Agenda packet — Budget and Personnel Committee, May 28, 2026

SPECIAL BUDGET MEETING

BUDGET AND PERSONNEL COMMITTEE
THURSDAY, MAY 28, 2026
10:00 AM
1 1. CALL TO ORDER
AGENDA

BUDGET AND PERSONNEL COMMITTEE
Special Budget Meeting - Thursday, May 28, 2026
10:00 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.).

TO PARTICIPATE IN THE ZOOM COUNCIL MEETING LIVE:
https://us02web.zoom.us/j/83699809087
Meeting ID: 836 9980 9087
To participate telephonically by calling the number below:
(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 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 April 15, 2026
Draft Minutes
4B. Consideration and Review of the Proposed Fiscal Year 2026-2027 Budget and Recommendation for Approval to the City Council
Staff Report
Fiscal Year 2026-2027 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 April 15, 2026
4 1

MINUTES

BUDGET AND PERSONNEL COMMITTEE
Special Budget Meeting - Wednesday, April 15, 2026, 9:00 AM As allowed by Assembly Bill 2449, this meeting was conducted in person and by teleconference.

1. CALL TO ORDER
Mayor Carbone called the meeting to order at approximately 9:14 am.

2. ROLL CALL

Present: Mayor Mary Ann Carbone
Council Member Marilee Diaz
Staff: Vibeke Norgaard, City Manager
Jennifer Pope, Finance Manager
Audrey Cray, Administrative Services Manager

3. COMMUNICATIONS
No public comment received.

4. ORDER OF BUSINESS
4A. Approve the Sand City Budget and Personnel Committee Meeting Minutes for February 6, 2026
No public comment received.

Upon motion by Council Member Diaz and seconded by Mayor Carbone, the Committee voted 2-0, to approve the Budget and Personnel Committee Special Meeting minutes for February 6, 2026.
4B. Consideration and Review of the Proposed Fiscal Year 2025-2026 Budget Amendment and Recommendation for Approval to the City Council.

No public comment received.

Staff gave a presentation of the proposed budget amendment for FY 2025-2026. Mayor Carbone asked about the increase in Police Department overtime costs and Records Management System, the increase in Affordable Housing/Art Park expenses, and the Cannabis Grant. Staff answered her questions.

Council Member Diaz asked about the General Plan that was recently approved by Council and requested information regarding what is involved in preparing a city general plan. Staff will schedule a presentation from the Planning Department to update the Council on the process involved with preparing the Sand City General Plan. 5 2
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 No.1 for Fiscal Year 2025-2026 to the City Council.

5. ADJOURNMENT
Mayor Carbone adjourned the meeting at approximately 9:40 am. 6 AGENDA ITEM
4B.

Consideration and Review of the Proposed
Fiscal Year 2026-2027 Budget 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; Audrey Cray, Administrative Services Manager
SUBJECT: Proposed Budget for Fiscal Year 2026-2027
DATE: May 28, 2026
______________________________________________________________________ BACKGROUND/DISCUSSION:

Staff is pleased to present the proposed Fiscal Year (FY) 2026–2027 Budget. The proposed budget was developed with input from all City departments.

Budget Overview
The proposed FY 2026–2027 budget totals approximately $18.8 million in both revenues and expenditures.

Total Revenues: $18.8 million
 $12.4 million in operating revenues
 $6.4 million in special projects and grants
Total Expenditures: $18.8 million
 $10.3 million in operating expenditures
 $8.5 million in capital improvements and special projects Description FY 24/25
Actuals
FY 25/26
Amended
Budget
FY 26/27
Proposed
Budget
Budget
Increase or
Decrease
Operating Revenue $11,887,688 $11,701,302 $12,362,829 $661,527 Operating Expenditures $8,330,237 $10,002,760 $10,299,854 $297,094 Surplus/Deficit $3,557,451 $1,698,542 2,062,975 364,433 Non-Operating Revenue
Grants $587,082 $2,683,332 $6,292,545 $3,609,213
General Fund Reserves for CIP $0 $380,875 $0 -$380,875
Special Projects $853,070 $144,520 $100,025 -$44,495
Total Non-Operating Revenue $1,440,152 $3,208,727 $6,392,570 $3,183,843 Non-Operating Expenditures
Capital Outlay $111,617 $1,843,600 $1,089,000 -$754,600 Capital Projects $1,413,643 $2,364,318 $6,617,545 $4,253,227 Special Projects $530,368 $589,164 $749,000 $159,836
Total Non-Operating Expenditures $2,055,628 $4,797,082 $8,455,545 $3,658,463 Surplus/Deficit -$615,476 -$1,588,355 -$2,062,975 -$474,620 Total Op and Non-Op Surplus/Deficit $2,941,975 $110,187 $0 -$110,187

CITY BUDGET SUMMARY
8 The proposed operating budget includes a projected operating surplus of $2.1 million. This surplus along with grant funding is proposed to fund FY 2026-2027 Capital Improvement Projects (CIP) and special projects.

Description FY 24/25
Actuals
FY 25/26
Amended
Budget
FY 26/27
Proposed
Budget
Budget
Increase or
Decrease
Operating Revenue $11,887,688 $11,701,302 $12,362,829 $661,527 Operating Expenditures $8,330,237 $10,002,760 $10,299,854 $297,094 Surplus/Deficit $3,557,451 $1,698,542 2,062,975 $364,433

CITY OPERATING BUDGET SUMMARY
Operating Revenue:

Proposed operating revenue for FY 2026-2027 is approximately $12.4 million, an increase of $661,527 from Fiscal Year 2025-2026.

While economic conditions remain uncertain, the budget reflects modest and conservative revenue growth. Key projected increases include:
 Higher Sales and Use Tax revenue
 Growth in Transaction and Use Tax revenue
 Increased Transient Occupancy Tax revenue following the opening of the Marriott Hotel  Increased interest earnings
 Higher lease revenue
These increases are partially offset by projected decreases in revenue, including:
 Decreased Public Works revenue (RMRA funding)
 Lower CERBT disbursement request for FY 2026-2027
 Reduced refund from the Successor Agency for Administrative services costs Description FY 24/25
Actuals
FY 25/26
Amended
Budget
FY 26/27
Proposed
Budget
Budget
Difference
%
Change

OPERATING REVENUES
Property Taxes $152,632 $142,038 $143,368 $1,330 1%
Sales/Use Taxes $3,702,087 $3,726,034 $3,787,369 $61,335 2% Transaction Tax $4,656,785 $4,704,441 $4,748,729 $44,288 1% TOT Tax $93,014 $500,000 $1,234,878 $734,878 147%
Franchise Fees/Users Tax $450,082 $370,000 $372,920 $2,920 1% Business License $673,446 $750,200 $751,280 $1,080 0%
Planning Revenues $13,329 $15,100 $14,405 -$695 -5%
Building Revenues $29,339 $27,150 $27,150 $0 0%
Police Revenues $226,687 $214,603 $217,345 $2,742 1%
Public Works Revenues $222,936 $87,182 $78,520 -$8,662 -10% Interest $679,540 $546,000 $586,250 $40,250 7%
Leases $47,395 $48,000 $80,395 $32,395 67%
ROPS Residual $239,227 $225,000 $225,000 $0 0%
Misc. Revenues $694,189 $338,554 $88,220 -$250,334 -74% Cal-Am $7,000 $7,000 $7,000 $0 0%
TOTAL OPERATING REVENUE $11,887,688 $11,701,302 $12,362,829 $661,527 6% Operating Revenue Budget Summary
9 Operating Expenditures:

The proposed operating expenditure budget for FY 2026-2027 is approximately $10.3 million, an increase of $297,094 from the previous year. Overall, the increase is attributed to rising personnelrelated costs and operational expenses, partially offset by reductions across several departments and programs.

Key cost increases include:
 Higher salaries and benefits for multiple City Departments  Increase in CalPERS unfunded accrued liability
 See Monterey Membership
 Utility costs
The budget also includes several reductions in expenditures including:
 Lower contracted services for the City Council, Finance, and Public Works Department  Reduced equipment purchases for City Council and Police Department  Decreased CalPERS employee payment obligations
 Lower liability insurance costs
 Completion of the Façade Improvement Program
 Reduced Police Department overtime expenses
Description FY 24/25
Actuals
FY 25/26
Amended
Budget
FY 26/27
Proposed
Budget
Budget
Difference
%
Change

OPERATING EXPENSES
City Council $135,031 $205,042 $157,234 -$47,808 -23%
Administration $825,758 $968,433 $993,567 $25,134 3%
Finance $525,829 $590,858 $539,634 -$51,224 -9%
Attorney $239,887 $386,250 $386,250 $0 0%
Planning $530,936 $715,082 $779,912 $64,830 9%
Building $71,324 $154,949 $154,950 $1 0%
Police $3,483,094 $4,057,561 $4,160,481 $102,920 3%
Fire $354,578 $364,150 $373,255 $9,105 3%
Public Works/Engineering $961,642 $1,177,324 $1,291,370 $114,046 10% Parks $36,981 $66,384 $36,480 -$29,904 -45%
Government Buildings $76,219 $88,315 $87,280 -$1,035 -1% Community Outreach/Economic Development $177,130 $243,346 $236,036 -$7,310 -3% Non-Departmental $911,828 $985,066 $1,103,405 $118,339 12% TOTAL FOR OPERATING EXPENSES $8,330,237 $10,002,760 $10,299,854 $297,094 3% Operating Expenditure Budget Summary
10 Description FY 24/25
Actuals
FY 25/26
Amended
Budget
FY 26/27
Proposed
Budget
Budget
Increase or
Decrease
Non-Operating Revenue
Grants $587,082 $2,683,332 $6,292,545 $3,609,213
General Fund Reserves for CIP $0 $380,875 $0 -$380,875
Special Projects $853,070 $144,520 $100,025 -$44,495
Total Non-Operating Revenue $1,440,152 $3,208,727 $6,392,570 $3,183,843 Non-Operating Expenditures
Capital Outlay $111,617 $1,843,600 $1,089,000 -$754,600 Capital Projects $1,413,643 $2,364,318 $6,617,545
Special Projects $530,368 $589,164 $749,000 $159,836
Total Non-Operating Expenditures $2,055,628 $4,797,082 $8,455,545 $3,658,463 Surplus/Deficit -$615,476 -$1,588,355 -$2,062,975 -$474,620

CITY NON-OPERATING BUDGET SUMMARY
Non-Operating Revenue:

Non-operating revenues, including grants and special project funding, are projected to increase by $3.2 million compared to FY 2025-2026.

The increase is largely due to grant funding for the West End Stormwater Improvement Project on Catalina and Contra Costa that is expected to be completed in FY 2026-2027. The budgeted grant funding includes the following:
 Monterey Peninsula Water Management District ($1,011,970)  California State Water Resources Control Board ($2,386,770)  Transportation Agency of Monterey County ($2 million) The increase also includes grant funding from AMBAG for the Multi-use Bike Trail project.

Special project revenue is also included in non-operating revenue. This includes reimbursement agreements for development projects and the West End Celebration revenue.

Staff is applying for additional funding opportunities that may be received during FY 2026-2027. If awarded, those funds will be incorporated through a mid-year budget amendment.

Description FY 24/25
Actuals
FY 25/26
Amended
Budget
FY 26/27
Proposed
Budget
Budget
Difference

Non-operating expenditures are projected to increase by approximately $3.7 million from FY 2025- 2026.

The increase is primarily due to major Capital Improvement Projects that are expected to progress during FY 2026-2027 including:
 West End Storm Water Improvements
 Multi-use Bike Trail
 Coastal Trail
 Affordable Housing/Art Park Improvements
 Pavement Management Program
 Public Works Yard Improvements
It also includes capital outlay and special projects including:
 Police Department Capital Outlay
o Records Management Software
o Utility Task Vehicle
o Tasers
 City Hall safety improvements for the lobby and front desk  The General Plan Update
 East Dunes Citywide ITP
Description FY 24/25
Actuals
FY 25/26
Amended
Budget
FY 26/27
Proposed
Budget
Budget
Difference

The proposed FY 2026-2027 budget includes total revenues of approximately $18.8 million and total expenditures of approximately $18.8 million.

RECOMMENDATION:

Staff recommends that the Budget and Personnel Committee review the proposed FY 2026–2027 Budget and recommend approval to the City Council.

ATTACHMENTS:

1. Fiscal Year 2026-2027 Proposed Budget.
12 Description FY 24/25
Actuals
FY 25/26
Amended Budget
FY 26/27
Proposed Budget
Budget
Increase or Decrease
Operating Revenue $11,887,688 $11,701,302 $12,362,829 $661,527 Operating Expenditures $8,330,237 $10,002,760 $10,299,854 $297,094 Surplus/Deficit $3,557,451 $1,698,542 2,062,975 $364,433 Description FY 24/25
Actuals
FY 25/26
Amended Budget
FY 26/27
Proposed Budget
Budget
Increase or Decrease
Non-Operating Revenue
Grants $587,082 $2,683,332 $6,292,545 $3,609,213
General Fund Reserves for CIP $0 $380,875 $0 -$380,875
Special Projects $853,070 $144,520 $100,025 -$44,495
Total Non-Operating Revenue $1,440,152 $3,208,727 $6,392,570 $3,183,843 Non-Operating Expenditures
Capital Outlay $111,617 $1,843,600 $1,089,000 -$754,600 Capital Projects $1,413,643 $2,364,318 $6,617,545
Special Projects $530,368 $589,164 $749,000 $159,836
Total Non-Operating Expenditures $2,055,628 $4,797,082 $8,455,545 $3,658,463 Surplus/Deficit -$615,476 -$1,588,355 -$2,062,975 -$474,620 Total Surplus/Deficit Operating and Non-Operating $2,941,975 $110,187 $0 -$110,187

CITY OPERATING BUDGET SUMMARY

CITY NON-OPERATING BUDGET SUMMARY
13 Description FY 24/25
Actuals
FY 25/26 Amended
Budget
FY 26/27
Proposed Budget Budget Difference

OPERATING REVENUES
Property Taxes $152,632 $142,038 $143,368 $1,330
Sales/Use Taxes $3,702,087 $3,726,034 $3,787,369 $61,335 Transaction Tax $4,656,785 $4,704,441 $4,748,729 $44,288 TOT Tax $93,014 $500,000 $1,234,878 $734,878
Franchise Fees/Users Tax $450,082 $370,000 $372,920 $2,920 Business License $673,446 $750,200 $751,280 $1,080
Planning Revenues $13,329 $15,100 $14,405 -$695
Building Revenues $29,339 $27,150 $27,150 $0
Police Revenues $226,687 $214,603 $217,345 $2,742
Public Works Revenues $222,936 $87,182 $78,520 -$8,662
Interest $679,540 $546,000 $586,250 $40,250
Leases $47,395 $48,000 $80,395 $32,395
ROPS Residual $239,227 $225,000 $225,000 $0
Misc. Revenues $694,189 $338,554 $88,220 -$250,334
Cal-Am $7,000 $7,000 $7,000 $0
SUBTOTAL OPERATING REVENUE $11,887,688 $11,701,302 $12,362,829 $661,527

NON-OPERATING REVENUE
Grants $587,082 $2,683,332 $6,292,545 $3,609,213
Environmental Enhancement $439,956 $0 $0 $0
General Fund Reserve (CIP) $0 $380,875 $0 -$380,875
Special Project Revenues $413,114 $144,520 $100,025 -$44,495 SUBTOTAL NON- OPERATING REVENUE $1,440,152 $3,208,727 $6,392,570 $3,183,843 TOTAL REVENUE $13,327,840 $14,910,029 $18,755,399 $3,845,370 City Revenue Budget Summary
14 City of Sand City
Recommended Revenue Budget FY 2026 - 2027
FY 24/25 FY 25/26 FY 26/27 Prior Year
Account Dept Account Description Actuals Amended Budget Proposed Budget Difference

NON DEPARTMENTAL
4005 000 Curr Prop Taxes $ 91,398 $ 82,543 $ 82,543 $ - 4006 000 RPTTF Residual $ 239,227 $ 225,000 $ 225,000 $ - 4008 000 SA Admin Fees Reimbursement $ 152,156 $ 75,000 $ - $ (75,000) 4010 000 Prior Year Prop $ 903 $ 1,000 $ 1,000 $ -
4012 000 Vehicle License Fee $ 44,133 $ 44,345 $ 45,675 $ 1,330 4013 000 MBASIA Claims $ 2,321 $ 10,534 $ - $ (10,534)
4015 000 SB 813 $ 11,943 $ 14,000 $ 14,000 $ -
4020 000 Prop Tax Transf $ 3,956 $ - $ - $ -
4025 000 Utility Users Tax $ 275,856 $ 220,000 $ 226,600 $ 6,600 4030 000 Sales/Use Tax $ 3,702,087 $ 3,726,034 $ 3,787,369 $ 61,335 4032 000 Transaction Tax $ 4,656,785 $ 4,704,441 $ 4,748,729 $ 44,288 4033 000 State CASP Fee $ - $ - $ 1,080 $ 1,080
4034 000 TOT Tax $ 93,014 $ 500,000 $ 1,234,878 $ 734,878 4035 000 Cable Franchise $ 4,003 $ 5,000 $ 5,000 $ -
4040 000 Refuse Franchise $ 86,681 $ 65,000 $ 70,000 $ 5,000 4041 000 AB939/SB1383 $ - $ 12,500 $ (12,500)
4042 000 CalAm Franchise Fee $ - $ 8,500 $ 11,000 $ 2,500 4045 000 PG & E Gas $ 3,979 $ 4,000 $ 4,120 $ 120
4050 000 PG & E Electric $ 48,663 $ 40,000 $ 41,200 $ 1,200 4055 000 Business License $ 673,446 $ 750,000 $ 750,000 $ - 4060 000 Business License Late Fee $ - $ 200 $ 200 $ -
4340 000 HOPTR Tax $ 299 $ 150 $ 150 $ -
4350 000 Seaside Sanitation $ 30,900 $ 15,000 $ 15,000 $ - 4410 000 Int. General $ 140,427 $ 60,000 $ 250 $ (59,750) 4411 000 OPEB Interest $ - $ 500 $ 500 $ -
4412 000 Pro Equity MM Interest $ 160 $ 45,000 $ 100,000 $ 55,000 4413 000 Housing Interes $ 15,343 $ 500 $ 500 $ -
4414 000 Int GASB 87 $ - $ - $ -
4420 000 Int. LAIF $ 523,610 $ 400,000 $ 475,000 $ 75,000 4425 000 LAIF Gain/Loss GASB 31 FMV $ - $ - $ -
4450 000 TVI CD Interest $ - $ 40,000 $ 10,000 $ (30,000) 4500 000 West End Revenue $ 29,380 $ 49,500 $ 30,000 $ (19,500) 4504 000 Art Park Events $ 200 $ 500 $ 500 $ -
4505 000 Developer Reimbursement $ - $ - $ 20,000 $ 20,000 4529 000 MST SURF Proj $ 255,792 $ 30,000 $ 15,000 $ (15,000) 4530 000 S of Tioga Reim $ 97,935 $ 45,000 $ 30,000 $ (15,000) 4531 000 S of Tioga PC $ -
4532 000 S of Tioga BP $ -
4533 000 CAL AM Reimb $ -
4533 000 CalAm Reimbursement - Wells $ - $ 5,000 $ 5,000 $ - 4550 000 Copies Fee $ - $ 20 $ 20 $ -
4703 000 Housing Account $ 25,000 $ - $ - $ -
4705 000 City Property Sales $ 6,250 $ - $ - $ -
4710 000 Mitigation $ - $ 1,500 $ 1,500 $ -
4729 000 MBASIA/Fitness/Safety/HR $ 9,460 $ 15,000 $ 15,000 $ - 4730 000 MISC Rev $ 259,996 $ 25,000 $ 5,000 $ (20,000) 4732 000 Reimbursements $ 42,372 $ 20,000 $ 5,000 $ (15,000) 4736 000 US Bank CalCard $ 1,109 $ 1,000 $ 1,200 $ 200
4740 000 Rental Income $ 47,395 $ 48,000 $ 80,395 $ 32,395 4771 000 CERBT Disbursement $ 204,785 $ 205,000 $ 75,000 $ (130,000) 4833 000 CAL AM Lease $ 7,000 $ 7,000 $ 7,000 $ -
DEPARTMENT TOTAL $ 11,787,964 $ 11,501,767 $ 12,140,409 $ 638,642

COMMUNITY DEVELOPMENT/PLANNING
4106 500 Tree Permits $ - $ 100 $ 200 $ 100
4116 500 STR Application $ 957 $ 2,875 $ 2,875 $ -
4120 500 Coastal Permit $ 1,575 $ 1,575 $ 1,700 $ 125
4125 500 CUP $ 4,200 $ 4,600 $ 4,600 $ -
4126 500 Temporary CUP $ 1,300 $ 1,300 $ 1,300 $ -
4145 500 Site Permits $ 3,319 $ 1,050 $ 1,100 $ 50
4155 500 Design Review $ 50 $ 700 $ 720 $ 20
4156 500 Sign Permit $ 528 $ 550 $ 550 $ -
4159 500 CEQA Fees $ 350 $ 350 $ 360 $ 10
4160 500 Special Events Permits/Other Fees $ 1,050 $ 1,000 $ 1,000 $ - 4219 500 Parking Permits $ - $ 1,000 $ - $ (1,000)
4730 500 Misc $ - $ - $ -
DEPARTMENT TOTAL $ 13,329 $ 15,100 $ 14,405 $ (695) 15
City of Sand City
Recommended Revenue Budget FY 2026 - 2027
FY 24/25 FY 25/26 FY 26/27 Prior Year
Account Dept Account Description Actuals Amended Budget Proposed Budget Difference

BUILDING
4115 501 Building Permits $ 14,633 $ 13,500 $ 13,500 $ - 4164 501 STR Inspection $ 1,766 $ 3,150 $ 3,150 $ -
4165 501 Plan Check Fees $ 12,940 $ 10,500 $ 10,500 $ - DEPARTMENT TOTAL $ 29,339 $ 27,150 $ 27,150 $ -

PUBLIC SAFETY
4069 601 CLEP Grant $ 194,664 $ 180,000 $ 185,400 $ 5,400 4210 601 City Fines $ 2,679 $ 3,000 $ 3,000 $ -
4211 601 Vehicle release $ 105 $ 500 $ 500 $ -
4221 601 Sand City Parking $ 8,430 $ 7,500 $ 5,000 $ (2,500) 4325 601 Motor Vehicle $ 95 $ 500 $ 500 $ -
4330 601 Prop 172 $ 417 $ 500 $ 495 $ (5)
4335 601 Post Reimburse $ 8,077 $ 4,100 $ 4,100 $ -
4515 601 Dog Licensing $ - $ 100 $ 100 $ -
4524 601 Asset Forfeitur $ - $ 500 $ 500 $ -
4525 601 Unclaimed Property $ - $ 3 $ - $ (3)
4560 601 Special Police Reports $ 260 $ 400 $ 250 $ (150) 4647 601 Bullet Proof Vest Grant $ - $ - $ - $ -
4836 601 CSA74-Grant EMS $ 2,500 $ 2,500 $ 2,500 $ -
DEPARTMENT TOTAL $ 217,227 $ 199,603 $ 202,345 $ 2,742

PUBLIC WORKS
4150 700 Building Development Fees $ - $ 500 $ 515 $ 15 4160 700 Engineering Fees $ 21,697 $ 20,000 $ 20,600 $ 600 4205 700 CA Code Fines $ 974 $ 750 $ 773 $ 23
4305 700 Gas Tax Funds (HUTA) $ 17,178 $ 15,988 $ 16,207 $ 219 4302 700 Measure X $ 172,009 $ 40,000 $ 40,425 $ 425
4306 700 Road Maintenance Rehab (RMRA) $ 11,078 $ 9,944 $ - $ (9,944) DEPARTMENT TOTAL $ 222,936 $ 87,182 $ 78,520 $ (8,662)
GRANTS
4605 802 Grant - Street Sweeper $ - $ 200,000 $ - $ (200,000) 4606 802 CA Emerging Tech Fund (CETF) $ - $ 10,000 $ - $ (10,000) 4608 802 REAP Grant $ 39,445 $ 13,732 $ - $ (13,732)
4609 802 PLHA Grant $ 217,508 $ 100,169 $ - $ (100,169) 4611 802 Coastal Trail Coastal Conservancy/CDBG $ 209,544 $ 333,456 $ 219,805 $ (113,651) 4612 802 Multi Use Trail - MBARD/AMBAG Grant $ - $ 274,500 $ 674,000 $ 399,500 4613 802 Cannabis Grant $ 76,535 $ 20,000 $ - $ (20,000) 4682 802 Prop 1 SW IRWM - Catalina $ 44,050 $ 405,418 $ 1,011,970 $ 606,552 4683 802 PROP 1 SW - Contra Costa $ - $ 1,326,057 $ 4,386,770 $ 3,060,713 DEPARTMENT TOTAL $ 587,082 $ 2,683,332 $ 6,292,545 $ 3,609,213

GENERAL FUND RESERVE (CIP)
General Fund Reserve for CIP $ - $ 380,875 $ - $ (380,875) GF RESERVE TOTAL $ - $ 380,875 $ - $ (380,875)

ENVIRONMENTAL ENHANCEMENT
4755 000 Environmental Enhancement Fees $ 439,956 $ - $ - $ - ENVIRONMENTAL ENHANCEMENT TOTAL $ 439,956 $ - $ - $ -

EDGEWATER HABITAT
4706 502 Habitat Revenue $ 30,000 $ 15,000 $ - $ (15,000) 4410 000 Edgewater Account Intertest $ 7 $ 20 $ 25 $ 5
HABITAT TOTAL $ 30,007 $ 15,020 $ 25 $ (14,995)
GRAND TOTAL EXPENDITURES $ 13,327,840 $ 14,910,029 $ 18,755,399 $ 1,161,501 16 2026-2027 Proposed Revenue Budget
Property Taxes 1%
Sales/Use Taxes 20%
Transaction Tax 25%
TOT Tax 7%
Business License 4% Franchise/Users Tax 2%
Planning/Building, .25%
Police Department 1%
Public Works .52%
Investment Income 3%
Lease/Rent .3%
ROPS Residual 1%
Misc Rev 2%
Special Projects .86%
Grants 34%
17 Description FY 24/25
Actuals
FY 25/26
Amended Budget
FY 26/27
Proposed Budget Budget Difference

OPERATING EXPENSES
City Council $135,031 $205,042 $157,234 -$47,808
Administration $825,758 $968,433 $993,567 $25,134
Finance $525,829 $590,858 $539,634 -$51,224
Attorney $239,887 $386,250 $386,250 $0
Planning $530,936 $715,082 $779,912 $64,830
Building $71,324 $154,949 $154,950 $1
Police $3,483,094 $4,057,561 $4,160,481 $102,920
Fire $354,578 $364,150 $373,255 $9,105
Public Works/Engineering $961,642 $1,177,324 $1,291,370 $114,046 Parks $36,981 $66,384 $36,480 -$29,904
Government Buildings $76,219 $88,315 $87,280 -$1,035
Community Outreach/Economic Development $177,130 $243,346 $236,036 -$7,310 Non-Departmental $911,828 $985,066 $1,103,405 $118,339
SUBTOTAL FOR OPERATING EXPENSES $8,330,237 $10,002,760 $10,299,854 $297,094

NON-OPERATING EXPENSES
Capital Outlay $111,617 $1,843,600 $1,089,000 -$754,600 Capital Projects $1,413,643 $2,364,318 $6,617,545 $4,253,227 Special Projects $530,368 $589,164 $749,000 $159,836
SUBTOTAL NON-OPERATING EXPENSES $2,055,628 $4,797,082 $8,455,545 $3,658,463 TOTAL EXPENSES $10,385,865 $14,799,842 $18,755,399 $3,955,557 City Expenditure Budget Summary
18 City of Sand City
Proposed Expenditure Budget FY 2026 - 2027
FY 24/25 FY 25/26 FY 26/27 Prior Year
Account Dept Account Description Actuals Amended Budget Proposed Budget Difference

NON DEPARTMENTAL
5105 000 Health Benefits $ 1,321 $ 639 $ 658 $ 19
5107 000 Health Benefits - Retirees $ 197,668 $ 181,011 $ 186,441 $ 5,430 5109 000 CalPERs Annual Survivor $ - $ 1,708 $ 1,759 $ 51 5112 000 CA SUI/EDD $ (130) $ - $ - $ -
5113 000 EAP Program $ 1,925 $ 1,862 $ 1,918 $ 56
5200 000 CalPERS Unfunded Accrued Liability $ 490,756 $ 585,715 $ 660,011 $ 74,296 5301 000 Maintenance/Service Contracts $ 6,337 $ 15,450 $ 15,450 $ - 5307 000 Technical Support $ 17,662 $ 20,600 $ 20,600 $ - 5313 000 Computer Software & Maintenance Contracts $ - $ 7,500 $ 7,500 $ - 5401 000 Municipal Code Updates $ 1,245 $ 8,500 $ 8,500 $ - 5402 000 Memberships Public Agencies $ 8,616 $ 11,845 $ 11,845 $ - 5403 000 Memberships Voluntary $ 8,957 $ 10,300 $ 42,000 $ 31,700 5404 000 Arts Committee $ - $ 10,300 $ 10,000 $ (300)
5405 000 Advertising $ 24,420 $ 20,600 $ 20,600 $ -
5406 000 Dues/Subscrptions/Publications $ 2,377 $ 2,000 $ 2,000 $ - 5409 000 GASB/CalPERs Admin Fees $ 2,100 $ 900 $ 900 $ - 5410 000 Trainings/Meetings $ 1,123 $ 1,200 $ 1,200 $ - 5417 000 Donations $ 6,000 $ 14,000 $ 6,000 $ (8,000)
5421 000 Miscellaneous Expense $ 9,230 $ 8,000 $ 10,000 $ 2,000 5422 000 AICP Crime Ins $ 1,381 $ 1,453 $ 1,453 $ -
5424 000 Bank Charges $ 94 $ 515 $ 515 $ -
5427 000 Claims Payments $ 29,785 $ 5,000 $ - $ (5,000) 5502 000 Equipment Maintenance $ 331 $ 1,030 $ 1,030 $ - 5503 000 Auto Maintenance $ 1,400 $ 3,605 $ 3,605 $ -
5600 000 Office Phones $ 1,397 $ 1,000 $ 1,000 $ -
5601 000 Utilities $ 51,377 $ 32,651 $ 45,000 $ 12,349
5605 000 Internet Service/Web/TV $ 4,286 $ 9,270 $ 9,270 $ - 5700 000 Office Supplies $ 13,180 $ 20,000 $ 20,000 $ - 5705 000 Equipment Purchases $ 2,936 $ 5,150 $ 5,150 $ - 5707 000 Computer Equipment $ 26,054 $ 3,090 $ 9,000 $ 5,910 5908 000 Claims Cost $ - $ 172 $ - $ (172)
DEPARTMENT TOTAL $ 911,828 $ 985,066 $ 1,103,405 $ 118,511

CITY COUNCIL
5000 100 Salaries $ 44,650 $ 61,100 $ 63,000 $ 1,900
5004 100 Auto Allowance $ 2,400 $ 2,400 $ 2,400 $ -
5006 100 Fitness Pay $ 7,050 $ 6,100 $ 6,600 $ 500
5102 100 Dental $ 4,766 $ 4,940 $ 4,403 $ (537)
5103 100 Vision $ 792 $ 731 $ 670 $ (61)
5106 100 Pers EE Portion Paid by Employer $ 1,244 $ 2,488 $ 2,350 $ (138) 5108 100 CalPERS Employer $ 5,557 $ 6,316 $ 5,991 $ (325) 5110 100 Deferred Compensation $ 17,577 $ 14,375 $ 18,000 $ 3,625 5111 100 FICA/Medicare $ 1,892 $ 2,401 $ 2,652 $ 251
5300 100 Contract Services $ - $ 38,000 $ - $ (38,000)
5406 100 Dues/Subscrptions/Publications $ 1,622 $ 2,060 $ 2,060 $ - 5410 100 Trainings/Meetings $ 28,697 $ 25,000 $ 25,000 $ - 5411 100 Elections $ 1,490 $ - $ 3,500 $ 3,500
5419 100 Liability Insurance $ 3,215 $ 5,088 $ 2,703 $ (2,385) 5421 100 Misc Expense $ - $ 500 $ 500 $ -
5423 100 Workers Compensation Insurance $ 7,031 $ 10,469 $ 9,315 $ (1,154) 5600 100 Office Phones $ 4,041 $ 3,000 $ 3,000 $ -
5703 100 Council Meeting $ 295 $ 1,030 $ 1,030 $ -
5705 100 Equipment Purchases $ 1,284 $ 16,984 $ 2,000 $ (14,984) 5707 100 Computer Equipment $ 1,428 $ 2,060 $ 2,060 $ - DEPARTMENT TOTAL $ 135,031 $ 205,042 $ 157,234 $ (47,808)

ADMINISTRATION
5000 200 Salaries $ 476,645 $ 513,156 $ 559,098 $ 45,942 5004 200 Auto Allowance $ 3,300 $ 3,600 $ 3,600 $ -
5006 200 Fitness Pay $ 2,925 $ 3,600 $ 4,200 $ 600
5009 200 Paid Time Off $ 29,067 $ 15,450 $ 20,000 $ 4,550 5012 200 Over Time Pay $ 75 $ - $ - $ -
5100 200 L.T.D. $ 4,224 $ 3,808 $ 3,700 $ (108)
5102 200 Dental $ 6,857 $ 7,089 $ 7,557 $ 468
5103 200 Vision $ 1,029 $ 989 $ 1,053 $ 64
5104 200 Life Ins. $ 486 $ 432 $ 600 $ 168
5105 200 Health Benefits $ 68,069 $ 71,279 $ 80,000 $ 8,721 5106 200 PERS EE Portion Paid by ER $ - $ 42,016 $ 14,057 $ (27,959) 19 City of Sand City
Proposed Expenditure Budget FY 2026 - 2027
FY 24/25 FY 25/26 FY 26/27 Prior Year
Account Dept Account Description Actuals Amended Budget Proposed Budget Difference 5108 200 CalPERS Employer $ 32,574 $ 44,470 $ 51,878 $ 7,408 5110 200 Deferred Compensation $ 9,000 $ 10,795 $ 10,800 $ 5 5111 200 FICA/Medicare $ 7,128 $ 7,937 $ 7,945 $ 8
5300 200 Contract Services $ 54,215 $ 72,830 $ 72,830 $ - 5301 200 Maintenance/Service Contracts $ 11,757 $ 5,846 $ - $ (5,846) 5305 200 ADP/SHREDDING $ 1,261 $ 2,652 $ 2,652 $ -
5313 200 Computer Software & Maintenance Contracts $ - $ - $ 7,900 $ 7,900 5403 200 Membership Voluntary $ - $ 390 $ 750 $ 360
5406 200 Dues/Subscrptions/Publications $ 7,080 $ 5,665 $ 5,665 $ - 5410 200 Trainings/Meetings $ 21,374 $ 30,000 $ 30,000 $ - 5419 200 Liability Insurance $ 26,420 $ 38,634 $ 22,877 $ (15,757) 5423 200 Workers Compensation Insurance $ 57,773 $ 77,220 $ 78,830 $ 1,610 5600 200 Office Phones $ 2,288 $ 1,545 $ 1,545 $ -
5705 200 Equipment Purchases $ 510 $ 1,030 $ 1,030 $ -
5707 200 Computer Equipment $ 1,701 $ 8,000 $ 5,000 $ (3,000) DEPARTMENT TOTAL $ 825,758 $ 968,433 $ 993,567 $ 25,134

FINANCE
5000 300 Salaries $ 206,970 $ 234,203 $ 241,605 $ 7,402 5006 300 Fitness Pay $ 3,825 $ 3,600 $ 3,600 $ -
5012 300 Overtime Pay $ 75 $ - $ - $ -
5100 300 Long Term Disability $ 1,825 $ 2,240 $ 2,446 $ 206 5102 300 Dental $ 4,916 $ 4,526 $ 4,827 $ 301
5103 300 Vision $ 725 $ 636 $ 702 $ 66
5104 300 Life Ins. $ 468 $ 431 $ 480 $ 49
5105 300 Health Benefits $ 37,984 $ 37,983 $ 39,122 $ 1,139 5106 300 PERS EE Portion Paid by ER $ - $ 41,260 $ 14,045 $ (27,215) 5108 300 CalPERS Employer $ 36,998 $ 29,330 $ 28,489 $ (841) 5110 300 Deferred Compensation $ 7,900 $ 7,194 $ 7,200 $ 6 5111 300 FICA/Medicare $ 4,398 $ 3,962 $ 3,136 $ (826)
5300 300 Contract Services $ 21,600 $ 23,500 $ 5,000 $ (18,500) 5304 300 Audit $ 65,355 $ 67,000 $ 59,500 $ (7,500)
5307 300 Technical Support $ 553 $ 515 $ 750 $ 235
5308 300 HDL/BL/PROP/SAL $ 25,754 $ 37,132 $ 35,000 $ (2,132) 5313 300 Computer Software & Maintenance Contracts $ 62,834 $ 26,780 $ 27,000 $ 220 5406 300 Dues/Subscrptions/Publications $ 428 $ 1,000 $ 1,000 $ - 5410 300 Trainings/Meetings $ 3,996 $ 15,000 $ 15,000 $ - 5419 300 Liability Insurance $ 12,219 $ 16,862 $ 10,511 $ (6,351) 5423 300 Workers Compensation Insurance $ 26,720 $ 33,704 $ 36,221 $ 2,517 5705 300 Equipment Purchases $ - $ 2,000 $ 2,000 $ -
5707 300 Computer Equipment $ 286 $ 2,000 $ 2,000 $ -
DEPARTMENT TOTAL $ 525,829 $ 590,858 $ 539,634 $ (51,224)

ATTORNEY
5300 400 Contract Services/Legal Services $ 239,887 $ 386,250 $ 386,250 $ - DEPARTMENT TOTAL $ 239,887 $ 386,250 $ 386,250 $ -

COMMUNITY DEVELOPMENT/PLANNING
5000 500 Salaries $ - $ 112,771 $ 157,827 $ 45,056
5006 500 Fitness Pay $ - $ 700 $ 1,800 $ 1,100
5100 500 L.T.D. $ - $ 368 $ 1,410 $ 1,042
5102 500 Dental $ - $ 915 $ 1,468 $ 553
5103 500 Vision $ - $ 148 $ 351 $ 203
5104 500 Life Ins. $ - $ 144 $ 240 $ 96
5105 500 Health Benefits $ - $ 17,410 $ 19,000 $ 1,590
5107 500 HEALTH-RETIREES $ 3,455 $ - $ -
5108 500 CalPERS Employer $ - $ 8,976 $ 19,823 $ 10,847 5110 500 Deferred Compensation $ - $ 3,211 $ 3,600 $ 389 5111 500 FICA/Medicare $ - $ 1,898 $ 2,590 $ 692
5300 500 Contract Services $ 504,628 $ 510,383 $ 510,383 $ - 5313 500 Computer Software & Maintenance Contracts $ - $ 500 $ 4,500 $ 4,000 5306 500 IWORQ $ 1,701 $ 1,701 $ 3,700 $ 1,999
5355 500 Façade Program $ 20,000 $ 9,800 $ - $ (9,800)
5405 500 Advertising/Noticing $ 293 $ - $ 10,000 $ 10,000 5410 500 Trainings/Meetings $ 177 $ 5,000 $ 10,000 $ 5,000 5419 500 Liability Insurance $ - $ 12,518 $ 6,651 $ (5,867) 5423 500 Workers Compensation Insurance $ - $ 25,021 $ 22,919 $ (2,102) 5600 500 Office Phones $ 682 $ 618 $ 650 $ 32
5707 500 Computer Equipment $ - $ 3,000 $ 3,000 $ -
20 City of Sand City
Proposed Expenditure Budget FY 2026 - 2027
FY 24/25 FY 25/26 FY 26/27 Prior Year
Account Dept Account Description Actuals Amended Budget Proposed Budget Difference DEPARTMENT TOTAL $ 530,936 $ 715,082 $ 779,912 $ 64,830

BUILDING/CODE COMPLIANCE
5300 501 Contract Services $ 66,725 $ 150,000 $ 150,000 $ - 5306 501 IWORQ $ 4,599 $ 4,599 $ 4,600 $ 1
5600 501 Office Phones $ - $ 350 $ 350 $ -
DEPARTMENT TOTAL $ 71,324 $ 154,949 $ 154,950 $ 1

POLICE DEPARTMENT
5000 601 Salaries $ 1,435,406 $ 1,723,145 $ 1,850,752 $ 127,607 5003 601 Reserves $ 27,457 $ 33,099 $ 29,605 $ (3,494)
5005 601 Special Skills $ 188,247 $ 5,314 $ 1,200 $ (4,114) 5006 601 Fitness Pay $ 8,400 $ 15,636 $ 13,200 $ (2,436) 5007 601 Uniform Allow. $ 9,745 $ 9,000 $ 10,000 $ 1,000 5008 601 PD Education $ 71,769 $ 72,320 $ 87,840 $ 15,520 5009 601 Paid Time Off $ 143,116 $ 150,000 $ 187,044 $ 37,044 5010 601 Holiday $ 3,171 $ 22,300 $ 23,490 $ 1,190
5012 601 Overtime $ 132,015 $ 215,000 $ 150,000 $ (65,000) 5014 601 Advance Disability Payment $ 29,065 $ - $ - $ - 5017 601 Shift Differential $ 12,028 $ 20,738 $ 23,607 $ 2,869 5018 601 Service Awards $ 3,000 $ 500 $ 2,500 $ 2,000
5100 601 L.T.D. $ 6,320 $ 5,872 $ 6,256 $ 384
5102 601 Dental $ 22,429 $ 23,685 $ 28,471 $ 4,786
5103 601 Vision $ 3,226 $ 3,247 $ 3,608 $ 361
5104 601 Life Ins. $ 2,394 $ 2,373 $ 2,880 $ 507
5105 601 Health Benefits $ 248,233 $ 310,858 $ 346,783 $ 35,925 5106 601 Pers EE Portion Paid by Employer $ 3,327 $ 7,080 $ 12,815 $ 5,735 5108 601 CalPERS Employer $ 366,539 $ 367,540 $ 379,306 $ 11,766 5110 601 Deferred Compensation $ 44,400 $ 43,161 $ 46,800 $ 3,639 5111 601 FICA/Medicare $ 29,733 $ 29,204 $ 37,253 $ 8,049 5112 601 CA SUI/EDD $ 133 $ - $ - $ -
5119 601 Longevity $ - $ 116,173 $ 122,752 $ 6,579
5300 601 Contract Services $ 32,500 $ 45,000 $ 50,000 $ 5,000 5301 601 Maintenance/Service Contracts (NGEN for PD) $ 24,436 $ 22,938 $ 24,017 $ 1,079 5307 601 Technical Support $ 18,845 $ 20,600 $ 22,400 $ 1,800 5309 601 Animal Reg/Vet $ 2,695 $ 5,150 $ 5,305 $ 155
5310 601 Criminal Justice Information System $ 50,241 $ 45,000 $ 46,350 $ 1,350 5311 601 911 Center Operations $ 45,192 $ 51,301 $ 52,840 $ 1,539 5312 601 Arrests/Investigations $ 16,239 $ 10,300 $ 12,500 $ 2,200 5313 601 Computer Software & Maintenance Contracts $ 16,297 $ 22,145 $ 26,500 $ 4,355 5406 601 Dues/Subscrptions/Publications $ 3,039 $ 4,630 $ 5,300 $ 670 5410 601 Trainings/Meetings $ 12,530 $ 20,000 $ 20,600 $ 600 5412 601 Employment Screen $ 2,451 $ 3,605 $ 2,500 $ (1,105) 5413 601 SRU Annual Fee $ 5,000 $ 5,000 $ 5,000 $ -
5419 601 Liability Insurance $ 118,890 $ 153,610 $ 86,802 $ (66,808) 5420 601 Rental Payments $ 6,935 $ 6,180 $ 7,325 $ 1,145 5423 601 Workers Compensation Insurance $ 259,977 $ 307,032 $ 299,110 $ (7,922) 5425 601 EOC Expenses $ 5,000 $ 5,150 $ 5,000 $ (150)
5502 601 Equipment Maintenance $ - $ 5,305 $ 5,305 $ -
5503 601 Auto Maint. $ 12,463 $ 23,340 $ 24,000 $ 660
5505 601 Auto Detailing $ 732 $ 3,193 $ 3,193 $ -
5600 601 Office Phones $ 10,517 $ 12,731 $ 10,000 $ (2,731) 5604 601 WiFi $ 3,441 $ 3,183 $ 3,183 $ -
5605 601 Internet/Web/TV $ 2,801 $ 3,289 $ 3,289 $ -
5701 601 Police Supplies $ 4,263 $ 6,684 $ 7,000 $ 316
5702 601 Auto Fuel $ 18,810 $ 25,462 $ 25,462 $ -
5704 601 Bullet Proof Vests $ - $ 4,738 $ 4,738 $ -
5705 601 Equipment Purchases $ 10,704 $ 15,450 $ 16,000 $ 550 5706 601 Range Fees/SUP $ 805 $ 10,300 $ 10,600 $ 300
5707 601 Computer Equipment $ 8,138 $ 40,000 $ 10,000 $ (30,000) DEPARTMENT TOTAL $ 3,483,094 $ 4,057,561 $ 4,160,481 $ 102,920

FIRE DEPARTMENT
5300 602 Fire Contract $ 354,578 $ 364,150 $ 373,255 $ - DEPARTMENT TOTAL $ 354,578 $ 364,150 $ 373,255 $ -

PUBLIC WORKS
5000 700 Salaries $ 256,347 $ 294,886 $ 376,469 $ 81,583 5005 700 Special Skills $ 11,680 $ - $ - $ -
5006 700 Fitness Pay $ 3,000 $ 3,000 $ 3,000 $ -
21 City of Sand City
Proposed Expenditure Budget FY 2026 - 2027
FY 24/25 FY 25/26 FY 26/27 Prior Year
Account Dept Account Description Actuals Amended Budget Proposed Budget Difference 5007 700 Uniform Allow. $ 2,229 $ 1,537 $ 1,583 $ 46
5009 700 Paid Time Off $ - $ 19,441 $ 20,000 $ 559
5012 700 Overtime $ 2,034 $ 3,090 $ 3,000 $ (90)
5100 700 L.T.D. $ 2,741 $ 2,740 $ 3,673 $ 933
5102 700 Dental $ 7,661 $ 5,810 $ 6,192 $ 382
5103 700 Vision $ 1,140 $ 813 $ 813 $ -
5104 700 Life Ins. $ 612 $ 432 $ 720 $ 288
5105 700 Health Benefits $ 50,645 $ 50,643 $ 56,510 $ 5,867 5106 700 Pers EE Portion Paid by Employer $ 4,104 $ 17,435 $ 32,058 $ 14,623 5108 700 CalPERS Employer $ 51,989 $ 40,474 $ 44,617 $ 4,143 5110 700 Deferred Compensation $ 9,100 $ 8,400 $ 14,400 $ 6,000 5111 700 FICA/Medicare $ 4,526 $ 5,360 $ 6,894 $ 1,534
5119 700 Longevity $ - $ 14,667 $ 15,331 $ 664
5300 700 Contract Services $ 88,617 $ 79,310 $ 82,500 $ 3,190 5406 700 Dues/Subscrptions/Publications $ 691 $ 1,030 $ 1,030 $ - 5408 700 Permits/Licenses $ 8,442 $ 10,609 $ 10,609 $ - 5410 700 Trainings/Meetings $ 2,648 $ 5,150 $ 5,150 $ - 5414 700 Adopt A Highway $ 4,200 $ 4,635 $ 4,635 $ -
5419 700 Liability Insurance $ 18,475 $ 24,490 $ 14,518 $ (9,972) 5423 700 Workers Compensation Insurance $ 40,400 $ 48,951 $ 50,026 $ 1,075 5502 700 Equipment Maintenance $ 21,267 $ 10,300 $ 10,300 $ - 5503 700 Auto Maintenance $ 15,461 $ 15,450 $ 15,450 $ - 5504 700 Pest control $ 1,080 $ 1,545 $ 1,545 $ -
5506 700 Stormwater Maintenance $ - $ 21,218 $ 21,218 $ - 5507 700 Street Lighting $ 29,624 $ 30,900 $ 30,900 $ - 5508 700 Street Maintenance $ 22,158 $ 51,338 $ 51,338 $ - 5509 700 Urban Runoff $ 7,713 $ 51,000 $ 51,000 $ -
5600 700 Office Phones $ 2,105 $ 1,751 $ 1,751 $ -
5602 700 Refuse/Trash $ 5,877 $ 5,000 $ 2,500 $ (2,500) 5605 700 Internet/Web/TV $ 2,193 $ 2,750 $ 2,750 $ -
5701 700 Supplies $ 12,901 $ 16,480 $ 16,480 $ -
5702 700 Auto Fuel $ 8,424 $ 10,300 $ 11,000 $ 700
5705 700 Equipment Purchase $ 300 $ 5,150 $ 5,150 $ -
5707 700 Computer Equipment $ - $ 2,575 $ 2,575 $ -
5708 700 Equipment Rental $ 825 $ 1,545 $ 1,545 $ -
5709 700 Street Signs $ 8,001 $ 8,240 $ 8,240 $ -
5770 700 Computer Equipment $ 260 $ 500 $ 5,400 $ 4,900 DEPARTMENT TOTAL $ 709,470 $ 878,945 $ 992,870 $ 113,925 PARKS
5300 701 Contract Services $ 25,446 $ 28,840 $ 20,000 $ (8,840) 5511 701 Park/Landscape Improvements $ 7,839 $ 15,914 $ - $ (15,914) 5501 701 Parks Maintenance $ 877 $ 2,575 $ 2,575 $ -
5502 701 Equipment Maintenance $ 610 $ 2,575 $ 2,575 $ - 5603 701 Irrigation/Landscape $ - $ 5,150 $ - $ (5,150) 5701 701 Park Supplies $ 1,465 $ 5,150 $ 5,150 $ -
5705 701 Equipment Purchases $ 744 $ 6,180 $ 6,180 $ -
DEPARTMENT TOTAL $ 36,981 $ 66,384 $ 36,480 $ (29,904)

ENGINEERING
5300 702 Contract Services $ 245,056 $ 291,000 $ 291,000 $ - 5420 702 Storage Rental $ 7,116 $ 7,379 $ 7,500 $ 121
DEPARTMENT TOTAL $ 252,172 $ 298,379 $ 298,500 $ 121

GOVERNMENT BUILDINGS
5415 703 Security/Alarms $ 5,512 $ 10,300 $ 10,000 $ (300) 5418 703 Fire/Theft Insurance $ 48,425 $ 51,500 $ 50,000 $ (1,500) 5500 703 Building Maintenance $ 21,452 $ 26,000 $ 26,780 $ 780 5700 703 Office Supplies $ 830 $ 515 $ 500 $ (15)
DEPARTMENT TOTAL $ 76,219 $ 88,315 $ 87,280 $ (1,035)

COMMUNITY OUTREACH
5302 502 West End $ 73,627 $ 97,850 $ 100,000 $ 2,150
5405 502 Advertising $ 3,110 $ 10,300 $ 5,000 $ (5,300) 5410 502 Trainings/Meetings $ 264 $ 1,000 $ 1,100 $ 100 5416 502 City Events $ 29,506 $ 42,436 $ 42,436 $ -
5500 502 Building Maintenance $ 3,758 $ 6,684 $ 6,750 $ 66 5510 502 Park Maintenance $ 6,410 $ 4,326 $ - $ (4,326) 22 City of Sand City
Proposed Expenditure Budget FY 2026 - 2027
FY 24/25 FY 25/26 FY 26/27 Prior Year
Account Dept Account Description Actuals Amended Budget Proposed Budget Difference 6002 502 Bike Trail Elec $ 455 $ 750 $ 750 $ -
6207 502 Mural Program $ 60,000 $ 80,000 $ 80,000 $ -
DEPARTMENT TOTAL $ 177,130 $ 243,346 $ 236,036 $ (7,310)

CAPITAL OUTLAY/PROJECTS
6000 900 Storm Water Improvements - Catalina $ 40,558 $ 405,418 $ 1,011,970 $ 606,552 6000 900 Storm Water Improvements - Contra Costa $ 80,335 $ 1,326,056 $ 4,386,770 $ 3,060,714 6000 704 Capital Outlay - Streets $ - $ 1,464,500 $ 483,000 $ (981,500) 6000 601 Capital Outlay - Police Department $ 91,617 $ 152,000 $ 90,000 $ (62,000) 6000 700 Capital Outlay - Public Works $ - $ 177,100 $ 500,000 $ 322,900 6001 902 Capital Project - Coastal Trail $ 225,673 $ 195,000 $ 344,805 $ 149,805 6002 902 Capital Project - Bike Trail $ 226,165 $ 237,675 $ 674,000 $ 436,325 6003 902 Capital Project - Affordable Housing - Art Park $ 840,912 $ 200,169 $ 200,000 $ (169) 6000 902 Capital Outlay - City Hall Imp $ 20,000 $ 50,000 $ 16,000 $ (34,000) DEPARTMENT TOTAL $ 1,525,260 $ 4,207,918 $ 7,706,545 $ 3,498,627

SPECIAL PROJECTS
6100 000 S of Tioga Reimbursements $ 120,465 $ 45,000 $ 30,000 $ (15,000) 6101 000 MST SURF Reimbursements $ 222,385 $ 30,000 $ 15,000 $ (15,000) 6102 000 R2 - Developer Reimbursements $ 525 $ 358 $ - $ (358) 6201 800 Digital Records $ 734 $ - $ 20,000 $ 20,000
6203 800 Housing Element $ 89,226 $ 85,000 $ 34,000 $ (51,000) 6204 800 General Plan $ - $ 250,000 $ 500,000 $ 250,000 6205 800 Retail Cannabis $ 51,741 $ 20,000 $ - $ (20,000) 6206 800 Website - REAP 2.0 Grant $ 39,455 $ 8,806 $ - $ (8,806) 6207 800 East Dunes City Wide ITP $ - $ 100,000 $ 100,000 $ - DEPARTMENT TOTAL $ 524,531 $ 539,164 $ 699,000 $ 159,836

EDGEWATER HABITAT
6211 800 North of Playa Habitat Conservation $ 5,837 $ 50,000 $ 50,000 $ - DEPARTMENT TOTAL $ 5,837 $ 50,000 $ 50,000 $ -
TOTALS $ 10,385,865 $ 14,799,842 $ 18,755,399 $ 3,955,557 23 2026-2027 Proposed Expenditure Budget
City Council 1% Administration 5%
Finance 3% Attorney 2%
Planning/Building 5%
Public Safety 24%
Public Works 7%
Parks .41%
Capital Outlay 6% Community Outreach 2% Government Buildings 1% Special Projects 4%
Capital Outlay 6%
Capital Projects, 35%
24

Budget and Personnel CommitteeMay 28, 2026

Budget and Personnel Committee
May 28, 2026