Item 6.4.
Quarterly Financial Report and
Adopt a Resolution to Amend the
City’s Authorized Positions List for
FY 2026-2027
July 28, 2026
2 Summary
Quarterly Financial Report
• Focus on the General Fund
• Examining FY26 and projecting FY27 revenues, expenditures and year end surplus/deficit
• FY25 – challenging to complete the audit due to software conversion • Report is unaudited. Numerous adjustments and accruals still need to be finalized
Authorized Positions List
3 FY 2025-2026 General Fund
Details in Attachment 1 – Quarterly Financial Report
FY 2025-2026 Revenues Expenditures Surplus/Defici
t
Adopted Budget $85,290,814 $85,993,757 $702,943
Latest Projection $87,464,626 $87,487,948 $23,322
Change $2,173,812 $1,494,191
4 FY26 General Fund Revenues
Franchise Fee and Business License Tax revenues were stronger than anticipated for FY26
5 51111 Regular Part Time Pay: Higher usage in HR and Finance for special projects. Still researching City Manager, PD and CRS’ regular part-time staffing pay details FY26 GF Exp – 51111 Regular PT
6 51112 Seasonal Part-Time/Temp Pay: $200,000 for Finance and HR using staffing to assist with software migration. Further researching PW, PD and CRS FY26 GF Exp – 51112 Seasonal
PT/Temp
7 51115 Overtime: Budget is overambitious, and future budgets will target actuals.
FY26 OT expenses higher than usual for homeless cleanups, community and special assignments and Finance functions
FY26 GF Exp – 51115 Overtime
8 51130 Anticipated Salary Savings: $2,3000,000 anticipated salary savings is no longer feasible due to vacancies. Typical vacant positions filled quickly, efforts to cross-train, temporary staffing to provide service continuity
FY26 GF Exp – 51130 Anticipated Salary
Savings
9 FY 2026-2027 General Fund
Increased revenues based on prior year revenues received.
Removing $1,150,000 “anticipated salary savings” increases expenditure projections
FY 2026-2027 Revenues Expenditures Surplus/Defici
t
Adopted Budget $89,189,014 $89,070,970 $118,044
Latest Projection $90,353,750 $90,220,970 $130,780
Change $1,164,736 $1,150,000
10 FY 2026-2027 General Fund
Other considerations for FY 2026-2027:
• GF revenues relies on $5,075,800 from development permits and fees. • Union City will pay approximately $220,000 more for parametric (earthquake insurance)
• Updated Fremont Dispatch Agreement will cost Union City $250,000 or more each year
• Updated Alameda County Fire services approximately $800,000 more than UC Adopted Budget
Staff continuously monitoring revenues while being prudent of our expenditures
11 Authorized Positions List
Staff is seeking City Council approval to Authorized Position List changes:
1. Deputy Police Chief: This position is recommended to be added to implement succession planning activities for the department, in response to anticipated department retirements and staffing needs. Staff will reduce the Police Officer position by one to maintain the same number of sworn officers in the Police Department.
2. Intervention Counselor (PEG): Staff eliminated the one Intervention Counselor from the Management Employee Group (MEG) line and hired a second Intervention Counselorfrom the Professional Employee Group (PEG) line. This is an administrative cleanup to reflect the current staffing in the YFS division of the Community and Recreation Services Department.
12 Authorized Positions List (continued)
3. Maintenance I – Streets: There is a Special Projects Coordinator position primarily focused on graffiti abatement activities. City operations no longer require this dedicated position, which has historically been completed within the Maintenance I level classification.
Exhibit A shows the citywide Authorized Position List, including what was adopted for FY2026-2027 and the proposed changes.
13 Recommended Action
It is Recommended that the City Council:
üReceive and file the Quarterly Financial Report, and
üAdopt the Resolution amending the City’s Authorized Positions List for Fiscal Year 2026-2027