Agenda packet — San Rafael City Council, June 2, 2025 (part 3 of 3)

08.00.05 - Park & Field Fees
Proposed
Fee -
Effective
1/1/26
Proposed Fee -
Effective 1/1/26
Athletic Field Fees
Albert Park Stadium All Field
Non-profit organizations Per Hour $48 $53 $51 $56 5% Increase based on market rate analysis Private use & non-profit fundraising Per Hour $60 $66 $63 $69 5% Increase based on market rate analysis Commercial groups Per Hour $70 $77 $74 $81 5% Increase based on market rate analysis Game Field Prep Flat Rate $33 $36 $34 $38 5% Increase based on market rate analysis Refundable reservation/damage deposit Flat Rate $300 $300 $300 $300 No Change Lights (evening uses) Per Hour $45 $50 $47 $52 5% Increase based on market rate analysis Pickleweed Field (per soccer field)
Non-profit organizations Per Hour $31 $34 $45 $49 5% Increase based on market rate analysis Private use & non-profit fundraising Per Hour $37 $41 $37 $41 5% Increase based on market rate analysis Commercial groups Per Hour $51 $56 $51 $56 5% Increase based on market rate analysis Refundable reservation/damage deposit Flat Rate $300 $300 $300 $300 No Change Bernard Hoffman Field
Non-profit organizations Per Hour $22 $24 $23 $25 5% Increase based on market rate analysis Private use & non-profit fundraising Per Hour $33 $36 $34 $38 5% Increase based on market rate analysis Commercial groups Per Hour $43 $47 $45 $50 5% Increase based on market rate analysis Refundable reservation/damage deposit Flat Rate $100 $100 $100 $100 No Change Victor Jones Field
Non-profit organizations Per Hour $22 $24 $23 $25 5% Increase based on market rate analysis Private use & non-profit fundraising Per Hour $33 $36 $34 $38 5% Increase based on market rate analysis Commercial groups Per Hour $43 $47 $45 $50 5% Increase based on market rate analysis Refundable reservation/damage deposit Flat Rate $100 $100 $100 $100 No Change Park Facilities Fees
Redwood Grove - Gerstle Park Picnic Area (3hr minimum)
Non-profit organizations Per Hour $33 $36 $34 $38 5% Increase based on market rate analysis Private use & non-profit fundraising Per Hour $43 $47 $45 $50 5% Increase based on market rate analysis Commercial groups Per Hour $55 $60 $57 $63 5% Increase based on market rate analysis Pickleweed Park Picnic Area (3hr min)
Non-profit organizations Per Hour $17 $19 $17 $19 5% Increase based on market rate analysis Resident private use & non-profit fundraising events Per Hour $22 NA $23 NA 5% Increase based on market rate analysis Non-Resident private use & non-profit fundraising events NA $47 NA $50 5% Increase based on market rate analysis Commercial groups Per Hour $55 $60 $57 $63 5% Increase based on market rate analysis Small Group Picnic Areas (Gerstle Park 1 & 2; Sun Valley, Victor Jones - Upper & Lower; Terra Linda; Santa Margarita; Frietas) (3hr min) Non-profit organizations Per Hour $22 $24 $23 $25 5% Increase based on market rate analysis Private use & non-profit fundraising Per Hour $33 $36 $34 $38 5% Increase based on market rate analysis Commercial groups Per Hour $43 $47 $45 $50 5% Increase based on market rate analysis Turf/Black Top Areas
Non-profit organizations Per Hour $22 $24 $23 $25 5% Increase based on market rate analysis Private use & non-profit fundraising Per Hour $33 $36 $34 $38 5% Increase based on market rate analysis Commercial groups Per Hour $43 $47 $45 $50 5% Increase based on market rate analysis Park Rental for Special Event - Use of a full park for a special event; will create list of parks where this is allowed. (Daily Rate - additional facility attendant of trash pick up fees may be applied)
Attachment 2
21 Non-profit organizations Per Day $541 $595 $568 $625 5% Increase based on market rate analysis Private use & non-profit fundraising Per Day $649 $714 $681 $749 5% Increase based on market rate analysis Commercial groups Per Day $757 $833 $795 $874 5% Increase based on market rate analysis Staff attendant fee Per Hour $32 $32 $34 $37 5% Increase based on market rate analysis Tennis Court Fees
Tennis Courts (Leagues/Tournament Play)
Non-profit organizations Per Court Per Hour $17 $18 $18 $19 5% Increase based on market rate analysis Private use & non-profit fundraising Per Court Per Hour $22 $24 $23 $25 5% Increase based on market rate analysis Commercial groups Per Court Per Hour $27 $30 $29 $32 5% Increase based on market rate analysis Lights (evening uses) Per Hour $22 $24 $23 $25 5% Increase based on market rate analysis Tennis Keys
Tennis keys - Adult (18+ years) Per Year $55 $60 $57 $63 5% Increase based on market rate analysis Tennis keys - Youth (under 18) Per Year $55 $60 $57 $63 5% Increase based on market rate analysis Tennis keys - seniors (60 and over) Per Year $55 $60 $57 $63 5% Increase based on market rate analysis Community Garden Fees
Community Garden annual fee (Terra Linda) See Note for NR fee eligibility
See Note for NR fee
eligibility
Full Plot = 450' sq. ft. Per Plot Per Year $144 $158 $151 $166 5% Increase based on market rate analysis Half-Plot = 225' sq. ft. Per Plot Per Year $71 $79 $75 $82 5% Increase based on market rate analysis Community Garden annual fee (Canal)
Full Plot = 50' sq. ft. Per Plot Per Year $81 $89 $85 $93 5% Increase based on market rate analysis Half-Plot = 25' sq. ft. Per Plot Per Year $41 $45 $43 $47 5% Increase based on market rate analysis Fee Category Unit of Measure Resident Fee Non-Resident Fee Resident Fee Non-Resident Fee Rationale for change

08.00.06 - Miscellaneous Fees
Proposed
Fee -
Effective
1/1/26
Vertical Bannner 3-weeks $71 NA $75 NA 5% Increase based on market rate analysis Horizontal Banner - Cross Street 3-weeks $427 NA $448 NA 5% Increase based on market rate analysis Fee Category Unit of Measure Resident Fee Non-Resident Fee Resident Fee Non-Resident Fee Rationale for change

08.06.10 - Childcare Program Fees
Childcare Regular Fees Resident Fee Non-Resident Fee
Proposed
Resident Fee
- Effective
8/1/25
Non-Resident Fee
Full Day Program Day $66 NA $69 NA 5% Increase based on market rate analysis Preschool Tuition Month $1,739 NA $1,913 NA 10% Increase based on market rate analysis Registration Fee Annual $84 NA $88 NA 5% Increase based on market rate analysis Summer Kid's Camp Week $398 NA $438 NA 10% Increase based on market rate analysis Childcare Afterschool Program Fees
5 Days/wk Month $596 NA $626 NA 5% Increase based on market rate analysis 3 Days/wk Month $329 NA $345 NA 5% Increase based on market rate analysis 3 days/wk incl. Wed Month $391 NA $411 NA 5% Increase based on market rate analysis Kindergarten Part Day (3 Days/Wk) Month $207 NA $217 NA 5% Increase based on market rate analysis Kindergarten Part Day (4 Days/Wk) Month $264 NA $277 NA 5% Increase based on market rate analysis Kindergarten Full Day (3 Days/Wk) Month $456 NA $479 NA 5% Increase based on market rate analysis Kindergarten Full Day (5 Days/Wk) Month $782 NA $821 NA 5% Increase based on market rate analysis *Due to school district schedule changes, MCSD and SRCS program sites will now utilize a standard Childcare Afterschool Program Fee.

Historically, we have maintained different fees for MCSD due to significant differences in days and program hours which no longer exist due to changes to MCSD release schedules and days of operation. This proposal will align district fees, reducing administrative complexity.

Note: San Rafael Community Gardens are for use by San Rafael residents only. Beginning 1/1/22, gardeners that moved out of San Rafael are no longer eligible to participate in this program. Current gardeners who moved out of San Rafael prior to January 1, 2022 were allowed to retain their garden plot.

Attachment 2
22 City of San Rafael
Admin Citations
Current Fee
Muni Service Name Fee Description Fee No Change CPI Other Notes

2.70%
Chapter 4 Muni Code Regulations

04.08.020 Uniform Fire Code Violation - Sections 103.43.2, 103.43.3, 103.43.4 Flat Fee $ 500 $ 500 Riding Skateboard, Roller-Skates or EPAMD on Posted Sidewalk, Street, or Other Public Place
0 0
0 1

05.34.010 First Offense Flat Fee $ 50 $ 50
Second Offense Flat Fee $ 100 $ 100
Thrid & Additional Offense Each $ 250 $ 250
Riding Bicycle, Roller-Skates, Skateboard, or EPAMD on Sidewalk or Public Place In Violation of Vehicle/Pedestrian Right of Way
0 0
1 05.24.030 First Offense Flat Fee $ 50 $ 50
Second Offense Flat Fee $ 100 $ 100
Thrid & Additional Offense Each $ 250 $ 250
Pedestrian Failing to Use Crosswalk 0 0 0 0

05.36.020 First Offense Flat Fee $ 50 $ 50
Second Offense Flat Fee $ 100 $ 100
Thrid & Additional Offense Each $ 250 $ 250

05.36.030 Crossing Roadway at Other than Rigt Angles 0 0 0 First Offense Flat Fee $ 50 $ 50
Second Offense Flat Fee $ 100 $ 100
Thrid & Additional Offense Each $ 250 $ 250

05.36.040 Standing in Roadway 0 0 0
First Offense Flat Fee $ 50 $ 50
Second Offense Flat Fee $ 100 $ 100
Thrid & Additional Offense Each $ 250 $ 250
Other Chapter 5 Muni Code Regulations

05.12.050 Unauthorized Person Directing Traffic Flat Fee $ 275 $ 275

05.32.030 Vehicle Driven on Sidealk Flat Fee $ 275 $ 275

06.10.010 Marin County Animal Code - 8.04.179, 8.04.240, & 8.04.245 0 0 0 First Offense Flat Fee $ 50 $ 50
Second Offense Flat Fee $ 100 $ 100
Thrid & Additional Offense Each $ 250 $ 250

06.10.010 Marin County Animal Code 0 0 0

8.04.180 Flat Fee $ 325 $ 325

8.04.181 Flat Fee $ 325 $ 325

8.12.010 Flat Fee $ 325 $ 325

8.12.020 Flat Fee $ 325 $ 325

06.10.030 Leash Violation 0 0 0
First Offense Flat Fee $ 50 $ 50
Second & Additional Offense Flat Fee $ 100 $ 100

06.10.040 Dogs Prohibited at Downtown Farmer's Market & Other Special Events 0 0 0 First Offense Flat Fee $ 50 $ 50
Regulations for Parks, etc. 0 0 0

08.10.100 (F & I) Destruction/Removal of Plants or Other Public Property Flat Fee $ 500 $ 500

08.10.090.E Guns & Dangerous Instruments Flat Fee $ 500 $ 500

08.10.020-.050 &
.080-.170 All Other - First Offense
Flat Fee
$ 50 $ 50
All Other - Second Offense Flat Fee $ 100 $ 100
All Other - Thrid & Additional Offense Each $ 250 $ 250

08.12.210 Trespassing Upon Private Property Prohibited 0 0 0 First Offense Flat Fee $ 275 $ 275
Second & Additional Offense Each $ 500 $ 500

08.14.110 Smoking Ordinance Violation 0 0 0
First Offense Flat Fee $ 100 $ 100
Second Offense Flat Fee $ 200 $ 200
Thrid & Additional Offense Each $ 500 $ 500

08.19.020 Social Host Ordinance 0 0 0 Police Department request to have this MuniCode Chapter Admin Citation set up as permitted under Chapter 08.19 First Offense Flat Fee 275$ Aligns with similar offenses Second & Additional Offense* Each 500$ Aligns with similar offenses

08.30.020 Human Habitation of a Vehicle 0 0 0
First Offense Flat Fee $ 50 $ 50
Proposed Fee
Attachment 2
23 City of San Rafael
Admin Citations
Current Fee
Muni Service Name Fee Description Fee No Change CPI Other Notes Proposed Fee
Second & Additional Offense Each $ 200 $ 200
Other Chapter 8 Muni Code Regulations

08.12.080 Bill Posting & Political Signs on Public Property Prohibited Flat Fee $ 325 $ 325

08.12.110 Unlawful to Place Obstructions on Sidewalks Flat Fee $ 325 $ 325

08.12.120 Duty to Trim Sidewalk Trees & Hedges Flat Fee $ 275 $ 275

08.12.170 Discharge of Gun, Pistols, & Other Weapons Prohibited Flat Fee $ 500 $ 500

08.13.030 Loud or Unusual Noise Flat Fee $ 275 $ 275

08.13.040 General Noise Limit Flat Fee $ 275 $ 275

08.35.030 Graffiti Ordinance Flat Fee $ 250 $ 250

09.12.030 Deposit/Maintenance of Offensive Substances 0 0 0 First Offense Flat Fee $ 275 $ 275
Second & Additional Offense Each $ 500 $ 500

09.12.034 Littering in Public Places 0 0 0
First Offense Flat Fee $ 50 $ 50
Second Offense Flat Fee $ 100 $ 100
Thrid & Additional Offense Each $ 250 $ 250
Other Chapter 9 Muni Code Regulations 0 0 0

09.12.036 Merchant's Duty to Keep Sidewalks Free of Litter Flat Fee $ 275 $ 275

09.12.040 Maintenance of Weeds/Deleterious Growth Prohibited Flat Fee $ 325 $ 325

09.19.050 Dumping/Burying of Solid Waste Prohibited Flat Fee $ 325 $ 325

09.19.060 Accumulation of Solid Waste Prohibited Flat Fee $ 325 $ 325

09.19.070 Buring of Solid Waste Prohibited Flat Fee $ 325 $ 325

09.19.190 Weekly Garbage Service Required Flat Fee $ 325 $ 325

09.20.020 Dumping of Pollutants into Water Control System Prohibited Flat Fee $ 500 $ 500

09.22.050 Refusal to Pay Household Hazardous Waste Fee Flat Fee $ 275 $ 275 Falsification of Household Hazardous Waste Flat Fee $ 275 $ 275

09.23.050 Falsification of Conditionally Exempt Small Quantity Generator Waste Flat Fee $ 275 $ 275

09.30.060 Discharge of Pollutants Prohibited Flat Fee $ 500 $ 500 Chapter 10 Muni Code Regulations 0 0 0

10.04.210 Business License Required Flat Fee $ 325 $ 325 Chapter 12 Muni Code Regulations 0 0 0

12.12 - 12.38 Building Regulations Flat Fee $ 500 $ 500 Land Use Regulations 0 0 0

14.04.020 Residential Flat Fee $ 325 $ 325

14.05.020 - .022 Commercial Flat Fee $ 325 $ 325

14.06.020 Industrial Flat Fee $ 325 $ 325

14.08.020 Marine Related Flat Fee $ 325 $ 325

14.09.020 Public/Quasi Flat Fee $ 325 $ 325

14.10.020 Parks/Open Space Flat Fee $ 325 $ 325

14.11.020 Water Flat Fee $ 325 $ 325

14.13.030 Wetland Overlay Flat Fee $ 325 $ 325
Signs 0 0 0

14.19.041 Permit Required Flat Fee $ 325 $ 325

14.19.053 Location, Placement, & Design Flat Fee $ 325 $ 325

14.19.070 Temporary Sign Standards Flat Fee $ 325 $ 325

14.19.080 Prohibited Signs Flat Fee $ 325 $ 325
Other Chapter 14 Muni Code Regulations 0 0 0

14.16.020 Accessory Structures Flat Fee $ 500 $ 500

14.16.140 Fences Flat Fee $ 300 $ 300

14.16.220 Home Occupation Ordinance Flat Fee $ 325 $ 325

14.16.250 Motor Vehicle Maintenance & Storage in Residential Districts Flat Fee $ 275 $ 275

14.16.285 Second Dwelling Unit Standards Flat Fee $ 500 $ 500

14.17.020 Animal Keeping Flat Fee $ 325 $ 325

14.22.070 Use Permits - Conditions of Approval Flat Fee $ 325 $ 325

14.23.060 Variances - Conditions of Approval Flat Fee $ 325 $ 325

14.24.050 Exceptions - Conditions of Approval Flat Fee $ 325 $ 325

14.25.020 Environmental Design Review Permits Flat Fee $ 325 $ 325

14.25.040 Improvements Subject to Review Flat Fee $ 325 $ 325

14.25.080 Environmental Design Review - Conditions of Approval Flat Fee $ 325 $ 325

14.30.040 Failure to Comply with Conditions of any Permit or Approval Flat Fee $ 325 $ 325

17.20.060 Obstruction in Water & Sunken Vessels 0 0 0
Attachment 2
24 City of San Rafael
Admin Citations
Current Fee
Muni Service Name Fee Description Fee No Change CPI Other Notes Proposed Fee
First Offense Flat Fee $ 275 $ 275
Second & Additional Offense Each $ 500 $ 500

17.20.070 Dangerous & Disabled Vessels 0 0 0
First Offense Flat Fee $ 275 $ 275
Second & Additional Offense Each $ 500 $ 500

17.30.010 Vessel Speed Restrictions 0 0 0
First Offense Flat Fee $ 50 $ 50
Second & Additional Offense Each $ 100 $ 100
Other Chapter 17 Muni Code Regulations 0 0 0

17.10.030 Dredging, Dumping, Excavating, Constructing without a City Tidelands Permit Flat Fee $ 500 $ 500

17.20.050 Anchoring & Mooring Prohibited Flat Fee $ 275 $ 275 Open Space Lands 0 0 0

19.10.060(10) Destruction of Property Flat Fee $ 500 $ 500

19.10.060(18) Hunting & Dangerous Weapons Flat Fee $ 500 $ 500

19.10.060(1-9)(11-
17)(19-30) Other Regulations - First Offense
Flat Fee
$ 50 $ 50
Other Regulations - Second Offense Flat Fee $ 100 $ 100 Other Regulations - Third & Additional Offense Each $ 250 $ 250 Footnotes
FBHR = Fully Burdened Hourly Rate For Staff Positions (Applicable Average Salary + Fringe Benefits + 10% Overhead Rate) * Repeat violations by the same person within 36-months from the date of administrative citation.

Attachment 2
25 City of San Rafael
Maintenance Services - Sewer & Drainage
Current Fee
Muni Service Name Fee Description Fee No Change CPI Other Notes Maintenance Services 2.70%
Sewer Service - San Rafael Sanitation District* Full Cost Recovery Using Business Cost Study Data
Full Cost Recovery Using
Business Cost Study Data
Drainage - Storm Water** Per EDU $ 28 $ 29
Footnotes
FBHR = Fully Burdened Hourly Rate For Staff Positions (Applicable Average Salary + Fringe Benefits + 10% Overhead Rate) * Subject to Negotiations with SRSD Board
** Subject to Proposition 218 Requirements
Proposed Fee
Attachment 2
26 ____________________________________________________________________________________

FOR CITY CLERK ONLY
Council Meeting:

Disposition:

Agenda Item No: 9.a
Meeting Date: June 2, 2025

SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: Finance
Prepared by: Paul Navazio, Finance Director
Shawn Plate, Finance Manager
Van Bach, Accounting Manager
City Manager Approval: ___________
TOPIC: FINAL CITYWIDE BUDGET FOR FISCAL YEAR 2025-26, GANN LEGAL SPENDING

LIMIT, MEASURE A WORKPLAN, AND CAPITAL IMPROVEMENT PROGRAM SUBJECT: 1. RESOLUTION APPROVING THE CITYWIDE BUDGET AND CAPITAL IMPROVEMENT PROGRAM BUDGET FOR THE FISCAL YEAR 2025-26,

PROVIDING FOR THE APPROPRIATIONS AND EXPENDITURE OF ALL SUMS SET FORTH IN THE BUDGET IN THE AMOUNT OF $192,282,438, WITH NET APPROPRIATIONS OF $163,777,889.

2. RESOLUTION APPROVING FISCAL YEAR 2025-26 GANN APPROPRIATIONS LIMIT AT $197,230,566.

3. RESOLUTION APPROVING THE MEASURE A WORK PLAN FOR PROPOSED EXPENDITURE OF MEASURE A FUNDS FOR FY 2025-26

4. APPROVAL OF THE CAPITAL IMPROVEMENT PROGRAM FOR FY 2025-26 THROUGH FY 2027-28.

RECOMMENDATION:

1. Adopt a resolution approving the Citywide Budget and Capital Improvement Program for the Fiscal Year 2025-26, providing for the appropriations and expenditure of all sums set forth in the budget in the amount of $192,282,438 with net appropriations of $163,777,889. (Attachment 1)

2. Adopt a resolution approving the Fiscal Year 2025-26 Gann Appropriations Limit. (Attachment 2).

3. Adopt a resolution approving the Measure A Work Plan for Fiscal Year 2025-26 (Attachment 3).

4. Approval of the Capital Improvement Program – FY 2025-26 through FY 2027-28 (Attachment 4).
____________________________________________________________________________________

FOR CITY CLERK ONLY
Council Meeting:

Disposition:

EXECUTIVE SUMMARY:

This report presents the final proposed Fiscal Year (FY) 2025-26 Budget. This item represents the culmination of the budget development process, including considerable cross-departmental collaboration and City Council input. The Budget presented herein has been informed by the first-year work plan supporting the updated City Council 3-year Strategic Plan, which is being presented for consideration and adoption via a separate agenda item. The Preliminary Proposed FY 2025-26 Budget was presented and discussed at the City Council meeting on May 19. This agenda item incorporates feedback from the City Council and minor revisions to the FY 2025-26 Budget and is presented for City Council consideration and adoption.

BACKGROUND:

A budget is a spending plan for the City's available financial resources and the legal authority for City departments to spend these resources for public purposes. Through these resources, programs and services are provided, and capital investments are made to meet the community's needs. As a result, in addition to considering the constraints imposed by current and projected resources available to meet these needs, the annual budget and multi-year capital plan align with the existing fiscal policies approved by the City Council. Additionally, the proposed FY 2025-26 Budget aligns with the proposed City Council Three-year (FY 2025-28) Strategic Plan, which includes the Council’s goals and objectives, which will be presented at June 2, 2025, City Council meeting.

To balance these objectives, the budget supporting ongoing operations and service levels must be funded largely through recurring revenues. In contrast, non-recurring expenditures, one-time projects, and capital investments are funded through a combination of recurring and one-time funding sources, as well as available fund balances identified for specific projects and initiatives. Another guiding objective of the annual budget development process is to ensure the sustainability of City programs and services through the three to five-year planning horizon to ensure that service levels and community needs can continue to be met in the future and that the FY 2025-26 Budget does not compromise the City’s longterm fiscal condition.

The overall Budget has also been prepared in the context of increasing uncertainty regarding the general economic outlook for FY 2025-26 and potential impacts from federal funding policy that may directly impact access to and availability of federal grants supporting City programs and capital infrastructure investments.

The Final Proposed FY 2025-26 All Funds Budget reflects expenditure appropriations of $192,282,438, including operations ($165,148,324), capital ($15,958,204) and transfers ($11,175,910). This level of expenditure appropriations represents a decrease of 8.8% over the original FY 2024-25 Adopted Budget and is supported through a combination of FY 2025-26 revenues ($178,077,494), transfers ($11,175,910), and available fund balances.

The Final Proposed FY 2025-26 Budget supports an authorized staffing level of 416.15 full-time equivalent positions, representing an increase of 0.44 FTE from the level authorized in the Mid-Year Budget Update and a net reduction of 0.19 from the level authorized via the adoption of FY 2024-25 Final Budget.

The Final Proposed FY 2025-26 General Fund Budget reflects recommended appropriations of $113,248,847, supporting ongoing General Fund operational expenditures and selected one-time funding ____________________________________________________________________________________

FOR CITY CLERK ONLY
Council Meeting:

Disposition:
needs and transfers. This level of appropriations is supported through projected FY 2025-26 revenues of $106,390,855, as well as the use of available one-time assigned fund balance of $6,857,992. Total General Fund expenditure appropriations are proposed to increase by $0.96 million (0.9%) over the FY 2024-25 Adopted Budget. Expenditures for City programs and services supported by the General Fund (exclusive of transfers) are proposed to increase by $2.51 million, or 2.5%. Transfers from the General Fund are proposed, totaling $8.71 million, compared to $10.3 million approved with the FY 2024-25 Budget.

Overall, the appropriations included in the Final Proposed FY 2025-26 Budget are well within the City’s constitutional GANN spending limit, as presented herein.

Three-Year Strategic Plan
The City Manager proposed a new three-year strategic planning approach to the City Council goals & objectives process for FY 2025-28 at the City Council’s annual retreat last December, which the Council approved. The proposed seven Council priority focus areas are as follows:

A. Economic and Neighborhood Vitality
B. Mobility and Infrastructure
C. Sustainability and Resilience
D. Housing and Homelessness
E. Quality of Life: Safety, Wellness &
Belonging
F. High Performing Government –
Innovative, Inclusive, Efficient and
Accessible
G. Equity, Access, Belonging, and
Opportunity for All
The City Council held a Study Session on March 3, 2025, to discuss the updated framework and preliminary presentation of the Three-year Strategic Plan 2025-2028. This framework replaces and updates the prior City Council Goals and Objectives. A second City Council Study Session was held on May 5, 2025, to inform the refinement of the City Council’s Three-year Strategic Plan.

The City Council is scheduled to consider the adoption of the Three-Year Strategic Plan on June

2. Concurrently, staff are developing FY 2025-26 work plans that support implementing the Council's goals and objectives. The funding recommendations included in the Preliminary Proposed FY 2025-26 Budget are intended to ensure that available resources are allocated to support key initiatives and projects aligned with the City Council's stated priorities while maintaining service levels for baseline City programs, services, and operations.

Staff Report Outline
This staff report will focus on the following key areas:
1) Update on FY 2024-25 revenues and expenditures through Q3 (March 31, 2025) 2) Final Proposed Budget for FY 2025-26
a) All Funds Citywide Budget Summary
b) General Fund Budget Summary
c) Summary of Funding Recommendations
3) Final Proposed FY2025-26 Capital Improvement Program (CIP) Budget 4) Funding Status of Pension Obligations
5) General Fund Reserves and Fund Balance
6) GANN Appropriations Limit
7) Staffing Level / Job Classification Changes
FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 4
ANALYSIS:

CURRENT BUDGET - FISCAL YEAR 2024-25 THIRD QUARTER UPDATE All Funds
Table 1 provides the current year (FY 2024-25) revenue and expenditure results through the third quarter of the fiscal year ending March 31, 2025.
• All Funds revenues through the third quarter were recorded at $117.89 million, representing 60.3% of the Amended Budget of $195.60 million. • All Funds expenditures and encumbrances for the same period were recorded at $163.50 million, or 70.3% of the FY 2023-24 Amended Budget of $232.46 million.

Table 1: All Funds Revenue and Expenditure Results (through 3/31/25) General Fund
Revenues: The original FY 2024-25 Budget, adopted on June 17, 2024, projected $103.79 million in revenues. The Mid-Year Budget Update presented on February 18, 2025, projected year-end General Fund revenues of $105.11 million.
• Revenue results through the third quarter of the fiscal year were recorded at $62.31 million, or 60.0% of the Amended Budget.
• Based on results through the third quarter, year-end General Fund revenue projections have been updated to $104.29 million, or 0.5% above the FY 2024-25 Amended Budget. • Current year revenues show favorable variances in property tax, interest earnings, and transient occupancy (hotel) tax receipts, while sales tax and transfer tax revenues are slightly below budgeted.

Expenditures: The FY 2024-25 Adopted Budget provided expenditure appropriations of $112.29 million. The FY 2024-25 Amended General Fund Budget is $112.86 million, reflecting supplemental appropriations for capital projects approved by the City Council, primarily matching funds for the Pickleweed Park Improvement Project grant.

All Funds
Adopted Budget
FY 2024-25
Amended Budget
FY 2024-25
Actual Results
Through 3/31/25
% of Amended
FY2024-25
Budget
Revenues $ 177,317,039 $ 182,367,444 $ 106,936,060 58.6% Transfers in 13,211,806 13,228,386 10,956,147 82.8%
Total Resources $ 190,528,845 $ 195,595,830 $ 117,892,207 60.3% Expenditures $ 210,813,072 $ 219,232,828 $ 152,542,186 69.6% Transfers out 13,211,806 13,228,386 10,956,147 82.8%
Total Appropriations $ 210,813,072 $ 232,461,214 $ 163,498,333 70.3% Net Results $ (20,284,227) $ (36,865,384)
FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 5
• Expenditures and encumbrances through the third quarter of the fiscal year were recorded at $83.99 million, or 74.4% of the Amended Budget.
• Based on these results, General Fund expenditures are projected to end the fiscal year at $111.80 million, or $1.06 million (0.9%) below the Amended Budget. • Compared to the Mid-Year Budget Update, projected personnel expenditures are projected to be largely within budget, while non-personnel expenditures (supplies and services) contribute to the projected year-end expenditures coming in under budget.

Operating results: The projected year-end General Fund revenue and expenditure results combine to yield a net $7.51 million draw-down of fund balance as of June 30, 2025. This represents a slight decrease ($1.3 million) over the year-end projections presented in the MidYear Budget Update. This stems from a decrease in the year-end General Fund revenue estimate of $820,000 (primarily a downgrade of sales tax revenue estimates) and an increase in the yearend expenditures estimate of $500,000.

Table 2: FY 2024-25 General Fund Results (through 3/31/25) and Year-End Projections Projected year-end fund balances above reserve levels established by City Council policy represent resources available for re-appropriation to address priority one-time funding needs and represent a significant portion of the available budget flexibility within the context of the FY 2025- 26 Budget and updated multi-year Capital Improvement Plan.

Specific funding recommendations related to the use of available fund balances are contained in the discussion of the Preliminary Proposed FY 2025-26 Budget.

FINAL PROPOSED FISCAL YEAR 2025-26 CITYWIDE BUDGET
FY 2025-26 Budget Highlights
 Citywide Budget: The total proposed FY 2025-26 expenditure budget for the City is $192,282,438. These appropriations are supported by FY 2025-26 revenue and other sources projected at $189,253,404 and by fund balances retained from previous periods for capital projects and priority initiatives (Exhibit I). The proposed FY 2025-26 appropriations reflect all new funding appropriations proposed for operations, capital projects, and debt service. These appropriations do not include current-year funding that is anticipated to be carried forward to FY 2025-26 through roll-over of year-end encumbrances, as well as carry-over of unencumbered capital project funding that will require separate City Council action early in the new fiscal year.

General Fund
Adopted Budget
FY 2024-25
Amended Budget
FY 2024-25
Actual Results
Through 3/31/25
% of Amended
FY2024-25
Budget
Projected YearEnd Results
Revenues $ 101,282,204 $ 101,282,204 $ 60,955,921 60.2% 102,382,517 $ $ 1,100,313 1.1% Transfers in 2,508,306 2,508,306 1,356,229 54.1% 1,908,306 (600,000) -23.9% Total Resources $ 103,790,510 $ 103,790,510 $ 62,312,150 60.0% 104,290,823 $ $ 500,313 0.5% Expenditures $ 102,033,257 $ 102,606,344 $ 74,735,598 72.8% 101,542,034 $ $ (1,064,310) -1.0% Operating Transfer out 10,258,500 10,258,500 9,252,625 90.2% 10,258,500 - 0.0% Total Appropriations $ 112,291,757 $ 112,864,844 $ 83,988,223 74.4% 111,800,534 $ $ (1,064,310) -0.9% Net Result $ (8,501,247) $ (9,074,334) $ (7,509,711) $ 1,564,623 Variance
FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 6
 General Fund Budget: The proposed FY 2025-26 General Fund Budget includes recommended appropriations of $113,248,847, representing an increase of $0.96 million over the FY 2025-25 Adopted Budget. The proposed FY 2025-26 Budget is supported by estimated General Fund revenues ($104,030,062), transfers in ($2,360,493), and available fund balance ($6,857,992).

Summary of Funding Recommendations
General Fund
The City’s General Fund supports most major services to residents and businesses (such as police, fire suppression and prevention, planning, building, library, parks, streets, engineering, traffic enforcement, cultural programs, and administration). The General Fund appropriations for FY 2025-26 total approximately $113.25 million. These appropriations comprise $104.54 million of operating expenditures and $8.71 million in transfers to other funds.

Table 3 summarizes the information provided in Exhibit II and presents the proposed FY 2025-26 Budget compared to the projected FY 2024-25 Budget. The table also presents the year-overyear change in revenues and expenses, as these are key metrics.

Table 3: Comparison of FY 2024-25 Adopted and FY 2025-26 Proposed General Fund Budget
Revenues and transfers available to support the FY 2025-26 General Fund Budget are projected to be $2.70 million (2.6%) higher than the FY 2024-25 Adopted Budget. This is mainly due to conservative projected growth in major revenue items such as property tax and transient Adopted Proposed
FY 2024-25 FY 2025-26 $ %
Revenues $ 101,282,204 $104,030,362 $ 2,748,158 2.7%
Transfers-In 2,508,306 2,360,493 (147,813)
Total Resources $ 103,790,510 $106,390,855 $ 2,600,345 2.5% Expenditures $ 102,033,257 $104,538,430 $ 2,505,173 2.5% Transfers-Out 10,258,500 8,710,417 (1,548,083)
Total Uses $ 112,291,757 $113,248,847 $ 957,090 0.9%
Net Results $ (8,501,247) $ (6,857,992)
Use of Prior Period Funds
Liability Fund - Premiums/Claims 2,000,000 2,500,000
Capital Fund - Future CIP Projects 2,000,000 1,500,000
Capital Fund - Paving Streets/Roads 1,000,000 1,000,000 Vehicle Replacement - Replenish Fund 1,000,000 1,000,000 Public Safety Equipment Replacement 500,000
Stromwater Fund - SQPS/Master Plan 985,000
Enterprise Resource Planning Project 1,000,000
Racial Equity Initiatives 500,000
$ 8,985,000 $ 6,000,000
Net of Use of Prior Period Funds $ 483,753 $ (857,992)
Change from Previous Year General Fund
FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 7
occupancy tax, flat revenue growth within sales and use taxes, and one-time revenues included in the current year budget.

The Final Proposed FY 2025-26 Budget operating expenditures within the General Fund represent an increase of $2.51 million (2.5%) over the FY 2024-25 Adopted Budget. Most of this increase is due to personnel costs consistent with terms of collective bargaining agreements with the City’s represented and unrepresented bargaining groups. General Fund personnel costs are anticipated to increase by approximately $4.4 million, offset by $1.9 million in reduced nonpersonnel costs (largely one-time funding provided within the FY 2024-25 Budget). The FY 2025- 26 Proposed Budget also includes an estimated $2.79 million in salary savings, based on a 3.5% vacancy factor being built into the FY 2025-26 General Fund operating budget.

The FY 2025-26 Proposed Budget includes a limited amount of new expenses, which are listed below. Many of these expenses are related to the increasing cost of providing services, including increased costs of water, power, fleet management, dispatch services, and technology upgrades, most of which are not within the City’s control.

General Fund FY 25-26 New Expenditure Recommendations
In addition, the FY 2025-26 Proposed Budget includes recommended transfers out of the General Fund totaling $8.7 million to support other funds (i.e., liability, capital, vehicle/equipment replacement funds) that have been historically underfunded. This includes operating transfers of $2.71 million supporting programs and projects and $6.0 million from assigned fund balance to augment funds with significant unfunded liabilities. In the coming years, additional funding will be required to support unfunded liabilities, deferred maintenance, capital replacements, and fleet and equipment replacement needs.

Recurring:

Sustainability Program - staffing adjustments 18,000
Emergency Response PD -Technology (Software Licensing) 150,000 Fire Emergency Communications Contract 31,621
County Admin Fee and General Services Contracts 250,000 Total Recurring Augmentations $ 449,621
One-Time;
Records Management System $ 87,000
Elections - Increased cost (June 2026) 13,000
Organizational Development and Training 75,000
ADA Transition Plan (Phase 1) 100,000
Contract Services - Outside Legal Counsel 150,000
Public Safety (PD) - Bilingual Incentive 40,000
Citywide Utility, Fuel and Maintenance Costs 250,000
Library Consortium - One-time Assessment (Liability) 34,000 Total One-Time Augmentations $ 749,000
Capital Fund (401)
Gateway Beautification Project $ 165,000
FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 8
Operating Transfers (from General Fund operating revenues):
• Recreation Revolving Fund $2,420,000
• Measure E – Essential Facilities Project Fund 290,000 Use of Prior Period Funds (from available Fund Balance):
• Liability / Self-Insurance Fund $2,500,000
• Capital Projects Fund 1,500,000
• Capital Fund – Paving Streets/Roads 1,000,000
• Vehicle Replacement Fund 1,000,000
The appropriations are supported by $106.4 million in projected revenues as well as transfers from other funds. The $2.36 million of transfers include:
• $650,000 from the Gas Tax Fund to reimburse street maintenance personnel costs. • $477,993 from the Parking Services Fund to cover administrative support costs. • $682,500 from the Employee Benefits Fund for Pension Obligation Bond debt service. • $550,000 from the Cannabis Fund to support costs associated with the City’s SAFE Team program.

Revenue Trends and Assumptions:

Property Tax:

Property-related taxes are projected to increase by 4.1 percent over the original FY 2024-25 Budget to a total of $34.2 million. The increase is primarily due to growth in the overall property tax roll and an increase in the excess Educational Revenue Augmentation Fund (ERAF) payments. Property tax-related revenues account for 32 percent of the City’s General Fund revenues.

Sales and Transaction & Use Tax:

Overall sales and transaction and use taxes are expected to remain flat (less than 1.0% growth) in comparison to levels assumed in the FY 2024-25 Budget. Previous projections assumed 3%- 4% annual increases, however recent results and economic forecasts point to a leveling-off of sales tax revenues in both the local and regional context. Staff are projecting recurring sales tax revenues (Bradley-Burns) to remain flat at $25.41 million. Sales taxes account for approximately 24 percent of the City’s General Fund revenues.

Revenues from the Measure E Transactions & Use Tax, which applies to most local retail sales, are estimated to increase by 0.6% to $14.61 million. Consistent with the direction provided by the City Council in May of 2014, the additional one-quarter percent sales tax revenues provided by Measure E, effective April 1, 2014, through March 31, 2034, are dedicated to funding major construction and improvements to essential facilities (also referred to as the San Rafael Essential Facilities project). Measure E revenues account for about 14 percent of the City’s General Fund revenues.

Revenues from the Measure R Transactions & Use Tax are projected to generate $4.9 million and represent about 5 percent of the City’s General Fund revenues. Altogether, sales and use taxes comprise 46 percent of the City’s General Fund revenues.

FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 9
Other General Fund Revenues:

Other revenues (including Business Tax, Transient Occupancy Tax, development fees, permits, and charges for services) are projected to show an increase of 6.9 percent when compared to the FY 2024-25 Budget. The major contributors to this increase in year-over-year revenues are franchise fees, business licenses, and interest earnings. While permit and development-related fees are being conservatively estimated, staff anticipate the potential for increases in these revenue sources given the number and scope of projects in the development pipeline. As these projects move forward, fee revenues are anticipated to support increased costs of plan review, inspections, legal fees, and other development support services.

Expenditure Trends and Assumptions:

The expenditure growth reflected in the FY 2025-26 Proposed Budget stems primarily from increased personnel costs consistent with the terms of the three-year collective bargaining agreements entered into at the start of FY 2024-25. These increases are a direct result of a concerted effort to enhance the City’s recruitment and retention efforts in an exceptionally competitive labor market. General Fund personnel costs are projected to increase by $4.5 million (6.2%) over the level provided for in the FY 2024-25 Budget. This increase, while outpacing General Fund revenue growth, is accommodated by reductions in contract services and a continuation of incorporating salary savings from vacancies as part of the FY 2025-26 Budget.

General Fund budgeted contributions to the Marin County Employees Retirement Association (MCERA) are projected to increase by $1.2 million, or 3.8 percent, compared to the previous year.

Overall, a slight decrease in employer contribution rates for FY 2025-26 is offset by increases in pensionable compensation resulting from collective bargaining agreements. In FY 2022-23, the City Council approved a one-time transfer of $1.1 million to the Employee Retirement Internal Service Fund to ensure the continuity of programs over the long term. The fund is adequately supported at this time, and staff are not proposing an additional transfer for FY 2025-26. Pension expenses across all funds are budgeted at $25.97 million, representing approximately 23 percent of the citywide personnel budget.

Other Funds Highlights
Special Revenue Funds
These funds have restricted uses based on their respective sources. While several special revenue funds are generally entirely self-supporting, many also require varying levels of contribution from the City’s General Fund to support programs, services, and projects. The following section presents the FY 2025-26 Proposed Budget highlights:

EMS/Paramedic Fund
The Emergency Medical Services/Paramedic Fund plans to spend $10.2 million in the upcoming fiscal year, supported by $9.6 million in revenues, of which $5.4 million, or 56 percent, comes from the Paramedic Tax. The balance of the funding for this activity comes primarily from thirdparty recovery for emergency medical response and transport services. As of April 17, 2023, tax rates have reached their tax ceiling for all participating areas impacted by the Paramedic Services Special Tax.

The FY 2025-26 Proposed Budget reflects a portion of the incremental year-two costs of the new consolidated Marin County Fire Dispatch model ($64,260) and increased costs of third-party ambulance billing services ($60,000).

The EMS/Paramedic Fund is projected to retain $1.5 million in unallocated fund balance as of June 30, 2026. This balance serves as an operational reserve. Funds not needed for the FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 10
operations reserve are used to fund capital improvements that directly support the delivery of emergency medical transport services. This fund balance is expected to be exhausted within the next two years as annual operational costs exceed current Paramedic Tax revenues; therefore, additional revenue sources will be needed to maintain service levels.

Cannabis Business Tax Fund
The City’s Cannabis Business Tax is also reported in a special revenue fund. San Rafael has several licensees in active commerce. The City anticipates receiving $110,000 in cannabis business tax revenues for the FY 2025-26. This represents a decrease of $115,000 from the level assumed in the FY 2024-25 Budget due to Council action (February 18, 2025) to further reduce the tax rate applied to retail delivery licenses. The FY 2025-26 Proposed Budget provides for $195,553 in expenses supporting the administration of the City's Cannabis License program. The fund has historically carried a fund balance of prior year savings to allocate to new projects. On January 17, 2023, the City Council approved using cannabis tax revenues to support the pilot mobile mental health crisis team, Specialized Assistance for Everyone (SAFE). A transfer of $500,000 from the Cannabis Fund to the General Fund is included in the FY 2025-26 Proposed Budget to cover most contract costs for SAFE.

Measure A - Open Space
Voters renewed the Measure A Open Space Program in June 2022. Funding for this program is primarily provided by a nine-year, county-wide sales tax managed by the County of Marin, with the City providing discretionary contributions as needed. A total of $450,000 is being proposed in the FY 2025-26 Budget to be expended during the year, and an additional $130,000 is programmed in year 2 (FY26-27) of the Capital Improvement Plan to fund project initiatives, which would include the following projects:
• Peacock Gap Park & Freitas Park Tennis Court Resurfacing - $400,000 • Albert Field Condition Assessment - $50,000
• Boyd Park Water System Repair - $130,000 (FY2026-27)
Measure D – Library Parcel Tax
Measure D, the successor library parcel tax to Measure C, is entering its eighth year. This special revenue source has successfully expanded service levels relative to those established under Measure C (the previous library parcel tax). The purpose of the tax is to "augment the capacity of the City of San Rafael to provide quality library services to its residents." Measure D provides for expanded book and periodical purchases, including e-books, fun events and classes for all ages, and provides supplementary technology supplies. Capital reserves were established under Measure C (previous library parcel tax) for facility-related uses.

The FY 2025-26 Proposed Budget includes $340,000 in funding augmentations in Measure D funding for Library services. These augmentations support costs associated with the work being completed at the Main Downtown Branch Library and the planned renovation at the Pickleweed Branch Library.

Recreation Revolving Fund
The FY 2025-26 Proposed Budget includes appropriations totaling $4.96 million, which is supported through recreation program revenues of $2.25 million and an operating transfer from the General Fund of $2.42 million. General Fund support for the Recreation Revolving Fund is projected to remain at the level of support provided in the FY 2024-25 Budget. Staff is proposing adjustments to selected recreation program fees to ensure program revenues meet the current FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 11
cost-recovery level. Funding is proposed within the FY 2025-26 Budget ($45,000) to undertake a comprehensive Recreation program fee study and establish a formal policy on cost-recovery for recreation programs.

Childcare Fund
The Childcare Fund is proposed to include expenditure appropriations of $3.52 million for FY 2025-26, supported by program revenues of $3.34 million and the use of $176,000 in available fund balance. While the Childcare Fund generally operates under full cost recovery, personnel costs for FY 2025-26 are expected to exceed the program revenues. A modest fee increase is required to maintain full cost recovery for the fee-supported Childcare program.

Measure C – Marin Wildfire Prevention
Activities supported by the Measure C – Wildfire Prevention Fund are funded by a ten-year parcel tax managed by the Marin Wildfire Prevention Authority, a Joint Powers Authority (MWPA). The City of San Rafael expects to receive $3.91 million in revenues to support coordinated wildfire prevention, including early detection, warning, and alerts; reducing vegetation; ensuring defensible space around homes, neighborhoods, and critical infrastructure; and improving disaster evacuation routes/procedures. This funding allocation includes $1.77 million, representing core MWPA programs administered by the City of San Rafael and reimbursed by the MWPA.

Other significant funds within the Special Revenue category include Gas Tax and Storm Water Funds. The spending plans for these funds were developed in conjunction with the Capital Improvement Program. Without a dedicated funding source to support Storm Water Fund maintenance and capital needs, the General Fund has been required to support these activities, totaling $500,000 in the FY 2025-26 Proposed Budget. Appropriations for new CIP projects are included in the Proposed Budget and discussed in the Capital Improvement Plan section of this report.

Capital Funds
Measure P – Library and Community Center
The FY 2025-26 Proposed Budget includes establishing a new Capital Fund to account for revenues and expenditures related to Measure P, a new parcel tax approved by the voters at the November 2024 general election. Measure P is restricted to funding the planning, design, and construction of a new Main Library and Community Center as well as the renovation and expansion of branch libraries. The FY 2025-26 Proposed Budget reflects estimated revenues of $6.32 million and initial appropriations of $1.63 million in support of the project.

A discussion of Capital Fund appropriations included in the FY 2025-26 Proposed Budget is included in the Capital Improvement Program section of this report.

Enterprise Funds
Parking Fund
The Parking Fund is a self-sustaining enterprise fund whose revenues are dedicated to parking services. Currently, parking operations are funded via parking fees and fines, and the fund balance is the only resource to cover capital improvements. The FY 2025-26 Proposed Budget for this fund is $4.79 million, including operating transfers, supported by $4.80 million in revenues.

The Parking Fund has generally rebounded from the negative effects of the pandemic and reflects a slightly positive fund balance for the new fiscal year. However, the fund lacks sufficient funding to support program expansion and deferred maintenance needs.

FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 12
Internal Service / Capital Equipment Replacement Fund
These funds are used to manage services that are delivered within the organization. For example, computer replacement, employee benefits, workers’ compensation, general liability, capital replacement, technology replacement, and vehicle replacement are funded via internal charges to the funds that utilize these respective services. The following reflects highlights of the FY 2025- 26 Proposed Budget within selected Internal Service Funds:

Building Maintenance Fund
• Engineering support for EV Charging Station Project $163,000 Vehicle Replacement Fund
• Vehicle Replacements per Replacement Schedule $430,000 Technology Fund
• Implementation of new Technology Projects $295,000
• Enterprise Infrastructure 495,000
• Enterprise Software Projects 285,000
Fire Equipment Replacement Fund
• Hoses / nozzles $325,000
• Turnouts 50,000
Liability / Self-Insurance Fund
• Increased funding for Insurance Premiums and $500,000 Insurance Pool contributions
• Increased funding to support legal and risk 113,000
management staff costs
Capital Improvement Program (CIP)
The CIP is a multi-year planning tool used to identify and implement the City's capital needs over three years. As part of the annual budget process, staff updated the multi-year CIP for FY 2025- 26 through FY 2027-28. The first year, FY 2025-26, of the updated plan, informs the new capital budget appropriations to be included as part of the FY 2025-26 Adopted Budget. See Exhibit V.

In addition, as part of the fiscal year-end process, which concludes in early Fall, staff will be seeking City Council authorization to carry forward capital project appropriations for projects funded in the current fiscal year 2024-25, to the extent that these funds are required to complete projects currently in process. Funding approved for carry-over into the new fiscal year will supplement the capital project funding approved with the FY 2025-26 Adopted Budget.

The annual update of the multi-year Capital Improvement Plan involves several steps:
1) A review of the latest Council-approved multi-year capital plan for currently active and previously planned projects, and updating project cost estimates and funding sources, as appropriate.
2) The capital plan is then updated to reflect new projects. These may include projects previously identified as “unfunded,” projects identified through various master plans, projects supporting infrastructure projects being undertaken by other agencies, and projects requested by the broader community.

FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 13
3) The updated list of capital improvement projects is then evaluated based on established ranking criteria. The highest-ranked projects are included in the multi-year plan within the constraints of funding availability and staff capacity. 4) Projects that are not reflected in the updated multi-year capital plan are retained on the list of infrastructure needs as either “future year” or “unfunded” projects.

The resulting CIP planning document summarizes the City's planned capital and infrastructure improvement projects, including estimated cost, funding sources, and ranking scores following analysis and coordination with other City departments to ensure all department needs are considered and represented.

Project selection and priority are based on recommendations by a working group representing various City departments and existing planning documents to accommodate high-priority needs, which focus on life/safety, maintenance and repair, equity, community, and City Council input, among other factors. The CIP is intended to provide a comprehensive three-year project list for the City’s known capital and infrastructure needs.

The general categories within the CIP are as follows:
• Annual Programs: Annual programs are comprised of a variety of activities, including implementing smaller projects and small budget projects that need immediate attention, routine projects to maintain City infrastructure, developing concept designs to support the pursuit of grant funding, implementing pilot projects, and low—to medium-level planning efforts.
• Building/Facilities: City-owned properties include buildings (e.g., City Hall, libraries, recreation centers, etc.) and facilities (e.g., parking garages and lots). • Parks: Park infrastructure and facilities, including playgrounds, sports fields and courts, recreation equipment, and restrooms.
• Storm Drain: Storm drain systems include conveyance of storm drainage, catch basins, manholes, and the City’s twelve stormwater pump stations. • Transportation: Street improvements, including construction, resurfacing, and maintenance of existing roadways, intersections, connections to transit, and bicycle and pedestrian facilities, such as bike lanes and sidewalks. This category also includes streetlight, traffic-related, and traffic signal improvements, which include enhancements that increase traffic flow and capacity, improve circulation, and expand bicycle and/or pedestrian thoroughfare beyond the existing facilities in place (e.g., new multi-use pathways and the expansion of existing sidewalks).

Proposed FY 2025-26 Capital Improvement Project Highlights The Capital Improvement projects listed below are included in the capital improvement program budget to be adopted in conjunction with the Final proposed FY2025-26 Budget.

1. A.J. Boro Community Center: Police Department Substation Upgrade

2. City Hall Building Envelope Maintenance Upgrades

3. Citywide Building and Facilities Plan

4. Fire Station 54 & 44 Technology / Radio Upgrades

5. Fire Station 56 Building Envelope Improvements

6. Lincoln Ave from Second St to Paloma Ave Safety Improvements FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 14

7. Los Ranchitos Park Sewer Line Replacement

8. Public Safety Center Evidence Storage

9. Second St Utility Undergrounding (Phase 2)

10. Welcome Gateways

11. Electric Vehicle (EV) Charging Station Project
The following table summarizes the funds that provide the majority of resources available to support the City’s Capital Improvement Program (CIP):

Table 3: CIP Funding Sources
Fund # Fund Name Description
205 Stormwater
Fund
Established to fund stormwater maintenance, programs, and improvements throughout the City. Fund 205 receives annual revenues from the City’s Stormwater Activity Fee (Municipal Code Chapter 9.40).
206 Gas Tax Fund The Gas Tax fund includes revenues from the following sources:
• Senate Bill 1 [SB 1, Highway Users Tax Account (HUTA) and Road Maintenance and Rehabilitation Account (RMRA)]
• Construction Impact Fee
• Refuse Impact Fee
• Transportation Authority of Marin (TAM) Measure AA, A, and B SB1 revenue is collected and subsequently distributed by the State of California based on a percentage tax on each gallon of gas purchased in San Rafael. 214 Library Revolving
Fund
The Library Revolving Fund consists of donations and grants received to support Library operations, programs, services, and infrastructure. In FY 2025-2026, the Fund 214 budget is primarily the California State Library Building Forward Grant and associated City match from Library Memorial Funds for the renovation of the Pickleweed Branch Library. 241 Park Measure A
Fund
Measure A is a nine‐year, ¼ percent Transactions and Use Tax managed by the County of Marin and re-approved by voters in June 2022. The Tax is restricted to the care of parks and open spaces. The Department of Library and Recreation prepared the Measure A work plan for FY 2024-25 based on the recommendations provided in the 2023 Citywide Parks and Recreation Master Plan and through consultation with the Parks and Recreation Commission.
246 Traffic Mitigation
Fee Fund
Traffic Mitigation Fees are charged to a developer in connection with the approval of a private land development project to offset or subside public improvements made necessary by the private development. The City utilizes Traffic Mitigation Fees for circulation‐related projects identified in the General Plan. 401 Capital
Improvement
Fund
The Capital Improvement Fund is funded primarily through the City’s General Fund and provides discretionary funding support for capital projects that lack a dedicated funding source, as well as projects where either a local match or supplemental funding is required. Transfers from the General Fund to the Capital Improvement Fund stem primarily from available year-end fund balances in excess of the City’s reserve policy requirement.
420 Essential
Facilities Fund
The Essential Facilities Fund was established by the City Council to allocate one-third ($0.25) of the City's Measure E ($0.75) Transaction and Use Tax receipts to support capital investments in replacing or renovating essential facilities supporting public safety operations.
430 Measure P Fund In November 2024, San Rafael voters passed Measure P, an initiative to fund a new main library and community center at Albert Park. Measure P established a non-ad valorem parcel tax to build these facilities, representing a significant investment in the City's cultural and civic institutions. In addition to a downtown library and community center, the proceeds from Measure P can also be used for improvements and expansion at San Rafael’s branch libraries.
603 Building
Maintenance
Fund
The Building Maintenance Fund supports routine maintenance and capital projects associated with the City's buildings, parks, and other facilities. It is an internal revenue fund, which means General Fund monies are the sole source of revenue.

While a portion of the FY 2025-26 CIP Budget is grant-funded (approximately $3.4 million), the FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 15
respective grant match and non-grant funded projects are paid for through Funds 205 (Stormwater), 206 (Gas Tax), 241 (Parks Measure A), 246 (Traffic Mitigation Fee), 420 (Essential Facilities), 430 (Measure P) and 603 (Building Maintenance). Funds 205, 206, and 603 also have their respective operating budget, which consists of expenses related to infrastructure maintenance, equipment purchasing, miscellaneous contractual services, and other non-project related work.

The long-term capital and infrastructure operational, maintenance, and improvement needs for City-owned property, parks, roads, and drainage far exceed the available revenues each year.

Therefore, several projects are identified as real capital and infrastructure needs (and maintained on the CIP project list) but are categorized as "unfunded ."City staff continue actively pursuing grant funding, congressional earmarks, and other infrastructure funding sources. Many of these funding sources require a local funding match. If the City's effort to obtain grant funding is successful, the projects with secured funding will be re-evaluated for their ranking on the CIP projects list.

As a part of the annual CIP, the Department of Public Works also recapitulates major projects completed in the prior fiscal years, including but not limited to:

1. A.J. Boro Community Center: Fire System Backflow Prevention Device Installations

2. B Street Culvert Replacement & Resurfacing

3. Center Street Curb Ramps

4. Fremont Rd and Marquard Ave Minor Concrete Repairs

5. FY 2023-24 & FY 2024-25 Traffic Signal System Backup Battery Installations and Replacements

6. FY 2024-25 Corrugated Metal Pipe Replacement

7. FY 2024-25 (West San Rafael) Pavement Maintenance project Projects pending completion include:

1. Downtown Library Modernization

2. Los Gamos Dr. Bicycle & Pedestrian Enhancements

3. Peacock Gap Park Playground Improvements

4. Pickleweed Park Enhancement & Field Renovation

5. San Quentin Pump Station Reconstruction
Summary of FY 2025/26 Proposed Capital Improvement Program Budget Category FY 2025-26
Annual Programs – Capital
Stormwater $100,000
Transportation $4,650,000
Sub-Total Annual Programs $4,750,000
Buildings / Facilities
Buildings $939,000
Essential Facilities $880,000
Recreation $3,525,000
Sub-Total Buildings / Facilities $5,344,000
Parks $615,000
Stormwater $1,135,000
Transportation $4,114,204
*TOTAL $15,958,204
FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 16
Funding Sources FY 2025-26
Stormwater Fund (205) $685,000
Grant Funds $585,000
Sub-Total Stormwater Fund (205) $1,235,000
Gas Tax Fund (206) $6,908,294
Grant Funds $2,755,910
Sub-Total Gas Tax Fund (206) $8,764,204
Measure A (241) $400,000
Capital Improvement Fund (401) $704,000
Essential Facilities Fund (420) $880,000
Measure P (430) $1,500,000
Building Maintenance Fund (603) $2,475,000
TOTAL $15,958,204
*Figures exclude operations and maintenance costs.

Status of Pension Funding
The City’s Pension Funding Policy requires that the Finance Director and City Manager report on pension funding status as part of the annual budget adoption process.

The most recent pension actuarial valuation was prepared as of June 30, 2024, and approved by the Marin County Employee’s Retirement Association (MCERA) Board in February 2024. This valuation was used to determine the contribution rates for FY 2025-26. The composite rate for the City will be 55.83 percent, a 0.93 percent decrease from the current rate of 56.76 percent.

The budgeted pension contribution for FY 2025-26 provides full funding for the required contribution. The rate for public safety employees decreased from 69.44 percent to 68.90 percent, a decrease of 0.54 percent. The rate for miscellaneous employees decreased from 44.37 percent to 43.08 percent, a decrease of 1.29 percent. The valuation also reported an unfunded actuarial liability of $115 million for the City, representing a funded ratio of 83.1 percent.

MCERA’s investment target (discount rate) remained at 6.75 percent during the measurement period. The City has dedicated a portion of its employee retirement reserve to buffer the impact of any unexpected increases. This reserve, which is projected to total $1.7 million at the end of FY 2024-25, is also used to accumulate payments for debt service on the $4.5 million pension obligation bonds issued in 2010 and for optional, supplementary payments to MCERA.

Status of Other Postemployment Benefit (OPEB) Funding (Retiree Healthcare) The City Council adopted the OPEB Funding Policy on September 18, 2017. The policy cites the City’s goal of fully funding the Actuarially Determined Contribution (ADC) each year. The budgeted OPEB contribution for FY 2025-26 provides full funding for the required contribution.

The contribution is based on an investment target (discount rate) of 6.25 percent. The most recent actuarial valuation, as of June 30, 2024, reports $27 million in plan assets offset by $ 47.8 million in actuarially accrued liabilities, leaving an unfunded actuarial liability of $20.8 million. The City’s ADC for FY 2025-26 is $2.8 million.

General Fund Balance and Reserves
The FY 2025-26 Proposed Budget would maintain General Fund reserve levels consistent with the updated reserve policy approved by the City Council concurrent with the adoption of the FY 2024-25 Budget. The current policy target reserve level includes 10% for emergencies ($10,637,000) and 5% for economic uncertainties ($5,318,500) as of June 30, 2026. In addition, FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 17
the City’s capital reserve is maintained at $1,000,000, consistent with the reserve policy. This reserve is a buffer against unanticipated capital projects that may require supplemental support from the General Fund.

The FY 2025-26 Proposed Budget includes recommendations for allocations of projected excess fund balance expected to be available as of June 30, 2025, consistent with the policy guidelines established in the reserve policy, as follows:
• Payments toward unfunded liabilities, deferred maintenance, and asset replacement. • Transfers to other funds, as appropriate, to offset year-end deficits within those funds. • Allocations to capital projects with shortfalls in funding sources and/or to provide matching funds for grant awards.
• Re-appropriation within the subsequent year’s operating budget to provide for one-time, non-recurring needs.

Based on the projections and recommendations in the FY 2025-26 Proposed Budget, the General Fund budget is effectively balanced with ongoing revenues supporting ongoing appropriations.

As noted in this report, a significant allocation of available fund balances ($8.71 million) is proposed to be transferred to various special revenue and capital project funds or appropriated in the budget year for priority one-time projects and expenses.

GANN APPROPRIATIONS LIMIT
The Appropriations Limit for each year is based on the prior year's Appropriations Limit, adjusted by factors that incorporate changes in the cost of living and population. For FY 2025-26, the City uses a 1.03 percent increase in San Rafael's assessment roll for nonresidential construction (the County of Marin provides this figure). For the population change, the City is using negative 0.05 percent – representing the change in population for San Rafael, which is higher than Marin County’s figure of positive 0.14 percent for the period January 1, 2024, to January 1, 2025 (provided by the State of California Department of Finance).

Attachment 2, Exhibit A establishes the new Appropriations Limit for FY 2025-26, which has been calculated to be $197,230,566. The actual budget subject to the limitation excludes selfsupporting funds, capital improvement funds, capital outlay grant funds, and specific exclusions such as the Gas Tax Fund. The FY 2025-26 appropriations subject to the Gann Limit are $108,014,557 (Attachment 2, Exhibit B). Therefore, the portion of the City’s budget appropriation that is restricted by the Gann Limit is $89,216,009 under the legal limit.

STAFFING
The Final Proposed FY 2025-26 Budget supports an authorized staffing level of 416.15 full-time equivalent positions, representing an increase of 0.44 FTE from the level authorized in the MidYear Budget Update, and a net reduction of 0.19 from the level authorized via adoption of FY 2024-25 Final Budget. (This level of staffing represents a net reduction of 9.91 FTE when compared to the FY 2023-24 Adopted Budget).

During the development of the Proposed 2025-26 Budget, the Human Resources Department implemented the following classification adjustments as warranted to provide for effective management and delivery of City services. This results in a net increase in permanent full-time equivalent (FTE) positions of 0.44. The City notified impacted labor organizations of these proposed changes and offered to meet and confer with these groups to discuss these changes before bringing the FY 2025-26 Budget to the City Council for adoption.

FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 18
1) Community & Economic Development (-1.0 FTE)
a. The Permit Technician position is being transferred from Community & Economic Development to the City Clerk’s office.
2) City Clerk (+1.0 FTE)
a. The City Clerk's Office will add a new position using the position transferred from Community & Economic Development following an organizational assessment that was completed. The assessment identified a need for an additional resource to assist with the increased workload related to Public Records Act requests. 3) Public Works (+1.0 FTE)
a. Convert the existing Senior Project Manager position to Senior Management Analyst II to provide more administrative support to the overall Public Works operation.
b. Create a Senior Project Manager—Capital Projects classification, establish a salary range, and create a position in Public Works to be partly funded by Measure P.
c. Flexible staff change of an Associate Engineer to a Senior Civil Engineer to balance project workloads and supervision.
d. Convert the existing Street Maintenance Worker II to Sweeper Operator. 4) Sustainability (-0.56 FTE)
a. Create a Climate Adaptation & Resilience Planner classification and establish a salary range.
b. Better internal alignment of the Sustainability Manager salary range c. Elimination of vacant Volunteer Coordinator (0.56 FTE) 5) Digital Services and Open Government
a. Convert one Advanced Professional Temp position to a Data Analyst III.

FISCAL IMPACT:

The preliminary Fiscal Year 2025-26 Budget has been prepared for all funds. Funding sources are sufficient to support the preliminary spending plans presented. There is no fiscal impact associated with the acceptance of this report.

RECOMMENDATION:

2. Adopt a resolution approving the Fiscal Year 2025-26 Gann Appropriations Limit. (Attachment 2)

3. Adopt a resolution approving the Measure A Work Plan for Fiscal Year 2025-26 (Attachment 3).

4. Approval of the Capital Improvement Program – FY 2025-26 through FY 2027-28 (Attachment 4).

ATTACHMENTS:

1. Resolution Approving the Citywide Budget for Fiscal Year 2025-26 and Providing for the Appropriations and Expenditures of All Sums Set Forth in the budget of $192,282,438.

FINAL FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 19
a. Exhibit I – FY 2025-26 Final Budget - Revenues and Expenditures by Fund b. Exhibit II – FY 2025-26 Final All Funds Budget (Revenues and Expenditures) with comparison to FY 2024-25 Adopted Budget
c. Exhibit III – FY 2025-26 Final General Fund Budget (Revenues and Expenditures) with comparison to FY 2024-25 Adopted Budget
d. Exhibit IV – Summary of FY 2025-26 Authorized Staffing (Full-Time Equivalents) e. Exhibit V – Staffing Trends: 20-Year History
f. Exhibit VI – San Rafael Unrepresented Executive Salary Schedule(s) g. Exhibit VII – San Rafael Mid-Management Employee Association Salary Schedule(s)

2. Resolution Approving Fiscal Year 2025-26 Gann Appropriations Limit a. Exhibit A – Gann Limit Calculation
b. Exhibit B – Gann Appropriation Limit Analysis

3. Resolution Approving the Measure A Work Plan for Proposed Expenditures of Measure A Funds for FY 2025-26
a. Exhibit 1 – Measure A Workplan for FY 2025-26

4. Capital Improvement Program FY 2025-26 through FY 2027-28 1 RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL

APPROVING THE CITYWIDE BUDGET AND CAPITAL IMPROVEMENT
PROGRAM FOR THE FISCAL YEAR 2025-26 AND PROVIDING FOR THE

APPROPRIATIONS AND EXPENDITURE OF ALL SUMS SET FORTH IN THE BUDGET IN THE AMOUNT OF $192,282,438, WITH NET
APPROPRIATIONS OF $163,777,889
WHEREAS, on May 19, 2025, City staff presented to the San Rafael City Council at its regular meeting the proposed City-wide Operating budget and a Capital Improvement Program for the fiscal year July 1, 2025 – June 30, 2026; and WHEREAS, after examination, deliberation and due consideration of the Goals and Objectives, Capital Improvement Program, City-wide Operating Budget and corresponding staff recommendations, the San Rafael City Council provided direction to the City Manager, and the City Manager has submitted a Final Proposed Budget; and WHEREAS, it is the intention of this Council to adopt the Proposed Budget submitted by the City Manager as the approved budget for the fiscal year 2025-2026; and WHEREAS, it is the intention of this Council to carry forward unspent capital projects resources funded in fiscal year 2024-2025 to complete the balance of these projects in the 2025-2026 fiscal year; and
WHEREAS, it is the intention of this Council to carry forward unspent operational funds from fiscal year 2024-2025 encumbered through approved, active purchase orders to complete the balance of these purchases in the 2025-2026 fiscal year; NOW, THEREFORE, BE IT RESOLVED by the San Rafael City Council that:

1. The City Manager’s Proposed Budget for the City of San Rafael for the fiscal year July 1, 2025 through June 30, 2026, is hereby adopted, with total appropriations of $192,282,438 and net appropriations of $163,777,889 across all funds, as presented in Exhibit I attached hereto and incorporated herein.

2. General Fund appropriations total $113,248,847 as presented in Exhibit I attached hereto and incorporated herein. A total of $783,451 is appropriated for General Plan support, $42,967,373 is appropriated for special revenue and grant activities, $4,701,164 is appropriated for the parking enterprise fund, $3559,000 is appropriated from capital project funds, and $26,867,601 for internal service funds and asset replacement and $155,022 is appropriated in trust and agency funds as presented in Exhibit I attached hereto and incorporated herein.
2 3. The sums of money therein set forth are hereby appropriated from the revenues of the City to the departments, functions, programs and funds therein set forth for expenditure during the fiscal year 2025-2026.

4. The Capital Improvement Program and projects presented for implementation in fiscal year 2025-2026 are hereby approved.

5. The budget authorizes a staffing level of 416.15 full-time equivalent authorized positions, as presented in Exhibit IV, attached hereto and incorporated herein, as well as modifications to the Unrepresented Executive Management Salary Schedule (Exhibit VI) and the Mid-Management Employee Association Salary Schedule to reflect new classification titles (Exhibit VII).

6. The City of San Rafael will carry-forward unspent encumbered capital project and operating funds from fiscal year 2024-2025 and reappropriate these funds in fiscal year 2025-2026 to be used solely to pay for the remaining portion of executed contracts and purchase orders, as of June 30, 2025. Unencumbered funds from fiscal year 2024-2025 supporting City Council authorized expenditures for street, facility, storm drain, traffic mitigation, park and other long-term capital projects started in the 2024-2025 or prior fiscal years will require re-appropriation through future City Council action.

7. Transfers totaling $11,175,910 as reflected in Exhibit I are hereby authorized. This includes General Fund transfers totaling $8,710,417 from the General Fund to the Recreation Revolving Fund ($2,420,000), Essential Facilities Fund ($290,417), Liability Fund ($2,500,000, Capital Improvement Fund ($1,500,000), Gas Tax Fund ($1,000,000), and Vehicle Replacement Fund ($1,000,000).

I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly introduced and adopted at a regular meeting of the Council of said City on Monday, the 2nd day of June 2025, by the following vote, to wit:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
______________________
LINDSAY LARA, City Clerk
FY2025-26 PROPOSED BUDGET

REVENUES AND APPROPRIATIONS BY FUND

EXHIBIT I

CITY OF SAN RAFAEL
346,929.00 298,012.00 346,929.00
Total Total Total
FY 2024-25 PROJECTED BUDGET Est.Actual Operating Operating Capital June 30, 2026 FUND FUND June 30, 2025 and Capital Transfers Total Transfers to Total Projected # NAME Balance Revenue In Resources Budget Budget Other Funds Appropriations Balance GENERAL OPERATING FUNDS:
001 General Fund Available Balance $24,982,043 $104,030,362 $2,360,493 $106,390,855 104,538,430 - 8,710,417 113,248,847 $18,124,051 218 General Plan Special Revenue Fund 1,904,449 659,391 - 659,391 783,451 - - 783,451 1,780,389 SPECIAL REVENUE & GRANT FUNDS:
205 Storm Water Fund 659,165 1,539,010 - 1,539,010 703,992 1,235,000 - 1,938,992 259,183 206 Gas Tax 1,711,754 9,946,300 1,000,000 10,946,300 1,475,000 8,764,204 650,000 10,889,204 1,768,850 207 Development Services 3,282 - - - - - - - 3,282
208 Child Care 484,708 3,339,986 - 3,339,986 3,516,641 - - 3,516,641 308,053 210 Paramedic/EMS 2,044,762 9,599,809 - 9,599,809 10,155,208 - - 10,155,208 1,489,363 216 Cannabis 736,430 142,199 - 142,199 145,375 - 550,000 695,375 183,254 217 State Lands Fund 505,831 54,819 - 54,819 - - - - 560,650 222 Recreation Revolving 177,423 2,406,578 2,420,000 4,826,578 5,002,010 - - 5,002,010 1,991 228 Hazardous Materials Fund 55,251 - - - - - - - 55,251 234 Pt. San Pedro A.D. Maintenance Portion 230,310 127,037 - 127,037 183,186 - - 183,186 174,161 235 Baypoint Lagoons L & L Assessment District 48,420 32,693 - 32,693 34,700 - - 34,700 46,413 236 Loch Lomond CFD #10 857,463 57,887 - 57,887 28,855 - - 28,855 886,495 237 Loch Lomond Marina CFD #2 1,098,869 332,841 - 332,841 150,030 - - 150,030 1,281,680 240 Parkland Dedication 381,323 11,390 - 11,390 375,000 - - 375,000 17,713 241 Measure A Open Space 390,154 609,392 - 609,392 50,000 400,000 - 450,000 549,546 242 Measure C Wildfire Prevention 116,077 3,945,872 - 3,945,872 3,946,920 - - 3,946,920 115,029 495 Low and moderate Income Housing Fund 1,844,639 3,266 - 3,266 85,770 - - 85,770 1,762,135 LIBRARY AND FALKIRK:
214 Library Revolving 501,882 104,376 - 104,376 192,392 - - 192,392 413,866 215 Library Special Assessment Fund 394,636 1,259,143 - 1,259,143 1,599,342 - - 1,599,342 54,437 Library Fund 896,518 1,363,519 - 1,363,519 1,791,734 - - 1,791,734 468,303 PUBLIC SAFETY:
200 Abandoned Vehicle 2,429 85,000 105,000 190,000 190,505 - - 190,505 1,924 202 Asset Seizure 3,704 - - - - - - - 3,704
204 Crime Prevention 8,573 - - - - - - - 8,573
230 Youth Services - Police 61,721 15,000 - 15,000 40,043 - - 40,043 36,678 Public Safety Fund 76,427 100,000 105,000 205,000 230,548 - - 230,548 50,879 TRAFFIC AND HOUSING:
243 Affordable Housing in lieu 2,952,204 1,070,529 - 1,070,529 - - - - 4,022,733 245 Housing & Parking In-lieu 389,545 10,849 - 10,849 - - - - 400,394 246 East S.R. Traffic Mitigation 332,339 390,619 - 390,619 400,000 - - 400,000 322,958 Traffic & Housing Mitigation Funds 3,674,088 1,471,997 - 1,471,997 400,000 - - 400,000 4,746,085 GRANT:
201 A.D.A.. Access Projects - - - - - - - - -
260 Pickleweed Childcare Grant 626,294 597,962 - 597,962 704,824 - - 704,824 519,432 281 Public Safety Grants 395,013 300,000 - 300,000 577,811 - - 577,811 117,202 283 Grant-Other 2,094,459 3,218,897 - 3,218,897 1,810,565 - - 1,810,565 3,502,791 Grant Funds 3,115,766 4,116,859 - 4,116,859 3,093,200 - - 3,093,200 4,139,425 SPECIAL REVENUE & GRANT FUND TOTAL 19,108,659 39,201,454 3,525,000 42,726,454 10,399,204 31,368,169 1,200,000 42,967,373 18,867,740

CONSOLIDATED FUNDS
https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/25-26/0-City Council 25-26/Fund Sums FY26 202.05.21 FY2025-26 PROPOSED BUDGET

REVENUES AND APPROPRIATIONS BY FUND

EXHIBIT I

CONSOLIDATED FUNDS
ASSESSMENT DISTRICTS:

Var. Assessment District Projects 302,104 - - - - - - - 302,104 ASSESSMENT DISTRICT TOTAL 302,104 - - - - - - - 302,104 CAPITAL PROJECT FUNDS:
401 Capital Improvement 4,626,761 599,211 1,500,000 2,099,211 350,000 704,000 - 1,054,000 5,671,972 405 Open Space Acquisition 126,329 3,773 - 3,773 - - - - 130,102 406 Bedroom Tax 156,172 4,698 - 4,698 - - - - 160,870
407 Parks Capital Projects 21,861 - - - - - - - 21,861
420 Measure E - Public Safety Facilities 3,210,286 106,402 290,417 396,819 - 880,000 - 880,000 2,727,105 430 Measure P - Library Project - 6,320,000 - 6,320,000 125,000 1,500,000 - 1,625,000 4,695,000 CAPITAL PROJECT FUND TOTAL 8,141,409 7,034,084 1,790,417 8,824,501 475,000 3,084,000 - 3,559,000 13,406,910 ENTERPRISE FUND:
501 Parking Services 22,730 4,797,474 - 4,797,474 4,118,171 - 582,993 4,701,164 119,040 ENTERPRISE FUND TOTAL 22,730 4,797,474 - 4,797,474 4,118,171 - 582,993 4,701,164 119,040 INTERNAL SERVICE FUNDS:
227 Sewer Maintenance - 3,773,508 - 3,773,508 3,773,508 - - 3,773,508 - 600 Vehicle Replacement 6,645,630 1,459,633 1,000,000 2,459,633 430,000 - - 430,000 8,675,263 601 Technology Replacement 2,263,662 2,733,504 - 2,733,504 3,489,856 - - 3,489,856 1,507,310 602 Fire Equipment Replacement 1,255,089 167,985 - 167,985 506,000 - - 506,000 917,074 603 Building Improvement 6,945,698 1,208,543 - 1,208,543 363,000 2,475,000 - 2,838,000 5,316,241 604 Employee Benefits 498,427 734,049 - 734,049 822,754 - - 822,754 409,722 605 Liability Insurance 2,151,078 2,926,177 2,500,000 5,426,177 5,110,857 - - 5,110,857 2,466,398 606 Workers Compensation Insurance 2,038,178 3,397,762 - 3,397,762 3,680,586 - - 3,680,586 1,755,354 607 Dental Insurance 1,014,580 529,622 - 529,622 495,000 - - 495,000 1,049,202 608 Radio Replacement 374,824 462,105 - 462,105 550,000 - - 550,000 286,929 609 Telephone/Internet 467,688 613,797 - 613,797 694,540 - - 694,540 386,945 611 Employee Retirement 758,937 52,148 - 52,148 4,000 - 682,500 686,500 124,585 612 Retiree Health Benefit OPEB 1,385,179 4,221,281 - 4,221,281 3,660,000 - - 3,660,000 1,946,460 613 Police Equipment Replacement 448,919 56,906 - 56,906 130,000 - - 130,000 375,825 INTERNAL SERVICE FUND TOTAL 26,247,889 22,337,020 3,500,000 25,837,020 23,710,101 2,475,000 682,500 26,867,601 25,217,308 TRUST AND AGENCY FUNDS:
712 Library Fiduciary 671,258 17,709 - 17,709 - - - - 688,967 714 Pt. San Pedro Assessment District 235,001 - - - 155,002 - - 155,002 79,999 TRUST & AGENCY FUND TOTAL 671,258 17,709 - 17,709 155,002 - - 155,002 768,966 -
COMBINED FUNDS TOTAL 81,615,542 178,077,494 11,175,910 189,253,404 165,148,324 15,958,204 11,175,910 192,282,438 78,586,508 LESS: INTERFUND TRANSFER (11,175,910) (11,175,910) (11,175,910) (11,175,910) LESS: INTERNAL SERVICE CHARGES (17,328,639) (17,328,639) (17,328,639) (17,328,639) NET TOTALS FY 2024-25 81,615,542 160,748,855 - 160,748,855 15,958,204 147,819,685 - 163,777,889 78,586,508 https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/25-26/0-City Council 25-26/Fund Sums FY26 202.05.21

ALL FUNDS
PROPOSED BUDGET FY 2025-26
Revenues and Expenditures

EXHIBIT II
FY24-25
Adopted Budget
FY25-26
Proposed Budget
%
Change $ Change

REVENUES & OTHER SOURCES
Taxes 92,203,844 $ 100,627,907 $ 9.1% 8,424,063 $
Licenses and Permits 2,950,488 3,118,196 5.7% 167,708
Fines and Forfeitures 2,703,400 2,734,000 1.1% 30,600
Use of Money 4,316,047 4,391,369 1.7% 75,322
Intergovernmental 34,257,592 25,429,289 -25.8% (8,828,303) Charges for Services 21,895,413 22,909,953 4.6% 1,014,540 Other Revenues 18,990,255 18,866,779 -0.7% (123,476)
Transfers In 13,211,806 11,175,910 -15.4% (2,035,896)
TOTAL SOURCES $ 190,528,845 $ 189,253,404 -0.7% $ (1,275,441)

EXPENDITURES AND OTHER USES
Expenditures by Department
Finance 4,106,626 3,463,858 -15.7% (642,768)
Non-Departmental 11,971,375 7,879,210 -34.2% (4,092,165) City Manager/City Council 4,925,600 6,679,835 35.6% 1,754,235 City Clerk 783,037 1,029,218 31.4% 246,181
Digital Service 7,293,970 6,602,845 -9.5% (691,125)
Human Resources 15,447,709 14,521,747 -6.0% (925,962)
Parking 4,207,107 4,153,415 -1.3% (53,692)
City Attorney 1,452,736 1,646,060 13.3% 193,324
Community Development 8,671,825 8,513,344 -1.8% (158,481) Police 29,611,936 32,051,847 8.2% 2,439,911
Fire 38,515,080 40,102,812 4.1% 1,587,732
Public Works 49,769,988 39,465,156 -20.7% (10,304,832)
Library 9,763,573 5,323,707 -45.5% (4,439,866)
Recreation 9,855,741 9,673,475 -1.8% (182,266)
Economic Development 1,224,963 - -100.0% (1,224,963)
Transfers out 13,211,806 11,175,910 -15.4% (2,035,896)
TOTAL USES $ 210,813,072 $ 192,282,438 -8.8% $ (18,530,633) NET OPERATING RESULTS $ (20,284,227) $ (3,029,034) -85.1% $ 17,255,192

Expenditure Category
FY24-25
Adopted Budget
FY25-26
Proposed Budget
%
Change
Salaries 56,841,038 $ 59,342,173 $
Fringe Benefits 42,928,249 46,436,787
Sub-Total Personnel 99,769,287 $ 105,778,960 $ 6.0% 6,009,673 $ Services 56,284,093 38,756,307 -31.1% (17,527,786)
Supplies 4,150,738 4,025,434 -3.0% (125,304)
Utilities/Communications 3,077,950 2,766,790 -10.1% (311,160) Other 4,203,810 4,144,033 -1.4% (59,777)
Debt Service 5,603,882 5,707,156 1.8% 103,274
Assets Purchased 14,522,998 11,028,204 -24.1% (3,494,794) Internal Service Charges 9,988,508 8,899,645 -10.9% (1,088,863) Transfers 13,211,806 11,175,910 -15.4% (2,035,896)
Total Appropriations $ 210,813,072 $ 192,282,438 -8.8% $ (18,530,633)

GENERAL FUND
FY 2025-26 PROPOSED BUDGET
Revenues and Expenditures

EXHIBIT III
FY24-25
Adopted Budget
FY25-26
Proposed Budget % Change $ Change

REVENUES & OTHER OPERATIONAL SOURCES
Taxes
Property Tax and related $ 26,698,822 $ 27,808,576 4.2% 1,109,754 Sales Tax 25,253,524 25,409,165 0.6% 155,641
Sales Tax -Measure E 14,520,000 14,609,000 0.6% 89,000
Sales Tax -Measure R 4,840,000 4,870,000 0.6% 30,000
Franchise Tax 4,700,000 4,951,000 5.3% 251,000
Business Tax 2,600,000 2,800,000 7.7% 200,000
Transient Occupancy Tax 3,900,000 3,900,000 0.0% -
Other Agencies
CSA #19 Fire Service 2,591,262 2,881,425 11.2% 290,163
VLF Backfill 7,560,009 7,786,809 3.0% 226,800
Other Agencies (Prop 172, Owner Prop Tax, State Mandate, Other agencies) 1,557,133 1,245,565 -20.0% (311,568) Other Revenues
Permits & Licenses (building, electrical, encroachment, use, alarm) 2,950,488 3,118,196 5.7% 167,708 Fine & Forfeitures (traffic, vehicle, etc.) 203,400 234,000 15.0% 30,600 Interest & Rents (investment earnings, rents, etc.) 1,069,558 1,464,558 36.9% 395,000 Charges for Services (includes dev't fees and plan review) 2,480,008 2,496,953 0.7% 16,945 Other Revenue (damage reimbursements, misc income) 358,000 455,115 27.1% 97,115 Sub-total: Revenues $ 101,282,204 $ 104,030,362 2.7% $ 2,748,158

TRANSFERS IN
Assessment District reimbursements
from Gas Tax 650,000 650,000 0.0% -
from Parking Services Fund - Admin. cost 477,993 477,993 0.0% - from Cannabis Fund - SAFE Team 700,000 550,000 -21.4% (150,000) from Employee Retirement Fund - POB debt payment 680,313 682,500 0.3% 2,187 Sub-total: Transfers In $ 2,508,306 $ 2,360,493 -5.9% $ (147,813) TOTAL SOURCES $ 103,790,510 $ 106,390,855 2.5% $ 2,600,345

EXPENDITURES AND OTHER OPERATIONAL USES
Expenditures by Department
Finance 2,628,380 2,522,312 -4.0% (106,068)
Non-Departmental 11,843,287 7,761,848 -34.5% (4,081,439) City Manager/City Council 3,945,027 5,264,286 33.4% 1,319,259 City Clerk 783,037 1,029,218 31.4% 246,181
Digital Service 2,209,402 2,418,449 9.5% 209,047
Human Resources 720,095 1,044,641 45.1% 324,546
City Attorney 1,330,633 1,353,983 1.8% 23,350
Community and Economic Development 6,436,280 6,644,754 3.2% 208,474 Police 28,207,683 30,870,956 9.4% 2,663,273
Fire 24,372,630 25,981,329 6.6% 1,608,699
Public Works 15,399,570 16,114,681 4.6% 715,111
Library 3,494,392 3,531,973 1.1% 37,581
Economic Development 662,841 - -100.0% (662,841)
Sub-total: Expenditures $ 102,033,257 $ 104,538,430 2.5% $ 2,505,173

OPERATIONAL TRANSFERS OUT
to Recreation Fund - Operating support 2,420,000 2,420,000 0.0% - to Essential Facilities Fund - Measure E 353,500 290,417 -17.8% (63,083) to Liability Fund 2,000,000 2,500,000 25.0% 500,000
to Capital Improvement Fund 2,000,000 1,500,000 -25.0% (500,000) to Stormwater 985,000 -100.0% (985,000)
to Gas Tax 1,000,000 1,000,000 0.0% -
to Vehicle Replacement Fund 1,000,000 1,000,000 0.0% -
to Police Equipment Replacement Fund 250,000 -100.0% (250,000) to Fire Equipment Replacement Fund 250,000 -100.0% (250,000) Sub-total: Transfers Out $ 10,258,500 $ 8,710,417 -15.1% $ (1,548,083) TOTAL USES $ 112,291,757 $ 113,248,847 0.9% $ 957,090
NET OPERATING RESULTS $ (8,501,247) $ (6,857,992) $ 1,643,255 Expenditure Category
FY24-25
Adopted Budget
FY25-26
Proposed Budget % Change
Salaries $ 41,305,774 $ 42,957,026
Fringe Benefits 29,790,481 32,533,126
Sub-Total Personnel $ 71,096,255 $ 75,490,152 6.2% $ 4,393,897 Services 11,849,929 10,965,383 -7.5% (884,546)
Supplies 1,451,992 1,523,480 4.9% 71,488
Utilities/Communications 1,888,650 1,603,150 -15.1% (285,500) Other 1,505,815 1,665,055 10.6% 159,240
Debt Service 5,326,792 5,440,792 2.1% 114,000
Assets Purchased - - 0.0% -
Internal Service Charges 8,913,824 7,850,418 -11.9% (1,063,406) Transfers 10,258,500 8,710,417 -15.1% (1,548,083)
Total Appropriations $ 112,291,757 $ 113,248,847 0.9% 957,090

CITY OF SAN RAFAEL
Authorized Positions EXHIBIT IV
Adopted Final Adopted Mid-Yr
Proposed
Changes
Proposed
Budget
Departments 2023-2024 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 Regular
Community Development 23.00 24.00 26.00 (1.00) (1.00) 24.00 Community Services 56.90 43.98 43.98 (1.70) 42.28
City Attorney 3.50 3.50 3.50 3.50
City Clerk 2.00 2.00 2.00 - 1.00 3.00
City Manager/Council 10.56 12.56 12.56 3.00 15.56
Sustainability Division 1.00 1.00 1.00 (0.28) 0.44 1.16 Economic Development (Move to CDD) 1.00 2.00 - -
Finance 11.00 10.00 10.00 10.00
Fire 82.00 82.00 82.00 1.00 83.00
Library 21.96 21.96 21.96 (0.65) 21.31
Management Services 28.63 27.63 27.63 4.00 1.00 32.63
Police 93.00 93.00 93.00 93.00
Public Works 49.00 49.00 49.00 1.00 50.00
SRSD 17.00 17.00 17.00 17.00
Sub - Total Regular Positions 389.63 400.55 389.63 4.37 2.44 396.44 Change from previous year
Fixed Term
Community Development 1.00 1.00 1.00 (1.00) -
City Manager/Council 1.00 1.00 1.00 (1.00) -
Community Services 1.51 0.71 0.71 0.71
Economic Development (former RDA) 1.00 - - -
Finance 1.00 1.00 1.00 (1.00) -
Fire 11.00 11.00 11.00 (1.00) 10.00
Management Services 4.00 5.00 5.00 (2.00) (1.00) 2.00
Police - 1.00 1.00 1.00
Public Works 4.00 4.00 4.00 4.00
SRSD 1.00 2.00 2.00 - 2.00
Sub - Total Fixed-Term Positions 26.71 25.51 26.71 (5.00) (2.00) 19.71 Total Budgeted Positions 426.06 416.34 416.34 (0.63) 0.44 416.15 Authorized, unbudgeted - extended absence/no cost - - - - - - Total Authorized Positions 426.06 416.34 416.34 (0.63) 0.44 416.15 General Notes:

The above-authorized positions are presented as full-time equivalent employees (FTE's) based on various workweek hours as negotiated in employee agreements. The totals by department reflect a combination of full-time or permanent part-time, or fixed term positions that are entitled to all or pro-rated benefits in accordance with the negotiated agreements for employees or individuals who are under contract. The totals reflected above, or in the detail department program sections, do not include temporary or seasonal employees that are utilized for short-term or specific reasons during the year. https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/25-26/0-City Council 25-26/May 19th/_Authorized Positions FY25-26 Exhibit V
Final Final Final Final Final Final Final Final Final Final Proposed Departments 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 Community Development 19.80 20.00 21.00 21.00 20.75 20.75 22.00 23.00 24.00 24.00 24.00 Community Services 59.33 59.43 59.43 60.90 54.90 54.90 54.90 56.90 43.98 43.98 42.28 City Attorney 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50 City Clerk 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 3.00 City Manager/Council 14.56 14.56 15.56 11.56 11.56 11.56 10.56 11.56 13.56 13.56 16.74 Economic Development (former RDA) - - - 2.00 2.00 2.00 1.00 1.00 2.00 2.00 Finance 11.72 11.72 9.72 9.72 9.72 9.72 11.00 11.00 10.00 10.00 10.00 Fire 79.00 79.00 78.00 78.00 78.00 78.00 80.00 82.00 82.00 82.00 83.00 Library 23.41 23.41 23.41 23.41 21.66 21.66 21.66 21.66 21.96 21.96 21.31 Human Resources 3.50 4.00 4.00 4.00 4.00 4.00 3.00 4.00 4.00 4.00 15.98 Digital Services (Formerly IT) 5.70 6.70 6.70 9.70 8.70 8.00 8.00 8.00 7.00 7.00 Parking Services 16.63 16.63 16.63 16.63 16.63 16.63 16.63 16.63 16.63 16.63 16.63 Police 89.00 90.00 90.00 92.00 92.00 94.00 93.00 93.00 93.00 93.00 93.00 Public Works 62.00 62.00 62.00 61.00 63.00 64.00 65.00 65.00 49.00 49.00 50.00 SRSD 17.00 17.00 17.00
Fixed-Term 12.26 13.06 18.53 17.16 16.81 21.01 27.51 25.51 26.71 26.71 19.71 Citywide Positions 402.41 406.01 410.48 412.58 405.23 411.73 419.76 424.76 416.34 416.34 416.15 General Notes:

Figure 1: Graph of Regular and Fixed-Term Staff, 2004 to 2026 Note: Growth in Fixed-Term employees largely due to new Fire Department staff supported by Measure C funding.

City of San Rafael
Authorized Positions
The above-authorized positions are presented as full-time equivalent employees (FTE's) based on various workweek hours as negotiated in employee agreements. The totals by department reflect a combination of full-time or permanent part-time, or fixed term positions that are entitled to all or pro-rated benefits in accordance with the negotiated agreements for employees or individuals who are under contract. The totals reflected above, or in the detail department program sections, do not include temporary or seasonal employees that are utilized for short-term or specific reasons during the year.
320
340
360
380
400
420
440
460
Regular Fixed Term

EXHIBIT VI
Grade Position A B C D E
2501 Assistant City Attorney $ 14,908 $ 15,654 $ 16,436 $ 17,258 $ 18,121 2001 Assistant City Manager $ 20,829 $ 21,871 $ 22,964 $ 24,112 $ 25,318 2502 Chief Assistant City Attorney $ 17,145 $ 18,002 $ 18,902 $ 19,847 $ 20,839 2300 Director of Community & Economic Development $ 15,770 $ 16,559 $ 17,387 $ 18,256 $ 19,169 4205 Director of Digital Service & Open Government $ 14,977 $ 15,726 $ 16,512 $ 17,337 $ 18,204 2205 District Manager/Engineer (SRSD) $ 16,413 $ 17,234 $ 18,095 $ 19,000 $ 19,950 2140 Finance Director $ 14,772 $ 15,510 $ 16,286 $ 17,100 $ 17,955 7101 Fire Chief $ 20,623 $ 21,654 $ 22,737 $ 23,873 $ 25,067 1106 Human Resources Director $ 14,908 $ 15,654 $ 16,436 $ 17,258 $ 18,121 2406 Library and Recreation Director $ 15,516 $ 16,292 $ 17,106 $ 17,961 $ 18,859 6101 Police Chief $ 20,623 $ 21,654 $ 22,737 $ 23,873 $ 25,067 2201 Public Works Director $ 16,075 $ 16,879 $ 17,723 $ 18,609 $ 19,540 ** adjusted per Council action
$ 26,238

SAN RAFAEL UNREPRESENTED EXECUTIVE MANAGEMENT

SALARY SCHEDULE
Effective July 1, 2024
Position Monthly Salary
City Manager (per Agreement)

EXHIBIT A
Grade Position A B C D E
2501 Assistant City Attorney $ 14,908 $ 15,654 $ 16,436 $ 17,258 $ 18,121 2001 Assistant City Manager $ 20,829 $ 21,871 $ 22,964 $ 24,112 $ 25,318 2502 Chief Assistant City Attorney $ 17,145 $ 18,002 $ 18,902 $ 19,847 $ 20,839 2300 Director of Community & Economic Development $ 15,770 $ 16,559 $ 17,387 $ 18,256 $ 19,169 4205 Director of Digital Service & Open Government $ 14,977 $ 15,726 $ 16,512 $ 17,337 $ 18,204 2205 District Manager/Engineer (SRSD) $ 16,413 $ 17,234 $ 18,095 $ 19,000 $ 19,950 2140 Finance Director $ 14,772 $ 15,510 $ 16,286 $ 17,100 $ 17,955 7101 Fire Chief $ 20,623 $ 21,654 $ 22,737 $ 23,873 $ 25,067 1106 Human Resources Director $ 14,908 $ 15,654 $ 16,436 $ 17,258 $ 18,121 2406 Library and Recreation Director $ 15,516 $ 16,292 $ 17,106 $ 17,961 $ 18,859 6101 Police Chief $ 20,623 $ 21,654 $ 22,737 $ 23,873 $ 25,067 2201 Public Works Director $ 16,075 $ 16,879 $ 17,723 $ 18,609 $ 19,540 ** adjusted per Council action
$ 27,812

SAN RAFAEL UNREPRESENTED EXECUTIVE MANAGEMENT

SALARY SCHEDULE
Effective January 1, 2025
Position Monthly Salary
City Manager (per Agreement)

EXHIBIT A
Grade Position A B C D E
2501 Assistant City Attorney $ 15,952 $ 16,750 $ 17,587 $ 18,466 $ 19,390 2001 Assistant City Manager $ 21,454 $ 22,527 $ 23,653 $ 24,836 $ 26,078 2502 Chief Assistant City Attorney $ 18,345 $ 19,262 $ 20,225 $ 21,236 $ 22,298 2300 Director of Community & Economic Development $ 16,716 $ 17,552 $ 18,430 $ 19,351 $ 20,319 4205 Director of Digital Service & Open Government $ 16,325 $ 17,141 $ 17,998 $ 18,898 $ 19,843 2205 District Manager/Engineer (SRSD) $ 16,905 $ 17,751 $ 18,638 $ 19,570 $ 20,548 2140 Finance Director $ 15,953 $ 16,751 $ 17,589 $ 18,468 $ 19,391 7101 Fire Chief $ 21,241 $ 22,303 $ 23,419 $ 24,590 $ 25,819 1106 Human Resources Director $ 16,250 $ 17,063 $ 17,916 $ 18,812 $ 19,752 2406 Library and Recreation Director $ 16,602 $ 17,432 $ 18,304 $ 19,219 $ 20,180 6101 Police Chief $ 21,241 $ 22,303 $ 23,419 $ 24,590 $ 25,819 2201 Public Works Director $ 17,120 $ 17,976 $ 18,875 $ 19,819 $ 20,810 ** adjusted per Council action
$ 28,646

SAN RAFAEL UNREPRESENTED EXECUTIVE MANAGEMENT

SALARY SCHEDULE
Effective July 1, 2025
Position Monthly Salary
City Manager (per Agreement)

EXHIBIT A
Grade Position A B C D E
2501 Assistant City Attorney $ 16,431 $ 17,252 $ 18,115 $ 19,020 $ 19,971 2001 Assistant City Manager $ 22,098 $ 23,203 $ 24,363 $ 25,581 $ 26,860 2502 Chief Assistant City Attorney $ 18,895 $ 19,840 $ 20,832 $ 21,873 $ 22,967 2300 Director of Community & Economic Development $ 17,218 $ 18,079 $ 18,983 $ 19,932 $ 20,929 4205 Director of Digital Service & Open Government $ 17,794 $ 18,684 $ 19,618 $ 20,599 $ 21,629 2205 District Manager/Engineer (SRSD) $ 17,412 $ 18,283 $ 19,197 $ 20,157 $ 21,165 2140 Finance Director $ 17,230 $ 18,091 $ 18,996 $ 19,945 $ 20,943 7101 Fire Chief $ 21,879 $ 22,973 $ 24,121 $ 25,327 $ 26,594 1106 Human Resources Director $ 17,550 $ 18,428 $ 19,349 $ 20,316 $ 21,332 2406 Library and Recreation Director $ 17,598 $ 18,478 $ 19,402 $ 20,372 $ 21,390 6101 Police Chief $ 21,879 $ 22,973 $ 24,121 $ 25,327 $ 26,594 2201 Public Works Director $ 17,634 $ 18,516 $ 19,441 $ 20,413 $ 21,434 ** adjusted per Council action
$ 29,506

SAN RAFAEL UNREPRESENTED EXECUTIVE MANAGEMENT

SALARY SCHEDULE
Effective July 1, 2026
Position Monthly Salary
City Manager (per Agreement)
Grade Position A B C D E
2304
Assistant Community & Economic
Development Director $ 14,086 $ 14,791 $ 15,530 $ 16,307 $ 17,122 2400 Assistant Library and Recreation Director $ 12,698 $ 13,333 $ 14,000 $ 14,700 $ 15,435 2202 Assistant Public Works Director $ 14,139 $ 14,846 $ 15,588 $ 16,368 $ 17,186 2302 Chief Building Official $ 13,140 $ 13,797 $ 14,486 $ 15,211 $ 15,971 4203 Civic Engagement Manager $ 11,440 $ 12,012 $ 12,612 $ 13,243 $ 13,905 TBD Climate Adaptation & Resilience Planner $ 11,440 $ 12,012 $ 12,612 $ 13,243 $ 13,905 2122 Code Enforcement Supervisor $ 8,555 $ 8,982 $ 9,431 $ 9,903 $ 10,398 4204 Data & Infrastructure Manager $ 12,017 $ 12,618 $ 13,249 $ 13,912 $ 14,607 4213 Deputy Building Official $ 11,434 $ 12,006 $ 12,606 $ 13,236 $ 13,898 7125 Deputy Director of Emergency Management $ 14,139 $ 14,846 $ 15,589 $ 16,368 $ 17,187 2120 Deputy Fire Marshall $ 11,184 $ 11,743 $ 12,330 $ 12,947 $ 13,594 2135 Deputy PW Administrative Services Director $ 12,845 $ 13,488 $ 14,162 $ 14,870 $ 15,614 2135 Deputy Public Works Director $ 12,845 $ 13,488 $ 14,162 $ 14,870 $ 15,614 7117 Emergency Services Manager $ 10,180 $ 10,688 $ 11,223 $ 11,784 $ 12,373 2137 Housing Manager $ 12,495 $ 13,120 $ 13,776 $ 14,465 $ 15,188 2303 Community Services Division Director $ 13,416 $ 14,086 $ 14,791 $ 15,530 $ 16,307 7140 Library Services Supervisor $ 8,335 $ 8,752 $ 9,190 $ 9,649 $ 10,131 2208 Operations and Maintenance Manager $ 11,922 $ 12,518 $ 13,144 $ 13,801 $ 14,491 2208 Operations and Maintenance Manager (SRSD) $ 11,922 $ 12,518 $ 13,144 $ 13,801 $ 14,491 7318 Operations & Maintenance Superintendent $ 10,529 $ 11,056 $ 11,609 $ 12,189 $ 12,798 2703 Parking Services Manager $ 10,791 $ 11,330 $ 11,897 $ 12,492 $ 13,116 7312 Parks Superintendent $ 10,529 $ 11,056 $ 11,609 $ 12,189 $ 12,798 2116 Planning Manager $ 12,495 $ 13,120 $ 13,776 $ 14,465 $ 15,188 2206 Principal Civil Engineer (SRSD) $ 14,221 $ 14,932 $ 15,678 $ 16,462 $ 17,285 4206 Product Manager $ 11,440 $ 12,012 $ 12,612 $ 13,243 $ 13,905 8103 Recreation Supervisor $ 8,829 $ 9,271 $ 9,734 $ 10,221 $ 10,732 9511 Risk Manager $ 11,854 $ 12,446 $ 13,069 $ 13,722 $ 14,408 7317 Senior Code Enforcement Supervisor $ 9,442 $ 9,914 $ 10,410 $ 10,931 $ 11,477 2101 Senior Management Analyst I $ 8,761 $ 9,199 $ 9,659 $ 10,142 $ 10,649 2105 Senior Management Analyst II $ 10,431 $ 10,953 $ 11,500 $ 12,075 $ 12,679 2203 Senior Project Manager $ 10,322 $ 10,838 $ 11,380 $ 11,949 $ 12,546 TBD Senior Project Manager - Capital Projects $ 10,529 $ 11,056 $ 11,609 $ 12,189 $ 12,798 8102 Senior Recreation Supervisor $ 10,173 $ 10,682 $ 11,216 $ 11,777 $ 12,366 7310 Sewer Maintenance Superintendent $ 10,529 $ 11,056 $ 11,609 $ 12,189 $ 12,798 7311 Street Maintenance Superintendent $ 10,529 $ 11,056 $ 11,609 $ 12,189 $ 12,798 7245 Supervising Librarian $ 9,261 $ 9,724 $ 10,210 $ 10,721 $ 11,257 2150 Sustainability Program Manager $ 11,922 $ 12,518 $ 13,144 $ 13,801 $ 14,491 2145 Wildfire Program Mitigation Manager $ 10,180 $ 10,688 $ 11,223 $ 11,784 $ 12,373

SAN RAFAEL MID-MANAGEMENT EMPLOYEE ASSOCIATION

SALARY SCHEDULE
Effective July 1, 2025

Page 1 of 2 ends

EXHIBIT VII
Grade Position A B C D E
2304
Assistant Community & Economic
Development Director $ 14,509 $ 15,235 $ 15,996 $ 16,796 $ 17,636 2400 Assistant Library and Recreation Director $ 13,333 $ 14,000 $ 14,700 $ 15,435 $ 16,206 2202 Assistant Public Works Director $ 14,705 $ 15,440 $ 16,212 $ 17,022 $ 17,874 2302 Chief Building Official $ 13,665 $ 14,348 $ 15,066 $ 15,819 $ 16,610 4203 Civic Engagement Manager $ 12,012 $ 12,612 $ 13,243 $ 13,905 $ 14,600 TBD Climate Adaptation & Resilience Planner $ 11,783 $ 12,372 $ 12,990 $ 13,640 $ 14,322 2122 Code Enforcement Supervisor $ 8,897 $ 9,342 $ 9,809 $ 10,299 $ 10,814 4204 Data & Infrastructure Manager $ 12,378 $ 12,997 $ 13,647 $ 14,329 $ 15,045 4213 Deputy Building Official $ 11,777 $ 12,366 $ 12,984 $ 13,633 $ 14,315 7125 Deputy Director of Emergency Management $ 14,705 $ 15,440 $ 16,212 $ 17,023 $ 17,874 2120 Deputy Fire Marshall $ 11,631 $ 12,213 $ 12,824 $ 13,465 $ 14,138 2135 Deputy PW Administrative Services Director $ 13,359 $ 14,027 $ 14,729 $ 15,465 $ 16,238 2135 Deputy Public Works Director $ 13,359 $ 14,027 $ 14,729 $ 15,465 $ 16,238 7117 Emergency Services Manager $ 10,485 $ 11,009 $ 11,560 $ 12,138 $ 12,744 2137 Housing Manager $ 13,120 $ 13,776 $ 14,465 $ 15,188 $ 15,947 2303 Community Services Division Director $ 13,818 $ 14,509 $ 15,235 $ 15,996 $ 16,796 7140 Library Services Supervisor $ 8,669 $ 9,102 $ 9,557 $ 10,035 $ 10,537 2208 Operations and Maintenance Manager $ 12,518 $ 13,144 $ 13,801 $ 14,491 $ 15,216 2208 Operations and Maintenance Manager (SRSD) $ 12,518 $ 13,144 $ 13,801 $ 14,491 $ 15,216 7318 Operations & Maintenance Superintendent $ 10,950 $ 11,498 $ 12,073 $ 12,676 $ 13,310 2703 Parking Services Manager $ 11,222 $ 11,784 $ 12,373 $ 12,991 $ 13,641 7312 Parks Superintendent $ 10,950 $ 11,498 $ 12,073 $ 12,676 $ 13,310 2116 Planning Manager $ 13,120 $ 13,776 $ 14,465 $ 15,188 $ 15,947 2206 Principal Civil Engineer (SRSD) $ 14,647 $ 15,380 $ 16,149 $ 16,956 $ 17,804 4206 Product Manager $ 12,012 $ 12,612 $ 13,243 $ 13,905 $ 14,600 8103 Recreation Supervisor $ 9,138 $ 9,595 $ 10,075 $ 10,579 $ 11,108 9511 Risk Manager $ 12,209 $ 12,820 $ 13,461 $ 14,134 $ 14,840 7317 Senior Code Enforcement Supervisor $ 9,820 $ 10,311 $ 10,827 $ 11,368 $ 11,936 2101 Senior Management Analyst I $ 9,112 $ 9,567 $ 10,045 $ 10,548 $ 11,075 2105 Senior Management Analyst II $ 10,848 $ 11,391 $ 11,960 $ 12,558 $ 13,186 2203 Senior Project Manager $ 10,734 $ 11,271 $ 11,835 $ 12,426 $ 13,048 TBD Senior Project Manager - Capital Projects $ 10,950 $ 11,498 $ 12,073 $ 12,676 $ 13,310 8102 Senior Recreation Supervisor $ 10,682 $ 11,216 $ 11,777 $ 12,366 $ 12,984 7310 Sewer Maintenance Superintendent $ 10,950 $ 11,498 $ 12,073 $ 12,676 $ 13,310 7311 Street Maintenance Superintendent $ 10,950 $ 11,498 $ 12,073 $ 12,676 $ 13,310 7245 Supervising Librarian $ 9,817 $ 10,308 $ 10,823 $ 11,364 $ 11,932 2150 Sustainability Program Manager $ 12,280 $ 12,894 $ 13,538 $ 14,215 $ 14,926 2145 Wildfire Program Mitigation Manager $ 10,485 $ 11,009 $ 11,560 $ 12,138 $ 12,744

SAN RAFAEL MID-MANAGEMENT EMPLOYEE ASSOCIATION

SALARY SCHEDULE
Effective July 1, 2026

Page 2 of 2 ends

City of San Rafael
Job Class Specification
Job Title: Climate Adaptation & Resilience Planner
SUMMARY:

This Climate Adaptation & Resilience Planner is a highly responsible professional position committed to developing, implementing, and managing the City’s climate adaptation and resilience strategies and initiatives. The Climate Adaptation & Resilience Planner will lead efforts to assess vulnerability to climate change impacts such as flooding, subsidence, drought, extreme heat, and sea level rise; developing and implementing adaptation plans and policies, engaging the community, and integrating resilience measures across City departments and into all aspects of municipal planning. This position plays a key role in ensuring the City is prepared for the challenges of a changing climate, fostering cross-departmental collaboration, securing funding for resilience projects, and championing equitable adaptation solutions. This position may supervise interns or support staff, manage contracts and consultants, and perform a variety of management and complex planning functions related to climate adaptation and resilience.

ESSENTIAL DUTIES AND RESPONSIBILITIES include the following. This list is meant to be representative, not exhaustive. Some incumbents may not perform all the duties listed while in other cases related duties may also be assigned.
• Plans, organizes, directs, and coordinates the City’s climate adaptation and resilience programs, including the development and implementation of climate vulnerability assessments, adaptation strategies, and resilience action plans.
• Oversees the review and analysis of development proposals, City projects, and long-range plans for consistency with climate adaptation goals, policies, and applicable environmental regulations.
• Manages complex climate-related planning projects; conducts research, and analyzes data on climate change impacts, risks, and adaptation options; prepares technical reports, environmental review documents (e.g., for CEQA compliance related to climate change), and policy recommendations.
• Leads the integration of climate resilience and adaptation considerations into the General Plan, Local Hazard Mitigation Plan, zoning codes, capital improvement programs, and other relevant City policies and operational procedures.
• Develops and manages Requests for Proposals, contracts and project management of consultants for climate adaptation planning and projects. • Makes presentations on climate adaptation and resilience background, data, and recommendations before boards, commissions, City Council, community groups, and other organizations.
• Works collaboratively with other City departments (e.g., Public Works, Community and Economic Development, Emergency Services, Library and Recreation, Administration), regional agencies, state and federal agencies, and community-based organizations to coordinate and lead climate adaptation efforts.
• Conducts research and analysis of land use, environmental, social, and economic factors related to climate vulnerability and adaptation. Prepares written reports and manages consultant contracts for specialized studies.
• Develops and implements community outreach and engagement strategies to foster public awareness, understanding, and participation in climate resilience planning, with a particular focus on engaging and supporting vulnerable populations. • Identifies, prepares applications for, and manages grant funding opportunities from federal, state, regional, and private sources to support climate adaptation and resilience projects. • Assists with budget preparation for climate resilience programs and manages allocated budgets for specific projects or program areas.
• Monitors emerging climate science, adaptation best practices, policy trends, and regulatory changes; advises City leadership and staff accordingly. • Serves as a key advisor on climate resilience to various City boards and commissions as assigned. Coordinates agendas and provides staff support for climate-related committees or task forces as needed.
• Performs related duties as required.

KNOWLEDGE OF:
• Principles, methods and practices of urban planning and zoning administration particularly as they relate to climate change adaptation and hazard mitigation. • California Planning Law, California Environmental Quality Act (CEQA) and Subdivision Map Act • Current climate science, models, and projections, including specific climate change impacts. • Climate vulnerability assessment methodologies, tools, and best practices. • Sea level rise assessment, planning, science, and best practices. • A wide range of climate adaptation and resilience strategies, including policy-based, naturebased, engineered, land use based and community-based solutions. • Principles and practices of effective project management, program management, project development, consultant management, and contract administration. • Principles of supervision, training, and performance evaluation (if supervisory duties are assigned).
• Grant writing, funding sources, and financial mechanisms for climate resilience projects. • Effective community engagement techniques, particularly for reaching diverse and vulnerable populations, and principles of environmental justice and equitable adaptation. • Data collection, analysis, and interpretation methods, including the use of GIS and other planning-related software.
• Current and long-range climate adaptation planning principles and practices.

ABILITY TO:
• Plan, organize and manage section personnel, programs and projects. • Manage consultants and requests for proposals processes. • Formulate and implement administrative procedures.
• Collect, analyze, interpret and apply complex climate science data. • Make effective decisions regarding climate adaptation planning and policy. • Communicate effectively, orally and in writing.
• Plan for and facilitate effective community meetings. • Work effectively with the public, community groups, boards and commissions, other City personnel and governmental jurisdictions.
• Ability to attend evening meetings and occasional weekend events.

EDUCATION AND/OR EXPERIENCE:

Any combination of education and experience that demonstrates possession of the requisite knowledges, skill and abilities. A typical way to obtain these would be:
• Bachelor’s degree with major coursework in urban or regional planning, environmental science, climate change policy, engineering, or a closely related field • Five (5) years of progressively responsible professional experience, preferably with a municipal organization, in environmental planning, climate adaptation planning, or sustainability program management, including a minimum of two (2) years of experience involving significant project management, policy development, and community engagement responsibilities • Preferred Qualifications:
o Master’s degree in one of the areas of study listed above o American Institute of Certified Planners (AICP) Certification PHYSICAL DEMANDS:

Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception, and ability to adjust focus.

WORK ENVIRONMENT:

The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. While performing the duties of this job, the employee is regularly exposed to video display and regularly works in inside environmental conditions. The employee is occasionally exposed to outdoor weather conditions and occasionally works in evenings or weekends and occasionally works with use of personal vehicle. The noise level in the work environment is usually quiet.

FLSA Status: Exempt
Prepared By: Nick Biss, HR Manager
Prepared Date: May 2025
Approved Date:

City of San Rafael
Job Class Specification
Job Title: Senior Project Manager

SUMMARY
Under the general direction of the Director of Public Works and Assistant Public Works Director, the Senior Project Manager – Capital Projects leads the planning, design, and delivery of complex capital infrastructure and facility projects for the City of San Rafael. This role focuses on high-value construction and modernization projects, including buildings, utilities, and public infrastructure. The position serves as a critical liaison between City departments, consultants, contractors, regulatory agencies, and community stakeholders to ensure successful execution of capital projects within scope, schedule, and budget.

DISTINGUISHING CHARACTERISTICS:

This is a senior-level, mid-management position requiring substantial independent judgment, technical expertise, and leadership in managing capital improvement projects. The position reports to the Director of Public Works or designee and may supervise professional and technical staff.

This role requires a deep understanding of project delivery, procurement, and public sector processes related to large-scale infrastructure.

ESSENTIAL DUTIES AND RESPONSIBILITIES:

This list is intended to be illustrative and does not represent an exhaustive list of duties and responsibilities. Incumbents may not perform all duties and responsibilities listed. Other duties may be assigned.
• Plans, organizes, directs and controls all parts of projects from concept through design, permitting, bidding, and construction to the closeout for a portfolio of complex capital improvement projects.
• Prepares and monitors project budgets, including support for obtaining funding. • Coordinates work of a multi-disciplinary development team across organizational boundaries, including design architects and construction professionals. • Develops and maintains detailed project schedules and budgets, tracks expenditures, and recommends cost control strategies.
• Reviews and processes change orders, ensures quality control, and oversees contractor compliance with plans, specifications, and safety standards. • Prepares reports, presentations, and communications to inform internal and external stakeholders, including City Council.
• Ensures that contractors are maintaining safe work sites and that the needs of the staff at each project are being protected.
• Coordinates final project closeout including punch list items, documentation, and transfer to operations.
• Manages consultant contracts and coordinates with engineers, architects, construction managers, and inspectors.
• Facilitates cross-departmental coordination and public outreach related to project scope, impacts, and progress.

Page 2 of 4 ends

• Supports grant application processes and ensures compliance with local, state, and federal funding requirements.

Knowledge of:
• Technical aspects of architectural, civil, mechanical, electrical, structural and geotechnical engineering design and specifications.
• Financing, estimating and budgeting, including planning and estimating, calculating overhead, design and construction costs. General knowledge of various funding sources and restrictions.
• Regulations and regulatory agencies and commissions affecting planning, zoning, design and construction.
• Requirements of final bid packages.
• Construction management techniques and practices.
• Knowledge of move management and purchase of furniture, fixtures and equipment. • Americans with Disabilities Act Accessibilities Guidelines (ADAAG), and California accessibility requirements that are in Title 24 of California Code of Regulations. • Principles and practices of capital project delivery, including public procurement and contract management.
• Public works design and construction standards, codes, regulations, and funding programs. • Construction methods and materials across civil, structural, electrical, and mechanical disciplines.
• CEQA and permitting processes at local and state levels. • Knowledge of planning and building department review process for capital improvement projects.

Ability to:
• Schedule and budget capital projects; monitor and track project progress and expenditures and implement cost controls.
• Use computer-based scheduling software, documentation management, and project management systems.
• Work effectively in a team environment; negotiate and resolve contract disputes; maintain client contractor relationships; and communicate effectively with the public, community groups, other City departments, stakeholders, agencies, and private contractors. • Supervise, prepare, or participate in the design and production of final architectural contract documents for a wide variety of small construction and maintenance projects. • Plan and organize; analyze and solve problems; make judgment on all decisions; and deal effectively with government officials.
• Strong verbal and written communication skills.
• Ability to work as part of a City-wide team.
• Manage multiple high-value, high-impact projects simultaneously. • Prepare and interpret construction documents and technical specifications. • Lead teams and coordinate with diverse stakeholders.
• Prepare clear reports, presentations, and correspondence. • Negotiate and administer consultant and construction contracts. • Communicate clearly and professionally with a wide range of audiences.

Page 3 of 4 ends

EDUCATION AND EXPERIENCE REQUIREMENTS:

Any combination of education and experience that provides the knowledge and abilities listed.

Typically, equivalent to a bachelor's degree from an accredited college or university with major coursework in construction management, project management, civil, structural or mechanical engineering, facilities planning, design management, architecture, business, economics, planning or a related field AND five years of progressively responsible experience in project management related to the area of assignment.

The required education is interchangeable with project management experience related to the area of assignment on a year-for-year basis up to a maximum of two years.

Possession of a master's degree in a field noted above, professional registration or licensure, or Project Management Institute (PMI) / Construction Management Institute (CMI). Either may be substituted for one year of required experience
CERTIFICATES, LICENSES, REGISTRATIONS:

Valid CA driver’s license required. Registration as a licensed architect or engineer in the State of California is desirable. Project Management Institute (PMI) / Construction Management Institute (CMI) certification is desired.

LANGUAGE SKILLS:

Ability to read and interpret documents such as rules, operating and maintenance instructions and procedure manuals. Ability to prepare clear and comprehensive written reports and correspondence. Ability to communicate effectively, both verbally and in writing.

MATHEMATICAL SKILLS:

Ability to calculate figures and amounts such as discounts, interest, proportions, and percentages.

REASONING ABILITY:

Ability to deal with problems involving several variables in construction related situations. Ability to interpret a variety of instructions and reports furnished in written, oral, diagram, or schedule form.

PHYSICAL DEMANDS:

The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. While performing the duties of this job, the employee is regularly required to stand; walk; use hands to finger, handle, or feel; reach with hands and arms; and talk or hear. The employee must be able to frequently travel to project sites and navigate construction areas. The employee must be able to work in indoor and outdoor environments, sometimes in inclement weather or noisy conditions. The employee is occasionally required to sit; climb or balance; walk on uneven surfaces; stoop, kneel or crouch. The employee may regularly lift and/or move up to 25 pounds and occasionally lift and/or move up to 50 pounds. Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception, and ability to adjust focus.

WORK ENVIRONMENT:

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While performing the duties of this job, the employee is regularly exposed to outdoor weather conditions and regularly works in inside environmental conditions. The employee is occasionally exposed to moving mechanical parts. The noise level in the work environment is usually moderate but occasionally loud.

FLSA Status: Exempt
Prepared By: Marissa Sanchez, Human Resources Director
Prepared Date: February 2019
Revised Date: April 2025
Approved By: City of San Rafael
Approved Date: July 15, 2019
RESOLUTION NO. _______

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL APPROVING FISCAL YEAR 2025-26 GANN APPROPRIATIONS LIMIT AT $197,230,566
WHEREAS, California Constitution Article XIIIB, which was approved as Proposition 4 by the voters of the State of California on November 6, 1979, imposes on the state and on each local jurisdiction a limitation on the amount of budget appropriations they are permitted to make annually (the “Appropriations Limit”, sometimes referred to as the “Gann Appropriations Limit”) and limits changes in the Appropriations Limit to an annual adjustment for the change in the cost of living and the change in population; and WHEREAS, California Government Code Section 7910, which implements Article XIIIB, requires that the governing body of each local jurisdiction shall establish its Appropriations Limit at a regularly scheduled meeting or noticed special meeting; and WHEREAS, as permitted by Proposition 111, adopted by the voters in 1990, the City has elected to use the percent change in the population of San Rafael from January 1, 2024, to January 1, 2025, and the percent change in California’s per capita personal income, for the calculation of the annual adjustment to the City’s Appropriations Limit; and WHEREAS, documentation used in the determination of the City’s Appropriations Limit has been available to the public in the Finance Department as provided by Government Code Section 7910;
NOW, THEREFORE, BE IT RESOLVED that the City Council of San Rafael, pursuant to the provisions of Article XIIIB and Government Code Sections 7901 through 7914, does hereby establish the Appropriations Limit for fiscal year 2024-2025 for the City of San Rafael at $197,230,566 as documented in Exhibit A, and further establishes the 2024-2025 Appropriations Subject to the Gann Appropriations Limit at $108,014,557 as documented in Exhibit B, which Exhibits are attached hereto and incorporated herein by reference as though fully set forth.

I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly introduced and adopted at a regular meeting on the City Council of said City held on Monday, the 2nd day of June 2025, by the following vote to wit:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_____________________

LINDSAY LARA, City Clerk

EXHIBIT A

GANN LIMITATION CALCULATION
Fiscal Year 2025-26
(A) (B)
Fiscal Cost of Living Change in Population Factor Prior Year Current Year Subject to Variance Year Change in Limitation Limitation Gann Limit Gann 'gap' Assessment
California Roll for Change in Change in
Per Capita Nonresidential Population for Population for Personal Income Or Construction San Rafael Or Marin County (Highest B X (Source : State) (Source : County) (Source: State) (Source: State) Highest A) 94/95 $ 24,635,128
95/96 4.72 0.60 1.22 1.060000 x $ = 24,635,128 $ 26,113,235 96/97 4.67 5.50 1.37 1.43 1.070000 x $ = 26,113,235 $ 27,941,557 97/98 4.67 5.40 2.17 1.64 1.080000 x $ = 27,941,557 $ 30,176,882 98/99 4.15 6.80 1.42 1.56 1.080000 x $ = 30,176,882 $ 32,591,032 99/00 4.53 6.26 1.47 1.62 1.079800 x $ = 32,591,032 $ 35,192,257 00/01 4.91 9.27 1.50 1.82 1.112600 X $ 35,192,257 = $ 39,154,905 01/02 7.82 6.67 0.53 0.72 1.086000 X $ 39,154,905 = $ 42,522,227 02/03 -1.27 5.15 0.69 0.81 1.060000 X $ 42,522,227 = $ 45,073,561 03/04 2.31 2.43 1.45 0.77 1.039152 X $ 45,073,561 = $ 46,838,297 04/05 3.28 2.06 -0.16 2.53 1.058900 X $ 46,838,297 = $ 39,274,542 49,597,072 $ 10,322,530 $ 05/06 5.26 1.59 0.07 0.33 1.056100 X $ 49,597,072 = $ 43,215,534 52,379,468 $ 9,163,934 $ 06/07 3.96 0.57 0.49 0.74 1.047300 X $ 52,379,468 = $ 47,167,477 54,857,017 $ 7,689,540 $ 07/08 a 4.42 2.09 0.97 0.97 1.054300 X $ 54,857,017 = $ 53,279,474 58,867,753 $ 5,588,279 $ 08/09 4.29 2.63 0.68 0.93 1.052600 X $ 58,867,753 = $ 54,394,753 61,964,197 $ 7,569,444 $ 09/10 0.62 6.65 0.57 0.81 1.075100 X $ 61,964,197 = $ 51,368,817 66,617,708 $ 15,248,891 $ 10/11 -2.54 39.62 0.79 0.93 1.409200 X $ 66,617,708 = $ 48,469,424 93,877,675 $ 45,408,251 $ 11/12 b 2.51 -34.13 0.81 0.90 1.034300 X $ 93,877,675 = $ 50,180,413 100,987,679 $ 50,807,266 $ 12/13 3.77 0.12 0.92 1.05 1.048600 X $ 100,987,679 = $ 51,825,702 105,895,680 $ 54,069,978 $ 13/14 c 5.12 2.09 0.34 0.42 1.055600 X $ 105,895,680 = $ 54,313,859 110,641,157 $ 56,327,297 $ 14/15 -0.23 0.85 0.39 0.42 1.012700 X $ 110,641,157 = $ 56,717,201 112,046,300 $ 55,329,098 $ 15/16 d 3.82 7.99 0.60 0.73 1.087800 X $ 112,046,300 = $ 65,177,999 117,140,576 $ 51,962,576 $ 16/17 5.37 0.68 0.12 0.33 1.057200 X $ 117,140,576 = $ 71,967,785 123,841,017 $ 51,873,231 $ 17/18 3.69 0.11 0.25 0.18 1.039500 X $ 123,841,017 = $ 74,893,075 128,732,737 $ 53,839,661 $ 18/19 3.67 0.06 -0.02 0.17 1.038500 X $ 128,732,737 = $ 77,599,200 133,688,947 $ 56,089,748 $ 19/20 3.85 0.26 0.04 -0.01 1.038900 X $ 133,688,947 = $ 82,867,376 138,889,447 $ 56,022,071 $ 20/21 e 3.73 1.91 -0.66 -0.60 1.031100 X $ 138,889,447 = $ 73,554,079 143,208,909 $ 69,654,830 $ 21/22 5.73 1.00 -0.62 -0.43 1.052800 X $ 143,208,909 = $ 82,522,271 150,770,339 $ 68,248,068 $ 22/23 7.55 14.41 -1.01 -1.11 1.132600 X $ 150,770,339 = $ 91,883,786 170,762,486 $ 78,878,700 $ 23/24 4.44 6.02 -0.92 -1.06 1.050500 X $ 170,762,486 = $ 102,494,532 179,385,992 $ 76,891,460 $ 24/25 3.62 1.70 -0.45 -0.53 1.031500 X $ 179,385,992 = $ 113,649,863 185,036,651 $ 71,386,788 $ 25/26 6.44 1.03 -0.05 0.14 1.065900 X $ 185,036,651 = $ 108,014,557 197,230,566 $ 89,216,009 $ = Value selected for Factor calculation
(a) Includes increase for Paramedic Tax Revenue Generated by Measure P (b) Includes increase for Paramedic Tax Revenue Generated by Measure I Note:
(c) Reduce the limit by $1,142,323 to reflect the amount associated with Measure P at the time the limit was increased in fiscal year 2011-2012 for Measure I
(d) 2015-16 - The Limit is reduced by $4,743,389 for the Paramedic Tax - Measure I for the increase of $3,890,000 added in 2011 - 2012 that "Sunset" or Expired after 4 years at the end of 2015.

County assessment roll factor for FY10/11 is an outlier. Recalculated using State per capita income factor for FY10/11 to ensure that the city falls below the Gann limit under each scenario for conservatism.
(e) 2020-21 - Appropriations subject to the limit declined due to both the reduction in budgeted revenues as a result of the COVID-19 pandemic as well as the exclusion of debt service on the 2018 bonds beginning in FY21. $-
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
GANN Limit Calculations
Current Year Limitation Subject to Gann Limit
https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/25-26/Gann Limit/Gann Limit Calculation 25-26-Exh A - 5/19/2025

EXHIBIT B
City of San Rafael
Appropriation Limit Analysis
FY 2025-26
2025-2026
2025-2026 Less Less Appropriations
Proposed Exempt Non-Tax Subject to
Total Appropriations Fund # Budget Expenditures Revenues Gann Limit General Fund 001 107,921,031 $ 1,077,317 $ 14,636,278 $ 92,207,436 $ Abandoned Vehicle Abatement Fund 200 190,505 1,583 190,000 - Storm Water Fund 205 1,938,992 - 1,539,010 399,982
Emergency Medical Services Fund 210 10,105,208 208,197 4,136,792 5,760,219 Library Fund 214 192,392 - 104,376 88,016
Library Special Assessment Fund 215 1,599,341 9,128 - 1,590,213 Measure G - Cannabis 216 695,373 1,076 - 694,297
General Plan Special Revenue Fund 218 783,450 3,079 659,391 120,980 Recreation Revolving Fund 222 5,001,007 47,318 2,406,578 2,547,111 Police Youth Service fund 230 40,043 3 15,000 25,040
Measure A Open Space Fund 241 400,000 - 579,977 -
Measure C Wildfire Prevention Parcel Tax 242 3,946,917 45,654 - 3,901,263 Open Space Fund 405 - - - -
LongTerm Capital Outlay (Excess of $100K &
10yr Life) N/A - - - -
General Fund Debt Service - Capital Outlays N/A 5,435,792 4,755,792 - 680,000 Total Appropriations 138,250,051 $ 6,149,147 $ 24,267,402 $ 108,014,557 $ Appropriation Limit from Revised Growth Limit $ 197,230,566 Available Room Under Appropriation Limit 89,216,009 $
https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/25-26/Gann Limit/Gann Limit Growth 25-26-Exh B RESOLUTION NO. __________

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL APPROVING

THE MEASURE A WORK PLAN FOR PROPOSED EXPENDITURE OF MEASURE A FUNDS FOR FISCAL YEAR 2025-26
WHEREAS, on June 7, 2022, Marin County voters re-approved Measure A, a onequarter of one percent transactions and use tax, dedicated to parks and open space for the duration of nine years; and
WHEREAS, fifteen percent of the Measure A revenues is earmarked for Marin Cities, Towns, and Applicable Special Districts for the purpose of managing parks, open space preserves, nature preserves, recreation programs and vegetation to promote biodiversity and reduce wildfire risk; and
WHEREAS, the County of Marin is responsible for the administration of the Measure A funds, and has developed a form of agreement and program materials for use by Marin municipalities; and
WHEREAS, the City of San Rafael is eligible to receive Measure A funds, and entered into an agreement with the County of Marin in October of 2013, submitting a Work Plan of Expenditures for the first year of fund disbursement; and WHEREAS, upon voter reapproval of the Measure in June 2022, the City of San Rafael entered into a new agreement with the County of Marin in October 2022 for disbursement of Measure A Tax Proceeds; and
WHEREAS, the City of San Rafael is projected to receive a total of $579,977 for FY 2025-2026, to support the Work Plan; and
WHEREAS, the County of Marin requires a Work Plan for the proposed Expenditure of Measure A funds in the amount of $580,000 for July 1, 2025 – June 30, 2026;
NOW, THEREFORE, BE IT RESOLVED that the San Rafael City Council approves the Measure A Work Plan for Proposed Expenditure of Measure A funds for July 1, 2025 - June 30, 2026, a copy of which is hereby attached and by this reference made a part hereof; and
BE IT FURTHER RESOLVED that the Finance Director is authorized to execute, on behalf of the City of San Rafael, the Work Plan for Proposed Expenditure of Measure A funds for July 1, 2025 to June 30, 2026.

I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the foregoing Resolution was duly and regularly introduced and adopted at a regular meeting of the City Council of said City held on June 2, 2025, by the following vote, to wit:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
______________________
LINDSAY LARA, City Clerk

Page 1 of 4 ends

Work Plan
Measure A City, Town, and Applicable Special District Program Proposed Expenditure of Measure A Funds for July 1, 2025 to June 30, 2026 Timely and accurate completion of this report is a condition of receiving Measure A funds.

Instructions:
• This work plan must be completed by an authorized representative of the recipient. • Please complete this work plan, then scan and e-mail it to Kevin Wright, Marin County Parks External Affairs Manager ([email protected]), by July 1, 2025.
• Contact Mr. Wright by e-mail ([email protected]) or phone (415) 497-3553 if you have any questions, or if you have suggestions to improve this form.
• Marin County Parks will review this plan within one month of its receipt to ensure that proposed expenditures are consistent with Marin County Ordinance 3586 (Measure A).
• Recipients must provide Marin County Parks with 30-days prior notice of any project additions or substitutions that are proposed while a work plan is in effect.
• Total actual project expenditures may not exceed recipient’s actual Measure A funding for any given fiscal year, plus any balance remaining from previous years.
_______________________________________________________________ This portion of page is intentionally blank. Proceed to next page.

Attachment 3 – Exhibit I

Page 2 of 4 ends

A. Name of Recipient (city, town, or special district): __City of San Rafael____________________________________ B. Recipient’s representative and contact information: (Please print all information) Name: Van Bach

Title: Accounting Manager
Address: 1400 Fifth Avenue, Suite 204
City, Zip: San Rafael, CA 94901
Phone:

E-mail:

C. Total estimated funds for Fiscal Year 2025-26:
i. Estimated carry-over
balance of
recipient’s Measure A
funds from
previous fiscal years
ii. Estimate of recipient’s
Measure A funds for
FY 2025-26. (This
information will be
provided by Marin County
Parks)
iii. Total estimated available
funds for FY 25-26
(i + ii).
$ 121,116 $ 579,977 $ 701,093

Page 3 of 4 ends

D. Recipient’s Measure A Work Plan for Fiscal Year 2025-26:

Name of work or
project:

Primary
purpose of
work or
project.

Select only
one from list
below. **
Description. Be as specific as
possible. Include numbers related
to square footage of facilities,
acreage, etc. If Measure A funds
were used for maintenance, use
numbers to indicate change from
pre-Measure A conditions.

Amount of
Measure A
funds
estimated to
be used:

Source(s)
and
amount(s) of
matching
funds
projected for
use. If none,
enter “0”
Total
expenditures
projected for
work or
project in
current
reporting
year
Routine Maintenance A Peacock Gap Park & Freitas Park
Tennis Court Resurfacing $400,000 0 $ 400,000
Routine Maintenance A Boyd Park Water System Repair $130,000 0 $130,000 Park Planning B Albert Field Condition Assessment $50,000 0 $ 50,000 Estimated Total $580,000
**Select work or project purpose only from the following menu:
a) Routine maintenance
b) Renovation of existing recreational facility, including infrastructure (includes planning, environmental review, permitting, design development, etc.) c) Construction of new park or recreation facility (includes planning, environmental review, permitting, design development, etc.) d) Parkland acquisition
e) Fuel reduction - all types of fuel breaks, including primary, ridgeline, etc. f) Flashy fuel reduction (ROW, street ends, trail heads, etc.) g) Natural resource protection and restoration, and invasive plant control h) Maintaining vehicle access
i) Sudden Oak Death
j) Hazard tree removal
k) Inventory and monitoring
l) Wildlife management monitoring
m) Vegetation and wildlife management - OtherE. Certification

Page 4 of 4 ends

I certify that the information contained herein is true and accurate, to the best of my knowledge. __________________________________________ _____________________________________________________ Signature Title
__________________________________________ _________________________________ Print Name Date
Link to Attachment 4:

Capital Improvement
Program FY 2025-26
through FY 2027-28

San Rafael City CouncilJune 2, 2025

San Rafael City Council
June 2, 2025