Budget and Personnel Committee
April 15, 2026

SPECIAL BUDGET MEETING

BUDGET AND PERSONNEL COMMITTEE
WEDNESDAY, APRIL 15, 2026
9:00 AM
1 1. CALL TO ORDER

2. ROLL CALL
AGENDA

BUDGET AND PERSONNEL COMMITTEE
Special Budget Meeting - Wednesday, April 15, 2026
9:00 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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Meeting ID: 836 9980 9087
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(669) 900-6833
Meeting ID: 836 9980 9087#
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TO PARTICIPATE IN PERSON:

City Hall Council Chambers
1 Pendergrass Way
Sand City, CA
Public Comments:

If any member of the public would like to provide written comments at the meeting, please do as set forth below.

Written: All comments received before 10:00 am the day of the meeting will be posted on the City’s website as “Correspondence” under the relevant agenda item and provided to the City Council at the meeting. Please email your comments to: [email protected].

Members of the public may participate by calling and speaking live during the designated time(s), subject to time limits that may be imposed pursuant to the Brown Act at the number provided above. Please use the "raise your hand" option on Zoom, and the City Clerk will call on your name.
2 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 February 6, 2026
Draft Minutes
4B. Consideration and Review of the Proposed Fiscal Year 2025-2026 Budget Amendment and Recommendation for Approval to the City Council Staff Report
Budget Amendment No. 1 for Fiscal Year 2025-2026

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 February 6, 2026
4 1

MINUTES

BUDGET AND PERSONNEL COMMITTEE
Special Budget Meeting - Friday, February 6, 2026,
10:00 AM

1. CALL TO ORDER
Mayor Carbone called the meeting to order at 10:15 am.

2. ROLL CALL

Present: Mayor Mary Ann Carbone
Committee Member Marilee Diaz
Staff: City Manager Vibeke Norgaard
Finance Manager Jennifer Pope
Admin Services Manger Audrey Cray

3. COMMUNICATIONS
There was no public comment.

4. ORDER OF BUSINESS
4A. Approve the Sand City budget and Personnel Committee Meeting Minutes for June 5, 2025
No public Comment received.

Upon motion by Committee Member Diaz and seconded by Mayor Carbone, the Budget and Personnel Committee voted 2-0 to approve the Budget and Personnel Committee Special Meeting minutes for June 5, 2025.
4B. Review of Audited Financial Reports for Fiscal Year Ending June 30, 2025, and Recommend Approval to the City Council
City Manager, Vibeke Norgaard introduced Rich Gonzales, Principal from CliftonLarsonAllen who gave a presentation of the audited financial statements for period ending June 30, 2025.

During the presentation Rich Gonzales informed the Committee that the City had a clean audit and did a great job with the conversion from the old finance software MOM to the new software ERP Pro.

Mayor Carbone asked Rich Gonzales to explain Deferred Outflows and Inflows of Resources, and she asked Rich to explain how the auditors do their sampling for the audit. Committee Member Diaz asked what was included in the Miscellaneous income line item in the Change of Net Position. 5 2
The Mayor thanked staff and the auditors for their work on the financial audit and Rich Gonzales for his presentation.

Upon motion by Committee Member Diaz and seconded by Mayor Carbone, the Budget and Personnel Committee voted 2-0 to recommend approval of the Fiscal Year 2024-2025 Audited Financial Statements and that they be taken to City Council for approval.

5. ADJOURNMENT
Mayor Carbone adjourned the meeting at 10:45 am.
6 AGENDA ITEM
4B.

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

STAFF REPORT
TO: Budget and Personnel Committee
FROM: Vibeke Norgaard, City Manager; Jennifer Pope, Finance Manager SUBJECT: Proposed Budget Amendment No. 1 for Fiscal Year 2025-2026 DATE: April 15, 2026
_______________________________________________________________________ BACKGROUND/DISCUSSION:

The Fiscal Year 2025–2026 Budget was adopted by the City Council on June 17, 2025.

As part of the City’s ongoing financial management practices, a budget amendment is presented to City Council to reflect Council’s decisions throughout the fiscal year and to ensure that revenues and expenditures remain aligned with the City’s operational needs.

This budget amendment reflects revised revenue and expenditure estimates and other necessary adjustments identified since the adoption of the original budget. The proposed changes are intended to maintain fiscal stability, ensure the accurate allocation of resources, and to support the City’s priorities for the remainder of the fiscal year.

The proposed FY 2025-2026 budget amendment includes total revenues of $14,759,929 and total proposed expenditures of $14,753,842, resulting in a projected surplus of $6,087. The proposed FY 2025-2026 budget amendment for Operating revenue is $11,551,202 and the City’s proposed budget amendment for operating expenditures is $9,956,760 resulting in a surplus of $1,594,442. The proposed FY 2025-2026 budget amendment for non-operating revenue is $3,208,727 and the City’s proposed budget amendment for non-operating expenditure is $4,797,082, resulting in a deficit of $1,588,355.

Revenue
The adopted revenue budget for FY 2025–2026 is $13,748,528. Revenues are now projected to exceed this amount. The proposed amended revenue budget is $14,759,929, representing an increase of $1,011,401.

Operating Revenue
Operating revenues are projected to increase by approximately $352,219 compared to the adopted budget. Key changes include:
 An estimated increase in Sales and Use Tax and Transaction Tax revenues, based on updated projections from HdL.
8  An increase in Business License Tax, adjusted based on actual receipts through January 31, 2026.
 Additional interest income, primarily from the Local Agency Investment Fund (LAIF) and the City’s money market account, reflecting higher-than-anticipated interest earnings.

Non-Operating Revenue
Non-operating revenues are projected to increase by approximately $644,182, largely due to grants that staff and consultants have succeeded in obtaining. This includes:
 The 2022 and 2023 Permanent Local Housing Allocation (PLHA) grant.  Grant funds from the Monterey Bay Air Resources District (MBARD) for the purchase of an electric vehicle (EV) street sweeper.
 The California Emerging Technology Fund (CETF) grant.

Additionally, $334,013 in grant funding is being carried forward from FY 2024–2025, from the following sources:
 Rural Energy for America Program (REAP) Grant
 Coastal Conservancy Grant
 MBARD Grant
 Cannabis Retail Grant
Expenditures
The adopted expenditure budget for FY 2025–2026 is $13,748,528. The proposed amended expenditure budget is $14,753,842, representing an increase of $1,005,314.

Operating Expenditures
Operating expenditures are projected to increase by $106,381. Notable changes include:
 An increase for City Council contracted legal services.  Production of the City newsletter and social media services.  Increased employer-paid PERS contributions due to corrections for three PERS Classic positions.
 An increase in audit costs related to additional work required to ensure accurate data transfer to new financial software.
 A decrease in Planning department budget items
 For the Police Department:
o An increase in overtime costs,
o The increase in overtime is offset by reductions in paid time off and reserve officer expenses.

Non-Operating Expenditures
Non-operating expenditures are projected to increase by $898,933. Items include:
 The purchase of a new EV street sweeper, partially funded by an MBARD grant. 9  Carryforward funds from FY 2024–2025 and additional funds for the Sand City Monument Sign.
 Affordable housing project/Art Park improvements.
 Carryforward funding for the cannabis retail licensing program and the City website rebuild, which are both offset by grant funding.
 Purchase of safety barriers (k-rails) by Public Works for use during public events.

Additional increases are related to reimbursable projects, including South of Tioga and MST SURF!. These costs are fully offset by corresponding revenues through developer reimbursement agreements.

CEQA:

This action does not constitute a "project" as defined by the California Environmental Quality Act (CEQA) guidelines section 15378.

FISCAL IMPACT:

The proposed amended FY 2025-2026 budget includes total revenues of $14,759,929 and total proposed expenditures of $14,753,842, resulting in a projected surplus of $6,087.

RECOMMENDATION:

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

ATTACHMENTS:

1. Budget Amendment No. 1 for Fiscal Year 2025-2026
10 Description FY 24/25
Actuals
FY 25-26
Approved Budget
FY 25-26
Proposed Amended
Budget
Budget
Increase or Decrease
Operating Revenue $12,065,599 $11,198,983 11,551,202 $352,219 Operating Expenditures $8,310,912 $9,850,379 9,956,760 $106,381 Surplus/Deficit $3,754,687 $1,348,604 1,594,442 $245,838 Description FY 24/25
Actuals
FY 25-26
Approved Budget
FY 25-26
Proposed Amended
Budget
Budget
Increase or Decrease
Non-Operating Revenue
Grants $587,082 $2,039,150 2,683,332 $644,182
General Fund Reserves for CIP $0 $380,875 380,875 $0
Special Projects $850,520 $129,520 144,520 $15,000
$1,437,602 $2,549,545 3,208,727 $659,182
Non-Operating Expenditures
Capital Projects $1,525,420 $3,348,149 4,207,918 $859,769 Special Projects $530,366 $550,000 589,164 $39,164
Total Non-Operating Expenditures $2,055,786 $3,898,149 4,797,082 $898,933 Surplus/Deficit -$618,184 -$1,348,604 -1,588,355 -$239,751 Total Operating and Non-Operating $3,136,503 $0 6,087 $6,087

CITY OPERATING BUDGET SUMMARY

CITY NON-OPERATING BUDGET SUMMARY
11 Description FY 24/25
Actuals
FY 25/26
Adopted Budget
FY 25/26
Actuals through
1/31/2026
FY 25/26
Proposed Amended
Budget
Budget Difference

OPERATING REVENUES
Property Taxes $152,632 $138,767 $83,455 $142,038 $3,271 Sales/Use Taxes $3,702,087 $3,679,759 $1,550,728 $3,726,034 $46,275 Transaction Tax $4,656,785 $4,676,905 $1,927,614 $4,704,441 $27,536 TOT Tax $93,014 $370,000 $53,960 $370,000 $0
Franchise Fees/Users Tax $450,083 $331,800 $169,438 $370,000 $38,200 Business License $673,446 $700,200 $713,387 $750,200 $50,000 Planning Revenues $13,329 $15,000 $1,667 $15,000 $0
Building Revenues $27,488 $27,150 $9,180 $27,150 $0
Police Revenues $226,687 $212,700 $158,009 $214,603 $1,903 Public Works Revenues $222,936 $85,182 $40,517 $87,182 $2,000 Interest $808,574 $456,000 $257,034 $546,000 $90,000
Rental $44,236 $43,000 $3,389 $48,000 $5,000
ROPS Residual $239,227 $225,000 $0 $225,000 $0
Misc. Revenues $694,227 $230,520 $44,105 $318,554 $88,034 Cal-Am $60,848 $7,000 $0 $7,000 $0
SUBTOTAL OPERATING REVENUE $12,065,599 $11,198,983 $5,012,483 $11,551,202 $352,219

NON-OPERATING REVENUE
Grants $587,082 $2,039,150 $63,041 $2,683,332 $644,182
Environmental Enhancement $439,956 $0 $0 $0 $0
General Fund Reserve (CIP) $0 $380,875 $0 $380,875 $0
Special Project Revenues $410,564 $129,520 $81,534 $144,520 $15,000 SUBTOTAL NON- OPERATING REVENUE $1,437,602 $2,549,545 $144,575 $3,208,727 $659,182 TOTAL REVENUE $13,503,201 $13,748,528 $5,157,058 $14,759,929 $1,011,401 City Revenue Budget Summary
12 City of Sand City
Recommended Revenue Budget Amendment FY 2025 - 2026
FY 24/25 FY 25/26 FY 25/26 FY 25/26 Increase
Account Dept Account Description Actuals Adopted Budget Actuals as of 1/31/2026 Proposed Amended Budget (Decrease)

NON DEPARTMENTAL
4005 000 Curr Prop Taxes $ 91,398.00 $ 76,450.00 $ 51,608.00 $ 82,543.00 $ 6,093.00 4006 000 RPTTF Residual $ 239,227.00 $ 225,000.00 $ - $ 225,000.00 $ - 4008 000 SA Admin Fees Reimbursement $ 152,156.00 $ - $ - $ 75,000.00 $ 75,000.00 4010 000 Prior Year Prop $ 903.00 $ 1,000.00 $ 480.00 $ 1,000.00 $ - 4012 000 Vehicle License Fee $ 44,133.00 $ 44,667.00 $ 22,752.00 $ 44,345.00 $ (322.00) 4013 000 MBASIA Claims $ 2,321.00 $ - $ 10,534.00 $ 10,534.00 $ 10,534.00 4015 000 SB 813 $ 11,943.00 $ 14,000.00 $ 8,570.00 $ 14,000.00 $ - 4020 000 Prop Tax Transf $ 3,956.00 $ 2,500.00 $ - $ - $ (2,500.00) 4025 000 Utility Users Tax $ 275,856.00 $ 180,000.00 $ 125,626.00 $ 220,000.00 $ 40,000.00 4030 000 Sales/Use Tax $ 3,702,087.00 $ 3,679,759.00 $ 1,550,728.00 $ 3,726,034.00 $ 46,275.00 4032 000 Transaction Tax $ 4,656,785.00 $ 4,676,905.00 $ 1,927,614.00 $ 4,704,441.00 $ 27,536.00 4033 000 State CASP Fee $ - $ - $ - $ - $ -
4034 000 TOT Tax $ 93,014.00 $ 370,000.00 $ 53,960.00 $ 370,000.00 $ - 4035 000 Cable Franchise $ 4,003.00 $ 5,000.00 $ 2,422.00 $ 5,000.00 $ - 4040 000 Refuse Franchise $ 78,447.00 $ 65,000.00 $ 41,390.00 $ 65,000.00 $ - 4041 000 AB939/SB1383 $ - $ 12,500.00 $ - $ 12,500.00 $ - 4042 000 CalAm Franchise Fee $ 8,235.00 $ 10,000.00 $ - $ 8,500.00 $ (1,500.00) 4045 000 PG & E Gas $ 3,979.00 $ 4,300.00 $ - $ 4,000.00 $ (300.00) 4050 000 PG & E Electric $ 48,663.00 $ 40,000.00 $ - $ 40,000.00 $ - 4055 000 Business License $ 673,446.00 $ 700,000.00 $ 713,387.00 $ 750,000.00 $ 50,000.00 4060 000 Business License Late Fee $ - $ 200.00 $ - $ 200.00 $ - 4340 000 HOPTR Tax $ 299.00 $ 150.00 $ 45.00 $ 150.00 $ - 4350 000 Seaside Sanitation $ 30,900.00 $ 15,000.00 $ - $ 15,000.00 $ - 4410 000 Int. General $ 140,427.00 $ 60,000.00 $ - $ 60,000.00 $ - 4411 000 OPEB Interest $ - $ 500.00 $ - $ 500.00 $ -
4412 000 Pro Equity MM Interest $ 59,485.00 $ - $ - $ 45,000.00 $ 45,000.00 4413 000 Housing Interes $ 15,343.00 $ 500.00 $ - $ 500.00 $ - 4414 000 Int GASB 87 $ 2,289.00 $ - $ - $ - $ -
4420 000 Int. LAIF $ 525,672.00 $ 350,000.00 $ 257,034.00 $ 400,000.00 $ 50,000.00 4425 000 LAIF Gain/Loss GASB 31 FMV $ 58,431.00 $ - $ - $ - $ - 4450 000 TVI CD Interest $ 6,927.00 $ 45,000.00 $ - $ 40,000.00 $ (5,000.00) 4500 000 West End Revenue $ 26,830.00 $ 49,500.00 $ 22,725.00 $ 49,500.00 $ - 4504 000 Art Park Events $ 200.00 $ 500.00 $ 300.00 $ 500.00 $ - 4529 000 MST SURF Proj $ 255,792.00 $ 30,000.00 $ 14,413.00 $ 30,000.00 $ - 4530 000 S of Tioga Reim $ 97,935.00 $ 35,000.00 $ 41,352.00 $ 45,000.00 $ 10,000.00 4533 000 CalAm Reimbursement - Wells $ - $ - $ 3,044.00 $ 5,000.00 4550 000 Copies Fee $ - $ 20.00 $ - $ 20.00 $ -
4703 000 Housing Account $ 25,000.00 $ - $ - $ - $ -
4705 000 City Property Sales $ 6,250.00 $ - $ - $ - $ - 4710 000 Mitigation $ - $ 1,500.00 $ - $ 1,500.00 $ -
4729 000 MBASIA/Fitness/Safety/HR $ 9,460.00 $ 8,500.00 $ - $ 15,000.00 $ 6,500.00 4730 000 MISC Rev $ 260,034.00 $ 20,000.00 $ 22,556.00 $ 5,000.00 $ (15,000.00) 4732 000 Reimbursements $ 42,372.00 $ 2,500.00 $ 10,036.00 $ 20,000.00 $ 17,500.00 4736 000 US Bank CalCard $ 1,109.00 $ 1,000.00 $ 679.00 $ 1,000.00 $ - 4740 000 Rental Income $ 44,236.00 $ 43,000.00 $ 3,389.00 $ 48,000.00 $ 5,000.00 4771 000 CERBT Disbursement $ 204,785.00 $ 205,000.00 $ - $ 205,000.00 $ - 4833 000 CAL AM Lease $ 60,848.00 $ 7,000.00 $ - $ 7,000.00 $ - DEPARTMENT TOTAL $ 11,965,176.00 $ 10,981,951.00 $ 4,884,644.00 $ 11,351,767.00 $ 364,816.00

COMMUNITY DEVELOPMENT/PLANNING
4106 500 Tree Permits $ - $ - $ 50.00 $ 100.00
4116 500 STR Application $ 957.00 $ 2,875.00 $ - $ 2,875.00 $ - 4120 500 Coastal Permit $ 1,575.00 $ 1,575.00 $ - $ 1,575.00 $ - 4125 500 CUP $ 4,200.00 $ 4,600.00 $ - $ 4,600.00 $ -
4126 500 Temporary CUP $ 1,300.00 $ 1,300.00 $ 1,078.00 $ 1,300.00 $ - 4145 500 Site Permits $ 3,319.00 $ 1,050.00 $ - $ 1,050.00 $ - 4155 500 Design Review $ 50.00 $ 700.00 $ - $ 700.00 $ - 4156 500 Sign Permit $ 528.00 $ 550.00 $ 360.00 $ 550.00 $ - 4159 500 CEQA Fees $ 350.00 $ 350.00 $ - $ 350.00 $ -
4160 500 Special Events Permits/Other Fees $ 1,050.00 $ 1,000.00 $ - $ 1,000.00 $ - 4219 500 Parking Permits $ - $ 1,000.00 $ - $ 1,000.00 $ - 4730 500 Misc $ - $ - $ 179.00
DEPARTMENT TOTAL $ 13,329.00 $ 15,000.00 $ 1,667.00 $ 15,000.00 $ -

BUILDING
4115 501 Building Permits $ 12,782.00 $ 13,500.00 $ 3,427.00 $ 13,500.00 $ - 4164 501 STR Inspection $ 1,766.00 $ 3,150.00 $ 1,588.00 $ 3,150.00 $ - 13 City of Sand City
Recommended Revenue Budget Amendment FY 2025 - 2026
FY 24/25 FY 25/26 FY 25/26 FY 25/26 Increase
Account Dept Account Description Actuals Adopted Budget Actuals as of 1/31/2026 Proposed Amended Budget (Decrease) 4165 501 Plan Check Fees $ 12,940.00 $ 10,500.00 $ 4,165.00 $ 10,500.00 $ - DEPARTMENT TOTAL $ 27,488.00 $ 27,150.00 $ 9,180.00 $ 27,150.00 $ -

PUBLIC SAFETY
4069 601 CLEEP Grant $ 194,664.00 $ 180,000.00 $ 143,203.00 $ 180,000.00 $ - 4210 601 City Fines $ 2,679.00 $ 4,200.00 $ 932.00 $ 3,000.00 $ (1,200.00) 4211 601 Vehicle release $ 105.00 $ 1,000.00 $ 95.00 $ 500.00 $ (500.00) 4221 601 Sand City Parking $ 8,430.00 $ 7,500.00 $ 3,450.00 $ 7,500.00 $ - 4325 601 Motor Vehicle $ 95.00 $ 500.00 $ - $ 500.00 $ - 4330 601 Prop 172 $ 417.00 $ 500.00 $ 7,786.00 $ 500.00 $ - 4335 601 Post Reimburse $ 8,077.00 $ 4,100.00 $ - $ 4,100.00 $ - 4515 601 Dog Licensing $ - $ 100.00 $ - $ 100.00 $ -
4524 601 Asset Forfeitur $ - $ 1,500.00 $ - $ 500.00 $ (1,000.00) 4525 601 Unclaimed Property $ - $ - $ 3.00 $ 3.00 $ 3.00 4560 601 Special Police Reports $ 260.00 $ 400.00 $ 40.00 $ 400.00 $ - 4647 601 Bullet Proof Vest Grant $ - $ 1,900.00 $ - $ - $ (1,900.00) 4836 601 CSA74-Grant EMS $ 2,500.00 $ 2,500.00 $ 2,500.00 $ 2,500.00 $ - DEPARTMENT TOTAL $ 217,227.00 $ 204,200.00 $ 158,009.00 $ 199,603.00 $ (4,597.00)

PUBLIC WORKS
4150 700 Building Development Fees $ - $ 500.00 $ - $ 500.00 $ - 4160 700 Engineering Fees $ 21,697.00 $ 18,000.00 $ 14,351.00 $ 20,000.00 $ 2,000.00 4205 700 CA Code Fines $ 974.00 $ 750.00 $ 414.00 $ 750.00 $ - 4305 700 Gas Tax Funds (HUTA) $ 17,178.00 $ 15,988.00 $ 8,446.00 $ 15,988.00 $ - 4302 700 Measure X $ 172,009.00 $ 40,000.00 $ 12,923.00 $ 40,000.00 $ - 4306 700 Road Maintenance Rehab (RMRA) $ 11,078.00 $ 9,944.00 $ 4,383.00 $ 9,944.00 $ - DEPARTMENT TOTAL $ 222,936.00 $ 85,182.00 $ 40,517.00 $ 87,182.00 $ 2,000.00 GRANTS
4605 802 MBARD Grant - Street Sweeper $ - $ - $ 200,000.00 $ 200,000.00 4606 802 CA Emerging Tech Fund (CETF) $ - $ - $ 10,000.00 $ 10,000.00 4608 802 REAP Grant $ 39,445.00 $ - $ 8,260.00 $ 13,732.00 $ 13,732.00 4609 802 PLHA Grant $ 217,508.00 $ - $ - $ 100,169.00 $ 100,169.00 4611 802 Coastal Trail Coastal Conservancy/CDBG $ 209,544.00 $ 70,000.00 $ 43,652.00 $ 333,456.00 $ 263,456.00 4612 802 Multi Use Trail - MBARD/AMBAG Grant $ - $ 237,675.00 $ - $ 274,500.00 $ 36,825.00 4613 802 Cannabis Grant $ 76,535.00 $ - $ - $ 20,000.00 $ 20,000.00 4682 802 Prop 1 SW IRWM - Catalina $ 44,050.00 $ 405,418.00 $ 1,129.00 $ 405,418.00 $ - 4683 802 PROP 1 SW - Contra Costa $ - $ 1,326,057.00 $ - $ 1,326,057.00 $ - DEPARTMENT TOTAL $ 587,082.00 $ 2,039,150.00 $ 63,041.00 $ 2,683,332.00 $ 434,182.00

GENERAL FUND RESERVE (CIP)
General Fund Reserve for CIP $ 380,875.00 $ - $ 380,875.00 $ - GF RESERVE TOTAL $ - $ 380,875.00 $ - $ 380,875.00 $ -

ENVIRONMENTAL ENHANCEMENT
4755 000 Environmental Enhancement Fees $ 439,956.00 $ - $ - $ - $ - ENVIRONMENTAL ENHANCEMENT TOTAL $ 439,956.00 $ - $ - $ - $ -

EDGEWATER HABITAT
4706 502 Habitat Revenue $ 30,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ - 4410 000 Edgewater Account Intertest $ 7.00 $ 20.00 $ - $ 20.00 $ - HABITAT TOTAL $ 30,007.00 $ 15,020.00 $ - $ 15,020.00 $ - GRAND TOTAL EXPENDITURES $ 13,503,201.00 $ 13,748,528.00 $ 5,157,058.00 $ 14,759,929.00 $ 1,011,401.00 14 2025-2026 Proposed Amended Revenue Budget
Property Taxes 1%
Sales/Use Taxes 25%
Transaction Tax 32%
TOT Tax 3% Franchise/Users Tax 3%
Business License 5%
Planning/Building, .25%
Police Department 1%
Public Works .52%
Investment Income 4%
Lease/Rent .3%
ROPS Residual 2%
Misc Rev 2%
Special Projects .86%
Grants 18%
General Fund Reserve for CIP 3%
15 Description FY 24/25
Actuals
FY 25/26
Adopted Budget
FY 25/26
Actuals through
1/31/2026
FY 25/26
Proposed Amended
Budget
Budget Difference

OPERATING EXPENSES
City Council $133,696 $162,113 $112,761 $205,042 $42,929 Administration $818,629 $914,591 $709,458 $968,433 $53,842 Finance $524,497 $538,685 $441,656 $590,858 $52,173
Attorney $239,887 $386,250 $121,690 $386,250 $0
Planning $527,481 $786,636 $279,502 $715,082 -$71,554
Building $71,324 $154,893 $36,789 $154,949 $56
Police $3,474,183 $4,019,039 $2,704,908 $4,057,561 $38,522 Fire $354,578 $364,150 $364,150 $364,150 $0
Public Works/Engineering $957,106 $1,133,550 $565,683 $1,131,324 -$2,226 Parks $36,981 $66,384 $8,939 $66,384 $0
Government Buildings $76,219 $77,765 $60,733 $88,315 $10,550 Community Outreach/Economic Development $103,503 $243,172 $108,966 $243,346 $174 Non-Departmental $992,828 $1,003,151 $824,597 $985,066 -$18,085 SUBTOTAL FOR OPERATING EXPENSES $8,310,912 $9,850,379 $6,339,832 $9,956,760 $106,381

NON-OPERATING EXPENSES
Capital Outlay $1,525,420 $3,348,149 $158,596 $4,207,918 $859,769 Special Projects $530,366 $550,000 $120,636 $589,164 $39,164 SUBTOTAL NON-OPERATING EXPENSES $2,055,786 $3,898,149 $279,232 $4,797,082 $898,933 TOTAL EXPENSES $10,366,698 $13,748,528 $6,619,064 $14,753,842 $1,005,314 City Expenditure Budget Summary
16 City of Sand City
Proposed Expenditure Budget Amendment FY 2025 - 2026
FY 24/25 FY 25/26 FY 25/26 FY 25/26 Budget
Account Dept Account Description Actuals Adopted Budget Actuals as of 1/31/26 Proposed Amended Budget Difference

NON DEPARTMENTAL
5105 000 Health Benefits $ 1,321.00 $ 742.00 $ 487.00 $ 639.00 $ (103.00) 5107 000 Health Benefits - Retirees $ 197,668.00 $ 186,430.00 $ 119,689.00 $ 181,011.00 $ (5,419.00) 5109 000 CalPERs Annual Survivor $ - $ 670.00 $ 1,708.00 $ 1,708.00 $ 1,038.00 5112 000 CA SUI/EDD $ (130.00) $ - $ - $ - $ -
5113 000 EAP Program $ 1,925.00 $ 1,983.00 $ 1,862.00 $ 1,862.00 $ (121.00) 5200 000 CalPERS Unfunded Accrued Liability $ 490,756.00 $ 603,286.00 $ 585,715.00 $ 585,715.00 $ (17,571.00) 5301 000 Maintenance/Service Contracts $ 6,337.00 $ 15,450.00 $ 3,062.00 $ 15,450.00 $ - 5307 000 Technical Support $ 17,662.00 $ 20,600.00 $ 9,311.00 $ 20,600.00 $ - 5313 000 Computer Maintenance Contracts $ - $ 7,500.00 $ 5,914.00 $ 7,500.00 $ - 5401 000 Municipal Code Updates $ 1,245.00 $ 3,193.00 $ 5,173.00 $ 8,500.00 $ 5,307.00 5402 000 Memberships Public Agencies $ 89,616.00 $ 11,845.00 $ 7,766.00 $ 11,845.00 $ - 5403 000 Memberships Voluntary $ 8,957.00 $ 10,300.00 $ 7,489.00 $ 10,300.00 $ - 5404 000 Arts Committee $ - $ 10,300.00 $ - $ 10,300.00 $ - 5405 000 Advertising $ 24,420.00 $ 20,600.00 $ 14,066.00 $ 20,600.00 $ - 5406 000 Dues/Subscrptions/Publications $ 2,377.00 $ 1,545.00 $ 1,490.00 $ 2,000.00 $ 455.00 5409 000 GASB 68 Reports $ 2,100.00 $ - $ 900.00 $ 900.00 $ 900.00 5410 000 Trainings/Meetings $ 1,123.00 $ 1,000.00 $ 788.00 $ 1,200.00 $ 200.00 5417 000 Donations $ 6,000.00 $ 6,000.00 $ 11,000.00 $ 14,000.00 $ 8,000.00 5421 000 Miscellaneous Expense $ 9,230.00 $ 4,120.00 $ 4,813.00 $ 8,000.00 $ 3,880.00 5422 000 AICP Crime Ins $ 1,381.00 $ 1,545.00 $ 1,453.00 $ 1,453.00 $ (92.00) 5424 000 Bank Charges $ 94.00 $ 515.00 $ 22.00 $ 515.00 $ - 5427 000 Claims Payments $ 29,785.00 $ 10,300.00 $ - $ 5,000.00 $ (5,300.00) 5502 000 Equipment Maintenance $ 331.00 $ 1,030.00 $ 450.00 $ 1,030.00 $ - 5503 000 Auto Maintenance $ 1,400.00 $ 3,605.00 $ 3,500.00 $ 3,605.00 $ - 5600 000 Office Phones $ 1,397.00 $ 1,591.00 $ 289.00 $ 1,000.00 $ (591.00) 5601 000 Utilities $ 51,377.00 $ 32,651.00 $ 29,292.00 $ 32,651.00 $ - 5605 000 Internet Service/Web/TV $ 4,286.00 $ 9,270.00 $ 2,754.00 $ 9,270.00 $ - 5700 000 Office Supplies $ 13,180.00 $ 28,840.00 $ 5,269.00 $ 20,000.00 $ (8,840.00) 5705 000 Equipment Purchases $ 2,936.00 $ 5,150.00 $ - $ 5,150.00 $ - 5707 000 Computer Equipment $ 26,054.00 $ 3,090.00 $ 163.00 $ 3,090.00 $ - 5908 000 Claims Cost $ - $ 172.00 $ 172.00 $ 172.00
DEPARTMENT TOTAL $ 992,828.00 $ 1,003,151.00 $ 824,597.00 $ 985,066.00 $ (18,257.00)

CITY COUNCIL
5000 100 Salaries $ 44,650.00 $ 53,148.00 $ 40,100.00 $ 61,100.00 $ 7,952.00 5004 100 Auto Allowance $ 2,400.00 $ 2,472.00 $ 1,600.00 $ 2,400.00 $ (72.00) 5006 100 Fitness Pay $ 7,050.00 $ 6,180.00 $ 4,100.00 $ 6,100.00 $ (80.00) 5102 100 Dental $ 4,766.00 $ 3,646.00 $ 3,408.00 $ 4,940.00 $ 1,294.00 5103 100 Vision $ 757.00 $ 569.00 $ 506.00 $ 731.00 $ 162.00 5106 100 Pers EE Portion Paid by Employer $ 1,244.00 $ 5,262.00 $ 1,659.00 $ 2,488.00 $ (2,774.00) 5108 100 CalPERS Employer $ 5,557.00 $ 6,186.00 $ 4,211.00 $ 6,316.00 $ 130.00 5110 100 Deferred Compensation $ 16,277.00 $ 18,540.00 $ 9,475.00 $ 14,375.00 $ (4,165.00) 5111 100 FICA/Medicare $ 1,892.00 $ 1,957.00 $ 1,545.00 $ 2,401.00 $ 444.00 5300 100 Contract Services $ - $ - $ - $ 38,000.00 $ 38,000.00 5406 100 Dues/Subscrptions/Publications $ 1,622.00 $ 2,060.00 $ - $ 2,060.00 $ - 5410 100 Trainings/Meetings $ 28,697.00 $ 25,000.00 $ 10,538.00 $ 25,000.00 $ - 5411 100 Elections $ 1,490.00 $ - $ - $ - $ -
5419 100 Liability Insurance $ 3,215.00 $ 5,241.00 $ 5,088.00 $ 5,088.00 $ (153.00) 5421 100 Misc Expense $ - $ - $ 443.00 $ 500.00 $ 500.00 5423 100 Workers Compensation Insurance $ 7,031.00 $ 10,474.00 $ 10,169.00 $ 10,469.00 $ (5.00) 5600 100 Office Phones $ 4,041.00 $ 2,838.00 $ 1,647.00 $ 3,000.00 $ 162.00 5703 100 Council Meeting $ 295.00 $ 1,030.00 $ - $ 1,030.00 $ - 5705 100 Equipment Purchases $ 1,284.00 $ 15,450.00 $ 16,984.00 $ 16,984.00 $ 1,534.00 5707 100 Computer Equipment $ 1,428.00 $ 2,060.00 $ 1,288.00 $ 2,060.00 $ - DEPARTMENT TOTAL $ 133,696.00 $ 162,113.00 $ 112,761.00 $ 205,042.00 $ 42,929.00

ADMINISTRATION
5000 200 Salaries $ 476,645.00 $ 503,229.00 $ 338,337.00 $ 513,156.00 $ 9,927.00 5004 200 Auto Allowance $ 3,300.00 $ 3,708.00 $ 2,400.00 $ 3,600.00 $ (108.00) 5006 200 Fitness Pay $ 2,925.00 $ 4,017.00 $ 2,400.00 $ 3,600.00 $ (417.00) 5009 200 Paid Time Off $ 29,067.00 $ 15,450.00 $ - $ 15,450.00 $ - 5012 200 Over Time Pay $ 75.00 $ - $ - $ - $ -
5100 200 L.T.D. $ 4,224.00 $ 3,791.00 $ 2,538.00 $ 3,808.00 $ 17.00 5102 200 Dental $ 6,857.00 $ 7,519.00 $ 4,725.00 $ 7,089.00 $ (430.00) 5103 200 Vision $ 1,029.00 $ 1,074.00 $ 659.00 $ 989.00 $ (85.00) 5104 200 Life Ins. $ 462.00 $ 618.00 $ 288.00 $ 432.00 $ (186.00) 5105 200 Health Benefits $ 68,069.00 $ 71,699.00 $ 46,963.00 $ 71,279.00 $ (420.00) 5106 200 PERS EE Portion Paid by ER $ - $ - $ 92,010.00 $ 42,016.00 $ 42,016.00 17 City of Sand City
Proposed Expenditure Budget Amendment FY 2025 - 2026
FY 24/25 FY 25/26 FY 25/26 FY 25/26 Budget
Account Dept Account Description Actuals Adopted Budget Actuals as of 1/31/26 Proposed Amended Budget Difference 5108 200 CalPERS Employer $ 33,149.00 $ 49,261.00 $ 27,414.00 $ 44,470.00 $ (4,791.00) 5110 200 Deferred Compensation $ 8,400.00 $ 11,124.00 $ 7,195.00 $ 10,795.00 $ (329.00) 5111 200 FICA/Medicare $ 7,128.00 $ 7,628.00 $ 5,293.00 $ 7,937.00 $ 309.00 5300 200 Contract Services $ 54,215.00 $ 62,830.00 $ 36,850.00 $ 72,830.00 $ 10,000.00 5301 200 Maintenance/Service Contracts $ 11,757.00 $ 14,420.00 $ 5,846.00 $ 5,846.00 $ (8,574.00) 5305 200 ADP/SHREDDING $ 1,261.00 $ 2,652.00 $ 891.00 $ 2,652.00 $ - 5403 200 Membership Voluntary $ 390.00 $ 390.00 $ 390.00 5406 200 Dues/Subscrptions/Publications $ - $ 5,665.00 $ 1,441.00 $ 5,665.00 $ - 5410 200 Trainings/Meetings $ 21,374.00 $ 20,000.00 $ 13,568.00 $ 30,000.00 $ 10,000.00 5419 200 Liability Insurance $ 26,420.00 $ 39,794.00 $ 38,634.00 $ 38,634.00 $ (1,160.00) 5423 200 Workers Compensation Insurance $ 57,773.00 $ 79,537.00 $ 77,220.00 $ 77,220.00 $ (2,317.00) 5600 200 Office Phones $ 2,288.00 $ 1,545.00 $ 315.00 $ 1,545.00 $ - 5705 200 Equipment Purchases $ 510.00 $ 1,030.00 $ 201.00 $ 1,030.00 $ - 5707 200 Computer Equipment $ 1,701.00 $ 8,000.00 $ 3,880.00 $ 8,000.00 $ - DEPARTMENT TOTAL $ 818,629.00 $ 914,591.00 $ 709,458.00 $ 968,433.00 $ 53,842.00

FINANCE
5000 300 Salaries $ 206,970.00 $ 228,309.00 $ 156,015.00 $ 234,203.00 $ 5,894.00 5006 300 Fitness Pay $ 3,825.00 $ 4,635.00 $ 2,400.00 $ 3,600.00 $ (1,035.00) 5012 300 Overtime Pay $ 75.00 $ - $ - $ - $ -
5100 300 Long Term Disability $ 1,825.00 $ 2,518.00 $ 1,493.00 $ 2,240.00 $ (278.00) 5102 300 Dental $ 4,722.00 $ 4,803.00 $ 3,016.00 $ 4,526.00 $ (277.00) 5103 300 Vision $ 725.00 $ 713.00 $ 424.00 $ 636.00 $ (77.00) 5104 300 Life Ins. $ 430.00 $ 494.00 $ 287.00 $ 431.00 $ (63.00) 5105 300 Health Benefits $ 37,984.00 $ 39,124.00 $ 25,322.00 $ 37,983.00 $ (1,141.00) 5106 300 PERS EE Portion Paid by ER $ - $ - $ 89,768.00 $ 41,260.00 $ 41,260.00 5108 300 CalPERS Employer $ 36,998.00 $ 26,832.00 $ 19,534.00 $ 29,330.00 $ 2,498.00 5110 300 Deferred Compensation $ 6,800.00 $ 7,416.00 $ 4,794.00 $ 7,194.00 $ (222.00) 5111 300 FICA/Medicare $ 4,398.00 $ 3,027.00 $ 2,640.00 $ 3,962.00 $ 935.00 5300 300 Contract Services $ 21,600.00 $ 23,500.00 $ 4,850.00 $ 23,500.00 $ - 5304 300 Audit $ 65,355.00 $ 59,500.00 $ 51,520.00 $ 67,000.00 $ 7,500.00 5307 300 Technical Support $ 553.00 $ 515.00 $ - $ 515.00 $ - 5308 300 HDL/BL/PROP/SAL $ 25,754.00 $ 37,132.00 $ 23,090.00 $ 37,132.00 $ - 5313 300 Computer Maintenance Contracts $ 62,834.00 $ 26,780.00 $ 746.00 $ 26,780.00 $ - 5406 300 Dues/Subscrptions/Publications $ 428.00 $ 1,000.00 $ - $ 1,000.00 $ - 5410 300 Trainings/Meetings $ 3,996.00 $ 15,000.00 $ 4,990.00 $ 15,000.00 $ - 5419 300 Liability Insurance $ 12,219.00 $ 17,368.00 $ 16,862.00 $ 16,862.00 $ (506.00) 5423 300 Workers Compensation Insurance $ 26,720.00 $ 34,715.00 $ 33,704.00 $ 33,704.00 $ (1,011.00) 5705 300 Equipment Purchases $ - $ 2,652.00 $ 201.00 $ 2,000.00 $ (652.00) 5707 300 Computer Equipment $ 286.00 $ 2,652.00 $ - $ 2,000.00 $ (652.00) DEPARTMENT TOTAL $ 524,497.00 $ 538,685.00 $ 441,656.00 $ 590,858.00 $ 52,173.00

ATTORNEY
5300 400 Contract Services/Legal Services $ 239,887.00 $ 386,250.00 $ 121,690.00 $ 386,250.00 $ - DEPARTMENT TOTAL $ 239,887.00 $ 386,250.00 $ 121,690.00 $ 386,250.00 $ -

COMMUNITY DEVELOPMENT/PLANNING
5000 500 Salaries $ - $ 161,058.00 $ 69,842.00 $ 112,771.00 $ (48,287.00) 5006 500 Fitness Pay $ - $ 1,854.00 $ 300.00 $ 700.00 $ (1,154.00) 5100 500 L.T.D. $ - $ 1,452.00 $ - $ 368.00 $ (1,084.00) 5102 500 Dental $ - $ 2,716.00 $ 458.00 $ 915.00 $ (1,801.00) 5103 500 Vision $ - $ 361.00 $ 74.00 $ 148.00 $ (213.00) 5104 500 Life Ins. $ - $ 247.00 $ 72.00 $ 144.00 $ (103.00) 5105 500 Health Benefits $ - $ 32,576.00 $ 11,079.00 $ 17,410.00 $ (15,166.00) 5107 500 HEALTH-RETIREES $ 3,454.64 $ - $ - $ - $ -
5108 500 CalPERS Employer $ - $ 20,600.00 $ 5,559.00 $ 8,976.00 $ (11,624.00) 5110 500 Deferred Compensation $ - $ 3,708.00 $ 2,011.00 $ 3,211.00 $ (497.00) 5111 500 FICA/Medicare $ - $ 2,646.00 $ 1,178.00 $ 1,898.00 $ (748.00) 5300 500 Contract Services $ 504,628.00 $ 510,383.00 $ 136,204.00 $ 510,383.00 $ - 5313 601 Computer Software $ - $ - $ - $ 500.00 $ 500.00 5306 500 IWORQ $ 1,701.00 $ 1,751.00 $ 1,701.00 $ 1,701.00 $ (50.00) 5355 500 Façade Program $ 20,000.00 $ - $ 9,800.00 $ 9,800.00 $ 9,800.00 5405 500 Advertising $ 293.00 $ - $ - $ - $ -
5410 500 Trainings/Meetings $ 177.00 $ 5,000.00 $ 932.00 $ 5,000.00 $ - 5419 500 Liability Insurance $ - $ 12,894.00 $ 12,518.00 $ 12,518.00 $ (376.00) 5423 500 Workers Compensation Insurance $ - $ 25,772.00 $ 25,021.00 $ 25,021.00 $ (751.00) 5600 500 Office Phones $ 682.00 $ 618.00 $ 298.00 $ 618.00 $ - 5707 500 Computer Equipment $ - $ 3,000.00 $ 2,455.00 $ 3,000.00 $ - 18 City of Sand City
Proposed Expenditure Budget Amendment FY 2025 - 2026
FY 24/25 FY 25/26 FY 25/26 FY 25/26 Budget
Account Dept Account Description Actuals Adopted Budget Actuals as of 1/31/26 Proposed Amended Budget Difference DEPARTMENT TOTAL $ 527,481.00 $ 786,636.00 $ 279,502.00 $ 715,082.00 $ (71,554.00)

BUILDING/CODE COMPLIANCE
5300 501 Contract Services $ 66,725.00 $ 150,000.00 $ 32,090.00 $ 150,000.00 $ - 5306 501 IWORQ $ 4,599.00 $ 4,893.00 $ 4,599.00 $ 4,599.00 $ (294.00) 5600 501 Office Phones $ - $ - $ 100.00 $ 350.00 $ 350.00 DEPARTMENT TOTAL $ 71,324.00 $ 154,893.00 $ 36,789.00 $ 154,949.00 $ 56.00

POLICE DEPARTMENT
5000 601 Salaries $ 1,435,406.00 $ 1,723,145.00 $ 1,135,263.00 $ 1,723,145.00 $ - 5003 601 Reserves $ 27,457.00 $ 56,906.00 $ 22,067.00 $ 33,099.00 $ (23,807.00) 5005 601 Special Skills $ 188,247.00 $ 1,236.00 $ 78,883.00 $ 5,314.00 $ 4,078.00 5006 601 Fitness Pay $ 8,400.00 $ 6,798.00 $ 9,077.00 $ 15,636.00 $ 8,838.00 5007 601 Uniform Allow. $ 9,745.00 $ 9,270.00 $ 6,000.00 $ 9,000.00 $ (270.00) 5008 601 PD Education $ 71,769.00 $ 82,340.00 $ 49,593.00 $ 72,320.00 $ (10,020.00) 5009 601 Paid Time Off $ 143,116.00 $ 206,000.00 $ 27,923.00 $ 150,000.00 $ (56,000.00) 5010 601 Holiday $ 3,171.00 $ 58,710.00 $ 14,818.00 $ 22,300.00 $ (36,410.00) 5012 601 Overtime $ 132,015.00 $ 80,000.00 $ 152,192.00 $ 215,000.00 $ 135,000.00 5014 601 Advance Disability Payment $ 29,065.00 $ - $ - $ - $ - 5017 601 Shift Differential $ 12,028.00 $ 20,600.00 $ 13,894.00 $ 20,738.00 $ 138.00 5018 601 Service Awards $ 3,000.00 $ 500.00 $ 500.00 $ 500.00 5100 601 L.T.D. $ 6,032.00 $ 6,047.00 $ 3,915.00 $ 5,872.00 $ (175.00) 5102 601 Dental $ 19,569.00 $ 25,618.00 $ 15,786.00 $ 23,685.00 $ (1,933.00) 5103 601 Vision $ 3,226.00 $ 3,352.00 $ 2,164.00 $ 3,247.00 $ (105.00) 5104 601 Life Ins. $ 2,227.00 $ 2,718.00 $ 1,581.00 $ 2,373.00 $ (345.00) 5105 601 Health Benefits $ 252,537.00 $ 290,339.00 $ 207,558.00 $ 310,858.00 $ 20,519.00 5106 601 Pers EE Portion Paid by Employer $ 3,327.00 $ 12,183.00 $ 4,720.00 $ 7,080.00 $ (5,103.00) 5108 601 CalPERS Employer $ 366,539.00 $ 351,190.00 $ 244,113.00 $ 367,540.00 $ 16,350.00 5110 601 Deferred Compensation $ 34,500.00 $ 44,496.00 $ 28,761.00 $ 43,161.00 $ (1,335.00) 5111 601 FICA/Medicare $ 29,733.00 $ 33,736.00 $ 20,644.00 $ 29,204.00 $ (4,532.00) 5112 601 CA SUI/EDD $ 133.00 $ 155.00 $ - $ - $ (155.00) 5119 601 Longevity $ - $ 116,173.00 $ - $ 116,173.00 $ - 5300 601 Contract Services $ 32,500.00 $ 42,500.00 $ 43,827.00 $ 45,000.00 $ 2,500.00 5301 601 Maintenance/Service Contracts (NGEN for PD$ 24,436.00 $ 22,938.00 $ 16,515.00 $ 22,938.00 $ - 5307 601 Technical Support $ 18,845.00 $ 20,600.00 $ 14,714.00 $ 20,600.00 $ - 5309 601 Animal Reg/Vet $ 2,695.00 $ 5,150.00 $ 750.00 $ 5,150.00 $ - 5310 601 Criminal Justice Information System $ 50,241.00 $ 45,000.00 $ 10,033.00 $ 45,000.00 $ - 5311 601 911 Center Operations $ 45,192.00 $ 51,301.00 $ 37,172.00 $ 51,301.00 $ - 5312 601 Arrests/Investigations $ 16,239.00 $ 10,300.00 $ 4,526.00 $ 10,300.00 $ - 5313 601 Computer Maintenance Contracts $ 16,297.00 $ 22,145.00 $ 20,780.00 $ 22,145.00 $ - 5406 601 Dues/Subscrptions/Publications $ 3,039.00 $ 4,630.00 $ 3,206.00 $ 4,630.00 $ - 5410 601 Trainings/Meetings $ 12,530.00 $ 20,000.00 $ 5,161.00 $ 20,000.00 $ - 5412 601 Employment Screen $ 2,451.00 $ 3,605.00 $ - $ 3,605.00 $ - 5413 601 SRU Annual Fee $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ - 5419 601 Liability Insurance $ 118,890.00 $ 153,610.00 $ 153,610.00 $ 153,610.00 $ - 5420 601 Rental Payments $ 6,935.00 $ 6,180.00 $ 4,883.00 $ 6,180.00 $ - 5423 601 Workers Compensation Insurance $ 259,977.00 $ 316,243.00 $ 307,032.00 $ 307,032.00 $ (9,211.00) 5425 601 EOC Expenses $ 5,000.00 $ 5,150.00 $ - $ 5,150.00 $ - 5502 601 Equipment Maintenance $ - $ 5,305.00 $ - $ 5,305.00 $ - 5503 601 Auto Maint. $ 12,463.00 $ 23,340.00 $ 1,319.00 $ 23,340.00 $ - 5505 601 Auto Detailing $ 732.00 $ 3,193.00 $ 330.00 $ 3,193.00 $ - 5600 601 Office Phones $ 10,517.00 $ 12,731.00 $ 3,247.00 $ 12,731.00 $ - 5604 601 Nighthawk WiFi $ 3,441.00 $ 3,183.00 $ 1,879.00 $ 3,183.00 $ - 5605 601 Internet/Web/TV $ 2,801.00 $ 3,289.00 $ 2,292.00 $ 3,289.00 $ - 5701 601 Police Supplies $ 4,263.00 $ 6,684.00 $ 8,488.00 $ 6,684.00 $ - 5702 601 Auto Fuel $ 18,810.00 $ 25,462.00 $ 10,188.00 $ 25,462.00 $ - 5704 601 DOJ- Vests $ - $ 4,738.00 $ 2,053.00 $ 4,738.00 $ - 5705 601 Equipment Purchases $ 10,704.00 $ 15,450.00 $ 1,069.00 $ 15,450.00 $ - 5706 601 Range Fees/SUP $ 805.00 $ 10,300.00 $ 4,901.00 $ 10,300.00 $ - 5707 601 Computer Equipment $ 8,138.00 $ 40,000.00 $ 2,481.00 $ 40,000.00 $ - DEPARTMENT TOTAL $ 3,474,183.00 $ 4,019,039.00 $ 2,704,908.00 $ 4,057,561.00 $ 38,522.00

FIRE DEPARTMENT
5300 602 Fire Contract $ 354,578.00 $ 364,150.00 $ 364,150.00 $ 364,150.00 $ - DEPARTMENT TOTAL $ 354,578.00 $ 364,150.00 $ 364,150.00 $ 364,150.00 $ -

PUBLIC WORKS
5000 700 Salaries $ 252,636.00 $ 292,381.00 $ 219,159.00 $ 294,886.00 $ 2,505.00 5005 700 Special Skills $ 11,680.00 $ - $ 9,770.00 $ - $ - 19 City of Sand City
Proposed Expenditure Budget Amendment FY 2025 - 2026
FY 24/25 FY 25/26 FY 25/26 FY 25/26 Budget
Account Dept Account Description Actuals Adopted Budget Actuals as of 1/31/26 Proposed Amended Budget Difference 5006 700 Fitness Pay $ 3,000.00 $ 3,090.00 $ 2,000.00 $ 3,000.00 $ (90.00) 5007 700 Uniform Allow. $ 2,229.00 $ 3,183.00 $ 1,232.00 $ 1,537.00 $ (1,646.00) 5009 700 Paid Time Off $ - $ 2,652.00 $ - $ 19,441.00 $ 16,789.00 5012 700 Overtime $ 2,034.00 $ 3,090.00 $ 350.00 $ 3,090.00 $ - 5100 700 L.T.D. $ 2,741.00 $ 2,823.00 $ 1,827.00 $ 2,740.00 $ (83.00) 5102 700 Dental $ 7,661.00 $ 6,161.00 $ 3,874.00 $ 5,810.00 $ (351.00) 5103 700 Vision $ 1,140.00 $ 819.00 $ 542.00 $ 813.00 $ (6.00) 5104 700 Life Ins. $ 587.00 $ 742.00 $ 288.00 $ 432.00 $ (310.00) 5105 700 Health Benefits $ 50,645.00 $ 52,164.00 $ 33,763.00 $ 50,643.00 $ (1,521.00) 5106 700 Pers EE Portion Paid by Employer $ 4,104.00 $ 28,201.00 $ 11,731.00 $ 17,435.00 $ (10,766.00) 5108 700 CalPERS Employer $ 51,989.00 $ 34,134.00 $ 27,200.00 $ 40,474.00 $ 6,340.00 5110 700 Deferred Compensation $ 8,300.00 $ 11,124.00 $ 5,600.00 $ 8,400.00 $ (2,724.00) 5111 700 FICA/Medicare $ 4,526.00 $ 5,177.00 $ 3,720.00 $ 5,360.00 $ 183.00 5119 700 Longevity $ - $ 15,037.00 $ - $ 14,667.00 $ (370.00) 5300 700 Contract Services $ 88,617.00 $ 79,310.00 $ 44,976.00 $ 79,310.00 $ - 5406 700 Dues/Subscrptions/Publications $ 691.00 $ 1,030.00 $ 614.00 $ 1,030.00 $ - 5408 700 Permits/Licenses $ 8,442.00 $ 10,609.00 $ 3,614.00 $ 10,609.00 $ - 5410 700 Trainings/Meetings $ 2,648.00 $ 5,150.00 $ - $ 5,150.00 $ - 5414 700 Adopt A Highway $ 4,200.00 $ 4,635.00 $ 2,450.00 $ 4,635.00 $ - 5419 700 Liability Insurance $ 18,475.00 $ 25,225.00 $ 24,490.00 $ 24,490.00 $ (735.00) 5423 700 Workers Compensation Insurance $ 40,400.00 $ 50,420.00 $ 48,951.00 $ 48,951.00 $ (1,469.00) 5502 700 Equipment Maintenance $ 21,267.00 $ 10,300.00 $ 6,371.00 $ 10,300.00 $ - 5503 700 Auto Maintenance $ 15,461.00 $ 15,450.00 $ 9,237.00 $ 15,450.00 $ - 5504 700 Pest control $ 1,080.00 $ 1,545.00 $ 520.00 $ 1,545.00 $ - 5506 700 Stormwater Maintenance $ - $ 21,218.00 $ - $ 21,218.00 $ - 5507 700 Street Lighting $ 29,624.00 $ 30,900.00 $ 13,423.00 $ 30,900.00 $ - 5508 700 Street Maintenance $ 22,158.00 $ 51,500.00 $ 162.00 $ 51,338.00 $ (162.00) 5509 700 Urban Runoff $ 7,713.00 $ 51,000.00 $ - $ 51,000.00 $ - 5600 700 Office Phones $ 2,105.00 $ 1,751.00 $ 810.00 $ 1,751.00 $ - 5602 700 Refuse/Trash $ 5,877.00 $ 14,000.00 $ 2,720.00 $ 5,000.00 $ (9,000.00) 5605 700 Internet/Web/TV $ 2,193.00 $ 2,060.00 $ 1,275.00 $ 2,750.00 $ 690.00 5701 700 Supplies $ 12,901.00 $ 16,480.00 $ 3,721.00 $ 16,480.00 $ - 5702 700 Auto Fuel $ 8,424.00 $ 10,300.00 $ 3,430.00 $ 10,300.00 $ - 5705 700 Equipment Purchase $ 300.00 $ 5,150.00 $ - $ 5,150.00 $ - 5707 700 Computer Equipment $ - $ 2,575.00 $ - $ 2,575.00 $ - 5708 700 Equipment Rental $ 825.00 $ 1,545.00 $ 695.00 $ 1,545.00 $ - 5709 700 Street Signs $ 8,001.00 $ 8,240.00 $ 88.00 $ 8,240.00 $ - 5770 700 Computer Equipment $ 260.00 $ - $ 459.00 $ 500.00 $ 500.00 DEPARTMENT TOTAL $ 704,934.00 $ 881,171.00 $ 489,062.00 $ 878,945.00 $ (2,226.00) PARKS
5300 701 Contract Services $ 25,446.00 $ 28,840.00 $ 7,062.00 $ 28,840.00 $ - 5511 701 Park/Landscape Improvements $ 7,839.00 $ 15,914.00 $ - $ 15,914.00 $ - 5501 701 Parks Maintenance $ 877.00 $ 2,575.00 $ 118.00 $ 2,575.00 $ - 5502 701 Equipment Maintenance $ 610.00 $ 2,575.00 $ - $ 2,575.00 $ - 5603 701 Irrigation/Landscape $ - $ 5,150.00 $ - $ 5,150.00 $ - 5701 701 Park Supplies $ 1,465.00 $ 5,150.00 $ 1,759.00 $ 5,150.00 $ - 5705 701 Equipment Purchases $ 744.00 $ 6,180.00 $ - $ 6,180.00 $ - DEPARTMENT TOTAL $ 36,981.00 $ 66,384.00 $ 8,939.00 $ 66,384.00 $ -

ENGINEERING
5300 702 Contract Services $ 245,056.00 $ 245,000.00 $ 73,261.00 $ 245,000.00 $ - 5420 702 Storage Rental $ 7,116.00 $ 7,379.00 $ 3,360.00 $ 7,379.00 $ - DEPARTMENT TOTAL $ 252,172.00 $ 252,379.00 $ 76,621.00 $ 252,379.00 $ -

GOVERNMENT BUILDINGS
5415 703 Security/Alarms $ 5,512.00 $ 10,300.00 $ 4,068.00 $ 10,300.00 $ - 5418 703 Fire/Theft Insurance $ 48,425.00 $ 51,500.00 $ 33,516.00 $ 51,500.00 $ - 5500 703 Building Maintenance $ 21,452.00 $ 15,450.00 $ 22,983.00 $ 26,000.00 $ 10,550.00 5700 703 Office Supplies $ 830.00 $ 515.00 $ 166.00 $ 515.00 $ - DEPARTMENT TOTAL $ 76,219.00 $ 77,765.00 $ 60,733.00 $ 88,315.00 $ 10,550.00

COMMUNITY OUTREACH
5405 502 Advertising $ 3,110.00 $ 10,300.00 $ - $ 10,300.00 $ - 5410 502 Trainings/Meetings $ 264.00 $ 1,061.00 $ - $ 1,000.00 $ (61.00) 5416 502 City Events $ 29,506.00 $ 42,436.00 $ 28,828.00 $ 42,436.00 $ - 5500 502 Building Maintenance $ 3,758.00 $ 6,684.00 $ 2,186.00 $ 6,684.00 $ - 5510 502 Park Maintenance $ 6,410.00 $ 4,326.00 $ 3,747.00 $ 4,326.00 $ - 20 City of Sand City
Proposed Expenditure Budget Amendment FY 2025 - 2026
FY 24/25 FY 25/26 FY 25/26 FY 25/26 Budget
Account Dept Account Description Actuals Adopted Budget Actuals as of 1/31/26 Proposed Amended Budget Difference 6002 502 Bike Trail Elec $ 455.00 $ 515.00 $ 368.00 $ 750.00 $ 235.00 6207 502 Mural Festival $ 60,000.00 $ 80,000.00 $ - $ 80,000.00 $ - 5302 502 West End $ 73,627.30 $ 97,850.00 $ 73,837.00 $ 97,850.00 $ - DEPARTMENT TOTAL $ 103,503.00 $ 243,172.00 $ 108,966.00 $ 243,346.00 $ 174.00

CAPITAL OUTLAY/PROJECTS
6000 900 Storm Water Improvements - Catalina $ 40,558.00 $ 405,418.00 $ 845.00 $ 405,418.00 $ - 6000 900 Storm Water Improvements - Contra Costa $ 80,335.00 $ 1,326,056.00 $ 8,519.00 $ 1,326,056.00 $ - 6000 704 Capital Outlay - Streets $ - $ 762,000.00 $ 23,557.00 $ 1,464,500.00 $ 702,500.00 6000 601 Capital Outlay - Police Department $ 91,617.00 $ 152,000.00 $ 1,798.00 $ 152,000.00 $ - 6000 700 Capital Outlay - Public Works $ - $ 120,000.00 $ 58,366.00 $ 177,100.00 $ 57,100.00 6001 902 Capital Project - Coastal Trail $ 225,673.00 $ 195,000.00 $ 38,551.00 $ 195,000.00 $ - 6002 902 Capital Project - Bike Trail $ 226,165.00 $ 237,675.00 $ 26,502.00 $ 237,675.00 $ - 6003 902 Capital Project - Affordable Housing - Art Park $ 840,912.00 $ 100,000.00 $ 458.00 $ 200,169.00 $ 100,169.00 6000 902 Capital Outlay - City Hall Imp $ 20,160.00 $ 50,000.00 $ 50,000.00 $ - DEPARTMENT TOTAL $ 1,525,420.00 $ 3,348,149.00 $ 158,596.00 $ 4,207,918.00 $ 859,769.00

SPECIAL PROJECTS
6100 000 S of Tioga Reimbursements $ 120,464.00 $ 35,000.00 $ 41,235.00 $ 45,000.00 $ 10,000.00 6101 000 MST SURF Reimbursements $ 222,384.00 $ 30,000.00 $ 9,554.00 $ 30,000.00 $ - 6102 000 R2 - Fairfield Reimbursements $ 525.00 $ - $ 358.00 $ 358.00 $ 358.00 6201 800 Digital Records $ 734.00 $ - $ - $ - $ -
6203 800 Housing Element $ 89,226.00 $ 85,000.00 $ 41,860.00 $ 85,000.00 $ - 6204 800 General Plan $ - $ 250,000.00 $ 250,000.00 $ - 6205 800 Retail Cannabis $ 51,741.00 $ - $ 18,823.00 $ 20,000.00 $ 20,000.00 6206 800 Website - REAP 2.0 Grant $ 39,455.00 $ - $ 8,806.00 $ 8,806.00 $ 8,806.00 6207 800 East Dunes City Wide ITP $ - $ 100,000.00 $ - $ 100,000.00 $ - DEPARTMENT TOTAL $ 524,529.00 $ 500,000.00 $ 120,636.00 $ 539,164.00 $ 39,164.00

HOUSING ACCOUNT
1006 Housing Account $ -
DEPARTMENT TOTAL $ - $ - $ -

EDGEWATER HABITAT
6211 800 North of Playa Habitat Conservation $ 5,837.00 $ 50,000.00 $ 50,000.00 $ - DEPARTMENT TOTAL $ 5,837.00 $ 50,000.00 $ - $ 50,000.00 $ - TOTALS $ 10,366,698.00 $ 13,748,528.00 $ 6,619,064.00 $ 14,753,842.00 $ 1,005,142.00 21 2025-2026 Proposed Amended Expenditure Budget
City Council 1%
Administration 6%
Finance 4%
Attorney 3%
Planning/Building 6%
Public Safety 30%
Public Works 8%
Parks .41%
Government Buildings 1%
Community Outreach 2%
Special Projects 4%
Capital Outlay 28%
Non-Departmental 7%
22