Attachment A
Fund Revised Budget Plan A
Exception-Based
Budget (EBB)
Adjustments
Revised Budget Plan
after EBB Adjustments
General 511,391,305 (1,882,882) 509,508,423
Airport 17,978,145 (4,487,901) 13,490,244
Beach 19,127,099 (146,299) 18,980,800
Big Blue Bus 135,707,527 53,064,404 188,771,931
Cemetery 2,795,894 6,032 2,801,926
Citizens Op for Public Safety 245,000 40,000 285,000
Clean Beaches/Ocean Parcel Tax 5,128,954 56,300 5,185,254 Community Development Block Grants 1,164,932 106,021 1,270,953 Gas Tax 5,148,526 163,603 5,312,129
Housing Authority 30,929,312 - 30,929,312
Info Tech Replacement and Services 3,698,762 (3,053,977) 644,785 Local Return 8,818,479 (1,974,765) 6,843,714
Low/Mod Income Housing Asset 500,000 - 500,000
Miscellaneous Grants 13,185,169 (7,860,282) 5,324,887
Parking Authority 5,000 - 5,000
Parks and Recreation 3,000 - 3,000
Pier 8,957,766 (242,322) 8,715,444
Resource Recovery & Recycling 48,271,982 (182,338) 48,089,644 SCAQMD AB 2766 132,000 - 132,000
Self-Insurance, Bus 9,295,000 2,990,894 12,285,894
Self-Insurance, Comprehensive 24,799,000 - 24,799,000
Self-Insurance, Risk Management Admin 9,818,247 - 9,818,247 Self-Insurance, Workers' Comp 20,895,000 - 20,895,000
Special Revenue Source 4,115,091 361,286 4,476,377
Stormwater 2,090,000 50,000 2,140,000
TORCA 147,000 - 147,000
Vehicle Management 22,902,898 (2,848,547) 20,054,351
Wastewater 29,955,133 1,879,983 31,835,116
Water 62,017,558 336,189 62,353,747
Revenue Total 999,223,779 36,375,399 1,035,599,178
Reimbursements & transfers B (120,018,224) 2,461,630 (117,556,594) Adjusted Total 879,205,555 38,837,029 918,042,584
FY 2026-27
Revenue Budget Detail by Fund
A Reflects the budget plan approved by Council on June 24, 2025, year-to-date budget adjustments approved by Council on 6/10/25 (Item 4E), 6/24/25 (Items 4E and 4G), 7/8/25 (Item 4L), 7/29/25 (Item 4K), 7/29/25 (Item 4L), 10/14/25 (Item 11B), 10/28/25 (Item 11A), 11/18/25 (Item 4A), and 3/24/26 (Item 11C) as well as refined program costs from those estimated in October 2025 and March 2026.
B These are technical adjustments to eliminate double counting of certain revenues and expenditures appearing in two funds. 1 Attachment A
Fund Department(s) Description
FY 2026-27
Increase /
(Decrease)
Various Represents revenue adjustments related to the FY 2025-26 Citywide User Fee Study $ 1,485,289
City Manager (CMO) Revenue decrease is primarily attributable to declines in lease rental revenue, outdoor dining revenue, and parklet revenue $ (1,329,977) Community
Development (CDD)
Reflects revenue adjustments due to a decrease in development agreements and the postponement of vacant property fee
implementation until early 2027
$ (869,820)
Fire Revenue associated with the Ambulance Operator (AO) Program.
Increase is informed by current year-to-date activity $ 767,117 Housing and Human
Services (HHS)
Revenue increase associated with the Childcare and CREST programs, along with adjustments to better align the budget to actuals with current trends
$ 158,725
Information Systems Reflects a revenue adjustment related to the Digital Inclusion Pilot Program due to enhanced customer engagement and strengthened collection efforts
$ 9,000
Library Revenue decrease is associated with the Library Café rental agreement and the cell tower project at the Montana Branch, both of which are not expected to proceed at this time
$ (91,296)
Police Revenue decrease is driven mainly by an adjustment in false alarm billings to align with historical actuals $ (176,271)
Public Works (PW) Represents a revenue reduction associated with declining Use of Public Property permits, resulting in decreased utilization of the public right-of-way
$ (87,755)
Records and Election
Services (R&ES) Reflects a revenue increase related to preparations for the 2026 elections $ 12,492
Recreation and Arts
(RAD) Reflects revenue adjustments associated with recreational programs and increased costs to various rental and permit fees $ 60,485 Transportation (DOT) Reduced parking revenue is attributable to evolving mobility preferences, fluctuations in tourism and gas prices, continued remote and hybrid work practices that have reduced commuter demand, and delays in implementing the rate restructure during the fiscal year $ (4,220,872)
Non-Departmental Represents higher revenue driven by greater investment returns, onetime enhanced Business License Tax compliance, and the addition of revenue budget for the Business License Processing Fee
$ 2,400,000
$ (1,882,882)
DETAIL OF FY 2026-27 PROPOSED BUDGET CHANGES
REVENUE BUDGET ADJUSTMENTS
Grand Total General Fund Revenue Changes
General Fund
General Fund
2 Attachment A
DETAIL OF FY 2026-27 PROPOSED BUDGET CHANGES
REVENUE BUDGET ADJUSTMENTS
Fund Department(s) Description
FY 2026-27
Increase /
(Decrease)
Airport PW Represents a revenue reduction from pending SNAP utility credits and rent credits being applied due to delays in tenant improvements $ (4,487,901) CMO Revenue adjustment relates to the correction of a one-time lease rental payment and incorporation of two additional encroachments $ (269,390) RAD Revenue adjustments primarily related to the FY 2025-26 Citywide User Fee Study $ 123,091
Big Blue Bus DOT Revenue increase is primarily due to funding allocations from Los Angeles Metro, grants for electric infrastructure improvements, bus replacement programs, and related capital projects
$ 53,064,404
Community Development
Block Grant
HHS Revenue growth reflects HUD allocations, projected uncommitted CDBG funds, and anticipated program income $ 106,021
Cemetery PW Revenue adjustments to reflect the stronger than expected demand for burial and mortuary services, including vaults, offset by a decline in mausoleum and urn sales
$ 6,032
Citizens Option for Public
Safety
Police Revenue adjustments to better align the budget to actuals with current trends $ 40,000
Clean Beaches and
Ocean Parcel Tax
PW Revenue adjustments to better align Parcel Tax Assessment estimates to actuals $ 56,300
Gas Tax PW Reflects higher than anticipated Highway Users Tax Account (HUTA) and Road Maintenance and Rehabilitation Account (RMRA) revenues for Local Streets and Roads
$ 163,603
Information Technology
Replacement and
Services
ISD Suspension of contributions from the General Fund, which will be determined by actual spending, with budget adjustments to follow later in the year
$ (3,053,977)
PW Represents lower than anticipated Local Return (Proposition C and Measures M and R) revenues due to revised allocation estimates from Los Angeles Metro issued in late February
$ (299,545)
Non-Departmental Revenue decrease to align budget with final funding allocation from Los Angeles Metro $ (1,675,220)
Miscellaneous Grants HHS Revenue associated with grant funds from the Los Angeles County Affordable Housing Solutions Agency (LACAHSA) for the Renter Protection & Homelessness Prevention (RPHP) Program
$ 910,000
Revenue associated with Measure A allocation for eligible activities 1,296,779 $ Revenue associated with California Department of Housing and Community Development’s (HCD) Affordable Housing and
Sustainable Communities (AHSC) Program Funds
$ 150,000
Local Return
Non-General Fund Transactions
Beach
3 Attachment A
DETAIL OF FY 2026-27 PROPOSED BUDGET CHANGES
REVENUE BUDGET ADJUSTMENTS
Fund Department(s) Description
FY 2026-27
Increase /
(Decrease)
HHS Represents a budget correction to reflect the loss of State of California subsidies after the Police Activities League (PAL) and Virginia Avenue Park (VAP) summer lunch programs were
determined to be ineligible for reimbursement
$ (10,000)
Represents a decrease in revenue resulting from the Local Solutions Fund (LSF) being funded through Measure A $ (373,125)
Reflects a revenue reduction to align with actual U.S. Department of Housing and Urban Development (HUD) allocations $ (16,368) Police Revenue decrease is primarily as a result of grant completions and reimbursements that are still pending $ (7,122,200)
PW Revenue adjustment is driven by updates to the TDA budget based on LA Metro’s estimate and the removal of funding for completed projects
$ (2,695,368)
Pier CMO Revenue decrease results from aligning to vendor rental actuals, reduced sales activity, closure of the parking deck to public access, and fee reductions included in the Realignment Plan
$ (242,322)
Resource Recovery and
Recycling
PW Revenue adjustments primarily related to the FY 2025-26 Citywide User Fee Study $ (182,338)
Self-Insurance, Bus Non-Departmental Reflect increased payment from the Big Blue Bus Fund for increased insurance costs $ 2,990,894
CMO Revenue adjustment to reflect the expected receipt of clean energy tax credits $ 315,000
Public Works Revenue adjustments primarily related to the FY 2025-26 Citywide User Fee Study $ 46,286
Stormwater Management PW Revenue increase to align with current sales and strong demand for recycled water $ 50,000
Vehicle Management PW Revenue adjustment represents reduced vehicle replacement contributions from the General Fund, Beach Fund, and Pier Fund, partially offset by increased one-time contributions for new vehicle enhancements
$ (2,848,547)
Wastewater PW
Revenue increase associated with the 2025 Water Rate Study $ 1,879,983 Water PW Revenue adjustments primarily related to the FY 2025-26 Citywide User Fee Study $ 336,189
$ 38,258,281
$ 36,375,399
Grand Total Other Funds Revenue Changes
Total Revenue Changes All Funds
Miscellaneous Grants
Non-General Fund Transactions
Special Revenue Source
4 Attachment A
Fund Revised Budget Plan A
Exception-Based
Budget (EBB)
Adjustments
Revised Budget Plan
after EBB Adjustments
General 522,726,272 2,445,727 525,171,999
Airport 13,438,173 186,478 13,624,651
Beach 17,850,640 11,013 17,861,653
Big Blue Bus 106,637,520 3,066,107 109,703,627
Cemetery 2,781,249 144,704 2,925,953
Citizens Op for Public Safety 200,202 - 200,202
Clean Beaches/Ocean Parcel Tax 4,589,795 - 4,589,795
Community Development Block Grants 409,146 - 409,146
Gas Tax 2,655,040 - 2,655,040
Housing Authority 31,659,006 43,726 31,702,732
Local Return 1,428,695 - 1,428,695
Low/Mod Income Housing Asset 400,000 - 400,000
Measure GS 696,354 16,917,629 17,613,983
Miscellaneous Grants 1,229,291 2,356,779 3,586,070
Parking Authority 900 - 900
Pier 7,224,060 5,227,747 12,451,807
Resource Recovery & Recycling 42,644,813 5,088,803 47,733,616 Self-Insurance, Bus 6,310,919 - 6,310,919
Self-Insurance, Comprehensive 12,018,454 - 12,018,454
Self-Insurance, Risk Management Admin 9,831,929 102,487 9,934,416 Self-Insurance, Workers' Comp 17,007,833 263,723 17,271,556 Special Revenue Source (591,880) 242,464 (349,416)
Stormwater 1,449,608 - 1,449,608
TORCA 56,494 - 56,494
Vehicle Management 10,558,149 9,099,678 19,657,827
Wastewater 19,870,718 492,702 20,363,420
Water 36,401,149 798,218 37,199,367
Expenditure Total 869,484,529 46,487,985 915,972,514
Reimbursements & transfers B (108,545,990) (9,010,604) (117,556,594) Adjusted Total 760,938,539 37,477,381 798,415,920
FY 2026-27
Operating Expenditure Budget Detail by Fund
A Reflects the budget plan approved by Council on June 24, 2025, year-to-date budget adjustments approved by Council on 6/10/25 (Item 4E), 6/24/25 (Items 4E and 4G), 7/8/25 (Item 4L), 7/29/25 (Item 4K), 7/29/25 (Item 4L), 10/14/25 (Item 11B), 10/28/25 (Item 11A), 11/18/25 (Item 4A), and 3/24/26 (Item 11C) as well as refined program costs from those estimated in October 2025 and March 2026.
B These are technical adjustments to eliminate double counting of certain revenues and expenditures appearing in two funds. 5 Attachment A
Fund Department(s) Description
FY 2026-27
Increase /
(Decrease)
Staffing enhancements in the City Manager's Office to support internal and external communication efforts $ 387,238
Funding for communications consulting services to support the Realignment Plan $ 750,000
Funding for Airport Park on-call consultants to support the Airport Conversion Project $ 912,718
Funding for self-contained breathing apparatus replacement and aqueous film-forming foam (AFFF) removal and disposal project $ 1,670,297 Housing and Human
Services (HHS)
Staffing enhancement to support the newly established Restorative Justice Program $ 359,411
Additional staffing support for the Housing Division fully offset by the Housing Trust Fund $ 184,664
Human Resources Staffing enhancements to support the City's Building Organizational Health efforts $ 448,963
Staffing enhancement in the Mobility Division to address preferential parking $ 161,958
Information Services (ISD)
Public Works (PW)
Non-Departmental
Net zero transfer between funds to support wastewater/water operations staffing enhancements $ -
Non-Departmental Net zero transfer between funds to support General Fund/Housing Trust Fund operations staffing enhancements $ (184,664) Transfer to the Beach Fund to support capital improvement program 1,218,600 $ Transfer in from the Pier Fund for repayment of prior year advances to cover capital improvement program costs $ (5,128,600) Represents adjustments to and reclassification of internal service contribution costs from the Capital budget to the Operating budget.
These contributions fund the Vehicle Management Fund.
$ 1,665,142
Total General Fund Operating Expenditure Changes (A) 2,445,727 $ General Fund Operating Budget Reductions
General Expenditure Offsets (B)
As a result of the full reassessment of projected Realignment Plan costs, staff evaluated operational needs, current-year spending trends, and refined cost estimates. Based on this analysis, funding was reallocated to fully cover the proposed General Fund budget changes, ensuring minimal net increase to the Fund.
$ (2,436,895)
$ 8,832
(C) = (A) plus (B)
DETAIL OF FY 2026-27 PROPOSED BUDGET CHANGES
EXPENDITURE BUDGET ADJUSTMENTS
General Fund
Net Impact to the General Fund (C)
Public Works (PW)
General Fund
Fire
City Manager (CMO)
6 Attachment A
DETAIL OF FY 2026-27 PROPOSED BUDGET CHANGES
EXPENDITURE BUDGET ADJUSTMENTS
Fund Department(s) Description
FY 2026-27
Increase /
(Decrease)
Beach Non-Departmental Transfer in from the General Fund to support capital improvement program $ (1,218,600)
Big Blue Bus Transportation Payment from the Big Blue Bus Fund to reflect increased insurance costs to Transit Liability Fund $ 2,990,894
Cemetery Non-Departmental Adjustment to reflect the contribution to the Vehicle Management Fund for the purchase of a new utility vehicle to transport materials and equipment and to ensure quick response times for immediate needs, such as clean-up and gravesite preparation
$ 50,000
Measure GS Non-Departmental
Represents award to The People Concern for administration of the Santa Monica Rent Aid Program to provide financial assistance and case management to qualifying households, as well as additional support for housing services and homelessness prevention programs $ 16,917,629
Accept and appropriate grant funds from the Los Angeles County Affordable Housing Solutions Agency (LACAHSA) for the Renter Protection & Homelessness Prevention (RPHP) Program
$ 910,000
Accept and appropriate Measure A allocation for eligible activities $ 1,296,779 Accept and appropriate California Department of Housing and Community Development’s (HCD) Affordable Housing and
Sustainable Communities (AHSC) Program Funds
$ 150,000
Pier Non-Departmental Transfer out to the General Fund for repayment of prior year advances to cover capital improvement program costs $ 5,128,600 Public Works Staffing enhancement to support waste management capabilities in support of the City’s Realignment Plan $ 20,215
Non-Departmental Adjustment to reflect the contribution to the Vehicle Management Fund for the purchase of a new compact electric sweeper that will be dedicated to maintaining City bike lanes, where its small size and maneuverability are essential for effective operations
$ 392,970
Self-Insurance, Workers'
Comp.
Non-Departmental Reflects an increase to support the Occupational Medical Testing Program (OMTP), which provides medical examinations and screenings for City employees and new hires
$ 263,723
Fire Dept Funding to replace Certified Unified Program Agency (CUPA) software for inspections $ 42,000
Housing and Human
Services
Increase Opioid Settlement Funds (OSF) to offset a reduction in the Community Development Block Grant (CDBG) award $ 15,800 Non-Departmental Additional staffing support for the Housing Division $ 184,664 Miscellaneous Grants
Non-General Fund Transactions
Resource Recovery &
Recycling
Special Revenue Source
Housing and Human
Services
7 Attachment A
DETAIL OF FY 2026-27 PROPOSED BUDGET CHANGES
EXPENDITURE BUDGET ADJUSTMENTS
Fund Department(s) Description
FY 2026-27
Increase /
(Decrease)
Adjustment to reflect the purchase of new vehicles for the Cemetery, RRR, and Water Funds $ 496,974
Reclassification of new and replacement vehicle program costs from the Capital budget to the Operating budget $ 8,555,344
Water Non-Departmental Adjustment to reflect the contribution to the Vehicle Management Fund for the purchase of a new vehicle to be used when conducting field inspections and consultations
$ 54,004
Various Non-Departmental
Represents adjustments to and reclassification of internal service contribution costs from the Capital budget to the Operating budget.
These contributions help fund the Vehicle Management Fund. $ 7,791,262
Total Other Funds Operating Expenditure Changes 44,042,258 $ Grand Total Other Funds Operating Expenditure Changes $ 44,042,258 Vehicle Management Non-Departmental
Non-General Fund Transactions
8 Attachment A
Fund Revised budget A
Exception-Based
Budget (EBB)
Adjustments
Revised Budget Plan
after EBB Adjustments
General 1,493.0 8.0 1,501.0
Airport 20.0 20.0
Beach 51.6 51.6
Big Blue Bus 443.7 443.7
Cemetery 8.4 8.4
Housing Authority 16.0 16.0
Pier 17.9 17.9
Resource Recovery & Recycling 105.0 105.0
Self-Insurance, Risk Management Admin 13.0 13.0
Vehicle Management 28.0 28.0
Wastewater 22.0 22.0
Water 63.0 (1.0) 62.0
Citywide FTE Total 2,281.6 7.0 2,288.6
A Reflects the FTEs in the budget plan approved by Council on June 24, 2025, year-to-date budget adjustments approved by Council on 6/10/25 (Item 4E), 6/24/25 (Items 4E and 4G), 7/8/25 (Item 4L), 7/29/25 (Item 4K), 7/29/25 (Item 4L), 10/14/25 (Item 11B), 10/28/25 (Item 11A), 11/18/25 (Item 4A), and 3/24/26 (Item 11C) as well as refined program costs from those estimated in October 2025 and March 2026.
Citywide FTE by Fund (permanent & temporary)