____________________________________________________________________________________
FOR CITY CLERK ONLY
Council Meeting:
Disposition:
Agenda Item No: 4.b
Meeting Date: May 18, 2026
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: Finance
Prepared by: Paul Navazio,
Interim City Manager
Shawn Plate, Finance Manager
Van Bach, Accounting Manager
City Manager Approval: ___________
TOPIC: PRELIMINARY CITYWIDE PROPOSED BUDGET FOR FISCAL YEAR 2026-27 SUBJECT: PRELIMINARY CITYWIDE PROPOSED BUDGET AND PROPOSED CAPITAL IMPROVEMENT PROGRAM FOR FISCAL YEAR 2026-27
RECOMMENDATION:
Receive report related to the Preliminary Citywide Proposed Budget for Fiscal Year 2026-27 and provide direction to staff to inform preparation of the Final Proposed FY 2026-27 Budget for adoption at the City Council meeting of June 15, 2026.
SUMMARY:
This report presents the preliminary proposed citywide budget for Fiscal Year (FY) 2026-27. This item represents the next step in the development of the City’s FY 2026-27 budget and is intended to provide the City Council with the opportunity to preview the overall proposed budget as well as specific funding recommendations prior to staff preparing the final FY 2026-27 Proposed Budget for adoption by the City Council at their meeting of June 15.
The budget is both a spending plan for the City’s available financial resources and the legal authority for City departments to spend these resources for public purposes. It is through these resources that programs and services are provided, and capital investments are made to meet the needs of the community. 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 are aligned with the updated City Council Goals and Objectives as well as existing fiscal policies approved by the City Council.
To balance these objectives, the budget supporting ongoing operations and service levels must be funded largely through recurring revenues, while 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 PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 2 ensure that service levels and community needs can continue to be met in the future; and that the FY 2026-27 budget does not compromise the City’s long-term fiscal condition.
The Preliminary Proposed FY 2026-27 All Funds budget reflects expenditure appropriations of $209,638,535, including operations ($181,896,986), capital ($18,421,000) and transfers ($9,320,549). This level of expenditure appropriations, representing an increase of 9.1% over the original FY 2025-26 adopted budget, is supported through a combination of FY 2026-27 revenues ($200,974,890), transfers ($9,320,549) and available fund balances.
The Preliminary Proposed FY 2026-27 budget supports an authorized staffing level of 419.55 416.15 full-time equivalent (FTE) positions, representing an increase of 3.45 FTE from the level authorized FY 2025-26 Final Budget.
The Preliminary Proposed FY 2026-27 General Fund budget reflects recommended appropriations of $113,728,073, supporting ongoing General Fund operational expenditures as well as selected one-time funding needs and transfers. This level of appropriations is supported through projected FY 2026-27 revenues of $109,703,266 as well as use of available one-time assigned fund balance of $4,100,00. Expenditures for City programs and services supported by the General Fund are proposed to increase by 1.6% (excluding transfers) over the levels provided for in the FY 2026-27 Adopted Budget.
Overall, the appropriations included in the Preliminary Proposed FY 2026-27 budget, as presented herein, are within the City’s constitutional GANN spending limit.
This staff report will focus on the following key areas:
1) Update on FY 2025-26 revenues and expenditures through Q3 (March 31, 2026) 2) Preliminary Proposed Budget for FY 2026-27
a) All Funds Summary
b) General Fund
c) Selected Other Funds
3) Proposed Capital Improvement Program Budget for FY 2026-27 City Council Goals and Objectives – In conjunction with the adoption of the FY 2025/26 adopted City Council adopted its Three-year (FY 2025/26 – FY 2027/28) Goals and Objectives organized around strategic policy areas. This strategic policy document serves to guide development of the annual operating and capital budget.
Concurrent with the development of this budget, staff has been developing complimentary FY 2026-27 departmental workplans supporting the Goals and Objectives established through the City Council’ strategic plan. The funding recommendations included in the Preliminary Proposed FY 2026-27 Budget are intended to ensure that available resources are allocated in support of key initiatives projects aligned with the City Council stated priorities, while maintaining service levels for baseline city programs, services, and operations.
ANALYSIS:
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 3 CURRENT BUDGET – FISCAL YEAR 2025-26 THIRD QUARTER UPDATE All Funds
Table 1 provides current year (FY 2025-26) revenue and expenditure results through the third quarter of the fiscal year, ending March 31, 2026.
• All Funds revenues through the third quarter were recorded at $132.82 million, which represented 66.9% of the amended budget of $198.44 million. • All Funds expenditures and encumbrances for the same period were recorded at $146.52 million, or 71% of the amended FY 2024-25 budget of $232.79 million.
Table 1:
All Funds Revenue and Expenditure Results (through 3/31/26) General Fund
Revenues: The original FY 2025-26 budget, adopted on June 2, 2025, projected $106.39 million in revenues. The Mid-Year Budget Update presented on March 2, 2026, projected year-end General Fund revenues of $107.3 million.
• Revenue results through the third quarter of the fiscal year were recorded at $63.85 million, or 59.7% of the amended budget.
• Based on results through the third quarter, year-end General Fund revenue projections have been updated to $109.39 million, or $2.5 million (1.91%) above the FY 2025-26 amended budget figure. This reflects continued strength in sales tax receipts through the 3rd quarter, exceeding the levels projected following the mid-year update. • Current year revenues continued to show favorable variances in sales tax (including Measure E and Measure R), property transfer tax, and transient occupancy tax.
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 4 Expenditures: The FY 2025-26 adopted budget provided expenditure appropriations of $114.03 million. The current amended FY 2025-26 General Fund budget stands at $116.15 million, reflecting encumbered carryforwards and budget amendments approved since July 1, 2025. • Expenditures and encumbrances through the third quarter of the fiscal year were recorded at $88.73 million, or 76.4% of the amended budget.
• Based on these results, General Fund expenditures are projected to end the fiscal year at $117.85 million, or $1.70 million (1.5%) above the amended budget. • Consistent with the results presented in the Mid-Year Budget Update the City is facing a budget deficit of $1.70 million due to the personnel costs trending roughly $2.7 million over budget; non-personnel expenditures continue to trend $1.7 million under budget.
Operating results: Due to better than expected revenue results through the 3rd quarter – buoyed by sales tax receipts – the General fund is expected to end the year with a favorable ($0.80 million variance relative to the amended budget.
Table 2:
FY 2025-26 General Fund Results (through 3/31/26) and Year-End Projections While this forecast suggests a modest level of additional one-time budget capacity, the FY 2026/27 Proposed Budget reflected in this report does not rely on this result, Consideration of allocating any available year-end surplus should be deferred until fiscal year-end when final actual revenue and expenditure results are reported.
Specific funding recommendations related to use of available fund balances are contained in the discussion of the Preliminary Proposed FY 2026-27 Budget.
Adopted Amended Year-To-Date % of Amended
FY 2025-26 FY2025-26 Actuals FY 2025-26 Year-End
Budget Budget (Mar) Encumb. Budget Projection $ %
Revenues $ 106.39 $ 106.89 $ 63.85 59.7% 109.39 $ $ 2.50 2.3% Expenditures $ 114.03 $ 116.15 $ 86.64 $ 2.09 76.4% 117.85 $ $ 1.70 1.5% Net $ (7.64) $ (9.26) $ (22.79) $ (8.46) $ 0.80
FY 2025-26 General Fund Budget Projections
as of 3/31/26
(Dollars in $M)
Year-End
Variance
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 5 PROPOSED FISCAL YEAR 2026-27 CITYWIDE BUDGET
FY 2026-27 BUDGET HIGHLIGHTS
Citywide Budget: The total proposed FY 2026-27 expenditure budget for the City is $209,638,535. These appropriations are supported by FY 2026-27 revenue and other sources projected at $210,295,440, as well as by fund balances retained from previous periods for capital projects and priority initiatives (Attachment 1, Exhibit I). The proposed FY 2026-27 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 from 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 Budget: The proposed FY2026-27 General Fund budget includes recommended appropriations of $113,728,073 representing an increase of $479,226 (0.5%) over the prior year’s adopted budget. The proposed General Fund budget is supported by estimated General Fund revenues ($108,389,440), transfers-in ($1,313,826), and available fund balance ($4,100,000).
Summary of Funding Recommendations
General Fund
The City’s General Fund supports most of the 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 2026-27 total approximately $113.73 million. These appropriations comprise $106.15 million of operating expenditures, $7.58 million in transfers to other funds.
Table 3 summarizes the information provided in Exhibit II and presents the proposed FY 2026-27 budget with a comparison to the projected FY 2025-26 budget. The table presents the year-overyear change in revenues and expenses, as these are key metrics.
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 6 Table 3:
Comparison of FY 2025-26 Adopted and FY 2026-27 Proposed General Fund Budget Revenues and transfers available to support the FY 2026-27 General Fund budget are projected to be $3.31 million (3.1%) higher than the FY 2025-26 adopted budget. This is mainly due to conservative projected growth in major revenue items such as property tax and transient occupancy tax, revenue growth within sales and transient occupancy taxes.
The Proposed FY 2026-27 Budget operating expenditures within the General Fund represent an increase of $1.61 million (1.5%) over the prior year’s adopted budget. Most of this increase is due to personnel costs consistent with terms of collective bargaining agreements with all of the City’s represented and unrepresented bargaining groups. General Fund personnel costs are anticipated to increase by approximately $1.0 million, while non-personnel costs are increasing by $0.6 million. The FY2026-27 Proposed Budget also includes an estimated $2.85 million in salary savings, based on a 3.5% vacancy factor built into the FY 2026-27 General Fund operating budget.
The FY 2026-27 Proposed budget includes a limited amount of funding augmentations, summarized below. These include funding proposals related to the pending amended Services Agreement with Marinwood Community Services District related to provision of Fire/EMS services, establishing relief staffing within the San Rafael Fire Department to reduce overtime utilization and modest recurring funding allocations to address organizational initiatives and support special events (previously supported via one-time funding allocations). Also included in the budget proposal is a reallocation of contract services funding (formerly supporting the Downtown Streets Team) to hire two Parks Maintenance positions and transition Downtown cleaning and maintenance to services provided in-house.
General Fund
Adopted FY 2025-26 $ Change from
previous year
% Change from
previous year
Baseline
Balancing
Measures
Funding
Augmentations
Proposed FY26-27
Budget
Revenues $ 104,030,362 $ 107,972,440 527,000 $ (110,000) $ 108,389,440 Transfers-In $ 2,360,493 $ 1,113,826 200,000 $ 1,313,826 Total Resources $ 106,390,855 $ 109,086,266 527,000 $ (110,000) 109,703,266 $ 3,312,411 3.1% Expenditures $ 104,538,430 $ 106,632,996 (1,023,000) 535,550 106,145,546 $ 1,607,116 1.5% Transfers-Out $ 8,710,417 3,482,527 4,100,000 7,582,527 $ (1,127,890) -12.9% Total Uses $ 113,248,847 $ 110,115,523 (1,023,000) 4,635,550 113,728,073 $ 479,226 0.4% Net Results $ (6,857,992) $ (1,029,257) 1,550,000 $ 4,745,550 (4,024,807) 109,628,073 Use of Prior Period Funds
Liability Fund - Premiums/Claims 2,500,000 1,600,000 1,600,000 Capital Fund - Future CIP Projects 1,500,000 2,000,000 2,000,000 Operating Support (Merrydale 50% match) 500,000 500,000 Capital Fund - Paving Streets/Roads 1,000,000
Vehicle Replacement - Replenish Fund 1,000,000
6,000,000 4,100,000 4,100,000 (1,900,000)
Net of Use of Prior Period Funds $ (857,992) $ (1,029,257) $ 75,193 Proposed FY2026-27
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 7 General Fund FY 26-27 New Expenditure Recommendations
In addition, the FY 2026-27 Proposed Budget includes recommended transfers-out from the General Fund to support other funds that have been historically underfunded, support programs and services funded through various special revenue, capital and internal service funds as well as allocation of available General Fund excess fund balance previously assigned for specific purposes, as follows:
Use of Prior Period Funds (Fund Balance):
• Merrydale Interim Shelter Operations $ 500,000
• Liability / Self-Insurance Fund 1,600,000
• Capital Projects Fund 2,000,000
$4,100,000
The appropriations are supported by $109.7 million in projected revenues and transfers from other funds. The $1.31 million of transfers include:
• $650,000 from Gas Tax Fund to reimburse street maintenance personnel costs • $463,826 from Parking Services Fund to cover administrative support costs • $200,000 from the Measure C (Wildfire Prevention) Fund to cover allowable administrative support costs
General Fund Revenue Expense Total (Net)
Recurring
Marinwood - Contribution $ 350,000
Marinwood - Chief Officer $ (110,000)
$ 460,000
SRFD Relief Positions 661,380
(562,830)
98,550
Together San Rafael Initiative(s) 12,000
Employee Recognition (event) 25,000
37,000
Special Events - Sponsorships 50,000
50,000
Downtown - Clean-up/Maint 200,000
Reallocation of Contract Services (200,000)
$ -
$ (110,000) $ 535,550 $ 645,550
One-Time
Merrydale Operating Contrib. $ 500,000
Transfer to Capital Fund (401) 2,000,000
Transfer to Liability Fund 1,600,000
$ 4,100,000
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 8 FY2026-27 General Fund Balancing Measures
In order to address the FY2026/27 baseline General Fund deficit of $1.04 million, as well as support the funding recommendations summarized above, a total of $1.75 million in General Fund balancing measures are included in the Proposed Budget. To include selected citywide proposals ($927,000) as well as departmental expenditure reductions, as follows:
OPEB Pre-funding – a savings of $477,000 is realized through transitioning citywide funding related to Other Post-Employment Benefits (OPEB) from the historical “pay-go” approach to prefunding based on actuarial determined contribution levels which take advantage of funding setaside by the City in the Section 115 Trust Fund established years ago through the CalPERS Employee Retirement Benefit Trust (CERBT) fund.
Reduction in Citywide Contingency Funds – The FY2026/27 budget proposes a 25% reduction in the unappropriated contingency historically included in past budgets, resulting in a savings of $250,000. This reduction is being proposed in light of efforts made as part of this year’s budget process to address several areas of historical under-funding of baseline operating costs. With funding increased within departmental baseline operating budgets for utilities and internal services charges, this warrants an off-setting reduction in unallocated contingency funding.
MWPA (Measure C) Administrative Costs – The Proposed Budget includes a recommendation to recover allowable administrative overhead costs associated with the City’s implementation of programs funded through Measure C. This recovery is estimated at $200,000, and offsets General Fund support for programmed activities and projects.
Departmental Expenditure Reductions – A total of $823,000 in departmental expenditure reductions are proposed as part of the FY2026/27 budget. These include reductions in contract services totaling $340,000, personnel reductions (including elimination of 2.0 positions) totaling $393,000 and funding re-allocations (to other funds) of $90,000.
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 9 Revenue Trends and Assumptions:
Property Tax:
Property-related taxes are currently projected to increase by 3.9 percent over the original FY 2025-26 budget, to a total of $28.9 million. The increase is primarily due to growth in the overall property tax roll as well as an increase in projected property transfer tax. Property tax-related revenues account for 27 percent of the City’s General Fund revenues.
Sales and Transaction & Use Tax:
Overall sales and transaction and use taxes are expected to increase 4.2 percent in comparison to levels assumed in the FY2025-26 budget. FY 2025-26 sales tax revenues have exceeded original projections and staff are budgeting a 2.2 percent increase from current projected FY 2025- 26 level. 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 4.2 percent to $15.2 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 public safety 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 $5.1 million and represent about 5 percent of the City’s General Fund revenues. Altogether, sales and use taxes comprise 43 percent of the City’s General Fund revenues.
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 4 percent when compared to the prior year’s budget. The major contributors to this increase in year-over-year revenues are permits and licenses, and charges for services. San Rafael is undergoing a wave of development activity that is projected to result in increased permits, licenses, and service fee revenues as a result.
Expenditure Trends and Assumptions:
The expenditure growth reflected in the FY 2026-27 Proposed budget stems primarily from increased personnel costs of $4.9 million (4.6%) consistent with the terms of the three-year collective bargaining agreements entered into at the start of FY2024-25. 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. This increase, while out-pacing revenue growth is accommodated by the favorable impact of the lower MCERA contribution rates for FY2026-27 as well as the budget-balancing measures included in the Proposed Budget.
Contributions to the Marin County Employees Retirement Association (MCERA) are projected to remain relatively flat compared to the previous year as a result of a contribution rate reduction of 5%-7 for FY 2026/27. This contribution rate reduction is due to a combination of factors, including growth in payroll base (impacting contribution rate required to amortized the plan’s fixed unfunded actuarial liability), and favorable investment returns. This decrease in employer contribution rates for FY 2026-27 is offset by increases in pensionable compensation resulting from collective PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 10 bargaining agreements. Pension expenses across all funds are budgeted at $25.4 million representing approximately 23 percent of total 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 in order to support programs, services and projects.
The following section presents FY2026-27 Proposed Budget highlights:
EMS/Paramedic Fund
The Emergency Medical Services/Paramedic Fund has planned expenditures of $10.9 million for the upcoming fiscal year, supported by $10.2 million in revenues of which $5.6 million, or 55 percent, comes from the Paramedic Tax. The balance of the funding of this activity comes primarily from third-party 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 2026-27 Proposed Budget reflects the incremental cost of year-two costs of the new consolidated Marin County Fire Dispatch model.
The EMS/Paramedic Fund is projected to retain $2.3 million in unallocated fund balance as of June 30, 2027. This balance serves as an operational reserve. Funds not needed for the operations reserve are used to fund capital improvements that directly support the delivery of emergency medical transport services.
Measure A – Open Space
The Measure A Open Space Program was renewed by voters in June 2022. Funding for this program is primarily provided by a nine-year, county-wide sales tax that is managed by the County of Marin, with the City providing discretionary contributions as needed. A total of $610,000 is being proposed to be expended during the year to fund project initiatives.
Measure D – Library Parcel Tax
Measure D, the successor library parcel tax to Measure C, is scheduled to sunset at the end of the current fiscal year. The FY2026/27 Proposed Budget has been developed assuming passage of Measure K, subject to voter-approval on the June 2, 2026 ballot. Measure K would extend the existing Library Special tax at the current rate, generating $1.2 million in annual revenues supporting Library operations.
A contingency plan has been developed should Measure K fail to receive the 2/3 (66.7%) approval required for passage. This contingency plan contemplates covering six months of lost revenue, as a new revenue measure being contemplated for the November 2026 ballot would necessarily need to account for replacement revenue for Library operations under this scenario.
Recreation Revolving Fund
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 11 The FY 2026-27 Proposed Budget includes appropriations totaling $5.78 million which is supported through recreation program revenues of $2.85 million and an operating transfer from the General Fund of $2.9 million. General Fund support to the Recreation Revolving Fund is increased as a result of Building and Fleet maintenance costs being converted to an internal service fund, with additional costs (previously incurred in the General Fund) now being allocated to all funds, including the Recreation Revolving Fund.
Note – Prior to final budget adoption, staff is proposing to transfer majority of the Recreation Revolving fund revenues and program expenditures into the General Fund, as this fund does not meet the accounting standards required to be treated as a Special Revenue Fund.
Childcare Fund
The Childcare Fund is proposed to include expenditure appropriations of $4.02 million for FY 2026-27 supported by program revenues of $4.05 million. The Childcare Fund generally operates under full-cost recovery. A modest fee increases is again required to maintain full cost-recovery for the fee-supported Childcare program. The proposed budget also includes the addition of 3.0 Childcare positions to support increased enrollment (and funding) at the Glenwood Pre-school site, the request of the San Rafael City Schools district.
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 is expected to receive $4.15 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. Included in this funding allocation is $1.9 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. Appropriations for new CIP projects are included in the Proposed Budget and discussed in the Capital Improvement Plan 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 fund balance is the only resource with which to cover capital improvements. The FY 2026-27 Proposed budget for this fund is $4.70 million, inclusive of operating transfers, supported by $5.3 million in revenues. The Parking Fund has generally rebounded from the negative effects of the pandemic and reflects a slight positive fund balance for the new fiscal year.
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 PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 12 replacement, technology replacement and vehicle replacement are funded via internal charges to the funds that utilize these respective services.
In conjunction with the development of the FY 2026/27 budget the City’s Building Maintenance and Fleet Maintenance operations have been transitioned from General Fund programs to new Internal Service Fund activities, with costs now being charged to operating programs, including non-General Fund supported activities receiving services.
Capital Improvement Program (CIP)
The CIP is a multi-year planning tool used to identify and implement the City’s capital needs over a three-year period. As part of the annual budget process, staff updated the multi-year CIP for FY 2026-27 through FY 2028-29. The first year, FY 2026-27, of the updated plan informs the new capital budget appropriations to be included as part of the FY 2026-27 Adopted Budget. See item II. 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 2025-26, 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 2026-27 Adopted Budget.
The annual update of the multi-year Capital Improvement Plan involves several steps:
1. Starting with the 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.
3. The updated list of capital improvement projects is then evaluated based on established ranking criteria, with the highest-ranked projects being 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 that all department needs are considered and represented.
Project selection and priority are based on City Council priorities and existing planning documents to accommodate high priority needs, which focused on life/safety, maintenance and repair, equity, community, and City Council input, and other factors. The CIP is intended to provide a comprehensive three-year project list for the City’s known capital and infrastructure needs.
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 13 The general categories within the CIP are as follows:
• Annual Programs: Annual programs are comprised of a variety of activities, including implementation of smaller projects and small budget projects that need immediate attention, routine projects to maintain City infrastructure, development of concept designs to support the pursuit of grant funding, implementation of 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 2026-27 Capital Improvement Project Highlights The proposed Capital Improvement projects listed below will be considered by the City Council for adoption at the June 15th City Council meeting.
1. ADA Transition Plan
2. Terra Linda pool house study
3. Falkirk Community Center Window Replacement Phase 1
4. Carnegie Reuse Study
5. Public Works HVAC Repair
6. Beach Park Seawall Assessment
7. Montecito Neighborhood Park Feasibility Study
8. Mahon Creek Enhancement
9. North- South Greenway Gap Closure & Multi-modal Improvements (Mission to Tamalpais/ Fourth Street to Grand Ave)
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).
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 14 206 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)] • Transportation Authority of Marin (TAM) Measure AA and B
SB 1 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.
208 Childcare Fund Projects identified in the CIP as utilizing Fund 208 are restricted to facility improvements at the City’s childcare centers.
214 Library Revolving
Fund
The Library Revolving Fund consists of donations and grants received to support Library operations, programs, services, and infrastructure. 235 Baypoint Lagoon
Assessment District
The Baypoint Lagoons Lighting and Landscape District fund was formed to protect and enhance wildlife habitat and water quality
in Baypoint (Spinnaker) Lagoon and the adjacent diked salt marsh. 236 Loch Lomond
Assessment District
The Loch Lomond (Melo-Roos) Assessment District fund
was established in 1992 to pay for the repair and maintenance of the stormwater system infrastructure within the area.
240 Parkland Dedication This fund was established to account for long-term developer deposits used to acquire and increase capacity of the City’s park infrastructure. 241 Park Measure A 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 care for existing parks and open spaces, support regional community parks, projects, and programs and to further farmland restoration. The Department of Library and Recreation prepare a Measure A work plan each fiscal year 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 with the purpose of offsetting or subsidizing 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 (Measure E)
The Essential Facilities Fund was established by the City Council in order to allocate one-third ($0.25) of the City’s Measure E ($0.75) Transaction and Use Tax receipts to support capital investments to replace or renovate 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 for the purpose of building 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.
501 Parking Services Projects identified in the CIP as utilizing Parking Services Funds are restricted to parking-related projects, including maintenance and upgrades at City parking garages and parking lots.
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 15 611 Building Maintenance
Fund
The Building Maintenance Fund supports routine maintenance and capital projects associated with the City’s buildings, parks and other facilities. The Building Maintenance Fund is an internal revenue fund, which means General Fund monies are the sole source of revenue.
While a portion of the FY 2026-27 CIP budget is grant-funded (approximately $6.5 million), the respective grant match and non-grant funded projects are paid for through Funds 205 (Stormwater), 206 (Gas Tax), 236 (Loch Lomond CDF #10), 241 (Parks Measure A), 246 (Traffic Mitigation Fee), 401(Capital Improvement), 420 (Essential Facilities), 430 (Measure P), and 611 (Building Maintenance). Funds 205, 206, and 611 also have their respective operating budget, which consists of expenses related to maintenance of infrastructure, 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, a considerable number of projects are identified as real capital and infrastructure needs (and maintained on the CIP project list) but are categorized as “unfunded”. City staff continue to actively pursue 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:
• Downtown Library Modernization
• Peacock Gap Park Playground Improvements
• Pickleweed Park Enhancement & Field Renovation
• Public Safety Center Electronic Sign Replacement
• Electric Vehicle Charging Installation at Public Works Corp Yard • FY 2025-26 Traffic Signal System Backup Battery Installations and Replacements • FY 2025-26 Corrugated Metal Pipe Replacement
Projects pending completion include:
1. Citywide Storm Drain Plan
2. Citywide Bicycle and Pedestrian Plan
3. Welcome Gateways
4. Pickleweed Park Restroom
5. Canal Active Transportation Experience Improvements
6. San Rafael Canal Crossing and Boatyard Park
7. Second Street and Fourth Street Intersection Improvements
8. South Merrydale Road- Civic Center Connector Pathway Summary of FY 2026/27 Proposed Capital Improvement Program Budget Category FY 2026-27
Annual Programs – Capital
Stormwater $600,000
Transportation $4,475,000
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 16 Sub-Total Annual Programs $5,075,000
Buildings / Facilities
Buildings $2,480,000
Essential Facilities $150,000
Recreation $3,700,000
Building Capital Contingency $1,000,000
Sub-Total Buildings / Facilities $7,330,000
Parks $1,130,000
Stormwater $3,666,000
Transportation $2,225,000
Sub-Total Projects $14,351,000
*TOTAL $19,426,000
Funding Sources
General Fund $1,000,000
Stormwater Fund (205) $ --
Grant Funds $3,596,000
Sub-Total Stormwater Fund (205) $3,596,000
Gas Tax Fund (206) $5,691,400
Grant Funds $1,228,600
Sub-Total Gas Tax Fund (206) $6,920,000
Loch Lomond CDF #10 (236) $50,000
Measure A (241) $160,000
Capital Improvement Fund (401) $1,970,000
Project Transfer $325,000
Grant Funds $325,000
Sub-Total CIF Fund (401) $2,620,000
Essential Facilities Fund (420) $150,000
Measure P (430) $1,800,000
Building Maintenance Fund (611) $3,130,000
TOTAL $19,426,000
*Figures exclude operations and maintenance costs.
General Fund Balance and Reserves
The FY 2026-27 proposed budget would maintain General Fund reserve levels consistent with the update Reserve Policy approved by the City Council concurrent with adoption of the FY2025- 26 budget. The current policy target reserve level includes 10% for emergencies ($10,648,000) and 5% for economic uncertainties ($5,324,000), as of June 30, 2027.
In addition, the City’s capital reserve is maintained at $1,000,000 consistent with the reserve policy. This reserve serves as a buffer against unanticipated capital projects needed that may require supplemental support from the General Fund.
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 17 The FY2026-27 Proposed Budget includes recommendations for allocations of projected excess fund balance expected to be available as of June 30, 2026 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 off-set 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 contained in the FY 2026-27 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 ($4.1 million) is proposed to be either transferred to various special revenue and capital project funds and or appropriated in the budget year for priority one-time projects and expenses.
STAFFING
Proposed Personnel Changes:
This section of the report seeks Council consideration of recommended personnel actions.
Periodically, the Human Resources Department seeks to establish, reallocate, or delete positions to reorganize or restructure staffing to most effectively and efficiently serve the community and city goals.
During this budget review, Staff is recommending the following:
Fire
• Add one (1) fixed-term Advanced Professional Temp (Wildfire Program Support Specialist) position for a one-year temporary assignment during Fiscal Year 2026/27 to support Wildfire Prevention Program operations.
o This fixed-term position is temporary in nature, funded through Measure C (Fund 242), and is scheduled to sunset at the conclusion of FY 2026/27. o The position will support wildfire inspection coordination, assist with administration of the wildfire prevention hotline and mitigation grant program, track Measure C program documentation, and provide public outreach support related to defensible space compliance in order to maintain current service levels.
• Add three (3) full-time regular Firefighter Paramedic positions to establish a dedicated relief pool within the Fire Department, with one position assigned to each shift. o The addition of these positions is intended to reduce overtime costs associated with minimum staffing requirements, planned leave coverage, training absences, and backfill needs.
o The relief pool will improve staffing stability and operational flexibility by providing dedicated personnel available to fill vacancies across shifts, reducing reliance on mandatory overtime while maintaining emergency response service levels. o These positions will also support employee wellness and fatigue management by decreasing excessive overtime usage and improving schedule predictability for suppression staff.
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 18 Department of Public Works
• Convert one (1) fixed-term Junior Engineer position to a full-time regular Junior Engineer position.
o The fixed-term position was originally approved to support increased engineering workload associated with grant-funded and ARPA-funded capital projects. o Public Works has identified an ongoing operational need for continued engineering support within the Capital Improvement Program and Land Development Division.
o Converting the position to a regular full-time role will provide continuity in project delivery, support long-term workload demands, and maintain staffing capacity within the Department.
• Convert three (3) Junior Engineer positions to Assistant Engineer positions. o Public Works has experienced ongoing recruitment challenges for mid-level engineering positions and has historically underfilled vacancies at the Junior Engineer level to support workforce development and succession planning. o Three Junior Engineers are expected to meet the qualifications for Assistant Engineer by FY 2026/27, including the required experience and Engineer-inTraining certification. o These employees currently serve as lead engineers on projects, oversee consultant and contractor work, and have demonstrated strong performance and readiness for advancement.
o The proposed reclassifications support employee development, retention, and continued operational capacity within the engineering division. • Convert one (1) regular Associate Engineer position to a Senior Civil Engineer position o This reclassification will provide front-line supervisory support for the Land Development Division within Public Works and help maintain leadership capacity across the Department’s Capital Improvement, Land Development, and Traffic Engineering divisions.
o The conversion also supports succession planning, project oversight, staff training, and retention in a highly competitive public works engineering market. • Add two (2) regular Parks Maintenance Workers positions for Downtown Maintenance o The addition of these positions will enhance downtown maintenance and beautification efforts following the dissolution of the Downtown Streets Team, which previously provided daily litter and cleanup services. o The positions will support expanded cleaning, pressure washing, graffiti abatement, illegal dumping response, parking garage maintenance, encampment cleanup support, and other high-visibility maintenance needs throughout the downtown corridor.
o Adding dedicated in-house staff will improve service responsiveness, coordination, and operational efficiency while providing a more consistent level of service to residents, businesses, and visitors.
o The proposed staffing model is expected to be more cost-effective than relying solely on contracted services and will support broader citywide maintenance and beautification priorities.
Recreation and Childcare
• Convert vacant Administrative Assistant II position to Administrative Analyst position o The proposed reclassification reflects the evolving operational and administrative needs of the Recreation & Childcare Division and aligns the position with a higher level of analytical, compliance, and program coordination responsibilities.
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 19 o The position will support functions including program and policy administration, grant support and reporting, budget and contract coordination, records management, onboarding and recruitment support, and development of operational procedures and program materials.
o The reclassification will enhance administrative capacity, improve operational efficiency and regulatory compliance, and provide greater support for divisionwide initiatives and cross-departmental coordination. o The additional cost associated with the reclassification is anticipated to be fully absorbed by Childcare Fund 208 with no General Fund impact. • Convert one (1) vacant 0.6 FTE Childcare Supervisor position to one (1) full-time 1.0 FTE Childcare Instructor II position within the Pickleweed Preschool Program (Fund 260). o The proposed conversion will support operational and staffing needs within the preschool program by increasing classroom staffing levels and improving coverage during employee absences.
o The additional staffing capacity will help address increased program demands associated with younger participants, including supervision requirements, diapering support, and staff-to-student ratio needs.
o The revised staffing model is intended to improve workload distribution, operational consistency, and overall workplace support across classrooms. o The position is anticipated to be fully funded through existing and projected Fund 260 revenues, including ongoing state childcare program funding, with no General Fund impact.
• Add three (3) FTE positions for the Glenwood Afterschool Program, including two (2) Childcare Instructor II positions and one (1) Childcare Instructor I position. o The additional staffing is needed to support anticipated enrollment growth at the Glenwood Campus Afterschool Program associated with increased Transitional Kindergarten enrollment for the 2026/27 school year.
o The proposed positions will support expanded program
capacity, maintain required staff-to-student ratios, and ensure adequate supervision and program support across multiple age groups and classrooms. o The staffing expansion will allow the City to continue partnering with San Rafael City Schools to meet growing community demand for afterschool childcare services.
o The additional personnel costs are anticipated to be offset by increased program revenue generated through higher enrollment levels within Fund 208, with no General Fund impact.
City Manager’s Office
• Eliminate one (1) vacant regular Senior Management Analyst assigned to Community Services Division
o This position is being eliminated as part of an organizational restructuring associated with the City Manager’s Office realignment.
o The Community Services Division will now be supported by other positions within both the City Manager’s Office and Community and Economic Development Department, which currently have capacity to absorb and provide ongoing analytical and administrative support.
o This change streamlines administrative support functions across departments, reduces duplication, and aligns staffing resources with current organizational structure and service delivery needs.
Finance Department
PRELIMINARY FISCAL YEAR 2026-27 PROPOSED BUDGET / Page: 20 • Eliminate one (1) vacant fixed-term Advanced Professional Temp position o This fixed-term position has remained vacant for approximately three years following the incumbent’s promotion to a regular Finance Manager role. o The position is no longer anticipated to be needed and is recommended for elimination as part of ongoing efforts to align staffing with current organizational structure and workload demands.
FISCAL IMPACT: The preliminary Fiscal Year 2026-27 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 acceptance of this report.
RECOMMENDATION: Receive report related to the Preliminary Citywide Proposed Budget for Fiscal Year 2026-27 and provide direction to staff to inform preparation of the Final Proposed FY 2026-27 Budget for adoption at the City Council meeting of June 15, 2026.
ATTACHMENTS:
1. Summary of FY 2026-27 Preliminary Proposed Budget
a. Exhibit I – FY 2026-27 Proposed Budget (Revenues and Expenditures by Fund) b. Exhibit II – FY 2026-27 All Funds Proposed Budget (Revenues, and Expenditures) with comparison to FY2025-26 Adopted Budget (Revenues and Expenditures by Fund)
c. Exhibit III – FY 2026-27 General Fund Proposed Budget (Revenues, and Expenditures) with comparison to FY2025-26 Adopted Budget d. Exhibit IV – Summary of FY 2026-27 Authorized Staffing (Full-Time Equivalents)
2. Proposed Capital Improvement Program Budget Summary: FY 2026-27 FY2025-26 PROPOSED BUDGET
REVENUES AND APPROPRIATIONS BY FUND
EXHIBIT I
CITY OF SAN RAFAEL
346,929.00 298,012.00 346,929.00
5/1/2026 Total Total Total
FY 2024-25 PROJECTED BUDGET Est.Actual Operating Operating Capital June 30, 2027 FUND FUND June 30, 2026 and Capital Transfers Total Transfers to Total Projected # NAME Balance Revenue In Resources Budget Budget Other Funds Appropriations Balance GENERAL OPERATING FUNDS:
101 General Fund Available Balance $23,208,204 $108,389,440 $1,313,826 $109,703,266 106,145,546 - 7,582,527 113,728,073 $19,183,397 102 General Plan Special Revenue Fund 2,085,482 656,492 - 656,492 783,749 - - 783,749 1,958,224 SPECIAL REVENUE & GRANT FUNDS:
205 Storm Water Fund 592,636 7,209,325 - 7,209,325 960,000 3,596,000 - 4,556,000 3,245,961 206 Gas Tax 9,825,329 10,076,636 - 10,076,636 3,651,000 6,920,000 650,000 11,221,000 8,680,965 207 Development Services 4,313 8,401 - 8,401 - - - - 12,714 208 Child Care 535,862 4,046,387 - 4,046,387 4,022,481 - - 4,022,481 559,767 210 Paramedic/EMS 3,041,238 10,203,427 - 10,203,427 10,945,176 - - 10,945,176 2,299,489 216 Cannabis 336,452 178,911 - 178,911 148,890 - 319,196 468,086 47,277 217 State Lands Fund 565,586 59,327 - 59,327 - - - - 624,913 222 Recreation Revolving - 2,860,303 2,936,000 5,796,303 5,788,005 - - 5,788,005 8,298 223 Household Haz. Waste Fund - - - - - - - - -
228 Hazardous Materials Fund 55,251 - - - - - - - 55,251 234 Pt. San Pedro A.D. Maintenance Portion 184,181 197,424 - 197,424 195,500 - - 195,500 186,105 235 Baypoint Lagoons L & L Assessment District 236,730 33,961 - 33,961 25,400 - - 25,400 245,291 236 Loch Lomond CFD #10 912,547 58,738 - 58,738 58,000 - - 58,000 913,285 237 Loch Lomond Marina CFD #2 1,381,944 344,799 - 344,799 249,140 - - 249,140 1,477,603 240 Parkland Dedication 380,990 - - - - - - - 380,990
241 Measure A Open Space 240,385 605,906 - 605,906 100,004 510,000 - 610,004 236,287 242 Measure C Wildfire Prevention 1,722,856 4,149,896 - 4,149,896 4,905,294 10,000 200,000 5,115,294 757,458 244 Low and moderate Income Housing Fund 1,941,216 5,591 - 5,591 85,770 - - 85,770 1,861,037 LIBRARY AND FALKIRK:
214 Library Revolving 1,833,253 98,484 - 98,484 166,000 - - 166,000 1,765,737 215 Library Special Assessment Fund 238,237 1,254,168 - 1,254,168 1,275,161 - - 1,275,161 217,244 Library Fund 2,071,490 1,352,652 - 1,352,652 1,441,161 - - 1,441,161 1,982,982 PUBLIC SAFETY:
203 Abandoned Vehicle 72 85,000 105,000 190,000 143,990 - - 143,990 46,082 202 Asset Seizure 3,704 - - - - - - - 3,704
204 Crime Prevention 8,573 - - - - - - - 8,573
230 Youth Services - Police 12,176 15,000 - 15,000 27,176 - - 27,176 - Public Safety Fund 24,525 100,000 105,000 205,000 171,166 - - 171,166 58,359 TRAFFIC AND HOUSING:
243 Affordable Housing in lieu 3,368,336 1,073,389 - 1,073,389 - - - - 4,441,725 245 Housing & Parking In-lieu 400,230 11,712 - 11,712 - - - - 411,942 246 East S.R. Traffic Mitigation 1,783,318 415,317 - 415,317 500,000 400,000 - 900,000 1,298,635 Traffic & Housing Mitigation Funds 5,551,884 1,500,418 - 1,500,418 500,000 400,000 - 900,000 6,152,302 GRANT:
201 A.D.A.. Access Projects - - - - - - - - -
260 Pickleweed Childcare Grant 741,985 858,907 - 858,907 832,846 - - 832,846 768,046 281 Public Safety Grants 657,877 346,447 467,723 814,170 1,332,851 - - 1,332,851 139,196 283 Grant-Other 10,000 3,724,238 500,000 4,224,238 4,233,639 - - 4,233,639 599 Grant Funds 1,409,862 4,929,592 967,723 5,897,315 6,399,336 - - 6,399,336 907,841 SPECIAL REVENUE & GRANT FUND TOTAL 31,015,277 47,921,692 4,008,723 51,930,415 11,436,000 39,646,324 1,169,196 52,251,520 30,694,173
CONSOLIDATED FUNDS
https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/26-27/_Department Baseline/_Fund Sums FY27 Draft 2026.05.06 Balancing Plan FY2025-26 PROPOSED BUDGET
REVENUES AND APPROPRIATIONS BY FUND
EXHIBIT I
CITY OF SAN RAFAEL
346,929.00 298,012.00 346,929.00
5/1/2026 Total Total Total
FY 2024-25 PROJECTED BUDGET Est.Actual Operating Operating Capital June 30, 2027 FUND FUND June 30, 2026 and Capital Transfers Total Transfers to Total Projected # NAME Balance Revenue In Resources Budget Budget Other Funds Appropriations Balance
CONSOLIDATED FUNDS
ASSESSMENT DISTRICTS:
Var. Assessment District Projects 306,452 - - - - - - - 306,452 ASSESSMENT DISTRICT TOTAL 306,452 - - - - - - - 306,452 CAPITAL PROJECT FUNDS:
401 Capital Improvement 2,276,942 526,956 2,000,000 2,526,956 489,048 1,350,000 - 1,839,048 2,964,850 405 Open Space Acquisition 129,978 4,035 - 4,035 - - - - 134,013 406 Bedroom Tax 163,213 5,085 - 5,085 - - - - 168,298
407 Parks Capital Projects 21,823 - - - 12,800 - - 12,800 9,023 420 Measure E - Public Safety Facilities 2,841,630 106,505 398,000 504,505 150,000 730,000 - 880,000 2,466,135 430 Measure P - Library Project 4,695,000 6,777,588 - 6,777,588 167,623 1,800,000 - 1,967,623 9,504,965 CAPITAL PROJECT FUND TOTAL 5,433,586 642,581 2,398,000 3,040,581 651,848 2,080,000 - 2,731,848 5,742,320 ENTERPRISE FUND:
501 Parking Services 408,317 5,284,260 - 5,284,260 4,137,439 - 568,826 4,706,265 986,312 ENTERPRISE FUND TOTAL 408,317 5,284,260 - 5,284,260 4,137,439 - 568,826 4,706,265 986,312 INTERNAL SERVICE FUNDS:
614 Sewer Maintenance - 3,905,733 - 3,905,733 3,905,733 - - 3,905,733 - 621 Vehicle Replacement 15,987,356 4,055,771 - 4,055,771 1,957,826 530,000 - 2,487,826 17,555,301 612 Technology Replacement 2,869,115 3,046,986 - 3,046,986 3,584,201 - - 3,584,201 2,331,901 625 Fire Equipment Replacement 790,695 171,276 - 171,276 131,000 425,000 - 556,000 405,971 611 Building Improvement 10,450,819 4,354,472 - 4,354,472 4,136,607 2,150,000 - 6,286,607 8,518,684 641 Employee Benefits 318,894 2,091,266 - 2,091,266 1,413,289 - - 1,413,289 996,871 631 Liability Insurance 1,391,161 3,096,050 1,600,000 4,696,050 4,780,399 - - 4,780,399 1,306,812 632 Workers Compensation Insurance 2,440,786 3,601,029 - 3,601,029 3,963,847 - - 3,963,847 2,077,967 633 Dental Insurance 705,198 490,400 - 490,400 495,000 - - 495,000 700,598 622 Radio Replacement 465,594 467,728 - 467,728 555,000 - - 555,000 378,322 623 Telephone/Internet 492,154 746,150 - 746,150 725,300 - - 725,300 513,004 642 Employee Retirement 558,245 31,732 - 31,732 4,000 - - 4,000 585,977 643 Retiree Health Benefit OPEB 1,818,148 4,840,409 - 4,840,409 4,430,000 - - 4,430,000 2,228,557 624 Police Equipment Replacement 246,646 231,467 - 231,467 130,000 - - 130,000 348,113 INTERNAL SERVICE FUND TOTAL 38,534,811 31,130,468 1,600,000 32,730,468 30,212,202 3,105,000 - 33,317,202 37,948,077 TRUST AND AGENCY FUNDS:
213 Library Fiduciary 565,364 13,461 - 13,461 - - - - 578,825 714 Pt. San Pedro Assessment District 86,045 158,908 - 158,908 152,255 - - 152,255 92,698 TRUST & AGENCY FUND TOTAL 565,364 13,461 - 13,461 152,255 - - 152,255 671,523 -
COMBINED FUNDS TOTAL 106,338,538 200,974,890 9,320,549 210,295,440 181,896,986 18,421,000 9,320,549 209,638,535 106,995,443 LESS: INTERFUND TRANSFER (9,320,549) (9,320,549) (9,320,549) (9,320,549) LESS: INTERNAL SERVICE CHARGES (24,214,302) (24,214,302) (24,214,302) (24,214,302) NET TOTALS FY 2026-27 106,338,538 176,760,589 - 176,760,589 18,421,000 157,682,684 - 176,103,684 106,995,443 https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/26-27/_Department Baseline/_Fund Sums FY27 Draft 2026.05.06 Balancing Plan
ALL FUNDS
FY 20256-27 PROPOSED BUDGET
Revenues and Expenditures
Exhibit II
FY25-26
Adopted Budget
FY26-27
Proposed Budget
%
Change $ Change
REVENUES & OTHER SOURCES
Taxes 100,627,907 $ 112,226,661 $ 11.5% 11,598,754 $
Licenses and Permits 3,118,196 4,141,929 $ 32.8% 1,023,733 Fines and Forfeitures 2,734,000 2,950,265 $ 7.9% 216,265 Use of Money 4,391,369 4,328,812 $ -1.4% (62,557)
Intergovernmental 25,429,289 18,962,997 $ -25.4% (6,466,292) Charges for Services 22,909,953 25,026,525 $ 9.2% 2,116,572 Other Revenues 18,866,779 33,337,702 $ 76.7% 14,470,923 Transfers In 11,175,910 9,320,549 $ -16.6% (1,855,361)
TOTAL SOURCES $ 189,253,404 $ 210,295,440 11.1% $ 21,042,036
EXPENDITURES AND OTHER USES
Expenditures by Department
Finance 3,463,858 3,504,788 1.2% 40,930
Non-Departmental 7,879,210 6,297,764 -20.1% (1,581,446) City Manager 6,679,835 8,323,665 24.6% 1,643,830
City Clerk 1,029,218 970,332 -5.7% (58,886)
Digital Service 6,602,845 6,845,555 3.7% 242,710
Human Resources 14,521,747 15,790,399 8.7% 1,268,652
Parking 4,153,415 4,119,415 -0.8% (34,000)
City Attorney 1,646,060 1,582,283 -3.9% (63,777)
Community and Economic Development 8,513,344 8,505,058 -0.1% (8,286) Police 32,051,847 34,487,044 7.6% 2,435,197
Fire 40,102,811 44,847,685 11.8% 4,744,874
Public Works 39,465,156 47,104,638 19.4% 7,639,482
Library 5,323,707 5,560,618 4.5% 236,911
Recreation 9,673,475 12,166,133 25.8% 2,492,658
City Council - 212,610 0.0% 212,610
Transfers out 11,175,910 9,320,549 -16.6% (1,855,361)
TOTAL USES $ 192,282,438 $ 209,638,535 9.0% $ 17,356,097 NET OPERATING RESULTS $ (3,029,034) $ 656,905 -121.7% $ 3,685,939
Expenditure Category
FY25-26
Adopted Budget
FY26-27
Proposed Budget
%
Change
Salaries 59,342,173 $ 62,580,745 $
Fringe Benefits 46,436,787 48,089,391
Sub-Total Personnel $ 105,778,960 $ 110,670,136 4.6% $ 4,891,176 Services 38,756,307 43,640,530 12.6% 4,884,223
Supplies 4,025,434 3,909,364 -2.9% (116,070)
Utilities/Communications 2,766,790 3,375,769 22.0% 608,979 Other 4,144,032 160,212 -96.1% (3,983,820)
Debt Service 5,707,156 5,024,710 -12.0% (682,446)
Assets Purchased 11,028,204 18,421,000 67.0% 7,392,796
Internal Service Charges 8,899,645 15,116,264 69.9% 6,216,619 Transfers 11,175,910 9,320,549 -16.6% (1,855,361)
Total Appropriations $ 192,282,438 $ 209,638,535 9.0% $ 17,356,097
GENERAL FUND
FY 2026-27 PROPOSED BUDGET
Revenues and Expenditures
Exhibit III
FY25-26
Adopted Budget
FY26-27
Proposed Budget % Change $ Change
REVENUES & OTHER OPERATIONAL SOURCES
Taxes
Property Tax and related 27,808,576 $ 28,892,530 $ 3.9% 1,083,954 Sales Tax 25,409,165 26,470,766 4.2% 1,061,601
Sales Tax -Measure E 14,609,000 15,220,000 4.2% 611,000 Sales Tax -Measure R 4,870,000 5,073,000 4.2% 203,000
Franchise Tax 4,951,000 4,903,371 -1.0% (47,629)
Business Tax 2,800,000 2,884,000 3.0% 84,000
Transient Occupancy Tax 3,900,000 3,715,035 -4.7% (184,965) Other Agencies
CSA #19 Fire Service 2,881,425 3,057,863 6.1% 176,438
VLF Backfill 7,786,809 8,113,985 4.2% 327,176
Other Agencies (Prop 172, Owner Prop Tax, State Mandate, Other agencies) 1,245,565 1,126,401 -9.6% (119,164) Other Revenues
Permits & Licenses (building, electrical, encroachment, use, alarm) 3,118,196 4,141,929 32.8% 1,023,733 Fine & Forfeitures (traffic, vehicle, etc.) 234,000 350,265 49.7% 116,265 Interest & Rents (investment earnings, rents, etc.) 1,464,558 754,747 -48.5% (709,812) Charges for Services (includes dev't fees and plan review) 2,496,953 2,736,209 9.6% 239,256 Other Revenue (damage reimbursements, misc income) 455,115 949,340 108.6% 494,225 Sub-total: Revenues 104,030,362 $ 108,389,440 $ 4.2% 4,359,078 $
TRANSFERS IN
from Gas Tax 650,000 650,000 0.0% -
from Parking Services Fund - Admin. cost 477,993 463,826 -3.0% (14,167) from Wildfire Mitigation Fund - Admin. Cost - 200,000 0.0% 200,000 from Cannabis Fund - SAFE Team 550,000 - -100.0% (550,000) from Employee Retirement Fund - POB debt payment 682,500 - -100.0% (682,500) Sub-total: Transfers In $ 2,360,493 $ 1,313,826 -44.3% $ (1,046,667) TOTAL SOURCES $ 106,390,855 $ 109,703,266 3.1% $ 3,312,411
EXPENDITURES AND OTHER OPERATIONAL USES
Expenditures by Department
Finance 2,522,312 2,661,485 5.5% 139,173
Non-Departmental 7,761,848 6,297,764 -18.9% (1,464,084) City Manager 5,264,286 4,448,407 -15.5% (815,879)
City Clerk 1,029,218 970,332 -5.7% (58,886)
Digital Service 2,418,449 2,536,054 4.9% 117,605
Human Resources 1,044,641 1,055,183 1.0% 10,542
City Attorney 1,353,983 1,230,964 -9.1% (123,019)
Community and Economic Development 6,644,754 7,054,454 6.2% 409,700 Police 30,870,956 32,516,766 5.3% 1,645,810
Fire 25,981,329 28,859,311 11.1% 2,877,982
Public Works 16,114,681 14,182,761 -12.0% (1,931,920)
Library and Recreation 3,531,973 4,119,457 16.6% 587,484 City Council - 212,610 0.0% 212,610
Sub-total: Expenditures 104,538,430 $ 106,145,546 $ 1.5% 1,607,116 $
OPERATIONAL TRANSFERS OUT
to Recreation Fund - Operating support 2,420,000 2,936,000 21.3% 516,000 to Essential Facilities Fund - Measure E 290,417 398,000 37.0% 107,583 to Liability Fund 2,500,000 1,600,000 -36.0% (900,000)
to Capital Improvement Fund 1,500,000 2,000,000 33.3% 500,000 to Gas Tax 1,000,000 -100.0% (1,000,000)
to Vehicle Replacement Fund 1,000,000 -100.0% (1,000,000) to Grants Fund 648,527 0.0% 648,527
Sub-total: Transfers Out $ 8,710,417 $ 7,582,527 -12.9% $ (1,127,890) TOTAL USES $ 113,248,847 $ 113,728,073 0.4% $ 479,226
NET OPERATING RESULTS $ (6,857,992) $ (4,024,807) $ 2,833,185 Expenditure Category
FY25-26
Adopted Budget
FY26-27
Proposed Budget % Change
Salaries $ 43,976,579 42,957,026 $
Fringe Benefits 32,515,064 32,533,126
Sub-Total Personnel 75,490,152 $ 76,491,643 $ 1.3% 1,001,491 $ Services 10,131,120 10,965,383 -7.6% (834,263)
Supplies 1,076,300 1,523,480 -29.4% (447,180)
Utilities/Communications 997,442 1,603,150 -37.8% (605,708) Other 73,712 1,665,055 -95.6% (1,591,343)
Debt Service 4,772,398 5,440,792 -12.3% (668,394)
Assets Purchased - - 0.0% -
Internal Service Charges 12,602,931 7,850,418 60.5% 4,752,513 Transfers 8,710,417 7,582,527 -12.9% (1,127,890)
Total Appropriations 113,248,847 $ 113,728,073 $ 0.4% 479,226
CITY OF SAN RAFAEL
Authorized Positions EXHIBIT V
Final
Proposed
Changes Proposed
Departments 2025-2026 2026-2027 2026-2027
Regular
Community Development 24.00 24.00
Community Services 42.28 3.40 45.68
City Attorney 3.50 3.50
City Clerk 3.00 3.00
City Manager/Council 16.72 (1.00) 15.72
Economic Development (Move to CDD) - -
Finance 10.00 (1.00) 9.00
Fire 83.00 2.00 85.00
Library 21.31 21.31
Management Services 32.63 32.63
Police 93.00 93.00
Public Works 50.00 3.00 53.00
SRSD 17.00 17.00
Sub - Total Regular Positions 396.44 6.40 402.84
Change from previous year
Fixed Term
Community Development - -
City Manager/Council - -
Community Services 0.71 0.71
Economic Development (former RDA) - -
Finance - -
Fire 10.00 10.00
Library - -
Management Services 2.00 2.00
Police 1.00 1.00
Public Works 4.00 (3.00) 1.00
SRSD 2.00 2.00
Sub - Total Fixed-Term Positions 19.71 (3.00) 16.71
Total Budgeted Positions 416.15 3.40 419.55
Authorized, unbudgeted - extended absence/no cost - - - Total Authorized Positions 416.15 3.40 419.55
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/26-27/0-City Council 26-27/_Authorized Positions FY26-27 CIP Funding Tables
Annual Programs
CATEGORY PROGRAM TITLE FUND Updated FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Transportation Bridge Maintenance Program 206 $ - $ 75,000 $ 100,000 $ 100,000 Transportation City-Led Sidewalk Repair / ADA Improvements Program (Non-Reimbursable) 206 / 401 $ 300,000 $ 500,000 $ 500,000 $ 500,000 Storm Drain Corrugated Metal Pipe Repair & Replacement Program 206 / 401 $ 425,000 $ 600,000 $ 400,000 $ 400,000 Transportation Pavement Management Program 206 $ 1,200,000 $ 3,000,000 $ 3,000,000 $ 3,000,000 Transportation Public Hillside and Roadway Stability Program 206 $ 57,000 $ 300,000 $ 250,000 $ 250,000 Transportation Road Safety Implementation Program 206 $ 390,000 $ 600,000 $ 500,000 $ 500,000 TOTAL $ 2,372,000 $ 5,075,000 $ 4,750,000 $ 4,750,000 CIP Funding Tables
Buildings / Facilities
PROJECT
NUMBER PROJECT TITLE FUND PRIOR YEARS' APPROPRIATION Updated FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 ESTIMATED TOTAL TO FY 2028-29 C441142210 A.J. Boro Community Center: HVAC & Roof Repair 611 $ 84,000 $ 20,000 $ 1,900,000 $ 250,000 $ - $ 2,254,000 C661145010 Pickleweed Preschool Replacement Portables 611 $ 108,000 $ 1,218,000 $ 250,000 $ - $ - $ 1,576,000 C661142810 Pickleweed Branch Library Redesign 214 / G $ 252,000 $ 2,223,000 $ - $ - $ - $ 2,475,000 C44F26BF04 City Hall Building Envelope Maintenance Upgrades 611 $ - $ 75,000 $ 200,000 $ - $ - $ 275,000 C44F26BF06 City Hall Layout Assessment 420 $ - $ - $ 150,000 $ - $ - $ 150,000 C44F26BF11 Measure P: Main Library and Community Center 430 $ - $ 326,000 $ 1,800,000 $ 1,305,000 $ 1,363,000 $ 4,794,000 G350MERRY 350 Merrydale Interim Housing 283 / 401 $ - $ 1,000,000 $ 1,000,000 $ - $ - $ 2,000,000 C44F27BF01 Americans with Disabilities Act (ADA) Transition Plan 206 / 401 $ - $ - $ 250,000 $ - $ - $ 250,000 C44F27BF02 Terra Linda Pool House Study & Design 611 $ - $ - $ 50,000 $ - $ - $ 50,000 C44F27BF03 Falkirk Window Replacement - Phase 1 611 $ - $ - $ 200,000 $ - $ - $ 200,000 C44F27BF04 Carnegie Re-Use Planning Process 611 $ - $ - $ 30,000 $ - $ - $ 30,000 C44F27BF05 111 Morphew - HVAC Repair 611 $ - $ - $ 500,000 $ - $ - $ 500,000 -- Building and Facilities Capital Contigency 401 $ - $ - $ 1,000,000 $ - $ - $ 1,000,000 BF28-01 A.J. Boro Community Center: Settlement Assessment 611 $ - $ - $ - $ 75,000 $ - $ 75,000 BF28-02 Citywide Buildings and Facilities Plan 611 $ - $ - $ - $ 300,000 $ - $ 300,000 BF28-03 City Hall Security & Locking Upgrades 420 $ - $ - $ - $ 150,000 $ 450,000 $ 600,000 BF28-04 Fire Station 54 & 55 Technology / Radio Upgrades 420 $ - $ - $ - $ 80,000 $ - $ 80,000 TOTAL $ 4,862,000 $ 7,330,000 $ 2,160,000 $ 1,813,000 $ 16,609,000 Parks
PROJECT
NUMBER PROJECT TITLE FUND PRIOR YEARS' APPROPRIATION Updated FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 ESTIMATED TOTAL TO FY 2028-29 C44F26P004 Pickleweed Park Enhancement (Restroom Only) 401 / G $ - $ - $ 650,000 $ - $ - $ 650,000 C44F26P003 Welcome Gateways 401 $ - $ 165,000 $ 100,000 $ - $ - $ 265,000 C44F27P001 Peacock Gap Park & Freitas Park Tennis Court Resurfacing 241 $ 400,000 $ - $ 50,000 $ - $ - $ 450,000 C44F27P002 Boyd Park Water System Repair 241 $ 130,000 $ - $ - $ - $ - $ 130,000 C44F27P003 Beach Park Seawall Assessment 241 $ - $ - $ 30,000 $ - $ - $ 30,000 C44F27P004 Montecito Neighborhood Park Feasibility Study 241 $ - $ - $ 50,000 $ - $ - $ 50,000 C44F27P005 Mahon Creek Path Enhancement 401 $ - $ - $ 250,000 $ - $ - $ 250,000 P28-01 Boyd Park Historic Cistern Assessment and Repair 241 $ - $ - $ - $ 130,000 $ - $ 130,000 TOTAL $ 165,000 $ 1,130,000 $ 130,000 $ - $ 1,955,000
CIP Funding Tables
Storm Drain
PROJECT
NUMBER PROJECT TITLE FUND PRIOR YEARS' APPROPRIATION Updated FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 ESTIMATED TOTAL TO FY 2028-29 C441133410 San Quentin Pump Station Reconstruction 205 $ 8,328,000 $ 180,000 $ - $ - $ - $ 8,508,000 C441142110 390 Canal Pump Station Generator Replacement 205 / G $ 177,000 $ 8,000 $ - $ 600,000 $ - $ 785,000 C441145610 Canal Pump Station Trash Capture (MCSTOPPP SR-002) 205 / G $ 180,000 $ - $ - $ 815,000 $ - $ 995,000 C441143510 Citywide Storm Drain Plan 205 $ 348,000 $ 8,000 $ - $ 250,000 $ - $ 606,000 C441145610 N. Francisco Pump Station Trash Capture (MCSTOPPP SR-108) 205 / G $ 161,000 $ - $ - $ - $ - $ 161,000 C441145610 Redwood Hwy Trash Capture (MCSTOPPP SR-129) 205 / G $ 183,000 $ 301,000 $ 2,009,000 $ - $ - $ 2,493,000 C441145610 Rossi Pump Station Trash Capture (MCSTOPPP SR-143) 205 / G $ 107,000 $ 293,000 $ 1,587,000 $ - $ - $ 1,987,000 C441145610 San Quentin Pump Station Trash Capture (MCSTOPPP SR-110) 205 / G $ 261,000 $ - $ - $ 1,865,000 $ - $ 2,126,000 C441145610 Kerner Pump Station Trash Capture (MCSTOPPP SR-004) 205 / G $ 235,000 $ - $ - $ - $ - $ 235,000 X44F26SD01 Large Trash Capture Device Feasibility Study (MCSTOPPP SR-095, SR-152, SR-153) 205 / G $ - $ - $ - $ - $ - $ - C44F26SD02 Storm Drain Maintenance Environmental Compliance and Permitting 205 $ - $ 250,000 $ - $ - $ - $ 250,000 C44F27SD01 Loch Lomond Community Facilities District (CFD) 10 Basin Safety Improvement 236 $ - $ - $ 50,000 $ 150,000 $ - $ 200,000 C44F27SD02 San Quentin Pump Station Post Construction Monitoring 401 $ - $ - $ 20,000 $ 20,000 $ 20,000 $ 60,000 SD28-01 Cayes Pump Station Short-Term Improvements 235 / 401 $ - $ - $ - $ 200,000 $ 700,000 $ 900,000 SD28-02 Montecito Pump Station Rehabilitation Design 401 $ - $ - $ - $ 900,000 $ - $ 900,000 SD29-01 Canal Pump Station Short-Term Improvements 401 $ - $ - $ - $ - $ 600,000 $ 600,000 TOTAL $ 860,000 $ 3,666,000 $ 4,800,000 $ 1,320,000 $ 12,298,000 CIP Funding Tables
Transportation
PROJECT
NUMBER PROJECT TITLE FUND PRIOR YEARS' APPROPRIATION Updated FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 ESTIMATED TOTAL TO FY 2028-29 C441144610 Canal Neighborhood Active Transportation Enhancement 206 / G $ 1,284,000 $ - $ - $ 4,740,400 $ - $ 6,024,400 C441146210 Canal Neighborhood ADA Pathways 206 / G $ - $ - $ 120,000 $ - $ - $ 120,000 C441145710 Citywide Bicycle and Pedestrian Plan Update 206 $ 267,000 $ 40,000 $ - $ - $ - $ 307,000 C441147210 San Rafael Canal Crossing and Boatyard Park 206 / G $ 50,000 $ 1,875,000 $ 30,000 $ - $ 2,350,000 $ 4,305,000 C441140910 Second St and Fourth St Intersection Improvements 206 / G $ 312,000 $ 3,817,000 $ - $ - $ - $ 4,129,000 C441146310
South Merrydale Road – Civic Center Connector Pathway (aka Rafael Meadows Safe Crossing Pathway) 206 / G $ 88,000 $ 470,000 $ 100,000 $ 3,000,000 $ - $ 3,658,000 X44F26T001 Canal St Powerline Undergrounding - Medway Rd to Spinnaker Point Dr 206 $ - $ - $ - $ 2,400,000 $ - $ 2,400,000 C44F26T002 Lincoln Ave from Second St to Paloma Ave Safety Improvements 206 / G $ - $ 793,000 $ - $ 2,800,000 $ - $ 3,593,000 C44F26T003 Second St Utility Undergrounding (Phase 2) - West St to Marquard Ave 206 $ - $ 256,000 $ - $ - $ - $ 256,000 C44F26T004 Third St Rehab Post Construction PGE Meter Upgrades 206 $ - $ 50,000 $ - $ - $ - $ 50,000 C441135210 Lincoln Ave Bridge Preventive Maintenance 206 / G $ 28,000 $ - $ 250,000 $ - $ - $ 278,000 C44F27T002 Fourth St and West Crescent Dr Intersection Improvements 206 $ - $ 35,000 $ 750,000 $ - $ - $ 785,000 C44F27T003
San Rafael North-South Greenway Gap Closure & Multi-modal Improvements - Mission Ave to Tamalpais Ave/Fourth St to Grand Ave (LRSP) 206 / G $ - $ - $ 975,000 $ - $ 4,469,000 $ 5,444,000
T28-01 Mission Ave at City Hall/Downtown Library Sidewalk & Crosswalk Improvements 206 $ - $ - $ - $ 300,000 $ - $ 300,000 T28-02 Canal Neighborhood Bellam Gateway Local Access Improvement 206 / G $ - $ - $ - $ 730,000 $ 7,830,000 $ 8,560,000 T28-03 BPMP Rank-1: Project D-1 Downtown East-West connection: Feasibility study 246 $ - $ - $ - $ 200,000 $ - $ 200,000 T28-04 Francisco Blvd West Multi-Use Pathway Replanting 206 $ - $ - $ - $ 50,000 $ 300,000 $ 350,000 T28-05 Vision Zero Action Plan 206 $ - $ - $ - $ 150,000 $ - $ 150,000 T28-06 Woodland Ave Safe Routes Project (Laurel Dell Elementary School) 206 / G $ - $ - $ - $ 591,000 $ - $ 591,000 T29-01 Downtown Grade Separation Feasibility Study 246 $ - $ - $ - $ - $ 350,000 $ 350,000 T29-02 Fourth St Multi-modal Improvements - E Street to Tamalpais (LRSP) Design 206 $ - $ - $ - $ - $ 500,000 $ 500,000 T29-03 Multi-Use Path Civic Center SMART Station to Northgate 206 $ - $ - $ - $ - $ 500,000 $ 500,000 T29-04 Second Street Multi-Modal Improvements (LRSP) - Shaver St to Grand Ave (LRSP) Design 206 $ 50,000 $ - $ - $ - $ 500,000 $ 550,000 TOTAL $ 7,336,000 $ 2,225,000 $ 14,961,400 $ 16,799,000 $ 43,400,400