Agenda packet — Budget and Personnel Committee, June 5, 2025

SPECIAL BUDGET MEETING

BUDGET AND PERSONNEL COMMITTEE
THURSDAY, JUNE 5, 2025
9:30 AM
1 1. CALL TO ORDER

2. ROLL CALL

3. COMMUNICATIONS
Members of the Public may address the Budget/Personnel Committee on matters not appearing on the Budget/Personnel Committee Agenda at this time for up to three minutes. In order that the Budget/Personnel Committee Secretary may later identity the speaker in the minutes of the meeting, it is helpful if the speakers state their names.

Public comments regarding items on the scheduled agenda will be heard at the time the item is being considered by the Budget/Personnel Committee.

4. ORDER OF BUSINESS
4A. Approve the Sand City Budget and Personnel Committee Meeting Minutes for May 13, 2025
AGENDA

BUDGET AND PERSONNEL COMMITTEE
Special Budget Meeting - Thursday, June 5, 2025
9:30 AM

THIS MEETING WILL BE HELD VIRTUALLY AND IN PERSON, IS COMPLIANT WITH ASSEMBLY BILL (“AB”) 2449, SIGNED INTO LAW ON SEPTEMBER 13, 2022, WHICH AMENDS GOVERNMENT CODE SECTION 54953 TO PROVIDE AUTHORITY FOR PUBLIC

AGENCIES TO CONTINUE TO HOLD VIRTUAL MEETINGS AND REMAIN IN COMPLIANCE WITH THE BROWN ACT (GOV. CODE §§ 54950 ET SEQ.).

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City Hall Council Chambers
1 Pendergrass Way
Sand City, CA
2 Draft Minutes
4B. Consideration and Review of the Fiscal Year 2025-2026 Proposed Budget and Recommendation for Approval to the City Council
Staff Report
Fiscal Year 2025-2026 Proposed Budget

5. ADJOURNMENT
The current agenda is available in PDF format on our website at:
www.sandcity.org
If you have a request for a disability-related modification or accommodation, including auxiliary aids or services, which will allow you to participate in a Sand City public meeting, please call the City Clerk at (831) 394-3054 extension 220, or give your written request to the City Clerk at 1 Pendergrass Way, Sand City, CA 93955 at least 48 hours prior to the scheduled meeting to allow the City Clerk time to arrange for the requested modification or accommodation.
3 AGENDA ITEM
4A.

Approve the Sand City Budget and
Personnel Committee Meeting Minutes
for May 13, 2025
4 1

MINUTES

BUDGET AND PERSONNEL COMMITTEE
Special Budget Meeting - Tuesday, May 13, 2025
9:30 AM
As allowed by Assembly Bill AB 2449, this meeting was conducted in person and by teleconference.

1. CALL TO ORDER
Mayor Carbone called the meeting to order at approximately 9:45 am.

2. ROLL CALL

Present: Mayor Carbone
Council Member Diaz
Staff: Vibeke Norgaard, City Manager
Jennifer Pope, Finance Manager

3. COMMUNICATIONS
No public comment received.

4. ORDER OF BUSINESS
4A. Approve the Sand City budget and Personnel Committee Meeting Minutes for February 12, 2025.

No public comment received.

The Committee voted 2-0, to approve the Budget and Personnel Committee, Special Meeting minutes for February 12, 2025.
4B. Consideration and Approval of Proposed Budget Amendment #1 for Fiscal Year 2024-2025.

No public comment received.

Staff gave a presentation of the proposed budget amendment for FY 2024- 2025. Council Member Diaz and Mayor Carbone asked questions about sales tax revenue, grant funding, the City Fee Schedule, and requested the addition of pie charts for the Council presentation.

Upon motion by Council Member Diaz and seconded by Mayor Carbone, the Budget and Personnel Committee voted 2-0 to recommend approval of the Proposed Budget Amendment #1 for Fiscal Year 2024-2025 to the City Council.

5. ADJOURNMENT
Mayor Carbone adjourned the meeting approximately 10:15 am. 5 AGENDA ITEM
4B.

Consideration and Review of the Fiscal
Year 2025-2026 Proposed Budget and
Recommendation for Approval to the City
Council
6 City of Sand City

STAFF REPORT
TO: Budget and Personnel Committee
FROM: Vibeke Norgaard, City Manager, Jennifer Pope, Finance Manager, & Audrey Cray, HR/Risk Manager
SUBJECT: Proposed Budget for Fiscal Year 2025-2026
DATE: June 5, 2025
______________________________________________________________________ BACKGROUND/DISCUSSION:

We are pleased to present the proposed Fiscal Year 2025-2026 budget. The proposed budget was developed with input from all City departments and is based on conservative projections for growth in the forthcoming year.

City Budget Summary
The projected total revenue for Fiscal Year 25-26 is approximately $13.7 million and includes $11.2 million in operation revenue and $2.5 million in special projects and grants. The Fiscal Year 25-26 proposed total expenditure budget is approximately $13.7 million, $9.8 million in operating expenditures and $3.9 million in capital improvements and special projects. The projected budget includes a surplus in operating revenue of $1,352,835 that will be used along with $376,145 in general fund reserves for the FY 25-26 Capital Improvement Projects (CIP).

Description FY 23/24
Actuals
FY 24-25
Amended
Budget
FY 25-26
Proposed
Budget
Prior Year
Difference
Operating Revenue $11,286,689 $10,945,625 $11,198,483 $252,858 Operating Expenditures $7,931,884 $9,211,514 $9,845,648 $634,134 Surplus/Deficit $3,354,805 $1,734,111 $1,352,835 -$381,276 Non-Operating Revenue
Grants $378,264 $3,454,185 $2,039,150 -$1,415,035
General Fund Reserves for CIP $0 $0 $376,145 $376,145
Special Projects $474,202 $1,447,257 $130,020 -$1,317,237 Total Non-Operating Revenue $852,467 $4,901,443 $2,545,315 -$2,356,128 Non-Operating Expenditures
Capital Projects $94,982 $3,230,967 $2,926,150 -$304,817 Capital Outlay $469,135 $221,291 $422,000 $200,709
Special Projects $668,321 $1,542,966 $550,000 -$992,966 Total Non-Operating Expenditures $1,232,438 $4,995,224 $3,898,150 -$1,097,074 Surplus/Deficit -$379,971 -$93,782 -$1,352,835 -$1,259,053 Total Op and Non-Op Surplus/Deficit $2,974,833 $1,640,330 $0 -$1,640,329 City Budget Summary
7 Description FY 23/24
Actuals
FY 24-25
Amended
Budget
FY 25-26
Proposed
Budget
Prior Year
Difference
Operating Revenue $11,286,689 $10,945,625 $11,198,483 $252,858 Operating Expenditures $7,931,884 $9,211,514 $9,845,648 $634,134 Surplus/Deficit $3,354,805 $1,734,111 $1,352,835 -$381,276 City Operating Budget Summary
Operating Revenue:

The proposed operating revenue for FY 25-26 is $11.2 million, an increase of approximately $252,858 from Fiscal Year 24-25.

As the economy continues to be unpredictable, the proposed budget presents a conservative increase in operating revenue for FY 25-26. Staff’s projections include an estimated increase in operating revenue of approximately $252,858 when compared to Fiscal Year 24-25. Some of the larger changes include an increase of $271,664 in Sales and Transaction Use Tax, $250,000 in Transient Occupancy Tax for the new hotel that will open in January 2026, and a $205,000 disbursement from the City CalPERS CERBT account.

Staff is projecting a $65,000 decrease in interest revenue and a $50,000 decrease in business license tax. The proposed budget also reflects a $60,000 decrease in miscellaneous revenue when compared to the prior fiscal year which is in part due to the fact that the prior fiscal year’s budget reflected a one-time payment for public improvement costs on California Avenue which is not expected in FY 25-26. Further, in FY 24-25 the City negotiated a decrease in the Measure X Maintenance of Effort (MOE) which resulted in the City receiving three years of Measure X funding. In FY 25-26 the Measure X revenue will instead be the amount allotted for one year resulting in a 56% decrease in Public Works revenue.

Description FY 23/24
Actuals
FY 24-25
Amended
Budget
FY 25-26
Proposed
Budget
Prior Year
Increase
(Decrease)
Percent
Change

OPERATING REVENUES
Property Taxes $152,735 $137,985 $138,767 $782 1%
Sales/Use Taxes $3,702,059 $3,545,000 $3,679,759 $134,759 4% Transaction Tax $4,708,705 $4,540,000 $4,676,905 $136,905 3% TOT Tax $119,356 $120,000 $370,000 $250,000 208%
Franchise/Users Tax $400,183 $323,800 $331,800 $8,000 2% Business License $844,415 $750,500 $700,200 -$50,300 -7% Planning Revenues $4,544 $14,000 $15,000 $1,000 7%
Building Revenues $36,619 $27,150 $27,150 $0 0%
Police Revenues $18,915 $19,800 $19,800 $0 0%
Public Works Revenues $76,122 $192,685 $85,182 -$107,503 -56% Interest $519,329 $521,100 $456,000 -$65,100 -12%
Rental $17,237 $43,000 $43,000 $0 0%
ROPS Residual $256,041 $221,055 $225,000 $3,945 2%
SA Admin Fees Reimbursement $155,728 $0 $0 $0 0%
Misc. Revenues $7,688 $289,650 $230,020 -$59,630 -21%
Recurring Grants $213,167 $192,900 $192,900 $0 0%
Cal-Am $53,848 $7,000 $7,000 $0 0%
TOTAL OPERATING REVENUE $11,286,689 $10,945,625 $11,198,483 $252,858 2% City Revenue Budget Summary
8 Operating Expenditures:

The proposed operating expenditure budget for FY 25-26 is $9.8 million, an estimated increase of $634,134 from the previous year.

The City anticipates an increase in operating expenditures for FY 25-26. Staff’s projections include an estimated increase in operating expenditures of approximately $634,134 when compared to the Fiscal Year 24-25 budget. The increase is in part due to an increase in Police Department and Administrative Services salaries and benefits as well as increases in workers comp and liability insurance. It also reflects an increase in Non-departmental expenses due to an increase in CalPERS unfunded liability. Staff is also projecting a decrease in Planning expenditures as the City is in the process of hiring a new Planning Manager which is expected to reduce costs for contracted services. There is also a decrease of $47,246 as a result of the Façade Improvement Program concluding in FY 24-25. The budget also reflects a projected $35,103 increase in building fees due to a significant increase in capital improvement and special projects moving forward.

Description FY 23/24
Actuals
FY 24-25
Amended
Budget
FY 25-26
Proposed
Budget
Prior Year
Increase
(Decrease)
Percent
Change

OPERATING EXPENSES
City Council $101,175 $151,562 $162,113 $10,550 7%
Administration $760,804 $833,334 $914,591 $81,257 10%
Finance $581,116 $530,054 $538,685 $8,631 2%
Attorney $277,610 $375,000 $386,250 $11,250 3%
Planning $485,764 $832,090 $786,636 -$45,453 -5%
Building $40,690 $119,790 $154,893 $35,103 29%
Police $3,879,905 $3,659,779 $4,019,039 $359,259 10%
Fire $346,268 $358,387 $364,151 $5,764 2%
Public Works $966,798 $1,078,428 $1,128,820 $50,392 5%
Parks $19,528 $70,330 $66,384 -$3,947 -6%
Government Buildings $66,559 $77,615 $77,765 $150 0%
Community Outreach/Econ Dev $262,500 $238,419 $243,172 $4,753 2% Non-Departmental $143,167 $886,725 $1,003,151 $116,425 13% TOTAL OPERATING EXPENSES $7,931,884 $9,211,514 $9,845,648 $634,134 7% City Expenditure Budget Summary
9 Description FY 23/24
Actuals
FY 24-25
Amended
Budget
FY 25-26
Proposed
Budget
Prior Year
Difference
Non-Operating Revenue
Grants $378,264 $3,454,185 $2,039,150 -$1,415,035
General Fund Reserves for CIP $0 $0 $376,145 $376,145
Special Projects $474,202 $1,447,257 $130,020 -$1,317,237 $852,467 $4,901,443 $2,545,315 -$2,356,128
Non-Operating Expenditures
Capital Projects $94,982 $3,230,967 $2,926,150 -$304,817 Capital Outlay $469,135 $221,291 $422,000 $200,709
Special Projects $668,321 $1,542,966 $550,000 -$992,966 Total Non-Operating Expenditures $1,232,438 $4,995,224 $3,898,150 -$1,097,074 Surplus/Deficit -$379,971 -$93,782 -$1,352,835 -$1,259,054 City Non-Operating Budget Summary
Non-Operating Revenue:

Staff’s projections include an estimated $2.4 million decrease in Special Projects and Grant revenue when compared to the previous fiscal year. A decrease of approximately $1.4 million in grant funding for FY 25-26 is because the City’s FY 24-25 budget reflected grant funding for the multiple projects the City initiated such as: REAP ($53,000), PLHA ($216,500), Coastal Conservancy for the Coastal Trail ($473,000), AMBAG for the multi-use trail ($305,000), and Cannabis Retail ($115,000). Staff has applied for several additional grants which could be awarded in FY 25-26. If awarded, those grants will be reflected in a mid-year budget amendment. The budget also reflects a decrease in special project revenue due to one-time special project funding that was received in FY 24-25, $586,781 for the purchase of the Ortiz property and $439,956 from an environmental enhancement fee for the MST SURF project.

The budget also includes a transfer of $376,145 from the General Fund Reserve for FY 25- 26 capital improvement projects.

Description FY 23/24
Actuals
FY 24-25
Amended
Budget
FY 25-26
Proposed
Budget
Prior Year
Increase
(Decrease)

NON-OPERATING REVENUE
Grants $378,264 $3,454,185 $2,039,150 -$1,415,035
General Fund Reserve $0 $0 $376,145 $376,145
Special Project $474,202 $1,447,257 $130,020 -$1,317,237 NON-OPERATING REVENUE $852,467 $4,901,443 $2,545,315 -$2,356,128 Non-Operating Revenue Budget Summary
Non-Operating Expenditures:

The budget proposes a $1.1 million decrease in non-operating expenditures due to the FY 24-25 purchase of the Ortiz property, the projected completion of the website project 10 and the cannabis retail project in FY 24-25. At the April 15, 2025 Council Meeting, City Council approved a five-year Capital Improvement Plan that included a budget for FY 25-26 CIP projects. Council is expected to provide noticed approval of the CIP on June 3, 2025. These projects are included in the Non-Operating expenditures. The surplus from the operating budget is proposed to be used for the capital improvement projects proposed in the CIP plan for FY 25-26. General Fund Reserve will be used for the remainder of the CIP projects.

Description FY 23/24
Actuals
FY 24-25
Amended
Budget
FY 25-26
Proposed
Budget
Prior Year
Increase
(Decrease)

NON-OPERATING EXPENDITURES
Capital Projects $94,982 $3,230,967 $2,926,150 -$304,817 Capital Outlay $469,135 $221,291 $422,000 $200,709
Special Projects $668,321 $1,542,966 $550,000 -$992,966 SUBTOTAL OTHER EXPENSES $1,232,438 $4,995,224 $3,898,150 -$1,097,074 City Non-Operating Expenditure Budget Summary
FISCAL IMPACT:

The total revenue for the proposed Fiscal Year 2025-2026 budget is $13.7 million and the total proposed expenditures is $13.7 million.

RECOMMENDATION:

Staff recommends that the Budget and Personnel Committee review the Fiscal Year 2025-2026 Proposed Budget and recommend approval to City Council.

ATTACHMENTS:

1. Fiscal Year 2025-2026 Proposed Budget.
11 Description FY 23/24
Actuals
FY 24-25
Amended Budget
FY 25-26
Proposed Budget
Prior Year
Difference
Operating Revenue $11,286,689 $10,945,625 11,198,483 $252,858 Operating Expenditures $7,931,884 $9,211,514 9,845,648 $634,134 Surplus/Deficit $3,354,805 $1,734,111 1,352,835 -$381,276 Description FY 23/24
Actuals
FY 24-25
Amended Budget
FY 25-26
Proposed Budget
Prior Year
Difference
Non-Operating Revenue
Grants $378,264 $3,454,185 2,039,150 -$1,415,035
General Fund Reserves for CIP $0 $0 376,145 $376,145
Special Projects $474,202 $1,447,257 130,020 -$1,317,237 $852,467 $4,901,443 2,545,315 -$2,356,128
Non-Operating Expenditures
Capital Projects $94,982 $3,230,967 2,926,150 -$304,817 Capital Outlay $469,135 $221,291 422,000 $200,709
Special Projects $668,321 $1,542,966 550,000 -$992,966
Total Non-Operating Expenditures $1,232,438 $4,995,224 3,898,150 -$1,097,074 Surplus/Deficit -$379,971 -$93,782 -1,352,835 -$1,259,053 Total Op and Non-Op Surplus/Deficit $2,974,833 $1,640,330 0 -$1,640,329

CITY OPERATING BUDGET SUMMARY

CITY NON-OPERATING BUDGET SUMMARY
12 Description FY 23-24
Actuals
FY 24-25
Amended Budget
FY 25-26
Proposed Budget Budget Difference Percentage Change

OPERATING REVENUES
Property Taxes $152,735 $137,985 $138,767 $782 1%
Sales/Use Taxes $3,702,059 $3,545,000 $3,679,759 $134,759 4% Transaction Tax $4,708,705 $4,540,000 $4,676,905 $136,905 3% TOT Tax $119,356 $120,000 $370,000 $250,000 208%
Franchise Fees/Users Tax $400,183 $323,800 $331,800 $8,000 2% Business License $844,415 $750,500 $700,200 -$50,300 -7% Planning Revenues $4,544 $14,000 $15,000 $1,000 7%
Building Revenues $36,619 $27,150 $27,150 $0 0%
Police Revenues $18,915 $19,800 $19,800 $0 0%
Public Works Revenues $76,122 $192,685 $85,182 -$107,503 -56% Interest $519,329 $521,100 $456,000 -$65,100 -12%
Rental $17,237 $43,000 $43,000 $0 0%
ROPS Residual $256,041 $221,055 $225,000 $3,945 2%
SA Admin Fees Reimbursement $155,728 $0 $0 $0 0%
Misc. Revenues $7,688 $289,650 $230,020 -$59,630 -21%
Recurring Grants $213,167 $192,900 $192,900 $0 0%
Cal-Am $53,848 $7,000 $7,000 $0 0%
SUBTOTAL OPERATING REVENUE $11,286,689 $10,945,625 $11,198,483 $252,858 2%

NON-OPERATING REVENUE
Grants $378,264 $3,454,185 $2,039,150 -$1,415,035 -41%
Housing Account $0 $586,781 $0 -$586,781 -100%
Environmental Enhancement $0 $439,956 $0 -$439,956 -100% General Fund Reserve (CIP) $0 $0 $376,145 $376,145 0%
Special Project Revenues $474,202 $420,520 $130,020 -$290,500 -69% SUBTOTAL NON- OPERATING REVENUE $852,467 $4,901,443 $2,545,315 -$2,356,128 -48% TOTAL REVENUE $12,139,156 $15,847,068 $13,743,798 -$2,103,270 -13% City Revenue Budget Summary
13 City of Sand City
Proposed Revenue Budget FY 2025 - 2026
FY 23/24 FY 24/25 FY 25/26 Prior Year
Account Dept Account Description Actuals Amended Budget Proposed Budget Difference

NON DEPARTMENTAL
4005 000 Curr Prop Taxes $ 91,713 $ 76,450 $ 76,450 $ - 4006 000 RPTTF Residual $ 256,041 $ 221,055 $ 225,000 $ 3,945 4008 000 SA Admin Fees Reimbursement $ 155,728 $ - $ - $ - 4010 000 Prior Year Prop $ 1,482 $ 1,000 $ 1,000 $ -
4012 000 Vehicle License Fee $ 41,039 $ 43,535 $ 44,667 $ 1,132 4013 000 MBASIA Claims $ 1,764 $ 3,000 $ - $ (3,000)
4015 000 SB 813 $ 17,006 $ 14,000 $ 14,000 $ -
4020 000 Prop Tax Transf $ 1,166 $ 2,500 $ 2,500 $ -
4025 000 Utility Users Tax $ 238,218 $ 180,000 $ 180,000 $ - 4030 000 Sales/Use Tax $ 3,702,059 $ 3,545,000 $ 3,679,759 $ 134,759 4032 000 Transaction Tax $ 4,708,705 $ 4,540,000 $ 4,676,905 $ 136,905 4033 000 State CASP Fee $ 1,552 $ - $ - $ -
4034 000 TOT Tax $ 119,356 $ 120,000 $ 370,000 $ 250,000 4035 000 Cable Franchise $ 7,817 $ 5,000 $ 5,000 $ -
4040 000 Refuse Franchise $ 79,473 $ 60,000 $ 65,000 $ 5,000 4041 000 AB939/SB1383 $ 9,916 $ 12,500 $ 12,500 $ -
4042 000 CalAm Franchise Fee $ 5,000 $ 10,000 $ 10,000 $ - 4045 000 PG & E Gas $ 4,323 $ 4,300 $ 4,300 $ -
4050 000 PG & E Electric $ 42,757 $ 40,000 $ 40,000 $ - 4055 000 Business License $ 842,750 $ 750,000 $ 700,000 $ (50,000) 4060 000 Business License Late Fee $ 114 $ 500 $ 200 $ (300) 4340 000 HOPTR Tax $ 329 $ 500 $ 150 $ (350)
4350 000 Seaside Sanitation $ 12,679 $ 12,000 $ 15,000 $ 3,000 4410 000 Int. General $ 21,145 $ 65,000 $ 60,000 $ (5,000) 4411 000 OPEB Interest $ 2,416 $ 600 $ 500 $ (100)
4413 000 Housing Interes $ 28,815 $ 15,500 $ 500 $ (15,000) 4414 000 Int GASB 87 $ 3,024 $ - $ - $ -
4420 000 Int. LAIF $ 454,666 $ 400,000 $ 350,000 $ (50,000) 4425 000 LAIF Gain/Loss GASB 31 FMV $ (55,160) $ - $ - $ - 4450 000 TVI CD Interest $ 64,424 $ 40,000 $ 45,000 $ 5,000 4500 000 West End Revenue $ 60,642 $ 49,500 $ 49,500 $ - 4502 000 Mural Festival $ - $ - $ - $ -
4504 000 Art Park Events $ 850 $ 1,000 $ 500 $ (500)
4529 000 MST SURF Proj $ 39,489 $ 180,000 $ 30,000 $ (150,000) 4530 000 S of Tioga Reim $ 373,221 $ 160,000 $ 35,000 $ (125,000) 4550 000 Copies Fee $ - $ 50 $ 20 $ (30)
4705 000 City Property Sales $ - $ 6,250 $ - $ (6,250)
4710 000 Mitigation $ - $ 1,500 $ 1,500 $ -
4729 000 MBASIA/Fitness/Safety/HR $ 7,500 $ 8,500 $ 8,500 $ - 4730 000 MISC Rev $ 1,508 $ 262,850 $ 20,000 $ (242,850) 4732 000 Reimbursements $ 2,541 $ 15,000 $ 2,500 $ (12,500) 4736 000 US Bank CalCard $ 1,875 $ 1,000 $ 1,000 $ -
4740 000 Rental Income $ 17,237 $ 43,000 $ 43,000 $ -
4771 000 CERBT Disbursement $ - $ - $ 205,000 $ 205,000 4833 000 CAL AM Lease $ 53,848 $ 7,000 $ 7,000 $ -
DEPARTMENT TOTAL $ 11,419,025 $ 10,898,090 $ 10,981,951 $ 83,861

COMMUNITY DEVELOPMENT/PLANNING
4116 500 STR Application $ 394 $ 2,875 $ 2,875 $ -
4120 500 Coastal Permit $ - $ 1,575 $ 1,575 $ -
4125 500 CUP $ 2,000 $ 4,600 $ 4,600 $ -
4126 500 Temporary CUP $ 350 $ 1,300 $ 1,300 $ -
4145 500 Site Permits $ 100 $ 1,050 $ 1,050 $ -
4155 500 Design Review $ - $ 700 $ 700 $ -
4156 500 Sign Permit $ - $ 550 $ 550 $ -
4159 500 CEQA Fees $ - $ 350 $ 350 $ -
4160 500 Special Events Permits $ - $ - $ 1,000 $ 1,000 4219 500 Parking Permits $ 1,700 $ 1,000 $ 1,000 $ -
14 City of Sand City
Proposed Revenue Budget FY 2025 - 2026
FY 23/24 FY 24/25 FY 25/26 Prior Year
Account Dept Account Description Actuals Amended Budget Proposed Budget Difference DEPARTMENT TOTAL $ 4,544 $ 14,000 $ 15,000 $ 1,000

BUILDING
4115 501 Building Permits $ 22,070 $ 13,500 $ 13,500 $ - 4164 501 STR Inspection $ 1,182 $ 3,150 $ 3,150 $ -
4165 501 Plan Check Fees $ 13,367 $ 10,500 $ 10,500 $ - DEPARTMENT TOTAL $ 36,619 $ 27,150 $ 27,150 $ -

PUBLIC SAFETY
4069 601 CLEEP Grant $ 202,826 $ 180,000 $ 180,000 $ -
4210 601 City Fines $ 4,202 $ 4,200 $ 4,200 $ -
4211 601 Vehicle release $ 760 $ 1,000 $ 1,000 $ -
4221 601 Sand City Parking $ 8,949 $ 7,500 $ 7,500 $ -
4325 601 Motor Vehicle $ - $ 500 $ 500 $ -
4330 601 Prop 172 $ 2,725 $ 500 $ 500 $ -
4335 601 Post Reimburse $ 1,900 $ 4,100 $ 4,100 $ -
4515 601 Dog Licensing $ - $ 100 $ 100 $ -
4524 601 Asset Forfeitur $ - $ 1,500 $ 1,500 $ -
4560 601 Special Police Reports $ 335 $ 400 $ 400 $ -
4639 601 Officer Wellness Grant $ - $ - $ - $ -
4647 601 Bullet Proof Vest Grant $ 341 $ 1,900 $ 1,900 $ - 4730 601 Other $ 25 $ - $ - $ -
4732 601 Reimbursements $ 18 $ - $ - $ -
4836 601 CSA74-Grant EMS $ 2,500 $ 2,500 $ 2,500 $ -
DEPARTMENT TOTAL $ 224,582 $ 204,200 $ 204,200 $ -

PUBLIC WORKS
4150 700 Building Development Fees $ - $ 500 $ 500 $ -
4160 700 Engineering Fees $ 17,600 $ 18,000 $ 18,000 $ - 4205 700 CA Code Fines $ 1,581 $ 750 $ 750 $ -
4305 700 Gas Tax Funds (HUTA) $ 15,514 $ 15,974 $ 15,988 $ 14 4302 700 Measure X $ - $ 147,723 $ 40,000 $ (107,723)
4306 700 Road Maintenance Rehab (RMRA) $ 41,428 $ 9,738 $ 9,944 $ 206 DEPARTMENT TOTAL $ 76,122 $ 192,685 $ 85,182 $ (107,503) GRANTS
4684 802 CA Dept of Parks & Rec Grant $ 140,279 $ - $ - $ - 4607 802 LEAP Grant $ 65,000 $ - $ - $ -
4608 802 REAP Grant $ 26,723 $ 53,177 $ - $ (53,177)
4609 802 PLHA Grant $ 67,139 $ 216,508 $ - $ (216,508)
4611 802 Coastal Trail Costal Conservancy/CDBG $ - $ 473,000 $ 70,000 $ (403,000) 4612 802 Multi Use Trail - MBARD/AMBAG Grant $ - $ 305,000 $ 237,675 $ (67,325) 4613 802 Cannabis Grant $ - $ 115,000 $ - $ (115,000)
4682 802 Prop 1 SW IRWM - Catalina $ - $ 652,000 $ 405,418 $ (246,582) 4683 802 PROP 1 SW - Contra Costa $ 79,124 $ 1,639,500 $ 1,326,057 $ (313,443) DEPARTMENT TOTAL $ 378,264 $ 3,454,185 $ 2,039,150 $ (1,415,035)

GENERAL FUND RESERVE (CIP)
General Fund Reserve for CIP $ 376,145 $ 376,145
GF RESERVE TOTAL $ 376,145 $ 376,145

HOUSING ACCOUNT
1006 Housing Account $ - $ 586,781 $ - $ (586,781)
HOUSING ACCOUNT TOTAL $ - $ 586,781 $ - $ (586,781)

ENVIRONMENTAL ENHANCEMENT
4755 000 Environmental Enhancement Fees $ - $ 439,956 $ - $ (439,956) ENVIRONMENTAL ENHANCEMENT TOTAL $ - $ 439,956 $ - $ (439,956) 15 City of Sand City
Proposed Revenue Budget FY 2025 - 2026
FY 23/24 FY 24/25 FY 25/26 Prior Year
Account Dept Account Description Actuals Amended Budget Proposed Budget Difference

EDGEWATER HABITAT
4706 502 Habitat Revenue $ - $ 30,000 $ 15,000 $ (15,000) 4410 000 Edgewater Account Intertest $ - $ 20 $ 20 $ -
HABITAT TOTAL $ - $ 30,020 $ 15,020 $ (15,000)
GRAND TOTAL EXPENDITURES $ 12,139,156 $ 15,847,068 $ 13,743,798 $ (2,103,270) 16 Description FY 23/24
Actuals
FY 24/25
Amended Budget
FY 25-26
Proposed Budget
Prior Year
Difference Percentage Change

NON-OPERATING EXPENSES
Capital Outlay $564,117 $3,452,258 $3,348,150 -$104,108 -3% Housing Account $0 $586,781 $0 -$586,781 -100%
Special Projects $668,321 $956,185 $550,000 -$406,185 -42% SUBTOTAL NON-OPERATING EXPENSES $1,232,438 $4,995,224 $3,898,150 -$1,097,074 -22% TOTAL EXPENSES $9,164,322 $14,206,738 $13,743,798 -$462,940 -3% City Expenditure Budget Summary
17 City of Sand City
Proposed Expenditure Budget FY 2025 - 2026
FY 23/24 FY 24/25 FY 25/26 Prior Year
Account Dept Account Description Actuals Amendment Budget Proposed Budget Difference

NON DEPARTMENTAL
5105 000 Health Benefits $ 1,536 $ 1,080 $ 742 $ (338)
5107 000 Health Benefits - Retirees $ - $ 182,949 $ 186,430 $ 3,481 5109 000 CalPERs Annual Survivor $ - $ 649 $ 670 $ 21
5112 000 CA SUI/EDD $ - $ 130 $ - $ (130)
5113 000 EAP Program $ 1,615 $ 1,925 $ 1,983 $ 58
5200 000 CalPERS Unfunded Accrued Liability $ - $ 490,757 $ 603,286 $ 112,530 5301 000 Maintenance/Service Contracts $ - $ 10,000 $ 15,450 $ 5,450 5307 000 Technical Support $ 15,786 $ 20,000 $ 20,600 $ 600 5313 000 Computer Maintenance Contracts $ - $ - $ 7,500 $ 7,500 5401 000 Municipal Code Updates $ 2,351 $ 3,100 $ 3,193 $ 93 5402 000 Memberships Public Agencies $ 6,259 $ 10,000 $ 11,845 $ 1,845 5403 000 Memberships Voluntary $ 7,979 $ 10,000 $ 10,300 $ 300 5404 000 Arts Committee $ 1,391 $ 1,000 $ 10,300 $ 9,300 5405 000 Advertising $ - $ 20,600 $ 20,600 $ -
5406 000 Dues/Subscrptions/Publications $ 475 $ 1,500 $ 1,545 $ 45 5409 000 GASB 68 Reports $ 2,100 $ 2,100 $ - $ (2,100)
5410 000 Trainings/Meetings $ - $ 1,030 $ 1,000 $ (30)
5417 000 Donations $ 7,769 $ 6,000 $ 6,000 $ -
5421 000 Miscellaneous Expense $ 10,046 $ 8,000 $ 4,120 $ (3,880) 5422 000 Public Official Bonds $ 1,276 $ 1,381 $ 1,545 $ 164 5424 000 Bank Charges $ 30 $ 500 $ 515 $ 15
5427 000 Claims Payments $ - $ 30,000 $ 10,300 $ (19,700) 5502 000 Equipment Maintenance $ 8,458 $ 1,030 $ 1,030 $ - 5503 000 Auto Maintenance $ - $ 6,180 $ 3,605 $ (2,575) 5600 000 Office Phones $ 2,560 $ 1,545 $ 1,591 $ 46
5601 000 Utilities $ 31,704 $ 25,750 $ 32,651 $ 6,901
5605 000 Internet Service $ 3,306 $ 3,090 $ 9,270 $ 6,180 5700 000 Office Supplies $ 28,399 $ 25,750 $ 28,840 $ 3,090 5705 000 Equipment Purchases $ 10,129 $ 6,180 $ 5,150 $ (1,030) 5707 000 Computer Equipment $ - $ 14,500 $ 3,090 $ (11,410) DEPARTMENT TOTAL $ 143,167 $ 886,725 $ 1,003,151 $ 116,425

CITY COUNCIL
5000 100 Salaries $ - $ 50,000 $ 53,148 $ 3,148
5004 100 Auto Allowance $ 22,500 $ 2,400 $ 2,472 $ 72
5006 100 Fitness Pay $ 7,170 $ 7,800 $ 6,180 $ (1,620)
5102 100 Dental $ 4,318 $ 4,689 $ 3,646 $ (1,043)
5103 100 Vision $ 745 $ 775 $ 569 $ (206)
5104 100 Life Ins. $ 144 $ - $ - $ -
5105 100 Health Benefits $ - $ - $ - $ -
5106 100 Pers EE Portion Paid by Employer $ - $ 4,316 $ 5,262 $ 947 5108 100 CalPERS Employer $ 3,219 $ 4,882 $ 6,186 $ 1,304 5109 100 CalPERs Annual Survivor $ 48 $ - $ - $ -
5110 100 Deferred Compensation $ 13,500 $ 14,800 $ 18,540 $ 3,740 5111 100 FICA/Medicare $ 1,110 $ 1,911 $ 1,957 $ 46
5112 100 CA SUI/EDD $ 666 $ - $ - $ -
5200 100 CalPERS Unfunded Accrued Liability $ 16,157 $ - $ - 5406 100 Dues/Subscrptions/Publications $ 2,400 $ 1,622 $ 2,060 $ 438 5410 100 Trainings/Meetings $ 15,417 $ 20,000 $ 25,000 $ 5,000 5411 100 Elections $ - $ 3,450 $ - $ (3,450)
5419 100 Liability Insurance $ 1,183 $ 3,446 $ 5,241 $ 1,795 5423 100 Workers Compensation Insurance $ 4,079 $ 7,627 $ 10,474 $ 2,847 5600 100 Office Phones $ 3,511 $ 2,755 $ 2,838 $ 83
5703 100 Council Meeting $ 121 $ 1,000 $ 1,030 $ 30
5705 100 Equipment Purchases $ 4,888 $ 18,090 $ 15,450 $ (2,640) 5707 100 Computer Equipment $ - $ 2,000 $ 2,060 $ 60
DEPARTMENT TOTAL $ 101,175 $ 151,562 $ 162,113 $ 10,550

ADMINISTRATION
5000 200 Salaries $ 371,191 $ 455,076 $ 503,229 $ 48,153 5002 200 TEMP STAFFING $ - $ - $ - $ -
5004 200 Auto Allowance $ 3,600 $ 3,600 $ 3,708 $ 108 18 City of Sand City
Proposed Expenditure Budget FY 2025 - 2026
FY 23/24 FY 24/25 FY 25/26 Prior Year
Account Dept Account Description Actuals Amendment Budget Proposed Budget Difference 5006 200 Fitness Pay $ 1,180 $ 3,000 $ 4,017 $ 1,017
5009 200 Paid Time Off $ 11,860 $ 29,067 $ 15,450 $ (13,617) 5012 200 Over Time Pay $ - $ - $ - $ -
5018 200 Service Award $ - $ - $ - $ -
5100 200 L.T.D. $ 4,078 $ 4,191 $ 3,791 $ (400)
5102 200 Dental $ 6,475 $ 6,924 $ 7,519 $ 595
5103 200 Vision $ 589 $ 1,043 $ 1,074 $ 31
5104 200 Life Ins. $ 306 $ 590 $ 618 $ 28
5105 200 Health Benefits $ 57,785 $ 68,522 $ 71,699 $ 3,178 5106 200 PERS Retiree EE $ 32,767 $ - $ - $ -
5107 200 HEALTH-RETIREES $ 41,762 $ - $ - $ -
5108 200 CalPERS Employer $ 48 $ 43,139 $ 49,261 $ 6,122 5109 200 CalPERs Annual Survivor $ 9,500 $ - $ - $ -
5110 200 Deferred Compensation $ 5,166 $ 10,800 $ 11,124 $ 324 5111 200 FICA/Medicare $ - $ 6,733 $ 7,628 $ 895
5112 200 CA SUI/EDD $ 340 $ 468 $ - $ (468)
5200 200 CalPERS Unfunded Accrued Liability $ 581 $ - $ - 5300 200 Contract Services $ 51,000 $ 51,000 $ 62,830 $ 11,830 5301 200 Maintenance/Service Contracts $ 13,369 $ 13,390 $ 14,420 $ 1,030 5305 200 ADP/SHREDDING $ 5,761 $ 2,575 $ 2,652 $ 77
5307 200 Technical Spprt $ 325 $ - $ -
5406 200 Dues/Subscrptions/Publications $ 8,774 $ 5,500 $ 5,665 $ 165 5410 200 Trainings/Meetings $ 24,227 $ 17,510 $ 20,000 $ 2,490 5412 200 Employment Screening $ - $ - $ - $ -
5419 200 Liability Insurance $ 23,352 $ 27,892 $ 39,793 $ 11,901 5423 200 Workers Compensation Insurance $ 80,512 $ 59,169 $ 79,537 $ 20,368 5600 200 Office Phones $ 2,988 $ 1,545 $ 1,545 $ -
5705 200 Equipment Purchases $ 3,268 $ 1,000 $ 1,030 $ 30 5707 200 Computer Equipment $ - $ 20,600 $ 8,000 $ (12,600) DEPARTMENT TOTAL $ 760,804 $ 833,334 $ 914,591 $ 81,257

FINANCE
5000 300 Salaries $ 195,105 $ 206,073 $ 228,309 $ 22,236 5006 300 Fitness Pay $ 3,310 $ 3,900 $ 4,635 $ 735
5012 300 Overtime Pay $ - $ - $ - $ -
5100 300 L.T.D. $ 1,052 $ 2,446 $ 2,519 $ 73
5102 300 Dental $ 2,382 $ 4,722 $ 4,803 $ 81
5103 300 Vision $ 338 $ 742 $ 713 $ (29)
5104 300 Life Ins. $ 461 $ 472 $ 494 $ 22
5105 300 Health Benefits $ 39,566 $ 39,124 $ 39,124 $ (0) 5107 300 HEALTH-RETIREES $ - $ - $ - $ -
5108 300 CalPERS Employer $ 21,637 $ 24,740 $ 26,832 $ 2,092 5109 300 CalPERs Annual Survivor $ 48 $ - $ - $ -
5110 300 Deferred Compensation $ 5,200 $ 7,200 $ 7,416 $ 216 5111 300 FICA/Medicare $ 4,306 $ 4,841 $ 3,027 $ (1,814) 5112 300 CA SUI/EDD $ 313 $ - $ - $ -
5300 300 Contract Services $ 128,840 $ 23,000 $ 23,500 $ 500 5304 300 Audit $ 61,000 $ 57,000 $ 59,500 $ 2,500
5307 300 Technical Support $ 6,666 $ 500 $ 515 $ 15
5308 300 HDL/BL/PROP/SAL $ 32,914 $ 36,050 $ 37,132 $ 1,082 5313 300 Computer Maintenance Contracts $ 25,278 $ 65,000 $ 26,780 $ (38,220) 5406 300 Dues/Subscrptions/Publications $ 42 $ 515 $ 1,000 $ 485 5410 300 Trainings/Meetings $ 5,945 $ 8,240 $ 15,000 $ 6,760 5419 300 Liability Insurance $ 7,096 $ 13,109 $ 17,368 $ 4,259 5423 300 Workers Compensation Insurance $ 24,464 $ 27,231 $ 34,715 $ 7,484 5705 300 Equipment Purchases $ 7,268 $ 2,575 $ 2,652 $ 77 5707 300 Computer Equipment $ - $ 2,575 $ 2,652 $ 77
DEPARTMENT TOTAL $ 581,116 $ 530,054 $ 538,685 $ 8,631

ATTORNEY
5107 400 HEALTH-RETIREES $ 5,209 $ - $ -
5300 400 Contract Services/Legal Services $ 272,401 $ 375,000 $ 386,250 $ 11,250 DEPARTMENT TOTAL $ 277,610 $ 375,000 $ 386,250 $ 11,250 19 City of Sand City
Proposed Expenditure Budget FY 2025 - 2026
FY 23/24 FY 24/25 FY 25/26 Prior Year
Account Dept Account Description Actuals Amendment Budget Proposed Budget Difference

COMMUNITY DEVELOPMENT/PLANNING
5000 500 Salaries $ - $ - $ 161,058 $ 161,058
5006 500 Fitness Pay $ - $ - $ 1,854 $ 1,854
5012 500 Overtime Pay $ - $ - $ - $ -
5100 500 L.T.D. $ - $ - $ 1,452 $ 1,452
5102 500 Dental $ - $ - $ 2,716 $ 2,716
5103 500 Vision $ - $ - $ 361 $ 361
5104 500 Life Ins. $ - $ - $ 247 $ 247
5105 500 Health Benefits $ - $ - $ 32,576 $ 32,576
5107 500 HEALTH-RETIREES $ - $ - $ - $ -
5107 500 Health Benefits - Retirees $ 20,865 $ - $ - $ - 5108 500 CalPERS Employer $ - $ - $ 20,600 $ 20,600
5109 500 CalPERs Annual Survivor $ - $ - $ - $ -
5110 500 Deferred Compensation $ - $ - $ 3,708 $ 3,708
5111 500 FICA/Medicare $ - $ - $ 2,646 $ 2,646
5300 500 Contract Services $ 440,018 $ 782,000 $ 510,383 $ (271,617) 5306 500 IWORQ $ 2,042 $ 1,701 $ 1,751 $ 50
5405 500 Advertising $ - $ 293 $ - $ (293)
5410 500 Trainings/Meetings $ - $ 250 $ 5,000 $ 4,750
5419 500 Liability Insurance $ - $ - $ 12,894 $ 12,894
5423 500 Workers Compensation Insurance $ - $ - $ 25,772 $ 25,772 5600 500 Office Phones $ 1,270 $ 600 $ 618 $ 18
5707 500 Computer Equipment $ - $ - $ 3,000 $ 3,000
5355 500 Façade Program $ - $ 47,246 $ - $ (47,246)
DEPARTMENT TOTAL $ 485,764 $ 832,090 $ 786,636 $ (245,718)

BUILDING/CODE COMPLIANCE
5300 501 Contract Services $ - $ 115,000 $ 150,000 $ 35,000 5306 501 IWORQ $ 2,800 $ 4,790 $ 4,893 $ 103
DEPARTMENT TOTAL $ 40,690 $ 119,790 $ 154,893 $ 35,103

PUBLIC SAFETY
5000 601 Salaries $ 1,463,825 $ 1,503,226 $ 1,723,145 $ 219,918 5003 601 Reserves $ 25,258 $ 25,750 $ 56,906 $ 31,156
5005 601 Special Skills $ 16,823 $ 181,236 $ 1,236 $ (180,000) 5006 601 Fitness Pay $ 6,450 $ 8,400 $ 6,798 $ (1,602)
5007 601 Uniform Allow. $ 10,351 $ 9,270 $ 9,270 $ -
5008 601 PD Education $ 70,398 $ 82,393 $ 82,340 $ (53) 5009 601 Paid Time Off $ 268,017 $ 288,400 $ 206,000 $ (82,400) 5010 601 Holiday $ 12,668 $ 15,450 $ 58,710 $ 43,260
5012 601 Overtime $ 57,247 $ 85,000 $ 80,000 $ (5,000)
5014 601 Advance Disability Payment $ - $ - $ - $ -
5017 601 Shift Differential $ - $ 8,725 $ 20,600 $ 11,875 5100 601 L.T.D. $ 5,469 $ 5,872 $ 6,048 $ 176
5102 601 Dental $ 21,248 $ 23,597 $ 25,619 $ 2,022
5103 601 Vision $ 3,094 $ 3,254 $ 3,352 $ 98
5104 601 Life Ins. $ 2,322 $ 2,376 $ 2,719 $ 343
5105 601 Health Benefits $ 272,272 $ 264,419 $ 290,339 $ 25,921 5106 601 Pers EE Portion Paid by Employer $ - $ 12,125 $ 12,183 $ 58 5108 601 CalPERS Employer $ 363,766 $ 356,083 $ 351,190 $ (4,894) 5109 601 CalPERs Annual Survivor $ 307 $ - $ - $ -
5110 601 Deferred Compensation $ 48,450 $ 43,200 $ 44,496 $ 1,296 5111 601 FICA/Medicare $ 28,075 $ 32,107 $ 33,736 $ 1,628 5112 601 CA SUI/EDD $ 1,399 $ 133 $ 155 $ 22
5119 601 Longevity $ - $ 116,173 $ 116,173
5300 601 Contract Services $ - $ 32,500 $ 42,500 $ 10,000 5301 601 Maintenance/Service Contracts (NGEN for PD) $ 21,048 $ 24,436 $ 22,938 $ (1,498) 5307 601 Technical Support $ 19,520 $ 21,630 $ 20,600 $ (1,030) 5309 601 Animal Reg/Vet $ 3,864 $ 6,000 $ 5,150 $ (850) 5310 601 Criminal Justice Information System $ 44,580 $ 42,266 $ 45,000 $ 2,734 5311 601 911 Center Operations $ 41,151 $ 45,192 $ 51,301 $ 6,109 5312 601 Arrests/Investigations $ 4,480 $ 15,150 $ 10,300 $ (4,850) 20 City of Sand City
Proposed Expenditure Budget FY 2025 - 2026
FY 23/24 FY 24/25 FY 25/26 Prior Year
Account Dept Account Description Actuals Amendment Budget Proposed Budget Difference 5313 601 Computer Maintenance Contracts $ 15,443 $ 21,480 $ 22,145 $ 665 5406 601 Dues/Subscrptions/Publications $ 1,992 $ 2,369 $ 4,630 $ 2,261 5410 601 Trainings/Meetings $ 10,446 $ 11,330 $ 20,000 $ 8,670 5412 601 Emplmnt Screen $ 343 $ 3,500 $ 3,605 $ 105
5413 601 SRU Annual Fee $ 5,000 $ 5,000 $ 5,000 $ -
5419 601 Liability Insurance $ 93,953 $ 118,890 $ 153,610 $ 34,720 5420 601 Rental Payments $ 3,350 $ 5,768 $ 6,180 $ 412
5423 601 Workers Compensation Insurance $ 323,930 $ 259,977 $ 316,243 $ 56,266 5425 601 EOC Expenses $ 5,000 $ 5,000 $ 5,150 $ 150
5502 601 Equipment Maintenance $ - $ 5,150 $ 5,305 $ 155 5503 601 Auto Maint. $ 36,076 $ 17,660 $ 23,340 $ 5,680 5505 601 Auto Detailing $ 522 $ - $ 3,193 $ 3,193
5600 601 Office Phones $ 11,321 $ 8,500 $ 12,731 $ 4,231 5604 601 Nighthawk WiFi $ 2,897 $ 3,090 $ 3,183 $ 93
5605 601 Internet/Web $ 2,922 $ 3,193 $ 3,289 $ 96
5701 601 Police Supplies $ 3,919 $ 5,989 $ 6,684 $ 695
5702 601 Auto Fuel $ 29,032 $ 20,220 $ 25,462 $ 5,242
5704 601 DOJ- Vests $ 601 $ - $ 4,738 $ 4,738
5705 601 Equipment Purchases $ 1,539 $ 12,599 $ 15,450 $ 2,851 5706 601 Range Fees/SUP $ 1,575 $ 4,000 $ 10,300 $ 6,300 5707 601 Computer Equipment $ 34,862 $ 7,875 $ 40,000 $ 32,125 DEPARTMENT TOTAL $ 3,879,905 $ 3,659,779 $ 4,019,039 $ 359,259

FIRE DEPARTMENT
5300 602 Fire Contract $ 346,268 $ 358,387 $ 364,151 $ 5,764 DEPARTMENT TOTAL $ 346,268 $ 358,387 $ 364,151 $ 5,764

PUBLIC WORKS
5000 700 Salaries $ 251,647 $ 283,870 $ 292,381 $ 8,511 5005 700 Special Skills $ - $ 12,000 $ - $ (12,000)
5006 700 Fitness Pay $ 2,880 $ 3,000 $ 3,090 $ 90
5007 700 Uniform Allow. $ 4,158 $ 3,090 $ 3,183 $ 93
5009 700 Paid Time Off $ 2,049 $ 2,575 $ 2,652 $ 77
5012 700 Overtime $ 5,376 $ 3,000 $ 3,090 $ 90
5100 700 L.T.D. $ 2,542 $ 2,741 $ 2,823 $ 82
5102 700 Dental $ 5,244 $ 7,661 $ 6,161 $ (1,500)
5103 700 Vision $ 713 $ 1,145 $ 819 $ (326)
5104 700 Life Ins. $ 648 $ 648 $ 742 $ 94
5105 700 Health Benefits $ 48,305 $ 52,164 $ 52,164 $ - 5106 700 Pers EE Portion Paid by Employer $ 4,117 $ 11,772 $ 28,201 $ 16,429 5108 700 CalPERS Employer $ 47,838 $ 35,002 $ 34,134 $ (868) 5109 700 CalPERs Annual Survivor $ 71 $ 89 $ - $ (89)
5110 700 Deferred Compensation $ 8,000 $ 10,800 $ 11,124 $ 324 5111 700 FICA/Medicare $ 4,353 $ 5,063 $ 5,177 $ 113
5112 700 CA SUI/EDD $ 282 $ - $ - $ -
5119 601 Longevity $ - $ - $ 15,037 $ 15,037
5300 700 Contract Services $ 164,162 $ 77,000 $ 79,310 $ 2,310 5406 700 Dues/Subscrptions/Publications $ - $ 1,133 $ 1,030 $ (103) 5408 700 Permits/Licenses $ 13,644 $ 10,300 $ 10,609 $ 309 5410 700 Trainings/Meetings $ 1,557 $ 5,150 $ 5,150 $ - 5414 700 Adopt A Highway $ 4,200 $ 4,542 $ 4,635 $ 93
5419 700 Liability Insurance $ 15,917 $ 18,475 $ 25,225 $ 6,749 5423 700 Workers Compensation Insurance $ 54,878 $ 40,400 $ 50,420 $ 10,019 5502 700 Equipment Maintenance $ - $ 20,150 $ 10,300 $ (9,850) 5503 700 Auto Maintenance $ 11,526 $ 15,450 $ 15,450 $ - 5504 700 Pest control $ 650 $ 1,560 $ 1,545 $ (15)
5506 700 Stormwater Maintenance $ - $ 20,600 $ 21,218 $ 618 5507 700 Street Lighting $ 15,813 $ 30,000 $ 30,900 $ 900 5508 700 Street Maintenance $ 6,816 $ 66,950 $ 51,500 $ (15,450) 5509 700 Urban Runoff $ 7,120 $ - $ 51,000 $ 51,000
5600 700 Office Phones $ 1,738 $ 1,545 $ 1,751 $ 206
5602 700 Refuse/Trash $ 5,389 $ 9,270 $ 9,270 $ -
5605 700 Internet/Web $ 1,548 $ 1,750 $ 2,060 $ 310 21
City of Sand City
Proposed Expenditure Budget FY 2025 - 2026
FY 23/24 FY 24/25 FY 25/26 Prior Year
Account Dept Account Description Actuals Amendment Budget Proposed Budget Difference 5701 700 Flags/Banners $ 2,367 $ 5,624 $ 6,180 $ 556
5701 700 Supplies $ 3,046 $ 9,150 $ 10,300 $ 1,150
5702 700 Auto Fuel $ - $ 13,390 $ 10,300 $ (3,090)
5705 700 Equipment Purchase $ 15,023 $ 7,210 $ 5,150 $ (2,060) 5707 700 Computer Equipment $ - $ 1,030 $ 2,575 $ 1,545 5708 700 Equipment Rental $ 590 $ 1,545 $ 1,545 $ -
5709 700 Street Signs $ 2,147 $ 11,635 $ 8,240 $ (3,395) DEPARTMENT TOTAL $ 966,798 $ 808,481 $ 876,441 $ 67,960 PARKS
5300 701 Contract Services $ 5,700 $ 28,100 $ 28,840 $ 740 5511 701 Park/Landscape Improvements $ 6,773 $ 15,450 $ 15,914 $ 464 5501 701 Parks Maintenance $ 2,575 $ 2,575 $ -
5502 701 Equipment Maintenance $ 170 $ 2,575 $ 2,575 $ - 5603 701 Irrigation/Landscape $ 10,300 $ 5,150 $ (5,150) 5701 701 Park Supplies $ 3,222 $ 5,150 $ 5,150 $ -
5705 701 Equipment Purchases $ 3,664 $ 6,180 $ 6,180 $ - DEPARTMENT TOTAL $ 19,528 $ 70,330 $ 66,384 $ (3,947)

ENGINEERING
5300 702 Contract Services $ - $ 263,347 $ 245,000 $ (18,347) 5420 702 Storage Rental $ - $ 6,600 $ 7,379 $ 779
DEPARTMENT TOTAL $ - $ 269,947 $ 252,379 $ (17,568)

GOVERNMENT BUILDINGS
5415 703 Security/Alarms $ 1,957 $ 10,000 $ 10,300 $ 300 5418 703 Fire/Theft Insurance $ 46,670 $ 48,425 $ 51,500 $ 3,075 5500 703 Building Maintenance $ 17,683 $ 18,540 $ 15,450 $ (3,090) 5700 703 Office Supplies $ 249 $ 650 $ 515 $ (135)
DEPARTMENT TOTAL $ 66,559 $ 77,615 $ 77,765 $ 150

COMMUNITY OUTREACH
5302 502 West End $ 95,234 $ 95,000 $ 97,850 $ 2,850
5405 502 Advertising $ 15,755 $ 10,000 $ 10,300 $ 300
5410 502 Trainings/Meetings $ 829 $ 1,030 $ 1,061 $ 31
5416 502 City Events $ 35,320 $ 41,200 $ 42,436 $ 1,236 5500 502 Building Maintenance $ 4,925 $ 6,489 $ 6,684 $ 195 5510 502 Park Maintenance $ 5,935 $ 4,200 $ 4,326 $ 126 6002 502 Bike Trail Elec $ 4,219 $ 500 $ 515 $ 15
6207 502 Mural Festival $ 100,000 $ 80,000 $ 80,000 $ - DEPARTMENT TOTAL $ 262,500 $ 238,419 $ 243,172 $ 4,753

CAPITAL OUTLAY/PROJECTS
6000 900 Storm Water Improvements - Catalina $ - $ 652,000 $ 405,418 $ (246,582) 6000 900 Storm Water Improvements - Contra Costa $ - $ 1,639,500 $ 1,326,057 $ (313,443) 6000 704 Capital Outlay - Streets $ - $ - $ 762,000 $ 762,000 6000 601 Capital Outlay - Police Department $ 139,202 $ 133,998 $ 152,000 $ 18,002 6000 701 Capital Outlay - Art Park Imp $ 25,000 $ 100,000 $ 75,000 6001 902 Capital Outlay - Public Works $ (287) $ 42,293 $ 120,000 $ 77,707 6001 902 Capital Project - Coastal Trail $ 22,802 $ 423,000 $ 195,000 $ (228,000) 6002 902 Capital Project - Bike Trail $ 29,182 $ 275,818 $ 237,675 $ (38,143) 6003 902 Capital Project - Affordable Housing - PLHA $ 42,998 $ 240,650 $ - $ (240,650) 6000 902 Capital Outlay - City Hall Imp $ 17,667 $ 20,000 $ 50,000 $ 30,000 DEPARTMENT TOTAL $ 564,117 $ 3,452,258 $ 3,348,150 $ (104,108)

SPECIAL PROJECTS
6100 000 S of Tioga Reimbursements $ 337,153 $ 160,000 $ 35,000 $ (125,000) 6101 000 MST SURF Reimbursements $ 51,633 $ 180,000 $ 30,000 $ (150,000) 6102 000 R2 - Fairfield Reimbursements $ - $ - $ - $ -
6201 800 Digital Records $ 10,914 $ 20,000 $ - $ (20,000) 6203 800 Housing Element $ 216,024 $ 85,000 $ 85,000 $ - 6204 800 General Plan $ - $ 300,000 $ 250,000 $ (50,000) 6205 800 Retail Cannabis $ 2,829 $ 114,712 $ - $ (114,712) 22 City of Sand City
Proposed Expenditure Budget FY 2025 - 2026
FY 23/24 FY 24/25 FY 25/26 Prior Year
Account Dept Account Description Actuals Amendment Budget Proposed Budget Difference 6206 800 Website - REAP 2.0 Grant $ 38,527 $ 46,473 $ - $ (46,473) 6207 800 East Dunes City Wide ITP $ - $ - $ 100,000 $ 100,000 DEPARTMENT TOTAL $ 668,321 $ 906,185 $ 500,000 $ (406,185)

HOUSING ACCOUNT
1006 Housing Account $ - $ 586,781 $ - $ (586,781)
DEPARTMENT TOTAL $ - $ 586,781 $ - $ (586,781)

ENVIRONMENTAL ENHANCEMENT
Environmental Enhancement $ - $ - $ - $ -
DEPARTMENT TOTAL $ - $ - $ - $ -

EDGEWATER HABITAT
6202 800 North of Playa Habitat Conservation $ - $ 50,000 $ 50,000 $ - DEPARTMENT TOTAL $ - $ 50,000 $ 50,000 $ -
TOTALS $ 9,164,322 $ 14,206,738 $ 13,743,798 $ (663,205) 23

Budget and Personnel CommitteeJune 5, 2025

Budget and Personnel Committee
June 5, 2025