On the agenda: Healdsburg meeting — Data Center (May 11)

CITY OF HEALDSBURG
CITY COUNCIL
SPECIAL MEETING AGENDA
Meeting Date: May 11, 2026
Time: 06:00 PM
City Hall Council Chamber
401 Grove Street
Healdsburg, CA 95448
To join by computer, tablet, or mobile device:
Go to https://zoom.us/join and type in the Webinar ID: 815 8894 3494 or follow this link:
healdsburg.gov/zoom (Pre-registration for the meeting is not required.)
To view the agenda online, visit healdsburg.gov/agendas. To view the Council Meeting
PowerPoint presentations or correspondence received after the agenda packet has been
posted, visit healdsburg.gov/agendas. To electronically submit correspondence regarding an
item on the agenda, please email [email protected]. Documents and
correspondence received 72 hours prior to the meeting will be posted by 10:00 a.m. the
following business day.
Interpretation Services
Interpretation services are available on-site during City Council meetings. To utilize this
service, please see the interpreter located in the back of the Council Chamber.

1.

2.

CALL TO ORDER/ROLL CALL
1.a

Pledge of Allegiance

1.b

Approval of May 11, 2026 Special Meeting Agenda

PUBLIC COMMENTS
Members of the public will have an opportunity to address the City Council concerning any
items listed on this Special Meeting Agenda at the time that the item is considered. No
other items may be discussed at this Special Meeting. (Government Code Section
54954.3). For Closed Session Items, public comments may be made at this time.

3.

BUSINESS ITEMS
3.a

Fiscal Year 2026-27 and 2027-28 Budget Workshop

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City Council/RSA Special Meeting Agenda

May 11, 2026

Receive a presentation from City staff on the preliminary Fiscal Year 2026-27 &
2027-28 budget and provide feedback to staff on budget elements.
4.

ADJOURN CITY COUNCIL SPECIAL MEETING

SB 343 - DOCUMENTS RELATED TO OPEN SESSION AGENDAS: Any writings or
documents provided to a majority of the City Council/Redevelopment Successor Agency
Board regarding any item on this agenda after the posting of this agenda and not otherwise
exempt from disclosure, will be made available for public review in the City Clerk's Office
located at City Hall, 401 Grove Street, Healdsburg, during normal business hours. If
supplemental materials are made available to the members of the City
Council/Redevelopment Successor Agency Board at the meeting, a copy will be available
for public review at the City Hall Council Chambers, 401 Grove Street, Healdsburg, CA
95448.
These writings will be made available in appropriate alternative formats upon request by
a person with a disability, as required by the Americans with Disabilities Act.
DISABLED ACCOMMODATIONS: The City of Healdsburg will make reasonable
accommodations for persons having special needs due to disabilities. Please contact
Raina Allan, City Clerk, at Healdsburg City Hall, 401 Grove Street, Healdsburg, California,
431-3317, at least 72 hours prior to the meeting, to ensure the necessary accommodations
are made.

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Item 3.a

CITY OF HEALDSBURG
CITY COUNCIL AGENDA STAFF REPORT

MEETING DATE: May 11, 2026
SUBJECT:

Fiscal Year 2026-27 and 2027-28 Budget Workshop

PREPARED BY:

Katie Edgar, Finance Director

STRATEGIC INITIATIVE(S):
Provide Effective Governance

RECOMMENDED ACTION(S):
Receive a presentation from City staff on the preliminary Fiscal Year 2026-27 & 2027-28 budget
and provide feedback to staff on budget elements.

COMMUNITY ENGAGEMENT/OUTREACH:
City staff kicked off budget development activities with City Council at the February 2, 2026 City
Council meeting. On February 20th City staff launched three online interactive public engagement
tools including a budget simulation, prioritization exercise and taxpayer receipt. In addition to the
online engagement opportunities a paper version of the survey and prioritization exercise were
also made available at all City facilities and distributed by Corazon staff. All online tools and paper
surveys were offered in both English and Spanish. On March 3rd the first public budget workshop
was held at the Community Center with Spanish translation services. On March 4th a second budget
workshop was held at the Senior Center. Staff presented the public feedback and provided an
update on the budget development process at the April 20th City Council meeting.
BACKGROUND:
The City operates on a two-year budget cycle. The current two-year budget cycle will end on June
30, 2026. The next two-year budget for the Fiscal Years 2026-27 and 2027-28 is on schedule to be
adopted in early June to ensure a smooth transition between fiscal years.
DISCUSSION/ANALYSIS:
Finance staff have collaborated with department heads and incorporated previous City Council
direction to prepare a preliminary draft budget for Fiscal Years 2026-27 and 2027-28. Exhibit A,
attached to this report reflects the preliminary budgets for all City Funds. The purpose of the
Budget Workshop is to present the preliminary budget and provide an opportunity for Council and
public feedback. The presentation will focus on the General Fund a selection of Special Revenue
Funds, all major Enterprise Funds, Internal Service Funds, and the Capital Improvement Program.

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Item 3.a

Overall, the proposed biennial budget for the City reflects a relatively stable general economic
outlook. Major revenues reflect modest increases consistent with the economic drivers for the city.
Citywide expenses reflect the increasing upward pressure of salaries and benefits including
pension unfunded accrued liability (Pension UAL) annual payments and health insurance
premiums, as well as property and liability insurance.
The impact of these cost pressures is strongly reflected in the proposed General Fund budget as
the modest increase in revenues is not keeping pace with the increased expenses. Through multiple
iterations staff have implemented various mitigation measures to reduce this deficit in the General
Fund. Ultimately, staff are proposing a balanced budget that relies heavily on Measure T
contributions to the General Fund. Measure T is a general-purpose transaction and use tax,
renewed by voters in 2020, that has historically contributed to the General Fund to support public
safety staff positions and various special projects. In the absence of substantial increased growth
or expansion to the existing General Fund revenue base, the increased General Fund reliance on
Measure T is likely to continue. Measure T has also historically been used to support the Streets
Operating fund which has limited designated revenues streams, and Streets Capital Projects. The
proposed budget presents a balanced Streets Operating fund utilizing Measure T contributions and
maintains modest appropriations for both Streets and Drainage Capital Projects.
Increased operating costs are also prevalent in the proposed Community Services Fund budget. At
a high level the fund is balanced, with projected Transient Occupancy Tax revenues and program
revenues supporting operations in both years. However, there is no capital project funding or parks
deferred maintenance funding included. At the May 4th City Council Meeting, Council adopted
Goals for Fiscal Year 2026-27, which included the goal to develop a financial strategy for the
Community Services Fund including spending priorities. This Budget Workshop continues
building upon the framework started at the April 20th Budget Check-In by adding additional
context and requested information. Staff have prepared potential policy pathways to continue the
conversation and address some of the concerns shared by Council Members. While some of those
options may be implemented in the adopted budget scheduled for June 1st based on Council
direction, it is not the intention that Council will develop a financial strategy at this meeting. Staff
will return to City Council after the adoption of the budget to continue in depth conversations on
the Council goal. Those conversations will also include a consideration of options for a possible
bond issuance to support capital projects and major maintenance.
The proposed budgets for the Enterprise Funds, including Water, Wastewater, and Electric reflect
the importance of the currently adopted rate schedules. Utility rate revenue in all these funds is
meeting the operational needs and supporting significant investments in necessary infrastructure
that has accumulated over years of deferrals due to funding constraints. The Drainage Fund is the
only Enterprise Fund that is proposed to be in a deficit.
In light of the Enterprise Funds solvency and despite the General Fund constraints, the City is
continuing to make investments through the Internal Service Funds in City Facilities, Vehicles,
and Information Services.
ENVIRONMENTAL STEWARDSHIP:

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Item 3.a
To reduce the environmental impact of budget development, staff have encouraged the use of
online feedback tools in place of paper surveys.
ALTERNATIVES:
City Council can provide a wide array of direction to City staff on the preliminary budget proposal.
In particular, staff seeks City Council feedback and guidance on the following key issues:
• Alternative approaches to balancing the General Fund budget
As noted above, early iterations of the General Fund encountered a structural deficit when
accounting for updated revenue projections and constant staffing and service levels. Staff
proposes several strategies to close the deficit, most notably the increased use of Measure
T funds. There are other options for addressing the deficit and staff requests City Council
direction on the preferred approach.
•

Alternative priorities for the use of Measure T
While a substantial share of Measure T is proposed to support General Fund operations
(most notably, public safety), it is also proposed to support several programs, consistent
with past budgets, and multiple drainage improvement projects. Staff seeks City Council
concurrence or direction on these proposals.

•

Community Services priorities and policy pathways
As described above, the proposed Community Services budget does not include funding
for capital projects and has only limited funds for identified deferred maintenance projects.
This is because maintaining current operations and service levels is project to use all
available funding. The City Council has identified a goal for the upcoming year to develop
a financial strategy for this fund that could provide increased funding for capital investment
and maintenance. However, the current budget also provides an opportunity to adjust
priorities if the City Council wishes to do so. This could involve adjustment in
programming, revenue increases via greater cost recovery, or the implementation of
strategies to allocate funds to priority uses if revenues come in higher than expected.

•

Prioritization of Capital Projects
As always, there is not sufficient funding available to support all identified capital needs
in the City. In spite of funding limitations, staff has proposed a robust slate of projects to
be funded based on existing priorities and previous capital planning efforts. Staff seeks
City Council feedback on the funded projects and proposed timing.

For all of the above issues, staff recommends that the City Council review the attached budget
worksheets and the presentation slides for the May 11 meeting for more detail on the current
proposals.
FISCAL IMPACT:
There is no fiscal impact associated with providing this staff report and presentation.
ENVIRONMENTAL ANALYSIS:

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Item 3.a
Pursuant to Title 14, the California Code of Regulations, Section 15378(b)(4)(5) of the California
Environmental Quality Act (“CEQA”) guidelines, approval of this resolution is an administrative
activity of the City that will not result in direct or indirect physical changes to the Environment.
ATTACHMENT(S):
Exhibit A
Budget Workshop Presentation

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GENERAL CAPITAL REPLACEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

257,656

$

322,251

$

322,251

$

354,935

$

384,935

$

1,938,631
35,000
891,156
2,864,788

$

560,000
35,000
242,943
837,943

$

560,000
32,684
242,943
835,627

$

30,000
294,349
324,349

$

30,000
284,674
314,674

$

$

294,349
294,349

$

$

560,000
242,943
802,943

$

$

560,000
242,943
802,943

$

$

2,573,566
226,626
2,800,192

$

284,674
284,674

Ending Working Capital

$

322,251

$

357,251

$

354,935

$

384,935

$

414,935

Change in Working Capital

$

64,595

$

35,000

$

32,684

$

30,000

$

30,000

REVENUES
State Grants
Transfer in - Measure T
Transfers in - Media Center Fund
Transfers in - General Fund
Total Revenues
EXPENSES
Fire Substation - OT001
Victory Studios Rehab - OT004
Operational Expense
Total Expenditures

$

$

$

7 of 156

$

$

$

Enhanced Fire Protection Fund (Measure H)
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance

$

REVENUES
Sales Tax
Interest Income

$

Amended
Budget

FY 27-28
Proposed
Budget

$

507,446

$

507,446

$

1,846,441

$

2,311,650

757,266
10,351.56
767,618

$

1,506,000
1,506,000

$

1,585,681
36,400.00
1,622,081

$

1,613,227
31,014.00
1,644,241

$

1,637,426
30,209.00
1,667,635

$

55,757
1,072
21,425
2,314
2,716
30,738
11,157
134,992
-

$

118,147
48,789
11,645
86,818
12,600
53,424

$

71,574
2,000
38,931
61
12,107
5,571
86,818
12,600
53,424

$

150,015
5,000
83,359
10,000
13,440
15,000
26,808
831,519
9,773

$

156,142
5,000
89,818
10,000
14,920
15,000
28,558
22,388
9,773

$

260,172

$

331,423

$

283,086

$

1,179,032

$

386,948

Ending Fund Balance

$

507,446

$

1,682,023

$

1,846,441

$

2,311,650

$

3,592,337

Change in Fund Balance

$

507,446

$

1,174,577

$

1,338,995

$

465,209

$

1,280,687

Total Revenues
EXPENDITURES
Wages
Overtime
Fringe Benefits
Personal Protective Equipment
Utility Services
Operational Expense
Contracted Services
Information Services Service Fee
Building Maintenance Service Fee
Vehicle Replacement Fee
Total Expenditures

$

-

FY 26-27
Proposed
Budget

Estimated
Year End

$

8 of 156

$

$

$

TRANSACTION AND USE TAX FUND (MEASURE T)
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance
REVENUES
Sales Tax
Interest Income
Fees & Charges
Transfers In

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

5,434,565

$

3,927,535

$

3,927,535

$

935,715

$

1,474,243

$

$

2,856,000
40,000
2,896,000

$

2,816,711
145,176
668
2,962,555

$

2,831,847
123,182
2,955,029

$

2,916,802
120,178
3,036,980

$

2,782,374
260,470
864
3,043,708

EXPENDITURES
Translation Services
$
Chamber of Commerce Agreement
Low Income Utility Discounts
Support of Local Organizations
General Fund Operating Augmentation
Road System Maintenance
Bad Debt Expense
Fire Substation - OT001
Healdsburg Ave Complete Streets - ST006
Grove Street Neighborhood Plan Implementation - ST007
Ward Street Neighborhood Revitalization - ST009
FY 23-24 Sidewalk Repair - ST012
March Ave Reconstruction - ST013
Powell Ave & Johnson - ST014
Front Street and First Street Rehabilitation-ST020
Sunset Dr.Stabilization & Pavement Repair-ST018
Cabernet Road Culvert Repair - DR002
Willow Glen Court Storm Drain Repair-DR004
Grant Ave Storm Drain Repair-DR006
Trash Capture Implementation Phase 1-DR007
Foss Creek Sediment Removal at North St-DR008
Bridal Path Drainage Improvements-DR009
Total Expenditures
$

20,973
60,000
51,277
50,000
867,589
975,000
23,449
1,938,631
242,650
2,190
1,912
317,066
4,550,737

Ending Fund Balance

$

Change in Fund Balance

$

Total Revenues

Amended
Budget

$
$

$

35,000
60,000
62,500
50,000
857,496
985,000
2,856,901
346,896
252,810
1,271
365,338
133,703
6,006,915

3,927,535

$

(1,507,030)

$

9 of 156

$
$

$

9,176
22,000
68,935
50,000
857,496
985,000
4,851
2,856,901
346,896
252,810
1,271
365,338
133,703
5,954,376

816,620

$

(3,110,915)

$

$
$

15,000
60,000
73,760
50,000
900,000
80,000
837,741
-

$
$

$

325,000
75,000
2,416,501

$

15,000
60,000
81,136
50,000
2,700,000
640,000
106,001
300,000
122,500
100,000
50,000
50,000
4,274,637

935,715

$

1,474,243

$

236,586

(2,991,821)

$

538,528

$

(1,237,657)

TRANSIENT OCCUPANCY TAX - AFFORDABLE HOUSING (MEASURE S)
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance
REVENUES
Transient Occupancy Tax
Other Revenues
Interest Income
Total Revenues
EXPENDITURES
Wages
Fringe Benefits
Meeting, Travel, and Training
Utility Services
Operational Expense
Contracted Services
Repairs and Maintenance
Overhead Allocation
Information Services Service Fee
Building Maintenance Service Fee
Insurance
Loan Disbursement
Transfers out - L & M Village Fund

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

2,027,879

$

1,574,177

$

1,574,177

$

397,509

$

132,597

$

1,407,464
2,736
30
1,410,230

$

1,487,359
1,487,359

$

1,487,359
15,563
1,502,922

$

1,531,980
13,383
1,545,363

$

1,577,939
12,989
1,590,928

$

$

$

$

$

$

245,756
178,363
4,146
2,323
8,292
238,231
2,475
70,552
31,978
31,810
24,416
1,000,000
25,590

$

334,383
115,324
3,000
2,223
5,000
246,500
10,000
72,668
31,913
28,586
28,673
1,000,000
845,535

$

240,304
179,144
2,311
4,456
246,000
72,668
31,913
28,586
28,673
1,000,000
845,535

$

343,578
122,059
4,000
2,750
5,000
246,500
50,000
64,687
45,104
42,085
32,411
852,101

$

355,585
132,178
4,000
3,060
5,000
246,500
64,687
48,070
42,540
35,350
853,338

$

1,863,932

$

2,723,805

$

2,679,590

$

1,810,275

$

1,790,308

Ending Fund Balance

$

1,574,177

$

337,731

$

397,509

$

132,597

$

(66,783)

Change in Fund Balance

$

(453,702)

$

(1,236,446) $

(1,176,668)

$

(264,912)

$

(199,380)

Total Expenditures

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L & M Village Fund
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

Beginning Fund Balance

$

(37,949)

$

517

$

517

$

-

$

-

REVENUES
County Grants
Transfer In - Measure S

$

811,030
25,590
836,620

$

845,535
845,535

$

782,227
782,227

$

852,101
852,101

$

853,338
853,338

$

766,570
31,584

$

811,037
37,888

$

744,856
37,888

$

811,037
41,064

$

811,037
42,301

$

798,154

$

848,925

$

782,744

$

852,101

$

853,338

Ending Fund Balance

$

517

$

(2,873) $

-

$

-

$

-

Change in Fund Balance

$

38,466

$

(3,390) $

(517)

$

-

$

-

Total Revenues
EXPENDITURES
Contracted Services
Insurance
Total Expenditures

$

$

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$

$

$

LONG RANGE PLANNING FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Estimated Beginning Fund Balance

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

369,313

$

396,007

$

396,007

$

670,784

$

700,784

$

26,693
26,693

$

$

$

30,000
30,000

$

$

1,130,000
24,778
250,000
1,404,778

$

$

1,130,000
32,635
250,000
1,412,635

$

30,000
30,000

$

-

$

1,130,000

$

1,130,000

$

-

$

-

$

-

$

1,130,000

$

1,130,000

$

-

$

-

Ending Fund Balance

$

396,007

$

678,642

$

670,784

$

700,784

$

730,784

Change in Fund Balance

$

26,693

$

282,635

$

274,778

$

30,000

$

30,000

REVENUES
Federal Grants
General Plan Update Surcharge
Transfers In - General Fund
Total Revenues
EXPENDITURES
Contracted Services
Total Expenditures

$

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ECONOMIC DEVELOPMENT FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

Estimated Beginning Fund Balance

$

51,277

$

54,306

$

54,306

$

56,336

$

58,059

REVENUES
Interest Income
Other Revenues

$

$

$

1,723
1,723

$

$

2,030
2,030

$

$

1,238
1,238

$

$

3,029
3,029

$

1,681
1,681

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

Ending Fund Balance

$

54,306

$

55,544

$

56,336

$

58,059

$

59,740

Change in Fund Balance

$

3,029

$

1,238

$

2,030

$

1,723

$

1,681

Total Revenues
EXPENDITURES
Operational Expense
Total Expenditures

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GAS TAX FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

Beginning Fund Balance

$

3,821

$

31,253

$

31,253

$

62,491

$

49,287

REVENUES
Gas Tax
Interest Income

$

324,250
5,882
330,132

$

324,385
3,529
327,914

$

332,236
1,702
333,938

$

338,254
1,442
339,696

$

341,637
1,408
343,045

Total Revenues
EXPENDITURES
Contracted Services
Transfers out - Streets Fund

$

$

$

$

$

$

2,700
300,000

$

2,900
300,000

$

2,700
300,000

$

2,900
350,000

$

2,900
375,000

$

302,700

$

302,900

$

302,700

$

352,900

$

377,900

Ending Fund Balance

$

31,253

$

56,267

$

62,491

$

49,287

$

14,432

Change in Fund Balance

$

27,432

$

25,014

$

31,238

$

(13,204)

$

(34,855)

Total Expenditures

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ROAD REPAIR AND ACCOUNTABILITY FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance
REVENUES
State SB1 Road Maintenance and Repairs
Interest Income
Total Revenues

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

1,377,783

$

1,603,241

$

1,603,241

$

43,073

$

166,429

$

308,585
89,260
397,845

$

292,240
27,898
320,138

$

299,275
61,427
360,702

$

317,286
31,071
348,357

$

320,459
16,954
337,413

$

$

$

$

$

EXPENDITURES
Transfers out - Pavement Preventative Maint. - ST0017
Transfers out - March Avenue Reconstruction - ST013

$

172,387

$

1,920,871

$

1,920,871

$

225,000
-

$

500,000
-

Total Expenditures

$

172,387

$

1,920,871

$

1,920,871

$

225,000

$

500,000

Ending Fund Balance

$

1,603,241

$

2,509

$

43,073

$

166,429

$

3,842

Change in Fund Balance

$

225,458

$

(1,600,733)

$ (1,560,169)

$

123,357

$

(162,587)

15 of 156

BENJAMIN MAINTENANCE DISTRICT FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

8,292

$

8,782

$

8,782

$

9,110

$

9,389

$
$

490
490

$
$

200
200

$
$

328
328

$
$

279
279

$
$

272
272

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

Ending Fund Balance

$

8,782

$

8,982

$

9,110

$

9,389

$

9,661

Change in Fund Balance

$

490

$

200

$

328

$

279

$

272

REVENUES
Interest Income
Total Revenues
EXPENDITURES
Operational Expense
Total Expenditures

16 of 156

PUBLIC SAFETY FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

Beginning Fund Balance

$

119,987

$

79,283

$

79,283

$

85,890

$

79,890

REVENUES
Abandoned Vehicle Abatement
Total Revenues

$
$

23,129
23,129

$
$

-

$
$

9,157
9,157

$
$

-

$
$

-

$

3,229
125
60,478

$

5,000
2,500

$

2,551
-

$

6,000
-

$

5,000
-

$

63,833

$

7,500

$

2,551

$

6,000

$

5,000

Ending Fund Balance

$

79,283

$

71,783

$

85,890

$

79,890

$

74,890

Change in Fund Balance

$

(40,703)

$

(7,500)

$

6,606

$

(6,000)

$

(5,000)

EXPENDITURES
Meeting, Travel, and Training
License, Dues, Certs, Membrshps
Operational Expense
Total Expenditures

17 of 156

OPIOID SETTLEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

55,866

$

164,120

$

164,120

$

183,732

$

188,136

$

17,469
19,986
13,121
13,601
11,933
20,753
56,147
4,815
6,025
163,851

$

2,000
19,329
19,986
41,315

$

19,329
19,986
6,450
11,944
5,874
755
4,920
69,259

$

3,529
20,168
6,450
11,944
5,874
5,904
755
2,398
57,023

$

3,529
16,561
6,450
11,944
5,874
5,904
755
2,398
53,416

$

14,883
472
40,242

$

50,000
49,646

$

49,646

$

52,620

$

55,107

$

55,597

$

99,646

$

49,646

$

52,620

$

55,107

Ending Fund Balance

$

164,120

$

105,789

$

183,732

$

188,136

$

186,445

Change in Fund Balance

$

108,253

$

(58,331) $

19,613

$

4,403

$

(1,691)

REVENUES
Other Revenues - NOATII
Other Revenues - Janssen Settlement
Other Revenues - Distributors Settlement
Other Revenues - Allergan Settlement
Other Revenues - CVS Settlement
Other Revenues - Teva Settlement
Other Revenues - Walgreens Settlement
Other Revenues - Walmart Settlement
Other Revenues - McKinsey Settlement
Other Revenues - Endo Settlement
Other Revenues - Kroger Settlement
Total Revenues
EXPENDITURES
Contracted Services
Operational Expense
Transfers out - General Fund
Total Expenditures

$

$

18 of 156

$

$

$

STRONG MOTION EDUCATION AND DATA FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

Beginning Fund Balance

$

8,165

$

9,114

$

9,114

$

10,147

$

11,248

REVENUES
Interest Income
Other Revenues

$

$

179
200
379

$

$

301
800
1,101

$

$

355
678
1,033

$

294
800
1,094

Total Revenues

$

495
454
949

$

-

$

-

$

-

$

-

$

-

Total Expenditures

$

-

$

-

$

-

$

-

$

-

Ending Fund Balance

$

9,114

$

9,493

$

10,147

$

11,248

$

12,342

Change in Fund Balance

$

949

$

379

$

1,033

$

1,101

$

1,094

EXPENDITURES
Operational Expense

$

19 of 156

$

LIGHTING AND LANDSCAPING ASSESSMENT DISTRICTS
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

396,998

$

620,028

$

620,028

$

798,615

$

971,753

$

406,022
27,477
225
14,869
448,593

$

410,895
7,433
19,397
437,725

$

432,200
23,074
19,397
474,671

$

422,092
19,593
17,166
458,851

$

422,092
19,109
17,166
458,367

$

21,318
(41)
27,211
54,809
32
102,273
2,678
15,628
1,655

$

28,825
268
16,672
47,537
32
2,441
145,474
51,405
17,096
1,901

$

23,674
133
28,191
62,127
32
1,700
133,959
27,500
17,096
1,672

$

29,073
133
23,846
750
72,750
32
2,399
133,077
8,554
12,861
2,238

$

30,089
134
25,925
750
80,770
34
2,399
137,336
8,554
12,861
2,568

$

225,563

$

311,651

$

296,084

$

285,713

$

301,420

Ending Fund Balance

$

620,028

$

746,102

$

798,615

$

971,753

$

1,128,699

Change in Fund Balance

$

223,030

$

126,074

$

178,587

$

173,138

$

156,947

REVENUES
Special Assessments
Interest Income
Other Revenues
Transfer in - Community Services Fund
Total Revenues
EXPENDITURES
Wages
Overtime
Fringe Benefits
Rentals and Leases
Utility Services
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Overhead Allocation
Insurance
Total Expenditures

$

$

20 of 156

$

$

$

MEDIA CENTER FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

4,038

$

2,074

$

2,074

$

-

$

-

$
$

33,036
33,036

$
$

35,000
35,000

$
$

30,610
30,610

$
$

30,000
30,000

$
$

30,000
30,000

$

35,000

$

35,000

$

32,684

$

30,000

$

30,000

$

35,000

$

35,000

$

32,684

$

30,000

$

30,000

Ending Fund Balance

$

2,074

$

2,074

$

-

$

-

$

-

Change in Fund Balance

$

(1,964)

$

-

$

(2,074)

$

-

$

-

REVENUES
PEG Access Fees
Total Revenues
EXPENDITURES
Transfers out - General Capital Replacement Fund
Total Expenditures

21 of 156

GENERAL DEBT SERVICE FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

164,943

$

168,623

$

168,623

$

168,623

$

168,623

$

$

$

107,778
107,778

$

$

107,778
107,778

$

$

107,778
107,778

$

$

356
3,324
107,778
111,458

$

107,778
107,778

$

107,778

$

122,918

$

107,778

$

107,778

$

107,778

$

107,778

$

122,918

$

107,778

$

107,778

$

107,778

Ending Fund Balance

$

168,623

$

153,483

$

168,623

$

168,623

$

168,623

Change in Fund Balance

$

3,680

$

(15,140)

$

-

$

-

$

-

REVENUES
Other Revenues
Property Tax
Transfers in - Community Services Fund
Total Revenues
EXPENDITURES
Debt Service
Total Expenditures

22 of 156

POST RDA DEBT RETIREMENT FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

2,083,413

$

2,192,974

$

2,192,974

$

2,360,963

$

2,525,303

$

61,485
119,340
103
3,613,978
3,794,905
-

$

45,000
119,340
3,725,080
3,889,420
-

$

48,649
119,340
3,725,080
3,893,069
-

$

45,000
119,340
3,719,961
3,884,301
-

$

45,000
119,340
3,714,467
3,878,807
-

$

3,685,344

$

3,725,080

$

3,725,080

$

3,719,961

$

3,714,470

$

3,685,344

$

3,725,080

$

3,725,080

$

3,719,961

$

3,714,470

Ending Working Capital

$

2,192,974

$

2,357,314

$

2,360,963

$

2,525,303

$

2,689,640

Change in Working Capital

$

109,562

$

164,340

$

167,989

$

164,340

$

164,337

REVENUES
Interest Income
Lease Revenue
Other Revenues
Transfers in - Post RDA Successor Agency Fund
Total Revenues
EXPENSES
Debt Service
Total Expenses

$

$

23 of 156

$

$
$

$
$

STREETS FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance
REVENUES
Engineering & Inspection Fees
Sales Tax-Measure M
Sales Tax-Go Sonoma
Other Revenues
Development Fees
Restricted Interest
Unrestricted Interest
Fees & Charges
Transfers in - Measure T
Transfers in - Gas Tax
Transfers in - General Fund
Total Revenues
EXPENDITURES
Wages
Overtime
Fringe Benefits
Personal Protective Equipment
Rentals and Leases
Meeting, Travel, and Training
License, Dues, Certs, Membrshps
Telecommunication & Data Services
Software Subscriptions & Licenses
Utility Services
Office Supplies
Noticing
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Overhead Allocation
Information Services Service Fee
Building Maintenance Service Fee
Vehicle Service Fee
Vehicle Replacement Fee
Insurance
Over/Short
Staff Time Reimbursement
Transfers out - Streets Capital Projects Fund

Amended
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

(240,740)

$

137,093

$

137,093

$

500,790

$

1,021

$

140,474
218,649
92,290
29,351
16,620
13,155
975,000
300,000
186,437
1,971,975

$

165,000
242,841
75,000
21,000
7,306
985,000
300,000
186,437
1,982,584

$

138,439
270,680
122,819
26,259
9,042
3,306
138
985,000
300,000
186,437
2,042,120

$

238,064
59,500
21,000
4,085
2,757
80,000
350,000
189,020
944,426

$

238,064
59,500
21,000
4,085
2,708
640,000
375,000
189,020
1,529,377

$

$

$

331,410
14,453
292,351
3,675
7
2,056
172
6,521
215,925
2,060
649
13,220
(2,823)
104,662
227,392
139,945
73,094
38,677
63,193
50,000
65,702
42
(48,241)
-

$

463,580
16,700
235,148
2,500
4,200
700
5,500
213,093
1,000
500
12,000
10,200
150,000
137,000
144,143
73,453
46,459
82,804
50,000
57,686
(78,592)
57,037

$

1,594,142

$

1,685,111

Ending Fund Balance

$

137,093

$

Change in Fund Balance

$

377,833

$

Total Expenses

FY 26-27
Proposed
Budget

24 of 156

$

$

$

343,545
16,200
302,070
3,600
3,603
60
6,475
230,989
2,000
300
12,000
4,000
100,000
187,000
144,143
73,453
46,459
82,804
50,000
57,686
(45,000)
57,037

$

1,678,423

434,566

$

297,473

$

$

$

$

$

$

328,652
14,200
195,763
3,600
2,500
400
6,900
1,750
254,040
2,000
500
12,000
10,000
120,000
200,000
117,914
65,052
52,947
55,258
41,608
53,046
(93,935)
-

342,834
14,200
211,071
3,600
2,500
400
6,900
1,850
281,990
2,000
500
12,000
10,000
120,000
200,000
117,914
65,745
70,974
57,487
41,608
56,951
(98,119)
-

$

1,444,195

$

1,522,405

500,790

$

1,021

$

7,993

363,697

$

(499,769)

$

6,972

STREETS CAPITAL PROJECTS FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance
REVENUES
Federal Grants
State Grants
County Grants
Other Revenues
Transfers in - General Fund (ARPA)
Transfers in - Measure T
Transfers in - RMRA
Transfers in - Streets Fund
Transfers in - Water Fund
Transfers in - Electric Fund
Transfers in - Traffic Impact Fund
Transfer in - Street Impact Fund
Transfers in - Drainage Development
Transfers in - Building Maintenance Fund
Total Revenues

FY 26-27
Proposed
Budget

Estimated
Year End

$

24,033

$

8,832

$

8,832

$

$

353,109
4,130
30,791
246,752
172,387
807,169

$

14,477,318
79,680
2,677,000
1,255,650
3,956,919
1,920,871
57,037
200,000
24,624,475

$

14,477,318
79,680
2,677,000
1,255,650
3,956,919
1,920,871
57,037
200,000
24,624,476

$

$

EXPENDITURES
Healdsburg Ave Complete Streets - ST006
Grove Street Neighborhood - ST007
E-Bike Share Pilot Program - ST008
Ward Street Revitalization - ST009
Hbg Ave/Mill District Connect - ST011
FY 23/24 Sidewalk Repair - ST012
March Avenue Reconstruction - ST013
Powell/Johnson Pedestrian Enhance - ST014
US 101/Dry Creek Improvements - ST015
University Ave Ped Improvements-ST016
Pavement Preventative Maintenance-ST017
Sunset Dr.Stabilization & Pavement Repair-ST018
West Plaza Parking Lot Rehab-ST019
Front Street and First Street Rehabilitation-ST020
Sidewalk Repair and Gap Closure-ST021
Total Expenditures

Amended
Budget

$

284,236
242,650
62,680
2,190
4,130
45,320
172,387
8,777
-

$

14,908,096
2,846,896
1,503,847
1,255,650
80,951
2,986,209
241,023
700,000
-

$

14,908,096
2,846,896
1,503,847
1,255,650
80,951
2,986,209
351,658
700,000
-

629,396
837,741
225,000
400,000
150,000
125,000
464,061
2,831,198

$

$

$

1,701,802
125,000
629,396
225,000
150,000
$

2,831,198

-

75,000
642,000
528,501
500,000
52,500
120,000
1,661,000
730,000
4,309,001

106,001
1,661,000
1,142,000
175,000
850,000
300,000
75,000

$

822,370

$

24,522,672

$

Ending Fund Balance

$

8,832

$

110,635

$

-

$

-

$

-

Change in Fund Balance

$

(15,201)

$

101,803

$

(8,831)

$

-

$

-

25 of 156

24,633,307

-

FY 27-28
Proposed
Budget

$

4,309,001

WATER FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital
REVENUES
Utility Usage
Utility Usage - Recycled Water
Development Fees
Fees & Charges
Federal Grants
Unrestricted Interest
Restricted Interest
Other Revenues

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

3,679,299

$

5,287,918

$

5,287,918

$

4,979,194

$

3,598,141

$

8,108,747
43,066
23,881
71,282
104,028
49,859
51,652
8,452,516

$

8,400,071
112,581
20,000
30,000
66,845
21,919
10,000
8,661,416

$

8,719,392
49,495
39,387
984
2,623
156,155
24,112
50,579
9,042,727

$

9,492,080
50,980
30,000
132,844
12,256
35,000
9,753,160

$

9,966,684
50,980
30,000
129,473
12,256
35,000
10,224,393

$

$

Total Revenues
EXPENSES
Wages
Overtime
Fringe Benefits
Personal Protective Equipment
Rentals and Leases
Meeting, Travel, and Training
License, Dues, Certs, Membrshps
Telecommunication & Data Services
Software Subscriptions & Licenses
Utility Services
Office Supplies
Printing
Noticing
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Bank Fees
Over/Short
Debt Service
Conservation & Energy Rebates
Legal
Land, Bldg, Vehicles and Equipment
Overhead Allocation
Information Services Service Fee
Building Maintenance Service Fee
Vehicle Service Fee
Vehicle Replacement Fee
Insurance
Staff Time Reimbursement
Transfers-Dry Creek WTP Upgrades-WA001
Transfers-UV treatment of Cryptosporidium at Fitch-WA002
Transfers-Brown Street Water Replacement-WA003
Transfers-University Street Water Replacement-WA005
Transfers-Grant St Water Improvement Project WA007
Transfers-Dry Creek Water Treatment Plant Upgrades-WA008
Transfers-Dry Creek Wells Capacity Improvements-WA009
Transfers-Front Street Water Main Casing-WA010
Transfers-Gauntlett Reservoir Liner Replacement-WA011
Transfers-Gauntlett Water Treatment Plant Membrane-WA012
Transfers-Gauntlett Well Field Pipeline Rehab-WA0XX
Transfers-McDonough Water Transmission Main -WA014
Transfers-Fitch Well Field Pipeline Rehab-WA015
Transfers-Healdsburg Ave Utility Replacement-SE004
Transfers- March Ave Reconstruction-ST013
Transfers- Sunset Dr. Stabilization & Pavement Repair-ST018
Total Expense

$

1,378,935
114,709
1,372,820
13,197
28
13,488
8,742
31,853
327,739
7,790
1,147
266
46,652
218,826
192,573
372,035
79,875
174
775,251
18,797
5,384
63,736
499,730
327,687
128,695
131,751
182,871
167,141
(84,045)
430,400
6,843,896

Ending Working Capital

$

5,287,918

Change in Working Capital
Components of Ending Working Capital
Operating Reserve
Rate Stabilization Reserve
Pension Stabilization
Unrestricted, Unreserved

$

1,608,619

$

1,603,374
608,917
3,075,627
5,287,918

Total

Amended
Budget

$
$

Reserve Policy:
Ordinance 1240
Operating Reserve - 25% of Operating Expenses
Rate Stabilization Reserve - $1,000,000

26 of 156

$

$

$

$

1,390,194
117,400
1,420,455
14,000
15,000
10,316
32,895
332,060
8,000
3,475
44,939
275,632
106,100
415,000
95,128
784,515
12,000
6,000
514,722
308,491
144,800
148,234
182,871
195,610
(55,000)
466,337
1,330,576
128,258
312,616
397,727
193,100

$

$

1,881,514 $
110,400
1,162,570
8,500
1,500
12,500
6,600
29,000
386,731
6,090
10,000
2,500
44,500
315,000
80,000
280,000
68,451
784,515
38,000
34,240
514,722
308,491
144,800
148,234
182,871
195,610
(126,198)
466,337
1,330,576
128,258
312,616
397,727
193,100
9,459,755 $

9,351,451

$

1,930,005
120,400
1,253,277
14,000
15,000
10,000
34,000
68,308
400,000
7,700
5,000
2,300
44,900
280,100
349,363
370,000
104,641
632,022
50,000
6,000
46,000
611,020
303,632
176,576
157,108
228,468
224,351
(123,310)
606,866
1,477,457
1,456,416
150,000
122,613
11,134,213

$

1,984,829
120,400
1,344,932
14,000
15,000
10,000
34,000
71,316
444,000
7,700
5,000
2,300
44,900
280,000
116,400
300,000
115,105
517,391
50,000
6,000
611,020
318,279
256,145
163,721
228,468
245,343
(128,562)
1,250,000
658,625
301,662
273,895
182,054
125,000
52,500
10,021,423

$

4,489,579

$

4,979,194

$

3,598,141

$

3,801,111

$

(798,339) $

(308,724)

$

(1,381,053)

$

202,970

$

1,697,500
630,836
2,161,243
4,489,579

1,678,984
633,029
2,667,181
4,979,194

$

1,830,215
1,000,000
645,285
122,641
3,598,141

$

1,807,547
1,000,000
657,541
336,024
3,801,111

$

WATER CAPITAL REPLACEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

742,397

$

24,102

$

24,102

$

$

4,634,191
61,690
38,490
430,400

$

735,701
1,453,150
1,222,339
2,828,614

$

735,701
1,453,150
1,222,339
2,828,614

$

166,403
3,813,352

$

2,791,236

$

5,164,771

$

6,239,805

$

6,239,805

$

3,979,755

$

2,791,236

$

1,000,000
513,291
6,851
4,252,031
87,495
23,398
-

$

466,337
1,334,997
735,701
128,258
2,076,564
312,616
1,016,334
193,100
-

$

466,337
1,334,997
735,701
128,258
2,076,564
312,616
1,016,334
193,100
-

$

606,866
289,016
1,477,457
1,456,416
150,000
-

$

1,250,000
658,625
301,662
273,895
182,054
125,000

$

5,883,066

$

6,263,907

$

6,263,907

$

3,979,755

$

2,791,236

Ending Working Capital

$

24,102

$

-

Change in Working Capital

$

(718,294)

$

(24,102) $

REVENUES
State Grants
Federal Grants
Transfers in - Water Impact Fees Fund
Transfers in - Water Fund
Total Revenues
EXPENSES
Transfers Out - Water Impact Fees Fund
Dry Creek WTP Upgrades - WA001
Brown Street Water Replacement - WA003
Municipal Recycled Water Pipeline - WA004
University Street Water Replacement - WA005
Groundwater Supply Wells/ ASR - WA006
Grant Street Water Improv - WA007
Healdsburg AveUtility Replacement - SE004
March Avenue Reconstruction - ST013
UV Treatment at Fitch - WA002
Dry Creek Water Treatment Plant Upgrades-WA008
Dry Creek Wells Capacity Improvements-WA009
Front Street Water Main Casing-WA010
Gauntlett Reservoir Liner Replacement-WA011
Gauntlett Water Treatment Plant Membrane-WA012
Gauntlett Well Field Pipeline Rehab-WA013
McDonough Water Main Replace-WA014
Fitch Well Field Pipeline Rehab-WA015
Total Expenses

27 of 156

$

-

$

-

-

$

-

$

-

(24,102)

$

-

$

-

WASTEWATER FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital
REVENUES
Utility Usage
Development Fees
Unrestricted Interest
Restricted Interest
Other Revenues

Amended
Budget

3,872,730

$

5,335,507

$

5,335,507

$

5,701,938

$

4,938,774

$

9,379,050
43,195
223,481
60,045
17,710
9,723,480

$

10,633,477
35,000
53,765
26,396
10,000
10,758,638

$ 10,633,477
39,387
173,081
29,038
18,010
$ 10,892,993

$

12,228,499
35,000
146,948
14,759
10,500
12,435,706

$

12,839,923
35,000
143,330
14,759
10,500
13,043,512

$

1,448,044
101,010
1,524,205
12,880
3,827
12,006
6,786
27,956
756,296
5,508
266
26,230
350,064
85,845
247,488
82,065
15,457
1,782,850
235,216
668,898
264,867
84,408
148,769
182,871
273,575
(86,683)
-

$

1,961,801 $
110,500
1,292,130
10,200
1,500
11,500
8,900
34,300
892,429
5,600
2,300
30,800
575,000
136,000
184,000
70,571
1,791,250
310,000
688,965
254,868
84,642
160,890
182,871
322,736
(130,338)
164,668
216,332
1,080,754
128,258
-

$

8,260,703

$

Ending Working Capital

$

5,335,507

Change in Working Capital

$

1,462,778

$

2,006,372
733,308
2,595,827
5,335,507

Components of Ending Working Capital
Operating Reserve
Rate Stabilization Reserve
Pension Stabilization
Unrestricted, Unreserved
Total

FY 27-28
Proposed
Budget

$

Total Revenues
$
EXPENSES
Wages
$
Overtime
Fringe Benefits
Personal Protective Equipment
Rentals and Leases
Meeting, Travel, and Training
License, Dues, Certs, Membrshps
Telecommunication & Data Services
Software Subscriptions & Licenses
Utility Services
Office Supplies
Noticing
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Bank Fees
Bad Debt Expense
Debt Service
Legal
Land, Bldg, Vehicles and Equipment
Overhead Allocation
Information Services Service Fee
Building Maintenance Service Fee
Vehicle Service Fee
Vehicle Replacement Fee
Insurance
Staff Time Reimbursement
Transfers-Healdsburg Ave Utility Replacement-SE004
Transfers-Orchard Lift Station Reconstruction-SE005
Transfers-Magnolia LS Rehabilitation-SE006
Transfers-Healdsburg Ave Sewer Replacement-SE007
Transfers-Hudson to Ward Sewer Improvements-SE008
Transfers-Heron Lift Station-SE010
Transfers-I&I Investigation and Repairs-SE011
Transfers-WRF Filtrate Gallery Valves-SE012
Transfers-Brown Street Sewer Replacement-WA003
Transfers-University Street Sewer Replacement-WA005
Transfers-University Street Sewer Replacement-WA005
Total Expense

FY 26-27
Proposed
Budget

Estimated
Year End

$

$

1,446,180
108,600
1,583,785
12,500
500
9,554
7,500
30,535
822,786
5,100
33,945
575,016
120,500
322,000
95,128
1,791,250
331,699
688,965
254,868
84,642
160,890
182,871
322,736
(55,000)
164,668
216,332
1,080,754
128,258
-

$

2,050,236
109,600
1,408,693
12,500
11,500
7,500
32,300
53,761
950,000
5,100
2,100
34,000
630,000
272,856
300,000
104,641
1,906,611
10,000
279,140
688,980
320,235
127,865
184,454
279,218
354,636
(127,372)
114,397
2,007,053
462,000
606,866
-

$

2,109,288
109,600
1,511,891
12,500
11,500
7,500
32,300
56,280
1,054,500
5,100
2,100
34,000
630,000
145,800
300,000
115,105
1,903,481
94,000
688,980
336,073
211,506
192,177
269,218
380,290
(132,803)
1,592,805
1,579,343
70,000
45,513

10,583,427

$ 10,526,562

$

13,198,870

$

13,368,047

$

5,510,718

$

5,701,938

$

4,938,774

$

4,614,239

$

175,211

$

366,431

$

(763,164)

$

(324,535)

$

2,170,854
759,704
2,580,160
5,510,718

$

2,151,213
762,346
2,788,379
5,701,938

$

2,432,354
1,000,000
777,105
729,315
4,938,774

$

2,496,597
1,000,000
791,864
325,778
4,614,239

Reserve Policy:
Ordinance 1240
Operating Reserve - 25% of Operating Expenses

28 of 156

DRAINAGE FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

(89,559)

$

(42,318)

$

(42,318)

$

(69,367)

$

(220,312)

$

$

760,000
5,737
765,737

$

735,260
19,691
7,100
1,125
763,176

$

760,000
15,000
3,208
1,000
779,208

$

$

812,344
21,861
13,052
3,170
850,426

760,000
15,000
3,208
1,000
779,208

EXPENSES
Wages
$
Overtime
Fringe Benefits
Personal Protective Equipment
Rentals and Leases
Meeting, Travel, and Training
License, Dues, Certs, Membrshps
Telecommunication & Data Services
Software Subscriptions & Licenses
Utility Services
Office Supplies
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Overhead Allocation
Information Services Service Fee
Vehicle Service Fee
Insurance
Staff Time Reimbursement
Transfers-Cabernet Road Culvert Replacement-DR00

225,974
11,245
203,410
2,884
895
1,263
711
1,854
1,382
230
16,748
12,073
32,590
89,329
101,109
62,530
32,395
16,011
(11,714)
741

$

324,194
12,700
170,529
2,500
4,700
700
800
1,280
200
20,000
17,000
66,000
63,000
104,142
61,753
15,879
18,272
(17,929)

$

229,526
13,600
218,913
3,000
1,300
700
1,616
1,474
200
16,700
6,150
47,000
60,000
104,142
61,753
15,879
18,272
(10,000)
-

$

350,394
12,700
187,432
3,000
2,000
700
2,000
18,750
1,640
200
17,000
17,000
50,000
67,000
127,949
56,601
16,786
22,782
(23,781)
-

$

366,796
12,700
202,788
3,000
2,000
700
2,000
19,850
1,830
200
17,000
17,000
100,000
67,000
127,949
59,854
16,102
26,167
(24,834)
-

$

803,186

$

865,720

$

790,225

$

930,153

$

1,018,102

Ending Working Capital

$

(42,318)

$

(142,301)

$

(69,367)

$

(220,312)

$

(459,206)

Change in Working Capital

$

47,241

$

(99,983)

$

(27,049)

$

(150,945)

$

(238,894)

REVENUES
Utility Usage
Development Fees
Restricted Interest
Other Revenues
Total Revenues

Total Expenses

$

29 of 156

$

$

$

WASTEWATER AND DRAINAGE CAPITAL REPLACEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital
REVENUES
Other Revenues
Transfers in - Measure T
Transfers in - Wastewater Impact Fee Fund
Transfers in - Wastewater Fund
Transfers in - Drainage Fund
Transfers in - Drainage Impact Fee Fund
Total Revenues

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

1,491,662

$

1,078,532

$

1,078,532

$

-

$

-

$

113,313
317,066
8,457
741
19,029

$

113,313
403,518
1,590,012
954,340

$

113,313
403,518
1,590,012
954,340

$

113,313
400,000
1,026,855
3,190,316
345,226

$

113,313
200,000
3,287,661
-

$

458,605

$

3,061,183

$

3,061,183

$

5,075,710

$

3,600,974

500,000
6,851
47,078
-

$

1,334,997
128,258
2,107,146
277,981
216,332
75,000
-

$

1,334,997
128,258
2,107,146
277,981
216,332
75,000
-

$

606,866
586,791
2,007,053
1,050,000
325,000
325,000
100,000
75,000
-

$

1,706,118
1,579,343
70,000
45,513
100,000
50,000
50,000

EXPENSES
Transfers Out - Wastewater Impact Fees Fund
$
Brown Street Sewer Replacement - WA003
University St Sewer & Water Replt - WA005
McDonough Water Transmission Main Replacement-WA0XX
Healdsburg AveUtility Replacement - SE004
Orchard Lift Station Reconstruction - SE005
Magnolia LS Structure Rehab - SE006
Healdsburg Ave Sewer Replacement-SE007
Hudson St to Ward St Sewer Replace-SE008
Grove St & Vine St Trunk Main Replacement -SE009
Heron Lift Station Relocation-SE010
Inflow and Infiltration Investigation & Repairs -SE011
WRF Filtrate Gallery Valves-SE012
McDonough Water Main Replace-WA014
Cabernet Road Culvert Replacement - DR002
Powell Avenue Catch Basin Rep. - DR003
Willow Glen Court Storm Drain Repair-DR004
Foss Creek Storm Drain Improvements-DR005
Grant Ave Storm Drain Repair-DR006
Trash Capture Implementation Phase 1-DR007
Foss Creek Sediment Removal at North St-DR008
Bridal Path Drainage Improvements-DR009
Total Expenses

Amended
Budget

317,806
-

$

871,736

$

4,139,715

$

4,139,715

$

5,075,710

$

3,600,974

Ending Working Capital

$

1,078,532

$

-

$

-

$

-

$

-

Change in Working Capital

$

(413,131)

$

(1,078,532) $

(1,078,532)

$

30 of 156

-

$

-

ELECTRIC FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

15,616,275

$

20,268,827

$

20,268,827

$

22,485,737

$

24,641,215

$

$

17,352,755
90,000
176,718
37,698
108,900
17,766,071

$

19,876,481
7,875
5,000
429,859
21,079
125,500
5,000
40,000
20,510,794

$

$

18,576,150
17,322
12,272
506,243
46,655
117,273
12,534
1,943,905
21,232,354

$

$

17,380,951
11,194
7,540
80,528
772,140
85,754
107,717
14,261
1,740,032
20,200,118

19,876,481
7,875
5,000
419,258
21,079
138,050
5,000
40,000
20,512,743

EXPENSES
Wages
$
Overtime
Fringe Benefits
Personal Protective Equipment
Part Time Wages
Rentals and Leases
Meeting, Travel, and Training
License, Dues, Certs, Membrshps
Telecommunication & Data Services
Software Subscriptions & Licenses
Utility Services
Office Supplies
Printing
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Meters
Electric Power Purchase
Electric Overhead General Capital
Electric Underground General Capital
Bank Fees
Over/Short
Debt Service
Solar Rebates
Overhead Allocation
Information Services Service Fee
Building Maintenance Service Fee
Vehicle Service Fee
Vehicle Replacement Fee
Insurance
Staff Time Reimbursement
Transfers-General Capital Funding
Transfers-Underground Grove Street-EL005
Transfers-Underground Healdsburg Ave-EL008
Transfers-Install Backtie South Healdsburg-EL010
Transfers-Reconductor Grove St/North Dry Ck-EL011
Transfers-Badger Substation Bank Replace-EL012
Transfers-Grove Street Neighborhood - ST007

1,508,203
113,032
1,561,265
17,038
13,104
23,487
5,576
15,546
29,125
3,245
3,937
1,744
63,099
302,973
58,823
124,611
9,133,910
89,438
16,355
79,875
1,234
122,619
52,471
1,066,831
273,978
94,826
157,054
343,483
178,196
(137,332)
186,437
1,587
20,061
-

$

2,168,092 $
114,100
1,326,805
23,100
10,000
28,160
25,600
19,530
31,729
2,000
6,800
2,200
73,500
544,540
27,500
144,060
9,482,252
149,500
182,000
68,451
107,778
60,000
1,098,836
308,075
115,610
144,840
343,483
209,572
(489,748)
186,437
1,871,787
4,069,655
-

1,730,519
174,794
1,616,918
17,005
1,890
20,086
14,238
28,111
1,884
2,339
1,766
8,203,346
366,466
11,491
149,388
37,895
100,754
95,128
(3,077)
107,778
1,098,836
308,075
115,610
144,840
343,483
209,572
(139,786)
186,437
4,069,655
-

$

2,354,941
143,900
1,394,259
23,100
10,000
28,160
25,600
15,700
67,750
33,700
2,000
6,800
2,200
9,306,961
487,000
27,500
433,360
149,500
182,000
99,884
122,918
1,004,080
282,199
157,299
181,032
371,297
236,216
189,020
459,091
157,850
400,000

$

2,514,960
148,900
1,511,768
23,100
10,000
28,160
25,600
15,700
71,000
37,410
2,000
6,800
2,400
9,489,257
537,000
27,500
433,360
149,500
182,000
104,879
122,918
1,004,080
297,067
150,857
188,763
371,297
256,682
189,020
1,405,512
-

$

15,547,566

$

22,456,244

$

19,015,443

$

18,355,317

$

19,307,490

Ending Working Capital

$

20,268,827

$

15,578,654

$

22,485,737

$

24,641,215

$

25,846,468

Change in Working Capital

$

4,652,552

$

(4,690,173) $

2,216,910

$

2,155,477

$

1,205,253

$

7,669,741
4,000,000
1,047,292
7,551,794
20,268,827

$

8,164,183
4,000,000
1,084,990
2,329,481
15,578,654

7,379,676
4,000,000
1,131,644
9,974,418
22,485,737

$

8,574,678
4,000,000
1,152,723
10,913,814
24,641,215

$

8,856,479
4,000,000
1,173,802
11,816,186
25,846,468

REVENUES
Utility Usage
Pole Contacts
Development Fees
Fees & Charges
Unrestricted Interest
Restricted Interest
Utility Service Discounts
Other Utility Customer Fees
Other Revenues
Total Revenues

Total Expense

Components of Ending Working Capital
Operating Reserve Policy
Capital Reserve Policy
Pension Stabilization
Remaining Working Capital
Total

$

Reserve Policy:
Resolution 2019-112
Operating Reserve - 50% Operating Expenses
Capital Reserve - $4,000,000

31 of 156

$

$

$

ELECTRIC CAPITAL REPLACEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital
REVENUES
Federal Grants
Other Revenues
Transfers in - Electric Fund
Transfers in - Electric Public Benefit Fund
Transfers in - Electric Cap and Trade Fund
Total Revenues
EXPENSES
Public EV Charging Stations - EL002
Underground Grove Street - EL005
Badger Seismic Retrofit - EL006
Underground Healdsburg Ave - EL008
Public Electric Vehicle Charging Stations-EL009
Install Backtie for South Healdsburg-EL010
Reconductor Grove Street North of Dry Creek-EL011
Badger Substation Bank Replacement-EL012
Mill District Development - ER001
155 Dry Creek Affordable Housing - ER003
Freebird Affordable Housing - ER004
ENSO/North Village Development - ER005
3 Healdsburg Avenue Apartments - ER007
Williams Selyem Winery - ER008
Montage Resorts Events Building - ER009
North Village, Parcel 4 - ER010
Wayfarer Vineyards Upgrades - ER011
Foss Ck Prop. Mill Svcs Changes - ER012
Ward St Commons - ER014
Splash Car Wash - ER015
Boys & Girls Club - ER016

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

198,291

$

194,271

$

194,271

$

263,596

$

$

334,096
21,647
298,147
653,890

$

1,087,500
1,031,389
5,941,442
90,265
8,150,596

$

1,031,389
4,069,655
90,265
5,191,309

$

113,313
616,941
883,333
1,613,587

$

$

$

$

$

$

113,313
1,405,512
1,518,825

$

298,147
114,900
20,061
89,280
1,535
10,902
81,903
8,859
12,787
447
4,073
6,996
2,318
2,972
2,729
-

$

90,265
1,985,100
1,087,500
4,066,413
75,000
232,941
269,365
164,093
40,290
8,912
36,367
39,277
51,053

$

90,265
48,008
4,066,413
75,000
232,941
269,365
164,093
40,290
8,912
36,367
39,277
51,053

$

883,333
836,000
157,850
-

$

1,518,825
-

$

657,909

$

8,146,577

$

5,121,985

$

1,877,183

$

1,518,825

Ending Working Capital

$

194,271

$

198,290

$

263,596

$

-

$

-

Change in Working Capital

$

(4,019)

$

4,019

$

69,324

$

(263,596)

$

-

Total Expenses

32 of 156

ELECTRIC PUBLIC BENEFIT FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

Beginning Working Capital

$

1,623,041

$

1,661,785

$

1,661,785

$

1,901,393

$

1,886,530

REVENUES
Utility Usage
Interest Income

$

493,579
112,928
606,507

$

441,764
98,959
540,723

$

519,728
64,843
584,571

$

556,109
55,035
611,144

$

556,109
53,687
609,796

Total Revenues
EXPENSE
Wages
Overtime
Fringe Benefits
Meeting, Travel, and Training
Software Subscriptions & Licenses
Printing
Operational Expense
Contracted Services
Low Income Assistance
Conservation & Energy Rebates
Green House Gas Reduction Measures
Insurance
Transfers out - Electric Vehicle Charging Stations - EL002

$

$

$

$

$

$

48,825
374
50,067
142
400
14,296
107,717
44,800
3,058
298,147

$

60,344
1,800
43,564
2,000
8,000
4,000
34,600
120,000
150,000
3,514
90,265

$

50,045
1,000
55,092
1,745
6,000
20,030
117,273
3,514
90,265

$

62,381
1,000
49,068
2,000
105,315
8,600
2,000
163,801
125,500
100,000
2,200
4,142
-

$

64,523
1,000
53,031
2,000
107,479
8,600
2,000
28,400
138,050
100,000
4,758
-

$

567,762

$

518,087

$

344,964

$

626,007

$

509,841

Ending Working Capital

$

1,661,785

$

1,684,421

$

1,901,393

$

1,886,530

$

1,986,485

Change in Working Capital

$

38,745

$

22,636

$

239,607

$

(14,863)

$

99,955

Total Expense

33 of 156

ELECTRIC CAP AND TRADE FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital
REVENUES
Interest Income
Federal Grants
Other Revenues
Cap & Trade Proceeds
Total Revenues
EXPENSE
Wages
Fringe Benefits
Meeting, Travel, and Training
Printing
Operational Expense
Contracted Services
Conservation & Energy Rebates
Green House Gas Reduction Measures
Insurance
Staff Time Reimbursement
Transfers out - Electric Capital Replacement Fund
Total Expense

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

2,830,448

$

3,276,316

$

3,276,316

$

4,280,562

$

3,261,956

$

170,677
68
114,685
616,086
901,516

$

100,000
500,000
600,000

$

128,136
992,808
533,662
1,654,606

$

108,615
500
300,813
500,000
909,928

$

106,007
312,813
500,000
918,820

$

$

$

$

$

$

34,147
19,016
682
4,361
4,723
44,850
185,027
160,661
1,835
(72)
-

$

38,248
14,043
1,000
8,000
1,000
57,500
250,000
357,385
2,109
-

$

34,572
19,696
1,824
3,849
46,980
55,979
234,350
250,000
2,109
-

$

39,955
14,929
1,000
8,000
27,262
133,400
300,000
517,170
2,485
883,333

$

41,328
16,186
1,000
8,000
27,262
110,400
295,000
559,913
2,855
-

$

455,649

$

729,285

$

650,360

$

1,928,534

$

1,062,944

Ending Working Capital

3,276,316

Change in Working Capital

445,867.40

3,147,031
$

34 of 156

(129,285)

4,280,562
$

1,004,246

3,261,956
$

(1,018,606)

3,117,832
$

(144,124)

AIRPORT FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

342,306

$

405,913

$

405,913

$

228,728

$

66,062

$

124,972
149,441
1,563
44,041
65,649
779
24,240
6,973
160
417,913

$

154,500
154,566
1,519
45,203
66,728
570
4,087
100
427,273

$

$

125,000
152,490
3,473
43,507
67,812
1,158
15,797
100
409,337

$

$

112,413
146,178
2,270
44,449
66,483
1,135
18,588
6,548
260
398,373

125,000
155,540
3,542
44,377
69,168
1,181
15,402
100
414,310

$

11,877
924
9,720
2,427
13,401
5,878
84,450
129,772
46,008
23,070
31,032
(5,469)
1,215
-

$

14,871 $
200
6,315
1,000
2,500
13,250
250
3,000
165,900
125,000
75,000
23,762
27,019
(9,649)
11,220
80,088
95,000
-

12,635
1,481
8,768
2,307
10,484
50
5,600
110,000
132,000
60,000
23,762
27,019
(4,856)
11,220
80,088
95,000
-

$

17,249
200
6,696
2,500
13,250
50
5,900
120,000
130,000
75,000
20,407
29,113
(15,656)
167,294
-

$

17,853
204
7,226
2,500
14,710
50
6,000
135,000
135,000
50,000
20,407
30,087
(16,353)
42,212

$

354,305

$

634,726

$

575,559

$

572,003

$

444,896

Ending Working Capital

$

405,913

$

198,460

$

228,728

$

66,062

$

35,476

Change in Working Capital

$

63,607

$

(207,453)

$

(177,186)

$

(162,666)

$

(30,586)

REVENUES
Fuel Sales
Airport Hanger Leases
Aircraft Tiedowns
Airport Building Concessions
Airport Ground Leases
Charges for Services
Interest Income
Development Fees
Other Revenues
Total Revenues
EXPENSES
Wages
Overtime
Fringe Benefits
Rentals and Leases
Telecommunication & Data Services
Utility Services
Office Supplies
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Overhead Allocation
Insurance
Staff Time Reimbursement
Transfers out - Airport Taxiways A2, A3 &A5 - AP002
Transfers out - Airport Runway Pavement Rehab - AP004
Transfers out - Airport Taxiways A (East) and A1 - AP005
Transfers out - Airport Roof Replacement - AP007
Transfers out- Airport Taxiways Reconfiguration Phase 2-AP008
Total Expenses

$

35 of 156

$

$

$

AIRPORT CAPITAL REPLACEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital
REVENUES
Federal Grant - FAA
State Grants
Transfers in - Airport Fund
Total Revenues

FY 26-27
Proposed
Budget

Estimated
Year End

$

103,673

$

40,695

$

40,695

$

$

(1,215)
1,215
-

$

756,467
9,887
145,613
911,967

$

756,467
9,887
145,613
911,967

$

$

EXPENSES
Airport Runway Pavement Rehab - AP004
Airport Taxiways A (East) and A1 - AP005
Airport Roof Replacement Project - AP007
Airport Taxiways Reconfigure Phase 2-AP008
Total Expenses

Amended
Budget

$

62,979
-

$

204,000
653,662
95,000
-

$

204,000
653,662
95,000
-

2,615,400
123,306
167,294
2,906,000

$

-

$

690,750
34,538
42,212
767,500

$

2,906,000
-

$

62,979

$

952,662

$

952,662

$

Ending Working Capital

$

40,695

$

-

$

-

$

Change in Working Capital

$

(62,979)

$

(40,695) $

(40,695)

$

36 of 156

-

FY 27-28
Proposed
Budget

2,906,000

767,500
$

767,500

-

$

-

-

$

-

SONOMA COUNTY PARKS IMPROVEMENT FUND (COUNTY MEASURE M)
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

Beginning Fund Balance

$

156,793

$

335,540

$

335,540

$

43,270

$

214,140

REVENUES
Sales Tax - Measure M
Interest Income

$

$

$

160,000
10,870
170,870

$

$

164,862
12,824
177,686

$

$

160,000
6,547
166,547

$

$

164,420
14,327
178,747

$

160,000
10,609
170,609

$

-

$

469,956

$

469,956

$

-

$

-

$

-

$

469,956

$

469,956

$

-

$

-

Ending Fund Balance

$

335,540

$

32,131

$

43,270

$

214,140

$

384,749

Change in Fund Balance

$

178,747

$

(303,409)

$

(292,270)

$

170,870

$

170,609

Total Revenues
EXPENDITURES
Transfers out - Badger Park Redevelopment - CS002
Total Expenditures

37 of 156

PARK DEDICATION FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance

$

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

1,050,880

$

1,027,366

$

1,027,366

$

94,746

$

118,593

$

61,815

$

26,862

$

28,043

$

23,847

$

23,245

$

61,815

$

26,862

$

28,043

$

23,847

$

23,245

$

10,114
75,215

$

435,886
524,777

$

435,886
524,777

$

-

$

-

$

85,329

$

960,663

$

960,663

$

-

$

-

Ending Fund Balance

$

1,027,366

$

93,565

$

94,746

$

118,593

$

141,838

Change in Fund Balance

$

(23,514)

$

(933,801)

$

(932,620)

$

23,847

$

23,245

REVENUES
Interest Income
Total Revenues
EXPENDITURES
Transfers out - Badger Park Redevelopment - CS002
Transfers out - Pavilion at 3 North Street - CS004
Total Expenditures

38 of 156

COMMUNITY SERVICES CAPITAL PROJECTS FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

569,049

$

569,050

$

569,050

$

-

$

-

REVENUES
State Grants
$
Developer Funding
Intergovernmental Revenue
Transfers in - Measure M Parks Fund
Transfers in - Park Dedication Fund
Transfers in - Community Service Fund
Transfers in - Parking Development Impact Fees F
Transfers in - Park Development Fees
Total Revenues
$

6,001,989
85,329
44,177
6,131,496

$

3,500,000
6,143,763
500,000
469,956
960,663
1,160,265
410,000
442,663
13,587,310

$

3,500,000
6,143,763
500,000
469,956
960,663
1,160,265
410,000
442,663
13,587,310

$

409,894
409,894

$

-

EXPENDITURES
Fitch Mountain Park - CS001
Badger Park Redevelopment - CS002
Saggio Hills Healdsburg Park - CS003
Pavilion at 3 North Street - CS004
CC Resilience Hub Improvements - CS006
Villa Chanticleer Modernization - CS007

$

44,177
10,114
263,515
5,813,689
-

$

2,205,842
7,367,960
2,582,558
500,000
1,500,000

$

2,205,842
7,367,960
2,582,558
500,000
1,500,000

$

409,894
-

$

-

$

6,131,495

$

14,156,360

$

14,156,360

$

409,894

$

-

Ending Fund Balance

$

569,050

$

-

$

-

$

-

$

-

Change in Fund Balance

$

1

$

(569,050)

$

(569,050)

$

-

$

-

Total Expenditures

$

39 of 156

$

$

$

COMMUNITY SERVICES FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

4,104,198

$

4,568,208

$

4,568,208

$

3,577,554

$

3,743,765

$

7,037,320
355,280
308,917
58,990
42,911
54,710
43,612
54,632
28,769
465
533,440
42,691
41,420
17,455
26,982

$

7,436,796
396,500
220,000
71,850
49,500
75,000
20,000
50,500
28,000
208,817
18,768
5,500
2,500
36,170

$

7,436,796
347,524
433,900
78,541
39,824
60,000
35,000
41,000
27,000
640
237,076
27,032
9,475
13,411
57,636

$

7,659,900
345,000
350,000
69,839
42,000
60,000
30,000
50,000
28,000
304,310
10,494
1,000
96,989

$

7,889,697
302,000
350,000
59,220
44,100
63,000
30,000
50,000
15,000
296,902
10,494
1,000
48,519

$

8,647,594

$

8,619,901

$

8,844,855

$

9,047,532

$

9,159,932

$

1,421,930
20,286
1,384,248
8,368
940,989
26,067
3,743
17,141
357,433
17,664
4,114
1,224
303,999
780,703
132,799
20,000
897,095
627,894
529,606
102,395
50,000
369,063
107,778
14,869
44,177
-

$

1,794,774
25,050
1,004,686
7,750
882,000
34,200
3,250
15,500
421,666
17,000
25,500
323
482,000
824,500
98,000
20,000
977,008
562,305
593,052
109,898
50,000
431,672
107,778
19,397
1,160,265

$

1,522,682
32,764
1,419,293
7,490
1,017,595
19,257
3,565
17,307
409,241
17,200
5,917
688
571,022
747,914
84,882
20,000
977,008
470,620
601,461
114,822
50,000
431,672
107,778
19,397
1,160,265

$

1,845,188
23,700
1,146,592
8,000
1,058,000
36,500
3,750
57,250
16,500
468,500
18,350
13,050
694
441,056
707,016
55,500
122,500
928,683
654,759
376,661
110,111
112,343
522,874
107,778
17,166
-

$

1,918,410
23,700
1,239,160
8,200
995,250
39,000
3,750
57,250
16,500
520,040
17,850
11,550
694
441,106
714,407
55,500
155,000
928,683
695,008
317,366
114,775
112,343
576,630
107,778
17,166
-

$

8,183,584

$

9,667,574

$

9,835,508

$

8,881,321

$

9,115,916

Ending Fund Balance

$

4,568,208

$

3,520,535

$

3,577,554

$

3,743,765

$

3,787,781

Change in Fund Balance

$

464,010

$

(1,047,673) $

(990,654)

$

166,211

$

44,016

$

2,441,822
527,987
1,598,398
4,568,208

$

2,552,193
546,755
421,587
3,520,535

2,602,573
555,019
419,962
3,577,554

$

2,664,396
565,512
513,857
3,743,765

$

2,734,775
576,006
477,001
3,787,781

REVENUES
Transient Occupancy Tax
Program Revenue
Intergovernmental Revenue
Facility and Field Rents
School District Field Maintenance
Special Events
Event Permits
Program Sponsorships
Admission and Passes
Advertising
Unrestricted Interest
Restricted Interest
Contributions & Donations
Fees & Charges
Other Revenues
Total Revenues
EXPENDITURES
Wages
Overtime
Fringe Benefits
Personal Protective Equipment
Part Time Wages
Meeting, Travel, and Training
License, Dues, Certs, Membrshps
Telecommunication & Data Services
Software Subscriptions & Licenses
Utility Services
Office Supplies
Printing
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Support of Local Organizations
Overhead Allocation
Information Services Service Fee
Building Maintenance Service Fee
Vehicle Service Fee
Vehicle Replacement Fee
Insurance
Transfers out - Debt Fund - RDA Loan
Transfers out - LLAD Community Benefit Contributions
Transfers out - Fitch Mountain Park - CS001
Transfers out - Pavilion at 3 North Street - CS004
Total Expenditures

Components of Ending Fund Balance
Operating Reserve
Pension Stabilization
Unrestricted, Unreserved
Total
Reserve Policy:
Resolution No. 55-2016
30% Annual Operating Expenditures

40 of 156

$

INSURANCE AND BENEFITS FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

980,513

$

866,850

$

866,850

$

770,696

$

770,696

$
$

1,733,766
1,733,766

$
$

2,027,093
2,027,093

$
$

2,027,093
2,027,093

$
$

2,322,216
2,322,216

$
$

2,559,563
2,559,563

$

1,847,430

$

2,027,093

$

2,123,246

$

2,322,216

$

2,559,563

$

1,847,430

$

2,027,093

$

2,123,246

$

2,322,216

$

2,559,563

Ending Working Capital

$

866,850

$

866,850

$

770,696

$

770,696

$

770,696

Change in Working Capital

$

(113,664)

$

-

$

(96,153)

$

-

$

-

REVENUES
Charges for Services
Total Revenues
EXPENSES
Insurance
Total Expense

41 of 156

VEHICLE SERVICES FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

58,847

$

88,209

$

88,209

$

242,285

$

246,731

$

1,089,292
7,205
7,542
1,104,038

$

1,105,033
1,105,033

$

1,105,033
5,235
1,110,268

$

1,175,940
4,446
1,180,386

$

1,223,464
4,336
1,227,800

$

249,977
(950)
226,886
4,449
193
1,356
12,777
3,246
292,113
57,259
13
153,670
57,788
15,900

$

321,472
170,779
3,186
5,150
275
1,437
11,474
52
2,575
337,098
87,552
1,030
158,280
46,261
18,272

$

227,982
225,384
2,297
928
9,865
2,345
211,027
60,533
153,670
46,261
15,900

$

329,819
187,221
4,250
5,000
275
1,458
9,250
15,750
50
2,500
316,241
71,893
1,004
118,523
61,267
21,539

$

346,302
200,381
4,377
5,150
275
1,502
9,750
18,000
52
2,575
324,399
74,048
1,035
118,523
63,383
24,739

$

1,074,677

$

1,164,893

$

956,192

$

1,175,940

$

1,223,464

Ending Working Capital

$

88,209

$

28,349

$

242,285

$

246,731

$

251,067

Change in Working Capital

$

29,361

$

(59,860)

$

154,076

$

4,446

$

4,336

REVENUES
Service, Maintenance & Replacement Fees
Interest income
Other Revenues
Total Revenues
EXPENSES
Wages
Overtime
Fringe Benefits
Personal Protective Equipment
Meeting, Travel, and Training
License, Dues, Certs, Membrshps
Telecommunication & Data Services
Software Subscriptions & Licenses
Utility Services
Office Supplies
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Overhead Allocation
Information Services Service Fee
Insurance
Total Expense

$

$

42 of 156

$

$

$

INFORMATION SERVICES FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

1,617,325

$

1,473,413

$

1,473,413

$

483,278

$

515,617

$

3,402,160
95,926
450
3,498,536

$

3,127,397
3,127,397

$

3,127,397
38,108
3,165,505

$

3,566,231
32,394
3,598,625

$

3,721,650
31,582
3,753,232

$

430,953
77,710
371,314
41,773
42,368
1,191
153,532
104,480
1,962,460
7,021
189,257
230,241
30,149

$

544,570
77,750
269,324
300
50,000
835,755
20,000
1,500
186,227
181,194
1,606,370
166,964
237,148
34,647

$

434,827
98,136
389,267
50,128
778,445
7,061
2,995
170,227
191,945
1,658,101
170,643
177,861
25,985

$

568,225
86,272
300,932
300
82,992
815,862
19,960
1,200
73,614
668,578
127,903
528,687
214,522
40,261

$

589,926
86,217
323,994
300
82,992
786,023
15,000
1,200
74,406
882,622
97,071
444,787
40,000
214,522
46,244

$

3,642,448

$

4,211,749

$

4,155,639

$

3,566,286

$

3,721,650

Ending Working Capital

$

1,473,413

$

389,061

$

483,278

$

515,617

$

547,199

Change in Working Capital

$

(143,912)

$

(1,084,352) $

(990,134)

$

32,339

$

31,582

REVENUES
Service, Maintenance & Replacement Fees
Interest Income
Other Revenues
Total Revenues
EXPENSES
Wages
Overtime
Fringe Benefits
Personal Protective Equipment
Part Time Wages
Rentals and Leases
Meeting, Travel, and Training
License, Dues, Certs, Membrshps
Telecommunication & Data Services
Software Subscriptions & Licenses
Operational Expense
Contracted Services
Debt Service
Land, Bldg, Vehicles and Equipment
Overhead Allocation
Insurance
Total Expense

$

$

43 of 156

$

$

$

BUILDING MAINTENANCE FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

536,822

$

927,781

$

927,781

$

1,470,332

$

1,705,308

$

$

1,374,714
245,000
45,000
250,000
1,914,714

$

1,374,714
35,298
245,000
45,000
250,000
1,950,012

$

2,291,798
29,976
245,000
2,566,774

$

$

1,595,956
46,768
244,544
40,000
2,043
1,929,310

1,590,316
29,235
245,000
1,864,551

EXPENSES
Wages
$
Overtime
Fringe Benefits
Personal Protective Equipment
Rentals and Leases
Meeting, Travel, and Training
Telecommunication & Data Services
Utility Services
Office Supplies
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Land, Bldg, Vehicles and Equipment
Overhead Allocation
Information Services Service Fee
Vehicle Service Fee
Vehicle Replacement Fee
Insurance
Transfers out - West Plaza Parking Lot Rehab ST019

143,796
135
253,456
991
97
8,095
15,036
10,894
52,752
406,538
4,088
507,472
90,747
34,475
9,785
-

$

176,020
226,063
515
515
6,836
14,463
207
9,420
37,440
505,007
24
409,103
93,470
20,740
11,245
-

$

133,766
273,185
105
3,021
7,579
11,485
43,023
411,306
144
402,575
90,747
20,740
9,785
-

$

178,720
500
258,700
500
500
4,187
12,750
200
10,642
40,100
612,294
1,029
1,025,500
79,215
79,880
6,239
7,587
13,255
-

$

184,892
500
278,313
515
515
4,187
14,000
206
10,964
41,302
630,662
1,061
440,000
79,215
84,662
6,511
7,587
15,224
730,000

$

1,538,351

$

1,511,068

$

1,407,461

$

2,331,798

$

2,530,316

Ending Working Capital

$

927,781

$

1,331,427

$

1,470,332

$

1,705,308

$

1,039,543

Change in Working Capital

$

390,959

$

403,646

$

542,551

$

234,976

$

(665,765)

REVENUES
Service, Maintenance & Replacement Fees
Interest Income
Rent Received
Other Revenues
Intergovernmental Revenue
Transfers in - General Fund
Total Revenues

Total Expense

$

44 of 156

$

$

$

VEHICLE REPLACEMENT FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Working Capital

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

2,228,408

$

2,524,800

$

2,524,800

$

2,033,216

$

2,169,805

$

$

1,384,376
59,412
1,443,788

$

1,384,376
115,191
10,917
1,510,484

$

1,264,317
97,849
1,362,166

$

$

1,635,952
122,664
41,921
1,800,537

1,254,317
95,421
1,349,738

EXPENSES
Vehicles and Equipment - Community Services $
Vehicles and Equipment - Police
Vehicles and Equipment - Fire
Vehicles and Equipment - Measure H
Vehicles and Equipment - Street Ops.
Vehicles and Equipment - Water Dist.
Vehicles and Equipment - Sewer Mains
Vehicles and Equipment - Water Ops.
Vehicles and Equipment - Wastewater Ops.
Vehicles and Equipment - Electric Dist.

161,053
23,949
1,319,143
-

$

97,431
199,578
53,424
122,719
122,719
122,720
61,108
61,108
1,338,235

$

97,426
157,103
53,424
126,034
126,034
126,034
1,316,013

$

80,000
303,385
92,313
315,403
361,560
72,916

$

100,000
356,632

$

1,504,145

$

2,179,042

$

2,002,068

$

1,225,577

$

456,632

Ending Working Capital

$

2,524,800

$

1,789,546

$

2,033,216

$

2,169,805

$

3,062,911

Change in Working Capital

$

296,392

$

(735,254) $

(491,584)

$

136,589

$

893,106

REVENUES
Service, Maintenance & Replacement Fees
Interest income
Sale of Property & Vehicles
Total Revenues

Total Expense

$

45 of 156

$

$

$

COMMUNITY BENEFIT GRANT TRUST FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

39,389

$

41,716

$

41,716

$

43,275

$

44,598

$
$

2,327
2,327

$
$

951
951

$
$

1,559
1,559

$
$

1,323
1,323

$
$

1,291
1,291

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

Ending Fund Balance

$

41,716

$

42,667

$

43,275

$

44,598

$

45,889

Change in Fund Balance

$

2,327

$

951

$

1,559

$

1,323

$

1,291

REVENUES
Interest Income
Total Revenues
EXPENDITURES
Support of Local Organizations
Total Expenditures

46 of 156

PLAZA FLOWERS VETERANS TRUST FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance
REVENUES
Interest Income
Total Revenues
EXPENDITURES
Operational Expense
Total Expenditures
Ending Fund Balance
Change in Fund Balance

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

4,472

$

3,035

$

3,035

$

1,433

$

-

$
$

-

$
$

-

$
$

-

$
$

-

$
$

-

$

1,437

$

900

$

1,602

$

1,433

$

-

$

1,437

$

900

$

1,602

$

1,433

$

-

$

3,035

$

2,135

$

1,433

$

-

$

-

(1,437)

(900)

47 of 156

(1,602)

(1,433)

-

FIRE FACILITIES DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

Beginning Fund Balance

$

(102,531)

$

(99,946) $

(99,946)

REVENUES
Development Impact Fees
Interest Income

$

$
$

-

FY 27-28
Proposed
Budget

$

(83,598)

$

(86,122)

$

(2,524)
(2,524)

$

$

19,300
(2,952)
16,348

$

(2,455)
(2,455)

Total Revenues

$

8,299
(5,714)
2,585

EXPENDITURES
Transfers out - Vehicle Replacement Fund

$

-

$

-

$

-

$

-

$

-

Total Expenditures

$

-

$

-

$

-

$

-

$

-

Ending Fund Balance

$

(99,946)

$

(99,946) $

(83,598)

$

(86,122)

$

(88,577)

Change in Fund Balance

$

2,585

$

-

16,348

$

(2,524)

$

(2,455)

48 of 156

$

PARKING DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

430,537

$

455,969

$

455,969

$

245,391

$

109,856

$
$

25,432
25,432

$
$

10,396
10,396

$
$

17,042
17,042

$
$

14,465
14,465

$
$

14,110
14,110

EXPENDITURES
Transfers - Pavilion at 3 North Street - CS004
Transfers - West Plaza Parking Lot Rehab - ST019

$

-

$

410,000
-

$

227,620
-

$

150,000

$

120,000

Total Expenditures

$

-

$

410,000

$

227,620

$

150,000

$

120,000

Ending Fund Balance

$

455,969

$

56,365

$

245,391

$

109,856

$

3,966

Change in Fund Balance

$

25,432

$

(399,604)

$

(210,578)

$

(135,535)

$

(105,890)

REVENUES
Interest Income
Total Revenues

49 of 156

STREETS DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

Beginning Fund Balance

$

1,623,185

$

1,892,098

$

1,892,098

$

1,844,732

$

1,781,004

REVENUES
Development Impact Fees
Interest Income

$

166,498
102,414
268,913

$

$

$

61,272
61,272

$

$

80,459
72,175
152,634

$

$

37,175
37,175

$

59,766
59,766

Total Revenues

$

EXPENDITURES
Transfers out - US 101/Dry Creek Improvements - ST015

$

-

$

200,000

$

200,000

$

125,000

$

1,661,000

Total Expenditures

$

-

$

200,000

$

200,000

$

125,000

$

1,661,000

Ending Fund Balance

$

1,892,098

$

1,729,273

$

1,844,732

$

1,781,004

$

179,770

Change in Fund Balance

$

268,913

$

(162,825)

$

(47,366)

$

(63,728)

$

(1,601,234)

50 of 156

WATER DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance
REVENUES
Development Impact Fees
Interest Income
Transfer In - Water Capital Fund
Total Revenues
EXPENDITURES
Transfers - Hbg Ave Utility Replacement - SE004
Transfers - Groundwater Supply Wells/ ASR - WA006

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

1,449,184

$

2,672,556

$

2,672,556

$

1,631,172

$

1,549,764

$

133,895
127,966
1,000,000
1,261,862

$

34,558
34,558

$

80,816
100,139
180,955

$

84,995
84,995

$

82,912
82,912

$

$

$

$

$

$

12,686
25,804

$

598,925
623,414

$

598,925
623,414

$

166,403
-

$

-

$

38,490

$

1,222,339

$

1,222,339

$

166,403

$

-

Ending Fund Balance

$

2,672,556

$

1,484,775

$

1,631,172

$

1,549,764

$

1,632,676

Change in Fund Balance

$

1,223,372

$

(1,187,781)

$

(1,041,384)

$

(81,408)

$

82,912

Total Expenditures

51 of 156

WASTEWATER DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance
REVENUES
Development Impact Fees
Interest Income
Transfer In - Wastewater Capital Fund
Total Revenues
EXPENDITURES
Transfers - Hbg Ave Utility Replacement - SE004
Transfers- Grove St & Vine St Trunk Main -SE009
Transfer - Hudson St to Ward St Sewer-SE008

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

3,656,007

$

4,499,629

$

4,499,629

$

4,458,385

$

3,576,179

$

114,081
237,998
500,000
852,080

$

87,261
87,261

$

191,881
170,393
362,274

$

144,649
144,649

$

141,095
141,095

$

$

$

$

$

$

8,457
-

$

403,518
-

$

403,518
-

$

113,855
325,000
588,000

$

-

$

8,457

$

403,518

$

403,518

$

1,026,855

$

-

Ending Fund Balance

$

4,499,629

$

4,183,373

$

4,458,385

$

3,576,179

$

3,717,274

Change in Fund Balance

$

843,622

$

(316,257)

$

(41,244)

$

(882,206)

$

141,095

Total Expenditures

52 of 156

DRAINAGE DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

Beginning Fund Balance

$

1,513,859

$

1,699,786

$

1,699,786

$

875,239

$

120,144

REVENUES
Development Impact Fees
Interest Income

$

111,146
93,809
204,955

$

36,043
36,043

$

65,944
63,849
129,793

$

54,192
54,192

$

52,864
52,864

19,029
-

$

75,000
879,340
-

$

75,000
879,340
-

$

$

19,029

$

954,340

$

954,340

$

809,287

$

-

Ending Fund Balance

$

1,699,786

$

781,489

$

875,239

$

120,144

$

173,008

Change in Fund Balance

$

185,926

$

(918,297) $

(824,546)

$

(755,095)

$

52,864

Total Revenues
EXPENDITURES
Transfers - Powell Ave Catch Basin-DR003
Transfers - Hbg Ave Utility Replacement - SE004
Transfers - Foss Creek Storm Drain- DR005
Transfers - Grove Street Neighborhood- ST007
Total Expenditures

$

$

$

53 of 156

$

$

$

245,226
100,000
464,061

-

ELECTRIC DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

Beginning Fund Balance

$

206,412

$

221,149

$

221,149

$

331,574

$

340,277

REVENUES
Development Impact Fees
Interest Income

$

$

$

8,703
8,703

$

$

100,185
10,240
110,425

$

$

3,269
3,269

$

$

2,448
12,289
14,737

$

8,486
8,486

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

Ending Fund Balance

$

221,149

$

224,418

$

331,574

$

340,277

$

348,763

Change in Fund Balance

$

14,737

$

3,269

$

110,425

$

8,703

$

8,486

Total Revenues
EXPENDITURES
Transfers out - Electric Capital Replacement Fund
Total Expenditures

54 of 156

PARK DEVELOPMENT IMPACT FEES FUND
FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance
REVENUES
Development Impact Fees
Development Royalties
Interest Income
Total Revenues
EXPENDITURES
Transfers out - Pavilion at 3 North Street - CS004

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

515,852

$

649,413

$

649,413

$

251,697

$

270,068

$

95,734
37,827
133,561

$

240
1,235
1,475

$

$
$

18,371
18,371

$

$

23,319
21,628
44,947

$

17,916
17,916

$

$

$

-

$

442,663

$

442,663

$

-

$

-

$

-

$

442,663

$

442,663

$

-

$

-

Ending Fund Balance

$

649,413

$

208,225

$

251,697

$

270,068

$

287,984

Change in Fund Balance

$

133,561

$

(441,188) $

(397,716)

$

18,371

$

17,916

Total Expenditures

55 of 156

Item 3.a

FY 2026-27 & 27-28
Budget Workshop
May 11, 2026

56 of 156

1
Item 3.a

Recommended
Action

Receive a presentation from City staff on the
preliminary Fiscal Year 26-27 & 27-28 budget.
Provide feedback and direction to staff on
budget elements.

FINANCE

57 of 156

2

• Review Timeline & Budget Development Goals
• Citywide Expense Drivers
• Budget Review
• General Fund
• Special Revenue Funds

Tonight’s
Agenda

•
•
•
•
•

Measure T – Transactions & Use Tax
Measure S – Affordable Housing
Measure H – Enhanced Fire Protection
Community Services
Streets

• Enterprise Funds

• Water, Wastewater, Drainage, Electric

• Internal Service Funds

• Information Services, Fleet, Building

• Capital Improvement Program
FINANCE

58 of 156

Item 3.a

3
2-Feb
Council

City of Healdsburg Budget Development Timeline

17-Feb
Council

20-Feb
Public

27-Feb
Finance

3-Mar
Public

4-Mar
Public

Cost Allocation
Mid-Year
Launch Public Plan, Internal
Budget
Service Funds Public Budget Public Budget
Finance
Budget
Development
& Salary
Update &
Simulation
Workshop
Workshop
Overview
Projections
Policy Reviews
Tool
Due

Timeline

31-Mar

April

20-Apr

24-Apr

11-May

Departments

Finance
Budget
Analysis/
Evaluation
with City
Manager &
Department
Heads

Council

Departments

Council

12-May
Planning
Commission

Budget
Check-in

Final
Department
Revision Due

Special
Meeting:
Budget
Workshop

Capital
Improvemet
Program
Review

Preliminary
Operations &
CIP Budgets
Due

Staff
Council
Public

FINANCE

59 of 156

24-Mar
Public

Item 3.a
25-Mar
Council

Close Public
Budget
Simulation
Tool

Goal Setting

18-May

1-Jun

Council

Council

Q3 Financial
Update

Budget
Adoption

4
Item 3.a

1. Align budget resources with Council Goals
2. Prioritize Infrastructure Funding
3. Increase Technology Transparency
4. Review Finance Policies

Budget
Development
Goals

5. Continue to Expand Public Engagement

FINANCE

60 of 156

5
Item 3.a

Inflation Rate – SF Bay Area
•

February 2026 - 2.5%

Federal Reserve Monetary Policy
Economic
Outlook

•
•

Federal Funds Rate Target 3.5% - 3.75%
Unemployment 4.4%

Healdsburg Economic Drivers
•
•
•

Food Tourism and Wine Industry
Automobile Sales
Real Estate Transactions

FINANCE

61 of 156

6

Full Time Wages & Fringe Benefit Costs

Item 3.a

$12.0

Citywide
Expense
Drivers

Millions

$10.0
$8.0
$6.0
$4.0
$2.0
$FINANCE

16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25
62 of 156

25-26 26-27 27-28
ETC Budget Budget

7

Pension & Insurance Costs

$3.0

Item 3.a

$2.5

Citywide
Expense
Drivers

Millions

$2.0
$1.5
$1.0
$0.5
$-

16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25

Health Insurance

Property & Liability Insurance

Pension

Pension UAL

Workers Comp Ins
FINANCE

25-26 26-27 27-28
ETC Budget Budget

63 of 156

8

$6.0

Future Pension Outlook:
Annual UAL Payments

$5.0

Citywide
Expense
Drivers

Millions

$4.0
$3.0
$2.0
$1.0
$-

FINANCE

64 of 156

Item 3.a

9
Item 3.a

For each fund we’ll review:
Fund
Review

•
•
•
•
•

Revenue Estimates
Proposed Expenditures
Fund Balance Projections
New Initiatives included in the budget
Initiatives not included in the budget

After each fund we will pause for Council questions and
feedback.

FINANCE

65 of 156

10
Item 3.a

General Fund

66 of 156

11
Item 3.a

67 of 156

12
Item 3.a

Fund
Review

FINANCE

68 of 156

13

General Fund Expenditures
Transfers
2%

Operations
20%

General
Fund

Internal Service
Fees
13%

FINANCE

69 of 156

Wages &
Benefits
65%

Item 3.a

14
Item 3.a

FY 25-26
FY 24-25
Actual
Beginning Fund Balance

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

12,392,225

$

12,481,946

$

12,481,946

$

13,097,483

$

12,151,137

$

20,277,579

$

19,864,648

$

20,293,065

$

19,782,600

$

22,175,349

$

20,187,857

$

20,362,602

$

19,677,528

$

20,728,946

$

21,933,993

Ending Fund Balance

$

12,481,946

$

11,983,993

$

13,097,483

$

12,151,137

$

12,392,493

Change in Fund Balance

$

89,721

$

(497,954) $

615,537

$

(946,346)

$

241,356

Components of Ending Fund Balance
Operating Reserve
$
Pension Stabilization
Unrestricted, Unreserved
Total
$

5,681,464
5,380,324
1,420,158
12,481,946

$

5,678,259
5,570,067
1,849,157
13,097,483

$

6,218,684
5,650,001
282,452
12,151,137

$

6,580,198
5,756,935
55,360
12,392,493

Total Revenues

Fund Total Expenditures
Review

FINANCE

$

5,883,780
5,571,572
528,640
11,983,993

70 of 156

$
$

$

$

15

General Fund Revenue & Expense Trends

Item 3.a

$25
$20

Millions

$15
$10
Fund
Review
$5
$-

16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25
Revenue

FINANCE

71 of 156

Expense

25-26 26-27 27-28
ETC Budget Budget

16

Measure T General Fund Contributions

Item 3.a

$3.0
$2.5

Millions

Measure T
& General
Fund

$2.0
$1.5
$1.0
$0.5
$-

16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 25-26 26-27 27-28

FINANCE

72 of 156

17
Item 3.a

Vehicle Replacement Fees
•

Reduced by 64% from $556k per year to $200k per year

Information Service Fees
•

Deficit
Management
Measures

Reduced Discretionary Initiatives by $35k per year

Departmental Budgets
•

Contracted Services Reduced $110k / $123k

Fund Balance
•

Use $946k of Anticipated General Fund Balance in FY 26-27
(Foregoing General Fund Surplus Policy)

Measure T
•

Increase Measure T contribution by $1.8 million in FY 27-28

FINANCE

73 of 156

18
Item 3.a

Included One-Time Costs:

General
Fund
Initiatives

•
•
•
•

Police – K9 Program ($75k)
City Manager – Election Costs ($50k)
Finance – Procurement Software ($55k)
Community Development – Building Official Succession Plan ($55k)

Excluded Costs:
•
•
•
•

•

Police – Additional Police Officer ($170k)
Police – Full Time Parking Enforcement Officer ($120k)
Community Development – Software Development ($43k)
Fire – Self Contained Breathing Apparatus Refresh ($250k)

FINANCE

Pending Grant Application

74 of 156

19
Item 3.a

Questions & Feedback

75 of 156

20
Item 3.a

Measure T Fund Transactions & Use Tax

76 of 156

21
Item 3.a

FY 25-26
FY 24-25
Actual

Fund
Review
REVENUES

Sales Tax
Interest Income
Fees & Charges

$
Total Revenues

FINANCE

$

2,782,374
260,470
864
3,043,708

Amended
Budget
$
$

77 of 156

2,856,000
40,000
2,896,000

FY 26-27
Proposed
Budget

Estimated
Year End
$
$

2,816,711
145,176
668
2,962,555

$
$

2,831,847
123,182
2,955,029

FY 27-28
Proposed
Budget
$
$

2,916,802
120,178
3,036,980

22
Item 3.a

78 of 156

23
Item 3.a

Fund
Review

FINANCE

79 of 156

24
Item 3.a

FY 25-26
FY 24-25
Actual

Fund Fund Balance
Beginning

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

5,434,565

$

3,927,535

$

3,927,535

$

935,715

$

1,474,243

$
$

3,043,708
4,550,737

$
$

2,896,000
6,006,915

$
$

2,962,555
5,954,376

$
$

2,955,029
2,416,501

$
$

3,036,980
4,274,637

Ending Fund Balance

$

3,927,535

$

816,620

$

935,715

$

1,474,243

$

236,586

Change in Fund Balance

$ (1,507,030)

$

(3,110,915)

$

(2,991,821)

$

538,528

$

(1,237,657)

Review

Total Revenues
Total Expenditures

FINANCE

80 of 156

25
Item 3.a

Included Capital Projects
•

Measure T
Initiatives

Sunset Drive Slope Stabilization and Road Repair Project
•
•

Design deferred from FY 26-27 to FY 27-28 ($122k)
Construction deferred from FY 27-28 to FY 28-29 ($893k)

Excluded Capital Projects
•
•

Stream Gauge Monitoring Project Deferred to FY 28-29 ($75k)
Pavement Preventative Maintenance

FINANCE

81 of 156

26
Item 3.a

Questions & Feedback

82 of 156

27
Item 3.a

Measure S Fund –
Affordable Housing

83 of 156

28
Item 3.a

FY 25-26

Fund
Review
REVENUES

Transient Occupancy Tax
Other Revenues
Interest Income
Total Revenues

FINANCE

FY 24-25
Actual

Amended
Budget

Estimated
Year End

FY 26-27
Proposed
Budget

$ 1,407,464
2,736
30
$ 1,410,230

$ 1,487,359
$ 1,487,359

$ 1,487,359
15,563
$ 1,502,922

$ 1,531,980
13,383
$ 1,545,363

84 of 156

FY 27-28
Proposed
Budget
$
$

1,577,939
12,989
1,590,928

FY 25-26

29
FY 24-25
Actual
EXPENDITURES
Wages
Fringe Benefits
Meeting, Travel, and Training
Utility Services
Operational Expense
Fund Services
Contracted
Repairs
and Maintenance
Review
Overhead Allocation
Information Services Service Fee
Building Maintenance Service Fee
Insurance
Loan Disbursement
Transfers out - L & M Village Fund
Total Expenditures

FINANCE

$

245,756
178,363
4,146
2,323
8,292
238,231
2,475
70,552
31,978
31,810
24,416
1,000,000
25,590

$ 1,863,932

Amended
Budget
$

334,383
115,324
3,000
2,223
5,000
246,500
10,000
72,668
31,913
28,586
28,673
1,000,000
845,535

$ 2,723,805

85 of 156

FY 26-27
Proposed
Budget

Estimated
Year End
$

240,304
179,144
2,311
4,456
246,000
72,668
31,913
28,586
28,673
1,000,000
845,535

$ 2,679,590

$

FY 27-28
Item 3.a
Proposed
Budget

343,578
122,059
4,000
2,750
5,000
246,500
50,000
64,687
45,104
42,085
32,411
852,101

$

355,585
132,178
4,000
3,060
5,000
246,500
64,687
48,070
42,540
35,350
853,338

$ 1,810,275

$

1,790,308

30
Item 3.a

FY 25-26

FY 26-27
Proposed
Budget

FY 27-28
Proposed
Budget

FY 24-25
Actual

Amended
Budget

Estimated
Year End

$ 2,027,879

$ 1,574,177

$ 1,574,177

$

397,509

$

132,597

Total Revenues

$ 1,410,230

$ 1,487,359

$ 1,502,922

$ 1,545,363

$

1,590,928

Total Expenditures

$ 1,863,932

$ 2,723,805

$ 2,679,590

$ 1,810,275

$

1,790,308

Ending Fund Balance

$ 1,574,177

$

$

397,509

$

132,597

$

(66,783)

Change in Fund Balance

$

$ (1,236,446) $ (1,176,668)

$

(264,912)

$

(199,380)

Beginning
Fund Fund Balance

Review

FINANCE

(453,702)

337,731

86 of 156

31
Item 3.a

Included

• L&M Village Operations ($852k / $853k)
• L&M Village Repairs & Maintenance ($50k)

Measure S
Initiatives

Excluded
•
•
•

Housing Development Loans
Homeownership Program
Housing Trust Fund Contributions

FINANCE

87 of 156

32
Item 3.a

Questions & Feedback

88 of 156

33
Item 3.a

Measure H Fund –
Enhanced Fire Protection

89 of 156

34
Item 3.a

Fund
Review

FINANCE

90 of 156

35

FY 25-26
FY 24-25
Actual

EXPENDITURES
Wages
Overtime
Fringe Benefits
Personal Protective Equipment
Fund
Utility
Services
Operational
Review Expense
Contracted Services
Overhead Allocation
Information Services Service Fee
Building Maintenance Service Fee
Vehicle Replacement Fee
Insurance
Total Expenditures

FINANCE

Amended
Budget

Item 3.a

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

55,757
1,072
21,425
2,314
2,716
30,738
11,157
134,992
-

$

118,147
48,789
11,645
86,818
12,600
53,424
-

$

71,574
2,000
38,931
61
12,107
5,571
86,818
12,600
53,424
-

$

150,015
5,000
83,359
10,000
13,440
15,000
25,834
26,808
831,519
9,773
8,284

$

156,142
5,000
89,818
10,000
14,920
15,000
25,834
28,558
22,388
9,773
9,515

$

260,172

$

331,423

$

283,086

$ 1,179,032

$

386,948

91 of 156

36
Item 3.a

FY 25-26
FY 24-25
Actual
Beginning
Fund Fund Balance

FY 26-27
Proposed
Budget

Estimated
Year End

Amended
Budget

FY 27-28
Proposed
Budget

$

-

$

507,446

$

507,446

$ 1,846,441

$

2,311,650

Total Revenues

$

767,618

$

1,506,000

$

1,622,081

$ 1,644,241

$

1,667,635

Total Expenditures

$

260,172

$

331,423

$

283,086

$ 1,179,032

$

386,948

Ending Fund Balance

$

507,446

$

1,682,023

$

1,846,441

$ 2,311,650

$

3,592,337

Change in Fund Balance

$

507,446

$

1,174,577

$

1,338,995

$

$

1,280,687

Review

FINANCE

92 of 156

465,209

37
Item 3.a

Included

• Facility Assessment Implementation

Measure H
Initiatives

•

• Fire Station 1 Upgrades - Phase 1 ($810k)

Fire Station 2 Operationalization

Excluded
•

Additional Staffing
•

FINANCE

Pending Standards of Cover Study

93 of 156

38
Item 3.a

Questions & Feedback

94 of 156

39
Item 3.a

Community Services
Fund

95 of 156

FY 25-26

40
FY 24-25
Actual
REVENUES
Transient Occupancy Tax
Program Revenue
Intergovernmental Revenue
Facility and Field Rents
School District Field Maintenance
Special
Events
Fund
Event Permits
Review
Program
Sponsorships
Admission and Passes
Advertising
Unrestricted Interest
Restricted Interest
Contributions & Donations
Fees & Charges
Other Revenues
Total Revenues

FINANCE

Amended
Budget

Item 3.a

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

7,037,320
355,280
308,917
58,990
42,911
54,710
43,612
54,632
28,769
465
533,440
42,691
41,420
17,455
26,982

$

7,436,796
396,500
220,000
71,850
49,500
75,000
20,000
50,500
28,000
208,817
18,768
5,500
2,500
36,170

$

7,436,796
347,524
433,900
78,541
39,824
60,000
35,000
41,000
27,000
640
237,076
27,032
9,475
13,411
57,636

$

7,659,900
345,000
350,000
69,839
42,000
60,000
30,000
50,000
28,000
304,310
10,494
1,000
96,989

$

7,889,697
302,000
350,000
59,220
44,100
63,000
30,000
50,000
15,000
296,902
10,494
1,000
48,519

$

8,647,594

$

8,619,901

$

8,844,855

$

9,047,532

$

9,159,932

96 of 156

FY 25-26

41

Community
Services

FY 24-25
Actual
EXPENDITURES
Wages
$
Overtime
Fringe Benefits
Personal Protective Equipment
Part Time Wages
Meeting, Travel, and Training
License, Dues, Certs, Membrshps
Telecommunication & Data Services
Software Subscriptions & Licenses
Utility Services
Office Supplies
Printing
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Support of Local Organizations
Overhead Allocation
Information Services Service Fee
Building Maintenance Service Fee
Vehicle Service Fee
Vehicle Replacement Fee
Insurance
Transfers out - Debt Fund - RDA Loan
Transfers out - LLAD Community Benefit
Transfers out - Fitch Mountain Park - CS001
Transfers out - Pavilion at 3 North - CS004
Total Expenditures

$

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Item 3.a
Budget

1,421,930
20,286
1,384,248
8,368
940,989
26,067
3,743
17,141
357,433
17,664
4,114
1,224
303,999
780,703
132,799
20,000
897,095
627,894
529,606
102,395
50,000
369,063
107,778
14,869
44,177
97 of- 156

$

1,794,774
25,050
1,004,686
7,750
882,000
34,200
3,250
15,500
421,666
17,000
25,500
323
482,000
824,500
98,000
20,000
977,008
562,305
593,052
109,898
50,000
431,672
107,778
19,397
1,160,265

$

1,522,682
32,764
1,419,293
7,490
1,017,595
19,257
3,565
17,307
409,241
17,200
5,917
688
571,022
747,914
84,882
20,000
977,008
470,620
601,461
114,822
50,000
431,672
107,778
19,397
1,160,265

$

1,845,188
23,700
1,146,592
8,000
1,058,000
36,500
3,750
57,250
16,500
468,500
18,350
13,050
694
441,056
707,016
55,500
122,500
928,683
654,759
376,661
110,111
112,343
522,874
107,778
17,166
-

$

1,918,410
23,700
1,239,160
8,200
995,250
39,000
3,750
57,250
16,500
520,040
17,850
11,550
694
441,106
714,407
55,500
155,000
928,683
695,008
317,366
114,775
112,343
576,630
107,778
17,166
-

8,183,584

$

9,667,574

$

9,835,508

$

8,881,321

$

9,115,916

42
Item 3.a

Fund
Review

FINANCE

98 of 156

43

Community Services Historical Expenses

Item 3.a

$12
$10

Millions

$8
$6

Fund
$4
Review
$2
$-

16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25

Full Time Salaries & Benefits
Operational Expenses
FINANCE

Part Time Salaries & Benefits
Capital
99 of 156

25-26 26-27* 27-28*
ETC

Administrative Expenses

Community Services Historical Expenses By Program*

44

Millions

$10
$9
$8
$7
$6
$5
$4
$3
Fund
$2
$1
Review
$-

16-17

17-18

18-19

19-20

20-21

3001 General Administration
3031 ASES After School Program
3033 Senior Services
3035 Open Space
3037 Swim Center
3039 Contracted Facility Operations
FINANCE
3041 Foley
Pavilion

21-22

100 of 156

22-23

23-24

24-25

25-26
ETC

26-27*

3030 Recreation Programs
3032 Community Center
3034 Parks and Trails
3036 School Facility Maintenance
3038 Arts and Culture
3040 Special Events

Item 3.a

27-28*

Program Expenses FY 26-27 Proposed Budget
*Estimated Allocation of Staff & Admin

45

Parks and Trails
26%

Item 3.a

Open Space
2%
School Facility
Maintenance
1%
Swim Center
5%
Arts and Culture
2%

Community
Services

Senior Services
13%

Community
Center
8%
ASES After School
Program
7%

FINANCE

Special Events
10%

Recreation
Programs
101 of 156 13%

Contracted Facility
Operations
1%
Foley Pavilion
4%
General
Administration
8%

Program Expenses FY 26-27 Proposed Budget
*Estimated Allocation of Staff & Admin

46

Program
Parks and Trails
Recreation Programs
Senior Services
Community Special Events
Community Center
Services
ASES After School Program
Swim Center
Foley Pavilion
Open Space
Arts and Culture
School Facility Maintenance
Contracted Facility Operations
FINANCE

Expense
$ 2,296,798
$ 1,124,857
$ 1,121,501
$
919,143
$
746,848
$
615,788
$
438,531
$
325,084
$
220,377
$
179,669
$
134,510
$
62,500

102 of 156

Revenue
$
6,300
$
391,500
$
111,000
$
80,000
$
45,039
$
270,000
$
85,000
$
$
$
$
42,000
$
41,989

Item 3.a

Net Cost
$ 2,290,498
$
733,357
$ 1,010,501
$
839,143
$
701,809
$
345,788
$
353,531
$
325,084
$
220,377
$
179,669
$
92,510
$
20,511

Net Cost By Program FY 26-27 Proposed Budget
*Estimated Allocation of Full Time Staff & Admin

47

ASES After School
Program
5%

Special Events
12%

Community
Center
10%

Community
Services

Swim Center
5%
Foley Pavilion
5%
Open Space
3%

Senior Services
14%

Recreation
Programs
10%

FINANCE

Arts and Culture
3%
School Facility
Maintenance
1%
Parks and Trails
32%
103 of 156

Contracted Facility
Operations
<1%

Item 3.a

48
Item 3.a

Included

• Limited Foley Pavilion Operations ($93k / $96k)
• Swim Center Operations: Abbreviated Seasons
•
•

Community
Services
Initiatives

July – September 2026 ($157k)
July – August 2027 ($79k)

• HUSD Swim Center Operational Reimbursement ($102k / $135k)
• Deferred Facility Maintenance
• Mesuem Roof ($50k)
• Senior Center ($15k)

Excluded
•
•

Capital Project Funding
Parks Deferred Maintenance Funding

FINANCE

104 of 156

49

Community
Services
Policy

Council Concerns

Item 3.a

•

Deferred Maintenance Funding

•

Park Development

•

Escalating Events

•

Foley Pavilion Operations

•

New Park Amenities

Potential Policy Pathways
•

Expand Cost Recovery

•

Implement Surplus Policy

•

Cap or Reduce Program Costs

•

Limit New Events / Reduce Existing Events

FINANCE

105 of 156

50
Item 3.a

Questions & Feedback

106 of 156

51
Item 3.a

Streets Fund

107 of 156

52
Item 3.a

FY 25-26
FY 24-25
Actual
REVENUES
Engineering & Inspection Fees $
Sales
Tax-Measure M
Fund
Sales Tax-Go Sonoma
Review
Other
Revenues
Development Fees
Restricted Interest
Unrestricted Interest
Fees & Charges
Transfers in - Measure T
Transfers in - Gas Tax
Transfers in - General Fund
Total Revenues
$

FINANCE

140,474
218,649
92,290
29,351
16,620
13,155
975,000
300,000
186,437
1,971,975

Amended
Budget
$

$

165,000
242,841
75,000
21,000
7,306
985,000
300,000
186,437
1,982,584

108 of 156

FY 26-27
Proposed
Budget

Estimated
Year End
$

$

138,439
270,680
122,819
26,259
9,042
3,306
138
985,000
300,000
186,437
2,042,120

$

$

238,064
59,500
21,000
4,085
2,757
80,000
350,000
189,020
944,426

FY 27-28
Proposed
Budget
$

$

238,064
59,500
21,000
4,085
2,708
640,000
375,000
189,020
1,529,377

53
Item 3.a

109 of 156

54
Item 3.a

FY 25-26
FY 24-25
Actual

Fund Fund Balance
Beginning

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

(240,740)

$

137,093

$

137,093

$

500,790

$

1,021

$
$

1,971,975
1,594,142

$
$

1,982,584
1,685,111

$
$

2,042,120
1,678,423

$
$

944,426
1,444,195

$
$

1,529,377
1,522,405

Ending Fund Balance

$

137,093

$

434,566

$

500,790

$

1,021

$

7,993

Change in Fund Balance

$

377,833

$

297,473

$

363,697

$

(499,769)

$

6,972

Review

Total Revenues
Total Expenses

FINANCE

110 of 156

55
Item 3.a

Streets Projects - Fund 512

Adopted
Budget

Project Name

FY 26-27
Budget

FY 27-28
Budget

FY 28-29
Budget

FY 29-30
Budget

FY 30-31
Budget

Total

Healdsburg Avenue Complete Streets

$

15,394,640 $

-

$

-

$

-

$

-

$

-

$

15,394,640

Grove Street Neighborhood Plan Implementation

$

3,270,000 $

1,701,802 $

-

$

-

$

-

$

-

$

4,971,802

Ward St Neighborhood Revitalization

$

1,506,037 $

-

$

106,001 $

-

$

-

$

-

$

1,612,038

South Healdsburg Avenue Connectivity

$

1,259,780 $

-

$

-

$

2,550,000 $

-

$

-

$

3,809,780

March Avenue Reconstruction - Lupine Road Pedestrian Crossing Upgrades

$

3,351,696 $

-

$

-

$

-

$

-

$

-

$

3,351,696

Powell Ave at Johnson St Pedestrian Crossing Enhancements

$

360,435 $

-

$

-

$

-

$

-

$

-

$

360,435

US-101 and Dry Creek Road Interchange Improvements

$

700,000 $

125,000 $

1,661,000 $

-

$

13,734,000 $

-

$

16,220,000
629,396

$

-

$

629,396 $

-

$

-

$

-

$

-

$

$

-

$

225,000 $

1,142,000 $

-

$

-

$

-

$

1,367,000

$

-

$

-

$

175,000 $

1,275,000 $

-

$

-

$

1,450,000

$

-

$

150,000 $

850,000 $

-

$

-

$

-

$

1,000,000

$

-

$

-

$

300,000 $

-

$

2,500,000 $

-

$

2,800,000

$

-

$

-

$

75,000 $

-

$

-

$

-

$

75,000

$

-

$

-

$

-

$

300,000 $

-

$

$

2,300,000

Sherman Street Retaining Wall Replacement

$

-

$

-

$

-

$

170,000 $

-

$

-

$

170,000

Grove Street North

$

-

$

-

$

-

$

100,000 $

743,750 $

-

$

843,750

Borel Street Wall and Sidewalk Improvements

$

-

$

-

$

-

$

71,000 $

544,190 $

-

$

615,190

SMART Multi-Use Path Access at Parkland Farms

$

-

$

-

$

-

$

50,000 $

250,000 $

-

$

300,000

-

$

262,000

University Avenue Pedestrian Improvements - Powell to Monte Vista

Pavement Preventative Maintenance
Streets
Sunset Drive Slope Stabilization and Pavement Repair
West Plaza Parking Lot Rehabilitation
Fund
Front Street and First Street Rehabilitation
Sidewalk Repair and Gap Closure
Initiatives
West Grant Street Bridge Rehabilitation

2,000,000

Bridge Deck Treatment

$

-

$

-

$

-

$

22,000 $

240,000 $

Powell Avenue Pavement Reconstruction and Pedestrian Improvements

$

-

$

-

$

-

$

-

$

250,000 $

1,500,000

$

1,750,000

Mill Street West Complete Streets

$

-

$

-

$

-

$

-

$

200,000 $

1,525,000

$

1,725,000

Traffic Signal Upgrades

$
$

$
25,842,589 $

$
4,538,000 $

$
18,461,940 $

500,000 $
3,760,146 $

500,000
61,507,728

FINANCE

$
2,831,198 $

111 of 156

$
4,309,001 $

56
Item 3.a

Streets Projects - Fund 512
Project Name
Grove Street Neighborhood Plan Implementation
Ward St Neighborhood Revitalization
US-101 and Dry Creek Road Interchange Improvements
University Avenue Pedestrian Improvements
Pavement Preventative Maintenance
Sunset Drive Slope Stabilization and Pavement Repair
West Plaza Parking Lot Rehabilitation
Front Street and First Street Rehabilitation
Sidewalk Repair and Gap Closure

Streets
Fund
Initiatives

FINANCE

FY 26-27
SB1
Parking
Traffic
Measure T (RMRA)
Electric Impact Fee Impact Fee
Fund 105 Fund 202 Fund 540 Fund 905 Fund 910
$ 837,741 $
$ 400,000 $
$
$
$
$
$
$
$
$
$
$
$ 125,000
$
$
$
$
$
$
$
$
$225,000 $
$
$
$
$
$
$
$
$
$ 150,000 $
$
$
$
$
$
$
$
$
$
$
$ 837,741 $225,000 $ 400,000 $ 150,000 $ 125,000

112 of 156

Drainage
Impact
Developer
Fund 931 Funding
Total
$ 464,061 $
$ 1,701,802
$
$
$
$
$
$ 125,000
$
$ 629,396 $ 629,396
$
$
$ 225,000
$
$
$
$
$
$ 150,000
$
$
$
$
$
$
$ 464,061 $ 629,396 $ 2,831,198

57
Item 3.a

Streets Projects - Fund 512
Measure T
Fund 105
Project Name
Grove Street Neighborhood Plan Implementation
$ 106,001
Ward St Neighborhood Revitalization
$
Powell Ave at Johnson St Pedestrian Crossing Enhancements $
US-101 and Dry Creek Road Interchange Improvements
$
University Avenue Pedestrian Improvements
$
Pavement Preventative Maintenance
$ 122,500
Sunset Drive Slope Stabilization and Pavement Repair
$
West Plaza Parking Lot Rehabilitation
$ 300,000
Front Street and First Street Rehabilitation
$
Sidewalk Repair and Gap Closure
$ 528,501

Streets
Fund
Initiatives

FINANCE

Building
Maintenan
SB1
ce Fund
(RMRA)
Water
604
Fund 202 Fund 520
$
$
$
$
$
$
$
$
$
$
$
$
$500,000 $
$
$
$ 52,500 $
$
$
$ 730,000
$
$
$
$
$
$
$500,000 $ 52,500 $ 730,000

113 of 156

FY 27-28
Parking
Impact Fee
Fund 905
$
$
$
$
$
$
$ 120,000
$
$
$ 120,000

Landfill
Traffic
Impact Fee Settlement
Funds
Fund 910
$
$
$
$
$
$
$ 1,661,000 $
$
$
$
$
$
$ 642,000 $
$
$
$
$
$
$
$
$
$
$
$
$ 1,661,000 $ 642,000 $

TDA

75,000
75,000

Total
$ 106,001
$
$ 1,661,000
$
$ 1,142,000
$ 175,000
$ 850,000
$ 300,000
$
75,000
$ 4,309,001

58
Item 3.a

Included
Streets
Fund
Initiatives

•
•
•

Streetlight Maintenance
Pothole & Signage Maintenance
$7.1 Million in Capital Projects

Excluded
•

Deferred Capital Projects

FINANCE

114 of 156

59
Item 3.a

Questions & Feedback

115 of 156

60
Item 3.a

Water Fund

116 of 156

61
Item 3.a

FY 25-26
FY 24-25
Actual
REVENUES
Utility
Usage
Fund
Utility Usage - Recycled Water
Review
Development Fees
Fees & Charges
Federal Grants
Unrestricted Interest
Restricted Interest
Other Revenues
Total Revenues

FINANCE

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

$

8,108,747
43,066
23,881
71,282
104,028
49,859
51,652

$

8,400,071
112,581
20,000
30,000
66,845
21,919
10,000

$

8,719,392
49,495
39,387
984
2,623
156,155
24,112
50,579

$

9,492,080
50,980
30,000
132,844
12,256
35,000

$

$

8,452,516

$

8,661,416

$

9,042,727

$

9,753,160

$ 10,224,393

117 of 156

9,966,684
50,980
30,000
129,473
12,256
35,000

FY 25-26

62

Water
Fund
Review

FY 24-25
Actual
EXPENSES
Wages
Overtime
Fringe Benefits
Personal Protective Equipment
Rentals and Leases
Meeting, Travel, and Training
License, Dues, Certs, Membrshps
Telecommunication & Data Services
Software Subscriptions & Licenses
Utility Services
Office Supplies
Printing
Noticing
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Bank Fees
Bad Debt Expense
Debt Service
Conservation & Energy Rebates
Legal
Land, Bldg, Vehicles and Equipment
Overhead Allocation
Information Services Service Fee
Building Maintenance Service Fee
Vehicle Service Fee
Vehicle Replacement Fee
Insurance
Staff Time Reimbursement
Capital Project Funding
Total Expense

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

$

1,378,935
$
114,709
1,372,820
13,197
28
13,488
8,742
31,853
327,739
7,790
1,147
266
46,652
219,001
192,573
372,035
79,875
15,649
775,251
18,797
5,384
63,736
499,730
327,687
128,695
131,751
182,871
167,141
(84,045)
430,400
118
of 156

1,881,514 $
110,400
1,162,570
8,500
1,500
12,500
6,600
29,000
386,731
6,090
10,000
2,500
44,500
315,000
80,000
280,000
68,451
784,515
38,000
34,240
514,722
308,491
144,800
148,234
182,871
195,610
(126,198)
2,828,614

1,390,194
117,400
1,420,455
14,000
15,000
10,316
32,895
332,060
8,000
3,475
44,939
275,632
106,100
415,000
95,128
784,515
12,000
6,000
514,722
308,491
144,800
148,234
182,871
195,610
(55,000)
2,828,614

$

$

6,843,896

9,459,755

9,351,451

$ 11,134,213

$

$

1,930,005
120,400
1,253,277
14,000
15,000
10,000
34,000
68,308
400,000
7,700
5,000
2,300
44,900
280,100
349,363
370,000
104,641
632,022
50,000
6,000
46,000
611,020
303,632
176,576
157,108
228,468
224,351
(123,310)
3,813,352

FY 27-28
Proposed
Budget
$

1,984,829
120,400
1,344,932
14,000
15,000
10,000
34,000
71,316
444,000
7,700
5,000
2,300
44,900
280,000
116,400
300,000
115,105
517,391
50,000
6,000
611,020
318,279
256,145
163,721
228,468
245,343
(128,562)
2,843,736

$ 10,021,423

Item 3.a

63
Item 3.a

Fund
Review

FINANCE

119 of 156

64
Item 3.a

Water Projects - Fund 522

Adopted
FY 26-27
Project Name
Budget
Budget
UV Treatment of Cryptosporidium at Fitch
$
84,579 $
Brown Street Sewer and Water Replacement
$ 2,828,252 $ 1,213,732
University Street Sewer and Water Replacement
$ 256,516 $
Groundwater Supply Wells / ASR
$ 2,164,059 $
Dry Creek Water Treatment Plant Upgrades
$
$ 1,477,457
Dry Creek Wells Capacity Improvements
$
$ 1,456,416
Front Street Water Main Casing
$
$ 150,000
Gauntlett Reservoir Liner Replacement
$
$
Gauntlett Water Treatment Plant Membranes Replacement
$
$
Gauntlett Well Field Pipeline Rehab/Replacement
$
$
McDonough Water Transmission Main Replacement
$
$
Fitch Well Field Pipeline Rehab/Replacement
$
$
Reed Court and Bianca Lane Sewer and Water Replacement $
$
$ 5,333,405 $ 4,297,605

Fund
Review

FINANCE

120 of 156

FY 27-28
FY 28-29
FY 29-30
Budget
Budget
Budget
$
$ 1,250,000 $
$
$
$
$ 2,705,858 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$ 658,625 $
$ 301,662 $ 319,376 $ 330,555
$ 273,895 $ 642,384 $
$ 227,567 $ 2,591,437 $
$ 466,763
$ 125,000 $
$
$ 308,247
$
$ 2,836,749 $ 6,259,055 $ 1,105,565

FY 30-31
Budget
$
$
$
$
$
$
$
$
$
$
$
$
$ 3,400,000
$ 3,400,000

Total
$ 1,334,579
$ 4,041,984
$ 2,962,374
$ 2,164,059
$ 1,477,457
$ 1,456,416
$
150,000
$
658,625
$
951,593
$
916,279
$ 2,819,004
$
591,763
$ 3,708,247
$ 23,232,379

65
Item 3.a

Fund
Review

FINANCE

121 of 156

66
Item 3.a

Included

Water Fund
Initiatives

•
•
•

Utility Billing Enhancements ($184k / $31k)
Cost of Service Study & Impact Fee Study FY 26-27 ($50k)
Water Capacity Improvements
•

Dry Creek Wells Capital Project ($1.5M)

Excluded
•

Construction of New Wells

FINANCE

122 of 156

67
Item 3.a

Questions & Feedback

123 of 156

68
Item 3.a

Wastewater Fund

124 of 156

69
Item 3.a

FY 25-26
FY 24-25
Actual

Fund

REVENUES
Review
Utility
Usage
Development Fees
Unrestricted Interest
Restricted Interest
Other Revenues

$

Total Revenues

FINANCE

$

9,379,050
43,195
223,481
60,045
17,710
9,723,480

$

$

Amended
Budget

Estimated
Year End

10,633,477
35,000
53,765
26,396
10,000
10,758,638

$ 10,633,477
39,387
173,081
29,038
18,010
$ 10,892,993

125 of 156

FY 26-27
Proposed
Budget
$

$

12,228,499
35,000
146,948
14,759
10,500
12,435,706

FY 27-28
Proposed
Budget
$ 12,839,923
35,000
143,330
14,759
10,500
$ 13,043,512

FY 25-26

70

Wastewater
Fund
Review

FY 24-25
Actual
EXPENSES
Wages
Overtime
Fringe Benefits
Personal Protective Equipment
Rentals and Leases
Meeting, Travel, and Training
License, Dues, Certs, Membrshps
Telecommunication & Data Services
Software Subscriptions & Licenses
Utility Services
Office Supplies
Noticing
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Bank Fees
Bad Debt Expense
Debt Service
Legal
Land, Bldg, Vehicles and Equipment
Overhead Allocation
Information Services Service Fee
Building Maintenance Service Fee
Vehicle Service Fee
Vehicle Replacement Fee
Insurance
Staff Time Reimbursement
Capital Project Funding
Total Expense

$

1,448,044
101,010
1,524,205
12,880
3,827
12,006
6,786
27,956
756,296
5,508
266
26,230
350,064
85,845
247,488
82,065
15,457
1,782,850
235,216
668,898
264,867
84,408
148,769
182,871
273,575
(86,683)
126 of 156 $
8,260,703

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

$

1,961,801 $
110,500
1,292,130
10,200
1,500
11,500
8,900
34,300
892,429
5,600
2,300
30,800
575,000
136,000
184,000
70,571
1,791,250
310,000
688,965
254,868
84,642
160,890
182,871
322,736
(130,338)
1,590,012

$

10,583,427

FY 27-28
Proposed
Item 3.a
Budget

1,446,180
108,600
1,583,785
12,500
500
9,554
7,500
30,535
822,786
5,100
33,945
575,016
120,500
322,000
95,128
1,791,250
331,699
688,965
254,868
84,642
160,890
182,871
322,736
(55,000)
1,590,012

$

2,050,236
109,600
1,408,693
12,500
11,500
7,500
32,300
53,761
950,000
5,100
2,100
34,000
630,000
272,856
300,000
104,641
1,906,611
10,000
279,140
688,980
320,235
127,865
184,454
279,218
354,636
(127,372)
3,190,316

$

2,109,288
109,600
1,511,891
12,500
11,500
7,500
32,300
56,280
1,054,500
5,100
2,100
34,000
630,000
145,800
300,000
115,105
1,903,481
94,000
688,980
336,073
211,506
192,177
269,218
380,290
(132,803)
3,287,661

$ 10,526,562

$

13,198,870

$ 13,368,047

71
Item 3.a

Fund
Review

FINANCE

127 of 156

72
Item 3.a

Wastewater Projects - Fund 532

Adopted
Budget
Project Name
Healdsburg Avenue Utility Replacements
$ 3,265,833
Orchard Lift Station Reconstruction
$
277,981
Magnolia Lift Station Structure Rehabilitation
$
216,332
Healdsburg Avenue Sewer Replacement
$
Hudson Street to Ward Street Sewer Replacement
$
Grove Street and Vine Street Trunk Main Replacement $
Heron Lift Station Relocation
$
Inflow and Infiltration Investigation and Repairs
$
WRF Filtrate Gallery Valves
$
Corp Yard Force Main - Westside Rd Gravity Sewer
$
$ 3,760,146

Fund
Review

FINANCE

FY 26-27
Budget
$
875,807
$
$
$ 2,007,053
$ 1,050,000
$
325,000
$
$
$
$
$ 4,257,860

128 of 156

FY 27-28
Budget
$
$
$
$
$
$
$ 1,706,118
$ 1,579,343
$
70,000
$
$ 3,355,461

FY 28-29
Budget
$
$
$
$
$
$ 3,250,000
$
$
$
360,000
$ 1,557,636
$ 5,167,636

FY 29-30
Budget
$
$
$
$
$
$
$
$
$
$
$
-

$
$
$
$
$
$
$
$
$
$
$

FY 30-31
Budget
-

Total
$ 4,141,640
$
277,981
$
216,332
$ 2,007,053
$ 1,050,000
$ 3,575,000
$ 1,706,118
$ 1,579,343
$
430,000
$ 1,557,636
$ 16,541,103

73
Item 3.a

Wastewater Projects - Fund 532
Water Fund
520
Project Name
Healdsburg Avenue Utility Replacements
$
122,613
Healdsburg Avenue Sewer Replacement
$
Hudson Street to Ward Street Sewer Replacement
$
Grove Street and Vine Street Trunk Main Replacement $
Heron Lift Station Relocation
$
Inflow and Infiltration Investigation and Repairs
$
WRF Filtrate Gallery Valves
$
$
122,613

Fund
Review

FINANCE

Wastewater
Fund 530
$
227,710
$ 2,007,053
$
462,000
$
$
$
$
$ 2,696,763

FY 26-27
Water Impact Wastewater
Impact Fee
Fee Fund
Fund 930
920
$
166,403 $
113,855
$
$
$
588,000
$
$
$
325,000
$
$
$
$
$
$
$
166,403 $ 1,026,855

129 of 156

Drainage
Impact Fee
Fund 931
$
245,226
$
$
$
$
$
$
$
245,226

FY 27-28

$
$
$
$
$
$
$
$

Total
875,807
2,007,053
1,050,000
325,000
4,257,860

Wastewater
Fund 530
$
$
$
$
$ 1,706,118
$ 1,579,343
$
70,000
$ 3,355,461

Total
$
$
$
$
$ 1,706,118
$ 1,579,343
$
70,000
$ 3,355,461

74
Item 3.a

Included
Wastewater
Fund
Initiatives

•
•
•

Utility Billing Enhancements ($90k / $14k)
Cost of Service Study & Impact Fee Study FY 26-27 ($50k)
Inflow and Infiltration Investigation and Repair
•
•

FINANCE

Capital Project ($1.6M)
Important to maintain S&P Rating

130 of 156

75
Item 3.a

Questions & Feedback

131 of 156

76
Item 3.a

Drainage Fund

132 of 156

77
Item 3.a

FY 25-26
FY 24-25
Actual

Fund
REVENUES
Review

Utility Usage
Development Fees
Restricted Interest
Other Revenues

$

Total Revenues

FINANCE

$

812,344
21,861
13,052
3,170
850,426

Amended
Budget
$

$

133 of 156

760,000
5,737
765,737

FY 26-27
Proposed
Budget

Estimated
Year End
$

$

735,260
19,691
7,100
1,125
763,176

$

$

760,000
15,000
3,208
1,000
779,208

FY 27-28
Proposed
Budget
$

$

760,000
15,000
3,208
1,000
779,208

78
Item 3.a

134 of 156

79
Item 3.a

FY 25-26
FY 24-25
Actual
Beginning
Fund Working Capital

FY 26-27
Proposed
Budget

Estimated
Year End

Amended
Budget

FY 27-28
Proposed
Budget

$

(89,559)

$

(42,318) $

(42,318)

$

(69,367)

$

(220,312)

Review Total Revenues

$

850,426

$

765,737

$

763,176

$

779,208

$

779,208

Total Expenses

$

803,186

$

865,720

$

790,225

$

930,153

$

1,018,102

Ending Working Capital

$

(42,318)

$

(142,301) $

(69,367)

$

(220,312)

$

(459,206)

Change in Working Capital

$

47,241

$

(99,983) $

(27,049)

$

(150,945)

$

(238,894)

FINANCE

135 of 156

80
Item 3.a

Drainage Projects - Fund 532
Project Name
Chablis Road Drainage Channel Sediment Removal
900 Powell Avenue Catch Basin Replacement
Willow Glen Court Storm Drain Repair
Foss Creek Storm Drain Bypass Inlet Improvements
Grant Avenue Storm Drain Repair
Trash Capture Implementation - Phase 1
Foss Creek Sediment Removal at North Street
Bridal Path Drainage Improvements
Healdsburg Ave Storm Drain Improvements
Pordon Lane Storm Drain Improvements - Phase 2
Stream Gauge / Flood Monitoring System
Flood Plain Map Update
135 Healdsburg Avenue Storm Drain Replacement
Center Street Storm Drain Replacement

Fund
Review

FINANCE

Adopted
Budget
$
$
75,000
$
$
$
$
$
$
$
$
$
$
$
$
$
75,000

FY 26-27
Budget
$
$
$ 325,000
$ 100,000
$
75,000
$
$
$
$
$
$
$
$
$
$ 500,000

136 of 156

FY 27-28
Budget
$
$
$
$
$
$
100,000
$
50,000
$
50,000
$
$
$
$
$
$
$
200,000

FY 28-29
Budget
$
$
$
$
$
$
$
$
$ 750,000
$ 500,000
$
75,000
$
$
$
$ 1,325,000

FY 29-30
Budget
$ 300,000
$
$
$
$
$
$
$
$
$
$
$ 350,000
$
$
$ 650,000

FY 30-31
Budget
$
$
$
$
$
$
$
$
$
$
$
$
$ 150,000
$ 125,000
$ 275,000

Total
$ 300,000
$
75,000
$ 325,000
$ 100,000
$
75,000
$ 100,000
$
50,000
$
50,000
$ 750,000
$ 500,000
$
75,000
$ 350,000
$ 150,000
$ 125,000
$ 3,025,000

81
Item 3.a

Drainage Projects - Fund 532
Project Name
Fund
Willow Glen Court Storm Drain Repair
Foss Creek Storm Drain Bypass Inlet Improvements
Review
Grant Avenue Storm Drain Repair
Trash Capture Implementation - Phase 1
Foss Creek Sediment Removal at North Street
Bridal Path Drainage Improvements

FINANCE

Measure T
Fund 105
$ 325,000
$
$
75,000
$
$
$
$ 400,000

137 of 156

FY 26-27
Drainage
Impact Fee
Fund 931
$
$ 100,000
$
$
$
$
$ 100,000

FY 27-28

$
$
$
$
$
$
$

Total
325,000
100,000
75,000
500,000

Measure T
Fund 105
$
$
$
$ 100,000
$
50,000
$
50,000
$ 200,000

$
$
$
$
$
$
$

Total

100,000
50,000
50,000
200,000

82
Item 3.a

Included
•

Drainage
Fund
Initiatives

Capital Projects Addressing
•
•

Flood Prevention
Storm Drain Deferred Maintenance

Excluded
•
•

Flood Plan Map Update - $350k
Flood Monitoring System Project - $75k

FINANCE

138 of 156

83
Item 3.a

Questions & Feedback

139 of 156

84
Item 3.a

Electric Funds

140 of 156

85
Item 3.a

FY 25-26
FY 24-25
Actual
REVENUES
Utility Usage
Pole Contacts
Development Fees
Fees & Charges
Unrestricted Interest
Restricted Interest
Utility Service Discounts
Other Utility Customer Fees
Other Revenues
Total Revenues

Fund
Review

FINANCE

$

$

17,380,951
11,194
7,540
80,528
772,140
85,754
107,717
14,261
1,740,032
20,200,118

Amended
Budget
$

$

17,352,755
90,000
176,718
37,698
108,900
17,766,071

141 of 156

FY 26-27
Proposed
Budget

Estimated
Year End
$

$

18,576,150
17,322
12,272
506,243
46,655
117,273
12,534
1,943,905
21,232,354

$

$

19,876,481
7,875
5,000
429,859
21,079
125,500
5,000
40,000
20,510,794

FY 27-28
Proposed
Budget
$

$

19,876,481
7,875
5,000
419,258
21,079
138,050
5,000
40,000
20,512,743

FY 25-26

86

Fund
Review

FY 24-25
Actual
EXPENSES
Wages
Overtime
Fringe Benefits
Personal Protective Equipment
Part Time Wages
Rentals and Leases
Meeting, Travel, and Training
License, Dues, Certs, Membrshps
Telecommunication & Data Services
Software Subscriptions & Licenses
Utility Services
Office Supplies
Printing
Government Fees
Operational Expense
Contracted Services
Repairs and Maintenance
Meters
Electric Power Purchase
Electric Overhead General Capital
Electric Underground General Capital
Bank Fees
Over/Short
Debt Service
Solar Rebates
Overhead Allocation
Information Services Service Fee
Building Maintenance Service Fee
Vehicle Service Fee
Vehicle Replacement Fee
Insurance
Staff Time Reimbursement
Transfers-General Capital Funding
Capital Project Funding
Total Expense

$

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget Item 3.a

1,508,203
113,032
1,561,265
17,038
13,104
23,487
5,576
15,546
29,125
3,245
3,937
1,744
63,099
302,973
58,823
124,611
9,133,910
89,438
16,355
79,875
1,234
122,619
52,471
1,066,831
273,978
94,826
157,054
343,483
178,196
(137,332)
186,437
142 of 156
21,647

$

2,168,092 $
114,100
1,326,805
23,100
10,000
28,160
25,600
19,530
31,729
2,000
6,800
2,200
73,500
544,540
27,500
144,060
9,482,252
149,500
182,000
68,451
107,778
60,000
1,098,836
308,075
115,610
144,840
343,483
209,572
(489,748)
186,437
5,941,442

1,730,519
174,794
1,616,918
17,005
1,890
20,086
14,238
28,111
1,884
2,339
1,766
8,203,346
366,466
11,491
149,388
37,895
100,754
95,128
(3,077)
107,778
1,098,836
308,075
115,610
144,840
343,483
209,572
(139,786)
186,437
4,069,655

$

2,354,941
143,900
1,394,259
23,100
10,000
28,160
25,600
15,700
67,750
33,700
2,000
6,800
2,200
9,306,961
487,000
27,500
433,360
149,500
182,000
99,884
122,918
1,004,080
282,199
157,299
181,032
371,297
236,216
189,020
1,016,941

$

2,514,960
148,900
1,511,768
23,100
10,000
28,160
25,600
15,700
71,000
37,410
2,000
6,800
2,400
9,489,257
537,000
27,500
433,360
149,500
182,000
104,879
122,918
1,004,080
297,067
150,857
188,763
371,297
256,682
189,020
1,405,512

$

$

22,456,244

19,015,443

$

18,355,317

$

19,307,490

15,547,566

$

87
Item 3.a

Fund
Review

FINANCE

143 of 156

88
Item 3.a

Included
•
•

Electric
Fund
Initiatives

Cost of Service Study Fiscal Year 27-28 ($50k)
Badger Substation Bank Replacement Design
•

Capital Project ($1.4M)

Excluded
•
•
•

Undergrounding Grove Street
Badger Substation Bank Replacement Construction ($14.2M)
Deployment of Rec Sale Revenue

FINANCE

144 of 156

ELECTRIC PUBLIC BENEFIT FUND

89

FY 26-27 & FY 27-28 Biennial Budget

Item 3.a

FY 25-26
FY 24-25
Actual

Fund
Review

Amended
Budget

FY 26-27
Proposed
Budget

Estimated
Year End

FY 27-28
Proposed
Budget

Beginning Working Capital

$ 1,623,041

$

1,661,785

$

1,661,785

$

1,901,393

$

1,886,530

REVENUES
Utility Usage
Interest Income

$

$

441,764
98,959
540,723

$

519,728
64,843
584,571

$

556,109
55,035
611,144

$

$

493,579
112,928
606,507

556,109
53,687
609,796

EXPENSE
Wages
$
Overtime
Fringe Benefits
Meeting, Travel, and Training
Software Subscriptions & Licenses
Printing
Operational Expense
Contracted Services
Low Income Assistance
Conservation & Energy Rebates
Green House Gas Reduction Measures
Insurance
Transfers out - Electric Vehicle Charging Stations

48,825
374
50,067
142
400
14,296
107,717
44,800
3,058
298,147

$

60,344
1,800
43,564
2,000
8,000
4,000
34,600
120,000
150,000
3,514
90,265

$

50,045
1,000
55,092
1,745
6,000
20,030
117,273
3,514
90,265

$

62,381
1,000
49,068
2,000
105,315
8,600
2,000
163,801
125,500
100,000
2,200
4,142
-

$

64,523
1,000
53,031
2,000
107,479
8,600
2,000
28,400
138,050
100,000
4,758
-

567,762

$

518,087

$

344,964

$

626,007

$

509,841

$ 1,661,785

$

1,684,421

$

1,901,393

$

1,886,530

$

1,986,485

$

22,636

$

239,607

$

(14,863)

$

99,955

Total Revenues

Total Expense
Ending Working Capital

$

$

$

$

$

145 of 156

Change in Working Capital

$

38,745

90
Item 3.a

Fund
Review

146 of 156

91
Item 3.a

Electric Projects - Fund 542
Adopted
Budget
Project Name
Underground Healdsburg Ave
$ 4,120,000
Public Electric Vehicle Charging Stations
$
Install Backtie for South Healdsburg
$
Reconductor Grove Street North of Dry Creek $
Badger Substation Bank Replacement
$
$ 4,120,000

Fund
Review

FY 26-27
Budget
$
$ 883,333
$ 836,000
$ 157,850
$
$ 1,877,183

FY 27-28
Budget
$
$
$
$
$ 1,518,825
$ 1,518,825

147 of 156

FY 28-29
Budget
$
$
$
$
$ 14,229,600
$ 14,229,600

FY 29-30
Budget
$
$
$
$
$
$
-

FY 30-31
Budget
$
$
$
$
$
$

Total
$ 4,120,000
$
883,333
$
836,000
$
157,850
$ 15,748,425
$ 21,745,608

92
Item 3.a

Electric Projects - Fund 542

FY 26-27
Low Carbon
Fuel
Standards
Electric
Fund 547
Fund 540
FundName
Project
Underground
$
$
Review Healdsburg Ave
Public Electric Vehicle Charging Stations
$
$ 883,333
Install Backtie for South Healdsburg
$ 836,000 $
Reconductor Grove Street North of Dry Creek $ 157,850 $
$
Badger Substation Bank Replacement
$
$ 993,850 $ 883,333

148 of 156

FY 27-28

Total

$
$ 883,333
$ 836,000
$ 157,850
$
$ 1,877,183

Electric Fund
540
$
$
$
$
$ 1,518,825
$ 1,518,825

Total

$
$
$
$
$ 1,518,825
$ 1,518,825

93
Item 3.a

Electric Public Benefit Fund
Included
Electric
Fund
Initiatives

•
•
•

Public Vehicle Charging Stations ($883k)
Low Income Utility Bill Assistance – CARE ($125k / $138k)
Low Income Conservation & Energy Rebates ($100k per year)

Cap and Trade Fund
Included
•
•

Utility Billing Enhancements ($243k / $107k)
Conservation & Energy Rebates ($300k / $295k)

FINANCE

149 of 156

94
Item 3.a

Questions & Feedback

150 of 156

95
Item 3.a

Internal Service Funds

151 of 156

96

FY 26-27
Proposed
Budget

EXPENSES
Community Services - Silverado
Police - Ford Intercepter
Police - Ford Intercepter
Vehicle
Police - K9 Vehicle
Replacements Fire - Sierra
Street - Vacuum Truck
Water - Vacuum Truck
Sewer - Vacuum Truck
Electric - Escape
Electric - F250 Truck
Electric - F550 Bucket Truck
Total Expense
FINANCE

152 of 156

$

$

Item 3.a
FY 27-28
Proposed
Budget

80,000
101,643
101,643
100,000
92,313
315,403
361,560
72,915
-

$

1,225,476

$

100,000
56,631
300,000
456,631

FY 26-27
Ending
Fund Balance

FY 27-28
Item 3.a
Ending
Fund Balance

$

9,236
7,587
77,887
62,448
524,343
9,773
202,238
8,322
107,340
13,416
12,716
380,065
365,590
388,845

$

15,343
15,509
17,009
323,474
85,973
136,210
571,725
19,977
153,668
184,598
208,832
454,655
455,328
420,611

Ending Fund Balance $

2,169,806

$

3,062,912

97

Vehicle
Replacements

Department
Facilities
Information Services
Community Development
Police
Fire
Fire - Measure H
Community Services
Public Works - Development
Public Works - Streets
Public Works - Water Distribution
Public Works - Wastewater Distribution
Public Works - Water Operations
Public Works - Wastewater Operations
Electric
153 of 156

98
Item 3.a

FY 26-27
Proposed
Budget

Building
Maintenance
Projects

EXPENSES
City Hall - EV Charging Station
Corporation Yard - Document Storage
Corporation Yard - Gate & Doors
Fire Station 1 - Upgrades Phase 1
Police Station - Upgrades Phase 1
Museum - Roof Replacement
Senior Center - Kitchen Upgrades
Corporation Yard - Facility Assessment
Corporation Yard - Roof Repair
Total Expense
FINANCE

154 of 156

FY 27-28
Proposed
Budget

$

35,000
35,000
22,000
810,000
40,000
50,000
15,000
-

$

210,000
35,000
175,000

$

1,007,000

$

420,000

FY 26-27
Proposed
Budget

99

Information
Services

EXPENSES
Salaries & Benefits
Rentals and Leases
Meeting, Travel, and Training
Telecommunication & Data Services
Software Subscriptions & Licenses
Operational Expense
Contracted Services
Land, Bldg, Vehicles and Equipment
Overhead Allocation
Insurance
Total Expense

FY 27-28
Proposed
Budget

$

1,038,666
815,862
21,160
73,614
668,578
127,903
528,687
214,522
40,261

$

1,083,429
786,023
16,200
74,406
882,622
97,071
444,787
40,000
214,522
46,244

$

3,566,231

$

3,721,650

City-wide Initiatives
•
•
•
•
FINANCE

Network & Data Center Lease - $695k per year
GIS Redevelopment - $80k per year
Cybersecurity Enhancements - $87k per year
Server Upgrade $130k year two
155 of 156

Item 3.a

100
Item 3.a

Questions & Feedback

156 of 156