Seaside City Council
May 27, 2026

A G E N D A

CITY OF SEASIDE SPECIAL MEETING
CITY COUNCIL/SUCCESSOR 440 HARCOURT AVE (COUNCIL CHAMBER) AGENCY TO THE Wednesday, May 27, 2026
REDEVELOPMENT AGENCY 5:00 PM
Virtual Participation Guide: https://www.ci.seaside.ca.us/129/City-Council-Committee-Agendas https://www.youtube.com/c/CityofSeasideCalifornia | https://ci-seaside-ca-us.zoom.us/j/81936832059 | WEBINAR ID: 819 3683 2059 | (669) 900-9128

1. CALL TO ORDER

2. ROLL CALL – ESTABLISHMENT OF QUORUM
Ian N. Oglesby
David R. Pacheco
Alexis Garcia-Arrazola
Rita Burks
Alex Miller
Mayor/Chair
Mayor Pro Tem/Vice Chair
Council/Agency Member
Council/Agency Member
Council/Agency Member

3. PLEDGE OF ALLEGIANCE

4. PUBLIC COMMENT
Members of the public wishing to address the City Council on matters within the jurisdiction of the City of Seaside, but not on this agenda, may do so during the Public Comment period for up to three (3) minutes. Public Comments for "Presentations" on this agenda are also taken at this time; comments on specific agenda items are heard under that item. For the public record, please state your name.

5. BUSINESS ITEMS
A. RECEIVE A PRESENTATION ON THE DRAFT FISCAL YEAR 2026-2027

OPERATING BUDGET, CAPITAL IMPROVEMENT PROGRAM, FEE

SCHEDULE, POSITION CONTROL LIST, SALARY SCHEDULE, AND

RESERVE AMOUNTS AND PROVIDE DIRECTION TO STAFF AS TO ANY

CHANGES TO BE MADE PRIOR TO ADOPTION
RECOMMENDATION: Receive presentation of the fiscal year 2026-27 draft budget and provide direction to staff as to any changes to be made prior to adoption.

6. ADJOURNMENT
Next Regularly Scheduled Meeting:

June 4, 2026 at 5:00 p.m.

The City of Seaside is committed to providing accessible facilities and accommodating people with disabilities in all of its services programs and activities. If special considerations are needed by any person to fully participate in this meeting, contact the City Clerk at 899-6707 no fewer than two business days prior to the meeting to allow reasonable arrangements. Agendas are posted at:

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City Council SPECIAL Meeting May 27, 2026 5:00 PM Agenda Page 2 http://www.ci.seaside.ca.us/129/City-Council-Committee-Agendas Agenda-related writings or documents provided during public meetings are available for public inspection during the meeting or from the office of the City Clerk. This agenda is posted in compliance with California Governor Newsom's Executive Orders N-29-20 and N-33-20.

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CITY OF SEASIDE

STAFF REPORT
Item No.: 5.A.

TO: City Council
FROM: Greg McDanel, City Manager
BY: Jessica Riley, Finance Director
DATE: May 27, 2026
SUBJECT: RECEIVE A PRESENTATION ON THE DRAFT FISCAL YEAR 2026- 2027 OPERATING BUDGET, CAPITAL IMPROVEMENT

PROGRAM, FEE SCHEDULE, POSITION CONTROL LIST, SALARY

SCHEDULE, AND RESERVE AMOUNTS AND PROVIDE

DIRECTION TO STAFF AS TO ANY CHANGES TO BE MADE

PRIOR TO ADOPTION

RECOMMENDATION
Receive presentation of the fiscal year 2026-27 draft budget and provide direction to staff as to any changes to be made prior to adoption.

BACKGROUND
The purpose of this item is to give the City Council and the Successor Agency Board the opportunity to receive a presentation and provide direction to staff on the Proposed 2026-2027 City operating budget, capital improvement program, fee schedule, position control list, salary schedule, and reserve amounts.

Staff began preparations for the proposed budget in March 2026, immediately after the fiscal year 2025-26 mid-year budget review. Once further input and direction is received from the City Council, the budget will be revised accordingly. The revised budget will be brought forward to the Council on June 18, 2026, with the option to adopt it or provide further directions. If necessary, a second revised budget will be presented to the Council at a special meeting, yet to be scheduled, prior to June 30, 2026.

FISCAL IMPACT
To be presented.

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Item No. 5.A. Page 2 of 2

STRATEGIC PRIORITY
Effective Accessible Governance

ATTACHMENTS

1. 2026-27 Proposed Budget
Reviewed for Submission to the City Council by:

____________________________________
Greg McDanel, City Manager
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INTRODUCTION
City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION

TABLE OF CONTENTS
City Manager’s Message .......................................................................................................... 4 Resolution ................................................................................................................................. 9 Introduction
City Officials ....................................................................................................................... 13 Vision Statement ................................................................................................................ 14 Mission Statement ............................................................................................................. 16 City-Wide Organizational Chart .......................................................................................... 17 Community Profile .............................................................................................................. 18 User’s Guide to the Budget ................................................................................................ 20 Budget Guidelines & Fiscal Policies ................................................................................... 27 Strategic Plan
Strategic Plan ..................................................................................................................... 36 Budget Summary
Fund Analysis .................................................................................................................... 54 Budget Summary – All Funds ............................................................................................ 58 Budget Summary – General Fund ..................................................................................... 76 Schedule of Operating Transfers ..................................................................................... 100 Appropriations Limit ......................................................................................................... 104 Budget Detail
Legislative Body ............................................................................................................... 106 City Manager’s Office ....................................................................................................... 112 City Clerk ......................................................................................................................... 118 City Attorney .................................................................................................................... 122 Human Resources & Risk Management .......................................................................... 128 City of Seaside FY 2026/27 Proposed Budget
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Finance ............................................................................................................................ 134 Economic Development ................................................................................................... 142 Community Development ................................................................................................. 148 Building & Code Enforcement .......................................................................................... 158 Police Department ........................................................................................................... 166 Fire Department ............................................................................................................... 172 Public Works & Engineering ............................................................................................. 180 Recreation........................................................................................................................ 208 Enterprise Funds ..................................................................................................................222 Special Revenue & Grants ...................................................................................................232 Internal Service Funds .........................................................................................................240 Debt Service ..........................................................................................................................250 Capital Improvement Program ............................................................................................264 Master Fee Schedule ............................................................................................................332 Statistics & Other Schedules
Position List ...................................................................................................................... 374 Salary Schedule ............................................................................................................... 380 Statistical Section ............................................................................................................. 390 Glossary ........................................................................................................................... 412 City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
June 18, 2026
Honorable Mayor and Members of the City Council:

I respectfully present the Proposed Operating and Capital Budget for the City of Seaside for the fiscal year beginning July 1, 2026, and ending June 30, 2027. This budget is presented during a period of significant fiscal transition. Recurring revenue growth has slowed while the cost of maintaining public services, infrastructure, and organizational capacity continues to increase. As a result, the proposed budget requires difficult but deliberate choices. It protects core services, preserves organizational stability, responsibly manages available reserves, and strengthens the City’s long-term economic and fiscal position.

The FY 2026-27 Proposed Budget should be understood as a stabilization and recovery budget.

It acknowledges that the City has not yet restored structural balance between recurring revenues and expenditures. It also establishes a disciplined management approach focused on expenditure control, service prioritization, revenue diversification, strategic development, and transparent reporting.

Economic Conditions: Responding to Slowing Revenue Growth The FY 2026-27 Proposed Budget was developed during a period of slowing economic activity and continued fiscal pressure at the national, state, and local levels. While the City benefited from one-time funding and unusually strong sales tax activity during the pandemic period, recurring revenue growth has largely flattened over the past three fiscal years even as inflation and operating costs continued to rise.

The City also continues to face increasing pressure from rising personnel and pension costs, slowing growth in economically sensitive revenues such as Sales Tax and Transaction and Use Tax, and broader uncertainty within regional and national economic markets. The City’s reliance on automobile-related sales tax revenues, further reinforces the importance of economic diversification and implementation of long-term development projects. Although several major development initiatives continue to advance, the timing of future revenues associated with those projects remains uncertain due to broader market and financing conditions.

Key economic conditions currently influencing the City’s financial outlook include:
 Inflation – Above the Federal Reserve’s 2% target, with the U.S. annual inflation rate at

3.0% as of April 2026
 Personnel and pension costs continuing to outpace recurring revenues  Flat or slowing growth in major revenue sources
 Increased uncertainty within regional and national economic markets City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
The City approaches this budget with proactive realism and fiscal discipline. The challenge is real and requires action. At the same time, Seaside retains meaningful strengths: committed employees, strategic community assets, available reserves to manage a measured transition, and significant long-term economic development opportunities.

Budget Summary: Managing an Operating Deficit While Advancing Long-Term Solutions The Proposed FY 2026-27 General Fund Budget includes $51.3M in operating revenues and $52.8M in operating expenditures, including transfers, resulting in an operating deficit of approximately $1.5 million. The proposed budget also includes $819k for Capital Improvement Program (CIP) projects and $2.4M for street maintenance and repair activities.

The proposed budget recommends the use of reserves to support certain capital and street maintenance activities due to ongoing operating pressures within both the General Fund and Streets Maintenance and Operations Fund. Under the current proposal, reserve levels would remain funded at approximately 88% of the City’s reserve policy target, while limiting flexibility for additional discretionary spending.

The recommended use of reserves is not intended to defer corrective action or normalize recurring operating deficits. Rather, it provides a limited bridge to protect essential services and maintain organizational capacity while the City implements measurable actions to improve its long-term operating position. This approach requires continued discipline. Additional discretionary commitments should be evaluated cautiously until sustained operating improvement is demonstrated.

The City’s current fiscal challenges reflect a longer-term structural trend in which expenditures have grown approximately 4% faster than recurring revenues over the past five fiscal years while the City continued funding capital and operational needs through available fund balance.

In response, City management has begun implementing a coordinated fiscal stabilization strategy focused on expenditure containment, operational efficiencies, long-term revenue generation, and clear performance monitoring. Beginning in October 2026, quarterly fiscal updates will provide the City Council with information regarding operating performance, reserve projections, revenue trends, and economic development milestones. The updates will also identify implementation progress and any recommended corrective actions.

At the same time, the City continues advancing major community investment projects funded through grants, special revenues, and other non-General Fund sources, including the Broadway Avenue Complete Streets Project, Citywide Curb Ramp Project, Laguna Grande Recreation Trail Project, and approximately $2.5M in pavement rehabilitation funding for FY 2026-27.

City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
Fund Balance: Transitioning from One-Time Growth to Long-Term Stability Between FY 2019-20 and FY 2022-23, the City experienced significant growth in General Fund reserves driven largely by one-time land sales, federal American Rescue Plan Act (ARPA) funding, grant proceeds, and unusually strong pandemic-era sales tax growth. The City received approximately $9M in one-time ARPA funding during this period, while strong consumer spending and automobile sales contributed to a peak General Fund balance exceeding $44M.

During this period of stronger financial resources, the City responded to service demands, organizational needs, and community investment priorities through staffing resources, infrastructure improvements, and operational investments. As one-time revenues concluded and economically sensitive revenues moderated, the recurring cost of maintaining these service commitments and investments increasingly exceeded the growth of recurring revenues.

As revenues normalized and operating costs continued to increase, the City increasingly relied on available fund balance to support ongoing operations, capital projects, and infrastructure investments while awaiting future development-related revenues. This pattern also occurred within the Streets Maintenance and Operations Fund, where increased operational activity and staffing levels expanded during periods of temporary funding availability.

The FY 2026-27 Proposed Budget begins the transition away from reliance on temporary revenues and toward a more sustainable long-term financial structure. This transition must be managed carefully to protect core municipal services while restoring recurring fiscal balance.

Additional detail regarding these trends, including reserve projections and operational impacts, is provided throughout the budget document and accompanying financial forecast.

City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
Revenues: Economic Development and Revenue Diversification The General Fund relies primarily on five major revenue sources: Sales Tax, Property Tax, Transaction and Use Tax, Transient Occupancy Tax, and Utility User Tax.

Sales Tax remains the City’s single largest General Fund revenue source; however, revenue growth has slowed considerably following declining automobile sales and changing consumer spending patterns. This trend reinforces the importance of expanding and diversifying the City’s long-term economic base.

As a result, the City continues to prioritize strategic economic development initiatives intended to generate future tax revenues, support job creation, strengthen commercial activity, and improve long-term fiscal stability. Major initiatives currently underway include the Grand Hyatt Seaside Hotel & Resort, Campus Town, Main Gate, and the West Broadway Urban Village projects.

In FY 2026-27, staff will continue focusing on accelerating implementation of these catalytic development projects while also pursuing broader economic development strategies that strengthen existing businesses, recruit new investment, activate vacant commercial properties, and support long-term economic vitality throughout the City.

The City Manager’s Office and Economic Development Department will also continue advancing regional partnerships, workforce development initiatives, infrastructure coordination efforts, and implementation of the City’s 5-Year Economic Development Action Plan. Together, these efforts are intended to strengthen Seaside’s long-term revenue base and reduce reliance on economically concentrated revenue sources.

These projects represent meaningful long-term opportunities. However, future developmentrelated revenues cannot be assumed until revenue-generating activity occurs. The City must continue managing current operations conservatively.

City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
Expenditures: Maintaining Services Through Fiscal Discipline The proposed FY 2026-27 General Fund expenditure budget totals $52.8M, including transfers, capital expenditures, and street maintenance allocations. Personnel costs total approximately $37.5M and represent roughly 74% of General Fund expenditures.

Over the past four fiscal years, the City has implemented progressively greater expenditure reduction measures in response to slowing revenue growth and rising operational costs:
 FY 2023-24: 6% operating reductions and 6 frozen positions  FY 2024-25: 8% operating reductions and 11 frozen positions  FY 2025-26: 10% operating reductions and 20 frozen positions  FY 2026-27: 22 frozen positions and additional departmental expenditure reductions The FY 2026-27 budget was developed based on the prior year budget with adjustments for inflationary and mandatory cost increases. During the budget process, the City Manager’s Office identified approximately $569k in additional reductions and continued evaluating non-essential expenditures that could potentially be deferred if necessary.

The proposed budget continues 22 frozen vacant positions as a significant expenditure-control measure, returning staffing levels to approximately where they were in FY 2021-22. These vacancies require existing employees and departments to deliver core municipal services with constrained organizational capacity. Accordingly, the proposed budget prioritizes preservation of the City’s current filled workforce while continuing to evaluate efficiencies, technology improvements, and service-delivery adjustments.

Staff estimates that balancing the operating budget without use of reserves would require an additional 3% reduction to department services and supplies budgets. Such a reduction would likely affect core municipal services and operational responsiveness. At this time, I cannot recommend further workforce reductions without a corresponding Council discussion regarding service-level impacts, project delivery limitations, operational risks, and community expectations.

City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
Long-Term Forecast: Strategic Choices Ahead
The City’s updated Five-Year Financial Forecast reflects the ongoing challenge of expenditure growth outpacing recurring revenue growth. The forecast demonstrates the need for continued fiscal discipline, strategic prioritization of resources, and accelerated implementation of longterm revenue strategies.

The City recognizes that many of the strategies previously used to maintain reserve levels — including deferred capital expenditures, reduced operational transfers, and temporary expenditure controls — are no longer sufficient on their own to address long-term structural fiscal pressures.

As a result, FY 2026-27 will include a stronger organizational focus on accountability, measurable outcomes, and proactive financial management. The quarterly reporting process described above will provide timely information regarding implementation progress and any recommended actions.

Fiscal Year 2026-27 Actual Projected
Budget as of Q3 Budget
Expenditures By Category: 2025 2026 2027
Personnel Services
Salaries 19,116,121 20,725,203 21,592,309
Overtime 1,425,544 1,465,832 1,386,855
Health Insurance 2,720,157 3,325,468 3,822,662
Dental/Vision Insurance 151,131 145,630 151,239
Other Benefits 2,559,905 1,553,299 1,862,166
Retirement 6,356,003 7,032,594 7,783,143
Retiree Health Insurance 624,434 666,830 859,884
Total Personnel Services 32,953,294 34,914,856 37,458,259 Non Personnel Services
Internal Service Charge 2,406,017 2,373,214 2,814,898
Capital Outlay 1,176,827 804,409 395,000
Administrative Allocation (2,238,400) (2,706,534) (1,068,019) Transfers 5,024,669 8,530,755 3,501,865
Total Non- Personnel Services 16,505,373 18,842,098 17,038,827 Total Expenditures 49,458,667 53,756,954 54,497,086
City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
Key long-term priorities include:
 Advancing implementation of the City’s Strategic Plan  Accelerating development activity and infrastructure coordination  Supporting housing production and economic growth through regional partnerships  Expanding workforce development initiatives and economic opportunity programs  Pursuing legislative, grant, and infrastructure funding opportunities  Improving organizational efficiency through technology and process improvements  Restoring long-term structural balance and reserve sustainability The City remains committed to balancing near-term fiscal realities with long-term community investment and economic growth.

Budget Themes for FY 2026-27
This year’s proposed budget is grounded in five guiding themes:
 Fiscal Transition and Organizational Adaptation
The City is entering a period of fiscal transition as temporary revenue growth moderates and operating costs continue to increase. This budget reflects the beginning of a broader organizational effort to align recurring expenditures with sustainable long-term revenues.  Accountability, Responsiveness, and Measurable Action The FY 2026-27 budget emphasizes active management, organizational accountability, and measurable progress. Staff is committed to regularly reporting to the City Council regarding fiscal conditions, operational efficiencies, economic development activity, and implementation of strategic initiatives.
 Economic Development as a Long-Term Fiscal Strategy
Catalytic development projects such as the Grand Hyatt Seaside Hotel & Resort, Campus Town, the Main Gate Mixed-Use Development, and West Broadway Urban Village remain central to the City’s long-term economic strategy. These projects are intended to support housing, tourism, employment opportunities, and long-term revenue diversification.  Service Continuity, Workforce Capacity, and Operational Efficiency The City continues to pursue careful expenditure management and operational improvements, including the strategic use of technology and stronger fee collection practices.

At the same time, delivery of essential services depends upon retaining adequate organizational capacity within the City’s existing filled workforce. With 22 vacant positions remaining frozen, this budget prioritizes continuity of core services and responsible management of the workforce capacity necessary to serve the community.  Maintaining Community Investment During Fiscal Constraint Despite current fiscal challenges, the City continues advancing major infrastructure and community improvement projects through grant funding, special revenues, and regional partnerships. This approach allows the City to continue investing in long-term community priorities while maintaining fiscal discipline within the General Fund.

City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
Conclusion
In closing, I would like to express my sincere appreciation to City staff, department directors, and especially the Finance Department for their significant efforts in preparing this budget during a period of increasing fiscal complexity. I also thank the City Council for its continued leadership, collaboration, and commitment to responsible fiscal stewardship.

This budget reflects both the seriousness of the City’s current fiscal position and the strength of Seaside’s long-term opportunities. It does not assume that structural challenges will resolve themselves. The proposed budget protects essential services, preserves necessary organizational capacity, and responsibly manages available reserves. It also continues strategic community investment and establishes measurable actions to improve the City’s financial position over time.

The path forward will require discipline, transparency, and collaboration. Seaside can navigate this period of fiscal transition through careful financial management, strategic economic development, and responsible investment. Just as importantly, the City must preserve the organizational capacity necessary to deliver core services and remain accountable to the City Council and community.

Sincerely,
Greg McDanel
City Manager, ICMA-CM
City of Seaside
City of Seaside FY 2026/27 Proposed Budget
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City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
City of Seaside FY 2026/27 Proposed Budget
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City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION

VISION STATEMENT
Seaside is a vibrant, proudly diverse, energetic and
safe community, with extraordinary natural beauty,
quality of life and economic opportunities.

City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
City Officials

CITY COUNCIL
Ian N. Oglesby, Mayor
David Pacheco, Mayor Pro-Tem
Alexis Garcia-Arrazola
Rita Burks
Alex Miller
City Manager
Greg McDanel
City Attorney
Sheri Damon
Assistant City Manager, Community Services .............. Daniel Meewis City Clerk…………………………………………………Dominique Davis
Finance Director ............................................................... Jessie Riley Human Resources Director/Risk Manager ............ Samantha Sakhrani Police Chief ...................................................................... Nick Borges Fire Chief ............................................................................ Paul Blaha Community Development Director ............................................ Vacant Economic Development Director .............................................. Vacant Public Works Director/City Engineer ......................... Thomas Korman Chief Building Official…………………………………..………..…Vacant
City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION

MISSION STATEMENT
Include Innovate Inspire
City of Seaside FY 2026/27 Proposed Budget
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City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION

CITY OF SEASIDE PROFILE

HISTORY & CITY GEOGRAPHY
Seaside is a city in Monterey County, California, United States, with a population of 32,121 according to 2021 California Department of Finance data. The City of Seaside is a general-law City incorporated on October 13, 1954.Seaside is located on Monterey Bay at an elevation of 33 feet. The elevation in Seaside increases to the east, affording views of the Monterey Bay from multiple areas within the City. Seaside is known for its views of the bay from streets, private property and the golf courses.

The climate is a cool Mediterranean type, strongly influenced by the prevailing winds from the west/northwest, which blow over the Pacific Coast's cool ocean currents. At the nearest National Weather Service Climate Station, the coldest month is January, with an average daily high of

59.9 °F; the warmest month is September, with an average daily high of 72 °F.

Seaside is the home of California State University, Monterey Bay (CSUMB) and the Monterey College of Law, which are located on the site of the former Fort Ord military base. It is also home to the Bayonet and Black Horse golf courses also once part of the Fort Ord military base, now open to the public, and host to PGA Tour events, including the 45th PGA Professional National Championship in 2012, the 26th Senior PGA Professional National Championship in 2015 and the 51st PGA Professional National Championship in 2018.

The City works with the Monterey County Convention & Visitors Bureau and the Seaside-Sand City Chamber of Commerce and other agencies to encourage the expansion of businesses that generate local revenues and employment opportunities. The City also works with these organizations to develop and market Seaside as a tourist destination.

CITY AUTHORITY
Seaside is a general law city under California state law and its rights, powers, privileges, authority, and functions are established through the State constitution. These statutory rights include the power to: sue and be sued; purchase, receive by gift or bequest and hold land, make contracts and purchases and hold personal property necessary to the exercise of its powers; manage, sell, lease, or otherwise dispose of its property as the interest of its inhabitants require; levy and collect taxes authorized by law and exercise such other and further powers as may be especially conferred by law or as may be necessarily implied from those expressed.

City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION

CITY COUNCIL
Members of the Seaside City Council are elected by the voters every two years in a general election in November of even-numbered years. The Mayor serves 2-year terms and the four members of the City Council have rotating 4-year terms; every two years, two members of the City Council are also selected by the voters through a general election. Seaside elected officials do not have term limits. The Council sets policy and exercises the legislative authority of the City. The Council holds meetings on the first and third Thursdays of each month and at such other times as necessary.

ADMINISTRATION AND MANAGEMENT
Seaside operates under the Council-Manager form of government. The City Council appoints the City Manager who appoints other City staff and is charged with overseeing the City’s daily operations. Several boards, commissions, and committees assist the City Council and administration in carrying out various aspects and functions of city government.

CITY SERVICES
The City provides municipal services including police and fire protection, community and economic development, planning, building and code enforcement, recreation, parks and street maintenance, water service to part of the City, and general City administration. Gas and electricity are provided by Pacific Gas & Electric; water services are provided by the City, California American Water, and Marina Coast Waster District; sewer services are provided by Seaside County Sanitation District, Marina Coast Water District, and Monterey Regional Water Pollution Control Agency.

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INTRODUCTION
USER’S GUIDE TO THE BUDGET
The functions of local government stem from three levels of policy direction: federal, state and local. Within this intergovernmental system, local government is responsible for providing basic public services such as maintaining streets and roadways, providing traffic management systems, maintaining parks, providing community services, and ensuring public safety. Local government must also fulfill certain state and national policy objectives such as transportation and environmental protection while addressing the expectations and values of its citizens. For local governments, the primary tool used to coordinate the provision of governmental services and to provide legal authorization for the expenditure of funds is the annual budget. A local government budget is a financial plan that matches existing resources with the needs of the community.

The City of Seaside’s budget is developed and adopted by the City Council and provides Seaside residents and City staff with a plan for implementation of the services, goals and objectives specified by the City Council. The budget of the Seaside County Sanitation District (District) has been included in the presented budget. Although it is a legally separate entity, the Seaside County Sanitation District is included because the district’s operations are managed by City staff.

The Operating Budget is a guide for the receipt and disbursement of funds used to provide daily, routine public services to the community. The Five-Year Capital Improvement Program (CIP) and Capital Projects Budget provide citizens and City officials with detailed information about capital projects that are planned for near- or mid-term implementation.

This budget outlines the many municipal services, programs and projects provided by the City of Seaside over the course of the fiscal year. It identifies revenue projections and specific expenditures necessary to deliver services to the community. The budget is intended to provide transparency to City residents about programs and services as well as the policies underlying the City Council’s spending decisions.

DISTINGUISHED BUDGET PRESENTATION AWARD
The Government Finance Officers Association of the United States and Canada (GFOA) awards a Distinguished Budget Presentation Award to a select few cities each year. Achievement of the award reflects the commitment of the governing body and staff to meeting the highest principles of governmental budgeting. In order to receive the budget award, the City must satisfy nationallyrecognized guidelines for effective budget presentation. These guidelines are designed to assess how well an entity’s budget serves as:
 A Policy Document – to describe financial and operating policies, goals, and priorities for the organization.
 A Financial Plan – to provide revenue and expenditure information by fund, department, division, and category.
 An Operations Guide – to describe activities and objectives for the fiscal year.  A Communications Tool – to provide information on budgetary trends, planning processes, and integration of the operating and capital budgets.

The City’s Finance Staff is honored to have won this prestigious award for the third time with the Fiscal Year 2025-26 Budget document:

City of Seaside FY 2026/27 Proposed Budget
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BUDGET ORGANIZATION
The FY 2026/27 Budget includes seven basic sections as follows:

1. Introduction. Includes the City’s Vision Statement, The City’s Mission Statement, a directory of elected and appointed City officials, this Users’ Guide, a Citywide organization chart, an profile of the City of Seaside, a definition of the funds included in the financial reporting model of the City, and the City’s budget guidelines and fiscal policies. This section provides the reader with the policies and documents that guide the City’s financial practices.

2. Summary. Includes a comprehensive overview of fund balance projections (Fund Analysis) and individual summaries of revenues and expenditures for All Funds and the General Fund.

The fund analysis table also demonstrates the relationship between the City’s various funds and its operating departments. Also included is a summary of all interfund transfers and the City’s Gann Appropriations Limit.

3. Departmental Detail. Presents detailed information on the City’s operating departments, governmental funds, internal service funds, enterprise funds, custodial and agency funds.

City departments may manage both general fund departments as well as other non-general fund departments. For example the City Water fund budget may be found in the Public Works department and the Management Information Systems budget may be found in the Finance department.

Additional information about services provided by the City is included in each departmental section. Department summary information includes a departmental services description, summaries of strategic goals, a comparison of the total adopted budget to the prior fiscal year, and a summary of the revenue sources used to fund the department’s work. More specific information about the current year appropriations is provided in the budget detail section.

4. Other Funds. Several sections of the budget provide additional information on funds other than the general fund, including; Enterprise funds, special revenue and grant funds, internal service funds and debt service funds.

5. Capital Improvement Program (CIP) and Capital Projects Budget. The Multi-Year CIP includes descriptions of individual projects and details the acquisition, construction or rehabilitation of major capital facilities and infrastructure. The Capital Projects Budget is used to account for the receipt and disbursement of funds for specific CIP projects. For many projects, revenue resources and expenditures may extend over several years.

6. Master Fee Schedule. Provides a comprehensive listing of each of the City’s fees. The schedule shows the current year fee amounts as well as the previous year fee amounts for reference.

7. Statistics and other Schedules. Presents historical information for the past 10 years regarding the City’s finances, operations, constituents and the local economy. Also included is a list of all city personnel positions and the city’s most up to date salary schedule.

8. Glossary. A list of specialized words and acronyms used in the budget document and their definitions.

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INTRODUCTION

BUDGET PROCESS & ADOPTION
The City develops an annual budget according to legal and policy direction which includes:
 Prepare a budget for all funds of the City.
 Adopt a budget that is balanced as to resources and appropriations.  Adopt a budget that does not exceed State constitutional limits.  Adopt a budget prior to the beginning of the fiscal year in which it is to take effect.  Allow for adjustments to the budget with proper approvals.  Strive to maintain reserves in accordance with established Council policies.  Utilize encumbrances of appropriations as a budgetary control technique.  Adopt the budget through City Council resolutions.
 Exercise budgetary controls at the department level.

The City of Seaside operates on a fiscal year basis, starting July 1 and ending June 30. The budget is prepared by the Finance Department under the supervision of the City Manager.

Copies of the preliminary budget are made available to the general public prior to the City Council’s budget study session. After providing opportunities for public review and comment at the budget study session(s), the budget is adopted by the City Council prior to June 30 at either a regular or special City Council meeting. After adoption, the budget may be amended by City Council resolution.
2026-2027 Budget Process: The Adopted Budget for the 2026-2027 Fiscal Year for the City of Seaside is based on the City Council’s direction to focus resources on the City’s Vision Statement through accomplishment of the current strategic direction.

In February, staff began a mid-year review of the 2026-2027 Budget for presentation to City Council. The presentation was made on March 19, 2026.

City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
In April, each department was provided information on the prior year actuals, the 2025-2026 Adopted and Amended Budget amounts, and current expenditures to date. The departments reviewed their expenditures in prior years, their current expenditure levels, and their direction for the upcoming year. Based on this strategy, the departments prepared and submitted their draft budgets to the Finance Department and City Manager for compilation. The Human Resources Department provided information on recruitment for vacant positions, negotiated increases to salaries, and benefit costing information that was incorporated into the personnel budgeted cost.

The Finance Department prepared revenue estimates using a variety of projection techniques, i.e. prior year collections, economic trend analysis, knowledge of program changes, etc.

Additionally the Finance department partners with revenue forecasting experts to assist with projections. Using the revenue estimates and the departments’ initial requests, the Finance Department assembled a draft of the budget for review by the City Manager. The Draft Budget was finalized after this review
The 2026-2027 Draft Budget will be presented to the City Council on May 26th & May 27th, 2026 for initial review, discussion and direction. The Draft Budget will then updated according to Council direction and presented again to the City Council on June 18, 2026 for consideration of adoption.

BASIS OF ACCOUNTING AND FUND DEFINITIONS
The modified accrual basis of accounting is used by all General, Special Revenue, Debt Service and Capital Projects Funds. This means that revenues are recognized when they become both Schedule for Development of the FY 2026-27 Budget:

Activity Deadline
Finance requests updates to Fee Schedule from Departments - In Coordination with Fee Study 2/27/2025, Friday Finance Provides Initial revenue forecasts to CM 3/2/2026, Monday Finance provides payroll cost projections 3/2/2026, Monday Finance Provides Budget Spreadsheets to Departments as well as instructions re: Narratives & Org Charts only Note: we will start the budget development process with the 25-26 budget 3/9/2026, Monday Depts submit proposed departmental expense budgets and narratives to finance ( including special revenue, grants and capital projects)
3/9/2026 -3/16/2026,
Monday
Provide CIP workbooks to Engineering 3/13/2026, Friday
CM, HR & Finance meet with all Depts; review appropriations requests, department summaries and staffing plans
3/17/2026 thru 3/27/2026,
Friday
Finance posts revised budget worksheets in budget folder for review by Depts.; Report any discrepancies to 4/3/2026, Friday Placeholder to update old fee schedule, if new fee study model is not completed 4/6/2026 Finance reviews total revenues vs Expenditures with CM - tweek as necessary - Finalize #s for document preparation
4/6/2026 thru 4/10/2026,
Friday
Department Narratives & Org Charts Due 4/10/2026
Internal review/quality control/draft budget document
4/13/2026 thru 5/1/2026,
Friday
CM completes budget transmittal letter 5/8/2026, Friday Finalize draft budget document
5/11/2026 thru 5/15/2026,
Friday
Finance distributes proposed budget 5/22/2026, Friday
City Council budget review and direction (study session) 5pm to 9pm - Special Meeting 5/26/2026 & 5/27/2026,
Tuesday & Wedesday
Finance distributes revised budget 6/12/2026, Friday
Present Revised Draft Budget to Council (consideration of adoption) - Regular council meeting 6/18/2026, Thursday City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
measurable and available. Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when liabilities are incurred, except that principal and interest payments on long-term debt are recognized as expenditures when due. The accrual basis of accounting is utilized by all Enterprise and Internal Service Funds. This means that revenues are recorded when earned and expenses are recorded at the time liabilities are incurred.

To demonstrate fiscal accountability, various funds are established in accordance with objectives of special regulations, restrictions, and/or limitations. Each fund is considered a separate accounting entity with a self-balancing set of accounts. The funds that are used in the financial reporting model for the City of Seaside are as follows:

The General Fund is the City’s primary operating fund. It is used to account for resources traditionally associated with general government activities which are not required (legally or by sound fiscal management) to be accounted for in another fund.

Special Revenue Funds are used to account for revenues that are legally restricted for a particular purpose. The City has several Special Revenue Funds including Supplemental Law Enforcement, Asset Forfeiture, FORA Blight Removal, Gas Taxes and Measure X. Special Revenue Funds are also used to account for grants obtained to fund City projects and activities.

Capital Project Funds are used to account for financial resources to be used for construction or acquisition of fixed assets, such as buildings, equipment, or roads.

Debt Service Funds are used to account for the repayment of debt.

Internal Service Funds are used by the City to account for the financing of goods and services provided by one department to other departments within a government organization on a cost-reimbursement basis. They are set up to take advantage of economies of scale, to avoid duplication of effort, and to accurately identify costs of specific governmental services.

The City utilizes three Internal Service Funds: Equipment Maintenance, Self-Insurance and Management Information Systems.

Enterprise Funds are used to account for operations that are supported by a fee charged to external users for services, similar to a private business. The City has two Enterprise Funds:
the Water fund and the Golf fund.

Component Unit Funds are used to account for legally separate organizations for which the City is financially accountable or other organizations whose nature and significant relationship with the City are such that exclusion would cause the City’s financial statements to be misleading or incomplete. The City reclassified the Seaside County Sanitation District in Fiscal Year 2021-22 from a component unit to a custodial fund.

Private-Purpose Trust Funds Private-purpose trust funds are used to report trust arrangements, other than pension and investment trusts, under which principal and income benefit individuals, private organizations, or other governments. The resources held under City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
this type of fund are not available to support the government’s own programs. The City has one private purpose trust fund: the Successor Agency. The Successor Agency operates under auspices of the legislatively formed Oversight Board comprised of representatives of local agencies that serve the redevelopment project area. The sole purpose of this fund is to retire debt of the former redevelopment agency.

Custodial Funds account for resources held by the City in a custodial capacity for other governments, private organizations, or individuals. The resources held under this type of fund are not available to support the government’s own programs. The City reclassified the Seaside County Sanitation District in Fiscal Year 2021-22 from a component unit to a custodial fund.

Although it is a legally separate entity, the Seaside County Sanitation District’s operations are managed by City staff.

COST ALLOCATION PLAN AND INDIRECT CHARGES
Costs of the City’s central service departments are allocated through the City’s Cost Allocation Plan (CAP). The CAP allocates costs that originate in one department but benefit one or more other departments. By way of example; the City Clerk Department performs the function of “Records Management” which benefits multiple other departments within the City organization.

The costs associated with “Records Management” are allocated from the City Clerk Department to the multiple other departments that benefit from the service.

The City employs a multi-step process for distributing the indirect costs of central service departments and the City’s Internal Service Funds to various departments and funds. A double step-down allocation methodology is used to distribute costs among central services and to programs that receive benefits. The double step-down method initially requires a sequential ordering of central service departments. Department indirect cost allocations are then made in the order elected to all benefiting programs, including cross allocations to other central services.

The CAP is prepared using costs from the previous fiscal year. This results in a timing “disconnect” between the costs being allocated and the budgeted costs in each respective department. The benefit of this system, however, is that the cost allocation plan is not required to be “trued up” to actual costs at the end of the budget year – as would be required if the CAP were developed on a budgeted cost basis.

The City’s Cost Allocation Plan is prepared by an outside consultant and is available upon request from the City’s Finance department.

CONCLUSION
Financial forecasting is, at best, an inexact science. Many experts and studies offer varied opinions and forecasts, each completely logical and reasonable. Staff has developed revenue and expenditure estimates based on trends and forecasts available as of April and May of 2024.

These estimates take into account what has happened in the local economy, current revenue and expenditure experiences, and, to the extent possible, what is projected to happen over the next 14 months.

City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION

BUDGET GUIDELINES & FISCAL POLICIES

ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICY
The City of Seaside receives an independent audit annually and maintains an internal audit capacity. The City prepares an ACFR (Annual Comprehensive Financial Report) and all other annual financial reports in compliance with Generally Accepted Accounting Procedures (GAAP), as outlined by the Governmental Accounting Standards Board (GASB). The City maintains a strong system of internal controls, which has resulted in an unqualified audit opinion for many years.

RESERVE POLICY
The City Council has established three general fund reserve policies as listed below:

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INTRODUCTION
Capital Reserve: The general fund capital reserve is to be used to fund capital purchases or projects. This reserve is funded by the City Council setting aside funds to be deposited into this reserve. This fund is to have a year-end balance of not less than five percent of operating expenditures.

Special Reserve: The general fund special reserve is established to be used for extraordinary items that may arise from time to time. This reserve is funded by the City Council setting aside funds to be deposited into this reserve. This fund is to have a year-end balance of not less than ten percent of operating expenditures.

Emergency Reserve: The general fund emergency/contingency reserve is to be maintained to have a year-end minimum balance of not less than fifteen percent of any given year’s general fund operating expenditures. This reserve is to be used for non-budgeted emergencies that may occur, including weather emergencies, economic emergencies, equipment breakdown emergencies, and other unforeseen emergencies.

BUDGET POLICIES, INCLUDING BALANCED BUDGET POLICY:
• The City’s policy is to adopt a balanced budget, which means that planned expenditures do not exceed planned funds available. Available funds may include the use of fund balances on hand, provided that in the case of the General Fund, the available fund balance does not drop below the reserve levels required by the City Council Reserve policy detailed above.
• The City will set fees and user charges for enterprise fund activities at a level that fully supports the total direct and indirect program costs.
• The City will establish fees for service based upon an awareness of the total direct and indirect costs of offering the service. It is recognized that certain services may be subsidized by general taxes as determined by the City Council. • The identification of funding sources will be required for new or expanded programs. • The City will provide for maintenance and replacement of fixed assets and equipment, as appropriate.
• The City will comply with all the requirements of Generally Accepted Accounting Principles (GAAP).
• The City will annually retain the services of an independent Certified Public Accounting firm to audit the City’s financial statements and conduct any tests of the City’s records deemed necessary to render an opinion on the City’s compliance with Generally Accepted Accounting Principles (GAAP).
• The City shall maintain budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual budget approved by the City Council. The legal level of budgetary control (i.e. the level at which expenditures cannot exceed the budgeted amount) is established at the fund and department level. The Adopted Budget may be adjusted from time to time during the fiscal year as needed to accomplish the goals of the City Council. Adjustments within a department that do not impact the total departmental budget may be proposed by the Department Head and approved by the City Manager and Finance Director. Budget adjustments that will impact the departmental total require City Council approval.
• Outstanding encumbrances at prior fiscal year-end will automatically be carried over to current year’s budgets. Unspent appropriations that are authorized and funded by grant City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
revenues from prior fiscal year will automatically be carried over to current year’s budget.

Incomplete multiple year project balances will be automatically carried over to the current year’s budget. All other appropriations are subject to review and approval by the City Council with each successive budget and are not considered automatically recurring. • The Finance Department will prepare a quarterly budget report including actual expenditures and encumbrances for distribution to the City Council, City Manager, and Department Heads to facilitate monitoring of the budget. The proposed budget document will serve as the third quarter budget report.
• The City’s General, Special Revenue, Capital Project and Trust Funds are budgeted and accounted for using the modified accrual basis of accounting. The revenues are recognized when they become measurable and available as net current assets. Property tax revenues and assessments receivable are accrued when collected within 60 days following year-end. Other revenues that are accrued include sales taxes, transaction taxes, utility users and transient occupancy taxes, interest, rent, grants earned and certain other intergovernmental revenue. Expenditures are generally recognized when the liability is incurred, except that interest and principal on general long-term obligations are recognized when due. Enterprise and Internal Service Funds are accounted for using the accrual basis of accounting. Their revenues are recognized when earned, and their expenses are recognized when incurred.
• The draft and adopted Budget will be presented in a form which is sufficient to allow the City Council to determine and review:
o Provision of City Council priorities;
o Projected revenues by major category;
o Operating expenditures by department or program, and by fund; o Staffing by department;
o Service levels;
o Statements of objectives and accomplishments;
o Recommendations for policy changes;
o Capital improvement appropriations by project.
• The draft and adopted Budget will provide a comparison with the preceding year’s actual results and current year’s projected results for each category of revenue and expenditure shown in the budget. Descriptions of service levels to be provided under the draft and adopted Budget will be included along with statements of services reduced or eliminated and services improved or added, as compared to the current year. • Cost allocations will be made for internal service charges as follows: Equipment Maintenance is allocated based on the number of vehicles a department uses. Weight is added according to age and type of vehicle. Management Information Services is allocated based on the number of user accounts a department uses. Insurance is allocated based on the department budget. Administrative charges are allocated to activities based on the City’s annually prepared Cost Allocation Plan.

STREET REPAIR FUNDING POLICY:

Each year, at the mid-year budget review a projected year-end operating surplus or deficit will be calculated for the City’s general fund. Thirty percent (30%) of any projected surplus will be committed to the following year’s pavement rehabilitation project or streets operations expenditures. This amount will be in addition to any Maintenance of Effort (MOE) imposed upon City of Seaside FY 2026/27 Proposed Budget
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INTRODUCTION
the City by any outside agency. Furthermore, solid waste franchise fees collected by the City will be applied to pavement rehabilitation project costs and hot spot repair costs.

GANN APPROPRIATIONS LIMIT (PROPOSITION 4) POLICY:

In 1980, the State Legislature added Section 9710 to the Government Code requiring each local jurisdiction to establish, by resolution, an annual appropriations limit. Informally known as Proposition 4, or the “Gann Initiative”, it restricts the total amount of appropriations allowed in any given fiscal year from the “proceeds of taxes.” The Code was modified by two subsequent initiatives in 1988 and in 1990. Proposition 98 established the return of tax revenues in excess of the limit, with limited exceptions, to the taxpayers within two years by refund or reduction in tax rates unless extensions of the limit are approved by majority popular vote. Proposition 111 allowed new adjustment formulas for the required appropriation limit, that are more responsive to local growth issues. The proposition also now requires an annual review of the limit calculations, i.e. reviewed by the independent auditor in conjunction with the annual financial audit. The City monitors the Limit. Staff reviews calculation methodology and alternative factors each year.

STAFFING POLICY:

The number of staff City-wide may not exceed the number of positions detailed in the Position Control list. The City Manager may, however, opt to fill certain positions at a lower classification than designated in the position control list, when deemed strategically advantageous. The Position Control list may be found in a later section of this budget document and is approved by the City Council at the time of budget adoption. Staff levels are continuously reviewed to identify over/understaffing so that appropriate changes may be requested either during the annual budget process or during the mid-year review.

PERFORMANCE MEASURES POLICY:

The budget document has been formatted to detail the operational goals, objectives and performance measurements of each department. The goal of the organization is to establish a comprehensive reporting system which will give the public, the City Council, and the City staff the ability to evaluate the level and value of service provided to the community.

CAPITAL IMPROVEMENT PROGRAM POLICY:

The budget document has been formatted to include a section on the City’s Five-Year Capital Improvement Program (CIP). This program provides a multi-year plan for capital improvements which is updated annually to ensure compliance with the program. Capital Projects in the CIP should have a project cost of at least $50,000.00 and a project duration of more than one year.

Capital projects with a projected cost of less than $50,000.00 and a duration of less than one year are budgeted in the appropriate departmental operating budget and are considered part of the operating budget even though they may be capitalized for accounting purposes.

CASH MANAGEMENT AND INVESTMENT POLICY:

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In accordance with Government Code Sections 53601 through 53659, the City of Seaside annually reviews and approves the Investment Policy. The policy identifies the rules and procedures that apply to investment instruments that may be used to invest idle cash. It is important to note that the City does not invest in high risk investments such as derivatives and reverse purchase agreements. All investments are made within the parameters of the Government Code and the City of Seaside Investment Policy.

DEBT POLICY:

In accordance with SB 1029, the City has adopted a Debt Policy. The policy states the purposes for which debt proceeds may be used, the types of debt that may be issued, the relationship of the debt to, and integration with, the capital improvement program or budget, the policy goals related to the City’s planning goals and objectives, and the internal control procedures implemented to ensure the proceeds of a proposed debt issuance will be directed to the intended use.

PENSION FUNDING POLICY:

Each year, the City will make annual contributions to the City’s Pension 115 Trust in an amount of 20% of any realized year-end surplus remaining after all other City reserve polices have been met.

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City of Seaside FY 2026/27 Proposed Budget
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STRATEGIC PLAN

STRATEGIC PLAN
City of Seaside FY 2026/27 Proposed Budget
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City Council
Strategic Plan
440 Harcourt Ave, Seaside, CA 93955 | ci.seaside.ca.us
2025-2026
Q3
UPDATE
City of Seaside FY 2026/27 Proposed Budget
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EFFECTIVE, ACCESSIBLE GOVERNANCE (EAG)
PILLAR 1
PILLAR 2

VIBRANT LOCAL ECONOMY (VLE)
PILLAR 4

ENHANCED PHYSICAL INFRASTRUCTURE &

ABUNDANT WATER SUPPLY (EPIAWS)
PILLAR 3

DIVERSE, INCLUSIVE COMMUNITY (DIC)
PILLAR 5

COMMUNITY SAFETY & QUALITY OF LIFE (CSQL)
The City of Seaside stands at a transformative moment—proud of our momentum, cleareyed about our challenges, and energized by new leadership and renewed commitment to our shared vision.

Adopted in 2023, Seaside’s streamlined Strategic Plan centered five powerful priorities:

These pillars continue to reflect the heart of Seaside’s mission and aspirations: to be a vibrant, proudly diverse, energetic, and safe community with extraordinary natural beauty, economic opportunity, and high quality of life.

Over the past two years, Seaside’s departments have delivered significant wins across these priority areas. From the completion of the General Plan and continued development of Campus Town and Seagrove Apartments, to major infrastructure improvements, public safety enhancements, and expansion of community recreation and engagement programs—Seaside has shown that even with limited resources, we can and do achieve great things together.

At the February 2025 Strategic Planning Session, City Council and Department Heads reaffirmed the power of the current framework—and identified where sharper focus, stronger alignment, and more sustainable implementation can accelerate impact into 2026.

City Council Strategic Plan
2025-2026
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The following list outlines the initiatives and projects that various City of Seaside Departments will undertake, as well as concepts to be explored during the 2025-2026 Fiscal Years, to advance the Council’s Strategic Pillars. This dynamic plan reflects the City’s commitment to progress and adaptability, allowing for additional projects and initiatives to be incorporated as community needs evolve. The Council will continue to reassess and refine these efforts as part of ongoing evaluations of the Strategic Plan or in response to emerging operational requirements.

To the right of each subgoal, you will find a list of impact factors, highlighting the critical elements necessary for successful goal achievement. Each goal will be accompanied by an indicator that identifies the key factors essential to its success. These impacts are defined as follows:

Work Plan

ONGOING
Initiatives that require consistent attention, maintenance, or implementation over time to ensure sustained progress and impact.

PUBLIC ENGAGEMENT
Initiatives that require significant outreach to, and input from, the public. This includes community meetings, stakeholder feedback, surveys, and other participatory planning efforts essential to the goal’s development or execution.

POLICY
Applies to goals that will result in or require updates to municipal policy, ordinances, or regulatory frameworks. This may include adopting new rules, revising codes, or implementing standards aligned with city priorities.

CAPITAL PROJECT
Refers to goals involving substantial physical infrastructure investments, including construction, renovation, or major equipment purchases.

PROGRAM
Structured services or initiatives delivered by City departments to address specific needs, promote community well-being, or advance strategic priorities.

PLANNING
Strategic or operational efforts involving research, studies, or strategic planning processes. This includes feasibility studies, master plans, needs assessments, and related analytical efforts to guide future decisions.

FUNDING
Highlights that financial resources—such as grants, bond measures, or budget reallocations—are essential to the success of the goal. This includes identifying, securing, or allocating funds necessary to proceed.

EXTERNAL COLLABORATION
Partnerships with outside organizations, agencies, or jurisdictions that enhance capacity, share resources, or align efforts for regional impact.

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Pillar 1: Effective, Accessible
Governance (EAG)
Strengthen delivery of high quality, efficient
& financially sound operations, and
welcoming services for the community.

1.1 ENHANCE EFFECTIVE COMMUNICATION & SERVICE
Timely, proactive and responsive communication to enhance service for all citizens.

CITY DEPARTMENTS
LEADING THE WORK:

1.2 OPTIMIZE TECHNOLOGY TO STREAMLINE PROCESSES & OPERATIONS Leverage technology to streamline processes, advance user friendly accessible services, operational efficiencies, and decision-making.

1.3 FORTIFY FISCAL HEALTH, RESILIENCE & STEWARDSHIP
Improve fiscal health and funding capacity through prudent planning and fiscal stewardship, including public-private partnerships, bond measures, grant-writing, and other approaches.

1.4 EMPOWER HIGH PERFORMANCE TALENT & CULTURE
Empower high performance talent, leadership, and organizational culture to retain and attract top talent.

1.5 DEVELOP COLLABORATIONS & PARTNERSHIPS
Develop collaborations and partnerships to advance community services and the City Mission, Vision, & Goals.

City Attorney City Clerk City Manager Finance Human
Resources
Information
Technology
Police
Department
Fire Department Public Works Economic
Development
Community
Development
Recreation
Department
City of Seaside FY 2026/27 Proposed Budget
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1.2 OPTIMIZE TECHNOLOGY TO STREAMLINE PROCESSES & OPERATIONS Leverage technology to streamline processes, advance user friendly accessible services, operational efficiencies, and decision-making.

1.1 ENHANCE EFFECTIVE COMMUNICATION & STELLAR SERVICE
Enhance timely, proactive and responsive communication and stellar service for all community members ONGOING PUBLIC ENGAGEMENT POLICY CAPITAL PROJECT PROGRAM PLANNING FUNDING

EXTERNALCOLLABORATION
Strengthen delivery of high quality,
efficient & financially sound
operations, and welcoming services
for the community.

Upgrade website (mobile responsiveness, ADA compliance, and streamlined user experience) and boost engagement through accurate content and targeted campaigns.

Strengthen civic trust by reducing response times to citizen inquiries and service requests.

Launch comprehensive public outreach campaigns annually, highlighting themes such as economic vitality, community pride, public safety, and civic participation.

Adopt cohesive mutli-lingual communication standards for messaging. Deploy digital tools, emerging platforms and AI tools to ensure faster, more transparent processes for residents and businesses.

Strengthen cybersecurity and operational resilience through investments and infrastructure planning.

Implement a comprehensive digital library that enhances staff efficiency, promotes information accessibility, and supports long-term archival integrity.

Leverage innovative financial technologies to modernize fee collection and revenue operations, improving efficiency while enhancing transparency, accessibility, and convenience for the public.

Integrate advanced technologies into internal systems to optimize service delivery across departments.

How Do We Achieve This Goal? Pillar 1: Effective, Accessible Governance (EAG)
City of Seaside FY 2026/27 Proposed Budget
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1.4 EMPOWER HIGH PERFORMANCE TALENT & CULTURE
Empower high performance talent, leadership, and organizational culture to retain and attract top talent.

1.3 FORTIFY FISCAL HEALTH, RESILIENCE & STEWARDSHIP
Improve fiscal health and funding capacity through prudent planning and fiscal stewardship, including publicprivate partnerships, bond measures, grant-writing, and other approaches. ONGOING POLICY CAPITAL PROJECT PROGRAM PLANNING FUNDING Conduct a comprehensive bond financing study to assess funding mechanisms for major infrastructure projects such as Fire Station#2.

Launch a citywide fee study to align current rates with actual service delivery costs,and explore models that support diversified revenue streams.

Identify long term capital improvement needs and grant funding opportunities.

Maintain a balanced budget while integrating strategic plan priorities in the budget process.

Recruit and retain diverse, qualified, mission-driven professionals to ensure alignment with current and future organizational and community needs.

Cultivate a culture of employee recognition that celebrates positive contributions to the organization and community.

Support professional development that fosters continuous learning, strengthens safety and field skills, builds cross-functional capacity, communication, and advances career growth.

How Do We Achieve This Goal?

1.5 DEVELOP COLLABORATIONS & PARTNERSHIPS
Develop collaborations and partnerships to advance community services and the City Mission, Vision, & Goals.

Forge dynamic partnerships with local educational institutions to create innovative community-driven initiatives.

Develop and implement the Chevron Fab Lab in collaboration with MPUSD, CSUMB and the Fab Foundation, to expand access to STEM education and workforce readiness.

Achieve Blue Zones Community certification and identify sustainable initiatives that promote lasting community health and wellness.

Champion a regional intergovernmental approach to address local governance opportunities and challenges. PUBLIC ENGAGEMENT EXTERNAL COLLABORATION Strengthen delivery of high quality,
efficient & financially sound
operations, and welcoming services
for the community.

Pillar 1: Effective, Accessible
Governance (EAG)
City of Seaside FY 2026/27 Proposed Budget
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Pillar 2: Vibrant Local
Economy (VLE)
Foster economic growth to further
develop a vibrant, diversified, and
sustaining local economy with greater
economic mobility opportunity for our
community members to flourish.

2.1 ACCELERATE MIXED-USE & COMMERCIAL DEVELOPMENT
Accelerate progress advancing priority development initiatives.

CITY DEPARTMENTS
LEADING THE WORK:

2.2 ENHANCE BUSINESS RETENTION & ATTRACTION SERVICES
Enhance services and resources to encourage business retention and attraction, including entrepreneurship, small business, and new and high wage industry cultivation.

2.3 ADVANCE WORKFORCE DEVELOPMENT
Advance workforce development for job and career pathways that provide economic mobility for residents.

City Manager Public Works Economic
Development
Community
Development
Recreation City Attorney City of Seaside FY 2026/27 Proposed Budget Department
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ONGOING

POLICYCAPITAL PROJECTPROGRAM

PLANNINGFUNDING
Advance the Campus Town development as a catalyst for economic growth, housing, and innovation.

Support the development of the Grand Hyatt Seaside Resort to elevate the local tourism economy and expand hospitality-driven commercial growth.

Secure a development partner and advance a unique, transformative mixed-use plan for the Main Gate property that fuels economic growth and elevates Seaside’s identity as a vibrant destination.

Activate the West Broadway Urban Village to attract investment and create a vibrant, walkable district that showcases Seaside’s distinct character.

Develop an economic strategic plan that uses data-driven market analysis and demographic insights to implement a targeted approach for business recruitment and retention efforts.

Provide targeted resources, outreach, and support services to help small businesses thrive and strengthen the local economy.

Strengthen workforce partnerships to expand youth-focused training for the jobs of tomorrow.

Implement tourism initiatives that celebrate our diversity, local assets, and natural beauty to ignite community pride, attract visitors, and drive sustainable economic growth.

Develop programs to equip residents with the skills and training needed to access future-ready, high-quality jobs across diverse industries.

Pillar 2: Vibrant Local How Do We Achieve This Goal?
Economy (VLE)
Foster economic growth to further
develop a vibrant, diversified, and
sustaining local economy with greater
economic mobility opportunity for our
community members to flourish.

2.1 ACCELERATE MIXED-USE & COMMERCIAL DEVELOPMENT
Accelerate progress advancing priority development initiatives.

2.2 ENHANCE BUSINESS RETENTION & ATTRACTION SERVICES
Enhance services and resources to encourage business retention and attraction, including entrepreneurship, small business, and new and high wage industry cultivation.

2.3 ADVANCE WORKFORCE DEVELOPMENT
Advance workforce development for job and career pathways that provide economic mobility for residents.

Foster workforce partnerships with higher education and regional trade industries to create career pathways. PUBLIC ENGAGEMENT EXTERNAL COLLABORATION City of Seaside FY 2026/27 Proposed Budget
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Pillar 3: Diverse, Inclusive
Community (DIC)
Advance cultural vibrancy and belonging
by advancing housing affordability,
honoring Seaside’s rich diversity, and
ensuring all community members have
ample opportunity to participate in civic
life and contribute to wellbeing for all.

3.1 ADVANCE HOUSING AFFORDABILITY
Advance housing affordability.

CITY DEPARTMENTS
LEADING THE WORK:

3.2 EXPAND CULTURAL PROGRAMMING
Strengthen and celebrate Seaside’s rich diversity through events, arts, and initiatives that foster belonging, connection, pride, and influence.

3.3 FOSTER GREATER CIVIC ENGAGEMENT
Foster opportunities for greater civic engagement.

City Attorney City Clerk City Manager Finance Human
Resources
Information
Technology
Police
Department
Fire
Department
Public Works Economic
Development
Community
Development
Recreation
Department
City of Seaside FY 2026/27 Proposed Budget
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ONGOING

POLICYCAPITAL PROJECTPROGRAM

PLANNINGFUNDING
Evaluate and expand opportunities to accelerate affordable housing development on public and private properties.

Create and implement an affordable housing strategy to elevate and increase access to rental assistance programs.

Strengthen partnerships with affordable housing focused entities (i.e.

Seaside Housing Collaborative).

Create engagement strategies to amplify awareness, participation, and pride in local cultural events.

Establish a permanent, publicly accessible location to preserve and showcase the City’s historical archives.

Design and launch programs that inspire civic participation and local leadership.

Partner with community organizations to expand cultural programs that celebrate Seaside’s diversity and strengthen civic pride.

Enhance existing community centered programs that educate, empower, and activate citizens (i.e Police & Fire Cadet programs).

Pillar 3: Diverse, Inclusive How Do We Achieve This Goal? Community (DIC)
Advance cultural vibrancy and belonging
by advancing housing affordability,
honoring Seaside’s rich diversity, and
ensuring all community members have
ample opportunity to participate in civic
life and contribute to wellbeing for all.

3.1 ADVANCE HOUSING AFFORDABILITY
Advance housing affordability.

3.2 EXPAND CULTURAL PROGRAMMING
Strengthen and celebrate Seaside’s rich diversity through events, arts, and initiatives that foster belonging, connection, pride, and influence.

3.3 FOSTER GREATER CIVIC ENGAGEMENT
Foster opportunities for greater civic engagement.

Increase youth civic engagement through targeted programs, internships, and leadership development opportunities. PUBLIC ENGAGEMENT EXTERNAL COLLABORATION City of Seaside FY 2026/27 Proposed Budget
Packet Page 51 Page | 46
Pillar 4: Enhanced Physical
Infrastructure & Abundant Water
Supply (EPIAWS)
Address water issues and infrastructure
priorities to increase sustainable vibrancy.

4.1 EXPAND WATER INFRASTRUCTURE & SUPPLY RESILIENCE
Address water infrastructure and supply resilience.

CITY DEPARTMENTS
LEADING THE WORK:

4.2 ENHANCE SAFE STREETS, MOBILITY & ACCESSIBILITY
Enhance safe streets, mobility, and accessibility.

4.3 ADVANCE SUSTAINABILITY & ENVIRONMENTAL STEWARDSHIP
Advance sustainability and environmental stewardship.

City Manager Finance Public Works Economic
Development
Community
Development

4.4 MAINTAIN INFRASTRUCTURE, PUBLIC FACILITIES & CITY ASSETS Ensure the longevity, safety, and efficiency of Seaside’s built environment.

City Attorney City of Seaside FY 2026/27 Proposed Budget Packet Page 52 Page | 47

ONGOING

POLICYCAPITAL PROJECTPROGRAM

PLANNINGFUNDING
Develop strategic partnerships and agreements to ensure long term water stability.

Modernize and expand aging water infrastructure. Implement green infrastructure and stormwater management projects that maximize rainwater capture, enhance infiltration, and support long-term recharge of the Seaside Groundwater Basin.

Review and assess public parking capacity in the West Broadway Urban Village.

Address ADA upgrades and transit enhancements for pedestrians and bicyclists safety.

Adopt and Integrate recommendations from the Climate Action Plan. Develop and implement a pavement management strategy for timely repairs and maintenance of all public right-of-ways.

Conduct a Comprehensive Energy Audit of City Facilities.

How Do We Achieve This Goal?

4.1 EXPAND WATER INFRASTRUCTURE & SUPPLY RESILIENCE
Address water infrastructure and supply resilience.

4.2 ENHANCE SAFE STREETS, MOBILITY & ACCESSIBILITY
Enhance safe streets, mobility, and accessibility.

4.3 ADVANCE SUSTAINABILITY & ENVIRONMENTAL STEWARDSHIP
Advance sustainability and environmental stewardship.

Expand access to clean transportation by installing EV charging infrastructure in high-traffic and underserved areas.

Conduct a comprehensive review of the Water Credit Allocation Program. Design and implement improvements to coastal-facing infrastructure to enhance resilience.

Pillar 4: Enhanced Physical
Infrastructure & Abundant
Water Supply (EPIAWS)
Address water issues and
infrastructure priorities to increase
sustainable vibrancy. PUBLIC

ENGAGEMENT

EXTERNALCOLLABORATION
City of Seaside FY 2026/27 Proposed Budget
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ONGOING

POLICYCAPITAL PROJECTPROGRAM

PLANNINGFUNDING
Modernize and upgrade aging public facilities. Revitalize and sustain City parks and open spaces. Develop a Capital Asset Management and replacement plan.

How Do We Achieve This Goal?

4.4 MAINTAIN INFRASTRUCTURE, PUBLIC FACILITIES & CITY ASSETS Ensure the longevity, safety, and efficiency of Seaside’s built environment.

Improve major corridors with refreshed streetscapes, enhanced signage, and beautification projects that elevate community pride. PUBLIC ENGAGEMENT EXTERNAL COLLABORATION Pillar 4: Enhanced Physical
Infrastructure & Abundant
Water Supply (EPIAWS)
Address water issues and
infrastructure priorities to increase
sustainable vibrancy.

City of Seaside FY 2026/27 Proposed Budget
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City Manager Police
Department
Fire Public Works
Department
Economic
Development
Community
Development
Recreation City Attorney
Department
Pillar 5: Community Safety &
Quality of Life (CSQL)
Protect and uplift community well-being
through proactive public safety, engaged
and connected community members and
neighborhoods, and enriched
environments that support a thriving,
healthy Seaside.

5.2 DELIVER HIGH QUALITY RECREATION SERVICES & AMENITIES Deliver high quality recreation services and amenities.

CITY DEPARTMENTS
LEADING THE WORK:

5.3 PROMOTE VIBRANT WELL- MAINTAINED NEIGHBORHOODS
Align land use, planning, zoning, and code enforcement efforts to support orderly growth, community liveability and consistent application of standards.

5.1 ENHANCE PUBLIC SAFETY, CRIME REDUCTION & EMERGENCY PREPAREDNESS Enhance public safety through expanded community engagement, proactive emergency preparedness, and modernized facilities.

City of Seaside FY 2026/27 Proposed Budget
Packet Page 55 Page | 50

ONGOING

POLICYCAPITAL PROJECTPROGRAM

PLANNINGFUNDING
Strengthen collaborations with regional safety and emergency response partners.

Establish a Police reserve program to strengthen community safety capacity.

Continue architectural design phase of Fire Station #2, ensuring the facility reflects modern standards, operational efficiency, and long-term resilience.

Expand Youth Leadership through skill-building and mentorship programs. Leverage natural and unique assets to grow outdoor recreation opportunities.

Adopt the 2025 Title 24 California Code of Regulations to reinforce commitment to energy efficiency, sustainability, and climate resilience.

Enhance after-school offerings through collaborations and partnerships that support diverse and interest-based programs.

Update Zoning Ordinance to Align with the 2040 General Plan Vision.

How Do We Achieve This Goal?

5.1 ENHANCE PUBLIC SAFETY, CRIME REDUCTION & EMERGENCY PREPAREDNESS Enhance public safety through expanded community engagement, proactive emergency preparedness, and modernized facilities.

5.2 DELIVER HIGH QUALITY RECREATION SERVICES & AMENITIES Deliver high quality recreation services and amenities.

5.3 PROMOTE VIBRANT WELL- MAINTAINED NEIGHBORHOODS
Align land use, planning, zoning, and code enforcement efforts to support orderly growth, community liveability and consistent application of standards.

Launch targeted data-driven initiatives, funding tools, and outreach campaigns that promote property upkeep and improve housing conditions.

Review and assess public safety related technology, training and equipment needs.

Align zoning, planning, and code enforcement with clear, equitable standards that reflect current community needs.

Pillar 5: Community Safety &
Quality of Life (CSQL)
Protect and uplift community wellbeing through proactive public safety, engaged and connected community
members and neighborhoods, and
enriched environments that support a
thriving, healthy Seaside.

Strengthen quality of life for older adults by expanding inclusive programs, services, and engagement opportunities that support active aging, social connection, and lifelong well-being.

Implement goals and strategies outlined in the 2024 Parks & Recreation Master Plan.

PUBLICENGAGEMENT

EXTERNALCOLLABORATION
City of Seaside FY 2026/27 Proposed Budget
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STRATEGIC IMPLEMENTATION
The City of Seaside Strategic Plan 2025–26 is a living document—intended to remain dynamic, relevant, and adaptable as community needs evolve. It reflects a clear vision for Seaside’s future while allowing flexibility in implementation as priorities shift or new challenges emerge.

This plan will guide City operations, policy decisions, and the allocation of limited resources throughout the upcoming fiscal year and beyond.

TYING STRATEGY TO BUDGET
As part of the City’s commitment to accountability and fiscal stewardship, the Strategic Plan will serve as a foundational tool in the development of the Fiscal Year 2025–26 Budget. Staff will use this plan to align proposed department initiatives, funding requests, and capital investments with the Strategic Pillars and priorities outlined herein.

MONITORING PROGRESS
This visual approach supports a shared understanding of project timelines and accountability across departments and with the community.

STAY CONNECTED & PROVIDE INPUT
The Strategic Plan represents a collaborative effort—and your input matters. Community members are encouraged to stay engaged and help shape Seaside’s progress through ongoing dialogue and feedback.

If you have questions or ideas about the Strategic Plan, please contact:

City Manager’s Office
Email: [email protected]
Phone: (831) 899-6700
Website: www.ci.seaside.ca.us
To ensure transparency and momentum,
the City of Seaside will provide quarterly
updates to the City Council on
implementation progress. These updates
will include a color-coded tracking system
to reflect the status of each initiative:

In Progress (show blue dot)
Delayed (show yellow dot)
Completed (show green dot)
Not Yet Started (show hollow/white dot)
Implementation Overview
City of Seaside FY 2026/27 Proposed Budget
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STRATEGIC PLAN
City of Seaside FY 2026/27 Proposed Budget
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FUND ANALYSIS

FUND ANALYSIS
City of Seaside FY 2026/27 Proposed Budget
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FUND ANALYSIS
Beginning 2025/26 2025/26 2025/26 Estimated 2026/27 2026/27 2026/27 Estimated Balance Estimated Net Estimated June 30, 2026 Budgeted Net Budgeted June 30, 2027 Fund # Fund Name Fund Type July 1, 2025 Revenues Transfers Expenditures Fund Balance Revenues Transfers Expenditures Fund Balance Governmental Funds (continued)
100 General Fund General Fund 36,710,646 48,993,838 (8,530,755) 45,226,199 31,947,530 51,306,691 (5,075,854) 50,995,221 27,183,146 246;297 Housing Special Revenue 6,487,901 269,385 503,536 410,898 6,849,923 252,694 321,802 575,580 6,848,840 247 Housing Non-Profit Special Revenue - - 50,000 45,033 4,967 - 50,000 50,000 4,967 248 Permanent Local Housing Special Revenue 301,975 330,334 - 184,778 447,531 - - 415,915 31,615 271 Stormwater Special Revenue 11,285 22,909 2,068,489 2,068,489 34,194 11,034 1,051,767 1,085,961 11,034 329 FORA Bond Special Revenue 4,075,206 155,652 - 2,885,799 1,345,059 78,710 (1,232,372) 165,421 25,976 357 Measure X Debt Service Debt Service (27,325) - 645,575 645,575 (27,325) - 641,525 641,525 (27,325) 103 Laguna Grande Project Special Revenue 454 - - 454 - - - 454 113 POMA Special Revenue 920,326 151,120 - 575,591 495,855 24,367 (520,222) - - 200 CDBG Special Revenue 561,029 504,866 (192,000) 433,116 440,779 573,623 (250,000) 361,790 402,612 210 Streets; Gas Tax Fund Special Revenue (977,417) 1,092,441 1,708,930 2,623,180 (799,226) 930,015 2,684,732 2,525,521 290,000 211 Transportation Safety & Investment Special Revenue 1,069,972 1,323,959 (1,981,442) 5,839 406,650 1,373,436 (1,268,735) 6,625 504,726 212 Tranportation Capital Projects Special Revenue (54,350) - 4,600,021 4,600,021 (54,350) - 2,994,719 2,994,719 (54,350) 214 SB1-RMRA Special Revenue 2,032,015 924,578 (1,111,927) - 1,844,666 985,960 (2,852,666) - (22,040) 220 Proposition 172 Special Revenue (7,451) 152,408 - 143,825 1,132 153,000 - 146,659 7,473 2xx Public Safety Special Revenue 280,385 32,413 - 19,093 293,706 25,763 - 29,852 289,617 221 Supplemental Law Enforcement Special Revenue 682,974 228,972 - 309,105 602,841 244,355 - 224,132 623,063 245 Opioid Settlement Special Revenue 144,282 - - - 144,282 - - 20,000 124,282 106;231 SAFER FEMA Grant Special Revenue (167,017) - - - (167,017) - - - (167,017) 202 BSCC Prop 47 Special Revenue (53,626) 1,884,467 - 1,717,805 113,036 4,008,211 - 4,008,211 113,036 251- 257 Community Services Special Revenue 269,832 62,818 13,550 - 346,199 65,089 (33,500) - 377,789 225 State of California Grants Special Revenue (32,173) 1,596,107 (1,596,107) - (32,173) 200,000 (200,000) - (32,173) 226 Other Federal Grants Special Revenue - - - - - 850,000 (850,000) - - 261 Impact Fees Special Revenue 822,717 24,762 (429,377) 290,387 127,715 25,422 - - 153,137

CITY OF SEASIDE

FUND BALANCE ANALYSIS
FISCAL YEAR 2026-2027 BUDGET
City of Seaside FY 2026/27 Proposed Budget
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Packet Page 60

FUND ANALYSIS
Beginning 2025/26 2025/26 2025/26 Estimated 2026/27 2026/27 2026/27 Estimated Balance Estimated Net Estimated June 30, 2026 Budgeted Net Budgeted June 30, 2027 Fund # Fund Name Fund Type July 1, 2025 Revenues Transfers Expenditures Fund Balance Revenues Transfers Expenditures Fund Balance 262 Disability Access Special Revenue 3,416 - - - 3,416 - - - 3,416 291 PEG Access Special Revenue 8,200 50,000 - 50,000 8,200 50,000 - 50,000 8,200 332-335 FORA Non-Bond Special Revenue 3,180,807 258,158 - 1,740,559 1,698,406 628,160 - 641,209 1,685,357 304-348 General Capital Projects Capital Projects (447,070) 15 3,754,712 3,919,374 (611,718) 15 2,287,906 1,847,493 (171,289) 602 Recreation Endowment Special Revenue 53,658 1,615 (50,000) - 5,273 1,615 - - 6,889 997 Housing Settlement Special Revenue 1,260,634 38,441 - - 1,299,075 38,441 - - 1,337,516 355 Pension Obligation Bond Debt Service 96,430 - - 47,785 48,645 - - - 48,645 356 Cutino Park Debt Service Debt Service 90,517 46 376,794 376,794 90,563 47 373,369 375,494 88,485 Subtotal Governmental Funds: 57,298,232 $ 58,099,301 $ (170,000) $ 68,319,244 $ 46,908,289 $ 61,826,649 $ (1,877,529) $ 67,161,329 $ 39,696,080 $ *Internal Service Funds:
501 Equipment Maintenance Internal Service 205,083 $ 1,224,368 $ - $ 1,166,630 $ 262,821 $ 1,118,891 $ - $ 1,204,629 $ 177,083 $ 502 Self Insurance Internal Service 1,578,178 2,706,679 - 3,414,712 870,145 3,484,105 - 3,791,304 562,946 503 Management Information Systems Internal Service 250,213 1,025,581 - 1,124,283 151,512 1,199,259 - 1,174,602 176,169 Subtotal Internal Service Funds: 2,033,474 $ 4,956,629 $ - $ 5,705,625 $ 1,284,477 $ 5,802,255 $ - $ 6,170,535 $ 916,197 $ *Enterprise Funds:
401 Seaside Municipal Water System Enterprise 2,215,201 1,215,110 - 1,281,806 2,148,505 1,293,406 (1,387,581) 1,931,801 122,529 354;405 Golf Course Entrerprise Enterprise (205,146) 289,796 - 346,670 (262,020) 333,872 - 337,671 (265,819) Subtotal Enterprise Funds: 2,010,055 $ 1,504,906 $ - $ 1,628,476 $ 1,886,485 $ 1,627,278 $ (1,387,581) $ 2,269,472 $ (143,290) $ Private Purpose Trust Funds:
951-954 **Sanitation District Custodial 7,311,039 $ 3,024,144 $ (866,015) $ 2,144,540 $ 7,324,627 $ 3,012,159 $ 0 $ 5,648,183 $ 4,688,603 $ 961-973 Successor Agency Funds Trust 11,786,479 24,782 - 204,658 11,606,604 25,442 - 317,467 11,314,579 Subtotal Component Unit & Trust Funds: 19,097,518 $ 3,048,926 $ (866,015) $ 2,349,198 $ 18,931,231 $ 3,037,601 $ 0 $ 5,965,651 $ 16,003,181 $ 80,439,279 $ 67,609,762 $ (1,036,015) $ 78,002,543 $ 69,010,482 $ 72,293,783 $ (3,265,110) $ 81,566,986 $ 56,472,168 $ City of Seaside FY 2026/27 Proposed Budget
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FUND ANALYSIS
City of Seaside FY 2026/27 Proposed Budget
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BUDGET SUMMARY – ALL FUNDS
BUDGET SUMMARY –ALL FUNDS
City of Seaside FY 2026/27 Proposed Budget
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BUDGET SUMMARY – ALL FUNDS
Budget Background
At the March 19, 2026 mid-year budget review, staff reported an estimated FY 2025-26 operating surplus of approximately $1.8M. The City Council approved estimated transfers of $544k to street operations and $362k to the City’s Section 115 Pension Trust, consistent with adopted budget policies, along with additional amendments to address unforeseen expenses and operational needs.

The City’s long-term forecast projected that the FY 2026-27 budget would be approximately $1.9M below the City’s rainy day reserve requirement.

Development of the FY 2026-27 budget began in February 2026, with study sessions scheduled for May 26 and 27, 2026. The budget was built from the prior year adopted budget with adjustments for inflationary and mandatory cost increases, including pensions, employee medical costs, utilities, insurance, and reduced administrative reimbursements.

Despite multiple rounds of expenditure reductions, the proposed FY 2026-27 budget includes an operating deficit of approximately $1.5M, which is projected to reduce available unassigned fund balance. After planned capital projects and support for street maintenance operations, reserves are projected to remain at approximately 88% of the City’s $15.8M reserve policy target.

Staff will present fiscal strategies during the May budget study sessions, including additional expenditure reductions, reassignment of funding sources, deferral of selected capital projects, reduced transfers to street operations, and potential use of pension stabilization savings.

City management is also implementing a long-term fiscal strategy focused on operational efficiency, economic development, improved fee collection, grant funding opportunities, and accelerating development activity to strengthen recurring revenues. Quarterly updates to the City Council will begin in October 2026.

OVERVIEW
The City of Seaside has a combined FY 2026-27 annual appropriations budget of $81.6M across all City funds. This represents an increase of approximately $3.6M compared to the FY 2025-26 projected budget and primarily reflects increased grant-funded project activity, including:
 Prop 47 grant funding for community-based behavioral health services  CDBG funding for ADA curb ramp improvements
 ATP and RSTP grant funding for the Broadway Avenue Complete Streets Project  Recreation Trail Program grant funding for Laguna Grande Park improvements The City’s appropriations budget includes the General Fund, Enterprise Funds, Special Revenue Funds, Grant Funds, Debt Service Funds, and Capital Project Funds. Core City services such as police, fire, community development, recreation, and park maintenance are budgeted primarily within the General Fund and supported through sales tax, property tax, transient occupancy tax (TOT), and service-related revenues.

Enterprise Funds, including the Water and Golf Funds, are supported primarily through user fees charged for services. Restricted grant revenues and special purpose revenues are budgeted within Special Revenue and Grant Funds, while construction and infrastructure activities are budgeted in Capital Project Funds.

City of Seaside FY 2026/27 Proposed Budget
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BUDGET SUMMARY – ALL FUNDS
Included in the $81.6M total budget are the City’s Internal Service Funds, which support equipment maintenance, insurance, and information technology operations citywide. These expenditures appear twice within the all-funds budget because charges to departments are recorded both as expenditures in operating funds and as revenue in the Internal Service Funds.

The budget also includes the Seaside County Sanitation District Custodial Fund because City staff administer the District’s operations. In addition, the Successor Agency Trust Fund is included as a Private Purpose Trust Fund used to account for resources held on behalf of outside parties.

Throughout the budget document, references are made to interfund transfers. These transfers represent funding moved between City funds for operational support, capital projects, debt service, or other authorized purposes. Although transfers appear as both revenues and expenditures at the individual fund level, they net to zero at the all-funds level.

When Internal Service Funds, the Custodial Fund, and Private Purpose Trust Funds are excluded, the adjusted annual appropriations budget totals approximately $69.4M.

CHANGES IN OBLIGATIONS & INTERFUND LOANS
The FY 2026-27 Budget includes existing debt obligations representing annual principal and interest payments on the City’s outstanding notes and bond obligations. Additional information regarding the City’s debt obligations is included in the Debt Service section of this budget document.

The FY 2026-27 budget also includes increased costs associated with enterprise vehicle lease obligations. Approximately $70k in additional expenditures is budgeted related to 10 vehicle leases that are reaching the end of their lease terms. The increase reflects the estimated residual purchase value of the vehicles should the City elect to retain them for continued operational use.

ALL FUNDS - FUND BALANCE
The FY 2025-26 projected all-funds year-end balance is approximately $69.0M, while the FY 2026-27 projected all-funds balance is estimated at $56.5M. These balances include restricted, committed, and nonspendable reserves established in accordance with the City’s Fund Balance and Reserve Policies, which are intended to protect the City’s financial stability during emergencies, economic uncertainty, capital needs, and cash flow fluctuations.

As currently proposed, the FY 2026-27 unrestricted/unassigned fund balance is projected at negative $1.9M prior to any revisions resulting from the May 26 and 27 budget study sessions.

This amount also reflects that the City is projected to fund approximately 88% of the reserve levels required by the City’s reserve policy.

In prior fiscal years, reserve preservation strategies included deferring selected capital expenditures, reducing transfers supporting street operations, and implementing expenditure reductions. However, due to continuing structural operating pressures, these strategies are expected to have a more limited impact in FY 2026-27.

City of Seaside FY 2026/27 Proposed Budget
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BUDGET SUMMARY – ALL FUNDS
To address these fiscal challenges, the City Council will consider additional strategic adjustments during the budget study sessions, including:
 Additional operating expenditure reductions
 Reallocation of funding sources to priority projects
 Deferral of selected capital projects
 Reduced transfers to street operations
 Use of long-term savings designated for pension stabilization City management will also continue emphasizing accountability, operational efficiency, revenue enhancement, and proactive financial management throughout FY 2026-27 as part of a broader effort to restore long-term structural balance and reserve sustainability.

FY 2026/27
Proposed
Total All Funds Balance $ 56,481,361
Less Nonspendable (interagency recievables etc.) 3,735,948 Less Restricted Reserves (externally enforceable)
Special Revenue Funds 12,037,398
Debt Service Reserves 109,805
Pension Trust 5,237,925
Recreation Endowment 6,889
Sanitation District 4,688,603
Successor Agency Funds 11,314,579
Less Committed Reserves (Set by Council resolution)
Capital Reserve 2,644,568
Special Reserve 5,289,135
Emergency Reserve 7,933,703
Loan to Muni Water Seaside 1,214,227
Capital Projects in Process (171,289)
Reserve for Encumbrances 3,006,662
Impact Fees 153,137
Internal Service Fund balances 916,197
Enterprise Fund balances (143,290)
Subtotal 58,360,383
Unassigned/Unrestricted Balance $ (1,879,021)
City of Seaside FY 2026/27 Proposed Budget
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BUDGET SUMMARY – ALL FUNDS

FUND BALANCE TRENDS
The City’s all-funds balance is projected to decrease by approximately $12.5M during FY 2026-

27. Major factors contributing to the decline include:
 Approximately $820k in additional Capital Improvement Program expenditures  Continued spend-down of remaining FORA Non-Bond funds totaling approximately $1.3M
 Approximately $1.8M in transportation-related capital expenditures  Approximately $3.2M in additional Seaside County Sanitation District capital expenditures  Increased operating expenditures and use of fund balance across several City funds These decreases are partially offset by increases in Gas Tax and SB1 revenues dedicated to pavement rehabilitation activities, as well as increased grant reimbursements associated with the Broadway Avenue Complete Streets Project, ADA curb ramp improvements, and the Laguna Grande Recreation Trail Project.

FY 2024/25 FY 2025/26 FY 2026/27
Actual Projected Proposed
Total All Funds Balance $ 80,439,279 $ 69,015,018 $ 56,481,361 City of Seaside FY 2026/27 Proposed Budget
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BUDGET SUMMARY – ALL FUNDS
Many of the grant-funded projects included in FY 2026-27 operate on a reimbursement basis.

As a result, associated expenditures may occur before grant reimbursements are received and therefore may not immediately increase overall fund balance levels despite significant project activity.

ALL FUNDS - REVENUE DISCUSSION
Overall, City revenues from all funds are projected to increase 7% or $4.6M. The increase is largely because of increases in special revenue and grant revenue that are restricted for special purposes. The Streets fund expects a $9.9M ATP grant as well as $4m from a separate the RSTP grant for the Broadway Avenue Complete Streets project. Furthermore, the City is in the second year of a 3 year grant agreement (BSCC Prop 47 grant) that is expected to reimburse $1.8M in expenditures for community based services for mental health and substance use.

As discussed during the mid-year budget review, FY 2025-26 tax revenues are projected to increase modestly compared to the prior year. However, many economically sensitive revenues, including Sales and Use Tax, are expected to remain relatively flat in FY 2026-27 as broader economic activity slows.

General Fund revenues are projected to increase approximately 5%, or $2.3M, primarily due to modest growth in taxes, charges for services, and reimbursement activity. At the all-funds level, total revenue growth is also supported by increased Internal Service Fund charges associated with rising operational costs.

Some City funds derive revenue primarily through reimbursements from other funds. For example, the Stormwater Fund and Internal Service Funds receive revenue through charges allocated to operating departments. In these cases, revenue growth largely reflects increasing operational costs rather than expansion of services.

Budget Comparison by Budget Year
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Proposed Actual Actual Actual Projected Proposed vs. FY 26
Revenues Revenues Revenues Budget Budget +/- (%)
General Fund $ 45,908,062 $ 48,262,869 $ 49,285,216 $ 48,993,838 $ 51,306,691 5% Special Revenue Funds 14,484,378 $ 7,656,431 $ 7,266,857 9,103,788 10,518,281 16% Internal Service Funds 4,829,074 $ 5,326,063 $ 5,878,596 4,956,629 5,802,255 17% Sanitation District 2,708,613 $ 2,918,081 $ 4,323,422 3,024,144 3,012,159 0% Enterprise Funds 1,642,259 $ 1,443,075 $ 1,658,516 1,504,906 1,627,278 8% Debt Service Funds 778,293 $ 831,010 $ 793,845 46 47 3% Successor Agency Funds 129,608 $ 164,286 $ 31,310 24,782 25,442 3% Capital Projects 184 $ 143,058 $ 94,772 15 15
Trust Funds 1,283 $ 2,328 $ 4,410 1,615 1,615 0%
$ 70,481,753 $ 66,747,201 $ 69,336,944 $ 67,609,762 $ 72,293,783 7%

ALL FUNDS
Revenues
Total Revenues - All Funds
Revenue Summary by Fund Type
City of Seaside FY 2026/27 Proposed Budget
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BUDGET SUMMARY – ALL FUNDS
The City’s final voter-approved water rate adjustment became effective on January 1, 2023. A comprehensive water rate study is currently underway; however, no additional water rate increases are assumed within the FY 2026-27 budget.

Investment income is expected to remain strong due to continued interest rates between approximately 3.5% and 3.75%. Revenues from permits, inspections, and development-related fees are also projected to increase modestly as development activity continues.

Transient Occupancy Tax (TOT) revenues from short-term rentals are expected to improve due in part to implementation of a new collection agreement with VRBO approved in 2025, which is intended to strengthen tax collection compliance and reporting.

City of Seaside FY 2026/27 Proposed Budget
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BUDGET SUMMARY – ALL FUNDS
Discussion of Significant Revenue Sources
Budget Comparison by Budget Year
152,901
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Proposed Actual Actual Actual Projected Proposed vs. FY 26
Revenues Revenues Revenues Budget Budget +/- (%)
Taxes $ 41,558,746 $ 42,872,503 $ 43,806,527 $ 45,775,425 $ 47,319,267 3% Grant Revenue 12,368,769 4,312,293 3,659,819 4,849,970 6,283,992 30% Internal Service 4,575,989 5,132,686 5,697,314 4,745,979 5,693,114 20% Fees & Charges 4,311,534 4,327,623 5,919,740 4,143,856 4,296,757 4% Franchise Fees 1,899,159 1,928,742 2,043,429 2,074,812 2,126,674 2% Income from Investments 1,149,442 2,600,567 2,614,691 2,629,077 2,713,387 3% Reimbursements 1,134,315 1,089,995 1,415,504 420,751 617,142 47% Business License & Permits 710,672 798,448 1,087,275 1,084,991 1,139,240 5% Miscellaneous-Other 1,338,388 2,783,342 1,493,467 767,934 940,195 22% Licenses & Permits 1,033,729 747,722 1,337,008 920,192 963,043 5% Fines & Forfeitures 79,310 150,112 181,044 196,775 200,971 2% Other Agency Revenue 321,698 - 80,673 - - n/a
Total Revenues - All Funds $ 70,481,753 $ 66,744,033 $ 69,336,490 $ 67,609,762 $ 72,293,783 7%

ALL FUNDS
Revenue Summary by Category
Revenues
City of Seaside FY 2026/27 Proposed Budget
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BUDGET SUMMARY – ALL FUNDS
Taxes:

At the “All Funds” level, taxes include Property Tax, Vehicle License Fees, Sales and Use Tax, Transaction Tax, Transient Occupancy Tax, Marijuana Receipts Tax, Utility Users Tax, Highway User’s Tax, Measure X Tax, as well as several smaller taxes. Almost all of these revenues are also revenues for the City’s General Fund. A few, however, are not; For instance the Highway User’s Tax and Measure X Taxes are not revenue sources for the General Fund.

Sales and Use tax revenues include the City’s 1 cent general sales tax. Transaction taxes are comprised of a 1 cent tax approved by the voters in 2008 (Measure R) and a ½ cent transaction tax approved by the voters in 2017 (Measure L). Based on an analysis of trends in year-to-date tax receipts, macroeconomic conditions and an examination of local business data, it is anticipated that the City will receive combined sales, use and transaction tax revenue of $20.2M in FY 2025-26 and $20.2M in FY 2026-27 (40% of total taxes City Wide). Overall, sales, use and transaction tax is projected to grow in FY 2025-26 by 1.3% and forecast to be mostly unchanged for FY 2026-27.

Property Taxes are expected to grow modestly with a 2% growth forecast; going from $12.7M to $13M. The city continues to benefit from assessed valuation growth and increased Successor Agency pass-through distributions. Furthermore, low inventory continues to limit price declines and the completion of the Seagrove apartment development in the beginning of 2025 has also helped support property tax collections in the future.

City of Seaside FY 2026/27 Proposed Budget
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Grant Revenue:

As might be expected grant revenues historically show wide fluctuations year over year as they are dependent on availability and submission of successful grant applications. Notable grants expected in FY 2026-27 include:
 $250k in CDBG funding for ADA curb ramp improvements
 Approximately $1.6M for the Laguna Grande Recreation Trail Project  ATP and RSTP funding associated with the Broadway Avenue Complete Streets Project  Approximately $1.8M for continuation of the multi-year Prop 47 Behavioral Health Continuum of Care Grant
 Approximately $250k in additional CDBG program income City of Seaside FY 2026/27 Proposed Budget
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Internal Service Revenue:

The City maintains three Internal Service Funds that support operations across all departments:
 Vehicle & Equipment Maintenance
 Information Technology Services
 Insurance & Risk Management
These funds provide centralized services necessary for City operations, including fleet maintenance, cybersecurity, software management, liability insurance, and workers’ compensation coverage. Revenue for these funds is generated through charges allocated to City departments based on services provided.

Combined Internal Service Fund revenue is projected to increase approximately 17%, or $845k, in FY 2026-27. The increase primarily reflects rising operational costs across all three funds, including:
 Increased liability and workers’ compensation insurance premiums  Rising fuel, repair, and vehicle maintenance costs
 Higher software licensing and technology support expenses Liability and workers’ compensation costs represent the largest increase within the Internal Service Funds for FY 2026-27. Reserve levels within these funds are also being adjusted to remain within target ranges established for operational and emergency contingencies.

City of Seaside FY 2026/27 Proposed Budget
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Fees and Charges:

The City collects a variety of fees for services provided to residents, businesses, developers, and program participants through the Master Fee Schedule adopted annually with the budget.

For FY 2026-27, fee revenues are projected to increase modestly, primarily reflecting inflationary adjustments and continued activity within recreation, development, and public safety programs.

Programs expected to continue generating stable or increasing fee revenues include:
 Recreation programs and day camps
 Community and swim center activities
 Police service fees
 Building permit and inspection fees
 Planning and development review services

As part of the FY 2026-27 budget process, the City is also proposing annual Consumer Price Index (CPI) fee adjustments consistent with City ordinance requirements.

In addition, the City has substantially completed a comprehensive fee study with assistance from consultant Willdan and anticipates presenting the updated fee structure to the City Council in July 2026. The study is intended to better align fees with the actual cost of providing services and improve long-term cost recovery.

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Franchise Fees:

Franchise fees are a fee imposed on certain businesses operating within the City. For many years, Cities have defined Franchise Fees as a fee “imposed for entrance or use of local government property, or the purchase, rental, or lease of local government property”. This definition has been challenged, however, in court. The challengers allege that the fee is not a fee at all, but rather a tax. If the courts ultimately decide that the fee is in fact a tax, the City would have two options; 1) Prepare detailed analysis demonstrating the nexus between the amount of the fee and the cost to the city, or 2) Complete a proposition 218 procedure establishing the fee as a tax.

Over the years, franchise fees have been a very steady source of income for the City. As may be seen in the chart, this source of revenue has been increasing steadily for the past five years.

The City expect franchise fees to continue to increase at the same rate as the previous years to $2.1M in fiscal year 2026-27.

Inter-fund Transfers In
At the All Funds level, all transfers in have an equal and corresponding transfer out which is shown as an expenditure. Therefore, at the All Funds level, all transfers net to zero. A majority of the City’s inter-fund transfers involve funding of capital projects, whether from grant funds, special revenue funds, capital reserves or operating funds. A detailed schedule of inter-fund transfers is provided in a later section of the budget.

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ALL FUNDS – EXPENDITURE DISCUSSION
The FY 2026-27 Budget proposes total appropriations of approximately $81.6M at the all-funds level and approximately $69.4M when Internal Service Funds and Fiduciary Funds are excluded.

The budget includes approximately $8.8M in new capital expenditures, much of which is supported through grants, special revenues, and other restricted funding sources. General Fund support for capital improvements has been reduced to approximately $819k as the City continues limiting discretionary use of unrestricted resources.

Overall departmental expenditures are projected to increase approximately 5% compared to FY 2025-26. Departments continued efforts to contain discretionary spending during the budget development process, while mandatory cost increases associated with personnel, insurance, utilities, pensions, and medical benefits continued to place pressure on operating budgets.

Discussion of Significant Variances - Expenditures by Function/Program For fiscal year 2026-27 as a whole department-wide expenditures increased 5% compared to 2025-26 as city staff kept all discretionary spending contained and made adjustments for mandatory price increases. The City’s Fiscal Year 2025–26 budget reflects a continued focus on maintaining essential services while managing costs responsibly in the face of flat or uncertain revenue growth. Overall, all departments saw increases driven by rising personnel costs.

It is important to keep in mind that at the “all funds” level, the various departments may manage expenditures in other funds in addition to the general fund. To avoid repetition, variances for departments that only manage general funds are discussed later in the general fund section of Budget Comparison by Budget Year
Expenditures by Function/Program
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Proposed Actual Actual Actual Projected Proposed vs. FY 26
Expenditures Expenditures Expenditures Budget Budget +/- (%) Legislative Body $ 102,268 $ 274,352 $ 1,102,790 $ 612,711 $ 304,720 -50% City Manager 422,774 882,854 $ 734,705 $ (66,974) $ 98,116 -246% City Clerk 121,163 95,974 $ 175,778 349,315 $ 67,047 -81% City Attorney 752,546 945,081 $ 877,437 992,446 $ 713,442 -28% Human Resources & Risk Management 3,479,199 4,157,617 $ 4,628,281 3,349,806 $ 3,698,731 10% Finance Department 3,096,690 3,491,517 $ 3,814,652 1,911,677 $ 1,804,709 -6% IT Department 774,516 888,354 $ 849,086 1,124,283 $ 1,174,602 4% Community Development 1,805,416 1,334,324 $ 1,076,250 2,285,220 $ 2,980,787 30% Economic Development 3,028,153 3,544,274 $ 951,765 1,098,876 $ 606,791 -45% Building and Code Enforcement 1,009,534 989,930 $ 1,201,632 1,565,893 $ 1,798,332 15% Police Department 14,762,765 15,090,155 $ 16,470,455 17,200,026 $ 18,458,065 7% Fire Department 9,614,638 10,369,271 $ 10,687,462 11,623,287 $ 12,386,386 7% Public Works/Engineering 15,039,362 21,158,252 $ 20,275,158 28,500,819 $ 25,431,362 -11% Recreation 4,111,529 5,122,035 $ 6,250,990 7,385,108 $ 12,043,897 63% $ 58,120,552 $ 68,343,991 $ 69,096,442 $ 77,932,493 $ 81,566,986 5% Expenditures

ALL FUNDS
Total Expenditures- All Funds
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the budget document. Discussion of the variances for the Legislative Body, City Manager’s Office, City Clerk’s Office, Economic Development, Building Department, City Attorney’s Office, Police Department, and Fire Department may be found in the General Fund Expenditures by Function/Program section of the budget.

Community Development’s budget will increase by 30% or $695k, primarily due to higher administrative allocations resulting from a new consultant methodology and consolidation of planning-related costs. While some program and staff expenditures, such as those in the CDBG grant, decreased, capital outlay for maintenance and repairs on the City’s affordable housing properties will be maintained. Outside of administrative costs, personnel expenses increased slightly, offsetting reductions in consultant and service supply costs.

Spending in the Human Resources and Risk Management area is set to increase by 10% or $348k. While administrative reimbursements partially offset the department’s expenditures, the underlying costs actually grew by $642k, driven primarily by higher general liability and workers’ compensation insurance, which increased by 20% compared to the previous year. Recruitment costs were reduced following successful hiring efforts, reflecting ongoing investment in employee support and risk management.

The Finance Department’s budget will decrease by 6%, or $106k. While personnel costs increased modestly and services and supplies remained largely unchanged, improved reimbursements for administrative costs contributed to the overall decline in expenditures. Other funds, such as the golf course, successor agency, and debt service funds, saw small increases, including consultant services for reporting requirements of the redevelopment successor agency.

The IT Department’s budget is increasing by 5%, or $50k driven by full staffing levels, rising personnel costs including medical and pension expenses, and higher software and computer supply costs. Most of the budget is non-discretionary, reflecting the essential nature of technology services provided citywide. As an internal service fund, IT provides services to other departments and charges them for the cost, helping the City track expenses and maintain efficient operations.

The Public Works Department’s overall expenditures declined by 11% ($3.1 million) from fiscal year 2025-26 to 2026-27, primarily due to the completion of several capital projects, including transportation, bond-funded projects, road repairs, stormwater, and general capital improvements. Excluding the timing of these projects, the department saw the largest underlying increase in the City’s budget, rising by $2.1 million. Personnel costs increased by $979K, driven by higher pension and medical expenses, while services and supplies rose by $1.1 million, reflecting street operations, equipment purchases, maintenance costs, and higher utility costs for water, gas, electricity, and fuel for city vehicles. These changes reflect a combination of completed projects reducing overall spending and ongoing investments in staff and essential city services.

The Recreation Department’s expenditures increased by 63%, $4.6M, from fiscal year 2025- 26 to 2026-27, largely due to a new methodology for allocating administrative costs, which added $1.8 million to the department’s budget. Excluding this allocation, the department’s underlying expenditures grew by $2.6 million, including a $510K increase in the general fund driven by City of Seaside FY 2026/27 Proposed Budget
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higher personnel costs for medical and pension expenses. The remaining increase reflects the continuation of the multi-year Behavioral Health Continuum of Care and Services Grant (Prop 47), which expands community-based care and rehabilitation services. Overall, these changes highlight both ongoing investments in personnel and expanded services to support community well-being. The Community Social Services grant, which is an allocation directly from the City to various community based non-profits that provide social services, has again been funded for the 6th consecutive year. The fiscal year 2026-2027 budget includes $400k for the community social services grant. The Recreation Director position was also one position that was unfrozen for fiscal year 2026-27.

Discussion of Significant Variances - Expenditures by Category Personnel costs across all City funds are budgeted to increase by 9%, or $3.5 million, in Fiscal Year 2026–27. This increase is largely driven by a assumptions for the fiscal impact of additional benefits in the current labor negotiation as well as existing measurable increases in pension costs and medical benefit costs. Salaries and overtime are expected to rise by $1 million, while pension costs are projected to reach $8.6 million across all funds due to the City’s increasing CalPERS Unfunded Accrued Liability (UAL). Medical benefits costs are expected to increase by 12%, or $4.4M
The City’s long-term pension obligations remain a significant financial challenge, with annual General Fund pension costs expected to grow to as much as $9.6 million (17% of General Fund expenditures) by 2032. To help manage immediate pressures, the City has frozen 22 vacant positions in Fiscal Year 2026–27, an expansion from the 2 positions frozen in the prior year.

The Services & Supplies category is projected to increase by 9%, or $1.9M, in Fiscal Year 2026–27. A large portion of this increase is tied to non-General Fund activities, most notably:
 $2.0 million from the roll forward of the Behavioral Health Continuum of Care and Services (Prop 47) Grant, which supports expanded community-based programs.

Despite these increases in other funds, City staff worked to reduce General Fund expenditures in this category during the budget development process to help maintain fiscal balance.

Budget Comparison by Budget Year
Expenditures by Category
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Proposed Actual Actual Actual Projected Proposed vs. FY 26
Expenditure Expenditure Expenditure Budget Budget +/- (%) Personnel Services $30,583,395 $34,555,680 $37,420,457 $39,529,616 $43,040,964 9% Services & Supplies 14,382,875 18,455,948 16,529,227 21,414,680 23,354,960 9% Capital Outlay-Projects 6,815,546 8,296,308 8,304,569 11,608,395 9,116,798 -21% Debt Service 2,539,757 2,764,422 2,650,851 2,307,489 2,505,059 9% Internal Service Charge 2,750,165 3,003,638 2,878,193 3,051,615 3,526,816 16% Other 156,134 218,273 184,509 3,000 3,000 n/a
Depreciation 892,681 1,049,722 1,128,635 - - n/a
$58,120,552 $68,343,991 $69,096,442 $77,932,493 $81,566,986 5%

ALL FUNDS
Expenditures
Total Expenditures- All Funds
City of Seaside FY 2026/27 Proposed Budget
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Capital project funding is projected to decrease approximately 21%, reflecting completion of several major transportation, bond-funded, stormwater, and general capital improvement projects that were active in FY 2025-26. However, certain infrastructure investments continue, including increased sanitation-related capital expenditures funded through dedicated nonGeneral Fund sources.

Debt service expenditures are projected to remain generally stable in FY 2026-27. While the City is not proposing significant new debt obligations, the budget does include increased enterprise lease-related expenditures associated with vehicle lease agreements reaching the end of their lease terms.

Fund Summaries
General Fund:

A detailed summary of the general fund is provided in a later section of the budget.

Other Funds:

The City’s budget document contains sections that provide fund summaries for funds other than the general fund. Please refer to the Enterprise Funds section, the Special Revenue Funds section, and the Internal Service Funds section for summaries of other funds.

Fee Schedule:

As part of the FY 2026-27 budget adoption process, the City is presenting an updated annual fee schedule that includes Consumer Price Index (CPI) adjustments of approximately 3.3%, consistent with City ordinance requirements.

The City began a comprehensive fee study with assistance from Willdan on July 1, 2025 and expects to present a broader update to the fee schedule in July 2026 separate from the annual budget process. The last comprehensive fee study was completed in 2012 and established fees intended to recover the cost of providing City services. Staff recommends continuing this cost recovery approach to better align fees with actual service delivery costs over time.

City of Seaside FY 2026/27 Proposed Budget
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City of Seaside FY 2026/27 Proposed Budget
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BUDGET SUMMARY – GENERAL FUND
City of Seaside FY 2026/27 Proposed Budget
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City of Seaside FY 2026/27 Proposed Budget
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BUDGET SUMMARY – GENERAL FUND

OVERVIEW
The City of Seaside’s FY 2026-27 General Fund operating appropriations budget (including transfers) is proposed at approximately $52.9M and supports core City services including police, fire, community development, recreation, park maintenance, and administrative operations.

The Proposed FY 2026-27 General Fund Budget includes $51.3M in operating revenues and $52.8M in operating expenditures (including transfers), resulting in an operating deficit of approximately $1.5M. The budget also includes $819k for CIP projects and $2.4M for street maintenance and repair.

Given ongoing operating pressures in both the General Fund and Streets Maintenance and Operations Fund, the proposal relies on reserve use to support capital and street maintenance needs. Under this plan, reserves remain funded at approximately 88% of the City’s policy target, reducing flexibility for discretionary spending.

These conditions reflect a longer-term structural imbalance, where expenditures have grown about 4% faster than recurring revenues over the past five fiscal years, with capital and operational needs increasingly supported through fund balance.

In response, City management is implementing a coordinated fiscal strategy focused on expenditure containment, operational efficiencies, and long-term revenue growth. Staff will continue regular review throughout FY 2026-27 and provide quarterly updates beginning in October 2026 on development activity, fee collection improvements, grant opportunities, and other revenue initiatives.

GENERAL FUND - FUND BALANCE
The year-end General Fund balance for FY 2022-23 through FY 2026-27 is shown below.

General Fund balance has steadily decreased in recent fiscal years following historically high balances experienced during the pandemic period.

Between FY 2019-20 and FY 2021-22, Seaside’s General Fund balance nearly doubled due largely to one-time land sales, grant proceeds, ARPA funding, and unusually strong pandemicera sales tax growth. General Fund balance peaked at approximately $44M during FY 2022-23.

The General Fund balance is projected to decrease approximately $4.7M in FY 2026-27 due primarily to:

FY 2026/27 Operating Non-Operating Total
Proposed Budget Budget Budget
Revenue $ 51,306,691 $ - $ 51,306,691
Fund Balance - -
Expenditures (52,891,353) - (52,891,353)
Surplus(Deficit) $ (1,584,662) $ - $ (1,584,662)
City of Seaside FY 2026/27 Proposed Budget
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 The projected $1.5M operating deficit
 Continued funding of capital projects using fund balance  Continued support for street maintenance and repair activities  Slower growth in economically sensitive revenues
As these one-time revenue sources and elevated sales tax trends have moderated, ongoing operational expenditures continue placing pressure on available reserves and unassigned fund balance.

GENERAL FUND RESERVES
The City’s General Fund reserves are governed by the City’s Fiscal Policies, which are designed to ensure long-term financial stability and operational flexibility. These policies are intended to help the City respond to economic uncertainty, emergencies, unforeseen operational or capital needs, cash flow requirements, and strategic economic development opportunities. The City Council reviews reserve policies annually to ensure reserve levels remain aligned with the City’s financial condition and operational risks.

For FY 2026-27, the General Fund includes the following reserve allocations:
 $2.6M – Capital Reserve
 $5.3M – Special Reserve
 $7.9M – Emergency Reserve
The FY 2026-27 budget also reflects significant pressure on the City’s unassigned fund balance due to the operating deficit, ongoing capital project funding, and continued support for street maintenance operations.

City of Seaside FY 2026/27 Proposed Budget
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Prior to proposed reserve adjustments, the General Fund’s unassigned balance is projected at approximately $480k. After accounting for the proposed FY 2026-27 Capital Improvement Program, the unassigned balance would decline to approximately negative $305k. Staff is recommending that this capital funding shortfall be supported through the City’s Capital Reserve.

In addition, approximately $1.6M is proposed to support ongoing street maintenance and operations activities through use of the Special Reserve due to continuing structural operating pressures within Fund 210.

After these proposed adjustments, the General Fund’s unassigned balance is projected at approximately negative $1.9M. A negative unassigned balance in this context reflects that the City is not fully funding its policy-level rainy day reserves under the current budget proposal.

Under the proposed FY 2026-27 budget, reserve levels would remain funded at approximately 88% of the City’s reserve policy target, resulting in an estimated reserve shortfall of approximately $1.9M relative to policy requirements.

As discussed in the City Manager’s Transmittal Letter, staff will continue evaluating strategies intended to reduce the operating deficit and preserve reserves; however, an immediate solution is unlikely to fully address the City’s long-term structural fiscal challenges. City management anticipates that continued strategic and proactive fiscal planning throughout FY 2026-27 will be necessary to stabilize reserve levels and improve long-term structural balance.

As shown below, the General Fund’s “unassigned fund balance” in FY 2026-27 is estimated at about a negative amount of $1.9 million
FY 2026/27
Proposed
Total General Fund Balance $ 27,183,146
Less Nonspendable (interagency recievables etc.) 3,735,948 Less Restricted Reserves (externally enforceable)
Pension Trust 5,237,925
Less Committed Reserves (Set by Council Resolution)
Capital Reserve 2,644,568
Special Reserve 5,289,135
Emergency Reserve 7,933,703
Reserve for Encumbrances 3,006,662
Loan to Muni Water Seaside 1,214,227
Proposed General Fund Capital Projects
Subtotal 29,062,168
Unassigned Balance - After Capital Program $ (305,032)
Additional Funding for Streets Operations $ (1,573,989) Unassigned Balance After Other Fund Support $ (1,879,021) City of Seaside FY 2026/27 Proposed Budget
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GENERAL FUND REVENUE
Seaside’s General Fund is reliant on sales tax, transaction tax, Transient Occupancy Tax (TOT), property tax, utility user’s tax, marijuana receipts tax and fees charged for services rendered to fund operations. As discussed in detail below, General Fund revenues are expected to increase in FY 2026-27 with the total annual revenue projected at $51.3M, a 5% year over year increase.

Taxes remain the largest resource supporting General Fund operations in the FY 2026-27 Operating Budget. Taxes represent 86% of all General Fund revenues with the primary taxes comprised of sales and use tax, transaction tax, and property tax.

Other revenue sources include licenses and permits, fees and charges, fines and forfeitures, grant revenue, reimbursements and income from investments.

There are no funds budgeted to be transferred in to the general fund from other funds for fiscal year 2026-27.

While total General Fund revenues are projected to increase modestly, several economically sensitive revenues are expected to remain relatively flat as broader economic growth slows.

Sales tax growth, in particular, has moderated following unusually strong pandemic-era performance.

At the same time, the City continues pursuing additional long-term revenue enhancement strategies focused on:
 Accelerating development activity
 Improving fee collection procedures
 Pursuing additional grant opportunities
 Supporting economic development initiatives
 Expanding operational efficiency through technology improvements Budget Comparison by Budget Year

GENERAL FUND
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Proposed Actual Actual Actual Projected Proposed vs. FY 26
Revenues Revenues Revenues Budget Budget +/- (%)
Property Tax $ 10,030,828 $ 10,636,764 $ 11,399,419 $ 12,712,258 $ 13,001,893 2% Sales and Use Tax 10,524,058 10,535,132 10,440,039 10,401,761 10,490,938 1% Transaction Tax 9,379,567 9,752,158 9,550,864 9,858,000 9,789,000 -1% Transient Occupancy Tax 4,121,251 4,171,851 4,523,008 4,518,827 4,862,911 8% Utility User Tax 2,744,471 3,071,788 3,258,843 3,831,660 4,172,639 9% Franchise Fees 1,899,159 1,928,742 2,043,429 2,074,812 2,126,674 2% Marijuana Receipts Tax 1,198,045 967,985 718,828 548,288 938,937 71% Business License & Permits 710,672 798,448 1,087,275 1,084,991 1,139,240 5% Licenses & Permits 1,033,729 747,722 1,337,008 920,192 963,043 5% Fees & Charges 731,727 781,364 934,695 791,852 845,066 7% Miscellaneous-Other Revenue 1,128,221 2,516,405 1,360,083 540,579 839,783 55% Reimbursements 341,261 238,223 500,668 396,943 606,108 53% Income from Investments 616,358 1,534,734 1,245,563 1,095,891 1,279,488 17% Fines & Forfeitures 79,310 166,222 295,137 196,775 200,971 2% Grant Revenue 1,369,404 415,332 590,356 21,009 50,000 138% Subtotal Revenues 45,908,062 48,262,869 49,285,216 48,993,838 51,306,691 5% Transfer In 9,175,575 - - - -
$ 55,083,637 $ 48,262,869 $ 49,285,216 $ 48,993,838 $ 51,306,691 5% 100 - Revenues Summary
Revenues
City of Seaside FY 2026/27 Proposed Budget
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Discussion of Significant General Fund Revenue Sources
Property Tax
Property tax revenues for FY 2026-27 are projected to increase approximately 2%, or $290k, increasing from approximately $12.7M to $13.0M.

Although mortgage interest rates have stabilized, limited housing inventory has continued supporting higher property values, contributing to increased assessed valuations and property tax growth. New development activity, including projects such as the Seagrove apartment development completed in early 2025, continues contributing to the City’s long-term property tax base.

In addition, as obligations associated with the former Redevelopment Agency continue to decline, additional property tax revenue is becoming available for distribution to the City, further supporting General Fund revenues.

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Sales, Use & Transaction Tax
Sales tax revenues include the City’s 1-cent general sales tax, the 1-cent transaction tax approved by voters through Measure R in 2008, and the ½-cent transaction tax approved through Measure L in 2017.

Based on year-to-date revenue trends, macroeconomic conditions, and analysis prepared by HdL Companies, the City anticipates combined sales and transaction tax revenue of approximately $20.3M in FY 2026-27, generally consistent with FY 2025-26 levels.

The City experienced declining sales tax revenue during FY 2024-25, primarily within the automobile sales sector, which represents approximately 45% of the City’s sales and use tax revenue base. Revenue recovered modestly during FY 2025-26; however, growth is expected to remain relatively flat in FY 2026-27 due to slowing economic activity and continued uncertainty in consumer spending patterns.

While inflationary pricing can support sales tax growth in certain sectors, slower overall consumer activity and broader economic uncertainty are expected to limit significant growth in this revenue category during FY 2026-27.

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Transient Occupancy Tax
Transient Occupancy Tax (TOT) is a local tax applied to hotel and short-term lodging stays of less than 30 days. Seaside’s TOT rate is 12%, and all TOT revenue is deposited into the General Fund.

TOT revenue is generated primarily from Seaside’s lodging establishments and is influenced by regional tourism activity, occupancy levels, room rates, and visitor demand.

For FY 2026-27, TOT revenues are projected to increase approximately 8%, reaching approximately $4.9M compared to approximately $4.5M in FY 2025-26. The increase reflects continued strength in regional tourism activity and lodging demand.

The City continues partnering with See Monterey and regional tourism organizations to support visitor activity and promote tourism-related economic development opportunities.

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Utility User Tax
Over the years, the City’s Utility User’s Tax has been a stable source of revenue. FY 2026-27 may see an increase of $340k or 9% on a year over year basis. The increase is due to increasing utility rates and more efficient tax collection administration procedures.

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Cannabis Receipts Tax
The Cannabis Receipts Tax became a new City revenue source beginning in FY 2019-20.

Initial revenue growth was strong as local cannabis businesses established operations within the City.

In more recent years, growth has moderated as neighboring jurisdictions approved additional cannabis retail establishments, increasing regional market competition. In addition, certain business disruptions reduced projected FY 2025-26 revenue levels.

For FY 2026-27, marijuana tax revenue is projected at approximately $939k, primarily due to anticipated collection of previously outstanding tax obligations.

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General Fund Revenue Detail
Budget Comparison by Budget Year
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Proposed Actual Actual Actual Projected Proposed vs. FY 26
Revenues Revenues Revenues Budget Budget +/- (%)
3101 PROPERTY TAX SECURED $ 2,054,060 $ 2,184,619 $ 2,333,785 $ 2,509,393 $ 2,546,229 1% 3104 PROPERTY TRANSFER TAX 155,462 105,982 88,710 108,126 116,710 8% 3105 VEHICLE LICENSE FEE IN-LIEU 4,216,229 4,468,083 4,830,666 5,441,137 5,446,556 0% 3108 SUPPLEMENTAL ROLL 148,197 165,887 159,440 108,612 116,214 7% 3109 PROPERTY TAX UNSECURED 90,277 91,729 108,906 122,109 126,697 4% 3110 RESIDUAL CO RPTTF DISTRIBUTION 2,297,507 2,482,743 2,647,918 2,972,045 3,025,752 2% 3111 TRANSACTION TAX - MEASURE R 6,560,976 6,516,871 6,375,065 6,530,000 6,508,000 0% 3112 PENALTIES AND INTEREST - - - 10 - -100%
3113 SA PASS THROUGH DISTRIBUTION 1,021,802 1,077,703 1,149,868 1,312,966 1,460,795 11% 3114 TRANSACTION TAX - MEASURE L 2,818,592 3,235,287 3,175,799 3,328,000 3,281,000 -1% 3115 PROPOSITION 172 SALES TAX 2,008 - - - - n/a
3116 SAND CITY SETTLEMENT PAYMENT 364,522 364,522 364,522 182,261 364,522 100% 3117 CARES ACT REIMBURSEMENT - 68,934 10,000 21,009 50,000 138% 3119 ROPS FORA SURPLUS H&S 33492.71D 41,829 51,880 71,916 131,018 156,018 19% 3118 GREAT PLATES ACCRUAL (48,406) - - - - n/a
3120 STR TRANSIENT OCCUPANCY TAX 699,617 689,917 1,076,010 1,107,071 1,143,605 3% 3121 SALES & USE TAX 10,522,050 10,669,585 10,486,395 10,401,761 10,490,938 1% 3122 TRANSIENT OCCUPANCY TAX 3,421,635 3,439,501 3,417,611 3,403,577 3,702,947 9% 3123 FRANCHISE-PG&E 260,545 295,829 318,748 359,610 388,379 8% 3124 FRANCHISE-TELEVISION 265,725 198,693 193,371 153,414 158,477 3% 3125 FRANCHISE-TRASH COLLECTION 1,029,623 1,078,082 1,148,890 1,089,760 1,144,248 5% 3126 FRANCHISE-WATER 110,699 117,987 129,090 216,449 171,557 -21% 3127 FRANCHISE-SANITATION 232,567 238,150 253,330 255,579 264,014 3% 3128 BUSINESS LICENSE TAX 710,672 798,448 1,087,225 1,084,991 1,139,240 5% 3129 TRANSIENT OCCUPANCY TAX - SHORT- - - - - - n/a
3130 MARIJUANA RECEIPTS TAX 1,198,045 967,985 718,828 548,288 938,937 71% 3131 UTILITY USER - ELECTRIC & GAS 1,539,727 1,807,254 1,897,208 2,384,282 2,646,553 11% 3132 UTILITY USER TELEPHONE 278,123 217,222 218,144 181,542 187,532 3% 3133 UTILITY USER CAL AM WATER 550,494 701,760 798,670 1,038,820 1,111,537 7% 3134 UTILITY USER-CITY WATER 148,189 50,317 57,926 54,595 54,595 0% 3135 UTILITY USER-CABLE 208,974 241,306 224,377 183,455 183,455 0% 3137 LATE TAX PAYMENT PENALTY - 16,110 114,093 - - n/a
3136 UTILITY USERS - MARINA COAST 28,598 73,291 82,819 - - n/a 3140 FINANCE ADMIN RECOVERY 2,129 1,835 3,507 2,585 2,667 3% 3201 BINGO PERMIT - - 50 - - n/a
3202 ANIMAL LICENSE 3,851 3,277 4,042 3,219 3,325 3%
3204 COUNCIL CHAMBERS RENTAL - - - - - n/a
3210 PLAN CHECK FEES 151,226 128,145 259,989 206,000 212,798 3% 3211 BUILDING PERMIT 757,639 419,165 1,040,872 607,284 639,809 5% 3212 ELECTRICAL PERMIT 99,234 109,985 73,272 99,605 102,892 3% 3213 PLUMBING PERMIT 32,573 37,062 44,259 47,357 48,920 3% 3214 CERTIFICATE OF OCCUPANCY 6,042 4,627 6,930 3,360 3,471 3% 3215 SEWER PERMIT (32) 153 - - - n/a
3216 ABANDONED RESIDENTIAL PROP. FE 583 59 66 - 199 n/a 3220 STR PROGRAM FEES - 42,433 29,387 8,179 16,359 100% 3221 SIGN PERMIT 1,301 3,059 3,738 1,612 1,666 3%
3222 WATER RELEASE PERMIT 374,250 277,962 32,000 - - n/a 3223 HOME OCCUPATION/GARAGE SALES 4,547 5,133 3,731 4,602 4,753 3% 3224 USE PERMIT - - - - - n/a
3225 USE PERMIT 12,300 7,600 17,716 17,385 17,958 3%
3231 STREET OPENING/ENCR PERMIT 95,624 117,313 117,017 118,982 122,908 3% Revenues
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Budget Comparison by Budget Year
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Proposed Actual Actual Actual Projected Proposed vs. FY 26
Revenues Revenues Revenues Budget Budget +/- (%)
3232 TREE PERMITS 12,525 10,580 17,136 8,865 9,157 3%
3233 WATER ALLOCATION PERMIT - 21,244 750 - - n/a
3242 OTHER LICENSES & PERMITS 80 213 96 123 127 3%
3245 SB 1473 ADMINISTRATIVE 10% - - - - - n/a
3246 AB 717 ADMINISTRATIVE 4% 33,584 21,969 35,957 34,661 35,805 3% 3247 SB1186 ADMINISTRATIVE 5% - - - - - n/a
3301 REVENUE/RECOVERY 13,391 25,958 23,165 6,973 19,329 177% 3302 PARKING FINES 22,697 90,867 109,727 111,329 111,614 0% 3303 OTHER COURT FINES 40,974 49,165 50,306 40,895 45,929 12% 3304 PROPERTY MAINTENANCE FINES 2,840 100 5,000 - 1,323 n/a 3350 ADMINISTRATIVE CITATION 12,800 9,980 16,011 44,550 42,105 -5% 3401 INTEREST INCOME 60,452 478,080 1,013,677 606,511 626,526 3% 3405 LAND/CHAMBERS/EQUIP RENTAL INC 80,639 78,474 80,455 72,518 75,126 4% 3406 PROPERTY RENT 6,005 1,995 6,162 6,324 5,841 -8%
3407 RENT- CITY PROPERTIES 5,537 25,000 - - - n/a
3408 GOLF COURSE RENTAL (GENERAL FUND) 121,674 136,480 200,000 440,276 640,276 45% 3409 STARBUCKS RENTAL INCOME 6,222 6,222 6,222 6,845 6,845 0% 3502 HOMEOWNER PROPERTY TAX RELIEF 5,465 8,136 8,209 6,854 6,923 1% 3504 POLICE OFFICER TRAINING STDS. 12,149 40,963 52,165 14,482 26,810 85% 3505 LAND/CHAMBERS/EQUIP RENTAL INC - - - - - n/a
3506 SB90 REIMBURSEMENT 12,018 30,410 47,715 18,177 23,433 29% 3509 TRAFFIC SAFETY FINES 380 512 4,235 738 3,807 416%
3510 CSA 74 EMS - MONTEREY COUNTY 27,003 26,845 25,920 27,230 26,840 -1% 3541 GRANT REVENUE 54,058 25,000 309,705 - - n/a
3545 GRANT REVENUE - RENTAL ASSISTANCE 1,363,752 159,617 187,448 - - n/a 3547 GRANT REVENUE - REAP - 161,782 83,204 - - n/a
3551 MISCELLANEOUS INCOME 1,742 2,591 2,875 6,187 3,462 -44% 3563 OTHER REVENUES - 2,508 2,433 129 871 575%
3601 DRUG/DUI POLICE - - - - - n/a
3602 VEHICLE ABATEMENT FEE 17,620 16,033 18,727 6,539 16,364 150% 3603 FIXIT TICKET FEE 1,791 2,520 2,627 2,338 2,192 -6% 3605 FINGERPRINT FEE - - - - - n/a
3606 ANIMAL SHELTER FEE 4,204 3,118 3,130 - - n/a
3608 POLICE FALSE ALARM 1,220 240 (164) - 1,633 n/a
3613 FIRE-FIREWORKS FEE 18,177 21,083 23,526 14,395 19,239 34% 3614 FIRE CONTRACTS 271,441 164,327 282,291 236,616 244,424 3% 3623 FIRE INSPECTION-BUSINESS 6,995 8,690 11,707 4,685 6,670 42% 3628 PLAN CHECK-BLDG/FIRE SPRINKLRR 32,243 25,618 54,684 39,365 30,392 -23% 3629 FIRE FALSE ALARM - - - - - n/a
3652 REAL PROPERTY CERTIFICATION 40,260 22,248 24,826 34,960 30,169 -14% 3653 BAR REVIEW 6,265 12,892 17,200 15,852 11,873 -25%
3654 SALE OF MAPS,PUBS,RPTS 1,160 305 4,659 7 1,218 18526% 3657 VARIANCE APPLI. FILING FEE 10,923 6,271 6,286 - 5,164 n/a 3658 ENVIRONMENTAL REVIEW FEE - - 5,331 - - n/a
3659 PLAN CHECK INSPECTION 5,499 10,448 11,650 12,832 9,186 -28% 3660 APPEALS/PLANNING/BAR 900 936 1,625 2,969 1,682 -43% 3661 SUBDIVISION MAP FEE - 1,724 1,786 5,706 - -100%
3662 MARIJUANA PERMIT APPLICATION - - - - - n/a
3664 PLANNING APPLICATION REVIEW 500 - - 7,099 - -100%
3665 TRAFFIC ADVISORY COMMITTEE FEE 1,804 408 945 806 954 18% 3666 ENGINEERING PLAN CHECK 15,314 28,276 5,735 9,066 18,017 99% 3667 SITE PLAN REVIEW - - - - - n/a
3668 ZONING/PLAN AMENDMENTS 2,763 250 9,269 9,737 3,995 -59% Revenues (continued)
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Budget Comparison by Budget Year
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Proposed Actual Actual Actual Projected Proposed vs. FY 26
Revenues Revenues Revenues Budget Budget +/- (%)
3670 JAZZ ART SHOW - - - - - n/a
3672 CENTER RENTALS/DEPOSITS 38,581 50,007 61,699 55,928 56,143 0% 3673 PRE-SCHOOL FEE 18,500 20,956 11,653 8,375 14,222 70% 3674 OTHER COMMUNITY CLASSES 25,563 32,058 25,764 33,802 33,215 -2% 3675 ART COMMISSION 359 730 - - - n/a
3676 SWIMMING POOL REVENUE 91,672 138,128 122,818 112,055 123,013 10% 3677 SWIMMING POOL RENT 924 - 174 - - n/a
3679 RECREATION DAY CAMP 61,797 51,593 65,479 35,801 60,005 68% 3683 SUMMER CONCERTS 1,223 206 - - 295 n/a
3685 PROGRAM DONATIONS- RECREATION 10,182 16,275 10,431 8,463 11,306 34% 3691 PARK RENTAL FEES 53,042 59,574 44,632 50,435 52,638 4% 3694 NSF FEE 62 - 240 - 1,000 n/a
3695 SPECIAL EVENT APPLICATION 8,045 8,311 7,449 7,799 8,057 3% 3699 POLICE SERVICE CHARGES 29,942 43,645 43,577 41,382 42,748 3% 3709 SALE OF REAL PROPERTY - - - - - n/a
3720 MISCELLANEOUS REVENUE 33,942 102,077 32,547 7,667 42,996 461% 3721 ONE TIME REVENUE 416,467 440,000 40,000 240,000 - -100% 3722 PROCEEDS - LRPMP - - - - - n/a
3754 OTHER FINANCING SOURCES - 1,508,132 531,994 - - n/a 3755 LEASE PROCEEDS - 483,566 - - - n/a
3759 CAL RECYCLE 8,280 8,326 7,807 - 8,000 n/a
3762 REIMBURSEMENTS-CITY MANAGER 46,298 - - - - n/a
3764 REIMBURSEMENTS - ADMIN SERVICES 3,015 4,614 3,245 1,296 11,433 782% 3765 REIMBURSEMENTS - POLICE 8,424 11,147 10,781 48,754 24,563 -50% 3766 REIMBURSEMENTS - FIRE 221,694 131,753 114,839 196,804 269,272 37% 3767 REIMBURSEMENTS - PUBLIC WORKS 15,556 8,179 64,263 35,569 99,893 181% 3768 REIMBURSEMENTS - OTHER 110 - 2,500 - 1,435 n/a
3769 REIMBURSEMENTS- PLNG&ECON DEV - 27,643 - - 5,436 n/a 3770 REIMBURSEMENTS-CITY CLERK - - - - 383 n/a
3771 REIMBURSEMENTS - FIREWORKS - - - - - n/a
3772 REIMBURSEMENTS-POLICE SRO 563 - - - - n/a
3773 REIMBURSEMENTS-BUILDING DEPT - - - - - n/a
3774 WATER CAPACITY LOAN REPAYMENT - - - 56,586 99,853 76% 3775 EMPLOYEE HOME LOAN PAYMENT - - - - - n/a
3777 LOAN REVENUE 2020 eMERGENCY - 22,500 525 - - n/a
3778 REiMBURSEMENTS-CITY ATTORNEY - - 41,116 61,553 83,585 36% 3779 REIMBURSEMENTS-RECREATION - - 177,819 - 50,000 n/a 3790 DONATIONS 4,000 - 194 - 699 n/a
3795 UNCLAIMED REVENUE 14,222 (7,111) 979 - - n/a
3799 CASH OVER/SHORT 569 (81) 53 (18) (18) 0%
3800 CONTRA REVENUE - UUT ADMIN COSTS (9,635) (19,362) (20,301) (11,034) (11,034) 0% 3801 CONTRA REVENUE - SALES & USE TAX - (134,453) (46,356) - - n/a 3802 CONTRA REVENUE - INVESTMENT INCOME - (59,109) (21,023) (204,065) - -100% Total $ 45,908,062 $ 48,262,869 $ 49,285,216 $ 48,993,838 $ 51,306,691 5% Revenues (continued)
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City of Seaside FY 2026/27 Proposed Budget
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BUDGET SUMMARY – GENERAL FUND

GENERAL FUND EXPENDITURES
General Fund expenditures (excluding transfers-out and administrative allocations) for FY 2025-26 were originally budgeted at $46.1M but are projected to end the year below budget at approximately $45.2M. Proposed expenditures increase to $50.1M in FY 2026-27, representing an increase of approximately $4.0M over the adopted FY 2025-26 budget and $4.9M, or 11%, above projected FY 2025-26 results.

Including transfers-out and administrative allocations, total General Fund expenditures are proposed at approximately $52.1M for FY 2026-27.

Transfers-out include:
 $819k for Capital Improvement Program (CIP) projects
 $1.9M in operating transfers
 $820k Maintenance of Effort (MOE) transfer for streets  $1.6M for additional street maintenance and operations support 
Specific expenditure details are provided in the Department Detail sections of this budget document.

Discussion of Significant Variances - Expenditures by Function/Program The Legislative Body is budgeted to increase 38% or $331k in FY 2026-27, primarily due to the council’s allocation of estimated short-term rental revenue to park projects and higher allocations for neighborhood improvements from transient occupancy taxes. While administrative reimbursements to the Legislative Body partially offset these costs, masking the Budget Comparison by Budget Year
Expenditures by Function/Program
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Proposed Actual Actual Actual Projected Proposed vs. FY 26
Budget Budget +/- (%)
Legislative Body $ 439,308 $ 490,458 $ 1,318,992 $ 877,775 $ 1,208,887 38% City Manager 896,731 1,293,521 $ 1,556,554 1,170,693 1,287,611 10% City Clerk 298,376 302,895 $ 375,361 607,040 762,871 26% City Attorney 890,936 905,893 $ 1,225,262 1,040,630 1,180,315 13% Human Resources & Risk Management 761,579 935,056 $ 1,039,367 880,703 885,142 1% Finance Department 1,219,368 1,422,150 $ 2,014,635 1,570,331 1,635,097 4% Community, Housing & Economic Development
Community Development 295,344 313,524 $ 356,598 486,730 457,034 -6% Planning 399,899 770,349 $ 700,209 586,871 641,821 9%
Economic Development 2,965,812 3,498,446 $ 894,032 656,897 425,161 -35% Building and Code Enforcement 773,571 893,578 $ 1,082,960 1,454,281 1,556,188 7% Police Department 13,209,120 13,668,362 $ 14,760,123 15,149,319 16,306,902 8% Fire Department 8,836,549 9,741,617 $ 9,816,708 10,706,479 11,398,638 6% Public Works/Engineering 3,880,363 5,378,616 $ 6,146,031 7,670,982 8,732,751 14% Recreation 3,462,808 4,548,270 $ 5,385,563 5,074,001 5,584,823 10% 38,329,765 44,162,734 46,672,398 47,932,733 52,063,240 9% Administrative Allocation (1,331,538) (1,421,376) (2,238,400) (2,706,534) (1,068,019) -61% Transfer Out 1,657,365 5,024,669 5,110,935 8,530,755 3,501,865 -59% $ 38,655,592 $ 47,766,027 $ 49,544,932 $ 53,756,954 $ 54,497,086 Total Expenditures- General Fund 1% Subtotal Expenditures
Expenditures

GENERAL FUND
City of Seaside FY 2026/27 Proposed Budget
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BUDGET SUMMARY – GENERAL FUND
total increase, other modest rises occurred for travel and membership expenses to account for general price increases. State lobbying expenses are proposed to remain constant.

The City Manager’s office is expected to increase 1% or $10k in FY 2025-26, driven primarily by higher services and supplies costs, including a $127,500 increase in consultant funding to support strategic priorities such as governance and economic development. Personnel costs remained stable due to additional funding sources, and the budget provides for continued support for internship programs contributed to overall operations The City Clerk’s budget decreased 26% or $155k in FY 2026-27. Underlying budget increases primarily stem from election-related expenditures. After filling the Communication’s Specialist role, the budget for subcontracted services to provide media related support was reduced.

The Economic Development budget will decline by 35% or $231k, primarily due to the Economic Development Director position being frozen and staff now reporting directly to the City Manager. Services and supplies increased modestly by $16K to cover increased costs for supplies and training.

The Building & Code Enforcement Department is budgeted to increase 7%, or $101k. Most of the cost increases were due to $247K in personnel costs with the recruitment of the Building Manager position. This increase was largely offset by a reduction in subcontracted services that had been used while the position was vacant.

The Police Department is budgeted to increase by slightly below 8%, or $1.2M. The Police Department’s expenditures for FY 2026-27 increased primarily due to higher personnel costs, including rising medical benefits, pension costs, and anticipated compensation changes, raising the personnel budget from $12.9M to $13.8M. Services and supplies rose by $138K, mainly due to higher costs for the county communications system. Some of these increases were temporarily offset by supplemental funds, which were used to fund police body cameras and the Flock shot detection program.

The Fire Department is budgeted to increase by 6% or $692k in fiscal year 2026-27. The Fire Department’s General Fund expenditures for FY 2026-27 increased primarily due to higher personnel costs, including rising medical benefits, pension costs, and anticipated compensation changes. Services and supplies rose by $217K, largely driven by higher costs for the county communications system. These increases were partially offset by reductions in fire prevention subcontracted work and department equipment for fire operations.

Significant variances for other departments, such as Human Resources, Finance, Public Works/Engineering and Recreation, are discussed in the “All Funds” section of the budget.

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Discussion of Significant Variances - Expenditures by Category Personnel Services are projected to increase by approximately 7%, or $2.5M, in FY 2026-27 due primarily to:
 Rising pension obligations
 Increasing healthcare costs
 Contractual compensation adjustments
Personnel costs continue to represent the City's largest operating expenditure category at approximately 74% of General Fund expenditures.

Budget Comparison by Budget Year
Expenditures by Category
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Proposed Actual Actual Actual Projected Proposed vs. FY 26
Budget Budget +/- (%)
Personnel Services $27,153,691 $30,422,880 $32,953,363 $34,915,789 $37,460,259 7% Services & Supplies 7,913,809 10,230,038 9,639,254 9,218,716 10,610,673 15% Internal Service Charge 2,135,415 2,528,925 2,406,017 2,373,214 2,814,898 19% Capital Outlay-Projects 888,962 566,360 1,176,827 804,409 395,000 -51% Debt Service 237,888 414,531 496,937 620,605 782,409 26% Administrative Allocation (1,331,538) (1,421,376) (2,238,400) (2,706,534) (1,068,019) -61% 36,998,227 42,741,358 44,433,998 45,226,199 50,995,221 13% Transfer Out 1,657,365 5,024,669 5,110,935 8,530,755 3,501,865 -59% $38,655,592 $47,766,027 $49,544,932 $53,756,954 $54,497,086 1%

GENERAL FUND
Expenditures
Total Expenditures- General
Subtotal Expenditures
City of Seaside FY 2026/27 Proposed Budget
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To help manage costs, the City has continued implementing expenditure reduction strategies over multiple years:
 FY 2023-24: 6% operating reductions and 6 frozen positions  FY 2024-25: 8% operating reductions and 11 frozen positions  FY 2025-26: 10% operating reductions and 20 frozen positions  FY 2026-27: 22 frozen positions
The FY 2026-27 budget was developed beginning with the prior year's budget and adjusted for inflationary and mandatory cost increases. During budget development, the City Manager's Office completed a detailed review of departmental budgets and identified approximately $569k in additional reductions, while also identifying approximately $116k in non-essential expenditures that could potentially be deferred.

The proposed staffing level returns the organization to approximately FY 2021-22 levels while departments continue implementing operational efficiencies and technology improvements intended to maintain service levels.

The Services & Supplies category are expected to increase by 15%, or $1.4M, in FY 2026-27.

This increase is primarily attributed to rising costs in services, such as City Utilities, including water and gas & electric expenses, where there is limited flexibility for cost reduction. However, overall efforts to control costs have led all departments to evaluate and reduce discretionary spending where possible.

Capital Outlay expenditures are expected to decrease by 51%, or $409k, in FY 2026-27. The General Fund's support for capital projects is significantly reduced, with only $819k allocated to various projects such as government facilities, parks, streets, and stormwater systems. This reduction reflects a continued focus on expenditure restraint in light of the City's financial situation. A detailed list of the planned capital projects is available in the Capital Improvement section of this budget document.

Transfers-Out are budgeted at $3.5M. Transfers out are comprised of $819k in Capital Improvement Program funding, $1.9in operating transfers, and the Maintenance of Effort (MOE) $820k transfer to streets. The proposed funding source for the general fund CIP costs in FY 2026-27 and the transfer to streets operations is from fund balance. For a complete list of capital improvement projects see the Capital Improvement (CIP) section of the budget.

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Long Term Forecast
The following pages present the City’s five-year Long-Term Forecast (LTF), including five years of historical data, FY 2025-26 projected results, and five years of forward-looking projections.

The forecast provides a high-level view of long-term financial trends and assumptions that may affect future budget decisions.

Revenue and expenditure projections are based primarily on historical trends, consultant information, and known cost assumptions. Certain costs reflect known future obligations. For example, pension costs are projected to increase approximately 14% annually over the next four years due to CalPERS assumptions and growth in unfunded pension obligations.

The forecast reflects the City’s transition from a period supported by one-time revenues toward a more sustainable financial structure. Between FY 2021-22 and FY 2022-23, the City benefited from approximately $9.0M in one-time ARPA funding and elevated sales tax activity, contributing to higher fund balances. As these temporary conditions have normalized, expenditures have continued to grow faster than recurring revenues.

The FY 2026-27 Long-Term Forecast includes:
 FY 2025-26 budget amendments
 Updated FY 2025-26 projected results
 Updated reserve funding status
 Updated General Fund support requirements for Streets Operations 
The forecast highlights the continued need for expenditure discipline, operational efficiencies, and long-term revenue strategies to strengthen the City’s financial position and reserve sustainability.

OPERATING OUTLOOK
Late in FY 2021-22, the City entered into multi-year labor agreements with all labor groups, providing greater predictability for personnel costs, which remain the City’s largest expenditure.

In 2025, the City agreed to a 3% salary increase, a one-time payment of $1,500 per represented employee, and a six-month extension of labor agreements. In addition, the City established a Section 115 Trust in December 2022 to help mitigate rising pension costs, with projected longterm savings of approximately $2.86M over the next 23 years.

Despite these efforts, personnel costs—particularly pension obligations and healthcare expenses—are expected to continue increasing over the next several years. Combined with slower revenue growth, operating results are projected to produce deficits over the next two fiscal years, making it more difficult to replenish rainy day reserves and sustain current levels of capital spending, street operations, pension trust contributions, and reserve funding.

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Many of the strategies used in prior years, including deferred capital expenditures and reduced operational transfers, are no longer expected to independently preserve reserve levels.

Strengthening the City's long-term financial position will require a coordinated effort focused on revenue generation, operational efficiencies, and continued expenditure management.

Management staff will continue meeting throughout FY 2026-27 to evaluate progress and identify opportunities to strengthen the City's fund balance, with quarterly updates to the City Council beginning in October 2026.

DEVELOPMENT OUTLOOK
Four major development project areas — Grand Hyatt Seaside Hotel & Resort, Campus Town, the Main Gate Mixed-Use Development, and West Broadway Urban Village — remain important components of the City's long-term strategy to diversify revenues and strengthen economic sustainability.

These projects are anticipated to generate future revenues through:
 Sales tax
 Property tax
 Transient occupancy tax
 Broader economic activity
The City continues advancing these initiatives through infrastructure coordination, regional partnerships, and implementation efforts intended to support housing, tourism, employment opportunities, and long-term economic vitality.

Recent progress includes:
 Continued advancement of Campus Town infrastructure and implementation activities  The Main Gate Mixed-Usedevelopment planning efforts
 Ongoing coordination for Grand Hyatt Seaside Hotel & Resort development  Continued implementation of broader economic development initiatives and business attraction efforts
While long-term fiscal analyses indicate these projects are expected to generate positive longterm net fiscal impacts, near-term implementation costs continue contributing to current financial pressures reflected within the forecast.

OVERALL OUTLOOK
The City's long-term financial outlook has been reviewed and updated as part of the FY 2026- 27 budget development process.

The updated forecast continues to reflect fiscal challenges resulting from expenditure growth exceeding recurring revenue growth and continued pressure on reserve funding levels.

Looking beyond FY 2026-27, operating deficits are projected to continue creating challenges in restoring reserve levels and supporting current levels of capital investment and operational expenditures.

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The City recognizes that actions considered during the FY 2026-27 budget process may improve the near-term outlook but may not independently restore a positive operating position. Continued progress will likely require a proactive multi-year effort focused on revenue growth, operational efficiency, and expenditure management.

The City Council and staff remain committed to:
 Maintaining essential public services
 Strengthening long-term fiscal sustainability
 Advancing strategic development projects
 Improving organizational efficiency
 Maintaining accountability through measurable actions and regular reporting Through continued collaboration and responsible financial planning, the City will continue working toward a more stable and sustainable financial future.

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Actual Actual Actual
Audited
Results
Projected
Results
Proposed
Budget
Projected Projected Projected Projected Projected
2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032

REVENUES - GENERAL FUND
Sales, Use & Transaction Tax 19,903,626 20,287,290 19,990,904 20,210,110 20,259,761 20,279,938 20,644,977 21,099,166 22,732,141 23,384,106 24,555,629 Sales and Use Tax 10,524,058 10,535,132 10,440,039 10,493,077 10,401,761 10,490,938 10,679,775 10,914,730 11,242,172 11,579,437 11,926,820 Transaction Tax 9,379,567 9,752,158 9,550,864 9,717,033 9,858,000 9,789,000 9,965,202 10,184,436 10,489,970 10,804,669 11,128,809 Property Tax 10,030,828 10,636,763 9,957,532 12,254,899 12,712,258 13,001,893 13,311,905 13,794,818 14,305,174 14,834,413 15,353,578 Transient Occupancy Tax 4,121,251 4,171,851 4,523,008 4,454,583 4,518,827 4,862,911 5,105,783 5,309,845 5,469,141 5,633,215 5,802,212 Sales of Real/Personal Property - - - - - - - - - - -
Utility User Tax 2,744,471 3,071,788 3,258,843 3,737,520 3,831,660 4,172,639 4,506,450 4,776,837 5,015,679 5,216,306 5,372,796 Franchise Fees 1,899,159 1,928,742 2,043,429 2,063,431 2,074,812 2,126,674 2,275,541 2,389,318 2,484,891 2,559,438 2,636,221 Marijuana Receipts Tax 1,198,045 967,985 718,828 602,264 548,288 938,937 602,264 608,287 614,370 620,513 626,718 Other Revenues 6,010,683 7,198,450 7,350,786 6,902,798 5,048,231 5,923,698 5,361,240 5,321,738 5,469,215 5,621,117 5,777,575 Developer Deposits 912,288 - - - - - - - - - -
Transfer In 9,175,575 - - - - - - - - - -
Campus Town Land Sale - - - 6,000,000 -
Projected SRD; net revenue - - - - - - 3,134,478 3,189,494.71 3,163,333.13 3,136,494.54 Projected Campus Town/MainGate; net revenue - - - - - - 423,628 4,110,910 4,120,274 3,871,870 3,617,037 Total Revenues 55,995,924 48,262,868 47,843,329 56,225,605 48,993,838 51,306,691 52,231,789 60,545,398 63,400,381 64,904,311 66,878,260

EXPENDITURES BY TYPE - GENERAL FUND
Personnel Services
Salaries & Overtime 19,721,338 18,096,930 19,721,338 20,665,465 21,436,125 22,083,584 22,744,381 23,426,709 24,129,507 24,853,390 25,598,989 Benefits 13,231,956 12,325,950 13,255,408 14,037,083 13,496,398 15,373,595 16,904,204 17,803,545 18,657,749 19,905,483 20,128,913 Total Personnel Services 27,153,244 30,422,880 32,953,294 34,702,548 34,932,523 37,457,179 39,648,585 41,230,254 42,787,257 44,758,873 45,727,902 Services & Supplies 7,865,878 10,128,684 9,639,324 15,459,001 9,219,529 10,612,253 10,930,621 11,258,540 11,596,296 11,944,185 12,302,510 Internal Service Charge 2,135,415 2,528,925 2,406,017 3,110,404 2,373,214 2,814,898 2,907,790 2,995,024 3,054,924 3,116,023 3,209,503 Operating Transfer Out 2,039,053 1,816,459 1,972,126 2,138,170 2,998,819 1,896,132 1,953,016 2,011,607 2,071,955 2,134,114 2,198,137 Debt Service 237,888 405,080 506,388 523,231 620,605 782,409 981,937 1,042,819 1,103,164 1,139,373 1,108,326 Non-project Capital 888,962 566,360 1,165,866 743,329 804,529 396,500 408,395 420,647 433,266 446,264 459,652 Debt Service Fire Station #2 - - - - - 825,000 825,000
Projected SRD expenditures 983,608 1,014,698 913,228 940,525 Projected Maingate/Campus Town expenditures 5,339,367 5,508,133 5,673,376 Administrative Allocation (1,331,538) (1,421,376) (2,238,400) (2,825,880) (2,708,809) (1,068,019) (1,100,060) (1,133,061) (1,167,053) (1,202,065) (1,238,127) Total Operating Expenditures 38,988,906 44,447,012 46,620,634 53,850,802 48,372,347 52,891,353 55,730,284 57,825,829 59,879,809 63,161,767 64,592,904 Operating Surplus/(Deficit) 17,007,019 3,815,856 1,222,695 2,374,803 621,491 (1,584,662) (3,498,496) 2,719,569 3,520,572 1,742,544 2,285,356 Long Term Forecast
General Fund
$39.0 $44.4
$46.6
$53.9
$48.4
$52.9
$55.7
$57.8
$59.9
$63.2
$64.6
$56.0
$48.3
$47.8
$56.2
$49.0
$51.3
$52.2
$60.5
$63.4
$64.9
$66.9
$0.0
$80.0
$70.0
$60.0
$50.0
$40.0
$30.0
$20.0
$10.0
2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032
Total Fund Balance Expenditures Revenues Rainy Day Reserves (policy level) Unassigned Fund Balance Rainy Day Reserves (Actual) City of Seaside FY 2026/27 Proposed Budget
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Packet Page 102
BUDGET SUMMARY – GENERAL FUND

FUND BALANCE ANALYSIS - GENERAL FUND
Actual Actual Actual
Audited
Results
Projected
Results
Proposed
Budget
Projected Projected Projected Projected Projected
2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032
Starting Fund Balance (F/B) 30,282,978 44,304,380 44,753,707 41,073,025 36,710,646 31,947,531 27,183,146 20,652,585 20,245,685 20,542,372 18,960,511 Total Change in General Fund Balance (red rows) 14,021,402 449,327 (3,680,682) (4,362,379) (4,763,115) (4,764,384) (6,530,561) (406,900) 296,687 (1,581,861) (1,142,768) Operating +Surplus/-Deficit 17,007,019 3,815,856 1,222,695 2,374,803 1,528,803 (1,584,662) (3,498,496) 2,719,569 3,520,572 1,742,544 2,285,356 Less Required General Fund Streets Transfer (MOE) (684,907) (735,213) (771,486) (791,380) (798,254) (820,743) (845,365) (870,726) (896,848) (923,753) (951,466) F/B After Operating Performance 46,605,090 47,385,023 45,204,917 42,656,448 37,441,195 29,542,125 22,839,286 22,501,428 22,869,409 21,361,163 20,294,401 Less Restricted Balances - Encumbrances (3,245,815) (15,263,086) (18,776,775) (10,003,367) (8,692,256) (7,956,837) (6,456,837) (5,456,837) (4,956,837) (4,456,837) (3,956,837) F/B After Future Commitments 43,359,275 32,121,937 26,428,142 32,653,081 28,748,938 21,585,288 16,382,448 17,044,591 17,912,572 16,904,325 16,337,564 Less Restricted Balances - Pension Trust - (3,122,850) (3,969,356) (4,405,104) (5,237,925) (5,237,925) (5,395,063) (5,556,915) (5,723,622) (5,895,331) (6,072,191) Less Required Reserves (30% of Expenditures) (11,696,672) (13,334,103) (13,986,190) (14,453,184) (14,462,154) (15,867,406) (16,719,085) (15,450,856) (16,007,094) (16,972,549) (19,095,714) Capital Reserves (5%) (2,644,568)
Special Reserves (10%) (5,289,135)
Emergency Reserves (15%) (7,933,703)
Unassigned F/B Before Capital Outlay 31,662,603 15,664,983 8,472,596 13,794,793 9,048,859 479,957 (5,731,700) (3,963,179) (3,818,144) (5,963,554) (8,830,341) Less Capital Project Outlay (2,300,709) (2,571,605) (4,131,891) (5,146,899) (4,582,988) (784,990) (484,990) (484,990) (484,990) (484,990) (484,990) Unassigned F/B After Capital Projects 29,361,893 13,093,379 4,340,704 8,647,894 4,465,871 (305,033) (6,216,690) (6,623,590) (6,326,903) (7,908,764) (9,051,533) Less Transfer Needed for Streets Operations Deficit - (59,712) - (798,903) (910,676) (1,573,989) (1,701,710) (1,770,753) (1,842,047) (1,915,662) (1,991,668) Unassigned F/B 29,361,893 12,584,340 8,021,386 7,849,735 3,407,866 (1,879,022) (7,918,400) (8,394,343) (8,168,950) (9,824,426) (11,043,201) Reserve Funding Percent 100% 100% 100% 100% 100% 88% 53% 46% 49% 42% 42%

REVENUES - STREET OPERATIONS
Other Non-General Fund Reveue Sources - - - - - 60,862
Tax Revenue - Highway User Tax 752,706 798,013 861,064 868,528 890,670 890,670 899,577 908,572 917,658 926,835 936,103 Total Revenues 752,706 798,013 861,064 868,528 890,670 951,532 899,577 908,572 917,658 926,835 936,103

EXPENDITURES BY TYPE - STREET OPERATIONS
Personnel Services 501,433 677,269 729,498 814,504 978,014 832,194 857,160 882,875 909,361 936,642 964,741 Services & Supplies 737,134 1,018,324 639,603 900,872 847,420 1,193,500 1,229,305 1,266,184 1,304,170 1,343,295 1,383,594 Debt Service 35,894 63,146 75,007 63,969 58,230 58,121 59,864 61,660 63,510 65,415 67,378 Capital Outlay-Projects 51,755 - - - - - - - - - -
Internal Service Charge 175,432 119,664 127,381 286,076 243,325 251,382 258,924 266,691 274,692 282,933 291,421 Administrative Allocation 143,944 202,238 395,604 561,686 496,191 190,324 196,034 201,915 207,972 214,211 220,638 Total Operating Expenditures 1,645,592 2,080,641 1,967,093 2,627,107 2,623,180 2,525,521 2,601,287 2,679,325 2,759,705 2,842,496 2,927,771 Operating Surplus/(Deficit) (892,886) (1,282,628) (1,106,029) (1,758,579) (1,732,510) (1,573,989) (1,701,710) (1,770,753) (1,842,047) (1,915,662) (1,991,668) City of Seaside FY 2026/27 Proposed Budget
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Packet Page 103
BUDGET SUMMARY – GENERAL FUND
City of Seaside FY 2026/27 Proposed Budget
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SCHEDULE OF INTERFUND TRANSFERS

INTERFUND TRANSFERS
City of Seaside FY 2026/27 Proposed Budget
Packet Page 105 Page | 100

SCHEDULE OF INTERFUND TRANSFERS
Summary Schedule of Transfers:

Fund # Fund Name Net Transfers
100 General Fund 3,501,865
113 POMA 520,222
200 CDBG 250,000
210 Streets Fund (1,110,743)
211 Measure X non-bond 1,257,639
212 Transportation Capital Projects (2,994,719)
214 Streets Fund 2,180,787
225 State Grants 200,000
226 Federal Grants 850,000
246 City Affordable Housing (371,802)
247 Housing Non-profit (50,000)
256 Swimming Pool Fund 33,500
271 Stormwater (1,051,767)
297 Merged Housing 50,000
342 Parks Improvements (1,080,550)
343 Special Projects (15,001)
344 Government Facilities Capital (954,155)
348 Cutino Park Capital Projects (238,200)
356 Cutino Bond Fund (373,369)
357 Measure X Debt Service (641,525)
601 Developer Deposit 37,818
0 City of Seaside FY 2026/27 Proposed Budget
Packet Page 106 Page | 101

SCHEDULE OF INTERFUND TRANSFERS
Purpose Class Fund # Fund Name Transfer Out Fund # Fund Name Transfer In CIP - Streets ( Operations, City MOE) Capital 100 General Fund 820,743 210 Transportation Operations (820,743) Short Term Rental Revenue Operating 100 General Fund 571,802 246 City Affordable Housing (571,802) Stormwater Funding Operating 100 General Fund 916,767 271 Stormwater (916,767) CIP - Stormwater Funding Capital 100 General Fund 135,000 271 Stormwater (135,000) CIP -Parks Improvements Capital 100 General Fund 125,000 342 Parks Improvements (125,000) CIP Funding - various projects Capital 100 General Fund 559,184 344 Government Facilities Capital (559,184) Bond payment Operating 100 General Fund 373,369 356 Cutino Park Bond Fund (373,369) CIP Overhead - various projects Capital 113 POMA 105,550 342 Transportation Capital Projects (105,550) CIP Overhead - various projects Capital 113 POMA 238,200 348 Cutino Park Capital Projects (238,200) CIP Overhead - various projects Capital 113 POMA 15,001 343 Transportation Capital Projects (15,001) CIP Overhead - various projects Capital 113 POMA 161,471 344 Transportation Capital Projects (161,471) Cutino Park Capital Project Capital 200 CDBG 250,000 212 Transportation Capital Projects (250,000) Streets Captial Projects - Measure X Capital 211 Measure X non-bond 616,114 212 Transportation Capital Projects (616,114) Measure X bond payment Operating 211 Measure X non-bond 641,525 357 Measure X Debt Service (641,525) Streets Captial Projects - SB1 Capital 214 Streets Fund 290,000 210 Streets Fund (290,000) Streets Captial Projects - SB1 Capital 214 Streets Fund 1,890,787 212 Transportation Capital Projects (1,890,787) Capital Inprovement Affordable Housing Capital 225 State Grants 200,000 212 Transportation Capital Projects (200,000) Capital Inprovement Affordable Housing Capital 226 Federal Grants 850,000 342 Parks (850,000) Capital Inprovement Affordable Housing Capital 246 Affordable Housing Fund 200,000 344 Government Facilities Capital (200,000) Pool Repairs Capital 256 Swimming Pool Fund 33,500 344 Government Facilities Capital (33,500) Support for Housing Non-profit Capital 297 Merged Housing Fund 50,000 247 Housing Non-profit (50,000) Support for Marina Station Development Capital 601 Developer Deposit 37,818 212 Transportation Capital Projects (37,818) 9,081,831 $ (9,081,831) $
Detail Schedule of Transfers
City of Seaside FY 2026/27 Proposed Budget
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Packet Page 107

APPROPRIATIONS LIMIT
City of Seaside FY 2026/27 Proposed Budget
Packet Page 108 Page | 103

APPROPRIATIONS LIMIT

APPROPRIATIONS LIMIT
City of Seaside FY 2026/27 Proposed Budget
Packet Page 109 Page | 104

APPROPRIATIONS LIMIT
Note: The adopted FY 2024-25 Appropriations Limit, approved on July 1, 2024, was originally calculated using an incorrect per capita cost-of-living adjustment factor. The Appropriations Limit was subsequently re-adopted on April 17 using the corrected cost-of-living factor; however, the population adjustment did not apply the required higher factor between the County growth rate (1.0094) and the City growth rate (1.0004), as required under State guidelines.

After applying the corrected population adjustment, the FY 2024-25 Appropriations Limit would increase by approximately $401,404. If carried forward through subsequent calculations, the FY 2026-27 Appropriations Limit would increase by approximately $453,673. 2025-26 Appropriation Limit $ 48,565,848
2026-27 Appropriations Limit Adjustment Factors
Increase in per Capita Personal Income 1.0495
Population Change (County Factor) 0.9983
Combined Factor 1.04769207
2026-27 Appropriation Limit $ 50,882,054
2026-27 Appropriations Subject to Limit $ 44,289,827
2026-27 Limit in Excess of Appropriations $ 6,592,227

CITY OF SEASIDE

APPROPRIATION LIMIT
FOR FISCAL YEAR 2026-27
City of Seaside FY 2026/27 Proposed Budget
Packet Page 110 Page | 105

THE MAYOR & CITY COUNCIL

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 111 Page | 106
Who We Are:

The City of Seaside operates under the Council–Manager form of government as a General Law City. The fivemember City Council is elected at-large on a nonpartisan basis and serves as the legislative and policy-making body representing the voices and values of Seaside residents.

The Council meets publicly on the first and third Thursdays of each month at 5:00 p.m. in the Council Chamber.

During these meetings, the Council deliberates on matters that shape the city’s future—approving ordinances and contracts, setting policy direction, and authorizing the allocation of public funds.

In addition to their formal duties, Councilmembers cultivate meaningful intergovernmental partnerships with local, regional, state, and federal agencies to promote economic development, environmental stewardship, and community well-being. The City Council also serves as the Board of Directors for the Successor Agency to the Redevelopment Agency of the City of Seaside, responsible oversight of long-term redevelopment goals.

Our boards and commissions reflect the city’s commitment to participatory governance. Composed of appointed Seaside residents, these advisory bodies serve as a direct link between the community and City Council. They provide recommendations on key policy issues and offer a platform for public input on matters ranging from planning and housing to recreation and public safety.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

The Seaside City Council made meaningful strides in fiscal year 2024–25 to enhance quality of life, economic resilience, and social equity. Highlights include:
 Community Vitality: Reinstated the beloved Seaside Farmer’s Market, which celebrated its one-year anniversary in June 2024. The market has become a central gathering space for residents and a launching pad for local entrepreneurs and food producers.
 Affordable Housing Advancement: Approved a Density Bonus Agreement requiring 21 affordable dwelling units at 1620 Broadway, reinforcing the Council’s commitment to inclusive housing opportunities for all income levels.
 Transparent Governance & Resident Engagement: Expanded access to government meetings via hybrid technology, improved civic engagement tools, and deepened relationships with local youth and community organizations.

In the coming fiscal year, the City Council will focus on bold, actionable strategies aligned with the City’s Strategic Plan:
 Championing Housing & Infrastructure Equity: Advance projects that increase access to affordable and workforce housing; Invest in infrastructure that supports sustainability, accessibility, and resilience  Fostering Economic Development: Support small business growth and equitable economic opportunity; Explore regional collaborations to attract high-quality job opportunities  Strengthening Public Safety & Community Wellness: Support evidence-based public safety programs; Prioritize mental health partnerships and youth violence prevention  Promoting Transparent, Responsive Governance: Enhance public participation tools and engagement efforts; Uphold a culture of accountability and service excellence across city operations Mayor & City Council
Divisions
City Council | Council Commissions

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 112 Page | 107

AUTHORIZED POSITIONS
Number of Full-Time Employees 5 5 5

DEPARTMENTAL EXPENDITURES
Personnel Services $ 56,678 $ 160,630 $ 150,062
Services & Supplies $ 575,116 $ 622,523 $ 1,032,420
Capital Outlay and Debt $ 21,596 $ 41,852 $ -
Internal Services & Central Support Charges $ (166,867) $ (212,294) $ (877,762) Total Expenditures $486,522 $612,711 $ 304,720

DEPARTMENTAL REVENUES
General Taxes $486,522 $612,711 $304,720
Total Revenues $ 612,711 486,522 $ 304,720 $
Budget Summary
Legislative
FY2025
Actual
FY2026
Projected
FY2027
Proposed

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 113 Page | 108
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-1010-0001 SALARIES $ 147,600 $ 41,282 $ 87,432 $ 138,781 $ 144,000 BENEFITS 2,419 15,396 13,868 21,849 6,062
100-1010-1036 LAFCO ANNUAL CHARGES 40,000 30,974 30,242 30,242 40,000 100-1010-1043 STATE LOBBYIST 104,000 86,343 56,000 104,000 104,000 100-1010-3095 DEPARTMENT CONSUMABLES 10,200 11,382 3,754 5,515 10,200 100-1010-4114 MEETINGS & TRAINING - CM MILLER 2,500 - 2,546 2,546 3,500 100-1010-4115 MEETINGS & TRAINING - MAYOR OGLESBY 6,000 7,116 4,524 4,524 7,000 100-1010-4116 MEETINGS & TRAINING - CM BURKS 2,500 424 165 265 3,500 100-1010-4117 MEETINGS & TRAINING - MPT PACHECO 2,500 190 35 56 3,500 100-1010-4118 MEETINGS & TRAINING - CM GARCIA-ARRAZOLA 2,500 2,924 2,497 2,497 3,500 100-1010-4122 DUES & MEMBERSHIP 2,500 2,422 1,000 1,608 7,000 100-1010-7151 MNTRY BAY AIR RESOURCES DIST 17,000 16,608 19,211 19,211 21,500 100-1010-7160 COMMISSIONER APPRECIATION 5,000 3,330 - 5,000 5,000 100-1010-7161 LEAGUE OF CALIFORNIA CITIES 15,500 14,798 15,242 15,242 16,000 100-1010-7164 ASSOC. OF MNTRY BAY AREA GOVT 6,000 5,456 5,482 5,482 6,000 100-1010-7165 COMMUNITY EVENT SUPPORT 10,000 8,991 1,652 10,000 10,000 100-1010-7166 MCCVB 116,830 117,202 87,623 116,830 116,830 100-1010-7169 NEIGHBORHOOD IMPROVEMENT - COUNCIL 15% - - - - 171,541 100-1010-7170 COMMUNITY SUPPORT 50,000 49,873 55,875 55,875 50,000 100-1010-8127 CITY HALL IMPROVEMENTS 60,000 21,596 7,371 41,852 - CENTRAL SERVICES AND INTERNAL CHARGES (216,703) (170,249) (216,703) (216,703) (877,762) Total $ 266,058 $ 386,346 $ 177,816 $ 364,672 ($ 148,629) MANAGING DEPARTMENT: Legislative Body
The Mayor & City Council

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 114 Page | 109
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-1320-3095 DEPARTMENT CONSUMABLES $ 3,500 $ 2,458 $ - $ - $ 3,500 100-1320-7171 COMMISSION ACTIVITIES 10,000 3,737 533 5,550 3,500 100-1320-7301 ART INSTALLATION/MURAL 10,000 4,275 1,585 5,775 3,500 Total $ 10,470 $ 23,500 $ 2,118 $ 11,325 $ 10,500
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-1330-3095 DEPARTMENT CONSUMABLES $ 7,000 $ 8,609 $ 2,352 $ 7,000 $ 7,250 Total $ 8,609 $ 7,000 $ 2,352 $ 7,000 $ 7,250
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-1340-1024 COMMUNITY SUPPORT $ 2,500 $ - $ - $ - $ 2,500 100-1340-3095 DEPARTMENT CONSUMABLES 25,000 25,486 25,000 25,000 20,000 Total $ 25,486 $ 27,500 $ 25,000 $ 25,000 $ 22,500
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-1350-2053 OUTSIDE PRINTING SERVICE $ - $ - $ - $ - $ 5,000 100-1350-3095 DEPARTMENT CONSUMABLES 5,000 - 418 671 250 100-1350-7165 CHRISTMAS AWARDS 250 - - - -
100-1350-7169 NEIGHBORHOOD IMPROVEMENTS 195,606 172,461 39,456 195,606 393,849 CENTRAL SERVICES AND INTERNAL CHARGES 4,409 3,382 4,409 4,409 - Total $ 175,843 $ 205,265 $ 44,282 $ 200,686 $ 399,099
MANAGING DEPARTMENT: City Manager
Neighborhood improvement Commission
MANAGING DEPARTMENT: Recreation
Art & History Commission
MANAGING DEPARTMENT: Recreation
Recreation & Parks Commission
MANAGING DEPARTMENT: Recreation
Homeless Committee

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 115 Page | 110
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-1360-3095 DEPARTMENT CONSUMABLES $ 3,500 $ - $ - $ - $ 3,500 Total $ - $ 3,500 $ - $ - $ 3,500
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-1370-3095 CONSUMABLES $ 3,500 $ 57 $ - $ - $ 3,500
Total $ 57 $ 3,500 $ - $ - $ 3,500
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-1385-3095 DEPARTMENT CONSUMABLES $ 3,500 $ - $ - $ 1,587 $ 3,500 Total $ - $ 3,500 $ - $ 1,587 $ 3,500
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-1390-3095 DEPARTMENT CONSUMABLES $ 3,500 $ - $ 1,587 $ 2,441 $ 3,500 Total $ - $ 3,500 $ 1,587 $ 2,441 $ 3,500
MANAGING DEPARTMENT: Police
Citizen / Police Committee
MANAGING DEPARTMENT: Community Development
Environmental Committee
MANAGING DEPARTMENT: Community Development
Planning Commission
MANAGING DEPARTMENT: Economic Development
Commission on Jobs Opportunities & Business (C-Jobs)

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 116 Page | 111

CITY MANAGER

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 117 Page | 112

Who We Are:

The City Manager’s Office provides executive leadership and organizational oversight for the City of Seaside. The office is responsible for implementing City Council policy direction, coordinating departmental operations, advancing strategic initiatives, overseeing preparation of the annual budget, and supporting transparent, efficient service delivery across the organization. The City Manager also serves as Executive Director of the Successor Agency and the Seaside County Sanitation District.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

Fiscal Year 2025/26 marked meaningful progress for the City Manager’s Office, with continued advancement of major development projects, strengthened partnerships, and implementation of City Council priorities. During the past year, Campus Town moved into active implementation, with subdivision and early development activity underway. Key site infrastructure improvements were completed for the Grand Hyatt Seaside Hotel & Resort, positioning the project for anticipated vertical construction in the near future. In addition, the City entered into an Exclusive Negotiating Agreement with KB-Bakewell Seaside Venture II for development of the Main Gate mixed-use development site following a competitive request for proposals process. Together, these efforts continue to strengthen Seaside’s role in housing, tourism, and economic development along the former Fort Ord corridor.

The City Manager’s Office also continued to strengthen partnerships and organizational capacity through collaboration with the Monterey Peninsula Unified School District, expanded workforce pipeline efforts with California State University, Monterey Bay, a community partnership with Monterey Bay FC, and intergovernmental and legislative coordination on priority issues including water supply, infrastructure, housing, and related funding efforts, including federal support for replacement of the San Pablo Pedestrian Bridge.

Fiscal Year 2026/27 priorities include implementation of the City’s Strategic Plan with an emphasis on accountability, transparency, and measurable outcomes; securing a sustainable and reliable water supply to support increased housing production and economic growth; advancing legislative and regional partnership efforts to support infrastructure, housing, and community investment; expanding workforce development initiatives tied to emerging job opportunities; continuing downtown revitalization and placemaking efforts; and advancing the Grand Hyatt Seaside Hotel & Resort, Campus Town, and Main Gate developments through key phases of coordination, infrastructure delivery, and project implementation. These efforts reflect the City Council’s policy direction and reaffirm the City’s commitment to effective government, economic vitality, and quality of life for Seaside residents. (Strategic Priority Alignment: Effective Accessible Government, Vibrant Local Economy, Diverse, Inclusive Community, Enhanced Physical Infrastructure & Abundant Water Supply, Community Safety & Quality of Life) City Manager
Divisions
City Manager | Information Technology

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
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City Manager’s Office
City Manager
Fire Police Finance
Human Resources
/ Risk
Management
Community
Development
Economic
Development
Public Works /
Engineering
Recreation
Building / Code
Enforcement
Information
Technology
Services
Assistant City
Manager –
Community Services
Executive
Assistant
City Clerk/Public
Affairs Officer
Administrative
Assistant (Frozen)
Communications &
Public Engagement
Coordinator
Project
Manager
(Frozen)
Executive
Assistant

BUDGET DETAIL
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Packet Page 119

AUTHORIZED POSITIONS
Number of Full-Time Employees - City Manager 4 3 3
Number of Full-Time Employees - IT 3 3 3

DEPARTMENTAL EXPENDITURES
Personnel Services $ 1,670,522 $ 1,720,631 $ 1,724,970
Services & Supplies $ 489,284 $ 438,695 $ 679,900
Capital Outlay and Debt $ 9,181 $ 2,398 $ 4,000
Internal Services & Central Support Charges $ (961,425) $ (1,104,415) $ (1,136,194) Total Expenditures $1,207,563 $1,057,309 $ 1,272,676

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $ 14,686 $ - $ -
General Taxes $1,207,563 $1,057,309 $1,272,676
Total Revenues $ 1,057,309 1,222,248 $ 1,272,676 $
Budget Summary
City Manager
FY2025
Actual
FY2026
Projected
FY2027
Proposed

BUDGET DETAIL
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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-2010-0001 SALARIES $ 679,265 $ 782,286 $ 429,390 $ 684,596 $ 613,861 100-2010-0002 OVERTIME - - 344 546 1,000
BENEFITS 353,021 307,320 239,047 332,868 355,304
100-2010-1024 COMMUNITY RELATIONS 58,000 6,251 17,053 58,000 75,000 100-2010-1029 TRAINING & EDUCATION 5,000 4,663 1,281 1,423 10,000 100-2010-1030 CONSULTANT 50,000 105,671 - 22,500 150,000 100-2010-1033 FITNESS PROGRAM 2,025 1,235 598 949 987
100-2010-2043 TEMPORARY CONTRACT SERVICES - 5,000 - - - 100-2010-2044 COPIER SERVICES 3,000 2,422 1,004 1,615 3,000 100-2010-2053 OUTSIDE PRINTING SERVICE 3,000 1,923 1,372 2,206 3,000 100-2010-3095 DEPARTMENT CONSUMABLES 8,000 26,667 6,225 7,769 8,000 100-2010-4121 MEETINGS & TRAVEL 9,000 5,072 8,456 8,399 10,000 100-2010-4122 DUES & MEMBERSHIP 5,000 1,740 5,012 4,998 10,000 100-2010-7171 COMMISSION ACTIVITIES - (7,067) - - -
100-2010-8187 DEPARTMENT EQUIPMENT 4,000 8,606 1,491 2,398 4,000 CENTRAL SERVICES AND INTERNAL CHARGES (1,195,240) (1,056,480) (1,195,240) (1,195,240) (1,146,036) Total $ 195,309 ($ 15,930) ($ 483,967) ($ 66,974) $ 98,116 0 MANAGING DEPARTMENT: City Manager
City Manager Administration

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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
503-4010-0001 SALARIES $ 399,600 $ 339,532 $ 264,363 $ 419,624 $ 428,502 503-4010-0002 OVERTIME - - 130 206 -
BENEFITS 282,034 239,034 210,471 280,801 323,976
503-4010-1029 TRAINING & EDUCATION 2,500 1,590 1,259 2,025 4,000 503-4010-1030 CONSULTANT 8,500 6,900 3,600 5,789 8,500
503-4010-1033 FITNESS PROGRAM 1,057 1,115 656 1,041 1,381 503-4010-3095 DEPARTMENT CONSUMABLES 500 609 914 914 1,000 503-4010-3102 COMPUTER SUPPLIES 205,000 177,573 156,743 205,000 245,900 503-4010-5132 TELEPHONE 50,000 51,074 26,960 43,350 50,000 503-4010-5135 MOBILE COMMUNICATIONS 3,500 3,468 1,740 2,572 3,500 503-4010-5138 DATA COMMUNICATION 68,000 71,541 39,837 64,056 68,000 503-4010-8182 COMPUTER EQUIPMENT - 575 - - -
503-4010-8187 DEPARTMENT EQUIPMENT 30,000 24,188 5,136 8,080 30,000 CENTRAL SERVICES AND INTERNAL CHARGES 90,825 95,055 90,825 90,825 9,842 503-4010-9603 DEPRECIATION EXPENSE - 47,067 - - -
Total $ 1,059,321 $ 1,141,517 $ 802,635 $ 1,124,283 $ 1,174,602 0 MANAGING DEPARTMENT: City Manager
IT

BUDGET DETAIL
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PUBLIC AFFAIRS &

CITY CLERK

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
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Who We Are:

The City Clerk’s Office serves as the central link between the public and the City, advancing transparency, civic engagement, and accessible government while ensuring full compliance with regulatory standards. We support the Mayor and City Council, manage legislative records, administer elections, and lead citywide strategic communications.

As stewards of the Brown Act, Political Reform Act, and Public Records Act, we uphold the integrity of the City’s processes and leverage technology to promote transparency, preserve legislative history, and strengthen connections with the community.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

The City Clerk/Public Affairs Office continued to strengthen its role as a cornerstone of transparent governance and strategic communication. Key accomplishments include:
 Enhanced Public Communication Infrastructure: Successfully produced multiple editions of Seaside City News, expanding the City’s ability to deliver timely, relevant, and accessible information to residents across platforms.  Expanded Language Access and Inclusivity: Implemented Spanish interpretation services for City Council meetings via Zoom and introduced translated agenda materials, significantly advancing equitable access to civic participation.  Policy Development for Modern Governance: Authored and implemented a Remote Meeting Participation Policy, establishing clear standards for virtual engagement and reinforcing compliance with open meeting requirements.  Strengthened Intergovernmental Partnerships: Deepened collaboration with regional partners including Monterey One Water, CSUMB, Monterey Bay Football Club, and Monterey Peninsula College to support cross-sector initiatives and community impact.
 Election Administration and Compliance: Led the successful coordination and placement of two ballot measures for the November 2024 General Election, ensuring full compliance with statutory requirements and public transparency.

City Clerk/Public Affairs Officer's goals for fiscal year 2026-2027:

Building on this momentum, the City Clerk/Public Affairs Office is positioned to further evolve as a high-impact, servicedriven operation aligned with the City’s strategic priorities:

1. Advance Digital Accessibility and User Experience
Following the City’s website redesign, prioritize ongoing ADA compliance, content governance, and continuous improvement of the user experience to ensure residents can easily access critical information and services.

2. Establish a Centralized Strategic Communications Model Formalize the Public Affairs Office as the City’s central communications hub, driving cohesive messaging, brand alignment, and coordinated outreach across all departments.

3. Institutionalize Operational Excellence
Develop and implement a comprehensive Standard Operating Procedures (SOP) Manual to streamline workflows, preserve institutional knowledge, and support long-term organizational sustainability and succession planning.

4. Elevate Civic Engagement and Volunteer Recognition
Strengthen community connection by hosting signature engagement initiatives, including the Boards and Commissions Appreciation Event, to recognize and retain volunteer leadership.

5. Implement Legislative Tracking and Policy Intelligence Deploy a structured legislative tracking system to monitor and analyze state and federal policy developments, ensuring leadership is equipped with timely, strategic insights that impact local governance.

6. Support Strategic Planning and Organizational Alignment Partner with the City Manager’s Office to contribute to the development and implementation of the City’s Strategic Plan, ensuring alignment between departmental initiatives and citywide priorities.

7. Administer the November 2026 General Election
Execute a secure, transparent, and compliant election process, with an emphasis on voter education, accessibility, and public trust.

Strategic Priority Alignment: Effective and Accessible Government | Diverse and Inclusive City Clerk
Divisions
City Clerk |Elections

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AUTHORIZED POSITIONS
Number of Full-Time Employees 2 2 2

DEPARTMENTAL EXPENDITURES
Personnel Services $ 341,553 $ 294,456 $ 379,327
Services & Supplies $ 392,722 $ 280,643 $ 352,500
Capital Outlay and Debt $ 379 $ 280 $ 1,200
Internal Services & Central Support Charges $ (192,490) $ (226,064) $ (665,980) Total Expenditures $542,164 $349,315 $ 67,047

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $ - $ - $ 383
General Taxes $542,164 $349,315 $66,664
Total Revenues $ 349,315 542,164 $ 67,047 $
Budget Summary
City Clerk
FY2025
Actual
FY2026
Projected
FY2027
Proposed

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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-2021-0001 SALARIES $ 319,070 $ 229,760 $ 116,879 $ 185,522 $ 251,310 100-2021-0002 OVERTIME 500 1,115 - - 1,000
BENEFITS 174,113 110,679 87,242 108,720 126,414
100-2021-1029 TRAINING AND EDUCATION 3,000 2,659 5,350 5,350 5,000 100-2021-1033 FITNESS PROGRAM 540 - 135 214 603
100-2021-2043 TEMPORARY CONTRACT SERVICES 20,000 13,670 20,194 20,194 21,000 100-2021-2053 OUTSIDE PRINTING SERVICE 1,000 1,534 624 1,003 1,000 100-2021-2063 PUBLISHING & LEGAL ADVERTISING 7,000 12,197 3,160 5,081 7,000 100-2021-2067 CITY CODE UPDATE - 1,030 - - -
100-2021-2075 CONTRACT SERVICES 149,600 260,492 149,240 239,967 160,000 100-2021-3095 DEPARTMENT CONSUMABLES 3,000 4,478 2,165 3,481 3,000 100-2021-4121 MEETINGS AND TRAVEL 3,000 18,798 3,356 3,356 3,000 100-2021-4122 DUES AND MEMBERSHIPS 1,000 303 1,437 2,123 2,500 100-2021-4123 BOOKS & PERIODICALS - 198 88 88 -
100-2021-8187 DEPARTMENT EQUIPMENT 1,200 379 219 280 1,200 CENTRAL SERVICES AND INTERNAL CHARGES (227,000) (193,255) (227,000) (227,000) (665,980) Total $ 464,037 $ 456,023 $ 163,088 $ 348,379 ($ 82,953) Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-2022-2043 TEMPORARY CONTRACT SERVICES $ - $ 77,363 $ - $ - $ 150,000 CENTRAL SERVICES AND INTERNAL CHARGES 936 765 936 936 - Total $ 78,128 $ 936 $ 936 $ 936 $ 150,000
MANAGING DEPARTMENT: City Clerk
City Clerk Administration
MANAGING DEPARTMENT: City Clerk
Elections

BUDGET DETAIL
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CITY ATTORNEY

BUDGET DETAIL
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The City Attorney’s office is a small but dynamic office that provides advisory and litigation services to the City. Our mission is to provide excellent and ethical legal advice, zealous legal representation for the City Council, City officers and City employees to help a growing city succeed. In furtherance of that mission the City Attorney’s office reviews and advises on resolutions and ordinances, reviews all types of legal documents, supervises and coordinates outside counsel and performs such activities as the City Council may direct. The City Attorney’s office also supervises and manages the Environmental Services Clean-Up Agreement (ESCA) team which is funded primarily by an Army contract and regionally helps to encourage the safe use of the former Fort Ord military base.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

Building upon the significant accomplishments of Fiscal Year 2025-26—including active involvement in securing water solutions for the Seagrove (formerly Ascent) project and providing regulatory guidance for the Campus Town initiative—the City Attorney’s Office will pursue the following objectives in Fiscal Year 2026-27:

Vigorous Legal Defense and Code Enforcement: Continue to represent and defend the City’s interests in ongoing and new litigation matters, ensuring the City’s legal position is robustly protected.

Enhanced Staff Development: Expand and enhance training programs for City staff, focusing on emerging legal issues and best practices.

Comprehensive Legal Counsel: Maintain the highest standard of legal advisory services to City departments, including thorough review and preparation of contracts, agreements, and other critical documents.

Support for Strategic Projects: Provide ongoing legal support and guidance for key City initiatives, to facilitate successful project implementation and regulatory compliance.

Community Engagement: Increase the Office’s participation in public and community events to foster transparency, build public trust, and enhance community understanding of municipal legal processes.

These goals reflect the City Attorney’s commitment to proactive legal stewardship, professional excellence, and meaningful community engagement in support of the City’s strategic priorities. (Strategic Priority Alignment: Effective Accessible Government, Vibrant Local Economy, Diverse, Inclusive Community, Enhanced Physical Infrastructure & Abundant Water Supply, Community Safety & Quality of Life) Divisions
City Attorney | ESCA | LRA
City Attorney

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City Attorney’s Office
City Attorney
Legal Assistant
ESCA Program
Director
ESCA Program
Coordinator

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Packet Page 129

AUTHORIZED POSITIONS
Number of Full-Time Employees 4 4 4

DEPARTMENTAL EXPENDITURES
Personnel Services $ 831,263 $ 852,052 $ 958,007
Services & Supplies $ 593,639 $ 576,925 $ 714,500
Capital Outlay and Debt $ 7,907 $ 8,492 $ 7,907
Internal Services & Central Support Charges $ (422,538) $ (445,023) $ (966,997) Total Expenditures $1,010,271 $992,446 $ 713,417

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $ 113,566 $ - $ 50,000
General Taxes $1,010,271 $992,446 $663,417
Total Revenues $ 992,446 1,010,271 $ 713,417 $
Budget Summary
City Attorney
FY2025
Actual
FY2026
Projected
FY2027
Proposed

BUDGET DETAIL
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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-3010-0001 SALARIES $ 361,177 $ 359,339 $ 201,555 $ 319,929 $ 361,990 BENEFITS 194,186 162,077 138,717 160,045 189,290
100-3010-1022 LEGAL SERVICES 430,000 412,820 316,355 430,000 430,000 100-3010-1023 LEGAL SERVICES - SPECIAL 100,000 15,388 - 100,000 100,000 100-3010-1029 TRAINING 4,000 2,081 - - 4,000
100-3010-1030 CONSULTANT 10,000 13,000 - - 50,000
100-3010-1033 FITNESS PROGRAM 1,080 150 - - 456
100-3010-3095 DEPARTMENT CONSUMABLES 4,500 3,082 1,813 2,914 4,500 100-3010-4121 MEETINGS & TRAVEL 2,500 3,911 2,466 2,500 5,000 100-3010-4122 DUES & MEMBERSHIPS 7,500 7,307 3,074 3,648 7,500 100-3010-4123 BOOKS & PERIODICALS 1,000 699 302 486 1,000 CENTRAL SERVICES AND INTERNAL CHARGES (546,234) (494,378) (546,234) (546,234) (1,080,481) Total $ 485,477 $ 569,710 $ 118,048 $ 473,289 $ 73,254
MANAGING DEPARTMENT: City Attorney
City Attorney

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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
333-8910-1022 LEGAL SERVICES $ 10,000 $ - $ - $ - $ 10,000 333-8910-2073 SUBCONTRACTED WORK 1,500 852 283 - 1,500
CENTRAL SERVICES AND INTERNAL CHARGES 317 1,926 317 317 511 Total $ 2,778 $ 11,817 $ 600 $ 317 $ 12,011
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
335-2010-0001 SALARIES $ 276,642 $ 227,765 $ 175,197 $ 278,090 $ 284,767 BENEFITS 101,389 81,931 70,857 93,988 121,072
335-2010-1022 LEGAL SERVICES 10,000 4,600 - - 15,000
335-2010-1029 TRAINING & EDUCATION - 559 9,840 9,840 5,000 335-2010-1033 FITNESS PROGRAM 270 - - - 432
335-2010-2073 SUBCONTRACTED WORK 22,000 6,289 10,041 16,146 42,000 335-2010-2074 BANK FEES & MISC CHARGES 1,000 - - - 1,000 335-2010-2075 POLLUTION LEGAL LIABILITY INSURANCE - 117,000 - - - 335-2010-2087 EQUIPMENT RENTAL 9,000 - - - 9,000
335-2010-3095 DEPARTMENT CONSUMABLES 10,000 4,537 3,852 5,613 10,000 335-2010-3102 COMPUTER SUPPLIES 1,000 - 4,734 4,734 5,000 335-2010-4121 MEETINGS & TRAVEL 4,000 1,009 - - 6,000
335-2010-4207 DESIGN CENTER 5,000 504 649 1,043 5,000
335-2010-8187 DEPARTMENT EQUIPMENT 3,000 - - - 3,000
CENTRAL SERVICES AND INTERNAL CHARGES 100,894 69,914 100,894 100,894 112,974 335-2010-9602 PRINCIPAL 7,907 6,586 5,281 8,492 7,907
335-2010-9605 SALARIES - 1,321 - - -
Total $ 522,016 $ 552,103 $ 381,345 $ 518,840 $ 628,152 MANAGING DEPARTMENT: Public Works/Engineering
FORA LRA - Administration
MANAGING DEPARTMENT: Public Works/Engineering
ESCA - Administration

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HUMAN RESOURCES & RISK

MANAGEMENT

BUDGET DETAIL
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Who We Are:

The Human Resources Department/Risk Management is a cornerstone of our municipal operations, dedicated to safeguarding the City’s most valuable assets: its people, its reputation, and its resources.

We serve as a strategic hub, expertly managing everything from talent acquisition and labor relations to workers’ compensation and comprehensive risk protection.

Beyond compliance and administration, we are the architects of a workplace culture rooted in equity and safety. We strive to foster an environment where diversity is celebrated, fairness is the standard, and every employee is empowered to thrive in service to our community.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

In Fiscal Year 2025-2026, the Human Resources Department served as a cornerstone of the City’s operational success. Our strategic recruitment efforts have resulted in a remarkably stable workforce; out of 163 approved full-time positions, the City currently maintains a 93% staffing capacity with only 12 vacancies. This 7% vacancy rate stands as a significant accomplishment, trending well below the California public sector average, where many municipal agencies continue to face vacancy rates exceeding 10-15%.

To maintain this high level of service, our lean, three-person HR team processed over 766 applications, administered 33 recruitments, and successfully onboarded 40 new employees. We also prioritized internal growth, celebrating 42 in-house promotions. Beyond full-time staffing, HR provided critical oversight for 9 student interns and volunteer positions, ensuring a diverse and engaged talent pipeline.

Our Risk Management division continues to deliver exceptional value to the City’s bottom line. By managing 46 workers’ compensation claims, 9 claims against the city, and 5 liability insurance certificates with precision, we contributed to a total cost savings of $609,189 this fiscal year- bringing our two-year savings total to an impressive $1.5 million.

Furthermore, the City remains among a select group of members to receive a reduction in liability costs due to our consistently favorable loss experience.

Looking Ahead: FY 2026-27
While the upcoming fiscal year presents budgetary constraints, the Department remains proactive and committed to innovative workforce solutions. Our “outside the box” approach includes the strategic underfilling of positions, allowing us to recruit at entry-level tiers to build a sustainable and productive workforce from the ground up. By focusing on training, development, and succession planning, we will continue to maximize service delivery and employee engagement, ensuring the City remains a resilient and high-performing organization despite fiscal challenges. (Strategic Priority Alignment: Effective Accessible Government, Diverse, Inclusive Community) Human Resources & Risk Management
Divisions
Human Resources | Risk Management

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Human Resources / Risk
Management Department
Human Resources Director
/ Risk Manager
Assistant Human Resources
Director/Risk Manager
(Frozen)
Human Resources
Specialist
Risk Management
Technician
(Frozen)
Human Resources
Specialist

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Packet Page 135

AUTHORIZED POSITIONS
Number of Full-Time Employees 3 3 3

DEPARTMENTAL EXPENDITURES
Personnel Services $ 691,055 $ 700,769 $ 661,740
Services & Supplies $ 4,634,145 $ 3,300,921 $ 3,964,193 Capital Outlay and Debt $ 665 $ 800 $ 800
Internal Services & Central Support Charges $ (821,755) $ (894,930) $ (928,020) Total Expenditures $4,504,111 $3,107,560 $ 3,698,712

DEPARTMENTAL REVENUES
Internal Service Fund $ 4,668,602 $ 2,706,679 $ 3,484,105 General Taxes ($164,492) $400,881 $214,608
Total Revenues $ 3,107,560 4,504,111 $ 3,698,712 $
Budget Summary
Human Resources & Risk Management
FY2025
Actual
FY2026
Projected
FY2027
Proposed

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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-2031-0001 SALARIES $ 421,584 $ 412,297 $ 247,430 $ 392,745 $ 381,959 100-2031-0002 OVERTIME 500 311 73 116 500
100-2031-0020 PART-TIME HOURLY WAGES 41,984 20,826 24,052 38,177 - BENEFITS 279,279 256,676 211,485 268,921 277,877
100-2031-1028 TRAINING (CITYWIDE) 10,000 9,333 7,842 8,980 10,000 100-2031-1029 TRAINING AND EDUCATION 5,000 3,915 1,440 2,315 5,000 100-2031-1030 CONSULTANT 90,189 38,985 16,947 86,783 90,189 100-2031-1033 FITNESS PROGRAM 1,500 945 510 810 1,404
100-2031-1037 EMPLOYEE RECOGNITION 9,000 904 4,231 6,506 9,000 100-2031-1038 EMPLOYEE ASSISTANCE PROGRAM 17,000 17,206 10,595 14,590 17,000 100-2031-2064 PERSONNEL RECRUITMENT 70,000 50,486 5,026 8,081 35,000 100-2031-2065 POLICE & FIRE EXAMS 600 - 462 600 600
100-2031-3092 STATIONARY SUPPLIES 1,000 788 319 512 1,000 100-2031-3095 DEPARTMENT CONSUMABLES 1,000 396 194 35 1,000 100-2031-3102 COMPUTER SUPPLIES 1,000 348 17 27 1,000
100-2031-4121 MEETINGS AND TRAVEL 1,000 - - - 1,000
100-2031-4122 DUES AND MEMBERSHIPS 2,000 419 - - 2,000
100-2031-4124 MAIL SERVICES 100 50 15 24 100
100-2031-8187 DEPARTMENT EQUIPMENT 800 665 - 800 800
CENTRAL SERVICES AND INTERNAL CHARGES (894,930) (821,755) (894,930) (894,930) (928,020) Total ($ 7,205) $ 58,606 ($ 364,294) ($ 64,907) ($ 92,592) Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
BENEFITS $ - $ 307,312 $ - $ - $ -
502-5120-1029 TRAINING AND EDUCATION 5,000 - - 5,000 5,000 502-5120-2088 JUDGEMENTS/DAMAGES - 276,497 15,156 15,156 - 502-5120-2090 INSURANCE 1,181,485 1,088,008 1,176,443 1,181,485 1,469,924 502-5120-2091 WORKERS COMPENSATION DEPOSIT 1,900,672 2,220,913 1,900,672 1,900,672 2,216,380 502-5120-2097 TAIL CLAIMS 100,000 618,586 44,076 70,153 100,000 CENTRAL SERVICES AND INTERNAL CHARGES 242,246 188,335 242,246 242,246 - Total $ 4,699,651 $ 3,429,403 $ 3,378,593 $ 3,414,712 $ 3,791,304 MANAGING DEPARTMENT: Human Resources & Risk Management
Human Resources
MANAGING DEPARTMENT: Human Resources & Risk Management
Insurance

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BUDGET DETAIL
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FINANCE DEPARTMENT

BUDGET DETAIL
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Who We Are:

The Finance Department provides a variety of support services to the residents of Seaside, city employees, and departments.

Residents: Our priority….

Our staff ensures accuracy and time efficiency in paying City employees, assisting departments in acquiring services, equipment, and supplies and documenting and processing payments.

We are responsible for the financial management, reporting, budgeting, accounting, grant management, debt management, payroll, purchasing, and auditing services for all the City funds. Our responsibility is to ensure fiscal resources are accounted for in accordance with established procedures in order to make informed decisions in a precise and prompt manner.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

The Finance Department had a successful year with many accomplishments: The department completed GASB 101 Compensated Absences Implementation, received an unmodified opinion on the Fiscal Year 2024-2025 financial statement audit, and began working on a City-wide fee study. Financial services were also improved by automated accounts receivable collections and new fee payment options on the City website. Additionally, the department received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the Fiscal Year 2023-24 Comprehensive Annual Financial Statements and the GFOA Distinguished Budget Presentation Award for the Fiscal Year 2024- 25 Budget, highlighting our commitment to transparency, accuracy, and best practices in public finance.

Goals for fiscal year 2025-26 include: Continue to pursue GFOA's Budget & ACFR Certificates to enhance public transparency and trust, implement additional fees on the City website and improve the process to make it more efficient for both customers and department staff, and improve procedures for fiscal year budget monitoring.

Finance
Divisions
Finance

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 140 Page | 135
Finance Department
Director of
Finance
Payroll
Technician
Financial Analyst
(Frozen)
Assistant Finance
Director
Accountant II
Accountant I
Accounting
Technician

BUDGET DETAIL
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Packet Page 141

AUTHORIZED POSITIONS
Number of Full-Time Employees 7 6 6

DEPARTMENTAL EXPENDITURES
Personnel Services $ 1,052,727 $ 1,096,014 $ 1,272,746
Services & Supplies $ 386,759 $ 479,308 $ 462,759
Capital Outlay and Debt $ 2,038,570 $ 1,550,372 $ 1,530,406 Depreciation Expense $ 663,854 $ - $ -
Internal Services & Central Support Charges $ (1,042,911) $ (1,214,017) $ (1,461,228) Total Expenditures $2,435,144 $1,911,677 $ 1,804,683

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $ 1,683,714 $ 1,061,252 $ 1,290,920 Special Revenue Fund $ 34,331 $ 50,247 $ 50,253
Debt Service Fund $ 821,843 $ 46 $ 47
Enterprise Fund $ 334,903 $ 289,796 $ 333,872
Successor Agency Funds $ 25,701 $ 24,782 $ 25,442
Grants and Other Revenue $ 63,147 $ 23,394 $ 68,436
General Taxes $1,155,219 $462,161 $35,712
Total Revenues $ 1,911,677 4,118,858 $ 1,804,683 $
Budget Summary
Finance Department
FY2025
Actual
FY2026
Projected
FY2027
Proposed

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-5110-0001 SALARIES $ 764,101 $ 681,307 $ 486,554 $ 772,308 $ 752,021 100-5110-0002 OVERTIME 3,000 2,349 2,306 3,661 5,000
BENEFITS 349,170 367,263 241,714 318,212 376,647
100-5110-1015 BENEFITS ADMINISTRATION 27,000 26,998 14,453 22,236 27,000 100-5110-1025 CITY AUDIT 62,300 38,279 52,075 62,300 65,000 100-5110-1029 TRAINING & EDUCATION 9,200 7,847 4,033 9,200 9,200 100-5110-1030 CONSULTANT 149,995 92,060 36,885 89,037 120,000 100-5110-1033 FITNESS PROGRAM 3,240 1,618 1,156 1,834 2,406 100-5110-1040 PROPERTY TAX ADMIN FEES 26,000 19,787 89 26,000 26,000 100-5110-2044 COPIER SERVICES 12,000 10,235 8,088 12,443 13,000 100-5110-2053 OUTSIDE PRINTING SERVICE 5,000 1,724 1,431 2,202 5,000 100-5110-2074 BANK FEES & MISC CHARGES 90,058 115,584 96,508 148,474 100,000 100-5110-2078 OTHER EXPENSE 3,000 1,080 192 295 3,000
100-5110-3095 DEPARTMENT CONSUMABLES 12,000 7,869 4,000 6,154 12,000 100-5110-3102 COMPUTER SUPPLIES 5,000 223 - - 5,000
100-5110-4122 DUES & MEMBERSHIP 2,300 1,539 655 1,008 2,300 100-5110-4123 BOOKS & PERIODICALS 250 - 358 551 250
100-5110-4124 MAIL SERVICES 25,000 25,260 11,965 18,408 25,000 CENTRAL SERVICES AND INTERNAL CHARGES (1,279,076) (1,133,812) (1,279,076) (1,279,076) (1,466,294) Total $ 267,209 $ 269,538 ($ 316,613) $ 215,247 $ 82,529 MANAGING DEPARTMENT: Finance
Finance Administration
City of Seaside FY 2026/27 Proposed Budget
Packet Page 143 Page | 138
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
291-2010-1047 AMP - PRODUCTION & BROADCAST $ 50,000 $ 34,331 $ - $ 50,000 $ 50,000 Total $ 34,331 $ 50,000 $ - $ 50,000 $ 50,000
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
CENTRAL SERVICES AND INTERNAL CHARGES $ 47,785 $ 6,589 $ 47,785 $ 47,785 $ - 355-5110-9602 PRINCIPAL PAYMENTS - 745,000 - - -
355-5110-9605 INTEREST PAYMENTS - 40,856 - - -
355-5110-9606 OTHER DEBT SERVICE EXPENSES - 1,417 - - - Total $ 793,861 $ 47,785 $ 47,785 $ 47,785 $ -
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
CENTRAL SERVICES AND INTERNAL CHARGES $ - $ 9,845 $ - $ - $ - 356-5110-9602 PRINCIPAL PAYMENTS 230,000 220,000 - 230,000 240,000 356-5110-9605 INTEREST PAYMENTS 144,869 155,869 - 144,869 133,369 356-5110-9606 OTHER DEBT SERVICE EXPENSES 1,925 2,925 1,925 1,925 2,125 Total $ 388,639 $ 376,794 $ 1,925 $ 376,794 $ 375,494
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
CENTRAL SERVICES AND INTERNAL CHARGES $ - $ 22,049 $ - $ - $ - 357-5110-9602 PRINCIPAL PAYMENTS 285,000 270,000 - 285,000 295,000 357-5110-9605 INTEREST PAYMENTS 358,650 372,150 - 358,650 344,400 357-5110-9606 OTHER DEBT SERVICE EXPENSES 1,925 2,925 1,925 1,925 2,125 Total $ 667,124 $ 645,575 $ 1,925 $ 645,575 $ 641,525
MANAGING DEPARTMENT: Finance Department
Measure X Bond
MANAGING DEPARTMENT: Finance Department
AMP PEG Fees
MANAGING DEPARTMENT: Finance Department
POB
MANAGING DEPARTMENT: Finance Department
Cutino Bond
City of Seaside FY 2026/27 Proposed Budget
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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
CENTRAL SERVICES AND INTERNAL CHARGES $ 13,954 $ 21,247 $ 13,954 $ 13,954 $ 821 405-5110-9602 PRINCIPAL PAYMENTS 145,000 - - 145,000 160,000 405-5110-9603 DEPRECIATION EXPENSE - 145,089 - - -
405-5110-9605 INTEREST PAYMENTS 184,716 197,258 - 184,716 173,850 405-5110-9606 CENTRAL SERVICE CHARGES 3,000 3,350 2,350 3,000 3,000 Total $ 366,945 $ 346,670 $ 16,304 $ 346,670 $ 337,671
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
961-9610-1041 PROPERTY TAXES/ASSESSMENTS $ 5,000 $ 3,942 $ 3,884 $ 5,000 $ - CENTRAL SERVICES AND INTERNAL CHARGES 179 116 179 179 471 Total $ 4,058 $ 5,179 $ 4,063 $ 5,179 $ 471
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
971-9710-0001 SALARIES $ - $ - $ - $ - $ 95,125
BENEFITS - - - - 41,548
971-9710-1023 LEGAL SRVCS - OVERSIGHT BOARD 10,000 - 595 1,000 9 971-9710-1030 CONSULTANT 24,950 - - 24,950 -
971-9710-1041 PROPERTY TAXES/ASSESSMENTS 50 - - 50 -
CENTRAL SERVICES AND INTERNAL CHARGES 221 140 221 221 647 971-9710-9599 RENTAL PROPERTY EXP & MAINT 3,000 1,621 - 3,000 - Total $ 1,761 $ 38,221 $ 816 $ 29,221 $ 137,328
MANAGING DEPARTMENT: Finance Department
SA Merged Capital Project
MANAGING DEPARTMENT: Finance Department
Golf Course
MANAGING DEPARTMENT: Finance Department
SA Capital
City of Seaside FY 2026/27 Proposed Budget
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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
CENTRAL SERVICES AND INTERNAL CHARGES $ 2,491 $ 30,768 $ 2,491 $ 2,491 $ 713 972-9710-9603 DEPRECIATION EXPENSE - 518,765 - - -
972-9710-9604 FEES & EXPENSES 3,400 3,675 1,975 3,400 3,400 972-9710-9807 2014 BOND PRINCIPAL PAYMENT 135,000 - - 135,000 135,000 972-9710-9809 2014 BOND INTEREST EXPENSE 44,888 10,527 - 44,888 38,138 Total $ 563,735 $ 185,779 $ 4,466 $ 185,779 $ 177,251
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
BENEFITS $ - $ 190 $ - $ - $ -
CENTRAL SERVICES AND INTERNAL CHARGES 429 147 429 429 2,414 973-9710-9526 AFFORDABLE HOUSING 4,000 5,016 2,499 4,000 - 973-9710-9599 RENTAL PROPERTY EXP & MAINT 5,000 5,982 6,126 5,000 - Total $ 11,335 $ 9,429 $ 9,053 $ 9,429 $ 2,414
MANAGING DEPARTMENT: Finance Department
SA Merged LMIHF
MANAGING DEPARTMENT: Finance Department
SA Merged Debt Service
City of Seaside FY 2026/27 Proposed Budget
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ECONOMIC DEVELOPMENT

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 147 Page | 142
Who We Are:

The Economic Development Department advances business retention, attraction, and strategic development activity to support job creation, expand Seaside’s tax base, and strengthen long-term economic vitality.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

Notable accomplishments during the fiscal year include entering into an Exclusive Negotiating Agreement for the Main Gate Mixed-Use Development, advancing coordination for Campus Town as a key mixed-use growth area, establishing a community partnership with Monterey Bay FC, launching the Seaside at Your Fingertips data-analytics program, reestablishing the C-JOBS Commission, recruiting new business along the Broadway Avenue and Fremont Boulevard corridors, engaging a consulting firm for retail and commercial advisory services to help position vacant and underutilized properties for investment, and continuing collaboration with the developer of the Grand Hyatt Seaside Hotel & Resort on permitting and site preparation. Staff also continued direct outreach to small businesses through one-on-one meetings, stakeholder engagement, and information-sharing efforts to support retention, problem-solving, and growth.

Fiscal Year 2027 goals include increased collaboration with C-JOBS and regional partners, completion and early implementation of a 5-Year Economic Development Action Plan, continued support for Main Gate, Campus Town, Grand Hyatt Seaside Hotel & Resort, and other catalytic development opportunities, targeted tenant recruitment for vacant commercial spaces, and ongoing small business retention and expansion efforts through proactive outreach and strategic partnerships. (Strategic Priority Alignment: Vibrant Local Economy)
Economic Development
Divisions
Economic Development

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
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AUTHORIZED POSITIONS
Number of Full-Time Employees 2 2 1

DEPARTMENTAL EXPENDITURES
Personnel Services $ 516,645 $ 433,813 $ 189,646
Services & Supplies $ 87,722 $ 191,743 $ 208,746
Internal Services & Central Support Charges $ 259,057 $ 182,932 $ 208,396 Total Expenditures $863,424 $808,488 $ 606,788

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $ 6,000,862 $ 9,737 $ 3,995 General Taxes $863,424 $798,751 $602,792
Total Revenues $ 808,488 6,864,286 $ 606,788 $
Budget Summary
Economic Development
FY2025
Actual
FY2026
Projected
FY2027
Proposed

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-7410-0001 SALARIES $ 278,395 $ 389,295 $ 177,317 $ 308,831 $ 118,299 100-7410-0020 PART-TIME HOURLY - 1,088 - 107 -
BENEFITS 86,495 125,251 82,499 123,735 70,091
100-7410-1029 TRAINING AND EDUCATION 7,500 135 2,090 3,361 7,500 100-7410-1030 CONSULTANT 110,000 28,505 77,250 110,000 110,000 100-7410-1033 FITNESS PROGRAM 1,215 1,010 656 1,140 1,256 100-7410-1041 PROPERTY EXPENSE - 2,606 578 933 1,000
100-7410-2040 MARKETING MATERIALS 34,000 7,088 2,088 25,795 34,000 100-7410-2044 COPIER SERVICES - - 202 325 2,520
100-7410-2085 PROPERTY EXPENSE 5,000 6,550 - 5,000 5,000 100-7410-3095 DEPARTMENT CONSUMABLES 1,000 - 79 500 3,000 100-7410-3102 COMPUTER SUPPLIES 5,000 8,235 1,671 2,624 5,000 100-7410-4121 MEETINGS AND TRAVEL 5,000 - 1,120 1,801 5,000 100-7410-4122 DUES & MEMBERSHIPS 17,000 16 13,726 17,000 19,000 100-7410-4203 BUSINESS DEV PRGM 5,000 - - 5,000 -
100-7410-4207 SATELLITE OFFICE - 32,760 2,730 2,730 -
100-7410-5133 WATER - 1,826 1,042 1,676 1,726
100-7410-8185 PLASTICS ORDINANCE SMALL BUSINESS SUPPORT 15,000 - 9,175 15,000 15,000 CENTRAL SERVICES AND INTERNAL CHARGES 182,932 259,057 182,932 182,932 208,396 Total $ 863,424 $ 753,537 $ 555,155 $ 808,488 $ 606,788 MANAGING DEPARTMENT: Community, Housing, & Economic Development Economic Development

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Economic Development
Economic Development
Director (Frozen)
Administrative Analyst II

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Packet Page 151

BUDGET DETAIL
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COMMUNITY DEVELOPMENT

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 153 Page | 148
Who We Are:

The Community Development Department supports orderly development within the City of Seaside, develops long-term plans to guide future development, and supports the creation of affordable housing.

Planning aligns land use policies to meet the needs of the community. CDBG federal grant funds are utilized for public service and eligible capital projects. Housing works with developers on affordable housing matters, promotes ADUs, affordable housing programs, and works to secure grant funding as available.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

Notable accomplishments achieved during Fiscal Year 2026 include updating the municipal code to regulate the sales of firearms and adopt the 2025 Building Code, updating the Campus Town Specific Plan to streamline permit processing, implementing the Climate Action Plan, establishing and running a Rental Assistance Program, and conducting a comprehensive review of fees and the City’s Housing Successor Agency’s finances.

Fiscal Year 2026’s strategic goals include continuing to support development projects, rehabilitating and leasing affordable city owned properties, implementing the Climate Action Plan, a Zoning Ordinance update, distributing the rental assistance program funds, and exploring new housing programs and grants to expand the availability and affordability of Seaside’s housing. (Strategic Priority Alignment: Effective Accessible Government, Vibrant Local Economy, Diverse, Inclusive Community, Enhanced Physical Infrastructure & Abundant Water Supply, Community Safety & Quality of Life) Community Development
Divisions
Building | Housing | Planning

BUDGET DETAIL
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Community
Development
Director (Frozen)
Housing Manager
(Frozen)
Administrative
Assistant – Housing
Chief Building
Official
(1) Building
Inspector
(1 Frozen)
Code Enforcement
Coordinator
Code Compliance
Specialist
Community
Enhancement
Specialist (PT)
Sr. Administrative
Assistant
(1) Administrative
Assistant
(1 Frozen)
Economic Dev &
Community
Planning Manager
Administrative
Assistant –
“Planning”
Senior Planner
Associate Planner
Assistant Planner
Administrative
Analyst II (PT) –
CDBG
Community Development

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Page | 150
Packet Page 155

AUTHORIZED POSITIONS
Number of Full-Time Employees 8 7 7

DEPARTMENTAL EXPENDITURES
Personnel Services $ 776,069 $ 1,063,565 $ 1,250,395
Services & Supplies $ 319,125 $ 550,036 $ 780,313
Capital Outlay and Debt $ 2,157,137 $ 378,350 $ 318,523 Internal Services & Central Support Charges $ 213,961 $ 293,269 $ 631,555 Total Expenditures $3,466,293 $2,285,220 $ 2,980,787

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $ 57,558 $ 79,425 $ 64,728 Special Revenue Fund $ 1,097,007 $ 1,138,752 $ 861,395
General Taxes $2,369,285 $1,067,043 $2,054,664
Total Revenues $ 2,285,220 3,523,850 $ 2,980,787 $
Budget Summary
Community Development
FY2025
Actual
FY2026
Projected
FY2027
Proposed

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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-7110-0001 SALARIES $ 140,211 $ 60,696 $ 132,049 $ 209,601 $ 121,221 100-7110-0002 OVERTIME - 254 201 319 1,000
100-7110-0020 PART-TIME HOURLY WAGES 57,169 - 1,982 3,146 58,884 BENEFITS 108,566 62,780 72,377 97,094 117,065
100-7110-1029 TRAINING & EDUCATION 5,000 6,424 595 957 5,000 100-7110-1030 CONSULTANT 112,000 148,381 - 112,000 50,000 100-7110-1033 FITNESS PROGRAM 1,080 528 265 421 784
100-7110-2044 COPIER SERVICES 6,500 4,013 849 1,364 6,500 100-7110-2053 OUTSIDE PRINTING SERVICE - 549 - - -
100-7110-2063 PUBLISHING & LEGAL ADVERTISIN 3,000 1,400 - 3,000 3,000 100-7110-3092 STATIONARY SUPPLIES 2,000 132 273 1,000 2,000 100-7110-3095 DEPARTMENT CONSUMABLES 10,000 13,561 4,402 6,909 10,000 100-7110-3102 COMPUTER SUPPLIES 15,000 10,932 571 5,000 25,000 100-7110-4121 MEETINGS & TRAVEL 7,500 2,186 365 3,000 7,500 100-7110-4122 DUES & MEMBERSHIP 2,500 8,916 90 2,500 2,500 100-7110-4124 MAIL SERVICES - 6 - - -
CENTRAL SERVICES AND INTERNAL CHARGES 92,206 64,426 92,206 92,206 525,228 Total $ 385,183 $ 562,731 $ 306,224 $ 538,515 $ 935,681 MANAGING DEPARTMENT: Community, Housing, & Economic Development Community development Administration

BUDGET DETAIL
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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-7310-0001 SALARIES $ 333,307 $ 262,134 $ 199,700 $ 316,985 $ 347,066 100-7310-0002 OVERTIME - 29 - - -
100-7310-0020 PART-TIME HOURLY WAGES - 13,930 - - -
BENEFITS 187,106 198,446 133,058 171,675 214,992
100-7310-1022 LEGAL SERVICES - - 535 535 -
100-7310-1029 TRAINING & EDUCATION 5,000 59 698 1,122 5,000 100-7310-1030 CONSULTANT 50,000 6,707 - 50,000 25,000
100-7310-1033 FITNESS PROGRAM 1,620 858 328 520 856
100-7310-2073 SUBCONTRACT WORK - 93 - - -
100-7310-3095 DEPARTMENT CONSUMABLES - 496 188 188 -
100-7310-4122 DUES & MEMBERSHIP 2,500 - 657 1,500 2,500 100-7310-8185 PLASTICS ORDINANCE SMALL BUSINESS SUPPORT - 14,008 - - - CENTRAL SERVICES AND INTERNAL CHARGES 130,356 113,530 130,356 130,356 46,406 Total $ 610,289 $ 709,889 $ 465,519 $ 672,880 $ 641,821 MANAGING DEPARTMENT: Community, Housing, & Economic Development Planning & Zoning

BUDGET DETAIL
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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
200-5410-0001 SALARIES $ - $ 23,173 $ - $ - $ -
200-5410-0020 PART-TIME HOURLY WAGES - 726 - - -
BENEFITS 16 3,842 - 16 -
200-5410-1025 CITY AUDIT 5,000 - - - 6,000
200-5410-1030 CONSULTANT 35,000 27,227 6,702 35,000 32,000 200-5410-2063 PUBLISHING & LEGAL ADVERTISIN 3,000 4,613 1,366 3,000 2,000 200-5410-7192 LEGAL SERVICES FOR SENIORS 10,850 10,800 5,095 10,850 8,902 200-5410-7194 VILLAGE PROJECT - - - - 12,000
200-5410-7197 GIRLS, INC. 10,850 10,800 2,745 10,850 8,920 200-5410-7400 GREATER VICTORY TEMPLE - COMMUNITY PROJECT 10,850 10,800 10,190 10,850 8,523 200-5410-7402 ECHO 10,850 10,800 4,929 10,850 8,469
200-5410-7403 MEALS ON WHEELS OF THE MONT PENIN 10,850 10,800 5,097 10,850 12,000 200-5410-7404 CASA OF MONTEREY COUNTY ADVOCASY FOR FOSTER - - - - 8,830 200-5410-7405 INTERNATIONAL SCHOOL OF MONTEREY - - - - 8,254 CENTRAL SERVICES AND INTERNAL CHARGES - - - - 7,369
200-5410-9814 PARKS IMPRV TRANS TO FUND 342 240,000 - - 240,000 - 200-5410-9819 BOYS & GIRLS CLUB FAC IMPROV 50,000 50,000 - 50,000 150,000 200-5410-9820 COMMUNITY HUMAN SVCS FAC IMPRO 40,000 70,277 - 40,000 40,000 200-5410-9827 GATHERING FOR WOMEN - MONTEREY 10,850 10,800 5,963 10,850 8,523 200-5410-9828 MEALS ON WHEELS COMMUNITY KITCHEN - - - - 40,000 Total $ 244,657 $ 438,116 $ 42,086 $ 433,116 $ 361,790
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
246-2010-0001 SALARIES $ 153,474 $ 91,331 $ 109,739 $ 174,189 $ 163,814 246-2010-0002 OVERTIME - 134 52 82 -
BENEFITS 92,170 57,209 64,078 89,518 114,177
246-2010-1033 FITNESS PROGRAM - - - - 1,080
246-2010-4208 PROGRAM COSTS 20,000 10,015 10,070 10,070 20,000 CENTRAL SERVICES AND INTERNAL CHARGES 45,331 26,391 45,331 45,331 44,586 Total $ 185,080 $ 310,975 $ 229,270 $ 319,191 $ 343,656 MANAGING DEPARTMENT: Community, Housing, & Economic Development Community Development Block Grant
MANAGING DEPARTMENT: Community, Housing, & Economic Development Affordable Housing

BUDGET DETAIL
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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
247-7993-1030 CONSULTANT $ 40,830 $ - $ - $ 40,830 $ 42,000 247-7993-2075 CONTRACT SERVICES 5,000 373 46 1,000 5,000 247-7993-2090 INSURANCE 3,000 - 2,033 2,033 3,000
247-7993-8202 HOUSING NONPROFIT OPERATING EXPENSES - 189 - - - CENTRAL SERVICES AND INTERNAL CHARGES 1,170 432 1,170 1,170 - Total $ 994 $ 50,000 $ 3,249 $ 45,033 $ 50,000
#N/A

BUDGET DETAIL
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Packet Page 160 Page | 155
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
248-7410-4202 RENTAL ASSISTANCE PRGM $ 300,175 $ - $ 114,562 $ 184,778 $ 415,915 Total $ - $ 300,175 $ 114,562 $ 184,778 $ 415,915
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
297-7993-0001 SALARIES $ - $ - $ - $ - $ 75,673
BENEFITS - - - - 33,785
297-7993-1030 CONSULTANT 25,000 - 5,801 25,000 25,000
297-7993-1041 PROPERTY TAXES/ASSESSMENT 6,500 2,931 149 3,000 6,500 297-7993-2085 PROPERTY EXPENSE - 2,017,151 (2,857) - -
297-7993-3102 COMPUTER SUPPLIES 3,000 1,917 1,081 2,000 3,000 297-7993-8187 DEPARTMENT EQUIPMENT 5,000 - - 2,500 5,000 297-7993-8203 ADU PROJECTS 10,000 - - 5,000 10,000
CENTRAL SERVICES AND INTERNAL CHARGES 24,207 9,182 24,207 24,207 7,966 297-7993-9599 RENTAL PROPERTY EXP & MAINT 65,000 8,910 7,453 30,000 65,000 Total $ 2,040,090 $ 138,707 $ 35,835 $ 91,707 $ 231,923 #N/A
MANAGING DEPARTMENT: Community, Housing, & Economic Development Merged Housing

BUDGET DETAIL
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BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
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BUILDING & CODE

ENFORCEMENT

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 163 Page | 158
Plan Reviews Building Inspections Code Enforcement
Who We Are:

Building & Code Enforcement’s primary responsibility is to protect the health, safety and general welfare of all Seaside residents and visitors. Our approach reflects a fundamental respect for individuals and property rights.

The Department oversees adherence to all applicable building codes and regulations in order to ensure the safe occupancy of all residential and commercial structures within the City of Seaside. The permitting, plan review and inspection process helps us ensure the health, safety and well-being of all who visit, and live in our community.

Code Enforcement is responsible for responding and abating code violations. Unabated violations can pose serious threats to public safety. To help prevent and minimize the effects of structure fires and other hazards, our staff strive to educate persons about regulations and provide options to remedy code violations. Where abatement of a public nuisance or other violations cannot be achievable through voluntary compliance, our staff is required to heighten enforcement strategies to abate the nuisance through legal remedies.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

The Building & Code Enforcement Department has experienced a notable increase in construction activity during Fiscal Year 2025-26.

Phase 3 of “The Enclave” residential development, located on the Bayonet & Blackhorse Golf Course, has been completed. Construction of the remaining 30 sites in Phase 4 is actively underway. America’s Tire is completed with a final Certificate of Occupancy issued. A groundbreaking ceremony was held for the Campus Town project, with construction anticipated to begin in the upcoming fiscal year. The Grand Hyatt Seaside Resort Hotel is also expected to commence construction during the next fiscal year.

On the Code Enforcement side, 618 new cases have been opened this fiscal year, and 591 of them have been successfully closed.

Looking ahead to Fiscal Year 2026–27, our primary goal is to achieve full staffing to better serve the Seaside community. Staff training and professional certification will continue to be a top priority. In addition, we will focus on implementing technology solutions to streamline the development review process, enhance efficiency, and improve customer service.
(Strategic Priority Alignment: Effective Accessible Government, Community Safety & Quality of Life) Building & Code Enforcement
Divisions
Building | Code Enforcement

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 164 Page | 159
Building Department
Chief Building Official
Code Compliance
Coordinator
Code Compliance
Specialist
Building Inspector
Building Permit
Specialist
Administrative
Assistant

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Packet Page 165

AUTHORIZED POSITIONS
Number of Full-Time Employees 6 6 6

DEPARTMENTAL EXPENDITURES
Personnel Services $ 801,350 $ 824,677 $ 1,072,057
Services & Supplies $ 362,665 $ 504,013 $ 344,500
Capital Outlay and Debt $ 17,722 $ 18,066 $ 28,281
Internal Services & Central Support Charges $ 206,109 $ 219,137 $ 353,469 Total Expenditures $1,387,847 $1,565,893 $ 1,798,308

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $ 1,018,155 $ 944,859 $ 985,932 Grants and Other Revenue $ 198 $ - $ 199
General Taxes $1,387,649 $621,034 $812,177
Total Revenues $ 1,565,893 2,406,001 $ 1,798,308 $
Budget Summary
Building & Code Enforcement
FY2025
Actual
FY2026
Projected
FY2027
Proposed

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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-7210-0001 SALARIES $ 365,394 $ 252,375 $ 169,266 $ 268,677 $ 452,073 100-7210-0002 OVERTIME 500 295 - - 500
100-7210-0020 PART-TIME HOURLY WAGES - 15,687 - - -
BENEFITS 186,422 156,522 134,085 167,071 239,109
100-7210-1029 TRAINING & EDUCATION 6,000 984 699 1,010 11,000 100-7210-1033 FITNESS PROGRAM 2,500 - 295 468 1,539
100-7210-2073 SUBCONTRACTED WORK 320,000 301,386 173,100 471,165 270,000 100-7210-3095 DEPARTMENT CONSUMABLES 5,000 3,168 2,205 3,455 5,000 100-7210-3102 COMPUTER SUPPLIES 25,000 20,279 199 20,279 40,000 100-7210-4121 MEETINGS & TRAVEL 2,000 - - 2,000 5,000
100-7210-4122 DUES & MEMBERSHIP 1,000 540 605 923 1,000 100-7210-4123 BOOKS & PERIODICALS 2,500 - - 2,000 2,500 100-7210-8187 DEPARTMENT EQUIPMENT 5,000 1,322 - 2,500 5,000 CENTRAL SERVICES AND INTERNAL CHARGES 163,432 157,212 163,432 163,432 333,467 100-7210-9602 PRINCIPAL PAYMENTS 15,447 14,090 11,175 15,447 21,781 100-7210-9605 INTEREST EXPENSE - 1,357 - - -
Total $ 925,217 $ 1,100,194 $ 655,063 $ 1,118,426 $ 1,387,970 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-7220-0001 SALARIES $ 235,457 $ 222,264 $ 150,882 $ 239,495 $ 243,212 100-7220-0002 OVERTIME 500 - - - 500
100-7220-0020 PART-TIME SALARIES - 6,951 - - -
BENEFITS 154,239 146,816 111,035 148,563 134,531
100-7220-1029 TRAINING AND EDUCATION 3,500 4,377 2,699 2,699 3,500 100-7220-1033 FITNESS PROGRAM 1,080 441 253 402 593
100-7220-2073 SUBCONTRACTED WORK 1,500 30,760 - - 1,500 100-7220-3095 DEPARTMENT CONSUMBABLES 1,000 307 250 250 1,000 100-7220-4121 MEETINGS AND TRAVEL 2,500 - - - 2,500
100-7220-4122 DUES AND MEMBERSHIP 1,000 864 233 233 1,000 100-7220-4123 BOOKS AND PERIODICALS 500 - - - 500
100-7220-8187 DEPARTMENT EQUIPMENT 1,500 954 120 120 1,500 CENTRAL SERVICES AND INTERNAL CHARGES 55,705 48,897 55,705 55,705 20,002 Total $ 462,630 $ 458,481 $ 321,176 $ 447,467 $ 410,338 MANAGING DEPARTMENT: Building and Code Enforcement
Building
MANAGING DEPARTMENT: Building and Code Enforcement
Code Enforcement

BUDGET DETAIL
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POLICE DEPARTMENT

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 168 Page | 163
Police
Who We Are:

As the most visible symbol of government, the Seaside Police Department provides ethical, procedurally just, and compassionate law enforcement serves through the highest standards of performance and conduct. Our Motto is TRUST; Transparency, Respect, Unity, Service & Training.

Fiscal Year 25/2026 Accomplishments and Fiscal Year 2027 Goals:

In the 2025-2026 fiscal year, the Seaside Police Department achieved a remarkable 38% reduction in crime rates. Our commitment to justice was recognized nationally, as we were featured on two prominent television programs highlighting our success in solving cases and supporting victims. Recruitment efforts proved fruitful, resulting in the hiring of several new police officers, a Parking Compliance Specialist, and a Community Resource Specialist. Additionally, we reopened multiple cold case homicides, leading to an arrest in a 2015 homicide. To further enhance our team's capabilities, we implemented a department-wide leadership orientation and career development consultations for all personnel.

Looking ahead, the Seaside Police Department aims to bolster staffing levels, invest in new patrol vehicles, reduce traffic collisions, establish a citizen’s academy, and enhance traffic enforcement in the upcoming fiscal year.
(Strategic Priority Alignment: Effective Accessible Government, Diverse, Inclusive Community, Community Safety & Quality of Life)
Divisions
Police | Patrol, Investigations, Parking, Animal Control, Police Services, Records Police

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Police Department
Police Chief
Police Commander
Police Sergeant
(Investigations)
Police Officer
(Detective, 3)
Police Records
Supervisor
Police Services Specialist (1)
(1 Frozen)
Police Records Technician
(5)
Community Resources
Specialist (3)
Police Commander (Patrol)
Police Sergeant (4)
Police Officer (21)
(1 Frozen)
Police Officer
(canine)
Animal Care
Specialist
Vehicle Abatement
Officer
Parking Compliance
Specialist (2)
Senior Administrative
Assistant
Deputy Police Chief
(Frozen)
Administrative Analyst
(Frozen)

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Packet Page 170

AUTHORIZED POSITIONS
Number of Full-Time Employees 49 48 48

DEPARTMENTAL EXPENDITURES
Personnel Services $ 13,535,306 $ 12,949,783 $ 13,879,045 Services & Supplies $ 1,689,217 $ 1,649,266 $ 1,787,602 Capital Outlay and Debt $ 312,000 $ 178,859 $ 188,115
Internal Services & Central Support Charges $ 2,616,761 $ 2,422,118 $ 2,603,303 Total Expenditures $18,153,284 $17,200,026 $ 18,458,065

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $ 368,460 $ 308,034 $ 311,415 Special Revenue Fund $ 370,700 $ 386,102 $ 402,203
Grants and Other Revenue $ 31,765 $ 14,482 $ 26,810
General Taxes $17,750,819 $16,491,408 $17,717,638
Total Revenues $ 17,200,026 18,521,744 $ 18,458,065 $
Budget Summary
Police Department
FY2025
Actual
FY2026
Projected
FY2027
Proposed

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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-6110-0001 SALARIES $ 947,043 $ 968,494 $ 606,411 $ 962,558 $ 1,029,238 100-6110-0002 OVERTIME 20,000 30,825 27,112 43,035 30,000 BENEFITS 995,855 784,434 816,006 962,329 1,190,078
100-6110-0003 HOLIDAY OVERTIME 37,273 18,792 8,392 13,321 39,676 100-6110-0020 PART-TIME HOURLY WAGES 36,843 28,868 18,903 30,005 37,948 100-6110-1024 COMMUNITY RELATIONS 15,000 20,034 9,054 14,558 15,000 100-6110-1026 MEDICAL EXAMS 7,000 12,452 11,484 18,465 10,000 100-6110-1027 BACKGROUND INVESTIGATION 20,000 37,805 19,561 31,453 20,000 100-6110-1029 TRAINING & EDUCATION 35,000 47,392 30,935 35,000 35,000 100-6110-1030 CONSULTANT 10,000 10,029 4,932 7,930 10,000 100-6110-1033 FITNESS PROGRAM 5,400 1,755 686 1,089 3,374 100-6110-1037 EMPLOYEE RECOGNITION 1,000 999 2,630 4,228 1,000 100-6110-1040 BSCC WELLNESS GRANT 25,000 4,462 16,642 23,845 25,000 100-6110-1041 CHAMP PROGRAM 3,000 - - - 3,000
100-6110-2041 COUNTY COMMUNICATIONS 683,505 561,981 513,063 683,505 686,676 100-6110-2042 AUTOMATED CRIMINAL JUSTICE 141,338 187,433 46,311 74,465 141,338 100-6110-2043 TEMPORARY CONTRACT SERVICES 2,000 64,805 202 324 2,000 100-6110-2044 COPIER SERVICES 7,640 8,442 6,129 9,854 7,640 100-6110-2049 UNIFORM SERVICE/LAUNDRY 3,500 827 804 1,292 3,500 100-6110-2053 OUTSIDE PRINTING SERVICE 4,000 3,463 3,994 6,422 4,000 100-6110-2054 EQUIPMENT REPAIR 1,000 226 450 724 1,000
100-6110-2057 PEST CONTROL 1,800 1,800 1,050 1,688 1,800 100-6110-2063 PUBLISHING & LEGAL ADVERTISIN - 27 27 27 - 100-6110-2064 PERSONNEL RECRUITMENT 4,000 2,625 - - 4,000 100-6110-2066 COMPUTER MAINTENANCE 48,589 48,589 49,560 49,560 48,589 100-6110-2078 OTHER EXPENSE 17,000 17,959 16,492 16,492 17,000 100-6110-3095 DEPARTMENT CONSUMABLES 25,000 24,900 15,786 25,277 25,000 100-6110-3102 COMPUTER SUPPLIES 65,784 53,501 50,292 65,784 65,784 100-6110-4121 MEETINGS & TRAVEL 4,000 2,810 1,182 1,438 4,000 100-6110-4122 DUES & MEMBERSHIP 2,000 1,377 2,312 2,312 2,000 100-6110-4123 BOOKS & PERIODICALS - 160 1,115 1,115 -
100-6110-4124 MAIL SERVICES 1,200 439 254 408 1,200
100-6110-4201 SRU ANNUAL CONTRIBUTION 5,000 5,000 5,000 5,000 5,000 100-6110-5132 TELEPHONE 26,000 28,917 13,594 21,858 26,000 100-6110-8187 DEPARTMENT EQUIPMENT 25,000 25,235 3,474 25,000 25,000 CENTRAL SERVICES AND INTERNAL CHARGES 1,058,498 1,270,990 1,058,948 1,058,498 2,337,676 Total $ 4,277,848 $ 4,285,268 $ 3,362,787 $ 4,198,860 $ 5,858,517 MANAGING DEPARTMENT: Police Department
Police Administration

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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-6120-0001 SALARIES $ 4,461,004 $ 3,812,065 $ 2,677,802 $ 4,250,480 $ 4,438,650 100-6120-0002 OVERTIME 400,000 555,804 325,389 516,490 500,000 BENEFITS 3,803,312 4,084,850 3,172,973 3,554,820 4,165,890 100-6120-0003 HOLIDAY OVERTIME 209,269 115,103 82,999 131,745 140,035 100-6120-0022 BONUS - 100 - - -
100-6120-1029 TRAINING & EDUCATION 60,000 91,506 31,230 45,979 60,000 100-6120-1033 FITNESS PROGRAM 11,340 2,930 1,757 2,790 8,881 100-6120-2049 UNIFORM SERVICE/LANUDRY 3,500 1,972 82 131 3,500 100-6120-2060 BLOOD ALCOHOL 2,000 10,048 648 1,042 2,000 100-6120-2061 PRISONER MEALS 1,500 30 36 58 1,500
100-6120-3091 CANINE MAINTENANCE 18,000 14,776 3,931 11,957 18,000 100-6120-3096 CSA74 APPROVED MEDICAL SUPP - 2,515 6,066 6,066 5,000 100-6120-3097 SAFETY EQUIPMENT 5,000 9,686 8,742 9,686 - 100-6120-3103 AMMUNITION 12,000 16,561 3,074 12,082 12,000 100-6120-5135 MOBILE COMMUNICATION 10,156 13,709 6,522 10,487 10,156 100-6120-8128 PD OFFICE SPACE 13,065 13,377 7,052 11,338 10,000 100-6120-8134 BODY CAMERAS - 125,632 - - -
100-6120-8136 DRONE UNIT 3,000 - 1,130 1,816 3,000
100-6120-8187 DEPARTMENT EQUIPMENT 50,000 64,956 37,012 50,000 60,000 CENTRAL SERVICES AND INTERNAL CHARGES 945,121 1,122,564 951,862 945,121 144,373 Total $ 10,058,182 $ 10,008,267 $ 7,318,307 $ 9,562,088 $ 9,582,985 MANAGING DEPARTMENT: Police Department
Police Field Operations

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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-6130-0001 SALARIES $ 866,752 $ 1,072,149 $ 554,304 $ 879,847 $ 711,434 100-6130-0002 OVERTIME 160,000 234,077 118,851 188,652 160,000 BENEFITS 978,423 1,409,801 891,654 972,524 946,042
100-6130-0003 HOLIDAY OVERTIME 44,449 41,446 25,177 39,964 31,499 100-6130-1024 COMMUNITY RELATIONS 2,000 - 89 143 2,000
100-6130-1029 TRAINING & EDUCATION 10,000 18,557 8,285 10,000 10,000 100-6130-1033 FITNESS PROGRAM 4,320 1,132 598 949 1,054 100-6130-2070 ALARM SERVICE 1,000 828 848 1,000 1,000
100-6130-2073 SUBCONTRACTED WORK - 283 - - -
100-6130-4125 INVESTIGATION EXPENSE 10,000 12,361 4,738 7,619 10,000 100-6130-8187 EQUIPMENT 3,500 1,647 629 1,012 3,500
CENTRAL SERVICES AND INTERNAL CHARGES 325,231 182,856 325,231 325,231 77,741 100-6130-9602 PRINCIPAL PAYMENTS 75,564 61,153 50,245 80,790 77,115 100-6130-9605 INTEREST - 14,114 - - -
Total $ 3,050,405 $ 2,481,239 $ 1,980,649 $ 2,507,731 $ 2,031,384 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-6150-0001 SALARIES $ 109,953 $ 113,870 $ 74,583 $ 118,386 $ 120,771 100-6150-0002 OVERTIME 1,600 939 - - 1,600
BENEFITS 123,258 103,792 91,708 120,515 142,528
100-6150-0003 HOLIDAY OVERTIME 5,921 - - - 5,584
100-6150-1029 TRAINING 1,600 1,511 146 235 1,600
100-6150-1033 FITNESS PROGRAM 440 - - - 216
100-6150-8187 DEPARTMENT EQUIPMENT 1,500 - 280 451 1,500 CENTRAL SERVICES AND INTERNAL CHARGES 42,153 22,164 42,153 42,153 22,212 Total $ 242,276 $ 286,425 $ 208,871 $ 281,739 $ 296,011 MANAGING DEPARTMENT: Police Department
Police Support
MANAGING DEPARTMENT: Police Department
Police Vehicle Abatement

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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-6160-0001 SALARIES $ 80,904 $ 82,574 $ 55,754 $ 88,499 $ 83,069 100-6160-0002 OVERTIME 1,500 1,131 127 202 1,500
BENEFITS 73,897 70,374 54,670 71,585 85,074
100-6160-0003 HOLIDAY OVERTIME 4,356 - - - 4,473
100-6160-1029 TRAINING & EDUCATION 1,000 2,147 - 1,000 1,000 100-6160-1033 FITNESS PROGRAM - - - - 432
100-6160-2051 VETERINARY SERVICES 40,000 42,100 14,850 23,878 10,000 100-6160-2052 VETERINARY SERVICES subcontracted - - - - 30,000 100-6160-2073 SUBCONTRACTED WORK 80,000 85,807 41,851 67,293 80,000 100-6160-3095 DEPARTMENT CONSUMABLES 1,000 883 800 1,286 1,000 100-6160-8187 DEPARTMENT EQUIPMENT 1,000 955 903 1,452 1,000 CENTRAL SERVICES AND INTERNAL CHARGES 34,543 11,449 34,543 34,543 11,106 Total $ 297,420 $ 318,201 $ 203,498 $ 289,738 $ 308,654 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
203-6120-3097 SAFETY EQUIPMENT-B.P. VESTS $ 5,189 $ 9,093 $ 2,417 $ 3,718 $ 5,189 Total $ 9,093 $ 5,189 $ 2,417 $ 3,718 $ 5,189
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
207-6180-2073 SUBCONTRACTED WORK $ - $ 5,000 $ - $ - $ - Total $ 5,000 $ - $ - $ - $ -
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
220-6110-2041 COUNTY COMMUNICATIONS $ 113,067 $ 163,903 $ 84,872 $ 112,054 $ 118,998 CENTRAL SERVICES AND INTERNAL CHARGES 14,618 5,174 14,618 14,618 7,532 Total $ 169,077 $ 127,685 $ 99,490 $ 126,672 $ 126,530
MANAGING DEPARTMENT: Police Department
County Grant Domestic Violence
MANAGING DEPARTMENT: Police Department
Prop 172 Sales Tax
MANAGING DEPARTMENT: Police Department
Police Animal Control
MANAGING DEPARTMENT: Police Department
BJA Grant

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Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
221-6120-8184 POLICE EQUIPMENT $ 224,132 $ 29,601 $ 214,105 $ 214,105 $ 224,132 Total $ 29,601 $ 224,132 $ 214,105 $ 214,105 $ 224,132
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
243-6110-3095 DEPARTMENT CONSUMABLES $ 5,000 $ 4,863 $ 3,398 $ 3,398 $ 5,000 243-6110-4125 INVESTIGATION EXPENDITURE 13,023 3,023 - 3,023 10,000 243-6110-8184 PRVNT EQUIPMENT 7,000 4,932 - 7,000 7,000 CENTRAL SERVICES AND INTERNAL CHARGES 1,954 1,564 1,954 1,954 2,663 Total $ 14,382 $ 26,977 $ 5,352 $ 15,375 $ 24,663
MANAGING DEPARTMENT: Police Department
CA Supplemental Law Enforcement
MANAGING DEPARTMENT: Police Department
PRVNT

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FIRE DEPARTMENT

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 177 Page | 172
2021 2022 2023 2024 2025
Fires 78 87 100 83 70
EMS 1,485 1641 1648 1584 1724
Hazmat 163 122 150 153 139
Service Calls 300 392 336 318 333
Good Intent 778 820 1003 921 976
False Alarms 148 142 229 167 169
Miscellaneous 13 35 3 29 1
TOTAL ALL INCIDENTS 2,965 3,239 3,469 3,255 3,412
Additional Data Included in the Incident Totals Above
Mutual Aid Received 62 67 77 62 85
Mutual Aid Provided 35 39 70 60 46
Del Rey Oaks Calls 129 151 163 196 216
Drone Deployments 7 17 14 14 10
Who We Are:

The Seaside Fire Department is an “All Hazards” organization proudly serving the residents and visitors of Seaside and Del Rey Oaks. Operating from a single fire station, the department responded to 3,412 calls for service over the past year. We are committed to serving our diverse communities with professionalism, efficiency, and dedication. Our vision is to lead the fire service industry through innovative and technical programs, including Car Seat Installation, CPR (Cardiopulmonary Resuscitation) Training, a specialized Drone Team, and our CHAMP Fire Cadet Program. Champ – Change, Hope, Accountability, Mentorship, and Preparedness. The CHAMP Program offers local youth the opportunity to explore a future career in the fire service.

Fiscal Year 2025/2026 Accomplishments
 Hired 2 Firefighters (August 2025)
 Hosted 2025 Fire Prevention Week Open House at the Fire Station  Collect and Delivered Toys during Christmas to 5 non-profit agencies serving over 500 children  Conducted Promotion’s for Deputy Fire Chief, Division Chief, Fire Captain, Fire Engineer and held a Badge Pinning
 Acknowledge Fire Fighter of the Year Matt Bryan
 Conducted Blood Pressure Checks at the Oldemeyer Center on the First Friday of Each Month  Completed the Fire Station Kitchen Remodel (December 2025)  Hosted the September 9/11 Commemoration at Seaside City Hall  Conducted Community Cardio Pulmonary Resuscitation (CPR) Training  Conducted Child Car Seat Checks
 Received Type 3 Fire Engine
 Completed and Submitted Building Plans for Fire Station #2  Fire Personnel Logged 4,980 hours of Training
 Conducted Defensible Space Inspections
 Completed the 2025 Fire Department Annual Report
 Defensible Space Fuel Mitigation in the Very High Severity Zone Fiscal Year 2026/2027 GOALS
Hire Reserve Firefighters, Continue Efforts Toward Improving ISO rating, Enhance Firefighter Wellness Program Fire
Divisions
Administration / Operations/ Training and EMS / Prevention

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 178 Page | 173

FIRE DEPARTMENT
Fire Chief
(1) Fire Division Chief
(A Shift)
Fire Captain (2)
Fire Engineer (2)
Firefighter (4)
(1) Fire Division Chief
(B Shift)
Fire Captain (2)
Fire Engineer (2)
Firefighter (3)
Reserve
Firefighter (5)
(1) Fire Division Chief
(C Shift)
Fire Captain (2)
Fire Engineer (2)
Firefighter (3)
Deputy Fire Chief
Fire Marshal
Administrative
Assistant

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Page | 174
Packet Page 179

AUTHORIZED POSITIONS
Number of Full-Time Employees 28 28 28

DEPARTMENTAL EXPENDITURES
Personnel Services $ 8,890,360 $ 9,106,165 $ 9,793,253
Services & Supplies $ 451,575 $ 363,856 $ 581,370
Capital Outlay and Debt $ 550,007 $ 945,953 $ 633,308
Internal Services & Central Support Charges $ 1,412,378 $ 1,207,312 $ 1,378,099 Total Expenditures $11,304,321 $11,623,287 $ 12,386,030

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $ 228,180 $ 255,248 $ 326,573 Grants and Other Revenue $ 262,864 $ 263,846 $ 271,264
General Taxes $11,041,456 $11,104,193 $11,788,193
Total Revenues $ 11,623,287 11,532,500 $ 12,386,030 $
Budget Summary
Fire Department
FY2025
Actual
FY2026
Projected
FY2027
Proposed

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 180 Page | 175
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-6610-0001 SALARIES $ 544,206 $ 312,300 $ 215,857 $ 342,630 $ 320,475 100-6610-0002 OVERTIME 500 227 - - 500
BENEFITS 532,261 210,530 424,715 475,622 400,833
100-6610-1029 TRAINING & EDUCATION 2,000 - 450 724 2,000 100-6610-1033 FITNESS PROGRAM 407 554 441 700 624
100-6610-2041 COUNTY COMMUNICATIONS 102,360 114,408 78,722 102,360 116,156 100-6610-2043 TEMPORARY CONTRACT SERVICES 16,000 5,824 2,163 16,000 16,000 100-6610-2044 COPIER SERVICES 4,000 3,733 2,137 3,436 4,000 100-6610-2053 OUTSIDE PRINTING SERVICE 200 - 123 198 200 100-6610-2074 BANK FEES & MISC CHARGES 35 - - - 35
100-6610-3095 DEPARTMENT CONSUMABLES 6,000 5,111 4,193 6,742 6,000 100-6610-3102 COMPUTER SUPPLIES 15,000 8,235 1,952 13,235 20,000 100-6610-4121 MEETINGS & TRAVEL 2,000 - 1,348 2,121 2,000 100-6610-4122 DUES & MEMBERSHIP 400 150 - 400 400
100-6610-4123 BOOKS & PERIODICALS 100 - - 100 100
100-6610-5133 WATER 6,500 5,487 4,974 7,998 6,500
100-6610-8187 DEPARTMENT EQUIPMENT 1,000 147 - 1,000 1,000 CENTRAL SERVICES AND INTERNAL CHARGES 345,226 570,438 345,226 345,226 1,200,404 100-6610-9602 PRINCIPAL PAYMENTS 4,871 4,726 3,551 5,711 5,030 100-6610-9605 INTEREST EXPENSE 1,108 1,253 933 1,500 949 Total $ 1,243,124 $ 1,584,174 $ 1,086,786 $ 1,325,704 $ 2,103,207 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-6620-1029 TRAINING & EDUCATION $ 2,500 $ 650 $ - $ 2,500 $ 2,500 100-6620-2043 TEMPORARY CONTRACT SERVICES 22,700 13,323 27,160 43,671 50,000 100-6620-2053 OUTSIDE PRINTING SERVICE 100 - 100 161 100 100-6620-4121 MEETINGS & TRAVEL 2,000 1,256 - 2,000 2,000 100-6620-4122 DUES & MEMBERSHIP 300 - - 300 300
100-6620-4123 BOOKS & PERIODICALS 500 - 500 804 500
100-6620-8187 DEPARTMENT EQUIPMENT 1,500 794 698 1,122 1,500 Total $ 16,023 $ 29,600 $ 28,458 $ 50,558 $ 56,900
MANAGING DEPARTMENT: Fire
Fire Administration
MANAGING DEPARTMENT: Fire
Fire Prevention

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 181 Page | 176
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
BENEFITS $ 10,000 $ 810 $ - $ - $ 10,000
100-6630-1029 TRAINING & EDUCATION 35,000 27,447 12,842 20,589 35,000 100-6630-3095 DEPARTMENT CONSUMABLES 10,000 1,863 199 321 10,000 100-6630-4121 MEETINGS & TRAVEL 7,000 - 2,198 3,545 7,000 100-6630-4122 DUES & MEMBERSHIP 200 100 75 200 200
100-6630-4123 BOOKS & PERIODICALS 750 - - 750 750
Total $ 30,220 $ 62,950 $ 15,314 $ 25,405 $ 62,950
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-6640-0001 SALARIES $ 3,586,115 $ 3,594,018 $ 2,321,920 $ 3,669,097 $ 3,825,027 100-6640-0002 OVERTIME 400,000 660,397 324,520 515,111 515,111 BENEFITS 3,810,213 3,858,400 3,427,974 3,794,128 4,449,193 100-6640-0003 HOLIDAY OVERTIME 161,339 168,351 109,962 174,543 148,567 100-6640-1026 MEDICAL EXAMS 21,195 16,608 - - 21,195
100-6640-1027 BACKGROUND INVESTIGATION 9,000 13,300 - - 9,000 100-6640-1033 FITNESS PROGRAM 11,340 2,912 1,636 2,597 6,902 100-6640-2043 TEMPORARY CONTRACT SERVICES 62,600 29,538 11,585 18,628 64,600 100-6640-2049 UNIFORM SERVICE/LAUNDRY 2,000 1,431 842 1,354 4,000 100-6640-2055 FIRE EQUIPMENT REPAIR 18,000 6,428 5,883 9,459 18,000 100-6640-2074 BANK FEES & MISC CHARGES 250 - - - 250
100-6640-3093 JANITORIAL SUPPLIES 4,500 4,229 1,851 2,977 4,500 100-6640-3095 DEPARTMENT CONSUMABLES 20,000 11,163 4,225 5,822 20,000 100-6640-3096 CSA 74 PURCHASES 20,500 14,907 8,154 13,111 20,500 100-6640-3097 SAFETY EQUIPMENT 54,300 125,368 23,246 37,378 54,300 100-6640-5135 MOBILE COMMUNICATIONS 15,000 16,471 8,118 13,054 15,000 100-6640-8180 INCIDENT COMMAND VEHICLES - 149,238 - - - 100-6640-8187 DEPARTMENT EQUIPMENT 601,968 155,176 444,178 601,968 134,500 CENTRAL SERVICES AND INTERNAL CHARGES 862,086 841,940 862,086 862,086 177,695 100-6640-9602 PRINCIPAL PAYMENTS 97,796 198,855 110,161 110,161 260,244 100-6640-9605 INTEREST ON LEASE 85,343 39,818 21,888 35,195 120,272 100-6640-9609 LEASE PRINCIPAL-PNC 189,297 - 82,257 189,297 109,814 Total $ 9,908,549 $ 10,032,841 $ 7,770,488 $ 10,055,967 $ 9,978,670 MANAGING DEPARTMENT: Fire
Fire Training
MANAGING DEPARTMENT: Fire
Fire Operations

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 182 Page | 177
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-6650-3095 DEPARTMENT CONSUMABLES $ 14,300 $ 8,832 $ 4,623 $ 7,433 $ 14,300 Total $ 8,832 $ 14,300 $ 4,623 $ 7,433 $ 14,300
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-6660-0020 PART-TIME HOURLY WAGES $ 17,838 $ 96 $ - $ - $ 16,122 BENEFITS 15,635 591 15,610 15,610 20,917
100-6660-1026 MEDICAL EXAMS 5,000 - - - 5,000
100-6660-1027 BACKGROUND INVESTIGATION 5,600 - - - 5,600 100-6660-1029 TRAINING & EDUCATION 8,000 - - 8,000 8,000 100-6660-2064 PERSONNEL RECRUITMENT 754 - - - 754
100-6660-3097 SAFETY EQUIPMENT 8,000 - - - 8,000
Total $ 591 $ 42,989 $ 15,610 $ 23,610 $ 48,271
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-6670-3095 DEPARTMENT CONSUMABLES $ - $ 136 $ - $ - $ - Total $ 136 $ - $ - $ - $ -
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-6680-1029 TRAINING & EDUCATION $ 500 $ - $ - $ 500 $ 500 100-6680-2043 TEMPORARY CONTRACT SERVICES 5,000 5,000 - - 5,000 Total $ 5,000 $ 5,500 $ - $ 500 $ 5,500
MANAGING DEPARTMENT: Fire
Fire Hazardous Materials
MANAGING DEPARTMENT: Fire
Fire Emergency Services
MANAGING DEPARTMENT: Fire
Fire Public Education & Relations
MANAGING DEPARTMENT: Fire
Fire Reserves

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 183 Page | 178
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-6690-0001 SALARIES - OES $ - $ 11,752 $ 13,975 $ 22,182 $ - 100-6690-0002 OVERTIME - OES 78,980 57,157 50,776 80,596 78,980 BENEFITS - 12,264 8,353 13,349 -
100-6690-3095 STRIKE TEAM CONSUMABLES 1,000 677 516 830 1,000 Total $ 81,850 $ 79,980 $ 73,620 $ 116,957 $ 79,980
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
220-6610-2041 COUNTY COMMUNICATION $ 16,933 $ 9,900 $ - $ 17,153 $ 20,129 Total $ 9,900 $ 16,933 $ - $ 17,153 $ 20,129
MANAGING DEPARTMENT: Fire
Fire - OES
MANAGING DEPARTMENT: Fire Department
Prop 172 Sales Tax

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 184 Page | 179

PUBLIC WORKS

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 185 Page | 180
Public Works
Who We Are:

Engineering:

Capital Project Management, Environmental Review and Compliance, Development Review and Permitting, and, Professional Services Contract Management.

Operations:

Parks, Streets, Water, Storm Drains, Facilities, and Fleet Maintenance.

Fiscal Year 2025/26 Accomplishments and Fiscal Year 2026/27 Goals:

The Public Works team proudly served Seaside in Fiscal Year 2025 by ensuring regular maintenance and care of Parks, Streets, Water, Storm Drains and City Facilities. Crews completed citywide landscaping projects, including Canyon del Rey, Del Monte, and City Hall along with tree trimming. Street improvement projects such as upgrading street name signs, painting red curb, and potholing, were completed citywide.

Along with the vital routine maintenance projects, the department managed over 50 Capital Improvement Program (CIP) projects, completing the renovations of the Fire Station #1 Kitchen, traffic calming improvement on Hilby Avenue and San Pablo Avenue, and construction of new trails and playground equipment at Lincoln Cunningham Park. An additional $4,000,000 for the Broadway Avenue Corridor Improvements was secured, scheduled to begin construction soon. The Public Works Department strengthened our efficiency by delivering select pavement repairs in-house and strategically realigning staff assignments to better meet operational needs while creating opportunities for internal advancement. The department collaborated with all City departments including supporting law enforcement during emergency response with road closures, traffic control and encampment cleanups, and Recreation’s citywide events such as Winter Wonderland, Juneteenth, and 4th of July.

The Fiscal Year 2026 Strategic Goal focus is to enhance physical infrastructure by:
1) Launch the construction phase of the Broadway complete Streets project by Fall 2026 and continue to effectively keep the community informed.
2) Pursue and secure grant funding for stormwater, water system, EV charging and general Capital Improvement Projects
3) Increase street improvement projects handled by the Street Division utilizing newly purchased equipment and providing continued training opportunities for staff.

As well as continued collaboration with all City departments to create a safe and sustainable Seaside! (Strategic Priority Alignment: Effective Accessible Government, Vibrant Local Economy, Diverse, Inclusive Community, Enhanced Physical Infrastructure & Abundant Water Supply, Community Safety & Quality of Life) Divisions
Engineering | Operations
Public Works

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 186 Page | 181
Public Works Department
Public Works
Director/
City Engineer
Maintenance &
Utilities Division
Parks &
Irrigation
Stormwater
Fleet
Maintenance
Water
Operations
Street
Sweeping
Streets
Sewer
Maintenace
Engineering
Division
Capital
Improvements
Development
Review
Environmental
Compliance
City of Seaside FY 2026/27 Proposed Budget
Page | 182
Packet Page 187
Maintenance & Utilities Division
Public Works
Director/ City
Engineer
Maintenance &
Utilities
Superintendent
Utilities Field
Supervisor
Senior Maintenance &
Utility Worker (3)
Maintenance & Utilities
Worker III (1)
(3 Frozen)
Maintenance & Utilities
Worker II (6)
Water System
Operator
Maintenance
Field Supervisor
(Frozen)
Senior Maintenance &
Utility Worker (3)
Maintenance & Utilities
Worker III (0)
(1 Frozen)
Maintenance & Utilities
Worker II (6)
Irrigation Specialist
Building Maintenance
Specialist (2) (2 Frozen)
Street Sweeper Operator
Mechanic (2)
Electrician (1)
Administrative
Assistant
City of Seaside FY 2026/27 Proposed Budget
Page | 183
Packet Page 188
Engineering Department
Public Works Director/
City Engineer
Senior
Administrative
Assistant
Administrative Analyst
II
Assistant Public
Works Director
Assistant
Engineer
Engineer-Inspector
Senior Civil
Engineer
(Frozen)
Senior Civil
Engineer (1)
Associate Civil
Engineer (Frozen)
Junior Engineer
Engineer-Inspector
City of Seaside FY 2026/27 Proposed Budget
Page | 184
Packet Page 189

AUTHORIZED POSITIONS
Number of Full-Time Employees 44 40 39

DEPARTMENTAL EXPENDITURES
Personnel Services $ 5,621,357 $ 5,749,653 $ 6,111,399
Services & Supplies $ 12,179,339 $ 9,763,414 $ 7,090,465 Capital Outlay and Debt $ 4,142,575 $ 9,597,511 $ 5,367,260 Depreciation Expense $ 29,611 $ - $ -
Internal Services & Central Support Charges $ 1,110,073 $ 1,245,700 $ 1,214,054 Total Expenditures $23,053,343 $26,356,279 $ 19,783,178

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $ 2,634,601 $ 2,335,118 $ 2,467,493 Special Revenue Fund $ 5,597,305 $ 5,088,205 $ 3,513,778 Grants and Other Revenue $ 605,847 $ 259,856 $ 522,375
General Taxes $16,850,191 $18,673,099 $13,279,532
Total Revenues $ 26,356,279 25,687,944 $ 19,783,178 $
Budget Summary
Public Works & Engineering
FY2025
Actual
FY2026
Projected
FY2027
Proposed

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 190 Page | 185
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-8110-3095 DEPT CONSUMABLES - CV RESPONSE $ - $ 1,862 $ - $ - $ - Total $ 1,862 $ - $ - $ - $ -
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-8310-0001 SALARIES $ 332,936 $ 126,757 $ 155,422 $ 246,701 $ 615,103 100-8310-0002 OVERTIME 26,658 29,616 17,576 27,898 28,366 BENEFITS 241,743 206,496 182,620 234,249 512,944
100-8310-0097 UNALLOCATED PAGER - 57,792 37,613 59,703 - 100-8310-1029 TRAINING & EDUCATION 2,000 154 1,000 1,608 2,000 100-8310-1033 FITNESS PROGRAM 594 65 16 25 3,367
100-8310-2044 COPIER SERVICES 2,000 2,561 1,390 2,235 3,000 100-8310-2049 UNIFORM SERVICE / LAUNDRY 5,000 3,901 3,022 4,654 5,500 100-8310-2057 PEST CONTROL 7,000 6,952 2,038 3,277 7,000 100-8310-2070 ALARM SERVICE 16,000 14,803 11,733 18,866 16,000 100-8310-2073 SUBCONTRACTED WORK 180,000 191,755 86,718 155,783 180,000 100-8310-2078 OTHER EXPENSE 1,000 - 66 1,000 1,000
100-8310-2087 EQUIPMENT RENTAL 1,000 - 82 132 1,000
100-8310-3093 JANITORIAL SUPPLIES 2,000 1,764 1,431 2,300 2,000 100-8310-3095 DEPARTMENT CONSUMABLES 75,000 65,062 41,840 65,387 75,000 100-8310-3097 SAFETY EQUIPMENT 1,500 1,680 835 1,050 1,500 100-8310-3099 CHEMICALS 22,000 8,758 7,824 22,000 20,000 100-8310-4121 MEETINGS & TRAVEL 2,000 - - 2,000 2,000
100-8310-4122 DUES & MEMBERSHIP 1,000 - - 1,000 1,000
100-8310-4123 BOOKS & PERIODICALS 500 - - 500 500
100-8310-5131 GAS & ELECTRIC 477,000 459,973 276,799 446,450 477,000 100-8310-5133 WATER 110,000 119,067 64,987 104,495 110,000 100-8310-5136 SEWER SERVICE CHARGE 32,000 33,882 24,421 39,201 40,000 100-8310-8137 FACILITIES REPAIR/MAINTENANCE 60,000 15,914 20,428 32,949 60,000 100-8310-8187 DEPARTMENT EQUIPMENT - 53,844 165 165 -
CENTRAL SERVICES AND INTERNAL CHARGES (1,131,863) (972,407) (1,131,863) (1,131,863) (1,484,402) 100-8310-9602 PRINCIPAL PAYMENTS 66,872 66,281 45,830 66,872 66,852 100-8310-9605 INTEREST EXPENSE 6,809 13,495 5,731 6,809 5,831 100-8310-9616 LOAN PAYMENT 15,018 17,710 8,308 15,018 14,242 Total $ 525,872 $ 555,767 ($ 133,970) $ 430,463 $ 766,803 MANAGING DEPARTMENT: Public Works/Engineering
Public Works - Operations
MANAGING DEPARTMENT: Public Works/Engineering
Government Buildings

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 191 Page | 186
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-8410-0001 SALARIES $ 29,877 $ 63,288 $ 38,945 $ 61,817 $ 30,862 100-8410-0002 OVERTIME - 1,455 175 278 -
BENEFITS 24,630 39,981 22,765 30,744 26,292
100-8410-1033 FITNESS PROGRAM 108 124 28 44 137
CENTRAL SERVICES AND INTERNAL CHARGES (55,753) (167,887) (55,753) (55,753) 169,059 100-8410-9602 PRINCIPAL PAYMENTS 46,563 34,875 30,543 49,111 52,584 100-8410-9605 INTEREST - 11,252 - - -
Total ($ 16,912) $ 45,426 $ 36,702 $ 86,242 $ 278,934
MANAGING DEPARTMENT: Public Works/Engineering
Parks - Administration

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 192 Page | 187
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-8420-0001 SALARIES $ 616,946 $ 470,897 $ 300,049 $ 476,269 $ 392,252 100-8420-0002 OVERTIME 14,448 13,456 14,474 22,975 16,708 BENEFITS 429,761 321,143 291,119 349,515 297,516
100-8420-1029 TRAINING & EDUCATION 2,000 1,063 559 899 2,000 100-8420-1033 FITNESS PROGRAM 4,077 673 379 602 1,487
100-8420-2049 UNIFORM SERVICE/LAUNDRY 14,000 10,830 8,227 12,773 14,000 100-8420-2073 SUBCONTRACTED WORK 160,000 217,229 73,715 155,843 160,000 100-8420-2087 EQUIPMENT RENTAL 2,000 1,295 1,326 1,810 2,000 100-8420-3095 DEPARTMENT CONSUMABLES 70,000 90,481 34,703 55,764 70,000 100-8420-3097 SAFETY EQUIPMENT 4,000 3,947 3,618 5,818 4,000 100-8420-3107 TOOLS 2,000 1,500 1,634 2,628 2,000
100-8420-4121 MEETINGS & TRAVEL 1,000 460 - 1,000 1,000 100-8420-4122 DUES & MEMBERSHIPS 500 495 420 500 500
100-8420-4123 BOOKS & PERIODICALS 500 278 - 500 500
100-8420-5131 GAS & ELECTRIC 39,000 35,344 19,734 27,533 39,000 100-8420-5133 WATER 1,408,000 7,868,101 1,056,977 1,699,544 1,700,000 100-8420-7185 FOSPA MATCH 25,000 29,936 9,440 25,000 25,000 100-8420-8187 DEPARTMENT EQUIPMENT 20,000 93,743 1,200 15,000 60,000 CENTRAL SERVICES AND INTERNAL CHARGES 520,419 358,675 520,419 520,419 80,007 100-8420-9616 LOAN PAYMENT - 847 494 494 -
100-8420-9814 PARKS IMPROVEMENTS 8,000 - 5,654 8,000 8,000 Total $ 9,520,393 $ 3,341,651 $ 2,344,142 $ 3,382,884 $ 2,875,970 MANAGING DEPARTMENT: Public Works/Engineering
Parks - Operations

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 193 Page | 188
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-8430-0001 SALARIES $ 14,552 $ 21,608 $ 14,232 $ 22,591 $ 10,979 100-8430-0002 OVERTIME 10,053 12,295 20,974 33,292 17,533 BENEFITS 14,621 31,288 16,133 22,469 13,239
100-8430-1033 FITNESS PROGRAM 21 24 3 5 53
100-8430-2073 SUBCONTRACTED WORK 200,000 104,411 28,584 200,000 150,000 100-8430-2087 EQUIPMENT RENTAL 5,000 1,379 355 5,000 5,000 100-8430-3095 DEPARTMENT CONSUMABLES 50,000 20,968 12,519 30,130 50,000 100-8430-7168 CHRISTMAS DECORATIONS 15,000 - - 8,000 20,000 100-8430-7175 SUMMER PARK CONCERTS 3,000 - - 3,000 3,000 100-8430-7185 BROADWAY EVENTS 500 - - 500 500
100-8430-8187 DEPARTMENT EQUIPMENT - - - - 30,000
CENTRAL SERVICES AND INTERNAL CHARGES 25,561 39,836 25,561 25,561 - Total $ 231,809 $ 338,308 $ 118,362 $ 350,548 $ 300,304 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-8440-0001 SALARIES $ - $ 147,063 $ 94,110 $ 149,381 $ 146,426 100-8440-0002 OVERTIME - 8,763 749 1,189 -
BENEFITS 18,242 115,606 54,898 77,166 141,956
100-8440-1033 FITNESS PROGRAM - - - - 648
100-8440-5133 WATER - 21,324 49 49 -
CENTRAL SERVICES AND INTERNAL CHARGES 114,562 136,844 114,562 114,562 - Total $ 429,601 $ 132,804 $ 264,368 $ 342,348 $ 289,030 MANAGING DEPARTMENT: Public Works/Engineering
Community Projects
MANAGING DEPARTMENT: Public Works/Engineering
Irrigation

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 194 Page | 189
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-8450-0001 SALARIES $ - $ 15,495 $ 9,871 $ 15,668 $ - 100-8450-0002 OVERTIME 2,533 4,755 1,218 1,933 -
BENEFITS - 20,215 8,898 5,942 -
100-8450-2049 UNIFORM SERVICE / LAUNDRY 1,000 973 740 1,149 1,000 100-8450-2073 SUBCONTRACTED WORK 68,000 29,656 45,500 68,000 84,000 100-8450-3095 DEPARTMENT CONSUMABLES 1,000 2,240 90 145 1,000 100-8450-3097 SAFETY EQUIPMENT 1,000 - 489 787 1,000
100-8450-3107 TOOLS 2,000 3,000 471 757 2,000
CENTRAL SERVICES AND INTERNAL CHARGES 17,004 31,925 17,004 17,004 - Total $ 108,260 $ 92,537 $ 84,281 $ 111,384 $ 89,000
MANAGING DEPARTMENT: Public Works/Engineering
Trees

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 195 Page | 190
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-8910-0001 SALARIES $ 987,154 $ 707,139 $ 553,497 $ 878,567 $ 968,508 100-8910-0002 OVERTIME 5,000 546 16,758 26,600 8,000
BENEFITS 497,948 446,166 337,798 427,786 514,102
100-8910-0022 BONUS - 15,000 - - -
100-8910-1029 TRAINING & EDUCATION 10,000 1,438 6,744 10,844 15,000 100-8910-1030 CONSULTANT 444,219 123,102 182,159 347,183 275,000 100-8910-1031 REGEN MOU 129,988 - 48,994 97,988 169,375 100-8910-1033 FITNESS PROGRAM 2,376 1,496 837 1,329 3,166 100-8910-2044 COPIER SERVICES 10,000 8,744 3,967 6,379 10,000 100-8910-2053 OUTSIDE PRINTING SERVICE 500 - - 500 1,000 100-8910-3095 DEPARTMENT CONSUMABLES 10,000 12,493 7,912 10,000 15,000 100-8910-3097 SAFETY EQUIPMENT 500 339 369 500 1,000
100-8910-3102 COMPUTER SUPPLIES 10,000 6,094 693 5,000 30,000 100-8910-3104 COMPUTER SOFTWARE 16,700 14,015 4,174 6,711 40,000 100-8910-4121 MEETINGS & TRAVEL 7,500 3,301 3,153 3,703 10,000 100-8910-4122 DUES & MEMBERSHIP 2,500 1,571 1,613 2,594 3,000 100-8910-4124 MAIL SERVICES - - - - 1,000
100-8910-8187 DEPARTMENT EQUIPMENT 2,500 792 550 885 2,500 CENTRAL SERVICES AND INTERNAL CHARGES (532,867) (788,523) (532,867) (532,867) 1,340,766 100-8910-9602 PRINCIPAL PAYMENTS 9,849 8,679 6,579 10,578 12,513 100-8910-9605 INTEREST-COPIER LEASE - 1,170 - - -
Total $ 563,564 $ 1,613,867 $ 642,930 $ 1,304,278 $ 3,419,930 MANAGING DEPARTMENT: Public Works/Engineering
Engineering

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 196 Page | 191
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
113-8730-0001 SALARIES $ 165,121 $ 420,635 $ 44,997 $ 71,424 $ - 113-8730-0002 OVERTIME - 12,000 - - -
BENEFITS 167,506 295,497 131,073 123,596 -
113-8730-1033 FITNESS PROGRAM - 726 252 400 -
113-8730-2049 UNIFORM SERVICE / LAUNDRY - 8,096 - - -
113-8730-2071 POMA SPECIAL PROJECTS - 6,370 - - -
113-8730-2073 SUBCONTRACTED WORK - 149,589 - - -
113-8730-3094 CONSUMABLES-NOT BILLED - 448 - - -
113-8730-3095 DEPARTMENT CONSUMABLES - 45,314 - - -
113-8730-3097 SAFETY EQUIPMENT - 873 - - -
113-8730-3107 TOOLS & EQUIP - NOT BILLED - 331 - - -
CENTRAL SERVICES AND INTERNAL CHARGES 380,172 351,595 380,172 380,172 - Total $ 1,291,474 $ 712,799 $ 556,493 $ 575,591 $ -
MANAGING DEPARTMENT: Public Works/Engineering
POMA

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 197 Page | 192
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
210-8110-0001 SALARIES $ 544,793 $ 329,454 $ 279,857 $ 444,217 $ 328,493 210-8110-0002 OVERTIME 18,415 15,892 10,099 16,031 20,122 BENEFITS 392,281 288,226 218,692 345,494 362,825
210-8110-1029 TRAINING & EDUCATION 10,000 2,221 120 5,000 10,000 210-8110-1030 CONSULTANT 18,500 13,042 18,500 - -
210-8110-1033 FITNESS PROGRAM 200 145 41 65 1,930
210-8110-2049 UNIFORM SERVICE/LAUNDRY 5,000 3,901 2,965 4,706 5,000 210-8110-2068 REFUSE DISPOSAL 8,000 1,017 366 1,017 8,000 210-8110-2073 SUBCONTRACTED WORK 40,000 50,367 1,459 40,000 50,000 210-8110-3095 DEPARTMENT CONSUMABLES 70,000 75,980 34,568 70,000 250,000 210-8110-3097 SAFETY EQUIPMENT 3,000 1,746 2,657 3,000 3,000 210-8110-4121 MEETINGS & TRAVEL 1,000 - - - 1,000
210-8110-4122 DUES & MEMBERSHIP 1,000 - 479 1,000 1,000 210-8110-5131 GAS & ELECTRIC 500 162 135 218 500
210-8110-8187 DEPARTMENT EQUIPMENT 40,000 69,151 595 40,000 100,000 CENTRAL SERVICES AND INTERNAL CHARGES 739,516 847,762 739,516 739,516 441,706 210-8110-9602 PRINCIPAL PAYMENTS 11,228 5,568 - 11,228 11,119 210-8110-9605 INTEREST EXPENSE - 218 - - -
Total $ 1,704,853 $ 1,903,432 $ 1,310,050 $ 1,721,491 $ 1,594,696 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
210-8210-2059 STREET LIGHTINGS $ 320,000 $ 320,236 $ 191,409 $ 320,000 $ 320,000 210-8210-2073 SUBCONTRACTED WORK 75,000 9,965 42,688 125,000 125,000 210-8210-2077 TRAFFIC SIGNAL MAINTENANCE 100,000 119,403 37,003 53,395 100,000 210-8210-2080 CONGESTION MANAGEMENT PROGRAM 12,000 10,593 10,571 12,000 12,000 210-8210-9602 PRINCIPAL PAYMENTS 36,226 35,310 7,426 36,226 37,600 210-8210-9605 INTEREST EXPENSE 10,775 22,874 - 10,775 9,402 Total $ 518,381 $ 554,002 $ 289,098 $ 557,397 $ 604,002 MANAGING DEPARTMENT: Public Works/Engineering
Streets Fund - Operations
MANAGING DEPARTMENT: Public Works/Engineering
Streets Fund - Maintenance

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 198 Page | 193
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
210-8420-0001 SALARIES $ 124,678 $ 93,836 $ 50,581 $ 80,288 $ 49,174 210-8420-0002 OVERTIME 1,535 2,307 2,182 3,463 2,000
BENEFITS 130,196 84,642 59,304 88,456 67,649
210-8420-2049 UNIFORM SERVICE/LAUNDRY 700 681 518 822 1,000 210-8420-2093 SUBCONTRACTED WORK 15,000 16,350 10,043 15,941 50,000 210-8420-3095 DEPARTMENT CONSUMABLES 1,000 106 113 179 1,000 210-8420-3107 TOOLS 1,000 1,598 - - 2,000
210-8420-5131 GAS & ELECTRIC 4,000 2,665 2,050 3,255 4,000 210-8420-5133 WATER 150,000 201,687 95,689 151,888 150,000 Total $ 403,873 $ 428,108 $ 220,481 $ 344,292 $ 326,823 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
211-8110-1025 AUDIT $ - $ 2,575 $ 5,330 $ 5,330 $ 5,490 Total $ 2,575 $ - $ 5,330 $ 5,330 $ 5,490
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
CENTRAL SERVICES AND INTERNAL CHARGES $ 294 $ 509 $ 509 $ 509 $ 1,135 Total $ 294 $ 509 $ 509 $ 509 $ 1,135
MANAGING DEPARTMENT: Public Works/Engineering
Transportation Improvement - Engineering
MANAGING DEPARTMENT: Public Works/Engineering
Streets Fund - Parks Operations
MANAGING DEPARTMENT: Public Works/Engineering
Transportation Improvement - Operations

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 199 Page | 194
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
212-8920-9600 CONSTRUCTION IN PROGRESS-RESURFACING $ 2,094,758 $ 3,610,857 $ 122,014 $ 1,047,379 $ 2,456,901 212-8930-9600 CONSTRUCTION IN PROGRESS-SAFE GRATES 19,735 599,446 - 19,735 - 212-8940-9600 COE & GEN JIM MOORE BLVD INTERSECTION - - - - 37,818 212-8950-9600 BROADWAY AVE CORRIDOR IMPROVEMENTS 13,989,864 574,569 125,036 1,398,986 200,000 212-8960-9578 SIDEWALK IMPROVEMENTS 634,776 632,224 49,465 507,821 250,000 212-8960-9580 TRAFFIC CALMING PROJECT 1,762,206 541,216 905,754 1,262,206 - 212-8960-9581 FREMONT, BROADWAY INTERSECTION 50,000 - - 5,000 - 212-8960-9582 DEL MONTE BLVD - FREMONT BLVD INTERSECTION 80,673 - - 80,673 - 212-8960-9600 CONSTRUCTION IN PROGRESS-RESURFACING 56,563 7,870 25,573 42,422 - 212-8970-9600 STREET STRIPING 210,000 - 27,474 168,000 50,000 212-8985-9600 CIP- TRAFFIC CALMING 152,446 27,554 - 38,112 - 212-8990-9600 PAVEMENT MANAGEMENT PROJECT 29,688 23,321 - 29,688 - Total $ 6,017,056 $ 19,080,708 $ 1,255,315 $ 4,600,021 $ 2,994,719 MANAGING DEPARTMENT: Public Works/Engineering
Capital Projects - CIP

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 200 Page | 195
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
271-8110-0001 SALARIES $ 288,195 $ 255,400 $ 182,306 $ 289,374 $ 293,900 271-8110-0002 OVERTIME 10,658 7,613 5,587 8,869 12,366
BENEFITS 256,891 272,869 213,667 270,467 339,283
271-8110-1030 CONSULTANT 9,566 6,224 - 9,566 -
271-8110-1033 FITNESS PROGRAM 603 559 278 442 1,209
271-8110-1044 MRWPCA NPDES FEE 94,300 66,241 38,330 94,300 100,000 271-8110-1045 STATE WASTE DISCHARGE FEE 22,000 22,141 22,141 22,141 24,000 271-8110-2049 UNIFORM SERVICE/LAUNDRY 2,500 2,243 1,705 2,622 2,500 271-8110-2053 OUTSIDE PRINTING SERVICES 1,000 - - 1,000 1,000 271-8110-2068 REFUSE DISPOSAL 4,000 1,641 - 1,641 4,000 271-8110-2073 SUBCONTRACTED WORK 40,000 1,910 319 40,000 40,000 271-8110-3095 CONSUMABLES 8,000 8,569 6,092 8,569 10,000 271-8110-3098 STREET SWEEPER BROOMS - - - - 20,000
271-8110-3102 COMPUTER SUPPLIES 3,000 2,917 - 2,917 3,000 271-8110-8187 DEPARTMENT EQUIPMENT 20,000 19,151 1,241 19,151 20,000 CENTRAL SERVICES AND INTERNAL CHARGES 293,946 361,866 293,946 293,946 69,515 271-8110-9602 PRINCIPAL PAYMENTS 10,189 23,529 5,956 9,607 10,189 271-8110-9605 SALARIES - 2,599 - - -
Total $ 1,055,472 $ 1,064,849 $ 771,569 $ 1,074,613 $ 950,961 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
271-8910-9961 DEL MONTE MANOR STORM DRN IMPR $ 10,092 $ 10,094 $ 6,137 $ 10,092 $ - 271-8910-9963 90-INCH STORM DRAIN IMPROVEMENTS 432,263 51,812 - 324,197 - 271-8910-9964 LAGUNA GRANDE TRASH CAPTURE 50,000 - - 25,000 135,000 271-8910-9965 CMP REPLACEMENT PRORGRAM 678,247 - 569,001 542,597 - 271-8910-9967 STORMWATER MASTER PLAN 85,157 66,458 16,415 85,157 - 271-8910-9969 STORMWATER AUDIT CORRECTIONS 6,833 73,167 - 6,833 - 271-8910-9970 STORM DRAIN CLEANING 15,000 - - - -
Total $ 201,531 $ 1,277,591 $ 591,553 $ 993,876 $ 135,000 MANAGING DEPARTMENT: Public Works/Engineering
Storm Water - Operations
MANAGING DEPARTMENT: Public Works/Engineering
Storm Water - Engineering

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 201 Page | 196
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
329-8110-0001 SALARIES $ - $ 4,030 $ - $ - $ -
BENEFITS - 1,393 - - -
329-8110-1030 CONSULTANT 563,663 340,372 170,319 2,857,279 - 329-8110-2073 SALARIES 3,507,937 287,672 2,172,422 - -
Total $ 633,467 $ 4,071,601 $ 2,342,741 $ 2,857,279 $ - Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
CENTRAL SERVICES AND INTERNAL CHARGES $ 71,375 $ 27,631 $ 27,631 $ 27,631 $ 164,902 Total $ 71,375 $ 27,631 $ 27,631 $ 27,631 $ 164,902
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
CENTRAL SERVICES AND INTERNAL CHARGES $ 4,593 $ 889 $ 889 $ 889 $ 519 Total $ 4,593 $ 889 $ 889 $ 889 $ 519
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
336-8110-2073 SUBCONTRACTED WORK $ 1,176,612 $ - $ 589,814 $ 1,220,659 $ - CENTRAL SERVICES AND INTERNAL CHARGES 743 769 743 743 1,038 Total $ 769 $ 1,177,355 $ 590,557 $ 1,221,402 $ 1,038
MANAGING DEPARTMENT: Public Works/Engineering
FORA Habitat - Administration
MANAGING DEPARTMENT: Public Works/Engineering
FORA Eucaplyptus Road Repairs - Administration
MANAGING DEPARTMENT: Public Works/Engineering
FORA Blight Removal - Administration
MANAGING DEPARTMENT: Public Works/Engineering
FORA Blight Removal - Engineering

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 202 Page | 197
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
CENTRAL SERVICES AND INTERNAL CHARGES $ 56,643 $ 86,018 $ 86,018 $ 86,018 $ 63,439 Total $ 56,643 $ 86,018 $ 86,018 $ 86,018 $ 63,439
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
342-8910-9569 LAGUNA GRANDE PARK IMPROV $ 30,000 $ 33,759 $ - $ 30,000 $ 50,000 342-8910-9575 SAN PABLO PEDESTRIAN BRIDGE 668,150 29,705 4,593 167,037 850,000 342-8910-9578 LINCOLN CUNNINGHAM IMPROVEMENTS 250,000 - - 250,000 - 342-8910-9579 FREMONT CENTER MEDIANS 30,826 616,863 - 30,826 - 342-8910-9580 PUMP TRACK - 27 - - -
342-8910-9581 PHASE I TRAILS 372,583 1,714,759 289,173 498,067 - 342-8910-9583 GATEWAY SIGNAGE IMPROVEMENTS - - - - 10,000 342-8910-9584 SEASIDE MUNI PARKS IRRIGATION - - - - 55,000 342-8910-9599 SABADO PARK IMPROVEMENTS - 6,758 - - -
342-8910-9600 WHEELER TENNIS COURTS IMPROVEMENT - 24,500 - - - Total $ 2,426,370 $ 1,351,559 $ 293,766 $ 975,930 $ 965,000 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
CENTRAL SERVICES AND INTERNAL CHARGES $ 1,586 $ 6,710 $ 1,586 $ 1,586 $ 2,658 343-8910-9550 NEW WELL PROJECT STUDY 26,364 10,585 3,822 13,182 - 343-8910-9551 FIRE ENGINE 2024 - 300,000 - - -
343-8910-9552 COURT HOUSE PROJECT 1,150,000 - 5,705 15,420 300,000 343-8910-9553 AUTO CENTER TOWERS 25,000 - - 25,000 -
Total $ 317,295 $ 1,202,950 $ 11,113 $ 55,188 $ 302,658 MANAGING DEPARTMENT: Public Works/Engineering
Capital Projects - Special Projects
MANAGING DEPARTMENT: Public Works/Engineering
Capital Projects - Parks
MANAGING DEPARTMENT: Public Works/Engineering
Capital Projects - Parks Administration

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 203 Page | 198
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
CENTRAL SERVICES AND INTERNAL CHARGES $ 94,942 $ 65,814 $ 94,942 $ 94,942 $ 13,712 344-8910-9550 OLDEMEYER CENTER 60,000 - - - -
344-8910-9551 PATTULLO SWIM CENTER 40,500 - - 36,450 100,000 344-8910-9555 POLICE DEPARTMENT 1,511,402 9,164 1,125,040 1,546,402 - 344-8910-9556 FIRE STATION 1 196,753 626,690 137,508 177,078 - 344-8910-9557 FIRE STATION 2 686,239 28,938 198,843 686,239 - 344-8910-9559 SEASIDE STARS 67,161 33,424 32,943 53,710 32,684 344-8910-9561 CORP YARD AND AUTO SHOP CAPITAL REPAIRS 174,714 10,286 102,907 17,471 100,000 344-8910-9562 CITY HALL ADDITION 134,786 27,214 1,961 107,829 - 344-8910-9566 1124 WHEELER 42,000 - - - 100,000
344-8910-9567 CITY HALL IMPROVEMENTS - - - - 60,000
344-8910-9568 1591- 1599 DEL MONTE APARTMENTS - - - - 100,000 Total $ 801,531 $ 3,008,497 $ 1,694,144 $ 2,720,121 $ 506,396 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
CENTRAL SERVICES AND INTERNAL CHARGES $ 27,599 $ 82,116 $ 82,116 $ 82,116 $ - 348-8910-9570 PARKS IMPROVEMENTS 100,000 48,145 - - 10,000 Total $ 75,744 $ 182,116 $ 82,116 $ 82,116 $ 10,000
MANAGING DEPARTMENT: Public Works/Engineering
Capital Projects - Government Facilities
MANAGING DEPARTMENT: Public Works/Engineering
Cutino Park - Capital Project

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 204 Page | 199
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
401-8610-0001 SALARIES $ 6,699 $ 9,686 $ 5,034 $ 7,991 $ 6,907 401-8610-0002 OVERTIME - 43 106 167 -
BENEFITS 5,860 (33,219) 4,229 4,496 7,424
401-8610-1033 FITNESS PROGRAM 21 24 3 5 -
401-8610-4122 DUES & MEMBERSHIP - 8,965 8,965 - -
CENTRAL SERVICES AND INTERNAL CHARGES 329,322 459,473 329,322 329,322 173,921 401-8610-9603 DEPRECIATION EXPENSE - 90,986 - - -
401-8610-9901 SALARIES - (6,228,482) - - -
Total ($ 5,692,525) $ 341,902 $ 347,659 $ 341,980 $ 188,252 MANAGING DEPARTMENT: Public Works/Engineering
Water - Administration

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 205 Page | 200
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
401-8620-0001 SALARIES $ 281,839 $ 151,064 $ 145,941 $ 231,652 $ 241,319 401-8620-0002 OVERTIME 10,658 2,430 1,350 2,143 12,366
BENEFITS 237,877 119,717 122,925 188,335 182,208
401-8620-1029 TRAINING & EDUCATION 20,000 3,704 5,705 11,410 20,000 401-8620-1033 FITNESS PROGRAM 500 59 10 16 675
401-8620-2049 UNIFORM SERVICE/LAUNDRY 4,000 2,924 2,433 3,924 4,000 401-8620-2053 OUTSIDE PRINTING SERVICE 2,000 1,764 1,109 1,789 2,000 401-8620-2072 WATER SAMPLING 7,000 2,745 2,089 3,369 7,000 401-8620-2073 SUBCONTRACTED WORK 60,000 28,187 11,694 40,000 60,000 401-8620-2078 OTHER EXPENSE 1,000 1,240 66 1,000 1,000
401-8620-3095 DEPARTMENT CONSUMABLES 20,000 21,349 18,497 20,000 50,000 401-8620-3097 SAFETY EQUIPMENT 2,000 1,000 622 2,000 2,000 401-8620-3104 COMPUTER SOFTWARE 2,500 4,680 2,802 - 2,500 401-8620-3107 TOOLS 2,000 1,802 1,046 2,000 5,000
401-8620-4121 MEETINGS & TRAVEL 1,500 - 200 1,500 1,500 401-8620-4122 DUES & MEMBERSHIP 1,500 479 644 1,500 1,500 401-8620-4123 BOOKS & PERIODICALS 500 246 - 500 500
401-8620-4124 POSTAGE 5,000 5,334 3,159 5,000 5,000
401-8620-5131 GAS & ELECTRIC 70,000 75,483 51,961 83,808 70,000 401-8620-8187 DEPARTMENT EQUIPMENT 170,000 29,550 22,589 22,589 170,000 CENTRAL SERVICES AND INTERNAL CHARGES 25,522 19,932 25,522 25,522 70,006 401-8620-9602 PRINCIPAL PAYMENTS 10,231 1,374 6,761 10,905 10,122 401-8620-9603 DEPRECIATION EXPENSE - 13,536 - - -
401-8620-9605 INTEREST EXPENSE - 184,657 - - -
401-8620-9609 CAPACITY FEE INTEREST 67,239 (55,918) - 56,586 99,853 Total $ 617,339 $ 1,002,866 $ 427,124 $ 715,548 $ 1,018,550 MANAGING DEPARTMENT: Public Works/Engineering
Water - Operations

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 206 Page | 201
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
401-8910-9125 WATERMASTER ASSESSMENT $ - $ 39,722 $ 23,987 $ 23,987 $ 25,000 401-8910-9566 WATER MASTER PLAN 15,560 2,670 4,345 15,560 20,000 401-8910-9567 WATER SECURITY UPDATES 60,000 - - - -
401-8910-9569 WELL REPLACEMENT 1,847,313 - 19,355 184,731 - 401-8910-9570 MCWD INTERTIE - 10,453 - - -
401-8910-9571 MINOR MISC WELL UPGRADES 20,166 - - - 20,000 401-8910-9576 FIRE HYDRANT INSTALLATION 25,000 - - - 60,000 401-8910-9577 COE AVE WELL - - - - 300,000
401-8910-9578 BLACKHORSE WELL POTABLE WATER - - - - 300,000 Total $ 52,845 $ 1,968,039 $ 47,687 $ 224,278 $ 725,000 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
501-8510-0001 SALARIES $ 15,247 $ 13,769 $ 10,611 $ 16,843 $ 15,754 501-8510-0002 SALARIES - 85 - - -
BENEFITS 9,628 8,146 6,615 8,633 12,821
501-8510-1033 FITNESS PROGRAM 56 65 16 25 -
501-8510-5131 GAS & ELECTRIC - 4,234 2,518 4,062 -
CENTRAL SERVICES AND INTERNAL CHARGES 206,353 182,047 206,353 206,353 56,069 501-8510-9602 PRINCIPAL PAYMENTS 7,127 1,003 4,770 7,693 9,051 501-8510-9603 DEPRECIATION EXPENSE - 16,075 - - -
501-8510-9605 INTEREST EXPENSE - 851 - - -
Total $ 226,275 $ 238,412 $ 230,882 $ 243,608 $ 93,695
MANAGING DEPARTMENT: Public Works/Engineering
Water - Engineering
MANAGING DEPARTMENT: Public Works/Engineering
Maintenance - Administration

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 207 Page | 202
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
501-8520-0001 SALARIES $ 191,718 $ 188,576 $ 126,481 $ 200,764 $ 198,790 501-8520-0002 OVERTIME 1,127 296 274 435 1,127
BENEFITS 179,672 196,188 130,940 170,827 202,766
501-8520-1029 TRAINING & EDUCATION 2,000 1,080 1,095 1,766 2,000 501-8520-1033 FITNESS PROGRAM 100 - - - 648
501-8520-2049 UNIFORM SERVICE/LAUNDRY 2,800 2,439 1,853 2,989 2,800 501-8520-2068 REFUSE DISPOSAL 7,000 5,718 814 1,313 7,000 501-8520-2078 OTHER EXPENSE 1,300 1,442 265 427 1,300
501-8520-3095 DEPARTMENT CONSUMABLES 10,000 10,442 3,651 5,889 10,000 501-8520-3097 SAFETY EQUIPMENT 500 250 246 397 500
501-8520-3107 TOOLS 1,500 2,368 135 218 1,500
501-8520-4121 MEETINGS & TRAVEL 3,000 860 - - 3,000
501-8520-4122 DUES & MEMBERSHIP 500 58 - - 500
501-8520-4123 BOOKS & PERIODICALS 4,000 2,045 1,104 1,781 4,000 501-8520-5131 GAS & ELECTRIC 5,000 - - - 5,000
501-8520-6144 VEHICLE PARTS 100,000 95,383 50,841 82,002 80,000 501-8520-6145 VEHICLE FUEL 280,000 237,143 141,169 227,692 300,000 501-8520-6146 OIL & LUBRICANTS 13,000 2,607 7,533 12,149 20,000 501-8520-6147 TIRES 25,000 19,563 6,415 25,000 25,000
501-8520-6148 OUTSIDE REPAIRS 125,000 105,599 95,602 125,000 125,000 501-8520-6149 BODY REPAIR & PAINTING 25,000 15,000 25,000 25,000 40,000 501-8520-8187 DEPARTMENT EQUIPMENT 30,000 29,081 976 20,000 30,000 CENTRAL SERVICES AND INTERNAL CHARGES 19,373 15,138 19,373 19,373 50,004 Total $ 931,276 $ 1,027,590 $ 613,768 $ 923,022 $ 1,110,935 MANAGING DEPARTMENT: Public Works/Engineering
Maintenance - Operations

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 208 Page | 203

AUTHORIZED POSITIONS
The employees for the Sanitation District are included in the Public Works & Engineering Summary Table

DEPARTMENTAL EXPENDITURES
Personnel Services $ 533,013 $ 540,593 $ 1,157,541
Services & Supplies $ 252,813 $ 227,492 $ 544,100
Capital Outlay and Debt $ 315,757 $ 867,520 $ 3,497,373 Internal Services & Central Support Charges $ 607,505 $ 508,935 $ 449,170 Total Expenditures $1,709,088 $2,144,540 $ 5,648,183

DEPARTMENTAL REVENUES
Sanitation District $ 2,975,187 $ 3,024,144 $ 3,012,159 Total Revenues $ 3,024,144 2,975,187 $ 3,012,159 $
Budget Summary
Sanitation District
FY2025
Actual
FY2026
Projected
FY2027
Proposed
The Seaside County Sanitation District Budget is being presented for informational purposes only

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 209 Page | 204
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
951-8820-0001 SALARIES $ 338,555 $ 221,931 $ 170,764 $ 271,053 $ 623,142 951-8820-0002 OVERTIME 48,265 3,424 3,359 5,331 61,928
BENEFITS 254,208 256,067 169,602 220,683 445,191
951-8820-1029 TRAINING AND EDUCATION 20,000 14,182 1,677 2,704 20,000 951-8820-1030 CONSULTANT 20,000 - - 20,000 20,000
951-8820-1033 FITNESS PROGRAM 200 31 13 21 989
951-8820-2049 UNIFORM SERVICE / LAUNDRY 4,000 3,220 2,447 3,946 4,000 951-8820-2054 EQUIPMENT REPAIR 20,000 2,426 - 2,222 20,000 951-8820-2068 REFUSE DISPOSAL 8,000 1,886 - 8,000 8,000 951-8820-2073 SUBCONTRACTED WORK 120,000 102,806 30,024 48,426 120,000 951-8820-3095 DEPARTMENT CONSUMABLES 40,000 26,278 7,114 11,474 50,000 951-8820-3097 SAFETY EQUIPMENT 3,500 3,442 3,183 5,133 3,500 951-8820-3102 COMPUTER SUPPLIES 5,000 8,353 35 56 5,000 951-8820-4121 MEETINGS AND TRAVEL 5,000 1,200 200 323 5,000 951-8820-4122 DUES AND MEMBERSHIPS 10,000 7,149 7,283 7,283 10,000 951-8820-5131 GAS AND ELECTRIC 16,000 17,715 9,453 15,247 16,000 951-8820-8187 DEPARTMENT EQUIPMENT 50,000 19,227 128 207 60,000 951-8820-8198 FOG PROGRAM 11,348 17,127 3,817 6,156 3,000 CENTRAL SERVICES AND INTERNAL CHARGES 28,554 22,404 28,554 28,554 50,004 Total $ 728,867 $ 1,002,631 $ 437,652 $ 656,822 $ 1,525,754 MANAGING DEPARTMENT: Public Works/Engineering
Sanitation District Gen. Fund - Operations
The Seaside County Sanitation District Budget is being presented for informational purposes only

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 210 Page | 205
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
951-8810-0001 SALARIES $ 13,398 $ 33,476 $ 20,314 $ 32,244 $ 13,813 951-8810-0002 OVERTIME 500 85 147 233 500
BENEFITS 10,800 17,951 9,442 11,018 11,931
951-8810-1022 LEGAL SERVICES 40,000 17,680 7,938 12,803 40,000 951-8810-1025 CITY AUDIT 10,000 - - 10,000 10,000
951-8810-1029 TRAINING AND EDUCATION 5,000 - 3,323 5,360 5,000 951-8810-1030 CONSULTANT 80,000 7,641 4,975 8,024 80,000 951-8810-1033 FITNESS PROGRAM 100 48 6 9 47
951-8810-1040 PROPERTY TAX ADMIN FEES 2,600 2,482 - 2,600 2,600 951-8810-1045 WASTE DISCHARGE FEE 4,000 - - 4,000 4,000 951-8810-2053 OUTSIDE PRINTING SERVICE 1,000 - - - 1,000 951-8810-2063 PUBLISHING & LEGAL ADVERTISING 1,000 - - - 1,000 951-8810-2078 OTHER EXPENSE 500 - - 500 500
951-8810-3095 DEPARTMENT CONSUMABLES 2,000 - 326 526 3,000 951-8810-4121 MEETINGS AND TRAVEL 500 - - 500 500
951-8810-5132 TELEPHONE 2,000 - - 2,000 2,000
951-8810-9196 IMPACT FEES 300,000 283,071 290,480 468,515 297,373 CENTRAL SERVICES AND INTERNAL CHARGES 443,435 542,788 443,435 443,435 367,763 Total $ 905,222 $ 916,834 $ 780,386 $ 1,001,769 $ 841,026 MANAGING DEPARTMENT: Public Works/Engineering
Sanitation District Gen. Fund - Administration
The Seaside County Sanitation District Budget is being presented for informational purposes only

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 211 Page | 206
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
952-8820-8198 SCSD STANDARDS PLANS $ 50,000 $ - $ - $ 50,000 $ 50,000 Total $ 67,571 $ 50,000 $ - $ 50,000 $ 50,000
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
953-8820-9203 ANGELUS WAY SEWER MAIN UPGRADE $ - $ 3,460 $ - $ - $ - 953-8820-9215 ROOT INTRUSION SWR MAIN RPLC 337,387 - - 84,347 253,040 953-8820-9216 SEWER MASTER PLAN 412,633 29,826 - 103,158 309,475 953-8820-9219 SEWER LATERAL PROGRAM 75,000 - - - -
953-8820-9315 SEWER PIPE REPLACEMENT PROGRAM 150,000 - - 75,000 275,000 953-8820-9316 MANHOLE IMPROVEMENT PROJECTS 250,000 - - 125,000 1,125,000 953-8820-9317 HILBY AVENUE SEWER UPGRADE 400,000 - - - - 953-8820-9318 BIRCH AVENUE SEWER UPGRADE 800,000 - - - - 953-8820-9319 BROADWAY SEWER REPLACEMENT 115,000 - - 11,500 103,500 953-8820-9320 DEL REY PARK SEWER UPGRADE - - - - 2,000,000 953-8820-9603 DEPRECIATION EXPENSE - 292,627 - - -
Total $ 325,913 $ 2,540,020 $ - $ 399,005 $ 4,066,015
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
953-8930-2078 #REF! $ - ($ 600) $ - $ - $ -
Total ($ 600) $ - $ - $ - $ -
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
954-8810-2090 LIABILITY INSURANCE $ 36,945 $ 42,313 $ 36,945 $ 36,945 $ 31,403 Total $ 42,313 $ 36,945 $ 36,945 $ 36,945 $ 31,403
MANAGING DEPARTMENT: Public Works/Engineering
Sanitation District Insurance Reserve - Administration
MANAGING DEPARTMENT: Public Works/Engineering
Sanitation District Insurance Reserve - Administration
MANAGING DEPARTMENT: Public Works/Engineering
Sanitation District Cap. Outlay - Operations
MANAGING DEPARTMENT: Public Works/Engineering
Sanitation District Cap. Improvement - Operations
The Seaside County Sanitation District Budget is being presented for informational purposes only

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 212 Page | 207

RECREATION DEPARTMENT

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 213 Page | 208
Who We Are:

The Recreation Department provides high-quality park and recreation facilities, programs, services, and natural areas that meet the needs of the diverse community we serve. These essential assets connect people to place, self, and others. The department is responsible for the management of four major recreation facilities and the provision of recreation programs for families, youth, and senior citizens.

Fiscal Year 2025 Accomplishments and Fiscal Year 2026 Goals:

This past fiscal year, the Recreation Department hosted a number of significant events such as the 8th Annual Parent University, Seaside Stars on Broadway and the Cityʼs 70th Birthday Celebration which included a drone show. The Art and History Commission accomplished four additional art projects—two Oldemeyer Center Murals, Preschool Mural and Utility Box Program. The Parks and Recreation Commission had fostered the 2nd annual residential tree give-away program, and worked with the neighborhood Improvement Commission to resurface the Wheeler Street Tennis courts to include Pickleball.

For 2026, we hope to expand our current programs and community services by adding multiple new programs and events throughout the year. The Department will also focus on completing our strategic priorities of becoming a Blues Zones Project Certification community, and work with the Chevron Fab foundation to the Fab Lab implementation. Lastly, we will continue to work with the community to identify the needs of our youth and teens by offering our Youth Employment Program. (Strategic Priority Alignment: Effective Accessible Government, Vibrant Local Economy, Diverse, Inclusive Community, Community Safety & Quality of Life)
Recreation
Divisions
Youth & Education Center | Youth Resource Center | Patullo Swim Center | Oldemeyer Center Soper Community Center | Family and Community Support

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 214 Page | 209
Who We Are:

The Recreation Department provides high-quality park and recreation facilities, programs, services, and natural areas that meet the needs of the diverse community we serve. These essential assets connect people to place, self, and others. The department is responsible for the management of four major recreation facilities and the provision of recreation programs for families, youth, and senior citizens.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

This past fiscal year, the Recreation Department accomplished a number of achievements such as hosting our 50th Older Adult Community Holiday Luncheon, upgraded facility reservation platform software, awarded $10k Chevron STEM Grant, launched a new art exhibit gallery at the Oldemeyer Center, a number of significant events such as the 9th Annual Parent University, 4th Class of Seaside Stars on Broadway and help facilitate the 50th Anniversary Celebration for the Laguna Grande Joint Powers Agency. The Art and History Commission accomplished three additional art projects—Seaside Library Mural, Postcard Program and Utility Box Program. In addition, the department has seen significant growth in the Older Adults program with the participation in the of the annual National Senior Fitness Day on May 27, 2026, and has expanded the STEM program by launching an ROV camp.

For 2027, we hope to expand our current programs and community services by adding multiple new programs and events throughout the year. The Department will also focus on completing our strategic priorities and work with the Chevron Fab foundation for the Fab in the Box implementation. Lastly, we will continue to work with the community to identify the needs of our youth and teens by offering our Youth Employment Program.
(Strategic Priority Alignment: Effective Accessible Government, Vibrant Local Economy, Diverse, Inclusive Community, Community Safety & Quality of Life)
Recreation
Divisions
Youth & Education Center | Youth Resource Center | Patullo Swim Center | Oldemeyer Center Soper Community Center | Family and Community Support

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 215 Page | 210
Recreation Department
Recreation Director
Recreation Superintendent
Family &
Community
Support
Practitioner
Family &
Community Support
Technician (2)
Youth Center
Supervisor
Youth Resource
Center Coordinator
Senior Facility
Attendant
Custodian
Recreation
Supervisor
Administrative Assistant
Recreation Program
Coordinator (2)
Administrative Analyst
(BSCC Grant)

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Page | 211
Packet Page 216

AUTHORIZED POSITIONS
Number of Full-Time Employees 12 12 13

DEPARTMENTAL EXPENDITURES
Personnel Services $ 3,743,477 $ 4,036,813 $ 4,440,281
Services & Supplies $ 1,444,887 $ 2,465,846 $ 4,791,592 Capital Outlay and Debt $ 41,913 $ 38,044 $ 47,684
Internal Services & Central Support Charges $ 850,120 $ 844,405 $ 2,744,340 Total Expenditures $6,080,398 $7,385,108 $ 12,023,897

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $ 441,649 $ 374,211 $ 442,479 Special Revenue Fund $ 242,977 $ 1,884,467 $ 4,008,211
Grants and Other Revenue $ 251,690 $ - $ -
General Taxes $5,585,731 $5,126,431 $7,573,207
Total Revenues $ 7,385,108 6,522,047 $ 12,023,897 $
Budget Summary
Recreation Department
FY2025
Actual
FY2026
Projected
FY2027
Proposed

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 217 Page | 212
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-9100-0001 SALARIES $ 289,652 $ 392,556 $ 176,784 $ 280,610 $ 422,963 100-9100-0002 OVERTIME 1,000 16 - - 1,000
100-9100-0020 PART-TIME HOURLY WAGES 22,242 38,821 26,988 42,838 46,717 BENEFITS 149,227 179,406 98,618 126,805 187,245
100-9100-1029 TRAINING & EDUCATION 3,000 804 623 1,002 3,000 100-9100-1033 FITNESS PROGRAM 1,080 346 - - 648
100-9100-2043 TEMPORARY CONTRACT SERVICES 3,000 4,062 4,858 7,474 7,000 100-9100-2049 UNIFORM SERVICE/LAUNDRY 1,000 1,036 270 434 1,000 100-9100-2053 OUTSIDE PRINTING SERVICE 10,000 8,265 4,374 10,000 10,000 100-9100-2054 EQUIPMENT REPAIR 1,000 - - - 1,000
100-9100-2073 SUBCONTRACTED WORK 5,000 3,985 3,334 4,000 5,000 100-9100-2074 BANK FEES & MISC CHARGES 13,116 19,179 10,543 25,000 15,000 100-9100-2087 EQUIPMENT RENTAL 1,000 (165) - - 1,000
100-9100-3093 JANITORIAL SUPPLIES - 123 - - -
100-9100-3095 DEPARTMENT CONSUMABLES 10,000 11,936 8,303 10,000 10,000 100-9100-3102 COMPUTER SUPPLIES 2,500 1,307 3,196 3,196 3,000 100-9100-3104 COMPUTER SOFTWARE 11,500 12,409 9,103 11,236 15,000 100-9100-4121 MEETINGS & TRAVEL 2,500 557 1,078 2,500 2,500 100-9100-4122 DUES & MEMBERSHIP 2,000 770 - 2,000 2,000 100-9100-5135 MOBILE COMMUNICATIONS 12,000 10,045 4,446 7,149 12,000 100-9100-8192 EQUIPMENT 1,500 2,008 1,492 1,492 3,000
CENTRAL SERVICES AND INTERNAL CHARGES 486,688 562,420 486,688 486,688 3,106,283 100-9100-9602 PRINCIPAL PAYMENTS 33,622 27,523 22,411 33,622 35,184 100-9100-9605 INTEREST EXPENSE - 6,034 - - -
Total $ 1,283,442 $ 1,062,626 $ 863,109 $ 1,056,045 $ 3,890,539 MANAGING DEPARTMENT: Recreation
Administration

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 218 Page | 213
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-9105-0001 SALARIES $ 118,484 $ 104,921 $ 79,812 $ 126,686 $ 116,668 100-9105-0002 OVERTIME 2,000 655 281 446 2,000
100-9105-0020 PART-TIME HOURLY WAGES 175,567 146,575 108,012 171,448 181,985 BENEFITS 122,917 94,930 90,006 122,138 147,571
100-9105-1029 TRAINING & EDUCATION 1,000 - - 1,000 1,000 100-9105-1033 FITNESS PROGRAM 540 - - - 432
100-9105-2049 UNIFORM SERVICE/LAUNDRY 15,420 12,705 5,162 8,061 15,420 100-9105-2073 SUBCONTRACTED WORK 5,000 3,935 809 1,300 5,000 100-9105-3093 JANITORIAL SUPPLIES 60,000 64,435 32,301 51,097 60,000 100-9105-3097 SAFETY EQUIPMENT 4,000 3,813 - - 4,000
CENTRAL SERVICES AND INTERNAL CHARGES (344,660) (319,379) (344,660) (344,660) (491,603) Total $ 112,591 $ 160,268 ($ 28,277) $ 137,514 $ 42,472 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-9200-0001 SALARIES $ 73,284 $ 71,493 $ 38,566 $ 61,216 $ 76,444 100-9200-0002 OVERTIME 1,000 89 328 520 1,000
100-9200-0020 PART-TIME HOURLY WAGES 199,195 152,307 64,135 101,802 88,349 BENEFITS 80,683 82,947 58,301 69,290 70,396
100-9200-1029 TRAINING & EDUCATION 3,000 2,610 420 675 3,000 100-9200-1033 FITNESS PROGRAM 540 106 135 214 302
100-9200-2043 TEMPORARY CONTRACT SERVICES 2,500 436 485 780 2,500 100-9200-2044 COPIER SERVICES 8,000 6,861 3,580 5,757 8,000 100-9200-2053 OUTSIDE PRINTING SERVICE 1,000 819 - - 1,000 100-9200-2063 PUBLISHING & LEGAL ADVERTISIN 3,500 2,955 3,215 3,215 3,500 100-9200-2070 ALARM SERVICE 8,000 3,632 3,170 5,097 10,000 100-9200-2075 CONTRACT INSTRUCTORS 18,000 12,546 6,853 10,019 18,000 100-9200-3095 DEPARTMENT CONSUMABLES 15,000 30,268 10,554 15,000 15,000 100-9200-4121 MEETINGS & TRAVEL 1,000 - - 1,000 1,000
100-9200-7132 SENIOR EXCURSIONS 10,000 10,696 10,200 10,000 - 100-9200-7190 ART PROGRAM 4,000 5,340 3,014 2,976 4,000 100-9200-8192 EQUIPMENT PURCHASE 2,500 6,062 578 930 7,500 CENTRAL SERVICES AND INTERNAL CHARGES 75,577 27,940 75,577 75,577 33,318 Total $ 417,107 $ 506,779 $ 279,111 $ 364,068 $ 343,309 MANAGING DEPARTMENT: Recreation
Janitorial Services
MANAGING DEPARTMENT: Recreation
Community Center

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 219 Page | 214
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-9220-3095 DEPARTMENT CONSUMABLES $ - $ - $ - $ - $ 5,000 100-9220-4206 FARMER'S MARKET 34,800 - 18,128 34,800 34,800 100-9220-7130 MOVIES IN THE PARK 3,000 2,987 1,555 731 3,000 100-9220-7131 FATHER DAUGHTER DANCE 2,000 2,201 885 1,427 2,000 100-9220-7134 FARMER'S MARKET 5,000 47,369 7,502 7,502 7,500 100-9220-7135 ART & HISTORY COMMISSION PROJECTS - 272 - - - 100-9220-7172 CITY BIRTHDAY 10,000 24,890 5,749 9,244 10,000 100-9220-7174 BLACK HISTORY MONTH 7,000 - 6,088 6,000 7,000 100-9220-7175 SUMMER PARK CONCERTS 35,000 36,523 33,297 35,000 40,000 100-9220-7176 4th OF JULY 18,000 17,167 12,167 18,000 18,000 100-9220-7181 HALLOWEEN PARTY 9,000 8,090 5,891 5,369 9,000 100-9220-7182 HOLIDAY SNOW FESTIVAL 17,000 17,305 18,949 18,949 19,000 100-9220-7185 BROADWAY EVENTS 4,000 3,621 2,697 2,697 10,000 100-9220-7186 EASTER EGG HUNT 7,000 6,585 3,016 7,000 7,000 100-9220-7187 INTERNATIONAL DAY - - 3,013 3,263 -
100-9220-7188 GUELAGUETZA DAY 20,000 17,132 21,482 21,482 22,000 100-9220-7190 SYRC EVENTS 5,000 3,116 265 265 5,000
CENTRAL SERVICES AND INTERNAL CHARGES 11,416 7,936 11,416 11,416 - Total $ 195,195 $ 188,216 $ 152,102 $ 183,147 $ 199,300 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-9250-0001 SALARIES $ 196,022 $ 185,230 $ 124,681 $ 197,907 $ 200,612 100-9250-0002 OVERTIME 1,000 - - - 1,000
BENEFITS 100,812 97,607 72,377 96,567 115,901
100-9250-1029 TRAINING & EDUCATION 7,500 3,832 1,903 2,954 7,500 100-9250-1033 FITNESS PROGRAM 1,620 - - - 432
100-9250-2049 UNIFORM SERVICE/LAUNDRY 1,000 492 - - 1,000 100-9250-2054 EQUIPMENT REPAIR 500 - - - 500
100-9250-3095 DEPARTMENT CONSUMABLES 13,000 13,325 2,911 6,000 13,000 100-9250-4203 COMM SOCIAL SRV GRT 420,000 411,400 406,613 406,613 400,000 100-9250-4207 SATELLITE OFFICE - 22,094 - - -
CENTRAL SERVICES AND INTERNAL CHARGES 136,700 243,534 136,700 136,700 20,002 Total $ 977,513 $ 878,153 $ 745,185 $ 846,740 $ 759,946 MANAGING DEPARTMENT: Recreation
Community Events
MANAGING DEPARTMENT: Recreation
Family & Community Support

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 220 Page | 215
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-9310-0001 SALARIES $ 192,919 $ 179,185 $ 118,794 $ 188,562 $ 190,040 100-9310-0002 OVERTIME 1,000 377 277 440 1,000
100-9310-0020 PART-TIME HOURLY WAGES 772,258 706,867 477,337 757,677 760,892 BENEFITS 139,250 128,271 108,954 141,176 173,895
100-9310-1027 BACKGROUND INVESTIGATION 4,000 513 - - 4,000 100-9310-1029 TRAINING & EDUCATION 3,000 4,517 74 2,000 3,000 100-9310-1033 FITNESS PROGRAM 540 - - - 432
100-9310-2049 UNIFORM SERVICE/LAUNDRY 3,500 3,513 - - 3,500 100-9310-2054 EQUIPMENT REPAIR 500 - - - 500
100-9310-2073 SUBCONTRACTED WORK 3,000 11,896 2,503 3,000 3,000 100-9310-3095 DEPARTMENT CONSUMABLES 7,000 8,208 5,798 4,493 7,000 100-9310-3102 COMPUTER SUPPLIES 3,500 2,288 930 1,311 3,500 100-9310-7132 EXCURSIONS 2,000 1,979 1,445 2,000 2,000
100-9310-7133 TEEN EVENTS 3,000 3,046 2,578 3,000 3,000 100-9310-7135 MUSIC & ART 1,000 600 642 716 1,000
100-9310-7170 COMMUNITY SUPPORT 50,000 50,000 - - 50,000 100-9310-8187 DEPARTMENT EQUIPMENT 2,000 287 701 2,000 2,000 CENTRAL SERVICES AND INTERNAL CHARGES 185,870 117,616 185,870 185,870 33,318 Total $ 1,219,165 $ 1,374,337 $ 905,903 $ 1,292,245 $ 1,242,077 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-9320-0001 SALARIES $ - $ - $ 1,500 $ 2,381 $ -
100-9320-0002 OVERTIME 2,000 1,345 944 1,498 2,000
100-9320-0020 PART-TIME HOURLY WAGES 269,997 302,594 265,488 368,734 409,151 BENEFITS 33,412 52,403 48,585 64,782 72,528
100-9320-1029 TRAINING & EDUCATION 1,500 - - 1,500 1,500 100-9320-2043 TEMPORARY CONTRACT SERVICES 2,000 185 - - 2,000 100-9320-2049 UNIFORM SERVICE/LAUNDRY 5,500 4,196 1,317 2,117 5,500 100-9320-2063 PUBLISHING & LEGAL ADVERTISIN 1,000 970 - 1,000 1,000 100-9320-2073 SUBCONTRACTED WORK 5,000 4,500 2,561 4,117 5,000 100-9320-3092 STEM PROGRAM SUPPLIES 10,000 22,810 9,732 12,363 20,000 100-9320-3095 DEPARTMENT CONSUMABLES 20,000 24,214 13,381 20,000 20,000 100-9320-3102 COMPUTER SUPPLIES 1,500 521 2,265 2,265 1,500 100-9320-7136 CAMP EVENTS 2,000 1,906 1,618 1,618 2,000 CENTRAL SERVICES AND INTERNAL CHARGES 41,782 21,368 41,782 41,782 - Total $ 437,012 $ 395,691 $ 389,173 $ 524,158 $ 542,179 MANAGING DEPARTMENT: Recreation
Youth Education & Resource Center
MANAGING DEPARTMENT: Recreation
After School & Intercession Services

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 221 Page | 216
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
BENEFITS $ - $ 7,371 $ 279 $ - $ -
CENTRAL SERVICES AND INTERNAL CHARGES 1,712 1,586 1,712 1,712 - Total $ 8,957 $ 1,712 $ 1,991 $ 1,712 $ -
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-9340-0002 OVERTIME $ 1,500 $ 135 $ - $ - $ 1,500
100-9340-0020 PART-TIME HOURLY WAGES 135,258 125,232 166,473 231,213 191,569 BENEFITS 6,234 7,179 6,139 9,354 8,737
100-9340-1029 TRAINING & EDUCATION 1,000 - - 1,000 1,000 100-9340-2049 UNIFORM SERVICE/LAUNDRY 5,000 2,005 2,864 4,606 3,000 100-9340-2063 PUBLISHING & LEGAL ADVERTISIN 1,000 118 59 95 1,000 100-9340-2073 SUBCONTRACTED WORK 13,000 13,280 4,320 6,946 15,000 100-9340-3095 DEPARTMENT CONSUMABLES 8,000 11,215 6,284 8,306 8,000 100-9340-7136 SUPPORT SEASIDE RAIDERS 7,500 4,453 7,500 7,500 7,500 100-9340-7137 RENTAL - INDOOR FACILITIES 5,500 5,532 2,200 3,537 5,500 CENTRAL SERVICES AND INTERNAL CHARGES 16,056 13,248 16,056 16,056 - Total $ 182,396 $ 200,048 $ 211,895 $ 288,613 $ 242,806 MANAGING DEPARTMENT: Recreation
School Intersessional Services
MANAGING DEPARTMENT: Recreation
Athletics Services

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 222 Page | 217
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-9350-0001 SALARIES $ - $ - $ 1,500 $ 2,381 $ -
100-9350-0020 PART-TIME HOURLY WAGES 115,836 104,992 77,062 122,321 92,692 BENEFITS 33,116 27,987 29,658 31,714 27,433
100-9350-1029 TRAINING & EDUCATION 1,500 1,466 (95) (95) 1,500 100-9350-2049 UNIFORM SERVICE/LAUNDRY 1,000 584 43 69 1,000 100-9350-2073 SUBCONTRACTED WORK 5,000 10,170 5,781 5,781 5,000 100-9350-3095 DEPARTMENT CONSUMABLES 5,500 6,344 2,294 3,554 5,500 100-9350-3102 COMPUTER SUPPLIES 500 865 186 299 500
CENTRAL SERVICES AND INTERNAL CHARGES 11,636 8,065 11,636 11,636 - Total $ 160,472 $ 174,089 $ 128,065 $ 177,659 $ 133,625 Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
100-9400-0001 SALARIES $ 76,421 $ 72,096 $ 43,734 $ 69,420 $ 79,688 100-9400-0002 OVERTIME 1,000 346 23 36 1,000
100-9400-0020 PART-TIME HOURLY WAGES 498,362 357,802 252,173 400,274 334,527 BENEFITS 107,534 95,991 83,148 101,730 94,220
100-9400-1029 TRAINING & EDUCATION 5,500 7,149 3,088 4,357 5,500 100-9400-1033 FITNESS PROGRAM - - - - 432
100-9400-2049 UNIFORM/LAUNDRY SERVICE 3,500 3,033 1,438 1,865 3,500 100-9400-2054 EQUIPMENT REPAIR 2,500 3,000 495 1,500 2,500 100-9400-2063 PUBLISHING & LEGAL ADVERTISIN 500 217 133 214 500 100-9400-2073 SUBCONTRACTED WORK 1,000 - 382 614 1,000
100-9400-3095 DEPARTMENT CONSUMABLES 7,500 6,647 4,372 6,282 7,500 100-9400-3097 SAFETY EQUIPMENT 1,700 2,111 1,838 1,727 2,500 100-9400-7138 LIFEGUARD 500 1,188 435 486 500
100-9400-7140 SHARKS 250 1,036 - - 250
100-9400-7141 SWIM LESSONS 5,000 8,745 2,004 3,102 5,000 CENTRAL SERVICES AND INTERNAL CHARGES 200,915 160,917 200,915 200,915 - Total $ 720,278 $ 912,182 $ 594,177 $ 792,520 $ 538,617 MANAGING DEPARTMENT: Recreation
Pre School Services
MANAGING DEPARTMENT: Recreation
Swim Center

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 223 Page | 218
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
BENEFITS $ 607 $ 7,621 $ 53,876 $ 607 $ 814
100-9500-7132 EXCURSIONS - - - - 15,000
100-9500-7125 SENIOR ACTIVITIES - - - - 65,000
CENTRAL SERVICES AND INTERNAL CHARGES 1,350 1,068 1,350 1,350 - Total $ 8,689 $ 1,957 $ 55,226 $ 1,957 $ 80,814
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
CENTRAL SERVICES AND INTERNAL CHARGES $ 744 $ 925 $ 925 $ 925 $ - Total $ 744 $ 925 $ 925 $ 925 $ -
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
202-7410-0001 SALARIES $ 314,624 $ 16,517 $ 60,008 $ 94,387 $ 220,237 BENEFITS 140,471 1,161 18,223 42,141 98,330
202-7410-1025 PROGRAM AUDIT 25,000 - - 7,500 17,500
202-7410-1029 TRAINING & EDUCATION 6,947 - - 2,084 4,863 202-7410-1030 CONSULTANT 8,406 12,000 2,000 2,522 5,884 202-7410-2073 SUBCONTRACTED WORK 12,394 - - 3,718 8,676 202-7410-2130 PROP 47 PROJECT EVALUATION & MONITORING 301,131 - - 90,339 210,792 202-7410-3095 DEPARTMENT CONSUMABLES 24,500 - - 7,350 17,150 202-7410-3102 COMPUTER SUPPLIES 24,500 - - 7,350 17,150 202-7410-4121 MEETINGS & TRAVEL 6,947 - - 2,084 4,863
202-7410-8001 MOBILE COMMUNICATIONS 4,677,635 266,925 347,658 1,403,291 3,274,345 202-7410-9109 CAPITAL OUTLAY 122,000 - - 36,600 85,400

CENTRAL SERVICES AND INTERNAL CHARGES - - - - -
Total $ 296,603 $ 5,726,016 $ 427,889 $ 1,717,805 $ 4,008,211 MANAGING DEPARTMENT: Recreation
BSCC Prop 47
MANAGING DEPARTMENT: Recreation
Senior/Human Services
MANAGING DEPARTMENT: Recreation
Contract Classes

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 224 Page | 219
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
245-9250-1029 TRAINING & EDUCATION $ - $ - $ - $ - $ 20,000 Total $ - $ - $ - $ - $ 20,000
Account Account Name FY 2025
Actual
FY 2026
Adjusted
Budget
Activity thru
02/23/2026
FY 2026
Projected
FY 2027
Proposed
Budget
251-9500-7125 SENIOR ACTIVITIES $ 45,000 $ 57,178 $ 43,037 $ - $ - CENTRAL SERVICES AND INTERNAL CHARGES - 3,057 - - -
Total $ 60,235 $ 45,000 $ 43,037 $ - $ -
MANAGING DEPARTMENT: Recreation Department
Opioid Settlement
MANAGING DEPARTMENT: Recreation
Senior/Human Services

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 225 Page | 220

BUDGET DETAIL
City of Seaside FY 2026/27 Proposed Budget
Packet Page 226 Page | 221

ENTERPRISE FUNDS
City of Seaside FY 2026/27 Proposed Budget
Page | 222

ENTERPRISE FUNDS
Packet Page 227

ENTERPRISE FUNDS
City of Seaside FY 2026/27 Adopted Budget
Page | 223

ENTERPRISE FUNDS OVERVIEW
Enterprise Funds are used to account for operations that are supported by a fee charged to external users for services, similar to a private business. The accrual basis of accounting is utilized by all Enterprise funds and therefore ending balances are referred to as “Net Position” rather than “Fund Balance”.

The City has two Enterprise Funds: the Water fund and the Golf fund.

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ENTERPRISE FUNDS
City of Seaside FY 2026/27 Adopted Budget
Page | 224
Seaside Municipal Water System
The City of Seaside’s Municipal Water System (SMWS) provides water service to approximately 800 accounts within a portion of Seaside, California. The SMWS is one of three water providers to Seaside residents, including California American Water Company and Marina Coast Water District.

The SMWS is a self-sustaining enterprise, meaning revenues (mostly sourced from water rates) aim to recover the cost to operate and maintain the water system The water fund receives revenues from user charges based on water usage. All expenditures for the operation of the water system including maintenance, capital outlay, debt service, and depreciation are charged to this fund.

Rates were last assessed through a study in 2019. Primary cost factors impacting water rates include the increasing cost of operations and maintenance as well as over $3 million of capital improvement projects needed to repair aging infrastructure. Although the rate increases between 2019 and 2022 increased revenues as planned, debt financing for capital needs was not pursued as outlined in the plan.

The Seaside Municipal Water System is managed by the City’s Public Works and Engineering department.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

In Fiscal Year 2025-26 the Seaside Municipal Water system provided service to 798 customers. A water rate study was also underway to in order assess potential rate increases that may take place in 2026-27.

In Fiscal Year 2026-27, Seaside Muni plans to implement a new water rate based on study developed in previous years. In addition, the Water Enterprise plans to pursue a Well Replacement project with completion of the design phase and start of construction, and complete a Water Master Assessment to reimburse the Seaside Groundwater Basin Watermaster for their administration and operations cost.

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ENTERPRISE FUNDS
City of Seaside FY 2026/27 Adopted Budget
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ENTERPRISE FUNDS
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WATER RATES:

Monthly Meter Charges
(Fixed Rates)
Meter Size
Effective
1/1/2022
3/4" or less $39.67
1 Inch Meter $66.12

1.5 Inch Meter $132.24
2 Inch Meter $211.59
3 Inch Meter $396.73
4 Inch Meter $661.21
6 Inch Meter $1,322.42

MONTHLY CONSUMPTION CHARGES
Effective Tier 1 Tier 2
4/30/2023 $10.60 per
unit
$17.80 per
unit
Single Family Residential (per dwelling) 0 - 3.7 3.7 +
Multifamily #1 (per meter) - Del Monte Manor 0 - 618.2 618.2 + Multifamily #2 (per meter) - Villa Del Monte 0 - 156.5 156.5 + School #1 (per student) - Martin Luther King 0 - .4327 .4327 + School #2 (per student) - Highland Elementary 0 - .4440 .4440 + School #3 (per student) - International School of Monterey 0 - .4056 .4056 + Church #1 (per meter) - Greater Victory Temple 0 - 19.8 19.8 + Church #2 (per meter) - Seventh Day Adventist 0 - 3.7 3.7 + Fire Department 0 - 3.7 3.7 +
1 unit = 748 gallons
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ENTERPRISE FUNDS
City of Seaside FY 2026/27 Adopted Budget
Page | 227
Budget Outlook: As will be seen on the following pages the Seaside Municipal Water System expects revenues of $1.3M in FY 2026-27 as compared with expenditures of $1.8M.

A decrease in net position ($638k) is budgeted. The decrease is primarily due to capital project work planned in the upcoming year, most notably a Well Replacement Project and related improvements for design. The fund has sufficient resources projected at FY 2026-27 year-end, in the form of net position, available to absorb the decrease.

The preliminary estimated overall cost of the New Well project has been revised down from $15.5M to $5.0M. One part of the downward revision is due to the removal of the water line necessary to deliver water to the Campus Town development project from the scope of the project. The planning and design phase began in fiscal year 2022-23 and 2023-24 respectively. A roll-forward budget amount of $1.5M is estimated.

The City will continue looking for any infrastructure grant fund available from the Federal Government and/or low interest loans from the State of California. The City feels that once the design phase is complete and the project is “shovel ready” many more grant dollars will become obtainable for the construction phase of the project.

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ENTERPRISE FUNDS
City of Seaside FY 2026/27 Adopted Budget
Page | 228
Budget Comparison by Budget Year
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Actual Actual Actual Actual Actual Projected Proposed
Results Results Results Results Results Budget Budget
$ 968,562 $ 849,250 $1,264,328 $2,344,909 $2,549,397 $2,739,611 $2,672,915 Fees & Charges 1,029,925 1,267,780 1,079,871 1,258,497 1,309,698 1,136,237 1,212,476 Grant Revenue - 32,304 - - - - -
Reimbursements - - - - - - -
Miscellaneous-Other 3,487 4,162 (231) 69 3,691 1,226 1,213 Income from Investments 1,842 680 24,651 60,797 74,221 77,647 79,716 Transfers In 1,500,000 - - - -
1,035,253 1,304,925 2,604,291 1,319,362 1,387,610 1,215,110 1,293,406 Personnel Services 167,529 356,817 605,695 450,593 249,803 434,804 450,899 Services & Supplies 584,715 176,521 517,530 173,363 242,298 424,667 1,127,000 Other 62,694 62,637 124,198 90,748 275,643 - -
Internal Service Charge 46,841 47,551 49,550 47,964 53,636 54,496 108,539 Administrative Allocation 285,386 238,927 221,807 338,166 425,769 300,348 135,388 Debt Service (0) (8) 1,348 9,248 (54,544) 67,491 109,976 1,147,165 882,444 1,520,128 1,110,082 1,192,605 1,281,806 1,931,801 (111,911) 422,481 1,084,163 209,280 195,005 (66,696) (638,395) Ending Net Position- Seaside Municipal Water $ 849,250 $1,264,328 $2,344,909 $2,549,397 $2,739,611 $2,672,915 $2,034,520 Capital Projects Encumbered (1,561,389)
Unrestricted Net Position 473,132
Sub-Total Revenue
Change in Net Position
Expenses
Sub-Total Expenses

SEASIDE MUNICIPAL WATER
Revenues
Beginning Balance
Packet Page 233

ENTERPRISE FUNDS
City of Seaside FY 2026/27 Adopted Budget
Page | 229
Packet Page 234

ENTERPRISE FUNDS
City of Seaside FY 2026/27 Adopted Budget
Page | 230
Golf Course Enterprise
The City of Seaside is home to the Bayonet and Black Horse golf courses, once part of the Fort Ord military base. These courses are now open to the public and host PGA Tour events, including the 2012 PGA Professional National Championship. This fund is used to account for the operations of the golf courses.

The Golf courses are operated according to a Ground Lease by and between the City of Seaside and Seaside Golf Acquisition Group, LLC. The operator pays an annual percentage rent to the City’s general fund based on a calculation of Gross Revenue. The minimum annual rent payment was initially $100,000 and increases when certain gross revenue thresholds are met. With the Golf Course now being watered with Recycled Water, the minimum annual rent has increased to $200,000. The City is required to provide up to four hundred acre feet of water per lease year. Any amount used above that threshold is paid by the lessee.

Further, an annual payment is received from the operator, and is used by the City’s Golf Enterprise fund to retire debt. The outstanding capital as of June 30, 2025 will be $2,665,000.

Retirement of debt is the only operational activity conducted by the City.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

In fiscal year 2025-26, the Golf Enterprise made a debt service payment for $333k. The Enterprise also continues to use recycled water from Marina Coast Water District rather than potable water from the Seaside Groundwater Basin.

In Fiscal Year 2026-27, the Golf Enterprise expects to continue making debt service payments on the irrigation infrastructure. Additionally, a new hotel development is expected to get under way at the Golf Course.

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ENTERPRISE FUNDS
City of Seaside FY 2026/27 Adopted Budget
Page | 231
Packet Page 236

SPECIAL REVENUE & GRANTS
City of Seaside FY 2026/27 Proposed Budget
Packet Page 237 Page | 232
Special Revenue & Grants
Special Revenue Funds account for revenues received that have restrictions placed on their use or are committed for specified purposes either through statute or by City Council policy. The City has a number of different special revenue funds, including grants received from Federal, State, and other Agencies.

The City of Seaside actively seeks grants to augment ongoing revenue sources. Over the years, the City has been very successful in obtaining grant funding for a wide variety of projects, ranging from planning activities to community services and capital projects. Historically, all City departments have been involved in seeking and administering grants.

The City expects to apply for additional grants for which awards have not yet been announced, and any awards could provide additional funding for activities in the FY 2026/27 budget year. If additional funds are awarded, budget amendments will be processed, as needed, to reflect grant revenues and expenditures.

To review a fund balance analysis for each fund please refer to page 54 of this budget document.

Current Year Highlights
 CDBG grant; ADA Curb
Ramp Project; $240K
 RSTP Mid-Cycle;
Broadway Ave Corridor;
$4M
 RSTP Fair Share;
Citywide Traffic Calming;
$201.4K
 ATP Grant; Broadway
Ave Corridor; $9.9M
(Estimated Balance)
 Gas Tax; $890.7K
 SB1-RMRA; $859K
 Measure X funds; $1.3M
 PLHA Grant; 2nd
Allocation; $330K
 RTP Grant; Laguna
Grande Park; $1.6M
Note: Current year highlights
are year-end projections,
unaudited and subject to
change.

Grants staff are pursuing
 FY2027 CDBG-HUD
allocation for public
services programs and
CIP projects.
 Federal Community
Project Funding (Panetta
Grant) for the City’s San
Pablo Pedestrian Bridge
Project.

SPECIAL REVENUE & GRANTS
City of Seaside FY 2026/27 Proposed Budget
Packet Page 238 Page | 233
Special Revenue
Fund Descriptions
Fund No. Fund Name/Managing Dept. Description
246;297 Housing This fund accounts for City Housing
activities and was created as a result of
the Dissolution of the Redevelopment
Agency.

Managing Dept: Community,
Housing & Economic Development
247 Housing Non-Profit This fund was established to account for the Housing Non-Profit which is
supported by Merged Housing Funds.

Managing Dept: Community,
Housing & Economic Development
248 Permantent Local Housing Allocation This fund was established to account for the PLHA program allocation received
from the California Department of
Housing and Community Development.

Managing Dept: Community,
Housing & Economic Development
271 Stormwater This fund was established to account for revenues and expenditures related to
the operation and maintenance of the
City’s storm drain and stormwater
management system. Currently the only
funding source for this fund is the City's
general fund.

Managing Dept:

Public Works & Engineering
329 FORA Bond Grant funds for the removal of blight and remediation activity on former Ft. Ord
properties within Seaside.

Managing Dept:

Public Works & Engineering
113 POMA Presidio of Monterey Authority fund is
used to account for the revenues and
expenditures associated with the
maintenance of facilities and
infrastructure at the Presidio of
Monterey Annex.

Managing Dept:

Public Works & Engineering
200 CDBG This fund is used to account for any
grants from the Federal Community
Development Act.

Managing Dept: Community,
Housing & Economic Development
210 Streets; Gas Tax Fund The City’s Gas Tax allocations are recorded in this fund. The use of these
funds is restricted to the maintenance,
repair, and design of streets by State
and Federal legislation.

Managing Dept:

Public Works & Engineering

SPECIAL REVENUE & GRANTS
City of Seaside FY 2026/27 Proposed Budget
Packet Page 239 Page | 234
Special Revenue
Fund Descriptions (continued)
Fund No. Fund Name/Managing Dept. Description
211 Transportation Safety & Investment This fund accounts for revenues and expenditures related to the Measure X
sales tax measure.

Managing Dept:

Public Works & Engineering
212 Transportation Capital Project This fund accounts for all of the City's Transportation capital projects. All
costs are accounted for in this fund
and revenue is received in the form of
inter-fund transfers from various other
special revenue funds as well as the
general fund.

Managing Dept:

Public Works & Engineering
214 SB1-RMRA This fund is used to account for the
state allocations to the City for basic
road maintenance, rehabilitation, and
critical safety projects on the local
streets and roads system.

Managing Dept:

Public Works & Engineering
220 Proposition 172 This fund is used to account for the sales tax designated to be spent by
cities only for public safety services.

Managing Dept:

Police/Fire
2xx Public Safety This fund accounts for various grants related to Public Safety, including; DOJ
safety equipment, Public Safety
courses taught by City of Seaside
personnel, Asset Forfeiture funds and
Peninsula Regional Violence and
Narcotics Task Force funds.

Managing Dept:

Police/Fire
221 Supplemental Law Enforcement The California Supplemental Law Enforcement fund is used to track
State revenues distributed through the
County of Monterey. The funds are
restricted to specific uses in the Police
Department.

Managing Dept:

Police

SPECIAL REVENUE & GRANTS
City of Seaside FY 2026/27 Proposed Budget
Packet Page 240 Page | 235
Special Revenue
Fund Descriptions (continued)
Fund No. Fund Name/Managing Dept. Description
245 National Opioids Settlement The Opioids Settlement fund is used to track the funds received from various
National Opioids Settlement Trust
accounts. The funds are restricted to be
spent on opioid remediation activities.

Managing Dept:

Police
106;231 SAFER FEMA Grant This fund is used to account for any grants received by the City for
emergency preparedness as well as the
revenue and expenditures related to a
FEMA grant for additional staffing of
firefighters.

Managing Dept:

Police/Fire
202 Prop 47 BSCC Grant This fund is used to account for the grant received from the State of
California, Board of State and
Community Corrections, which
expenditures are restricted to activities
identified in the Proposition 47 grant
program agreement.

Community Services
Managing Dept: Recreation
251- 257 Community Services This fund accounts for various grants related to Community Services,
including; Found Property, Senior
Programs, Oldemeyer Center
Maintenance, Youth Center
Maintenance, Soper Field Community
Center Maintenance, Swimming Pool
Maintenanc and Parks Maintenance.

Funding is largely provided by
Recreation activity fees.

Managing Dept:

Recreation
602 Recreation Endowment This fund is used to account for the funds received from the Gardner Trust
which are restricted to use for Senior
Programs
Community Services
Managing Dept: Recreation
225 State of California Grants This fund accounts for Grant funds awarded by State agencies in
accordance to Grant Agreements.

Managing Dept:

Public Works & Engineering
226 Other Federal Grants This fund accounts for Grant funds awarded by Federal agencies in
accordance to Grant Agreements.

Managing Dept:

Public Works & Engineering

SPECIAL REVENUE & GRANTS
City of Seaside FY 2026/27 Proposed Budget
Packet Page 241 Page | 236
Special Revenue
Fund Descriptions (continued)
Fund No. Fund Name/Managing Dept. Description
261 Impact Fees This fund accounts for funds provided to the City from the Seaside Highlands
developer in accordance with the
developer agreement.

Managing Dept:

Finance
262 Disability Access This fund accounts for a $4 collected from each business license, as required
by SB1186. A portion of the amount
collected is retained for restricted use by
the Building Division and a portion is
remitted to the State on an annual basis.

Managing Dept:

Finance
291 PEG Access This fund accounts for Public Education
& Government Acces fees collected on
resident’s cable bills. The expenditures
are restricted to use for televising public
meetings.

Managing Dept:

Finance
332-335 FORA Non-Bond Funds for the preservation and
maintenance of natural habitat within
designated areas of the former Ft. Ord.
and activities related to the
Environmental Services Cooperative
Agreement with the US Army for activity
related to property within the former Ft.

Ord.

Managing Dept:

Public Works & Engineering
997 Housing Settlement This fund is used to account for funds set aside for affordable housing and the
RDA low and moderate income housing
fund.

Managing Dept: Community,
Housing & Economic Development

SPECIAL REVENUE & GRANTS
City of Seaside FY 2026/27 Proposed Budget
Packet Page 242 Page | 237
Budget Outlook: As will be seen on the following pages, the City expects to receive $10.5M in special revenue and grants for fiscal year 2026-27. This is a significant portion of the City’s projected revenue, at 15% of total revenue. When excluding Internal Service Funds, Enterprise Funds, the City’s Custodial (SCSD) and Trust Funds, the percentage increases to 22%.

Grants are expected at $5.6M or 54%, while special revenue will contribute $4.9M or 46%. The City’s Public Works & Engineering department receives the highest amount of grants and special revenue at $5.1M or 48% of total.

SPECIAL REVENUE & GRANTS
City of Seaside FY 2026/27 Proposed Budget
Packet Page 243 Page | 238

SPECIAL REVENUE & GRANTS
City of Seaside FY 2026/27 Proposed Budget
Packet Page 244 Page | 239

INTERNAL SERVICE FUNDS
City of Seaside FY 2026/27 Proposed Budget
Page | 240

INTERNAL SERVICES FUNDS
Packet Page 245

INTERNAL SERVICE FUNDS
City of Seaside FY 2026/27 Proposed Budget
Page | 241

INTERNAL SERVICE FUNDS OVERVIEW
Internal Service Funds are used by the City to account for the financing of goods and services provided by one department to other departments within a government organization.

Fees are set on a cost-reimbursement basis. Internal Service Funds are set up to take advantage of economies of scale, to avoid duplication of effort, and to accurately identify costs of specific governmental services.

The City utilizes three Internal Service Funds:
 Equipment Maintenance
 Self-Insurance
 Management Information Systems.

Packet Page 246

INTERNAL SERVICE FUNDS
City of Seaside FY 2026/27 Proposed Budget
Page | 242
Vehicle Maintenance
The Vehicle Maintenance division is responsible for ensuring functional, reliable and economical vehicles and equipment necessary for the conduct of City operations This division provides vehicle and equipment specifications for bidding purposes, assists with vehicle and equipment auctions, and prepares and administers the annual fleet budget. In addition, Fleet & Equipment Services coordinates the following external services: paint and body repair, engine and transmission repair/rebuild, heavy-duty suspension service, air conditioning service, providing fuel and glass replacement.

The Vehicle Maintenance division also works with the Department of Consumer Affairs, Bureau of Automotive Repair on the smog program for the city’s fleet of 75 Vehicles required to be smog tested. The new program is a continues monitoring of the vehicle electronically which allows the Vehicle Maintenance staff to not have to physically take the vehicles in for bi-annual smog checks, thus saving time for other repairs on emergency vehicles.

The State of California requires mechanics be certified to work on fire apparatus vehicles. This program saves the city money on allowing staff to work on the apparatus vehicles and not have to send out of county to the nearest dealer/s.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

Accomplishments for fiscal year 2025-26 include evaluation of the City’s gaining fleet for strategic vehicle replacement and training of staff to become certified to work on fire apparatus vehicles.

Goals for fiscal year 2026-27 include continuing to replace other aging vehicles in the fleet with more cost effect vehicles and electrifying the fleet where possible. Also, upgrading antiquated shop equipment/tools.

Packet Page 247

INTERNAL SERVICE FUNDS
City of Seaside FY 2026/27 Proposed Budget
Page | 243
Packet Page 248

INTERNAL SERVICE FUNDS
City of Seaside FY 2026/27 Proposed Budget
Page | 244
Self-Insurance
Risk management activities of a governmental entity can be accounted for in either the General Fund or an Internal Service Fund, if one fund is used. The City uses the Insurance Internal Service Fund for budgeting such costs. Under this model, operating departments in the various City funds receive a charge from the Risk Management fund, and all costs (premiums, claims, and related) are reflected in a single fund. This allows for better accounting and monitoring of the City’s risk management costs. Costs accounted for in this fund include premiums and claims costs for the following:
o General Liability insurance o Auto Physical Damage insurance o Excess Liability insurance o Employment Practices Liability insurance o Property/casualty insurance o Worker’s Compensation insurance Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

Accomplishments for fiscal year 2025-26 include: Maintain membership in the California Joint Powers Insurance Authority (CalJPIA), Serve as board member on the Municipalities, Colleges, Schools Insurance Group (MICSIG) board and, began the
Goals for fiscal year 2026-27 include: Maintain membership in the California Joint Powers Insurance Authority (CalJPIA), Serve as board member on the Municipalities, Colleges, Schools Insurance Group (MICSIG) board, Keep abreast of current issues effecting risk management and pursue mitigation techniques designed to reduce the number of Workers’ Compensation claims.

Packet Page 249

INTERNAL SERVICE FUNDS
City of Seaside FY 2026/27 Proposed Budget
Page | 245
Packet Page 250

INTERNAL SERVICE FUNDS
City of Seaside FY 2026/27 Proposed Budget
Page | 246
Management Information Systems
Who We Are:

The Management Information Systems Division is now under the City Manager’s Office, and consists of three full time employees, and provides technology support services to all City departments and staff.

Our staff ensures that all City departments have the most efficient and effective technology to perform their duties and provide service to the public.

We are responsible for ensuring maximum uptime and security of all City data information systems.

Fiscal Year 2026 Accomplishments and Fiscal Year 2027 Goals:

For fiscal year 2026, the Information Technology Department continued enhancing the City’s overall cybersecurity posture, ensuring higher levels of information/data security. Completed cybersecurity intrusion/readiness testing to determine any strengths/weaknesses of the City IT infrastructure. The IT Department added additional staffing to increase staffing levels to three full time employees, greatly enhancing IT services by being more proactive and responsive.

Continue enhancing services to City staff enabling more efficient and effective customer service to the public. Begin process of upgrading key IT systems within the City to current supported software. Focus on building the IT department into a sustainable and more capable group to provide additional services and support to City staff. Continue developing long-term technology roadmaps and succession planning as well as begin work with departments to determine IT needs.

Packet Page 251

INTERNAL SERVICE FUNDS
City of Seaside FY 2026/27 Proposed Budget
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Packet Page 252

INTERNAL SERVICE FUNDS
City of Seaside FY 2026/27 Proposed Budget
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Budget Outlook: As may be seen on the following page the City’s Internal Service Funds have budgeted user charges sufficient to fund the coming year’s operations as well as maintain fund balances equal to approximately 15% of the fiscal year 2026-27 operating expenditures.

As was mentioned previously, revenues for the internal service funds are paid by the departments that participate in the services provided.

Equipment Maintenance: With the fiscal year 2021-22 budget, the equipment maintenance department began a vehicle-leasing program with Enterprise Fleet Management. The first year encountered some setbacks as vehicle availability remained strained due to supply chain issues and demand for vehicles in the market place remained high. These conditions continued in to fiscal year 2023-24.Ultimately, replacing the City’s aging fleet with new lease vehicles will reduce vehicle maintenance costs. The leasing program also allows the City to remain flexible so that when new electric vehicles come to market, staff can act quickly to procure them, without being locked into long-term assets.

Equipment maintenance costs are allocated to participating departments based on the number of vehicles owned with extra weight given based on the age and type of vehicle.

Included in the budget for fiscal year 2026-27 is $300k for fuel costs and $431k for personnel costs. The department has two dedicated mechanics.

Self-Insurance: Projected increases in health care costs remain high and are forecast for fiscal year 2026-27 to increase by 12%. Dental and Vision rates are projected to remain flat. After doubling over the past few years from $1M in fiscal year 2018-2019 to $2.4M projected for fiscal year 2023-24, worker’s compensation insurance is decreased to $2.2M for fiscal year 2024-25. This decline represents the successful efforts to reduce workers compensations. Worker’s compensation declined further to $1.9M for fiscal year 2025-26.

However, trend has reversed in 2026-26, where worker’s compensation insurance is expected to increase to $2.2M, or 16%. Liability insurance is allocated to participating departments based on relative operating budgets. Worker’s compensation insurance is allocated to the participating departments based on the number of employees with extra weight given based on position type and recent departmental trends.

Management Information Systems: The Management Information Systems (IT) fiscal year 2026-27 budget is set to increase $50k over the previous fiscal year’s projected expenditures. The increase is being driven by increased personnel costs, which are driven by pension and medical benefit cost pressures, and increased costs of city software that exceed the increase in inflation. Projects for fiscal year 26-27 include continuing work on city-wide email domain name changes and software updates for the City’s operations system. Included in the budget is $245k for software renewal costs and $752k in personnel costs. The department has three dedicated IT employees. IT costs are allocated to participating departments based on the number of network user accounts.

Packet Page 253

INTERNAL SERVICE FUNDS
City of Seaside FY 2026/27 Proposed Budget
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Beginning 2025/26 2025/26 2025/26 Estimated 2026/27 2026/27 2026/27 Estimated Balance Estimated Net Estimated June 30, 2026 Budgeted Net Budgeted June 30, 2027 Fund # Fund Name Fund Type July 1, 2025 Revenues Transfers Expenditures Fund Balance Revenues Transfers Expenditures Fund Balance *Internal Service Funds:
501 Equipment Maintenance Internal Service 205,083 $ 1,224,368 $ - $ 1,166,630 $ 262,821 $ 1,118,891 $ - $ 1,204,629 $ 177,083 $ 502 Self Insurance Internal Service 1,578,178 2,706,679 - 3,414,712 870,145 3,484,105 - 3,791,304 562,946 503 Management Information Systems Internal Service 250,213 1,025,581 - 1,124,283 151,512 1,199,259 - 1,174,602 176,169 Subtotal Internal Service Funds: 2,033,474 $ 4,956,629 $ - $ 5,705,625 $ 1,284,477 $ 5,802,255 $ - $ 6,170,535 $ 916,197 $ Packet Page 254

DEBT SERVICE
City of Seaside FY 2026/27 Proposed Budget
Packet Page 255 Page | 250
Debt Service & Debt Service Funds
Anticipated Long-Term Debt for
2026-27:
 No New Debt expected
Current Long-Term Debt:
 Measure X Bonds
 Cutino Park Improvement
Bond
 Golf Course Lease Revenue
Bonds
 Capital Leases
Summary of Services: The City uses Debt Service Funds to account for the payment and accumulation of resources related to general long-term debt principal and interest. The City currently maintains three Debt Service Funds. Additionally, the City has long-term debt that is accounted for within the fund that issued the debt.

In accordance with SB 1029, the City has adopted a Debt Policy. The policy states the purposes for which debt proceeds may be used, the types of debt that may be issued, the relationship of the debt to, and integration with, the capital improvement program or budget, the policy goals related to the City’s planning goals and objectives, and the internal control procedures implemented to ensure the proceeds of a proposed debt issuance will be directed to the intended use.

DEBT SERVICE
City of Seaside FY 2026/27 Proposed Budget
Packet Page 256 Page | 251
Funding Source Issue Date Maturity Date Interest Rate

GENERAL FUND
PGE On Bill Financing 7/1/2019 4/1/2030 0 $ 72,153.44 $ 14,242.20 $ - $ - $ 14,242.20 $ 57,911.24 Capital Lease - Energy Project 12/14/2016 12/14/2031 3.23% $ 223,297.45 $ 35,928.08 $ 6,780.24 $ - $ 42,708.32 $ 187,369.37 Capital Lease - Ladder Truck 2017 12/27/2017 12/27/2027 2.591% $ 109,813.87 $ 109,813.87 $ 38,137.50 $ - $ 147,951.37 $ - Capital Lease - Ladder Truck 2024 10/18/2024 10/18/2034 2.380% $ 674,464.15 $ 60,615.22 $ 35,207.03 $ - $ 95,822.25 $ 613,848.93 Capital Lease - 2021 Enterprise Fleet 11/31/2021 8/31/2027 1.350% $ 346,620.89 $ 203,717.03 $ 39,184.74 $31,577.95 $ 274,479.72 $ 142,903.86 Capital Lease - 2022 Fire Engine 6/1/2023 6/1/2023 3.790% $ 796,576.05 $ 93,827.16 $ 23,462.99 $ - $ 117,290.15 $ 702,748.88 Total General Fund Debt $ 1,548,461.70 $ 457,528.34 $ 107,565.47 $ 596,671.76 $1,090,933

WATER ENTERPRISE FUND
Interfund loan from General Fund - Water Capacity 9/1/2022 6/30/2044 0.37% $ 1,231,346.67 $ 62,670.52 $ 4,568.30 $ - $ 67,238.82 $ 1,168,676.15 Capital Lease - 2021 Enterprise Fleet 3/31/2024 3/31/2028 1.350% $ 19,131.12 $ 6,752.16 $ 2,013.00 $505.56 $ 9,270.72 $ 12,378.96

GOLF COURSE FUND
Golf Lease Revenue Bond 12/14/2006 8/1/2037 6.70 - 7.125% $ 2,520,000.00 $ 160,000.00 $ 173,850.00 $ 3,500.00 $ 337,350.00 $ 2,360,000.00 Total Enterprise Fund Debt $3,770,478 $229,423 $180,431 4005.56 $413,860 $ 3,541,055

PRIVATE PURPOSE TRUST FUNDS
2014 Tax Allocation Bond 12/23/2014 8/1/2033 3.25 - 5.00% $ 1,245,000.00 $ 135,000.00 $ 38,137.50 $ 3,400.00 $ 176,537.50 $ 1,110,000.00 Total Private Purpose Trust Fund Debt $1,245,000 $135,000 $38,138 $176,538 $1,110,000

OTHER FUNDS
Measure X Bond 10/10/2018 5/1/2047 3.00 - 5.00% $ 9,275,000.00 $ 295,000.00 $ 344,400.00 $ 2,125.00 $ 641,525.00 $ 8,980,000.00 Cutino Park Improvement Bond 10/10/2018 5/1/2038 3.00 - 5.00% $ 3,630,000.00 $ 240,000.00 $ 133,368.76 $ 2,125.00 $ 375,493.76 $ 3,390,000.00 Capital Lease - 2022 Street Sweeperr (Streets) 6/1/2023 6/1/2023 3.790% $319,233 $37,602 $9,403 $0 $ 47,004.78 $ 281,631.12 Total Other Fund Debt $13,224,233 $572,602 $487,172 $1,064,024 $12,651,631 Total Debt $19,788,172 $1,394,553 $813,306 $2,251,092 $18,393,620 Debt Service Summary
Balance 6/30/2026
Principal Payment
FY 26/27 Balance 6/30/2027
Interest Expense
FY 26/27
Est. Fees
FY 26/27 Total Due FY 26/27
City of Seaside FY 2026/27 Proposed Budget
Packet Page 257 Page | 252
GENERAL FUND: 2024 PNC Pierce Fire Engine
$1,302,072.23
City of Seaside
2024 Lease-Purchase
Date: October 18, 2024
Interest: Annual each October, commencing October 18, 2024. Interest accrues at 2.38%.

Maturity: October 18, 2034
Rating: N/A
Purpose: This lease is to finance the purchase of one (1) Pierce Fire Engine for the Fire Department from Golden State Fire Apparatus.

Security: The obligation is secured and payable primarily from the City’s General Fund.

Covenants*: N/A
Debt Service:

Principal Interest Total Est. Fees Total Payment
FY 2026/27 Payments $ 60,615.22 $ 35,207.03 $ 95,822.25 $ - $ 95,822.25 Fiscal Year Principal Interest Total
FY 24-25 $ 300,000.00 $ - $ 300,000.00
FY 25-26 $ 57,608.08 $ 38,214.17 $ 95,822.25
FY 26-27 $ 60,615.22 $ 35,207.03 $ 95,822.25
FY 27-28 $ 63,779.34 $ 32,042.91 $ 95,822.25
FY 28-29 $ 67,108.62 $ 28,713.63 $ 95,822.25
FY 29-30 $ 70,611.69 $ 25,210.56 $ 95,822.25
FY 30-31 $ 74,297.62 $ 21,524.63 $ 95,822.25
FY 31-32 $ 78,175.95 $ 17,646.30 $ 95,822.25
FY 32-33 $ 82,256.74 $ 13,565.51 $ 95,822.25
FY 33-34 $ 86,550.54 $ 9,271.71 $ 95,822.25
FY 34-35 $ 91,068.43 $ 4,753.82 $ 95,822.25
$ 1,032,072.23 $ 226,150.27 $ 1,258,222.50
City of Seaside FY 2026/27 Proposed Budget
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STREETS FUND: 2018 MEASURE X BOND
$11,050,000
City of Seaside
2018 Lease Revenue Bond
Measure X Road Improvements
Date: October 10, 2018
Interest: Semiannual each April and December, commencing April 15, 2019. Interest accrues at 3.00% -

5.00%.

Maturity: May 1, 2047
Rating: Standard & Poor’s Rating Services have assigned the ratings of “AA-” to the Bonds.

Purpose: Proceeds from the bond will be used to (1) finance the costs of rehabilitation, reconstruction, preservation, and improvement of public streets and roadways within the corporate limits of the City and (2) pay costs of issuance of Measure X Bonds. The final phase of projects using bond proceeds was fiscal year 2021-2022.

Security: The funding source for debt service payments is Measure X tax revenue received by the City.

Covenants*: N/A
Debt Service:
*Additional Covenants may apply. Please contact the City Finance Department for more information.

Principal Interest Total Est. Fees Total Payment
FY 2026/27 Payments $ 295,000.00 $ 344,400.00 $ 639,400.00 $ 2,125.00 $ 641,525.00 Fiscal Year Principal Interest Total
FY 18-19 $ 30,000.00 $ 233,746.25 $ 263,746.25
FY 19-20 $ 225,000.00 $ 417,750.00 $ 642,750.00
FY 20-21 $ 230,000.00 $ 411,000.00 $ 641,000.00
FY 21-22 $ 235,000.00 $ 404,100.00 $ 639,100.00
FY 22-23 $ 245,000.00 $ 394,700.00 $ 639,700.00
FY 23-24 $ 255,000.00 $ 384,900.00 $ 639,900.00
FY 24-25 $ 270,000.00 $ 372,150.00 $ 642,150.00
FY 25-26 $ 285,000.00 $ 358,650.00 $ 643,650.00
FY 26-27 $ 295,000.00 $ 344,400.00 $ 639,400.00
FY 27-28 $ 310,000.00 $ 329,650.00 $ 639,650.00
FY 28-29 $ 325,000.00 $ 314,150.00 $ 639,150.00
FY 29-30 $ 345,000.00 $ 297,900.00 $ 642,900.00
FY 30-31 $ 355,000.00 $ 287,550.00 $ 642,550.00
FY 31-32 $ 365,000.00 $ 276,900.00 $ 641,900.00
FY 32-33 $ 375,000.00 $ 265,493.76 $ 640,493.76
FY 33-34 $ 390,000.00 $ 253,306.26 $ 643,306.26
FY 34-35 $ 400,000.00 $ 240,143.76 $ 640,143.76
FY 35-36 $ 415,000.00 $ 226,643.76 $ 641,643.76
FY 36-37 $ 430,000.00 $ 212,118.76 $ 642,118.76
FY 37-38 $ 445,000.00 $ 197,068.76 $ 642,068.76
FY 38-39 $ 460,000.00 $ 180,937.50 $ 640,937.50
FY 39-40 $ 475,000.00 $ 163,687.50 $ 638,687.50
FY 40-41 $ 495,000.00 $ 145,875.00 $ 640,875.00
FY 41-42 $ 515,000.00 $ 127,312.50 $ 642,312.50
FY 42-43 $ 535,000.00 $ 108,000.00 $ 643,000.00
FY 43-44 $ 555,000.00 $ 87,937.50 $ 642,937.50
FY 44-45 $ 575,000.00 $ 67,125.00 $ 642,125.00
FY 45-46 $ 595,000.00 $ 45,562.50 $ 640,562.50
FY 46-47 $ 620,000.00 $ 23,250.00 $ 643,250.00
$ 11,050,000.00 $ 7,172,008.81 $ 18,222,008.81
City of Seaside FY 2026/27 Proposed Budget
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CUTINO PARK FUND: 2018 CUTINO PARK BOND
$5,060,000.00
City of Seaside
2018 Lease Revenue Bond
Cutino Park Improvement Project
Date: October 10, 2018
Interest: Semiannual each April and December, commencing April 15, 2019. Interest accrues at 3.00% -

5.00%.

Maturity: May 1, 2038
Rating: Standard & Poor’s Rating Services have assigned the ratings of “AA-” to the Bonds.

Purpose: Proceeds from the bond will be used to (1) finance the costs of acquisition, construction, improvement, rehabilitation, and renovation of Cutino Park, (2) fund capitalized interest on the Cutino Park Bonds through and including November 1, 2019, and (3) pay costs of issuance of the Cutino Park Bonds.

Security: The lease payments received by the City are pledged to pay the scheduled principal and interest payments on the lease revenue bonds.

Covenants*: N/A
Debt Service:
*Additional Covenants may apply. Please contact the City Finance Department for more information.

Principal Interest Total Est. Fees Total Payment
FY 2026/27 Payments $ 240,000.00 $ 133,368.76 $ 373,368.76 $ 2,125.00 $ 375,493.76 Fiscal Year Principal Interest Total
FY 18-19 - $ 107,992.14 $ 107,992.14
FY 19-20 $ 185,000.00 $ 193,418.76 $ 378,418.76
FY 20-21 $ 190,000.00 $ 187,868.76 $ 377,868.76
FY 21-22 $ 195,000.00 $ 182,168.76 $ 377,168.76
FY 22-23 $ 200,000.00 $ 174,368.76 $ 374,368.76
FY 23-24 $ 210,000.00 $ 166,368.76 $ 376,368.76
FY 24-25 $ 220,000.00 $ 155,868.76 $ 375,868.76
FY 25-26 $ 230,000.00 $ 144,868.76 $ 374,868.76
FY 26-27 $ 240,000.00 $ 133,368.76 $ 373,368.76
FY 27-28 $ 255,000.00 $ 121,368.76 $ 376,368.76
FY 28-29 $ 265,000.00 $ 108,618.76 $ 373,618.76
FY 29-30 $ 280,000.00 $ 95,368.76 $ 375,368.76
FY 30-31 $ 290,000.00 $ 86,968.76 $ 376,968.76
FY 31-32 $ 300,000.00 $ 78,268.76 $ 378,268.76
FY 32-33 $ 305,000.00 $ 68,893.76 $ 373,893.76
FY 33-34 $ 315,000.00 $ 58,981.26 $ 373,981.26
FY 34-35 $ 325,000.00 $ 48,350.00 $ 373,350.00
FY 35-36 $ 340,000.00 $ 37,381.26 $ 377,381.26
FY 36-37 $ 350,000.00 $ 25,481.26 $ 375,481.26
FY 37-38 $ 365,000.00 $ 13,231.26 $ 378,231.26
$ 5,060,000.00 $ 2,189,204.82 $ 7,249,204.82
City of Seaside FY 2026/27 Proposed Budget
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ENTERPRISE FUND: 2006 GOLF COURSE BOND
$4,000,000
City of Seaside
2006 Lease Revenue Bond
Golf Course
Date: December 14, 2006
Interest: Semiannual each February and August, commencing December 14, 2006. Interest accrues at 6.70% - 7.125%.

Maturity: August 1, 2037
Rating: Standard & Poor’s Rating Services have assigned the ratings of “A” to the Bonds.

Purpose: Proceeds from the bond will be used to finance the costs of capital improvements to the irrigation system of the City’s Bayonet and Black Horse Golf Courses.

Security: The lease payments received by the City are pledged to pay the scheduled principal and interest payments on the lease revenue bonds.

Covenants*: N/A
Debt Service:
*Additional Covenants may apply. Please contact the City Finance Department for more information.

Principal Interest Total Est. Fees Total Payment
FY 2026/27 Payments $ 160,000.00 $ 173,850.00 $ 333,850.00 $ 3,500.00 $ 337,350.00 Fiscal Year Principal Interest Total
FY 06-07 $ - $ 36,918.83 $ 36,918.83
FY 07-08 $ - $ 282,782.50 $ 282,782.50
FY 08-09 $ - $ 282,782.50 $ 282,782.50
FY 09-10 $ - $ 282,782.50 $ 282,782.50
FY 10-11 $ 55,000.00 $ 280,940.00 $ 335,940.00
FY 11-12 $ 55,000.00 $ 277,255.00 $ 332,255.00
FY 12-13 $ 60,000.00 $ 273,372.50 $ 333,372.50
FY 13-14 $ 65,000.00 $ 269,122.50 $ 334,122.50
FY 14-15 $ 70,000.00 $ 264,532.50 $ 334,532.50
FY 15-16 $ 75,000.00 $ 259,602.50 $ 334,602.50
FY 16-17 $ 80,000.00 $ 254,332.50 $ 334,332.50
FY 17-18 $ 85,000.00 $ 248,637.50 $ 333,637.50
FY 18-19 $ 90,000.00 $ 242,512.50 $ 332,512.50
FY 19-20 $ 100,000.00 $ 235,862.50 $ 335,862.50
FY 20-21 $ 105,000.00 $ 228,687.50 $ 333,687.50
FY 21-22 $ 110,000.00 $ 221,162.50 $ 331,162.50
FY 22-23 $ 120,000.00 $ 213,037.50 $ 333,037.50
FY 23-24 $ 130,000.00 $ 204,131.25 $ 334,131.25
FY 24-25 $ 135,000.00 $ 194,690.63 $ 329,690.63
FY 25-26 $ 145,000.00 $ 184,715.63 $ 329,715.63
FY 26-27 $ 160,000.00 $ 173,850.00 $ 333,850.00
FY 27-28 $ 170,000.00 $ 162,093.75 $ 332,093.75
FY 28-29 $ 180,000.00 $ 149,625.00 $ 329,625.00
FY 29-30 $ 195,000.00 $ 136,265.63 $ 331,265.63
FY 30-31 $ 210,000.00 $ 121,837.51 $ 331,837.51
FY 31-32 $ 225,000.00 $ 106,340.63 $ 331,340.63
FY 32-33 $ 240,000.00 $ 89,775.00 $ 329,775.00
FY 33-34 $ 255,000.00 $ 72,140.63 $ 327,140.63
FY 34-35 $ 275,000.00 $ 53,259.38 $ 328,259.38
FY 35-36 $ 295,000.00 $ 32,953.13 $ 327,953.13
FY 36-37 $ 315,000.00 $ 11,221.88 $ 326,221.88
$ 4,000,000.00 $ 5,847,223.88 $ 9,847,223.88
City of Seaside FY 2026/27 Proposed Budget
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PRIVATE PURPOSE TRUST FUND: 2014 TAX ALLOCATION REFUNDING $9,140,000
City of Seaside Successor Agency to the Redevelopment Agency 2014 Tax Allocation Refunding Bond
Successor Agency
Date: December 23, 2014
Interest: Semiannual each February and August, commencing December 23, 2014. Interest accrues at 3.25% - 5.00%.

Maturity: August 1, 2033
Rating: Series 2014
Purpose: On September 24, 2003, the Agency issued the Merged Project Area, Tax Allocation Bonds, Series 2003. The bond proceeds are used in the Merged Project Area. On February 1, 2012, after the Redevelopment Dissolution Act, this debt was transferred to the Redevelopment Successor Agency of the City. On December 23, 2014, the 2003 series bonds were refunded and are now series 2014.

Security: The tax revenues received by the Successor Agency to the Redevelopment Agency of the City of Seaside are pledged to pay the scheduled principal and interest payments on the bond.

Covenants*: N/A
Debt Service:
*Additional Covenants may apply. Please contact the City Finance Department for more information.

Principal Interest Total Est. Fees Total Payment
FY 2026/27 Payments $ 135,000.00 $ 38,137.50 $ 173,137.50 $ 3,400.00 $ 176,537.50 Fiscal Year Principal Interest Total
FY 14-15 $ - $ 42,608.82 $ 42,608.82
FY 15-16 $ 1,675,000.00 $ 370,162.50 $ 2,045,162.50
FY 16-17 $ 1,585,000.00 $ 304,962.50 $ 1,889,962.50
FY 17-18 $ 1,650,000.00 $ 232,012.50 $ 1,882,012.50
FY 18-19 $ 1,730,000.00 $ 147,512.50 $ 1,877,512.50
FY 19-20 $ 550,000.00 $ 90,512.50 $ 640,512.50
FY 20-21 $ 100,000.00 $ 74,262.50 $ 174,262.50
FY 21-22 $ 110,000.00 $ 69,012.50 $ 179,012.50
FY 22-23 $ 115,000.00 $ 63,387.50 $ 178,387.50
FY 23-24 $ 120,000.00 $ 57,512.50 $ 177,512.50
FY 24-25 $ 125,000.00 $ 51,387.50 $ 176,387.50
FY 25-26 $ 135,000.00 $ 44,887.50 $ 179,887.50
FY 26-27 $ 135,000.00 $ 38,137.50 $ 173,137.50
FY 27-28 $ 145,000.00 $ 32,587.50 $ 177,587.50
FY 28-29 $ 145,000.00 $ 28,237.50 $ 173,237.50
FY 29-30 $ 155,000.00 $ 23,737.50 $ 178,737.50
FY 30-31 $ 160,000.00 $ 18,912.50 $ 178,912.50
FY 31-32 $ 165,000.00 $ 13,731.25 $ 178,731.25
FY 32-33 $ 170,000.00 $ 8,287.50 $ 178,287.50
FY 33-34 $ 170,000.00 $ 2,762.50 $ 172,762.50
$ 9,140,000.00 $ 1,714,615.07 $ 10,854,615.07
City of Seaside FY 2026/27 Proposed Budget
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GENERAL FUND & STREETS FUND: 2022 EQUIPMENT LEASE
$1,367,000
City of Seaside
2022 Street Sweeper & Fire Engine
Date: October 28, 2022
Interest: 3.79%
Maturity: June 1, 2032
Rating: N/A
Purpose: Equipment lease purchase agreement with Webster Bank, for the purposes of acquiring a fire engine and street sweeper.

Security: 29% of the debt is secured by the streets fund. The remaining obligation is secured and payable primarily from the City’s General Fund.

Covenants*: N/A
Debt Service:
*Additional Covenants may apply. Please contact the City Finance Department for more information.

Principal Interest Total Est. Fees Total Payment
FY 2026/27 Payments $ 131,429.00 $ 32,865.93 $ 164,294.93 $ - $ 164,294.93 Fiscal Year Principal Interest Total
FY 22-23 $ 133,641.00 $ 30,653.84 $ 164,294.84
FY 23-24 $ 117,550.00 $ 46,774.31 $ 164,324.31
FY 24-25 $ 122,005.00 $ 42,289.16 $ 164,294.16
FY 25-26 $ 126,629.00 $ 37,665.17 $ 164,294.17
FY 26-27 $ 131,429.00 $ 32,865.93 $ 164,294.93
FY 27-28 $ 136,410.00 $ 27,884.77 $ 164,294.77
FY 28-29 $ 141,580.00 $ 22,714.83 $ 164,294.83
FY 29-30 $ 146,946.00 $ 17,348.95 $ 164,294.95
FY 30-31 $ 152,515.00 $ 11,779.70 $ 164,294.70
FY 31-32 $ 158,295.00 $ 5,999.38 $ 164,294.38
$ 1,367,000.00 $ 275,976.04 $ 1,642,976.04
City of Seaside FY 2026/27 Proposed Budget
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GENERAL FUND: 2021 ENTERPRISE FLEET
$374,837.84
City of Seaside
2021 Vehicle Fleet
Date: November 30, 2021
Interest: 1.35%
Maturity: August 31, 2027
Rating: N/A
Purpose: Financing to support the purchase of 13 vehicles used City-wide, including the Police Department, Fire Department, ESCA, Public Works, Recreation, and Building Department.

Security: The obligation is secured and payable primarily from the City’s General Fund.

Covenants*: N/A
Debt Service:
*Additional Covenants may apply. Please contact the City Finance Department for more information.

Principal Interest Total Est. Fees Total Payment
FY 2026/27 Payments $ 203,717.03 $ 39,184.74 $ 242,901.77 $31,577.95 $ 274,479.72 Fiscal Year Principal Interest Total
FY 21-22 $ 57,948.16 $ 5,780.98 $ 63,729.14
FY 22-23 $ 61,233.65 $ 11,579.54 $ 72,813.19
FY 23-24 $ 209,742.65 $ 33,986.66 $ 243,729.31
FY 24-25 $ 169,060.62 $ 45,008.67 $ 214,069.29
FY 25-26 $ 169,807.20 $ 44,340.60 $ 214,147.80
FY 26-27 $ 203,717.03 $ 39,184.74 $ 242,901.77
FY 27-28 $ 100,273.76 $ 31,010.45 $ 131,284.21
FY 28-29 $ 42,630.10 $ 13,033.34 $ 55,663.44
$ 1,014,413.17 $ 223,924.98 $ 1,238,338.15
City of Seaside FY 2026/27 Proposed Budget
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GENERAL FUND: PG&E ON-BILL FINANCING
$211,516.06
City of Seaside
2019 On-bill financing
Date: July 1, 2019
Interest: 0%
Maturity: April 1, 2029
Rating: N/A
Purpose: On-bill financing to upgrade government facility lighting to be more energy efficient.

Security: The obligation is secured and payable primarily from the City’s General Fund.

Covenants*: N/A
Debt Service:
*Additional Covenants may apply. Please contact the City Finance Department for more information.

Principal Interest Total Est. Fees Total Payment
FY 2026/27 Payments $ 14,242.20 $ - $ 14,242.20 $ - $ 14,242.20 Fiscal Year Principal General Fund Fund 210 Total
FY 19-20 $ 21,924.14 $ 18,831.86 $ 3,092.28 $ 21,924.14 FY 20-21 $ 38,822.76 $ 32,638.20 $ 6,184.56 $ 38,822.76 FY 21-22 $ 33,013.56 $ 26,829.28 $ 6,184.28 $ 33,013.56 FY 22-23 $ 22,801.08 $ 22,801.08 $ - $ 22,801.08
FY 23-24 $ 22,801.08 $ 22,801.08 $ - $ 22,801.08
FY 24-25 $ 18,557.29 $ 18,557.29 $ - $ 18,557.29
FY 25-26 $ 15,018.32 $ 15,018.32 $ - $ 15,018.32
FY 26-27 $ 14,242.20 $ 14,242.20 $ - $ 14,242.20
FY 27-28 $ 14,242.20 $ 14,242.20 $ - $ 14,242.20
FY 28-29 $ 10,093.43 $ 10,093.43 $ - $ 10,093.43
$ 211,516.06 $ 196,054.94 $ 15,461.12 $ 211,516.06
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GENERAL FUND: ENERGY MANAGEMENT PROJECT CAPITAL LEASE
$1,075,000
City of Seaside
2017 PNC Lease
Lease No. 201789000
Date: December 14, 2016
Interest: 3.230% nominal annual rate compounded quarterly.

Maturity: December 14, 2031
Rating: N/A
Purpose: This lease is to finance the Energy Management Project & Energy Conservation and Renewable Energy Project, to include, but not limited to HVAC, Roof Replacement, Window Replacement and Generators as defined in the Energy Services Agreement (fully described in the scope of work).

Security: The obligation is secured and payable primarily from the City’s General Fund.

Covenants*: N/A
Debt Service:
*Additional Covenants may apply. Please contact the City Finance Department for more information.

Principal Interest Total Est. Fees Total Payment
FY 2026/27 Payments $ 35,928.08 $ 6,780.24 $ 42,708.32 $ - $ 42,708.32 Fiscal Year Principal Interest Total
FY 16-17 $ 28,105.67 $ 17,248.23 $ 45,353.90
FY 17-18 $ 57,585.95 $ 33,121.85 $ 90,707.80
FY 18-19 $ 59,468.62 $ 31,239.18 $ 90,707.80
FY 19-20 $ 513,638.57 $ 21,005.31 $ 534,643.88
FY 20-21 $ 29,621.41 $ 13,086.91 $ 42,708.32
FY 21-22 $ 30,589.83 $ 12,118.49 $ 42,708.32
FY 22-23 $ 31,589.92 $ 11,118.40 $ 42,708.32
FY 23-24 $ 32,622.68 $ 10,085.64 $ 42,708.32
FY 24-25 $ 33,689.24 $ 9,019.08 $ 42,708.32
FY 25-26 $ 34,790.66 $ 7,917.66 $ 42,708.32
FY 26-27 $ 35,928.08 $ 6,780.24 $ 42,708.32
FY 27-28 $ 37,102.68 $ 5,605.64 $ 42,708.32
FY 28-29 $ 38,315.70 $ 4,392.62 $ 42,708.32
FY 29-30 $ 39,568.37 $ 3,139.95 $ 42,708.32
FY 30-31 $ 40,861.98 $ 1,846.34 $ 42,708.32
FY 31-32 $ 31,520.64 $ 510.60 $ 32,031.24
$ 1,075,000.00 $ 188,236.14 $ 1,263,236.14
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GENERAL FUND: LADDER TRUCK CAPITAL LEASE
$981,371
City of Seaside
2017 PNC Lease
Lease No. 21936700
Date: December 27, 2017
Interest: 2.591% nominal annual rate compounded annually.

Maturity: December 27, 2027
Rating: N/A
Purpose: This lease is to finance the purchase of one (1) E-One 1,500 G.P.M. Seventy-Five Foot Aluminum Ladder Track.

Security: The obligation is secured and payable primarily from the City’s General Fund.

Covenants*: N/A
Debt Service:
*Additional Covenants may apply. Please contact the City Finance Department for more information.

Principal Interest Total Est. Fees Total Payment
FY 2026/27 Payments $ 109,813.87 $ 38,137.50 $ 147,951.37 $ - $ 147,951.37 Fiscal Year Principal Interest Total
FY 17-18 $ 87,230.01 $ 232,012.50 $ 319,242.51
FY 18-19 $ 89,490.32 $ 147,512.50 $ 237,002.82
FY 19-20 $ 91,809.19 $ 90,512.50 $ 182,321.69
FY 20-21 $ 94,188.15 $ 74,262.50 $ 168,450.65
FY 21-22 $ 96,628.75 $ 69,012.50 $ 165,641.25
FY 22-23 $ 99,132.60 $ 63,387.50 $ 162,520.10
FY 23-24 $ 101,701.32 $ 57,512.50 $ 159,213.82
FY 24-25 $ 104,336.61 $ 51,387.50 $ 155,724.11
FY 25-26 $ 107,040.18 $ 44,887.50 $ 151,927.68
FY 26-27 $ 109,813.87 $ 38,137.50 $ 147,951.37
$ 981,371.00 $ 868,625.00 $ 1,849,996.00
City of Seaside FY 2026/27 Proposed Budget
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WATER FUND: 2022 INTERFUND LOAN
General Fund loan to Water Utility Fund
$1,293,750
City of Seaside Water Utility
Date: September 1, 2022
Interest: 0.371%
Maturity: June 30, 2044
Rating: N/A
Purpose: To provide funds for use by the Seaside Municipal Water System to pay a capacity fee to the Marina Coast Water District which will facilitate the purchase of 407 acre feet (AF) of recycled water and result in 407 AF of potable water credits for the Seaside Municipal Water System.

Security: The obligation is secured and payable primarily from the City’s General Fund.

Covenants: Borrower must maintain positive cash balance of at least 10% of its operating expense/expenditure budget to be able to repay the loan.

Debt Service:

Principal Interest Total Est. Fees Total Payment
FY 2026/27 Payments $ 45,214.03 $ 54,639.27 $ 99,853.30 $ - $ 99,853.30 Fiscal Year Principal Interest Total
FY 22-23 deferred $ 58,218.75 $ 58,218.75
FY 23-24 deferred $ 60,838.59 $ 60,838.59
FY 24-25 $ 36,276.97 $ 63,576.33 $ 99,853.30
FY 25-26 $ 43,267.01 $ 56,586.29 $ 99,853.30
FY 26-27 $ 45,214.03 $ 54,639.27 $ 99,853.30
FY 27-28 $ 47,248.66 $ 52,604.64 $ 99,853.30
FY 28-29 $ 49,374.85 $ 50,478.45 $ 99,853.30
FY 29-30 $ 51,596.72 $ 48,256.58 $ 99,853.30
FY 30-31 $ 53,918.57 $ 45,934.73 $ 99,853.30
FY 31-32 $ 56,344.91 $ 43,508.39 $ 99,853.30
FY 32-33 $ 58,880.43 $ 40,972.87 $ 99,853.30
FY 33-34 $ 61,530.05 $ 38,323.25 $ 99,853.30
FY 34-35 $ 64,298.90 $ 35,554.40 $ 99,853.30
FY 35-36 $ 67,192.35 $ 32,660.95 $ 99,853.30
FY 36-37 $ 70,216.01 $ 29,637.29 $ 99,853.30
FY 37-38 $ 73,375.73 $ 26,477.57 $ 99,853.30
FY 38-39 $ 76,677.63 $ 23,175.67 $ 99,853.30
FY 39-40 $ 80,128.13 $ 19,725.17 $ 99,853.30
FY 40-41 $ 83,733.89 $ 16,119.41 $ 99,853.30
FY 41-42 $ 87,501.92 $ 12,351.38 $ 99,853.30
FY 42-43 $ 91,439.50 $ 8,413.80 $ 99,853.30
FY 43-44 $ 95,554.28 $ 4,299.02 $ 99,853.30
$ 1,293,770.54 $ 822,352.80 $ 2,116,123.34
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CAPITAL IMPROVEMENT PROGRAM

CAPITAL IMPROVEMENT PROGRAM
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CAPITAL IMPROVEMENT PROGRAM OVERVIEW
The City of Seaside’s Five-Year Capital Improvement Program (CIP) outlines current and future infrastructure needs and capital funding priorities in the following areas:
(i) Government Facilities,
(ii) Parks,
(iii) Special Projects,
(iv) Stormwater Projects,
(v) Transportation Projects,
(vi) Municipal Water Fund Projects
(vii) Sanitation District Projects
The CIP is an important planning tool that identifies and prioritizes all major capital projects in the City. It helps determine funding sources and needs.

In general, the CIP provides funding for infrastructure construction and non-routine maintenance, while funding for routine infrastructure maintenance is appropriated in the operating budget. CIP projects, including streets, buildings, recreational facilities, and parks are defined as assets with an individual cost of at least $50k and an estimated useful life of greater than two years. Acquisitions of other capital assets (such as machinery, furniture, and vehicles) are generally accounted for in an internal service fund or departmental account that is responsible for financing each expenditure. Cost estimates are prepared for each capital project using current year dollars.

The projects planned for FY 2026-27 include expenditures that will be appropriated through the FY 2026-27 budget adoption process. Projected expenditures shown for FY 2027-28 through FY 2031-32 and “Out Years” are provided primarily for project planning and long-range financial planning purposes and do not reflect a commitment of funds. Expenditure approval will be sought for these projects during the appropriate fiscal year. Projects are categorized as outlined above and listed by line number. The line numbers are listed for convenience only and do not reflect order of project priority.

The CIP is comprised of 111 projects with a total cost of approximately $198.3 million across all years. The estimated carryover balance is about $29.5 million which includes projected FY 2025-26 project encumbrances and remaining balances. For FY 2026-27 27 projects totaling approximately $8.8 million are recommended for appropriation. Of this amount, $819 thousand is requested from the City’s general fund unassigned fund balance. The remainder is funded with grant revenue and other special revenue sources.

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FY 2025-2026 CAPITAL PROJECTS STATUS REPORT
The City continues to implement a dynamic and wide-ranging Capital Improvement Program, with steady progress achieved across planning, design, and construction phases. Public Works Engineering delivered thirteen completed projects this year with an additional thirteen projects in the construction. Nine projects are currently in design, with fourteen on-going initiatives. Staff look forward to continuing to deliver high-quality infrastructure improvements in the coming fiscal year.

The status of the projects from the FY 2025/26 Capital Improvements Projects is as follows:

PROJECT STATUS

GOVERNMENT FACILITIES
Pattullo Swim Center ($40.5K): Replacement of the pool cover to be completed by end of May 2026. Complete
Police Department (Parking Lot) ($1.5M): Parking lot improvement project, construction 90% complete. Construction
Corporation Yard Capital Repair ($174.7K): Tower demolished; remaining task includes wall repair. Construction
Fire Station #1 ($196.8K): Stair repair project in construction. Alarm upgrade on-going. Kitchen Renovation completed (11/14/25).

Construction
City Hall Modular Improvements ($234.8K): Design of restroom for Finance complete. Construction to begin by June 2026. Construction Surplus II Buildings (Campus Town Blvd. Removals) ($4.1M):

Phase 1B in construction. Phase II undergoing soil characterization.

Construction
Oldemeyer Center (Refurbishment) ($60K): Study and design to replace the failed Air Chiller. Design
Fire Station #2 ($686.2K): Project in design. Design
Seaside Stars ($53.7K): Star ceremony was held in October 2026. On-Going 1124 Wheeler St. Building ($42.0K): Electrical Improvements. Not Started PARKS
Fremont Center Medians ($30.8K): Construction completed (4/21/25). Complete Phase I Trails ($622.6K): Installation of new trails, picnic area, and playground at Lincoln Cunningham Park.

Construction
Cutino Park Improvements ($182.1K): Installation of sports field light Construction Recreation Trail Program ($1.6M): Design and construct trails within Laguna Grande Park Design
San Pablo Pedestrian Bridge ($668.1K): Bridge Improvement Design Laguna Grande Park Improvements ($30K): Permitting fees. On-Going

SPECIAL PROJECTS
Auto Center Towers Maintenance ($25K): Structural study complete.

Demolition of towers completed April 2026. Complete
Court House Project (Divarty Between 1st And 2nd Street) ($1.2M):

Construction of utilities on-site & undergrounding of overhead utilities. Construction

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New Well Project Study ($26.4K): Water Supply Feasibility Study, Groundwater Siting study, Environmental/Water Augmentation to provide water to the Campus Town Development.

On-Going

STORMWATER
Storm Water Program Support ($5.0K): Support for Storm Water Audit requirements. Complete. Complete
Del Monte Manor Storm Drain Improvements ($10.1K): Modify outfall to DMM & install retention system. Construction complete, in maintenance period.

Construction
Eucalyptus Storm Drain Infiltrator ($1.2M): Construction substantially complete, final punch list items in-progress..

Construction
90-Inch Storm Drain Improvements ($432.3K): Installation of duckbill valve in-progress.

Construction
CMP Replacement Program ($693.3K): Completion of repairs at Mingo Ave (completed August 2025) and Kenneth Street (completed October 2025). Del Monte Sinkhole repair is underway.

Construction
Laguna Grande Trash Capture ($50K): Design to install retrofits for the existing trash capture device at Laguna Grande 60” outfall. Design Stormwater Master Plan ($85.2K): Final draft in review. On-Going Stormwater Audit Corrections ($6.8K): Final corrections in progress. On-Going Storm Drain Cleaning ($0): Project cancelled and funding reallocated to CMP Replacement Program Projects Cancelled

TRANSPORTATION
Bike-Safe Grate Upgrades ($19.7M): Completed in June 2025. Complete Sidewalk Improvements ($634.8K): Sidewalk lift assessment/repair completed in Summer 2025 along Broadway Ave. & Fremont Blvd. with additional work to begin along Del Monte in June 2026. The 2026 ADA Curb Ramp project construction begins in Spring 2026.

Construction
Pavement Rehabilitation Phase 5 and Ongoing ($2.1M): 2025 Pavement Rehab project designed, construction planned for Fall 2026. Design Broadway Avenue Corridor Improvements ($14M): Design
completed; construction planned to begin Summer 2026. Design Street Striping ($210K): Citywide street striping project design complete. Construction to be completed in conjunction with the 2025 Pavement Rehab project.

Design
Citywide Traffic Calming Projects ($1.8M): Completion of traffic calming projects at San Pablo Ave., which included Baker Street and DLAMP, (completed 2/9/2026) and Hilby Ave. (completed
12/30/2025). The Del Rey Woods Traffic Calming project is in design.

Design
Street Sign Upgrades ($56.6K): Upgrade of signs citywide including flashing crosswalk signs along Broadway Ave. On-Going
Pavement Management Program ($29.7K): PMP report updated. On-Going Traffic Engineering Services ($152.4K): review of traffic calming requests and related traffic engineering services On-Going Fremont at Broadway Intersection Improvements ($50K): Feasibility research underway. On-Going
Del Monte / Fremont Intersection ($80.7K): Mitigation study in progress.

On-Going
WATER
Municipal Water Tank Rehabilitation ($170K): Internal tank pipes assessed for compliance and found compliant. Complete. Complete

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Minor Misc. Well Upgrades ($20.2K): Assessment complete.

Complete
New Fire Hydrant on San Pablo Avenue ($25K): Installation of new fire hydrant on San Pablo Avenue. Design
Water Master Assessment ($24K): Seaside Groundwater Basin Watermaster administration and operating costs. On-going Water Master Plan ($15.6K): Water Rate & Capacity Fee study. On-Going Well Replacement ($1.8M): Permitting in progress. On-Going Water Security Updates ($60K): SCADA upgrade. Assessed and not needed. Cancelled. Cancelled

SANITATION DISTRICT
Sewer Pipe Replacement Program ($150K): Replacement of
deteriorating sewer pipes. Repair of sewer lateral failure at Broadway and Noche Buena in design.

Design
Broadway Avenue Sewer Line Upgrade ($115K): Sewer line upgrade along Upper Broadway. Design
Root Intrusion Sewer Main Replacement ($337.4K): On-going replacement of sewer main due to root intrusion. On-going Manhole Improvement Projects ($250K): Manhole lid replacement locations being identified and Brick Manhole Inspection in progress.

On-going
Develop SCSD Standards ($50K): Standards in development. On-going Sewer Master Plan ($412.6K): Sewer System Management Plan completed. The Sewer Master Plan started. On-going
Sewer Lateral Program ($75K): Development of a policy/ordinance. Not Started Hilby Avenue Sewer Upgrade ($400K): Upgrade approximately 4,420 feet of 6-inch sewer main and 930 feet of 8-inch. sewer main to 10- inch between General Jim Moore Boulevard to Wheeler Street.

Not Started
Birch Avenue Sewer Upgrade ($800K):Replace approximately 1,600 feet of 8-inch and 10-inch sewer main with 10-inch and 12-inch pipe, respectively on Laguna Street, Phoenix Avenue, Baker Street, and Birch Avenue.

Not Started

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CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2026-27 APPROPRIATIONS:

The following table shows the projects recommended for appropriation in fiscal year 2026-27:

The City’s Engineering department uses a ranking system that considers ten factors such as Council Priority, Public Health and Safety, and Available Funding in determining which projects to recommend for appropriation. Each recommended project includes scoring sheets, cost details, and related funding sources which serves as justification for the recommendation. Total recommended appropriations are $8.8M with the majority funded with special revenue and grants $4.1M (46%).

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CIP: Fiscal Years 2026-2027 through 2031-2032

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CIP Detail (continued):

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CIP Detail (continued):

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CIP Detail (continued):

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CIP Detail (continued):

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CAPITAL IMPROVEMENT PROGRAM –FISCAL YEAR 2026-27 PROJECT DESCRIPTIONS:

The following pages contain project descriptive sheets and scoring worksheets for each of the projects selected for appropriation in fiscal year 2026-27:

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Packet Page 281

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Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 2 12
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 0 0
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 1 5
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 2 10
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 1 4
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 2 6
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 2 4
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 1 1
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 0 0
Total Score = Multiplier x Rating 42
CIP Line Item #1 - Pattullo Swim Center Improvements - Equipment Replacement (Ph 1)

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CAPITAL IMPROVEMENT PROGRAM
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Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 0 0
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 0 0
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 1 5
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 1 5
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 0 0
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 1 3
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 2 4
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 1 1
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 0 0
Total Score = Multiplier x Rating 18
CIP Line Item #6 - Seaside Stars

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Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 3 18
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 0 0
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 1 5
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 2 10
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 0 0
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 1 3
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 2 4
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 1 1
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 1 1
Total Score = Multiplier x Rating 42
CIP Line Item #7 - Corp Yard Improvement - Restroom Improvement Project

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Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 2 12
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 3 18
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 2 10
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 2 10
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 3 12
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 3 9
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 2 4
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 1 1
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 2 2
Total Score = Multiplier x Rating 78
CIP Line Item #14 - Wheeler Street Building

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 289 Page | 285

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 290 Page | 286
Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 2 12
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 3 18
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 2 10
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 2 10
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 3 12
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 3 9
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 2 4
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 1 1
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 2 2
Total Score = Multiplier x Rating 78
CIP Line Item #19 - Del Monte Apartments

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 291 Page | 287

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 292 Page | 288
Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 3 18
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 0 0
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 1 5
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 3 15
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 0 0
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 1 3
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 2 4
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 2 2
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 1 1
Total Score = Multiplier x Rating 48
CIP Line Item #21 - City Hall Improvement - Sump Pump Replacement

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 293 Page | 289

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 294 Page | 290
Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 1 6
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 2 12
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 1 5
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 1 5
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 0 0
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 1 3
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 2 4
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 2 2
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 1 1
Total Score = Multiplier x Rating 38
CIP Line Item #23 - Laguna Grande Park Improvements

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 295 Page | 291

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 296 Page | 292
Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 3 18
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 2 12
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 2 10
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 3 15
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 3 12
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 2 6
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 2 4
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 3 3
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 2 2
Total Score = Multiplier x Rating 82
CIP Line Item #24 - San Pablo Bridge

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 297 Page | 293

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 298 Page | 294
Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 1 6
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 0 0
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 1 5
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 1 5
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 0 0
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 0 0
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 2 4
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 1 1
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 0 0
Total Score = Multiplier x Rating 21
CIP Line Item #31 - Cutino Park Improvements - Turf Replacement

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 299 Page | 295

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 300 Page | 296
Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 0 0
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 0 0
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 1 5
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 1 5
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 0 0
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 1 3
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 2 4
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 1 1
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 0 0
Total Score = Multiplier x Rating 18
CIP Line Item #37 - Gateway Signage Improvements

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 301 Page | 297

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 302 Page | 298
Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 0 0
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 0 0
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 1 5
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 1 5
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 0 0
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 1 3
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 2 4
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 1 1
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 0 0
Total Score = Multiplier x Rating 18
CIP Line Item #39 - Seaside Muni Parks Irrigation

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 303 Page | 299

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 304 Page | 300
Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 3 18
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 2 12
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 1 5
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 1 5
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 3 12
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 2 6
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 3 6
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 3 3
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 3 3
Total Score = Multiplier x Rating 70
CIP Line Item #42 - Courthouse Project (Divarty between 1st and 2nd)

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 305 Page | 301

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 306 Page | 302
Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 2 12
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 3 18
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 2 10
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 2 10
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 1 4
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 3 9
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 2 4
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 3 3
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 2 2
Total Score = Multiplier x Rating 72
CIP Line Item #49 - Laguna Grande Trash Capture

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 307 Page | 303

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 308 Page | 304
Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 2 12
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 2 12
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 2 10
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 3 15
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 3 12
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 3 9
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 3 6
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 3 3
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 3 3
Total Score = Multiplier x Rating 82
CIP Line Item #64 - Pavement Rehabiitation

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 309 Page | 305

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 310 Page | 306
Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 2 12
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 1 6
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 2 10
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 2 10
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 2 8
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 3 9
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 2 4
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 3 3
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 1 1
Total Score = Multiplier x Rating 63
CIP Line Item #66 - Coe and General Jim Moore Blvd Intersection Improvements

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 311 Page | 307

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 312 Page | 308
Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 2 12
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 1 6
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 2 10
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.

Project will repair
systems important to
facility operation
Project will improve
facility appearance or
deter future
expenditure
No existing facility
involved
5 2 10
5 Availability of external
financing
Grant revenues will
support at least 50% of
expenses
Non-city revenues
have been identified
and applied for
Potential for non-city
revenue exists
No external financing
arrangements
currently exist
4 3 12
6 Relation to adopted
plans (e.g.

Water/Sewer Master
Plan, OS Master Plan,
Downtown Master,
TCRP, etc)
Project is included in a
formal plan which had
council approval
Project is included in
written plans adopted
by a city commission
Project is included in
written plans of city
staff
Project is not included
in any written plans
3 3 9
7 Operating budget Project will result in
decreased operating
costs
Project will have no
operating and
maintenance costs
Project will have
additional operating
costs and/or personnel
additions of $10,000 or
less per year
Project will require
additions in personnel
or other operating
costs in excess of
$10,000 per year
2 3 6
9 Link to major system Project provides
linkage (roadway,
pipeline) to major
infrastructure system
Has potential for
future linkage to major
system
No linkage, but project
will provide indirect
benefits to adjoining
systems
No linkage or benefits
to adjoining major
systems
1 3 3
10 Timeliness/External Project will with great
certainty allow the city
to take advantage of
favorable market
pricing for land,
materials, equipment,
etc.

Project timing will
allow for coordination
with another agency
with a project that will
soon be underway
External influences
may affect timeliness
of this project
External influences do
not affect the
timeliness of this
project
1 3 3
Total Score = Multiplier x Rating 71
CIP Line Item #67 - Broadway Avenue Corridor Improvements

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 313 Page | 309

CAPITAL IMPROVEMENT PROGRAM
City of Seaside FY 2026/27 Proposed Budget
Packet Page 314 Page | 310
Capital Improvement Program
Project Scoring Worksheet
Project Name:

Prioritization 3 2 1 0 Multiplier Rating Score
1 Public health and
safety
Project needed to
alleviate existing
health or safety hazard
Project needed to
alleviate potential
health or safety hazard
Project would promote
or maintain
health/safety
No health or safety
impact associated with
project
6 2 12
2 External requirements Project is required by
law, regulation, or
mandate
Project is required by
agreement with other
jurisdictions
Project to be
conducted in
conjunction with other
jurisdictions
Project is city only and
not externally required
6 3 18
3 Council priority Project will further 3 or
more council priorities
Project will further 2
council priorities
Project will further 1
council priority
Council will not further
any council priorities
5 2 10
4 Protection of capital
facilities
Project is critical to
save structural
integrity of existing
facility or repair
significant structural
deterioration. Facility
is at risk of
catastrophic failure.