Pittsburg City Council
June 15, 2026

City of Pittsburg – FY 2026-27 Proposed Budget pittsburgca.gov FY 2025-26 year-end projection. This is primarily due to an increase of $1.6 million in Public Works department’s Program Revenues related to inspection and plan checking fee.

General Fund Revenues
The General Fund’s top four revenue sources that account for 66% of total revenue are property, sales and transient occupancy taxes and franchise fees. Property taxes consist of secured and unsecured taxes, in-lieu motor vehicle license fees and residual tax increment. Secured tax revenue is forecasted to grow 2.4% and in-lieu MVLF 3.0% in FY 2026-27. The median sale price of Pittsburg detached single-family homes from January through March 2026 (Q1) was $554,000, a decrease of $36,000 (-6.1%) from 2025 Q4.

However, as market enters the spring homebuying season, prices are expected to climb, but lingering concerns about geopolitical tensions and the risk of higher inflation may continue to constrain the pace of price growth in the months ahead.

Sales tax (1% Bradley-Burns) is projected to grow 3% and local Measure M tax is projected to remain flat. Total sales tax, including Measure M, is forecasted at $18.5 million. After a loss of approximately $2.8 million in sales tax revenue due to one of the businesses moving out of state, staff anticipates sales taxes to grow slow over the next several years. The City engages property tax and sales tax revenue consultants to better estimate these revenues.

Transient Occupancy Tax is projected to increase by $200,000 mainly due to higher occupancy rates as a result of opening of the Dream Courts complex in early summer 2026. Overall Franchise Fees are projected to remain flat at $6.0 million. The remaining 34% of revenues includes Departmental fee revenues such as those generated from services provided, administrative cost reimbursements, other taxes, transfers, investment and rental income.

City of Pittsburg – FY 2026-27 Proposed Budget pittsburgca.gov Expenditures
The City’s General Fund appropriations for FY 2026-27 are $69.8 million, an increase of $46,000 when compared to the FY 2025-26 year-end projection. However, excluding transfers out, proposed expenditures budget is $2.8 million lower than prior year projected expenditures before transfers out. This is primarily a result of departmental reductions made as directed by the City Council in an effort to lower Fund’s structural deficit over a two-year period. Although each department contributed to the reductions in the proposed expenditures budget, the largest cuts were made in the Police, Public Works and Community and Economic Development Departments of $1.6 million, $2.3 million and $0.3 million, respectively.

Notwithstanding the reductions, FY 2026-27 salary and benefits cost budget is $2.3 million higher than FY 2026-27 projections. Some of the contributing factors to the increase in personnel costs are cost-of-living adjustment (COLA), additional unfunded accrued liability (UAL) for pension and OPEB and medical insurance. This budget continues to see additional resources dedicated to fund the City’s pension obligation, with higher contribution rates and additional funding requirements to cover the UAL and changes initiated by the California Public Employees’ Retirement System (CalPERS) Board. In addition, other operating costs (professional services and materials and supplies) are $0.4 million greater than prior year’s projection.

General Fund Expenditures by Category
There were two changes made that affected both the estimated revenue and proposed expenditures budget for FY 2026-27. The City used to track Economic Development activities in a separate fund. Since Economic Development activities cannot fully fund itself with fee revenues they generate and frequently rely on the General tax revenue support, budget for these activities was merged into the General Fund. Additionally, to comply with guidance for governmental accounting, certain cost reimbursements

City of Pittsburg – FY 2026-27 Proposed Budget pittsburgca.gov previously classified as Cost Allocation Reimbursements revenue were reclassified as a reduction of expenditures.

General Fund Expenditures by Department
Police Department budgeted expenditures account for approximately 65.3% of the General Fund, while the departments of Public Works, including the Engineering Division, Recreation, Community and Economic Development, Finance, Records and Council Services, which includes the City Clerk, and the Offices of the City Manager, which includes the City Council and City Treasurer, and City Attorney make up the remaining

34.7% as shown in the chart above.

During the year, positions become vacant for a variety of reasons. While the City works to fill vacated positions as soon as practical, the recruitment and onboarding process take time, typically two to four months. These positions are budgeted, but during the time the position is not filled, it creates savings. General Fund budget for FY 2026-27 assumes $1.5 million of such savings, which is a 3% vacancy rate. In prior year, budget assumed a $4.0 million vacancy savings of which only $2.0 million materialized mainly due to higher COLA given than was assumed in the budget.

Fiscal Sustainability Ordinance
The City’s operating budget is prepared while taking into consideration the City’s Fiscal Sustainability and Reserve Funds Ordinance, established on January 22, 2013 by Ordinance 12-1363, and later amended on June 19, 2017 by Ordinance 17-1432 and on October 1, 2018 by Ordinance 18-1455. This Ordinance requires that the City maintain a Budget Stabilization Fund that is the greater of $2 million or 5% of the City’s General Fund operating budget. Operating budget is defined in the Ordinance as staff costs and operating expenses (excluding capital project costs). The Ordinance also requires that the City maintain reserves in the General Fund, Internal Service Funds, and Enterprise Funds equal to 30% of their respective operating budgets.

City of Pittsburg – FY 2026-27 Proposed Budget pittsburgca.gov During the budget development process, the Fiscal Management Subcommittee recommended, and the City Council agreed to use Budget Stabilization Fund reserve for the General Fund operations over a two-year period. In addition, the use of $0.2 million of Measure M reserve was authorized in an effort to bridge the current year General Fund budget gap. As such, for FY 2026-27, $1,422,000 is being appropriated from the Budget Stabilization Fund and Measure M Reserves.
• Projected FY2026-27 ending Budget Stabilization Fund Balance: $1,223,285 • Projected FY2026-27 ending General Fund Balance Operating reserve:
$17,977,547
• Projected FY 2026-27 ending Measure M reserve: $700,000.

City Council gave direction to staff to reduce the operating cash reserve down to 20% of operating expenditures, if possible. The remaining up to 10% can be made up using the value of the vacant parcels. Staff will be working on determining the possible parcels and their value and will update the calculation at mid-year. 20-year General Fund Forecast
The forecast is a snapshot in time whereas the budget is constantly being updated with new information and can be adjusted as circumstances and trends begin to change. By describing the assumptions that go into the forecast, the City can paint a better picture of its financial condition and improve the credibility of its forecasting efforts.

Forecasting is all about assumptions. Revenues are influenced by economic cycles and the City has no control over that, although it does approve new development through the planning process. While expenditures are largely driven by inflation, the City is responsible for compensation costs established through the labor negotiation process and the staffing and service level set through the budget process. All these factors cannot be know with certainty in advance, but looking at recent trends and using reasonable assumptions about the future are key to a good forecast.

City’s forecast incorporates anticipated revenues from development, assessed market value and economic projections, as well as a systematically structured expenditure plan to cover current operational costs, post-retirement liabilities (Contra Costa County Employees’ Retirement Association (CCCERA), California Public Employees Retirement System (CalPERS), and Other Post-Employment Benefits (OPEB).

The graph below shows the City’s 20-year forecast. The light blue and brown lines represent the City’s revenues and expenditures. The teal bars represent the City’s General Fund Balances. The yellow line represents the City’s required 30% General Fund Operating Reserves. As long as the yellow line is below the teal bars, the City does not have a structural deficit.

City of Pittsburg – FY 2026-27 Proposed Budget pittsburgca.gov The below graphic shows that higher labor and other operating costs cause a pronounced decline in available fund balance that requires attention and corrective actions. Prior assumptions for wage increases were estimated at 2%. Graph below models current contracts that provide increases of 4% for safety and 3% for non-safety employees for FY 2026-27 with an ongoing 4% annual escalation assumption.

General Fund: Total Revenue vs.

Total Expenditures (4% Wage Adjustment) vs. Reserve Fund Balance However, adjusting the ongoing wage escalation assumption down to 3% with everything else kept at status quo improves the available fund balance significantly as shown in the graph below.

General Fund: Total Revenue vs.

Total Expenditures (3% Wage Adjustment) vs. Reserve Fund Balance

City of Pittsburg – FY 2026-27 Proposed Budget pittsburgca.gov There are risks inherent in any forecast. Revenues can be over-estimated due to economic downturns, expenditures can be under-estimated if staffing and wage growth are higher. A better outcome is having a new revenue source and a more robust revenue growth than projected, which increases the City’s fiscal capacity to improve service levels or increase infrastructure needs funding. At the same time, budgeted revenues also need to be realistic to help manage expectations of what level of spending can be supported.

This is not something that can be modified immediately as the City is still maintaining a Council established 30% operating reserve. It should be addressed in a thoughtful and strategic manner. City Council and staff will be working together in the upcoming year to identify the appropriate budget corrections, working towards restoring fund balance and creating a structurally balanced budget.

Looking Forward
Staff will continue to streamline the City’s organization and optimize the existing workforce to meet the needs of the community. By continuing to improve efficiency and focusing on the longer-term forecast for the City’s General Fund, staff believes the City, residents, business leaders and community partners will continue to invest in and strengthen the community.

As we move forward, there is an item staff is monitoring and will include in the future financial condition consideration and updates. In 2025, AB 1383 was introduced, aiming to enhance retirement benefits for public safety employees by relaxing PEPRA restriction, allowing for increased pension formulas (up to 3% at age 55) and bargaining over contributions sharing. The bill would become effective for employees hired on or after January 1, 2027 or, for current PEPRA members, for services performed on or after that date. As of May 2026, AB 1383 passed the Assembly and is currently in the Senate. If the bill passes, the City could experience significant increases in future pension liabilities and annual pension costs.

Conclusion
The budget process is a good reminder of the complexity and varied nature of a fullservice City like Pittsburg. The City organization is responsible for providing many services for daily life: provision of public safety services and recreation activities; provision of potable water and handling solid waste and sewage; quality of life services that help make Pittsburg a desirable place to live and more. However, it is also a good reminder that funding is always constrained to do all the things the community, the City Council and staff want to do. The budget process reminds us of the limitations and difficult choices we must make.

The City continues to be mindful of both short and long-term spending to ensure that we are able to continue to deliver the level of services the community expects while also safeguarding the fiscal sustainability of the organization. The challenge of meeting these expectations is ongoing. While the landscape remains complex, this budget positions the City to adapt to changing conditions and invest in the future with a focus on stability, service and community resilience.

City of Pittsburg – FY 2026-27 Proposed Budget pittsburgca.gov Each year, developing the budget is a months-long collaborative effort. Staff from every department work closely with the Finance team to take input from the City Council, gather data, outline projects, determine needs and highlight key accomplishments and future goals. These collective contributions are essential and deserve recognition. This year, with transition at the City Manager level, the team effort has been even greater, and I extend my sincere appreciation to the executive leadership team, the Finance Department staff and all of the staff throughout every department who assisted with the development of the budget. A special acknowledgment is extended to the City Council for its guidance and support throughout the budget development process.

Sincerely,
Darin E. Gale
City Manager

PRESENTED TO
City of Pittsburg
California
For the Fiscal Year Beginning
July 01, 2025
Executive Director

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award

Location Map

History
Located at the point where the Sacramento and San Joaquin rivers meet, Pittsburg has been a city of progress and promise for well over 150 years. The earliest recorded history dates to 1839, when the Mexican government granted nearly 9,000 acres, known as “Rancho Los Medanos”, to brothers Jose Antonio Mesa and Miguel Jose Mesa Garcia.

In 1849, during the Gold Rush era, the land grant was purchased by Col. Jonathon Drake Stevenson and Dr. William C. Parker. The first city streets were laid out by future U.S. Army Gen. William Tecumseh Sherman. This area soon became known as New York Landing, and by 1855, was a fishing village of approximately 500 residents. By the 1870s, the community thrived on fishing and canning industries, which would last for over 100 years. Following the discovery of coal in the southern foothills, the town became known as Black Diamond, as first noted on local maps in 1868, due to the influence of the Black Diamond Coal Company. Coal cars were transported along present-day Railroad Avenue, terminating at the waterfront coaling station and offloaded to awaiting ships on the way to market.

Charles Appleton Hooper, who became the local “Father of Industry”, was a wealthy lumber baron who purchased the Rancho Medanos land grant and additional acreage in 1900. Hooper introduced large scale industry and manufacturing and brought in the area’s first electrical transmission and generation infrastructure for his Redwood Manufacturing plant, the largest in the world. In short order, he encouraged city fathers to enter into contract to provide electricity for the town. In 1903, the town incorporated as Black Diamond. In 1906, Hooper provided financing to Bowers Rubber Works, which relocated to the burgeoning city, and by 1910, Columbia Geneva Steel opened for business and was the largest foundry of its kind on the west coast. Pittsburg industry and manufacturing created thousands of living wage jobs for residents and the surrounding communities.

By popular vote on February 11, 1911, the name was changed to Pittsburg, after the eastern birthplace of the steel industry. In 1942, Camp Stoneman was built as the main point of embarkation on the west coast during World War II. This was to have a tremendous impact on the growth and diversity of the City. For thousands of heroic GIs who went to fight in the Asiatic-Pacific Theater during WWII, Camp Stoneman was the last contact on American soil. In 1954, the Camp closed, and the property was added to the City of Pittsburg for school, commercial, and residential development.

From a struggling settlement to an industrial center, Pittsburg has grown into a desirable community of landscaped parks, recreational facilities, shopping centers, housing and planned business and commercial development. Pittsburg is striding into the future, each day more prosperous than the one before. New homes, renovated historic homes, new businesses, and a revived historic theater district are all signs of the progress being made in Pittsburg. Additionally, Pittsburg’s local government has expanded the parks system, improved the roads, increased commerce and employment, expanded the Marina and built a modern Civic Center.

Mission Statement and Council Charter of Shared Values
To provide responsive and high-quality public services in partnership with our citizens while celebrating our community’s rich history, cultural diversity, and pride in our prosperous future.

OUR SHARED VALUES
 TRUST & ACCOUNTABILITY
A strong city is built on trust. Transparency, integrity, and accountability are essential to ensuring that governance remains open, responsible, and reflective of the trust placed in leadership.
 COLLABORATION & COMMUNITY
Leadership is strengthened by inclusivity, teamwork, and listening to diverse perspectives. Engaging with the community and working together ensures that decisions are made with the needs of all residents in mind.
 INNOVATION & PROBLEM-SOLVING
Forward-thinking leadership means approaching challenges with creativity, courage, and solutions-oriented mindset. By seeking to understand issues at their root, the council strives to develop strategies that strengthen Pittsburg today and for the future.  STEWARDSHIP & SUSTAINABILITY
Governance is both a responsibility and an opportunity to share what comes next. By balancing immediate needs with long-term sustainability, leadership remains focused on decisions that ensure Pittsburg thrives for generations to come.

MOVING FORWARD
This charter reflects the values that guide the work of the Pittsburg City Council. These principles offer a unifying framework for leadership and decision-making, reinforcing a shared commitment to a city that is ethical, collaborative, innovative, and forward-looking.

Strategic Plan Summary
FY 2026-27
TIER: IMPROVEMENT
Adopted Priority Area: Public Infrastructure
Goals

1. 2.

3. 4.

5. 1.

2. 1.

2. 3.

4. 5.

1. 2.

3. 1.

2. 3.

4. Increase PCI to 65 by 2030
Reduce travel time from W
Leland Road at Alves Ranch
Road to Willow Pass Road
at Highway 4 westbound onramp
Reduce time travel on
Railroad Avenue from E 10th
Street to Buchanan Road
Finalize Design of W Leland
Road Extension Project
Certify Environmental
Document
Award Construction Contract
Open the new roadway to the
public
Reduce travel time on Bailey
Road from W Leland Road
to Southern City Limit
Finalize design of Bailey
Road Improvements Phase I
Certify Environmental
Document
Have 1.15 or fewer sewer
main overflows per 100
miles of sewer main a year
Develop Sewer
Infrastructure
Management Plan
Implement Sewer
Management Plan
Complete Sewer rate study
Develop Sewer Management
Plan
Complete Sewer Master Plan
Update
Objectives
Reduce Traffic Delay at
the Intersection of San
Marco Boulevard and
West Leland Road
Reduce Traffic Delay
Along Railroad Avenue
Corridor

1. Improve traffic
circulation and
infrastructure to support
growth and enhance
safety for all modes of
transportation
Our public infrastructure is safe, reliable, and sustainable with well-maintained public spaces and essential amenities that enhance quality of life and economic vitality.

Participate in regional
transportation processes and
Complete construction of the
Smart Signals Project
Complete Pittsburg Center
Smart Signal Project which
Implementation Measures Performance Measures

2. Develop and implement
long term routine
maintenance programs for
existing City infrastructure
Award Construction Contract
Finalize Construction of the
Project
Participate in regional
transportation processes and
Reduce Traffic Delay
Along Bailey Road
Pursue Grant Funding for
Arterial Road Maintenance
Complete Construction of the
Bailey Road Pavement
Maintenance Project
Implement Pavement
Management Plan to preserve
local roads
Increase Pavement
Condition Index (PCI) to
65 by 2030

Strategic Plan Summary
FY 2026-27
TIER: IMPROVEMENT
Adopted Priority Area: Public Infrastructure
Goals

1. 2.

3. 4.

1. 2.

3. 1.

2. 3.

4. 3. Improve Public Facilities
and Infrastructure for
Beautification and Safety
Reduce litter and blight
at key entrances to the
City
Prioritize key entrances into
the City for beautification 1. Complete at least 1
beautification project each
year

2. Fewer boarded and
blighted properties,
especially in commercial
areas
Design and construct
improvements at priority
location
Utilize legal processes to
address blighted properties
Develop stronger board
up/vacant standards
Our public infrastructure is safe, reliable, and sustainable with well-maintained public spaces and essential amenities that enhance quality of life and economic vitality.

Objectives Implementation Measures Performance Measures Implement the Landscape
Maintenance Master Plan
recommendations
Present recommendations of
the report to City Council for
adoption

2. Develop and implement
long term routine
maintenance programs for
existing City infrastructure
To be determined based on
funding
Develop Water
Infrastructure
Management Plan
Have 16.9 or fewer water
main breaks per 100 miles of
water main a year
Implement Water
Management Plan
Complete water rate study
Develop Water Management
Plan
Complete Water Master Plan
Update
Implement Landscape
Maintenance Master
Plan
Complete Engineers Report
exploring a rate increase for
Lighting and Landscape
Districts

Strategic Plan Summary
FY 2026-27
TIER: IMPROVEMENT
Adopted Priority Area: Economic Development
Goals

1. 2.

1. 2.

3. 1.

2. 3.

4. 1.

2. 3.

1. Achieve voluntary
compliance with 90% of
identified municipal code
violations

2. Improve business’ views
of commercial centers

3. Establish an upward trend
in sales tax revenues within
these commercial centers

4. Adopt standards for
addressing vacant
commercial areas
Entitle at least 100
acres/100,000 s.f. of
commercial and/or industrial
land
Conduct Code Enforcement
assessments of Pittsburg
Towne Center and Pittsburg
City Plaza
Survey businesses in these
centers before and after
enforcement activity
Develop stronger board
up/vacant standards
Develop an action plan for the
Loveridge Corridor
Our economy is a diverse and resilient place where business support and partnerships drive sustainable growth, local jobs and long-term prosperity.

2. Attract and retain a
broad base of businesses
and industries to provide a
variety of skilled jobs
allowing career growth
potential, while focusing
on high-wage and/or highsales tax producing
opportunities. (General
Plan Policy 6-P-4.2)
Promote Pittsburg to
industries that provide
stable wages (General
Plan Actions 6-A-4.e/f)

1. Establish 60 new jobs in
Pittsburg, with at least 40%
paying above Contra Costa
County median wage

2. Establish three new
employer partnerships for
internships, apprenticeships,
or direct hiring pipelines
Align the Strategic Plan
with Envision Pittsburg
and CIP
Update the City’s Economic
Development Strategic Plan
(General Plan Action 6-A-1.a)
Develop specific plans based
around high energy users and
target industries focused on
the Northeast Industrial Area
Strengthen workforce
pipelines/partnerships
Revise policies within an
updated Strategic Plan that
provides clear pathways to
executable actions
Reduce commercial
blight and improve
business district
appearance (General
Plan Actions 4-A-3.a/d)

1. Increase Pittsburg’s
locally generated revenue.
(General Plan Policy 6-P1.4)
Facilitate development
of key employment and
tax-generating sites
including industrial
campuses, innovation
facilities, and
commercial corridors.
(Multiple General Plan
Actions)

1. Establish an upward trend
in sales and property tax
revenue(s)

2. Attract or expand new
businesses employing 20+
workers

3. Achieve 90% occupancy
rate within the multi-tenant
Expand service of PPC into
Pittsburg
Coordinate with buyers of
large industrial sites
Create a conceptual
development model for the
Garcia Corridor
Objectives Implementation Measures Performance Measures Create a high-level overview
of the role of the City,
hospitality businesses, and
Dream Courts operator
Identify each Department’s
role in supporting tourism
within the City

1. Achieve average hotel
occupancy of 80%

2. Establish an upward trend
in sales tax and Transient
Occupancy Tax revenues
Leverage Pittsburg’s
emerging youth sports
tourism market,
waterfront amenities,
and new hotel capacity
to increase visitor
spending. (General Plan
Actions 6-A-1.g)

Strategic Plan Summary
FY 2026-27
TIER: IMPROVEMENT
Adopted Priority Area: Effective Service Delivery
Goals

1. 2.

3. 4.

1. 2.

1. 2.

3. 4.

5. 1.

2. 3.

4. Deploy: Implement AI-driven
solutions
Measure: Track efficiency and
time savings
Expand the use of AI
and intelligent
automation
Select: Choose unified
communications platform
Explore: Identify AI and
automation tools
Develop an AI policy
Objectives Implementation Measures

2. Improve City operations
through technology and
streamlined processes
Performance Measures

1.Identify time saved for
residents and staff

2. Decrease in permit and
payment center visits

3. Reduce complaints
received

4. Identify percent of
services automated with AI

5.Improve accessibility in
the form of:
a) Increase percentage in
availability of service when
offered online
b) Percent of ADAaccessible sites with
translation options
c) Device compatibility
achieved
Enhance digital service
delivery
Enhance communication
infrastructure to improve
resident experience and
access to City services
Assess: Evaluate citywide
communication needs
Design a digital resident
experience portal

1. Achieve 90% customer
satisfaction scores across all
programs and services by
2030

2. Realize at least 20%
participation in feedback
surveys by 2030

3. Implement feedback
mechanism across 100% of
applicable programs and
services by 2029
Assess: Identify utility billing
and Service portal
enhancements
Optimize: Improve usability
and adoption
Deploy: Launch mobilefriendly online services
Modernize: Upgrade utility
billing and City service portals
Assess: Evaluate
departmental use cases
Our technology-driven culture maximizes efficiency, elicits public trust, and provides exceptional resident experiences through innovation, capacity building, and continuous improvement.

1. Achieve and maintain
customer satisfaction
scores of 90% across all
programs and services
Analyze: Monitor trends with
dashboards
Enhance: Continuous service
improvements
Implement a unified
customer feedback
system with analytics
Design: Standardized
feedback rating system
Implement: Deploy feedback
system
Design: Create centralized
resident services portal

Strategic Plan Summary
FY 2026-27
TIER: SUSTAIN
Adopted Priority Area: Community Enrichment & Youth Development Goals

1. 2.

3. Create a hub for local
and regional communityserving non-profits

1. Collect at least 100
completed community
surveys

2. 40% survey response
rates from nonprofits located
in the East Bay

3. 80% survey response
rates from nonprofits located
in Pittsburg

2. Collaborate locally and
regionally to maximize
coordinated services for
the Pittsburg community

1.Improved knowledge of
community-wide program
and service impacts

2. Increased program
participation rates

3. Increased library usage

4. Increased college and
career readiness rates

5. Increased community
center usage

6. Improved communications
with target demographics

1. Promote a coordinated
network of youth services
Offer accessible and
equitable programming
Support Measure X
initiatives
Leverage community
table model with nonprofits supporting youth
Seek, produce, and assess
data and shared goals to
drive approaches to
community outcomes and
outcomes identified in the
YYASMP
Conduct a community needs
survey that also gathers
preference for how
community prefers to access
services
Conduct a nonprofit needs
and interest survey
Identify recommendation
based on surveys results and
LMC/County activity with
measure X funding
Implement all-abilities
programming for youth
Provide space for Measure X
programs at City facilities
Objectives Implementation Measures Performance Measures We are a thriving community, focused on full development of youth and families, through strategic partnerships that improve social and economic outcomes and prepare young people for lifelong success.

Strategic Plan Summary
FY 2026-27
TIER: SUSTAIN
Adopted Priority Area: Public Safety
Goals

1. 2.

1. 2.

1. 2.

1. 2.

1. Redundancy in
communication means
during a major emergency

2. Streamlined
communication during a
major emergency both
internally and externally

1. Install one back-up
generator installed and a
new EOC brought online

2. Leverage grant funds

1. Meet federally mandated
5-year LMHP update
requirement

2. Keep citywide emergency
plans updated for modern
and efficient action during
emergencies

2. Ensure the City is
prepared for major
emergencies
Upgrade the Marina
Center to a functional
Emergency Operations
Center
Seek funding for a back-up
generator
Purchase and install a backup generator at the Marina
Center
Solicit Bids
Update the Local
Hazard Mitigation Plan
Award consultant contract
Strengthen
communication
capabilities during
emergencies
Train all City staff on City's
emergency communication
tool, Everbridge
Educate community on
Everbridge to increase citizen
engagement on the app
Pittsburg is a safe community where residents trust and collaborate with public safety services.

Objectives Implementation Measures Performance Measures

1. Reduce violent crime to
no more than 3.0 per
capita and property crime
to no more than 18.0 per
capita
Review response times for
Priority 1-3 calls

1. Achieve violent crime rate
of 3.0 per capita or less

2. Achieve property crime
rate of 18.0 per capita or
less

3. Achieve response rates of
7 minutes or less per P1
calls
Maintain sworn staffing levels
at 1.15 per thousand
residents
Implement 2026 Crime
Reduction Strategies

Strategic Plan Summary
FY 2025-26
TIER: SUSTAIN
Proposed Priority Area: Financial Stability
Goals

1. 2.

3. 4.

5. 1.

2. 3.

1. 2.

3. 4.

Our City maintains long‑term fiscal health through transparent planning, prudent resource management, and diversified revenue streams that support high‑quality public services.

Conduct a comprehensive
long‑term financial forecast
(10 to 20 year horizon)
Identify opportunities to
diversify revenue through
economic development,
grants, partnerships, and fees
updates
Ensure new development is
full cost recovery through
fees, taxes and assessments
Complete operational
efficiency review
Identify cost-saving
opportunities through
technology, automation, and
restructuring of service
delivery within existing
staffing resources
Consider Prop 218 process to
provide essential funding to
maintain Landscape and
Lighting Districts Citywide
(LLDs)
Establish and commit to an
annual budget for event and
community sponsorships

3. Ensure stable funding
for capital and
infrastructure needs and
non-capital obligations
Develop sustainable
funding mechanisms to
maintain and improve
City infrastructure and
contribute towards
unfunded operational
obligations
Establishment of
capital/vehicle replacement
reserve account
New revenue from the use of
Pittsburg Power Company
Explore voter‑approved
financing mechanisms (e.g.,
bonds, assessments, or taxes
as legally appropriate)
Establish capital
improvements reserve
accounts for facilities, vehicle
replacement and other City
infrastructure
Consider dedicated funding
mechanisms, with at least
50% being dedicated to
capital improvements.

Objectives Implementation Measures Performance Measures Evaluate and adjust user fees
to achieve full cost recovery
where appropriate
Present semi-annual financial
outlook and revenue trend
updates to City Council
Ensure stable,
predictable, and
diversified revenue
streams to support
essential services and
major infrastructure
initiatives.

1. Strengthen the City’s
long-term financial
sustainability
Eliminate the dependency on
one time revenue streams to
pay for ongoing operations,
salaries and benefits.

Completion of a
comprehensive user fee
update

2. Manage expenditures
and operational costs
efficiently
Improve cost control and
operational efficiency
through process
optimization and
data‑driven decision
making
Ensure annual adopted
budget does not include use
of general fund reserves or
budget stabilization over
more than two consecutive
years.

Create annual community
funding and in-kind
sponsorship report

Resolutions
This is a place holder for the FY 2026-27 Adopted Resolutions

Organization

City Organization Chart

This Page Intentionally Left Blank

Authorized Full-Time Positions
By Classification Within Department
FTE Trends
22/23 23/24 24/25 25/26 25/26 26/27
Adopted Adopted Adopted Adopted Revised Proposed
FTE's FTE FTE FTE Change FTE Change FTE
Police
Administrative Coordinator 0.00 0.00 1.00 1.00 - 1.00 - 1.00 Chief of Police 1.00 1.00 1.00 1.00 - 1.00 - 1.00
Community Outreach Coordinator 2.00 2.00 2.00 1.00 (1.00) 0.00 - 0.00 Community Services Specialist 6.00 6.00 6.00 5.00 - 5.00 - 5.00 Crime Analyst 1.00 1.00 1.00 1.00 - 1.00 - 1.00
Executive Assistant to Chief of Police 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Lead Police Record Clerk 1.00 1.00 1.00 0.00 - 0.00 - 0.00 Lead Police Record Technician 0.00 0.00 0.00 1.00 - 1.00 - 1.00 Police Captain 2.00 2.00 2.00 2.00 - 2.00 - 2.00
Police Forensic Technician I/II 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Police Lieutenant 6.00 6.00 6.00 6.00 - 6.00 - 6.00
Police Officer 68.00 68.00 68.00 68.00 - 68.00 - 68.00
Police Records Clerk/Technician 9.00 8.00 8.00 7.00 - 7.00 - 7.00 Police Records Supervisor 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Police Sergeant 10.00 10.00 11.00 11.00 - 11.00 - 11.00 Police Services Administrator 1.00 1.00 1.00 0.00 - 0.00 - 0.00 Public System Coordinator 0.00 0.00 0.00 1.00 - 1.00 - 1.00 Property and Evidence Coordinator 1.00 0.00 0.00 0.00 - 0.00 - 0.00 Property and Evidence Supervisor 0.00 1.00 1.00 1.00 - 1.00 - 1.00 Property and Evidence Technician 0.00 1.00 1.00 1.00 - 1.00 - 1.00 Total Police 111.00 111.00 113.00 110.00 (1.00) 109.00 - 109.00

0.00 50.00
100.00
150.00
200.00
250.00
300.00
350.00
Adopted
FY 22/23
Adopted
FY 23/24
Adopted
FY 24/25
Revised
25/26
Proposed
26/27
Information & Comm.

Systems
Finance
Human Resources
City Clerk
City Manager's Office
City Attorney
Community Services
Recreation
Community & Economic
Development
Public Works
Police

Authorized Full-Time Positions
By Classification Within Department
22/23 23/24 24/25 25/26 25/26 26/27
Adopted Adopted Adopted Adopted Revised Proposed
FTE's FTE FTE FTE Change FTE Change FTE
Public Works
Administrative Analyst II 2.00 2.00 4.00 3.00 - 3.00 - 3.00 Administrative Assistant 7.00 6.00 6.00 4.00 - 4.00 1.00 5.00 Administrative Coordinator 0.00 1.00 1.00 1.00 - 1.00 - 1.00 Administrative Specialist 3.00 2.00 3.00 3.00 - 3.00 - 3.00 Assistant City Engineer 1.00 1.00 1.00 0.00 - 0.00 - 0.00 Assistant Director of Public Works - Engineering 0.00 0.00 1.00 1.00 - 1.00 - 1.00 Assistant Director of Public Works - Operations 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Assistant Engineer 2.00 2.00 2.00 3.00 - 3.00 - 3.00
Associate Engineer 4.00 4.00 4.00 2.00 - 2.00 - 2.00
Construction Inspector I 0.00 0.00 2.00 2.00 - 2.00 - 2.00 Construction Inspector II 0.00 0.00 1.00 1.00 - 1.00 - 1.00 Development Services Coordinator 0.00 1.00 1.00 1.00 (1.00) 0.00 - 0.00 Development Services Supervisor 0.00 0.00 1.00 1.00 - 1.00 - 1.00 Director of Public Works/City Engineer 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Electrical Technician 1.00 2.00 2.00 3.00 - 3.00 - 3.00 Engineering Technician I 1.00 2.00 0.00 1.00 - 1.00 - 1.00 Engineering Technician II 2.00 1.00 0.00 0.00 - 0.00 - 0.00 Equipment Mechanic 2.00 2.00 2.00 2.00 - 2.00 - 2.00
Equipment Shop Supervisor 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Harbormaster 1.00 1.00 1.00 1.00 - 1.00 - 1.00
Laboratory Supervisor 0.00 0.00 1.00 0.00 - 0.00 - 0.00 Lead Electrical Technician 3.00 2.00 2.00 1.00 - 1.00 - 1.00 Lead Public Works Superintendent 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Maintenance Assistant 1.00 0.00 0.00 0.00 - 0.00 - 0.00 Maintenance Lead Worker 10.00 7.00 9.00 6.00 - 6.00 - 6.00 Maintenance Worker I 36.00 36.00 36.00 39.00 - 39.00 - 39.00 Maintenance Worker II 13.00 18.00 17.00 15.00 - 15.00 - 15.00 Permit Technician 2.00 2.00 1.00 1.00 - 1.00 - 1.00
Public Works Superintendent 2.00 2.00 2.00 3.00 - 3.00 - 3.00 Public Works Supervisor 7.00 7.00 7.00 7.00 - 7.00 - 7.00 Senior Civil Engineer 3.00 3.00 3.00 3.00 - 3.00 - 3.00 Senior Permit Technician 0.00 0.00 1.00 0.00 - 0.00 - 0.00 Sweeper Operator 2.00 2.00 2.00 2.00 - 2.00 - 2.00
Water Instrument / Maintenance Technician II 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Water Maintenance Mechanic II 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Water Plant Apprentice Operator 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Water Plant Operator 5.00 5.00 5.00 5.00 - 5.00 - 5.00
Water Plant Superintendent 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Water Plant Supervisor 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Water Quality Analyst II 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Water Quality Lab Supervisor 1.00 1.00 0.00 1.00 - 1.00 - 1.00 Water Utilities Manager 1.00 1.00 0.00 0.00 - 0.00 - 0.00 Total Public Works 122.00 123.00 128.00 122.00 (1.00) 121.00 1.00 122.00 Community & Economic Development
Account Clerk 0.00 0.00 0.00 1.00 - 1.00 - 1.00
Accounting Technician 2.00 2.00 1.00 1.00 - 1.00 - 1.00 Administrative Analyst I 2.00 2.00 1.00 1.00 - 1.00 - 1.00 Administrative Officer 1.00 1.00 0.00 0.00 - 0.00 - 0.00 Assistant Director of Community & Economic Dev. 0.00 0.00 1.00 1.00 - 1.00 - 1.00 Assistant Director of Planning 1.00 1.00 0.00 0.00 - 0.00 - 0.00 Assistant Planner 1.00 0.00 0.00 1.00 - 1.00 - 1.00
Associate Planner 1.00 1.00 1.00 1.00 - 1.00 - 1.00
Building Inspection Supervisor 1.00 0.00 0.00 0.00 - 0.00 - 0.00

Authorized Full-Time Positions
By Classification Within Department
22/23 23/24 24/25 25/26 25/26 26/27
Adopted Adopted Adopted Adopted Revised Proposed
FTE's FTE FTE FTE Change FTE Change FTE
Community & Economic Development (continued)
Chief Building Official 0.00 1.00 0.00 1.00 - 1.00 - 1.00 Code Enforcement Officer I 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Code Enforcement Officer II 2.00 2.00 2.00 2.00 - 2.00 - 2.00 Code Enforcement Supervisor 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Compliance Principal 1.00 1.00 0.00 0.00 - 0.00 - 0.00
Deputy General Manager, Pittsburg Power Company 0.00 0.00 1.00 1.00 (1.00) 0.00 - 0.00 Director of Community & Economic Development 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Economic Development Manager 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Environmental Health & Safety Officer 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Financial Analyst 0.00 0.00 0.00 0.00 1.00 1.00 - 1.00
Permit Center Supervisor 1.00 1.00 1.00 0.00 - 0.00 - 0.00 Permit Technician 1.00 1.00 1.00 2.00 - 2.00 - 2.00
Planning Manager 0.00 1.00 0.00 0.00 - 0.00 - 0.00
Power Company Manager 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Principal Planner 0.00 0.00 1.00 0.00 - 0.00 1.00 1.00
Senior Combination Building Inspector 2.00 2.00 2.00 2.00 - 2.00 - 2.00 Senior Planner 2.00 2.00 2.00 2.00 - 2.00 (1.00) 1.00
Utility Lead Technician 0.00 0.00 1.00 0.00 - 0.00 - 0.00 Utility Lineworker 1.00 1.00 1.00 2.00 (1.00) 1.00 - 1.00 Utility Supervisor 1.00 1.00 0.00 1.00 - 1.00 - 1.00
Utility Technician 5.00 5.00 5.00 4.00 1.00 5.00 - 5.00 Total Community & Economic Development 31.00 31.00 27.00 29.00 - 29.00 - 29.00 Recreation
Administrative Assistant 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Director of Recreation 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Recreation Coordinator 2.00 2.00 2.00 3.00 - 3.00 (1.00) 2.00 Recreation Supervisor 3.00 3.00 3.00 1.00 - 1.00 1.00 2.00 Total Recreation 7.00 7.00 7.00 6.00 - 6.00 - 6.00
Community Services
Administrative Analyst II 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Community Services Manager 1.00 0.00 0.00 0.00 - 0.00 - 0.00 Director of Community Services 1.00 0.00 0.00 0.00 - 0.00 - 0.00 Housing Manager 1.00 1.00 1.00 1.00 - 1.00 - 1.00
Housing Program Analyst I/II 1.00 0.00 0.00 1.00 - 1.00 - 1.00 Housing Specialist 4.00 4.00 4.00 4.00 - 4.00 - 4.00
Senior Housing Program Analyst 0.00 1.00 1.00 0.00 - 0.00 - 0.00 Total Community Services 9.00 7.00 7.00 7.00 - 7.00 - 7.00 City Attorney
City Attorney 1.00 1.00 1.00 1.00 - 1.00 - 1.00
Paralegal 0.00 0.75 0.75 0.75 - 0.75 (0.75) 0.00
Total City Attorney 1.00 1.75 1.75 1.75 - 1.75 (0.75) 1.00 City Manager's Office
Administrative Analyst II 1.00 1.00 1.00 1.00 - 1.00 1.00 2.00 Assistant City Manager 0.00 1.00 1.00 1.00 - 1.00 - 1.00 Assistant to the City Manager 0.00 1.00 1.00 1.00 - 1.00 - 1.00 City Manager 1.00 1.00 1.00 1.00 - 1.00 - 1.00
Community Engagement Officer 0.00 0.00 0.00 0.00 1.00 1.00 - 1.00 Community Outreach Coordinator 0.00 0.00 0.00 1.00 - 1.00 (1.00) 0.00 Deputy City Mananger 1.00 0.00 0.00 0.00 - 0.00 - 0.00
Executive Assistant 1.00 1.00 1.00 1.00 - 1.00 - 1.00
Senior Administrative Analyst 2.00 2.00 2.00 0.00 - 0.00 - 0.00 Total City Manager's Office 6.00 7.00 7.00 6.00 1.00 7.00 - 7.00

Authorized Full-Time Positions
By Classification Within Department
22/23 23/24 24/25 25/26 25/26 26/27
Adopted Adopted Adopted Adopted Revised Proposed
FTE's FTE FTE FTE Change FTE Change FTE
City Clerk
Assistant City Clerk 1.00 1.00 1.00 1.00 - 1.00 - 1.00
Deputy City Clerk 2.00 1.00 1.00 0.00 - 0.00 - 0.00
Director of Records & Council Services 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Total City Clerk 4.00 3.00 3.00 2.00 - 2.00 - 2.00
Human Resources
Director of Human Resources 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Human Resources Specialist 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Senior Human Resources Analyst 2.00 2.00 2.00 2.00 - 2.00 - 2.00 Total Human Resources 4.00 4.00 4.00 4.00 - 4.00 - 4.00 Finance
Account Clerk 4.00 4.00 1.00 1.00 - 1.00 - 1.00
Accountant I 1.00 0.00 0.00 1.00 - 1.00 - 1.00
Accountant II 2.00 3.00 3.00 2.00 - 2.00 - 2.00
Accounting Supervisor 0.00 0.00 1.00 1.00 - 1.00 - 1.00 Accounting Technician 5.00 5.00 3.00 1.00 - 1.00 - 1.00 Administrative Coordinator 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Assistant Director of Finance 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Customer Service Representative 0.00 0.00 2.00 2.00 - 2.00 - 2.00 Director of Finance 1.00 1.00 1.00 1.00 - 1.00 - 1.00
Finance Division Manager 2.00 2.00 1.00 1.00 - 1.00 - 1.00 Financial Analyst 0.00 0.00 1.00 1.00 - 1.00 - 1.00
Lead Customer Service Representative 0.00 0.00 1.00 1.00 - 1.00 - 1.00 Office Assistant 2.00 2.00 0.00 0.00 - 0.00 - 0.00
Payroll Coordinator 0.00 0.00 1.00 1.00 - 1.00 - 1.00
Payroll Specialist 2.00 2.00 0.00 0.00 - 0.00 - 0.00
Payroll Supervisor 0.00 0.00 0.00 0.00 1.00 1.00 - 1.00 Revenue Operations Supervisor 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Senior Accounting Technician 0.00 0.00 1.00 1.00 - 1.00 - 1.00 Senior Financial Analyst 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Senior Payroll Coordinator 0.00 0.00 1.00 1.00 (1.00) 0.00 0.00 Total Finance 23.00 23.00 21.00 19.00 - 19.00 - 19.00
Information & Communication Systems
Deputy Director - IT Operations 0.00 0.00 1.00 1.00 - 1.00 - 1.00 Deputy Chief Info Systems Officer 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Geographical Information Systems Admin 1.00 1.00 1.00 1.00 - 1.00 - 1.00 Information Tech Analyst I 1.00 0.00 0.00 0.00 - 0.00 - 0.00 Information Tech Analyst II 1.00 1.00 1.00 1.00 1.00 2.00 - 2.00 Information Technology Manager 1.00 1.00 0.00 0.00 - 0.00 - 0.00 Senior Information Tech Analyst 1.00 2.00 1.00 1.00 - 1.00 - 1.00 Total Infromation & Comm. Systems 6.00 6.00 5.00 5.00 1.00 6.00 - 6.00 Total Citywide Positions 324.00 323.75 323.75 311.75 - 311.75 0.25 312.00

Citywide Budget

Citywide Budget
Revenue Summary by Fund Type
Expenditure Trends
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Fund Type
General Fund 65,038,192 $ 76,162,592 $ 72,246,885 $ 69,372,504 $ 67,184,627 $ Special Revenue Funds 55,554,083 65,457,549 68,288,110 56,205,807 48,368,155 Capital Projects Funds 12,922,677 31,536,933 13,004,411 10,210,228 3,588,500 Debt Service Funds 4,638,877 4,713,843 4,741,447 4,960,232 4,285,577 Enterprise Funds 56,235,400 63,492,762 54,614,921 51,889,803 53,808,100 Internal Service Funds 17,574,624 19,775,863 19,012,780 17,446,641 17,153,089 Custodial Funds 3,561,920 3,688,555 3,606,093 3,722,713 3,603,500 Private-Purpose Trust Fund 65,038,993 65,945,889 66,011,498 65,126,992 65,000,764 Total $280,564,766 330,773,986 $301,526,145 278,934,920 $262,992,312 -
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
General Fund
Special Revenue Funds
Capital Projects Funds
Debt Service Funds
Enterprise Funds
Internal Service Funds
Custodial Funds
Private-Purpose Trust Fund

Citywide Budget
Expenditure Summary by Fund Type
Expenditure Trends
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Fund Type
General Fund 71,345,777 $ 82,782,379 $ 71,831,620 $ 71,876,479 $ 70,463,789 $ Special Revenue Funds 42,777,720 70,332,969 60,984,018 55,791,817 50,824,965 Capital Projects Funds 4,591,815 23,668,540 21,711,056 28,700,711 4,773,496 Debt Service Funds 4,519,852 4,628,205 4,686,694 4,746,859 4,559,802 Enterprise Funds 53,855,616 59,651,257 60,133,467 112,983,154 56,320,020 Internal Service Funds 15,022,973 17,974,032 17,011,473 17,325,324 16,459,300 Custodial Funds 3,028,827 1,739,123 5,315,420 3,191,576 1,530,380 Private-Purpose Trust Fund 63,889,108 64,055,776 64,355,566 63,512,253 63,522,225 Total $259,031,688 324,832,281 $306,029,314 358,128,173 $268,453,977 -
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
400,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
General Fund
Special Revenue Funds
Capital Projects Funds
Debt Service Funds
Enterprise Funds
Internal Service Funds
Custodial Funds
Private-Purpose Trust Fund

Citywide Budget
Revenue Summary by Source
Expenditure Trends
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Total Revenue by Source
General Tax Revenue
Sales Tax $ 21,405,967 $ 20,549,693 $ 18,203,985 $ 18,160,000 $ 18,500,000 Property Tax 16,568,026 17,400,120 17,824,886 18,480,000 18,930,000 Transient Lodging Tax 501,035 478,960 561,089 650,000 800,000 Franchise Fees 5,392,894 5,606,985 5,766,706 6,118,000 5,961,000 Other Taxes 941,149 1,900,825 2,981,982 2,046,522 2,021,522 Subtotal General Tax Revenue 44,809,071 45,936,583 45,338,648 45,454,522 46,212,522 Charges for Services 64,228,445 62,732,919 66,767,477 67,614,863 68,759,744 Intergovernmental 40,806,389 39,644,504 53,473,278 39,796,100 32,957,607 Fines and Forfeitures 516,752 424,756 442,334 455,308 475,375 Use of Money and Property 9,798,774 12,905,127 13,852,616 11,957,687 10,729,218 Cost Allocation Reimbursements 8,528,578 8,951,242 9,300,807 9,532,632 8,172,385 Other 10,266,908 12,856,821 11,266,757 9,669,013 9,616,804 Subtotal 178,954,917 183,451,952 200,441,917 184,480,125 176,923,655 Successor Agency 31,978,811 32,161,001 32,203,396 31,858,350 31,838,132 Internal Service Funds Charges 10,520,123 11,433,688 10,944,929 9,949,312 10,443,029 Transfers In 59,110,915 103,727,345 57,935,903 52,647,133 43,787,496 Total Revenue $280,564,766 330,773,986 $301,526,145 278,934,920 $262,992,312 -
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
General Tax Revenue
Charges for Services
Intergovernmental
Fines and Forfeitures
Use of Money and Property
Cost Allocation
Reimbursements
Other
Successor Agency
Internal Service Funds
Charges
Transfers In

Citywide Budget
Expenditure Summary by Department
Expenditure Trends
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Total Expenditures by Department
Police $ 35,114,795 $ 35,187,518 $ 37,365,707 $ 39,460,769 $ 43,714,277 Public Works 57,232,541 74,138,122 93,547,852 143,219,465 68,486,539 Community & Economic Developmt 17,615,454 15,996,536 15,874,537 18,958,304 18,080,274 Recreation 2,931,083 3,448,037 3,118,547 3,407,097 2,974,081 Community Services 55,357,952 57,040,139 59,043,426 57,035,153 59,769,072 City Council 149,812 149,837 149,299 165,339 240,523
City Attorney 340,443 407,084 403,824 529,804 493,646
City Manager 4,623,522 6,397,600 7,686,060 10,006,201 5,569,479 City Clerk 786,613 573,194 684,370 742,849 794,018
Human Resources 8,842,327 9,865,808 9,482,040 10,828,987 10,040,299 Finance 11,466,515 10,271,950 14,259,975 12,670,101 11,236,304 Nondepartmental 5,459,716 7,629,111 6,476,652 9,241,859 3,267,969 Subtotal before Transfers Out 199,920,773 221,104,936 248,092,289 306,265,928 224,666,481 Transfers Out 59,110,915 103,727,345 57,937,025 51,862,245 43,787,496 Total $259,031,688 324,832,281 $306,029,314 358,128,173 $268,453,977 -
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Police
Public Works
Community & Economic
Developmt
Recreation
Community Services
City Council
City Attorney
City Manager
City Clerk
Human Resources
Finance
Nondepartmental

Citywide Budget
Expenditure Summary by Category
Expenditure Trends
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Total Expenditures by Category
Salary & Benefits $ 65,130,543 $ 69,850,191 $ 73,645,401 $ 78,242,594 $ 81,176,533 Professional & Consulting Services 8,802,793 12,571,494 9,159,924 13,291,431 8,326,134 Materials, Supplies & Services 58,286,329 58,824,120 59,593,421 68,556,202 67,446,536 Capital Outlay 11,333,863 21,560,627 47,067,969 90,228,464 13,321,173 Cost Allocation 13,913,474 14,328,507 15,284,192 12,697,259 11,722,316 Debt Service 42,453,771 43,969,997 43,341,382 43,249,978 42,673,789 Subtotal before Transfers Out 199,920,773 221,104,936 248,092,289 306,265,928 224,666,481 Transfers Out 59,110,915 103,727,345 57,937,025 51,862,245 43,787,496 Total $259,031,688 324,832,281 $306,029,314 358,128,173 $268,453,977 -
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Salary & Benefits
Professional &
Consulting Services
Materials, Supplies &
Services
Capital Outlay
Cost Allocation
Debt Service

Citywide Budget
All Funds Summary
Changes in Changes in
Available Revenues/ Expenses/ Commitments/ Available Revenues/ Expenses/ Commitments/ Available Fund Balance Transfers In Transfers Out Reserves Fund Balance Transfers In Transfers Out Reserves Fund Balance FY 24/25 FY 25/26 FY 25/26 FY 25/26 FY 25/26 FY 26/27 FY 26/27 FY 26/27 FY 26/27 General Fund
001 GENERAL FUND 4,497,241 $ 67,661,779 $ 69,682,152 $ (937,407) $ 1,539,461 $ 66,670,127 $ 69,766,520 $ 1,560,728 $ 3,796 $ 120 CALIFORNIA THEATRE 143,413 375,000 495,303 - 23,110 377,000 508,213 - (108,103) 130 GENERAL PLAN UPDATE 579,239 - 357,378 - 221,861 58,000 75,000 - 204,861 140 EMERGENCY OPERATIONS CENTER 91,866 53,500 50,000 - 95,366 79,500 114,056 - 60,810 160 ECONOMIC DEVELOPMENT 9,421 1,282,225 1,291,646 - - - - - - 170 GOLF FUND (373,329) - - - (373,329) - - - (373,329) General Fund Total 4,947,851 69,372,504 71,876,479 (937,407) 1,506,469 67,184,627 70,463,789 1,560,728 (211,965) Special Revenue Funds
201 Gax Tax 365,668 2,163,312 1,200,000 - 1,328,980 2,215,171 2,225,000 - 1,319,151 202 Road Maintenance & Rehab (SB1) 674,446 2,010,907 225,460 - 2,459,893 2,148,878 1,900,000 - 2,708,771 204 Measure J Tax 1,010,827 5,233,346 2,663,453 - 3,580,720 1,171,522 1,523,891 - 3,228,351 205 Citywide Lighting & Landscaping (120,306) 5,584,648 5,882,388 - (418,046) 5,337,400 6,798,380 - (1,879,026) 206 Lighting & Landscape - Oak Hills 68,144 38,700 31,233 - 75,611 36,236 40,352 - 71,495 207 National Pollutant Discharge Elim. System 20,482 991,377 1,342,677 - (330,818) 1,063,000 1,385,949 - (653,767) 208 Southwest Pittsburg GHAD II 5,946,968 2,188,500 2,132,434 - 6,003,034 1,509,000 1,549,736 - 5,962,298 210 Solid Waste 1,196,482 1,123,557 1,390,820 - 929,219 1,170,897 1,352,910 - 747,206 211 Asset Forfeitures 63,791 - 13,724 - 50,067 - 40,000 - 10,067 213 Marina Vista Field Replacement 344,541 - 344,541 - - - - - - 214 Hillview Jr. High Athletic Field (Maintenance) 459,746 - 459,746 - - - - - - 215 Public Education & Government Fees 850,341 132,000 153,000 - 829,341 132,000 125,000 - 836,341 216 San Marco CFD #2004-01 101,167 1,631,700 1,647,630 - 85,237 1,728,000 1,727,600 - 85,637 217 Park Maintenance CFD #2007-1 723,231 213,000 142,586 - 793,645 244,000 128,569 - 909,076 218 Tuscany Meadows CFD #2021-1 30,012 45,800 5,000 - 70,812 79,200 5,400 - 144,612 219 Railroad Avenue BART CFD #2014 (3,301,791) 15,169 145,500 - (3,432,122) 15,000 145,500 - (3,562,622) 220 Project Amenities Management (CFD #2016-1) 44,994 102,949 69,400 - 78,543 188,000 74,575 - 191,968 221 Fire District CFD #2014 211,636 79,735 5,900 - 285,471 83,000 6,250 - 362,221 222 Vista Del Mar CFD #2005-2 20,668 469,000 471,218 - 18,450 492,000 493,150 - 17,300 223 Public Safety Service CFD #2005-1 363,100 1,479,000 1,501,713 - 340,387 1,593,500 1,593,550 - 340,337 232 HOME Housing Rehab. Loans 1,385 - - - 1,385 - - - 1,385 233 Community Development Block Grant 538,643 513,436 513,534 - 538,545 633,302 824,345 - 347,502 241 Housing Choice Vouchers 1,162,861 24,372,379 24,447,138 - 1,088,102 27,098,759 27,081,882 - 1,104,979 243 Neighborhood Stabilization Program 52,233 700 - - 52,933 - - - 52,933 245 CalHOME Program 315,275 9,000 153,000 - 171,275 1,500 155,000 - 17,775 248 Housing Successor Agency 6,296,252 258,000 494,465 - 6,059,787 223,000 524,884 - 5,757,903 255 CA Energy Conservation Program - - - - - - - - -
256 US EPA Grants 1,251,997 4,385,998 4,385,998 - 1,251,997 778,258 248,010 - 1,782,245 257 Marina Dredging/Infrastructure Improv. 257,164 9,000 - - 266,164 6,500 - - 272,664 258 Pittsburg Arts & Community Foundation 777,749 142,663 562,140 - 358,272 - 106,000 - 252,272 281 Local Enforcement Agency Grants (11,525) 16,032 4,507 - - 16,032 16,032 - - 291 Local Law Enforcement Block Grant 1 - - - 1 30,000 30,000 - 1 293 Supplemental Law Enforcement (495) 800,988 242,345 54,998 613,146 149,000 498,000 - 264,146 294 COPS Hiring Recovery - - - - - - - - -
295 Regional Freeway Security (49,532) 49,532 - - - - - - -

Citywide Budget
All Funds Summary
Changes in Changes in
Available Revenues/ Expenses/ Commitments/ Available Revenues/ Expenses/ Commitments/ Available Fund Balance Transfers In Transfers Out Reserves Fund Balance Transfers In Transfers Out Reserves Fund Balance FY 24/25 FY 25/26 FY 25/26 FY 25/26 FY 25/26 FY 26/27 FY 26/27 FY 26/27 FY 26/27 298 American Rescue Plan Act 3,014,888 1,879,056 4,893,944 - - - - - - 299 Miscellaneous Grants 423,118 266,323 266,323 - 423,118 225,000 225,000 - 423,118 Special Revenue Funds Total 23,104,161 56,205,807 55,791,817 54,998 23,573,149 48,368,155 50,824,965 - 21,116,339 Capital Projects Funds
301 Pittsburg Capital Improvement Projects 12,565,281 7,721,523 25,264,156 - (4,977,352) 1,785,500 3,797,400 - (6,989,252) 302 Kirker Creek Drainage Fee 397,100 10,000 - - 407,100 10,000 397,100 - 20,000 303 Local Traffic Mitigation Fee 4,729,846 345,575 131,100 - 4,944,321 945,000 73,996 - 5,815,325 304 Park Dedication Fee 1,512,219 205,500 1,602,434 - 115,285 - 5,000 - 110,285 305 Inclusionary Housing 42,450 1,200 - - 43,650 1,000 - - 44,650 306 Traffic Impact Fair Share 576,054 18,000 - - 594,054 18,000 - - 612,054 307 Regional Traffic Mitigation Fee 639,757 159,000 - - 798,757 159,000 - 957,757 308 Developer Deposits (353,528) 528,550 175,022 - - 500,000 500,000 - - 309 Capital Outlay Improvements (101,932) - 6,931 - (108,863) - - - (108,863) 311 Community Capital Improvement 417,983 917,567 1,335,550 - - - - - - 312 Bailey Road Maintenance 2,445,914 227,800 - - 2,673,714 170,000 - - 2,843,714 803 Capital Projects 110,005 75,513 185,518 - - - - - - Capital Projects Funds Total 22,981,149 10,210,228 28,700,711 - 4,490,666 3,588,500 4,773,496 - 3,305,670 Debt Service Funds
401 Pension Obligation Bonds 1,686,512 4,960,232 4,746,859 - 1,899,885 4,285,577 4,559,802 - 1,625,660 Enterprise Funds
501 Water 37,315,609 31,229,877 87,168,712 38,827,315 20,204,089 31,822,500 33,707,943 23,399 18,342,045 521 Sewer 6,532,186 5,398,304 3,979,939 (23,460) 7,927,091 5,472,400 5,300,980 (151,180) 7,947,331 540 Waterfront 756,457 807,000 1,292,940 (27,298) 243,219 959,000 1,169,296 (30,972) 1,951 550 Marina 812,839 2,077,766 2,667,283 631,123 854,445 2,192,700 2,524,492 (28,460) 494,192 580 Island Energy 2,755,811 8,946,856 10,291,314 (276,741) 1,134,612 10,150,500 10,610,524 (125,082) 549,506 590 Pittsburg Power Company 4,534,337 3,430,000 7,582,966 (147,375) 233,996 3,211,000 3,006,785 103,276 541,487 Enterprise Funds Total 52,707,239 51,889,803 112,983,154 38,983,563 30,597,451 53,808,100 56,320,020 (209,019) 27,876,512 Internal Service Funds
601 Information/Communication Systems 1,099,050 2,000,000 2,680,173 (218,779) 200,098 2,524,856 2,525,140 (75,240) 124,574 611 Fleet Maintenance 670,699 2,086,312 2,106,680 - 650,331 2,111,173 2,143,969 (403,153) 214,382 612 Building Maintenance 1,662,173 3,147,382 3,074,378 - 1,735,177 3,150,060 3,095,191 (557,908) 1,232,138 613 General Liability Insurance 1,335,683 2,934,905 2,569,997 - 1,700,591 2,568,000 2,649,000 62,313 1,681,904 631 Employee Fringe Benefits 195,571 3,375,042 3,312,800 - 257,813 3,075,000 3,175,000 (6,723) 151,090 632 Pension Trust 421 880,000 28,000 (672,000) 180,421 917,000 32,000 (900,000) 165,421 633 Other Post-Employment Benefits 794,935 3,023,000 3,553,296 - 264,639 2,807,000 2,839,000 - 232,639 Internal Service Funds Total 5,758,532 17,446,641 17,325,324 (890,779) 4,989,070 17,153,089 16,459,300 (1,880,711) 3,802,148

Citywide Budget
All Funds Summary
Changes in Changes in
Available Revenues/ Expenses/ Commitments/ Available Revenues/ Expenses/ Commitments/ Available Fund Balance Transfers In Transfers Out Reserves Fund Balance Transfers In Transfers Out Reserves Fund Balance FY 24/25 FY 25/26 FY 25/26 FY 25/26 FY 25/26 FY 26/27 FY 26/27 FY 26/27 FY 26/27 Custodial Funds
701 Century Plaza Auto Mall #2001-3 236,302 389,581 328,164 - 297,719 323,500 320,813 - 300,406 702 Bailey Estates 2006-1 13,086 1,400 - - 14,486 - - - 14,486 703 Vista Del Mar CFD 2005 832,426 782,078 716,719 - 897,785 771,000 726,244 - 942,541 704 San Marco CFD 2009-1 2,060,475 1,970,296 1,651,620 - 2,379,151 2,007,000 13,800 - 4,372,351 705 Re-Assessment District 2022-1 439,763 550,358 495,073 - 495,048 482,000 469,523 - 507,525 706 Other Agencies - Impact Fees 124,849 29,000 - - 153,849 20,000 - - 173,849 Custodial Funds Total 3,706,901 3,722,713 3,191,576 - 4,238,038 3,603,500 1,530,380 - 6,311,158 Private-Purpose Trust Fund
800 PITTSBURG SUCCESSOR AGENCY 1,728,218 65,126,992 63,512,253 - 3,342,957 65,000,764 63,522,225 - 4,821,496 Grand Total $ 116,620,563 $ 278,934,920 $ 358,128,173 $ 37,210,375 $ 74,637,685 $ 262,992,312 $ 268,453,977 $ (529,002) $ 68,647,018

Citywide Budget
Transfers
FY 24/25 FY 25/26 FY 26/27
Actual Projected Proposed
Transferred From (Sender) Transferred To (Receiver)
Fund No. Fund No. Fund Name
110 General Fund 140 Emergency Operations Center $ 50,000 $ 50,000 $ 76,000 110 General Fund 205 Citywide Lighting & Landscaping 2,160,000 2,302,000 2,020,941 110 General Fund 206 Lighting & Landscaping - Oak Hills 1,500 1,500 1,423 110 General Fund 501 Water 67,600 106,000 118,000
110 110 General Fund (Nondepartment) 830,000
110 110 General Fund (Police) 2,850,000 2,850,000 2,850,000 110 110 General Fund (Public Works) 1,250,000 - 1,250,000 110 110 General Fund (Economic Development) 450,000 450,000 470,000 110 110 General Fund (Recreation Youth & Seniors) 850,000 850,000 850,000 110 301 Pittsburg Capital Improvement Projects 439,461 - - 110 General Fund 301 Pittsburg Capital Improvement Projects 675,000 25,000 1,375,000 201 Gas Tax 110 General Fund (Public Works) 1,200,000 1,200,000 - 201 Gas Tax 204 Measure J 86,000 - -
201 Gas Tax 301 Pittsburg Capital Improvement Projects 1,281,089 - - 202 Road Maintenance & Rehabilitation (SB1) 301 Pittsburg Capital Improvement Projects 1,900,000 - - 204 Measure J 110 General Fund (Public Works) 605,000 605,000 - 204 Measure J 205 Citywide Lighting & Landscaping 105,000 105,000 - 208 GHAD SW 208 GHAD Administration 693,000 510,000 -
210 Solid Waste 207 NPDES 100,000 100,000 100,000
210 Solid Waste 256 US EPA Grants 100,000 - -
216 San Marco CFD #2004-01 110 General Fund (Police) 1,455,273 1,636,130 - 220 Project Amenities Mgmt (CFD #2016-1) 207 NPDES 115,000 63,000 63,000 222 Vista Del Mar CFD #2005-2 110 General Fund (Police) 425,413 469,018 - 223 Public Safety Service CFD #2005-1 110 General Fund (Police) 1,043,693 1,491,513 - 298 American Rescue Plan Act 110 General Fund 110,417 - - 298 American Rescue Plan Act 301 Pittsburg Capital Improvement Projects 53,079 - - 299 Miscellaneous Grants 110 General Fund (Police) - 125,000 - 301 Pittsburg Capital Improvement Projects 110 General Fund 1,613,011 - - 501 Water 110 General Fund (Public Works) 285,000 285,000 300,000 501 Water 301 Pittsburg Capital Improvement Projects 576,516 - - 501 Water 611 Fleet Maintenance 131,000 - -
521 Sewer 110 General Fund (Public Works) 60,000 60,000 60,000 521 Sewer 501 Water 1,166,635 750,000 750,000
540 Waterfront Operations Fund 256 US EPA Grants 50,000 - - 550 Marina Fund 301 Pittsburg Capital Improvement Projects 291,200 - - 590 Pittsburg Power Company 110 General Fund (Nondepartmental) - 410,000 410,000 590 Pittsburg Power Company 110 General Fund (Economic Development) 465,200 - 200,000 590 Pittsburg Power Company 301 Pittsburg Capital Improvement Projects - 4,000,000 - 590 Pittsburg Power Company 120 California Theatre 350,000 225,000 225,000 601 Information & Communication Systems 301 Pittsburg Capital Improvement Projects 200,000 - - 800 Successor Agency 800 Successor Agency (Admin) 444,500 425,000 400,000 800 Successor Agency 800 Successor Agency (Debt Service) 31,758,896 31,543,057 31,438,132 $55,458,483 $50,637,218 $43,787,496
General Fund (Measure M)
Fund Name
General Fund (Measure M)
General Fund (Measure M)
General Fund (Measure M)
General Fund (Measure M)
General Fund (Measure M)

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Financial Forecast

Long-Range Financial Forecast
General Fund
In 2004, the City Council established a Budget Stabilization Fund (BSF) to assist with balancing the City’s Funds, but primarily the City’s General Fund, in the event revenues declined or the City experienced unexpected and/or uncontrollable cost escalation due to changes in the economy.

When the BSF was established, the City Council ensured funding by requiring one-time General Fund monies be deposited into the Fund. Again, in 2012 and 2017, the City Council made modifications affecting the BSF by implementing and updating the Fiscal Sustainability Ordinance (FSO). These requirements ensure that the City’s General, Internal Service and Enterprise Funds be structurally balanced by maintaining a 30% minimum reserve. The BSF must also maintain a minimum of $2 million or five percent of the General Fund’s operating expenditures, whichever is greater. To accomplish this, the City diligently reviews the fiscal health of the Funds.

The 20-year Forecast has been an important strategic planning tool for the City Council and Management in developing current fiscal year budget, while establishing longer-range forecasts that incorporate anticipated fluctuations in revenues and expenditures over the next 20 years. It provides a “big picture” view of General Fund revenues and expenditures to assist in evaluating the impact of policy choices made today on the long-term fiscal health of the City. By identifying developing trends and potential issues that may arise in the future, it will help ensure long-term stability for the organization by giving policymakers improved information with which to craft prudent and timely budget solutions.

The City Council and staff are aware of the continuing need to balance providing services with controlling costs and will continue to utilize this forecast model to address the City’s financial sustainability. The accompanying 20-year forecast utilizes the latest information from both external experts and staff to project revenue and expenditure impacts on the General Fund.

Major assumptions used to develop long-range forecast are as follows:
 Sales and Use Tax are projected by an outside sales tax consultant;  Increase in Housing, Commercial and Industrial revenues starting in FY 2026-27;  Measure M local Sales Tax revenues will expire in June 2035;  Property Taxes are projected by an outside property tax consultant;  Successor Agency pass-through will end in FY 2029-30 offset by additional property taxes in FY 2030-31;
 New hotel, resulting in increased TOT income starting in FY 2027-28.  A 4% cost of living adjustment for sworn and non-sworn position wages  Pension costs are projected by CalPERS
 Healthcare and other benefits costs are projected to grow at 5.5%  Contractual services are projected to escalate at 4%
 The City’s Lighting & Landscaping Assessment District is subsidized by the General Fund in the amount of $2.0 million
 Vacancy savings are estimated at $1.5 million or 3% of salaries and benefits

City of Pittsburg Projected
Proposed
Budget
20-Year General Fund Forecast FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Annual Revenues:

Taxes - Property, Sales, TOT, Franchise & Motor Vehicle $44,283,000 $45,041,000 $47,135,805 $48,425,907 $53,470,204 $56,263,811 $57,463,070 $59,004,831 Fees, Intergovernmental, Permits, Fines and Service Charges 8,066,313 9,917,511 8,720,761 8,812,452 8,905,482 8,999,878 9,095,670 9,192,884 Transfers In from Other City Funds 6,282,771 970,000 970,000 970,000 970,000 970,000 970,000 970,000 Other Revenues 5,329,695 4,491,616 4,531,564 4,571,886 4,612,586 4,653,669 4,695,137 4,736,994 Total Annual Revenues: $63,961,779 $60,420,127 $61,358,130 $62,780,245 $67,958,272 $70,887,358 $72,223,876 $73,904,709 Potential New or Short Term Revenues:

One Time Monies $0 $0 $0 $0 $0 $0 $0 $0
City Property Lease Revenue 0 0 237,748 242,569 257,031 257,031 257,031 257,031 TOT from New Development 0 0 628,256 640,821 653,638 666,711 680,045 693,646 Commercial and Industrial Development 0 0 12,750 1,032,750 1,032,750 1,032,750 3,327,750 3,327,750 Housing Development 0 0 267,240 400,860 614,805 1,064,393 1,554,781 1,911,550 Total Potential New or Short Term Revenues: $0 $0 $1,145,994 $2,317,000 $2,558,224 $3,020,885 $5,819,608 $6,189,977 Total Revenues: $63,961,779 $60,420,127 $62,504,124 $65,097,245 $70,516,497 $73,908,243 $78,043,484 $80,094,686 Annual Expenses:

Salaries $24,983,589 $27,790,649 $29,093,338 $30,450,810 $31,865,293 $33,339,106 $34,874,660 $36,474,464 Vacancy Savings 0 (1,550,000) (1,550,000) (1,550,000) (1,550,000) (1,550,000) (1,550,000) (1,550,000) CalPERS 10,704,502 11,970,464 13,266,706 14,018,539 14,148,863 14,253,766 14,323,451 14,285,303 Section 115 Trust 256,645 328,490 328,490 328,490 328,490 328,490 328,490 328,490 Benefits & Insurance 12,399,286 13,355,787 14,328,368 15,089,415 15,894,406 16,745,963 17,646,865 18,600,066 Contractual and Professional Services 12,206,624 12,286,555 12,612,702 13,102,170 13,761,540 14,297,661 14,855,662 15,436,479 Transfers Out and Other Costs 4,981,507 6,888,575 5,752,196 5,840,881 5,931,294 6,023,431 6,117,468 6,216,111 Cost Allocation Plan 0 (7,554,000) (7,780,620) (8,014,039) (8,254,460) (8,502,094) (8,757,156) (9,019,871) Pavement Maintenance 0 0 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 One Time Expense 0 0 0 0 0 0 0 0
Total Annual Expenses: $65,532,152 $63,516,520 $67,301,182 $70,516,267 $73,375,427 $76,186,323 $79,089,440 $82,021,043 Potential New or Short Term Expenses:

New Expenses Not Yet Identified $0 $0 $0 $0 $0 $0 $0 $0 [Placeholder] 0 0 0 0 0 0 0 0
Total Potential New or Short Term Expenses: $0 $0 $0 $0 $0 $0 $0 $0 Total Expenses: $65,532,152 $63,516,520 $67,301,182 $70,516,267 $73,375,427 $76,186,323 $79,089,440 $82,021,043 Use or Surplus of General Fund Reserves: ($1,570,373) ($3,096,393) ($4,797,058) ($5,419,022) ($2,858,930) ($2,278,080) ($1,045,956) ($1,926,357) General Fund Reserve:

Total General Fund Reserve + BSF $22,985,086 $19,900,832 $15,103,774 $9,684,752 $6,825,821 $4,547,741 $3,501,785 $1,575,428 Total General Fund Reserve Held In Property 7,797,116 8,213,133 8,443,923 8,687,108 8,928,609 9,174,146 9,449,370 9,732,851 Total General Fund Reserve: $30,782,202 $28,113,965 $23,547,696 $18,371,859 $15,754,430 $13,721,887 $12,951,155 $11,308,279 Compliance with Fiscal Sustainability Ordinance Yes Yes Yes No No No No No

City of Pittsburg
20-Year General Fund Forecast
Annual Revenues:

Taxes - Property, Sales, TOT, Franchise & Motor Vehicle Fees, Intergovernmental, Permits, Fines and Service Charges Transfers In from Other City Funds
Other Revenues
Total Annual Revenues:

Potential New or Short Term Revenues:

One Time Monies
City Property Lease Revenue
TOT from New Development
Commercial and Industrial Development
Housing Development
Total Potential New or Short Term Revenues:

Total Revenues:

Annual Expenses:

Salaries
Vacancy Savings
CalPERS
Section 115 Trust
Benefits & Insurance
Contractual and Professional Services
Transfers Out and Other Costs
Cost Allocation Plan
Pavement Maintenance
One Time Expense
Total Annual Expenses:

Potential New or Short Term Expenses:

New Expenses Not Yet Identified
[Placeholder]
Total Potential New or Short Term Expenses:

Total Expenses:

Use or Surplus of General Fund Reserves:

General Fund Reserve:

Total General Fund Reserve + BSF
Total General Fund Reserve Held In Property
Total General Fund Reserve:

Compliance with Fiscal Sustainability Ordinance
FY 2033-34 FY 2034-35 FY 2035-36 FY 2036-37 FY 2037-38 FY 2038-39 FY 2039-40 FY 2040-41 $60,589,364 $62,256,175 $56,199,121 $59,868,376 $61,439,437 $63,053,073 $64,710,466 $66,412,833 9,291,552 9,391,704 9,493,370 9,596,583 9,701,376 9,807,783 9,915,838 10,025,576 970,000 970,000 970,000 970,000 970,000 970,000 970,000 970,000 4,779,244 4,821,892 4,864,940 4,908,393 4,952,254 4,996,528 5,041,218 5,086,329 $75,630,160 $77,439,771 $71,527,430 $75,343,352 $77,063,067 $78,827,384 $80,637,522 $82,494,738 $0 $0 $0 $0 $0 $0 $0 $0
261,216 273,768 273,768 273,768 273,768 277,172 287,383 287,383 707,519 721,669 736,102 750,824 765,841 781,158 796,781 812,716 4,347,750 4,347,750 4,347,750 5,367,750 5,367,750 5,367,750 5,367,750 5,367,750 2,187,993 2,358,611 2,529,229 2,659,047 2,788,865 2,918,684 3,048,502 3,178,320 $7,504,477 $7,701,798 $7,886,849 $9,051,390 $9,196,224 $9,344,763 $9,500,416 $9,646,170 $83,134,637 $85,141,568 $79,414,280 $84,394,741 $86,259,292 $88,172,147 $90,137,937 $92,140,907 $38,141,128 $39,877,366 $41,686,002 $43,569,972 $45,532,333 $47,576,263 $49,705,066 $51,922,182 (1,550,000) (1,550,000) (1,550,000) (1,550,000) (1,550,000) (1,550,000) (1,550,000) (1,550,000) 14,290,963 14,217,929 14,038,056 10,729,852 9,499,420 9,232,394 9,012,937 8,904,495 328,490 328,490 328,490 328,490 328,490 328,490 328,490 328,490 19,608,698 20,676,090 21,805,771 23,001,495 23,776,581 25,116,582 26,535,331 28,000,910 16,041,092 16,670,524 17,325,844 18,008,169 18,718,669 19,458,565 20,229,133 21,031,709 6,317,170 6,420,707 6,438,463 6,544,497 6,653,126 6,764,414 6,878,430 6,995,244 (9,290,467) (9,569,181) (9,856,257) (10,151,944) (10,456,503) (10,770,198) (11,093,304) (11,426,103) 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 0 0 0 0 0 0 0 0
$85,137,076 $88,321,925 $91,466,369 $91,730,532 $93,752,116 $97,406,509 $101,296,083 $105,456,928 $0 $0 $0 $0 $0 $0 $0 $0
0 0 0 0 0 0 0 0
$0 $0 $0 $0 $0 $0 $0 $0
$85,137,076 $88,321,925 $91,466,369 $91,730,532 $93,752,116 $97,406,509 $101,296,083 $105,456,928 ($2,002,439) ($3,180,357) ($12,052,089) ($7,335,790) ($7,492,824) ($9,234,363) ($11,158,145) ($13,316,020) ($427,011) ($4,307,368) ($16,359,457) ($23,695,247) ($31,188,072) ($40,422,434) ($51,580,580) ($64,896,600) 10,024,837 10,325,582 10,635,349 10,954,410 11,283,042 11,621,533 11,970,179 12,329,285 $9,597,826 $6,018,214 ($5,724,108) ($12,740,838) ($19,905,029) ($28,800,901) ($39,610,400) ($52,567,315) No No No No No No No No

City of Pittsburg
20-Year General Fund Forecast
Annual Revenues:

Taxes - Property, Sales, TOT, Franchise & Motor Vehicle Fees, Intergovernmental, Permits, Fines and Service Charges Transfers In from Other City Funds
Other Revenues
Total Annual Revenues:

Potential New or Short Term Revenues:

One Time Monies
City Property Lease Revenue
TOT from New Development
Commercial and Industrial Development
Housing Development
Total Potential New or Short Term Revenues:

Total Revenues:

Annual Expenses:

Salaries
Vacancy Savings
CalPERS
Section 115 Trust
Benefits & Insurance
Contractual and Professional Services
Transfers Out and Other Costs
Cost Allocation Plan
Pavement Maintenance
One Time Expense
Total Annual Expenses:

Potential New or Short Term Expenses:

New Expenses Not Yet Identified
[Placeholder]
Total Potential New or Short Term Expenses:

Total Expenses:

Use or Surplus of General Fund Reserves:

General Fund Reserve:

Total General Fund Reserve + BSF
Total General Fund Reserve Held In Property
Total General Fund Reserve:

Compliance with Fiscal Sustainability Ordinance
FY 2041-42 FY 2042-43 FY 2043-44 FY 2044-45 FY 2045-46 FY 2046-47 $68,161,425 $69,957,528 $71,802,465 $73,697,596 $75,644,321 $77,644,077 10,137,035 10,250,250 10,365,262 10,482,109 10,600,832 10,721,472 970,000 970,000 970,000 970,000 970,000 970,000
5,131,864 5,177,828 5,224,225 5,271,059 5,318,334 5,366,055 $84,400,323 $86,355,606 $88,361,952 $90,420,764 $92,533,487 $94,701,605 $0 $0 $0 $0 $0 $0
287,383 287,383 287,383 287,383 287,383 287,383
828,971 845,550 862,461 879,710 897,305 915,251
5,367,750 5,367,750 5,367,750 5,367,750 5,367,750 5,367,750 3,178,320 3,178,320 3,178,320 3,178,320 3,178,320 3,178,320 $9,662,424 $9,679,003 $9,695,914 $9,713,164 $9,730,758 $9,748,704 $94,062,747 $96,034,610 $98,057,866 $100,133,928 $102,264,245 $104,450,309 $54,231,187 $56,635,803 $59,139,898 $61,747,498 $64,462,790 $67,290,129 (1,550,000) (1,550,000) (1,550,000) (1,550,000) (1,550,000) (1,550,000) 8,086,857 7,706,349 9,751,530 5,362,009 4,885,066 5,074,682 328,490 328,490 328,490 328,490 328,490 328,490
29,591,767 31,276,600 33,061,131 34,951,443 36,953,999 39,075,669 21,867,689 22,738,534 23,645,769 24,590,993 25,575,877 26,602,167 7,114,928 7,237,554 7,363,200 7,491,942 7,623,860 7,759,035 (11,768,886) (12,121,952) (12,485,611) (12,860,179) (13,245,985) (13,643,364) 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 0 0 0 0 0 0
$109,152,032 $113,501,377 $120,504,407 $121,312,195 $126,284,096 $132,186,808 $0 $0 $0 $0 $0 $0
0 0 0 0 0 0
$0 $0 $0 $0 $0 $0
$109,152,032 $113,501,377 $120,504,407 $121,312,195 $126,284,096 $132,186,808 ($15,089,285) ($17,466,767) ($22,446,540) ($21,178,267) ($24,019,851) ($27,736,500) ($79,985,885) ($97,452,652) ($119,899,192) ($141,077,459) ($165,097,310) ($192,833,810) 12,699,163 13,080,138 13,472,542 13,876,719 14,293,020 14,721,811 ($67,286,721) ($84,372,513) ($106,426,649) ($127,200,740) ($150,804,290) ($178,111,999) No No No No No No

Fund Budgets

FY 2026-27 Annual Budget
Fund Listing
General Fund
Fund Number Fund Name Responsible Department
110 General Fund Various
120 California Theatre Community Services
130 General Plan Update Community & Economic Development 140 Emergency Operations Center City Manager's Office
160 Economic Development Community & Economic Development 170 Golf Course Community & Economic Development
Special Revenue Funds
Fund Number Fund Name Responsible Department
201 Gas Tax Fund Public Works
202 Road Maintenance & Rehabilitation (SB1) Public Works 204 Measure J Tax Public Works
205 Citywide Lighting & Landscaping Public Works
206 Lighting & Landscape - Oak Hills Public Works
207 National Pollutant Discharge Elim. System Public Works 208 Southwest Pittsburg GHAD II Public Works
210 Solid Waste City Manager's Office
211 Asset Forfeitures Police
213 Marina Vista Field Replacement Public Works
214 Hillview Jr. High Athletic Field (Maint.) Public Works 215 Public Education & Government Fees City Clerk
216 San Marco CFD #2004-01 Police
217 Park Maintenance CFD #2007-1 Public Works
218 Tuscany Meadows CFD #2021-1 Public Works
219 Railroad Avenue BART CFD #2014 Finance
220 Project Amenities Mgmt (CFD #2016-1) Public Works
221 Fire District CFD #2017-1 Finance
222 Vista Del Mar CFD #2005-2 Police
223 Public Safety Service CFD #2005-1 Police
232 HOME Housing Rehab Loans Community Services
233 Community Development Block Grant Community Services 241 Housing Choice Vouchers Community Services
243 Neighborhood Stabilization Program Community Services 245 CalHOME Program Community Services
248 Housing Successor Agency Community Services
255 CA Energy Conservation Program Public Works
256 US EPA Grants City Manager's Office
The General Fund accounts for all general revenues of the City, not specifically levied or collected by other City funds, and related expenditures.

These funds are used to account for the proceeds of special revenue sources that are legally restricted to expenditures for specified purposes.

FY 2026-27 Annual Budget
Fund Listing
257 Marina Dredging/Infrastructure Improv. Public Works 258 Pittsburg Arts & Community Foundation Recreation
281 Local Enforcement Agency Grants City Manager's Office 291 Local Law Enforcement Block Grant Police
293 Supplemental Law Enforcement Police
294 COPS Hiring Recovery Police
295 Regional Freeway Security Police
298 American Rescue Plan Act City Manager's Office
299 Miscellaneous Grants Various
Capital Projects Funds
Fund Number Fund Name Responsible Department
301 Pittsburg Capital Improvement Projects Public Works 302 Kirker Creek Drainage Fee Public Works
303 Local Traffic Mitigation Fee Public Works
304 Park Dedication Fee Public Works
305 Inclusionary Housing Community & Economic Development 306 Traffic Impact Fair Share Public Works
307 Regional Traffic Mitigation Fee Public Works
308 Developer Deposits Community & Economic Development 309 Capital Outlay Improvements Public Works
311 Community Capital Improvement Public Works
312 Bailey Road Maintenance Public Works
803 Capital Projects Public Works
Debt Service Funds
Fund Number Fund Name Responsible Department
401 Pension Obligations Finance
Enterprise Funds
Fund Number Fund Name Responsible Department
501 Water Fund Public Works
521 Sewer Fund Public Works
These funds are used to account for the construction or acquisition of fixed assets, such as buildings, equipment and roads. Depending on its use, a fixed asset may instead be financed by a special revenue fund or a proprietary fund. A capital project fund exists only until completion of the project.

These funds are used for services provided to the public on an user charge basis, similar to the operation of a commercial enterprise.

These funds are used to account for money that will be used to pay the interest and principal of governmental long-term debts. The debts of special assessment and proprietary funds are serviced within those funds, rather than by a separate debt service fund.

FY 2026-27 Annual Budget
Fund Listing
540 Waterfront Operations Fund City Manager's Office
550 Marina Fund Public Works
580 Island Energy Community & Economic Development
590 Pittsburg Power Company Community & Economic Development Internal Service Funds
Fund Number Fund Name Responsible Department
601 Information & Communication Systems City Manager's Office 611 Fleet Maintenance Public Works
612 Building Maintenance Public Works
613 General Liability Insurance Finance & Human Resources 631 Employee Fringe Benefits Finance & Human Resources
632 Pension Trust Finance
633 Other Post-Employment Benefits Finance & Human Resources Custodial and Private-Purpose Trust Funds
Fund Number Fund Name Responsible Department
701 Century Plaza Auto Mall #2001-3 Finance
702 Bailey Estates 2006-1 Finance
703 Vista Del Mar CFD 2005 Finance
704 San Marco CFD 2009-1 Finance
705 Re-Assessment District 2022-1 Finance
706 Other Agencies - Impact Fees Public Works
800 Successor Agency Community Services
These funds are used to account for assets held in trust by the City for the benefit of individuals or other entities.

Financial Statements may further distinguish fiduciary funds as either trust or agency funds; a trust fund generally exists for a longer period of time than an agency fund.

These funds are used for operations serving other funds or departments within a government on a cost-reimbursement basis.

General Fund
Budget Summary - Fund 110
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 3,231,611 $ 4,497,241 $ 1,539,461 Revenues
PropertyTax/MVLF/RPTTF $ 16,568,026 $ 17,400,120 17,824,886 18,480,000 18,930,000 Sales Tax/Local TUT 20,955,967 20,549,693 18,203,985 18,160,000 18,500,000 Franchise Fee 5,392,894 5,606,985 5,766,706 6,118,000 5,961,000 Other Taxes 1,520,333 1,304,365 1,450,832 1,641,570 1,773,000 Investment Income 616,485 601,680 1,228,810 850,000 686,740 Other Revenue 691,993 567,332 738,889 724,471 713,800
Program Revenues 9,476,497 8,859,660 10,536,141 9,147,512 11,066,995 55,222,195 54,889,835 55,750,249 55,121,553 57,631,535
Cost Allocation Reimbursements 1,851,401 2,037,225 2,468,969 2,557,455 1,818,592 Transfers In 5,642,788 17,714,327 12,647,390 9,982,771 7,220,000 62,716,384 74,641,387 70,866,608 67,661,779 66,670,127
Expenditures
City Council 149,812 149,837 149,299 165,339 240,523
City Attorney 340,443 407,084 403,824 529,804 493,646
City Manager's Office 161,129 149,875 143,981 150,288 568,186 City Clerk 608,087 444,641 548,016 479,621 565,108
Human Resources 1,271,626 1,413,201 1,297,264 1,364,894 1,345,299 Finance 1,792,167 1,673,829 1,782,997 2,181,981 2,313,845 Community & Economic Development 3,930,471 4,144,709 4,430,771 4,828,251 4,953,711 Police 34,966,747 34,831,364 36,950,345 39,066,543 39,101,577 Recreation 2,318,079 2,738,279 2,638,357 2,827,889 2,843,081 Public Works 6,764,092 7,033,226 6,626,670 6,782,278 4,832,717 Non-Departmental 4,857,030 6,610,183 3,738,253 4,344,030 2,667,463 57,159,683 59,596,228 58,709,777 62,720,918 59,925,156
Transfers Out 12,279,349 19,203,427 10,891,201 6,961,234 9,841,364 69,439,032 78,799,655 69,600,978 69,682,152 69,766,520
Changes in restricted reserves (937,407) 1,560,728
Net Annual Activity $ (6,722,648) (4,158,268) 1,265,630 (2,957,780) (1,535,665) Fund Balance
Ending Available Fund Balance 3,231,611 $ 4,497,241 $ 1,539,461 $ 3,796 Reserves: 8% 2%
Budget Stabilization 2,445,285 1,223,285
Operations (30%) 17,878,868 17,977,547
Youth Reserve (Measure M) 200,000 -
Measure M (FY 2028 Assignment) - 700,000
Other 4,352,896 4,352,896
Total $ 28,108,660 $ 24,257,524
The General Fund is the primary revenue source and operating fund for most services the City offers. These include public safety, street maintenance, parks, recreation, community services, etc. This fund accounts for all financial resources except those to be accounted for in another fund.

General Fund
Revenue Summary
Chart Data
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Property Taxes
Secured/Unsecured $ 6,219,862 $ 6,385,316 $ 6,469,029 $ 6,854,000 $ 7,145,000 Residual Tax Increment (RPTTF) 3,835,329 4,120,540 4,206,037 4,260,000 4,200,000 In Lieu MVLF 6,512,835 6,894,263 7,149,820 7,366,000 7,585,000 16,568,026 17,400,119 17,824,886 18,480,000 18,930,000
Other Taxes
Sales Tax (1% Bradley-Burns) 14,959,723 14,485,888 11,628,534 12,060,000 12,400,000 Transactions and Use Tax (1/2% Local) 5,996,244 6,063,805 6,575,451 6,100,000 6,100,000 Transient Occupancy Tax 501,035 478,960 561,089 650,000 800,000 Business License 699,501 525,985 599,225 600,000 650,000 Real Property Transfer Tax 319,798 299,420 290,518 391,570 323,000 Franchise Fees 5,392,894 5,606,985 5,766,706 6,118,000 5,961,000 Investment Income 616,485 601,680 1,228,810 850,000 686,740 Misc 691,992 567,333 738,889 724,471 713,800
29,177,672 28,630,056 27,389,222 27,494,041 27,634,540
Interfund Charges
Cost Allocation 1,851,401 2,037,225 2,468,969 2,557,455 1,818,592 Transfers In 5,642,788 17,714,327 12,647,390 9,982,771 7,220,000 7,494,189 19,751,552 15,116,359 12,540,226 9,038,592
Program Revenues
Police 3,044,334 2,692,941 2,486,122 2,571,065 2,660,509 Public Works 3,156,426 3,233,544 5,143,503 3,419,925 5,034,811 Community & Economic Development 2,778,441 2,450,226 2,483,821 2,733,575 2,856,375 Recreation 348,097 394,128 381,579 401,400 412,500
Administration 149,199 88,821 41,116 21,547 102,800
9,476,497 8,859,660 10,536,141 9,147,512 11,066,995
Total $ 62,716,384 $ 74,641,387 $ 70,866,608 $ 67,661,779 $ 66,670,127 - - - - -
Administration Detail
City Attorney $ 2,705 $ - $ - $ - $ -
City Manager 445 - 2,859 - -
Finance 146,049 20,965 22,911 20,125 52,800
Human Resources - 67,856 15,346 1,422 50,000
$ 149,199 $ 88,821 $ 41,116 $ 21,547 $ 102,800
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Property Taxes
Other Taxes
Interfund Charges
Program Revenues

General Fund
Expenditure Summary
Chart Data
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Expenditures by Category
Salary & Benefits 37,611,136 $ 40,395,835 $ 42,431,684 $ 45,386,305 $ 47,719,555 $ Professional & Consulting Services 2,855,921 2,333,243 1,715,261 2,627,740 2,005,000 Materials, Supplies & Services 7,745,341 7,928,875 6,869,044 7,715,662 8,675,633 Capital Outlay 881,274 356,319 877,159 420,000 900,000
Cost Allocation 8,059,091 8,571,410 6,804,734 6,571,211 544,968 Debt Service 6,920 10,546 11,895 - 80,000
Transfers Out 12,279,349 19,203,427 10,891,201 6,961,234 9,841,364 Total Expenditures $ 69,439,032 $ 78,799,655 $ 69,600,978 $ 69,682,152 $ 69,766,520 Expenditures by Department
City Council 149,812 $ 149,837 $ 149,299 $ 165,339 $ 240,523 $ City Attorney 340,443 407,084 403,824 529,804 493,646
City Manager's Office 161,129 149,875 143,981 150,288 568,186 City Clerk 608,087 444,641 548,016 479,621 565,108
Human Resources 1,271,626 1,413,201 1,297,264 1,364,894 1,345,299 Finance 1,792,167 1,673,829 1,782,997 2,181,981 2,313,845 Community and Economic Development 3,930,471 4,144,709 4,430,771 4,828,251 4,953,711 Police 34,966,747 34,831,364 36,950,345 39,066,543 39,101,577 Recreation 2,318,079 2,738,279 2,638,357 2,827,889 2,843,081 Public Works 6,764,092 7,033,226 6,626,670 6,782,278 4,832,717 Non-Departmental 4,857,030 6,610,183 3,738,253 4,344,030 2,667,463 Transfers Out 12,279,349 19,203,427 10,891,201 6,961,234 9,841,364 $ 69,439,032 $ 78,799,655 $ 69,600,978 $ 69,682,152 $ 69,766,520 - - - - -
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
City Council
City Attorney
City Manager's Office
City Clerk
Human Resources
Finance
Community and
Economic Development
Police
Recreation
Public Works
Non-Departmental
Transfers Out

California Theatre
Budget Summary - Fund 120
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 105,367 $ 143,413 $ 23,110 Revenues
Theatre/Box Office Revenue $ - $ 159,340 262,685 150,000 150,000 Investment Income/(Loss) 1,821 1,846 3,151 - 2,000
Other Revenue 179,747 3,924 - - -
181,568 165,110 265,836 150,000 152,000
Transfers In 150,000 450,000 350,000 225,000 225,000
331,568 615,110 615,836 375,000 377,000
Expenditures
Salary & Benefits 5,266 2,199 13,222 - 3,015
Professional & Consulting Services 19,955 379,870 350,000 350,000 350,000 Materials, Supplies & Services 7,646 142,546 91,472 55,075 60,000 Capital Outlay 62,254 - - - -
Cost Allocation 99,269 150,081 123,096 90,228 95,198
Debt Service - - - - -
194,390 674,696 577,790 495,303 508,213
Transfers Out - - - - -
194,390 674,696 577,790 495,303 508,213
Changes in restricted reserves
Net Annual Activity $ 137,178 (59,586) 38,046 (120,303) (131,213) Fund Balance
Ending Available Fund Balance 105,367 $ 143,413 $ 23,110 $ (108,103) Reserves -
Total $ 105,367
This fund accounts for activities of the California Theatre originally opened in 1920. The California Theatre hosts a wide range of events and performers.

General Plan Update
Budget Summary - Fund 130
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 670,477 $ 579,239 $ 221,861 Revenues
Charges for Services $ - $ - - - 50,000
Investment Income/(Loss) 10,715 27,217 24,265 - 8,000
Other Revenue - - - - -
10,715 27,217 24,265 - 58,000
Transfers In 160,000 160,000 - - -
170,715 187,217 24,265 - 58,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - 146,502 115,503 357,378 75,000 Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- 146,502 115,503 357,378 75,000
Transfers Out - - - - -
- 146,502 115,503 357,378 75,000
Changes in restricted reserves
Net Annual Activity $ 170,715 40,715 (91,238) (357,378) (17,000) Fund Balance
Ending Available Fund Balance 670,477 $ 579,239 $ 221,861 $ 204,861 Reserves -
Total $ 670,477
This fund accounts for expenditures realted to updating the City's General Plan and the Environmental Impact Report. The General Plan Update fee is collected at the same time other building permit fees are collected.

Emergency Operations Center
Budget Summary - Fund 140
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 91,964 $ 91,866 $ 95,366 Revenues
Investment Income/(Loss) $ 1,567 $ 3,478 3,475 3,500 3,500 Other Revenue - - - - -
1,567 3,478 3,475 3,500 3,500
Transfers In 82,000 67,000 50,000 50,000 76,000
83,567 70,478 53,475 53,500 79,500
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services 53,353 35,710 30,933 35,000 60,000 Materials, Supplies & Services 141 1,227 22,640 15,000 45,000 Capital Outlay - 8,228 - - -
Cost Allocation - - - - 9,056
Debt Service - - - - -
53,494 45,165 53,573 50,000 114,056
Transfers Out 20,000 20,000 - - -
73,494 65,165 53,573 50,000 114,056
Changes in restricted reserves
Net Annual Activity $ 10,073 5,313 (98) 3,500 (34,556)
Fund Balance
Ending Available Fund Balance 91,964 $ 91,866 $ 95,366 $ 60,810 Reserves -
Total $ 91,964
This fund accounts for activities related to the City's Emergency Operations Center. EOC facilities are established by an agency or jurisdiction to coordinate the overall agency or jurisdictional response and support to an emergency.

Economic Development
Budget Summary - Fund 160
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 808,130 $ 9,421 $ -
Revenues
BID Fees $ 139,698 $ 101,776 107,012 110,000 -
Investment Income/(Loss) 30,205 27,982 18,730 14,000 -
Other Revenue 516,055 67,042 109,325 62,491 -
685,958 196,800 235,067 186,491 -
Transfers In 1,050,000 450,000 450,000 1,095,734 -
1,735,958 646,800 685,067 1,282,225 -
Expenditures
Salary & Benefits 481,543 650,475 712,693 723,136 -
Professional & Consulting Services 131,068 390,590 359,020 253,748 - Materials, Supplies & Services 46,416 167,251 201,380 171,250 - Capital Outlay 1,639 - - - -
Cost Allocation 75,702 78,298 77,842 61,827 -
Debt Service - - 79,556 80,000 -
736,368 1,286,614 1,430,491 1,289,961 -
Transfers Out 901,685 1,809,747 53,285 1,685 -
1,638,053 3,096,361 1,483,776 1,291,646 -
Changes in restricted reserves
Net Annual Activity $ 97,905 (2,449,561) (798,709) (9,421) - Fund Balance
Ending Available Fund Balance 808,130 $ 9,421 $ - $ -
Reserves -
Total $ 808,130
This fund accounts for the activities of Economic Development division, which includes implementation of the City's economic development strategic plan and fostering strong partnerships with local business and non-profit organizations.

Golf Course
Budget Summary - Fund 170
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ (374,963) $ (373,329) $ (373,329) Revenues
Investment Income/(Loss) $ - $ - 34 - -
Other Revenue - - - - -
- - 34 - -
Transfers In - 1,600 1,600 - -
- 1,600 1,634 - -
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 808 - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
808 - - - -
Transfers Out - - - - -
808 - - - -
Changes in restricted reserves
Net Annual Activity $ (808) 1,600 1,634 - -
Fund Balance
Ending Available Fund Balance (374,963) $ (373,329) $ (373,329) $ (373,329) Reserves -
Total $ (374,963)
This fund accounts for the operations of the City Golf Course. The facility closed March 2018.

Gas Tax
Budget Summary - Fund 201
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 1,275,689 $ 365,668 $ 1,328,980 Revenues
Gas Tax Revenue $ 1,927,022 $ 2,084,159 1,935,737 2,163,312 2,215,171 Investment Income/(Loss) 22,171 66,046 23,035 - -
Other Revenue (47,029) (1) - - -
1,902,164 2,150,204 1,958,772 2,163,312 2,215,171
Transfers In 260,000 1,800,000 - - -
2,162,164 3,950,204 1,958,772 2,163,312 2,215,171
Expenditures
Salary & Benefits 38,952 39,089 3,286 - -
Professional & Consulting Services 14,700 15,624 - - -
Materials, Supplies & Services - - - - -
Capital Outlay 20,999 1,726,904 297,354 - 925,000
Cost Allocation 27,557 11,829 1,064 - 1,300,000
Debt Service - - - - -
102,208 1,793,446 301,704 - 2,225,000
Transfers Out 1,300,000 2,571,944 2,567,089 1,200,000 - 1,402,208 4,365,390 2,868,793 1,200,000 2,225,000
Changes in restricted reserves
Net Annual Activity $ 759,956 (415,186) (910,021) 963,312 (9,829) Fund Balance
Ending Available Fund Balance 1,275,689 $ 365,668 $ 1,328,980 $ 1,319,151 Reserves
Total $ 1,275,689
This fund accounts for receipts and expenditures of funds apportioned to the City under the State Streets and Highways Code Sections 2105, 2106, 2017 and 2017.5. Funds collected pay for road maintenance and rehabilitation projects within the City.

Road Maintenance & Rehab (SB1)
Budget Summary - Fund 202
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 742,209 $ 674,446 $ 2,459,893 Revenues
Gas Tax (SB1) Revenue $ 1,683,529 $ 1,928,772 2,072,596 2,010,907 2,148,878 Investment Income/(Loss) 51,639 55,906 2,098 - -
Other Revenue 112,631 2,012,143 1,420,079 - -
1,847,799 3,996,821 3,494,773 2,010,907 2,148,878
Transfers In 100,000 956,626 - - -
1,947,799 4,953,447 3,494,773 2,010,907 2,148,878
Expenditures
Salary & Benefits 18,790 73,185 58,974 6,970 -
Professional & Consulting Services 68,218 18,380 8,894 - - Materials, Supplies & Services 498 1,279 363 - -
Capital Outlay 294,034 3,559,691 1,547,837 218,490 1,900,000 Cost Allocation 16,623 55,321 46,468 - -
Debt Service - - - - -
398,163 3,707,856 1,662,536 225,460 1,900,000
Transfers Out 200,000 3,832,000 1,900,000 - -
598,163 7,539,856 3,562,536 225,460 1,900,000
Changes in restricted reserves
Net Annual Activity $ 1,349,636 (2,586,409) (67,763) 1,785,447 248,878 Fund Balance
Ending Available Fund Balance 742,209 $ 674,446 $ 2,459,893 $ 2,708,771 Reserves
Total $ 742,209
This fund accounts for receipts and expenditures of funds apportioned to the City under the Road Repair and Accountability Act of 2017 (SB1). Funds collected pay for road maintenance and rehabilitation projects within the City.

Measure J Tax
Budget Summary - Fund 204
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 2,611,759 $ 1,010,827 $ 3,580,720 Revenues
Measure J Tax Revenue $ - $ 1,169,595 2,212,457 1,171,522 1,171,522 Investment Income/(Loss) 160 28,401 48,053 - -
Other Revenue 33,598 (76,979) 3,031,040 4,061,824 -
33,758 1,121,017 5,291,550 5,233,346 1,171,522
Transfers In - 2,950,000 86,000 - -
33,758 4,071,017 5,377,550 5,233,346 1,171,522
Expenditures
Salary & Benefits 310 70,884 115,142 103,189 23,435
Professional & Consulting Services 21,563 51,716 4,986 146,992 - Materials, Supplies & Services 6,459 2,040 692 - 98,004 Capital Outlay 122,373 38,262 6,042,425 1,703,272 747,452 Cost Allocation 317 61,925 105,237 - 655,000
Debt Service - - - - -
151,022 224,827 6,268,482 1,953,453 1,523,891
Transfers Out 785,000 710,000 710,000 710,000 -
936,022 934,827 6,978,482 2,663,453 1,523,891
Changes in restricted reserves
Net Annual Activity $ (902,264) 3,136,190 (1,600,932) 2,569,893 (352,369) Fund Balance
Ending Available Fund Balance 2,611,759 $ 1,010,827 $ 3,580,720 $ 3,228,351 Reserves
Total $ 2,611,759
This fund receives sales tax revenues from voter-approved countywide Measure J allocated based on population and road mileage. The funds are used for transportation and transit related projects.

Citywide Lighting & Landscaping
Budget Summary - Fund 205
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 395,463 $ (120,306) $ (418,046) Revenues
Citywide L&L Revenue $ 3,000,837 $ 3,036,987 3,043,979 3,177,648 3,316,459 Investment Income/(Loss) 11,590 6,527 - - -
Other Revenue 14,241 96,477 (1,573) - -
3,026,668 3,139,991 3,042,406 3,177,648 3,316,459
Transfers In 2,754,986 2,754,986 2,265,000 2,407,000 2,020,941 5,781,654 5,894,977 5,307,406 5,584,648 5,337,400
Expenditures
Salary & Benefits 3,225,064 3,540,244 3,499,815 3,323,557 4,311,065 Professional & Consulting Services 283,878 147,891 131,708 271,500 296,400 Materials, Supplies & Services 1,400,186 1,422,136 1,510,234 1,597,013 1,582,375 Capital Outlay 112,016 227,402 - - -
Cost Allocation 768,452 806,988 671,572 643,314 608,540 Debt Service - - - - -
5,789,596 6,144,661 5,813,329 5,835,384 6,798,380
Transfers Out 47,004 47,004 47,004 47,004 -
5,836,600 6,191,665 5,860,333 5,882,388 6,798,380
Changes in restricted reserves 37,158
Net Annual Activity $ (54,946) (296,688) (515,769) (297,740) (1,460,980) Fund Balance
Ending Available Fund Balance 395,463 $ (120,306) $ (418,046) $ (1,879,026) Reserves - Inventory 37,158
Total $ 432,621
This fund accounts for special assessments on residential and commercial properties. These funds are used to provide maintenance of street lighting, street trees, landscape, curbs, gutters and sidewalks within the City.

Lighting & Landscape - Oak Hills
Budget Summary - Fund 206
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 72,610 $ 68,144 $ 75,611 Revenues
Oak Hills L&L Revenue $ 33,959 $ 33,959 33,959 35,000 34,113 Investment Income/(Loss) 1,435 2,241 2,512 2,200 700
Other Revenue - - - - -
35,394 36,200 36,471 37,200 34,813
Transfers In 1,500 1,500 1,500 1,500 1,423
36,894 37,700 37,971 38,700 36,236
Expenditures
Salary & Benefits 19,279 14,147 20,242 8,025 25,308
Professional & Consulting Services 1,207 742 1,227 1,700 1,700 Materials, Supplies & Services 11,180 23,474 16,358 17,500 7,949 Capital Outlay - - - - -
Cost Allocation 3,547 3,724 4,610 4,008 5,395
Debt Service - - - - -
35,213 42,087 42,437 31,233 40,352
Transfers Out - - - - -
35,213 42,087 42,437 31,233 40,352
Changes in restricted reserves
Net Annual Activity $ 1,681 (4,387) (4,466) 7,467 (4,116) Fund Balance
Ending Available Fund Balance 72,610 $ 68,144 $ 75,611 $ 71,495 Reserves
Total $ 72,610
This fund accounts for special assessment on residential and commercial properties in the Oak Hill area. These funds are used to provide maintenance of street lighting, street trees, landscape, curbs, gutters and sidewalks in the area.

National Pollutant Discharge Elim. System
Budget Summary - Fund 207
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ (37,985) $ 20,482 $ (330,818) Revenues
NPDES Assessment Revenue $ 986,502 $ 894,614 870,116 900,000 900,000 Investment Income/(Loss) 1,850 - - - -
Other Revenue 12,499 (3,248) 16,212 9,877 -
1,000,851 891,366 886,328 909,877 900,000
Transfers In 160,000 215,000 215,000 81,500 163,000
1,160,851 1,106,366 1,101,328 991,377 1,063,000
Expenditures
Salary & Benefits 1,034,134 1,023,893 832,447 690,753 689,958 Professional & Consulting Services 105,244 58,923 23,576 155,000 85,000 Materials, Supplies & Services 143,194 69,497 83,104 397,400 491,100 Capital Outlay - - - - -
Cost Allocation 178,658 161,752 89,090 84,880 119,891
Debt Service - - - - -
1,461,230 1,314,065 1,028,217 1,328,033 1,385,949
Transfers Out 14,644 14,644 14,644 14,644 -
1,475,874 1,328,709 1,042,861 1,342,677 1,385,949
Changes in restricted reserves
Net Annual Activity $ (315,023) (222,343) 58,467 (351,300) (322,949) Fund Balance
Ending Available Fund Balance (37,985) $ 20,482 $ (330,818) $ (653,767) Reserves - Inventory 1,829
Total $ (36,156)
This fund accounts for property assessments collected by the County of Contra Costa Flood Control District on behalf of the City to provide funding for National Pollutant Discharge Elimination System (NPDES) and general drainage maintenance activities within the Pittsburg Storm Water Utility Area to reduce pollutants.

Southwest Pittsburg GHAD II
Budget Summary - Fund 208
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 5,406,941 $ 5,946,968 $ 6,003,034 Revenues
GHAD Assessment Revenue $ 1,212,514 $ 1,247,435 1,293,657 1,306,000 1,324,000 Investment Income/(Loss) 118,999 198,880 295,232 184,000 185,000 Other Revenue - - - - -
1,331,513 1,446,315 1,588,889 1,490,000 1,509,000
Transfers In 510,000 510,000 569,530 698,500 -
1,841,513 1,956,315 2,158,419 2,188,500 1,509,000
Expenditures
Salary & Benefits 297,597 369,509 713,288 911,471 1,075,868 Professional & Consulting Services 19,410 89,277 91,287 200,000 150,000 Materials, Supplies & Services 25,951 50,840 29,191 69,795 72,795 Capital Outlay - 73,064 8,057 100,000 100,000
Cost Allocation 125,455 176,963 201,608 152,737 151,073 Debt Service - - - - -
468,413 759,653 1,043,431 1,434,003 1,549,736
Transfers Out 515,431 515,431 574,961 698,431 -
983,844 1,275,084 1,618,392 2,132,434 1,549,736
Changes in restricted reserves
Net Annual Activity $ 857,669 681,231 540,027 56,066 (40,736) Fund Balance
Ending Available Fund Balance 5,406,941 $ 5,946,968 $ 6,003,034 $ 5,962,298 Reserves - Interfund Loan 2,026,136
Total $ 7,433,077
This fund accounts for the administration and maintenance for the Southwest Pittsburg Geological Hazard Abatement District (GHAD) II. Revenues in this fund are collected through assessment fees levied on property taxes of homes built in hillside areas.

Solid Waste
Budget Summary - Fund 210
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 1,341,407 $ 1,196,482 $ 929,219 Revenues
Solid Waste Fees $ 764,167 $ 840,073 830,892 842,557 869,116 State Grants 30,688 232,952 76,437 222,000 257,880
Investment Income/(Loss) 17,607 32,376 39,239 35,000 35,944 Other Revenue 29,178 20,123 25,389 24,000 7,957
841,640 1,125,524 971,957 1,123,557 1,170,897
Transfers In - - - - -
841,640 1,125,524 971,957 1,123,557 1,170,897
Expenditures
Salary & Benefits 359,061 436,786 536,439 621,624 596,203 Professional & Consulting Services 330,656 192,737 230,939 342,000 510,500 Materials, Supplies & Services 23,555 40,415 33,471 110,199 79,781 Capital Outlay - - 42,720 153,980 15,000
Cost Allocation 54,611 63,230 67,696 57,400 51,426
Debt Service - - - - -
767,883 733,168 911,265 1,285,203 1,252,910
Transfers Out 135,617 135,617 205,617 105,617 100,000
903,500 868,785 1,116,882 1,390,820 1,352,910
Changes in restricted reserves
Net Annual Activity $ (61,860) 256,739 (144,925) (267,263) (182,013) Fund Balance
Ending Available Fund Balance 1,341,407 $ 1,196,482 $ 929,219 $ 747,206 Reserves -
Total $ 1,341,407
This fund accounts for City's financing activities associated with AB 939 compliance such as the annual reporting of recycling programs, hazardous waste collection and the coordination of public education programs.

Asset Forfeitures
Budget Summary - Fund 211
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 107,519 $ 63,791 $ 50,067 Revenues
Seized Assets Revenue $ 8,831 $ 80,078 2,346 - -
Investment Income/(Loss) 23 14 17 - -
8,854 80,092 2,363 - -
Transfers In - - - - -
8,854 80,092 2,363 - -
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - 48,952 - 10,000
Materials, Supplies & Services 823 962 (2,411) 13,724 20,000 Capital Outlay - 33,847 (450) - 10,000
Cost Allocation - - - - -
Debt Service - - - - -
823 34,809 46,091 13,724 40,000
Transfers Out - - - - -
823 34,809 46,091 13,724 40,000
Changes in restricted reserves
Net Annual Activity $ 8,031 45,283 (43,728) (13,724) (40,000) Fund Balance
Ending Available Fund Balance 107,519 $ 63,791 $ 50,067 $ 10,067 Asset Seizure Custody Funds -
Reserves - Inventory 14,574
Total $ 122,093
This fund accounts for assets seized from criminal activities held until the case is resolved in the court system. If the assets are deem forfeited, the revenue from those assets in this fund, may be used is support law enforcement activities.

Marina Vista Field Replacement
Budget Summary - Fund 213
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 331,724 $ 344,541 $ - Revenues
Charges for Services $ - $ - - - -
Investment Income/(Loss) 5,933 10,570 12,817 - -
5,933 10,570 12,817 - -
Transfers In - - - - -
5,933 10,570 12,817 - -
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - 344,541 -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- - - 344,541 -
Transfers Out - - - - -
- - - 344,541 -
Changes in restricted reserves
Net Annual Activity $ 5,933 10,570 12,817 (344,541) -
Fund Balance
Ending Available Fund Balance 331,724 $ 344,541 $ - $ - Reserves -
Total $ 331,724
This fund accounts for collection of rents from the Athletic Field at Marina Vista School as set forth in the Construction and Use Agreement for the contingent turf replacement of the fields.

Hillview Jr. High Athletic Field (Maint.)
Budget Summary - Fund 214
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 442,644 $ 459,746 $ - Revenues
Charges for Services $ - $ - - - -
Investment Income/(Loss) 7,917 14,105 17,102 - -
7,917 14,105 17,102 - -
Transfers In - - - - -
7,917 14,105 17,102 - -
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - 459,746 -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- - - 459,746 -
Transfers Out - - - - -
- - - 459,746 -
Changes in restricted reserves
Net Annual Activity $ 7,917 14,105 17,102 (459,746) -
Fund Balance
Ending Available Fund Balance 442,644 $ 459,746 $ - $ - Reserves -
Total $ 442,644
This fund was established for Grants received from Measure WW for financing, construction and joint use of an athletic field at Hillview Junior High School.

Public Education & Government Fees
Budget Summary - Fund 215
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 745,974 $ 850,341 $ 829,341 Revenues
PEG Revenue $ 141,195 $ 128,224 105,317 106,000 106,000 Investment Income/(Loss) 11,283 21,838 29,610 26,000 26,000 152,478 150,062 134,927 132,000 132,000
Transfers In - - - - -
152,478 150,062 134,927 132,000 132,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services 19,743 29,110 30,418 133,000 - Materials, Supplies & Services 4,855 - - 20,000 25,000
Capital Outlay 58,219 6,084 142 - 100,000
Cost Allocation - - - - -
Debt Service - - - - -
82,817 35,194 30,560 153,000 125,000
Transfers Out 35,000 - - - -
117,817 35,194 30,560 153,000 125,000
Changes in restricted reserves
Net Annual Activity $ 34,661 114,868 104,367 (21,000) 7,000 Fund Balance
Ending Available Fund Balance 745,974 $ 850,341 $ 829,341 $ 836,341 Reserves
Total $ 745,974
This fund accounts for funding provided to the city for the acquisition and replacment of equipment used for government education and broadcasting.

San Marco CFD #2004-01
Budget Summary - Fund 216
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 10,857 $ 101,167 $ 85,237 Revenues
Special Assessments $ 1,357,830 $ 1,455,273 1,553,901 1,631,000 1,728,000 Investment Income/(Loss) 5,722 6,173 802 700 -
1,363,552 1,461,446 1,554,703 1,631,700 1,728,000
Transfers In - - - - -
1,363,552 1,461,446 1,554,703 1,631,700 1,728,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 11,093 10,385 9,120 11,500 11,600 Capital Outlay - - - - -
Cost Allocation - - - - 1,716,000
Debt Service - - - - -
11,093 10,385 9,120 11,500 1,727,600
Transfers Out 1,333,750 1,701,250 1,455,273 1,636,130 - 1,344,843 1,711,635 1,464,393 1,647,630 1,727,600
Changes in restricted reserves
Net Annual Activity $ 18,709 (250,189) 90,310 (15,930) 400 Fund Balance
Ending Available Fund Balance 10,857 $ 101,167 $ 85,237 $ 85,637 Reserves -
Total $ 10,857
This fund accounts for special assessments collected to fund increased demand of police services in the San Marco subdivision of the Community Facilities District.

Park Maintenance CFD #2007-1
Budget Summary - Fund 217
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 543,926 $ 723,231 $ 793,645 Revenues
Special Assessments $ 151,739 $ 161,307 198,075 202,000 208,000 Investment Income/(Loss) 6,096 13,889 21,840 11,000 11,000 Other Revenue 36,373 33,379 40,610 - 25,000
194,208 208,575 260,525 213,000 244,000
Transfers In - - - - -
194,208 208,575 260,525 213,000 244,000
Expenditures
Salary & Benefits 40,770 38,933 49,827 102,902 85,758
Professional & Consulting Services 13 14 14 - -
Materials, Supplies & Services 28,140 24,162 27,169 35,900 36,350 Capital Outlay - - - - -
Cost Allocation 2,888 2,713 3,274 2,848 6,461
Debt Service - - - - -
71,811 65,822 80,284 141,650 128,569
Transfers Out 936 936 936 936 -
72,747 66,758 81,220 142,586 128,569
Changes in restricted reserves
Net Annual Activity $ 121,461 141,817 179,305 70,414 115,431 Fund Balance
Ending Available Fund Balance 543,926 $ 723,231 $ 793,645 $ 909,076 Reserves -
Total $ 543,926
The fund accounts for revenue and related expenditures to provide funding for increased demand for park maintenance services within this Community Facilities District.

Tuscany Meadows CFD #2021-1
Budget Summary - Fund 218
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 23,905 $ 30,012 $ 70,812 Revenues
Special Assessments $ - $ - 9,809 45,000 79,000
Investment Income/(Loss) 447 789 942 800 200
447 789 10,751 45,800 79,200
Transfers In - - - - -
447 789 10,751 45,800 79,200
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - 1,061 4,644 5,000 5,400 Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- 1,061 4,644 5,000 5,400
Transfers Out - - - - -
- 1,061 4,644 5,000 5,400
Changes in restricted reserves
Net Annual Activity $ 447 (272) 6,107 40,800 73,800
Fund Balance
Ending Available Fund Balance 23,905 $ 30,012 $ 70,812 $ 144,612 Reserves -
Total $ 23,905
This fund accounts for the design and construction of public improvements relating to the Tuscany Meadows subdivision. The special tax may be used to pay the debt service on bonds issued by the City in the future to finance the facilities or may be used to pay for the facilities on a pay-as-you-go basis, without the issuance of bonds.

Railroad Avenue BART CFD #2014
Budget Summary - Fund 219
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ (3,175,774) $ (3,301,791) $ (3,432,122) Revenues
Special Assessments $ 115,070 $ 1,609 15,301 15,169 15,000 Investment Income/(Loss) 720 3,836 4,113 - -
115,790 5,445 19,414 15,169 15,000
Transfers In - - - - -
115,790 5,445 19,414 15,169 15,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service 67,380 124,581 145,431 145,500 145,500
67,380 124,581 145,431 145,500 145,500
Transfers Out - - - - -
67,380 124,581 145,431 145,500 145,500
Changes in restricted reserves
Net Annual Activity $ 48,410 (119,136) (126,017) (130,331) (130,500) Fund Balance
Ending Available Fund Balance (3,175,774) $ (3,301,791) $ (3,432,122) $ (3,562,622) Reserves -
Total $ (3,175,774)
This fund accounts for improvements and maintenance of facilities in the area of Railroad Avenue and Highway 4 per the Railroad Avenue Specific Plan. The assessements are a one-time fees on new developments and will be used towards repayment of an interfund loan.

Project Amenities Mgmt (CFD #2016-1)
Budget Summary - Fund 220
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 107,274 $ 44,994 $ 78,543 Revenues
Special Assessments $ 56,384 $ 56,424 56,424 102,949 187,000 Investment Income/(Loss) 3,059 4,944 2,450 - 1,000
59,443 61,368 58,874 102,949 188,000
Transfers In - - - - -
59,443 61,368 58,874 102,949 188,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 4,471 6,419 6,154 6,400 11,575 Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
4,471 6,419 6,154 6,400 11,575
Transfers Out 60,000 115,000 115,000 63,000 63,000
64,471 121,419 121,154 69,400 74,575
Changes in restricted reserves
Net Annual Activity $ (5,028) (60,051) (62,280) 33,549 113,425 Fund Balance
Ending Available Fund Balance 107,274 $ 44,994 $ 78,543 $ 191,968 Reserves -
Total $ 107,274
This fund accounts for maintenance services within this Community Facilities District.

Fire District CFD #2017-1
Budget Summary - Fund 221
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 141,357 $ 211,636 $ 285,471 Revenues
Special Assessments $ 33,531 $ 72,042 69,140 74,235 81,000 Investment Income/(Loss) 1,078 3,186 6,289 5,500 2,000
34,609 75,228 75,429 79,735 83,000
Transfers In - - - - -
34,609 75,228 75,429 79,735 83,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 4,085 4,533 5,150 5,900 6,250 Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
4,085 4,533 5,150 5,900 6,250
Transfers Out - - - - -
4,085 4,533 5,150 5,900 6,250
Changes in restricted reserves
Net Annual Activity $ 30,524 70,695 70,279 73,835 76,750 Fund Balance
Ending Available Fund Balance 141,357 $ 211,636 $ 285,471 $ 362,221 Reserves -
Total $ 141,357
The funds are used solely for supplemental services, equipment and facilities of the Fire District that benefit City of Pittsburg.

Vista Del Mar CFD #2005-2
Budget Summary - Fund 222
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 1,062 $ 20,668 $ 18,450 Revenues
Special Assessments $ 405,159 $ 425,413 446,682 469,000 492,000 Investment Income/(Loss) 348 635 169 - -
405,507 426,048 446,851 469,000 492,000
Transfers In - - - - -
405,507 426,048 446,851 469,000 492,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 690 690 1,832 2,200 3,150 Capital Outlay - - - - -
Cost Allocation - - - - 490,000
Debt Service - - - - -
690 690 1,832 2,200 493,150
Transfers Out 399,000 453,000 425,413 469,018 -
399,690 453,690 427,245 471,218 493,150
Changes in restricted reserves
Net Annual Activity $ 5,817 (27,642) 19,606 (2,218) (1,150) Fund Balance
Ending Available Fund Balance 1,062 $ 20,668 $ 18,450 $ 17,300 Reserves -
Total $ 1,062
This fund accounts for special assessments collected to fund increased demand for police services in and for the Vista Del Mar CFD 2005-2.

Public Safety Service CFD #2005-1
Budget Summary - Fund 223
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 6,055 $ 363,100 $ 340,387 Revenues
Special Assessments $ 943,944 $ 1,043,693 1,407,552 1,477,000 1,592,000 Investment Income/(Loss) 6,119 5,564 2,955 2,000 1,500
950,063 1,049,257 1,410,507 1,479,000 1,593,500
Transfers In - - - - -
950,063 1,049,257 1,410,507 1,479,000 1,593,500
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 6,691 8,705 9,769 10,200 11,550 Capital Outlay - - - - -
Cost Allocation - - - - 1,582,000
Debt Service - - - - -
6,691 8,705 9,769 10,200 1,593,550
Transfers Out 952,500 1,275,000 1,043,693 1,491,513 -
959,191 1,283,705 1,053,462 1,501,713 1,593,550
Changes in restricted reserves
Net Annual Activity $ (9,128) (234,448) 357,045 (22,713) (50) Fund Balance
Ending Available Fund Balance 6,055 $ 363,100 $ 340,387 $ 340,337 Reserves -
Total $ 6,055
This fund accounts for special assessments collected to fund increased demand for public safety services within this Community Facilities District.

HOME Housing Rehab Loans
Budget Summary - Fund 232
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 1,333 $ 1,385 $ 1,385 Revenues
Grant Revenue $ - $ - - - -
Investment Income/(Loss) 24 42 52 - -
Other Revenue - - - - -
24 42 52 - -
Transfers In - - - - -
24 42 52 - -
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- - - - -
Transfers Out - - - - -
- - - - -
Changes in restricted reserves
Net Annual Activity $ 24 42 52 - -
Fund Balance
Ending Available Fund Balance 1,333 $ 1,385 $ 1,385 $ 1,385 Reserves - Loans Receivable 15,000
Total $ 16,333
This fund was established to provide loans to the community for housing rehabilitation assistance or first-time home buyer mortgage assiststance.

Community Development Block Grant
Budget Summary - Fund 233
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 300,216 $ 538,643 $ 538,545 Revenues
CDBG Revenue $ 758,296 $ 473,860 1,078,910 448,740 625,900 Investment Income/(Loss) 2,586 7,013 44,368 42,000 7,402 Other Revenue 53,104 111,419 135 22,696 -
813,986 592,292 1,123,413 513,436 633,302
Transfers In - - - - -
813,986 592,292 1,123,413 513,436 633,302
Expenditures
Salary & Benefits 143,697 154,579 182,046 197,062 156,119 Professional & Consulting Services 14,315 27,894 43,376 10,350 10,350 Materials, Supplies & Services 620,855 388,523 638,578 284,299 260,580 Capital Outlay - - - - 376,833
Cost Allocation 18,851 17,300 18,926 19,763 20,463
Debt Service - - - - -
797,718 588,296 882,926 511,474 824,345
Transfers Out 2,060 2,060 2,060 2,060 -
799,778 590,356 884,986 513,534 824,345
Changes in restricted reserves
Net Annual Activity $ 14,208 1,936 238,427 (98) (191,043) Fund Balance
Ending Available Fund Balance 300,216 $ 538,643 $ 538,545 $ 347,502 Reserves - Loans Receivable 1,381,840
Total $ 1,682,056
This fund receives an annual entitlement from the U.S. Department of Housing and Urban Development (HUD) to finance public services, housing activities, economic development projects, public facility projects, program planning and administration.

Housing Choice Vouchers
Budget Summary - Fund 241
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 764,698 $ 1,162,861 $ 1,088,102 Revenues
HUD Grants $ 21,471,099 $ 22,843,310 24,572,983 22,578,350 25,303,620 Investment Income/(Loss) 24 35 62 21 -
Other Revenue 1,714,168 2,023,205 1,824,120 1,794,008 1,795,139 23,185,291 24,866,550 26,397,165 24,372,379 27,098,759
Transfers In 55,000 55,000 - - -
23,240,291 24,921,550 26,397,165 24,372,379 27,098,759
Expenditures
Salary & Benefits 1,020,642 955,878 910,536 1,091,144 1,255,718 Professional & Consulting Services 114,456 126,021 143,274 120,000 94,342 Materials, Supplies & Services 21,879,844 23,001,434 24,717,098 23,008,675 25,506,283 Capital Outlay 12 - 1,464 - 1,000
Cost Allocation 170,640 210,284 201,723 202,412 224,539 Debt Service 18,794 4,701 - - -
23,204,388 24,298,318 25,974,095 24,422,231 27,081,882
Transfers Out 24,907 24,907 24,907 24,907 -
23,229,295 24,323,225 25,999,002 24,447,138 27,081,882
Changes in restricted reserves
Net Annual Activity $ 10,996 598,325 398,163 (74,759) 16,877 Fund Balance
Ending Available Fund Balance 764,698 $ 1,162,861 $ 1,088,102 $ 1,104,979 Reserves -
Total $ 764,698
The Federal Housing and Urban Development Department (HUD) provides housing vouchers to eligible low income families, the elderly, veterans, and the disabled allowing them to afford decent, safe, and sanitary housing.

Neighborhood Stabilization Program
Budget Summary - Fund 243
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 50,290 $ 52,233 $ 52,933 Revenues
NSP Grant Revenue $ - $ - - - -
Investment Income/(Loss) 900 1,603 1,943 700 -
900 1,603 1,943 700 -
Transfers In - - - - -
900 1,603 1,943 700 -
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- - - - -
Transfers Out - - - - -
- - - - -
Changes in restricted reserves
Net Annual Activity $ 900 1,603 1,943 700 -
Fund Balance
Ending Available Fund Balance 50,290 $ 52,233 $ 52,933 $ 52,933 Reserves - Loans Receivable 2,139,473
Total $ 2,189,763
This fund accounts for the funding by the California Department of Housing and Community Development for purchases and redevelopment of foreclosed homes, the purchase and rehabilitation of abandoned or foreclosed homes, the demolition of blighted structures, and the redevelopment of demolished or vacant property within the City.

CalHOME Program
Budget Summary - Fund 245
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 288,761 $ 315,275 $ 171,275 Revenues
Loan Repayments/Payoffs $ - $ - - - -
Investment Income/(Loss) 5,737 9,447 27,879 9,000 1,500 5,737 9,447 27,879 9,000 1,500
Transfers In - - - - -
5,737 9,447 27,879 9,000 1,500
Expenditures
Salary & Benefits 2,580 - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 22,550 913 1,365 153,000 155,000 Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
25,130 913 1,365 153,000 155,000
Transfers Out - - - - -
25,130 913 1,365 153,000 155,000
Changes in restricted reserves
Net Annual Activity $ (19,393) 8,534 26,514 (144,000) (153,500) Fund Balance
Ending Available Fund Balance 288,761 $ 315,275 $ 171,275 $ 17,775 Reserves - Loans Receivable 359,826
Total $ 648,587
This fund accounts for the funding from the California Department of Housing and Community Development for mortgage assistance and owner-occupied housing rehabilitation loans.

Housing Successor Agency
Budget Summary - Fund 248
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 5,522,513 $ 6,296,252 $ 6,059,787 Revenues
Rental Income $ 124,166 $ 125,736 77,118 28,500 28,500
Investment Income/(Loss) 110,064 252,019 225,988 222,000 187,000 Other Revenue & Subsidies 129,572 765,310 974,979 7,500 7,500 363,802 1,143,065 1,278,085 258,000 223,000
Transfers In - - - - -
363,802 1,143,065 1,278,085 258,000 223,000
Expenditures
Salary & Benefits 36,070 110,766 86,764 88,785 86,024
Professional & Consulting Services 152,975 359,394 375,323 349,000 381,000 Materials, Supplies & Services 42,111 667,609 36,056 52,000 52,000 Capital Outlay - - - - -
Cost Allocation 3,639 4,084 5,454 3,931 5,860
Debt Service - - - - -
234,795 1,141,853 503,597 493,716 524,884
Transfers Out 55,749 55,749 749 749 -
290,544 1,197,602 504,346 494,465 524,884
Changes in restricted reserves
Net Annual Activity $ 73,258 (54,537) 773,739 (236,465) (301,884) Fund Balance
Ending Available Fund Balance 5,522,513 $ 6,296,252 $ 6,059,787 $ 5,757,903 Reserves - Loans Receivables 27,725,944
Reserves - Interfund Advances 1,233,134
Total $ 34,481,591
This fund accounts for development, rehabilitation and preservation of affordable housing. This fund is used to account for housing assets of the former City Redevelopment Agency upon acceptance of the Housing Successor role by the City.

CA Energy Conservation Program
Budget Summary - Fund 255
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 7 $ - $ -
Revenues
Other Revenue $ - $ - - - -
Investment Income/(Loss) - - - - -
- - - - -
Transfers In - - - - -
- - - - -
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- - - - -
Transfers Out - - 7 - -
- - 7 - -
Changes in restricted reserves
Net Annual Activity $ - - (7) - -
Fund Balance
Ending Available Fund Balance 7 $ - $ - $ -
Reserves -
Total $ 7
This fund accounts for the Energy Efficiency and Conservation Block Grant to enable the City to pursue the City's LED streetlight retrofit, to develop and implement projects to improve energy efficiency and reduce energy use and fossil fuel emissions within the City.

US EPA Grants
Budget Summary - Fund 256
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 1,531,085 $ 1,251,997 $ 1,251,997 Revenues
Grant Revenue $ 313,050 $ 643,831 1,921,253 4,337,998 738,426 Investment Income/(Loss) 49,494 35,152 51,296 48,000 39,832 362,544 678,983 1,972,549 4,385,998 778,258
Transfers In - 330,000 150,000 - -
362,544 1,008,983 2,122,549 4,385,998 778,258
Expenditures
Salary & Benefits 2,647 9,286 64,513 65,197 -
Professional & Consulting Services 301,934 678,398 363,522 575,764 237,582 Materials, Supplies & Services 12,432 12,570 24,612 12,389 10,428 Capital Outlay - - 1,948,990 3,732,648 -
Cost Allocation (4,988) - - - -
Debt Service - - - - -
312,025 700,254 2,401,637 4,385,998 248,010
Transfers Out - 1,500,000 - - -
312,025 2,200,254 2,401,637 4,385,998 248,010
Changes in restricted reserves
Net Annual Activity $ 50,519 (1,191,271) (279,088) - 530,248 Fund Balance
Ending Available Fund Balance 1,531,085 $ 1,251,997 $ 1,251,997 $ 1,782,245 Reserves -
Total $ 1,531,085
This fund accounts for direct grants to enhance public enjoyment, reduce existing environmental contamination of the waterfront and opportunities for economic development in alignment with the General and Trust Lands Use Plans.

Marina Dredging/Infrastructure Improv.

Budget Summary - Fund 257
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 247,598 $ 257,164 $ 266,164 Revenues
Grant Revenue $ - $ - - - -
Investment Income/(Loss) 5,795 7,890 9,566 9,000 6,500
5,795 7,890 9,566 9,000 6,500
Transfers In - - - - -
5,795 7,890 9,566 9,000 6,500
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services 2,263 - - - -
Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
2,263 - - - -
Transfers Out 539,751 - - - -
542,014 - - - -
Changes in restricted reserves
Net Annual Activity $ (536,219) 7,890 9,566 9,000 6,500 Fund Balance
Ending Available Fund Balance 247,598 $ 257,164 $ 266,164 $ 272,664 Reserves -
Total $ 247,598
This fund accounts for funding to help facilitate the dredging project, various infrastructure improvements and modernize Marina operations.

Pittsburg Arts & Community Foundation
Budget Summary - Fund 258
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 835,316 $ 777,749 $ 358,272 Revenues
Rental Income $ 207,621 $ 175,739 183,430 93,347 -
Investment Income/(Loss) 10,132 3,133 - - -
Other Revenue & Subsidies 660,542 403,948 125,890 49,316 - 878,295 582,820 309,320 142,663 -
Transfers In - - - - -
878,295 582,820 309,320 142,663 -
Expenditures
Salary & Benefits 146,830 167,877 178,292 174,910 -
Professional & Consulting Services 227,678 15,463 17,405 24,377 5,000 Materials, Supplies & Services 195,064 358,139 208,667 362,853 101,000 Capital Outlay - - - - -
Cost Allocation 15,921 43,011 (37,477) - -
Debt Service - - - - -
585,493 584,490 366,887 562,140 106,000
Transfers Out - - - - -
585,493 584,490 366,887 562,140 106,000
Changes in restricted reserves
Net Annual Activity $ 292,802 (1,670) (57,567) (419,477) (106,000) Fund Balance
Ending Available Fund Balance 835,316 $ 777,749 $ 358,272 $ 252,272 Reserves -
Total $ 835,316
This fund accounts for the activities related to The Pittsburg Arts & Community Foundation. This independent non-profit supports and encourages art, literacy, education, economic development, affordable housing and other community resources and programs to benefit the City of Pittsburg and its residents.

Local Enforcement Agency Grants
Budget Summary - Fund 281
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ (11,244) $ (11,525) $ - Revenues
LEA Grant Revenue $ 15,195 $ 16,033 16,033 16,032 16,032 Investment Income/(Loss) 130 3 - - -
15,325 16,036 16,033 16,032 16,032
Transfers In - - - - -
15,325 16,036 16,033 16,032 16,032
Expenditures
Salary & Benefits 21,514 21,002 16,314 4,507 16,032
Professional & Consulting Services - - - - -
Materials, Supplies & Services 86 - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
21,600 21,002 16,314 4,507 16,032
Transfers Out - - - - -
21,600 21,002 16,314 4,507 16,032
Changes in restricted reserves
Net Annual Activity $ (6,275) (4,966) (281) 11,525 -
Fund Balance
Ending Available Fund Balance (11,244) $ (11,525) $ - $ - Reserves -
Total $ (11,244)
This fund accounts for grants received from the Department of Justice (DOJ). This grant funding is used to support law enforcement activities.

Local Law Enforcement Block Grant
Budget Summary - Fund 291
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ (980) $ 1 $ 1
Revenues
LLEBG Revenue $ 32,715 $ 37,594 32,001 - 30,000
Investment Income/(Loss) - 48 85 - -
32,715 37,642 32,086 - 30,000
Transfers In - - - - -
32,715 37,642 32,086 - 30,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - 685 - - -
Capital Outlay 33,623 37,029 31,105 - 30,000
Cost Allocation - - - - -
Debt Service - - - - -
33,623 37,714 31,105 - 30,000
Transfers Out - - - - -
33,623 37,714 31,105 - 30,000
Changes in restricted reserves
Net Annual Activity $ (908) (72) 981 - -
Fund Balance
Ending Available Fund Balance (980) $ 1 $ 1 $ 1
Reserves -
Total $ (980)
This fund accounts for the funding provided by Department of Justice to supplement local crime prevention and public safety effort.

Supplemental Law Enforcement
Budget Summary - Fund 293
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ (495) $ (495) $ 613,146 Revenues
SLESF Allocation $ 55,220 $ 180,840 136,268 800,988 140,000 Investment Income/(Loss) 8,662 18,143 22,984 - 9,000
63,882 198,983 159,252 800,988 149,000
Transfers In - - - - -
63,882 198,983 159,252 800,988 149,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - 10,000 - 25,000
Materials, Supplies & Services 34,481 68,742 139,502 112,345 145,000 Capital Outlay 29,402 131,745 9,750 130,000 328,000
Cost Allocation - - - - -
Debt Service - - - - -
63,883 200,487 159,252 242,345 498,000
Transfers Out - - - - -
63,883 200,487 159,252 242,345 498,000
Changes in restricted reserves 54,998
Net Annual Activity $ (1) (1,504) - 613,641 (349,000)
Fund Balance
Ending Available Fund Balance (495) $ (495) $ 613,146 $ 264,146 Reserves - Inventory 54,998
Total $ 54,503
This fund accounts for revenues and expenditures for the State Citizens Option for Public Safety (COPS) Programs, which are awarded on an annual basis.

COPS Hiring Recovery
Budget Summary - Fund 294
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ - $ - $ -
Revenues
COPS Revenue $ 75,130 $ 28,384 - - -
Investment Income/(Loss) - - - - -
75,130 28,384 - - -
Transfers In - - - - -
75,130 28,384 - - -
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- - - - -
Transfers Out 75,130 28,384 - - -
75,130 28,384 - - -
Changes in restricted reserves
Net Annual Activity $ - - - - -
Fund Balance
Ending Available Fund Balance - $ - $ - $ -
Reserves -
Total $ -
This fund accounts for COPS grant funding, which provided support to law enforcement agencies in creating and retaining jobs and in increasing crime prevention efforts.

Regional Freeway Security
Budget Summary - Fund 295
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ (40,775) $ (49,532) $ - Revenues
Grant Revenue $ 74,760 $ 116,441 (6,663) 49,532 -
Investment Income/(Loss) - - - - -
74,760 116,441 (6,663) 49,532 -
Transfers In - - - - -
74,760 116,441 (6,663) 49,532 -
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services 4,006 22,850 2,094 - - Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
4,006 22,850 2,094 - -
Transfers Out - - - - -
4,006 22,850 2,094 - -
Changes in restricted reserves
Net Annual Activity $ 70,754 93,591 (8,757) 49,532 -
Fund Balance
Ending Available Fund Balance (40,775) $ (49,532) $ - $ - Reserves -
Total $ (40,775)
This fund was established to enhance freeway safety and security by supporting freeway improvements such as lighting, surveillance, and emergency response infrastructure.

American Rescue Plan Act
Budget Summary - Fund 298
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ (5,201,955) $ 3,014,888 $ - Revenues
Grant Revenue $ 12,206,439 $ 2,887,819 11,795,555 1,879,056 - Investment Income/(Loss) - - - - -
12,206,439 2,887,819 11,795,555 1,879,056 -
Transfers In - 6,078,288 110,417 - -
12,206,439 8,966,107 11,905,972 1,879,056 -
Expenditures
Salary & Benefits 6,404 48,310 35,731 247 -
Professional & Consulting Services 24,118 370,106 174,529 39,969 - Materials, Supplies & Services - 1,160 4,511 - -
Capital Outlay 734,573 1,504,944 987,949 4,853,728 -
Cost Allocation 7,358 39,977 2,433,330 - -
Debt Service - - - - -
772,453 1,964,497 3,636,050 4,893,944 -
Transfers Out 388,000 12,092,326 53,079 - -
1,160,453 14,056,823 3,689,129 4,893,944 -
Changes in restricted reserves
Net Annual Activity $ 11,045,986 (5,090,716) 8,216,843 (3,014,888) - Fund Balance
Ending Available Fund Balance (5,201,955) $ 3,014,888 $ - $ - Reserves -
Total $ (5,201,955)
This fund was established during the COVID-19 pandemic to account for funding received to maintain services and respond to public health needs.

Miscellaneous Grants
Budget Summary - Fund 299
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 381,927 $ 423,118 $ 423,118 Revenues
Grant Revenue $ 424,887 $ 849,672 472,801 266,323 225,000 Other Revenue (115,503) 338,057 26,218 - -
309,384 1,187,729 499,019 266,323 225,000
Transfers In - - - - -
309,384 1,187,729 499,019 266,323 225,000
Expenditures
Salary & Benefits - 116 86,630 112,326 -
Professional & Consulting Services 172,788 276,061 263,006 14,000 - Materials, Supplies & Services 27,176 75,720 107,076 14,997 - Capital Outlay 9,903 - - - -
Cost Allocation - - - - 225,000
Debt Service - - - - -
209,867 351,897 456,712 141,323 225,000
Transfers Out 222,408 333,184 1,116 125,000 -
432,275 685,081 457,828 266,323 225,000
Changes in restricted reserves
Net Annual Activity $ (122,891) 502,648 41,191 - -
Fund Balance
Ending Available Fund Balance 381,927 $ 423,118 $ 423,118 $ 423,118 Reserves -
Total $ 381,927
This fund accounts for various operating grants received by the City.

Pittsburg Capital Improvement Projects
Budget Summary - Fund 301
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 18,342,507 $ 12,565,281 $ (4,977,352) Revenues
Grant Revenue $ 210,115 $ 3,139,437 2,598,449 2,270,745 (149,500) Investment Income/(Loss) 136,602 483,237 609,298 560,000 560,000 Other Revenue 150,000 418,676 654,440 - -
496,717 4,041,350 3,862,187 2,830,745 410,500
Transfers In 10,142,813 15,522,005 5,656,695 4,890,778 1,375,000 10,639,530 19,563,355 9,518,882 7,721,523 1,785,500
Expenditures
Salary & Benefits 73,458 205,375 244,587 450,914 -
Professional & Consulting Services 860,737 1,634,075 1,646,953 2,322,850 - Materials, Supplies & Services 214,963 517,488 626,389 5,319,816 2,025,000 Capital Outlay 1,861,267 7,408,368 11,001,442 16,360,132 1,772,400 Cost Allocation 67,658 107,416 163,033 810,444 -
Debt Service - - - - -
3,078,083 9,872,722 13,682,404 25,264,156 3,797,400
Transfers Out 413,137 2,639,096 1,613,704 - -
3,491,220 12,511,818 15,296,108 25,264,156 3,797,400
Changes in restricted reserves
Net Annual Activity $ 7,148,310 7,051,537 (5,777,226) (17,542,633) (2,011,900) Fund Balance
Ending Available Fund Balance 18,342,507 $ 12,565,281 $ (4,977,352) $ (6,989,252) Reserves -
Total $ 18,342,507
Capital projects funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds.

Kirker Creek Drainage Fee
Budget Summary - Fund 302
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 382,328 $ 397,100 $ 407,100 Revenues
Kirker Creek Drainage Fee $ - $ - - - -
Investment Income/(Loss) 6,838 12,183 14,772 10,000 10,000 6,838 12,183 14,772 10,000 10,000
Transfers In - - - - -
6,838 12,183 14,772 10,000 10,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - - 397,100
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- - - - 397,100
Transfers Out - - - - -
- - - - 397,100
Changes in restricted reserves
Net Annual Activity $ 6,838 12,183 14,772 10,000 (387,100) Fund Balance
Ending Available Fund Balance 382,328 $ 397,100 $ 407,100 $ 20,000 Reserves -
Total $ 382,328
This fund accounts for the drainage fees collected from developers to finance drainage improvement projects.

Local Traffic Mitigation Fee
Budget Summary - Fund 303
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 4,058,949 $ 4,729,846 $ 4,944,321 Revenues
Local Traffic Mitigation Fee $ 1,153,794 $ 475,511 629,079 236,955 800,000 Investment Income/(Loss) 107,846 185,415 163,826 155,053 145,000 Other Revenue 31,241 6,768 - (46,433) -
1,292,881 667,694 792,905 345,575 945,000
Transfers In - - - - -
1,292,881 667,694 792,905 345,575 945,000
Expenditures
Salary & Benefits 4,005 4,680 1,626 158 -
Professional & Consulting Services - 6,609 5,540 58,000 - Materials, Supplies & Services - - 30,947 - -
Capital Outlay 30,868 - - - -
Cost Allocation 64,777 67,934 83,895 72,942 73,996
Debt Service - - - - -
99,650 79,223 122,008 131,100 73,996
Transfers Out - 2,925,000 - - -
99,650 3,004,223 122,008 131,100 73,996
Changes in restricted reserves
Net Annual Activity $ 1,193,231 (2,336,529) 670,897 214,475 871,004 Fund Balance
Ending Available Fund Balance 4,058,949 $ 4,729,846 $ 4,944,321 $ 5,815,325 Reserves - Condemnation Deposit 5,000
Total $ 4,063,949
This fund accounts for fees collected from developers that are used to finance the capital improvement projects that mitigate the traffic impact.

Park Dedication Fee
Budget Summary - Fund 304
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 4,907,530 $ 1,512,219 $ 115,285 Revenues
Park Dedication Fee $ 693,038 $ 265,906 - 42,500 -
Investment Income/(Loss) 47,804 167,524 170,330 163,000 - 740,842 433,430 170,330 205,500 -
Transfers In - 9,686,099 1,074,232 - -
740,842 10,119,529 1,244,562 205,500 -
Expenditures
Salary & Benefits 11,509 5,479 42,027 53,073 -
Professional & Consulting Services - 53,537 8,202 - -
Materials, Supplies & Services 69,283 92,328 300 - -
Capital Outlay 796,111 984,445 4,460,202 1,477,517 -
Cost Allocation 72,697 68,875 129,142 71,844 5,000
Debt Service - - - - -
949,600 1,204,664 4,639,873 1,602,434 5,000
Transfers Out - 6,228,288 - - -
949,600 7,432,952 4,639,873 1,602,434 5,000
Changes in restricted reserves
Net Annual Activity $ (208,758) 2,686,577 (3,395,311) (1,396,934) (5,000) Fund Balance
Ending Available Fund Balance 4,907,530 $ 1,512,219 $ 115,285 $ 110,285 Reserves -
Total $ 4,907,530
This fund accounts for the fees collected from developers and used for design, development, construction of new park projects and the rehabilitation of existing parks.

Inclusionary Housing
Budget Summary - Fund 305
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 40,871 $ 42,450 $ 43,650 Revenues
Inclusionary Housing Fee $ - $ - - - -
Investment Income/(Loss) 731 1,302 1,579 1,200 1,000
731 1,302 1,579 1,200 1,000
Transfers In - - - - -
731 1,302 1,579 1,200 1,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- - - - -
Transfers Out - - - - -
- - - - -
Changes in restricted reserves
Net Annual Activity $ 731 1,302 1,579 1,200 1,000
Fund Balance
Ending Available Fund Balance 40,871 $ 42,450 $ 43,650 $ 44,650 Reserves - Interfund Loan 380,000
Total $ 420,871
This fund accounts for fees paid by developers in the form of "in-lieu" fees to be used for the construction of affordable housing.

Traffic Impact Fair Share
Budget Summary - Fund 306
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 554,625 $ 576,054 $ 594,054 Revenues
Traffic Impact Fair Share $ - $ - - - -
Investment Income/(Loss) 9,920 17,673 21,429 18,000 18,000 9,920 17,673 21,429 18,000 18,000
Transfers In - - - - -
9,920 17,673 21,429 18,000 18,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- - - - -
Transfers Out - - - - -
- - - - -
Changes in restricted reserves
Net Annual Activity $ 9,920 17,673 21,429 18,000 18,000 Fund Balance
Ending Available Fund Balance 554,625 $ 576,054 $ 594,054 $ 612,054 Reserves -
Total $ 554,625
This fund accounts for developer fees as a condition of development to mitigate future traffic impacts.

Regional Traffic Mitigation Fee
Budget Summary - Fund 307
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 474,881 $ 639,757 $ 798,757 Revenues
Regional Traffic Mitigation Fee $ - $ - - - -
Investment Income/(Loss) 75,873 139,713 164,876 159,000 159,000 75,873 139,713 164,876 159,000 159,000
Transfers In - - - - -
75,873 139,713 164,876 159,000 159,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- - - - -
Transfers Out - - - - -
- - - - -
Changes in restricted reserves
Net Annual Activity $ 75,873 139,713 164,876 159,000 159,000 Fund Balance
Ending Available Fund Balance 474,881 $ 639,757 $ 798,757 $ 957,757 Reserves - Interfund Advance 3,297,009
Total $ 3,771,890
This fund accounts for funding from developer fees for projects that mitigate traffic impacts and improve regional transportation infrastructure.

Developer Deposits
Budget Summary - Fund 308
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ (253,398) $ (353,528) $ - Revenues
Developer Deposits $ - $ 147,750 247,451 528,550 500,000 Investment Income/(Loss) - - - - -
- 147,750 247,451 528,550 500,000
Transfers In - - - - -
- 147,750 247,451 528,550 500,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - 401,148 345,081 175,022 500,000 Materials, Supplies & Services - - 2,500 - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- 401,148 347,581 175,022 500,000
Transfers Out - - - - -
- 401,148 347,581 175,022 500,000
Changes in restricted reserves
Net Annual Activity $ - (253,398) (100,130) 353,528 -
Fund Balance
Ending Available Fund Balance (253,398) $ (353,528) $ - $ - Reserves -
Total $ (253,398)
This fund accounts for monies received from developers for funding of various development activities.

Capital Outlay Improvements
Budget Summary - Fund 309
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 1,094 $ (101,932) $ (108,863) Revenues
Other Revenue $ - $ - - - -
Investment Income/(Loss) 562 681 42 - -
562 681 42 - -
Transfers In - - - - -
562 681 42 - -
Expenditures
Salary & Benefits - - 477 6,931 -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - 62,654 - -
Capital Outlay - - 39,937 - -
Cost Allocation - - - - -
Debt Service - - - - -
- - 103,068 6,931 -
Transfers Out - 30,000 - - -
- 30,000 103,068 6,931 -
Changes in restricted reserves
Net Annual Activity $ 562 (29,319) (103,026) (6,931) -
Fund Balance
Ending Available Fund Balance 1,094 $ (101,932) $ (108,863) $ (108,863) Reserves -
Total $ 1,094
This fund was established to report activities related to Capital Outlay improvement projects.

Community Capital Improvement
Budget Summary - Fund 311
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 455,784 $ 417,983 $ - Revenues
Other Revenue $ - $ - 382,570 905,567 -
Investment Income/(Loss) 7,377 15,761 15,474 12,000 -
7,377 15,761 398,044 917,567 -
Transfers In 75,000 75,000 75,000 - -
82,377 90,761 473,044 917,567 -
Expenditures
Salary & Benefits - - 1,151 3,798 -
Professional & Consulting Services - - 369,244 782,006 - Materials, Supplies & Services 135 - 12,175 288,165 -
Capital Outlay 1,355 47,636 21,407 261,581 -
Cost Allocation - - - - -
Debt Service - - - - -
1,490 47,636 403,977 1,335,550 -
Transfers Out - - 106,868 - -
1,490 47,636 510,845 1,335,550 -
Changes in restricted reserves
Net Annual Activity $ 80,887 43,125 (37,801) (417,983) - Fund Balance
Ending Available Fund Balance 455,784 $ 417,983 $ - $ - Reserves -
Total $ 455,784
This fund accounts for maintenance and replacement of community-wide capital projects such as parks, recreation facilities, and civic buildings to enhance public amenities.

Bailey Road Maintenance
Budget Summary - Fund 312
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 2,174,510 $ 2,445,914 $ 2,673,714 Revenues
Other Revenue $ 38,704 $ 229,991 184,552 146,800 150,000 Investment Income/(Loss) 34,419 66,501 86,852 81,000 20,000 73,123 296,492 271,404 227,800 170,000
Transfers In - - - - -
73,123 296,492 271,404 227,800 170,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- - - - -
Transfers Out - - - - -
- - - - -
Changes in restricted reserves
Net Annual Activity $ 73,123 296,492 271,404 227,800 170,000 Fund Balance
Ending Available Fund Balance 2,174,510 $ 2,445,914 $ 2,673,714 $ 2,843,714 Reserves -
Total $ 2,174,510
This fund accounts for maintenance and improvements along the Bailey Road corridor to ensure safe and efficient travel.

Capital Projects
Budget Summary - Fund 803
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 548,113 $ 110,005 $ - Revenues
Investment Income/(Loss) $ - $ - - - -
Other Revenue - - 253,465 75,513 -
- - 253,465 75,513 -
Transfers In - 479,800 - - -
- 479,800 253,465 75,513 -
Expenditures
Salary & Benefits 9,918 29,506 21,585 2,739 -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - 753 913 - -
Capital Outlay 30,894 182,014 648,473 182,779 -
Cost Allocation 9,043 28,490 20,602 - -
Debt Service - - - - -
49,855 240,763 691,573 185,518 -
Transfers Out - - - - -
49,855 240,763 691,573 185,518 -
Changes in restricted reserves
Net Annual Activity $ (49,855) 239,037 (438,108) (110,005) - Fund Balance
Ending Available Fund Balance 548,113 $ 110,005 $ - $ - Reserves
Total $ 548,113
This fund was established to account for Successor Agency to RDA projects being completed in the City.

Pension Obligations
Budget Summary - Fund 401
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 1,631,759 $ 1,686,512 $ 1,899,885 Revenues
Charges to Other Departments $ 4,544,428 $ 4,570,963 4,587,247 4,810,232 4,125,577 Investment Income/(Loss) 94,449 142,880 154,200 150,000 160,000 Other Revenue - - - - -
4,638,877 4,713,843 4,741,447 4,960,232 4,285,577
Transfers In - - - - -
4,638,877 4,713,843 4,741,447 4,960,232 4,285,577
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 4,830 5,530 5,530 6,000 6,000 Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service 4,515,022 4,622,675 4,681,164 4,740,859 4,553,802 4,519,852 4,628,205 4,686,694 4,746,859 4,559,802
Transfers Out - - - - -
4,519,852 4,628,205 4,686,694 4,746,859 4,559,802
Changes in restricted reserves
Net Annual Activity $ 119,025 85,638 54,753 213,373 (274,225) Fund Balance
Ending Available Fund Balance 1,631,759 $ 1,686,512 $ 1,899,885 $ 1,625,660 Reserves - Fiscal Agent Cash 1,829,748
Total $ 3,461,507
This fund accounts for the accumulation of resources for payment of principal, interest and related costs of the Pension Obligation Bonds and for payments to the Contra Costa County Employees’ Retirement Association for outstanding unfunded pension obligations of a closed pension plan.

Water
Budget Summary - Fund 501
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 33,685,944 $ 37,315,609 $ 20,204,089 Revenues
Water Service Fees $ 24,543,252 $ 26,145,364 28,261,422 25,943,541 26,435,000 Connection Fees 1,012,935 498,414 285,982 211,797 494,500 Investment Income/(Loss) 2,164,231 3,795,342 3,837,624 3,052,000 2,895,000 Other Revenue 1,175,659 1,175,644 1,299,535 1,166,539 1,130,000 28,896,077 31,614,764 33,684,563 30,373,877 30,954,500
Transfers In 4,314,051 8,129,679 1,234,235 856,000 868,000 33,210,128 39,744,443 34,918,798 31,229,877 31,822,500
Expenditures
Salary & Benefits 7,192,402 7,411,461 7,925,154 8,046,467 8,560,543 Professional & Consulting Services 331,974 459,401 314,436 1,023,900 640,000 Materials, Supplies & Services 11,027,918 11,147,819 12,913,223 13,955,542 13,703,850 Capital Outlay 2,000,161 3,424,655 12,451,079 56,423,415 3,290,000 Cost Allocation 2,218,240 1,974,402 2,150,441 2,185,613 2,121,586 Debt Service 4,604,639 5,778,201 5,097,321 5,098,250 5,091,964 27,375,334 30,195,939 40,851,654 86,733,187 33,407,943
Transfers Out 1,230,525 7,774,625 1,143,041 435,525 300,000 28,605,859 37,970,564 41,994,695 87,168,712 33,707,943
Changes in restricted reserves 10,705,562 38,827,315 23,399 Net Annual Activity $ 4,604,269 1,773,879 3,629,665 (17,111,520) (1,862,044) Fund Balance
Ending Available Fund Balance 33,685,944 $ 37,315,609 $ 20,204,089 $ 18,342,045 Reserve - Operations (30%) 9,058,782
Reserve - Cash with Fiscal Agent 49,533,122
Reserve - Inventory 128,301
Total $ 92,406,149
This fund accounts for the operations and maintainance of its water treatment plant. The City charges water customers fees for water usage to cover the cost to procure water and to operate and maintain the City’s water system. The fund also accumulates resources for maintainance and replacement of the water system infrastructure.

Sewer
Budget Summary - Fund 521
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 6,215,641 $ 6,532,186 $ 7,927,091 Revenues
Sewer Service Fees $ 4,878,036 $ 4,959,509 5,006,452 4,996,327 5,045,000 Connection Fees 186,018 19,549 79,812 130,942 165,000
Investment Income/(Loss) 124,688 189,795 232,129 211,000 202,400 Other Revenue 111,801 108,038 130,380 60,035 60,000
5,300,543 5,276,891 5,448,773 5,398,304 5,472,400
Transfers In - - - - -
5,300,543 5,276,891 5,448,773 5,398,304 5,472,400
Expenditures
Salary & Benefits 1,644,195 1,728,028 1,921,134 2,106,755 2,559,678 Professional & Consulting Services 135,056 40,418 78,618 101,675 116,000 Materials, Supplies & Services 153,413 164,950 172,038 204,488 201,890 Capital Outlay 1,663,433 358,084 992,214 161,430 1,010,000 Cost Allocation 936,537 607,365 710,128 564,130 603,412 Debt Service - - - - -
4,532,634 2,898,845 3,874,132 3,138,478 4,490,980
Transfers Out 4,132,912 2,047,540 1,258,096 841,461 810,000 8,665,546 4,946,385 5,132,228 3,979,939 5,300,980
Changes in restricted reserves (23,460) (151,180)
Net Annual Activity $ (3,365,003) 330,506 316,545 1,394,905 20,240 Fund Balance
Ending Available Fund Balance 6,215,641 $ 6,532,186 $ 7,927,091 $ 7,947,331 Reserve - Operations (30%) 869,654
Reserve - Cash with Fiscal Agent -
Reserve - Inventory 24,823
Total $ 7,110,118
This fund accounts for operations and maintenance of the collection system that transports sewage to the treatment plant at Delta Diablo Sanitation District. The City charges customers a fee to cover the cost to operate and maintain the system. The fund also accumulates resources for maintainance and replacement of the water system infrastructure.

Waterfront Operations
Budget Summary - Fund 540
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 638,633 $ 756,457 $ 243,219 Revenues
Rental Income $ 821,468 $ 758,556 732,334 750,000 779,000 Investment Income/(Loss) 22,505 50,118 63,193 57,000 55,000 Other Revenue 4,828 68,625 40,733 - 125,000
848,801 877,299 836,260 807,000 959,000
Transfers In 160,000 105,000 - - -
1,008,801 982,299 836,260 807,000 959,000
Expenditures
Salary & Benefits 309,594 194,554 185,187 165,246 135,813 Professional & Consulting Services 159,234 36,074 177,487 150,000 234,000 Materials, Supplies & Services 123,955 324,163 168,614 352,669 413,450 Capital Outlay - - - 514,092 305,000
Cost Allocation 109,564 115,271 119,357 93,142 81,033
Debt Service - - - - -
702,347 670,062 650,645 1,275,149 1,169,296
Transfers Out 17,791 322,791 67,791 17,791 -
720,138 992,853 718,436 1,292,940 1,169,296
Changes in restricted reserves (27,298) (30,972)
Net Annual Activity $ 288,663 (10,554) 117,824 (513,238) (241,268) Fund Balance
Ending Available Fund Balance 638,633 $ 756,457 $ 243,219 $ 1,951 Reserves - Operations 201,019
Total $ 839,652
This fund accounts for management of the City’s sovereign tidelands that have been granted to the City from the State of California under Senate Bill 551, Chapter 422, Statutes of 2011. Granted sovereign tidelands, also referred to as Trust Lands, are held in trust for the people of California.

Marina
Budget Summary - Fund 550
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 1,384,084 $ 812,839 $ 854,445 Revenues
Boat Slip Rental Fees $ 1,306,516 $ 1,350,044 1,328,640 1,330,000 1,350,000 Fuel Sales 810,083 712,954 604,409 630,000 691,000
Investment Income/(Loss) 33,403 108,999 71,238 65,000 55,000 Other Revenue 267,613 1,463,288 (65,302) 52,766 96,700
2,417,615 3,635,285 1,938,985 2,077,766 2,192,700
Transfers In 379,751 1,955,000 - - -
2,797,366 5,590,285 1,938,985 2,077,766 2,192,700
Expenditures
Salary & Benefits 964,849 935,623 928,328 1,019,377 1,145,267 Professional & Consulting Services 404,369 2,339,433 123,600 124,000 124,000 Materials, Supplies & Services 1,043,775 1,003,775 923,321 1,025,870 1,001,400 Capital Outlay - - - 249,000 34,000
Cost Allocation 236,275 220,534 221,122 226,377 219,825 Debt Service - - - - -
2,649,268 4,499,365 2,196,371 2,644,624 2,524,492
Transfers Out 22,659 377,659 313,859 22,659 -
2,671,927 4,877,024 2,510,230 2,667,283 2,524,492
Changes in restricted reserves 631,123 (28,460)
Net Annual Activity $ 125,439 713,261 (571,245) 41,606 (360,252) Fund Balance
Ending Available Fund Balance 1,384,084 $ 812,839 $ 854,445 $ 494,192 Reserve - Operations (30%) 1,349,810
Reserve - Inventory 5,621
Total $ 2,739,515
This fund accounts for revenues and expenses of the Pittsburg’s Marina, which is divided into three distinct harbors with a total of 649 berths of which 274 are covered berths. The Marina generates its revenues are from use of its berthing facilities and the sale of fuel.

Island Energy
Budget Summary - Fund 580
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 1,923,431 $ 2,755,811 $ 1,134,612 Revenues
Electric Service Fees $ 8,320,329 $ 7,193,324 6,451,594 7,400,000 8,560,000 Gas Service Fees 1,595,144 1,113,689 1,089,859 1,150,000 1,150,000 Investment Income/(Loss) 60,158 149,688 224,121 223,000 200,000 Other Revenue 351,922 213,988 225,631 173,856 240,500
10,327,553 8,670,689 7,991,205 8,946,856 10,150,500
Transfers In - - - - -
10,327,553 8,670,689 7,991,205 8,946,856 10,150,500
Expenditures
Salary & Benefits 2,216,938 2,179,141 2,488,129 2,428,560 3,303,216 Professional & Consulting Services 241,896 217,609 170,621 610,692 490,000 Materials, Supplies & Services 6,975,626 4,612,964 3,434,336 5,074,340 5,016,600 Capital Outlay 110,633 513,920 461,792 1,403,328 1,343,988 Cost Allocation 204,493 253,440 415,507 349,632 456,720 Debt Service 150,051 150,051 150,051 386,373 -
9,899,637 7,927,125 7,120,436 10,252,925 10,610,524
Transfers Out 38,389 38,389 38,389 38,389 -
9,938,026 7,965,514 7,158,825 10,291,314 10,610,524
Changes in restricted reserves (276,741) (125,082)
Net Annual Activity $ 389,527 705,175 832,380 (1,621,199) (585,106) Fund Balance
Ending Available Fund Balance 1,923,431 $ 2,755,811 $ 1,134,612 $ 549,506 Reserve - Operations (30%) 2,378,138
Reserve - Inventory 43,267
Total $ 4,344,836
This fund accounts for the activities of Island Energy, a division of Pittsburg Power Company. Island Energy’s focus is to provide reliable and less expensive energy to the existing residents of Mare Island, as well as to prepare for potential expansion of service as Mare Island is redeveloped over time.

Pittsburg Power Company
Budget Summary - Fund 590
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 3,672,490 $ 4,534,337 $ 233,996 Revenues
Franchise Fee - T-Line $ 1,080,000 $ 1,080,000 1,080,000 1,080,000 1,080,000 Settlement Fee 1,073,535 1,117,257 1,187,270 1,200,000 1,168,000 Investment Income/(Loss) 314,971 238,078 272,105 265,000 112,700 Other Revenue 650,916 735,670 886,325 885,000 850,300
3,119,422 3,171,005 3,425,700 3,430,000 3,211,000
Transfers In 471,587 57,150 55,200 - -
3,591,009 3,228,155 3,480,900 3,430,000 3,211,000
Expenditures
Salary & Benefits 524,374 660,275 554,010 572,027 470,470 Professional & Consulting Services 1,279,960 1,116,704 928,769 1,422,700 1,326,200 Materials, Supplies & Services 253,721 57,708 168,365 338,296 199,100 Capital Outlay 170,880 10,420 - - -
Cost Allocation 158,256 179,681 200,980 183,014 176,015 Debt Service - - - - -
2,387,191 2,024,788 1,852,124 2,516,037 2,171,785
Transfers Out 866,929 874,129 766,929 5,066,929 835,000 3,254,120 2,898,917 2,619,053 7,582,966 3,006,785
Changes in restricted reserves (147,375) 103,276
Net Annual Activity $ 336,889 329,238 861,847 (4,300,341) 307,491 Fund Balance
Ending Available Fund Balance 3,672,490 $ 4,534,337 $ 233,996 $ 541,487 Reserve - Operations (30%) 607,436
Reserve - Loans Receivable 3,744,468
Reserve - Inventory 12,630
Total $ 8,037,024
The Pittsburg Power Company (PPC) is a municipal utility formed under the California Constitution. PPC develops revenue streams for the City of Pittsburg while retaining existing businesses and attracting new business.

Information & Communication Systems
Budget Summary - Fund 601
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 990,741 $ 1,099,050 $ 200,098 Revenues
Charges to Other Departments $ 2,005,096 $ 3,555,687 2,327,040 2,000,000 2,524,856 Investment Income/(Loss) - - - - -
Other Revenue 31,530 100,000 - - -
2,036,626 3,655,687 2,327,040 2,000,000 2,524,856
Transfers In 50,000 9,280 - - -
2,086,626 3,664,967 2,327,040 2,000,000 2,524,856
Expenditures
Salary & Benefits 1,051,378 1,090,215 1,177,921 1,298,745 1,311,888 Professional & Consulting Services 155,030 76,249 119,321 70,693 15,000 Materials, Supplies & Services 399,118 382,469 550,316 1,032,930 1,027,400 Capital Outlay (36,642) 126,277 97,338 205,000 132,500
Cost Allocation 53,851 70,699 73,835 72,805 38,352
Debt Service - - - - -
1,622,735 1,745,909 2,018,731 2,680,173 2,525,140
Transfers Out - 1,600,000 200,000 - -
1,622,735 3,345,909 2,218,731 2,680,173 2,525,140
Changes in restricted reserves (218,779) (75,240)
Net Annual Activity $ 463,891 319,058 108,309 (898,952) (75,524) Fund Balance
Ending Available Fund Balance 990,741 $ 1,099,050 $ 200,098 $ 124,574 Reserve - Operations (30%) 523,773 757,542
Reserve - Inventory 405,284 405,284
Reserve - Capital Replacement - 100,000
Total $ 1,919,798 $ 1,387,400
This fund accounts for the operation, maintenance and replacement of the Citywide network infrastructure, telephone, computer equipment and other hardware and software needs.

Fleet Maintenance
Budget Summary - Fund 611
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 1,922,134 $ 670,699 $ 650,331 Revenues
Charges to Other Departments $ 4,472,001 $ 2,623,039 2,108,386 2,051,312 2,036,173 Investment Income/(Loss) - - - - -
Other Revenue 148,973 255,665 258,003 35,000 75,000
4,620,974 2,878,704 2,366,389 2,086,312 2,111,173
Transfers In - 295,000 131,000 - -
4,620,974 3,173,704 2,497,389 2,086,312 2,111,173
Expenditures
Salary & Benefits 586,572 625,721 621,852 601,061 671,091 Professional & Consulting Services 11,257 104,245 14,684 15,000 15,000 Materials, Supplies & Services 1,411,839 1,377,836 1,401,040 1,392,050 1,397,300 Capital Outlay 843,433 777,351 1,554,354 27,500 -
Cost Allocation 46,596 54,425 51,611 57,773 60,578
Debt Service 366,836 304,566 91,987 - -
3,266,533 3,244,144 3,735,528 2,093,384 2,143,969
Transfers Out 13,296 13,296 13,296 13,296 -
3,279,829 3,257,440 3,748,824 2,106,680 2,143,969
Changes in restricted reserves (403,153)
Net Annual Activity $ 1,341,145 (83,736) (1,251,435) (20,368) (435,949) Fund Balance
Ending Available Fund Balance 1,922,134 $ 670,699 $ 650,331 $ 214,382 Reserve - Operations (30%) 740,038 643,191
Reserve - Inventory 6,170 6,170
Reserve - Capital Replacement - 500,000
Total $ 2,668,342 $ 1,363,743
This fund accounts for the costs of operating, maintaining, and replacing automotive equipment used by other departments.

Building Maintenance
Budget Summary - Fund 612
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 1,815,922 $ 1,662,173 $ 1,735,177 Revenues
Charges to Other Departments $ 2,496,664 $ 3,091,474 2,633,000 3,126,582 3,117,560 Investment Income/(Loss) - - - - -
Other Revenue 19,333 187,698 72,394 20,800 32,500
2,515,997 3,279,172 2,705,394 3,147,382 3,150,060
Transfers In 20,000 20,000 - - -
2,535,997 3,299,172 2,705,394 3,147,382 3,150,060
Expenditures
Salary & Benefits 791,967 794,092 872,399 801,550 717,362 Professional & Consulting Services 237,119 282,247 264,104 355,000 515,000 Materials, Supplies & Services 1,400,771 1,698,627 1,594,291 1,813,874 1,767,200 Capital Outlay 1,149 23,937 - - -
Cost Allocation 57,759 67,117 63,845 62,037 69,629
Debt Service 45,031 36,144 48,587 26,000 26,000
2,533,796 2,902,164 2,843,226 3,058,461 3,095,191
Transfers Out 15,917 15,917 15,917 15,917 -
2,549,713 2,918,081 2,859,143 3,074,378 3,095,191
Changes in restricted reserves (557,908)
Net Annual Activity $ (13,716) 381,091 (153,749) 73,004 (503,039) Fund Balance
Ending Available Fund Balance 1,815,922 $ 1,662,173 $ 1,735,177 $ 1,232,138 Reserve - Operations (30%) 870,649 928,557
Reserve - Inventory 15,725 15,725
Reserve - Capital - 500,000
Total $ 2,702,296 $ 2,676,420
This fund accounts for the cost of maintaining City facilities.

General Liability Insurance
Budget Summary - Fund 613
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 235,507 $ 1,335,683 $ 1,700,591 Revenues
Charges to Other Departments $ 3,070,754 $ 2,985,167 3,392,368 2,934,905 2,568,000 Investment Income/(Loss) - - - - -
Other Revenue - - - - -
3,070,754 2,985,167 3,392,368 2,934,905 2,568,000
Transfers In - - - - -
3,070,754 2,985,167 3,392,368 2,934,905 2,568,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 2,617,953 2,856,711 2,292,192 2,569,997 2,649,000 Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
2,617,953 2,856,711 2,292,192 2,569,997 2,649,000
Transfers Out - - - - -
2,617,953 2,856,711 2,292,192 2,569,997 2,649,000
Changes in restricted reserves 62,313
Net Annual Activity $ 452,801 128,456 1,100,176 364,908 (18,687) Fund Balance
Ending Available Fund Balance 235,507 $ 1,335,683 $ 1,700,591 $ 1,681,904 Reserve - Operations (30%) 857,013
Reserve - Inventory -
Total $ 1,092,520
This fund accounts for revenues from charges to various departments used to pay for the General Liability insurance premium and claims and to provide adequate reserve for future claims.

Employee Fringe Benefits
Budget Summary - Fund 631
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ (356,313) $ 195,571 $ 257,813 Revenues
Charges to Other Departments $ 1,506,534 $ 3,458,894 3,952,791 3,375,000 3,075,000 Investment Income/(Loss) - - - - -
Other Revenue 631,578 53,872 5,549 42 -
2,138,112 3,512,766 3,958,340 3,375,042 3,075,000
Transfers In - - - - -
2,138,112 3,512,766 3,958,340 3,375,042 3,075,000
Expenditures
Salary & Benefits 2,517,952 3,138,905 3,392,884 3,297,800 3,160,000 Professional & Consulting Services 12,968 13,684 13,572 15,000 15,000 Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
2,530,920 3,152,589 3,406,456 3,312,800 3,175,000
Transfers Out - - - - -
2,530,920 3,152,589 3,406,456 3,312,800 3,175,000
Changes in restricted reserves (6,723)
Net Annual Activity $ (392,808) 360,177 551,884 62,242 (106,723) Fund Balance
Ending Available Fund Balance (356,313) $ 195,571 $ 257,813 $ 151,090 Reserve - Operations (30%) 945,777
Reserve - Inventory -
Total $ 589,464
This fund accounts for employee fringe costs such as workers' compensation and unemployment funded by various departments.

Pension Trust
Budget Summary - Fund 632
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ (936) $ 421 $ 180,421 Revenues
Charges to Other Departments $ 558,057 $ 573,720 578,813 580,000 617,000 Investment Income/(Loss) 159,029 270,299 496,724 300,000 300,000 Other Revenue - - - - -
717,086 844,019 1,075,537 880,000 917,000
Transfers In - - - - -
717,086 844,019 1,075,537 880,000 917,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 13,711 17,677 24,180 28,000 32,000 Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
13,711 17,677 24,180 28,000 32,000
Transfers Out - - - - -
13,711 17,677 24,180 28,000 32,000
Changes in restricted reserves (1,050,000) (672,000) (900,000) Net Annual Activity $ 703,375 826,342 1,357 180,000 (15,000) Fund Balance
Ending Available Fund Balance (936) $ 421 $ 180,421 $ 165,421 Reserve - Operations (30%) -
Reserve - Pension Trust 3,772,834
Total $ 3,771,898
Memo Only:

Pension 115 Trust Balance $ 3,811,681 $ 4,824,191
This fund accounts for contributions to the pension IRC Section 115 trust. Accumulated resources will be used to pay City's pension obligations in future periods.

Other Post-Employment Benefits
Budget Summary - Fund 633
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 200,170 $ 794,935 $ 264,639 Revenues
Charges to Other Departments $ 1,905,075 $ 1,796,068 2,556,712 2,523,000 2,807,000 Investment Income/(Loss) - - - - -
Other Revenue - - - - -
1,905,075 1,796,068 2,556,712 2,523,000 2,807,000
Transfers In 500,000 500,000 500,000 500,000 -
2,405,075 2,296,068 3,056,712 3,023,000 2,807,000
Expenditures
Salary & Benefits 2,375,053 2,404,083 2,419,208 3,530,296 2,807,000 Professional & Consulting Services 33,064 21,548 42,739 23,000 32,000 Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
2,408,117 2,425,631 2,461,947 3,553,296 2,839,000
Transfers Out - - - - -
2,408,117 2,425,631 2,461,947 3,553,296 2,839,000
Changes in restricted reserves
Net Annual Activity $ (3,042) (129,563) 594,765 (530,296) (32,000) Fund Balance
Ending Available Fund Balance 200,170 $ 794,935 $ 264,639 $ 232,639 Reserve - Operations (30%) -
Total $ 200,170
Memo Only:

OPEB Trust Balance $ 7,851,074 $ 9,315,800
Funded status 19% 22%
This fund accounts for contributions to the OPEB irrevocable trust set up to reduce unfunded OPEB liabilities and to pay the City’s portion of current year retiree medical expenses. This fund receives its funding from surplus funds beyond the maximum amount required for the Budget Stabilization reserve (25% of surplus) and from Citywide allocations based on salaries.

Century Plaza Auto Mall #2001-3
Budget Summary - Fund 701
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 217,625 $ 236,302 $ 297,719 Revenues
Special Assessment $ 317,722 $ 334,734 308,827 363,581 300,000 Investment Income/(Loss) 16,331 22,080 27,282 26,000 23,500 Other Revenue - - - - -
334,053 356,814 336,109 389,581 323,500
Transfers In - - - - -
334,053 356,814 336,109 389,581 323,500
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 11,978 19,838 12,507 19,308 13,875 Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service 310,194 305,275 304,925 308,856 306,938
322,172 325,113 317,432 328,164 320,813
Transfers Out - - - - -
322,172 325,113 317,432 328,164 320,813
Changes in restricted reserves
Net Annual Activity $ 11,881 31,701 18,677 61,417 2,687 Fund Balance
Ending Available Fund Balance 217,625 $ 236,302 $ 297,719 $ 300,406 Reserves - Fiscal Agent Cash 509,804
Total $ 727,429
This fund accounts for the Century Plaza Auto Mall 2001-3 bond. Proceeds from this bond were used to finance the construction and acquisition of certain public improvements within the City's Assessment District 2001-03.

Bailey Estates 2006-1
Budget Summary - Fund 702
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 11,567 $ 13,086 $ 14,486 Revenues
Special Assessment $ - $ - - - -
Investment Income/(Loss) 703 1,253 1,519 1,400 -
Other Revenue - - - - -
703 1,253 1,519 1,400 -
Transfers In - - - - -
703 1,253 1,519 1,400 -
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- - - - -
Transfers Out - - - - -
- - - - -
Changes in restricted reserves
Net Annual Activity $ 703 1,253 1,519 1,400 -
Fund Balance
Ending Available Fund Balance 11,567 $ 13,086 $ 14,486 $ 14,486 Reserves - Fiscal Agent Cash -
Total $ 11,567

Vista Del Mar CFD 2005
Budget Summary - Fund 703
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 767,730 $ 832,426 $ 897,785 Revenues
Special Assessment $ 734,830 $ 733,581 731,339 733,078 731,000 Investment Income/(Loss) 35,036 49,509 49,855 49,000 40,000 Other Revenue - - - - -
769,866 783,090 781,194 782,078 771,000
Transfers In - - - - -
769,866 783,090 781,194 782,078 771,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 10,406 11,183 9,779 12,750 17,475 Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service 709,219 708,469 706,719 703,969 708,769
719,625 719,652 716,498 716,719 726,244
Transfers Out - - - - -
719,625 719,652 716,498 716,719 726,244
Changes in restricted reserves
Net Annual Activity $ 50,241 63,438 64,696 65,359 44,756 Fund Balance
Ending Available Fund Balance 767,730 $ 832,426 $ 897,785 $ 942,541 Reserves - Fiscal Agent Cash 821,888
Total $ 1,589,618
This 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.

San Marco CFD 2009-1
Budget Summary - Fund 704
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 3,703,528 $ 2,060,475 $ 2,379,151 Revenues
Special Assessment $ 1,655,823 $ 1,770,308 1,846,088 1,885,296 1,927,000 Investment Income/(Loss) 32,843 84,409 89,945 85,000 80,000 Other Revenue - - - - -
1,688,666 1,854,717 1,936,033 1,970,296 2,007,000
Transfers In - - - - -
1,688,666 1,854,717 1,936,033 1,970,296 2,007,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 28,994 8,086 33,860 1,047 13,800 Capital Outlay 1,500,000 - 3,545,226 1,650,573 -
Cost Allocation - - - - -
Debt Service - - - - -
1,528,994 8,086 3,579,086 1,651,620 13,800
Transfers Out - - - - -
1,528,994 8,086 3,579,086 1,651,620 13,800
Changes in restricted reserves
Net Annual Activity $ 159,672 1,846,631 (1,643,053) 318,676 1,993,200 Fund Balance
Ending Available Fund Balance 3,703,528 $ 2,060,475 $ 2,379,151 $ 4,372,351 Reserves - Fiscal Agent Cash -
Total $ 3,703,528
This 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.

Re-Assessment District 2022-1
Budget Summary - Fund 705
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 621,086 $ 439,763 $ 495,048 Revenues
Special Assessment $ 723,158 $ 653,367 506,475 540,358 475,000 Investment Income/(Loss) 25,140 18,441 14,606 10,000 7,000 Other Revenue - - - - -
748,298 671,808 521,081 550,358 482,000
Transfers In - - - - -
748,298 671,808 521,081 550,358 482,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services 186,162 23,898 18,654 16,600 27,200 Capital Outlay - - - - -
Cost Allocation 28,051 29,454 36,458 31,800 -
Debt Service 243,823 632,920 647,292 446,673 442,323
458,036 686,272 702,404 495,073 469,523
Transfers Out - - - - -
458,036 686,272 702,404 495,073 469,523
Changes in restricted reserves
Net Annual Activity $ 290,262 (14,464) (181,323) 55,285 12,477 Fund Balance
Ending Available Fund Balance 621,086 $ 439,763 $ 495,048 $ 507,525 Reserves - Fiscal Agent Cash 202,208
Total $ 823,294

Other Agencies - Impact Fees
Budget Summary - Fund 706
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 94,692 $ 124,849 $ 153,849 Revenues
Special Assessment $ - $ - - - -
Investment Income/(Loss) 20,334 20,873 30,157 29,000 20,000 Other Revenue - - - - -
20,334 20,873 30,157 29,000 20,000
Transfers In - - - - -
20,334 20,873 30,157 29,000 20,000
Expenditures
Salary & Benefits - - - - -
Professional & Consulting Services - - - - -
Materials, Supplies & Services - - - - -
Capital Outlay - - - - -
Cost Allocation - - - - -
Debt Service - - - - -
- - - - -
Transfers Out - - - - -
- - - - -
Changes in restricted reserves
Net Annual Activity $ 20,334 20,873 30,157 29,000 20,000 Fund Balance
Ending Available Fund Balance 94,692 $ 124,849 $ 153,849 $ 173,849 Reserves -
Total $ 94,692
This fund was established to account for 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).

Successor Agency
Budget Summary - Fund 800
Fund Description / Budget Highlights
Fund Activity
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Beginning Available Fund Balance $ 72,286 $ 1,728,218 $ 3,342,957 Revenues
RPTTF $ 31,978,811 $ 32,161,001 32,203,396 31,858,350 31,838,132 Investment Income/(Loss) 938,344 1,500,347 1,467,210 1,396,000 1,324,500 Other Revenue 50,399 (114,464) 27,789 14,292 -
32,967,554 33,546,884 33,698,395 33,268,642 33,162,632
Transfers In 32,071,439 32,399,005 32,313,103 31,858,350 31,838,132 65,038,993 65,945,889 66,011,498 65,126,992 65,000,764
Expenditures
Salary & Benefits 344,094 320,060 299,858 244,985 309,147 Professional & Consulting Services 668 2,000 1,707 34,376 2,060 Materials, Supplies & Services 30,957 18,326 338,454 39,897 49,093 Capital Outlay - - - - -
Cost Allocation 26,085 24,516 25,989 21,147 5,300
Debt Service 31,415,865 31,291,869 31,376,455 31,313,498 31,318,493 31,817,669 31,656,771 32,042,463 31,653,903 31,684,093
Transfers Out 32,071,439 32,399,005 32,313,103 31,858,350 31,838,132 63,889,108 64,055,776 64,355,566 63,512,253 63,522,225
Changes in restricted reserves
Net Annual Activity $ 1,149,885 1,890,113 1,655,932 1,614,739 1,478,539 Fund Balance
Ending Available Fund Balance 72,286 $ 1,728,218 $ 3,342,957 $ 4,821,496 Reserves
Total $ 72,286
This fund accounts for Redevelopment Property Tax Trust Fund distributions that pay for obligations approved by the Countywide Oversight Board and California Department of Finance as listed on the Recognized Obligations Payment Schedule.

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Department Budgets

Police

Police
The Pittsburg Police Department (PPD) ensures through 24/7 patrol, emergency response, and crime prevention, investigates and solve crimes from minor offenses to major incidents using specialized units when needed, and upholds laws fairly and professionally while maintaining transparency and accountability through oversight and professional standards. PPD also supports its community with outreach programs, education, and partnerships that build trust and reduce crime, and plans for long-term safety by engaging residents, improving officer training, and developing strategies that address both current and emerging issues.

PPD’s mission is to serve and protect Pittsburg’s residents with integrity, professionalism, and a focus on community partnerships.

FY 2024/25 MOST IMPACTFUL ACCOMPLISHMENTS
 Strengthened community relations through various community events (Palabras con Policia, National Night Out, Coffee with a Cop)
 Actively engaged with the youth in the community through various events (Every 15 minutes/Young Men’s Enrichment Program/Young Women’s Enrichment Program/Youth Ride Along – Force Options Simulator Program)
 Received grant funding through Office of Traffic Safety and CHP tobacco grants to support numerous traffic enforcement and education programs
 Commercial beat enforcement addressing quality of life issues and provided training to local businesses surrounding Organized Retail Theft
 Participated in human trafficking and fentanyl awareness education

Police
Department Expenditures Summary
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Expenditures By Category
Salary & Benefits 26,205,645 $ 27,231,627 $ 28,799,258 $ 31,169,071 $ 34,312,394 $ Professional & Consulting Services 537,231 487,696 658,685 739,740 802,000 Materials, Supplies & Services 3,758,892 3,995,809 4,103,887 4,651,839 5,217,000 Capital Outlay 581,951 468,027 917,563 550,000 818,000
Cost Allocation 4,031,076 3,004,359 2,886,314 2,350,119 2,564,883 Debt Service - - - - -
$ 35,114,795 $ 35,187,518 $ 37,365,707 $ 39,460,769 $ 43,714,277 - - - - -
Expenditures By Program
General Fund
Police Administration 110 8,280,796 $ 7,779,884 $ 8,903,642 $ 8,662,903 $ 8,658,653 $ Police Operations 110 19,103,894 19,172,947 19,910,525 20,708,691 18,128,601 Investigations 110 4,209,740 4,105,164 3,728,363 4,755,813 5,236,965 Oak Hill/San Marco Substation 110 - - - - -
Family Justice Center 110 57,006 56,592 57,881 73,698 81,459 Marine Patrol 110 16,903 9,168 18,960 27,300 13,300
Training Center 110 - 138,217 94,800 55,500 56,000
Support Services 110 3,298,408 3,569,392 4,236,174 4,782,637 6,926,599 34,966,747 34,831,364 36,950,345 39,066,542 39,101,577
Other Funds
Asset Forfeiture 211 823 34,809 46,091 13,724 40,000
San Marco CFD #2004-01 216 11,093 10,385 9,120 11,500 1,727,600 Tuscany Meadows CFD #2021-1 218 - 1,061 4,644 5,000 5,400 Vista Del Mar CFD #2005-2 222 690 690 1,832 2,200 493,150 Public Safety Services CFD 2005-1 223 6,691 8,705 9,769 10,200 1,593,550 Local Law Enforc. Block Grant 291 33,623 37,714 31,105 - 30,000 Supplemental Law Enfor. Program 293 63,882 200,487 159,252 242,345 498,000 Regional Freeway Security 295 4,006 22,850 2,094 - -
Miscellaneous Grants 299 27,240 39,453 151,455 109,258 225,000 356,154 148,048 415,362 394,227 4,612,700
$ 35,114,795 $ 35,187,518 $ 37,365,707 $ 39,460,769 $ 43,714,277 Expenditure Trends
-
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
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Police Administration
Police Operations
Investigations
Oak Hill/San Marco Substation
Family Justice Center
Marine Patrol
Training Center
Support Services
Asset Forfeiture
San Marco CFD #2004-01
Vista Del Mar CFD #2005-2
Local Law Enforc. Block Grant
Supplemental Law Enfor.

Program
Regional Freeway Security
Miscellaneous Grants

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Public Works

Public Works
The Public Works Department is responsible for the operation and maintenance of City facilities and infrastructure.

The Public Works Department includes the following Divisions:
 Engineering provides professional staff to ensure that City-owned infrastructure and facilities are constructed as necessary to accommodate a standard level of service and are built meeting current standards and requirements. Engineering also provides plan review and permits for projects proposed in Pittsburg.
 Marina maintains safety, accessibility, sustainability, and first-class customer experience. The 575-berth
marina is approximately 38 acres and encompass
two motorized and one non-motorized public launch
ramps, two fuel docks, one ADA-accessible kayak
launch ramp, two scenic waterfronts parks, the
“Marina Green” event space, and four parking lots.
 Operations & Maintenance (O&M) is responsible
for administrative duties including planning,
personnel oversight, training, and project review
related to utilities, streets, landscape, parks, traffic signals, and storm drain facilities. O&M manages
streetlight request response, maintenance, and
monitoring. O&M repairs sidewalks, oversees street
trees, runs the graffiti removal program, is
responsible for all City facilities including Buchanan
Swim Center, the Marina Community Center, City
Hall and more. O&M maintains and repairs 178
miles of sewer mains, two sewer lift stations, and
over 18,850 sewer laterals within the City of
Pittsburg rights-of-way. Fleet maintenance is also
included under O&M. O&M is also responsible for
landscape and associated infrastructure at all City
parks, ball fields, facilities, medians, and all other
landscape areas.
 Water Utilities / Pittsburg Water is responsible for the repair and maintenance of the City’s water distribution system, ensuring it meets all State of California Department of Public Health’s water distribution system regulations. Pittsburg Water provides management, operation and maintenance of the City’s thirty-two million gallon per day water treatment plant, eight distribution reservoirs, nine pumping stations, and two wells to reliably provide adequate supplies of highest-quality drinking water that meets or exceeds all federal and state requirements.

FY 2025/26 MOST IMPACTFUL ACCOMPLISHMENTS
 Responded to and repaired approximately 40 main line and 32 service line breaks, replaced 19 faulty water valves, 14 blow-off valves, and replaced 7 plastic (poly) lines with more durable copper pipes to maintain the integrity and reliability of the water distribution system  Cleaned approximately 690,813 linear feet / 130.83 linear miles of sewer mains with sewer combination trucks to prevent mainline overflows and completed CCTV of approximately 18,405 linear feet 3.48 miles of main sewer line to evaluate the pipe condition and to avoid sewer surcharge
 Completed 13 major CIP projects from pedestrian trails to fueling system replacement, to traffic safety improvements, building repair, water treatment plant maintenance, and bypass channels.

Public Works
Department Expenditures Summary
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Expenditures By Category
Salary & Benefits 18,074,972 $ 20,011,190 $ 20,904,929 $ 21,373,593 $ 22,729,366 $ Professional & Consulting Services 3,211,959 5,640,250 3,157,313 5,767,623 2,075,100 Materials, Supplies & Services 17,196,760 18,034,830 19,772,168 27,155,951 22,996,379 Capital Outlay 8,202,516 19,422,358 39,346,318 78,573,137 11,393,852 Cost Allocation 5,529,829 4,910,583 5,129,229 5,224,911 4,173,878 Debt Service 5,016,505 6,118,911 5,237,895 5,124,250 5,117,964 $ 57,232,541 $ 74,138,122 $ 93,547,852 $ 143,219,465 $ 68,486,539 - - - - -
Expenditures By Program
General Fund
Administration 110 95,010 $ 105,383 $ 87,022 $ 56,787 $ 63,944 $ Engineering 110 2,806,854 3,148,922 2,981,509 3,156,649 1,723,692 Streets 110 3,438,240 3,247,017 2,998,611 3,057,242 2,523,736 Graffity 110 230,925 255,316 272,756 210,665 217,554
Swimming Center 110 193,062 276,589 286,772 300,935 303,791 6,764,091 7,033,227 6,626,670 6,782,278 4,832,717
Other Funds
Gas Tax 201 102,207 1,793,446 301,704 - 2,225,000
Road Maintenance & Rehabilitation 202 398,163 3,707,857 1,662,536 225,460 1,900,000 Measure J Tax 204 141,872 224,828 6,268,482 1,953,452 1,523,891 Citywide Lighting & Landscape 205 5,789,596 6,144,662 5,813,329 5,835,384 6,798,380 Lighting & Landscape - Oak Hills 206 35,213 42,086 42,436 31,233 40,352 NPDES 207 1,033,387 979,643 826,079 882,610 913,590
Southwest Pittsburg GHAD II 208 468,414 759,653 1,043,432 1,434,003 1,549,736 Solid Waste 210 - - - - -
Marina Vista Field Replacement 213 - - - 344,541 -
Hillview Jr. High Athletic Field (Maint.)214 - - - 459,746 - Park Maintenance CFD #2007-1 217 71,811 65,822 80,284 141,650 128,569 Marina Dredging/Infrastr. Improv. 257 2,263 - - - -
American Rescue Plan Act 298 - - - - -
Pittsburg Capital Improv. Projects 301 3,078,083 9,872,720 13,682,406 25,264,155 3,772,400 Kirker Creek Drainage Fee 302 - - - - 397,100
Local Traffic Mitigation Fee 303 36,078 12,472 39,383 59,256 - Park Dedication Fee 304 886,028 1,137,912 4,557,248 1,530,591 - Regional Traffic Mitigation Fee 307 - - - - -
Capital Outlay Improvements 309 - - 103,068 6,931 -
Community Capital Improvement 311 1,490 47,636 403,977 1,335,551 - Capital Projects 803 49,854 240,762 691,573 185,518 -
Water 501 25,284,399 28,063,085 38,479,826 84,285,859 30,958,062 Sewer 521 4,485,176 2,853,513 3,822,040 3,083,692 4,167,999 Waterfront Operations 540 - - 2,153 535,342 305,000
Marina 550 2,649,268 4,499,365 2,196,372 2,644,624 2,524,492 Island Energy 580 154,819 513,124 326,101 1,045,743 1,210,091 Fleet Operations 611 3,266,533 3,244,144 3,735,528 2,093,384 2,143,969 Building Maintenance 612 2,533,796 2,902,165 2,843,225 3,058,462 3,095,191 67,104,895 50,468,450 86,921,182 136,437,187 63,653,822 $ 57,232,541 $ 74,138,122 $ 93,547,852 $ 143,219,465 $ 68,486,539

Public Works
Department Expenditures Summary
Expenditure Trends
-
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
160,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Administration
Engineering
Streets
Graffity
Swimming Center
Gas Tax
Road Maintenance & Rehabilitation
Measure J Tax
Citywide Lighting & Landscape
Lighting & Landscape - Oak Hills
NPDES
Southwest Pittsburg GHAD II
Solid Waste
Marina Vista Field Replacement
Hillview Jr. High Athletic Field (Maint.)
Park Maintenance CFD #2007-1
Marina Dredging/Infrastr. Improv.

American Rescue Plan Act
Pittsburg Capital Improv. Projects
Kirker Creek Drainage Fee
Local Traffic Mitigation Fee
Park Dedication Fee
Regional Traffic Mitigation Fee
Capital Outlay Improvements
Community Capital Improvement
Capital Projects
Water
Sewer
Waterfront Operations
Marina
Island Energy
Fleet Operations
Building Maintenance

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Community & Economic Development

Community & Economic Development
The Community and Economic Development Department is a comprehensive umbrella overseeing City growth and sustainability. It ensures that development is well-regulated and compliant through its Planning and Building services, maintains neighborhood standards with Code Enforcement, and fuels economic vitality through strategic planning, business support programs, and thoughtful redevelopment.

The Community and Economic Development Department includes the following Divisions: • Building/Permit Center encompasses Business Licensing and Building, which enforces state construction codes and manages the full permitting and inspection process, with many services available through an automated online system. The Residential Inspection Program, housed within the Permit Center, helps ensure rental properties meet health and safety standards through registration and routine inspections. • Code Enforcement is responsible for enforcing the City’s Municipal Code as adopted by the City Council, from blight, overgrown weeds to abatements of trash and debris in public view, and much more. The Code Enforcement Division plays a key role in helping maintain public safety and enhancing quality of life for Pittsburg residents. • Economic Development is responsible for implementing the City’s economic development strategic plan and building strong partnerships with local business and non-profit organizations. Its mission is to retain existing businesses by helping them grow and become sustainable, while attracting new businesses that will expand employment opportunities for Pittsburg residents. In doing so, the City will expand the local sales and property tax base, while maintaining a positive balance between growth, social equity, and the economy. • Pittsburg Power Company / Island Energy The Pittsburg Power Company (PPC) is a Joint Powers Authority operating as a Publicly Owned Utility (POU). PPC operates within the City of Pittsburg, developing and supporting projects that stretch the City’s economic development endeavors, particularly related to energy projects, generates revenue to support its operations and established goals, and works to retain existing businesses and attract new business development. Currently, PPC is advancing several energy project developments within the City of Pittsburg, including supplying utility services to the Pittsburg Technology Park. PPC also manages the electric and natural gas distribution systems on Mare Island, Vallejo under the common name Island Energy. Since inception, Island Energy has provided safe, timely and reliable energy retail service at cost competitive rates. PPC staff continues to support the evaluation of renewable and alternative energy projects such as solar and fuel cells to lower energy costs in the City of Pittsburg and on Mare Island. • Planning reviews land use applications for entitlement and project development and compliance with the City’s development regulations and guidelines, California Environmental Quality Act (CEQA) and other applicable state, federal, and local regulations. The Planning Division is responsible for development, maintenance, and implementation of the City’s General Plan; development and administration of Pittsburg Municipal Code Title 18 (Zoning) and Title 19 (Signs) of the Pittsburg Municipal Code; co-administration of Title 17 (Subdivisions); coordination and administration of the East Contra Costa County Habitat Conservation Plan (HCP); and preparation and coordination of CEQA environmental clearance documents for the City. • Community Development Block Grant (CDBG) and Housing Rehabilitation oversee the CDBG program, a federal grant from HUD that Pittsburg has received since 1995, as well as low- and moderate-income homeowner rehabilitation loan program also funded by CDBG.

FY 2025/26 MOST IMPACTFUL ACCOMPLISHMENTS
 Adopted the City’s First Healthy Communities Ordinance and received commendation from the American Lung Association for proactive public health policies aimed at reducing tobacco use and protecting residents from secondhand smoke.  Issued 1352 building permits from July 2025 to June 2026.  Entitled the K2 Hydrogen Capture Project, what will be the largest renewable hydrogen generation facility in California.
 Approved an economic development incentive agreement with Cielo Supermarket to assist them opening their 2nd, full-service grocery store at the Highland Square Shopping Center.
 Approved Blue Planet System to become a
permanent facility where they innovate in the
sequestering of CO2 into concrete aggregate.
 Participated in the ‘Capital Rivers Connect:

California Edition’ podcast by Team California
to spotlight the City’s economic development
climate.
 Participated in bringing the annual Meet the
Consultants Forum by Team CA to the County
and participated in the exclusive bus tour to
participants of the forum.
 Recruited and hired an Economic Development
Intern.
 Celebrated the grand opening of the Roof and Realm manufacturing facility at the Contra Costa Industrial Park, marking 100% occupancy at the industrial park which supports a number of manufacturing industries and jobs.
 Nominated and recognized Blue Planet and Bishop Wisecarver for their innovative work at the 2026 East Bay EDA Innovation Awards.
 Recognized outstanding businesses in the community as part of the ‘Think Pittsburg’ series of proclamations.
 Awarded $70,000 in grant funds to 8 businesses under the Façade Improvement Grant Program. Since the inception of this program in February 2024, we have awarded $315,000 to 27 different projects.
 Construction began on the Woulf and Ury Building Restoration Project, which Council award an $85,000 Facade Improvement Grant to support the project.  Planned and organized the first ever Pittsburg Restaurant Week  Zero Lost-time Accidents by Island Energy crew.
 Achieved 100% first-call-solution rate for customer services (Island Energy)  Established 4 new utility services for large industrial customers through customized energy solutions and facility upgrades on Mare Island
 Developed and implemented GIS mapping and Data Management system of the electrical and natural gas distribution systems
 Performed equipment upgrades of 5 critical electrical facilities to increase system reliability and prevent outages

 Graduated a total of over 40 students among 2 Cohorts in the Future Build Preapprenticeship Training Program.  Applied for and received WIOA funds from the County to continue supporting day-to-day operations of the Future Build Pre-apprenticeship Training Program.  CBDG and Housing Rehab Funded: • the installation of 38 ADA compliant curb ramps • job training and placement program that has placed 12 residents • supportive services including assistance for unhoused and medically uninsured • a regenerative farm that distributed fresh produce and free workshops impacting 350 Pittsburg residents • Housing Rehabilitation Loan Program • CORE Program with $121,638 • purchase and rehabilitation of a home to house a Housing Choice Voucher recipient.

Community & Economic Development
Department Expenditures Summary
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Expenditures By Category
Salary & Benefits 6,174,656 $ 6,948,181 $ 7,528,814 $ 7,841,202 $ 8,092,276 $ Professional & Consulting Services 2,277,343 2,661,748 2,297,699 3,122,890 2,466,550 Materials, Supplies & Services 8,104,507 5,470,299 4,724,760 6,223,335 5,817,080 Capital Outlay 221,829 24,710 180,257 509,399 860,821
Cost Allocation 687,068 741,547 992,956 875,105 843,547 Debt Service 150,051 150,051 150,051 386,373 -
$ 17,615,454 $ 15,996,536 $ 15,874,537 $ 18,958,304 $ 18,080,274 - - - - -
Expenditures By Program
General Fund
Planning 110 1,969,199 $ 1,392,820 $ 1,454,848 $ 1,513,354 $ 1,337,433 $ Permits 110 1,266,735 1,955,197 2,086,130 2,262,463 2,024,679 Code Enforcement 110 694,536 796,691 889,793 1,052,433 933,611 Economic Development 110 - - - - 657,988
Economic Development 160 736,369 1,286,614 1,350,935 1,209,961 - General Plan Update 130 - 146,502 115,503 357,378 75,000 4,666,839 5,577,824 5,897,209 6,395,589 5,028,711
Other Funds
Community Develop. Block Grant 233 797,719 588,297 882,925 511,474 824,345 CalHOME Program 245 25,130 913 1,365 153,000 155,000
Miscellaneous Grants 299 - - 99,000 - -
Developer Deposits 308 - 401,148 347,581 175,022 500,000 Island Energy 580 9,744,818 7,414,001 6,794,334 9,207,182 9,400,433 Pittsburg Power Company 590 2,380,948 2,014,353 1,852,123 2,516,037 2,171,785 10,418,712 12,948,615 9,977,328 12,562,715 13,051,563
$ 17,615,454 $ 15,996,536 $ 15,874,537 $ 18,958,304 $ 18,080,274 Expenditure Trends
-
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
20,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Planning
Permits
Code Enforcement
Economic Development
General Plan Update
Community Develop. Block
Grant
CalHOME Program
Miscellaneous Grants
Developer Deposits
Island Energy
Pittsburg Power Company

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Recreation

Recreation
The Recreation Department provides programs and services including aquatics, senior services, youth sports, operation of the California Theatre, and the seasonal operation of Small World Children’s Amusement Park. These programs and services enhance the quality of life for all age groups of residents in the City of Pittsburg. Administration of programs helps to support City development, encourage community image, and promote social interaction and a positive sense of community.

The Recreation Department includes the following Divisions:
 Aquatics operates the aquatic center, including recreation and lap swim, classes and programs, and rentals.
 Administration provides direction, planning, and administration for all recreation services, programs, activities, and community events.
 Events/Activities like the holiday parade and tree lighting, Halloween Bash and Haunted House, Pittsburg Cares 5k Run, summer event series car shows, First Fridays, Eats & Beats food trucks, all events at Small World Park and Buchanan Swim Center, and more are put on through the Recreation Department for free or for a nominal fee. Events and Activities aim to make Pittsburg a premier location for families to live and play.  Senior Center provides various activities and programs for the City’s residents, ages 50+ years old which include exercise programs, financial counseling, crafts, special excursions, health management, social events, and substantial focus on meals and wellness.  Small World Park manages daily operations of a children’s amusement park. The 7-acre park operates on weekends during the spring and fall seasons and three days a week during the summer months. The park is home to special events such as the annual Easter Egg Hunt, Green Footprint Festival, National Night Out, and the Halloween Bash. Amenities include a train, carousel, whale ride, Ferris wheel, zipline, crawdad fishing, and play equipment. Six spacious picnic sites, a barn, and a birthday party castle are available for rent. In 2023, the park collaborated with the Pittsburg Library to introduce StoryWalk, a permanent feature that displays pages from a selected book, encouraging patrons to engage in reading while playing.

A nominal admission fee is levied to cover the operational expenses of the park.  Sports provides a wide variety of recreation sports leagues, camps and clinics for youth and adults, additionally, responsible for coordination of field rentals and usage. • Youth & Young Adult Services provides a variety of programs for youth and young adults including job readiness, employment opportunities, sports and overall wellness, arts and community. The division oversees the Youth Advisory Commission, which empowers youth to assume civic leadership roles within their peer groups. Programs designed to provide employment resources, training, and job experience, mentorship, and team-building opportunities for youth aged 11 to 21 encompass the Pittsburg Spring/ Summer Youth Corp, Twilight Hoops, and Youth and Government initiatives. Additionally, this division assumes responsibility for the My Brother’s Keeper Pittsburg Initiative.

FY 2025/26 MOST IMPACTFUL ACCOMPLISHMENTS
 New and expanded programs:
o Adaptive Adult Programming
o AI and video game-based classes
o Tiny Tots Programming
 Donated 1,104 pounds of food to the Food Bank
of Contra Costa and Solano, providing 920 meals
through the Halloween events canned food drive
 Received $25,000 from the My Brother’s
Keeper (MBK) Community Capacity Grant to
support the MBK Pittsburg Youth Ambassador
Program and strengthen ongoing collaboration
with MBK Community Table partners.
 Served as donation pick-up location for food
and used holiday decorations through
partnerships with Mount Diablo Resources
Recovery and White Pony express.
 27,300 participants were served through Marina
Center activities, more than 45,000 aquatic
participants, 12,500 sports participants, 15,000
Small World Park patrons, and 17,550 Senior
Center patrons.

Recreation
Department Expenditures Summary
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Expenditures By Category
Salary & Benefits 1,572,730 $ 1,930,560 $ 1,904,654 $ 1,986,058 $ 1,847,095 $ Professional & Consulting Services 493,035 288,970 298,939 292,877 255,500 Materials, Supplies & Services 540,977 796,367 583,500 718,743 470,640 Capital Outlay - - - - -
Cost Allocation 324,341 432,140 331,454 409,419 400,846 Debt Service - - - - -
$ 2,931,083 $ 3,448,037 $ 3,118,547 $ 3,407,097 $ 2,974,081 - - - - -
Expenditures By Program
General Fund
Administration 110 790,528 $ 864,584 $ 812,125 $ 846,700 $ 919,323 $ Youth Activities 110 253,946 377,913 431,755 522,421 603,039 Sports 110 346,714 327,516 349,457 403,219 371,861
Community Events 110 150,028 225,458 111,508 85,750 88,543 Senior Center 110 439,588 556,076 542,988 545,933 537,057 Youth Summer 110 36,423 58,476 39,342 48,846 34,949
Aquatics 110 200,310 209,246 245,679 202,044 176,580
Small World Park 110 100,542 119,009 105,503 172,976 111,729 2,318,079 2,738,278 2,638,357 2,827,889 2,843,081
Other Funds
Pittsburg Arts & Comm. Foundation 258 585,492 584,490 366,887 562,140 106,000 Miscellaneous Grants 299 27,512 125,269 113,303 17,068 - Pittsburg Capital Improv. Projects 301 - - - - 25,000
709,759 613,004 480,190 579,208 131,000
$ 2,931,083 $ 3,448,037 $ 3,118,547 $ 3,407,097 $ 2,974,081 Expenditure Trends
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Administration
Youth Activities
Sports
Community Events
Senior Center
Youth Summer
Aquatics
Small World Park
Pittsburg Arts & Comm.

Foundation
Miscellaneous Grants
Pittsburg Capital Improv.

Projects

Community Services

Community Services
Community Services encompasses the Successor Agency for the Redevelopment Agency of the City of Pittsburg (Successor Agency) and the Housing Authority of the City of Pittsburg (Housing Authority). The Community Services Department formerly encompassed the Housing Rehabilitation Loan Program and the Community Development Block Grant Program (CDBG), which moved to the Community and Economic Development Department in FY 2025-26.

The Community Services Department includes the following: • Housing Authority of the City of Pittsburg provides rental subsidy to the maximum extent allowable to families participating in the Housing Choice Voucher Program, Home Ownership Voucher Program and Veterans through the Veterans Affair Supportive Housing Voucher program. • Successor Agency to the Redevelopment Agency of the City of Pittsburg is a public entity formed after California’s redevelopment agencies were dissolved in 2012 due to state legislation. Its purpose is to wind down the former redevelopment agency’s operations, manage its assets, and fulfill existing contractual obligations. An Oversight Board was created to oversee the Successor Agency’s actions, ensuring compliance with state laws and the proper distribution of assets to other taxing entities.

FY 2025/26 MOST IMPACTFUL ACCOMPLISHMENTS
 In partnership with the Community and Economic Development Department, the Housing Authority Launched the Pathway to Promise Program, a pilot that connects Housing Choice Voucher and Veterans Affair Supportive Housing Voucher participants with job training and skill building opportunities and helps them achieve financial independence.  Administered the Housing Choice Voucher, Home Ownership Voucher Program and Veterans Affair Supportive Housing Voucher Programs to approximately 1,140 individuals and families.

Community Services
Department Expenditures Summary
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Expenditures By Category
Salary & Benefits 1,406,072 $ 1,388,902 $ 1,310,379 $ 1,424,914 $ 1,653,904 $ Professional & Consulting Services 194,763 770,049 815,786 823,376 797,402 Materials, Supplies & Services 21,960,557 23,195,653 25,183,080 23,155,647 25,667,376 Capital Outlay 62,267 - 1,464 - 1,000
Cost Allocation 299,634 388,965 356,262 317,718 330,897 Debt Service 31,434,659 31,296,570 31,376,455 31,313,498 31,318,493 $ 55,357,952 $ 57,040,139 $ 59,043,426 $ 57,035,153 $ 59,769,072 - - - - -
Expenditures By Program
General Fund
California Theater 120 194,391 $ 674,695 $ 577,790 $ 495,303 $ 508,213 $ 194,391 674,695 577,790 495,303 508,213
Other Funds
Housing Choice Vouchers 241 23,204,388 24,298,317 25,974,095 24,422,231 27,081,882 Housing Successor 248 141,504 410,356 449,078 463,716 494,884 Successor Agency 800 31,817,669 31,656,771 32,042,463 31,653,903 31,684,093 56,365,444 55,163,561 58,465,636 56,539,850 59,260,859
$ 55,357,952 $ 57,040,139 $ 59,043,426 $ 57,035,153 $ 59,769,072 Expenditure Trends
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
California Theater
Housing Choice
Vouchers
Housing Successor
Successor Agency

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City Council
Mayor Vice Mayor
Dionne Adams Angelica Lopez

Council Member Council Member Council Member
Jelani Killings Arlene Kobata Juan Antonio Banales

City Council
Voted by the residents of Pittsburg, Pittsburg’s elected officials represent the people’s interests and make decisions on their behalf while ensuring that government functions in a fair, transparent, and accountable way. Representation, policy setting, oversight, accountability, advocacy, problem solving, resource allocation, and public engagement are among the most important duties of Pittsburg’s elected officials.

The following are elected positions in the City of Pittsburg:
• City Clerk serves as the Clerk of the City Council and Secretary to all other Agencies within the City. The City Clerk is an elected position that holds office for four years. The City Clerk’s Office oversees local elections, the City’s vital records and legislative history, and the records management program. The City Clerk’s Office is responsible for production and publication of all Council/Agency agendas, attends the meetings, records and prepares minutes, conducts the City’s elections, facilitates access to public records, ensures compliance with legal noticing requirements for all meetings, coordinates recruitment, interview and appointment of the members of City commissions and maintains the City’s Municipal Code.
• City Council operates under a council-manager form of government and derives its authority from both the California constitution and laws enacted by the state legislature. All legislative power is held by the publicly elected, five-member City Council, which consists of the Mayor and four Council Members. All Council Members have equal authority. The Mayor, however, has the additional responsibility of presiding over City Council meetings, signing official documents, and performing ceremonial functions. City Council Members are elected and hold office for four years. The Mayor is selected among the Council Members and serves for a one-year term.
• City Treasurer is responsible for auditing and examining all investments made by the City of Pittsburg authorized personnel. Such audits may be performed as deemed necessary and subsequently reported to the City Council. The Treasurer serves a four-year term.

City Council
Department Expenditures Summary
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Expenditures By Category
Salary & Benefits 116,625 $ 130,059 $ 120,109 $ 136,123 $ 181,768 $ Professional & Consulting Services 1,299 - 8,848 1,000 1,000 Materials, Supplies & Services 31,888 19,778 20,342 19,564 28,250 Capital Outlay - - - - -
Cost Allocation - - - 8,652 29,505
Debt Service - - - - -
$ 149,812 $ 149,837 $ 149,299 $ 165,339 $ 240,523
- - - - -
Expenditures By Program
General Fund
Administration 110 149,812 $ 149,837 $ 149,299 $ 165,339 $ 240,523 $ $ 149,812 $ 149,837 $ 149,299 $ 165,339 $ 240,523
Expenditure Trends
-
50,000
100,000
150,000
200,000
250,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Administration

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City Attorney

City Attorney
The City Attorney is appointed by City Council and is responsible for providing legal advice to City Council, City staff and City boards and commissions on a broad range of matters that affect the conduct of City business. The City Attorney reviews and drafts contracts, ordinances, resolutions, and related legal documents to implement adopted city policies and represents the City in certain litigation and non-litigation matters. The City Attorney’s office also provides training, education, and negotiation assistance to staff, Council, and City boards and commissions.

City Attorney
Department Expenditures Summary
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Expenditures By Category
Salary & Benefits 266,746 $ 325,495 $ 362,995 $ 399,362 $ 344,445 $ Professional & Consulting Services 12,516 27,866 1,175 60,000 40,000 Materials, Supplies & Services 45,097 38,109 19,341 50,247 96,747 Capital Outlay - - - - -
Cost Allocation 16,084 15,614 20,313 20,195 12,454
Debt Service - - - - -
$ 340,443 $ 407,084 $ 403,824 $ 529,804 $ 493,646
- - - - -
Expenditures By Program
General Fund
Administration 110 340,443 $ 407,084 $ 403,824 $ 529,804 $ 493,646 $ $ 340,443 $ 407,084 $ 403,824 $ 529,804 $ 493,646
Expenditure Trends
-
100,000
200,000
300,000
400,000
500,000
600,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Administration

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City Manager’s Office

City Manager’s Office
The City Manager and City Manager’s Office (CMO) lead in the administration of City operations and execution of the City Council’s goals and priorities determined in its annual Strategic Plan.

The City Manager provides information to the City Council, makes policy and legislative recommendations, strategically addresses current and future needs of the community, oversees the annual Operating Budget and fiscal health of the City, and guides content in City Council and subcommittee meetings. The City Manager also serves as the Director of Emergency Operations and Executive Director of the Pittsburg Arts and Community Foundation, the Pittsburg Power Company, the Successor Agency, and the Housing Authority of the City of Pittsburg.

In carrying out the direction and vision of the City Council, the City Manager ensures that City services are available equitably to the entire community and that residents have access to information regarding City policies, programs, and services. The CMO is also tasked with researching, developing, and implementing various long-range projects and initiatives to serve the interests of Pittsburg.

The City Manager’s Office includes the following Divisions:
• Communications and Outreach utilize the City Council’s annual Strategic Plan to conduct outreach and community engagement ranging from townhalls to educational and community engagement events, social media posts, annual publications, and the State of the City Address. The division is the City’s hub for ensuring messaging and branding is consistent across all outreaches, engagement, and communication efforts. • Emergency Operations Center is responsible for preparing the City of Pittsburg for various incidents, events, and disasters and has provided disaster preparedness information and training to all City departments. The City’s Emergency Operations Center (EOC) is activated during extraordinary emergencies or events and during disasters. • Environmental Services leads implementation of the City’s Sustainability Plan (Climate Action Plan). With the goal of reducing greenhouse gas emissions and improving the City’s environment, the division develops and implements programs to address environmental hazards like brownfields, energy- inefficiencies, landfilled waste, and more. The Division manages all municipal solid waste generated in Pittsburg through education, compliance, safety, and enforcement programs. Pittsburg has its own Local Enforcement Agency (LEA) for enforcement and permitting solid waste facilities and leads the Emergency Operation Center and employee safety training programs.
• Waterfront Operations is responsible for compliance with Senate Bill 551 (SB 551), which granted tidelands and submerged Public Trust Lands (Trust Lands) to the City of Pittsburg.

Under SB551, the Waterfront strives to bring widespread public benefit to the area by providing events and activities, recreation opportunities and infrastructure, as well as commerce at the waterfront.

• Information Systems centrally manages the operation, maintenance and replacement of the Citywide network infrastructure, telephone, computer equipment and other hardware and software needs. IT also serves the needs of staff, responding to over 2,000 service requests per year and strategically managing internal infrastructure to improve the public and internal experience with processes involving technology.

FY 2025/26 MOST IMPACTFUL ACCOMPLISHMENTS
 Reopened Central Harbor Park after implementing $3.5M grant funded project from the Sacramento-San Joaquin Delta Conservancy
 Received a “No Further Action” from the California State Water Resources Control Board on the City’s first remediation project under the US EPA-funded Brownfields Program  Launched the City’s first Green Footprint Summer Series in partnership with the California Theatre
 Revived the City’s monthly newsletter, “The Anchor”
 Updated the City’s Emergency Operations Plan
 Awarded $250,000 for implementation of several key initiatives to enhance the City’s infrastructure cybersecurity posture.
 Successfully implemented ArcGIS Enterprise to deliver secure, scalable GIS services and foster collaboration across departments. Streamlined the extraction and transformation of critical asset data using ArcGIS Pro tools and automated geoprocessing models. The city’s deployment of a GIS enterprise system has significantly enhanced asset management and mapping capabilities, empowering staff to efficiently maintain and leverage these tools.  Launched customer experience and public access improvements like AskPitt! AI chatbot, a full website overhaul for ADA compliance, Tyler Civic Access, Kaizen recreation registration software, AT&T Hosted Voice, and an update to the mobile app.  Implementing an ERP system for financial and human resources to streamline operations, enhance process efficiency, improve data accuracy, and increase visibility across key business functions. This initiative will strengthen reporting capabilities and support more informed decision-making. The project is ongoing, with phased rollouts underway.

City Manager
Department Expenditures Summary
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Expenditures By Category
Salary & Benefits 2,142,815 $ 2,114,640 $ 2,211,060 $ 2,267,314 $ 2,579,470 $ Professional & Consulting Services 836,158 813,598 790,185 699,984 921,500 Materials, Supplies & Services 629,473 1,438,353 828,712 1,571,291 1,637,231 Capital Outlay 697,932 1,639,449 1,128,007 5,212,708 147,500 Cost Allocation 317,144 391,560 2,728,096 254,904 283,778 Debt Service - - - - -
$ 4,623,522 $ 6,397,600 $ 7,686,060 $ 10,006,201 $ 5,569,479 - - - - -
Expenditures By Program
General Fund
Administration 110 161,129 $ 149,875 $ 143,981 $ 150,288 $ 353,344 $ Communications 110 - - - - 214,842
Emergency Operations Center 140 53,494 45,165 53,573 50,000 114,056 214,623 195,040 197,554 200,288 682,242
Other Funds
NPDES 207 427,841 334,422 202,138 167,423 194,359
Solid Waste 210 767,882 733,168 911,266 1,285,203 1,252,910 US EPA Grants 256 750 2,003 997 4,857 4,500
Local Enforcement Agency Grants 281 21,600 21,002 16,314 4,507 16,032 American Rescue Plan Act 298 772,454 1,964,497 3,636,050 4,893,944 - Waterfront Operations 540 702,346 670,062 648,491 739,807 864,296 Information/Communication Systems 601 1,622,735 1,745,909 2,018,732 2,680,172 2,525,140 Housing Successor 248 93,291 731,497 54,518 30,000 30,000 6,202,560 4,408,899 7,488,506 9,805,913 4,887,237
$ 4,623,522 $ 6,397,600 $ 7,686,060 $ 10,006,201 $ 5,569,479 Expenditure Trends
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Administration
Communications
Emergency Operations Center
NPDES
Solid Waste
US EPA Grants
Local Enforcement Agency
Grants
American Rescue Plan Act
Waterfront Operations
Information/Communication
Systems
Housing Successor

City Clerk

City Clerk
City Clerk Services oversees local elections, the City’s vital records and legislative history, and the records management program. The City Clerk’s Office is responsible for production and publication of all Council/Agency agendas; attends the meetings, records and prepares minutes; conducts the City’s elections; facilitates access to public records; ensures compliance with legal noticing requirements for all meetings; coordinates recruitment, interview and appointment of the members of City commissions and maintains the City’s Municipal Code.

FY 2025/26 MOST IMPACTFUL ACCOMPLISHMENTS
 Implemented a new agenda management software
 Launched a public records request software management system

City Clerk
Department Expenditures Summary
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Expenditures By Category
Salary & Benefits 443,234 $ 363,911 $ 395,675 $ 417,468 $ 391,115 $ Professional & Consulting Services 33,427 49,250 44,401 180,500 32,500 Materials, Supplies & Services 98,716 16,453 118,722 39,115 194,330 Capital Outlay 58,219 6,084 142 - 100,000
Cost Allocation 153,017 137,496 125,430 105,766 76,073
Debt Service - - - - -
$ 786,613 $ 573,194 $ 684,370 $ 742,849 $ 794,018
- - - - -
Expenditures By Program
General Fund
Administration 110 608,087 $ 444,641 $ 548,016 $ 479,621 $ 565,108 $ 608,087 444,641 548,016 479,621 565,108
Other Funds
Public Education & Government Fees215 82,817 35,194 30,560 153,000 125,000 Water 501 48,251 48,026 53,700 55,443 51,955
Sewer 521 47,458 45,333 52,094 54,785 51,955
128,553 178,526 136,354 263,228 228,910
$ 786,613 $ 573,194 $ 684,370 $ 742,849 $ 794,018
Expenditure Trends
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Administration
Public Education &
Government Fees
Water
Sewer

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Human Resources

Human Resources
The Human Resources Department (HR) supports the organization and its employees to provide the highest level of service to the City of Pittsburg community. We take pride in delivering services that support a productive, innovative, and inclusive workforce. The mission of HR is to provide vision and leadership for the City’s workforce programs: talent acquisition, benefits administration, classification and compensation, recruitment and selection, workers’ compensation, performance management, workers’ compensation, leave administration, training and development, and labor and employee relations.

FY 2025/26 MOST IMPACTFUL ACCOMPLISHMENTS
 Supported the City Council Strategic Planning and City-wide performance measure tracking processes, resulting in annual Strategic Plans and performance dashboards viewable here Citywide Performance Dashboard.
 Implemented a robust platform for employee on-boarding, document submission and records as well as a dynamic learning management system.
 Promoted wellness programming to support the physical and mental health of our valued employees, including weekly resource announcements, articles and webinars as well as fitness challenges and on-site wellness events.
 Reduced Worker’s Compensation claims through injury prevention measures and education.

Human Resources
Department Expenditures Summary
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Expenditures By Category
Salary & Benefits 5,788,202 $ 6,537,549 $ 6,875,859 $ 7,931,740 $ 7,020,847 $ Professional & Consulting Services 318,262 331,376 179,049 178,000 227,000 Materials, Supplies & Services 2,683,564 2,945,687 2,370,286 2,657,763 2,741,050 Capital Outlay - - - - -
Cost Allocation 52,299 51,196 56,846 61,484 51,402
Debt Service - - - - -
$ 8,842,327 $ 9,865,808 $ 9,482,040 $ 10,828,987 $ 10,040,299 - - - - -
Expenditures By Program
General Fund
Administration 110 1,271,626 $ 1,413,201 $ 1,297,264 $ 1,364,894 $ 1,345,299 $ 1,271,626 1,413,201 1,297,264 1,364,894 1,345,299
Other Funds
Miscellaneous Grants 299 - - - - -
General Liability Insurance 613 2,617,953 2,856,711 2,292,192 2,569,997 2,649,000 Employee Fringe Benefits 631 2,530,920 3,152,588 3,406,456 3,312,800 3,175,000 Pension Trust 632 13,711 17,677 24,180 28,000 32,000
Other Post-Employment Benefits 633 2,408,117 2,425,631 2,461,948 3,553,296 2,839,000 8,452,607 7,570,701 8,184,776 9,464,093 8,695,000
$ 8,842,327 $ 9,865,808 $ 9,482,040 $ 10,828,987 $ 10,040,299 Expenditure Trends
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Administration
Miscellaneous Grants
General Liability Insurance
Employee Fringe Benefits
Pension Trust
Other Post-Employment
Benefits

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Finance

Finance
The Finance Department is responsible for budget, accounting operations, payroll, utility billing, financial reporting, debt issuance and management, risk management programs and investments for all the City departments and agencies within the framework of City policies and procedures. As a support department, Finance provides administration, accounting, and fiscal management services to City staff.

The Finance Department includes the following: • Payment Center serves as the central location where residents and businesses make payments to the city, including ensuring secure and efficient transaction processing. • Risk Management oversees the city’s insurance programs, liability claims, worker’s compensation, and safety initiatives. Works to identify, minimize, and manage financial risks to project city assets, employees, and the public.

FY 2025/26 MOST IMPACTFUL ACCOMPLISHMENTS
 Worked with Council and City departments to submit a budget consistent with the City’s Fiscal Sustainability Ordinance.
 Staff is currently working with its municipal advisor and consultants to refinance some of the Successor Agency bonds in order to generate over $1.95 million in present value savings or $10.6 million in gross cash flow savings.
 Implemented a first phase of the Enterprise Resource & Planning System that includes Financial Accounting, Accounts Payable, and Purchasing modules.

Finance
Department Expenditures Summary
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Expenditures By Category
Salary & Benefits 2,836,197 $ 2,758,791 $ 3,067,158 $ 3,126,548 $ 3,523,853 $ Professional & Consulting Services 175,447 160,797 150,072 505,000 458,000 Materials, Supplies & Services 786,958 575,898 619,664 610,155 735,425 Capital Outlay 1,500,000 - 3,545,226 1,650,573 -
Cost Allocation 322,276 382,545 392,325 431,968 361,694 Debt Service 5,845,637 6,393,919 6,485,530 6,345,857 6,157,332 $ 11,466,515 $ 10,271,950 $ 14,259,975 $ 12,670,101 $ 11,236,304 - - - - -
Expenditures By Program
General Fund
Accounting 110 1,792,167 $ 1,673,829 $ 1,782,997 $ 2,181,981 $ 2,313,845 $ Golf Course 170 808 - - - -
- - - - -
1,792,975 1,673,829 1,782,997 2,181,981 2,313,845
Other Funds
Railroad Avenue BART CFD #2014 219 67,380 124,581 145,431 145,500 145,500 Project Amenities Mgmt (CFD #2016-1) 220 4,471 6,419 6,154 6,400 11,575 Fire District CFD 221 4,085 4,533 5,150 5,900 6,250
Vista Del Mar CFD #2005-2 222 - - - - -
Pension Obligation Bonds 401 4,519,852 4,628,205 4,686,694 4,746,859 4,559,802 Water 501 2,042,683 2,084,827 2,318,129 2,391,885 2,397,926 Sewer 521 - - - - 271,026
Pittsburg Power Company 590 6,242 10,435 - - -
Century Plaza Auto Mall #2001-3 701 322,172 325,113 317,432 328,164 320,813 Bailey Estates 2006-1 702 - - - - -
Vista Del Mar CFD 2005 703 719,625 719,651 716,498 716,719 726,244 San Marco CFD 2009-1 704 1,528,994 8,086 3,579,086 1,651,620 13,800 Re-Assessment District 2022-1 705 458,036 686,271 702,404 495,073 469,523 8,598,121 9,673,540 12,476,978 10,488,120 8,922,459
$ 11,466,515 $ 10,271,950 $ 14,259,975 $ 12,670,101 $ 11,236,304 Expenditure Trends
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Accounting
Golf Course
Railroad Avenue BART CFD #2014
Project Amenities Mgmt (CFD
#2016-1) Fire District CFD
Vista Del Mar CFD #2005-2
Pension Obligation Bonds
Water
Sewer
Pittsburg Power Company
Century Plaza Auto Mall #2001-3
Bailey Estates 2006-1
Vista Del Mar CFD 2005
San Marco CFD 2009-1
Re-Assessment District 2022-1

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Nondepartmental
Department Expenditures Summary
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
Actual Actual Actual Projected Proposed
Expenditures By Category
Salary & Benefits 102,648 $ 109,285 $ 164,512 $ 169,196 $ (1,500,000) $ Professional & Consulting Services 711,352 1,339,894 757,774 920,442 249,582 Materials, Supplies & Services 2,448,941 2,296,884 1,248,958 1,702,552 1,845,028 Capital Outlay 9,150 - 1,948,990 3,732,648 -
Cost Allocation 2,180,705 3,872,502 2,264,966 2,637,018 2,593,359 Debt Service 6,920 10,546 91,452 80,000 80,000
$ 5,459,716 $ 7,629,111 $ 6,476,652 $ 9,241,856 $ 3,267,969 - - - - -
Expenditures By Program
General Fund
Nondepatmental 110 4,857,030 $ 6,610,183 $ 3,738,253 $ 4,344,030 $ 2,667,463 $ Golf Course 160 - - 79,556 80,000 -
- - - - -
4,857,030 6,610,183 3,817,809 4,424,030 2,667,463
Other Funds
Tuscany Meadows CFD #2021-1 204 9,150 - - - -
Railroad Avenue BART CFD #2014 207 - - - 278,000 278,000 Project Amenities Mgmt (CFD #2016-1) 241 - - - - -
Fire District CFD 256 311,275 698,251 2,400,639 4,381,141 243,510 Vista Del Mar CFD #2005-2 299 155,115 187,175 92,954 14,997 - Pension Obligation Bonds 303 63,573 66,751 82,625 71,844 73,996 Water 304 63,573 66,751 82,625 71,844 5,000
1,018,928 602,686 2,658,843 4,817,826 600,506
$ 5,459,716 $ 7,629,111 $ 6,476,652 $ 9,241,856 $ 3,267,969 Expenditure Trends
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
10,000,000
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Actual
FY 25/26
Projected
FY 26/27
Proposed
Nondepatmental
Golf Course
Tuscany Meadows CFD #2021-1
Railroad Avenue BART CFD #2014
Project Amenities Mgmt (CFD
#2016-1)
Fire District CFD
Vista Del Mar CFD #2005-2
Pension Obligation Bonds
Water

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Capital Improvement Program

Capital Improvement Program
Active Projects List
Project Number Project Name
1504 Dream Courts
1755 City Gateway Monument
2019 2018-03 BART Pedestrian & Bicycle Connectivity
2037 Harbor St. Safety Improvements
2041 Bailey Road Improvements Phase I
2042 FY 23/24 Citywide Traffic Calming
2043 Zone 7 Pavement Management
2045 Walk-Smart Crosswalk Improvements Phase I
2049 Bailey Road Pavement Maintenance
2052 Delta De Anza Trail Improvements
2060 Walk-Smart Crosswalk Improvements Phase II
2228 Citywide Arterial Median Conversion
2242 Annual Citywide Striping & Signage
2243 Countywide Smart Signals
2244 Citywide Sidewalk Repair
2314 Pittsburg Center Smart Pilot Project
2472 Pitt Moves Act Transport & ADA Plan
3024 Buchanan Road Slope Repair
3038 West Leland Road Extension Phase II
3039 Pittsburg-Antioch Highway Widening
3040 Buchanan Park Pond Loop Replacement
3118 Corporation Yard Groundwater Monitoring Wells
3332 Citywide Fence/Soundwall Repairs
4079 Linscheid Drive Traffic Calming
5003 West Santa Fe Avenue Sewer Water Rehabilitation Phase I 5006 Water System Reliability Project
5007 Highlands Ranch Tank Improvements
5065 Water Treatment Plant Repairs & Improvements
5067 Water Treatment Plant Filtration Improvements & Hypochlorite Conversion 5074 Water Treatment Plant Fuel Conversion
5090 Bella Vista / Riverview Water Consolidation
5120 Loveridge Road Sanitary Sewer Pipe Re-Line
5130 Terry Court Sewer Repair
5517 Sheds A-D Upgrades (Marina)
5816 Duct Bank and Vault Replace
5820 Waterfront Area Reliability
5821 Outage Recovery
5826 RA Replacement
5827 Electrical Substation Battery Replacement
5828 Residential Gas Isolation Valves Installation
5829 Electric System SKM Modeling and Analysis
TBD Americana Park Basin Retrofit
TBD Buchanan Park Storm Drain Improvement
TBD Buchanan Pump Station Electrical Repairs
TBD California Avenue Class I Bike Path
TBD California Seasons Sewer Lift Station Repair

Capital Improvement Program
Active Projects List
Project Number Project Name
TBD Central Addition Water & Sewer Rehabilitation Project Phase I TBD City Gateway Beautification
TBD City Park Electrical Room Replacement
TBD Delta De Anza Multimodel Trail Safety Improvements Phase II TBD FY 2026/27 CDBG ADA Curb Ramp Installation
TBD Island Energy Electric Substation Protection Reinforcement TBD Loveridge Road Complete Streets
TBD Marina Outdoor Fitness Area
TBD Pavement Management Program
TBD Pittsburg Premier Fields Phase II
TBD Soccer Field Turf Replacement
TBD West Leland Road Bicycle & Pedestrian Overcrossing
TBD West Leland Road Landscape Medians
TBD West Santa Fe Avenue Sewer Water Rehabilitation Phase II TBD Zone 7 Pavement Management Phase II

Capital Improvement Program
New Funding Requests by Project
Project
Number
Project Total Gas Tax
201
RMRA (SB1)
202
Measure J
204
CDBG
233
Pittsburg
Capital
Improvement
Projects
301
Kirker Creek
Drainage
302
1504 Dream Courts 2,000,000 $ - $ - $ - $ - $ 2,000,000 $ - $ 2042 Annual Citywide Traffic Calming 75,000 75,000
2043 Zone 7 Pavement Management Phase I 322,452 322,452 2228 Citywide Arterial Median Conversion 50,000 50,000
2242 Annual Citywide Striping and Signage 50,000 50,000 2060 Walk-Smart Crosswalk Improvements Phase II 149,500 149,500 3332 Annual Citywide Fence/Soundwall Repairs 75,000 75,000 4079 Linscheid Drive Traffic Calming 366,833 366,833
5065 Water Treatment Plant Capital Repairs & Improvements 25,000 5067 WTP Filtration Improvements & Hypochlorite Conversion 2,265,000 5130 Terry Court Sewer Repair 580,000
5816 Duct Bank and Vault Replacements 100,000
5820 Waterfront Area Reliability 125,000
5821 Outage Recovery 80,000
5826 RA Replacement 50,000
5827 Electrical Substation Battery Replacement 40,000
5828 Residential Gas Isolation Valves Installation 85,000 5829 Electrical System "SKM Modeling" and Analysis 50,000 TBD Buchanan Park Storm Drain Improvement 670,000 272,900 397,100 TBD 2026/27 CDBG ADA Curb Ramp Installation Project 10,000 10,000 TBD Zone 7 Pavement Management Phase II 4,150,000 800,000 1,900,000 300,000 1,150,000 TBD City Gateway Beautification 100,000 100,000
TBD Buchanan Pump Station Electrical Repairs 380,000
TBD Marina Outdoor Fitness Area 305,000
TBD Soccer Field Turf Replacement 100,000 100,000
TBD IE Electrical Substations Protection Reinforcement 60,000 Totals 12,263,785 $ 925,000 $ 1,900,000 $ 747,452 $ 376,833 $ 3,772,400 $ 397,100 $ -
Project Name

Project
Number
Project Total
1504 Dream Courts 2,000,000 $
2042 Annual Citywide Traffic Calming 75,000
2043 Zone 7 Pavement Management Phase I 322,452
2228 Citywide Arterial Median Conversion 50,000
2242 Annual Citywide Striping and Signage 50,000
2060 Walk-Smart Crosswalk Improvements Phase II 149,500 3332 Annual Citywide Fence/Soundwall Repairs 75,000
4079 Linscheid Drive Traffic Calming 366,833
5065 Water Treatment Plant Capital Repairs & Improvements 25,000 5067 WTP Filtration Improvements & Hypochlorite Conversion 2,265,000 5130 Terry Court Sewer Repair 580,000
5816 Duct Bank and Vault Replacements 100,000
5820 Waterfront Area Reliability 125,000
5821 Outage Recovery 80,000
5826 RA Replacement 50,000
5827 Electrical Substation Battery Replacement 40,000
5828 Residential Gas Isolation Valves Installation 85,000 5829 Electrical System "SKM Modeling" and Analysis 50,000 TBD Buchanan Park Storm Drain Improvement 670,000
TBD 2026/27 CDBG ADA Curb Ramp Installation Project 10,000 TBD Zone 7 Pavement Management Phase II 4,150,000
TBD City Gateway Beautification 100,000
TBD Buchanan Pump Station Electrical Repairs 380,000
TBD Marina Outdoor Fitness Area 305,000
TBD Soccer Field Turf Replacement 100,000
TBD IE Electrical Substations Protection Reinforcement 60,000 Totals 12,263,785 $
-
Project Name
Capital Improvement Program
New Funding Requests by Project
Water
501
Sewer
521
Waterfront
540
Island
Energy
580
Donations/
Contributions
$ - - $ - $ - $ - $
25,000
2,265,000
580,000
100,000
125,000
80,000
50,000
40,000
85,000
50,000
380,000
125,000 180,000
60,000
$ 580,000 2,670,000 $ 180,000 $ 590,000 $ 125,000 $

2026/27 - 2030/31

FIVE-YEAR

CAPITAL

IMPROVEMENT

PROGRAM
65 CIVIC AVENUE
PITTSBURG, CA 94565

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2

Table of Contents
Introduction ................................................................................................................................................. 4 City Council/Executive Staff...................................................................................................................... 5 Contributors.............................................................................................................................................. 6 CIP Overview................................................................................................................................................. 7 Accomplishments From FY 2025/26 ......................................................................................................... 9 Active CIP Projects .................................................................................................................................. 10 Project Categories/Potential Funding Sources ....................................................................................... 12 Capital Improvement Program Summary ............................................................................................... 15 Funding Sources.......................................................................................................................................... 19 Summary of Capital Improvement Projects by Priority .............................................................................. 31 Roadway Infrastructure Projects................................................................................................................ 35 Underground Infrastructure Projects ......................................................................................................... 65 Community Facilities Projects ..................................................................................................................... 79 Park Projects ............................................................................................................................................... 89 Marina Projects ........................................................................................................................................... 97 Power Projects .......................................................................................................................................... 101 Future Improvements ............................................................................................................................... 110 Appendix A: Glossary of Funding .............................................................................................................. 129 Appendix B: Acronyms .............................................................................................................................. 137 Appendix C: Current Projects Totals ......................................................................................................... 141 Appendix D: Project Summary .................................................................................................................. 147 Appendix E: Project Index ......................................................................................................................... 155 3

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4

CITY OF PITTSBURG
FY 2026/27 - FY 2030/31

FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM
City Council
Dionne Adams........................................................................................................................... MAYOR Angelica Lopez..................................................................................................................VICE MAYOR Juan Antonio Banales ............................................................................................. COUNCIL MEMBER Arlene Kobata ......................................................................................................... COUNCIL MEMBER Jelani Killings........................................................................................................... COUNCIL MEMBER Executive Team
Darin Gale ................................................................................................................... CITY MANAGER Donna Mooney…………………………………………………………………………………………………….…CITY ATTORNEY Elena Adair………………………………………………………………………………………………………………...FINANCE DIRECTOR Jordan Davis ……………………………………DIRECTOR OF COMMUNITY AND ECONOMIC DEVELOPMENT John Samuelson ............................................................... PUBLIC WORKS DIRECTOR/CITY ENGINEER Kolette Simonton…………………………………………………………………………………..DIRECTOR OF RECREATION

PREPARED BY
Public Works Department Staff
June 1, 2026
5

Contributors
Sharon Paz ............................................................................................ ADMINISTRATIVE ANALYST ll Lydia Blakely ......................................................................................... ADMINISTRATIVE SPECIALIST Gina Haynes ............................................... ASSISTANT DIRECTOR OF PUBLIC WORKS-ENGINEERING Mariana Mena ....................................................................................................... SENIOR ENGINEER SM Saklaen.............................................................................................................. SENIOR ENGINEER Khristin Labao .................................................................................................. ASSOCIATE ENGINEER Savon Reese ..................................................................................................... ASSOCIATE ENGINEER Tina Tan ............................................................................................................. ASSISTANT ENGINEER Maria Ruiz ......................................................................................................... ASSISTANT ENGINEER Jolan Longway ....................................................................... DEVELOPMENT SERVICES SUPERVISOR April Chamberlain ................................................................................. ADMINISTRATIVE ANALYST II Zuna Barker Portillo ............................................... ENVIRONMENTAL HEALTH AND SAFETY OFFICER Sara Bellafronte .......................................................................... ASSISTANT TO THE CITY MANAGER Hilario Mata ....................................................................... ASSISTANT DIRECTOR OF PUBLIC WORKS Bobby Joaquin .................................................................... LEAD SUPERINTENDENT- PUBLIC WORKS Jorge Esparza .............................................................................. SUPERINTENDENT - WASTEWATER Jason Moser ............................................................ SUPERINTENDENT - WATER TREATMENT PLANT Pedro Ramos............................................................................................ SUPERINTENDENT – WATER Bryan Ballardo ............................................................................... SUPERINTENDENT – OPERATIONS Olivia Ortega ............................................................................................................ HARBORMASTER Tracy Story .......................................................................................................... FINANCIAL ANALYSIS Vanessa Xie ..................................... DEPUTY GENERAL MANAGER – PITTSBURG POWER COMPANY Bradly Bond……………………………………………………UTILITY SUPERVISOR-PITTSBURG POWER COMPANY 6

OVERVIEW
The City of Pittsburg’s (City) 5-Year Capital Improvement Program (CIP) is a multi-year planning instrument for all individual capital improvement projects and funding sources, such as construction of new facilities and infrastructure. CIP also oversees the expansion, rehabilitation, or replacement of existing City-owned assets. The 5- Year CIP is developed by City Staff and is adopted by the City Council as a guide for prioritization of various projects to accomplish goals for our community. The CIP is updated regularly to reflect changing priorities, funding availability, and to remove completed projects.

The CIP aims to enhance the quality of life in the City by making improvements to the structures, systems, facilities, and utilities that serve the community. The assets that are installed, replaced, and rehabilitated are designed within a useful life to be used for decades.

The 5-Year CIP for Fiscal Year (FY) 2026/27 through FY 2030/31 includes 60 current or new projects with a total estimated cost of $329,296,065 for the benefit of the residents of Pittsburg which includes projects proposed by Pittsburg Power Company at the Island Energy facility on Mare Island in Vallejo.

Each of the proposed projects meets one or more of the following criteria:
• Elimination of potentially hazardous or unsafe conditions and potential liability • Replacement of high-maintenance, inefficient or ineffective infrastructure • Improvement to and/or creation of new services to the public • Compliance with regulatory requirements and mandates
• Stimulation of the local economy and elimination of blighted conditions • Compliance with the City of Pittsburg General Plan
• Preservation of existing assets
The schedule and prioritization of CIP projects are based on available funding, benefit to the public, and funding restrictions. The staff has solicited comments from department management and other City staff to evaluate projects proposed for inclusion in the CIP. Every project on the list has been objectively evaluated and ranked to allow decision-makers, stakeholders, and City staff to make the best use of available funding resources.

CIP Prioritization Policy and Descriptors
For an effective CIP, factors are used to guide the City Council to prioritize the needs of the community. These factors are vetted by internal staff (TEAM) that will continuously review and adjust existing and proposed CIP projects. The TEAM consists primarily of the City Manager’s Office, Community and Economic Development, Finance, Public Works, and Recreation Departments. The TEAM will provide guidelines and procedures to maintain consistency across all departments responsible for managing the assets of the City of Pittsburg.

The City Council will use this prioritization policy as a guide, based on the list of existing and potential City projects, to accomplish community goals. Factors analyzed consist of, but is not limited to, the following:
• Federal, State and Local regulations.
• Demands due to increased population and development.
• Potential for increased efficiencies in infrastructure. • Maintenance of existing service level and Quality of Service. 7

• Risk to Health, Safety and Environment and Regulatory or Mandated Requirements. • Funding Availability.
• Community Investment and Economic Prosperity.
• Sustainability and Conservation.
• Multiple Cross Relationship Opportunities.

The prioritization of CIP projects will be included in a five-year program planning period that will have priority levels assigned to each project. Prioritization will be based upon the descriptors within each asset category, and have been grouped into the following:
• Priority Level 1: Essential (High)– Projects in the Level 1 category are the highest priority projects. These projects are current in status and prioritized to protect the health, safety, and welfare of the general public. o Priority Level 1 Descriptors:
▪ 1A. Ongoing Projects – Currently under construction.
▪ 1B. Legal/Regulatory Obligations – Required by Federal, State, County or other municipal requirements.
▪ 1C. Safety/Emergency Obligations – Ensure the safety of the citizens, mitigate emergencies, and reduce liability to the City.
▪ 1D. Development – Required due to development projects. ▪ 1E. Consensus Priority – Identified as a consensus goal by City Council. • Priority Level 2: Required (Medium)– Projects in the Level 2 category are medium priority. These projects should replace facilities that are past the service life according to industry standard practice or to make a determination that a retrofit of the existing facilities is cost effective and/or efficient. o Priority Level 2 Descriptors:
▪ 2F. Development – Funded entirely with Development Impact Fee funds. ▪ 2G. Agency Assisted – Relying on outside agencies for funding, including grants, which may have funding expenditure deadlines.
▪ 2H. Service Increase/Maintenance – Increase the efficiency or maintain the existing service levels of City systems.
• Priority Level 3: Goals (Low) – Projects in the Level 3 category are low priority which are “desirable and optional” projects if appropriate funding avenues exist. o Priority Level 3 Descriptors:
▪ 3I. Aesthetic Improvements – Enhances the appearance of City facilities. ▪ 3J. Any project which does not meet any of the above criteria.

Proposed funding for the listed projects is according to their priority ranking or available funding. The staff obtain funding projections and available funding for current and future projects from the City’s Finance Department and apply them to the CIP accordingly. These projects will receive further evaluation in the next 5-Year CIP update beginning in FY 2027/28.
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ACCOMPLISHMENTS FROM FY 2025/26
On August 18, 2025, the City Council adopted Resolution 25-14662 approving the Five-Year CIP for FY 2025/26 - 2029/30 allocating funds to various projects. Since the approval of the previous 5-year CIP, staff made progress moving new projects forward to completion and act towards completing existing projects. Below is a summary of accomplishments since the City Council’s approval of the last 5-Year CIP update:

1. COMPLETED CIP PROJECTS
Since adoption of the previous 5-year CIP there are 13 completed CIP projects which are those projects that have completed the entire scope and accomplished the stated goals or are in close-out phase.

These projects include the following:
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2. ACTIVE CIP PROJECTS
There are 60 active projects which are those projects that Staff is currently planning, are being designed or have been designed, are out for contractors to bid on, or are under construction.

These projects include the following:
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PROJECT CATEGORIES/POTENTIAL FUNDING SOURCES
The projects included in the FY 2026/27 – FY 2030/31 CIP have been divided into six categories. Projects included in the 5-year CIP are those that are a high priority and are fully funded, partially funded, or unfunded. Below is a description of the categories, funding requirements, as well as potential funding restrictions that may be affecting a particular project category.

These categories include the following:

Roadway Infrastructure
This section includes street rehabilitation and reconstruction as well as medians, striping, curb & gutter, street lighting, traffic signal and traffic calming.

Funding Sources:

Measure J, Measure M, HUTA Gas Tax, RMRA Gas Tax, and LTMF are the primary sources of funding for roadway infrastructure projects. Additional funding comes from various grants that are available through agencies on the federal, state, and local level.

The current 5-year CIP identifies 27 roadway infrastructure projects totaling $202.2 million that are included as current or proposed projects. This category is made up of a combination of new improvements and maintenance of existing infrastructure.

Funding Restrictions:

Pavement rehabilitation/maintenance of existing streets are ranked according to the Pavement Condition Index (PCI) on a scale of 1 to 100. The higher the PCI correlates to better pavement conditions. The PCI will increase when pavement rehabilitation/maintenance projects are performed. According to the current Pavement Management Technical Assistance Program (P-TAP) report and data from the City’s pavement management software, Streetsaver, the current average PCI number for the City’s streets is 60. To maintain the City’s current average PCI number requires approximately $7.5 million per year for new pavement rehabilitation/maintenance projects. To increase the PCI by 5 points the City will need to allocate approximately $12.5 million per year for new pavement rehabilitation/maintenance projects.
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Underground Infrastructure
This section includes water system improvements that have been identified as a maintenance problem or are included in the Water System Master Plan as requiring installation or upgrade, sewer system improvements that have been identified as a maintenance problem or are included in the Wastewater Collection System Master Plan as requiring installation or upgrade, and storm drainage improvements identified as a flood hazard, maintenance problem or included in the Stormwater Management Plan as requiring installation or upgrade.

The current 5-year CIP identifies 12 underground infrastructure projects totaling nearly $103.1 million that are included as current or proposed projects.

Funding Sources:

The primary funding sources for this category are Water Operations Fund, Water Facility Reserve Fund, Sewer Operations Fund, Sewer Facility Reserve, and NPDES Fund.

Funding Restrictions:

The City’s Water Operations Fund, which is comprised of customer service payments, is the usual source of funds for the rehabilitation, maintenance, and upgrade of the City’s water system. Projects that provide for system expansion are funded by new development through the Water Facility Reserve fund, which is derived from connection fees from new development.

Rehabilitation, upgrade, and maintenance of the City’s sanitary sewer system is usually funded by the City’s Sewer Operation Fund, which is derived from customer service charges. Projects for system expansion are funded by new development connection facility reserve charges. Currently there are sufficient funds to finance new projects in the immediate future.

Installation, upgrade, and maintenance of the City’s storm drain system have been typically funded by NPDES funds or grants. An additional source of funding for certain eligible projects is the Kirker Creek Drainage Fund, a restricted funding source. The amount available from each of these funding sources is very limited.

Community Facilities
This section includes improvements, rehabilitation, or new construction of City-owned facilities and other projects that are general in nature.

The current 5-year CIP identifies 7 community facilities totaling $6.5 million that are included as current or proposed projects.

Funding Sources:

The primary funding sources for this category of projects includes General Fund, Federal/State grants, and Water Operations Fund (for water facilities).

Funding Restrictions:

Construction of new and improvements to existing City owned buildings were previously funded by the Redevelopment Agency. Other funding sources are grants. These funds do not contribute to the additional 13

maintenance costs incurred once the new City owned facilities are in service. The City’s Building Maintenance Fund covers ongoing maintenance of City-owned buildings.

Park
This section includes improvements, rehabilitation, or new construction of parks and recreational facilities throughout the City.

The current 5-year CIP identifies 5 park projects totaling $11.8 million that are included as current or proposed projects.

Funding Sources:

The primary funding sources for this category are General Fund, Park Dedication Fund (PDF), and grants from outside agencies.

Funding Restrictions:

Construction of new parks and improvements to existing City parks are usually funded by the City’s Park Dedication Fund. Other sources of funding have been through the grant procurement process.

Park construction grants and other funds typically are for construction of new improvements or rehabilitation of existing facilities, and do not provide for maintenance. Expenditure of these funds usually results in an increase in the Parks and Maintenance Services’ operational and maintenance costs. However, these funding sources may be used for improvements that may reduce maintenance costs, such as artificial turf or centralized irrigation. Due to the relative unavailability of operation and maintenance (O&M) funding, staff evaluate new park proposals carefully to consider future cost impacts and to identify funding for operational and maintenance costs. Construction of new parks or improvements may be postponed to a later date when additional funding is available. New parks will need to account for potential droughts. Alternative sources of irrigation water or plant material will need to be evaluated as funding for new facilities becomes available.

Marina
This section includes projects that are in the 5-Year CIP related to the City owned and maintained marinas.

The current 5-year CIP identifies 1 Marina projects totaling $0.3 million that are included as current or proposed projects.

Funding Sources:

The primary funding sources for this category of projects are the Marina Enterprise Fund, Waterfront Grants, and Waterfront Operations.

Funding Restrictions:

Projects listed in the Marina Projects section of the CIP are generally funded by grants and the revenue collected at the marina from gasoline sales and boat slip rentals. Waterfront funds from City-managed tidelands leases also subsidize marina projects.
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Pittsburg Power
This section includes projects that are included in the 5-Year CIP for construction by Pittsburg Power (PP) or Island Energy (IE).

The current 5-year CIP identifies 8 Pittsburg Power Company projects totaling $5.4 million that are included as current or proposed projects.

Funding Sources:

The primary funding sources for this category are the Pittsburg Power and Island Energy funds.

Funding Restrictions:

Projects listed in the Pittsburg Power Projects section of the CIP are funded by revenues collected by Island Energy (IE) and Pittsburg Power. These funds have occasionally been used to fund programs and projects within the City of Pittsburg. Projects currently included in the CIP as funded by Pittsburg Power or Island Energy are for power related projects at the Island Energy facility on Mare Island in Vallejo.

CAPITAL IMPROVEMENT PROGRAM SUMMARY
The following table summarizes the total estimated project expenditures planned, by category, for the projects included in the 5-Year CIP FY 2026/27 through 2030/31. The table also indicates the projected year those funds are anticipated to be expended. At this time, new funding will be requested only for projects planned to begin planning, design, and/or construction in FY 2026/27. The remaining projects are projections based on estimates for the project costs and funds available. This table includes projects that are anticipated to be funded during the 5-year period.

Amounts in the Prior Funding column have previously been allocated by the City Council through other actions. 15

Roadway Infrastructure
2 2,21 ,335
nderground tilities
1 3,131, 5
Community Facilities
, 5 ,2
Parks
11, 2,2
Marina
2 1,2
Power
5, 5,
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General Fund
1, , 25
Measure M
, , 2
H TA
, 3 , 2
Gas Tax RMRA
11, ,
Measure J
3, ,5
CDBG
5 ,
irker Creek Drainage Fund
3 ,1
Bailey Road Maintenance
2, ,
Waterfront Revenue Bond
Proceeds
1, 2 ,
Water Operations Fund (WOF)
25, 5,2
WFR Water Treatment
Expansion
1, 1 ,
WFR Distribution
1, ,
WFR Sludge Handling
1, 3,
Sewer Operations Fund (SOF)
1 , 2,53
Waterfront Operations (WO) Fund
1 ,
Marina Enterprise Fund
2 1,2
Island Energy Fund
5, 5,
Building Maintenance
Fund
,
Federal/State Funding
1 ,31 ,
Other
152, 5 ,23
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The following section discusses the major funding sources available to fund CIP projects. Funding amounts included in the “Current” column are previous allocations from the corresponding fund. Funding amounts in the “FY 2026/27” column are funds that are available for use on CIP projects in fiscal year 2026/27 as of the date this document was prepared. Funding amounts listed for the remaining fiscal years are estimated net funds available for use as a funding source for CIP projects. New funding is requested only for projects planned for FY 2026/27. The remaining projects for FY 2027/28 through FY 2030/31 are projections based on anticipated funding availability. Enterprise funds are budgeted to maintain a reserve equal to 30% of their operating expenses.

Restricted vs. Unrestricted Funding Sources
Funding sources for CIP projects include those considered restricted funds that can finance only specific types of projects. Examples of restricted funds are Water, Sewer, Park Dedication, HUTA, RMRA, Measure J, Infrastructure Repair and Replacement Fund, Waterfront, and Traffic Mitigation. These funds vary in their project restrictions.

Other funding sources included in the CIP are unrestricted funds that can be used on any type of project. An example of an unrestricted fund would be the City’s General Fund and the Pittsburg Power Company Fund.

FUNDING REQUESTS
The major sources of funding (and their abbreviations) for projects included in the current 5-Year CIP are as follows (fund balances estimated as of June 2026):

General Fund (GF)
The General Fund’s major revenue sources include property and sales taxes, franchise taxes, other taxes, and intergovernmental revenue, permits, licenses and fees.

Current and Projected General Fund Availability: Fund 110 Measure M (MM)
In 2012, 73 percent of Pittsburg voters approved an increase to the local sales tax for 10 years to fund local Pittsburg services. Known as Measure P, it added a half-cent sales tax for five years to local purchases, amounting to an extra fifty cents on a $100 purchase. The sales tax revenue is a guaranteed funding source for essential city services, including public safety, code enforcement, the Senior Center and support for job programs that benefit residents. Measure M will extend the current half-cent sales tax to 2035 and continue to support these programs, plus youth services, road repairs and services for victims of domestic violence. The measure continues an existing tax at its current level.

Category Description Project
Number
CURRENT FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Roadway
Infrastructure
Zone 7 Pavement Management 2043 $ 346,525
Underground
Infrastructure
Buchanan Park Storm Drain TBD $ 272,900
City Gateway Monument 1755 $ 250,000
Buchanan Road Slope Repair 3024 $ 410,000
Park Soccer Field Turf Replacement TBD $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 1,006,525 $ 372,900 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Community
Facilities
General Fund (110)
CIP Expenditures
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Current and Projected Measure M Funding Availability: Fund 111 Highway User Tax Account Gas Tax Fund (HUTA)
The gas tax referred to as HUTA may be used to fund pavement rehabilitation projects. The Gas Tax is comprised of State and Local taxes on the sale of gasoline. Revenues for this fund are dependent on the overall economy and gasoline usage. This can vary according to economic conditions and the increasing number of fuel efficient and electric vehicles on the road. This tax is administered by the State Board of Equalization in accordance with California Local Motor Vehicle Fuel Taxation Law. These funds can be used for maintenance of existing roads, construction of new roads, streetlights, traffic signals, and street medians.

Current and Projected HUTA Funding Availability: Fund 201 Measure J (MJ)
In 2004, Contra Costa County voters approved Measure J, which continued the ½ cent sales tax that funds transportation projects in the county through March 31, 2034. Pittsburg’s Measure J funds are used for street pavement projects as funding is available. However, using this fund only for street pavement projects reduces funds available for other eligible projects, such as traffic signals. In addition, the City currently uses Measure J Funds to help fund the Public Works Department’s Street Operations and Maintenance (O&M) to off-set General Fund revenues. Redirecting Measure J funds to daily O&M reduces the amount of street resurfacing projects the City can implement to below the minimum level of investment in capital projects that is needed to maintain the current pavement condition.

Current and Projected Measure J (MJ) Funding Availability: Fund 204 Category Description: Project
Number
CURRENT FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Harbor Street Safety Improvements (HSIP 12) 2037 $ 365,778 Annual Citywide Traffic Calming 2042 $ 75,000
Zone 7 Pavement Management 2043 $ 800,000
Annual Citywide Striping & Signage 2242 $ 297,168 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 Countywide Smart Signals 2243 $ 152,834
Pittsburg Center Smart City Pilot 2314 $ 137,640
Annual Citywide Fence/Soundwall Repair 3332 $ 275,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 Pavement Management Program TBD $ 800,000 $ 800,000 $ 800,000 $ 800,000 Zone 7 Pavement Management Phase II TBD $ 800,000
Community
Facilities
Pittsburg Moves Active Transportation Plan
Update
2472 $ 102,000
$ 2,205,420 $ 925,000 $ 925,000 $ 925,000 $ 925,000 $ 925,000 Roadway
Infrastructure
CIP Expenditures
HUTA (201)
Category Description: Project
Number
CURRENT FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Annual Citywide Traffic Calming 2042 $ 150,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 Zone 7 Pavement Management 2043 $ 315,000
Walk-Smart Crosswalk Improvements 2045 $ 12,570
Citywide Arterial Median Conversion 2228 $ 230,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 Annual Citywide Fence/Soundwall Repairs 3332 $ 155,000
Linscheid Drive Traffic Calming Phase I & II 4079 $ 100,000 Pavement Management Program TBD $ 300,000 $ 300,000 $ 300,000 $ 300,000 Zone 7 Pavement Management Phase II TBD $ 300,000
CIP Expenditures $ 962,570 $ 425,000 $ 425,000 $ 425,000 $ 425,000 $ 425,000 Roadway
Infrastucture
Measure J (204)
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