POINT ARENA CITY COUNCIL
AGENDA ITEM SUMMARY
AGENDA ITEM: VIII A
MEETING DATE: 2/17/2026
TITLE
FY 25/26 Mid-Year Budget Review
RECOMMENDED ACTION
Approve Mid-Year Budget Adjustments
ANALYSIS
Revenues: Overall, revenue collections are tracking at or slightly above 50% of the estimates set in June 2025. Measure X, the new sales tax, has generated nearly $60,000 in the first six months of the fiscal year. The Cannabis Tax has not yet generated revenue; staff will follow up on this issue. Total expected revenues have been adjusted downward by $4,000.
Expenditures:
Administration: Expenditures remain within estimates. A few line items were increased by $6,000, but year-end savings in other areas are expected to offset these adjustments.
Parks: Expenditures decreased by $13,000, largely due to staffing reorganization in Parks & Streets. Any year-end deficit will be covered by General Fund transfers as needed.
Planning: Revenue estimates increased due to reimbursements of prior-year grant expenditures. Expenditures rose slightly by $5,000, though some salary costs are expected to be reclassified before year-end.
Safety: Expenditures remain well below anticipated revenues; no changes are anticipated.
Streets & Roads Maintenance: Slight adjustments have been made to benefits, vehicle fuel, and utilities but anticipated revenues will easily cover the increased costs.
Pier: Revenues and costs are close to estimates. A $3,700 deficit is currently projected; however, costs for the new Hoist and associated staff work will be reimbursed through a Coastal Conservancy grant.
Wastewater Operations: Currently showing a deficit based on the revised budget. Final sewer fees expected in April should bring the budget into balance by year-end.
Wastewater Rehab: A $16,000 deficit exists at mid-year due primarily to the I&I sewer grant for the new sewer distribution system design. April sewer fees are expected to offset this deficit, with project completion anticipated by September 2026.
In total, there have been very little fluctuations between the estimated revenues and expenditures. Staff have done a great job keeping costs as low as possible. Revenues are either stable or increasing over previous years. The City is not completely home free in terms of the financial instability it has struggled with since late 2023, but progress is being made.
FISCAL IMPACT
None
ATTACHMENTS
1. FY 25/26 Mid-Year Budget
CITY MANAGER SIGNATURE
_________________________________
Molly C. Haviland, City Manager
GENERAL FUND REVENUE FY 2025/26
BUDGET
06/01/25 -
12/31/2025
REVENUES
REVISED
25/26
BUDGET
Beginning Balance 100,000 100,000 100,000
4118 · PLHA - Permanent Local Housing 100,000 100,000
4100 · Property Taxes 75,000 43,054 75,000
4108 · Sales Tax - General 78,000 45,377 78,000
4119 · Measure X Tax Increase 2025 110,000 59,360 110,000 4109 · Sales Tax - Streets 67,000 33,977 67,000
4111 · Transient Occupancy Tax 200,000 127,240 200,000
4112 · VLF Swap 50,000 29,704 50,000
4113 · Transfer Tax 50 391 391
4114 · Road Fines 500 175 500
4116 - Cannabis Excise Tax (7% Recreational) 20,000 20,000 4120 - Caltrans Maintenance Reimbursement 1,500 1,500
4125 · BLM Reimbursements 7,205 2,310 7,205
4200 · Gas Tax HUTA 18,980 18,143 36,000
4250 · RMRA SB1 Funds 12,458 7,539 12,458
4300 · Grant Revenues
4300 - Other Grant Revenue 5,000 8,123 8,123
4360 - PARSAC Safety Grant 10,500 10,500
4370 · COASTAL CONV - PIER GRANT 400,000 156,970 400,000 4350 · FEMA Grants 50,000 54,329 54,329
4310 · Grants - CDBG
4340 · COP's AB1913 Allocation 195,000 141,944 195,000
4345 - Prop 65 Parks 30,000 30,000
4410 · Franchise Fees 20,000 6,000 20,000
4420 · Business License Fee 8,600 4,006 8,600
4440 · Planning Fees/Permits 30,000 10,968 15,000
4510 · Interest Income 15,000 5,634 10,000
4520 · Rents & Concessions 33,000 22,201 33,000
4910 - Events 12,000 -
4990 · Miscellaneous Sales & Services 500 2,266 2266
4991 - Indirect Administrative Fees (15%) 10,000 10,000 TOTAL 25/26 GENERAL FUND INCOME 1,558,793 781,211 1,554,872 BEGINNING BALANCE ROLLOVER 1,658,793 881,211 1,654,872
PAGE 1
ADMINISTRATION - EXPENSES
FY 2025/26
INTERIM
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
6100 · Salaries & Wages 200,000 107,147 200,000
6200 · Payroll Taxes & Benefits 65,000 35,211 65,000
6300 · General Administration Costs 103,450
6310 · Advertising/Noticing 500 204 500
6320 · Election Costs
6330 · Dues & Memberships 2,000 1,819 2,000
6340 · Liability Insurance 60,000 42,333 60,000
6342 · Crime Bond 2,000 2,000
6345 · Event Insurance 2,100 21,000
6347 · Property Insurance 30,000 23,922 30,000
6350 · Licenses/Permits/Fees 100 5,246 5,246
6360 · Office Supplies 2,500 1,566 2,500
6365 · Postage 1,000 228 1,000
6370 · Printing 250 18 250
6390 · Training/Travel 3,000 5,650 7,500
6300 · General Administration Costs - Other 198 200
6400 · Professional Services 80,000
6410 · Professional - Accounting 10,000 2,201 6,000
6420 · Professional - Audit 25,000 20,065 25,000
6430 · Professional - Consultant
6460 · City Attorney 45,000 11,589 35,000
6500 · Program Supplies & Services 42,500
6521 · Rent - Equipment 6,000 2,691 6,000
6530 · Outside Services 7,058 9,000
6541 · Repairs/Maint - Building 1,500 49 1,500
6542 · Repairs/Maint - Equipment 500 500
6551 · Supplies - Safety 300 194 300
6552 · Supplies & Tools 3,500 2,551 3,500
6560 · Telephone 4,500 2,821 5,000
6561 · Utilities 20,000 11,204 22,000
6565 · Internet Fees 6,000 3,824 6,500
6572 · Vehicle - Fuel 200
6900 · Other Expenses 300
6910 · Miscellaneous Expense 200 15 200
6900 · Other Expenses - Other 100
7000 · Capital Expenses
8200 · Debt Service - Interest 36,000 10,384 36,000
TOTAL EXPENSES 447,250 298,188 553,696
PLANNING FY 2025/26
INTERIM
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
REVENUES
4370 - Pier Resiliency Grant 400,000 156,970 400,000
4440- Planning Fees/Permits 30,000 10,968 30,000
4310 - CDBG Grants 0 8,123 10,000
TOTAL REVENUES 430,000 176,061 440,000
EXPENSES
6100 · Salaries & Wages 5,000 4,334 8,000
6200 · Payroll Taxes & Benefits 500 449 1,000
6300 · General Administration Costs 1,000
6310 · Advertising/Noticing 500 390 500
6330 · Dues & Memberships 300 300 300
6350 · Licenses/Permits/Fees 15 15
6365 · Postage 200 200
6400 · Professional Services 250,000
6430 · Professional - Consultant 100,000 83,682 100,000 6440 · Professional - Engineer 150,000 60,310 150,000
6500 · Program Supplies & Services 1,000
6530 · Outside Services 1,000 1,000
TOTAL EXPENSES 257,500 149,480 261,015
Credit - No Transfer 172,500 176,061 178,985
SAFETY
FY 2025/26
INTERIM
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
REVENUES
4340 · COP's AB1913 Allocation 195,000 141,944 195,000
EXPENSES
6430 - Planning Consultant - Code Enforcement 35,000 35,000 6580 · Sheriff Dept Services 120,000 41,667 120,000
6910 - Misc - Security 15,000 15,000
TOTAL EXPENSES 170,000 41,667 170,000
Credit - No Transfer 25,000 100,277 25,000
PARKS
FY 2025/26
INTERIM
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
REVENUES
Misc Revenue 5,000 3,837 5,000
4345 - Prop 65 Parks 30,000 30,000
TOTAL REVENUES 35,000 3,837 35,000
EXPENSES
6100 · Salaries & Wages 25,000 4,335 15,000
6200 · Payroll Taxes & Benefits 3,200 443 1,500
6300 · General Administration Costs 2,500
6345 · Event Insurance 2,500 461 1,000
6350 · Licenses/Permits/Fees
6500 · Program Supplies & Services 12,300
6521 · Rent - Equipment
6530 · Outside Services 2,000 599 2,000
6541 · Repairs/Maint - Building 500 87 500
6542 · Repairs/Maint - Equipment 1,000 32 1,000
6551 · Supplies - Safety 94 100
6552 · Supplies & Tools 1,600 510 1,600
6561 · Utilities 7,000 4,866 7,000
6572 · Vehicle - Fuel 100 100
6573 · Vehicle - Maintenance 100 100
6900 · Other Expenses 500
6910 · Miscellaneous Expense 500 500
TOTAL EXPENSES 43,500 11,427 30,400
Deficit -38,500 -7,590 4,600
TRANSFER IN/OUT
STREETS & ROAD MAINTENANCE
FY 2025/26
INTERIM
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
REVENUES
4109 · Sales Tax - Streets 67,000 33,977 67,000
4200 - Gas Tax HUTA 18,980 7,539 18,980
TOTAL REVENUES 85,980 41,516 85,980
EXPENSES
6100 · Salaries & Wages 35,000 17,750 35,000
6200 · Payroll Taxes & Benefits 2,000 1,860 3,000
6500 · Program Supplies & Services 18,700
6521 · Rent - Equipment 1,000 1,000
6530 · Outside Services 2,505 3,000
6541 · Repairs/Maint - Building
6542 · Repairs/Maint - Equipment 442 500
6543 · Repairs/Maint - Streets 5,000 4,000
6551 · Supplies - Safety 500 500
6552 · Supplies & Tools 1,200 558 1,200
6560 · Telephone
6561 · Utilities 8,000 4,542 8,500
6565 · Internet Fees
6572 · Vehicle - Fuel 2,000 1,454 3,000
6573 · Vehicle - Maintenance 1,000 1,000
6900 · Other Expenses
6910 · Miscellaneous Expense
7000 · Capital Expenses
7400 · Infrastructure
7500 · Capital Equipment
TOTAL EXPENSES 55,700 29,111 60,700
Debit/Credit 30,280 12,405 25,280
PIER OPERATIONS
FY 2025/26
INTERIM
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
REVENUES
4610 · Boat/Crab Equipment Storage 16,000 3,465 16,000
4620 · Landing Fees 35,000 19,865 35,000
4640 · Launch Fees 10,000 2,825 10,000
4990 · Miscellaneous Sales & Services 1,000 1,202 1,500 TOTAL REVENUE 62,000 27,357 62,500
EXPENSES
6100 · Salaries & Wages 41,000 17,790 41,000
6200 · Payroll Taxes & Benefits 6,000 2,576 6,000
6300 · General Administration Costs 800
6350 · Licenses/Permits/Fees 400 400
6360 · Office Supplies 400 168 400
6500 · Program Supplies & Services 13,900
6541 · Repairs/Maint - Building 1,000 2,253 2,500
6542 · Repairs/Maint - Equipment 1,603 2,000
6551 · Supplies - Safety 250 250
6552 · Supplies & Tools 1,000 1,000
6560 · Telephone 300 300
6561 · Utilities 9,500 5,033 10,000
6565 · Internet Fees 900 420 900
6572 · Vehicle - Fuel 700 331 700
6500 · Program Supplies & Services - Other 250 250
6910 - Misc Expense 300 500
TOTAL EXPENSES 61,700 30,474 66,200
Debit 300 -3,117 -3,700
Transfer In
FY 2025/26
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
I & I Grant 450,000
4710 · Sewer Service Fees 51,000 24,592 51,000
TOTAL INCOME 51,000 24,592 501,000
6100 · Salaries & Wages 58,000 20,157 40,000
6200 · Payroll Taxes & Benefits 5,400 1,849 4,000
6300 · General Administration Costs
6350 · Licenses/Permits/Fees 108 108
6390 · Training/Travel
6400 · Professional Services
6440 · Professional - Engineer 400,000
6430 · Professional - Consultant 50,000
6500 · Program Supplies & Services 28,000
6541 · Repairs/Maint - Building 1,000 0
6542 · Repairs/Maint - Equipment 2,000 22,915 23,000
6544 · Repairs/Maint - Infrastructure 25,000 18 100
Miscellaneous 240 250
TOTAL EXPENSES 91,400 45,287 517,458
Debit -40,400 -20,695 -16,458
Transfer In 35,600
WASTEWATER REHAB
REVENUES
EXPENSES
ADMINISTRATION - EXPENSES
FY 2025/26
INTERIM
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
6100 · Salaries & Wages 200,000 107,147 200,000
6200 · Payroll Taxes & Benefits 65,000 35,211 65,000
6300 · General Administration Costs 103,450
6310 · Advertising/Noticing 500 204 500
6320 · Election Costs
6330 · Dues & Memberships 2,000 1,819 2,000
6340 · Liability Insurance 60,000 42,333 60,000
6342 · Crime Bond 2,000 2,000
6345 · Event Insurance 2,100 21,000
6347 · Property Insurance 30,000 23,922 30,000
6350 · Licenses/Permits/Fees 100 5,246 5,246
6360 · Office Supplies 2,500 1,566 2,500
6365 · Postage 1,000 228 1,000
6370 · Printing 250 18 250
6390 · Training/Travel 3,000 5,650 7,500
6300 · General Administration Costs - Other 198 200
6400 · Professional Services 80,000
6410 · Professional - Accounting 10,000 2,201 6,000
6420 · Professional - Audit 25,000 20,065 25,000
6430 · Professional - Consultant
6460 · City Attorney 45,000 11,589 35,000
6500 · Program Supplies & Services 42,500
6521 · Rent - Equipment 6,000 2,691 6,000
6530 · Outside Services 7,058 9,000
6541 · Repairs/Maint - Building 1,500 49 1,500
6542 · Repairs/Maint - Equipment 500 500
6551 · Supplies - Safety 300 194 300
6552 · Supplies & Tools 3,500 2,551 3,500
6560 · Telephone 4,500 2,821 5,000
6561 · Utilities 20,000 11,204 22,000
6565 · Internet Fees 6,000 3,824 6,500
6572 · Vehicle - Fuel 200
6900 · Other Expenses 300
6910 · Miscellaneous Expense 200 15 200
6900 · Other Expenses - Other 100
7000 · Capital Expenses
8200 · Debt Service - Interest 36,000 10,384 36,000
TOTAL EXPENSES 447,250 298,188 553,696
PLANNING FY 2025/26
INTERIM
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
REVENUES
4370 - Pier Resiliency Grant 400,000 156,970 400,000
4440- Planning Fees/Permits 30,000 10,968 30,000
4310 - CDBG Grants 0 8,123 10,000
TOTAL REVENUES 430,000 176,061 440,000
EXPENSES
6100 · Salaries & Wages 5,000 4,334 8,000
6200 · Payroll Taxes & Benefits 500 449 1,000
6300 · General Administration Costs 1,000
6310 · Advertising/Noticing 500 390 500
6330 · Dues & Memberships 300 300 300
6350 · Licenses/Permits/Fees 15 15
6365 · Postage 200 200
6400 · Professional Services 250,000
6430 · Professional - Consultant 100,000 83,682 100,000 6440 · Professional - Engineer 150,000 60,310 150,000
6500 · Program Supplies & Services 1,000
6530 · Outside Services 1,000 1,000
TOTAL EXPENSES 257,500 149,480 261,015
Credit - No Transfer 172,500 176,061 178,985
SAFETY
FY 2025/26
INTERIM
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
REVENUES
4340 · COP's AB1913 Allocation 195,000 141,944 195,000
EXPENSES
6430 - Planning Consultant - Code Enforcement 35,000 35,000 6580 · Sheriff Dept Services 120,000 41,667 120,000
6910 - Misc - Security 15,000 15,000
TOTAL EXPENSES 170,000 41,667 170,000
Credit - No Transfer 25,000 100,277 25,000
PARKS
FY 2025/26
INTERIM
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
REVENUES
Misc Revenue 5,000 3,837 5,000
4345 - Prop 65 Parks 30,000 30,000
TOTAL REVENUES 35,000 3,837 35,000
EXPENSES
6100 · Salaries & Wages 25,000 4,335 15,000
6200 · Payroll Taxes & Benefits 3,200 443 1,500
6300 · General Administration Costs 2,500
6345 · Event Insurance 2,500 461 1,000
6350 · Licenses/Permits/Fees
6500 · Program Supplies & Services 12,300
6521 · Rent - Equipment
6530 · Outside Services 2,000 599 2,000
6541 · Repairs/Maint - Building 500 87 500
6542 · Repairs/Maint - Equipment 1,000 32 1,000
6551 · Supplies - Safety 94 100
6552 · Supplies & Tools 1,600 510 1,600
6561 · Utilities 7,000 4,866 7,000
6572 · Vehicle - Fuel 100 100
6573 · Vehicle - Maintenance 100 100
6900 · Other Expenses 500
6910 · Miscellaneous Expense 500 500
TOTAL EXPENSES 43,500 11,427 30,400
Deficit -38,500 -7,590 4,600
TRANSFER IN/OUT
STREETS & ROAD MAINTENANCE
FY 2025/26
INTERIM
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
REVENUES
4109 · Sales Tax - Streets 67,000 33,977 67,000
4200 - Gas Tax HUTA 18,980 7,539 18,980
TOTAL REVENUES 85,980 41,516 85,980
EXPENSES
6100 · Salaries & Wages 35,000 17,750 35,000
6200 · Payroll Taxes & Benefits 2,000 1,860 3,000
6500 · Program Supplies & Services 18,700
6521 · Rent - Equipment 1,000 1,000
6530 · Outside Services 2,505 3,000
6541 · Repairs/Maint - Building
6542 · Repairs/Maint - Equipment 442 500
6543 · Repairs/Maint - Streets 5,000 4,000
6551 · Supplies - Safety 500 500
6552 · Supplies & Tools 1,200 558 1,200
6560 · Telephone
6561 · Utilities 8,000 4,542 8,500
6565 · Internet Fees
6572 · Vehicle - Fuel 2,000 1,454 3,000
6573 · Vehicle - Maintenance 1,000 1,000
6900 · Other Expenses
6910 · Miscellaneous Expense
7000 · Capital Expenses
7400 · Infrastructure
7500 · Capital Equipment
TOTAL EXPENSES 55,700 29,111 60,700
Debit/Credit 30,280 12,405 25,280
PIER OPERATIONS
FY 2025/26
INTERIM
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
REVENUES
4610 · Boat/Crab Equipment Storage 16,000 3,465 16,000
4620 · Landing Fees 35,000 19,865 35,000
4640 · Launch Fees 10,000 2,825 10,000
4990 · Miscellaneous Sales & Services 1,000 1,202 1,500 TOTAL REVENUE 62,000 27,357 62,500
EXPENSES
6100 · Salaries & Wages 41,000 17,790 41,000
6200 · Payroll Taxes & Benefits 6,000 2,576 6,000
6300 · General Administration Costs 800
6350 · Licenses/Permits/Fees 400 400
6360 · Office Supplies 400 168 400
6500 · Program Supplies & Services 13,900
6541 · Repairs/Maint - Building 1,000 2,253 2,500
6542 · Repairs/Maint - Equipment 1,603 2,000
6551 · Supplies - Safety 250 250
6552 · Supplies & Tools 1,000 1,000
6560 · Telephone 300 300
6561 · Utilities 9,500 5,033 10,000
6565 · Internet Fees 900 420 900
6572 · Vehicle - Fuel 700 331 700
6500 · Program Supplies & Services - Other 250 250
6910 - Misc Expense 300 500
TOTAL EXPENSES 61,700 30,474 66,200
Debit 300 -3,117 -3,700
Transfer In
FY 2025/26
INTERIM
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED 25/26
BUDGET
4710 · Sewer Service Fees 230,000 136,357 230,000
TOTAL INCOME 230,000 136,357 230,000
6100 · Salaries & Wages 90,000 45,154 90,000
6200 · Payroll Taxes & Benefits 10,000 5,137 10,000
6300 · General Administration Costs 35,000
6350 · Licenses/Permits/Fees 35,000 32,859 33,000
6390 · Training/Travel 490 5,000
6400 · Professional Services
6440 · Professional - Engineer
6500 · Program Supplies & Services 111,000
6541 · Repairs/Maint - Building 1,000 140 1,000
6542 · Repairs/Maint - Equipment 5,000 856 2,000
6544 · Repairs/Maint - Infrastructure 15,000 600 5,000
6551 · Supplies - Safety 500 500
6552 · Supplies & Tools 3,000 5 1,000
6560 · Telephone 12,000 6,000
6561 · Utilities 72,000 28,173 55,000
6572 · Vehicle - Fuel 2,000 776 2,000
6573 · Vehicle - Maintenance 500 50 500
6600 · Enterprise Supplies & Services 39,000
6610 · Chlorine 18,000 4,682 15,000
6630 · Lab/Testing 21,000 8,002 21,000
TOTAL EXPENSES 285,000 126,924 247,000
Debit -55,000 9,433 -17,000
Transfer In 55,000
WASTEWATER
REVENUES
EXPENSES
FY 2025/26
BUDGET
06/01/25 -
12/31/2025
EXPENDITURES
REVISED
25/26
BUDGET
I & I Grant 450,000
4710 · Sewer Service Fees 51,000 24,592 51,000
TOTAL INCOME 51,000 24,592 501,000
6100 · Salaries & Wages 58,000 20,157 40,000
6200 · Payroll Taxes & Benefits 5,400 1,849 4,000
6300 · General Administration Costs
6350 · Licenses/Permits/Fees 108 108
6390 · Training/Travel
6400 · Professional Services
6440 · Professional - Engineer 400,000
6430 · Professional - Consultant 50,000
6500 · Program Supplies & Services 28,000
6541 · Repairs/Maint - Building 1,000 0
6542 · Repairs/Maint - Equipment 2,000 22,915 23,000
6544 · Repairs/Maint - Infrastructure 25,000 18 100
Miscellaneous 240 250
TOTAL EXPENSES 91,400 45,287 517,458
Debit -40,400 -20,695 -16,458
Transfer In 35,600
WASTEWATER REHAB
REVENUES
EXPENSES