Table of Contents
TABLE OF CONTENTS
Introduction
Preface
Budget Summary
Balancing the 2025-26 General Fund Budget
Comparative Budget Summary
Summary of Changes from 2024-25 Adopted Budget
Compliance with Financial Policies
Reserve Fund Projection
10-Year History of Reserve Fund July 1 Balances
Budget Stabilization Fund Policy
Capital and Technology Infrastructure Funding Policy
One-Time Revenue Policy (General Fund)
Voter-Approved and Non Voter-Approved Debt
Non Voter-Approved Debt
Pension and Retirement Funding Policy
Budget Outlook
Four-Year General Fund Budget Outlook
Detail for General Fund Revenue Outlook
Pavement Preservation Program Budget Outlook
Revenue
Summary of Changes to General Fund Revenue from Prior Year
Detail of Proposed Fee Adjustments
Fees That Are Not Full Cost Recovery
Appropriations
Changes by Department
Changes by Category
Departmental Share of Unrestricted Revenues (Table)
Police Share of Unrestricted Revenues
Departmental Share of Unrestricted Revenues (Pie Chart)
Special Fund Subsidy Policy
10-Year History of Budget
Miscellaneous
Proposed New Initiatives by Department
Comparison of Selected Service Levels
Interim Programs Not Continued
Contracting Proposals Affecting City Employees
2024-25 Expenditures That Exceed Adopted Budget Levels by $1 Million or More
Windstorm and Wildfire Response and Damage Costs
Impact to Federal Grants
Positions and Salaries
Position Change Summary
Authorized Regular Positions by Department Since 2005-06
Add/Delete Rates
Change in Regular and Resolution Authorities
Five-Year Projection of Sworn and Civilian Salaries in the Police Department
Police Department Sworn Salary Account Calculation
Police Department Civilian Salary Account Calculation
Fire Department Sworn Salary Account Calculation
Fire Department Civilian Salary Account Calculation
Unfunded or Partially-Funded Positions
Projected Vacancies and Position Authorities in 2024-25
Filled Positions Eliminated
Eliminated Positions Summary
Eliminated Positions Detail
Targeted Local Hire Program
Bridge to Jobs Program
Salary Savings Rates by Department
Memorandum of Understanding Impact on 10 Departments
Debt Management
Budget Reserves as a Rating Factor
Adopted Budget Reserves
Comparison of MICLA Funding
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