Attachment C - FY 2026-27 2027-28 Proposed Biennial Operating Budget

CITY OF SALINAS

PROPOSED BIENNIAL

OPERATING BUDGET
FY 2026/27 – 2027/28

City of Salinas

Biennial (FY 2026/27-2027/28)

Operating Budget

Dennis Donohue
Mayor

Jose Luis Barajas Tony Barrera Margaret D’Arrigo
Councilmember Councilmember Councilmember
District 1 District 2 District 3

Gloria De La Rosa Andrew Sandoval Aurelio Salazar
Councilmember Councilmember Councilmember
District 4 District 5 District 6

Christopher A. Callihan René Mendez Lisa Murphy
City Attorney City Manager Assistant City Manager

Marina Horta-Gallegos Patricia Soratos Selina Andrews
Human Resources Director Deputy City Manager/City Clerk Finance Director

Kristan Lundquist Lisa Brinton
Library and Community Services Director Community Development Director

Matthew Nelson David Jacobs
Airport Director Public Works Director

Carlos Acosta Samuel Klemek
Police Chief Fire Chief
City of Salinas

Organizational Chart

Table of Contents

LIST OF PRINCIPAL OFFICIALS ............................................................................................... 3

CITY OF SALINAS ORGANIZATIONAL CHART ........................................................................ 4

TABLE OF CONTENTS .............................................................................................................. 5

LETTER OF TRANSMITTAL ....................................................................................................... 9

COMMUNITY PROFILE ............................................................................................................ 21

THE BUDGET PROCESS AND DOCUMENT ........................................................................... 27

SUMMARIES & SCHEDULES
Fund Balances and Budget Summary ................................................................ 31 Transfers In and Transfers Out .......................................................................... 38 Revenues & Expenditures by Fund Type ........................................................... 46 Revenues & Transfers In – All Funds ................................................................. 55 Expenditures & Transfers Out – All Funds ......................................................... 57 Administrative Overhead Rates .......................................................................... 59 City-Wide Workforce Summary .......................................................................... 60 City-Wide Workforce Detail ................................................................................ 62 City Debt Summary ............................................................................................ 69 Appropriations Limit ........................................................................................... 71 Budget Principles ............................................................................................... 72

GENERAL FUND OVERVIEW .................................................................................................. 73

MEASURE E .......................................................................................................................... 85

MEASURE G .......................................................................................................................... 89

GENERAL GOVERNMENT SERVICES

Administration
Programs and Services ................................................................................ 93 Department Budget Summary ...................................................................... 94 Performance Measures ................................................................................ 98 Department Position Detail ........................................................................... 99 Organizational Chart .................................................................................. 100

City Attorney
Programs and Services .............................................................................. 101 Department Budget Summary .................................................................... 102 Performance Measures .............................................................................. 106 Department Position Detail ......................................................................... 107 Organizational Chart .................................................................................. 108

City Council
Programs and Services .............................................................................. 109 Department Budget Summary .................................................................... 110 Department Position Detail ......................................................................... 111 Organizational Chart .................................................................................. 112

Table of Contents

Community Development
Programs and Services .............................................................................. 113 Department Budget Summary .................................................................... 114 Performance Measures .............................................................................. 121 Department Position Detail ......................................................................... 127 Organizational Chart .................................................................................. 129

Finance
Programs and Services .............................................................................. 131 Department Budget Summary .................................................................... 133 Performance Measures .............................................................................. 137 Department Position Detail ......................................................................... 139 Organizational Chart .................................................................................. 140

Fire
Programs and Services .............................................................................. 141 Department Budget Summary .................................................................... 142 Performance Measures .............................................................................. 148 Department Position Detail ......................................................................... 151 Organizational Chart .................................................................................. 152

Human Resources
Programs and Services .............................................................................. 153 Department Budget Summary .................................................................... 154 Performance Measures .............................................................................. 158 Department Position Detail ......................................................................... 159 Organizational Chart .................................................................................. 160

Library and Community Services
Programs and Services .............................................................................. 161 Department Budget Summary .................................................................... 162 Performance Measures .............................................................................. 168 Department Position Detail ......................................................................... 178 Organizational Chart .................................................................................. 179

Non-Departmental
Programs and Services .............................................................................. 181 Budget Summary ....................................................................................... 183

Police
Programs and Services .............................................................................. 187 Department Budget Summary .................................................................... 189 Performance Measures .............................................................................. 194 Department Position Detail ......................................................................... 198 Organizational Chart .................................................................................. 199

Public Works
Programs and Services .............................................................................. 201 Department Budget Summary .................................................................... 204 Performance Measures .............................................................................. 214 Department Position Detail ......................................................................... 222 Organizational Chart .................................................................................. 224

Table of Contents

APPENDIX
Budget Resolution ............................................................................................ 225 Appropriations Limit Resolution ........................................................................ 226 Policies and Glossary ...................................................................................... 227

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Budget Overview

Honorable Mayor and Members of the City Council:

I am pleased to present the Proposed Biennial Operating Budget for Fiscal Year s (FY) 2026/27 – 2027/28 that meets the important objectives and directives of the City Council while also resolving the ongoing General Fund shortfall with minimal community or employee impacts. The City Council held a Budget Study Session on May 26, 2026, and was presented with the Proposed Biennial Budget, with formal adoption anticipated at a public hearing on June 16, 2026. This transmittal letter summarizes the key components of the Recommended Budget.

Introduction
The Biennial General Fund Budget for Fiscal Years
2026/27 (Year 1) - 2027/28 (Year 2) is projected to be
balanced, continues to allocate resources to core
Citywide services and programs, Council Strategic
Priority areas, and continuous organizational
improvement efforts.

The Five- Year General Fund Financial Forecast
(2026/27-2030/31) was used as the starting point in the development of the budget. For the General Fund, the
Base Budget required t he use of Fund Balance to
balance expenditures with revenues.

However, a greater concern is the revenue loss of over
$40 million in 2030/31, due to the sunset of Measure G , if it is not renewed. This will be a significant challenge, requiring substantial reductions and reprioritization of services, programs, and projects.

With those considerations in mind, it is important to stress that the Proposed Biennial Budget follows City Council direction to focus on targeted, strategic spending, while resolving the ongoing shortfall in coming years and preserving critical core community services to the maximum extent feasible. Nevertheless, it is important to keep in mind that continued economic uncertainty requires thoughtful decision-making to maintain a balanced budget in the coming years and position the City to meet future challenges. To help mitigate continued economic uncertainty the Proposed Biennial Budget maintains reserves of $39.6 million in Year 1 and $40.5 in Year 2 or approximately 20% for both years.

As with most municipalities, repairs, maintenance, and eventual replacement of facilities and infrastructure will continue to be an ongoing need now and into the future. In addition, new initiatives to address the evolving nature of modern cities will require additional financial resources.

The City continues to exercise financial prudence when planning for the future and continues to prepare to weather possible tough economic times. This includes recommending a balanced budget for the General Fund - the single largest fund of the City and provider of core services to the community.

Budget Milestones

December - February
Community Budget Input

April
Biennial Budget
Workshop

May
Biennial Budget Update
Budget Study Session

June
Adoption of Biennial
Operating and Capital
Budgets and 5-Year CIP
Program

Budget Overview

While the Biennial General Fund Budget provides sufficient financial resources to maintain current service levels and even enhanced in some areas , it is important to continue exploring options to enhance and diversify the City’s revenue in order to maintain fiscal stability and continue to provide the same level of services to the Salinas community.

Examples of this work include growing our e conomic development effort to attract new business and industry, exploring tools such as Enhanced Infrastructure Financing District (EIFD), and intentionally leveraging public-private partnerships (P3). A workshop is planned with the Council by the end of 2026 to discuss these and other tools.

A significant step to maintaining the current level of service is the renewal of Measure G – a one-cent local transaction and use tax established in 2015 with a fifteen- year sunset.

Work is underway for the renewal , and Council authorized placing it on the ballot for the voters to decide whether this revenue measure should be renewed and have the sunset removed. As identified in the five -year plan, Measure G has been and continues to be a significant revenue source for the City ranging from $36 million in the current fiscal year to over $40 million by 2030.

Recognizing the many needs of the community and the importance of Measure G , staff programmed goals and a revenue allocation plan for Measure G proceeds. The allocation includes 55% toward public safety, 20% towards public works to support various programs including capital improvement projects, followed by recreation, parks, permitting programs, code enforcement, and maintaining citywide fleet (25%). This includes ensuring a safe City, sidewalk and road maintenance, including bicycle and pedestrian safety improvements , recreation programs, among other things.

This transmittal letter is intended to provide a broad overview as well as incremental changes to the budget and new or reallocated funding to implement new or enhance existing services levels. Within the Proposed Biennial Operating Budget is a comprehensive document that contains budgetary data for each program area within departments across over 80 budgeted funds.

While the Proposed Biennial Operating Budget is balanced, there are certainly risks that will likely have future budgetary impacts that include unfunded capital maintenance needs, regulatory changes and economic uncertainty, increased benefit costs and retirement contributions due to market volatility. Staff will continue to work across departments to identify key risk areas and keep City Council apprised of any necessary changes to the Proposed Biennial Operating Budget.

The Total Proposed Biennial Budget
The Proposed Biennial Budget totals $323,915,494 in Year 1 and $320,265,497 in Year 2 for all City funds . The General Fund budget is $136,036,153, Measure E is $21,166,700 , and Measure G $39,031,736 in Year 1 . The General Fund budget is $142,317,208 , Measure E is $21,879,680, and Measure G $38,878,983 in Year 2.

Budget Overview

2026-2027 Proposed Budget — All Funds
(Table 1)

2025/26 2026/27 % Change 2027/28 % Change
General Fund

$126,765,358 $136,036,153 7.3% $142,317,208 4.6%
Measure E 23,765,920 21,166,700 (10.9%) 21,879,680 3.4% Measure G 33,756,627 39,031,736 15.6% 38,878,983 (0.4%) Other Operating
Funds
71,354,175 80,517,105 12.8% 76,872,426 (4.5%)
Total Operating
Funds
255,642,080 276,751,694 8.3% 279,948,297 1.2%
Capital Funds 29,351,297 47,163,800 60.7% 40,317,200 (14.5%) Total City
Budget
$284,993,377 $323,915,494 8.3% $320,265,497 (1.1%)

As with most municipalities, local services are provided directly by our employees, many of which live in or are from Salinas as they work to serve residents, businesses, and visitors.

As a service delivery enterprise, the cost of salaries and benefits are a significant portion of the budget. The delivery of City services is highly dependent on recruiting and retaining talent, which comprises 68% to 70% of budgeted General Fund expenditures, respectively for Years 1 and 2 of the Biennial Budget.

Required payments to the state’s pension system, CalPERS, have consistently been one of the major cost drivers for most Cities over the past decade with persistent increases in pension costs, year over year. The City’s pension plans over the past several decades, like all other CalPERS participants, have experienced changes in actuarial assumptions, demographic changes, and volatile investment returns which have outweighed positive plan experiences. The outcome of these unfavorable economic and demographic conditions is the creation of unfunded pension liability and Other Post - Employment Benefits (OPEB) obligations for the City. To help mitigate this, budget reserves continue to include $10 million in a 115 Trust. A 115 Trust is a specialized trust created under Internal Revenue Code Section 115 by public entities like cities to set aside funds primarily to cover Other Post-Employment Benefits (OPEB) and pension obligations . The assets in the trust are irrevocably committed to the designated government function, meaning they cannot be used for other purposes.

Position Impacts
The Proposed Biennial Budget includes a net increase to the overall position count throughout the organization. The Base Budget included the addition of 8 positions (net), as these positions w ere added during the year . In Year 1, a ctions in the Proposed Biennial Budget increase a net 18 positions across departments for a total of 686.5 full-time equivalent positions. In Year 2, the total net positions are reduced by 7, bringing the total position count to 679.5. The reduction is due to the SAFER grant term ending however the City is in the process of applying for the SAFER grant again. In the interim, the City expects that these positions will be absorbed through attrition or its internal over hire process for the Fire Department . In summary , the net level of staffing increases from 660.5 full-time equivalent positions in the 2025/26 Adopted Budget to 686.5 at the end of Year 1 and 679.5 at the end of Year 2 in the Proposed Biennial Budget as shown in Table 2 below.

Budget Overview

Changes in Position Count (All Funds)
from 2025-2026 Adopted to 2027/28 Proposed Budget
(Table 2)
2025/26 Adopted Budget 660.5
2025/26 Base Budget Changes (net) 8
2026/27 Proposed Biennial Budget Changes 18
2026/27 Total Net Position Changes 26
2026/27 Proposed Biennial Budget 686.5
2027/28 Proposed Biennial Budget Changes (7)
2027/28 Proposed Biennial Budget 679.5

General Fund Forecast
In March 2026, staff released the 2026/27-2030/31 Five- Year Forecast to estimate the budget condition of the General Funds over the next five years. Many factor s impact the forecast, including revisions to the base budget such as new labor agreements, addition of ongoing expenditures throughout the fiscal year, and other contractual services costs.

Table 3 below displays the incremental General Fund shortfalls as estimated by the forecast over the next five years.

2026/27-2030/31
General Fund Five-Year Forecast (in millions)
(Table 3)

2026/27 2027/28 2028/29 2029/30 2030/31
Revenues $193.8 $201.2 $208.7 $214.4 $177.1
Expenditures $196.2 $203.0 $211.1 $217.9 $225.0
[Rev-Exp] Over/ (Under) ($2.4) ($1.8) ($2.4) ($3.5) ($47.8)

As with any forecast, these projections will vary in response to changing economic conditions, which primarily affect C ity revenues, changes in projected expenditures, particularly in salary levels and retirement costs, or other factors beyond the City’s control.

The City will continue to evaluate financial trends and other changes that could affect the City’s budget situation and report to City Council regularly with updated information.

A conservative approach to ongoing costs is needed to ensure that current one- time surpluses are managed in a way that will not exacerbate future deficits and allow flexibility to revisit how the City provides services, as needed. With this approach in mind, this budget sets aside reserves. Moreover, the City maintains a vacancy rate that aligns with historical trends. Staff will continue to monitor expenditures throughout the year and bring recommendations to Council, as appropriate.

Additionally, the City started planning for the potential extension of Measure G. A feasibility study and initial polling survey has been coordinated to help evaluate voters’ interest regarding the measure. As identified in the 5-year forecast, the elimination of Measure G is the major reason for the projected deficit for 2030 -2031. As a result, s hould there not be support to renew the measure, staff will need to start developing a plan for the loss of revenue which will likely include a reduction in personnel. This includes reviewing City Budget Overview

services, programs, and staffing. Thoughtful planning and preparation will need to be prioritized in the near-term.

Another major contributing factor in this budget is preparing for the development in the future growth area and the Amazon facility that is under construction. The Amazon facility is expected to be completed in the first quarter of calendar year 2027 and may begin generating revenue in FY 2026/ 27. A conservative revenue projection for the fulfillment center is included in the Five-Year Financial Forecast that was published in the FY 2025/26 Mid-Year report. It is more difficult to project revenue for future development until construction begins, therefore the financial forecast did not reflect revenue growth for future developments. Staff will continue to monitor and adjust the financial forecast to reflect any new activity in the FY 2026/27 Mid-Year Report.

Proposed Budget Development Considerations
The Proposed Budget must balance a variety of competing community and organizational needs while ensuring that the resources contained within most City funds remain in balance and thoughtfully deployed. While the budget development process was informed by a variety of factors, City Council’s Strategic Plan are the key drivers that provided the strategic approach to address the many needs of the community.

On June 4, 2026, Council reaffirmed the six strategic priorities and added one additional priority for Fiscal Years 2026/27 and 2027/28. Budget recommendations are based on these priorities and objectives by investing in key actionable and time bound efforts that deliver community services. The continuation and development of many objectives provide the foundation for the budget strategies contained in the Proposed Biennial Operating Budget.

Continued emphasis remains for the City’s quality of life through ensuring a safe City, maintaining parks, traffic safety for all users, thoughtfully planning street and sidewalk repairs, prudent fiscal management, and planning for the future.

General Fund Budget Balancing Plan
During FY 2025/26, additional ongoing expenditures were added, and new labor agreements were successfully negotiated. These items have been included in the Base Budget. When balancing the Biennial Operating Budget, there was an initial shortfall of $13.6 million in Year 1 and $14.4 million in Year 2. To alleviate these shortfalls, the below budget balancing strategies were implemented.

 New or increased revenues. The Proposed Biennial Budget recognizes new and increased revenues. This action includes additional Utility User Tax (UUT) revenues of $1.8 million and $0.5 million, respectively in Years 1 and 2. This budget also includes Amazon revenue. The facility is anticipated to begin its operations in the winter of FY 2026/27 and the revenues are projected at $4 million and $6 million in Years 1 and 2, respectively.

 Strategic use of fund balance. At the close of 2025, the City experienced a higher than usual fund balance. This was due to one -time higher than usual sales tax receipts and unexpended appropriations in the prior year. This action allowed the City to use some of its fund balance to balance the Biennial budget.

Budget Overview

 Use of Police Development Impact Fee. This fund has a balance of $3.7 million and is intended to fund the cost of new or expanded public facilities such as the new police building which serves the community at large. The Proposed Biennial Budget allocates $1.2 million in Year 1 and $2.5 million in Year 2 , and will be used to fund the Police Services Building Debt.

The Proposed Biennial Budget balancing plan resolves the projected budget shortfalls for FY 2026/27 and 2027/28.

Key Budget Actions
While much of this message and conversations surrounding the budget involve incremental changes to existing service levels, it is important to keep in mind that most of the City’s budget is allocated to delivering basic services, year after year. In the context of a $196.2 million General Fund budget and $323.9 million total operating and capital budget, only a small percentage is allocated to new actions. The overwhelming majority of the City’s limited resources are dedicated to the daily, critical effort to serve the Salinas community.

The Proposed Biennial Budget balances continued positive momentum and preserves valued services which include public safety, economic development, community development, libraries and parks, and community services. Generational investments in wastewater infrastructure, economic development, and preparing for future growth continue as key initiatives.

Fiscal Year 2026/27 (Year 1) Recommendations
City Council Strategic Goal of Housing

SHARE Center ($1,895,000) : This
funding continues the coordination of the
SHARE Center operations. The SHARE
Center is a low-barrier navigation shelter
designed to help people experiencing
homelessness achieve permanent
housing and stability through a Housing
First approach. This pr ogram has
previously been funded through general
fund contributions in addition to other
funding sources such as ARPA, and
housing grants.

Rental assistance program ($500,000):

This maintains the rental assistance
program at the level that was previously
recommended by Council.

Budget Overview

Fiscal Year 2026/27 (Year 1) Recommendations (continued) City Council Strategic Goal of Economic Development

City Council Strategic Goal of City Services

Administrative Analyst I ($144,370):

This position is anticipated to address
increased operational demands
stemming from the City's new
communication and outreach strategy,
including AI pilots support, increased
fiscal compliance, and growing contract
and records management workload.

Administrative Clerk I ($130,390): This
position is funded by the Permit
Enterprise Fund . This position is
expected to staff the front desk at the
Permit Center and serve as the first point
of contact for the public.

Association of Management
Personnel (AMPS) Labor Group
Projection (TBD): Staff is working on
the appropriation to ensure funding is
included in the budget.

Combo Building Inspector I
($142,040): This position is funded by
the Permit Enterprise Fund. The City is
projecting an increase of approximately
8,000 permits issued for construction
projects in the future growth areas. This
position supports the additional capacity
needed to meet demands.

Sanitary Sewer Payment Assistance
($150,000): This maintains the sanitary
sewer assistance subsidy program at
the level that was previously
recommended by Council.

Community Sponsorship ($150,000):

This maintains the same level of support
for those programs that benefit the
community through an application
process.

Budget Overview

Fiscal Year 2026/27 (Year 1) Recommendations (continued) City Council Strategic Goal of Public Safety

Fiscal Year 2027/28 (Year 2) Recommendations
City Council Strategic Goal of Housing

Code Enforcement Officer I ($142,040,
Measure G): The Code Enforcement
Division continues to experience a
growing workload related to blight
abatement, housing inspections, zoning
compliance, and public health and safety
complaints. This position is expected to
provide additional capacity. While this
position is identified as cost neutral in FY
2026/27, it will be an ongoing cost going
forward.

Deputy Police Chief ($375,100,
Measure G): The Police Department
has seen an increase in the annual calls
for service as well as investigative
activities. The position is expected to
address additional supervisory needs to
ensure effective oversight of divisions
and personnel for operational continuity
during absences, emergencies, or
critical incidents.

International Association Firefighters
(IAFF) Labor Group Projection
($1,214,323): This labor agreement was
successfully negotiated and approved
by Council on May 12, 2026.

Mobile Crisis Unit ($400,000): This
funds the Mobile Crisis Team in Salinas
in coordination with the Monterey
County Behavioral Health
ACCESS program. The team
provides in-person crisis intervention for
individuals experiencing mental health
emergencies that do not require an
urgent law enforcement or hospital
response.

Police Officer – 4 positions ($759,590,
Measure G): The City recommends
unfreezing four Police Officer positions
to increase its workforce in order to
manage the public safety needs of the
community.

Staffing for Adequate Fire and
Emergency Response - SAFER
($426,000, Measure G): This funds Fire
personnel after the SAFER grant expires
in March 2026.

Rental assistance program ($500,000):

This maintains the rental assistance
program at the level that was previously
recommended by Council.

Budget Overview

Fiscal Year 2027/28 (Year 2) Recommendations (continued) City Council Strategic Goal of Economic Development

City Council Strategic Goal of City Services

City Council Strategic Goal of Public Safety

Sanitary Sewer Payment Assistance
($150,000): This maintains the sanitary
sewer assistance subsidy program at
the level that was previously
recommended by Council.

Code Enforcement Officer II
($155,170, Measure G): The Code
Enforcement Division continues to
experience a growing workload related
to blight abatement, housing
inspections, zoning compliance, and
public health and safety complaints. This
position is expected to provide additional
capacity.

Community Sponsorship ($150,000):

This maintains the same level of support
for those programs that benefit the
community through an application
process.

Budget Overview

Capital Projects
The City has an ongoing Capital Improvement Program (CIP) that provides investments to improve infrastructure related to the City’s streets & sidewalks, traffic calming, parks, and building facilities.

Primary funding for these investments comes from sources such as:
 Development impact fees;
 State gas taxes;
 State and County transportation funds;
 Grants from federal, state, and regional sources; and  Other City Operating Funds.

Recently completed projects include:

Based on the previously approved Capital Budget, work is underway on several multi-year projects and programs which include:

 Streets and sidewalks repairs;
 District 5 Community Center;
 Safe routes to schools;
 Williams Road Corridor;
 Sherwood Recreation Center Building Improvements;
 Solar PV System at the El Gabilan Library and Police Department;  Industrial Wastewater Treatment Facility Influent Pump Station;  Electrical Improvements;
 Firehouse Recreation Center Improvements;
 El Gabilan Park Improvements;
 Lake Street Lift Station Replacement; and
 Street restriping and lighting projects.

 Continued work on traffic calming
 Continued work on streets and
sidewalk improvements
 Closter Park Revitalization
 Hebbron Family Center
 Closter Park Recreation Center
Accessibility Improvements
 City Hall Build Back and Gas
Relocation
 Natividad Creek Park Restroom
Rehabilitation

 North Main Street and Lamar Street
Pedestrian Improvements
 Garner Avenue Bus Bulb Out
 East Salinas Street Sweeping Pilot
Project
 Urban Forestry Management Plan
(tree planting)
 Sanitary Sewer Spot Repair

Budget Overview

Looking ahead, the City’s proposed five-year CIP (FY 2026 /27 - FY 2030/31) includes projects and programs totaling $265.5 million. Highlights of the proposed CIP include $17.3 million in streets and sidewalks, $16.5 million in sanitary sewer projects, and $8.6 million for engineering and transportation related projects in Year 1. Furthermore, $15.3 million for the sanitary sewer, $13.0 million for engineering and transportation related projects, and $9.5 million in streets and sidewalks are included in Year 2.

Conclusion
The Proposed Biennial Budget reflects a cautious approach to growth, positioning the City to both sustain quality service delivery today, and thoughtfully invest in tomorrow, while continuing to strengthen and improve the organization to better serve the evolving needs of the community. It also recognizes that more work remains ahead, and difficult fiscal and policy decisions may still be necessary to align ongoing expenditures with ongoing revenues. The City is addressing this by expanding economic development efforts to attract new businesses and industry, exploring tools such as Enhanced Infrastructure Financing District (EIFD), and leveraging public-private partnerships (P3).

I would like to thank City Council for its leadership and our Executive Team who worked on the recommendations and materials to respond to the City Council and community priorities.

The Salinas community should be proud of your leadership and commitment to service.

A biennial budget requires countless hours of teamwork, collaboration, and patience to produce. I would like to offer special thanks to the Finance Budget Team, including Finance Director Selina Andrews, Assistant Finance Director Abe Pedroza, Finance Management Analyst Yesenia Nunez, and Administrative Analyst Nick Luciano; and Public Works Director David Jacobs and Assistant Public Works Director /City Engineer Adriana Robles for their assistance with the capital budget process. The team’s dedication, expertise, and willingness to continue to adapt to evolving circumstances is a testament to their commitment to this organization and to the community.

Sincerely,
René Mendez
René Mendez, City Manager

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Community Profile

City of Salinas Profile
History
The name Salinas means “salt marsh” in
Spanish. The City got this name because at that
time there was a large slough that ran through
the area. In the mid-1800s, Salinas' agricultural
industry began to grow. In 1867, several local
businessmen laid-out a town plan and enticed
the Southern Pacific Railroad to build its tracks
through Salinas City.

Agriculture continued as the area's major
industry and today, the Salinas Valley is known
as "The Salad Bowl of the World".

The City of Salinas was incorporated as a
charter city on March 4, 1874 providing all
typical City services including: Public Safety
(police and fire), Public Works (engineering &
transportation, and environmental &
maintenance services), Community
Development (permit services and planning),
Library and Community Services (parks &
community services, and library), and General
Administrative Services. Business -type City services include: a Municipal Airport, Industrial Waste System, Sanitary Sewer System, Permit Services, and Preferential, Downtown, and Enforcement Parking Districts. The United States Census Bureau reports the City’s population at 161,039 as of January 1, 2024. The City employs about approximately 670 persons on a full-time basis.

City Government
The City of Salinas operates under the Council -Manager form of government. The City Council is governed by a six -member Council elected by districts for four -year alternating terms and a Mayor elected at large for a two- year term. The City Council acts as the legislative and policy - making body. Council appoints the City Manager and the City Attorney. The City Manager is the chief administrator and is responsible for implementing the policies and priorities of the City Council. Our current City Hall was built in 1964 and an addition was constructed in 1975. Our old City Hall no longer exists, but we have some records of the building dating back to 1907. It was demolished shortly after our current City Hall was opened in 1964.

Community Profile

Economy
Salinas is a global AgTech hub located in the backyard of internationally renowned technology epicenter, Silicon Valley. From the perspective of native son and iconic American author John Steinbeck to the pioneering problem solving that led to the invention of iceberg lettuce and bagged salad, Salinas has a global reputation as a city where agriculture, technology and innovation converge and blossom. Although agriculture is the foundation of the local economy, more than 100 manufacturing firms call Salinas home. Some of the largest employers in the area include:

Dole Fresh Vegetable, the County of Monterey and Salinas Valley Memorial Hospital.

Councilmember
Councilmember
Councilmember
Councilmember
Councilmember
Councilmember
Mayor
Dennis Donohue

Community Profile

Major Employers (Listed in Alphabetical order):

Arco AM PM
Best Buy
Cardinale Volkswagen
Coastal Ford Tractor
Costco
Gold Star GMC Buick
Home Depot
Love’s Travel Stop
Lowes
Macy’s
Mike’s Auto Sales
My Chevrolet
My Jeep Chrysler Dodge
My Nissan Kia
Pilot Travel Center
Quinn CAT Company
Housing
Salinas is a community of neighborhoods with a wide variety of housing options. With Victorians and the historic Spanish influence, Salinas provides renters and homebuyers a housing assortment, from modest cottages and modern townhouses to spacious "rancheros" nestled in the oak-dotted countryside.

Newer developments provide attractive and imaginative tract homes and condominiums alongside the many modern homes in well-established neighborhoods. Newcomers and longtime residents will find a neighborhood to their liking, regardless of whether they are looking for something larger to accommodate a growing family, or simply want to find smaller quarters for their retirement years.

Salinas offers approximately 47,000 housing units of which 23,500 are detached single family residences, 2,700 are attached single family residences, 3,900 two to four unit multifamily complexes, 15,000 apartment units, and 1,450 mobile homes. The residential vacancy rate is approximately 4.0% at any time during the year.

Transportation
The City of Salinas is the county seat of Monterey County and is located in the Central Coast region of California, 17 miles inland from the Monterey Bay, 325 miles north of Los Angeles and 106 miles south of San Francisco.

Air
The Salinas Municipal Airport serves the City as an element of the national transportation system.

It is also an economic development asset and serves as an employment center with over twenty businesses providing jobs. The Municipal Airport has 6,000-foot and 5,000-foot lighted runways.

Commercial airlines serve at the nearby Monterey Peninsula Airport.

City Resources
Community Centers 1
Fire Stations 6
Parks 46
Recreation Centers 7

Education
City of Salinas School Districts include:
36 elementary schools
8 middle schools
5 high schools
6 other programs
Community Profile

Bus
Monterey-Salinas Transit (MST) operates local bus service; Monterey -Salinas Airbus offers connections to San Jose and San Francisco airports; Greyhound offers service to all major cities from the Intermodal Transportation Center.

Highways
The major north-south freeway, US-101, bisects Salinas. State highways 68 and 183 connect with scenic Highway 1 accessing the Monterey Peninsula and surrounding cities.

Rail
Union Pacific’s main line has daily Amtrak service which runs through Salinas; with a stop at the Intermodal Transportation Center.

Schools
Salinas is served by three elementary school districts, a unified high school district and several private schools at both the primary and secondary level. Hartnell College, a State Community College, offers two -year degrees and occupational certificate p rograms. California State University, Monterey Bay is located less than 15 miles away on the former Fort Ord site but has strong local presence with their branch located on North Main Street. Graduate studies through Golden Gate University, Monterey Inst itute of International Studies and Chapman College are available nearby. Also in the area are Moss Landing Marine Laboratory, Monterey College of Law, Stanford University’s Hopkins Marine Station and San Jose State University.

Community Services
Salinas has extensive health and medical services with two of Monterey County's four hospitals located within the City. Natividad Medical Center is recognized as a Medical Center Level II Trauma Center serving the Central Coast. Salinas also offers skilled nursing and convalescent homes and residential retirement facilities for seniors, as well as over 210 practicing physicians.

Fire protection and basic and advanced life support are provided by the City's full -service Fire Department. Advanced life support services are provided by the Fire Department’s paramedic program with partial funding being provided from a countywide ambulance contract. The City of Salinas has a well-equipped, fully staffed Police Department and receives additional support, as required, from the Monterey County Sheriff's Office.

The City's moderate climate encourages year-round use of its 550 plus acres of municipal parks, which include golf courses, tennis courts and swimming pools. The Salinas Community Center regularly hosts symphonies, ballets, concerts, and conventions. Sal inas is host to the annual California Rodeo and the California International Airshow. Salinas has a modern California Sports Complex and the National Steinbeck Center. Surrounding Salinas are diverse recreational opportunities including beautiful beaches and the world-famed golf courses of the Monterey Bay Peninsula.

As the retail hub of the Central Coast, Salinas enjoys a wide selection and diversity in its stores.

Northridge Shopping Center contains over 120 specialty shops and four major department stores – Macy’s, Hobby Lobby, J.C. Penney and Best Buy. Harden Ranch Plaza includes a Super Wal- Mart, Target, Safeway, specialty stores, restaurants, banking institutions, and Lowe’s Home Center. The Westridge Shopping Center is home to Costco, a second Wal -Mart store, Office Max, Dick’s Sporting Goods, and a variety of national chain restaurants. The Salinas Auto Center houses nine local dealers. In October 2007, Home Depot moved its operations from Harden Ranch Plaza to the Auto Center area to join Kohl’s and other specialty stores. Additionally, Salinas' location allows quick access to the Monterey Peninsula, as well as the San Jose area.

Community Profile

Boards and Commissions
The City utilizes various Boards and Commissions in the conduct of its affairs.

Commissions established by City Ordinance are as follows:
• Airport Commission
• Library & Community Services Commission
• Traffic and Transportation Commission
• Planning Commission
• Public Art Commission
• Measure E Committee
• Measure G Committee
• Police Community Advisory Committee
• Grievance Advisory Board
• Historic Resources Board
Subcommittees of Council include the following:
• Housing & Land Use Committee
• Finance Committee

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The Budget Process and Document

Basis for Budget Development

The budget is the City’s financial plan for delivering effective services and efficiently managing the revenues which support those services. The City’s Charter and municipal code provide broad governance for the preparation of the operating and capital budgets.

This budget allocates available resources to the provision of programs, services and projects in support of community needs and expectations, without compromising the long- term financial health of the City. The budget is also developed based on the following:
• City Council’s Priorities
• Service level prioritization, as identified by Council • Availability and sustainability of resources
• Organizational financial status and budgetary guidelines • Legal mandates
The operating budget is a financial plan for a specific period of time. Salinas prepares a biennial operating budget and a five-year capital improvement program (CIP) plan. The biennial operating budget and first two years of the CIP plan are adopted by Council and implemented by staff.

The review of the operating and capital budget is structured around public hearings conducted prior to City Council adoption of the budget in order to incorporate community input into the decision-making process.

City Council Priorities
The City is committed to providing high-quality, cost-effective services that reflect the City’s core values and strategic goals. City Council est ablished priorities, which are topics or service areas that will receive significant attention during the year. The top priorities guide both budget development and department priority setting. The following are the City Council’s top priorities for FY 2026/27-2027/28, adopted in May 2025: Economic Development, Housing, Infrastructure, City Services, Public Safety, and Youth and Seniors.

Operating Budget – Calendar
December: Budget guidelines and timeframes are developed and distributed for the operating budget. The prior year base budget is provided to departments for review and adjustment, as necessary. The base budget is the starting point for the budget development process.

February: Departments submit requests to reallocate staffing and non- salary resources for the upcoming year to meet changing operational needs. The reallocation process may result in no net change to the level of resources allocated to the department overall. Departmental requests for changes and/or augmentations to the base budget are submitted to the City Manager for review. Departments provide targeted outcomes and performance measures associated with requests for resources or service level augmentations. Departments also submit updates to the budget document regarding goals and objectives, significant accomplishments, and key performance measures. The City Manager and Finance staff review operating budget requests while Human Resources review personnel requests.

March: Internal budget study sessions are held with the City Manager to discuss department budget requests.

April: Finance completes preparation of the proposed operating budget based on the City Manager’s direction.

The Budget Process and Document

May: Finance prepares the operating and capital budget documents. The City Manager releases and presents the proposed operating and capital budgets to City Council and posts the budget document on the City’s website. Through a series of public hearings, the budget is discussed, and amendments are proposed.

June: Final adoption by City Council occurs after a public hearing in June. All changes made during the public process are incorporated into the adopted budget documents which are distributed to City libraries as well as posted on the City’s website.

Budget Meeting/Hearings
With City Council and Finance Committee*
May 12 Finance Committee Council Chambers
May 18 Measure E & G Oversight
Committees Council Chambers
May 26 City Council Council Chambers Biennial Budget Study Session
June 16 City Council Council Chambers Public Hearing – Budget Adoption

*
These meeting were in person with the option to attend by teleconference.

Understanding the Budget Document
The operating budget document includes citywide information as well as information specific to each fund and each department. The City receives revenue from numerous sources, many of which have restrictions on how funds can be used. Separate funds are established to account for the different types of revenues and their allowable uses. The annual budget information is available after the publication of the Proposed Budget, which occurs in May. The Adopted Budget is available in June.

General Fund: This fund is used to account for all general revenues of the City (e.g., property, sales, transient occupancy, and utility user taxes). In general, these funds are allocated at the discretion of the City Council. This revenue is used to support citywide services such as public safety, community services, planning and development services, and administrative support services.

Measure E: This is a one-half of one percent (0.50%) transaction and use tax. It was approved by the voters as a general-purpose tax, which means that revenue generated from this tax can be used to support citywide services such as public safety, community services, planning and development services, and administrative support services. Revenue from this tax is allocated at the City Council’s discretion.

Measure G: This is a one percent (1.0%) transaction and use tax. It was approved by the voters as a general -purpose tax, which means that revenue generated from this tax can be used to support citywide services such as public safety, community services, planning and development services, and administrative support services. Revenue from this tax is allocated at the City Council’s discretion.

Enterprise Funds: These funds are established to function as self-supporting operations wherein expenditures are entirely offset by fees or charges for services. For example, the City of Salinas provides sewage, parking, and airport services. Revenues from fees or charges are accounted for in separate enterprise funds and can only be used to pay for expenses related to those services.

The Budget Process and Document

Internal Service Funds: These funds are established to account for a variety of business services provided by one City department (or division) to other City departments. Fleet maintenance, general liability, and workers’ compensation services are provided to all City departments through internal service funds. Departments are charged for these services based on their respective utilization.

Capital Improvement Funds: Revenues and expenses for capital projects not associated with Enterprise or Internal Service activities are accounted for in separate Capital Improvement funds.

Capital investments that are associated with Enterprise or Internal Service activities are reported and included in those fund types.

Special Revenue Funds: These funds are used to account for the proceeds of revenues that are designated for specific or restricted uses. These funds include gas tax funds from the state, in lieu housing fees assessed for the City’s Below Market Rate housing projects, and transportation mitigation fees paid by developers. Other special revenue funds include assessments for parking lot bond payments, parking permit revenues, Community Development Block Grants (CDBG) funds from the federal government, and development impact fees related to sewer & storm, parks & playgrounds, libraries, street trees, arterial/traffic, fire, and police.

Debt Service Funds: Debt financing is occasionally undertaken for the purchase, replacement, or rehabilitation of capital assets. Separate funds are established to account for these nonoperating expenses.

Budget in Brief
The Government Finance Officers Association (GFOA) recommends that governments strive for broader consumption and greater comprehension of the budget document. For this reason, the City is introducing a new Budget in Brief document this year. The budget document is very important as it identifies the services to be provided (along with the funding), and the rationale behind key decisions. It is a very timely task to read and understand the entire budget document.

Introducing the Budget in Brief that captures these elements is essential. Users of the budget document will benefit from this high-quality report intended to promote better communication, and ultimately making it easier to comprehend the information that is being presented.

Department and Enterprise Fund Information
The budget document includes information for each department as follows:

Programs and Services Describes division functions and programs within the department.

Expected Service Delivery Highlights the major work plan items for the department for the upcoming fiscal year
Top Accomplishments Highlights the top accomplishments for the department for the prior fiscal year
Budget Actions Identifies major changes from the prior year budget Operating Funds Managed Lists the operating funds and descriptions that the department manages
Budget Summary Summarizes key expenditure, revenue, and position data for the department and/or fund
Performance Measures Lists key department performance measures related to some goals, objectives, and key quantifiable department outputs Position Detail Lists full-time equivalent (FTE) positions Organizational Chart Depicts full -time equivalent (FTE) positions within the department.

The Budget Process and Document

Budgetary Basis
The budget is prepared in accordance with Generally Accepted Accounting Principles (GAAP).

The budget for governmental funds has been prepared on a modified accrual basis. The modified accrual basis recognizes expenditures when the related fund liability is incurred. Revenues are recognized when they become both measurable and available. “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period.

Fund Structure and Accounting Basis
The accounts of the City are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Governmental Funds
General Funds account for all financial resources necessary to carry out basic governmental activities of the City and support essential City services such as police and fire protection, street maintenance, libraries, and parks. General Fund, Measure E, and Measure G are examples.

Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditures for specified purposes. Measure X – Transportation and Safety, SB 1 – Road Repair, and National Opioid Settlement Funds are examples.

Debt Service Funds are used for the accumulation and disbursement of financial resources that will be used to make principal and interest payments on general long-term debt.

Capital Project Funds are used to account for major capital acquisition and construction activities.

Proprietary Funds
Enterprise Funds are used to report business-type activities for which a fee is charged to external users for goods or services. The Airport, Sewer, Industrial Waste are examples.

Internal Service Funds are used for services provided to internal users and account for the financing of goods or services provided by one department to other departments on a cost reimbursement basis. General Liability and Workers Compensation are examples.

Fiduciary Funds
Private Purpose Trust Funds are used to account for any trust arrangement not properly reported in a pension trust fund under which principal and income benefit individuals, private organizations, or other governments. Successor Agency is an example.

Pension Trust Funds are used to account for resources that are required to be held in trust for the members and beneficiaries of defined benefit pension plans, defined contribution plans, or other employee benefit plans. The City’s only pension trust fund is the Deferred Compensation Fund.

Custodial Funds are used to account for assets held in an agent capacity by the City for individuals, private organizations, other governments and/or other funds that are not required to be reported in pension trust funds, investment trust funds, or private-purpose trust funds.

Summaries & Schedules

All City Funds Schedule
The Summary of All Funds schedule on the following page groups the City’s funds into five categories:

• General Fund
• Other Governmental Funds
• Enterprise Funds
• Internal Service Funds
• Capital Project Funds
The first four categories include the City’s operating funds, and the last one is a special purpose fund used for capital investments. Funding for most of the City’s operations and most of its services comes from the first four categories.

The budget for Capital funds is reviewed and adopted by the City Council as part of the Capital Improvement Program (CIP).

The Summary of All Funds schedule includes all funds citywide and presents the total available resources and total use of resources, including beginning fund balances, revenues, expenditures, “transfers in,” and “transfers out.” Therefore, the “Total Revenues” and “Total Expendit ures” columns for all funds present the true budgeted revenues and expenditures expected to be received and spent by the entire City.

Please refer to the summaries in this section of the document for detailed information.

Summaries & Schedules

Estimated Reserve Estimated Fund Balance
Fund Balance Revenues Transfers In Transfers Out Expenditures Allocation Fund Balance Change from 06/30/2026 F Y 26-27 F Y 26-27 F Y 26-27 F Y 26-27 F Y 26-27 06/30/2027 Prior Year Fund Operating Funds
Governmental Funds
General Funds
General Fund (1,877,572)$ 136,114,400$ 2,324,180$ 10,470,900$ 125,565,253$ (469,490)$ 55,365$ 102.9% 1000 Measure E 5,459,466 18,326,800 - 2,616,800 18,549,900 613,364 3,232,930 -40.8% 1100 Measure G 5,756,130 36,305,900 - 6,086,600 32,945,136 (996,787) 2,033,507 -64.7% 1200 Subtotal General Funds 9,338,024$ 190,747,100$ 2,324,180$ 19,174,300$ 177,060,289$ (852,913)$ 5,321,802$ -43.0% Other Governmental Funds
Maintenance District Administration (10,130)$ -$ -$ -$ -$ -$ (10,130)$ 0.0% 2101 Woodside Park Maintenance District 321,956 67,800 - - 46,270 - 343,486 6.7% 2102 Downtown Mall Maintenance District (42,996) - - - - - (42,996) 0.0% 2103 Airport Business Park Maintenance District 8,919 15,300 - - 17,122 - 7,097 -20.4% 2104 NE Salinas Landscape District 1,718,014 846,600 - 60,000 808,630 - 1,695,984 -1.3% 2105 Harden Ranch Landscape District 220,905 155,500 - - 135,750 - 240,655 8.9% 2106 Vista Nueva Maintenance District 204,923 43,400 - 15,000 38,150 - 195,173 -4.8% 2107 Mira Monte Maintenance District 286,327 134,300 - - 161,690 - 258,937 -9.6% 2108 Monte Bella Maintenance District 4,681,967 860,200 - 50,000 499,750 - 4,992,417 6.6% 2109 Local Public Safety Fund - Prop 172 1,874,566 600,000 - - 600,000 - 1,874,566 0.0% 2201 Local Public Safety Fund - AB 3229 1,438,837 637,600 - - 650,000 - 1,426,437 -0.9% 2202 Emergency Medical Service 1 - - - - - 1 0.0% 2501 Asset Forfeiture 305,476 39,700 - - 30,000 - 315,176 3.2% 2502 Traffic Safety 5 100,000 - - - - 100,005 2000000.0% 2503 Vehicle Abatement 165,452 160,000 - - 312,950 - 12,502 -92.4% 2504 Recreation Parks 411,273 100,000 - - 22,900 - 488,373 18.7% 2505 PEG Cable Franchise 493,954 100,000 - - 250,000 - 343,954 -30.4% 2506 Municipal Art 434,339 105,600 100,000 - 206,000 - 433,939 -0.1% 2507 KDF Los Padres Development Social Services 272,094 - - - 40,000 - 232,094 -14.7% 2509 General Plan 903,145 400,000 - 229,180 1,072,100 - 1,865 -99.8% 2513 National Opioid Settlement - 178,200 - - 92,034 - 86,166 0.0% 2514 Residential Rental Registry 693,061 1,128,851 - - 949,330 - 872,582 25.9% 2530 SRA Public Improvement 2,422,452 57,000 - - - - 2,479,452 2.4% 2601 HSA - Affordable Housing 3,452,129 104,900 - - 13,330 - 3,543,699 2.7% 2602 Local Housing Trust 1,998,961 - - - 13,540 - 1,985,421 -0.7% 2603 Housing & Urban Development Funds - 3,567,110 - 500,000 3,067,110 - - 0.0% 2900 Grant Funds - 1,804,740 - - 1,804,740 - - 0.0% 3000 Fund Balances and Budget Summary - All Funds (FY 2026/27) Summaries & Schedules

Estimated Reserve Estimated Fund Balance
Fund Balance Revenues Transfers In Transfers Out Expenditures Allocation Fund Balance Change from 06/30/2026 F Y 26-27 F Y 26-27 F Y 26-27 F Y 26-27 F Y 26-27 06/30/2027 Prior Year Fund 2014 COP Consolidation - - 155,400 - 155,400 - - 0.0% 4104 2018 Lease - Police Safety Building - - 5,984,700 - 5,984,700 - - 0.0% 4106 2018B COP TRIP - - 2,338,800 - 2,338,800 - - 0.0% 4107 2018 Lease - El Gablian Library - - 1,460,700 - 1,460,700 - - 0.0% 4110 2020A - Refund Bonds Series 200 - 1,656,100 - 1,655,800 - 500 150.0% 4111 2020B - Refund Bonds Series - - 662,600 - 662,600 - - 0.0% 4112 2024 Energy Efficiency - - 275,300 - 275,300 - - 0.0% 4113 Assessment District Administration (2,178) - - - - - (2,178) 0.0% 4201 Assessment District Debt Service (756,069) 7,000 - - - - (749,069) 0.9% 4202 A ssessment District Reserv e 2,084,572 64,300 - - - - 2,148,872 3.1% 4203 2019 Special Tax Bond - Monte Bella 1 369,292 199,400 - - 170,200 - 398,492 7.9% 4204 2019 Special Tax Bond - Monte Bella 2 321,669 162,600 - - 142,900 - 341,369 6.1% 4205 2019 Special Tax Bond - Monte Bella 3 352,874 184,000 - - 170,500 - 366,374 3.8% 4206 Fairways Golf Course 2,628 100,000 154,600 - 257,200 - 28 -98.9% 6301 Twin Creeks Golf Course 846 60,000 376,700 - 437,500 - 46 -94.6% 6302 Stormwater (NPDES) 9 79,300 1,740,500 - 3,390,168 - (1,570,359) -17448533.3% 6500 Crazy Horse Landfill 721 - - - - - 721 0.0% 6600 Water Utility 2,209 7,000 4,800 - 14,000 - 9 -99.6% 6700 Affordable Housing 305,910 194,100 - - 90,000 - 410,010 34.0% 6950 Fleet Maintenance 11 - 1,667,000 - 3,333,535 - (1,666,524) -15150318.2% 7120 Successor Agency - SRA 1,672,687 1,084,900 - 946,000 - - 1,811,587 8.3% 8914 Successor Agency - Administration 23,952 10,000 - - 10,000 - 23,952 0.0% 8915 Proprietary Funds
Enterprise Funds
Municipal Airport 1,063,499 2,367,100 - 279,900 2,653,640 (84,262) 412,797 -61.2% 6100 Industrial Waste 4,391,409 4,097,900 - 144,400 2,826,430 (580,689) 4,937,790 12.4% 6200 Sewer 3,355,669 53,397,766 - 9,435,900 8,802,910 (1,034,032) 37,480,593 1016.9% 6400 Downtown Parking District 7 457,000 946,000 35,900 1,675,480 127,133 (181,240) -2589246.4% 6801 Preferential Parking 88,586 25,000 - - 21,500 - 92,086 4.0% 6802 Parking Enforcement 71,979 936,000 71,000 - 1,078,730 - 249 -99.7% 6803 Permit Services 4,248,338 6,111,300 - 450,000 7,231,510 (30,602) 2,647,527 -37.7% 6900 Internal Service Funds
Internal Services Administration 220 - - - - - 220 0.0% 7101 General Insurances 5 213,000 1,923,000 - 2,135,236 - 769 15280.0% 7102 Worker's Comp. Self-Insurance 194,866 7,361,400 - - 7,344,210 - 212,056 8.8% 7103 General Liability Self-Insurance 1,299,343 504,100 3,552,000 - 5,354,580 - 863 -99.9% 7104 Total Operating Funds 50,686,908$ 279,577,067$ 25,393,380$ 31,320,580$ 247,565,214$ (2,455,365)$ 74,316,196$ 46.6% Fund Balances and Budget Summary - All Funds (FY 2026/27) Summaries & Schedules

Estimated Reserve Estimated Fund Balance
Fund Balance Revenues Transfers In Transfers Out Expenditures Allocation Fund Balance Change from 06/30/2026 F Y 26-27 F Y 26-27 F Y 26-27 F Y 26-27 F Y 26-27 06/30/2027 Prior Year Fund Capital Funds
Sanitary Sewer Development Impact Fee -$ 150,000$ -$ 7,170,000$ -$ -$ (7,020,000)$ 0.0% 2301 Parks & Playground Development Impact Fee 756,672 104,200 - - - - 860,872 13.8% 2302 Library Development Impact Fee 543,381 72,800 - - - - 616,181 13.4% 2303 Street Trees Development Impact Fee 18,199 6,100 - - - - 24,299 33.5% 2304 Annexations Development Impact Fee (269) - - - - - (269) 0.0% 2305 Arterial Development Impact Fee 13,935,755 1,514,800 - 5,189,000 - 2,789,078 13,050,633 -6.4% 2306 Fire Development Impact Fee 832,481 60,100 - - - - 892,581 7.2% 2307 Police Development Impact Fee 3,701,201 181,000 - 1,234,000 - - 2,648,201 -28.5% 2308 Storm Sewer Development Impact Fee 1,121,956 222,300 - 574,200 - - 770,056 -31.4% 2311 Gas Tax 1,390,467 4,989,000 - 5,842,800 - 81,339 618,006 -55.6% 2401 Measure X 2,589,791 6,408,900 - 9,244,810 - 493,661 247,542 -90.4% 2510 SB 1 Road Maintenance & Rehabilitation 1,759,561 4,785,100 - 6,650,000 - 2,000,000 1,894,661 7.7% 2511 SB 1 Traffic Congestion Relief 641,186 19,800 - - - - 660,986 3.1% 2512 Special Construction - Federal & State - 6,407,690 - 6,407,690 - - - 0.0% 5201 Measure X Bonds 212,276 - - 24,100 - 24,165 212,341 0.0% 5202 Assessment District - Projects 462,667 - - - - - 462, 667 0.0% 5300 2019 Special Tax Bond Monte Bella #1 27,555 - - - - - 27,555 0.0% 5301 2019 Special Tax Bond Monte Bella #2 - - - - - - - 0.0% 5302 2019 Special Tax Bond Monte Bella #3 2,909 - - - - - 2,909 0.0% 5303 Capital Projects Fund 2,000,000 - 47,163,800 - 47,163,800 - 2,000,000 0.0% 5800 Vehicle Replacement Reserve 2,370,165 - 1,100,000 - 2,693,100 - 777,065 -67.2% 7121 Total Capital Funds 32,365,953$ 24,921,790$ 48,263,800$ 42,336,600$ 49,856,900$ 5,388,242$ 18,746,285$ -42.1% Total All Funds 83,052,861$ 304,498,857$ 73,657,180$ 73,657,180$ 297,422,114$ 2,932,877$ 93,062,481$ 12.1% Fund Balances and Budget Summary - All Funds (FY 2026/27) Summaries & Schedules

Estimated Reserve Estimated Fund Balance
Fund Balance Revenues Transfers In Transfers Out Expenditures Allocation Fund Balance Change from 06/30/2027 F Y 27-28 F Y 27-28 F Y 27-28 F Y 27-28 F Y 27-28 06/30/2028 Prior Year Fund Operating Funds
Governmental Funds
General Funds
General Fund 55,365$ 141,673,800$ 2,324,180$ 11,809,900$ 130,507,308$ (753,727)$ 982,410$ 1674.4% 1000 Measure E 3,232,930 18,764,300 - 2,362,900 19,516,780 (85,558) 31,992 -99.0% 1100 Measure G 2,033,507 37,186,900 - 5,033,100 33,845,883 18,330 359,754 -82.3% 1200 Subtotal General Funds 5,321,802$ 197,625,000$ 2,324,180$ 19,205,900$ 183,869,971$ (820,954)$ 1,374,157$ -74.2% Other Governmental Funds
Maintenance District Administration (10,130)$ -$ -$ -$ -$ -$ (10,130)$ 0.0% 2101 Woodside Park Maintenance District 343,486 67,700 - - 46,730 - 364,456 6.1% 2102 Downtown Mall Maintenance District (42,996) - - - - - (42,996) 0.0% 2103 Airport Business Park Maintenance District 7,097 15,300 - - 17,282 - 5,115 -27.9% 2104 NE Salinas Landscape District 1,695,984 845,800 - 60,000 811,850 - 1,669,934 -1.5% 2105 Harden Ranch Landscape District 240,655 155,400 - - 135,910 - 260,145 8.1% 2106 Vista Nueva Maintenance District 195,173 43,200 - 15,000 38,150 - 185,223 -5.1% 2107 Mira Monte Maintenance District 258,937 134,100 - - 163,590 - 229,447 -11.4% 2108 Monte Bella Maintenance District 4,992,417 856,000 - 50,000 507,880 - 5,290,537 6.0% 2109 Local Public Safety Fund - Prop 172 1,874,566 600,000 - - 600,000 - 1,874,566 0.0% 2201 Local Public Safety Fund - AB 3229 1,426,437 637,000 - - 650,000 - 1,413,437 -0.9% 2202 Emergency Medical Service 1 - - - - - 1 0.0% 2501
Asset Forfeiture 315,176 39,500 - - 30,000 - 324,676 3.0% 2502 Traffic Safety 100,005 100,000 - - - - 200,005 100.0% 2503 Vehicle Abatement 12,502 160,000 166,000 - 338,450 - 52 -99.6% 2504 Recreation Parks 488,373 100,000 - - 22,900 - 565,473 15.8% 2505 PEG Cable Franchise 343,954 100,000 - - 250,000 - 193,954 -43.6% 2506 Municipal Art 433,939 105,500 100,000 - 100,000 - 539,439 24.3% 2507 KDF Los Padres Development Social Services 232,094 - - - 40,000 - 192,094 -17.2% 2509 General Plan 1,865 400,000 - 229,180 172,050 - 635 -66.0% 2513 National Opioid Settlement 86,166 167,500 - - - - 253,666 194.4% 2514 Residential Rental Registry 872,582 1,128,851 - - 969,740 - 1,031,693 18.2% 2530 SRA Public Improvement 2,479,452 56,000 - - - - 2,535,452 2.3% 2601 HSA - Affordable Housing 3,543,699 103,100 - - 13,860 - 3,632,939 2.5% 2602 Local Housing Trust 1,985,421 - - - 13,830 - 1,971,591 -0.7% 2603 Housing & Urban Development Funds - 3,607,980 - 500,000 3,107,980 - - 0.0% 2900 Grant Funds - 580,060 - - 580,060 - - 0.0% 3000 Fund Balances and Budget Summary - All Funds (FY 2027/28) Summaries & Schedules

Estimated Reserve Estimated Fund Balance
Fund Balance Revenues Transfers In Transfers Out Expenditures Allocation Fund Balance Change from 06/30/2027 F Y 27-28 F Y 27-28 F Y 27-28 F Y 27-28 F Y 27-28 06/30/2028 Prior Year Fund 2014 COP Consolidation - - 154,500 - 154,500 - - 0.0% 4104 2018 Lease - Police Safety Building - - 6,050,800 - 6,050,800 - - 0.0% 4106 2018B COP TRIP - - 2,321,500 - 2,321,500 - - 0.0% 4107 2018 Lease - El Gablian Library - - 1,487,900 - 1,487,900 - - 0.0% 4110 2020A - Refund Bonds Series 500 - 1,689,900 - 1,689,700 - 700 40.0% 4111 2020B - Refund Bonds Series - - 412,000 - 412,000 - - 0.0% 4112 2024 Energy Efficiency - - 286,500 - 286,500 - - 0.0% 4113 Assessment District Administration (2,178) - - - - - (2,178) 0.0% 4201 Assessment District Debt Service (749,069) 6,900 - - - - (742,169) 0.9% 4202 A ssessment District Reserv e 2,148,872 63,200 - - - - 2,212,072 2.9% 4203 2019 Special Tax Bond - Monte Bella 1 398,492 199,200 - - 167,200 - 430,492 8.0% 4204 2019 Special Tax Bond - Monte Bella 2 341,369 162,500 - - 140,900 - 362,969 6.3% 4205 2019 Special Tax Bond - Monte Bella 3 366,374 184,000 - - 168,100 - 382,274 4.3% 4206 Fairways Golf Course 28 100,000 174,200 - 274,200 - 28 0.0% 6301 Twin Creeks Golf Course 46 60,000 - - - - 60,046 130434.8% 6302 Stormwater (NPDES) (1,570,359) 78,800 1,694,500 - 3,297,513 - (3,094,572) -97.1% 6500 Crazy Horse Landfill 721 - - - - - 721 0.0% 6600 Water Utility 9 7,000 7,000 - 14,000 - 9 0.0% 6700 Affordable Housing 410,010 194,000 - - 90,000 - 514,010 25.4% 6950 Fleet Maintenance (1,666,524) - 1,670,000 - 3,339,495 - (3,336,019) -100.2% 7120 Successor Agency - SRA 1,811,587 1,077,800 - 948,200 - - 1,941,187 7.2% 8914 Successor Agency - Administration 23,952 10,000 - - 10,000 - 23,952 0.0% 8915 Proprietary Funds
Enterprise Funds
Municipal Airport 412,797 2,422,300 - 191,600 2,571,560 20,095 92,032 -77.7% 6100 Industrial Waste 4,937,790 4,206,700 - 146,100 2,794,500 - 6,203,890 25.6% 6200 Sewer 37,480,593 12,930,400 - 7,538,000 7,471,070 (3,600) 35,398,323 -5.6% 6400 Downtown Parking District (181,240) 457,000 948,200 36,700 1,680,100 - (492,840) -171.9% 6801 Preferential Parking 92,086 25,000 - - 21,500 - 95,586 3.8% 6802 Parking Enforcement 249 936,000 145,000 - 1,080,590 - 659 164.7% 6803 Permit Services 2,647,527 6,108,600 - 450,000 7,055,770 43,935 1,294,292 -51.1% 6900 Internal Service Funds
Internal Services Administration 220 - - - - - 220 0.0% 7101 General Insurances 769 215,000 1,961,000 - 2,176,236 - 533 -30.7% 7102 Worker's Comp. Self-Insurance 212,056 7,659,300 - - 7,367,110 - 504,246 137.8% 7103 General Liability Self-Insurance 863 684,900 5,056,000 - 5,741,040 - 723 -16.2% 7104 Total Operating Funds 74,316,196$ 245,416,591$ 26,649,180$ 29,370,680$ 250,344,017$ (760,524)$ 65,906,746$ -11.3% Fund Balances and Budget Summary - All Funds (FY 2027/28) Summaries & Schedules

Estimated Reserve Estimated Fund Balance
Fund Balance Revenues Transfers In Transfers Out Expenditures Allocation Fund Balance Change from 06/30/2027 F Y 27-28 F Y 27-28 F Y 27-28 F Y 27-28 F Y 27-28 06/30/2028 Prior Year Fund Capital Funds
Sewer & Storm Development Impact Fee (7,020,000)$ 150,000$ -$ 7,870,000$ -$ -$ (14,740,000)$ -110.0% 2301 Parks & Playground Development Impact Fee 860,872 103,200 - - - - 964,072 12.0% 2302 Library Development Impact Fee 616,181 72,600 - - - - 688,781 11.8% 2303 Street Trees Development Impact Fee 24,299 6,100 - - - - 30,399 25.1% 2304 Annexations Development Impact Fee (269) - - - - - (269) 0.0% 2305 Arterial Development Impact Fee 13,050,633 1,505,900 - 400,000 - - 14,156,533 8.5% 2306 Fire Development Impact Fee 892,581 59,900 - - - - 952,481 6.7% 2307 Police Development Impact Fee 2,648,201 180,000 - 2,467,000 - - 361,201 -86.4% 2308 Storm Sewer Development Impact Fee 770,056 221,100 - 921,200 - - 69,956 -90.9% 2311 Gas Tax 618,006 5,142,000 - 5,529,000 - - 231,006 -62.6% 2401 Measure X 247,542 6,541,700 - 6,303,500 - - 485,742 96.2% 2510 SB 1 Road Maintenance & Rehabilitation 1,894,661 5,068,100 - 4,650,000 - - 2,312,761 22.1% 2511 SB 1 Traffic Congestion Relief 660,986 19,500 - - - - 680,486 3.0% 2512 Special Construction - Federal & State - 10,555,000 - 10,555,000 - - - 0.0% 5201 Measure X Bonds 212,341 - - - - - 212,341 0.0% 5202 Assessment District - Projects 462,667 - - - - - 462, 667 0.0% 5300 2019 Special Tax Bond Monte Bella #1 27,555 - - - - - 27,555 0.0% 5301 2019 Special Tax Bond Monte Bella #2 - - - - - - - 0.0% 5302 2019 Special Tax Bond Monte Bella #3 2,909 - - - - - 2,909 0.0% 5303 Capital Projects Fund 2,000,000 - 40,317,200 - 40,317,200 - 2,000,000 0.0% 5800 Vehicle Replacement Reserve 777,065 - 1,100,000 - 1,855,100 - 21,965 -97.2% 7121 Total Capital Funds 18,746,285$ 29,625,100$ 41,417,200$ 38,695,700$ 42,172,300$ -$ 8,920,585$ -52.4% Total All Funds 93,062,481$ 275,041,691$ 68,066,380$ 68,066,380$ 292,516,317$ (760,524)$ 74,827,332$ -19.6% Fund Balances and Budget Summary - All Funds (FY 2027/28) Summaries & Schedules

Transfers In Transfers Out Net
F Y 26-27 F Y 26-27 Transfers
1000 G
eneral F und

90.2401 Gas Tax 2,095,000$ -$

90.2513 General Plan 229,180 -

95.2507 Municipal Art - 100,000

95.4104 2014 COP Consolidation - 155,400

95.4111 Refunding Bonds Series 2020A-1 Energy - 1,274,200

95.4112 Refunding 2020A-2 SVSWA - 662,600

95.4113 2024 Energy Efficiency - 275,300

95.6301 Fairways Golf Course - 154,600

95.6302 Twin Creeks Golf Course - 376,700

95.6500 Storm Sewer (NPDES) - 1,570,500

95.6700 Water Utility - 4,800

95.6803 Parking Enforcement - 71,000

95.7102 General Insurances - 1,359,300

95.7104 General Liability - 2,510,700

95.7120 Fleet Maintenance - 1,178,300

95.7121 Vehicle Replacement - 777,500 Total General Fund 2,324,180 10,470,900 (8,146,720)
1100 Measure E

95.4110 2018 Lease-El Gabilan Library - 1,460,700

95.4111 Refunding Bonds Series 2020A-1 Energy - 70,300

95.7102 General Insurances - 253,300

95.7104 General Liability - 468,000

95.7120 Fleet Maintenance - 219,600

95.7121 Vehicle Replacement - 144,900 Total Measure E - 2,616,800 (2,616,800) 1200 Measure G

95.4106 2018 Lease - Public Safety Bldg - 4,750,700

95.4111 Refunding Bonds Series 2020A-1 Energy - 5,500

95.7102 General Insurances - 310,400

95.7104 General Liability - 573,300

95.7120 Fleet Maintenance - 269,100

95.7121 Vehicle Replacement - 177,600 Total Measure G - 6,086,600 (6,086,600) 2100 Maintenance District F unds
2105 95.5800 Capital Projects - 60,000 2107 95.5800 Capital Projects - 15,000 2109 95.5800 Capital Projects - 50,000 Total Maintenance District Funds - 125,000 (125,000) 2300 Development Impact F ee F unds
2301 95.5800 Capital Projects - 7,170,000 2306 95.5800 Capital Projects - 5,189,000 2308 95.1200 Measure G - 1,234,000 2311 95.5800 Capital Projects - 574,200 Total Development Impact Fee Funds - 14,167,200 (14,167,200) Transfers In and Transfers Out (FY 2026/27)
Fund
Summaries & Schedules

Transfers In Transfers Out Net
F Y 26-27 F Y 26-27 Transfers
2401 G
as Tax

95.1000 General Fund - 2,095,000

95.5800 Capital Projects - 3,577,800

95.6500 Storm Sewer (NPDES) - 170,000 Total Gas Tax - 5,842,800 (5,842,800) 2507 Municipal Art

90.1000 General Fund 100,000 -
Total Municipal Art 100,000 - 100,000 2510 Measure X

95.4107 Measure X Bonds - 2,338,800

95.5800 Capital Projects - 6,906,010 Total Measure X - 9,244,810 (9,244,810) 2511 SB1 Road Maintenance & Rehabilitation

95.5800 Capital Projects - 6,650,000 Total SB1 Road Maintenance & Rehabilitation - 6,650,000 (6,650,000) 2513 G eneral Plan

95.1000 General Fund - 229,180
Total General Plan - 229,180 (229,180) 2910 Community Development

95.5800 Capital Projects - 500,000 Total Community Development - 500,000 (500,000) 4100 Debt Service F unds
4104 90.1000 General Fund 155,400 -
4106 90.1200 Measure G 4,750,700 -
4106 90.2308 Development Impact Fee - Police 1,234,000 - 4107 90.2510 Measure X 2,338,800 -
4110 90.1100 Measure E 1,460,700 -
4111 90.1000 General Fund 1,274,200 -
4111 90.1100 Measure E 70,300 -
4111 90.1200 Measure G 5,500 -
4111 90.6100 Airport Fund 84,900 -
4111 90.6200 Industrial Waste 79,400 - 4111 90.6400 Sanitary Sewer 105,900 -
4111 90.6801 Downtown Parking 35,900 - 4112 90.1000 General Fund 662,600 -
4113 90.1000 General Fund 275,300 -
Total Debt Service Funds 12,533,600 - 12,533,600 5201 Special Construction - F ederal & State

95.5800 Capital Projects - 6,407,690 Total Special Construction - Federal & State - 6,407,690 (6,407,690) 5202 Measure X Bonds

95.5800 Capital Projects - 24,100 Total Measure X Bonds - 24,100 (24,100) Transfers In and Transfers Out (FY 2026/27)
Fund
Summaries & Schedules

Transfers In Transfers Out Net
F Y 26-27 F Y 26-27 Transfers
6100 A
irport

95.4111 Refunding Bonds Series 2020A-1 Energy - 84,900

95.5800 Capital Projects - 195,000 Total Airport - 279,900 (279,900) 6200 Industrial Waste

95.4111 Refunding Bonds Series 2020A-1 Energy - 79,400

95.5800 Capital Projects - 65,000 Total Industrial Waste - 144,400 (144,400) 6301 F airways G olf Course

90.1000 General Fund 154,600 -
Total Fairways Golf Course 154,600 - 154,600 6302 Twin Creeks G olf Course

90.1000 General Fund 376,700 -
Total Twin Creeks Golf Course 376,700 - 376,700 6400 Sanitary Sewer

95.5800 Capital Projects - 9,330,000

95.4111 Refunding Bonds Series 2020A-1 Energy - 105,900 Total Sanitary Sewer - 9,435,900 (9,435,900) 6500 Storm Sewer (NPDES)

90.1000 General Fund 1,570,500 -

90.2401 Gas Tax 170,000 -
Total Storm Sewer (NPDES) 1,740,500 - 1,740,500 6700 Water Utility

90.1000 General Fund 4,800 -
Total Water Utility 4,800 - 4,800 6801 Downtown Parking

90.8914 Successor Agency - SRA 946,000 -

95.4111 Refunding Bonds Series 2020A-1 Energy - 35,900 Total Downtown Parking 946,000 35,900 910,100
6803 Parking Enforcement

90.1000 General Fund 71,000 -
Total Parking Enforcement 71,000 - 71,000 6900 Permit Services

95.5800 Capital Projects - 450,000 Total Permit Services - 450,000 (450,000) 7100 Internal Services F unds
7102 90.1000 General Fund 1,359,300 -
7102 90.1100 Measure E 253,300 -
7102 90.1200 Measure G 310,400 -
7104 90.1000 General Fund 2,510,700 -
Transfers In and Transfers Out (FY 2026/27)
Fund
Summaries & Schedules

Transfers In Transfers Out Net
F Y 26-27 F Y 26-27 Transfers
7104 90.1100 Measure E 468,000 -
7104 90.1200 Measure G 573,300 -
Total Internal Services Funds 5,475,000 - 5,475,000 7120 F leet Maintenance

90.1000 General Fund 1,178,300 -

90.1100 Measure E 219,600 -

90.1200 Measure G 269,100 -
Total Fleet Maintenance 1,667,000 - 1,667,000 7121 Vehicle Replacement

90.1000 General Fund 777,500 -

90.1100 Measure E 144,900 -

90.1200 Measure G 177,600 -
Total Vehicle Replacement 1,100,000 - 1,100,000 8914 Successor Agency - SRA

95.6801 Downtown Parking District - 946,000 Total Successor Agency - SRA - 946,000 (946,000) 5800 Capital Projects F und

90.2105 NE Salinas Landscape Maintenance District 60,000 -

90.2107 Vista Nueva Maintenance District 15,000 -

90.2109 Monte Bella Maintenance District 50,000 -

90.2301 Development Impact Fee - Sanitary Sewer 7,170,000 -

90.2306 Development Impact Fee - Arterial 5,189,000 -

90.2311 Development Impact Fee - Storm Sewer 574,200 -

90.2401 Gas Tax 3,577,800 -

90.2510 Measure X 6,906,010 -

90.2511 SB1 Road Maintenance & Rehabilitation 6,650,000 -

90.2900 Community Development 500,000 -

90.5201 Special Construction - Federal & State 6,407,690 -

90.5202 Measure X Bonds 24,100 -

90.6100 Airport 195,000 -

90.6200 Industrial Waste 65,000 -

90.6400 Sanitary Sewer 9,330,000 -

90.6900 Permit Services 450,000 -
Total Capital Projects Fund 47,163,800 - 47,163,800 Total All Funds 73,657,180$ 73,657,180$ -$
Transfers In and Transfers Out (FY 2026/27)
Fund
Summaries & Schedules

Transfers In Transfers Out Net
F Y 27-28 F Y 27-28 Transfers
1000 G
eneral F und

90.2401 Gas Tax 2,095,000$ -$

90.2513 General Plan 229,180 -

95.2504 Vehicel Abatement - 166,000

95.2507 Municipal Art - 100,000

95.4104 2014 COP Consolidation - 154,500

95.4111 Refunding Bonds Series 2020A-1 Energy - 1,300,200

95.4112 Refunding 2020A-2 SVSWA - 412,000

95.4113 2024 Energy Efficiency - 286,500

95.6301 Fairways Golf Course - 174,200

95.6500 Storm Sewer (NPDES) - 1,524,500

95.6700 Water Utility - 7,000

95.6803 Parking Enforcement - 145,000

95.7102 General Insurances - 1,961,000

95.7104 General Liability - 3,604,300

95.7120 Fleet Maintenance - 1,190,500

95.7121 Vehicle Replacement - 784,200 Total General Fund 2,324,180 11,809,900 (9,485,720)
1100 Measure E

95.4110 2018 Lease-El Gabilan Library - 1,487,900

95.4111 Refunding Bonds Series 2020A-1 Energy - 71,700

95.7104 General Liability - 519,000

95.7120 Fleet Maintenance - 171,400

95.7121 Vehicle Replacement - 112,900 Total Measure E - 2,362,900 (2,362,900) 1200 Measure G

95.4106 2018 Lease - Public Safety Bldg - 3,583,800

95.4111 Refunding Bonds Series 2020A-1 Energy - 5,600

95.7104 General Liability - 932,700

95.7120 Fleet Maintenance - 308,100

95.7121 Vehicle Replacement - 202,900 Total Measure G - 5,033,100 (5,033,100) 2100 Maintenance District F unds
2105 95.5800 Capital Projects - 60,000 2107 95.5800 Capital Projects - 15,000 2109 95.5800 Capital Projects - 50,000 Total Maintenance District Funds - 125,000 (125,000) 2300 Development Impact F ee F unds
2301 95.5800 Capital Projects - 7,870,000 2306 95.5800 Capital Projects - 400,000 2308 95.1200 Measure G - 2,467,000 2311 95.5800 Capital Projects - 921,200 Total Development Impact Fee Funds - 11,658,200 (11,658,200) 2401 G as Tax

95.1000 General Fund - 2,095,000

95.5800 Capital Projects - 3,264,000 Transfers In and Transfers Out (FY 2027/28)
Fund
Summaries & Schedules

Transfers In Transfers Out Net
F Y 27-28 F Y 27-28 Transfers

95. 6500 Storm Sewer (NPDES) - 170,000 Total Gas Tax - 5,529,000 (5,529,000) 2504 Vehicle Abatement

90.1000 General Fund 166,000 -
Total Vehicle Abatement 166,000 - 166,000 2507 Municipal Art

90.1000 General Fund 100,000 -
Total Municipal Art 100,000 - 100,000 2510 Measure X

95.4107 Measure X Bonds - 2,321,500

95.5800 Capital Projects - 3,982,000 Total Measure X - 6,303,500 (6,303,500) 2511 SB1 Road Maintenance & Rehabilitation

95.5800 Capital Projects - 4,650,000 Total SB1 Road Maintenance & Rehabilitation - 4,650,000 (4,650,000) 2513 G eneral Plan

95.1000 General Fund - 229,180
Total General Plan - 229,180 (229,180) 2910 Community Development

95.5800 Capital Projects - 500,000 Total Community Development - 500,000 (500,000) 4100 Debt Service F unds
4104 90.1000 General Fund 154,500 -
4106 90.1200 Measure G 3,583,800 -
4106 90.2308 Development Impact Fee - Police 2,467,000 - 4107 90.2510 Measure X 2,321,500 -
4110 90.1100 Measure E 1,487,900 -
4111 90.1000 General Fund 1,300,200 -
4111 90.1100 Measure E 71,700 -
4111 90.1200 Measure G 5,600 -
4111 90.6100 Airport Fund 86,600 -
4111 90.6200 Industrial Waste 81,100 - 4111 90.6400 Sanitary Sewer 108,000 -
4111 90.6801 Downtown Parking 36,700 - 4112 90.1000 General Fund 412,000 -
4113 90.1000 General Fund 286,500 -
Total Debt Service Funds 12,403,100 - 12,403,100 5201 Special Construction - F ederal & State

95.5800 Capital Projects - 10,555,000 Total Special Construction - Federal & State - 10,555,000 (10,555,000) Transfers In and Transfers Out (FY 2027/28)
Fund
Summaries & Schedules

Transfers In Transfers Out Net
F Y 27-28 F Y 27-28 Transfers
6100 A
irport

95.4111 Refunding Bonds Series 2020A-1 Energy - 86,600

95.5800 Capital Projects - 105,000 Total Airport - 191,600 (191,600) 6200 Industrial Waste

95.4111 Refunding Bonds Series 2020A-1 Energy - 81,100

95.5800 Capital Projects - 65,000 Total Industrial Waste - 146,100 (146,100) 6301 F airways G olf Course

90.1000 General Fund 174,200 -
Total Fairways Golf Course 174,200 - 174,200 6400 Sanitary Sewer

95.4111 Refunding Bonds Series 2020A-1 Energy - 108,000

95.5800 Capital Projects - 7,430,000 Total Sanitary Sewer - 7,538,000 (7,538,000) 6500 Storm Sewer (NPDES)

90.1000 General Fund 1,524,500 -

90.2401 Gas Tax 170,000 -
Total Storm Sewer (NPDES) 1,694,500 - 1,694,500 6700 Water Utility

90.1000 General Fund 7,000 -
Total Water Utility 7,000 - 7,000 6801 Downtown Parking

90.8914 Successor Agency - SRA 948,200 -

95.4111 Refunding Bonds Series 2020A-1 Energy - 36,700 Total Downtown Parking 948,200 36,700 911,500
6803 Parking Enforcement

90.1000 General Fund 145,000 -
Total Parking Enforcement 145,000 - 145,000 6900 Permit Services

95.5800 Capital Projects - 450,000 Total Permit Services - 450,000 (450,000) 7100 Internal Services F unds
7102 90.1000 General Fund 1,398,000 -
7102 90.1100 Measure E 201,300 -
7102 90.1200 Measure G 361,700 -
7104 90.1000 General Fund 3,604,300 -
7104 90.1100 Measure E 519,000 -
7104 90.1200 Measure G 932,700 -
Total Internal Services Funds 7,017,000 - 7,017,000 Transfers In and Transfers Out (FY 2027/28)
Fund
Summaries & Schedules

Transfers In Transfers Out Net
F Y 27-28 F Y 27-28 Transfers
7120 F leet Maintenance

90.1000 General Fund 1,190,500 -

90.1100 Measure E 171,400 -

90.1200 Measure G 308,100 -
Total Fleet Maintenance 1,670,000 - 1,670,000 7121 Vehicle Replacement

90.1000 General Fund 784,200 -

90.1100 Measure E 112,900 -

90.1200 Measure G 202,900 -
Total Vehicle Replacement 1,100,000 - 1,100,000 8914 Successor Agency - SRA

95.6801 Downtown Parking District - 948,200 Total Successor Agency - SRA - 948,200 (948,200) 5800 Capital Projects F und

90.2105 NE Salinas Landscape Maintenance District 60,000 -

90.2107 Vista Nueva Maintenance District 15,000 -

90.2109 Monte Bella Maintenance District 50,000 -

90.2301 Development Impact Fee - Sanitary Sewer 7,870,000 -

90.2306 Development Impact Fee - Arterial 400,000 -

90.2311 Development Impact Fee - Storm Sewer 921,200 -

90.2401 Gas Tax 3,264,000 -

90.2510 Measure X 3,982,000 -

90.2511 SB1 Road Maintenance & Rehabilitation 4,650,000 -

90.2900 Community Development 500,000 -

90.5201 Special Construction - Federal & State 10,555,000 -

90.6100 Airport 105,000 -

90.6200 Industrial Waste 65,000 -

90.6400 Sanitary Sewer 7,430,000 -

90.6900 Permit Services 450,000 -
Total Capital Projects Fund 40,317,200 - 40,317,200 Total All Funds 68,066,380$ 68,066,380$ -$
Transfers In and Transfers Out (FY 2027/28)
Fund
Summaries & Schedules

Revenues and Expenditures
Revenues
The City’s biennial (FY 2026/27-2027/28) budget includes modest increases to certain revenues.

Revenue projections for each category were based on estimates from the Monterey County Assessor’s office, the City’s sales tax and property tax consultant, the State Controller’s Office, the State Board of Equalization, and careful examination of revenue trends, patterns, and industry research.

Assumptions for the major General Fund revenue sources are as follows:

Sales & Use Tax Assumes 7.2% (Year 1) and 4.5% (Year 2) increase from the prior year due to current year performance and projections from the City’s sales and property tax consultant.

Property Tax & VLF

Assumes 3.5% (Year 1) and 3.1% (Year 2) increase from the prior year due to current year projected performance and Monterey County Assessor estimates.

Utility Users Tax

Assumes 13.0% (Year 1) and 3.5% (Year 2) increase from the prior year due to current year projected performance.

Franchise Fees

Assumes 1.9% (Year 1) and 2.0% (Year 2) increase from the prior year due to current year projected performance.

Business License
Tax

Assumes 4.5% (Year 1) and 1.5% (Year 2) increase from the prior year due to current year projected performance.

Major Revenue Summary
Historically, approximately 90% percent of the City’s general fund (combined General, Measure E & Measure G Funds) revenue comes from the five revenue sources listed above. For both years of the biennial budget, t he two highest revenue sources combined are 73 % and include property tax and sales tax (inclusive of Measure E and Measure G revenues); while approximately 17% percent comes from utility users taxes, franchise fees, and business license tax.

General Fund Sales Tax, Measure E & Measure G
The City’s share of the total California sales & use tax collected on retail sales is one percent (1.0%), which is credited to the General Fund. The City also receives revenues from a 0.5% transaction & use tax approved by Salinas’ voters in November 2005 and extended with no sunset in November 2012. These revenues are accounted for separately in the Measure E Fund, so named for the ballot measure approving/extending the tax. Additionally, on November 4, 2014, voters approved a 1.0% transaction & use tax, similarly referred to as “Measure G” for the ballot measure approving it, proceeds of which are reported in the Measure G Fund.

The City’s sales tax consultants provided their analysis of trends in each sector and national and economic drivers. FY 2026/27 r evenue projections are expected to increase by $6.5 million (7.2%) from the FY 2025/26 adopted revenue. FY 2027/28 revenue projections are expected to increase by another $4.4 million (4.5%) from the FY 2026/27 projected revenue.

Summaries & Schedules

Property Tax
The amount of property tax the City receives is determined based on growth and declines in property values. The City’s historical property assessed value growth/declines for property tax collections are shown in the graph below.

The City’s annual property t ax assessed value is estimated to increase by $0.6 million or 4.0% from the prior year.

3.3% 6.0% 4.8%

5.0% 4.0%

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

7.0%
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
2021-22 2022-23 2023-24 2024-25 2025-26
(In Millions)
City of Salinas Assessed Valuation
Summaries & Schedules

Expenditures
The combined FY 2026/27 General Funds Operating Budget totals $196,234,589, which is a 6.5% increase from FY 2025/26. The combined FY 2027/28 General Funds Operating Budget totals $203,075,871, which is a 3 .5% increase from FY 2026/27. The proposed biennial General, Measure E and G Funds operating budget, by Department is as follows:

General Funds FY 2025/26 Adopted, FY 2026/27 Proposed, and FY 2027/28 Proposed Budget comparisons are illustrated in the below table.

Personnel costs are approximately 70% of the budget and continue to increase in all Departments with the main cost drivers including salaries, pension benefits, health care costs, and workers compensation. Rising costs of services and supplies are seen amongst most of the divisions and account for a large portion of increases.

FY 2025-26
Adopted
FY 2026-27
Proposed $ Difference
FY 2027-28
Proposed $ Difference
Administration $2,979,790 $3,854,365 $874,575 $3,985,995 $131,630 City Attorney 1,043,360 1,146,490 103,130 1,182,410 35,920 City Council 608,490 669,380 60,890 692,670 23,290
Community Development 7,047,678 9,315,372 2,267,694 9,663,442 348,070 Finance 8,571,200 8,726,210 155,010 9,017,480 291,270
Fire 32,839,517 35,348,877 2,509,360 36,618,799 1,269,922 Human Resources 2,282,460 2,432,500 150,040 2,555,290 122,790 Library & Community Svc 15,161,327 15,610,467 449,140 16,325,817 715,350 Non-Departmental 12,432,701 14,937,526 2,504,825 14,954,076 16,550 Police 64,431,730 68,244,080 3,812,350 71,427,900 3,183,820 Public Works 14,730,852 16,775,022 2,044,170 17,446,092 671,070 Transfers Out 22,158,800 19,174,300 (2,984,500) 19,205,900 31,600 Total $184,287,905 $196,234,589 $11,946,684 $203,075,871 $6,841,282 Summaries & Schedules

F Y 2024-25 F Y 2025-26 F Y 2025-26 F Y 2026-27 F Y 2027-28 Actuals Adopted Projected Proposed Proposed
Revenues
Sales & Use Tax 91,922,938$ 91,015,000$ 91,015,000$ 97,550,000$ 101,915,000$ Property Tax 40,062,979 41,531,000 41,531,000 42,981,000 44,329,000 Franchise Fees 10,161,464 10,181,000 10,181,000 10,371,000 10,577,000 Transient Occupancy Tax 3,043,727 3,119,000 3,119,000 3,105,000 3,167,000 Utility Users Tax 15,283,481 14,003,000 15,758,000 15,819,000 16,373,000 Business License Tax 6,913,968 6,718,000 6,718,000 7,019,000 7,124,000 Licenses & Permits 1,039,976 834,500 834,500 702,500 807,500 Fines & Forfeitures 217,767 280,000 280,000 285,000 285,000 Investment Earnings 5,161,491 5,775,000 5,775,000 4,356,700 4,498,500 Intergovernmental 1,841,820 1,200,000 1,200,000 1,215,000 1,215,000 Charges for Services 8,554,393 6,342,260 6,342,260 6,863,500 7,067,000 Other Revenue 1,220,322 1,054,500 2,397,718 479,400 267,000 Transfers In 2,461,700 2,478,700 2,878,558 2,324,180 2,324,180 Total Revenues 187,886,026$ 184,531,960$ 188,030,036$ 193,071,280$ 199,949,180$ Expenditures
Salaries & Benefits 105,508,491$ 118,077,354$ 119,809,829$ 125,326,858$ 132,049,023$ Overtime 8,347,072 8,197,119 8,232,119 9,933,179 9,953,559 Supplies & Services 31,194,036 34,179,977 38,889,095 40,870,257 40,937,394 Capital Outlay 1,218,957 1,265,055 1,562,443 929,995 929,995 Debt Service 409,580 409,600 409,600 - - Transfers Out 36,286,140 23,158,800 64,998,803 19,174,300 19,205,900 Total Expenditures 182,964,276$ 185,287,905$ 233,901,889$ 196,234,589$ 203,075,871$ Net Increase (Decrease) 4,921,750$ (755,945)$ (45,871,853)$ (3,163,309)$ (3,126,691)$ Revenues and Expenditures - General Funds
Summaries & Schedules

F Y 2024-25 F Y 2025-26 F Y 2025-26 F Y 2026-27 F Y 2027-28 Actuals Adopted Projected Proposed Proposed
Revenues
Sales & Use Tax -$ -$ -$ -$ -$ Property Tax 1,472,308 1,491,000 1,491,000 1,503,000 1,498,000 Franchise Fees 99,814 125,000 125,000 100,000 100,000 Transient Occupancy Tax - - - - - Utility Users Tax - - - - - Business License Tax - - - - - Licenses & Permits - - - - - Fines & Forfeitures 323,271 375,000 375,000 100,000 100,000 Investment Earnings 1,545,967 540,710 698,689 798,800 785,100 Intergovernmental 20,575,779 4,302,300 23,842,398 6,334,750 5,140,440 Charges for Services 2,343,892 1,182,410 2,003,851 1,870,851 1,870,851 Other Revenue 8,081,930 2,602,000 2,708,939 2,652,000 2,652,000 Transfers In 21,210,559 16,827,000 20,040,770 16,577,200 16,214,800 Total Revenues 55,653,520$ 27,445,420$ 51,285,647$ 29,936,601$ 28,361,191$ Expenditures
Salaries & Benefits 11,468,860$ 7,531,950$ 9,642,147$ 8,842,210$ 7,808,660$ Overtime 416,062 51,000 756,103 132,600 79,670 Supplies & Services 20,792,575 10,485,610 31,304,358 10,680,889 9,560,940 Capital Outlay 16,300,396 140,000 13,909,284 153,000 153,000 Debt Service 11,401,268 11,576,600 11,576,600 11,572,000 10,912,300 Transfers Out 3,790,935 1,962,300 5,927,830 1,800,180 1,802,380 Total Expenditures 64,170,095$ 31,747,460$ 73,116,323$ 33,180,879$ 30,316,950$ Net Increase (Decrease) (8,516,576)$ (4,302,040)$ (21,830,676)$ (3,244,278)$ (1,955,759)$ Revenues and Expenditures - Other Governmental Funds
Summaries & Schedules

F Y 2024-25 F Y 2025-26 F Y 2025-26 F Y 2026-27 F Y 2027-28 Actuals Adopted Projected Proposed Proposed
Revenues
Sales & Use Tax -$ -$ -$ -$ -$ Property Tax - - - - - Franchise Fees - - - - - Transient Occupancy Tax - - - - - Utility Users Tax - - - - - Business License Tax - - - - - Licenses & Permits 5,324,847 3,196,500 3,196,500 3,296,500 3,296,500 Fines & Forfeitures 974,912 966,000 966,000 976,000 976,000 Investment Earnings 868,554 302,800 2,333,100 553,000 543,500 Intergovernmental 1,160,731 300,000 300,000 350,000 350,000 Charges for Services 9,894,175 10,533,400 16,813,400 19,206,700 19,700,700 Other Revenue 2,142,752 2,143,500 113,200 43,009,866 2,219,300 Transfers In 953,091 1,097,600 3,875,740 1,017,000 1,093,200 Total Revenues 21,319,060$ 18,539,800$ 27,597,940$ 68,409,066$ 28,179,200$ Expenditures
Salaries & Benefits 6,678,336$ 8,882,650$ 8,887,663$ 9,020,080$ 9,381,270$ Overtime 143,872 91,500 91,500 95,500 98,500 Supplies & Services 8,643,687 8,209,255 9,465,039 8,420,520 7,931,020 Capital Outlay 101,093 292,200 956,203 1,990,000 501,000 Debt Service 2,335,828 1,806,900 1,806,900 4,764,100 4,763,300 Transfers Out 3,410,878 899,100 7,985,481 10,346,100 8,362,400 Total Expenditures 21,313,695$ 20,181,605$ 29,192,786$ 34,636,300$ 31,037,490$ Net Increase (Decrease) 5,365$ (1,641,805)$ (1,594,846)$ 33,772,766$ (2,858,290)$ Revenues and Expenditures - Enterprise Funds
Summaries & Schedules

F Y 2024-25 F Y 2025-26 F Y 2025-26 F Y 2026-27 F Y 2027-28 Actuals Adopted Projected Proposed Proposed
Revenues
Sales & Use Tax -$ -$ -$ -$ -$ Property Tax - - - - - Franchise Fees - - - - - Transient Occupancy Tax - - - - - Utility Users Tax - - - - - Business License Tax - - - - - Licenses & Permits - - - - - Fines & Forfeitures - - - - - Investment Earnings 363,740 181,800 181,800 294,800 289,600 Intergovernmental - - - - - Charges for Services - - - - - Other Revenue 7,537,141 7,264,000 7,364,000 7,783,700 8,269,600 Transfers In 8,100,000 8,186,220 8,265,810 5,475,000 7,017,000 Total Revenues 16,000,880$ 15,632,020$ 15,811,610$ 13,553,500$ 15,576,200$ Expenditures
Salaries & Benefits 613,588$ 877,220$ 877,220$ 1,002,790$ 1,048,150$ Overtime - - - - - Supplies & Services 12,462,344 13,115,000 13,340,000 13,821,236 14,226,236 Capital Outlay - 10,000 5,000 10,000 10,000 Debt Service - - - - - Transfers Out 650,000 194,220 194,220 - - Total Expenditures 13,725,932$ 14,196,440$ 14,416,440$ 14,834,026$ 15,284,386$ Net Increase (Decrease) 2,274,949$ 1,435,580$ 1,395,170$ (1,280,526)$ 291,814$ Revenues and Expenditures - Internal Service Funds
Summaries & Schedules

F Y 2024-25 F Y 2025-26 F Y 2025-26 F Y 2026-27 F Y 2027-28 Actuals Adopted Projected Proposed Proposed
Revenues
Sales & Use Tax -$ -$ -$ -$ -$ Property Tax - - - - - Franchise Fees - - - - - Transient Occupancy Tax - - - - - Utility Users Tax - - - - - Business License Tax - - - - - Licenses & Permits - - - - - Fines & Forfeitures - - - - - Investment Earnings 2,796,663 782,000 782,000 1,636,300 1,608,000 Intergovernmental 19,814,292 20,182,497 20,767,497 21,435,490 26,167,100 Charges for Services 14,032,743 1,590,000 1,590,000 1,590,000 1,590,000 Other Revenue 260,632 260,000 260,000 260,000 260,000 Transfers In 28,793,100 29,351,297 134,458,996 48,263,800 41,417,200 Total Revenues 65,697,430$ 52,165,794$ 157,858,493$ 73,185,590$ 71,042,300$ Expenditures
Salaries & Benefits 724,444$ 105,000$ 2,841,946$ 771,000$ 771,000$ Overtime 28,592 - - - - Supplies & Services 7,679,467 4,465,200 32,117,623 13,754,700 8,635,200 Capital Outlay 21,169,941 26,200,097 101,546,547 34,523,100 32,236,000 Debt Service 559,626 434,570 434,570 808,100 530,100 Transfers Out 17,405,654 31,726,397 90,401,941 42,336,600 38,695,700 Total Expenditures 47,567,724$ 62,931,264$ 227,342,627$ 92,193,500$ 80,868,000$ Net Increase (Decrease) 18,129,706$ (10,765,470)$ (69,484,134)$ (19,007,910)$ (9,825,700)$ Revenues and Expenditures - Capital Project Funds
Summaries & Schedules

F Y 2024-25 F Y 2025-26 F Y 2025-26 F Y 2026-27 F Y 2027-28 Actuals Adopted Projected Proposed Proposed
Revenues
Sales & Use Tax 91,922,938$ 91,015,000$ 91,015,000$ 97,550,000$ 101,915,000$ Property Tax 41,535,286 43,022,000 43,022,000 44,484,000 45,827,000 Franchise Fees 10,261,278 10,306,000 10,306,000 10,471,000 10,677,000 Transient Occupancy Tax 3,043,727 3,119,000 3,119,000 3,105,000 3,167,000 Utility Users Tax 15,283,481 14,003,000 15,758,000 15,819,000 16,373,000 Business License Tax 6,913,968 6,718,000 6,718,000 7,019,000 7,124,000 Licenses & Permits 6,364,823 4,031,000 4,031,000 3,999,000 4,104,000 Fines & Forfeitures 1,515,949 1,621,000 1,621,000 1,361,000 1,361,000 Investment Earnings 10,736,414 7,582,310 9,770,589 7,639,600 7,724,700 Intergovernmental 43,392,622 25,984,797 46,109,895 29,335,240 32,872,540 Charges for Services 34,825,204 19,648,070 26,749,511 29,531,051 30,228,551 Other Revenue 19,242,777 13,324,000 12,843,857 54,184,966 13,667,900 Transfers In 61,518,449 57,940,817 169,519,874 73,657,180 68,066,380 Total Revenues 346,556,916$ 298,314,994$ 440,583,726$ 378,156,037$ 343,108,071$ Expenditures
Salaries & Benefits 124,993,719$ 135,474,174$ 142,058,805$ 144,962,938$ 151,058,103$ Overtime 8,935,597 8,339,619 9,079,722 10,161,279 10,131,729 Supplies & Services 80,772,109 70,455,042 125,116,115 87,547,602 81,290,790 Capital Outlay 38,790,388 27,907,352 117,979,478 37,606,095 33,829,995 Debt Service 14,706,303 14,227,670 14,227,670 17,144,200 16,205,700 Transfers Out 61,543,607 57,940,817 169,508,275 73,657,180 68,066,380 Total Expenditures 329,741,723$ 314,344,674$ 577,970,066$ 371,079,294$ 360,582,697$ Reserve Allocations 595,553 397,816 397,816 (2,932,877) 760,524 Net Increase (Decrease) 16,219,641$ (16,427,496)$ (137,784,155)$ 10,009,620$ (18,235,150)$ Total Expenditures (Above) 329,741,723 314,344,674 577,970,066 371,079,294 360,582,697 Capital Improvement Program (27,068,836) (29,351,297) (132,810,204) (47,163,800) (40,317,200) Total Expenditures (Restated) 302,672,887$ 284,993,377$ 445,159,861$ 323,915,494$ 320,265,497$ Revenues and Expenditures - All Funds
Summaries & Schedules

F Y 2024-25 F Y 2025-26 F Y 2025-26 F Y 2026-27 F Y 2027-28 Fund Name Actuals Adopted Projected Proposed Proposed
General Funds
1000 General Fund 132,945,824$ 130,012,960$ 133,511,036$ 138,438,580$ 143,997,980$ 1100 Measure E 18,539,721 18,461,000 18,461,000 18,326,800 18,764,300 1200 Measure G 36,400,481 36,058,000 36,058,000 36,305,900 37,186,900 Other Governmental Funds
2101 Maintenance District Administration - - - - - 2102 Woodside Park Maintenance District 73,891 63,700 63,700 67,800 67,700 2103 Downtown Mall Maintenance District - - - - - 2104 Airport Business Park Maintenance District 15,551 15,000 15,000 15,300 15,300 2105 NE Salinas Landscape District 889,344 822,300 822,300 846,600 845,800 2106 Harden Ranch Landscape District 163,528 153,100 153,100 155,500 155,400 2107 Vista Nueva Maintenance District 50,138 37,000 37,000 43,400 43,200 2108 Mira Monte Maintenance District 141,549 129,900 129,900 134,300 134,100 2109 Monte Bella Maintenance District 944,743 749,600 749,600 860,200 856,000 2201 Local Public Safety Fund - Prop 172 597,190 600,000 600,000 600,000 600,000 2202 Local Public Safety Fund - AB 3229 656,273 516,300 516,300 637,600 637,000 2501 Emergency Medical Service 1,738,646 - 95,990 - - 2502 Asset Forfeiture 60,652 32,300 32,300 39,700 39,500 2503 Traffic Safety 323,271 375,000 384,580 100,000 100,000 2504 Vehicle Abatement 252,344 160,000 160,000 160,000 326,000 2505 Recreation Parks 109,917 50,000 50,000 100,000 100,000 2506 PEG Cable Franchise 99,814 125,000 125,000 100,000 100,000 2507 Municipal Art 247,848 101,000 101,000 205,600 205,500 2508 Contributions & Donations 54,362 - 29,457 - - 2509 KDF Los Padres Development Social Svcs - - - - - 2513 General Plan 524,633 400,000 400,000 400,000 400,000 2514 National Opioid Settlement 510,948 - 279,306 178,200 167,500 2530 Residential Rental Registry 1,710,484 530,410 1,351,851 1,128,851 1,128,851 2601 SRA Public Improvement 83,013 31,700 31,700 57,000 56,000 2602 HSA - Affordable Housing 296,337 63,500 63,500 104,900 103,100 2603 Local Housing Trust 1,500,000 - 3,807,248 - - 2900 Housing & Urban Development Funds 15,991,252 2,833,310 10,918,786 3,567,110 3,607,980 3000 Grant Funds 3,747,647 822,400 8,425,930 1,804,740 580,060 4104 2014 COP Consolidation 228,064 232,700 232,700 155,400 154,500 4106 2018 Lease - Police Safety Building 5,438,687 5,987,400 5,987,400 5,984,700 6,050,800 4107 2018B COP TRIP 4,549,975 2,340,100 2,340,100 2,338,800 2,321,500 4110 2018 Lease - El Gablian Library 1,115,311 1,456,100 1,456,100 1,460,700 1,487,900 4111 2020A - Refund Bonds Series 1,591,295 1,623,800 1,623,800 1,656,100 1,689,900 4112 2020B - Refund Bonds Series 663,330 667,400 667,400 662,600 412,000 4113 2024 Energy Efficiency 4,813,053 263,500 263,500 275,300 286,500 4201 Assessment District Administration - - - - - 4202 Assessment District Debt Service 7,558 5,600 5,600 7,000 6,900 4203 A ssessment District Reserv e 94,326 35,500 35,500 64,300 63,200 4204 2019 Special Tax Bond - Monte Bella 1 188,471 197,700 197,700 199,400 199,200 4205 2019 Special Tax Bond - Monte Bella 2 153,050 154,800 154,800 162,600 162,500 4206 2019 Special Tax Bond - Monte Bella 3 176,070 180,000 180,000 184,000 184,000 6301 Fairways Golf Course 845,500 213,000 213,000 254,600 274,200 6302 Twin Creeks Golf Course 60,000 433,000 433,000 436,700 60,000 6500 Stormwater (NPDES) 1,751,682 1, 749,700 3,438,900 1,819,800 1,773,300 6600 Crazy Horse Landfill - - - - - Revenues & Transfers In - All Funds
Fund
Summaries & Schedules

F Y 2024-25 F Y 2025-26 F Y 2025-26 F Y 2026-27 F Y 2027-28 Fund Name Actuals Adopted Projected Proposed Proposed
6700 Water Utility 6,735 7,000 7,000 11,800 14,000 6950 Affordable Housing 131,110 192,000 192,000 194,100 194,000 7120 Fleet Maintenance 2,000,000 2,000,000 3,419,000 1,667,000 1,670,000 8914 Successor Agency - SRA 1,045,927 1,084,600 1,084,600 1,084,900 1,077,800 8915 Successor Agency - Administration 10,000 10,000 10,000 10,000 10,000 Enterprise Funds
6100 Municipal Airport 2,499,775 2,330,900 2,330,900 2,367,100 2,422,300 6200 Industrial Waste 4,242,573 2,748,900 2,748,900 4,097,900 4,206,700 6400 Sewer 4,304,419 3,887,500 10,017,500 53,397,766 12,930,400 6801 Downtown Parking District 1,470,354 1,401,100 4,329,240 1,403,000 1,405,200 6802 Preferential Parking 22,579 25,000 25,000 25,000 25,000 6803 Parking Enforcement 952,846 936,000 936,000 1,007,000 1,081,000 6900 Permit Services 7,826,514 7,210,400 7,210,400 6,111,300 6,108,600 Internal Service Funds
7101 Internal Services Administration 219 - - - - 7102 General Insurances 1,535,541 2,527,000 2,706,590 2,136,000 2,176,000 7103 Worker's Comp. Self-Insurance 7,422,257 6,960,000 6,960,000 7,361,400 7,659,300 7104 General Liability Self-Insurance 7,042,864 6,145,020 6,145,020 4,056,100 5,740,900 Capital Funds
2301 Sewer & Storm Development Impact Fee 1,016,025 337,000 337,000 150,000 150,000 2302 Parks & Playground Dev Impact Fee 104,296 76,400 76,400 104,200 103,200 2303 Library Development Impact Fee 24,488 64,700 64,700 72,800 72,600 2304 Street Trees Development Impact Fee 9,250 5,500 5,500 6,100 6,100 2305 Annexations Development Impact Fee - - - - - 2306 Arterial Development Impact Fee 11,656,749 1,254,400 1,254,400 1,514,800 1,505,900 2307 Fire Development Impact Fee 491,180 53,800 53,800 60,100 59,900 2308 Police Development Impact Fee 1,913,789 148,400 148,400 181,000 180,000 2311 Development Fees - Storm Sewer - - - 222,300 221,100 2401 Gas Tax - 2107 2,336,690 4,715,400 4,715,400 4,989,000 5,142,000 2402 Gas Tax - 2106 444,176 - - - - 2403 Gas Tax - 2105 1,006,169 - - - - 2404 Gas Tax - Motor Vehicle Fuel Tax 1,548,492 - - - - 2510 Measure X 5,422,748 6,021,700 6,021,700 6,408,900 6,541,700 2511 SB 1 Road Maintenance & Rehabilitation 4,738,489 4,387,000 4,387,000 4,785,100 5,068,100 2512 SB 1 Traffic Congestion Relief 28,680 11,100 11,100 19,800 19,500 5101 Special Aviation - State - - - - - 5102 Special Aviation - Federal 700,821 - - - - 5201 Special Construction - Federal & State 4,984,424 5,739,097 6,324,097 6,407,690 10,555,000 5202 Special Construction - Measure X Bonds - - - - - 5203 Special Construction - Other 455,339 - - - - 5300 Assessment District - Projects 20,836 - - - - 5301 Special Tax Monte Bella - Projects 1,687 - - - - 5401 2024 Energy Efficiency 954,805 - - - - 5800 Capital Projects Fund 27,338,295 29,351,297 132,810,204 47,163,800 40,317,200 7121 Vehicle Replacement Reserve 500,000 - 1,648,791 1,100,000 1,100,000 Total Fund Revenues & Transfers In 346,556,916$ 298,314,994$ 440,583,726$ 378,156,037$ 343,108,071$ Revenues & Transfers In - All Funds
Fund
Summaries & Schedules

F Y 2024-25 F Y 2025-26 F Y 2025-26 F Y 2026-27 F Y 2027-28 Fund Name Actuals Adopted Projected Proposed Proposed
General Funds
1000 General Fund 128,406,514$ 126,765,358$ 146,751,845$ 136,036,153$ 142,317,208$ 1100 Measure E 15,029,367 24,765,920 34,632,476 21,166,700 21,879,680 1200 Measure G 39,528,395 33,756,627 52,517,568 39,031,736 38,878,983 Other Governmental Funds
2101 Maintenance District Administration 1,938 - - - - 2102 Woodside Park Maintenance District 33,859 46,080 46,080 46,270 46,730 2103 Downtown Mall Maintenance District - - - - - 2104 Airport Business Park Maintenance District 18,717 17,422 17,422 17,122 17,282 2105 NE Salinas Landscape District 775,469 813,500 821,970 868,630 871,850 2106 Harden Ranch Landscape District 139,378 135,150 135,150 135,750 135,910 2107 Vista Nueva Maintenance District 25,012 48,150 273,150 53,150 53,150 2108 Mira Monte Maintenance District 150,863 159,350 172,150 161,690 163,590 2109 Monte Bella Maintenance District 416,338 1,089,000 4,072,618 549,750 557,880 2201 Local Public Safety Fund - Prop 172 46,882 600,000 600,000 600,000 600,000 2202 Local Public Safety Fund - AB 3229 500,000 500,000 500,000 650,000 650,000 2501 Emergency Medical Service 1,688,976 - 18,158 - - 2502 Asset Forfeiture 4,128 30,000 30,000 30,000 30,000 2503 Traffic Safety 285,205 325,000 325,000 - - 2504 Vehicle Abatement 244,884 258,340 258,340 312,950 338,450 2505 Recreation Parks 14,746 22,900 22,900 22,900 22,900 2506 PEG Cable Franchise 145,000 145,000 145,000 250,000 250,000 2507 Municipal Art - 115,000 175,000 206,000 100,000 2508 Contributions & Donations 24,800 - 29,457 - - 2509 KDF Los Padres Development Social Svcs 17,175 - 40,000 40,000 40, 000 2513 General Plan 1,109,607 1,887,570 1,887,570 1,301,280 401,230 2514 National Opioid Settlement - - 1,098,303 92,034 - 2530 Residential Rental Registry 286,231 530,410 1,997,970 949,330 969,740 2601 SRA Public Improvement - - - - - 2602 HSA - Affordable Housing 219 12,530 12,530 13,330 13,860 2603 Local Housing Trust 25,785 12,000 5,282,502 13,540 13,830 2900 Housing & Urban Development Funds 12,483,812 2,833,310 22,775,991 3,567,110 3,607,980 3000 Grant Funds 25,125,990 822,400 11,009,814 1,804,740 580,060 4104 2014 COP Consolidation 228,064 232,700 232,700 155,400 154,500 4106 2018 Lease - Police Safety Building 5,453,625 5,987,400 5,987,400 5,984,700 6,050,800 4107 2018B COP TRIP 2,336,275 2,340,100 2,340,100 2,338,800 2,321,500 4110 2018 Lease - El Gablian Library 1,117,515 1,456,100 1,456,100 1,460,700 1,487,900 4111 2020A - Refund Bonds Series 1,591,295 1,623,600 1,623,600 1,655,800 1,689,700 4112 2020B - Refund Bonds Series 663,580 667,400 667,400 662,600 412,000 4113 2024 Energy Efficiency 1,109,152 263,500 263,500 275,300 286,500 4201 Assessment District Administration - - - - - 4202 Assessment District Debt Service 51,173 51,700 51,700 - - 4203 A ssessment District Reserv e - - - - - 4204 2019 Special Tax Bond - Monte Bella 1 164,109 168,100 168,100 170,200 167,200 4205 2019 Special Tax Bond - Monte Bella 2 135,625 139,800 139,800 142,900 140,900 4206 2019 Special Tax Bond - Monte Bella 3 164,075 167,800 167,800 170,500 168,100 6301 Fairways Golf Course 229,997 249,700 249,700 257,200 274,200 6302 Twin Creeks Golf Course 723,465 439,200 439,200 437,500 - 6500 Stormwater (NPDES) 2,937,358 3, 536,023 3,524,023 3,390,168 3,297,513 6600 Crazy Horse Landfill - - - - - Expenditures & Transfers Out - All Funds
Fund
Summaries & Schedules

F Y 2024-25 F Y 2025-26 F Y 2025-26 F Y 2026-27 F Y 2027-28 Fund Name Actuals Adopted Projected Proposed Proposed
6700 Water Utility 11,656 14,000 14,000 14,000 14,000 6950 Affordable Housing 15,193 90,000 90,000 90,000 90,000 7120 Fleet Maintenance 2,721,366 2,959,625 2,996,525 3,333,535 3,339,495 8914 Successor Agency - SRA 946,093 947,600 947,600 946,000 948,200 8915 Successor Agency - Administration 5,467 10,000 10,000 10,000 10,000 Enterprise Funds
6100 Municipal Airport 2,511,399 2,546,490 3,990,837 2,933,540 2,763,160 6200 Industrial Waste 5,666,015 2,629,070 6,594,587 2,970,830 2,940,600 6400 Sewer 4,548,486 4,678,150 6,307,201 18,238,810 15,009,070 6801 Downtown Parking District 1,632,037 1,712,560 1,886,201 1,711,380 1,716,800 6802 Preferential Parking 6,470 22,800 22,800 21,500 21,500 6803 Parking Enforcement 1,081,309 1,094,430 1,184,430 1,078,730 1,080,590 6900 Permit Services 5,867,978 7,498,105 9,206,730 7,681,510 7,505,770 Internal Service Funds
7101 Internal Services Administration - 194,220 194,220 - - 7102 General Insurances 2,062,037 2,254,000 2,374,000 2,135,236 2,176,236 7103 Worker's Comp. Self-Insurance 7,384,992 6,730,480 6,730,480 7,344,210 7,367,110 7104 General Liability Self-Insurance 4,278,902 5,017,740 5,117,740 5,354,580 5,741,040 Capital Funds
2301 Sewer & Storm Development Impact Fee 103,573 471,200 2,326,303 7,170,000 7,870,000 2302 Parks & Playground Dev Impact Fee 61,914 - 1,115,755 - - 2303 Library Development Impact Fee - - - - - 2304 Street Trees Development Impact Fee - - 30,000 - - 2305 Annexations Development Impact Fee - - - - - 2306 Arterial Development Impact Fee 416,852 400,000 13,470,357 5,189,000 400,000 2307 Fire Development Impact Fee - - - - - 2308 Police Development Impact Fee - - - 1,234,000 2,467,000 2311 Development Fees - Storm Sewer - - - 574,200 921,200 2401 Gas Tax - 2107 1,704,630 6,326,000 6,418,728 5,842,800 5,529,000 2402 Gas Tax - 2106 327,931 - 198,217 - - 2403 Gas Tax - 2105 803,571 - 1,862,704 - - 2404 Gas Tax - Motor Vehicle Fuel Tax 600,659 - 2,990,934 - - 2510 Measure X 5,140,925 12,490,100 20,591,670 9,244,810 6,303,500 2511 SB 1 Road Maintenance & Rehabilitation 1,765,029 6,300,000 12,455,179 6,650,000 4,650,000 5101 Special Aviation - State 188 - (13,124) - - 5102 Special Aviation - Federal 41,215 - (227,479) - - 5201 Special Construction - Federal & State 6,211,424 5,739,097 25,512,824 6,407,690 10,555,000 5202 Special Construction - Measure X Bonds 6,068 - 25,870 24,100 - 5203 Special Construction - Other 221,863 - 3,644,003 - - 5300 Assessment District - Projects - - - - - 5401 2024 Energy Efficiency 954,805 - - - - 5800 Capital Projects Fund 27,068,836 29,351,297 132,810,204 47,163,800 40,317,200 7121 Vehicle Replacement Reserve 2,138,241 1,853,570 4,130,482 2,693,100 1,855,100 Total Fund Expenditures & Transfers Out 329,741,723$ 314,344,674$ 577,970,066$ 371,079,294$ 360,582,697$ Capital Improvement Program (27,068,836) (29,351,297) (132,810,204) (47,163,800) (40,317,200) Total Expenditures (Restated) 302,672,887$ 284,993,377$ 445,159,861$ 323,915,494$ 320,265,497$ Expenditures & Transfers Out - All Funds
Fund
Summaries & Schedules

Direct Cost Base /
Total Allowable
Allocated Cost Summary Total Allocation Budget Indirect Cost Rate All Funds $17,291,831 $112,089,783 15%
General Fund (1000) 11,243,853 72,727,901 15% Measure E (1100) 2,117,644 12,044,156 18% Measure G (1200) 1,578,778 11,783,790 13% Woodside Park Maint District (2102) 3,714 34,000 11% Downtown Mall Maint District (2103) 214 2,200 10% Airport Bus Park Maint District (2104) 2,016 18,260 11% N E Salinas Landscape Dist (2105) 69,225 640,760 11% Harden Ranch Landscape Dist (2106) 19,534 183,870 11% Vista Nueva Maint District (2107) 2,676 22,100 12% Mira Monte Maint District (2108) 11,284 106,320 11% Monte Bella Maint District (2109) 19,940 184,110 11% Sales Tax-SB172 (2201) 40,921 600,000 7% Supplemental Law Enf - AB3229 (2202) 40,921 600,000 7% Emergency Medical Service Fund (2501) 104,763 979,270 11% Asset Seizure (2502) 2,156 20,000 11% Vehicle Abatement (2504) 30,965 166,490 19% Recreation Parks (2505) 3,993 23,400 17% PEG Cable Franchise (2506) 8,475 120,000 7% HSA - Affordable Housing (2602) 7,075 71,791 10% Community Development (2910) 96,177 896,324 11% Home Investment Partnership (2930) 13,512 130,540 10% Emergency Solutions Grant-HUD (2940) 6,804 88,810 8% Emergency Solutions Grant-COC (2941) 11,136 145,526 8% 2014 COPS Hiring SRO (3163) 169,186 1,332,800 13% Violence Prevention Effort (3283) 30,635 160,390 19% Cal ID / RAN Grant (3302) 17,714 115,106 15% Assessment Districts-Debt Svc (4202) 140,832 - 0% Municipal Airport (6100) 512,602 1,155,370 44% Industrial Waste (6200) 92,684 990,380 9% Fairways Golf Course (6301) 124 - 0% Twin Creek Golf Course (6302) 521 - 0% Sewer (6400) 229,608 1,669,700 14% Storm Sewer - NPDES (6500) 281,884 2,147,639 13% Water Utility (6700) 2,891 18,000 16% Downtown Parking District (6801) 59,625 507,520 12% Preferential Parking (6802) 1,480 21,500 7% Permit Services (6900) 291,892 2,151,060 14% Successor Agency - SRA (8914) 172 1,800 10% Successor Agency - Administration (8915) 24,202 228,900 11% Administrative Overhead Rates
Summaries & Schedules

City-Wide Workforce Summary
The total authorized regular staffing level are 686.5 for FY 2026/27 and 679.50 for FY 2027/28.

While there is an overall increase in staffing, many departments continue to operate at a low level when compared to other agencies of similar size.

FY 2026/27-2027/28 staffing increases serve to enhance public safety and support other services to the community.

The Police Department staff increase of 5 .0 FTE in Year 1 of the biennial budget represents unfreezing 4.0 FTE Police Officers to bolster its workforce in order to manage the public safety needs of the community. Also, the addition of 1.0 FTE Deputy Police Chief is recommended to address additional supervisory needs to ensure effective oversight of divisions and personnel for operational continuity during absences, emergencies, or critical incidents.

The Community Development Department staffing increase of 4.0 FTE in Year 1 and 2.0 FTE in Year 2 represents the addition of capacity within Code Enforcement, Permit Services, and Administration. This includes the additions of an Administrative Analyst I, Code Enforcement Officer I, Combo Building Inspector I, and Administrative Clerk I in Year 1 and a Code Enforcement Officer II and Combo Building Inspector I in Year 2. This will help the department maintain and increase capacity within the respective program areas.

Additional staffing adjustments have been made to the Citywide workforce in the Administration department. It is important to note that additional positions were approved throughout FY 2025/26 by City Council action.

Staffing Levels Relative to Other Communities

Source: FY 2025/26 published city budget s and California Department of Finance Population Estimates for 2026 (published May 2026).

Note: Services provided by each community surveyed vary widely among cities.

City
2026
Population
Citywide
Positions
Positions per
1,000 Residents
Fremont 233,974 1,007 4.30
Livermore 86,118 508 5.90
Newark 48,962 184 3.76
Oakland 429,591 4,484 10.44
Palo Alto 69,004 1,104 16.00
Pleasanton 76,149 432 5.67
Salinas 159,866 689 4.31
San Jose 980,434 7,009 7.15
Santa Clara 138,011 1,199 8.69
Sunnyvale 161,884 977 6.04
Union City 66,665 268 4.02
Summaries & Schedules

Department F Y 2023-24 F Y 2024-25 F Y 2025-26 F Y 2026-27 F Y 2027-28 Police (Sworn) 161.00 157.00 157.00 162.00 162.00
Police (Non-Sworn) 52.00 51.00 55.00 56.00 56.00
Fire (Sworn) 97.00 97.00 97.00 106.00 97.00
Fire (Non-Sworn) 7.00 7.00 8.00 8.00 8.00
Total Public Safety 317.00 312.00 317.00 332.00 323.00
Mayor and City Council 7.00 7.00 7.00 7.00 7.00
Administration 10.00 10.00 17.00 19.00 19.00
Human Resources 11.00 11.00 11.00 11.00 11.00
Finance 31.00 31.00 32.00 33.00 33.00
City Attorney's Office 6.00 6.00 6.00 6.00 6.00
Community Development 67.00 76.00 80.00 82.00 84.00
Public Works (Engineering) 34.18 33.18 37.28 38.78 38.78 Public Works (Maintenance) 88.82 89.82 80.22 83.72 83.72 Recreation & Parks 34.00 33.00 33.00 33.00 33.00
Library 41.50 41.00 40.00 41.00 41.00
Total Non-Public Safety 330.50 338.00 343.50 354.50 356.50 Total City-Wide 647.50 650.00 660.50 686.50 679.50
City-Wide Workforce Summary
Summaries & Schedules

City-Wide Workforce Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Accountant Auditor 1.00 1.00 - 1.00 - Accounting Manager 1.00 1.00 - 1.00 - Administrative Aide 3.00 3.00 - 3.00 - Administrative Aide - LT 1.00 1.00 - 1.00 - Administrative Analyst I 8.00 9.00 1.00 9.00 - Administrative Analyst I - LT 5.00 4.00 (1.00) 4.00 - Administrative Clerk I 1.00 1.00 - 1.00 - Administrative Fire Captain 1.00 1.00 - 1.00 - Administrative Secretary 5.00 5.00 - 5.00 - Airport Director 0.00 1.00 1.00 1.00
Airport Maint Worker 2.00 2.00 - 2.00 - Airport Manager 1.00 0.00 (1.00) 0.00 -
Airport Operations Supervisor 1.00 1.00 - 1.00 - Animal Services Office Asst 1.00 0.00 (1.00) 0.00 - Assistant Chief of Police 1.00 1.00 - 1.00 - Assistant City Attorney 2.00 2.00 - 2.00 - Assistant City Clerk 1.00 1.00 - 1.00 - Assistant City Manager 1.00 1.00 - 1.00 - Assistant Engineer 7.00 7.00 - 7.00 - Assistant Finance Director 1.00 1.00 - 1.00 - Assistant Planner 4.00 4.00 - 4.00 - Assistant PW Director / City Engineer 1.00 1.00 - 1.00 - Assistant to the City Manager 1.00 1.00 - 1.00 - Associate Engineer 1.00 1.00 - 1.00 - Associate Planner 3.00 2.00 (1.00) 2.00 - Asst Community Development Director 2.00 1.00 (1.00) 1.00 - Battalion Chief 3.00 3.00 - 3.00 - Building Permit Specialist 1.00 0.00 (1.00) 0.00 - Business Navigator 1.00 1.00 - 1.00 - Business Systems Analyst 2.00 2.00 - 2.00 - Chief Assistant City Attorney 1.00 1.00 - 1.00 - Chief Building Official 1.00 1.00 - 1.00 - Chief of Planning 0.00 1.00 1.00 1.00 - Chief of Police 1.00 1.00 - 1.00 - City Attorney 1.00 1.00 - 1.00 -

Summaries & Schedules

City-Wide Workforce Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
City Clerk 1.00 0.00 (1.00) 0.00 -
City Council 6.00 6.00 - 6.00 - City Manager 1.00 1.00 - 1.00 - City Mayor 1.00 1.00 - 1.00 -
Code Enforcement Manager 1.00 1.00 - 1.00 - Code Enforcement Officer I / II 5.00 6.00 1.00 7.00 1.00 Combination Building Inspector I 3.00 4.00 1.00 5.00 1.00 Combination Building Inspector II 1.00 1.00 - 1.00 - Communications Specialist 1.00 1.00 - 1.00 - Community Development Analyst 4.00 5.00 1.00 5.00 - Community Development Analyst - LT 2.00 2.00 - 2.00 - Community Development Director 1.00 1.00 - 1.00 - Community Education Manager 1.00 1.00 - 1.00 - Community Outreach Asst 1.00 1.00 - 1.00 - Community Outreach Asst - LT 10.00 9.00 (1.00) 9.00 - Community Relations Manager 1.00 1.00 - 1.00 - Community Service Aide 3.00 3.00 - 3.00 - Community Service Officer 14.00 14.00 - 14.00 - Community Services Manager 2.00 2.00 - 2.00 - Computer Systems Administrator 1.00 1.00 - 1.00 - Confidential Office Technician 3.00 3.00 - 3.00 - Construction Inspector 3.00 3.00 - 3.00 - Construction Inspection Manager 0.00 1.00 1.00 1.00 - Crime Analyst 2.00 2.00 - 2.00 - Criminalist 1.00 1.00 - 1.00 - Customer Experience Manager 1.00 1.00 - 1.00 - Cybersecurity Specialist 1.00 1.00 - 1.00 - Deputy Chief of Police 0.00 1.00 1.00 1.00 - Deputy City Manager/City Clerk 0.00 1.00 1.00 1.00 - Deputy Director of Economic Dev 0.00 1.00 1.00 1.00 - Deputy Director of Lib & Comm Serv 0.00 2.00 2.00 2.00 - Deputy Director of Information Tech 0.00 1.00 1.00 1.00 - Deputy Fire Chief 1.00 1.00 - 1.00 - Deputy Fire Marshal 1.00 1.00 - 1.00 - Deputy Librarian 1.00 0.00 (1.00) 0.00 -

Summaries & Schedules

City-Wide Workforce Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Division Manager 2.00 1.00 (1.00) 1.00 -
Economic Development Analyst 0.00 1.00 1.00 1.00 - Emergency Vehicle Upfitter 1.00 2.00 1.00 2.00 - Engineering Aide I 3.00 2.00 (1.00) 2.00 - Engineering Aide II 1.00 2.00 1.00 2.00 - Engineering Division Manager 0.00 1.00 1.00 1.00 - Env Compl Insp I 1.00 1.00 - 1.00 - Env Compl Insp II 1.00 1.00 - 1.00 - Equipment Mechanic Crew Sup 1.00 1.00 - 1.00 - Equipment Mechanic I 3.00 3.00 - 3.00 - Equipment Mechanic II 3.00 3.00 - 3.00 - Executive Assistant 1.00 1.00 - 1.00 - Facilities Maint Manager 1.00 1.00 - 1.00 - Facility Maint Mechanic 3.00 3.00 - 3.00 - Finance Director 1.00 1.00 - 1.00 - Finance Management Analyst 1.00 1.00 - 1.00 - Finance Manager 0.00 1.00 1.00 1.00 - Fire Captain 24.00 24.00 - 24.00 - Fire Chief 1.00 1.00 - 1.00 -
Fire Division Chief 3.00 3.00 - 3.00 - Fire Engineer 24.00 24.00 - 24.00 - Fire Inspector II 3.00 3.00 - 3.00 - Firefighter 40.00 49.00 9.00 40.00 (9.00)
Fleet Maint Manager 1.00 1.00 - 1.00 - Forensic Specialist I 2.00 2.00 - 2.00 - Forensic Specialist II 1.00 1.00 - 1.00 - GIS Administrator 1.00 1.00 - 1.00 - GIS Analyst I 1.00 1.00 - 1.00 - GIS Analyst III 1.00 1.00 - 1.00 - GIS Technician I 0.00 1.00 1.00 1.00 - GIS Technician II 1.00 0.00 (1.00) 0.00 - Graffiti Abatement Worker 1.00 1.00 - 1.00 - Homeless Services Manager 1.00 1.00 - 1.00 - Human Resource Analyst I 1.00 1.00 - 1.00 - Human Resources Director 1.00 1.00 - 1.00 -

Summaries & Schedules

City-Wide Workforce Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Human Resources Manager 2.00 2.00 - 2.00 - Human Resources Technician 3.00 3.00 - 3.00 - Information Systems Manager 1.00 0.00 (1.00) 0.00 - Information Technologies Tech I 2.00 2.00 - 2.00 - Information Technologies Tech II 3.00 3.00 - 3.00 - Inmate Crew Coordinator 1.00 1.00 - 1.00 - Inspection Services Manager 1.00 1.00 - 1.00 - Integration/Applications Admin 1.00 1.00 - 1.00 - Inventory Technician 1.00 1.00 - 1.00 - Investigative Specialist 2.00 2.00 - 2.00 - Junior Engineer 6.00 6.00 - 6.00 - Librarian I 9.50 9.50 - 9.50 - Librarian II 2.00 2.00 - 2.00 - Library Clerk 10.00 10.00 - 10.00 - Library Community Services Director 1.00 1.00 - 1.00 - Library Technician 6.00 6.00 - 6.00 - Library Technology Coordinator 1.00 1.00 - 1.00 - Literacy Assistant 2.00 2.00 - 2.00 - Literacy Specialist 0.50 0.50 - 0.50 - Maintenance Manager 1.00 1.00 - 1.00 - Management Analyst 8.00 9.00 1.00 9.00 - Neighborhood Services Coord 3.00 3.00 - 3.00 - Network System Specialist 1.00 1.00 - 1.00 - Network/Sys Administrator 1.00 1.00 - 1.00 - NPDES Permit Manager 1.00 1.00 - 1.00 - Office Technician 7.50 8.50 1.00 8.50 - Park Maint Crew Sup 1.00 1.00 - 1.00 - Park Maint Worker 13.00 13.00 - 13.00 - Park Operations Manager 1.00 1.00 - 1.00 - Payroll Supervisor 1.00 2.00 1.00 2.00 - Payroll Technician 1.00 1.00 - 1.00 - Permit Analyst 1.00 1.00 - 1.00 - Permit Center Clerk 3.00 4.00 1.00 4.00 - Permit Center Coordinator 1.00 1.00 - 1.00 - Permit Services Technician 4.00 4.00 - 4.00 -

Summaries & Schedules

City-Wide Workforce Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Plan Checker I 2.00 4.00 2.00 4.00 -
Plan Checker II 1.00 0.00 (1.00) 0.00 -
Planning Manager 3.00 3.00 - 3.00 - Police Commander 7.00 7.00 - 7.00 - Police Officer 125.00 129.00 4.00 129.00 - Police Records Coordinator 1.00 1.00 - 1.00 - Police Sergeant 23.00 23.00 - 23.00 - Police Services Administrative Specialist 0.00 3.00 3.00 3.00 - Police Services Administrator 1.00 1.00 - 1.00 - Police Services Specialist I / II 0.00 9.00 9.00 9.00 - Police Services Technician 9.00 0.00 (9.00) 0.00 - Property/Evidence Supervisor 1.00 1.00 - 1.00 - Property/Evidence Technician 2.00 2.00 - 2.00 - Public Safety Facilities Worker 1.00 1.00 - 1.00 - Public Safety Information Officer 0.00 1.00 1.00 1.00 - Public Safety Recruitment Coordinator 0.00 1.00 1.00 1.00 - Public Service Maint Crew Sup 2.00 2.00 - 2.00 - Public Service Maint Worker I 2.00 3.00 1.00 3.00 - Public Service Maint Worker II 17.00 18.00 1.00 18.00 - Public Service Maint Worker III 8.00 9.00 1.00 9.00 - Public Service Maint Worker IV 5.00 5.00 - 5.00 - Public Works Admin Supervisor 2.00 2.00 - 2.00 - Public Works Assistant 1.00 1.00 - 1.00 - Public Works Compl Officer I 1.00 1.00 - 1.00 - Public Works Director 1.00 1.00 - 1.00 - Public Works Resource Coordinator 1.00 1.00 - 1.00 - Rec-Parks Superintendent 1.00 0.00 (1.00) 0.00 - Recreation Assistant 0.00 1.00 1.00 1.00 - Recreation Coordinator 5.00 5.00 - 5.00 - Risk and Benefits Analyst 1.00 1.00 - 1.00 - Senior Accountant 2.00 2.00 - 2.00 - Senior Buyer 1.00 1.00 - 1.00 - Senior Civil Engineer 2.00 2.00 - 2.00 - Senior Code Enforcement Officer 1.00 1.00 - 1.00 - Senior Librarian 2.00 2.00 - 2.00 -

Summaries & Schedules

City-Wide Workforce Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Senior Planner 5.00 4.00 (1.00) 4.00 -
Senior Police Services Tech 3.00 0.00 (3.00) 0.00 - Senior Recreation Assistant 2.00 2.00 - 2.00 - Sports Program Asst 1.00 1.00 - 1.00 - Sr Accounting Clerk 2.00 2.00 - 2.00 - Sr Accounting Technician 5.00 5.00 - 5.00 - Sr Airport Maintenance Worker 0.00 1.00 1.00 1.00 - Sr Airport Technician 1.00 0.00 (1.00) 0.00 - Sr Community Development Analyst 1.00 1.00 - 1.00 - Sr Construction Inspector 1.00 1.00 - 1.00 - Sr Economic Development Manager 1.00 0.00 (1.00) 0.00 - Sr Equipment Mechanic 1.00 1.00 - 1.00 - Sr Facility Maint Mechanic 1.00 1.00 - 1.00 - Sr Finance Management Analyst 1.00 0.00 (1.00) 0.00 - Sr Human Resource Analyst 1.00 1.00 - 1.00 - Sr Human Resources Technician 1.00 1.00 - 1.00 - Sr Park Maint Worker 1.00 1.00 - 1.00 - Sr Pump Maint Mechanic 1.00 1.00 - 1.00 - Sr Risk Management Technician 1.00 1.00 - 1.00 - Sr Urban Forestry Worker 1.00 1.00 - 1.00 - Sr Wastewater Operator 1.00 1.00 - 1.00 - Stormwater Analyst 1.00 1.00 - 1.00 - Stormwater Compl Inspector 1.00 1.00 - 1.00 - Street Maint Manager 1.00 1.00 - 1.00 - Supervising Plan Checker 1.00 1.00 - 1.00 - Supervising Police Services Specialist 0.00 3.00 3.00 3.00 - Supervising Police Services Tech 3.00 0.00 (3.00) 0.00 - Supt of Maint Services 1.00 1.00 - 1.00 - Sustainability Analyst 1.00 1.00 - 1.00 - Technical Services Manager 1.00 1.00 - 1.00 - Urban Forestry Crew Supervisor 1.00 1.00 - 1.00 - Urban Forestry Worker I 2.00 3.00 1.00 3.00 - Urban Forestry Worker II 4.00 3.00 (1.00) 3.00 - Victim Advocate 1.00 1.00 - 1.00 - Wastewater Crew Supervisor 2.00 2.00 - 2.00 -

Summaries & Schedules

City-Wide Workforce Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Wastewater Manager 1.00 1.00 - 1.00 - Wastewater Operator 1.00 1.00 - 1.00 - Wastewater Operator-In-Training 1.00 1.00 - 1.00 -

Total Positions 660.50 686.50 26.00 679.50 (7.00)

Summaries & Schedules

City Debt Summary
The City has adopted a Debt Management Policy that establishes guidelines for debt issuance.

The City will consider the issuance of long-term debt obligations only under the conditions outlined in the Debt Management Policy displayed in the Policies & Glossary section of this document.

The following charts summarize changes during the past year in the City’s outstanding debt, debt service budgeted for FY 2026/27-2027/28, and future debt service.

Changes in Outstanding Debt

Budgeted Debt Service

Amount due Amount due in
Balance Balance within one more than one
Debt July 01, 2025 Additions Retirements June 30, 2026 year year Capital Leases 1,092,946$ 3,261,000$ (817,821)$ 3,536,125$ 711,459$ 2,824,666$ 2014 Animal Shelter 1,131,000 - (191,000) 940,000 120,000 820,000 2014 Monterey Parking Garage 7,142,000 - (674,000) 6,468,000 700,000 5,768,000 2018A Public Safety Building 26,595,000 - (3,370,000) 23,225,000 3,540,000 19,685,000 2018B El Gabilan Library 13,220,000 - (255,000) 12,965,000 345,000 12,620,000 2018B TRIP 32,970,000 - (890,000) 32,080,000 925,000 31,155,000 2020A Wastewater Revenue Bonds 12,180,000 - (565,000) 11,615,000 580,000 11,035,000 2024 Energy Eff & Backup Generator 4,735,000 - (52,000) 4,683,000 66,000 4,617,000 Lease Rev Refunding 2020A-1 (Energy) 11,765,000 - (1,155,000) 10,610,000 1,235,000 9,375,000 Lease Rev Refunding 2020A-2 (SVSWA) 1,640,000 - (610,000) 1,030,000 630,000 400,000 Lease Rev Ref Series 2020A (Twin Creeks) 835,000 - (410,000) 425,000 425,000 - Lease Rev Ref Series 2020B (Fairways) 3,465,000 - (155,000) 3,310,000 165,000 3,145,000 Total 116,770,946$ 3,261,000$ (9,144,821)$ 110,887,125$ 9,442,459$ 101,444,666$ Debt - FY 2026/27 (Year 1) Principal Interes t Fees Total Capital Leases 711,500$ 96,600$ -$ 808,100$ 2014 Animal Shelter 120,000 35,400 - 155,400 2014 Monterey Parking Garage 700,000 246,000 - 946,000 2018A Public Safety Building 3,540,000 921,000 5,000 4,466,000 2018B El Gabilan Library 345,000 512,300 5,000 862,300 2018B TRIP 925,000 1,406,300 7,500 2,338,800
2020A Wastewater Revenue Bonds 580,000 281,700 6,000 867,700 2024 Energy Efficiency & Backup Generator 66,000 199,300 10,000 275,300 Lease Revenue Refunding 2020A-1 (Energy) 1,235,000 416,800 4,000 1,655,800 Lease Revenue Refunding 2020A-2 (SVSWA) 630,000 28,600 4,000 662,600 Lease Revenue Refunding Series 2020A (Twin Creeks) 425,000 8,500 4,000 437,500 Lease Revenue Refunding Series 2020B (Fairways) 165,000 88,200 4,000 257,200 Total 9,442,500$ 4,240,700$ 49,500$ 13,732,700$
Summaries & Schedules

Debt Obligations and Associated Bond Ratings

The City and the Salinas Public Financing Authority have issued the following types of long-term obligations to acquire or improve capital.

General Fund Obligations (Lease Revenue Bonds). Lease revenue bonds entitle investors to receive payments through a lease agreement between the City and the Salinas Public Financing Authority. The Authority us es the lease payments received from the City to pay principal and interest on the lease obligations. The City has six outstanding series of lease revenue bonds: the TRIP 2018B Lease Revenue Bonds, 2020A Wastewater Revenue Bonds, Series 2020A – Twin Creeks, Series 2020B – Fairways, Series 2020A – Energy, and Series 2020A – SVSWA (2015B), which were issued to finance or refinance the acquisition or construction of various capital assets and building improvements. It is important to note that debt for Series 2020A – Twin Creeks is satisfied upon conclusion of FY 2026/27 and therefore is not listed for FY 2027/28.

Direct Borrowing (Leases). Direct financing leases are structured in a way that the lessor essentially acts as a financier, providing the lessee with the use of an asset in exchange for periodic payments. Unlike operating leases, where the lessor retains significant risks and rewards of ownership, direct financing leases transfer most of these economic benefits and risks to the lessee. The City has six direct borrowing (major leases): 2024 Energy Efficiency and Back up Generator, 2014 Lease/Purchase Agreement, Public Safety Building 2018A, El Gabilan Library 2018B, 2021 Pierce Enforcer Pumpers, and 2026 Fire Apparatus.

Standard & Poor’s maintains ratings of AA- (stable outlook) on the City’s general obligation bonds and A+ (stable outlook) on its lease revenue bonds.

Legal Debt Margin

The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. Given this, the City’s debt for General Obligation bonds would be $2,376,019,431 based on Monterey County’s 2025-26 assessed value report.

The City has $110,887,125 of outstanding debt at June 30, 2026. There are no General Obligation bonds outstanding.

Debt - FY 2027/28 (Year 2) Principal Interes t Fees Total Capital Leases 431,400$ 98,700$ -$ 530,100$ 2014 Animal Shelter 124,000 30,500 - 154,500 2014 Monterey Parking Garage 731,000 217,200 - 948,200 2018A Public Safety Building 3,715,000 739,600 5,000 4,459,600 2018B El Gabilan Library 360,000 495,600 5,000 860,600 2018B TRIP 950,000 1,364,000 7,500 2,321,500
2020A Wastewater Revenue Bonds 585,000 273,700 6,000 864,700 2024 Energy Efficiency & Backup Generator 80,000 196,500 10,000 286,500 Lease Revenue Refunding 2020A-1 (Energy) 1,320,000 365,700 4,000 1,689,700 Lease Revenue Refunding 2020A-2 (SVSWA) 400,000 8,000 4,000 412,000 Lease Revenue Refunding Series 2020B (Fairways) 185,000 85,200 4,000 274,200 Total 8,881,400$ 3,874,700$ 45,500$ 12,801,600$
Summaries & Schedules

Appropriations Limit
Article XIIIB of the California Constitution (enacted with the passage of Proposition 4 in 1979, with modifications under Proposition 111 passed in June 1990, and implemented by California Government Code sections 7900, and following) provides the basis for the appropriation limitation. In brief, the City’s appropriations growth rate is limited to changes in population and either the change in California per capita income or the change in the local assessment roll due to new, non-residential construction.

The formula to be used in calculating the growth factor is:
% change in population + 100
100

Multiplied by
either
% change in per capita income + 100
100
or
% change in assessment roll due to non-residential construction + 100 100

The resultant factor times the previous appropriations limit equals the new appropriation limit.

Both the California per capita personal income price factor and the population percentage change factor are provided by the State Department of Finance to local jurisdictions each year. The population percentage change factor estimates the change in the Ci ty’s population between January of the previous fiscal year and January of the current fiscal year. Reports that present changes in new non-residential assessed value are provided by the County of Monterey. These numbers provide the basis for the factor to be used in the City’s calculation of the appropriations limit.

On May 1, 2026 , the State Department of Finance notified each city of the population change factor and the per capita personal income factor to be used in determining the appropriations limit.

The percentage change in per capita income is 4.95 %. The calculation as applied to the City of Salinas for FY 2026/27 is as follows:

The population change from January 1 of the previous year 160,784 to the population on January 1, 2026 is 159,866, or a - 0.57% decrease. The County of Monterey’s population decreased by 727 from 422,021 to 421,294, or 0.17% from the prior year. Agencies are allowed to use either the City or County change in population and the City has elected to use the County change.

The change in per capita personal income is 1.0495%. The factor for determining the year-to-year increase is computed as follows:
-0.17 + 100 X 4.95 + 100 = 1.0477
100 100

Applying this year’s factor of 1.0477 to last year’s limit of $345,864,920 yields the Appropriations Limit for FY 2026/27 of $362,368,159.

Based on an operating budget of $323.9 million, Salinas is currently not at risk of exceeding the appropriations limit. The Appropriations limit is adopted by the City Council concurrently with the adoption of the budget.

Summaries & Schedules

Budget Principles
A budget best practice is to adopt a set of budget principles which shall be incorporated in this budget and reviewed annually as part of the budget development process.

A number of principles noted below have been used to guide the development of the operating budget. These principles fall into two primary categories: General Fund Preservation and Revenue Generation.

General Fund Preservation
• Maintain a structurally balanced budget
• Spend restricted or non-General Fund resources first
• Do not commit one-time resources to ongoing costs or programs • Do not issue long-term debt to fund ongoing operating costs • Maintain adequate reserves – review and update as needed • Adopt policies that support fiscal sustainability
• Regularly monitor financial performance
• Recover costs of providing services where feasible
• Analyze and adjust fees regularly and incrementally
Revenue Generation
• Continue to pursue new economic development opportunities • Pursue opportunities to maximize revenues
• Maximize administrative and operational efficiencies before pursuing new revenue

General Fund Overview

General Fund Summary
The General Fund is the City’s primary operating fund and accounts for the City’s discretionary funding sources (e.g., property tax, sales tax, business tax, transient occupancy tax, and franchise fees). As a rule, General Fund resources are used only to fund operations that do not have other dedicated (restricted) funding sources such as police, fire, and maintenance, as well as the administrative systems required to support them. Operations that rely heavily on non- General Fund resources, such as land development, recreation, and human services, are accounted for in other funds.

This section provides information on the Biennial General Fund budget, including budget assumptions, expenditure and revenue highlights, transfers to other funds, reserves, and a five - year financial forecast.

For FY 2026/27, General Fund revenue estimates (excluding Fund Balance) total $193.1 million, representing a 4.6% increase from the 2025-2026 Adopted Budget level. In FY 2027/28, General Fund revenue estimates (excluding Fund Balance) total $199.9 million, representing a 3.6% increase from the 2026/27 Proposed Revenue Budget level.

Estimates for each category are based upon a careful examination of the collection history and patterns as they relate to such factors as seasonality and performance in the economic environment that the City is most likely to encounter in the coming year. Most estimates involve two projections – an estimate for the amount to be collected in prior year and an estimate for the increase or decrease in activity, resulting in the anticipated receipts for FY 2026/27 and FY 2027/28. Each source of revenue can be influenced by external (outside of the City’s control) and/or internal factors. The Biennial General Fund revenue estimates are summarized below and discussed in detail in the material that follows.

Budget Assumptions
Based on the data available at this time and economic forecasts from a range of sources, the following key assumptions are included in the Biennial Budget:

1. The local economy will grow modestly during Years 1 and 2.

Ongoing Biennial Budget resources are estimated to grow by 4.6%. The largest contributor to the increased resource estimate is sales tax. The General Fund’s top three revenue categories, sales tax, property tax, and utility user tax, comprising 81.0% of total General Fund resources and are estimated to increase 6.7% in Year 1 from the FY 2025/26 level and 4.0% in Year 2 from the projected FY 2026/27 level.

2. The General Fund Contingency Reserve will be maintained at 12.0% of total budgeted Expenditures.

General Fund Overview

The two highest revenu e sources combined are 73% and include property tax and sales tax (inclusive of Measure E and Measure G revenues).

FY 2026/27 Projected Revenues: $193.1M
(in millions)

Sales & Use Tax
$97.6
50%
Property Tax
$43.0
22%
Franchise Fees
$10.4
5%
TOT
$3.1
2%
UUT
$15.8
8%
Business
License Tax
$7.0
4%
Investment
Earnings
$4.4
2%
Intergovernmental
$1.2
1%
Charges for Services
$6.9
4% Other
$1.4
1%
Transfers In
$2.3
1%
General Fund Overview

FY 2027/28 Projected Revenues: $200.0M
(in millions)

Top Two General Fund Revenues

FY
2026/27
FY
2027/28
Sales Tax 50% 49%
Property Tax 22% 22%
% of GF Revenues 72% 71%

General Fund resources include revenues and transfers into the General Fund from other funds.

Sales tax revenue is anticipated to total $91.0 million in FY 2025/26.

Property tax revenues are estimated to total $41.5 million in FY 2025/26, and staff projects those revenues will increase to $43.0 million in FY 2026/27, an increase of 3. 5% and $44.3 million in FY 2027/28, an increase of 3.1% . Under Proposition 13, assessed values of all real property adjust with the California Consumer Price Index (CCPI), with a 2% limit, unless there is a change Sales & Use Tax
$91.0
49%
Property Tax
$41.5
22%
Franchise Fees
$10.2
6%
TOT
$3.1
2%
UUT
$14.0
8%
Business License Tax
$6.7
4%
Investment
Earnings
$5.8
3%
Intergovernmental
$1.2
1%
Charges for
Services
$6.3
3%
Other
$2.2
1%
Transfers In
$2.5
1%
General Fund Overview

in ownership or new construction. The CCPI adjustment for the FY 2026/27 tax roll is an increase of 2%. Property tax revenue comprises approximately 22% of General Fund resources.

Expenditures
The proposed budget maintains the City Council’s long- time funding priorities by allocating approximately 61% of the budget to direct costs for public safety and public works. Basic City services, such as police, fire, and maintenance, are labor -intensive. Consequently, the City’s budget is largely driven by labor- related costs, including salaries, retirement system contributions, and health benefits.

Non-Departmental
Appropriations and expenditure savings not directly associated with specific departments are classified as “non -departmental.” This includes expenditures such as the Emergency 911 Services, Animal Services JPA, rental and sewer utility assistance, the community sponsorships, the budget stabilization contingency, and more. The Proposed Biennial Budget also includes an estimate of County Registrar of Voters costs for the November 3, 2026, elections (Council Districts, 2, 3, and 5, Mayor and two ballot measures).

Please see to the non -department section of this document for detailed expenditures and additional information.

Transfer Out to Other Funds
In addition to direct expenditures, the General Fund transfers resources to other funds to support activities that cannot be supported through fees, grants, or charges for service. These activities normally include capital projects and capital maintenance, fleet maintenance, Downtown Parking, National Pollutant Discharge Elimination System (NPDES) Program, debt service, fleet maintenance, vehicle replacement, and insurance premiums . The General Fund subsidizes a portion or all of these programs or activities as they provide a general benefit to the community.

Transfers Out
FY 2026/27
Proposed
FY 2027/28
Proposed
Debt Service $9,186,000 $7,476,400
Insurances 5,475,000 7,017,000
Fleet Maint & Vehicle Replacement 2,767,000 2,770,000
Storm Sewer 1,570,500 1,524,500
Other* 175,800 418,000
Total $19,174,300 $19,205,900

*Municipal Art, parking enforcement, water utility, vehicle abatement

General Fund Overview

FY 2026/27 Projected Expenditures: $196.2M
(in millions)

Year 1 of the Biennial Budget General Fund expenditures are $196.2 million, 6.5% higher than the FY 2025/26 adopted budget.

Police
$68.2
35%
Non-Departmental
$34.1
17%
Fire
$35.3
18%
Library & Community
Svc
$15.6
8%
Public Works
$16.8
9%
Finance
$8.7
4%
Community
Development
$9.3
5%
Administration
$3.9
2%
Human Resources
$2.4
1%
City Attorney
$1.1
1%City Council
$0.7
0%
General Fund Overview

FY 2027/28 Projected Expenditures: $203.1M
(in millions)

Year 2 of the Biennial Budget General Fund expenditures are $203.1 million, 3.5% higher than the FY 2026/27proposed budget.

General Fund Reserves
The General Fund Economic Contingency Reserve is intended to mitigate the effects of unanticipated situations such as natural disasters and severe unforeseen events. Economic Contingency Reserve funds are also available to provide a source of working capit al for new programs or undertakings that have the potential for receiving significant funding from outside sources, and organizational retooling, process improvement, and strategic entrepreneurial opportunities. The General Fund Contingency Reserve is funded each year at 12% of budgeted expenditures and transfers out. There are three additional reserves – Infrastructure, Maintenance, and OPEB. Combined, the City has 20% in reserves, exceeding the minimum level recommended by the Government Finance Officers Association of the United States and Canada.

Police
$71.4
35%
Non-Departmental
$34.2
17%
Fire
$36.6
18%
Library & Community
Svc
$16.3
8%
Public Works
$17.4
9%
Finance
$9.0
4%
Community
Development
$9.7
5%
Administration
$4.0
2%
Human Resources
$2.6
1%
City Attorney
$1.2
1% City Council
$0.7
0%
General Fund Overview

The table below summarizes the Biennial Budget projected funding levels for each reserve. The General Fund Economic Contingency Reserve will be established at $2 4.4 million, and the Infrastructure Reserves at $4.6 million, Facilities Maintenance Reserve at $1.5 million, and OPEB at $10.0 million at the end of Year 2.

General Fund Reserves
Est. Balance at
7/1/26
FY 2026/27-2027/28
Addition/(Reduction)
Est. Balance at
6/30/28

General Fund

$25,811,843

$1,866,222

$27,678,065

Measure E

4,671,910

(226,348)

4,445,562

Measure G

7,730,795

614,683

8,345,478

Total

$38,214,548

$2,254,557

$40,469,105

This section provides additional background and forecast information for the 5 key General Fund revenue categories that together make up approximately 90% of General Fund ongoing revenues:

Sales & Use Tax Assumes 7.2% (Year 1) and 4.5% (Year 2) increase from the prior year due to current year performance and projections from the City’s sales and property tax consultant.

Property Tax & VLF

Assumes 3.5% (Year 1) and 3.1% (Year 2) increase from the prior year due to current year projected performance and Monterey County Assessor estimates.

Utility Users Tax

Assumes 13.0% (Year 1) and 3.5% (Year 2) increase from the prior year due to current year projected performance.

Franchise Fees

Assumes 1.9% (Year 1) and 2.0% (Year 2) increase from the prior year due to current year projected performance.

Business License
Tax

Assumes 4.5% (Year 1) and 1.5% (Year 2) increase from the prior year due to current year projected performance.

Sales Tax
Sales and use taxes are collected by the State. Sales tax is collected on sales of taxable goods that take place within Salinas (sometimes referred to as “point-of-sale” transactions). Use tax is the corresponding tax on transactions involving taxable goods purchased over the internet or out of state for use or storage in Salinas . The State distributes sales tax revenue from point -of-sale transactions directly to the jurisdiction where the sale was made, while use tax revenue is allocated to countywide pools based on the location of the first functional use of the purchase.

Each quarter, the countywide pool revenue is allocated to the cities within the county based on their share of that quarter’s total countywide point -of-sale revenue. Sales and use taxes (collectively, “Sales Taxes” in the budget) are the City’s first largest revenue source.

Sales and use tax is the largest revenue source for the City’s General Funds, accounting for 50% of the budgeted General Funds projected revenues for Year 1 and 51% for Year 2 . The City General Fund Overview

currently receives 2.5% of every 9.25% of sales tax paid per dollar on retail sales and taxable services transacted within Salinas, which includes Measures E and G. Measure E accounts for a half percent (0.5%) and was extended with no ending date on November 6, 2012 while Measure G accounts for one percent (1.0%) and was approved on November 4, 2014 for 15 years.

The table below identifies the projected sales tax by General Fund, Measure E, and Measure G for each year.

Sales Tax Category
FY 2026/27
Proposed
FY 2027/28
Proposed
General Fund Sales Tax $44,387,000 $47,408,000
Measure G Transactions & Use Tax 35,442,000 36,338,000
Measure E Transactions & Use Tax 17,721,000 18,169,000
Total $97,550,000 $101,915,000

Property Tax
Property tax is an ad valorem tax (based on value) imposed on real property (land and permanently attached improvements such as buildings) and personal (movable) property.

Proposition 13, adopted by California voters on June 6, 1978, created a comprehensive system for the assessment and limitation of real property taxes. Property owners pay the tax based on their real property’s adjusted assessed full value. Proposition 13 set the FY 1975/76 assessed values as the base year from which future annual inflationary assessed value increases would grow (not to exceed 2% for any given year). Th e County Assessor also reappraises each real property parcel when there are changes in ownership or new construction. The County Assessor may also temporarily reduce a property’s assessed value if the market value falls below the Proposition 13 level (often referred to as a “Proposition 8” adjustment), but is required to restore the Proposition 13 assessment in subsequent years if the market value increases to that level or above. Proposition 13 limits the property tax rate to 1% of each property’s full value plus overriding rates to pay voters’ specifically approved indebtedness.

The City of Salinas receives approximately 14 cents of every dollar of property tax paid. Monterey County provides property tax collection updates and projections throughout the year. The current amount received for the first six months of the year is slightly ahead of pace compared to the adopted budget. This includes Redevelopment Agency (RD A) Residual Apportionment, VLF allocation, secured property tax estimates, property transfer tax, and the Educational Revenue Augmentation Fund (ERAF) estimates.

Property tax revenues are estimated to total $43.0 million in Year 1 and $44.3 million in Year 2.

The assessed valuation for secured property is based on the value as of January 1, 2026. The change in total property tax from FY 2025/26 to FY 2026/27 is an increase of 3. 5% and FY 2026/27 to FY 2027/28 is projected to increase 3.1%.

The most significant property tax revenue indicator is the change in property assessed full values, and the primary influences on that change are the annual inflation adjustment provided by Proposition 13, ownership changes, new construction, and temporary reductions or restorations of value by the County Assessor which are reported to the City by a consultant.

General Fund Overview

General Fund Forecast
The General Fund forecast is a planning tool that helps staff identify important trends and anticipate the longer-term consequences of budget decisions. The forecast has been instrumental in modeling the effects of such recent budget issues as rising retirement system costs, application of fiscal recovery funds, and potential scenarios for future revenue performance. The ability to model cost and revenue trends beyond the next budget year helps the City identify service levels that can be sustained through all phases of the business cycle.

The forecast is not a plan, but a scenario based on revenue and cost assumptions that are updated regularly as new information becomes available. Of these components, future cost projections, based on known costs, are relatively reliable. Revenue forecasts, on the other hand, are based on assumptions related to future economic conditions. Economic forecasts reported in the media frequently swing from optimistic to pessimistic and demonstrate the perils of committing to a specific prediction of the future. For this reason, the forecast is updated regularly and is the subject of periodic City Council discussion.

Five-Year Financial Forecast Through FY 2030/31

Amended
Budget Projected
with
Measure G
without
Measure G
FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 FY 2030/31 Revenues:

Sales Tax $91,015,000 $93,845,567 $96,764,164 $99,773,529 $102,876,486 $106,075,945 $65,887,946 Property Taxes 41,531,000 42,880,758 44,231,501 45,624,794 47,066,537 48,553,840 48,553,840 Utility Users Tax 14,003,000 14,493,105 15,000,364 15,525,376 16,068,765 16,631,171 16,631,171 Franchise Fees 10,181,000 10,384,620 10,592,312 10,804,159 11,020,242 11,240,647 11,240,647 Licenses & Permits 7,552,500 7,665,788 7,780,774 7,897,486 8,015,948 8,136,187 8,136,187 Charges for Services 6,342,260 6,532,528 6,728,504 6,930,359 7,138,270 7,352,418 7,352,418 Transient Occupancy Tax 3,119,000 3,181,380 3,245,008 3,309,908 3,376,106 3,443,628 3,443,628 Other Revenue 10,808,200 10,826,790 10,845,752 10,865,093 10,884,821 10,904,943 10,904,943 Total Revenues: $184,551,960 $189,810,534 $195,188,378 $200,730,703 $206,447,174 $212,338,778 $172,150,780 Potential Revenues:

Amazon Revenue $0 $4,000,000 $6,000,000 $8,000,000 $8,000,000 $8,000,000 $4,976,000 Total Potential Revenues: $0 $4,000,000 $6,000,000 $8,000,000 $8,000,000 $8,000,000 $4,976,000 Total Revenues: $184,551,960 $193,810,534 $201,188,378 $208,730,703 $214,447,174 $220,338,778 $177,126,780 Expenditures:

Salaries $65,955,085 $70,084,398 $73,411,731 $76,602,124 $79,647,026 $82,810,795 $82,810,795 Benefits 60,400,488 63,921,727 66,326,160 69,869,959 71,736,754 73,688,741 73,688,741 Services and Supplies 30,743,334 31,022,449 31,949,192 32,903,564 33,886,386 34,898,502 34,898,502 Other Operating 4,281,603 5,281,603 5,281,603 5,281,603 5,281,603 5,281,603 5,281,603 Internal Service Funds 2,668,559 2,701,931 2,735,969 2,770,689 2,806,102 2,842,224 2,842,224 Debt Service 10,562,900 8,735,828 8,104,826 7,757,036 7,835,972 7,885,105 7,885,105 Transfers Out 11,855,500 14,445,775 15,168,064 15,926,467 16,722,790 17,558,930 17,558,930 Total Expenditures: $186,467,470 $196,193,711 $202,977,546 $211,111,443 $217,916,634 $224,965,902 $224,965,902 [Rev - Exp] Over /
(Under):
($1,915,510) ($2,383,176) ($1,789,168) ($2,380,740) ($3,469,461) ($4,627,123) ($47,839,122) General Fund Overview

Fiscal Outlook
The following is a discussion of the national and local economic outlooks used to develop the Biennial Budget revenue estimates. Various economic forecasts and models were reviewed in the development of the revenue estimates. The City also uses an economic forecasting consultant and additional consultants that focus on particular revenue categories, such as sales tax and property tax, to assist in the development of the revenue estimates and to provide information on the future outlook for all revenues.

National Outlook
The labor market has decelerated, with both hiring and separations remaining at low levels. Both labor demand and supply are declining simultaneously, creating a fragile balance. Higher artificial intelligence spending is expected to increase economic activity into 2027 and beyond. The unemployment rate may decline into 2027 before beginning a very gradual increase.

The City’s revenue forecast assumes the economy will continue to grow at a moderate pace, supporting modest revenue growth for sales tax and business tax, but continued high mortgage rates and interest rates could suppress property sales and development activity at least through the end of 2026.

According to r ecent analysis from S&P Global Ratings , the escalation of conflict in the Middle East may function as a negative global supply shock, primarily through impacts to global energy markets and energy prices. While the United States’ position as a net exporter of petroleum products may partially mitigate impacts to domestic economic output and real GDP growth, it does not eliminate the potential inflationary pressures associated with higher energy and transportation costs. Elevated energy prices could further impact consumer spending, business operating costs, and overall economic activity.

Uncertainty remains in the duration, scope, and potential escalation of ongoing geopolitical conflicts and their corresponding impacts on global markets, trade, and supply chains. As a result, the near-term economic outlook reflects heightened risk, increased market volatility, and reduced predictability compared to earlier forecasts. These conditions may continue to place downward pressure on economic growth while increasing uncertainty surrounding inflation, interest rates, consumer confidence, and future General Operating Fund revenues.

State Outlook
On January 9, 2026, Governor Newsom released the Administration’s proposed State budget for consideration by the California Legislature. The proposal projects a General Fund shortfall of approximately $21.0 billion for Fiscal Year 2026-27, reflecting revenues that are not keeping pace with planned expenditures. Since release of the Governor’s proposed budget, continued economic uncertainty, market volatility, evolving federal policies, and concerns regarding slower economic growth have further increased unc ertainty surrounding the State’s revenue outlook heading into the May Revision process.

The projected deficit is driven by both moderating revenue growth and continued increases in State spending commitments. Revenue projections remain highly sensitive to personal income tax collections, capital gains activity, stock market performance, and the continued strength of the technology sector and artificial intelligence- related investment activity. At the same time, expenditures are projected to continue increasing due to ongoing programmatic commitments, labor costs, healthcare costs, education funding obligations, and other statewide priorities, contributing to ongoing structural budget challenges for the State.

General Fund Overview

Staff will continue to closely monitor revisions to the State budget, economic conditions, proposed statewide initiatives, litigation affecting local government revenues, and other developments that could impact City revenues or expenditures. Financial projections and assumptions will continue to be evaluated and updated as additional information becomes available.

City of Salinas Outlook
The December 2025
employment level of
191,963 in the Salinas
Metropolitan Statistical
Area (Salinas MSA)
grew slightly by 100
jobs. This net increase
includes professional
and business services
eliminating 100 jobs
and construction
eliminating 5,300 jobs
and information
eliminating 1,100 jobs.

Conversely, education
and health s ervices
added 4,900 jobs and
leisure and hospitality
added 1,500 jobs. Due to seasonal trends, employment levels declined during the first few months of 2026 and started to rise again in April 2026 (preliminary employment numbers are provided).

The local unemployment rate for December 2025
was 9. 3%, which is higher than the November
2024 rate of 6. 9% and the prior year
unemployment rate of 8.5%. The December 2025
Salinas Metropolitan Statistical Area
unemployment rate continues to be significantly
higher than the unadjusted unemployment rate
for the State (5.5%) and the national rate (4.4%).

Given that Salinas is an agricultural community,
the unemployment rates at the close of the
calendar years are typically at higher levels.

Unemployment rates ranging from 4.9% to 7.8%
are experienced during the height of the season,
which is generally between April and September.

Per the City’s property tax
consultant, the median sale price
of Salinas detached single-family
homes from January through
September 2025 was $727,500
which was 3.9% more than 2024
price of $700,000. In 2022, the
growth in price was 6.4%. In
2023, the pric e of homes
increased an additional 1.5%,
Unemployment Rate (Unadjusted)
Dec.
2024
Nov.
2025
Dec.
2025**
Salinas Metropolitan
Statistical Area*

8.5% 6.7% 9.3%
State of California 5.4% 5.5% 5.5%
United States 4.1% 4.6% 4.4%
* Bureau of Labor Statistics Data

Due to the United States federal government shutdown that occurred from October 1, 2025 to November 12, 2025, the October 2025 employment data is unavailable.
190,000
200,000
210,000
220,000
230,000
240,000
Dec-22
Mar-23
Jun-23
Sep-23
Dec-23
Mar-24
Jun-24
Sep-24
Dec-24
Mar-25
Jun-25
Sep-25
Nov-25
Dec-25
Jan-26
Feb-26
Mar-26
Apr-26
Salinas MSA Monthly Employment Level

665,000 675,000
700,000
727,500
2022 2023 2024 2025
Salinas Real Estate Activity
Median Home Price
(Single Family)
General Fund Overview

followed by 3.7% in 2024 and 3.9% in 2025 (through September).

Economic conditions will continue to be closely monitored and are factored into the 2027 /2031 General Fund Five-Year Forecast. The Proposed Biennial Operating Budget, Capital Budget, and Five-Year Capital Improvement Program were reviewed at the Budget Study Session on May 26, 2026 and will be presented for adoption on June 16, 2026.

Measure E

Over a period of three fiscal years beginning in April 2003, the Salinas City Council reduced City programs and services funded by the General Fund budget a total of $15.3 million dollars or 24%.

The reductions were required to maintain the City’s financial solvency. The financial crisis was the result of a combination of factors including a weak economy evidenced by sales tax decreasing for two years, State raids on local revenue, increasing charges assessed by the County of Monterey, increasing retirement costs and increasing employee health insurance costs.

The required reductions included the elimination of 123.50 authorized positions. The layoff of employees broadly impacted services throughout the City. Staff reported to City Council that absent a new, guaranteed source of General Fund revenue, the City would not be able to restore the services that had been cut for at least 8-10 years.

At the City Council’s May 3, 2005 meeting, members of the public expressed their view that the City must be able to provide adequate police, fire and street and park maintenance services, and that the libraries and recreation centers should remain open. The public requested that Council consider placing a tax measure on the ballot so that revenue could be provided to restore vital services.

On May 17, 2005, the City Council received a report regarding its options for placing a tax measure before the City’s voters to generate sufficient revenue to maintain minimal levels of service for the public welfare. Members of the public reiterated their support for such a measure, indicating that the community would suffer if services were further curtailed.

On June 7 and June 14, 2005, the Council reviewed and approved the FY 2005/ 06 budget and confirmed the on-going reductions in services previously approved. On July 12, 2005, the Council adopted a resolution calling for an election to take place on November 8, 2005 to ask City voters to approve a half-cent transactions and use tax. The proposed tax measure also included a ten (10) year sunset provision and mandated the appointment of an independent committee with authority to both recommend the use of the t ax revenue and provide oversight as to the use of funds.

On November 8, 2005, the voters of Salinas approved (61.74%) the ordinance establishing a Temporary Transactions and Use Tax at the rate of one-half of one percent (0.50%) to be in effect for a period of ten (10) years. Initial collection of the tax began April 1, 2006 with the first receipt of revenues from the tax to occur in July 2006. The temporary tax was therefore scheduled to sunset April 1, 2016. During November 2012, Salinas’ residents approved the renewal of the transaction and use tax with no ex piration date by removing the language addressing a tax collection sunset in April 2016.

The tax approved by the voters is a general tax. As such, the City may use the revenue from the tax for any general governmental purpose, including without limitation police, fire safety, paramedics, libraries, crossing guards, graffiti removal, anti-gang programs, and street and park maintenance.

In order to assure full compliance with the intent of the ordinance, the tax proceeds from this ordinance are separately received and accounted for in the City’s financial reporting system (Fund 1100). Staff reports at least quarterly to the Oversight Committee the use of tax proceeds. The Oversight Committee reports annually to the City Council regarding the use of tax proceeds.

The Oversight Committee is a fundamental provision in the voter -approved ordinance. The ordinance states the following:

The Mayor and City Council shall each annually appoint one member of the public to serve as an Measure E

oversight committee for the revenue that the City receives from the tax. The committee shall prepare an annual report on the revenue received and recommend the use thereof. The City Manager shall provide staff for the committee, and the Finance Director shall provide all relevant data regarding revenue from the tax and expenditure thereof.

Transactions and Use Tax collections began a severe decline starting in Fiscal Year 2008/09 that continued over a two-year period. Signs of recovery started to show in FY 2010/11 and continued through FY 2018/19. As a result of the COVID-19 pandemic, a brief decline was experienced in FY 2019/20, with signs of significant improvement for FY 2020/21 through FY 2024/25.

Projections indicate revenues could remain relatively flat in the coming years.

*Amounts listed above only include Transactions and Use Tax revenue (does not include investment earnings).

Measure E tax collections are projected to increase $480,000 or 2.8% in FY 2026/27 and another $448,000 or 2.5% in FY 2027/28. Staff revenue projections are conservative and based on the current economic recovery signs. The City’s outside consultant (Hinderliter, de Llamas & Associates) agrees with staff revenue estimates for the City’s Transaction and Use Tax.

$17.2 $18.0 $17.2 $17.7 $18.2
$0
$2
$4
$6
$8
$10
$12
$14
$16
$18
$20
FY 2023/24 Actual FY 2024/25 Actual FY 2025/26 Budget FY 2026/27 Budget FY 2027/28 Budget Millions
Measure E

The Measure E proposed biennial budget by department/program is as follows:

The number of positions funded by Measure E for the biennial budget is summarized as follows:

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Measure G

With the passage of Measure G in November 2014, the City is in a position to restore services and make strategic investments into public facilities and infrastructure. Each of the department’s plans are focused on delivering services and projects that reflect the main interests of the community, as determined by extensive community outreach, surveys and engagement.

The public have consistently expressed a desire for more services to achieve a better, safer Salinas. Crime prevention, public safety, economic development, and street and sidewalk repair all contribute to safe, clean neighborhoods. These and other criti cal public services have all suffered from inadequate funding. Increased funding for public safety has been identified through the community outreach process as the highest priority, but not the only priority. While residents have consistently stressed the importance of public safety, they have also recognized that safe communities require investments in violence prevention and community-building programs such as after -school programs, recreational activities, life- long learning opportunities and special events/cultural arts programming.

On March 25, 2014, the City Council reviewed the results of the community outreach, received further public comment, and directed staff to prepare a resolution calling for an election to ask voters of the City of Salinas to increase the general transactions and use tax by one cent, with a fifteen-year sunset, and with citizens’ oversight.

On June 24, 2014, the City Council held a noticed public hearing to consider calling a municipal election to seek voter approval of a proposed general transactions and use tax (or “sales tax”). At the conclusion of that hearing, the City Council decided to call an election to ask voters of the City to approve a local transactions and use tax for 15 years, the revenue from which would be used to support general municipal services.

On November 4, 2014, the voters of Salinas approved Measure G, an ordinance imposing a one- cent general transactions and use tax. Measure G has a fifteen -year term and requires the City Council to establish an Oversight Committee.

Measure G was premised upon and was presented to the voters as an opportunity to restore services to the community; to provide for a “safer, better Salinas.” Consistent with that purpose, the following question was presented to the voters:

“To improve our quality of life, maintain and enhance city services and facilities, including:
crime and gang prevention; neighborhood policing and school safety; safety inspections; police, fire and paramedic response; fixing potholes, streets, and sidewalks; recreation and programs for youth and seniors; and other city services, shall the City of Salinas enact a one cent sales tax, that can’t be taken by the State, with citizens’ oversight, annual independent audits, with all funds dedicated to Salinas?”

As set forth in Section 32-94 of the Measure G ordinance, the “Measure G Oversight Committee” has the following attributes and responsibilities:

1. The Committee consists of no fewer than seven members of the public (one member selected by each Council member with the initial Committee appointed by the Council by March 31, 2015);

2. The Committee members shall be either city residents or representatives of businesses located in Salinas;

3. The Committee receives and by May 30 of each year is responsible for reviewing the City auditor’s report and based on their review of the auditor’s report is responsible for issuing Measure G

a public report to the City Council on the receipt of revenue and expenditures of Measure G funds and such other matters the City Council may assign.

As approved by the City Council on March 31, 2015 and adopted by resolution on April 14, 2015, the Committee shall meet three times per year:

1. As set forth in Section 32-94 of the Ordinance, before May 30 of each year to “review the auditors’ report, for each year in which the auditors prepare such a report, [for the purpose of issuing] a report to the City Council regarding the use of revenue [from Measure G] and such other matters as the City Council may assign.”

2. Following the City Council’s adoption of the annual budgets (Operating, Capital, Measure E, and Measure G) for the purpose of understanding how the City Council directed the expenditure of Measure G revenues.

3. Prior to the City Council’s adoption of the annual budgets so that City staff can present information to the Committee on Measure G revenues and the Measure G expenditures proposed in the annual Measure G Budget.

Effective May 6, 2025, City Council established four quarterly meetings (July, October, January, and April).

*Amounts listed above only include Transactions and Use Tax revenue (does not include investment earnings).

The City received $5.4 million for the last quarter of FY 2014/15 and $22.6 million for FY 2015/16, the first full year of collections. Modest increases occurred over the next five years with a minor decline in FY 19-20 due to the COVID-19 pandemic. Significant improvements occurred for FY 2020/21 through FY 2024/25. Projections indicate revenues could remain relatively flat in the coming years.

$34.5 $36.0 $34.5 $35.4 $36.3
$0
$5
$10
$15
$20
$25
$30
$35
$40
FY 2023/24 Actual FY 2024/25 Actual FY 2025/26 Budget FY 2026/27 Budget FY 2027/28 Budget Millions
Measure G

The Measure G proposed biennial budget by department/program is as follows:

The number of positions funded by Measure G for the biennial budget is summarized as follows:

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Administration Department
Programs and Services

FUNCTION DESCRIPTION

CITY MANAGER

City Administration

Provides leadership, direction, and oversight to City departments to accomplish City Council goals and objectives. Coordinates goal setting and performance management in support of citywide strategic initiatives and implementation.

CITY CLERK

City Legislative Process

Maximizes public access to the City’s legislative processes by administering the democratic processes such as elections, access to City records, and all legislative actions ensuring transparency to the public. Serves as a compliance officer and administrator for federal, State, and local statutes including the Political Reform Act, the Brown Act, and the Public Records Act.

COMMUNICATIONS
Outreach &
Transparency
Assists the City with implementation of the City’s communications strategy to inform and engage Salinas residents in an inclusive manner; provides strategic support to the City Manager and department directors to ensure residents, businesses, employees, visitors, and media are informed about City programs, services, and priorities.

COMMUNITY SAFETY (CASP)

Safety & Peace
Initiatives
Community Alliance for Safety and Peace (CASP) is a cross -sector collaboration to reduce youth violence and to change the culture of violence that harms the families, neighborhoods, and communities. CASP’s strategy is in partnership with the community as part of the ”For Our Future/Para Nuestro Futuro” campaign.

ECONOMIC DEVELOPMENT
Promote Economic
Growth
Provides resources and information to the business community to ensure existing businesses thrive and to attract new businesses; advocates for business-friendly policies that enhance and encourage revitalization and promote revenue sources to support City services.

AIRPORT
National Transportation
Serves as an element of the national transportation system, overseeing the day-to-day operation of the facility and the long- term capital development.

Ensures the continued economic viability of the Airport Enterprise Fund.

Administration Department

Department Budget Summary

Expected FY 2026/27 Service Delivery

• Implement the City of Salinas Employee Recognition Program as a City-wide initiative to support employee retention and morale. (Strategic Goal: City Services)

• Conduct the 2026 General Municipal Election consisting of four City Council seats and Ballot Measure for the potential extension of the existing Measure G Sales Tax and Rent Stabilization Referendum Ordinance. (Strategic Goal: City Services)

• Implement ZenCity, communication platform to support information sharing, gathering, analyze, measure and assess engagement and communication response and interventions. (Strategic Goal: City Services)

• Implement the City of Salinas Strategic Plan by further identifying actionable items, programs, policies and initiatives across all City departments to establish a clear vision for a thriving, inclusive and resilient community. (Strategic Goal: City Services)

• Create a Business Retention & Expansion Program to connect business with resources to grow and expand by end of 2026 using direct outreach and an annual small business survey to connect Salinas businesses. (Strategic Goal: Economic Development)

Expected FY 2027/28 Service Delivery

• Continue to explore technology to improve access to information (including a multilingual chatbot improving access to website content and other services ). (Strategic Goal: City Services)

• Create an Economic Development Website & Dashboard to feature real estate tracking of available properties, vacancies, and development opportunities for completion in 2027. (Strategic Goal: Economic Development)

• Expand the electronic records management solution City-wide increasing efficiency and public access to city records. (Strategic Goal: City Services)

FY 2025/26 Top Accomplishments

• Established the Economic Development division under the City Manager’s office with a focus on increasing the City’s revenue source. (Strategic Goal: Economic Development, City Services)

• Developed and implemented a communication and engagement strategy increasing community outreach and engagement around City services, projects, fiscal management, and strategic plan objectives progress. (Strategic Goal: City Services)

Administration Department

• Implemented a City of Salinas Legislative Platform as a foundation for engagement in shaping state legislation and funding that directly impact Salinas’ residents. (Strategic Goal: City Services)

• Developed and implement the City of Salinas Organizational Values – ACT – In – Service Excellence. (Goal: City Services)

• Developed and implemented a Leadership and Supervisory Training program designed to enhance management and leadership skills, and developing effective leaders. (Strategic Goal: City Services)

Operating Funds Managed

• General Fund (1000)

• Measure G (1200)

• Municipal Airport (6100)

• PEG Cable Franchise (2506)

Administration Department

2024/25 2025/26 2025/26 2026/27 2027/28
Function Actuals Adopted Projected Proposed Proposed
Airport - 2,401,490 2,816,490 2,738,540 2,658,160 City Clerk 786,532 985,400 1,133,979 1,145,610 1,179,170 City Manager`s Office 1,805,599 1,061,740 1,125,764 1,131,700 1,181,680 Communications - 495,610 494,905 761,580 543,180 Community Safety - 20,750 10,750 34,250 35,750 Economic Development - 561,290 799,590 1,035,225 1,296,325 Total Expenditures 2,592,131 5,526,280 6,381,478 6,846,905 6,894,265 2024/25 2025/26 2025/26 2026/27 2027/28
Expenditure Summary Actuals Adopted Projected Proposed Proposed Salaries & Benefits 1,994,737 3,273,080 3,316,280 3,805,030 3,988,580 Overt ime 837 14,000 14,000 18,000 21,000 Supplies & Services 563,662 2,021,080 2,878,409 2,783,975 2,704,085 Capital Outlay 32,895 134,920 89,589 155,000 94,000 Transfers Out - 83,200 83,200 84,900 86,600 Total Expenditures 2,592,131 5,526,280 6,381,478 6,846,905 6,894,265 2024/25 2025/26 2025/26 2026/27 2027/28
Funding Source Actuals Adopted Projected Proposed Proposed General Fund (1000) 2,154,937 2,882,580 3,222,778 3,854,365 3,985,995 Measure G (1200) 292,194 97,210 197,210 4,000 110 Municipal Airport (6100) - 2,401,490 2,816,490 2,738,540 2,658,160 PEG Cable Franchise (2506) 145,000 145,000 145,000 250,000 250,000 Total Expenditures 2,592,131 5,526,280 6,381,478 6,846,905 6,894,265 2024/25 2025/26 2025/26 2026/27 2027/28
Revenue Summary Actuals Adopted Projected Proposed Proposed Charges for Services 11,005 150,400 150,400 179,200 182,200 Franchise Fees 99,814 125,000 125,000 100,000 100,000 Investment Earnings - 42,500 42,500 84,200 82,800 Other Revenue* 11,052 2,138,000 2,158,000 2,163,700 2,217,300 Total Revenues 121,870 2,455,900 2,475,900 2,527,100 2,582,300 * Schedule A - Other Revenue

Administration Department

Schedule A – Other Revenue

2024/25 2025/26 2025/ 26 2026/27 2027/28
Other Revenue Actuals Adopted Projected Proposed Proposed Aircraft Parking - 1,200 1,200 1,200 1,200 Airport Cardlock Deposits - 5,600 5,600 5,000 5,200 Building Rental - 480,600 480,600 490,000 502,300 Fuel Fees - 87,300 87,300 98,000 100,500 Grants & Contributions - - 20,000 - - Ground Leases - 325,800 325,800 330,000 338,300 Hangar Rent - 862,900 862,900 865,000 886,700 Hangar Rent Non - Aeronautical - 35,400 35,400 33,000 33,000 Hangar Rent Non - Airworthy - 62,100 62,100 64,000 65,600 Miscellaneous Receipts - 102,100 102,100 100,000 102,500 Mobilehome Registration Fees 11,052 - - - - Refuse Fees - 10,800 10,800 11,500 11,800 Use Permits - 164,200 164,200 166,000 170,200 Total Other Revenue 11,052 2,138,000 2,158,000 2,163,700 2,217,300

Administration Department

Performance Measures

City Clerk

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Percentage of Measure G and
Measure E meeting
agendas/packets posted within 4
days

100% 100% 100% 100% 100%
Percentage of City-wide Public
Records Act requests received and
fulfilled within 10 days of request

70% 80% 85% 95%
Percentage of Council
resolutions/ordinances processed
within 3 days of approval
95% 100% 100% 100% 100%

Airport

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Work order requests received that
are completed within 48 hours

93% 95% 93% 100% 100%
Percentage of hangar preventative
maintenance inspections
completed

100% 100% 100% 100% 100%
Percentage of hangar rental and
lease accounts paid in full within
30 days
86% 100% 86% 100% 100%

Administration Department

Department Position Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Administrative Secretary 1.00 1.00 - 1.00 - Airport Director 0.00 1.00 1.00 1.00 - Airport Maint Worker 2.00 2.00 - 2.00 - Airport Manager 1.00 0.00 (1.00) 0.00 -
Airport Operations Supervisor 1.00 1.00 - 1.00 - Assistant City Clerk 1.00 1.00 - 1.00 - Assistant City Manager 1.00 1.00 - 1.00 - Assistant to the City Manager 1.00 1.00 - 1.00 - Business Navigator 0.00 1.00 1.00 1.00 - City Clerk 1.00 0.00 (1.00) 0.00 -
City Manager 1.00 1.00 - 1.00 - Communications Specialist 1.00 1.00 - 1.00 - Community Relations Manager 1.00 1.00 - 1.00 - Confidential Office Technician 1.00 1.00 - 1.00 - Deputy City Manager/City Clerk 0.00 1.00 1.00 1.00 - Deputy Director of Economic Dev 0.00 1.00 1.00 1.00 - Economic Development Analyst 0.00 1.00 1.00 1.00 - Executive Assistant 1.00 1.00 - 1.00 - Office Technician 1.00 1.00 - 1.00 - Sr Airport Technician 1.00 0.00 (1.00) 0.00 - Sr Airport Maintenance Worker 0.00 1.00 1.00 1.00 - Sr Economic Development Mgr 1.00 0.00 (1.00) 0.00 -

Total Positions 17.00 19.00 2.00 19.00 0.00

Administration Department

Organizational Chart

City Attorney Department
Programs and Services

FUNCTION DESCRIPTION
CITY ATTORNEY’S OFFICE

Legal Representation
Serves as the legal advisor of all City officers and p rovides legal representation to advocate, defend, and prosecute matters on behalf of the City. This involves a variety of activities, including defense of lawsuits; general liability claims management; prosecution of municipal code violations; and litigation; alternative dispute resolution and contract dispute assistance; and initiation of litigation which can result in significant revenue collections.

Legal Transactions
Provides oral and written legal counsel and advice to the Mayor, City Council, Council Appointees, City departments, City boards, commissions, and committees, and is responsible for review and preparation of ordinances, resolutions, contracts, permits, and other legal documents to implement official City actions. Approves the form of all bonds, contracts, and other instruments in writing in which the City is involved and either drafts or approves the draft of all proposed ordinances for the City, except those proposed by initiative.

Risk Management
Ensures insurance coverage for City assets, establishes Citywide risk management policies, and procedures. Manages property and casualty claims from inception to conclusion and performs the subrogation function to recapture losses resulting from third- part
y wrongdoing or negligence
resulting in loss of or damage to City-owned property.

City Attorney Department

Department Budget Summary

Expected FY 2026/27 Service Delivery

• Advise and support the Community Development Department on their efforts to process project approvals for development of the North of Boronda Future Growth Area, as well as other development projects. (Strategic Goals: Economic Development, City Services & Housing)

• Advise and support the Community Development Department’s implementation of the Rent Stabilization Program. (Strategic Goals: City Services & Housing)

• Coordinate with the Human Resources Department on the review and update of personnel policies and procedures, including advice on labor relations, labor -related litigation, and engagement with the City’s bargaining groups. (Strategic Goal: City Services)

• Support the City Manager and Human Resources Director during continued negotiations with the City’s bargaining groups. (Strategic Goal: City Services)

• Manage civil litigation, with support from outside counsel. Work to resolve remaining litigation related to Project Homekey. (Strategic Goal: Economic Development & Housing)

• Support Code Enforcement on enforcement actions, including Receivership cases and administrative fines and orders. (Strategic Goal: Public Safety)

• Prosecute misdemeanor violations of the Municipal Code. (Strategic Goal: Public Safety)

• Continue coordination with the City Manager, City Clerk, and City Council on a review, update, and implementation of the City Council’s norms and rules of procedure and decorum. (Strategic Goal: City Services)

• Advise and support the Community Development Department on the update to the Salinas General Plan and the update to the Salinas Zoning Code. (Strategic Goal: Economic Development, Infrastructure, & Housing)

• Support review and processing of housing and retail/commercial projects proposed for City Parking Lots 8 and 12. (Strategic Goal: Economic Development & Housing)

• Continue review of internal City policies and procedures and Municipal Code and update as needed to conform to current laws and regulations. (Strategic Goal: City Services)

• Support and advise on a potential renewal of the Measure G tax measure for the November 2026 ballot. (Strategic Goal: City Services)

• Support and advise the City Council and City Clerk on the referendum measure (related to Rent Stabilization Program ordinances) on the November 2026 ballot. (Strategic Goal:

City Services)

City Attorney Department

• Support and advise the City Manager and Finance Director on updates of the City’s fee programs. (Strategic Goal: City Services)

• Support amendments to the Salinas Ag Industrial Center Specific Plan to support additional development within the project area. (Strategic Goal: Economic Development)

Expected FY 2027/28 Service Delivery

• Advise and support the Community Development Department’s implementation of the Rent Stabilization Program. (Strategic Goals: City Services & Housing)

• Manage civil litigation, with support from outside counsel. (Strategic Goal: Economic Development & Housing)

• Support Code Enforcement on enforcement actions, including Receivership cases and administrative fines and orders. (Strategic Goal: Public Safety)

• Prosecute misdemeanor violations of the Municipal Code. (Strategic Goal: Public Safety)

• Support review and processing of housing and retail/commercial projects proposed for City Parking Lots 8 and 12. (Strategic Goal: Economic Development & Housing)

• Continue review of internal City policies and procedures and Municipal Code and update as needed to conform to current laws and regulations. (Strategic Goal: City Services)

• Support the City Manager and Human Resources Director during continued negotiations with the City’s bargaining groups. (Strategic Goal: City Services)

• Coordinate with the Human Resources Department on labor relations, labor -related litigation, and engagement with the City’s bargaining groups. (Strategic Goal: City Services)

FY 2025/26 Top Accomplishments

• Land Disposition and Development Agreement for City Parking Lots 8 and 12 prepared and approved by City Council to allow for the development of additional housing units , a hotel, and retail/commercial uses in the downtown area. (Strategic Goal: Economic Development & Housing)
City Attorney Department

• Defended litigation brought against the Amazon fulfillment center project being developed in the Salinas Ag Industrial Center. (Strategic Goal: Economic Development)

• Resolved two components of the litigation related to the three Project Homekey properties in Salinas. (Strategic Goal: Housing)

Operating Funds Managed

• General Fund (1000)

• General Liability Self-Insurance (7104)
• Worker’s Compensation Self-Insurance (7103)

City Attorney Department

2024/25 2025/26 2025/26 2026/27 2027/28
Function Actuals Adopted Projected Proposed Proposed
City Attorney's Office 964,571 1,043,360 1,043,360 1,146,490 1,182,410 Liability Insurance 221,241 466,740 466,740 548,580 571,040 Workers' Compensation Insurance 207,159 217,290 217,290 238,260 248,690 Total Expenditures 1,392,971 1,727,390 1,727,390 1,933,330 2,002,140 2024/25 2025/26 2025/26 2026/27 2027/28
Expenditure Summary Actuals Adopted Projected Proposed Proposed Salaries & Benefits 1,261,448 1,529,590 1,529,590 1,725,180 1,793,990 Supplies & Services 120,633 157,800 157,800 168,150 168,150 Capital Outlay 10,890 40,000 40,000 40,000 40,000 Total Expenditures 1,392,971 1,727,390 1,727,390 1,933,330 2,002,140 2024/25 2025/26 2025/26 2026/27 2027/28
Funding Source Actuals Adopted Projected Proposed Proposed General Fund (1000) 964,571 1,043,360 1,043,360 1,146,490 1,182,410 General Liability Self-Ins (7104) 221,241 466,740 466,740 548,580 571,040 Worker's Comp Self-Ins (7103) 207,159 217,290 217,290 238,260 248,690 Total Expenditures 1,392,971 1,727,390 1,727,390 1,933,330 2,002,140 2024/25 2025/26 2025/26 2026/27 2027/28
Revenue Summary Actuals Adopted Projected Proposed Proposed Charges for Services 2,434 - - - - Total Revenues 2,434 - - - -

City Attorney Department

Performance Measures

City Attorney

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
# Requests for legal services 203 200 160 200 200
# Criminal cases reviewed or
prosecuted 22 80 63 65 65
# Pitchess motions responded to
and defended 0 0 0 5 5
# Civil cases filed and defended 10 10 8 10 10
# Code enforcement cases and
nuisance abatements 8 5 4 10 10
# Public Records Act requests
responded to 83 500 707 250 250
# Economic development
agreement and other contracts 116 200 166 200 225
Employment matters--
Representation and Advice 2 50 50 50 50
Legal support of election and/or
revenue measure initiative 5 0 0 1 0

City Attorney Department

Department Position Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Assistant City Attorney 2.00 2.00 - 2.00 - Chief Assistant City Attorney 1.00 1.00 - 1.00 - City Attorney 1.00 1.00 - 1.00 - Confidential Office Technician 1.00 1.00 - 1.00 - Sr Risk Management Technician 1.00 1.00 - 1.00 -

Total Positions 6.00 6.00 0.00 6.00 0.00

City Attorney Department

Organizational Chart

City Council Department
Programs and Services

FUNCTION DESCRIPTION

CITY COUNCIL
Policy Setting
Serves as the policy -making and legislative body of the City of Salinas, representing the City’s interests in regional and intergovernmental processes and conducting outreach to City residents, neighborhoods, and community groups.

City Council Department

Department Budget Summary

2024/25 2025/26 2025/26 2026/27 2027/28
Function Actuals Adopted Projected Proposed Proposed
City Council 611,661 608,490 608,490 669,380 692,670 Total Expenditures 611,661 608,490 608,490 669,380 692,670 2024-25 2025-26 2025-26 2026-27 2027-28
Expenditure Summary Actuals Adopted Projected Proposed Proposed Salaries & Benefits 558,539 529,790 529,790 590,680 613,970 Supplies & Services 53,123 78,700 78,700 78,700 78,700 Total Expenditures 611,661 608,490 608,490 669,380 692,670 2024-25 2025-26 2025-26 2026-27 2027-28
Funding Source Actuals Adopted Projected Proposed Proposed General Fund (1000) 611,661 608,490 608,490 669,380 692,670 Total Expenditures 611,661 608,490 608,490 669,380 692,670

City Council Department

Department Position Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
City Council 6.00 6.00 - 6.00 - City Mayor 1.00 1.00 - 1.00 -

Total Positions 7.00 7.00 0.00 7.00 0.00

City Council Department

Organizational Chart

Community Development
Department

Programs and Services

FUNCTION DESCRIPTION

ADMINISTRATION

Strategic Support
Provide administrative oversight to the department by supervising, monitoring, and controlling the Department’s operating budget and activities; review and update department organizational support; integrate initiatives, goals, and objectives established by the City Council.

ADVANCED PLANNING AND PROJECT IMPLEMENTATION

Long Range Planning &
Sustainability

Prepare, update, implement, and maintain the General Plan and other long- range planning documents including community plans.

CODE ENFORCEMENT
Community Code
Compliance
Ensure compliance with local laws and regulations related to property maintenance, zoning, building codes, and public safety. Investigate complaints, issue citations for violations, and work to bring properties into compliance.

CURRENT PLANNING
Planning Development
Services
Process and review development applications to ensure compliance with the City’s General Plan and Zoning Code and any other applicable plans, regulations, and standards. Coordinate environmental evaluations (CEQA) for all development projects.

HOUSING AND COMMUNITY DEVELOPMENT
Housing and Community
Development
Facilitate the production of housing to meet Regional Housing Needs Assessment numbers. Implement policies and incentives to preserve existing affordable housing, fund the development of new affordable housing, and administer fair housing/housing initiatives programs. Manage grants for community development, affordable housing, and homeless services programs projects and initiatives.

Homeless Services
Provide services and assistance to promote the health and safety of unhoused residents. Support unhoused residents through housing navigation, street outreach, emergency shelter,
rapid rehousing, and
stabilization support.

PERMIT SERVICES
Permitting
Review applications and issue permits to construct, alter, or create new structures within the City limits. Conduct inspections to verify completed work adheres to plans and safety standards.

Community Development Department

Department Budget Summary

Expected FY 2026/27 Service Delivery

• Engage an outside consultant to support vendor selection process for a new permit record- keeping system to streamline permitting and entitlement processes and improve tracking of workflow timelines and reporting outcomes. (Strategic Goal: Economic Development, Housing and City Services)
• Simplify the department’s website content by adding infographics , updated forms, and short videos about permitting and entitlement processes to promote easy and equitable access to services. (Strategic Goal: City Services)
• Accelerate project readiness and strengthen partnerships with developers to meet Regional Housing Needs Assessment (RHNA) targets. (Strategic Goal: Housing) • Launch Pilot First-Time Homebuyer Program to promote homeownership through provision of downpayment assistance. (Strategic Goal: Housing) • Focus on housing navigation, street outreach, emergency shelter coordination, rapid rehousing, and stabilization support. (Strategic Goal: Housing) • Gradually expand Code Enforcement staff to effectively address citywide concerns related to blight, nuisance, parking, health and safety, and unpermitted vending, with increased focus on proactive enforcement. (Strategic Goal: Public Safety) • Update procedures, templates, and workflows to improve processing times for tentative map applications in the Future Growth Area. (Strategic Goal: City Services) • Adopt Vision Salinas 2040 General Plan Update, Climate Action Plan, Ferrasci Business Center Specific Plan and East Area Specific Plan. (Strategic Goal: City Services) • Complete Phase 2 of the City’s Zoning Code Update, creating a draft Zoning Code for public review. (Strategic Goal: Housing)
• Select developers for 34-40 and 45 Soledad Street and begin rehabilitation and renovation of the Republic Cafe at 37-39 Soledad Street. (Strategic Goal: Economic Development)

Expected FY 2027/28 Service Delivery

• Select new permit ting and licensing software to streamline permitting and entitlement processes and improve tracking of workflow timelines and reporting outcomes. (Strategic Goal: Housing)
• Develop Virtual Inspection guidance and expand use to more inspection types to promote equitable access to permitting services. (Strategic Goal: City Services) • Seek funding to sustain core homeless services. Without new reliable sources of funding, the City will face reductions in shelter capacity, street outreach, and housing placements at a time when demand for these services continues to grow. (Strategic Goal: Housing) Community Development Department

• Seek state and federal grant funding to increase the infill development project pipeline, close critical financing gaps, and advance the City’s long- term goals for equitable, sustainable growth. (Strategic Goal: Housing)
• Continue to i ncrease staffing to t ransition code enforcement of unpermitted vending , special events, and other after-hours activities from outside consultants to permanent staff. (Strategic Goal: Public Safety)
• Develop and launch a code enforcement activity dashboard on the department website to foster trust through transparency. (Strategic Goal: City Services) • Continue to process tentative maps and other key development review applications in the Future Growth Area. (Strategic Goal: Housing)
• Streamline the entitlement and permitting of residential developments by implementing efficient workflows and ensuring timely reviews and approvals . (Strategic Goal: City Services)
• Complete the comprehensive Zoning Code Update. (Strategic Goal: Housing) • Work with selected developers to secure financing and prepare construction documents for 34- 40 and 45 Soledad Street, and complete rehabilitation and renovation of the Republic Cafe at 37-39 Soledad Street. (Strategic Goal: Economic Development)

FY 2025/26 Top Accomplishments

• Added five (5) positions to streamline residential permitting and development. All Plan Checkers and Inspectors obtained Residential Certifications to support faster plan review and inspection timelines for ADUs and Residential Housing. (Strategic Goal: Housing) • Upgraded technology to provide automated solar permit issuance with SolarApp+ to streamline permitting processes and promote equitable access to permitting services. (Strategic Goal: City Services)
• Launched a Pilot Rental Assistance Program to prevent eviction and reduce inflow into homelessness by providing short -term financial support and housing stabilization services. (Strategic Goal: Housing)
• Committed over $1 million to stand up a Pilot First-Time Homebuyer program to support access to home ownership by offering downpayment assistance to qualifying low to moderate-income households. (Strategic Goal: Housing)
• Committed over $7 million in state and federal grant funds to four projects proposing 167 very low and low-income units. (Strategic Goal: Housing) • Successfully filled all vacant Code Enforcement Officer positions to expand capacity and provide education, health and safety and blight removal city-wide. (Strategic Goal: Public Safety)
• Supplemented vendor enforcement and outreach during the peak season, off hours, weekends and special events using code enforcement contractors. (Strategic Goal: Public Safety)
Community Development Department

• Collaborated with Civica Law to reinstate the receivership program including identification and advancement of four receivership cases. (Strategic Goal: Public Safety) • Initiated a proactive Code Enforcement program to address blighted conditions equitably across all districts. (Strategic Goal: Public Safety)
• Deemed three tentative maps in the West and Central Areas complete. (Strategic Goal:

Housing)
• Processed 7 land use entitlements at the Northridge Mall , including, but not limited to, backfilling the former Sears building and restaurant pad development. (Strategic Goal:

Economic Development)
• Released Draft General Plan/Vision Salinas 2040, Climate Action Plan, and East Area Specific Plan for public review. (Strategic Goal: Housing) • Completed final design and submitted planning entitlements for mixed- use affordable housing developments at 34-40, 37-39, and 45 Soledad Street. (Strategic Goal: Economic Development)

FY 2026/27 Key Budget Actions

• Moves Business Navigator position from the Advanced Planning and Project Implementation Division of Community Development Department to the Economic Development Division of the Administration Department. (Ongoing costs: $0)

• Adds funds to maintain coordination of the SHARE Center operations. (One -time costs:
$1,895,000)

• Adds 1.0 FTE Administrative Analyst I to increase capacity in Administration in support of City Council Priorities. (Ongoing costs: $144,370)

• Adds 1.0 FTE Administrative Clerk I to increase capacity in Permit Services in support of City Council Priorities. (Ongoing costs: $130,390)

• Adds 1.0 FTE Code Enforcement Officer I to increase capacity in Code Enforcement in support of City Council Priorities. (Ongoing costs: $142,040)

• Adds 1.0 FTE Combination Building Inspector I to increase capacity in Permit Services in support of City Council Priorities. (Ongoing costs: $142,040)

FY 2027/28 Key Budget Actions

• Adds 1.0 FTE Code Enforcement Officer II to increase capacity in Code Enforcement in support of City Council Priorities. (Ongoing costs: $155,170)

• Adds 1.0 FTE Combo Building Inspector I to increase capacity in Permit Services in support of City Council Priorities. (Ongoing costs: $145,860)

Community Development Department

Operating Funds Managed

• General Fund (1000)

• Measure G (1200)

• Affordable Housing (6950)

• CDBG – COVID 19 (2911)

• Community Development (2910)

• Encampment Resolution Fund (ERF) (2954)

• Family Homeless Challenge (2956)

• General Plan (2513)

• HOME American Rescue Plan (ARP) (2931)

• Home Investment Partnership (2930)

• HSA - Affordable Housing (2602)

• Local Housing Trust Fund (2603)

• National Opioid Settlement (2514)

• Permit Services (6900)

• Residential Rent Reg & Rent Stabilization (2530)

• SB2 (2951)

Community Development Department

2024/25 2025/26 2025/ 26 2026/27 2027/28
Function Actuals Adopted Projected Proposed Proposed
Administration 656,178 823,520 823,482 920,285 960,585 Advanced Planning & Project Imp 1,209,516 1,410,042 1,410,042 1,277,592 1,309,602 Code Enforcement 1,436,181 1,820,071 1,895,071 1,862,980 1,951,200 Current Planning 1,553,976 2,111,694 2,111,694 2,130,114 2,216,574 Downtown Streets Team 518,899 663,260 663,260 663,260 663,260 East Area Specific Plan (EASP) 442,966 500,000 500,000 300,000 - Economic Development 365,167 - - - - General Plan 499,941 1,203,870 1,203,870 452,100 85,050 Grants 11,852,655 2,833,310 24,819,339 3,159,144 3,194,980 Homelessness Service Coordinate 320,614 - 899,500 2,295,000 2,389,750 Housing & Community Development 668,676 1,041,731 2,706,274 1,454,751 1,482,171 LHTF Administration 6,238 6,000 181,212 6,770 6,910 Local Housing Trust Fund Program 6,623 - 3,601,290 - - Permit Services 5,535,943 7,109,105 7,638,892 7,231,510 7,055,770 Zoning Code Update - - - 320,000 - Total Expenditures 25,073,573 19,522,603 48,453,926 22,073,506 21,315,852 2024/25 2025/26 2025/26 2026/27 2027/28
Expenditure Summary Actuals Adopted Projected Proposed Proposed Salaries & Benefits 10,151,059 12,390,043 13,033,431 12,968,263 13,700,843 Overt ime 2,198 60,000 60,000 60,000 60,000 Supplies & Services 13,268,527 6,598,855 24,545,155 8,649,063 7,198,829 Capital Outlay 1,485,088 290,005 10,643,240 167,000 127,000 Transfers Out 166,700 183,700 172,102 229,180 229,180 Total Expenditures 25,073,573 19,522,603 48,453,926 22,073,506 21,315,852

Community Development Department

2024/25 2025/26 2025/26 2026/27 2027/28
Funding Source Actuals Adopted Projected Proposed Proposed General Fund (1000) 4,525,277 5,227,607 5,614,569 7,452,392 7,712,242 Measure G (1200) 1,728,711 1,820,071 2,407,571 1,862,980 1,951,200 Affordable Housing Enterprise (6950) 15,193 90,000 90,000 90,000 90,000 CA Emerg Sol & Housing (2942) 209,598 - - - - CDBG - Covid 19 (2911) 214,983 68,060 3,215 2,000 - Community Development (2910) 1,232,487 705,880 5,411,995 822,950 855,990 Dept of Conservation Prog (3188) 28,705 - - - - Emergency Solutions-COC (2941) 385,327 5,960 291,780 - - Emergency Solutions-HUD (2940) 320,413 60,410 205,071 - - Encampment Reso (ERF) (2954) 4,357,557 1,309,890 3,453,295 1,460,940 1,439,840 Family Homeless Challenge (2956) 260,629 45,410 3,105,726 48,190 50,060 General Plan (2513) 1,109,607 1,887,570 1,887,570 1,301,280 401,230 HOME American Rescue (2931) 74,423 169,520 2,733,614 218,310 226,990 Home Investment Partnership (2930) 215,368 332,050 4,573,373 305,880 317,880 Housing - Agency Match (2945) - - 239,667 - - HSA - Affordable Housing (2602) 219 12,530 12,530 13,330 13,860 Local Housing Trust Fund (2603) 25,785 12,000 5,282,502 13,540 13,830 National Opioid Settlement (2514) - - 1,098,303 92,034 - Permit Services (6900) 5,535,943 7,109,105 7,638,892 7,231,510 7,055,770 ProHousing Incentive PIP (2958) 1,650,000 - - - - Project Room Key Motel (2947) 44,554 - - - - Regional Early Action (2953) 277,030 - 1,205,866 - - Res Rent Reg & Stabilization (2530) 286,231 530,410 1,997,970 949,330 969,740 SB2 (2951) 2,062,813 136,130 1,200,418 208,840 217,220 United Way (3186) 512,721 - - - - Total Expenditures 25,073,573 19,522,603 48,453,926 22,073,506 21,315,852 2024/25 2025/26 2025/26 2026/27 2027/28
Revenue Summary Actuals Adopted Projected Proposed Proposed Charges for Services 5,249,884 6,036,310 6,665,751 4,909,451 4,910,451 Fines & Forfeitures 104,924 155,000 155,000 165,000 165,000 Intergovernmental 16,027,500 3,087,900 14,818,810 3,917,110 3,957,980 Investment Earnings 121,349 112,310 - - - Licenses & Permits 4,785,422 2,740,000 2,740,000 2,828,000 2,833,000 Other Revenue* 557,954 7,000 214,224 5,000 5,000 Total Revenues 26,847,032 12,138,520 24,593,785 11,824,561 11,871,431 * Schedule A - Other Revenue

Community Development Department

Schedule A – Other Revenue

2024/25 2025/26 2025/26 2026/27 2027/28
Other Revenue Actuals Adopted Projected Proposed Proposed Housing Revolving Loans 401,193 - 170,000 - - Inclusionary Housing 156,760 - - - - Miscellaneous Deposits - 2,000 2,000 - - Miscellaneous Receipts - - 37,224 - - Weed Abatement Fees - 5,000 5,000 5,000 5,000 Total Other Revenue 557,954 7,000 214,224 5,000 5,000

Community Development Department

Performance Measures

Advanced Planning & Project Implementation

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Adopt General Plan update, EIR,
and Climate Action Plan by
Summer 2026

75% 100% 85% 100% -
Begin Comprehensive Zoning
Code Update and complete Phase
1 Code Amendments

10% 100% 100% - -
Complete Phase 2 and 3 of the
Comprehensive Zoning Code
Update

- - - 50% 50%
Complete REAP 2.0 Grant funded
Affordable Housing project design
and planning entitlements for city-
owned properties in Chinatown

50% 100% 100% - -
Select developer, secure financing,
and prepare for construction of
new mixed use affordable housing
developments at 34-40 and 45
Soledad Street in Chinatown, and
complete rehabilitation of the
Republic Cafe at 37-39 Soledad
Street.
- - - 50% 50%

Reach 10,000 Salinas residents
with communication about the
General Plan Update and other
Planning initiatives through a
variety of channels (emails, social
media, radio, TV, canvassing, etc.)

100% 100% 100% 100% 100%
Process the adoption of the East
Area Specific Plan (EASP)
following adoption of the General
Plan Update and Climate Action
Plan.

50% 100% 85% 100% -
Complete current Alisal Vibrancy
Plan implementation projects,
including improvements to El
Gabilan Park, installing artistic
banners and trash enclosure
wraps along East Alisal Street, and
continued commercial corridor
clean-ups.

50% 50% 50% 100% -
Community Development Department

Continue Alisal Vibrancy Plan
Implementation with initiation of
new project new projects, such as
installation of gateway
monuments, lighting
improvements, and transportation
infrastructure improvements.
- - - 25% 50%

Code Enforcement

Volume Data FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of cases opened 1715 1500 1700 1800 2000
Number of cases closed 1486 1300 1500 1650 1800
Number of active cases 308 700 300 250 200
Number of inspections
completed 2943 3400 3800 4000 4500
Number of receivership
actions initiated 0 2 4 4 4

Performance Measure /
Goal
FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of educational or
outreach events held 4 4 9 10 11
Number of Proactive
Enforcement cases on a
rotational basis per district

106 300 250 500 500
Percentage of complaints
processed within 48 hours - - - 90%

90%

Community Development Department

Current Planning

Volume Data FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of counter customers
served 1764 1500 1700 1600 1600
Number of discretionary and
administrative permits processed 498 500 500 500 500
Number of building permit reviews
conducted 2276 2200
2200 2000 2000

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Percent of building permit reviews
processed within prescribed
timeframes
91% 90% 90% 90% 90%
Average # days to Approval from
Completeness for Site Plan
Reviews
17 14 15 12 10
Average # phone calls responded
within 1 business day - - - 90% 90%

Community Development Department

Housing

Volume Data FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of program applications
processed through annual RFP
and process
19 15 18 12 12
Number of affordable housing
funding agreements and affordable
housing plans processed to
advance affordable housing
5 5 10 10 10
Number of Public Facility projects
completed 1 3 3 4 3
Number of households assisted
with short term rental stabilization,
preventing them from becoming
homeless, sheltering and providing
street outreach services
564 650 600 350 350
Number of units registered through
the Rental Registration and Rental
Stabilization Ordinances
11,620 12,938 12,938 13,584 14,231

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Amount of funds disbursed to
subrecipients, developers, and program
recipients to address homelessness, and
advance housing and community
development programs
$11,810,641 $9,000,000 $9,378,600 $6,000,000 $6,000,000 Number of new affordable housing units
developed, rehabilitated and preserved
with City funding & programs
6 85 88 21 12

Community Development Department

Permit Services

Volume Data FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Total City Reports
Completed 509

500

814 550 570
Phone Calls Received 26,011 27,000 24,753 27000 27000
Individuals Served at the
Counter 2605 2,500 1696
2100 2200
Total Building Permit
Reviews Completed 3,665 3,400 3,605 3,700 3,800
Total Building Inspections
Completed 19,840 16,000 19038
19000 20000
Virtual Inspections 1053 1000 1212 1300 1400
Simple Permits Approved 1109 900 965 1100 1150
Building Permits Approved 1900 2,100 1956 1900 2000
Accessory Dwelling Unit
(ADU) Approved Permits 237 200 196 210 220

Performance Measure /
Goal
FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Percent of On-Time
Building Permit Reviews** 75% 60% 77% 75% 78%
Average Working Days from
Application to 1st Building
Permit Review**
9 15 7 9 8
Simple Permits - Working
Days from Application to
Approved
3 3 3 3 2
Building Permits - Working
Days from Application to
Approved**

Percent of Building Permit
Inspections scheduled
within one business day of
request

46 -

50 -

47 -

49 90%

48 90%

Community Development Department

Inspections - Working days
from notification of
accident-related building
damage or unpermitted
work to site visit

1 1

Community Development Department

Department Position Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Administrative Aide 3.00 3.00 - 3.00 - Administrative Aide - LT 1.00 1.00 - 1.00 - Administrative Analyst I 2.00 3.00 1.00 3.00 - Administrative Analyst I - LT 5.00 4.00 (1.00) 4.00 - Administrative Clerk I 1.00 1.00 - 1.00 - Assistant Planner 4.00 4.00 - 4.00 - Associate Planner 3.00 2.00 (1.00) 2.00 - Asst Community Develop Director 2.00 1.00 (1.00) 1.00 - Building Permit Specialist 1.00 0.00 (1.00) 0.00 - Business Navigator 1.00 0.00 (1.00) 0.00 - Chief Building Official 1.00 1.00 - 1.00 - Chief of Planning 0.00 1.00 1.00 1.00 - Code Enforcement Manager 1.00 1.00 - 1.00 - Code Enforcement Officer I / II 5.00 6.00 1.00 7.00 1.00 Combination Building Inspector I 3.00 4.00 1.00 5.00 1.00 Combination Building Inspector II 1.00 1.00 - 1.00 - Community Development Analyst 4.00 5.00 1.00 5.00 - Community Dev Analyst - LT 2.00 2.00 - 2.00 - Community Development Director 1.00 1.00 - 1.00 - Community Outreach Asst - LT 9.00 9.00 - 9.00 - Homeless Services Manager 1.00 1.00 - 1.00 - Inspection Services Manager 1.00 1.00 - 1.00 - Management Analyst 3.00 4.00 1.00 4.00 - Office Technician 1.00 1.00 - 1.00 - Permit Analyst 1.00 1.00 - 1.00 - Permit Center Clerk 3.00 4.00 1.00 4.00 - Permit Center Coordinator 1.00 1.00 - 1.00 - Permit Services Technician 4.00 4.00 - 4.00 - Plan Checker I 2.00 4.00 2.00 4.00 -
Plan Checker II 1.00 0.00 (1.00) 0.00 -
Planning Manager 3.00 3.00 - 3.00 - Senior Code Enforcement Officer 1.00 1.00 - 1.00 - Senior Planner 5.00 4.00 (1.00) 4.00 -
Sr Accounting Technician 1.00 1.00 - 1.00 - Sr Community Development Analyst 1.00 1.00 - 1.00 -

Community Development Department

Department Position Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Supervising Plan Checker 1.00 1.00 - 1.00 -

Total Positions 80.00 82.00 2.00 84.00 2.00

Community Development Department

Organizational Chart

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Finance Department
Programs and Services

FUNCTION DESCRIPTION

ACCOUNTING
Annual Audits
Preparation of the Annual Comprehensive Financial Report, Single Audit, and coordination of other audits; accurate reporting of Citywide financial activity for all funds.

Special Accounting
Financial accounting of bank reconciliations; assessments district; debt transactions; grant reporting reconciliations; capital assets accounting; coordinates Single Audit Report; management of the City’s financial management system (ERP).

Payroll
Efficient and timely management of payroll in adherence to Memorandum of Understanding and contracts; deferred compensation management and reconciliations.

BUDGET
Budget Analysis
Develops and monitors the City's operating and capital budgets including updating the financial forecast for approximately 140 City funds each year; supports the annual Fee Schedule update and corresponding revenue projections; serves as a business partner across the City to provide budgetary impact analysis for various City issues and complex business decisions.

REVENUE
Accounts Receivable
Develops, maintains, and updates business systems and processes to support the delivery of City services through timely collection of payments due to the City, including services, taxes, fees, and other revenues; processes miscellaneous billings and issues exemptions per City municipal code.

Business License Tax
Enforces the general business tax ordinance by updating and renewing business licenses; issue s business license tax certificates and processes applications for regulatory permits.

PURCHASING
Contracts & Purchase
Orders
Supports the operations of all City departments by ensuring the timely procurement and delivery of products and services. Provides procurement guidance and training for staff. Updates and establish best practice procurement activities. Manages the Cal -Card program to enable the procurement of small dollar purchase transactions.

Accounts Payable
Efficient and timely management of outgoing payments; monitor expenditures; maintain records; verify expense reports, maintain petty cash; ensure agreements comply with City policies and procedures; track and pay sales tax.

Finance Department

FUNCTION DESCRIPTION

INFORMATION TECHNOLOGY (IT)
Planning &
Administration
Defines division’s goals , vision, and takes a forward -thinking strategic approach to help guide technology and business decisions for the future.

Prioritizes, coordinates, budgets, and procures citywide technology and information systems.

Enterprise Applications
Implements and supports enterprise software applications and systems such as enterprise resource planning (ERP), electronic permitting, human resource management (HRMS), and numerous other technologies that empower all aspects of citywide business. The team also supports incident management, project management, business solution analysis, and business intelligence reporting.

Infrastructure & Security
Supports operations through implementation and support of technology infrastructure including network hardware, servers, telephones, storage systems, and wireless technology. Oversees information technology security policies, best practices, manages the citywide security awareness program.

Service Desk
Prioritizes exceptional service delivery and customer focused philosophy to support end- user computers, devices, printers, peripherals, and software applications. The team reviews technology equipment to ensure compatibility and advocates for standardization and industry best practices.

Finance Department

Department Budget Summary

Expected FY 2026/27 Service Delivery

• Prepare City Manager’s Budget for City Council presentation and approval. (Strategic Goal: City Services)

• Complete the Citywide annual financial audit and issue Annual Comprehensive Financial Report (ACFR) within six months after the end of fiscal year. (Strategic Goal: City Services)

• Apply for and receive the first Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting award. (Strategic Goal:

City Services)

• Ensure timely completion and submittal of regulatory reports to the Federal, State and Local agencies. (Strategic Goal: City Services)

• Develop a cost allocation plan to ensure support services are properly distributed between user departments. (Strategic Goal: City Services)

• Coordinate with departments and IT Governance & Steering Committee to identify, prioritize, develop, and monitor an IT Annual Workplan. (Strategic Goals: Economic Development, Infrastructure, City Services & Public Safety)

• Complete 10 projects from the IT Annual Workplan. (Strategic Goals: Economic Development, Infrastructure, City Services & Public Safety)

• Develop a cybersecurity policy to include disaster recovery, incident response, and business continuity. (Strategic Goals: Infrastructure, City Services & Public Safety)

• Continue further modernization of IT infrastructure for projects supporting improved cybersecurity and data analytics (Strategic Goals: Infrastructure, City Services, Public Safety & Economic Development)

• Expand electronic contract routing and management system to include document management. (Strategic Goals: Economic Development, Infrastructure & City Services)

• Complete Windows 11 upgrade for endpoint devices to ensure alignment with cybersecurity best practices. (Strategic Goals: Infrastructure)

Expected FY 2027/28 Service Delivery

• Prepare City Manager’s Budget for City Council presentation and approval. (Strategic Goal: City Services)

• Complete the Citywide annual financial audit and issue Annual Comprehensive Financial Report (ACFR) within six months after the end of fiscal year. (Strategic Goal: City Services)

Finance Department

• Apply for and receive the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting award. (Strategic Goal: City Services)

• Ensure timely completion and submittal of regulatory reports to the Federal, State and Local agencies. (Strategic Goal: City Services)

• Complete 10 projects from the IT Annual Workplan. (Strategic Goals: Economic Development, Infrastructure, City Services & Public Safety)

• Continue investment in end user training and implementation of technical controls to ensure compliance with cybersecurity and other technology policies . (Strategic Goals:

Infrastructure, City Services & Public Safety)

• Develop a computer replacement program to ensure timely replacement of technology resources to align with service delivery requirements . (Strategic Goals: Infrastructure & City Services)

• Replace Citywide legacy phone system. (Strategic Goals: Infrastructure & City Services)

FY 2025/26 Top Accomplishments

• Issued the 2025 Annual Comprehensive Financial Report (ACFR) by January 31, 2026. (Strategic Goal: City Services)

• Updated City’s financial forecast. (Strategic Goal: City Services)

• Increased budget transparency by producing the Budget in Brief Operating document and introducing a CIP Budget in Brief document. (Strategic Goal: City Services)

• Updated the Information Technology Master Plan to include an IT Strategic Plan. (Strategic Goal: City Services)

• Implemented electronic contract routing and management system . (Strategic Goal: City Services)

• Transitioned to “.gov” to legitimize and enhance public trust in government as required by SB. 2749 for all web content and communication. (Strategic Goal: City Services)

Finance Department

• Supported completion of Hebbron Family Center technology infrastructure. (Strategic Goals: City Services, Infrastructure & Youth and Seniors)

• Coordinated the installation and configuration of cameras and door badging systems at the Permit Center, John Steinbeck Library, Cesar Chavez Library, Hebbron Family Center, and City Hall. (Strategic Goals: City Services, Infrastructure & Public Safety)

• Implemented AI and Technology Use Policies. (Strategic Goal: City Services)

• Provided ongoing maintenance and support for enterprise applications to ensure confidentiality, integrity, and availability (CIA) of data and application services. (Strategic Goal: City Services)

• Worked with Community Development Department to configure and implement an online Residential Solar Permitting Reporting Program application submission process as required by SB. 379. (Strategic Goal: City Services & Housing)

• Published a comprehensive list of C itywide software applications on C ity website as required by SB 272. (Strategic Goal: City Services)

• Completed redesign and upgrade of virtual desktops to align with cybersecurity best practices and to improve overall performance. (Strategic Goal: City Services)

• Revised the City’s purchasing policy. (Strategic Goal: City Services)

Operating Funds Managed

• General Fund (1000)

• Measure E (1100)

• Measure G (1200)

• Redevelopment (8914)

• Successor Agency (8915)

Finance Department

2024/25 2025/26 2025/ 26 2026/27 2027/28
Function Actuals Adopted Projected Proposed Proposed
Accounting 1,702,066 2,032,847 2,062,147 2,135,970 2,233,560 Budget 428,415 461,010 461,010 482,620 483,760 Budget Engagement 3,036 - - - - Finance Administration 472,619 796,075 783,575 795,320 849,050 Information Technology 4,008,574 4,859,085 4,859,123 4,941,545 5,058,865 Purchasing 185,934 189,450 189,450 201,835 214,155 Revenue & Licensing 241,720 232,733 246,233 175,920 178,760 Succesor Agency Admin 5,467 10,000 10,000 10,000 10,000 RORF 946,093 947,600 947,600 946,000 948,200 Total Expenditures 7,993,922 9,528,800 9,559,138 9,689,210 9,976,350 2024/25 2025/26 2025/26 2026/27 2027/28
Expenditure Summary Actuals Adopted Projected Proposed Proposed Salaries & Benefits 4,216,388 5,020,803 5,051,103 5,216,857 5,500,340 Overt ime 3,149 7,000 7,000 7,000 7,000 Supplies & Services 2,620,053 3,077,992 3,245,224 3,103,558 3,105,015 Capital Outlay 208,239 475,405 308,211 415,795 415,795 Transfers Out 946,093 947,600 947,600 946,000 948,200 Total Expenditures 7,993,922 9,528,800 9,559,138 9,689,210 9,976,350 2024/25 2025/26 2025/26 2026/27 2027/28
Funding Source Actuals Adopted Projected Proposed Proposed General Fund (1000) 6,450,916 7,405,530 7,435,868 8,228,210 9,017,480 Measure E (1100) 2,770 398,500 398,500 498,000 - Measure G (1200) 588,677 767,170 767,170 7,000 670 RORF-Redev Obl Retire (8914) 946,093 947,600 947,600 946,000 948,200 Successor Agency Admin (8915) 5,467 10,000 10,000 10,000 10,000 Total Expenditures 7,993,922 9,528,800 9,559,138 9,689,210 9,976,350 -
2024/25 2025/26 2025/26 2026/27 2027/28
Revenue Summary Actuals Adopted Projected Proposed Proposed Charges for Services 23,157 20,900 20,900 18,100 18,600 Investment Earnings 315,382 219,800 219,800 283,800 278,900 Licenses & Permits 8,083 6,000 6,000 6,000 6,000 Property Tax 971,108 970,000 970,000 973,000 968,000 Total Revenues 1,317,730 1,216,700 1,216,700 1,280,900 1,271,500

Finance Department

Performance Measures

Disbursements

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
% of disbursements paid accurately
and timely

100% 100% 100%
% of disbursements paid to
employees accurately and timely

100% 100% 100%
% of payroll disbursements paid
accurately and timely

100% 100% 100%
% of disbursements paid to vendors
accurately

100% 100% 100%

Financial Reporting

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
% of financial reports produced
accurately and timely

100% 100% 100%
Received Government Finance
Officers Association (GFOA)
Certificate of Achievement for
Excellence in Financial Reporting
award

Yes Yes Yes
Received unmodified opinion on the
Annual Comprehensive Financial
Report (ACFR)

Yes Yes Yes

Debt

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
City’s General Obligation Bond
Rating

AA- AA- AA-

Finance Department

Information Technology

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal

Help Desk Tickets Resolved

99.5% 95% 98% 96% 97%
IT Workplan Projects Completed 12 15 14 10 10

Finance Department

Department Position Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Accountant Auditor 1.00 1.00 - 1.00 - Accounting Manager 1.00 1.00 - 1.00 - Administrative Analyst I 1.00 1.00 - 1.00 - Assistant Finance Director 1.00 1.00 - 1.00 - Business Systems Analyst 2.00 2.00 - 2.00 - Computer Systems Administrator 1.00 1.00 - 1.00 - Cybersecurity Specialist 1.00 1.00 - 1.00 - Deputy Director of Information Tech 0.00 1.00 1.00 1.00 - Finance Director 1.00 1.00 - 1.00 - Finance Manager 0.00 1.00 1.00 1.00 - Finance Management Analyst 1.00 1.00 - 1.00 - Information Systems Manager 1.00 0.00 (1.00) 0.00 - Information Technologies Tech I 2.00 2.00 - 2.00 - Information Technologies Tech II 3.00 3.00 - 3.00 - Integration/Applications Admin 1.00 1.00 - 1.00 - Management Analyst 1.00 1.00 - 1.00 - Network System Specialist 1.00 1.00 - 1.00 - Network/Sys Administrator 1.00 1.00 - 1.00 - Payroll Supervisor 1.00 2.00 1.00 2.00 - Payroll Technician 1.00 1.00 - 1.00 - Senior Accountant 2.00 2.00 - 2.00 - Senior Buyer 1.00 1.00 - 1.00 - Sr Accounting Clerk 2.00 2.00 - 2.00 - Sr Accounting Technician 4.00 4.00 - 4.00 - Sr Finance Management Analyst 1.00 0.00 (1.00) 0.00 -

Total Positions 32.00 33.00 1.00 33.00 0.00

Finance Department

Organizational Chart

Fire Department
Programs and Services

FUNCTION DESCRIPTION

FIRE ADMINISTRATION
Management &
Administration

Integrates City Council initiatives, goals, and objectives ; c omplies with Federal, State, local laws, Memoranda of Understanding and contractual agreements. Prepares and monitors the department’s annual budget and manages grants.

SUPPRESSION

Fire Suppression &
Rescue

Protects life, property, and the environment, from the hazards of fire, explosions, and hazardous materials incidents; provides all -risk emergency responses within the local, State, and Federal mutual- aid systems for effective and efficient resource utilization.

EMERGENCY MEDICAL SERVICES

Advanced Life Support
Emergency Medical
Response

Provides 24/7 advanced life support medical care through cross -trained firefighter/paramedics with a focus on lifesaving emergency response, training, and collaboration with County contracted ambulance services.

Assures ongoing compliance with state/local statutes and provides general program oversight for quality of care assurance.

PREVENTION
Fire/Life Safety &
Education and
Community Risk
Reduction
Implements, administers, and enforces the California Fire Code (CFC) as outlined in Title 19 and Title 24 of the California Code of Regulations; ensure public safety by mitigating fire and life safety hazards through inspections, plan review, and enforceme
nt efforts. Conducts public outreach and
education.

TRAINING
Training
Provides and coordinates professionalism, safety, and expertise for fire department personnel through required training, certifications, and supports health and wellness; delivers structured relevant programs, monitors qualifications, manages the recruit a cademy, coordinates with external agencies, and develops leadership through advanced training and succession planning initiatives.

VEHICLE MAINTENANCE
Repairs & Maintenance
Repairs and maintains all Fire Department vehicles and firefighting apparatuses in accordance with National, State, DMV, NFPA and OSHA mandates to ensure an efficient and safe fleet of emergency response vehicles.

HAZARDOUS MATERIAL CONTROL
Hazardous Materials
Emergency Response

Effectively controls and conducts initial mitigation of hazardous material emergencies to protect life, the environment and property by cross -training suppression personnel to respond as Hazardous Materials Specialists.

Fire Department

Department Budget Summary

Expected FY 2026/27 Service Delivery

• Continue to work diligently to implement recommendations outlined in the 2023 Salinas Fire Department Master Plan. (Strategic Goals: Infrastructure, City Services)

• Continue to actively participate in the planning of development in the Future Growth Area (FGA) with consideration for the needs of an expanding community and diversity of risks.

The Fire Department is proactively taking steps toward the purchase of the land for Fire Station 7 and actively pursuing its development. (Strategic Goal s: Public Safety, Infrastructure, City Services)

• Prioritize and complete fire station repairs and alterations throughout the city to ensure continuity of emergency services. Facilities will be upgraded to emerging “green standards” where feasibly and economically viable to do so. (Strategic Goal s: Public Safety, Infrastructure)

• Hire locally for public safety positions. (Strategic Goals: Public Safety, Infrastructure, City Services):

• A new Fire Academy with 15 recruits is expected to begin in January 2027. Upon successful completion of the academy, recruits are expected to begin providing emergency response services by Summer 2027. (Strategic Goal s: Public Safety, City Services)

• Develop and pilot revenue- generating programs within the Training and Fire Prevention Divisions by increasing administrative capacity. (Strategic Goals: Public Safety)

• Evaluate the effectiveness of the Engine 7 pilot program and seek resource allocation to support permanent implementation of the service delivery model. (Strategic Goals: Public Safety, City Services)

• Begin phasing out the Type 3 Wildland vehicle and replace it with two Type 6 fire engines, with one engine scheduled for delivery in FY 2026/ 27 and the second in FY 2027/ 28. (Strategic Goal: Public Safety)

• Continue to sponsor fire department employees through paramedic school in anticipation of forecasted attrition. (Strategic Goal: Public Safety)

• Upgrade the emergency alerting system in all fire stations to enhance the reliability of dispatched information. (Strategic Goals: Public Safety, Infrastructure)

• Upgrade vehicle exhaust extraction systems in all fire stations to improve firefighter health and safety by reducing carcinogen exposure. (Strategic Goal s: Public Safety, Infrastructure)

Fire Department

• Support expeditious plan review and permitting, as well as timely inspections of new projects, by increasing funding for outsourced plan review services. (Strategic Goal: City Services)

• Maintain effective code enforcement practices to support continued community expansion and diversification. (Strategic Goal: City Services)

• Expanded the pool of qualified unmanned aerial vehicle (UAV) pilots to support enhanced illegal fireworks enforcement efforts. (Strategic Goal: Public Safety)

• Increase staffing in the fire prevention division to address a long-standing need to expand fire and life -safety inspections to include business and commercial occupancies. This program will help protect critical investments in the community, economic development, housing, and quality of life. (Strategic Goal: City Services)

• Expand the Regional Hazardous Materials Response Team through a new response agreement with the County of Monterey, County of Santa Cruz, and County of San Benito. (Strategic Goal: Public Safety)

Expected FY 2027/28 Service Delivery

• Continue to implement recommendations outlined in the 2023 Salinas Fire Department Master Plan. (Strategic Goals: Infrastructure, City Services)

• Continue to seek resource allocation to support permanent implementation of the Engine 7 service delivery model. (Strategic Goals: Public Safety, City Services)

• Continue to seek and apply for grant opportunities to supplement funding shortfalls. (Strategic Goals: Public Safety, City Services)

• Continue to actively participate in planning efforts within the Future Growth Area (FGA), considering the needs of an expanding community and evolving risk profile. Advance efforts toward the acquisition of land and development of Fire Station 7. (Strategic Goals:

Public Safety, Infrastructure, City Services)

• Begin construction of a new fire training tower to expand the department’s training capacity and support ongoing firefighter skills development and operational readiness. (Strategic Goals: Public Safety, Infrastructure)

• Continue with fire station repairs and alterations throughout the city to ensure continuity of emergency services. Facilities will be upgraded to emerging “green standards” where feasibly and economically viable to do so. (Strategic Goals: Public Safety, Infrastructure)

• Receive and place into service a new Type 1 fire engine to support front -line emergency response operations (Strategic Goal: Public Safety)

• Develop and implement a comprehensive in- house training program to enhance training capabilities, equipment uses, and overall operational readiness. (Strategic Goal: Public Safety)
Fire Department

• Engage neighborhoods through community outreach and education efforts. Fire stations will continue to host public education events, including Fire Prevention Week activities, with a focus on youth and underserved populations. (Strategic Goals: Public Safety, City Services)

• Continue to sponsor Fire Department employees through paramedic school in anticipation of forecasted attrition. (Strategic Goals: Public Safety, City Services)

• Implement a comprehensive Community Risk Reduction (CRR) strategy within the Fire Prevention Division to enhance proactive risk identification, prevention efforts, and community engagement using data-driven analysis. (Strategic Goals: Public Safety, City Services)

• Increase Fire Prevention staffing to support the implementation of a business inspection program and expand fire and life- safety inspections across commercial occupancies. (Strategic Goals: Public Safety, City Services)

FY 2025/26 Top Accomplishments

• Secured an Assistance to Firefighters Grant (AFG) to replace exhaust extraction systems at Fire Stations 1 through 6, improving firefighter health and safety. (Strategic Goal: Public Safety)

• Completed renovations at Fire Station 1 through a combination of Capital Improvement Project funding and American Rescue Plan Act (ARPA) funds, improving facility functionality and operational readiness. (Strategic Goals: Public Safety, Infrastructure)

• Increased ladder truck staffing from three to four personnel, significantly improving operational effectiveness and crew efficiency during emergency responses. (Strategic Goals: Public Safety, City Services)

• Initiated a pilot deployment of a seventh engine company from Fire Station 1 to enhance service delivery and prepare for anticipated growth. (Strategic Goal s: Public Safety, City Services)

• Proactively promoted five Fire Captains and one Fire Engineer to maintain staffing levels and ensure continuity of operations following retirements and other attrition. (Strategic Goals: Public Safety, City Services)

• Conducted a Fire Officer promotional process, resulting in seven successful candidates who completed an in -house Captain Academy focused on leadership, administration, performance expectations, and emergency preparedness. (Strategic Goals: Public Safety, City Services)

• Five firefighters obtained Monterey County paramedic accreditation, strengthening the Department’s advanced life support capabilities. (Strategic Goal s: Public Safety , City Services)

• Two firefighters graduated from a paramedic training program in December 2025 and are prepared to fill vacant paramedic positions. (Strategic Goals: Public Safety, City Services)

Fire Department

• Two additional firefighters began paramedic training in January 2026 to support future staffing needs as vacancies occur. (Strategic Goals: Public Safety, City Services)

• Five firefighters achieved Hazardous Materials Specialist certification, enhancing the Department’s ability to support and lead countywide hazardous materials responses. (Strategic Goals: Public Safety, City Services)

• Procured two Type 1 fire engines, one Type 6 engine, and a tiller-drawn aerial ladder truck to support current operations and future service demands. (Strategic Goals: Public Safety, City Services)

• Filled the vacant full -time Deputy Fire Marshal position in April 2026, improving the Prevention Division’s plan review and inspection capacity. (Strategic Goals: Public Safety, City Services)

• Increased state -mandated and permit inspection capacity by filling a long- vacant Fire Inspector position. (Strategic Goals: Public Safety, City Services)

• Expanded plan review capabilities through the use of qualified fire plan check consultants under a master service agreement. (Strategic Goals: Public Safety, City Services)

• The Fire Prevention Division continued coordination with stakeholders to complete plan review and inspections for the new Amazon facility. (Strategic Goal s: Public Safety, City Services & Economic Development)

• Modernized the Department’s Learning Management System to strengthen training delivery, improve tracking, and ensure compliance with required job certifications. (Strategic Goals: Public Safety, City Services)

FY 2026/27 Key Budget Actions

• Adds $426,000 in operational costs to fund Fire personnel after the SAFER grant expires in March 2027. (One-time costs: $426,000)

• Replace two staff vehicles to maintain reliability and support daily operations. (One -time costs: $205,000)

Operating Funds Managed

• General Fund (1000)

• Measure E (1100)

• Measure G (1200)

• SAFER (3111)

Fire Department

2024/25 2025/26 2025/ 26 2026/27 2027/28
Function Actuals Adopted Projected Proposed Proposed
Emergency Medical Services 1,737,004 1,798,250 1,814,965 2,082,150 2,179,560 Fire Administration 1,201,681 1,892,065 1,895,036 1,738,205 1,826,225 Grants 1,177,175 - 1,237,782 1,239,500 - Hazardous Material Control 466,901 528,550 533,744 544,060 576,800 Prevention 1,457,376 1,838,495 1,847,110 1,757,565 1,819,085 Suppression 23,963,248 25,594,547 25,907,587 27,972,457 28,924,669 Training 1,051,353 718,600 725,926 606,600 631,680 Vehicle Maintenance 591,282 469,010 605,608 647,840 660,780 Total Expenditures 31,646,021 32,839,517 34,567,758 36,588,377 36,618,799 2024/25 2025/26 2025/26 2026/27 2027/28
Expenditure Summary Actuals Adopted Projected Proposed Proposed Salaries & Benefits 26,144,172 27,631,658 29,150,496 30,619,208 30,718,430 Overt ime 2,965,436 3,120,519 3,167,922 3,831,779 3,760,779 Supplies & Services 2,011,327 1,774,700 1,986,803 2,097,390 2,099,590 Capital Outlay 340,858 128,400 78,297 40,000 40,000 Debt Service 184,228 184,240 184,240 - - Total Expenditures 31,646,021 32,839,517 34,567,758 36,588,377 36,618,799 2024/25 2025/26 2025/26 2026/27 2027/28
Funding Source Actuals Adopted Projected Proposed Proposed General Fund (1000) 26,964,523 29,989,975 30,480,433 31,341,085 32,866,840 Measure E (1100) - 1,005,420 1,005,420 866,520 913,810 Measure G (1200) 1,815,347 1,844,122 1,844,122 3,141,272 2,838,149 Emergency Medical Svc (2501) 1,688,976 - - - - SAFER (3111) 1,177,175 - 1,237,782 1,239,500 - Total Expenditures 31,646,021 32,839,517 34,567,758 36,588,377 36,618,799 2024/25 2025/26 2025/26 2026/27 2027/28
Revenue Summary Actuals Adopted Projected Proposed Proposed Charges for Services 1,162,669 1,445,160 1,445,160 1,359,000 1,409,000 Intergovernmental 1,847,958 759,000 2,625,436 1,998,500 759,000 Other Revenue* 127,166 - - - - Total Revenues 3,137,792 2, 204,160 4,070,596 3,357,500 2,168,000 * Schedule A - Other Revenue

Fire Department

Schedule A – Other Revenue

2024-25 2025-26 2025-26 2026-27 2027-28
Other Revenue Actuals Adopted Projected Proposed Proposed Contributions & Donations 1,700 - - - - Miscellaneous Receipts 125,466 - - - - Total Other Revenue 127,166 - - - -

Fire Department

Performance Measures

Suppression

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
4 Minute Response – NFPA
Standard 50% 90% 49% 90% 90%
4-6 Minute Response - General
Plan Service Standard 50% 90% 49% 90% 90%
15 Firefighters at structure fires
within 8 minutes - NFPA Standard 49% 90% 90% 90% 90%
Total Structure Fires 39 N/A 60 N/A N/A
Total Other Type Fires 979 N/A 863 N/A N/A
Total of Calls Received 17,696 N/A 18,500 N/A N/A

Emergency Medical Services

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of Paramedics 24 27 25 30 30
EMS Training Hours 1200 1,200 1,200 1,500 1500
Total EMS Responses 11,193 N/A 12,700 N/A N/A

Fire Department

Fire Prevention / Community Risk Reduction

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Fire & Life Safety Education 11 20 13 20 20
Public Safety Demonstrations 2 5 4 5 5
Total Number of Fire Code/State
Mandated Inspections 1,296 1,500 1,150 1,500 1,750
Total Number of Commercial/Fire
Permit Inspections 1,202 1,500 1,000 1,500 1,500
Number of Fire Plan Checks 471 650 500 650 700

Training

Performance Measure/ Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of Training hours 41,000 30,000 32000 40000 40000 Mandated Training Compliance 22800 25,000 22800 23000 23000a

Vehicle Maintenance

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Scheduled Maintenance
Compliance - % 100% 100% 100% 100% 100%
Aerial & Ground Ladder Testing
Compliance - % 100% 100% 100% 100% 100%

Fire Department

Hazardous Materials Control

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Total Training Hours 2,400 2400 2400 2400
Annual Certified Unified Program
Agency (CUPA) Reimbursement $350,000 $350,000 $350,000 $400,000 $400,000

Fire Department

Department Position Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Administrative Analyst I 1.00 1.00 - 1.00 - Administrative Fire Captain 1.00 1.00 - 1.00 - Battalion Chief 3.00 3.00 - 3.00 - Deputy Fire Chief 1.00 1.00 - 1.00 - Deputy Fire Marshal 1.00 1.00 - 1.00 - Fire Captain 24.00 24.00 - 24.00 - Fire Chief 1.00 1.00 - 1.00 -
Fire Division Chief 3.00 3.00 - 3.00 - Fire Engineer 24.00 24.00 - 24.00 - Fire Inspector II 3.00 3.00 - 3.00 - Firefighter 40.00 49.00 9.00 40.00 (9.00)
Management Analyst 1.00 1.00 - 1.00 - Office Technician 2.00 2.00 - 2.00 -

Total Positions 105.00 114.00 9.00 105.00 (9.00)

Fire Department

Organizational Chart

Human Resources Department
Programs and Services

FUNCTION DESCRIPTION

HUMAN RESOURCES
Recruitment,
Classification and
Compensation
Conducts citywide recruitment and classification administration for all City Departments. Includes job description development and total compensation studies.

Employee Benefits
Administers employee benefits including health insurance, life/long -term care, workers’ compensation, interactive process, and employee leaves and return to work program, etc.

Personnel Actions
Administers personnel actions for all City departments; processes payroll for the Police, Fire, Administration and Human Resources Departments.

Labor Relations
Participates in all areas of employer-employee relations as authorized by the Municipal Code, related resolutions, and California labor law and regulations, including City policy development and contract negotiations.

Training and
Development
Oversees and administers mandatory employee training and coordination of professional development opportunities.

Human Resources Department

Department Budget Summary

Expected FY 2026/27 Service Delivery

• Collaborate with d epartments to administer the personnel recruitment and in- service training programs for City personnel. (Strategic Goal: City Services)

• Administer the City’s classification and compensation plans consistent with the Personnel Manual, Municipal Code and Resolution. (Strategic Goal: City Services)

• Collaborate with departments on workplace safety and security and related policies. (Strategic Goal: City Services)

• Administer the City’s Workers’ Compensation and Return to Work Program. (Strategic Goal: City Services)

• Streamline payroll for public safety – integration into New World ERP. (Strategic Goal: City Services)

• Complete implementation of online performance evaluation module. (Strategic Goal: City Services)

• Oversee the City’s employer -employee relations matters with recognized employee organizations on matters within the scope of representation pursuant to Municipal Code. (Strategic Goal: City Services)

• Complete updates and review of the City Personnel Manual and related Administrative Policies (Strategic Goal: City Services)

• Collaborate with departments to expand employee engagement . (Strategic Goal: City Services)

Expected FY 2027/28 Service Delivery

• Collaborate with Departments to administer the personnel recruitment and in- service training programs for City personnel. (Strategic Goal: City Services)

• Administer the City’s classification and compensation plans consistent with the Personnel Manual, Municipal Code and Resolution. (Strategic Goal: City Services)

• Streamline hiring and employee onboarding with implementation of NEOGOV Onboard. (Strategic Goal: City Services)

• Administer the City’s Workers’ Compensation and Return to Work Program. (Strategic Goal: City Services)

Human Resources Department

• Collaborate with departments on workplace safety and security and related policies. (Strategic Goal: City Services)

FY 2025/26 Top Accomplishments

• Conducted 67 recruitments, received 3,662 (YTD) applications , processed 77 LiveScan prints, and 837 personnel transactions (PAF) forms. (Strategic Goal: City Services)

• Onboarded 60 new temporary and regular employees, processed 60 promotions, and processed 55 separations. (Strategic Goal: City Services)

• Managed 62 (YTD) new workers’ compensation claims filed against the City of Salinas (Strategic Goal: City Services)

• Coordinated 60 (YTD) Family Medical Leave (FMLA) requests for employee/family medical leaves consistent with State and Federal guidelines . (Strategic Goal: City Services)

• Initiated NEOGOV Perform employee online performance evaluation system . (Strategic Goal: City Services)

• Completed Police Services Technician classification study. (Strategic Goal: City Services)

• Finalized and implemented new Injury & Illness Prevention Program. (Strategic Goal: City Services)

• Collaborated on and completed n ew ID Security Access Policy. (Strategic Goal: City Services)

• Conducted new supervisor orientation program. (Strategic Goal: City Services)

• Negotiated and reached agreement on new MOU with three employee groups. (Strategic Goal: City Services).

• Re-established the City’s grievance board to hear employee grievances pursuant to the personnel resolution. (Strategic Goal: City Services)

• Pilot Guest Management System for City Hall as part of City safety and security measures. (Strategic Goal: City Services)

Human Resources Department

Operating Funds Managed

• General Fund (1000)

• Measure G (1200)
• Worker’s Compensation Self-Insurance (7103)

Human Resources Department

2024/25 2025/26 2025/26 2026/27 2027/28
Function Actuals Adopted Projected Proposed Proposed
Human Resources 2,077,998 2,282,460 2,397,460 2,441,500 2,555,580 Workers' Compensation Insurance 185,179 193,190 193,190 215,950 228,420 Total Expenditures 2,263,177 2,475,650 2,590,650 2,657,450 2,784,000 2024/25 2025/26 2025/26 2026/27 2027/28
Expenditure Summary Actuals Adopted Projected Proposed Proposed Salaries & Benefits 1,870,732 1,993,600 1,993,600 2,085,400 2,181,950 Overt ime 1,967 - - - - Supplies & Services 322,031 402,050 563,642 557,050 587,050 Capital Outlay 68,447 80,000 33,408 15,000 15,000 Total Expenditures 2,263,177 2,475,650 2,590,650 2,657,450 2,784,000 2024/25 2025/26 2025/26 2026/27 2027/28
Funding Source Actuals Adopted Projected Proposed Proposed General Fund (1000) 1,849,481 2,066,840 2,181,840 2,432,500 2,555,290 Measure G (1200) 228,517 215,620 215,620 9,000 290 Worker's Comp Self-Ins (7103) 185,179 193,190 193,190 215,950 228,420 Total Expenditures 2,263,177 2,475,650 2,590,650 2,657,450 2,784,000

Human Resources Department

Performance Measures

Human Resources

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Recruitments 50 80 25 25
Applications
Processed/Screened
1,000 4,000 1,000 1,000
New Hire Processing 90 70 70 50
New Employee Orientation 12 10 12 12
Trainings 25 25 30 30
Job Description Development &
Review
20 30 25 25

Human Resources Department

Department Position Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Confidential Office Technician 1.00 1.00 - 1.00 - Human Resource Analyst I 1.00 1.00 - 1.00 - Human Resources Director 1.00 1.00 - 1.00 - Human Resources Manager 2.00 2.00 - 2.00 - Human Resources Technician 3.00 3.00 - 3.00 - Risk and Benefits Analyst 1.00 1.00 - 1.00 - Sr Human Resource Analyst 1.00 1.00 - 1.00 - Sr Human Resources Technician 1.00 1.00 - 1.00 -

Total Positions 11.00 11.00 0.00 11.00 0.00

Human Resources Department

Organizational Chart

Library and Community Services
Department

Programs and Services

FUNCTION DESCRIPTION

RECREATION AND PARK SERVICES

Parks, Maintenance and
Operations
Provide quality maintenance service to preserve safety, aesthetics, health, and utility for Salinas’ inventory of parks, open spaces, planters, and facility landscapes. The service area includes 48 parks and facilities.

Recreation Services

Operate recreation centers and provide a wide range of activities for all ages to create wholesome experiences for educational, social, physical and mental well -being. Facilities include the Firehouse Recreation Center, Breadbox Recreation Center, Communit y Center/Sherwood Hall, Lincoln Recreation Center, Central Park, El Dorado Park, Hebbron Family Center and Aquatic Center.

YOUTH SERVICES AND COMMUNITY ENGAGEMENT
Volunteer and
Neighborhood Services
Encourage and support volunteerism and neighborhood engagement activities, coordinate the implementation of solutions to neighborhood issues, and provide youth and resident development programs to improve connectivity to local government.

LIBRARY SERVICES
Access to Information,
Library Materials &
Digital Resources
Provide enriching, cultural, educational and literary experiences, opportunities for self -directed education and assistance with research and information-finding in safe and accessible locations. Maintain an up- to-date and relevant collection of materials that respond to the needs of the community. Libraries operated include John Steinbeck, Cesar Chavez and El Gabilan.

Library and Community Services Department

Department Budget Summary

Expected FY 2026/27 Service Delivery

• Continue to identify opportunities that support implementation of the Parks, Recreation & Libraries Master Plan. (Strategic Goals: City Services & Youth and Seniors)

• Continue to increase city -wide volunteer efforts to beautify and uplift AMOR Salinas principals. (Strategic Goals: City Services & Youth and Seniors)

• Assess and prioritize maintenance of Department facilities to ensure a safe and welcoming environment that meets the needs of the community. (Strategic Goal s: Infrastructure, Public Safety & Youth and Seniors)

• Develop partnerships and program service models for the new Hebbron Family Center to ensure facility is meeting community expectations. (Strategic Goals: Youth and Seniors & City Services)

• Develop a park maintenance standard manual that will identify standards of work to support a higher standard for upkeep and maintenance of the park system. (Strategic Goals: Infrastructure, Public Safety & Youth and Seniors)

• Continue to support the Public Art Commission, implementation of the Public Art Ordinance and coordination of a variety of stakeholders and funders to implement the Public Art Master Plan. (Strategic Goal: Youth and Seniors)

• Collaborate with Community Development and Public Works to manage the El Gabilan Tot-lot Improvement Project. (Strategic Goal: Infrastructure & Youth and Seniors)

• Initiate the Design Development Phase of the Northgate Neighborhood Park Recreation Center and other site amenities. (Strategic Goals: Economic Development, Infrastructure & Youth and Seniors)

• Utilize the Library’s fleet of vehicles to increase resident engagement within the community outside of the library walls. (Strategic Goals: City Services & Youth and Seniors)

• Launch makerspace for public access at El Gabilan Library and improve technology access at all libraries. (Strategic Goals: Youth and Seniors & City Services)

• Expand operating library operating hours in order to better meet community needs. (Strategic Goals: Youth and Seniors & City Services)

• Review the library structure and finalize recommendations for a re-organization to improve service delivery. (Strategic Goals: Youth and Seniors & City Services)

• Install a sun shade on the second floor patio of the El Gabilan Library to increase usable seating space and improve user experience. (Strategic Goals: City Services & Youth and Seniors)
Library and Community Services Department

Expected FY 2027/28 Service Delivery

• Continue to identify opportunities that support implementation of the Parks, Recreation & Libraries Master Plan. (Strategic Goals: Youth and Seniors, City Services & Infrastructure)

• Continue to increase C ity-wide volunteer efforts to beautify and uplift AMOR Salinas principals. (Strategic Goals: City Services & Youth and Seniors)

• Initiate the Construction Document & Permitting Phase of the Northgate Neighborhood Park Recreation Center and other site amenities. (Strategic Goal s: Economic Development, Infrastructure & Youth and Seniors)

• Work with community organizations and other City Departments to establish Salinas Public Library pop ups throughout the community either through static installations or scheduled outreach activities. (Strategic Goals: City Services & Youth and Seniors)

• Expand operating hours of the Makers Space at El Gabilan Library to increase accessibility of the space to community. (Strategic Goal: Youth & Seniors)

• Continue to identify new opportunities for services offered by the Salinas Public Library by responding to patron feedback. (Strategic Goals: City Services & Youth and Seniors)

FY 2025/26 Top Accomplishments

• Acquisition of the neighborhood park at Ensen Community Park . (Strategic Goals: City Services & Youth and Seniors)

• Completion of Accessibility improvements at the Closter Park Recreation Center. (Strategic Goals: Infrastructure, City Services & Youth and Seniors)

• Completed construction on the new Hebbron Family Center. (Strategic Goal s:

Infrastructure, City Services & Youth and Seniors)

• Initiated construction of the Closter Park Revitalization Project. (Strategic Goal s:

Infrastructure, City Services & Youth and Seniors)

• Completed installation of a new Universal Playground at Northgate Park. (Strategic Goals:

Infrastructure, City Services & Youth and Seniors)

Library and Community Services Department

• Completed the Northgate Neighborhood Park feasibility study to include a recreation center and other site amenities. (Strategic Goals: Infrastructure, City Services & Youth and Seniors)

• Initiated Phase IV of the Sherwood Recreation Center Project. (Strategic Goal s:

Infrastructure, City Services & Youth and Seniors)

• Replaced flooring in public areas at the John Steinbeck Library. (Strategic Goal s:

Infrastructure, City Services & Youth and Seniors)

• Increased library program attendance by 18% . (Strategic Goals: City Services & Youth and Seniors)

• Increased eMaterial circulation by 37% and total material circulation by 5%. (Strategic Goals: City Services & Youth and Seniors)
Operating Funds Managed

• General Fund (1000)

• Measure E (1100)

• Measure G (1200)

• CLLS - Adult Literacy (3252)

• KDF Los Padres Dev Social Svcs (2509)

• Monte Bella Maintenance District (2109)

• Municipal Art Fund (2507)

• Recreation Parks (2505)
Library and Community Services Department

2024/25 2025/26 2025/ 26 2026/27 2027/28
Function Actuals Adopted Projected Proposed Proposed
Afterschool Programs 858,116 874,220 873,820 1,016,040 1,064,720 Aquatic Center 239,767 264,000 427,094 264,000 264,000 Breadbox Rec Center 176,097 203,450 194,750 209,810 213,670 Budget Engagement - 14,700 14,700 14,700 14,700 Central Park 46,142 50,280 50,680 50,680 50,770 Cesar Chavez Library 907,963 902,620 907,934 963,410 977,750 Closter Park 89,665 51,100 51,100 51,100 51,170 Community Center 1,061,099 618,902 1,019,456 766,902 775,192 Community Education 1,066,796 1,248,300 1,247,200 1,306,630 1,183,200 El Dorado Park 109,792 89,600 92,100 91,100 91,270 El Gabilan Library 697,591 689,130 704,935 693,410 769,090 Facility Services - 15,300 15,300 15,300 15,300 Firehouse Rec Center 129,984 131,360 165,660 167,360 167,790 Grants 1,193,195 230,240 1,320,330 101,530 106,700 Hebbron Family Center 110,055 112,990 114,790 136,510 142,840 Hebbron Heights Rec Center 51,628 94,270 132,680 112,270 112,760 Library Administration 850,017 860,650 884,456 1,126,500 1,359,780 Municipal Art - 115,000 175,000 206,000 100,000 Neighborhood Services 183,141 201,680 201,680 209,850 216,880 Parks and Community Services 3,961,636 3,931,840 4,169,531 3,924,490 4,167,550 Recreation Admin 865,745 974,870 971,360 804,040 882,420 Recreation Center 100,217 147,700 144,000 149,800 150,020 Reimbursable Rec Activities 46,723 136,850 136,850 136,850 136,850 Sherwood Rec Center 14,707 36,525 31,125 35,425 35,515 Steinbeck Library 1,138,970 1,407,620 1, 427,518 1,317,090 1,371,490 Technical Services 1,119,649 1,294,250 1,308,633 1,316,420 1,352,820 Youth Services & Comm Engagement 761,702 675,390 947,608 629,360 654,240 Youth Sports 202,883 215,380 215,380 240,050 247,900 Total Expenditures 15,983,280 15,588,217 17,945,670 16,056,627 16,676,387 2024/25 2025/26 2025/26 2026/27 2027/28
Expenditure Summary Actuals Adopted Projected Proposed Proposed Salaries & Benefits 9,712,975 10,356,420 10,627,433 10,372,180 11,066,260 Overt ime 48,803 4,500 162,186 4,500 4,500 Supplies & Services 5,673,170 5,049,297 6,662,937 5,512,947 5,438,627 Capital Outlay 548,332 178,000 493,114 167,000 167,000 Total Expenditures 15,983,280 15,588,217 17,945,670 16,056,627 16,676,387

Library and Community Services Department

2024/25 2025/26 2025/26 2026/27 2027/28
Funding Source Actuals Adopted Projected Proposed Proposed General Fund (1000) 777,135 298,600 714,247 298,600 298,600 Measure E (1100) 8,336,166 9,277,120 9,366,370 9,472,010 10,042,640 Measure G (1200) 5,557,907 5,585,607 6,218,617 5,839,857 5,984,577 BSCC-Board of St & Comm (3282) 892,268 132,830 975,289 - - CLLS-Adult Literacy (3252) 221,076 97,410 267,985 101,530 106,700 Comm - D & L Packard (3453) 3,547 - - - - Community Foundation Grant (3401) 4,061 - - - - Contributions & Donations (2508) 24,800 - 29,457 - - KDF Los Padres (2509) 17,175 - 40,000 40,000 40,000 Library Awards and Cont (3454) 18,328 - 5,064 - - Monte Bella Maint District (2109) 62,157 58,750 58,750 75,730 80,970 Municipal Art Fund (2507) - 115,000 175,000 206,000 100,000 Recreation Parks (2505) 14,746 22,900 22,900 22,900 22,900 State of California Library (3254) 53,916 - 71,992 - - Total Expenditures 15,983,280 15,588,217 17,945,670 16,056,627 16,676,387 2024/25 2025/26 2025/26 2026/27 2027/28
Revenue Summary Actuals Adopted Projected Proposed Proposed Charges for Services 455,763 291,400 291,400 391,400 391,400 Intergovernmental 1,448,927 236,240 1,774,828 107,530 112,700 Investment Earnings 13,733 1,000 1,000 5,600 5,500 Other Revenue* 162,514 50,000 79,457 100,000 100,000 Transfers In 100,000 100,000 100,000 100,000 100,000 Total Revenues 2,180,937 678,640 2,246,685 704,530 709,600 * Schedule A - Other Revenue

Library and Community Services Department

Schedule A – Other Revenue

2024/25 2025/26 2025/26 2026/27 2027/28
Other Revenue Actuals Adopted Projected Proposed Proposed Contributions & Donations 26,600 - - - - Friends of the Library 25,772 - 29,457 - - Library Donations 225 - - - - Rental Income 109,917 50,000 50,000 100,000 100,000 Total Other Revenue 162,514 50,000 79,457 100,000 100,000

Library and Community Services Department

Performance Measures

Park Maintenance

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Cost per Salinas resident to
support parks $23.34 $22.48 $24.21 $24.40 $24.50
Number of Park Acres Maintained
per FTE Daily Average

24.5 24.9 24.9 24.5 22.1
Percentage Above Municipal
Benchmark (11 Acres/FTE)

222% 212% 121% 222% 201%
Acres of Parks Maintained
391.8 397.8 397.8 464.8 464.8
Percentage of Parks Request for
Service Responded to Within 48
Hours

95% 95% 95% 95% 95%
Average Number of FTE per
Workday (7 Days per Week)

16 17 17 19 21

Recreation Services

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal

Number of Attendees at
Recreation Centers

299,839 310,000 241,237 212,000 261,000
Number of Special Event Permits
Issued

71 78 51* 55 60
Number of Annual Hours Spent in
Support of CASP

N/A
Number of Recreation Newsletter
signups 2,192 2,000 2,333 2,533 2,733
*15 fewer events July-Dec 2025 compared to 2024 – fewer tickets sold and immigration concerns shared.

Library and Community Services Department

Youth Services & Community Engagement

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Council District Trash Disposal 6 6 6 6 6
Community Meetings Supported 25 25 25 25 25
City-wide Volunteer Hours
Performed

12,781 10,000 13,000 15,000 16,000
Council District Volunteer Clean-
ups
6 6 6 6 6

Youth and Government Institute:

Provide 30 or more high school
aged youth a comprehensive civic
engagement and leadership
development program

40 40 40 40 40
Camp Amor Salinas: Provide 30 or
more high school aged youth a
Summer Community Service Camp
experience
40 35 50 50 50

Closter Park

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal*
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal

Facility leased to Salinas Boxing
Club. In FY2014/15 the Summer
Recreation Program was restored.

0 0 0 4,000 4,200
*24/25 Construction expected spring '25. No Summer Programs.

El Dorado Park

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of Program Attendees 101,593 92,000 68,518 75,000

77,000

Library and Community Services Department

Central Park

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Program Attendees 24,454 24,000 18,038 22,000 23,000

Facility Services

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Bounce House Permits Issued 15 25 18 18 20

Youth Sports

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of Registered Participants 3,104 3,200 2,807 3,200 3,200

Volunteer Coaches Hours
Performed
9,996 9,200 7,994 8,000 8,200

Recreation Center

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of Registrations Taken
3,104 3,200 2,807 3,200 3,200
Number of Program Attendees 72,644 78,000 68,030 70,000 70,500

Library and Community Services Department

Firehouse

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of Program Attendees
46,291* 67,000 15,545 16,000 60,000
Senior Volunteer Hours
Performed

459* 450 423 450 500
Number of Senior Meals Served 5,550* 7,600 6,459 6,700 6,800 *Decreased participation due to facility closure in March of 2025.

Hebbron

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of Program Attendees 8,644 16,200 18,000 25,000 27,000

Number of Programs 31 600 373 600 1,000

Teen Volunteer Hours Performed 72 296 96 150 160

Afterschool

Performance Measure / Goal FY 2024/25
Actual
FY 2024/25
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal

Number of Free Lunches Served
(Summer)

2,903 2,000 3,200 3,400 3,500
Number of Youth Field Trip
Participants

190 500 120 150 175
Number of Summer Camp
Participants 13 56 56 56 56

Library and Community Services Department

Community Center

Performance Measure / Goal FY 2024/25
Actual*
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of uses
52 60 60 63 66
Number of Facility Attendees 23,565 26,000 26,638 27,400 28,260 * Temporary Fire Station Dec 2024-Jan 2026

Breadbox

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of Program Attendees 43,833 50,000 53,106 54,000 55,000

Library and Community Services Department

Community Partnership & Engagement

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Grants* 2
CCVPN - California Cities Violence
Prevention Network: Participate as
an active member of the network in
monthly member calls
12 CASP** 22 22 22 22
School Climate Leadership
Team*** 10
Community Leadership Academy
Programs**** 2 2 2 3 3
See Our Youth Summit***** 220 250 250 250 250
CASP Awards****** 1 1 1 1
* Lead agency and management of State and Federal grants to include record keeping, program review, progress reports and communications with funder and agencies as needed. Includes preparation and submittal of any requested modifications (budget and/or program). Communicate and coordinate funder site visits as requested including but not limited to coordinating with subgrantees. Numbers listed are grants being managed.

** General Assembly (Bi-Monthly): Direct and maintain a cross-sector network working together to prevent violence in Salinas and Monterey County. Prepare, attend and facilitate meetings, multiple sub-committees and membership.

*** Prepare for and participate in monthly meetings with cross collaborative county wide group to implement strategy on improving school climate

**** Conduct 2 adult Leadership Academy's every year. One in English one in Spanish. Conduct 1 Youth Academy annually. Each academy can serve up to 25 people.

***** Host and support a youth led steering committee to host a city-wide youth Leadership Conference to engage 100 or more youth each year and develop their leadership network and skills.

****** Host an annual awards program to celebrate the best violence prevention intervention, enforcement and re-entry work happening in Salinas and throughout Monterey County

Library and Community Services Department

Administration

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of Volunteer Hours
Performed 2,862 2,300 3,000 3,000 3,000
Grant funding awarded to LCS
Divisions $287,419 $350,000 $312,000 $315,000 $315,000
LCS Customer Service Satisfaction
Index 96% 96% 96% 96% 96%
Library Visitors per capita 1.20 1.40 1.30 1.40 1.50
Library Circulation per capita 1.80 1.50 1.85 1.90 1.95 Library Materials per capita 0.96 1.25 0.75 0.80 0.85
Registered borrower as a % of
service population 19% 25% 20% 25% 27%

Library and Community Services Department

Technical Services

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Website Hits
145,336 200,000 150,000 175,000 200,000
Public Computer Sessions
18,937 30,000 20,000 21,000 22,000
Public Computer Sessions per
capita

0.12 0.18 0.15 0.15 0.17
# of Public Computers per 1,000
residents

1.10 0.95 1.10 1.10 1.10
LCS Website satisfaction index 96% 95% 96% 96% 96%

Collection turnover rate 1.44 1.75 1.50 1.60 1.70

Collection growth rate -22% 6% -10% 10% 10%

Digital material circulation as a % of
total circulation
22% 30% 25% 26% 27%

Steinbeck Library

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Circulation of materials 63,972 75,000 65,000 70,000 75,000 Number of Visitors
65,266 75,000 70,000 75,000 80,000
JSL Collection turnover

0.76 1.00 0.90 1.00 1.10 Customer service satisfaction
index

92% 95% 95% 95% 95%
Program satisfaction index 92% 95% 95% 95% 95%
Program attendance (JSL) 4,365 3,500 4,500 5,000 5,500
Library and Community Services Department

Cesar Chavez Library

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Circulation of materials
47,156 55,000 50,000 55,000 60,000
Number of Visitors (CCL)

56,739 60,000 60,000 65,000 70,000
CC Collection turnover

1.18 1.50 1.20 1.30 1.40
Customer service satisfaction
index

96% 96% 96% 96% 96%
Program satisfaction index

96% 96% 96% 96% 96%
Program attendance (CCL) 7,961 6,000 8,250 8,500 9,000
El Gabilan Library

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2025/26
Goal
FY 2027/28
Goal
Circulation of Materials (EG) 106,851 112,000 110,000 115,000 120,000

Number of Visitors

75,116 80,000 80,000 85,000 90,000
El Gabilan collection turnover 2.11 2.75 2.15 2.25 2.35 Customer service satisfaction
index 95% 95% 95% 95% 95%

Program satisfaction index 95% 95%
95% 95% 95%

Program attendance (EG) 9,462 8,500 9,750 10,000 10,500

Library and Community Services Department

Community Education

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
# of Adult Learners (unduplicated) 407 550 450 500 550 Volunteer Tutor hours
2,862 2,000 3,000 3,000 3,000
Number of Homework Center
Students (unduplicated)

22 50 22 25 30
Number of Homework Center visits

165 150 175 200 225
Total Library Program attendance

36,102 35,000 37,000 38,500 40,000
Program attendance per capita

0.22 0.21 0.25 0.28 0.30
Program satisfaction index

98% 95% 98% 98% 98%
% of Salinas youth with a library
card

29% 35% 31% 40% 42%
% of Salinas youth participating in
Summer Reading Program

4% 5% 5% 7% 9%
Early childhood program
attendance (duplicated)

11,170 8,500 11,250 11,750 12,250

Library and Community Services Department

Department Position Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Administrative Analyst I 2.00 2.00 - 2.00 - Administrative Secretary 1.00 1.00 - 1.00 - Community Education Manager 1.00 1.00 - 1.00 - Community Services Manager 2.00 2.00 - 2.00 - Customer Experience Manager 1.00 1.00 - 1.00 - Deputy Director of Lib & Comm Svc 0.00 2.00 2.00 2.00 - Deputy Librarian 1.00 0.00 (1.00) 0.00 -
Librarian I 9.50 9.50 - 9.50 - Librarian II 2.00 2.00 - 2.00 - Library Clerk 10.00 10.00 - 10.00 - Library & Community Svcs Director 1.00 1.00 - 1.00 - Library Technician 6.00 6.00 - 6.00 - Library Technology Coordinator 1.00 1.00 - 1.00 - Literacy Assistant 2.00 2.00 - 2.00 - Literacy Specialist 0.50 0.50 - 0.50 - Management Analyst 1.00 1.00 - 1.00 - Neighborhood Services Coord 3.00 3.00 - 3.00 - Office Technician 1.00 1.00 - 1.00 - Park Maint Crew Sup 1.00 1.00 - 1.00 - Park Maint Worker 13.00 13.00 - 13.00 - Park Operations Manager 1.00 1.00 - 1.00 - Rec-Parks Superintendent 1.00 0.00 (1.00) 0.00 - Recreation Assistant 0.00 1.00 1.00 1.00 - Recreation Coordinator 5.00 5.00 - 5.00 - Senior Librarian 2.00 2.00 - 2.00 - Senior Recreation Assistant 2.00 2.00 - 2.00 - Sports Program Asst 1.00 1.00 - 1.00 - Sr Park Maint Worker 1.00 1.00 - 1.00 - Technical Services Manager 1.00 1.00 - 1.00 -

Total Positions 73.00 74.00 1.00 74.00 0.00

Library and Community Services Department

Organizational Chart

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Non-Departmental
Programs and Services

FUNCTION DESCRIPTION

NON-DEPARTMENTAL
65 West Alisal (Permit
Center)
Maintain City owned facility through preventative maintenance and repairs to ensure a clean, safe and well-operated facility for tenants and the public. 911 Services
County of Monterey dispatch services including, next generation radio network (NGEN), Tablet Command, Mobile License.

Agency Memberships
National League of Cities, League of California Cities, Legislative Advocacy, Association of Monterey Bay Area Governments (AMBAG), Local Agency Formation Commission (LAFCO), Monterey County Cities Association.

Animal Services
Effective, July 1, 2023, the City of Salinas and County of Monterey received services via the Hitchcock Road Animal Services Agency which was created as the result of a Joint Exercise of Powers Agreement, with the County of Monterey serving as the lead agency.

Assessment Districts
Collect, account for, and distribute principal and interest payments to assessment district bondholders and maintain an accurate accounting system for maintenance districts. Landscape and maintenance for public improvements within a development or project area that either create extraordinary public benefit, and/or require public improvements that cannot be funded without substantial financial hardship to the property owner.

Budget Stabilization
Account
To maintain the City’s fiscal stability in the event that something unforeseen reduces revenue or creates obligations that significantly impact the current - year budget.

Community Programs
Provide support to the various community and city -wide programs and activities supporting youth, families, prevention and education.

Debt Service
Payments related to the City’s debt service include, 2014 Certificate of Participation (COP), Police Station Financing, El Gabilan Library Financing, Measure X (Transportation Safety and Investment Plan) Bonds, and the 2020 A-1 and A-2 Series Refunding Bonds.

Elections (Municipal)
Cost-share for conducting general municipal elections with the Monterey County Elections Office.

Golf Course Debt Certificates of Participation Bonds Series 2020A Twin Creeks and Series 2020B Fairways.

Intermodal
Transportation
The ITC was owned and operated by the former Redevelopment Agency.

The City retained the property in 2012, and the operational expenses have been born by General Fund parking lease revenue. The ITC parking area has been upgraded by the Transportation Agency of Monterey County to extend Lincoln Ave for site access/circulat ion, installation of bicycle lanes and storage, and improved pedestrian access. The improved facility was transferred to the City in December 2022. Lease revenues offset the cost of maintaining the Intermodal Transportation Center (ITC).

Non-Departmental

FUNCTION DESCRIPTION

NON-DEPARTMENTAL
Other Services
Grant writing consultant, legal and audit services, GASB Actuarial valuations, employee recognition, computer equipment.

Retiree Benefits
The City provides post -retirement healthcare benefits to eligible employees who retire directly from the City.

Risk Management City’s insurance premiums.

See Monterey
Contribution
Annual contribution to See Monterey for advertising and increasing visitors to the City.

Transfers Out
Municipal Art Program, Police Building Debt, El Gabilan Library Debt, Golf Course Debt, Energy & Lease Revenue Debt, Fleet Maintenance, Insurances.

Non-Departmental

Budget Summary

FY 2026/27 Key Budget Actions

• Maintains funding for the Rental Assistance Program. (One-time costs: $500,000)

• Maintains funding for the Mobile Crisis Unit. (One-time costs: $400,000)

• Maintains funding for the Community Sponsorship Program. (One-time costs: $150,000)

• Maintains funding for the Sewer Rate Assistance Program. (One-time costs: $150,000)

• Adds funds for Citywide Supervisor/Leadership training programs. (One-time costs:
$100,000)

Non-Departmental

2024/25 2025/26 2025/26 2026/27 2027/28
Function Actuals Adopted Projected Proposed Proposed
65 West Alisal 185,097 262,426 262,426 262,426 264,496 911 Services 3,677,113 3,985,000 4,017,553 4,096,800 4,208,500 Agency Memberships 330,112 330,500 330,500 347,500 347,500 Animal Services 2,108,569 2,892,000 2,912,000 3,293,800 3,695,600 Assessment District Debt Serv ice 523,285 527,400 527,400 483,600 476,200 Budget Stabilization Contingency 4,994 1,000,000 512,532 2,000,000 2,000,000 Community Programs & Sponsor 461,778 350,000 398,500 400,000 400,000 Debt Service 11,544,701 12,570,800 12,570,800 12,533,300 12,402,900 Elections 237,856 - 7,286 500,000 - Golf Course Debt 667,962 688,900 688,900 694,700 274,200 Intermodal Transp Center 154,827 169,275 182,175 - - Other Services 1,195,682 1,530,500 1,941,637 2,124,000 2,124,980 Retiree Benefits 1,476,689 1,793,000 1,793,000 1,793,000 1,793,000 Risk Management 12,462,353 13,125,000 13,345,000 13,831,236 14,236,236 See Monterey Contribution 91,312 120,000 120,000 120,000 120,000 Transfers Out 26,013,497 22,353,020 30,473,169 19,174,300 19,205,900 Total Expenditures 61,135,828 61,697,821 70,082,879 61,654,662 61,549,512 2024/25 2025/26 2025/26 2026/27 2027/28
Expenditure Summary Actuals Adopted Projected Proposed Proposed Salaries & Benefits 511,246 793,000 793,000 793,000 793,000 Overt ime 307,450 - - - - Supplies & Services 22,819,872 26,695,201 26,943,312 29,835,362 30,358,312 Capital Outlay 82,496 280,000 296,797 280,000 280,000 Debt Service 11,401,268 11,576,600 11,576,600 11,572,000 10,912,300 Transfers Out 26,013,497 22,353,020 30,473,169 19,174,300 19,205,900 Total Expenditures 61,135,828 61,697,821 70,082,879 61,654,662 61, 549,512

Non-Departmental

2024/25 2025/26 2025/ 26 2026/27 2027/28
Funding Source Actuals Adopted Projected Proposed Proposed General Fund (1000) 23,867,735 22,875,701 30,101,427 24,207,426 25,530,276 Measure E (1100) 2,109,901 3,032,000 3,160,830 3,156,500 2,917,300 Measure G (1200) 8,075,952 8,683,800 9,094,444 6,747,900 5,712,400 2014 COP Consolidation (4104) 228,064 232,700 232,700 155,400 154,500 2018 Lease-El Gabilan Lib (4110) 1,117,515 1,456,100 1,456,100 1,460,700 1,487,900 2018 Lease-PS Building-Pol (4106) 5,453,625 5,987,400 5,987,400 5,984,700 6,050,800 2019 Spec Tax Bond MB (4204) 164,109 168,100 168,100 170,200 167,200 2019 Spec Tax Bond MB 2 (4205) 135,625 139,800 139,800 142,900 140,900 2019 Spec Tax Bond MB 3 (4206) 164,075 167,800 167,800 170,500 168,100 2024 Energy Efficiency (4113) 1,109,152 263,500 263,500 275,300 286,500 Assess Districts-Debt Sv c (4202) 51,173 51,700 51,700 - - BSCC-Board of St & Comm (3283) - - 399,858 - - COP 2018B T.R.I.P. (4107) 2,336,275 2,340,100 2,340,100 2,338,800 2,321,500 Fairways Golf Course (6301) 229,997 249,700 249,700 257,200 274,200 General Liability Self-Ins (7104) 4,057,662 4,551,000 4,651,000 4,806,000 5,170,000 Internal Services Admin (7101) - 194,220 194,220 - - Internal Services Ins (7102) 2,062,037 2,254,000 2,374,000 2,135,236 2,176,236 Maintenance Dist Admin (2101) 1,938 - - - - Refund Bonds 2020A-Energy (4111) 1,591,295 1, 623,600 1,623,600 1,655,800 1,689,700 Refund Bonds 2020A-SVSW (4112) 663,580 667,400 667,400 662,600 412,000 Twin Creek Golf Course (6302) 723,465 439,200 439,200 437,500 - Worker's Comp Self-Ins (7103) 6,992,654 6,320,000 6,320,000 6,890,000 6,890,000 Total Expenditures 61,135,828 61,697,821 70,082,879 61,654,662 61,549,512 2024/25 2025/26 2025/26 2026/27 2027/28
Revenue Summary Actuals Adopted Projected Proposed Proposed Business License Tax 6,913,968 6,718,000 6,718,000 7,019,000 7,124,000 Charges for Services 4,340,466 2,900,000 3,092,000 3,279,000 3,371,000 Fines & Forfeitures 131,909 155,000 155,000 160,000 160,000 Franchise Fees 10,161,464 10,181,000 10,181,000 10,371,000 10,577,000 Intergovernmental 1,331,859 375,000 610,917 545,900 535,400 Investment Earnings 6,348,489 6,009,400 6,279,689 4,909,500 5,041,600 Other Revenue* 13,513,261 8,467,500 9,730,718 49,256,266 8,685,600 Property Tax 40,564,178 42,052,000 42,052,000 43,511,000 44,859,000 Sales & Use Tax 91,922,938 91,015,000 91,015,000 97,550,000 101,915,000 Transfers In 26,562,259 19,286,820 22,202,358 15,272,080 15,352,980 Transient Occupancy Tax 3,043,727 3,119,000 3,119,000 3,105,000 3,167,000 Utility Users Tax 15,283,481 14,003,000 15,758,000 15,819,000 16,373,000 Total Revenues 220,117,999 204,281,720 210,913,682 250,797,746 217,161,580 * Schedule A - Other Revenue

Non-Departmental

Schedule A – Other Revenue

2024/25 2025/26 2025/ 26 2026/27 2027/28
Other Revenue Actuals Adopted Projected Proposed Proposed Bingo Taxes 5,487 - - 4,500 4,500 Bond Proceeds 4,735,000 - - 40,844,166 - Building Lease - - - 57,400 - CalPERS Ind Disability Reimb 493,338 150,000 150,000 150,000 150,000 First Tee Lease 60,000 60,000 - 60,000 60,000 Insurance Reimb 84,974 75,000 75,000 85,000 90,000 Land & Building Sale - - 1,323,218 - - Liability Insurance 383,412 384,000 384,000 500,700 681,600 Loss/Damage Reimb 28,903 - - - - Miscellaneous Deposits 351 - - - - Miscellaneous Insurances 3,886 - - - - Miscellaneous Receipts 258,082 300,000 400,000 313,000 315,000 PD Unclaimed Property 52 - - - - PERS Retirement Cost Share 542,302 552,000 552,000 - - Rental Income 162,444 145,000 145,000 160,000 - Sierra Lease 100,000 100,000 - 100,000 100,000 Subpoena-Civil 1,585 1,500 1,500 1,500 1,500 Surplus Property 78,814 70,000 70,000 60,000 60,000 Workers Comp Reimb 6,574,630 6,630,000 6,630,000 6,920,000 7,223,000 Total Other Revenue 13,513,261 8,467,500 9,730,718 49,256,266 8,685,600

Police Department
Programs and Services

FUNCTION DESCRIPTION

ADMINISTRATION AND SUPPORT
Administration

Provides direction, coordination and support for all department divisions and functions; coordinates technical and maintenance services; coordinates and manages all contract administration and fiscal functions of the department.

Grants
Coordinates and manages grants and associated reimbursements including California Board of State and Community Corrections (BSCC), Office of Traffic Safety (OTS), Department of Justice (DOJ), and California Office of Emergency Services (Cal OES). Participates in the Single Audit.

Personnel & Training
Works in partnership with the Commission on Peace Officer Standards and Training (POST) and the South Bay Regional Public Safety Training Consortium to enhance the quality of the Advanced Officer Training program while minimizing costs. Enhances recruitment efforts to achieve and maintain full staffing with an emphasis on recruiting from the local population.

Community Engagement
& Youth Services
Coordinates community outreach and education services. Strengthens relationships with community members through a variety of community engagement activities. Provides educational and crime safety programing through public presentations and community events. Coordinates youth service programs, including Youth Diversion and Youth Cadet programs.

FIELD OPERATIONS AND SUPPORT
Patrol & Traffic
Enforcement
Provides uniformed patrol services throughout the City to prevent crime and apprehend criminal violators. Provide responses to crimes in process or other calls for service. During FY 2024-25 , the Salinas Police Department received 136,552 total calls for service; enforces State and City traffic laws and codes to improve highway/roadway safety and to promote compliance through the use of specialized training and enforcement ; investigates traffic accidents for causative factors.

Special Operations
Develops plans to staff public events to ensure public order and safety needs and mitigate traffic issues. Work closely with City departments on the Special Event Committee to provide communication and customer service to those planning special events. Enforces
City and State codes regarding
abandoned vehicles, parking laws, long term parking violations, and related complaints.

Records
Provides immediate response to field officer requests and timely processing of information and reports through 24-hour staffing. Acts as a primary point of contact for the Department during regular business hours and after hours.

Manages and maintains local, state and federal databases in order to assist in the identification, apprehension and prosecution of criminal offenders, and to ensure officer and public safety.

INVESTIGATIVE SERVICES AND SUPPORT
Investigations
Conducts investigations to identify and apprehend suspects for prosecution purposes. Provides investigative follow -up on criminal cases, prepares cases for prosecution, and coordinates with other law enforcement agencies.

Provides crime analysis to identify crime trends for proactive and focused investigation attention; provides field and lab-based evidence collection and processing services. Investigates and reconstructs crime scenes, processes photographic, fingerprint, video and firearms evidence. Manages the field- based Crime Scene Investigator program.

Police Department

FUNCTION DESCRIPTION

INVESTIGATIVE SERVICES AND SUPPORT
Violence Suppression
Task Force
Investigates gang and drug-related crimes, including coordination with local, state, and federal law enforcement agencies. Collects information on gangs, gang members, and drug traffickers. Provides gang and drug related training and other criminal intel
ligence to law enforcement and members of the
community.

Evidence & Property
Provides security, integrity, and control of property and evidence collected by officers to support the process of a successful prosecution. Facilitates the return of property to rightful owners.

Police Department

Department Budget Summary

Expected FY 2026/27 Service Delivery

• Continue to recruit and retain staff to expand community policing activities within the department, which will maintain and increase communication and transparency with the community. (Strategic Goal: Public Safety)
• Continue cross-departmental collaborations to address quality of life issues. (Strategic Goals: Public Safety & City Services)
• Continue to secure new grants and supplemental funding to support police operations and expand services to the community. (Strategic Goal: Public Safety) • Expand community engagement and youth service activities to enhance public safety by fostering trust and collaboration between law enforcement and the community. (Strategic Goals: Public Safety & Youth and Seniors)

Expected FY 2027/28 Service Delivery

• Continue to recruit and retain staff to expand community policing activities within the department, which will maintain and increase communication and transparency with the community. (Strategic Goal: Public Safety)
• Continue cross-departmental collaborations to address quality of life issues. (Strategic Goals: Public Safety & City Services)
• Continue to secure new grants and supplemental funding to support police operations and expand services to the community. (Strategic Goal: Public Safety) • Continue community engagement and youth service activities to enhance public safety by fostering trust and collaboration between law enforcement and the community. (Strategic Goals: Public Safety & Youth and Seniors)

FY 2025/26 Top Accomplishments

• Expanded employee recruitment and retention activities hiring six (6) lateral police officers and 11 police r ecruits during 2025. A total of 15 recruits graduated from the Police Academy during 2025. Expanded SPD presence at recruitment events and provided training for potential applicants. (Strategic Goal: Public Safety)

• Maintained a high homicide solve rate for the last four years, with solve rate significantly higher than the national average. (Strategic Goal: Public Safety)

• Prioritized a department-centric community engagement focus and developed relationships with various community groups . During 2025, the department participated in 115 events/presentations, with more than 25,000 community member interactions. (Strategic Goal: Public Safety)

Police Department

• Launched the Youth Diversion Program in January 2025 with 15 youth successfully graduating from the program in the first year. Revitalized the Youth Cadet Program and increased capacity to provide this opportunity for up to 35 youth. (Strategic Goals: Public Safety, Youth and Seniors)

• Expanded focus on organizational wellness, including revitalization of peer support and mentoring activities, and provided multiple in- house trainings. (Strategic Goal: Public Safety)

FY 2026/27 Key Budget Actions

• Unfreezes 4.0 FTE Police Officer positions to increase workforce and manage the public safety needs of the community. (Ongoing costs: $759,590)

• Adds 1.0 FTE Deputy Police Chief position to address additional supervisory needs to ensure effective oversight of divisions and personnel for operational continuity during absences, emergencies, or critical incidents. (Ongoing costs: $375,100)

Operating Funds Managed

• General Fund (1000)

• Measure E (1100)

• Measure G (1200)

• Asset Forfeiture (2502)

• BSCC-Board of St & Comm Correction (3282)

• Cal ID / RAN Grant (3302)

• Internal Services-Fleet Maintenance (7120)

• Sales Tax-Proposition 172 (2201)

• Supplemental Law Enf – AB3229 (2202)

• Vehicle Abatement (2504)

Police Department

2024/25 2025/26 2025/ 26 2026/27 2027/28
Function Actuals Adopted Projected Proposed Proposed
Animal Control Services 92,591 125,800 125,800 - - Evidence & Property 723,540 751,510 758,839 857,890 897,800 Federal Asset Forfeiture 4,128 30,000 30,000 30,000 30,000 Field Operations 39,169,104 41,312,500 42,187,075 43,588,570 45,426,420 Fleet/Equipment Maintenance 480,502 500,000 500,000 500,000 500,000 Grants 1,305,312 592,160 3,317,751 463,710 473,360 Investigations 6,617,358 6,881,390 6,992,647 7,317,170 7,401,140 Maintenance Services 147,173 147,660 147,660 151,390 164,150 Personnel & Training 1,938,668 2,422,010 2,497,337 2,245,510 2,845,360 Police Administration 1,102,919 1,471,630 1,608,730 2,071,110 2,164,910 Records 1,087,446 1,718,610 1,718,110 1,708,560 1,808,410 Special Operations 404,547 1,044,330 1,050,983 1,384,330 1,453,890 Support Services 4,005,460 4,661,320 4,698,704 4,671,390 4,749,780 Technical Services 384,275 364,610 364,610 389,010 411,110 Traffic 1,074,915 1,417,910 1,435,458 1,190,360 1,297,540 Violence Suppression Task Force 3,914,590 3,795,790 3,865,713 4,211,740 4,394,770 Total Expenditures 62,452,529 67,237,230 71,299,417 70,780,740 74,018,640 2024/25 2025/26 2025/26 2026/27 2027/28
Expenditure Summary Actuals Adopted Projected Proposed Proposed Salaries & Benefits 49,547,549 55,160,070 56,143,283 57,693,540 60,881,660 Overt ime 5,285,490 4,970,500 5,470,514 6,061,900 6,100,350 Supplies & Services 6,830,988 6,673,300 9,160,488 7,025,300 7,036,630 Capital Outlay 363,149 8,000 99,772 - - Debt Service 225,352 225,360 225,360 - - Transfers Out 200,000 200,000 200,000 - - Total Expenditures 62,452,529 67,237,230 71,299,417 70,780,740 74,018,640

Police Department

2024/25 2025/26 2025/ 26 2026/27 2027/28
Funding Source Actuals Adopted Projected Proposed Proposed General Fund (1000) 49,276,948 47,199,860 47,950,823 47,650,710 49,383,770 Measure E (1100) 3,961,042 10,052,880 10,431,573 7,173,670 8,005,930 Measure G (1200) 6,347,626 7,178,990 7,385,930 13,399,700 14,037,130 Asset Forfeiture (2502) 4,128 30,000 30,000 30,000 30,000 BSCC-Board of St & Comm (3282) 483,754 409,000 2,519,933 286,050 286,090 Cal ID / RAN Grant (3302) 287,006 183,160 167,311 177,660 187,270 Cal OES (3183) 75,000 - 75,000 - - DOJ Office of Justice Prog (3182) 223,271 - 62,033 - - Internal Services-Fleet Maint (7120) 480,502 500,000 500,000 500,000 500,000 Local JAG (3161) 67,830 - 107,970 - - Pedestrian & Bike Safety (3156) 7,440 - 195,000 - - Pedestrian & Bike Safety (3158) 88,737 - 81,575 - - Police Reimbursable Costs (3109) 16,603 - - - - Sales Tax-Proposition 172 (2201) 46,882 600,000 600,000 600,000 600,000 Selective Traffic Enforcement (3157) 48,530 - 23,930 - - Selective Traffic Enforcement (3159) 7,141 - 85,000 - - Supp Law Enf - AB3229 (2202) 500,000 500,000 500,000 650,000 650,000 Traffic Safety (2503) 285,205 325,000 325,000 - - Vehicle Abatement (2504) 244,884 258,340 258,340 312,950 338,450 Total Expenditures 62,452,529 67,237,230 71,299,417 70,780,740 74,018,640 2024/25 2025/26 2025/26 2026/27 2027/28
Revenue Summary Actuals Adopted Projected Proposed Proposed Charges for Services 535,940 524,700 524,700 464,700 464,700 Fines & Forfeitures 323,271 375,000 375,000 100,000 100,000 Intergovernmental 2,380,962 1,327,160 5,079,026 1,313,710 1,323,360 Investment Earnings 71,268 23,600 23,600 47,300 46,500 Licenses & Permits 86,839 75,000 75,000 75,000 75,000 Other Revenue* 643,680 600,000 600,000 600,000 600,000 Transfers In - - 9,580 - - Total Revenues 4,041,960 2,925,460 6,686,906 2,600,710 2,609,560 * Schedule A - Other Revenue

Police Department

Schedule A – Other Revenue

2024/25 2025/26 2025/26 2026/27 2027/28
Other Revenue Actuals Adopted Projected Proposed Proposed Animal Shelter Donations 64 - - - - Building Lease 46,426 - - - - City of Salinas-SB 172 597,190 600,000 600,000 600,000 600,000 Total Other Revenue 643,680 600,000 600,000 600,000 600,000

Police Department

Performance Measures

Personnel & Training

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
POST Mandated CPT (hours per
officer) 24 24 24 24 24
POST Mandated Perishable Skills
Training (hours per officer) 24 24 24 24 24

Special Operations

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Community Events and/or
Presentations 91 Not
Reported 100 105 110
Attendance/Interactions at
Community Events and/or
Presentations
17,901 Not
Reported 22,000 25,000 26,000
Alcohol Permit Review 88 10 98 100 100

Support Services

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Investigate/reconstruct major crime
scenes 30 30 30 30 30
Firearms Processed (in-house) 279 250 250 250 250
Firearms Processed (outside
agency) n/a n/a n/a n/a n/a
National Integrated Ballistics
Information Network (NIBIN) Entries
Not
Reported
Not
Reported 350 350 350

Police Department

Technical Services

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
NIBRS 12 12 12 12 12
Process Citations for Court 4,062 3,100 4,200 4,500 4,800

Evidence & Property

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Evidence items processed 7,696 5,000 3,000 5,000 4,000 Evidence items purged 6,793 6,500 3,500 5,500 6,500

Records

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal

Arrest Packets Completed for
Court

2,663 2,500 2,800 3,000 3,500
Reports Processed 13,835 16,500 15,000 14,500 15,500

Field Operations

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Calls for Service 136,552 Not
Reported 130,000 130,000 130,000

Police Department

Traffic

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Percent Reduction in Reported
Collisions from Prior Year
Increase

5.7% 100.0% Increase
5% 100% 100%
Percent Reduction in Fatal
Accidents from Prior Year 0% 100.0% Reduction of
27% 100% 100%

Investigations

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Investigations Completed 345 400 350 360 370
Average Clearance Rate/All
Cases 93% 85% 85% 85% 85%
Gang WorkUps/Exp* -
Detective/Patrol Cases only
Cases 22 25 23 24 25
Defendants 29 28 29 30 31

Police Department

Violence Suppression

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Gang Registrations 9 0 0 0 0
Court Presentations/Expert
Testimony 6 0 0 0 0
Weapons Seized 115 0 0 0 0
Gang related investigations 170 0 0 0 0
Gang/Narcotic/Warrant/Gun related
arrests 115 0 0 0 0
Gang/Narcotic Presentations-
Community 3 1 0 1 1
Narcotics (Meth, Heroin, Cocaine)
Seized (in pounds) 128 0 0 0 0
Parole/Probation Searches 8 0 0 0 0
Search Warrants 76 0 0 0 0

Asset Seizure

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Cases Initiated 13 0 1 0 0

Police Department

Department Position Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Administrative Analyst I 2.00 2.00 - 2.00 - Administrative Secretary 2.00 2.00 - 2.00 - Animal Services Office Asst 1.00 0.00 (1.00) 0.00 - Assistant Chief of Police 1.00 1.00 - 1.00 - Chief of Police 1.00 1.00 - 1.00 - Community Outreach Asst 1.00 1.00 - 1.00 - Community Outreach Asst - LT 1.00 0.00 (1.00) 0.00 - Community Service Aide 3.00 3.00 - 3.00 - Community Service Officer 14.00 14.00 - 14.00 - Crime Analyst 2.00 2.00 - 2.00 - Criminalist 1.00 1.00 - 1.00 - Deputy Chief of Police 0.00 1.00 1.00 1.00 - Forensic Specialist I 2.00 2.00 - 2.00 - Forensic Specialist II 1.00 1.00 - 1.00 - Investigative Specialist 2.00 2.00 - 2.00 - Management Analyst 1.00 1.00 - 1.00 - Office Technician 0.00 1.00 1.00 1.00 - Police Commander 7.00 7.00 - 7.00 - Police Officer 125.00 129.00 4.00 129.00 - Police Records Coordinator 1.00 1.00 - 1.00 - Police Sergeant 23.00 23.00 - 23.00 - Police Services Admin Specialist 0.00 3.00 3.00 3.00 - Police Services Administrator 1.00 1.00 - 1.00 - Police Services Technician 9.00 0.00 (9.00) 0.00 - Police Services Specialist I / II 0.00 9.00 9.00 9.00 - Property/Evidence Supervisor 1.00 1.00 - 1.00 - Property/Evidence Technician 2.00 2.00 - 2.00 - Public Safety Facilities Worker 1.00 1.00 - 1.00 - Public Safety Information Officer 0.00 1.00 1.00 1.00 - Public Safety Facilities Worker 0.00 1.00 1.00 1.00 - Senior Police Services Tech 3.00 0.00 (3.00) 0.00 - Supervising Police Services Spec 0.00 3.00 3.00 3.00 - Supervising Police Services Tech 3.00 0.00 (3.00) 0.00 - Victim Advocate 1.00 1.00 - 1.00 - Total Positions 212.00 218.00 6.00 218.00 0.00

Police Department

Organizational Chart

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Public Works Department

Programs and Services

FUNCTION DESCRIPTION

ADMINISTRATION
Strategic Support Provide administrative oversight managing the operating budget, Capital Improvement Program budget , and supporting efficient and effective operations. It continuously evalu ates organizational structure and resources while aligning departmental activities with the City Council’s priorities and long term goals.

ENGINEERING
Development
Engineering

Review of planning site development applications and building permit applications for development related engineering and Public Works requirements. Plan review and inspection of private and public development projects for compliance with National Pollutant Discharge Elimination System (NPDES), stormwater permit and Federal Emergency Management Agency (FEMA) requirements. Management of the
City of Salinas Street Vendor
Program which includes review and issuance of vendor permits.

Engineering Services
Provide professional engineering and administrative services necessary for the planning, programming (budget, schedule, scoping) , design and construction services of the City facilities and infrastructure Capital Improvement Program (CIP) projects on time, within budget, of good quality and to the satisfaction of customers and stakeholders. CIP provides for the delivery of community projects that improve the quality of life for the citizens of Salinas through the efficient management of public resources. Assess new infrastructure needs associated with City growth and plan to meet those needs with proper project planning, programming and revisions to the Development Impact Fees.

TRAFFIC & TRANSPORTATION
Traffic
Manage traffic signal maintenance for the safe and efficient movement of commerce and people.

Transportation
Oversee and manage the City’s transportation system. Support development plans and transportation projects to ensure responsible well -planned growth within the City.. Plan for future traffic needs and promote the use of alternative transportation modes to reduce traffic demand and congestion.

SUSTAINABILITY
Environmental
Stewardship
Promote sustainable practices in the areas of water, solid waste, and energy both regionally and locally. Increase the City’s tree canopy. Implement special projects that have a strong environmental component while maintaining a commitment to social equity and community involvement.

GEOGRAPHIC INFORMATION SYSTEMS
GIS Web Content &
Application Development
Enhance and modernize the City’s geospatial data, applications, and services by ensuring all GIS layers and content are aligned with current web- based platforms, industry standards, and emerging technologies. Develops interactive web maps, dashboards, and analytical tools that transform complex information into clear, actionable insights. Implement system integrations and data automation for citywide programs, databases, and operational processes, enabling departments and divisions to visualize their work, monitor performance, and access information more efficiently.

Public Works Department

FUNCTION DESCRIPTION

MAINTENANCE
Facilities Maintenance
Implement maintenance management program for all City building and facilities. Provide effective periodic preventive maintenance and inspections to reduce the incidence of unanticipated repair.

Street Maintenance
Maintain sidewalks, curbs and gutters by repair or replacement as resources allow. Maintain street lights, traffic signs and pavement markings in good repair. Maintain streets pavement through patching, crack sealing and pothole repair.

Graffiti Abatement
Works to remove graffi ti from public property to maintain a clean, safe and welcoming community. The program provides accessible reporting tools that enable residents and businesses to quickly report graffiti and support timely response efforts.

ENVIRONMENTAL COMPLIANCE

Environmental
Compliance
Inspect and investigate sources of pollution to protect the public and the environment in compliance with the City’s National Pollution Discharge Elimination System (NPDES) Permit and ensure conformance with Federal, State, and local regulations.

URBAN FORESTRY
Tree Maintenance
Maintains Salinas’ urban forests including City street trees, greenbelt, median trees, and trees within public facility landscapes. Provide professional quality service, utilizing International Society of Arboriculture tree care practices and standards set forth by the American National Standards Institute (ANSI) and the Tree City USA program.

NATIONAL POLLUTANT DISCHARGE ELIMINATION SYSTEM (NPDES) NPDES Permit
Compliance
Oversee and manage the City’s NPDES stormwater permit compliance program; Consolidate the City’s stormwater permit compliance efforts while preventing permit violations from US Environmental Protection Agency (EPA) and Regional Water Board audits. Promote climate resiliency and develop a stormwater funding mechanism.

Storm Drainage
Maintenance
Inspect, clean and repair the existing storm drain system as required to assure that the City accomplishes water quality objectives as outlined in the City’s NPDES Permit and to reduce the risk of localized flooding.

Street Cleanliness
Maintain clean streets, maximizing street sweeping throughout the City consistent with the City’s NPDES Stormwater Permit requirements. Reduce the amount of refuse in the City’s storm sewer effluent consistent with NPDES best management practices.

INDUSTRIAL WASTE
Water Treatment
Maintain the Industrial Waste Treatment Facility and Industrial Waste Collection System in a manner consistent with the City’s Waste Discharge Requirements (WDR), permit issued by the Central Coast Regional Water Pollution Control Board, and State and Federal laws and regulations.

SANITARY SEWER
Sewer Maintenance
Maintain the Sanitary Sewer Collection System consistent with the Statewide General Waste Discharge Requirement (WDR) permit for Sanitary Sewer Systems and the City’s Sewer System Management Plan. Clean and repair existing sanitary sewer mains for the heal
th and safety of the residents of
Salinas.

Public Works Department

VEHICLE/EQUIPMENT MAINTENANCE

FUNCTION DESCRIPTION

PARKING
Parking Program
Management
Develop a sustainable downtown parking program, provide effective control of parking services and resources in a residential parking district, and provide a sustainable parking enforcement program that supports all parking programs.

ASSESSMENT AND MAINTENANCE DISTRICTS

Maintenance Services

Prepare the annual Engineer’s Report for the Landscape and Maintenance Districts (LMD’s ) in compliance with applicable requirements. Provide responsive service by addressing resident concerns and resolving maintenance issues. Deliver cost effective landscape maintenance aligned with approved budgets to keep districts areas clean and maintained.

VEHICLE/EQUIPMENT MAINTENANCE
Fleet Management
Inspect, maintain and repair the City’s vehicle and equipment fleet. Develop and staff an effective preventive maintenance program to reduce the incidence of unscheduled repairs.

Public Works Department

Department Budget Summary

Expected FY 2026/27 Service Delivery
• Support Extension of Caltrain Rail Service to Salinas to help mitigate vehicle miles traveled and support future growth. (Strategic Goal: Infrastructure) • Implementing Americans with Disabilities Act (ADA) Transition Plan and Street Sign Management Plan. (Strategic Goal: Infrastructure)
• Continue to develop the City’s reforestation program. (Strategic Goal: Infrastructure) • Support completion of the General Plan Update EIR, CAP and Circulation Element. (Strategic Goal: Infrastructure)
• Support design and construction of Future Growth Area developments. (Strategic Goals:

Housing and Economic Development)
• Support design and construction of private development Support design and construction of Future Growth Area developments . (Strategic Goal: Housing and Economic Development)
• Continue the long-term source water agreement with Monterey One Water and the Monterey County Water Resources Agency. (Strategic Goal: Infrastructure) • Continue work on developing a Sustainable Citywide Parking Management Program. (Strategic Goal: Infrastructure)
• Initiate a Prop 218 process in order to attain sustainable maintenance service levels in the Harden Ranch Maintenance District. (Strategic Goal: Infrastructure) • Pursue HSIP and other grant funds to support road safety improvements. (Strategic Goal:

Infrastructure)
• Complete construction of the Boronda/McKinnon Roundabout . (Strategic Goal:

Infrastructure)
• Complete design of the Boronda/El Dorado and Boronda/Natividad Roundabouts . (Strategic Goal: Infrastructure)
• Complete in-house design and construction of the annual City -wide pavement improvements project. (Strategic Goal: Infrastructure)
• Complete in-house design and construction of the annual City -wide sidewalk repair and ADA access ramps project. (Strategic Goal: Infrastructure) • Complete annual Sanitary Sewer CCTV survey. (Strategic Goal: Infrastructure) • Complete design and construction of Abbott Street sanitary sewer mains and manhole rehabilitation and replacement. (Strategic Goal: Infrastructure) • Complete design of San Juan Grade Sidewalk and Streetlight Improvements project . (Strategic Goal: Infrastructure)
• Complete design of the Bridge Maintenance Program repairs. (Strategic Goal:

Infrastructure)
Public Works Department

• Complete design and construction of streetlights improvements . (Strategic Goal:

Infrastructure)
• Complete construction of the Industrial Wastewater Treatment Facility Pump Station and Electrical Improvements. (Strategic Goal: Infrastructure) • Complete design of the Lake Street Pump Station and begin construction. (Strategic Goal:

Infrastructure)
• Complete design and construction of the Carr Lake Sanitary Sewer System improvements. (Strategic Goal: Infrastructure)
• Complete construction of the Garner/Pacific/Acosta Plaza intersection improvements. (Strategic Goal: Infrastructure)
• Complete design of Harden Parkway Path and Safe Routes to School Plan. (Strategic Goal: Infrastructure)
• Complete demolition of the former police department building and design of the City Hall parking lot. (Strategic Goal: Infrastructure)
• Complete environmental clearance and design of the Williams Road Streetscape and Undergrounding Project. (Strategic Goal: Infrastructure) • Complete design of the John St/Williams Rd Safe Routes to School Plan. (Strategic Goal:

Infrastructure)
• Complete design of San Juan Grade Sidewalk and Streetlight Improvements project . (Strategic Goal: Infrastructure)
• Complete design of the Bridge Maintenance Program repairs . (Strategic Goal:

Infrastructure)
• Complete construction of City Hall improvements. (Strategic Goal: Infrastructure) • Complete construction of Sherwood Recreation Center Building Improvements. (Strategic Goal: Infrastructure)
• Complete design and construction of the City Yard EV charging infrastructure. (Strategic Goal: Infrastructure)
• Complete design and construction of the Firehouse Improvements . (Strategic Goal:

Infrastructure)
• Complete design and construction of Airport Taxiway Improvements. (Strategic Goal:

Infrastructure)
• Complete construction of El Gabilan Play Lot Improvements . (Strategic Goal:

Infrastructure)
• Complete design and construction of Phase 1 Chinatown Revitalization Project. (Strategic Goal: Infrastructure)
• Complete assessment for ADA Transition Plan Update. (Strategic Goal: Infrastructure) • Complete design and construction of annual CDBG ADA Curb Ramp Improvements . (Strategic Goal: Infrastructure)
• Complete Storm Drain Development Impact Fee Study. (Strategic Goal: Infrastructure) Public Works Department

• Complete update of Traffic Impact Fee Program. (Strategic Goal: Infrastructure) • Complete annual study and engineer’s report for the assessment and maintenance districts. (Strategic Goal: Infrastructure)
• Complete establishment of assessment maintenance district for the Salinas Ag Industrial Center. (Strategic Goal: Economic Development)
• Continue improvements to the Traffic Command Center. (Strategic Goal: Infrastructure) • Certify E&TS for valid speed limits for all City Streets. (Strategic Goals: Infrastructure & Public Safety)
• Update signal timing plans for improved safety and operations. (Strategic Goals:

Infrastructure & Public Safety)
• Continue coordination with the South of Salinas Interchange Project and frontage road system connecting to south Salinas. (Strategic Goal: Infrastructure) • Continue to support Salinas PD traffic enforcement efforts. (Strategic Goals: Infrastructure & Public Safety)
• Continue to support Fire Department emergency response through signal pre-emption and computer aided dispatch. (Strategic Goals: Infrastructure & Public Safety) • Continue to c oordinate and manage spatial data collection efforts, including drone imagery, field data capture, and historical map digitization, to maintain an accurate and up-to-date geospatial database. (Strategic Goal: Infrastructure) • Continue to develop and deliver customized GIS solutions and tools that support evolving City projects, enabling departments and divisions to access tailored, location-based data for fast, accurate, and informed decision-making. (Strategic Goal: Infrastructure) • Continue to s upport interdepartmental collaboration by creating integrated GIS dashboards and applications that combine data from multiple departments to streamline operations and promote shared situational awareness. (Strategic Goal: Infrastructure)

Expected FY 2027/28 Service Delivery
• Begin construction of the Boronda/El Dorado Roundabout. (Strategic Goal: Infrastructure) • Complete in- house design and construction of the annual City -wide pavement improvements project. (Strategic Goal: Infrastructure)
• Complete in-house design and construction of the annual City -wide sidewalk repair and ADA access ramps project. (Strategic Goal: Infrastructure) • Complete annual Sanitary Sewer CCTV survey. (Strategic Goal: Infrastructure) • Complete design and construction of Sanitary Sewer Pipe and Manhole repairs and replacement. (Strategic Goal: Infrastructure)
• Complete design and construction of streetlights improvements . (Strategic Goal:

Infrastructure)
Public Works Department

• Continuing construction of the Lake Street Pump Station Improvements. (Strategic Goal:

Infrastructure)
• Complete construction of Harden Parkway Path and Safe Routes to School Plan. (Strategic Goal: Infrastructure)
• Continue to pursue and secure adequate funding to address the backlog of pavement reconstruction and street repairs of arterial, collector, and residential streets based on the recommendations and prioritization set by the Pavement Management policy. (Strategic Goal: Infrastructure)
• Complete construction of San Juan Grade Sidewalk and Streetlight Improvements project. (Strategic Goal: Infrastructure)
• Complete construction of the Bridge Maintenance Program repairs . (Strategic Goal:

Infrastructure)
• Support smart growth vision for Future Growth Areas infrastructure. (Strategic Goal:

Infrastructure)
• Continue to support Extension of Caltrain Rail Service to Salinas to help mitigate vehicle miles traveled and support future growth. (Strategic Goal: Infrastructure) • Continue to implement Americans with Disabilities Act (ADA) Transition Plan and Street Sign Management Plan. (Strategic Goal: Infrastructure)
• Certify E&TS for valid speed limits for all City Streets. (Strategic Goals: Infrastructure & Public Safety)
• Update signal timing plans for improved safety and operations. (Strategic Goals:

Infrastructure & Public Safety)
• Pursue and secure adequate funding to address the backlog of pavement reconstruction and street repairs of arterial, collector, and residential streets based on the recommendations and prioritization set by the Pavement Management policy. (Strategic Goal: Infrastructure)
• Continue coordination with the South of Salinas Interchange Project and frontage road system connecting to south Salinas. (Strategic Goal: Infrastructure) • Continue to support Salinas PD traffic enforcement efforts. (Strategic Goals: Infrastructure & Public Safety)
• Continue to support Fire Department emergency response through signal pre-emption and computer aided dispatch. (Strategic Goals: Infrastructure & Public Safety) • Continue to c oordinate and manage spatial data collection efforts, including drone imagery, field data capture, and historical map digitization, to maintain an accurate and up-to-date geospatial database. (Strategic Goal: Infrastructure) • Continue to develop and deliver customized GIS solutions and tools that support evolving City projects, enabling departments and divisions to access tailored, location-based data for fast, accurate, and informed decision-making. (Strategic Goal: Infrastructure) Public Works Department

• Continue to support interdepartmental collaboration by creating integrated GIS dashboards and applications that combine data from multiple departments to streamline operations and promote shared situational awareness. (Strategic Goal: Infrastructure) • Continue long-term source water agreement with Monterey One Water and the Monterey County Water Resources Agency. (Strategic Goal: Infrastructure) • Continue to c oordinate and manage spatial data collection efforts, including drone imagery, field data capture, and historical map digitization, to maintain an accurate and up-to-date geospatial database. (Strategic Goal: Infrastructure) • Continue to develop and deliver customized GIS solutions and tools that support evolving City projects, enabling departments and divisions to access tailored, location-based data for fast, accurate, and informed decision-making. (Strategic Goal: Infrastructure) • Continue to s upport interdepartmental collaboration by creating integrated GIS dashboards and applications that combine data from multiple departments to streamline operations and promote shared situational awareness. (Strategic Goal: Infrastructure)

FY 2025/26 Top Accomplishments
• Provide engineering and street maintenance support for various City special events. (Strategic Goals: Infrastructure & Public Safety)
• Continued homeless encampment cleanups in parks and waterways. (Strategic Goal :

Public Safety)
• Completed Council approved Traffic Calming Projects. (Strategic Goals: Infrastructure & Public Safety)
• Completed the annual 2024 Engineering and Traffic surveys for speed limits. (Strategic Goals: Infrastructure & Public Safety)
• Completed the 2025 City-Wide Pavement Improvements. (Strategic Goals: Infrastructure & Public Safety)
• Complete the annual Pavement Crack Treatment Project. (Strategic Goals: Infrastructure & Public Safety)
• Completed the 2025 City-Wide sidewalk Improvements. (Strategic Goals: Infrastructure & Public Safety)
• Completed the Natividad Creek Park Restroom Rehabilitation Improvements project. (Strategic Goals: Infrastructure)
• Completed Closter Park Accessible Improvements project. (Strategic Goals: Infrastructure & Public Safety)
• Completed Closter Park Revitalization Project. (Strategic Goals: Infrastructure) • Completed Sanitary Sewer CCTV Survey and Spot Repairs projects. (Strategic Goals:

Infrastructure)
• Completed design of Roosevelt Solar -Powered Streetlighting Project . (Strategic Goals:

Infrastructure & Public Safety)
Public Works Department

• Completed grant implementation for City-Wide Tree Planting Project . (Strategic Goals:

Infrastructure)
• Completed City Hall Building Improvements (1st Floor Improvements, Mayor’s office and gas relocation). (Strategic Goals: Infrastructure & Public Safety) • Completed Gabilan Library and Police Station Solar Panels project. (Strategic Goals:

Infrastructure & Public Safety)
• Completed Alisal and Griffin Box Culvert Repairs project. (Strategic Goal: Infrastructure) • Completed construction of Main and Lamar Pedestrian Improvements . (Strategic Goals:

Infrastructure & Public Safety)
• Completed installation of East Salinas Street Sweeping Pilot Project . (Strategic Goals:

Infrastructure & Public Safety)
• Completed construction of the Alisal Safe Routes to School Project . (Strategic Goals:

Infrastructure & Public Safety)
• Completed construction of the Alisal Greening and Beautification Project. (Strategic Goal:

Infrastructure)
• Issued Grading Permit for Phase 1 Central Area Specif ic Plan (CASP) Development. (Strategic Goal: Infrastructure)
• Completed “Economic Opportunities Dashboard” (City Manager & Asst. City Manager) (Strategic Goals: Economic Development & City Services) • Completed “ Housing Dashboard” (Community Development Department) (Strategic Goals: Housing & City Services)
• Completed “SORT Field Operations Dashboard” (Community Development Department) (Strategic Goals: Housing & City Services)
• Completed “ ADU Permit Look Up Application” (Community Development Department) (Strategic Goals: Housing & City Services)
• Completed “ Cannabis Ordinance Planning and Permitting Application” (Community Development Department) (Strategic Goals: Public Safety & City Services) • Completed “ Specific Plan Area Dashboard ” (Planning Div. & CIP Engineering Div.) (Strategic Goals: Economic Development, Housing & City Services) • Completed “ CIP and Development Engineering Project Tracker Application” (PWs and CDD) (Strategic Goals: Infrastructure & City Services)
• Completed “CIP Dashboard” (CIP Engineering Div.) (Strategic Goals: Infrastructure & City Services)
• Completed “ Vendor Ordinance Management Application” (Development Engineering Division) (Strategic Goal: City Services)
• Completed “ Street maintenance Field Data Collection Application” (PWs Facilities Management Division) (Strategic Goals: Infrastructure & City Services) Public Works Department

• Completed “GIS & QAlert Integration for Open QAlert Request Dashboard for Facilities Management” (PWs Facilities Management Division) (Strategic Goals: Infrastructure & City Services)
• Completed “ GIS & QAlert Integration for Open QAlert Request Dashboard for Urban Forestry” (PWs Facilities Management Division) (Strategic Goals: Infrastructure & City Services)
• Completed “Fire Department Response Dashboard” (Fire Department) (Strategic Goals:

Public Safety & City Services)
• Completed “Fire Data Viewer Field Application” (Fire Department) (Strategic Goals: Public Safety & City Services)

Operating Funds Managed

• General Fund (1000)

• Measure G (1200)

• Airport Bus Park Maintenance District (2104)

• Downtown Parking District (6801)

• Harden Ranch Landscape Dist (2106)

• Industrial Waste (6200)

• Internal Services-Fleet Maint (7120)

• Mira Monte Maintenance District (2108)

• Monte Bella Maintenance District (2109)

• N E Salinas Landscape Dist (2105)

• Parking Enforcement (6803)

• Preferential Parking (6802)

• Sewer (6400)

• Storm Sewer (NPDES) (6500)

• Vista Nueva Maint District (2107)

• Water Utility (6700)

• Woodside Park Maint District (2102)

Public Works Department

2024/25 2025/26 2025/26 2026/27 2027/28
Function Actuals Adopted Projected Proposed Proposed
Airport 2,242,429 - - - - Airport Business Park 18,717 17,422 17,422 17,122 17,282 Dev, Traffic & Transportation 593,279 963,605 980,872 1,043,065 1,097,295 Development Engineering 932,841 1,198,700 1,242,010 1,059,420 1,131,830 Downtown Parking 1,629,880 1,712,560 1,712,560 1,711,380 1,716,800 Engineering Administration 773,155 865,470 969,617 961,260 873,620 Engineering Services 1,051,150 469,800 1,067,130 828,650 747,850 Environmental Compliance 294,422 299,490 299,490 325,970 299,180 Facilities Maintenance 1,503,777 1,783,120 1,783,120 1,810,280 1,866,240 Fleet/Equipment Maintenance 2,240,864 2,459,625 2,496,525 2,833,535 2,839,495 GIS Division 725,619 916,470 916,470 942,630 976,640 Graffiti Abatement 197,569 230,880 230,880 241,700 249,440 Grants 49,317 - 40,206 - - Harden Ranch 139,378 135,150 135,150 135,750 135,910 Hitchcock Road Water 11,656 14,000 14,000 14,000 14,000 Industrial Waste 3,337,045 2,564,070 2,929,083 2,905,830 2,875,600 Inspections - - 109,667 846,470 1,136,270 Maintenance Administration 232,331 459,120 459,120 505,950 519,550 Mira Monte 150,863 159,350 172,150 161,690 163,590 Monte Bella 301,562 419,250 419,250 424,020 426,910 North East 765,469 803,500 803,500 808,630 811,850 NPDES Storm Drain Sewer 484,859 613,280 613,280 607,760 507,750 NPDES Storm Water 2,269,039 2,613,273 2,601,273 2,534,858 2,573,903 NPDES Street Sweeping 772,096 944,600 944,600 857,870 856,250 Parking Enforcement 1,081,309 1,094,430 1,109,430 1,078,730 1,080,590 Preferential Parking 6,470 22,800 22,800 21,500 21,500 Sanitary Sewer 3,775,439 4,043,020 4,643,020 8,298,490 6,938,680 Street Lights 928,234 671,360 1,214,153 968,330 991,450 Street Maintenance 3,440,368 3,524,615 3,770,215 3,935,595 4,123,195 Sustainability 410,399 405,575 501,575 379,805 392,575 Traffic Signals 465,640 394,500 449,500 449,500 452,910 Urban Forestry 2,764,549 2,548,147 2,941,147 2,476,397 2,588,047 Vista Nueva 25,012 38,150 38,150 38,150 38,150 Woodside Park 33,859 46,080 46,080 46,270 46,730 Total Expenditures 33,648,598 32,431,412 35,693,444 39,270,607 38,511,082 2024/25 2025/26 2025/26 2026/27 2027/28
Expenditure Summary Actuals Adopted Projected Proposed Proposed Salaries & Benefits 16,152,542 16,691,120 17,048,854 18,322,600 19,048,080 Overt ime 291,674 163,100 198,100 178,100 178,100 Supplies & Services 14,471,562 13,460,867 15,459,790 13,981,407 13,880,602 Capital Outlay 102,656 92,525 962,900 1,803,200 415,200 Debt Service 2,335,828 1,806,900 1,806,900 4,764,100 4,763,300 Transfers Out 294,335 216,900 216,900 221,200 225,800 Total Expenditures 33,648,598 32,431,412 35,693,444 39,270,607 38,511,082

Public Works Department

2024/25 2025/26 2025/26 2026/27 2027/28
Funding Source Actuals Adopted Projected Proposed Proposed General Fund (1000) 7,131,067 7,166,815 8,620,562 8,754,995 9,091,635 Measure G (1200) 7,182,268 7,564,037 8,314,404 8,020,027 8,354,457 Airport Bus Park Maint Dist (2104) 18,717 17,422 17,422 17,122 17,282 CA Bev Cont Recycling (3251) 41,808 - 30,258 - - Downtown Parking District (6801) 1,629,880 1,712,560 1,712,560 1,711,380 1,716,800 Encampment Resolution Fund (ERF) 3,413 - 9,947 - - Harden Ranch Dist (2106) 139,378 135,150 135,150 135,750 135,910 Industrial Waste (6200) 3,337,045 2,564,070 2,929,083 2,905,830 2,875,600 Internal Services-Fleet Maint (7120) 2,240,864 2,459,625 2,496,525 2,833,535 2,839,495 Mira Monte Maint District (2108) 150,863 159,350 172,150 161,690 163,590 Monte Bella Maint District (2109) 301,562 419,250 419,250 424,020 426,910 Municipal Airport (6100) 2,242,429 - - - - N E Salinas Landscape Dist (2105) 765,469 803,500 803,500 808,630 811,850 Parking Enforcement (6803) 1,081,309 1,094,430 1,109,430 1,078,730 1,080,590 Preferential Parking (6802) 6,470 22,800 22,800 21,500 21,500 PW Grants-Fed & State (3216) 4,096 - - - - Sewer (6400) 4,364,075 4,678,150 5,278,150 8,908,810 7,579,070 Storm Sewer (NPDES) (6500) 2,937,358 3,536,023 3,524,023 3,390,168 3,297,513 Vista Nueva Maint District (2107) 25,012 38,150 38,150 38,150 38,150 Water Utility (6700) 11,656 14,000 14,000 14,000 14,000 Woodside Park Maint Dist (2102) 33,859 46,080 46,080 46,270 46,730 Total Expenditures 33,648,598 32,431,412 35,693,444 39,270,607 38,511,082 2024/25 2025/26 2025/26 2026/27 2027/28
Revenue Summary Actuals Adopted Projected Proposed Proposed Charges for Services 9,011,143 6,689,200 12,969,200 17,340,200 17,891,200 Fines & Forfeitures 955,846 936,000 936,000 936,000 936,000 Intergovernmental 541,124 17,000 433,382 17,000 17,000 Investment Earnings 1,069,531 391,700 391,700 672,900 661,400 Licenses & Permits 1,484,408 1,210,000 1,210,000 1,090,000 1,190,000 Other Revenue* 3,966,589 1,801,500 1,831,758 1,800,000 1,800,000 Transfers In 4,453,091 4,597,600 10,483,940 4,183,500 4,142,700 Total Revenues 21,481,732 15,643,000 28,255,980 26,039,600 26,638,300 * Schedule A - Other Revenue

Public Works Department

Schedule A – Other Revenue

2024/25 2025/26 2025/26 2026/27 2027/28
Other Revenue Actuals Adopted Projected Proposed Proposed Aircraft Parking 762 - - - - Airport Bus Park Maint Assess 14,432 14,500 14,500 14,500 14,500 Airport Cardlock Deposits 4,595 - - - - Building Rental 473,208 - - - - Fuel Fees 120,208 - - - - Grants & Contributions 40,614 - 30,258 - - Ground Leases 301,532 - - - - Hangar Rent 857,794 - - - - Hangar Rent Non - Aeronautical 20,570 - - - - Hangar Rent Non - Airworthy 52,208 - - - - Harden Ranch Maint Assessment 154,862 150,000 150,000 150,000 150,000 Mira Monte 126,062 122,500 122,500 122,500 122,500 Miscellaneous Receipts 145,939 9,500 9,500 8,000 8,000 Monte Bella 582,156 615,000 615,000 615,000 615,000 N/E Landscape Maint Assessment 812,501 800,000 800,000 800,000 800,000 Refuse Fees 10,757 - - - - Use Permits 157,935 - - - - Vista Nueva 29,886 30,000 30,000 30,000 30,000 Woodside Park Maint Assessment 60,570 60,000 60,000 60,000 60,000 Total Other Revenue 3,966,589 1,801,500 1,831,758 1,800,000 1,800,000

Public Works Department

Performance Measures
Development Engineering
Engineering

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number and % eligible
Construction Contracts completed
that met State Apprenticeship
requirements
- 5/100% 5/100% 5/100% 5/100%
Number and % eligible
Construction Contracts completed
that met/exceeded Federal
DBE/MBE/WBE requirements
- 3/100% N/A N/A N/A
Federal / State grants
administered - 25 10 10 10
Construction Contracts Awarded
(in dollars) - $7mil $12M $12M $20

Development Engineering
Engineering
Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Total Counter Inquiries and
Reviews 1072 N/A 800 900 900
Encroachment Permits Issued 770 750 720 750 750
Vendor Permits Issued 183 100 180 190 190
Total On-Time Permit Reviews** 41% 90% 60% 90% 90%
Total On-Time Development
Reviews*** 48% 95% 40% 95% 95%
*(Projects Meeting Post Construction Requirements/Total Projects)

**(Building, Grading, FEMA, Encroachments)

***(Use Permits, Site Reviews, Map Checks)

Public Works Department

Traffic & Transportation

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Transportation Permits Issued 286 150 155 125 130
Grant applications
submitted/Funds Secured
($Million)
- 1/$2M 1/$2M 2/$4M 1/$2M
Salinas Connect Requests
Addressed/Submitted 394/413 300/300 300/300 300/300 300/300 Projects Completed (NEW) 6 4 4 4 4
New/Restriping lane lines (Miles)
(NEW) 0/9.63 0/4.78 0/4.78 0/5 0/5
Traffic Calming Project
Analyzed/Implemented (NEW) 43/1 43/3 43/5 30/3 30/2
Traffic Signal Controller Cabinet
Replaced/Repair/New (NEW) 3 3 3 3 3
Traffic Signal Video Detection
Replaced/Repair/New (NEW) 2 3 3 3 3
APS Replaced/Repair/New (NEW) 2 5 5 5 5

Public Works Department

Sustainability

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Solar & Energy Retrofits – Energy
generated - 6,000 MWh 5,600 MWh 6,500 MWh 7,000 MWh
Solar & Energy Retrofits – avoided
costs - $1,000,000 $700,000 $1,000,000 $1,500,000
Ev Fleet Transition – EV on order
(21 by 2028) 8 12 5 4
EV Charging Infrastructure – City - 10 charging
stations 3 installed 10 charging
stations
4 fast
charging
stations
EV Fleet/Station Grant
applications submitted/Funds
Secured
- 2/$500,000 2/$500,000 2/$500,000 2/$500,000
Compliance with Republic
Services Franchise Agreement 100% 100% 100% 100% 100%
% City facilities with recycling bins - 60% 60% 80% 100% Increase solid waste diversion rate
to 50% as required by law 50% 50% 29% 50% 50%
Decrease # of City trash
exemptions issued (% reduction) - 10% 13% 10% 10%
Enforcement of SB1383 through
partnerships (SVSWA & Republic
Services)
100%
Compliance
100%
Compliance
98%
Compliance
100%
Compliance
100%
Compliance
Procurement of compost/mulch to
meet SB1383 12,816 tons 12,816 tons 12,816 tons 12,816 tons 12,816 tons SB1383 Outreach Events 10 10 10 10 10
CalRecycle Grant
(# grant apps/$ rec’d) 1/$40,000 1/$40,000 1/$40,000 1/$40,000 1/$40,000 Tree Planting 300 300 300 200 200

Public Works Department

Geographic Information Systems

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Longest GIS Service Interruptions <2 hours 12 hours <4 hours <4 hours Total Salinas Source 2.0 page views 5,000 4450 5,000 5,000 Update Internal GIS Database 150 842 500 500
GIS Training Completion per year 8 15 20 25
Maintain Online Availability of GIS
Services 100.00% 99.00% 99.00% 99.00%
Projects Started 100 43 25 30
Projects Completed 75 36 25 30
Total sessions in Salinas Source 2.0,
platform engagement 4,500 4450 5000 5000
*Longest GIS service interruptions recorded annually due to upgrades, maintenance, or system issues.

Public Works Department

Maintenance

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Total Square Ft of Graffiti
Removed Annually 200,000 200,000 200,000 200,000 200,000 Number of Reported Graffiti Sites
cleaned/resolved Annually 1,900 2,000 2,878 2,000 2,000 Square feet of buildings to
maintain per employee annually 375,000 375,000 375,000 375,000 375,000 Total Electrical and Plumbing
Repairs completed annually 1,000 1,000 1,354 1,000 1,000 Number of Painting and Carpentry
Maintenance Requests completed 1,000 1,000 1,237 1,000 1,000 Tons of Asphalt Applied Annually 7,500 7,750 8,842 8,500 8,500 Yards of Concrete Poured 500 600 518 600 600
Street Sign
Installation/Repair
/Replacement 160 700 158 175 175 Tons of material collected by Work
Alternative Crew Cleanup 145 150 190 190 190
Number of Street Lights Repaired
or Replaced annually 300 350 303 325 325
Number of signalized intersections
to maintain annually 117 117 117 117 117

Environmental Compliance

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2024/25
Projected
FY 2025/26
Goal
FY 2027/28
Goal
Number of businesses inspected 250 250 250 250 250

Public Works Department

Urban Forestry

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Cost per Salinas resident to
support Street Trees $15.35 $15.63 $15,94 $16.39
Number of Tree Service Requests 13,500 11,500 13,500 14,500 Number of Storm and Emergency
Call Outs 150 100 100 100
Number of Street Trees to
maintain EService Requests 4,000 3,000 4,500 5,000

NPDES Stormwater Compliance

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
% NPDES Permit Compliance 90% 100% 90% 100% 100%
Grant Applications submitted for
Green Infrastructure Projects - - 3 3 3
PLRP* Reduction – stormwater
runoff volume - - 8% 10% 15%
PLRP* Reduction – pollutants - - 30% 35% 40%
% Area Treated for State Trash
Amendments Compliance 63% 75% 85% 90% 100%
Trash Cleanup Events Conducted
3 3 3 3 3
Grant Applications submitted for
Stormwater/Green Infrastructure
Projects
- - 2 2 2
Street Sweeping Routes with NO
Parking Signage Installed - 2 2 2 2
*Pollutant Load Reduction Plan (PLRP)

Public Works Department

NPDES Storm Drain

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of Storm Drains Inspected
and Cleaned as needed 1,351 1,100 1,100 1,100 1,100
Number of Storm Drain Stencils
Installed with "No Dumping Flows
to Bay" Logo
<10 <10 <10 <10 <10
Number of Commercial/Industrial
Businesses Inspected 230 250 250 250 250
Dry Weather Monitoring
Inspections 157 157 157 157 157

NPDES Street Sweeping

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Number of Curb Miles Swept
Monthly 16,200 16,500 18,500 20,500 22,500
Cubic Yard of Debris Removed
Annually 1,800 2,000 2,000 3,000 4,000

Industrial Waste

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Millions of Gallons of Industrial
Process Water Receiving
Treatment & Disposal
900 800 900 900 900

Public Works Department

Sanitary Sewer

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Miles of Pipeline Cleaned 125 125 125 125 125
Number of Sanitary Sewer
Overflows 4 <5 <5 <5 <5
Linear Feet of Pipeline
Televised (CCTV) 10,000 50,000 50,000 50,000 50,000
(FOG) Fats Oils and Grease
Inspections 165 100 100 100 100

Parking Enforcement

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Citations Written 18,371 16,000 20,000 20,000 20,000
Annual Cost $607,676 $900,000 $649,725 $649,725 $649,725 Revenue $623,565 $950,000 $660,500 $700,000 $700,000

Vehicle/Equipment Maintenance

Performance Measure / Goal FY 2024/25
Actual
FY 2025/26
Goal
FY 2025/26
Projected
FY 2026/27
Goal
FY 2027/28
Goal
Overall Fleet >500 Vehicles -
Number of vehicles to maintain per
employee
59 59 69 69 69
Preventive Maintenance
Inspections on Police Vehicles 1110 1,000 1,193 1,200 1,275 Preventive Maintenance
Inspections on Fleet Vehicles 892 900 1032 1100 1175

Public Works Department

Department Position Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Administrative Secretary 1.00 1.00 - 1.00 - Assistant Engineer 7.00 7.00 - 7.00 - Asst PW Director / City Engineer 1.00 1.00 - 1.00 - Associate Engineer 1.00 1.00 - 1.00 - Construction Inspector 3.00 3.00 - 3.00 - Construction Inspection Manager 0.00 1.00 1.00 1.00 - Division Manager 2.00 1.00 (1.00) 1.00 -
Emergency Vehicle Upfitter 1.00 2.00 1.00 2.00 - Engineering Aide I 3.00 2.00 (1.00) 2.00 - Engineering Aide II 1.00 2.00 1.00 2.00 - Engineering Division Manager 0.00 1.00 1.00 1.00 - Env Compl Insp I 1.00 1.00 - 1.00 - Env Compl Insp II 1.00 1.00 - 1.00 - Equipment Mechanic Crew Sup 1.00 1.00 - 1.00 - Equipment Mechanic I 3.00 3.00 - 3.00 - Equipment Mechanic II 3.00 3.00 - 3.00 - Facilities Maint Manager 1.00 1.00 - 1.00 - Facility Maint Mechanic 3.00 3.00 - 3.00 - Fleet Maint Manager 1.00 1.00 - 1.00 - GIS Administrator 1.00 1.00 - 1.00 - GIS Analyst I 1.00 1.00 - 1.00 - GIS Analyst III 1.00 1.00 - 1.00 - GIS Technician I 0.00 1.00 1.00 1.00 - GIS Technician II 1.00 0.00 (1.00) 0.00 - Graffiti Abatement Worker 1.00 1.00 - 1.00 - Inmate Crew Coordinator 1.00 1.00 - 1.00 - Inventory Technician 1.00 1.00 - 1.00 - Junior Engineer 6.00 6.00 - 6.00 - Maint Manager 1.00 1.00 - 1.00 - Management Analyst 1.00 1.00 - 1.00 - NPDES Permit Manager 1.00 1.00 - 1.00 - Office Technician 2.50 2.50 - 2.50 - Public Service Maint Worker I 2.00 3.00 1.00 3.00 - Public Service Maint Worker II 17.00 18.00 1.00 18.00 - Public Service Maint Worker III 8.00 9.00 1.00 9.00 -

Public Works Department

Department Position Detail

Position
FY 2025-26
Adopted
FY 2026-27
Proposed

Change
FY 2027-28
Proposed

Change
Public Service Maint Worker IV 5.00 5.00 - 5.00 - Public Service Maint Crew Sup 2.00 2.00 - 2.00 - Public Works Compl Officer I 1.00 1.00 - 1.00 - Public Works Admin Supervisor 2.00 2.00 - 2.00 - Public Works Assistant 1.00 1.00 - 1.00 - Public Works Director 1.00 1.00 - 1.00 - Public Works Resource Coordinator 1.00 1.00 - 1.00 - Senior Civil Engineer 2.00 2.00 - 2.00 - Sr Construction Inspector 1.00 1.00 - 1.00 - Sr Equipment Mechanic 1.00 1.00 - 1.00 - Sr Facility Maint Mechanic 1.00 1.00 - 1.00 - Sr Pump Maint Mechanic 1.00 1.00 - 1.00 - Sr Urban Forestry Worker 1.00 1.00 - 1.00 - Sr Wastewater Operator 1.00 1.00 - 1.00 - Stormwater Analyst 1.00 1.00 - 1.00 - Stormwater Compl Inspector 1.00 1.00 - 1.00 - Street Maint Manager 1.00 1.00 - 1.00 - Supt of Maint Services 1.00 1.00 - 1.00 - Sustainability Analyst 1.00 1.00 - 1.00 - Urban Forestry Crew Supervisor 1.00 1.00 - 1.00 - Urban Forestry Worker I 2.00 3.00 1.00 3.00 - Urban Forestry Worker II 4.00 3.00 (1.00) 3.00 - Wastewater Crew Supervisor 2.00 2.00 - 2.00 - Wastewater Manager 1.00 1.00 - 1.00 - Wastewater Operator 1.00 1.00 - 1.00 - Wastewater Operator-In-Training 1.00 1.00 - 1.00 -

Total Positions 117.50 122.50 5.00 122.50 0.00

Public Works Department

Organizational Chart

Budget Resolution

RESOLUTION NO. (N.C.S.)
RESOLUTION NO. (S.A.)

A RESOLUTION ADOPTING THE BIENNIAL (FISCAL YEAR 2026/27 – 2027/28)

OPERATING BUDGET

WHEREAS, Section 2-02.03 of the Salinas Municipal Code requires the City Manager to advise the City Council on the City’s budgets, finances, and fiscal condition;

WHEREAS, on May 26, 2026, the City Council held a Budget Study Session on the Proposed Biennial (FY 2026/27 – 2027/28) Operating Budget;

WHEREAS, on June 1 6, 2026 , City Council considered and reviewed the Proposed Biennial (FY 2026/27 – 2027/28) Operating Budget making final determinations;

WHEREAS, the City’s workforce is established by position and classification at 686.5 full time equivalent positions for FY 2026/27 and 679.50 full time equivalent positions for FY 2027/28.

The City Manager, subject to compliance with all applicable Municipal Code and Personnel Rules, may revise the workforce provided that the total number of full-time, regular staff does not exceed the total number of authorized positions on the Citywide workforce approved by City Council. In addition, the revisions approved by the City Manager cannot result in an increase of budget appropriation; and

WHEREAS, the City Manager is authorized to increase appropriations for FY 2026/27 expenditures in an amount not to exceed the amount of funds programmed for previously identified projects or services but not yet expended from FY 2025/26 and increase appropriations for FY 2027/28 expenditures in an amount not to exceed the amou nt of funds programmed for previously identified projects or services but not yet expended from FY 2026/27.

NOW, THEREFORE, BE IT RESOLVED that the City Council hereby adopts the Operating Budget for the City of Salinas for Fiscal Years 2026/27 and 2027/28 as represented in the Operating Biennial Budget document.

PASSED AND ADOPTED this 16th day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED:

________________________
Dennis Donohue, Mayor

ATTEST:

_____________________________
Patricia M. Soratos, City Clerk

Appropriations Limit

RESOLUTION NO. (N.C.S.)

A RESOLUTION SETTING THE APPROPRIATIONS LIMIT FOR
THE CITY OF SALINAS FOR FISCAL YEAR 2026/27

WHEREAS, Article XIIIB of the California Constitution (Limitation of Government Appropriations) was passed by the California electorate on November 6, 1979, and became effective on July 1, 1980;

WHEREAS, Chapter 1205, Statute of 1980, Section 7900 of the California Government Code formally implements methods for governmental entities to establish and define annual appropriations limits;

WHEREAS, the growth factors used to calculate the Annual Appropriations Limit are County or City population change and the increase in the California per capita income; and

WHEREAS, in addition to the annual inflation and population adjustments, state law requires the Appropriations Limit to be adjusted in the event that the financial responsibility for providing services is transferred in whole or in part from one entity of government to another.

NOW THEREFORE, BE IT RESOLVED that the Annual Appropriations Limit for the City of Salinas for FY 2026/27 is $362,368,159. The portion of the City’s budget that is subject to the appropriation limit (the proceeds of taxes) totals $182,238,800 and is well within the appropriations limit.

PASSED AND ADOPTED this 16
th day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED:

_______________________________
Dennis Donohue, Mayor

ATTEST:

_______________________________
Patricia M. Soratos, City Clerk

Policies and Glossary

Policies and Practicies

The City of Salinas budget and financial policies are subject to California State law, generally accepted accounting principles (GAAP), and actions of the City Council. The standards set by these authorities establish budget calendar dates, provide for budget control, describe the budget amendment process after budget adoption, and identify appropriate methods for budgeting, accounting, and financial reporting. The City’s resources and appropriations policies are extensions of the laws established by the State of California through the City Council and follow GAAP for local governments as well as budgeting practices. Budget practices and policies are reviewed to ensure that current financial practices are in place. Areas for future policy development and updates may include post-retirement benefits, and a periodic review and update of the City’s existing reserve policies.

Budget Practices
Budget Process
The budget process enables the City Council to make resource allocation decisions, including choices about staffing, technology, equipment, and priorities to be addressed in the coming fiscal year(s). The City’s Operating Budget is adopted by the City Council by July 1 each year. Although the City Council first reviews the budget in May, the City Manager’s Office, the Finance Department, and other departments begin to prepare it at least six months before that. Throughout the year, staff provides revenue projections and updates on the City’s financial performance and continues to assess City needs. In producing the budget, the Budget Team receives input from the public, City Council, and staff.

At the mid-year budget review that typically takes place in March, the Finance Director provides an update to the City Council on the current year’s budget and a preliminary General Fund forecast, and outlines policy issues facing the City. The City Counci l provides feedback and direction regarding proposed priorities for the future programming of General Fund resources.

With this direction and the Finance Department’s revenue projections, each department prepares a proposed budget. The Budget Team works cl osely with department managers to ensure that budgets reflect the City Council’s and the community’s priorities, interests, and goals.

Several weeks before the budget is adopted, the Finance Director presents the proposed budget for the coming year(s) to the City Council, along with information on current year accomplishments and future year goals. Copies of the proposed budget document are available to the public at public hearings, and they are also available in the City Clerk’s Office and on the City’s website.

The Finance Director presents the budget to the City Council in an online public forum. Included in the Finance Director’s presentation are a discussion of the economic environment, an update on the City’s financial position and General Fund forecast, and a review of department activities.

After reviewing the proposed budget and receiving public comment at public hearings, the City Council may direct staff to revise the proposed budget. On or before June 30, the City Council Policies and Glossary

votes to adopt the budget, including any revisions to the proposed budget. At any time after the adoption of the budget, the City Council may amend or supplement the budget.

Upon final adoption by the City Council, the budget becomes the legal authorization for the various departments to expend resources, subject to conditions established by the City Manager and City Council. Through a resolution adopted by the City Council, t he City Manager is authorized to transfer appropriations as needed from any account in the budget to any other accounts within the same fund to meet overall budget requirements. This resolution further authorizes the City Manager to transfer funds designat ed as “Transfers” in appropriate increments and intervals.

Within the budget document, Council also adopts several financial and budgetary policies which address reserves, debt, and spending authorizations, and which help guide long-term planning.

Policies and Glossary

Budget Calendar

Policies and Glossary

Public Participation
Public participation in the budget planning process is encouraged and can be done various ways, such as participating in Council-appointed boards and commissions, providing feedback through a community budget survey, attending the community budget bilingual meeting, during budget presentations and public hearings, or meeting with City staff. Presentations to review the City’s budget and discuss relevant policy issues are held at regular City Council meetings.

Public hearings for the budget typically occur in early June. The public has the opportunity to speak about budget issues at these hearings and at any City Council meeting during the year. All Council meetings are accessible in person and streamed over the internet.

The City Council will hear a preliminary presentation of the City Manager’s Proposed Budget at a public meeting on May 12, 2026 (Finance Committee), and the complete budget document is typically made available a week before the Budget Study Session which takes place during a regular or special Council meeting. The Public hearing will be held on June 16, 2026.

Basis of Budgeting
The City uses a multi -year financial forecast model to ensure that current budget decisions consider future financial implications. The basis for the multi -year forecast projections is current year estimated revenues and expenditures.

Revenues: The City receives revenues from a variety of sources. Property tax and sales tax comprise approximately 73% of the General Fund. The City receives the balance of its revenues from local taxes, fees, charges for services, and transfers from other funds for General Fund services. Revenue projections for the coming budget year are based on the estimated actual revenue projected for the current year, historical trends, and anticipated changes in economic activity.

The City has adopted a practice of dedicating one- time revenues to fund a variety of one -time projects. Increases in the General Fund associated with one-time revenues are not programmed for ongoing operations in the multi -year forecast. This ensures that future revenues and expenditures are reasonably projected. The City will take all cost -effective actions available to collect revenues.

Fees and Charges: The City charges for services at rates that, where possible, match the cost of providing services whether direct and indirect. Some examples of charge for services include parking programs, cannabis monitoring, planning, airport, fire inspections, police records, library services, recreation programs, permit services, and certain code enforcement fines.

Fees and Charges for Enterprise Funds: The City will set user fees and rates for each enterprise fund (e.g. airport, golf courses, landfill, industrial waste), at a level which fully supports the total direct, indirect, and capital costs of the activity.

Expenditures: The City budgets at the governmental fund level, and funds are grouped for budget presentation. Major fund groups include the General Fund, Internal Service funds, Special Revenue funds, and Capital funds.

Policies and Glossary

While all funds budgeted are included in the operating budget, this document focuses on the General Fund, which contains the majority of the City’s discretionary resources for basic services such as police, fire, finance, human resources, and maintenance. Departmental base budgets for a given budget year are determined by the following process:

Starting with the adopted budget for the prior year,

1. Reduce the adopted prior year budget for any one- time appropriations the department received;

2. Adjust the budget by percentage factors for cost changes associated with negotiated bargaining unit agreements and inflation; and

3. Implement any necessary service changes determined by the City Manager.

City funds are budgeted on the modified accrual basis of accounting. This method recognizes revenues when they become measurable and available to finance expenditures of the period.

Expenditures are recorded when the related fund liability is incurred, wit h the exception of principal and interest on long-term debt, which are recorded when due.

The Basis of Budgetary Accounting
The basis of budgetary accounting that follows describes how the City presents the estimated revenues, budgeted expenditures and expenses, and capital asset purchases in this budget. This description is intended to help the reader understand the differences and similarities in the budget presentation of such financial elements compared to how they are presented in other City publications, such as the City’s CIP or its Annual Comprehensive Financial Report (ACFR).

The City uses a “fixed budget” presentation which establishes a spending cap at the fund level, with departmental budgetary guidelines. Department budgets cannot be exceeded without special authorization. The biennial (FY 2026/27-2027/28) operating budget is scheduled to be adopted on June 16, 2026.

The budget is generally prepared on the same basis of accounting used by the City in its ACFR.

Definitions for several of the following terms may be found in the Glossary. This terminology comes from the accounting standards used for governments which are established by the Governmental Accounting Standards Board (GASB). These standards constitute generally accepted accounting principles (GAAP) for local governments.

Although legally separate entities from the City and the Salinas Public Financing Authority (PFA) are component units of the City under GAAP . These entities are considered component units because of the degree of control exercised by the City (the City Council and City staff serve as the governing boards and staff, respectively, for these entities) and their financial dependence on the City. The payment obligations of the PFA are budgeted as debt service expenditures in the General Fund and other respective funds.

Policies and Glossary

In the Required Supplementary Information section of the ACFR, the City compares actual revenues and expenditures for the accounting period to both the originally adopted budget and the final budget (the adopted budget with any mid-year adjustments) for estimated revenues and expenditure appropriations. A copy of the City’s ACFR for the fiscal year ended June 30, 2025 , may be obtained on the City’s website at www.cityofsalinas.org , or by contacting the City’s Finance Department. The ACFR for the fiscal year ending June 30, 2026, will be available no later than December 31, 2026.

Expenditures are budgeted in governmental funds on the modified accrual basis of accounting, and expenses are budgeted in proprietary funds on the full accrual basis of accounting. The primary difference between the two bases of accounting is that “expendi tures” emphasize the reporting of financial resource outflows (cash and cash-like resources) in the period in which they are disbursed, while “expenses” emphasize the matching of the obligation to disburse economic resources (cash and all other assets causing a change in fund net assets) to the period in which the obligation was incurred by the City.

Capital asset acquisitions are shown somewhat differently in the budget than in the ACFR. Capital assets are used in the City’s operations, have an estimated useful life of one year or more, and cost $10,000 or more. These long-lived assets include land and buildings and their improvements, vehicles, machinery and equipment, and streets and sidewalks. The City’s planned capital asset purchases are shown in two places in the budget: (1) in the departmental capital outlay for capital assets to be purchased from annual operating appropriations during the budgeted fiscal year, and (2) in the Capital Budget Summary (CIP) for capital assets to be acquired over several years or which involve specific financing plans. In the ACFR fund financial statements, all capital asset acquisitions are reported in the governmental funds acquiring them as “Capital Outlay” on their operating statements, and in the proprietary funds the acquiring funds report their acquisition as uses of cash on their statements of cash flow (the assets are also capitalized on their balance sheets).

Operating/Capital Expenditure Accountability
The biennial budget sets appropriations by fund or with further allocation by department or program. At the fund level, expenditures may not legally exceed appropriations. The City Manager is authorized to transfer budgeted amounts between departments or programs withi n any fund.

The City Council may adopt supplemental appropriations during the year.

The City maintains a multi-year forecasting model for operating revenues and expenditures and also produces a five -year capital plan. The multi -year forecast is regularly updated to reflect current revenue and expenditure assumptions and is presented to the City Council at mid- year.

The City’s five-year capital plan is updated every year.

Policies and Glossary

Reserves
Reserves accumulated during years when revenues exceed expenditures allow the City to more gradually adjust spending in response to economic downturns. The General Fund maintains two reserves: the Contingency Reserve and the Budget Uncertainty Reserve. The City also maintains reserves for fee -based internal service operations and certain other special revenue funds, including the following:
• General Fund Contingency Reserve (formerly Economic Contingency Reserve) • Infrastructure Reserve
• Facilities Maintenance Reserve
• Other Post Employment Benefits (OPEB) Reserve
• Airport Enterprise Reserve
• Permit Services Enterprise Reserve
Contingency Reserve
The General Fund Contingency Reserve is intended to mitigate the effects of unanticipated situations such as natural disasters and severe, unforeseen events as well as serving as back-up liquidity to the Risk Management Fund if this need were to arise. General Fund Contingency Reserve funds are also available to provide a source of working capital for new programs or undertakings that have the potential for receiving significant funding from outside sources, and organizational retooling, process improvement, and strategic entrepreneurial opportunities.

The General Fund Contingency Reserve will be funded each year at 12.0% of budgeted expenditures and transfers out. Any such uses are to be repaid to the Reserves over a period to be determined by the City Council at the time of approval, with a target repayment period of no more than three years.

All uses of the General Fund Contingency Reserve must be approved by City Council and only if a two-thirds (2/3) vote is received. For greater clarity, a two-thirds (2/3) vote is five (5) for a Council of 7 members. Any such uses are to be repaid to the General Fund Contingency Reserve over a period to be determined by the City Council at the time of approval, with a target repayment period of no more than three years.

Infrastructure Reserve
Infrastructure Reserve is intended to be used for Capital Improvement Program (CIP) projects to ensure continuous development and improvements across the City. Any such uses are to be repaid to the Reserves over a period to be determined by the City Council at the time of approval, with a target repayment period of no more than three years. The three-year repayment may be suspended, in whole or part, if financial or economic circumstances are determined by the City Manager to prevent meeting this timeline.

All uses of the Infrastructure Reserve must be approved by City Council and only if a two -thirds (2/3) vote is received. For greater clarity, a two- thirds (2/3) vote is five (5) for a Council of 7 members. Any such uses are to be repaid to the Infrastructure Reserve over a period to be Policies and Glossary

determined by the City Council at the time of approval, with a target repayment period of no more than three years.

Facilities Maintenance Reserve
Facilities Maintenance Reserve is intended to be used to prepare for and fund necessary maintenance expenses for physical facilities. It helps the City manage unexpected repair costs by accumulating funds that can be used when maintenance is required. This Reserve is crucial for ensuring operational efficiency and financial health, as it allows for planned maintenance and minimizes disruptions to operations. Any such uses are to be repaid to the Reserves over a period to be determined by the City Council at the time of approval, with a target repayment period of no more than three years. The three-year repayment may be suspended, in whole or part, if financial or economic circumstances are determined by the City Manager to prevent meeting this timeline.

All uses of the Facilities Maintenance Reserve must be approved by City Council and only if a two-thirds (2/3) vote is received. For greater clarity, a two-thirds (2/3) vote is five (5) for a Council of 7 members. Any such uses are to be repaid to the Facilities Maintenance Reserve over a period to be determined by the City Council at the time of approval, with a target repayment period of no more than three years.

Other Post Employment Benefits (OPEB) Reserve
Post-employment benefits are those benefits other than pension benefits, including post - employment. City Council approved the establishment of a Section 115 trust to provide for funding of pension, retiree health, and other post-employment benefits for the City’s eligible retirees. The 115 Trust acts as an additional investment vehicle for the overall funding of pension liabilities associated with the City’s Miscellaneous and Safety Pension Plans. This plan is intended to help the City manage retirement benefit costs effectively by setting aside funds specifically for these obligations. The 115 Trust allows the funds to be taken out at any time to reimburse the City for pension costs, which makes the trust very liquid if the City needed the funds in an emergency.

They operate under the Internal Revenue Code and are typically established to ensure that funds are available to meet future benefit payments.

All uses of the OPEB Reserve must be approved by City Council and only if a two- thirds (2/3) vote is received. For greater clarity, a two-thirds (2/3) vote is five (5) for a Council of 7 members.

Any such uses are to be repaid to the OPEB Reserve over a period to be determined by the City Council at the time of approval, with a target repayment period of no more than three years.

Airport Enterprise Reserve
The Airport Enterprise will maintain an Operating Reserve equal to 25% of its operating expenditures. In addition, this fund should only be designated for unbudgeted, unplanned and unforeseen capital improvement and operating program enhancements.

Any such uses are to be repaid to the Airport Enterprise over a period to be determined by the City Council at the time of approval, with a target repayment period of no more than three years.

Policies and Glossary

Permit Services Enterprise Reserve
The Permit Services Enterprise will maintain an Operating Reserve equal to 25% of its operating expenditures. In addition, this fund should only be designated for unbudgeted, unplanned and unforeseen capital improvement and operating program enhancements.

Any such uses are to be repaid to Permit Services Enterprise over a period to be determined by the City Council at the time of approval, with a target repayment period of no more than three years.

Administrative Fee Policies
An administrative fee for the provision of administration and/or policy direction is charged by the City to the following activities:

1. Successor Agency

2. Enterprise Operations

3. Maintenance Districts

4. Grant Programs

5. Capital Improvement Program

6. Billings for City Services

7. Other funds as determined appropriate by the Finance Department For capital projects, the administrative fee charged based on the actual expenditure of the various activities but does not exceed $50,000 annually per project.

For operating funds, the fee is expressed as a percentage and is reviewed and adjusted as appropriate, on an annual basis.

It will be recorded twice a year (Approximately in December and June) or during the closeout of each completed Capital Improvement Project.

Debt Management
This Debt Management Policy (the “Debt Policy”) of the City of Salinas (the “City”) is intended to comply with Government Code Section 8855(i), effective on January 1, 2017, and shall govern all debt issuances undertaken by the City.

In addition to this Debt Policy, the City has separately adopted Local Goals and Policies for Special Assessment and Mello-Roos Community Facilities District Financing, Disclosure Policies and Procedures, and an Interfund Loans Policy.

The Debt Policy may be amended by the City Council as it deems appropriate from time to time in the prudent management of the City’s debt. Any approval by the City Council of a debt issuance that is not consistent with this Debt Policy shall constitute a waiver of this Debt Policy.

The City recognizes that a fiscally prudent debt management policy is required to:

Policies and Glossary

• Maintain the City’s sound financial position;
• Ensure the City has the flexibility to respond to changes in future service priorities, revenue levels, and operating expenses;
• Protect the City’s credit-worthiness;
• Ensure that all debt is structured to protect both current and future taxpayers, ratepayers and constituents of the City; and
• Ensure that the City’s debt is consistent with the City’s planning goals and objectives and capital improvement program or budget, as applicable.

I. Purposes for Which Debt May Be Issued
A. Long-Term Debt. Long -term debt may be issued to finance the construction, acquisition, and rehabilitation of capital improvements and facilities, equipment and land, to be owned and operated by the City.

1. Long-term debt financings are appropriate when any of the following conditions exist:
• The project is included in the City’s five- year capital improvement program (CIP) and is in conformance with the City’s General Plan. • The project to be financed, if not included in the CIP, is necessary to provide essential services or is mandated by state or federal requirements.
• The project to be financed will provide benefit to the community over a period equal to or exceeding the term of the financing. • Total debt does not constitute an unreasonable burden to the City and its taxpayers and ratepayers.
• The debt is used to refinance outstanding debt to produce debt service savings or to realize the benefits of a debt restructuring.

2. Long-term debt financings will not be considered appropriate for current operating and routine maintenance expenses.

3. The City may use long-term debt financings subject to the following conditions:

• The project to be financed must be approved by City Council. • The weighted average maturity of the debt (or the portion of the debt allocated to the project) will not exceed the average useful life of the project to be financed by more than 20%.
• The City estimates that sufficient revenues will be available to service debt through its maturity.
• The City determines that the issuance of debt will comply with applicable state and federal law.

Policies and Glossary

B. Short-term debt. Short-term debt may be issued for the following purposes:

1. To fund cash flow deficits in a fiscal year arising from a timing mismatch between revenues and expenditures.

2. To provide interim financing in anticipation of long-term debt issuance, property sale proceeds, grants, or other sources of funding to retire the short-term debt.

3. To finance the acquisition of shorter-lived capital assets such as fire apparatus or solar panel arrays.

C. Pooled Financings. Pooled financings with other government agencies will be considered, as appropriate.

D. Financings on Behalf of Other Entities. The City may find it beneficial to issue debt on behalf of other governmental agencies or private third parties to further the public purposes of the City. In such cases, the City shall take reasonable steps to confirm the financial feasibility of the project to be financed and the financial solvency of any borrower and that the issuance of such debt is consistent with this Debt Policy.

II. Types of Debt
For purposes of this Debt Policy, “debt” shall be interpreted broadly to mean bonds, notes, certificates of participation, financing leases, or other financing obligations, but the use of such term in this Debt Policy shall be solely for convenience and shall not be interpreted to characterize any such obligation as an indebtedness or debt within the meaning of any statutory or constitutional debt limitation where the substance and terms of the obligation comport with exceptions thereto.

The following types of debt are allowable under this Debt Policy:

General Obligation Bonds – Bonds secured by a promise to levy ad valorem property taxes in an unlimited amount as necessary to pay annual debt service. General obligation bonds must be approved by a two-thirds vote of the qualified electors, and the bonds may only be used to finance the acquisition or improvement of real property. Because they are secured by the property tax levy, general obligation bonds are considered by investors to have the highest credit quality and consequently bear the lowest interest rates.

Revenue Bonds – Bonds may be secured by revenues generated by the facility that is financed, dedicated user fees, or another source of dedicated revenues such as a voter - approved additional sales (transactions) tax. Voter approval may not be required if debt service is paid solely from a special fund consisting of enterprise or other legally-restricted revenues.

Lease Revenue Bonds, Certificates of Participation, and Lease- Purchase Transactions –The City enters into a tax-exempt lease with a nonprofit corporation, joint powers authority, leasing company, bank, or other lessor. The lessor acquires the leased Policies and Glossary

asset (which could include real property or equipment), either by purchasing it from a third party or by leasing it from the City. If applicable, the lessor, with the assistance of the City, undertakes the acquisition and/or construction of the financed pr oject and leases the leased asset back to the public agency pursuant to a financing lease. The lessor’s rights to receive payments under the financing lease are sold to investors and the proceeds of the sale are used to pay the costs of acquiring and/or constructing the financed asset. The lease financing structure may be used to finance the cost of acquiring land and equipment and constructing improvements, and the leased asset does not have to be the asset being acquired or constructed. Lease financing does not require voter approval, but generally bears a higher interest rate than general obligation debt due to a perceived higher risk of default.

Special Assessment Bonds or Special Tax (Mello- Roos) Bonds – The City may establish special assessment districts or community facilities districts to finance acquisition or construction of real or personal property. A two- thirds majority vote of property owners or residents within a community facilities district is required to approve a special tax and to issue bonds. A majority vote of property owners in a special assessment district (weighted based on proportional benefit from the financed project) is required to approve an assessment. In the case of a special assessment district the assessment amount is proportional to the benefit attributable to the property owner. In a community facilities district the special tax is levied pursuant to a rate and method of apportionment that defines the special tax formula for each property type. In the event of a default by a property owner in the payment of its assessment or special tax, the lien of the assessment or special tax has the same priority as property taxes. Bondholders rely on the special taxes/assessments and, typically, a commitment by the City to foreclose on delinquent properties to collect delinquent special taxes/assessments, and have no recourse to the City’s General Fund.

Tax and Revenue Anticipation Notes (TRANs) – TRANs are issued to fund cash flow deficits in a fiscal year arising from a timing mismatch between revenues and expenditures. Typically, TRANs would be issued at the beginning of the fiscal year with repayment coming from any funds received during that fiscal year. TRANs can mature in either the same fiscal year as issued or in the following fiscal year.

Bond or Grant Anticipation Notes (BANs/GANs) – Notes are issued to provide temporary financing, to be repaid by long-term financing or grant proceeds.

The City may from time to time find that other forms of debt would be beneficial to further its public purposes and may approve such debt without an amendment of this Debt Policy

Policies and Glossary

III. Relationship of Debt to the City’s Capital Improvement Program and Budget

The City is committed to long- term capital planning. The project priority process used in developing the city’s five- year capital improvement program (CIP), including criteria for evaluating projects and project viability, is reviewed by the City Council as part of the biennial update of the CIP.

The City intends to issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the City’s capital budget and the CIP.

The City shall integrate its debt issuances with the goals of its CIP by timing the issuance of debt to ensure that facilities and equipment are available when needed in furtherance of the City’s public purposes.

The City shall strive to fund the upkeep and maintenance of its infrastructure and facilities due to normal wear and tear through the expenditure of available operating revenues and

IV. Policy Goals Related to Planning Goals and Objectives

The City is committed to long- term financial planning, maintaining appropriate reserve levels and employing prudent practices in governance, management and budget administration. The City intends to issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the City’s annual operating budget and CIP .

It is a policy goal of the City to protect taxpayers, ratepayers and constituents by utilizing conservative financing methods and techniques so as to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs.

The City will maintain open communications with rating agencies, investors, and other market participants to enhance the market value of the City’s outstanding debt and minimize borrowing costs.

The City will comply with applicable state and federal law as it pertains to the maximum term of debt and the procedures for levying and imposing any related taxes, assessments, rates and charges.

When refinancing debt, it shall be the policy goal of the City to realize, whenever possible, and subject to any overriding non-financial policy considerations, (i) minimum net present value debt service savings equal to or greater than 3% of the refunded principal amount, and (ii) present value debt service savings equal to or greater than 100% of any escrow fund negative arbitrage.

Policies and Glossary

V. Internal Control Procedures

When issuing debt, in addition to complying with the terms of this Debt Policy, the City shall comply with any other applicable policies regarding initial bond disclosure, continuing disclosure, post-issuance compliance, and investment of bond proceeds.

The City will periodically review the requirements of and will remain in compliance with the following:

• Any continuing disclosure undertakings under SEC Rule 15c2-12; • Any federal tax compliance requirements, including without limitation arbitrage and rebate compliance, related to any prior bond issues;
• Any covenants and reporting requirements specified in financing documents; and • The City’s investment policies as they relate to the investment of bond proceeds It is the policy of the City to ensure that proceeds of debt are spent only on lawful and intended uses. Whenever reasonably possible, proceeds of debt will be held by a third- party trustee and the City will submit written requisitions for such proceeds. The City will submit a requisition only after obtaining the signature of the Finance Director or designee.

In those cases where it is not reasonably possible for the proceeds of debt to be held by a third- party trustee, the Finance Director shall retain rec ords of all expenditures of proceeds through the final payment date for the debt.

VI. Debt Issuance Considerations

A. Funding Methods for Capital Projects. Before pursuing debt issuance for a project, consideration should be given to the full range of available funding options which may include pay-as-you-go and interfund borrowing.

1. Pay-as-you-go
With a pay -as-you-go approach, the City uses available cash to pay for projects. Funding sources can include the City’s General Fund, special revenue funds, and capital project funds, user charges, impact fees, grants, private contributions, or capital replacement funds set up specifically to pay for capital improvements or replacements.

2. Interfund Borrowing
Interfund loans may be appropriate for financing priority needs on a case- by case basis. The City’s Interfund Loans Policy specifies the terms and conditions under which the City Manager may approve interfund loans and advances.

Policies and Glossary

B. Debt Limits.

1. Legal Restrictions
City staff will work with bond counsel and the financial advisor to ensure that any proposed debt issuance is consistent with federal and State law, the City’s municipal code and policies, contractual obligations of the City, and any applicable bond referenda approved by voters. California Government Code Section 43605 limits the issuance of general obligation bonds to no more than 15% of the City’s gross assessed valuation.

2. Financial Restrictions
Debt service supported by the General Fund will not exceed 7% of total budgeted General Fund expenditures and transfers out. The General Fund may be used to provide back -up liquidity to improve the viability of a self - supported debt issue, but only if the General Fund is not exposed to significant risk of loss of assets or impairment of liquidity. This evaluation of risk will consider such things as the following:
• Volatility and collection risk of the revenue source identified for repayment of the debt; and
• The likelihood that the General Fund will be reimbursed within one year for any payments it might potentially need to make in its role as back - up guarantor.

If the City Council determines the risk of loss of assets or impairment of liquidity to the General Fund to be relatively minimal, self -supported debt service for debt that relies on the General Fund as a back -up guarantor will not exceed 7% of budgeted General Fund expenditures and transfers out. This limitation is separate from and in addition to the debt limitations for General Fund supported debt service described above.

C. Debt Structuring
The amortization schedule and use of optional redemption features will reflect the anticipated availability of funds for debt service and redemption, as well as the potential trade-offs between the City’s operational flexibility and the cost of funds.

Debt shall be issued as fixed rate debt unless the City makes a determination that a variable interest rate would be beneficial in a specific circumstance (e.g., interim financing, potential change in taxability, redemption flexibility, debt service savings).

The City will seek credit enhancements, such as letters of credit or bond insurance, when necessary or advantageous.

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D. Debt Issuance Practices
The City will engage an independent municipal advisor to assist with each debt issuance. All financing professionals and service providers will be selected in accordance with the procurement provisions in the City’s municipal code.

Whenever the City anticipates incurring debt to finance a project and advancing project costs (e.g., project development costs, architectural costs, studies, etc.) before the debt proceeds are available, the City will adopt a resolution declaring its intent to reimburse itself for those costs.

Costs incurred by the City, such as bond counsel and financial advisor fees, printing, underwriters’ discount, and project design and construction costs, will be charged to the bond issue to the extent allowable by law.

The City will generally conduct financings on a competitive basis; however, negotiated financings may be used when market volatility is a concern, or the financing mode, size, security or structure warrants a negotiated sale.

E. Use of Derivatives
A derivative - or swap - is a financial instrument created from or whose value depends upon (is derived from) the value of one or more separate assets or indices of asset values. As used in public finance, derivatives may take the form of interest rate swaps, futures and options contracts, options on swaps, and other hedging mechanisms such as rate locks.

Prior to considering a swap or other derivative product, the City should first determine whether staff has the appropriate expertise and resources to understand and monitor the transactions, prepare necessary financial reports and audit footnotes on an ongoing basis, as well as manage the variable rate instruments and liquidity facilities associated with the derivative product. If the City determines that the appropriate expertise and resources are available, it should develop a comprehensive derivatives policy prior to entering into its first derivatives transaction.

Policies and Glossary

Capital Improvement Program (CIP)
Capital Budget Summary
The Capital Improvement Program (CIP) includes appropriations for projects for fiscal years 2026/27-2027/28. CIP information is included with in the operating budget to present a comprehensive picture of all the funds of the City and to reflect fund transfers between other operating funds and capital funds. The City's Capital Improvement Program will be in conformance with and support the City's major planning documents: the General Plan and Project Specific Plans, for related infrastructure improvements.

Capital Funds
The five-year Capital Improvement Program (CIP) includes appropriations for projects for FY 2026/27-2027/28 and projected expenditures through FY 2030/ 31. Selected excerpts from the CIP are included within the operating budget to present a comprehensive picture of all the funds of the City and to reflect fund transfers approved between other operating funds and capital funds.

This section contains a description of the CIP funds, a summary of approved expenditures by program category, and highlights of key projects for the current fiscal year. Additional CIP summary information can be found in the Capital Budget Summary section of this document. The complete capital plan can be found in the City’s CIP .

General Fund (Includes Measure E and Measure G)
These funds are transferred from the General Fund and may be used for projects designated by City Council.

Gas Tax
Revenue in this fund comes from State gas tax and can only be used for street maintenance, traffic improvement projects, and bicycle, pedestrian, and paratransit programs.

Development Impact Fees
Development Impact Fees are one- time charges assessed by a local government against new development projects. These fees help pay for new or expanded public facilities/improvements that will directly address the increased demand created by that development.

Measure X
Funds can be used to improve safety on local roads and highways; repair potholes; maintain streets and roads; reduce traffic congestion; improve transportation for seniors, young people, and people with disabilities; and make walking and biking safer.

SB 1
Funds can be used to may only be used for maintaining local roads and streets.

Special Construction - Federal & State
To record federal and state funds received that can be used for specific capital improvement and construction related projects.

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Vehicle Replacement
Funds are used to replace the City’s fleet.

Capital Assets Policies
Overview – In accordance with the Governmental Accounting Standards Board Statement No. 34 (GASB 34), the City will report these assets by function and activity on the government -wide financial statements. Enterprise Funds’ capital assets will continue to be recorded within their own fund.

Capital assets are recorded as expenditures in governmental funds at the time the assets are received and the liability is incurred. Capital asset costs include the purchase price plus all direct costs necessary to get the asset ready for its intended use, such as sales tax, transportation, and installation/assembly costs. These assets will be capitalized at cost on the government wide financial statements. Enterprise capital assets are recorded as assets within the fund when purchased and a liability is incurred.

GASB 34 defines Capital Assets as land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period.

GASB 34 defines Infrastructure Assets as long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Examples include roads, bridges, tunnels, drainage systems, water and sewer systems, dams and lighting systems. Buildings that are an ancillary part of a network of infrastructure assets are included.

The City uses the most current edition of Governmental Auditing and Financial Reporting (GAAFR) published by the Government Finance Officers Association (GFOA) as its authoritative guide in setting policy and establishing accounting procedures regarding capital assets.

Capitalization – Generally any capital assets such as equipment , furniture and fixtures, and automobiles with an original cost of $10,000 or more will be capitalized (recorded as an asset on the balance sheet versus expensing the item). Buildings and building improvement asse ts with an original cost of $100,000 or more will be capitalized. Infrastructure and infrastructure improvement assets with an original cost of $150,000 or more will be capitalized. This capitalization policy addresses financial reporting, not control. The City follows the GFOA recommended practices for establishing capitalization thresholds. Specific capitalizati on requirements are described as follows:

The capitalization threshold is depending on the types of capital assets and the minimum asset cost is $10,000 or more.

The asset must have a useful life of one(1) or more years.

Policies and Glossary

The capitalization threshold is applied to individual units of capital assets rather than groups. For example, ten desks purchased for $1,500 each will not be capitalized even though the total ($15,000) exceeds the threshold of $10,000.

For purposes of capitalization, the threshold will generally not be applied to components of capital assets. For example, a keyboard, monitor and central processing unit purchased as components of a computer system will not be evaluated individually against the capitalization threshold. The entire computer system will be treated as a single asset. The capitalization threshold will be applied to a network if all component parts are required to make the asset functional.

Repairs to existing capital assets will generally not be subject to capitalization unless the repair extends the useful life of the asset. In this case the repair represents an improvement and is subject to the requirements described below.

Improvements to existing capital assets will be presumed by definition to extend the useful life of the related capital asset, increases its value, or enhances its functionality and therefore will be subject to capitalization if the cost exceeds the threshold for each capital asset type.

Work of arts, animals (i.e. police dogs) and historical treasures are not capitalized, but will be recorded as tracked property.

As a result of the above capitalization policies the following infrastructure items will not be capitalized:
• Handheld radios
• Personal computers
• Software, unless developed by the City or qualified as GASB 96 Subscriptions • Street trees
• Street signs
• Weapons
Capital projects will be capitalized as “construction in progress” until completed.

Leased Assets (GASB 87 Leases) - Leases should be capitalized when:
(1) noncancellable lease period is more than 12 months, and (2) the total payment over the non-cancellable lease period is more than $10,000.

Subscription Assets (GASB 96 Subscription Based Information Technology Arrangements (SBITAs)) - Subscriptions should be capitalized when:
(1) noncancellable subscription period is more than 12 months, and (2) the total payment over the noncancellable subscription period is more than $10,000.

Capital Asset Recording - It is the responsibility of the Finance Department to record, monitor and inventory all capital assets. Each department will assign appropriate staff members to Policies and Glossary

respond to verification, inventories, and filling out the necessary forms for recording transfers, dispositions, donations or retired capital assets.

Acquisition of Capital Assets - Capital assets may be acquired through direct purchase, lease- purchase or capital lease, construction, eminent domain, tax foreclosures, donations, and gifts.

When a capital asset is acquired the funding source will be identified as either a governmental fund, proprietary fund or component unit. Additionally, the fund type will be identified as well as the specific fund.

If funds are provided by a specific funding source, a record will be made of that specific source such as:
• Bond Proceeds
• Federal Grants
• State Grants
• Local Grants
Measuring the Cost and/or Value - Capital assets are recorded at their “historical cost”, which is the original cost of the assets. Donations accepted by the City will be valued at the fair market value at the time of donation. Costs include purchase price (less discounts) and any other reasonable and necessary costs incurred to place the asset in its intended location and prepare it for service. Costs could include the following:
• Sales Tax
• Freight charges
• Legal and title fees
• Closing costs
• Appraisal and negotiation fees
• Surveying fees
• Land-preparation costs
• Demolition costs
• Relocation costs
• Architect and accounting fees
• Insurance premiums and interest costs during construction Establishing Cost in the Absence of Historical Records - According to the GASB 34, an estimate of the original cost is allowable. Standard costing is one method of estimating historical cost using a known average installed cost for a like unit at the estimated date of acquisition.

Another recognized method is normal costing wherein an estimate of historical cost is based on current cost of reproduction new indexed by a reciprocal factor of the price increase of a specific item or classification from the appraisal date to the estimated date acquired. When necessary, the City will use whichever method gives the most reasonable amount based on available information.

Policies and Glossary

Recording Costs Incurred After Acquisition - Expenditures/expenses for replacing a component part of an asset are not capitalized. However, expenditures/expenses that either enhance a capital asset’s functionality (effectiveness or efficiency), or that extend a capital asset’s expected useful lif e are capitalized. For example, periodically slurry sealing a street would be treated as a repair (the cost would not be capitalized), while an overlay or reconstruction would be capitalized. Adding a new lane constitutes an addition and would therefore also be capitalized.

Disposition or Retirement of Capital Assets - It is the City’s policy that departments wishing to dispose of surplus, damaged or inoperative equipment must notify the Finance Department.

The City will conduct public auctions, as necessary, for the purpose of disposing of surplus property. Auctions will be conducted by the Finance Department through its Purchasing Division.

All proceeds from the sale of surplus property will be allocated to the City’s General Fund unless the property was originally purchased with monies from a Proprietary or a Grant Fund, in which case, the proceeds will be returned to any of those specific funds. The original cost less depreciation will then be removed from the City’s capital asset management system.

Disposition of assets acquired using grant funds should follow the asset disposition guidelines established by the grantor.

Transfer of Assets – The transfer of capital assets between departments requires notification to the Finance Department.

Depreciation – It has long been the City’s policy to record depreciation for Enterprise funds. In accordance with GASB Statement No. 34, effective with the fiscal year ending June 30, 2003 the City will record depreciation expense on all capital assets, except for inexhaustible assets.

The City will use straight -line depreciation method. Depreciation will be calculated starting the month following the date the asset was placed in service. Depreciation will be applied over the estimated useful life of the asset.

Recommended Useful Life - The City follows GFOA Recommended Practices when establishing recommended useful life for assets to be capitalized. In accordance with GASB 34 the City will rely on “general guidelines obtained from professional or industry organizations.” In particular, the City will rely on estimated useful lives published by GFOA. If the life of a pa rticular asset is estimated to be different than these guidelines, it may be changed. Following is a summary of the estimated useful life:

Asset Class Useful Life
Buildings and Improvements 240 to 600 months
Improvements Other Than Buildings 180 to 540 months
Infrastructure 240 to 600 months
Machinery and Equipment 60 to 120 months

Control of Assets – In accordance with GFOA Recommended Practice the City will exercise control over the non- capitalized tangible capital -type items by establishing and maintaining adequate control procedures at the department level. The City’s capitalization threshold of Policies and Glossary

$10,000 meets financial reporting needs and is not designed for nor particularly suited to maintain control over lower cost capital assets. It is the responsibility of each department to maintain inventories of lower -cost capital assets to ensure adequate control and safekeeping of these assets.

Maintenance Schedules - The City shall develop and implement maintenance and replacement schedules with a goal of maximizing the useful life of all assets. The schedules shall include estimates of annual maintenance and/or replacement funding required for each asset.

Maintenance Funding - The City shall identify specific sources of funds for the annual maintenance or replacement of each asset. Whenever possible, the maintenance or replacement funding shall be identified from a source other than the City General Fund. The City shall maximize the use of maintenance assessment districts and dedicated special revenue (e.g. gas tax). The City shall endeavor to set aside, on an annual basis, one and one- half percent (1½%) of its General Fund Operating Budget to provide for on-going maintenance and required replacement of assets that cannot be reasonably funded from other sources.

Works of Art and Historical Treasures – GASB 34 encourages but does not require the capitalization of art collections that meet all of the following conditions:
• Held for public exhibition, education, or research in furtherance of public service, rather than financial gain
• Protected, kept unencumbered, cared for, and preserved • Subject to an organizational policy that requires the proceeds from sales of collection items to be used to acquire other items for collections It is the City’s Policy that proceeds from the sale of art collections is used to acquire other works of art. That being the case the City’s works of art and historical treasures will not be capitalized.

Intangibles – Intangible assets are now included in the GASB 34 definition of capital assets.

Prior to GASB 34 the City did not capitalize intangibles. GFOA recommends that governmental entities follow the guidance of AICPA Statement of Position 98- 1 Accounting for Costs of Computer Software Developed or Obtained for Internal Use.

Inventory – A physical inventory of capitalized assets will be performed annually. Capitalized assets are maintained in the City’s capital asset system that include the acquisition date, a description of the property, a serial number or other identification number, the source of funding, the cost of the asset, percentage of Federal participation for the Federal award under which the property was acquired and the location of the capitalized asset.

Disposition – City Council declares City assets surplus and authorize the disposal in accordance to Chapter 12, Article 2, Section 12- 15 of the Municipal Code regarding Disposition of Property.

Disposition of capitalized asset acquired under a Federal award shall foll ow the disposition instructions from the grant awarding agency.

Policies and Glossary

Interfund Loans and Debt Management
Interfund Loans
The City Council delegates authority to the City Manager to approve short-term loans of one year or less and long-term advances of five years or less between City funds under the following terms and conditions:

1. The City Manager is authorized to approve loans of one year or less and advances of five years or less between City funds; provided, that such loans and advances comply with the interfund borrowing policy and that the City Manager and Finance Director conc ur that such loans and advances are in the financial best interests of the City under then existing circumstances.

2. Each loan or advance approved by the City Manager will be documented in a writing signed by the City Manager and the Finance Director that states all of the following:

a. The purpose for which the loan or advance is being made. b. The identification of both the lending and borrowing fund, or funds. c. The dollar amount of the loan or advance.
d. The maturity date on which all principal together with all accrued and unpaid interest will be due and payable.
e. The scheduled dates and amounts of all principal and interest installment payments.
f. The applicable nominal interest rate or discount rate. g. The borrowing fund’s right to make full prepayment at any time without penalty. h. The source or sources from which the borrowing fund or funds is expected to repay the loan or advance.

3. All loans and advances will be repaid by the borrowing fund/s. Because each loan or advance is expected to be free from risk of default, the Finance Director will establish the nominal interest rate or discount rate to be applied to each transaction using then prevailing interest rates on indebtedness of a comparable term issued by the Treasury Department of the United States of America.

4. No individual loan or advance approved by the City Manager will exceed the sum of five million dollars ($5,000,000), and the total of all loans and advances so approved and outstanding at any one time will not exceed the sum of ten million dollars ($10,000,000).

5. Although the loans and advances will be unsecured, an adequate source of repayment or refunding (including future external debt issuance) is to be identified. Under all circumstances, repayment of the loans will be subordinate to claims and encumbrances established by covenants related to any debt, regardless of issue date, issued into the external financial markets by the City of Salinas, the Salinas Public Financing Authority, or any of them (collectively, the City and/or its affiliated agencies).

Policies and Glossary

6. No loans or advances will be made from a City fund that is reasonably likely during the contemplated term of the loan or advance to need the same cash to pay for projects or activities for which the lending fund originally received the cash. No loan or adv ance will be made that will either violate any law or cause the City and/or its affiliated agencies to breach any restrictive covenant, contractual provision, or grant term. Any loan of developer impact fees will be reported in accordance with California G overnment Code Section 66006(G).

Policies and Glossary

Glossary of Budget Terminology
A City budget contains specialized and technical terminology that is unique to public finance and budgeting. Therefore, a glossary is provided to help the reader understand terms and vocabulary that are used in this document. Useful terms relevant to the budget process and/or city government are included.

Accounting System - The set of records and procedures that are used to record, classify, and report information on the financial status and operations of the City.

Accrual Basis Accounting - Under this accounting method, transactions are recognized when they occur, regardless of the timing of related cash receipts and disbursements.

Adoption - Formal action by City Council, which sets the spending limits for the fiscal year. The City's budget is adopted by Council resolution.

Agency Fund - A fund used to account for assets held by the City in the capacity of an agent for individuals, organizations, or other governmental entities.

Annual Budget - A budget applicable to a single fiscal year.

Annual Comprehensive Financial Report (ACFR) - The official financial report of the City. It includes an audit opinion as well as basic financial statements and supporting schedules necessary to demonstrate compliance with finance-related legal and contractual provisions.

Appropriation - An authorization made by the City Council, which permits officials to incur obligations against and to make expenditures of government resources. Appropriations are typically granted for a one-year period.

Assessed Valuation - A value established for real property for use as a basis in levying property taxes. For all agencies in the State of California, the County for the secured and unsecured property tax rolls establishes assessed value; the utility property tax roll is val ued by the State Board of Equalization. Under Article XIII of the State Constitution (Proposition 13 adopted by the voters on June 6, 1978), properties are assessed at 100% of full value. Proposition 13 also modified the value of real tax able property for fiscal 1979 by rolling back values to fiscal 1976 levels. From this base of assessment, subsequent annual increases in valuation are limited to a maximum of 2%. However, increases to full value are allowed for property improvements or upon change of ownership. Personal property is excluded from these limitations, and is subject to annual reappraisal.

Assessment Fund - A fund used to account for special levies made against certain properties to defray part or all of the costs of a specific improvement or service deemed to primarily benefit those parties.

Audit - Prepared by an independent Certified Public Accountant (CPA), the primary objective of an audit is to determine if the City’s Financial Statements present fairly the City’s financial position and results of operations in conformity with generally accept ed accounting principles. In conjunction with their performance of an audit, it is customary for an independent auditor to issue a Management Letter stating the adequacy of the City’s internal controls as well as recommending improvements to the City’s financial management practices.

Policies and Glossary

Balanced Budget - Balanced budget is a budget with operating revenues equal to operating expenditures and neither a budget deficit nor a budget surplus. More generally, it refers to a budget with no deficit, but possible with surplus.

Bonds - A bond is a written promise to pay a specified sum of money (called the face value or principal amount) at a specified date or dates in the future (called the maturity date) together with period interest at a specified rate. Bonds are typically used to finance capital facilities.

Budget - As the City’s financial operating plan for the fiscal year, the budget displays the estimated expenditures (costs) for providing services and the estimated sources of revenue (income) to pay for them. Once the City Council adopts the budget, the total becomes the maximum spending limit. Salinas’ budget encompasses fiscal year (July 1 through June 30).

Budget Amendment - The Council has the sole responsibility for adopting the City’s budget and may amend or supplement the budget at any time after adoption. The City Manager has the authority to approve administrative adjustments to the budget as outlined in the Financial and Administrative Policies set by Council.

Budget Calendar - The schedule of key dates which the City follows in the preparation and adoption of the budget.

Budget Document - The official financial spending and resource plan submitted by the City Manager and adopted by City Council explaining the approved budget to the public and City Council.

Budget Policies - General and specific guidelines adopted by the Council that governs the financial plan's preparation and administration.

Budget Resolution - The official enactment by the City Council to establish legal authority for City officials to obligate and expend City resources and funds.

Building Permit - Fee required for new construction or for any alteration or addition to a residence or commercial building. The fee is based on square footage and valuation. Electrical or plumbing/mechanical work will require a similar permit.

Business License Tax - A tax imposed on those conducting business within the City limits.

Business License Tax is a non-regulatory tax implemented for the purpose of raising revenue to support General Fund activities.

Capital Acquisitions/Assets - See “Capital Assets.”
Capital Assets - Non-consumable assets of long-term nature such as land, buildings, machinery, furniture, and the other equipment. The City has defined such assets as those with an expected life of five years or more and value in excess of $10,000.

Capital Expenditures - Funds spent for the construction, improvement, or rehabilitation of City infrastructure.

Capital Improvement Program (CIP) - A plan for capital expenditures to provide long- lasting physical improvements to be incurred over a period of several future years.

Policies and Glossary

Capital Outlays - Purchase of equipment (including vehicles), tools, and furniture having a value of $10,000 or more and a normal useful life of five years or more.

Capital Projects Fund - In governmental accounting, a fund that accounts for financial resources to be used for the acquisition or construction of capital facilities. The total cost of a capital project is accumulated in a single expenditure account which accumulates until the project is completed, at which time the fund ceases to exist.

Cash Basis Accounting - A basis of accounting under which transactions are recognized only when cash is received or disbursed.

Certificate of Participation (COP) - A type of financing in which investors purchase a share of the lease revenues of a program rather than the bond being secured by those revenues. The authority usually uses the proceeds to construct a facility that is leased to the municipality, releasing the municipality from restrictions on the amount of debt that they can incur.

Community Development Block Grant (CDBG) - Federal grant funds distributed from the U.S.

Department of Housing and Urban Development that are passed through to the City. The City primarily uses these funds for housing rehabilitation, public improvements and local social programs.

Contingency - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.

Contingent Liabilities - Items which may become liabilities of the City but are undetermined at a given date, such as pending lawsuits, unsettled disputed claims, unfilled purchase orders and uncompleted contracts.

Contract Services - Services provided to the City from the private sector or other public agencies.

Debt Service - Payment of the principal and interest on an obligation resulting from the issuance of bonds, notes, or Certificates of Participation (COPs).

Debt Service Fund - A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.

Deficit - The excess of liabilities over assets.

Department - A major organizational unit of the City, which has been assigned overall management responsibility for an operation, or a group of related operations within a functional area. In Salinas, Department Heads are the chief administrators within a department.

Depreciation - The process of allocating the total cost of capital assets over each period of their usefulness to the government.

Encumbrance - The commitment of appropriated funds to purchase an item or service. To encumber funds is to set aside or “commit” funds for a future expenditure. Encumbered funds do not automatically carry over to subsequent years.

Enterprise Fund - Established to account for the financing of self -supporting activities of governmental units, which render services on a user charge basis to the general public.

Policies and Glossary

Expenditure - The outflow of funds paid or to be paid for an asset obtained or goods and services obtained. Note: An encumbrance is not expenditure; an encumbrance reserves funds to be expended (See encumbrances).

Fiduciary Funds - Used to account for assets held by the City acting in a fiduciary capacity for other entities and individuals. Such funds are operated to carry out the specific actions of trust agreements, ordinances and other governing regulations. There are two categories of fiduciary funds: Trust and Agency.

Fiscal Year - A 12-month period to which the annual operating budget applies and at the end of which the City determines its financial position and results of its operations. The City’s fiscal year runs from July 1st to June 30th.

Franchise Fees - Imposed on utility companies for the privilege of doing business in the City.

Full-time Equivalents (FTE) - The amount of time a position has been budgeted for in terms of the amount of time a regular, full -time employee normally works in a year. Full -time employees are paid for 2,080 hours in a year equating 1.0 FTE. Correspondingly, a part-time employee who worked 1,040 hours would equate to 0.5 FTE.

Fund - An independent fiscal and accounting entity with a self-balancing set of accounts in which cities record financial transactions relating to revenues, expenditures, assets and liabilities. Each fund type typically has a unique funding source and purpose. Establishing funds enables the City to account for the use of restricted revenue sources and carry on specific activities or pursue specific objectives.

Fund Accounting - System used by non- profit organizations, particularly governments. Since there is no profit motive, accountability is measured instead of profitability. The main purpose is stewardship of financial resources received and expended in compliance with legal requirements.

Fund Balance - Also known as financial position, fund balance is the excess of current assets over current liabilities and represents the cumulative effect of revenues and other financing sources over expenditure and other financing uses.

GAAP (Generally Accepted Accounting Principles) - Uniform minimum standards for financial accounting and reporting. They govern the form and content of the basic financial statements of the City.

Gann Appropriation Limit - This is the common name of Proposition 4, approved by voters on November 6, 1979 which mandated an appropriation limit on the amount of tax revenues that government jurisdictions may appropriate within a fiscal year. This bill was named after Paul Gann, who was a co -sponsor of the famous Proposition 13 initiative enacted by the voters of California on June 6, 1978 which resulted in a cap on property tax rates in the state, and a prominent author and advocate of this subsequent spending limitation bill.

Gas Tax Fund - The Gas Tax Fund is used to account for revenues and expenditures apportioned under the Streets and Highways Code of the State of California. Expenditures may be made for any street related purpose in the City’s system of streets.

Policies and Glossary

General Fund - In governmental accounting, fund used to account for all assets and liabilities of a non- profit entity, except those particularly assigned for other purposes in another more specialized fund. It is the primary operating fund of the City.

General Government - City Council, Administration, City Attorney, Personnel, Finance, Public Safety (Police & Fire), Community Development, Library and Community Services, Public Works, and Library.

General Liability Self Insurance Fund - The General Liability Self Insurance Fund is used to provide the City with liability and property insurance. Coverage is provided through the City’s participation in a joint powers agreement through (ACCEL) Authority for California Cities Excess Liability.

General Obligation Bond - A municipal bond backed by the credit and "taxing power" of the issuing jurisdiction rather than the revenue from a given project. General obligation bonds are issued with the belief that a municipality will be able to repay its debt obligation through taxation or revenue from projects. No assets are used as collateral.

Government Finance Officers Association (GFOA) - GFOA is the professional association of state/provincial and local finance officers in the United States and Canada, and has served the public finance profession since 1906. Approximately 16,000 GFOA members are dedicated to the sound management of government financial resources.

Governmental Funds - the fund used to account for all assets and liabilities of a government agency, except those particularly assigned for other purposes in another more specialized fund.

There are five different types of governmental funds: the general fund, including Measure E and Measure G (which is the primary operating fund), special revenue funds, debt service funds, capital project funds, and permanent funds.

Grant - External contributions, and/or gifts of cash, or other assets typically from another governmental entity to be used or expended for a specific purpose, activity, or facility. An example is Community Development Block grant funding from the Federal Government.

Infrastructure - The basic facilities, services, and installations needed for the functioning of a community or society, such as streets and roads, sidewalks, bridges, communications systems, water and power lines, and public institutions including schools, police stations, libraries, and post offices.

Interest Earnings - The City will assign interest earnings to the General Fund unless specifically prohibited by State or Federal laws or by other regulations, covenants or agreements, with the exception that the City will assign interest earned by enterprise funds to those funds.

Interest Income - The prudent investment of idle funds. The types of investments that can be made are limited by the Government Code to protect the safety of taxpayers' money.

Intergovernmental Revenue - Revenue received from other governmental agencies and municipalities, such as grants from the State or Federal government.

Policies and Glossary

Internal Services Fund - The Internal Service Funds are used to finance and account for special activities and services performed by a designated City department for other departments on a cost reimbursement basis.

Inter-Fund Transfers - When the City moves money between its various funds, it makes an inter- fund transfer, referred to as transfers-in and transfers-out. In aggregate, transfers in and out offset each other for the fiscal year.

Landscape and Lighting Maintenance (Assessment) District Fund - The City has formed eight landscape and lighting district funds established by written consent of the property owners owning all of the property within the boundaries of the district.

Letter of Transmittal - The opening section of the budget, which provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal year, and the views and recommendations of the City Manager.

Levy - To impose taxes, special assessments or service charges for the support of governmental activities. The total amount of taxes, special assessments or service charges imposed by Monterey County levying property taxes.

Licenses and Permits - Revenues earned by the issuance of licenses or permits levied in accordance with the benefits conferred by the license or permit.

Limited Obligation Bond - A bond sold by a municipality to finance projects which are secured by the revenue generated by those projects.

Line-Items - Expenditure types (salary, supplies, contractual services, etc.) broken down as individual line items, along with the dollar amount budgeted for each specified category.

Major Fund - Major funds are funds whose revenues, expenditures/expenses, assets, or liabilities are at least ten percent of corresponding totals for all governmental or enterprise funds and at least five percent of the aggregate amount for all governmental and enterprise funds for the same item. The General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds.

Modified Accrual Basis - Under this accounting method, revenues are recognized when they become both measurable and available to finance expenditures of the current period.

Expenditures for the most part are recognized when the related fund liability is incurred except for prepayments, accumulated employee leave and long- term debt. All governmental funds and expendable trust funds are accounted for using the modified accrual basis of accounting.

Motor Vehicle in Lieu Fee - A State fee charged for the privilege of operating a vehicle on public streets. A VLF is levied annually against the market value of a motor vehicle and is imposed by the State “in lieu” of local property taxes.

Non-Departmental - This program has the sole purpose of accounting for all expenditures that the City cannot specifically designate to any operating department within the General Fund.

Non-major Fund - Non-major funds are all governmental and enterprises funds that are not classified as major funds.

Policies and Glossary

Objective - A statement of specific direction, purpose, or intent based on the needs of the community and the goals established for a specific program or service level.

Operating Budget - The portion of the budget pertaining to daily operations that provides basic governmental services. The operating budget contains appropriations for such expenditures as personnel services, materials and supplies, and capital outlay.

Ordinance - A formal legislative enactment by City Council. It has the full force and effect of law within City boundaries unless pre- empted by a higher form of law. An Ordinance has a higher legal standing than a Resolution and is typically codified in a City’s municipal code.

Other Revenues - Revenues from sources other than those specifically identified that are too immaterial in amount to justify the creation of new revenue account line items.

Performance Measure - Sets forth a performance objective and a goal for achieving the objective.

Personnel - City employees.

Personnel Benefits - Those benefits paid by the City as conditions of employment.

Present Value - The amount that a future sum of money is worth today given a specified rate of return.

Program - As subdivisions of departments, programs are budgetary or organizational units of government with limited sets of work responsibilities within their respective departments.

Programs also serve to increase budgetary accountability. Salinas’ budget is compiled on a program basis.

Property Tax - Imposed on real property (land and permanently attached improvements). The tax is based upon the assessed value of such property. The tax rate may not exceed 1% of assessed value.

Proposition 218 - A statewide initiative passed by the voters of California on November 5, 1996.

The initiative provided voters with the right to vote on new taxes.

Proprietary Funds - Funds that focus on the determination of operating income, changes in net assets (or cost recovery), financial position, and cash flows. There are two different types of proprietary funds: enterprise funds and internal service funds.

Public Employees’ Retirement System (PERS) - Provided for the City’s employees, by the State of California.

RDA - Redevelopment Agency, while a component unit, the Agency is a legal entity separate from the City.

Redevelopment Agency Fund - Fund is used to account for the proceeds of notes, advances and other forms of indebtedness, and the expenditure of these funds for improvement, reconstruction and redevelopment projects within the specified boundaries of the City of Salinas Redevelopment Agency.

Policies and Glossary

Reserve - An account used to indicate that a portion of a fund’s balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation.

Resolution - A special order of City Council which has a lower legal standing than an ordinance.

Resources - Total amounts available for appropriation including estimated revenues, inter -fund transfers, and beginning fund balances.

Revenue - Sources of income, which the City receives during a fiscal year. Examples of revenue include taxes, intergovernmental grants, charges for services, resources forward from the prior year, operating transfers from other funds, and other financing sources such as the proceeds derived from the sales of capital assets.

Department/Program Codes:
 00 Department Transfers
 10 City Council
 12 Administration
 14 City Attorney’s Office
 16 Human Resources
 20 Finance
 30 Community Development
 40 Police
 45 Fire
 50 Public Works
 55 Recreation
 60 Library
 70 Grant
 80 Non-Departmental
 81 Trust Accounts

Salinas City CouncilJune 16, 2026

Salinas City Council
June 16, 2026