Agenda packet, regular meeting — San Marino City Council, April 24, 2026

AGENDA – APRIL 24, 2026 PAGE 1 of 175

CITY OF SAN MARINO

CITY COUNCIL AGENDA
Tony Chou, Mayor
Calvin Lo, Vice Mayor
Hunter Chang, Council Member
John Chou, Council Member
Gretchen Shepherd Romey, Council Member
Philippe Eskandar, City Manager
www.SanMarinoCA.gov
(626) 300-0700 Phone
City Hall Council Chamber
2200 Huntington Drive
San Marino, CA 91108

ADJOURNED REGULAR MEETING OF THE

SAN MARINO CITY COUNCIL
FRIDAY, APRIL 24, 2026 AT 8:30 AM

CITY HALL COUNCIL CHAMBERS
2200 HUNTINGTON DRIVE
SAN MARINO, CA 91108
The City of San Marino appreciates your attendance. Citizens’ interest provides the Council with valuable information regarding issues of the community.

Regular meetings are held on the 2nd Wednesday of every month at 6:00 p.m. Typically, adjourned meetings are held on the last Friday of every month at 8:30 a.m.

In compliance with the Americans with Disabilities Act, any person with a disability who requires a reasonable modification or accommodation in order to participate in a meeting should contact the City Clerk via email at [email protected] or by phone at (626) 300-0705 48 hours prior to the meeting for assistance.

The public is welcome to attend the meeting in person or remotely via Zoom, however, the meeting will proceed as normal even if there are technical difficulties with Zoom. The City will do it’s best to resolve any technical issues as quickly as possible.

How to view or listen to the meeting from home:

Visit www.SanMarinoCA.gov/Zoom
How to offer public comment from home:

Public comment will be accepted by email to [email protected] until 3:00 p.m. the day before the meeting. Written public comment received by 3:00 p.m. will be distributed to City Council during the meeting. Any comments received after 3:00 p.m. will AGENDA – APRIL 24, 2026 PAGE 2 of 175
be included in the public comment record but not provided to City Council at the meeting.

Written public comment will be accepted electronically via the zoom.us teleconference module during the meeting. Written Zoom comments will be accepted after the in-person comments. Written Zoom comments will be read or summarized and made part of the public record for the meeting.

CALL TO ORDER

PLEDGE OF ALLEGIANCE

ROLL CALL
Council Member Chang, Council Member Chou, Council Member Shepherd Romey, Vice Mayor Lo, and Mayor Chou

POSTING OF AGENDA
The agenda is posted 72 hours prior to each meeting at the following locations: City Hall, 2200 Huntington Drive, the Crowell Public Library, 1890 Huntington Drive, and the Stoneman Building, 1560 Pasqualito Drive. The agenda is also posted on the City’s website:
http://www.SanMarinoCA.gov.

PUBLIC COMMENTS
The City welcomes public input. Members of the public may address the City Council by completing a public comment card and giving it to the City Clerk prior to the meeting. At this time, the public may address the City Council on items that are not on the agenda.

Pursuant to state law, the City Council may not discuss or take action on issues not on the meeting agenda (Government Code Section 54954.2). The Mayor reserves the right to place limits on duration of comments. Staff may be asked to follow up on such items.

NEW BUSINESS

1. PRESENTATION OF FY 2026-27 PROPOSED OPERATING BUDGET BY

DEPARTMENT
Recommendation: Staff recommends the City Council provide direction to the City Manager on the proposed FY 2026-27 Operating Budget. Staff also recommends the approval of the budget adjustments to FY 2025-26. If the City Council concurs with staff’s recommendation, an appropriate motion would be:
“I move to approve the recommended FY 2025-26 budget adjustment of $1,244,000 related to the sewer lift station improvements.”
AGENDA – APRIL 24, 2026 PAGE 3 of 175

CONSENT CALENDAR

2. CASH AND INVESTMENT REPORT FOR THE MONTH OF MARCH 2026 Recommendation: Staff recommends the Council receive and file this report. If the City Council concurs with staff’s recommendation, an appropriate motion would be:
“I move to receive and file the Cash and Investment Report for the Month of March 2026.”

WRITTEN COMMUNICATIONS OR PUBLIC WRITINGS DISTRIBUTION
This is an opportunity to announce any written communications pertaining to the City received by members of the City Council. All public writings distributed by the City of San Marino to at least a majority of the City Council regarding any item on this agenda will be made available at the Public Counter at City Hall located at 2200 Huntington Drive, San Marino, California 91108, and will also be included in the public agenda packet that will available for review at the City Council meeting.

FUTURE AGENDA ITEMS

ADJOURNMENT
Posted: 04/17/2026 ALISON WALKER

CITY CLERK
TO: Mayor and City Council
FROM: Philippe Eskandar, City Manager
BY: Hillary Guirola-Leon, Finance Director
DATE: April 24, 2026
SUBJECT: PRESENTATION OF FY 2026-27 PROPOSED OPERATING

BUDGET BY DEPARTMENT

STRATEGIC PLAN CRITICAL SUCCESS FACTORS
Efficient, Responsive, and Effective City Services
Engaged and Connected Residents
Fiscally Responsible and Transparent City Government

BACKGROUND
The annual budget is an important document where government resources are allocated to programs and services for the year. This allocation of resources is driven by the City’s priority principles. The Fiscal Year 2026-27 budget process began at the second meeting in February and the goal is to adopt the budget by May/June before the start of the fiscal year. • At the February 27, 2026, City Council meeting, staff presented the Fiscal Year 2026-27 budget calendar, a budget overview, and presented the proposed priority principles. Council selected the FY 2026-27 priority principles listed below:

Fiscal Stability
Safeguard the long-term financial viability of the organization with a focus on protecting local revenue streams and planning for future capital and operating needs Public Safety Excellence
Embody the community’s commitment to maintaining the highest levels of public safety and operating as premier public safety agencies
Infrastructure Investment & Sustainability
Tony Chou, Mayor
Calvin Lo, Vice Mayor
Hunter Chang, Council Member
John Chou, Council Member
Gretchen Shepherd Romey, Council Member
PAGE 4 of 175
Taking proactive and measured steps to ensure that San Marino’s public infrastructure meets the needs and expectations of our current and future generations Strengthening Community Partnerships
Highlight and build on the overall sense of community camaraderie through strengthening communication and shared resources with the City's many community partners, with a special emphasis on the San Marino Unified School District.
• At the March 11, 2026, City Council meeting, staff presented the FY 2025-26 mid-year review and the five-year financial forecast. • At the March 27, 2026, City Council meeting, staff presented the draft FY 2026-27 Capital Equipment, FY 2026-27 Construction Plans, and the 5-year Capital Improvement Plan. Developing a 5-year Capital Improvement Plan is a best practice used by governments to identify the City’s present and future anticipated capital investment needs.

Importantly, the 5-year plan is a forecasting tool and does not necessarily commit the City to certain projects unless funding is encumbered and can be modified during future budget cycles.

Today’s meeting continues the next stage of the budget process; the review of the operating budget by each department. Staff will provide a high-level budget summary including revenues, operating expenditures, and fund balance impacts for the Council’s consideration. Following discussions and input from the City Council, the entire budget and associated documents will return to the City Council in May for formal adoption.

DISCUSSION
Today’s meeting will focus on the departmental budget packets and proposed revenues included as Attachments 1 through 12 of this staff report. The departmental budget packets include a budget memorandum, a narrative description, current year accomplishments, next year’s objectives, an up-to date operating dashboard, and the department operating budget separated into Personnel and Services & Supplies sections. Departmental Organizational Charts are also included in the attached budget packets.

FY 2026-27 Proposed Revenue Budget
The proposed revenue budget for FY 2026-27 is $40,715,515, which is a $492,271 or 1% decrease from the amended FY 2025-26 budget.

PAGE 5 of 175
The table below provides the breakdown of the General Fund revenues in more detail:

The top three General fund revenue sources are Property taxes, Utility Users Tax, and the Public Safety Parcel Tax, together making up 75% of the total General fund revenues for FY 2026-27.

Property tax revenue is projected to grow by 3.2% based on the City’s property tax consultants’ (HDL) latest estimates. The projected property tax revenue for FY 2026-27 based on HDL’s estimate provided is $21,629,900, which is a 3.2% increase from the FY 2025-26 budget amount.

The Public Safety Parcel tax for FY 2026-27 is estimated to grow by $186,616 or 5% from current year. The Utility User’s Tax (UUT) expires on March 31, 2027 and in light of this, the FY 2026-27 proposed budget includes Utility Users Tax Revenue projections for only 9 months.

The decrease of $192,604 under Charges for Services is primarily due to a reduction in revenue projected from the Lil’ Playmates and Lil’ Learners Classes of approximately $190,000. Importantly, this reduction in revenue was offset by a reduction in operating expenses due to the reduction of staff hours and other expenses associated with the programs.

The decrease under Other revenues is shown net and is made up of various accounts. The decrease under Other revenues is primarily due to lower interest revenue projected. This decrease projected reflects a combination of Revenues by Fund
FY 2025-26
Amended
FY 2026-27
Proposed
$
Change
%
Change
General Fund Group 36,453,097 36,437,374 (15,723) -0.04% Restricted Funds 4,754,689 4,278,141 (476,548) -10.0%
Total 41,207,786 40,715,515 (492,271) -1%
General Fund Group
Revenues
FY 2025-26
Amended
FY 2026-27
Proposed
$
Change
%
Change
Ad Valorem Property Taxes $ 20,950,000 $ 21,629,900 $ 679,900 3.2% Public Safety Property Tax 3,704,709 3,891,325 186,616 5.0% Property Tax in Lieu of Vehicle License Fee (VLF ) 2,218,384 2,293,730 75,346 3.4% Utility Users Tax 2,174,200 1,660,300 (513,900) -23.6%
Franchise Taxes 598,950 503,300 (95,650) -16.0%
PSAF 205,000 200,000 (5,000) -2.4%
Sales Tax 637,000 656,450 19,450 3.1%
Charges for Service 2,529,178 2,336,574 (192,604) -7.6% Licenses & Permits 1,737,950 1,716,812 (21,138) -1.2%
Other Revenues 1,697,726 1,548,983 (148,743) -8.8%
Total $ 36,453,097 $ 36,437,374 $ (15,723) -0.04%
PAGE 6 of 175
factors, including reduced average cash balances as well lower interest rates.

This is also consistent with maintaining sufficient liquidity to support operational needs and investment in capital equipment and projects.

Proposed Expenditures Operating Expenditures-All Funds
The tables shown below compare the adopted FY 2025–26 budget against the proposed FY 2026–27 budget. The adopted budget is being used in this staff report as the basis for comparison to more accurately reflect year-over-year changes, as the amended budget includes one-time adjustments that would distort trend analysis. This approach is also consistent with the department budget packets provided as attachments.

For the final budget book, the amended FY 2025–26 budget will be used for comprehensive reporting purposes.

The city-wide proposed operating expenditure budget for FY 2026-27 is $38,674,002, which is an increase of $1.26 million or 3.4% increase from the adopted FY 2025-26 budget.

All Funds Operating Expenditures-By Fund Type
Operating Expenditures-General Fund Group
The proposed General Fund operating expenditures budget for FY 2026-27 is $37,383,451 which is an increase of $991,384 or 2.7% from the current adopted FY 2025-26 budget.

Personnel Category
Operating Budget
FY 2025-26
Adopted
FY 2026-27
Proposed
$
Change
%
Change
General Fund 36,392,067 37,383,451 991,384 2.7%
Restricted Funds 1,012,480 1,290,551 278,071 19.7%
Total 37,404,547 38,674,002 1,269,455 3.4%
Operating Budget
FY 2025-26
Adopted
FY 2026-27
Proposed
$
Change
%
Change
Personnel 22,265,983 22,545,070 279,087 1.3%
Personnel- Workers Comp 822,546 761,650 (60,896) -7.4%
Pension UAL & OPEB 4,127,224 4,530,905 403,681 9.8%
Services & Supplies 9,176,314 9,545,825 369,511 4.0%
Total 36,392,067 37,383,451 991,384 2.7%
PAGE 7 of 175
Overall, the personnel budget increased by 1.3% from current adopted budget. The proposed budget includes the negotiated 4% MOU increase with each of the labor associations and unrepresented group of employees.

To help balance the General Fund operating budget, staff reviewed budgetbalancing strategies under the personnel category. As part of this process, staff reviewed vacant positions and part-time hours. The proposed personnel budget includes the budget-balancing strategies listed in the table below, which have a total net fiscal impact of $752,000.

Department Position
Budget
Impact Description
Community
Development Senior Planner (1)

$(145,500) Freeze vacant position
Police Department
Management Analyst
(1)

(123,700) Freeze vacant position
Police Department Police Cadet (2)

(48,900) Freeze vacant position
Police Department Police Officer (1)

(147,000)
Freeze or eliminate the long term vacant
and current FY 2025-26 frozen position
Police Department Dispatcher (1)

(107,500)
Freeze or eliminate the long term vacant
position
Community ServicesRecreation Recreation Supervisor (134,000) Freeze vacant position Community ServicesLibrary PT hours reduction
(45,400) Reducing part-time hours
Total

$(752,000)
Additionally as mentioned last year, it’s important to note that in order to deliver on the expectations of the community and City Council related to public safety, community services, permitting, responding to new State legislation, etc., past administrations have grown the organization from approximately 96 full time positions in Fiscal Year 2016-17 to 112 full time positions in FY 2024-

25. All of which has occurred without substantial new structural revenue growth over the same period of time.

As a part of the FY 2025-26 budget last year, the City Council directed staff to freeze 1 vacant Police Officer position and 1 vacant part time Police Cadet position reducing the total authorized positions to 111. In addition to the frozen positions above for the Council’s consideration, staff would also like direction from the City Council whether it would be appropriate to eliminate the 1 frozen Police Officer and 1 frozen Dispatcher position, both of which have been vacant for several years.

Pension Unfunded Accrued Liability (UAL) & Other Post Employment Benefits (OPEB) Category
PAGE 8 of 175
The proposed budget includes an increase of $403,681 from current budget under the Pension Unfunded Accrued Liability (UAL) & OPEB category. This amount is determined based on the latest actuarial valuation available, and it is a 9.8% increase from the current adopted budget.

Services & Supplies Category
The proposed budget under Service & Supplies is $9,545,825 which is a $369,511 or 4% increase from the current budget. This increase is primarily due to an increase in the city’s liability insurance premiums of $354,785 or 28% from current adopted budget. Details regarding the changes within each department can be found in the individual department narrative attachments.

Services & Supplies Expenditure Category By Department
General Fund Overview
Overall, the General Fund FY 2026-27 proposed budget has an operating deficit of -$946,077. Of this amount $45,762 represents the planned use of donation fund reserves. These donations have been received and set aside over years for specific purposes and are now being appropriated. This does not represent the use of General Fund reserves.

The remaining operating deficit is $900,315 and staff is proposing a shortterm strategy to use the city’s California Employer’s Pension Prefunding Trust General Fund Expenditures
(Services & Supplies)
By Department
FY 2025-26
Adopted
FY 2026-27
Proposed
$
Change
%
Change
City Council 29,425 29,675 250 1%
City Attorney 355,000 355,000 - 0%
City Manager's Office 204,150 264,765 60,615 30%
Community Development 518,091 510,786 (7,305) -1%
Community Services 1,074,082 1,040,279 (33,803) -3%
El Molino Viejo 60,000 60,000 - 0%
Finance 179,877 192,320 12,443 7%
Fire & Emergency Management 847,845 909,165 61,320 7%
Human Resources 640,667 574,238 (66,429) -10%
Non-Departmental 2,078,201 2,451,468 373,267 18%
Parks & Public Works 2,606,048 2,534,945 (71,103) -3%
Police 582,928 623,185 40,257 7%
Total $ 9,176,314 $ 9,545,825 $ 369,511 4.0%
PAGE 9 of 175
(CEPPT) funds to cover a portion of the city’s required contribution to UAL. By applying CEPPT funds toward these obligations, the City can address the projected deficit without using General fund reserves. In 2022, the City opened a CEPPT trust fund and since then, has invested $ 1,500,000. The current balance in the City’s CEPPT is $1,775,314 as of March 31, 2026. This balance would be reduced by $900,315 to help pay for the operating deficit under the proposed FY 2026-27 budget.

Importantly, staff considered the appropriateness of using the City’s unassigned General Fund balance (reserves) to pay for the projected deficit as the City’s only other alternative. However, the CEPPT is being recommended given that while the interest yield on the City’s cash in reserves is slightly lower than the potential investment yield within the CEPPT, the investment yield within CEPPT is not guaranteed and the ability to maintain funds in the unassigned General Fund balance as cash presents a more favorable option in terms of access to near term liquidity.

Per CalPERS guidelines, the funds in CEPPT can be used for the following expenditures:
• Prefund normal cost contributions and unfunded liability payments • Make additional discretionary payments
• As a contingency fund for future volatility
The City can use CEPPT funds to reimburse itself for the annual required contribution to the City’s UAL. The City’s required UAL contribution for FY 2026-27 is $4,322,455. Using CEPPT funds will help the City pay for a portion of the required UAL payment, thus avoiding the need to use General Fund Reserves to cover the FY 2026-27 proposed operating expenditures. It is important to note that the use of CEPPT funds is a one-time, short-term solution and does not resolve the City’s structural operating imbalance.

However, this approach is recommended at this time to maintain service levels

GENERAL FUND
FY 2026/27
Proposed
General Fund Revenues 36,437,374$
General Fund Expenditures 37,383,451
Operating Surplus (Deficit) $ (946,077)
Use of Donations Reserves 45,762
Use of CEPPT 900,315
Remaining Deficit $ -
PAGE 10 of 175
while the City evaluates longer-term revenue solutions. Staff will propose refunding the CEPPT balance once the City’s revenues allow.

Looking Ahead
The proposed FY 2026–27 budget represents the third consecutive year in which the City is relying on one-time measures to balance the budget. Over the past two fiscal years, departments have made significant reductions to their operating budgets and services they deliver. In addition, the City has implemented personnel-related cost controls, including vacancy control and reductions in part-time hours. Further operational streamlining has also been implemented such as the reassignment of personnel from one department to another in order to increase operational efficiency and the exploration of new technologies where appropriate.

The City has reached a point where expenditures can no longer be reduced without causing significant impacts to service levels and City operations. The increase in the proposed budget is primarily driven by factors that are difficult for staff to mitigate, including costs of fuel, training academies for Police Recruits, materials and supplies, negotiated salary and benefits, existing contract commitments, and increased insurance premiums.

As provided last year, for historic context, the table below highlights the compounding effects that rising costs have had on a select number of the City’s operating expenses since FY 2018-19, the year before the COVID-19 pandemic. Just the 11 items below alone represent more than $2.16M in unavoidable cost increases impacting the City’s budget. These items are not those which have grown the most over this period of time, but rather a small selection of items that the City cannot operate without or has made policy decisions to maintain. Cutting any one of these items would have an adverse impact on service delivery, liabilities, etc. Additionally, several of these items have been competitively bid over this period of time to ensure that the City is complying with procurement policies and obtaining the best rates in the market.

Budget Year 8 Year Difference
(to 26-27)
Expense FY 18-19 FY 25-26 FY 26-27 $
Difference
%
Difference
General Liability Insurance Premium $531,930 $1,169,379 $1,461,724 $929,794 175% Citywide Water Utilities $171,666 $392,251 $437,300 $265,634 154% Citywide Electric Utilities $241,830 $429,012 $413,900 $172,070 71% PAGE 11 of 175
Excess Workers Compensation
Insurance Premiums $27,176 $207,917 $240,157 $212,981 784% Crossing Guards to Support SMUSD
Students $129,426 $236,523 $276,494 $147,068 113%
Citywide Tree Management $297,000 $389,438 $481,750 $184,750 62% Annual Sewer Cleaning $129,336 $204,610 $214,840 $85,504 66% Fire Emergency Medical Services
Supplies $31,000 $77,700 $73,220 $42,220 136%
Verdugo Fire Dispatch Fees $74,200 $110,000 $108,000 $33,800 46% Department of Industrial Relations- SIP
CA $11,943 $45,657 $65,593 $53,650 449%
Fire Department 911 Lines $8,300 $27,000 $50,160 $41,860 504% Even with these budget-balancing efforts, the City continues to face a structural operating deficit as forecasted for several years.

The Utility Users Tax (UUT) is currently set to expire in March 2027. The proposed FY 2026–27 budget includes only the revenue authorized to be collected through that date. Accordingly, the budget reflects approximately 9 months of UUT revenue. As a result, the budgeted UUT revenue is reduced by approximately $553,000 compared to what would be received over a full fiscal year. Staff will return to the City Council in the coming months to discuss placing the renewal of the UUT on the November 2026 ballot for consideration by voters. Without the renewal of the UUT, the City lacks alternatives for structurally backfilling the lost revenue and would be forced to make wholesale reductions to the City’s operations.

Additionally, on February 11, 2026, the City Council unanimously approved the submission of a ballot measure (Measure S) to be placed on the June 2, 2026, Statewide primary election that asks voters to consider a one-cent Transaction and Use Tax (TUT). This difficult and thoughtfully considered decision marks an important step in the City’s roadmap to create a more fiscally stable San Marino, and continue to fund critical City services at their current levels. If approved by voters, this measure would generate approximately $1.65 million each year and help play a role in addressing the City’s long term fiscal sustainability.

General Fund Reserves
Estimated General Fund Balance – The estimated unassigned General Fund balance at June 30, 2026, is $17.8M, which is about 49.2% of the FY 2026- 27 proposed operating revenues which meets the City’s General Fund Reserves Policy of 40%. The reserve balance above the minimum amount required is $3.3M. These projections are based on the recommended Sewer PAGE 12 of 175
revenue budget adjustment discussed below and most recent departmental projected ending balances by account, as reflected in the budget packet attachments to this staff report, rather than mid-year estimates and is subject to change.

Budget Adjustment FY 2025-26
The proposed FY 2026-27 capital budget continues to be reviewed by staff, with a final version to be presented to the City Council in May. Today, staff is recommending a budget adjustment to the account numbers listed below.

This adjustment reflects the use of FY 2025-26 Sewer revenues to fund the Lift Station Improvements Project, rather than utilizing capital project funding from Fund 394 further demonstrating the significant positive impact revenues from the newly adopted Sewer User Fee have had on the City’s overall operations. The General Fund reserve estimates noted in the section above assume approval of this proposed budget adjustment.

Account # Account Name
Budget
Adjustment Description
394-44-4600-8022
Lift Station
Improvements $ (1,244,000)
Decrease. To use Sewer
revenues for the Lift Station
Improvement Project
700-44-4600-8022
Lift Station
Improvements $ 1,244,000
Increase. To use Sewer revenues
for the Lift Station Improvement
Project

FISCAL IMPACT & PROCUREMENT REVIEW
Total operating budget expenses are proposed to be $38,674,002 for the FY 2026-27, of which $37,383,451 are supported by the General Fund.

LEGAL REVIEW
The City Attorney's office has reviewed and approved as to form.

RECOMMENDATION
Staff recommends the City Council provide direction to the City Manager on the proposed FY 2026-27 Operating Budget. Staff also recommends the approval of the budget adjustments to FY 2025-26. If the City Council concurs with staff’s recommendation, an appropriate motion would be:
“I move to approve the recommended FY 2025-26 budget adjustment of $1,244,000 related to the sewer lift station improvements.” PAGE 13 of 175

ATTACHMENTS

1. City Council

2. City Attorney

3. City Manager’s Office

4. El Molino Viejo (The Old Mill)

5. Finance & Non-Departmental

6. Human Resources

7. Community Development

8. Police

9. Fire & Emergency Management

10. Parks & Public Works

11. Community Services

12. Revenue Schedule (Summary & Detail)
PAGE 14 of 175
1 TO: Philippe Eskandar, City Manager
FROM: Nicole Tibbet, Community Engagement Manager
DATE: March 5, 2026
SUBJECT: BUDGET SUBMISSION FOR FY 2026-27 CITY COUNCIL
YEAR-END SUMMARY (FY 2025-26 BUDGET VS ESTIMATED)
City Council is anticipated to end the fiscal year with a savings of $4,011 or 13.6% below the current adopted budget. The primary reasons are listed below:
 An estimated $1,300 in savings to cost center #101-01-4480-2872 (Hospitality) because there was not an in-person State of the City address held this fiscal year.  An estimated $1,200 in savings to cost center #101-01-4480-0000 (Travel and Meetings) because of unused conference budget.

FY 2025-26 FY 2025-26 Bud. Vs Est.

Bud. Vs
Est.

Budget Estimated Diff $$ Diff %%
Personnel - - - 0.0%
Services & Supplies 29,425 25,414 (4,011) -13.6%
Total by Type 29,425 $ 25,414 $ (4,011) $ -13.6%
PAGE 15 of 175
2 FY 2026-27 PROPOSED BUDGET
Personnel
City Council has no Personnel costs. All five members of City Council serve entirely as volunteers and are not compensated for their service in the capacity as City Council Members.

Services & Supplies
Services & Supplies proposed budget is $29,675 which represents a $250 or .8% increase from current budget. The increases below are not proposing the addition of new spending, but rather, reflecting the true cost increases (due to outside pressures i.e. inflation, etc.) to maintain current operations.
 $250 increase to cost center # 101-01-4396-0000 (Memberships and Dues) for anticipated rate increases to overall City memberships.

ATTACHMENTS
A. Department Narrative (Purpose and Description)
B. Department Tie-Out Sheets
FY 2025-26 FY 2026-27 YOY Budget YOY Budget
Budget Proposed Diff $$ Diff %%
Personnel - - - 0.0%
Services & Supplies 29,425 29,675 250 0.8%
Total by Type 29,425 $ 29,675 $ 250 $ 0.8%
PAGE 16 of 175

DEPARTMENT PURPOSE
The mission of the City Council is to provide leadership to the community through the establishment of policies that enhance the quality of life for San Marino residents, businesses, non-profit institutions, and other stakeholders; and to maintain a strong and stable fiscal condition.

DEPARTMENT DESCRIPTION
The City Council consists of five members, typically elected at-large to four-year terms. Annually, the Council elects one of its members to serve as Mayor and Vice Mayor respectively. The City Council is responsible for setting policies, passing ordinances and resolutions, adopting the budget, appointing committee members, hiring the City Manager and City Attorney, and concurring in the appointment of department heads.

Because the City Council is the legislative representative of the City, all citywide memberships are assigned to this budget. These memberships include the League of California Cities, the Los Angeles County Division of the League of California Cities, the San Gabriel Valley Council of Governments, and the Southern California Association of Governments. These memberships make up almost 65% of the City Council budget each fiscal year. The remaining expenditures are for travel and meetings, City Council hosted events, and materials and supplies such as nameplates, business cards, and plaques.

CITY COUNCIL
PAGE 17 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel - - - - -
Services & Supplies 25,807 27,458 29,425 25,414 29,675
Total by Type 25,807 $ 27,458 $ 29,425 $ 25,414 $ 29,675 $ Expenditures by Fund:

General Fund 25,807 101 27,458 29,425 25,414 29,675
Total by Fund 25,807 $ 27,458 $ 29,425 $ 25,414 $ 29,675 $ GL # Services & Supplies
101-01-4150-0000 Contract Services 164 - - - -
101-01-4376-0000 Materials & Supplies 2,899 3,936.77 3,000 3,975 3,975 101-01-4396-0000 Memberships & Dues 20,614 21,292.04 22,014 22,550 22,800 101-01-4420-0000 Printing 57 50.00 400 400 400
101-01-4480-0000 Travel & Meetings 1,119 1,882.00 - 1,200 1,200 101-01-4480-2872 Hospitality 954 297.13 - 1,300 1,300
Total Services & Supplies 25,807 $ 27,458 $ 29,425 $ 25,414 $ 29,675 $ Total Operating Expenditures 25,807 $ 27,458 $ 29,425 $ 25,414 $ 29,675 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

CITY COUNCIL
PAGE 18 of 175

DEPARTMENT PURPOSE
The City Attorney provides advice and opinions on matters of municipal concern, examines contracts and ordinances as to form and legality, and is frequently called upon to interpret the City’s municipal code, federal and state statutes, and any other laws that govern San Marino.

DEPARTMENT DESCRIPTION
The City of San Marino contracts with a firm for City Attorney services. The City Attorney provides general legal advice and provides the following services:
 Serves as chief counsel to the City for both elected officials and staff;  Drafts and reviews ordinances, resolutions, contracts, deeds, leases, and other legal documents as needed;
 Represents the City in litigation, as either the defense or to prosecute;  Attends City Council meetings, and other bodies as needed, to advise Council and to have firsthand knowledge of current and proposed City actions; and  Renders opinions on specific legal issues.

CITY ATTORNEY
PAGE 19 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel - - - - -
Services & Supplies 556,050 473,612 355,000 270,000 355,000 Total by Type 556,050 $ 473,612 $ 355,000 $ 270,000 $ 355,000 $ Expenditures by Fund:

General Fund 556,050 101 473,612 355,000 270,000 355,000 Total by Fund 556,050 $ 473,612 $ 355,000 $ 270,000 $ 355,000 $ GL # Services & Supplies
101-06-4106-2755 Contract Legal Services-General 202,507 416,136.37 260,000 260,000 260,000 101-06-4106-2756 Contract Legal Services-Litigation & Special Pr 329,552 43,328.55 - 75,000 75,000 101-06-4106-2757 Contract Legal Services-COVID-19 1,418 0.00 - - - 101-06-4106-2758 Contract Legal Services-Code Enforcement 22,575 14,147.50 10,000 20,000 20,000 Total Services & Supplies 556,050 $ 473,612 $ 355,000 $ 270,000 $ 355,000 $ Total Operating Expenditures 556,050 $ 473,612 $ 355,000 $ 270,000 $ 355,000 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

CITY ATTORNEY
PAGE 20 of 175
TO: Philippe Eskandar, City Manager
FROM: Nicole Tibbet, Community Engagement Manager
DATE: March 5, 2026
SUBJECT: BUDGET SUBMISSION FOR FY 2026-27 CITY MANAGER’S OFFICE YEAR-END SUMMARY (FY 2025-26 AMENDED BUDGET VS ESTIMATED) The Department is anticipated to end the fiscal year with a savings of $66,001 or 6.3% above the current adopted budget. The primary reasons are listed below:
 An estimated $20,000 in savings to cost center #101-09-4220-0000 (City Manager’s Contingency) due to no emergency needs resulting in the City Manager having to use the contingency line item.
 An estimated $15,000 in savings to cost center #101-09-4150-0000 (Contract Services) from unspent money in the Chinese Translation Services Budget. There were fewer engagement meetings held this year, which used less of the interpretation budget than anticipated.

FY 2025-26 FY 2025-26 Bud. Vs Est.

Bud. Vs
Est.

Description Amended Budget Estimated Diff $$ Diff %%
Personnel 779,537 $ 779,537 $ - $ 0.0%
Services & Supplies 267,000 200,999 (66,001) -24.7%
Total: 1,046,537 $ 980,536 $ (66,001) $ -6.3%
PAGE 21 of 175
 An estimated $10,000 in savings to cost center #101-09-4468-0000 (Staff Development) due to other priorities arising throughout the year.
 An estimated $9,000 in savings to cost center #101-09-4480-0000 (Travel & Meetings) as staff in the City Manager’s Office had obligations this year that precluded them from attended trainings.
 An estimated $5,000 remaining in cost center #101-09-4202-0000 (Legal Noticing) for unused legal notices this fiscal year.

FY 2026-27 PROPOSED BUDGET
Personnel
The Department’s Full-Time Equivalent (FTE) will remain at 3.50 FTE, unchanged from the current budget.

The proposed personnel budget for FY2026-27 is $841,505 which represents a $78,526 or 10.3% increase from current budget.
 Employees’ salaries are increasing by 4.0% per the Memorandum of Understandings (MOU).
 Cafeteria benefits for Full-Time employees of the Department are expected to increase by $15k over the current year due to premium increases.

Services & Supplies
Services & Supplies proposed budget is $264,765, which represents a $60,615 or 29.7% increase from the current budget. The changes to specific budget areas below are generally not proposing the addition of new spending, but rather, reflecting the true cost increases (due to outside pressures, i.e., inflation, etc.) to maintain current operations. The primary reasons for the changes are due to the following:
 A one-time addition of $60,000 to cost center # 101-09-4290-0000 (Election) for the November 2026 Election operated by Los Angeles County on behalf of the City.

FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 762,979 $ 841,505 $ 78,526 $ 10.3%
Services & Supplies 204,150 264,765 60,615 29.7%
Total: 967,129 $ 1,106,270 $ 139,141 $ 14.4%
PAGE 22 of 175
 An increase of $325 to cost center # 101-09-4150-0500 (Other Contract Services – IT) for anticipated IT software cost increases.
 An increase of $290 to cost center # 101-09-4396-0000 (Memberships & Dues) for anticipated membership cost increases to support City services.

ATTACHMENTS
A. Department Narrative (Purpose, Description, FY 2025-26 Accomplishments, FY 2026-27 Objectives, Operational Dashboard)
B. Department Organization Chart
C. Department Tie-Out Sheets
PAGE 23 of 175

DEPARTMENT PURPOSE
The mission of the City Manager’s Office is to maintain policy and operational alignment throughout the organization.

DEPARTMENT DESCRIPTION
The department provides oversight, direction, and organizational support to all City departments under the direction of the City Manager. The department also includes the City Clerk and Public Information functions. The Department provides the following services:
• City Manager – The City Manager is appointed by, and serves at the pleasure of, the City Council. The City Manager, in turn, is the sole appointing authority for all positions of employment in the City, except for department heads which require the concurrence of the Council. The City Manager directs all operations of the City by coordinating the efforts of the various departments and keeping the City Council apprised of matters dealing with general operations, finance, personnel, legislation, litigation, and other items of city business. The City Manager's primary responsibility is to assist the City Council in identifying policy priorities and to ensure that priorities established by Council are addressed in an innovative, yet cost-effective manner.
• City Clerk – The City Clerk is responsible for conducting municipal elections, compiling City Council agendas and minutes, and maintaining all City records. This function includes preparing Council minutes and managing the City Council agenda process; processing, indexing, and filing ordinances, resolutions, and official hearing notices; maintaining City codes; coordinating the commission and board appointment process; managing the document management program; and ensuring compliance with financial and campaign disclosure laws. It also includes the processing of public records requests and serving as a Notary Public.
• Community Engagement – Community Engagement is the primary public information office, managing all citywide outreach and communication efforts. This function includes management of social media accounts, the City website, newsletter publications, and media communication. The Community Engagement Manager also coordinates with community groups, residents, and organizations outside of the City to promote City activities.

CITY MANAGER’S OFFICE
PAGE 24 of 175
FISCAL YEAR 2025-26 ACCOMPLISHMENTS
• Educated the community on Measure S through numerous outreach opportunities including a Town Hall, service club meetings, discussions at residents’ homes, and at events held at local businesses.
• Published two more editions of the Resident Information and Guide, which was mailed to all 4,512 households in San Marino and was translated into Chinese. • Enhanced IT security through the implementation of a Multi Device Management tool for City issued mobile devices.
• Successfully updated the Council Chambers AV system for better continuity in streaming of public meetings.
• Continued to strengthen direct communication with community organizations. • Completed a round of identifying records eligible for destruction per the records retention policy and conducted the proper procedure for destroying those identified records to create more space for physical records.
• Adopted an Electronic Signature Policy to authorize the use of electronic signatures for documents such as agreements. This has improved operational efficiency and allowed the City to accept digital signatures from contractors.
• Developed a guide for Public Record Requests to increase efficiency and legal compliance.

Will serve as a guide going forward and save countless hours of staff time and provide confidence in the information we are providing to the public. This protects the City from future liabilities as well.
• Redesigned the Solicitation Permit program to strengthen public safety and transparency, introducing physical identification badges to clearly identify permitted solicitors. Digitized verification processes through website enhancements, enabling around-the-clock public access and reducing bottlenecks previously tied to business-hour confirmation. • Executed a full-scale records reorganization initiative within the City Clerk’s Office, auditing and restructuring historical files to align with best practices in records management.

Increased operational efficiency, improved document traceability, and enhanced access to information for internal and public use.

FISCAL YEAR 2026-27 OBJECTIVES
• Assist the City Council in implementing policies for the continued enrichment of San Marino.
• Educate the community on the renewal of the City’s expiring Utility Users Tax. • Grow the City’s already strong partnership with The Huntington. • Continue to educate and engage the community on City matters. • Implement compliance requirements of SB 707 for public meetings. • Conduct the November 2026 election in coordination with the County. • Successfully onboard and conduct orientations for any newly elected Council Member(s).

PAGE 25 of 175

OPERATIONAL DASHBOARD
Description
FY 2024-25
Year to Date
(July - April)
FY 2025-26
Year to Date
(July - April)
Weekly Briefing Sign Ups 270 76
Average Monthly Social Media
Reach 8,033 6,749
Average Time to Respond to
Public Records Requests 8 Days 7 Days
Proclamations and Certificates
Prepared 57 30
PAGE 26 of 175
City Manager
Community
Engagement
Manager
Communications
Specialist (P/T)
City Clerk
City Manager’s Office
PAGE 27 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Full-Time
City Manager 1.00 1.00 1.00 1.00 1.00
Asst. to the City Mgr (Comm. Engagement. Mgr) 1.00 1.00 1.00 1.00 1.00 City Clerk 1.00 1.00 1.00 1.00 1.00
Part-Time
Special Projects Coordinator 0.50 0.50 0.50 0.50 0.50
Total Full-Time FTE 3.00 3.00 3.00 3.00 3.00
Total Part-Time FTE 0.50 0.50 0.50 0.50 0.50
Department Total FTE 3.50 3.50 3.50 3.50 3.50
Expenditures by Type:

Personnel 642,018 696,728 762,979 779,537 841,505
Services & Supplies 172,057 160,012 204,150 200,999 264,765 Total by Type 814,075 $ 856,740 $ 967,129 $ 980,536 $ 1,106,270 $ Expenditures by Fund:

General Fund 814,075 101 856,740 967,129 980,536 1,106,270 Total by Fund 814,075 $ 856,740 $ 967,129 $ 980,536 $ 1,106,270 $ GL # Personnel
101-09-4001-0000 Full Time Salaries 449,512 535,889 584,359 598,461 633,257 101-09-4002-0000 Part Time Wages 19,471 19,596 27,120 27,120 32,576 101-09-4004-0000 Overtime - -
101-09-4006-0000 Medicare 6,620 7,763 8,866 9,070 9,655 101-09-4008-3080 Retirement-City Manager 13,883 17,680 19,542 20,247 20,648 101-09-4008-6050 Retirement-PARS 730 735 1,294 1,294 1,222 101-09-4008-6160 Retirement-PERS 92,480 51,186 55,459 57,006 60,802 101-09-4010-0000 Cafeteria Benefit 50,922 59,330 63,939 63,939 80,945 101-09-4011-0000 Technology Allowance - - -
101-09-4012-0000 Auto Allowance 8,400 4,550 2,400 2,400 2,400 101-09-4014-0001 Unemployment Payments - -
Total Personnel 642,018 $ 696,728 $ 762,979 $ 779,537 $ 841,505 $ GL # Services & Supplies
101-09-4150-0000 Other Contract Services 44,917 39,488 57,900 43,800 57,900 101-09-4150-0500 Other Contract Services-IT 81,605 42,420 47,050 43,176 47,375 101-09-4202-0000 Legal Notices 16,638 15,173 20,000 15,000 20,000 101-09-4204-0000 Books & Periodicals 139 60 335 175 335 101-09-4220-0000 City Manager's Contingency - - 20,000 - 20,000 101-09-4290-0000 Election - 31,753 150 60,150 60,150
101-09-4376-0000 Materials & Supplies 3,037 2,406 5,000 5,000 5,000

CITY MANAGER'S OFFICE
FY 2025-26
Operating Budget Summary
Operating Budget Detail
Authorized Positions (Full-Time Equivalents)
PAGE 28 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed

CITY MANAGER'S OFFICE
FY 2025-26
101-09-4396-0000 Memberships & Dues 3,325 3,543 5,930 4,747 6,220 101-09-4398-0000 Mileage - - - - -
101-09-4420-0000 Printing 11,135 13,177 18,000 18,000 18,000 101-09-4468-0000 Staff Development 583 867 10,000 - 10,000 101-09-4480-0000 Travel & Meetings 10,678 11,123 19,785 10,951 19,785 Total Services & Supplies 172,057 $ 160,012 $ 204,150 $ 200,999 $ 264,765 $ Total Operating Expenditures 814,075 $ 856,740 $ 967,129 $ 980,536 $ 1,106,270 $ PAGE 29 of 175

DESCRIPTION
El Molino Viejo, also known as The Old Mill, is a California Historical Landmark showcasing the legacy of missions and the Spanish presence in early California. The original adobe building sits amongst almost two acres of gardens. The site is owned by the City of San Marino and is operated by The Old Mill Foundation. The Old Mill Foundation’s over-arching purpose is to maintain, preserve, and operate The Old Mill by creating artistic, educational, and community programs.

EL MOLINO VIEJO
PAGE 30 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Services & Supplies 60,000 60,000 60,000 60,000 60,000
Total by Type 60,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ Expenditures by Fund:

General Fund 60,000 101 60,000 60,000 60,000 60,000
Total by Fund 60,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ GL # Services & Supplies
101-95-4150-0000 Other Contract Services 60,000 60,000 60,000 60,000 60,000 Total Services & Supplies 60,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ Total Operating Expenditures 60,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

EL MOLINO VIEJO
PAGE 31 of 175
TO: Philippe Eskandar, City Manager
FROM: Hillary Guirola-Leon, Finance Director

DATE: April 24, 2026
SUBJECT: BUDGET SUBMISSION FOR FY 2026-27

FINANCE DEPARTMENT & NON-DEPARTMENTAL

FINANCE DEPARTMENT
YEAR-END SUMMARY (FY 2025-26 Adopted BUDGET VS ESTIMATED) The Department is anticipated to end the fiscal year with a savings of $2,421 or -0.3% below the current budget. The primary reasons are listed below:
 Personnel costs decrease expected due to vacancy in the department.

FY 2025-26 FY 2025-26 Bud. Vs Est. Bud. Vs Est.

Description Budget Estimated Diff $$ Diff %%
Personnel 529,973 $ 527,573 $ (2,400) $ -0.5%
Services & Supplies 327,873 327,852 (21) 0.0%
Total: 857,846 $ 855,425 $ (2,421) $ -0.3%
PAGE 32 of 175
FY 2026-27 PROPOSED BUDGET
(Adopted FY 2025-26 Budget vs Proposed FY 2026-27 )
Personnel
The Department’s Full Time Equivalent (FTE) will remain at 4.00 FTE, unchanged from the current budget.

Personnel proposed budget is $638,084 which represents a $16,811 or 2.7% increase from the adopted budget.
 The increase is due to the negotiated MOU increase for FY 2026-27 as well as increases in cafeteria benefits expected.

Services & Supplies
Services & Supplies proposed budget is $202,820 which represents an increase of $12,443 or -

6.5% from adopted budget. The primary reasons for the increase are due to the following:
 The City’s awarded the audit contract to LSL CPAs during FY 2025-26. The contract amount increased by $6,650 from prior year.
 Sales tax audit services with HDL also increased by $1,000 from FY 2025-26.  Other Contract Services-IT also increased by $3,270 from FY 2025-26. This is due to an increase to the annual maintenance for our financial software SpringBrook.

FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 621,273 $ 638,084 $ 16,811 $ 2.7%
Services & Supplies 190,377 202,820 12,443 6.5%
Total: 811,650 $ 840,904 $ 29,254 $ 3.6%
PAGE 33 of 175

NON-DEPARTMENTAL
YEAR-END SUMMARY (FY 2025-26 ADOPTED BUDGET VS ESTIMATED) The Department is anticipated to end the fiscal year with a savings of $37,315 or -1.1% below the current budget. The primary reasons are listed below:
 Savings in Staff Development of $10,000 due to having a vacancy in the department.  Property Tax admin fee came in less than budgeted by $12,797  There was also a decrease in Utilities
FY 2026-27 PROPOSED BUDGET
(Adopted FY 2025-26 Budget vs Proposed FY 2026-27 )
Personnel
In FY 2026-27, the City is projecting a 10% increase in retiree medical expenditures.

Unfunded Accrued Liability (UAL)
The CALPERS UAL required contribution for FY 2026-27 increased by $115,473 and is based on the CalPERS annual valuation.

FY 2025-26 FY 2025-26 Bud. Vs Est.

Bud. Vs
Est.

Description Revised Budget Estimated Diff $$ Diff %%
Personnel 189,500 189,500 - $ 0.0%
Unfunded Accrued Liability 988,976 987,894 (1,082) 0.0% Services & Supplies 2,085,352 2,049,119 (36,233) -1.7%
Debt Service - - 0.0%
Total: 3,263,828 $ 3,226,513 $ (37,315) $ -1.1%
FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 189,500 208,450 $ 18,950 $ 10.0%
Unfunded Accrued Liability 988,976 1,104,449 115,473 11.7% Services & Supplies 2,078,201 2,451,467 373,266 18.0%
Debt Service - - - 0.0%
Total: 3,256,677 $ 3,764,366 $ 507,689 $ 15.6%
PAGE 34 of 175
Services & Supplies
Services & Supplies proposed budget increased by $373,266 form the adopted budget for FY 2025-26. Additional details are provided below:
• An increase of $354,785 is due to an increase in the city’s insurance premium. • An increase of $17,786 is due to the city’s contract with SDI for Managed IT services.

Debt Service
The City has no Debt Service expenses in FY 2026-27 as the City’s Pension Obligation Bond matured in FY 2023-24.

ATTACHMENTS
A. Department Narrative (Purpose, Description, FY 2025-26 Accomplishments, FY 2026-27 Objectives, & Operational Dashboard)
B. Department Organizational Chart
C. Department Tie-Out Sheets
PAGE 35 of 175

DEPARTMENT PURPOSE
The mission of the Finance Department is to create and sustain quality information dissemination, high standards of industry compliance, financial predictability, and fiscal sustainability.

DEPARTMENT DESCRIPTION
The Department is responsible for the preparation and administration of the City’s annual operating and capital budgets, long-range financial planning, accounting and analysis, debt management, cash management, collections, accounts receivable, accounts payable, and payroll.

The Department keeps and maintains books, accounts and a general accounting system for the City in accordance with applicable City and governmental accounting and auditing requirements, standards, and guidelines. The Department also assists the City Manager’s Office in managing the City’s information technology systems and manages any grants that the City receives.

FISCAL YEAR 2025-26 ACCOMPLISHMENTS
 Finalized the City’s Fiscal Year 2024-25 Audited Annual Comprehensive Financial Report (ACFR) with no material weaknesses or significant deficiencies  Received the Operating Excellence Award for the Fiscal Year 2025-26 Operating Budget from the California Society of Municipal Finance Officers  Received the Distinguished Budget Presentation Award for the Fiscal Year 2025-26 Operating Budget from the Government Finance Officers Association  Implemented new Citywide fees based on the Citywide Fee Study Update  Conducted a Sewer Rate Study and Sewer Service Charge starting FY 2025-26  Received the Certificate of Achievement for Excellence in Financial Reporting Award for the Fiscal Year 2024-25 ACFR from the Government Finance Officers Association  Filled vacancy in the position of Accounting Manager/Controller FISCAL YEAR 2026-27 OBJECTIVES
 Evaluate revenue enhancement opportunities to ensure the City is able to provide for the long-term stability of services
 Ensure sales tax is reinvested in San Marino and controlled by the residents who pay it  Look for improved efficiencies through use of the City’s ERP system and other available software technology
 Obtain a “clean audit” for the eighth year
 Submit Fiscal Year 2026-27 Operating Budget to the Government Finance Officers Association for the Distinguished Budget Presentation Award as well as the California Society of Municipal Finance Officers for the Operating Excellence Award  Submit Fiscal Year 2025-26 ACFR to the Government Finance Officers Association for the Certificate of Achievement for Excellence in Financial Reporting Award

FINANCE DEPARTMENT
PAGE 36 of 175

OPERATIONAL DASHBOARD
Description
FY 2024-25 FY 2024-25 FY 2025-26
Total Year to Date Year to Date
(July – January) (July – January)
Revenues $37,716,779 $19,232,110 $19,561,472
Expenditures $35,915,699 $21,873,880 $21,529,992
Overtime expenses $2,035,092 $1,115,610 $1,015,144
General Fund Balance* $21,249,466 $16,774,748 $18,065,411 Overall Cash Balance*
$36,874,092 $38,498,486 $32,900,183 (in bank)
*Balance numbers are reported as the last balance recorded for the year or time period, not totals.

PAGE 37 of 175
$7,053
$1,637,512
$671,794
$1,325,405
$1,106,984
$10,182,399
$4,630,326
$5,823,049
$2,712,029 $2,298,766 $2,420,909
$1,975,368 $3,374,180
$2,925,691
Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26
FY 2025-26 REVENUES AND EXPENDITURES
Revenues Expenditures
$59,086
$179,584
$135,197
$161,320
$129,679
$121,682
$228,596
Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26
FY 2025-26 Overtime Expenditures
PAGE 38 of 175
$15,370,101
$14,293,419 $12,091,447 $10,995,942 $10,127,557
$16,360,777
$18,065,411
$28,819,484 $27,945,761 $26,345,855 $24,401,895
$23,558,742
$30,560,577 $32,900,183
Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26
FY 25-26 GENERAL FUND AND CASH BALANCE
General Fund Balance Overall Cash Balance (in Bank)
PAGE 39 of 175
Finance Director
Accounting
Manager /
Controller
Account
Clerk
Account
Clerk
Finance Department
PAGE 40 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Full-Time
Finance Director 1.00 1.00 1.00 1.00 1.00
Accounting Manager/Controller 1.00 1.00 1.00 1.00 1.00
Account Clerk 2.00 2.00 2.00 2.00 2.00
Total Full-Time FTE 4.00 4.00 4.00 4.00 4.00
Total Part-Time FTE - - - - -
Department Total FTE 4.00 4.00 4.00 4.00 4.00
Expenditures by Type:

Personnel 541,104 558,177 621,273 527,573 638,084
Services & Supplies 361,915 1,471,039 190,377 327,852 202,820 Total by Type 903,019 $ 2,029,216 $ 811,650 $ 855,425 $ 840,904 $ Expenditures by Fund:

General Fund 742,551 101 863,797 801,150 844,925 830,404 Prop A Transit Funds 160,468 207 1,165,419 10,500 10,500 10,500 Workers Compensation Fund - 595 - - - -
Total by Fund 903,019 $ 2,029,216 $ 811,650 $ 855,425 $ 840,904 $ GL # Personnel
101-11-4001-0000 Full Time Salaries 396,174 447,480 495,197 415,197 493,477 101-11-4002-0000 Part Time Wages - - - -
101-11-4004-0000 Overtime - - - -
101-11-4006-0000 Medicare 5,543 6,181 7,180 6,280 7,155 101-11-4008-3080 Retirement-457 Plan 3,400 5,671 7,600 1,100 7,200 101-11-4008-6050 Retirement-PARS - - - -
101-11-4008-6160 Retirement-PERS 85,044 36,362 40,953 38,453 40,662 101-11-4010-0000 Cafeteria Benefit 50,943 62,483 67,943 66,543 87,190 101-11-4013-0000 Auto Allowance - - 2,400 - 2,400
101-11-4016-0000 Retiree Medical Benefits (OPEB) - - - - 595-11-4015-0000 Workers Comp - Current Employees - -
Total Personnel 541,104 $ 558,177 $ 621,273 527,573 $ 638,084 $ GL # Services & Supplies
101-11-4150-0000 Other Contract Services 135,903 184,457 82,305 219,800 90,456 101-11-4150-0500 Other Contract Services-IT 37,869 58,513 61,605 61,605 64,875 101-11-4204-0000 Books & Periodicals - - - - -
101-11-4290-0000 Election - -
101-11-4316-0000 Equipment Repair & Maintenance 7,471 43,762 8,663 8,663 8,958 101-11-4332-0000 Fees to Outside Agencies 930 902 935 976 1,011

FINANCE DEPARTMENT
FY 2025-26
Operating Budget Summary
Operating Budget Detail
Authorized Positions (Full-Time Equivalents)
PAGE 41 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed

FINANCE DEPARTMENT
FY 2025-26
101-11-4376-0000 Materials & Supplies 2,211 2,697 3,748 3,748 3,814 101-11-4396-0000 Memberships & Dues 488 1,368 1,621 1,985 1,973 101-11-4398-0000 Mileage 57 - 300 300 300
101-11-4412-0000 Postage 6,000 8,160 8,500 8,500 8,500
101-11-4420-0000 Printing 5,244 4,230 4,750 4,750 4,750 101-11-4468-0000 Staff Development 2,265 1,235 3,300 3,875 4,234 101-11-4480-0000 Travel & Meetings 3,009 294 4,150 3,150 3,450 101-11-4500-1980 Utilities-Electricity - - - - -
101-11-4500-4950 Utilities-Natural Gas - - - - -
101-11-4500-9025 Utilities-Telecommunications - - - -
101-11-4500-9460 Utilities-Water - - - -
101-11-4950-0001 Equipment Cost Allocation - - - -
207-11-4208-0750 Bus Transportation-Chamber - - - -
207-11-4208-0500 Prop A Transfer - 1,000,000 - - -
207-11-4208-1330 Bus Transportation-Dial a Ride 10,468 15,419 10,500 10,500 10,500 207-11-4208-8140 Bus Transportation-SMUSD Youth 150,000 150,000 - - - Total Services & Supplies 361,915 $ 1,471,039 $ 190,377 $ 327,852 $ 202,820 $ Total Operating Expenditures 903,019 $ 2,029,216 $ 811,650 $ 855,425 $ 840,904 $ PAGE 42 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 162,690 286,502 189,500 # 189,500 208,450
Unfunded Accrued Liability - 837,822 988,976 # 987,894 1,104,449 Services & Supplies 1,328,365 2,270,167 2,078,201 2,049,119 2,451,467 Debt Service 574,888 - - - -
Total by Type 2,065,943 $ 3,394,491 $ 3,256,677 $ 3,226,513 $ 3,764,366 $ Expenditures by Fund:

General Fund 1,490,855 101 2,418,916 1,976,999 1,948,986 2,129,903 CDBG Fund 200 204 - - - -
American Rescue Plan Fund - 245 - - - -
Debt Service Fund 574,888 401 - - - -
General Liability Fund - 596 975,575 1,279,678 1,277,527 1,634,463 Total by Fund 2,065,943 $ 3,394,491 $ 3,256,677 $ 3,226,513 $ 3,764,366 $ GL # Personnel
101-08-4016-0000 Retiree Medical Benefits (OPEB) * 162,690 286,502 189,500 189,500 208,450 101-08-4008-6161 Retirement-PERS (UAL) - 837,822 988,976 987,894 1,104,449 245-00-4006-0000 Medicare - -
245-00-4001-0000 ARPA Bonus - -
Total Personnel 162,690 $ 1,124,324 $ 1,178,476 $ 1,177,394 $ 1,312,899 $ GL # Services & Supplies
101-08-4150-0000 Other Contract Services - 6,440 7,200 7,200 7,200 101-08-4150-0500 Citywide IT Contract Services 260,146 252,784 260,015 260,648 279,962 101-08-4150-0750 Cell Phone Contract Services 48,514 48,578 53,000 51,088 54,000 101-08-4150-0775 City Hall Credit Card Fees 27,278 33,491 36,450 36,450 36,450 101-08-4324-0000 Parking Lot Lease-SMUSD 35,339 36,006 36,686 36,686 37,379 596-08-4356-3412 Insurance Premiums JPIA 975,575 1,279,678 1,277,527 1,634,463 101-08-4376-0000 Materials & Supplies-COVID-19 1,305 1,320 1,320 1,320 1,360 101-08-4376-0020 Materials & Supplies-Civil Unrest - - - - 101-08-4376-0500 IT Contract Services-COVID-19 - - - - - 101-08-4399-0000 Non-Capitalized Equipment - - - -
101-08-4376-2025 2025 Windstorm Expenses - 327,170 - - - 101-08-4468-0000 Staff Development 9,288 20,000 10,000 20,000 101-08-4495-0000 Property Tax Admin Fee (SB2557) 237,850 264,359 277,580 264,783 274,000

NON-DEPARTMENTAL
FY 2025-26
Operating Budget Summary
Operating Budget Detail
PAGE 43 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed

NON-DEPARTMENTAL
FY 2025-26
101-08-4500-1980 Utilities-Electricity 70,702 76,517 84,500 83,345 85,845 101-08-4500-4950 Utilities-Natural Gas 2,411 2,329 2,449 2,449 2,532 101-08-4500-9025 Utilities-Telecommunications 12,644 12,677 13,323 13,323 13,776 101-08-4500-9460 Utilities-Water 869 5,316 6,000 4,300 4,500 101-08-4950-0001 Equipment Cost Allocation ** 631,107 218,318 - - - 204-08-4150-0000 Other Contract Services 200 - - -
204-08-4399-0000 Non-Capitalized Equipment - - -
Total Services & Supplies 1,328,365 $ 2,270,167 $ 2,078,201 $ 2,049,119 $ 2,451,467 $ 401-00-4360-0000 Debt Service Interest Expense 29,888 - - - 401-00-4402-00000 Debt Service Principal Repayment 545,000 - - - Total Debt Service 574,888 $ - $ - $ - $ - $
Total Operating Expenditures 2,065,943 $ 3,394,491 $ 3,256,677 $ 3,226,513 $ 3,764,366 $ Expense also includes $100k annual contribution to CERBT Trust Fund through FY 2024-25. No contribution budgeted in FY 2025-26. ** Note: Equipment Cost Allocation is a non-cash budget item for equipment depreciation. This budget changes year over year depending on what equipment over $5k was purchased and is depreciated over the estimated life of the equipment.

In prior years, the Equipment Cost Allocation was allocated to the respective Department that possesses the equipment. * Note: Retiree Medical Benefits (OPEB) is for Other Post Employment Benefit budget to pay for retiree medical cost benefits.

PAGE 44 of 175
TO: Philippe Eskandar, City Manager
FROM: Lizette Guerrero, Human Resources Director
DATE: April 24, 2026
SUBJECT: SUBMISSION FOR FY 2026-27

HUMAN RESOURCES DEPARTMENT BUDGET
YEAR-END SUMMARY (FY 2025-26 BUDGET VS ESTIMATED)
The Department is anticipated to end the fiscal year with a savings of $142,405 or -13.5% below the current budget. The primary reasons are listed below:

Personnel budget is anticipated to have savings due to timing of filling a vacancy late FY 2025-26 and an employee being out on leave of absence.
 Services & Supplies budget is anticipated to have savings of $96,741 or -15.1%. This is due to the following reasons. First, Contract Legal Services – Labor and Recruitment & Retention combined expenses are expected to be $89,051 lower than budgeted. Second, Materials & Supplies needed by the Department are expected to be $5,514 lower than budgeted. Third, Travel & Meetings expenses incurred by the Department are expected to be $4,441 lower than budgeted.

FY 2025-26 FY 2025-26 Bud. Vs Est.

Bud. Vs
Est.

Description Budget Estimated Diff $$ Diff %%
Personnel 416,734 $ 371,070 $ (45,664) $ -11.0%
Services & Supplies 640,367 543,627 (96,741) -15.1%
Total: 1,057,101 $ 914,697 $ (142,405) $ -13.5%
PAGE 45 of 175
FY 2026-27 PROPOSED BUDGET
Personnel
The Department’s Full-Time Equivalent (FTE) will remain at 2.00 FTE, unchanged from the current budget.

Salaries & Wages are projected to be $434,911 which represents a $18,177 or 4.4% increase from current budget.
 Employees’ salaries are increasing by 4.0% per the Memorandum of Understandings (MOU).
 Cafeteria Benefits for Full-Time employees are expected to increase by $5,748 compared to last year.

Services & Supplies
Service & Supplies proposed budget for FY 2026-27 is $574,238 which represents a -$66,129 or -10.3% decrease from the current budget. The primary reasons for the decreases are due to the following:
 A decrease of -$80,000 to cost center # 101-10-4106-3415 (Contract Legal ServicesLabor) is mainly attributed to reduction in administrative investigations.  A decrease of -$15,000 to cost center # 101-10-4436-0000 (Recruitment & Retention) is mainly attributed to a decrease in recruitment expenses related to less promotional testing and transfer of pre-employment costs related to public safety to the police department.
 An increase of $31,627 to cost center # 596-10-4356-0000 (Workers’ Comp Insurance Premiums) is due to a CPI increased to workers’ compensation excess insurance premiums and an increase to the annual assessment from the Department of Industrial Relations Office of Self-Insurance Plans.

FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 416,734 $ 434,911 $ 18,177 $ 4.4%
Services & Supplies 640,367 574,238 (66,129) -10.3%
Total: 1,057,101 $ 1,009,149 $ (47,952) $ -4.5%
PAGE 46 of 175

DEPARTMENT PURPOSE
The mission of the Human Resources Department mission is to make the City of San Marino an employer of choice by continuously working towards creating a positive and safe workplace environment that attracts, develops, and retains exceptional employees.

DEPARTMENT DESCRIPTION
The Human Resources Department is responsible for the day-to-day administration of a comprehensive personnel system and maintenance of all employee records. The activities of this office include recruitment and selection processes for full-time and part-time employees; administering employee benefits; on-boarding new employees; off-boarding employees; employee relations; overseeing the development, maintenance, and communication of personnel related policies, procedures, rules, and regulation; managing the performance appraisal program; managing the classification and salary plans; and managing labor relations including negotiating employee Memoranda of Understanding (M.O.U.s) with the City’s organized employee associations. An additional office responsibility is overseeing and managing the City’s risk management program including liability, employee workers’ compensation and safety programs.

FISCAL YEAR 2025-26 ACCOMPLISHMENTS
 Provided ongoing Workplace Violence Prevention Plan (SB 553) training to staff  Provided ongoing safety training for staff
 Updated City policies
 Revised City contract templates
 Pursued reimbursements related to City property damage by third parties  Submitted reimbursement claims to CJPIA for Windstorm Damage related costs  Continued to work with City departments to develop a plan to address the LossCAP Audit findings
 Updated job classifications
 Updated Personnel Rules and Regulations
 Identified department/staff training needs and developed a training plan  Updated information on Employee Intranet
 Continued staff training to help reduce workers’ compensation injuries  Updated HR Department webpages
 Successfully negotiated and updated language to Memorandum(s) of Understanding (MOU)
 Worked with various Departments to improve recruitments  Completed Request for Proposal for 3rd Party TPA – 457 plan  Developed a succession plan due to retirements in various departments

HUMAN RESOURCES DEPARTMENT
PAGE 48 of 175
FISCAL YEAR 2026-27 OBJECTIVES
 Negotiate Memorandums of Understanding (MOU)
 Increase recruitment efforts to attract the most qualified candidates  Continue to work with City departments to address LossCAP Audit Findings  Continue to work with CJPIA to finalize repairs to City facilities related to the Windstorm  Update Employee Safety Policies
 Review City’s Volunteer Program
 Purge Human Resources Records per City policy in coordination with the City Clerk  Continue to implement new Employee Performance Evaluations  Continue to improve HR Department process and procedures  Continue to update City Policies
 Pursue reimbursements related to City property damage by third parties  Continue staff training to help reduce workers’ compensation injuries  Improve the on-boarding and off-boarding process for all City employees  Implement Onboard through NEOGOV
 Complete Request for Proposal for Employee Benefits Program  Evaluate and improve citywide training
 Work with departments to increase performance appraisal completion rates PAGE 49 of 175

OPERATIONAL DASHBOARD
Description FY 2024-25
Total
FY 2024-25
Year to Date
(July – April)
FY 2025-26
Year to Date
(July – April)
Full-Time Employees
(out of 112 budgeted) 105 108
Part-Time Employees 58 55
Full-Time Position Vacancy
Rate 6.05% 3.6%
Workers' Comp Claims
(average total open per
month)
66 57
Workers' Comp Claims (new) 34 30
Cumulative Workers' Comp
Days Off 672 552
Performance Appraisal
Completion Rate
*Reported July-May
68% 69%
All numbers reported as averages for the reporting time period, except for “Cumulative Worker’s Comp Days Off”
PAGE 50 of 175
106 106 106 106 106 105 105 106 107 108
112 Budgeted
Positions
60 64
57 60 58 57 54 55 55 55
0 20
40 60
80 100
120
Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25

EMPLOYEES AND BUDGETED POSITIONS
Full-Time Employees Budgeted Positions Part-Time Employees 78 70 59 62 63 63 67 67
63 57
5 4 2 5 4 1 4 2 1 2
24 35
43 53 43 48 50 46
75 135
0 20
40 60
80 100
120
140
160
Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25

WORKERS' COMPENSATION
Workers' Comp Claims (Total Open) Workers' Comp Claims (New) Cumulative Workers' Comp Days Off
PAGE 51 of 175
80% 74% 71% 69%
59%
48% 52%
64% 62% 69%
84%
0%
20%
40%
60%
80%
100%
Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25

PERFORMANCE APPRAISAL COMPLETION RATE
PAGE 52 of 175
Human Resources Director
Human Resources Analyst
Human Resources
Department
PAGE 53 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Full-Time
Human Resources Director 1.00 1.00 1.00 1.00 1.00
Human Resources Analyst - 1.00 1.00 1.00 1.00
Total Full-Time FTE 2.00 1.00 2.00 2.00 2.00
Total Part-Time FTE - - - - -
Department Total FTE 2.00 1.00 2.00 2.00 2.00
Expenditures by Type:

Personnel 298,870 365,123 416,734 371,070 434,911
Services & Supplies 1,343,213 693,860 640,367 543,627 574,238 Total by Type 1,642,083 $ 1,058,982 $ 1,057,101 $ 914,697 $ 1,009,149 $ Expenditures by Fund:

General Fund 584,745 101 773,255 749,219 601,675 669,639 Workers' Compensation Fund 290,784 595 285,257 307,882 313,022 339,510 General Liability Fund 766,554 596 - - - -
Total by Fund 1,642,083 $ 1,058,513 $ 1,057,101 $ 914,697 $ 1,009,149 $ GL # Personnel
101-10-4001-0000 Full Time Salaries 207,897 284,844 323,986 283,438 335,323 101-10-4002-0000 Part Time Wages - - -
101-10-4004-0000 Overtime - - -
101-10-4006-0000 Medicare 2,821 3,922 4,698 4,698 4,862 101-10-4008-3080 Retirement - 457 Plan 1,300 2,429 3,800 3,800 3,600 101-10-4008-6160 Retirement-PERS 55,789 28,949 33,219 28,103 34,347 101-10-4010-0000 Cafeteria Benefit 30,796 44,510 48,631 48,631 54,379 101-10-4013-0000 Auto Allowance 2,400 2,400 2,400
101-10-4016-0000 Retiree Medical Benefits (OPEB) -
101-10-4014-0000 Unemployment Payments 470
595-10-4015-0001 Workers' Comp Current Employee 267 -
595-10-4015-0002 Workers' Comp Past Employee - -
Total Personnel 298,870 $ 365,123 $ 416,734 $ 371,070 $ 434,911 $ GL # Services & Supplies
101-10-4106-3415 Contract Legal Services-Labor 161,647 308,643 200,000 132,000 120,000 101-10-4150-0000 Other Contract Services 43,348 51,862 44,498 42,764 45,496 101-10-4150-0500 Other Contract Services-IT 23,740 13,350 24,226 25,932 21,229 101-10-4376-0000 Materials & Supplies 2,704 3,746 8,950 3,436 8,000 101-10-4396-0000 Memberships & Dues 1,579 1,354 1,485 1,474 1,618 101-10-4398-0000 Mileage - - 200 - 200

HUMAN RESOURCES DEPARTMENT
FY 2025-26
Operating Budget Summary
Operating Budget Detail
Authorized Positions (Full-Time Equivalents)
PAGE 54 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed

HUMAN RESOURCES DEPARTMENT
FY 2025-26
101-10-4436-0000 Recruitment & Retention 50,077 22,641 45,000 23,949 30,000 101-10-4468-0000 Staff Development 1,297 2,955 3,625 990 3,685 101-10-4480-0000 Travel & Meetings 1,750 4,051 4,501 60 4,500 595-10-4150-0000 Workers' Comp Contract Services 23,760 23,760 33,760 33,760 33,760 595-10-4356-0000 Workers' Comp Insurance Premiums 266,757 261,497 274,122 279,262 305,750 596-08-4356-3412 Insurance Premiums JPIA 766,554 - - -
Total Services & Supplies 1,343,213 $ 693,860 $ 640,367 $ 543,627 $ 574,238 $ Total Operating Expenditures 1,642,083 $ 1,058,982 $ 1,057,101 $ 914,697 $ 1,009,149 $ PAGE 55 of 175
1 TO: Philippe Eskandar, City Manager
FROM: Isidro Figueroa, Community Development Department DATE: April 13, 2026
SUBJECT: BUDGET SUBMISSION FOR FY 2026-27

COMMUNITY DEVELOPMENT
YEAR-END SUMMARY (FY 2025-26 BUDGET VS ESTIMATED)
The Department is anticipated to end the fiscal year with a savings of $69,492 or 2.9% below the current budget. The primary reasons are listed below:
 Personnel budget anticipates a savings of $167,270 due to personnel vacancies.  Services and Supplies is projected to come in under budget overall, with savings across several programs offsetting higher costs in certain line items. Expenditures for planning consulting services exceeded the FY 2025–26 adopted budget due to mid-year adjustments related to staffing vacancies and development-related work. Of this amount, $42,674 will be reimbursed by The Huntington Library. Savings are primarily due to deferred program implementation, budget reallocations, and encumbrance funds, reflecting strategic cost management, project timeline adjustments, and operational efficiencies. The primary reasons for the savings are due to the following:

FY 2025-26 FY 2025-26 Bud. Vs Est.

Bud. Vs
Est.

Description Budget Estimated Diff $$ Diff %%
Personnel 1,900,167 $ 1,732,897 $ (167,270) $ -8.8%
Services & Supplies 518,091 615,870 97,779 18.9%
Total: 2,418,258 $ 2,348,767 $ (69,492) $ -2.9%
PAGE 56 of 175
 $18,500 being unspent is largely due to the transition to a new vendor last fiscal year, which slowed removal activity during the implementation period. In addition, peafowl service requests vary throughout the year and are affected by seasonal breeding patterns and shifts in local bird activity between neighborhoods.
 $5,000 being unspent on the Tree Incentive Program due to no public interest and no formal developed program guidelines.
o An estimated $17,000 in savings to cost center #101-14-4150-0001 (Other Contract Services – Economic Development) is projected as staff has worked directly with the community and property owners to advance previously stalled economic development projects, reducing the need for outside consulting services. At this time, staff does not anticipate pursuing a separate economic development study this fiscal year, though funding remains available should priorities shift.  Budget Overages: An anticipated overage of approximately $16,000 in cost center #101- 14-4202-0000 (Legal Noticing) is projected. Funding for legal noticing related to public hearing items, including Conditional Use Permits, Zone Text Amendments, and Variances, has not been separately budgeted in recent fiscal years. As a result, current expenditures exceed the available allocation. The overage reflects a high volume of mandated public noticing and associated outstanding invoices for these entitlement applications. Staff will continue to monitor expenditures in this cost center and evaluate appropriate adjustments in future fiscal years to better align the budget with actual noticing activity.

FY 2026-27 PROPOSED BUDGET
Personnel
The Department’s Full Time Equivalent (FTE) is 12.55, 12 Full-time and 0.55 Part-time positions. A Senior Planner position is proposed to be frozen in FY 2026-27 as a budget-balancing strategy.

Salaries & Wages are projected to be $55,854 or 3.8% decrease from current budget.

Services & Supplies
The proposed FY 2026-27 Services and Supplies budget totals $510,786 compared to the FY 2025- 26 adopted budget of $518,091, which represents a $7,305 decrease or a 1.4% decrease from the current budget. Overall, the Department has reduced expenditures where feasible while FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel $ 1,900,167 $ 1,863,991 $ -1.9% (36,177)
Services & Supplies 518,091 510,786 -1.4% (7,305)
Total: $ 2,418,258 $ 2,374,777 $ (43,481) -1.8%
PAGE 57 of 175
maintaining required service levels. A cost increase in certain cost center accounts is necessary to account for rising contract rates, inflation, and expanded service needs.  A decrease of $12,322 in cost center #101-14-4150-0000 (Other Contract Services) is primarily due to no anticipated expenditures for the General Plan Safety Element in FY 2026-27 and limited remaining costs associated with the City’s broader General Plan Update. Funding for peafowl removal has been reduced to reflect slowed removal activity and seasonal fluctuations in breeding and localized movement patterns. The Tree Incentive Program allocation has been removed due to lack of public interest and the absence of formally adopted program guidelines.
 A decrease of $10,000 in cost center #101-14-4150-0001 (Other Contract ServicesEconomic Development) reflects staff advancing projects directly, reducing the need for consulting services, with funds remaining available if needed.  An increase of $16,000 is proposed for cost center #101-14-4202-0000 (Legal Noticing), which did not have a prior-year allocation. This increase reflects mandated public noticing requirements for entitlement projects, including Conditional Use Permits, Zone Text Amendments, and Variances, as well as outstanding invoices related to recent public hearing activity.
 The proposed printing budget increases from $10,000 to $12,000 #101-14-4316-0000 (Equipment Repair and Maintenance) is needed to account for the use of color printing for Design Review Committee and Planning Commission packet production. Additionally, the Stoneman copy and printer costs, previously shared with the Recreation Department, will now be fully assumed by Community Development as Recreation relocates from the facility.
 The proposed budget for cost center #101-14-4376-0000 (Materials and Supplies) increases from $13,300 to $13,850. This adjustment reflects supply cost increases, including annually ordered proof of business license stickers, increased paper usage associated with Planning Commission and Design Review Committee packet production, and the Stoneman water service, which will now be fully assumed by Community Development as Recreation relocates from the facility.
 The proposed budget for cost center #101-14-4500-9025 increases from $3,500 to $3,900 to reflect anticipated annual rate adjustments and projected utility costs for the fiscal year.

DEPARTMENT PURPOSE
The mission of the Community Development Department is to preserve the comforts of the community, our neighborhoods, and our natural resources.

DEPARTMENT DESCRIPTION
The Department consists of the Community Development Director, a Building Inspector, a Code Enforcement Manager, two (2) full-time Code Enforcement Officers, one (1) part-time Code Enforcement Officer, a Senior Planner, an Associate Planner, two (2) Assistant Planners, three (3) Permit Technicians, and a Management Analyst. Together these employees are primarily responsible for current and long-range planning, environmental review, building inspections, plan checking, code enforcement, economic development, and administering the business license program. Current planning activities include:
 Providing zoning information to the public;
 Reviewing development plans for compliance with City zoning regulations, and processing plans through the Design Review Committee, Planning Commission, and City Council;  Providing long-range planning guides to address future growth and physical development of the City by updating the General Plan and its various elements;  Providing code enforcement to preserve the City’s beautiful appearance;  Monitoring commercial vacancies and providing zoning information for prospective businesses seeking to relocate to San Marino; and
 Administering and enforcing local and State regulations applicable to construction on private property within the City. Included in this responsibility is the review of construction plans, issuance of permits and field inspection of construction from foundation through final completion of buildings.

FISCAL YEAR 2025-26 ACCOMPLISHMENTS
 The Department facilitated adoption of Ordinance No. O-25-1418 amending multiple sections of the Municipal Code to address resident needs. Updates included revisions to front yard hedge height regulations, reconstruction of nonconforming structures damaged by calamitous events, and the addition of Martin Luther King Jr. Day as a holiday during which construction is prohibited. The amendment to SMMC § 23.06.11 was particularly important following the January 2025 windstorm, as it clarified the City’s ability to allow repair and rebuilding of nonconforming structures damaged by unforeseen events beyond fire or earthquake.
 Facilitated adoption of the 2025 California Building Standards Codes to ensure continued compliance with state law and updated requirements for structural safety, fire protection, and energy efficiency.

COMMUNITY

DEVELOPMENT DEPARTMENT
PAGE 59 of 175
 As part of implementing the City’s Housing Element programs, the Department prepared and released a Request for Proposals (RFP) for the potential development of approximately

1.56 acres of City-owned property at the Stoneman site. The RFP initiates a competitive process to identify a qualified development partner and advances implementation of the City’s certified Housing Element.
 Updated the City’s Window Replacement Procedures to clarify the review process and provide more efficient and accessible options for property owners, while maintaining the City’s design standards and neighborhood character.
 As part of implementing the City’s Housing Element programs, the Department processed and advanced the Scholar’s Grove residential project at The Huntington Library, facilitating additional housing opportunities consistent with adopted zoning and state law.  Issued an RFP and selected a consultant to prepare a Development Impact Fee (DIF) Study  Advanced the General Plan Safety Element update
FISCAL YEAR 2026-27 OBJECTIVES
 Identify and advance targeted Municipal Code updates to improve clarity, administration, and consistency.
 Update the City’s Pre-Approved Windows Materials List to incorporate new, sustainable building materials and streamline the approval process, enhancing efficiency and ensuring compliance with updated building codes.
 Advance the Stoneman Site initiative for the potential development of multifamily housing by completing evaluation of RFP responses and facilitating City Council consideration of a preferred development partner and next steps.
 Coordinate the development of the General Plan Update.  Work with the City’s Urban Forester to update the Tree Preservation Ordinance.

PAGE 60 of 175

OPERATIONAL DASHBOARD
Description FY 2023-24
Total
FY 2024-25
Year to Date
(July – March)
FY 2025-26
Year to Date
(July – March)
Building permits issued 906 738 742
Tree removal permits
issued 72 39 44
ADU permits issued 29 25 26
ADU Applications
submitted 29 32 40
Open code enforcement
cases per month average 90 74 55
New businesses 43 40 36
90 77 82 85
46 94 97
62 109
5 3 8 7 3 7 44 3
0 20
40 60
80 100
120
Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26 Feb-26 Mar-26 FY 25-26 PERMITS
Building Permits Issued Tree Removal Permits Issued
57 54
66 58 59
50 48 43
57 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26 Feb-26 Mar-26 FY 25-26 OPEN CODE ENFORCEMENT CASES
PAGE 61 of 175
0 2
5 4
1 44
2 4
3 4
3 8
4 6
3 5
4 0
2 4
6 8
10 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26 Feb-26 Mar-26 FY 25-26 ACCESSORY DWELLING UNITS (ADUs)
ADU Permits Issued ADU Applications Submitted
4 3
2 1
6 1
4 6
9 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26 Feb-26 Mar-26 FY 25-26 NEW BUSINESSES
PAGE 62 of 175
Community Development
Director
Code
Enforcement
Manager
Code
Enforcement
Officer (2)
Code
Enforcement
Officer (P/T)
Building
Inspector
Permit
Tech (3)
Senior Planner
Assistant
Planner
(2)
Associate
Planner
Management Analyst
Community Development
Department
PAGE 63 of 175
FY 2023-24 FY 2024-2025 FY 2026-27
Actual Actual Budget Estimated Proposed
Full-Time
Community Development Director 1.00 1.00 1.00 1.00 1.00 Code Enforcement Manager 1.00 1.00 1.00 1.00 1.00
Senior Planner 1.00 1.00 1.00 1.00 -
Associate Planner 1.00 1.00 1.00 1.00 1.00
Assistant Planner 2.00 2.00 2.00 2.00 2.00
Permit Technician I 3.00 3.00 3.00 3.00 3.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Code Enforcement Officer 2.00 2.00 2.00 2.00 2.00
Building Inspector II 1.00 1.00 1.00 1.00 1.00
Part-Time
Senior Planner - - - - -
Management Analyst - - - - -
Code Enforcement Officer 0.50 0.50 0.55 0.55 0.55
Total Full-Time FTE 13.00 13.00 13.00 13.00 12.00
Total Part-Time FTE 0.50 0.50 0.55 0.55 0.55
Department Total FTE 13.50 13.50 13.55 13.55 12.55
Expenditures by Type:

Personnel 1,633,749 1,725,826 1,900,167 1,732,897 1,863,991 Services & Supplies 431,509 523,570 518,091 615,870 510,786 Total by Type 2,065,258 $ 2,249,396 $ 2,418,258 $ 2,348,767 $ 2,374,777 $ Expenditures by Fund:

General Fund 2,059,687 101 2,249,396 2,418,258 2,348,767 2,374,777 Workers Compensation Fund 5,571 595 - - - -
Total by Fund 2,065,258 $ 2,249,396 $ 2,418,258 $ 2,348,767 $ 2,374,777 $ GL # Personnel
101-14-4001-0000 Full Time Salaries 1,107,225 1,281,986 1,409,443 1,254,224 1,341,984 101-14-4002-0000 Part Time Wages 43,851 47,982 46,068 46,068 53,187 101-14-4004-0000 Overtime 18,498 9,180 14,043 14,043 14,605 101-14-4006-0000 Medicare 15,770 18,070 21,309 21,309 20,442 101-14-4008-3080 Retirement - 457 Plan 10,300 11,814 18,400 18,400 16,800 101-14-4008-6050 Retirement-PARS - - 1,728 1,728
101-14-4008-6160 Retirement-PERS 223,657 116,865 127,053 115,000 126,266 101-14-4010-0000 Cafeteria Benefit 207,319 238,428 257,975 257,975 286,557 101-14-4012-0000 Auto Allowance - - 2,400 2,400 2,400
101-14-4013-0000 Uniform Allowance 1,500 1,500 1,750 1,750 1,750 101-14-4105-0000 Workers' Comp Current Employee 58 - -
595-14-4015-0001 Workers' Comp Current Employee 5,571 - - Total Personnel 1,633,749 $ 1,725,826 $ 1,900,167 $ 1,732,897 $ 1,863,991 $ GL # Services & Supplies
101-14-4104-6270 Contract Building & Safety Svc 206,946 230,032 250,000 245,000 250,000

COMMUNITY DEVELOPMENT DEPARTMENT
FY 2025-26
Operating Budget Summary
Operating Budget Detail
Authorized Positions (Full-Time Equivalents)
PAGE 64 of 175
FY 2023-24 FY 2024-2025 FY 2026-27
Actual Actual Budget Estimated Proposed

COMMUNITY DEVELOPMENT DEPARTMENT
FY 2025-26
101-14-4106-0950 Contract Legal Svcs.-Code Enf. - - - - - 101-14-4150-0000 Other Contract Services 161,964 223,626 168,148 289,184 155,826 101-14-4150-0001 Other Contract Services-Econ. Develop. 2,625 3,000 20,000 3,000 10,000 101-14-4150-0500 Other Contract Services-IT 16,744 15,723 24,503 22,367 23,680 101-14-4202-0000 Legal Noticing 1,809 16,404 - 16,404 16,000 101-14-4204-0000 Reference Materials 68 195 3,000 3,000 200 101-14-4309-0000 Admin- Cash Over/Short-Com Dev (49) (95) - - - 101-14-4316-0000 Equipment Repair & Maintenance 7,545 7,907 10,000 9,000 12,000 101-14-4332-0000 LA County Publishing Fees - - -
101-14-4376-0000 Materials & Supplies 16,645 12,350 13,300 12,000 13,850 101-14-4396-0000 Memberships & Dues 1,912 3,128 4,680 3,315 4,500 101-14-4398-0000 Mileage 289 554 1,500 1,000 1,500
101-14-4412-0000 Postage - - 500 - 500
101-14-4420-0000 Printing 3,103 873 3,000 1,000 3,000
101-14-4468-0000 Staff Development 3,730 1,995 6,655 4,300 6,525 101-14-4480-0000 Travel & Meetings 36 17 5,305 1,500 5,305 101-14-4500-9025 Utilities-Telecommunications 3,707 3,745 3,500 3,500 3,900 101-14-4508-0000 Vehicle Repair & Maintenance 4,435 4,117 4,000 1,300 4,000 101-14-4950-0001 Equipment Cost Allocation - - -
Total Services & Supplies 431,509 $ 523,570 $ 518,091 $ 615,870 $ 510,786 $ Total Operating Expenditures 2,065,258 $ 2,249,396 $ 2,418,258 $ 2,348,767 $ 2,374,777 $ PAGE 65 of 175
FY 2023-24 FY 2024-2025 FY 2026-27
Actual Actual Budget Estimated Proposed

COMMUNITY DEVELOPMENT DEPARTMENT
FY 2025-26
101-14-4106-0950 Contract Legal Svcs.-Code Enf. - - - - - 101-14-4150-0000 Other Contract Services 161,964 223,626 168,148 289,184 155,826 101-14-4150-0001 Other Contract Services-Econ. Develop. 2,625 3,000 20,000 3,000 10,000 101-14-4150-0500 Other Contract Services-IT 16,744 15,723 24,503 22,367 23,680 101-14-4202-0000 Legal Noticing 1,809 16,404 - 16,404 16,000 101-14-4204-0000 Reference Materials 68 195 3,000 3,000 200 101-14-4309-0000 Admin- Cash Over/Short-Com Dev (49) (95) - - - 101-14-4316-0000 Equipment Repair & Maintenance 7,545 7,907 10,000 9,000 12,000 101-14-4332-0000 LA County Publishing Fees - - -
101-14-4376-0000 Materials & Supplies 16,645 12,350 13,300 12,000 13,850 101-14-4396-0000 Memberships & Dues 1,912 3,128 4,680 3,315 4,500 101-14-4398-0000 Mileage 289 554 1,500 1,000 1,500
101-14-4412-0000 Postage - - 500 - 500
101-14-4420-0000 Printing 3,103 873 3,000 1,000 3,000
101-14-4468-0000 Staff Development 3,730 1,995 6,655 4,300 6,525 101-14-4480-0000 Travel & Meetings 36 17 5,305 1,500 5,305 101-14-4500-9025 Utilities-Telecommunications 3,707 3,745 3,500 3,500 3,900 101-14-4508-0000 Vehicle Repair & Maintenance 4,435 4,117 4,000 1,300 4,000 101-14-4950-0001 Equipment Cost Allocation - - -
Total Services & Supplies 431,509 $ 523,570 $ 518,091 $ 615,870 $ 510,786 $ Total Operating Expenditures 2,065,258 $ 2,249,396 $ 2,418,258 $ 2,348,767 $ 2,374,777 $ PAGE 66 of 175
TO: Philippe Eskandar, City Manager
FROM: John Incontro, Police Chief
Aaron Blonde’, Police Commander
Naved Qureshi, Police Commander
Angelica Gonzalez, Records Manager
Cheryl Baratta, Management Analyst
Cynthia Aguiar, Administrative Assistant

DATE: March 5, 2026
SUBJECT: BUDGET SUBMISSION FOR FY 2026-27

POLICE DEPARTMENT
YEAR-END SUMMARY (FY 2026-27 BUDGET VS ESTIMATED)
FY 2025-26 FY 2025-26 Bud. Vs Est.

Bud. Vs
Est.

Description Budget Estimated Diff $$ Diff %%
Personnel 8,199,286 $ 7,783,656 $ (415,630) $ -5.1%
Services & Supplies 1,066,005 1,087,778 21,773 2.0%
Total: 9,265,291 $ 8,871,434 $ (393,857) $ -4.3%
The Department is anticipated to end the fiscal year with a decrease of $392,857 from the adopted budget. The primary reasons are listed below:
 The projected variance under the personnel category is due to vacancies in the department during FY 2025-26.

The variance under Services & Supplies is shown net and is a combination of various accounts.

The primary decrease seen is under the Vehicle Repair & Maintenance account.

PAGE 67 of 175
FY 2026-27 PROPOSED BUDGET
FY 2025-26 FY 2026-27 YOY Budget YOY Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 8,199,286 $ 8,164,810 $ (34,476) $ -0.4%
Services & Supplies 1,066,005 1,167,619 101,615 9.5%
Total: 9,265,291 $ 9,332,429 $ 67,139 $ 0.7%
Personnel
The proposed personnel budget is $8,164,810 which represents a $34,476 or -0.4% decrease from adopted budget.

Services & Supplies
Services & Supplies proposed budget for FY 2026-27 is $1,167,619 which represents a $101,615 or

9.5% increase from the current budget. Areas of the budget that had changes are detailed below:
 A decrease of $15,384 to Account No. 103-30-4150-0500 (Other Contract Services–IT) reflecting the removal of NIXLE services and the reduced cost for Use of Force and De-escalation virtual training for officers with Performa.  A decrease of $30,000 to Account No. 103-30-4508-0000 (Vehicle Repair and Maintenance) is reflected due to reduced costs associated with the replacement of aging vehicles, as well as a number of repairs remaining under warranty.
 A decrease of $415 to Account No. 103-30-4480-0000 (Travel & Meetings) reflects the removal of staff attendance at conference(s).
 An increase of $16,736 to Account No. 103-30-4150-0000 (Other Contract Services) to cover the cost increase associated with services provided by the Pasadena Humane Society.  An increase of $19,800 to Account No. 103-30-4316-0000 (Equipment Repair & Maintenance) to support radio repair and maintenance costs from FY 2024–2025 to FY 2025–2026, as well as to fund the required upgrade of the L.A. County Line router to maintain connectivity with County services.
 An increase of $5,100 to Account No. 103-30-4399-0000 (Non-Capitalized Equipment) is requested to procure additional office equipment, including chairs, keyboards, monitors, etc., as well as to replace gas mask filters.
 An increase of $5,000 to Account No. 103-30-4415-0000 (POST Training) to accommodate the additional required training and academy fees for new officers.  An increase of $19,000 to Account No. 103-30-4436-0000 (Recruitment) to support recruitment efforts associated with current vacancies, including five (5) Police Officer positions, two (2) Dispatcher positions, and one (1) Cadet position.  An increase of $3,250 to Account No. 103-30-4468-0000 (Staff Development) to accommodate training needs arising from the unavailability of previously POST-approved courses, the addition of non-POST leadership classes, and the onboarding of numerous new employees.

PAGE 68 of 175
 An increase of $2,500 to Account No. 103-30-4492-0003 (Uniforms–PERSable) to accommodate expenses associated with current employee vacancies.  An increase of $6,440 to Account No. 103-30-4492-0004 (Uniforms–Safety) is proposed to address the upcoming expiration of multiple bulletproof vests and to provide vests for newly onboarded officer positions.
 An increase of $5,800 to Account No. 103-30-4500-9025 (Utilities–Telecommunications) to accommodate AT&T rate adjustments resulting from increased usage.  An increase of $39,971 to Account No. 207-30-4150-0000 (Other Contract Services) to reflect the increased rates for crossing guard services.
 An increase of $11,040 to Account No. 233-30-4150-0500 (Other Contract Services–IT) to offset the expiration of the Wellness Grant for police officers.  An increase of $12,454 to Account No. 233-30-4399-0000 (Non-Capitalized Equipment) to reflect the conclusion of the SRT grant, with the department now covering the full cost of the Body Worn Cameras.

DEPARTMENT PURPOSE
The San Marino Police Department is an ethical policing organization that prevents crime and fosters a feeling of safety in our community.

DEPARTMENT DESCRIPTION
The Department is comprised of 43.5 full and part-time personnel. Of the 43.5 personnel, the Department has 32 sworn officers and 11.5 civilian staff. The San Marino Police Department is led by a Chief of Police, two Bureau Commanders, and a civilian Administrative Manager. The officers are assigned to patrol or detective functions along with collateral administrative duties.

Working with the community and City staff, the Department provides a full range of services to the community. The services include:
 Responding to calls for service, traffic collision investigations, and enforcement of laws  Proactive patrolling of residential and commercial areas of the City  Ensuring our personnel treat all people with compassion and respect  Providing a strong community focused approach to the reduction of crime and maintaining community partnerships with residents, businesses, and visitors  Ensuring the community has a feeling of safety
 Working with residents, businesses, community groups, and other City departments toward the goal of crime reduction and public safety
 Working in partnership with the San Marino Unified School District to ensure the safety of students, staff, and faculty
 Investigating all crimes that result in filing appropriate and just charges with the Office of the District Attorney
 Providing a variety of community engagement programs, such as Coffee with a Cop, Town Hall meetings, Donuts with Dispatch, National Night Out and other community programs

FISCAL YEAR 2025-26 ACCOMPLISHMENTS
 In September 2025, one (1) Corporal was promoted to the position of Sergeant  In January 2026, two (2) Police Recruits were hired
 Decrease in Residential Burglaries by 51.67% YTD
 Decreased Hit & Run traffic collisions by 30.43% YTD
 A police motorcycle was purchased utilizing funds from the Cannabis Grant  The department conducted eight (8) of the planned sixteen (16) DUI Saturation Patrols; the remaining operations are scheduled to be completed by the end of the fiscal year  Approximately twelve (12) recruitment and testing events were conducted to support the hiring process for vacant Officer and Dispatcher positions  The Police Department successfully completed and passed the annual personnel background files audit conducted by P.O.S.T.

POLICE DEPARTMENT
PAGE 70 of 175
 The Police Department underwent the California Enforcement Telecommunications System (CLETS) Security audit, conducted by the Department of Justice. The audit cycle covered the 2023-2025 period; the goal of the CLETS Security audit process is to help ensure criminal justice information is being handled securely and in compliance with applicable requirements. The department was found to be in compliance FISCAL YEAR 2026-27 OBJECTIVES
 To recruit and fill five (5) vacant Police Officer positions  To recruit and fill two (2) vacant Dispatcher positions  Decrease traffic collisions by 10%
 Decrease residential burglaries by 10%
 Enhance communications with the Mobile Data Computer (MDC) in the Command Post to maintain operational capabilities during critical or urgent situations using Starlink wireless internet
 The Cannabis Grant is to implement DUI Saturation Patrol operations, conduct DUI checkpoints, and provide educational presentations and materials

OPERATIONAL DASHBOARD
Description FY 2024-25
Total
FY 2024-25
Year to Date
(July – April)
FY 2025-26
Year to Date
(July – April)
Residential Burglaries 79 62 29
Larcenies 113 96 64
Traffic Citations 1,619 1,398 1,389
Community Meetings 63 52 35
PAGE 71 of 175
Police Chief
Administrative
Sergeant
Police Cadets2 (4)
Management
Analyst1
Administrative
Assistant
Administrative Support
Administrative
Manager
Police Dispatchers3 (4)
Records Clerk
Records Clerk (P/T)
Operation
Police Commander
Team 1
Police Sergeant
Police Corporal
Police Officer (3)
Team 2
Police Sergeant
Police Corporal
Police Officer (4)
(Traffic
Division)
Motors (2)
Team 4
Police Sergeant
Police Corporal
Police Officer (4)
Team 3
Police Sergeant
Police Corporal
Police Officer4 (2)
Support Services
Police Commander
Detectives
Police Sergeant
Police Officer (3)
Police Department
1 Frozen Position
2 Two (
2) Frozen positions 3 One (1) eliminated position 4 One (1) eliminated position PAGE 72 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Full-Time
Police Chief 1.00 1.00 1.00 1.00 1.00
Police Commander 2.00 2.00 2.00 2.00 2.00
Police Records Manager 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 -
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Dispatcher/Clerk 5.00 5.00 5.00 5.00 4.00
Officer 19.00 19.00 19.00 19.00 18.00
Corporal 4.00 4.00 4.00 4.00 4.00
Sergeant 6.00 6.00 6.00 6.00 6.00
Records Clerk 1.00 1.00 1.00 1.00 1.00
Part-Time
Records Clerk 0.50 0.50 0.50 0.50 0.50
Special Projects Coordinator (PT) - - - - 0.50
Cadet 2.00 2.00 2.00 2.00 2.00
Parking Enforcement Officers - - - -
Total Full-Time FTE 41.00 41.00 41.00 41.00 38.00
Total Part-Time FTE 2.50 2.50 2.50 2.50 3.00
Department Total FTE 43.50 43.50 43.50 43.50 41.00
Expenditures by Type:

Personnel 8,377,202 8,080,469 8,199,286 7,783,656 8,164,810 Unfunded Accrued Liability - 1,281,784 1,464,068 1,464,068 1,603,105 Services & Supplies 954,189 927,593 1,066,005 1,087,778 1,167,619 Total by Type 9,331,391 $ 10,289,847 $ 10,729,359 $ 10,335,502 $ 10,935,534 $ Expenditures by Fund:

Public Safety Fund 8,745,320 103 9,319,587 9,801,513 9,405,591 10,012,797 4th of July Fund 11,795 104 6,174 6,541 6,541 6,803
Prop A Fund 51,990 207 50,000 256,523 255,000 296,494
OTS Grant Fund 19,642 223 7,501 - 6,186 -
Bodyworn Camera Grant - 228 - - - -
COPS Fund 70,832 233 82,192 246,554 246,375 267,940
Homeland Security Grant 240
Donations Fund - 281 5,294 - - -
Workers' Compensation Fund 426,774 595 786,403 418,228 240,000 351,500 Total by Fund 9,326,353 $ 10,257,151 $ 10,729,359 $ 10,159,693 $ 10,935,534 $ GL # Personnel
103-30-4001-0000 Full Time Salaries 4,329,106 4,563,090 5,205,642 4,671,914 5,195,000 103-30-4002-0000 Part Time Wages 52,258 85,323 94,305 95,256 119,824 103-30-4004-0000 Overtime 731,602 810,487 500,000 770,000 525,000 103-30-4004-0002 Overtime-Support 10,334
103-30-4006-0000 Medicare 69,197 75,062 81,830 81,830 82,409 103-30-4008-3080 Retirement - 457 Plan 23,825 32,844 54,200 40,134 62,600 103-30-4008-6050 Retirement-PARS 1,878 2,257 3,536 3,536 1,676 103-30-4008-6160 Retirement-PERS 1,828,502 753,173 829,044 727,851 783,772 103-30-4008-6161 Retirement-PERS UAL - 1,281,784 1,464,068 1,464,068 1,603,105 103-30-4010-0000 Cafeteria Benefit 783,868 844,575 952,460 872,645 982,726 103-30-4013-0000 Uniform Allowance 30,500 29,500 33,500 33,500 33,500 103-30-4014-0000 Unemployment Payments 185 -
103-30-4015-0000 Workers' Compensation Salaries 71,303 74,509 - 80,039 103-30-4401-0000 Outside Services -
104-30-4002-0000 Part Time Wages -

POLICE DEPARTMENT
FY 2025-26
Operating Budget Summary
Operating Budget Detail
Authorized Positions (Full-Time Equivalents)
PAGE 73 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed

POLICE DEPARTMENT
FY 2025-26
104-30-4004-0000 Police Overtime 11,626 6,086 6,448 6,448 6,706 104-30-4006-0000 Medicare 169 88 93 93 97
104-30-4008-6160 Retirement-PERS - - -
104-30-4010-0000 Cafeteria Benefit - - -
207-30-4010-0000 Overtime (Walking School Bus) 1,990 - 20,000 20,000 20,000 218-30-4001-0000 Full Time Salaries 140,409 - -
223-30-4004-0000 Overtime 14,407 6,443 -
223-30-4006-0000 Medicare 197 112 -
595-30-4015-0001 Workers' Comp Current Employee 344,255 456,981 327,228 210,000 294,200 595-30-4015-0002 Workers' Comp Past Employee 82,519 329,422 91,000 30,000 57,300 Total Personnel 8,377,202 $ 9,362,253 $ 9,663,354 $ 9,247,724 $ 9,767,915 $ GL # Services & Supplies
103-30-4150-0000 Other Contract Services 418,737 390,595 197,199 182,802 213,935 103-30-4150-0500 Other Contract Services-IT 57,229 40,598 48,486 46,878 33,102 103-30-4204-0000 Books & Periodicals 605 - - - -
103-30-4316-0000 Equipment Repair & Maintenance 30,662 30,284 27,900 45,322 47,700 103-30-4376-0000 Materials & Supplies 14,574 14,488 10,300 10,259 11,474 103-30-4376-0200 Community Relations-M&S 6,747 6,304 8,500 9,965 9,500 103-30-4376-0175 Ammunition 10,321 11,831 12,500 12,498 14,500 103-30-4396-0000 Memberships & Dues 4,198 6,303 5,598 3,728 3,779 103-30-4399-0000 Non-capitalized Equipment 13,890 3,794 - - 5,100 103-30-4412-0000 Postage 126 137 200 192 200
103-30-4415-0000 POST Training 29,819 43,059 40,000 44,600 45,000 103-30-4420-0000 Printing 2,855 2,631 1,425 1,465 1,500 103-30-4436-0000 Recruitment 29,303 22,586 20,000 37,260 39,000 103-30-4468-0000 Staff Development 26,685 22,048 20,000 21,500 23,250 103-30-4480-0000 Travel & Meetings 21,738 12,264 10,020 8,113 9,605 103-30-4492-0000 Uniforms - - - - -
103-30-4492-0003 Uniforms-PERSable 15,910 12,921 25,000 24,725 27,500 103-30-4492-0004 Uniforms-Safety 4,390 1,724 5,000 4,400 11,440 103-30-4500-4950 Utilities-Natural Gas 1,055 949 1,000 1,000 1,000 103-30-4500-9025 Utilities-Telecommunications 30,328 34,823 34,800 37,760 40,600 103-30-4508-0000 Vehicle Repair & Maintenance 102,599 100,636 115,000 72,350 85,000 103-30-4950-0001 Equipment Cost Allocation - - - - -
207-30-4150-0000 Other Contract Services 50,000 50,000 236,523 235,000 276,494 218-30-4376-0000 Materials & Supplies 4,179 946 - 4,050 - PAGE 74 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed

POLICE DEPARTMENT
FY 2025-26
218-30-4480-0000 Travel & Meetings 859 - - 1,350 -
223-30-4376-0000 Materials & Supplies 4,179 946 - 3,874 - 223-30-4468-0000 Staff Development 859 - - 2,312 -
228-30-4399-0000 Non-capitalized Equipment - - - - -
233-30-4150-0000 Other Contract Services 31,750 - - -
233-30-4150-0500 Other Contract Services-IT - 11,360 131,660 131,649 142,700 233-30-4150-9470 Other Contract Services-CAD RMS 70,832 70,832 71,000 70,832 68,892 233-30-4399-0000 Non-capitalized Equipment - - 43,894 43,894 56,348 233-30-4436-0000 Recruitment - - - - -
240-30-4399-0000 Non-Capitalized Equipment - 30,000
281-30-4376-0000 Materials & Supplies - - - - -
281-30-4399-0000 Donation Fund -Non-Cap Equipment 5,294 - - - - Total Services & Supplies 954,189 $ 927,593 $ 1,066,005 $ 1,087,778 $ 1,167,619 $ Total Operating Expenditures 9,331,391 $ 10,289,847 $ 10,729,359 $ 10,335,502 $ 10,935,534 $ PAGE 75 of 175
TO: Philippe Eskandar, City Manager
FROM: M. D. Rueda, Fire Chief
Jennifer McGee, Management Analyst
DATE: March 5, 2026
SUBJECT: BUDGET SUBMISSION FOR FY 2026-27

FIRE DEPARTMENT
YEAR-END SUMMARY (FY 2025-26 BUDGET VS ESTIMATED)
The Department is anticipated to end the fiscal year at $177,385 or 2.1% above the current budget. The primary reasons are listed below:
 Personnel budget is anticipated to exceed the budget by $186,731 due to overtime costs to provide position coverage for vacant positions during the year which have been now filled and 2 long-term injuries incurred while on duty.
 Services and Supplies is expected to be under budget by $10,187 or -1.3% due to the following reasons. Due to a three-month vacancy in the Shared Command Division Chief position, Shared Command (cost center 103-34-4110-0000) is anticipated to have a cost savings of $49,597.

FY 2025-26 FY 2025-26 Bud. Vs Est.

Bud. Vs
Est.

Description Budget Estimated Diff $$ Diff %%
Personnel 5,999,488 $ 6,186,219 $ 186,731 $ 3.1%
Services & Supplies 809,645 800,298 (9,347) -1.2%
Total: 6,809,133 $ 6,986,518 $ 177,385 $ 2.6%
PAGE 76 of 175
FY 2026-27 PROPOSED BUDGET
Personnel
The Department’s Full Time Equivalent (FTE) will remain at 21.00 FTE, unchanged from the current budget.

Personnel proposed budget for FY 2025-26 is $7,949,593 which represents a $465,425 or 6.2% increase from current budget.
 Employees’ salaries are increasing by 4.0% due to Memorandums of Understanding between the City and its employees.
 Unfunded accrued liability has increased by $130,221 or 8.8%.

Services & Supplies
Services & Supplies proposed budget for FY 2026-27 is $851,115, which represents a $41,470 or 5.1% increase from the current budget. The primary changes to the budget are due to the following:
 An increase of $23,010 to cost center #103-34-4500-9025 (Utilities-Telecommunications) for increased costs of 911 landline phone services.
 An increase of $18,000 to cost center #103-34-4150-0000 (Contract Services) for Public Provider Ground Emergency Medical Transport (PP-GEMT) fees to the Department of Health Care Services for Medi-Cal reimbursement administration. All payments into the PP-GEMT program are matched by reimbursement revenue at nearly double the amount of the City’s contribution.

ATTACHMENTS
A. Department Narrative (Purpose, Description, FY 2025-26 Accomplishments, FY 2026-27 Objectives, Operational Dashboard)
B. Department Organizational Chart
C. Department Tie-Out Sheets
FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 5,999,488 $ 6,334,692 $ 335,204 5.6%
Services & Supplies 809,645 864,315 54,670 6.8%
Total: 6,809,133 $ 7,199,007 $ 389,874 $ 5.7%
PAGE 77 of 175

DEPARTMENT PURPOSE
The mission of the San Marino Fire Department is to save lives and property, and ensure the safety of our community.

DEPARTMENT DESCRIPTION
The Fire Department’s primary purpose is to provide lifesaving emergency response for fire suppression and emergency medical services for residents of the City. Equally important, however, are its responsibilities in the areas of fire prevention, life safety inspections, community education and emergency preparedness.

The delivery of life saving paramedic services is an integral part of the Fire Department mission.

All of the San Marino firefighters are licensed Paramedics trained to the highest level provided within the County of Los Angeles. Only about ten percent of the cities in Los Angeles County employ paramedics with the extensive training and experience required to provide advanced life support using standing field treatment protocols.

Other services include:
 Annual inspections of commercial property and school occupancy;  Review of commercial and large residential building plans for adequacy of fire detection and suppression systems;
 Pre-incident exercises and training with allied agencies, and others related to high-risk or high-value areas of the City, such as the High Fire Hazard Severity Zone and the Huntington Library, Art Collections and Botanical Gardens;  Participation in public education in schools, neighborhoods, community groups and service clubs to stress fire safety, first aid, cardiopulmonary resuscitation and emergency preparedness;
 In conjunction with the South Pasadena Fire Department, share fire command Chief Officers for the two fire departments. By sharing resources, the fire departments can provide an enhanced service at a lower cost;
 In conjunction with MySafe California, a non-profit safety organization, the San Marino Fire Department conducts fire safety programs and neighborhood canvassing after fires in our City; and
 Emergency Management responsibilities for the City.

FIRE DEPARTMENT
PAGE 78 of 175
FISCAL YEAR 2025-26 ACCOMPLISHMENTS
 Conducted annual inspections of all commercial properties and residential properties within the City’s High Fire Hazard Severity Zone.
 Published an Annual San Marino Fire Department Report.  Conducted several post fire neighborhood canvassing events offering educational materials, fire inspections, and smoke alarm installation.  Conducted “Operation Fire Safe” inspections and installed smoke alarms for residents.  Conducted four Fire Department Life Safety, Emergency Preparedness, and Live Fire instructional workshops for residents.
 Conducted promotional testing for the position of Battalion Chief and developed an eligibility list of three San Marino and South Pasadena Fire Department employees.

FISCAL YEAR 2026-27 OBJECTIVES
 Begin the purchasing process for the replacement of Engine 791.  Conduct Life Safety, Emergency Preparedness and Live Fire in-service workshops for San Marino Unified School District teachers and staff.
 Host a Fire Department Community and Council Day at the Alhambra Training Tower.  Conduct four Fire Department Life Safety, Emergency Preparedness, and Live Fire Instructional Workshops for residents.
 Partner with the Community Services Department to host a joint Easter Egg Hunt/Pancake Breakfast event in Lacy Park.
 Conduct annual inspections of all commercial properties and residential properties within the City’s High Fire Hazard Severity Zone.
 Publish an Annual San Marino Fire Department Report.
 Conduct “Operation Fire Safe” inspections and install smoke alarms for residents.  Host fire safety and disaster preparedness educational seminars for schools, neighborhood watch groups, service clubs, and youth groups.

PAGE 79 of 175

OPERATIONAL DASHBOARD
Description FY 2024-25
Total
FY 2024-25
Year to Date
(July – February)
FY 2025-26
Year to Date
(July – February)
# of total responses 2,075 1,401 1,381
Responses in City 1,080 726 727
Responses out of City 995 675 654
90th percentile EMS
turnout time 0:01:15 0:01:04 0:01:08
90th percentile Fire
turnout time 0:01:40 0:01:19 0:01:17
90th percentile overall
response time 0:05:59 0:06:00 0:06:16
Total cardiac arrest
incidents 14 11 8
Cardiac arrest return of
spontaneous
circulation
2 1 0
PAGE 80 of 175
Fire Chief
A Shift
Division
Chief (1)
Fire Captain
Fire
Engineer
Firefighter /
Paramedics
B Shift
Division
Chief (1)
Fire Captain
Fire
Engineer
Firefighter /
Paramedics
C Shift
Division
Chief (1)
Fire Captain
Fire
Engineer
Firefighter /
Paramedics
Management
Analyst
Fire Department
PAGE 81 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Full-Time
San Marino Fire Chief 1.00 1.00 1.00 1.00 1.00
San Marino Fire Division Chief 1.00 1.00 1.00 1.00 1.00 Fire Captains 3.00 3.00 3.00 3.00 3.00
Firefighter/Paramedic 12.00 12.00 12.00 12.00 12.00
Engineer 3.00 3.00 3.00 3.00 3.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Total Full-Time FTE 21.00 21.00 21.00 21.00 21.00
Total Part-Time FTE - - - - -
Department Total FTE 21.00 21.00 21.00 21.00 21.00
Expenditures by Type:

Personnel 6,865,704 6,199,480 5,999,488 6,186,219 6,334,692 Unfunded Accrued Liability - 1,321,780 1,484,680 1,484,680 1,614,901 Services & Supplies 607,477 996,300 809,645 800,298 864,315 Total by Type 7,473,181 $ 8,517,561 $ 8,293,813 $ 8,471,198 $ 8,813,908 $ Expenditures by Fund:

Public Safety Fund 7,147,157 103 7,831,836 7,889,857 8,033,010 8,401,714 4th of July Fund 3,379 104 2,134 2,638 2,638 2,744
Donations Fund - 281 15,807 - - 4,100
Workers Compensation Fund 322,645 595 667,783 401,318 435,550 405,350 Total by Fund 7,473,181 $ 8,517,561 $ 8,293,813 $ 8,471,198 $ 8,813,908 $ GL # Personnel
103-34-4001-0000 Full Time Salaries 2,568,599 2,909,987 3,242,557 3,106,451 3,388,466 103-34-4001-0019 Full Time Salaries-COVID-19 - -
103-34-4004-0000 Overtime 1,114,705 900,938 750,000 870,000 915,000 103-34-4004-0003 Overtime-Strike Teams - 22,698 75,000 75,000 30,000 103-34-4004-0019 Overtime-COVID-19 - -
103-34-4004-0033 Overtime-Shared Command 148,287 179,718 166,400 166,400 156,000 103-34-4006-0000 Medicare 51,443 53,091 59,201 59,201 62,907 103-34-4008-6160 Retirement-PERS 1,772,848 669,008 706,432 706,432 722,426 103-34-4008-6161 Retirement-PERS (UAL) - 1,321,780 1,484,680 1,484,680 1,614,901 103-34-4008-3080 Retirement 457 Plan 1,300 1,214 1,200 1,200 1,200 103-34-4010-0000 Cafeteria Benefit 495,901 555,366 590,742 594,157 646,599 103-34-4013-0000 Uniform Allowance 4,000 3,800 4,000 4,000 4,000 103-34-4015-0000 Worker's Comp 4850 Pay 382,597 233,743 165,190 104-34-4004-0000 Fire Overtime (4th of July) 3,331 2,104 2,600 2,600 2,704 104-34-4006-0000 Medicare 48 31 38 38 40
104-34-4010-0000 Cafeteria Benefit - -
595-34-4015-0001 Workers' Comp Current Employees 314,930 431,034 377,868 432,550 392,850 595-34-4015-0002 Workers' Comp Past Employees 7,715 236,750 23,450 3,000 12,500

FIRE DEPARTMENT
FY 2025-26
Operating Budget Summary
Operating Budget Detail
Authorized Positions (Full-Time Equivalents)
PAGE 82 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed

FIRE DEPARTMENT
FY 2025-26
Total Personnel 6,865,704 $ 7,521,260 $ 7,484,168 $ 7,670,899 $ 7,949,593 $ GL # Services & Supplies
103-34-4110-0000 Shared Command - 278,054 178,000 128,403 178,000 103-34-4150-0000 Other Contract Services 257,783 279,112 272,500 270,728 291,520 103-34-4150-0500 Other Contract Services-IT 18,394 19,597 22,610 23,046 23,260 103-34-4204-0000 Books & Periodicals 372 506 400 429 400 103-34-4206-0000 Building Repair & Maintenance 22,732 13,256 19,400 21,011 20,400 103-34-4308-0000 Equipment Rental - 58 200 - 200
103-34-4316-0000 Equipment Repair & Maintenance 14,631 16,096 16,650 19,732 18,235 103-34-4376-0000 Materials & Supplies 59,452 76,734 85,150 75,702 77,070 281-34-4376-0000 Materials & Supplies - 15,807 4,100
103-34-4396-0000 Memberships & Dues 4,014 4,354 5,230 5,729 5,860 103-34-4398-0000 Mileage - - 100 25 100
103-34-4399-0000 Non-capitalized Equipment 13,755 7,686 6,500 6,459 12,000 281-34-4399-0000 Non-capitalized Equipment - - - - -
103-34-4401-0000 Outside Services 7,680 19,140 3,000 21,780 16,200 103-34-4420-0000 Printing 430 - 500 500 500
103-34-4436-0000 Recruitment 45,807 42,060 15,345 35,462 15,350 103-34-4452-0000 Small Tools 390 415 500 - 500
103-34-4460-0003 Special Exp.Strike Team FEMP - 1,840 12,000 2,623 12,000 103-34-4468-0000 Staff Development 13,984 14,152 10,960 9,208 10,960 103-34-4480-0000 Travel & Meetings 3,577 4,551 4,850 4,842 5,000 103-34-4492-0003 Uniforms-PERSable 8,157 7,304 7,400 7,400 7,400 103-34-4492-0004 Uniforms-Safety 20,243 29,438 23,000 25,503 15,200 103-34-4500-4950 Utilities-Natural Gas 4,405 5,303 5,100 4,997 5,200 PAGE 83 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed

FIRE DEPARTMENT
FY 2025-26
103-34-4500-9025 Utilities-Telecommunications 28,998 34,611 33,150 46,255 56,160 103-34-4508-0000 Vehicle Repair & Maintenance 82,673 126,225 87,100 90,464 88,700 103-34-4950-0001 Equipment Cost Allocation - - - -
Total Services & Supplies 607,477 $ 996,300 $ 809,645 $ 800,298 $ 864,315 $ Total Operating Expenditures 7,473,181 $ 8,517,561 $ 8,293,813 $ 8,471,198 $ 8,813,908 $ PAGE 84 of 175
TO: Philippe Eskandar, City Manager
FROM: M. D. Rueda, Fire Chief
Jennifer McGee, Management Analyst
DATE: March 5, 2026
SUBJECT: BUDGET SUBMISSION FOR FY 2026-27

EMERGENCY MANAGEMENT
YEAR-END SUMMARY (FY 2025-26 BUDGET VS ESTIMATED)
The Department is anticipated to end the fiscal year with at $59,447 or 55.6% above the current budget.

The primary reasons are listed below:
 Services and Supplies is expected to exceed the budget by $25,000 in Donation-Other Contract Services (cost center 281-36-4150-0500) due to a donation received from California American Water.

FY 2025-26 FY 2025-26
Bud. Vs
Est.

Bud. Vs
Est.

Description Budget Estimated Diff $$ Diff %%
Services & Supplies 38,200 59,447 21,247 55.6%
Total: 38,200 $ 59,447 $ 21,247 $ 55.6%
PAGE 85 of 175
2 FY 2026-27 PROPOSED BUDGET
Services & Supplies
Services & Supplies proposed budget for FY 2026-27 is $44,850, which represents a $6,650 or 17.4% increase from the current budget. The primary reasons for the increase are due to the following:
 An increase of $6,500 to cost center #101-36-4376-0000 (Materials & Supplies) for emergency supply cache supplies and CERT program materials. Replenishment of the City’s emergency supply cache was deferred for one year due to budget reductions in FY 2025-26. The department has also received increased interest in Community Emergency Response Team (CERT) membership following a workshop hosted by the department in the Fall of 2025. The increase of $6,500 restores the account to its previously established funding level.  An increase of $3,750 to cost center #101-36-4399-0000 (Non-capitalized Equipment) for Emergency Operations Center equipment and furnishings. This increase restores the account to its previously established funding level, following a one-time budget reduction in FY 2025-26. The account supports the repair and replacement of furniture and equipment, and will also be used to complete the upgrade electrical equipment and circuits as a result of a connection to the emergency power circuit.
 A decrease of $2,500 to cost center #101-36-4150-0500 (Other Contract Services-IT) for emergency alert management software.

ATTACHMENTS
A. Department Narrative (Purpose, Description, FY 2025-26 Accomplishments, FY 2026-27 Objectives, Operational Dashboard)
B. Department Tie-Out Sheets
FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Services & Supplies 38,200 44,850 6,650 17.4%
Total: 38,200 $ 44,850 $ 6,650 $ 17.4%
PAGE 86 of 175

DEPARTMENT PURPOSE
The Emergency Management Program develops and maintains the City’s emergency management program and disaster plans to respond to and coordinate the resources necessary to cope with local emergencies affecting San Marino. Emergency preparedness is a key component of the community’s readiness for a major emergency.

DEPARTMENT DESCRIPTION
The Department is responsible for training and educating the City Council members, City staff, businesses and residents to be self-sufficient in the event of a major disaster. Department responsibilities include:
 Ensure City Council members and key staff participate in at least one disaster exercise each year to test the City’s and County’s ability to manage and respond to a large-scale event.

The City’s Emergency Operations Center (EOC) also participates in periodic communications exercises intended to test the capabilities of the County’s emergency management information systems;
 Coordinate Disaster Preparedness and Emergency Medical Services training for employees and residents;
 Maintain the City’s Emergency Operations Center;
 Maintain the City’s Emergency Operations Plan, and the Local Hazard Mitigation Plan;  Maintain the City’s disaster supplies; and
 Maintain the City’s emergency notification systems, which includes the San Marino Community Alert Message System (SMCAMS) to notify residents and businesses about urgent information related to the safety of our community. Emergency information can be sent to a telephone or email address. The Emergency Management program also maintains the Wireless Emergency Alerts (WEA) system, which has the ability to send emergency alerts directly to mobile devices in the event of an emergency.

FISCAL YEAR 2025-26 ACCOMPLISHMENTS
 Hosted a Community Emergency Response Team (CERT) workshop for members of the City Council, Public Safety Commission, executive staff, and Neighborhood Watch block captains.
 Hosted an active shooter symposium for houses of worship within the City.  Transitioned to a new emergency alert management software for Wireless Emergency Alerts and community alerting.
 Conducted an emergency operations earthquake workshop with the City’s executive staff and representatives from the San Marino Unified School District.  Conducted training on the City’s Earthquake Emergency Plan for all Department Executives.

EMERGENCY MANAGEMENT
PAGE 87 of 175
 Hosted a Town Hall on Infrastructure and Earthquake Preparedness with Dr. Lucy Jones and representatives from the City’s utility companies.

FISCAL YEAR 2026-27 OBJECTIVES
 Inventory the City’s Disaster Cache to meet Red Cross supply recommendations.  Renovate the Emergency Operations Center to improve functional performance during an emergency event.
 Implement and advertise the City’s new alerting software and Smart911 platform.  Update the Emergency Operations Plan’s Alert and Warning and Public Information Annex.  Complete and submit for approval the Mass Shooting Annex.  Conduct bi-annual CERT workshops.
 Conduct earthquake and active shooter incident training exercises for all City personnel.  Partner with the City Manager’s Office to conduct outreach and education for the City’s Genasys evacuation zones.
 Work in collaboration with the Huntington Library to continue to develop their emergency operations center procedures.

OPERATIONAL DASHBOARD
Description
FY 2024-25
Total
FY 2024-25
Year to Date
(July – February)
FY 2025-26
Year to Date
(July – February)
EOC Activations 1 1 0
PAGE 88 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel - - - - -
Services & Supplies 57,093 53,815 38,200 59,447 44,850
Total by Type 57,093 $ 53,815 $ 38,200 $ 59,447 $ 44,850 $ Expenditures by Fund:

General Fund 57,093 101 53,815 38,200 59,447 44,850
Donations Fund 281
Total by Fund 57,093 $ 53,815 $ 38,200 $ 59,447 $ 44,850 $ GL # Services & Supplies
101-36-4150-0000 Other Contract Services 20,324 11,112 - - - 101-36-4150-0500 Other Contract Services-IT 6,388 6,899 7,000 4,500 4,500 101-36-4316-0000 Equipment Repair & Maintenance 8,781 8,769 8,400 8,754 8,400 101-36-4376-0000 Materials & Supplies 8,419 9,959 6,500 6,447 13,000 101-36-4396-0000 Memberships & Dues 435 - 300 - -
101-36-4399-0000 Non-capitalized Equipment 1,333 7,500.00 3,500 3,750 7,500 101-36-4468-0000 Staff Development 2,419 - 1,850 2,040 1,850 101-36-4500-9025 Utilities-Telecommunications 8,994 9,576 10,400 9,208 9,600 281-36-4150-0000 Other Contract Services - - - 25,000 - Total Services & Supplies 57,093 $ 53,815 $ 38,200 $ 59,447 $ 44,850 $ Total Operating Expenditures 57,093 $ 53,815 $ 38,200 $ 59,447 $ 44,850 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

EMERGENCY MANAGEMENT
PAGE 89 of 175
TO: Philippe Eskandar, City Manager
FROM: Amber Shah, Parks and Public Works Director/City Engineer DATE: April 24, 2026
SUBJECT: BUDGET SUBMISSION FOR FY 2026-27

PARKS AND PUBLIC WORKS DEPARTMENT
YEAR-END SUMMARY (FY 2025-26 BUDGET VS ESTIMATED)
The Department is anticipated to end FY 2025-26 with an estimated savings of $194,434 (3.7%) below the current budget. The primary factors contributing to these savings include:
 Personnel savings are anticipated due to salary savings associated with staff transitions that occurred during the fiscal year.
 Additional savings are anticipated within Services and Supplies. During FY 2025-26, the Department began implementing asset management software and conducting several asset data collection efforts, including pavement condition assessment, sidewalk condition assessment, and road-level asset inventory. While this work began in FY 2025-26, a portion of the expenditure will carry forward into FY 2026-27 for their completion. Savings also occurred within the Enterprise Fleet Leasing Program. Revenue from the resale of older, retired vehicles reduced the net operating cost of the program during FY 2025-26.

FY 2025-26 FY 2025-26 Bud. Vs Est.

Bud. Vs
Est.

Description Budget Estimated Diff $$ Diff %%
Personnel 2,246,032 $ 2,209,034 $ (36,998) $ -1.6%
Services & Supplies 3,043,238 2,885,802 (157,436) -5.2% Total: 5,289,270 $ 5,094,836 $ (194,434) $ -3.7%
PAGE 90 of 175
FY 2026-27 PROPOSED BUDGET – DEPARTMENTAL BUDGET
Personnel
The Department’s Full Time Equivalent (FTE) will increase to 17.40 FTE, an increase of 1.00 FTE from FY 2025-26. This change reflects the transfer of the existing Facilities Supervisor position from the Community Services Department to the Parks and Public Works Building Maintenance Division as part of a departmental reorganization. A corresponding reduction is reflected in the Community Services Department budget.

The proposed personnel budget is $2,521,852 which represents a $275,820 (12.3%) increase from current budget. Of this increase, $166,588 is attributable to the transferred Facilities Supervisor position.

Excluding this transfer, the net increase is $109,232 (4.9%). Key drivers include:
 Employees’ salaries increase by 4.0% in accordance with the Memorandum of Understanding (MOU).
 Cafeteria benefits for full-time employees projected to increase by 6.0% compared to FY 2025-

26. Services & Supplies
The proposed Services and Supplies budget is $3,183,820, representing a net increase of $140,582 (4.6%) compared to the current fiscal year. Notably, the FY 2026-27 budget reflects $257,625 in expenditures now funded by the Sewer Enterprise Fund as a result of the recently implemented sewer service fee.

These revenues allow sewer-related operational expenses that were previously supported by the General Fund to be funded by sewer system users. As a result, overall General Fund support for Department operations will decrease by $117,043 (3.8%) in FY 2026-27 compared to the originally adopted FY 2025- 26 budget. In fact, the City has already begun to realize the benefits of this fee in FY 2025-26, as $229,970 in operating expenditures previously charged to the General Fund have now been paid with the Sewer Enterprise Fund.

Other key factors contributing to the net change include:
 A decrease of $110,000 in the Administration Division, Contract Engineering Services. reflecting the completion of consulting support for the waste hauler transition in FY 2025-26. As efforts have shifted to the ongoing implementation of SB 1383 solid waste and recycling programs, associated costs have been reallocated to Other Contract Services for program administration.  A decrease of $232,940 in General Fund support of the Sewer Division. The implementation of the sewer service fee allows operational activities such as sewer system cleaning and maintenance to be funded through the Sewer Enterprise Fund. While overall sewer operating costs are slightly higher in FY 2026-27, the impact on the General Fund is significantly reduced from prior years.

FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 2,246,032 $ 2,521,852 $ 275,820 $ 12.3%
Services & Supplies 3,043,238 3,183,820 140,582 4.6%
Total: 5,289,270 $ 5,705,672 $ 416,402 $ 7.9%
PAGE 91 of 175
The reductions described above are partially offset by increases in other operational areas:
 An increase of $162,200 in the Administration Division, Other Contract Services, to support SB 1383 program administration, CalRecycle reporting, and solid waste compliance software. These costs are fully funded by dedicated regulatory compliance fee revenue through the City’s agreement with Valley Vista Services. As a result, these costs do not place an additional burden on the General Fund.
 An increase of $28,880 in the Fleet Division, primarily due to higher costs associated with the Fleet Leasing Program for replacement of Police Department patrol vehicles. In FY 2025-26, the City realized higher-than-anticipated revenue from the resale of retired vehicles, which reduced net program costs. As fewer vehicles are replaced annually moving forward, resale revenue is expected to decline, resulting in more normalized and consistent net program costs.  An increase of $67,168 in the Grounds Division, is largely associated with the City’s tree maintenance contract with Mariposa. In FY 2025-26, the Department deferred citywide palm tree pruning from its annual schedule. While this resulted in savings this year, tree maintenance standards recommend performing palm tree pruning on an annual basis. The reinstatement of palm tree pruning in FY 2026-27, plus the contractual 5% increase for Mariposa resulted in the overall increase to this line item.
 An increase of $18,070 in the Building Maintenance Division reflects inflationary pressures on maintenance materials and repair services, as well as a small adjustment toward a more realistic funding level to support ongoing upkeep of the City’s approximately 105,000 square feet of civic facilities. Despite this increase, funding remains below the level needed to fully address some larger or less urgent repairs.

The Department’s budget by division detail is below.

ADMINISTRATION – DIVISION BUDGET
Personnel
The Division’s Full Time Equivalent (FTE) will remain at 2.0 FTE, which is unchanged from FY 2025-26.

The proposed personnel budget is $426,569 which represents a $740 (0.2%) increase from current budget.

Services & Supplies
The Administration Division’s Services and Supplies budget includes several adjustments resulting in a net increase of $53,430. Key adjustments include:
 A decrease of $110,000 in Contract Engineering Services (Acct. #101-40-4104-0000), reflecting the completion of consulting support for the waste hauler transition in FY 2025-26. As FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 425,829 $ 426,569 $ 740 $ 0.2%
Services & Supplies 275,835 329,265 53,430 19.4%
Total: 701,664 $ 755,834 $ 54,170 $ 7.7%
PAGE 92 of 175
efforts have shifted to the ongoing implementation of SB 1383 solid waste and recycling programs, associated costs have been reallocated to Other Contract Services for program administration.  An increase of $162,200 in Other Contract Services (Acct. #101-40-4150-5171). In FY 2025- 26, the City continued implementation of solid waste and recycling programs required under SB 1383 and began receiving regulatory compliance fee revenue through its agreement with Valley Vista Services to support program administration and compliance. Of this amount, $147,200 for SB 1383 program administration and CalRecycle reporting, along with $15,000 for solid waste compliance software, will be fully offset by this dedicated revenue source. As a result, these costs do not place an additional burden on the General Fund. While the Division’s overall Services and Supplies budget reflects an increase of $53,340 (19.4%) compared to FY 2025-26, the inclusion of regulatory compliance fee revenue results in net savings of $111,770.

FLEET – DIVISION BUDGET
Personnel
The Division’s Full Time Equivalent (FTE) will remain at 2.0 FTE, which is unchanged from FY 2025-26.

The proposed personnel budget is $296,661 which represents a $31,265 (11.8%) increase from current budget.

Services & Supplies
The Fleet Division’s Services and Supplies budget reflects a net increase of $28,800. Key adjustment includes:
 An increase of $27,800 in Other Contract Services (Acct # 101-42-4150-0000) primarily reflecting higher anticipated costs within the City’s fleet leasing program with Enterprise for replacement of Police Department patrol vehicles. In FY 2025-26, program costs were lower than expected due to higher than anticipated revenue generated from the resale of older vehicles. As fewer vehicles are replaced annually moving forward, resale revenue is expected to decline, resulting in more normalized and consistent net program costs.

FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 265,396 $ 296,661 $ 31,265 $ 11.8%
Services & Supplies 231,800 260,600 28,800 12.4%
Total: 497,196 $ 557,261 $ 60,065 $ 12.1%
PAGE 93 of 175
SEWER / STORMWATER – DIVISION BUDGET
Personnel
No personnel are directly assigned to this Division. However, with the implementation of the sewer service fee, the portion of staff time dedicated to oversight of the sewer system is now allocated to this Division’s budget. This reallocation shifts associated personnel costs away from the General Fund, reducing its overall impact.
 The proposed personnel budget for FY 2026-27 is $24,685.

Services & Supplies
The Sewer/Stormwater Division’s Services and Supplies budget reflects a net decrease of $3,980. With the implementation of the sewer service fee, $232,940 in operating costs previously funded by the General Fund are now supported by the Sewer Enterprise Fund, reducing the Division’s reliance on General Fund resources. Key adjustments include:
 A decrease of $222,710 in Other Contract Services (Acct. #101-44-4150-0000) reflecting the transition of sewer system cleaning and maintenance services from the General Fund to the Sewer Enterprise Fund. These services will now be funded by dedicated revenue generated from the sewer service fee, significantly reducing the impact on the General Fund.  An increase of $5,590 in Special Expenses – NPDES (Acct. #101-44-4460-5170) reflecting the City’s updated cost-share contribution to the Upper Los Angeles River (ULAR) Watershed Management Plan, a regional effort to improve stormwater quality. The City, along with numerous other public agencies, pay a proportionate cost share as part of this project.

FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel - $ 24,685 $ 24,685 $ 0.0%
Services & Supplies 348,720 344,740 (3,980) -1.1%
Total: 348,720 $ 369,425 $ 20,705 $ 5.9%
PAGE 94 of 175
STREETS – DIVISION BUDGET
Personnel
The Division’s Full Time Equivalent (FTE) will remain at 4.50 FTE, which is unchanged from FY 2025-26.  The proposed personnel budget is $626,753 which represents a $17,773 (2.9%) increase from current budget.

Services & Supplies
The Street Division’s Services and Supplies budget reflects a net decrease of $26,915 Key adjustments include:
 A decrease of $34,000 in Other Contract Services (Acct. #101-48-4150-0000) related to the completion of the pavement management plan update, sidewalk condition assessment, and roadlevel asset inventory initiated in FY 2025-26. These projects are anticipated to begin in FY 2025- 26 and continue into FY 2026-27. As a portion of these are related to one-time asset management effort, funding requirements will be significantly reduced in FY 2027-28.  An increase of $8,140 in Contracted Street Sweeping (Acct. # 101-48-4150-9020) reflecting a 5% contractual increase under the City’s agreement with Nationwide Environmental Services.

The majority of this contract is funded through SB 1 Gas Tax and Measure W Safe Clean Water funds; the increase represents only the General Fund impact.  An increase of $21,200 in Materials and Supplies (Acct. #101-48-4376-0000) for streetlight pole replacement. During FY 2025-26, several poles damaged during a windstorm were replaced utilizing reimbursable funds, allowing the Department to defer routine procurement. Funding is restored in FY 2026-27 to support ongoing replacement needs.  An increase of $4,100 in Utilities-Electricity (Acct. #101-48-4500-1980) based on projected electricity usage and a 3% utility cost increase.

FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 608,980 $ 626,753 $ 17,773 $ 2.9%
Services & Supplies 971,200 944,285 (26,915) -2.8%
Total: 1,580,180 $ 1,571,038 $ (9,142) $ -0.6%
PAGE 95 of 175
PARKS – DIVISION BUDGET
Personnel
The Division’s Full Time Equivalent (FTE) is 3.65 FTE, which is unchanged from FY 2025-26.  The proposed personnel budget is $461,158 which represents a $28,066 (6.5%) increase from current budget.

Services & Supplies
The Parks Division’s Services and Supplies budget reflects a net increase of $4,009. Key adjustments include:

 An increase of $839 in Utilities-Water (Acct. # 101-50-4500-9460) based on projected usage and a 3% utility increase.
 An increase of $2,000 in Vehicle Repair and Maintenance (Acct. # 101-50-4508-0000) reflecting historical repairs costs associated with park maintenance equipment.

GROUNDS – DIVISION BUDGET
Personnel
The Division’s Full Time Equivalent (FTE) will remain at 4.25 FTE, which is unchanged from FY 2025-26.  The proposed personnel budget is $519,437 which represents a $6,702 (1.3%) increase from current budget.

Services & Supplies
Grounds Division’s services and supplies budget reflects a net increase of $67,168. Key adjustments include:

FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 433,092 $ 461,158 $ 28,066 $ 6.5%
Services & Supplies 203,611 207,620 4,009 2.0%
Total: 636,703 $ 668,778 $ 32,075 $ 5.0%
FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 512,735 $ 519,437 $ 6,702 $ 1.3%
Services & Supplies 722,882 790,050 67,168 9.3%
Total: 1,235,617 $ 1,309,487 $ 73,870 $ 6.0%
PAGE 96 of 175
 An increase of $81,910 in Other Contract Services (Acct. # 101-52-4150-0000) associated with the City’s multi-year tree maintenance and planting agreement with Mariposa. In FY 2025- 26, the Department deferred citywide palm tree pruning from its annual cycle. While this resulted in savings this year, tree maintenance standards recommend performing palm tree pruning on an annual basis. The reinstatement of palm tree pruning in FY 2026-27, plus the contractual 5% increase for Mariposa resulted in the overall increase to this line item.  A decrease of $15,242 in Utilities-Water (Acct. #101-52-4500-9460). Due to lower irrigation usage in FY 2025-26 resulting from increased rainfall and improved irrigation controller efficiency.

The FY 2026-27 budget reflects estimated FY 2025-26 actuals plus a 3% utility increase.

BUILDING MAINTENANCE – DIVISION BUDGET
Personnel
The Division’s Full Time Equivalent (FTE) will increase to 1.00 FTE, reflecting the addition of the Facilities Supervisor position through departmental reorganization. This position was transferred from the Community Services Department, where it was previously budgeted.  The proposed personnel budget is $166,588 resulting in a budget increase from no personnel previously assigned to this Division in recent years. However, this cost is offset by a corresponding reduction in the Community Services Department budget.

Services & Supplies
Building Maintenance Division’s services and supplies budget reflects a net increase of $18,070. Key adjustments include:
 An increase of $38,515 in Building Repair and Maintenance (Acct. # 101-53-4206-0000) to support ongoing upkeep of the City’s approximately 105,000 square feet of civic facilities, including City Hall and the Crowell Public Library. During FY 2025-26, approximately 80% of this account was expended within the first six months due to routine maintenance needs and urgent repairs.

To manage the remaining funds, only essential maintenance has been performed, and several less critical repairs were deferred. The proposed increase reflects inflationary pressures on maintenance materials and repair services, as well as an adjustment toward a more realistic funding level to maintain City facilities in a safe, functional, and presentable condition for staff and the public. Despite this increase, funding remains below the level needed to fully address some larger or less urgent repairs.
 A decrease of $15,930 in Other Contract Services (Acct. # 101-53-4150-0000), primarily reflecting reduced in custodial-related services, including janitorial cleaning and pest control, for Stoneman Building following the discontinuation of City programming and staff occupancy at the facility.

FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel - $ 166,588 $ 166,588 $ 0.0%
Services & Supplies 289,190 307,260 18,070 6.2%
Total: 289,190 $ 473,848 $ 184,658 $ 63.9%
PAGE 97 of 175

DEPARTMENT PURPOSE
The mission of the Parks and Public Works Department is to create and sustain our community assets and infrastructure.

DEPARTMENT DESCRIPTION
The Parks and Public Works Department is responsible for the design, construction, maintenance, and operations of the City’s public infrastructure. The Department performs this mission through a combination of physical assets, best management practices and policies, and skilled personnel.

The City’s infrastructure assets include:
 121 lane-miles of public street and alley rights-of-way (curbs, gutters, sidewalks, signs, traffic signals and street lighting)
 60 acres of landscaping including Lacy Park and boulevard-style median parks (Huntington Drive, Sierra Madre Boulevard, and Old Mill Road)
 105,000 square feet of civic facilities including City Hall, the police and fire stations, the public works corporation yard, San Marino Community Center, Stoneman Building, Crowell Public Library, 7 municipal parking lots, and historic buildings such as the Old Mill and Thurnher House
 51 miles of wastewater collection systems including sewer mains, manhole, and 3 lift stations
 6 miles of stormwater drainage systems including lined and unlined washes, culverts, manholes, and drainage inlets
The Department is composed of seven divisions: Administration (including city engineering), Fleet, Sewer (wastewater and stormwater), Streets/Right-of-way, Parks, Grounds, and Building Maintenance.

FISCAL YEAR 2025-26 ACCOMPLISHMENTS
 Transitioned trash/recyclable collection services to Valley Vista Services, and implemented roll-out of new two-cart collection system to comply with SB 1383 legislation.  Completed the construction phase of the Lift Station Improvement Project. This is a major capital improvement project that will help modernize the City’s sewer/wastewater infrastructure and ensure the safety of our residents.
 Completed the replacement of 42,104 square feet of sidewalk throughout the City, including 8,665 square feet on Mission Street.
 Continued transitioning of City-owned fleet to leasing system and acquired 16 vehicles, including seven electric vehicles to comply with State EV requirements.  Maintained Lacy Park, 25 acres of medians, 7,300 street trees, and all City-owned buildings and facilities.

PARKS & PUBLIC WORKS DEPARTMENT
PAGE 99 of 175
 Replaced nineteen (19) curb ramps along Huntington Drive using federal Community Development Block Grant (CDBG) funds to bring into ADA compliance and improve accessibility and walkability.
 Hosted annual Arbor Day celebration at Lacy Park and planted deodar cedar tree donated by the Chinese Club of San Marino.
 Trimmed and pruned approximately 1,800 public trees.
 Assisted Community Services, Police, and Fire Department staff during special community events such as 4th of July, San Marino Motor Classic, Trunk or Treat, and the Lunar New Year Celebration.
 Hosted Lacy Park Centennial and worked with local community groups and partner agencies to provide event programming and commemorate the occasion.  Distributed approximately 80 tons of compost to residents at two free compost giveaway events hosted in conjunction with Valley Vista Services.  Completed the second phase of the Lacy Park Playground Replacement, which replaced the age 2-5 play structure.
 Responded to 373 non-emergency requests (as of February) made by residents via the GoGov app and the City’s website, including streetlight bulb replacements, removing tree branches/debris from the public right-of-way, filling potholes, unclogging storm drains, and repairing sidewalk, among others.

FISCAL YEAR 2026-27 OBJECTIVES
 Complete the construction phase of the Street Rehabilitation Project. This is a major recurring capital improvement project that improves City streets to ensure improved safety for drivers and pedestrians.
 Work with solid waste hauler to continue implementation of SB 1383-compliant solid waste programs, as well as roll-out of new EV split-body collection trucks. These new trucks will allow for collection of all trash, recyclables, and organic waste in a single electric truck, increasing efficiency and reducing noise during pickup.  Integrate citizen reporting/request system into new public works asset management program. This integration will allow for allowing for more transparency and better tracking of citizens requests related to specific assets and infrastructure.

PAGE 100 of 175

OPERATIONAL DASHBOARD
Description FY 2023-24
Total
FY 2023-24
Year to Date
(July – April)
FY 2024-25
Year to Date
(July – April)
% of fleet out of service for
more than 3 business days 4.9% 5.0% 5.0%
Maintenance service
requests opened 583 493 506
% service requests closed
within 5 business days 91% 91% 90%
# capital projects in design 7 7 7
# capital projects in
construction 3 6 8
Standby Call-Outs N/A N/A (new metric) 31
Encroachment Permits
Issued N/A N/A (new metric) 150
50 58 60
43 40 41
88 41 40 45
88%
91% 90%
93%
90% 88%
80%
90% 92% 91%
60%
80%
100%
0 20
40 60
80 100
Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 FY 2024-25 SERVICE REQUESTS
Maintenance Service Requests Opened % Service Requests Closed Within 5 Business Days PAGE 101 of 175
4 3 3
2 3
3 444
3 1
2 2
1 2
3 2
33 2
Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 FY 2024-25 CAPITAL PROJECTS
Capital Projects in Design Capital Projects in Construction 5%
4%
5% 5%
4%
5% 5%
4%
8%
5%
Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 FY 2024-25 % FLEET OUT OF SERVICE MORE THAN 3
DAYS
PAGE 102 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Full-Time
Public Works Director 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Public Works Division Manager 1.00 1.00 1.00 1.00 1.00
Public Works Supervisor 3.00 3.00 3.00 3.00 3.00
Urban Forester 1.00 1.00 1.00 1.00 1.00
Facilities Supervisor - - - - 1.00
Maintenance Worker III 2.00 2.00 2.00 2.00 2.00
Maintenance Worker II 3.00 3.00 3.00 3.00 3.00
Maintenance Worker I 4.00 4.00 4.00 4.00 4.00
Part-Time
Maintenance Assistant - - - - 0.40
Total Full-Time FTE 16.00 16.00 16.00 16.00 17.00
Total Part-Time FTE - - - - 0.40
Department Total FTE 16.00 16.00 16.00 16.00 17.40
Expenditures by Type:

Personnel 2,137,343 2,121,945 2,246,032 2,209,034 2,521,852 Services & Supplies 1,884,556 2,592,951 3,043,238 2,885,802 3,183,820 Total by Type 4,021,899 $ 4,714,895 $ 5,289,270 $ 5,094,836 $ 5,705,672 $ Expenditures by Fund:

General Fund 4,006,376 101 4,676,268 4,838,333 4,496,999 4,857,421 4th of July Fund 2,059 104 6,442 6,647 6,647 7,102
Gas Tax Fund - 202 - 74,910 45,070 141,060
CDBG Fund - 204 - - - -
Prop. A Transit Fund - 207 - - - -
STPL Fund - 213 - - - -
TDA Fund - 214 - - - -
Prop. C Transit Fund - 215 - - - -
SB1383 Grant 3,482 221 16,142 - - -
Windstorm Tree Grant Fund 236
Measure R Fund - 243 - - - -
Prop. 1B - 244 - - - -
Measure W Fund 3,500 246 15,322 368,380 315,150 274,875 Donations Fund 5,659 281 425 - - -
Workers' Compensation Fund 823 595 297 1,000 1,000 1,000 Sewer Fund - 700 - - 229,970 257,625
Total by Fund 4,021,899 $ 4,714,895 $ 5,289,270 $ 5,094,836 $ 5,539,084 $

PARKS AND PUBLIC WORKS - SUMMARY
FY 2025-26
Operating Budget Summary
Authorized Positions (Full-Time Equivalents)
PAGE 103 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed

PARKS AND PUBLIC WORKS - SUMMARY
FY 2025-26
Expenditures by Division:

Administration Division 556,417 918,073 701,664 800,729 755,834 Fleet Division 292,140 385,838 497,196 448,151 557,261
Sewer Division 224,626 270,384 348,720 305,195 369,425
Streets Division 1,083,372 1,069,330 1,580,180 1,439,670 1,571,038 Parks Division 536,619 569,348 636,703 633,627 668,778
Grounds Division 1,103,287 1,223,538 1,235,617 1,165,214 1,309,487 Building Maintenance Division 225,438 278,383 289,190 302,250 473,848 $ 4,714,895 4,021,899 $ 5,289,270 $ 5,094,836 $ 5,705,672 $ Expenditures by Division:

Administration Personnel 357,860 411,107 425,829 425,829 426,569 Services & Supplies 198,557 506,966 275,835 374,900 329,265 Total by Type 556,417 $ 918,073 $ 701,664 $ 800,729 $ 755,834 $ Fleet Personnel 267,889 260,217 265,396 265,396 296,661 Services & Supplies 24,251 125,621 231,800 182,755 260,600 Total by Type 292,140 $ 385,838 $ 497,196 $ 448,151 $ 557,261 $ Sewer Personnel - - - - 24,685
Services & Supplies 224,626 270,384 348,720 305,195 344,740 Total by Type 224,626 $ 270,384 $ 348,720 $ 305,195 $ 369,425 $ Streets Personnel 623,458 594,723 608,980 608,980 626,753 Services & Supplies 459,914 474,608 971,200 830,690 944,285 Total by Type 1,083,372 $ 1,069,330 $ 1,580,180 $ 1,439,670 $ 1,571,038 $ Parks Personnel 393,429 362,161 433,092 433,092 461,158 Services & Supplies 143,190 207,187 203,611 200,535 207,620 Total by Type 536,619 $ 569,348 $ 636,703 $ 633,627 $ 668,778 $ Grounds Personnel 494,707 493,736 512,735 475,737 519,437 Services & Supplies 608,580 729,802 722,882 689,477 790,050 Total by Type 1,103,287 $ 1,223,538 $ 1,235,617 $ 1,165,214 $ 1,309,487 $ Bldg. Maintenance Personnel - - - - 166,588
Services & Supplies 225,438 278,383 289,190 302,250 307,260 Total by Type 225,438 $ 278,383 $ 289,190 $ 302,250 $ 473,848 $ Total by Division 4,021,899 $ 4,714,895 $ 5,289,270 $ 5,094,836 $ 5,705,672 $ Total By Division
PAGE 104 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 357,860 411,107 425,829 425,829 426,569
Services & Supplies 198,557 506,966 275,835 374,900 329,265 Total by Type 556,417 $ 918,073 $ 701,664 $ 800,729 $ 755,834 $ Expenditures by Fund:

General Fund 553,535 101 911,335 694,017 793,082 747,732 4th of July Fund 2,059 104 6,442 6,647 6,647 7,102
Workers' Compensation Fund 823 595 297 1,000 1,000 1,000 Total by Fund 556,417 $ 918,073 $ 701,664 $ 800,729 $ 755,834 $ GL # Personnel
101-40-4001-0000 Full Time Salaries 274,978 315,921 321,736 321,736 316,498 101-40-4002-0000 Part Time Salaries - - -
101-40-4004-0000 Overtime - - -
101-40-4006-0000 Medicare 3,612 4,173 4,665 4,665 4,589 101-40-4008-3080 Retirement-457 Plan 2,600 3,643 3,800 3,800 3,600 101-40-4008-6160 Retirement-PERS 23,190 23,867 26,608 26,608 26,079 101-40-4010-0000 Cafeteria Benefit 50,598 56,766 61,373 61,373 67,701 101-40-4012-0000 Auto Allowance - - -
101-40-4014-0000 Unemployment Insurance - - -
104-40-4004-0000 Public Works Overtime 1,883 4,133 6,552 6,552 7,000 104-40-4006-0000 Medicare 25 56 95 95 102
104-40-4010-0000 Cafeteria Benefits 151 61 - -
104-40-4008-6160 Retirement - PERS - 371 -
104-40-4010-0000 Cafeteria Benefits - 1,821 -
595-40-4015-0001 Workers' Comp Current Employee 823 296.76 1,000 1,000 1,000 595-40-4015-0002 Workers' Comp Past Employees - - - -
Total Personnel 357,860 $ 411,107 $ 425,829 $ 425,829 $ 426,569 $ GL # Services & Supplies
101-40-4104-0000 Contract Engineering Services 122,421 357,097 160,000 155,000 50,000 101-40-4150-0000 Other Contract Services 7,719 9,883 8,450 9,400 9,700 101-40-4150-0500 Other Contract Services-IT 12,192 52,644 39,250 39,115 37,860 101-40-4150-0884 Condition Assessment - - - -
101-40-4150-5171 Other Contract Services- SW - - - 113,320 162,200 101-40-4260-0000 Damage to City Property Repair 13,097 47,681 20,000 15,000 20,000 FY 2025-26
Operating Budget Summary
Operating Budget Detail

PARKS AND PUBLIC WORKS - ADMINISTRATION
PAGE 105 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
FY 2025-26

PARKS AND PUBLIC WORKS - ADMINISTRATION
101-40-4316-0000 Equipment Rental & Maintenance 3,650 3,878 4,570 4,080 4,670 101-40-4376-0000 Materials & Supplies 7,240 4,562 6,900 6,650 6,900 101-40-4396-0000 Memberships & Dues 2,711 3,650 5,075 4,285 5,290 101-40-4398-0000 Mileage - 200 50 200
101-40-4468-0000 Staff Development 5,966 4,538 5,525 4,475 6,305 101-40-4480-0000 Travel & Meetings 4,299 3,352 6,300 4,600 6,500 101-40-4492-0003 Uniforms-PERSable 6,987 7,160 7,090 6,750 7,090 101-40-4492-0004 Uniforms-Safety 10,072 10,306 10,200 9,950 10,200 101-40-4500-9025 Utilities-Telecommunications 2,203 2,214 2,275 2,225 2,350 101-40-4508-0000 Vehicle Repair - - - -
Total Services & Supplies 198,557 $ 506,966 $ 275,835 $ 374,900 $ 329,265 $ Total Operating Expenditures 556,417 $ 918,073 $ 701,664 $ 800,729 $ 755,834 $ PAGE 106 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 267,889 260,217 265,396 265,396 296,661
Services & Supplies 24,251 125,621 231,800 182,755 260,600 Total by Type 292,140 $ 385,838 $ 497,196 $ 448,151 $ 557,261 $ Expenditures by Fund:

General Fund 292,140 101 385,838 497,196 448,151 557,261 Total by Fund 292,140 $ 385,838 $ 497,196 $ 448,151 $ 557,261 $ GL # Personnel
101-42-4001-0000 Full Time Salaries 163,313 179,405 193,318 193,318 204,717 101-42-4004-0000 Overtime 4,574 11,627 2,000 2,000 2,500 101-42-4006-0000 Medicare 2,510 2,729 2,832 2,832 3,004 101-42-4008-3080 Retirement-457 Plan 2,600 2,429 2,400 2,400 2,400 101-42-4008-6160 Retirement-PERS 64,050 20,245 21,680 21,680 22,794 101-42-4010-0000 Cafeteria Benefit 30,242 43,183 42,466 42,466 60,546 101-42-4013-0000 Uniform Allowance 600 600 700 700 700
Total Personnel 267,889 $ 260,217 $ 265,396 $ 265,396 $ 296,661 $ GL # Services & Supplies
101-42-4150-0000 Other Contract Services 9,146 109,882 213,350 163,885 241,150 101-42-4316-0000 Equipment Repair & Maintenance 9,423 6,643 10,200 10,900 11,200 101-42-4376-0000 Materials & Supplies 3,666 5,832 5,000 4,900 5,000 101-42-4452-0000 Small Tools 1,552 1,663 2,500 2,350 2,500 101-42-4508-0000 Vehicle Repair & Maintenance 464 1,600 750 720 750 101-42-4950-0001 Equipment Cost Allocation - - -
Total Services & Supplies 24,251 $ 125,621 $ 231,800 $ 182,755 $ 260,600 $ Total Operating Expenditures 292,140 $ 385,838 $ 497,196 $ 448,151 $ 557,261 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

PARKS AND PUBLIC WORKS - FLEET
PAGE 107 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel - - - - 24,685
Services & Supplies 224,626 270,384 348,720 305,195 344,740 Total by Type 224,626 $ 270,384 $ 348,720 $ 305,195 $ 369,425 $ Expenditures by Fund:

General Fund 221,126 101 255,062 310,220 75,225 74,000
Measure W Fund 3,500 246 15,322 38,500 - 37,800
Sewer Fund - 700 - - 229,970 257,625
Total by Fund 224,626 $ 270,384 $ 348,720 $ 305,195 $ 369,425 $ GL # Personnel
700-44-4001-000 Full Time Salaries 16,809
700-44-4006-000 Medicare 244
700-44-4008-6160 Retirement-PERS 1,741
700-44-4010-6160 Cafeteria Benefit 5,891
Total Personnel - $ - $ - $ - $ 24,685 $
GL # Services & Supplies
101-44-4104-0000 Contracted Engineering NPDES 9,959 32,883 40,000 36,500 20,000 101-44-4150-0000 Other Contract Services 179,131 186,282 231,210 8,500 101-44-4150-5170 Other Contract Services-NPDES 23,081 23,824 24,600 24,315 25,500 101-44-4150-9020 Contracted Street Sweeping - - - - -
101-44-4460-5170 Special Expenses-NPDES 8,955 12,073 14,410 14,410 20,000 246-00-4150-0000 Other Contract Services 3,500 - 8,500 - 27,800 246-44-4460-5170 Special Expenses-NPDES 15,322 30,000 - 10,000 700-44-4150-0000 Other Contract Services - - - 229,970 232,940 Total Services & Supplies 224,626 $ 270,384 $ 348,720 $ 305,195 $ 344,740 $ Total Operating Expenditures 224,626 $ 270,384 $ 348,720 $ 305,195 $ 369,425 $ FY 2025-26
Operating Budget Summary

PARKS AND PUBLIC WORKS - SEWER
Operating Budget Detail
PAGE 108 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 623,458 594,723 608,980 608,980 626,753
Services & Supplies 459,914 474,608 971,200 830,690 944,285 Total by Type 1,083,372 $ 1,069,330 $ 1,580,180 $ 1,439,670 $ 1,571,038 $ Expenditures by Fund:

General Fund 101 1,069,330 1,083,372 1,175,390 1,079,450 1,192,903 Gas Tax Fund 202 - - 74,910 45,070 141,060
Prop. C Transit Fund - 215 - - - -
Measure W Fund - 246 - 329,880 315,150 237,075
Total by Fund 1,083,372 $ 1,069,330 $ 1,580,180 $ 1,439,670 $ 1,571,038 $ GL # Personnel
101-48-4001-0000 Full Time Salaries 378,968 415,191 450,455 450,455 450,981 101-48-4004-0000 Overtime 27,333 35,921 - - -
101-48-4006-0000 Medicare 5,802 6,319 6,532 6,532 6,539 101-48-4008-3080 Retirement-457 Plan 3,900 3,598 7,400 7,400 7,200 101-48-4008-6160 Retirement-PERS 127,372 48,955 54,698 54,698 50,383 101-48-4010-0000 Cafeteria Benefit 78,433 83,089 88,145 88,145 109,900 101-48-4013-0000 Uniform Allowance 1,650 1,650 1,750 1,750 1,750 Total Personnel 623,458 $ 594,723 $ 608,980 $ 608,980 $ 626,753 $ GL # Services & Supplies
101-48-4150-0000 Other Contract Services 88,633 65,836 185,900 93,420 151,900 101-48-4150-9020 Contracted Street Sweeping 145,818 181,599 162,750 162,000 170,890 101-48-4316-0000 Equipment Repair & Maintenance 2,152 2,792 2,200 4,000 2,500 101-48-4376-0000 Materials & Supplies 75,982 54,182 61,700 61,000 82,900 101-48-4376-9242 Public Safety Commission - - -
101-48-4452-0000 Small Tools 891 1,168 - - -
101-48-4500-1980 Utilities-Electricity 139,111 114,484 136,200 133,000 140,300 101-48-4500-9025 Utilities-Telecommunications - - -
101-48-4508-0000 Vehicle Repair & Maintenance 31,954 29,919 17,660 17,050 17,660 101-48-4950-0001 Equipment Cost Allocation - - -
202-48-4150-9020 Contracted Street Sweeping - - 74,910 45,070 141,060 215-48-4150-0000 Other Contract Services - - -
246-48-4150-9020 Contracted Street Sweeping - - 329,880 315,150 237,075 Total Services & Supplies 459,914 $ 474,608 $ 971,200 $ 830,690 $ 944,285 $ Total Operating Expenditures 1,083,372 $ 1,069,330 $ 1,580,180 $ 1,439,670 $ 1,571,038 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

PARKS AND PUBLIC WORKS - STREETS
PAGE 109 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 393,429 362,161 433,092 433,092 461,158
Services & Supplies 143,190 207,187 203,611 200,535 207,620 Total by Type 536,619 $ 569,348 $ 636,703 $ 633,627 $ 668,778 $ Expenditures by Fund:

General Fund 527,478 101 552,782 636,703 633,627 668,778 SB1383 Grant 3,482 221 16,142 - - -
Donations Fund 5,659 281 425 - - -
Total by Fund 536,619 $ 569,348 $ 636,703 $ 633,627 $ 668,778 $ GL # Personnel
101-50-4001-0000 Full Time Salaries 227,877 234,959 275,320 275,320 289,305 101-50-4002-0000 Part Time Wages - 1,733 19,547 19,547 21,069 101-50-4004-0000 Overtime 4,306 8,885 500 500 500
101-50-4006-0000 Medicare 3,155 3,327 4,283 4,283 4,508 101-50-4008-3080 Retirement-457 Plan 900 784 3,600 3,600 3,600 101-50-4008-6050 Retirement-PARS - 65 733 733 790
101-50-4008-6160 Retirement-PERS 77,612 23,729 28,617 28,617 30,447 101-50-4010-0000 Cafeteria Benefit 78,604 87,704 99,092 99,092 109,539 101-50-4011-0000 Technology Allowance - - -
101-50-4013-0000 Uniform Allowance 975 975 1,400 1,400 1,400 101-50-4014-0000 Unemployment Payments - - - - -
101-50-4015-0000 Workers' Comp Current Employee - - -
Total Personnel 393,429 $ 362,161 $ 433,092 $ 433,092 $ 461,158 $ GL # Services & Supplies
101-50-4150-0000 Other Contract Services 9,025 3,396 11,000 10,400 11,000 101-50-4206-0000 Building Repair & Maintenance - - - - - 101-50-4316-0000 Equipment Repair & Maintenance - - 500 500 500 101-50-4376-0000 Materials & Supplies 25,931 25,796 22,600 20,960 23,700 101-50-4404-0000 Plants 3,803 5,050 5,000 4,000 5,000
101-50-4452-0000 Small Tools 25 231 - - -
101-50-4500-4950 Utilities-Natural Gas 524 441 575 400 575 101-50-4500-9025 Utilities-Telecommunications 2,174 2,236 2,275 2,275 2,345 101-50-4500-9460 Utilities-Water 72,365 141,709 153,661 150,000 154,500 101-50-4508-0000 Vehicle Repair & Maintenance 20,202 11,762 8,000 12,000 10,000 101-50-4950-0001 Equipment Cost Allocation - - - - -
221-50-4376-000 Supplies 3,482 16,142 - - -
281-50-4206-9400 Bldg. Rep & Maint-War Memorial - 425 - - - 281-50-4399-0000 Non-Capitalized Equipment 5,659 - - -
Total Services & Supplies 143,190 $ 207,187 $ 203,611 $ 200,535 $ 207,620 $ Total Operating Expenditures 536,619 $ 569,348 $ 636,703 $ 633,627 $ 668,778 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

PARKS AND PUBLIC WORKS - PARKS
PAGE 110 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 494,707 493,736 512,735 475,737 519,437
Services & Supplies 608,580 729,802 722,882 689,477 790,050 Total by Type 1,103,287 $ 1,223,538 $ 1,235,617 $ 1,165,214 $ 1,309,487 $ Expenditures by Fund:

General Fund 1,103,287 101 1,223,538 1,235,617 1,165,214 1,309,487 Total by Fund 1,103,287 $ 1,223,538 $ 1,235,617 $ 1,165,214 $ 1,309,487 $ GL # Personnel
101-52-4001-0000 Full Time Salaries 305,910 346,250 372,867 335,867 378,223 101-52-4002-0000 Part-Time Wages -
101-52-4004-0000 Overtime 14,922 19,137 4,000 4,000 4,500 101-52-4006-0000 Medicare 4,468 5,031 5,465 5,467 5,549 101-52-4008-3080 Retirement-457 Plan 2,600 2,429 4,800 4,800 4,800 101-52-4008-6160 Retirement-PERS 76,572 32,645 36,226 36,226 36,786 101-52-4010-0000 Cafeteria Benefit 89,260 87,270 87,977 87,977 88,179 101-52-4013-0000 Uniform Allowance 975 975 1,400 1,400 1,400 Total Personnel 494,707 $ 493,736 $ 512,735 $ 475,737 $ 519,437 $ GL # Services & Supplies
101-52-4150-0000 Other Contract Services 375,879 368,808 349,340 341,967 431,250 101-52-4316-0000 Equipment Repair & Maintenance 1,000 1,000 650 1,000 101-52-4376-0000 Materials & Supplies 10,862 8,963 11,100 10,950 11,600 101-52-4404-0000 Plants 4,309 3,216 4,000 3,760 4,000
101-52-4452-0000 Small Tools 750 - - -
101-52-4500-9025 Utilities-Telecommunications - - -
101-52-4500-9460 Utilities-Water 183,456 325,716 345,442 320,600 330,200 101-52-4508-0000 Vehicle Repair & Maintenance 32,324 23,098 12,000 11,550 12,000 101-52-4950-0001 Equipment Cost Allocation - - -
Total Services & Supplies 608,580 $ 729,802 $ 722,882 $ 689,477 $ 790,050 $ Total Operating Expenditures 1,103,287 $ 1,223,538 $ 1,235,617 $ 1,165,214 $ 1,309,487 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

PARKS AND PUBLIC WORKS - GROUNDS
PAGE 111 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel - - - - 166,588
Services & Supplies 225,438 278,383 289,190 302,250 307,260 Total by Type 225,438 $ 278,383 $ 289,190 $ 302,250 $ 473,848 $ Expenditures by Fund:

General Fund 225,438 101 278,383 289,190 302,250 473,848 Total by Fund 225,438 $ 278,383 $ 289,190 $ 302,250 $ 473,848 $ GL # Personnel
101-53-4001-0000 Full Time Salaries - - - - 109,791
101-53-4002-0000 Part Time Wages - - - -
101-53-4004-0000 Overtime - - - - -
101-53-4006-0000 Medicare - - - - 1,592
101-53-4008-3080 Retirement - 457 Plan - - - - 1,200
101-53-4008-6160 Retirement - PERS - - - - 14,664
101-53-4010-0000 Cafeteria Benefit - - - - 38,991
101-53-4013-0000 Uniform Allowance - - - - 350
Total Personnel - $ - $ - $ - $ 166,588 $
GL # Services & Supplies
101-53-4150-0000 Other Contract Services 127,903 145,958 149,115 148,720 133,185 101-53-4206-0000 Building Repair & Maintenance 67,654 98,855 101,100 114,555 139,615 101-53-4376-0000 Materials & Supplies 29,881 33,570 38,475 38,475 33,960 101-53-4508-0000 Vehicle Repair & Maintenance - - 500 500 500 Total Services & Supplies 225,438 $ 278,383 $ 289,190 $ 302,250 $ 307,260 $ Total Operating Expenditures 225,438 $ 278,383 $ 289,190 $ 302,250 $ 473,848 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

PARKS AND PUBLIC WORKS - BUILDING MAINTENANCE
PAGE 112 of 175
1 TO: Philippe Eskandar, City Manager
FROM: Eddie Covarrubias, Community Services Director
Kristin Shigenaga, Management Analyst
DATE: April 24, 2026
SUBJECT: BUDGET SUBMISSION FOR FY 2026-27

COMMUNITY SERVICES DEPARTMENT

YEAR-END SUMMARY (FY 2025-26 BUDGET VS ESTIMATED)
The Community Services Department (CSD) is anticipated to end the fiscal year with a savings of $258,258 or -6.3% below the current budget. The primary reasons are listed below:
 Personnel should see a savings of $186,522 primarily due to savings from:
o Library Manager vacancy of about 3.5 months.
o Recreation Manager vacancy of about 2 months.
o Recreation Supervisor vacancy of about 5 months.
o Various part-time vacancies at the Library.
 Services & Supplies should see a savings of $71,736.

Division Savings
Community Services Administration $7,737
Recreation $42,181
FY 2025-26 FY 2025-26 Bud. Vs Est. Est.

Description Budget Estimated Diff $$ Diff %%
Personnel 2,962,568 $ 2,776,046 $ (186,522) $ -6.3%
Services & Supplies 1,135,793 1,064,056 (71,736) -6.3%
Total: 4,098,361 $ 3,840,102 $ (258,258) $ -6.3%
PAGE 113 of 175
2 Library $21,818
Total $71,736
o Community Services Administration savings of $7,737:
 $4,519 in savings due to the cost of the quarterly Community Services Guide coming in underbudget after completing the RFP earlier this year.  $1,815 in savings as less professional development opportunities were attended due to changes in staffing.
o Recreation savings of $42,181:
 $13,541 in savings from various special event lines. The majority of the savings is from Home for the Holidays lighting coming in under budget and savings from Family Night events.
 $12,421 in overage due to an increased number of rentals needing insurance. Note:
rental insurance is paid by the renter to the City; the City then pays Alliant Insurance, so this is offset by corresponding revenue.
 $10,527 in savings from the Lacy Park Centennial event.  $8,725 in savings due to less participation in summer contract classes.  $7,151 in savings due to less participation on Senior Trips.  $6,987 in savings due to less supplies purchased for Lil’ Playmates, Phonics and summer camps as there was one less week of camp starting in summer 2025.  $3,000 in savings due to less participation in Senior Happy Hour events.  $2,938 in savings on utilities for CSD facilities.
 $2,200 in savings due to less spending on office supplies. o Library savings of $21,818:
 $28,500 in savings on electricity. The Library saw a significant increase in electricity bills last year and adjusted the budget accordingly for FY 2025-26. However, staff are not seeing that same increase in billing this fiscal year.  $5,000 in overage due to a larger than expected donation from the MacFarland Family Foundation which supported the Youth Services acquisition budget.

FY 2026-27 PROPOSED BUDGET – COMMUNITY SERVICES DEPARTMENT The Community Services Department’s proposed budget for next fiscal year is $3,628,597, which represents a $469,764 or 11.5% decrease from current budget.

Personnel
FY 2025-26 FY 2026-27 Budget Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 2,962,568 $ 2,551,561 $ (411,007) $ -13.9%
Services & Supplies 1,135,793 1,077,036 (58,757) -5.2%
Total: 4,098,361 $ 3,628,597 $ (469,764) $ -11.5%
PAGE 114 of 175
3 Personnel proposed budget is $2,551,561, which represents a $411,007 or 13.9% decrease from adopted budget.

The Department’s full-time equivalent (FTE) is proposed to decrease to 27.2 from 32.7, which is a decrease of 5.5.
o The Community Services Administration Division’s full time equivalent (FTE) is 3.93, which represents a decrease of 2.00 from the current year’s FTE. This decrease is due to the full-time Facilities Supervisor being moved to the Public Works Department and the full-time Recreation Supervisor being moved to Recreation Administration as a part-time Recreation Coordinator. o The Recreation Division’s full time equivalent (FTE) is proposed to decrease by 2.4 to 8.12 through various part-time positions mainly from the elimination of the Lil’ Learners year-round program. o The Library Division’s full time equivalent (FTE) is proposed to decrease by 1.10 to 15.15 through various part-time positions due to an 8 hour per week reduction in library operating hours Services & Supplies
The Community Services Department’s Services and Supplies budget is proposed to decrease by $58,757 or 5.2% from the current budget.

Division Change
Community Services Administration -$784
Recreation -$53,502
Library -$4,471
Total -$58,757
The main reasons for this decrease are:
 Utilities for the Stoneman Building are no longer necessary ($33.0K)  Summer camps are one-week shorter ($14.9K)
 Lower participation in some paid senior programming ($10.4K) Departmental Budget Detail
The Department’s budget detail is split between three divisions: Community Services Administration, Recreation, and Library on the following pages of this budget memorandum. o Community Services Administration – Page 4
o Recreation – Page 5
o Library – Page 11
PAGE 115 of 175
4 COMMUNITY SERVICES ADMINISTRATION
The Community Services Administration’s proposed budget for next fiscal year is $739,782, which represents a $129,713 or 14.9% decrease from adopted budget.

Personnel
Personnel proposed budget is $643,221 which represents a $128,928 or 16.7% decrease from adopted budget.

The Community Services Administration Division’s full time equivalent (FTE) is 3.93, which represents a decrease of 2.00 from the current year’s FTE. This decrease is due to the full-time Facilities Supervisor being moved to the Public Works Department and the full-time Recreation Supervisor being moved to Recreation Administration as a part-time Recreation Coordinator.

Services & Supplies
Services & Supplies proposed budget is $96,561 which represents a decrease of $785 or 0.8%. o An increase of $3,100 to cost center #101-59-4480-0000 (Travel & Meetings) due to increased professional development on the Library side and to account for travel accommodations that are required for a Recreation annual conference.
o A decrease of $4,404 to various cost centers for the quarterly Community Services Guide. Staff completed a RFP earlier this fiscal year, so the budget has been adjusted to reflect the costs as laid out in the contract.

FY 2025-26 FY 2026-27 YOY Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 772,149 $ 643,221 $ (128,928) $ -16.7%
Services & Supplies 97,345 96,561 (785) -0.8%
Total: 869,494 $ 739,782 $ (129,713) $ -14.9%
PAGE 116 of 175
5 RECREATION (BUDGET SUMMARY)
The Recreation Division’s proposed budget for next fiscal year is $1,210,689, which represents a $303,488 or 20.0% decrease from adopted budget.

Personnel
Personnel proposed budget is $629,298 which represents a $249,986 or 28.4% decrease from adopted budget.

The Recreation Division’s full time equivalent (FTE) is proposed to decrease to 7.12 from 10.52, which is a decrease of 2.40 through various part-time positions. The main reason for this decrease is the elimination of the Lil’ Learners year-round program.

Services & Supplies
Services & Supplies proposed budget is $581,391 which represents a decrease of $53,502 or 8.4% from current budget. The primary reasons for the decrease are due to the following:
o The Administration’s Services and Supplies budget is proposed to decrease by $2,618 due to a decreased office supply budget and fewer newspaper advertisements. o The Youth’s Services and Supplies budget is proposed to decrease by $17,840 due to the elimination of the Lil’ Learners program and one fewer week of summer camp due to the school year starting earlier in August.
o The Adult’s Services and Supplies budget is proposed to decrease by $10,366 due to the elimination of the Senior Happy Hour events and decreased participation on Senior Trips. o The Facilities & Rentals’ Services and Supplies budget is proposed to decrease by $19,960 primarily because the utilities for the Stoneman Building are no longer necessary. This is offset by an increase for rental insurance. Note: rental insurance is paid by the renter to the City; the City then pays Alliant Insurance, so this is offset by corresponding revenue.

FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 879,284 $ 629,298 $ (249,986) $ -28.4%
Services & Supplies 634,893 581,391 (53,502) -8.4%
Total: 1,514,177 $ 1,210,689 $ (303,488) $ -20.0%
PAGE 117 of 175
6 RECREATION (BUDGET DETAIL)
Recreation Administration
The Recreation Administration’s proposed budget for next fiscal year is $410,145, which represents a $108,109 or 20.9% decrease from adopted budget.

Personnel
The program area’s full time equivalent (FTE) is 3.63, which represents an increase of .63 from the current year’s FTE. This is due to the addition of 1 part-time Recreation Coordinator in place of a full-time Recreation Supervisor position from Community Services Administration.

Personnel proposed budget is $374,688 which represents a $105,287 or 21.9% decrease from adopted budget.

Services & Supplies
The Recreation Administration’s Services and Supplies budget is proposed to decrease by $2,822. o A decrease of $1,500 to cost center #101-60-4376-0000 (Materials & Supplies) to adjust the budget based on the downward trend in spending on office supplies in the last few years and the elimination of supplies for the Stoneman Building.
o A decrease of $1,115 to cost center #101-60-4420-0000 (Printing) as fewer newspaper advertisements are needed with the elimination of the Lil’ Learners program.

Recreation Youth
FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 479,975 $ 374,688 $ (105,287) $ -21.9%
Services & Supplies 38,279 35,457 (2,822) -7.4%
Total: 518,254 $ 410,145 $ (108,109) $ -20.9%
FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 280,602 $ 126,646 $ (153,956) $ -54.9%
Services & Supplies 84,311 66,471 (17,840) -21.2%
Total: 364,913 $ 193,117 $ (171,796) $ -47.1%
PAGE 118 of 175
7 The Recreation Youth’s proposed budget for next fiscal year is $193,117, which represents a $171,796 or 47.1% decrease from adopted budget.

Personnel
The program area’s full time equivalent (FTE) is proposed to decrease to 2.28 from 5.16, which is a decrease of 2.88. This decrease is due to the elimination of the Lil’ Learners year-round program.

Personnel proposed budget is $126,646 which represents a $153,956 or 54.9% decrease from adopted budget.

Services & Supplies
The Youth’s Services and Supplies budget is proposed to decrease by $17,840. o A decrease of $3,856 to cost center #101-62-4376-0000 (Materials & Supplies) due to the elimination of the Lil’ Learners program, less supplies for camps, and a reduced budget for remaining early childhood programming, offset by the expansion of a teen volunteer program. o A decrease of $4,934 to cost center #101-62-4486-0000 (Trips & Events) as summer camps are now nine weeks (instead of ten) due to SMUSD’s school year starting earlier in August. o A decrease of $9,350 to cost center #207-62-4208-0000 (Bus Transportation) as summer camps are now nine weeks (instead of ten) due to SMUSD’s school year starting earlier in August.

Recreation Adult
The Recreation Adult’s proposed budget for next fiscal year is $68,779, which represents a $2,083 or

2.9% decrease from adopted budget.

Personnel
The program area’s full time equivalent (FTE) is proposed to increase to .50 from .41, which is an increase of .09. Additional part-time hours are being added to support existing adult and senior programming (ex.

Mahjong, Senior Trips, Senior Connections).

Personnel proposed budget is $37,333 which represents a $8,283 or 28.5% increase from adopted budget.

FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 29,050 $ 37,333 $ 8,283 $ 28.5%
Services & Supplies 41,812 31,446 (10,366) -24.8%
Total: 70,862 $ 68,779 $ (2,083) $ -2.9%
PAGE 119 of 175
8 Services & Supplies
The Adult’s Services and Supplies budget is proposed to decrease by $10,366. o A decrease of $3,743 to cost center #101-64-4376-0000 (Materials & Supplies) as the initial investments to introduce ping pong and mahjong were completed this fiscal year. Additionally, the quarterly Senior Happy Hour events have been eliminated due to low participation rates. Instead, the popular Senior Connections and ping pong programs will be expanded. o A decrease of $3,916 to cost center #101-64-4486-0000 (Trips & Events) due to lower participation rates on the quarterly Senior Trips.
o A net decrease of $4,400 between cost center #101-64-4102-0000 (Contracted Teacher Services) and cost center #204-64-4150-0000 (Other Contract Services) due to the City’s decision to no longer utilize CDBG funds for community programs. A portion of the programs that were funded by CDBG have been budgeted for in the General Fund, while the Senior Happy Hour event expenses have been eliminated, thus explaining the net decrease. o An increase of $1,693 to cost center #207-64-4208-0000 (Bus Transportation) to add one additional Senior Trip.

Community Events & Enrichment
The Recreation Community Events & Enrichment’s proposed budget for next fiscal year is $265,321, which represents a $574 or 0.2% increase from adopted budget.

Personnel
The program area’s full time equivalent (FTE) is proposed to decrease to 0.44 from 0.48, which is a decrease of .04 due to minor adjustments to staffing plans.

Personnel proposed budget is $28,057 which represents a $3,732 or 15.3% increase from adopted budget.

Services & Supplies
The Community Events and Enrichment’s Services and Supplies budget is proposed to decrease by $3,158. o An increase of $6,357 to cost center #101-66-4150-0000 (Other Contract Services):
 Summer Sunset Concert bands are more expensive
 Adding movie licenses for two Movie Nights
FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 24,325 $ 28,057 $ 3,732 $ 15.3%
Services & Supplies 240,422 237,264 (3,158) -1.3%
Total: 264,747 $ 265,321 $ 574 $ 0.2%
PAGE 120 of 175
9  Adding game booth rentals to the Trunk or Treat event  Increasing the budget for the Home for the Holidays lighting vendor o A decrease of $2,619 to cost center #101-66-4308-0000 (Equipment Rental) as the quotes for equipment rentals (light towers, portable toilets, hand washing sinks) came in lower. o An increase of $7,738 to cost center #104-66-4150-0000 (Other Contract Services – 4th of July) mainly due to increased costs of pyrotechnic services per the contract. o A decrease of $13,328 to cost center #281-66-4376-0100 (Materials & Supplies [Lacy Park Centennial]) as this was a one-time event.

Contract Classes
The Recreation Contract Classes’ proposed budget for next fiscal year is $117,369, which represents a $644 or 0.6% increase from adopted budget.

Personnel
The program area’s full time equivalent (FTE) is 0.00, which represents no change from the adopted year’s FTE.

Personnel budget is $0, which represents no change from the adopted budget.

Services & Supplies
The Contract Classes’ Services and Supplies budget is proposed to increase by $644 to minorly adjust for registration trends.

FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel - $ - $ - $ 0.0%
Services & Supplies 116,725 117,369 644 0.6%
Total: 116,725 $ 117,369 $ 644 $ 0.6%
PAGE 121 of 175
10 Recreation Facilities & Rentals
The Recreation Facilities & Rentals’ proposed budget for next fiscal year is $155,958, which represents a $22,718 or 12.7% decrease from adopted budget.

Personnel
The program area’s full time equivalent (FTE) is proposed to decrease to 1.27 from 1.29, which is a decrease of .02.

Personnel proposed budget is $62,574 which represents a $2,758 or 4.2% decrease from adopted budget.

Services & Supplies
The Facilities & Rentals’ Services and Supplies budget is proposed to decrease by $19,960.  An increase of $13,050 to cost center #101-70-4150-0000 (Other Contract Services) for rental insurance. Note: rental insurance is paid by the renter to the City; the City then pays Alliant Insurance, so this is offset by corresponding revenue.
 A decrease of $33,010 to various cost centers for utilities as a result of the Stoneman Building utilities expenses no longer being necessary.

FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 65,332 $ 62,574 $ (2,758) $ -4.2%
Services & Supplies 113,344 93,384 (19,960) -17.6%
Total: 178,676 $ 155,958 $ (22,718) $ -12.7%
PAGE 122 of 175
11 LIBRARY (BUDGET SUMMARY)
The Library Division’s proposed budget for next fiscal year is $1,678,126, which represents a $36,563 or

2.1% decrease from adopted budget.

Personnel
Personnel proposed budget is $1,279,043 which represents a $32,092 or 2.4% decrease from adopted budget.

The Library Division’s full time equivalent (FTE) is proposed to decrease to 15.15 from 16.25, which is a decrease of 1.10 through various part-time positions. The reason for this decrease is the reduction of the Library’s operating hours by 8 hours a week.

Services & Supplies
Services & Supplies proposed budget is $399,083 which represents a decrease of $4,471 or 1.1% from current budget. The primary reasons for the decrease are due to the following:
o The Library Administration’s Services and Supplies budget is proposed to decrease by $16,555 mainly to adjust the budget for electricity.
o The Adult Services’ Services and Supplies budget is proposed to increase by $16,174, most of which is attributed to changes in the Donations Fund and the renewal of a two-year e-resource subscription.
o The Children’s Services’ Services and Supplies budget is proposed to decrease by $4,364, which is attributed to changes in the Donations Fund.

FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 1,311,135 $ 1,279,043 $ (32,092) $ -2.4%
Services & Supplies 403,554 399,083 (4,471) -1.1%
Total: 1,714,689 $ 1,678,126 $ (36,563) $ -2.1%
PAGE 123 of 175
12 LIBRARY (BUDGET DETAIL)
Library Administration
The Library Administration’s proposed budget for next fiscal year is $443,274, which represents a $111,994 or 20.2% decrease from adopted budget.

Personnel
The program area’s full time equivalent (FTE) is 1.00, which represents a 1.00 decrease from the adopted year’s FTE. This decrease is from moving 1.00 FTE (Circulation Supervisor) from the Library Administration area to the Library Circulation area better align with the role and function of the position.

Personnel proposed budget is $219,905 which represents a $95,439 or 30.3% decrease from adopted budget.

Services & Supplies
The Library Administration’s Services and Supplies budget is proposed to decrease by $16,555. The primary reasons for the decrease are due to the following:
o An increase of $3,172 to cost center #101-90-4316-0000 (Equipment Lease & Maintenance) to reflect the fees in the new contract (Spring 2025) for copier leases. o A decrease of $24,750 to cost center #101-90-4500-1980 (Utilities – Electricity). The inflation that staff saw last year has leveled off this year, so staff are adjusting the budget accordingly. o An increase of $3,000 to cost center #281-90-4150-2575 (Other Contract Services – Friends) and an increase of $3,000 to cost center #281-90-4376-2575 (Materials & Supplies – Friends). A portion of the annual donation from the Friends of the Library is being shifted to this program area to support library-wide special events (ex. Open House, Summer Reading Club Kick-Off, National Library Week).

FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 315,344 $ 219,905 $ (95,439) $ -30.3%
Services & Supplies 223,369 239,924 (16,555) -6.9%
Total: 555,268 $ 443,274 $ (111,994) $ -20.2%
PAGE 124 of 175
13 Library Adult Services
The Library Adult Services’ proposed budget for next fiscal year is $335,341, which represents a $7,668 or 2.3% increase from adopted budget.

Personnel
The program area’s full time equivalent (FTE) is 2.65, which is a decrease of .23 through various part-time positions. The reason for this decrease is the reduction of the Library’s operating hours by 8 hours a week.

Personnel proposed budget is $222,883 which represents a $8,506 or 3.7% decrease from current budget.

Services & Supplies
The Adult Services’ Services and Supplies budget is proposed to increase by $16,174. The primary reasons for the increase are due to the following:
o An increase of $8,100 to cost center #101-91-4370-1985 (Library Materials – Electronic Resources) to renew a for a two-year e-resource subscription (investment database) for the Library.
o An increase of $3,000 to cost center #281-91-4150-0000 (Other Contract Services) and an increase of $5,000 to cost center #281-91-4370-0000 (Adult Materials – Other) due to a new donation from the San Marino Public Library Foundation.

Library Children’s Services
The Library Youth Services’ proposed budget for next fiscal year is $345,736, which represents a $2,239 or 0.6% decrease from adopted budget.

FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 231,389 $ 222,883 $ (8,506) $ -3.7%
Services & Supplies 112,458 96,284 16,174 16.8%
Total: 327,673 $ 335,341 $ 7,668 $ 2.3%
FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 289,769 $ 291,894 $ 2,125 $ 0.7%
Services & Supplies 53,842 58,206 (4,364) -7.5%
Total: 347,975 $ 345,736 $ (2,239) $ -0.6%
PAGE 125 of 175
14 Personnel
The program area’s full time equivalent (FTE) is 3.07, which is a decrease of .20 through various part-time positions. The reason for this decrease is the reduction of the Library’s operating hours by 8 hours a week.

Personnel proposed budget is $291,894 which represents a $2,125 or 0.7% increase from adopted budget.

Services & Supplies
The Children’s Services’ Services and Supplies budget is proposed to decrease by $4,364. The primary reason is $5K of the donation money from the Friends of the Crowell Public Library is being shifted to the Library Administration area to support library-wide special events (Open House, National Library Week, and Summer Reading Club Kick Off).

Library Processing Services
The Library Processing Services’ proposed budget for next fiscal year is $26,889, which represents a $1,162 or 4.1% decrease from adopted budget.

Personnel
The program area’s full time equivalent (FTE) is .33, which is a decrease of .05 through a part-time position. The reason for this decrease is the reduction of the Library’s operating hours by 8 hours a week.

Personnel proposed budget is $17,475 which represents a $1,436 or 7.6% decrease from adopted budget.

Services & Supplies
The Processing’s Services and Supplies budget requests adjustments only for inflation (+$274).

FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Proposed 512,180 Diff $$ Diff %%
Personnel 18,911 $ 17,475 $ (1,436) $ -7.6%
Services & Supplies 9,414 9,140 274 3.0%
Total: 28,051 $ 26,889 $ (1,162) $ -4.1%
PAGE 126 of 175
15 Library Circulation
The Library Circulation’s proposed budget for next fiscal year is $526,885, which represents a $71,163 or 15.6% increase from adopted budget.

Personnel
The program area’s full time equivalent (FTE) is 8.11, which represents a .64 increase from the current year’s FTE. This increase is from moving 1.00 FTE (Circulation Supervisor) from the Library Administration area to better align with the role and function of the position. This is offset by a reduction in part-time hours due to the reduction of Library’s operating hours by 8 hours a week.

Services & Supplies
The Circulation’s Services and Supplies budget requests no adjustments as this Department is personnelbased.

Attachments
A. Department Narrative (Purpose, Description, FY 2025-26 Accomplishments, FY 2026-27 Objectives, Operational Dashboard)
B. Department Organizational Chart
C. Department Tie-Out Sheets
FY 2025-26 FY 2026-27
YOY
Budget
YOY
Budget
Description Budget Proposed Diff $$ Diff %%
Personnel 455,722 $ 526,885 $ 71,163 $ 15.6%
Services & Supplies - - - 0.0%
Total: 455,722 $ 526,885 $ 71,163 $ 15.6%
PAGE 127 of 175

DEPARTMENT PURPOSE
The mission of the Community Services Department (CSD) is to enrich the community through quality-of-life programming, services, and events; promote active lifestyles; connect people to people, and people to nature; and support literacy and lifelong learning at the Crowell Public Library.

DEPARTMENT DESCRIPTION
The Community Services Department is committed to exemplary customer service and community-driven quality-of-life programming. Through its Recreation and Library Divisions, the Department’s programming and services inspire community connectedness, active living, and safe recreational and knowledge-discovery opportunities. The Department leads the City in community collaborations by leveraging the talents and resources of over 20 community partners and stakeholder partners.

The Recreation Division provides a range of early childhood and youth activities to further safe, healthy, and creative outlets; offers an array of social, recreational, and fitness-oriented activities for adults of all interests and ages; and organizes year-round events that further community connections. The Division partners with individuals and organizations to offer exciting recreational services via staff and contractor led programming. The Division also operates the City’s recreational facilities, such as the San Marino Community Center, Lacy Park Gatehouse, and historic Thurnher House also at Lacy Park. In addition, the Division coordinates both indoor and outdoor facility rental use by individuals, the community, and private / non-profit groups.

The Crowell Public Library (Library Division) fulfills its commitment to supporting literacy, lifelong learning, and knowledge acquisition by providing print and digital materials that meet the community’s educational, professional, and recreational information needs. The Library also offers programs for all ages to apply research-based literacy practices, provides opportunities for cultural enrichment, and creates a sense of community through shared experiences. The Division liaisons with the San Marino Public Library Foundation and the Friends of the Crowell Public Library, in which the role of both non-profit organizations is to support the mission and service delivery of the Library.

COMMUNITY SERVICES DEPARTMENT
PAGE 128 of 175
FISCAL YEAR 2025-26 ACCOMPLISHMENTS
 Successfully procured and/or refurbished items related to Phase II of the approved Library Replacement Furniture CIP project.
 Completed Year 2 of the Library’s collection refresh by evaluating and replacing approximately one-third of underutilized titles with materials that are relevant and in demand, ensuring the collection reflects community interests and needs.  Successfully worked in collaboration with the City Manager’s Office and Parks & Public Works Department to fully execute the celebration of Lacy Park’s 100th Anniversary as a Priority Initiative.
 Enhanced public and participant safety at the 4th of July Parade through collaboration with the 4th of July Committee, including the installation of safety barriers along the parade route.
 Implemented updated fees in alignment with the City’s fee study recommendations.  Expanded senior program offerings by introducing new recreational and social activities, including Mahjong, Ping Pong, and Lawn Bowling, to encourage engagement and active lifestyles among older adults.
 Increased utilization of the San Marino Community Center through expanded programming and facility rentals.

FISCAL YEAR 2026-27 OBJECTIVES
 In partnership with the San Marino Unified School District, develop and administer a Memorandum of Understanding to implement state-mandated Senate Bill No. 321, Student Success Card Initiative, that establishes the Local Public Library Partnership Program for the purposes of ensuring that all pupils have access to a local public library by the 3rd grade.
 Enhance summer programming by introducing two movie nights to expand community engagement and recreational opportunities.
 Re-envision and strengthen the Teen Advisory Group (TAG) program to increase youth engagement, leadership development, and volunteer participation in the Department.  Successfully update and execute the Memorandum of Understanding with the Friends of the Crowell Public Library.
 Implement Phase 1 of the approved Computer Replacement CIP project by procuring and replacing 4 of the 24 public computers at the Crowell Public Library.  As part of a 3-year plan, complete Year 3 of the refresh to the Library’s collection by 1/3 by evaluating and replacing unused titles with titles that are relevant and in demand to ensure that the collection reflects community interest and need.

PAGE 129 of 175

OPERATIONAL DASHBOARD
Description FY 2024-25
Total
FY 2024-25
Year to Date
(July – April)
FY 2025-26
Year to Date
(July – April)
Programs Offered 720 596 TBD
Total Participants 35,707 31,920 TBD
Circulation 167,719 137,181 TBD
Digital Catalog (eBooks) 15,745 12,877 TBD
In-Person 151,974 124,304 TBD
Rental Bookings 346 255 TBD
PAGE 130 of 175
140
30 80
38 30 29
84 39
85 41
13,752
2,149
1,566
3,052
502
1,912
958
1,778 1,194
5,057
0 2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
0 25
50 75
100
125
150
Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 FY 24-25 PROGRAMS AND PARTICIPANTS
Programs Offered Total Participants
9,369 9,756 8,995 8,858 10,160 9,621 11,096 9,391 10,468 12,164 1,219 1,296
1,080 1,057
1,124 1,056
1,212
1,200
1,170
1,362
0 6,000
12,000
18,000
Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 FY 24-25 CIRCULATION
Circulation - In Person Circulation - Digital Catalog
PAGE 131 of 175
PAGE 132 of 175
FY 2023-34 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Total Full-Time FTE 12.00 11.00 12.00 12.00 10.00
Total Part-Time FTE 25.04 23.00 24.43 24.43 17.20
Total Community Services FTE 37.04 34.00 36.43 36.43 27.20 Expenditures by Type:

Personnel 2,592,546 2,645,725 2,962,568 2,776,046 2,551,561 Services & Supplies 1,028,836 1,040,619 1,135,793 1,064,056 1,077,036 Total by Type 3,621,383 $ 3,686,344 $ 4,098,361 $ 3,840,102 $ 3,628,597 $ Expenditures by Fund:

General Fund 3,432,105 101 3,488,306 3,847,486 3,607,936 3,377,463 4th of July Fund 95,231 104 88,249 90,984 89,340 98,016 San Marino Center Fund - 105 - - - -
CDBG Fund 7,664 204 11,274 12,000 4,475 -
LA County Park Bond Fund - 206 - - - -
Prop. A Transit Fund 38,538 207 41,088 49,713 49,000 42,056 Donations Fund 47,063 281 55,008 96,178 87,351 107,262
Workers' Compensation Fund 781 595 2,920 2,000 2,000 3,800 Total by Fund 3,621,383 $ 3,686,844 $ 4,098,361 $ 3,840,102 $ 3,628,597 $

COMMUNITY SERVICES DEPARTMENT - SUMMARY
FY 2025-26
Authorized Positions (Full-Time Equivalents)
Operating Budget Summary
Community Services Department
PAGE 133 of 175
FY 2023-34 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Full-Time
Community Services Director 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Recreation Supervisor 1.00 - 1.00 1.00 1.00
Recreation Coordinator - 1.00 - - -
Facilities Supervisor 1.00 - 1.00 1.00 -
Building Attendant (Part-Time) 1.68 - 1.68 1.68 1.93
Total Full-Time FTE 4.00 3.00 4.00 4.00 3.00
Total Part-Time FTE 1.68 - 1.68 1.68 1.93
Total FTE 5.68 3.00 5.68 5.68 4.93
Expenditures by Type:

Personnel 627,092 725,076 772,149 772,149 643,221
Services & Supplies 96,939 92,174 97,345 89,608 96,561
Total by Type 724,031 $ 817,250 $ 869,494 $ 861,757 $ 739,782 $ Expenditures by Fund:

General Fund 724,031 101 817,250 869,494 861,757 739,782 Total by Fund 724,031 $ 817,250 $ 869,494 $ 861,757 $ 739,782 $ Expenditures by Division:

Administration Personnel 627,092 725,076 772,149 772,149 643,221 Services & Supplies 96,939 92,174 97,345 89,608 96,561
Total by Type 724,031 $ 817,250 $ 869,494 $ 861,757 $ 739,782 $ Total by Division 724,031 $ 817,250 $ 869,494 $ 861,757 $ 739,782 $

COMMUNITY SERVICES - ADMINISTRATION
FY 2025-26
Authorized Positions (Full-Time Equivalents)
Operating Budget Summary
PAGE 134 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 627,092 725,076 772,149 772,149 643,221
Services & Supplies 96,939 92,174 97,345 89,608 96,561
Total by Type 724,031 $ 817,250 $ 869,494 $ 861,757 $ 739,782 $ Expenditures by Fund:

General Fund 724,031 101 817,250 869,494 861,757 739,782 Total by Fund 724,031 $ 817,250 $ 869,494 $ 861,757 $ 739,782 $ GL # Personnel
101-59-4001-0000 Full Time Salaries 428,301 487,201 513,031 513,031 431,993 101-59-4002-0000 Part Time Salaries 62,970 85,452 98,774 98,774 102,997 101-59-4004-0000 Overtime 4,097 6,663 5,200 5,200 5,400 101-59-4006-0000 Medicare 6,761 7,886 8,947 8,947 7,835 101-59-4008-3080 Retirement- 457 Plan 3,550 3,588 6,200 6,200 4,800 101-59-4008-6050 Retirement- PARS 626 676 3,704 3,704 3,862 101-59-4008-6160 Retirement - PERS 56,523 58,181 53,295 53,295 47,604 101-59-4010-0000 Cafeteria Benefit 64,264 75,129 80,248 80,248 36,330 101-59-4012-0000 Auto Allowance - - 2,400 2,400 2,400
101-59-4013-0000 Uniform Allowance - 300 350 350 -
Total Personnel 627,092 $ 725,076 $ 772,149 $ 772,149 $ 643,221 GL # Services & Supplies
101-59-4150-0000 Other Contract Services 17,016 19,176 21,656 19,176 20,047 101-59-4150-0500 Other Contract Services - IT 18,742 18,907 19,770 19,577 20,468 101-59-4376-0000 Materials & Supplies 3,643 2,622 3,500 3,500 3,605 101-59-4396-0000 Memberships & Dues 4,035 4,378 4,919 4,904 5,329 101-59-4412-0000 Postage 7,353 7,431 7,915 7,800 8,034
101-59-4420-0000 Printing 27,529 27,229 29,964 27,240 27,240 101-59-4468-0000 Staff Development 6,080 5,379 3,405 3,010 2,770 101-59-4480-0000 Travel & Meetings 7,582 4,748 3,717 1,902 6,817 101-59-4492-0000 Uniforms 4,959 2,303 2,500 2,500 2,250 Total Services & Supplies 96,939 $ 92,174 $ 97,345 $ 89,608 $ 96,561 $ Total Operating Expenditures 724,031 $ 817,250 $ 869,494 $ 861,757 $ 739,782 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

COMMUNITY SERVICES - ADMINISTRATION
PAGE 135 of 175
FY 2023-34 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Full-Time
Recreation Manager 1.00 1.00 1.00 1.00 1.00
Recreation Supervisor 1.00 1.00 1.00 1.00 -
Clerk Typist II 1.00 1.00 1.00 1.00 1.00
Part-Time
Maintenance Assistant - 0.89 - - -
Child Development Specialist 0.91 0.79 0.91 0.91 0.34
Recreation Coordinator 0.19 0.19 0.19 0.19 1.13
Recreation Supervisor 0.38 0.38 0.42 0.42 -
Recreation Specialist 6.99 5.72 6.35 6.35 2.87
Recreation Program Leader 0.65 0.71 0.64 0.64 0.22
Lifeguards 0.87 0.87 0.87 0.87 -
Water Safety Instructors 0.52 0.52 0.52 0.52 -
Park Attendants 0.56 0.54 0.56 0.56 0.56
Total Full-Time FTE 3.00 3.00 3.00 3.00 2.00
Total Part-Time FTE 11.07 10.61 10.46 10.46 5.12
Total FTE 14.07 13.61 13.46 13.46 7.12
Expenditures by Type:

Personnel 796,097 764,737 879,284 879,284 629,298
Services & Supplies 565,300 571,473 634,893 592,712 581,391 Total by Type 1,361,397 $ 1,336,210 $ 1,514,177 $ 1,471,996 $ 1,210,689 $ Expenditures by Fund:

General Fund 1,217,331 101 1,192,628 1,343,852 1,322,080 1,064,517 4th of July Fund 95,231 104 88,249 90,984 89,340 98,016 San Marino Center Fund - 105 - - - -
CDBG Fund 7,664 204 11,274 12,000 4,475 -
LA County Park Bond Fund - 206 - - - -
Prop. A Transit Fund 38,538 207 41,088 49,713 49,000 42,056 Restricted Donations Fund 1,852 281 551 15,628 5,101 2,300 Workers' Compensation Fund 781 595 2,920 2,000 2,000 3,800 Total by Fund 1,361,397 $ 1,336,710 $ 1,514,177 $ 1,471,996 $ 1,210,689 $ FY 2025-26
Operating Budget Summary
Authorized Positions (Full-Time Equivalents)

RECREATION DIVISION - SUMMARY
PAGE 136 of 175
FY 2023-34 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
FY 2025-26

RECREATION DIVISION - SUMMARY
Expenditures by Division:

Administration Personnel 444,885 465,424 479,975 479,975 374,688 Services & Supplies 51,360 39,353 38,279 35,731 35,457
Total by Type 496,245 $ 504,776 $ 518,254 $ 515,706 $ 410,145 $ Youth Personnel 235,034 223,655 280,602 280,602 126,646 Services & Supplies 67,483 72,564 84,311 77,283 66,471
Total by Type 302,517 $ 296,219 $ 364,913 $ 357,885 $ 193,117 $ Adult Personnel 15,704 4,684 29,050 29,050 37,333
Services & Supplies 24,158 34,400 41,812 35,548 31,446
Total by Type 39,862 $ 39,084 $ 70,862 $ 64,598 $ 68,779 $ Community Events & Personnel 37,070 25,923 24,325 24,325 28,057 Cultural Enrichment Services & Supplies 216,354 203,300 240,422 213,324 237,264 Total by Type 253,424 $ 229,223 $ 264,747 $ 237,649 $ 265,321 $ Contract Classes Personnel 12,716 6 - - -
Services & Supplies 130,658 107,701 116,725 108,000 117,369 Total by Type 143,374 $ 107,707 $ 116,725 $ 108,000 $ 117,369 $ Facilities & Rentals Personnel 50,688 45,045 65,332 65,332 62,574 Services & Supplies 75,287 114,155 113,344 122,826 93,384 Total by Type 125,975 $ 159,200 $ 178,676 $ 188,158 $ 155,958 $ Total by Division 1,361,397 $ 1,336,210 $ 1,514,177 $ 1,471,996 $ 1,210,689 $ PAGE 137 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 444,885 465,424 479,975 479,975 374,688
Services & Supplies 51,360 39,353 38,279 35,731 35,457
Total by Type 496,245 $ 504,776 $ 518,254 $ 515,706 $ 410,145 $ Expenditures by Fund:

General Fund 495,464 101 501,806 516,254 513,706 406,345 Restricted Donations Fund - 281 551 - - -
Workers' Compensation Fund 781 595 2,920 2,000 2,000 3,800 Total by Fund 496,245 $ 505,277 $ 518,254 $ 515,706 $ 410,145 $ GL # Personnel
101-60-4001-0000 Full Time Salaries 317,892 341,609 360,522 360,522 229,417 101-60-4002-0000 Part Time Wages 9,536 7,829 - - 42,994 101-60-4004-0000 Overtime 347 738 500 500 700
101-60-4006-0000 Medicare 4,647 4,922 5,235 5,235 3,960 101-60-4008-6050 Retirement - PARS 99 205 - - 1,612
101-60-4008-6160 Retirement - PERS 46,115 41,344 44,283 44,283 30,650 101-60-4008-3080 Retirement- 457 Plan 3,900 4,843 5,000 5,000 3,600 101-60-4010-0000 Cafeteria Benefit 61,568 61,073 62,435 62,435 57,955 101-60-4014-0000 Unemployment Payments - 440 - -
595-60-4015-0001 Workers' Comp Current Employee 781 2,920 2,000 2,000 3,800 595-60-4015-0002 Workers' Comp Past Employees (500)
Total Personnel 444,885 $ 465,424 $ 479,975 $ 479,975 $ 374,688 $ GL # Services & Supplies
101-60-4150-0000 Other Contract Services 34,032 25,070 23,533 22,604 24,282 101-60-4150-0500 Other Contract Services - IT - - - - - 101-60-4316-0000 Equipment Repair & Maintenance 5,697 6,197 6,156 6,757 5,450 101-60-4324-0000 Facility Rental 893 653 - - -
101-60-4376-0000 Materials & Supplies 5,577 3,120 4,200 2,000 2,700 101-60-4396-0000 Memberships & Dues - - -
101-60-4398-0000 Mileage 393 312 50 - -
101-60-4412-0000 Postage - - - - -
FY 2025-26
Operating Budget Summary
Operating Budget Detail

RECREATION DIVISION - ADMINISTRATION
PAGE 138 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
FY 2025-26

RECREATION DIVISION - ADMINISTRATION
101-60-4420-0000 Printing 1,720 1,745 1,740 1,220 625
101-60-4468-0000 Staff Development - - -
101-60-4480-0000 Travel & Meetings - - -
101-60-4492-0000 Uniforms - - - - -
101-60-4500-9025 Utilities-Telecommunications - - -
101-60-4508-0000 Vehicle Repair & Maintenance 3,048 1,706 2,600 3,150 2,400 101-60-4950-0001 Equipment Cost Allocation - - -
281-60-4376-0000 Recreation Supplies - 551 - - -
281-60-4150-0000 Contract Services (Memorial Day) - - - Total Services & Supplies 51,360 $ 39,353 $ 38,279 $ 35,731 $ 35,457 $ Total Operating Expenditures 496,245 $ 504,776 $ 518,254 $ 515,706 $ 410,145 $ PAGE 139 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 235,034 223,655 280,602 280,602 126,646
Services & Supplies 67,483 72,564 84,311 77,283 66,471
Total by Type 302,517 $ 296,219 $ 364,913 $ 357,885 $ 193,117 $ Expenditures by Fund:

General Fund 270,342 101 263,291 325,330 318,385 162,884 Prop. A Transit Fund 32,175 207 32,928 39,583 39,500 30,233 Total by Fund 302,517 $ 296,219 $ 364,913 $ 357,885 $ 193,117 $ GL # Personnel
101-62-4001-0000 Full Time Salaries - - -
101-62-4002-0000 Part Time Wages 199,589 204,980 271,602 271,602 118,143 101-62-4004-0000 Overtime 1,221 - - -
101-62-4006-0000 Medicare 2,764 2,847 1,855 1,855 1,713 101-62-4008-6050 Retirement-PARS 2,315 3,336 3,571 3,571 4,430 101-62-4008-6160 Retirement-PERS 29,145 12,492 3,574 3,574 2,360 101-62-4010-0000 Cafeteria Benefit - -
101-62-4014-0000 Unemployment Benefits - - -
Total Personnel 235,034 $ 223,655 $ 280,602 $ 280,602 $ 126,646 $ GL # Services & Supplies
101-62-4102-0000 Contracted Teacher Services - - - - -
101-62-4324-0000 Facility Rental - - - - -
101-62-4376-0000 Materials & Supplies 19,678 15,773 21,180 14,193 17,324 101-62-4486-0000 Trips & Events 15,357 23,755 23,548 23,500 18,614 101-62-4492-0000 Uniforms - - - - -
101-62-4500-9025 Utilities-Telephone 273 108 - 90 300
207-62-4208-0000 Bus Transportation 32,175 32,928 39,583 39,500 30,233 Total Services & Supplies 67,483 $ 72,564 $ 84,311 $ 77,283 $ 66,471 $ Total Operating Expenditures 302,517 $ 296,219 $ 364,913 $ 357,885 $ 193,117 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

RECREATION DIVISION - YOUTH
PAGE 140 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 15,704 4,684 29,050 29,050 37,333
Services & Supplies 24,158 34,400 41,812 35,548 31,446
Total by Type 39,862 $ 39,084 $ 70,862 $ 64,598 $ 68,779 $ Expenditures by Fund:

General Fund 25,835 101 19,650 48,732 50,623 56,956
CDBG Fund 7,664 204 11,274 12,000 4,475 -
Prop. A Transit Fund 6,363 207 8,160 10,130 9,500 11,823 Total by Fund 39,862 $ 39,084 $ 70,862 $ 64,598 $ 68,779 $ GL # Personnel
101-64-4002-0000 Part-Time Salaries 554 4,257 27,614 27,614 35,487 204-64-4002-0000 Part-Time Salaries 147 - - -
101-64-4004-0000 Overtime - -
101-64-4006-0000 Medicare 8 59 400 400 515
204-64-4006-0000 Medicare 2 - - -
101-64-4008-6050 Retirement-PARS 4 73 1,036 1,036 1,331 204-64-4008-6050 Retirement-PARS 5 - - -
101-64-4008-6160 Retirement-PERS 14,984 295 - -
204-64-4008-6160 Retirement-PERS - - - -
101-64-4010-0000 Cafeteria Benefits - - - -
204-64-4010-0000 Cafeteria Benefits - - - -
Total Personnel 15,704 $ 4,684 $ 29,050 $ 29,050 $ 37,333 $ GL # Services & Supplies
101-64-4102-0000 Contracted Teacher Services (200) 200 - 10,000 7,600 101-64-4150-0000 Other Contract Services - - -
101-64-4376-0000 Materials & Supplies 3,880 5,333 4,766 3,808 1,023 101-64-4486-0000 Trips & Events 6,605 9,433 14,916 7,765 11,000 204-64-4150-0000 Other Contract Services 7,510 11,274 12,000 4,475 - 204-64-4376-0000 Materials & Supplies - - -
207-64-4208-0000 Bus Transportation 6,363 8,160 10,130 9,500 11,823 Total Services & Supplies 24,158 $ 34,400 $ 41,812 $ 35,548 $ 31,446 $ Total Operating Expenditures 39,862 $ 39,084 $ 70,862 $ 64,598 $ 68,779 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

RECREATION DIVISION - ADULT
PAGE 141 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 37,070 25,921 24,325 24,325 28,057
Services & Supplies 216,354 203,300 240,422 213,323 237,264 Total by Type 253,424 $ 229,221 $ 264,747 $ 237,648 $ 265,322 $ Expenditures by Fund:

General Fund 170,263 101 138,154 158,863 143,936 165,920 4th of July Fund 81,309 104 90,997 90,256 88,612 97,101 Restricted Donations Fund 1,852 281 - 15,628 5,101 2,300 Total by Fund 253,424 $ 229,151 $ 264,747 $ 237,648 $ 265,322 $ GL # Personnel
101-66-4001-0000 Full Time Wages
101-66-4002-0000 Part Time Wages 13,270 15,061 18,559 18,559 22,168 104-66-4001-0000 Full Time Wages (4th of July) 1,306 3,588 - 104-66-4002-0000 Part Time Wages (4th of July) 5,944 3,691 4,564 4,564 4,500 101-66-4004-0000 Overtime - -
104-66-4004-0000 Overtime (4th of July) - -
101-66-4006-0000 Medicare 183 208 269 269 321
104-66-4006-0000 Medicare (4th of July) 102 102 66 66 66 101-66-4008-6050 Retirement-PARS 182 218 696 696 831
104-66-4008-6050 Retirement-PARS (4th of July) 169 112 171 171 101-66-4008-6160 Retirement-PERS 15,425 1,021 - -
104-66-4008-6160 Retirement-PERS (4th of July) 291 464 - - 171 104-66-4008-3080 Retirement - 457 Plan 70 -
101-66-4010-0000 Cafeteria Benefits - -
104-66-4010-0000 Cafeteria Benefits (4th of July) 198 1,388 - - Total Personnel 37,070 $ 25,921 $ 24,325 $ 24,325 $ 28,057 $ GL # Services & Supplies
101-66-4150-0000 Other Contract Services 63,107 65,162 74,660 63,957 81,017 101-66-4308-0000 Equipment Rental 43,969 27,624 34,555 33,133 31,936 101-66-4324-0000 Facility Rental 1,720 1,720 1,505 1,720 101-66-4356-0000 Liability Insurance Premium 3,709 2,947 3,025 3,276 3,396 101-66-4376-0000 Materials & Supplies 28,698 25,914 25,379 22,541 24,531 101-66-4420-0000 Printing - - - - -
104-66-4150-0000 Other Contract Services (4th of July) 43,390 47,887.61 50,917 50,649 58,655 104-66-4308-0000 Equipment Rental (4th of July) 15,015 18,691.28 20,884 19,355 19,355 FY 2025-26
Operating Budget Summary
Operating Budget Detail
RECREATION DIVISION - COMM. EVENTS
PAGE 142 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
FY 2025-26
RECREATION DIVISION - COMM. EVENTS
104-66-4356-0000 Liability Insurance (4th of July) 3,369 5,492.00 2,775 2,775 3,200 104-66-4376-0000 Materials & Supplies (4th of July) 7,496 5,331.76 6,654 6,654 6,654 104-66-4420-0000 Printing (4th of July) 4,029 4,250.74 4,225 4,378 4,500 281-66-4376-0002 Materials & Supplies (Track Meet) 1,852 - 2,000 2,000 2,000 281-66-4376-0100 Materials & Supplies (Lacy Park Centennial) - - 13,328 2,801 - 281-66-4150-0000 Contract Services (Memorial Day) - - 300 300 300 Total Services & Supplies 216,354 $ 203,300 $ 240,422 $ 213,323 $ 237,264 $ Total Operating Expenditures 253,424 $ 229,221 $ 264,747 $ 237,648 $ 265,322 $ PAGE 143 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 6 - - - -
Services & Supplies 130,658 107,701 116,725 108,000 117,369 Total by Type 130,664 $ 107,701 $ 116,725 $ 108,000 $ 117,369 $ Expenditures by Fund:

General Fund 130,664 101 107,701 116,725 108,000 117,369 Prop A Fund - 207 - - - -
Total by Fund 130,664 $ 107,701 $ 116,725 $ 108,000 $ 117,369 $ GL # Personnel
101-68-4001-0000 Full Time Salaries - - -
101-68-4002-0000 Part Time Wages 6 - - - -
Total Personnel 6 $ - $ - $ - $ - $
GL # Services & Supplies
101-68-4102-0000 Contracted Teacher Services 130,132 107,196 116,725 108,000 117,369 101-68-4376-0000 Materials & Supplies 526 506 - - -
Total Services & Supplies 130,658 $ 107,701 $ 116,725 $ 108,000 $ 117,369 $ Total Operating Expenditures 130,664 $ 107,701 $ 116,725 $ 108,000 $ 117,369 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

RECREATION DIVISION - CONTRACT CLASSES
PAGE 144 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 50,688 45,046 65,332 65,332 62,574
Services & Supplies 75,287 114,155 113,343 122,826 93,383 Total by Type 125,975 $ 159,201 $ 178,675 $ 188,158 $ 155,957 $ Expenditures by Fund:

General Fund 125,975 101 159,201 178,675 188,158 155,957 San Marino Center Fund - 105 - - - -
LA County Park Bond Fund - 206 - - - -
Total by Fund 125,975 $ 159,201 $ 178,675 $ 188,158 $ 155,957 $ GL # Personnel
Facilities
101-70-4001-0000 Full Time Wages - - - -
101-70-4002-0000 Part Time Wages 39,285 41,921 62,103 62,103 59,481 101-70-4004-0000 Overtime - - - - -
101-70-4006-0000 Medicare 562 592 900 900 862
101-70-4008-6050 Retirement-PARS 1,218 1,062 2,329 2,329 2,231 101-70-4008-6160 Retirement-PERS 9,623 1,470 - -
101-70-4010-0000 Cafeteria Benefit - - - -
Total Personnel 50,688 $ 45,046 $ 65,332 $ 65,332 $ 62,574 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

RECREATION DIVISION - FACILITIES & RENTALS
PAGE 145 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
FY 2025-26

RECREATION DIVISION - FACILITIES & RENTALS
GL # Services & Supplies
101-70-4150-0000 Other Contract Services 12,300 22,375.18 16,332 28,752 29,382 101-70-4376-0000 Materials & Supplies 3,499 5,169.86 3,500 3,500 3,500 101-70-4500-1980 Utilities-Electricity 46,175 69,272.89 76,600 71,320 56,207 101-70-4500-4950 Utilities-Gas 1,301 1,339.35 1,323 1,466 1,052 101-70-4500-9025 Utilities-Telephone 5,747 5,795.41 5,589 5,548 1,389 101-70-4500-9460 Utilities-Water 6,265 10,202.17 10,000 12,240 1,854 206-84-4500-4950 Utilities-Natural Gas - - - - -
Total Services & Supplies 75,287 $ 114,155 $ 113,343 $ 122,826 $ 93,383 $ Total Operating Expenditures 125,975 $ 159,201 $ 178,675 $ 188,158 $ 155,957 $ PAGE 146 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Full-Time
Community Services Director - - - - -
Library Manager 1.00 1.00 1.00 1.00 1.00
Management Analyst - - - - -
Librarian II 3.00 3.00 3.00 3.00 3.00
Library Circulation Supervisor - - - - 1.00
Clerk Typist II 1.00 1.00 1.00 1.00 -
Recreation Supervisor - - - - -
Recreation Coordinator - - - - -
Part-Time
Librarian I 0.30 0.72 0.72 0.72 0.65
Librarian II 0.42 - - - -
Library Assistant 3.57 3.57 3.57 3.57 2.97
Library Clerk 6.47 6.71 6.71 6.71 5.40
Library Monitor 0.20 0.85 0.85 0.85 0.75
Library Page 1.33 0.44 0.44 0.44 0.38
Maintenance Assistant 0.10 - - - -
Total Full-Time FTE 5.00 5.00 5.00 5.00 5.00
Total Part-Time FTE 12.29 12.39 12.29 12.29 10.15
Total FTE 17.29 17.39 17.29 17.29 15.15
Expenditures by Type:

Personnel 1,169,357 1,155,912 1,311,135 1,124,613 1,279,043 Services & Supplies 366,597 376,972 403,554 381,736 399,083 Total by Type 1,535,955 $ 1,532,885 $ 1,714,689 $ 1,506,349 $ 1,678,126 $ Expenditures by Fund:
101 General Fund 1,478,428 1,490,743 1,634,139 1,424,099 1,573,164 281 Restricted Donations Fund 54,457 45,211 80,550 82,250 104,962 595 Workers Compensation Fund - - - - -
Total by Fund 1,535,955 $ 1,532,885 $ 1,714,689 $ 1,506,349 $ 1,678,126 $

LIBRARY DIVISION - SUMMARY
FY 2025-26
Authorized Positions (Full-Time Equivalents)
Operating Budget Summary
PAGE 147 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed

LIBRARY DIVISION - SUMMARY
FY 2025-26
Expenditures by Division:

Administration Personnel 328,022 281,807 315,344 141,928 219,905 Services & Supplies 216,984 223,203 239,924 213,805 223,369 Total by Type 545,006 $ 505,010 $ 555,268 $ 355,733 $ 443,274 $ Adult Services Personnel 187,772 178,307 231,389 226,459 222,883 Services & Supplies 98,074 89,045 96,284 95,585 112,458 Total by Type 285,846 $ 267,352 $ 327,673 $ 322,044 $ 335,341 $ Children's Services Personnel 230,723 290,736 289,769 307,083 291,894 Services & Supplies 46,021 57,132 58,206 63,206 53,842
Total by Type 276,744 $ 347,868 $ 347,975 $ 370,289 $ 345,736 $ Processing Personnel 18,277 16,886 18,911 17,095 17,475 Services & Supplies 5,518 7,592 9,140 9,140 9,414
Total by Type 23,795 $ 24,478 $ 28,051 $ 26,235 $ 26,889 $ Circulation Personnel 404,563 388,176 455,722 432,048 526,885 Services & Supplies - - - - -
Total by Type 404,563 $ 388,176 $ 455,722 $ 432,048 $ 526,885 $ Total by Division $ 1,532,885 1,535,955 $ 1,714,689 $ 1,506,349 $ 1,678,126 $ PAGE 148 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 328,022 281,807 315,344 141,928 219,905
Services & Supplies 216,984 223,203 239,924 213,805 223,369 Total by Type 545,006 $ 505,010 $ 555,268 $ 355,733 $ 443,274 $ Expenditures by Fund:

General Fund 533,024 101 498,158 551,268 355,033 436,274 Restricted Donations Fund 11,982 281 6,852 4,000 700 7,000 Workers Compensation Fund - 595 - - - -
Total by Fund 545,006 $ 505,010 $ 555,268 $ 355,733 $ 443,274 $ GL # Personnel
101-90-4001-0000 Full Time Salaries 192,319 211,617 231,145 163,315 106,640 101-90-4002-0000 Part Time Wages 24 -
101-90-4004-0000 Overtime - - -
101-90-4006-0000 Medicare 2,675 2,944 3,352 1,474 2,368 101-90-4008-3080 Retirement- 457 Plan - 3,800 - 2,400
101-90-4008-6050 Retirement-PARS (53) - -
101-90-4008-6160 Retirement -PERS 87,697 22,860 27,067 8,814 17,899 101-90-4010-0000 Cafeteria Benefit 44,476 44,386 49,980 25,000 33,923 101-90-4014-0000 Unemployment Payments 884 - -
595-90-4015-0001 Workers Comp-Current Employees - - -
Total Personnel 328,022 $ 281,807 $ 315,344 $ 141,928 $ 219,905 $ GL # Services & Supplies
101-90-4150-0000 Other Contract Services 6,449 9,230 6,366 5,385 5,547 101-90-4150-0500 Other Contract Services-IT 35,257 35,161 32,676 34,740 33,952 101-90-4206-0000 Building Repair & Maintenance 4,409 - - - 101-90-4316-0000 Equipment Lease & Maintenance 10,719 9,207 9,611 13,805 12,783 101-90-4376-0000 Materials & Supplies 10,744 7,437 7,000 4,500 5,000 101-90-4376-6055 Materials & Supplies-Passport Processing - 2,000 2,000 2,060 101-90-4398-0000 Mileage 289 44 100 80 100
FY 2025-26
Operating Budget Summary
Operating Budget Detail

LIBRARY DIVISION - ADMINISTRATION
PAGE 149 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
FY 2025-26

LIBRARY DIVISION - ADMINISTRATION
101-90-4412-0000 Postage 7,556 7,730 7,700 7,700 7,931
101-90-4420-0000 Printing 2,246 280 2,000 1,450 1,250
101-90-4500-1980 Utilities-Electricity 117,548 131,841 153,500 125,000 128,750 101-90-4500-4950 Utilities-Natural Gas 846 817 938 678 698 101-90-4500-9025 Utilities-Telecommunications 3,324 3,543 3,634 3,528 3,634 101-90-4500-9460 Utilities-Water 5,614 11,061 10,400 14,238 14,665 281-90-4150-0500 Other Contract Services-IT 11,900 - - - 281-90-4150-2575 Other Contract Serv- Friends - - - - 3,000 281-90-4376-0000 Materials & Supplies - 6,804 3,000 - - 281-90-4376-2575 Materials & Supplies- Friends - - - - 3,000 281-90-4399-1120 Non-Cap. Equipment-Crain Art Gallery 82 48 1,000 700 1,000 Total Services & Supplies 216,984 $ 223,203 $ 239,924 $ 213,805 $ 223,369 $ Total Operating Expenditures 545,006 $ 505,010 $ 555,268 $ 355,733 $ 443,274 $ PAGE 150 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 187,772 178,307 231,389 226,459 222,883
Services & Supplies 98,074 89,045 96,284 95,585 112,458 Total by Type 285,846 $ 267,352 $ 327,673 $ 322,044 $ 335,341 $ Expenditures by Fund:

General Fund 275,708 101 255,287 297,923 292,294 285,341 Restricted Donations Fund 10,138 281 12,065 29,750 29,750 50,000 Total by Fund 285,846 $ 267,352 $ 327,673 $ 322,044 $ 335,341 $ GL # Personnel
101-91-4001-0000 Full Time Salaries 92,262 100,982 104,504 133,137 108,679 101-91-4002-0000 Part Time Wages 62,369 52,804 97,498 58,505 84,818 101-91-4006-0000 Medicare 2,548 2,109 2,929 2,605 2,806 101-91-4008-3080 Retirement- 457 Plan - - 1,200 - 1,200 101-91-4008-6050 Retirement-PARS 3,388 1,980 3,656 2,018 3,181 101-91-4008-6160 Retirement-PERS 16,228 8,248 8,642 11,502 8,955 101-91-4010-0000 Cafeteria Benefit 10,977 12,185 12,960 18,692 13,244 Total Personnel 187,772 $ 178,307 $ 231,389 $ 226,459 $ 222,883 $ GL # Services & Supplies
101-91-4150-0000 Other Contract Services 2,000 1,850 2,000 2,000 2,000 101-91-4150-2575 Other Contract Services - - -
101-91-4370-0335 Library Materials-Books 36,803 30,863 28,323 28,323 23,715 101-91-4370-1496 Library Materials-DVDs 268 - - -
101-91-4370-1985 Library Mats-Electronic Resources 33,375 31,695 22,123 22,265 23,357 101-91-4370-6805 Library Mats-Print Subcriptions 14,092 12,572 14,088 13,247 13,386 101-91-4370-8585 Library Mats-Standing Orders 1,398 - - - 101-91-4376-0000 Materials & Supplies - - -
281-91-4150-0000 Other Contract Services - 2,503 - - 3,000 281-91-4150-2575 Other Contract Services - Friends 1,835 1,960 2,000 2,000 2,000 281-91-4370-0000 Adult Materials-Other - - 17,250 17,250 35,500 281-91-4370-0776 Adult Chinese Language Mats. 2,500 2,500 2,500 FY 2025-26
Operating Budget Summary
Operating Budget Detail

LIBRARY DIVISION - ADULT SERVICES
PAGE 151 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
FY 2025-26

LIBRARY DIVISION - ADULT SERVICES
281-91-4370-2575 Adult Materials-Friends 4,788 2,268 4,500 4,500 2,500 281-91-4376-0000 Materials & Supplies 2,566 - - -
281-91-4376-2575 Materials & Supplies-Friends 3,515 2,769 3,500 3,500 4,500 Total Services & Supplies 98,074 $ 89,045 $ 96,284 $ 95,585 $ 112,458 $ Total Operating Expenditures 285,846 $ 267,352 $ 327,673 $ 322,044 $ 335,341 $ PAGE 152 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 230,723 290,736 289,769 307,083 291,894
Services & Supplies 46,021 57,132 58,206 63,206 53,842
Total by Type 276,744 $ 347,868 $ 347,975 $ 370,289 $ 345,736 $ Expenditures by Fund:

General Fund 253,653 101 312,329 301,175 318,489 297,774 Restricted Donations Fund 23,091 281 35,539 46,800 51,800 47,962 Total by Fund 276,744 $ 347,868 $ 347,975 $ 370,289 $ 345,736 $ GL # Personnel
101-92-4001-0000 Full Time Salaries 96,869 105,088 108,684 108,684 113,713 101-92-4002-0000 Part Time Wages 64,184 124,866 113,803 127,391 106,010 101-92-4006-0000 Medicare 2,062 3,151 3,226 3,226 3,186 101-92-4008-3080 Retirement- 457 Plan 1,300 1,214 1,200 1,200 1,200 101-92-4008-6050 Retirement-PARS 1,764 3,889 4,268 4,026 3,975 101-92-4008-6160 Retirement-PERS 38,887 16,799 14,542 17,108 15,192 101-92-4008-6160 Cafeteria Benefit 25,657 35,729 44,046 45,448 48,618 Total Personnel 230,723 $ 290,736 $ 289,769 $ 307,083 $ 291,894 $ GL # Services & Supplies
101-92-4150-0000 Other Contract Services 1,000 1,000 2,000 2,000 2,000 281-92-4150-0000 Other Contract Services - 3,134 - - -
281-92-4150-2575 Other Contract Services-Friends 4,440 4,945 7,000 7,000 5,000 101-92-4370-0000 Materials/Books/Media 21,930 20,592 9,406 9,406 3,880 281-92-4370-0000 Children's Materials-Other - - 11,800 16,800 17,962 281-92-4370-2575 Children's Materials-Friends 5,462 10,733 10,000 10,000 10,000 101-92-4376-00000 Materials & Supplies - - - - -
281-92-4376-0000 Supplies 5,829 3,746 5,000 5,000 5,000 281-92-4376-2575 Materials & Supplies-Friends 9,443 10,898 13,000 13,000 10,000 Total Services & Supplies 46,021 $ 57,132 $ 58,206 $ 63,206 $ 53,842 $ Total Operating Expenditures 276,744 $ 347,868 $ 347,975 $ 370,289 $ 345,736 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

LIBRARY DIVISION - CHILDREN'S SERVICES
PAGE 153 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Proposed
Expenditures by Type:

Personnel 18,277 16,886 18,911 17,095 17,475
Services & Supplies 5,518 7,592 9,140 9,140 9,414
Total by Type 23,795 $ 24,478 $ 28,051 $ 26,235 $ 26,889 $ Expenditures by Fund:

General Fund 23,795 101 24,478 28,051 26,235 26,889
Total by Fund 23,795 $ 24,478 $ 28,051 $ 26,235 $ 26,889 $ GL # Personnel
101-93-4001-0000 Full Time Salaries - - - - -
101-93-4002-0000 Part Time Wages 17,374 16,052 17,976 16,228 16,611 101-93-4006-0000 Medicare 252 233 261 242 241
101-93-4008-6050 Retirement-PARS 651 602 674 625 623
101-93-4008-6160 Retirement-PERS - - - -
101-93-4010-0000 Cafeteria Benefits - - - -
Total Personnel 18,277 $ 16,886 $ 18,911 $ 17,095 $ 17,475 $ GL # Services & Supplies
101-93-4150-0000 Other Contract Services 867 1,003 2,140 2,140 2,204 101-93-4376-0000 Materials & Supplies 4,651 6,589 7,000 7,000 7,210 Total Services & Supplies 5,518 $ 7,592 $ 9,140 $ 9,140 $ 9,414 $ Total Operating Expenditures 23,795 $ 24,478 $ 28,051 $ 26,235 $ 26,889 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

LIBRARY DIVISION - PROCESSING
PAGE 154 of 175
FY 2023-24 FY 2024-25 FY 2026-27
Actual Actual Budget Estimated Adopted
Expenditures by Type:

Personnel 404,563 388,176 455,722 432,048 526,885
Total by Type 404,563 $ 388,176 $ 455,722 $ 432,048 $ 526,885 $ Expenditures by Fund:

GeneralFund 404,563 101 388,176 455,722 432,048 526,885 Total by Fund 404,563 $ 388,176 $ 455,722 $ 432,048 $ 526,885 $ GL # Personnel
101-94-4001-0000 Full Time Salaries 105,387 114,457 119,818 119,818 186,516 101-94-4002-0000 Part Time Wages 239,029 230,257 284,910 265,000 255,784 101-94-4006-0000 Medicare 4,579 4,890 5,869 5,230 6,413 101-94-4008-3080 Retirement- 457 Plan - - 1,200 - 2,400 101-94-4008-6050 Retirement-PARS 7,699 8,647 10,684 9,500 9,592 101-94-4008-6160 Retirement-PERS 33,875 14,146 16,032 15,000 21,749 101-94-4010-0000 Cafeteria Benefit 13,995 15,779 17,209 17,500 44,431 Total Personnel 404,563 $ 388,176 $ 455,722 $ 432,048 $ 526,885 $ Total Operating Expenditures 404,563 $ 388,176 $ 455,722 $ 432,048 $ 526,885 $ FY 2025-26
Operating Budget Summary
Operating Budget Detail

LIBRARY - CIRCULATION
PAGE 155 of 175
2023-24 2024-25 2026-27
Actual Actual Budget Amended Estimated Proposed
General Fund Group (Unrestricted)
General Fund 31,638,612 $ 32,088,276 $ 31,428,723 $ 31,381,154 $ 31,059,416 $ 31,156,122 $ Public Safety Fund 4,772,239 4,804,045 4,863,309 4,882,433 4,975,168 5,138,392 Fourth of July Fund 74,350 72,129 76,000 76,000 72,000 71,960 Donations Fund 151,763 179,998 60,000 113,510 112,810 70,900 American Rescue Plan Fund 1,897,283 401,406 - - - -
Total General Fund $ 37,545,854 38,534,247 $ 36,428,032 $ 36,453,097 $ 36,219,394 $ 36,437,374 $ Special Revenue Funds (Restricted)
Gas Tax Fund 683,908 $ 735,646 $ 697,984 $ 697,984 $ 707,009 $ 730,567 $ Community Development Block Grant Fund (CDBG) 7,866 45,515 12,000 12,000 241,126 8,887 Proposition A Transit Fund 427,437 378,773 354,214 354,214 350,514 343,078 Drought Fund 2,333 2,347 2,000 2,000 1,800 1,200
Air Quality Management District Fund (AQMD) 18,765 16,458 18,500 18,500 18,500 16,500 MTA - STPL Public Works Grant Fund 251 214 200 200 50 33 TDA Article 3 Transportation Fund 19,325 19,031 10,445 10,445 11,968 10,386 Proposition C Transit Fund 323,628 325,291 310,009 310,009 300,809 291,318 Public Education Government Fund (PEG) 47,285 53,934 51,000 51,000 51,000 40,420 Asset Forfeiture Fund 3,828 3,852 3,200 3,200 3,200 2,000 Cannabis Tax Fund Grant - - - 255,041 255,041 -
Used Oil Grant Fund 1,430 795 1,200 1,200 1,200 700
OTS Grant Fund - 197 - - 6,302 -
State Recycling Grant Fund 14,539 13,541 12,000 12,000 12,000 7,500 Bodyworn Camera Grant Fund - 61,947 18,052 18,052 18,052 - COPS Grant Fund 229,685 232,483 236,000 236,000 223,500 222,700 Homeland Security Grant - - - 30,000 30,000 -
LA County Measure R Fund 214,106 215,839 534,107 534,107 531,607 540,864 Measure W Clean Water Fund 296,949 301,277 285,100 285,100 283,200 282,000 LA County Measure M Fund 295,752 289,115 281,268 281,268 238,768 236,346 Total Special Revenue Funds $ 2,696,257 2,587,087 $ 2,827,279 $ 3,112,320 $ 3,285,646 $ 2,734,499 $ Capital Projects Fund $ - 150,000 $ - $ 150,000 $ 150,000 $ - $ Debt Service Fund $ 251 27,622 $ - $ - $ - $ - $
Proprietary Funds (Internal Service)
Capitalized Equipment Fund 21,386 $ 48,684 $ - $ - $ - $ - $ Sewer Enterprise Fund $ - - $ - $ 1,492,369 $ 1,502,069 $ 1,543,642 $ Total Revenue by Fund and Fiscal Year $ 40,290,795 41,292,721 $ 39,255,311 $ 41,207,786 $ 41,157,109 $ 40,715,515 $ 2025-26
City of San Marino
FY 2026-27 Proposed Budget
Summary Schedule of Revenues by Fund
PAGE 156 of 175
2023-24 2024-25 2026-27
Description Actual Actual Budget Amended Estimated Proposed General Fund Group
General Fund
Taxes
101-00-3001-0000 Secured & Unsecured Property Tax 19,410,543 $ 20,105,264 $ 20,950,000 $ 20,950,000 $ 20,950,000 $ 21,629,900 $ 101-00-3030-0000 Sales & Use Taxes 648,547 694,873 637,000 637,000 637,000 656,450 101-00-3040-0000 Franchise Taxes 757,649 718,933 787,950 598,950 488,635 503,300 101-00-3042-0000 Real Property Transfer Taxes 240,900 236,686 205,000 205,000 223,660 234,000 101-00-3044-0777 Utility Users Taxes - Cingular 20,392 22,061 22,000 22,000 18,000 13,900 101-00-3044-1650 Utility Users Taxes - Edison 1,076,088 966,362 1,086,750 1,015,000 1,077,621 808,200 101-00-3044-4510 Utility Users Taxes - Metro Water 697,621 570,220 766,500 597,800 592,468 444,350 101-00-3044-4620 Utility Users Taxes - Miscellaneous 97,530 130,798 103,000 103,000 74,000 57,200 101-00-3044-7260 Utility Users Taxes - AT&T 50,138 44,880 54,300 45,000 40,500 31,300 101-00-3044-8470 Utility Users Taxes - So. Cal. Gas 231,170 259,512 267,800 225,000 225,000 170,500 101-00-3044-9022 Utility Users Taxes - T-Mobile 16,311 13,348 16,000 16,000 13,900 10,800 101-00-3044-9240 Utility Users Taxes - Time Warner 124,929 121,592 126,750 126,750 137,000 105,850 101-00-3044-9355 Utility Users Taxes - Verizon 22,632 22,655 23,650 23,650 23,500 18,200 101-00-3046-0000 Business License Tax 425,418 443,304 459,380 445,000 406,600 414,700 $ 24,562,612 23,607,747 $ 25,506,080 $ 25,010,150 $ 24,907,884 $ 25,098,650 $ Licenses & Permits
101-00-3153-0000 Film Permits 27,119 $ 31,621 $ 28,840 $ 31,000 $ 40,000 $ 32,900 $ 101-14-3106-0000 Tree Permits 47,855 43,490 45,000 45,000 45,000 45,500 101-14-3151-0000 Building Permits 832,134 1,270,080 1,096,950 1,096,950 1,110,400 1,143,712 101-48-3152-0000 Street & Curb Permits 136,088 85,922 120,000 120,000 67,400 80,000 $ 1,431,113 1,043,196 $ 1,290,790 $ 1,292,950 $ 1,262,800 $ 1,302,112 $ Charges for Services
101-00-3304-0000 Environmental Fees 132,808 $ 122,213 $ 134,000 $ - $ - $ - $ 101-00-3309-0000 Online Convenience Fee 348 398 300 14,500 12,200 12,550 101-07-3346-0000 Sales of Maps & Pub.s - Admin - - 100 100 100 100 101-09-3346-0000 Sales of Maps & Pub.s - Admin 225 244 - - - - 101-14-3306-0000 General Plan Fee 23,556 26,760 25,000 25,000 36,617 37,700 101-14-3307-0000 Technology Enhancement Fee 28,536 39,177 28,500 28,500 34,950 36,000 101-14-3308-0000 Plan Check Fees 308,315 453,834 319,300 517,674 513,300 381,500 101-14-3309-0000 Business License Application Fee 70,370 76,528 70,000 96,000 125,400 127,900 101-14-3312-0000 Zoning Fees 102,429 121,434 89,000 120,000 140,300 125,000 101-14-3346-0000 Sales of Maps & Pub.s-P&B 187 478 500 500 500 500 101-68-3340-0001 Contract Class Nonresident Fee 9,705 - - - - - 101-60-3342-0000 Class Refund Fee 3,019 2,098 2,900 2,900 1,046 1,200 101-60-3502-0000 Recreation Administrative Fees 10,181 10,070 8,850 21,850 23,058 20,000 101-61-3336-0000 Aquatics Program Fees 51,642 4,444 - - - - 101-61-3340-0000 Aquatics Nonresident Fees 998 - - - - - 101-64-3340-0000 Senior Nonresident Fees 410 - - - - -
101-68-3340-0000 Aquatics Nonresident Fees 119 - - - - - 101-62-3336-0001 Day Camp Program Fees 148,274 159,093 165,000 165,000 160,000 158,210 101-62-3336-0002 Family Life Program Fees 202,118 202,926 256,879 256,879 179,000 66,099 101-62-3336-0005 Teen Pilot Program Fees 440 - - - - -
101-62-3340-0001 Daycamp Nonresident Fees 6,963 - - - - - 101-62-3340-0002 Family Life Nonresident Fees 24,530 15,122 - - - - 101-68-3336-0001 Contract Class Program Fees 183,630 165,746 194,000 194,000 180,000 193,949 101-66-3336-0000 Special Events Program Fees 5,196 9,806 18,080 18,080 6,000 7,805 101-66-3336-0001 Easter Program Fees 1,602 10,451 8,700 8,700 8,515 9,250 101-66-3336-0002 Track Meet Program Fees 7,062 4,714 6,800 6,800 5,434 5,434 101-66-3336-0003 Snow Day Program Fees - - - - - -
101-66-3336-0004 Trunk or Treat Program Fees 8,653 16,215 17,000 17,000 17,470 17,470 101-66-3336-0005 Lacy Park Camp Out Program Fees 9,600 4,770 12,500 12,500 12,500 12,528 101-66-3340-0001 Easter Program Nonresident Fees 3,290 24 - - - - 101-66-3340-0004 Trunk or Treat Nonresident Fees 9,205 - - - - - 101-66-3340-0005 Lacy Park Camp Out Nonresident Fees 882 - - - - - 101-64-3336-0000 Senior Program Fees 10,374 17,872 22,452 22,452 13,500 15,613 101-64-3340-0000 Senior Program Nonresident Fees 410 - - - - - 101-90-3344-0000 Library Fees - 50 - - - -
101-90-3344-6055 Passport Fees 165,693 150,572 160,000 160,000 137,964 145,000 101-90-3346-0000 Library Copies 2,942 2,239 2,000 2,000 2,200 2,000 101-91-3344-3963 Lost Materials Fees 810 1,247 1,200 1,200 1,633 1,200 101-93-3344-1200 Damaged Materials Fees 226 168 200 200 297 200 101-94-3344-0000 Overdue Materials Fees 11,323 12,875 13,000 13,000 14,457 13,000 City of San Marino
FY 2026-27 Proposed Budget
Detail Schedule of Revenues by Fund
2025-26
PAGE 157 of 175
2023-24 2024-25 2026-27
Description Actual Actual Budget Amended Estimated Proposed City of San Marino
FY 2026-27 Proposed Budget
Detail Schedule of Revenues by Fund
2025-26
101-94-3344-3000 Hold Fees 37 - - - - -
101-94-3344-7037 Replacement Library Card Fees 560 459 550 550 802 500 $ 1,632,026 1,546,666 $ 1,556,811 $ 1,705,385 $ 1,627,243 $ 1,390,708 $ Intergovernmental
101-00-3202-9350 State Vehicle License Fees 15,503 $ 19,784 $ 20,378 $ 20,378 $ 19,184 $ 19,000 $ 101-00-3204-0000 VLF In-Lieu Tax 2,022,002 2,110,856 2,198,457 2,218,384 2,218,384 2,293,730 101-08-3702-0000 COVID-19 Reimbursements - 70,729 - - - - 245-00-3201-0000 American Rescue Plan Funds 1,897,283 401,406 - - - - 101-90-3202-0000 Cenic Rebates 10,115 9,203 10,560 10,560 10,560 10,560 101-94-3202-1435 State Library Direct Loan - 6 - - - -
101-94-3202-3305 State Interlibrary Loan - 48 - 50 41 50 $ 2,612,032 3,944,903 $ 2,229,395 $ 2,249,372 $ 2,248,169 $ 2,323,340 $ Fines & Forfeitures
101-00-3348-0000 Damage to City Property Fees 32,474 $ 34,005 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 101-00-3410-0000 Fines & Fees 75 500 500 500 1,100 500
101-14-3410-0000 Business License NOVs 1,350 210 1,200 1,200 200 200 101-14-3410-0500 Administrative Citation Fee 23,660 51,288 25,000 25,000 31,600 25,000 101-14-3410-9245 Tree Fines 5,265 5,810 2,500 14,000 14,000 5,000 $ 91,813 62,824 $ 34,200 $ 45,700 $ 51,900 $ 35,700 $
Use of Money & Property
101-00-3501-0000 Interest Income 595,867 $ 660,800 $ 564,000 $ 564,000 $ 424,400 $ 294,000 $ 101-00-3501-0500 Unrealized Gain/Loss on Investments 343,545 444,127 - - - - 101-00-3550-0000 Sale of Property 4,046 8,664 5,000 5,000 5,000 5,000 101-40-3502-0000 Rental Fees-Public Works 132 4,919 - - 17,840 - 101-70-3502-0003 Rents & Concessions-Park Admissions 99,905 64,214 73,600 21,000 25,000 112,620 101-70-3502-0002 Lacy Park Rentals 80,709 98,606 81,707 81,707 100,000 101,500 101-70-3502-0001 Rents & Concessions-San Marino Center 19,990 49,803 75,140 75,140 55,000 55,000 101-90-3502-0000 Library Rental Fees 2,293 1,820 1,500 1,500 4,930 2,000 101-95-3502-0000 Rental Fees-Old Mill - - - - - -
$ 1,332,952 1,146,486 $ 800,947 $ 748,347 $ 632,170 $ 570,120 $ PAGE 158 of 175
2023-24 2024-25 2026-27
Description Actual Actual Budget Amended Estimated Proposed City of San Marino
FY 2026-27 Proposed Budget
Detail Schedule of Revenues by Fund
2025-26
Miscellaneous Revenue
101-00-3701-0000 Miscellaneous Revenue 9,476 $ 234,252 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 101-00-3701-0207 Sales of Prop A Funds - 750,000 - - - - 101-00-3702-0000 City Reimbursements 11,279 8,032 500 500 500 500 101-00-3703-0000 Gain/Loss on Disposal of Asset 6,750 - - - - - 101-00-3800-0000 Operating Transfers In 2,138,640 (167,543) - - - - 101-40-3348-0000 Damage to City Property Reimbs 16,145 - - - - - 101-00-3601-0000 Unrestricted Donations Received 5 - - - - - 101-40-3701-0000 Miscellaneous Revenue - - - 318,750 318,750 424,992 101-60-3701-0000 Miscellaneous Revenue-Rec 1,633 2,394 - - - - 101-90-3701-0000 Miscellaneous Revenue-Library 145 - - - - - 101-95-3701-0000 Old Mill Reimbursements - - - - - -
$ 827,136 2,184,072 $ 10,500 $ 329,250 $ 329,250 $ 435,492 $ General Fund Totals 33,535,895 $ 32,489,683 $ 31,428,723 $ 31,381,154 $ 31,059,416 $ 31,156,122 $ Public Safety Fund
Taxes
103-00-3005-0000 Public Safety Property Taxes 3,504,665 $ 3,535,722 $ 3,704,709 $ 3,704,709 $ 3,704,709 $ 3,891,326 103-00-3006-0000 Public Safety Augmentation Fd 203,155 199,708 205,000 205,000 200,000 200,000 $ 3,735,430 3,707,821 $ 3,909,709 $ 3,909,709 $ 3,904,709 $ 4,091,326 $ Charges for Services
103-30-3316-0000 Special Police Services 11,531 $ 20,712 $ 10,000 $ 16,880 $ 20,200 $ 20,400 $ 103-30-3317-0000 Citation Sign off Fee 350 297 200 200 200 200 103-30-3318-0000 Clearance Letter Fees 960 640 800 800 800 800 103-30-3319-0000 Report Copies 5,405 5,990 4,600 4,600 6,250 6,150 103-30-3321-0000 Burglary Alarm Permits 1,262 1,305 1,500 1,500 1,500 1,500 103-30-3324-0000 House Watch Fees 28,085 32,550 28,000 28,000 49,500 45,000 103-30-3325-0000 Vehicle Impound Release Fees 6,680 6,040 6,300 6,300 5,200 6,000 103-30-3331-3550 Live Scan Fees 12,549 (6,261) 5,000 5,000 1,000 1,000 103-30-3331-9241 Tow Fees 7,300 6,700 8,000 8,000 5,500 6,500 103-34-3315-0000 Shared Fire Command Revenue (8,426) 8,482 - - - - 103-34-3316-0000 Outside Services 2,910 17,505 9,700 25,000 21,780 13,200 103-34-3330-0000 Fire Fees 10,700 17,290 4,500 5,900 11,000 13,000 103-34-3332-0000 Paramedic Service Fees 784,723 815,764 700,000 721,613 815,800 832,116 $ 927,014 864,029 $ 778,600 $ 823,793 $ 938,730 $ 945,866 $ Intergovernmental
103-30-3202-6600 POST Reimbursement 10,320 $ 11,165 $ 10,000 $ 11,631 $ 14,029 $ 11,400 $ 103-34-3202-2725 GEMT Reimbursement 18,752 - 5,000 5,000 5,000 5,000 $ 11,165 29,073 $ 15,000 $ 16,631 $ 19,029 $ 16,400 $
Fines & Fees
103-30-3400-0000 Parking Citations 15,573 $ 9,075 $ 10,000 $ 10,000 $ 5,900 $ 7,500 $ 103-30-3401-0000 Vehicle Code Fines 86,632 66,985 70,000 42,300 26,800 42,300 $ 76,060 102,205 $ 80,000 $ 52,300 $ 32,700 $ 49,800 $
Use of Money & Property
103-00-3501-0000 Interest Income 62,172 $ - $ - $ - $ - $ - $ $ - 62,172 $ - $ - $ - $ - $
Miscellaneous Revenue
103-30-3701-0000 Police Misc. Revenue 1,311 $ 252 $ - $ - $ - $ - $ 103-30-3703-0000 Uninhabited Property Registration 5,628 5,590 5,000 5,000 5,000 5,000 103-34-3328-0000 Strike Team Reimbursements - 48,535 75,000 75,000 75,000 30,000 $ 54,376 6,939 $ 80,000 $ 80,000 $ 80,000 $ 35,000 $
Public Safety Fund Totals 4,772,239 $ 4,804,045 $ 4,863,309 $ 4,882,433 $ 4,975,168 $ 5,138,392 $ Fourth of July Fund
104-00-3336-0000 Admission Fees 64,330 $ 71,189 $ 76,000 $ 76,000 $ 72,000 $ 71,960 $ 104-66-3336-0000 4th of July Admission Fees 1,800 - - - - - 104-00-3340-0000 Admission Fees-Nonresident 8,055 - - - - - 104-00-3501-0000 Interest Income 165 940 - - - -
Fourth of July Fund Total 74,350 $ 72,129 $ 76,000 $ 76,000 $ 72,000 $ 71,960 $ Donations Fund
281-00-3501-0000 Interest Income 23,281 $ 24,791 $ 19,200 $ 19,200 $ 18,000 $ 12,100 $ 281-00-3601-3418 Donations Received-War Memorial 300 - - - - - PAGE 159 of 175
2023-24 2024-25 2026-27
Description Actual Actual Budget Amended Estimated Proposed City of San Marino
FY 2026-27 Proposed Budget
Detail Schedule of Revenues by Fund
2025-26
281-30-3601-0000 Police Donations Received 10,042 2,300 - 5,010 5,010 - 281-34-3601-0000 Fire Donations Received 10,450 6,600 - - - - 281-36-3601-0000 EM Donations Received - - - 25,000 25,000 - 281-50-3601-0000 Lacy Park Donations 3,220 80,000 - 8,500 8,500 - 281-50-3601-1000 SM Garden Club Donations - 1,000 - - - - 281-50-3601-7150 Rose Arbor Donation 50,000 - - - - -
281-60-3601-0000 Recreation Donations Received - 672 - - - - 281-66-3601-0006 Memorial Day Donations 300 350 300 300 300 300 281-66-3601-0002 Track Meet Donations 2,000 2,000 2,000 2,000 2,000 2,000 281-90-3601-0000 Library Donations Received 12,594 5,778 - - 800 - 281-90-3601-0777 Donation for Adult Materials - 2 - - - - 281-90-3601-2575 Library Donations Received - Friends - - - - - 6,000 281-90-3601-1120 Donations-Crain Art Gallery 1,935 210 1,000 1,000 700 1,000 281-91-3601-0000 Adult Materials Donations-Other 2,115 8,200 - - - - 281-91-3601-0776 Adult Chinese Language Materia 1 - 2,500 2,500 2,500 2,500 281-91-3601-2575 Adult Materials Donations-Friends 10,000 10,000 10,000 10,000 10,000 9,000 281-91-3601-2576 Adult Materials Donations-Library Foundation 1,025 - - - - 8,000 281-92-3601-0000 Children's Mats. Donations 4,500 8,094 5,000 10,000 10,000 5,000 281-92-3601-2575 Children's Mats. Donations-Friends 20,000 30,000 20,000 30,000 30,000 25,000 Donations Fund Total 151,763 $ 179,998 $ 60,000 $ 113,510 $ 112,810 $ 70,900 $ General Fund Group Totals 38,534,247 $ 37,545,854 $ 36,428,032 $ 36,453,097 $ 36,219,394 $ 36,437,374 $ Special Revenue Funds
Gas Tax Fund
202-00-3501-0000 Interest Income 15,565 $ 39,739 $ 13,200 $ 13,200 $ 13,200 $ 10,200 $ 202-48-3038-7585 RMRA - SB 1 Section 2032 323,892 342,424 329,219 329,219 332,092 352,078 202-48-3038-7590 Gas Taxes Section 2105 76,140 78,037 79,878 79,878 80,625 82,031 202-48-3038-7700 Gas Taxes Section 2106 48,077 49,231 49,480 49,480 50,085 50,889 202-48-3038-7810 Gas Taxes Section 2107 103,062 106,521 109,016 109,016 107,756 109,694 202-48-3038-7920 Gas Taxes Section 2107.5 3,000 - 3,000 3,000 3,000 3,000 202-48-3038-7930 Gas Taxes Section 2103 114,172 119,695 114,191 114,191 120,251 122,675 $ 735,646 683,908 $ 697,984 $ 697,984 $ 707,009 $ 730,567 $ Community Development Block Grant (CDBG)
204-00-3201-0650 Federal CDBG 7,865 $ 45,527 $ 12,000 $ 12,000 $ 241,126 $ 8,887 $ 204-00-3501-0000 Interest Income 1 (12) - - - -
$ 45,515 7,866 $ 12,000 $ 12,000 $ 241,126 $ 8,887 $
Proposition A Transit
207-00-3032-0000 Prop. A Transit Taxes 325,011 $ 320,270 $ 320,214 $ 320,214 $ 320,214 $ 322,878 $ 207-00-3501-0000 Interest Income 102,426 58,503 34,000 34,000 30,300 20,200 $ 378,773 427,437 $ 354,214 $ 354,214 $ 350,514 $ 343,078 $ Drought Fund
209-00-3501-0000 Interest Income 2,333 $ 2,347 $ 2,000 $ 2,000 $ 1,800 $ 1,200 $ $ 2,347 2,333 $ 2,000 $ 2,000 $ 1,800 $ 1,200 $
Air Quality Management District
212-00-3203-0080 AQMD Grant 16,470 $ 16,258 $ 16,500 $ 16,500 $ 16,500 $ 16,500 $ 212-00-3501-0000 Interest 2,295 200 2,000 2,000 2,000 - $ 16,458 18,765 $ 18,500 $ 18,500 $ 18,500 $ 16,500 $
Surface Transportation Program
213-00-3501-0000 Interest Income 251 $ 214 $ 200 $ 200 $ 50 $ 33 $ $ 214 251 $ 200 $ 200 $ 50 $ 33 $
Transportation Development Act
214-00-3036-0000 TDA Article 3 Taxes 19,000 $ 19,000 $ 10,095 $ 10,095 $ 11,968 $ 10,386 $ 214-00-3501-0000 Interest Income 325 31 350 350 - -
$ 19,031 19,325 $ 10,445 $ 10,445 $ 11,968 $ 10,386 $
Proposition C Transit
215-00-3034-0000 Prop. C Transit Taxes 269,589 $ 265,656 $ 265,609 $ 265,609 $ 265,609 $ 267,818 $ 215-00-3501-0000 Interest Income 54,039 59,635 44,400 44,400 35,200 23,500 PAGE 160 of 175
2023-24 2024-25 2026-27
Description Actual Actual Budget Amended Estimated Proposed City of San Marino
FY 2026-27 Proposed Budget
Detail Schedule of Revenues by Fund
2025-26
$ 325,291 323,628 $ 310,009 $ 310,009 $ 300,809 $ 291,318 $ Public Educational Governmental (PEG) Cable Access
216-00-3045-0000 PEG Fees 20,512 $ 25,317 $ 29,000 $ 29,000 $ 29,000 $ 25,000 $ 216-00-3501-0000 Interest Income 26,772 28,617 22,000 22,000 22,000 15,420 $ 53,934 47,285 $ 51,000 $ 51,000 $ 51,000 $ 40,420 $
Asset Forfeiture (Police)
217-00-3501-0000 Interest Income 3,828 $ 3,852 $ 3,200 $ 3,200 $ 3,200 $ 2,000 $ $ 3,852 3,828 $ 3,200 $ 3,200 $ 3,200 $ 2,000 $
Cannabis Tax Fund Grant
218-30-3201-5550 Cannabis Tax Fund Grant - $ - $ - $ 255,041 $ 255,041 $ - $ $ - - $ - $ 255,041 $ 255,041 $ - $
Used Oil Grant
221-00-3501-0000 Interest Income 1,430 $ 795 $ 1,200 $ 1,200 $ 1,200 $ 700 $ 221-40-3202-0000 SB1383 Grant - - - - - - $
$ 795 1,430 $ 1,200 $ 1,200 $ 1,200 $ 700 $
OTS Grant
223-00-3501-0000 Interest Income - $ 197 $ - $ - $ - $ - $ 223-00-3201-5550 OTS Grant - - - - 6,302 -
$ 197 - $ - $ - $ 6,302 $ - $
PAGE 161 of 175
2023-24 2024-25 2026-27
Description Actual Actual Budget Amended Estimated Proposed City of San Marino
FY 2026-27 Proposed Budget
Detail Schedule of Revenues by Fund
2025-26
California Recycling Grant
226-48-3202-7155 Rubberized Asphalt Grant - $ - $ - $ - $ - $ 226-00-3501-0000 Interest Income 14,539 13,541 12,000 12,000 12,000 7,500 $ 13,541 14,539 $ 12,000 $ 12,000 $ 12,000 $ 7,500 $
Bodyworn Camera Grant
228-30-3201-5550 Bodyworn Camera Grant - $ 61,947 $ 18,052 $ 18,052 $ 18,052 $ - $ $ 61,947 - $ 18,052 $ 18,052 $ 18,052 $ - $
Citizens' Option for Public Safety Grant (COPS)
233-00-3501-0000 Interest Income 43,526 $ 37,819 $ 36,000 $ 36,000 $ 23,500 $ 15,700 $ 233-30-3202-0000 COPS Allocation 186,159 194,663 200,000 200,000 200,000 207,000 $ 232,483 229,685 $ 236,000 $ 236,000 $ 223,500 $ 222,700 $ Measure R -- Transportation Sales Tax
243-00-3501-0000 Interest Income 11,977 $ 16,634 $ 9,900 $ 9,900 $ 7,400 $ 5,000 $ 243-48-3203-4200 LA County Measure R 202,129 199,205 524,207 524,207 524,207 535,864 $ 215,839 214,106 $ 534,107 $ 534,107 $ 531,607 $ 540,864 $ Homeland Security Grant
240-00-3202-0000 Homeland Security Grant - $ - $ - $ 30,000 $ 30,000 $ - $ $ - - $ - $ 30,000 $ 30,000 $ - $
Measure W -- Clean Water Fund
246-00-3203-0000 Measure W Clean Water Fund 236,017 $ 234,353 $ 235,000 $ 235,000 $ 235,000 $ 250,000 $ 246-00-3501-0000 Interest Income 60,932 66,924 50,100 50,100 48,200 32,000 $ 301,277 296,949 $ 285,100 $ 285,100 $ 283,200 $ 282,000 $ Measure M -- Traffic Improvement Sales Tax
247-48-3202-0000 Measure M 228,246 $ 225,692 $ 225,768 $ 225,768 $ 225,768 $ 227,646 $ 247-00-3501-0000 Interest Income 67,506 63,423 55,500 55,500 13,000 8,700 $ 289,115 295,752 $ 281,268 $ 281,268 $ 238,768 $ 236,346 $ Special Revenue Funds Total 2,587,087 $ 2,696,257 $ 2,827,279 $ 3,112,320 $ 3,285,646 $ 2,734,499 $ Capital Projects Fund
394-00-3601-0000 Huntington Library Donation 150,000 - - 150,000 150,000 - Capital Projects Fund Total 150,000 $ - $ - $ 150,000 $ 150,000 $ - $ Debt Service Fund
401-00-3501-0000 Interest Income 27,622 $ 251 $ - $ - $ - $ - $ Debt Service Fund Total 27,622 $ 251 $ - $ - $ - $ - $
Proprietary Funds
Capital Equipment Internal Service Fund
591-00-3501-0000 Interest Income 21,386 $ 3,013 $ - $ - $ - $ - $ 591-00-3703-0000 Gain/(Loss) on Disposal of Asset - 45,671 - - - - 591-00-3702-0000 Reimbursements - - - - - -
Proprietary Fund Total 21,386 $ 48,684 $ - $ - $ - $ - $ Sewer Enterprise Fund
700-00-3347-0000 Sewer Service Charge $ - - $ - $ 1,492,369 $ $ 1,537,142 1,492,369 $ 700-00-3501-0000 Interest - - - - 9,700 6,500
Sewer Enterprise Fund Total - $ - $ - $ 1,492,369 $ 1,502,069 $ 1,543,642 $ Revenue Detail by Fund and Fiscal Year $ 40,291,047 41,320,343 $ 39,255,311 $ 41,207,786 $ 41,157,109 $ 40,715,515 $ PAGE 162 of 175
TO: Mayor and City Council
FROM: Philippe Eskandar, City Manager
BY: Hillary Guirola-Leon, Finance Director
DATE: April 24, 2026
SUBJECT: CASH AND INVESTMENT REPORT FOR THE MONTH OF
MARCH 2026

STRATEGIC PLAN CRITICAL SUCCESS FACTORS
Efficient, Responsive, and Effective City Services
Fiscally Responsible and Transparent City Government

BACKGROUND
The City of San Marino’s Investment Policy adopted by the City Council on April 10, 2024, Section 16.0, Reporting, stipulates that the Treasurer shall review and render monthly reports to the City Council of all cash and investments held by the City. The report shall include the following information for all cash accounts and bank deposits:
• Balance at the end of the month
• Interest rate (for all interest-bearing active deposits) The report shall include the following information for all investments:
• A listing of individual securities held at the end of the month, by security type;
• Issuer, date of maturity, date of purchase, par and the dollar amount invested;
• Coupon, discount or earnings rate; and
• Current market value as of the date of the report and the source of this same valuation; and
• The weighted average maturity and weighted average yield of all investments combined.

Tony Chou, Mayor
Calvin Lo, Vice Mayor
Hunter Chang, Council Member
John Chou, Council Member
Gretchen Shepherd Romey, Council Member
PAGE 163 of 175
The above information may be submitted in the form of copies of statements received by the custodial institution. For investments with LAIF, the most recent statement or statements received from the State Treasurer may be included in the monthly report in lieu of the information noted above. The report shall include a listing of all investment transactions for the month (Government Code Section 53607). The report must also include a statement of compliance of the portfolio to the statement of investment policy, or manner in which the portfolio is not in compliance, as well as a statement denoting the ability of the local agency to meet its expenditure requirements for the next six months, or an explanation as to why sufficient money shall, or may, not be available (Government Code Section 53646). Reports shall be rendered to the City Council and City Manager within 30 days following the end of the month of the period covered by the report.

DISCUSSION

PORTFOLIO SUMMARY
The City maintains petty cash on City facilities, cash in bank, cash in a transactional investment account, deposits with the Local Agency Investment Fund (LAIF), two Section 115 Trusts, investments in negotiable Certificates of Deposit, investments in Municipal Securities, and investments in U.S.

Government Agency Securities. All items are detailed in the attachment to this report. A summary of portfolio content is found below. The attachment to this report offers specific detail on each category of investment.

Allocation
Petty Cash on City Premises 2,197$ 0%
Cash in Bank-checking accounts 4,061,118 13%
Cash in Bank-IMMA 13,008,455 42%
CERBT Section 115 Trust 900,000 3%
CEPPT Section 115 Trust 1,500,000 5%
Deposits with LAIF 6,337,756 20%
Certificates of Deposit 3,450,000 11%
Treasury Obligations - 0%
US Government Agency Securities 1,250,000 4%
Municipal Securities 474,635 2%
Cash and Investments 30,984,162$ 100%
Cash and Investments Portfolio Summary
City of San Marino
PAGE 164 of 175

PORTFOLIO PERFORMANCE
As of 3/31/26, the annual percentage yield earned on the bank IMMA is

2.78%. The effective yield for LAIF deposits is 3.826%. The average yield on CDs is 2.99%. The average yield on US Government Agency Securities is

2.86%. The effective yield on Municipal Securities is 2.650%. Total combined portfolio yield for March 2026 is 3.08%.
2024 2025 2026
Jan 4.012 4.366 3.931
Feb 4.122 4.333 3.871
Mar 4.232 4.313 3.826
Apr 4.272 4.281
May 4.332 4.272
Jun 4.48 4.269
Jul 4.516 4.258
Aug 4.579 4.251
Sep 4.575 4.212
Oct 4.518 4.150
Nov 4.477 4.096
Dec 4.434 4.025
Local Agency Investment Fund (LAIF)
Average Monthly Effective Yields
PAGE 165 of 175
2024 2025 2026
Jan $39,122,223 $38,498,486 $32,900,183
Feb $38,930,344 $37,958,423 $33,247,398
Mar $37,428,779 $32,575,434 $30,984,162
Apr $42,745,381 $36,992,117
May $45,009,003 $38,813,591
Jun $43,336,679 $36,874,092
Jul $36,943,792 $29,078,254
Aug $35,154,415 $27,945,761
Sep $34,014,793 $26,345,855
Oct $31,862,773 $24,401,895
Nov $30,699,222 $23,558,742
Dec $38,226,238 $30,560,577
Total Cash and Investments
PAGE 166 of 175

FISCAL IMPACT & PROCUREMENT REVIEW
There is no fiscal impact and procurement review is not applicable.

LEGAL REVIEW
The City Attorney's office has reviewed and approved as to form.

RECOMMENDATION
Staff recommends the Council receive and file this report. If the City Council concurs with staff’s recommendation, an appropriate motion would be:
“I move to receive and file the Cash and Investment Report for the Month of March 2026.”

ATTACHMENTS

1. Treasurer’s Report as of March 31,2026
PAGE 167 of 175
Maturity Par Bank Market
Deposit/Investment Type Bank/Issuer Date Value Balance Value Rate Cash on PremisesPetty Cash & Cash Drawer City Hall 522.77 522.77 522.77 Petty Cash Fire Department 300.00 300.00 300.00
Petty Cash & Cash Drawer Recreation Department 900.00 900.00 900.00 Petty Cash & Cash Drawer Library 324.20 324.20 324.20
Petty Cash & Cash Drawer Lacy Park 150.00 150.00 150.00 Petty Cash Police Department - - -
2,197 2,197 2,197
Cash in Bank-checking accountsInvestment Transaction Interest Account BMO Bank 205-XXX-X 30,153 30,153 30,153General Operating East West Bank-00-811xx753 4,030,965 4,030,965 4,030,965Payroll (ZBA) East West Bank-00-811xx761 - - -Worker's Compensation (ZBA) East West Bank-00-811xx779 - - -Sub total 4,061,118 4,061,118 4,061,118Cash in Bank-money market accountMoney Market East West Bank-00-811xx787 13,008,455 13,008,455 13,008,455 2.78% Total Cash in Bank 17,069,573 17,069,573 17,069,573
Maturity Par Book Market
Deposit/Investment Type Bank/Issuer Date Value Value Value Rate InvestmentsPooled Funds California Employers' Retiree Benefit Trust (CERBT) 900,000 900,000 1,078,117Pooled Funds California Employers' Pension Prefunding Trust (CEPPT) 1,500,000 1,500,000 1,775,314Pooled Funds State of California Local Agency Investment Fund (LAIF) 6,337,756 6,337,756 6,351,582 3.826%BMO Bank Safekeeping Goldman Sachs Bank USA CUSIP #38149MWH2 (FDIC #33124) 05/19/26 249,000 249,000 247,999 0.90%BMO Bank Safekeeping Bank of America NA CUSIP #06051XEG3 06/08/26 245,000 245,000 245,544 5.05%BMO Bank Safekeeping UBS Bank USA CUSIP #90348JM72 (FDIC #57565) 06/16/26 250,000 250,000 248,420 0.85% BMO Bank Safekeeping Toyota Financial SGS BK CUSIP #89235MLC3 (FDIC #57542) 07/15/26 248,000 248,000 245,904 0.95% BMO Bank Safekeeping Bank Hapoalim B. M. CUSIP #06251A2Y5 (FDIC #33686) 07/23/26 248,000 248,000 245,751 0.95%BMO Bank Safekeeping Synchrony Bank CUSIP #87164WA24 08/13/26 248,000 248,000 245,297 0.90%BMO Bank Safekeeping State Bank of India CUSIP #856285XL0 (FDIC #33682) 09/28/26 248,000 248,000 244,677 1.15%BMO Bank Safekeeping Citibank NA CUSIP #17312Q4A4 (FDIC #7213) 09/29/26 243,000 243,000 244,380 5.10%BMO Bank Safekeeping Morgan Stanley Bank NA CUSIP #61773TDG5 (FDIC #32992) 04/20/27 246,000 246,000 243,183 2.75%BMO Bank Safekeeping Popular BK New York BRH IN CUSIP#73317ADB5 06/07/27 245,000 245,000 247,678 4.80%BMO Bank Safekeeping Morgan Stanley Private BK NATL CUSIP#61768E4S9 06/07/27 245,000 245,000 247,935 4.90%BMO Bank Safekeeping Medallion BK Utah CUSIP#58404DVG3 06/21/27 245,000 245,000 247,590 4.75%BMO Bank Safekeeping BNY Mellon NA INSTL CTF DEP CUSIP#05584CPT7 06/20/28 245,000 245,000 248,153 4.50%BMO Bank Safekeeping Sallie Mae Bank Murray Utah CD CUSIP#795451DK6 07/17/29 245,000 245,000 249,273 4.50% 3,450,000 3,450,000 3,451,784 2.99%
Treasury ObligationsNone None - - - 0.00%US Government Agency SecuritiesBMO Bank Safekeeping Federal Farm Credit Bank CUSIP #3133EMH21 06/15/26 250,000 250,000 248,543 0.900% BMO Bank Safekeeping Federal Farm Credit Bank CUSIP #3133ENHC7 12/14/26 500,000 500,000 492,450 1.600% BMO Bank Safekeeping Federal Home Loan Bank CUSIP #3130B1L70 05/26/28 500,000 500,000 500,365 5.100% City of San Marino
As of March 31, 2026
Treasurer's Report
PAGE 168 of 175
Maturity Par Bank Market
City of San Marino
As of March 31, 2026
Treasurer's Report
1,250,000 1,250,000 1,241,358 2.860%
Municipal SecuritiesBMO Bank Safekeeping California ST GO Taxable CUSIP #13063DMA3 04/01/26 474,635 500,000 500,000 2.650% 474,635 500,000 500,000 2.650% 5,174,635 5,193,141 5,200,000 Total Cash & Investments 31,009,527 30,984,162 31,469,925 3.08% Hillary Guirola-Leon April 16, 2026
Hillary Guirola-Leon, Interim City TreasurerI hereby certify that this report is in compliance with the City’s Investment Policy as adopted by the City Council on April 10, 2024, and the source of market valuation is obtained from various bank statements, the monthly CERBT, CEPPT & LAIF statements and the investment safekeeping account statement with US Bank. The City has the ability to meet its expenditure requirements for the next six months.

PAGE 169 of 175
LAIF
Date Type of Transaction Amount Notes
No transactions this month
East West Bank Money Market Account
Date Type of Transaction Amount Notes
No transactions this month
BMO Bank Safekeeping
Date Type of Transaction Amount Notes
No transactions this month
CalPERS CERBT Trust
Date Type of Transaction Amount Notes
No transactions this month
CalPERS CEPPT Trust
Date Type of Transaction Amount Notes
No transactions this month
PAGE 170 of 175
Home ->> PMIA ->> PMIA Average Monthly Effective Yields PMIA Average Monthly Effective Yields
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1977 5.770 5.660 5.660 5.650 5.760 5.850 5.930 6.050 6.090 6.090 6.610 6.730 1978 6.920 7.050 7.140 7.270 7.386 7.569 7.652 7.821 7.871 8.110 8.286 8.769 1979 8.777 8.904 8.820 9.082 9.046 9.224 9.202 9.528 9.259 9.814 10.223 10.218 1980 10.980 11.251 11.490 11.480 12.017 11.798 10.206 9.870 9.945 10.056 10.426 10.961 1981 10.987 11.686 11.130 11.475 12.179 11.442 12.346 12.844 12.059 12.397 11.887 11.484 1982 11.683 12.044 11.835 11.773 12.270 11.994 12.235 11.909 11.151 11.111 10.704 10.401 1983 10.251 9.887 9.688 9.868 9.527 9.600 9.879 10.076 10.202 10.182 10.164 10.227 1984 10.312 10.280 10.382 10.594 10.843 11.119 11.355 11.557 11.597 11.681 11.474 11.024 1985 10.579 10.289 10.118 10.025 10.180 9.743 9.656 9.417 9.572 9.482 9.488 9.371 1986 9.252 9.090 8.958 8.621 8.369 8.225 8.141 7.844 7.512 7.586 7.432 7.439 1987 7.365 7.157 7.205 7.044 7.294 7.289 7.464 7.562 7.712 7.825 8.121 8.071 1988 8.078 8.050 7.945 7.940 7.815 7.929 8.089 8.245 8.341 8.397 8.467 8.563 1989 8.698 8.770 8.870 8.992 9.227 9.204 9.056 8.833 8.801 8.771 8.685 8.645 1990 8.571 8.538 8.506 8.497 8.531 8.538 8.517 8.382 8.333 8.321 8.269 8.279 1991 8.164 8.002 7.775 7.666 7.374 7.169 7.098 7.072 6.859 6.719 6.591 6.318 1992 6.122 5.863 5.680 5.692 5.379 5.323 5.235 4.958 4.760 4.730 4.659 4.647 1993 4.678 4.649 4.624 4.605 4.427 4.554 4.438 4.472 4.430 4.380 4.365 4.384 1994 4.359 4.176 4.248 4.333 4.434 4.623 4.823 4.989 5.106 5.243 5.380 5.528 1995 5.612 5.779 5.934 5.960 6.008 5.997 5.972 5.910 5.832 5.784 5.805 5.748 1996 5.698 5.643 5.557 5.538 5.502 5.548 5.587 5.566 5.601 5.601 5.599 5.574 1997 5.583 5.575 5.580 5.612 5.634 5.667 5.679 5.690 5.707 5.705 5.715 5.744 1998 5.742 5.720 5.680 5.672 5.673 5.671 5.652 5.652 5.639 5.557 5.492 5.374 1999 5.265 5.210 5.136 5.119 5.086 5.095 5.178 5.225 5.274 5.391 5.484 5.639 2000 5.760 5.824 5.851 6.014 6.190 6.349 6.443 6.505 6.502 6.517 6.538 6.535 2001 6.372 6.169 5.976 5.760 5.328 4.958 4.635 4.502 4.288 3.785 3.526 3.261 2002 3.068 2.967 2.861 2.845 2.740 2.687 2.714 2.594 2.604 2.487 2.301 2.201 2003 2.103 1.945 1.904 1.858 1.769 1.697 1.653 1.632 1.635 1.596 1.572 1.545 2004 1.528 1.440 1.474 1.445 1.426 1.469 1.604 1.672 1.771 1.890 2.003 2.134 2005 2.264 2.368 2.542 2.724 2.856 2.967 3.083 3.179 3.324 3.458 3.636 3.808 2006 3.955 4.043 4.142 4.305 4.563 4.700 4.849 4.946 5.023 5.098 5.125 5.129 2007 5.156 5.181 5.214 5.222 5.248 5.250 5.255 5.253 5.231 5.137 4.962 4.801 2008 4.620 4.161 3.777 3.400 3.072 2.894 2.787 2.779 2.774 2.709 2.568 2.353 2009 2.046 1.869 1.822 1.607 1.530 1.377 1.035 0.925 0.750 0.646 0.611 0.569 2010 0.558 0.577 0.547 0.588 0.560 0.528 0.531 0.513 0.500 0.480 0.454 0.462 2011 0.538 0.512 0.500 0.588 0.413 0.448 0.381 0.408 0.378 0.385 0.401 0.382 2012 0.385 0.389 0.383 0.367 0.363 0.358 0.363 0.377 0.348 0.340 0.324 0.326 2013 0.300 0.286 0.285 0.264 0.245 0.244 0.267 0.271 0.257 0.266 0.263 0.264 2014 0.244 0.236 0.236 0.233 0.228 0.228 0.244 0.260 0.246 0.261 0.261 0.267 2015 0.262 0.266 0.278 0.283 0.290 0.299 0.320 0.330 0.337 0.357 0.374 0.400 2016 0.446 0.467 0.506 0.525 0.552 0.576 0.588 0.614 0.634 0.654 0.678 0.719 2017 0.751 0.777 0.821 0.884 0.925 0.978 1.051 1.084 1.111 1.143 1.172 1.239 2018 1.350 1.412 1.524 1.661 1.755 1.854 1.944 1.998 2.063 2.144 2.208 2.291 2019 2.355 2.392 2.436 2.445 2.449 2.428 2.379 2.341 2.280 2.190 2.103 2.043 2020 1.967 1.912 1.787 1.648 1.363 1.217 0.920 0.784 0.685 0.620 0.576 0.540 Select Language ▼
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PAGE 171 of 175
Home | Comments | Disclosure Notice | Privacy Notice | Accessibility Statement | Unclaimed Property | Site Map | Download Adobe Reader © 2026 California State Treasurer's Office
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2021 0.458 0.407 0.357 0.339 0.315 0.262 0.221 0.221 0.206 0.203 0.203 0.212 2022 0.234 0.278 0.365 0.523 0.684 0.861 1.090 1.276 1.513 1.772 2.007 2.173 2023 2.425 2.624 2.831 2.870 2.993 3.167 3.305* 3.434 3.534 3.670 3.843 3.929 2024 4.012 4.122 4.232 4.272 4.332 4.480 4.516 4.579 4.575 4.518 4.477 4.434 2025 4.366 4.333 4.313 4.281 4.272 4.269 4.258 4.251 4.212 4.150 4.096 4.025 2026 3.931 3.871 3.826
* Revised
PAGE 172 of 175
March 3.826
February 3.871
January 3.931
December 4.025
November 4.096
October 4.150
LAIF Apportionment Rate(2): 4.20
LAIF Earnings Ratio(2): 0.00011512010685708
LAIF Administrative Cost(1)*: 0.27
PMIA Average Life(1): 244
LAIF Fair Value Factor(1): 1.002181483
PMIA Daily(1): 3.97
PMIA Quarter to Date(1): 4.09
Treasuries

57.66%
Agencies

22.68%
Certificates of
Deposit/Bank Notes

9.63%
Time
Deposits

3.31%
Commercial
Paper

5.99%
Corporate
Bonds

0.57%
Loans

0.16%
Notes: The apportionment rate includes interest earned on the CalPERS Supplemental Pension Payment pursuant to Government Code 20825 (c)(1) .
*The percentage of administrative cost equals the total administrative cost divided by the quarterly interest earnings. The law provides that administrative costs are not to exceed 5% of quarterly EARNINGS of the fund. However, if the 13-week Daily Treasury Bill Rate on the last day of the fiscal year is below 1%, then administrative costs shall not exceed 8% of quarterly EARNINGS of the fund for the subsequent fiscal year.

Source:
(1) State of California, Office of the Treasurer
(2) State of California, Office of the Controller
PMIA Average Monthly
Effective Yields(1)
PMIA/LAIF Performance Report
as of 04/08/26
Daily rates are now available here. View PMIA Daily Rates Quarterly Performance
Quarter Ended 12/31/25
Chart does not include $855,000.00 in mortgages, which equates to 0.001%. Percentages may not total 100% due to rounding.

Pooled Money Investment Account
Monthly Portfolio Composition (1)
2/28/26
$164.6 billion
PAGE 173 of 175
Institution:

Weekly as of Date:

Signature Date
Name and Title
Weekly Call Report Certification
Local Agency Security Program
Two authorized officers are required to executed the Weekly Call Report pursuant to CCR§16005.1.1(a).

The authorized signers of East West Bank each declares, for himself or herself alone and not for the other: I hereby verify that I have personal knowledge of the matters set forth in the Weekly Call Report (as of 04/08/2026) submitted pursuant to GC§ 53663(b) and CCR§16005.4.2 to the best of my knowledge and belief, the information contained therein is true and correct.

Name and Title
Yi Liu, VP-Financial Quantitative Analyst
East West Bank
4/8/2026
Signature Date
Lily Li, VP- Assistant Treasury Operation Manager
04/09/2026 04/09/2026
PAGE 174 of 175
$ 760,000,000.00
Excess/Deficiency in Pledged Collateral: $ 50,017,206.43 Preparer Name:

Preparer Title:

Preparer Phone #:

Preparer Email Address:

Shan Xu
Treasury Analyst II
Market Value of Pledged Securities as of
Weekly Report Date: $ -
$ -
$ -
$ -
$ 760,000,000.00
$ 50,017,206.43
Agent of Depository:

VP- Assistant Treasury Operation Manager
VP-Financial Quantitative Analyst
Authorizer #1 Name:

Authorizer #2 Name:

Authorizer #1 Title:

Authorizer #2 Title:

Lily Li
Yi Liu
6267686949
[email protected]
Description of Other Deposits:

Federal Home Loan Bank of San
Francisco
Minimum Collateral Required:
$ -
$ -
$ -
$ 676,174,089.11
$ 709,982,793.57
$ - $ 676,174,089.11
$ -
$ -
$ -
Less: Other (Specify on Line 17):

Total Secured Deposits:
$ 709,982,793.57
$ -
$ -
$ 608,821,796.39
$ 1,411,784,820.19
$ 126,788,934.69
$ -
$ -
$ 608,821,796.39
$ 1,411,784,820.19
$ 126,788,934.69
Less: CDAR Deposits:
$ -
$ -
$ -
$ -
$ -
Total Deposits & Accrued Interest:

Less: Deposits Subject to Waivers:

Less: Interest:

Less: Uncollected Funds:
$ -
$ -
$ -
$ -
$ -
$ -
Total
Mailing Address:

Weekly Report As of Date:
135 N Los Robles Ave, 8th Floor , Pasadena, CA 91101
4/8/2026 Submission Date: 4/9/2026
Pool #1 (x110%) Pool #2 (x150%) Pool #3 (x105%)
Weekly Call Report
Local Agency Security Program
California Department of Financial Protection and Innovation Institution Name: East West Bank CID #: 194
PAGE 175 of 175

San Marino City CouncilApril 24, 2026

San Marino City Council
April 24, 2026