Pismo Beach City Council
August 4, 2026

PISMO BEACH CITY COUNCIL STAF REPOR
Agenda Item #12.A
Meetin Date: u ust 4, 2026
TITLE:

Mid-Cycle Budget Adjustments for Fiscal Years 2026 and 2027 RECOMMENDATION:

Adopt a Resolution approving and appropriating budget adjustments for Fiscal Years 2026 and 2027.

DISCUSSION:

The City of Pismo Beach operates on a two-year budget cycle, which allows for long-term planning, coordination of multi-year capital projects, and efficiency of staff time as budget preparation only occurs every other year. In order to maintain accuracy of the budget and update the City’s financial plan, it is important to review and revise it periodically (e.g., every six months) to ensure the budget reflects current revenues received and operating costs and trends. The purpose of this agenda item is to provide an opportunity for the City Council to review, approve, and/or make changes to staff’s recommended mid-cycle budget adjustments for Fiscal Years (FY) 2026 and 2027, via adoption of a resolution provided as Attachment 1.

The proposed mid-year budget adjustments reflect updates to: projects, operations, parks, Highway 1 relinquishment, carrying forward vehicle budgets, align budget to actuals, adjust Technology Service Fund allocations, and technical corrections. The net fiscal impact of approving all these changes across all funds is net expenditure savings of $1,277,848.48 in FY 2026, and net additional costs of $1,721,152.97 in FY 2027. Table 1 below illustrates the net fiscal impact for each category and fiscal year, where negative amounts reflect additional costs or reduced revenues, and positive amounts reflect reduced costs or additional revenues.

Table 1: Proposed Mid-Year Budget Adjustments Fiscal Impact by Category Category
FY 2026 Proposed
Budget Adjustment
Fiscal Impact
FY 2027 Proposed
Budget Adjustment
Fiscal Impact
Projects (345,993.20)$ (505,865.00)$
Operations 600,151.19 (67,391.97)
Parks -(184,500.00)
Hwy 1 Relinquishment -(314,600.00)
Carryfoward Vehicle Budgets 656,000.00 (656,000.00)
Align budget to actuals 367,690.49 (127,796.00)
Adjust Technology Service Fund allocations -135,000.00
Technical corrections --
Total Fiscal Impact 1,277,848.48$ (1,721,152.97)$ Council Agenda 8-4-2026 12.A-1

The following sections describe the components of each category.

Project Adjustments
The following proposed budget adjustments reflect one-time project adjustments to reflect completed projects, updates to existing projects, and new proposed projects. The net fiscal impact is net additional cost of $345,933.20 in FY 2026 and $505,865.00 in FY 2027 across all funds. Table 2 illustrates the net fiscal impact of the proposed budget adjustments by project and fund, followed by a brief description of the major changes.

Table 2: Proposed Budget Adjustments for Project Adjustments Description Project Title Fund
FY 2026
Proposed
Budget
Adjustment
FY 2027
Proposed
Budget
Adjustment
Revenue
Impact Fee to support portion of Public Safety
Facility
No Project General Fund $ 166,518.00
Grant received in FY 2024 Wildland Fire Prevention Grant Motor Vehicle Fund (187,726.00) Subtotal Revenues (21,208.00)
Expenditures
FEMA funding de-obligated for Franklin
Ave/Harbor View Ave site
FY17 Rainstorm General Fund $ 8,019.21
Franklin Street Waterline Franklin Street Waterline Water Construction Fund 100,000.00 Impact Fee to support portion of Public Safety
Facility
No Project Impact Fees 166,518.00
Instructional and decorative parking signs for
Price Street for 3 hour parking
Parking Signs Parking Enterprise Fund 70,500.00
Move funds to FY 2026 from FY 2027 to
support Public outreach and engagement
Safety & Access Element Update General Fund 98,735.00 (98,735.00) PEG Fee Appropriation for Council Chamber
Technology/Operational Improvements
Chamber Broadcasting Upgrades Public Education Government Fund
- 100,000.00
Pismo Pier Waterline Valve Replacement -
replace 5 existing 6" butterfly valves on the
firewater line on the Pier
Pier Waterline Valve Replacmnt Capital Projects 30,000.00 Plant Water Seal & Pump Rebuild & Outfall
Seal Replacement
No Project Wastewater Treatment Fund (39,120.00)
Plant Water Seal & Pump Rebuild & Outfall
Seal Replacement
WWTP Seal Pump Outfall Replace Wastewater Capital Projects 89,120.00 Project completed Cyp Doll Bridge Pier Inspectn General Fund (3,577.15) Project completed Facilities Assessment General Fund (16,946.16) Project completed FY 2022 Paving Project Capital Projects (43,217.52) Project completed IT Ops Enhancements Technology Service Fund 16.56 Project completed James Way Beautification Capital Projects (200,000.00) Project completed Pier Ave Stairs General Fund (117.38) Project completed Pier Ave Stairs Capital Projects (57,600.50) Project completed Trash Cans at Bus Stops Capital Projects (30,011.90) Council Agenda 8-4-2026 12.A-2

• $351,454.05 in FY 2026 for total project savings from completed projects across all funds.
• $166,518 in FY 2026 of additional revenues from the accumulation of Development Impact Fees that can be transferred from the Impact Fee Fund to the General Fund to help support the cost of the Public Safety Facility.

New proposed projects include:
• $100,000 to repair the eroding slope related to a leak in the Franklin Street waterline in the Water Enterprise Fund
• $70,500 for 100 instructional signs, 10 tall metal signs, and 20 smaller decorative parking signs for Price Street to move from two-hour to three-hour parking as discussed at the June 6, 2026 Council meeting, supported by the Parking Enterprise Fund
• $100,000 to update the Council Chamber broadcasting equipment, including upgrading the software of the system and 3D mapping the room to use AI for the camera shots for new legislative body members, upgrading meeting software, replacing the amp, and re-programming the controls, which is supported by the Public, Educational, and Governmental (PEG) Fund
• $30,000 to replace five existing valves on the fire waterline on the Pier, supported by the Transaction Sales Tax Fund
• $89,120 to pay for the removal and replacement of the cartridge seals on three vertical turbine pumps and the removal, rebuild, and reinstall of one vertical turbine pump that is failing, supported by the Wastewater Enterprise Fund • $200,000 to support the removal and replacement of downtown sidewalk panels to reduce the City’s trip-and-fall claims, which is supported by the Transaction Sales Tax Fund

Description Project Title Fund
FY 2026
Proposed
Budget
Adjustment
FY 2027
Proposed
Budget
Adjustment
Expenditures
Purchase of Land for New Production Well No Project Water Enterprise Fund 402,967.04 Remove and replace downtown sidewalk
panels
Downtown Sidewalk Repair Capital Projects 200,000.00
SSMP Additional Flow Monitoring Sewer System Management Plan Wastewater Treatment Fund 15,000.00 Water and Wastewater Rate Study Water & Wastewater Rate Study Water Enterprise Fund 19,550.00 Water and Wastewater Rate Study Water & Wastewater Rate Study Wastewater Treatment Fund 19,550.00 Subtotal Expenditures $ 324,785.20 $ 505,865.00
Net Fiscal Impact (Revenues - Expenditures)(345,993.20)$ (505,865.00)$ Council Agenda 8-4-2026 12.A-3

Operating Costs
The subsequent proposed budget adjustments reflect various operating cost adjustments to reflect current operations. The net fiscal impact is a net cost savings of $600,151.19 in FY 2026 and a net increase of costs of $67,391.97 in FY 2027 across all funds compared to budget. Table 3 illustrates the net fiscal impact of the proposed budget adjustments by fund, followed by a brief description of the major changes.

Table 3: Proposed Budget Adjustments for Operating Costs Description Fund
One-time /
Ongoing
FY 2026 Proposed
Budget Adjustment
FY 2027
Proposed Budget
Adjustment
Revenue
Citywide Asset Management System and ArcGIS Integration Technology Service Fund One-time 10,001.00$ Developer reimbursements General Fund Ongoing 55,042.00 25,000.00 Fire Safe Council funding for Wildfire Publications General Fund One-time 9,755.95 OPEB - reimbursement from OPEB to City for Retiree Health costs
General Fund Ongoing 185,858.00 185,000.00
Recognize Workers' comp available balance General Fund One-time 1,000,000.00 Subtotal Revenues 1,250,655.95$ 220,001.00$
Expenditures
IA Pro/Blue Team Annual Fee (Versaterm)General Fund Ongoing 300.00 5 Cities Homeless Coalition Housing In Lieu Fee One-time 100,000.00 Add Avila radio maintenance costs Technology Service Fund Ongoing 12,000.00 Additional General Liability Insurance CJPIA costs General Fund Ongoing 66,112.00 Additional General Liability Insurance CJPIA costs Water Enterprise Fund Ongoing 4,667.00 Additional General Liability Insurance CJPIA costs Wastewater Treatment Fund Ongoing 6,999.00 All Data vehicle maintenance software subscription to track inventory
Motor Vehicle Fund Ongoing 5,000.00
CA Police Chiefs Assn (CPCA), CalPac Dues, League of
California Cities - Annual Membership Dues
General Fund Ongoing 302.00
CalFire contract savings General Fund One-time (375,000.00) CalPERS Consolidating Tiers 1 to 3 and reflecting 3%
savings from prepayment
General Fund Ongoing (178,105.15)
CalPERS Consolidating Tiers 1 to 3 and reflecting 3%
savings from prepayment
Lodging Business Improvement Ongoing 3,361.28
CalPERS Consolidating Tiers 1 to 3 and reflecting 3%
savings from prepayment
Water Enterprise Fund Ongoing (31,031.09)
CalPERS Consolidating Tiers 1 to 3 and reflecting 3%
savings from prepayment
Wastewater Treatment Fund Ongoing 52,680.64
CalPERS Consolidating Tiers 1 to 3 and reflecting 3%
savings from prepayment
Parking Enterprise Fund Ongoing 21,549.06
CalPERS Consolidating Tiers 1 to 3 and reflecting 3%
savings from prepayment
Technology Service Fund Ongoing 29,982.00
CalPERS Consolidating Tiers 1 to 3 and reflecting 3%
savings from prepayment
Motor Vehicle Fund Ongoing (14,485.77)
CCCPH Cross Connection Plan Water Enterprise Fund Ongoing 32,000.00 Central Coast Blue JPA O&M - costs absorbed by City Water Enterprise Fund Ongoing (17,946.24) (21,937.00) Central Coast Blue JPA O&M - costs absorbed by City Wastewater Treatment Fund Ongoing (44,537.00) (44,537.00) Citywide Asset Management System and ArcGIS Integration General Fund One-time 2,001.00 Citywide Asset Management System and ArcGIS Integration Water Enterprise Fund One-time 4,000.00 Citywide Asset Management System and ArcGIS Integration Wastewater Treatment Fund One-time 4,000.00 Citywide Asset Management System and ArcGIS Integration Technology Service Fund One-time 10,001.00 Council Agenda 8-4-2026 12.A-4

Description Fund
One-time /
Ongoing
FY 2026 Proposed
Budget Adjustment
FY 2027
Proposed Budget
Adjustment
Expenditures
Copier/Printer rental General Fund Ongoing 5,000.00 5,000.00 CPOA Legal Defense General Fund Ongoing 138.00
Developer reimbursements General Fund One-time 55,042.00 25,000.00 Dolliver, Main, and Pomeroy Parking signs, Parking Kiosks - adjustment for tax
Parking Enterprise Fund One-time 34,000.00
Emergency Medical Services (EMS) County Request for
Proposal (RFP)
General Fund One-time (25,387.00) 32,407.00
Equipment Change Over to IPS for Parking Citations Parking Enterprise Fund One-time 8,815.00 Equipment Change Over to IPS for Parking Citations Ongoing 3,240.00 External User Access (8 users access to Probation, Courts, CJIS)
General Fund Ongoing 5,412.00
Increase for lab supplies Wastewater Treatment Fund Ongoing 4,000.00 Investment Advisory Services - cost based on increased
portfolio
General Fund Ongoing 5,412.00
Investment Advisory Services - cost based on increased
portfolio
Water Enterprise Fund Ongoing 875.00
Investment Advisory Services - cost based on increased
portfolio
Wastewater Treatment Fund Ongoing 875.00
Investment Advisory Services - cost based on increased
portfolio
Parking Enterprise Fund Ongoing 797.00
Janitorial cleanings of City Facilities - update based on Public Saftey Facility and removing temporary facilities
General Fund Ongoing (56,000.00)
Lab testing for water distribution system Water Enterprise Fund Ongoing 13,000.00 Lopez Water Water Enterprise Fund Ongoing (233,126.00)
Lopez Water Water Tax Lopez State One-time (142,450.00) Lopez Water Litigation cost projection Water Enterprise Fund One-time 350,000.00 Microsoft O365 and Exchange Annual Licenses - CITIG Technology Service Fund Ongoing 8,500.00 Microsoft Teams Parking Office Phones (3) and Recording Technology Service Fund Ongoing 160.00 Microsoft Teams Phone includes all City VoIP phone lines except for Parking
Technology Service Fund Ongoing 6,100.00
Mobile Command Vehicle (MVC) Satellite Internet with
Starlink
General Fund Ongoing 120.00
Modified Permit to operate #1588-2 generator PSF 60% for Police
General Fund Ongoing 1,103.00 1,110.00
Monthly maintenance for City traffic signals. General Fund One-time 12,500.00 No longer need GovClarity Program General Fund Ongoing (7,500.00) Peerless Virtual Reality Training Warranty Parking Enterprise Fund Ongoing 1,999.00 Plan review, building inspections General Fund One-time 46,150.00 Police EOC Training Room Hospitality Fund General Fund Ongoing 5,000.00 Range Master Annual Range Fee General Fund Ongoing 800.00 Recognize Workers' comp available balance Payroll Clearing One-time 1,000,000.00 Records Clerk twice-yearly travel General Fund Ongoing 3,000.00 Shared Debt Service Installments for the Construction of the New Animal Services Shelter
General Fund Ongoing 1,000.00
Training - Class A Driver's License Certification Motor Vehicle Fund Ongoing 4,000.00 Update Speed survey per AB 43 to reflect a new
comprehensive survey
Transaction Sales Tax Fund One-time 46,000.00
V700 Battery Subscription (3 year) Parking Enterprise Fund Ongoing 800.00 Vigilant LPR - Ongoing Annual Fees General Fund Ongoing 7,800.00 Water Resource Support Services Water Enterprise Fund One-time 12,000.00 Water supply evaluation Water Enterprise Fund One-time 10,600.00 12,000.00 Water System Annual Permit Fees Water Enterprise Fund Ongoing 7,630.00 28,000.00 Yakchat - Teams Texting Technology Service Fund Ongoing 6,000.00 Zero Trust VPN Clients Technology Service Fund Ongoing 3,600.00 Subtotal Expenditures 650,504.76$ 287,392.97$
Net Fiscal Impact (Revenues - Expenditures)600,151.19$ (67,391.97)$ Council Agenda 8-4-2026 12.A-5

•Recognize Workers’ Compensation available balance: Staff recommends moving a one-time $1,000,000 from the Payroll Clearing Fund workers’ compensation account balance to the General Fund in FY 2026. This amount has accumulated over the past 6 years from payroll, paid by the City, and spent on workers’ compensation insurance premiums. In the past 3 years, the account balance increased significantly due to lower workers’ compensation premiums.
•OPEB (Other Post Employment Benefits) reimbursement: The City’s OPEB account has a surplus balance from a combination of steady contributions to the account and aggressive investment strategy and resulting investment earnings. As a result, the City is no longer contributing funds to the account and instead can reimburse the City for retiree health benefit costs. This results in $185,858 and an estimated $185,000 of revenues into the General Fund in FY 2026 and FY 2027, respectively, and ongoing. •5Cities Homeless Coalition: Staff recommends contributing a one-time $100,000 (consistent with the prior year) from the Housing In Lieu Fee Fund in FY 2027 to the 5Cities Homeless Coalition to support their non-congregate shelter program and housing support programs for case management and direct financial assistance.

Contributions to outside agencies are considered one-time as the City’s practice is to first support the City’s budget and consider contributions to outside agencies on an annual basis.
•Cal Fire Contract Savings: Staff estimates that the Cal Fire contract will have a one- time estimated savings of $375,000 in FY 2026 and recommends that Council de- appropriate that amount in the General Fund in FY 2026. •CalPERS Unfunded Accrued Liability Savings and Reallocation: The City pays its CalPERS unfunded accrued liability (UAL) upfront in July each year to qualify for a 3% savings. This year, CalPERS consolidated the UAL for Tier 1 through Tier 3 plans, resulting in a reallocation of the cost based on each employee’s fund and account.

The result is not only savings across funds, but also a reallocation of budget. Staff recommends reallocating the budget to reflect this change and 3% savings ($116,049.03 in FY 2027) across all funds.
•Lopez Water and Lopez Litigation Costs: San Luis Obispo County of Public Works provided updated budgets for Lopez Lake water costs, largely to reflect decreases in expenditures to help support the increase in litigation costs associated with the Lopez Lake litigation. The City has made all these payments to the County under protest and with all rights reserved. Net Lopez water cost savings is projected to be $375,576, offset by an estimated $350,000 in anticipated litigation costs, all in FY 2027 and supported by the Water Enterprise Funds.

Parks
The following proposed budget adjustments reflect supporting various improvements to parks. The proposed budget adjustments reflect net additional costs of $184,500 in FY 2027. Table 4 illustrates the net fiscal impact of the proposed budget adjustments by fund.

Council Agenda 8-4-2026 12.A-6

Table 4: Proposed Budget Adjustments for Parks
Highway 1 Relinquishment
The proposed budget adjustments reflect the additional costs associated with Caltrans’ relinquishment of approximately 2.15 centerline miles of Highway 1 to the City, from post mile 14.56 (Butterfly Grove) to post mile 16.71 (Mattie Road). Relinquishment would provide the City with local control over traffic and parking while making the City responsible for ongoing roadway maintenance.

Staff recommends that the Council appropriate an additional $314,600, primarily from the Transaction Sales Tax Fund, for the costs shown in the following table. Under the relinquishment agreement, the City would receive $1,710,000, or another amount allocated by the California Transportation Commission, to help offset these costs. Table 5 illustrates the net fiscal impact of the proposed budget adjustments by fund.

Table 5: Proposed Budget Adjustments for Highway 1 Relinquishment Description Fund
One-time
/ Ongoing
FY 2027 Proposed
Budget Adjustment
Expenditures
5 concrete picnic tables at Spyglass Park General Fund One-time $ 11,500.00 Boosinger Park Playground softfall (additional cost) Capital Projects One-time 25,000.00 Landscaping at Palisades basketball courts General Fund One-time 88,000.00 Pier Plaza Replace three Shade Sails Pier Enterprise Fund One-time 10,000.00 Pier Plaza Whale painting Pier Enterprise Fund Ongoing 4,000.00 Professional playground inspection - annual
requirement
General Fund Ongoing 16,000.00
Dinosaur Caves Park Friendship Swing Installation
and repairs
General Fund One-time 30,000.00
Subtotal Expenditures $ 184,500.00
Net Fiscal Impact (Revenues - Expenditures)(184,500.00)$ Description Fund
One-time /
Ongoing
FY 2027 Proposed
Budget Adjustment
Expenditures
Battery backup for City-owned signals Transaction Sales Tax Fund
One-time $ 50,000.00
Electricity for Streetlights for Hwy 1 Relinquishment General Fund Ongoing 3,600.00 Highway 1 Sidewalk Extension Design Capital Projects One-time 200,000.00 Highway 1 takeover - signs, signals, battery backup
for signals
Capital Projects One-time 61,000.00
Subtotal Expenditures $ 314,600.00
Net Fiscal Impact (Revenues - Expenditures)(314,600.00)$ Council Agenda 8-4-2026 12.A-7

Carryforward Vehicle Budgets
There are three vehicles and one piece of equipment that were budgeted in the Motor Vehicle Replacement Fund in FY 2026 or prior and have not yet been purchased. Staff recommends that Council carryforward the vehicle budgets in the amount of $656,000, de-appropriating this amount from FY 2026 and appropriating the same amount in FY 2027 for the following vehicles listed in Table 6.

Table 6: Proposed Budget Adjustments for Carrying Forward Vehicle Budgets Align Budget to Actuals
The following proposed budget adjustments reflect aligning budget to actuals for FY 2026 and related adjustments for FY 2027. The net fiscal impact is net expenditure savings compared to budget of $367,690.49 in FY 2026 and net additional costs of $127,796.00 in FY 2027. Table 7 illustrates the net fiscal impact of the proposed budget adjustments by fund.

Table 7: Proposed Budget Adjustments to Align Budget to Actuals Vehicle No. Vehicle Description Year Make Model Color Fiscal Year
Purchased
Carryforward
Budget
FDR64 F450 XLT 2010 FORD F450 XLT Red 2010 500,000
FD172 Polaris 2017 POLARIS RAZOR 800 Gray 2018 56,000
FDEX1 Fire Extrication 2018 2018 60,000
PWNEW Toyota Rav 4 Hybrid 40,000
656,000$
Fund
One-time /
Ongoing
FY 2026 Proposed
Budget Adjustment
FY 2027 Proposed
Budget Adjustment
Revenue
General Fund One-time (132,295.54)$ -$
Technology Service Fund One-time (63,008.00)-
Motor Vehicle Fund One-time 56,001.12 -
Subtotal Revenues (139,302.42) -
Expenditures
General Fund One-time (871,045.96)$ -$
General Fund Ongoing 47,000.00 53,000.00
Lodging Business Improvement One-time 521.00 -
Lodging Business Improvement Ongoing 2,300.00 2,500.00
Chapman Estate Fund One-time (488.00)-
Water Enterprise Fund One-time 116,229.93 -
Water Enterprise Fund Ongoing - 27,000.00
Wastewater Treatment Fund One-time 13,301.00 -
Wastewater Treatment Fund Ongoing - -
Parking Enterprise Fund One-time 31,778.00 -
Parking Enterprise Fund Ongoing - -
Technology Service Fund One-time 53,000.00 -
Technology Service Fund Ongoing 27,200.00 28,296.00
Motor Vehicle Fund One-time 56,764.12 -
Motor Vehicle Fund Ongoing 16,447.00 17,000.00
Subtotal Expenditures $ (506,992.91) $ 127,796.00 Net Fiscal Impact (Revenues - Expenditures) 367,690.49$ (127,796.00)$ Council Agenda 8-4-2026 12.A-8

Technology Services Fund Allocations
The following proposed budget adjustments reflect costs charged to one of the City’s internal services fund, the Technology Services Fund, that is funded by transfers from funds where the benefit is received to the Technology Services Fund to support those technology costs. The net fiscal impact is $0 in FY 2026 and a net savings of $135,000 compared to budget in FY 2027. Table 8 illustrates the net fiscal impact of the proposed budget adjustments by fund.

Table 8: Proposed Budget Adjustments for Technology Services Fund Allocations Technical Corrections
The following proposed budget adjustments reflect technical corrections to reflect moving budget to correct accounts to assist in tracking and to align budget to projected actuals.

The net fiscal impact is $0 in FY 2026. Table 9 illustrates the net fiscal impact of the proposed budget adjustments by fund
Fund
FY 2026 Proposed
Budget Adjustment
FY 2027 Proposed
Budget Adjustment
Revenue
Technology Service Fund (194,800.00)$ 162,138.00$
Subtotal Revenues (194,800.00)$ 162,138.00$
Expenditures
General Fund (149,022.00)$ 22,679.00$
Lodging Business Improvement 496.00 17.00
Chapman Estate Fund - -
Water Enterprise Fund (12,178.00) 1,366.00
Wastewater Treatment Fund (17,595.00) 1,790.00
Parking Enterprise Fund (13,375.00) 957.00
Technology Service Fund - -
Motor Vehicle Fund (3,126.00) 329.00
Subtotal Expenditures $ (194,800.00) $ 27,138.00
Net Fiscal Impact (Revenues - Expenditures)-$ 135,000.00$ Council Agenda 8-4-2026 12.A-9

Table 9: Proposed Budget Adjustments for Technical Corrections Conclusion and Recommendation
Staff recommends that the City Council adopt a resolution (Attachment 1) approving and appropriating budget adjustments for FY 2026 and FY 2027.

FISCAL IMPACT:

The net fiscal impact of approving all these changes across all funds is net expenditure savings of $1,277,848.48 in FY 2026, and net additional costs of $1,721,152.97 in FY 2027. Of this amount, ongoing net cost savings are $196,703.24 in FY 2026 and $293,635.03 in FY 2027, while one-time net cost savings are $1,081,145.24 in FY 2026 and one-time net additional costs are $2,014,788.00 in FY 2027 as illustrated in Table

10. Table 10: Proposed Budget Adjustments One-Time vs Ongoing Description Fund
FY 2026 Proposed
Budget Adjustment
Revenue
Move one-time Backup Dispatch Connection to Bello
Tower to project account
Technology Service Fund $ 250,000.00
Move one-time Backup Dispatch Connection to
Hillcrest to project account
Technology Service Fund 25,000.00
Subtotal Revenues $ 275,000.00
Expenditures
Move CalFIRE training budget to correct account General Fund $ - Move one-time Backup Dispatch Connection to Bello
Tower to project account
General Fund 250,000.00
Move one-time Backup Dispatch Connection to Bello
Tower to project account
Technology Service Fund -
Move one-time Backup Dispatch Connection to
Hillcrest to project account
General Fund 25,000.00
Move one-time Backup Dispatch Connection to
Hillcrest to project account
Technology Service Fund -
Technical adjustment to correct accounts Capital Projects - Subtotal Expenditures $ 275,000.00
Net Fiscal Impact (Revenues - Expenditures)-$
Ongoing/ One-time
FY 2026 Proposed
Budget Adjustment
Fiscal Impact
FY 2027 Proposed
Budget Adjustment
Fiscal Impact
One-time 1,081,145.24$ (2,014,788.00)$
Ongoing 196,703.24 293,635.03
Total Fiscal Impact 1,277,848.48$ (1,721,152.97)$ Council Agenda 8-4-2026 12.A-10

All funds have sufficient fund balances to support these costs. Table 11 below illustrates the proposed revenue and expenditure budget adjustments by fund and fiscal year.

Table 11: Proposed Mid-Year Budget Adjustments by Fund
Fund Type
FY 2026 Proposed
Budget Adjustment
FY 2027 Proposed
Budget Adjustment
General Fund Rev 1,284,878.41$ 210,000.00$
General Fund Exp (1,625,578.36) 104,002.85
Subtotal General Fund Net 2,910,456.77 105,997.15
Transaction Sales Tax Fund Exp 361,641.05 587,000.00 Subtotal Transaction Sales Tax Fund Net (361,641.05) (587,000.00) Public Education Government Fund Exp - 100,000.00
Subtotal PEG Fund Net -(100,000.00)
Housing In Lieu Fee Exp - 100,000.00
Subtotal Housing In Lieu Fee Net (100,000.00)
Lodging Business Improvement Exp 3,317.00 5,878.28
Subtotal Lodging Business Improveme Net (3,317.00) (5,878.28) Chapman Estate Fund Exp (488.00) -
Subtotal Chapman Estate Fund Net 488.00 -
Capital Projects Rev (315,514.15) 491,000.00
Capital Projects Exp (330,829.92) 516,000.00
Subtotal Capital Projects Net 15,315.77 (25,000.00)
Impact Fees Exp 166,518.00
Subtotal Impact Fees Net (166,518.00) -
Water Enterprise Fund Exp 507,302.73 318,363.91
Subtotal Water Enterprise Fund Net (507,302.73) (318,363.91) Water Tax Lopez State Exp - (142,450.00)
Subtotal Water Tax Lopez State Net -142,450.00
Water Construction Fund Rev - 100,000.00
Water Construction Fund Exp - 100,000.00
Subtotal Water Construction Fund Net - -
Wastewater Treatment Fund Exp (48,831.00) 110,357.64 Subtotal Wastewater Treatment Fund Net 48,831.00 (110,357.64) Pier Enterprise Fund Exp - 14,000.00
Subtotal Pier Enterprise Fund Net - (14,000.00)
Parking Enterprise Fund Exp 52,403.00 108,657.06
Subtotal Parking Enterprise Fund Net (52,403.00) (108,657.06) Technology Service Fund Rev 19,965.28 172,139.00
Technology Service Fund Exp 80,216.56 104,639.00
Subtotal Technology Service Fund Net (60,251.28) 67,500.00 Motor Vehicle Fund Rev (131,724.88) -
Motor Vehicle Fund Exp (585,914.88) 667,843.23
Subtotal Motor Vehicle Fund Net 454,190.00 (667,843.23) Payroll Clearing Exp 1,000,000.00
Subtotal Payroll Clearing Net (1,000,000.00) -
Total All Funds 1,277,848.48$ (1,721,152.97)$
Council Agenda 8-4-2026 12.A-11

ATTACHMENTS:

1. Resolution

1.A. Exhibit A to Resolution: Summary of Budget Adjustments by Fund and Fiscal Year for FY 2026 and FY 2027
Submitted by: Nadia Feeser, Administrative Services Director City Manager Approval:

Council Agenda 8-4-2026 12.A-12

RESOLUTION NO. R-2026-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PISMO BEACH,

CALIFORNIA APPROVING AND APPROPRIATING BUDGET ADJUSTMENTS FOR FISCAL YEARS 2026 AND 2027
WHEREAS, the City of Pismo Beach operates on a two-year budget cycle, which allows for long-term planning, coordination of multi-year capital projects, and efficiency of staff time as budget preparation only occurs every other year; and WHEREAS, in order to maintain accuracy of the budget and update the City’s financial plan, it is important to review and revise it periodically to ensure the budget reflects current revenues received and operating costs and trends; and
WHEREAS, staff proposes mid-year budget adjustments to reflect updated projections and estimates to the Fiscal Year (FY) 2026 and FY 2027 budgets; and WHEREAS, the FY 2026 and FY 2027 proposed budget adjustments reflect updates to projects, operations, parks, Highway 1 relinquishment, carrying forward vehicle budgets, align budget to actuals, adjust Technology Service Fund allocations, and technical adjustments; and
WHEREAS, the net fiscal impact of the mid-year budget adjustments across all funds is net expenditure savings of $1,277,848.48 in FY 2026, and net additional costs of $1,682,052.97 in FY 2027.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pismo Beach hereby appropriates changes in revenues and expenditures for FY 2026 and FY 2027 as summarized in the table below, and detailed in attached Exhibit A, which by this reference is made a part hereof. This table and attached exhibit include net expenditure savings of $1,277,848.48 in FY 2026, and net additional costs of $1,721,152.97 in FY 2027, across all funds, to reflect the Council-approved budget adjustments.

Fund Type
FY 2026 Proposed
Budget Adjustment
FY 2027 Proposed
Budget Adjustment
Subtotal General Fund Net 2,910,456.77 105,997.15
Transaction Sales Tax Fund Exp 361,641.05 587,000.00
Subtotal Transaction Sales Tax Fund Net (361,641.05)(587,000.00) Public Education Government Fund Exp - 100,000.00
Subtotal PEG Fund Net -(100,000.00)
Housing In Lieu Fee Exp - 100,000.00
Subtotal Housing In Lieu Fee Net (100,000.00)
Council Agenda 8-4-2026 12.A-13
Attachment 1

BE IT FURTHER RESOLVED that the City Council of the City of Pismo Beach hereby appropriates any transfers or allocations between funds necessary to implement these Council-approved adjustments for FY 2026 and FY 2027.

UPON MOTION OF Council Member , seconded by Council Member , the foregoing resolution was adopted by the City Council of the City of Pismo Beach this 4th day of August 2026, by the following vote:

AYES:

NOES:

Lodging Business Improvement Exp 3,317.00 5,878.28
Subtotal Lodging Business Improvemen Net (3,317.00) (5,878.28) Chapman Estate Fund Exp (488.00) -
Subtotal Chapman Estate Fund Net 488.00 -
Capital Projects Rev (315,514.15) 491,000.00
Capital Projects Exp (330,829.92) 516,000.00
Subtotal Capital Projects Net 15,315.77 (25,000.00)
Impact Fees Exp 166,518.00
Subtotal Impact Fees Net (166,518.00) -
Water Enterprise Fund Exp 507,302.73 318,363.91
Subtotal Water Enterprise Fund Net (507,302.73) (318,363.91) Water Tax Lopez State Exp - (142,450.00)
Subtotal Water Tax Lopez State Net -142,450.00
Water Construction Fund Rev - 100,000.00
Water Construction Fund Exp - 100,000.00
Subtotal Water Construction Fund Net - -
Wastewater Treatment Fund Exp (48,831.00) 110,357.64
Subtotal Wastewater Treatment Fund Net 48,831.00 (110,357.64) Pier Enterprise Fund Exp - 14,000.00
Subtotal Pier Enterprise Fund Net - (14,000.00)
Parking Enterprise Fund Exp 52,403.00 108,657.06
Subtotal Parking Enterprise Fund Net (52,403.00) (108,657.06) Technology Service Fund Rev 19,965.28 172,139.00
Technology Service Fund Exp 80,216.56 104,639.00
Subtotal Technology Service Fund Net (60,251.28) 67,500.00 Motor Vehicle Fund Rev (131,724.88) -
Motor Vehicle Fund Exp (585,914.88) 667,843.23
Subtotal Motor Vehicle Fund Net 454,190.00 (667,843.23) Payroll Clearing Exp 1,000,000.00
Subtotal Payroll Clearing Net (1,000,000.00) -
Total All Funds 1,277,848.48$ (1,721,152.97)$
Council Agenda 8-4-2026 12.A-14
Attachment 1

ABSENT:

ABSTAIN:

RECUSED:

Approved: Attest:
________________________ ________________________
Ed Waage, Mayor Erica Inderlied, City Clerk
IN WITNESS WHEREOF, I have hereunto set my hand and official seal of the City of Pismo Beach on _______________________.
________________________
Erica Inderlied, City Clerk
Council Agenda 8-4-2026 12.A-15
Attachment 1

Exhibit A: Mid-Cycle Budget Adjustments August 4, 2026
Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Projects FEMA funding de-
obligated for Franklin
Ave/Harbor View Ave
site
1001 General
Fund
30 Public Works Exp 58101 Misc-Prior Period
Adjus
173010 FY17
Rainstorm
8,019.21 One-time
Projects Franklin Street
Waterline
6101 Water
Enterprise
Fund
30 Public Works Exp 59613 Transfer Out Water
Constructn
271008 Franklin Street
Waterline
100,000.00 One-time
Projects Franklin Street
Waterline
6103 Water
Constructio
n Fund
30 Public Works Rev 49611 Transfer In Water
Ent Fund
271008 Franklin Street
Waterline
100,000.00 One-time
Projects Franklin Street
Waterline
6103 Water
Constructio
n Fund
30 Public Works Exp 56010 Cap Outlay -
Waterlines
271008 Franklin Street
Waterline
100,000.00 One-time
Projects Grant received in FY
2024
7201 Motor
Vehicle
Fund
30 Public Works Rev 45201 State Gov't Grants 243002 Wildland Fire Prevention
Grant
(187,726.00) One-time
Projects Impact Fee to support
portion of Public Safety
Facility
1001 General
Fund
10 General
Government
Rev 49312 Transfer In Impact
Fees
000000 No Project 166,518.00 One-time
Projects Impact Fee to support
portion of Public Safety
Facility
3102 Impact Fees 40 Tourism &
Events
Exp 59101 Transfer Out
General Fund
000000 No Project 166,518.00 One-time
Projects Instructional and
decorative parking
signs for Price Street
for 3 hour parking
6501 Parking
Enterprise
Fund
21 Police Exp 56001 Cap Outlay-Mach &
Equip
271011 Parking Signs 70,500.00 One-time
Projects Move funds to FY 2026
from FY 2027 to
support Public outreach
and engagement
1001 General
Fund
40 Tourism &
Events
Exp 52101 Professional
Services
263004 Safety &
Access
Element
Update
98,735.00 (98,735.00) One-time
Projects Paving for PSF
frontage along Bello
and Wadsworth -
change funding source
1001 General
Fund
30 Public Works Exp 59301 Transfer Out Cap
Project
181026 Public Safety
Facility
(376,647.00) One-time
Projects Paving for PSF
frontage along Bello
and Wadsworth -
change funding source
1002 Transaction
Sales Tax
Fund
30 Public Works Exp 59301 Transfer Out Cap
Project
181026 Public Safety
Facility
376,647.00 One-time
Projects Paving for PSF
frontage along Bello
and Wadsworth -
change funding source
3001 Capital
Projects
30 Public Works Rev 49101 Transfer In General
Fund
181026 Public Safety
Facility
(376,647.00) One-time
Projects Paving for PSF
frontage along Bello
and Wadsworth -
change funding source
3001 Capital
Projects
30 Public Works Rev 49102 Transfer in from
Transaction Sales
Tax Fund
181026 Public Safety
Facility
376,647.00 One-time
Council Agenda 8-4-2026 12.A-16
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Projects PEG Fee Appropriation
for Council Chamber
Technology/Operational
Improvements
2003 Public
Education
Government
Fund
14 City Manager Exp 56001 Cap Outlay-Mach &
Equip
201014 Chamber
Broadcasting
Upgrades
- 100,000.00 One-time
Projects Pismo Pier Waterline
Valve Replacement -
replace 5 existing 6"
butterfly valves on the
firewater line on the
Pie
1002 Transaction
Sales Tax
Fund
30 Public Works Exp 59301 Transfer Out Cap
Project
271006 Pier Waterline
Valve
Replacmnt
30,000.00 One-time
Projects Pismo Pier Waterline
Valve Replacement -
replace 5 existing 6"
butterfly valves on the
firewater line on the
Pie
3001 Capital
Projects
30 Public Works Rev 49102 Transfer in from
Transaction Sales
Tax Fund
271006 Pier Waterline
Valve
Replacmnt
30,000.00 One-time
Projects Pismo Pier Waterline
Valve Replacement -
replace 5 existing 6"
butterfly valves on the
firewater line on the
Pie
3001 Capital
Projects
30 Public Works Exp 56011 Infrastructure 271006 Pier Waterline Valve
Replacmnt
30,000.00 One-time
Projects Plant Water Seal &
Pump Rebuild & Outfall
Seal Replacement
6201 Wastewater
Treatment
Fund
30 Public Works Exp 52331 Process Equip
Repair
000000 No Project (39,120.00) One-time
Projects Plant Water Seal &
Pump Rebuild & Outfall
Seal Replacement
6201 Wastewater
Treatment
Fund
30 Public Works Exp 59622 Transfer Out WW
Capital Proj
271010 WWTP Seal
Pump Outfall
Replace
89,120.00 One-time
Projects Plant Water Seal &
Pump Rebuild & Outfall
Seal Replacement
6202
Wastewater
Capital
Projects
30 Public Works Exp 49621 Transfer In
Wastewater Ent Fnd
271010 WWTP Seal
Pump Outfall
Replace
89,120.00 One-time
Projects Plant Water Seal &
Pump Rebuild & Outfall
Seal Replacement
6202
Wastewater
Capital
Projects
30 Public Works Exp 56001 Cap Outlay-Mach &
Equip
271010 WWTP Seal
Pump Outfall
Replace
89,120.00 One-time
Projects Project completed 1001 General
Fund
30 Public Works Exp 59301 Transfer Out Cap
Project
221003 James Way
Beautification
(200,000.00) One-time
Projects Project completed 1001 General
Fund
30 Public Works Exp 52101 Professional
Services
221015 Pier Ave Stairs (117.38) One-time
Projects Project completed 1001 General
Fund
30 Public Works Exp 59301 Transfer Out Cap
Project
221015 Pier Ave Stairs (57,600.50) One-time
Projects Project completed 1001 General
Fund
30 Public Works Exp 52101 Professional
Services
242001 Cyp Doll
Bridge Pier
Inspectn
(3,577.15) One-time
Projects Project completed 1001 General
Fund
30 Public Works Exp 52101 Professional
Services
252009 Facilities
Assessment
(16,946.16) One-time
Council Agenda 8-4-2026 12.A-17
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Projects Project completed 1001 General
Fund
30 Public Works Exp 59301 Transfer Out Cap
Project
221001 FY 2022
Paving Project
(42,908) One-time
Projects Project completed 1001 General
Fund
15 Administrative
Services
Exp 59711 Transfer Out IT Fund 252003 IT Ops
Enhancements
2,773 One-time
Projects Project completed 1002 Transaction
Sales Tax
Fund
30 Public Works Exp 59301 Transfer Out Cap
Project
261017 Trash Cans at
Bus Stops
(15,005.95) One-time
Projects Project completed 3001 Capital
Projects
30 Public Works Rev 49101 Transfer In General
Fund
221003 James Way
Beautification
(200,000.00) One-time
Projects Project completed 3001 Capital
Projects
30 Public Works Exp 56007 Capital Outlay -
Improvements
221003 James Way
Beautification
(200,000.00) One-time
Projects Project completed 3001 Capital
Projects
30 Public Works Rev 49101 Transfer In General
Fund
221015 Pier Ave Stairs (57,600.50) One-time
Projects Project completed 3001 Capital
Projects
30 Public Works Exp 56007 Capital Outlay -
Improvements
221015 Pier Ave Stairs (57,600.50) One-time
Projects Project completed 3001 Capital
Projects
30 Public Works Rev 49102 Transfer in from
Transaction Sales
Tax Fund
261017 Trash Cans at
Bus Stops
(15,005.95) One-time
Projects Project completed 3001 Capital
Projects
30 Public Works Exp 56001 Cap Outlay-Mach &
Equip
261017 Trash Cans at
Bus Stops
(15,005.95) One-time
Projects Project completed 3001 Capital
Projects
30 Public Works Exp 56001 Cap Outlay-Mach &
Equip
261017 Trash Cans at
Bus Stops
(15,005.95) One-time
Projects Project completed 3001 Capital
Projects
30 Public Works Rev 49101 Transfer In General
Fund
221001 FY 2022
Paving Project
(42,908) One-time
Projects Project completed 3001 Capital
Projects
30 Public Works Exp 56008 Cap Outlay-Street
Const
221001 FY 2022
Paving Project
(43,218) One-time
Projects Project completed 7101 Technology
Service
Fund
10 General
Government
Rev 49101 Transfer In General
Fund
252003 IT Ops
Enhancements
2,773 One-time
Projects Project completed 7101 Technology
Service
Fund
15 Administrative
Services
Exp 52201 Contract Services 252003 IT Ops
Enhancements
17 One-time
Projects Purchase of Land for
New Production Well
6101 Water
Enterprise
Fund
30 Public Works Exp 56005 Capital Outlay-Land 000000 No Project 402,967.04 One-time Council Agenda 8-4-2026 12.A-18
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Projects Remove and replace
downtown sidewalk
panels
1002 Transaction
Sales Tax
Fund
30 Public Works Exp 59301 Transfer Out Cap
Project
261018 Downtown
Sidewalk
Repair
200,000.00 One-time
Projects Remove and replace
downtown sidewalk
panels
3001 Capital
Projects
30 Public Works Rev 49102 Transfer in from
Transaction Sales
Tax Fund
261018 Downtown
Sidewalk
Repair
200,000.00 One-time
Projects Remove and replace
downtown sidewalk
panels
3001 Capital
Projects
30 Public Works Exp 56011 Infrastructure 261018 Downtown Sidewalk
Repair
200,000.00 One-time
Projects SSMP Additional Flow
Monitoring
6201 Wastewater
Treatment
Fund
30 Public Works Exp 52101 Professional
Services
252008 Sewer System
Management
Plan
15,000.00 One-time
Projects Water and Wastewater
Rate Study
6101 Water
Enterprise
Fund
30 Public Works Exp 52101 Professional
Services
272003 Water and
Wastewater
Rate Study
19,550.00 One-time
Projects Water and Wastewater
Rate Study
6201 Wastewater
Treatment
Fund
30 Public Works Exp 52101 Professional
Services
272003 Water and
Wastewater
Rate Study
19,550.00 One-time
Operations IA Pro/Blue Team
Annual Fee (Versaterm)
1001 General
Fund
21 Police Exp 52201 Contract Services 000000 No Project 300.00 Ongoing Operations 5 Cities Homeless
Coalition
2005 Housing In
Lieu Fee
40 Tourism &
Events
Exp 58002 Contributions 000000 No Project 100,000.00 One-time Operations Add Avila radio
maintenance costs
7101 Technology
Service
Fund
15 Administrative
Services
Exp 52308 Radio Maintenance 000000 No Project 12,000.00 Ongoing Operations Additional General
Liability Insurance
CJPIA costs
1001 General
Fund
10 General
Government
Exp 52228 Insurance & Bonds 000000 No Project 66,112.00 Ongoing Operations Additional General
Liability Insurance
CJPIA costs
6101 Water
Enterprise
Fund
30 Public Works Exp 52228 Insurance & Bonds 000000 No Project 4,667.00 Ongoing Operations Additional General
Liability Insurance
CJPIA costs
6201 Wastewater
Treatment
Fund
30 Public Works Exp 52228 Insurance & Bonds 000000 No Project 6,999.00 Ongoing Operations All Data vehicle
maintenance software
subscription to track
inventory
7201 Motor
Vehicle
Fund
30 Public Works Exp 52201 Contract Services 000000 No Project 5,000.00 Ongoing Operations CA Police Chiefs Assn
(CPCA), CalPac Dues,
League of California
Cities - Annual
Membership Dues
1001 General
Fund
21 Police Exp 52227 Membershp&Dues/A
ssociat
000000 No Project 302.00 Ongoing
Operations CalFire contract
savings
1001 General
Fund
22 Fire Exp 52120 CDF Contract 000000 No Project (375,000.00) One-time Council Agenda 8-4-2026 12.A-19
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
12 Tourism &
Events
Exp 51206 PERS UAL Payment 000000 No Project 40,470.65 Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
12 Tourism &
Events
Exp 51206 PERS UAL Payment 000000 No Project 28,056.05 Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
14 City Manager Exp 51206 PERS UAL Payment 000000 No Project 28,767.61 Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
14 City Manager Exp 51206 PERS UAL Payment 000000 No Project 41,058.73 Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
15 Administrative
Services
Exp 51206 PERS UAL Payment 000000 No Project (31,417.28) Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
21 Police Exp 51206 PERS UAL Payment 000000 No Project (62,596.84) Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
22 Fire Exp 51206 PERS UAL Payment 000000 No Project (2,025.00) Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
22 Fire Exp 51206 PERS UAL Payment 000000 No Project (335.00) Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
30 Public Works Exp 51206 PERS UAL Payment 000000 No Project (51,307.26) Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
30 Public Works Exp 51206 PERS UAL Payment 000000 No Project (70,854.52) Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
30 Public Works Exp 51206 PERS UAL Payment 000000 No Project 95,936.92 Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
30 Public Works Exp 51206 PERS UAL Payment 000000 No Project 19,702.57 Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
40 Tourism &
Events
Exp 51206 PERS UAL Payment 000000 No Project (139,536.86) Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
40 Tourism &
Events
Exp 51206 PERS UAL Payment 000000 No Project (31,983.13) Ongoing Council Agenda 8-4-2026 12.A-20
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
1001 General
Fund
40 Tourism &
Events
Exp 51206 PERS UAL Payment 000000 No Project (42,041.79) Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
2006 Lodging
Business
Improveme
nt
12 Tourism &
Events
Exp 51206 PERS UAL Payment 000000 No Project 3,361.28 Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
6101 Water
Enterprise
Fund
15 Administrative
Services
Exp 51206 PERS UAL Payment 000000 No Project 4,489.62 Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
6101 Water
Enterprise
Fund
30 Public Works Exp 51206 PERS UAL Payment 000000 No Project (35,520.71) Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
6201 Wastewater
Treatment
Fund
15 Administrative
Services
Exp 51206 PERS UAL Payment 000000 No Project 4,489.62 Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
6201 Wastewater
Treatment
Fund
30 Public Works Exp 51206 PERS UAL Payment 000000 No Project 48,191.02 Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
6501 Parking
Enterprise
Fund
21 Police Exp 51206 PERS UAL Payment 000000 No Project 21,549.06 Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
7101 Technology
Service
Fund
15 Administrative
Services
Exp 51206 PERS UAL Payment 000000 No Project 29,982.00 Ongoing Operations CalPERS Consolidating
Tiers 1 to 3 and
reflecting 3% savings
from prepayment
7201 Motor
Vehicle
Fund
30 Public Works Exp 51206 PERS UAL Payment 000000 No Project (14,485.77) Ongoing Operations CCCPH Cross
Connection Plan
6101 Water
Enterprise
Fund
30 Public Works Exp 52201 Contract Services 000000 No Project 32,000.00 Ongoing Operations Central Coast Blue JPA
O&M - costs absorbed
by City
6101 Water
Enterprise
Fund
30 Public Works Exp 52113 Interagency
Contracts
000000 No Project (17,946.24) (21,937.00) Ongoing
Operations Central Coast Blue JPA
O&M - costs absorbed
by City
6201 Wastewater
Treatment
Fund
30 Public Works Exp 52113 Interagency
Contracts
000000 No Project -$44,537.00 -$44,537.00 Ongoing
Operations Citywide Asset
Management System
and ArcGIS Integration
1001 General
Fund
30 Public Works Exp 59711 Transfer Out IT Fund 262004 Asset Management
Program
667.00 One-time
Operations Citywide Asset
Management System
and ArcGIS Integration
1001 General
Fund
30 Public Works Exp 59711 Transfer Out IT Fund 262004 Asset Management
Program
667.00 One-time
Operations Citywide Asset
Management System
and ArcGIS Integration
1001 General
Fund
30 Public Works Exp 59711 Transfer Out IT Fund 262004 Asset Management
Program
667.00 One-time
Council Agenda 8-4-2026 12.A-21
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Operations Citywide Asset
Management System
and ArcGIS Integration
6101 Water
Enterprise
Fund
30 Public Works Exp 59711 Transfer Out IT Fund 262004 Asset Management
Program
4,000.00 One-time
Operations Citywide Asset
Management System
and ArcGIS Integration
6201 Wastewater
Treatment
Fund
30 Public Works Exp 59711 Transfer Out IT Fund 262004 Asset Management
Program
4,000.00 One-time
Operations Citywide Asset
Management System
and ArcGIS Integration
7101 Technology
Service
Fund
10 General
Government
Rev 49101 Transfer In General
Fund
262004 Asset
Management
Program
2,001.00 One-time
Operations Citywide Asset
Management System
and ArcGIS Integration
7101 Technology
Service
Fund
10 General
Government
Rev 49611 Transfer In Water
Ent Fund
262004 Asset
Management
Program
4,000.00 One-time
Operations Citywide Asset
Management System
and ArcGIS Integration
7101 Technology
Service
Fund
10 General
Government
Rev 49621 Transfer In
Wastewater Ent Fnd
262004 Asset
Management
Program
4,000.00 One-time
Operations Citywide Asset
Management System
and ArcGIS Integration
7101 Technology
Service
Fund
15 Administrative
Services
Exp 52125 IT Professional Serv 262004 Asset
Management
Program
10,001.00 One-time
Operations Copier/Printer rental 1001 General
Fund
10 General
Government
Exp 52315 Equipment Rental 000000 No Project 5,000.00 5,000.00 Ongoing Operations CPOA Legal Defense 1001 General
Fund
21 Police Exp 52228 Insurance & Bonds 000000 No Project 138.00 Ongoing Operations Developer
reimbursements
1001 General
Fund
30 Public Works Rev 42303 Engineering
Reimbursements
000000 No Project 55,042.00 25,000.00 Ongoing
Operations Developer
reimbursements
1001 General
Fund
30 Public Works Exp 52124 Developer
Reimbursments
000000 No Project 55,042.00 25,000.00 One-time
Operations Dolliver, Main, and
Pomeroy Parking signs,
Parking Kiosks -
adjustment for tax
6501 Parking
Enterprise
Fund
21 Police Exp 56001 Cap Outlay-Mach &
Equip
000000 No Project 34,000.00 One-time
Operations Emergency Medical
Services (EMS) County
Request for Proposal
(RFP)
1001 General
Fund
10 General
Government
Exp 52113 Interagency
Contracts
000000 No Project (25,387.00) 32,407.00 One-time
Operations Equipment Change
Over to IPS for Parking
Citations
6501 Parking
Enterprise
Fund
21 Police Exp 52306 Operating Supp &
Maint
000000 No Project 1,345.00 One-time
Operations Equipment Change
Over to IPS for Parking
Citations
6501 Parking
Enterprise
Fund
21 Police Exp 52206 Phone 000000 No Project 3,240.00 Ongoing Operations Equipment Change
Over to IPS for Parking
Citations
6501 Parking
Enterprise
Fund
21 Police Exp 52314 Minor Equipment 000000 No Project 5,970.00 One-time Operations Equipment Change
Over to IPS for Parking
Citations
6501 Parking
Enterprise
Fund
21 Police Exp 52314 Minor Equipment 000000 No Project 1,500.00 One-time Council Agenda 8-4-2026 12.A-22
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Operations External User Access
(8 users access to
Probation, Courts,
CJIS)
1001 General
Fund
21 Police Exp 52113 Interagency
Contracts
000000 No Project 5,412.00 Ongoing
Operations Fire Safe Council
funding for Wildfire
Publications
1001 General
Fund
12 Tourism &
Events
Rev 48009 Misc.

Reimbursements
000000 No Project 9,755.95 One-time
Operations Increase for lab
supplies
6201 Wastewater
Treatment
Fund
30 Public Works Exp 52333 Lab Operations 000000 No Project 4,000.00 Ongoing Operations Investment Advisory
Services - cost based
on increased portfolio
1001 General
Fund
15 Administrative
Services
Exp 52101 Professional
Services
000000 No Project 5,412.00 Ongoing
Operations Investment Advisory
Services - cost based
on increased portfolio
6101 Water
Enterprise
Fund
15 Administrative
Services
Exp 52101 Professional
Services
000000 No Project 875.00 Ongoing
Operations Investment Advisory
Services - cost based
on increased portfolio
6201 Wastewater
Treatment
Fund
15 Administrative
Services
Exp 52101 Professional
Services
000000 No Project 875.00 Ongoing
Operations Investment Advisory
Services - cost based
on increased portfolio
6501 Parking
Enterprise
Fund
15 Administrative
Services
Exp 52101 Professional
Services
000000 No Project 797.00 Ongoing
Operations Janitorial cleanings of
City Facilities - update
based on Public Safety
Facility and removing
temporary facilities
1001 General
Fund
30 Public Works Exp 52201 Contract Services 000000 No Project (56,000.00) Ongoing Operations Lab testing for water
distribution system
6101 Water
Enterprise
Fund
30 Public Works Exp 52201 Contract Services 000000 No Project 13,000.00 Ongoing Operations Lopez Water 6101 Water
Enterprise
Fund
30 Public Works Exp 52115 Area #12 Payments 000000 No Project 1,175.00 Ongoing Operations Lopez Water 6101 Water
Enterprise
Fund
30 Public Works Exp 52115 Area #12 Payments 000000 No Project (25,102.00) Ongoing Operations Lopez Water 6101 Water
Enterprise
Fund
30 Public Works Exp 52114 Lopez Contract O &
M
000000 No Project 9,900.00 Ongoing
Operations Lopez Water 6101 Water
Enterprise
Fund
30 Public Works Exp 52114 Lopez Contract O &
M
000000 No Project (219,099.00) Ongoing
Operations Lopez Water 6102 Water Tax
Lopez State
30 Public Works Exp 52113 Interagency
Contracts
000000 No Project (10,000.00) One-time
Operations Lopez Water 6102 Water Tax
Lopez State
30 Public Works Exp 52113 Interagency
Contracts
000000 No Project (132,450.00) One-time
Council Agenda 8-4-2026 12.A-23
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Operations Lopez Water Litigation
cost projection
6101 Water
Enterprise
Fund
30 Public Works Exp 52114 Lopez Contract O &
M
000000 No Project 350,000.00 One-time
Operations Microsoft O365 and
Exchange Annual
Licenses - CITIG
7101 Technology
Service
Fund
15 Administrative
Services
Exp 52125 IT Professional Serv 000000 No Project 8,500.00 Ongoing Operations Microsoft Teams
Parking Office Phones
(3) and Recording
7101 Technology
Service
Fund
15 Administrative
Services
Exp 52206 Phone 000000 No Project 160.00 Ongoing
Operations Microsoft Teams Phone
includes all City VoIP
phone lines except for
Parking
7101 Technology
Service
Fund
15 Administrative
Services
Exp 52206 Phone 000000 No Project 6,100.00 Ongoing
Operations Mobile Command
Vehicle (MVC) Satellite
Internet with Starlink
1001 General
Fund
21 Police Exp 52219 Internet 000000 No Project 2,100.00 Ongoing Operations Mobile Command
Vehicle (MVC) Satellite
Internet with Starlink
1001 General
Fund
21 Police Exp 52201 Contract Services 000000 No Project (1,980.00) Ongoing Operations Modified Permit to
operate #1588-2
generator PSF 60% for
Police
1001 General
Fund
21 Police Exp 52113 Interagency
Contracts
000000 No Project $1,103.00 1,110.00 Ongoing
Operations Monthly maintenance
for City traffic signals.
1001 General
Fund
30 Public Works Exp 52201 Contract Services 000000 No Project 12,500.00 One-time Operations No longer need
GovClarity Program
1001 General
Fund
14 City Manager Exp 52101 Professional
Services
000000 No Project (2,500.00) Ongoing
Operations No longer need
GovClarity Program
1001 General
Fund
40 Tourism &
Events
Exp 52101 Professional
Services
000000 No Project (5,000.00) Ongoing
Operations OPEB - reimbursement
from OPEB to City for
Retiree Health costs
1001 General
Fund
10 General
Government
Rev 45010 OPEB Trust
Reimbursemnt
000000 No Project 185,858.00 185,000.00 Ongoing
Operations Peerless Virtual Reality
Training Warranty
6501 Parking
Enterprise
Fund
21 Police Exp 52314 Minor Equipment 000000 No Project 1,999.00 Ongoing Operations Plan review, building
inspections
1001 General
Fund
40 Tourism &
Events
Exp 52101 Professional
Services
000000 No Project 46,150.00 One-time
Operations Police EOC Training
Room Hospitality Fund
1001 General
Fund
21 Police Exp 52222 Travel & Meetings 005025 PD EOC
Hospitality
5,000.00 Ongoing
Operations Range Master Annual
Range Fee
1001 General
Fund
21 Police Exp 52227 Membershp&Dues/A
ssociat
000000 No Project 800.00 Ongoing
Operations Recognize Workers'
comp available balance
1001 General
Fund
10 General
Government
Rev 49931 Transfer In from
Payroll Clearing
000000 No Project 1,000,000.00 One-time
Council Agenda 8-4-2026 12.A-24
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Operations Recognize Workers'
comp available balance
9301 Payroll
Clearing
10 General
Government
Exp 59101 Transfer Out
General Fund
000000 No Project 1,000,000.00 One-time
Operations Records Clerk twice-
yearly travel
1001 General
Fund
14 City Manager Exp 52222 Travel & Meetings 000000 No Project 3,000.00 Ongoing Operations Shared Debt Service
Installments for the
Construction of the
New Animal Services
Shelter
1001 General
Fund
21 Police Exp 52113 Interagency
Contracts
000000 No Project 1,000.00 Ongoing
Operations Training - Class A
Driver's License
Certification
7201 Motor
Vehicle
Fund
30 Public Works Exp 52225 Misc Schools &
Training
000000 No Project 4,000.00 Ongoing
Operations Update Speed survey
per AB 43 to reflect a
new comprehensive
survey
1002 Transaction
Sales Tax
Fund
30 Public Works Exp 52101 Professional
Services
000000 No Project 46,000.00 One-time
Operations V700 Battery
Subscription (3 year)
6501 Parking
Enterprise
Fund
21 Police Exp 52314 Minor Equipment 000000 No Project 800.00 Ongoing Operations Vigilant LPR - Ongoing
Annual Fees
1001 General
Fund
21 Police Exp 52201 Contract Services 000000 No Project 7,800.00 Ongoing Operations Water Resource
Support Services
6101 Water
Enterprise
Fund
30 Public Works Exp 52101 Professional
Services
000000 No Project 12,000.00 One-time
Operations Water supply
evaluation
6101 Water
Enterprise
Fund
30 Public Works Exp 52101 Professional
Services
000000 No Project 10,600.00 12,000.00 One-time
Operations Water System Annual
Permit Fees
6101 Water
Enterprise
Fund
30 Public Works Exp 52201 Contract Services 000000 No Project 7,630.00 28,000.00 Ongoing Operations Yakchat - Teams
Texting
7101 Technology
Service
Fund
15 Administrative
Services
Exp 52206 Phone 000000 No Project 6,000.00 Ongoing
Operations Zero Trust VPN Clients 7101 Technology
Service
Fund
15 Administrative
Services
Exp 52201 Contract Services 000000 No Project 3,600.00 Ongoing Parks 5 concrete picnic tables
at Spyglass Park
1001 General
Fund
30 Public Works Exp 52311 Bldg&Grounds Oper
S&M
000000 No Project 11,500.00 One-time
Parks Boosinger Park
Playground softfall
(additional cost)
3001 Capital
Projects
30 Public Works Exp 56007 Capital Outlay -
Improvements
261016 Boosinger
Park Softfall
25,000.00 One-time
Parks Friendship Swing
Installation and removal
of one bay, Pour in
Place (PIP) repairs near
spinners
1001 General
Fund
30 Public Works Exp 56007 Capital Outlay -
Improvements
000000 No Project 30,000.00 One-time
Council Agenda 8-4-2026 12.A-25
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Parks Landscaping at
Palisades basketball
courts
1001 General
Fund
30 Public Works Exp 52311 Bldg&Grounds Oper
S&M
000000 No Project 88,000.00 One-time
Parks Pier Plaza Replace
three Shade Sails
6401 Pier
Enterprise
Fund
30 Public Works Exp 52306 Operating Supp &
Maint
000000 No Project 10,000.00 One-time
Parks Pier Plaza Whale
painting
6401 Pier
Enterprise
Fund
30 Public Works Exp 52306 Operating Supp &
Maint
000000 No Project 4,000.00 Ongoing
Parks Professional
playground inspection -
annual requirement
1001 General
Fund
30 Public Works Exp 52201 Contract Services 000000 No Project 16,000.00 Ongoing Hwy 1
Relinquish
ment
Battery backup for City-
owned signals
1002 Transaction
Sales Tax
Fund
30 Public Works Exp 56008 Cap Outlay-Street
Const
000000 No Project 50,000.00 One-time
Hwy 1
Relinquish
ment
Electricity for
Streetlights for Hwy 1
Relinquishment
1001 General
Fund
30 Public Works Exp 52208 Electricity 000000 No Project 3,600.00 Ongoing Hwy 1
Relinquish
ment
Highway 1 Sidewalk
Extension Design
1002 Transaction
Sales Tax
Fund
30 Public Works Exp 59301 Transfer Out Cap
Project
271009 Highway 1
Sidewalk
Extension
200,000.00 One-time
Hwy 1
Relinquish
ment
Highway 1 Sidewalk
Extension Design
3001 Capital
Projects
30 Public Works Rev 49102 Transfer in from
Transaction Sales
Tax Fund
271009 Highway 1
Sidewalk
Extension
200,000.00 One-time
Hwy 1
Relinquish
ment
Highway 1 Sidewalk
Extension Design
3001 Capital
Projects
30 Public Works Exp 56007 Capital Outlay -
Improvements
271009 Highway 1
Sidewalk
Extension
200,000.00 One-time
Hwy 1
Relinquish
ment
Highway 1 takeover -
signs, signals, battery
backup for signals
1002 Transaction
Sales Tax
Fund
30 Public Works Exp 59301 Transfer Out Cap
Project
271007 Hwy 1
Relinquishmen
t
61,000.00 Ongoing
Hwy 1
Relinquish
ment
Highway 1 takeover -
signs, signals, battery
backup for signals
3001 Capital
Projects
30 Public Works Exp 56008 Cap Outlay-Street
Const
271007 Hwy 1
Relinquishmen
t
61,000.00 One-time
Hwy 1
Relinquish
ment
Highway 1 takeover -
signs, signals, battery
backup for signals
3001 Capital
Projects
30 Public Works Rev 49102 Transfer in from
Transaction Sales
Tax Fund
271007 Hwy 1
Relinquishmen
t
61,000.00 Ongoing
Carryforward
Vehicles
Vehicle Carryforwards 7201 Motor
Vehicle
Fund
30 Public Works Exp 56003 Cap Outlay-
Automotive
000000 No Project (656,000.00) 656,000.00 One-time
Align
budget to
actuals
Align Budget to Actuals 1001 General
Fund
22 Fire Exp 52380 MV Operations 000000 No Project 34,020.00 One-time Council Agenda 8-4-2026 12.A-26
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Align
Budget to
Actuals
Align budget to actuals 1001 General
Fund
12 Tourism &
Events
Exp 52101 Professional
Services
000000 No Project 4,200.00 One-time
Align
Budget to
Actuals
Align Budget to Actuals 1001 General
Fund
21 Police Rev 45201 State Gov't Grants 263002 FY26
Cannabis Tax
Grant Fund
-77426.75 One-time
Align
Budget to
Actuals
Align Budget to Actuals 1001 General
Fund
21 Police Exp 50101 Salaries 263002 FY26
Cannabis Tax
Grant Fund
11280.81 One-time
Align
Budget to
Actuals
Align Budget to Actuals 1001 General
Fund
21 Police Exp 50102 Overtime 263002 FY26
Cannabis Tax
Grant Fund
-46087.72 One-time
Align
Budget to
Actuals
Align Budget to Actuals 1001 General
Fund
21 Police Exp 51201 Social Security 263002 FY26
Cannabis Tax
Grant Fund
-3307.74 One-time
Align
Budget to
Actuals
Align Budget to Actuals 1001 General
Fund
21 Police Exp 51202 State Unemployment
Insurance
263002 FY26
Cannabis Tax
Grant Fund
-216.19 One-time
Align
Budget to
Actuals
Align Budget to Actuals 1001 General
Fund
21 Police Exp 51203 Workers'
Compensation
263002 FY26
Cannabis Tax
Grant Fund
-4907.56 One-time
Align
Budget to
Actuals
Align Budget to Actuals 1001 General
Fund
21 Police Exp 52222 Travel & Meetings 263002 FY26
Cannabis Tax
Grant Fund
-34188.35 One-time
Align
budget to
actuals
Align budget to actuals 1001 General
Fund
21 Police Rev 45201 State Gov't Grants 253001 Cannabis Tax Grant
(54,868.79) One-time
Align
budget to
actuals
Align budget to actuals 1001 General
Fund
21 Police Exp 50102 Overtime 253001 Cannabis Tax
Grant
3,640.81 One-time
Align
budget to
actuals
Align budget to actuals 1001 General
Fund
21 Police Exp 51201 Social Security 253001 Cannabis Tax Grant
1,479.11 One-time
Align
budget to
actuals
Align budget to actuals 1001 General
Fund
21 Police Exp 51202 State Unemployment
Insurance
253001 Cannabis Tax
Grant

96.67 One-time
Align
budget to
actuals
Align budget to actuals 1001 General
Fund
21 Police Exp 51203 Workers'
Compensation
253001 Cannabis Tax
Grant
2,084.43 One-time
Align
budget to
actuals
Align budget to actuals 1001 General
Fund
21 Police Exp 52222 Travel & Meetings 253001 Cannabis Tax Grant
(42,737.48) One-time
Align
budget to
actuals
Align budget to actuals 1001 General
Fund
11 City Council Exp 50101 Salaries 000000 No Project 27,000.00 30,000.00 Ongoing Council Agenda 8-4-2026 12.A-27
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Align
budget to
actuals
Align budget to actuals 1001 General
Fund
11 City Council Exp 51208 Health Insurance 000000 No Project (27,000.00) (10,000.00) Ongoing Align
budget to
actuals
Align budget to actuals 1001 General
Fund
11 City Council Exp 52222 Travel & Meetings 000000 No Project (20,000.00) Ongoing Align
budget to
actuals
Align budget to actuals 1001 General
Fund
12 Tourism &
Events
Exp 50101 Salaries 000000 No Project 23,000.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
14 City Manager Exp 51205 Deferred
Compensation
000000 No Project 3,420.00 3,500.00 Ongoing
Align
budget to
actuals
Align budget to actuals 1001 General
Fund
14 City Manager Exp 52201 Contract Services 000000 No Project (3,420.00) (3,500.00) Ongoing Align
budget to
actuals
Align budget to actuals 1001 General
Fund
22 Fire Exp 51204 PERS Retirement 000000 No Project 10,418.25 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
22 Fire Exp 52208 Electricity 000000 No Project 16,000.00 18,000.00 Ongoing Align
budget to
actuals
Align budget to actuals 1001 General
Fund
22 Fire Exp 52206 Phone 000000 No Project 31,000.00 35,000.00 Ongoing Align
budget to
actuals
Align budget to actuals 1001 General
Fund
22 Fire Exp 52120 CDF Contract 000000 No Project (500,000.00) One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
22 Fire Exp 52306 Operating Supp &
Maint
000000 No Project 2,800.00 One-time
Align
budget to
actuals
Align budget to actuals 1001 General
Fund
30 Public Works Exp 52222 Travel & Meetings 000000 No Project 3,771.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
40 Tourism &
Events
Exp 51206 PERS UAL Payment 000000 No Project 6,532.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
40 Tourism &
Events
Exp 50103 Temporary
Employees
000000 No Project (6,532.00) One-time
Align
budget to
actuals
Align budget to actuals 1001 General
Fund
11 City Council Exp 52412 Technology Costs 000000 No Project 2,066.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
12 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project 1,162.00 One-time Council Agenda 8-4-2026 12.A-28
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Align
budget to
actuals
Align budget to actuals 1001 General
Fund
12 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project 2,592.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
13 Legal Exp 52412 Technology Costs 000000 No Project (1,450.00) One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
14 City Manager Exp 52412 Technology Costs 000000 No Project 4,527.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
14 City Manager Exp 52412 Technology Costs 000000 No Project 1,680.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
15 Administrative
Services
Exp 52412 Technology Costs 000000 No Project 5,040.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
21 Police Exp 52412 Technology Costs 000000 No Project 25,656.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
22 Fire Exp 52412 Technology Costs 000000 No Project 3,620.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
22 Fire Exp 52412 Technology Costs 000000 No Project 517.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project 5,610.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (2,275.00) One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (1,901.00) One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (546.00) One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
40 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project 4,527.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
40 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project 5,301.00 One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
40 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project 4,139.00 One-time Council Agenda 8-4-2026 12.A-29
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Align
budget to
actuals
Align budget to actuals 1001 General
Fund
10 General
Government
Exp 58001 Contingency 000000 No Project (391,657.00) One-time Align
budget to
actuals
Align budget to actuals 1001 General
Fund
11 City Council Exp 58001 Contingency 000000 No Project (5,000.00) One-time Align
budget to
actuals
Align budget to actuals 2006 Lodging
Business
Improveme
nt
12 Tourism &
Events
Exp 51206 PERS UAL Payment 000000 No Project 2,300.00 2,500.00 Ongoing Align
budget to
actuals
Align budget to actuals 2006 Lodging
Business
Improveme
nt
12 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project 521.00 One-time Align
budget to
actuals
Align budget to actuals 2007 Chapman
Estate Fund
40 Tourism &
Events
Exp 52311 Bldg&Grounds Oper
S&M
000000 No Project (6,655.00) One-time
Align
budget to
actuals
Align budget to actuals 2007 Chapman
Estate Fund
40 Tourism &
Events
Exp 52112 Other Legal 000000 No Project 4,425.00 One-time Align
budget to
actuals
Align budget to actuals 2007 Chapman
Estate Fund
40 Tourism &
Events
Exp 52207 Water/Sewer 000000 No Project 2,230.00 One-time Align
budget to
actuals
Align budget to actuals 2007 Chapman
Estate Fund
40 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project (488.00) One-time Align
budget to
actuals
Align budget to actuals 6101 Water
Enterprise
Fund
30 Public Works Exp 50101 Salaries 000000 No Project (3,000.00) (3,000.00) Ongoing Align
budget to
actuals
Align budget to actuals 6101 Water
Enterprise
Fund
30 Public Works Exp 51208 Health Insurance 000000 No Project 3,000.00 30,000.00 Ongoing Align
budget to
actuals
Align budget to actuals 6101 Water
Enterprise
Fund
30 Public Works Exp 52113 Interagency
Contracts
000000 No Project (17,946.24) One-time
Align
budget to
actuals
Align budget to actuals 6101 Water
Enterprise
Fund
30 Public Works Exp 52116 Lopez Surplus Water 000000 No Project (58,356.43) One-time Align
budget to
actuals
Align budget to actuals 6101 Water
Enterprise
Fund
30 Public Works Exp 52117 State Water O & M 000000 No Project 28,561.83 One-time Align
budget to
actuals
Align budget to actuals 6101 Water
Enterprise
Fund
30 Public Works Exp 52114 Lopez Contract O &
M
000000 No Project 101,954.17 One-time
Align
budget to
actuals
Align budget to actuals 6101 Water
Enterprise
Fund
30 Public Works Exp 52115 Area #12 Payments 000000 No Project 50,748.60 One-time Council Agenda 8-4-2026 12.A-30
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Align
budget to
actuals
Align budget to actuals 6101 Water
Enterprise
Fund
15 Administrative
Services
Exp 52412 Technology Costs 000000 No Project 255.00 One-time Align
budget to
actuals
Align budget to actuals 6101 Water
Enterprise
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project 1,310.00 One-time Align
budget to
actuals
Align budget to actuals 6101 Water
Enterprise
Fund
30 Public Works Exp 52112 Other Legal 000000 No Project 9,703.00 One-time Align
budget to
actuals
Align Budget to Actuals 6201 Wastewater
Treatment
Fund
30 Public Works Exp 52380 MV Operations 000000 No Project 14,897.00 One-time Align
budget to
actuals
Align budget to actuals 6201 Wastewater
Treatment
Fund
30 Public Works Exp 50101 Salaries 000000 No Project 49,000.00 49,000.00 Ongoing Align
budget to
actuals
Align budget to actuals 6201 Wastewater
Treatment
Fund
30 Public Works Exp 51203 Workers'
Compensation
000000 No Project 11,300.00 11,300.00 Ongoing
Align
budget to
actuals
Align budget to actuals 6201 Wastewater
Treatment
Fund
30 Public Works Exp 51201 Social Security 000000 No Project 6,100.00 6,100.00 Ongoing Align
budget to
actuals
Align budget to actuals 6201 Wastewater
Treatment
Fund
30 Public Works Exp 52208 Electricity 000000 No Project (66,400.00) (66,400.00) Ongoing Align
budget to
actuals
Align budget to actuals 6201 Wastewater
Treatment
Fund
15 Administrative
Services
Exp 52412 Technology Costs 000000 No Project 255.00 One-time Align
budget to
actuals
Align budget to actuals 6201 Wastewater
Treatment
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (1,851.00) One-time Align
budget to
actuals
Align budget to actuals 6501 Parking
Enterprise
Fund
21 Police Exp 52413 Merchant
Transaction Fees
000000 No Project 18,600.00 18,600.00 Ongoing
Align
budget to
actuals
Align budget to actuals 6501 Parking
Enterprise
Fund
21 Police Exp 56001 Cap Outlay-Mach &
Equip
000000 No Project 29,800.00 One-time
Align
budget to
actuals
Align budget to actuals 6501 Parking
Enterprise
Fund
21 Police Exp 50103 Temporary
Employees
000000 No Project (18,600.00) (18,600.00) Ongoing
Align
budget to
actuals
Align budget to actuals 6501 Parking
Enterprise
Fund
21 Police Exp 52412 Technology Costs 000000 No Project 1,978.00 One-time Align
budget to
actuals
Align budget to actuals 7101 Technology
Service
Fund
15 Administrative
Services
Exp 50101 Salaries 000000 No Project 24,000.00 25,000.00 Ongoing Council Agenda 8-4-2026 12.A-31
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Align
budget to
actuals
Align budget to actuals 7101 Technology
Service
Fund
15 Administrative
Services
Exp 51204 PERS Retirement 000000 No Project 1,200.00 1,236.00 Ongoing Align
budget to
actuals
Align budget to actuals 7101 Technology
Service
Fund
15 Administrative
Services
Exp 51201 Social Security 000000 No Project 2,000.00 2,060.00 Ongoing Align
budget to
actuals
Align budget to actuals 7101 Technology
Service
Fund
15 Administrative
Services
Exp 52201 Contract Services 000000 No Project 106,000.00 One-time Align
budget to
actuals
Align budget to actuals 7101 Technology
Service
Fund
15 Administrative
Services
Exp 52225 Misc Schools &
Training
000000 No Project (25,000.00) One-time
Align
budget to
actuals
Align budget to actuals 7101 Technology
Service
Fund
15 Administrative
Services
Exp 52219 Internet 000000 No Project (28,000.00) One-time Align
budget to
actuals
Align budget to actuals 7101 Technology
Service
Fund
10 General
Government
Rev 46401 IT Service Charges 000000 No Project (63,008.00) One-time Align
budget to
actuals
Align Budget to Actuals 7201 Motor
Vehicle
Fund
30 Public Works Exp 52387 MV Repairs
Wastewater
000000 No Project 14,897.00 One-time
Align
budget to
actuals
Align Budget to Actuals 7201 Motor
Vehicle
Fund
30 Public Works Rev 46712 MV Rental Charge 000000 No Project 14,897.00 One-time Align
budget to
actuals
Align Budget to Actuals 7201 Motor
Vehicle
Fund
30 Public Works Exp 52382 MV Repairs -
Fire/LG
000000 No Project 34,020.00 One-time
Align
budget to
actuals
Align Budget to Actuals 7201 Motor
Vehicle
Fund
30 Public Works Rev 46712 MV Rental Charge 000000 No Project 34,020.00 One-time Align
Budget to
Actuals
Align Budget to Actuals 7201 Motor
Vehicle
Fund
30 Public Works Rev 45201 State Gov't Grants 263002 FY26 Cannabis Tax
Grant Fund
7084.12 One-time
Align
Budget to
Actuals
Align Budget to Actuals 7201 Motor
Vehicle
Fund
30 Public Works Exp 56003 Cap Outlay-
Automotive
263002 FY26
Cannabis Tax
Grant Fund
7084.12 One-time
Align
budget to
actuals
Align budget to actuals 7201 Motor
Vehicle
Fund
30 Public Works Exp 51208 Health Insurance 000000 No Project 16,447.00 17,000.00 Ongoing Align
budget to
actuals
Align budget to actuals 7201 Motor
Vehicle
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project 763.00 One-time Council Agenda 8-4-2026 12.A-32
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
11 City Council Exp 52412 Technology Costs 000000 No Project (1,731.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
12 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project (974.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
12 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project (2,163.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
14 City Manager Exp 52412 Technology Costs 000000 No Project (3,786.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
14 City Manager Exp 52412 Technology Costs 000000 No Project (1,406.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
15 Administrative
Services
Exp 52412 Technology Costs 000000 No Project (4,219.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
21 Police Exp 52412 Technology Costs 000000 No Project (22,067.00) One-time Council Agenda 8-4-2026 12.A-33
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
22 Fire Exp 52412 Technology Costs 000000 No Project (3,029.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
22 Fire Exp 52412 Technology Costs 000000 No Project (433.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
22 Fire Exp 52412 Technology Costs 000000 No Project - One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (4,690.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (1,082.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (433.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (433.00) One-time Council Agenda 8-4-2026 12.A-34
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
40 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project (3,786.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
40 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project (4,435.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
1001 General
Fund
40 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project (3,462.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
2006 Lodging
Business
Improveme
nt
12 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project (433.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
2007 Chapman
Estate Fund
40 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project - One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
6101 Water
Enterprise
Fund
15 Administrative
Services
Exp 52412 Technology Costs 000000 No Project (216.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
6101 Water
Enterprise
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (2,955.00) One-time Council Agenda 8-4-2026 12.A-35
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
6201 Wastewater
Treatment
Fund
15 Administrative
Services
Exp 52412 Technology Costs 000000 No Project (216.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
6201 Wastewater
Treatment
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (2,955.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
6501 Parking
Enterprise
Fund
21 Police Exp 52412 Technology Costs 000000 No Project (1,947.00) One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
7101 Technology
Service
Fund
15 Administrative
Services
Exp 52412 Technology Costs 000000 No Project - One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
7101 Technology
Service
Fund
10 General
Government
Rev 46401 IT Service Charges 000000 No Project 67,500.00 One-time Adjust
Technology
Service
Fund
allocations
Allocation for shifting
$67,500 from FY 2027
to FY 2026 for IT
Vmware project
7201 Motor
Vehicle
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (649.00) One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
11 City Council Exp 52412 Technology Costs 000000 No Project 1,985.00 1,800.00 One-time Council Agenda 8-4-2026 12.A-36
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
12 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project 1,116.00 1,129.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
12 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project (99.00) 2,512.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
14 City Manager Exp 52412 Technology Costs 000000 No Project 1,761.00 4,191.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
14 City Manager Exp 52412 Technology Costs 000000 No Project 1,612.00 1,639.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
15 Administrative
Services
Exp 52412 Technology Costs 000000 No Project 4,837.00 4,981.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
21 Police Exp 52412 Technology Costs 000000 No Project (80,467.00) 32,644.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
22 Fire Exp 52412 Technology Costs 000000 No Project 3,473.00 4,988.00 One-time Council Agenda 8-4-2026 12.A-37
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
22 Fire Exp 52412 Technology Costs 000000 No Project (45,941.00) 2,540.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
22 Fire Exp 52412 Technology Costs 000000 No Project - - One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project 5,378.00 5,277.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (10,369.00) 1,862.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (43,490.00) 3,465.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (2,213.00) 662.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
40 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project 4,341.00 4,342.00 One-time Council Agenda 8-4-2026 12.A-38
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
40 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project 5,085.00 4,978.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
1001 General
Fund
40 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project 3,969.00 3,798.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
2006 Lodging
Business
Improveme
nt
12 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project 496.00 450.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
2007 Chapman
Estate Fund
40 Tourism &
Events
Exp 52412 Technology Costs 000000 No Project - - One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
6101 Water
Enterprise
Fund
15 Administrative
Services
Exp 52412 Technology Costs 000000 No Project 248.00 268.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
6101 Water
Enterprise
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (12,426.00) 4,269.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
6201 Wastewater
Treatment
Fund
15 Administrative
Services
Exp 52412 Technology Costs 000000 No Project 248.00 268.00 One-time Council Agenda 8-4-2026 12.A-39
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
6201 Wastewater
Treatment
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (17,843.00) 4,693.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
6501 Parking
Enterprise
Fund
21 Police Exp 52412 Technology Costs 000000 No Project (13,375.00) 2,904.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
7101 Technology
Service
Fund
15 Administrative
Services
Exp 52412 Technology Costs 000000 No Project - - One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
7101 Technology
Service
Fund
10 General
Government
Rev 46401 IT Service Charges 000000 No Project (194,800.00) 94,638.00 One-time Adjust
Technology
Service
Fund
allocations
Technology Service
Fund Allocation
7201 Motor
Vehicle
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project (3,126.00) 978.00 One-time Technical
corrections
Move CalFIRE training
budget to correct
account
1001 General
Fund
22 Fire Exp 52225 Misc Schools &
Training
000000 No Project 5,000.00 5,000.00 Ongoing
Technical
corrections
Move CalFIRE training
budget to correct
account
1001 General
Fund
22 Fire Exp 52222 Travel & Meetings 000000 No Project 7,000.00 7,000.00 Ongoing Technical
corrections
Move CalFIRE training
budget to correct
account
1001 General
Fund
22 Fire Exp 52306 Operating Supp &
Maint
000000 No Project (12,000.00) (12,000.00) Ongoing
Technical
corrections
Move one-time Backup
Dispatch Connection to
Bello Tower to project
account
1001 General
Fund
15 Administrative
Services
Exp 59711 Transfer Out IT Fund 261019 Backup
Dispatch
Connection
250,000.00 One-time
Council Agenda 8-4-2026 12.A-40
Attachment 1.A

Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account
Description
Project Project Title FY 2026 FY 2027 Ongoing /
One-time
Technical
corrections
Move one-time Backup
Dispatch Connection to
Bello Tower to project
account
7101 Technology
Service
Fund
15 Administrative
Services
Exp 56011 Infrastructure 000000 No Project (250,000.00) One-time Technical
corrections
Move one-time Backup
Dispatch Connection to
Bello Tower to project
account
7101 Technology
Service
Fund
10 General
Government
Rev 49101 Transfer In General
Fund
261019 Backup
Dispatch
Connection
250,000.00 One-time
Technical
corrections
Move one-time Backup
Dispatch Connection to
Bello Tower to project
account
7101 Technology
Service
Fund
15 Administrative
Services
Exp 56011 Infrastructure 261019 Backup
Dispatch
Connection
250,000.00 One-time
Technical
corrections
Move one-time Backup
Dispatch Connection to
Hillcrest to project
account
1001 General
Fund
15 Administrative
Services
Exp 59711 Transfer Out IT Fund 261019 Backup
Dispatch
Connection
25,000.00 One-time
Technical
corrections
Move one-time Backup
Dispatch Connection to
Hillcrest to project
account
7101 Technology
Service
Fund
15 Administrative
Services
Exp 52308 Radio Maintenance 000000 No Project (25,000.00) One-time Technical
corrections
Move one-time Backup
Dispatch Connection to
Hillcrest to project
account
7101 Technology
Service
Fund
10 General
Government
Rev 49101 Transfer In General
Fund
261019 Backup
Dispatch
Connection
25,000.00 One-time
Technical
corrections
Move one-time Backup
Dispatch Connection to
Hillcrest to project
account
7101 Technology
Service
Fund
15 Administrative
Services
Exp 52308 Radio Maintenance 261019 Backup
Dispatch
Connection
25,000.00 One-time
Technical
corrections
Technical adjustment to
correct accounts
3001 Capital
Projects
30 Public Works Exp 52101 Professional
Services
181010 Ocean Blvd
Improvements
(56,500.09) One-time
Technical
corrections
Technical adjustment to
correct accounts
3001 Capital
Projects
30 Public Works Exp 56011 Infrastructure 181010 Ocean Blvd Improvements
56,500.09 One-time
Council Agenda 8-4-2026 12.A-41
Attachment 1.A