/26 FY 2026/27 Department Budgets-Public Works
42101 Professional Services $ 25,000 $ 29,000
General engineering services $ 25,000
PCTV quarterly TAPS subcommittee meeting 4,000
42107 Equipment Maintenance $ 3,000 $ 3,000
Maintenance of office equipment. $ 3,000
42201 Office Expense $ 2,500 $ 2,500
General office supplies $ 2,500
4230X Travel and Training $ 6,750 $ 6,750
Conference Registration $ 3,000
42302 Mileage Air & Hotel 3,000
42303 Meal Allowance 750
42401 Memberships $ 1,200 $ 1,200
American Public Works Association (APWA) $ 225
Professional License Renewal 975
42504 Recruitment Costs $ - $ 3,690
$ 3,690
42506 Bonds $ 175 $ 175
$ 175
42510 Software Purchase $ 18,000 $ 5,000
GoGov or Similar $ 5,000
42515 Special Events $ 2,500 $ 2,500
Coastal Cleanup $ 2,000
Dumpster Day 500
Total Professional/Administrative Services $ 53,815
47103 Furniture $ 2,500 $ -
Furniture $ -
Measure S-2014 Fund - 106
42101 Professional Services $ 75,000 $ 25,000
On-call consultants for capital projects $ 25,000
MEASURE J FUND - 215
4310X Utilities $ 4,400 $ 4,400
43101 Telephone $ 4,000
43103 Electricity & Power 400
132

Page 165 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
GENERAL FUND - 100 Department Budgets-Public Works
PUBLIC WORKS - FACILITY MAINTENANCE - 343

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
Personnel
Salaries & Wages - 401 707,567 774,830 657,097 764,739 795,258 30,519 4% Overtime - 402 22,890 48,556 24,013 495 2,267 1,772 78% Employee Benefits - 410 462,431 547,871 479,517 555,194 611,480 56,286 9% Total Salary & Benefits 1,192,888 1,371,257 1,160,627 1,320,428 1,409,005 88,577 6% Services and Supplies
Professional & Administrative Services - 42 170,687 180,967 118,647 166,700 142,250 (24,450) -17% Other Operating Expenses - 43 53,507 60,770 32,590 53,000 50,000 (3,000) -6% Materials & Supplies - 44 81,153 75,156 54,898 73,200 78,200 5,000 6% Total Services and Supplies 305,347 316,893 206,135 292,900 270,450 (22,450) -8% Capital Outlay
Asset Acquisition/Improvement - 47* 27,213 5,860 - 12,000 - (12,000) -100% Total Capital Outlay 27,213 5,860 - 12,000 - (12,000) -100% Indirect Cost Allocations
Administrative Credits - 46121 (823,661) (926,045) (755,513) (963,768) (1,024,005) (60,237) 6% Administrative Debits - 46122 - - - - - - 0%
Legal Charges 46126 165 132 - - - - 0%
General Liability Insurance - 46201 58,187 53,775 57,701 53,770 58,272 4,502 8% Total Indirect Cost Allocations (765,309) (872,138) (697,812) (909,998) (965,733) (55,735) 6% Total 760,139 821,871 668,950 715,330 713,722 (1,608) 0% MEASURE S - 2014 FUND - 106
Professional & Administrative Services - 42 86,149 7,420 1,424 0 0 - 0% Administrative Debits - 46122 66,613 97,291 79,633 99,260 62,366 (36,894) -59% Asset Acquisition/Improvement - 47* 261,033 300,648 - 75,000 - (75,000) -100% Total Measure S - 2014 Fund 413,795 405,359 81,057 174,260 62,366 (111,894) -179% RESTRICTED REAL ESTATE MAINTENANCE FUND - 201
Professional & Administrative Services - 42 7,238 10,417 7,591 10,000 10,000 - 0% Other Operating Expenses - 43 7,570 6,811 4,217 11,000 11,000 - 0% Legal Charges - 46126 - - - 5,000 5,000 - 0%
Total Restricted Real Estate Maint. 14,808 17,228 11,807 26,000 26,000 - 0% MEASURE J FUND - 215
Legal Charges - 46126 - - - 2,000 2,000 - 0%
Total Measure J Fund - 215 - - - 2,000 2,000 - 0%
GROWTH IMPACT FUND - 276
Asset Acquisition/Improvement - 47 - 220,000 237,598 1,236,000 - (1,236,000) -100% Total Growth Impact Fund 276 - 220,000 237,598 1,236,000 - (1,236,000) -100% PUBLIC FACILITIES FUND - 324
Asset Acquisition/Improvement - 47 - - 32 502,000 - (502,000) -100% Total Public Facilities Fund - - 32 502,000 - (502,000) -100% *See CIP

MAJOR NON-PERSONNEL EXPENSE DETAILS
133

Page 166 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
FY 2025/26 FY 2026/27 Department Budgets-Public Works
42101 Professional Services $ 3,500 $ 2,500
EBRCSA Professional Support $ 2,500
42107 Equipment Maintenance $ 40,000 $ 40,000
Vehicle maintenance and repair $ 40,000
42108 Maintenance/Structure Imp $ 87,000 $ 76,000
City Hall improvements to planting/landscaping $ 20,000 Elevator maintenance 800
Heating and air repair 16,000
Janitorial service and supplies 13,000
Landscape maintenance 3,000
Lighting supplies 500
Misc. hardware and maintenance 1,000
Pest control and weed control 10,700
Public facilities deferred maintenance 11,000
42201 Office Expense $ 5,000 $ -
$ -
4230X Travel and Training $ 16,750 $ 16,750
Technical training $ 15,000
Mileage, Air & Hotel 1,500
Meal Allowance 250
42401 Memberships $ 750 $ 1,000
M.S.A. (Maintenance Superintendents Association) $ 1,000 42511 Equipment Rental $ 10,000 $ 5,000
This is used to rent infrequently used equipment. $ 5,000 42513 Rent $ 2,700 $ -
Tennent Ave Parking lot. 401-142-012 (AT&T) $ -
42514 Special Department Expense $ 1,000 $ 1,000
$ 1,000
Total Professional/Administrative Services $ 142,250
4310X Utilities $ 49,000 $ 50,000
Gas/Electricity $ 34,500
Water 15,500
43201 Property Tax $ 4,000 $ -
44301 Fuel $ 8,200 $ 8,200
44306 Maintenance Supplies $ 45,000 $ 50,000
44410 Safety Clothing $ 20,000 $ 20,000
The worker classifications in this division are supplied: $ 20,000 Uniforms, coveralls, and foul weather gear
47101 Equipment $ 12,000 $ -
Miscellaneous Equipment $ -
134

Page 167 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Public Works
MEASURE S - 2014 FUND - 105
47201 Improvements $ - $ -
FA1901 Senior Center Auxiliary Parking Lot $ -
MEASURE S - 2014 FUND - 106
47201 Improvements/Building $ 75,000 $ -
FA1702 Citywide Roof Repairs and Replacement $ -
FA2601 Corporation Yard Improvement Project -
FA2501 Zero-Emission Vehicle/EV Charging Infrastructure - RESTRICTED REAL ESTATE MAINTENANCE FUND - 201
42108 Maintenance/Structure Imp $ 10,000 $ 10,000
Materials to maintain facilities owned by the $ 10,000
former Redevelopment Agency.
4310X Utilities $ 11,000 $ 11,000
Gas/Electricity $ 5,000
Water 6,000
MEASURE J FUND - 215
47202 Improvements/Landscape-Medians $ 2,000 $ 2,000
Sign Replacement Program $ 2,000
GROWTH IMPACT FUND - 276
47201 Improvements/Building $ 1,236,000 $ -
FA2401 Tiny Tots Flooring and Painting $ -
FA1702 Citywide Roof Repairs and Replacement 0
FA1703 City Hall Modernization 0
FA2202 Senior Center Modernization 0
FA2501 EV Charging Infrastructure 0
FA2502 Upgrade of City Pools 0
PUBLIC FACILITIES FUND - 324
47201 Improvements/Building $ 502,000 $ -
FA1702 Citywide Roof Repairs and Replacement $ -
FA2302 Plum St. Parking Lot Improvements -
135

Page 168 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
STORM WATER FUND - 207 Department Budgets-Public Works
PUBLIC WORKS - National Pollution Discharge Elimination Systems (NPDES) STORM WATER - 344

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
Services and Supplies
Professional & Administrative Services - 42 77,555 153,633 48,433 71,000 71,000 - 0% Other Operating Expenses - 43 - - - - - - 0%
Materials & Supplies - 44 11,369 21,783 14,543 8,800 8,800 - 0% Total Services and Supplies 88,924 175,417 62,976 79,800 79,800 - 0% Indirect Cost Allocations
Administrative Debits - 46122 261,178 256,353 215,264 291,750 273,074 (18,676) -7% Legal Charges - 46126 - 3,626 252 6,000 6,000 - 0%
Total Indirect Cost Allocations 261,178 259,978 215,516 297,750 279,074 (18,676) -7% Total 350,102 435,395 278,492 377,550 358,874 (18,676) -5% MEASURE S-2014 FUND - 106
Professional & Administrative Services - 42 86,726 128,590 12,634 273,937 - (273,937) -100% Asset Acquisition/Improvement - 47* 338,025 4,560 115,135 270,000 - (270,000) -100% Total Measure S-2014 424,751 133,150 127,769 543,937 - (543,937) -100% Growth Impact Fund - 276
Asset Acquisition/Improvement - 47* 57,982 - - - - - 0% Total Growth Impact Fund - 276 57,982 - - - - - 0%
*See CIP

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 15,000 $ 15,000
Contract support for Clean Water and NPDES $ 5,000
Support for MRP 3.0 10,000
42107 Equipment Maintenance $ 20,000 $ 20,000
Storm drain, trash capture, street sweeper $ 20,000
42108 Building Structure Maintenance $ 15,000 $ 15,000
Trash capture devices $ 5,000
Lumber and supplies 10,000
4220X Office Expenses $ 1,000 $ 1,000
42201 Miscellaneous office expenses $ 500
42202 Printing and Binding 500
42514 Special Departmental Expense $ 20,000 $ 20,000
Storm Event Sand Pile $ 8,000
NPDES Annual Permit 12,000
Total Professional/Administrative Services $ 71,000
136

Page 169 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Public Works
44301 Fuel $ 8,000 $ 8,000
44410 Safety Clothing $ 800 $ 800
MEASURE S-2014 FUND - 106
42101 Professional Services $ 273,937 $ -
IN1703 Storm Drainage Master Plan $ -
47206 Improvements/Storm Drains $ 270,000 $ -
SW2401 Storm Drain Creek Discharge $ -
SW2501 Stormwater Upgrade & Trash Capture -
Growth Impact Fund 276
47206 Improvements/Storm Drains $ - $ -
SW1901 Hazel Street Gap Closure (sunnyview) $ -
137

Page 170 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
GENERAL FUND - 100 Department Budgets-Public Works
PUBLIC WORKS - PARK MAINTENANCE - 345

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
Services and Supplies
Professional & Administrative Services - 42 123,406 177,952 - - - - 0% Other Operating Expenses - 43 102,495 133,827 - - - - 0% Materials & Supplies - 44 23,665 32,365 267 - - - 0%
Total Services and Supplies 249,566 344,144 267 - - - 0% Capital Outlay
Asset Acquisition/Improvement - 47* 1,283 (2,216) - - - - 0% Total Capital Outlay 1,283 (2,216) - - - - 0%
Indirect Cost Allocations
Administrative Debits - 46122 107,958 116,314 - - - - 0% Legal Charges - 46126 - - - - - - 0%
General Liability Insurance - 46201 - 26,850 - - - - 0% Total Indirect Cost Allocations 107,958 143,164 - - - - 0% Total 358,808 485,092 267 - - - 0%
MEASURE S-2014 FUND - 106
Professional & Administrative Services - 42 - 2,979 - - - - 0% Legal Services - 46126 78,967 - - - - - 0%
Asset Acquisition/Improvement - 47* 437,097 24,670 20,250 110,000 105,000 (5,000) -5% Total Measure S-2014 Fund - 106 516,063 27,649 20,250 110,000 105,000 (5,000) -5% Growth Impact Fund - 276
Asset Acquisition/Improvement - 47 - - 8,200 1,100,000 - (1,100,000) -100% Total Growth Impact Fund - - 8,200 1,100,000 - (1,100,000) -100% PV PARK CARETAKER FUND - 317
Salaries & Wages - 401 - - - 11,960 11,960 - 0%
Employee Benefits - 410 - - - 1,686 1,716 30 2%
Professional & Administrative Services - 42 - - - - - - 0% Other Operating Expenses -43 - - - 503 503 - 0%
General Liability Insurance - 46201 - - - 840 874 34 4% Total PV Park Caretaker Fund - 317 - - - 14,989 15,053 64 0% Park Grants (Measure WW) - 327
Asset Acquisition/Improvement - 47* 183 - - - - - 0%
Total Park Grants Fund - 327 183 - - - - - 0%
*See CIP
EQUIPMENT RESERVE FUND - 160
Asset Acquisition/Improvement - 47 13,099 69,950 - 80,000 80,000 - 0% Total Equipment Reserve Fund - 160 13,099 69,950 - 80,000 80,000 - 0% 138

Page 171 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Public Works
MEASURE I FUND - 107
Professional & Administrative Services - 42 - - 95,071 134,000 94,000 (40,000) -43% Other Operating Expenses - 43 - - 78,939 103,156 103,156 - 0% Materials & Supplies - 44 - - 35,497 500 25,500 25,000 98% Administrative Debits - 46122 - - 95,333 118,600 118,579 (21) 0% Administrative Credits - 46127 - - - - (19,250) (19,250) 100% Total Measure I Fund - 107 - - 304,840 356,256 321,985 (34,271) -11%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42107 Equipment Maintenance $ - $ - *
Off road equipment maintenance $ -
42108 Maintenance/Structure Imp $ - $ - *
Park Maintenance $ -
Tennis Court Maintenance
42401 Memberships $ - $ - *
CAPCA (California Agricultural Production $ -
42511 Equipment Rental $ - $ - *
Cost to rent infrequently used equipment. $ -
Total Professional/Administrative Services $ -
4310X Utilities $ - $ - *
Gas/Electricity $ -
Water 0
43201 Property Tax $ - $ - *
44301 Fuel $ - $ - *
*Expenditures moved to Measure I fund 107 commencing FY2025/26 MEASURE S-2014 FUND - 106
47103 FF&E/Furniture $ 5,000 $ -
Annual Bench/Table repairs & Replacement $ -
47203 Improvements/Parks $ 105,000 $ 105,000
Annual Resod at two parks $ 10,000
Public Tree Maintenance 45,000
Replace Chips/Rubber Matting at various Parks 50,000
Growth Impact Fund - 276
47203 Improvements/Parks $ 1,100,000 $ -
Dog Park Renovations $ -
PA1901 Pinole Valley Park Soccer Field 0
PA2202 Skate Park Rehabilitation 0
PA2401 Fernandez Park Improvements 0
PA2501 Improvements to City Parks 0
Park Lighting Project 0
PVP West/Savage Field 0
139

Page 172 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Public Works
Public Facilities Fund - 324
47203 Improvements/Parks $ - $ -
Annual Building Maintenance program $ -

Equipment Reserve Fund -160
47104 Vehicles $ 80,000 $ 80,000
Replace 2 vehicles per year $ 30,000
Replace heavy equipment reserve 50,000
Measure I Fund - 107
42107 Equipment Maintenance $ 7,500 $ 10,000 *
Off road equipment maintenance $ 10,000
42108 Maintenance/Structure Imp $ 120,500 $ 75,000 *
Park Maintenance $ 74,500
Tennis Court Maintenance 500
42401 Memberships $ 1,000 $ 1,000 *
CAPCA (California Agricultural Production $ 370
Consultants Association)
P.A.P.A. (Pest Applicators Association) 30
Other memberships 600
42511 Equipment Rental $ 5,000 $ 8,000 *
Cost to rent infrequently used equipment. $ 8,000
Total Professional/Administrative Services $ 94,000
4310X Utilities $ 103,000 $ 103,000 *
Gas/Electricity $ 5,000
Tennis Ct. Gas/Electricity (moved from Comm Svcs.) 3,000 Water 94,500
Tennis Ct. Water (moved from Comm Svcs.) 500
43201 Property Tax $ 156 $ 156 *
44301 Fuel $ 500 $ 500 *
44306 Maintenance Supplies $ - $ 25,000 *
*Moved from the general fund commencing FY2025/26.
140

Page 173 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
AB 939 REFUSE MANAGEMENT FUND - 213 Department Budgets-Public Works WASTE REDUCTION - 346

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
Services and Supplies
Professional & Administrative Services - 42 - - - 22,500 - (22,500) -100% Other Operating Expenses -43 - - - - - - 0%
Total Services and Supplies - - - 22,500 - (22,500) -100% Indirect Cost Allocations
Administrative Debits - 46122 131,547 128,250 107,934 164,710 63,309 (101,401) -160% Legal Services - 46126 - 3,708 - 2,500 - (2,500) -100%
Total Indirect Cost Allocations 131,547 131,958 107,934 167,210 63,309 (103,901) -164% Transfers Out - 49901 - - - - - - 0%
Total 131,547 131,958 107,934 189,710 63,309 (126,401) -200% Solid Waste Fund - 214
Asset Acquisition/Improvement - 47* - 54,823 1,859 - - - 0% Total Solid Waste Fund - 214 - 54,823 1,859 - - - 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 10,000 $ -
Consulting Services $ -
42514 Special Department Expense $ 12,500 $ -
Litter pick up services $ -
141

Page 174 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
LIGHTING & LANDSCAPE DISTRICTS FUND - 310 Department Budgets-Public Works PUBLIC WORKS - ZONE A, PINOLE VALLEY ROAD NORTH - 347
PUBLIC WORKS - ZONE B, PINOLE VALLEY ROAD SOUTH - 348

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
Services and Supplies
Professional & Administrative Services - 42 11,951 14,916 10,999 56,500 56,500 - 0% Other Operating Expenses - 43 13,794 17,502 10,955 16,695 16,695 - 0% Total Services and Supplies 25,746 32,418 21,954 73,195 73,195 - 0% Capital Outlay
Asset Acquisition/Improvement - 47 - - - 5,720 5,720 - 0% Total Capital Outlay - - - 5,720 5,720 - 0%
Indirect Cost Allocations
Administrative Debits - 46122 4,160 4,160 - 4,160 4,160 - 0% Legal Charges - 46126 179 207 1,121 2,100 2,100 - 0%
Total Indirect Cost Allocations 4,339 4,367 1,121 6,260 6,260 - 0% Total 30,085 36,785 23,075 85,175 85,175 - 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 18,000 $ 18,000
Contra Costa County traffic signal maintenance - Zone A $ 10,000 Cal Trans traffic signal maintenance - Zone A 2,000
Contra Costa County traffic signal maintenance - Zone B 5,000 Cal Trans traffic signal maintenance - Zone B 1,000
42108 Maintenance Structures/Imp $ 38,500 $ 38,500
Caltrans Traffic Signal Maintenance - Zone A 3,000
Contra Costa county Public Works Traffic Signal - Zone A 8,000 Labor, materials and equipment for maintenance - Zone A 1,000 Pacific Site Management - Zone A 1,500
Caltrans Traffic Signal Maintenance - Zone B 3,500
Contra Costa county Public Works Traffic Signal - Zone B 5,500 Labor, materials and equipment for maintenance - Zone B 15,000 Pacific Site Management - Zone B 1,000
Total Professional/Administrative Services $ 56,500
4310X Utilities $ 16,695 $ 16,695
Water (EBMUD) - Zone A $ 3,800
Electricity & Power - Zone A 4,765
Water (EBMUD) - Zone B 2,800
Electricity & Power - Zone B 5,330
47202 Kaiser Medians $ 5,720 $ 5,720
Capital Replacement Fund- Zone A $ 2,600
PG&E Street and highway lighting - Zone B $ 3,120
142

Page 175 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
APPIAN VILLAGE LIGHTING DISTRICT FUND - 311 Department Budgets-Public Works APPIAN VILLAGE LIGHTING DISTRICT - 349

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
Services and Supplies
Professional & Administrative Services - 42 - - - - 52,952 52,952 100% Other Operating Expenses - 43 - - - - - - 0%
Total Services and Supplies - - - - 52,952 52,952 100%
Capital Outlay
Asset Acquisition/Improvement - 47 - - - - - - 0%
Total Capital Outlay - - - - - - 0%
Indirect Cost Allocations
Administrative Debits - 46122 - - - - - - 0%
Legal Charges - 46126 - - - - - - 0%
Total Indirect Cost Allocations - - - - - - 0%
Total - - - - 52,952 52,952 100%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ - $ 52,952
$ 52,952
143

Page 176 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
SEWER ENTERPRISE FUND - 500 Department Budgets-Public Works SEWER TREATMENT PLANT - 641

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
Personnel
Salaries & Wages - 401 1,348,890 1,452,744 1,092,172 1,568,445 1,640,991 72,546 4% Overtime - 402 21,805 31,908 28,608 36,387 36,092 (295) -1% Employee Benefits - 410 553,676 845,354 685,476 932,083 965,725 33,642 3% Total Personnel 1,924,370 2,330,005 1,806,256 2,536,915 2,642,808 105,893 4% Services and Supplies
Professional & Administrative Services - 42 126,332 194,809 95,172 236,814 368,000 131,186 36% Other Operating Expenses - 43 1,022,509 974,328 687,522 860,000 910,000 50,000 5% Materials & Supplies - 44 1,011,467 981,383 704,020 1,472,000 1,492,000 20,000 1% Total Services and Supplies 2,160,309 2,150,520 1,486,714 2,568,814 2,770,000 201,186 7% Capital Outlay
Asset Acquisition/Improvement - 47* 2,800 (1,827) - 6,721,597 1,030,000 (5,691,597) -553% Total Capital Outlay 2,800 (1,827) - 6,721,597 1,030,000 (5,691,597) -553% Indirect Cost Allocations
Administrative Debits - 46122 231,802 254,860 222,401 328,175 385,494 57,319 15% IS Charges - 46124 62,062 72,337 24,472 67,734 49,079 (18,655) -38% Legal Charges - 46126 - - - 15,000 15,000 - 0%
General Liability Insurance - 46201 108,914 105,098 120,303 111,665 122,520 10,855 9% Total Indirect Cost Allocations 402,777 432,295 367,177 522,574 572,093 49,519 9% Depreciation
Depreciation Expense - 47401 231,922 211,393 - - - - 0% Total Depreciation 231,922 211,393 - - - - 0%
Total 4,722,179 5,122,387 3,660,148 12,349,900 7,014,901 (5,334,999) -76% *See CIP

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 45,814 $ 89,000
Engineering Contract Services $ 45,000
PCTV quarterly subcommittee meeting 4,000
Railroad Ave. bridge right of way study 30,000
RO2102 Tennent Ave. Rehabilitation -
Sewer rate review 10,000
42107 Equipment Maintenance $ 70,000 $ 110,000
Equipment service $ 110,000
42108 Maintenance Structure/Imp $ 48,000 $ 78,000
Janitorial services $ 10,000
Various structure refurbishment 68,000
144

Page 177 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
42109 Compliance Inspections $ 20,000 $ Department Budgets-Public Works 20,000 Public outreach materials 10,000
Sampling and analysis 10,000
42201 Office Expense $ 7,000 $ 10,000
Miscellaneous office supplies $ 10,000
4230X Travel and Training $ 16,000 $ 31,000
42301 State Certified operators training $ 5,000
42301 Class B Driver License Training 7,000
42301 Conferences and Training 15,000
42302 Mileage, Air 3,000
42303 Meal Allowance 1,000
42401 Memberships $ 20,000 $ 20,000
Bay Area Clean Water Assoc.(BACWA) $ 12,000
Joint CWEA/WEF membership 4,000
Technical publications 4,000
42511 Equipment Rental $ 10,000 $ 10,000
$ 10,000
Total Professional/Administrative Services $ 368,000
4310X Utilities $ 860,000 $ 910,000
PG&E $ 900,000
EBMUD 10,000
Total Other Operating Expenses $ 910,000
44301 Fuel $ 20,000 $ 20,000
44302 Sludge Removal $ 310,000 $ 310,000
Digester Cleaning $ 130,000
Sludge Disposal to Landfill 180,000
44303 Chemicals $ 700,000 $ 700,000
Chemicals for Plant Operations $ 700,000
44304 Permit Fees $ 129,000 $ 129,000
BAAQMD $ 16,000
BACQA 16,000
NPDES permit fee renewal 75,000
Regional Monitoring of Metals (SFEI) 22,000
44305 Laboratory Operations $ 100,000 $ 100,000
Accelerated Chronic Toxinicy Testing $ 15,000
Laboratory supplies 85,000
44306 Maintenance Supplies $ 180,000 $ 200,000
$ 200,000
44410 Safety Clothing $ 33,000 $ 33,000
Laundry service for uniforms, safety shoes/boots, gloves, etc. $ 33,000 Total Materials and Supplies $ 1,492,000
145

Page 178 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
47101 Equipment $ 620,000 $ 460,000 Department Budgets-Public Works Depreciation- Pinole only $ 340,000
Blower Replacement 120,000
47104 Vehicles $ 175,000 $ 200,000
WPCP Staff Vehicle $ 75,000
Portable self priming pump 125,000
47201 Improvements/Building $ 5,820,000 $ 370,000
Boiler Rehabilitation $ 45,000
Centrifuge Feed Pump Replacement 50,000
Digester Feed Pump Replacement 75,000
Energy Recovery Building and Admin Roof 80,000
IN2103 Recycled Water Feasibility -
Misc. Plant Improvements 75,000
SCADA System Upgrade 45,000
SS2002 Water Pollution Control Plant Lab Remodel -
SS2101 Second Clarifier - Center Column Rehabilitation - SS2102 Air Release Valve Replacement -
SS2203 Effluent Outfall Project Design -
SS2406 WPCP Solar and Battery -
47205 Improvements/Street $ 106,597 $ -
RO2102 Tennent Ave. Rehabilitation -
146

Page 179 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
SEWER ENTERPRISE FUND - 500 Department Budgets-Public Works SEWER COLLECTION - 642

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
Personnel
Salaries & Wages - 401 307,243 252,371 160,621 297,382 301,798 4,416 1% Overtime - 402 8,906 10,591 2,159 2,371 3,059 688 22%
Employee Benefits - 410 180,757 169,371 135,572 219,454 258,765 39,311 15% Total Personnel 496,906 432,334 298,353 519,207 563,622 44,415 8% Services and Supplies
Professional & Administrative Services - 42 376,941 242,672 56,094 736,650 656,650 (80,000) -12% Other Operating Expenses - 43 14,488 16,629 10,558 13,500 13,500 - 0% Materials & Supplies - 44 24,525 27,517 20,536 21,000 26,000 5,000 19% Total Services and Supplies 415,955 286,818 87,188 771,150 696,150 (75,000) -11% Capital Outlay
Asset Acquisition/Improvement - 47 1,729 3,713 2,554,943 22,375,000 70,000 (22,305,000) -31864% Total Capital Outlay 1,729 3,713 2,554,943 22,375,000 70,000 (22,305,000) -31864% Indirect Cost Allocations
Administrative Credits - 46121 (119,817) (115,458) (101,246) (130,003) (141,567) (11,564) 8% Administrative Debits - 46122 415,373 438,617 387,933 563,325 729,994 166,669 23% IS Charges - 46124 44,476 50,476 18,949 48,768 40,472 (8,296) -20% Legal Charges - 46126 1,433 2,617 9,755 15,000 15,000 - 0% General Liability Insurance - 46201 21,855 22,187 21,178 20,557 22,281 1,724 8% Total Indirect Cost Allocations 363,319 398,440 336,569 517,647 666,180 148,533 22% Depreciation
Depreciation Expense - 474 171,020 171,148 - - - - 0%
Total Depreciation 171,020 171,148 - - - - 0%
Total 1,448,928 1,292,452 3,277,052 24,183,004 1,995,952 (22,187,052) -1112% MAJOR NON-PERSONNEL EXPENSE DE 0 0 0
FY 2025/26 FY 2026/27
42101 Professional Services $ 665,000 $ 585,000
Contractors for isolated emergency repairs $ 50,000
CCTV Large Sewer pipes 50,000
Misc. Professional Services 350,000
IN2103 Recycled Water Feasibility -
Sanitary Sewer overflow mitigation 120,000
Sewer flow modeling 10,000
Wildan Assessment services 5,000
42107 Equipment Maintenance $ 20,000 $ 20,000
Vehicle maintenance and repair $ 20,000
147

Page 180 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Public Works
42108 Maintenance Structure/Imp $ 2,500 $ 2,500
$ 2,500
42201 Office Expense $ 150 $ 150
Office supplies, includes reprinting of map books. $ 150 42301 Travel and Training $ 1,000 $ 1,000
Technical training programs for sewer maintenance, $ 1,000 confined space entry and street safety procedures.
42401 Memberships $ 1,000 $ 1,000
Joint CWEA/WEF membership $ 765
Technical publications $ 235
42510 Software Purchase $ 12,000 $ 12,000
Asset Management Software-annual license fee $ 12,000
42511 Equipment Rent $ 5,000 $ 5,000
$ 5,000
42514 Special Department Expense $ 30,000 $ 30,000
Maintenance materials (asphalt, concrete, pipe, hardware, etc.) $ 30,000 Total Professional/Administrative Services $ 656,650
4310X Utilities $ 13,500 $ 13,500
PG&E $ 9,000
EBMUD 4,500
44301 Fuel $ 8,000 $ 8,000
44304 Permit Fee $ 3,000 $ 3,000
SWRCB Permit Fee $ 3,000
44410 Safety Clothing $ 10,000 $ 15,000
Uniforms, coveralls, foul weather gear, gloves $ 15,000 47104 Vehicles $ 70,000 $ 70,000
PW Operations and Maintenance Service Truck 70,000
47201 Improvements $ 22,305,000 $ -
SS1702 Sewer Pump Rehab $ -
SS2407 Private Sewer Lateral Program -
SS2402 Pinon 3 Sewer Capacity -
Tennent Trunk Sewer Upsize -
Growth Impact Fund - 276
47207 Improvements/Sewer Lines $ - $ -
SS2201 Sanitary Sewer Rehabilitation $ -
148

Page 181 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
SEWER ENTERPRISE PLANT EXPANSION FUND - 503 Department Budgets-Public Works SEWER PROJECTS - SHARED - 643

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
Depreciation
Depreciation Expense - 47401 620,415 620,415 - - - - 0% Total Depreciation 620,415 620,415 - - - - 0%
Total 620,415 620,415 - - - - 0%
SEWER ENTERPRISE FUND - 500
Asset Acquisition/Improvement - 47 - - - 85,000 85,000 - 0% Total Sewer Enterprise Fund - 500 - - - 85,000 85,000 - 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
Sewer Enterprise Fund - 500
47104 FF&E/Vehicles $ 85,000 $ 85,000
Replace aging WWTP service Truck with EV $ 85,000
149

Page 182 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
SEWER ENTERPRISE FUND - 500 Department Budgets-Public Works WPCP / EQUIPMENT AND DEBT SERVICE (PINOLE ONLY) - 644

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
Debt Service
Debt Principal - 48101 0 - 372,000 1,064,678 1,089,184 24,506 2% Debt Interest - 48102 554,419 531,870 150,008 546,890 522,008 (24,882) -5% Total Debt Service 554,420 531,870 522,008 1,611,568 1,611,192 (376) 0% Total 554,420 531,870 522,008 1,611,568 1,611,192 (376) 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
4810X Wastewater Revenue Bonds, Series 2016 $ 524,568 $ 524,568 48101 - Principal $ 374,560
48102 - Interest 150,008
4810X 2016 Clean Water State Revolving fund loan $ 1,086,624 $ 1,086,624 48101 - Principal $ 714,624
48102 - Interest 372,000
150

Page 183 of 265 ends

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

COMMUNITY DEVELOPMENT
The Community Development Department is comprised of the following divisions:
Planning;
Building;
Code Enforcement;
Affordable Housing; and
Economic Development
Mission
The mission of the Community Development Department is to guide orderly growth and development in Pinole, consistent with the General Plan and priorities of the City Council, and to protect the quality of life, health, safety, and welfare of residents.

Major Services and Functions
The Planning Division administers and implements the General Plan and Zoning Code for the City. It processes land use and development applications, which include use permits, design review requests, and subdivisions.

The Planning Division seeks to deliver on its mission with the highest regard for time, accuracy, completion, customer satisfaction, and overall well-being of the City consistent with local, State, and federal laws. Planning staff participate in multi-modal transportation and circulation planning. The Planning Division also leads the planning and implementation of sustainability initiatives and projects, ensuring alignment with the City's longterm environmental and policy goals.

The Building Division issues building permits and provides building, electrical, mechanical, plumbing, Title-24, and accessibility inspections for new construction, additions, and alterations of commercial, residential, and public projects to ensure a safe environment for the Pinole community. The division also performs rental housing inspections on a recurring basis and business license inspections on an as-needed basis. The division investigates citizens’ complaints pertaining to construction code compliance and/or health and safety issues in a prompt and courteous manner.

The Code Enforcement Division investigates and addresses citizens’ complaints of health and safety issues.

These issues include blight and graffiti, abandoned vehicles, and illegal dumping. The division is complaint driven and maintains a proactive environment to help solve community problems in a collaborative and effective manner.

The Affordable Housing Division functions include ensuring that facilities that have received City financial assistance to create affordable housing units comply with affordability agreements and investing limited City affordable housing resources to provide affordable housing units and support to the homeless.

The Economic Development Division was instituted in FY 2021/22. It coordinates with the City Manager department to create economic development strategies for the City and is responsible for carrying out those strategies.

FY 2025/26 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) •Streamlined records management by digitizing and organizing thousands of planning and building documents, including 129 large format plan sets, more than 30 oversized maps, and six boxes of resolutions and minutes, and securely disposing of outdated hardcopy materials. 151

Page 184 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- Community Development
•Executed a comprehensive document destruction and recycling process, eliminating 85 resolutions, 119 permit sets, 17 planning folders, and multiple material boards, resulting in more than 10 bins of confidential shredding and recycling while maintaining compliance and data integrity. •Closed out operations of the Redevelopment Successor Agency after completing all obligation payments. •Refined forms, policies, and procedures related to building and planning permits and code enforcement processes.
•Collaborated with the Finance Department to update the user fee study and ensure accurate cost recovery for services.
•Secured up to $340,000 in MCE grant funding to install backup batteries at the Youth Center and Tiny Tots/Swim Center to support load shifting during peak energy hours. •Supported a Planning Policy Intern in advancing Planning and Sustainability initiatives. •Finalized draft Objective Design and Development Standards and scheduled Planning Commission and City Council hearings for Spring 2026.
•Finalized draft outdoor dining and parklet regulations and scheduled hearings for Spring 2026. •Advanced Climate Action and Adaptation Plan (CAAP) implementation—supported by a $700,000 California Energy Commission grant—by developing and releasing RFPs for an all ‑
electric concierge service (with vendor
selected for Spring 2026 launch) and a municipal decarbonization plan, and by partnering with the County to relaunch the Pinole Energy Enhancement Rebate Program (PEER) to maintain local energy ‑
efficiency rebates.
•Launched the Brownfields Alliance coalition with Contra Costa County, released an RFQ for environmental consulting services, and identified priority sites for remediation under the EPA Brownfields Grant. •Developed and adopted multiple Year 2 and Year 3 Housing Element programs, including Zoning Ordinance updates, the Pinole Accessible Living Program, and an ADU/JADU Amnesty Program. •Secured approximately $750,000 in SB 1 funding for sea level rise preparedness efforts with the City of Hercules, and pursued additional grants to support community engagement and data collection for the multi
‑
jurisdictional adaptation plan.
•
Adopted an updated General Plan Safety Element and a new Health and Environmental Justice Element. •Partnered with the County Sheriff’s Office of Emergency Services to adopt Pinole’s local annex of the Countywide Hazard Mitigation Plan.
•Partnered with the City Manager’s Office and ConFire to adopt new Fire Hazard Severity Zone maps. •Established and hired a Sustainability Project Manager to lead implementation of the CAAP, the Single Use Plastics Ordinance, the Active Transportation Plan, the Environmentally Preferable Purchasing Policy, and related sustainability initiatives.
•Recruited and hired an Associate Planner to expand in house capacity and reduce reliance on contract staffing.
•Continued CAAP implementation by drafting and conducting outreach on reach codes for electrification, two way AC requirements, stricter energy standards, and a long term natural gas phase out plan. •
Continued partnership with the Metropolitan Transportation Commission to advance the $952,000 project to install EV charging stations at public facilities.
•
Issued 396 construction permits valued at more than $22 million during the first two and a half quarters of FY 2025/26, including $10 million for the Appian Village project. •
Conducted 1,669 inspections across all major building disciplines, including rental housing safety inspections, during the first two and a half quarters of FY 2025/26. •Issued building permits for the first phase (five buildings) of the 154 unit Appian Village condominium project at 2151 Appian Way.
•Issued a Certificate of Occupancy for Vista Woods Apartments, a 179 unit 100% affordable senior housing development.
•Established and launched the Pinole Accessible Living (PAL) Program—supported by a $2,500 AARP grant—by delivering an eight part expert led workshop series to help residents improve home safety, accessibility, and independence for aging in place.
152

Page 185 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- Community Development
•Recruited for the vacant Building Inspector I/II position. •Launched an automated compliance and instant permitting portal for electrification and weatherization projects—funded by MCE—with built in code compliance checks for EV charging, heat pumps, HVAC systems, reroofing, and service panel upgrades.
•
Continued implementation of the GreenHalo waste tracking platform, automating verification and documentation for 26 construction projects.
•Modernized the Residential Health and Safety Inspection Program by implementing new software, achieving a full cost
‑
recovery staffing model, securing authorization for a new inspector, and adopting updated fees. •Adopted the 2025 California Building Code and local amendments for 2026–2028. •Secured a $309,000 three year California Department of Justice grant to support tobacco retailer enforcement, including decoy operations, retailer education, and compliance activities. •Opened 256 and closed 288 code enforcement cases and performed 676 inspections during the first two and a half quarters of FY 2025/26.
•Developed and distributed new brochures—Code Enforcement in Pinole, Do I Need a Building Permit?, and Sidewalk Dining Regulations—to improve public understanding and compliance. •Continued use of a Body Worn Camera for Code Enforcement to support transparency and respectful public interaction.
•Ensured compliance with tobacco retailer application requirements and enforced flavored tobacco restrictions across all 21 retailers.
•Continued partnership with the Police Department to enforce code requirements for massage establishments.
•
Conducted proactive seasonal weed abatement activities with support from temporary staff. •Advanced affordable housing initiatives under the Partnership for the Bay’s Future capacity grant by securing software and completing a rental program fee study, preparing a draft in lieu fee structure, and collecting community input through surveys and planned workshops. •Leveraged the Partnership for the Bay’s Future capacity grant to secure $50,000 from BAHFA for bond counsel to draft a social impact bond ordinance and initiated developer focus groups to inform the Housing Policy Guide.
•Contracted with Contra Costa Health Services’ CORE team to provide outreach, engagement, and stabilization services for individuals experiencing homelessness, including connections to health care, basic needs, and permanent housing.
•Supported two paid Housing Policy Interns in conducting outreach, managing developer engagement, promoting ADU and affordability incentives, performing neighborhood level outreach, researching best practices, and assisting with data analysis and reporting. •Supported one paid GIS Intern in cleaning up permit addressing data and creating an online City real estate database.
•Conducted annual monitoring of 322 deed restricted affordable units to ensure compliance with income and affordability requirements.
•Launched the “Business Spotlight” and “Made in Pinole” features in The Pulse to highlight established and new businesses and showcase locally made products.
•
Supported downtown activation efforts under the Economic Development Strategy by sponsoring business led Art Walk and Taste of Pinole events.

Other Council-Directed Special Projects
•Developed and adopted an ordinance prohibiting new or expanded service stations, conducted community outreach, and secured Planning Commission recommendation and City Council approval. •Partnered with the City Manager’s Office to support the fourth year of Earth Month programming and activities.
153

Page 186 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- Community Development
•Continued administration of the Pinole Perks Community Gift Card program for its fourth year to support local businesses.
•Adopted a Council resolution transitioning all municipal accounts from Light Green to Deep Green under the MCE program, advancing a CAAP action item.
•Provided technical assistance to businesses through consultant support to ensure compliance with the Single Use Plastic Foodware and Bag Reduction Ordinance. •
Initiated review of a Façade Improvement Program framework for future Council consideration. •Began development of research for options for a modern beekeeping ordinance for future Council consideration.

FY 2026/27 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) •Implement 6th Cycle Housing Element programs, including finalizing the Affordable Housing Fund Policy Guide, and evaluating in lieu fee options.
•Continue to pursue the Social Impact Bond program to rehabilitate and reposition vacant homes for first time homebuyers, including units offered at Below Market Rate. •Engage property owners and affordable housing developers to preserve or extend the affordability of units at risk of expiration within the next 10 years, using Housing Successor funds. •Implement and support the redesigned Residential Health and Safety Rental Inspection Program, including recruitment of a Residential Health and Safety Inspector. •Continue partnership with Contra Costa County to issue Pinole Energy Enhancement Rebates funded through the California Energy Commission grant.
•Launch a no permit fee heat pump water heater/HVAC permitting program funded by the California Energy Commission to support building electrification.
•Launch the following grant funded CAAP initiatives: Green Workforce Development, Municipal Building Decarbonization Planning, Water Heater Loaner Program, design of the PV system for the Wastewater Treatment Plant, Infrastructure and Capacity Feasibility Study, Permitting Compliance Program, and establishment of a revolving loan fund to support climate goals. •Continue engagement with the EPA Brownfields Grant Coalition to support private property brownfield remediation in Pinole.
•Conduct minor decoy operations, retailer education, and compliance enforcement in partnership with the Police Department under the $309,000 three year CA DOJ tobacco retailer enforcement grant. •Advance CAAP implementation by adopting reach codes for electrification, two way AC requirements, stricter energy standards, and a long term natural gas phase out plan. •Advance implementation of the $952,000 MTC grant funded project to install EV charging stations at public facilities.
•Advance implementation of the approximately $700,000 SB 1 OPC grant to support sea level rise planning in partnership with the City of Hercules.
•Continue supporting the Housing Fellow under the Partnership for the Bay’s Future capacity grant through December 2026.
•Pursue additional grant funding to support implementation of CAAP initiatives. •Conduct an update to either the community wide or municipal greenhouse gas emissions inventory as required under the CAAP.
•Oversee the transition of all municipal accounts to MCE Deep Green service. •Perform inspections and process building permits for major development projects, including phases 2 and 3 of Appian Village (154 condominiums) and Pinole Shores II (120,000 square foot industrial building). •Continue education, outreach, and enforcement related to the Single Use Plastics Ordinance. •Engage one summer intern to support Housing Element Programs 3 and 9 by conducting outreach to affordable and special needs housing developers, conducting fair housing education and promoting development incentives.
154

Page 187 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- Community Development
•Study development of a class series for the Associate Planner position to support succession planning •Continue working with the owner of Pinole Square (Tara Hills Safeway) to advance site redevelopment. •Continue evaluating updates to the General Plan, Specific Plan, Zoning Ordinance, and Old Town Design Guidelines.
•Foster a business friendly environment that encourages investment and supports local businesses.

Other Council-Directed Special Projects
•Conduct research and seek City Council direction on a modern beekeeping ordinance. •Conduct research and seek City Council direction on a Façade Improvement Program. •
Complete research on options for adopting just cause eviction regulations. •Implement a City of Pinole job fair.
•Develop recommendations for Old Town wayfinding signage.

Major Changes in FY 2026/27 Budget
The Community Development Department budget for FY 2026/27 includes the addition of the full cost-recovery supported Housing Inspector position approved by the Council in FY25/26 to manage the Residential Health and Safety Inspection Program, and continue to nurture stability, collegiality, and teamwork with coworkers, internal and external customers. The budget has also been adjusted to remove or reduce several programmatic and operational supports across divisions that receive a General Fund subsidy: Planning, Code Enforcement, and Economic Development.
•Conduct an EV charging station feasibility study.

Significant Special Projects for FY 2027/28 through FY 2030/31 Continue to make progress on Housing Element programs
Monitor the need, if applicable, to update the entire General Plan and Three Corridors Specific Plan Seek grant opportunities to help Pinole create a stronger “sense of place” These changes reduce available resources for Housing Element implementation and require remaining staff and interns to absorb additional reporting, outreach, ADU assistance, and related responsibilities with fewer dedicated hours. CAAP efforts are scaled back through the deferral of selected projects, including the diesel off
‑
road vehicle workshop and other planned outreach activities, as well as limiting climate analysis to the completion of one GHG inventory rather than a fuller multi ‑
year assessment.

Elimination of print notifications, postage, and contracted translation services shifts outreach toward electronic communication and requires translation to be handled internally. Fair housing resources are reduced with the discontinuation of planned ECHO services and a partial reduction to Home Match support.

Within Code Enforcement, reduced contractor hours for weed-abatement services will shift departmental priorities toward health and safety-related cases during peak fire season, leaving fewer resources for other enforcement areas. Proactive Economic Development initiatives and advertising have been removed entirely, and funding for most professional memberships, training, and travel has also been eliminated. 155

Page 188 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- Community Development
Position 2022/23 2023/24 2024/25 2025/26 2026/27
Community Development Director 1 1 1 1 1
Planning Manager 1 1 1 1 1
Senior Building Inspector 0 0 0 0 0
Building Official 1 1 1 1 1
Building Inspector 0 0 0 0 0
Building Inspector I/II 1 1 1 2 2
Code Enforcement Officer 0 0 0 0 0
Code Enforcement Officer I/II 1 1 1 1 1
Permit Technician 0 0 0 0 0
Permit Technician I/II/III 2 2 2 2 2
Administrative Coordinator (shared with Public Works) 0.5 0.5 0 0 0 Planner I/II/III 0.6 0.6 1 1 1
Sustainability Fellow 1 1 0 0 0
Project Manager - Sustainability (Limited Term) 0 0 1 0 0 Sustainability Coordinator 0 0 0 1 1
Total 9.1 9.1 9 10 10
Position Summary
156

Page 189 of 265 ends

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

COMMUNITY DEVELOPMENT 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 - 100 537,007 512,945 299,900 625,142 507,122 (118,021) -23% Measure S 2014 - 106 10,000 43,286 24,035 53,632 - - 0% Equipment Reserve Fund - 160 - 47,744 - 5,000 5,000 (47,744) -955% Building and Planning - 212 2,278,545 2,010,443 1,590,177 2,744,232 3,367,264 623,032 19% CASp Certification and Training Fund - 226 1,040 398 - - - - 0% Housing Assets for Resale - 285 137,350 193,592 148,854 342,961 400,859 57,898 14% Recognized Obligation Retirement Fund - 750 205,481 19,664 4,169 - - - 0% Total 3,169,424 2,828,071 2,067,134 3,770,968 4,280,244 509,277 12%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 919,836 1,058,371 825,378 1,222,002 1,239,614 17,612 1% Overtime - 402 16,876 2,123 6,866 34,605 49,299 14,694 30% Employee Benefits - 410 410,727 485,346 409,363 589,636 612,974 23,338 4% Total Personnel 1,347,439 1,545,840 1,241,607 1,846,243 1,901,887 55,644 3% Services and Supplies
Professional & Administrative Services - 42 952,852 756,733 467,856 1,371,455 1,820,938 449,483 25% Other Operating Expenses - 43 11,391 12,075 7,380 8,150 10,350 2,200 21% Materials & Supplies - 44 2,810 1,620 1,029 6,198 1,800 (4,398) -244% Total Services and Supplies 967,053 770,428 476,266 1,385,803 1,833,088 447,285 24% Capital Outlay
Asset Acquisition/Improvement - 47 2,456 48,339 554 32,000 30,000 (22,744) -76% Total Capital Outlay 2,456 48,339 554 32,000 30,000 (2,000) 0% Indirect Cost Allocations
Administrative Credits - 46 (357,076) (406,838) (327,800) (450,054) (473,218) (23,164) 5% Administrative Debits - 46 609,873 491,225 415,827 579,806 656,695 76,889 12% IS Charges - 46 393,936 225,900 105,225 218,927 180,703 (38,223) -21% Legal Charges - 46 121,806 81,874 59,676 70,000 58,000 (12,000) -21% General Liability Insurance - 46 83,938 71,304 95,778 88,243 93,090 4,847 5% Total Indirect Cost Allocations 852,477 463,464 348,707 506,922 515,270 8,348 2% Total 3,169,424 2,828,071 2,067,134 3,770,968 4,280,244 509,277 12%

EXPENDITURES BY PROGRAM
Development Services Planning - 461 1,019,067 841,112 742,403 1,339,959 2,110,933 69,366 3% Development Services Building - 462 1,327,457 1,280,757 898,907 1,479,353 1,375,247 (34,668) -3% Successor Agency to the Pinole Redevelopment -
463 205,481 19,664 4,169 - - - 0%
Housing Administration - 464 80,662 141,223 106,485 285,268 299,949 14,681 5% Code Enforcement - 465 260,334 415,635 221,302 453,050 468,889 38,039 8% Economic Development - 466 276,424 129,680 93,869 213,337 25,227 (188,110) -746% Total 3,169,424 2,828,071 2,067,134 3,770,968 4,280,244 509,277 12% 157

Page 190 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
BUILDING & PLANNING FUND - 212 Department Budgets-Community Development DEVELOPMENT SERVICES - PLANNING - 461

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
Personnel
Salaries & Wages - 401 390,297 409,525 372,683 620,317 639,820 19,503 3% Employee Benefits - 410 220,962 263,198 261,215 363,153 375,157 12,004 3% Total Salary & Benefits 611,259 672,724 633,898 983,470 1,014,977 31,507 3% Services and Supplies
Professional & Administrative Services - 42 437,968 324,496 221,428 528,869 1,186,086 657,217 55% Other Operating Expenses - 43 2,615 2,772 1,694 1,550 2,650 1,100 42% Materials & Supplies - 44 2,055 1,148 142 1,000 1,000 - 0% Total Services and Supplies 442,638 328,416 223,265 531,419 1,189,736 658,317 55% Capital Outlay
Asset Acquisition/Improvement - 47 - - 554 2,000 - (2,000) -100% Total Capital Outlay - - 554 2,000 - (2,000) -100%
Indirect Cost Allocations
Administrative Credits - 46121 (285,047) (349,135) (282,335) (385,357) (404,424) (19,067) 5% Administrative Debits - 46122 58,033 57,703 45,466 64,697 118,434 53,737 45% IS Charges - 46124 38,473 16,960 4,292 5,116 6,555 1,439 22% Legal Charges - 46126 53,562 21,370 17,519 20,000 20,000 - 0% General Liability Insurance - 46201 33,211 29,790 48,611 43,534 46,740 3,206 7% Total Indirect Cost Allocations (101,768) (223,311) (166,447) (252,010) (212,695) 39,314 -18% Total Building and Planning Fund 952,129 777,828 691,270 1,264,879 1,992,017 727,138 37% GENERAL FUND - 100
Professional & Administrative Services - 42 - - - - - - 0% Administrative Debits - 46122 10,249 10,915 8,765 12,387 13,006 619 5% Total General Fund 10,249 10,915 8,765 12,387 13,006 619 5% Housing Fund - 285
Administrative Debits - 46122 56,689 52,369 42,369 57,693 100,910 43,217 43% Total Housing Fund 56,689 52,369 42,369 57,693 100,910 43,217 43% Equipment Reserve Fund - 160
Asset Acquisition/Improvement - 47 - - - 5,000 5,000 - 0% Total Equipment Reserve Fund - - - 5,000 5,000 - 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 97,750 $ 36,750
CAAP Action:Muni & Comm GHG Inventory $ 15,000
Front Porch/Home Match Servies (HE Program 11) 8,750
PC Meeting Minute Preparation 8,000
Summer Interns- Housing Element Implementation 5,000
Translation Services 0
158

Page 191 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
4220X Office Expense $ 16,000 Department Budgets-Community Development $ 1,000 42201 Miscellaneous office supplies $ 1,000
42202 Housing Element Implementation Print Materials -
42202 Printing Notifications to the Community -
42202 Workshop CAAP gas/diesel off-road -
42203 Mailing Notifications to the Community -
4230X Travel and Training $ 16,425 $ 3,350
42301 California APA Annual Conference (2) $ 1,200
42301 League- PC Conference (5 Commissioners)
42301 League- PC Conference (Staff) (2)
42302 CA APA Conference Mileage, Toll, Air & Hotel (2) 2,000 42302 CA League PC Conference Mileage, Toll, Air & Hotel (7) 42302 CA Climate and Energy Collaboration Forum
42303 CA APA Conference Meal Allowance
42303 CA Climate and Energy Collaborative Forum 150
42303 CA League of Cities PC Conference Meal Allowance
42401 Memberships $ 1,782 $ 1,940
American Planning Assoc (APA) (2) $ 1,386
CA Chapter APA Dues (2) 554
Urban Sustainability Directors Network 0
42504 Recruitment Costs $ 200 $ 200
200
42514 Special Department Expense $ 396,712 $ 1,142,845
Cal Recycle Grant: H2O refill stations $ 10,000
CEC Grant: Building Performance Standards 28,300
CEC Grant: Cost-Effectiveness study 42,500
CEC Grant: Design outreach materials 15,000
CEC Grant: Green Workforce Development 55,000
CEC Grant: HP WH & HVAC Permit Fee Waiver 40,000
CEC Grant: Municipal Building Decarb 75,000
CEC Grant: Permitting Compliance Program 20,000
CEC Grant: Printing Costs 6,000
CEC Grant: Revolving Fund Set up 10,000
CEC Grant: Water Heater Loaner Prgm 15,000
CEC Grant: WWTP PV Design 121,664
Clean CA Grant: Creekside Pk workforce partner compliance 266,438 MTC Grant: EV Charging pre-construction 28,571
OPC SB1 Grant (Sea Level Rise Year 1) 337,960
OPC SB1 Grant (SLR, passthrough to Hercules) 28,012
Publishing legal notices (fees collected) 10,000
SB1383 Grant: Outreach Materials 3,400
Traffic Studies & CEQA Assistance (cost recovery) 30,000 Total Professional/Administrative Services $ 1,186,086
4310X Utilities $ 1,550 $ 2,650
PG&E $ 2,500
EBMUD 150
44301 Fuel $ 1,000 $ 1,000
Equipment Reserve Fund - 160
47104 Vehicles $ 5,000 $ 5,000
Vehicles $ 5,000
159

Page 192 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
BUILDING & PLANNING FUND - 212 Department Budgets-Community Development DEVELOPMENT SERVICES - BUILDING DIVISION - 462

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 345,000 $ 20,500
Backfill Inspecor and tech staff $ 20,000
Translation Services 500
42106 Software Maintenance $ - $ 25,000
GIS Maintenance $ 25,000
42107 Equipment Maintenance $ 1,000 $ -
Equipment and vehicle maintenance $ -
42108 Building-Structure Maintenance $ 1,000 $ -
160

Page 193 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
42201 Office Expense $ 1,000 Department Budgets-Community Development $ 3,000 Brochure Printing $ 2,000
Routine office expenses 1,000
4230X Travel and Training $ 11,800 $ 11,040
42301 CALBO Business Meeting (Spring) $ 515
42301 CALBO Education Week (Fall) 3,825
42301 Other Educational/Training 500
42302 CALBO Business Meeting Air & Hotel 1,200
42302 CALBO Education Week Hotel 3,750
42302 CALBO Education Week Parking and Mileage 500
42303 Travel and Training/Meal Allowance 750
42401 Memberships $ 800 $ 800
California Building Officials (CALBO) $ 260
Electrical Inspectors IAEI 120
Mechanical and Plumbing Officials (IAMPO) 250
ICC (General & Local) 170
42402 Subscriptions $ 2,430 $ 830
CALDAG (AD) Publication $ 80
Construction Costing Publications 500
Permit Tech Publications 250
42501 Bank Fees $ 5,000 $ 5,000
Credit card charges $ 5,000
42510 Software Purchase $ 30,000 $ -
Rental Registry Software $ -
42514 Special Departmental $ - $ 266,600
Appian Village PC Phase 2 Cost Recovery $ 58,500
Contract PC (Pinole Shores II) Cost Recovery 104,100
Routine Plan Check Cost Recovery 104,000
Total Professional/Administrative Services 332,770$
4310X Utilities $ 4,500 $ 5,600
PG&E $ 5,000
EBMUD 600
44301 Fuel $ - $ 300
Small tools $ 300
44410 Safety Clothing $ 900 $ -
Small tools $ -
Uniform -
47107 Furniture $ - $ -
Ergonomic Chairs $ 1,000
Standing Desk 1,000
47106 Computer Equipment (not-capitalized) $ - $ -
Tablet for Inspector $ -
161

Page 194 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
RECOGNIZED OBLIGATION RETIREMENT FUND - 750 Department Budgets-Community Development SUCCESSOR AGENCY TO THE PINOLE REDEVELOPMENT AGENCY - 463

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
Services and Supplies
Professional & Administrative Services - 42 14,946 8,019 (396) - - - 0% Other Operating Expenses - 43 - - - - - - 0%
Total Services and Supplies 14,946 8,019 (396) - - - 0% Indirect Cost Allocations
Administrative Debits - 46122 167,532 - - - - - 0%
Legal Charges - 46126 23,004 11,645 4,565 - - - 0%
Total Indirect Cost Allocations 190,536 11,645 4,565 - - - 0% Total 205,481 19,664 4,169 - - - 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ - $ -
Amerinational Loan Servicing $ -
Auditing Services -
Bond Indenture Fees -
HDL Financial Reporting -
162

Page 195 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
HOUSING ASSETS FUND - 285 Department Budgets-Community Development HOUSING ADMINISTRATION - 464

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
Services and Supplies
Professional & Administrative Services - 42 30,203 86,246 53,079 184,115 205,652 21,537 10% Other Operating Expenses - 43 2,173 2,303 1,407 2,100 2,100 - 0% Total Services and Supplies 32,376 88,549 54,486 186,215 207,752 21,537 10% Indirect Cost Allocations
Administrative Debits - 46122 43,881 45,888 38,118 54,053 59,197 5,144 9% Legal Charges - 46126 4,405 6,786 13,881 20,000 8,000 (12,000) -150% Asset Acquisition/Improvement - 47 - - - 25,000 25,000 - 0% Total Indirect Cost Allocations 48,286 52,674 51,999 99,053 92,197 (6,856) -7% - - - - -
Total 80,662 141,223 106,485 285,268 299,949 14,681 5%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 184,115 $ 205,652
Affordable Housing Loan Coordination
(resale/refi) $ 8,000
Affordable Housing NOFA 88,645
Compliance Monitoring (26-27) 38,495
CORE Contract (Rapid Rehousing/Unhoused
Services) 51,537
ECHO Fair Housing (HE Program 20&21) 3,000
Front Porch/Home Match Services (HE Program
11) 3,750
Housing Fund Consultation Services 5,500
Housing Successor Annual Report 6,725
4310X Utilities $ 2,100 $ 2,100
PG&E $ 2,000
EBMUD 100
163

Page 196 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
GENERAL FUND - 100 Department Budgets-Community Development CODE ENFORCEMENT - 465

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 63,480 $ 27,000
Contract Seasonal Weed Abatement Officer $ 17,500
Show Cause Hearings 9,000
Translation Services 500
4220X Office Expense $ 8,000 $ 8,700
42201 Misc. Office Expense $ 1,000
42202 DOJ Grant: Retailer Ed
Materials/Toolkit $ 700
42202 Fire Seasonal Postcard 5,000
42202 General Educational Materials 2,000
4230X Travel & Training $ 6,900 $ 1,350
42301 CEOSF Conference/Training Registration $ -
42301 ICC Conference/Training Registration 250
42301 WICED Conference/Training Registration -
42302 AACE Lodging and Travel -
42302 CACEO Lodging and Travel -
42302 CEOSF Lodging and Travel/Trainings 600
42302 WICED Lodging and Travel -
42303 Meal Allowance 500
164

Page 197 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Community Development
42401 Memberships $ 1,225 $ 100
AACE Membership $ -
CACEO Membership 100
CEOSF Membership -
WICED Membership 0
42512 Abatement $ 30,000 $ 30,000
Abatement Services $ 30,000
42514 Special Departmental $ - $ 29,280
DOJ Tob. Grant: Buy Money $ 100
165

Page 198 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
GENERAL FUND - 100 Department Budgets-Community Development ECONOMIC DEVELOPMENT - 466

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
Services and Supplies
Professional & Administrative Services - 42 171,516 29,662 23,934 97,204 - (97,204) -100% Total Services and Supplies 171,516 29,662 23,934 97,204 - (97,204) -100% Indirect Cost Allocations
Administrative Debits - 46122 94,481 56,733 45,900 62,501 25,227 (37,274) -148% Legal Charges - 46126 426 - - - - - 0%
Total Indirect Cost Allocations 94,907 56,733 45,900 62,501 25,227 (37,274) -148% Total 266,424 86,394 69,834 159,705 25,227 (134,478) -533% MEASURE S - 2014 FUND - 106
Professional & Administrative Services - 42 10,000 43,286 24,035 53,632 - (53,632) -100% Total 10,000 43,286 24,035 53,632 - (53,632) -100%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 85,000 $ -
Economic Development - Staff Support $ -
Economic Development CRM Software 0
4230X Travel and Training $ 3,745 $ -
42301 CALED Annual Training Conference Registration $ - 42301 ICSC Registration -
42302 CALED Air/Hotel 0
42302 ICSC Hotel/Air 0
42401 Memberships $ 6,459 $ -
CALED Annual Membership $ -
Chamber of Commerce Community Champion Sponsorship 0
Chamber of Commerce Job Fair Sponsorship 0
East Bay EDA 0
Inter'l Council of Shopping Centers 0
42403 Advertising $ 2,000 $ -
Advertising (general and industry-specific) $ -
Marketing Materials -
Printing & Postage -
MEASURE S - 2014 FUND - 106
42101 Professional Services $ 53,632 $ -
Business Development/Community Help Reserve $ -
Revitalization Reserve -
(Moved from Planning Division FY23/24)
166

Page 199 of 265 ends

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

COMMUNITY SERVICES
The City of Pinole is dedicated to enhancing community well-being and quality of life through a wide array of programs, facilities, and services that support residents of all ages. The City’s Recreation, Library, and Animal Services Divisions work collaboratively to provide inclusive and engaging opportunities that foster community pride, wellness, and lifelong learning. The Community Services Department is comprised of the following divisions and services:
Recreation
oAdministration
 Community Events
 Contra Costa County Library
 Animal Services
 Recreation Classes
 Pacific Coast & Farmers Market Association
oTiny Tots
oYouth Center
oSenior Center
oSwim Center
oFacility & Parks
oField and Courts
Mission
The mission of the Community Services Department is to enrich the lives of the diverse Pinole community by providing high-quality recreation and quality of life programs for residents of all ages.

Major Services and Functions
Recreation Division
The Recreation Division offers diverse programming and services that support youth development, active living, cultural enrichment, and community connection. Services are delivered through the following program areas:
167

Page 200 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Community Services
Administration
The City hosts a variety of community-wide events throughout the year to bring residents together, celebrate local culture, and strengthen neighborhood connections. Events such as seasonal festivals, outdoor movie nights, parades, and holiday celebrations are family-friendly and inclusive for all ages.

The division contracts with local organizations to provide animal, library, and farmers market services.

The administration division also provides services through contracts for youth, adult, and senior activities and programs. The Library and Animal Services Division oversees the agreements that the City has with the County Library and County Animal Services through which the County provides library and animal services in Pinole. Public library services in the City are provided by the Contra Costa County Library system. (Just one city in the County, Richmond, has its own municipal library system.) The County provides library services to residents of Pinole at the Pinole branch library located on Pinole Valley Road. The branch library building was constructed by and is owned by the County. The County provides a baseline level of weekly open hours and charges the City for the maintenance of the building. (Most other cities in the County have constructed their own building to house their branch library.) The County Animal Services Department provides animal control services to the City’s residents, for which the County charges the City a fee. Tiny Tots
This early childhood program offers a safe, nurturing environment in a dedicated facility for preschool-aged children to learn, socialize, and grow. Through structured play, creative activities, and early learning curriculum, the Tiny Tots program supports school readiness and developmental milestones.

Youth Center
The Youth Center provides a supervised, welcoming space for local teens and pre-teens to engage in after-school and school break activities, enrichment programs, leadership development, and recreational opportunities. The center also promotes positive social interaction. Senior Center
The Senior Center offers a vibrant hub for adults aged 50 and over to stay active, connected, and engaged. Programs include fitness classes, wellness services, hobby groups, social events, and nutritional meal services, all aimed at promoting independence and healthy aging. Swim Center
The Swim Center serves as a community resource for aquatic recreation, swim lessons, fitness programs, and swim team training. The facility supports water safety education and provides access to swimming for youth and adult age groups. The Swim Center is owned by the city. The City currently contracts with the Pinole Seals for them to program programs and lessons. The Pinole Seals open the pool for community use during spring and summer months and conducts practices of their swim team.
Facility Rentals
168

Page 201 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Community Services
The City provides access to a variety of indoor and outdoor spaces for public and private use, including community rooms, banquet halls, and park picnic sites. Facility rentals are available for events such as weddings, meetings, celebrations, and recreational programs. In addition, the division oversees the City’s Memorial Hall building which is used as a theater space for educational programs run by the Pinole Community Players community theater group as well as the Players’ theatric productions. The city leases the building to the Players for these uses. 
Parks
Pinole maintains a network of public parks that offer green space, playgrounds, picnic areas, walking trails, and open areas for community gatherings. Parks are designed to enhance outdoor recreation and environmental appreciation. This division includes park rules and policies, park reservations, and park maintenance and development.
Fields and Courts
The City provides athletic fields and courts to support organized sports leagues, recreational play, and fitness activities. Facilities include baseball and soccer fields, basketball and tennis courts, and multi-use areas maintained for safety and quality use.

FY 2025/26 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) Increased enrollment in the Tiny Tots early childhood program. Upgraded and improved the control system at the Swim Center to enhance operations and user experience.
Updated Park rules and replaced signage at all parks.
Expanded community event offerings with the addition of the Holiday Breakfast, Glow Pinole, and the Shop and Stroll feature during the Tree Lighting celebration. Partnered with the West Contra Costa Youth Soccer League to secure a significant donation for the rehabilitation of the Wright Soccer Field at Pinole Valley Park. Expanded program offerings and activities for youth, adults, and seniors to better meet community needs.
Reopened City facilities for public rentals and community programming following pandemicrelated closures. Increased field rentals through amenity improvements, including upgraded lighting and field maintenance at Fernandez Park.
Enhanced safety and visibility at Fernandez Park by trimming trees and improving sightlines for park users.
Streamlined the registration process to provide easier and more accessible enrollment for community programs and services.
Successfully filled the Community Services Coordinator position at the Senior Center to support senior programs and services.
Responded promptly to roof leaks at the Senior Center by issuing an emergency contract and completing a full roof replacement.
Replaced the failing HVAC system at the Senior Center, restoring proper climate control and ensuring a comfortable environment for facility users.
169

Page 202 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Community Services
Capital Improvement Plan (CIP) Projects
FA2202 Senior Center Modernization was completed with the roof replacement and HVAC system.
PA1901 Pinole Valley Park Soccer Field Rehabilitation was completed with the community donation received by West Contra Costa Youth Soccer League.

FY 2026/27 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) Continue partnership with the Contra Costa and Solano Food Bank to provide food resources to the community.

Fill vacant positions throughout the department.
Continue to review and expand community events to increase participation. Resume special luncheons at the Senior Center.
Increase youth programming in partnership with the local schools. Increase contract classes for youth, adult, and senior offerings. Collaborate with local organizations to expand programs and services. Repair tiny tot facility by replacing floor and building.

Capital Improvement Plan (CIP) Projects
Swim Center Upgrades
Tiny Tot Floor and Painting

Senior Center Flooring Project and Improvements
Major Changes in FY 2026/27 Budget
The Community Services Department budget for FY 2026/27 does not include any significant changes relative to the FY 2025/26 budget.
Senior Center Flooring Upgrade
Significant Special Projects for FY 2027/28 through FY 2030/31 Implement new recreation registration software.
Improvements to Dog Park
Improvement to Caretakers House
Tiny Tot Building Improvements
Swim Center Pump Room Projects
170

Page 203 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Community Services
Position Summary
Position 2022/23 2023/24 2024/25 2025/26 2026/27
Community Services Director 1 1 1 1 1
Recreation Manager 1 1 1 1 1
Food Services Specialist 0 0 0.75 0.75 0.75
Cook, part-time/regular 0.75 0.75 0 0 0
Recreation Coordinator 3.5 3.5 3.5 4 4
Recreation Leader 2.88 2.88 3.51 4.77 4.77
Recreation Leader (Tiny Tots) 1.13 1.13 0 0 0
Rental Facility Custodian, part-time/temporary 1.65 1.65 1.65 1.98 1.98 Senior Recreation Leader 1.5 1.5 2 0.47 0.47
Total 13.41 13.41 13.41 13.97 13.97
171

Page 204 of 265 ends

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

COMMUNITY SERVICES 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 - 100 325,040 400,014 159,627 432,367 353,572 (78,795) -22% Measure S 2014 - 106 739 8,834 718 15,300 15,300 - 0%
Equipment Reserve Fund - 160 - 23,872 - - - - 0%
Recreation Fund - 209 1,894,085 2,364,928 1,679,023 2,316,113 2,279,333 (36,779) -2% Total 2,219,864 2,797,648 1,839,368 2,763,780 2,648,205 (115,574) -4%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 741,348 855,219 678,330 986,653 1,012,389 25,736 3% Overtime - 402 0 1,959 3,414 0 0 - 0%
Employee Benefits - 410 299,306 375,905 304,907 425,576 465,015 39,439 8% Total Personnel 1,040,654 1,233,083 986,651 1,412,229 1,477,404 65,175 4% Services and Supplies
Professional & Administrative
Services - 42 772,328 876,892 539,703 914,594 753,620 (160,974) -21% Other Operating Expenses - 43 217,623 229,465 144,082 191,736 191,280 (456) 0% Materials & Supplies - 44 7,829 10,673 8,744 10,050 10,050 - 0% Total Services and Supplies 997,779 1,117,030 692,529 1,116,380 954,950 (161,430) -17% Capital Outlay
Asset Acquisition/Improvement - 47 29,070 261,258 17,917 50,300 50,300 - 0% Total Capital Outlay 29,070 261,258 17,917 50,300 50,300 - 0% Indirect Cost Allocations
Administrative Credits - 46 (19,458) - - - (7,905) - 0% Administrative Debits - 46 - - 12,247 18,417 27,763 - 0% IS Charges - 46 85,005 113,540 52,069 93,637 66,130 (27,507) -42% Legal Charges - 46 14,137 5,902 2,010 4,500 6,100 - 0%
General Liability Insurance - 46 72,676 66,836 75,946 68,316 73,463 5,147 7% Total Indirect Cost Allocations 152,360 186,277 142,272 184,870 165,551 (22,360) -14% Total 2,219,864 2,797,648 1,839,368 2,763,780 2,648,205 (115,574) -4%

EXPENDITURES BY PROGRAM
Recreation Administration - 551 709,486 1,111,937 729,525 927,173 860,852 (66,321) -8% Senior Center - 552 541,257 534,487 415,437 565,670 520,735 (44,935) -9% Tiny Tots - 553 201,757 246,069 176,598 278,667 256,594 (22,073) -9% Youth Center - 554 213,701 303,842 182,349 343,042 316,353 (26,689) -8% Swim Center - 557 226,884 203,780 177,029 220,360 223,750 3,390 2% Memorial Hall - 558 3,554 - - - 25,500 25,500 0%
Tennis - 559 - - 107 - - - 0%
Library Services - 560 158,796 198,317 62,857 202,430 106,000 (96,430) -91% Animal Control Services - 561 164,428 199,216 95,466 226,437 245,572 19,135 8% Facility Rentals - 562 - - - - 62,849 62,849 100%
Rcreation Classes - 563 - - - - 30,000 30,000 100%
Total 2,219,864 2,797,648 1,839,368 2,763,780 2,648,205 (115,574) -4% 172

Page 205 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
RECREATION FUND - 209 Department Budgets-Community Services RECREATION ADMINISTRATION - 551

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
Personnel
Salaries & Wages - 401 370,943 426,580 339,420 424,413 442,577 18,164 4% Employee Benefits - 410 124,130 205,604 179,651 222,879 256,184 33,305 13% Total Personnel 495,073 632,185 519,071 647,292 698,761 51,469 7% Services and Supplies
Professional & Administrative Services - 42 105,095 127,822 110,771 133,011 36,811 (96,200) -261% Materials and Supplies - 44 25 - - - - - 0%
Total Services and Supplies 105,121 127,822 110,771 133,011 36,811 (96,200) -261% Indirect Cost Allocations
Admin Debits - 46122 - - 12,247 18,417 27,763 9,346 0%
Admin Credits - 46121 (19,458) - - - (5,841) (5,841) 0% IS Charges - 46124 85,005 113,540 52,069 93,637 66,130 (27,507) -42% Legal Charges - 46126 10,472 5,306 789 2,000 3,000 1,000 33% General Liability Insurance - 46201 31,391 28,447 32,469 29,316 32,228 2,912 9% Total Indirect Cost Allocations 107,411 147,293 97,574 143,370 123,280 (20,090) -16% Capital Outlay
Asset Acquisition/Improvement - 47 66 169,450 805 - - - 0% Total Capital Outlay 66 169,450 805 - - - 0%
Total 707,670 1,076,750 728,221 923,673 858,852 (64,821) -8% General Fund 100
Professional & Administrative Services - 42 1,816 2,481 1,303 3,500 2,000 (1,500) -75% Total General Fund 1,816 2,481 1,303 3,500 2,000 (1,500) -75% Measure S-2014 Fund - 106
Asset Acquisition/Improvement - 47 - 8,834 - - - - 0%
Total Measure S-2014 Fund - 8,834 - - - - 0%
Equipment Reserve Fund 160
Asset Acquisition/Improvement - 47 - 23,872 - - - - 0%
Total Equipment Reserve Fund - 23,872 - - - - 0%
173

Page 206 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
MAJOR NON-PERSONNEL EXPENSE DETAILS Department Budgets-Community Services FY 2025/26 FY 2026/27
42101 Professional Services $ 1,181 $ 1,181
Broadcast Music/ASCAP Services $ 1,181
42201 Office Expense $ 1,500 $ 1,500
Office Supplies $ 1,500
4230X Travel, Training & Meeting Costs $ 13,300 $ 8,300 Travel & Training/Conf-Registration $ 1,500
Travel & Training/Mileage, Air 6,000
Travel & Training/Meal Allowance 800
42401 Memberships $ 1,030 $ 1,030
CPRS Memberships (2) $ 330
NRPA Membership 700
42501 Bank Fees $ - $ -
42510 Sofware purchase $ 3,200 $ 1,000
Department Software $ 1,000
42514 Special Department Expense $ 24,600 $ 4,600
Activity Guide, Postcard, Postage $ -
Event Table Materials 2,000
Postage Machine 100
Staff and volunteer T-Shirts 2,500
42515 Special Events $ 88,200 $ 19,200
City's Support to the Annual Car Show $ -
Community Service Day -
Egg Hunt 7,000
Expenses for Movies and Sounds in the Park -
Floating Pumpkin Patch 1,000
Glow Pinole 1,200
Holiday Breakfast 2,500
Other related expenses for events or Commissions 500
Pride Event -
Tree Lighting 5,000
United Agaist Hate Week 500
Veteran's Day Ceremony 1,500

General Fund 100
42511 Equipment Rent $ 3,500 $ 2,000
Restroom Services Farmers Market & PVP $ 2,000
174

Page 207 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
RECREATION FUND - 209 Department Budgets-Community Services SENIOR CENTER - 552

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
Personnel
Salaries & Wages - 401 161,286 151,189 164,470 222,102 235,163 13,061 6% Overtime - 402 - 568 1,660 - - - 0%
Employee Benefits - 410 68,512 45,495 39,853 61,621 66,449 4,828 7% Total Personnel 229,797 197,252 205,983 283,723 301,612 17,889 6% Services and Supplies
Professional & Administrative Services - 42 80,850 77,512 74,026 109,255 47,515 (61,740) -130% Other Operating Expenses - 43 188,469 198,432 112,126 151,286 148,530 (2,756) -2% Materials & Supplies - 44 3,580 4,222 3,383 4,800 4,800 - 0% Total Services and Supplies 272,899 280,166 189,534 265,341 200,845 (64,496) -32% Capital Outlay
Asset Acquisition/Improvement - 47 20,884 40,631 2,049 - - - 0% Total Capital Outlay 20,884 40,631 2,049 - - - 0%
Indirect Cost Allocations
Legal Charges - 46126 781 596 390 1,000 1,100 100 9%
General Liability Insurance - 46201 16,896 15,842 17,481 15,606 17,178 1,572 9% Total Indirect Cost Allocations 17,677 16,438 17,871 16,606 18,278 1,672 9% Total 541,257 534,487 415,437 565,670 520,735 (44,935) -9% MEASURE S - 2014 FUND - 106
Professional & Administrative Services - 42 - - - - - - 0% Asset Acquisition/Improvement - 47 - - - - - - 0%
Total - - - - - - 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 36,200 $ 16,200
Staff Training 2,000
Tour Payment-Senior Trips 13,500
Westcat Tickets 700
42107 Equipment Maintenance $ 22,200 $ 22,200
Center Maint. Snack Bar $ 1,000
Fire extinguisher maintenance and inspection fee 1,000
Kitchen Maintenance: Replacement 13,400
Pool Table Maintenance 2,400
Refrigerator/freezer maintenance 2,000
Trap Service 2,400
175

Page 208 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Community Services
42108 Maintenance Structure/Imp $ 40,740 $ -
Electrical Supplies $ -
HVAC Service -
Janitorial -
Key Pad/Alarm Service -
Landscape Maintenance -
Pest Control Services -
Plumbing Supplies -
Sanitary/Cleaning Supplies -
42201 Office Expense $ 6,000 $ 6,000
42201 Office supplies, paper flyers, and tickets $ 2,000 42202 Printing & Binding 4,000
4230X Travel & Training $ 200 $ 200
Annual Conferences and Trainings $ 200
Travel & Training/Mileage, Air -
Travel & Training/Meal Allowance -
42401 Memberships $ 165 $ 165
CPRS Membership $ 165
42501 Bank Fee $ - $ -
42510 Software Purchase $ - $ -
Zoom $ -
42514 Special Department Expense $ - $ -
Inspection fees $ -
42515 Special Events $ 3,750 $ 2,750
Holiday Craft Fair $ 750
Misc. Events 2,000
Total Professional/Administrative Services $ 47,515
4310X Utilities $ 67,000 $ 75,000
Gas and Electric $ 55,000
Water 20,000
4320X Taxes $ 10,756 $ -
Taxes/Property Tax $ -
43802 Class Fees $ - $ -
Instructor Fees $ -
43803 Personal Service $ - $ -
WestCat tickets (reimbursed when sold) $ -
43804 Food Program $ 65,000 $ 65,000
Food Expense $ 50,160
Kitchen Maintenance 13,400
Snack Bar 1,440
43805 Travel $ - $ -
American Stage Tour Payment $ -
176

Page 209 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Premier Tour Payment - Department Budgets-Community Services 43808 Gift Shop Sales $ - $ -
43809 Newsletter $ 3,550 $ 3,550
Newsletter monthly postage $ 3,250
Newsletter annual bulk mail 300
43810 Center Maintenance $ - $ -
Center deep clean $ -
Kitchen janitorial service (12) -
Misc. center maintenance -
Trap Service -
43811 Supplies $ - $ -
Misc. Program Supplies & PPE $ -
43813 Membership Events $ 4,980 $ 4,980
$ 4,980
Total Other Operating Expenses $ 148,530
44304 Permit Fee $ 2,800 $ 2,800
Health Permit $ 2,800
44306 Maintenance Supplies $ 2,000 $ 2,000
$ 2,000
4710X Furniture Fixtures & Equipment $ - $ -
47101 SC Renovation Project: Kitchen Equipment Replacement (carryforwar $ - 47105 Other Misc. Equipment -
47105 2 Laptops and Scanner for Front Desk -
47201 Improvements/Building $ - $ -
SC Renovation Project: Main Hall Flooring (carryforward) $ - 177

Page 210 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
RECREATION FUND - 209 Department Budgets-Community Services TINY TOTS - 553

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
Personnel
Salaries & Wages - 401 105,634 139,648 88,295 141,247 138,244 (3,003) -2% Overtime - 402 - 417 323 - - - 0%
Employee Benefits - 410 54,761 67,295 57,974 76,017 82,956 6,939 8% Total Personnel 160,395 207,360 146,592 217,264 221,200 3,936 2% Services and Supplies
Professional & Administrative Services - 42 28,521 28,119 15,382 33,434 7,634 (25,800) -338% Other Operating Expenses - 43 1,833 2,247 1,652 2,750 2,250 (500) -22% Materials and Supplies - 44 141 205 1,912 - - - 0%
Total Services and Supplies 30,495 30,571 18,946 36,184 9,884 (26,300) -266% Capital Outlay
Asset Acquisition/Improvement - 47 424 - - - - - 0%
Total Capital Outlay 424 - - - - - 0%
Indirect Cost Allocations
Legal Charges - 46126 1,064 - - 500 500 - 0%
General Liability Insurance - 46201 8,641 8,138 10,341 9,419 9,710 291 3% Total Indirect Cost Allocations 9,705 8,138 10,341 9,919 10,210 291 3% Total 201,018 246,069 175,880 263,367 241,294 (22,073) -9% MEASURE S - 2014 FUND - 106
Asset Acquisition/Improvement - 47 739 - 718 15,300 15,300 - 0% Total 739 - 718 15,300 15,300 - 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42107 Equipment Maintenance $ 400 $ 400
Copier and other equipment maintenance $ 400
42108 Maintenance Structure/Imp $ 22,250 $ -
Alarm Monitoring $ -
Building Maintenance -
Countertops -
HVAC Maintenance -
Janitorial (3 times weekly and annual deep clean) -
Landscape Maintenance -
Pest Control -
Playground Wood Chip Refreshment (Spring) -
178

Page 211 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
42201 Office Expense $ 2,650 Department Budgets-Community Services $ 2,000 Toner, ink, other office supplies $ 2,000
4230X Travel & Training $ 2,900 $ -
Annual Conferences and Trainings $ -
CPRS Airfare 0
CPRS Hotel 0
Travel & Training/Meal Allowance 0
42401 Memberships $ 234 $ 234
CPRS Membership $ 165
NAEYC Membership 69
42501 Bank Fees $ - $ -
42514 Special Department Expense $ 5,000 $ 5,000
Holiday paper and craft supplies $ 650
Paper and craft supplies 1,850
Toy replacement 2,000
T-Shirt fundraiser 500
Total Professional/Administrative Services $ 7,634
4310X Utilities $ 2,750 $ 2,250
Gas and Electric $ 2,000
Water 250
43201 Property Tax $ - $ -
44306 Maintenance Supplies $ - $ -
Misc. Maintenance Supplies $ -
4710X Furniture Fixtures & Equipment $ - $ -
42101 Alarm System Upgrade $ -
MEASURE S - 2014 FUND - 106
47103 FF&E/Furniture $ 2,400 $ 2,400
Tiny Tots outdoor shade (carryforward) $ 2,400
47201 Improvements/Building $ 12,900 $ 12,900
Restroom Walls/Floor Repair/Replace (carryforward) $ 11,000 Tiny Tots Countertop (carryforward) 1,900
179

Page 212 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
RECREATION FUND - 209 Department Budgets-Community Services YOUTH CENTER - 554

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
Personnel
Salaries & Wages - 401 103,486 137,802 86,145 198,891 196,405 (2,486) -1% Overtime - 402 - 974 1,431 - - - 0%
Employee Benefits - 410 51,904 57,510 27,429 65,059 59,426 (5,633) -9% Total Personnel 155,389 196,287 115,005 263,950 255,831 (8,119) -3% Services and Supplies
Professional & Administrative Services - 42 37,056 66,583 29,087 39,417 18,675 (20,742) -111% Other Operating Expenses - 43 4,673 11,409 6,747 7,700 9,000 1,300 14% Materials & Supplies - 44 220 2,170 1,512 2,500 2,500 - 0% Total Services and Supplies 41,949 80,161 37,346 49,617 30,175 (19,442) -64% Capital Outlay
Asset Acquisition/Improvement - 47 438 12,986 14,345 15,000 15,000 - 0% Total Capital Outlay 438 12,986 14,345 15,000 15,000 - 0% Indirect Cost Allocations
Administrative Credits - 46121 - - - - - - 0%
Administrative Debits - 46122 - - - - - - 0%
Legal Charges - 46126 177 - - 500 1,000 500 0%
General Liability Insurance - 46201 15,747 14,409 15,654 13,975 14,347 372 3% Total Indirect Cost Allocations 15,924 14,409 15,654 14,475 15,347 872 6% Total 213,701 303,842 182,349 343,042 316,353 (26,689) -8%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 5,000 $ 5,000
Youth Camp Instructors $ 5,000
42107 Equipment Maintenance $ 1,300 $ 1,300
Other Vehicle Maintenance $ 1,000
Oil Changes (4) 300
180

Page 213 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
42108 Maintenance Structure/Imp $ 27,042 Department Budgets-Community Services $ - Building Maintenance $ -
Elevator Service call -
Fire Extinguisher Maintenance -
Fire Sprinkler Inspection -
HVAC City Mechanical -
Janitorial Service (12) -
Janitorial supplies -
JanPro floor cleaning -
Misc. other supplies -
State annual fire inspection -
Western Exterminator Pest Control (4) -
42201 Office Expense $ 500 $ 500
Miscellaneous Office Supplies $ 500
4230X Travel and Training $ 200 $ 1,500
Annual Conferences and Trainings $ 1,500
42401 Memberships $ 375 $ 375
CPRS Membership $ 375
42501 Bank Fees $ - $ -
Credit Card Transaction Fees $ -
42514 Special Department Expense $ 5,000 $ 10,000
$ 10,000
Total Professional/Administrative Services $ 18,675
4310X Utilities $ 6,500 $ 7,800
Gas and Electric $ 7,500
Water 300
42301 Property Taxes $ 1,200 $ 1,200
Total Other Operating Expenses $ 9,000
44301 Fuel $ 500 $ 500
Youth Camp Fuel $ 100
Youth Center Fuel 400
44304 Permit Fee $ 2,000 $ 2,000
Health Permit $ 2,000
47201 Improvements/Building $ 15,000 $ 15,000
Replacement of vinyl floor at Youth Center (carryforward) $ 15,000 181

Page 214 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
RECREATION FUND - 209 Department Budgets-CommunityServices SWIM CENTER - 557

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
Services and Supplies
Professional & Administrative Services - 42 192,212 176,842 150,810 167,110 174,500 7,390 4% Other Operating Expenses - 43 22,647 17,377 23,557 30,000 26,000 (4,000) -15% Materials & Supplies - 44 3,862 4,076 1,937 2,750 2,750 - 0% Total Services and Supplies 218,722 198,295 176,304 199,860 203,250 3,390 2% Capital Outlay
Asset Acquisition/Improvement - 47 6,519 5,485 - 20,000 20,000 - 0% Total Capital Outlay 6,519 5,485 - 20,000 20,000 - 0%
Indirect Cost Allocations
Legal Charges - 46126 1,643 - 725 500 500 - 0%
Total Indirect Cost Allocations 1,643 - 725 500 500 - 0% Total 226,884 203,780 177,029 220,360 223,750 3,390 2%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 99,500 $ 99,500
Swim Center Operations Contract $ 99,500
42108 Maintenance Structure/Imp $ 67,610 $ 75,000
Annual Fire Sprinkler Inspection $ 341
Janitorial 8,800
Landscape Maintenance 3,080
Pest Control 1,100
Pool Maintenance 45,179
Pool Supplies 16,500
42501 Bank Fees $ - $ -
Credit Card Processing Fees $ -
Total Professional/Administrative Services $ 174,500
4310X Utilities $ 26,000 $ 26,000
43103 Gas and Electric $ 19,000
43102 Water 7,000
43201 Property Taxes $ 4,000 $ -
44304 Permit Fee $ 2,750 $ 2,750
Health Permits $ 2,750

47103 FF&E/Equipment $ 20,000 $ 20,000
Outdoor Furniture Replacement $ 20,000
182

Page 215 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
RECREATION FUND - 209 Department Budgets- Community Services MEMORIAL HALL - 558

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
Services and Supplies
Professional & Administrative Services - 42 3,554 - - - 20,000 20,000 100% Other Operating Expenses - 43 - - - - 5,500 5,500 100%
Legal Charges - 46126 - - - - - - 0%
Total Services and Supplies 3,554 - - - 25,500 25,500 100% Total 3,554 - - - 25,500 25,500 100%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42108 Maintenance Structure/Imp $ - $ 20,000
Building Maintenance $ 20,000
Misc. Maintenance -
Pest Control -
Plumbing Supplies -
Sanitary Supplies -
(Moved to Facilities division effective FY23/24)
42501 Bank Fees $ - $ -
(Moved to division 551 effective FY23/24)
Total Professional/Administrative Services $ 20,000
4310X Utilities $ - $ 5,500
Gas and Electric $ 2,500
Water 3,000
(Moved to Facilities division effective FY23/24)
183

Page 216 of 265 ends

Fiscal Year(FY) 2026/27 Operating and Capital Budget
RECREATION FUND - 209 Department Budgets-Community Services TENNIS - 559

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
Services and Supplies
Professional & Administrative Services - 42 - - - - - - 0% Legal Charges - 46126 - - 107 - - - 0%
Total Services and Supplies - - 107 - - - 0%
Total - - 107 - - - 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42108 Maintenance Structure/Imp $ - $ -
Building Maintenance $ -
(Moved to Facilities division effective FY23/24)
42501 Bank Fees $ - $ -
Credit Card Processing Fees $ -
(Moved to division 551 effective FY23/24)
4310X Utilities $ - $ -
Gas and Electric $ -
Water -
(Moved to Facilities division effective FY23/24)
184

Page 217 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
GENERAL FUND - 100 Department Budgets-Community Services LIBRARY SERVICES - 560

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
Services and Supplies
Professional & Administrative Services - 42 158,796 198,317 62,857 202,430 106,000 (96,430) -91% Total Services and Supplies 158,796 198,317 62,857 202,430 106,000 (96,430) -91% Total 158,796 198,317 62,857 202,430 106,000 (96,430) -91%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services 202,430$ 106,000$
Library Services reimbursement agreement - 40 base $ 106,000 185

Page 218 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
GENERAL FUND - 100 Department Budgets-Community Services ANIMAL CONTROL SERVICES - 561

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
Services and Supplies
Professional & Administrative Services - 42 164,428 199,216 95,466 226,437 245,572 19,135 8% Total Services and Supplies 164,428 199,216 95,466 226,437 245,572 19,135 8% Total 164,428 199,216 95,466 226,437 245,572 19,135 8%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services 226,437$ 245,572$
Animal Control Services $13.45 per capita $ 245,572
186

Page 219 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
RECREATION FUND - 209 Department Budgets- Community Services FACILITY RENTALS - 562

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
Services and Supplies
Professional & Administrative Services - 42 - - - - 64,913 64,913 100% Admin Credits - 46 - - - - (2,064) (2,064) -100%
Total Services and Supplies - - - - 62,849 62,849 100%
Total - - - - 62,849 62,849 100%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42108 Building-Structure Maintenance $ - $ 64,913
Building Maintenance $ 64,913
Total Professional/Administrative Services $ 64,913
187

Page 220 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
RECREATION FUND - 209 Department Budgets- Community Services RECREATION CLASSES - 563

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
Services and Supplies
Professional & Administrative Services - 42 - - - - 30,000 30,000 100% Admin Credits - 46 - - - - - - 0%
Total Services and Supplies - - - - 30,000 30,000 100%
Total - - - - 30,000 30,000 100%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ - $ 30,000
Instructor Contracts $ 30,000
Total Professional/Administrative Services $ 30,000
188

Page 221 of 265 ends

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

GENERAL GOVERNMENT
Mission
The mission of General Government is to appropriate funds for general City administrative overhead costs.

Major Services and Functions
The General Government Department is a department established in the City’s accounting system to provide a clearing house for payment of certain debt that is not tied to another specific department and accounting of cost recovery for internal services. As currently organized, the department does not perform any services.

FY 2025/26 Key Accomplishments

Account for debt service payments, retiree medical reimbursement, and internal transfers
FY 2026/27 Key Priorities and Projects
There are no positions budgeted in the General Government department. Continue to account for internal service functions
Major Changes in FY 2026/27 Budget
There are not any major changes to the General Government department budget for FY 2026/27.

Position Summary
189

Page 222 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Departmnet Budgets-General Government

GENERAL GOVERNMENT 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 3,884,475 3,772,639 1,990,248 4,545,003 4,298,172 (246,831) -6% Measure S 2006 - 105 - 150,000 - - - - 0%
Measure S 2014 - 106 1,552,839 1,077,458 150,000 283,500 283,500 - 0% Measure I - 107 - 600,000 - 300,000 220,590 (79,410) -36% General Reserve Fund - 150 - 843,790 - 2,400,000 - (2,400,000) -100% Recreation Fund - 209 7,338 8,049 6,269 7,500 7,500 - 0% Measure J - 215 - - - - - - 0%
Sewer Enterprise Fund - 500 21,162 16,471 14,161 - - - 0% Pension Fund - 700 - - - - - - 0%
Total 5,465,814 6,468,407 2,160,678 7,536,003 4,809,762 (2,726,241) -57%

EXPENDITURES BY CATEGORY
Personnel
Salary Savings - 405 - - - (300,000) (150,000) 150,000 0% Employee Benefits - 410 5,935 - 1,903 - (100,000) (100,000) 0% Med Insurance/Retirement - 411 1,266,413 1,412,549 1,102,358 1,390,500 1,473,480 82,980 6% Total Personnel 1,272,348 1,412,549 1,104,261 1,090,500 1,223,480 132,980 11% Services and Supplies
Professional & Administrative Services - 42 7,617 361 5,612 - - - 0% Other Operating Expenses - 43 19,559 20,708 12,665 16,500 19,300 2,800 15% Total Services and Supplies 27,176 21,069 18,277 16,500 19,300 2,800 15% Capital Outlay
Asset Acquisition/Improvement - 47 - - - - - - 0%
Total Capital Outlay - - - - - - 0%
Debt Service
Debt Principal - 48101 209,220 204,848 195,585 195,585 191,228 (4,357) -2% Debt Interest - 48102 402,675 432,058 454,415 454,415 483,773 29,358 6% Cost of Issuance - 48103 3,545 3,515 981 3,545 3,545 - 0% Total Debt Service 615,440 640,421 650,981 653,545 678,546 25,001 4% Indirect Cost Allocations
Information Systems (IS) Charges - 46 340,736 345,321 213,707 364,263 332,465 (31,798) -10% Admin Debits - 46122 - - 23,133 34,788 52,442 17,654 34% General Liability Insurance - 46201 - - - - - - 0%
Total Indirect Cost Allocations 340,736 345,321 236,840 399,051 384,907 (14,144) -4% Operating Transfers Out - 49901 3,210,114 4,049,048 150,000 5,576,407 2,503,529 (3,072,878) -123% Total 5,465,814 6,468,407 2,160,358 7,736,003 4,809,762 (2,926,241) -61%

EXPENDITURES BY PROGRAM
General Government - 117 5,465,814 6,468,407 2,160,358 7,736,003 4,809,762 (2,926,241) -61% Total 5,465,814 6,468,407 2,160,358 7,736,003 4,809,762 (2,926,241) -61% 190

Page 223 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
MAJOR NON-PERSONNEL EXPENSE DETAILS Departmnet Budgets-General Government FY 2025/26 FY 2026/27
4310X Utilities $ 16,500 $ 19,300
43105 Comcast $ -
43102 Water 1,300
43103 Gas/Electric 18,000
48101 Debt Principal $ 195,585 $ 191,228
Pension Obligation Bond principal $ 191,228
48102 Debt Interest $ 454,415 $ 483,773
Pension Obligation Bond interest $ 483,773
49901 Transfers Out $ 2,592,907 $ 1,999,439
Appian Village LLA - General Benefit $ 19,640
PCTV operating contribution 376,115
Planning Division operating contribution 201,090
Rec: Car Show/City events 12,800
Recreation operating contribution 1,389,794
MEASURE S - 2014 FUND - 106
49901 Transfers Out $ 283,500 $ 283,500
Cable TV Contribution $ 55,000
Recreation-Cinema in the Park 2,500
Recreation-Community Service Commission 4,000
Recreation-Summer Sounds in the Park 4,500
Recreation-Swim Center Contribution 65,000
Recreation-Tree Lighting 2,500
Reserve to replace 2 PW vehicles per year 30,000
Reserves to replace heavy equipment 115,000
Reserves to replace 2 Dev Svcs vehicles per year 5,000
MEASURE I FUND - 107
49901 Transfers Out $ 300,000 $ 220,590
Tsfr to Recreation Fund $ 220,590
GENERAL RESERVE FUND- 150
49901 Transfers Out $ 2,400,000 $ -
General Fund $ -
191

Page 224 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Departmnet Budgets-General Government
Page intentionally blank
192

Page 225 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Departmet Budgets-General Government

SCHEDULE OF TRANSFERS
FY 2026-27 Schedule of Transfers

TRANSFER-OUT TRANSFER-IN
FUND # DESCRIPTION ACCOUNT # AMOUNT FUND # DESCRIPTION ACCOUNT # PURPOSE 100 General Fund 100-117-49901 19,640 Appian Village LLAD General Benefit 100 General Fund 100-117-49901 376,115 505 Cable Television Fund 505-119-39901 Cable Television contribution [1] 100 General Fund 100-117-49901 1,389,794 209 Recreation Fund 209-551-39901 Recreation operating contribution [1] 100 General Fund 100-117-49901 12,800 209 Recreation Fund 209-551-39901 Recreation contribution for special events 100 General Fund 100-117-49901 201,090 212 Building and Planning 212-461-39901 Planning and Building operating contribution Subtotal Transfers from the General Fund 1,999,439
106 Measure S 2014 Fund 106-117-49901 65,000 209 Recreation Fund 209-557-39901 Swim Center contribution [1] 106 Measure S 2014 Fund 106-117-49901 55,000 505 Cable Television Fund 505-119-39901 Cable Television contribution [1] 106 Measure S 2014 Fund 106-117-49901 13,500 209 Recreation Fund 209-551-39901 Recreation: Cinema, Community Service, Summer Sounds, Tree Lighting.
106 Measure S 2014 Fund 106-117-49901 30,000 160 Equipment Reserve Fund 160-345-39901 Reserves to replace 2 vehicles per year 106 Measure S 2014 Fund 106-117-49901 115,000 160 Equipment Reserve Fund 160-345-39901 Reserves to replace heavy equipment 106 Measure S 2014 Fund 106-117-49901 5,000 160 Equipment Reserve Fund 160-461-39901 Reserves to replace 2 vehicles per year Subtotal Transfers from Measure S 2014 283,500
107 Measure I Fund 107-117-49901 220,590 209 Recreation Fund 209-551-39901 Recreation operating contribution [1] Subtotal Transfers from Measure S 2014 220,590
150 General Reserve Fund 150-117-49901 - 100 General Fund 700-117-39901 Transfer from General Reserve Subtotal Transfers from other funds -
700 Pension Fund 700-000-49901 868,600 100 General Fund 100-117-39901 Transfer from Pension Trust Subtotal Transfers from other funds 868,600
Grand total Transfers 3,372,129 NOTES:
[1] Only enough to balance Fund will be transferred.

The General Fund provides annual contributions to the Recreation, Pinole Community Television (PCTV), and Planning and Building funds to fund any operational deficiencies. Only the amounts necessary to fund operations are transferred towards the end of the fiscal year. Special community events, such as the annual tree lighting, are also funded by Measure S 2014. 193

Page 226 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Departmet Budgets-General Government
Page intentionally blank
194

Page 227 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-General Government
For the Year Ending, June 30 Principal Interest
2026 195,585 454,415
2027 191,228 483,773
2028 186,704 513,296
2029 180,806 539,194
2030 174,958 565,042
*2031-2035 808,705 3,291,295
2036 148,202 751,798
$1,886,188 $6,598,813
Debt Obligations
A best practice in public finance is to show the City’s debt obligations in its budget. The City has just three long-term debt obligations, other than those of the Redevelopment Successor Agency.

Pension Obligation Bonds
On June 1, 2006, the City Council authorized the issuance of $16,800,000 of Taxable Pension Obligation Bonds, 2006 Series A-2 (Capital Appreciation Bonds). The bonds in the aggregate principal of $6,214,630 were issued to raise funds, presumably at a lower cost, to pay down the City’s unfunded accrued actuarial liability with CalPERS. The bonds bear compounded interest which is due semi-annually on June 1 and December 1 through 2036.

Principal payments are due annually on June 1 through 2036. The debt structure does not allow the bonds to be retired any earlier than 2036. In accordance with Section 4.01 (a) of the Trust Agreement, the City is required to deposit with the Trustee on or before August 1 of each year the annual amount for the upcoming fiscal year ending June 30. The bonds are secured with an insurance policy.

Bonds payable debt service requirements for governmental activities are shown below:
2016 Wastewater Revenue Refunding Bonds
On June 30, 2016, the City of Pinole issued an $8,251,000 Wastewater Revenue Refunding Bond (Bank Qualified) to redeem its 2006 Wastewater Revenue Bonds which were issued to finance certain capital improvements to the City’s wastewater system. The bonds bear annual intertest at 2.95% which is payable semi-annually on March 1 and September 1 of each year through 2036. Principal payments are due annually beginning on September 1, 2016 through 2036. The bond is secured with pledged net wastewater revenues. 195

Page 228 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-General Government
For the Year Ending, June 30 Principal Interest
2026 372,000 150,008
2027 381,000 138,901
2028 395,000 127,455
2029 404,000 115,670
2030 416,000 103,575
2031-2035 2,287,000 322,656
2036-2037 1,016,000 30,238
$5,271,000 $988,503
Year Ending June 30, Principal Interest
2026 714,624 374,560
2027 726,772 362,412
2028 739,127 350,057
2029 751,693 337,491
2030 764,471 324,713
2031-2035 4,021,772 1,424,147
2036-2040 4,375,445 1,070,475
2041-2045 4,760,220 685,700
2046-2050 5,178,832 267,089
$22,032,956 $5,196,644
Bonds payable debt service requirements for business-type activities are shown below:
2016 Clean Water State Revolving Fund
In May 2016, the City entered into a loan agreement with the State of California Water Resources Control Board to provide funding for its 50% share of upgrades to the PinoleHercules Wastewater Pollution Control Plant to achieve compliance with Regional Water Quality Board NPDES. Funds are drawn on the agreement as work is completed up to a maximum amount of $26.7 million plus any construction period interest. The loan accrues interest at a rate of 1.7 percent annually. Annual principal payments are due each July 1, commencing July 1, 2020. Final payment is due July 2049. Net revenues, defined as all sewer enterprise fund revenues less operations and maintenance costs (excluding depreciation and amortization expenses), are pledged for future debt service. As of June 30, 2026, the total debt outstanding on the loan is $22,032,956. 196

Page 229 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Appendix
Appendix
197

Page 230 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Appendix
Page intentionally blank
198

Page 231 of 265 ends

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

ACCOUNTING AND BUDGET BASIS
It is a public finance best practice for the City’s budget to describe the City’s accounting basis and fund structure.

The City maintains its accounting records in accordance with Generally Accepted Accounting Principles (GAAP) and standards established by the Governmental Accounting Standards Board (GASB). Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting.

Revenue is recognized when both measurable and available. Expenditures are recognized when the liability is incurred. Debt service obligations are appropriated when due.

Proprietary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenue is recognized when earned and expenses when the liability is incurred regardless of timing of related cash flows.

The basis of budgeting is consistent with the basis of accounting discussed above.

Appropriations that are budgeted and not expensed at the end of the year lapse and revert to fund balance.

MONITORING THE BUDGET
Once adopted, the budget becomes the main internal control document used to monitor and manage the City’s financial position. The City’s budget level of control is executed at the fund level set by the City’s governing body. Requests for budget amendments are presented to the City Council and are enacted by resolution. Managers can transfer funds within their respective departments with the approval of the City Manager. Financial reports that highlight revenue and expenditure variances, some of which may require adjustments to the budget, are presented to City Council for consideration and adoption on a quarterly basis.

FUND STRUCTURE
The City uses funds to report its current financial position and the results of its operations.

Fund accounting is designed to demonstrate legal compliance and to aid in financial management by segregating transactions related to certain governmental functions of activities.

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. 199

Page 232 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Appendix
Fund Number Name
100 General Fund
105 Measure S 2006 Fund
106 Measure S 2014 Fund
150 General Reserve Fund
160 Equipment Reserve Fund
Fund Number Name
200 Gas Tax Fund
201 Restricted Real Estate Maintenance Fund
203 Public Safety Augmentation Fund
204 Police Grants Fund
205 Traffic Safety Fund
206 Supplemental Law Enforcement Services Fund
207 Storm Water Fund
209 Recreation Fund
212 Building & Planning Fund
213 Refuse Management Fund
214 Solid Waste Fund
215 Measure J Fund
217 American Rescue Plan Act (ARPA) Fund
225 Asset Seizure-Adjudicated Fund

GOVERNMENTAL FUNDS
General Funds are used to account for all the general revenues of the City not specifically levied or collected for other City funds and the related expenditures.

Special revenue funds used to account for proceeds that are legally restricted for specific purposes.
200

Page 233 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Appendix
275 Parkland Dedication Fund
276 Growth Impact Fund
285 Housing Assets for Resale
Fund Number Name
310 Lighting and Landscape District Fund
324 Public Facilities Fund
325 City Street Improvements
327 Parks Grants Fund
377 Arterial Rehabilitation
Fund Number Name
500 Sewer Enterprise Fund
505 Cable Access TV Fund
Fund Number Name
525 Information Systems Fund
Fund Number Name
700 Section 115 Pension Trust Fund
750 Redevelopment Obligation Retirement Fund
Capital projects funds are used to account for financial resources for the acquisition or construction of facilities and other capital assets.

PROPRIETARY FUNDS
Enterprise funds are used to account for goods or services from business-type activities, such as fees charged to external users.

Internal service funds are used to account for activities that provide goods or services to other funds, departments, or agencies of the primary government and its component units, or to other governments on a cost-reimbursement basis.

FIDUCIARY FUNDS
Agency funds are used to maintain records of assets and financial activities on behalf of a third party or set aside in an external trust fund for restricted purposes.

The City receives revenue from numerous sources that are used for various expenditures for City purposes. The following are descriptions of each of the City’s revenue sources as well as the assumptions used to develop the budget projection.
201

Page 234 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Appendix
Page intentionally blank
202

Page 235 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix-Glossary and Acronyms

GLOSSARY
Appropriation - An authorization by the City Council to make expenditures/expenses and to incur obligations for a specific purpose within a specific time frame.

Assessed Valuation - A dollar value placed on real estate or other property by the County as a basis for levying property taxes.

Assessments- Levies that pay for improvements directly benefiting their property.

Audit - A view of the City's accounts by an independent auditing firm to substantiate fiscal year-end fund, salaries, reserves, and cash on hand.

Beginning/Ending (Unappropriated) Fund Balance - Unencumbered resources available in a fund from the prior/current fiscal year after payment of the prior/current fiscal year's expenditures/expenses. This is not necessarily cash on hand.

Bond - A City may raise capital by issuing a written promise to pay a specific sum of money, called the face value or principal amount, at a specific date or dates in the future, together with periodic interest at a special rate. There are two types of bonds: General Obligation and Revenue.

Budget - A fiscal plan of financial operation listing an estimate of proposed applications or expenditures/expenses and the proposed means of financing them for a particular time period. The budget is proposed until it has been approved by the City Council.

Capital Improvement - A permanent addition to the City's assets, including the design, construction, or purchase of land, buildings, or facilities, or major renovations of same.

Capital Improvement Program - A financial plan of proposed capital improvement projects with single-and multiple-year capital expenditures/expenses.

Capital Outlay - A budget appropriation category which budgets all equipment having an estimated useful life of over one year.

City Manager's Transmittal Letter - A general discussion of the budget. The letter contains an explanation of principal budget items and summaries.

CPI - Consumer Price Index; measure of inflation in an area of consumer products.

Debt Service - Payment of the principal and interest on an obligation resulting from the issuance bonds, notes, or Certificates of Participation (COPs). 203

Page 236 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix-Glossary and Acronyms
Debt Service Requirements - The amount of money required to pay interest on outstanding debt and required contributions to accumulate monies for future retirement of term bonds.

Deficit - An excess of expenditures or expenses over revenues (resources).

Department - An organizational unit comprised of divisions. It is the basic unit of service responsibility encompassing a broad mandate of related activities.

Depreciation- The cost allocation of tangible assets over the useful/economic life of the asset.

Division - A sub-section (or activity) within a department, which furthers the objectives of the City by providing specific services or a product.

Encumbrances - A legal obligation to pay funds, the expenditure/expense of which has not yet occurred. They cease to be encumbrances when the obligations are paid or otherwise terminated.

Enterprise Fund - A type of fund established for the total costs of those governmental facilities and services which are operated in a manner similar to private enterprise. These programs are entirely or predominately self-supporting.

Expenditure - The actual spending of Governmental Funds set aside by appropriation.

Expense - The actual spending of Proprietary Funds (Enterprise and Internal Service Fund types) set aside by an appropriation.

Fiscal Year - A twelve-month period of time to which a budget, forecast or reporting period applies. The City of Pinole fiscal year is July 1 through June 30.

Fund - An independent fiscal and accounting entity used to record all financial transactions related to the specific purpose for which the fund was created.

Fund Balance - The amount of financial resources available for use. Generally, this represents the detail of all the annual operating surpluses and deficits since the fund's inception.

General Fund - The primary fund of the City used to account for all revenues and expenditures of the City not legally restricted as to use. This fund is used to offset the cost of the City's general operations. Examples of departments financed by the General Fund include the City Council, Police and others.

General Obligation Bond - Bonds used for various purposes and repaid by the regular (usually via the General Fund) revenue raising powers of the City. 204

Page 237 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix-Glossary and Acronyms
Grant - Contributions, gifts of cash, or other assets from another governmental entity to be used or expended for a specific purpose, activity, or facility.

Interfund Transfers - Monies transferred from one fund to another. Such money is transferred to finance the operations of another fund or to reimburse the fund for certain expenditures/expenses.

Internal Service Fund - An Internal Service Fund provides services to other City departments and bills the various other funds for services rendered, just as would private business. ISF's are self-supporting and only the expense by an ISF is counted in budget totals.

Major Fund – Governmental fund or enterprise fund reported as a separate column in the basic financial statements and subject to a separate opinion in the independent auditor’s report.

Materials, Supplies, and Services - Expenditures/expenses for materials, supplies, and services which are ordinarily consumed within a fiscal year and which are not included in departmental inventories.

Municipal Code - A book that contains the City Council approved ordinances currently in effect. The Code defines City policy with respect to areas such as planning, etc.

Objectives - The expected results or achievements of a budget activity.

Operating Budget - Annual appropriation of funds for on-going program costs, including salaries and benefits, services and supplies, debt service, capital outlay and capital improvements.

Ordinance - A formal legislative enactment by the City Council. It has the full force and effect of law within City boundaries unless preempted by a higher form of law. An Ordinance has a higher legal standing than a Resolution.

Projects – Long-term investments in public facilities and infrastructure; also known as capital improvements. The amount spent may overlap from year to year until the project is completed.

Proprietary Funds- These include the enterprise (wastewater treatment and collection) and internal services (information technology and equipment reserve) funds. They are accounted for in a manner similar to businesses, measuring cost for services and including total assets and liabilities.

Redevelopment Agency- A separate legal entity created to alleviate conditions of blight, build infrastructure and promote economic development. The Agency receives property tax revenue on assessed value growth within these areas called “tax increments” to repay Agency indebtedness.
205

Page 238 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix-Glossary and Acronyms
Reimbursement - Payment of amount remitted on behalf of another party, department, or fund.

Reserve - An account used to record a portion of the fund balance as legally segregated for a specific use.

Resolution - A special order of the City Council which has a lower legal standing than an Ordinance.

Return to Source Funds - Residual moneys from former Redevelopment Agency’s tax levy’s that are redistributed to the Cities after the Agency’s debt obligations have been paid off.

These funds are non-restricted and are distributed by the State in January and July of every year.

Revenues - Amount received for taxes, fees, permits, licenses, interest, intergovernmental sources, and other sources during the fiscal year.

Revenue Bonds - A type of bonds usually issued to construct facilities. The bonds are repaid from the revenue produced by the operation of these facilities.

Salaries and Benefits - A budget category which generally accounts for full-time and temporary employees, overtime expenses, and all employee benefits, such as medical, dental, and retirement.

Special Revenue Funds - This fund type collects revenues that are restricted by the City, State, or Federal Government as to how the City might spend them.

Successor Agency to the Pinole Redevelopment Agency - Trust agency formed for the purpose of reporting close-out financial activities of the former Redevelopment Agency.

Unfunded Liability - Amount of future obligations not covered by assets currently set aside for that purpose, such as accrued vacation leave payable at termination or actuarialdetermined future insurance claims.

User Fees - Charges of a voluntary nature paid by persons receiving a service in exchange for the fee (such as recreation activities or wastewater service fees). 206

Page 239 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix-Glossary and Acronyms

ACRONYMS
ABAG Association of Bay Area Government
ACFR Annual Comprehensive Financial Report
CalPERS California Public Employees’ Retirement System
CIP Capital Improvement Program
COLA Cost of Living Adjustment
CPI Consumer Price Index
CSMFO California Society of Municipal Finance Officers
EAP Employee Assistance Program
FTE Full Time Equivalent
GASB Governmental Accounting Standards Board
GFOA Government Finance Officers Association
HOPTR Homeowner’s Property Tax Rebates
LAIF Local Agency Investment Fund
LTD Long-Term Disability
NPDES National Pollution Discharge Elimination System
OPEB Other Post Employment Benefits
PALC Pinole Assisted Living Community
PERS Public Employees’ Retirement System
PEPRA Public Employees’ Pension Reform Act [of 2013]
POB Pension Obligation Bond
207

Page 240 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix-Glossary and Acronyms
PPEA Pinole Police Employees Association
PRA Pinole Redevelopment Agency
RDA Redevelopment Agency
SAFER Staffing for Adequate Fire and Emergency Response SDI State Disability Insurance
SRO School Resource Officer
UBC Uniform Building Code
VLF Vehicle License Fee
WBCC West Bay Communications Center
WCCTAC West Contra Costa Transportation Advisory Committee WCCUSD West Contra Costa Unified School District
WPCP Wastewater Pollution Control Plant
208

Page 241 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix – Financial and Investment Policies

FINANCIAL AND INVESTMENT POLICIES
The following Financial and Investment Policies are established to ensure that the City’s finances are managed in a sound and prudent manner which will (1) continue to provide for the delivery of quality services, (2) maintain and enhance service delivery as the community grows in accordance with the General Plan, (3) strive for a balanced budget annually, assuring that the City is living within our means, and (4) establish reserves necessary to meet known and unknown future obligations.

To achieve these goals, the following Financial and Investment Policies have been established. Below is a summary of the actual policies, which were last updated and approved by the City Council on May 2, 2023. The full policies can be found on the website at https://www.pinole.gov/wp-content/uploads/2024/06/Financial-and-Investment-PoliciesUpdated-March-2023.pdf.

1.Structurally Balanced Budget Policy
The annual budget will be structurally balanced whereby the operating budget will be prepared with current year expenditures funded with current year revenue. If a structural imbalance occurs, a plan will be developed and implemented to bring the budget back into structural balance.

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

3.Revenue Policy – One Time (Non-Recurring) Resources
The City will strive to maintain a diversified and stable revenue base that is not overly dependent on any land use, major taxpayer, revenue type, restricted revenue, inelastic revenue, or external revenue. The General Fund Budget will be structurally in balance without relying on one-time resources such as proceeds from asset sales, debt refinancing, one-time grants, revenue spikes, budget savings and similar non-recurring revenue. Appropriate uses of one-time resources include establishing and rebuilding the General Fund Reserve, other City established reserves, or early retirement of debt, capital expenditures, reducing unfunded pension liabilities (PERS and OPEB), and other non-recurring expenditures. 209

Page 242 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix – Financial and Investment Policies

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

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

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

7.Receivables Policy
The City will ensure the timely invoicing, monitoring, and collection of outstanding obligations owed to the City. The purpose of the is policy is to maintain appropriate oversight of all receivables and maintain sound fiscal management and accounting practices related to all receivables.

8.Grants Policy
The City departments actively pursue federal, state and other grant opportunities when deemed appropriate. Grant funding allows the City to leverage local public funds by extending and enhancing the services it offers to the community, and to introduce new initiatives. 210

Page 243 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix – Financial and Investment Policies

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

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

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

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

The purpose of this Pension Investment Policy is to establish a comprehensive strategy for assets invested under the Plan, and outline prudent and acceptable parameters in which pension funds are to be managed.
211

Page 244 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix – Financial and Investment Policies
Page intentionally blank
212

Page 245 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix – Employee Compensation and Benefits

EMPLOYEE COMPENSATION AND BENEFITS
Compensation
Employees are compensated based on job classification, which is a group of positions sufficiently similar with respect to their duties and responsibilities that: (a) the same descriptive title may be used to designate the positions allocated to the class; (b) the scope and level of duties and responsibilities are similar; (c) the same qualifications and tests of fitness may be required of all incumbents; and (d) the same salary rate or range can apply with equity under substantially the same working conditions. Salaries and wages are paid over twenty-six periods each fiscal year.

Current salary and benefit schedules are available online at:
https://www.pinole.gov/salary-benefits/.

Compensation packages include benefits, such as medical plan, dental plan, vision plan, cafeteria plan, life insurance, disability insurance, flexible benefits plan.

There are currently three union-represented groups in the City: Pinole Police Employees Association, Public Employees Union – Local 1, and AFSCME Local 512.

Pension Plans
The City contributes to the California Public Employees’ Retirement System (“PERS”), a cost-sharing, multiple-employer, public employee, defined benefit, pension plan. PERS provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. PERS acts as a common investment and administrative agent for participating public entities within the State of California. Benefit provisions and all other requirements are established by state statute and City ordinance. Copies of PERS’ annual financial report may be obtained from their executive office: 400 P Street, Sacramento, CA 95814.

Funding Policy: Miscellaneous Plan participants are required to contribute 8% of their annual covered salary, while Safety Plan participants are required to contribute 9% of their annual covered salary.

The City entered into cost-sharing agreements with its union-represented and unrepresented employees whereby miscellaneous and safety employees’ total CalPERS contribution (combined Employee Contribution and Employees’ Share of the City's contribution) are capped at 15% (8% employee portion and 7% employer portion) and 15% (9% employee portion and 6% employer portion) respectively. 213

Page 246 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix – Employee Compensation and Benefits
Credited Years of Service Percentage of Employer Contribution 10 50%
11 55%
12 60%
13 65%
14 70%
15 75%
16 80%
17 85%
18 90%
19 95%
20 or more 100%
The City established the City of Pinole Employee Benefit Pension Plan (the “Plan”), a Section 115 Trust in July of 2018. The goal of the Plan’s investment program is to provide a reasonable level of growth which will result in sufficient assets to offset a portion of the present and future obligations of retirement benefits provided by the California Public Employees Retirement System (“CalPERS”) for those eligible employees who meet the specified age and service requirements. Assets in the Plan will seek to mitigate the impact of future rate increases from CalPERS.

Other Post-Employment Benefits
In addition to the retirement pension benefits described above, the City sponsors and administers a single-employer healthcare plan for its employees. The plan includes healthcare coverage to long-service retirees. At retirement, employees can elect Blue Shield, Kaiser, PERS Care, or PERS Choice medical coverage through the City at the City’s expense.

Employees hired before July 1, 2010 receive a City contribution toward their health premium equal that provided to current active employees. Employees hired after July 1, 2010 receive a City contribution toward their retiree health premium in an amount described by Government Code Section 22893 (the PERS vesting schedule) as shown below:

Funding Policy: The City’s contribution for each retiree is capped at the Kaiser Bay Area/Sacramento family premium. The premium as of July 1, 2019 is $2,027.64 per month. The City is currently funding the benefits on a pay-as-you-go basis.

Risk Management
The City manages risk of loss related to torts, theft of, damage to, and destruction of assets, errors and omissions, injuries to employees, and natural disasters by participating in a public entity risk pool established under the Joint Exercise of Powers Act of the State of California. The City is a member of the Municipal Pooling Authority (MPA) of Northern California.
214

Page 247 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix – Employee Compensation and Benefits
Type of Coverage (Deductible) Coverage Limits
Liability ($25,000) including errors
and omissions for public officials $29,000,000
All Risk Fire and Property ($5,000) $1,000,000,000
Workers’ Compensation (no
deductible) $50,000,000
Vehicle Physical Damage ($3,000
for Police, $2,000 all others) $250,000
MPA provides coverage against the following types of risk of loss under the terms of the joint-powers agreement:
215

Page 248 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix-Jurisdictional Comparison
Jurisdictional Comparison
City of City of
San Pablo El Cerrito
Council-Manager Council-Manager CouncilManager
General Law General Law General Law
Year Incorporated 1903 1900 1948 1917
Budget Comparison
General Fund Revenue 31,537,898 20,891,627 56,320,578 53,779,792 General Fund Expenditures 32,801,047 20,467,868 56,304,989 53,764,018 Total Full Time Equivalents (FTE) 116.64 65 165 168.8
Sworn Personnel FTE 28** 26** 61** 38.6
Demographics
Population 18,261 26,225 31,507 25,862
Annual Percent Change -0.5 -0.5 0.2 -0.3
Median Age 44.7 43.9 34.6 41.8
Population per FTE 157 410 191 153
Population per Sworn FTE 652 846 517 670
Housing Units 7,056 9,581 9,943 11,247
Average Household Size 2.83 2.8 3.18 2.39
Labor Force 9,000 14,000 14,000 13,900
Unemployment Rate 3.00% 4.40% 4.40% 3.50%
Median Household Income $127,717 $129,397 $79,478 $127,876 Per Capita Income $51,487 $55,501 $30,103 $73,055
City of Pinole City of Hercules
Form of Government Council-Manager
General Law
Sources: City of Hercules, City of San Pablo, City of El Cerrito, California Employment Development Department, California Department of Finance, United States Census Bureau
*The City of Pinole includes Wastewater Treatment Plant personnel; the City operates a Wastewater Treatment Plant which services the Pinole and Hercules areas. The City of San Pablo and El Cerrito are serviced by West County Wastewater District and EBMUD, respectively.
**The City of Hercules and City of San Pablo include Police personnel only as Fire services are provided by the Rodeo Hercules Fire District and ConFire, respectively. Effective 3/1/23 Fire services in the City of Pinole are provided by ConFire. 216

Page 249 of 265 ends

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Appendix-Jurisdictional Comparison
Page intentionally blank
217

Page 250 of 265 ends

RESOLUTION NO. 2026-__

A RESOLUTION OF THE CITY OF PINOLE, COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA, ADOPTING THE FINAL PROPOSED FISCAL YEAR (FY) 2026/27

OPERATING AND CAPITAL BUDGET

WHEREAS, the City Manager has presented a Final Proposed Fiscal Year (FY) 2026/27 Operating and Capital Budget for the City of Pinole; and WHEREAS, the City Council has held a public meeting on the matter of the Final Proposed Fiscal Year (FY) 2026/27 Operating and Capital Budget and has discussed the individual department and fund budgets with City staff members; and WHEREAS, the City Council has solicited public input on the Final Proposed Fiscal Year (FY) 2026/27 Operating and Capital Budget.

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

Section 1. The Final Proposed Fiscal Year (FY) 2026/27 Operating and Capital Budget commencing July 1, 2026 and ending June 30, 2027 is hereby approved and adopted.

Section 2. That appropriations are established by fund as follows:
100 General Fund $21,905,685
105 Measure S - 2006 Fund 2,686,999
106 Measure S - 2014 Fund 2,686,986
107 Measure I – 2024 Fund 2,671,994
160 Equipment Reserve Fund 205,000
200 Gas Tax Fund 789,184
201 Restricted Real Estate Maintenance Fund 26,000
203 Public Safety Augmentation Fund 240,441
204 Police Grants Fund 282,619
205 Traffic Safety Fund 57,491
206 Supplemental Law Enforcement Svc Fund 382,864
207 NPDES Storm Water Fund 358,874
209 Recreation Fund 2,286,833
212 Building & Planning Fund 3,367,264
213 Refuse Management Fund 63,309
214 Solid Waste Fund 562,278
215 Measure C and J Fund 296,693
225 Asset Seizure-Adjudicated Fund 19,268
285 Housing Assets Fund 400,859
310 Lighting & Landscape District Fund 85,175
311 Appian Village Lighting District Fund 52,952
317 Pinole Valley Caretaker Fund 15,053
500 Sewer Enterprise Fund 10,707,045
505 Cable Access TV Fund 629,462
700 Pension Trust Fund 933,600
TOTAL $51,712,698

Page 251 of 265 ends

Section 3. That the appropriations established for FY 2026/27 by fund shall be allocated to individual departments as presented in Exhibit A (Budget Summaries). In addition, the unspent balance of capital projects, grants, and encumbrances authorized in the prior fiscal year may be carried over to FY 2026/27 if they are rebudgeted.

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

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

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

Section 7. Estimated revenues and transfers anticipated to fund appropriations for expenditures for the FY 2026/27 are presented in Exhibit A (Budget Summaries). Any changes to the established control limits will be subject to approval by resolution of the City Council.

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

PASSED AND ADOPTED this 23rd day June 2026, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

I hereby certify that the foregoing resolution was introduced, passed and adopted on this 23rd day of June, 2026.
____________________________
Heather Bell-Spears, CMC
City Clerk

Page 252 of 265 ends

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 2,280,109 6,698,790 6,771,860 1% 312 - Sales and Use Taxes 4,396,002 4,411,000 4,483,714 4,567,189 4,567,189 3,543,654 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 1,923,160 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 1,923,476 2,599,000 2,672,000 3% 312 - Sales and Use Taxes- Measure I - - 612,233 2,599,000 2,599,000 1,916,014 2,599,000 2,672,000 3% 313 - Utility Users Tax 2,312,830 2,445,715 2,657,156 2,345,000 2,345,000 2,030,391 2,345,000 2,737,490 17% 314 - Franchise Taxes 875,058 901,208 910,745 850,000 850,000 466,320 850,000 832,000 -2% 315 - Other Taxes 898,797 846,439 809,233 876,172 876,172 661,663 876,172 817,140 -7% Other Tax/Transient Occupancy Tax 456,288 378,622 322,889 400,000 400,000 213,323 400,000 350,000 -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 13,322 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 1,530,764 1,830,997 1,958,813 7% 370 - Interest and Investment Income 211,725 173,488 (8,620) 100,000 100,000 25,236 100,000 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 56,007 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 18,461,423 28,302,453 29,083,090 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 - 3,235,445 868,600 -73% 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 18,461,423 31,537,898 29,951,690 -5% Fund: 100 - General Fund
Expenditures
Division: 110 - City Council Total: 200,496 227,194 178,856 252,450 252,450 140,559 252,450 213,288 -16% Division: 111 - City Manager Total: 567,995 535,472 633,498 535,563 525,938 446,007 525,938 508,453 -3% Division: 112 - City Clerk Total: 511,112 615,496 748,427 733,895 733,895 575,179 733,895 786,562 7% Division: 113 - City Treasurer Total: 8,268 9,681 10,474 9,990 9,990 6,422 9,990 10,002 0% Division: 114 - City Attorney Total: 330,354 229,817 397,701 305,965 305,965 375,112 305,965 331,349 8% 114 - City Attorney Services 899,583 662,442 612,278 598,565 598,565 562,484 598,565 579,529 -3% 114 - City Attorney Indirect Cost Allocations (569,229) (432,626) (214,577) (292,600) (292,600) (187,371) (292,600) (248,180) -15% Division: 115 - Finance Department Total: 657,774 956,068 1,023,243 1,020,844 1,053,844 830,351 1,053,844 1,012,062 -4% Division: 116 - Human Resources Total: 749,748 831,985 955,950 965,908 979,223 712,350 979,223 918,270 -6% Division: 117 - General Government Total: 1,420,199 1,611,760 1,754,418 1,298,551 1,298,551 1,339,268 1,298,551 1,620,187 25% Administrative Total 4,445,947 5,017,472 5,702,568 5,123,167 5,159,857 4,425,248 5,159,857 5,400,173 5% Division: 221 - Police Operations Total: 5,034,933 6,250,517 6,923,155 5,823,820 5,823,820 3,872,018 5,823,820 4,819,728 -17% Division: 222 - Police Support Services Total: 1,416,777 1,519,190 1,399,287 1,468,835 1,468,835 1,125,833 1,468,835 1,813,779 23% Division: 223 - Dispatch WBCC Total: 2,379,569 2,498,316 2,628,213 2,740,771 2,740,771 1,990,749 2,740,771 2,630,624 -4% Division: 231 - Fire Total: 5,045,833 4,384,514 3,645,234 3,202,461 3,202,461 2,460,642 3,202,461 2,581,429 -19% Public Safety Total 13,877,112 14,652,536 14,595,888 13,235,887 13,235,887 9,449,241 13,235,887 11,845,560 -11% Division: 341 - Administration/Engineering Total: 408,987 736,873 457,917 402,553 398,863 310,671 398,863 407,551 2% Division: 342 - Road Maintenance Total: 152,163 225,539 367,974 30,000 61,366 24,733 61,366 - -100% Division: 343 - Facility Maintenance Total: 650,885 760,139 821,871 715,330 715,330 668,950 715,330 713,722 0% Division: 345 - Park Maintenance Total: 291,821 358,808 485,092 - - 267 - - 0% Public Works Total 1,503,855 2,081,358 2,132,854 1,147,883 1,175,559 1,004,621 1,175,559 1,121,273 -5% Division: 461 - Planning Total: 65,951 10,249 10,915 12,387 12,387 8,765 12,387 13,006 5% Division: 465 - Code Enforcement Total: 226,172 260,334 415,635 418,050 453,050 221,302 453,050 468,889 3% Division: 466 - Economic Development Total: 106,482 266,424 86,394 159,705 159,705 69,834 159,705 25,227 -84% Community Development Total 398,605 537,007 512,945 590,142 625,142 299,900 625,142 507,122 -19% 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 62,857 202,430 106,000 -48% Division: 561 - Animal Control Services Total: - 164,428 199,216 226,437 226,437 95,466 226,437 245,572 8% Recreation Total 352,653 325,040 400,152 432,367 432,367 159,627 432,367 353,572 -18% 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 23,984,829 21,182,991 21,282,357 15,989,618 21,282,357 19,906,246 -6% 499 - Transfers Out 1,936,750 1,657,275 1,377,800 2,592,907 2,592,907 - 2,592,907 1,999,439 -23% Expenditure Total: 23,113,943 24,886,129 25,362,629 23,775,898 23,875,264 15,989,618 23,875,264 21,905,685 -8% Exhibit A - Budget Summaries

Page 253 of 265 ends

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 - 845,720 801,309 845,720 909,933 8% 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 1,774,616 0% Division: 342 - Road Maintenance Total: - - - 350,000 350,000 531 350,000 - -100% Division: 343 - Facility Maintenance Total: - - - - - - - - 0% Expenditure Total: 2,190,045 2,008,287 2,542,209 2,970,750 2,970,750 2,184,762 2,970,750 2,686,999 -10% 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 1,077,458 283,500 283,500 150,000 283,500 283,500 0% Division: 118 - Information Systems Total: - - - - - - - - 0% Administrative Total 729,636 1,553,816 1,078,718 285,950 285,950 156,463 285,950 285,950 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 17,122 127,055 137,295 8% Division: 231 - Fire Total: 741,990 968,725 1,328,041 1,767,924 1,767,924 1,373,437 1,767,924 1,939,550 10% Public Safety Total 888,843 1,110,709 1,443,658 1,894,979 1,894,979 1,390,559 1,894,979 2,076,845 10% Division: 341 - Administration/Engineering Total: 70,569 64,578 108,373 219,653 219,653 72,071 219,653 93,017 -58% Division: 342 - Road Maintenance Total: 87,133 569,334 141,304 198,858 348,858 76,573 348,858 48,508 -86% Division: 343 - Facility Maintenance Total: 229,730 413,795 405,359 174,260 174,260 81,057 174,260 62,366 -64% Division: 344 - NPDES Storm Drain Total: 2,626 424,751 133,150 543,937 543,937 127,769 543,937 - -100% Division: 345 - Park Maintenance Total: 266,143 516,063 27,649 110,000 110,000 20,250 110,000 105,000 -5% Division: 642 - Sewer Collections Total: - - - - - - - - 0% Public Works Total 656,200 1,988,521 815,835 1,246,708 1,396,708 377,720 1,396,708 308,891 -78% Division: 465 - Code Enforcement Total: - - - - - - - - 0% Division: 466 - Economic Development Total: - 10,000 43,286 20,000 53,632 24,035 53,632 - -100% Community Development Total - 10,000 43,286 20,000 53,632 24,035 53,632 - 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 1,949,495 3,646,569 2,686,986 -26% Fund: 107 - Measure I Fund
Expenditures
Division: 115 - Finance Department Total: - - - - - 900 - - 0% Division: 117 - General Government Total: - - 600,000 300,000 300,000 - 300,000 220,590 -26% Division: 221 - Police Operations Total: - - 3,200 1,752,454 1,752,454 1,199,131 1,752,454 1,936,653 11% Division: 342 - Road Maintenance Total: - - 497 182,752 182,752 73,710 182,752 192,766 5% Division: 345 - Park Maintenance Total: - - - 356,256 356,256 304,840 356,256 321,985 -10% Expenditure Total: - - 603,696 2,591,462 2,591,462 1,578,581 2,591,462 2,671,994 3% General Fund, Measure S and Measure I Expenditure Total 27,591,266 31,558,201 31,898,865 32,801,047 33,084,045 21,702,457 33,084,045 29,951,664 -9% General Fund, Measure S and Measure I Net Results 1,827,544 (4,492,136) (2,244,608) (1,263,149) (1,546,147) (3,241,033) (1,546,147) 26 Fund Balance, July 1 10,643,321 12,470,865 7,978,729 5,734,120 5,734,120 5,734,120 4,187,973 Fund Balance, June 30 12,470,865 7,978,729 5,734,120 4,470,971 4,187,973 4,187,973 4,187,999 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 - -100% Expenditure Total: - - 843,790 2,400,000 2,400,000 - 2,400,000 - -100% 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

Page 254 of 265 ends

Page 255 of 265 ends

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 13,922 20,500 20,500 0% 370 - Interest and Investment Income 5,703 15,575 15,098 4,000 4,000 6,813 4,000 4,000 0% 384 - Other Revenue - 112 - - - - - - 0%
Revenue Total: 31,814 36,121 34,176 24,500 24,500 20,734 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 22,491 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 57,491 1% Fund: 205 - Traffic Safety Fund Net Results 21,785 16,980 17,835 (32,691) (32,691) 11,915 (32,691) (32,991) Fund Balance, July 1 251,826 273,611 290,591 308,426 308,426 308,426 275,735 Fund Balance, June 30 273,611 290,591 308,426 275,735 275,735 275,735 242,744 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 6,439 5,000 5,000 0% Revenue Total: 175,119 209,838 209,567 185,000 185,000 213,472 185,000 220,000 19% Expenditures
Division: 227 - Police Grants Total: 127,057 326,357 253,148 303,281 303,281 149,814 282,113 382,864 26% Expenditure Total: 127,057 326,357 253,148 303,281 303,281 149,814 282,113 382,864 26% Fund: 206 - Supplemental Law Enforcement Svc Fund Net Results 48,062 (116,518) (43,581) (118,281) (118,281) 63,658 (97,113) (162,864) Fund Balance, July 1 372,015 420,077 303,558 259,977 259,977 259,977 162,864 Fund Balance, June 30 420,077 303,558 259,977 141,696 141,696 162,864 (0) 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 - -100% Division: 344 - NPDES Storm Drain Total: 293,563 350,102 435,395 377,550 377,550 278,492 377,550 358,874 -5% Expenditure Total: 293,563 363,782 442,587 385,631 385,631 284,194 385,631 358,874 -7% Fund: 207 - NPDES Storm Water Fund Net Results 38,938 (123,627) (210,107) (132,359) (132,359) (104,979) (132,359) (105,602) 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) (571,695) 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 - 8,000 100% Division: 559 - Tennis Total: 110 - - - - - - - 0%
Division: 562 - Facility Rentals Total: - - - - - - - 116,500 100% Division: 563 - Recreation Classes Total: - - - - - - - 45,000 100% 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 1,688,184 -4% 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 2,286,834 -2% Expenditures
Division: 117 - General Government Total: 7,068 7,338 8,049 7,500 7,500 6,269 7,500 7,500 0% Division: 551 - Recreation Administration Total: 538,111 707,670 1,076,750 923,673 923,673 728,221 905,294 858,852 -7% Division: 552 - Senior Center Total: 500,492 541,257 534,487 565,670 565,670 415,437 565,670 520,735 -8% Division: 553 - Tiny Tots Total: 159,932 201,018 246,069 263,367 263,367 175,880 263,367 241,294 -8% Division: 554 - Youth Center Total: 149,571 213,611 303,842 343,042 343,042 182,349 343,042 316,353 -8% Division: 555 - Day Camp Total: 33,561 90 - - - - - - 0% Division: 556 - Performing Arts Total: 109 - - - - - - - 0% Division: 557 - Swim Center Total: 181,576 226,884 203,780 220,360 220,360 177,029 220,360 223,750 2% Division: 558 - Memorial Hall Total: 7,173 3,554 - - - - - 25,500 100% Division: 559 - Tennis Total: 4,550 - - - - 107 - - 0%
Division: 562 - Facility Rentals Total: - - - - - - - 62,849 100% 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 1,685,292 2,305,234 2,286,833 -2% Fund: 209 - Recreation Fund Net Results (26,524) 7,233 (4,576) (0) (0) (1,264,491) 18,379 1 Fund Balance, July 1 5,488 (21,036) (13,803) (18,379) (18,379) (18,379) (0) Fund Balance, June 30 (21,036) (13,803) (18,379) (18,379) (18,379) (0) 1

Page 256 of 265 ends

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 1,310,690 196% 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 46% 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 - 10,600 100%
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 - - 10,593 - - 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 1,836,137 932,327 1,836,137 3,166,174 72% 399 - Transfers In - 67,000 - 908,095 908,095 - 908,095 201,090 -78% Sources Total 1,216,842 1,688,063 1,691,159 2,744,232 2,744,232 932,327 2,744,232 3,367,264 23% Expenditures
Division: 461 - Planning Total: 1,097,149 952,129 777,828 1,264,879 1,264,879 691,270 1,264,879 1,992,017 57% Division: 462 - Building Inspection Total: 1,113,151 1,326,417 1,232,615 1,479,353 1,479,353 898,907 1,479,353 1,375,247 -7% Expenditure Total: 2,210,300 2,278,545 2,010,443 2,744,232 2,744,232 1,590,177 2,744,232 3,367,264 23% Fund: 212 - Building & Planning Net Results (993,458) (590,482) (319,284) (0) (0) (657,849) (0) 0 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) (2,545,964) Fund: 213 - Refuse Management Fund
Revenue
323 - State Grants 66,948 62,080 66,971 60,060 60,060 51,143 60,060 62,000 3% 370 - Interest and Investment Income 2,213 2,986 90 6,000 6,000 - 6,000 - -100% 392 - Proceeds from Sale of Property - - - - - - - - 0% Revenue Total: 69,162 65,066 67,061 66,060 66,060 51,143 66,060 62,000 -6% Expenditures
Division: 341 - Administration/Engineering Total: - - - - - - - - Division: 346 - Waste Reduction Total: 122,104 131,547 131,958 189,710 189,710 107,934 107,934 63,309 -67% Expenditure Total: 122,104 131,547 131,958 189,710 189,710 107,934 107,934 63,309 -67% Fund: 213 - Refuse Management Fund Net Results (52,942) (66,481) (64,896) (123,650) (123,650) (56,791) (41,874) (1,309) Fund Balance, July 1 150,843 97,901 31,420 (33,476) (33,476) (33,476) (75,350) Fund Balance, June 30 97,901 31,420 (33,476) (157,126) (157,126) (75,350) (76,659) Fund: 214 - Solid Waste Fund
Revenue
323 - State Grants - 75,000 - - - - - - 0%
344 - Impact Fees - - - 1,459,000 1,459,000 1,094,245 1,459,000 1,461,600 0% 370 - Interest and Investment Income 48,433 140,233 155,294 8,000 8,000 80,650 85,000 75,000 838% 383 - Reimbursements 433,111 460,096 476,894 57,000 57,000 57,000 57,000 - -100% Revenue Total: 481,543 675,329 632,187 1,524,000 1,524,000 1,231,895 1,601,000 1,536,600 1% Expenditures
Division: 341 - Administration/Engineering Total: - - 57,935 - - 16,804 - - 0% Division: 342 - Road Maintenance Total: 182,952 108,328 128,352 177,241 177,241 158,345 177,241 562,278 217% Division: 345 - Parks Maintenance Total: 13,001 - - - - - - - 0% Division: 346 - Waste Reduction Total: - - 54,823 - - 1,859 - - 0% Expenditure Total: 195,954 108,328 241,109 177,241 177,241 177,008 177,241 562,278 217% Fund: 214 - Solid Waste Fund Net Results 285,590 567,001 391,078 1,346,759 1,346,759 1,054,887 1,423,759 974,322 Fund Balance, July 1 2,063,224 2,348,814 2,915,814 3,306,892 3,306,892 3,306,892 4,730,651 Fund Balance, June 30 2,348,814 2,915,814 3,306,892 4,653,651 4,653,651 4,730,651 5,704,973 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 21,965 473,827 436,601 421,638 421,638 459,840 459,840 421,638 0% 370 - Interest and Investment Income 40,587 94,071 113,177 8,000 8,000 51,796 55,000 8,000 0% Revenue Total: 90,377 734,271 665,580 1,397,257 1,397,257 511,636 1,482,459 1,066,638 -24% Expenditures
Division: 117 - General Government Total: - - - - - - - - 0% Division: 341 - Administration/Engineering Total: 134,615 118,289 146,848 196,123 196,123 106,550 196,123 183,662 -6% Division: 342 - Road Maintenance Total: 138,839 401,159 98,505 993,609 993,609 88,131 993,609 111,031 -89% 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 1,191,732 296,693 -75% Fund: 215 - Measure C and J Fund Net Results (183,077) 214,823 420,228 205,525 205,525 316,955 290,727 769,945 Fund Balance, July 1 2,325,449 2,142,372 2,357,194 2,777,422 2,777,422 2,777,422 3,068,149 Fund Balance, June 30 2,142,372 2,357,194 2,777,422 2,982,947 2,982,947 3,068,149 3,838,094

Page 257 of 265 ends

Division: 345 - Park Maintenance Total: - - - - - - - - 0% Expenditure Total: - - - - - - - - 0%
Fund: 275 - Parkland Dedication Fund Net Results 23,060 (290) 6 - - 3 - - 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 - - 75,279 - - 0% Revenue Total: 638,210 221,508 178,624 - - 86,097 - 137,055 0% Expenditures
Division: 342 - Road Maintenance Total: - - - 100,000 100,000 - 100,000 - -100% Division: 343 - Facility Maintenance Total: - - 220,000 1,236,000 1,236,000 237,598 1,236,000 - -100% 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 - -100% Division: 642 - Sewer Collection Total: - - - - - - - - 0% Expenditure Total: - 57,982 220,000 2,436,000 2,436,000 245,798 2,436,000 - -100% Fund: 276 - Growth Impact Fund Net Results 638,210 163,526 (41,376) (2,436,000) (2,436,000) (159,701) (2,436,000) 137,055 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 1,163,240

Page 258 of 265 ends

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 82,816 90,000 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 55,000 733,172 95,000 5,000 -91% Expenditures
Division: 461 - Planning Total: 50,289 56,689 52,369 57,693 57,693 42,369 57,693 100,910 75% Division: 464 - Housing Administration Total: 558,818 80,662 141,223 285,268 285,268 106,485 285,268 299,949 5% Expenditure Total: 609,107 137,350 193,592 342,961 342,961 148,854 342,961 400,859 17% Fund: 285 - Housing Assets for Resale Net Results 457,585 64,052 (16,699) (287,961) (287,961) 584,319 (247,961) (395,859) Fund Balance, July 1 7,746,133 8,203,718 8,267,770 8,251,071 8,251,071 8,251,071 8,003,110 Fund Balance, June 30 8,203,718 8,267,770 8,251,071 7,963,110 7,963,110 8,003,110 7,607,251 Fund: 310 - Lighting & Landscape District Fund
Revenue
321 - Intergovernmental Taxes 52,256 57,680 59,561 56,411 56,411 14,357 56,411 63,059 12% 383 - Reimbursements - - - 7,500 7,500 - 7,500 - -100%
Revenue Total: 52,256 57,680 59,561 63,911 63,911 14,357 63,911 63,059 -1% 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) (22,116) 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 55,674 Fund: 311 - Appian Village Lighting District Fund
Revenue
321 - Intergovernmental Taxes - - - - - - - 33,311 100% 399 - Transfers In - - - - - - - 19,640 100%
Revenue Total: - - - - - - - 52,951 100%
Expenditures
Division: 349 - Appian Villge Lighting District Total: - - - - - - - 52,952 100% Expenditure Total: - - - - - - - 52,952 100%
Fund: 311 - Appian Village Lighting District Net Results - - - - - - - (1) Fund Balance, July 1 - - - - - - -
Fund Balance, June 30 - - - - - - (1)
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 15,053 0% Expenditure Total: - - - 14,989 14,989 - 14,989 15,053 0% Fund: 317 - Pinole Valley Caretaker Fund Net Results - - - 11 11 - 11 (53) Fund Balance, July 1 (983) (983) (983) (983) (983) (983) (972) Fund Balance, June 30 (983) (983) (983) (972) (972) (972) (1,025) Fund: 324 - Public Facilities Fund
Expenditures
Division: 343 - Facility Maintenance Total: - - - 502,000 502,000 32 502,000 - -100% Division: 345 - Park Maintenance Total: - - - - - - - - 0% Expenditure Total: - - - 502,000 502,000 32 502,000 - -100% Fund: 324 - Public Facilities Fund Net Results - - - (502,000) (502,000) (32) (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 39,649 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 - -100% Expenditure Total: 182,662 234,310 114,282 2,907,583 2,907,583 280,954 2,907,583 - -100% Fund: 325 - City Street Improvements Net Results 363,793 134,495 326,267 (1,222,300) (1,222,300) (181,612) (1,222,300) 5,220,394 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 6,375,639

Page 259 of 265 ends

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 - - 75 75 - 0% Revenue Total: (283) 172,235 176 - - 75 75 -
Expenditures
Division: 345- Park Maintenance Total: 193,383 183 - - - - - - 0% Expenditure Total: 193,383 183 - - - - - - 0%
Fund: 327 - Parks Grants (Measure WW) Fund Net Results (193,666) 172,052 176 - - 75 75 - Fund Balance, July 1 25,236 (168,430) 3,622 3,798 3,798 3,798 3,874 Fund Balance, June 30 (168,430) 3,622 3,798 3,798 3,798 3,874 3,874 Fund: 377 - Arterial Streets Rehabilitation Fund
Revenue
322 - Federal Grants 541,463 - - - - - - 1,020,000 100% 323 - State Grants - - - - - - - 239,040 100%
399 - Transfers In 250,000 250,000 250,000 - - - - - 0% Revenue Total: 791,463 250,000 250,000 - - - - 1,259,040 100% Expenditures
Division: 342 - Road Maintenance Total: 80,213 8,066 - 560,960 560,960 - 560,960 - -100% Expenditure Total: 80,213 8,066 - 560,960 560,960 - 560,960 - -100% Fund: 377 - Arterial Streets Rehabilitation Fund Net Results 711,250 241,934 250,000 (560,960) (560,960) - (560,960) 1,259,040 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 1,951,150 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 5,532,591 12,735,506 12,204,784 -4% 370 - Interest and Investment Income 401,683 995,766 986,146 300,000 300,000 353,489 400,000 300,000 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 5,886,081 13,135,506 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 5,886,081 13,135,506 12,504,784 -4% Expense
Division: 117 - General Government Total: 33,588 21,162 16,471 - - 14,161 - - 0% Division: 641 - Sewer Treatment Plant/Shared Total: 3,774,932 4,722,179 5,122,387 12,349,900 12,349,900 3,660,148 12,349,900 7,014,901 -43% Division: 642 - Sewer Collections Total: 1,332,177 1,448,928 1,292,452 24,183,004 24,183,004 3,277,052 5,000,000 1,995,952 -92% Division: 643 - Sewer Projects/Shared Total: - - - 85,000 85,000 - 85,000 85,000 0% 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 7,473,368 19,046,092 10,707,045 -72% Fund: 500 - Sewer Enterprise Fund Net Results 2,516,317 2,405,424 2,846,124 (25,193,590) (25,193,590) (1,587,287) (5,910,586) 1,797,739 Fund Balance, July 1 16,672,310 19,188,628 21,594,052 24,440,176 24,440,176 24,440,176 18,529,590 Fund Balance, June 30 19,188,628 21,594,052 24,440,176 (753,414) (753,414) 18,529,590 20,327,329 Fund: 505 - Cable Access TV Fund
Revenue
314 - Franchise Taxes 18,756 16,928 13,567 26,486 26,486 8,892 26,486 12,092 -54% 365 - Cable TV Charges 277,903 192,464 160,458 159,840 159,840 50,598 159,840 177,755 11% 366 - Other Charges - - - 9,000 9,000 - 9,000 2,500 -72% 370 - Interest and Investment Income - - - - - - - - 0% 384 - Other Revenue - 390 150 90,500 - 50 - 6,000 0%
399 - Transfers In 222,755 336,276 434,289 367,262 367,262 - 458,444 431,115 17% Revenue Total: 519,414 546,058 608,464 653,088 562,588 59,540 653,770 629,462 12% 399 - Transfers In from Section 115 Pension Fund - - - - - - - - 0% Sources Total 519,414 546,058 608,464 653,088 562,588 59,540 653,770 629,462 12% Expense
Division: 119 - Cable Access TV Total: 346,275 377,870 611,267 653,088 653,088 430,955 653,088 629,462 -4% Division: 120 - Cable Access-Community Services Total: 72 150 - - - - - - 0% Division: 121 - Cable Access-Contract Services Total: 156,258 177,499 - - - - - - 0% Expense Total: 502,606 555,518 611,267 653,088 653,088 430,955 653,088 629,462 -4% Fund: 505 - Cable Access TV Net Results 16,808 (9,461) (2,803) 0 (90,500) (371,415) 682 0 Fund Balance, July 1 (5,227) 11,581 2,121 (682) (682) (682) (0) Fund Balance, June 30 11,581 2,121 (682) (682) (91,182) (0) 0 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 1,577,566 841,023 1,577,566 1,607,569 2% 461 - Indirect cost allocations (1,199,835) (1,583,088) (1,400,432) (1,577,546) (1,577,546) (828,556) (1,577,546) (1,608,799) 2% Expense Total: 77,892 126,215 58,408 0 21 12,468 21 (1,231) 0% Fund: 525 - Information Systems Net Results: (4,104) 0 68,429 (0) (21) (12,468) (21) 1,231 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 66,120

Page 260 of 265 ends

Page 261 of 265 ends

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

Page 262 of 265 ends

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 Technology Manager 0.00 0.00 0.00 1.00 1.00 Information Systems Technician 0.00 0.00 0.00 0.00 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 4.00

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 Commander 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 19.00
Sub-total Sworn 30.00 30.00 29.00 29.00 28.00

NON-SWORN
Administrative Secretary 1.00 1.00 1.00 1.00 1.00
Community Safety Specialist 1.00 1.00 1.00 1.00 1.00
Community Service Officer 2.00 2.00 2.00 2.00 1.00
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 1.00
Sub-total Non-Sworn 19.25 19.25 19.25 19.25 17.25
Total Full-Time Equivalents (FTEs) 49.25 49.25 48.25 48.25 45.25 Exhibit B - Budgeted Positions

Page 263 of 265 ends

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 1.00
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 0.00
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

Page 264 of 265 ends

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 132.61 115.13 114.14 117.64 115.64

Page 265 of 265 ends

Pinole City CouncilJune 23, 2026

Pinole City Council
June 23, 2026