Pinole City Council
June 23, 2026

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

PINOLE CITY COUNCIL

SPECIAL MEETING AGENDA
June 23, 2026
5:30 PM
Attend in Person: PINOLE CITY COUNCIL CHAMBERS - 2131 PEAR STREET OR
Attend VIA ZOOM TELECONFERENCE – Details provided below How to Submit Public Comments:

In Person:

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

Via Zoom:

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

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

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

Written Comments:

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

City Council
Agenda - June 23, 2026

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

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

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

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

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

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

City Council
Agenda - June 23, 2026

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

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

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

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

A. CONFERENCE WITH LABOR NEGOTIATORS
Gov. Code § 54957.6
Agency designated representatives: Interim City Manager, Garrett Evans, City Attorney, Eric Casher, Human Resources Director, Stacy Shell, Finance Director, Markisha Guillory, and Gregory Ramirez, IEDA
Employee organization: AFSCME Local 1, AFSCME local 512, the Pinole Police Employees Association (PPEA), and the Management Compensation Plan (MCP).

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

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

AGENDA FOR INSTRUCTIONS ON HOW TO SUBMIT PUBLIC COMMENTS

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

A. Fiscal Year (FY) 2026/27 Appropriations Limit Action: Adopt Resolution per Staff Recommendation (Markisha Guillory)
B. Call Election For City Council Seats, Request Consolidation Of The Pinole Municipal Election On November 3, 2026 With Contra Costa County, And Set Specifications Of The Election Order Action: Adopt Resolution per Staff Recommendation (Heather Bell) C. Final Proposed Fiscal Year (FY) 2026/27 Operating and Capital Budget Action: Adopt

City Council
Agenda - June 23, 2026

Resolution per Staff Recommendation (Markisha Guillory)

8. ADJOURNMENT to the Regular City Council Meeting of July 7, 2026 in Remembrance of Amber Swartz.

I hereby certify under the laws of the State of California that the foregoing Agenda was posted on the bulletin board at the main entrance of Pinole City Hall, 2131 Pear Street Pinole, CA, and on the City’s website, not less than 72 hours prior to the meeting date set forth on this agenda. _______________________
Heather Bell-Spears, CMC
City Clerk
POSTED: Thursday, June 18 2026 at 3:30 pm

CITY COUNCIL
REPORT 7.A.

DATE: JUNE 23, 2026
TO: MAYOR AND COUNCIL MEMBERS
FROM: Markisha Guillory, Finance Director, 510-724-9823, [email protected] SUBJECT: FISCAL YEAR (FY) 2026/27 APPROPRIATIONS LIMIT

RECOMMENDATION
Staff recommends that the City Council adopt a resolution establishing the Fiscal Year (FY) 2026/27 Appropriations Limit.

BACKGROUND
On November 6, 1979, California voters passed Proposition 4 (the "Gann Limit” Spending Initiative), which added Article XIIIB to the California Constitution. The purpose of this law is to establish a limit on expenditure appropriations from tax sources that State and local governments are permitted to make in any given year.

Pursuant to Article XIIIB, the City is required to establish an annual Appropriations Limit. The appropriations subject to limitation are based on the 1978-79 appropriations adjusted for changes in the cost of living and population.

California Government Code Section 7910 requires each local government to establish its appropriations limit by resolution for each fiscal year. Adoption of the attached resolution will approve the City of Pinole’s FY 2026/27 Appropriations Limit at $194,481,601.

REVIEW AND ANALYSIS
The factors used to compute the annual appropriations limit are: (1) either the percentage change in California per capita personal income or the percentage change in the local property tax assessment roll from the preceding year due to the addition of local nonresidential construction in the City, and (2) either the City’s own population growth or the population growth of the entire County.

Each year, the State of California Department of Finance provides data on the percentage change in California per capita personal income and the population growth of all cities and counties (Attachment B).

In 1991, the California State Board of Equalization asked all County Assessors to compute the annual change in nonresidential new construction. For Contra Costa County, the AuditorController's Office provides cities with these figures (Attachment C).

For FY 2026/27, the respective State and County offices have provided the City with the

following factors to be considered in the Appropriations Limit computation:
• Change in California Per Capita Personal Income - 4.95% increase • Change in Nonresidential New Construction - 1.54% increase • Population Change City of Pinole - 2.29% increase
• Population Change Contra Costa County - 0.31% decrease Staff recommends that the change in California per capita personal income and change in the City of Pinole population be used to compute the City’s Appropriations Limit. The FY 2026/27 calculation is:

Per capita personal income converted to ratio: 4.95 + 100 = 1.0495 100
Population change converted to a ratio: 2.29 + 100 = 1.0229 100
Calculation of factor: 1.0495 X 1.0229 = 1.07353355
City of Pinole FY 2025/26 Appropriations Limit: $181,160,245 FY 2026/27 factor: x 1.07353355
FY 2026/27 Appropriations Limit: $194,481,601
City of Pinole FY 2026/27 Appropriations
Subject to the Limit: $25,760,531
Total Appropriations Under/(Over) the Limit: $168,721,070 The Appropriations Limit applies to most tax revenues including property tax, sales tax, utility users’ tax, business license tax, transient occupancy tax, and vehicle in-lieu fee. It does not apply to revenues such as fees that recover operating costs. For FY 2026/27, the City’s annual Appropriations Limit is calculated at $194,481,601 as shown above. By law, the City’s allocation of certain types of tax revenues cannot exceed this authorized spending limit.

However, many of the City’s revenues are not subject to the Appropriations Limit. The City’s tax revenues subject to the Appropriations Limit total $25,760,531. Therefore, the City’s estimated appropriations subject to the Appropriations Limit remain well below the limit by $168,721,070.

FISCAL IMPACT
There is no fiscal impact associated with adopting the resolution to authorize the City’s Appropriations Limit for FY 2026/27.

ATTACHMENTS
A. Resolution Adopting FY 2026/27 Appropriations Limit
B. State of California Dept of Finance Price Factor and Population Information 2026

C. Nonresidential New Construction, Pinole

RESOLUTION NO. 2026-___

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PINOLE, COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA, APPROVING THE CITY OF PINOLE’S APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026/27
WHEREAS, Article XIIIB of the Constitution of the State of California requires an Appropriations Limit for governmental agencies to be established annually; and WHEREAS, the appropriation subject to limitation for each fiscal year shall be based on the 1978-79 appropriation adjusted for changes in the per capita cost of living and population; and
WHEREAS, the implementation of Article XIIIB requires the taxing agency to determine the Appropriations Limit according to the State of California; and WHEREAS, the City of Pinole calculated its Fiscal Year 2026/27 Appropriations Limit based on the percent of change in the population of the City of Pinole, January 1, 2025 to January 1, 2026, and the change in the State of California’s per capita personal income.

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

Per capita personal income converted to ratio: 4.95 + 100 = 1.0495 100
Population change converted to a ratio: 2.29 + 100 = 1.0229 100
Calculation of factor: 1.0495 X 1.0229 = 1.07353355
City of Pinole FY 2025/26
Appropriations Limit: $181,160,245
FY 2026/27 factor: x 1.07353355

FY 2026/27 Appropriations Limit: $194,481,600
City of Pinole FY 2026/27 Appropriations
Subject to the Limit: $25,760,531
Total Appropriations Under/(Over) the Limit: $168,721,070 FURTHER, BE IT RESOLVED that the City of Pinole tax allocations for FY 2026/27 will be approximately $25,760,531, which is $168,721,070 below the authorized spending limit of $194,481,601.

PASSED AND ADOPTED at a regular meeting of the Pinole City Council held on the 23rd day of 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

May 1, 2026
Dear Fiscal Officer:

Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments.

Each local jurisdiction must use their percentage change in population factor for January 1, 2026, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2026–27. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2026–27 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit. Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2026. Please note: The prior year’s city population estimates may be revised.

The per capita personal income change is based on historical data.

If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
/s Erika Li
Attachment

May 2026
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2026–27 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2026-27 4.95
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2026–27 appropriation limit.
2026–27:

Per Capita Cost of Living Change = 4.95 percent
Population Change = -0.14 percent
Per Capita Cost of Living converted to a ratio: 4.95 + 100 = 1.0495 100
Population converted to a ratio: -0.14 + 100 = 0.9986
100
Calculation of factor for FY 2026–27: 1.0495 x 0.9986 = 1.0480

NONRESIDENTIAL NEW CONSTRUCTION

THE CITY OF PINOLE
FOR USE IN CALCULATING 2026/27 GANN LIMIT
2024/25 TO 2025/26 TAX YEARS - IN PARCEL NUMBER ORDER
Current Year
Improvements
Prior Year
Parcel Use Category Owner Improvements
Percent
Change
401-162-009-5 Commercial First Western Bank And Trust Company 615,533 2,007,972 + 226.2% 401-220-034-3 Institutional Roman Catholic Wel Cor Oakland 2,403,425 2,480,611 + 3.2% 402-220-020-0 Industrial Central Concrete Supply Company 466,931 477,543 + 2.3% 430-310-022-8 Commercial 7-Eleven Inc 1,560,000 1,975,000 + 26.6% 4 Parcels Listed 5,045,889 6,941,126 + 37.6%
This calculation reflects the 2025/26 increase in taxable values for this city due to non-residential new construction as a percentage of the total taxable value Increase (as of the 2025/26 lien year roll date). This percentage may be used as an alternative to the change in California per-capita personal income for calculating a taxing agency's annual adjustment of its Appropriation Limit pursuant to Article XIIIB of the State Constitution as Amended by Proposition 111 in June, 1990.
1,895,237
-100,918
1,794,319
116,523,036

1.54%
Total Change in Non-Residential Valuation Due to New Development Less Automatic 2.000% Assessors's Inflation Adjustment
Actual Change in Non-Residential Valuation
Change in Total Assessed Value
= Alternate 2026/27 Appropriations Limit Factor
Includes taxable primary parcels with known nonresidential use codes, no prior lien year transfers, and improvement value increases greater than 2.0% Change in Total Assessed Value is the assessed value change of the locally assessed secured and unsecured tax rolls .

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls Prepared On 3/18/2026 By MW

CITY COUNCIL
REPORT 7.B.

DATE: JUNE 23, 2026
TO: MAYOR AND COUNCIL MEMBERS
FROM: Heather Bell, City Clerk, [email protected]
SUBJECT: CALL ELECTION FOR CITY COUNCIL SEATS, REQUEST CONSOLIDATION OF THE PINOLE MUNICIPAL ELECTION ON NOVEMBER 3, 2026 WITH

CONTRA COSTA COUNTY, AND SET SPECIFICATIONS OF THE

ELECTION ORDER

RECOMMENDATION
Adopt a resolution to consolidate the Pinole General Municipal Election with Contra Costa County to be held on Tuesday, November 3, 2026, for three Council seats and set specifications of the election order contained in the resolution.

BACKGROUND
Since adoption of Ordinance No. 434 in 1982, the City of Pinole has consolidated with Contra Costa County for election services. The Council must adopt a resolution requesting the Contra Costa Board of Supervisors to consolidate the Pinole General Municipal Election with the election to be held on November 3, 2026.This resolution authorizes the Contra Costa County Registrar of Voters to provide election services, which include ballot preparation, providing precinct personnel, and canvassing the votes. The resolution contains the Specification Order and establishes the obligations of both offices for their respective duties and charges. The County certifies the election results which are accepted by the City, following the election.

REVIEW AND ANALYSIS
The City Council must deliver a resolution requesting and consenting to consolidation with the Contra Costa County Board of Supervisors no later than July 1, 2026. The nomination period for obtaining and/or filing election papers from the City Clerk’s Office runs from Monday, July 13 through Friday, August 7, 2026. The nomination period is extended (for non-incumbents only) to August 12th if an incumbent fails to file nomination papers. Pinole City Hall is closed on Fridays. However, the City Clerk will be available to receive nomination papers until 4:30 pm on Friday, August 7th. Potential candidates will be advised that they must make appointments with the City Clerk to pull and file nomination papers. The County Clerk must deliver official election results to the City no later than 30 days following the election. Newly elected or re-elected Council members may be installed after receipt and acceptance of the certification of election.

CANDIDATE’S STATEMENT

California Elections Code Section 13307 provides for a candidate statement, which is voluntary, for candidates seeking local elective office. This candidate statement may include the name, age and occupation of the candidates and a brief description, of no more than 250 words, of the candidate’s education and qualifications expressed by the candidate. The section also provides that:

1. The “local governing body of the local agency” (City) may authorize an increase from 250 words to 400 words.

2. The City requires that each candidate filing a candidate statement pay the cost in advance as a condition of having his or her statement published in the voter pamphlet.

The attached resolution follows the long-standing policy for a 250-word Statement of Qualifications. According to the Contra Costa County Elections Department, for this election the cost for a Statement of Qualifications is approximately $515. The County has not yet finalized the cost. Final costs for candidate statements will be reflected in the nomination paperwork and candidate guide that is provided by the City Clerk. This fee is based on one 250-word statement, per candidate, in English, Spanish and Chinese, as required by Code.

The City of Pinole will collect the cost from each candidate submitting a statement.

TIE VOTE
The resolution references Pinole Ordinance 2004-08, which requires a special election in the event of a tie.

LOCAL VOLUNTARY CANDIDATE EXPENDITURE LIMITS
In 2008, the Council approved, by minute order, a voluntary campaign expenditure limit of $12,000 per election or election cycle. This is strictly voluntary and a candidate can either elect to sign to comply with the limit, or sign that they received the form and elect not to maintain the expenditure limit. The form will be made part of the Candidate Packet.

FISCAL IMPACT
The County’s estimate for election services is approximately $2.50 - $4 per registered voter.

Pinole’s registered voter population, per the May 20, 2026 District Registration Report, is 12,634. Based on that count, the estimated cost would be between $31,585 and $50,536 plus other publication and printing costs borne directly by the City of Pinole. The final count will be based on the last certification by the Secretary of State approximately 60 days prior to the election.

ATTACHMENTS

A. Resolution

RESOLUTION NO. 2026-XX

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

CONTRA COSTA, STATE OF CALIFORNIA, REQUESTING AND CONSENTING TO

CONSOLIDATION WITH CONTRA COSTA COUNTY FOR THE PINOLE MUNICIPAL ELECTION ON NOVEMBER 3, 2026 AND SETTING SPECIFICATIONS OF THE

ELECTIONS ORDER
WHEREAS, Section 1.05.010 of the Pinole Municipal Code provides for a general municipal election to be conducted on the day of the statewide general election, the first Tuesday after the first Monday in November of each even-numbered year; and WHEREAS, Elections Code Section 10400 provides that the City Council may request the County Board of Supervisors to consolidate said general municipal election with the statewide general election; and
WHEREAS, Elections Code Section 10242 provides that the governing board shall determine the hours of opening and closing the polls; and WHEREAS, the City Council has ordered a Municipal Election to be held on Tuesday, November 3, 2026 to fill certain municipal offices; and WHEREAS, other elections may be held in whole or in part of the territory of the city and it is to the advantage of the City to consolidate pursuant to Elections Code Section 10002; and
WHEREAS, Elections Code Section 10002 requires the City to reimburse the County in full for the services performed upon presentation of a bill to the City by the County Elections Official; and
WHEREAS, Elections Code Section 13307 requires that before the nominating period opens the governing body must determine whether a charge shall be levied against each candidate submitting a candidate’s statement to be sent to the voters; may estimate cost; and determine whether the estimate cost be paid in advance; and WHEREAS, Elections Code Section 12101 requires the publication of a notice of the election once in a newspaper of general circulation in the city; WHEREAS, a tie-vote shall be determined by conducting a special runoff election pursuant to Section 15651(b) of the State of California Elections Code, and Pinole Municipal Code Section 1.05.020.

NOW, THEREFORE, BE IT RESOLVED

1. The Pinole City Council hereby calls for a General Municipal Election to be held on Tuesday, November 3, 2026.

2. Pursuant to the provisions of Sections 10400, 10402 and 10403 of the Elections Code of the State of California, it is in the best public interest to consolidate the Pinole General Municipal Election with the Statewide Election to be held on November 3, 2026; and

3. That the Contra Costa County Elections Department is authorized to specify the location for the tally of ballots, and canvass and certify the results to the City Clerk of the City of Pinole.

NOW, THEREFORE, BE IT FURTHER RESOLVED AND ORDERED by the Pinole City Council that an election be held in accordance with the following:

SPECIFICATIONS OF THE ELECTION ORDER

1. The Election shall be held on Tuesday, the 3
rd day of November 2026. The
purpose of the election is to choose candidates for the following seats:

Three (3) Council Members
Term: Four (4) years
December 2026 – November 2030*
*Specific dates are dependent on the date of the certification of the election results in 2026

2. This Pinole City Council hereby requests and consents to the consolidation of this election with other elections, which may be held in whole or in part of the territory of the city, as provided in Elections Code 10002.

3. The City will reimburse the County for the actual cost incurred in conducting the election upon receipt of a bill stating the amount due as determined by the County Elections Official.

4. The Pinole City Council has determined that the Candidate will pay for the Candidate’s Statement. The Candidate’s Statement will be limited to two hundred fifty (250) words. As a condition of having a Candidate’s Statement published in the voter information guide, the candidate shall pay the cost which is estimated at of $515.00, at the time of filing.

5. The City of Pinole is responsible to publish the Notice of Election in the East Bay Times, which is a newspaper of general circulation that is published daily in the city.

6. The City Council has determined that the action to be taken in the event of a tie vote is as follows, pursuant to Ordinance 2004-08 approved on August 3, 2004, and codified as Section 1.05.020 of the Pinole Municipal Code:
“1.05.020 Tie Vote.
a. Whenever an election for the position of Council Member results in a “tie vote,” defined herein as an occurrence where two or more candidates receive an equal number of votes and the highest number of votes and the number of “tied” candidates exceeds the number of positions available to be filled, the City Council shall conduct a special runoff election pursuant to Section 15651(b) of

the Elections Code of the State of California.
b. Pursuant to Section 15651(b), the City Council shall call for the runoff election to be held on a Tuesday not less than forty (40), nor more than one hundred twenty- five (125) days after the administrative or judicial certification of the election that resulted in a tie vote. The City Council shall direct the City Clerk to conduct all necessary steps and expend the funds necessary to conduct the runoff election.
c. If a regular election is to be held within that time period, the special runoff election shall be held on the same day as, and consolidated with, the regular election.”

7. The City directs that a certified copy of this Resolution be forwarded to the Registrar of Voters, and the Board of Supervisors of Contra Costa County.

PASSED AND ADOPTED at a special meeting of the Pinole City Council held on the 23rd day of June, 2026 by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

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

CITY COUNCIL
REPORT 7.C.

DATE: JUNE 23, 2026
TO: MAYOR AND COUNCIL MEMBERS
FROM: Markisha Guillory, Finance Director, 510-724-9823, [email protected] SUBJECT: FINAL PROPOSED FISCAL YEAR (FY) 2026/27 OPERATING AND CAPITAL BUDGET

RECOMMENDATION
Staff recommends that the City Council adopt a resolution approving the Final Proposed Fiscal Year (FY) 2026/27 Operating and Capital Budget, thereby establishing the City’s financial and operating policy for the fiscal year.

BACKGROUND
The City operates on an annual budget cycle. Through the budget, the City Council approves revenue estimates and authorizes staff to expend the City’s limited financial resources. City staff are responsible for preparing a proposed budget for City Council’s consideration, modification, and adoption.

In accordance with City policy, staff prepared this budget following a thorough and transparent process. The FY 2026/27 Budget incorporates direction provided by the City Council and valuable input from residents through multiple meetings of the Finance Subcommittee, City Council, and other community engagement opportunities.

On January 14, 2026, the Finance Subcommittee held a budget planning meeting during which the Subcommittee reviewed the FY 2026/27 budget development process and timeline.

On February 18, 2026, the Finance Subcommittee held its second budget planning meeting, during which it received a report on staff-identified anticipated opportunities and challenges for FY 2026/27, as well as a presentation on the preliminary General Fund long-term financial forecast. Following the discussion, the Subcommittee directed staff to plan a budget workshop that would include presentations from each City department.

On March 31, 2026, the City Council held a budget workshop where departments presented their operational plans and preliminary budgets for FY 2026/27. At that meeting, the City Council directed staff to prepare three-, six-, and ten-percent budget reduction scenarios to address the projected budget deficits reflected in the long-term financial forecast.

On April 29, 2026, the Finance Subcommittee reviewed the preliminary General Fund baseline budget, long-term forecast, and Capital Improvement Plan (CIP) projects.

On May 5, 2026, the City Council received a comprehensive presentation of the Preliminary

Proposed FY 2026/27 Operating and Capital Budget. The City Council discussed various options for closing the budget gap and directed the Finance Subcommittee to continue the discussion and develop recommendations. The City Council also directed staff to update the budget reduction scenarios to include additional detail related to service impacts.

On May 20, 2026, the Finance Subcommittee reviewed department proposed reductions and directed staff to prepare four to six percent reductions, aiming for the higher end. The Subcommittee also acknowledged that some departments may be unable to meet the full six percent reduction without affecting existing staff.

On June 2, 2026, the City Council received the Revised Proposed FY 2026/27 Operating and Capital Budget, which incorporated the budget reductions targeting six percent, along with several other items for consideration to help close the structural deficit.

On June 16, 2026, the City reviewed the updated Revised Proposed Budget, which reflected a balanced budget with small surplus of $221, along with the revised long-term financial forecast (Yellow Brick Road). The revised forecast incorporated items the City Council directed staff to add back to the budget. The City Council accepted these revisions and directed staff to prepare the Final Proposed Budget for adoption on June 23, 2026.

For June 23, 2026, staff recommends that the City Council adopt a resolution approving the Final Proposed Fiscal Year (FY) 2026/27 Operating and Capital Budget, thereby establishing the City’s financial and operating policy for the fiscal year.

REVIEW AND ANALYSIS
The Final Proposed Budget is a status quo budget, maintaining service levels and revenue sources consistent with FY 2025/26. The General Fund operating budget is structurally balanced, with ongoing revenues sufficient to support ongoing expenditures. Achieving this balance required significant expenditure reductions and prioritization. As a result, the budget has no capacity for new or expanded programs without identifying an equivalent revenue source or reducing expenditures elsewhere.

The City has faced ongoing financial challenges, including a structural deficit of approximately $4.2 million, largely the result of major expenditures increasing at a faster rate than major revenues. Under the direction of the City Council, staff implemented a series of corrective actions to eliminate this deficit. These actions include:
• Departmental budget reductions with a target of six percent • Freezing three positions in the Police Department
• Factoring in vacancy savings
• Reallocating eligible staff time to capital projects
• Anticipating savings from modifications to the fire services model currently under contract
• Excluding cost-of-living wage increases

These measures were essential to restoring structural balance and positioning the City for long-term fiscal stability.

Staff has also prepared the Long-Term Financial Forecast, incorporating the City’s “Yellow Brick Road” financial planning model. This model outlines a pathway of potential measures to address projected deficits through the annual budget process and treats the Section 115 Trust transfer as one-time revenue, thereby providing a clearer representation of the City’s underlying structural position.

Unlike prior years, the FY 2026/27 Budget does not rely on the General Fund unassigned fund balance to fund many of the City’s one-time initiatives or capital projects. Instead, staff has leveraged Non-General Fund sources, particularly for road and infrastructure improvements, detailed in the Five-Year Capital Improvement Plan for FY 2026/27 through FY 2030/31.

The General Fund Final Proposed Budget is now balanced to within $26, with revenues and expenditures of approximately $30 million. With this structurally balanced budget and its constraints, there is no capacity to add new expenditures. Any increase will require an equivalent reduction in another area. The table below summarizes the General Fund Budget.

General Fund Final Proposed Budget
Category FY 2026/27 Final
Proposed Budget
% of Total
Budget
Revenues
Property Taxes $6,771,860 23%
Sales and Use Taxes 4,695,780 16%
Sales and Use Taxes - Measure S 2006 and 2014,
Measure I 2024
8,016,000 27%
Utility Users Tax 2,737,490 9%
Franchise Taxes 832,000 3%
Transient Occupancy Tax 350,000 1%
Business License Tax 467,140 2%
Intergovernmental Taxes 2,722,773 9%
Permits 328,000 1%
Fees 72,234 0%
Public Safety Charges 1,958,813 7%
Other Revenues 131,000 0%
Transfers In 868,600 3%
Total Revenues 29,951,690
Expenditures
Salaries and Wages 10,057,041 34%
Employee Benefits 8,771,813 29%
Professional/Admin Services 2,367,515 8%
Contra Costa County Fire Protection District 5,576,544 19% Other Operating 378,506 1%

Materials and Supplies 266,200 1%
Interdepartmental Charges (829,970) -3%
Capital Outlay 181,940 1%
Debt Service 678,546 2%
Transfers Out 2,503,529 8%
Total Expenditures 29,951,664
Net Surplus/(Deficit) $26
As summarized in the table below, the City’s all funds revenue in the Final Proposed Budget is approximately $61.8 million, and all funds expenditures total approximately $51.7 million. The remaining $10.1 million is allocated primarily to capital improvement projects outlined in the City's Five-Year Capital Improvement Plan for FY 2026/27 through FY 2030/31.

All Funds Final Proposed Budget
Fund
FY 2026/27
Estimated
Total
Revenues
FY 2026/27
Estimated Total
Expenditures
FY 2026/27
Contribution
To/(From) Fund
Balance
General Fund
General Fund (including Measure S 2006
and 2014, Measure I 2024) $29,951,690 $ 29,951,664 $ 26 General Reserve Fund 300,000 - 300,000
Equipment Reserve Fund 150,000 205,000 (55,000)
Special Revenue Funds
Gas Tax Fund 1,135,566 789,184 346,382
Restricted Real Estate Maintenance Fund 39,991 26,000 13,991 Public Safety Augmentation Fund 240,430 240,441 (11)
Police Grants 282,620 282,619 1
Traffic Safety Fund 24,500 57,491 (32,991)
Supplemental Law Enforcement Fund 220,000 382,864 (162,864) NPDES Storm Water Fund 253,272 358,874 (105,602)
Recreation Fund 2,286,834 2,286,833 1
Building & Planning Fund 3,367,264 3,367,264 0
Refuse Management Fund 62,000 63,309 (1,309)
Solid Waste Fund 1,536,600 562,278 974,322
Measure C/J Fund 1,066,638 296,693 769,945
Rate Stabilization Fund - - -
CASp Certification and Training Fund - - -
Asset Seizure-Adjudicated Fund - 19,268 (19,268)
Parkland Dedication Fund - - -
Growth Impact Fund 137,055 - 137,055
Housing Assets Fund 55,000 400,859 (345,859)
Capital Projects Funds

Lighting & Landscaping District Fund 63,059 85,175 (22,116) Appian Village Lighting District 52,951 52,952 (1)
Pinole Valley Caretaker Fund 15,000 15,053 (53)
Public Facilities Fund - - -
City Street Improvements Fund 5,220,394 - 5,220,394
Arterial Streets Rehabilitation Fund 1,259,040 - 1,259,040 Parks Grants - - -
Enterprise Funds
Sewer Enterprise Fund 12,504,784 10,707,045 1,797,739
Cable Access Television (PCTV) 629,462 629,462 0
Information Systems Fund (1,231) 1,231
Fiduciary/Agency Funds
Pension Fund 960,000 933,600 26,400
Total $61,814,151 $ 51,712,698 $10,101,453
The Final Proposed Budget document (Attachment A) outlines the City’s financial and operational plans for the year.

FISCAL IMPACT
There is no fiscal impact associated with this report. The budget itself outlines the City’s financial plan for FY 2026/27.

ATTACHMENTS
A. Final Proposed FY 2026/27 Operating and Capital Budget B. Resolution - FY26-27 Final Proposed Budget
C. Resolution Exhibit A (Budget Summaries)
D. Resolution Exhibit B (Budgeted Positions)

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Letter of Transmittal
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Table of Contents
Table of Contents
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Table of Contents
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Table of Contents
Letter of Transmittal…..................................................................................... i Table of Contents…..........................................................................................v Executive Summary…......................................................................................1 Executive Summary…....................................................................................3 Background...................................................................................................... 5 Elected Officials and Department Heads….................................................... 7 Profile of the City…....................................................................................... 9 City Organizational Structure….................................................................... 11 Budget Development Process and Budget Award….................................. 13 Budget Development Process…................................................................... 15 Budget Award…............................................................................................. 19 Long-Term Financial Forecast….................................................................. 21 Revenue and Expenditure Summaries…........................................................23 General Fund Revenue and Expenditures…................................................. 25 Major Non-General Funds….......................................................................... 37 All Funds Revenue and Expenditures…........................................................ 41 Budgeted Positions….....................................................................................55 Labor Allocations…........................................................................................ 59 Department Budgets…................................................................................... 61 Elected Officials…......................................................................................... 63 City Council…................................................................................................ 63 City Treasurer….............................................................................................69 Appointed Officials…......................................................................................71 City Manager….............................................................................................. 71 Information Technology….............................................................................. 77 Pinole Community Television…..................................................................... 80 City Attorney…............................................................................................... 85 City Clerk…....................................................................................................89 Administration….............................................................................................93 Finance…...................................................................................................... 93 FISCAL YEAR (FY) 2026/27 OPERATING AND CAPITAL BUDGET

TABLE OF CONTENTS
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Table of Contents
Human Resources …..................................................................................... 97 Public Safety…............................................................................................ 10 Police…....................................................................................................... 103 Fire…........................................................................................................... 117 Public Works…............................................................................................ 121 Administration & Engineering…................................................................... 127 Road Maintenance….................................................................................... 129 Facility Maintenance…................................................................................. 133 National Pollutant Discharge Elimination System (NPDES) Storm Water 136 Park Maintenance…..................................................................................... 138 Waste Reduction…...................................................................................... 141 Lighting & Landscape District….................................................................. 142 Appian Village Lighting District….................................................................. 143 Water Pollution Control Plant…................................................................... 144 Community Development…......................................................................... 151 Planning….................................................................................................... 158 Building Inspection….................................................................................... 160 Successor Agency Administration…............................................................ 162 Housing Assets for Resale…....................................................................... 163 Code Enforcement….................................................................................... 164 Economic Development…............................................................................ 166 Community Services…................................................................................. 167 Administration…............................................................................................ 173 Senior Center…............................................................................................. 175 Tiny Tots….....................................................................................................178 Youth Center….............................................................................................. 180 Swim Center…............................................................................................... 182 Memorial Hall…..............................................................................................183 Tennis….........................................................................................................184 Library Services….......................................................................................... 185 Animal Control…............................................................................................ 186 Facility Rentals…........................................................................................... 187 Recreation Classes….....................................................................................188 General Government….................................................................................. 189 Schedule of Transfers….................................................................................193 Debt Obligations.............................................................................................195 Appendix…....................................................................................................... 197 Accounting Basis…........................................................................................ 199 Monitoring the Budget….................................................................................199 Fund Structure…............................................................................................199 Glossary of Budget Terms & Acronyms…..................................................... 203 Financial and Investment Policies…...............................................................209 Employee Compensation and Benefits…....................................................... 213 Jurisdictional Comparison…...........................................................................216 viii

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Executive Summary
Executive Summary
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Executive Summary
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Executive Summary

EXECUTIVE SUMMARY
The City operates on an annual budget cycle. Through the budget, the City Council approves revenue estimates and authorizes City staff to expend the City’s limited financial resources. City staff is responsible for preparing a proposed budget for City Council’s consideration.

The Final Proposed Fiscal Year (FY) 2026/27 Operating and Capital Budget was created through a collaborative, iterative process involving the City Council, community, and City staff in its creation. The budget development process is more fully described in the following section. The remaining sections of this budget document outline the City's financial and operational plans for the fiscal year.

The General Fund (including Measure S 2006, Measure S 2014, and Measure I 2024 Funds) totals approximately $30 million, and General Fund baseline expenditures are approximately $30 million, resulting in a small surplus of $26.

Looking ahead, staff has prepared the Long Term Financial Forecast, incorporating the City’s “Yellow Brick Road” financial planning model. This model outlines a pathway of potential measures to address projected deficits through the annual budget process and treats the Section 115 Trust transfer as one ‑
time revenue, thereby providing a clearer representation of the City’s underlying structural position.

It is a public finance best practice, and a goal of the City’s Financial Policy on a Structurally Balanced Budget, to adopt a General Fund operating budget that is structurally balanced, meaning that ongoing revenues equal or exceed ongoing expenditures. This Final Proposed Budget meets complies with that policy. The budget also maintains compliance with the City's Reserve Policy, which requires a separate General Reserve equal to 25% of ongoing General Fund expenditures. The projected $8.1 million balance represents 27%.

The Fiscal Year (FY) 2026/27 Operating and Capital Budget is primarily a status quo budget, meaning that it does not include any major changes to City programs or services. However, it does incorporate significant expenditure reductions that were necessary to balance the budget and support the City's long-term fiscal sustainability. Those measures included the following:
• Departmental budget reductions with a target of six percent • Freezing three positions in the Police Department
• Factoring in vacancy savings
• Reallocating eligible staff time to capital projects
• Anticipating savings from modifications to the fire services model currently under contract • Excluding cost-of-living wage increases
As summarized in the table below, the City’s all funds revenue in the Final Proposed Fiscal Year (FY) 2026/27 Operating and Capital Budget is approximately $61.8 million, and all funds expenditures total approximately $51.7 million. The remaining $10.1 million is allocated primarily to capital improvement projects outlined in the City's Five-Year Capital Improvement Plan for FY 2026/27 through FY 2030/31.

The FY 2026/27 Final Proposed Budget reflects the City's commitment to responsible fiscal management, service delivery, and long-term sustainability. While challenges remain, the budget positions the City to maintain essential services and support community priorities.
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Executive Summary
Fund
Estimated
Beginning
Fund Balance
July 1, 2026
FY 2026/27
Estimated
Total
Revenues
FY 2026/27
Estimated Total
Expenditures
FY 2026/27
Contribution
To/(From)
Fund Balance
Estimated
Ending
Fund Balance
June 30, 2027
General Fund
General Fund (including Measure S 2006
and 2014, Measure I 2024) $ 4,187,973 $ 29,951,690 $ 29,951,664 $ 26 $ 4,187,999 General Reserve Fund 7,807,357 300,000 - 300,000 8,107,357 Equipment Reserve Fund 153,276 150,000 205,000 (55,000) 98,276 Special Revenue Funds
Gas Tax Fund 792,507 1,135,566 789,184 346,382 1,138,889 Restricted Real Estate Maintenance Fund 130,201 39,991 26,000 13,991 144,192 Public Safety Augmentation Fund (55,521) 240,430 240,441 (11) (55,532) Police Grants 69,179 282,620 282,619 1 69,180
Traffic Safety Fund 275,735 24,500 57,491 (32,991) 242,744 Supplemental Law Enforcement Fund 162,864 220,000 382,864 (162,864) (0) NPDES Storm Water Fund (466,093) 253,272 358,874 (105,602) (571,695) Recreation Fund (0) 2,286,834 2,286,833 1 1
Building & Planning Fund (2,545,964) 3,367,264 3,367,264 0 (2,545,964) Refuse Management Fund (75,350) 62,000 63,309 (1,309) (76,659) Solid Waste Fund 4,730,651 1,536,600 562,278 974,322 5,704,973 Measure C/J Fund 3,068,149 1,066,638 296,693 769,945 3,838,094 Rate Stabilization Fund 227,215 - - - 227,215
CASp Certification and Training Fund 56,831 - - - 56,831 Asset Seizure-Adjudicated Fund 20,255 - 19,268 (19,268) 987 Parkland Dedication Fund 122 - - - 122
Growth Impact Fund 1,026,185 137,055 - 137,055 1,163,240 Housing Assets Fund 8,003,110 55,000 400,859 (345,859) 7,657,251 Capital Projects Funds
Lighting & Landscaping District Fund 77,790 63,059 85,175 (22,116) 55,674 Appian Village Lighting District - 52,951 52,952 (1) (1) Pinole Valley Caretaker Fund (972) 15,000 15,053 (53) (1,025) Public Facilities Fund 39,649 - - - 39,649
City Street Improvements Fund 1,155,245 5,220,394 - 5,220,394 6,375,639 Arterial Streets Rehabilitation Fund 692,110 1,259,040 - 1,259,040 1,951,150 Parks Grants 3,874 - - - 3,874
Enterprise Funds
Sewer Enterprise Fund 18,529,590 12,504,784 10,707,045 1,797,739 20,327,329 Cable Access Television (PCTV) (0) 629,462 629,462 0 0
Information Systems Fund 64,889 (1,231) 1,231 66,120
Fiduciary/Agency Funds
Pension Fund 12,742,505 960,000 933,600 26,400 12,768,905 Total $ 60,873,363 $ 61,814,151 $ 51,712,698 $ 10,101,453 $ 70,974,816 4

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Background
Background
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Background
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Background – Elected Officials and Department Heads

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

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

PROFILE OF THE CITY
The City is primarily a residential community located in the San Francisco Bay Area on the shores of San Pablo Bay in West Contra Costa County. Highway Interstate 80, which traverses Pinole, connects the San Francisco/Oakland metropolitan area with Sacramento and points east. Pinole is linked to central Contra Costa County which includes the cities of Martinez, Concord, and Pleasant Hill by State Route 4 which begins just north of Pinole and connects with Interstate 680. There are approximately four-square miles of land included in Pinole’s boundary. The City’s population on January 1, 2024 was 18,192, according to the California Department of Finance.

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

The City is a full-service city that provides the following services: public safety (police), public works, community services (including recreation and Pinole community television), community development, and general administration services.
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Background – Profile of the City
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Background – Organizational Structure

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

BUDGET DEVELOPMENT PROCESS
The City’s budget is created through a collaborative, iterative process involving the City Council, community, and City staff. The City’s budget development process is considered an “incremental” budget process, meaning that the budget for the upcoming year is developed based on the current year’s budget and includes incremental changes.

City staff takes the following steps to create the budget:
• Finance Department uses the current budget, which incorporates any mid-year changes approved by the City Council, as the starting point;
• Finance Department creates a “baseline budget” for the upcoming year by taking the ongoing revenues and expenditures included in the current budget and factoring in known or assumed changes to revenues and expenditures (i.e., forecasted changes to different revenue streams, general inflation, known changes to debt service, etc.); • Departments review and confirm the known and assumed changes incorporated into the baseline budget;
• Departments submit requests for changes from the baseline budget to address proposed special projects or increased service levels;
• Finance Department and City Manager consider department requests for changes to the baseline budget and prepare a Preliminary Proposed budget for the Finance Subcommittee and/or City Council’s consideration;
• Finance Department incorporates changes and prepares the Revised Proposed budget for the Finance Subcommittee and/or City Council’s consideration; • City Manager and Finance Department incorporates any final changes as necessary and submits the Final Proposed Budget to the City Council for adoption. 15

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Budget Development Process and Budget Award

KEY MILESTONES OF THE DEVELOPMENT OF THE BUDGET AND CIP FOR FY 2026/27
March 20, 2026
• Department Proposed FY 2026/27 Budget Requests due to Finance March 31, 2026
• City Council Special Meeting
• Department Budget Presentations
April 29, 2026
• Finance Subcommittee Meeting
• Draft FY 2026/27 General Fund Baseline Budget
• Draft FY 2026/27 - FY 2030/31 Five-Year Capital Improvement Plan (CIP) March-April, 2026
• Budget Review Meetings
• City Manager and Finance Department meet with Department Directors to review and discuss proposed budgets
May 5, 2026
• City Council Meeting
• Preliminary Proposed FY 2026/27 Operating and Capital Budget • Preliminary Proposed FY FY 2026/27 - FY 2030/31 Five-Year Capital Improvement Plan (CIP)
May 20, 2026
• Finance Subcommittee Meeting
• Continued Review of Preliminary Proposed FY 2026/27 Operating and Capital Budget
• Continued Review of Preliminary Proposed FY FY 2026/27 - FY 2030/31 Five-Year Capital Improvement Plan (CIP)
June 2, 2026
• City Council Meeting
• Revised Proposed FY 2026/27 Operating and Capital Budget • Revised Proposed FY FY 2026/27 - FY 2030/31 Five-Year Capital Improvement Plan (CIP)
June 16, 2026
• City Council Meeting
• Updated Revised Proposed FY 2026/27 Operating and Capital Budget • Adopt Final Proposed FY 2026/27 Five-Year Capital Improvement Plan (CIP) June 23, 2026
• City Council Meeting
• Adopt Final Proposed FY 2026/27 Operating and Capital Budget • Adopt FY 2026/27 Appropriations Limit
July 1, 2026
• FY 2026/27 Adopted Budget Implemented
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Budget Development Process and Budget Award
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Budget Development Process and Budget Award

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

To receive this award, the City had to satisfy nationally recognized guidelines for effective budget presentation.
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City of Pinole
Long-Term Financial Forecast
(Yellow Brick Road)
Fiscal Year (FY) 2026/27 Operating and Capital Budget
Long -Term Financial Forecast
2026B 2027F (1ST) 2027F 2028F 2029F 2030F 2031F 2032F 2033F 2034F 2035F 2036F CAGR

REVENUES & SOURCES
311 - PROPERTY TAXES 6,698,790 6,899,754 6,771,860 7,022,419 7,282,248 7,551,692 7,831,104 8,120,855 8,421,327 8,732,916 9,056,034 9,391,107 3% 312 - SALES AND USE TAXES 12,364,189 12,563,278 12,711,780 13,016,863 13,381,335 13,742,631 14,113,682 14,494,751 14,886,110 15,288,035 15,700,812 16,124,733 3% 313 - UTILITY USERS TAX 2,345,000 2,532,600 2,737,490 2,819,615 2,904,203 2,991,329 3,081,069 3,173,501 3,268,706 3,366,767 3,467,770 3,571,804 4% 314 - FRANCHISE TAXES 850,000 901,000 832,000 856,960 882,669 909,149 936,423 964,516 993,452 1,023,255 1,053,953 1,085,571 2% 315 - OTHER TAXES 876,172 902,457 817,140 841,654 866,904 892,911 919,698 947,289 975,708 1,004,979 1,035,129 1,066,182 2% 321 - INTERGOVERNMENTAL TAXES 2,513,149 2,612,475 2,579,433 2,674,872 2,773,842 2,876,474 2,982,904 3,093,271 3,207,722 3,326,408 3,449,485 3,577,116 4% 323 - STATE GRANTS 73,022 73,022 143,340 73,022 73,022 73,022 73,022 73,022 73,022 73,022 73,022 73,022 0% 324 - OTHER GRANTS 72,025 25,209 - - - - - - - - - - -100% 332 - PERMITS 301,700 310,751 328,000 337,840 347,975 358,414 369,167 380,242 391,649 403,399 415,501 427,966 4% 341 - REVIEW FEES 25,500 36,922 - - - - - - - - - - -100% 342 - OTHER FEES 64,809 54,991 72,234 74,401 76,633 78,932 81,300 83,739 86,251 88,839 91,504 94,249 4% 343 - ABATEMENT FEES 42,000 20,223 39,500 40,685 41,906 43,163 44,458 45,791 47,165 48,580 50,037 51,539 2% 351 - FINES AND FORFEITURE 15,550 13,735 16,400 13,735 13,735 13,735 13,735 13,735 13,735 13,735 13,735 13,735 -1% 361 - PUBLIC SAFETY CHARGES 1,861,497 1,954,572 1,926,047 2,022,349 2,123,467 2,229,640 2,341,122 2,458,178 2,581,087 2,710,142 2,845,649 2,987,931 5% 370 - INTEREST AND INVESTMENT INCOME 100,000 61,845 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 -6% 381 - RENTAL INCOME 81,450 83,894 - - - - - - - - - - -100% 383 - REIMBURSEMENTS 11,500 11,615 10,500 10,500 10,500 10,500 10,500 10,500 10,500 10,500 10,500 10,500 -1% 384 - OTHER REVENUE 5,100 5,151 5,100 5,203 5,255 5,307 5,360 5,414 5,468 5,523 5,578 5,634 1% 392 - PROCEEDS FROM SALE OF PROPERTY 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 0% 399 - TRANSFERS IN
TOTAL REVENUES AND SOURCES 28,302,453 29,064,493 29,046,824 29,866,117 30,839,693 31,832,899 32,859,544 33,920,805 35,017,901 36,152,098 37,324,707 38,537,088 3%

EXPENDITURES & USES, BY ACCOUNT GROUP
401 - SALARIES AND WAGES 9,750,688 10,043,209 9,983,165 10,082,997 10,183,827 10,285,665 10,388,522 10,492,407 10,597,331 10,703,304 10,810,337 10,918,441 1% 402 - OVERTIME 535,649 551,718 635,295 641,648 648,064 654,545 661,090 667,701 674,378 681,122 687,933 694,812 3% 403 - OTHER PAY 539,942 556,140 556,126 561,687 567,304 572,977 578,707 584,494 590,339 596,242 602,205 608,227 1% 405 - SALARY SAVINGS (300,000) (300,000) (150,000) (150,000) (150,000) (150,000) (150,000) (150,000) (150,000) (150,000) (150,000) (150,000) -7% 410 - EMPLOYEE BENEFITS (EXCL. PERS) 2,358,236 2,675,483 2,600,940 2,732,911 2,896,886 3,070,699 3,254,941 3,450,237 3,657,252 3,876,687 4,109,288 4,355,845 6% 410 - PERS ONLY 4,437,115 4,842,565 4,866,592 5,109,922 5,365,418 5,633,689 5,915,373 6,211,142 6,521,699 6,847,784 7,190,173 7,549,681 5% 411 - RETIREE BENEFITS 1,383,000 1,419,600 1,465,980 1,553,939 1,647,175 1,746,006 1,850,766 1,961,812 2,079,521 2,204,292 2,336,549 2,476,742 6% 421 - PROFESSIONAL AND TECHNICAL SERVICES 1,248,420 1,144,372 1,332,632 1,372,611 1,413,789 1,456,202 1,499,889 1,544,885 1,591,232 1,638,969 1,688,138 1,738,782 3% FIRE SERVICE CONTRACT 6,115,941 6,579,529 6,579,529 6,579,529 6,579,529 6,579,529 6,579,529 6,579,529 6,579,529 6,579,529 6,579,529 6,579,529 1% FIRE PROFESSIONAL SERVICES (CITY COSTS) 745,616 814,501 814,051 838,473 863,627 889,536 916,222 943,708 972,019 1,001,180 1,031,215 1,062,152 4% 422 - OFFICE EXPENSES 119,755 102,012 100,875 104,337 106,731 109,198 111,738 114,355 117,050 119,825 122,685 125,630 0% 423 - TRAVEL, TRAINING & MEETING COSTS 250,435 247,040 270,974 254,452 262,085 269,948 278,046 286,388 294,979 303,829 312,943 322,332 3% 424 - DUES, PUBLICATIONS AND ADVERTISING 46,869 44,869 49,884 44,869 44,869 44,869 44,869 44,869 44,869 44,869 44,869 44,869 0% 425 - ADMINISTRATIVE EXPENSES 388,435 402,788 400,267 418,070 434,034 450,716 468,155 486,392 505,469 525,432 546,331 568,215 4% 431 - UTILITIES 374,000 388,640 377,350 404,350 420,815 438,077 456,182 475,177 495,114 516,046 538,032 561,133 4% 432 - TAXES 4,156 4,156 4,156 4,156 4,156 4,156 4,156 4,156 4,156 4,156 4,156 4,156 0% 443 - OTHER MATERIALS AND SUPPLIES 148,700 153,161 188,700 194,361 200,192 206,198 212,384 218,755 225,318 232,077 239,040 246,211 5% 444 - CLOTHING AND UNIFORMS 36,298 37,387 34,500 35,535 36,601 37,699 38,830 39,995 41,195 42,431 43,704 45,015 2% 461 - INDIRECT COST ALLOCATIONS (1,452,408) (1,495,800) (1,457,096) (1,417,211) (1,431,383) (1,445,697) (1,460,154) (1,474,755) (1,489,503) (1,504,398) (1,519,442) (1,534,636) 1% 462 - INSURANCE 786,871 802,608 814,516 847,097 880,981 916,220 952,869 990,983 1,030,623 1,071,847 1,114,721 1,159,310 4% 471 - FURNITURE, FIXTURES & EQUIPMENT 33,540 32,474 33,540 33,448 34,452 35,485 36,550 37,646 38,776 39,939 41,137 42,371 2% 472 - IMPROVEMENTS 155,900 140,000 155,900 160,577 165,394 170,356 175,467 180,731 186,153 191,737 197,489 203,414 3% 481 - DEBT SERVICE 653,545 675,000 678,546 700,000 720,000 793,000 793,000 793,000 793,000 793,000 887,500 887,500 3% 491 - TRANSFERS OUT 3,176,407 3,254,194 2,995,373 3,085,234 3,177,791 3,273,125 3,371,319 3,472,458 3,576,632 3,683,931 3,794,449 3,908,282 2% XXX - Expenditure Cuts - - - (3,257,854) (3,257,854) (3,257,854) (3,257,854) (3,257,854) (3,257,854) (3,257,854) (3,257,854) (3,257,854) TOTAL EXPENDITURES AND USES 31,537,110 33,115,647 33,331,794 30,935,136 31,814,482 32,784,343 33,720,594 34,698,211 35,719,274 36,785,977 37,995,128 39,160,160 2% 21

City of Pinole
Long-Term Financial Forecast
(Yellow Brick Road)
Fiscal Year (FY) 2026/27 Operating and Capital Budget
Long -Term Financial Forecast
STRUCTURAL SURPLUS/(DEFICIT) (3,234,657) (4,051,155) (4,284,970) (1,069,019) (974,789) (951,444) (861,049) (777,406) (701,373) (633,879) (670,421) (623,072) 6% DEPT EXPENDITURE CUTS FY 2026/27 1,150,415 - - - - - - - - - PINOLE FIRE ANNEXATION FY 2026/27 1,066,966 - - - - - - - - - 3% COST OF LIVING WAGE INCREASES 490,000 - - - - - - - - - REALLOCATE PUBLIC WORKS POSITIONS TO PROJECTS 235,924 - - - - - - - - - FREEZE/Unfreeze VACANT POLICE OFFICER 174,000 (174,000) (174,000) (174,000) (174,000) (174,000) (174,000) (174,000) (174,000) (174,000) FREEZE/Unfreeze COMMUNITY SERVICES OFFICER 123,577 (123,577) (123,577) (123,577) (123,577) (123,577) (123,577) (123,577) (123,577) (123,577) FREEZE/Unfreeze POLICE RECORDS SPECIALIST 110,709 (110,709) (110,709) (110,709) (110,709) (110,709) (110,709) (110,709) (110,709) (110,709) MODIFY ATTRITION 65,000 - - - - - - - - -
NEW REVENUES/EXPENDITURE CUTS FY 2027/28 830,000 701,000 643,500 541,000 543,000 545,000 547,000 549,000 551,000 NEW REVENUES/EXPENDITURE CUTS FY 2028/29 -
NEW REVENUES/EXPENDITURE CUTS FY 2029/30 -
NEW REVENUES/EXPENDITURE CUTS FY 2030/31 -
TRANSFERS IN FROM SECTION 115 TRUST ($15M) 3,235,445 3,332,508 868,600 647,541 682,509 716,634 728,655 643,037 565,011 495,503 530,011 480,608 NET FAVORABLE/(UNFAVORABLE) 788 (718,647) 221 237 434 404 320 345 352 338 304 250 22

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

Fiscal Year (FY) 2025/26 Operating and Capital Budget
Revenue and Expenditure Summaries
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund

REVENUE AND EXPENDITURE SUMMARIES

GENERAL FUND REVENUE
Revenue Category FY 2026/27 Budget % Total Budget
Property Taxes $6,771,860 23%
Sales and Use Taxes 4,695,780 16%
Sales and Use Taxes - Measure S 2006 and 2014,
Measure I 2024 8,016,000 27%
Utility Users Tax 2,737,490 9%
Franchise Taxes 832,000 3%
Transient Occupancy Tax 350,000 1%
Business License Tax 467,140 2%
Intergovernmental Taxes 2,722,773 9%
Permits 328,000 1%
Fees 72,234 0%
Public Safety Charges 1,958,813 7%
Other Revenues 131,000 0%
Transfers In 868,600 3%
Total $29,951,690
Property Tax
The City’s General Fund accounts for all general revenues received by the City. The General Fund supports various City operations, including primarily public safety. The City also has numerous other funds that account for revenue received and expended for specific purposes.

The major revenue sources for the General Fund are property tax, sales tax, utility users’ tax, intergovernmental tax, franchise fees, business license tax, and transient occupancy tax. The City’s Finance Department creates the estimates of these General Fund revenues for the budget using economic information obtained from several sources, including the State of California, Contra Costa County, and third-party consultants. Estimates of revenues generated by City departments are prepared by the respective department with assistance from the Finance Department. Each of these revenue sources is described in detail below.

Total General Fund (including Measure S 2006, Measure S 2014, and Measure I 2024 Funds) revenue is projected to be $30 million, including transfers in, as summarized below.

Property tax is an ad valorem tax imposed on real property (land and permanently attached improvements such as buildings) and tangible personal property (movable property). The fixed statutory rate is 1% of assessed valuation of which the City of Pinole receives approximately 19%. Assessed value is based on the 1975 property values with subsequent increases limited to 2% or CPI growth, whichever is lower.
25

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Sales Tax
Property tax consists of four components—secured (basic, unsecured, supplemental, and property transfer tax. The preliminary proposed budget assumes a 1% growth rate. The growth rate is low because the total amount received in the previous fiscal year was higher due to the formal closure of the Successor Agency. Excluding this one-time allocation, the growth rate is 4%.

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

Property Tax Dollar Breakdown
Sales tax is imposed on taxable goods and services purchased from the following industry groups: autos and transportation, building and construction, business and industry, food and drugs, fuel and service stations, general consumer goods, restaurants and hotels, and online.

The overall sales tax rate on purchases made in Pinole is now 10.25% as voters passed an additional half-cent sales tax (Measure I) during the November 2024 election. Of that amount, the City receives the statewide standard 1% (referred to as the Bradley Burns sales tax) plus 0.5% due to Measure S 2006, 0.5% due to Measure S 2014, and 0.5% due to Measure I 2024. The budget assumes a 3% growth rate, consistent with projections provided by HdL, the City’s sales tax consultant.
26

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Utility Users’ Tax
Franchise Tax
Business License Tax
Sales Tax Dollar Breakdown
Utility Users’ Tax (UUT) of 8% tax is levied on the value public utilities services consumed within the City limits for electricity, natural gas, and telecommunications. Low-income households are eligible for exemption from payment. The Electorate ratified renewal of the taxing authority in November 2018 with no sunset date. The budget assumes a 17% growth rate, compared to the previous year’s adopted budget. This increase is driven by projected actuals exceeding current year's budget. The electricity segment in particular continues to rise substantially year over year.

Franchise tax is levied on public utilities and other corporations that use the public right of way to furnish gas (PG&E) (1%), electric (PG&E) (2%), refuse (Republic Services) (10%), and cable television (Comcast and AT&T) (5%) to citizens living within the City’s boundaries. The various fees are delineated in franchise agreements and are paid directly to the city by these franchisees.

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

Business license tax is assessed on all businesses doing business within City limits. Pinole’s tax is computed based on a flat tax (currently $168) per year combined with a variable tax component based on the number of employees. The budget assumes a -2% growth rate based on past trends.
27

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Transient Occupancy Tax
Intergovernmental Tax
Charges for Services
Permits
Fees
Other Revenues
Transient occupancy tax (TOT) is a 10% tax levied by the City for the privilege of occupying quarters on a transient basis. This tax is imposed upon persons staying 30 days or less in a motel or lodging facility. The budget assumes a -13% growth rate based on past trends, which have shown continuous declines in short-term lodging.

Motor vehicle in-lieu fee (VLF) is the City’s share of motor vehicle license fees levied, collected and apportioned by the State. VLF is a tax on the ownership of registered motor vehicles which takes the place of taxation of this personal property. The VLF is paid annually at the time vehicle licenses are renewed based on current value adjusted for depreciation. The budget assumes a 3% growth rate, consistent with projections provided by HdL, the City’s property tax consultant.

Charges for services is comprised of public safety charges which are received for dispatch services provided to the cities of Hercules and San Pablo under an Intergovernmental Service Sharing agreement. A portion of the costs of this activity are reimbursed by the City of Hercules and City of San Pablo. Under the current agreement, the City’s recovers approximately 72% of the activity’s budget. The budget assumes a 7% growth rate based on budgeted expenditures.

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

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

Other revenue consists of all other revenue sources, including fines and forfeitures, interest income, grants, and other miscellaneous revenue. These revenues are projected primarily using past trend analysis. The budget assumes a -35% growth rate. The reduction is mostly due to a projected decrease in rental income and investment earnings. 28

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

GENERAL FUND EXPENDITURES
Expenditure Category FY 2026/27 Budget % Total Budget
Salaries and Wages $10,057,041 34%
Employee Benefits 8,771,813 29%
Professional/Admin Services 2,367,515 8%
Contra Costa County Fire Protection District 5,576,544 19% Other Operating 378,506 1%
Materials and Supplies 266,200 1%
Interdepartmental Charges -829,970 -3%
Capital Outlay 181,940 1%
Debt Service 678,546 2%
Transfers Out 2,503,529 8%
Total $29,951,664
Salaries and Wages
Employee Benefits
The transfer in comes from the Section 115 Trust to offset increases in pension and Other PostEmployment Benefits (OPEB) costs in the General Fund. The amount transferred is based on the year-over-year growth in pension and OPEB costs, up to the amount earned in interest.

General Fund revenues are not restricted to any specific use and can be expended on any allowable municipal purpose. For FY 2026/27, total General Fund expenditures are projected to be $30 million, including transfers out, as summarized below.

Salary and wage expenditures in the budget are based on the City’s current staffing level of 115.64 full-time equivalents (FTEs). The budget assumes a -4% growth rate due to the freezing of three Police Department positions, including one Police Officer, one Police Records Specialist, and one Community Services Officer, and exclusion of a cost-of-living increase.

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

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

Classic members contribute an additional 7% toward the required employer contribution, for a total of 15% for classic members
29

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

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

Contracted services provided by other government agencies, including the Contra Costa County Fire Protection District (ConFire) for fire services and County animal and library services, are included in this category. The budget assumes a -16% growth rate, driven primarily by anticipated savings from a revised fire services model.

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

Materials and supplies include fuel, maintenance supplies, and safety equipment. The budget assumes a 44% growth rate based on higher costs of these items.

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

The budget assumes a 31% growth rate primarily due to an increase in staff time allocated to capital projects.

Capital outlay includes non-major asset acquisition and improvements, such as computer equipment and furniture.

Major capital improvements are detailed in the City’s Five-Year Capital Improvement Plan for FY 2026/27– FY 2030/31.
30

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
Transfers Out
Debt service includes the payment of principal and interest on the 2006 pension obligation bonds (POBs) that were issued to finance the City’s unfunded accrued actuarial liability with CalPERS.

The required annual payment is based on the long-term debt obligation schedule and goes through FY 2035/36.

The budget includes the transfer of funds from the General Fund, Measure S, and Measure I to other funds, including the Recreation Fund, the Pinole Community Television (PCTV) Fund, and the Building and Planning Fund. These transfers help stabilize the budgets in those areas as their operating costs are not fully cost recoverable. This category also includes a flat annual transfer of $150,000 to the Equipment Reserve for equipment and vehicle replacement. 31

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

GENERAL FUND
(Including Measure S 2006, 2014 and Measure I)
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Revised
Budget
FY 2026/27
Proposed
Budget
Revenue by Category
311 - Property Taxes 5,055,790 5,948,810 6,209,280 6,698,790 6,771,860 312 - Sales and Use Taxes 9,328,351 9,430,219 10,065,999 12,364,189 12,711,780 313 - Utility Users Tax 2,312,830 2,445,715 2,657,156 2,345,000 2,737,490 314 - Franchise Taxes 875,058 901,208 910,745 850,000 832,000 315 - Other Taxes 898,797 846,439 809,233 876,172 817,140 321 - Intergovernmental Taxes 2,247,072 2,346,237 2,431,824 2,513,149 2,579,433 322 - Federal Grants - 129,788 37,653 - -
323 - State Grants 43,442 36,194 111,260 73,022 143,340 324 - Other Grants 43,793 50,913 47,913 72,025 -
332 - Permits 190,687 324,534 323,314 301,700 328,000
341 - Review Fees 50,279 22,875 847 25,500 -
342 - Other Fees 56,772 113,399 118,951 64,809 72,234
343 - Abatement Fees 30,193 22,539 23,891 42,000 39,500 351 - Fines and Forfeiture 17,579 29,716 34,535 15,550 16,400 361 - Public Safety Charges 1,598,997 1,834,100 1,960,443 1,861,497 1,962,313 370 - Interest and Investment Income 211,725 173,488 (8,620) 100,000 55,000 381 - Rental Income 95,432 86,084 93,218 81,450 -
383 - Reimbursements 20,133 78,831 25,192 11,500 10,500 384 - Other Revenue 5,969 13,045 21,607 5,100 5,100
392 - Proceeds from Sale of Property 12,080 139 1,327 1,000 1,000 393 - Loan/Bond Proceeds 91,907 - - - -
399 - Transfers In from Section 115 Trust 2,160,519 2,231,793 3,778,488 3,235,445 868,600 399 - Transfers In from ARPA Fund 4,071,404 - - - -
Revenue Total 29,418,810 27,066,064 29,654,257 31,537,898 29,951,690 Expenditures by Category
40 - Salaries and Wages 11,006,433 10,113,758 10,502,468 10,512,964 10,057,041 41 - Employee Benefits 6,884,786 6,843,838 7,573,786 8,178,351 8,771,813 42 - Professional/Administrative Services 5,686,957 9,049,450 8,911,300 9,497,355 7,944,059 43 - Other Operating Expenses 359,085 426,472 459,971 378,156 378,506 44 - Materials and Supplies 291,123 223,342 221,279 184,998 266,200 46 - Interfund/Interdepartmental Charges (505,978) (578,056) (264,317) (634,171) (829,970) 47 - Asset Acquisition, Improvement, Disposal 596,527 1,633,513 628,451 1,136,440 181,940 48 - Debt Service 617,582 635,769 660,669 653,545 678,546 49 - Transfers Out 2,654,750 3,210,114 3,205,258 3,176,407 2,503,529 Expenditures Total 27,591,266 31,558,201 31,898,865 33,084,045 29,951,664 Expenditures by Department
10 - City Council 209,697 227,194 178,856 252,450 213,288 11 - City Manager 567,995 535,472 633,498 525,938 508,453 12 - City Clerk 511,112 615,496 748,427 733,895 786,562 13 - City Treasurer 8,268 9,681 10,474 9,990 10,002
14 - City Attorney 330,354 229,817 397,701 305,965 331,349 15 - Finance Department 661,743 957,421 1,024,563 1,058,744 1,016,962 16 - Human Resources 749,748 831,985 955,950 979,223 918,270 17 - Non-Departmental 4,673,970 5,437,314 5,600,097 5,128,503 4,802,262 18 - Information Systems - - - - -
22 - Police Department 10,267,281 11,662,505 12,031,541 12,758,655 12,248,012 23 - Fire Department 6,687,185 6,108,651 6,403,354 6,742,965 6,295,595 34 - Public Works 2,160,055 4,069,879 2,949,186 3,461,275 1,944,915 46 - Community Development 398,605 547,007 556,231 678,774 507,122 55 - Community Services 365,253 325,779 408,987 447,667 368,872 64 - Sewer - - -
Expenditures Total 27,591,266 31,558,201 31,898,865 33,084,045 29,951,664 Net Operating Results 1,827,544 (4,492,136) (2,244,608) (1,546,147) 26 33

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
General Fund Revenue by Type: $29,951,690
General Fund Expendiures by Type: $29,951,664
Property Taxes,
6,771,860 , 23%
Sales and Use
Taxes, 12,711,780 ,
42%
Utility Users Tax,
2,737,490 , 9%
Franchise Taxes,
832,000 , 3%
Other Taxes,
817,140 , 3%
Intergovernmental
Taxes, 2,579,433 ,
9%
Public Safety
Charges, 1,962,313
, 6%
Other Revenues,
671,074 , 2%
Transfers In ,
868,600 , 3%
Salaries and Wages,
10,057,041 , 30%
Employee Benefits,
8,771,813 , 27%
Professional/Admin
Svcs, 3,374,559 , 10%
CCCFPD Fire Services
Agreement, 5,997,349 ,
18%
Other Operating ,
378,506 , 1%
Materials and Supplies,
266,200 , 2%
Interdepartmental
Charges, (829,970), -
4%
Capital Outlay, 181,940
, 1%
Debt Service, 678,546 ,
2%
Transfers Out,
2,503,529 , 8%
34

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-General Fund
General Fund Expendiures by Department: $29,951,664
City Council, 213,288 ,
1%
City Manager, 508,453
, 2%
City Clerk, 786,562 ,
3%
City Treasurer, 10,002 ,
0%
City Attorney, 331,349 ,
1%
Finance Department,
1,016,962 , 2%
Human Resources,
918,270 , 3%
Non-Departmental,
4,802,262 , 16%
Information Systems, -
, 0%
Police Department,
12,248,012 , 41%
Fire Department,
6,295,595 , 21%
Public Works,
1,944,915 , 6% Community
Development, 507,122
, 2%
Community Services,
368,872 , 1%
35

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

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

MAJOR NON-GENERAL FUNDS
Aside from the General Fund, the City also maintains special revenue funds, capital project funds, and enterprise funds. These funds generate revenue from many sources, such as taxes, charges for services, and user fees. Below find descriptions of the major Non-General Funds.

Special Revenue Funds
Gas Tax Fund - 200
The Gas Tax Fund accounts for the Highway Users Tax Account (HUTA) State imposed excise taxes on gasoline and diesel fuel sales within the City Limits. These taxes are distributed primarily on the basis of population pursuant to formulas specified in Streets and Highways Code Sections 2105, 2106, 2107, 2107.5, and Section 2103. As a result of the Road Repair and Accountability Act of 2017 (SB1 Beall), funds received as part of the Road Maintenance and Rehabilitation Account (RMRA) Section 2106 are also accounted for in this fund. Gas Tax funds are restricted for use in the construction, improvement, and maintenance of public streets. These funds support both annual operating and capital projects related to streets. It is common for funds that support capital projects to accrue significant fund balances over multiple years while cities save resources over time to invest in large projects, which have greater economies of scale.

Recreation Fund - 209
The Recreation Fund accounts for program fees, fundraising proceeds, and donations for Recreation programs. Resources are used towards staffing, supplies, and maintenance costs to operate the programs. The fund receives a transfer in from the General Fund to offset a recurring operating loss.

Building and Planning Fund - 212
The Building and Planning Fund accounts for fees collected for building permits and plan check fees. Fees collected are used to cover the cost involved in plan checks and inspections performed. The fund receives a transfer in from the General Fund to offset a recurring operating loss, particularly in the Planning Division.

Solid Waste Fund – 214
The Solid Waste Fund accounts for funds received from Republic Services, Inc. from a surcharge it assesses on customer rates for solid waste services. These funds support both annual operating and capital projects related to street maintenance and repair. 37

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Major Non-General Funds Measure C/J Fund - 215
The Measure C/J Fund accounts for special override sales tax revenues collected by the Contra Costa Transportation Authority (CCTA) and reapportioned to the cities for local street projects. The City must submit a checklist each year to confirm compliance with a Growth Management Program to maintain eligibility for the funds. Estimates of annual funding are provided by the CCTA, and jurisdiction allocations are based on a formula split (50/50) between population and road mileage. It is common for funds that support capital projects to accrue significant fund balances over multiple years while cities save resources over time to invest in large projects, which have greater economies of scale.

Growth Impact Fund – 276
The Growth Impact Fund accounts for development fees collected to mitigate the impact of new development. Specifically, it provides for the expansion, design, construction, or upgrade to facilities, roadways, and equipment. The City collects impact fees for police, fire protection, municipal, community, wastewater, roadways, and drainage.

Housing Assets Fund – 285
The Housing Assets Fund accounts for resources related to the affordable housing activities and portfolio of the former Redevelopment Agency. Funds must be expended for housing activities.

Capital Project Funds
City Street Improvements Fund – 325
The City Street Improvements Fund received a transfer of $250,000 per year from Measure S 2014 in prior years to fund road maintenance projects and has a substantial fund balance due to the accumulation of unspent funds from prior fiscal years. These funds are allocated to several street improvement projects. Grants for several capital projects are also accounted for Arterial Streets Rehabilitation Fund - 377
The Arterial Streets Rehabilitation Fund received a transfer of $250,000 per year from the Measure S 2014 in prior years to fund road rehabilitation projects and has a substantial fund balance due to the accumulation of unspent funds from prior fiscal years. These funds are allocated to several street rehabilitation projects.
38

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Major Non-General Funds Enterprise Funds
Sewer Enterprise Fund -500
The Sewer Enterprise Fund accounts for fees charged to residents and businesses for sewer service provided by the City’s Wastewater Treatment Plant (WWTP). Sewer user fees are set by City Council resolution and are used to operate, maintain, and renew the WWTP. The cost of treatment operations is shared between the City of Pinole and the City of Hercules using a cost-sharing formula based on sewage inflows by each city.

Pinole Community Television (PCTV) Fund - 505
The Pinole Community Television (PCTV) Fund accounts for revenues and expenditures related to the operation of PCTV. Revenue is received from video production charges to other cities, Public, Educational, and Governmental (PEG) access fees, and an operating subsidy from the General Fund.

Information Systems -525
The Information Systems Fund is an internal service fund used to account for activities that provide technology goods or services to other City funds and departments on a costreimbursement basis. The budget includes funding for routine operating activities as well as special initiatives identified in the City’s Information Technology Plan.

Fiduciary Funds
Pension Fund – 700
The Pension Fund accounts for funds in the City’s Section 115 trust, funded with one-time General Fund resources, to offset growth in the City’s annual required contribution to CalPERS pension and Other Post-Employment Benefits (OPEB). The remaining assets in the trust are invested and earn interest income.
39

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Major Non-General Funds Page intentionally blank
40

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
ALL FUNDS FY 2022/23
Actuals
FY 2023/24
Actuals
FY 2024/25
Actuals
FY 2025/26
Revised
Budget
FY 2026/27
Proposed
Budget
Revenue by Category
311 - Property Taxes 5,055,790 5,948,810 6,209,280 6,698,790 6,771,860 312 - Sales and Use Taxes 9,328,351 9,430,219 10,065,999 12,364,189 12,711,780 313 - Utility Users Tax 2,312,830 2,445,715 2,657,156 2,345,000 2,737,490 314 - Franchise Taxes 893,814 918,135 924,311 876,486 844,092 315 - Other Taxes 898,797 846,439 809,233 876,172 817,140 321 - Intergovernmental Taxes 3,701,389 3,867,073 4,008,405 4,118,354 4,256,435 322 - Federal Grants 4,857,566 378,855 535,997 41,394 1,205,878 323 - State Grants 312,655 786,382 454,616 1,723,501 2,745,206 324 - Other Grants 128,346 595,567 643,500 2,137,552 5,600,638 332 - Permits 687,955 952,518 813,643 807,961 1,068,669 341 - Review Fees 567,490 507,729 337,777 502,855 595,959 342 - Other Fees 273,501 390,127 602,345 473,495 579,955 343 - Abatement Fees 30,193 22,539 23,891 42,000 39,500 344 - Impact Fees 577,792 28,017 - 1,459,000 1,609,255
351 - Fines and Forfeiture 52,592 83,186 95,658 66,050 66,900 361 - Public Safety Charges 1,598,997 1,834,100 1,960,443 1,861,497 1,962,313 363 - Sewer Enterprise Charges 7,831,703 8,072,292 8,806,616 12,735,506 12,204,784 364 - Recreation Charges 413,497 421,472 516,466 387,900 462,400 365 - Cable TV Charges 277,903 192,464 160,458 159,840 177,755 366 - Other Charges - - - 9,000 2,500
370 - Interest and Investment Income 1,910,982 3,763,858 3,591,933 1,396,000 1,798,000 381 - Rental Income 116,688 111,946 149,842 230,779 148,816 383 - Reimbursements 455,269 584,664 568,058 152,383 18,136 384 - Other Revenue 25,215 36,238 209,543 67,460 24,060 392 - Proceeds from Sale of Property 944,423 9,746 1,327 1,000 1,000 393 - Loan/Bond Proceeds 178,562 138,127 126,837 5,000 5,000 399 - Transfers In 8,886,673 5,441,907 6,383,746 8,810,852 3,358,629 Revenue Total 52,318,973 47,808,126 50,657,080 60,350,015 61,814,151 Expenditures by Category
40 - Salaries and Wages 13,990,485 13,616,899 14,238,040 15,004,082 14,691,414 41 - Employee Benefits 7,465,419 8,458,454 9,623,693 10,597,549 11,341,065 42 - Professional/Administrative Services 9,041,346 11,859,033 11,925,566 13,699,537 12,827,324 43 - Other Operating Expenses 1,952,203 2,217,282 2,191,733 1,840,576 1,882,649 44 - Materials and Supplies 1,409,785 1,282,203 1,265,033 1,708,098 1,813,700 46 - Interfund/Interdepartmental Charges 786,349 947,072 1,114,668 1,035,133 1,104,283 47 - Asset Acquisition, Improvement, Disposal 3,294,566 4,536,516 3,270,917 40,393,072 2,390,395 48 - Debt Service 1,405,682 1,311,798 1,321,413 2,264,737 2,289,738 49 - Transfers Out 8,886,672 5,441,907 6,383,746 8,811,852 3,372,129 Expenditures Total 48,232,508 49,671,165 51,334,809 95,354,635 51,712,698 Expenditures by Department
10 - City Council 209,697 227,194 178,856 252,450 213,288 11 - City Manager 567,995 535,472 633,498 525,938 508,453 12 - City Clerk 511,112 615,496 748,427 733,895 786,562 13 - City Treasurer 8,268 9,681 10,474 9,990 10,002
14 - City Attorney 330,354 229,817 397,701 305,965 331,349 15 - Finance Department 739,907 1,032,662 1,096,257 1,123,744 1,081,962 16 - Human Resources 749,748 831,985 955,950 979,223 918,270 17 - Non-Departmental 10,946,547 7,697,607 8,803,105 10,771,448 5,678,362 18 - Information Systems 77,892 126,215 58,798 21 (1,231) 19 - Cable Access TV 502,606 555,518 611,267 653,088 629,462 22 - Police Department 10,614,182 12,483,720 12,766,882 13,806,602 13,195,696 23 - Fire Department 6,687,185 6,108,651 6,403,354 6,742,965 6,295,595 34 - Public Works 4,128,470 6,223,825 5,221,588 14,685,463 4,429,433 46 - Community Development 3,887,809 3,427,516 3,083,741 3,770,968 4,280,244 55 - Community Services 1,940,328 2,219,864 2,797,786 2,763,780 2,648,205 64 - Sewer 6,330,406 7,345,942 7,567,125 38,229,096 10,707,045 48,232,508 49,671,165 51,334,809 95,354,635 51,712,698
Net Operating Results 4,086,466 (1,863,039) (677,728) (35,004,620) 10,101,453 41

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
$51,712,698
All Funds Revenue by Category: $61,814,151
All Funds Expenditures by Category:

Property Taxes,
6,771,860 , 11%
Sales and Use Taxes,
12,711,780 , 21%
Utility Users Tax,
2,737,490 , 5%
Franchise Taxes,
844,092 , 1%
Intergovernmental Taxes,
13,808,157 , 22%
Public Safety Charges,
1,962,313 , 3%
Sewer Enterprise
Charges, 12,204,784 ,
20%
Other Revenues,
2,704,567 , 4%
Transfers In, 3,358,629 ,
6%
Other Taxes, 817,140 ,
1%
Permits and Fees,
3,893,338 , 6%
Salaries and Wages,
14,691,414 , 28%
Employee Benefits,
11,341,065 , 22%
Professional/Admin Svcs,
12,827,324 , 25%
Other Operating ,
1,882,649 , 4%
Materials and Supplies,
1,813,700 , 3%
Interdepartmental
Charges, 1,104,283 , 2%
Capital Outlay, 2,390,395
, 5%
Debt Service, 2,289,738 ,
4%
Transfers Out, 3,372,129
, 7%
42

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
All Funds Expenditures by Department: $51,712,698
City Council, 213,288 ,
0%
City Manager, 508,453 ,
1%
City Clerk, 786,562 , 2%
City Treasurer, 10,002 ,
0%
City Attorney, 331,349 ,
1%
Finance Department,
1,081,962 , 2%
Human Resources,
918,270 , 2%
Non-Departmental,
5,678,362 , 11% Information Systems,
(1,231), 0%
Cable Access TV,
629,462 , 1%
Police Department,
13,195,696 , 26%
Fire Department,
6,295,595 , 12%
Public Works, 4,429,433 ,
9%
Community Development,
4,280,244 , 8%
Community Services,
2,648,205 , 5%
Sewer, 10,707,045 , 21%
43

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
Page intentionally blank
44

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
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% 45

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 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 To 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 46

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 160 - Equipment Reserve Fund
Revenue
383 - Reimbursements - - - - 68,747 68,747 68,747 - -100% 392 - Proceeds from Sale of Property - - - - - - - - 0% 399 - Transfers In 85,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 0% Revenue Total: 85,000 150,000 150,000 150,000 218,747 218,747 218,747 150,000 -31% Expenditures
Division: 221 - Police Operations Total: - - 89,819 - 89,819 - -100% Division: 341 - Admin and Engineering Total: - 44,853 7,234 - - - - - 0% Division: 342 - Road Maintenance Total: 39,434 - 150,632 120,000 120,000 - 120,000 120,000 0% Division: 345 - Park Maintenance Total: - 13,099 69,950 80,000 80,000 - 80,000 80,000 0% Division: 461 - Planning Total: - - - - 5,000 - 5,000 5,000 0% Division: 462 - Building Inspection Total: - 47,744 - - - - 0% Division: 551 - Recreation Administration Total: - 23,872 - - - - 0% Expenditure Total: 39,434 57,952 299,432 200,000 294,819 - 294,819 205,000 -30% Fund: 160 - EQUIPMENT RESERVE Net Results 45,566 92,048 (149,432) (50,000) (76,072) 218,747 (76,072) (55,000) Fund Balance, July 1 241,166 286,732 378,780 229,348 229,348 229,348 153,276 Fund Balance, June 30 286,732 378,780 229,348 179,348 153,276 153,276 98,276 Fund: 200 - Gas Tax Fund
Revenue
321 - Intergovernmental Taxes 905,449 1,008,910 1,050,778 1,055,938 1,055,938 781,176 1,055,938 1,087,930 3% 370 - Interest and Investment Income 19,555 66,310 93,339 5,000 5,000 49,719 53,000 40,000 700% 383 - Reimbursements 1,417 3,737 49,432 7,636 7,636 26,318 7,636 7,636 0% Revenue Total: 926,420 1,078,957 1,193,549 1,068,574 1,068,574 857,213 1,116,574 1,135,566 6% Expenditures
Division: 341 - Administration/Engineering Total: 4,889 - - - - - - - 0% Division: 342 - Road Maintenance Total: 518,964 621,769 594,509 2,512,167 2,512,167 525,571 2,512,167 789,184 -69% Expenditure Total: 523,854 621,769 594,509 2,512,167 2,512,167 525,571 2,512,167 789,184 -69% Fund: 200 - Gas Tax Fund Net Results 402,567 457,189 599,041 (1,443,593) (1,443,593) 331,642 (1,395,593) 346,382 Fund Balance, July 1 729,304 1,131,871 1,589,059 2,188,100 2,188,100 2,188,100 792,507 Fund Balance, June 30 1,131,871 1,589,059 2,188,100 744,507 744,507 792,507 1,138,889 Fund: 201 - Restricted Real Estate Maintenance Fund
Revenue
342 - Other Fees 475 - - 3,175 3,175 - 3,175 3,175 0%
381 - Rental Income - - - 36,816 36,816 - 36,816 36,816 0% 384 - Other Revenue - - - - - - - - 0%
Revenue Total: 475 - - 39,991 39,991 - 39,991 39,991 0% Expenditures
Division: 343 - Facility Maintenance Total: 17,110 14,808 17,228 26,000 26,000 11,807 26,000 26,000 0% Expenditure Total: 17,110 14,808 17,228 26,000 26,000 11,807 26,000 26,000 0% Fund: 201 - Restricted RE Maintenance Fund Net Results (16,635) (14,808) (17,228) 13,991 13,991 (11,807) 13,991 13,991 Fund Balance, July 1 164,881 148,246 133,438 116,210 116,210 116,210 130,201 Fund Balance, June 30 148,246 133,438 116,210 130,201 130,201 130,201 144,192 Fund: 203 - Public Safety Augmentation Fund
Revenue
321 - Intergovernmental Taxes 239,924 216,797 233,909 239,584 239,584 196,352 239,584 239,430 0% 370 - Interest and Investment Income 11,244 24,561 9,352 10,000 10,000 273 10,000 1,000 -90% Revenue Total: 251,169 241,358 243,262 249,584 249,584 196,626 249,584 240,430 -4% Expenditures
Division: 221 - Police Operations Total: 187,468 462,287 466,627 613,388 613,388 441,702 441,702 240,441 -61% Expenditure Total: 187,468 462,287 466,627 613,388 613,388 441,702 441,702 240,441 -61% Fund: 203 - Public Safety Augmentation Fund Net Result 63,701 (220,928) (223,365) (363,804) (363,804) (245,077) (192,118) (11) Fund Balance, July 1 517,190 580,891 359,962 136,597 136,597 136,597 (55,521) Fund Balance, June 30 580,891 359,962 136,597 (227,207) (227,207) (55,521) (55,532) Fund: 204 - Police Grants Fund
Revenue
322 - Federal Grants - - - - - - 144,484 100%
323 - State Grants - 252 - - - - 138,136 100%
Revenue Total: - 252 - - - - - 282,620 100%
399 - Transfers In - - - - - - - 0%
Sources Total - 252 - - - - - 282,620 100%
Expenditures
Division: 227 - Police Grants Total: - - - - - 57,455 - 282,619 100% Expenditure Total: - - - - - 57,455 - 282,619 100%
Fund: 204 - Police Grants Net Results - 252 - - - (57,455) - 1 Fund Balance, July 1 68,927 68,927 69,179 69,179 69,179 69,179 69,179 Fund Balance, June 30 68,927 69,179 69,179 69,179 69,179 69,179 69,180 47

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 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 N 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 48

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 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 49

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 216 - Rate Stabilization Fund
Revenue
370 - Interest and Investment Income 4,403 11,685 11,168 - - 5,014 - - 0% 383 - Reimbursements - - - - - - - - 0%
399 - Transfers In - - - - - - - - 0%
Revenue Total: 4,403 11,685 11,168 - - 5,014 - - 0%
Expenditures
Division: 117 - General Government Total: - - - - - 0%
Expenditure Total: - - - - - - - - 0%
Fund: 216 - Rate Stabilization Fund Net Results 4,403 11,685 11,168 - - 5,014 - - Fund Balance, July 1 199,959 204,362 216,047 227,215 227,215 227,215 227,215 Fund Balance, June 30 204,362 216,047 227,215 227,215 227,215 227,215 227,215 Fund: 217 - American Rescue Plan Act Fund
Revenue
322 - Federal Grants 4,071,404 - - - - - - - 0%
Revenue Total: 4,071,404 - - - - - - - 0%
Expenditures
Division: 117 - General Government Total: 4,071,404 - - - - - - - 0% Expenditure Total: 4,071,404 - - - - - - - 0%
Fund: 217 - American Rescue Plan Act Fund Net Results - - - - - - - - Fund Balance, July 1 - - - - - - -
Fund Balance, June 30 - - - - - - -
Fund: 225 - Asset Seizure-Adjudicated Fund
Revenue
351 - Fines and Forfeiture - 226 393 - - - - - 0%
370 - Interest and Investment Income 869 1,626 1,027 - - 466 - - 0% Revenue Total: 869 1,852 1,420 - - 466 - - 0%
Expenditures
Division: 221 - Police Operations Total: 22,348 19,114 - 19,268 19,268 - - 19,268 0% Expenditure Total: 22,348 19,114 - 19,268 19,268 - - 19,268 0% Fund: 225 - Asset Seizure-Adjudicated Fund Net Results (21,479) (17,262) 1,420 (19,268) (19,268) 466 - (19,268) Fund Balance, July 1 57,576 36,097 18,835 20,255 20,255 20,255 20,255 Fund Balance, June 30 36,097 18,835 20,255 987 987 20,255 987 Fund: 226 - CASp Certification and Training Fund
Revenue
342 - Other Fees 7,355 7,535 7,790 - - 7,294 - - 0%
Revenue Total: 7,355 7,535 7,790 - - 7,294 - - 0%
Expenditures
Division: 462 - Building Total: - 1,040 398 - - - - - 0% Expenditure Total: - 1,040 398 - - - - - 0%
Fund: 226 - CASp Certification and Training Fund Net Re 7,355 6,495 7,392 - - 7,294 - - Fund Balance, July 1 35,590 42,945 49,440 56,831 56,831 56,831 56,831 Fund Balance, June 30 42,945 49,440 56,831 56,831 56,831 56,831 56,831 Fund: 275 - Parkland Dedication Fund
Revenue
344 - Impact Fees - - - - - - - - 0%
370 - Interest and Investment Income 766 (290) 6 - - 3 - - 0% 399 - Transfers In 22,294 - - - - - - - 0%
Revenue Total: 23,060 (290) 6 - - 3 - - 0%
Expenditures
Division: 344 - NPDES Storm Drain Total:

Division: 345 - Park Maintenance Total: - - - - - - - - 0% Expenditure Total: - - - - - - - - 0%
Fund: 275 - Parkland Dedication Fund Net Results 23,060 (290) 6 - - 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 50

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 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 51

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 Resul (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 Resu 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 52

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Original
Budget
FY 2025/26
Revised
Budget
FY 2025/26
Actual Thru
Mar-26
FY 2025/26
Projected
Year-end
FY 2026/27
Proposed
Prop to Rev
Percent
Change
Fund: 700 - Pension Fund
Revenue
370 - Interest and Investment Income 820,773 1,264,903 1,264,160 600,000 600,000 669,417 1,200,000 960,000 60% 399 - Transfers In - - - 2,400,000 2,400,000 - 2,400,000 - -100% Revenue Total: 820,773 1,264,903 1,264,160 3,000,000 3,000,000 669,417 3,600,000 960,000 -68% Expense
Division: 115 - Finance Total: 78,164 75,241 71,694 65,000 65,000 53,463 65,000 65,000 0% Division: 117 - General Government Total: - - - - - - - - 0% Sub-Total: 78,164 75,241 71,694 65,000 65,000 53,463 65,000 65,000 0% 499 - Transfers Out 2,160,518 2,231,793 2,334,698 3,235,445 3,235,445 - 3,235,445 868,600 -73% Expense Total: 2,238,682 2,307,034 2,406,392 3,300,445 3,300,445 53,463 3,300,445 933,600 -72% Fund: 700 - Pension Fund Net Results (1,417,910) (1,042,131) (1,142,232) 2,935,000 (300,445) 615,953 299,555 26,400 Fund Balance, July 1 16,045,223 14,627,313 13,585,182 12,442,950 12,442,950 12,442,950 12,742,505 Fund Balance, June 30 14,627,313 13,585,182 12,442,950 15,377,950 12,142,505 12,742,505 12,768,905 53

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-All Funds
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54

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Budgeted Positions BUDGETED POSITIONS Through the budget, the City Council authorizes the City’s hiring of employees to fill positions. Below find a table illustrating the positions included in the FY 2026/27 budget.
55

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

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 56

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 57

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 58

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Labor Allocations
Labor Cost Allocations ($)
59

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Revenue and Expenditure Summaries-Labor Allocations
Labor Cost Allocations (%)
60

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets
Department Budgets
This section contains detailed information for the City’s organizational units, its departments.

The budget summaries illustrate how the City’s various funding sources are allocated to individual departments to fund their specific activities and programs.

The department sections are arranged in the following order:
Elected Officials
oCity Council
oCity Treasurer

Appointed Officials
o
City Manager
o
City Attorney
oCity Clerk
Administration
oFinance
oHuman Resources
Public Safety
oPolice
oFire
Public Works
Community Development
Community Services
General Government
The following information is provided below in each department budget section:
Mission;
Major services and functions;
FY 2026/27 key accomplishments;
FY 2026/27 key priorities and projects;
Significant special projects for FY 2027/28 – FY 2030/31; Major changes in FY 2026/27 budget;
Position summary;
Budget summaries at the department and division levels; and Major non-personnel expense details.
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Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets
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62

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

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

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

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

Goals

1. Safe and Resilient

2. Financially Stable

3. Vibrant and Beautiful

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

FY 2025/26 Key Accomplishments
Recognized numerous individuals, community organizations, and causes for their contributions to Pinole and society, gifting the Key to the City posthumously to honor Robert Walker Jr.'s 45 years of service to the City of Pinole and renaming the Public Works corporation yard to "Robert Walker Jr. Corporation Yard." 63

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Council
Approved a local ballot measure which asked voters whether to establish the office of elected mayor in the June 2026 election

Identified 29 strategic council priorities for FY 25/26, resulting in the completion of key projects such as the Road Maintenance Plan, Public Safety Building roof repair, and compost program
Accepted over $3.5 Million in grants including $1M in One Bay Area Grant (OBAG) funds for pedestrian improvements at the Tennent Av-Bay Trail, $900,000 for EV charging infrastructure and $750,000 to address sea level rise along Pinole's coastline Celebrated Pinole as 1 of 30 cities to earn the Clean CA Designation Approved guidelines for Private Sewer Lateral Program
Approved the renaming of Bayfront Park to Rookoš Park, recognizing cultural and historical significance of the Ohlone in Pinole
Approved the establishment of a new lighting assessment district associated with Appian Village, and revised assessments for the existing Landscape and Lighting District (LLAD). 
Established an Infrastructure and Transportation Ad Hoc Subcommittee and Cannabis Ad Hoc Subcommittee to work on prioritization of capital projects and potential revenue 
Approved the sale of the Post Office
Adopted resolutions taking positions on key policy issues Approved comprehensive updates to Pinole's Zoning Code and Three Corridors Specific Plan that prohibit new fossil-fuel stations in accordance with the City's Climate Action and Adopted ordinances changing City laws on certain key issues, including an ordinance to establish "ICE-Free Zones" adding Chapter 2.68 restricting the use of City-owned or Citycontrolled property for federal civil immigration enforcement activities. Approved a contract for a permanent City Manager
Provided funding and direction on transportation safety capital projects FY 2026/27 Key Priorities and Projects
Create new or updated ordinances to support a safe, healthy, and prosperous community Continue to recognize individuals, organizations, and causes through proclamations and resolutions
Continue to advocate for the City in regional and State policy matters Continue to review and approve City policies and service models that will improve City efficiency and effectiveness
Provide leadership and oversight of the implementation of the Strategic Plan Consider development applications that will improve the community Provide direction and adopt updates to the City General Plan Safety and Health and Environmental Justice elements
Create an updated Long-Term Financial Plan that determines how to address the City’s unfunded liabilities
Establish a process to quickly respond to advocacy opportunities regarding proposed State legislation
Direct staff on the redevelopment of “Community Corner” (lot at the corner of San Pablo Avenue and Tennent)
Review City’s use of its Section 115 Pension Trust
64

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Council
Continue to expand relationships with elected officials in neighboring cities, special districts, and at the State and federal levels
Significant Special Projects for FY 2027/28 through FY 2030/31 Create new or updated ordinances to support a safe, healthy, and prosperous community Major Changes in FY 2026/27 Budget
The City Council adopted a structurally balanced budget for Fiscal Year 2026/27 with a surplus of $221 on June 23, 2026. The budget included $3.4 million in expenditure restructuring and cuts.

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

Fiscal Year (FY) 2026/27 Operating and Capital Budget
CITY COUNCIL BUDGET SUMMARY Department Budgets-City Council FY 2023/24 FY 2024/25 FY 2025/26 FY 2025/26 FY 2026/27 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-26
Revised Budget Proposed
Budget
$ Change % Change

REVENUE / FUNDING SOURCE
General Fund - 100 217,993 169,654 140,559 252,450 213,288 (39,162) -18% Measure S 2014 - 106 9,202 9,202 - - - - 0%
Total 227,194 178,856 140,559 252,450 213,288 (39,162) -18%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages -401 33,883 38,907 31,311 43,050 43,050 - 0% Employee Benefits - 410 49,760 58,269 59,274 61,219 100,483 39,264 39% Total Personnel 83,643 97,176 90,585 104,269 143,533 39,264 27% Services and Supplies
Professional & Administrative Services - 42 142,558 97,354 67,758 167,005 98,305 (68,700) -70% Other Operating Expenses -43 1,632 1,728 1,054 1,375 1,375 - 0% Total Services and Supplies 144,189 99,082 68,812 168,380 99,680 (68,700) -69% Capital Outlay
Asset Acquisition/Improvement - 47 15,000 - - - - - 0%
Total Capital Outlay 15,000 - - - - - 0%
Indirect Cost Allocations
Administrative Credits - 46121 (18,525) (19,821) (22,225) (23,224) (33,070) (9,846) 30% General Liability Insurance - 46201 2,887 2,418 3,388 3,025 3,145 120 4% Total Indirect Cost Allocations (15,638) (17,403) (18,837) (20,199) (29,925) (9,726) 33% Total 227,194 178,856 140,559 252,450 213,288 (39,162) -18%

EXPENDITURES BY PROGRAM
City Council - 110 227,194 178,856 140,559 252,450 213,288 (39,162) -18% Total 227,194 178,856 140,559 252,450 213,288 (39,162) -18% 66

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

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 10,000 $ 10,000
City Council Retreat/Planning Workshop $ 10,000
42201 Office Expense $ 1,200 $ 1,200
4230X Travel and Training $ 64,130 $ 4,130
ABAG Delegate $ 250
CCC Mayor's Conference monthly dinners (24 @ $70) 1,680 East Bay Division meetings (12 @ $50) 600
Mayor travel expenses 600
Other identified City sponsored events 250
Various dinners/award ceremonies 750
42401 Memberships $ 23,485 $ 23,485
ABAG dues $ 5,500
Contra Costa Mayor's Conference membership & exp. 1,400 LAFCO dues 6,300
League of CA Cities 7,685
League of California Cities East Bay Division 400
National League of Cities 1,700
Other Memberships 500
42514 Special Department Expense $ 68,190 $ 59,490
City Council meetings recorded by PCTV $ 56,490
Mayoral Celebration expense 400
Misc. supplies and food for meetings 1,000
Other special department expenses 1,000
West County Mayor's Breakfast meetings 600
Total Professional/Administrative Services $ 98,305
4310X Utilities $ 1,375 $ 1,375
Gas/Electric $ 1,300
Water 75
67

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Council
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68

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

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

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

FY 2025/26 Key Accomplishments
Collaborated with the Finance Director to provide quarterly investment reports to the City Council and to achieve the Investment Policy priorities of safety, liquidity, and yield Collaborated with the Finance Director to ensure that all City funds were received, deposited, disbursed, and invested effectively in accordance with the City’s Investment Policy FY 2026/27 Key Priorities and Projects
Continue to collaborate with the Finance Director on investment management and treasury functions
Major Changes in FY 2026/27 Budget
There are no major changes in the FY 2026/27 budget compared to the FY 2025/26 budget.

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

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

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

REVENUE / FUNDING SOURCE
General Fund - 100 9,681 10,474 6,422 9,990 10,002 12 0% Total 9,681 10,474 6,422 9,990 10,002 12 0%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 3,024 3,010 2,182 3,000 3,000 - 0% Employee Benefits - 410 7,552 7,812 5,227 7,295 7,303 8 0% Total Personnel 10,576 10,822 7,409 10,295 10,303 8 0%
Services and Supplies
Professional & Administrative Services - 42 697 618 863 760 760 - 0% Total Services and Supplies 697 618 863 760 760 - 0%
Indirect Cost Allocations
Admin Credits - 46121 (1,849) (1,181) (2,086) (1,276) (1,280) (4) 0% General Liability Insurance - 46201 257 215 236 211 219 8 4% Total Indirect Cost Allocations (1,592) (966) (1,850) (1,065) (1,061) 4 0% Total 9,681 10,474 6,422 9,990 10,002 12 0%

EXPENDITURES BY PROGRAM
City Treasurer - 113 9,681 10,474 6,422 9,990 10,002 12 0% Total 9,681 10,474 6,422 9,990 10,002 12 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42301 Travel & Training $ 400 $ 400
Misc. training $ 400
42401 Memberships $ 110 $ 110
CSMFO Dues $ 110
42506 Bonds $ 250 $ 250
Bond for City Treasurer position $ 250
Total Professional/Administrative Services $ 760
70

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

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

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

FY 2025/26 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) Supported the City Council in its development of policy on key community issues Supported City departments in the implementation of a number of process improvements and new policies
Worked with local, regional, State, and federal agencies to advance Pinole's interests Created written policies and procedures on numerous administrative matters 71

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- City Manager
Baseline Work (Including Staff-Initiated Special Projects) Complete the transition to an Internal IT Department

Continue developing innovative strategies for communication and engagement 
Complete implementation of City Council FY 25/26 priority: 360 Public Assistance Portal (renamed Citizen Request Portal)

Supported City Council in identifying potential revenue strategies to pursue Completed the set-up of internal IT department operations infrastructure 
Completed a citywide software/IT evaluation and identified several cost-saving opportunities
Completed several network infrastructure improvements in City Hall and Public Safety Built a dynamic Media and Communications Fellowship Program Started implementation of City Council FY 25/26 priority: 360 Public Assistance Portal (renamed Citizen Request Portal)
Conducted a successful Citizens Academy program
Strategic Plan Strategies
Conduct citywide training on the Artificial Intelligence (AI) Policy Complete citywide Windows 11 upgrades
Ensure compliance with SB707 and WCAG 2.1 AA requirements; complete related improvements to improve digital accessibility and civic engagement FY 2026/27 Key Priorities and Projects
Implemented many IT projects, including significantly improving network security Continues to expand communication and engagement with the community through the use of new tools and techniques
Increased engagement with community and civic organizations, neighboring cities, and special districts
72

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- City Manager
Over the years, the City Manager Department has reduced its Professional Services budget across all its divisions due to bringing several services in-house. The Information Technology division budget includes a number of projects identified in the City’s IT Plan, as well as new ongoing operational costs associated with the transition to an internal IT Department and the hiring of an IT Technician. Major work was done to consolidate the City’s IT expenditures into the IT Division budget for more centralized budget management. Complete the 2026/27-2031/32 Information Technology (IT) Plan Strategic Plan Strategies
Complete the Strategic Plan strategy of developing an interagency legislative advocacy program (Goal 4, Strategy 7)
Significant Special Projects for FY 2027/28 through FY 2030/31 Execute communication plans for ballot measure(s) and other key City initiatives Strengthen cybersecurity protections and infrastructure Work with City Council to develop an interagency legislative advocacy program Enhance staff safety by installing security measures in City facilities as part of the City Hall Modernization project (CIP FA1703)
Support emergency preparation by completing the Business Continuity and Disaster Plan, update Crisis Communications Plan and assist the Police Department in equipping the Emergency Operations Center
Support departments with software consulting, procurement, implementation, and training to streamline processes for improved service delivery
Implement Citywide network connectivity improvements
Major Changes in FY 2026/27 Budget
Support Public Works with IT stand-up at new location
73

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- City Manager
Position Summary
Position 2022/23 2023/24 2024/25 2025/26 2026/27
City Manager 1 1 1 1 1
Communications Director 0 0 0 1 1
Information Technology Manager 0 0 0 1 1
Information Systems Technician 0 0 0 0 1
Assistant to the City Manager 1 1 1 0 0
Administrative Assistant 1 0.2 0.2 0 0
Total 3 2.2 2.2 3 4
As part of citywide efforts to manage costs, the IT division identified areas where adjustments would have minimal impact on operations. Professional Services funding was reduced by shifting more software support in-house and pacing the digitization of records. The department is also streamlining telecommunications, consolidating unused or redundant software systems, and discontinuing the mobile app while continuing to support the mobile-friendly website.

Resources will be focused on developing the Council-priority Citizen Request Portal to improve access to services and enhance communication with residents. Reductions in office supplies will result in fewer mass mailings, which staff will address by shifting to enhanced communications through other channels.
74

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

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

REVENUE / FUNDING SOURCE
General Fund - 100 535,472 633,498 446,007 525,938 508,453 (17,485) -3% Total 535,472 633,498 446,007 525,938 508,453 (17,485) -3%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 549,274 529,783 402,389 455,981 501,605 45,624 9% Overtime - 402 4,686 4,242 - - - - 0%
Employee Benefits - 410 202,877 207,127 101,555 145,569 158,075 12,506 8% Total Personnel 756,837 741,152 503,943 601,550 659,680 58,130 9% Services and Supplies
Professional & Administrative Services - 42 85,637 129,353 31,631 95,380 47,875 (47,505) -99% Other operating Expenses - 43 2,224 2,360 1,446 1,675 1,675 - 0% Total Services and Supplies 87,862 131,713 33,077 97,055 49,550 (47,505) -96% Indirect Cost Allocations
Admin Credits - 46121 (351,673) (277,442) (127,112) (205,383) (237,417) (32,034) 13% General Liability Insurance - 46201 42,230 38,075 36,099 32,716 36,640 3,924 11% Total Internal Cost Allocations (309,443) (239,367) (91,013) (172,667) (200,777) (28,110) 14% Capital Outlay
Asset Acquisition/Improvement - 47 216 - - - - - 0%
Total Capital Outlay 216 - - - - - 0%
Total 535,472 633,498 446,007 525,938 508,453 (17,485) -3%

EXPENDITURES BY PROGRAM
City Manager - 111 535,472 633,498 446,007 525,938 508,453 (17,485) -3% Total 535,472 633,498 446,007 525,938 508,453 (17,485) -3%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 40,000 $ 25,600
Communication and Engagement Consulting $ 25,600
42107 Equipment Maintenance $ 100 $ 100
$ 100
75

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Departmnet Budgets-City Manager
42201 Office Expense $ 40,955 $ 9,425
Copier Supplies $ 1,025
Office Supplies 8,000
42203 UPS/FedEx/Misc Shipping 400
4230X Travel and Training $ 7,300 $ 7,000
3CMA Conference $ 500
Mayor's Conference monthly dinners 600
Miscellaneous Meetings 1,700
Other Misc. Training 2,200
League of Cities or other training related travel 2,000 42401 Memberships $ 4,275 $ 3,000
Bay Area News Group Subscription $ 350
CCC Public Managers Association 500
ICMA Membership 2,150
42506 Bonds $ 350 $ 350
Bonds (CM & ACM) $ 350
42514 Special Department Expense $ 2,400 $ 2,400
Flowers for funerals and Special Occations $ 300
Miscellaneous 2,000
Notary Fees and Supplies 100
Total Professional/Administrative Services $ 47,875
4310X Utilities $ 1,675 $ 1,675
43103 Gas/Electric $ 1,500
43102 Water 175
76

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

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

REVENUE / FUNDING SOURCE
General Fund - 100 965,862 951,536 528,992 974,162 1,018,228 44,066 4% Recreation Fund - 209 85,005 113,540 52,069 93,637 66,130 (27,507) -42% Building and Planning Fund - 212 376,581 217,900 100,978 213,810 170,666 (43,145) -25% Sewer Enterprise Fund - 500 106,538 122,813 43,422 116,502 89,551 (26,951) -30% Cable Access TV Fund - 505 84,680 37,960 14,063 36,667 30,139 (6,528) -22% Total 1,618,665 1,443,748 739,523 1,434,779 1,374,713 (60,065) -4%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 - 3,430 117,883 201,362 236,401 35,039 15% Overtime - 402 - - - - - - 0%
Employee Benefits - 410 - 390 30,238 56,575 55,010 (1,565) -3% Total Personnel - 3,820 148,120 257,937 291,411 33,474 11% Services and Supplies
Professional & Administrative Services -
42 762,926 902,739 502,036 954,059 977,456 23,396 2%
Other Operating Expenses - 43 250,896 195,844 96,998 168,618 152,700 (15,918) -10% Total Services and Supplies 1,013,822 1,098,582 599,034 1,122,677 1,130,156 7,478 1% Capital Outlay
Asset Acquisition/Improvement - 47* 576,293 227,954 93,869 196,952 186,002 (10,950) -6% Total Capital Outlay 576,293 227,954 93,869 196,952 186,002 (10,950) -6% Debt Service
Debt Principal - 48101 111,927 126,599 - - - - 0%
Debt Interest - 48102 7,261 2,275 - - - - 0%
Total Debt Service 119,188 128,874 - - - - 0%
Indirect Cost Allocations
Administrative Credits - 46121 - - (136,076) (204,638) (308,482) (103,844) 34% Administrative Debits - 46122 35,577 40,955 36,153 52,149 54,325 2,176 4% General Liability - 46201 - - 10,890 9,722 17,071 7,349 43% Information Systems (IS) Charges - 46124 (1,618,665) (1,441,387) (739,523) (1,434,779) (1,371,713) 63,065 -5% Total Indirect Cost Allocations (1,583,088) (1,400,432) (828,556) (1,577,546) (1,608,799) (31,254) 2% Total 126,215 58,798 12,468 21 (1,231) (1,252) 0%

EXPENDITURES BY PROGRAM
Information Systems - 118 1,625,692 1,371,311 751,991 1,434,779 1,371,713 (63,065) -5% Total 1,625,692 1,371,311 751,991 1,434,779 1,371,713 (63,065) -5% *See CIP
77

Fiscal Year (FY) 2026/27 Operating and Capital Budget
MAJOR NON-PERSONNEL EXPENSE DETAILS Department Budgets-City Manager FY 2025/26 FY 2026/27
42101 Professional Services $ 358,400 $ 102,400
ClientFirst Trackit Support $ 25,000
Ewaste Disposal 2,400
Fiber Evaluation 25,000
Misc. IT Consulting/projects/assessment (carryover) 10,000 Network Infrastructure/upgrades 30,000
Website Improvements and Customer Integration 10,000
42105 Network Maintenance $ 113,548 $ 222,553
Network servers and hardware maintenance, including professional callouts. 5-year Firewall Maintenance for City Hall $ 20,507
5-year Firewall Maintenance for Public Safety 50,370
5-year Firewall Maintenance for WPCP/CY 12,000
CAD/RMS San Pablo 16,000
Cloud Storage for Backups 7,000
Data Backup Protection 60,000
Endpoint Protection for Worstations & Servers 12,500
RAN Cal-ID Contra Costa County 38,115
Website Annual Hosting 6,061
42106 Software Maintenance $ 271,472 $ 352,106
AutoCAD 10,750
BlueBeam Annual Maintenance 1,820
CAD/RMS 20,000
Comms Video Editing Software 1,085
Community Development (TrackIT) Annual 52,073
Critical Reach maintenance 580
Email Spam Filter 10,000
ESRI ArcGIS 30,850
FileOnQ Support & maintenance 4,700
GovInvest Labor Module 10,500
GreenHalo (Waste Tracking) 2,940
Laserfiche Annual Maintenance/License 16,148
Lexipol Daily Training Bulletins 4,244
NeoGov (Applicant Tracking and Onboarding) 16,000
OpenGov 16,000
PACE Scheduling Software 3,200
Public Records Management (GovQA) 6,180
Public Input Engagement Software 17,034
RecDesk Software 5,850
Rental Registry Software- Tolemi 39,780
RS Means Data 2,142
Tyler Incode License & Maintenance 71,000
Versatile Express & Retention Support (Zasio) 4,505
Vigilant Solutions Software 4,725
42107 Equipment Maintenance $ 33,121 $ 43,060
Copier Lease and Maintenance (Xerox) $ 35,000
Mailing System Meter Lease (Pitney Bowes) 2,060
Printer Repair Service 1,000
Stancil Voice Recorder Maintenance 5,000
78

Fiscal Year (FY) 2026/27 Operating and Capital Budget
42203 Shipping and Mailing $ 18,110 $ 8,110 Department Budgets-City Manager Citywide Postage & Shipping $ 6,000
Postage Equipment 2,110
42510 Software Purchase & Subscriptions $ 159,409 $ 249,227 Adobe Acrobat $ 5,000
Agenda Management Software 19,500
AI Solution Citywide 2,000
Axon Body Worn Camera Program 46,300
Axon Fleet In-Car Camera System 47,703
Canva Teams Subscription 1,500
Copware Site License 300
Crossroads (e-cite/analytics) 17,900
Cybersecurity Phishing Simulation and Training 2,400
Docusign Subscription 24,000
IT Opts Management Software 16,000
Livescan maintenance 1,200
Microsoft 365 Subscription 44,228
Microsoft Visio 3,000
Mobile Devise management (MDM) 3,000
Pinole Municode 500
Realquest maintenance 9,000
Transunion 2,100
YouTube Premier subscriptions 336
Zoom Licenses (21 users, 4 webinar) 3,260
Total Professional/Administrative Services $ 977,456
43101 Communications $ 168,618 $ 152,700
AT&T voice service $ 18,000
Verizon cell service 71,400
VOIP Telecom Service 29,000
43105 Cable 2,500
43106 Citywide Internet Services 28,800
43106 Internet service for the Corp Yard 3,000
47102 Computer Equipment $ 196,952 $ 186,002
Conference Room/Lobby Monitors and Computers $ 11,452
City Hall Server Replacement 30,000
Firewall for City Hall 4,750
Firewall for WPCP/CY 2,300
Firewall for Public Safety 9,400
Network Infrastructure Upgrades 30,000
New WIFI AP's for City Hall 3,500
New WIFI Ap's for Senior Center 2,800
New WIFI Ap's for YC/PCTV 1,800
Panic Buttons/Security System 20,000
PC Replacement Equipment Fund 20,000
PC Replacement 25,000
Refresh EOC 25,000

INFORMATION SYSTEMS CHARGES FOR COMMUNICATION & TECHNOLOGY 46124 IS Charges for Communication & Technology $ (1,434,779) $ (1,371,713) Finance [100-115] $ (9,476)
General Government [100-117] (332,465)
Police Services [100-222] (431,911)
Police Dispatch [100-223] (86,825)
Public Works [100-341] (144,513)
Code Enforcement [100-465] (10,038)
Community Services [209-551] (66,130)
Planning [212-461] (6,555)
Development Services [212-462] (164,111)
Sewer WPCP [500-641] (49,079)
Sewer Collection (CY) [500-642] (40,472)
PCTV [505-119] (30,139)
79

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

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

Major Services and Functions
PCTV operates the City’s public, educational, and governmental (PEG) cable television program, which involves broadcasting the City’s public meetings and recording, producing, and broadcasting a limited number of significant community events on the local television channels dedicated by City’s franchise cable television providers: Comcast (channels 26 and 28) and AT&T Uverse (channel 99 submenu Pinole Community TV).

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

PCTV provides high quality audio, visual, and production services to City departments. PCTV frequently works with the Communications Director on city-wide communications-related services and projects.

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

As part of a renewed department strategy, PCTV is evolving into a dynamic hub for local media, civic engagement, and community connection. Expanding beyond traditional government broadcasts, PCTV will provide a diverse range of services, including local news coverage, community-driven content, and public access programming. By integrating professional video production, digital media resources, and workforce development opportunities, PCTV will support local businesses, organizations, and residents in sharing their stories and staying informed.

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

FY 2025/26 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) 80

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Manager
•Developed the PCTV Strategy using in-house staff; continues to execute its renewed strategy •Completed another full year of The Beat of Pinole a Mayoral update broadcast and continued production of monthly episodes.
•Managed the resources to facilitate the Movies in the Park. •Completed E-waste disposal of obsolete tools.
•Covered and broadcasted the City’s Fourth of July Celebration, Tree Lighting ceremony, and The Pinole Classic Car Show.

Strategic Plan Strategies
Continues to support and enhance the Communication and Engagement Plan. •Covered and broadcasted several community events and local news, including Amber Schwartz’ 45th Birthday, the Wall of Fame Awards Dinner, and Pinole Valley High School’s homecoming football game. •Supported the Media and Communications Fellows with specialized media and video production training
•Built and implemented the PCTV Dashboard available on the City’s website •Installed new screen and click-to-share system in the council chambers FY 2026/27 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) Maintain PCTV’s on air status and coverage of Pinole Government meetings. Hire and train on-call cable technicians.

Continue to replace obsolete equipment and dispose of e-waste 
Evaluate the PCTV Strategy and existing operations to develop a robust business plan to increase revenues

Ensure accessibility compliance for both cable and web streaming content according to SB707 and WCAG 2.1 AA.

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

Significant Special Projects for FY 2027/28 through FY 2030/31 oIdentify strategies for fiscally sustainable programs and funding oEnhance access to community media and local government Continue to execute the PCTV Strategy, which will include:
oCommunity-focused service delivery model
oIncreased sponsorship and fundraising efforts
oFoster workforce development through its volunteer programs 81

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Manager
Position Summary
Position 2022/23 2023/24 2024/25 2025/26 2026/27
Cable Access Coordinator 1 1 1 1 1
Cable Access Technician 1 1 1 1 1
Cable Equipment Operators, PT/Temp 0.75 0.75 0.75 0.75 0.75 Total 2.75 2.75 2.75 2.75 2.75
Major Changes in FY 2026/27 Budget
To meet these expectations, PCTV continues to expand the reach and quality of its services, including distribution to internet streaming platforms such as Apple TV, and enhancing HD production capabilities through ongoing implementation of its equipment plan.

PCTV’s FY 26/27 budget shows approximately 6% in cost reductions in areas of part-time staffing, travel and training, special department expenses and equipment maintenance. Operating with a leaner budget will challenge staff to explore more streamlined processes using alternative equipment and technology.

Lastly, recent changes to legal requirements such as SB 707 and WCAG accessibility standards have prompted staff to assess potential solutions and associated costs to enhance accessibility. These anticipated expenses are reflected in the FY 26/27 budget.

Public support for PCTV services remains strong. In the 2024 PCTV Community Survey, 96% of the 171 respondents rated preserving funding to maintain PCTV services as "Important" to "Vitally Important," with 40% identifying it as "Vitally Important." This feedback underscores the community's strong commitment to maintaining accessible, high-quality government and community programming.

Over the past three years, PCTV has successfully replaced several obsolete systems and pieces of equipment as part of its long-term modernization effort. Despite that progress, the growing need to upgrade additional high-cost equipment that has exceeded its useful life continues to shape PCTV's FY2026/27 budget planning. PCTV relies on PEG fee funds for equipment replacement. These funds, generated through cable franchise fees, are restricted Public, Educational, and Governmental accessrelated equipment and capital expenses.

PCTV's revenue outlook for FY 2026/27 reflects continued decreases in cable franchise tax revenues due to an industrywide trend driven by cord-cutting and declines in traditional cable subscriptions. This fiscal year, PCTV is returning to an internal pricing service model for AV and video production services provided to City departments. This structure will improve transparency and maintain consistent cost-recovery practices. PCTV has also updated its free-for-service agreement template to better support future external clients and partnerships.
82

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

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

REVENUE / FUNDING SOURCE
Cable Access Television Fund - 505 555,518 611,267 430,955 653,088 629,461 (23,627) -4% Total 555,518 611,267 430,955 653,088 629,461 (23,627) -4%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages -401 233,840 223,413 181,481 247,964 238,277 (9,687) -4% Overtime - 402 1,255 1,392 2,168 4,044 4,085 41 1%
Employee Benefits - 410 184,493 212,408 177,586 239,500 258,926 19,426 8% Total Personnel 419,589 437,213 361,235 491,508 501,288 9,780 2% Services and Supplies
Professional & Administrative Services - 42 4,724 8,963 17,825 40,451 20,999 (19,451) -93% Other Operating Expenses - 43 6,727 11,428 11,219 6,818 12,715 5,897 46% Materials & Supplies - 44 - - 84 350 350 - 0%
Total Services and Supplies 11,451 20,391 29,128 47,618 34,065 (13,554) -40% Capital Outlay
Asset Acquisition/Improvement - 47 2,075 97,612 1,375 49,355 34,800 (14,555) -42% Total Capital Outlay 2,075 97,612 1,375 49,355 34,800 (14,555) -42% Indirect Cost Allocations
Admin Credits - 46121 (157,411) - - - (5,280) (5,280) 0% Admin Debits - 46122 176,869 - 6,804 10,232 15,424 5,192 34% IS Charges - 46124 84,680 37,960 14,063 36,667 30,139 (6,528) -22% Legal Charges - 46126 - - - - - - 0%
General Liability Insurance -46201 18,266 18,091 18,351 17,708 19,026 1,318 7% Total Indirect Cost Allocations 122,404 56,050 39,217 64,607 59,309 (5,298) -9% Total 555,518 611,267 430,955 653,088 629,461 (23,627) -4%

EXPENDITURES BY PROGRAM
Cable Access Television 555,518 611,267 430,955 653,088 629,461 (23,627) -4% Total 555,518 611,267 430,955 653,088 629,461 (23,627) -4% [1] PEG funded

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 12,000 $ -
PCTV tech Strategies and Development $ -
42106 Software Maintenance $ 5,940 $ 5,940
Telvue subscription $ 5,940
83

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Manager
42107 Equipment Maintenance $ 3,516 $ 700
Equipment repair parts $ 700
42108 Maintenance Structure/Imp $ 2,721 $ 3,900
Cleaning supplies $ 500
Elevator maintenance 2,600
HVAC maintenance 800
42201 Office Expense $ 520 $ 1,320
Drinking Water $ 500
Office supplies/expense 520
Water Cooler 300
4230X Travel and Training $ 6,373 $ 373
Other Travel and Training $ 373
42514 Special Department Expense $ 9,380 $ 8,766
Closed Captioning $ 3,575
Misc. specialized supplies 1,191
WCAG and SB707 expenses 4,000
Total Professional/Administrative Services $ 20,999
4310X Utilities $ 5,517 $ 12,715
43103 Gas and Electric $ 10,000
43102 Water 515
43105 Cable 2,200
43201 Property Taxes $ 1,301 $ -
$ -
44301 Fuel $ 350 $ 350
47101 Equipment $47,350 $ 34,800
Mobile live broadcast system updates $ 15,800
Replace and pdate 2 high end 4K cameras 9,000
Studio Control room updates 5,000
Update field audio mixer 5,000
47103 Furniture $2,005 $ -
Office desk chairs $ -
Studio furniture -
84

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

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

Major Services and Functions
The City Attorney is the Chief Legal Officer for the City. The City Attorney provides legal advice to the City Council, City officials, and staff. The City Attorney prepares and reviews ordinances, resolutions, and contracts for City Council consideration, and represents the City in legal actions, both affirmative claims and defense of claims brought against the City. The City Attorney plays a key role in risk management for the City of Pinole advising on legal compliance and best practices to limit liability for the City. The City Attorney prepares legal opinions at the request of the City Council and staff as needed and advises on all legal issues related to the City. The City Attorney is a strategic advisor to the City Council and staff assisting in the implementation and execution of the City’s goals and objectives.

FY 2025/26 Key Accomplishments
Advised the City on legal process, special legislation and requirements for sales tax ballot measure and successful passage and implementation of Measure I. Assisted in preparation of ordinances, Zoning Code updates and resolutions to implement Provided legal assistance and advice in labor negotiations, grievances, employment, benefits, and HR related issues, and onboarding of new City Manager. Assist with the negotiation of solid waste Franchise Agreement and related Prop 218 Managed and coordinated City defense, and affirmative litigation, to advance claims resolution, settlement and final judgment.
Provide legal advice and representation to the City on development projects including multi- Advised City on code enforcement actions and abatement warrants. Provide training on ethics, conflicts of interest and election related issues to the City FY 2026/27 Special Projects

Advise City Manager and City Council on options for City revenue measures. Provide legal assistance and advice in labor negotiations, grievances, personnel issues, employee benefits, and HR related issues, as well as liability avoidance management Provide legal advice and representation to the City on development projects including multifamily housing developments, Pinole Shores II, and the sale of former RDA properties. Provide legal advice and counsel on sale of real property assets for the City. Advise on code enforcement processes and procedures.
Advise the City Council and staff on City Manager transition and hire of permanent City Engage in proactive and informal dispute resolution processes to resolve claims. 85

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-City Attorney
Provide training on ethics, conflicts of interest and election related issues to the City Significant Special Projects for FY 2027/28 through FY 2030/31 Continue to update the Pinole Municipal Code to comply with evolving legal requirements, best practices, and City Council directives.
Provided advice and counsel regarding compliance with new State laws to facilitate the development of housing, and assist the City with completion of the updated Housing Element.

Major Changes in FY 2026/27 Budget
Anticipating the amount of legal services needed by the City in any given year is difficult. The rates for City Attorney legal services are as set forth in the contract approved by the City Council on March 5, 2024. Some legal costs incurred by the City are reimbursed to the General Fund and are not reflected in the proposed budget. Those include, but are not limited to, code enforcement, development projects and property dispositions, and successful defense of claims that have prevailing party attorney fee provisions. These reimbursements will help offset the actual cost of legal services for the City.

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

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

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

REVENUE / FUNDING SOURCE
General Fund - 100 229,817 397,701 375,112 305,965 331,349 25,384 8% Total 229,817 397,701 375,112 305,965 331,349 25,384 8%

EXPENDITURES BY CATEGORY
Legal Services
Attorney Services - 42102 662,442 612,278 562,484 598,565 579,529 (19,036) -3% Total Legal Services 662,442 612,278 562,484 598,565 579,529 (19,036) -3% Indirect Cost Allocations
Administrative Credits - 46121 (432,626) (214,577) (187,371) (292,600) (248,180) 44,420 -18% Total Indirect Cost Allocations (432,626) (214,577) (187,371) (292,600) (248,180) 44,420 -18% Total 229,817 397,701 375,112 305,965 331,349 25,384 8%

EXPENDITURES BY PROGRAM
City Attorney - 114 229,817 397,701 375,112 305,965 331,349 25,384 8% Total 229,817 397,701 375,112 305,965 331,349 25,384 8%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42102 Attorney Services - General Fund $ 598,565 $ 579,529 General legal services for FY 2026/27 $616,520
87

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- City Attorney
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88

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

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

Major Services and Functions
The City Clerk is an appointed officer by the City Council and is responsible for preparing agenda packets, producing the official records of Council decisions, maximizing public access to municipal government, ensuring transparency to the public, and is the official custodian of the records of the City. The City Clerk serves as the Elections Official of the City and conducts all City elections; acts as a Compliance Officer for federal, state, and local statutes including the Political Reform Act, the Brown Act, and the Public Records Act. Some specific functions of the City Clerk’s office include the following:
Provide accurate and timely minutes for the City Council and Finance Subcommittee City Council and Finance Sub-Committee agenda packet management Serve as Elections Official and conduct all City elections in compliance with the CA Elections Code Coordinate Citywide Records Management Program and conduct semi-annual audit Streamline the paperless filing and electronic submission of Form 700 for FPPC filers Administration of the City’s Public Records Act Program Codification of Pinole municipal code
Provide excellent customer service to members of the community & staff FY 2025/26 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) ●Implemented online filing system for financial disclosure forms required by the FPPC (Campaign and Code-Designated Filers)
●Improved recruitment tools for Boards & Commissions
●Created and delivered training program for Commission staff liaisons and Commissioners ●Implemented new City-wide Retention Schedule and worked with all departments to improve records practices ●Facilitated a citywide records management event focused on organizing files and destruction of outdated records in ●
Updated City Clerk Department administrative policies and procedures ●Oversaw and facilitated response to city-wide public records requests ●
Conducted recruitment process for various City advisory commissions and regional bodies ●Maintained the City Council legislative record including processing of 99 resolutions, 6 ordinances and 59 proclamations FY 2026/27 Key Priorities and Projects
Improve citywide electronic records management
Work with IT to improve model used for internal staff shared records, Intranet pages, and implement new model citywide Develop and provide ongoing training to staff on all records management policies and tools Significant Special Projects for FY 2027/28 through FY 2030/31 Improve City-wide Records Management Program by working with departments to assess needs, digitize records, and improve retention and destruction practices
89

Fiscal Year (FY) Operating and Capital Budget
Department Budgets-City Clerk
Position 2022/23 2023/24 2024/25 2025/26 2026/27
City Clerk 1 1 1 1 1
Deputy City Clerk 1 1 1 1 1
Administrative Assistant 1 1 1 1 1
Total 3 3 3 3 3
Position Summary
Major Changes in FY 2026/27 Budget
The City Clerk budget for FY 2026/27 does not include any significant changes relative to the FY 2025/26 budget. 90

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

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

REVENUE / FUNDING SOURCE
General Fund - 100 615,496 748,427 575,179 733,545 786,562 53,017 7% Total 615,496 748,427 575,179 733,545 786,562 53,017 7%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 388,219 416,966 312,174 409,363 419,810 10,447 2% Employee Benefits- 410 174,302 208,180 177,815 209,258 294,835 85,577 29% Total Personnel 562,521 625,145 489,989 618,621 714,645 96,024 13% Services and Supplies
Professional &Administrative Services - 42 45,736 92,346 52,589 84,560 39,295 (45,265) -115% Other Operating Expenses - 43 2,415 2,561 1,567 1,600 1,950 350 18% Total Services and Supplies 48,151 94,907 54,156 86,160 41,245 (44,915) -109% Capital Outlay
Asset Acquisition/Improvement - 47 15,627 - - - - - 0%
Total Capital Outlay 15,627 - - - - - 0%
Indirect Cost Allocations
Admin Credits - 46121 (40,999) - - - - - 0%
Admin Debits - 46122 - - - - - - 0%
General Liability Insurance - 46201 30,194 28,375 31,035 28,764 30,672 1,908 6% Total Internal Cost Allocations (10,804) 28,375 31,035 28,764 30,672 1,908 6% Total 615,496 748,427 575,179 733,545 786,562 53,017 7%

EXPENDITURES BY PROGRAM
City Clerk - 112 615,496 748,427 575,179 733,545 786,562 53,017 7% Total 615,496 748,427 575,179 733,545 786,562 53,017 7% 91

Fiscal Year (FY) 2026/27 Operating and Capital Budget
MAJOR NON-PERSONNEL EXPENSE DETAILS Department Budgets-City Clerk FY 2025/26 FY 2026/27
42101 Professional Services $ 40,350 $ 12,000
Citywide historical records project support $ 2,950
Netfile- Campaign Filling & Commission Support 7,050
Pinole Municipal Code codification and update 2,000
42201 Office Expense $ 1,600 $ 1,600
Misc. office expenses & proclamations and certificates $1,600 4230X Travel and Training $ 12,725 $ -
CCAC Annual Conference (2) $ -
City Clerk's New Law/Election Seminar/Misc. Training (2) - IIMC Annual Conference -
Regional Trainings (CCAC) (4) -
Technical Training for Clerks -
42302 Travel expense/Mileage -
42303 Meal allowance -
42401 Memberships $ 1,210 $ 520
CCAC Dues (2) $ 520
42506 Bonds $ 175 $ 175
42514 Special Department Expense $ 28,500 $ 25,000
Boards & Commissions Recognition Event $ -
Election 22,500
Public Notices 2,500
Total Professional/Administrative Services $ 39,295
4310X Utilities $ 1,950 $ 1,950
Gas/Electric $ 1,800
Water 150
92

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

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

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

FY 2025/26 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) 
Adopted annual budget by June 30th
Coordinated formal dissolution of the Successor Agency and closed the Fund Received California Society of Municipal Finance Officers Budget Excellence Award Received Government Finance Officers Association Excellence in Financial Reporting Award 
Received an unqualified opinion for annual financial statements Developed and published the financial transparency dashboard Coordinated selection of a consultant to conduct polling for potential ballot measures and presenting results
Completed the draft comprehensive accounting manual
Strategic Plan Strategies
Assisted with identifying and analyzing potential revenue generating opportunities FY 2026/27 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) Implement automated accounts payable process
Strategic Plan Strategies
Assist with developing a long-term approach to funding infrastructure improvements 93

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Finance
Position 2022/23 2023/24 2024/25 2025/26 2026/27
Finance Director 1 1 1 1 1
Accountant 1 1 1 1 1
Accounting Specialist 1 1 1 1 1
Accounting Technician, PT 0.48 0 0 0 0
Administrative Assistant 0 0.75 0.75 1 1
Total 3.48 3.75 3.75 4 4
Significant Special Projects for FY 2027/28 through FY 2030/31 Continue implementing long-term fiscal sustainability measures Major Changes in FY 2026/27 Budget
There are no major changes for FY 2026/27
Position Summary
94

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

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

REVENUE / FUNDING SOURCE
General Fund - 100 956,068 1,023,243 831,251 1,053,844 1,012,062 (41,782) -4% Measure S 2006 - 105 377 60 5,869 2,450 2,450 - 0%
Measure S 2014 - 106 977 1,260 6,463 2,450 2,450 - 0%
Measure S 2014 - 107 - - 900 - - - 0%
Pension Fund - 700 75,241 71,694 53,463 65,000 65,000 - 0% Total 1,032,662 1,096,257 897,946 1,123,744 1,081,962 (41,782) -4%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 465,866 517,235 464,200 593,278 626,834 33,556 5% Overtime - 402 1,062 - 1,212 2,500 2,652 152 6%
Employee Benefits - 410 189,256 228,911 271,559 345,337 390,025 44,688 11% Total Personnel 656,184 746,147 736,970 941,115 1,019,511 78,396 8% Services and Supplies
Professional & Administrative Services - 42 343,209 297,813 205,576 256,695 177,525 (79,170) -45% Other Operating Expenses - 43 6,091 6,462 3,959 5,500 6,050 550 9% Total Services and Supplies 349,300 304,275 209,535 262,195 183,575 (78,620) -43% Capital Outlay
Asset Acquisition/Improvement - 47 487 - - - - - 0%
Total Capital Outlay 487 - - - - - 0%
Indirect Cost Allocations
Admin Credits - 46121 (180,003) (131,130) (106,808) (139,450) (185,579) (46,129) 25% Admin Debits - 46122 126,931 121,545 - - - - 0%
Information Systems (IS) Charges - 46124 30,764 16,279 7,296 9,033 9,476 443 5% Legal Charges - 46126 12,854 4,581 6,380 10,000 10,000 - 0% Insurance General Liability - 46201 36,144 34,560 43,673 40,851 44,979 4,128 9% Total Indirect Cost Allocations 26,691 45,835 (49,460) (79,566) (121,124) (41,558) 34% Total 1,032,662 1,096,257 897,046 1,123,744 1,081,962 (41,782) -4%

EXPENDITURES BY PROGRAM
Finance - 115 1,032,662 1,096,257 897,046 1,123,744 1,081,962 (41,782) -4% Total 1,032,662 1,096,257 897,046 1,123,744 1,081,962 (41,782) -4%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 138,505 $ 75,805
Auditing services $ 45,000
Brinks Armored Car service 4,200
CA Municipal Statistics (ACFR schedule) 500
GASB 68 PERS Reports 1,750
HDL Property Tax Analysis 9,350
HDL Sales Tax Analysis 7,500
OPEB Valuation Report 2,000
Preparation of State Controller's reports 5,505
95

Fiscal Year (FY) 2026/27 Operating and Capital Budget
42201 Office Expense $ 7,580 $ 8,505 Department Budgets-Finance Check stock $ 2,200
Miscellaneous office expenses 2,500
Paper folding machine for mass mailing 800
Printing services 1,680
Year-end tax forms 1,325
42203 Shipping & Mailing $ 5,000 $ -
Mass mailing $ -
4230x Travel and Training $ 2,100 $ -
Staff training $ -
-
42401 Memberships $ 710 $ 415
CMTA dues $ -
CSMFO dues 225
GFOA dues 190
42501 Bank Fees $ 20,000 $ 20,000
Mechanics Bank and Bank of the West fees $ 20,000
42506 Admin Exp/Bonds $ 250 $ 250
Bonds $ 250
42510 Software Subscription $ 11,995 $ 1,995
GovInvest labor module $ -
Long-term financial forecast model 1,995
42514 Special Department Expense $ 655 $ 655
GFOA ACFR review and certification $ 505
CSMFO budget review and award 150
Total Professional/Administrative Services $ 107,625
4310X Utilities $ 5,500 $ 6,050
43102 Water $ 550
43103 Electricity & Power 5,500
MEASURE S - 2006 FUND - 105
42101 Professional Services $ 2,450 $ 2,450
Measure S Audit (105) $ 1,200
Sales Tax Analysis 1,250
MEASURE S - 2014 FUND - 106
42101 Professional Services $ 2,450 $ 2,450
Measure S Audit (106) $ 1,200
Sales Tax Analysis 1,250
PENSION FUND - 700
42501 Bank Fees $ 65,000 $ 65,000
Bank fees $ 65,000
96

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

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

Major Services and Functions
• Human Resources Administration and Risk Management– Provides support and strategic planning services to employees and departments in the development of organizational objectives; provides interpretation of City and department policies; reviews and evaluates work methods and procedures for improving organizational performance, enhancing services, and meeting goals.

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

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Human Resources
FY 2025/26 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) 
Conducted approximately 33 recruitments – 15% increase from FY 2024/25; reviewed over 1450 applications – 70% increase from FY 2024/25.
Conducted three (3) classification studies through job analysis. Updated/Created seven (7) classification specifications. Facilitated the executive search recruitment efforts and onboarding for the City Manager. Facilitated six (6) workplace investigations.

Initiated labor negotiations for successor memorandums of understanding for two bargaining units and continued negotiations for one bargaining unit. 
Implemented an online new employee orientation/onboarding platform. Updated Proper Utilization of Independent Contractors Administrative Policy. Planned, coordinated, and facilitated numerous events for the City’s Public Service Employee Recognition Week.
Planned, coordinated, and facilitated numerous wellness events and workshops for City staff. Onboarded and trained new Human Resources Technician.

Strategic Plan Strategies
Continued implementation of the City’s Employee Talent Management Plan in accordance with the City’s Strategic Plan.

Implement successor memorandums of understanding for three bargaining units and one unrepresented employee group.
Digitize all personnel, benefits, workers’ compensation files. Implement “stay” interviews with annual performance evaluation process.

FY 2026/27 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) Examine performance appraisal framework and goal planning for professional development. Implement outreach effort to increase employee knowledge of benefit offerings and value. Develop safety emergency action plans for identified workplace risks. Review OPEB obligations and alternatives to support the City’s fiscal sustainability. Continue to perform a comprehensive review and updating of key City personnel rules and policies to ensure compliance with MOU provisions, state and federal legislation, and conduct meet and confer sessions with the employee bargaining units as required.

Strategic Plan Strategies
Implement the recommendations of the Communication and Engagement Plan relative to employees.
98

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Human Resources
Position 2022/23 2023/24 2024/25 2025/26 2026/27
Human Resources Director 1 1 1 1 1
Human Resources Analyst 1 1 1 1 1
Human Resources Technician 1 1 1 0 1
Human Resources Specialist 0 0 0 1 0
Administrative Assistant 0 0.05 0.05 0 0
Total 3 3.05 3.05 3 3
Significant Special Projects for FY 2027/28 through FY 2030/31 
Human Resources will implement the Employee Talent Management Plan to attract and retain high-quality employees and develop their skills.

In partnership with the City Manager’s Office, Human Resources will develop and implement a Cultural and Leadership Initiative.

Position Summary
Major Changes in FY 2026/27 Budget
The Human Resources Department budget for FY 2026/27 does not include any significant changes relative to the FY 2025/26 budget.
99

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

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

REVENUE / FUNDING SOURCE
General Fund - 100 831,985 955,950 712,350 979,223 918,270 (60,953) -7% Total 831,985 955,950 712,350 979,223 918,270 (60,953) -7%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 434,041 461,024 358,416 468,716 477,530 8,814 2% Overtime - 402 552 527 - 500 500 - 0%
Employee Benefits - 410 210,646 246,063 192,783 268,676 259,159 (9,517) -4% Total Personnel 645,239 707,614 551,199 737,892 737,189 (703) 0% Services and Supplies
Professional & Administrative Services - 42 169,576 247,713 125,746 214,145 152,572 (61,573) -40% Other Operating Expenses - 43 1,800 1,910 1,447 1,750 1,750 - 0% Total Services and Supplies 171,375 249,624 127,194 215,895 154,322 (61,573) -40% Capital Outlay
Asset Acquisition/Improvement - 47 317 728 - - - - 0%
Total Capital Outlay 317 728 - - - - 0%
Indirect Cost Allocations
Administrative Credits - 46121 (61,330) (69,519) (54,943) (77,028) (77,110) (82) 0% Administrative Debits - 46122 8,462 8,103 - - - - 0%
Legal Charges - 46126 32,879 27,650 53,269 30,000 30,000 - 0% General Liability Insurance - 46201 35,043 31,751 35,632 72,464 73,869 1,405 2% Total Indirect Cost Allocations 15,055 (2,016) 33,957 25,436 26,759 1,323 5% Total 831,985 955,950 712,350 979,223 918,270 (60,953) -7%

EXPENDITURES BY PROGRAM
Human Resources - 116 831,985 955,950 712,350 979,223 918,270 (60,953) -7% Total 831,985 955,950 712,350 979,223 918,270 (60,953) -7% 100

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

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 96,420 $ 89,472
Affordable Care Act Reporting to IRS $ 3,000
Annual Performance Evaluations (CM) 8,000
Bilingual Evaluation/Testing 1,000
Contingencies - Employee Benefits 3,000
Document Shredding 1,000
Drug Screening/Fit for Duty/DOT Exams 8,488
Employee Benefits Broker 25,000
HRA (Retiree Medical) Admin Fees 1,000
Labor negotiator (IEDA) 27,584
Pre-employ Backgrounds/Degree & License Verify 2,000
Random Drug Testing - DOT 6,400
Section 125 FSA/DCAP & Commuter Admin Fees 3,000
42102 Attorney Services $ 10,000 $ 30,000
Burke, Williams, Sorensen (ERMA) $ 20,000
Employment Law Advisement (LCW) 5,000
Tax and Employee Benefit Advisement 5,000
42110 Fingerprinting $ 3,000 $ 3,000
Fingerprinting/DOJ/FBI $ 3,000
42201 Office Expense $ 1,000 $ 1,000
Miscellaneous Office Supplies $1,000
4230X Travel and Training $ 34,135 $ 1,200
Citywide EAP Workshops (2) $ -
Citywide Professional Development (2) 0
Contingencies - Citywide Training (2) 0
Executive Team Development/Retreat 0
HR Staff Professional Development 0
Leadership Academy 0
Mileage: NorCal, MMANC, CalPELRA (2), LCW (4) 1,000
Meal Allowance: NorCal, MMANC, CalPELRA (2), LCW (4) 200 42401 Memberships $ 700 $ 2,200
CalPELRA $ 1,500
MMANC 200
SHRM 500
42504 Recruitment Cost $ 26,815 $ 13,500
Recruitment Advertising $ 3,000
Recruitment Exams/Testing 10,500
42506 Bond $ 200 $ 200
Bond $ 200
42510 Software Purchases $ 12,000 $ 12,000
Compensation Survey & Analysis Software GovInvest $ 12,000 101

Fiscal Year (FY) 2026/27 Operating and Capital Budget
42514 Special Department Expense $ 29,875 $ Department Budgets-Human Resources - Annual Public Service Employee Appreciation $ -
Condolence Flowers/Donations (20) -
Employee Polos (110) -
Employee Wellness/Safety Fair/BBQ -
MPA Wellness Premium -
Quarterly Employee Engagement Events (4) -
Years of Service Plaques -
Total Professional/Administrative Services $ 140,572
4310X Utilities $ 1,750 $ 1,750
43103 Gas/Electric $ 1,600
43102 Water 150
102

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Police
POLICE
The Police Department is comprised of the following divisions (referred to as “bureaus”):
•Operations
•Support Services
Mission
The Pinole Police Department is committed to ensuring a safe community by providing exemplary law enforcement service while engaging our citizens with Honor, Integrity, Professionalism, and Respect.

Major Services and Functions
Police Operations include the Patrol Division, the Criminal Investigations Division, and specialty units such as the Traffic Unit, K9 Unit, UAS (drone) Unit, and Crime Scene Investigation.
•Support Services provides administrative and operational support, including the Records Unit, Community Services Unit, Property and Evidence Unit, Training, and fleet and equipment maintenance.
•The West Bay Communications Center (WBCC) offers police dispatch services for the Cities of Pinole, Hercules, and San Pablo. These cities share dispatch costs based on a usage-based cost allocation formula. The dispatch center is housed in the Pinole Police Department, and dispatch staff are employees of the City of Pinole.

FY 2025/26 Key Accomplishments
Baseline Work (Including Staff-Initiated Special Projects) Expanded the department’s in-house training instructor cadre, increasing training availability while reducing reliance on outside vendors and lowering POST training costs. Ongoing participation in regional public safety coordination efforts with neighboring jurisdictions and Contra Costa County agencies.
Enhanced the department’s drone program with the purchase of two indoor drones. Added AXON fleet cameras to all patrol vehicles for increased transparency. Brought the Community of Pinole innovative and progressive engagement opportunities.
Continued our community outreach efforts with a special Halloween-themed event, which was our largest and best attended to date, and Project HOPE-Homeless Intervention.
Reimplemented the Traffic Officer special assignment.
103

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Police
Contracted with Contra Costa County’s Coordinated Outreach Referral and Engagement (CORE) services for field outreach for housing and connection to community resources.
Improve retention and recruitment efforts to attract and retain the new generational workforce.
Maintain an ongoing contract with CORE to ensure our unsheltered population has access to community-based resources and referrals.
Expand the UAS (drone) program to enhance our abilities to provide the community of Pinole with effective and efficient police services.
Seek alternate funding to replace end-of-life mobile and portable radios.

FY 2026/27 Key Priorities and Projects
Baseline Work (Including Staff-Initiated Special Projects) 
Continue to enhance training capacity to meet the industry’s best standards. Modify Police Department fees to align with industry standards. Prioritize applications for grant funding opportunities to supplement the operating budget for equipment, training, and personnel costs.
Organize and manage three grants awarded in FY 25-26 that focused on traffic safety, marijuana impairment, and firearms safety.
Review and analyze the implementation of law enforcement technologies for efficient and effective operations, including data collection/analysis and crime prevention.

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

Significant Special Projects for FY 2027/28 through FY 2030/31 Prioritize effective organizational wellness programs to improve the quality of life for employees while strengthening the relationship with the community through exemplary law enforcement service.
Implement police reform measures as required by legislation. Further implement Next Gen 911 in coordination with the California Office of Emergency Services (CalOES).
Complete the second phase of the facility rehabilitation of the Public Safety Building. 104

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Police
Position 2022/23 2023/24 2024/25 2025/26 2026/27
Police Chief 1 1 1 1 1
Police Commander 2 2 2 2 2
Police Sergeant 7 7 6 6 6
Police Officer 20 20 20 20 19
Administrative Assistant 1 1 1 1 1
Community Safety Specialist 1 1 1 1 1
Community Services Officer 2 2 2 2 1
Crossing Guards, part-time/temporary 0.25 0.25 0.25 0.25 0.25 Dispatcher 10 10 10 10 10
Lead Dispatcher 2 2 2 2 2
Police Property Specialist 1 1 1 1 1
Police Records Specialist 2 2 2 2 1
Total 49.25 49.25 48.25 48.25 45.25
Major Changes in FY 2026/27 Budget
Position Summary
Three full-time positions will be frozen in the FY 2026/27 budget (position numbers are reflected below):
One Police Officer full-time position
One Community Service Officer full-time position
One Police Records Specialist full-time position
105

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

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

REVENUE / FUNDING SOURCE
General Fund - 100 10,268,023 10,950,655 6,988,599 10,033,426 9,264,131 (769,295) -8% Measure S 2006 - 105 1,252,499 962,070 801,309 845,720 909,933 64,213 7% Measure S 2014 - 106 141,984 115,617 17,122 127,055 137,295 10,240 7% Measure I Fund - 107 - 3,200 1,199,131 1,752,454 1,936,653 184,199 0% Equipment Reserve Fund - 160 - - - 89,819 - (89,819) 0% Public Safety Augmentation Fund - 203 462,287 466,627 441,702 613,388 240,441 (372,947) -155% Police Grants Fund - 204 - - 57,455 - 282,619 282,619 100% Traffic Safety Fund - 205 13,457 15,566 8,820 22,191 22,491 - 0% Supplemental Law Enforcement Services Fund - 206 326,357 253,148 149,814 303,281 382,864 79,583 21% Asset Seizure Adjudicated Fund - 225 19,114 - - 19,268 19,268 - 0% Total 12,483,720 12,766,882 9,663,953 13,806,602 13,195,696 (610,906) -5%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 6,071,251 6,035,604 4,360,800 6,527,960 5,705,703 (822,257) -14% Overtime - 402 607,756 782,289 569,698 501,514 546,779 45,265 8% Employee Benefits - 410 3,644,299 3,943,700 3,179,164 4,512,302 4,563,707 51,405 1% Total Personnel 10,323,306 10,761,594 8,109,662 11,541,776 10,816,189 (725,587) -7% Services and Supplies
Professional & Administrative Services - 42 718,499 643,086 506,656 654,094 603,275 (50,819) -8% Other Operating Expenses - 43 126,635 120,578 76,992 98,250 98,250 - 0% Materials & Supplies - 44 109,969 103,165 54,646 87,000 87,000 - 0% Total Services and Supplies 955,103 866,828 638,294 839,344 788,525 (50,819) -6% Capital Outlay
Asset Acquisition/Improvement - 47 298,009 145,831 145,777 413,495 459,542 46,047 10% Total Capital Outlay 298,009 145,831 145,777 413,495 459,542 46,047 10% Debt Service
Debt Principal and interest - 48 20,329 20,248 - - - - 0% Total Debt Service 20,329 20,248 - - - - 0%
Indirect Cost Allocations
Administrative Credits - 46 (639,879) (720,380) (619,613) (776,147) (957,788) (181,641) 19% Administrative Debits - 46 639,879 720,380 675,404 845,724 1,062,672 216,948 20% IS Charges - 46 398,846 413,664 240,154 439,841 518,736 78,895 15% Legal Charges - 46 34,225 38,192 16,124 20,000 20,000 - 0% General Liability Insurance - 46 453,901 520,525 458,150 482,569 487,819 5,250 1% Total Indirect Cost Allocations 886,972 972,381 770,218 1,011,987 1,131,439 119,452 11% Total 12,483,720 12,766,882 9,663,953 13,806,602 13,195,696 (610,906) -5%

EXPENDITURES BY PROGRAM
Police Operations - 221 8,008,175 8,355,052 6,314,160 9,144,469 7,926,024 - 0% Police Support Services -222 1,637,414 1,514,904 1,142,955 1,595,890 1,951,074 - 0% Police West Bay Communications Center - 223 2,498,316 2,628,213 1,990,749 2,740,771 2,630,624 (110,147) -4% Police Grants Program - 227 339,814 268,714 216,089 325,472 687,974 362,502 53% Total 12,483,720 12,766,882 9,663,953 13,806,602 13,195,696 (610,906) -5% 106

Fiscal Year (FY) 2026/27 Operating and Capital Budget
GENERAL FUND - 100 Department Budgets-Police
POLICE OPERATIONS - 221

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 $ Change % Change
Salaries & Wages - 401 3,656,396 3,773,766 2,266,393 3,262,208 2,654,001 (608,207) -23% Overtime - 402 374,735 503,266 262,934 255,169 256,411 1,242 0% Employee Benefits - 410 2,060,408 2,556,605 1,416,395 2,471,080 2,293,973 (177,107) -8% Total Salary & Benefits 6,091,539 6,833,637 3,945,722 5,988,457 5,204,385 (784,072) -15% Services and Supplies
Professional & Administrative Services - 42 397,925 331,026 249,353 254,032 206,316 (47,716) -23% Materials & Supplies - 44 109,423 102,197 53,129 85,500 85,500 - 0% Total Services and Supplies 507,349 433,223 302,483 339,532 291,816 (47,716) -16% Debt Service
Debit Principal - 48101 15,662 16,701 - - - - 0%
Debt Interest - 48102 4,667 3,547 - - - - 0%
Total Debt 20,329 20,248 - - - - 0%
Capital Outlay
Asset Acquisition/Improvement - 47 (16,844) (9,040) 3,435 9,240 9,240 - 0% Total Capital Outlay (16,844) (9,040) 3,435 9,240 9,240 - 0% Indirect Cost Allocations
Administrative Credits - 46121 (639,879) (720,380) (619,613) (776,147) (957,788) (181,641) 19% Legal Charges - 46126 34,225 38,192 16,124 20,000 20,000 - 0% General Liability Insurance - 46201 253,798 327,274 223,867 242,738 252,075 9,337 4% Total Indirect Cost Allocations (351,856) (354,913) (379,622) (513,409) (685,713) (172,304) 25% Total 6,250,517 6,923,155 3,872,018 5,823,820 4,819,728 (1,004,092) -21% Asset Seizure-Adjudicated - 225
Professional & Administrative Services - 42 19,114 - - 19,268 19,268 - 0% Asset Acquisition/Improvement - 47 - - - -
Total 19,114 - - 19,268 19,268 - 0%
MEASURE S-2006 FUND - 105
Salaries & Wages - 401 494,747 421,739 220,443 339,933 297,978 (41,955) -14% Overtime - 402 27,754 6,987 15,696 50,977 31,947 (19,030) -60% Employee Benefits - 410 665,167 487,177 540,426 423,829 551,265 127,436 23% Professional & Administrative Services - 42 14 - - - - - 0% General Liability Insurance - 46201 64,816 46,167 24,744 30,981 28,743 (2,238) -8% Total Measure S-2006 Fund 1,252,499 962,070 801,309 845,720 909,933 64,213 7% MEASURE S-2014 FUND - 106
Asset Acquisition/Improvement - 47 23,759 - - - - - 0%
Total Measure S-2014 Fund 23,759 - - - - - 0%
MEASURE I FUND 107
Salaries & Wages - 401 - 2,645 490,948 964,900 911,830 (53,070) -6% Overtime - 402 - 159 123,810 5,651 105,920 100,269 95%
Employee Benefits - 410 - 396 516,635 714,371 851,735 137,364 16% General Liability Insurance - 46201 - - 67,738 67,532 67,168 (364) -1% Total Measure I Fund - 3,200 1,199,131 1,752,454 1,936,653 184,199 10% 107

Fiscal Year (FY) 2026/27 Operating and Capital Budget
PUBLIC SAFETY AUGMENTATION FUND - 203 Department Budgets-Police Professional & Administrative Services - 42 - 7,456 3,382 20,000 20,000 - 0% Administrative Debits - 46122 357,936 408,876 351,087 413,852 199,501 (214,351) -107% Asset Acquisition/Improvement - 47 104,350 50,295 87,233 179,536 20,940 (158,596) -757% Total Public Safety Fund 462,287 466,627 441,702 613,388 240,441 (372,947) -155% EQUIPMENT RESERVE FUND - 160
Asset Acquisition/Improvement - 47 - - - 89,819 - (89,819) 0% Total Equipment Reserve Fund - - - 89,819 - (89,819) 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 54,712 $ 16,000
Applicant Processing/Recruiting $ 16,000
EBRCSA Contract - Radios (63) -
42106 Software Maintenance $ 29,945 $ 6,000
Lexipol Daily Training Bulletins $ -
Starchase GPS -
The Police One Academy Training 6,000
Vigilant Solutions Software -
42107 Equipment Maintenance $ 65,100 $ 65,100
Vehicle Maintenance $ 19,000
Vehicle Repairs 41,000
Vehicle Washing 5,100
4230X Travel and Training $ 75,800 $ 90,776
Firearms Range Rental $ 10,800
State of CA -- P.O.S.T. 30,000
42302 Mileage, Toll, Parking 10,000
42303 Meal Allowance 4,976
42304 Officer Wellness Training 35,000
42401 Memberships $ 3,175 $ 3,140
CA Crime Prevention Officers Assn $ 120
CA Peace Officers Assn. 320
CA Police Chief's Assn. 800
County Police Chiefs' Assn. 1,500
International Assn. of Police Chiefs 200
Police Executive Research Forum 200
42514 Special Department Expense $ 25,300 $ 25,300
Ammunition and firearm repair $ 9,800
Crime Scene Processing/Field Testing Supplies 7,300
Miscellaneous Supplies 8,200
Total Professional/Administrative Services $ 206,316
44301 Fuel $ 73,000 $ 73,000
44410 Safety Clothing $ 12,500 $ 12,500
Part-time employee uniforms $ 3,500
Protective Vests 9,000
4710X Equipment $ 9,240 $ 9,240
Ballistic Shield (47105) $ 2,500
Patrol Rifle (47105) 1,840
Tablets and Docking (47106) 4,900
108

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Police
MEASURE S-2006 FUND - 105
42514 Special Department Expense $ - $ -
Gunshot trauma kits $ -
Miscellaneous Supplies -
Total Professional/Administrative Services $ -
Public Safety Augmentation Fund - 203
42514 Special Department Expense $ 20,000 $ 20,000
Canine expenses $ 20,000
47101 Equipment $ 179,536 $ 20,940
Axon Body Worn Camera Program (Moved to IT) $ -
Axon Fleet In-Car Camera System (Moved to IT) 0
EBRCSA Equipment 20,940
109

Fiscal Year (FY) 2026/27 Operating and Capital Budget
GENERAL FUND - 100 Departmnet Budgets-Police
POLICE SUPPORT SERVICES - 222

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 - 401 485,037 382,745 325,292 465,010 338,595 (126,415) -37% Overtime - 402 28,678 30,024 14,964 - 15,000 15,000 0%
Employee Benefits - 410 258,254 226,620 181,291 222,640 203,236 (19,404) -10% Total Salary & Benefits 771,968 639,389 521,547 687,650 556,831 (130,819) -23% Services and Supplies
Professional & Administrative Services - 42 259,398 257,252 240,666 289,699 311,861 22,162 7% Other Operating Expenses - 43 105,864 100,802 64,460 82,050 82,050 - 0% Materials & Supplies - 44 546 968 1,517 1,500 1,500 - 0% Total Services and Supplies 365,808 359,022 306,643 373,249 395,411 22,162 6% Capital Outlay
Asset Acquisition/Improvement - 47 2,800 27,250 (2,203) 2,400 2,400 - 0% Total Capital Outlay 2,800 27,250 (2,203) 2,400 2,400 - 0% Indirect Cost Allocations
Administrative Debits - 46122 - - 46,266 - 402,493 402,493 100% IS Charges - 46124 342,740 339,258 217,508 373,051 431,911 58,860 14% General Liability Insurance - 46201 35,874 34,367 36,071 32,485 24,733 (7,752) -31% Total Indirect Cost Allocations 378,613 373,625 299,845 405,536 859,137 453,601 53% Total 1,519,190 1,399,287 1,125,833 1,468,835 1,813,779 344,944 19% MEASURE S-2014 FUND - 106
Salaries & Wages - 401 95,817 92,939 3,930 102,478 82,055 (20,423) -25% Employee Benefits - 410 15,456 15,872 6,082 17,882 49,066 31,184 64% General Liability Insurance - 46201 6,951 6,805 7,110 6,695 6,174 (521) -8% 118,225 115,617 17,122 127,055 137,295 10,240 7%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 164,914 $ 203,706
Children's interview center $ 3,500
Contra Costa County Jail fees 49,600
County Crime Lab Services 58,000
Crime Analysis 10,000
EBCRSA contract - 5 radios 43,056
Family Justice Center 500
Miscellaneous Professional Services 4,050
SART Exams 5,000
Video Surveillance System 30,000
42106 Software Maintenance $ 16,630 $ -
CAD/RMS $ -
Scheduling Software -
110

Fiscal Year (FY) 2026/27 Operating and Capital Budget
42107 Equipment Maintenance $ 7,050 $ 7,050Departmnet Budgets-Police Crime prevention vehicle maintenance $ 1,000
Radio Repairs 250
Vehicle Maintenance 4,000
Vehicle Repairs 1,500
Vehicle Washing 300
42108 Maintenance Structure/Imp $ 23,445 $ 23,445
Bldg. Maintenance $ 1,075
Elevator Service (NEC) 650
Fire Extinguisher Replacement 380
HVAC Maintenance (City Mechanical) 1,850
Janitorial Service (UBS) 17,365
Janitorial Supplies (UBS) 1,700
Pest control (Western Exterminator) 425
42201 Office Expense $ 44,520 $ 44,520
CERT Program Supplies $ 20,000
Community outreach office expenses 5,000
Copier Supplies 500
Office Supplies 12,720
Postage & Equipment (Pitney) 3,000
Printing Services (Concord) 800
Printing Services (Eagle) 2,500
42301 Travel and Training $ 10,100 $ 10,100
Conferences (CALNENA) $1,000
Meetings 500
Non-POST training 5,600
POST training 3,000
42401 Memberships $ 420 $ 420
C.A.P.E. $ 45
California Criminal Justice 75
CLEARS 50
IAPE 50
Nat'l Emergency Number Assn 200
42501 Bank Fees $ 1,000 $ 1,000
42514 Special Department Expense $ 21,620 $ 21,620
Community outreach promotional items $ 5,000
Crime scene supplies 5,700
GSR processing 5,335
Lab supplies, mandated processing material 375
Misc. special department expenses 4,710
Photographic supplies 500
Total Professional/Administrative Fees $ 311,861
4310X Utilities $ 82,050 $ 82,050
Electricity & Gas (PG&E) $ 75,000
Water (EBMUD) 5,000
Cable 2,050
44410 Safety Clothing $ 1,500 $ 1,500
Aramark Uniform Service
111

Fiscal Year (FY) 2026/27 Operating and Capital Budget
4710X Equipment $ 2,400 $ 2,400Departmnet Budgets-Police Alex Clark Room Transformation (carryforward) $ 2,000
Fax Machine 400
112

Fiscal Year (FY) 2026/27 Operating and Capital Budget
GENERAL FUND - 100 Department Budgets-Police
POLICE DISPATCH WEST BAY COMMUNICATIONS CENTER - 223

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 1,330,687 1,352,958 1,047,622 1,384,851 1,412,456 27,605 2% Overtime - 402 176,590 237,674 151,744 189,717 137,501 (52,216) -38% Employee Benefits - 410 643,813 655,864 517,864 661,292 613,171 (48,121) -8% Total Salary & Benefits 2,151,090 2,246,496 1,717,230 2,235,860 2,163,128 (72,732) -3% Services and Supplies
Professional & Administrative Services - 42 39,048 47,351 9,649 66,795 33,795 (33,000) -98% Other Operating Expenses - 43 20,771 19,776 12,532 16,200 16,200 - 0% Materials & Supplies - 44 - - -
Total Services and Supplies 59,819 67,127 22,181 82,995 49,995 (33,000) -66% Capital Outlay
Asset Acquisition/Improvement - 47 17,698 262 1,002 - - - 0% Total Capital Outlay 17,698 262 1,002 - - - 0%
Indirect Cost Allocations
Administrative Debits - 46122 121,831 134,606 129,746 253,591 222,392 (31,199) -14% IS Charges - 46124 56,106 74,406 22,645 66,790 86,825 20,035 23% Legal Charges - 46126 - - - - -
General Liability Insurance - 46201 91,772 105,315 97,944 101,535 108,284 6,749 6% Total Indirect Cost Allocations 269,710 314,327 250,336 421,916 417,501 (4,415) -1% Total 2,498,316 2,628,213 1,990,749 2,740,771 2,630,624 (110,147) -4% 113

Fiscal Year (FY) 2026/27 Operating and Capital Budget
MAJOR NON-PERSONNEL EXPENSE DETAILS Department Budgets-Police FY 2025/26 FY 2026/27
42101 Professional Services $ 9,645 $ 9,645
800 MHz radio system maintenance $ 4,265
EBCRSA Contract - 5 radios 2,880
Language Interpretation Services 2,500
42105 Network Maintenance $ 16,000 $ -
CAD/RMS (Moved to IT) $ -
42106 Software Maintenance $ 12,000 $ -
CAD/RMS (Moved to IT) $ -
42107 Equipment Maintenance $ 9,000 $ 4,000
Dispatch headset/cord replacement $ 1,265
General equipment maintenance 2,735
Stancil maintenance -
42108 Maintenance Structure/Imp $ 6,500 $ 6,500
Elevator Service $ 127
HVAC Maintenance 241
Janitorial Services 5,318
Janitorial Supplies 757
Pest Control Service 56
42201 Office Expense $ 2,000 $ 2,000
General Office Supplies $ 2,000
4230X Travel and Training $ 10,000 $ 10,000
Non-POST training $1,500
Meetings associated with dispatch function 500
Conference attendance for APCO, PSAP, CLEWOA 1,000
POST training 3,000
Dispatcher Training 4,000
42401 Memberships $ 150 $ 150
WBCC portion of costs for APCO and CLEWOA participation. $ 150 42514 Special Department Expense $ 1,500 $ 1,500
DOJ fingerprints and background investigations on applicants. $ 1,500 Total Professional/Administrative Services $ 33,795
4310X Utilities $ 16,200 $ 16,200
43103 Electricity & Gas (PG&E) $ 15,000
43102 Water (EBMUD) 1,200
43105 Cable -
114

Fiscal Year (FY) 2026/27 Operating and Capital Budget
TRAFFIC SAFETY FUND - 205 Department Budgets-Police
POLICE GRANTS PROGRAM - 227

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 $ Change % Change
Salaries & Wages - 401 8,567 8,812 6,172 8,580 8,788 208 2% Overtime - 402 - - - - - - 0%
Employee Benefits- 410 1,201 1,165 472 1,208 1,261 53 4% Total Salary & Benefits 9,767 9,977 6,644 9,788 10,049 261 3% Services and Supplies
Professional & Administrative Services - 42 3,000 - 1,500 4,300 4,300 - 0% Total Services and Supplies 3,000 - 1,500 4,300 4,300 - 0% Capital Outlay
Asset Acquisition/Improvement - 47 - 4,992 - 7,500 7,500 - 0% Total Capital Outlay - 4,992 - 7,500 7,500 - 0%
Indirect Cost Allocations
General Liability Insurance- 46201 689 596 675 603 642 39 6% Total Indirect Cost Allocations 689 596 675 603 642 39 6% Total Traffic Safety Fund 13,457 15,566 8,820 22,191 22,491 300 1% SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND - 206
Overtime - 402 - 4,180 549 - - - 0%
Administrative Debits - 46122 160,112 176,898 148,305 178,281 184,369 6,088 3% Asset Acquisition/Improvement - 47 166,245 72,070 960 125,000 198,495 73,495 0% Total SLESF Fund 326,357 253,148 149,814 303,281 382,864 79,583 21% POLICE GRANTS FUND - 204
Professional & Administrative Services - 42 - - 2,105 - 7,735 7,735 100% Administrative Debits - 46128 - - - - 53,917 53,917 100% Asset Acquisition/Improvement - 47 - - 55,350 - 220,967 220,967 100% Total Police Grants Fund - - 57,455 - 282,619 282,619 100%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
TRAFFIC SAFETY FUND - 205
42107 Equipment Maintenance $ 2,000 $ 2,000
Lidar repair & Supplies $ 2,000
42514 Special Department Expense $ 2,300 $ 2,300
Citation printing $ 2,300
Total Professional/Administrative Services $ 4,300
47101 Equipment $ 7,500 $ 7,500
Repair/Replace Traffic Cameras $ 7,500
115

Fiscal Year (FY) 2026/27 Operating and Capital Budget
SUPPLEMENTAL LAW ENFORCEMENT SERVICE FUND - 206 Department Budgets-Police 4710X EQUIPMENT $ 30,000 103,495$
47101 Drone Program (carryover) $ 30,000
47105 Safety Helmets and Gas Masks 73,495
47104 VEHICLES $ 95,000 $ 95,000
Replace 1 vehicle per year $ 95,000
POLICE GRANTS FUND - 204
4230x Travel and Training $ - $ 4,735
CTFGP GR2503 - travel remaining $ 335
OTS grant FY25-26 4,400
42514 Special Department Expense $ - $ 3,000
OTS grant FY25-2 Phlebotomist $ 3,000
4710X EQUIPMENT $ - 220,967$
Byrne GR2601 outreach supplies $ 7,484
Byrne GR2601 two generators 7,000
CTFGP GR2503 outreach and checkpoint 32002
OTS grant FY25-26 - GR2504 358
CTFGP GR 2503 equipment (motor, light towers) 44123
Byrne GR2601- Firearm Storage Solution 130,000
116

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Deparment Budgets-Fire
FIRE
The City of Pinole Fire Department provided fire protection and emergency medical services to the community for many decades. The department partnered through automatic aid with the Contra Costa County Fire Protection District (CCCFPD) and the Rodeo-Hercules Fire Protection District (RHFPD) to function as a battalion serving this region. CCCFPD Dispatch coordinated the three agencies’ responses to incidents in the area.

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

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

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

Contra Costa County Fire Protection District
Website: www.cccfpd.org
The City continues to be responsible for wildfire mitigation on City-owned property and Code Enforcement of City requirements regarding defensible space and weed abatement.

Administrative Offices
4005 Port Chicago Highway, Suite 250
Concord, CA 94520
General Phone: (925) 941-3300
General Email: [email protected]
117

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

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

REVENUE / FUNDING SOURCE
General Fund - 100 4,384,514 3,645,234 2,460,642 3,202,461 2,581,429 (621,032) -24% Measure S 2006 - 105 755,412 1,430,079 1,377,054 1,772,580 1,774,616 2,036 0% Measure S 2014 - 106 968,725 1,328,041 1,373,437 1,767,924 1,939,550 171,626 9% Total 6,108,651 6,403,354 5,211,133 6,742,965 6,295,595 (447,370) -7%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 41,953 0 0 - - - 0%
Overtime - 402 - - - - - - 0%
Employee Benefits - 410 422,984 478,980 371,065 546,595 619,051 72,456 12% Total Personnel 464,937 478,980 371,065 546,595 619,051 72,456 12% Services and Supplies
Professional & Administrative Services - 42 5,470,723 5,791,583 4,719,966 6,092,349 5,576,544 (515,805) -9% Other Operating Expenses - 43 110,114 109,066 74,403 95,000 95,000 - 0% Materials & Supplies - 44 1,976 1,085 29 - - - 0%
Total Services and Supplies 5,582,813 5,901,733 4,794,398 6,187,349 5,671,544 (515,805) -9% Capital Outlay
Asset Acquisition/Improvement - 47 45,428 - - - - - 0%
Total Capital Outlay 45,428 - - - - - 0%
Indirect Cost Allocations
IS Charges - 46 10,170 21,137 120 4,021 3,000 (1,021) -100% Legal Charges - 46 5,304 2,024 - 5,000 2,000 (3,000) -150% General Liability Insurance - 46 - - - - - - 0%
Total Indirect Cost Allocations 15,473 23,160 120 9,021 5,000 (4,021) -80% Total 6,108,651 6,403,874 5,165,584 6,742,965 6,295,595 (447,370) -7%

EXPENDITURES BY PROGRAM
Fire Operations - 231 6,108,651 6,403,354 5,211,133 6,742,965 6,295,595 (447,370) -7% Total 6,108,651 6,403,354 5,211,133 6,742,965 6,295,595 (447,370) -7% 118

Fiscal Year (FY) 2026/27 Operating and Capital Budget
GENERAL FUND - 100 Department Budgets-Fire
FIRE OPERATIONS - 231

EXPENDITURE SUMMARY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 Prop to Rev Prop to Rev Actual Actual Actual
Thru Mar-25
Revised
Budget
Proposed
Budget
$ Change % Change
Personnel
Salaries & Wages - 401 - - - - - - 0%
Overtime - 402 - - - - - - 0%
Employee Benefits - 410 412,323 478,410 416,615 546,595 619,051 72,456 12% Total Salary & Benefits 412,323 478,410 416,615 546,595 619,051 72,456 12% Services and Supplies
Professional & Administrative Services - 42 3,799,200 3,033,513 1,969,476 2,551,845 1,862,378 (689,467) -37% Other Operating Expenses -43 110,114 109,066 74,403 95,000 95,000 - 0% Materials & Supplies - 44 1,976 1,085 29 - - - 0%
Total Services and Supplies 3,911,290 3,143,664 2,043,908 2,646,845 1,957,378 (689,467) -35% Capital Outlay
Asset Acquisition/Improvement - 47 45,428 - - - - - 0%
Total Capital Outlay 45,428 - - - - - 0%
Indirect Cost Allocations
IS Charges - 46124 10,170 21,137 120 4,021 3,000 (1,021) -34% Legal Services - 46126 5,304 2,024 - 5,000 2,000 (3,000) -150% General Liability Insurance - 46201 - - - - - - 0%
Total Indirect Cost Allocations 15,473 23,160 120 9,021 5,000 (4,021) -80% Total 4,384,514 3,645,234 2,460,642 3,202,461 2,581,429 (621,032) -24% MEASURE S-2006 FUND - 105
Salaries & Wages - 401 265 - - - - - 0%
Overtime - 402 - - - - - - 0%
Employee Benefits - 410 177 51 - - - - 0%
Professional & Administrative Services - 42 754,969 1,430,029 1,377,054 1,772,580 1,774,616 2,036 0% Asset Acquisition/Improvement - 47 - - - - - - 0%
General Liability Insurance - 46201 - - - - - - 0%
Total 755,412 1,430,079 1,377,054 1,772,580 1,774,616 2,036 0% MEASURE S-2014 FUND - 106
Salaries & Wages - 401 41,688 - - - - - 0%
Employee Benefits - 410 10,484 - - - - - 0%
Professional & Administrative Services - 42 916,554 1,328,041 1,373,437 1,767,924 1,939,550 171,626 9% Materials & Supplies - 44 - - - - - - 0%
Asset Acquisition/Improvement - 47 - - - - - - 0%
General Liability Insurance - 46201 - - - - - - 0%
Total 968,725 1,328,041 1,373,437 1,767,924 1,939,550 171,626 9% 119

Fiscal Year (FY) 2026/27 Operating and Capital Budget
MAJOR NON-PERSONNEL EXPENSE DETAILS Department Budgets-Fire FY 2025/26 FY 2026/27
42101 Professional Services $ 2,456,845 $ 1,767,378
CCFPD Fire Services Contract $ 1,565,580
Dispatch Center Allocation 201,798
42108 Maintenance Structure/Imp $ 20,000 $ 20,000
Building Maintenance $ 20,000
42512 Weed Abatement $ 75,000 $ 75,000
Increased abatement for brush removal (City Property) $ 70,300 Weed Abatement campaign (private property) 4,700
Total Professional/Administrative Services $ 1,862,378
4310X Utilities $ 95,000 $ 95,000
43103 PG&E $ 80,000
43102 EBMUD 15,000
MEASURE S-2006 FUND - 105
42101 Professional Services $ 1,772,580 $ 1,774,616
CCCFPD Fire Services Contract $ 1,774,616
Total Professional/Administrative Services $ 1,774,616
MEASURE S-2014 FUND - 106
42101 Professional Services $ 1,767,924 $ 1,939,550
CCCFPD Fire Services Contract $ 1,939,550
Total Professional/Administrative Services $ 1,939,550
120

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

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

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

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

The Facility Maintenance team maintains all of the actively used buildings and properties owned by the City.

Building maintenance includes landscape maintenance, janitorial service, maintenance of heating and ventilation systems, maintenance of all mechanical aspects of the buildings, general building maintenance, and improvements as needed.

The Park Maintenance team is responsible for maintaining 428.56 acres of park area contained within the City’s 15 parks. Park spaces provide a variety of outdoor venues that include the swimming pools, skate park, soccer fields, baseball diamonds, neighborhood play areas, dog park, creek path, and park pedestrian bridges. Maintenance includes all work necessary to keep the public park areas safe, clean, and operating efficiently, including maintaining park structures, landscaping, lighting, play equipment, parking areas, and irrigation systems. This team also performs vegetation management at some open space areas. 121

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- Public Works
The Real Estate and Property Management function was formed in FY 2021/22 to centralize responsibility for management of the City’s real estate holdings. The City owns a number of properties on which City buildings, parks, parking lots, and open space are located. The City is in the process of cataloging and assessing the condition of its real property holdings such that it can perform thoughtful long-term planning for, and management of these assets.

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

FY 2025/26 Key Accomplishments
The Storm Water team operates the City’s storm water collection system, which consists of a network of pipes, manholes, and inlets, and operates programs to reduce the intrusion of pollution into the storm water system. The Regional Water Quality Control Board regulates storm water discharges from municipal storm drains under the National Pollutant Discharge Elimination System (NPDES) program and issued a NPDES permit in November 2016 to the region. The City of Pinole works with the Contra Costa Clean Water Program (CCCWP) for regional permit administration. This program is funded by the stormwater benefit assessment. The Equivalent Runoff cost associated with the implementation of this program for 2026/27 remains at $35 (the maximum allowed amount).

Assessment fees are collected as part of annual property tax collection. The City of Pinole implements street sweeping, storm drain cleaning, and maintenance to protect the cleanliness of stormwater.

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

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

The Pinole Valley Road Landscape and Lighting Assessment District (LLAD) is composed of two commercial zones that cover sections of Pinole Valley Road to the north and south of Interstate 80 (I-80). This LLAD was formed by a vote of the property owners. Property owners are charged (assessed) a fee each year to raise funding for the operation, maintenance, and upgrade of capital infrastructure in the LLAD. Similarly, a residential Appian Village Lighting Assessment District was formed in 2026 to fund maintenance, operation and infrastructure upgrades on Appian Way and Canyon Drive abutting to the Appian Village development.

Baseline Work (Including Staff-Initiated Special Projects) Wastewater: Replacement of two pumps and upgrade fo control board at San Pablo lift station. Treatment Plant: Replacement of a blower and installation of cameras. 122

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- Public Works
Accessibility: Installation of 20+ curb ramps through capital and development projects including locations on San Pablo Avenue and Appian Way.
Signage & Markings: Implementation of Daylighting at 20+ intersections, reduction of speed limits on PVR and SP, replacement of 150+ signs in Zone 1 in addition to the ongoing citywide maintenance activities. 
Service Requests: For example, handled a total of 1,345 service requests during the four-month period of November 2025 through February 2026 covering roads, parks, illegal dumping, fleet, facilities, and stormwater/flooding.

Permits: Review and issuance of the various permit types (transportation, encroachment, private sewer lateral, grading, and utilities) with for example, 699 inspections and 293 permits issued during the four-month period of November 2025 through February 2026.

Grant Programs: Applications include Earmark ($408,703.98 for safety equipment), RCE ($600,000 improvements across UPRR tracks), Federal State Partnership Commuter Rail ($1.3 million), and SS4A ($4.3 million Complete Street projects). Recent grant awards are $700,000 of STMP fund, $250,000 of TDA fund, and $47,088 of CalRecycle grant fund.
Fleet: Purchase of a small compaction roller to assist with potholing activities, two trucks for Wastewater Treatment Plant and Roads Maintenance Operations, and a force vehicle for parks and field maintenance. Stormwater: Replacement of Delores Court pipeline, upgrade of Stormwater Map & associated reporting bringing the City’s compliance from 80% to 99.5%.
Parks: Remodel of Dog Park restroom; landscaping and painting, replacement of sewer lateral at Fernandez Park, replacement of turf and upgrade of irrigation at soccer field, and replacement of lights and doors at Tennis Courts.
Pools: Replacement of filters and pumps, heater upgrade, installation of auto fill and chemical controller, and installation of mini split HVAC.

Facilities: Replacement of roof and HVAC system of Senior Center, replacement of roof and HVAC compressors of Public Safety Building, replacement of HVAC units of Youth Center, remediation and upgrade of Corporation Yard including installation of a mini split HVAC. Roads: Slurry seal segments of Pinon Avenue, Orleans Drive, Appian Way and adjacent intersections.

Strategic Plan Strategies
Continued development of the Stormwater Master Plan expected for completion in September/October of 2026.

Large-Scale Capital Improvement Plan (CIP) Projects
•Completion of design of the Bay Trail Gap Closure Project across the UPRR Tracks and along Railroad Avenue, established associated agreements with UPRR, and pursued grant funds under three grand programs including STMP funds recently awarded.
•Completion of Phase 2 - Pinon Trunkline Replacement Project (over $6 million budget) including associated roads resurfacing.
•Completion of all environmental technical studies including Caltrans approval under the NEPA and CEQA requirements for the San Pablo Avenue Bridge Replacement Project overcrossing the SBNF Tracks.

FY 2026/27 Key Priorities and Projects

Completion of the City’s first Active Transportation Plan. Development of the City’s Private Sewer Lateral Program Guidelines. Update of the City’s Traffic Calming Program and Toolkit. Update of the Stormwater Map and associated analysis, thereby increasing the City’s compliance rate from 80% to close to 100%.
Completion of study and phased increase of the sewer collection rates. Update of the Assessment Report and FY 2026/27 Rates for the Pinole Valley Road Landscaping and Lighting Assessment District.
Completion of Waste Collection Franchise Agreement and update of collection rates. 123

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- Public Works
Baseline Work (Including Staff-Initiated Special Projects) •Fill vacancies including the Capital Program Manager, Associate Engineer, Senior Project Manager, and Public Works Specialist positions.
•Complete the already bided Pavement Rehabilitation Project of segments of Pinole Valley Road, Shea Drive, and Marlesta Avenue. Also initiate Request for Bids (RFB) and implement the second phase of FY 2026/27 Pavement Rehabilitation Project establishing rubberized pavement on several residential streets. •Complete the Plant’s Laboratory Remodel project.
•Select a design engineer for the Effluent Outfall project and complete the project design. •Design and construct safety improvements on San Pablo Avenue including a HAWK signal at Fifth Avenue, RRFB at Third Avenue, and various signing and marking upgrades. •Collaborate with Caltrans to implement large scale trash capture devices at locations abutting to I-80 using grant fund, and enlarge the planned bio-retention area adjacent to the San Pablo Avenue Bridge overcrossing the BNSF tracks.
•
Design and construct the EV charging infrastructure using the awarded Climate Implementation Grant funds. •Continue to pursue the use of biological methods for rodent control. •Update of the City’s ADA Transition Plan and submittal for Caltrans review. •Complete Recycled Water Feasibility Assessment.
•Complete the Smart Signals Project, and continue to tap into available smart city technologies and collaborating with neighboring cities and regional and state agencies (CCTA, County, MTC, Caltrans, and Water Board) on implementation of regional projects.
•
Continue to foster partnerships with teams of public agencies, utility companies, community groups, and private businesses on enhancing processes, programs, and projects. •Continue to engage with the community in an equitable and respectful manner, and with full transparency.

Increase community engagement through workshops, web-based survey/interactive mapping/projects information, sharing of updates on social media and website, and in-person and electronic communications.

Key Annual Programs/Capital Improvement Plan (CIP) Projects Annual Upgrade of City Parks.

Annual Upgrade of City Streetlighting.
Annual Upgrade of City Traffic Signals.
Disposal and/or visioning for surplus City property.

Significant Special Projects for FY 2027/28 through FY 2030/31 Complete construction of the Bay Trail Gap Closure Project including crossing of the tracks and associated coordination with UPRR

Complete the various sewer collection system improvements per the Sanitary Sewer Master Plan. Continue to seek grant funding opportunities including funds for pavement maintenance and restoration and pursue various treatment techniques to increase the useful life of City roads. Integrate facilities into the asset management software to accurately identify cost associated to maintain each Continue the environmental compliance activities and annual reporting including reporting to the Water Board and the NPDES permit process.

Annual Stormwater System upgrades and reporting.

Other Council-Directed Special Projects
Complete the design and construct the San Pablo Avenue Bridge Replacement Overcrossing BNSF Tracks Project.
Annual Upgrade of Signing and Pavement Markings.
Annual Repair/Replacement of City Sidewalks.
Annual ADA Upgrades including Curb Ramps.
124

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets- Public Works
Position 2022/23 2023/24 2024/25 2025/26 2026/27
Public Works Director 1 1 1 1 1
Development Services Director/City Engineer 0 0 0 0 0
Senior Project Manager 0 0 0 0 0
Capital Improvement and Environmental Program Manager 1 1 1 1 1 Associate Civil Engineer 1 1 0 1 1
Junior Civil Engineer 0 0 1 1 1
Public Works Specialist 2 2 2 2 2
Management Analyst 1 1 1 1 1
Administrative Coordinator 0.5 0.5 0 0 0
Public Works Manager 1 1 1 1 1
Public Works Maintenance Supervisor 3 3 3 3 3
Public Works Maintenance Workers 8 8 8 8 8
Park Caretaker 0.25 0.25 0.25 0.25 0.25
Treatment Plant Manager 1 1 1 1 1
WPCP Operations Supervisor 1 1 1 1 1
WWTP Senior Operator 1 1 1 1 1
WWTP Operator 4 4 4 4 4
Laboratory Analyst II 1 1 1 1 1
Laboratory Technician I 1 1 1 1 1
WWTP Senior Maintenance Mechanic 0 0 1 1 1
WWTP Maintenance Mechanic 2 2 1 1 1
WPCP Intern 0.48 0.48 0.48 0.48 0.48
Total 30.23 30.23 29.73 30.73 30.73
The Public Works Department is planning to remain at the same staffing level of 30.73 positions, including several vacancies. Adjustments were made to staff’s allocations to better reflect their functions and minimize charges to the City’s general fund. The FY 2026/27 – 2030/31 Capital Improvement Plan (CIP) contains 49 capital improvement projects and 7 infrastructure assessments that are scheduled to be undertaken over the five-year timeframe and are fully or partially funded. FY 2026/27 Annual and Priority Projects include 8 Facilities, 5 Parks, 9 Sanitary Sewer, 3 Stormwater, and 16 Roads, in addition to 5 Infrastructure Assessments. Projects are funded by various funding sources including grant funds, enterprise funds, growth impact fees, and vehicle impact fees.

Position Summary
Continue the various annual programs to gradually improve the City’s infrastructure including parks, facilities and roads, along with enhancements to safety conditions.

Major Changes in FY 2026/27 Budget
125

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

PUBLIC WORKS 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 2,081,358 2,132,854 1,004,621 1,175,559 1,121,273 (54,286) -5% Measure S 2014 - 105 - - 531 350,000 - (350,000) -100%
Measure S 2014 - 106 1,988,521 815,835 377,720 1,396,708 308,891 (1,087,817) -352% Measure I - 107 - 497 378,550 539,008 514,751
Equipment Reserve Fund - 160 57,952 227,817 - 200,000 200,000 - 0% Gas Tax Fund - 200 621,769 594,509 525,571 2,512,167 789,184 (1,722,983) -218% Restricted Real Estate Maintenance Fund - 201 14,808 17,228 11,807 26,000 26,000 - 0% Traffic Safety Fund - 205 5,685 775 - 35,000 35,000 - 0% Stormwater Fund - 207 363,782 442,587 284,194 385,631 358,874 (26,757) -7% AB939 Refuse Management Fund - 213 131,547 131,958 107,934 189,710 63,309 (126,401) -200% Solid Waste Fund - 214 108,328 241,109 177,008 177,241 562,278 385,037 68% Measure J Fund - 215 519,448 245,352 194,681 1,191,732 296,693 (895,039) -302% Growth Impact Fund - 276 57,982 220,000 245,798 2,436,000 - (2,436,000) -100% Lighting and Landscaping District - 310 30,085 36,785 23,075 85,175 85,175 - 0% Appian Village Lighting district - 311 - - - - 52,952 52,952 100% PV Park Caretaker Fund - 317 - - - 14,989 15,053 64 0%
Public Facilities Fund - 324 - - 32 502,000 - (502,000) -100% City Streets Improvement Fund - 325 234,310 114,282 280,954 2,907,583 - (2,907,583) -100% Park Grants (Measure WW) - 327 - - - - - - 0%
Arterial Street Rehabilitation - 377 8,066 - - 560,960 - (560,960) -100% Sewer Enterprise Fund - 500 6,725,526 6,946,708 7,459,207 38,229,472 10,707,045 (27,522,427) -257% Sewer Enterprise Plant Expansion - 503 620,415 620,415 - - - - 0% Total 13,569,583 12,788,712 11,071,683 52,914,935 15,136,478 (37,778,457) -250%

EXPENDITURES BY CATEGORY
Personnel
Salaries & Wages - 401 3,047,857 3,210,500 2,510,838 3,561,662 3,691,734 130,072 4% Overtime - 402 54,320 92,044 60,020 39,928 42,152 2,224 5% Employee Benefits - 410 1,389,904 1,758,574 1,467,171 1,999,511 2,183,022 183,511 8% Total Personnel 4,492,081 5,061,118 4,038,029 5,601,101 5,916,908 315,807 5% Services and Supplies
Professional & Administrative Services - 42 1,719,509 1,467,735 794,960 2,255,425 1,978,631 (276,794) -14% Other Operating Expenses - 43 1,460,175 1,477,547 1,005,541 1,243,254 1,290,254 47,000 4% Materials & Supplies - 44 1,159,619 1,148,490 833,698 1,604,500 1,714,500 110,000 6% Total Services and Supplies 4,339,303 4,093,772 2,634,199 5,103,179 4,983,385 (119,794) -2% Capital Outlay
Asset Acquisition/Improvement - 47 2,272,326 1,230,569 3,230,896 39,648,970 1,627,751 (38,021,219) -2336% Total Capital Outlay 2,272,326 1,230,569 3,230,896 39,648,970 1,627,751 (38,021,219) -2336% Indirect Cost Allocations
Administrative Credits - 46 (1,634,275) (1,775,068) (1,452,439) (2,143,427) (2,313,157) (169,730) 7% Administrative Debits - 46 1,864,884 2,019,170 1,679,535 2,510,798 2,742,970 232,172 8% IS Charges - 46 274,528 269,948 106,890 268,389 234,064 (34,325) -15% Legal Charges - 46 111,134 50,814 42,143 63,600 61,100 (2,500) -4% General Liability Insurance - 46 271,824 303,562 270,422 250,757 272,265 21,508 8% Total Indirect Cost Allocations 888,096 868,427 646,551 950,117 997,242 47,125 5% 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% Depreciation
Depreciation Expense - 47401 1,023,357 1,002,956 - - - - 0% Total Depreciation 1,023,357 1,002,956 - - - - 0%
Total 13,569,583 12,788,712 11,071,683 52,914,935 15,136,478 (37,778,457) -250%

EXPENDITURES BY PROGRAM
Administration & Engineering - 341 964,593 778,307 506,095 814,639 684,230 (130,409) -19% Road maintenance - 342 2,187,871 1,604,022 1,234,251 8,357,617 1,858,767 (6,498,850) -350% Facility Maintenance - 343 1,188,741 1,464,458 999,444 2,655,590 804,088 (1,851,502) -230% NPDES Storm Water - 344 832,834 568,545 406,261 921,487 358,874 (562,613) -157% Park Maintenance - 345 887,970 582,691 333,557 1,661,245 522,038 (1,139,207) -218% Waste Reduction - 346 131,547 186,780 109,793 189,710 63,309 (126,401) -200% Pinole Valley Lighting & Landscaping 347-348 30,085 36,785 23,075 85,175 85,175 - 0% Appian Village Lighting District - 349 - - - - 52,952 52,952 100% Sewer Treatment Plant - 641 4,722,179 5,122,387 3,660,148 12,349,900 7,014,901 (5,334,999) -76% Sewer Collection - 642 1,448,928 1,292,452 3,277,052 24,183,004 1,995,952 - 0% Sewer Projects -Shared - 643 620,415 620,415 - 85,000 85,000 - 0% WPCP/Equipment & Debt Svc. (Pinole Only) -
644 554,420 531,870 522,008 1,611,568 1,611,192 (376) 0% Total 13,569,583 12,788,712 11,071,683 52,914,935 15,136,478 (37,778,457) -250% 126

Fiscal Year (FY) 2026/27 Operating and Capital Budget
GAS TAX FUND - 200 Department Budgets-Public Works
ROAD MAINTENANCE - 342

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 89,988 117,555 142,054 125,500 125,500 - 0% Other Operating Expenses - 43 244,660 267,549 180,671 181,000 181,000 - 0% Materials & Supplies - 44 1,291 1,249 1,267 2,000 2,000 - 0% Total Services and Supplies 335,939 386,353 323,992 308,500 308,500 - 0% Capital Outlay
Asset Acquisition/Improvement - 47* 65,036 68 6,472 1,935,000 55,000 (1,880,000) -3418% Total Capital Outlay 65,036 68 6,472 1,935,000 55,000 (1,880,000) -3418% Indirect Cost Allocations
Administrative Debits - 46122 220,794 207,766 195,108 260,667 417,684 157,017 38% Legal Charges - 46126 - 321 - 8,000 8,000 - 0%
Total Indirect Cost Allocations 220,794 208,087 195,108 268,667 425,684 157,017 37% Total 621,769 594,509 525,571 2,512,167 789,184 (1,722,983) -3381% GENERAL FUND - 100
Salary & Wages - 401 102,940 123,163 - - - - 0%
Overtime - 402 530 696 - - - - 0%
Employee Benefits - 410 16,406 17,918 0 0 - - 0%
Professional & Administrative Services - 42 154,626 30,189 - 30,000 - (30,000) -100% Materials & Supplies - 44 6,001 9,036 - - - - 0%
Asset Acquisition/Improvements - 47* - 257,178 - - - - 0% Admin Credits - 46121 (102,001) (113,147) - - - - 0%
Administrative Debits - 46122 27,929 29,822 24,733 31,366 - (31,366) -100% Legal charges - 46126 - - - - - - 0%
General Liability Insurance - 46201 19,109 13,121 - - - - 0% Total General Fund 225,539 367,974 24,733 61,366 - (61,366) -100% MEASURE S 2006 - 105
Asset Acquisition/Improvement - 47 - - 531 350,000 - (350,000) -100% Total Measure S Fund - 105 - - 531 350,000 - (350,000) -100% MEASURE S - 2014 FUND - 106
Professional & Administrative Services - 42 - - - - - - 0% Administrative Debits - 46122 106,059 133,540 73,532 98,858 48,508 (50,350) -104% Asset Acquisition/Improvement - 47* 463,275 7,765 3,041 250,000 - (250,000) -100% Total Measure S - 2014 569,334 141,304 76,573 348,858 48,508 (300,350) -619% EQUIPMENT RESERVE FUND - 160
Asset Acquisition/Improvement - 47 - 150,632 - 120,000 120,000 - 0% Total Equipment Reserve Fund - 160 - 150,632 - 120,000 120,000 - 0% Traffic Safety Fund - 205
Professional & Administrative Services - 42 5,685 775 - 35,000 35,000 - 0% Total Traffic Safety Fund 5,685 775 - 35,000 35,000 - 0% NPDES Storm Water Fund - 207
Admin Debits - 46122 13,681 7,192 5,703 8,081 - (8,081) -100% Total NPDES Storm Water Fund 13,681 7,192 5,703 8,081 - (8,081) -100% SOLID WASTE FUND - 214
Professional & Administrative Services - 42 21,344 41,040 100,520 60,000 216,450 156,450 72% Materials & Supplies - 44 - - - 7,000 7,000 - 0%
127

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Admin Debits - 46122 79,924 87,312 57,825 110,241 338,828 Department Budgets-Public Works 228,587 67% Legal Charges - 46126 7,061 - - - - - 0%
Asset Acquisition/Improvement -47* - - - - - - 0%
Total Solid Waste Fund 108,328 128,352 158,345 177,241 562,278 385,037 68% MEASURE C AND J FUND - 215
Professional & Administrative Services - 42 59,494 60,611 63,123 51,899 51,899 - 0% Admin Debits - 46122 25,500 26,065 23,358 31,100 32,101 1,001 3% Asset Acquisition/Improvement - 47* 316,165 11,828 1,650 910,610 27,031 (883,579) -3269% Total Measure J Fund 401,159 98,505 88,131 993,609 111,031 (882,578) -795% City Streets Improvements Fund - 325
Professional & Administrative Services - 42 - - - 100,000 - (100,000) -100% Asset Acquisition/Improvement - 47* 234,310 114,282 280,954 2,807,583 - (2,807,583) -100% Total City Streets Improvements 234,310 114,282 280,954 2,907,583 - (2,807,583) -100% Arterial Streets Rehabilitation Fund - 377
Asset Acquisition/Improvement - 47* 8,066 - - 560,960 - (560,960) -100% Total Arterial Streets Rehab Fund 8,066 - - 560,960 - (560,960) -100% *See CIP
Growth Impact Fund - 276
Asset Acquisition/Improvement - 47* - - - 100,000 - (100,000) -100% Total Growth Impact Fund - - - 100,000 - (100,000) -100% MEASURE I FUND - 107
Salary & Wages - 401 - 427 94,994 124,975 128,502 3,527 3% Overtime - 402 - 30 4,969 588 620 32 5%
Employee Benefits - 410 - 39 16,709 21,568 22,478 910 4% Professional & Administrative Services - 42 - - 15,189 10,800 19,615 8,815 45% Materials & Supplies - 44 - - 2,669 20,000 75,000 55,000 73% Admin Credits - 46121 - - (70,074) (93,219) (112,355) (19,136) 17% Administrative Debits - 46122 - - - 49,804 - (49,804) -100% Asset Acquisition/Improvement - 47* - - - 40,000 50,000 10,000 20% General Liability Insurance - 46201 - - 9,254 8,236 8,906 670 8% Total General Fund - 497 73,710 182,752 192,766 10,014 5%

MAJOR NON-PERSONNEL EXPENSE DETAILS
FY 2025/26 FY 2026/27
42101 Professional Services $ 101,000 $ 101,000
Audit Services $ 1,000
General engineering survey contract 10,000
Professional engineering support 20,000
Traffic and signal maintenance 70,000
42108 Maintenance Structure/Imp $ 20,000 $ 20,000
Hardware supplies and median maintenance $ 20,000
42514 Special Department Expense $ 4,500 $ 4,500
CCTA congestion management plan administration $ 4,500
Pinole's share of CTA Congestion Management Plan administrative costs.

Total Professional/Administrative Services $ 125,500
128

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Public Works
4310X Utilities $ 181,000 $ 181,000
Electricity costs for street lights, traffic lights and controls Electricity & Gas (PG&E) $ 180,000
EBMUD median irrigation 1,000
44301 Fuel $ 2,000 $ 2,000
Fuel $ 2,000
47205 Improvements/Streets $ 1,935,000 $ 55,000
Pothole Repair Program $ 40,000
Roadway Stripping Program 15,000
RO2102 Tennent Ave. Rehabilitation -
RO2301 Roadway Rehabilitation -
General Fund 100
42101 Professional Services $ 30,000 $ 8,815
PCTV Services $ 8,815
MEASURE S - 2006 FUND - 105
47205 Street Improvements $ 350,000 $ -
RO2401 Road Maintenance Repairs $ -
MEASURE S - 2014 FUND - 106
42108 Maintenance Structure/Imp $ - $ -
Pedestrian Bridge inspections & Maintenance (carryover) - 47205 Improvements/Streets $ 250,000 $ -
RO1710 San Pablo Ave. Bridge Replacement $ -
Traffic Sign Replacement -
TRAFFIC SAFETY FUND - 205
42101 Professional Services $ 35,000 $ 35,000
Speed Survey $ 35,000
SOLID WASTE FUND - 214
42101 Professional Services $ 16,450 $ 16,450
Professional Services $ 16,450
42514 Special Department Expense $ 43,550 $ 200,000
Rate Stabilization $ 200,000
44306 Maintenance Supplies $ 7,000 $ 7,000
SB1383 OWR1 grant supplies $ 7,000
MEASURE J FUND - 215
42401 Memberships $ 51,899 $ 51,899
WCCTAC Dues $ 51,899
129

Fiscal Year (FY) 2026/27 Operating and Capital Budget
Department Budgets-Public Works
47204 Improvements/Sidewalks $ 12,031 $ 12,031
Sidewalk Maintenance Program $ 12,031
47205 Improvements/Streets $ 898,579 $ 15,000
Miscellaneous Roadway Repair $ 15,000
RO1710 San Pablo Ave. Bridge Replacement 0
RO2301 Road Rehabilitation -
Road Maintenance Fund - 325
42101 Professional Services $ 100,000 $ -
IN2105 Appian Way Complete Streets Project -
47205 Improvements/Streets $ 2,807,583 $ -
RO1710 San Pablo Ave Bridge over BNSF $ -
RO2102 Tennent Ave. Rehabilitation -
RO2301 Road Rehabilitation -
RO2302 Safety Improvements on Arterial Roadways -
RO2303 Pinole Smart Signals -
RO2401 Road Maintenance Repairs -
RO2402 Sidewalk Rehab. Program -
RO2501 Accessibility Improvements Project -
RO2502 Pinole Signals Upgrade -
RO2503 City Streetlights Upgrade -
RO2504 Pavement Marking and Signange Upgrades -
RO2505 Safe Routes to Schools -
RO2506 Traffic Calming Program -
RO2507 ADA Transition Plan Update -
Arterial Streets Rehabilitation Fund - 377
47205 Improvements/Streets $ 560,960 $ -
RO2301 Safety Improvements on Arterial Roadways $ -
RO2502 Pinole Signals Upgrade -
RO2503 City Streetlights Upgrade -
Growth Impact Fund - 276
47205 Improvements/Streets $ 100,000 $ -
RO2303 Pinole Smart Signals $ -
Measure I Fund - 107
42101 Professional Services $ - $ 8,815
PCTV Services $ 8,815
42107 Equipment Maintenance $ 8,000 $ 8,000
Equipment Maintenance $ 8,000
42514 Special Department Expense $ 2,800 $ 2,800
Special department expense $ 2,800
44306 Maintenance Supplies $ 20,000 $ 75,000
Maintenance Supplies $ 75,000
4720x Improvements $ 40,000 $ 50,000
47204-Sidewalk Improvements $ 25,000
47205-Traffic Sign Replacement 25,000
130

Fiscal Year (FY) 2026/27 Operating and Capital Budget
GENERAL FUND - 100 Department Budgets-Public Works
PUBLIC WORKS - ADMINISTRATION & ENGINEERING - 341

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
Salary & Wages - 401 581,218 606,965 505,954 794,161 813,225 19,064 2% Overtime - 402 189 263 272 87 114 27 24%
Employee Benefits - 410 176,635 178,022 149,896 269,526 322,858 53,332 17% Total Salary & Benefits 758,042 785,250 656,122 1,063,774 1,136,197 72,423 6% Services and Supplies
Professional & Administrative Services - 42 301,594 28,749 28,010 59,125 53,815 (5,310) -10% Materials & Supplies - 44 147 - - - - - 0%
Total Services and Supplies 301,741 28,749 28,010 59,125 53,815 (5,310) -10% Capital Outlay
Asset Acquisition/Improvement - 47 361 1,400 232 2,500 - (2,500) -100% Total Capital Outlay 361 1,400 232 2,500 - (2,500) -100% Indirect Cost Allocations
Administrative Credits - 46121 (588,795) (620,417) (525,606) (956,437) (1,015,980) (59,543) 6% Admin Debits - 46122 10,445 - 12,247 14,325 21,594 7,269 34% IS Charges - 46124 167,991 147,135 63,469 151,887 144,513 (7,374) -5% Legal Charges - 46126 23,330 33,269 14,211 8,000 8,000 - 0% General Liability Insurance - 46201 63,760 82,531 61,986 55,689 59,412 3,723 6% Total Indirect Cost Allocations (323,270) (357,481) (373,694) (726,536) (782,461) (55,925) 7% Total 736,873 457,917 310,671 398,863 407,551 8,688 2%
MEASURE S - 2014 FUND - 106
Professional & Administrative Services - 42 19,793 23,462 - 75,000 25,000 (50,000) -200% Administrative Debits - 46122 44,785 84,911 72,071 144,653 68,017 (76,636) -113% Total Measure S - 2014 Fund - 106 64,578 108,373 72,071 219,653 93,017 (126,636) -136% EQUIPMENT RESERVE FUND - 160
Asset Acquisition/Improvement - 47 44,853 7,234 - - - - 0% Total Equipment Reserve Fund - 160 44,853 7,234 - - - - 0% MEASURE J FUND - 215
Other Operating Expenses - 43 1,152 131 89 4,400 4,400 - 0% Administrative Debits - 46122 117,137 146,717 106,461 191,723 179,262 (12,461) -7% Total Measure J Fund - 215 118,289 146,848 106,550 196,123 183,662 (12,461) -7% SOLID WASTE FUND - 214
Professional & Administrative Services - 42 - 51,000 - - - - 0% Legal Charges - 46126 - 6,935 16,804 - - - 0%
Total Refuse Management Fund - 213 - 57,935 16,804 - - - 0%

MAJOR NON-PERSONNEL EXPENSE DETAILS
131