HomeMy WebLinkAboutFin Preliminary Citywide Proposed Budget for FY25-26Agenda Item No: 6.a
Meeting Date: May 19, 2025
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: Finance
Prepared by: Paul Navazio, Finance Director
Shawn Plate, Finance Manager
Van Bach, Accounting Manager
City Manager Approval: ___________
TOPIC: PRELIMINARY CITYWIDE PROPOSED BUDGET FOR FISCAL YEAR 2025-26
SUBJECT: PRELIMINARY CITYWIDE PROPOSED BUDGET AND PROPOSED CAPITAL
IMPROVEMENT PROGRAM FOR FISCAL YEAR 2025-26
RECOMMENDATION:
Staff recommends that the City Council receive the report related to the Preliminary Citywide
Proposed Budget for Fiscal Year (FY) 2025-26 and provide direction to staff to inform the
preparation of the Final Proposed FY 2025-26 Budget for adoption at the City Council meeting of
June 2, 2025.
EXECUTIVE SUMMARY:
This report presents the preliminary proposed citywide budget for Fiscal Year (FY) 2025-26. This
item represents the next step in the development of the City’s FY 2025-26 budget and is intended
to provide the City Council with the opportunity to preview the overall proposed budget as well as
specific funding recommendations before staff finalizing the FY 2025-26 Budget for the City
Council to consider for adoption at their meeting on June 2, 2025.
The budget is both a spending plan for the City’s available financial resources and the legal
authority for City departments to spend these resources for public purposes. It is through these
resources that programs and services are provided, and capital investments are made to meet
the needs of the community. As a result, in addition to considering the constraints imposed by
current and projected resources available to meet these needs, the annual budget and multi-year
capital plan are aligned with the existing fiscal policies as approved by the City Council.
Additionally, the proposed budget aligns with the proposed City Council 3-year (FY 2025-28)
Strategic Plan, which includes the Council’s goals and objectives, which will be presented at the
June 2, 2025, City Council meeting.
To balance these objectives, the budget supporting ongoing operations and service levels must
be funded largely through recurring revenues, while non-recurring expenditures, one-time
projects, and capital investments are funded through a combination of recurring and one-time
____________________________________________________________________________________
FOR CITY CLERK ONLY
Council Meeting: May 19, 2025
Disposition: Accepted report
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 2
funding sources, as well as available fund balances identified for specific projects and initiatives.
Another guiding objective of the annual budget development process is to ensure the
sustainability of City programs and services through the three to five-year planning horizon to
ensure that service levels and community needs can continue to be met in the future, and that
the FY 2025-26 budget does not compromise the City’s long-term fiscal condition.
The overall budget has also been prepared in the context of increasing uncertainty in terms of
both the general economic outlook for FY 2025-26 as well as potential impacts from federal
funding policy that may have a direct impact on access to and availability of federal grants
supporting City programs and capital infrastructure investments.
The Preliminary Proposed FY 2025-26 All Funds budget reflects expenditure appropriations of
$191,760,385, including operations ($165,165271), capital ($15,419,204) and transfers
($11,175,910). This level of expenditure appropriations represents a decrease of 9.0% over the
original FY 2024-25 adopted budget and is supported through a combination of FY 2025-26
revenues ($178,488,472), transfers ($11,175,910) and available fund balances.
The Preliminary Proposed FY 2025-26 budget supports an authorized staffing level of 416.15 full-
time equivalent positions, representing an increase of 0.44 FTE from the level authorized in the
Mid-Year Budget Update, and a net reduction of 0.19 from the level authorized via adoption of FY
2024-25 Final Budget.
The Preliminary Proposed FY 2025-26 General Fund budget reflects recommended
appropriations of $113,356,822, supporting ongoing General Fund operational expenditures as
well as selected one-time funding needs and transfers. This level of appropriations is supported
through projected FY 2025-26 revenues of $106,493,855, as well as the use of available one-
time assigned fund balance of $6,861,967. Total General Fund expenditure appropriations are
proposed to increase by $1.07 million (0.9%) over the FY 2024-25 Adopted Budget. Expenditures
for City programs and services supported by the General Fund, (exclusive of transfers) are
proposed to increase by $2.61 million, or 2.6%. Transfers from the General Fund are proposed
totaling $8.71 million, compared to $10.3 million approved with the FY 2024-25 budget.
Overall, the appropriations included in the Preliminary Proposed FY 2025-26 budget, as
presented herein, are within the City’s constitutional GANN spending limit.
City Council Goals and Objectives
The City Manager proposed a new three-year strategic planning approach to the Council goals &
objectives process for FY 2025-28 at the City Council’s annual retreat last December, which the
Council approved. The proposed seven Council priority focus areas are as follows:
A. Economic & Neighborhood Vitality
B. Mobility & Infrastructure
C. Sustainability & Resilience
D. Housing & Homelessness
E. Quality of Life: Safety, Wellness & Belonging
F. High Performance Government: Innovative & Inclusive
G. Equity, Access & Opportunity for All
The City Council held a Study Session on March 3, 2025, to discuss the updated framework and
preliminary presentation of the 3-year Strategic Plan 2025-2028. A second City Council Study
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 3
Session was held on May 5, 2025, to inform the refinement of the City Council’s 3-year Strategic
Plan, which includes the City Council’s goals and objectives. The City Council is scheduled to
consider the adoption of the Three-Year Strategic Plan on June 2nd. Concurrently, staff are
developing FY 2025-26 workplans that support the implementation of the Council’s goals and
objectives. The funding recommendations included in the Preliminary Proposed FY 2025-26
Budget are intended to ensure that available reso urces are allocated in support of key initiatives
projects aligned with the City Council’s stated priorities, while maintaining service levels for
baseline City programs, services, and operations
Staff Report Outline
This staff report will focus on the following key areas:
1) Update on FY 2024-25 revenues and expenditures through Q3 (March 31, 2025)
2) Preliminary Proposed Budget for FY 2025-26
a) All Funds Summary
b) General Fund
c) Selected Other Funds
3) Proposed Capital Improvement Program Budget for FY 2025-26
ANALYSIS:
CURRENT BUDGET - FISCAL YEAR 2024-25 THIRD QUARTER UPDATE
All Funds
Table 1 provides the current year (FY 2024-25) revenue and expenditure results through the third
quarter of the fiscal year, ending March 31, 2025.
• All Funds revenues through the third quarter were recorded at $117.89 million, which
represented 60.3% of the amended budget of $195.60 million.
• All Funds expenditures and encumbrances for the same period were recorded at $163.50
million, or 70.3% of the amended FY 2023-24 budget of $232.46 million.
Table 1: All Funds Revenue and Expenditure Results (through 3/31/25)
All Funds
Adopted Budget
FY 2024-25
Amended Budget
FY 2024-25
Actual Results
Through 3/31/25
% of Amended
FY2024-25
Budget
Revenues 177,317,039$ 182,367,444$ 106,936,060$ 58.6%
Transfers in 13,211,806 13,228,386 10,956,147 82.8%
Total Resources 190,528,845$ 195,595,830$ 117,892,207$ 60.3%
Expenditures 210,813,072$ 219,232,828$ 152,542,186$ 69.6%
Transfers out 13,211,806 13,228,386 10,956,147 82.8%
Total Appropriations 210,813,072$ 232,461,214$ 163,498,333$ 70.3%
Net Results (20,284,227)$ (36,865,384)$
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 4
General Fund
Revenues: The original FY 2024-25 budget, adopted on June 17, 2024, projected $103.79 million
in revenues. The Mid-Year Budget Update presented on February 18, 2025, projected year-end
General Fund revenues of $105.11 million.
• Revenue results through the third quarter of the fiscal year were recorded at $62.31
million, or 60.0% of the amended budget.
• Based on results through the third quarter, year-end General Fund revenue projections
have been updated to $104.29 million, or 0.5% above the FY 2024-25 amended budget.
• Current year revenues continue to show favorable variances in property tax, interest
earnings, and transient occupancy (hotel) tax receipts, while sales tax and transfer tax
revenues are slightly below budgeted levels.
Expenditures: The FY 2024-25 adopted budget provided expenditure appropriations of $112.29
million. The current amended FY 2024-25 General Fund budget stands at $112.86 million,
reflecting supplemental appropriations for capital projects approved by the City Council, primarily
matching funds for the Pickleweed Park Improvement Project grant.
• Expenditures and encumbrances through the third quarter of the fiscal year were recorded
at $83.99 million, or 74.4% of the amended budget.
• Based on these results, General Fund expenditures are projected to end the fiscal year at
$111.80 million, or $1.06 million (0.9%) below the amended budget.
• In comparison to the Mid-Year Budget Update, projected personnel expenditures are
projected to be largely within budget, while non-personnel expenditures (supplies and
services) contribute to the projected year-end expenditures coming in under budget.
Operating results: The projected year-end General Fund revenue and expenditure results
combine to yield a net $7.51 million draw-down of fund balance as of June 30, 2025. This
represents a slight decrease ($1.3 million) over the year-end projections presented in the Mid-
Year Budget Update. This stems from a decrease in year-end General Fund revenue estimate of
$820,000 (primarily a downgrade of sales tax revenue estimates) and an increase in the year-end
expenditures estimate of $500,000.
Table 2: FY 2024-25 General Fund Results (through 3/31/25) and Year-End Projections
General Fund
Adopted Budget
FY 2024-25
Amended Budget
FY 2024-25
Actual Results
Through 3/31/25
% of Amended
FY2024-25
Budget
Projected Year-
End Results
Revenues 101,282,204$ 101,282,204$ 60,955,921$ 60.2%102,382,517$ 1,100,313$ 1.1%
Transfers in 2,508,306 2,508,306 1,356,229 54.1%1,908,306 (600,000) -23.9%
Total Resources 103,790,510$ 103,790,510$ 62,312,150$ 60.0%104,290,823$ 500,313$ 0.5%
Expenditures 102,033,257$ 102,606,344$ 74,735,598$ 72.8%101,542,034$ (1,064,310)$ -1.0%
Operating Transfer out 10,258,500 10,258,500 9,252,625 90.2%10,258,500 - 0.0%
Total Appropriations 112,291,757$ 112,864,844$ 83,988,223$ 74.4%111,800,534$ (1,064,310)$ -0.9%
Net Result (8,501,247)$ (9,074,334)$ (7,509,711)$ 1,564,623$
Variance
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 5
The projected year-end fund balances in excess of reserve levels established by City Council
policy represent resources available for re-appropriation to address priority one-time funding
needs and represent a significant portion of the available budget flexibility within the context of
the FY 2025-26 budget and updated multi-year Capital Improvement Plan.
Specific funding recommendations related to the use of available fund balances are contained in
the discussion of the Preliminary Proposed FY 2025-26 Budget.
PROPOSED FISCAL YEAR 2025-26 CITYWIDE BUDGET
FY 2025-26 Budget Highlights
❖ Citywide Budget: The total proposed FY 2025-26 expenditure budget for the City is
$191,760,385. These appropriations are supported by FY 2025-26 revenue and other
sources projected at $189,664,382, as well as by fund balances retained from previous
periods for capital projects and priority initiatives (Exhibit I). The proposed FY 2025-26
appropriations reflect all new funding appropriations proposed for operations, capital
projects, and debt service. These appropriations do not include current year funding that
is anticipated to be carried forward to FY 2025-26 through roll-over of year-end
encumbrances, as well as carry-over of unencumbered capital project funding that will
require separate City Council action early in the new fiscal year.
❖ General Fund Budget: The proposed FY 2025-26 General Fund budget includes
recommended appropriations of $113,356,822 representing an increase of $1.07 million
over the prior year’s adopted budget. The proposed General Fund budget is supported by
estimated General Fund revenues ($104,133,362), transfers in ($2,360,493), and
available fund balance ($6,861,967).
Summary of Funding Recommendations
General Fund
The City’s General Fund supports most of the major services to residents and businesses (such
as police, fire suppression and prevention, planning, building, library, parks, streets, engineering,
traffic enforcement, cultural programs, and administration). The General Fund appropriations for
FY 2025-26 total approximately $113.36 million. These appropriations comprise $104.65 million
of operating expenditures and $8.71 million in transfers to other funds.
Table 3 summarizes the information provided in Exhibit II and presents the proposed FY 2025-26
budget with a comparison to the projected FY 2024-25 budget. The table presents the year-over-
year change in revenues and expenses, as these are key metrics.
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 6
Table 3: Comparison of FY 2024-25 Adopted and FY 2025-26 Proposed General Fund
Budget
Revenues and transfers available to support the FY 2025-26 General Fund budget are projected
to be $2.70 million (2.6%) higher than the FY 2024-25 adopted budget. This is mainly due to
conservative projected growth in major revenue items such as property tax and transient
occupancy tax, flat revenue growth within sales and use taxes, as well as one-time revenues
included in the current year budget.
The Proposed FY 2025-26 Budget operating expenditures within the General Fund represent an
increase of $2.61million (2.6%) over the prior year’s adopted budget. Most of this increase is due
to personnel costs consistent with terms of collective bargaining agreements with the City’s
represented and unrepresented bargaining groups. General Fund personnel costs are anticipated
to increase by approximately $4.5 million, offset by $1.9 million in reduced non-personnel costs
(largely one-time funding provided within the FY 2024-25 budget). The FY 2025-26 Proposed
Budget also includes an estimated $2.79 million in salary savings, based on a 3.5% vacancy
factor being built into the FY 2025-26 General Fund operating budget.
The FY 2025-26 Proposed budget includes a limited amount of new expenses, which are listed
below. Many of these expenses are related to the increasing cost of providing services, including
increased costs of water, power, fleet management, dispatch services, and technology upgrades,
the majority of which are not within the City’s control.
Adopted Proposed
FY 2024-25 FY 2025-26 $%
Revenues $ 101,282,204 $104,133,362 $ 2,851,158 2.8%
Transfers-In 2,508,306 2,360,493 (147,813)
Total Resources $ 103,790,510 $106,493,855 $ 2,703,345 2.6%
Expenditures $ 102,033,257 $104,646,405 $ 2,613,148 2.6%
Transfers-Out 10,258,500 8,710,417 (1,548,083)
Total Uses $ 112,291,757 $113,356,822 $ 1,065,065 0.9%
Net Results $ (8,501,247) $ (6,862,967)
Use of Prior Period Funds
Liability Fund - Premiums/Claims 2,000,000 2,500,000
Capital Fund - Future CIP Projects 2,000,000 1,500,000
Capital Fund - Paving Streets/Roads 1,000,000 1,000,000
Vehicle Replacement -Replenish
Fund 1,000,000 1,000,000
Public Safety Equipment
Replacement 500,000
Stromwater Fund - SQPS/Master Plan 985,000
Enterprise Resource Planning Project 1,000,000
Racial Equity Initiatives 500,000
$ 8,985,000 $ 6,000,000
Net of Use of Prior Period Funds $ 483,753 $ (862,967)
Change from Previous YearGeneral Fund
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 7
General Fund FY 25-26 New Expenditure Recommendations
In addition, the FY 2025-26 Proposed Budget includes recommended transfers out of the General
Fund totaling $8.7 million to support other funds (i.e., liability, capital, vehicle/equipment
replacement funds) that have been historically underfunded. This includes operating transfers of
$2.71 million supporting programs and projects and $6.0 million from assigned fund balance to
augment funds with significant unfunded liabilities. Significant additional funding will be required
in the coming years to support unfunded liabilities, deferred maintenance, capital replacements
as well as fleet and equipment replacement needs.
Operating Transfers:
• Recreation Revolving Fund $2,420,000
• Measure E – Essential Facilities Project Fund 290,000
Use of Prior Period Funds (Fund Balance):
• Liability / Self-Insurance Fund $2,500,000
• Capital Projects Fund 1,500,000
• Capital Fund – Paving Streets/Roads 1,000,000
• Vehicle Replacement Fund 1,000,000
The appropriations are supported by $106.5 million in projected revenues and transfers from other
funds. The $2.33 million of transfers include:
• $650,000 from the Gas Tax Fund to reimburse street maintenance personnel costs.
• $500,000 from the Parking Services Fund to cover administrative support costs.
• $680,313 from the Employee Benefits Fund for Pension Obligation Bond debt service.
Recurring:
Sustainability Program - staffing adjustments 18,000
Emergency Response PD -Technology (Software Licensing)150,000
Fire Emergency Communications Contract 31,621
County Admin Fee and General Services Contracts 250,000
Total Recurring Augmentations 449,621$
One-Time;
Records Management System 87,000$
Elections - Increased cost (June 2026)13,000
Organizational Development and Training 75,000
ADA Transition Plan (Phase 1)100,000
Contract Services - Outside Legal Counsel 150,000
Public Safety (PD) - Bilingual Incentive 40,000
Citywide Utility, Fuel and Maintenance Costs 250,000
Library Consortium - One-time Assessment (Liability)34,000
Total One-Time Augmentations 749,000$
Capital Fund (401)
Gateway Beautification Project 165,000$
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 8
• $500,000 from the Cannabis Fund to support costs associated with the City’s SAFE Team
program.
Revenue Trends and Assumptions:
Property Tax:
Property-related taxes are currently projected to increase by 4.1 percent over the original FY
2024-25 budget, to a total of $34.2 million. The increase is primarily due to growth in the overall
property tax roll as well as an increase in the excess Educational Revenue Augmentation Fund
(ERAF) payments. Property tax-related revenues account for 32 percent of the City’s General
Fund revenues.
Sales and Transaction & Use Tax:
Overall sales and transaction and use taxes are expected to remain flat (less than 1.0% growth)
in comparison to levels assumed in the FY 2024-25 budget. Previous projections assumed 3%-
4% annual increases, however recent results and economic forecasts point to a leveling-off of
sales tax revenues in both the local and regional context. Staff are projecting recurring sales tax
revenues (Bradley-Burns) to remain flat at $25.41 million. Sales taxes account for approximately
24 percent of the City’s General Fund revenues.
Revenues from the Measure E Transactions & Use Tax, which applies to most local retail sales,
are estimated to increase by 0.6% to $14.61 million. Consistent with the direction provided by the
City Council in May of 2014, the additional one-quarter percent sales tax revenues provided by
Measure E, effective April 1, 2014 through March 31, 2034, are dedicated to funding major
construction and improvements to essential facilities (also referred to as the San Rafael Essential
Facilities project). Measure E revenues account for about 14 percent of the City’s General Fund
revenues.
Revenues from the Measure R Transactions & Use Tax are projected to generate $5.0 million
and represent about 5 percent of the City’s General Fund revenues. Altogether, sales and use
taxes comprise 46 percent of the City’s General Fund revenues.
Other General Fund Revenues:
Other revenues (including Business Tax, Transient Occupancy Tax, development fees, permits,
and charges for services) are projected to show an increase of 6.9 percent when compared to the
prior year’s budget. The major contributors to this increase in year-over-year revenues are
franchise fees, business licenses, and interest earnings. While permit and development-related
fees are being conservatively estimated, staff anticipates the potential for increases in these
revenue sources given the number and scope of projects in the development pipeline . As these
projects move forward, fee revenues are anticipated to support increased costs of plan review,
inspections, legal fees, and other development support services.
Expenditure Trends and Assumptions:
The expenditure growth reflected in the FY 2025-26 Proposed budget stems primarily from
increased personnel costs consistent with the terms of the three-year collective bargaining
agreements entered into at the start of FY 2024-25. These increases are a direct result of a
concerted effort to enhance the City’s recruitment and retention efforts in an exceptionally
competitive labor market. General Fund personnel costs are projected to increase by $4.5 million
(6.2%) over the level provided for in the FY 2024-25 budget. This increase, while outpacing
General Fund revenue growth, is accommodated by reductions in contract services and a
continuation of incorporating salary savings from vacancies as part of the FY 2025-26 budget.
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 9
General Fund budgeted contributions to the Marin County Employees Retirement Association
(MCERA) are projected to increase by $1.2 million, or 3.8 percent, compared to the previous year.
Overall, a slight decrease in employer contribution rates for FY 2025-26 are offset by increases
in pensionable compensation resulting from collective bargaining agreements. In FY 2022-23, the
City Council approved a one-time transfer of $1.1 million to the Employee Retirement Internal
Service Fund to ensure continuity of programs over the long term. The fund is adequately
supported at this time, and staff are not proposing an additional transfer for FY 2025-26. Pension
expenses across all funds are budgeted at $25.97 million, representing approximately 23 percent
of the total citywide personnel budget.
Other Funds Highlights
Special Revenue Funds
These funds have restricted uses based on their respective sources. While several special
revenue funds are generally entirely self-supporting, many also require varying levels of
contribution from the City’s General Fund to support programs, services, and projects. The
following section presents FY 2025-26 Proposed Budget highlights:
EMS/Paramedic Fund
The Emergency Medical Services/Paramedic Fund has planned expenditures of $10.2 million for
the upcoming fiscal year, supported by $9.6 million in revenues of which $5.4 million, or 56
percent, comes from the Paramedic Tax. The balance of the funding of this activity comes
primarily from third-party recovery for emergency medical response and transport services. As of
April 17, 2023, tax rates have reached their tax ceiling for all participating areas impacted by the
Paramedic Services Special Tax.
The FY 2025-26 Proposed Budget reflects a portion of the incremental cost of year-two costs of
the new consolidated Marin County Fire Dispatch model ($64,260) as well as increased costs of
third-party ambulance billing services ($60,000).
The EMS/Paramedic Fund is projected to retain $1.5 million in unallocated fund balance as of
June 30, 2026. This balance serves as an operational reserve. Funds not needed for the
operations reserve are used to fund capital improvements that directly support the delivery of
emergency medical transport services. This fund balance is expected to be exhausted within the
next two years as annual operational costs exceed current Paramedic Tax revenues, therefore
additional revenue sources will be needed in order to maintain service levels.
Cannabis Business Tax Fund
The City’s Cannabis Business Tax is also reported in a special revenue fund. San Rafael has
several licensees in active commerce. The City anticipates the receipt of $110,000 in cannabis
business tax revenues for the FY 2025-26. This represents a decrease of $115,000 from the level
assumed in the FY 2024-25 budget due to Council action (February 18, 2025) to further reduce
the tax rate applied to retail delivery licenses. The FY 2025-26 Proposed Budget provides for
$195,553 in expenses supporting administration of the City’s Cannabis License program. The
fund has historically carried a fund balance of prior year savings to allocate to new projects. On
January 17, 2023, the City Council approved the use of cannabis tax revenues to support the pilot
mobile mental health crisis team, Specialized Assistance for Everyone (SAFE). A transfer of
$500,000 from the Cannabis Fund to the General Fund is included in the FY 2025-26 Proposed
Budget to cover the majority of contract costs for SAFE.
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 10
Measure A - Open Space
The Measure A Open Space Program was renewed by voters in June 2022. Funding for this
program is primarily provided by a nine-year, county-wide sales tax that is managed by the County
of Marin, with the City providing discretionary contributions as needed. A total of $400,000 is being
proposed in the FY 2025-26 capital budget to be expended during the year to fund project
initiatives, which would include the following projects:
• Peacock Gap Park & Freitas Park Tennis Court Resurfacing
Measure D – Library Parcel Tax
Measure D, the successor library parcel tax to Measure C, is entering its eighth year. This special
revenue source has successfully expanded service levels relative to those established under
Measure C (the previous library parcel tax). The purpose of the tax is to “augment the capacity of
the City of San Rafael to provide quality library services to its residents.” Measure D provides for
expanded book and periodical purchases, including e -books; funds events and classes for all
ages, and provides supplementary technology supplies. Capital reserves were established under
Measure C (previous library parcel tax) for facility-related uses.
The FY 2025-26 Proposed Budget includes $340,000 in funding augmentations in Measure D
funding supporting Library services. These augmentations support costs associated with the
work being completed at the Main Downtown Branch Library as well as the planned renovation
at the Pickleweed Branch Library.
Recreation Revolving Fund
The FY 2025-26 Proposed Budget includes appropriations totaling $4.96 million, which is
supported through recreation program revenues of $2.25 million and an operating transfer from
the General Fund of $2.42 million. General Fund support for the Recreation Revolving Fund is
projected to remain at the level of support provided in the FY 2024-25 budget. Staff is proposing
adjustments to selected recreation program fees to ensure program revenues continue to meet
the current level of cost-recovery. Funding is proposed within the FY 2025-26 budget ($45,000)
to undertake a comprehensive Recreation program fee study and establish a formal policy on
cost-recovery for recreation programs.
Childcare Fund
The Childcare Fund is proposed to include expenditure appropriations of $3.52 million for FY
2025-26, supported by program revenues of $3.34 million and the use of $176,000 in available
fund balance. While the Childcare Fund generally operates under full cost recovery, personnel
costs for FY 2025-26 are expected to exceed the program revenues. A modest fee increases is
required to maintain full cost-recovery for the fee-supported Childcare program.
Measure C – Marin Wildfire Prevention
Activities supported by the Measure C – Wildfire Prevention Fund are funded by a ten-year parcel
tax managed by the Marin Wildfire Prevention Authority, a Joint Powers Authority (MWPA). The
City of San Rafael is expected to receive $3.91 million in revenues to support coordinated wildfire
prevention including early detection, warning and alerts; reducing vegetation; ensuring defensible
space around homes, neighborhoods and critical infrastructure; and improving disaster
evacuation routes/procedures. Included in this funding allocation is $1.77 million, representing
core MWPA programs administered by the City of San Rafael and reimbursed by the MWPA.
Other significant funds within the Special Revenue category include Gas Tax and Storm Water
Funds. The spending plans for these funds were developed in conjunction with the Capital
Improvement Program. In the absence of a dedicated funding source to support Storm Water
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 11
Fund maintenance and capital needs, the General Fund has been required to support these
activities, totaling $500,000 in the FY 2025-26 Proposed Budget. Appropriations for new CIP
projects are included in the Proposed Budget and discussed in the Capital Improvement Plan
section of this report.
Capital Funds
Measure P – Library and Community Center
The FY 2025-26 Proposed Budget includes establishment of a new Capital Fund to account for
revenues and expenditures related to Measure P, a new parcel tax approved by the voters at the
November 2024 general election. Measure P is restricted to funding planning, design and
construction of a new Main Library and Community Center as well as renovation and expansion
of branch libraries. The FY 2025-26 Proposed Budget reflects estimated revenues of $6.32 million
as well as initial appropriations of $1.63 million in support of the project.
A discussion of Capital Fund appropriations included in the FY 2025-26 Proposed Budget are
included in the Capital Improvement Program section of this report.
Enterprise Funds
Parking Fund
The Parking Fund is a self-sustaining enterprise fund whose revenues are dedicated to parking
services. Currently, parking operations are funded via parking fees and fines, and fund balance
is the only resource with which to cover capital improvements. The FY 2025-26 Proposed budget
for this fund is $4.79 million, inclusive of operating transfers, supported by $4.80 million in
revenues. The Parking Fund has generally rebounded from the negative effects of the pandemic
and reflects a slightly positive fund balance for the new fiscal year. However, the fund continues
to lack sufficient funding to support program expansion, and deferred maintenance needs.
Internal Service / Capital Equipment Replacement Fund
These funds are used to manage services that are delivered within the organization. For example,
computer replacement, employee benefits, workers’ compensation, general liability, capital
replacement, technology replacement, and vehicle replacement are funded via internal charges
to the funds that utilize these respective services. The following reflects highlights of the FY 2025-
26 Proposed Budget within selected Internal Service Funds:
Building Maintenance Fund
• Engineering support for EV Charging Station Project $163,000
Vehicle Replacement Fund
• Vehicle Replacements per Replacement Schedule $430,000
Technology Fund
• Implementation of new Technology Projects $295,000
• Enterprise Infrastructure 495,000
• Enterprise Software Projects 285,000
Fire Equipment Replacement Fund
• Hoses / nozzles $325,000
• Turnouts 50,000
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 12
Liability / Self Insurance Fund
• Increased funding for Insurance Premiums and $500,000
Insurance Pool contributions
• Increased funding to support legal and risk 113,000
management staff costs
Capital Improvement Program (CIP)
The CIP is a multi-year planning tool used to identify and implement the City’s capital needs over
a three-year period. As part of the annual budget process, staff updated the multi-year CIP for FY
2025-26 through FY 2027-28. The first year, FY 2025-26, of the updated plan informs the new
capital budget appropriations to be included as part of the FY 2025-26 Adopted Budget. See
Exhibit V. In addition, as part of the fiscal year-end process, which concludes in early Fall, staff
will be seeking City Council authorization to carry forward capital project appropriations for
projects funded in the current fiscal year 2024-25, to the extent that these funds are required to
complete projects currently in process. Funding approved for carry-over into the new fiscal year
will supplement the capital project funding approved with the FY 2025-26 Adopted Budget.
The annual update of the multi-year Capital Improvement Plan involves several steps:
1) Starting with the review of the latest Council-approved multi-year capital plan for
currently active and previously planned projects, and updating project cost estimates
and funding sources, as appropriate.
2) The capital plan is then updated to reflect new projects. These may include projects
previously identified as “unfunded,” projects identified through various master plans,
projects supporting infrastructure projects being undertaken by other agencies, and
projects requested by the broader community.
3) The updated list of capital improvement projects is then evaluated based on
established ranking criteria, with the highest-ranked projects being included in the
multi-year plan within the constraints of funding availability and staff capacity .
4) Projects that are not reflected in the updated multi-year capital plan are retained on
the list of infrastructure needs as either “future year” or “unfunded” projects.
The resulting CIP planning document summarizes the City’s planned capital and infrastructure
improvement projects, including estimated cost, funding sources, and ranking scores following
analysis and coordination with other City departments to ensure that all department needs are
considered and represented.
Project selection and priority are based on recommendations by a working group representing
various City departments and existing planning documents to accommodate high priority needs,
which focused on life/safety, maintenance and repair, equity, community, and City Council input,
and other factors. The CIP is intended to provide a comprehensive three-year project list for the
City’s known capital and infrastructure needs.
The general categories within the CIP are as follows:
• Annual Programs: Annual programs are comprised of a variety of activities, including
implementation of smaller projects and small budget projects that need immediate
attention, routine projects to maintain City infrastructure, development of concept designs
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 13
to support the pursuit of grant funding, implementation of pilot projects, and low to medium
level planning efforts.
• Building/Facilities: City-owned properties include buildings (e.g., City Hall, libraries,
recreation centers, etc.) and facilities (e.g., parking garages and lots).
• Parks: Park infrastructure and facilities, including playgrounds, sports fields and courts,
recreation equipment, and restrooms.
• Storm Drain: Storm drain systems include conveyance of storm drainage, catch basins,
manholes, and the City’s twelve stormwater pump stations.
• Transportation: Street improvements, including construction, resurfacing, and
maintenance of existing roadways, intersections, connections to transit, and bicycle and
pedestrian facilities, such as bike lanes and sidewalks. This category also includes
streetlight, traffic-related, and traffic signal improvements, which include enhancements
that increase traffic flow and capacity, improve circulation, and expand bicycle and/or
pedestrian thoroughfare beyond the existing facilities in place (e.g., new multi -use
pathways and the expansion of existing sidewalks).
Proposed FY 2025-26 Capital Improvement Project Highlights
The proposed Capital Improvement projects listed below will be considered by the City Council
for adoption at the June 2nd Council meeting.
1. A.J. Boro Community Center: Police Department Substation Upgrade
2. City Hall Building Envelope Maintenance Upgrades
3. Citywide Building and Facilities Plan
4. Fire Station 54 & 44 Technology / Radio Upgrades
5. Fire Station 56 Building Envelope Improvements
6. Lincoln Ave from Second St to Paloma Ave Safety Improvements
7. Los Ranchitos Park Sewer Line Replacement
8. Public Safety Center Evidence Storage
9. Second St Utility Undergrounding (Phase 2)
10. Welcome Gateways
The following table summarizes the funds that provide the majority of resources available to
support the City’s Capital Improvement Program (CIP):
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 14
Table 3: CIP Funding Sources
Fund # Fund Name Description
205 Stormwater
Fund
Established to fund stormwater maintenance, programs, and improvements throughout
the City. Fund 205 receives annual revenues from the City’s Stormwater Activity Fee
(Municipal Code Chapter 9.40).
206 Gas Tax The Gas Tax fund includes revenues from the following sources:
• Senate Bill 1 [SB 1, Highway Users Tax Account (HUTA) and Road Maintenance
and Rehabilitation Account (RMRA)]
• Construction Impact Fee
• Refuse Impact Fee
• Transportation Authority of Marin (TAM) Measure AA, A, and B
SB1 revenue is collected and subsequently distributed by the State of California based on
a percentage tax on each gallon of gas purchased in San Rafael.
214 Library Revolving
Fund
The Library Revolving Fund consists of donations and grants received to support Library
operations, programs, services, and infrastructure. In FY 2025-2026, the Fund 214 budget
is primarily the California State Library Building Forward Grant and associated City match
from Library Memorial Funds for the renovation of the Pickleweed Branch Library.
241 Measure A Measure A is a nine‐year, ¼ percent Transactions and Use Tax managed by the County
of Marin and re-approved by voters in June 2022. The Tax is restricted to the care of
parks and open spaces. The Department of Library and Recreation prepared the Measure
A work plan for FY 2024-25 based on the recommendations provided in the 2023
Citywide Parks and Recreation Master Plan and through consultation with the Parks and
Recreation Commission.
246 Traffic Mitigation
Fee Fund
Traffic Mitigation Fees are charged to a developer in connection with the approval of a
private land development project with the purpose of offsetting or subsidizing public
improvements made necessary by the private development. The City utilizes Traffic
Mitigation Fees for circulation‐related projects identified in the General Plan.
401 Capital
Improvement
Fund
The Capital Improvement Fund is funded primarily through the City’s General Fund and
provides discretionary funding support for capital projects that lack a dedicated funding
source, as well as projects where either a local match or supplemental funding is
required. Transfers from the General Fund to the Capital Improvement Fund stem
primarily from available year-end fund balances in excess of the City’s reserve policy
requirement.
420 Essential
Facilities Fund
The Essential Facilities Fund was established by the City Council in order to allocate one-
third ($0.25) of the City’s Measure E ($0.75) Transaction and Use Tax receipts to support
capital investments to replace or renovate essential facilities supporting public safety
operations.
430 Measure P In November 2024, San Rafael voters passed Measure P, an initiative to fund a new main
library and community center at Albert Park. Measure P established a non-ad valorem
parcel tax for the purpose of building these facilities, representing a significant investment
in the City's cultural and civic institutions. In addition to a downtown library and community
center, the proceeds from Measure P can also be used for improvements and expansion
at San Rafael’s branch libraries.
603 Building
Maintenance
The Building Maintenance Fund supports routine maintenance and capital projects
associated with the City’s buildings, parks and other facilities. The Building Maintenance
Fund is an internal revenue fund, which means General Fund monies are the sole source
of revenue.
While a portion of the FY 2025-26 CIP budget is grant-funded (approximately $3.4 million), the
respective grant match and non-grant funded projects are paid for through Funds 205
(Stormwater), 206 (Gas Tax), 241 (Parks Measure A), 246 (Traffic Mitigation Fee), 420 (Essential
Facilities), 430 (Measure P) and 603 (Building Maintenance). Funds 205, 206, and 603 also have
their respective operating budget, which consists of expenses related to maintenance of
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 15
infrastructure, equipment purchasing, miscellaneous contractual services, and other non -project
related work.
The long-term capital and infrastructure operational, maintenance, and improvement needs for
City-owned property, parks, roads, and drainage far exceed the available revenues each year.
Therefore, a considerable number of projects are identified as real capital and infrastructure
needs (and maintained on the CIP project list) but are categorized as “unfunded”. City staff
continue to actively pursue grant funding, congressional earmarks, and other infrastructure
funding sources. Many of these funding sources require a local funding match. If the City’s effort
to obtain grant funding is successful, the projects with secured funding will be re -evaluated for
their ranking on the CIP projects list.
As a part of the annual CIP, the Department of Public Works also recapitulates major projects
completed in the prior fiscal years, including but not limited to:
1. A.J. Boro Community Center: Fire System Backflow Prevention Device Installations
2. B Street Culvert Replacement & Resurfacing
3. Center Street Curb Ramps
4. Fremont Rd and Marquard Ave Minor Concrete Repairs
5. FY 2023-24 & FY 2024-25 Traffic Signal System Backup Battery Installations and
Replacements
6. FY 2024-25 Corrugated Metal Pipe Replacement
7. FY 2024-25 (West San Rafael) Pavement Maintenance project
Projects pending completion include:
1. Downtown Library Modernization
2. Los Gamos Dr Bicycle & Pedestrian Enhancements
3. Peacock Gap Park Playground Improvements
4. Pickleweed Park Enhancement & Field Renovation
5. San Quentin Pump Station Reconstruction
Summary of FY 2025/26 Proposed Capital Improvement Program Budget
Category FY 2025-26
Annual Programs – Capital
Stormwater $100,000
Transportation $4,650,000
Sub-Total Annual Programs $4,750,000
Buildings / Facilities
Buildings $400,000
Essential Facilities $880,000
Recreation $3,525,000
Sub-Total Buildings / Facilities $4,805,000
Parks $615,000
Stormwater $1,135,000
Transportation $4,114,204
*TOTAL $15,419,204
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 16
Funding Sources FY 2025-26
Stormwater Fund (205) $685,000
Grant Funds $585,000
Sub-Total Stormwater Fund (205) $1,235,000
Gas Tax Fund (206) $6,908,294
Grant Funds $2,755,910
Sub-Total Gas Tax Fund (206) $8,764,204
Measure A (241) $400,000
Capital Improvement Fund (401) $165,000
Essential Facilities Fund (420) $880,000
Measure P (430) $1,500,000
Building Maintenance Fund (603) $2,475,000
TOTAL $15,419,204
*Figures exclude operations and maintenance costs.
Status of Pension Funding
The City’s Pension Funding Policy requires that the Finance Director and City Manager report on
the status of pension funding as part of the annual budget adoption process.
The most recent pension actuarial valuation was prepared as of June 30, 2024, and approved by
the Marin County Employee’s Retirement Association (MCERA) Board in February 2024. This
valuation was used to determine the contribution rates for FY 2025-26. The composite rate for
the City will be 55.83 percent, a 0.93 percent decrease from the current rate of 56.76 percent.
The budgeted pension contribution for FY 2025-26 provides full funding for the required
contribution. The rate for public safety employees decreased from 69.44 percent to 68.90 percent,
a decrease of 0.54 percent. The rate for miscellaneous employees decreased from 44.37 percent
to 43.08 percent, a decrease of 1.29 percent. The valuation also reported an unfunded actuarial
liability of $115 million for the City, representing a funded ratio of 83.1 percent.
MCERA’s investment target (discount rate) remained at 6.75 percent during the measurement
period. The City has dedicated a portion of its employee retirement reserve to buffer the impact
of any unexpected increases. This reserve, which is projected to total $1.7 million at the end of
FY 2024-25, is also used to accumulate payments for debt service on the $4.5 million pension
obligation bonds issued in 2010 and for optional, supplementary payments to MCERA.
Status of Other Postemployment Benefit (OPEB) Funding (Retiree Healthcare)
The City’s OPEB Funding Policy was adopted on September 18, 2017. The policy cites the City’s
goal of fully funding the Actuarially Determined Contribution (ADC) each year. The budgeted
OPEB contribution for FY 2025-26 provides full funding for the required contribution. The
contribution is based on an investment target (discount rate) of 6.25 percent. The most recent
actuarial valuation, as of June 30, 2024, reports $27 million in plan assets offset by $47.8million
in actuarially accrued liabilities, leaving an unfunded actuarial liability of $20.8 million. The City’s
ADC for FY 2025-26 is $2.8 million.
General Fund Balance and Reserves
The FY 2025-26 proposed budget would maintain General Fund reserve levels consistent with
the update reserve policy approved by the City Council concurrent with adoption of the FY 2024-
25 budget. The current policy target reserve level includes 10% for emergencies ($10,648,000)
and 5% for economic uncertainties ($5,324,000), as of June 30, 2026.
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 17
In addition, the City’s capital reserve is maintained at $1,000,000, consistent with the reserve
policy. This reserve serves as a buffer against unanticipated capital projects that may require
supplemental support from the General Fund.
The FY 2025-26 Proposed Budget includes recommendations for allocations of projected excess
fund balance expected to be available as of June 30, 2025, consistent with the policy guidelines
established in the reserve policy, as follows:
• Payments toward unfunded liabilities, deferred maintenance, and asset replacement.
• Transfers to other funds, as appropriate, to offset year-end deficits within those funds.
• Allocations to capital projects with shortfalls in funding sources and/or to provide matching
funds for grant awards.
• Re-appropriation within the subsequent year’s operating budget to provide for one-time,
non-recurring needs.
Based on the projections and recommendations contained in the FY 2025-26 Proposed Budget,
the General Fund budget is effectively balanced with ongoing revenues supporting ongoing
appropriations. As noted in this report, a significant allocation of available fund balances ($8.71
million) is proposed to be either transferred to various special revenue and capital project funds
or appropriated in the budget year for priority one-time projects and expenses.
STAFFING
The Preliminary Proposed FY 2025-26 budget supports an authorized staffing level of 416.15 full-
time equivalent positions, representing an increase of 0.44 FTE from the level authorized in the
Mid-Year Budget Update, and a net reduction of 0.19 from the level authorized via adoption of FY
2024-25 Final Budget. (This level of staffing represents a net redu ction of 9.91 FTE when
compared to the FY 2023-24 Adopted Budget).
Through the process of developing the Proposed 2025-26 budget, the Human Resources
Department implemented the following classification adjustments as warranted to provide for
effective management and delivery of City services. This results in a net increase in permanent
full-time equivalent (FTE) positions of 0.44. The City will notify impacted labor organizations of
these proposed changes and will offer to meet and confer with these groups to discuss these
changes prior to bringing the FY 2025-26 Budget to the City Council for adoption.
1) Community & Economic Development (-1.0 FTE)
a. The Permit Technician position is being transferred from Community & Economic
Development to the City Clerk’s office..
2) City Clerk (+1.0 FTE)
a. Using the position transferred from Community & Economic Development, the City
Clerk’s Office will add a new position following an organizational assessment that
was completed, which identified a need for an additional resource to assist with
increased workload related to Public Records Act requests.
3) Public Works (+1.0 FTE)
a. Convert the existing Senior Project Manager position to Senior Management
Analyst II to provide more administrative support to the overall Public Works
operation.
PRELIMINARY FISCAL YEAR 2025-26 PROPOSED BUDGET / Page: 18
b. Creation of a Senior Project Manager – Capital Projects classification,
establishment of a salary range, and creation of a position in Public Works to be
funded partly by Measure P.
c. Flexible staff change of an Associate Engineer to a Senior Civil Engineer to
balance project workloads and supervision.
d. Convert the existing Street Maintenance Worker II to Sweeper Operator.
4) Sustainability (-0.56 FTE)
a. Creation of a Climate Adaptation & Resilience Planner classification and
establishment of a salary range.
b. Better internal alignment of the Sustainability Manager salary range
c. Elimination of vacant Volunteer Coordinator (0.56 FTE)
5) Digital Services and Open Government
a. Convert one Advanced Professional Temp position to a Data Analyst III.
FISCAL IMPACT:
The preliminary Fiscal Year 2025-26 budget has been prepared for all funds. Funding sources
are sufficient to support the preliminary spending plans presented. There is no fiscal impact
associated with the acceptance of this report.
RECOMMENDED ACTION:
Staff recommends that the City Council receive the report related to the Preliminary Citywide
Proposed Budget for Fiscal Year (FY) 2025-26 and provide direction to staff to inform the
preparation of the Final Proposed FY 2025-26 Budget for adoption at the City Council meeting of
June 2, 2025.
ATTACHMENTS:
Exhibit I – FY 2025-26 Proposed Budget (Revenues and Expenditures by Fund)
Exhibit II – FY 2025-26 All Funds Proposed Budget (Revenues, and Expenditures) with
comparison to FY 2024-25 Adopted Budget (Revenues and Expenditures by Fund
Exhibit III – FY 2025-26 General Fund Proposed Budget (Revenues, and Expenditures) with
comparison to FY 2024-25 Adopted Budget
Exhibit IV – Summary of FY 2025-26 Authorized Staffing (Full-Time Equivalents)
Exhibit V – Proposed Capital Improvement Program Summary FY 2025-28
ALL FUNDS
PROPOSED BUDGET FY 2025-26
Revenues and Expenditures
EXHIBIT II
FY24-25
Adopted Budget
FY25-26
Proposed Budget
%
Change $ Change
REVENUES & OTHER SOURCES
Taxes 92,203,844$ 100,791,808$ 9.3%8,587,964$
Licenses and Permits 2,950,488 3,118,196 5.7%167,708
Fines and Forfeitures 2,703,400 2,734,000 1.1%30,600
Use of Money 4,316,047 4,391,372 1.7%75,325
Intergovernmental 34,257,592 25,717,366 -24.9% (8,540,226)
Charges for Services 21,895,413 22,868,953 4.4%973,540
Other Revenues 18,990,255 18,866,779 -0.7%(123,476)
Transfers In 13,211,806 11,175,910 -15.4% (2,035,896)
TOTAL SOURCES 190,528,845$ 189,664,385$ -0.5%(864,460)$
EXPENDITURES AND OTHER USES
Expenditures by Department
Finance 4,106,626 3,463,855 -15.7%(642,771)
Non-Departmental 11,971,375 7,879,210 -34.2% (4,092,165)
City Manager/City Council 4,925,600 6,662,830 35.3% 1,737,230
City Clerk 783,037 1,029,218 31.4%246,181
Digital Service 7,293,970 6,602,843 -9.5%(691,127)
Human Resources 15,447,709 14,521,743 -6.0%(925,966)
Parking 4,207,107 4,238,412 0.7%31,305
City Attorney 1,452,736 1,646,060 13.3%193,324
Community Development 8,671,825 8,513,342 -1.8%(158,483)
Police 29,611,936 32,176,840 8.7%2,564,904
Fire 38,515,080 40,052,809 4.0%1,537,729
Public Works 49,769,988 38,851,146 -21.9% (10,918,842)
Library 9,763,573 5,323,705 -45.5% (4,439,868)
Recreation 9,855,741 9,622,465 -2.4%(233,276)
Economic Development 1,224,963 - -100.0%(1,224,963)
Transfers out 13,211,806 11,175,910 -15.4% (2,035,896)
TOTAL USES 210,813,072$ 191,760,385$ -9.0%(19,052,686)$
NET OPERATING RESULTS (20,284,227)$ (2,096,000)$ -89.7%18,188,226$
Expenditure Category
FY24-25
Adopted Budget
FY25-26
Proposed Budget
%
Change
Salaries 56,841,038$ 59,551,163$
Fringe Benefits 42,928,249 46,436,747
Sub-Total Personnel 99,769,287$ 105,987,910$ 6.2% 6,218,623$
Services 56,284,093 38,060,306 -32.4%(18,223,787)
Supplies 4,150,738 4,025,434 -3.0%(125,304)
Utilities/Communications 3,077,950 2,766,790 -10.1%(311,160)
Other 4,203,810 4,144,033 -1.4%(59,777)
Debt Service 5,603,882 5,707,156 1.8%103,274
Assets Purchased 14,522,998 10,993,204 -24.3%(3,529,794)
Internal Service Charges 9,988,508 8,899,644 -10.9%(1,088,864)
Transfers 13,211,806 11,175,910 -15.4%(2,035,896)
Total Appropriations 210,813,072$ 191,760,385$ -9.0%(19,052,686)$
GENERAL FUND
FY 2025-26 PROPOSED BUDGET
Revenues and Expenditures
EXHIBIT III
FY24-25
Adopted Budget
FY25-26
Proposed Budget % Change $ Change
REVENUES & OTHER OPERATIONAL SOURCES
Taxes
Property Tax and related 26,698,822$ 27,808,576$ 4.2%1,109,754
Sales Tax 25,253,524 25,409,165 0.6%155,641
Sales Tax -Measure E 14,520,000 14,609,000 0.6%89,000
Sales Tax -Measure R 4,840,000 5,014,000 3.6%174,000
Franchise Tax 4,700,000 4,951,000 5.3%251,000
Business Tax 2,600,000 2,800,000 7.7%200,000
Transient Occupancy Tax 3,900,000 3,900,000 0.0%-
Other Agencies
CSA #19 Fire Service 2,591,262 2,881,425 11.2%290,163
VLF Backfill 7,560,009 7,786,809 3.0%226,800
Other Agencies (Prop 172, Owner Prop Tax, State Mandate, Other agencies)1,557,133 1,245,565 -20.0%(311,568)
Other Revenues
Permits & Licenses (building, electrical, encroachment, use, alarm)2,950,488 3,118,196 5.7%167,708
Fine & Forfeitures (traffic, vehicle, etc.)203,400 234,000 15.0%30,600
Interest & Rents (investment earnings, rents, etc.)1,069,558 1,464,558 36.9%395,000
Charges for Services (includes dev't fees and plan review)2,480,008 2,455,953 -1.0%(24,055)
Other Revenue (damage reimbursements, misc income)358,000 455,115 27.1%97,115
Sub-total: Revenues 101,282,204$ 104,133,362$ 2.8%2,851,158$
TRANSFERS IN
Assessment District reimbursements
from Gas Tax 650,000 650,000 0.0%-
from Parking Services Fund - Admin. cost 477,993 477,993 0.0%-
from Cannabis Fund - SAFE Team 700,000 550,000 -21.4%(150,000)
from Employee Retirement Fund - POB debt payment 680,313 682,500 0.3%2,187
Sub-total: Transfers In 2,508,306$ 2,360,493$ -5.9%(147,813)$
TOTAL SOURCES 103,790,510$ 106,493,855$ 2.6%2,703,345$
EXPENDITURES AND OTHER OPERATIONAL USES
Expenditures by Department
Finance 2,628,380 2,522,311 -4.0%(106,069)
Non-Departmental 11,843,287 7,761,848 -34.5%(4,081,439)
City Manager/City Council 3,945,027 5,247,283 33.0%1,302,256
City Clerk 783,037 1,029,218 31.4%246,181
Digital Service 2,209,402 2,418,447 9.5%209,045
Human Resources 720,095 1,044,640 45.1%324,545
City Attorney 1,330,633 1,353,983 1.8%23,350
Community and Economic Development 6,436,280 6,644,753 3.2%208,473
Police 28,207,683 30,995,951 9.9%2,788,268
Fire 24,372,630 25,981,328 6.6%1,608,698
Public Works 15,399,570 16,114,672 4.6%715,102
Library 3,494,392 3,531,972 1.1%37,580
Economic Development 662,841 - -100.0%(662,841)
Sub-total: Expenditures 102,033,257$ 104,646,405$ 2.6%2,613,148$
OPERATIONAL TRANSFERS OUT
to Recreation Fund - Operating support 2,420,000 2,420,000 0.0%-
to Essential Facilities Fund - Measure E 353,500 290,417 -17.8%(63,083)
to Liability Fund 2,000,000 2,500,000 25.0%500,000
to Capital Improvement Fund 2,000,000 1,000,000 -50.0%(1,000,000)
to Stormwater 985,000 500,000 -49.2%(485,000)
to Gas Tax 1,000,000 1,000,000 0.0%-
to Vehicle Replacement Fund 1,000,000 1,000,000 0.0%-
to Police Equipment Replacement Fund 250,000 -100.0%(250,000)
to Fire Equipment Replacement Fund 250,000 -100.0%(250,000)
Sub-total: Transfers Out 10,258,500$ 8,710,417$ -15.1%(1,548,083)$
TOTAL USES 112,291,757$ 113,356,822$ 0.9%1,065,065$
NET OPERATING RESULTS (8,501,247)$ (6,862,967)$ 1,638,280$
Expenditure Category
FY24-25
Adopted Budget
FY25-26
Proposed Budget % Change
Salaries 41,305,774$ 43,082,016$
Fringe Benefits 29,790,481 32,533,113
Sub-Total Personnel 71,096,255$ 75,615,129$ 6.4%4,518,874$
Services 11,849,929 10,948,383 -7.6%(901,546)
Supplies 1,451,992 1,523,480 4.9%71,488
Utilities/Communications 1,888,650 1,603,150 -15.1%(285,500)
Other 1,505,815 1,665,055 10.6%159,240
Debt Service 5,326,792 5,440,792 2.1%114,000
Assets Purchased - - 0.0%-
Internal Service Charges 8,913,824 7,850,416 -11.9%(1,063,408)
Transfers 10,258,500 8,710,417 -15.1%(1,548,083)
Total Appropriations 112,291,757$ 113,356,822$ 0.9%1,065,065
FY2025-26 PROPOSED BUDGET
REVENUES AND APPROPRIATIONS BY FUND
EXHIBIT I
CITY OF SAN RAFAEL
346,929.00 346,929.00 298,012.00
4/23/2025 Total Total Total
FY 2024-25 PROJECTED BUDGET Est.Actual Operating Operating Capital June 30, 2026
FUND FUND June 30, 2025 and Capital Transfers Total Transfers to Total Projected
#NAME Balance Revenue In Resources Budget Budget Other Funds Appropriations Balance
GENERAL OPERATING FUNDS:
001 General Fund Available Balance $24,982,043 $104,133,362 $2,360,493 $106,493,855 104,646,405 - 8,710,417 113,356,822 $18,119,076
218 General Plan Special Revenue Fund 1,904,449 659,391 - 659,391 783,450 - - 783,450 1,780,390
SPECIAL REVENUE & GRANT FUNDS:
205 Storm Water Fund 659,165 1,539,010 - 1,539,010 703,992 1,235,000 - 1,938,992 259,183
206 Gas Tax 1,711,754 9,946,300 1,000,000 10,946,300 1,400,000 8,764,204 650,000 10,814,204 1,843,850
207 Development Services 3,282 - - - - - - - 3,282
208 Child Care 484,708 3,339,986 - 3,339,986 3,516,635 - - 3,516,635 308,059
210 Paramedic/EMS 2,044,762 9,599,809 - 9,599,809 10,105,208 - - 10,105,208 1,539,363
216 Cannabis 736,430 142,199 - 142,199 145,373 - 550,000 695,373 183,256
217 State Lands Fund 505,831 54,819 - 54,819 - - - - 560,650
222 Recreation Revolving 175,423 2,406,578 2,420,000 4,826,578 5,001,007 - - 5,001,007 994
223 Household Haz. Waste Fund - - - - - - - - -
228 Hazardous Materials Fund 55,251 - - - - - - - 55,251
234 Pt. San Pedro A.D. Maintenance Portion 230,310 127,037 - 127,037 183,186 - - 183,186 174,161
235 Baypoint Lagoons L & L Assessment District 48,420 32,693 - 32,693 34,700 - - 34,700 46,413
236 Loch Lomond CFD #10 857,463 57,887 - 57,887 28,855 - - 28,855 886,495
237 Loch Lomond Marina CFD #2 1,098,869 332,841 - 332,841 150,030 - - 150,030 1,281,680
240 Parkland Dedication 381,323 11,390 - 11,390 375,000 - - 375,000 17,713
241 Measure A Open Space 390,154 1,209,270 - 1,209,270 - 400,000 - 400,000 1,199,424
242 Measure C Wildfire Prevention 116,077 3,945,872 - 3,945,872 3,946,917 - - 3,946,917 115,032
495 Low and moderate Income Housing Fund 1,844,639 3,266 - 3,266 85,770 - - 85,770 1,762,135
LIBRARY AND FALKIRK:
214 Library Revolving 501,882 104,376 - 104,376 192,392 - - 192,392 413,866
215 Library Special Assessment Fund 394,636 1,259,143 - 1,259,143 1,599,341 - - 1,599,341 54,438
Library Fund 896,518 1,363,519 - 1,363,519 1,791,733 - - 1,791,733 468,304
PUBLIC SAFETY:
200 Abandoned Vehicle 2,429 85,000 105,000 190,000 190,505 - - 190,505 1,924
202 Asset Seizure 3,704 - - - - - - - 3,704
204 Crime Prevention 8,573 - - - - - - - 8,573
230 Youth Services - Police 61,721 15,000 - 15,000 40,043 - - 40,043 36,678
Public Safety Fund 76,427 100,000 105,000 205,000 230,548 - - 230,548 50,879
TRAFFIC AND HOUSING:
243 Affordable Housing in lieu 2,952,204 1,070,529 - 1,070,529 - - - - 4,022,733
245 Housing & Parking In-lieu 389,545 10,849 - 10,849 - - - - 400,394
246 East S.R. Traffic Mitigation 332,339 390,619 - 390,619 400,000 - - 400,000 322,958
Traffic & Housing Mitigation Funds 3,674,088 1,471,997 - 1,471,997 400,000 - - 400,000 4,746,085
GRANT:
201 A.D.A.. Access Projects - - - - - - - - -
260 Pickleweed Childcare Grant 626,294 597,962 - 597,962 704,824 - - 704,824 519,432
281 Public Safety Grants 395,013 300,000 - 300,000 577,811 - - 577,811 117,202
283 Grant-Other 2,094,459 3,218,897 - 3,218,897 1,810,563 - - 1,810,563 3,502,793
Grant Funds 3,115,766 4,116,859 - 4,116,859 3,093,198 - - 3,093,198 4,139,427
SPECIAL REVENUE & GRANT FUND TOTAL 19,106,659 39,801,332 3,525,000 43,326,332 31,192,152 10,399,204 1,200,000 42,791,356 19,641,635
CONSOLIDATED FUNDS
https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/25-26/Fund Sums FY26_Draft 202.05.12B
FY2025-26 PROPOSED BUDGET
REVENUES AND APPROPRIATIONS BY FUND
EXHIBIT III
CITY OF SAN RAFAEL
346,929.00 346,929.00 298,012.00
4/23/2025 Total Total Total
FY 2024-25 PROJECTED BUDGET Est.Actual Operating Operating Capital June 30, 2026
FUND FUND June 30, 2025 and Capital Transfers Total Transfers to Total Projected
# NAME Balance Revenue In Resources Budget Budget Other Funds Appropriations Balance
CONSOLIDATED FUNDS
ASSESSMENT DISTRICTS:
Var. Assessment District Projects 302,104 - - - - - - - 302,104
ASSESSMENT DISTRICT TOTAL 302,104 - - - - - - - 302,104
CAPITAL PROJECT FUNDS:
401 Capital Improvement 4,626,761 307,311 1,500,000 1,807,311 350,000 165,000 - 515,000 5,919,072
405 Open Space Acquisition 126,329 3,773 - 3,773 - - - - 130,102
406 Bedroom Tax 156,172 4,698 - 4,698 - - - - 160,870
407 Parks Capital Projects 21,861 - - - - - - - 21,861
420 Measure E - Public Safety Facilities 3,210,286 106,402 290,417 396,819 - 880,000 - 880,000 2,727,105
430 Measure P - Library Project - 6,320,000 - 6,320,000 125,000 1,500,000 - 1,625,000 4,695,000
CAPITAL PROJECT FUND TOTAL 8,141,409 422,184 1,790,417 2,212,601 350,000 1,045,000 - 1,395,000 8,959,010
ENTERPRISE FUND:
501 Parking Services 22,730 4,797,474 - 4,797,474 4,203,166 - 582,993 4,786,159 34,045
ENTERPRISE FUND TOTAL 22,730 4,797,474 - 4,797,474 4,203,166 - 582,993 4,786,159 34,045
INTERNAL SERVICE FUNDS:
227 Sewer Maintenance - 3,773,508 - 3,773,508 3,773,506 - - 3,773,506 2
600 Vehicle Replacement 6,645,630 1,459,633 1,000,000 2,459,633 430,000 - - 430,000 8,675,263
601 Technology Replacement 2,263,662 2,733,504 - 2,733,504 3,489,856 - - 3,489,856 1,507,310
602 Fire Equipment Replacement 1,255,089 167,985 - 167,985 506,000 - - 506,000 917,074
603 Building Improvement 6,945,698 1,208,543 - 1,208,543 363,000 2,475,000 - 2,838,000 5,316,241
604 Employee Benefits 498,427 734,049 - 734,049 822,754 - - 822,754 409,722
605 Liability Insurance 2,151,078 2,926,177 2,500,000 5,426,177 5,110,855 - - 5,110,855 2,466,400
606 Workers Compensation Insurance 2,038,178 3,397,762 - 3,397,762 3,680,585 - - 3,680,585 1,755,355
607 Dental Insurance 1,014,580 529,622 - 529,622 495,000 - - 495,000 1,049,202
608 Radio Replacement 374,824 462,105 - 462,105 550,000 - - 550,000 286,929
609 Telephone/Internet 467,688 613,797 - 613,797 694,540 - - 694,540 386,945
611 Employee Retirement 758,937 52,148 - 52,148 4,000 - 682,500 686,500 124,585
612 Retiree Health Benefit OPEB 1,385,179 4,221,281 - 4,221,281 3,660,000 - - 3,660,000 1,946,460
613 Police Equipment Replacement 448,919 56,906 - 56,906 130,000 - - 130,000 375,825
INTERNAL SERVICE FUND TOTAL 26,247,889 22,337,020 3,500,000 25,837,020 23,710,096 2,475,000 682,500 26,867,596 25,217,313
TRUST AND AGENCY FUNDS:
712 Library Fiduciary 671,258 17,709 - 17,709 - - - - 688,967
714 Pt. San Pedro Assessment District 235,001 - - - 155,002 - - 155,002 79,999
TRUST & AGENCY FUND TOTAL 671,258 17,709 - 17,709 155,002 - - 155,002 768,966
-
COMBINED FUNDS TOTAL 81,613,542 178,488,472 11,175,910 189,664,382 165,165,271 15,419,204 11,175,910 191,760,385 79,517,539
LESS: INTERFUND TRANSFER (11,175,910) (11,175,910) (11,175,910) (11,175,910)
LESS: INTERNAL SERVICE CHARGES (17,328,639) (17,328,639) (17,328,626) (17,328,626)
NET TOTALS FY 2024-25 81,613,542 161,159,833 - 161,159,833 147,836,645 15,419,204 - 163,255,849 79,517,539
https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/25-26/Fund Sums FY26_Draft 202.05.12B
CITY OF SAN RAFAEL
Authorized Positions EXHIBIT IV
Adopted Final Adopted Mid-Yr
Proposed
Changes
Proposed
Budget
Departments 2023-2024 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026
Regular
Community Development 23.00 24.00 26.00 (1.00) (1.00) 24.00
Community Services 56.90 43.98 43.98 (1.70) 42.28
City Attorney 3.50 3.50 3.50 3.50
City Clerk 2.00 2.00 2.00 - 1.00 3.00
City Manager/Council 10.56 12.56 12.56 3.00 15.56
Sustainability Division 1.00 1.00 1.00 (0.28) 0.44 1.16
Economic Development (Move to CDD) 1.00 2.00 - -
Finance 11.00 10.00 10.00 10.00
Fire 82.00 82.00 82.00 1.00 83.00
Library 21.96 21.96 21.96 (0.65) 21.31
Management Services 28.63 27.63 27.63 4.00 1.00 32.63
Police 93.00 93.00 93.00 93.00
Public Works 49.00 49.00 49.00 1.00 50.00
SRSD 17.00 17.00 17.00 17.00
Sub - Total Regular Positions 400.55 389.63 389.63 4.37 2.44 396.44
Change from previous year
Fixed Term
Community Development 1.00 1.00 1.00 (1.00) -
City Manager/Council 1.00 1.00 1.00 (1.00) -
Community Services 1.51 0.71 0.71 0.71
Economic Development (former RDA) 1.00 - - -
Finance 1.00 1.00 1.00 (1.00) -
Fire 11.00 11.00 11.00 (1.00) 10.00
Management Services 4.00 5.00 5.00 (2.00) (1.00) 2.00
Police - 1.00 1.00 1.00
Public Works 4.00 4.00 4.00 4.00
SRSD 1.00 2.00 2.00 - 2.00
Sub - Total Fixed-Term Positions 25.51 26.71 26.71 (5.00) (2.00) 19.71
Total Budgeted Positions 426.06 416.34 416.34 (0.63) 0.44 416.15
Authorized, unbudgeted - extended absence/no cost - - - - - -
Total Authorized Positions 426.06 416.34 416.34 (0.63) 0.44 416.15
General Notes:
The above-authorized positions are presented as full-time equivalent employees (FTE's)
based on various workweek hours as negotiated in employee agreements. The totals by
department reflect a combination of full-time or permanent part-time, or fixed term positions
that are entitled to all or pro-rated benefits in accordance with the negotiated agreements for
employees or individuals who are under contract. The totals reflected above, or in the detail
department program sections, do not include temporary or seasonal employees that are
utilized for short-term or specific reasons during the year.
https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/25-26/0-City Council 25-26/May 19th/_Authorized Positions FY25-26
CIP Funding Tables
Annual Programs
CATEGORY PROGRAM TITLE FUND UPDATED
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Transportation Bridge Maintenance and Support Program 206 $ - $ 75,000 $ 100,000 $ 100,000
Transportation City-Led Sidewalk Repair Program (Non-Reimbursable)206 $ 400,000 $ 300,000 $ 300,000 $ 300,000
Storm Drain Corrugated Metal Pipe Repair & Replacement Program 205 / 206 $ 375,000 $ 425,000 $ 400,000 $ 400,000
Transportation Pavement Management Program 206 $ 1,960,000 $ 3,000,000 $ 3,000,000 $ 3,000,000
Transportation Public Hillside and Roadway Stability Program 206 $ 60,000 $ 300,000 $ 250,000 $ 250,000
Transportation Road Safety Implementation Program 206 $ 300,000 $ 650,000 $ 550,000 $ 550,000
TOTAL $ 3,095,000 $ 4,750,000 $ 4,600,000 $ 4,600,000
EXHIBIT V
CIP Funding Tables
Buildings / Facilities
PROJECT
NUMBER PROJECT TITLE FUND PRIOR YEARS'
APPROPRIATION
UPDATED
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 ESTIMATED TOTAL
TO FY 2027-28
11422 A.J. Boro Community Center: HVAC & Roof Repair 603 $ 5,400 $ 250,000 $ 1,900,000 $ 250,000 $ 2,405,400
11439 Downtown Library Modernization 214/G $ 391,731 $ 2,758,269 $ - $ 3,150,000
11450 Pickleweed Preschool Replacement Portables 603 $ 25,000 $ 1,300,000 $ - $ 1,325,000
11428 Pickleweed Branch Library Redesign 214/G $ 251,210 $ 1,748,790 $ - $ 2,000,000
BF26-01 A.J. Boro Community Center: Police Department Substation
Upgrade 420 $ 50,000 $ 50,000
BF26-02 A.J. Boro Community Center: Restroom Sinks 603 $ 50,000 $ 50,000
BF26-03 A.J. Boro Community Center: Settlement Assessment 603 $ 75,000 $ 75,000
BF26-04 City Hall Building Envelope Maintenance Upgrades 603 $ 100,000 $ 100,000
BF26-05 City Hall Fire Alerting System Upgrades 420 $ 200,000 $ 200,000
BF26-06 City Hall Layout Assessment 420 $ 150,000 $ 150,000
BF26-07 Citywide Buildings and Facilities Plan 603 $ 300,000 $ 300,000
BF26-08 Fire Station 54 & 55 Technology / Radio Upgrades 420 $ 80,000 $ 80,000
BF26-09 Fire Station 56 Building Envelope Improvements 420 $ 200,000 $ 200,000
BF26-10 Measure P: Main Library and Community Center 430 $ 1,500,000 $ 1,500,000
BF26-11 Public Safety Center Evidence Storage 420 $ 200,000 $ 200,000
TOTAL $ 6,057,059 $ 4,805,000 $ 250,000 $ - $ 11,785,400
Parks
PROJECT
NUMBER PROJECT TITLE FUND PRIOR YEARS'
APPROPRIATION
UPDATED
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 ESTIMATED TOTAL
TO FY 2027-28
11460 Boyd Park Interim Playground Equipment 241 $ - $ 97,000 $ - $ - $ - $ 97,000
11436 Peacock Gap Park Playground 241 $ 145,005 $ 925,000 $ - $ - $ - $ 1,070,005
11376 Pickleweed Park Enhancement & Field Renovation 401 $ 814,341 $ 8,480,000 $ - $ - $ - $ 9,294,341
P26-01 Freitas Park and Peacock Gap Park Tennis Courts
Resurfacing 241 $ - $ 400,000 $ - $ - $ 400,000
P26-02 Welcome Gateways 401 $ 165,000 $ - $ -
P26-03 Los Ranchitos Park Sewer Line Replacement 603 $ 50,000 $ - $ - $ 50,000
P27-01 Boyd Park Historic Cistern Assessment and Repair 241 $ - $ 130,000 $ - $ 130,000
$ 9,502,000 $ 615,000 $ 130,000 $ - $ 11,041,346
EXHIBIT VEXHIBI
CIP Funding Tables
Storm Drain
PROJECT
NUMBER PROJECT TITLE FUND PRIOR YEARS'
APPROPRIATION
UPDATED
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 ESTIMATED TOTAL
TO FY 2027-28
11421 390 Canal Pump Station Generator Replacement 205/G $ 120,000 $ 66,190
$ - $ 600,000 $ - $ 786,190
11456.01 Canal Pump Station Trash Capture (MCSTOPPP SR-002) 205/G $ -
$ 906,653 $ - $ 815,000 $ - $ 1,721,653
11435 Citywide Storm Drain Plan 205 $ 331,303 $ 347,803
$ 200,000 $ 340,000 $ - $ 1,219,106
11456.04 N. Francisco Pump Station Trash Capture (MCSTOPPP SR-
108)205/G $ -
$ 585,000 $ - $ - $ 585,000
11456.02 Redwood Hwy Trash Capture (MCSTOPPP SR-129)205/G $ -
$ - $ 2,009,000 $ - $ 2,009,000
11456.03 Rossi Pump Station Trash Capture (MCSTOPPP SR-143) 205/G $ -
$ - $ 1,587,000 $ - $ 1,587,000
11334 San Quentin Pump Station Reconstruction 205 $ 7,922,733 $ 485,000
$ 100,000 $ - $ - $ 8,507,733
11456.05 San Quentin Pump Station Trash Capture (MCSTOPPP SR-
110)205/G $ -
$ - $ 1,865,000 $ - $ 1,865,000
SD26-01 Large Trash Capture Device Feasibility Study (MCSTOPPP
SR-095, SR-152, SR-153)205/G $ - $ - $ -
SD26-02 Storm Drain Maintenance Environmental Compliance and
Permitting 205 $ - $ -
$ 250,000 $ - $ - $ 250,000
SD27-01 Loch Lomond Community Facilities District (CFD) 10 Basin
Safety Improvement Design 236
$ - $ 15,000 $ - $ 15,000
SD27-02 Cayes Pump Station Short-Term Improvements
205
$ 200,000 $ 700,000 $ 900,000
SD27-03 Montecito Pump Station Rehabilitation Design
205
$ - $ 900,000 $ 900,000
SD28-01 Canal Pump Station Short-Term Improvements 205 $ - $ 600,000 $ 600,000
$ 832,803 $ 1,135,000 $ 6,916,000 $ 1,300,000 $ 18,437,839
EXHIBIT V
CIP Funding Tables
Transportation
PROJECT
NUMBER PROJECT TITLE FUND
PRIOR YEARS'
APPROPRIATION
UPDATED
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 ESTIMATED TOTAL
TO FY 2027-28
11446 Canal Active Transportation Experience Improvements 206/G $ - $ 1,289,034 $ 679,304 $ 4,740,396 $ 6,708,734
11457 Citywide Bicycle and Pedestrian Plan Update 206 $ - $ 266,710 $ 40,000 $ - $ 306,710
11451 Francisco Blvd East Mid-Block Crossing Enhancement 206/G $ - $ 734,233 $ 30,000 $ - $ 764,233
11453 Lincoln Ave/Brookdale Ave & Lincoln Ave/Wilson Ct Safety
Improvements 206/G $ - $ 310,000 $ 175,000 $ - $ 485,000
11472 San Rafael Canal Crossing 206/G $ 50,000 $ 1,575,000 $ - $ 2,350,000 $ 3,975,000
11409 Second St and Fourth St Intersection Improvements 206/G $ 241,900 $ 4,427,385 $ - $ - $ 4,669,285
11463 South Merrydale Road – Civic Center Connector Pathway
(aka Rafael Meadows Safe Crossing Pathway Project)206/G $ 50,000 $ 1,222,228 $ - $ 450,000 $ 1,722,228
T26-01 Canal St Powerline Undergrounding - Medway Rd to
Spinnaker Point Dr 206 $ - $ - $ - $ 2,400,000 $ 2,400,000
T26-02 Lincoln Ave from Second St to Paloma Ave Safety
Improvements 206/G $ - $ - $ 2,839,900 $ - $ 2,839,900
T26-03 Second St Utility Undergrounding (Phase 2) - West St to
Marquard Ave 206 $ - $ 300,000 $ - $ 300,000
T26-04 Third St Rehab Post Construction PGE Meter Upgrades 206 $ 50,000 $ - $ 50,000
T27-01 Canal Neighborhood Bellam Gateway Local Access
Improvement 206/G $ - $ - $ - $ 8,560,000 $ 8,560,000
T27-02 Fourth St and West Crescent Dr Intersection Improvements 206 $ - $ - $ - $ 750,000 $ 750,000
T27-03 Lincoln Ave Bridge Rehabilitation 206/G $ 27,076 $ - $ - $ 200,000 $ 1,050,000 $ 1,277,076
T27-04 Lincoln Avenue Multi-Modal Rehabilitation (LRSP) - Paloma
Ave to Los Ranchitos Rd 206 $ 20,000 $ - $ - $ 3,000,000 $ 3,020,000
T27-05
San Rafael North-South Greenway Gap Closure & Multi-
modal Improvements - Mission Ave to Tamalpais Ave/Fourth
St to Grand Ave (LRSP)
206/G $ - $ - $ - $ 5,443,955 $ 5,443,955
T27-06 Vision Zero Action Plan 206 $ - $ - $ - $ 150,000 $ 150,000
T27-07 Woodland Ave Safe Routes Project (Laurel Dell Elementary
School)206/G $ - $ - $ - $ 591,000 $ 591,000
T28-01 BPMP Rank-1: Project D-1 Downtown East-West connection:
Feasibility study 246 $ - $ - $ - $ - $ 200,000 $ 200,000
T28-02 Fourth St Multi-modal Improvements - E Street to Tamalpais
(LRSP)206 $ - $ - $ - $ - $ 2,500,000 $ 2,500,000
T28-03 Manuel T. Freitas Parkway Class 1 (Multi-Use Path) (BPMP
ID B-6, Rank-5)206 $ - $ - $ 7,200,000 $ 7,200,000
T28-04 Multi-Use Path Civic Center SMART Station to Northgate 206 $ - $ - $ - $ - $ 500,000 $ 500,000
T28-05 Second Street Multi-Modal Improvements (LRSP) - Shaver St
to Grand Ave (LRSP)206 $ 50,000 $ - $ - $ - $ 3,000,000 $ 3,050,000
$ 9,874,110 $ 4,114,204 $ 19,144,955 $ 13,240,396 $ 46,762,641