Agenda packet — Pittsburg City Council, April 6, 2026 (part 3 of 3)

Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative) -$ -$ -$ 155,000$ 105,317$ (49,683)$ -$ -$ -$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 15,301 15,301 - - - - - - - - - 12,070 17,102 5,032 17,938 29,610 11,672 3,262 4,113 851 - - - - - - - - - 12,070 17,102 5,032 172,938 134,927 (38,011) 3,262 19,414 16,152 - - - - - - - - - - - - - - - - - - - - - 36,000 30,560 5,440 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 145,431 (145,431) - - - 36,000 30,560 5,440 - 145,431 (145,431) 12,070 17,102 5,032 136,938 104,367 (32,571) 3,262 (126,017) (129,279) - - - - - - - - - - - - - - - - - - - - - - - - - - - 12,070$ 17,102 5,032$ 136,938$ 104,367 (32,571)$ 3,262$ (126,017) (129,279)$ 442,644 745,973 (3,175,774)
459,746$ 850,340$ (3,301,791)$

SPECIFIC AREA PLANATHLETIC FIELD GOVERNMENT FEES (PEG)
HILLVIEW JR. HIGH PUBLIC, EDUCATION, AND RAILROAD AVENUE

SPECIAL REVENUE
183

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City of Pittsburg
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
Non-Major Governmental Funds
For the year ended June 30, 2025
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES:

Franchise tax -$ -$ -$ -$ -$ -$ Other taxes - - - - - - Intergovernmental revenues - - - - - - Permits, licenses, and fees - - - - - - Fines and forfeitures - - - - - - Special assessments 56,424 56,424 - 39,121 69,140 30,019 Service fees - - - - - - Use of money and property 4,092 2,449 (1,643) 1,952 6,288 4,336 Other revenues - - - - - - Total revenues 60,516 58,873 (1,643) 41,073 75,428 34,355 EXPENDITURES:

Current:

General government - - - - - - Finance and services - - - - - - Community development and services - 6,154 (6,154) 4,160 5,150 (990) Public safety - - - - - - Public works - administration - - - - - - Public works - streets - - - - - - Capital outlay and improvements - - - - - - Debt service:

Principal retirement - - - - - - Interest and fiscal charges - - - - - - Total expenditures - 6,154 (6,154) 4,160 5,150 (990)

REVENUES OVER (UNDER)
EXPENDITURES 60,516 52,719 (7,797) 36,913 70,278 33,365 OTHER FINANCING SOURCES (USES):

Transfers in - - - - - - Transfers out (115,000) (115,000) - - - - Total other financing sources (uses) (115,000) (115,000) - - - - Net change in fund balances (54,484)$ (62,281) (7,797)$ 36,913$ 70,278 33,365$ FUND BALANCES:

Beginning of year
107,274 141,357
End of year 44,993$ 211,635$
PROJECT AMENITIES MANAGEMENT FIRE DISTRICT CFD 2017-01

SPECIAL REVENUE
184

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Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative) -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - 3,500,174 1,921,253 (1,578,921) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 34 34 33,222 51,297 18,075 - 9,566 9,566 - - - - - - - - - - 34 34 3,533,396 1,972,550 (1,560,846) - 9,566 9,566 - - - - - - - - - - - - - - - - - - - - - 3,507,175 2,401,637 1,105,538 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,507,175 2,401,637 1,105,538 - - - - 34 34 26,221 (429,087) (455,308) - 9,566 9,566 1,600 1,600 - 200,000 150,000 (50,000) - - - - - - - - - - - - 1,600 1,600 - 200,000 150,000 (50,000) - - - 1,600$ 1,634 34$ 226,221$ (279,087) (505,308)$ -$ 9,566 9,566$ (374,963) 1,531,084 247,598
(373,329)$ 1,251,997$ 257,164$

US EPA GRANT INFRASTRUCTURE & IMPROVEMENTGOLF COURSE

SPECIAL REVENUE

MARINA DREDGING
185

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Franchise tax -$ -$ -$ -$ -$ -$ Other taxes - - - - - - Intergovernmental revenues - - - - - - Permits, licenses, and fees - - - - - - Fines and forfeitures - - - - - - Special assessments - 9,809 9,809 - - - Service fees - - - 4,637,694 4,587,247 (50,447) Use of money and property 680 942 262 121,974 154,201 32,227 Other revenues - - - - - - Total revenues 680 10,751 10,071 4,759,668 4,741,448 (18,220) EXPENDITURES:

Current:

General government - 4,644 (4,644) - - - Finance and services - - - 332,226 300,194 32,032 Community development and services - - - - - - Public safety - - - - - - Public works - administration - - - - - - Public works - streets - - - - - - Capital outlay and improvements - - - - - - Debt service:

Principal retirement - - - 1,220,061 2,750,000 (1,529,939) Interest and fiscal charges - - - 3,085,407 1,636,500 1,448,907 Total expenditures - 4,644 (4,644) 4,637,694 4,686,694 (49,000)

REVENUES OVER (UNDER)
EXPENDITURES 680 6,107 5,427 121,974 54,754 (67,220) OTHER FINANCING SOURCES (USES):

Transfers in - - - - - - Transfers out - - - - - - Total other financing sources (uses) - - - - - - Net change in fund balances 680$ 6,107 5,427$ 121,974$ 54,754 (67,220)$ FUND BALANCES:

Beginning of year
23,905 3,461,507
End of year 30,012$ 3,516,261$

PENSION OBLIGATIONS

TUSCANY
MEADOWS CFD 2021-1

SPECIAL REVENUE DEBT SERVICE FUND
186

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Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative) -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,116 1,579 463 15,122 21,429 6,307 10,426 14,772 4,346 - - - - - - - - - 1,116 1,579 463 15,122 21,429 6,307 10,426 14,772 4,346 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,116 1,579 463 15,122 21,429 6,307 10,426 14,772 4,346 - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,116$ 1,579 463$ 15,122$ 21,429 6,307$ 10,426$ 14,772 4,346$ 420,871 554,625 382,328
422,450$ 576,054$ 397,100$

CAPITAL PROJECTS

INCLUSIONARY HOUSING KIRKER CREEK DRAINAGE FEESTRAFFIC IMPACT FAIR SHARE 187

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Franchise tax -$ -$ -$ -$ -$ -$ Other taxes - - - - - - Intergovernmental revenues - - - - - - Permits, licenses, and fees 400,000 629,079 229,079 41,000 - (41,000) Fines and forfeitures - - - - - - Special assessments - - - - - - Service fees - - - - - - Use of money and property 183,028 163,826 (19,202) 85,968 170,328 84,360 Other revenues - - - - - - Total revenues 583,028 792,905 209,877 126,968 170,328 43,360 EXPENDITURES:

Current:

General government - - - - - - Finance and services - - - - - - Community development and services - - - - - - Public safety - - - - - - Public works - administration - - - - - - Public works - streets - - - - - - Capital outlay and improvements - 122,008 (122,008) - 4,639,873 (4,639,873) Debt service:

Principal retirement - - - - - - Interest and fiscal charges - - - - - - Total expenditures - 122,008 (122,008) - 4,639,873 (4,639,873)

REVENUES OVER (UNDER)
EXPENDITURES 583,028 670,897 87,869 126,968 (4,469,545) (4,596,513) OTHER FINANCING SOURCES (USES):

Transfers in - - - 1,049,232 1,074,234 25,002 Transfers out - - - - - - Total other financing sources (uses) - - - 1,049,232 1,074,234 25,002 Net change in fund balances 583,028$ 670,897 87,869$ 1,176,200$ (3,395,311) (4,571,511)$ FUND BALANCES:

Beginning of year
4,063,948 4,907,530
End of year 4,734,845$ 1,512,219$

CAPITAL PROJECTS

PARK DEDICATIONTRAFFIC MITIGATION
188

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Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
-$ -$ -$ -$ -$ -$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12,948 164,876 151,928 856 43 (813) - - - - - - 12,948 164,876 151,928 856 43 (813) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - 12,948 164,876 151,928 856 43 (813) - - - - - - - - - - - - - - - - - - 12,948$ 164,876 151,928$ 856$ 43 (813)$ 3,771,889 1,094
3,936,765$ 1,137$

CAPITAL PROJECTS

INFRASTRUCTURE

REGIONAL TRAFFIC MITIGATION REPAIR & REPLACEMENT
189

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Franchise tax -$ -$ -$ -$ -$ -$ Other taxes - - - - - - Intergovernmental revenues - - - - - - Permits, licenses, and fees - - - 158,000 184,552 26,552 Fines and forfeitures - - - - - - Special assessments - - - - - - Service fees - - - - - - Use of money and property 13,712 - (13,712) 54,860 86,852 31,992 Other revenues - (6,663) (6,663) - - - Total revenues 13,712 (6,663) (20,375) 212,860 271,404 58,544 EXPENDITURES:

Current:

General government - - - - - - Finance and services - - - - - - Community development and services - - - - - - Public safety - 2,094 (2,094) - - - Public works - administration - - - - - - Public works - streets - - - - - - Capital outlay and improvements - - - - - - Debt service:

Principal retirement - - - - - - Interest and fiscal charges - - - - - - Total expenditures - 2,094 (2,094) - - -

REVENUES OVER (UNDER)
EXPENDITURES 13,712 (8,757) (22,469) 212,860 271,404 58,544 OTHER FINANCING SOURCES (USES):

Transfers in 75,000 - (75,000) - - - Transfers out (106,868) - 106,868 - - - Total other financing sources (uses) (31,868) - 31,868 - - - Net change in fund balances (18,156)$ (8,757) 9,399$ 212,860$ 271,404 58,544$ FUND BALANCES:

Beginning of year
(40,775) 2,174,510
End of year (49,532)$ 2,445,914$

CAPITAL PROJECTS

COMMUNITY

CAPITAL IMPROVEMENT BAILEY ROAD MAINTENANCE
190

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Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative) -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - 1,950,999 3,492,675 1,541,676 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 47,342 2,097 (45,245) - - - - - - - - - - (6,663) (6,663) - 247,449 247,449 1,998,341 3,494,772 1,496,431 - (6,663) (6,663) - 247,449 247,449 - - - - - - - - - - - - - - - - - - - - - - - - - 347,581 (347,581) - - - - 2,094 (2,094) - - - - - - - - - - - - - 1,662,536 (1,662,536) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,662,536 (1,662,536) - 2,094 (2,094) - 347,581 (347,581) 1,998,341 1,832,236 (166,105) - (8,757) (8,757) - (100,132) (100,132) - - - - - - (419,738) - 419,738 (1,900,000) (1,900,000) - - - - - - - (1,900,000) (1,900,000) - - - - (419,738) - 419,738 98,341$ (67,764) (166,105)$ -$ (8,757) (8,757)$ (419,738)$ (100,132) 319,606$ 742,210 (40,775) (253,397)
674,446$ (49,532)$ (353,529)$

CAPITAL PROJECTS

GAS TAX-ROAD

DEVELOPER DEPOSITREGIONAL FREEWAY SECURITY FEEMAINTENANCE AND REHABILITATION 191

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192

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City of Pittsburg
Internal Service Funds
For the Year Ended June 30, 2025
Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to other government units, on a reimbursement basis. There are seven funds as follows:

Fleet Maintenance Fund
Used to account for the costs of operating, maintaining, and replacing automotive equipment used by other departments. Rental rates charged to the using departments include operating costs and equipment depreciation.

Building Maintenance Fund
Used to account for the cost of maintaining all City governmental buildings.

Insurance Fund
Used to account for revenues from charges to operating departments sufficient to provide adequate reserve for future claims.

Information/Communication Services Fund
Used to account for the cost of operating, maintaining and replacing a data processing system. Rental rates charged to the using departments include operating cost and equipment depreciation.

Fringe Benefits Fund
Used to allocate fringe costs to various departments.

Other Post-Employment Benefits (OPEB) Fund
Used to reduce unfunded OPEB liabilities and to pay the City’s portion of current year retiree medical expenses. 115 Pension Trust Reserve Fund
Used to accumulate funds to pay down CalPERS Unfunded Accrued Liability. 193

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City of Pittsburg
Combining Statement of Net Position
Internal Service Funds
June 30, 2025
ASSETS
Current Assets:

Cash and investments 2,107,409$ 1,194,988$ 2,367,398$ 1,777,010$ Restricted cash and investments - - - - Receivables:

Accounts 5,200 21,433 - 5,534 Inventory 6,170 15,725 - 405,284 Prepaid items and other assets 898 193 - - Total current assets 2,119,677 1,232,339 2,367,398 2,187,828 Noncurrent:

Capital assets:

Depreciable capital assets 8,442,491 3,820,077 - 1,751,514 Accumulated depreciation (6,447,333) (3,477,850) - (1,610,501) Net capital assets 1,995,158 342,227 - 141,013 Total noncurrent assets 1,995,158 342,227 - 141,013 Total assets 4,114,835 1,574,566 2,367,398 2,328,841

LIABILITIES

Current liabilities:

Accounts payable 548,007 131,548 14,584 108,329 Due to other funds - - - - Compensated absences - current 27,328 45,756 - 30,321 Claims payable - current - - 109,700 - Long-term debt - current portion - 21,329 - - Total current liabilities 575,335 198,633 124,284 138,650 Noncurrent liabilities:

Advances from other funds - 27,036 - - Compensated absences 18,992 31,797 - 21,070 Claims payable - - 50,418 - Long-term debt - 39,110 - - Total noncurrent liabilities 18,992 97,943 50,418 21,070 Total liabilities 594,327 296,576 174,702 159,720

NET POSITION
Net investment in capital assets 1,995,158 281,788 - 141,013 Restricted - - - - Unrestricted 1,525,350 996,202 2,192,696 2,028,108 Total net position 3,520,508$ 1,277,990$ 2,192,696$ 2,169,121$ Fleet
Maintenance
Information/
Communication
ServicesInsurance
Building
Maintenance
194

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Totals
1,146,607$ 756,252$ -$ 9,349,664$ - - 4,824,191 4,824,191 101 - - 32,268 - - - 427,179 - 38,718 - 39,809 1,146,708 794,970 4,824,191 14,673,111 - - - 14,014,082 - - - (11,535,684) - - - 2,478,398 - - - 2,478,398 1,146,708 794,970 4,824,191 17,151,509 5,359 35 (8) 807,854 - - 943 943 - - - 103,405 - - - 109,700 - - - 21,329 5,359 35 935 1,043,231 - - - 27,036 - - - 71,859 - - - 50,418 - - - 39,110 - - - 188,423 5,359 35 935 1,231,654 - - - 2,417,959 - - 4,824,191 4,824,191 1,141,349 794,935 (935) 8,677,705 1,141,349$ 794,935$ 4,823,256$ 15,919,855$ 115 Pension
Trust Reserve
Other Post-
Employment
Benefits (OPEB)Fringe Benefits
195

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City of Pittsburg
Combining Statement of Revenues, Expenses and Changes in Net Position Internal Service Funds
For the year ended June 30, 2025
OPERATING REVENUES:

Charges for services 2,108,386$ 2,633,000$ 3,392,368$ 2,327,040$ Other operating revenues 166,996 72,394 - - Total operating revenues 2,275,382 2,705,394 3,392,368 2,327,040 OPERATING EXPENSES:

Salaries and wages 347,101 454,769 - 710,795 Department supplies 1,011,496 147,791 - 13,228 Rentals 48,449 1,510 - - Utilities 14,620 583,626 - - Maintenance and operations 649,168 515,218 - 644,436 Depreciation and amortization 685,727 32,499 - 27,499 Insurance premiums 68,936 626,764 2,091,803 24,696 Insurance deductible 31,566 37,139 200,388 61,570 Fringe benefits 264,084 408,071 - 454,955 Other operating expenses 12,026 10,191 - 21,371 Total operating expenses 3,133,173 2,817,578 2,292,191 1,958,550 Operating income (loss) (857,791) (112,184) 1,100,177 368,490 NONOPERATING REVENUES (EXPENSES):

Investment earnings - - - - Gain on disposal of assets 91,007 - - - Interest and fiscal charges (17) (624) - - Total nonoperating revenues (expenses) 90,990 (624) - - Income before contributions and transfers (766,801) (112,808) 1,100,177 368,490 CONTRIBUTIONS AND TRANSFERS:

Transfers in 131,000 - - - Transfers out (13,296) (15,917) - (200,000) Total contributions and transfers 117,704 (15,917) - (200,000) Change in net position (649,097) (128,725) 1,100,177 168,490 NET POSITION:

Beginning of year, as previously presented 4,180,272 1,416,274 1,092,519 2,012,801 Restatements (10,667) (9,559) - (12,170) Beginning of year, as restated 4,169,605 1,406,715 1,092,519 2,000,631 End of year 3,520,508$ 1,277,990$ 2,192,696$ 2,169,121$ Fleet
Maintenance
Building
Maintenance Insurance
Information/
Communication
Services
196

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Totals
3,952,907$ 2,556,712$ 578,813$ 17,549,226$ 5,433 - - 244,823 3,958,340 2,556,712 578,813 17,794,049 - - - 1,512,665 - - - 1,172,515 - - - 49,959 - - - 598,246 13,572 42,739 - 1,865,133 - - - 745,725 - - - 2,812,199 - - - 330,663 3,392,884 2,419,208 - 6,939,202 - - 24,180 67,768 3,406,456 2,461,947 24,180 16,094,075 551,884 94,765 554,633 1,699,974 - - 496,724 496,724 - - - 91,007 - - - (641) - - 496,724 587,090 551,884 94,765 1,051,357 2,287,064 - 500,000 - 631,000 - - - (229,213) - 500,000 - 401,787 551,884 594,765 1,051,357 2,688,851 589,465 200,170 3,771,899 13,263,400 - - - (32,396) 589,465 200,170 3,771,899 13,231,004 1,141,349$ 794,935$ 4,823,256$ 15,919,855$ 115 Pension
Trust ReserveFringe Benefits
Other Post-
Employment
Benefits (OPEB)
197

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City of Pittsburg
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers and users 2,105,731$ 2,649,834$ 3,392,368$ 2,321,506$ Cash payments to suppliers of goods and services (1,510,909) (1,876,901) (2,251,341) (674,105) Cash payments to or on behalf of employees for services (637,633) (850,495) - (1,197,381) Other receipts 166,996 72,394 - - Net cash provided by (used in) operating activities 124,185 (5,168) 1,141,027 450,020 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Interfund payments - (26,634) - - Transfers in 131,000 - - - Transfers out (13,296) (15,917) - (200,000) Net cash provided by (used in)
noncapital financing activities 117,704 (42,551) - (200,000) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Principal paid on long-term debt (91,970) (21,329) - - Interest and fiscal charges paid on long-term debt (17) (624) - - Proceeds from sale of capital assets 91,007 - - - Acquisition of capital assets (1,168,955) - - (75,511) Net cash provided by (used in)
capital and related financing activities (1,169,935) (21,953) - (75,511) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest on investments - - - - Net cash provided by (used in) investing activities - - - - Net cash flows (928,046) (69,672) 1,141,027 174,509 CASH AND INVESTMENTS - Beginning of year 3,035,455 1,264,660 1,226,371 1,602,501 CASH AND INVESTMENTS - End of year 2,107,409$ 1,194,988$ 2,367,398$ 1,777,010$

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:

Operating income (loss) (857,791)$ (112,184)$ 1,100,177$ 368,490$ Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:

Depreciation 685,727 32,499 - 27,499 (Increase) decrease in accounts receivable (2,655) 16,834 - (5,534) (Increase) decrease in prepaid expense 262 - - - Increase (decrease) in accounts payable 325,090 45,338 (2,103) 91,196 Increase (decrease) in salaries and wages payable - - - - Increase (decrease) in compensated absences (26,448) 12,345 - (31,631) Increase (decrease) in claims payable - - 42,953 - Net cash provided by (used in) operating activities 124,185$ (5,168)$ 1,141,027$ 450,020$ Insurance
Building
Maintenance
Fleet
Maintenance
Information/
Communication
Services
198

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Totals
3,952,831$ 2,557,592$ 578,813$ 17,558,675$ (2,740) (50,730) (24,188) (6,390,914) (3,857,155) (2,418,567) 31 (8,961,200) 5,433 - - 244,823 98,369 88,295 554,656 2,451,384 - - 943 (25,691) - 500,000 - 631,000 - - - (229,213) - 500,000 943 376,096 - - - (113,299) - - - (641) - - - 91,007 - - - (1,244,466) - - - (1,267,399) - - 496,724 496,724 - - 496,724 496,724 98,369 588,295 1,052,323 2,056,805 1,048,238 167,957 3,771,868 12,117,050 1,146,607$ 756,252$ 4,824,191$ 14,173,855$ 551,884$ 94,765$ 554,633$ 1,699,974$ - - - 745,725 (76) 1,846 - 10,415 1,750 (4,381) - (2,369) 9,082 (3,610) (8) 464,985 (464,271) 641 31 (463,599) - - - (45,734) - - - 42,953 98,369$ 88,295$ 554,656$ 2,451,384$ 115 Pension Trust
Reserve
Other Post-
Employment
Benefits (OPEB)Fringe Benefits
199

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200

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City of Pittsburg
Custodial Funds
For the Year Ended June 30, 2025
Custodial Funds are used to report resources, not in a trust, that are held by the City for other parties outside of the City’s reporting entity.

Assessment Districts Custodial Fund
Accounts for the collection of property taxes and the payments to bondholders.

Other Impact Fees Custodial Fund
Accounts for the collection of developer fees on behalf of the Contra Costa Fire Protection District (CCFPD), Contra Costa Water District (CCWD) and the East Contra Costa Regional Fee and Finance Authority (ECCRFF).

Vista Del Mar & San Marco CFD’s Custodial Fund
Accounts for funds used to construct and acquire certain public improvements, consisting of roadway, water and other infrastructure improvements necessary for the development of property within the district, as well as park improvements.
201

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City of Pittsburg
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2025
Total
Custodial
Funds
ASSETS
Cash and investments 595,688$ 831,623$ 2,859,734$ 4,287,045$ Cash and investments held with fiscal agent 833,730 - 857,146 1,690,876 Assessment receivable 821,763 - - 821,763 Total assets 2,251,181 831,623 3,716,880 6,799,684

LIABILITIES

Accounts payable 500 673,861 2,090 676,451 Refundable deposits 27,756 - - 27,756 Deferred assessments 821,763 32,912 854,675 Total liabilities 850,019 706,773 2,090 1,558,882

NET POSITION
Restricted for bondholders 1,401,162 124,850 3,714,790 5,240,802 Total Net Position 1,401,162$ 124,850$ 3,714,790$ 5,240,802$ Assessment
Districts
Other Impact
Fees
Vista Del Mar &
San Marco
CFD’s
202

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City of Pittsburg
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the year ended June 30, 2025
Total
Custodial
Funds
ADDITIONS:

Property tax and special assessments 815,302$ -$ 2,577,427$ 3,392,729$ Use of money and property 43,407 30,158 139,801 213,366 Total additions 858,709 30,158 2,717,228 3,606,095 DEDUCTIONS:

General administration 65,619 - 3,588,865 3,654,484 Payment to bond holders 834,292 - 445,000 1,279,292 Interest and fiscal charges 119,925 - 261,719 381,644 Total deductions 1,019,836 - 4,295,584 5,315,420 Change in net position (161,127) 30,158 (1,578,356) (1,709,325) NET POSITION:

Beginning of year 1,562,289 94,692 5,293,146 6,950,127 End of year 1,401,162$ 124,850$ 3,714,790$ 5,240,802$ Assessment
Districts
Other Impact
Fees
Vista Del Mar &
San Marco
CFD’s
203

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This Page Intentionally Left Blank
204

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The major points of emphasis are:

Financial Trends
Revenue Capacity
Debt Capacity
Demographic and Economic Information
Operating Information
These schedules offer demographic and economic indications to help the ACFR reader understand the environment within which the City of Pittsburg's financial activities occur.

These schedules contain information about the City of Pittsburg's operations and resources to help the ACFR reader understand how the City's financial information relates to the services the City provides and the activities it performs.

STATISTICAL SECTION
This part of the City of Pittsburg's annual comprehensive financial report presents detailed information in a statistical format as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information is conveying about the City of Pittsburg's overall financial status.

These schedules contain trend information to help the ACFR reader understand how the City of Pittsburg's financial performance and economic status have changed over time.

These schedules contain information to help the ACFR reader evaluate factors affecting the City of Pittsburg's ability to generate its property and sales taxes and other major revenues.

These schedules present information to help the ACFR reader assess the affordability of the City of Pittsburg's current levels of outstanding debt and the City's ability to issue additional debt in the future. 205

Page 301 of 411 ends

2016 2017 2018* 2019 2020 2021 2022** 2023*** 2024 2025**** Governmental activities
Net Investment in
Capital Assets 255,982,568$ 253,993,565$ 249,540,604$ 248,811,743$ 242,952,736$ 238,477,548$ 235,352,441$ 230,934,582$ 214,480,492$ 254,201,604$ Restricted 27,990,550 24,280,860 21,203,698 27,518,072 35,381,734 20,474,166 24,153,450 30,664,190 71,872,807 72,126,097 Unrestricted (39,107,180) (33,347,842) (34,066,754) (38,084,770) (46,713,289) (16,609,185) (10,047,468) 5,838,022 (25,052,170) (47,927,014) Total governmental activities net position 244,865,938$ 244,926,583$ 236,677,548$ 238,245,045$ 231,621,181$ 242,342,529$ 249,458,423$ 267,436,794$ 261,301,129$ 278,400,687$ Business-type activities
Net Investment in
Capital Assets 90,569,824$ 101,088,405$ 105,621,313$ 108,577,637$ 111,213,656$ 121,335,984$ 125,448,931$ 129,088,788$ 135,205,947$ 136,963,903$ Restricted 45,659,407 28,553,531 25,743,990 33,305,962 34,914,919 31,637,948 33,206,836 82,586,630 88,738,207 50,964,256 Unrestricted (6,475,018) 659,892 2,189,756 535,206 3,824,766 6,923,141 10,154,829 (35,943,737) (40,402,416) 2,180,187 Total business-type activities net position 129,754,213$ 130,301,828$ 133,555,059$ 142,418,805$ 149,953,341$ 159,897,073$ 168,810,596$ 175,731,681$ 183,541,738$ 190,108,346$ Primary government
Net Investment in
Capital Assets 346,552,392$ 355,081,970$ 355,161,917$ 357,389,380$ 354,166,392$ 359,813,532$ 360,801,372$ 360,023,370$ 349,686,439$ 391,165,507$ Restricted 73,649,957 52,834,391 46,947,688 60,824,034 70,296,653 52,112,114 57,360,286 113,250,820 160,611,014 123,090,353 Unrestricted (45,582,198) (32,687,950) (31,876,998) (37,549,564) (42,888,523) (9,686,044) 107,361 (30,105,715) (65,454,586) (45,746,827) Total primary government net position 374,620,151$ 375,228,411$ 370,232,607$ 380,663,850$ 381,574,522$ 402,239,602$ 418,269,019$ 443,168,475$ 444,842,867$ 468,509,033$ * FY 2017-18, The City adopted GASB 75. See FY 2017-18 Note 12 for details. ** FY 2021-22, The City adopted GASB 87. See FY 2021-22 Note 4 for details. *** FY 2022-23, The City adopted GASB 96. See FY 2022-23 Note 4 for details. **** FY 2024-25, The City adopted GASB 101. See FY 2022-23 Note 1M for details.

CITY OF PITTSBURG
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
$(100)
$-
$100
$200
$300
$400
$500
$600
2016 2017 2018* 2019 2020 2021 2022** 2023*** 2024 2025**** Millions
Unrestricted
Restricted
Net of Related Debt
206

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2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Expenses
Governmental Activities:

General Government 8,089,040$ 6,933,634$ 7,743,300$ 7,382,598$ 7,496,883$ 7,962,196$ 8,332,916$ 8,465,919$ 9,619,407$ 15,039,002$ Public Safety 26,746,601 25,990,472 28,241,337 30,371,957 34,581,759 32,746,859 29,208,631 34,581,128 38,623,313 38,623,313 Public Works 19,237,901 15,776,982 14,832,846 14,998,964 16,632,134 16,286,229 14,071,228 18,364,834 19,895,229 19,895,229 Community Development 23,752,847 23,263,875 25,907,831 26,927,327 26,825,797 31,619,115 33,049,148 33,336,147 42,770,732 42,770,732 Culture and Recreation 1,012,670 1,019,460 1,238,030 1,206,786 1,259,446 973,336 1,513,337 2,318,079 2,738,279 2,638,357 Interest on Long Term Debt 4,476,644 4,378,265 4,031,806 3,374,537 4,354,271 3,361,276 3,739,936 3,285,129 3,400,488 2,867,858 Total Governmental Activities Expenses 83,315,703 77,362,688 81,995,150 84,262,169 91,150,290 92,949,011 89,915,196 100,351,236 117,047,448 121,834,491 Business-Type Activities:

Water 18,552,726 25,929,659 18,728,126 18,893,219 20,348,775 21,084,939 20,438,566 24,392,880 27,213,486 29,448,455 Wastewater 2,583,101 3,176,015 3,027,448 3,175,703 2,931,682 3,019,946 3,002,251 3,403,437 3,698,845 3,884,490 Marina 2,424,083 2,471,440 2,369,801 2,484,823 2,548,501 2,783,372 2,673,031 2,859,776 3,377,714 2,651,869 Pittsburg Power* 6,597,065 6,569,528 6,947,359 7,502,071 7,701,669 8,492,592 9,088,956 12,236,327 10,246,083 8,857,752 Other-Non-Major Enterprise Funds 972,469 1,512,250 1,405,996 1,216,482 1,459,490 1,343,580 486,519 737,886 716,491 724,450 Total Business-Type Activities Expenses 31,129,444 39,658,892 32,478,730 33,272,298 34,990,117 36,724,429 35,689,323 43,630,306 45,252,619 45,567,016 Total Primary Government Expenses 114,445,147$ 117,021,580$ 114,473,880$ 117,534,467$ 126,140,407$ 129,673,440$ 125,604,519$ 143,981,542$ 162,300,067$ 167,401,507$ Program Revenues
Governmental Activities:

Charges for Services:

General Government 7,331,129$ 7,079,265$ 6,944,075$ 8,334,058$ 8,384,133$ 8,692,831$ 9,785,320$ 10,822,092$ 12,851,334$ 13,287,080$ Public Safety 1,472,062 1,793,282 3,333,157 3,926,464 3,031,297 2,242,981 2,238,825 2,195,555 2,025,303 1,591,015 Public Works 772,724 668,273 768,170 2,114,166 2,043,942 4,224,955 4,769,838 3,543,685 3,756,652 3,733,974 Community Development 7,203,571 5,989,087 5,599,140 6,691,251 5,111,318 9,993,907 15,942,608 15,856,337 16,436,163 21,640,208 Culture and Recreation 834,970 911,855 990,982 972,829 972,829 825,802 1,410,536 1,517,661 0 Operating Grants and Contributions 13,641,846 18,154,961 17,924,456 19,071,198 18,031,974 20,512,898 21,201,189 34,424,337 31,552,107 40,721,277 Capital Grants and Contributions 545,127 3,705,925 1,132,855 897,177 822,332 1,442,355 1,332,359 1,800,489 3,369,615 6,142,040 Total Government Activities Program Revenues 31,801,429 38,302,648 36,692,835 42,007,143 38,397,825 47,935,729 56,680,675 70,160,156 69,991,174 87,115,594

CITY OF PITTSBURG
Changes in Net Position
Last Ten Fiscal Years
(Accrual Basis of Accounting)
207

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2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Business-Type Activities:

Charges for Services:

Water 19,559,288 20,352,786 21,468,810 23,240,951 25,192,434 29,104,815 27,544,712 26,731,846 27,819,423 29,846,937 Wastewater 5,264,897 5,241,131 5,280,083 5,510,632 5,138,927 5,882,042 5,033,314 5,150,007 5,060,858 5,190,010 Marina 1,931,707 2,011,270 2,046,221 2,156,979 2,286,801 2,015,817 2,254,835 2,383,616 3,439,994 2,004,003 Pittsburg Power Company 7,162,170 7,269,448 8,005,118 8,938,923 7,534,442 9,655,712 9,470,936 12,915,675 11,281,829 10,776,359 Waterfront Operations 1,408,172 1,458,623 1,490,811 1,541,154 1,579,620 1,632,918 871,163 826,296 797,666 773,067 Operating Grants and Contributions 270,931 200,127 139,465 179,686 109,206 167,980 125,191 92,841 204,046 166,899 Capital Grants and Contributions 1,780,581 6,026,102 - 53,000 27,347 - 534,140 - - - Total Business-Type Activities Program Revenue 37,377,746 42,559,487 38,430,508 41,621,325 41,868,777 48,459,284 45,834,291 48,100,281 48,603,816 48,757,275 Total Primary Government Program Revenues 69,179,175$ 80,862,135$ 75,123,343$ 83,628,468$ 80,266,602$ 96,395,013$ 102,514,966$ 118,260,437$ 118,594,990$ 135,872,869$ Net (Expense)/Revenue
Governmental Activities (51,514,274)$ (39,060,040)$ (45,302,315)$ (42,255,026)$ (52,752,465)$ (45,013,282)$ (33,234,521)$ (30,191,080)$ (47,056,274)$ (34,718,897)$ Business-Type Activities 6,248,302 2,900,595 5,951,778 8,349,027 6,878,660 11,734,855 10,144,968 4,469,975 3,351,197 3,190,259 Total Primary Government Net Expense (45,265,972)$ (36,159,445)$ (39,350,537)$ (33,905,999)$ (45,873,805)$ (33,278,427)$ (23,089,553)$ (25,721,105)$ (43,705,077)$ (31,528,638)$ Changes in Net Position
(Continued)
Last Ten Fiscal Years
(Accrual Basis of Accounting)

CITY OF PITTSBURG
Continued
208

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2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
General Revenues and Other Changes in Net Position
Governmental Activities:

Taxes:

Property Taxes 3,300,776$ 3,573,822$ 3,972,711$ 4,039,499$ 4,082,582$ 4,455,736$ 4,895,005$ 5,275,779$ 5,258,965$ 5,237,723$ Sales Taxes 13,112,880 13,372,246 13,616,195 14,446,467 15,771,436 20,565,598 20,597,815 22,221,452 21,347,108 19,001,806 Motor Vehicle In-Lieu 4,422,099 4,544,316 4,825,687 5,152,948 5,374,375 5,720,207 5,863,791 6,590,985 6,988,438 7,270,038 Buisness License taxes 701,697 699,501 525,985 599,225
Transient Occupancy Taxes 710,501 758,814 831,743 842,605 777,473 594,956 505,971 501,035 478,960 561,089 Nonregulatory Franchise and Business 4,638,074 4,706,887 4,928,647 5,118,174 5,401,845 5,559,335 5,854,635 6,219,587 6,466,363 10,443,129 Interest Earnings 743,082 329,042 590,186 1,802,802 1,673,126 2,876,478 (2,863,079) 2,005,445 6,055,779 6,450,726 Other 8,608,044 9,095,222 11,137,388 11,215,512 11,876,931 12,575,903 3,250,828 3,610,551 4,012,931 624,433 Transfers 2,354,972 2,774,890 1,544,688 1,204,516 1,170,833 2,214,798 1,543,752 983,816 943,304 2,298,670 Gain (loss) on sale of assets - (34,554) 15,950 - - - - - - - Total Government Activities 37,890,428 39,120,685 41,463,195 43,822,523 46,128,601 54,563,011 40,350,415 48,108,151 52,077,833 52,486,839 Business-Type Activities:

Interest Earnings 665,412 325,437 373,857 1,719,235 1,826,709 423,675 312,307 3,434,926 5,383,235 5,473,813 Transfers (2,354,972) (2,774,890) (1,544,688) (1,204,516) (1,170,833) (2,214,798) (1,543,752) (983,816) (943,304) (2,298,670) Gain (loss) on sale of assets - 96,473 56,375 - - - - - 18,929 - Total Business-Type Activities (1,689,560) (2,352,980) (1,114,456) 514,719 655,876 (1,791,123) (1,231,445) 2,451,110 4,458,860 3,175,143 Total Primary Government 36,200,868$ 36,767,705$ 40,348,739$ 44,337,242$ 46,784,477$ 52,771,888$ 39,118,970$ 50,559,261$ 56,536,693$ 55,661,982$ Change in Net Position
Governmental Activities (13,623,846)$ 60,645$ (3,839,120)$ 1,567,497$ (6,623,864)$ 9,549,729$ 7,115,894$ 17,917,071$ 5,021,559$ 17,767,942$ Business-Type Activities 4,558,742 547,615 4,837,322 8,863,746 7,534,536 9,943,732 8,913,523 6,921,085 7,810,057 6,365,402 Total Primary Government (9,065,104) 608,260 998,202 10,431,243 910,672 19,493,461 16,029,417 24,838,156 12,831,616 24,133,344 Prior Period Adjustment (See Note 9F) - - (5,994,006) - - 1,171,619 - - - - Total Primary Government after adjustment (9,065,104)$ 608,260$ (4,995,804)$ 10,431,243$ 910,672$ 20,665,080$ 16,029,417$ 24,838,156$ 12,831,616$ 24,133,344$ In FY 2017-18, implementation of GASB 75 resulted in prior period adjustments.

In FY 2020-21, due to Section 115 pension Trust account is reported as investments, resulted in a prior period adjustment Last Ten Fiscal Years
(Accrual Basis of Accounting)

CITY OF PITTSBURG
Changes in Net Position
(Continued)
209

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2015 2016
General Fund
Reserved 3,442,272$ 3,309,050$
Unreserved 14,613,983 15,957,212
Total General Fund 18,056,255 19,266,262
All Other Governmental Funds
Reserved 24,596,598 24,358,251
Unreserved, designated (486,548) (455,164)
Total all other governmental funds 24,110,050 23,903,087 Total Government Funds
Reserved 28,038,870 27,667,301
Unreserved 14,127,435 15,502,048
Total Government Funds 42,166,305$ 43,169,349$
Fiscal Year Ended June 30,
First Two Fiscal Years
(Modified Accrual Basis of Accounting)
(Pre GASB 54 Implementation)

CITY OF PITTSBURG
Fund Balances of Governmental Funds
0 5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
45,000,000
2015 2016
Unreserved
Reserved
210

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CITY OF PITTSBURG
Fund Balances of Governmental Funds
(Post GASB 54 FY2011 Implementation)
Fiscal Year Ended June 30,
2017 2018 2019 2020 2021 2022 2023 2024 2025
General Fund
Nonspendable 2,410,696$ 2,300,328$ 2,031,396$ 1,817,088$ 1,302,864$ 1,248,860$ 353,082$ 5,401,565$ 5,585,288$ Restricted
Committed 3,043,967
Assigned 434,778 528,077 802,151 573,069 1,190,087 1,509,170 1,607,087 9,820,075 0 Unassigned 17,037,283 18,426,657 21,652,919 21,760,428 32,020,209 30,947,761 25,610,923 12,643,243 21,583,254 Total General Fund 19,882,757 21,255,062 24,486,466 24,150,585 34,513,160 33,705,791 27,571,092 27,864,883 30,212,509

All Other Governmental Funds
Nonspendable 272,243$ 263,123$ 346,542$ 336,049$ 340,615$ 3,794,789$ 4,543,979$ 1,036,397$ 997,542$ Restricted 21,316,430 21,977,238 23,662,705 27,658,803 36,773,335 38,082,990 51,486,194 71,872,807 72,126,097 Committed 2,756,478 2,240,940 2,161,973 3,473,472 4,939,883 5,836,570 13,114,840 20,319,726 14,537,858 Assigned 29,349 42,127 3,586 37,090 64,160 54,207 62,236 107,520 63,791 Unassigned (3,745,132) (3,740,451) (3,755,741) (3,909,750) (3,781,016) (3,686,341) (4,097,837) (8,732,671) (4,240,196) Total all other governmental funds 20,629,368 20,782,977 22,419,065 27,595,664 38,336,977 44,082,215 65,109,412 84,603,779 83,485,092 Total Government Funds
Nonspendable 2,682,939$ 2,563,451$ 2,377,938$ 2,153,137$ 1,643,479$ 5,043,649$ 4,897,061$ 6,437,962$ 6,582,830$ Restricted 21,316,430 21,977,238 23,662,705 27,658,803 36,773,335 38,082,990 51,486,194 71,872,807 72,126,097 Committed 2,756,478 2,240,940 2,161,973 3,473,472 4,939,883 5,836,570 13,114,840 20,319,726 17,581,825 Assigned 464,127 570,204 805,737 610,159 1,254,247 1,563,377 1,669,323 9,927,595 63,791 Unassigned 13,292,151 14,686,206 17,897,178 17,850,678 28,239,193 27,261,420 21,513,086 3,910,572 17,343,058 Total Fund Balances 40,512,125$ 42,038,039$ 46,905,531$ 51,746,249$ 72,850,137$ 77,788,006$ 92,680,504$ 112,468,662$ 113,697,601$ For additional detail on Fund Classifications, see Note 9 of Notes to Basic Financial Statements for fiscal years 2015-2021.

For additional detail on Fund Classifications, see Note 10 of Notes to Basic Financial Statements for fiscal year 2024-2025 Last Nine Fiscal Years
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
2017 2018 2019 2020 2021 2022 2023 2025
Unassigned
Assigned
Committed
Restricted
Nonspendable
211

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2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Revenues
Taxes 34,792$ 31,624$ 33,503$ 34,437$ 36,642$ 42,390$ 43,532$ 45,434$ 46,065$ $45,084 Licenses, permits and fees 2,566 3,532 1,812 3,005 2,341 6,047 4,334 3,734 2,670 2,723 Fines and forfeitures 325 308 433 415 561 486 430 438 370 332 Use of money and property 743 329 590 1,670 1,600 2,871 (2,226) 1,842 5,337 5,512 Intergovernmental revenues 15,455 24,098 25,854 29,460 28,300 35,975 33,736 50,111 49,571 64,539 Charges for services 10,126 9,894 9,621 10,360 10,075 9,521 9,968 11,128 11,480 14,330 Other 4,019 3,957 4,907 7,570 4,459 7,544 5,880 4,514 4,745 3,780 Total Revenues 68,026 73,742 76,720 86,917 83,978 104,834 95,654 117,201 120,238 136,299 Expenditures
Current:

General government 6,740 7,321 6,353 6,163 7,740 5,747 7,596 7,607 10,694 9,270 Public safety 24,797 25,895 27,721 30,107 30,937 29,341 32,552 35,560 35,563 37,714 Public works 7,107 7,859 8,102 9,256 8,094 11,178 11,005 11,449 16,755 12,374 Community development 22,393 25,440 25,667 28,055 27,149 32,515 33,485 36,996 42,616 45,489 Culture and recreation 862 1,019 807 1,013 1,238 1,259 973 2,318 1,513 2,738 Capital outlay 2,738 6,600 3,429 3,959 1,078 1,060 2,346 4,221 11,430 24,590 Debt service:

Principal repayment 2,016 2,083 2,155 2,227 2,308 2,391 2,638 2,776 2,877 2,946 Interest and fiscal charges 2,315 2,264 1,999 1,982 1,919 1,815 1,801 1,824 1,900 1,847 Total Expenditures 68,968 78,481 76,233 82,762 80,463 85,306 92,396 102,751 123,348 136,967 Excess (deficiency) of revenues over
(under) expenditures (942) (4,739) 487 4,155 3,515 19,528 3,258 14,450 (3,110) (668) Other Financing Sources (Uses)
Transfers in 6,814 6,875 6,830 8,477 9,579 9,904 11,650 20,052 51,348 17,652 Transfers (out) (4,869) (4,793) (5,808) (7,813) (8,253) (8,328) (10,504) (19,609) (49,599) (15,755) Sale of capital assets - - 17 48 - - 534 - - - Total other financing sources (uses) 1,945 2,082 1,039 712 1,326 1,576 1,680 443 1,749 1,897 Net Change in fund balances before 1,003$ (2,657)$ 1,526$ 4,867$ 4,841$ 21,104$ 4,938$ 14,893$ (1,361)$ 1,229$ Debt service as a percentage of
noncapital expenditures 6.5% 6.0% 5.7% 5.3% 5.3% 5.0% 4.9% 4.7% 4.5% 4.3%

CITY OF PITTSBURG
Changes in Fund Balance of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
{in thousands}
212

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#
#
#
#
#
#
#
#
Secured Tax Roll NET Total
Fiscal Personal Unsecured GROSS LESS: Exemptions Assessed Direct Year Land Improvements Property Tax Roll Tax Roll HOPTR * Others Valuation *** Tax Rate **** 2016 1,596,856,457 4,088,152,986 28,100,163 905,755,131 6,618,864,737 57,212,685 195,920,004 6,365,732,048 0.15020 2017 1,734,578,352 4,271,018,852 31,382,377 763,128,074 6,800,107,655 56,350,900 203,066,563 6,540,690,192 0.15142 2018 1,912,263,271 4,316,648,943 30,152,799 789,812,811 7,048,877,824 55,968,158 206,618,682 6,786,290,984 0.15305 2019 2,097,264,749 4,752,331,104 29,396,436 808,915,163 7,687,907,452 55,103,121 206,894,237 7,425,910,094 0.15419 2020 2,244,198,055 4,919,701,883 24,764,994 882,038,216 8,070,703,148 54,749,068 291,513,686 7,724,440,394 0.15451 2021 2,430,265,323 5,114,403,543 23,294,582 931,043,622 8,499,007,070 54,039,947 293,711,372 8,151,255,751 0.15778 2022 2,591,425,680 5,225,394,381 23,288,811 956,204,399 8,796,313,271 53,217,087 342,980,102 8,400,116,082 0.15585 2023 2,918,316,115 5,627,562,103 23,777,465 1,333,934,749 9,903,590,432 52,009,128 374,728,335 9,476,852,969 0.13847 2024 3,179,166,862 5,870,123,859 27,596,003 1,404,853,295 10,481,740,019 51,142,250 394,814,493 10,035,783,276 0.13985 2025 3,343,537,774 6,135,866,273 30,320,236 1,410,541,283 10,920,265,566 50,845,233 459,437,431 10,409,982,902 0.14062 * Homeowners' Property Tax Relief
** Direct Tax Rate for FY 14-15 has been updated to reflect the AB8 adjustment for the first time on 2014-15 tax roll after ACFR was issued. ***
****

Source: Contra Costa County Auditor-Controller Office Certificate of Assessed Valuations.

The State Constitution requires property to be assessed at one hundred percent of the most recent purchase price, plus an increment of no more than two percent annually, plus any local over-rides. These values are considered to be full market values.

California cities do not set their own direct tax rate. The state constitution establishes the rate at 1% and allocates a portion of that amount, by an annual calculation, to all the taxing entities within a tax rate area. Beginning in 2013/14 the total Direct Rate no longer includes revenue generated from the former redevelopment tax rate areas. Challenges to recognized enforceable obligations are assumed to have been resolved during 2012/13. For the purposes of this report, residual revenue is assumed to be distributed to the City in the same proportions as general fund revenue.

CITY OF PITTSBURG
Assessed and Estimated Actual
Value of Taxable Property
Last Ten Fiscal Years
$0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Millions
Unsecured Tax Roll
Series1
213

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Basic Bay East Bay
County Pittsburg Los Area Regional Pittsburg
Fiscal Wide Direct Medanos Rapid Park Unified School Community Year Levy Rate* Hospital Transit District District College Total 2016 1.0000 0.15020 0.0170 0.0058 0.0273 0.2280 0.0419 1.4644 2017 1.0000 0.15142 0.0170 0.0058 0.0273 0.2280 0.0419 1.4656 2018 1.0000 0.15305 0.0170 0.0058 0.0273 0.2280 0.0419 1.4673 2019 1.0000 0.15419 0.0170 0.0058 0.0273 0.2280 0.0419 1.4684 2020 1.0000 0.15451 0.0170 0.0058 0.0273 0.2280 0.0419 1.4687 2021 1.0000 0.15778 0.0170 0.0058 0.0273 0.2280 0.0419 1.4719 2022 1.0000 0.15585 0.0170 0.0058 0.0273 0.2280 0.0419 1.4700 2023 1.0000 0.13847 0.0170 0.0058 0.0273 0.2280 0.0419 1.4526 2024 1.0000 0.13985 0.0170 0.0058 0.0273 0.2280 0.0419 1.4540 2025 1.0000 0.13990 0.0170 0.0058 0.0273 0.2280 0.0419 1.4541 * Pittsburg Direct Rate = the weighted average of City's Share of 1% levy & Redevelopment Rate Source: Contra Costa County Assessors Office & HdL Coren & Cone.

CITY OF PITTSBURG
Property Tax Rates
All Overlapping Governments
Last Ten Fiscal Years

0.0000

0.0500

0.1000

0.1500

0.2000

0.2500

0.3000

0.3500
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Property Tax Rate other than Basic County Wide Levy
Fiscal Year
Los Medanos Hospital BART
East Bay Regional Park District Pittsburg Unified School District Community College
214

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2024-25 2015-16
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value
Calpine Corporation $298,500,000 1 2.85% 243,000,000$ 4 3.78% Diablo Energy Storage LLC 255,060,188 2 2.44% 0.00%
Uss Posco Industries 251,562,289 3 2.40% 259,822,917 3 4.05% Corteva Agriscience LLC 227,295,928 4 2.17% 0.00%
K2 Pure Sol LP 208,287,157 5 1.99% 134,892,022 5 2.10% Delta Energy Center LLC 172,400,000 6 1.65% 0.00%
K W Kirker Creek LLC 116,326,177 7 1.11% 98,391,575 7 1.53% Centen Ag Inc 102,162,385 8 0.98% 0.00%
Sierra Pacific Apartments LLC 101,565,620 9 0.97% 107,388,938 6 1.67% San Marco Properties LLC 90,970,224 10 0.87% 57,614,707 10 0.90% Dow Agrosciences LLC 0.00% 362,637,418 1 5.65%
Delta Energy Center, LLC 0.00% 292,000,000 2 4.55% Century Plaza Corporation 0.00% 67,309,948 8 1.05% United Spiral Pipe LLC 0.00% 58,157,413 9 0.91% Subtotal $1,824,129,968 17.44% 1,681,214,938$ 26.18% Total Net Assessed Valuation:

Fiscal Year 2024-25 $10,460,828,135
Fiscal Year 2015-16 $6,422,944,733
Source: HdL Coren & Cone

CITY OF PITTSBURG
Principal Property Tax Payers
Current Year and Nine Years Ago
215

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Percent of
Total Total Tax Percent
Fiscal Total Current Tax Percent of Levy Tax Collections Amount % Year Tax Levied Collections County Collected * Collections To Tax Levy Delinquent Delinquent 2016 10,060,215 9,991,126 99.31% 9,991,126 99.31% 72,008 0.72% 2017 10,398,911 10,327,316 99.31% 10,327,316 99.31% 71,496 0.69% 2018 11,112,284 11,044,802 99.39% 11,044,802 99.39% 67,482 0.61% 2019 11,939,625 11,862,801 99.36% 11,862,801 99.36% 76,824 0.64% 2020 12,432,680 12,331,075 99.18% 12,331,075 99.18% 101,605 0.82% 2021 13,194,874 13,100,993 99.29% 13,100,993 99.29% 93,881 0.71% 2022 13,622,228 13,526,931 99.30% 13,526,931 99.30% 95,297 0.70% 2023 15,275,224 15,150,953 99.19% 15,150,953 99.19% 124,272 0.81% 2024 16,138,288 15,978,993 99.01% 15,978,993 99.01% 159,295 0.99% 2025 16,798,358 16,635,106 99.03% 16,635,106 99.03% 159,295 0.95% * The County provides the City 100% of its tax levy under the "Teeter Plan", an agreement which allows the County to keep all interest and delinquency charges collected.

Source: CCC Auditor-Contoller (Procedure 10-147)

CITY OF PITTSBURG
Property Tax Levies and Collections June 30
Last Ten Fiscal Years
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Total Tax Levied Current Tax Collections
216

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CITY OF PITTSBURG
Ratio of Outstanding Debt by Type
Last Ten Fiscal Years
Successor Pension City
Fiscal Agency Obligation Loans/
Year Bonds Bonds Leases Total
2016 - 34,036,850 646,382 34,683,232 2017 - 34,104,558 504,189 34,608,747 2018 - 34,030,018 1,089,735 35,119,753 2019 - 33,260,642 1,595,000 34,855,642 2020 - 33,422,178 1,955,024 35,377,202 2021 - 32,872,243 1,399,669 34,271,912 2022 - 32,153,097 854,041 33,007,138 2023 - 31,213,452 1,726,883 32,940,335 2024 - 30,078,657 173,739 30,252,396 2025 - 28,370,164 440,278 28,810,442

Business-Type Activities
2016 Water Sewer 2022A Water Total Percentage
Fiscal Revenue Revenue I-Bank Revenue Primary of Personal Per Year Bonds Bonds ** Loan Bonds Total Government Income *** Capita *** 2016 30,485,000 3,864,000 11,167,171 - 45,516,171 80,199,403 5.23% 1,155 2017 29,605,000 3,111,000 10,939,216 - 43,655,216 78,263,963 4.92% 1,107 2018 28,650,000 2,350,000 10,703,258 - 41,703,258 76,823,011 4.56% 1,065 2019 27,335,000 1,578,000 10,459,018 - 39,372,018 74,227,660 3.99% 1,025 2020 25,975,000 796,000 10,206,206 - 36,977,206 72,354,408 3.63% 997 2021 24,570,000 - 9,944,520 - 34,514,520 68,786,432 3.21% 900 2022 23,120,000 - 9,673,649 46,264,337 79,057,986 112,065,124 4.86% 1,464 2023 21,620,000 - 9,393,270 46,191,525 77,204,795 110,145,130 4.44% 1,420 2024 20,060,000 - 9,103,050 46,104,715 75,267,765 105,520,161 4.25% 1,360 2025 18,440,000 - 8,802,643 46,024,904 73,267,547 102,077,989 3.44% 1,323 Note : Debt amounts includes any premiums, discounts, or other amortization amounts. **Sewer Revenue Bond was fully defeased as of June 30, 2014. It has been replaced with a private placement debt. *** See Schedule of Demographic and Economic Statistics for personal income and population data. FY2013-2020 numbers corrected for Personal Income and Capita
Please refer to Note 7 for further information for fiscal years 2013-2021.

Please refer to Note 8 for further information for fiscal year 2022.

Sources: City of Pittsburg
U.S. Department of commerce, Bureau of the Census (income and population) Governmental Activities
-
10 20
30 40
50 60
70 80
90 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Millions Total Governmental Total Business
217

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Percentage of

Fiscal POB
Capital
Lease CEC
PG&E
Energy
Capital
Lease Capital Lease
Capital
Lease
Capital
Lease
Capital
Lease Total Total Gross Per Debt Per
Year
Bonds *
Street
Sweeper
Energy
Efficient
Retrofit
VOIP
System
Fleet
Vehicles/Street
Sweeper
Fleet
Equipment

Vehicles/Eq
uipment Buildings
Debt Revenue Capita Assessed Value
2016 34,036,850 240,114 406,268 - - - - - - 34,683,232 50.99% 520.03 0.54% 2017 34,104,558 160,696 343,493 - - - - - - 34,608,747 47.27% ** 507.91 0.53% 2018 34,030,018 116,339 278,821 209,740 484,835 - - - - 35,119,753 46.11% ** 505.87 0.52% 2019 33,260,642 70,754 212,194 188,411 363,626 498,647 261,368 - - 34,855,642 40.10% 493.15 0.47% 2020 33,422,178 23,907 143,568 167,085 242,417 395,018 212,954 770,075 - 35,377,202 40.70% 490.39 0.46% 2021 32,872,243 - 72,853 145,756 121,208 287,415 162,683 609,754 - 34,271,912 32.69% 472.14 0.42% 2022 32,153,097 - - 124,427 - 175,684 110,483 443,447 - 33,007,138 31.49% 431.94 0.39% 2023 31,213,452 - - 103,098 - 59,666 56,281 270,930 - 31,703,427 30.24% 414.19 0.33% 2024 30,078,657 - - 81,769 - - - 91,970 - 30,252,396 28.86% 395.23 0.30% 2025 28,370,164 - - 60,440 - - - - 333,907 28,764,511 27.44% 370.81 0.28% * 'The 2006 Pension Obligation Bonds (POB) includes the accreted amount of Capital Appreciation Bonds. ** FY 17 and 18 percent rates restated to reflect the correct revenue.

CITY OF PITTSBURG
Ratio of General Government Debt Outstanding
Last Ten Fiscal Years*
General Government Debt Outstanding
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Total Debt
Total Debt
-
200.00
400.00
600.00
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Per Capita
Per Capita
218

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2024-25 Assessed Valuation: $10,460,828,135
Total Debt City’s Share of
OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2025 % Applicable (1) Debt 6/30/25 Bay Area Rapid Transit District $2,391,260,000 1.00% $23,864,775 Contra Costa Community College District 591,875,000 3.756 22,230,825 Antioch Unified School District 75,000,000 2.004 1,503,000 Antioch Unified School District SFID No. 1 90,745,983 3.321 3,013,674 Mt. Diablo Unified School District 422,160,000 4.412 18,625,699 Mt. Diablo Unified School District Community Facilities District No. 1 6,655,000 4.361 290,225 Pittsburg Unified School District 408,546,809 98.775 403,542,111 City of Pittsburg Community Facilities Districts No. 2005-2 6,210,000 100 6,210,000 City of Pittsburg 1915 Act Bonds 4,570,275 100 4,570,275 East Bay Regional Park District 145,930,000 1.558 2,273,589 TOTAL DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT $486,124,173 DIRECT AND OVERLAPPING GENERAL FUND DEBT:

Contra Costa County General Fund Obligations $150,845,000 3.74% $5,647,637 Antioch Unified School District General Fund Obligations 16,456,273 2.004 329,784 Pittsburg Unified School District Certificates of Participation 13,045,000 98.775 12,885,199 City of Pittsburg Pension Obligation Bonds 24,232,425 100 24,232,425 Contra Costa Mosquito and Vector Control District General Fund Obligations 8,050,000 3.744 301,392 TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND DEBT $43,396,437 Less: Contra Costa County General Fund Obligations supported by revenue funds 5,647,637 TOTAL NET DIRECT AND OVERLAPPING GENERAL FUND DEBT $37,748,800 OVERLAPPING TAX INCREMENT DEBT (Successor Agency): $111,868,601 100 $111,868,601 TOTAL DIRECT DEBT $24,232,425
TOTAL GROSS OVERLAPPING DEBT $617,156,786
TOTAL NET OVERLAPPING DEBT $611,509,149
GROSS COMBINED TOTAL DEBT $641,389,211 (2)
NET COMBINED TOTAL DEBT $635,741,574
(1) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. (2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue, non-bonded capital lease obligations, and sales tax revenue bonds.

Qualified Zone Academy Bonds are included based on principal due at maturity.

Ratios to 2024-25 Assessed Valuation:

Total Direct and Overlapping Tax and Assessment Debt 4.65% Direct Debt ($24,232,425) 0.23%
Gross Combined Total Debt 6.13%
Net Total Debt 6.08%
Ratios to Redevelopment Successor Agency Incremental Valuation ($7,277,365,955):

Overlapping Tax Increment Debt 1.54%

CITY OF PITTSBURG
Computation of Direct and Overlapping Debt
6/30/2025
219

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ASSESSED VALUATION:

Secured property assessed value, net of
exempt real property (a) $3,183,462,180
BONDED DEBT LIMIT (15% OF ASSESSED VALUE) (a) $477,519,327 AMOUNT OF DEBT SUBJECT TO LIMIT:

Total Bonded Debt (b) $92,835,068
Less:

Revenue Bonds 64,464,904
28,370,164
LEGAL BONDED DEBT MARGIN $449,149,163
Total net debt
Total Net Debt Legal applicable to the limit
Fiscal Debt Applicable to Debt as a percentage
Year Limit Limit Margin of debt limit
2016 335,737,855 34,036,850 301,701,005 11.28%
2017 340,711,533 34,104,558 306,606,975 11.12%
2018 361,299,502 34,030,018 327,269,484 10.40%
2019 381,350,504 33,260,642 348,089,862 9.56%
2020 394,631,565 33,422,178 361,209,387 9.25%
2021 408,098,524 32,872,243 375,226,281 8.76%
2022 416,499,016 32,153,097 384,345,919 8.37%
2023 455,514,432 31,213,452 424,300,980 7.36%
2024 470,674,278 30,078,657 440,595,621 6.83%
2025 477,519,327 28,370,164 449,149,163 6.32%
Source: City Finance Department
(a) California Government Code Section 43605 sets the limit at 15%. (b) Upon the dissolution of the Redevelopment Agency - City of Pittsburg effective January 31, 2012, a Successor Agency assumed the liabilities of the former Redevelopment Agency, therefore the total bonded debt and revenue bonds have decreased in all years for comparative purposes.

CITY OF PITTSBURG
Computation of Legal Bonded Debt Margin
June 30, 2025
220

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Net Revenue Debt Service Requirements
Fiscal Gross Operating Available for
Year Revenue Expenses Debt Service Principal Interest * Total Coverage 2017 5,024,185 2,547,410 2,476,775 1,245,000 68,464 1,313,464 1.89 2018 5,107,869 2,355,218 2,752,651 955,000 56,986 1,011,986 2.72 2019 5,168,294 3,011,303 2,156,991 1,315,000 44,922 1,359,922 1.59 2020 4,939,327 2,817,905 2,121,422 1,360,000 33,112 1,393,112 1.52 2021 4,950,030 2,851,197 2,098,833 1,405,000 20,657 1,425,657 1.47 2022 4,938,929 2,984,575 1,954,354 1,450,000 8,808 1,458,808 1.34 2023 - - - - - - 0.00 2024 - - - - - - 0.00 2025 - - - - - - 0.00 *

Note: Coverage requirements of a least 1.20 times higher than debt service for any fiscal year. Bond was paid in full Fiscal Year 2020-21.

Source: City of Pittsburg Annual Financial Statements.

Interest is lowered due to the refunding of the 2004 Wastewater Bond (per Resolution 14-0270 dated 6/6/14). The City executed a private Installment Sale Agreement with Bank of the West for a lower interest rate of 1.55% per annum.

CITY OF PITTSBURG
Revenue Bond Coverage
Wastewater Revenue Bonds

100.00%
150.00%
200.00%
250.00%
300.00%
2017 2018 2019 2020 2021 2022 2023 2024 2025
Coverage
221

Page 317 of 411 ends

Net Revenue Debt Service Requirements
Fiscal Gross Operating Available for
Year Revenue Expenses Debt Service Principal Interest Total Coverage 2014 18,991,247 12,777,146 6,214,101 1,010,000 1,421,992 2,431,992 2.56 2015 18,272,979 12,379,283 5,893,696 1,035,000 1,734,374 2,769,374 2.13 2016 18,592,332 13,088,660 5,503,672 1,310,226 1,691,311 3,001,537 1.83 2017 19,331,187 12,933,557 6,397,630 1,472,956 1,283,708 2,756,664 2.32 2018 21,519,127 14,547,037 6,972,090 1,190,958 1,651,243 2,842,201 2.45 2019 23,369,888 15,605,367 7,764,521 1,559,240 1,594,020 3,153,260 2.46 2020 25,551,818 16,431,138 9,120,680 1,612,812 1,527,793 3,140,605 2.90 2021 26,935,506 17,482,817 9,452,689 1,666,686 1,489,069 3,155,755 3.00 2022 27,173,166 17,374,154 9,799,012 1,786,510 1,830,449 3,616,959 2.71 2023 28,357,310 20,271,676 8,085,634 1,780,379 1,088,328 2,868,707 2.82 2024 31,389,900 20,687,714 10,702,186 1,851,020 3,879,175 5,730,195 1.87 2025 33,031,460 21,890,518 11,140,942 1,620,000 2,905,797 4,525,797 2.46 Source: City of Pittsburg Annual Financial Statements.

CITY OF PITTSBURG
Revenue Bond Coverage
Water Revenue Bonds

0.00%
100.00%
200.00%
300.00%
400.00%
500.00%
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Coverage
222

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Tax Debt Service Requirements
Fiscal Increment
Year Revenue Principal Interest Total Coverage
2016 43,371,250 16,655,000 12,113,046 28,768,046 1.51
2017 10,218,501 20,250,000 12,125,192 32,375,192 0.32
2018 33,553,848 21,310,000 11,652,527 32,962,527 1.02
2019 33,840,468 22,350,000 10,795,387 33,145,387 1.02
2020 33,758,927 23,365,000 9,853,554 33,218,554 1.02
2021 33,512,215 24,270,000 8,944,331 33,214,331 1.01
2022 32,146,744 25,225,000 7,987,046 33,212,046 0.97
2023 31,978,811 24,250,000 7,113,245 31,363,245 1.02
2024 32,161,001 24,990,000 5,488,407 30,478,407 1.06
2025 32,203,396 25,805,000 4,668,828 30,473,828 1.06
* The 2014 Tax Allocation Refunding Bond was issued to fully refunded 2003A Bonds and partly refund the 1999 CIP portion.

Refer to Note 14 for additional information on refunding for fiscal years 2013-2021.

Refer to Note 15 for additional information on refunding for fiscal year 2022.

The 2016 Refunding Bond was excluded for trending purpose ** The interest amount excludes the Letter of Credit fees and costs associated with 2016 bond refunding Source: City of Pittsburg Annual Financial Statements

CITY OF PITTSBURG
Successor Agency Bonded Debt Pledged Revenue Coverage
Tax Allocation Bonds
Last Ten Fiscal Years
$0
$5
$10
$15
$20
$25
$30
$35
$40
$45
$50
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Millions $
Fiscal Years
Revenue Debt Service Payment
223

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Per Capita ** Contra Costa * Pittsburg
Fiscal City * Total ** Personal Unemployment*** County Population Year Population Personal Income Income Rate (%) Population % of County 2016 69,424 1,534,225,000 22,099 5.8% 1,126,745 6.16% 2017 70,679 1,589,374,000 22,487 5.0% 1,135,127 6.23% 2018 72,141 1,684,104,000 23,345 3.7% 1,147,439 6.29% 2019 72,437 1,859,890,000 25,676 3.7% 1,150,215 6.30% 2020 72,588 1,991,949,000 27,442 16.8% 1,153,526 6.29% 2021 76,416 2,140,660,000 28,013 8.8% 1,165,927 6.55% 2022 76,544 2,303,530,000 30,649 3.9% 1,161,413 6.59% 2023 77,572 2,482,707,000 33,187 4.3% 1,156,966 6.70% 2024 75,083 2,776,568,000 36,978 4.1% 1,155,025 6.50% 2025 77,131 2,963,919,000 38,807 4.1% 1,172,607 6.58% Source: * www.census.gov
** from HdL Coren Report
*** www. homefacts.com

CITY OF PITTSBURG
Demographic and Economic Statistics
Last Ten Fiscal Years

0.00%

2.50%

5.00%

7.50%

10.00%

12.50%

15.00%

17.50%
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Unemployment*** Rate…

5.50%

5.75%

6.00%

6.25%

6.50%

6.75%
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Pittsburg Population % of County
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Millions
Total ** Personal Income
$0
$5
$10
$15
$20
$25
$30
$35
$40
$45
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Thousands
Per Capita ** Personal Income
224

Page 320 of 411 ends

2024-25
Percentage Percentage
Number of of Total City Number of of Total City
Employer Employees Rank Employment Employees Rank Employment Pittsburg Unified School District* 1,290 1 3.2% 1,274 1 3.4% Los Medanos Community College* 2 0.0% 719 2 1.9%
City of Pittsburg* 324 3 0.8% 255 5 0.7%
Ramar Foods* 234 4 0.6% 187 7 0.5%
Walmart** 217 5 0.5% 250 6 0.7%
WinCo Foods** 168 6 0.4% 145 10 -
Home Depot** 163 7 0.4% - - -
McCampbell Analytical, Inc.** 129 8 - - - - Corteva (formerly DOW Chemical Company)** 125 9 0.3% 370 4 1.0% Safeway** 125 10 0.3% - - -
Subtotal 2,775 6.9% 3,200 7.9%
Employees in the City of Pittsburg 40,388 *** 37,098 **

Source: *Phone Survey by City Staff
**2015-16 Comprehensive Annual Financial Report
2015-16 ***
***DP03 | Select Economic Characteristics: 2024 American Community Survey 1-Year Estimates (U.S. Census)

CITY OF PITTSBURG
Principal Employers
Current Year and Nine Years Ago
225

Page 321 of 411 ends

Function 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 General Government 45 45 43 46 44 43 44 46 46 67
Public Safety (Police) 98 96 101 109 107 109 114 113 113 113 Public Works 33 35 37 35 49 48 55 78 79 35
Community Development 37 37 37 37 49 48 52 35 34 39
Recreation 8 9 9 9 12 15 20 16 16 24
Water 25 24 23 21 24 27 27 30 30 37
Wastewater 7 6 6 7 6 10 14 6 6 9
Total 253 252 256 264 291 300 326 324 324 324
Source: City of Pittsburg

CITY OF PITTSBURG
Actual Full-Time Equivalent City Government Employees by Function Last Ten Fiscal Years
0 100
200
300
400
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
FTE's
Fiscal Year
Wastewater
Water
Recreation
Community
Development
Public Works
Public Safety
(Police)
General
Government
226

Page 322 of 411 ends

2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Function/Program
Public safety:

Police:
* Police calls for Service 72,426 80,631 80,133 87,517 75,865 ** 74,050 70,794 66,445 64,301 66,757 Law violations:
* Part I and Part II crimes 7,286 7,663 7,778 8,579 6,046 ** 6,309 *** * Physical arrests (adult and juvenile) 2,805 3,329 2,808 4,127 2,382 ** 2,221 2,285 1,348 1,328 1,462 * Traffic violations (VC14601 & VC12500) 706 1,193 908 1,754 1,339 ** 648 532 574 580 678

(Fire Protection is Contra Costa County)
Public works
Street Re-surfacing (Miles) 0.80 0 0.97 0.25 0.25 1.50 5.57 14.82 0.25 23.95 Streets Repaired (square feet) 52,503 44,795 48,305 40,028 70,890 60,514 66,095 87,388 63,015 69,914 Recreation Services:

Aquatic Participants 1,600 * 2,379 2,301 2,335 6,042 12,129 29,307 31,040 30,500 27,337 Sport Participants 590 650 616 750 - 312 773 1,514 4,455 6,290 Small World Park Gate Attendance 27,666 25,050 22,839 22,999 14,108 - 12,558 18,449 26,814 15,138 Senior Services Participants 20,014 11,305 16,000 17,210 36,344 11,420 10,566 13,450 14,297 14,520 Water
Number of Meters Served 18,359 18,574 18,759 18,767 19,028 19,233 19,733 19,459 19,557 19,593 Water Main Breaks 80 46 32 27 44 60 49 42 44 55
Average Daily Consumption (millions of gallons) 7.3 8.6 8 8.1 8.1 8.9 8.4 8.7 8.2 8.4 Wastewater
Miles of Sewer Line
(Excluding line operated by Delta Diablo District 7-A) 176 178 179 180 180 180 172 175 175 176 Solid Waste
Refuse Landfilled (tons per year) 63,500 59,559 70,982 94,092 80,347 90,570 83,021 80,225 81,983 78,854 Recyclables Processed (tons per year) 48,500 48,500 42,811 54,940 50,306 58,462 52,794 47,818 45,936 43,344 * FY 2016 Numbers corrected.
** For Public Safety effective FY2020 all numbers restated to calendar years to be in line with the DOJ - FBI Uniform Crime Report publication. *** For Police effective 2022 the stats for Part I and II Crimes are no longer reported on the ACFR.

Source: City of Pittsburg Divisions & Prior Year Comprehensive Annual Financial Report.

CITY OF PITTSBURG
Operating Indicators by Function/Program
Last Ten Fiscal Years
227

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2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Function/Program
Public safety:

Police stations 1 1 1 1 1 1 1 1 1 1
Police patrol units (Includes Unmarked) 67 69 69 83 85 85 87 87 86 88 Public works
Miles of streets (Center Line) 164.63 169.90 169.90 169.90 169.90 169.90 169.90 175 175 175 Street lights (Total) 4,287 4,287 4,287 4,287 4,287 4,348 4,495 4,594 4,543 4,543 Traffic Signals 63 63 63 63 63 64 64 64 63 65
Culture and recreation:

Community services:

City Parks 24 24 26 26 26 26 26 26 26 26
City parks acreage 147 147 322 322 322 322 322 322 322 322

Roadway landscaping acreage 22 22 22 22 22 22 22 22 22
Regional park acreage 56 56 56 56 56 56 56 56 56 56
Regional park facilities:

Golf courses (18 holes) 1 1 1 1 1 1 1 1 1 0
Marina Fuel Station 1 1 1 1 1 1 1 1 1 1

Community Civic Center 1 1 1 1 1 1 1 1 1 1
Senior centers 1 1 1 1 1 1 1 1 1 1

Swimming pools 1 1 1 1 1 1 1 1 1 1
Tennis courts 3 3 3 3 3 3 3 3 3 3

Water
Storage capacity (millions of gallons) 19.3 19.3 19.3 19.3 19.3 19.3 19.3 19.3 19.3 19.3 Miles of Water Mains 224 ** 227 227 227 227 229 229 232 232 235 Wastewater
Miles of Storm Drains 101 103 104 104 104 106 106 110 109 109 Note: n/a denotes information is not available.
** In 2016, the City remeasured all water lines using the new GIS System Source: City of Pittsburg Staff & Prior Year Comprehensive Annual Financial Report.

Capital Asset Statistics by Function/Program
Last Ten Fiscal Years

CITY OF PITTSBURG
228

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City of
Pittsburg

Pittsburg, California

Single Audit Reports

For the year ended June 30, 2025

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City of Pittsburg
Single Audit Reports
For the year ended June 30, 2025
Table of Contents

Page

Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ........................................................................... 1

Report on Compliance for Each Major Program and Report on Internal Control over Compliance in Accordance with the Uniform Guidance And on the Schedule of Expenditures of Federal Awards ....................................................................................... 3

Schedule of Expenditures of Federal Awards ............................................................................................................ 7

Notes to the Schedule of Expenditures of Federal Awards ..................................................................................... 9

Schedule of Findings and Questioned Costs ............................................................................................................ 11

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REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND

OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Independent Auditor’s Report

To the Honorable Mayor and Members of City Council
of the City of Pittsburg
Pittsburg, California

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Pittsburg, California (City), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements and have issued our report thereon dated February 17, 2026.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We identified certain deficiencies in internal control, described in the accompanying schedule of findings and questioned costs as item 2025-001 that we consider to be significant deficiencies.

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To the Honorable Mayor and Members of City Council
of the City of Pittsburg
Pittsburg, California

Page 2 ends

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

City’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to findings identified in our audit and described in the accompanying schedule of findings and questioned costs. The City’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Badawi & Associates, CPAs
Emeryville, California
February 17, 2026
2

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REPO

RT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND REPORT ON INTERNAL

CONTROL OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE AND

ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Independent Auditor’s Report
To th
e Honorable Mayor and Members of City Council
of the City of Pittsburg
Pittsburg, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Pittsburg, California’s (City) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended June 30, 2025. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2025.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S.

Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program.

Our audit does not provide a legal determination of City’s compliance with the compliance requirements referred to above.

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To the Honorable Mayor and Members of City Council
of the City of Pittsburg
Pittsburg, California

Page 4 ends

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s federal programs.

Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about City’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards (GAAS), Government Auditing Standards, and the Uniform Guidance, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.  Obtain an understanding of City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of City’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

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To the Honorable Mayor and Members of City Council
of the City of Pittsburg
Pittsburg, California

Page 5 ends

Other Matters
The results of our auditing procedures disclosed an instance of noncompliance which is required to be reported in accordance with the Uniform Guidance and which is described in the accompanying schedule of findings and questioned costs as item SA2025-001. Our opinion on each major federal program is not modified with respect to these matters.

Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to the noncompliance findings identified in our audit described in the accompanying schedule of findings and questioned costs. The City’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

Report on Internal Control over Compliance
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, as discussed below, we did identify a deficiency in internal control over compliance that we consider to be a significant deficiency.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as item SA2025-001 to be a significant deficiency.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to the internal control over compliance findings identified in our audit described in the accompanying schedule of findings and questioned costs. The City’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

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To the Honorable Mayor and Members of City Council
of the City of Pittsburg
Pittsburg, California

Page 6 ends

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City, as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements. We issued our report thereon dated February 17, 2026, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.

Badawi & Associates, CPA’s
Emeryville, California
March 24, 2026

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City of Pittsburg
Schedule of Expenditures of Federal Awards
For the year ended June 30, 2025
Program Name
Assistance
Listing
Number
Agency or Pass-Through
Entity Grant Number
Program
Expenditures
Subrecipient
Payments
Federal Awards
U.S. Department of Housing and Urban Development:

Direct Programs
CDBG Entitlement Grants - Cluster
Community Development Block Grants/Entitlement Grants 14.218 N/A 336,976$ -$ Community Development Block Grants/Entitlement Grants 14.218 N/A 185,730 - Community Development Block Grants/Entitlement Grants 14.218 B20MC060054 674,782 182,801 Subtotal CDBG Entitlement Grants - Cluster 1,197,488 182,801 Housing Voucher Cluster
Section 8 Housing Choice Vouchers 14.871 CA060VO 26,054,029 - Subtotal Housing Voucher Cluster 26,054,029 -
Total U.S. Department of Housing and Urban Development 27,251,517 182,801 U.S. Department of Justice:

Direct Programs
Edward Byrne Memorial Justice Assistance Grant Program 16.738 15PBJA-23-GG-03153-JAGX 31,105 - Total U.S. Department of Justice 31,105 -
U.S. Department of Transportation:

Passed through the State of California Department of Transportation Highway Planning and Construction 20.205 N/A 11,064
-
Highway Planning and Construction 20.205 HSIPL-5127(037) 1,857,401 - Highway Planning and Construction 20.205 HSIPSL-5127(040) 279,533 - Highway Planning and Construction 20.205 STPL-5127(041) 801,504 - Total U.S. Department of Transportation 2,949,502 - U.S. Department of the Treasury:

Direct Programs
Coronavirus Relief Fund 21.019 N/A 24,474
-
Coronavirus State and Local Fiscal Recovery Funds 21.027 N/A 11,170,535 - Total U.S. Department of the Treasury 11,195,009 -
U.S. Environmental Protection Agency:

Direct Programs
Brownfields Multipurpose, Assessment, Revolving Loan
Fund, and Cleanup Cooperative Agreements 66.818 99T90901 259,098 - Total U.S. Environmental Protection Agency 259,098 - See accompanying Notes to the Schedule of Expenditures of Federal Awards 7

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City of Pittsburg
Schedule of Expenditures of Federal Awards, Continued
For the year ended June 30, 2025
Program Name
Assistance
Listing
Number
Agency or Pass-Through
Entity Grant Number
Program
Expenditures
Subrecipient
Payments
U.S. Department of Agriculture:

Direct Programs
Inflation Reduction Act Urban & Community Forestry Program 10.727 N/A 382,570 - Total U.S. Department of Agriculture 382,570 - U.S. Department of Homeland Security:

Direct Programs
Hazard Mitigation Grant Program (HMGP) 97.039 N/A 253,465 - Total U.S. Department of Homeland Security 253,465 - Total Expenditures of Federal Award 42,322,266$ 182,801$ See accompanying Notes to the Schedule of Expenditures of Federal Awards 8

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City of Pittsburg
Notes to the Schedule of Expenditures of Federal Awards For the year ended June 30, 2025

A. Reporting Entity

The Schedule of Expenditure of Federal Awards (the Schedule) includes expenditures of federal awards for the City of Pittsburg, California (City) and its component units as disclosed in the notes to the Basic Financial Statements.

The City was incorporated under the General Laws of the State of California and enjoys all the rights and privileges pertaining to such “General Law” cities. The City uses the Council/Manager form of government. The financial reporting entity consists of (a) the primary government, the City, (b) organizations for which the primary government is financially accountable, and (c) other organizations for which the primary government is not accountable, but for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

Component units are legally separate organizations for which the elected officials of the primary government are financially accountable. In addition, component units can be other organizations for which the primary government’s exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

The following component units are included in the basic financial statements of the City:
 Housing Authority
 Public Infrastructure Financing Authority
 Pittsburg Arts & community Foundation
 Southwest Pittsburg GHAD II

B. Basis of Accounting

Funds received under the various grant programs have been recorded with separated account codes.

The City utilizes the modified accrual method of accounting for the special revenue funds. Modified accrual accounting recognizes revenues when they become available and measurable and, with a few exceptions, recognizes expenditures when liabilities are incurred. The accompanying Schedule of Expenditures of Federal Awards (Schedule) has been prepared on the modified accrual basis of accounting.

C. Relationship of Schedule of Expenditures of Federal Awards to Financial Statements

The accompanying Schedule presents the activity of all federal financial assistance programs of the City.

Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through the State of California is included in the Schedule.

The Schedule was prepared only from the accounts of various grant programs and, therefore, does not present the financial position or results of operations of the City.

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City of Pittsburg
Notes to the Schedule of Expenditures of Federal Awards, Continued For the year ended June 30, 2025

D. Pass-Through Entities’ Identifying Number

When federal awards were received from a pass-through entity, the Schedule shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the City determined that no identifying number is assigned for the program or the City was unable to obtain an identifying number from the pass-through entity.

E. Indirect Costs

The City did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

F. Loans and/or Loan Guarantee Program

The following loan program balance and transaction relating to these programs are included in City’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2025 consists of the following:

Assistance
Listing
Number

Program Name
Outstanding
Balance at
June 30, 2025

14.218 Community Development Block Grant/Entitlement Grants $235,800 10

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City of Pittsburg
Schedule of Findings and Questioned Costs
For the year ended June 30, 2025

Section I - Summary of Auditor’s Results
Financial Statements

Types of auditor’s report issued: Unmodified

Internal control over financial reporting:

 Material weakness(es) identified? No

 Significant deficiency(ies) identified? Yes

Any noncompliance material to the financial statements noted? No

Federal Awards

Internal control over major programs:

 Material weakness(es) identified? No

 Significant deficiency(ies) identified? Yes

Type of auditor’s report issued on compliance for major programs Unmodified

Any audit findings disclosed that are required to be reported in Accordance with section 200.516(a) Yes

Identification of major programs:

Federal ALN # Name of Federal Program or Cluster Expenditures

14.218 CDBG Entitlement Grants Cluster 1,197,488

21.027 Coronavirus State and Local Fiscal Recovery Funds 11,170,535 Total Expenditures of All Major Federal Programs 12,368,023$ Total Expenditures of Federal Awards 42,322,266$
Percentage of Total Expenditures of Federal Awards 29.2%

Dollar threshold used to distinguish between type A and type B program $1,269,668

Auditee qualified as low-risk auditee under
section 200.520? Yes

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City of Pittsburg
Single Audit Reports
Schedule of Findings and Questioned Costs, Continued
For the year ended June 30, 2025

Section II – Current Year Findings

A. Financial Statement Findings

2025-001: Restatements of Previously Issued Financial Statements – Significant Deficiency

Criteria
The City is responsible for the fair presentation of the financial statements in conformity with accounting principles generally accepted in the United States of America. This includes having controls in place to detect and address errors, omissions, and misstatements in a timely manner.

Condition
During fiscal year 2024-25, the City recorded restatements due to error corrections as follows:

A. $353,771 in the Water Utility Enterprise Fund to correct errors related to the capitalization of certain capital assets.

B. $2,480,458 in the Successor Agency to the Redevelopment Agency Private-Purpose Trust Fund to correct errors related to certain capital assets that were disposed of in prior years but were not properly removed from the accounting records.

Cause
These errors occurred due to deficiencies in the City’s internal controls, specifically in the capital asset accounting and financial reporting processes.

Effect
The City’s previously issued financial statements were not fairly stated in conformity with accounting principles generally accepted in the United States of America.

Recommendation
We recommend that the City strengthen its internal controls over capital assets by implementing formal review procedures for capital assets additions and disposals and by performing and documenting periodic reconciliations to ensure accuracy and compliance with applicable accounting standards.

Management Response
The City concurs with the finding. The capital asset reporting issues noted resulted from gaps in review procedures. The City is in the process of updating capital asset procedures to strengthen review, reconciliation, and year-end reporting controls.

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City of Pittsburg
Single Audit Reports
Schedule of Findings and Questioned Costs, Continued
For the year ended June 30, 2025

Section II – Current Year Findings, Continued

B. Federal Award Findings and Questioned Costs

SA2025-001: Suspension and Debarment Verification Not Documented – Significant Deficiency

Assistance Listing Numbers: 21.027
Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: U.S. Department of Treasury
Federal Award Identification Number: N/A

Criteria
Per 2 CFR section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity.

Condition
During testing of procurement transactions, we noted that debarment and suspension verification was not documented for one of the two procurements tested.

Cause
The City did not maintain sufficient documentation to demonstrate that the required debarment and suspension verification was performed prior to entering into the transaction.

Effect
Inability to demonstrate compliance with debarment and suspension requirements may result in questioned costs requiring repayment to federal agencies if the City enters into covered transactions with vendors that are subsequently identified as either suspended or debarred from participating in federally funded programs.

Questioned Costs
No questioned costs were identified.

Recommendation
We recommend that the City enhance its procedures to ensure that suspension and debarment verification is performed prior to contract award and that appropriate documentation is retained in the procurement file to support compliance with federal requirements.

Management Response
The City concurs with the finding. The required suspension and debarment verification was completed; however, the documentation retained did not meet federal standards. The City is currently updating procedures city-wide to ensure full SAM.gov documentation is retained and that suspension/debarment contract language is consistently applied. 13

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City of Pittsburg
Single Audit Reports
Schedule of Findings and Questioned Costs, Continued
For the year ended June 30, 2025

Section III – Prior Year Findings

A. Financial Statement Findings

2024-001: Restatement of Previously Issued Financial Statements – Significant Deficiency

Condition
During fiscal year 2023/2024, the City recorded prior period adjustments to (1) correct the accounting for loans receivable, which had previously been offset by a corresponding deferred inflow of resources, instead of reporting it as part of the City’s fund balance, and (2) correct the recognition of ARPA grant revenue, which was recorded as revenue in fiscal year 2022/2023 without corresponding expenditures.

Cause
The misstatement relating to loans receivable appears to be a misinterpretation of how to apply the accounting standards at the time the loans were given, and the City control procedures did not extend to review previously adopted accounting practices. The misstatement relating to the recognition of ARPA grant revenue was an oversight.

Effect
The City’s previously issued financial statements were not fairly stated in conformity with accounting principles generally accepted in the United States of America.

Recommendation
We recommend that the City expand its year-end closing to include formalized procedures for identifying, investigating, and correcting errors or misstatements in previously issued financial statements such as review of all accounts in the City's general ledger to ensure that amounts can be supported, are complete and are derived by correctly applying accounting standards.

Management Response
The City is implementing GASB 100 (Accounting Changes and Error Corrections) for the first time with the FY 23-24 audit. Before GASB 100, recording deferred inflows of resources to offset the loan receivable principal portion was a common practice by government agencies. The City will change its accounting practice moving forward.

From the city’s perspective, the early guidance on ARPA lacked clarity in recognizing when to record the City’s loss of revenue due to COVID which led to some governmental agencies, that the city consulting with, recording revenue when funds were formally committed rather than expended. The City will change its accounting practice moving forward.

Current Status
Not Implemented. See current year findings.
14

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City of Pittsburg
Single Audit Reports
Schedule of Findings and Questioned Costs, Continued
For the year ended June 30, 2025

Section III – Prior Year Findings, Continued

A. Financial Statement Findings, Continued

2024-002: Financial Closing and Audit Preparedness – Significant Deficiency

Criteria
The City is responsible for a timely presentation of the financial statements in conformity with accounting principles generally accepted in the United States of America. In addition, an effective internal control system over financial closing and reporting provides reasonable assurance for the safeguarding of assets, the reliability of financial information, and compliance with laws and regulations.

Condition
During the performance of the audit, we noted that the City was not fully prepared for the audit. As a result, numerous journal entries were posted after the trial balance was provided for the audit.

Additionally, many of the requested audit documents and schedules were not available within the scheduled fieldwork period.

Cause
The city was not fully prepared for the audit. Furthermore, the closing procedures in place were not adequate to ensure all transactions were properly recorded and accounted for.

Effect
The trial balance provided by the City did not include all necessary adjustments needed to complete the audit timely.

Recommendation
We recommend that the City enhance its year-end closing procedures to ensure that its books are as complete and accurate as possible before commencement of the audit.

Management’s Response
The City agrees with the findings and is in the process of updating and improving year-end closing.

Current Status
Implemented.

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City of Pittsburg
Single Audit Reports
Schedule of Findings and Questioned Costs, Continued
For the year ended June 30, 2025

Section III – Prior Year Findings, Continued

B. Federal Award Federal Award Findings and Questioned Costs

No findings or questioned costs were reported in the prior year.

Page 344 of 411 ends

City of
Pittsburg

Pittsburg, California

Independent Accountants’ Report on
Agreed-Upon Procedures Applied to
Appropriations Limit Schedule

For the fiscal year ending June 30, 2026

Page 345 of 411 ends

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INDEPENDENT ACCOUNTANTS’ REPORT

To the Honorable Mayor and Members
of City Council of the City of Pittsburg
Pittsburg, California

We have performed the procedures enumerated below on the accompanying Appropriations Limit Schedule of the City of Pittsburg (City) for the fiscal year ending June 30, 2026. The City’s management is responsible for the accompanying Appropriations Limit Schedule.

The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of the requirements of Section 1.5 of Article XIII-B of the California Constitution.

Additionally, the League of California Cities (as presented in the publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution) has agreed to and acknowledged that the procedures performed are appropriate for their purposes. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures performed and our findings are described below:

1. We obtained the completed worksheets used by the City to calculate its appropriations limit for the fiscal year ending June 30, 2026, and determined that the limit and annual calculation factors were adopted by resolution of City Council. We also determined that the population and inflation options were selected by a recorded vote of City Council.

Finding: No exceptions were noted as a result of our procedures.

2. For the accompanying Appropriations Limit Schedule, we added the prior year’s limit to the total adjustments, and agreed the resulting amount to the current year’s limit.

Finding: No exceptions were noted as a result of our procedures.

3. We agreed the current year information presented in the accompanying Appropriations Limit Schedule to corresponding information in worksheets used by the City.

Finding: No exceptions were noted as a result of our procedures.

4. We agreed the prior year appropriations limit presented in the accompanying Appropriations Limit Schedule to the prior year appropriations limit adopted by the City Council during the prior year.

Finding: No exceptions were noted as a result of our procedures.

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To the Honorable Mayor and Members of City Council
of the City of Pittsburg
Pittsburg, California

We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the accompanying Appropriation Limit Schedule. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record, and its distribution is not limited.

Badawi & Associates, CPAs
Emeryville, California
March 24, 2026
2

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City of Pittsburg
Appropriations Limit Schedule
Amount Source
A. Appropriations limit for the year ended June 30, 2025 218,697,177$ Prior year resolution B. Calculation Factors:

1. Population increase % 1.0064 State Department of Finance

2. Inflation increase % 1.0644 State Department of Finance

3. Total adjustment factor % 1.0712 B1*B2 C. Annual Adjustment Increase 15,573,863 [(B3-1)A)] D. Other Adjustments - N/A
E. Total Adjustments 15,573,863 (C+D)
F. Appropriations limit for the year ending June 30, 2026 234,271,040$ (A+E) For the fiscal year ending June 30, 2026
3

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City of Pittsburg
Notes to Appropriations Limit Schedule
For the fiscal year ending June 30, 2026

1. PURPOSE OF LIMITED PROCEDURES REVIEW

Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), California governmental agencies are restricted as to the amount of annual appropriations from proceeds of taxes.

Effective for years beginning on or after July 1, 1990, under Section 1.5 of Article XIIIB, the annual calculation of the appropriations limit is subject to a limited procedures review in connection with the annual audit.

2. METHOD OF CALCULATION

Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-1987, adjusted for the inflation and population factors discussed in Notes 3 and 4 below.

3. INFLATION FACTORS

A California governmental agency may adjust its appropriations limit by either the annual percentage change in the 4 th quarter per capita personal income (which percentage is supplied by the State Department of Finance), or the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction. The factor adopted by the City of Pittsburg for the fiscal year 2025-2026 represents the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction.

4. POPULATION FACTORS

A California governmental agency may adjust its appropriations limit by either the annual percentage change of the jurisdiction’s own population, or the annual percentage change in population in the County where the jurisdiction is located. The factor adopted by the City of Pittsburg for fiscal year 2025-2026 represents the annual percentage change in population for the City.

5. OTHER ADJUSTMENTS

A California government agency may be required to adjust its appropriations limit when certain events occur, such as the transfer of responsibility for municipal services, to, or from, another government agency or private entity. There were no adjustments made for fiscal year ending June 30, 2026.

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City of
Pittsburg
Pittsburg, California
Auditor’s Communication with
Those Charged with Governance
For the year ended June 30, 2025

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March 24, 2026
To the Honorable Mayor and Members
of the City Council of the City of Pittsburg
Pittsburg, California
We have audited the financial statements of the City of Pittsburg (City) as of and for the year ended June 30, 2025, and have issued our reports thereon dated February 17, 2026 and March 24, 2026.

Professional standards require that we advise you of the following matters relating to our audit.

Our Responsibility in Relation to the Financial Statement Audit and the Single Audit As communicated in our engagement letter dated January 6, 2026, our responsibility, as described by professional standards, is to form and express an opinion about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of the system of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over financial reporting. Accordingly, as part of our audit, we considered the system of internal control of the City solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

We also considered internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with the Uniform Guidance.

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process.

However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

We have provided our findings regarding significant control deficiencies over financial reporting, noncompliance, and other matters noted during our audit in a separate letter to you dated March 24, 2026.

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To the Honorable Mayor and Members
of the City Council of the City of Pittsburg
Pittsburg, California

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Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.

Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, and our firm, have complied with all relevant ethical requirements regarding independence.

Significant Risks Identified
We have identified the following significant risks:
 Risk of Management Override of Internal Controls – A risk of management override of internal controls exists at any entity where management can change or decide not to perform that entity’s internal controls.
 Revenue Recognition Risk – Errors in revenue recognition can affect bond covenant ratios and the net position of the City.

Qualitative Aspects of the Entity’s Significant Accounting Practices Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City is included in Note 1 to the financial statements. The City adopted new accounting polieis related to financial reporting by implementing GASB Statement No. 101 Compensated Absences and GASB Statement No. 102 Certain Risk Disclosures during the fiscal year ended June 30, 2025. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates and Related Disclosures Accounting estimates and related disclosures are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events.

Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.

The most sensitive accounting estimates affecting the financial statements are capital asset depreciation and useful life, investments valuation and pension plan and other post-employment benefits (OPEB) plan assumptions.

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To the Honorable Mayor and Members
of the City Council of the City of Pittsburg
Pittsburg, California

Page 3 ends

Management’s estimate of capital assets depreciation and useful life, investments valuation and pension and OPEB plan assumptions are based on historical useful lives of such assets, custodial valuation, and actuarial assumptions, respectively. We evaluated the key factors and assumptions used to develop the estimate of capital assets depreciation and useful life, investments valuation and pension and OPEB plan assumptions and determined that they are reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Financial Statement Disclosures
Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the City’s financial statements relate to:
 Summary of Significant Accounting Policies
 Cash and Investments
 Long-term Debt
 Capital Assets
 Employee Retirement Plans
 Other Post-Employment Benefits
 Commitments and Contingencies
 Restatements
Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of the audit.

Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards also require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. Uncorrected misstatements or matters underlying those uncorrected misstatements could potentially cause future-period financial statements to be materially misstated, even though the uncorrected misstatements are immaterial to the financial statements currently under audit.

Management has corrected all identified misstatements.

In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures.

None of the misstatements identified by us as a result of our audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole or applicable opinion units.

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To the Honorable Mayor and Members
of the City Council of the City of Pittsburg
Pittsburg, California

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Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the City’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.

Representations Requested from Management
We have requested certain written representations from management, which are included in the attached letter dated February 17, 2026 and March 24, 2026.

Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.

Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the City, we generally discuss a variety of matters, including the application of accounting principles and auditing standards,significant events or transactions that occurred during the year, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the City’s auditors.

Single Audit Compliance
In accordance with the Uniform Guidance, we examined, on a test basis, evidence about the City’s compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Compliance Supplement applicable to each of its major federal programs for the purpose of expressing an opinion on the City’s compliance with those requirements. While our audit provides a reasonable basis for our opinion, it does not provide a legal determination on the City’s compliance with those requirements.

Noncompliance with Laws and Regulations, Violations of Contract Provisions or Grant Agreements We have identified the following matters involving noncompliance with laws and regulations, violations of contract provisions or grant agreements that came to our attention during the course of the audit:
 During our testing of procurement transactions, we noted that debarment and suspension verification was not documented for one vendor as required by OMB compliance requirements.

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To the Honorable Mayor and Members
of the City Council of the City of Pittsburg
Pittsburg, California

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Required Supplementary Information
We applied certain limited procedures to the required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

Supplementary Information
We were engaged to report on the supplementary information which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Other Information Included in the Annual Report
Pursuant to professional standards, our responsibility as auditors for the introductory and statistical sections, whether financial or nonfinancial, included in the City’s annual report, does not extend beyond the information identified in the audit report, and we are not required to perform any procedures to corroborate such other information. However, in accordance with such standards, we have read the information and considered whether such information, or the manner of its presentation, was materially inconsistent with its presentation in the financial statements.

Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements.

This report is intended solely for the information and use of the City Council, and management of the City and is not intended to be and should not be used by anyone other than these specified parties.

Badawi & Associates, CPAs
Emeryville, California
March 24, 2026

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February 17, 2026
Badawi & Associates, CPAs
5901 Christie Ave., Suite 307
Emeryville, CA 94608
This representation letter is provided in connection with your audit of the financial statements of the City of Pittsburg, California (City) as of June 30, 2025, and for the year then ended, and the related notes to the financial statements, for the purpose of expressing opinions on whether the basic financial statements present fairly, in all material respects, the financial position, results of operations, and cash flows, where applicable, of the various opinion units of the City in accordance with accounting principles generally accepted for governments in the United States of America (U.S. GAAP).

Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in the light of surrounding circumstances, there is a substantial likelihood that, individually or in the aggregate, they would influence the judgement made by a reasonable user based on the financial statements.

We confirm that, to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves as of February 17, 2026:

Financial Statements

1. We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated January 6, 2026, for the preparation and fair presentation of the financial statements of the various opinion units referred to above in accordance with U.S. GAAP.

2. We acknowledge our responsibility for the design, implementation, and maintenance of the system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

3. We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.

4. We acknowledge our responsibility for compliance with the laws, regulations, and provisions of contracts and grant agreements.

5. We have reviewed, approved, and taken responsibility for the financial statements and related notes.

6. We have a process to track the status of audit findings and recommendations.

7. We have identified and communicated to you all previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented.

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8. The methods, data, and significant assumptions used by us in making accounting estimates and their related disclosures, are appropriate to achieve recognition, measurement, or disclosure that is reasonable in the context of the applicable financial reporting framework.

9. All related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of U.S. GAAP.

10. All events subsequent to the date of the financial statements and for which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed.

11. We are not aware of any pending or threatened litigation, claims, or assessments, or unasserted claims or assessments that are required to be accrued or disclosed in the financial statements in accordance with GASB Statement No. 62 (GASB-62), Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements (FASB Accounting Standards CodificationTM (ASC) 450, Contingencies), and we have not consulted a lawyer concerning litigation, claims, or assessments.

12. All component units, as well as joint ventures with an equity interest, are included and other joint ventures and related organizations are properly disclosed.

13. All funds and activities are properly classified.

14. All funds that meet the quantitative criteria in GASB Statement No. 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments, GASB Statement No. 37, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: Omnibus as amended, and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, for presentation as major are identified and presented as such and all other funds that are presented as major are considered important to financial statement users.

15. All components of net position, nonspendable fund balance, and restricted, committed, assigned, and unassigned fund balance are properly classified and, if applicable, approved.

16. Our policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position/fund balance are available is appropriately disclosed and net position/fund balance is properly recognized under the policy.

17. All revenues within the statement of activities have been properly classified as program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal.

18. All expenses have been properly classified in or allocated to functions and programs in the statement of activities, and allocations, if any, have been made on a reasonable basis.

19. All interfund and intra-entity transactions and balances have been properly classified and reported.

20. Special items and extraordinary items have been properly classified and reported.

21. Deposit and investment risks have been properly and fully disclosed.

22. Capital assets, including infrastructure assets, are properly capitalized, reported, and if applicable, depreciated.

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23. All required supplementary information is measured and presented within the prescribed guidelines.

24. With regard to investments and other instruments reported at fair value:
a. The underlying assumptions are reasonable and they appropriately reflect management’s intent and ability to carry out its stated courses of action. b. The measurement methods and related assumptions used in determining fair value are appropriate in the circumstances and have been consistently applied. c. The disclosures related to fair values are complete, adequate, and in accordance with U.S.

GAAP.
d. There are no subsequent events that require adjustments to the fair value measurements and disclosures included in the financial statements.

25. With respect to providing assistance in preparation of the financial statements and related notes of the City, we have performed the following:
a. Made all management decisions and performed all management functions; b. Assigned a competent individual to oversee the services; c. Evaluated the adequacy of the services performed;
d. Evaluated and accepted responsibility for the result of the service performed; and e. Established and maintained controls, including the process to monitor the system of internal control.

Information Provided

26. We have provided you with:
a. Access to all information, of which we are aware that is relevant to the preparation and fair presentation of the financial statements of the various opinion units referred to above, such as records, documentation, meeting minutes, and other matters; b. Additional information that you have requested from us for the purpose of the audit; and c. Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.

27. The financial statements and any other information included in the annual report are consistent with one another, and the other information does not contain any material misstatements.

28. All transactions have been recorded in the accounting records and are reflected in the financial statements.

29. We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.

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30. We have provided to you our analysis of the entity’s ability to continue as a going concern, including significant conditions and events present, and if necessary, our analysis of management’s plans, and our ability to achieve those plans.

31. We have no knowledge of any fraud or suspected fraud that affects the entity and involves:
a. Management;
b. Employees who have significant roles in internal control; or c. Others where the fraud could have a material effect on the financial statements.

32. We have no knowledge of any allegations of fraud, or suspected fraud, affecting the entity’s financial statements communicated by employees, former employees, vendors, regulators, or others.

33. We are not aware of any pending or threatened litigation, claims, and assessments whose effects should be considered when preparing the financial statements.

34. We have disclosed to you the identity of the entity’s related parties and all the related party relationships and transactions of which we are aware.

35. There have been no communications from regulatory agencies concerning noncompliance with or deficiencies in accounting, internal control, or financial reporting practices.

36. The City has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities.

37. We have disclosed to you all guarantees, whether written or oral, under which the City is contingently liable.

38. We have disclosed to you all nonexchange financial guarantees, under which we are obligated and have declared liabilities and disclosed properly in accordance with GASB Statement No. 70, Accounting and Financial Reporting for Nonexchange Financial Guarantees, for those guarantees where it is more likely than not that the entity will make a payment on any guarantee.

39. For nonexchange financial guarantees where we have declared liabilities, the amount of the liability recognized is the discounted present value of the best estimate of the future outflows expected to be incurred as a result of the guarantee. Where there was no best estimate but a range of estimated future outflows has been established, we have recognized the minimum amount within the range.

40. We have disclosed to you all significant estimates and material concentrations known to management that are required to be disclosed in accordance with GASB Statement No. 62 (GASB- 62), Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. Significant estimates are estimates at the balance sheet date that could change materially within the next year. Concentrations refer to volumes of business, revenues, available sources of supply, or markets or geographic areas for which events could occur that would significantly disrupt normal finances within the next year.

41. We have identified and disclosed to you the laws, regulations, and provisions of contracts and grant agreements that could have a direct and material effect on financial statement amounts, including legal and contractual provisions for reporting specific activities in separate funds.

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42. There are no:
a. Violations or possible violations of laws or regulations, or provisions of contracts or grant agreements whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency, including applicable budget laws and regulations.
b. Unasserted claims or assessments that our lawyer has advised are probable of assertion and must be disclosed in accordance with GASB-62.
c. Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by GASB-62
d. Continuing disclosure consent decree agreements or filings with the Securities and Exchange Commission and we have filed updates on a timely basis in accordance with the agreements (Rule 240, 15c2-12).

43. The City has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset or future revenue been pledged as collateral, except as disclosed to you.

44. We have complied with all aspects of grant agreements and other contractual agreements that would have a material effect on the financial statements in the event of noncompliance.

45. We have provided to you our views on reported audit findings, conclusions, and recommendations, as well as planned corrective actions.

46. We have taken timely and appropriate steps to remedy fraud, noncompliance with laws, regulations, or provisions of contracts or grant agreements, reported to us.

47. The City has satisfactory title to all owned assets (not right to use assets that are leased), and there are no liens or encumbrances on such capital assets; nor has the City pledged any capital assets as collateral.

48. There have been no cybersecurity breaches or other cyber events whose effects should be considered for disclosure in the financial statements, as a basis for a loss contingency, or otherwise considered when preparing the financial statements.

49. The significant judgements made in making the accounting estimates have taken into account all relevant information of which we are aware.

50. We have consistently and appropriately selected and applied methods, assumptions, and data when making the accounting estimates.

51. The assumptions we used in making and disclosing accounting estimates appropriately reflect our intent and ability to carry out specific courses of action on behalf of the City when relevant to the accounting estimates and disclosures.

52. The disclosures related to accounting estimates, including those disclosures describing estimation uncertainty, are complete and are reasonable in the context of the applicable financial reporting framework.

53. We have obtained and applied appropriate specialized skills and expertise in making the accounting estimates.

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54. We are not aware of any events subsequent to the date of the financial statements that require adjustment to our accounting estimates and related disclosures included in the financial statements.

55. We agree with the findings of specialists in evaluating the amounts related to the City’s pension and OPEB plans, and have adequately considered the qualifications of the specialist in determining the amounts and disclosures used in the financial statements and underlying accounting records. We did not give or cause any instructions to be given to specialists with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the specialists.

56. Provisions for uncollectible receivables have been properly identified and recorded.

57. The methods and significant inputs and assumptions used to determine fair values of financial instruments are determined by the City’s investment custodians. The methods and significant assumptions used result in a measure of fair value appropriate for financial statement measurement and disclosure purposes and are in accordance with the provisions of GASB Statement No. 72, Fair Value Measurement and Application.

58. We believe that the actuarial assumptions and methods used to measure the pension and other postemployment benefit liabilities and costs for financial accounting purposes are appropriate in the circumstances.

59. With respect to the required supplementary information (RSI) accompanying the financial statements:
a. We acknowledge our responsibility for the presentation of the RSI in accordance with U.S.

GAAP.
b. We believe the RSI, including its form and content, is measured and fairly presented in accordance with U.S. GAAP.
c. The methods of measurement or presentation have not changed from those used in the prior period.
d. There were no significant assumptions or interpretations underlying the measurement or presentation of the RSI.

60. With respect to the supplementary information on which an in-relation opinion is issued accompanying the financial statements:
a. We acknowledge our responsibility for the presentation of the Supplementary Information in accordance with U.S. GAAP.
b. We believe the Supplementary Information, including its form and content, is fairly presented in accordance with U.S. GAAP.
c. The methods of measurement or presentation have not changed from those used in the prior period.
d. There were no significant assumptions or interpretations underlying the measurement of the Supplementary Information.

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e. When the Supplementary Information is not presented with the audited financial statements, management will make the audited financial statements readily available to the intended users of the Supplementary Information no later than the date of issuance by the entity of the Supplementary Information and the auditor’s report thereon. f. We acknowledge our responsibility to include the auditor’s report on the Supplementary Information in any document containing the Supplementary Information and that indicates the auditor reported on such Supplementary Information. g. We acknowledge our responsibility to present the Supplementary Information with the audited financial statements or, if the Supplementary Information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the Supplementary Information no later than the date of issuance by the entity of the Supplementary Information and the auditor’s report thereon.

Darin E. Gale, City Manager Elena Adair, Finance Director Docusign Envelope ID: 6142CB5B-04E3-4D11-A54F-D57C65B207CC

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March 24, 2026

Badawi & Associates, CPAs
5901 Christie Ave., Suite 307
Emeryville, CA 94608

This representation letter is provided in connection with your audit of the City of Pittsburg, California (City) as of June 30, 2025, and for the year then ended, for the purpose of expressing an opinion on compliance for major federal award programs pursuant to the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). We confirm that we are responsible for compliance with requirements applicable to our major federal award programs.

We confirm that, to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves as of March 24, 2026:

With respect to federal awards, we represent the following to you:

1. We are responsible for understanding and complying with, and have complied with, the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

2. We are responsible for the preparation and presentation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance.

3. We believe the schedule of expenditures of federal awards, including its form and content, is fairly presented in accordance with the Uniform Guidance.

4. The methods of measurement or presentation have not changed from those used in the prior period.

5. We are responsible for including the auditor’s report on the schedule of expenditures of federal awards in any document that contains the schedule and that indicates that the auditor has reported on such information.

6. We have identified and disclosed all of our government programs and related activities subject to the Uniform Guidance compliance audit.

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7. We have notified you of federal awards and funding increments that were received before December 26, 2014 (if any) and differentiated those awards from awards and funding increments received on or after December 26, 2014, and subject to the audit requirements of the Uniform Guidance.

8. When the schedule of expenditures of federal awards is not presented with the audited financial statements, we will make the audited financial statements readily available to the intended users of the schedule of expenditures of federal awards no later than the date of issuance by the entity of the schedule of expenditures of federal awards and the auditor’s report thereon.

9. We have, in accordance with the Uniform Guidance, identified in the schedule of expenditures of federal awards, expenditures made during the audit period for all awards provided by federal agencies in the form of grants, federal cost-reimbursement contracts, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, food commodities, direct appropriations, and other assistance.

10. We have provided to you our interpretations of any compliance requirements that are subject to varying interpretations.

11. We have made available to you all federal awards (including amendments, if any) and any other correspondence relevant to federal programs and related activities that have taken place with federal agencies or pass-through entities.

12. We have received no requests from a federal agency to audit one or more specific programs as a major program.

13. We have identified and disclosed to you all amounts questioned and any known noncompliance with the direct and material compliance requirements of federal awards, including the results of other audits or program reviews, or stated that there was no such noncompliance. We also know of no instances of noncompliance with direct and material compliance requirements occurring subsequent to period covered by the auditor’s report.

14. We have disclosed to you any communications from federal awarding agencies and pass-through entities concerning possible noncompliance with the direct and material compliance requirements, including communications received from the end of the period covered by the compliance audit to the date of the auditor’s report.

15. We have made available to you all documentation related to compliance with the direct and material compliance requirements, including information related to federal program financial reports and claims for advances and reimbursements.

16. Federal program financial reports and claims for advances and reimbursements are supported by the books and records from which the basic financial statements have been prepared (and are prepared on a basis consistent with the schedule of expenditures of federal awards).

17. The copies of federal program financial reports provided to you are true copies of the reports submitted, or electronically transmitted, to the respective federal agency or pass-through entity, as applicable.

18. We have monitored subrecipients, as necessary, to determine if they have expended subawards in compliance with federal statutes, regulations, and the terms and conditions of the subaward and have met the other pass-through entity requirements of the Uniform Guidance.

Docusign Envelope ID: 8AC96024-ABBC-4B58-BBC7-54062ACEFD2F

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19. We have issued management decisions for audit findings that relate to federal awards we make to subrecipients and such management decisions are issued within six months of acceptance of the audit report by the FAC. Additionally, we have followed-up ensuring that the subrecipients have taken the appropriate and timely action on all deficiencies detected through audits, on-site reviews, and other means that pertain to the federal award provided to the subrecipient from the pass-through entity.

20. We have considered the results of subrecipients’ audits and have made any necessary adjustments to our own books and records.

21. We have properly classified amounts claimed or used for matching in accordance with related guidelines in the Uniform Guidance, as applicable.

22. We have charged costs to federal awards in accordance with applicable cost principles.

23. We are responsible for and have accurately prepared the summary schedule of prior audit findings to include all findings required to be included by the Uniform Guidance, and we have provided you with all information on the status of the follow-up on prior audit findings by federal awarding agencies and pass-through entities, including all management decisions.

24. We have disclosed to you the findings received and related corrective actions taken for previous audits, attestation engagements, and internal or external monitoring that directly relate to the objectives of the compliance audit, including findings received and corrective actions taken from the end of the period covered by the compliance audit to the date of the auditor’s report.

25. The reporting package does not contain personally identifiable information.

26. We have reviewed, approved, and taken responsibility for the financial statements and related notes and an acknowledgment of the auditor’s role in the preparation of this information.

27. We have reviewed, approved, and taken responsibility for accrual adjustments and an acknowledgment of the auditor’s role in the preparation of the adjustments.

28. We have disclosed to you the nature of any subsequent events that provide additional evidence with respect to conditions that existed at the end of the reporting period that affect noncompliance during the reporting period.

In addition:

29. We are responsible for understanding and complying with the requirements of federal statutes, regulations, and the terms and conditions of federal awards related to each of our federal programs and have identified and disclosed to you the federal statutes, regulations, and the terms and conditions of federal awards that are considered to have a direct and material effect on each major federal program; and we have complied with these direct and material compliance requirements.

30. We are responsible for establishing and maintaining, and have established and maintained, effective internal control over compliance for federal programs that provide reasonable assurance that we are managing our federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a material effect on our federal programs. Also, no changes have been made in the internal control over compliance or other factors that might significantly affect internal control, including any corrective action taken by Docusign Envelope ID: 8AC96024-ABBC-4B58-BBC7-54062ACEFD2F

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management with regard to significant deficiencies and material weaknesses in internal control over compliance, have occurred subsequent to the period covered by the auditor’s report.

31. We are responsible for and have accurately completed the appropriate sections of the Data Collection Form and we are responsible for taking corrective action on audit findings of the compliance audit and have developed a corrective action plan that meets the requirements of the Uniform Guidance.

Darin E. Gale, City Manager Elena Adair, Finance Director

Docusign Envelope ID: 8AC96024-ABBC-4B58-BBC7-54062ACEFD2F

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STAFF REPORT

MEETING DATE: April 6, 2026

TO: Mayor and Council Members

FROM: Darin E. Gale‚ City Manager
John Sameulson, Public Works Director/City Engineer
Savon Reese, Associate Engineer

SUBJECT: Adoption of a City Council Resolution Accepting the Plans and Specifications, Allocating Additional Funds, Amending Fiscal Year 2025-26 CIP Budget, and Awarding Project
2043- Zone 7 Pavement Management Phase 1

EXECUTIVE SUMMARY

Project 2043 - Zone 7 Pavement Management Phase 1 (Project) will rehabilitate streets within Pavement Management Zone 7 and increase their useful life. Various forms of pavement treatments will be utilized, such as crack seal, micro-surfacing, cape seal, three-layer treatment, base repair, and mill and overlay. Adoption of this resolution will allocate additional funds, amend the fiscal year (FY) 2025/26 CIP budget, accept the Project plans and specifications, and award a construction contract to American Pavement Systems, Inc.

FISCAL IMPACT

The total anticipated expenditures for the Project are $4,587,152, which include design, construction, contingency, and construction support services. Funding will be provided by $300,000 from Measure J, $1,225,627 from Measure M, $800,000 from Gas Tax (Highway Users Tax Account), and $1,900,000 from Road Maintenance & Rehabilitation Account (RMRA) previously allocated to the Project as part of the Five-Year Capital Improvement Program for Fiscal Years 2025/26 through 2029/30. A budget amendment is recommended to increase project expenditures by a total of $361,524.75 by reallocating $346,524.75 of unspent General Fund from Project 2029 and $15,000 of Measure J Fund from Project 2042.

An updated CIP Project Sheet is attached to this report.

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RECOMMENDATION

City Council adopt the attached Resolution amending FY 2025/26 CIP Budget by reallocating funds in the amount of $346,524.75 from Project 2029 and $15,000 from Project 2042, accepting the Project plans and specifications, and authorizing the City Manager to execute a construction contract with American Pavement Systems, Inc. for $3,219,541.34 (base bid).

Staff also recommends that the City Council allocate a construction contingency in the amount of $1,013,483.62 for any unanticipated costs, contract change orders, and adding additional paving locations within Pavement Management Zone 7.

Staff further recommends that the City Engineer be authorized to approve contract change orders for the Project in a total amount not to exceed 50% of the construction contingency, and the City Manager be authorized to approve change orders in an amount not to exceed the approved Project budget.

BACKGROUND

On August 18, 2025, the City Council adopted Resolution No. 25-14662, approving the Annual Budget and Five-Year Capital Improvement Program for Fiscal Years 2025/26 through 2029/30, allocating $300,000 from Measure J (Fund 204), $1,225,627 from Measure M (Fund 111), $800,000 from HUTA (Fund 201), and $1,900,000 from RMRA (Fund 202) to the Project.

On September 15, 2025, the City Council adopted Resolution No. 25-14678, accepting Project 2029-Zone 4 Pavement Management, as complete and authorizing the City Engineer to file a Notice of Completion. Project 2029 has an unspent budget of $346,524.75 from the General Fund.

There are traffic calming improvements identified in Project 2042-Annual Citywide Traffic Calming, that fall within Pavement Management Zone 7 and will be completed with this Project.

On February 6, 2026, staff advertised the Project for construction bids, and American Pavement Systems, Inc. was the lowest responsive, responsible bidder.

SUBCOMMITTEE FINDINGS

This item was not presented to a subcommittee meeting.

STAFF ANALYSIS

Project 2043-Zone 7 Pavement Management Phase 1 is part of the City’s long-term pavement management plan to maintain and rehabilitate the City’s street network.

Pavement Management Zone 7 has been broken into two phases. The Project will

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increase the useful life of local/residential streets, enhance road safety conditions, and contribute to the goal of raising the City’s PCI score.

Sealed bids for the Project were opened on February 26, 2026. Four bids were received; the base bid ranged from $3,219,541.34 to $3,590,351.00. The lowest bid is below the engineer’s estimate. The low bid submitted by American Pavement Systems, Inc. has been checked for arithmetical errors, completeness, and conformance with the bid requirements.

ATTACHMENTS: Resolution
CIP Project Sheet

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Resolution No. 26- Page 1 of 2 April 6, 2026

BEFORE THE CITY COUNCIL OF THE CITY OF PITTSBURG

In the Matter of:

Accepting the Plans and Specifications, )
Allocating Additional Funds and ) RESOLUTION N O. 26- Awarding Project 2043 - Zone 7 )
Pavement Management Phase 1 )

WHEREAS, Project 2043 - Zone 7 Pavement Management Phase 1 (Project) will rehabilitate pavement in Pavement Management Zone 7; and WHEREAS, on August 18, 2025, City Council adopted Resolution No. 25-14662, approving the Annual Budget and Five-Year Capital Improvement Program for Fiscal Years 2025/26 through 2029/30, allocating $300,000 Measure J (Fund 204), $1,225,627 from Measured M (Fund 111), $800,000 HUTA (Fund 201), and $1,900,000 from RMRA (Fund 202) to the Project; and
WHEREAS, on August 18, 2025, City Council adopted Resolution No. 25-14662, further allocating $75,000 in Measure J (Fund 204) to Project 2042-Annual Citywide Traffic Calming, for traffic calming improvements. Similar enhancements identified in Project 2042 that fall within Pavement Management Zone 7 will be completed with this Project, and the cost to complete these improvements are $15,000; and
WHEREAS, on September 15, 2025, City Council adopted Resolution No. 25-14678, accepting Project 2029-Zone 4 Pavement Management as complete, and authorized the City Engineer to file a Notice of Completion. Project 2029 has an unspent budget of $346,524.75 from the General Fund; and
WHEREAS, on February 6, 2026, staff advertised the Project for construction bids; and
WHEREAS, on February 26, 2026, four construction bids were received, and American Pavement Systems, Inc. was the lowest responsive and responsible bidder, with a base bid in the amount of $3,219,541.34.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pittsburg hereby accepts the plans and specifications, awards a construction contract to American Pavement Systems, Inc. in an amount of $3,219,541.34, allocates an additional $346,524.75 from Project 2029 General Fund and $15,000 from Project 2042 Measure J to the Project, authorizes a contingency in the amount of $1,013,483.62, authorizes the City Engineer to approve contract change orders in an amount not to exceed 50% of the contingency, and authorizes the City Manager to approve change orders in an amount not to exceed the approved Project budget.

BE IT FURTHER RESOLVED that the City Council of the City of Pittsburg hereby amends the Capital Improvement Program budget by increasing project expenditures in an amount of $361,524.75 funded by $346,524.75 of Project 2029 General Fund and $15,000 of Project 2042 Measure J.

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Resolution No. 26- Page 2 of 2 April 6, 2026

PASSED AND ADOPTED by the City Council of the City of Pittsburg at a regular meeting on the 6th day of April 2026, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:

___________________
Dionne Adams, Mayor
ATTEST:

_______________________
Alice E. Evenson, City Clerk

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City of Pittsburg 2026/27 – 2030/31 Capital Improvement Program

Project Title: Project #:

Zone 7 Pavement Management (Phase I) 2043

Description/Justification:

The City of Pittsburg has divided its pavement mana gement plan into 10 zones. The project will use a var iety of pavement management techniques such as pavement overlay, rec onstruction, micro-surfacing, cape seal, patch pavi ng, base failure repairs, and crack sealing.

Supplemental Information:

Zone 7 will be broken in two Phases. Phase 1 is expec ted to take place in Summer 2026 and Phase 2 in Summer 2027.

Project Category: Roadway Infrastructure
Location: Maintenance Zone 7
Project Manager: S. Reese
Project Priority: 1A - Essential
Project Status: Construction
Est. Completion Date: 2026/27

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STAFF REPORT

MEETING DATE: April 6, 2026

TO: Mayor and Council Members

FROM: Darin E. Gale‚ City Manager
Jordan Davis, Director of Community and Economic Development Alison Spells, Senior Planner

SUBJECT: Adoption of a City Council Resolution Authorizing the City Manager to Execute a Consulting Services Agreement with Raney Planning & Management, Inc. for Further Environmental Review for the Faria Development Project and Amending Fiscal Year 2025-26 Budget

EXECUTIVE SUMMARY

The item would authorize the City Manager to execute a Consulting Services Agreement with Raney Planning & Management, Inc. for environmental review services to comply with the California Environmental Quality Act (CEQA) for the Faria Development Project, AP-25-0050, a proposed residential subdivision on a 606-acre site.

FISCAL IMPACT

Staff requests the City Council allocate $51,587.50 to the consultant budget for consultant costs. The requested budget would cover the estimated $41,270 cost for CEQA services by Raney Planning & Management, Inc., along with an approximately 25 percent contingency of $10,317.50.

The applicant (Faria Land Investors, LLC) is required to execute a Reimbursement Agreement with the City and provide funds to cover the base cost. As such, there is no fiscal impact to the City.

RECOMMENDATION

City Council adopt the attached resolution authorizing the City Manager to execute a Consulting Services Agreement with Raney Planning & Management, Inc., for

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environmental review services related to the Faria Development Project, AP-25-0050.

BACKGROUND

The Faria property is an approximately 606-acre, undeveloped area at the southwest municipal boundary of the City of Pittsburg. In 2013, the City contracted with Raney Planning & Management, Inc., to prepare an Environmental Impact Report (EIR) for the Faria/Southwest Hills Annexation Project (AP-10-717), a request for approval of General Plan Amendments, Prezoning Designations, a Development Agreement and Master Plan. The EIR for the project evaluated the environmental impacts associated with maximum buildout of the Faria property to include up to 1,500 single-family residential units.

On April 17, 2023, the City Council: (1) certified the EIR in Resolution No. 23-14269, (2) approved the requested General Plan Amendments in Resolution No. 23-14270, and (3) initiated annexation proceedings for the Faria property in Resolution No. 23-14271.

On May 1, 2023, the City Council: (1) approved the Development Agreement in Ordinance No. 23-1507 and (2) amended Prezoning Designations and adopted the Master Plan for the Faria property in Ordinance No. 23-1508.

On June 12, 2024, in Resolution No. 21-05, the Contra Costa Local Agency Formation Commission (LAFCO) approved annexation of the 606-acre Faria property into the City of Pittsburg, Contra Costa Water District and Delta Diablo Service Areas.

On June 20, 2025, the applicant submitted Planning Application No. 25-0050, requesting approval of a preliminary Vesting Tentative Map for the Faria property. As part of the processing of this application, environmental review documentation must be prepared to comply with CEQA.

SUBCOMMITTEE FINDINGS

The item was not presented to a sub-committee.

STAFF ANALYSIS

Given Raney Planning & Management, Inc.’s prior involvement in preparing the EIR for the Faria annexation, the firm is uniquely familiar with the project site, environmental conditions, and prior analysis. Utilizing the same consultant will provide continuity and efficiency in completing the required environmental review documentation required by CEQA for the current development proposal (AP-25-0050).

ATTACHMENTS: Resolution
Agreement

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BEFORE THE CITY COUNCIL OF THE CITY OF PITTSBURG

In the Matter of:

Authorizing the City Manager to )
Execute a Consulting Services )
Agreement with Raney Planning ) RESOLUTION NO. 26- & Management, Inc. for the Faria )
Development Project, AP-25-0050 )

WHEREAS, on June 20, 2025, Faria Land Investors, LLC (“Developer”) submitted a Formal application for the proposed “Faria Development Project,” Planning Application No. 25-0050, requesting approval of various entitlements including a Vesting Tentative Map for a Major Subdivision, to construct up to 1,500 residential units in multiple phases on an approximately 606-acre site located in the southwest hills immediately east of Concord City limits. Assessor’s Parcel Numbers: 091-040-002, 092-010-006, 092-020-002, 092- 020-003, 092-030-012 (Portion), 092-040-008, 092-050-002; and

WHEREAS, on November 12, 2025, Raney Planning & Management, Inc., submitted a Scope of Work for Environmental Consulting Services pursuant to the California Environmental Quality Act (CEQA) for the Faria Development Project, AP-25- 0050, a residential subdivision on a 606-acre site; and

WHEREAS, Raney Planning & Management, Inc. prepared the Environmental Impact Report for the Faria/Southwest Hills Annexation Project (AP-10-717) which was certified by the Pittsburg City Council in Resolution No. 23-14269 on April 17, 2023, and is uniquely familiar with the Faria project site and environmental conditions; and

WHEREAS, the Developer will be required to execute a Reimbursement Agreement with the City and deposit funds in an amount sufficient to reimburse the cost of environmental review services.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pittsburg hereby authorizes the City Manager to execute the Consulting Services Agreement with Raney Planning and Management, Inc.

BE IT FURTHER RESOLVED that fiscal year 2025-26 budget is amended to increase Developer Deposits Fund estimated revenue and appropriations by $51,587.50 each.

PASSED AND ADOPTED by the City Council of the City of Pittsburg at a regular meeting on the 6th day of April 2026, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:
___________________
Dionne Adams, Mayor
ATTEST:

_______________________
Alice E. Evenson, City Clerk

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Consulting Services Agreement between February 19, 2026 City of Pittsburg and Raney Planning and Management, Inc. Page 1 of 13

CONSULTING SERVICES AGREEMENT BETWEEN

THE CITY OF PITTSBURG AND
RANEY PLANNING AND MANAGEMENT, INC.
(Environmental Consultant)

THIS Agreement (“Agreement”) for consulting services is made by and between the City of Pittsburg (“City”) and Raney Planning and Management, Inc. a California corporation (“Consultant”) (together referred to as the “Parties”) as of February 19, 2026, (the “Effective Date”).

Section 1. SERVICES. Subject to the terms and conditions set forth in this Agreement, Consultant shall provide to City the services described in the Scope of Work attached as Exhibit A, and incorporated herein, at the time and place and in the manner specified therein.

1.1 Term of Services. The term of this Agreement shall begin on the Effective Date and shall end on February 19, 2027, or the date the Consultant completes the services specified in Exhibit A, whichever occurs first, unless the term of the Agreement is otherwise terminated or extended, as referenced herein.

1.2 Standard of Performance. Consultant shall perform all services required pursuant to this Agreement according to the standards observed by a competent practitioner of the profession in which Consultant is engaged.

1.3 Assignment of Personnel. Consultant shall assign only competent personnel to perform services pursuant to this Agreement. In the event that City, in its sole discretion, at any time during the term of this Agreement, requests in writing the reassignment of any such persons to ensure Consultant performs services in accordance with the Standard of Performance, Consultant shall, immediately upon receiving City’s request, reassign such persons.

1.4 Time. Consultant shall devote such time to the performance of services pursuant to this Agreement as may be reasonably necessary to meet the standard of performance provided herein above and to satisfy Consultant’s obligations hereunder.

Section 2. COMPENSATION. City hereby agrees to pay Consultant a sum not to exceed fifty-one thousand five hundred eighty-seven dollars and fifty cents ($51,587.50), $41,270 (plus a 25 percent contingency of $10,317.50) as set forth in Exhibit B, attached hereto and incorporated herein for services to be performed and reimbursable expenses incurred under this Agreement.

Docusign Envelope ID: 4700A24B-8A69-4361-8059-73F0E97B2BD8

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Consulting Services Agreement between February 19, 2026 City of Pittsburg and Raney Planning and Management, Inc. Page 2 of 13

This dollar amount is not a guarantee that the City will pay that full amount to the Consultant, but is merely a limit of potential City expenditures under this Agreement.

Consultant and City acknowledge and agree that compensation paid by City to Consultant under this Agreement is based upon Consultant’s estimated costs of providing the services required hereunder, including salaries and benefits of employees and subcontractors of Consultant. Consequently, the parties further agree that compensation hereunder is intended to include the costs of contributions to any pensions and/or annuities to which Consultant and its employees, agents, and subcontractors may be eligible. City therefore has no responsibility for such contributions beyond compensation required under this Agreement.

2.1 Invoices. Consultant shall submit invoices, not more often than once a month during the term of this Agreement, based on the cost for services performed and reimbursable costs incurred prior to the invoice date.

Invoices shall contain the following information, unless waived by the City Manager, or his or her designee:

 Serial identifications of progress bills; i.e., Progress Bill No. 1 for the first invoice, etc.;
 The beginning and ending dates of the billing period;  A Task Summary containing the original contract amount, the amount of prior billings, the total due this period, the balance available under the Agreement, and the percentage of completion;  At City’s option, for each work item in each task, a copy of the applicable time entries or time sheets shall be submitted showing the name of the person doing the work, the hours spent by each person, a brief description of the work, and each reimbursable expense;
 The total number of hours of work performed under the Agreement by Consultant and each employee, agent, and subcontractor of Consultant performing services hereunder;
 The Consultant’s signature.

2.2 Monthly Payment. City shall make monthly payments, based on invoices received, for services satisfactorily performed, and for authorized reimbursable costs incurred. City shall pay undisputed invoices that comply with the above requirements within 30 days from the receipt of the invoice.

2.3 Final Payment. Consultant shall submit its final invoice within 60 days of completing its services. Consultant’s failure to submit its final invoice within this 60 day period shall constitute Consultant’s waiver of any further billings to, or payments from, City.

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Consulting Services Agreement between February 19, 2026 City of Pittsburg and Raney Planning and Management, Inc. Page 3 of 13

2.4 Reimbursable Expenses. Reimbursable expenses, if any, are specified in Exhibit B and included in the total compensation referenced in Section

2. Expenses not listed in Exhibit B are not chargeable to, or reimbursable by, City.

2.5 Payment of Taxes. Consultant is solely responsible for the payment of all federal, state and local taxes, including employment taxes, incurred under this Agreement.

2.6 Authorization to Perform Services. The Consultant is not authorized to perform any services or incur any costs whatsoever under the terms of this Agreement until receipt of a written authorization from the City Manager, or his or her designee.

Section 3. FACILITIES AND EQUIPMENT. Except as set forth herein, Consultant shall, at its sole cost and expense, provide all facilities and equipment that may be necessary to perform the services required by this Agreement

Section 4. INSURANCE REQUIREMENTS. Before beginning any services under this Agreement, Consultant, at its own cost and expense, shall procure the types and amounts of insurance specified herein and maintain that insurance throughout the term of this Agreement. The cost of such insurance shall be included in the Consultant’s bid or proposal. Consultant shall be fully responsible for the acts and omissions of its subcontractors or other agents.

4.1 Workers’ Compensation. Consultant shall, at its sole cost and expense, maintain Statutory Workers’ Compensation Insurance and Employer’s Liability Insurance for any and all persons employed directly or indirectly by Consultant in the amount required by applicable law. The requirement to maintain Statutory Workers’ Compensation and Employer’s Liability Insurance may be waived by the City upon written verification that Consultant is a sole proprietor and does not have any employees and will not have any employees during the term of this Agreement.

4.2 Commercial General and Automobile Liability Insurance.

4.2.1 General requirements. Consultant, at its own cost and expense, shall maintain commercial general and automobile liability insurance for the term of this Agreement in an amount not less than $2,000,000 per occurrence and $4,000,000 aggregate, combined single limit coverage for risks associated with the work contemplated by this Agreement.

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Consulting Services Agreement between February 19, 2026 City of Pittsburg and Raney Planning and Management, Inc. Page 4 of 13

4.2.2 Minimum scope of coverage. Commercial general coverage shall be at least as broad as Insurance Services Office Commercial General Liability occurrence form CG 0001 (most recent edition) covering comprehensive General Liability on an “occurrence” basis.

Automobile coverage shall be at least as broad as Insurance Services Office Automobile Liability form CA 0001 (most recent edition) covering any auto (Code 1), or if Consultant has no owned autos, hired (Code 8) and non-owned autos (Code 9). No
endorsement shall be attached limiting the coverage.

4.2.3 Additional requirements. Each of the following shall be included in the insurance coverage or added as a certified endorsement to the policy:

a. The Commercial General and Automobile Liability Insurance shall cover on an occurrence basis.

b. City, its officers, officials, employees, agents, and volunteers shall be covered as additional insureds for liability arising out of work or operations on behalf of the Consultant, including materials, parts, or equipment furnished in connection with such work or operations; or automobiles owned, leased,
hired, or borrowed by the Consultant. Coverage can be
provided in the form of an endorsement to the Consultant’s insurance at least as broad as CG 20 10 11 85, or both CG 20 10 10 01 and CG 20 37 10 01.

c. For any claims related to this Agreement or the work hereunder, the Consultant’s insurance covered shall be
primary insurance as respects the City, its officers, officials, employees, agents, and volunteers. Any insurance or self- insurance maintained by the City, its officers, officials, employees, agents or volunteers shall be excess of the
Consultant’s insurance and non-contributing.

d. The policy shall cover inter-insured suits and include a “separation of Insureds” or “severability” clause which treats each insured separately.

e. Consultant agrees to give at least 30 days prior written notice to City before coverage is canceled or modified as to scope or amount.

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Consulting Services Agreement between February 19, 2026 City of Pittsburg and Raney Planning and Management, Inc. Page 5 of 13

4.3 Professional Liability Insurance.

4.3.1 General requirements. Consultant, at its own cost and expense, shall maintain for the period covered by this Agreement professional liability insurance for licensed professionals performing work pursuant to this Agreement in an amount not less than $1,000,000 per occurrence or claim covering the Consultant’s errors and omissions.

4.3.2 Claims-made limitations. The following provisions shall apply if the professional liability coverage is written on a claims-made form:

a. The retroactive date of the policy must be shown and must be before the date of the Agreement.

b. Insurance must be maintained and evidence of insurance must be provided for at least five (5) years after completion of the Agreement or the work.

c. If coverage is canceled or not renewed and it is not replaced with another claims-made policy form with a retroactive date that precedes the date of this Agreement, Consultant must purchase an extended period coverage for a minimum of five (5) years after completion of work under this Agreement.

d. A copy of the claim reporting requirements must be
submitted to the City for review prior to the commencement of any work under this Agreement.

4.4 All Policies Requirements.

4.4.1 Submittal Requirements. Consultant shall submit the following to City prior to beginning services:

a. Certificate of Liability Insurance in the amounts specified in this Agreement; and

b. Additional Insured Endorsement as required for the General Commercial and Automobile Liability Polices.

4.4.2 Acceptability of Insurers. All insurance required by this Agreement is to be placed with insurers with a Bests' rating of no less than A:VII.

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Consulting Services Agreement between February 19, 2026 City of Pittsburg and Raney Planning and Management, Inc. Page 6 of 13

4.4.3 Deductibles and Self-Insured Retentions. Insurance obtained by the Consultant shall have a self-insured retention or deductible of no more than $100,000.

4.4.4 Wasting Policies. No policy required herein shall include a “wasting” policy limit (i.e. limit that is eroded by the cost of defense).

4.4.5 Waiver of Subrogation. Consultant hereby agrees to waive subrogation which any insurer or contractor may require from Consultant by virtue of the payment of any loss. Consultant agrees to obtain any endorsements that may be necessary to effect this waiver of subrogation, but this provision applies regardless of whether or not the City has received a waiver of subrogation endorsement from the insurer.

The Workers’ Compensation policy shall be endorsed with a waiver of subrogation in favor of the City for all work performed by the Consultant, its employees, agents, and subcontractors.

4.4.6 Subcontractors. Consultant shall include all subcontractors as insureds under its policies or shall furnish separate certificates and endorsements for each subcontractor. All coverages for
subcontractors shall be subject to all of the requirements stated herein, and Consultant shall ensure that City, its officers, officials, employees, agents, and volunteers are covered as additional insured on all coverages.

4.4.7 Excess Insurance. If Consultant maintains higher insurance limits than the minimums specified herein, City shall be entitled to coverage for the higher limits maintained by the Consultant.

4.5 Remedies. In addition to any other remedies City may have if Consultant fails to provide or maintain any insurance policies or policy endorsements to the extent and within the time herein required, City may, at its sole option: 1) obtain such insurance and deduct and retain the amount of the premiums for such insurance from any sums due under the Agreement; 2) order Consultant to stop work under this Agreement and withhold any payment that becomes due to Consultant hereunder until Consultant demonstrates compliance with the requirements hereof; and/or 3) terminate this Agreement.

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Section 5. INDEMNIFICATION AND CONSULTANT’S RESPONSIBILITIES.

5.1 General Requirement. To the fullest extent permitted by law, Consultant shall indemnify, defend with counsel acceptable to City, and hold harmless City and its officers, officials, employees, agents and volunteers (collectively, “Indemnitees”) from and against any and all liability, loss, damage, claims, expenses, and costs, including without limitation, attorney’s fees, costs and fees of litigation, (collectively, “Liability”) of every nature arising out of or in connection with Consultant’s performance of the services under this Agreement, or its failure to comply with any of its obligations contained in this Agreement, or its failure to comply with any applicable law or regulation, except such Liability caused by the sole negligence or willful misconduct of City.

Acceptance by City of insurance certificates and endorsements required under this Agreement does not relieve Consultant from liability under this indemnification and hold harmless clause. This indemnification and hold harmless clause shall apply to any damage or claims for damages whether or not such insurance policies shall be determined to apply.

5.2 PERS Indemnification. In the event that Consultant or any employee, agent, or subcontractor of Consultant providing services under this Agreement is determined by a court of competent jurisdiction or the California Public Employees Retirement System (PERS) to be eligible for enrollment in PERS as an employee of City, Consultant shall indemnify, defend, and hold harmless City for the payment of any employee and/or employer contributions for PERS benefits on behalf of Consultant or its employees, agents, or subcontractors, as well as for the payment of any penalties and interest on such contributions, which would otherwise be the responsibility of City.

Section 6. STATUS OF CONSULTANT.

6.1 Independent Contractor. At all times during the term of this Agreement, Consultant shall be an independent contractor and shall not be an employee of City.

6.2 Consultant Not an Agent. Except as City may specify in writing, Consultant shall have no authority, express or implied, to act on behalf of City in any capacity whatsoever as an agent. Consultant shall have no authority, express or implied, pursuant to this Agreement to bind City to any obligation whatsoever.

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Section 7. LEGAL REQUIREMENTS.

7.1 Governing Law. The laws of the State of California shall govern this Agreement.

7.2 Compliance with Applicable Laws. Consultant and any subcontractors shall comply with all laws applicable to the performance of the work hereunder. Consultant shall also, to the extent required by the California Labor Code, pay not less than the latest prevailing wage rates as determined by the California Department of Industrial Relations.

7.3 Licenses and Permits. Consultant represents and warrants to City that Consultant and its employees, agents, and any subcontractors have, and will maintain at their sole cost and expense, all licenses, permits, qualifications, and approvals of whatsoever nature that are legally required to practice their respective professions. In addition to the foregoing, Consultant and any subcontractors shall obtain and maintain during the term of this Agreement valid business licenses from City.

7.4 Nondiscrimination and Equal Opportunity. Consultant shall not discriminate, on the basis of a person’s race, religion, color, national origin, age, physical or mental handicap or disability, medical condition, genetic information, marital status, sex, sexual orientation, gender or gender identity, against any employee, applicant for employment, subcontractor, bidder for a subcontract, or participant in, recipient of, or applicant for any services or programs provided by Consultant under this Agreement. Consultant shall comply with all applicable federal, state, and local laws, policies, rules, and requirements related to equal opportunity and nondiscrimination in employment, contracting, and the provision of any services that are the subject of this Agreement, including but not limited to the satisfaction of any positive obligations required of Consultant thereby.

Section 8. TERMINATION AND MODIFICATION.

8.1 Termination. Upon ten days’ prior written notice, City may cancel this Agreement at any time and without cause upon such written notification to Consultant. In the event of termination, Consultant shall be entitled to compensation for services performed to the effective date of termination; City, however, may condition payment of such compensation upon Consultant delivering to City any or all documents, photographs, computer software, video and audio tapes, and other materials provided to Consultant or prepared by or for Consultant or the City in connection with this Agreement.

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8.2 Amendments. The parties may amend this Agreement only by a writing signed by the parties hereto.

8.3 Assignment and Subcontracting. City and Consultant recognize and agree that this Agreement contemplates personal performance by Consultant and is based upon a determination of Consultant’s unique personal competence, experience, and specialized personal knowledge.

Moreover, a substantial inducement to City for entering into this Agreement was and is the professional reputation and competence of Consultant. Consultant may not assign this Agreement or any interest therein without the prior written approval of the City Manager, or his or her designee. Consultant shall not subcontract any portion of the performance contemplated and provided for herein, other than to the subcontractors noted in the proposal, without prior written approval of the City Manager, or his or her designee.

8.4 Survival. All obligations arising prior to the termination of this Agreement and all provisions of this Agreement allocating liability between City and Consultant, including but not limited to the provisions of Section 5, shall survive the termination of this Agreement.

8.5 Options upon Breach by Consultant. If Consultant materially breaches any of the terms of this Agreement, City’s remedies shall include, but not be limited to, the following:

8.5.1 Immediately terminate the Agreement;

8.5.2 Retain the plans, specifications, drawings, reports, design documents, and any other work product prepared by Consultant pursuant to this Agreement;

8.5.3 Retain a different consultant to complete the work described in Exhibit A not finished by Consultant; or

8.5.4 Charge Consultant the difference between the cost to complete the work described in Exhibit A that is unfinished at the time of breach and the amount that City would have paid Consultant pursuant to Section 2 if Consultant had completed the work.

8.5.5 The remedies mentioned in this Agreement are not exclusive of any other right, power or remedy permitted by law. The City’s failure or delay in exercising any remedy shall not constitute a waiver of such remedy or preclude the further exercise of City’s rights.

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Section 9. KEEPING AND STATUS OF RECORDS.

9.1 Records Created as Part of Consultant’s Performance. All final versions of reports, data, maps, models, charts, studies, surveys, photographs, memoranda, plans, studies, specifications, records, files, or any other documents or materials, in electronic or any other form, that Consultant prepares or obtains pursuant to this Agreement and that relate to the matters covered hereunder shall be the property of the City.

Consultant hereby agrees to deliver those documents to the City upon termination of the Agreement, and the City may use, reuse or otherwise dispose of the documents without Consultant’s permission. It is understood and agreed that the documents and other materials, including but not limited to those described above, prepared pursuant to this Agreement are prepared specifically for the City and are not necessarily suitable for any future or other use. City and Consultant agree that, until final approval by City, all data, plans, specifications, reports and other documents are confidential drafts and will not be released to third parties by Consultant without prior written approval of City.

9.2 Consultant’s Books and Records. Consultant shall maintain any and all records or documents evidencing or relating to charges for services or expenditures and disbursements charged to the City under this Agreement for a minimum of 3 years, or for any longer period required by law, from the date of final payment to the Consultant to this Agreement. All such records shall be maintained in accordance with generally accepted accounting principles and shall be made available for inspection, audit, and/or copying at any time during regular business hours, upon oral or written request of the City. Pursuant to Government Code Section 8546.7, the Agreement may be subject to the examination and audit of the State Auditor for a period of 3 years after final payment under the Agreement.

Section 10 MISCELLANEOUS PROVISIONS.

10.1 Attorneys’ Fees. If a party to this Agreement brings any action, including an action for declaratory relief, to enforce or interpret the provision of this Agreement, the prevailing party shall be entitled to reasonable attorneys’ fees in addition to any other relief to which that party may be entitled. The court may set such fees in the same action or in a separate action brought for that purpose.

10.2 Venue. In the event that either party brings any action against the other under this Agreement, the parties agree that trial of such action shall be vested exclusively in the state courts of California in Contra Costa County or in the United States District Court for the Northern District of California.

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10.3 Severability. If a court of competent jurisdiction finds or rules that any provision of this Agreement is invalid, void, or unenforceable, the provisions of this Agreement not so adjudged shall remain in full force and effect. The invalidity in whole or in part of any provision of this Agreement shall not void or affect the validity of any other provision of this Agreement.

10.4 No Implied Waiver of Breach. The waiver of any breach of a specific provision of this Agreement does not constitute a waiver of any other breach of that term or any other term of this Agreement.

10.5 Successors and Assigns. The provisions of this Agreement shall inure to the benefit of and shall apply to and bind the successors and assigns of the parties.

10.6 Conflict of Interest. Consultant may serve other clients, but none whose activities within the corporate limits of City or whose business, regardless of location, would place Consultant in a “conflict of interest,” as that term is defined in the Political Reform Act, codified at California Government Code Section 81000 et seq.

Consultant shall not employ any City official in the work performed pursuant to this Agreement. No officer or employee of City shall have any financial interest in this Agreement that would violate California Government Code Sections 1090 et seq.

10.7 Solicitation. Consultant agrees not to solicit business at any meeting, focus group, or interview related to this Agreement, either orally or through any written materials.

10.8 Notices. Any notice, demand, request, consent or approval that either party is required to give the other pursuant to this Agreement, shall be in writing and may be given by either (i) personal service, or (ii) certified United States mail, postage prepaid, return receipt requested. Notice shall be effective upon personal delivery or delivery to the addresses specified below, as reflected on the receipt of delivery or return receipt, as applicable.

Consultant : Raney Planning and Management, Inc.
1501 Sports Drive, Suite A
Sacramento, CA 95834
ATTN: Roderick Stinson, Vice President

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City: City of Pittsburg
65 Civic Avenue
Pittsburg, CA 94565
ATTN: City Manager

10.9 Professional Seal. Where applicable in the determination of the City Manager, or his or her designee, the first page of a technical report, first page of design specifications, and each page of construction drawings shall be stamped/sealed and signed by the licensed professional responsible for the report/design preparation. The stamp/seal shall be in a block entitled “Seal and Signature of Registered Professional with report/design responsibility.”

10.10 Integration. This Agreement, including the scope of work attached hereto and incorporated herein as Exhibits A and B represents the entire and integrated agreement between City and Consultant and supersedes all prior negotiations, representations, or agreements, either written or oral.

To the extent there are any inconsistencies between this Agreement, the Exhibits, and Consultant’s proposal, the Agreement shall control. To the extent there are any inconsistencies between the Exhibits and the Consultant’s Proposal, the Exhibits shall control.

Exhibit A Scope of Services
Exhibit B Compensation Schedule

10.11 Counterparts. This Agreement may be executed in multiple counterparts, each of which shall be an original and all of which together shall constitute one agreement.

10.12 Construction of Agreement. Each party hereto has had an equivalent opportunity to participate in the drafting of the agreement and/or to consult with legal counsel. Therefore, the usual construction of an agreement against the drafting party shall not apply hereto.

10.13 No Third Party Beneficiaries. This Agreement is made solely for the benefit of the parties hereto, with no intent to benefit any third parties.

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The Parties have executed this Agreement as of the Effective Date.

CITY OF PITTSBURG CONSULTANT

____________________________ ______________________________ Darin Gale, City Manager Roderick Stinson, Vice President

Attest:

____________________________
Alice Evenson, City Clerk

Approved as to Form:

____________________________
Donna Mooney, City Attorney
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EXHIBIT A

SCOPE OF SERVICES

Consultant shall perform the following:

Task 1 Project Initiation

Consultant shall coordinate with the City to confirm assumptions regarding the proposed project and scope of work for the proposed project.

Deliverables:

• Consultant shall participate in a kick-off meeting with City staff and applicant team; • Consultant shall review existing documentation for the project and identify key issues;
• Consultant shall establish communication protocols;
• Consultant shall perform a site visit, if necessary; and • Consultant shall refine the scope, if necessary, with any revisions for the City to approve.

Task 2 Prepare Administrative Draft Modified IS Checklist

Consultant shall prepare an Administrative Draft version of the Modified IS Checklist for review by City staff. The IS Checklist will be prepared in a modified Appendix G checklist format and will address all the issues identified in the environmental chec klist, with the exception of environmental effects previously addressed as significant in the Faria/Southwest Hills Annexation Revised and Updated Final Environmental Impact Report (RUFEIR).

Deliverable:

• Consultant shall prepare and submit one electronic copy of the Administrative Draft Modified IS Checklist to the City for review.

Task 3 Prepare Screencheck Draft Modified IS Checklist

Consultant shall revise the Administrative Draft Modified IS Checklist based on the comments received from City staff.

Deliverable:

• Consultant shall submit one electronic version in track changes format of the Screencheck Draft Modified IS Checklist to the City that incorporates City comments.

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Task 4 Prepare Final Modified IS Checklist and Notice of Exemption

Consultant shall revise the Screencheck Draft Modified IS Checklist based on the comments received from City staff and prepare a Final Modified IS Checklist and prepare the Notice of Exemption (NOE).

Deliverables:

• Consultant shall revise the Screencheck Draft Modified IS Checklist, based on additional City comments;
• Consultant shall submit one electronic version of the Final Modified IS Checklist to the City; and
• Consultant shall prepare the NOE.

Task 5 Project Management and Meetings

Consultant shall coordinate with City staff throughout the processing of the environmental document, including attendance at up to one in- person public hearing. Attendance at additional public hearings or meetings would be billed on a time- and-materials b asis following Raney’s standard billing rates.

Deliverables:

• Consultant shall provide project management and appoint Project Director and Project Manager;
• Consultant shall provide project support and associate and administrative staff; • Consultant shall engage in regular phone and e-mail communication with City staff and the applicant team;
• Consultant shall attend up to one in-person public hearing; and • Consultant shall attend additional meetings and hearings upon request (Consultant standard billing rates would apply).

Additional Work Assumptions

• The City will publish all public meeting advertisements, conduct mailings to interested parties and responsible agencies, and digitally file notices with the County Clerk and State Clearinghouse.
• This work scope may be amended to reduce or increase scope as work proceeds since key project parameters are yet to be defined (e.g., site development configurations and roadway alignments).
• City comments to deliverables will be provided to Consultant as a single consolidated set of comments for each deliverable that provides clear direction for revisions.

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• Enough Project design information will be provided to Consultant by the City to develop the final CEQA Project description.
• Once work is initiated and a Project description is complete, no change to the Project design is made that requires revision to past work or change in effort moving forward.
• Work will not be stopped or slowed by others beyond Consultant’s control. • Offsite project features (e.g., utility interconnections), once identified, could require additional efforts or analysis with associated cost and schedule effects.

CEQA will need to include a potential impact area(s) for offsite features needed for Project feasibility.
• In accordance with City of Pittsburg Policy and CEQA Guidelines, environmental documents prepared pursuant to CEQA must reflect the independent judgment of the City as the lead agency. The final responsibility for the content and adequacy of the Final Modified IS Checklist lies in the sole discretion of the City of Pittsburg and its designated representatives. Consultant shall take direction on substantive CEQA matters from the City of Pittsburg through its designated representatives.

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Schedule
The following schedule sets forth the timing of each task. The schedule could be lengthened or shortened, depending on the needs of the City of Pittsburg. Factors that could lengthen or shorten the schedule include dates of receipt of project information, length of document reviews, changes in the project description, and unanticipated issues arising from City staff or the project team.

Milestones and Deliverables Completion
Week
Project Initiation (Task 1) Week 1
Receipt of All Technical Reports Week 5
Consultant Submittal of Administrative Draft Modified IS Checklist to the City for Review (Task 2)
Week 10
Consultant Receipt of City Comments on the Administrative Draft Modified IS Checklist
Week 12
Consultant Submittal of Screencheck Draft Modified IS Checklist to the City for Review (Task 3)
Week 14
Consultant Receipt of City Comments on the Screencheck Draft Modified IS Checklist
Week 15
Consultant Submittal of Final Modified IS Checklist to the City and Prepare Notice of Exemption (Task 4)
Week 16
Planning Commission Hearing (Task 5) TBD

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EXHIBIT B

COMPENSATION SCHEDULE

Fee
Task 1 Project Initiation $1,035
Task 2 Prepare Administrative Draft Modified IS Checklist and AQ/GHG Technical Analysis
$10,560
$4,540
Task 3 Prepare Screencheck Modified IS Checklist $3,450 Task 4 Prepare Final Modified IS Checklist and Notice of Exemption
$1,260
Task 5 Project Management and Meetings $6,090
Expenses
Copying/Printing/Travel/Postage/Etc.* $350
Sub-Consultant: Saxelby Acoustics $12,682
10% Administrative Fee $1,303
Total $41,270
*Estimate only and will be billed at cost.

The cost for completion of the environmental consulting services described in Exhibit A – Scope of Services is anticipated not to exceed $41,270 as shown in Exhibit B – Compensation Schedule above.

Consultant shall perform the tasks described in Exhibit A – Scope of Services on time and materials basis according to the rate sheet on the following page.

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Faria Project Modified IS Checklist

COST ESTIMATE

Project
Director

Project
Manager

Air Quality
Specialist

Air Quality
Technician

Senior
Associate

Associate

Cost Per
Task
Task 1 Project Initiation 3 2 $ 1,035
Task 2a Prepare Administrative Draft Modified IS Checklist 4 6 8 54 $ 10,560 2b Prepare AQ/GHG Technical Analysis 10 18 $ 4,540
Task 3 Prepare Screencheck Modified IS Checklist 2 4 4 12 $ 3,450

Task 4
Prepare Final Modified IS Checklist and Notice of
Exemption

1 1

2 4

$ 1,260
Task 5 Project Management and Meetings 12 18 $ 6,090

Total Hours 22 31 10 18 14 70
Hourly Rate $ 215 $ 195 $ 175 $ 155 $ 155 $ 135
Total Labor $ 4,730 $ 6,045 $ 1,750 $ 2,790 $ 2,170 $ 9,450 $ 26,935

Expenses $ 14,335
Copying/Printing/Travel/Postage/Etc.* $ 350
Sub-Consultant: Saxelby Acoustics $ 12,682
10% administrative fee $ 1,303

Total Budget $41,270
*Estimate only and will be billed at cost.

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CERTIFICATE OF COMPLIANCE WITH LABOR CODE § 3700

I am aware of the provisions of Section 3700 of the Labor Code which require every employer to be insured against liability for workers’ compensation or to undertake self-insurance in accordance with the provisions of that code, and I will comply with such provisions before commencing the performance of the work of this contract.

RANEY PLANNING AND
MANAGEMENT, INC.

By:

Title:

2784980.1
Docusign Envelope ID: 4700A24B-8A69-4361-8059-73F0E97B2BD8 Vice President

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STAFF REPORT

MEETING DATE: April 6, 2026

TO: Mayor and Council Members

FROM: Darin E. Gale‚ City Manager
John Samuelson, Public Works Director / City Engineer
Jolan Longway, Development Services Supervisor

SUBJECT: Adoption of a City Council Resolution Accepting the Public Improvements for Subdivision 8654, Tuscany Meadows Unit 1

EXECUTIVE SUMMARY

All of the required in tract and off-site public improvements constructed for Subdivision 8654, a 95-single family home development east of Highlands Ranch also known as Tuscany Meadows Unit 1, are complete and ready to be accepted for continuous maintenance.

FISCAL IMPACT

When the public improvements are accepted, there will be increased maintenance service costs that will be partially offset by the typical revenues collected from private residences.

RECOMMENDATION

City Council adopt the attached Resolution accepting the in-tract and off-site public improvements required for the subdivision as complete, and assume responsibility for maintenance of these facilities.

BACKGROUND

On February 9, 2016, the Planning Commission adopted Resolution No. 10015 approving the Tuscany Meadows Vesting Tentative Map (Subdivision 8654) to subdivide a 170-acre undeveloped parcel for 917 single family homes and 365 multi-

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family apartments.

On March 16, 2016 the City Council adopted Resolution 16-13159 approving CEQA findings, Adopting a Statement of Overriding Considerations, Adopting a Mitigation Monitoring and Reporting Program, and initiating Contra Costa County Local Agency Formation (“LAFCO”) proceedings to amend the sphere of influence and annex property into the City, Contra Costa water District (“CCWD”), and Delta Diablo Sanitation (“DDS”).

On December 13, 2017 the Contra Costa Local Agency Formation Commission adopted Resolution No.17-08, approving the Tuscany Meadows Reorganization:

Annexations to the Cities of Pittsburg and Antioch, and Contra Costa Water District and Delta Diablo (Zones 2 & 3), and detachment from County Service Area P-6.

On February 5, 2018, a Development Agreement between the City and Seecon Built Homes, Inc. (“Developer”) was executed for Tuscany Meadows Unit 1.

On October 18, 2020 the City Council adopted Resolution 20-13845 approving the final map, Subdivision Improvement Agreement, and improvement plans for Subdivision 8654, Tuscany Meadows Unit 1.

On July 19, 2021 the City Council adopted Resolution 21-13894 approving an agreement with Seecon Built Homes Inc. regarding Water Facility Reserve Fees and Park requirements.

Subdivision 8654 is the first phase of this development.

SUBCOMMITTEE FINDINGS

This item was not presented at a subcommittee.

STAFF ANALYSIS

Developer has satisfactorily completed the off-site public facilities on Buchanan Road, and the in-tract public and private improvements. Off-site public improvements include the construction of a raised median on Buchanan Road and widening of the roadway to accommodate additional travel lanes in both directions, street lighting, median landscaping, and traffic signals at the intersection of Buchanan Road and Tuscany Meadows Drive. In-tract public improvements include underground wet utilities such as water, sewer, and storm drainage and surface improvements such as streets, sidewalk, striping, and signage, median landscaping and street lighting. In addition, a 6-ac stormwater bioretention basin has been designed and constructed to treat runoff from the western portion of the Tuscany Meadows Project site. However, due to the lack of established vegetative cover, the City is deferring acceptance of the bioretention basin until such time the plantings reach a sustainable level of growth.

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Developer shall provide a Warranty Bond in the amount of $240,370, as outlined in the Subdivision Improvement Agreement executed on October 19, 2020. This Warranty Bond will be released only upon correction of any defects or failures, including cause of failure or defect, of the subdivision improvements to the satisfaction of the City Engineer.

ATTACHMENTS: Resolution
Exhibit A Site Plan

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Resolution No. 26- Page 1 of 2 April 6, 2026

BEFORE THE CITY COUNCIL OF THE CITY OF PITTSBURG

In the Matter of:

Acceptance of Public Improvements )
For Subdivision 8654, Tuscany ) RESOLUTION NO. 26- Meadows Unit 1 )

WHEREAS, on February 9, 2016, the Planning Commission adopted Resolution No. 10015 approving the Tuscany Meadows Vesting Tentative Map (Subdivision 8654) to subdivide a 170-acre undeveloped parcel for 917 single family homes and 365 multi-family apartments; and

WHEREAS, on March 16, 2016 the City Council adopted Resolution 16-13159 approving CEQA findings, Adopting a Statement of Overriding Considerations, Adopting a Mitigation Monitoring and Reporting Program, and initiating Contra Costa County Local Agency Formation (“LAFCO”) proceedings to amend the sphere of influence and annex property into the City, Contra Costa water District (“CCWD”), and Delta Diablo Sanitation (“DDS”); and

WHEREAS, on December 13, 2017 the Contra Costa Local Agency Formation Commission adopted Resolution No.17-08, approving the Tuscany Meadows Reorganization: Annexations to the Cities of Pittsburg and Antioch, and Contra Costa Water District and Delta Diablo (Zones 2 & 3), and detachment from County Service Area P-6; and

WHEREAS, on February 5, 2018, a Development Agreement between the City and Seecon Built Homes, Inc. (“Developer”) was executed for Tuscany Meadows Unit 1; and

WHEREAS, on October 18, 2020 the City Council adopted Resolution 20-13845 approving the final map, Subdivision Improvement Agreement, and improvement plans for Subdivision 8654, Tuscany Meadows Unit 1; and

WHEREAS, on October 19, 2020 Seecon Built Homes, LLC hereinafter referred as “Developer” entered into a Subdivision Improvement Agreement with the City for constructing certain public improvements; and

WHEREAS, on July 19, 2021 the City Council adopted Resolution 21-13894 approving an agreement with Seecon Built Homes Inc. regarding Water Facility Reserve Fees and Park requirements; and

WHEREAS, the Public Works Director / City Engineer has determined that said improvements have been completed in accordance with the Subdivision Improvement Agreement and approved construction plans, and therefore recommends acceptance of the off-site public improvements on Buchanan Road, and on-site public improvements, with the exception of the bioretention basin, for continuous maintenance.

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Resolution No. 26- Page 2 of 2 April 6, 2026

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pittsburg hereby accepts for continuous maintenance those surface and subsurface facilities constructed within the City rights of way on Buchanan Road and in-tract including water, stormwater, sewer collection facilities, curbs, gutter, sidewalk, asphalt concrete paving, pavement delineation, street lighting, and signal lights, as shown on the approved improvement plans for Tuscany Meadows Unit 1.

PASSED AND ADOPTED by the City Council of the City of Pittsburg at a regular meeting on the 6th day of April 2026, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:

___________________
Dionne Adams, Mayor
ATTEST:

_______________________
Alice E. Evenson, City Clerk

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Exhibit A Site Plan
Subdivision 8654 Tuscany Meadows Unit 1
95 Single-family lots

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STAFF REPORT

MEETING DATE: April 6, 2026

TO: Mayor and Council Members

FROM: Darin E. Gale‚ City Manager
Jordan Davis, Director of Community and Economic Development Maurice Brenyah-Addow, Senior Planner

SUBJECT: Adoption of a City Council Resolution Authorizing the City Manager to Execute a First Amendment to the Consulting
Services Agreement with Placeworks Inc. for Preparation of the Pittsburg Municipal Code Title 18 and Zoning Map Updates and Amending Fiscal Year 2025-26 Budget

EXECUTIVE SUMMARY

On May 6, 2024, the City Council adopted Resolution No. 24-14464 adopting the 2040 General Plan, setting forth a policy framework to guide the city’s long-term growth and development. As part of the implementation of the 2040 General Plan, the City must update the Pittsburg Municipal Code (PMC) Development Title 18 and the City Zoning Map to be consistent with the 2040 General Plan. Staff recommends authorizing execution of the First Amendment to the consulting services agreement with Placeworks Inc. (Placeworks) to complete the PMC Title 18 and Zoning Map updates.

FISCAL IMPACT

If authorized by the City Council, the City Manager would execute a First Amendment to the Consulting Service Agreement with Placeworks for an increased sum not to exceed $498,710. The funds would be sourced from the General Plan Implementation fee, and this fund has adequate funding, which is collected through building permit fees.

RECOMMENDATION

Staff recommends the City Council adopt the resolution authorizing the City Manager to execute the First Amendment to the Consulting Services Agreement with Placeworks for preparation of the Development Title 18 and Zoning Map update.

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BACKGROUND

Placeworks is a land use and environmental planning firm specializing in community planning and environmental studies. They have completed several projects including General Plan updates, preparation of Specific Plans, and comprehensive updates to city and county zoning ordinances for various jurisdictions throughout California.

Placeworks has worked with the City in preparing a draft and hosting community workshops over the last year in anticipation of preparing a Public Draft of an updated Development Title (Zoning Ordinance).

SUBCOMMITTEE FINDINGS

This item was not presented to any subcommittee.

STAFF ANALYSIS

This update is intended to achieve consistency and conformity with the City’s newly adopted 2040 General Plan. Also, to establish performance standards and refine regulations for commercial and industrial uses to conform with the new Employment Center Industrial (ECI) General Plan land use classification.

The existing agreement provides for a total compensation of $424,362. The work has required more hours than originally anticipated. The amendment will increase it by $74,348, comprised of the following: a) $10,914 for additional project management and coordination; b) $39,291 for preparation of the public draft; c) $14,443 for preparation of the final documents pursuant to City Council direction; d) $9,700 for contingency reserves, for a total increase in the compensation to $498,710. The amendment will also extend the term of the agreement to 2028.

Staff recommends that the City Council authorize execution of the First Amendment to allow Placeworks, Inc, to complete the Development Title-18 and Zoning Map updates.

ATTACHMENTS: Resolution
First Amendment to Consulting Services Agreement

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Resolution No. 26- Page 1 of 2 April 6, 2026

BEFORE THE CITY COUNCIL OF THE CITY OF PITTSBURG

In the Matter of:

Authorizing the City Manager to )
Execute the First Amendment to the )
Consulting Services Agreement with ) RESOLUTION NO. 26- Placeworks Inc. for Preparation of the )
Development Title 18 and Zoning Map )
Update________________________ )

WHEREAS, state law requires each city and county to adopt a general plan for the physical development of the city, and any land outside its boundaries which in the planning agency’s judgement bears relation to its planning; and

WHEREAS, On May 6, 2024, the City of Pittsburg completed a comprehensive update of Pittsburg’s General Plan, setting forth a policy framework to guide the city’s long- term growth and development based on the community’s shared goals and aspirations for the horizon year 2040; and

WHEREAS, the City is initiating an update of the Pittsburg Municipal Code Development Title 18 and Zoning Map to ensure consistency and conformity with the 2040 General Plan; and

WHEREAS, staff solicited for qualified firms, and negotiated with and recommended Placeworks Inc. a qualified planning and environmental consulting firm to prepare the Development Title 18 and Zoning Map Update and associated California Environmental Quality Act (CEQA) addendum to achieve consistency with Pittsburg’s adopted 2040 General Plan; and

WHEREAS, on May 20, 2024, the City Council authorized execution of a $424,362 Consulting Service Agreement with Placeworks Inc. to perform the work; and

WHEREAS, staff recommends that, because completion of the work requires more time than originally anticipated that the total compensation be increased by $74,438.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pittsburg hereby authorizes the City Manager to execute the First Amendment to the Consulting Services Agreement with Placeworks Inc.

BE IT FURTHER RESOLVED that the fiscal year 2025-2026 budget is amended to increase the General Plan Update Fund appropriations/expenditures by $74,438.

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Resolution No. 26- Page 2 of 2 April 6, 2026

PASSED AND ADOPTED by the City Council of the City of Pittsburg at a regular meeting on the 6th day of April 2026, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:

___________________
Dionne Adams, Mayor
ATTEST:

_______________________
Alice E. Evenson, City Clerk

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CONSULTING SERVICES AGREEMENT BETWEEN

THE CITY OF PITTSBURG AND
PLACEWORKS INC.

THIS First Amendment to the Principal Agreement made and entered into on May 20, 2024, hereafter referred to as Agreement, between Placeworks Inc., a California corporation, therein referred to as Consultant, and the City of Pittsburg, a municipal corporation, therein referred to as City, is made and entered into on this 6th day of April, 2026.

WHEREAS, the parties entered into an Agreement for Development Title (Zoning Ordinance) and Zoning Map updates for implementation of the 2040 General Plan; and

WHEREAS, the performance of the scope of services requires more hours than initially anticipated and the parties desire to extend the term and increase the compensation amount...

NOW, THEREFORE, Consultant and City do mutually agree as follows:

1. Term. Section 1.1 of the Agreement term is hereby amended to read as follows:

The term of this Agreement shall begin on the Effective Date and shall end on May 20, 2028 or the date the Consultant completes the services specified in Exhibit A, whichever occurs first, unless the term of the Agreement is otherwise terminated or extended, as referenced herein

2. Compensation. Section 2 of the Agreement is hereby amended to read as follows:

City hereby agrees to pay Consultant a sum not to exceed Four Hundred Ninety-Eight Thousand, Seven Hundred and Ten dollars ($498,710), as set forth in Exhibit B, attached hereto and incorporated herein for services to be performed and reimbursable expenses incurred under this Agreement. This dollar amount is not a guarantee that the City will pay that full amount to the Consultant, but is merely a limit of potential City expenditures under this Agreement.

3. Exhibit B Compensation Schedule. Exhibit B is hereby replaced with Attachment 1 of this First Amendment.

4. Integration. This First Amendment contains the entire agreement between the parties with respect to its subject matter and supersedes whatever oral or written understanding they may have had prior to the execution of this First Amendment. This First Amendment shall not be amended or modified except by a written agreement executed by each of the parties. Except as specifically revised herein, all terms and

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First Amendment to the Consulting Services Agreement Between April 6, 2026 the City of Pittsburg and Placeworks Inc. for the Development Title (Zoning Ordinance) and Zoning Map Updates
2 conditions of the Agreement shall remain in full force and effect, and Consultant shall perform all duties, obligations and conditions required under the Agreement.

5. Inconsistencies. In the event of any conflict or inconsistency between the provisions of this First Amendment and the Agreement, the provisions of this First Amendment shall control in all respects.

6. Ambiguities. The parties have each carefully reviewed this First Amendment and have agreed to each term of this First Amendment. No ambiguity shall be presumed to be construed against either party.

7. Counterparts. This First Amendment may be executed by the parties in one or more counterparts all of which collectively shall constitute one document and agreement.

8. Authority. The person signing this First Amendment for Consultant hereby represents and warrants that he or she is fully authorized to sign this First Amendment on behalf of Consultant.

IN WITNESS WHEREOF, the parties have entered into this First Amendment on the day and year first hereinabove appearing.

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First Amendment to the Consulting Services Agreement Between April 6, 2026 the City of Pittsburg and Placeworks Inc. for the Development Title (Zoning Ordinance) and Zoning Map Updates
3 CONSULTANT:

Placeworks Inc., a corporation

By:

Charlie Knox, Principal

CITY:

CITY OF PITTSBURG, a municipal
corporation of the State of California

By:

Darin Gale, City Manager

APPROVED AS TO FORM:

By:

Donna Mooney, City Attorney

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First Amendment to the Consulting Services Agreement Between April 6, 2026 the City of Pittsburg and Placeworks Inc. for the Development Title (Zoning Ordinance) and Zoning Map Updates
4 Attachment 1

EXHIBIT B

COMPENSATION SCHEDULE

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Pittsburg City CouncilApril 6, 2026

Pittsburg City Council
April 6, 2026