PREVIOUS SUMMARY – EXHIBIT 3 (BEFORE REVISION)
FYs 2027-2028 PROPOSED BUDGET SUMMARY
FY 2026-27 PROPOSED FY 2027-28 PROPOSED
General Funds Total % Change General Funds Total % Change Baseline Revenue 58,904,893 56,761,822 7,744,216 64,506,038 5,601,145 9.51% 58,475,920 7,976,260 66,452,180 1,946,142 3.02% Transfers In 7,655,407 163,925 7,732,276 7,896,201 240,795 3.15% 163,925 7,979,293 8,143,218 247,017 3.13% From Available Fund Balance 3,415,335 - 15,252 15,252 (3,400,083) -99.55% - 29,892 29,892 14,640 95.98% Total Revenue Sources 69,975,635 56,925,747 15,491,744 72,417,492 2,441,857 3.49% 58,639,845 15,985,445 74,625,290 2,207,798 3.05% Personnel (including UAL) 39,117,547 35,420,422 5,354,147 40,774,570 1,657,023 4.24% 36,369,221 5,500,153 41,869,373 1,094,804 2.69% Services and Supplies 21,626,768 17,247,449 7,312,246 24,559,695 2,932,927 13.56% 18,175,828 7,651,110 25,826,938 1,267,242 5.16% Transfers Out
General Funds 7,655,407 7,732,276 163,925 7,896,201 240,795 3.15% 7,979,119 163,925 8,143,044 246,843 3.13% Other Fund Subsidies 3,059,641 4,007,356 - 4,007,356 947,715 30.97% 4,251,373 - 4,251,373 244,017 6.09% Debt Service 2,705,870 2,724,920 - 2,724,920 19,050 0.70% 2,727,920 - 2,727,920 3,000 0.11% CIP 1,000,000 1,000,000 - 1,000,000 - 0.00% 1,000,000 - 1,000,000 - 0.00% Total Uses of Resources 68,399,722 60,400,148 12,830,319 73,230,466 4,830,744 7.06% 62,524,168 13,315,188 75,839,355 2,608,889 3.56% Surplus/(Shortfall) 1,575,913 (3,474,400) 2,661,425 (812,975) (2,388,888) -151.59% (3,884,322) 2,670,257 (1,214,065) (401,090) 49.34% BASELINE REVENUE DETAILS FY 2026-27 PROPOSED FY 2027-28 PROPOSED General Funds Total % Change General Funds Total % Change Casino Pilot 2,318,968 2,365,348 - 2,365,348 46,379 2.00% 2,412,655 - 2,412,655 47,307 2.00% Casino Revenue 31,879,134 30,951,565 - 30,951,565 (927,569) -2.91% 31,261,080 - 31,261,080 309,515 1.00% Cannabis Revenue - 350,000 - 350,000 350,000 0.00% 750,000 - 750,000 400,000 114.29% Fines and Fees 250,000 190,000 - 190,000 (60,000) -24.00% 190,000 - 190,000 - 0.00% Grants - - - - - 0.00% - - - - 0.00%
Intergovernmental (excl. VLF) 2,364,450 768,350 1,940,061 2,708,411 343,961 14.55% 770,350 1,958,975 2,729,325 20,914 0.77% Licenses and Permits 375,000 - 425,000 425,000 50,000 13.33% - 430,000 430,000 5,000 1.18% Miscellaneous Revenue (excl. Fund Bal) 470,000 35,000 1,500 36,500 (433,500) -92.23% 30,000 1,500 31,500 (5,000) -13.70% Other Taxes (incl. Franchise, excl. PILOT) 1,463,750 1,108,757 - 1,108,757 (354,993) -24.25% 1,116,355 - 1,116,355 7,598 0.69% Property Taxes (incl. RPTTF) 3,096,200 2,200,665 1,931,882 4,132,547 1,036,347 33.47% 2,769,842 2,104,882 4,874,724 742,177 17.96% Proceeds from Sale of Property - 2,000,000 - 2,000,000 2,000,000 0.00% 2,400,000 - 2,400,000 400,000 20.00% Sales Tax (incl. Meas S/Bradley Burns) 7,242,725 5,075,747 2,151,925 7,227,672 (15,053) -0.21% 4,369,407 2,176,925 6,546,332 (681,340) -9.43% Use of Property and Money 1,307,000 3,767,416 238,348 4,005,764 2,698,764 206.49% 3,960,976 248,478 4,209,454 203,690 5.08% Utility Users Tax 3,075,000 3,240,061 - 3,240,061 165,061 5.37% 3,766,085 - 3,766,085 526,024 16.23% Property Taxes in Lieu of VLF 3,754,665 3,941,913 - 3,941,913 187,248 4.99% 4,084,170 - 4,084,170 142,257 3.61% Charges for Services 1,308,000 767,000 1,055,500 1,822,500 514,500 39.33% 595,000 1,055,500 1,650,500 (172,000) -9.44% Note Repayment - - - - - 0.00% - - - - 0.00%
Total 58,904,893 56,761,822 7,744,216 64,506,038 5,601,145 9.51% 58,475,920 7,976,260 66,452,180 1,946,142 3.02% TRANSFERS IN FY 2026-27 PROPOSED FY 2027-28 PROPOSED
General Funds Total % Change General Funds Total % Change General Fund (obj 39999) 713,925 163,925 - 163,925 (550,000) -77.04% 163,925 - 163,925 - 0.00% Special Revenue Funds (obj 39999) 6,941,481 - 7,732,276 7,732,276 790,795 11.39% - 7,979,293 7,979,293 247,017 3.19% Total 7,655,407 163,925 7,732,276 7,896,201 240,795 3.15% 163,925 7,979,293 8,143,218 247,017 3.13% PERSONNEL EXPENSE DETAILS FY 2026-27 PROPOSED FY 2027-28 PROPOSED General Funds Total % Change General Funds Total % Change Salaries/Wages 26,538,561 22,626,098 4,159,350 26,785,448 246,887 0.93% 23,225,681 4,291,739 27,517,420 731,972 2.73% Benefits (excl. UAL & OPEB) 7,797,856 6,264,534 1,194,797 7,459,332 (338,524) -4.34% 6,350,672 1,208,413 7,559,085 99,754 1.34% CalPERS UAL 4,781,130 5,812,788 - 5,812,788 1,031,658 21.58% 6,040,016 - 6,040,016 227,228 3.91% OPEB Retiree Health Care - 717,002 - 717,002 717,002 0.00% 752,852 - 752,852 35,850 5.00% Total 39,117,547 35,420,422 5,354,147 40,774,570 1,657,023 4.24% 36,369,221 5,500,153 41,869,373 1,094,804 2.69% FY 2026-27 PROPOSED FY 2027-28 PROPOSED
General Funds Total % Change General Funds Total % Change 1110 City Council 4,027,043 179,915 - 179,915 (3,847,128) -95.53% 178,815 - 178,815 (1,100) -0.61% 1210 City Attorney 112,650 150,000 - 150,000 37,350 33.16% 165,000 - 165,000 15,000 10.00% 1310 City Manager 554,872 338,241 - 338,241 (216,631) -39.04% 347,766 - 347,766 9,525 2.82% 1320 City Manager-ED 124,763 119,313 - 119,313 (5,450) -4.37% 119,313 - 119,313 - 0.00% 1330 City Clerk - 75,536 - 75,536 75,536 0.00% 78,021 - 78,021 2,485 3.29% 1340 Human Resources - 181,802 - 181,802 181,802 0.00% 181,474 - 181,474 (328) -0.18% 1420 Finance/Admin Svcs 299,535 433,504 - 433,504 133,969 44.73% 468,205 - 468,205 34,701 8.00% 1430 Multi-Dept Gen. Gov. 4,381,052 8,442,496 2,080,887 10,523,383 6,142,332 140.20% 9,035,544 2,183,860 11,219,404 696,021 6.61% Multi-Dept EBRCS - - - - - 0.00% - - - - 0.00%
Multi-Dept Cap Asset - - - - - 0.00% - - - - 0.00%
ALL FUNDS
BUDGET SUMMARY
FY 2025-26
Adopted
(Combined)
Special Revenue
Funds
FY26-FY27
Difference
Special Revenue
Funds
FY27-FY28
Difference
FY 2025-26
Adopted
(Combined)
Special Revenue
Funds
FY26-FY27
Difference
Special Revenue
Funds
FY27-FY28
Difference
FY 2025-26
Adopted
(Combined)
Special Revenue
Funds
FY26-FY27
Difference
Special Revenue
Funds
FY27-FY28
Difference
FY 2025-26
Adopted
(Combined)
Special Revenue
Funds
FY26-FY27
Difference
Special Revenue
Funds
FY27-FY28
Difference
SERVICE AND SUPPLIES EXPENSE
DETAILS
FY 2025-26
Adopted
(Combined)
Special Revenue
Funds
FY26-FY27
Difference
Special Revenue
Funds
FY27-FY28
Difference
PREVIOUS SUMMARY – EXHIBIT 3 (BEFORE REVISION)
1510 City Manager-I.T. 339,436 75,064 - 75,064 (264,372) -77.89% 31,440 - 31,440 (43,624) -58.12% 1755 Development Services 427,800 - 371,670 371,670 (56,130) -13.12% - 368,050 368,050 (3,620) -0.97% 2110 Police 4,620,240 4,653,400 - 4,653,400 33,160 0.72% 4,953,350 - 4,953,350 299,950 6.45% 3310 PW Engineering 308,734 461,370 - 461,370 152,636 49.44% 460,044 - 460,044 (1,326) -0.29% 3410 PW-Bldg Maintenance 503,020 792,857 - 792,857 289,837 57.62% 793,714 - 793,714 857 0.11% 3710 PW-Street Maint. 577,381 - 693,404 693,404 116,023 20.09% - 703,822 703,822 10,418 1.50% 5110 CS-YSCP 1,125,977 892,602 - 892,602 (233,375) -20.73% 899,896 - 899,896 7,294 0.82% 5210 CS-Recreation 499,790 451,350 - 451,350 (48,440) -9.69% 463,247 - 463,247 11,897 2.64% 5310 CS-Senior Services - - - - - 0.00% - - - - 0.00%
Total 17,902,292 17,247,449 3,145,961 20,393,410 2,491,118 13.92% 18,175,828 3,255,732 21,431,560 1,038,150 5.09% TRANSFERS OUT FY 2026-27 PROPOSED FY 2027-28 PROPOSED
General Funds Total % Change General Funds Total % Change Total Transfers Out (obj 49999) 7,655,407 7,732,276 163,925 7,896,201 240,795 3.15% 7,979,119 163,925 8,143,044 246,843 3.13% Detail (per receiving fund obj 39999):
Other Funds Subsidies:
Fund 200 Gas Tax 432,460 819,324 - 819,324 386,864 89.46% 848,581 - 848,581 29,257 3.57% Fund 201 Measure K 760,455 1,007,887 - 1,007,887 247,432 32.54% 1,085,860 - 1,085,860 77,973 7.74% Fund 212 Dev Services 838,417 1,101,825 - 1,101,825 263,408 31.42% 1,169,340 - 1,169,340 67,515 6.13% Fund 237 Street Lighting 1,028,309 1,078,321 - 1,078,321 50,012 4.86% 1,147,592 - 1,147,592 69,271 6.42% Total Other Funds Subsidies 3,059,641 4,007,356 - 4,007,356 947,715 30.97% 4,251,373 - 4,251,373 244,017 6.09% Debt Service:
Fund 315 LRB-2015A 130,320 136,320 - 136,320 6,000 4.60% 136,320 - 136,320 - 0.00% Fund 420 Series 2022 1,767,950 1,781,000 - 1,781,000 13,050 0.74% 1,784,000 - 1,784,000 3,000 0.17% Fund 469 Series 2018 807,600 807,600 - 807,600 - 0.00% 807,600 - 807,600 - 0.00% Total Debt Service 2,705,870 2,724,920 - 2,724,920 19,050 0.70% 2,727,920 - 2,727,920 3,000 0.11% CIP:
Fund 320 1,000,000 1,000,000 - 1,000,000 - 0.00% 1,000,000 - 1,000,000 - 0.00% FY 2025-26
Adopted
(Combined)
Special Revenue
Funds
FY26-FY27
Difference
Special Revenue
Funds
FY27-FY28
Difference