San Ramon City Council
May 26, 2026

Assessment Methodology – Zones 3 through 19
Property owners located within each of the 17 Zones pay a Zone Assessment in addition to the assessments for the two Citywide Zones. Revenues from a Zone Assessment are used to maintain public landscaping deemed a special benefit to the properties within that Zone.

Typically, that includes the public landscaping (trees, turf, mulch, and groundcover) within and along the perimeter of the Zone, as well as other special amenities such as fountains and decorative lighting within the neighborhood's interior (Zone).

The cost for arterial roadside landscaping directly adjacent to, or associated with, a Zone is funded partially by Citywide Landscaping Zone 2 (30%) and partially through the adjacent Zone (70%)—Citywide Landscaping Zone 2 funds 100% of the landscaping in arterial center medians.

The current maximum rates for Zones 3, and 6 through 12 were set through a mailed ballot election in May 1997. The current maximum rate for Zone 4 was set through a mailed ballot election in May 2023, when property owners approved a new maximum rate, which shall be increased annually by the February Consumer Price Index for the San Francisco Bay Area, All Urban Consumers (CPI). The maximum rate for Zone 5 was set through a special ballot election in July 1997. Zones 13 through 19 were created after 1997, and their maximum assessment rates were established through property owner balloting at the time of their creation.

During the formation and balloting process for Zone 18 (Old Ranch Summit) and Zone 19 (Glass House), property owners approved the maximum rate to be increased by up to 2% each year based on changes in CPI. The current CPI is 2.5% for February 2026. The Zone 18 maximum assessment limit is not proposed to be increased due to the already high limit relative to actual needs. The Zone 19 assessment limit is proposed to be increased by 2%.

Recommended Assessments for FY 2026/27
On April 29, 2026, the Finance Committee reviewed the Reserve Study and staff recommendations for the FY 2026/27 Engineer's Report, which included proposed upgrades, renovations, and increases/decreases of assessment rates. There will not be changes in the assessments for Zones 4, 5, 6, 7, 8, 9, 10,11, 12, 13, 14, 15, 16, and 18; other changes and related activities are described below.

Zone 1 - Citywide Lighting - Increase the maximum assessment cap by allowable CPI (2%) from $35.98 to $36.70, and increase the assessment from $35.98 to $36.70, an increase of $0.72.

Zone 2 - Citywide Landscaping - Increase the maximum assessment cap by allowable CPI (2%) from $77.73 to $79.28, and increase the assessment from $77.73 to $79.28, an increase of $1.55 per unit.

Zone 3 – Canyon Lakes – Increase the assessment from $80 to $90 per unit, an increase of $10 per unit (maximum Zone 3 assessment rate is $110).

Zone 17 – Henry Ranch – Increase the assessment from $275 to $300 per unit, an increase of $25 per unit (maximum Zone 17 assessment rate is $375).

Zone 19 - Glass House - Increase the maximum assessment cap by the allowable CPI (2%) and increase the assessment rate from $16,118.06 to $16,440.42, an increase of $322.36 (the maximum Zone 19 assessment rate is $16,440.42).

Underfunded Zones
The FY 2026/27 Reserve Study identifies that the following nine (9) Zones are estimated to have negative fund balances within the next ten (10) years unless service levels are reduced, assessment rates are increased, or property owners approve increases to their maximum assessments. Six (6) of the nine (9) Zones are at their maximum assessment rate. Citywide Lighting (Zone 1) and Glass House (Zone 19) expenditures increase annually at rates exceeding the allowable 2% CPI cap.

Zone Projected Negative Balance FY
Zone 1 – Citywide Lighting FY 32/33
Zone 5 – Summerwood Loop FY 30/31
*Zone 6 – West Branch FY 33/34
*Zone 7 – Bent Creek FY 31/32
*Zone 10 – Old Ranch Estates FY 33/34
*Zone 11 – Village Parkway FY 32/33
*Zone 12 – El Nido FY 33/34
*Zone 14 – Four Oaks FY 31/32
Zone 19 – Glass House FY 31/32
*At Maximum Assessment Rate
Rising utility and contract costs are the main factors contributing to operational deficiencies.

Other contributing factors to increasing costs for all Zones are renovation and replacement of aging landscaping and irrigation infrastructure.

Public Outreach in FY 2026/27 – Potential Ballot Initiatives The FY 2026/27 Reserve Study shows that, at current assessment rates, West Branch (Zone 6) will achieve a negative fund balance in FY 2033/34. Public outreach efforts are detailed below.

West Branch (Zone 6)
The fund for Zone 6 is only solvent until FY 2033/34 due to savings in utility costs from the Step Fountain being out of operation and contracts. Public outreach to Zone 6 has begun in order to describe pending Zone expenditures related to fountain maintenance/repair and landscape enhancement projects. Residents are currently being informed about ongoing

maintenance and funding issues, as shown in the Reserve Study, to prepare for a possible Zone increase. Recent work in Zone 6 is limited to reactive landscape, irrigation, and fountain maintenance. Planned work includes reactive irrigation repairs and replacing Reflection Fountain components such as tablet feeders, display pumps, and motors. This work is necessary to maintain the equipment and fountain infrastructure.

In March 2022, a valve failed in the equipment vault of the Step Fountain, and the equipment vault flooded. The motor and other electrical components were damaged and needed to be replaced. The replacement cost for these components is expected to be approximately $110,000. Based on feedback from the Finance Committee in FY 2024/25, rather than committing these funds to fountain repair, staff are prioritizing maintenance activities related to the Reflections Fountain, and the development of alternatives, to the current Step Fountain. After the initial outreach with some residents in Zone 6, staff requested Gates and Associates, one of the City's on-call Landscape Architecture consultants, to prepare landscape renderings of the Step Fountain site. The renderings was presented to Zone 6 residents during an April 16th meeting. The initial estimate to renovate and transform the Step Fountain site into a landscaped area is approximately $685,000.

Resident Survey and Outreach Meeting
In January 2026, staff sent a survey to all residents of Zone 6. The survey was conducted to inform residents about the financial constraints facing the West Branch and to gather community input on how limited assessment funds should be prioritized. Because the Zone has reached its maximum allowable assessment rate under the Landscaping and Lighting Act of 1972 and Prop 218, the City cannot increase revenue to cover all current amenity costs. Fountain maintenance in particular has emerged as a cost that is no longer sustainable within the existing budget. The survey was designed to measure resident awareness of what their assessments fund, gauge satisfaction with current conditions, and determine direction from residents on trade-off decisions — specifically whether less essential amenities should be reduced or eliminated to protect higher-priority maintenance. An open comment question was included to capture any additional resident concerns or suggestions.

On April 16, 2026, staff held a Zone 6 resident meeting at the San Ramon Community Center. Discussed at the meeting were the survey results, zone revenue, expenditures, and the challenges of funding routine maintenance and long-term capital projects. The majority of residents' discussion centered on the Step Fountain- its current condition, repair costs, and long-term maintenance and component replacement costs. Resident concern focused on whether fixing the fountain is a sound long-term investment relative to the ongoing maintenance obligations it creates. A follow-up meeting is planned for June 2026.

Zone Projects
The following are the proposed Zone-specific projects.

Zone 1 - Citywide Lighting Zone Improvements – $0
As part of the City Village – Summerhill Homes project (SD 9576), 11 new streetlamps will be installed on Norris Canyon Road, Camino Ramon, and Executive Parkway.

Eleven (11) existing streetlights will also be converted to LEDs. PG&E will own all new streetlamp heads, and all improvements will be constructed and paid for by the developer.

Zone 2 - Citywide Landscaping Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 3 - Canyon Lakes Zone Improvements – $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 4 - Vista San Ramon Zone Improvements –$0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 5 - Summerwood Loop Zone Improvements – $0
There are no new improvement projects scheduled for FY 2026/27.

Zone 6 - West Branch Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements and Zone outreach.

Zone 7 - Bent Creek Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 8 - Deerwood Zone Improvements - $3,500
Work for FY 2026/27 includes retaining wall improvements and painting.

Zone 9 - Country View Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 10 - Old Ranch Estates Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 11 – Village Parkway Zone Improvements - $1,000
Work for FY 2026/27 includes infilling and replacing dead or declining plants and trees.

Zone 12 - El Nido Zone Improvements – $1,000
Work for FY 2026/27 includes infilling and replacing dead or declining plants and trees.

Zone 13 - Crown Ridge Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 14 - Four Oaks Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27.

Zone 15 - Circle E Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 16 – Thomas Ranch Zone Improvements – $1,000
Work for FY 2026/27 includes infilling and replacing dead or declining plants and trees.

Zone 17 – Henry Ranch Improvements – $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 18 – Old Ranch Summit Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements and Water Quality Control Pond improvements.

Zone 19 – Glass House Zone Improvements – $1,000
Work for FY 2026/27 includes replacing dead/dying plant material and broken/rotted fence pickets.

Zone 1 – Re-lamping – $0
There are no new improvement projects scheduled for FY 2026/27. There are sufficient parts available for re-lamping, so no new purchases are anticipated this fiscal year.

Zone 1 – Bollinger Canyon Rd/Iron Horse Trail Bicycle Pedestrian Overcrossing – $0 There are no new improvement projects scheduled for FY 2026/27 other than scheduled maintenance and inspections.

New Development
As part of the City Village – Summerhill Homes project (SD 9576), a total of eleven (11) new streetlamps will be installed on Norris Canyon Road, Camino Ramon, and Executive Parkway. Eleven existing streetlights will also be converted to LEDs. PG&E will own all new streetlamp heads. All improvements will be constructed and paid for by the developer.

Finance Committee Comments
On April 29, 2026, staff presented the Engineer's Report and an overview of the FY 2026/27 District budget to the Finance Committee. Staff reviewed the process and improvements with the Committee and received comments.

Fiscal Impact:

The following is a summary of the FY 2026/27 Landscaping & Lighting District assessments, incorporating the Finance Committee's recommendations from April 29, 2026. Adoption of the attached Engineer's Report for FY 2026/27 would result in the following assessments for each Zone. FY 2025/26 rates are provided for comparison:

Zone
Number
Zone Name
Proposed
Unit
Factors
FY 2025/26
Levied Rate
Per Unit
FY 2026/27
Proposed
Rate Per
Unit
FY 2026/27 Max
Rate Per Unit
FY 2026/27
Estimated
Revenue
1 Citywide Street Lighting 26,515.50 $35.98 $36.70 $36.70 $973,118.85 2 Citywide Landscaping 24,881.25 $77.73 $79.28 $79.28 $1,972,585.50 3 Canyon Lakes 3,011.75 $80.00 $90.00 $110.00 $271,057.50 4 Vista San Ramon 161 $300.00 $300.00 $414.75 $48,300.00 5 Summerwood Loop 421 $130.00 $130.00 $160.00 $54,730.00 6 West Branch 631.75 $380.00 $380.00 $380.00 $240,065.00 7 Bent Creek 452 $445.00 $445.00 $445.00 $201,140.00
8 Deerwood 639 $115.00 $115.00 $115.00 $73,485.00
9 Country View 184 $80.00 $80.00 $100.00 $14,720.00
10 Old Ranch Estates 136 $380.00 $380.00 $380.00 $51,680.00 11 Village Parkway 241 $110.00 $110.00 $110.00 $26,510.00 12 El Nido 158 $125.00 $125.00 $125.00 $19,750.00
13 Crown Ridge 104 $780.00 $780.00 $1,000.00 $81,120.00 14 Four Oaks 59 $175.00 $175.00 $175.00 $10,325.00
15 Circle E 153 $235.00 $235.00 $300.00 $35,955.00
16 Thomas Ranch 140 $85.00 $85.00 $100.00 $11,900.00
17 Henry Ranch 102 $275.00 $300.00 $375.00 $30,600.00
18 Old Ranch Summit 54 $400.00 $400.00 $1,858.00 $21,600.00 Glass House (SR) 1 $8,494.21 $8,664.10 $8,664.10
Brave Church (CH) 1 $1,386.16 $1,413.88 $1,413.88
Valley Vista (VV) 1 $6,237.69 $6,362.44 $6,362.44
$4,155,082.27
*The owners of the three Zone 19 parcels were responsible for paying the Zone 1 and Zone 2 assessments prior to the formation of Zone 19. Therefore, these three parcels are included in the Zone 1 and Zone 2 unit factors and revenue estimates above, in addition to the Zone 19 assessment and revenue estimates. *SR - City of San Ramon, CH - Brave Church, VV - Valley Vista Senior Housing

APPENDIX G

SUMMARY OF ASSESSMENTS

ASSESSMENT PER UNIT FACTOR BY SPECIAL ZONE
19* $16,440.42
Total Assessment Revenue:

Alternative Option(s):

Do not reestablish the District and fund services through other City sources, or modify the scope of services, such as eliminating certain zone improvements.

Next Steps:

1. On June 9, 2026, the City Council will conduct a Public Hearing and adopt a Resolution confirming the diagram and assessments and levying the assessments for FY 2026/27.

2. Staff will file the final Engineer's Report, together with the assessment roll and diagram, with the Contra Costa County Assessor's Office by August 10, 2026.

Attachment(s):

A. Resolution No. 2026-062
B. FY27 Landscaping & Lighting District No. 1984-1 Reserve Study C. FY27 Landscaping & Lighting District No. 1984-1 Engineer's Report Per Unit FY
2025/26
Per Unit FY
2026/27
Per Unit Change
$35.98 $36.70 $0.72
$193.71 $205.98 $12.27
$413.71 $415.98 $2.27
$243.71 $245.98 $2.27
$493.71 $495.98 $2.27
$558.71 $560.98 $2.27
$228.71 $230.98 $2.27
$193.71 $195.98 $2.27
$493.71 $495.98 $2.27
$223.71 $225.98 $2.27
$238.71 $240.98 $2.27
$893.71 $895.98 $2.27
$288.71 $290.98 $2.27
$348.71 $350.98 $2.27
$198.71 $200.98 $2.27
$388.71 $415.98 $27.27
$513.71 $515.98 $2.27
$8,607.92 $8,780.08
$1,499.87 $1,529.86
$6,351.40 $6,478.42
$113.71 $115.98 $2.27
The Zone 1 and Zone 2 assessments for these parcels are accounted for separately from the Zone 19 assessments.

Therefore, no increase for Zone 1 and Zone 2 are showing under Zone 19.

Bishop Ranch Properties (Zone 1 only)
*Valley Vista (VV)(Zone 19)
*Brave Church (CH)(Zone 19)
*Glass House (SR)(Zone 19)
Old Ranch Summit (Zone 1, Zone 2, Zone 18)
Henry Ranch (Zone 1, Zone 2, Zone 17)
Thomas Ranch (Zone 1, Zone 2, Zone 16)
Circle E (Zone 1, Zone 2, Zone 15)
Four Oaks (Zone 1, Zone 2, Zone 14)
Crown Ridge (Zone 1, Zone 2, Zone 13)
El Nido (Zone 1, Zone 2, Zone 12)
Village Parkway (Zone 1, Zone 2, Zone 11)
$329.17
*SR - City of San Ramon, CH - Brave Church, VV - Valley Vista Senior Housing All Other Areas (Zone 1, Zone 2)

CUMULATIVE ASSESSMENTS
(Includes Citywide Zones and Special Zone)
Description
Canyon Lakes (Zone 1, Zone 2, Zone 3)
Old Ranch Estates (Zone 1, Zone 2, Zone 10)
Country View (Zone 1, Zone 2, Zone 9)
Deerwood (Zone 1, Zone 2, Zone 8)
Bent Creek (Zone 1, Zone 2, Zone 7)
West Branch (Zone 1, Zone 2, Zone 6)
Summerwood Loop (Zone 1, Zone 2, Zone 5)
Vista San Ramon (Zone 1, Zone 2, Zone 4)

ATTACHMENT A
RESOLUTION NO. 2026-062

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON APPROVING THE LANDSCAPING & LIGHTING DISTRICT NO. 1984-1 ENGINEER’S REPORT FOR FY 2026/27, ADOPTING A RESOLUTION OF INTENTION TO LEVY AND COLLECT ASSESSMENTS FOR FY 2026/27, AND SETTING A PUBLIC HEARING FOR JUNE 9, 2026
WHEREAS, on March 24, 2026, the City Council of the City of San Ramon adopted Resolution No. 2026-037 describing new improvements for Landscaping & Lighting District No.1984-1 (District) and ordering the District Engineer to prepare and file an Engineer’s Report (Report) for FY 2026/27; and
WHEREAS, the District Engineer has prepared the Report for FY 2026/27, which contains the full detailed description of the improvements, the boundaries of the Assessment District including the Special Zones therein, and the proposed assessments of assessable properties within the District; and
WHEREAS, the Report includes a description of the proposed improvements and time periods over which they are to be paid for through assessments; and WHEREAS, the District Engineer filed the Engineer’s Report with the Office of the City Clerk; and
WHEREAS, on May 26, 2026, the Engineer’s Report was presented to the City Council of the City of San Ramon for review and approval; and WHEREAS, the assessments proposed in the Engineer’s Report for FY 2026/27 are within the ranges established in compliance with Article XIIID (Proposition 218) of the California Constitution, and therefore do not constitute increased assessments under the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 et seq); and
WHEREAS, under authority of Government Code Section 53739, the City Council may levy assessments for FY 2026/27 at any amount which does not exceed the approved range; and
WHEREAS, Section 22624 of the Streets and Highways Code requires that the City Council adopt a Resolution of intention to levy and collect assessments within the Assessment District for the fiscal year stated, upon approval of the Report.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of San Ramon hereby:

1. Approves the FY 2026/27 Engineer’s Report, which includes:

Resolution No. 2026-062

a. Zone 1 – Citywide Lighting – Increase the maximum assessment cap by allowable CPI (2%) from $35.98 to $36.70, and increase the assessment from $35.98 to $36.70, an increase of $0.72;
b. Zone 2 – Citywide Landscaping – Increase the maximum assessment cap by allowable CPI (2%) from $77.73 to $79.28, and increase the assessment from $77.73 to 79.28, an increase of $1.55 per unit;
c. Zone 3 – Canyon Lakes – Assessment increase from $80 to $90; d. Zone 17 – Henry Ranch – Assessment increase from $275 to $300; e. Zone 19 – Glass House – Assessment increase from $16,118 to $16,440.42;

2. Declares its intention to levy and collect assessments within the District for FY 2026/27; and

3. Sets June 9, 2026, as the Public Hearing date for the Landscaping & Lighting District No. 1984-1.

PASSED, APPROVED, AND ADOPTED, at the meeting of May 26, 2026 by the following votes:

AYES:

NOES:

ABSENT:

ABSTAIN:
________________________________
Mark Armstrong, Mayor
ATTEST:

Joan Snashall, City Clerk

FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 1 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 1 - CITYWIDE LIGHTING
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 857,762 $ 629,976 $ 799,979 $ 559,642 $ 559,642 $ 461,845 $ 348,989 $ 220,091 $ 74,383 $ (119,218) $ (301,579) $ (518,627)

REVENUES
Assessment Revenue 935,202 954,028 954,028 973,119 992,475 1,012,362 1,032,514 1,053,196 1,074,143 1,095,620 1,117,628 1,139,901 Return Funding - CIP 600 - - - - - - - - - -
Interest/Finance Adjustment 40,267 - - 23,578 - - - - - - - - Damage Reimbursement - - - - - - - - - - - -
Total Revenues 976,068 954,028 954,028 996,697 992,475 1,012,362 1,032,514 1,053,196 1,074,143 1,095,620 1,117,628 1,139,901

EXPENDITURES
Personnel 145,456 225,892 225,892 215,984 226,783 238,122 250,028 262,530 275,656 289,439 303,911 319,107 Contracts 96,929 28,540 59,080 28,540 29,396 30,278 31,186 32,122 33,086 34,078 35,101 36,154 Utilities 511,809 657,000 657,000 657,000 676,710 697,011 717,922 739,459 761,643 784,492 808,027 832,268 Materials & Supplies 13,546 22,900 22,900 22,900 22,900 22,900 22,900 22,900 22,900 22,900 22,900 22,900 Other - - - - - - - - - - - -
Indirect Costs 113,917 117,936 117,936 110,947 113,166 115,429 117,738 120,093 122,494 124,944 127,443 129,992 Assessment Collection Fee 24,363 21,158 21,158 21,158 21,317 21,477 21,638 21,800 21,963 22,128 22,294 22,461 LED Project Financing Lease Pmt 29,831 - - - - - - - - - - - Total Expenditures 935,851 1,073,426 1,103,966 1,056,529 1,090,272 1,125,218 1,161,412 1,198,904 1,237,743 1,277,982 1,319,676 1,362,882 Net Increase (Decrease) in Fund Balance 40,218 (119,398) (149,938) (59,832) (97,797) (112,856) (128,898) (145,708) (163,600) (182,362) (202,048) (222,980) Fund Balance w/o Project Costs 897,979 510,578 650,041 499,810 461,845 348,989 220,091 74,383 (89,218) (301,579) (503,627) (741,608) % of Operating Costs 96% 48% 59% 47% 42% 31% 19% 6% -7% -24% -38% -54%

PROJECTS
Signal/Street Light Pole Painting 48,000 - - - - - - - 15,000 - - - Street Light Pole Relamping 50,000 - - - - - - - 15,000 - 15,000 - IHT Overcrossing - - - - - - - - - - - -
Total Projects 98,000 - - - - - - - 30,000 - 15,000 -
Net Increase (Decrease) in Fund Balance (57,782) (119,398) (149,938) (59,832) (97,797) (112,856) (128,898) (145,708) (193,600) (182,362) (217,048) (222,980) FUND BALANCE - JUNE 30 $ 799,979 $ 510,578 $ 650,041 $ 499,810 $ 461,845 $ 348,989 $ 220,091 $ 74,383 $ (119,218) $ (301,579) $ (518,627) $ (741,608) % of Operating Costs 85% 48% 59% 47% 42% 31% 19% 6% -10% -24% -39% -54%

LEVY INFORMATION
Total Special Assessment 935,202 954,028 954,028 973,119 992,475 1,012,362 1,032,514 1,053,196 1,074,143 1,095,620 1,117,628 1,139,901 Total Parcels Levied 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 Assessment Rate 35.27 35.98 35.98 36.70 37.43 38.18 38.94 39.72 40.51 41.32 42.15 42.99 Maximum Assessment Rate 35.27 35.98 35.98 36.70 37.43 38.18 38.94 39.72 40.51 41.32 42.15 42.99

ATTACHMENT B

FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 2 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 2 - CITYWIDE LANDSCAPING
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 526,999 $ 797,668 $ 790,189 $ 815,173 $ 815,173 $ 897,828 $ 983,330 $ 1,033,527 $ 1,080,674 $ 1,042,582 $ 1,039,673 $ 1,009,370

REVENUES
Assessment Revenue 1,978,138 1,934,020 1,934,020 1,972,586 2,012,147 2,052,454 2,093,508 2,135,309 2,178,105 2,221,647 2,266,184 2,311,468 Return Funding - CIP - - - - - - - - - - - -
Interest/Finance Adjustment 62,820 - - 31,214 - - - - - - - - Damage Reimbursement 5,255 - - - - - - - - - - -
Electric Vehicle Charging Station - 800 800 800 - - - - - - - - Fostoria Revenue (Town of Danville) 16,298 11,409 11,409 11,409 11,637 11,870 12,107 12,349 12,596 12,848 13,105 13,367 Total Revenues 2,062,510 1,946,229 1,946,229 2,016,009 2,023,784 2,064,324 2,105,616 2,147,658 2,190,701 2,234,495 2,279,290 2,324,836

EXPENDITURES
Personnel - Public Services 345,746 420,799 420,799 417,361 438,229 460,141 483,148 507,305 532,670 559,304 587,269 616,632 Personnel - Engineering 24,309 32,386 32,386 19,305 20,270 21,284 22,348 23,465 24,639 25,871 27,164 28,522 Contracts 384,600 462,245 462,245 403,783 415,896 428,373 441,225 454,461 468,095 482,138 496,602 511,500 Utilities 422,306 425,250 439,550 453,750 467,363 481,383 495,825 510,700 526,021 541,801 558,055 574,797 Materials & Supplies 1,000 16,500 17,050 17,050 17,050 17,050 17,050 17,050 17,050 17,050 17,050 17,050 Other 705 650 650 650 650 650 650 650 650 650 650 650
Indirect Costs 169,193 167,751 167,751 155,134 158,237 161,401 164,629 167,922 171,280 174,706 178,200 181,764 Transfers Out to Special Zones - 30% Arterial Share 340,310 380,579 391,379 387,053 394,794 402,690 410,744 418,959 427,338 435,885 444,602 453,494 Total Expenditures 1,688,170 1,906,160 1,931,810 1,854,086 1,912,489 1,972,972 2,035,618 2,100,512 2,167,743 2,237,404 2,309,593 2,384,410 Net Increase (Decrease) in Fund Balance 374,340 40,069 14,419 161,923 111,295 91,352 69,998 47,146 22,958 (2,909) (30,303) (59,575) Fund Balance w/o Project Costs 901,339 837,737 804,608 977,096 926,468 989,180 1,053,327 1,080,674 1,103,632 1,039,673 1,009,370 949,795 % of Operating Costs 53% 44% 42% 53% 48% 50% 52% 51% 51% 46% 44% 40%

PROJECTS

ARTERIAL
Irrigation - - - - 6,800 - 6,800 - 21,800 - - -
Landscaping/Trees 72,000 72,000 72,000 - 15,000 - 8,500 - 31,000 - - - Other Improvements - - - - - - - - - - - -
Total Projects 72,000 72,000 72,000 - 21,800 - 15,300 - 52,800 - - - Transfers OUT to Special Zones - 30% Arterial Share 39,150 16,500 25,500 3,990 6,840 5,850 4,500 - 8,250 - - - Total Projects (Including Transfers OUT) 111,150 88,500 97,500 3,990 28,640 5,850 19,800 - 61,050 - - - Net Increase (Decrease) in Fund Balance 263,190 (48,431) (83,081) 157,933 82,655 85,502 50,198 47,146 (38,092) (2,909) (30,303) (59,575) FUND BALANCE - JUNE 30 $ 790,189 $ 749,237 $ 707,108 $ 973,106 $ 897,828 $ 983,330 $ 1,033,527 $ 1,080,674 $ 1,042,582 $ 1,039,673 $ 1,009,370 $ 949,795 % of Operating Costs 47% 39% 37% 52% 47% 50% 51% 51% 48% 46% 44% 40%

LEVY INFORMATION
Total Special Assessment 1,896,200 1,934,020 1,934,020 1,972,586 2,012,147 2,052,454 2,093,508 2,135,309 2,178,105 2,221,647 2,266,184 2,311,468 Total Parcels Levied 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 Assessment Rate 76.21 77.73 77.73 79.28 80.87 82.49 84.14 85.82 87.54 89.29 91.08 92.90 Maximum Assessment Rate 76.21 77.73 77.73 79.28 80.87 82.49 84.14 85.82 87.54 89.29 91.08 92.90 Page 122 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 3 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 3 - CANYON LAKES
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 847,755 $ 589,706 $ 907,811 $ 776,498 $ 776,498 $ 726,717 $ 690,489 $ 637,121 $ 611,128 $ 561,363 $ 504,208 $ 432,086

REVENUES
Assessment Revenue 240,940 240,940 240,940 271,058 271,058 301,175 301,175 331,293 331,293 331,293 331,293 331,293 Return Funding - CIP - - - - - - - - - - - -
Interest 30,642 - - 20,580 - - - - - - - -
Damage Reimbursement - - - - - - - - - - - -
HOA Contribution to Landscape Renovation - - - - - - - - - - - Other Revenue (Transfers from Citywide) 94,731 108,116 127,016 128,033 130,594 128,706 126,780 129,315 128,902 131,480 134,109 136,791 Total Revenues 366,313 349,056 367,956 419,670 401,651 429,881 427,955 460,608 460,194 462,772 465,402 468,084

EXPENDITURES
Personnel 75,613 120,346 120,346 103,576 108,755 114,193 119,902 125,897 132,192 138,802 145,742 153,029 Contracts 26,376 79,848 79,848 74,268 76,496 78,791 81,155 83,589 86,097 88,680 91,340 94,080 Utilities 103,638 123,500 186,500 194,500 200,335 206,345 212,535 218,911 225,479 232,243 239,210 246,387 Materials & Supplies 3,700 8,700 8,700 8,700 8,700 8,700 8,700 8,700 8,700 8,700 8,700 8,700 Indirect Costs 40,930 42,002 42,002 45,732 46,647 47,580 48,531 49,502 50,492 51,502 52,532 53,582 Total Expenditures 250,257 374,396 437,396 426,776 440,932 455,608 470,823 486,600 502,960 519,926 537,524 555,779 Net Increase (Decrease) in Fund Balance 116,056 (25,340) (69,440) (7,106) (39,281) (25,728) (42,869) (25,992) (42,766) (57,154) (72,123) (87,695) Fund Balance w/o Project Costs 963,811 564,366 838,371 769,393 737,217 700,989 647,621 611,128 568,363 504,208 432,086 344,391 % of Operating Costs 385% 151% 192% 180% 167% 154% 138% 126% 113% 97% 80% 62%

PROJECTS

ARTERIAL
Irrigation 25,000 5,000 5,000 - 5,000 - 5,000 - - - - - Landscaping/Trees 55,000 40,000 40,000 - 10,000 15,000 10,000 - 10,000 - - - Other Improvements
Total Projects 80,000 45,000 45,000 - 15,000 15,000 15,000 - 10,000 - - - Transfer IN from Citywide - 30% Share of Arterial (24,000) (13,500) (13,500) - (4,500) (4,500) (4,500) - (3,000) - - - Total Projects (Including Transfer IN) 56,000 31,500 31,500 - 10,500 10,500 10,500 - 7,000 - - - Net Increase (Decrease) in Fund Balance 60,056 (56,840) (100,940) (7,106) (49,781) (36,228) (53,369) (25,992) (49,766) (57,154) (72,123) (87,695) FUND BALANCE - JUNE 30 $ 907,811 $ 532,866 $ 806,871 $ 769,393 $ 726,717 $ 690,489 $ 637,121 $ 611,128 $ 561,363 $ 504,208 $ 432,086 $ 344,391 % of Operating Costs 363% 142% 184% 180% 165% 152% 135% 126% 112% 97% 80% 62% $ 280,704.14

LEVY INFORMATION
Total Special Assessment 240,940 240,940 240,940 271,058 271,058 301,175 301,175 331,293 331,293 331,293 331,293 331,293 Total Parcels Levied 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 Assessment Rate 80 80 80 90 90 100 100 110 110 110 110 110 Maximum Assessment Rate 110 110 110 110 110 110 110 110 110 110 110 110 Page 123 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 4 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 4 - VISTA SAN RAMON
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 31,461 $ 77,058 $ 73,751 $ 77,824 $ 77,824 $ 83,174 $ 77,479 $ 84,929 $ 90,975 $ 93,814 $ 96,891 $ 98,400

REVENUES
Assessment Revenue 63,434 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 Return Funding - CIP - - - - - - - - - - - -
Interest 4,366 - - 1,867 - - - - - - - -
Damage Reimbursement - - - - - - - - - - - -
Other Revenue (Transfers from Citywide) 6,362 9,071 9,071 6,981 7,121 7,263 7,408 7,556 7,708 7,862 8,019 8,179 Total Revenues 74,162 57,371 57,371 57,148 55,421 55,563 55,708 55,856 56,008 56,162 56,319 56,479

EXPENDITURES
Personnel 6,178 9,537 9,537 8,632 9,064 9,517 9,993 10,492 11,017 11,568 12,146 12,753 Contracts 6,124 10,755 10,755 10,275 10,583 10,901 11,228 11,565 11,912 12,269 12,637 13,016 Utilities 14,331 18,100 18,100 18,800 19,364 19,945 20,543 21,160 21,794 22,448 23,122 23,815 Materials & Supplies 450 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 Indirect Costs 4,788 5,035 5,035 4,706 4,800 4,896 4,994 5,094 5,196 5,300 5,406 5,514 Total Expenditures 31,871 44,927 44,927 43,913 45,311 46,759 48,258 49,810 51,419 53,084 54,810 56,599 Net Increase (Decrease) in Fund Balance 42,290 12,444 12,444 13,235 10,110 8,804 7,451 6,046 4,589 3,077 1,509 (119) Fund Balance w/o Project Costs 73,751 89,502 86,195 91,059 87,934 91,979 84,929 90,975 95,564 96,891 98,400 98,281 % of Operating Costs 231% 199% 192% 207% 194% 197% 176% 183% 186% 183% 180% 174%

PROJECTS

INTERIOR
Irrigation - 6,500 6,500 - - 6,000 - - - - - -
Landscaping/Trees - 15,000 15,000 - - 8,500 - - - - - - Other Improvements - - - - - - - - - - - -

ARTERIAL
Irrigation - - - 6,800 6,800 - - - - - - -
Landscaping/Trees - - - - - - - - 2,500 - - -
Other Improvements - - - - - - - - - - -
Total Projects - 21,500 21,500 6,800 6,800 14,500 - - 2,500 - - - Transfer IN from Citywide - 30% Share of Arterial - - - (2,040) (2,040) - - - (750) - - - Total Projects (Including Transfer IN) - 21,500 21,500 4,760 4,760 14,500 - - 1,750 - - - Net Increase (Decrease) in Fund Balance 42,290 (9,056) (9,056) 8,475 5,350 (5,696) 7,451 6,046 2,839 3,077 1,509 (119) FUND BALANCE - JUNE 30 $ 73,751 $ 68,002 $ 64,695 $ 86,299 $ 83,174 $ 77,479 $ 84,929 $ 90,975 $ 93,814 $ 96,891 $ 98,400 $ 98,281 % of Operating Costs 231% 151% 144% 197% 184% 166% 176% 183% 182% 183% 180% 174%

LEVY INFORMATION
Total Special Assessment 63,434 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 Total Parcels Levied 161 161 161 161 161 161 161 161 161 161 161 161 Assessment Rate 394 300 300 300 300 300 300 300 300 300 300 300 Maximum Assessment Rate 394 405 405 415 425 436 447 458 469 481 493 505 Page 124 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 5 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 5 - SUMMERWOOD LOOP
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 45,206 $ 40,253 $ 31,504 $ 23,774 $ 21,025 $ 12,913 $ 2,262 $ (11,033) $ (27,084) $ (46,004) $ (67,915) $ (92,942)

REVENUES
Assessment Revenue 50,520 54,730 54,730 54,730 54,730 54,730 54,730 54,730 54,730 54,730 54,730 54,730 Return Funding - CIP - - - - - - - - - - - -
Interest 2,848 - - 1,618 - - - - - - - -
Other Revenue (Transfers from Citywide) 23,900 22,847 22,847 24,312 24,798 25,294 25,800 26,316 26,842 27,379 27,927 28,485 Total Revenues 77,268 77,577 77,577 80,660 79,528 80,024 80,530 81,046 81,572 82,109 82,657 83,215

EXPENDITURES
Personnel 20,850 24,864 24,864 25,357 26,625 27,956 29,354 30,822 32,363 33,981 35,680 37,464 Contracts 15,739 20,876 21,226 19,162 19,737 20,329 20,939 21,567 22,214 22,880 23,567 24,274 Utilities 22,202 23,170 29,170 29,970 30,869 31,795 32,749 33,731 34,743 35,786 36,859 37,965 Materials & Supplies 1,241 1,100 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 Indirect Costs 8,438 8,897 8,897 9,078 9,260 9,445 9,634 9,826 10,023 10,223 10,428 10,636 Total Expenditures 68,470 78,907 85,307 84,717 87,640 90,675 93,825 97,096 100,493 104,020 107,684 111,489 Net Increase (Decrease) in Fund Balance 8,798 (1,330) (7,730) (4,057) (8,112) (10,651) (13,295) (16,050) (18,921) (21,911) (25,027) (28,274) Fund Balance w/o Project Costs 54,004 38,923 23,774 19,717 12,913 2,262 (11,033) (27,084) (46,004) (67,915) (92,942) (121,216) % of Operating Costs 79% 49% 28% 23% 15% 2% -12% -28% -46% -65% -86% -109%

PROJECTS

INTERIOR
Irrigation - - - - - - - - - - - -
Landscaping/Trees 22,500 - - - - - - - - - - -
Other Improvements - - - - - - - - - - - -

ARTERIAL
Irrigation - - - - - - - - - - - -
Landscaping/Trees - - - - - - - - - - - -
Other Improvements - - - - - - - - - - - -
Total Projects 22,500 - - - - - - - - - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - - - - - - - - - Total Projects (Including Transfer IN) 22,500 - - - - - - - - - - - Net Increase (Decrease) in Fund Balance (13,702) (1,330) (7,730) (4,057) (8,112) (10,651) (13,295) (16,050) (18,921) (21,911) (25,027) (28,274) FUND BALANCE - JUNE 30 $ 31,504 $ 38,923 $ 23,774 $ 19,717 $ 12,913 $ 2,262 $ (11,033) $ (27,084) $ (46,004) $ (67,915) $ (92,942) $ (121,216) % of Operating Costs 46% 49% 28% 23% 15% 2% -12% -28% -46% -65% -86% -109%

LEVY INFORMATION
Total Special Assessment 50,520 54,730 54,730 54,730 54,730 54,730 54,730 54,730 54,730 54,730 54,730 54,730 Total Parcels Levied 421 421 421 421 421 421 421 421 421 421 421 421 Assessment Rate 120 130 130 130 130 130 130 130 130 130 130 130 Maximum Assessment Rate 160 160 160 160 160 160 160 160 160 160 160 160 Page 125 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 6 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 6 - WEST BRANCH
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 154,303 $ 212,400 $ 212,441 $ 201,383 $ 196,421 $ 182,227 $ 158,117 $ 123,683 $ 78,498 $ 22,117 $ (322,423) $ (950,946)

REVENUES
Assessment Revenue 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 Return Funding - CIP - - - - - - - - - - - -
Interest 10,665 - - 5,554 - - - - - - - -
Other Revenue (Damage Reimbursement) - - - - - - - - - - - - Other Revenue (Transfers from Citywide) 87,787 92,656 92,656 90,295 92,101 93,943 95,822 97,738 99,693 101,687 103,721 105,795 Total Revenues 338,517 332,721 332,721 335,914 332,166 334,008 335,887 337,803 339,758 341,752 343,786 345,860

EXPENDITURES
Personnel-Landscape 67,348 82,866 82,866 81,965 86,063 90,366 94,885 99,629 104,610 109,841 115,333 121,100 Personnel-Aquatics 12,817 13,314 13,314 13,625 14,306 15,022 15,773 16,561 17,389 18,259 19,172 20,130 Contracts 70,173 95,596 95,596 89,890 92,587 95,364 98,225 101,172 104,207 107,333 110,553 113,870 Utilities 91,796 104,300 104,300 104,500 107,635 110,864 114,190 117,616 121,144 124,778 128,522 132,377 Materials & Supplies 700 9,150 9,150 9,150 9,150 9,150 9,150 9,150 9,150 9,150 9,150 9,150 Indirect Costs 37,545 38,553 38,553 35,901 36,619 37,351 38,098 38,860 39,638 40,430 41,239 42,064 Total Expenditures 280,379 343,779 343,779 335,031 346,360 358,118 370,321 382,988 396,139 409,792 423,969 438,691 Net Increase (Decrease) in Fund Balance 58,138 (11,058) (11,058) 883 (14,194) (24,110) (34,434) (45,185) (56,381) (68,040) (80,183) (92,831) Fund Balance w/o Project Costs 212,441 201,342 201,383 202,266 182,227 158,117 123,683 78,498 22,117 (45,923) (402,606) (1,043,778) % of Operating Costs 76% 59% 59% 60% 53% 44% 33% 20% 6% -11% -95% -238%

PROJECTS

INTERIOR
Irrigation - - - - - - - - - - - -
Landscaping/Trees - - - - - - - - - - - -
Other Improvements - - - - - - - - - - - -

ARTERIAL
Irrigation - - - - - - - - - - - -
Landscaping/Trees - - - - - - - - - 13,500 25,000 -
Fountains - - - - - - - - - 263,000 523,340 -
Other Improvements - - - - - - - - - - -
Total Projects - - - - - - - - - 276,500 548,340 -
Transfer IN from Citywide - 30% Share of Arterial - - - - - - - - - Total Projects (Including Transfer IN) - - - - - - - - - 276,500 548,340 - Net Increase (Decrease) in Fund Balance 58,138 (11,058) (11,058) 883 (14,194) (24,110) (34,434) (45,185) (56,381) (344,540) (628,523) (92,831) FUND BALANCE - JUNE 30 $ 212,441 $ 201,342 $ 201,383 $ 202,266 $ 182,227 $ 158,117 $ 123,683 $ 78,498 $ 22,117 $ (322,423) $ (950,946) $ (1,043,778) % of Operating Costs 76% 59% 59% 60% 53% 44% 33% 20% 6% -79% -224% -238%

LEVY INFORMATION
Total Special Assessment 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 Total Parcels Levied 631.75 631.75 631.75 631.75 631.75 631.75 631.75 631.75 631.75 631.75 631.75 631.75 Assessment Rate 380 380 380 380 380 380 380 380 380 380 380 380 Maximum Assessment Rate 380 380 380 380 380 380 380 380 380 380 380 380 Page 126 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 7 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 7 - BENT CREEK
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 164,487 $ 203,152 $ 146,813 $ 123,274 $ 106,332 $ 83,502 $ 50,777 $ 12,892 $ (32,930) $ (86,975) $ (149,542) $ (220,940)

REVENUES
Assessment Revenue 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 Return Funding - CIP - - - - - - - - - - - -
Interest 11,582 - - 6,579 - - - - - - - -
Other Revenue (Transfers from Citywide) 17,177 25,376 25,376 24,468 24,957 25,457 25,966 26,485 27,015 27,555 28,106 28,668 Total Revenues 229,899 226,516 226,516 232,187 226,097 226,597 227,106 227,625 228,155 228,695 229,246 229,808

EXPENDITURES
Personnel 46,408 41,216 41,216 42,404 44,524 46,750 49,088 51,542 54,119 56,825 59,667 62,650 Contracts 66,709 86,124 86,124 78,339 80,689 83,110 85,603 88,171 90,816 93,541 96,347 99,238 Utilities 76,225 88,000 88,000 88,000 90,640 93,359 96,160 99,045 102,016 105,077 108,229 111,476 Materials & Supplies 1,400 6,700 6,700 6,700 6,700 6,700 6,700 6,700 6,700 6,700 6,700 6,700 Indirect Costs 28,230 28,015 28,015 25,857 26,374 26,902 27,440 27,988 28,548 29,119 29,702 30,296 Total Expenditures 218,972 250,055 250,055 241,300 248,928 256,821 264,991 273,447 282,200 291,262 300,644 310,359 Net Increase (Decrease) in Fund Balance 10,926 (23,539) (23,539) (9,113) (22,830) (30,225) (37,885) (45,822) (54,046) (62,567) (71,398) (80,551) Fund Balance w/o Project Costs 175,413 179,613 123,274 114,161 83,502 53,277 12,892 (32,930) (86,975) (149,542) (220,940) (301,491) % of Operating Costs 80% 72% 49% 47% 34% 21% 5% -12% -31% -51% -73% -97%

PROJECTS

INTERIOR
Irrigation 5,000 - - - - - - - - - - -
Landscaping/Trees - - - - - 2,500 - - - - - -
Other Improvements 7,500 - - - - - - - - - - -

ARTERIAL
Irrigation - - - - - - - - - - - -
Landscaping/Trees 20,000 - - - - - - - - - - -
Other Improvements 3,000 - - - - - - - - - - -
Total Projects 35,500 - - - - 2,500 - - - - - -
Transfer IN from Citywide - 30% Share of Arterial (6,900) - - - - - - - - - - - Total Projects (Including Transfer IN) 28,600 - - - - 2,500 - - - - - - Net Increase (Decrease) in Fund Balance (17,674) (23,539) (23,539) (9,113) (22,830) (32,725) (37,885) (45,822) (54,046) (62,567) (71,398) (80,551) FUND BALANCE - JUNE 30 $ 146,813 $ 179,613 $ 123,274 $ 114,161 $ 83,502 $ 50,777 $ 12,892 $ (32,930) $ (86,975) $ (149,542) $ (220,940) $ (301,491) % of Operating Costs 67% 72% 49% 47% 34% 20% 5% -12% -31% -51% -73% -97%

LEVY INFORMATION
Total Special Assessment 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 Total Parcels Levied 452 452 452 452 452 452 452 452 452 452 452 452 Assessment Rate 445 445 445 445 445 445 445 445 445 445 445 445 Maximum Assessment Rate 445 445 445 445 445 445 445 445 445 445 445 445 Page 127 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 8 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 8 - DEERWOOD
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 52,479 $ 99,015 $ 86,449 $ 81,073 $ 82,140 $ 84,394 $ 83,400 $ 79,011 $ 71,072 $ 59,419 $ 43,885 $ 24,289

REVENUES
Assessment Revenue 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 Return Funding - CIP - - - - - - - - - - - -
Interest 5,097 - - 2,471 - - - - - - - -
Other Revenue (Transfers from Citywide) 31,394 33,971 33,971 31,364 33,579 34,251 34,936 35,635 36,347 37,074 37,816 38,572 Total Revenues 109,976 107,456 107,456 107,320 107,064 107,736 108,421 109,120 109,832 110,559 111,301 112,057

EXPENDITURES
Personnel 26,933 52,550 52,550 44,135 46,342 48,659 51,092 53,646 56,329 59,145 62,102 65,207 Contracts 4,500 10,112 10,112 8,584 8,842 9,107 9,380 9,661 9,951 10,250 10,557 10,874 Utilities 32,362 36,100 36,100 36,100 37,183 38,298 39,447 40,631 41,850 43,105 44,398 45,730 Materials & Supplies - 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 Indirect Costs 12,211 12,670 12,670 10,828 11,045 11,265 11,491 11,721 11,955 12,194 12,438 12,687 Total Expenditures 76,006 112,832 112,832 101,047 104,811 108,730 112,810 117,059 121,485 126,094 130,896 135,899 Net Increase (Decrease) in Fund Balance 33,970 (5,376) (5,376) 6,273 2,254 (994) (4,389) (7,939) (11,652) (15,535) (19,595) (23,841) Fund Balance w/o Project Costs 86,449 93,639 81,073 87,346 84,394 83,400 79,011 71,072 59,419 43,885 24,289 448 % of Operating Costs 114% 83% 72% 86% 81% 77% 70% 61% 49% 35% 19% 0%

PROJECTS

ARTERIAL
Irrigation - - - - - - - - - - - -
Landscaping/Trees - - - - - - - - - - - -
Other Improvements - - - 3,500 - - - - - - - -
Total Projects - - - 3,500 - - - - - - - -
Transfer IN from Citywide - 30% Share of Arterial - - - (1,050) - - - - - - - - Total Projects (Including Transfer IN) - - - 2,450 - - - - - - - - Net Increase (Decrease) in Fund Balance 33,970 (5,376) (5,376) 3,823 2,254 (994) (4,389) (7,939) (11,652) (15,535) (19,595) (23,841) FUND BALANCE - JUNE 30 $ 86,449 $ 93,639 $ 81,073 $ 84,896 $ 84,394 $ 83,400 $ 79,011 $ 71,072 $ 59,419 $ 43,885 $ 24,289 $ 448 % of Operating Costs 114% 83% 72% 84% 81% 77% 70% 61% 49% 35% 19% 0%

LEVY INFORMATION
Total Special Assessment 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 Total Parcels Levied 639 639 639 639 639 639 639 639 639 639 639 639 Assessment Rate 115 115 115 115 115 115 115 115 115 115 115 115 Maximum Assessment Rate 115 115 115 115 115 115 115 115 115 115 115 115 Page 128 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 9 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 9 - COUNTRY VIEW
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 48,018 $ 16,674 $ 44,192 $ 31,897 $ 30,677 $ 32,429 $ 31,849 $ 32,415 $ 32,356 $ 29,898 $ 28,517 $ 26,438

REVENUES
Assessment Revenue - 14,720 14,720 14,720 18,400 18,400 18,400 18,400 18,400 18,400 18,400 18,400 Return Funding - CIP - - - - - - - - -
Interest 1,469 - - 1,115 - - - - - - - -
Other Revenue (Transfers from Citywide) 9,682 4,301 4,301 6,894 7,032 7,173 7,316 7,462 7,612 7,764 7,919 8,077 Total Revenues 11,151 19,021 19,021 22,729 25,432 25,573 25,716 25,862 26,012 26,164 26,319 26,477

EXPENDITURES
Personnel 2,574 2,957 2,957 2,962 3,110 3,266 3,429 3,600 3,780 3,969 4,168 4,376 Contracts 6,666 8,006 8,006 6,926 7,134 7,348 7,568 7,795 8,029 8,270 8,518 8,774 Utilities 3,137 9,800 9,800 9,800 10,094 10,397 10,709 11,030 11,361 11,702 12,053 12,414 Materials & Supplies - 830 830 830 830 830 830 830 830 830 830 830 Indirect Costs 2,599 2,723 2,723 2,463 2,512 2,563 2,614 2,666 2,719 2,774 2,829 2,886 Total Expenditures 14,976 24,316 24,316 22,981 23,680 24,403 25,150 25,922 26,720 27,545 28,398 29,280 Net Increase (Decrease) in Fund Balance (3,825) (5,295) (5,295) (252) 1,752 1,170 566 (59) (708) (1,381) (2,079) (2,803) Fund Balance w/o Project Costs 44,192 11,379 38,897 31,646 32,429 33,599 32,415 32,356 31,648 28,517 26,438 23,635 % of Operating Costs 295% 47% 160% 138% 137% 138% 129% 125% 118% 104% 93% 81%

PROJECTS

ARTERIAL
Irrigation - 5,000 5,000 - - - - - - - - -
Landscaping/Trees - 5,000 5,000 - - 2,500 - - 2,500 - - - Other Improvements - - - - - - - - - - - -
Total Projects - 10,000 10,000 - - 2,500 - - 2,500 - - - Transfer IN from Citywide - 30% Share of Arterial - (3,000) (3,000) - - (750) - - (750) - - - Total Projects (Including Transfer IN) - 7,000 7,000 - - 1,750 - - 1,750 - - - Net Increase (Decrease) in Fund Balance (3,825) (12,295) (12,295) (252) 1,752 (580) 566 (59) (2,458) (1,381) (2,079) (2,803) FUND BALANCE - JUNE 30 $ 44,192 $ 4,379 $ 31,897 $ 31,646 $ 32,429 $ 31,849 $ 32,415 $ 32,356 $ 29,898 $ 28,517 $ 26,438 $ 23,635 % of Operating Costs 295% 18% 131% 138% 137% 131% 129% 125% 112% 104% 93% 81%

LEVY INFORMATION
Total Special Assessment 14,720 14,720 14,720 14,720 18,400 18,400 18,400 18,400 18,400 18,400 18,400 18,400 Total Parcels Levied 184 184 184 184 184 184 184 184 184 184 184 184 Assessment Rate 80 80 80 80 100 100 100 100 100 100 100 100 Maximum Assessment Rate 100 100 100 100 100 100 100 100 100 100 100 100 Page 129 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 10 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 10 - OLD RANCH ESTATES
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 25,850 $ 57,415 $ 57,670 $ 55,422 $ 54,081 $ 50,803 $ 38,793 $ 31,573 $ 22,267 $ 9,042 $ (4,686) $ (20,757)

REVENUES
Assessment Revenue 47,600 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 Return Funding - CIP 50,000 - - - - - - - - - - -
Interest 2,954 - - 1,341 - - - - - - - -
Other Revenue (Transfers from Citywide) 2,537 3,126 3,126 2,895 3,189 3,252 3,317 3,384 3,451 3,520 3,591 3,663 Total Revenues 103,091 54,806 54,806 55,916 54,869 54,932 54,997 55,064 55,131 55,200 55,271 55,343

EXPENDITURES
Personnel 14,777 16,476 16,476 16,897 17,742 18,629 19,560 20,538 21,565 22,644 23,776 24,965 Contracts 15,928 21,028 21,028 19,600 20,188 20,794 21,417 22,060 22,722 23,403 24,106 24,829 Utilities 9,662 8,250 12,250 12,350 12,721 13,102 13,495 13,900 14,317 14,747 15,189 15,645 Materials & Supplies 535 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 Indirect Costs 5,369 5,950 5,950 6,025 6,146 6,268 6,394 6,522 6,652 6,785 6,921 7,059 Total Expenditures 46,271 53,054 57,054 56,222 58,146 60,143 62,217 64,370 66,606 68,929 71,341 73,847 Net Increase (Decrease) in Fund Balance 56,820 1,752 (2,248) (306) (3,277) (5,211) (7,219) (9,306) (11,475) (13,728) (16,070) (18,505) Fund Balance w/o Project Costs 82,670 59,167 55,422 55,116 50,803 45,593 31,573 22,267 10,792 (4,686) (20,757) (39,261) % of Operating Costs 179% 112% 97% 98% 87% 76% 51% 35% 16% -7% -29% -53%

PROJECTS

INTERIOR
Irrigation - - - - - 6,800 - - - - - -
Landscaping/Trees 25,000 - - - - - - - - - - -
Other Improvements - - - - - - - - - - - -

ARTERIAL
Irrigation - - - - - - - - - - - -
Landscaping/Trees - - - - - - - - 2,500 - - -
Other Improvements - - - - - - - - - - - -
Total Projects 25,000 - - - - 6,800 - - 2,500 - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - - - - - (750) - - - Total Projects (Including Transfer IN) 25,000 - - - - 6,800 - - 1,750 - - - Net Increase (Decrease) in Fund Balance 31,820 1,752 (2,248) (306) (3,277) (12,011) (7,219) (9,306) (13,225) (13,728) (16,070) (18,505) FUND BALANCE - JUNE 30 $ 57,670 $ 59,167 $ 55,422 $ 55,116 $ 50,803 $ 38,793 $ 31,573 $ 22,267 $ 9,042 $ (4,686) $ (20,757) $ (39,261) % of Operating Costs 125% 112% 97% 98% 87% 65% 51% 35% 14% -7% -29% -53%

LEVY INFORMATION
Total Special Assessment 47,600 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 Total Parcels Levied 136 136 136 136 136 136 136 136 136 136 136 136 Assessment Rate 350 380 380 380 380 380 380 380 380 380 380 380 Maximum Assessment Rate 380 380 380 380 380 380 380 380 380 380 380 380 Page 130 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 11 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 11 - VILLAGE PARKWAY
Year 1 Year 2 Year 2 Year 2 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
2026/27
Proposed - City
2026/27
Proposed - City
2026/27
Proposed -
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 53,514 $ 69,432 $ 51,382 $ 46,948 $ 46,948 $ 46,948 $ 46,948 $ 41,957 $ 36,637 $ 29,188 $ 20,946 $ 11,141 $ (297) $ (13,443) $ (28,374)

REVENUES
Assessment Revenue 26,510 26,510 26,510 26,510 - - - 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 Return Funding - CIP 5,977 - - - - - - - - - - - - - -
Interest 3,380 - - 1,906 - - - - - - - - - - -
Other Revenue (Transfers from Citywide) 7,918 13,757 13,757 13,485 - - - 13,755 14,030 14,310 14,597 14,889 15,186 15,490 15,800 Total Revenues 43,785 40,267 40,267 41,901 - - - 40,265 40,540 40,820 41,107 41,399 41,696 42,000 42,310

EXPENDITURES
Personnel 16,873 18,856 18,856 19,385 - - - 20,354 21,372 22,441 23,563 24,741 25,978 27,277 28,640 Contracts 8,107 13,176 13,176 12,204 - - - 12,570 12,947 13,336 13,736 14,148 14,572 15,009 15,460 Utilities 5,457 6,900 6,900 6,900 - - - 7,107 7,320 7,540 7,766 7,999 8,239 8,486 8,741 Materials & Supplies 150 750 750 750 - - - 750 750 750 750 750 750 750 750 Indirect Costs 4,830 5,019 5,019 4,709 - - - 4,803 4,899 4,997 5,097 5,199 5,303 5,409 5,517 Total Expenditures 35,417 44,701 44,701 43,948 - - - 45,585 47,289 49,063 50,911 52,837 54,842 56,931 59,108 Net Increase (Decrease) in Fund Balance 8,368 (4,434) (4,434) (2,047) - - - (5,320) (6,749) (8,243) (9,805) (11,438) (13,146) (14,931) (16,798) Fund Balance w/o Project Costs 61,882 64,998 46,948 44,902 46,948 46,948 46,948 36,637 29,888 20,946 11,141 (297) (13,443) (28,374) (45,173) % of Operating Costs 175% 145% 105% 102% #DIV/0! #DIV/0! #DIV/0! 80% 63% 43% 22% -1% -25% -50% -76%

PROJECTS

ARTERIAL
Irrigation 15,000 - - - - - - - - - - - - - -
Landscaping/Trees - - - 1,000 1,000 1,000 1,000 - 1,000 - - - - - - Other Improvements - - - - - - - - - - - - - - -
Total Projects 15,000 - - 1,000 1,000 1,000 1,000 - 1,000 - - - - - - Transfer IN from Citywide - 30% Share of Arterial (4,500) - - (300) (300) (300) (300) - (300) - - - - - - Total Projects (Including Transfer IN) 10,500 - - 700 700 700 700 - 700 - - - - - - Net Increase (Decrease) in Fund Balance (2,132) (4,434) (4,434) (2,747) (700) (700) (700) (5,320) (7,449) (8,243) (9,805) (11,438) (13,146) (14,931) (16,798) FUND BALANCE - JUNE 30 $ 51,382 $ 64,998 $ 46,948 $ 44,202 $ 46,248 $ 46,248 $ 46,248 $ 36,637 $ 29,188 $ 20,946 $ 11,141 $ (297) $ (13,443) $ (28,374) $ (45,173) % of Operating Costs 145% 145% 105% 101% #DIV/0! #DIV/0! #DIV/0! 80% 62% 43% 22% -1% -25% -50% -76%

LEVY INFORMATION
Total Special Assessment 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 Total Parcels Levied 241 241 241 241 241 241 241 241 241 241 241 241 241 241 241 Assessment Rate 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 Maximum Assessment Rate 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 Page 131 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 12 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 12 - EL NIDO
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 45,027 $ 39,804 $ 48,768 $ 42,879 $ 38,650 $ 34,481 $ 28,645 $ 22,502 $ 15,308 $ 7,020 $ (2,409) $ (13,025)

REVENUES
Assessment Revenue 17,380 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 Return Funding - CIP 7,568 - - - - - - - - - - -
Interest 2,079 - - 1,224 - - - - - - - -
Other Revenue (Transfers from Citywide) 7,001 10,550 11,450 10,281 10,487 10,696 10,910 11,128 11,351 11,578 11,810 12,046 Total Revenues 34,028 30,300 31,200 31,255 30,237 30,446 30,660 30,878 31,101 31,328 31,560 31,796

EXPENDITURES
Personnel 7,953 9,529 9,529 9,633 10,115 10,620 11,151 11,709 12,294 12,909 13,555 14,232 Contracts 4,648 9,737 9,737 5,673 5,843 6,018 6,199 6,385 6,577 6,774 6,977 7,186 Utilities 8,688 10,300 13,300 13,700 14,111 14,534 14,970 15,419 15,882 16,359 16,849 17,355 Materials & Supplies 150 700 700 700 700 700 700 700 700 700 700 700 Indirect Costs 3,598 3,823 3,823 3,565 3,636 3,709 3,783 3,859 3,936 4,015 4,095 4,177 Total Expenditures 25,037 34,089 37,089 33,271 34,405 35,582 36,804 38,072 39,389 40,756 42,176 43,650 Net Increase (Decrease) in Fund Balance 8,991 (3,789) (5,889) (2,016) (4,169) (5,136) (6,144) (7,194) (8,288) (9,428) (10,616) (11,855) Fund Balance w/o Project Costs 54,018 36,015 42,879 40,863 34,481 29,345 22,502 15,308 7,020 (2,409) (13,025) (24,880) % of Operating Costs 216% 106% 116% 123% 100% 82% 61% 40% 18% -6% -31% -57%

PROJECTS

ARTERIAL
Irrigation 7,500 - - - - - - - - - - -
Landscaping/Trees - - - 1,000 - 1,000 - - - - - -
Other Improvements - - - - - - - - - - - -
Total Projects 7,500 - - 1,000 - 1,000 - - - - - -
Transfer IN from Citywide - 30% Share of Arterial (2,250) - - (300) - (300) - - - - - - Total Projects (Including Transfer IN) 5,250 - - 700 - 700 - - - - - - Net Increase (Decrease) in Fund Balance 3,741 (3,789) (5,889) (2,716) (4,169) (5,836) (6,144) (7,194) (8,288) (9,428) (10,616) (11,855) FUND BALANCE - JUNE 30 $ 48,768 $ 36,015 $ 42,879 $ 40,163 $ 34,481 $ 28,645 $ 22,502 $ 15,308 $ 7,020 $ (2,409) $ (13,025) $ (24,880) % of Operating Costs 195% 106% 116% 121% 100% 81% 61% 40% 18% -6% -31% -57%

LEVY INFORMATION
Total Special Assessment 17,380 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 Total Parcels Levied 158 158 158 158 158 158 158 158 158 158 158 158 Assessment Rate 110 125 125 125 125 125 125 125 125 125 125 125 Maximum Assessment Rate 125 125 125 125 125 125 125 125 125 125 125 125 Page 132 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 13 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 13 - CROWN RIDGE
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 105,907 $ 149,782 $ 117,222 $ 105,434 $ 101,639 $ 93,137 $ 85,717 $ 78,389 $ 69,841 $ 56,203 $ 40,852 $ 21,910

REVENUES
Assessment Revenue 81,120 81,120 81,120 81,120 81,120 83,200 88,400 88,400 88,400 88,400 88,400 88,400 Return Funding - CIP - - - - - - - - - - - -
Interest 8,042 - - 4,437 - - - - - - - -
Other Revenue (Transfers from Citywide) 19,770 21,182 21,182 20,160 20,563 20,974 21,394 21,822 22,258 22,703 23,158 23,621 Total Revenues 108,932 102,302 102,302 105,717 101,683 104,174 109,794 110,222 110,658 111,103 111,558 112,021

EXPENDITURES
Personnel 21,862 17,214 17,214 17,225 18,086 18,991 19,940 20,937 21,984 23,083 24,237 25,449 Contracts 28,699 36,630 36,630 31,626 32,575 33,552 34,559 35,595 36,663 37,763 38,896 40,063 Utilities 26,415 42,000 42,000 42,000 43,260 44,558 45,895 47,271 48,690 50,150 51,655 53,204 Materials & Supplies 850 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 Indirect Costs 13,290 12,446 12,446 11,240 11,465 11,694 11,928 12,167 12,410 12,658 12,911 13,169 Total Expenditures 91,116 111,090 111,090 104,891 108,186 111,594 115,121 118,770 122,547 126,455 130,499 134,686 Net Increase (Decrease) in Fund Balance 17,815 (8,788) (8,788) 826 (6,503) (7,420) (5,327) (8,549) (11,888) (15,351) (18,942) (22,665) Fund Balance w/o Project Costs 123,722 140,994 108,434 106,261 95,137 85,717 80,389 69,841 57,953 40,852 21,910 (755) % of Operating Costs 136% 127% 98% 101% 88% 77% 70% 59% 47% 32% 17% -1%

PROJECTS

INTERIOR
Irrigation - - - - - - - - - - - -
Landscaping/Trees 3,000 3,000 3,000 - 2,000 - 2,000 - - - - - Other Improvements - - - - - - - - - - - -

ARTERIAL
Irrigation 5,000 - - - - - - - - - - -
Landscaping/Trees - - - - - - - - 2,500 - - -
Other Improvements - - - - - - - - - - - -
Total Projects 8,000 3,000 3,000 - 2,000 - 2,000 - 2,500 - - - Transfer IN from Citywide - 30% Share of Arterial (1,500) - - - - - - - (750) - - - Total Projects (Including Transfer IN) 6,500 3,000 3,000 - 2,000 - 2,000 - 1,750 - - - Net Increase (Decrease) in Fund Balance 11,315 (11,788) (11,788) 826 (8,503) (7,420) (7,327) (8,549) (13,638) (15,351) (18,942) (22,665) FUND BALANCE - JUNE 30 $ 117,222 $ 137,994 $ 105,434 $ 106,261 $ 93,137 $ 85,717 $ 78,389 $ 69,841 $ 56,203 $ 40,852 $ 21,910 $ (755) % of Operating Costs 129% 124% 95% 101% 86% 77% 68% 59% 46% 32% 17% -1%

LEVY INFORMATION
Total Special Assessment 81,120 81,120 81,120 81,120 81,120 83,200 88,400 88,400 88,400 88,400 88,400 88,400 Total Parcels Levied 104 104 104 104 104 104 104 104 104 104 104 104 Assessment Rate 780 780 780 780 780 800 850 850 850 850 850 850 Maximum Assessment Rate 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Page 133 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 14 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 14 - FOUR OAKS
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 23,590 $ 21,314 $ 24,327 $ 20,623 $ 17,588 $ 13,921 $ 9,679 $ 4,840 $ (625) $ (6,740) $ (13,535) $ (21,039)

REVENUES
Assessment Revenue 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 Return Funding - CIP - - - - - - - - - - -
Interest 1,043 - - 638 - - - - - - - -
Other Revenue (Transfers from Citywide) 5,497 6,036 6,036 5,761 5,876 5,994 6,114 6,236 6,361 6,488 6,618 6,750 Total Revenues 16,865 16,361 16,361 16,724 16,201 16,319 16,439 16,561 16,686 16,813 16,943 17,075

EXPENDITURES
Personnel 5,497 6,379 6,379 6,399 6,719 7,055 7,408 7,778 8,167 8,575 9,004 9,454 Contracts 5,235 6,335 6,335 5,646 5,815 5,990 6,170 6,355 6,545 6,742 6,944 7,152 Utilities 3,158 4,500 4,500 4,500 4,635 4,774 4,917 5,065 5,217 5,373 5,534 5,700 Materials & Supplies 100 600 600 600 600 600 600 600 600 600 600 600 Indirect Costs 2,138 2,251 2,251 2,058 2,099 2,141 2,184 2,228 2,272 2,318 2,364 2,411 Total Expenditures 16,128 20,065 20,065 19,203 19,868 20,560 21,278 22,025 22,801 23,608 24,446 25,318 Net Increase (Decrease) in Fund Balance 737 (3,704) (3,704) (2,479) (3,667) (4,241) (4,840) (5,464) (6,116) (6,795) (7,504) (8,243) Fund Balance w/o Project Costs 24,327 17,610 20,623 18,144 13,921 9,679 4,840 (625) (6,740) (13,535) (21,039) (29,282) % of Operating Costs 151% 88% 103% 94% 70% 47% 23% -3% -30% -57% -86% -116%

PROJECTS

ARTERIAL
Irrigation - - - - - - - - - - - -
Landscaping/Trees - - - - - - - - - - - -
Other Improvements - - - - - - - - - - - -
Total Projects - - - - - - - - - - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - - - - - - - - - Total Projects (Including Transfer IN) - - - - - - - - - - - - Net Increase (Decrease) in Fund Balance 737 (3,704) (3,704) (2,479) (3,667) (4,241) (4,840) (5,464) (6,116) (6,795) (7,504) (8,243) FUND BALANCE - JUNE 30 $ 24,327 $ 17,610 $ 20,623 $ 18,144 $ 13,921 $ 9,679 $ 4,840 $ (625) $ (6,740) $ (13,535) $ (21,039) $ (29,282) % of Operating Costs 151% 88% 103% 94% 70% 47% 23% -3% -30% -57% -86% -116%

LEVY INFORMATION
Total Special Assessment 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 Unit Factors 59 59 59 59 59 59 59 59 59 59 59 59
Assessment Rate 175 175 175 175 175 175 175 175 175 175 175 175 Maximum Assessment Rate 175 175 175 175 175 175 175 175 175 175 175 175 Page 134 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 15 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 15 - CIRCLE E
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 50,831 $ 45,537 $ 62,098 $ 57,581 $ 53,609 $ 48,884 $ 43,749 $ 39,976 $ 39,510 $ 35,717 $ 32,035 $ 26,654

REVENUES
Assessment Revenue 34,425 35,955 35,955 35,955 38,250 38,250 42,075 45,900 45,900 45,900 45,900 45,900 Return Funding - CIP 9,337 - - - - - - - - - - -
Interest 2,607 - - 1,556 - - - - - - - -
Other Revenue (Transfers from Citywide) 4,159 5,404 5,404 4,392 4,480 4,569 4,661 4,754 4,849 4,946 5,045 5,146 Total Revenues 50,528 41,359 41,359 41,903 42,730 42,819 46,736 50,654 50,749 50,846 50,945 51,046

EXPENDITURES
Personnel 9,396 11,037 11,037 10,991 11,541 12,118 12,723 13,360 14,028 14,729 15,465 16,239 Contracts 6,800 7,010 7,010 6,511 6,706 6,908 7,115 7,328 7,548 7,774 8,008 8,248 Utilities 12,301 20,135 20,135 20,135 20,739 21,361 22,002 22,662 23,342 24,042 24,764 25,506 Materials & Supplies 750 2,550 2,550 2,550 2,550 2,550 2,550 2,550 2,550 2,550 2,550 2,550 Indirect Costs 5,013 5,144 5,144 4,823 4,919 5,018 5,118 5,221 5,325 5,431 5,540 5,651 Total Expenditures 34,260 45,876 45,876 45,010 46,455 47,954 49,508 51,121 52,793 54,527 56,327 58,194 Net Increase (Decrease) in Fund Balance 16,268 (4,517) (4,517) (3,107) (3,726) (5,135) (2,773) (466) (2,043) (3,681) (5,382) (7,148) Fund Balance w/o Project Costs 67,098 41,020 57,581 54,474 49,884 43,749 40,976 39,510 37,467 32,035 26,654 19,506 % of Operating Costs 196% 89% 126% 121% 107% 91% 83% 77% 71% 59% 47% 34%

PROJECTS

INTERIOR
Irrigation - - - - - - - - - - - -
Landscaping/Trees - - - - 1,000 - 1,000 - - - - -
Other Improvements 5,000 - - - - - - - - - - -

ARTERIAL
Irrigation - - - - - - - - - - - -
Landscaping/Trees - - - - - - - - 2,500 - - -
Other Improvements - - - - - - - - - - - -
Total Projects 5,000 - - - 1,000 - 1,000 - 2,500 - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - - - - - (750) - - - Total Projects (Including Transfer IN) 5,000 - - - 1,000 - 1,000 - 1,750 - - - Net Increase (Decrease) in Fund Balance 11,268 (4,517) (4,517) (3,107) (4,726) (5,135) (3,773) (466) (3,793) (3,681) (5,382) (7,148) FUND BALANCE - JUNE 30 $ 62,098 $ 41,020 $ 57,581 $ 54,474 $ 48,884 $ 43,749 $ 39,976 $ 39,510 $ 35,717 $ 32,035 $ 26,654 $ 19,506 % of Operating Costs 181% 89% 126% 121% 105% 91% 81% 77% 68% 59% 47% 34%

LEVY INFORMATION
Total Special Assessment 34,425 35,955 35,955 35,955 38,250 38,250 42,075 45,900 45,900 45,900 45,900 45,900 Total Parcels Levied 153 153 153 153 153 153 153 153 153 153 153 153 Assessment Rate 225 235 235 235 250 250 275 300 300 300 300 300 Maximum Assessment Rate 300 300 300 300 300 300 300 300 300 300 300 300 Page 135 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 16 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 16 - THOMAS RANCH
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 20,416 $ 21,253 $ 24,542 $ 22,564 $ 21,892 $ 22,456 $ 23,204 $ 23,414 $ 23,063 $ 22,127 $ 20,581 $ 18,398

REVENUES
Assessment Revenue 10,500 11,900 11,900 11,900 14,000 14,000 14,000 14,000 14,000 14,000 14,000 14,000 Return Funding - CIP 268 - - - - - - - - - - -
Interest 1,111 - - 620 - - - - - - - -
Other Revenue (Transfers from Citywide) 5,425 6,400 6,400 5,675 5,789 5,904 6,022 6,143 6,266 6,391 6,519 6,649 Total Revenues 17,304 18,300 18,300 18,195 19,789 19,904 20,022 20,143 20,266 20,391 20,519 20,649

EXPENDITURES
Personnel 3,158 6,859 6,859 5,609 5,889 6,184 6,493 6,818 7,159 7,517 7,892 8,287 Contracts 4,443 5,494 5,494 4,738 4,880 5,027 5,177 5,333 5,493 5,657 5,827 6,002 Utilities 3,267 4,900 4,900 4,900 5,047 5,198 5,354 5,515 5,680 5,851 6,026 6,207 Materials & Supplies 200 750 750 750 750 750 750 750 750 750 750 750 Indirect Costs 2,110 2,275 2,275 1,920 1,958 1,998 2,038 2,078 2,120 2,162 2,205 2,250 Total Expenditures 13,178 20,278 20,278 17,917 18,525 19,156 19,812 20,494 21,202 21,937 22,701 23,496 Net Increase (Decrease) in Fund Balance 4,126 (1,978) (1,978) 278 1,264 748 210 (351) (936) (1,546) (2,183) (2,847) Fund Balance w/o Project Costs 24,542 19,275 22,564 22,842 23,156 23,204 23,414 23,063 22,127 20,581 18,398 15,551 % of Operating Costs 186% 95% 111% 127% 125% 121% 118% 113% 104% 94% 81% 66%

PROJECTS

ARTERIAL
Irrigation - - - - - - - - - - - -
Landscaping/Trees - - - 1,000 1,000 - - - - - - -
Other Improvements - - - - - - - - - - - -
Total Projects - - - 1,000 1,000 - - - - - - -
Transfer IN from Citywide - 30% Share of Arterial - - - (300) (300) - - - - - - - Total Projects (Including Transfer IN) - - - 700 700 - - - - - - - Net Increase (Decrease) in Fund Balance 4,126 (1,978) (1,978) (422) 564 748 210 (351) (936) (1,546) (2,183) (2,847) FUND BALANCE - JUNE 30 $ 24,542 $ 19,275 $ 22,564 $ 22,142 $ 22,456 $ 23,204 $ 23,414 $ 23,063 $ 22,127 $ 20,581 $ 18,398 $ 15,551 % of Operating Costs 186% 95% 111% 124% 121% 121% 118% 113% 104% 94% 81% 66%

LEVY INFORMATION
Total Special Assessment 10,500 11,900 11,900 11,900 14,000 14,000 14,000 14,000 14,000 14,000 14,000 14,000 Total Parcels Levied 140 140 140 140 140 140 140 140 140 140 140 140 Assessment Rate 75 85 85 85 100 100 100 100 100 100 100 100 Maximum Assessment Rate 100 100 100 100 100 100 100 100 100 100 100 100 Page 136 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 17 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 17 - HENRY RANCH
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 89,343 $ 66,992 $ 93,733 $ 64,223 $ 62,990 $ 59,710 $ 60,277 $ 62,093 $ 62,560 $ 61,626 $ 59,236 $ 55,335

REVENUES
Assessment Revenue 22,950 28,050 28,050 30,600 30,600 35,700 38,250 38,250 38,250 38,250 38,250 38,250 Return Funding - CIP - - - - - - - - - - - -
Interest 3,802 - - 2,350 - - - - - - - -
Damage Reimbursement - - - - - - - - - - -
Other Revenue (Transfers from Citywide) 15,142 15,697 15,697 14,003 14,283 14,569 14,860 15,157 15,460 15,770 16,085 16,407 Total Revenues 41,894 43,747 43,747 46,953 44,883 50,269 53,110 53,407 53,710 54,020 54,335 54,657

EXPENDITURES
Personnel 7,086 7,963 7,963 7,941 8,338 8,755 9,193 9,652 10,135 10,642 11,174 11,732 Contracts 9,478 18,539 18,539 13,334 13,734 14,146 14,570 15,008 15,458 15,921 16,399 16,891 Utilities 14,600 19,150 19,150 19,650 20,240 20,847 21,472 22,116 22,780 23,463 24,167 24,892 Materials & Supplies 450 750 750 750 750 750 750 750 750 750 750 750 Indirect Costs 5,890 5,855 5,855 5,002 5,102 5,204 5,308 5,414 5,523 5,633 5,746 5,861 Total Expenditures 37,504 52,257 52,257 46,677 48,164 49,702 51,293 52,940 54,645 56,409 58,236 60,126 Net Increase (Decrease) in Fund Balance 4,390 (8,510) (8,510) 276 (3,281) 567 1,817 467 (935) (2,390) (3,901) (5,470) Fund Balance w/o Project Costs 93,733 58,482 85,223 64,499 59,710 60,277 62,093 62,560 61,626 59,236 55,335 49,866 % of Operating Costs 250% 112% 163% 138% 124% 121% 121% 118% 113% 105% 95% 83%

PROJECTS

ARTERIAL
Irrigation - - - - - - - - - - - -
Landscaping/Trees - - - - - - - - - - - -
Other Improvements - - 30,000 - - - - - - - - -
Total Projects - - 30,000 - - - - - - - - -
Transfer IN from Citywide - 30% Share of Arterial - - (9,000) - - - - - - - - - Total Projects (Including Transfer IN) - - 21,000 - - - - - - - - - Net Increase (Decrease) in Fund Balance 4,390 (8,510) (29,510) 276 (3,281) 567 1,817 467 (935) (2,390) (3,901) (5,470) FUND BALANCE - JUNE 30 $ 93,733 $ 58,482 $ 64,223 $ 64,499 $ 59,710 $ 60,277 $ 62,093 $ 62,560 $ 61,626 $ 59,236 $ 55,335 $ 49,866 % of Operating Costs 250% 112% 123% 138% 124% 121% 121% 118% 113% 105% 95% 83%

LEVY INFORMATION
Total Special Assessment 22,950 28,050 28,050 30,600 30,600 35,700 38,250 38,250 38,250 38,250 38,250 38,250 Total Parcels Levied 102 102 102 102 102 102 102 102 102 102 102 102 Assessment Rate 225 275 275 300 300 350 375 375 375 375 375 375 Maximum Assessment Rate 375 375 375 375 375 375 375 375 375 375 375 375 Page 137 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 18 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 18 - OLD RANCH SUMMIT
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 50,421 $ 26,444 $ 37,764 $ 34,611 $ 30,948 $ 23,432 $ 26,085 $ 24,772 $ 25,456 $ 21,597 $ 20,155 $ 17,587

REVENUES
Assessment Revenue 18,900 21,600 21,600 21,600 21,600 29,700 29,700 29,700 29,700 29,700 29,700 29,700 Return Funding - CIP - - - - - - - - - - - -
Interest 1,659 - - 1,224 - - - - - - - -
Other Revenue (Transfers from Citywide) 1,828 2,089 2,089 2,044 2,085 2,127 2,169 2,212 2,257 2,302 2,348 2,395 Total Revenues 22,387 23,689 23,689 24,868 23,685 31,827 31,869 31,912 31,957 32,002 32,048 32,095

EXPENDITURES
Personnel 7,013 7,694 7,694 7,838 8,230 8,641 9,073 9,527 10,003 10,504 11,029 11,580 Contracts 5,397 6,489 9,489 9,855 10,151 10,455 10,769 11,092 11,425 11,767 12,120 12,484 Utilities 4,525 6,350 6,350 6,350 6,541 6,737 6,939 7,147 7,361 7,582 7,810 8,044 Materials & Supplies 150 300 300 300 300 300 300 300 300 300 300 300 Indirect Costs 2,959 3,009 3,009 2,922 2,980 3,040 3,101 3,163 3,226 3,291 3,356 3,424 Total Expenditures 20,043 23,842 26,842 27,265 28,201 29,173 30,182 31,229 32,316 33,444 34,615 35,832 Net Increase (Decrease) in Fund Balance 2,344 (153) (3,153) (2,397) (4,517) 2,653 1,687 684 (359) (1,442) (2,568) (3,737) Fund Balance w/o Project Costs 52,764 26,291 34,611 32,214 26,432 26,085 27,772 25,456 25,097 20,155 17,587 13,850 % of Operating Costs 263% 110% 129% 118% 94% 89% 92% 82% 78% 60% 51% 39%

PROJECTS

INTERIOR
Irrigation - - - - - - - - - - - -
Landscaping/Trees 15,000 - - - 3,000 - 3,000 - - - - -
Other Improvements - - - - - - - - - - - -

ARTERIAL
Irrigation - - - - - - - - - - - -
Landscaping/Trees - - - - - - - - 5,000 - - -
Other Improvements - - - - - - - - - - - -
Total Projects 15,000 - - - 3,000 - 3,000 - 5,000 - - - Transfer IN from Citywide - 30% Share of Arterial - - - - - - - - (1,500) - - - Total Projects (Including Transfer IN) 15,000 - - - 3,000 - 3,000 - 3,500 - - - Net Increase (Decrease) in Fund Balance (12,656) (153) (3,153) (2,397) (7,517) 2,653 (1,313) 684 (3,859) (1,442) (2,568) (3,737) FUND BALANCE - JUNE 30 $ 37,764 $ 26,291 $ 34,611 $ 32,214 $ 23,432 $ 26,085 $ 24,772 $ 25,456 $ 21,597 $ 20,155 $ 17,587 $ 13,850 % of Operating Costs 188% 110% 129% 118% 83% 89% 82% 82% 67% 60% 51% 39%

LEVY INFORMATION
Total Special Assessment 18,900 21,600 21,600 21,600 21,600 29,700 29,700 29,700 29,700 29,700 29,700 29,700 Total Parcels Levied 54 54 54 54 54 54 54 54 54 54 54 54 Assessment Rate 350 400 400 400 400 550 550 550 550 550 550 550 Maximum Assessment Rate 1,858 1,858 1,858 1,858 1,858 1,858 1,858 1,858 1,858 1,858 1,858 1,858 Page 138 of 583 FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 19 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 19 - GLASS HOUSE
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 13,707 $ 18,925 $ 11,848 $ 9,034 $ 7,035 $ 5,631 $ 3,973 $ 2,046 $ (166) $ (2,677) $ (5,506) $ (8,669)

REVENUES
Assessment Revenue 15,802 16,118 16,118 16,440 16,440 16,769 17,105 17,447 17,796 18,152 18,515 18,885 Return Funding - CIP - - - - - - - - - - - -
Interest 1,092 - - 616 - - - - - - - -
Other Revenue (Transfers from Citywide) - - - - - - - - - - - - Total Revenues 16,894 16,118 16,118 17,057 16,440 16,769 17,105 17,447 17,796 18,152 18,515 18,885

EXPENDITURES
Personnel 3,463 3,863 3,863 3,827 4,018 4,219 4,430 4,652 4,884 5,129 5,385 5,654 Contracts 4,844 8,308 8,308 7,552 7,779 8,012 8,252 8,500 8,755 9,017 9,288 9,567 Utilities 3,588 3,300 4,300 3,600 3,708 3,819 3,934 4,052 4,173 4,299 4,428 4,560 Materials & Supplies - 450 450 450 450 450 450 450 450 450 450 450 Indirect Costs 1,857 2,011 2,011 1,852 1,889 1,927 1,965 2,005 2,045 2,086 2,127 2,170 Total Expenditures 13,753 17,932 18,932 17,281 17,844 18,427 19,032 19,658 20,307 20,980 21,678 22,401 Net Increase (Decrease) in Fund Balance 3,141 (1,814) (2,814) (224) (1,404) (1,658) (1,927) (2,211) (2,512) (2,829) (3,163) (3,516) Fund Balance w/o Project Costs 16,848 17,111 9,034 8,810 5,631 3,973 2,046 (166) (2,677) (5,506) (8,669) (12,186) % of Operating Costs 123% 95% 48% 51% 32% 22% 11% -1% -13% -26% -40% -54%

PROJECTS

INTERIOR
Irrigation - - - - - - - - - - - -
Landscaping/Trees 5,000 - - 1,000 - - - - - - - -
Other Improvements - - - - - - - - - - - -
Total Projects 5,000 - - 1,000 - - - - - - - -
Net Increase (Decrease) in Fund Balance (1,859) (1,814) (2,814) (1,224) (1,404) (1,658) (1,927) (2,211) (2,512) (2,829) (3,163) (3,516) FUND BALANCE - JUNE 30 $ 11,848 $ 17,111 $ 9,034 $ 7,810 $ 5,631 $ 3,973 $ 2,046 $ (166) $ (2,677) $ (5,506) $ (8,669) $ (12,186) % of Operating Costs 86% 95% 48% 45% 32% 22% 11% -1% -13% -26% -40% -54%

LEVY INFORMATION
Total Special Assessment 15,802.02 16,118.06 16,118.06 16,440.42 16,440.41 16,769.22 17,104.61 17,446.70 17,795.63 18,151.55 18,514.58 18,884.87 Total Parcels Levied 3 3 3 3 3 3 3 3 3 3 3 3
Assessment Rate (rate varies by parcel) 15,802.02 16,118.06 16,118.06 16,440.42 16,440.41 16,769.22 17,104.61 17,446.70 17,795.63 18,151.55 18,514.58 18,884.87 Maximum Assessment Rate 15,802.02 16,118.06 16,118.06 16,440.42 16,440.41 16,769.22 17,104.61 17,446.70 17,795.63 18,151.55 18,514.58 18,884.87 Glass House 8,327.66 8,494.21 8,494.21 8,664.10 8,837.38 9,014.13 9,194.41 9,378.30 9,565.86 9,757.18 9,952.32 10,151.37 Brave Church 1,358.98 1,386.16 1,386.16 1,413.88 1,442.16 1,471.00 1,500.42 1,530.43 1,561.04 1,592.26 1,624.11 1,656.59 Valley Vista 6,115.38 6,237.69 6,237.69 6,362.44 6,489.69 6,619.48 6,751.87 6,886.91 7,024.65 7,165.14 7,308.45 7,454.61 Assessment Rate (rate varies by parcel) 15,802.02 16,118.06 16,118.06 16,440.42 16,769.23 17,104.61 17,446.71 17,795.64 18,151.55 18,514.58 18,884.88 19,262.57 Maximum Assessment Rate 15,802.02 16,118.06 16,118.06 16,440.42 16,769.23 17,104.61 17,446.71 17,795.64 18,151.55 18,514.58 18,884.88 19,262.57 Page 139 of 583 (LL)

ATTACHMENT C
DRAFT

ENGINEER'S REPORT
for
LANDSCAPING & LIGHTING DISTRICT NO. 1984-1

LEVY OF ANNUAL ASSESSMENT
FISCAL YEAR JULY 1, 2026 - JUNE 30, 2027

CITYOFSANRAMON
Contra Costa County, California
May 26, 2026

2 ENGINEER'S REPORT
for
LANDSCAPING & LIGHTING DISTRICT NO. 1984-1

LEVY OF ANNUAL ASSESSMENT
FISCAL YEAR JULY 1, 2026 - JUNE 30, 2027

TABLE OF CONTENTS
CERTIFICATIONOFFILING ................................................................................................3 I. INTRODUCTION ............................................................................................................5 II. DISTRICT PURPOSE AND SERVICE LEVELS ...........................................................5 III. ASSESSMENT DISTRICT DIAGRAM ..........................................................................6 IV. PLANS AND SPECIFICATIONS FOR IMPROVEMENTS ...........................................7 V. DISTRICT FUNDING....................................................................................................10 VI. ASSESSMENT RATES..................................................................................................11 VII. ASSESSMENT METHODOLOGY...............................................................................12 VIII. REVENUES AND EXPENDITURES..........................................................................18 IX. ASSESSMENTROLL ....................................................................................................18 Appendices
Appendix A - City of San Ramon City Council Resolution No. 2026-037 Appendix B - Assessment District Diagram
Appendix C - Plans and Specifications for Improvements
Appendix D - Landscaping & Lighting District Guideline
Appendix E - Street Landscaping & Lighting Unit Factor
Appendix F - Revenues and Expenditures for Zones 1-19
Appendix G - Summary of Assessments

(LL)
3 ENGINEER'S REPORT
LANDSCAPING & LIGHTING DISTRICT NO. 1984-1
(Pursuant to the Landscaping & Lighting Act of 1972)

CERTIFICATIONOFFILING
Chen-hsuan Hsieh, Engineer of Work of Assessment District No. 1984-1, City of San Ramon, Contra Costa County, California, makes this Report as directed by the City Council. The San Ramon Landscaping & Lighting Assessment District No. 1984-1 is intended to provide Landscaping & Lighting improvements within certain incorporated limits of the City and to levy and collect assessments sufficient to pay for those improvements. This Report is to reestablish the Assessment District and to levy the Assessment for the fiscal year July 1, 2026 - June 30, 2027.

The improvements which are the subject of this Report are briefly described as follows:

The installation of landscaping, public lighting facilities and facilities appurtenant thereto or which are necessary or convenient for their maintenance or servicing, and the maintenance or servicing of the foregoing.

The improvements for FY 2026/27 will include servicing or maintenance, or both, of existing public lighting facilities and certain landscaping and the installation of new street lights and/or landscaping within the budgeted limits.

The undersigned respectfully submits the enclosed Engineer's Report as directed by the City Council.

Dated: , 2026 By:

Chen-hsuan Hsieh, P.E., District Engineer
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and Assessment Diagram thereto attached was filed with me on August 10, 2026.

Joan Snashall, City Clerk
City of San Ramon
Contra Costa County, California

4 I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and Assessment Diagram thereto attached was approved and confirmed by the City Council of the City of San Ramon, California, on the ____ day of _____________, 2026.

Joan Snashall, City Clerk
City of San Ramon
Contra Costa County, California
I HEREBY CERTIFY that the enclosed Engineer'sReport, together with the Assessment Roll and Assessment Diagram thereto attached wasfiled with the County Auditor of the County of Contra Costa on the ____ day of _____________, 2026.

Joan Snashall, City Clerk
City of San Ramon
Contra Costa County, California

5 ENGINEER'S REPORT
for
LANDSCAPING & LIGHTING DISTRICT NO. 1984-1

LEVY OF ANNUAL ASSESSMENT
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
I. INTRODUCTION
The City of San Ramon Landscaping & Lighting District No.1984-1 (District) was formed in 1984 in accordance with the Landscaping and Lighting Act of 1972 (Streets and Highways Code Section 22500 et seq).

The District has been reestablished each year thereafter. On November 5, 1996, California voters approved Proposition 218, entitled the "Right to Vote on Taxes Act," which added Articles XIIIC and XIIID to the California Constitution. Proposition 218 established new procedural requirements for the formation and administration of assessment districts. The City of San Ramon has taken the necessary steps to ensure that Landscaping & Lighting District No. 1984-1 is compliant with Proposition 218.

Per Section 22622 of the Streets and Highways Code, the City Council of the City of San Ramon adopted Resolution 2026-037 on March 24, 2026, which ordered the District Engineer to prepare and file an Engineer's Report for FY 2026/27 and described new improvements for the District.

Resolution 2026-037 is included as Appendix A.

II. DISTRICT PURPOSE AND SERVICE LEVELS
The Landscaping & Lighting District No.1984-1 (District) provides for the maintenance of street landscaping and lighting. During FY 2004/05, the level of service was revised from FY 2003/04 to remove park maintenance from the District, since park maintenance is solely funded by the City's General Fund and not by the assessment collected by the District. The District provides services and maintains improvements as follows and as described in subdivision improvement plans, capital improvement plans, and prior Engineer's Reports on file with the City:

Street Landscaping and Lighting

1. Provide horticultural care to all improved landscaped areas: mowing of turf areas, edging of turf areas, tree pruning, fertilization, soil aeration, and dethatching of turf areas.

2. Provide a high level of maintenance, including weed abatement and trash and debris pickup along City streets and in improved landscaped areas.

3. Provide weed abatement of all non-landscaped medians and public right-of-way.

4. Replace dead and dying plants and maintain the appearance of landscaped areas.

5. Provide tree pruning service for ongoing maintenance of trees.

6. Maintain exterior of sound walls by replacing Bouquet Canyon stones whenever necessary.

7. Maintain the landscaping and lighting at the San Ramon Transit Center.

8. Provide maintenance and electrical service forstreet lighting.

6 9. Quarterly inspection of streetlights for outages.

10. Provide safety training and necessary safety equipment and clothing to create a safe working environment.

11. Create renovation projects for existing landscaping and lighting features within the District.

III. ASSESSMENT DISTRICT DIAGRAM
The Assessment District Diagram (Appendix B) delineates the assessment district boundary and the assessment zones. The District is organized into 19 zones: two general maintenance zones (Zones 1 and 2) and 17 special zones (Zones 3 through 19). The District Engineer and Engineer of Work hereby finds that the properties within each special Zone receive approximately equal special benefit from the work and improvements within that special Zone. The zones are:

Zone 1 Citywide Lighting (excludes Dougherty Valley)1
Zone 2 Citywide Landscaping (excludes Dougherty Valley and Bishop Ranch)2 Zone 3 Canyon Lakes
Zone 4 Vista San Ramon
Zone 5 Summerwood Loop
Zone 6 West Branch
Zone 7 Bent Creek
Zone 8 Deerwood
Zone 9 Country View
Zone 10 Old Ranch Estates
Zone 11 Village Parkway
Zone 12 El Nido
Zone 13 Crown Ridge
Zone 14 Four Oaks/Stevens
Zone 15 Circle E
Zone 16 Thomas Ranch
Zone 17 Henry Ranch
Zone 18 Old Ranch Summit
Zone 19 Glass House
1 Zones 1 & 2 exclude the Dougherty Valley area in accordance with the annexation agreement with the City. The County 29 Service Area M-provides for the landscaping and lighting costs associated with Dougherty Valley. 2 Zone 2 excludes the Bishop Ranch area in accordance with the annexation agreement with the City. The agreement stipulates that Zone 2 landscaping costs will not be levied on Bishop Ranch because Sunset Development maintains Bishop Ranch landscaping at its own expense.

7 IV. PLANS AND SPECIFICATIONS FOR IMPROVEMENTS
The description and location of existing and proposed new improvements that are or will be maintained by the District during FY 2026/27 are as follows:

Existing Improvements

1. Zone 1 - Citywide Lighting
Zone 1 improvements consist of various lighting improvements located throughout the City with the exception of the Dougherty Valley area. A listing of street light locations for Zone 1 is on file with the Public Works -Public Services Division.

During Fiscal Years 2011/12 and 2012/13, the City converted high-pressure sodium street lights to a more energy-efficient, light-emitting diode (LED) technology. This conversion was performed in two phases:

Phase 1 converted approximately 600 streetlights in the Zone 1 area at a cost of $377,505. This work was possible due to an Energy Efficiency and Conservation Block Grant as a part of the American Recovery and Reinvestment Act of 2009, in the amount of $215,600; PG&E utility rebates in the amount of $63,465; and Zone 1 funding in the amount of $98,440.

Phase 2 converted the remaining approximately 1,000 Zone 1 streetlights through funding provided by a General Fund loan and lease agreement with Banc of America Public Capital Corporation. PG&E rebates are being used to repay the General Fund loan and energy savings resulting from the LED conversion are being used to pay the 12-year lease resulting in no net cost to the City for that 12- year period. After the lease period, the City will realize an approximate 50% reduction in costs due to energy savings.

The new technology has not only lowered energy usage and costs, but delivers improved performance and quality of light, resulting in longer product lifespan and has reduced greenhouse gas emissions. In addition, thirty (30) overhead retroreflective signs have been purchased in order to convert illuminated street name signs.

2. Zones 2 through 19 - Citywide Landscaping and Special Zones Zone 2 through 19 improvements are listed in Appendix C. The approximate location of each Zone is shown on the Assessment Diagram in Appendix B.

Proposed New Improvements
Proposed new improvements are installed either by the City as capital improvement projects, upgrades paid for through operating budgets, or by developers in accordance with their development conditions of approval. In the latter category, the development Conditions of Approval and the approved Final Map designate those landscaped areas to be maintained by the City. All other landscaped areas remain under private maintenance. In the event that a private

8 Property owner(s)/developer(s) want to transfer landscaped maintenance responsibilities for privately maintained areas adjacent to the public right-of-way to the City; such transfers shall conform to the guidelines in Appendix D.

Zone Projects
The following are the proposed Zone-specific projects.

Zone 1 - Citywide Lighting Zone Improvements – $0
As part of the City Village – Summerhill Homes project (SD 9576), 11 new streetlamps will be installed on Norris Canyon Road, Camino Ramon, and Executive Parkway. Eleven (11) existing streetlights will also be converted to LEDs. PG&E will own all new streetlamp heads, and all improvements will be constructed and paid for by the developer.

Zone 2 - Citywide Landscaping Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 3 - Canyon Lakes Zone Improvements – $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 4 - Vista San Ramon Zone Improvements –$0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 5 - Summerwood Loop Zone Improvements – $0
There are no new improvement projects scheduled for FY 2026/27.

Zone 6 - West Branch Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements and Zone outreach.

Zone 7 - Bent Creek Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 8 - Deerwood Zone Improvements - $3,500
Work for FY 2026/27 includes retaining wall improvements and painting.

Zone 9 - Country View Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 10 - Old Ranch Estates Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

9 Zone 11 – Village Parkway Zone Improvements - $1,000
Work for FY 2026/27 includes infilling and replacing dead or declining plants and trees.

Zone 12 - El Nido Zone Improvements – $1,000
Work for FY 2026/27 includes infilling and replacing dead or declining plants and trees.

Zone 13 - Crown Ridge Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 14 - Four Oaks Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27.

Zone 15 - Circle E Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements.

Zone 16 – Thomas Ranch Zone Improvements – $1,000
Work for FY 2026/27 includes infilling and replacing dead or declining plants and trees.

Zone 17 – Henry Ranch Improvements – $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations nds will be used for landscaping improvements.

Zone 18 – Old Ranch Summit Zone Improvements - $0
There are no new improvement projects scheduled for FY 2026/27. Prior year fund allocations will be used for landscaping improvements and Water Quality Control Pond improvements.

Zone 19 – Glass House Zone Improvements – $1,000
Work for FY 2026/27 includes replacing dead/dying plant material and broken/rotted fence pickets.

Zone 1 – Re-lamping – $0
There are no new improvement projects scheduled for FY 2026/27. There are sufficient parts available for re-lamping, so no new purchases are anticipated this fiscal year.

Zone 1 – Bollinger Canyon Rd/Iron Horse Trail Bicycle Pedestrian Overcrossing – $0 There are no new improvement projects scheduled for FY 2026/27 other than scheduled maintenance and inspections.

10 V. DISTRICT FUNDING
The District is funded through two Citywide funding sources and special zones, as discussed below:

1. Citywide Zone Assessments (Zones 1 and 2)
The assessment is collected on the property tax rolls from certain property owners within the City of San Ramon. It was confirmed by a majority vote through Measure K during the November 1996 election. Measure K provided for a continuation of an assessment of $53 per single-family unit per year for Zones 1 & 2 through June 1998, with an increase to $59 per single-family unit per year beginning July 1, 1998, and for each year thereafter.

The Citywide assessment of $59 per unit per year allocated $19 to Citywide street lighting and $40 to Citywide landscaping.

In accordance with Proposition 218, the City conducted a mailed ballot election for the Zone 1 and Zone 2 assessment increase. The election approved the FY 2006/07 assessment at $79 per unit per year and an annual increase based on the Consumer Price Index (CPI) not exceeding 2%. With the $20 increase, these assessments increased proportionately such that the increase to the street lighting assessment was $6 per unit per year, for a total of $25, and the increase to the landscaping assessment was $14 per unit per year, for a total of $54.

Since then, maximum assessment rates for Zone 1 and 2 have been raised by the allowable CPI and are currently at the maximum allowable rates for each Zone as voted by property owners. The February 2026 CPI increase is 2.5%; therefore, the maximum allowable assessment and the maximum assessment rate increase is 2% for FY 2026/27.

A total of 34 parcels are assessed only for Citywide street lighting. These parcels are within Bishop Ranch. Bishop Ranch is responsible for t h e c o s t a n d l a n d s c a p e m a i n t e n a n c e in accordance with the City's annexation agreement with the City.

New Developments for FY 2026/27 are detailed below:

In addition to minor new development projects throughout the City, the Landscaping & Lighting District annexed The Preserve (Faria) into Zones 1 and 2 in March of 2018.

Improvements that will be constructed as part of The Preserve and accepted by the City for maintenance, funded by Zones 1 and 2, will consist of new lighting and are described generally in the Faria Preserve Conditions of Approval and on the following Improvement Plans as accepted by the City:
• Subdivision 9342, The Preserve – Purdue Road, by Gates & Associates • Subdivision 9342, Faria Preserve – Faria Preserve Parkway, Phase 1, by Gates & Associates
• Subdivision 9342, Faria Preserve – Faria Preserve Parkway, Phase 2, by Gates & Associates
• Mainline Extension, Subdivision 9342 – Public Street Lighting, Giacalone

11 • Design Services, Inc.

These plans indicate the installation of 40 new streetlights, associated poles, and improvements.
• The Faria Preserve Parkway roundabouts have not been accepted.

All of the improvements are anticipated to be accepted during FY 2026/27.

2. Zone Assessments (Zones 3 - 19)
The Zone assessments are also collected on the property tax rolls from property owners within each Zone. The funds for each Zone can only be used to maintain or improve the Zone from which they are collected. In addition, any funds that are not used in any given year must be carried over to the following year.

VI. ASSESSMENT RATES
FY 2026/27 Maximum Assessment Rates - Zones 1, 2, 4, 18, and 19 Each Zone has a maximum allowed assessment rate. Each year the City may increase or decrease the actual assessment for each Zone to the maximum allowed rate for that Zone. The City may choose to assess at less than the maximum rate. Four of the zones in Landscaping & Lighting District No. 1984-1 (Zones 1, 2, 18, and 19) have maximum assessment rates that property owners have approved to increase up to 2% each year for changes in the CPI. The February Consumer Price Index for the San Francisco Bay Area, All Urban Consumers, is used. The current maximum rate for Zones 4 was set through a mailed ballot election in May 2023, when property owners approved a new maximum rate, which shall be increased annually by the February Consumer Price Index for the San Francisco Bay Area, All Urban Consumers (CPI).

February 2026 CPI reflects a 2.5% year-over-year increase, which is a slight deceleration from the

2.7% annual increase recorded in February 2025 CPI. Therefore, the maximum assessment rates for Zones 1, 2, and 19 have increased by 2%, which was approved by property owners through the ballot process in 2006. The maximum assessment rate for Zone 4 will be increased by 2.5%, which property owners approved through a ballot process in 2023. No maximum assessment rate increases or decreases are recommended for Zone 18 in FY 2026/27.

FY 2026/27 Assessments Increases/Decreases
Zones 1 and 2 – Citywide Lighting and Citywide Landscaping - Based on the February 2026 CPI increase noted above, the FY 2026/27 assessment caps for Zones 1 and 2 have been increased by the 2% maximum approved by property owners or $2.27 per unit per year.

Due to projected expenses for Zone 1, the assessment to be levied will be increased by $0.72, raising the assessment to $36.70 for FY 2026/27. Zone 2 will be increased by $1.55, raising the assessment to be levied to $79.28 for FY 2026/27. The total combined assessment to be levied is $115.98 annually.

12 Zone 3 – Canyon Lakes - The assessment for Canyon Lakes has been increased from $80 to $90 annually, an increase of $10 per unit (the maximum assessment rate for Summerwood Loop is $110). This increase will ensure the assessment keeps pace with the cost of maintaining the zone improvements and cover the cost of bringing forward landscape renovation projects.

Zone 17 – Henry Ranch - The assessment for Henry Ranch has been increased from $275 to $300 annually, an increase of $25 per unit (the maximum assessment rate for Henry Ranch is $375). This increase will ensure the assessment keeps pace with the cost of maintaining the zone improvements. Additionally, a retaining wall failure during FY 2024/25 necessitated appropriating funds from the Zone 17 reserve balance.

Zone 19 – Glass House - Based on the February 2026 CPI increase noted above, the FY 2026/27 assessment caps for Zones 19 have increased by the 2% maximum approved by property owners from $16,118.06 to $16,44.42 annually, an increase of $322.36 per unit per year (maximum assessment rate for Glass House is $16,440). This increase will ensure the assessment keeps pace with the cost of maintaining the zone improvements and landscape renovations. This assessment is split through the method of apportionment described below.

There are no assessment increases or decreases for Zones 4, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, and 18 for FY 2026/27.

VII. ASSESSMENT METHODOLOGY
Assessments are allocated in accordance with the Benefit Methodology included in Appendix B and the following Assessment Methodology. Within the zones, the assessment is determined by the land use, the parcel's size, and the parcel's intensity of use. Land use is classified as either (1) residential, (2) industrial, or (3) commercial and institutional. Within these use classifications, an estimate of benefit is derived by considering the amount of lighting provided, the number of pedestrians generated by the land use, and the enhancement of the security and beauty of the property.

The benefits of a single-family home provide the base for "unit" (proportion) calculations. In other words, a single-family home's unit factor is one (1.0). The unit factor for other land uses is proportional to the benefit each parcel receives relative to a single-family home. Uses involving more people have higher unit factors and uses with less frontage have lower unit factors. For example, a condominium's unit factor is 0.75 (because there is less street frontage). In contrast, commercial property unit factors range from 4 to 36 (because more people use the property and benefit from the improvements). See Appendix E for the complete street Landscaping & Lighting unit factors table.

Once costs are determined and each parcel's factors are determined, each Zone's costs are divided by the total of that Zone's factors to determine the cost per factor. Each parcel's factor is then multiplied by the appropriate Zone's factor cost(s) to determine that parcel's FY 2026/27 assessment.

Zone 5 (Summerwood Loop) Assessment Methodology

13 Improvements
See Appendix C for a description of the improvements in Zone 5.

Estimated Costs
The estimated costs for maintaining the improvements within Zone 5 and for current and upcoming capital improvements are summarized in the Special Zone 5 Costs Benefit Distribution and Assessment Table below. The reserves and long-term financing of the Zone are outlined in the Reserve Fund Study, Table 2, attached.

Special and General Benefit
Special benefit has been determined by breaking the landscaped areas into subareas, estimating the special benefit derived to residents in Zone 5 for each subarea and determining the total general and special benefit as a weighted total of each subarea. Benefits include aesthetic benefits, security and safety benefits, landscaped buffers for traffic, shade from nearby trees, and benefits for pedestrians and motorists from landscaping and trash removal adjacent to the walking path and travel ways.

These benefits are shared to varying degrees by residents outside of Zone 5 depending on the location of the landscaping improvement relative to residential units outside of the Zone, arterial roadways (Alcosta Boulevard), and the Iron Horse Trail. That portion of the benefit attributable to special benefit is considered a general benefit or the maintenance responsibility of Citywide Zone 2.

Arterial
For locations adjacent to Alcosta Boulevard, the majority of the benefit is assumed to be obtained by those residents closest to the improvement and, therefore, pass it more frequently, resulting in benefits from its appearance and buffering effect from arterial traffic. However, the substantial benefit is attributable to passing users of the arterial road. For this reason, the benefit is split into 70% special benefit and 30% benefit attributable to general benefit or the Citywide Zone 2.

Interior
For all other areas, the general benefit can be determined based on:
1) The proximity (location) of the landscaped improvements to homes within Zone 5 relative to its proximity areas outside Zone 5. The amount of pedestrian traffic from outside of Zone 5 compared to that within Zone 5 that will pass by or use the landscaped areas. 2) The amount of vehicle traffic from outside Zone 5 compared to that within Zone 5 that will pass by the landscaped areas.

For each subarea, it is assumed that the value of the location relative to its proximity to dwelling units within Zone 5 is worth 50 benefit points. The value to pedestrians is worth up to 25 benefit points, and the value to motorists is worth up to 25 benefit points. The cumulative general benefit is calculated based on the general benefit for each subarea and the relative size of the landscaping within each subarea relative to the total.

The apportionment of benefit from location is based on the relative proximity of the landscaped

14 improvement to assessed dwelling units relative to property that is outside of Zone 5, such that if a landscaped area is, on average, 10 feet from a home and 90 feet from the edge of the Zone then 10% of the benefit would be attributable to general benefit.

The apportionment of benefit due to pedestrian traffic depends on the area. For areas adjacent to Fallview Street, the pedestrian traffic is assumed to be approximately proportionate to the number of units within Zone 5 versus those in the adjoining apartment complex. That ratio is 416:421 (apartments: Zone 5 assessment units) or approximately 50 percent. Areas adjacent to Summerwood Loop are on the opposite side of the road from the apartments. It is, therefore, assumed that residents within Zone 5 will use the path more often as a route of travel than those outside of Zone 5. Some residents will also use the path from outside the Zone, including residents using it as a safe route to school. For areas adjacent to the Iron Horse Trail, it is also anticipated that the majority of the pedestrians using the path will be from within Zone 5, but with significant users from the apartment area and other users from outside the Zone, including students going to school. Therefore, the general benefit points canbe determined using a ratio of 33 percentfor both areas.

The apportionment of benefit points to motorists was established by assuming the great majority of traffic on minor streets is associated with Zone 5 dwelling units as opposed to passing traffic or traffic associated with apartments. However, some traffic is due to drop-offs for school purposes and other reasons. Therefore, 10 percent of the benefit is assumed to be general along Fallview Street and near the Iron Horse Trail. For areas adjacent to Summerwood Loop, the general benefit is 50 percent to account for traffic from the apartments and other non-local traffic and drop-offs for school.

The overall distribution of benefit points for the subareas in Zone 5 is summarized below. The total general and special benefit was calculated by totaling the benefit in each area and weighing the size of the landscaped subareas. The subareas belonging to the HOA are not included in the maintenance. Any landscaped areas along Springfield Drive will not be maintained with Zone 5 funds and are assumed to be 100 percent general benefit for calculating general benefit. The capital costslisted below are from Zone 5 and do not include capital costs to be paid for by non-zone funds.

15 The overall distribution of special and general benefit/Zone 2 responsibility is 67.65% special benefit and 32.35% general benefit. The distribution of special benefit and general benefit/Zone 2 responsibility is indicated in the Zone 5 Costs, Benefit Distribution, and Assessment table above.

Total Points Summerwood
Loop
Fallview Street Near Iron Horse Trail
50 11 (22%) 0 22 (44%)
25 8.25 (33%) 12.5 (50%) 8.25 (33%)
25 12.5 (50%) 2.5 (10%) 2.5 (10%)
$ 84,717
$ (9,078)
$ -
$ 75,639
129901.361 ft^2
$ 0.582
SubArea Landscape Area
(ft^2)
General Benefit or
Citywide (%)
Special Benefit
(%)
General Benefit
Cost
Special Benefit Cost
1 10,391 0.3 0.7000 $ 1,815 $ 4,235
2 49,867 0.3175 0.6825 $ 9,219 $ 19,817
3 HOA N/A NA N/A N/A
4 5,225 1 0.0000 $ 3,042 $ -
5 18,286 0.15 0.8500 $ 1,597 $ 9,050
6 46,133 0.3275 0.6725 $ 8,797 $ 18,065
Total 129,902 32.35% 67.65% $ 24,471 $ 51,168
Consultants $ -
Tax Roll Fee $ -
$ 9,078.00
$ -
Total $ 9,078.00
$ 75,639
$ (24,471)
$ 9,078
$ 60,246
$ 1,500
$ 58,746
421
$ 140.00
*This is discressionary, may assess at a lower rate.
*Calculated Assessment Per unit
Less General Benefit or Citywide
Plus Admin
Total Assessable Cost
Less Reserve Applied to current year
Net to be Assessed
Number of Benefit Units
Total Cost (Operating + Capital, No Admin)
FY 2025/26 Operating and Capital Costs
Operating Cost
minus Indirect Costs
Capital Costs
Total Direct Cost
Total Landscape Area
Cost Per Square Foot
Administration Cost
Overhead and Administration
Administration Staffing
Assessment Analysis
Motorist
Special Zone 5
General Benefit Points Per Category For Each SubArea
Benefit Category
Location
Pedestrian

16 Method of Assessment
The assessment spread shall be the same as that used for the entirety of the District, as indicated in the Engineer's Report.

Assessment to be Levied
The assessment to be levied per assessment unit for Zone 5 is based on:
1) The maintenance and capital costs as distributed between special and general benefit/Zone 2 responsibility.
2) The administrative costs for the Zone.
3) The number of assessment units in the Zone.
4) Maintenance of reserves necessary for cash flow and capital improvement projects.

There are 421 assessment units within the Zone.

The maximum allowable assessment is $160 per assessment unit.

The assessment to be levied for FY 2026/27 is $130.00 per assessment unit.

Zone 19 (Glass House) Assessment Methodology
The assessment methodology for Zone 19 is different from that of the other 18 Zones.

At the time of its creation, Zone 19 was comprised of three (3) parcels totaling 30.734 acres located in the southwest portion of the City on San Ramon Valley Boulevard. The three (3) property owners consist of City of San Ramon (City), First Baptist Church of Dublin-San Ramon (Church), and American Baptist Homes of the West (Valley Vista). Like other Special Zones within the City's Landscaping & Lighting District, this Zone is financially responsible for the maintenance and operation of improvements in the immediate vicinity. These public improvements generally include a parking lot, driveway, handicap ramp, and associated landscaping and lighting that were constructed by Valley Vista as a part of their Conditions of Approval and service the three (3) parcels.

The total operation, maintenance, and servicing costs for the driveway maintenance, parking area maintenance, handicap ramp maintenance, landscaping maintenance, and lighting operation are apportioned in accordance with a methodology that is consistent with standard assessment engineering practices.

In order to determine an equitable allocation to each parcel, the improvements listed above have been broken down into discrete maintenance components, and a benefit spread methodology has been created for each.

Driveway Maintenance
There is a 7,610-square-foot driveway that accesses San Ramon Valley Boulevard and services each of the three (3) properties. The driveway maintenance cost is estimated to be $3,130.66 annually (in 2009 dollars) and includes sidewalks, storm drains, lighting, street sweeping, and signage. The standard method used to allocate the driveway maintenance costs to the three (3) benefiting parcels was based on the vehicle traffic received by each property.

Projected traffic was assessed based on the total number of parking spaces allocated to each

17 parcel. There are a total of 121 parking spaces allocated to the three (3) parcels (20 for the City, 39 for the Church, and 62 for Valley Vista). Therefore, the $3,130.66 will be allocated as $517.46 (16.53%) to the City, $1,009.06 (32.23%) to the Church, and $1,604.14 (51.24%) to Valley Vista.

Parking Lot Maintenance
As a Condition of Approval for Valley Vista, they built a 17-stall parking area that services two (2) of the three (3) properties (City and Church parcels). The Valley Vista parcel does not use the parking lot. The parking lot has restricted usage of 14 hours each day between the hours of 6:00 a.m. and 10:00 p.m. This parking lot is used for overflow parking from the City parcel and the Church parcel. The Church parcel has a restricted easement that allows them to use the parking lot for 4 hours each Sunday. The parking lot maintenance is $3,903 annually (in 2009 dollars) and includes pavement maintenance, parking stall marking, sweeping, storm drains, and sidewalks.

The standard method used to allocate the parking lot maintenance to the two (2) benefitting parcels was based on the total number of hours used by each property owner. It is estimated there are 112 total parking hours (16 hours/day x 7 days). It is assumed that the City will use the parking lot 108 hours per week and the Church will use the parking lot 4 hours per week. Valley Vista will not use the parking lot. Therefore, the $3,903 is allocated as $3,763.60 (96.43%) to the City, $139.39 (3.57%) to the Church, and $0 to Valley Vista.

Handicap Ramp
A bus stop was constructed along San Ramon Valley Boulevard adjacent to and accessible to the three (3) properties. A handicap ramp was not required to access the properties but was built by Valley Vista to enhance access to their property. The handicap ramp is approximately 1,400 square feet and maintenance is estimated to be $3,542.75 annually (in 2009 dollars).

The maintenance of the handicap ramp only includes surface improvements such as concrete, handrails, lighting, and storm drains (it does not include any subsurface improvements). Since the handicap ramp was built to enhance the Valley Vista property, 100% of the maintenance is the responsibility of Valley Vista.

Landscape Maintenance
Approximately 5,800 square feet of landscaping improvements were installed adjacent to the parking area. The landscaping improvement maintenance requirements include tree maintenance and replacement, shrub ground cover maintenance and replacement, irrigation, utilities (such as water and electricity), and the replacement of irrigation controllers. The annual maintenance cost is approximately $2,711 (in 2009 dollars). It has been agreed upon by the three (3) property owners that the total cost of maintaining the landscaping will be 100% allocated to the City parcel.

In summary, the total costs of the maintenance represented above are $13,811 annually (in 2009 dollars). Based upon the above calculations, the City is responsible for approximately 52.7%, the Church is responsible for approximately 8.6%, and Valley Vista is responsible for approximately 38.7%.

In subsequent years, Valley Vista has sub-divided its parcel into 2 parcels, and the Church has subdivided its parcel into 6 parcels. There are now a total of 9 parcels in Zone 19. The City’s parcel has remained. The total operation, maintenance, and servicing costs for the driveway maintenance, parking area maintenance, handicap ramp maintenance, and lighting operation are apportioned in accordance with the same general methodology.

18 It should be noted that, prior to the formation of Zone 19, the three parcel owners were responsible for paying the Zone 1 and Zone 2 assessments. Each parcel owner will continue topay those assessments in addition to the Zone 19 assessment.

Assessment Range
The per-unit ranges for all zones are determined by estimating the costs for the current year at the time the range is established and dividing the costs by the number of unit factors estimated for that year. This per-unit cost becomes the bottom of the range. The top of the range is determined by estimating the costs at the end of a five-year period and dividing that number by the number of expected unit factors at that time.

VIII. REVENUES AND EXPENDITURES
Charts in Appendix F provide a summary of the proposed zone budget for FY 2026/27, FY 2025/26 adopted and projected year-end revenues and expenditures, and FY 2024/25 final budget. The total FY 2026/27 proposed budget for the Landscaping & Lighting District is $4,155,082.27. The distribution of costs between assessable properties is determined by the Assessment Methodology described in Section VII of this Report.

IX. ASSESSMENTROLL
The following is a summary of information included in the Assessment Roll that, because of its bulk, is filed separately with the City Clerk. According to the Landscaping and Lighting Act, the information must include a listing of all parcels of land within the assessment district. Each parcel must be listed by its distinctive designation, a description of the parcel, and the proposed assessment of the parcel in proportion to the estimated benefit it receives from the improvement.

This is done in the following format:

Property Description Property Description FY 2026/27
(Assessor's Parcel #) (Assessor's Description) Assessment Total Assessment: $4,155,082.27
The lines and dimensions of each parcel are as shown on the maps of the County Assessor of the County of Contra Costa, which by reference is hereby made a part of this Report.

A-1

APPENDIX A

B-1

APPENDIX B

C-1

APPENDIX C

PLANS AND SPECIFICATIONS FOR IMPROVEMENTS
Details of the streetlights and landscaping improvements within the District and locations of these improvements are outlined in the final maps, subdivision improvement plans, capital improvement plans, and as follows:

Zone 1 – Citywide Lighting
A list of street light locations for Zone 1 is on file with the Public Works Department, Public Services Division. They are located throughout the City with the exception of Dougherty Valley.

Zone 2 – Citywide Landscaping
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes tree, shrubs, groundcover, turf, irrigation, and decorative lighting. These areas exclude Bishop Ranch and Dougherty Valley.

Zone 3 – Canyon Lakes
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and one decorative wall with decorative lighting.

Zone 4 – Vista San Ramon
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and decorative lighting.

Zone 5 – Summerwood Loop
Refer to the Assessment Diagram for the general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, and irrigation.

Zone 6 – West Branch
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, two decorative fountains, three gazebos, decorative lighting, pathways, jogging trails (including bridge), exterior soundwall maintenance, and open space.

Zone 7 – Bent Creek
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees,shrubs, groundcover, irrigation, pathways, and creeks.

C-2
Zone 8 - Deerwood
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, a retaining wall, an entrance sign, and decorative lighting.

Zone 9 – Country View
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and decorative lighting.

Zone 10 – Old Ranch Estates
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, entrance sign, irrigation, decorative lighting, and open space.

Zone 11 – Village Parkway
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and decorative lighting.

Zone 12 – El Nido
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, detention basin, fencing, maintenance road, and creeks.

Zone 13 – Crown Ridge
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, a detention basin, and a maintenance road.

Zone 14 – Four Oaks
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, a detention basin, fencing, and a maintenance road.

Zone 15 – Circle E
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and a detention basin.

Zone 16 – Thomas Ranch
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover and irrigation.

Zone 17 – Henry Ranch
Refer to the Assessment Diagram for the general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and a Vortech water control facility.

C-3
Zone 18 – Old Ranch Summit
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and detention basins.

Zone 19 – Glass House
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, a driveway, parking area, and handicap ramp.

Additional details are provided on the attached capital improvement program project description sheets.

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300001
Citywide Lighting Zone Improvements - Zone 1
The Engineer's Report adopted by City Council approved the creation of project funded by the Citywide Lighting Fund.

Project Mgr:

Estimated Total Cost $1,359,400 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Bender

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed traffic signal pole painting at the following intersections: Old Ranch Road/Dougherty Road, Old Ranch Road/Bent Creek Drive, Old Ranch Road/Monte Vista Drive, Bollinger Canyon Road/City Hall, Camino Ramon/Fostoria Way, Crow Canyon Road/Old Crow Canyon Road, Crow Canyon Road/Old Mill Road, and Crow Canyon Road/Dougherty Road. This work is scheduled annually in order to perform work to each signalized intersection on a predetermined cycle. There are no improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 1
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer's Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 1.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 185,400 0 0 0 0 0 1,359,400 1,174,000
Totals 185,400 0 0 0 0 0 1,359,400 1,174,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 185,400 0 0 0 0 0 1,359,400 1,174,000
Totals 185,400 0 0 0 0 0 1,359,400 1,174,000
CIP 2026-27 Page 1 CIP#: 300001

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300002
Citywide Landscaping Zone Improvements - Zone 2
The Engineer’s Report adopted by City Council approved the creation of project funded by the Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $1,019,100 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, removed/replaced declining trees; replaced irrigation valves in Homestead Village; completed landscape renovations on Crow Canyon Road at Bollinger Canyon Road, Stagecoach Road, Alcosta Boulevard at Olympia Fields Drive to Pine Valley Road, and San Ramon Valley Boulevard at Castleton Court to Talavera Drive. FY 2026/27, continue the removal/replacement of declining trees, and landscape and irrigation renovations in various locations within the zone from prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 2
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 2.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 500,000 0 0 15,300 0 52,800 1,019,100 451,000 Totals 500,000 0 0 15,300 0 52,800 1,019,100 451,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 500,000 0 0 15,300 0 52,800 1,019,100 451,000 Totals 500,000 0 0 15,300 0 52,800 1,019,100 451,000
CIP 2026-27 Page 2 CIP#: 300002

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300003
Canyon Lakes Zone Improvements - Zone 3
The Engineer’s Report adopted by City Council approved the creation of project funded by the Canyon Lakes Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $385,000 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, removed/replaced declining trees; replaced irrigation valves on Alcosta Boulevard; and landscape slope renovation and planting at Crow Canyon Road and Shoreline Drive. FY 2026/27, continue the removal/replacement of declining trees and various landscape and irrigation renovations with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 3
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 3.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 345,000 0 15,000 15,000 0 10,000 385,000 0
Totals 345,000 0 15,000 15,000 0 10,000 385,000 0
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 345,000 0 15,000 15,000 0 10,000 385,000 0 Totals 345,000 0 15,000 15,000 0 10,000 385,000 0
CIP 2026-27 Page 3 CIP#: 300003

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300004
Vista San Ramon Zone Improvements - Zone 4
The Engineer's Report adopted by City Council approved the creation of project funded by the Vista San Ramon Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $73,964 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2020/21 work included removal/replacement of declining trees. FY 2022/23, completed installation of mulch and landscaping. FY 2026/27, continue the removal/replacement of irrigation controllers in arterials within the zone with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 4
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 4.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 45,564 0 14,500 0 0 2,500 4,600 73,964
Totals 52,364 0 14,500 0 0 2,500 4,600 73,964
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 45,564 0 14,500 0 0 2,500 4,600 73,964 Totals 45,564 0 14,500 0 0 2,500 4,600 73,964
CIP 2026-27 Page 4 CIP#: 300004

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300005
Summerwood Loop Zone Improvements - Zone 5
The Engineer's Report adopted by City Council approved the creation of project funded by the Summerwood Loop Fund and Citywide Landscaping Fund. City Council appropriated $80,747 from Zone 2 Fund at FY 22/23 MidYear review.

Project Mgr:

Estimated Total Cost $643,101 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed landscape and irrigation renovation along the pathway adjacent to Iron Horse Trail as well as minor repairs to asphalt pathway throughout the zone; replaced the entry monument to subdivision on Alcosta Boulevard; landscape and irrigation renovations; and park strip renovation on Summerwood Loop between Alcosta Boulevard and Fallen Leaf Circle. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 5
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 5.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 183,456 0 0 0 5,000 0 643,101 454,645
Totals 183,456 0 0 0 5,000 0 643,101 454,645
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 183,456 0 0 0 5,000 0 643,101 454,645
Totals 183,456 0 0 0 5,000 0 643,101 454,645
CIP 2026-27 Page 5 CIP#: 300005

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300006
West Branch Zone Improvements - Zone 6
The Engineer's Report adopted by City Council approved the creation of project funded by the West Branch Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $1,473,120 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2021/22, completed Fountain repairs at Reflection Fountain. FY 2026/27, based on feedback from the zone, assess conversion of fountain to landscape and select architect to complete feasibility and renderings for the site from prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no new improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 6
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 6.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 177,920 0 14,900 19,600 3,600 21,100 1,473,120 1,236,000 Totals 177,920 0 14,900 19,600 3,600 21,100 1,473,120 1,236,000 Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 177,920 0 14,900 19,600 3,600 21,100 1,473,120 1,236,000 Totals 177,920 0 14,900 19,600 3,600 21,100 1,473,120 1,236,000 CIP 2026-27 Page 6 CIP#: 300006

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300007
Bent Creek Zone Improvements - Zone 7
The Engineer's Report adopted by City Council approved the creation of project funded by the Bent Creek Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $281,768 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed replacement of remote control valves, irrigation valves on Alcosta Boulevard, landscape renovation at Dougherty Road entry corners, and painting of gazebos. FY 2026/27, continue landscape and irrigation improvements with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no new improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 7
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 7.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 161,768 0 2,500 2,000 0 0 281,768 115,500
Totals 161,768 0 2,500 2,000 0 0 281,768 115,500
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 161,768 0 2,500 2,000 0 0 281,768 115,500 Totals 161,768 0 2,500 2,000 0 0 281,768 115,500
CIP 2026-27 Page 7 CIP#: 300007

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300008
Deerwood Zone Improvements - Zone 8
The Engineer's Report adopted by City Council approved the creation of project funded by the Deerwood Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $87,441 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed landscape renovation and irrigation controllers within the zone. FY 2026/27, continue landscape renovation and paint and seal retaining wall in various locations with the zone. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 8
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 8.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 81,441 3,500 0 2,500 0 0 87,441 0
Totals 81,441 3,500 0 2,500 0 0 87,441 0
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 81,441 3,500 0 2,500 0 0 87,441 0
Totals 81,441 3,500 0 2,500 0 0 87,441 0
CIP 2026-27 Page 8 CIP#: 300008

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300009
Country View Zone Improvements - Zone 9
The Engineer's Report adopted by City Council approved the creation of project funded by the Country View Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $66,000 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2022/23 completed landscape renovation including irrigation controllers and remote control valve replacement in various locations in zone. FY 2026/27, continue supplemental landscape and irrigation renovations following the completion of the Crow Canyon Widening Projects (CIPs 905328 and 905327) from prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no new improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 9
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 9.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 21,000 0 2,500 0 0 2,500 66,000 40,000
Totals 21,000 0 2,500 0 0 2,500 66,000 40,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 21,000 0 2,500 0 0 2,500 66,000 40,000 Totals 21,000 0 2,500 0 0 2,500 66,000 40,000
CIP 2026-27 Page 9 CIP#: 300009

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300010
Old Ranch Estates Zone Improvements - Zone 10
The Engineer's Report adopted by City Council approved the creation of project funded by the Old Ranch Estates Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $139,300 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed installation of new lighting system for tree and sign up lights, landscape renovation, and irrigation repairs. FY 26/27, continue landscape renovation and irrigation repairs in various locations with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no new improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 10
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 10.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 130,000 0 6,800 0 0 2,500 139,300 0
Totals 130,000 0 6,800 0 0 2,500 139,300 0
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 130,000 0 6,800 0 0 2,500 139,300 0
Totals 130,000 0 6,800 0 0 2,500 139,300 0
CIP 2026-27 Page 10 CIP#: 300010

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300011
Village Parkway Zone Improvements - Zone 11
The Engineer's Report adopted by City Council approved the creation of project funded by the Village Parkway Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $77,104 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed landscape renovation and remote control valve replacement on Shavano Way. FY 2026/27 continue arterial landscape renovation and tree renovations within the zone. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 11
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 11.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 65,904 1,000 1,000 0 0 2,500 77,104 6,700
Totals 65,904 1,000 1,000 0 0 2,500 77,104 6,700
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 65,904 1,000 1,000 0 0 2,500 77,104 6,700 Totals 65,904 1,000 1,000 0 0 2,500 77,104 6,700
CIP 2026-27 Page 11 CIP#: 300011

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300012
El Nido Zone Improvements - Zone 12
The Engineer's Report adopted by City Council approved the creation of project funded by the El Nido Fund and Citywide Landscaping Fund. City council authorized Mid-Year appropriation of $5,000 on March 9, 2021.

Project Mgr:

Estimated Total Cost $23,309 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed tree repair and replacement, and remote control valves replacements. FY 26/27, continue arterial landscape renovation and tree renovations within the zone. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 12
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 12.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 10,809 1,000 1,000 0 0 0 23,309 10,500
Totals 10,809 1,000 1,000 0 0 0 23,309 10,500
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 10,809 1,000 1,000 0 0 0 23,309 10,500 Totals 10,809 1,000 1,000 0 0 0 23,309 10,500
CIP 2026-27 Page 12 CIP#: 300012

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300013
Crown Ridge Zone Improvements - Zone 13
The Engineer's Report adopted by City Council approved the creation of project funded by the Crown Ridge Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $89,046 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed irrigation cabinets upgrade and controllers and landscape renovation along Westside Drive; and remote control valve replacements and landscape renovations on Westside Drive. FY 2026/27, work includes interior landscape renovation and tree renovations within the zone with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 13
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 13.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 38,546 0 0 2,000 0 2,500 89,046 46,000
Totals 38,546 0 0 2,000 0 2,500 89,046 46,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 38,546 0 0 2,000 0 2,500 89,046 46,000 Totals 38,546 0 0 2,000 0 2,500 89,046 46,000
CIP 2026-27 Page 13 CIP#: 300013

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300014
Four Oaks Zone Improvements - Zone 14
The Engineer's Report adopted by City Council approved the creation of project funded by the Four Oaks Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $6,245 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2019/20 completed removal and replacement of declining trees and landscaping. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 14
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 14.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 5,245 0 0 0 0 0 6,245 1,000
Totals 5,245 0 0 0 0 0 6,245 1,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 5,245 0 0 0 0 0 6,245 1,000
Totals 5,245 0 0 0 0 0 6,245 1,000
CIP 2026-27 Page 14 CIP#: 300014

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300015
Circle E Zone Improvements - Zone 15
The Engineer's Report adopted by City Council approved the creation of project funded by the Circle E Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $119,164 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed landscape renovation along slope area, repairs to access roads and trails; replacement of remote control valves. FY 2026/27, continue interior landscape renovation and tree renovations within the zone with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 15
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 15.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 61,664 0 0 1,000 0 2,500 119,164 54,000
Totals 61,664 0 0 1,000 0 2,500 119,164 54,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 61,664 0 0 1,000 0 2,500 119,164 54,000 Totals 61,664 0 0 1,000 0 2,500 119,164 54,000
CIP 2026-27 Page 15 CIP#: 300015

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300016
Thomas Ranch Zone Improvements - Zone 16
The Engineer's Report adopted by City Council approved the creation of project funded by the Thomas Ranch Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $17,000 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2026/27, work includes arterial landscape renovation and tree renovations within the zone. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 16
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 16.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 1,000 1,000 0 0 0 0 17,000 15,000
Totals 1,000 1,000 0 0 0 0 17,000 15,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 1,000 1,000 0 0 0 0 17,000 15,000
Totals 1,000 1,000 0 0 0 0 17,000 15,000
CIP 2026-27 Page 16 CIP#: 300016

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300017
Henry Ranch Zone Improvements - Zone 17
The Engineer's Report adopted by City Council approved the creation of project funded by the Henry Ranch Fund and Citywide Landscaping Fund.

City Council appropriated $9,000 from Zone 17 and $21,000 from Zone 2 at the April 8, 2025 Council meeting.

Project Mgr:

Estimated Total Cost $48,157 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2024/25, completed repair of retaining wall at San Ramon Valley Boulevard. Council appropriated $30,000 to repair the retaining wall on San Ramon Valley Boulevard in Henry Ranch Zone. FY 2026/27, work includes arterial landscape renovation and tree renovations within the zone with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 17
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 17.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 34,157 0 0 0 0 2,500 48,157 11,500
Totals 34,157 0 0 0 0 2,500 48,157 11,500
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 34,157 0 0 0 0 2,500 48,157 11,500
Totals 34,157 0 0 0 0 2,500 48,157 11,500
CIP 2026-27 Page 17 CIP#: 300017

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300018
Old Ranch Summit Zone Improvements - Zone 18
The Engineer's Report adopted by City Council approved the creation of project funded by the Old Ranch Summit Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $243,000 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed replacement of remote controller valves and landscape renovation; and repairs and clean-up to detention basins in zone. FY 2026/27, work includes interior landscape renovation and tree renovations within the zone with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 18
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 18.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 210,000 0 0 3,000 0 5,000 243,000 25,000
Totals 210,000 0 0 3,000 0 5,000 243,000 25,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 210,000 0 0 3,000 0 5,000 243,000 25,000 Totals 210,000 0 0 3,000 0 5,000 243,000 25,000
CIP 2026-27 Page 18 CIP#: 300018

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300019
Glass House Zone Improvements - Zone 19
The Engineer's Report adopted by City Council approved the creation of project funded by the Glass House Fund.

Project Mgr:

Estimated Total Cost $236,666 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2019/20 completed plant material replacement in lower parking lot area. FY 2023/24, completed interior landscape renovations and irrigation controllers and remote control valves replacement in zone. FY 2026/27, work includes landscape and tree renovations. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 19
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 19. It includes the orchards on both the north and south side of the fence, nut trees on the north and fruit trees on the south. There are also pathways through the orchard, plantings along the creek and some lighting.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 33,134 1,000 1,000 0 0 0 201,532 236,666
Totals 33,134 1,000 1,000 0 0 0 201,532 236,666
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 33,134 1,000 1,000 0 0 0 201,532 236,666 Totals 33,134 1,000 1,000 0 0 0 201,532 236,666
CIP 2026-27 Page 19 CIP#: 300019

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300021
Citywide Lighting Zone Street Lights Improvements - Zone 1 The Engineer's Report adopted by the City Council approved the creation of project funded by the Citywide Lighting Fund.

Project Mgr:

Estimated Total Cost $740,000 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Bender

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. This project will replace the City street lights as required. Initial funding is expected to be low as most lights are within the operational life and/or are under warranty. Costs will increase with time. Initial replacements will be limited and as needed. Future replacements will be systematic. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 1
Project Description
This project provides for the replacement and upgrade of street lights on an on-going basis, as identified in the Engineer's Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 1.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 225,000 0 0 0 0 15,000 740,000 500,000
Totals 225,000 0 0 0 0 15,000 740,000 500,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 225,000 0 0 0 0 15,000 740,000 500,000 Totals 225,000 0 0 0 0 15,000 740,000 500,000
CIP 2026-27 Page 20 CIP#: 300021

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300030
The Preserve Zone Improvements
The Engineer’s Report adopted by City Council approved the creation of project funded by The Preserve Landscaping and Lighting Fund 330.

Project Mgr:

Estimated Total Cost $75,000 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2026/27, will begin to maintain existing infrastructure and improvements within The Preserve Landscaping and Lighting District zone. See The Preserve Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
The Preserve Landscaping and Lighting District Zone
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of The Preserve Landscaping and Lighting District.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 0 15,000 15,000 15,000 15,000 15,000 0 75,000 Totals 0 15,000 15,000 15,000 15,000 15,000 0 75,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 0 15,000 15,000 15,000 15,000 15,000 0 75,000 Totals 0 15,000 15,000 15,000 15,000 15,000 0 75,000
CIP 2026-27 Page 21 CIP#: 300030

D-1

APPENDIX D

CITY OF SAN RAMON

LANDSCAPING & LIGHTING DISTRICT GUIDELINES

TRANSFER OF LANDSCAPING MAINTENANCE RESPONSIBILITIES FROM PRIVATE

PROPERTY OWNER(S)/DEVELOPERS TO THE CITY OF SAN RAMON FOR AREAS

ADJACENT TO THE PUBLIC RIGHT-OF-WAY
From time to time private property owner(s), Homeowners' Associations, or developers request that the City assume maintenance of existing private property, it is important to establish procedural guidelines for the assumption of such responsibilities. These guidelines are:

New Development

1. If the owner(s)/developer of a new development wishes to have an area maintained by the City, discussions will be initiated with the City during the planning review process.

2. The owner(s)/developer shall provide area and landscaping information to the City so that the City can develop maintenance cost estimates and the corresponding assessment amount.

3. After the City determines the assessment amount, including an assessment range or inflation factor, the owner(s)/developer shall petition the City in writing to request formation of a Special Landscaping & Lighting District or Special Zone within the existing Landscaping & Lighting District. This petition shall be in conformance with the Right to Vote on Taxes Act (Proposition 218).

4. Following review and confirmation of the petition, the City shall conduct a public hearing and an election of the owner(s) in accordance with the Landscaping and Lighting Act and the Right to Vote on Taxes Act. The Public Hearing and election shall occur prior to the approval (vesting) of the development with Conditions of Approval. The assessment may only be levied if there is not a majority protest and a majority of the ballots weighted according to the proportional financial obligation of the affected property, are in favor of the proposal.

5. The owner(s)/developer can proceed to obtain City development approval designating the area(s) to be conveyed to and maintained by the City on appropriate development maps and plans.

6. Properties will be assessed upon Final Map approval by the City, recordation by the County Recorder's Office, and inclusion of the parcels on the Assessment Roll by the County Assessor's Office. It shall be the responsibility of the current property owner of each parcel to pay the assessment.

D-2

7. The owner(s)/developer shall be responsible to disclose the assessment on properties that are sold. If a Homeowners' Association is created within the development, the assessment shall be explained in the CC&Rs.

8. The owner(s)/developer shall install irrigation and landscaping in conformance with the approved landscaping plans. The approved plans shall be in accordance with information provided during the development review process and the City of San Ramon's Beautification Guidelines.

9. Following the completion of a minimum one-year warranty maintenance period, the City shall accept maintenance of the area.

Existing Developments

1. Discussions with the City for the transfer of maintenance shall be initiated by the property owner(s) or Homeowners' Association. The owner(s) shall provide available area and landscaping information to the City so that the City can develop any capital and/or maintenance costs and the corresponding assessment amount.

2. Based upon these discussions, the City shall determine an assessment amount, which will include an assessment range or inflation factor. The assessment amount shall include the capital costs required to bring the property up to City Beautification Standards, as well as the ongoing maintenance costs. The City may assist in financing these capital improvements through annual installment assessments consistent with the provisions of the Landscaping and Lighting Act.

3. After the City determines the assessment amount, the owner(s) shall petition the City in writing to request formation of a Special Landscaping & Lighting District or Special Zone within the existing Landscaping & Lighting District. This petition shall be in accordance with the Right to Vote on Taxes Act.

4. Following review and confirmation of the petition, the City shall conduct a Public Hearing and an election of the owner(s) in accordance with the Landscaping and Lighting Act and the Right to Vote on Taxes Act. The assessment may only be levied if there is not a majority protest and a majority of the ballots weighted according to the proportional financial obligation of the affected property, are in favor of the proposal.

5. The owners of the property shall convey title of the property to be maintained (including any existing facilities such as water meters), to the City.

6. Properties will be assessed upon inclusion of the assessment on the County Assessment Roll.

7. Property owners shall be responsible for disclosing the assessment upon the sale of their private property. If there is a Homeowners' Association, the assessment shall be explained in the CC&Rs.

8. Properties will be assessed upon inclusion of the parcels on the Assessment Roll by the County Assessor's Office.

D-3

BENEFIT METHODOLOGY
According to the Landscaping and Lighting Act, the assessment "may be apportioned by any formula or method, which fairly distributes the new amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements" (Streets and Highways Code, Section 22573). Under the Right to Vote on Taxes Act, only special benefits are assessable.

Citywide Assessment
The Citywide assessment was confirmed by a majority vote for Measure K during the November 1996 elections. Measure K provides for a continuation of the $53 per unit per year Citywide assessment through June 1998. On July 1, 1998, the Citywide assessment increased to $59 per unit per year.

On July 11, 2006, the City Council approved Resolution No. 2006-106 adopting the new rate of $79 per unit for FY 2006/07, which includes an annual adjustment based on the Consumer Price Index (CPI) not to exceed 2%.

The Citywide assessment provides for street lighting and three categories of landscaping:

Category 1 - Bishop Ranch Area
Landscaping maintenance within the Bishop Ranch area is governed by their Annexation Agreement to the City of San Ramon.

Category 2 - Arterial Medians
Medians along arterials are the responsibility of the City and will be maintained at a standard determined by the City. Arterials are: Crow Canyon Road, Bollinger Canyon Road (between Crow Canyon Road and Alcosta Boulevard), San Ramon Valley Boulevard, Alcosta Boulevard, Dougherty Road, Village Parkway, Fostoria Way, and Old Ranch Road.

Category 3 - Arterial Roadsides
Roadsides along arterials are the shared responsibility of the City and the adjacent private development – 30% of the cost for arterial roadsides is included within the Citywide assessment while the remaining 70% is included within the special zone assessments described below. This shared responsibility is based upon the following factors:
a. Enhanced landscaping along arterial roadsides provides special benefit to both the City and the adjacent property owners.
b. Portions of the landscaped arterial roadside areas were previously maintained by the adjacent development, or private property owners, and were then deeded over to the City for maintenance.

D-4
c. Arterial roadside landscaping was originally installed as part of the private development. d. In some cases, landscaped arterial roadside areas provide special benefit by serving as an entry statement into the private development area.

Confirmation of the Citywide assessment was based on the methodology as prescribed in the FY 1996/97 Engineer's Report for the City of San Ramon Landscaping & Lighting District 1984-1.

As a result, the methodology did not include the assessment of any public agency properties for the Citywide assessment. Starting in FY 2006/07 public agencies including fire stations, schools (both public and private), churches, and City owned facilities will be assessed using the commercial/institutional methodology. The methodology for nonresidential, commercial, and industrial properties remains consistent with the FY 1996/97 Engineer's Report.

Special Zone Assessments
Special zone assessments provide for landscaping and maintenance of landscaping in two categories:

Category 1 - Arterial Roadside
Roadsides along arterials are the shared responsibility of the City and the adjacent private development. The special zone assessments provide for 70% of the cost of arterial roadsides.

Category 2 - Other Areas
Public medians, parkways, public open space, and roadsides other than arterial medians and arterial roadsides provide a special benefit to and are the responsibility of the private development adjacent to such landscaping. Therefore, all costs associated with these areas are provided by the special zone assessment.

City services for the landscaping or the maintenance of these two categories will be assessed on a benefit basis against properties through the creation of a special zone. The special assessment zone will be defined by either the boundaries of the specific subdivision requesting the maintenance or by the District Engineer who will determine special benefit.

Currently, there are 17 special zones:

1. Special Zone 3 - Canyon Lakes 10. Special Zone 12 - El Nido

2. Special Zone 4 - Vista San Ramon 11. Special Zone 13 - Crown Ridge

3. Special Zone 5 - Summerwood Loop 12. Special Zone 14 - Four Oaks

4. Special Zone 6 - West Branch 13. Special Zone 15 - Circle E

5. Special Zone 7 - Bent Creek 14. Special Zone 16 - Thomas Ranch

6. Special Zone 8 - Deerwood 15. Special Zone 17 - Henry Ranch

7. Special Zone 9 - Country View 16. Special Zone 18 - Old Ranch Summit

8. Special Zone 10 - Old Ranch Estates 17. Special Zone 19 - Glass House

9. Special Zone 11 - Village Parkway

E-1

APPENDIX E

STREET LANDSCAPING & LIGHTING UNIT FACTORS
By Land Use and Use Code
Use Intensity & Security &
Land Use Code1 Visibility Pedestrian Aesthetics Total
Single Family 11-19 .375 .25 .375 1.00
Condominium 29 .250 .25 .250 .75
Multiple Residential (including hotels, motels)
Units:

Two 21 .50 .50 .50 1.50
Three 22 .75 .75 .75 2.25
Four 23 1.00 1.00 1.00 3.00
Five 24 1.25 1.25 1.25 3.75
6 - 12 25 2.50 2.50 2.50 7.50
13 - 24 26 4.50 4.50 4.50 13.50
25 - 59 27 5.00 10.00 5.00 20.00
60 - 80 28 8.75 17.50 8.75 35.00
81 - 100 28 11.25 22.50 11.25 45.00
101 - 200 28 18.75 37.50 18.75 75.00
201 - 400 28 37.50 75.00 37.50 150.00
401 - 600 28 62.50 125.00 62.50 250.00
601 - 800 28 87.50 175.00 87.50 350.00
801 - 1000 28 112.00 225.00 112.50 450.00
etc. etc. etc. etc. etc. etc.

Industrial 50 - 59 Assessment based on frontage and total area of the parcel.

Commercial and 29 - 49 Please see below
Institutional 70 - 79 Please see below
Industrial (Codes 50 - 59 - Frontage Factor plus Area Factor) Frontage (Ft) Factors Parcel Area (SF) Parcel Area (AC) Factors 0 - 200 4 0 - 25,000 0.00 - 0.57 4
201 - 500 12 25,001 - 100,000 0.58 - 2.29 12
501 - 1000 24 100,001 - 250,000 2.30 - 5.79 24
1001 or more 36 250,001 or more 5.80 or more 36
Commercial and Institutional (Codes 29 - 49 and 70 - 79 - Frontage Factor plus Area Factor) Frontage (Ft) Factors Parcel Area (SF) Parcel Area (AC) Factors 0 - 200 4 0 - 5,000 0.00 - .11 4
201 - 500 8 5,001 - 10,000 0.12 - .22 8
501 - 1,000 12 10,001 - 25,000 .23 - .58 12
1,001 - 3,000 16 25,001 - 100,000 .59 - 2.29 16
3,001 - 5,000 24 100,001 - 500,000 2.30 - 11.49 24
5,001 or more 36 500,001 or more 11.50 or more 36
1The Use Code isthe designation used by the County Assessor's Office to indicate how the land is being used.

FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 1 – LIGHTING

APPENDIX F
F-1
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 857,762 $ 629,976 $ 799,979 $ 559,642

REVENUES
Assessment Revenue 935,202 954,028 954,028 973,119
Return Funding - CIP 600 - -
Interest/Finance Adjustment 40,267 - - 23,578
Damage Reimbursement - - - -
Total Revenues 976,068 954,028 954,028 996,697

EXPENDITURES
Personnel 145,456 225,892 225,892 215,984
Contracts 96,929 28,540 59,080 28,540
Utilities 511,809 657,000 657,000 657,000
Materials & Supplies 13,546 22,900 22,900 22,900
Other - - - -
Indirect Costs 113,917 117,936 117,936 110,947
Assessment Collection Fee 24,363 21,158 21,158 21,158
LED Project Financing Lease Pmt 29,831 - - -
Total Expenditures 935,851 1,073,426 1,103,966 1,056,529 Net Increase (Decrease) in Fund Balance 40,218 (119,398) (149,938) (59,832) Fund Balance w/o Project Costs 897,979 510,578 650,041 499,810 % of Operating Costs 96% 48% 59% 47%

PROJECTS
Signal/Street Light Pole Painting 48,000 - - -
Street Light Pole Relamping 50,000 - - -
IHT Overcrossing - - - -
Total Projects 98,000 - - -
Net Increase (Decrease) in Fund Balance (57,782) (119,398) (149,938) (59,832) FUND BALANCE - JUNE 30 $ 799,979 $ 510,578 $ 650,041 $ 499,810 % of Operating Costs 85% 48% 59% 47%

LEVY INFORMATION
Total Special Assessment 935,202 954,028 954,028 973,119 Total Parcels Levied 26,515.50 26,515.50 26,515.50 26,515.50 Assessment Rate 35.27 35.98 35.98 36.70
Maximum Assessment Rate 35.27 35.98 35.98 36.70 Page 189 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 2 – LANDSCAPING
F-2
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 526,999 $ 797,668 $ 790,189 $ 815,173

REVENUES
Assessment Revenue 1,978,138 1,934,020 1,934,020 1,972,586 Return Funding - CIP - - - -
Interest/Finance Adjustment 62,820 - - 31,214
Damage Reimbursement 5,255 - - -
Electric Vehicle Charging Station - 800 800 800
Fostoria Revenue (Town of Danville) 16,298 11,409 11,409 11,409 Total Revenues 2,062,510 1,946,229 1,946,229 2,016,009

EXPENDITURES
Personnel - Public Services 345,746 420,799 420,799 417,361 Personnel - Engineering 24,309 32,386 32,386 19,305
Contracts 384,600 462,245 462,245 403,783
Utilities 422,306 425,250 439,550 453,750
Materials & Supplies 1,000 16,500 17,050 17,050
Other 705 650 650 650
Indirect Costs 169,193 167,751 167,751 155,134
Transfers Out to Special Zones - 30% Arterial Share 340,310 380,579 391,379 387,053 Total Expenditures 1,688,170 1,906,160 1,931,810 1,854,086 Net Increase (Decrease) in Fund Balance 374,340 40,069 14,419 161,923 Fund Balance w/o Project Costs 901,339 837,737 804,608 977,096 % of Operating Costs 53% 44% 42% 53%

PROJECTS

ARTERIAL
Irrigation - - - -
Landscaping/Trees 72,000 72,000 72,000 -
Other Improvements - - - -
Total Projects 72,000 72,000 72,000 -
Transfers OUT to Special Zones - 30% Arterial Share 39,150 16,500 25,500 3,990 Total Projects (Including Transfers OUT) 111,150 88,500 97,500 3,990 Net Increase (Decrease) in Fund Balance 263,190 (48,431) (83,081) 157,933 FUND BALANCE - JUNE 30 $ 790,189 $ 749,237 $ 707,108 $ 973,106 % of Operating Costs 47% 39% 37% 52%

LEVY INFORMATION
Total Special Assessment 1,896,200 1,934,020 1,934,020 1,972,586 Total Parcels Levied 24,881.25 24,881.25 24,881.25 24,881.25 Assessment Rate 76.21 77.73 77.73 79.28
Maximum Assessment Rate 76.21 77.73 77.73 79.28 Page 190 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 3 – CANYON LAKES
F-3
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 847,755 $ 589,706 $ 907,811 $ 776,498

REVENUES
Assessment Revenue 240,940 240,940 240,940 271,058
Return Funding - CIP - - - -
Interest 30,642 - - 20,580
Damage Reimbursement - - - -
HOA Contribution to Landscape Renovation - - -
Other Revenue (Transfers from Citywide) 94,731 108,116 127,016 128,033 Total Revenues 366,313 349,056 367,956 419,670

EXPENDITURES
Personnel 75,613 120,346 120,346 103,576
Contracts 26,376 79,848 79,848 74,268
Utilities 103,638 123,500 186,500 194,500
Materials & Supplies 3,700 8,700 8,700 8,700
Indirect Costs 40,930 42,002 42,002 45,732
Total Expenditures 250,257 374,396 437,396 426,776
Net Increase (Decrease) in Fund Balance 116,056 (25,340) (69,440) (7,106) Fund Balance w/o Project Costs 963,811 564,366 838,371 769,393 % of Operating Costs 385% 151% 192% 180%

PROJECTS

ARTERIAL
Irrigation 25,000 5,000 5,000 -
Landscaping/Trees 55,000 40,000 40,000 -
Other Improvements
Total Projects 80,000 45,000 45,000 -
Transfer IN from Citywide - 30% Share of Arterial (24,000) (13,500) (13,500) - Total Projects (Including Transfer IN) 56,000 31,500 31,500 - Net Increase (Decrease) in Fund Balance 60,056 (56,840) (100,940) (7,106) FUND BALANCE - JUNE 30 $ 907,811 $ 532,866 $ 806,871 $ 769,393 % of Operating Costs 363% 142% 184% 180%
$ 280,704.14

LEVY INFORMATION
Total Special Assessment 240,940 240,940 240,940 271,058 Total Parcels Levied 3,011.75 3,011.75 3,011.75 3,011.75 Assessment Rate 80 80 80 90
Maximum Assessment Rate 110 110 110 110 Page 191 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 4 – VISTA SAN RAMON
F-4
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 31,461 $ 77,058 $ 73,751 $ 77,824

REVENUES
Assessment Revenue 63,434 48,300 48,300 48,300
Return Funding - CIP - - - -
Interest 4,366 - - 1,867
Damage Reimbursement - - - -
Other Revenue (Transfers from Citywide) 6,362 9,071 9,071 6,981 Total Revenues 74,162 57,371 57,371 57,148

EXPENDITURES
Personnel 6,178 9,537 9,537 8,632
Contracts 6,124 10,755 10,755 10,275
Utilities 14,331 18,100 18,100 18,800
Materials & Supplies 450 1,500 1,500 1,500
Indirect Costs 4,788 5,035 5,035 4,706
Total Expenditures 31,871 44,927 44,927 43,913
Net Increase (Decrease) in Fund Balance 42,290 12,444 12,444 13,235 Fund Balance w/o Project Costs 73,751 89,502 86,195 91,059 % of Operating Costs 231% 199% 192% 207%

PROJECTS

INTERIOR
Irrigation - 6,500 6,500 -
Landscaping/Trees - 15,000 15,000 -
Other Improvements - - - -

ARTERIAL
Irrigation - - - 6,800
Landscaping/Trees - - - -
Other Improvements - - - -
Total Projects - 21,500 21,500 6,800
Transfer IN from Citywide - 30% Share of Arterial - - - (2,040) Total Projects (Including Transfer IN) - 21,500 21,500 4,760 Net Increase (Decrease) in Fund Balance 42,290 (9,056) (9,056) 8,475 FUND BALANCE - JUNE 30 $ 73,751 $ 68,002 $ 64,695 $ 86,299 % of Operating Costs 231% 151% 144% 197%

LEVY INFORMATION
Total Special Assessment 63,434 48,300 48,300 48,300
Total Parcels Levied 161 161 161 161
Assessment Rate 394 300 300 300
Maximum Assessment Rate 394 405 405 415 Page 192 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 5 – SUMMERWOOD LOOP
F-5
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 45,206 $ 40,253 $ 31,504 $ 23,774

REVENUES
Assessment Revenue 50,520 54,730 54,730 54,730
Return Funding - CIP - - - -
Interest 2,848 - - 1,618
Other Revenue (Transfers from Citywide) 23,900 22,847 22,847 24,312 Total Revenues 77,268 77,577 77,577 80,660

EXPENDITURES
Personnel 20,850 24,864 24,864 25,357
Contracts 15,739 20,876 21,226 19,162
Utilities 22,202 23,170 29,170 29,970
Materials & Supplies 1,241 1,100 1,150 1,150
Indirect Costs 8,438 8,897 8,897 9,078
Total Expenditures 68,470 78,907 85,307 84,717
Net Increase (Decrease) in Fund Balance 8,798 (1,330) (7,730) (4,057) Fund Balance w/o Project Costs 54,004 38,923 23,774 19,717 % of Operating Costs 79% 49% 28% 23%

PROJECTS

INTERIOR
Irrigation - - - -
Landscaping/Trees 22,500 - - -
Other Improvements - - - -

ARTERIAL
Irrigation - - - -
Landscaping/Trees - - - -
Other Improvements - - - -
Total Projects 22,500 - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - Total Projects (Including Transfer IN) 22,500 - - -
Net Increase (Decrease) in Fund Balance (13,702) (1,330) (7,730) (4,057) FUND BALANCE - JUNE 30 $ 31,504 $ 38,923 $ 23,774 $ 19,717 % of Operating Costs 46% 49% 28% 23%

LEVY INFORMATION
Total Special Assessment 50,520 54,730 54,730 54,730
Total Parcels Levied 421 421 421 421
Assessment Rate 120 130 130 130
Maximum Assessment Rate 160 160 160 160 Page 193 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 6 – WEST BRANCH
F-6
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 154,303 $ 212,400 $ 212,441 $ 201,383

REVENUES
Assessment Revenue 240,065 240,065 240,065 240,065
Return Funding - CIP - - - -
Interest 10,665 - - 5,554
Other Revenue (Damage Reimbursement) - - - -
Other Revenue (Transfers from Citywide) 87,787 92,656 92,656 90,295 Total Revenues 338,517 332,721 332,721 335,914

EXPENDITURES
Personnel-Landscape 67,348 82,866 82,866 81,965
Personnel-Aquatics 12,817 13,314 13,314 13,625
Contracts 70,173 95,596 95,596 89,890
Utilities 91,796 104,300 104,300 104,500
Materials & Supplies 700 9,150 9,150 9,150
Indirect Costs 37,545 38,553 38,553 35,901
Total Expenditures 280,379 343,779 343,779 335,031
Net Increase (Decrease) in Fund Balance 58,138 (11,058) (11,058) 883 Fund Balance w/o Project Costs 212,441 201,342 201,383 202,266 % of Operating Costs 76% 59% 59% 60%

PROJECTS

INTERIOR
Irrigation - - - -
Landscaping/Trees - - - -
Other Improvements - - - -

ARTERIAL
Irrigation - - - -
Landscaping/Trees - - - -
Fountains - - - -
Other Improvements - - - -
Total Projects - - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - Total Projects (Including Transfer IN) - - - -
Net Increase (Decrease) in Fund Balance 58,138 (11,058) (11,058) 883 FUND BALANCE - JUNE 30 $ 212,441 $ 201,342 $ 201,383 $ 202,266 % of Operating Costs 76% 59% 59% 60%

LEVY INFORMATION
Total Special Assessment 240,065 240,065 240,065 240,065 Total Parcels Levied 631.75 631.75 631.75 631.75
Assessment Rate 380 380 380 380
Maximum Assessment Rate 380 380 380 380 Page 194 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 7 – BENT CREEK
F-7
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 164,487 $ 203,152 $ 146,813 $ 123,274

REVENUES
Assessment Revenue 201,140 201,140 201,140 201,140
Return Funding - CIP - - - -
Interest 11,582 - - 6,579
Other Revenue (Transfers from Citywide) 17,177 25,376 25,376 24,468 Total Revenues 229,899 226,516 226,516 232,187

EXPENDITURES
Personnel 46,408 41,216 41,216 42,404
Contracts 66,709 86,124 86,124 78,339
Utilities 76,225 88,000 88,000 88,000
Materials & Supplies 1,400 6,700 6,700 6,700
Indirect Costs 28,230 28,015 28,015 25,857
Total Expenditures 218,972 250,055 250,055 241,300
Net Increase (Decrease) in Fund Balance 10,926 (23,539) (23,539) (9,113) Fund Balance w/o Project Costs 175,413 179,613 123,274 114,161 % of Operating Costs 80% 72% 49% 47%

PROJECTS

INTERIOR
Irrigation 5,000 - - -
Landscaping/Trees - - - -
Other Improvements 7,500 - - -

ARTERIAL
Irrigation - - - -
Landscaping/Trees 20,000 - - -
Other Improvements 3,000 - - -
Total Projects 35,500 - - -
Transfer IN from Citywide - 30% Share of Arterial (6,900) - - - Total Projects (Including Transfer IN) 28,600 - - -
Net Increase (Decrease) in Fund Balance (17,674) (23,539) (23,539) (9,113) FUND BALANCE - JUNE 30 $ 146,813 $ 179,613 $ 123,274 $ 114,161 % of Operating Costs 67% 72% 49% 47%

LEVY INFORMATION
Total Special Assessment 201,140 201,140 201,140 201,140 Total Parcels Levied 452 452 452 452
Assessment Rate 445 445 445 445
Maximum Assessment Rate 445 445 445 445 Page 195 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 8 – DEERWOOD
F-8
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 52,479 $ 99,015 $ 86,449 $ 81,073

REVENUES
Assessment Revenue 73,485 73,485 73,485 73,485
Return Funding - CIP - - - -
Interest 5,097 - - 2,471
Other Revenue (Transfers from Citywide) 31,394 33,971 33,971 31,364 Total Revenues 109,976 107,456 107,456 107,320

EXPENDITURES
Personnel 26,933 52,550 52,550 44,135
Contracts 4,500 10,112 10,112 8,584
Utilities 32,362 36,100 36,100 36,100
Materials & Supplies - 1,400 1,400 1,400
Indirect Costs 12,211 12,670 12,670 10,828
Total Expenditures 76,006 112,832 112,832 101,047
Net Increase (Decrease) in Fund Balance 33,970 (5,376) (5,376) 6,273 Fund Balance w/o Project Costs 86,449 93,639 81,073 87,346 % of Operating Costs 114% 83% 72% 86%

PROJECTS

ARTERIAL
Irrigation - - - -
Landscaping/Trees - - - -
Other Improvements - - - 3,500
Total Projects - - - 3,500
Transfer IN from Citywide - 30% Share of Arterial - - - (1,050) Total Projects (Including Transfer IN) - - - 2,450
Net Increase (Decrease) in Fund Balance 33,970 (5,376) (5,376) 3,823 FUND BALANCE - JUNE 30 $ 86,449 $ 93,639 $ 81,073 $ 84,896 % of Operating Costs 114% 83% 72% 84%

LEVY INFORMATION
Total Special Assessment 73,485 73,485 73,485 73,485
Total Parcels Levied 639 639 639 639
Assessment Rate 115 115 115 115
Maximum Assessment Rate 115 115 115 115 Page 196 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 9 – COUNTRY VIEW
F-9
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 48,018 $ 16,674 $ 44,192 $ 31,897

REVENUES
Assessment Revenue - 14,720 14,720 14,720
Return Funding - CIP -
Interest 1,469 - - 1,115
Other Revenue (Transfers from Citywide) 9,682 4,301 4,301 6,894 Total Revenues 11,151 19,021 19,021 22,729

EXPENDITURES
Personnel 2,574 2,957 2,957 2,962
Contracts 6,666 8,006 8,006 6,926
Utilities 3,137 9,800 9,800 9,800
Materials & Supplies - 830 830 830
Indirect Costs 2,599 2,723 2,723 2,463
Total Expenditures 14,976 24,316 24,316 22,981
Net Increase (Decrease) in Fund Balance (3,825) (5,295) (5,295) (252) Fund Balance w/o Project Costs 44,192 11,379 38,897 31,646 % of Operating Costs 295% 47% 160% 138%

PROJECTS

ARTERIAL
Irrigation - 5,000 5,000 -
Landscaping/Trees - 5,000 5,000 -
Other Improvements - - - -
Total Projects - 10,000 10,000 -
Transfer IN from Citywide - 30% Share of Arterial - (3,000) (3,000) - Total Projects (Including Transfer IN) - 7,000 7,000 -
Net Increase (Decrease) in Fund Balance (3,825) (12,295) (12,295) (252) FUND BALANCE - JUNE 30 $ 44,192 $ 4,379 $ 31,897 $ 31,646 % of Operating Costs 295% 18% 131% 138%

LEVY INFORMATION
Total Special Assessment 14,720 14,720 14,720 14,720
Total Parcels Levied 184 184 184 184
Assessment Rate 80 80 80 80
Maximum Assessment Rate 100 100 100 100 Page 197 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 10 – OLD RANCH ESTATES
F-10
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
FUND BALANCE - JULY 1 $ 25,850 $ 57,415 $ 57,670 $ 55,422

REVENUES
Assessment Revenue 47,600 51,680 51,680 51,680
Return Funding - CIP 50,000 - - -
Interest 2,954 - - 1,341
Other Revenue (Transfers from Citywide) 2,537 3,126 3,126 2,895 Total Revenues 103,091 54,806 54,806 55,916

EXPENDITURES
Personnel 14,777 16,476 16,476 16,897
Contracts 15,928 21,028 21,028 19,600
Utilities 9,662 8,250 12,250 12,350
Materials & Supplies 535 1,350 1,350 1,350
Indirect Costs 5,369 5,950 5,950 6,025
Total Expenditures 46,271 53,054 57,054 56,222
Net Increase (Decrease) in Fund Balance 56,820 1,752 (2,248) (306) Fund Balance w/o Project Costs 82,670 59,167 55,422 55,116 % of Operating Costs 179% 112% 97% 98%

PROJECTS

INTERIOR
Irrigation - - - -
Landscaping/Trees 25,000 - - -
Other Improvements - - - -

ARTERIAL
Irrigation - - - -
Landscaping/Trees - - - -
Other Improvements - - - -
Total Projects 25,000 - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - Total Projects (Including Transfer IN) 25,000 - - -
Net Increase (Decrease) in Fund Balance 31,820 1,752 (2,248) (306) FUND BALANCE - JUNE 30 $ 57,670 $ 59,167 $ 55,422 $ 55,116 % of Operating Costs 125% 112% 97% 98%

LEVY INFORMATION
Total Special Assessment 47,600 51,680 51,680 51,680
Total Parcels Levied 136 136 136 136
Assessment Rate 350 380 380 380
Maximum Assessment Rate 380 380 380 380 Page 198 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 11 – VILLAGE PARKWAY
F-11
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
FUND BALANCE - JULY 1 $ 53,514 $ 69,432 $ 51,382 $ 46,948

REVENUES
Assessment Revenue 26,510 26,510 26,510 26,510
Return Funding - CIP 5,977 - - -
Interest 3,380 - - 1,906
Other Revenue (Transfers from Citywide) 7,918 13,757 13,757 13,485 Total Revenues 43,785 40,267 40,267 41,901

EXPENDITURES
Personnel 16,873 18,856 18,856 19,385
Contracts 8,107 13,176 13,176 12,204
Utilities 5,457 6,900 6,900 6,900
Materials & Supplies 150 750 750 750
Indirect Costs 4,830 5,019 5,019 4,709
Total Expenditures 35,417 44,701 44,701 43,948
Net Increase (Decrease) in Fund Balance 8,368 (4,434) (4,434) (2,047) Fund Balance w/o Project Costs 61,882 64,998 46,948 44,902 % of Operating Costs 175% 145% 105% 102%

PROJECTS

ARTERIAL
Irrigation 15,000 - - -
Landscaping/Trees - - - 1,000
Other Improvements - - - -
Total Projects 15,000 - - 1,000
Transfer IN from Citywide - 30% Share of Arterial (4,500) - - (300) Total Projects (Including Transfer IN) 10,500 - - 700
Net Increase (Decrease) in Fund Balance (2,132) (4,434) (4,434) (2,747) FUND BALANCE - JUNE 30 $ 51,382 $ 64,998 $ 46,948 $ 44,202 % of Operating Costs 145% 145% 105% 101%

LEVY INFORMATION
Total Special Assessment 26,510 26,510 26,510 26,510
Total Parcels Levied 241 241 241 241
Assessment Rate 110 110 110 110
Maximum Assessment Rate 110 110 110 110 Page 199 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 12 – EL NIDO
F-12
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 45,027 $ 39,804 $ 48,768 $ 42,879

REVENUES
Assessment Revenue 17,380 19,750 19,750 19,750
Return Funding - CIP 7,568 - - -
Interest 2,079 - - 1,224
Other Revenue (Transfers from Citywide) 7,001 10,550 11,450 10,281 Total Revenues 34,028 30,300 31,200 31,255

EXPENDITURES
Personnel 7,953 9,529 9,529 9,633
Contracts 4,648 9,737 9,737 5,673
Utilities 8,688 10,300 13,300 13,700
Materials & Supplies 150 700 700 700
Indirect Costs 3,598 3,823 3,823 3,565
Total Expenditures 25,037 34,089 37,089 33,271
Net Increase (Decrease) in Fund Balance 8,991 (3,789) (5,889) (2,016) Fund Balance w/o Project Costs 54,018 36,015 42,879 40,863 % of Operating Costs 216% 106% 116% 123%

PROJECTS

ARTERIAL
Irrigation 7,500 - - -
Landscaping/Trees - - - 1,000
Other Improvements - - - -
Total Projects 7,500 - - 1,000
Transfer IN from Citywide - 30% Share of Arterial (2,250) - - (300) Total Projects (Including Transfer IN) 5,250 - - 700
Net Increase (Decrease) in Fund Balance 3,741 (3,789) (5,889) (2,716) FUND BALANCE - JUNE 30 $ 48,768 $ 36,015 $ 42,879 $ 40,163 % of Operating Costs 195% 106% 116% 121%

LEVY INFORMATION
Total Special Assessment 17,380 19,750 19,750 19,750
Total Parcels Levied 158 158 158 158
Assessment Rate 110 125 125 125
Maximum Assessment Rate 125 125 125 125 Page 200 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 13 – CROWN RIDGE
F-13
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
FUND BALANCE - JULY 1 $ 105,907 $ 149,782 $ 117,222 $ 105,434

REVENUES
Assessment Revenue 81,120 81,120 81,120 81,120
Return Funding - CIP - - - -
Interest 8,042 - - 4,437
Other Revenue (Transfers from Citywide) 19,770 21,182 21,182 20,160 Total Revenues 108,932 102,302 102,302 105,717

EXPENDITURES
Personnel 21,862 17,214 17,214 17,225
Contracts 28,699 36,630 36,630 31,626
Utilities 26,415 42,000 42,000 42,000
Materials & Supplies 850 2,800 2,800 2,800
Indirect Costs 13,290 12,446 12,446 11,240
Total Expenditures 91,116 111,090 111,090 104,891
Net Increase (Decrease) in Fund Balance 17,815 (8,788) (8,788) 826 Fund Balance w/o Project Costs 123,722 140,994 108,434 106,261 % of Operating Costs 136% 127% 98% 101%

PROJECTS

INTERIOR
Irrigation - - - -
Landscaping/Trees 3,000 3,000 3,000 -
Other Improvements - - - -

ARTERIAL
Irrigation 5,000 - - -
Landscaping/Trees - - - -
Other Improvements - - - -
Total Projects 8,000 3,000 3,000 -
Transfer IN from Citywide - 30% Share of Arterial (1,500) - - - Total Projects (Including Transfer IN) 6,500 3,000 3,000 - Net Increase (Decrease) in Fund Balance 11,315 (11,788) (11,788) 826 FUND BALANCE - JUNE 30 $ 117,222 $ 137,994 $ 105,434 $ 106,261 % of Operating Costs 129% 124% 95% 101%

LEVY INFORMATION
Total Special Assessment 81,120 81,120 81,120 81,120
Total Parcels Levied 104 104 104 104
Assessment Rate 780 780 780 780
Maximum Assessment Rate 1,000 1,000 1,000 1,000 Page 201 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 14 – FOUR OAKS
F-14
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
FUND BALANCE - JULY 1 $ 23,590 $ 21,314 $ 24,327 $ 20,623

REVENUES
Assessment Revenue 10,325 10,325 10,325 10,325
Return Funding - CIP - - - -
Interest 1,043 - - 638
Other Revenue (Transfers from Citywide) 5,497 6,036 6,036 5,761 Total Revenues 16,865 16,361 16,361 16,724

EXPENDITURES
Personnel 5,497 6,379 6,379 6,399
Contracts 5,235 6,335 6,335 5,646
Utilities 3,158 4,500 4,500 4,500
Materials & Supplies 100 600 600 600
Indirect Costs 2,138 2,251 2,251 2,058
Total Expenditures 16,128 20,065 20,065 19,203
Net Increase (Decrease) in Fund Balance 737 (3,704) (3,704) (2,479) Fund Balance w/o Project Costs 24,327 17,610 20,623 18,144 % of Operating Costs 151% 88% 103% 94%

PROJECTS

ARTERIAL
Irrigation - - - -
Landscaping/Trees - - - -
Other Improvements - - - -
Total Projects - - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - Total Projects (Including Transfer IN) - - - -
Net Increase (Decrease) in Fund Balance 737 (3,704) (3,704) (2,479) FUND BALANCE - JUNE 30 $ 24,327 $ 17,610 $ 20,623 $ 18,144 % of Operating Costs 151% 88% 103% 94%

LEVY INFORMATION
Total Special Assessment 10,325 10,325 10,325 10,325
Unit Factors 59 59 59 59
Assessment Rate 175 175 175 175
Maximum Assessment Rate 175 175 175 175 Page 202 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 15 – CIRCLE E
F-15
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 50,831 $ 45,537 $ 62,098 $ 57,581

REVENUES
Assessment Revenue 34,425 35,955 35,955 35,955
Return Funding - CIP 9,337 - - -
Interest 2,607 - - 1,556
Other Revenue (Transfers from Citywide) 4,159 5,404 5,404 4,392 Total Revenues 50,528 41,359 41,359 41,903

EXPENDITURES
Personnel 9,396 11,037 11,037 10,991
Contracts 6,800 7,010 7,010 6,511
Utilities 12,301 20,135 20,135 20,135
Materials & Supplies 750 2,550 2,550 2,550
Indirect Costs 5,013 5,144 5,144 4,823
Total Expenditures 34,260 45,876 45,876 45,010
Net Increase (Decrease) in Fund Balance 16,268 (4,517) (4,517) (3,107) Fund Balance w/o Project Costs 67,098 41,020 57,581 54,474 % of Operating Costs 196% 89% 126% 121%

PROJECTS

INTERIOR
Irrigation - - - -
Landscaping/Trees - - - -
Other Improvements 5,000 - - -

ARTERIAL
Irrigation - - - -
Landscaping/Trees - - - -
Other Improvements - - - -
Total Projects 5,000 - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - Total Projects (Including Transfer IN) 5,000 - - -
Net Increase (Decrease) in Fund Balance 11,268 (4,517) (4,517) (3,107) FUND BALANCE - JUNE 30 $ 62,098 $ 41,020 $ 57,581 $ 54,474 % of Operating Costs 181% 89% 126% 121%

LEVY INFORMATION
Total Special Assessment 34,425 35,955 35,955 35,955
Total Parcels Levied 153 153 153 153
Assessment Rate 225 235 235 235
Maximum Assessment Rate 300 300 300 300 Page 203 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 16 – THOMAS RANCH
F-16
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
FUND BALANCE - JULY 1 $ 20,416 $ 21,253 $ 24,542 $ 22,564

REVENUES
Assessment Revenue 10,500 11,900 11,900 11,900
Return Funding - CIP 268 - - -
Interest 1,111 - - 620
Other Revenue (Transfers from Citywide) 5,425 6,400 6,400 5,675 Total Revenues 17,304 18,300 18,300 18,195

EXPENDITURES
Personnel 3,158 6,859 6,859 5,609
Contracts 4,443 5,494 5,494 4,738
Utilities 3,267 4,900 4,900 4,900
Materials & Supplies 200 750 750 750
Indirect Costs 2,110 2,275 2,275 1,920
Total Expenditures 13,178 20,278 20,278 17,917
Net Increase (Decrease) in Fund Balance 4,126 (1,978) (1,978) 278 Fund Balance w/o Project Costs 24,542 19,275 22,564 22,842 % of Operating Costs 186% 95% 111% 127%

PROJECTS

ARTERIAL
Irrigation - - - -
Landscaping/Trees - - - 1,000
Other Improvements - - - -
Total Projects - - - 1,000
Transfer IN from Citywide - 30% Share of Arterial - - - (300) Total Projects (Including Transfer IN) - - - 700
Net Increase (Decrease) in Fund Balance 4,126 (1,978) (1,978) (422) FUND BALANCE - JUNE 30 $ 24,542 $ 19,275 $ 22,564 $ 22,142 % of Operating Costs 186% 95% 111% 124%

LEVY INFORMATION
Total Special Assessment 10,500 11,900 11,900 11,900
Total Parcels Levied 140 140 140 140
Assessment Rate 75 85 85 85
Maximum Assessment Rate 100 100 100 100 Page 204 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 17 – HENRY RANCH
F-17
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
FUND BALANCE - JULY 1 $ 89,343 $ 66,992 $ 93,733 $ 64,223

REVENUES
Assessment Revenue 22,950 28,050 28,050 30,600
Return Funding - CIP - - - -
Interest 3,802 - - 2,350
Damage Reimbursement - - - -
Other Revenue (Transfers from Citywide) 15,142 15,697 15,697 14,003 Total Revenues 41,894 43,747 43,747 46,953

EXPENDITURES
Personnel 7,086 7,963 7,963 7,941
Contracts 9,478 18,539 18,539 13,334
Utilities 14,600 19,150 19,150 19,650
Materials & Supplies 450 750 750 750
Indirect Costs 5,890 5,855 5,855 5,002
Total Expenditures 37,504 52,257 52,257 46,677
Net Increase (Decrease) in Fund Balance 4,390 (8,510) (8,510) 276 Fund Balance w/o Project Costs 93,733 58,482 85,223 64,499 % of Operating Costs 250% 112% 163% 138%

PROJECTS

ARTERIAL
Irrigation - - - -
Landscaping/Trees - - - -
Other Improvements - - 30,000 -
Total Projects - - 30,000 -
Transfer IN from Citywide - 30% Share of Arterial - - (9,000) - Total Projects (Including Transfer IN) - - 21,000 -
Net Increase (Decrease) in Fund Balance 4,390 (8,510) (29,510) 276 FUND BALANCE - JUNE 30 $ 93,733 $ 58,482 $ 64,223 $ 64,499 % of Operating Costs 250% 112% 123% 138%

LEVY INFORMATION
Total Special Assessment 22,950 28,050 28,050 30,600
Total Parcels Levied 102 102 102 102
Assessment Rate 225 275 275 300
Maximum Assessment Rate 375 375 375 375 Page 205 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 18 – OLD RANCH SUMMIT
F-18
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
FUND BALANCE - JULY 1 $ 50,421 $ 26,444 $ 37,764 $ 34,611

REVENUES
Assessment Revenue 18,900 21,600 21,600 21,600
Return Funding - CIP - - - -
Interest 1,659 - - 1,224
Other Revenue (Transfers from Citywide) 1,828 2,089 2,089 2,044 Total Revenues 22,387 23,689 23,689 24,868

EXPENDITURES
Personnel 7,013 7,694 7,694 7,838
Contracts 5,397 6,489 9,489 9,855
Utilities 4,525 6,350 6,350 6,350
Materials & Supplies 150 300 300 300
Indirect Costs 2,959 3,009 3,009 2,922
Total Expenditures 20,043 23,842 26,842 27,265
Net Increase (Decrease) in Fund Balance 2,344 (153) (3,153) (2,397) Fund Balance w/o Project Costs 52,764 26,291 34,611 32,214 % of Operating Costs 263% 110% 129% 118%

PROJECTS

INTERIOR
Irrigation - - - -
Landscaping/Trees 15,000 - - -
Other Improvements - - - -

ARTERIAL
Irrigation - - - -
Landscaping/Trees - - - -
Other Improvements - - - -
Total Projects 15,000 - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - Total Projects (Including Transfer IN) 15,000 - - -
Net Increase (Decrease) in Fund Balance (12,656) (153) (3,153) (2,397) FUND BALANCE - JUNE 30 $ 37,764 $ 26,291 $ 34,611 $ 32,214 % of Operating Costs 188% 110% 129% 118%

LEVY INFORMATION
Total Special Assessment 18,900 21,600 21,600 21,600
Total Parcels Levied 54 54 54 54
Assessment Rate 350 400 400 400
Maximum Assessment Rate 1,858 1,858 1,858 1,858 Page 206 of 583 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 19 – GLASS HOUSE
F-19
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 13,707 $ 18,925 $ 11,848 $ 9,034

REVENUES
Assessment Revenue 15,802 16,118 16,118 16,440
Return Funding - CIP - - - -
Interest 1,092 - - 616
Other Revenue (Transfers from Citywide) - - - -
Total Revenues 16,894 16,118 16,118 17,057

EXPENDITURES
Personnel 3,463 3,863 3,863 3,827
Contracts 4,844 8,308 8,308 7,552
Utilities 3,588 3,300 4,300 3,600
Materials & Supplies - 450 450 450
Indirect Costs 1,857 2,011 2,011 1,852
Total Expenditures 13,753 17,932 18,932 17,281
Net Increase (Decrease) in Fund Balance 3,141 (1,814) (2,814) (224) Fund Balance w/o Project Costs 16,848 17,111 9,034 8,810 % of Operating Costs 123% 95% 48% 51%

PROJECTS

INTERIOR
Irrigation - - - -
Landscaping/Trees 5,000 - - 1,000
Other Improvements - - - -
Total Projects 5,000 - - 1,000
Net Increase (Decrease) in Fund Balance (1,859) (1,814) (2,814) (1,224) FUND BALANCE - JUNE 30 $ 11,848 $ 17,111 $ 9,034 $ 7,810 % of Operating Costs 86% 95% 48% 45%

LEVY INFORMATION
Total Special Assessment 15,802.02 16,118.06 16,118.06 16,440.42 Total Parcels Levied 3 3 3 3
Assessment Rate (rate varies by parcel) 15,802.02 16,118.06 16,118.06 16,440.42 Maximum Assessment Rate 15,802.02 16,118.06 16,118.06 16,440.42 Glass House 8,327.66 8,494.21 8,494.21 8,664.10
Brave Church 1,358.98 1,386.16 1,386.16 1,413.88
Valley Vista 6,115.38 6,237.69 6,237.69 6,362.44
Assessment Rate (rate varies by parcel) 15,802.02 16,118.06 16,118.06 16,440.42 Maximum Assessment Rate 15,802.02 16,118.06 16,118.06 16,440.42 Page 207 of 583 G-1

APPENDIX G
Zone
Number
Zone Name
Proposed
Unit
Factors
FY 2025/26
Levied Rate
Per Unit
FY 2026/27
Proposed
Rate Per
Unit
FY 2026/27 Max
Rate Per Unit
FY 2026/27
Estimated
Revenue
1 Citywide Street Lighting 26,515.50 $35.98 $36.70 $36.70 $973,118.85 2 Citywide Landscaping 24,881.25 $77.73 $79.28 $79.28 $1,972,585.50 3 Canyon Lakes 3,011.75 $80.00 $90.00 $110.00 $271,057.50 4 Vista San Ramon 161 $300.00 $300.00 $414.75 $48,300.00 5 Summerwood Loop 421 $130.00 $130.00 $160.00 $54,730.00 6 West Branch 631.75 $380.00 $380.00 $380.00 $240,065.00 7 Bent Creek 452 $445.00 $445.00 $445.00 $201,140.00
8 Deerwood 639 $115.00 $115.00 $115.00 $73,485.00
9 Country View 184 $80.00 $80.00 $100.00 $14,720.00
10 Old Ranch Estates 136 $380.00 $380.00 $380.00 $51,680.00 11 Village Parkway 241 $110.00 $110.00 $110.00 $26,510.00 12 El Nido 158 $125.00 $125.00 $125.00 $19,750.00
13 Crown Ridge 104 $780.00 $780.00 $1,000.00 $81,120.00 14 Four Oaks 59 $175.00 $175.00 $175.00 $10,325.00
15 Circle E 153 $235.00 $235.00 $300.00 $35,955.00
16 Thomas Ranch 140 $85.00 $85.00 $100.00 $11,900.00
17 Henry Ranch 102 $275.00 $300.00 $375.00 $30,600.00
18 Old Ranch Summit 54 $400.00 $400.00 $1,858.00 $21,600.00 Glass House (SR) 1 $8,494.21 $8,664.10 $8,664.10
Brave Church (CH) 1 $1,386.16 $1,413.88 $1,413.88
Valley Vista (VV) 1 $6,237.69 $6,362.44 $6,362.44
$4,155,082.27
*The owners of the three Zone 19 parcels were responsible for paying the Zone 1 and Zone 2 assessments prior to the formation of Zone 19. Therefore, these three parcels are included in the Zone 1 and Zone 2 unit factors and revenue estimates above, in addition to the Zone 19 assessment and revenue estimates. *SR - City of San Ramon, CH - Brave Church, VV - Valley Vista Senior Housing

SUMMARY OF ASSESSMENTS

ASSESSMENT PER UNIT FACTOR BY SPECIAL ZONE
19* $16,440.42
Total Assessment Revenue:

G-2
Per Unit FY
2025/26
Per Unit FY
2026/27
Per Unit Change
$35.98 $36.70 $0.72
$193.71 $205.98 $12.27
$413.71 $415.98 $2.27
$243.71 $245.98 $2.27
$493.71 $495.98 $2.27
$558.71 $560.98 $2.27
$228.71 $230.98 $2.27
$193.71 $195.98 $2.27
$493.71 $495.98 $2.27
$223.71 $225.98 $2.27
$238.71 $240.98 $2.27
$893.71 $895.98 $2.27
$288.71 $290.98 $2.27
$348.71 $350.98 $2.27
$198.71 $200.98 $2.27
$388.71 $415.98 $27.27
$513.71 $515.98 $2.27
$8,607.92 $8,780.08
$1,499.87 $1,529.86
$6,351.40 $6,478.42
$113.71 $115.98 $2.27
The Zone 1 and Zone 2 assessments for these parcels are accounted for separately from the Zone 19 assessments.

Therefore, no increase for Zone 1 and Zone 2 are showing under Zone 19.

Bishop Ranch Properties (Zone 1 only)
*Valley Vista (VV)(Zone 19)
*Brave Church (CH)(Zone 19)
*Glass House (SR)(Zone 19)
Old Ranch Summit (Zone 1, Zone 2, Zone 18)
Henry Ranch (Zone 1, Zone 2, Zone 17)
Thomas Ranch (Zone 1, Zone 2, Zone 16)
Circle E (Zone 1, Zone 2, Zone 15)
Four Oaks (Zone 1, Zone 2, Zone 14)
Crown Ridge (Zone 1, Zone 2, Zone 13)
El Nido (Zone 1, Zone 2, Zone 12)
Village Parkway (Zone 1, Zone 2, Zone 11)
$329.17
*SR - City of San Ramon, CH - Brave Church, VV - Valley Vista Senior Housing All Other Areas (Zone 1, Zone 2)

CUMULATIVE ASSESSMENTS
(Includes Citywide Zones and Special Zone)
Description
Canyon Lakes (Zone 1, Zone 2, Zone 3)
Old Ranch Estates (Zone 1, Zone 2, Zone 10)
Country View (Zone 1, Zone 2, Zone 9)
Deerwood (Zone 1, Zone 2, Zone 8)
Bent Creek (Zone 1, Zone 2, Zone 7)
West Branch (Zone 1, Zone 2, Zone 6)
Summerwood Loop (Zone 1, Zone 2, Zone 5)
Vista San Ramon (Zone 1, Zone 2, Zone 4)

City Council Staff Report
Item No. 5.10.

Date: May 26, 2026
To: San Ramon City Council
From: Henry Perezalonso, Department Director
Mae Mlyniec, Program Manager
Subject: Resolution No. 2026-063 - Authorizing the Mayor to Execute Amendment No. 3 to the Agreement (C2022-026) with Livermore Pleasanton Umpires Association for Athletic Officials for Softball Programs, Extending the Agreement through May 31, 2027, with No Increase in Funds, for a FiveYear Total Contract Amount Not To Exceed $126,750 Executive Summary:

The City currently contracts with Livermore Pleasanton Umpires Association (“LPUA”) for Athletic Officials for Softball Program services. The current contract (C2022-026) ends on June 30, 2026 and has one final option to renew through June 30, 2027. The City finds LPUA’s performance to be satisfactory and responsive. The City desires to continue these services to ensure continuity and efficiency of softball official services.

Recommendation:

The City Council’s role is to consider adopting this resolution, authorizing the Mayor to execute Amendment No. 3 to the Agreement (C2022-026) with Livermore Pleasanton Umpires Association for Athletic Officials for Softball Programs, extending the Agreement through May 31, 2027, with no increase in funds, for a five-year total contract amount not to exceed $126,750.

Background:

The City of San Ramon (“CITY”) requires Athletic Officials for Adult Softball Programs. CITY offers recreation activities to participants in numerous sports, including adult softball, that require trained officials. The offerings include softball leagues for adults during several seasons each year. Organization and registration for these participants is handled by the staff of the Parks and Community Services department, as is the scheduling and management of the physical facilities.

On March 8, 2022, CITY issued and advertised the Athletic Officials for Adult Softball

Programs Request for Proposals (RFP) on the CITY website, and additionally notified six (6) regional official associations that the CITY would be accepting proposals to provide Athletic Officials for Adult Softball Programs. By the due date of March 31, 2022, CITY received one complete Proposal from LPUA and executed a two-year agreement (C2022- 026) for $66,990, with an option to renew up to three successive one-year terms, on June 13, 2022.

On July 12, 2024, Amendment No. 1 was executed, authorizing an additional $12,675, and extending the term through June 30, 2025. On July 17, 2025, Amendment No. 2 was executed, authorizing an additional $47,085, and extending the term through June 30, 2026. The City finds LPUA’s performance to be satisfactory and responsive. The City desires to continue these services to ensure continuity and efficiency of softball official services.

Fiscal Impact:

There is no fiscal impact associated with this action as $37,770 remains available on the contract previously approved by Council, this has been deemed sufficient for services through the extended contract period, and this amount has been included in the FY27 budget.

Alternative Option(s):

The City would reschedule or cancel adult softball games until certified officials are in place. Staff would need to obtain adult softball official services via a different contractor at a higher cost or hire part-time staff to officiate the games. Adult softball games create community and generate revenue for the City through team registration fees.

Next Steps:

Staff will prepare the contract for a not to exceed amount of $126,750 per the established Purchasing and Procurement Policy.

Attachment(s):

A. Resolution No. 2026-063

ATTACHMENT A
RESOLUTION NO. 2026-063

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON AUTHORIZING THE MAYOR TO EXECUTE AMENDMENT NO. 3 TO THE AGREEMENT (C2022-026) WITH LIVERMORE PLEASANTON UMPIRES ASSOCIATION FOR ATHLETIC

OFFICIALS FOR SOFTBALL PROGRAMS, EXTENDING THE AGREEMENT THROUGH MAY 31, 2027, WITH NO INCREASE IN FUNDS, FOR A FIVE-YEAR TOTAL CONTRACT AMOUNT NOT TO EXCEED $126,750.

WHEREAS, on March 8, 2022, the CITY solicited Proposals by Request for Proposals for ATHLETIC OFFICIALS FOR SOFTBALL PROGRAMS and the Livermore Pleasanton Umpires Association was awarded the Project; and
WHEREAS, the CITY entered into a 2-year Agreement, with an option to renew for not more than three (3) successive 1-year terms, with the Livermore Pleasanton Umpires Association for ATHLETIC OFFICIALS FOR SOFTBALL PROGRAMS on June 13, 2022 for $66,990; and
WHEREAS, Amendment No. 1 was executed with the Livermore Pleasanton Umpires Association on July 12, 2024, authorizing an additional $12,675, for a total contract amount not to exceed $79,665 and extending the terms to June 30, 2025; and WHEREAS, Amendment No. 2 was executed with the Livermore Pleasanton Umpires Association on July 17, 2025, authorizing an additional $47,085, for a total contract amount not to exceed $126,750 and extending the terms to June 30, 2026; and WHEREAS, CITY desires to extend the terms of the original Agreement to May 31, 2027, with no increase in funds, for a total contract amount not to exceed $126,750.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of San Ramon does hereby authorize the Mayor to execute Amendment No. 3 to the agreement (C2022-026) with Livermore Pleasanton Umpires Association for Athletic Officials for Softball Programs, extending the agreement through May 31, 2027, with no increase in funds, for a five-year total contract amount not to exceed $126,750.

PASSED, APPROVED, AND ADOPTED, at the meeting of May 26, 2026, by the following votes:

AYES:

NOES:

ABSENT:

ABSTAIN:

Resolution No. 2026-063

________________________________
Mark Armstrong, Mayor
ATTEST:

Joan Snashall, City Clerk

City Council Staff Report
Item No. 5.11.

Date: May 26, 2026
To: San Ramon City Council
From: Henry Perezalonso, Department Director
Mae Mlyniec, Program Manager
Subject: Resolution No. 2026-064 - Authorizing the Mayor to Execute a Five-Year Agreement With VenueTech Management Group, Inc. for the Management and Operations of Dougherty Valley Performing Arts Center and Front Row Theater, with an Option to Renew for Two Successive Two-Year Terms, for a Five-Year Amount Not To Exceed $4,169,299
Executive Summary:

The City of San Ramon (“CITY”) currently contracts with VenueTech Management Group, Inc. (“VenueTech”) for Theater Management services. The current contract (C2018-037) with VenueTech ends on June 30, 2026. The City solicited Statement of Qualifications (“SOQs”) by Request for Qualifications (“RFQ”) for Theater Management Services on October 8, 2025. After review of all statements submitted for the RFQ, CITY exercised its right to reject all SOQs received by November 6, 2025. The City finds VenueTech’s performance to be satisfactory and responsive. The City desires to continue these services to ensure continuity, efficiency, and successful delivery of Performing Arts to San Ramon.

Recommendation:

The City Council’s role is to consider adopting this resolution, authorizing the Mayor to execute a five-year agreement with VenueTech, for the management and operations of Dougherty Valley Performing Arts Center (“DVPAC”) and Front Row Theater (“FRT”), with an option to renew for two successive two-year terms, for a five-year amount not to exceed $4,169,299.

Background:

CITY requires Theater Management Services and the project involves managing the DVPAC and the Dougherty Station Community Arts Center FRT. CITY requires a contractor to handle all aspects of Theater Management, including but not limited to technical theater support for all performances, rental program, Presenting Series, box office operation, house management, and day to day oversight of DVPAC and FRT. All aspects of the management

and operation of the theaters will be identified in the terms and conditions that are mutually agreed upon by CITY and VenueTech within a Professional Services Agreement.

Both theaters operate within a City Council-approved annual budget. The operating budget is supported by rental revenues, sponsorships, ticket and concession sales, and support from CITY. It is expected that the theaters will have a significant impact on the economic vitality of CITY by attracting visitors, increasing leisure spending, and providing a wellrounded and diverse community. In addition, it is expected that the two theaters will offer cultural events and creative experiences through community partnerships with merchants, businesses, Chamber of Commerce, and other local community organizations. Additionally, VenueTech may be asked to provide technical support for audio and visual equipment at CITY events outside the theater using CITY equipment, if requested.

Fiscal Impact:

The cost for the Theater Management services five-year contract is a not to exceed amount of $4,169,299. VenueTech has itemized their expenses as:
• Theater Management Staffing and Expenses as listed in the agreement’s Scope of Services, excluding Talent Buying expenses, and full service box office and technical support for CITY events outside the theater: $39,000 per month. • Talent buying expenses for contracting and management for between two and six national touring artist performances per fiscal year: No additional fee for talent buying services.
• Technical support labor to support set up and operate AV equipment at CITY events outside the theater, using City-owned equipment. Hourly estimate required before work to begin: $73 per employee per hour plus additional fee for off-site insurance. • Full service box office for 20 hours per week to provide ticketing customer service and one hour before performances: reimbursed at $32 per hour.

Contract years align with the City's fiscal year; July 1 through June 30. Payment to VenueTech each year will be based on actual charges plus contingency as outlined in the contract and in Year 1 will not exceed $754,538. This amount will increase by 5% annually. The total contract amount includes a 15% contingency of $543,822. The proposed FY 2026/27 department budget includes funding to maintain the Theater Management services with this vendor.

Costs for potential contract renewal will be determined six months before the initial contract expires, or in December 2030.

Alternative Option(s):

CITY would reschedule or cancel theater events until adequate support is in place. CITY staff would need to obtain theater management services via a different contractor at a higher cost or hire part-time staff to support theater and box office operations.

Next Steps:

Staff will prepare the contract for a not to exceed amount of $4,169,299 per the established Purchasing and Procurement Policy.

Attachment(s):

A. Resolution No. 2026-064

ATTACHMENT A
RESOLUTION NO. 2026-064

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON

AUTHORIZING THE MAYOR TO EXECUTE A FIVE-YEAR AGREEMENT WITH VENUETECH MANAGEMENT GROUP, INC. FOR THE MANAGEMENT AND OPERATIONS

OF DOUGHERTY VALLEY PERFORMING ARTS CENTER AND FRONT ROW THEATER, WITH AN OPTION TO RENEW FOR TWO SUCCESSIVE TWO-YEAR TERMS, FOR A FIVEYEAR AMOUNT NOT TO EXCEED $4,169,299.

WHEREAS, the City of San Ramon (“CITY”) requires services for the management and operations of the Dougherty Valley Performing Arts Center and Front Row Theatre; and
WHEREAS, CITY solicited Proposals by Request for Qualifications (“RFQ”) for Theater Management Services on October 8, 2025; and

WHEREAS, after review of all Statement of Qualifications (“SOQs”) submitted pursuant to said RFQ, CITY exercised its right to reject all SOQs received by November 6, 2025; and
WHEREAS, VenueTech Management Group, Inc. (“CONTRACTOR”) is the incumbent vendor for Theater Management Services and CITY has found their performance to be satisfactory and responsive to CITY’s needs; and
WHEREAS, CONTRACTOR provides a comprehensive scope of services that aligns with and supports the goals and implementation of the City’s Cultural Arts Plan; and WHEREAS, CITY desires to continue these services to ensure continuity, efficiency, and successful delivery of Performing Arts to San Ramon; and WHEREAS, CONTRACTOR by reason of qualifications, experience, and facilities for performing the type of services contemplated herein, is willing to provide the requested services.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of San Ramon does hereby authorize the Mayor to execute a five-year agreement with VenueTech Management Group, Inc. For the Management and Operations of Dougherty Valley Performing Arts Center and Front Row Theater, with an option to renew for two successive two-year terms, for a five-year amount not to exceed $4,169,299.

PASSED, APPROVED, AND ADOPTED, at the meeting of May 26, 2026, by the following votes:

AYES:

NOES:

Resolution No. 2026-064

ABSENT:

ABSTAIN:
________________________________
Mark Armstrong, Mayor
ATTEST:

Joan Snashall, City Clerk

City Council Staff Report
Item No. 5.12.

Date: May 26, 2026
To: San Ramon City Council
From: Jennifer Wakeman, Department Director
Yuliya Elbo, Budget Program Manager
Subject: Resolution No. 2026-065 - Establishing the Annual Gann Appropriations Limit for the Community Facilities District (CFD) No. 2014-1 for Fiscal Year 2026-27
Executive Summary:

Every year, per Government Code Section 7910 the City is required to establish a Gann Appropriations Limit for the Community Facilities District (CFD) No. 2014-1. This report provides the context for the district, this process, and the updated calculation. For FY27, the District remains under its appropriations limit.

Recommendation:

City Council is asked to adopt the attached resolution establishing the annual Gann Appropriations Limit for the Community Facilities District (CFD) No. 2014-1 for Fiscal Year 2026-27.

Background:

In 2014, the City of San Ramon formed Community Facilities District (CFD) No. 2014-1, pursuant to the Mello-Roos Community Facilities Act of 1982. The purpose of the CFD is to finance public infrastructure and services to support development within the district. At the time, the CFD was comprised of Acre, the original subdivision, in Tax Zone 1. The CFD has since grown to include five additional developments across three different tax zones, including The Preserve (formerly Faria Preserve), Annexation No.1 in Tax Zone 2; Promenade, Annexation No. 2 in Tax Zone 3; 500 Deerwood, Annexation No. 3 in Tax Zone 1; Aspenwood, Annexation No. 4 in Tax Zone 1; and 2481 Deerwood, Annexation No. 5 also in Tax Zone 1.

The Gann Appropriations Limit began as a ballot initiative by California voters in 1979 and was modified by Proposition 111, passed in 1990. Its purpose is to limit the growth of government spending. Government Code Section 7910 requires each local government

entity, including community facilities districts, to establish its appropriations limit for each fiscal year. The limit is based on actual appropriations in FY79 (or since inception), adjusted by a city population growth ratio and a California per capita cost of living ratio.

Based on this calculation, the CFD No. 2014-1 Gann Appropriations Limit for FY27 is $19,904,728. The legislation also specifies the particular categories and definitions of revenues included in an entity’s Appropriations Subject to Limitation. For FY27, Appropriations Subject to Limitation for the CFD No. 2014-1 is $723,986. The District remains significantly under its appropriations limit.

Fiscal Impact:

There is no direct fiscal impact associated with the adoption of this resolution. Establishing the appropriations limit is a compliance measure required by State law.

Alternative Option(s):

Provide direction to handle this differently.

Next Steps:

The Gann Appropriations Limit will be published annually and made available to the public.

The District budget will be monitored to ensure that expenditures do not exceed its appropriations limit.

Attachment(s):

A. Resolution No. 2026-065

ATTACHMENT A
RESOLUTION NO. 2026-065

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON, CALIFORNIA,

ESTABLISHING THE ANNUAL GANN APPROPRIATIONS LIMIT FOR COMMUNITY FACILITIES DISTRICT NO. 2014-1 FOR FISCAL YEAR 2026/27
WHEREAS, the City of San Ramon formed Community Facilities District No. 2014-1 ("CFD") in 2014 pursuant to the Mello-Roos Community Facilities Act of 1982 (Government Code Section 53311 et seq.); and
WHEREAS, the CFD is currently comprised of six different developments across three different tax zones, including Acre, the original subdivision (Tax Zone 1); The Preserve (formerly Faria Preserve), Annexation no.1 (Tax Zone 2); Promenade, Annexation no. 2 (Tax Zone 3); 500 Deerwood, Annexation no. 3 (Tax Zone 1); Aspenwood, Annexation no. 4 (Tax Zone 1); and 2481 Deerwood, Annexation no. 5 (Tax Zone 1); and WHEREAS, Article XIII B of the California Constitution (the "Gann Limit") provides that the state and each local government shall be subject to an annual appropriations limit; and
WHEREAS, Government Code Section 7900 et seq. implements the provisions of Article XIII B; and
WHEREAS, pursuant to Government Code Section 7910, each year the City Council is required to establish, by resolution, the appropriations limit for the CFD for the following fiscal year; and
WHEREAS, the City Council has determined the appropriations limit for the CFD for fiscal year 2026/27 in accordance with applicable law and the percentage change in per capita personal income from the preceding year and the change in population from the preceding year as recorded by the California Department of Finance's price and population factors.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of San Ramon as follows:

1. Appropriations Limit Established. The annual appropriations limit for the Community Facilities District No. 2014-1 for fiscal year 2026/27 is hereby established as $19,904,728 as shown in Exhibit A.

2. Compliance. The appropriations limit has been determined in compliance with Article XIII B of the California Constitution and applicable statutory provisions.

PASSED, APPROVED, AND ADOPTED, at the meeting of May 26, 2026, by the following votes:

AYES:

NOES:

ABSENT:

ABSTAIN:
_________________________________________
Mark Armstrong, Mayor
ATTEST:
____________________________________________
Joan Snashall, City Clerk
EXHIBIT A: CFD 2024-1 Appropriations Limit Calculation

A. FY25 APPROPRIATIONS LIMIT $ 17,775,729
B. ADJUSTMENT FACTORS

1. City Population Growth 1.0018

2. California Per Capita Income 1.0644
Total Adjustment % 1.0663
C. ANNUAL ADJUSTMENT 1,178,814
D. FY26 REVISED APPROPRIATION LIMIT $ 18,954,543
A. PROCEEDS OF TAXES:

Assessments 707,107 $
Total Proceeds of Taxes $ 707,107
B. APPROPRIATIONS SUBJECT TO LIMITATION $ 707,107
C. CURRENT YEAR LIMIT $ 18,954,543
D. OVER (UNDER) LIMIT $ (18,247,436)
A. FY26 APPROPRIATIONS LIMIT 18,954,543 $
B. ADJUSTMENT FACTORS

1. City Population Growth 1.0006

2. California Per Capita Income 1.0495
Total Adjustment % 1.0501
C. ANNUAL ADJUSTMENT 950,186
D. FY27 APPROPRIATION LIMIT $ 19,904,728
A. PROCEEDS OF TAXES:

Property Tax 723,986 $
Total Proceeds of Taxes $ 723,986
B. APPROPRIATIONS SUBJECT TO LIMITATION $ 723,986
C, CURRENT YEAR LIMIT $ 19,904,728
D. OVER (UNDER) LIMIT $ (19,180,742)
FISCAL YEAR 2026-27 APPROPRIATIONS SUBJECT TO LIMITATION CFD 2024-1 APPROPRIATIONS LIMIT CALCULATION
FISCAL YEAR 2025-26 REVISED APPROPRIATIONS LIMIT
FISCAL YEAR 2025-26 APPROPRIATIONS SUBJECT TO LIMITATION

EXHIBIT A
FISCAL YEAR 2026-27 APPROPRIATIONS LIMIT

City Council Staff Report
Item No. 8.1.

Date: May 26, 2026
To: San Ramon City Council
From: Jennifer Wakeman, Department Director
Yuliya Elbo, Budget Program Manager
Subject: Resolution No. 2026-066 - Adopting the Fiscal Year 2026/27 Operating and Capital Budget, Establishing an Appropriations Limit and Authorizing Carryover Project Appropriations
Executive Summary:

The Fiscal Year 2026/27 budget is presented for adoption after four prior meetings of detailed presentations and discussions. The FY27 budget continues to show a structural deficit that is alleviated by the use of Measure N receipts. Efforts on the financial resiliency framework need to continue in earnest if the City is to achieve a balanced operating budget by FY35.

Recommendation:

City Council is asked to receive and discuss the Fiscal Year 2026/27 Proposed Budget and Gann Appropriations Limit for the City before adopting them with the attached resolution.

Background:

Department staff have developed the FY27 preliminary budget amounts based on FY26 projected actuals and within the guidelines provided by the City Council. Finance staff have reviewed, analyzed, and compiled this data and then made recommendations to the City Manager prior to presentation to the City Council.

Fiscal Year 2025/26 General Fund
The projected operational budget for FY26 continues to show a structural deficit of $12.1m.

This shortfall will be covered with Measure N revenues and the year is expected to end with $2.7m of unused Measure N funds.

Combined with the City’s audited fund balance at 6/30/25, the FY26 projected fund balance is $31.8m. The City’s Reserve Policy states that the reserve target is 36% of the

combined General Fund expenditures and General Fund transfer out to the Dougherty Valley CSA Fund. Based on this formula, the target reserve for FY26 is $27.4m. With a FY26 projected fund balance of $31.8m, the City is expected to be above the reserve target by $4.3m, or at 41.7%.

Fiscal Year 2026/27 General Fund
The City’s structural deficit continues to be the most significant factor on the operating side of the Fiscal Year 2026/27 Proposed Budget as the on-going cost to provide current service levels is outpacing the growth rate of the City’s on-going revenues. • Preliminary revenues for FY27 are $85.3m, of which $14.9m is Measure N. Without the inclusion of Measure N, the FY27 proposed budget revenues total $70.4m and are 6.4% higher compared to the FY26 projected actuals (without Measure N). • FY27 preliminary budget expenditures capture the cost of City operations at current service levels, which are very consistent with those provided in FY26. General Fund expenditures (excluding transfers out) are projected at $76.8m or 6.6% higher than the FY26 projected budget.
• Transfers in and out are a large component of the General Fund, with FY27 preliminary transfers in projected at $1.6m and transfers out projected at $8.8m.

Details on the year-to-year changes can be found in the Fiscal Year 2026/27 Preliminary Budget staff report dated May 12, 2026.

At the end of FY27, the City anticipates a structural deficit of $13.7m, to which an expected $14.9m of Measure N will be applied, resulting in $1.2m of unallocated Measure N. Adding this $1.2m to the projected FY26 fund balance of $31.8m, results in an anticipated FY27 fund balance of $33m. Applying the reserve calculation, the reserve target for FY27 is $29.5m meaning that the City’s FY27 proposed fund balance is expected to be above the reserve target of $3.6m, or at 40.4%.

Fiscal Year 2026/27 All Funds
The City’s operations are tracked in no less than 70 different funds. All funds total revenues, excluding General Fund, stayed generally flat, with expenditures decreasing about $6.0m. However, this decrease in expenditure is mainly attributed to the reduction in value of CIP projects undertaken and the projected reduction in liability insurance costs.

Gann Appropriations Limit
The Gann Appropriations Limit began as a ballot initiative by California voters in 1979 and was modified by Proposition 111, passed in 1990. Its purpose is to limit the growth of government spending. Annually, the City must adopt a resolution to approve the appropriations limit based on actual appropriations in FY79 (or since inception), adjusted by a city population growth ratio and a California per capita cost of living ratio. Based on

this calculation, the Gann Appropriations Limit for FY27 is $114,395,970. The legislation also specifies the particular categories and definitions of revenues included in an entity’s Appropriations Subject to Limitation. For FY27, the City’s Appropriations Subject to Limitation is $56,298,665. The City remains significantly under its appropriations limit.

Fiscal Sustainability
It is the City’s intention to reduce its dependence on Measure N funding by April 1, 2035 when the measure expires. In order to do so, the Council has supported and continues to develop, a financial resilience framework consisting of the following components:
• New & Expanded Financial Norms (Completed)
• Budget Guidelines (Completed)
• Establish Model for Forecasting (In Progress)
• Policy Discussions
o Infrastructure Maintenance Policy
o Reserve Policy
o Pension Funding Policy
o Other Post-Employment Benefits Funding Policy
• Operational Discussions
o Department programming
o Revenue generation
As the City works toward a balanced operational budget, over the next 8 years, its use of Measure N funds will become less and less. When this occurs, the excess Measure N expected at the end of each successive year will be larger and larger. To proactively and intentionally address the use of these one-time monies, Council will be working through several policy discussions to address financial aspects of the organization that have been negatively impacted by years of financial hardship and to understand the extent of the City’s long-term liabilities. It is the goal of these discussions to develop a prioritization of funding need that can be used to inform the allocation of the excess Measure N funds.

Operational discussions will happen internally and simultaneously to the policy discussions as City staff develops ways to address the structural deficit. Outcomes are likely to include re-imagined program delivery, consideration of new uses of City assets, and any number of other options.

Fiscal Impact:

Adoption of the proposed resolution will establish a budget for the City for FY27.

Alternative Option(s):

Provide direction for budget modification and adopt the FY27 budget with the resolution, inclusive of changes.

Next Steps:

Establish the FY27 approved budget for use effective July 1, 2026.

Attachment(s):

A. Resolution No. 2026-066
B. FY 2026-27 Proposed Operating Budget
C. FY 2026-27 Gann Appropriations Limit Calculation

ATTACHMENT A
RESOLUTION NO. 2026-066

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON ADOPTING THE FISCAL YEAR 2026-27 OPERATING AND CAPITAL BUDGET, ESTABLISHING AN

APPROPRIATIONS LIMIT, AND AUTHORIZING CARRYOVER PROJECT

APPROPRIATIONS
WHEREAS, in budget workshops held on April 14, 2026 and April 28, 2026, the City Council reviewed the major components of the Fiscal Year 2026-27 Operating and Capital Budget; and
WHEREAS, in a regular meeting held on May 12, 2026, the City Council reviewed the Preliminary Fiscal Year 2026-27 Operating Budget and Capital Improvement Program; and WHEREAS, the Capital Improvement Program, the first year of which is referred to as the Capital Budget requires annual appropriation approval by the City Council; and WHEREAS, Article XIIIB of the State of California Constitution requires local government agencies to annually adopt an Gann Appropriations Limit.

NOW, THEREFORE, BE IT RESOLVED, as follows:

Section 1. The City Council finds that the Capital Budget is consistent with the General Plan and approves the Fiscal Year 2026-27 Proposed Operating and Capital Budget totaling $150,718,429 as detailed in Exhibit 1.

Section 2. The City Council approves the Fiscal Year 2026-27 Gann Appropriations Limit as required by Article XIIIB of the State Constitution as shown on Exhibit 2.

Section 3. Upon finalizing the budget document for publication, a copy of the budget document will be made available for public review at City Hall and other convenient public places.

PASSED, APPROVED, AND ADOPTED, at the meeting of May 26, 2026, by the following votes:

AYES:

NOES:

ABSENT:

ABSTAIN:

Resolution No. 2026-066

________________________________
Mark Armstrong, Mayor
ATTEST:

Joan Snashall, City Clerk
Exhibit 1: FY2026-27 Proposed Budget
Exhibit 2: City of San Ramon Appropriations Limit Calculation

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City of San Ramon

PROPOSED OPERATING BUDGET
Fiscal Year 2026-27
Attachment B

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Elected Officials
Mark Armstrong, Mayor
Marisol Rubio, Vice Mayor
Richard Adler, Councilmember
Robert Jweinat, Councilmember
Sridhar Verose, Councilmember
Appointed Officials
Steven Spedowfski, City Manager
Martin Lysons, City Attorney
Executive Team
Scott Koll, Assistant City Manager
Christina Franco, Deputy City Manager
Lauren Barr, Community Development Director
Jennifer Wakeman, Finance Director
Megan O'Donoghue, Human Resources Director
Henry Perezalonso, Parks & Community Services Director
Becky Chestnut, Police Chief
Brian Bornstein, Public Works Director
FY 2026-27 Proposed Budget Page 1

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California Society of Municipal
Finance Officers
Certificate of Award
Operating Budget Excellence Award
Fiscal Year 2025-2026
Presented to the
City of San Ramon
For meeting the criteria established to achieve a CSMFO Award in Budgeting.

February 5, 2026
Jennifer Wakeman James Russell-Field, Chair 2025 CSMFO President Recognition Committee Dedicated to Excellence in Municipal Financial Reporting FY 2026-27 Proposed Budget Page 3

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PRESENTED TO
City of San Ramon
California
For the Fiscal Year Beginning
July 01, 2025
Executive Director

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
FY 2026-27 Proposed Budget Page 5

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FY 2026-27 Proposed Budget Page 6

Governmental Funds
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General Fund
Fund Description TBD
Statement of Revenue, Expenditures and Changes in Fund Balance TBD Revenue by Source TBD
Expenditures by Department TBD
Expenditures by Category TBD
Introduction
City Council, Elected Officials and Executive Team TBD
City Council Mission Statement, Priorities, and Goals TBD City Manager’s Budget Message TBD
Guide to the Budget Document TBD
Overview
City Organization Chart TBD
City Profile TBD
Budget Policies and Process TBD
All Funds Summaries
All Funds Summaries Description TBD
Department/Fund Relationship TBD
Statement of Revenue, Expenditures, and Changes in Fund Balance TBD Revenue by Fund TBD
Revenue by Source TBD
Expenditures by Fund TBD
Expenditures by Category TBD
Expenditures by Department TBD
Interfund Transfers TBD
Staffing
Summary of Staffing Changes TBD
Full-Time Equivalents (FTE) by Department TBD
Full-Time Equivalents (FTE) by Classification TBD
Full-Time Equivalents (FTE) by Department & Classification TBD FY 2026-27 Proposed Budget Page 7

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Special Revenue Funds – Operating and Non-Operating
Fund Description TBD
Statement of Revenue, Expenditures and Changes in Fund Balance TBD Special Revenue Funds – Geologic Hazard Abatement Districts (GHAD) Fund Description TBD
GHADs Board TBD
Fund Summary TBD
Statement of Revenue, Expenditures and Changes in Fund Balance TBD Special Revenue Funds – Housing Successor
Fund Description TBD
Fund Summary TBD
Statement of Revenue, Expenditures and Changes in Fund Balance TBD Expenditures by Category & Funding Source TBD
Expenditures by Program TBD
Debt Service Funds
Fund Description TBD
Legal Debt Margin and Compliance to Debt Management Policy Calculation TBD Statement of Revenue, Expenditures and Changes in Fund Balance TBD Outstanding Debt Schedule TBD
Capital Improvement Program Fund (CIP)
Fund Description TBD
Statement of Revenue, Expenditures, and Changes in Fund Balance TBD Project Listing TBD
Proprietary Funds
Internal Service Funds
Funds Description TBD
Statement of Revenue, Expenditures, and Changes in Fund Balance TBD Vehicle and Equipment Replacement Listing TBD
Info Services Equipment Replacement Listing TBD
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Department Budgets
City Administration TBD
Finance TBD
Human Resources TBD
Community Development TBD
Police TBD
Public Works 194 TBD
Parks & Community Services TBD
Non-Departmental TBD
Reference Material
Glossary of Terms TBD
Acronyms TBD
Listing of Funds TBD
Budget Resolution & Appropriation Limit Calculation TBD General Fund Reserve Policy TBD
Debt Management & Disclosure Policy TBD
Investment Policy TBD
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Fiscal Year 2025-26 Adopted Budget 33
City Strategic PrioriƟes
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Mission Statement
Adopted by the City Council in 1997 and the daily goal of City management and staff:
“We provide ef�icient delivery of quality public services that are essential to those who live, work, and play in San Ramon” FY27 City Council Priorities and Goals
City Council goals and objectives represent the areas of emphasis for the upcoming year and guide City’s work and resource allocation. The City Council provides direction to the City Manager and his staff through these goals and objectives, which are highlighted and represented in each department’s program and major action plans. City Council goals and objectives identify where and how public funds will be expended.

At the Strategic Priority-Setting Workshop held on January 1, 2026, the City Council identi�ied the following Goals and Objectives for the City in FY27:

Goal #1: Maintain a Safe and Secure Environment
• Objective #1: Implement a Police Department Strategic Plan • Objective #2: Enhance technological capabilities to improve public safety ef�iciency • Objective #3: Increase and improve public safety public engagement • Objective #4: Enhance Emergency Management and Training Preparedness and Practices Goal #2: Maintain a Secure Financial Base
• Objective #1: Evaluate reserve policy requirement (36%) and alternatives • Objective #2: Develop and implement a Parks & Community Services Cost Recovery/Sustainable Subsidy Policy
• Objective #3: Enhance �inancial forecasting and explore revenue growth options alongside broader cost-saving strategies
Goal #3: Provide Cost Effective and Responsive Services to Sustain Quality of Life • Objective #1: Develop a City Council Code of Conduct/Rules & Procedures document • Objective #2: Elevate Risk Management program by providing both public and Council brie�ings on program performance
• Objective #3: Standardize how departments analyze and report service data, ensuring consistent metrics for evaluating program performance and resource needs FY 2026-27 Proposed Budget Page 13

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Goal #4: Build and Maintain Quality Facilities and Infrastructure • Objective #1: Implement Phases 1 & 2 of Crow Canyon Garden Renovation • Objective #2: Develop a Forest Home Farms Renovation Plan • Objective #3: Approve and implement the Trails Master Plan • Objective #4: Initiate the Crow Canyon Bridge project and achieve 50% design completion • Objective #5: Advance Rancho San Ramon Community Park Phase II to the next project milestone, including redesign and developer completion refinement Goal #5: Enhance Engagement and Communication with Residents and Business Community • Objective #1: Refresh the City website (content and design)to improve user experience • Objective #2: Conduct a community survey with national benchmarks to measure resident satisfaction
• Objective #3: Complete a comprehensive assessment of the San Ramon economy within the Tri-Valley and Bay Area context
Goal #6: Balance Land Use Planning for Housing, Retail, Jobs and Open Space • Objective #1: Work with stakeholders on new infill development opportunities within the city core and existing commercial centers
• Objective #2: Transition approved projects to construction phases in collaboration with property owners, developers, and permitting entities
• Objective #3: Strengthen the ADU program by aligning standards with State law, updating permit-ready plans, and administering construction rebate incentives through the ADU Accelerator Program
FY 2026-27 Proposed Budget Page 14

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City Manager’s
Budget Message
FY 2026-27 Proposed Budget Page 15

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City Manager's message will be added to Adopted Budget Document FY 2026-27 Proposed Budget Page 16

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Guide to Budget
Document
FY 2026-27 Proposed Budget Page 17

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The budget is both a spending plan for the City’s available �inancial resources and the legal authority for City departments to spend resources for public purposes. The City Council and City staff respond to the community’s needs by using City resources to provide services and programming. The budget balances not only revenues and costs but also community priorities and interests.

The budget document contains several elements designed to enhance the reader’s knowledge and understanding of the spending plan represented by the budget. This guide provides an overview of the structure of the budget, the sections contained in it, and the major objectives of each section.

The guide also provides an overview of how the �inancial information contained in the budget document is organized, and how expenditures for personnel, supplies, services, and other expenditure categories are accumulated into the various levels reported in the budget document.

This guide also reviews how programs or activities are summarized at the next higher organizational level. Charts showing the various reporting relationships are included for the reader’s review and reference.

Organization of the Budget Document
City Manager’s Budget Message
The primary goal of the Budget Message is to communicate to the reader the major issues facing the City of San Ramon and how those issues impact the City’s �inancial plan. The Budget Message accomplishes this task by outlining the City’s �iscal status and summarizing the actions being recommended to the City Council to meet the legal requirements for a balanced budget. It describes program impacts and modi�ications and addresses the City’s �inancial outlook.

City Strategic Priorities
This section of the document includes the City’s Mission Statement. It also includes the City Council Priorities and Goals, which are reviewed and updated at the City Council Annual Retreat. The operating budget and each department’s Major Action Plans re�lect their alignment with these priorities and goals.

Overview
This section of the document presents a City-wide organization chart, an overall pro�ile of the City, services, and accomplishments, and the City’s budget principles, policies, and processes.

All Funds Summaries
This section of the document presents a comprehensive picture of the City’s budgeted revenues and expenses for all funds. The budgets of local government agencies are organized by funds to segregate and account for restricted resources. Each fund is a separate accounting entity. In FY 2026-27 Proposed Budget Page 19

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accordance with the Governmental Accounting Standards Board (GASB), there are two categories of funds for which the �inancial and budget statements are prepared: Governmental and Proprietary.

The distinction between how the budgeted resources are accounted for in proprietary funds as compared to governmental funds is discussed in the “Basis of Budgetary Accounting” section located in the Budget Policies and Process section of this document. Department to fund relationships are summarized and consolidated �inancials are provided by fund type within the category. A listing of the transfers in /out between funds is also included in this section.

Staf�ing
This section contains an overview of staf�ing trends by department, full-time equivalent (FTE) counts by position, and a detailed listing of authorized positions by division.

Governmental Funds
This category of funds is used to track and manage the day-to-day activities of the City, which are primarily funded by taxes, grants, and similar revenue sources.

General Fund
This is the City’s chief operating fund. It provides the resources most local governments typically deliver, including public safety, parks & recreation, maintenance, and other general government functions required to support direct services to the community. This section provides an analytical overview of the General Fund for the budget year.

Special Revenue Funds
Special revenue funds are those used to account for the proceeds of speci�ic revenue resources that are legally restricted, or earmarked to be used, for a particular project or program. Examples of revenues tracked in this type of fund are grants received for road construction or public safety funding provided by the State. A summary of the anticipated �inancial activity for the budget year is provided in this section for each fund.

Special section breakouts are included for the following:
 Housing Successor Fund because this program has major action plans that are tied to Council goals and strategies, and
 Dougherty Valley and Northwest San Ramon Geologic Hazard Abatement Districts (GHAD) are independent governmental organizations which were formed for the purpose of preventing, mitigating, abating, and controlling geological hazards. The City Council members serve as the GHAD Board of Directors and the District is managed by City staff.

FY 2026-27 Proposed Budget Page 20

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Debt Service Funds
This fund type accounts for the accumulation of resources and the payment of principal and interest on long-term debts, such as bonds. This section includes details about the current outstanding debt issuances, information on the legal debt margin and debt management policy, as well as consolidated �inancial summaries for these funds.

Capital Projects Fund Summary
Capital projects funds are used to account for resources used in the construction and acquisition of capital assets such as buildings, equipment, streets, and roads. The Capital Improvement Program (CIP) document is prepared separately by the Public Works Department / Engineering Services Division. The CIP is adopted annually and includes a comprehensive �ive-year plan of capital investment projects, which identi�ies priorities as to need, method of �inancing, cost, and revenue that are anticipated during the �ive-year period. The �irst year of the CIP is referred to as the Capital Budget. The operating budget includes the Capital Budget in order to present a comprehensive picture of all resource commitments of the City and to re�lect fund transfers between operating and capital funds. This section contains a �inancial summary for the fund in addition to a listing of projects planned for the current �iscal year.

Proprietary Funds
Proprietary funds are used by governmental entities to account for activities that are similar to those of businesses in the private sector. These funds are typically �inanced through user fees and charges, rather than general revenues like taxes.

Internal Service Funds
Within this category, the City of San Ramon utilizes internal service funds as mechanisms to account for the provision of goods and services to other internal departments on a cost-reimbursement basis.

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Overview
FY 2026-27 Proposed Budget Page 23

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City Profile
Government Demographics Ethnic Composition
Incorporated July 1, 1983 18.56 square miles 49.7 % Asian alone* Charter City 4.9% Persons under 5 years* 34.9% Caucasian alone* Council/City Manager form of
government

25.8% Persons under 18
years* 7.5% Hispanic or Latino*
Mayor elected at-large and four
City Councilmembers elected by
district

12.2% Persons 65 years and
over* 9.1% 2 or more ethnicities*
281.75 Full-time employees $196,161 median income* 3.3% African American alone* 84,220 population 0.3% Alaska Native/American
Indian alone*
52,259 registered voters
(04/2026)

0.2% Native Hawaiian/Other
Paci�ic Islander*
*US Census Bureau July 1, 2025, update and California Department of Finance Demographic Research Unit FY 2026-27 Proposed Budget Page 27

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Education
San Ramon has 12 elementary schools, four middle schools, and two main high schools served by the San Ramon Uni�ied School District (SRVUSD) and one Diablo Valley Community College campus served by the Contra Costa Community College District. Below is a summary of the California Assessment of Student Performance and Progress (CAASPP) test results.
2024-25 English Language Arts Mathematics
SRVUSD 79.84 Met or Exceeded Standard 70.15% Met or Exceeded Standard Contra Costa County 51.46 % Met or Exceeded Standard 40.55% Met or Exceeded Standard State of CA 47.04% Met or Exceeded Standard 35.54% Met or Exceeded Standard The U.S. Census Bureau data states the following education attainment within the City of San Ramon:
 High school graduate or higher, percent of persons age 25 years+, 2020-2024- 97%  Bachelor’s degree or higher, percent of persons age 25 years+ 2020-2024 – 71.6% Top 20 Businesses*
PG&E 2305 Paci�ic Bell Telephone Company 181
Chevron USA INC 1534 Home Depot 176
BMO Bank N.A. 652 Armanino Advisory, LLC 159
San Ramon Regional Medical Center 631 The Permanente Medical Group 158 FIVE9, INC 431 Safeway Store, Inc 151
Peak Mental Health-Licensed Clinical
Social Worker PC 400 J&M Homecare Services, LLC 150
Primed Management Consulting 332 Clubsport of San Ramon 130 United Parcel Service 283 Carlson Barbee & Gibson Inc 130 Robert Half Inc 261 Whole Foods Market California Inc 125 Target Corporation 215 Dialpad Inc 123
*Per City’s business license records
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Services by Other Special Districts and Private Entities Services Agencies
Animal Control Contra Costa County
Flood Contra Costa County Flood Control District
Parks & Trails City of San Ramon and East Bay Regional Park District Public Transportation County Connection and Bay Area Rapid Transit District Water & Sewer Dublin San Ramon Service District and East Bay Municipal Utility District Electricity Marin Clean Energy (MCE)
Gas & Electricity Paci�ic Gas and Electric
City Pro�ile
The City of San Ramon was incorporated in 1983 and is located in Contra Costa County, a growing area in the eastern portion of the San Francisco Bay Area. The City occupies a land area of 18.56 square miles and serves a population of 84,220 (Department of Finance January 2026 Estimate). San Ramon continues to show strength as a major employer and a community with high-quality residential neighborhoods. The City of San Ramon is considered to be one of the most desirable areas to live in the Bay Area The City of San Ramon is a Charter City that operates under the Council-Manager form of government.

Policymaking and legislative authority are vested in the City Council, which consists of an elected Mayor for two years and a four-member Council elected to four-year terms. The Governing Council is responsible for the City’s ordinances, operation resolutions, adoption of the annual budget, appointing commissions and committees, and hiring the City Manager and City Attorney.

Community Services Facilities
65 Parks (includes 18 School parks) 2 Libraries
4 Community Centers 2 Service Centers
2 Aquatic Centers 12 Elementary Schools
2 Theaters 4 Middle Schools
1 Police Station 2 High Schools
1 City Hall/Permit Center 1 Community College
4 Fire Stations 1 Hospital
FY 2026-27 Proposed Budget Page 29

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The City provides a number of services and activities summarized as follows:
 Police protection
 Maintenance of streets, roads, parks, landscaping, and open space  Recreation and senior activities
 Planning, Building, Transportation, Economic Development, and Engineering services; including stormwater and drainage services
The City has a farmers’ market that is open year-round on Saturday mornings at the City Center Bishop Ranch. This market is operated and managed by Local Roots, a non-pro�it organization located in San Ramon. The City also issues a quarterly City Report that is mailed to all City residents, which provides information on City services, transportation, ongoing City projects, and general homeowner information such as property lines, �lood zones, voting precincts, and upcoming City events.

Some examples of the City’s economic indicators are as follows:
 The San Ramon unemployment rate has been measured by the State Employment Development Department was approximately 4.3% (as of March 2026-Preliminary, not seasonally adjusted); compared to the Contra Costa County rate of 4.4% and California Statewide unemployment rate of

5.2%.
 San Ramon has a relatively high median household income level of $196,161 as estimated by the U.S. Census Bureau (in 2024 dollars) which is more than twice the State of California median household income level of $100,149 (in 2024 dollars), as estimated by the U.S. Census Bureau (2020-2024 data).
 San Ramon assessed property values increased by 4.48% for the 2025-26 tax rolls. This is compared to a Contra Costa County-wide increase in assessed values of 4.18%.

San Ramon has been recognized for proactive transportation planning:
 Recipient of the “Telly” award for the Street Smarts Program  Recognized by the EPA and the DOT for an outstanding Commuter Program  Implementation of the TRAFFIX School Bus Program - reduced the number of vehicle trips  Awarded for continuous �low on ramp at 680
Signi�icant accomplishments:
 Opened a Performing Arts Center (2007)
 Established its own Police Department (2007)
 Beginning in 2008, and every year since then have received a AAA rating from Standard & Poor’s  Opened the new Amador Rancho Community Center (2014)
 Opened the new and �irst City Hall (April 2016)
 Re-opened the newly renovated San Ramon Library (April 2017) FY 2026-27 Proposed Budget Page 30

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 Supported the opening of the City Center (November 2018)  Took ownership of over 2,200 acres of open space through the Dougherty Valley Geologic Hazard Abatement District (1995-2019)
 Created the City’s �irst Bicycle Master Plan (2018-2019)  Completed Bollinger Canyon Road widening from Market Place to the 680 freeway (2018) which recently includes the Bollinger Canyon Road operational enhancements to improve circulation and reduce congestion at the westbound on-ramp to southbound I-680 (2020)  Established cohesive emergency response protocols for services and safety (2019-2020) o Public Safety Shut Off events
o COVID-19
 Negotiated and executed the new Public Safety Facility agreement at 2401 Crow Canyon Rd (2019- 2020)
 Renovated the Alcosta Senior & Community Center and the San Ramon Community Center (2019- 2020)
 Created a network of 57 miles of public trails (2018-2020)  Remodeled City Hall and created a one-stop shop for City Services (2021)  Ranked #9 as one of the State’s safest cities, according to SafeWise’s annual Safest Cities report (March 2025)
 Received awards for Excellence in Financial Reporting for FY 2003-04 through FY 2022-23  Received awards for Distinguished Budget Presentation and Operating Budget Excellence for FY 2024-25
 Adopted the San Ramon Walking District Master Plan (2022)  Broke ground on the Joint Police/Fire San Ramon Public Safety Building (2022)  Full opening of the Public Safety Complex, which includes a state of art Communication/Dispatch Center and City of San Ramon Emergency Operations Center (2024)  Opened Sunrise Ridge Park (2024)
 Passage of Measure N by 56.21% of residents: a ballot measure in the November 2024 General Election, proposing a 1% Transactions and Use Tax for 10 years to support City services  Created a standalone Finance Department after reorganizing the City’s operating structure to advance Council direction for �inancial stability (2025) FY 2026-27 Proposed Budget Page 31

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Budget Policies and Process
The City reviews and prepares its operating budget and capital improvements program on an annual basis.

There are three major types of expenditures in the City’s spending plan: operating, capital, and debt service.

Operating expenditures are ongoing by nature and relate to a program’s base budget and include items such as salary and bene�its costs, materials and supplies, contractual services, and vehicles and equipment costs.

Capital expenditures are larger, project-related expenditures that affect the economic vitality and quality of life in the community. An example would be the construction of a street overpass, resurfacing a city street, or a park. Capital expenditures occur every year, but the speci�ic projects and needs for �inancial resources change from year to year. Debt service is similar to a long-term loan. Funding received from debt issuance is used for high-cost items that require signi�icant funding at a single time. The debt will be repaid in the future based on debt schedules that are relatively consistent from one year to the next.

Basis of Budgeting
“Basis of budgeting” refers to the method used to recognize revenues and expenditures in the budget. The City of San Ramon’s uses the same basis for budgeting as it does for accounting.

The modi�ied accrual basis is followed for all Governmental Funds. Under this basis, revenues are recognized when they become both measurable and available. Measurable means the amount of the transaction can be determined. The City considers revenues to be available if they are collected within 365 days of the end of the current �iscal year. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred, all other eligibility requirements have been met, and the amount is received during the period or within the availability period. Expenditures are generally recorded when a liability is incurred, except for debt service expenditures, which are recorded when payment is due.

The full accrual basis is used for all Proprietary Funds, which includes the City’s Internal Service Funds.

Revenues are recognized when earned and expenses are recognized when the related liabilities are incurred.

Annual Comprehensive Financial Report (ACFR)
The Annual Comprehensive Financial Report (ACFR) is prepared according to Generally Accepted Accounting Principles (GAAP). It is presented to the City Council each January at the conclusion of an audit of the City’s �inancial transactions and development of the report by an external audit �irm. The City prepares its budget in accordance with GAAP with certain exceptions, for example:
 Loans requiring the use of current resources are budgeted as expenditures; while in the ACFR, the disbursement of loans is presented as a balance sheet item.  Capital outlay in the internal service funds is capitalized and reported as capital assets in the ACFR; whereas they are accounted for as expenses in the budget.

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 Appropriated budgets are not required for all of the City’s funds. For example, the City does not budget for programs tracked in the Fiduciary Funds category. These are resources held in an agency/trust capacity.
 The City does not budget for depreciation expenses, employee vacation leave or sick leave accruals, while the ACFR presents those as long-term liabilities.  GAAP requires the reporting of investments at fair market value at the end of the �iscal year. The City’s policy is to hold investments to maturity, and the changes in fair market value are not a budget item for favorable or unfavorable outcomes.

Budgetary Principles
The budget is the City Council’s primary decision and policy-making tool.  Budget information should be understandable to the public despite the complexities of accounting and legal requirements.
 Labor costs must re�lect productive labor costs and all associated fringe bene�its from existing contracts, as well as management forecasts for future compensation for those individuals.  Projected expenses should re�lect changes in operations, market conditions, and forecast rate changes, not just a cost-of-living escalator.
 The difference between one-time, or non-recurring costs, and ongoing, or recurring costs, should be acknowledged.
 Projected revenue should re�lect those expected to be generated from existing businesses, and from plans for expansion under existing laws, not desired changes.  Reserves should be maintained at appropriate levels in conformance with policy.

Using these principles, the City endeavors to present a realistic projection of both revenues and expenses that offers a reasonable picture of the coming �iscal year and future years regardless of whether a de�icit or surplus is forecasted.

Neither optimistic assumptions as to new grants nor pessimistic forecasts of new revenue losses are re�lected. Forecast expenditures only identify authorized service expansions and consensus growth assumptions.

Through the budget, the City aspires to provide a tool to measure the performance of City departments against their best plans and the various funds against the policies and direction provided by the City Council.

Budget Policy & Control
The City operates on a July 1 through June 30 �iscal year (budget year basis). The budget preparation schedule, shown in a separate section below, re�lects the interactions between the public, City Council, and FY 2026-27 Proposed Budget Page 34

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City’s management and employees in planning and presenting the proposed budget for City Council review and approval.

The City Council is provided a 5-Year General Fund �inancial forecast at the City Council’s annual retreat, prior to presenting the proposed budget at budget workshops for Council review and adoption. The 5-Year General Fund �inancial forecast is a planning tool that helps the City Council and staff identify important trends and anticipate the longer-term consequences of budget decisions. The forecast tools have been instrumental in modeling the effects of such recent budget issues as rising retirement system costs, the short- and long-term consequences of issuing variable rate debt, and potential scenarios for future revenue performance.

After the annual budget is adopted, the City follows established procedures and all related �inancial policies in spending and monitoring expenditures. These procedures involve the City’s management, employees, boards and commissions, and the City Council throughout the year. The City’s management team and staff also prepare a Mid-Year Budget Review in January. This process entails a comprehensive review of all actual revenues and expenditures during the �irst 6 months (July – December) and the projection of revenues and expenditures for the remaining 6 months of the year (January – June). Any signi�icant modi�ications to the adopted budget are presented to the City Council for review and approval in January or February.

Modi�ications to the adopted budget may also be made during the �iscal year as needed for items such as a legislative mandate or as a grant requirement. These proposed modi�ications are also presented to the City Council for review and approval. The Finance Department coordinates these efforts with all City departments. They are responsible for ensuring proper authorization is received and accurate budgeting entries are recorded into the City’s �inancial system.

The City’s budget is detailed to ensure the City Council, as the governing body, is fully informed and in control of all aspects of the City’s �inancial activities. Information is itemized by funds, department, division, program, and project where applicable. The budget includes personnel, materials, supplies, contractual services, equipment, debt service, as well as capital costs, such as infrastructure and equipment replacement, for the ensuing budget year.

Citizen Participation
Citizens have an opportunity to participate in the budget process by attending a series of City Council budget workshops. Citizens may also attend Council meetings, which are scheduled on the second and fourth Tuesdays of each month throughout the year. At the Council workshops and meetings, citizens may submit requests to the City Clerk to make public comments on matters not on the agenda or during public comment on the item. All City Council meetings are publicly noticed in accordance with Government Code Section 54954.2(a). The meeting for adoption of the �iscal year �inal budget is usually held in late May or early June.

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Budget Calendar
The City’s annual budget development process usually begins in February after the conclusion of the midyear budget review and ends with the adoption of the budget by the City Council in late May or early June.

The City Council speci�ically reviews and updates the City Council Priorities and Goals each year at their retreat usually held in late January or early February. These discussions include addressing important �iscal issues in the upcoming budget year which may have short or long-term effects on how the City provides and maintains services to its citizens and customers. To inform these discussions, usually the 5-Year General Fund Financial Forecast and the projected ending reserves are shared with the Council at this meeting.

The actual timeline may change as necessary as additional City Council budget workshops may be added prior to budget adoption. The budget represents the maximum authorized expenditure for the year and cannot legally be exceeded except by subsequent amendments of the budget by the City Council. These adjustments can be requested during the Mid-Year budget review cycle or be requested via a standalone staff report to the City Council as needed during the Fiscal Year.

Budget Revenues
Revenues to the City allow it to pay for the many services provided to its citizens.  Property Tax – Property taxes are imposed on real and tangible personal property located within the City. Property valuation is determined annually by the County Assessor on January 1 for the Fiscal Year starting July1. The State Constitution limits the real property tax rate to one percent (1%) of the property’s value, plus rates imposed to fund indebtedness that are approved by the voters.

Cities, counties, school districts and special districts share the revenue from the one percent (1%) property tax. The county generally allocates revenue to these agencies based on their average property tax revenue in the three (3) years preceding and, in each year, thereafter according to the proportion of property tax revenue allocated to each agency in the previous year. The use of property tax revenue is unrestricted.

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Where do my property tax dollars go?
 Special Assessments – Several districts are funded through the collection of special assessments from property owners within a speci�ically de�ined area (zone) of the City. These funds can only be used for the purpose of maintaining or improving the zone from which they are collected.  Sales and Use Tax – The sales and use tax is imposed on retailers for the privilege of selling, or on users in California of property purchased from outside the State. The tax is based on the sales price of any eligible transaction of tangible personal property. The tax rate is eight and three quarters percent (8.75%). Local sales tax revenue is distributed on a quarterly basis, with monthly estimated “advance” payments and a subsequent “settlement” payment to cover the difference based on actual collections. One percent (1%) is allocated by the California Department of Tax and Fee Administration (CDTFA) and allocated back to the City for general purposes. This revenue is placed in the General Fund for unrestricted use.
 Transactions and Use Tax – In November 2024, San Ramon residents approved a transaction and use tax (Measure N) in the amount of 1% that is scheduled to last for 10 years starting April 1, 2025.

Different from sales and use tax, transactions and use tax is destination based and is applicable to the location where the purchased good will be used. As an example, a car purchased by a San Ramon resident in another jurisdiction would be subject to the transactions and use tax if the car were also to be registered in San Ramon.
 Property Transfer Tax – This is a documentary transfer tax imposed on real estate transactions and collected for the City by the County. The tax is $1.10 per $1,000 transaction value which re�lects the state-law–authorized base rate.
 Transient Occupancy Tax – The transient occupancy tax (TOT) is imposed for the privilege of occupying a room or rooms in a hotel, motel, or other lodging facility unless such occupancy is for a period of thirty (30) days or more. The City’s TOT rate is seven and one-quarter percent (7.25%).  Franchise Fees – A franchise fee is imposed on various utilities and organizations, which permits them to use and operate right-of-way facilities within the City. The fee is usually computed as a Local Schools

0.45 Fire District

0.15 County

0.12 City*

0.10 Other

0.08 Community
College

0.07 Parks District

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percentage of the gross income of the utility. This revenue source is typically impacted by the addition of new customers as well as changes in rates the utility is allowed to charge.  Intergovernmental – Revenue from Federal, State, regional and local agencies for grants.  License and Permit Revenue – The California Constitution gives cities the authority to charge license and permit fees as a means of recovering the cost of the regulation. The fees which make up “Licenses and Permits” include:
o Building Permits
o Plumbing Permits
o Electrical Permits
o Mechanical Permits
o Special Events Permits
o Business Licenses
 Charges for Services – A fee imposed upon the user of a service that is provided by the City.

Generally, a service charge can be levied when the service can be measured and sold to a particular identi�ied user. The rationale is that certain services are primarily for the bene�it of individuals rather than the general public. Individuals desiring, or bene�iting from, the service should pay the costs associated with that service. Fees charged are limited to the cost required to provide the service as prescribed by Article XIIIB of the State Constitution. These fees are often determined by cities through a cost accounting analysis of the speci�ic service, usually referred to as a cost allocation plan and/or a user fee study. Service charges differ from license and permit fees in that the latter are designed to reimburse the City for costs related to the regulatory process. Service charges, on the other hand, are imposed to support services to the individual.  Development Fees – Fees generated by building, development, and growth in a community.  Fines and Forfeitures – These are funds received from the County and collected from assessments made by the Municipal Court, in accordance with the Vehicle Code for �ines and forfeitures.  Investment Income – Investment income is earned as the City invests its idle funds in various investment instruments and is usually received in the form of interest or dividends. The City’s investment goals are outlined in the Investment Policy located in the Resource Materials section of this document. Primarily, the goal of the City’s investments is to ensure the safety of each investment and maintain liquidity while achieving a fair rate of return.  Miscellaneous Revenue – Fees generated from facility rentals, telecommunications, contributions, reimbursed costs, and internal services charges (healthcare, retiree healthcare, vehicle and information system equipment).
 Transfers In – Accounts for the internal transfers received from another fund.

Budget Expenditures
Expenditures are usually classi�ied and grouped as follows:
 Salaries – Includes employee wages, City Council and Commissioner monthly stipends, and overtime costs.

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 Bene�its – Includes employee health bene�its, pension retirement bene�its, and other fringe bene�its as called for by employment agreements.
 Department Internal Charges – Includes charges to the department to fund and pay for various insurance premiums (workers' compensation and liability insurance), pension obligation bond debt (POB), and Other Post-Employment Bene�its (OPEB) other than pension bene�its.  Materials & Supplies – These includes various supplies such as of�ice supplies, meeting supplies, program supplies, materials and supplies for maintenance, etc.  Contract Services – These are contractual costs charged by an outside contractor or consultant for services provided to the City.
 Capital Outlay – These costs capture the purchases of vehicles and equipment, building improvements, land, and other infrastructure.
 Debt Service – Includes payments for principal and interest on an outstanding debt issuance, and the related debt administration fees.
 Transfers Out – Accounts for the internal transfers out to another fund.

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Fiscal Year 2025-26 Adopted Budget 51
All Funds Summaries
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All Funds Summaries Description
The schedules on the following page include all fund categories.

Governmental Funds:
 General Fund
 Special Revenue Funds – Operating and Non-Operating
 Special Revenue Funds – Geologic Hazard Abatement Districts  Special Revenue Fund – Housing Successor
 Debt Service Funds
 Capital Projects Fund
Proprietary Funds:
 Internal Service Funds
The schedules consolidate all funds citywide and present the total available resources and total use of resources, including projected beginning fund balances, revenues, expenditures, transfers in, transfers out, and projected ending fund balance. This consolidation is achieved by eliminating all transfers between funds that are within the same fund category and all internal service fund charge transfers. Such eliminations are similar to those made to produce the City’s government-wide �inancial statements, as mandated by Governmental Accounting Standards Board (GASB) Statement 34. These eliminations avoid the double-counting that would otherwise occur if these adopted transactions were shown as either additional transfers or as additional revenues and expenditures. Therefore, the “Total Revenues” and “Total Expenditures” lines for all funds present the true budgeted revenues and expenditures expected to be received and spent by the entire organization. Please refer to the Governmental Funds and Proprietary Funds of this document for more information.

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Department/Fund Relationship
City
Admin. Finance Human Resources
Commnt.

Dvlpmt
Planning
Police
Services
Public
Works
Parks &
Comm.

Services
NonDept
Fund
#
Governmental Funds –
Major Funds
101 General Fund X X X X X X X X
343 Dougherty Valley X X
401 Capital Projects X
513 COP #13 (2019) Debt Service X
Fund
#
Governmental Funds –
Non-Major Funds
201 Planning Cost Recovery X
202 Geographic Information
System X
203-
207
Development Mitigation
X X
208 Gas Tax X
209 Park Development X
212 SCCJEPA X
213 Street Maintenance &
Improvement X
214 Traffic Improvement X
215 Tri-Valley Transportation Fund X
216 Public Education & Govt. (PEG)
Fund X
217 Refuse Vehicle Impact Fund X
218 Open Space Development
Fund X
220 TREE MITIGATION FEE X
221 MICROFILM LASERFICHE FEE X
222 SR VILLAGE SPECIFIC PLAN
(CCSP) X
251 Community Facilities District
2014-1 (Acres) X
252 Community Facilities District
2014-1 (The Preserve) X
255 Community Facilities District
2014-1 (Promenade) X
301 Citywide Landscaping X
302 Citywide Lighting X
303-
319
Special Landscaping and
Lighting Zones X
330 The Preserve Landscaping and
Lighting X
341 Canyon Park X
342 Village Center Common Area X
344 Solid Waste X
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