HomeMy WebLinkAbout6.2 Proposed Budget for Fiscal Years 2024-25 and 2025-26r
DUBLIN
CALIFORNIA
STAFF REPORT
CITY COUNCIL
DATE: .Line 4, 2024
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SU B.ECT: Proposed Budget for Fiscal Years 2024-25 and 2025-26
Prepared by: Jay Baksa, Finance Director
EXECUTIVE SUMMARY:
Agenda Item 6.2
The City Council will consider approval of the Proposed Budget for Fiscal Years 2024-25 and
2025-26 and related salary plans.
STAFF RECOMMENDATION:
Conduct the public hearing, deliberate, and adopt the following: 1) Resolution Adopting a Budget
for the City of Dublin for Fiscal Year 2024-25; 2) Resolution Establishing a Salary Plan for Full -
Time Personnel in Accordance with the Personnel Rules; 3) Resolution Establishing a Salary Plan
for Management Positions Exempt from Competitive Service; and 4) Resolution Amending the
Classification Plan.
FINANCIAL IMPACT:
The Proposed Budget includes citywide revenues of $156.9 million in Fiscal Year 2024-25 and
$162.3 million in Fiscal Year 2025-26 for governmental and internal service funds combined.
Expenditure proposals total $129.7 million and $133.0 million in Fiscal Years 2024-25 and 2025-
26, respectively. The total citywide fund balance is projected at $333.6 million and $338.3 million
in Fiscal Years 2024-25 and 2025-26, respectively.
The Proposed General Fund Budget is in a surplus position each year, with a projected addition to
reserves (after transfers out) of $11.8 million in the first year, and $3.5 million in the second year.
All fund balances are projected in the positive, except for grant funds, which are reimbursed after
expenditures are incurred, and the Public Facility Fees Fund, due to the timing difference in the
collection of fees and the construction of parks and facilities.
Page 1 of 3
1
DESCRIPTION:
The attached Proposed Budget for Fiscal Years 2024-25 and 2025-26 includes a Transmittal Letter
from the City Manager, which provides a discussion of the financial health of the City, the two-year
budget, reserve changes, Capital Improvement Program (CIP) appropriations, and factors used in
the 10-Year Forecast.
The Proposed Budget document (Attachment 1) is organized as follows:
1. Table of Contents
2. Transmittal Letter - Discussion of the City's overall financial picture
3. Strategic Plan
4. Introductory - History of the City/ organizational chart and description of budget process
5. Funds Structure/Budget Summary - Definition of fund classifications; projection for all funds
6. General Fund Summary - General Fund revenues and expenses
7. Departments - Departmental projections, including accomplishments and goals
8. Capital Improvement Projects (CIP) - Summary of CIP appropriations for Fiscal Years 2024-25
and 2025-26, with funding sources
9. Proprietary Funds - Internal Service Fund projections
10. Fiduciary Funds - Projections in funds for which the City is a fiscal agent
11. Addendum - Historical revenue information, Human Services grants, and Position Allocation
Plan, Gann Limit, and Demographics.
While the document contains CIP appropriations for Fiscal Years 2024-25 and 2025-26, the full
2024-2029 CIP proposal is presented in a separate document and adopted by the City Council
separately at a public hearing on tonight's agenda. Any changes made by the City Council during
that public hearing will be incorporated into the final adopted budget.
STRATEGIC PLAN INITIATIVE:
The Proposed Budget reflects priorities established in the City's Two -Year Strategic Plan.
NOTICING REQUIREMENTS/PUBLIC OUTREACH:
A Budget Hearing Notice was posted on May 24, 2024 and the City Council Agenda was posted.
ATTACHMENTS:
1) Proposed Budget Fiscal Years 2024-25 and 2025-26
2) Resolution Adopting a Budget for the City of Dublin for Fiscal Year 2024-25
3) Resolution Establishing a Salary Plan for Full -Time Personnel in Accordance with the
Personnel Rules
4) Resolution Establishing a Salary Plan for Management Positions Exempt from Competitive
Service
5) Resolution Amending the Classification Plan
Page 2 of 3
2
6) Exhibit A to the Resolution - Economic Development Manager Job Description
Page 3 of 3
3
Attachment 1
City of Dublin
Digital Budget Book
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 1 4
Attachment 1
TABLE OF CONTENTS
Introduction 4
Cover Page 5
Elected Off cials and City Staff 6
Transmittal Letter 7
Strategic Plan 17
History of City 20
Organization Chart 24
Budget Process 25
Fund Structure 28
Budget Summary Tables 33
General Fund Operating Summary 45
Departments 55
City Council 56
City Manager 60
Off ce of the City Manager 64
City Clerk's Off ce 66
Communications 68
Economic Development 70
Human Resources 73
Information Systems 75
City Manager - Other Programs 78
Animal Control 81
Community Cable Television 82
Disaster Preparedness 83
City Attorney 84
Finance Department 86
Non -Departmental 89
Dougherty Regional Fire Authority 93
Human Services 94
Library Services 95
Non -Departmental Other 96
Community Development 97
Planning 102
Building 104
Housing 106
Code Enforcement 108
Fire Services 109
Fire Operations 113
Fire Prevention 114
Police Services 115
Police Operations 120
Police Operations Support 121
Police - Crossing Guard 123
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 2 5
Attachment 1
Parks and Community Services Department 124
Parks and Community Services Administration 129
Cultural Arts and Special Events 131
Heritage Center 133
Senior Center 134
Shannon Center 136
Sports, Stager Gymnasium and Other Facilities 138
The Wave 140
Dublin Arts Center 142
Public Works Department 143
Public Works Administration 150
Maintenance 152
Special (Assessment) Districts 154
Engineering 155
Environment and Sustainability 157
Capital Improvement Program 159
Capital Improvement Program Overview 160
General Improvements CI 162
Public Art CIP 163
Parks CIP 164
Streets CIP 165
Proprietary Funds 167
Internal Service Funds 168
Fiduciary Funds 171
Dublin Crossing CFD 2015-1 172
Geological Hazard Abatement Districts (GHAD) 173
California Employers' Retiree BeneftTrust (CERBT) 176
Addendum 177
Introduction 178
Historical Comparison of Revenues by Source 179
Human Services Grants Program 189
Position Allocation Plan 190
Gann Limit 193
Fund Balance and Reserves Policy 195
Glossary/Index 200
Demographics 203
Legal Debt Limit 209
City Debt Schedule 210
Budget Resolution 211
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 3 6
Attachment 1
INTRODUCTION
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 4 7
Attachment 1
f•
sY�
City of Dublin
CALIFORNIA
PROPOSED BUDGET
Fiscal Years 2024-25 and 2025-26
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 5 8
Attachment 1
fialsteddCity Staff
fiialsted Of
Dr. Sherry Hu - Mayor Pro Tempore
Jean Josey - Council Member
Michael McCorriston - Council Member
Kashef Qaadri - Council Member
City Executive Staff
Linda Smith - City Manager
John Bakker - City Attorney
Colleen Tribby - Assistant City Manager
Hazel Wetherford - Deputy City Manager
Andrew Russell - Public Works Director
Bonnie Terra - Fire Marshall
Jackie Dwyer - Parks and Community Services Director
Jay Baksa - Finance Director
Jeff Baker - Community Development Director
Marsha Moore - City Clerk
Nate Schmidt - Police Chief
Sarah Monnastes - Human Resources Director
Steve Windsor - Chief Information Security Off cer
Budget Development Team
Jay Baksa - Finance Director
Wendy Lam - Accounting Manager
Christopher Rhoades - Financial Analyst
Darlynn Haas - Management Analyst
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 6 9
Attachment 1
CITY MANAGER TRANSMITTAL LETTER
City of Dublin
June 4, 2024
Honorable Mayor Pro Tempore and City Council Members:
I hereby submit to you the City of Dublin's Fiscal Year 2024-25 and 2025-26 Budget, covering the beginning
of a new two-year budget cycle.
For the past 10 years, there have been three primary goals of the budget cycle: 1) Fully fund current City
operations; 2) Continue funding future capital projects through the setting aside of specif c reserves; and 3)
Maintain adequate operating reserves over the long term. The short-term action items detailed in this letter,
and planned for in the budget numbers, support these three goals and are in line with the City Council's
recently adopted Two -Year Strategic Plan.
This Budget is a comprehensive document, including fund summaries, revenue and expenditure
summaries, position allocations, and illustrative charts and graphs that present the City's f nancial plan in a
clear and transparent manner. A new component of this budget is the inclusion of performance measures
for certain departments, which tie City activities to measurable outcomes. Behind all the numbers is the
City's plan to continue delivering a high level of service to the community while planning for the long-term
f nancial stability of the City.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 7 10
Attachment 1
Budget -In -Brief: Key Issues
Executive Summary
Economic Outlook
The Fiscal Year 2024-25 and FY 2025-26 Budget is reflective of many of the same economic conditions as seen
over the past 18 months. High inflation and supply constraints have led to an increase in costs, but inflation has
been moving in the right direction and supply constraints continue to improve, leading economists to believe
the inflation rate in the United States has peaked. While there is still some economic uncertainty, staff and the
City's consultants anticipate conditions will improve to the point that the Federal Reserve will begin to lower
interest rate in the latter part of 2024, which is expected to stimulate economic growth heading into 2025.
Budget Overview
The Budget includes citywide revenues[1] of $156.9 million in Fiscal Year 2024-25 and $162.3 million in Fiscal Year
2025-26. Expenditure[2] proposals total $129.7 million and $133.0 million in Fiscal Years 2024-25 and 2025-26,
respectively. The total citywide fund balance is projected at $333.6 million, and $338.3 million in Fiscal Years
2024-25 and 2025-26, respectively. All fund balances are budgeted in the positive, except for grant funds, which
are reimbursed after expenditures are incurred, and the Public Facility Fees Fund due to the timing difference
in collecting the fees and construction of parks and facilities.
The General Fund Budget is balanced in both years, with a projected addition to reserves (after transfers out)
of $11.8 million in the f rst year and $3.5 million in the second year. Property Tax, the City's largest revenue
source, continues to show strong growth in both years due to a combination of an annual increase of 2% to the
assessed property value (the maximum allowable by Proposition 13) and an increase in valuation due to home
sales and new construction. Sales Tax, the City's second-largest revenue source, is projected to see modest
gains in both f scal years, based on the projected lowering of interest rates, as discussed in the economic
outlook. Development Revenue is projected to increase each year based on the timing of development
projects either underway or slated to begin. Moreover, the City is continuing to see strong demand for the
City's recreational programs and facilities.
On the expenditure side, personnel costs are projected to increase $2.4 million in Fiscal Year 2024-25 as the
combined result of additional full-time staff, an increase in retirement and health costs, and an increase in
Parks and Community Services seasonal staff ng costs. Contracted Services costs (Police, Fire and
Maintenance) are projected to increase 3.7% and 3.6% in the f rst and second year, respectively, which is slightly
lower than typical annual increases. Additionally, the City is projecting a 23.1% increase in services and supplies
due primarily to higher insurance premiums through PLAN JPA, the City's insurance pool, and for both Police
and Fire. This increase is consistent with rates throughout the state, in both the public and private sectors.
Overall, the City heads into this budget cycle in a strong position, but one that will be continually monitored
and factored into the City's 10-year forecast.
[1] Govermental Funds and Internal Service Funds. Excludes Transfers In and Fiduciary Funds.
[2] Govermental Funds and Internal Service Funds. Excludes Transfers Out and Fiduciary Funds.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 8 11
Attachment 1
Strategic Planning
Strategic Plan
The Two -Year Strategic Plan sets the overall direction for the City, guiding resources and setting specif c
objectives to drive City actions, and includes the City's Mission, Vision, and Values. In developing this Plan, the
City utilizes a consultant to facilitate the process with the City Council and the City's executive leadership. The
consultant interviews each Councilmember to identify individual priorities, which are then consolidated into
draft goals by the consultant and executive leadership. Following this, the City Council reviews, prioritizes, and
f nalizes the consolidated goals and strategies at a Strategic Planning Workshop, which is typically held in
February/March. The Two -Year Strategic Plan is then adopted at a subsequent City Council meeting, prior to
being incorporated into the City's budget. On April 2, 2024 the City Council adopted its Two -Year Strategic Plan
for Fiscal Years 2024-25 and 2025-26. Each quarter, Staff will provide to the City Council an update on the
progress being made towards the established goals.
The goals for Fiscal Years 2024-25 and 2025-26 are:
o Economic Development, Small Business Support, and Downtown Dublin
o Public Safety
o Housing Inclusivity and Affordability
o Inclusive and Effective Government
o Long -Term Infrastructure and Sustainability Investments
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 9 12
Attachment 1
Short -Term Priorities and Factors
The following is a summary of certain short-term priorities, driven by the Two -Year Strategic Plan, which have
budgetary impacts and are addressed in this two-year budget.
Long Term Infrastructure Maintenance and Reinvestment
As the City transitions to a largely built -out community, and as City infrastructure continues to age, Staff is
planning for increased maintenance costs and more frequent replacement of assets. Accordingly, the Fiscal
Years 2024-25 and 2025-26 Budget includes funding for the following:
o $2.0 million General Fund contribution in each f scal year to the Internal Service Funds for facility
replacement. These funds will be utilized in future years for the replacement of City assets, which include
park structures, facilities, and equipment at City facilities, including at The Wave.
o $4.5 million annually for pavement management, including an estimated $8.8 million total General Fund
contribution in the new Five -Year Capital Improvement Program.
The new Five -Year Capital Improvement Program also includes several major street improvements, which
requires $39.3 million in funding over the next f ve years.
o $11,200,000 - Dublin Boulevard Extension - Fallon Road to North Canyons Parkway
o $4,316,320 - Golden Gate Drive Intersection Improvements
o $23,800,000 - Village Parkway Reconstruction
Additionally, the Budget includes the strategic use of Internal Service Funds previously set aside to address
maintenance and replacement issues through the Capital Improvement Program. This includes $17.85 million
in Internal Service funding for the following projects:
o Dublin Sports Grounds Rehabilitation - $3,650,000
o Fallon Sports Park - Artif cial Turf Field Replacement - $2,250,000
o Sports Court Resurfacing - $1,100,000
o Wave Pool Replastering - $2,000,000
o Shannon Center - Pre-school Play Yard - $200,000
o Library Tenant Improvements - $2,000,000
o Civic Center Elevator Modernization - $900,000
o Civic Center Exterior Glazing, Sealing & Painting - $4,250,000
o Citywide Energy Improvements - $1,500,000
Lastly, to address the strategic objectives of Housing /nc/usivityand Affordability, the budget includes $320,000
in First -Time Homebuyer loans funds in each f scal year. In the area of Public Safety, the budget
includes $265,000 for the "Drone as a First Responder" program.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 10 13
Attachment 1
Fiscal Year 2024-25 Budget: The Details
OPERATING REVENUES
Citywide revenues total $156.9 million in Fiscal Year 2024-25 (including internal service funds, excluding
transfers in and Fiduciary Funds), representing an increase of $1.1 million from the Fiscal Year 2023-24 Amended
Budget.
Total General Fund revenues are budgeted at $128.2 million, an increase of $6.4 million over the Fiscal Year
2023-24 Amended Budget.
Highlights:
o Property Taxes and Sales Taxes are the City's largest ongoing revenue sources, accounting for 73% of total
General Fund revenues in FY 2024-25.
o General Fund revenues are projected to increase by $6.4 million, due to the net impact of strong growth in
Property Taxes and Development revenue, which is also projecting strong growth based on the timing of
upcoming development projects.
o Sales Tax revenue is projected to grow modestly over the next year, as economists continue to monitor the
actions of the Federal Reserve Bank. It is anticipated that the interest rate reductions and the decrease in
borrowing costs will help Sales Tax revenue, especially in the second half of the f scal year.
o Use of Money and Property is projected to increase by $1.3 million due to interest earnings on all City
funds, reflecting the current high -interest -rate environment.
OPERATING EXPENDITURES
The Fiscal Year 2024-25 Budget totals $129.7 million in all funds (including Internal Service Fund purchases,
excluding transfers out and Fiduciary Funds). This is made up of operating appropriations of $124.1 million, and
$5.6 million in Internal Service Fund costs primarily for equipment purchases and Information Technology
funding.
The Fiscal Year 2024-25 General Fund operating budget, excluding transfers to capital improvement projects,
totals $109.3 million, and is in a surplus position, with ongoing revenues covering ongoing expenditures by $18.9
million. Departmental expenditure budgets are adjusted each year in a relatively consistent manner based on
contract terms, consumer price index (CPI) adjustments, or other known factors, (i.e. onetime projects, increase
in development projects or increase in insurance rates).
Examples are:
o Personnel costs are driven by salaries and benef is as approved by the City Council. Pension rates are set
by Ca I PERS.
o Services and Supplies remain generally static across departments. The increase in Fiscal Year 2024-25 is
due to higher insurance premiums.
o Capital Outlay budgets remain generally static across departments, unless there are one-time planned
purchases. The Fiscal Year 2024-25 Budget includes $869,000 for such purchases, an increase of $326,388
from the current Amended Budget.
Highlights:
Personnel
The two-year Budget reflects an updated position allocation plan, projected salaries, health rates, and
retirement benef ts. Total General Fund personnel costs are projected to increase $2.4 million (12.3%) in the f rst
year and $0.9 million (4.1%) in the second year. This is due to multiple factors, including the addition of an
Associate Civil Engineer in the Public Works Department and a Senior Code Enforcement Off cer in
Community Development, full -year funding for the Management Fellow added in Fiscal Year 2023-24, the
e' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 11 14
Attachment 1
transfer of one position from the Information Technology Fund to the General Fund, the addition of the
Economic Development Manager classif cation, an increase in seasonal staff ng costs, and an increase in
retirement and health costs.
Contracted Services Costs
The City contracts for public safety (Police and Fire), maintenance, development, and other miscellaneous
services. In Fiscal Years 2024-25 and 2025-26, total contract services make up 62% of the overall General Fund
expenditure budget. Public Safety contract costs make up 41% of the total General Fund operating budget.
The following table shows changes to contracted services costs in the General Fund, with details shown in the
General Fund Section of this document.
(Police Services
(Fire Services
'Maintenance Services (MCE)
(Development
'Other Contracted Services
[Total General Fund Contracted Services
FY2023 Actual
$23,229,610
$15,223,132
$7,149,032
$3,360,003
$8,039,468
$57,001,2451
FY2024
Adopted
$24,835,923
$16,243,430
$7,925,056
$3,606,108
$10,167,906
$62,778,423'
FY2024 FY2025 FY2026
Amended Budget Forecast
$24,927,246 $25,800,327 $26,639,0501
$16,243,430 $17,884,678 $19,058,8721
$8,036,896 $8,932,859 $9,289,3451
$3,992,132 $3,606,004 $3,706,4391
$11,911,413 $11,351,711 $11,281,9841
$65,111,1161 $67,575,5791 $69,975,690'
RESERVES
Total General Fund reserves are projected at $215.9 million at the end of Fiscal Year 2024-25, an increase of $11.8
million over Fiscal Year 2023-24, mainly due to a projected operating surplus which is partially offset by the use
of the General Fund for capital improvement projects. The unassigned/available cash reserve is projected at
$67.6 million, before any designation by the City Council to specif c Committed reserves, and before Staff
completes the necessary accounting adjustments to reserves at the end of the current fscal year. The City
Council will make reserve designations during the June 18, 2024 City Council meeting.
2024-2029 Capital Improvement Program
The 2024-2029 Capital Improvement Program (CIP) totals $104,891,317 million over the fve-year period. General
Fund contributions for the CIP period is $26.7 million, as shown in the following table:
CIP Expenses, All Funds
2024-25 2025-26
2026-27 2027-28 2028-29 Five -Year Total
Financing I
General Fund $5,097,023 $15,551,900 $2,357,500 $1,850,000 $1,850,000 $26,706,4231
Internal Service Funds $7,621,000 $2,277,000 $650,000 $2,600,000 $5,350,000 $18,498,0001
Public Art Fund $500,000 $300,000 $250,000 $1,050,0001
Public Facility Fees $1,563,505 $2,490,941 $4,054,4461
Special Revenue Funds $7,221,374 $3,840,100 $4,842,000 $3,442,000 $3,442,000 $22,787,4741
Traff c Impact Fees $816,320 $816,3201
Other $12,200,000 $12,200,0001
Unidentif ed $4,978,654 $7,800,000 $6,000,000 $18,778,6541
TOTAL Financing 1 $35,019,2221 $29,438,5951 $15,899,5001 $13,892,0001 $10,642,000 $104,891,3171
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 12 15
Attachment 1
Capital Projects - New Funding
Highlights:
Below is a list of projects with new funding of over $1.0 million in the next f ve years, with the funding sources
indicated. The cost listed does not include existing budgets in Fiscal Year 2023-24. Those details can be found in
the separate CIP document.
General Improvements
o Citywide Energy Improvements - $2.5 Million (General Fund, Internal Service Funds- Facilities)
o Civic Center, Exterior Glazing, Sealing and Painting - $4.25 Million (Internal Service Funds- Facilities)
o Facilities Parking Lot Resurfacing - $1.0 Million (General Fund)
o Library Tenant Improvements - $2.0 Million (Internal Service Funds- Facilities)
o Resiliency and Disaster Preparedness Improvements - $1.65 Million (General Fund)
o Wave Pool Replastering - $2.0 Million (Internal Service Funds- Facilities)
Parks
o Dublin Sports Grounds - $3.65 Million - (Internal Service Funds- Facilities)
o Fallon Sports Park - Artif cial Turf Field Replacement - $2.25 Million - (Internal Service Funds- Facilities)
o Iron Horse Nature Park and Open Space - $6.7 Million (Public Facilities Fees, Unidentif ed)
o Kolb Park Renovation - $2.45 Million (General Fund)
o Sports Courts Resurfacing - $1.1 Million (Internal Service Funds- Facilities)
Streets
o Annual Street Resurfacing: $22.5 Million (Special Revenue Funds/General Fund)
o Citywide Bicycle and Pedestrian Improvements: $4.78 Million (General Fund, Special Revenue Funds,
Traff c Impact Fees)
o Dublin Boulevard Extension: $11.2 Million (Other - Tri-Valley Transportation Development Fee)
o Golden Gate Drive Intersection Improvements at Dublin Boulevard and St. Patrick Way: - $4.31 Million
(Traff c Impact Fees, Unidentif ed and Special Revenue Funds)
o Tassajara Road Realignment and Widening: $1 Million (Other - Tri-Valley Transportation Development Fee)
o Village Parkway Reconstruction - $23.8 Million (General Fund, Special Revenue Funds, Unidentif ed)
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 13 16
Attachment 1
10-Year General Fund Forecast
As discussed with the City Council during the April 16th meeting, the updated 10-Year Forecast projects a
General Fund def cit by Fiscal Year 2031-32, using conservative assumptions about the City's major revenue and
expenditure categories, as illustrated in the table below.
200,000,000
175,000,000
150,000,000
125,000,000
0
m 100,000,000
75,000,000
50,000,000
25,000,000
0
10 Year Forecast
172,438,000
163,088,900
155,778,0(— 0—r
147,223,000 —
140,477,000-
132,847,000 -
125,6� 39,000 —
118,8217,000
109!;;000
7,731,000
8,695,000
5,623,000
66,149,000
31,029,000
8,720,000
9,002,000
5,596,000
7,3'7�T3 000 7,5 200
72,237,000
30,281,000
8,981,000
9,272,000
5,484,000
9,251,000
9,550,000
5,210,000
9,251,000
77,963,000
31,822,000
8,788,000
9,837,00010,132,000
4,950,000
4,702,000
81,910,000
33,590,000
8,094,000
4,467,.000
7,140,000
10,749,000
4,020,000
6 _8,000
3 18-000
86,057,000
35,291,000
5,469,000
11,483,000
3,257;000
7,7?T�'00 7,877400 8,037,000 8,197,000 8,3M00 8,51,7400 8,6 000 8,8 00
a40 aay� aay� ,g;c cay� ag� aa'� cay� c,
4o�e �4o�e �4o�e �40 04o�e 140 4o�e 4o�e �4o�e
�vo FyL oL 44y0 4410 �yLo �4y0 4_ 41' �
♦• Expenditures
• Licenses & Permits
• Rents & Leases
• Property Tax
• Other Taxes
• Intergovernmental
• Sales Tax • Development
• Fines • Interest
• Charges for Services • Other Revenue
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 14 17
Attachment 1
10-Year General Fund Assumptions
In developing the Forecast, Staff continued the practice of conservatively projecting revenues and growing
expenditures using historical information. While predicting economic health in the long term is challenging,
Staff believes the forecast is a fair representation of the City's potential f nancial future. The following are the
assumptions used in the Forecast.
REVENUES
Property Tax
o Years 3-5: Between 3.75% - 5.25% growth annually based on estimates provided by the City's Property Tax
consultant, which includes the following assumptions:
o CPI adjustment: 2% increase (the maximum allowed) throughout the forecast.
o Transfer of ownership: growth based on historical averages.
o Prop 8 recapture: minimal increase due to large Prop 8 recapture already occurring.
o Years 5-10: 2.5% growth annually.
Sales Tax
O 2.5% growth annually.
o Reduction of $2.5 million starting in FY 2026-27. In December of 2023 the City was notif ed of an
accounting change directed by the State that reallocated certain auto sales, resulting in an increase of
$2.5 million to Dublin. Staff recommends treating this revenue as one-time in nature.
O All sharing agreements have been factored in.
Development Revenues
O Based on development project projections.
O Steady declines beginning in year 4 through year 10 as the community nears build -out.
Charges for Services
O 2% growth annually as an inflationary factor.
Interest
O Decrease beginning in Year 3, with further decreases annually as the City spends General Fund Reserves
and as interest rates decrease.
All Other Revenue
O 0% - 3% growth annually.
EXPENDITURES
Personnel
o No new positions.
O COLA: up to 3.5% annually.
O Benef t increases of 5% to retirement and health care.
Services and Supplies
O 2% increase per year as an inflationary factor.
Internal Services Funds
O 10% annually to build up balances for future maintenance needs.
Contracted Services
O Annual increase of 6% across the board for all contract services.
Utilities
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 15 18
Attachment 1
o Annual increase of 4%.
Transfers Out/Contributions/Other
o Preventative Maintenance - $2.0 million per year.
o Lease Revenue Bond Early Payoff - $1 million per year to FY 2028-29.
o General Fund Contribution to CIP, based on current CIP projects.
o Additional Off cer to be added to Dublin Police Services in each year of the Forecast
OTHER CONSIDERATIONS
It should be noted that, while conservative assumptions have been used in the City's major revenue categories,
a full recession is not included in the 10-year period. While it is dill cult to project what impact a recession
might have on the City's f nances, Staff assumes that a major downturn (using the same impacts as the
recession of 2009) could result in a loss of 15% in Sales Tax revenue in the f rst year and a loss of 4.4% in Property
Tax revenue in the second. Using the current budget, this equates to a loss of $7.1 million.
Revenue
Sales Tax
Property Tax
[Total
FY23-24 Percentage
Amended Lost Revenue Lost
Budget
$29,995,900 15.0%
$59,896,000 4.4%
$89,891,900
Conclusion
$4,499,385
$2,635,4241
$7,134,8091
The Fiscal Years 2024-25 and 2025-26 Budget reflects the City's commitment to providing an excellent level of
service to the community and taking care of its aging facilities. With the City Council's guidance, we have been
able to continue to fully fund City operations, open new parks and facilities, invest in public safety and new
technology, and make progress on major capital improvements, all while supplementing the City's reserves to
maintain long-term f nancial stability. Because of our conservative approach to budgeting and forecasting, as
well as the proactive actions we have taken to address unfunded liabilities, energy costs, and asset
replacement funds, the City remains positioned for a healthy future.
I want to thank the City Council for its continued leadership during this budget cycle and throughout the year,
and the staff for their dedication to this community. I look forward to more great things to come in the City of
Dublin.
Respectfully,
Linda Smith
City Manager
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 16 19
Attachment 1
Mission, Vision, and Values
Adopted on April 2, 2024 for Fiscal Years 2024-25 & 2025-26 (updated every two years)
Mission
The City of Dublin promotes and supports a high quality of life, ensures a safe, secure, and sustainable
environment, fosters new opportunities, and champions a culture of equity, diversity, and inclusion.
Vision
Dublin is a great community to live, work, and raise a family.
Values
o Business - We will provide a full spectrum of opportunity by supporting current and prospective
businesses through ongoing economic development efforts and helping them grow and thrive locally.
o CuistowiitipSeritieeNelcoming, excellent customer services to our residents and
businesses at all times.
o DiVersitik support a wide range of programs and events that reflect and cater to the diversity of
our residents.
o EHWrfeotirherrtahSu tainalbilitiquilding a well -planned sustainable
community and protecting our natural resources.
o Ec('ayvill deliver our services in a way that ensures equitable access to all.
o Finances- We will strive to be f scally transparent and balance our budgets annually.
o Hititery►ill honor our history through places and programs that remind people of our beginnings.
o Inclusivity- We will advocate for programs and policies that support inclusive access to housing and
cultural opportunities.
o Innovation - We will continue to innovate in every aspect of government and promote innovation within
the business community.
o 6hYt cyaFhdtetiVeubidelE3tyIemote an active lifestyle through our parks and
facilities and encourage participation in local sports.
o saltestyre dedicated to excellent public safety resources, including police and f re.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 17 20
Attachment 1
City of Dublin Two -Year Strategic Plan
Strategy
1. Economic Development, Small Business Support, and Downtown Dublin
Strategic Objectives:
1A. Support the implementation of the 2024 Economic Development Strategy, including pursuing growth
industries.
B. Work with ARA and Hines on the development of the Dublin Commons project, including associated public
improvements, relocation of tenants, development agreement and appropriate incentives to effectuate
physical changes to the area, as well as support for small businesses.
C. Continue supporting the Fallon -East Economic Development Zone and associated agreements that
effectuate the construction of the Dublin Blvd. Extension.
D. Continue to evaluate and implement small business programs that provide f nancial assistance, business
development, permit processing, and support services to the community.
2. Public Safety
Strategic Objectives:
2A. Work with County off cials on Santa Rita Jail release procedures and services to improve the safety of
adjacent neighborhoods.
2B. Continue to invest in public safety technology and programs that advance proactive, community policing
and protect citizens and law enforcement.
I2C. Establish a Business Watch program to collaboratively address commercial theft.
I2D. Work with Alameda County Fire on upgrades to f re stations to improve safety and eff ciency of operations.
2E. Develop a more comprehensive security infrastructure for City facilities, including video surveillance,
building access and improvements, and alarm systems.
3. Housing Inclusivity and Affordability
Strategic Objectives:
3A. Implement the goals, policies, and programs in the 2023-2031 Housing Element.
I3B. Support efforts to produce housing affordable at all levels of income.
I3C. Support programs that facilitate homeownership such as the First -Time Home Buyer Loan Program
I3D. Support development of housing types to support essential workers, younger buyers, and seniors.
13E. Support efforts to address housing for special needs communities.
4.Inclusive and Effective Government
Strategic Objectives:
4A. Set reserves aside for major infrastructure investments which are key to the City's economic future.
4B. Develop policies and procedures to address transition to District -based elected off cials.
4C. Implement DEI Action Plan and continue to use a diversity, equity, and inclusion lens in organizational
development and programming.
�4D. Conduct ongoing outreach and garner feedback on services and programs to meet the community's
(needs.
I4E. Evaluate ways to increase transparency in f nance, policing, and development and infrastructure projects.
F. Continue proactive evaluation of policies and procedures and ensure cybersecurity infrastructure and
practices are suff cient to protect the City's assets.
5. Long -Term Infrastructure and Sustainability Investments
Strategic Objectives:
5A. Continue to explore funding mechanisms for capital and ongoing maintenance needs.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 18 21
Attachment 1
15B. Focus on major street improvements to assist in improving safety and traff c movement, including Village
(Parkway, Tassajara Road, and the Dublin Boulevard extension.
I.5C. Continue to make progress on the Climate Action Plan and sustainable operations.
I.5D. Evaluate options for a sustainable pavement management program.
I.5E. Evaluate use of General Fund reserves to address asset replacement needs.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 19 22
Attachment 1
laity of Dublin Pro
Overview
The City of Dublin is in the East Bay of the San
Francisco Bay Area and is approximately 30 miles
east of San Francisco and approximately 30 miles
northeast of the Silicon Valley. According to the
California Department of Finance, the population in
the City of Dublin is 68,803 excluding group quarters
(4,114), as of J a n u a ry 2024.
The City of Dublin was incorporated in 1982 and in
2011 was named an "All -America City" by the National
Civic League.
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Crossroads of the Bay Area
Dublin, California has long been known as the "crossroads" of the Bay Area. Dublin sits at the intersection of
two major highways: Interstate 580 and Interstate 680. The signif cance of its location dates back more than
200 years when Dublin served as the crossroads of two important state routes — one from the Bay Area to
Stockton, and the other from Martinez to San Jose. The Alamilla Spring, located in the Dublin area, provided a
place for travelers to change horses and freshen up before continuing their journey.
Dublin has a rich history dating back to 1772 when Pedro Fages led an expedition of 16 mounted men on a
journey in search of a land route to Drake's Bay, which at that time was called San Francisco Bay. Their return
journey brought them through the Amador Valley.
Building a Community in 1835 and Beyond
It was not until 1835 when building began in the area. Jose Maria Amador had been paid in land for his years of
service as a Mexican soldier and as administrator of Mission San Jose. He received a land grant of 16,517 acres in
the Amador-Livermore Valley. He built many adobe homes and small buildings that were used as shops where
his Native American workers made soap, blankets, shoes, farm tools and other products for use on his ranch.
In 1850, Michael Murray and Jeremiah Fallon came to this area from Ireland. They purchased 1,000 acres of land
from Jose Amador and built homes for their families. The area began to grow as many people settled in the
area. In 1867, Alameda County was created from parts of Contra Costa and Santa Clara counties. Both Murray
and Fallon served on the Alameda County Board of Supervisors.
By 1877, the f rst schoolhouse in the Amador-Livermore Valley was constructed in Dublin, along with a church,
two hotels, Green's Store, a wagon and blacksmith shop, and a shoemaker's shop. The Murray Schoolhouse,
Green's Store, St. Raymond's Church, and the old Pioneer Cemetery (where members of the Donner Party
Expedition are buried) have been preserved and are now located on Donlon Way. Back then, mail was delivered
to the Dougherty Station Hotel. Thus, the area became known as Dougherty's Station. Subsequently, the area
later became known as Dublin and in 1982, the City was incorporated.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 20 23
Attachment 1
Modern Day
The Tri-Valley area is made up of fve cities and towns - Dublin, Livermore, and Pleasanton, along with San
Ramon and the Town of Danville located in nearby Contra Costa County. During the past 20 years, the Tri-Valley
area has become a place of prosperity, a center for internationally acclaimed business parks, home to some of
the world's largest corporations, as well as known for its outstanding schools and variety of housing options.
Over the 40 years, Dublin has emerged as a dynamic, thoughtfully planned community. Home to a wide mix of
quality housing and two pedestrian -oriented transit districts, Dublin is poised for continued prosperity. The
community has continued to maintain its small-town character and has become increasingly diverse. Its strong
business climate, new and high -performing schools, planned neighborhood developments, and award -
winning parks and facilities, have contributed to a high quality of life for its residents and businesses.
Employment in Dublin
There are an estimated 40,027 jobs in Dublin with seven industry sectors accounting for the majority
of employment. The leading industries in Dublin are[1] [1] Lightcast Q12024 Data Set, April 2024:
'Health Care and Social Assistance
'Accommodation and Food Services
'Retail Trade
'Educational Services
Other Services (Repair and Maintenance, Personal and
Laundry, Professional, etc.)
'Professional, Scientif c, and Technical Services
14%
12%
11%
9%
7%
5%
With more than 2,100 businesses, Dublin is positioned for a continued healthy job market. The retail market
remains strong with more than 95% occupancy. Dublin had a net increase of more than 105 new businesses in
2023, with many new businesses on the horizon for 2024. The commercial and industrial markets also remain
strong with occupancy rates over 80% and 72%, respectively.
According to the State Employment Development Department Labor Market Information Division, Dublin has
a workforce of33,90Q people, and an unemployment rate of 2.7%, which is lower than Alameda County's 3.2%
1
unemployment rate. [1] Monthly Labor Force Data for Cities and Census Designated Places (CDP) preliminary data for March
2022. Eighty-three percent (83%) of the labor force are in white-collar jobs. The most common civilian
employment sectors for Dublin residents (regardless of the location where they work) are listed in the table
below:
Mop Workforce Sectors
Food Preparation and Serving
Related 11%
(Healthcare Support 10%
(Off ce and Administrative Support 9%
(Management 8%
'Sales and Related 8%
The jobs -housing balance in Dublin remains healthy at more than 1.04 jobs per household. Dublin's median
household income in 2024 is $193,048, which remains similar to the Tri-Valley as a whole and higher than
Alameda County ($138,829) and California overall ($98,977). A listing of top City employers may be found in the
Appendix of the Budget document.
0 ' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 21 24
Attachment 1
The Dublin Community
Schools
The Dublin community is served by the Dublin Unifed School District (DUSD). DUSD has seven elementary
schools, two middle schools, one TK though 8th grade school, two traditional high schools and one
continuation high school, as well as an adult education program.
In addition to the K-12 public school system, Dublin has several private schools, including Valley Christian (K-12),
St. Raymond's School (K-8), St. Philip Lutheran (K-8) and Quarry Lane School (K-12). The region is served by the
Chabot -Las Positas Community College District and more specif cally by Las Positas College just minutes east
from Dublin in Livermore.
Parks and Community Services
The City of Dublin is renowned for its parks and recreation facilities. There are 24 neighborhood and
community parks and six facilities that serve a variety of needs of the community. The City also boasts a
signif cant open space and trail system for those who walk, run, hike, and bike throughout the community.
The community parks include amenities such as children's play equipment, sports f elds and courts, picnic
areas, skate parks, swimming pools, splash pads, bocce ball courts, trails, and large grass areas for informal play
or sports activities. Community facilities offer opportunities for event space and adult and youth classes and
activities. The new Dublin Arts Center is scheduled to open in 2025. As the City continues to develop, additional
parks and facilities will be built based on the needs of the Dublin community, guided by the Parks and
Recreation Master Plan. Park and facility improvements in Fiscal Years 2024-25 and 2025-26 that will be in
design or under construction are Wallis Ranch Community Park, Forest Park, playground replacements at Ted
Fairf eld, Emerald Glen, Kolb Park, Iron Horse Trail and Nature Park (Phase 1).
In addition to City parks, trails, and facilities, the East Bay Regional Park District operates several parks and
open spaces in and around Dublin, including the Dublin Hills Regional Preserve, Tassajara Creek Trail, and the
Iron Horse Trail. The District has trails for hiking, horseback riding, water enjoyment, and multiple regional
amenities.
Public Transportation
The Dublin community enjoys a variety of transportation options. Dublin has two BART stations that serve
ridership in the Tri-Valley and commuters from the Central Valley. The City is served by the Livermore Amador
Valley Transportation Authority (LAVTA) which provides Wheels bus transportation and connections to Bay
Area Rapid Transit (BART), the Altamont Commuter Express (ACE) train, and to the Central Contra Costa
Transportation Authority transportation lines.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 22 25
Structure of Government
Attachment 1
Git v drincibers, Elected at -large
The City of Dublin is a general law city operating under a City Council -City Manager form of government.
Councilmembers are currently elected at -large and serve the entire community rather than by district.
However, in 2024, the City Council will begin transitioning to district -based elections and continue with an at -
large Mayoral election. The four Councilmembers are elected to four-year staggered terms; the Mayor is elected
to a two-year term. The City Council establishes local law and policies through the enactment of ordinances
and resolutions. The City Council also determines how the City shall obtain and spend funds, adopts a two-year
budget process and a Two -Year Strategic Plan. The Mayor recommends, and the City Council appoints,
community members to serve on commissions/boards and advisory committees and represents the City by
serving on regional and county committees/boards whose policies may impact Dublin and the Tri-Valley area
(e.g., Associated Bay Area Governments, League of California Cities, and Metropolitan Transportation
Commission). The City Council appoints the City Manager and City Attorney positions. A City Council position is
a part-time and salaried position.
CityAtanIagleiny City Council
The City Manager is the Chief Executive Off cer and is appointed by the City Council. The City Manager
provides, in accordance with the City Council policies, overall administration and direction for the City
organization and operations. In the event of an emergency, the position is designated to serve as the Director
of Emergency Services. The City Manager position is a full-time, salaried position.
Giryafttliatnellby City Council
The City Attorney serves as legal counsel for the City Council. This position is responsible for providing both
formal and informal legal opinions, as well as advice to the City's off cers, employees, boards, and commissions.
The duties of this position also include the review and/or preparation of all contracts, bonds, deeds, leases, and
other documents of legal signif cance. This is a contract position.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 23 26
Attachment 1
Citizens of Dublin
City Council
City Attorney
City Manager
Fire Services
Economic
Development
Assistant City
Manager
Non -
Departmental
Public Works
Information
Systems
Police Services
Community
Development
City Clerk
dministrative
Services
Parks and
Community
Services
Human
Resources
;CO);City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 24 27
Attachment 1
Budget Accounting
In accordance with the Governmental Accounting Standards Board (GASB), the City's funds are grouped into
three categories: governmental, proprietary, and f duciary. Within each category, the funds are further classif ed
into types such as general funds, special revenue funds, etc. Additionally, the funds are divided between major
and non -major categories. For budgeting purposes, a major fund represents a fund or fund category that has
revenues or expenditures that equals more than 10 percent of the City's entire appropriated budget.
In governmental accounting, agencies report different kinds of information for different fund types, according
to what and how f nancial resources are measured. The "current f nancial resources" method measures an
entity's ability to pay obligations in the near -term and focuses on cash and/or assets that are expected to be
converted to cash within the accounting period, or shortly thereafter. The "economic resources" method
measures all assets that are available to the entity, not only cash or soon to be cash.
Agencies also use different methods to recognize the timing of certain transactions. Under the "full accrual"
accounting basis, all assets are considered available to the governmental unit for the purpose of providing
goods and services. Therefore, transactions are recorded when the underlying action takes place, regardless of
the actual cash flow timing. Under the "modif ed accrual" basis, income is recorded using the accrual basis, but
expenditures are recorded when they actually occur.
The City of Dublin complies with the GASB requirements and thus budgets and accounts for transactions
based on the following rules:
Current f nancial Modif ed accrual (60 days
Governmental resources after year-end)
Economic resources Full accrual
Economic resources Full accrual
Proprietary
Fiduciary
Furthermore, the City's expenditure appropriations lapse at the f scal year-end (June 30th) but may be carried
over for specif c purposes when approved by the City Manager. Encumbrances are considered expenditures in
the year of the issuance of the purchase order. If the encumbrance is unused at year end, it is re -appropriated
the following f scal year.
A two-year budget is presented to the City Council prior to the beginning of the budget cycle. The Operating
Budget is adopted by the City Council on an annual basis. During mid -cycle, a review and update are prepared
and presented to the City Council for the adoption of the second year's budget. The f scal year begins on July 1
and ends June 30. Operating budgets are controlled at the department level and fund level. The City Council
may amend the budget during the f scal year.
The Capital Improvement Program (CIP) is adopted on a multi -year project basis, where funds for specif c
projects receive an annual appropriation and any unused appropriation may be re -appropriated the following
year. The projects are budgeted and constructed in phases, to allow for future planning and budgeting. CIP
project budgets are adopted and controlled at the project level and funding source level.
The Resolution to adopt the operating budget approved by the City Council may be found in the appendix of
this document. Included in the Resolution are guidelines for how the budget may be amended without City
Council action. To summarize, the City Manager may increase expense and revenue budgets for both operating
budgets where there is a zero net impact on the fund, appropriate funds from Committed and Assigned fund
balances that have been approved by the City Council for specif c purposes, appropriate Internal Service fund
balances that have been set aside for facilities, vehicle, and equipment replacement purposes and transfer
between capital improvement projects where the funding source is the same. All other budgetary changes
after budget adoption are subject to approval by the City Council.
In addition to budget amendments that may occur during the f scal year, the Finance Director prepares and
presents a mid -year review of expenditures and revenues to the City Council. At that time, the Finance Director
may recommend budget amendments to the City Council for their consideration.
e ' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 25 28
Attachment 1
Major Budget Categories
REVENUES
Tcikes¢S aiallAssitu mperty and sales, transient occupancy (hotel tax).
FranetijsdFbsrsatility companies (i.e., cable, telephone, garbage) to operate within the City.
LieensegailigtPbritdtsg, planning and f re inspections and permits.
Fiffibs iiiitgl'forteitutdsies related to traff c, library, and alarms.
1-ntecg.cricergrnerEttrbm local, county, state, and federal governmental agencies.
C-hOgnaiffnipdilineviservice fees, charges for recreational classes, day care, and library
programs, as well as the General Fund administration fee charge to other funds.
Use of Money and Property- Includes revenue from land rental and interest income.
Other Financing Sources / Uses - Accounts for transfers to and from funds and proceeds of debt issuance.
Development Fees/Impact Fees - Fees which may be imposed on new construction to pay for improvements
and facilities required to serve the new development and to reduce the impacts of new development on the
community. For example, the development fees may pay fees for streets, parks, and schools, but may not be
used for day-to-day operating expenses.
Otherlilibistartketations to a variety of City programs and other revenue that cannot be
categorized in distinct revenue category.
Try hransfers from another fund.
EXPENDITURES
Salaries and Bene - Employee salaries, health benefts, retirement benefts, insurance, and other
miscellaneous benefts.
Service and Supplies - off ce supplies, program supplies, etc.
Utilities - Gas & electric, water & sewer, telephone charges.
Internal Service Fund Charges - Account for the f nancing of goods or services provided by one department
or agency to other departments or agencies of the City on a cost reimbursement basis and replacement cost
charges for equipment, vehicle, building etc.
Contracted Services - Costs associated with contracting agencies that provide services to the City (ex. Police
and Fire), consulting and professional services.
G pital-eultfaythe purchase of land, vehicles, and large equipment.
Debt Service - Accounts for the principal and interest on loans, bonds, leases, and other credit issued to the
City.
TransfersOutternal transfers to another fund.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 26 29
Attachment 1
Year 1 Cycle
h
anuary
.7anuary
IlJanuary - February
February
March
pril
pril-May
6une
Year 2 Cycle
Two -Year Budget Process and Timeline
Budget Kickoff and distribution of budget calendar.
1. Departments prepare position allocations for the upcoming f scal year.
2. Departments input CIP project information into budget worksheets.
Departments input expenditure and revenue data into budget worksheets for the
upcoming f scal year for City Manager's review.
City Manager reviews preliminary budget.
Update City's strategic plan, seeks input for any additional initiatives for the upcoming f scal
year and sets the overall direction for the City.
Preliminary budget presented to City Council for feedback and direction.
City Commissions review draft CIP budget for conformance and provide recommendation
for City Council consideration.
City Council adopts year one of the two-year operating budget and f ve-year Capital
Improvement Program through separate resolutions.
- 'escripti
December Mid -year f nancial review and Budget Update Kickoff.
January - February
March
April
May
Finance provides updated projections for Year 2.
City Manager reviews preliminary budget update information.
Preliminary budget presented to City Council for feedback and direction.
City Council adopts the second -year update to the Budget and Capital Improvement
Program.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 27 30
Attachment 1
tii'itil■I*e
The funding received by public agencies generally has restrictions on how it may be utilized. For example, Gas
Tax Revenue must be spent on certain street -related improvements. In accordance with government auditing
practices, agencies establish separate funds to demonstrate compliance with the variety of restrictions.
There are three categories of Funds used in governmental accounting, which are classif ed further into Major
and Non -Major Funds:
o GoVertromentrair FaithdSies which are primarily tax -supported operations or other
mandatory payments and are virtually unique to government. Fund types are:
o General - primary operating fund; accounts for all f nancial resources of the City except those
required to be accounted for in another fund. Use of these funds is discretionary in accordance with
City Council policies, and State and local laws.
o Capital Project - accounts for the improvement, construction, or acquisition of f xed assets such as
buildings, facilities, equipment, and roads.
o Debt Service- accounts for principal and interest of long-term debts.
o SpeciaduReminuthe use of revenues that are legally restricted to expenditures for
specif c purposes.
o Permanent - accounts for funds in which only interest earnings, and not principal amounts, are
expendable. The City does not use this type of fund.
o Proprietary Funds - Account for activities that are primarily funded by income from operations resulting
from voluntary payments for goods and services provided to users. Fund types are:
o Internal Service - used for operations serving other funds or departments within the government on
a cost -reimbursement basis.
o Enterprise - Accounts for operations f nanced and operated similar to business activities, and
services rendered to the general public on a fee basis. The City does not use this type of fund.
o Fiduciary Funds -Account for resources held by a governmental entity in a trustee or agency capacity for
the benef t of others, and which cannot be used to support the governmental entity. Fund Types are:
o Agency - accounts for assets held by the City in a custodial capacity and paid to other individuals or
organizations (ex. assessment districts).
o Trust - accounts for assets held by other parties (i.e., Pension or Retiree Health Trust).
o Major Funds vs. Non -Major Funds - The General Fund is always a major fund. Other major funds have
total assets, liabilities, revenues, or expenditures/expenses that are: 1) 10% or more of the corresponding
element, excluding extraordinary items, for all funds of that type; and 2) at least 5% of the corresponding
element total for all governmental and enterprise funds combined. All other funds are classif ed as non -
major unless the City deems a certain fund of interest or important to f nancial statements.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 28 31
Attachment 1
City of Dublin Major Funds
Governmental Funds
1. General Funds
a GhierialtPraridt(,1'0QO)rnary operating fund.
2. Cal adit%7'rc¢ept Flar is are divided into eight fund categories as listed
below. Impact Fee Capital Project Funds account strictly for impact fees received from developers that
can only be used for specif c activities within the City.
a. General Improvements Capital Projects (3300)
b. Parks Capital Projects (3500)
c. Streets Capital Projects (3600)
d. Public Art Projects (3700)
e. Public Facilities Impact Fees (4100) - only for new parks and facilities
f. Fireilpfpatt Fee i(42O1) ansion projects
g. inbrfirialcIr F e(F1uit 1(40.0)3y projects
h. Dublin Crossing Funds (4400)
3. Special Revenue Funds
a. Affordable Housing Fund (2901) - Accounts for in -lieu fees received from developers of properties,
which can only be used for the design, development, and construction of citywide affordable
housing projects and/or support of affordable housing programs.
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 29 32
Attachment 1
City of Dublin Non -Major Funds
Governmental Funds
1. Special Revenue Funds
a. AC CcVeihiclfoRegisttat ri1 F(EimPitpdrr 12)prtation
Commission (ACTC) voter approved increase in vehicle registration fees that is distributed by ACTC
and designated to be used for street and road system maintenance.
b. American Rescue Plan Act (ARPA) Fund (2907) - Accounts for federal funding to provide critical
pandemic response and recovery programs.
c. Bakceuiv tflulaintentaaicdl (f fii)r the maintenance and
repairs of box culvert in East Dublin.
d. Building Homes and Jobs Act (2911) - Accounts for funding from California Department of Housing
and Community Development (HCD) to increase affordable housing stock in California.
e. Community Facilities District No. 2017-1 (2710) - Accounts for revenues and expenditures of Dublin
Community Facilities District 2017-1 for maintenance services, located in the Dublin Crossing
development.
f. Cable TV Facilities Fund(2811) - Accounts for Cable TV Facilities fees collected from Cable Television
providers and passed through to the City for local cable television, as allowed under State and
Federal franchising laws.
g. Pr96i3$unity Development Block Grant (CDBG) Fund - Accounts for grants and expenditures
related to the Federal Community Development Block Grants received.
h. Emergency Medical Services (EMS) Special Revenue Fund (2109) - Accounts for Supplemental
Paramedic Special Assessment and First Responder Advanced Life Support (FRALS) reimbursements
from the Alameda County to fund the costs of providing emergency medical services.
a. Enforcement Grants (2111) - Accounts for miscellaneous grants received for police expenditures not
reported in other funds.
j. Federal Asset Seizure Fund (2107) - Accounts for the receipts and expenditures of the Federal asset
seizure funds.
k. Federal COVID-19 Financial Assistance (2906) - Accounts for emergency funding from the federal
awarding agencies with options for administrative relief to be used at the discretion of the federal
awarding agency in response to the COVID-19 pandemic.
ax. Federal Transportation Grant (2202) - Accounts for the revenue received from the U.S. Department
of Transportation under the Safe, Accountable, Flexible, and Eff cient Transportation Equity Act fund.
all. Ga> bagerSeriticelTEuod?(23Ol)-ids received which are levied by the
County on behalf of the City for residential garbage and recycling services.
n. H ZtineuelaigatedtRarfuGiantr from California
Department of Housing and Community Development Housing -Related Parks (HRP) Program for
parks and recreation facilities to cities that develop housing that is affordable to very low- and low-
income households.
o. Landscapes Distri Fun l related expenditure of landscape districts
within the City:
• Stagecoach 1983-2 Fund (2702)
• Dougherty Road 1986-1 Fund (2703)
• Santa Rita Road 1997-1 Fund (2704)
p. Local Recycling Programs Fund (2304) - Accounts for locally derived funds collected for a
commercial organic and recycling program, and retained by the City at the end of the franchise held
by Waste Management Inc. These funds are independent of the funds distributed by StopWaste.org
pursuant to the Alameda County Recycling Measure.
q. Mesace.irBs-fdsileen ataldrr ettoianty(220 portation
Commission (ACTC) voter approved increase in sales tax use for bike and pedestrian related projects.
r. Measure B Grants (2216) - Accounts for Alameda County Transportation Commission (ACTC)
discretionary funding from 2014 voter approved increase in sales tax used for improvements on
streets and roads.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 30 33
Attachment 1
s. Measure B - Local Streets (2204) - Accounts for an Alameda County Transportation Commission
(ACTC) voter approved sales tax used for improvements made to streets and roads.
t. Measure BB - Bike and Pedestrian (2215) - Accounts for a direct distribution of an Alameda County
Transportation Commission (ACTC) 2014 voter -approved increase in sales tax used for improvements
on bike and pedestrian projects.
u. Measure BB - Grants (2217) - Accounts for Alameda County Transportation Commission (ACTC)
discretionary funding (versus direct funding) from 2014 voter -approved increase in sales tax used for
improvements on bike and pedestrian projects.
e. Measure BB - Local Street (2214) - Accounts for a direct distribution of an Alameda County 2014
voter -approved increase in sales tax used for improvements on streets and roads.
w. Metisareltelcyblings£uricft.(2802»ceived from the Alameda
County Waste Management Authority (Stopwaste.org) pursuant to a voter approved charter
amendment and is provided for recycling and related activities. This fund also accounts for other
locally derived funds for recycling related activities.
j. Measure RR - Safe Routes to BART (2218) - Accounts for a grant program sponsored by BART using
voter -approved Measure RR capital funds. SR2B is designed to help local agencies improve access for
BART customers traveling to BART stations by walking and biking.
y. Noise Mitigation Fund (2902) - Accounts for the fees received from developers of residential
properties, which can only be used for noise mitigation measures.
z. Public Art Fund (2801) - Accounts for the fees received from developers of properties, which can only
be used for the purchase of design, development, and construction of Public Art projects within the
City of Dublin.
a. Road Maintenance & Rehabilitation Account (2220) - Accounts for Senate Bill 1 that increases
gasoline and diesel taxes and vehicle registration fees to fund for basic road maintenance,
rehabilitation, and critical safety projects on local streets and roads.
ab. SLES/COPS Fund - CA (2103) - Supplemental Law Enforcement Services / Citizens' Option for Public
Safety: Accounts for police expenditures funded by a State grant.
bc. Small Business Fund (2601) - Accounts for the economic benef t payments from Amador Valley
Industries to support the operations of the City's Small Business Assistance Program.
cd. State Grant - Park (2403) - Accounts for Local Assistance Grant funding from the State for park
constructions.
de. State Gas Tax Fund (2201) - Accounts for the receipt of state gasoline taxes and expenditures.
ef. State Housing Grant (2912) - Accounts for the receipt of Local Early Action Planning (LEAP) funds
and expenditures.
fg. Sta4'te SehurWSpe tOminfti.mat1sA tiixityl Rand (2101)
non-federal asset forfeitures.
gh. West Ligtft)AsssrmeantcDisiaieti'; gyouthsclitures of lighting
districts. The City has established the following district funds:
• Street Light Assessment District 1983-1 Fund (2701)
• Street Light District East Dublin 1999-1 Fund (2705)
b. StotoldWatefolAghagernisiteFeildel from the State, which are
designated specif cally for the use of storm water related activities. These include:
• Storm Water Management Fund (2321)
• Dublin/Dougherty Storm Water Management Fund (2323)
• Village Parkway Storm Water Management Water (2324)
ij. iGrlifirjyrf€afr¢t (21064ceipt of traff c f nes and traff c safety expenditures.
jk. Transportation Development Act (2203) - Accounts for revenues received from the Metropolitan
Transportation Commission for pedestrian and bicycle projects.
cv. Transportation for Clean Air (2207) - Accounts for local fund revenue received from the Bay Area Air
Quality Management District, via the Alameda County Transportation Commission, for projects that
result in reduction of motor vehicle emissions.
bxx. Vdhicte Alb ertiren1 unfdf(2102)-eceived from vehicle registration of
Dublin residents for the towing of abandoned vehicles in city limits.
mn. FedecaluGra rift thGerteraiL129200 related expenditures of federal
grants.
no. State Grants - General (2921) - Accounts for the revenues and related expenditures of state grants.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 31 34
Attachment 1
2. Capital Project Fund
a.Enemy hisrfmternfantcL iaemfdrtiue Biondil d (7102)
Lease Revenue Bond for Energy Improvements and expenditures
3. Proprietary Funds (Internal Service Funds)
a. Equipment Replacement (6305) - Finances necessary equipment replacement such as computers and
network infrastructure, solar equipment, and telephone systems.
b. Facilities Replacement Fund (6205) - Finances future major building components such as Heating
Ventilation Air Conditioning (HVAC), major electrical system components, and parks related replacements
for all City -owned facilities.
c. Information Technology Fund (6605) -Accounts for all Information Technology costs, including staff ng.
d. Vehicle Replacement Fund (6105) - Finances necessary vehicle replacements, primarily f re apparatus
and police vehicles.
e. Retiree Health Fund (6901) - Accounts for contributions made to the California Employers' Retiree
BeneftTrust Fund (CERBT) for future retiree health care benefts.
4. Fiduciary Funds
a. Agency Funds
i. Geologic Hazard Abatement District (GHAD) - The California Public Resource Code, Section
25670 provides for the establishment of a GHAD as an independent, state -level public agency
that oversees geologic hazard prevention, mitigation, abatement, and control. GHADs operate
with a focus on the prevention of geologic hazards, with mitigation and abatement also being
primary functions. A "geologic hazard" is broadly def ned as an actual or threatened landslide,
land subsidence, soil erosion, earthquake, fault movement or any other natural or unnatural
movement of land or earth. Three GHADs have been established in the City of Dublin, with the
City acting as trustee of GHAD funds collected and used to contractually provide or arrange for
services. The City Council serves as the Board of Directors for the following GHADs:
• Fallon Village GHAD (Funds 5301 & 5311)
• Schaefer Ranch GHAD (Fund 5302)
• Fallon Crossings GHAD (Fund 5321)
ii. Community Facilities District No. 2015-1 (5102) - Accounts for special tax levy, expenditures,
and bond proceeds of Dublin Community Facilities District 2015-1, located in the Dublin
Crossing development.
C-FDcEastiiRaimcIio(510 suances to f nance the maintenance of and
construction of public improvements within the East Ranch development project within
secured by the collection of Special Taxes on real property within the CFD.
iv. CFD Dublin Boulevard Extension (5104) - Accounts for developing a facilities CFD to cover City
mitigation costs which the City is advancing as part of the Dublin Boulevard Extension project.
Related Funds Held by Other Agencies
1. Trust Funds
a. fillifiettgehrxibirtERBIVRatitcRuBdrib171
CalPERS and used to pay retiree health obligations. Per Generally Accepted Accounting Principles
(GASB 45), an agency only reports a trust fund in its f nancial statements if it has some managerial
responsibility over the funds (i.e., investment responsibility). Therefore, the City does not show the
CERBT Fund in its annual f nancial report. It is included in this document for informational purposes
only.
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 32 35
Overview of Revenue
Attachment 1
FY 2024-25 and 2025-26 Revenues, Governmental and Proprietary Funds
Governmental Funds
Property Taxes
Sales Taxes
Other Taxes
Special Assessments
Licenses & Permits
Fines & Penalties
Use Of Money & Property
Intergovernmental
Charges For Services
Other Revenue
Other Financing
total Governmental Funds
'Internal Service Funds
(Use Of Money & Property
Internal Service Charges
Other Revenue
Total Proprietary Funds
FY2023 Actual
FY2024 FY2024 FY2025 Budget
Adopted Amended
$59,059,365 $59,896,000 $59,896,000
$30,541,735 $28,392,708 $31,388,608
$8,729,684 $8,280,500 $8,280,500
$1,603,802 $1,691,788 $1,691,788
$5,358,842 $3,728,989 $3,728,989
$207,437 $150,000 $150,000
$7,399,924 $5,190,591 $8,180,591
$12,326,304 $7,275,879 $12,886,618
$20,629,635 $19,082,794 $19,910,896
$6,509,240 $2,721,168 $2,824,397
$25,800
$152,391,769 $136,410,417 $148,938,387
$511,806
$5,026,703
$1,062,937
$6,601,446
$195,000
$5,559,660
$1,087,640
$6,842,300
$195,000
$5,559,660
$1,087,640
$6,842,300
$63,225,641
$31,964,427
$8,695,000
$1,732,756
$4,714,602
$167,400
$9,456,723
$6,581,456
$19,708,228
$3,471,114
$149,717,347
$440,000
$5,594,161
$1,175,900
$7,210,061
FY2026
Forecast
$66,148,550
$32,831,867
$9,002,250
$1,754,412
$5,705,518
$167,400
$9,420,176
$6,197,588
$19,941,120
$3,578,582
$154,747,463
$440,0001
$5,879,9361
$1,234,6951
$7,554,631'
Grand Total CO
$158,993,215
$143,252,717
$155,780,687
$156,927,408
$162,302,094
(1) Excludes Transfers In and Fiduciary Funds.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 33 36
Attachment 1
175,000,000
150,000,000
125,000,000
100,000,000
N
a)
7
TO
75,000,000
50,000,000
25,000,000
0
Operating Revenue
Operating Revenue
EN
R
a
t
FY2023 Actual FY2024 Adopted FY2024 Amended FY2025 Budget FY26 Forecast
• Sales Tax
• Licenses & Permits
• Intergovernmental
• Other Financing
• Other Taxes
• Fines & Penalties
• Charges for Services
• Property Tax
• Special Assessment
• Use of Money and Property
• Other Revenue
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 34 37
Attachment 1
Overview of Expenditures
FY 2024-25 and 2025-26 Expenditures, Governmental and Proprietary Funds
overnmental Funds
FY2023 Actual FY2024
Adopted
FY2024
Amended
FY2025 FY2026
Budget Forecast
Salaries & Wages
Benef is
Services & Supplies
Internal Service Fund Charges
Utilities
Contracted Services
Professional Consulting
Loans
Capital Outlay
Other
otal Governmental Funds
$13,060,019
$8,370,864
$4,759,946
$4,979,168
$3,503,456
$67,497,088
$1,992,984
$61,440
$352,686
$1,939,678
$106,517,3301
$14,623,142
$6,503,163
$6,639,715
$5,525,375
$4,552,062
$73,247,957
$2,608,123
$160,000
$150,172
$1,715,760
$115,725,4701
$14,682,812 $16,142,355 $16,717,950
$6,503,163 $6,351,173 $6,591,3741
$7,135,450 $8,342,840 $8,520,667
$5,525,375 $5,556,449 $5,838,4541
$4,642,062 $4,614,887 $4,842,171
$77,751,992 $77,920,844 $80,313,883
$3,459,661 $2,364,519 $2,387,353
$4,620,000 $320,000 $320,000
$680,105 $869,000 $256,000
$2,054,100 $1,668,650 $1,665,250
$127,054,7201 $124,150,717 $127,453,101
Proprietary Funds
Salaries & Wages
Benef is
Services & Supplies
Internal Service Fund Charges
Utilities
Contracted Services
Professional Consulting
Capital Outlay
otal Proprietary Funds(2) (3)
$707,642 $1,117,120 $1,117,120 $968,065 $1,001,666
$1,091,165 $1,426,402 $1,426,402 $1,446,034 $1,497,7581
$797,980 $1,641,468 $1,668,782 $1,868,708 $1,912,8851
$47,535 $34,284 $34,284 $37,713 $41,4841
$143,323 $229,275 $229,275 $132,140 $137,2251
$43,120 $128,467 $131,042 $63,000 $70,5001
$315,453 $221,590 $232,719 $243,300 $243,3001
$836,201 $737,500 $1,433,716 $807,900 $699,790
$3,982,4201
$5,536,1061
$6,273,3401
$5,566,860
$5,604,608
Total Operating Programs
$110,499,750
$121,261,576
$133,328,060
$129,717,577
$133,057,709
Capital Improvement Program
General
(Public Art
Parks
Streets
$11,829,805 $2,696,840 $25,269,885 $10,425,459 $3,952,000
$474,814 $500,000 $1,471,045 $500,000 $300,0001
$4,539,778 $3,894,115 $26,188,648 $1,943,185 $5,800,941
$13,053,219 $17,851,382 $68,340,072 $9,950,578 $14,407,000
otal Capital Improvement Programs(1)
$29,897,6171 $24,942,3371 $121,269,6491 $22,819,2221 $24,459,941
$140,397,367
$146,203,913
$254,597,709
$152,536,799
$157,517,650
i'1Excludes Developer Built and other/outside funding sources
(2)Excludes Fiduciary Funds and Transfers Out
(3)Excludes Depreciation Expenditures and Transfers out
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 35 38
Attachment 1
La
a)
7
TO
140,000,000
120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
0
Operating Expenditures
Operating Expenditures
6
ii
FY2023 Actual FY2024 Adopted FY2024 Amended FY2025 Budget FY26 Forecast
• Salaries & Wages
• ISF Charges
• Professional Consulting
• Other
Summary By Fund Type
FY 2023-24
• Bene
• Utilities
• Loans
• Services & Supplies
• Contract Services
• Capital Outlay
Summary by Fund Type
Governmental Properietary
Beginning Balance
Revenues/Transfers In
Expenditures/Transfers Out
$360,015,284
$270,337,618
$366,057,621
$65,829,9231
$8,842,3001
$9,863,326
Ending Balance
$264,295,282 $64,808,897
FY 2024-25
Beginning Balance $264,295,282 $64,808,8971
Revenues/Transfers In $172,536,569 $9,210,061
Expenditures/Transfers Out $164,090,931 $13,187,860
Ending Balance
$272,740,920 $60,831,098
FY 2025-26
Beginning Balance
Revenues/Transfers In
Expenditures/Transfers Out
Ending Balance
$272,740,920 $60,831,0981
$179,207,404 $9,554,631
$176,145,983 $7,881,608
$275,802,341 $62,504,121
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 36 39
Attachment 1
Overview of Fund Balances
Overview Of Fund Balances Fiscal Year 2023-24 Amended Budget
Beginning End Fund
Title Revenue Transfer In Expenditures Transfer Out
Fund Balance Balance
(General Fund $249,736,608 $121,806,468 $129,582 $103,639,472 $53,207,754 $214,825,432
(State Seizure/Special Activity Fund $127,794 $51,569 $162,980 $16,383
(Vehicle Abatement $365,272 $37,150 $50,000 $352,422
ISLES/COPS Fund - CA $364,852 $104,200 $100,000 $369,052
'Traff c Safety $33,671 $100,200 $103,463 $30,408
(EMS Special Revenue $280,269 $222,200 $265,610 $236,859
(Enforcement Grants $88,379 $331,681 $331,681 $88,379
(State Gas Tax $3,235,783 $2,120,096 $1,476,743 $3,088,559 $790,577
(Federal Transportation Grant ($40,000) $40,000
[Transportation Development Act $17,774 $17,317 $17,317 $17,7741
'Measure B Sales Tax -Local Streets $98,984 $128,223 ($29,239)
'Measure B Sales Tax -Bike & Ped $68,179 $68,200 ($21)
'State Transportation Improvement
'TFAC/Transportation for Clean Air $8,057 $82,879 $90,936
ACTC - Vehicle Registration Fee $289,211 $996,367 $100,000 $1,064,738 $120,841
Measure BB Sales Tax - Local Streets Fund (ACTC) $1,368,977 $1,318,556 $1,678,026 $1,009,507
Measure BB Sales Tax - Bike & Pedestrian Fund (ACTC) $662,810 $454,152 $20,225 $595,578 $501,159
Measure B Grants $191,783 $191,783
Measure BB Grants $25,961 $2,548,489 $2,548,490 $25,961
Measure RR - Safe Routes to BART $411,609 $411,609
Road Maint & Rehab Account (RMRA) $2,408,232 $1,851,014 $2,660,682 $1,598,564'
Measure D $605,973 $271,080 $747,057 $129,996'
'Garbage Service Fund $204,265 $8,862,645 $8,854,395 $212,5151
Local Recycling Programs $166,825 $147,202 $103,763 $4,360 $205,9041
Storm Water Management $233,094 $2,200 $23,600 $211,6941
Box Culvert $406,541 $5,500 $412,0411
State Grant - Park ($557,154) $271,600 $1,736,846 ($2,022,400)1
'Small Business Assistance $318,866 $100,000 $100,000 $318,8661
Street Light District Funds $1,253,130 $672,209 $747,167 $90,147 $1,088,026'
Landscape District Funds $2,354,129 $725,079 $755,995 $565,272 $1,757,941
'CFD 2017-1 $427,280 $117,200 $31,815 $512,666'
Public Art Fund $3,498,130 $45,000 $80,500 $1,471,045 $1,991,585
Cable TV Facilities $540,856 $127,000 $46,566 $621,290
'Affordable Housing Fund (1) $30,243,024 $205,855 $5,257,852 $25,191,027
Noise Mitigation Fund $26,234 $435 $26,669
Community Development Block Grant $6,600 $334,525 $327,925 $6,600 $6,600
Federal COVID-19 Financial Assistance $59,074 $59,0741
'American Rescue Plan Act (ARPA) $1,579,419 $1,579,419
Building Homes and Jobs Act ($278,850) $998 ($279,848)
State Housing Grant $432 $432
Federal Grant -General $60,520 $60,520
State Grant - General $1,380,000 $1,380,000
Capital Improvement Project Funds $121,269,649 $121,269,649
Public Facility Fees $15,880,374 $829,443 $9,050 $22,843,452 ($6,142,685)
Fire Impact Fees $134,609 $28,712 $100,000 $63,321
'Traff c Impact Fees $30,130,376 $598,816 $85,000 $23,109,933 $7,534,259
Dublin Crossing Fund $12,185,835 $80,000 $350,000 $11,915,835
ISF - Vehicles (2) $6,653,158 $658,058 $558,377 $6,752,839
ISF - Facilities (2) $46,359,279 $490,531 $2,000,000 $60,000 $3,073,525 $45,716,285
ISF - Equipment (2) $10,091,907 $876,865 $807,297 $85,426 $10,076,050
ISF - IT Fund $2,676,884 $3,729,206 $3,778,266 $431,036 $2,196,789
ISF - Retiree Health $48,695 $1,087,640 $1,069,400 $66,935
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 37 4U
Attachment 1
Title
(Energy Improv Lease - Bond
Beginning
Fund Balance
$2,843,045
End Fund
Revenue Transfer In Expenditures Transfer Out
Balance
$2,568,4981 $274,547
nd Tota $425,845,2071m$155,780,687
0) Beginning Fund Balance includes $14,454,615 in outstanding loans.
(2) Beginning Fund Balance includes $40,189,695 as Net Investment in Capital Assets.
(3) Excludes Fiduciary Funds.
$123,399,231
$252,594,69 123,326,249 $329,104,1791
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 38 41
Attachment 1
Overview of Fund Balances
Overview Of Fund Balances Fiscal Year 2024-25
Beginning End Fund
Title Revenue Transfer In Expenditures Transfer Out
Fund Balance Balance
(General Fund $214,825,432 $128,267,303 $109,321,048 $7,097,023 $226,674,6641
(State Seizure/Special Activity Fund $16,383 $3,000 $19,383
'Vehicle Abatement $352,422 $41,000 $50,000 $343,422
'SLES/COPS Fund - CA $369,052 $6,500 $375,552
'Traff c Safety $30,408 $100,050 $94,000 $36,458
'EMS Special Revenue $236,859 $223,000 $289,579 $170,280
'Enforcement Grants $88,379 $331,681 $420,060
1State Gas Tax $790,577 $2,095,285 $1,212,067 $750,000 $923,795
'Federal Transportation Grant
'Transportation Development Act $17,774 $17,7741
'Measure B Sales Tax -Local Streets ($29,239) $10,000 ($19,239)
'Measure B Sales Tax -Bike & Ped ($21) $4,000 $3,979
'State Transportation Improvement
'TFAC/Transportation for Clean Air
'ACTC - Vehicle Registration Fee $120,841 $278,224 $200,000 $35,040 $164,025
Measure BB Sales Tax - Local Streets Fund (ACTC) $1,009,507 $1,357,847 $2,080,000 $287,3541
Measure BB Sales Tax - Bike & Pedestrian Fund (ACTC) $501,159 $472,215 $948,228 $25,1461
Measure B Grants $191,783 $191,783
Measure BB Grants $25,961 $25,961
Measure RR - Safe Routes to BART
Road Maint & Rehab Account (RMRA) $1,598,564 $1,944,234 $2,745,000 $797,798
Measure D $129,996 $222,500 $352,287 $209
'Garbage Service Fund $212,515 $8,810,000 $8,810,000 $212,515
Local Recycling Programs $205,904 $345,900 $53,025 $498,779
Storm Water Management $211,694 $3,750 $13,600 $201,8441
Box Culvert $412,041 $8,000 $420,041
State Grant - Park ($2,022,400) ($2,022,400)
'Small Business Assistance $318,866 $100,000 $100,000 $318,8661
Street Light District Funds $1,088,026 $704,816 $834,359 $42,000 $916,483
Landscape District Funds $1,757,941 $755,640 $589,129 $1,924,451
CFD 2017-1 $512,666 $124,800 $137,532 $499,933
Public Art Fund $1,991,585 $70,000 $80,250 $500,000 $1,481,335
Cable TV Facilities $621,290 $130,000 $35,000 $300,000 $416,290
'Affordable Housing Fund (1) $25,191,027 $322,664 $875,938 $24,637,753
Noise Mitigation Fund $26,669 $835 $27,5041
Community Development Block Grant $6,600 $105,600 $105,600 $6,600
Federal COVID-19 Financial Assistance $59,074 $59,0741
'American Rescue Plan Act (ARPA) $937,302 $937,302
Building Homes and Jobs Act ($279,848) ($279,848)
State Housing Grant
Federal Grant - General $60,520 $127,230 $187,750
State Grant - General $193,876 ($193,876)
Capital Improvement Project Funds $22,819,222 $22,819,222
Public Facility Fees ($6,142,685) $1,124,443 $1,563,505 ($6,581,747)
Fire Impact Fees $63,321 $27,712 $50,000 $41,033
'Traff c Impact Fees $7,534,259 $461,816 $60,000 $816,320 $7,119,755
Dublin Crossing Fund $11,915,835 $200,000 $12,115,835
ISF - Vehicles (2) $6,752,839 $751,863 $538,000 $6,966,702
ISF - Facilities (2) $45,716,285 $649,586 $2,000,000 $7,150,000 $41,215,871
ISF - Equipment (2) $10,076,050 $1,049,652 $269,900 $10,855,802
ISF - IT Fund $2,196,789 $3,583,060 $3,583,060 $471,000 $1,725,789
ISF - Retiree Health $66,935 $1,175,900 $1,175,900 $66,935
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 39 42
Attachment 1
Title
(Energy Improv Lease - Bond
Beginning
Fund Balance
$274,547
Revenue Transfer In Expenditures Transfer Out
nd Total $329,104,179 $156,927,408
(1) Beginning Fund Balance includes $14,454,615 in outstanding loans.
(2) Beginning Fund Balance includes $40,189,695 as Net Investment in Capital Assets.
(3) Excludes Fiduciary Funds.
End Fund
Balance
$274,547
$24,819,222
$152,536,799
$24,741,992 $333,572,018I
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 40 43
Attachment 1
Overview of Fund Balances
Overview Of Fund Balances Fiscal Year 2025-26
Beginning End Fund
Title Revenue Transfer In Expenditures Transfer Out
Fund Balance Balance
(General Fund $226,674,664 $133,717,880 $112,706,775 $17,551,900 $230,133,870
(State Seizure/Special Activity Fund $19,383 $3,000 $22,383
'Vehicle Abatement $343,422 $41,000 $50,000 $334,422
'SLES/COPS Fund - CA $375,552 $6,500 $382,052
'Traff c Safety $36,458 $100,050 $94,000 $42,508
'EMS Special Revenue $170,280 $223,000 $291,966 $101,3141
'Enforcement Grants $420,060 $331,681 $751,741
1State Gas Tax $923,795 $2,095,285 $1,242,286 $723,100 $1,053,6941
'Federal Transportation Grant
'Transportation Development Act $17,774 $17,7741
'Measure B Sales Tax -Local Streets ($19,239) $10,000 ($9,239)
'Measure B Sales Tax -Bike & Ped $3,979 $4,000 $7,979
'State Transportation Improvement
'TFAC/Transportation for Clean Air
'ACTC - Vehicle Registration Fee $164,025 $278,224 $200,000 $242,249
Measure BB Sales Tax - Local Streets Fund (ACTC) $287,354 $1,357,847 $550,000 $1,095,201
Measure BB Sales Tax - Bike & Pedestrian Fund (ACTC) $25,146 $472,215 $275,000 $222,362
Measure B Grants $191,783 $191,783
Measure BB Grants $25,961 $25,961
Measure RR - Safe Routes to BART
Road Maint & Rehab Account (RMRA) $797,798 $1,944,234 $2,250,000 $492,032
Measure D $209 $220,000 $220,127 $82
'Garbage Service Fund $212,515 $8,810,000 $8,810,000 $212,515
Local Recycling Programs $498,779 $152,024 $53,204 $597,599
Storm Water Management $201,844 $3,750 $13,600 $191,9941
Box Culvert $420,041 $8,000 $428,041
State Grant - Park ($2,022,400) ($2,022,400)
'Small Business Assistance $318,866 $100,000 $100,000 $318,8661
Street Light District Funds $916,483 $712,218 $868,151 $42,000 $718,550
Landscape District Funds $1,924,451 $769,894 $612,524 $2,081,821
CFD 2017-1 $499,933 $124,800 $142,895 $481,838
Public Art Fund $1,481,335 $70,000 $80,250 $300,000 $1,171,085
Cable TV Facilities $416,290 $130,000 $35,000 $511,290
'Affordable Housing Fund (1) $24,637,753 $322,664 $892,183 $24,068,2341
Noise Mitigation Fund $27,504 $835 $28,339
Community Development Block Grant $6,600 $105,600 $105,600 $6,600
Federal COVID-19 Financial Assistance $59,074 $59,0741
'American Rescue Plan Act (ARPA) $874,540 $874,540
Building Homes and Jobs Act ($279,848) ($279,848)
State Housing Grant
Federal Grant - General $187,750 $187,750
State Grant - General ($193,876) ($193,876)
Capital Improvement Project Funds $24,459,941 $24,459,941
Public Facility Fees ($6,581,747) $1,124,443 $2,490,941 ($7,948,245)
Fire Impact Fees $41,033 $27,712 $50,000 $18,745
'Traff c Impact Fees $7,119,755 $406,066 $60,000 $7,465,821
Dublin Crossing Fund $12,115,835 $200,000 $12,315,835
ISF - Vehicles (2) $6,966,702 $822,050 $540,000 $7,248,752
ISF - Facilities (2) $41,215,871 $692,545 $2,000,000 $2,100,000 $41,808,4161
ISF - Equipment (2) $10,855,802 $1,135,218 $159,790 $11,831,230
ISF - IT Fund $1,725,789 $3,670,123 $3,670,123 $177,000 $1,548,789
ISF - Retiree Health $66,935 $1,234,695 $1,234,695 $66,935
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 41 44
Attachment 1
Title
(Energy Improv Lease - Bond
Beginning
Fund Balance
$274,5471
Revenue Transfer In Expenditures Transfer Out
nd Total$333,572,018 $162,302,094
0) Beginning Fund Balance includes $14,454,615 in outstanding loans.
(2) Beginning Fund Balance includes $40,189,695 as Net Investment in Capital Assets.
(3) Excludes Fiduciary Funds.
End Fund
Balance
$274,547
$26,459,941
$157,517,650
$26,509,941
$338,306,40
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 42 45
Attachment 1
Funds and Department Relationship Matrix
Parks &
Comm
Fund Name City Attorney Comm. Dev Fire Police Services Public Works Non -Dept.
(GOVERNMENTAL FUNDS - MAJOR FUNDS
(Affordable Housing Fund X X
(Capital Improvement Project Funds X X
(General Fund X X X X X X X
(Public Facility Fees X
ITraff c Impact Fees X X
(GOVERNMENTAL FUNDS - NON -MAJOR FUNDS
[ACTC - Vehicle Registration Fee X
(American Rescue Plan Act (ARPA) X X X X X
Box Culvert X
Building Homes and Jobs Act X
Cable TV Facilities X
Community Development Block Grant X X X
Community Facilities District X X
Dublin Crossing Fund X
EMS Special Revenue X
Energy Improv Lease - Bond X
Enforcement Grants X
Federal Asset Seizure Fund X
Federal Grant - General X
Federal Transportation Grant X
Garbage Service Fund X X
HCD Housing Related Park Grant X X
Landscape District Funds X
Local Recycling Programs X
Measure B Grants X
Measure B Sales Tax -Bike & Ped X
Measure B Sales Tax -Local Streets X
Measure BB Grants X
Measure BB Sales Tax - Bike & Ped X
Measure BB Sales Tax - Local Streets X
Measure D X
Measure RR - Safe Routes to BART X
Noise Mitigation Fund X
Public Art Fund X
Road Maint & Rehab Account (RMRA) X
SLES/COPS Fund - CA X
Small Business Assistance Fund X
State Gas Tax X
State Grant - General X X
State Grant - Park X X
State Housing Grant X
State Seizure/Special Activity Fund X
State Transportation Improvement X
Storm Water Management X
Street Light District Funds X
[Transportation for Clean Air X
ITraff c Safety X
[Transportation Development Act X
[Vehicle Abatement X
e' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 43 46
Attachment 1
Parks &
Comm
Fund Name City Attorney Comm. Dev Fire Police Services Public Works Non -Dept.
(GOVERNMENTAL FUNDS - NON -MAJOR FUNDS
ISF - Equipment X
IISF - Facilities X X X
IISF - IT Fund X
IISF - Retiree Health X
IISF - Vehicles X X X X
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 44 47
Attachment 1
General Fund Operating Summary
FY2023 Actual FY2024 Adopted
FY2024
Amended
FY2025 Budget FY2026 Forecast
Revenue
Property Tax
Sales Tax
SalesTax Reimbursements
Development Revenue
(Transient Occupancy Tax
Other Taxes
Licenses & Permits
Fines & Penalties
Interest Earnings
Rentals and Leases
Intergovernmental
Charges for Services
$59,056,139
$28,902,065
($321,750)
$8,588,005
$1,533,093
$7,196,591
$323,098
$80,117
$5,363,445
$2,193,822
$352,165
$8,648,315
$59,896,000
$27,000,000
($375,000)
$7,109,829
$1,500,000
$6,780,500
$286,417
$50,000
$2,510,000
$1,648,021
$290,000
$7,389,682
$59,896,000
$29,995,900
($375,000)
$6,903,536
$1,500,000
$6,780,500
$286,417
$50,000
$5,500,000
$1,648,021
$405,000
$7,389,682
$63,225,641
$30,536,365
($375,000)
$7,731,163
$1,550,000
$7,145,000
$311,300
$67,400
$5,622,800
$2,223,573
$300,000
$7,372,703
$66,148,550
$31,403,805
($375,000)
$8,719,665
$1,600,000
$7,402,250
$319,900
$67,400
$5,596,400
$2,271,676
$300,000
$7,599,409
Other Revenue $2,872,013 $1,806,412 $1,826,412 $2,556,358 $2,663,826
Subtotal Revenues - Operating
$124,787,119
$115,891,861
$121,806,468
$128,267,303
$133,717,880
Transfers In
$109,014
$56,600
$129,582
Unrealized Gains/Losses/Adjustments
($3,053,407)
otal Revenue
$121,842,727
$115,948,461
$121,936,050
$128,267,303
$133,717,880
Expenditures
Salaries & Wages
Benef is
Services & Supplies
Internal Service Fund Charges
Utilities
Contracted Services
Professional Consulting
Capital Outlay
Debt Service Payment
Contingency & Miscellaneous
$12,725,756 $14,150,396 $14,150,396 $15,706,648 $16,355,896
$4,781,703 $5,386,283 $5,386,283 $6,235,407 $6,483,553
$4,543,179 $6,238,992 $6,550,561 $8,047,629 $8,282,397
$4,932,571 $5,443,747 $5,443,747 $5,475,186 $5,755,8541
$2,997,652 $3,898,997 $3,898,997 $3,852,949 $4,042,135
$55,268,480 $60,230,300 $62,244,439 $65,271,060 $67,648,337
$1,732,765 $2,548,123 $2,866,677 $2,304,519 $2,327,353
$194,558 $120,625 $542,612 $869,000 $256,000
$1,333,050 $1,331,850 $1,331,850 $1,334,650 $1,331,250
$14,088 $223,910 $223,910 $224,000 $224,000
Subtotal Expenditures - Operating
$88,523,802
$99,573,224
$102,639,472
$109,321,04 $112,706,775
Operating Impact (Rev-Exp)
$36,263,317
$16,318,637
$19,166,996
$18,946,255 $21,011,106
Transfers Out & Contributions
Transfers Out (CI Ps) - Com./Assig
(Transfers Out (CI Ps) - Undesignated
(Contribution to OPEB/PERS
Contribution to ISF & Other
$937,641 $7,195,281 $33,935,110 $1,695,229 $8,450,000
$1,018,802 $10,734,612 $17,272,644 $3,401,794 $7,101,900
$3,460,000 $1,000,000 $1,000,000
$2,023,378 $2,000,000 $2,000,000 $2,000,000 $2,000,000
Subtotal - Transfers Out & Contributions
Total Expenditures
$95,963,623 $120,503,1171 $156,847,226� $116,418,071
$7,439,821 $20,929,89 $54,207,75 $7,097,023
$17,551,900
$130,258,675
GF Impact (Includes CIP & Transfers)
$25,879,103
($4,554,656)
($34,911,176)
$11,849,232
$3,459,206
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 45 48
Attachment 1
General Fund Reserves Summary
Specif c changes to all reserves are shown below.
FY2O23 Actual
(Reserve Balances
(Non -Spendable
(Restricted
ICo m m fitted
(Assigned
(Unassigned
Total Reserves
$4,859
$4,324,132
$76,016,420
$125,043,297
$44,347,9O0
$249,736,6O81
FY2O24 Amended
$4,859
$4,324,132
$56,671,284
$95,713,986
$47,364,002
$204,078,2641
FY2O25 Budget FY2O26 Forecast
$4,859
$4,324,132
$57,671,284
$100,388,750
$53,538,470
$215,927,4951
Highlights of Reserve Changes
$4,8591
$4,324,1321
$58,671,2841
$91,761,75O1
$64,624,6751
$219,386,7O01
The Fund Balance and Reserves Policy is included in the Appendix to this document. The policy was last
updated in June 2015. The following are projected uses of reserves for Capital Improvement Projects in the
Budget:
ICIP Projects
(Civic Center Rehabilitation
(Dublin Arts Center
Prior Years
$2,031,730
$6,964,197
Electric Vehicle (EV) Charging Stations $212,000
T Infrastructure Improvements $93,600
Don Biddle Community Park $2,100,000
Fallon Sports Park - Phase 3 $100,000
City Entrance Monument Signs $200,000
Citywide Signal Communications
Upgrade
Dublin Boulevard Extension
$1,420,149
$20,000,000
Green Stormwater Infrastucture $953,37E
Village Parkway Reconstruction
[Total
$550,000
$34,625,O521
Budget 2024-25 Forecase 2025-26
$205,000
$70,229
$420,000
$1,000,000
$1,695,2291
$8,450,000
$8,450,000
Specif c changes to all reserves are shown on the following page. The City Council will designate year-end
reserves at the meeting of June 18, 2024.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 46 49
Attachment 1
General Fund Reserve Details
Actual Net Change Projected Net Change Projected Net Change
RESERVE DESCRIPTION
2022-23 2023-24 2023-24 2024-25 2024-25 2025-26
Non -Spendable $4,859 $4,859 1 $4,8591
Prepaid Expenses $4,859 $4,859 1
Restricted $4,324,132 $4,324,132 1 $4,324,1321
$4,859
Cemetery Endowment $60,000 $60,000 $60,000
Developer Contribution - Downtown $1,490,000 $1,490,000 $1,490,000
Developer Contribution - Heritage Park $19,000 $19,000 $19,000
Developer Contribution - Nature Park $60,000 $60,000 $60,000
!Section 115 Trust - Pension $1,945,132 $1,945,132 $1,945,132
Heritage Park Maintenance $750,000 $750,000 $750,000
!Committed $76,016,420 ($19,345,135) $56,671,284 $1,000,0001 $57,671,2841 $1,000,000
[Advance to Public Facility Fee $10,747,169 ($10,747,169)
Downtown Public Improvement $22,139,587 ($384,375) $21,755,212 $21,755,212
!Economic Stability $8,000,000 $8,000,000 $8,000,000
!Emergency Communications $532,113 $532,113 $532,113
!Fire Services Pension/OPEB $2,211,094 $2,211,094 $2,211,0941
!Innovations and New Opportunity $894,498 $894,498 $894,498
lone-Timelnitiative -Capital $1,918,620 ($1,419,112) $499,508 $499,508
lone -Time Initiative - Operating $503,860 $503,860 $503,860
Public Safety Reserve $4,600,000 $4,600,000 $4,600,000
Specif c Committed Reserves
Contribution to Public Facility Fee $6,000,000 $6,000,000 $6,000,000
!Cultural Arts Center (CIP) $7,139,197 ($6,964,197) $175,000 $175,000
Don Biddle Park (CIP) $675,193 ($675,193)
Fallon Sports Park III Contingency $100,000 ($100,000)
Lease Revenue Bond Payoff $7,000,000 $1,000,000 $8,000,000 $1,000,000 $9,000,000 $1,000,000
Maintenance Facility (CIP) $55,089 ($55,089)
Utility Undergrounding (CIP) $3,500,000 $3,500,000 $3,500,000
!Assigned $125,043,297 ($29,329,311) $95,713,986 $4,674,7641 $100,388,750 ($8,627,000)
!Accrued Leave $1,301,506 $1,301,506 $1,301,506
!Catastrophic Loss $17,714,064 $17,714,064 $17,714,064
CIP Carryovers $6,535,032 ($6,535,032)
Fiscally Responsible Adjustment $325,000 ($325,000)
Municipal Regional Permit $1,869,152 ($1,845,428) $23,723 $23,723
Non -Streets CIP Commitments $3,276,777 ($464,277) $2,812,500 $2,812,500
!Operating Carryovers $2,014,571 ($2,014,571)
Parks and Streets Contingency $201,270 $201,270 $201,270
Pension and OPEB $18,000,000 $18,000,000 $18,000,000
Relocate Parks Department $500,000 $500,000 $500,000
Service Continuity $3,150,000 $3,150,000 $3,150,000
Dublin Blvd Extension Advance $42,500,000 ($13,000,000) $29,500,000 $6,400,000 $35,900,000
Mt®aned Reserves
IARPA Revenue Replacement $990,187 $990,187 $990,187
!Climate Action Plan $2,823,760 ($465,673) $2,358,087 ($520,236) $1,837,851 ($177,000)
Contribution to ISF $1,500,000 ($1,500,000)
Facade Improvement Grants $429,972 $429,972 $429,972
Library Tenant Improvement $1,000,000 ($1,000,000)
Civic Center Improvements (CIP) $3,010,829 ($1,728,152) $1,282,677 ($205,000) $1,077,677
Pavement Management $2,000,000 $2,000,000 $2,000,000
Public Safety Complex (CIP) $1,022 ($1,022)
!Village Parkway Pavement Reconstruction $15,900,156 ($450,156) $15,450,000 ($1,000,000) $14,450,000 ($8,450,000)
Unassigned $44,347,900 $3,016,102 $47,364,002 $6,174,4681 $53,538,470
Unassigned -Unrealized Gains ($14,061,701) ($14,061,701) ($14,061,701)
Unassigned (Available) $58,409,602 $61,425,704 $67,600,171
Projected
2025-26
$4,859
$4,859
$4,324,132
$60,000
$1,490,000
$19,000
$60,000
$1,945,132
$750,000
$58,671,284
$21,755,212
$8,000,000
$532,113
$2,211,094
$894,498
$499,508
$503,860
$4,600,000
$6,000,000
$175,000
$10,000,000
$3,500,000
$91,761,750
$1,301,506
$17,714,064
$23,723
$2,812,500
$201,270
$18,000,000
$500,000
$3,150,000
$35,900,000
$990,187
$1,660,851
$429,972
$1,077,677
$2,000,000
$6,000,000
$11,086,2051
$64,624,675
($14,061,701)
$78,686,376
OTAL RESERVES
r
$249,736,608 ($45,658,345) $204,078,263 $11,849,23
$215,927,49
$3,459,205
$219,386,700
C *' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 47 50
Attachment 1
General Fund Revenue
Total General Fund revenues, excluding transfers, are budgeted at $128.3 million and $133.7 million, in Fiscal
Years 2024-25 and 2025-26 respectively, an increase of $6.5 million or 5.3% in the f rst year and $5.4 million or
4.2% in the second year.
Dublin's two largest ongoing revenue sources in the General Fund, Property Taxes and Sales Tax, account for
73% of total revenues in Fiscal Year 2024-25.
Develop
General Fund Revenues
menu Tacm
(6.78%)
111111111
Interest Earnings (4.38%)
aler
Property
(49.29%)
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 48 51
Attachment 1
General Fund Revenue Assumptions
The following are the key assumptions used to construct the General Fund operating budget in Fiscal Years
2024-25 and 2025-26, and the variances from year to year (the two variance numbers represent the change in
Fiscal Year 2024-25 from the Fiscal Year 2023-24 Amended Budget, and the change in Fiscal Year 2025-26 from
the Fiscal Year 2024-25 Budget). Descriptions are provided for categories with variances of $150,000 or more.
Property Tax: +$3,329,641 / +$2,922,909
Home values in the City remain strong, despite high interest Rates. The City is projecting Property Tax to
continue to show strong growth in both years of the budget cycle.
Assumptions
o Total Property Tax revenue is projected to grow $3.3 million (5.6%) in FY 2024-25 and $2.9 million (4.6%) in
FY 2025-26. This growth reflects an increase in assessed value due to the California CPI increase of 2% (the
maximum allowable by Proposition 13), and increased valuation due to changes in ownership and new
construction.
o Budgeted delinquency rate of1.0% included in both f scal years.
Sales Tax: +$540,465 / +$867,440
Sales Tax is projected to experience slowing growth in the f rst year and increase slightly in the second year as
projected interest rate decreases start to positively impact the economy. Staff meets quarterly with consultants
to review sales tax projections and monitor inflationary impacts, geopolitical uncertainty, and interest rates.
Assumptions
o Total Sales Tax revenue is projected to increase $540,000 or 1.8% in Fiscal Year 2024-25 despite a minor
decrease of 0.3% in the Auto and Transportation sector. All other industry groups in Fiscal Year 2024-25 are
projected to remain flat or have increases, led by the Business -to -Business and Restaurant and Hotels
sectors.
o Fiscal Year 2025-26 Sales Tax is projected to increase $867,000 or 2.8%. City consultants anticipate
increases in all business sectors, led by the Auto and Transportation and Building and Construction
sectors.
Other Taxes: +$364,500 / +$257,250
Other Taxes includes Property Transfer Taxes and multiple Franchise Taxes (electric, gas, garbage, cable).
Revenue for both f scal years is projected to increase primarily due to the annual adjustment of garbage rates
that is part of the waste management franchise agreement and an increase in gas and electric rates.
Development Revenue: +$827,627 / +$988,502
Development revenue includes permitting fees and payments for planning and engineering services provided
by the City. The projections for both fscal years include anticipated activity based on Community
Development's projection of activity with existing projects and do not presume any new development.
Development projects progress through various stages and the receipt of revenues and corresponding services
(i.e., City cost) do not happen simultaneously. Plan check costs are typically incurred approximately 12 months
after revenue has been received, meaning that as development decreases, the associated decrease in costs will
lag. In anticipation of this, the City has maintained a reserve (currently at $3.15 million) to cover costs during
that lag.
Charges for Services: -$16,480 / +$226,706
Charges for services include revenue primarily from Parks and Community Services programs, as well as Santa
Rita revenue, whereby the County reimburses the City for costs incurred when responding to non -emergency
calls at the Santa Rita Jail.
In Fiscal Year 2024-25, charges for services are projected to decrease due to an anticipated reduction in Santa
Rita reimbursement revenue that comes with operational changes to Fire's response to the Jail. The decrease is
offset by projected revenue increases from Parks and Community Services programs, which continue to see
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 49 52
Attachment 1
strong demand. Fiscal Year 2025-26 revenues are projected to increase due primarily to continued increases in
Parks and Community Services programs.
Rents and Leases: +$575,552 / +$48,103
Revenue projections for both f scal years are based on projected increases in rentals of the City's facilities,
sports f elds, and picnic areas, which continue to see strong demand. Additionally, the Dublin Arts Center will
open in Fiscal Year 2024-25, further increasing revenue by an estimated $181,000. In Fiscal Year 2025-26, Staff is
projecting a 2% increase in these revenues.
Other Revenue: +$729,946 / +$107,468
The Other Revenue category encompasses a wide variety of revenue types received by the City, including Sale
of Property, Sponsorship/Donation, and Reimbursements. These revenues can be unpredictable and vary
moderately year to year.
In Fiscal Year 2024-25, an accounting change in how the City pays for Fire Retiree Health will result in an
additional $574,552 in expenditures for Fire Services, but this will be offset by additional revenue received as a
reimbursement in the same amount, resulting in no net impact to the City. In Fiscal Year 2025-26, Other
Revenue is projected to increase 4.2% which includes the Fire Retiree Health accounting change. Other
recurring items projected to increase include reimbursement for work performed at Camp Parks through the
Intergovernmental Support Agreement (IGSA).
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 50 53
Attachment 1
General Fund Expenditures
The City's ongoing operating expenditures and long-term f nancial liabilities continue to grow, and as
previously mentioned are projected to outpace the City's ongoing revenue growth in Fiscal Year 2031-32,
absent any signif cant additional revenues or cost-cutting measures. The Budget reflects an increase in total
General Fund operating expenditures of $6.7 million or 6.5% in Fiscal Year 2024-25 and an increase of $3.3
million or 3.1% in Fiscal Year 2025-26. The chart below presents the composition of operating expenditures by
category for Fiscal Year 2024-25 and is followed by a discussion of the assumptions used in preparing the
budget.
General Fund Expenditures
Capital Outlay & Other (2.22%)
Utilities (3.52%)
ISF Charges (5.01%)
0%)
Services & Supplies (7.36%)
Salaries and Wages (14.37%)
Contract Services (61.81%)
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 51 54
Attachment 1
General Fund Expenditure Assumptions
The following are the key assumptions used to construct the General Fund operating budget in Fiscal Years
2024-25 and 2025-26, and the variances from year to year. The two variance numbers represent the change in
Fiscal Year 2024-25 from the Fiscal Year 2023-24 Amended Budget, and the change in Fiscal Year 2025-26 from
the Fiscal Year 2024-25 Budget. Descriptions are provided for categories with variances of $150,000 or more.
Personnel Costs: +$1,556,252 / +$649,248
The two-year budget proposal reflects an updated position allocation plan and projected salaries. The increase
in the Fiscal Year 2024-25 personnel costs is attributed to the net impact of the following:
o Addition of an Associate Civil Engineer in the Public Works Department to work on capital projects. The
salary is included in the General Fund but will be allocated to Capital Improvement Program (CIP) funds
accordingly.
o Addition of a Senior Code Enforcement Off cer, offset by a reduction in contract services.
o Full year funding for the Management Fellow.
o Transfer of 1.0 FTE from the Information Systems Division (Information Technology Fund) to the City
Manager's Off ce (General Fund).
o Increase in seasonal staff ng costs, which is a result of an increase in the minimum wage, as well as the
need for additional staff due to the demand for Parks and Community Services programs and rentals.
o Cost of Living Adjustment (COLA) of 2.9%.
The Fiscal Year 2025-26 budget does not include any new positions. Increases are based on a projected 3.5%
COLA and an increase in costs for seasonal staff.
$gnats: +$849,124/+$248,146
Beneft costs are predominantly made up of retirement and health beneft expenditures. To help mitigate
these, the City has implemented cost -sharing mechanisms with employees for both retirement and health
benefts. Currently, employees are paying 100% of the employee portion of pension costs and are also
contributing to the employer portion of pension costs.
The increase in benef t costs in Fiscal Year 2024-25 is based on an increase in retirement costs, due to CaIPERS
investment loss of 6.1% in 2022. This caused an increase of approximately $350,000 in the City's Fiscal Year 2024-
25 unfunded liability payment. Additionally, Staff is projecting increases in health premiums, and has
incorporated the City's new beneft structure (effective January 1, 2024) for a full year. The Fiscal Year 2025-26
budget includes a $160,000 increase in the CaIPERS unfunded liability payment, based on the most current
actuarial reports, as well as a projected 5% increase to the 2025 health rates.
Supplies and Services: +$1,497,068 /+$234,768
Services and Supplies expenditures for Fiscal Year 2024-25 are increasing primarily due to higher insurance
premiums through PLAN JPA, the City's insurance pool. The increase is consistent with rates throughout the
state, in both the public and private sectors. Insurance costs for Police and Fire are also increasing by a total of
$918,000 over the current year amended budget. Additionally, the Public Work's Maintenance division
increased the repairs/maintenance budget by approximately $300,000 to account for potential repairs as the
City's facilities continue to age. Training and conference expenditures are budgeted in this category, including
out-of-state travel which requires the approval of the City Manager.
Utilities: -$46,048 / +$189,186
The Budget includes a decrease in utilities in Fiscal Year 2024-25 which is the net result of City Staff
consolidating Internet and data costs, energy eff ciency projects coming online, and increases in utility rates.
Fiscal Year 2025-26 includes an increase based on projected electric and gas rates as well as costs associated
with new facilities coming online. These increases are being partially offset as the City's energy eff ciency
projects continue to come online.
Internal Service Charges: +31,439 / +280,668
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 52 55
Attachment 1
Internal Service Charges include the replacement cost of facilities, vehicles, and equipment, in addition to the
Information Technology operating budget. The Fiscal Year 2024-25 Budget is decreasing, due to the transfer of
1.0 FTE from the Information Systems Division (IT Fund) to the City Manager's Off ce (General Fund). The
decrease in the Information Systems Division is being offset by increases in the City's replacement funds as the
City continues to set aside funds for future replacement as City facilities continue to age. The Fiscal Year 2025-
26 Budget increase is a result of the additional replacement funds.
Contract Services: +$2,464,463 / +$2,400,111
The City contracts for Public Safety (Police and Fire), maintenance, development, and other miscellaneous
services. In Fiscal Years 2024-25 and 2025-26, total contracted services make up 62% of the overall General Fund
expenditure budget. Public Safety contracts costs make up approximately 41% of the total operating budget.
Police and Fire contract amounts in this section include liability insurance, which is categorized in the Services
and Supplies expenditure category.
Police Services
Increases are proposed for the Police Services contract with Alameda County Sheriff's Off ce (ACSO), as shown
in the table below.
23-24
24-25
25-26
Police Services Contract*
Contract $
All Funds
$26,690,768
$27,472,696
$28,345,187
Increase
$781,280
$872,492
Increase
2.9%
3.2%
*Includes Insurance Premiums, which are budgeted under Services and Supplies
Contract $
General Fund
$25,680,985
$26,794,925
$27,633,647
Increase
$1,113,940
$932,722
Increase
4.3%
3.5%
The following factors are included:
o Additional deputy in FY 2024-25.
o Full year funding for Crime Technician position added in Fiscal Year 2023-24.
O 3.75% COLA for sworn and 5.0% for non -sworn personnel in Fiscal Year 2024-25.
O Increase of $534,991 (25.7%) over the current year budget for dispatch services was attributed primarily to
an increase in call volume of19.9%.
Fire Services
Fire Services Contract*
Contract $
All Funds
Increase
$
Increase
23-24 $16,886,057
24-25 $18,380,866 $1,494,809 8.1%
25-26 $19,568,277 $1,187,411 6.5%
*Includes Insurance Premiums, which are budgeted under Services and Supplies
Contract $
General Fund
$16,450,447
$18,101,287
$19,286,311
Increase
$
Increase
$1,650,840 9.1%
$1,185,024 6.5%
The following factors are included:
O 5% COLA for sworn and 6% for non -sworn personnel in Fiscal Year 2024-25.
o Increase of $101,802 in the County Overhead and Indirect Services rate charged to the City.
O Overall appropriations for the Fire Services Budget are increasing by $574,552, due to a change in the
accounting of how Retiree Health costs are paid and subsequently reimbursed to the City. All such
expenditures will be wholly offset by revenue received from Alameda County Fire.
Maintenance (MCE)
23-24*
24-25
Contract $
All Funds
$9,267,260
$10,260,504
MCE Contract
Increase
$
$993,244
Increase
10.7%
Contract $
General Fund
$8,036,896
$8,932,859
Increase
$
Increase
$895,963 11.1%
C' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 53 56
Attachment 1
25-26
Contract $
All Funds
$10,656,881
Increase
$396,377
*Does not include One -Time Capital Improvement Costs
Increase
3.9%
Contract $
General Fund
$9,289,345
Increase
$
Increase
$356,486 4.0%
The following factors are included:
o Increases in personnel costs: four additional FTEs related to new City assets.
o Increase in costs associated with the Dublin Arts Center, Wallis Ranch Community Park, Iron Horse Nature
Trail, four new medians (two on Fallon Road and two on Central Parkway), and Jordan Ranch
Neighborhood Park.
o Expanded hours for special events, including the St. Patrick's Day Festival, Trunk or Treat, Farmers' Market,
and marching band events.
o Increase in labor rates.
Other Contracts
Other Contract Changes
Development
Other
Total
Change $
Change %
23-24 $3,992,132 $11,911,413 $15,903,544
24-25 $3,606,004 $11,351,711 $14,957,715
25-26 $3,706,439 $11,281,984 $14,988,423
($945,830)
$30,708
-5.9%
0.2%
Development -related and other general City contract costs are budgeted according to anticipated service
levels for specif c projects, and are projected to decrease by $0.9 million in Fiscal Year 2024-25, due to a
decrease in Development related contract expenditures as well as decreases due to onetime projects that
occurred in the current year.
Capital Outlay: +$326,388 /-$613,000
Capital Outlay items are typically one-time expenditures. The Fiscal Year 2024-25 Budget includes the purchase
of equipment by Police Services for their "Drone as a First Responder" program, costs to update the alerting
system at Dublin f re stations, a vehicle for Code Enforcement, and equipment for special events, sports
programs, the Shannon Center, and The Wave. The Fiscal Year 2025-26 projection includes additional
equipment for the drone program, special events, and The Wave.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 54 57
Attachment 1
DEPARTMENTS
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 55 58
Attachment 1
City Council
The City Council consists of the Mayor and four City Council members, currently elected at -large by the
voters of Dublin. However, in November 2024, the City Council will transition to district -based elections for
Council members, while maintaining an at -large Mayoral election. The City Council is responsible for
enacting legislation, establishing policies, and providing guidance and direction for actions that affect the
quality of life in the City. Local elected off cials also represent the City at a variety of forums at the county,
regional, state, and national levels, in order to make certain the interests of the City of Dublin, and cities in
general, are represented.
Accomplishments for 2022-23 and 2023-24
o Implemented many of the strategic objectives in the Two -Year Strategic Plan, as reflected in the
accomplishments in all City departments.
o Participated in legislative outreach, in partnership with cities of Livermore, Pleasanton, San Ramon, and
the Town of Danville.
o Continued implementation of the DEI Taskforce Recommendations.
o Broke ground at the following new facilities: Dublin Arts Center, Wallis Ranch Community Park, Iron Horse
Trail Bridge, and the Iron Horse Nature Park.
o Oversaw the grand openings of Don Biddle Community Park and the St. Patrick Way - Road Extension
Project.
o Hosted a delegation from Bray, Wicklow County Ireland to exhange ideas and build relationships.
o Re-established the Dublin Sister Cities Association Board.
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Provide guidance on the implementation of the City's new Two -Year Strategic Plan.
o Place a measure on the ballot to extend term limits from eight years to 12 years for the Dublin City Council.
o Issue the City's Annual Report on strategic plan efforts along with a budget overview, as well as the annual
City Report newsletter to residents in February.
o Participate in the National League of Cities and California League of Cities conferences and activities.
o Oversee the annual allocation of Human Services Grants.
o Participate in Dublin Pride Week activities, the Volunteer Recognition events, and the Inside Dublin
programs.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 56 59
Attachment 1
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Contract Services (27.1 % )
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Services
Contracted Services
Professional Consulting
Internal Services (9 % )
Services & Supplies (29.6 % )
Salaries & Benefits (34.2 % )
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$91,250
$102,900
$197,943
$56,068
$1,193
$56,513
$106,752
$123,654
$170,363
$62,034
$17,000
$120,000
$106,752
$123,654
$140,363
$62,034
$17,000
$194,749
$100,110
$135,380
$204,198
$62,339
$22,000
$165,000
$103,774
$149,236
$223,698
$65,844
$17,000
$165,000
Total Expense Objects:
$505.867
$599,803
$644,552
$689,027
$724,552
Name
General Fund
FY2023 Actual
$505,867
Funding
FY2024 Original FY2024 Revised
$599,803 $644,552
FY2025 Proposed
$689,027
FY2026 Forecast
$724,552
Total General Fund: $505,867
$599,803
$644,552
$689,027 1
$724,552
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 57 60
Attachment 1
LCouncil
frlember
Organizational Chart
1
+ Citizens of Dublin
Vice Mayor
r Mayor
Council
Member
Personnel Allocation
Council
Member
FY2023 Actual FY2024 Adopted FY2024 Amended FY2025 Budget FY2026 Forecast
Personnel Allocation
Mayor
(City Councilmember
(Total Positions
1.00
4.00
5.00
1.00
4.00
5.00
1.00
4.00
5.00
1.00
4.00
5.00
1.00
4.001
5.00I
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 58 61
Attachment 1
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 59 62
Attachment 1
City Manager
The City Manager's Off ce provides support to all areas of City operations including supervision and
evaluation of employees; evaluation of all contract services; enforcement of City Ordinances; provision of
advisory recommendations to the City Council on the effective operation of the City; oversight of the
preparation and administration of the City's Budget and Capital Improvement Program; and representation
on behalf of the City before intergovernmental bodies and organizations. The department also provides
oversight and support services directly to the City Council, as well as the Economic Development,
Communications, Information Systems, City Clerk and Human Resources divisions.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Capital Outlay (0.1%)
Utilities (0.9 % )
Internal Services (4.7 % )
Contract Services (12.8 % )
Services & Supplies (38 % )
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Service Fund Charges
Utilities
Contracted Services
Professional Consulting
Capital Outlay
Loans
Interest Payments
Salaries & Benefits (43.4 % )
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$3,503,194
$1,021,614
$2,707,892
$577,364
$144,375
$1,183,280
$438,337
$448,789
$61,440
$29,593
$4,190,891
$1,368,928
$4,531,777
$699,095
$229,275
$2,259,103
$531,990
$26,000
so
$0
$4,250,560
$1,368,928
$4,739,176
$699,095
$229,275
$3,113,449
$727,494
$38,318
so
$0
$4,571,009
$1,641,502
$5,428,408
$678,578
$132,140
$1,438,743
$398,700
$14,000
$4,726,238
$1,691,513
$5,767,144
$705,061
$137,225
$1,128,903
$398,700
$14,000
Total Expense Objects:
$10,115,881 $13,837,058 $15,166,295 $14,303,081 $14,568,784
e' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 60 63
Attachment 1
Name
General Fund
General Fund Designated Resery
Small Business Assistance
Cable TV Facilities
Federal COVID-19 Financial Ast
American Rescue Plan Act(ARPA)
IT Fund
FY2023 Actual
$6,718,515
$36,643
$60,663
$44,909
$777
$622,613
$2,631,761
Funding
FY2024 Original
$8,898,136
$0
$100,000
$35,000
$0
$1,074,717
$3,729,206
FY2024 Revised
$9,289,654
$184,375
$100,000
$46,566
$0
$1,767,435
$3,778,266
FY2025 Proposed
$10,488,490
$0
$100,000
$35,000
$96,531
$3,583,060
FY2026 Forecast
$10,763,661
$0
$100,000
$35,000
$0
$3,670,123
Total:
$10,115,881
$13,837,058
$15,166,295
$14,303,081
$14,568,784
$12.5
$10
0
$7.5
$5
$2.5
so
Name
Expenditures
City Manager
City Clerk
Human Resources
Information Systems
Economic Development
Communications
Disaster Preparedness
Animal Control
Community Cable Television
Expenditures by Division
Budgeted and Actual Expenditures by Division
i
FY2023 Actual FY2024 Original
$1,627,773
$744,790
$2,779,464
$2,706,761
$1,112,481
$527,942
$183,430
$253,869
$179,371
$1,951,858
$1,016,879
$3,688,356
$3,729,206
$1,615,532
$619,140
$731,737
$313,224
$171,127
FY2024 Revised
$2,026,105
$1,078,605
$3,915,496
$3,778,665
$2,432,557
$619,140
$731,737
$401,298
$182,693
• Community Cable Television
• Disaster Preparedness
• Animal Control
• Communications
• City Clerk
• Economic Development
• City Manager
• Information Systems
• Human Resources
FY2025 Proposed FY2026 Forecast
$2,543,995
$1,244,371
$4,436,103
$3,583,060
$1,020,322
$674,728
$307,769
$321,605
$171,127
$2,646,552
$936,879
$4,769,358
$3,670,123
$1,051,181
$685,635
$314,665
$323,265
$171,127
Total Expenditures:
$10,115,881
$13,837,058
$15,166,295
$14,303,081
$14,568,784
e' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 61 64
Attachment 1
Organizational Chart
City Manager
Assistant City
Manager
Human Resources —
—
Information
Systems
Office of the City
Manager
City Clerk
—1Economiic Development
Communications
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 62 65
Attachment 1
Personnel Allocation
[Personnel Allocation
(City Manager
(Assistant City Manager
Administrative Technician
(Assistant to the City Manager
(Audio -Visual Specialist
Chief Information Security Off cer
City Clerk
Communications Manager
Deputy City Manager
Economic Development Director
Economic Development Manager
Executive Aide
Human Resources Director
Human Resources Manager
Information Systems Manager
Information Systems Specialist
Information Systems Technician I/II
Management Analyst II
Management Fellow (Limited Term)
Network Systems Coordinator
Off ce Assistant II
Senior Off ce Assistant
Special Projects Manager
Special Projects Manager (Limited Term)
[Total Positions
[
FY2023 FY2024 FY2024 FY2025 FY2026
Actual Adopted Amended Budget Forecast
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
3.00 3.00 3.00 3.00 3.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00
1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.0C, 1.00 1.00
1.00 1.00 1.00, 1.00 1.00
1.00 1.00 1.0C, 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
3.00 3.00 3.0C, 3.00 3.00
1.00, 1.00 1.00
1.00 1.00 1.0C, 1.00 1.00
2.00 2.00 2.00 2.00 2.00
1.00 2.00 2.0C, 2.00 2.00
1.00 1.00 1.0C, 1.00 1.00
1.00 1.00 1.0C, 0.00 0.00
26.001 27.001 28.001 28.001 28.00
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 63 66
Attachment 1
!if of the City Manager
The Off ce of the City Manager includes other professional and administrative staff, including an Assistant
City Manager with supervisory responsibility over certain departments. It also includes mid -level
management staff involved in managing the City's contracting and legislative practices, among many other
duties.
The Off ce of the City Manager includes personnel and functions that are integral to the professional and
administrative management of the City of Dublin. The City Manager serves as the City's Chief Executive
Off cer and oversees all day-to-day operations of the City's operating departments, programs, and services,
including public safety. The City Manager is appointed by the City Council and has the duty and
responsibility to carry out policies adopted by the City Council.
Accomplishments for 2022-23 and 2023-24
o Made signif cant progress in the implementation of the City's Two -Year Strategic Plan items. Major efforts
included:
■ Amendments to the Downtown Dublin Specif c Plan to effectuate the Downtown Preferred Vision.
■ Creation and adoption of a Certif ed Housing Element.
■ Key public safety efforts, including the addition of a crime technician and a deputy, and
implementation of technology to enhance deterrence and crime solving efforts.
■ Development of a new Inclusionary Zoning Ordinance.
■ Completion of an update to the City's Public Facility Fees program.
o Adopted a Legislative Platform for the Dublin City Council.
o Participated in regional legislative efforts with the cities of Livermore, Pleasanton, and San Ramon, as well
as the Town of Danville.
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Implement the new Two -Year Strategic Plan, including providing quarterly progress updates to the City
Council.
o Focus on transparency and timely delivery of information to the City Council as well as to residents.
Projection
Success rate in ensuring that
complete and accurate information
is presented in the City Council's 95% 95%
agenda packets, measured by the
use of SB 343 memos.
Maximum number of days to
respond to resident issues / 1 1
complaints to the City Manager's
Off ce.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 64 67
Attachment 1
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Capital Outlay (0.1 %)
Contract Services (0.4 % )
Services & Supplies (1.9%)
Internal Services (12 % )
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Service Fund Charges
Contracted Services
Professional Consulting
Capital Outlay
Salaries & Benefits (85.6 % )
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$986,542
$332,040
$34,845
$254,761
$3,876
$15,238
$472
$1,187,622
$386,202
$45,770
$319,264
$10,000
$0
$3,000
$1,247,291
$386,202
$45,770
$319,264
$20,700
$0
$6,878
$1,579,454
$598,883
$47,370
$305,288
$10,000
$3,000
$1,633,000
$638,499
$47,470
$314,583
$10,000
$3,000
Total Expense Objects:
$1,627,773
$1,951,858
$2,026,105
$2,543,995
$2,646,552
Name
General Fund
American Rescue Plan Act(ARPA)
FY2023 Actual
$1,454,511
$173,262
Funding
FY2024 Original
$1,783,450
$168,408
FY2024 Revised
$1,798,028
$228,077
FY2025 Proposed
$2,447,464
$96,531
FY2026 Forecast
$2,646,552
$0
Total:
$1,627,773
$1,951,858
$2,026,105
$2,543,995
$2,646,552
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 65 68
Attachment 1
deity Clerk's Of
The City Clerk's Off ce includes two functions: City Clerk/Records and Elections. The City Clerk's Off ce is
responsible for administering municipal elections, maintaining off cial City records and f nancial statements,
passport services, the preparation of agendas and minutes of City Council meetings, and coordinating
Commission and Committee appointments.
Accomplishments for 2022-23 and 2023-24
o Successful administration of 2022 General Municipal Election.
o Held two Passport Acceptance Fairs to provide Saturday appointments and hired a part-time Senior Off ce
Assistant as the primary Passport Acceptance Off cer.
o Modernized workflow processes and transitioned many processes to be completely electronic through
Laserf the Forms.
o Updated the Write -Once -Read -Many (WORM) Device for Trusted Records System and added a cloud
component.
o Held Annual Records Clean -Up Day in April as part of Records and Information Management Month.
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Prepare and administer the 2024 General Municipal Election.
o Continue to hold two Passport Acceptance Fairs per year and enhance Passport Services by adding an
option for photos.
o Continue to increase public access to records via the online records portal.
o Continue Records Management implementation and update documents to reflect the move to electronic
records management.
o Complete the implementation of the integration between Laserf the and Energov.
Performance Measure
FY 2024 - 25 FY 2025 - 26
Projection Projection
Records added to or updated in
Laserf the
Boxes of paper records destroyed
Median number of days to fulf II
Public Records Requests
Passport Applications Processed
25,000 30,000
200 200
7 7
1,800 1,800
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 66 69
Attachment 1
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Services & Supplies (2.5%)
Internal Services (3.5%)
Contract Services (37.7%)
Salaries & Benefits (56.3%)
Name
Expense Objects
Salaries & Wages $402,924 $474,788 $474,788 $515,952 $533,901
Benef is $133,304 $152,272 $152,272 $184,488 $187,776
Services & Supplies $15,657 $25,795 $25,795 $31,245 $20,525
Internal Service Fund Charges $35,067 $48,064 $48,064 $43,726 $44,717
Contracted Services $156,938 $313,560 $375,286 $466,560 $147,560
Professional Consulting $900 $2,400 $2,400 $2,400 $2,400
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Total Expense Objects:
$744,790 $1,016,879 $1,078,605 $1,244,371 $936,879
Name
General Fund
Funding
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$744,790 $1,016,879 $1,078,605 $1,244,371 $936,879
Total General Fund: $744,790 $1,016,879 $1,078,605 $1,244,371 $936,879
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 67 70
Attachment 1
Communications
The Communications Division conducts media relations and digital content activities as part of its public
information efforts, including the issuance of City press releases and media advisories; manages the City's
website content; crafts the City Report newsletter and Annual Report; produces the Mayor's State of the City
Address; and provides social media outreach efforts and emergency alert notif cations. The Division also
supports the Parks and Community Services Department in designing outreach materials such as the
Activity Guides and email campaigns, and supports a variety of citywide events in the form of promotion and
advertising.
Accomplishments for 2022-23 and 2023-24
o Produced the Mayor's 2022 and 2023 "State of the City" presentations.
o Produced the 2021-2022 and 2022-2023 Dublin Police Services Annual Reports.
o Produced the 2021-2022 and 2022-2023 City Report and Annual Report newsletters.
o Produced the City's four annual activity guides.
o Produced monthly "Backyard Brief" newsletters from the City Manager.
o Produced promotional materials for all the City's events and programs.
o Maintained The Wave website, www.thedublinwave.com (http://www.thedublinwave.com)., and the City
website, www.dublin.ca.gov (httpJ/www.dublin.ca.gov).
o Conducted public outreach to inform the community and obtain input on the City's move to district -
based elections.
o Conducted public outreach during emergency situations (e.g., brush f res, severe weather).
o Increased video content across social media platforms.
o Created "Spotlight" videos to highlight the work of local businesses.
o Created a documentary, new logo, and branding in support of the City of Dublin's 40th Anniversary.
o Created hundreds of graphics for all social media promotions.
o Incorporated a local connection with special days/proclamations for social media content (e.g., School o/
Imagination video during Autism Acceptance Month).
o Produced documents, including press releases and fliers, in a variety of languages to reach the diverse
citizenry.
o Served as Brand Manager for citywide promotions.
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Collaborate with departments to promote all work being done by the City.
o Obtain a drone license to capture aerial views of projects, parks, trails, etc., for promotional purposes.
o Create explainer videos for the future Dublin Boulevard Extension project and for the Downtown Dublin
(Dublin Commons) project.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 68 71
Attachment 1
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Internal Services (5.8 % )
Contract Services (9.9 % )
Services & Supplies (14.1 % )
Salaries & Benefits (70.2 % )
Name
Expense Objects
Salaries & Wages $346,291 $359,764 $359,764 $392,633 $404,977
Benef is $57,955 $69,748 $69,748 $81,080 $77,668
Services & Supplies $56,175 $78,685 $78,685 $95,370 $97,020
Internal Service Fund Charges $33,986 $38,443 $38,443 $39,145 $39,469
Utilities $1,052 $0 $0
Contracted Services $13,316 $72,500 $72,500 $66,500 $66,500
Professional Consulting $19,167 $0 $0
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Total Expense Objects: $527,942 $619,140 $619,140 $674,728 $685,635
Funding
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
General Fund $508,775 $619,140 $619,140 $674,728 $685,635
General Fund Designated Resery $19,167 $0 $0
Total: $527,942 $619,140 $619,140 $674,728 $685,635
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 69 72
Attachment 1
Economic Development
The Economic Development Division is responsible for activities to attract, retain and expand businesses;
economic reports; development of various business marketing materials; and the implementation of the
Business Concierge Program, Business Anniversary Recognition Program, and Citywide Street Banner
Program, including Military Banners. Economic Development staff participate in regional efforts including,
but not limited to, the East Bay Economic Development Alliance, iGATE, East Bay Leadership Council,
Startup Tri-Valley, Innovation Tri-Valley Leadership Group, and Visit Tri-Valley. Staff also partner with the East
Bay Small Business Development Center, Bay Area Urban Manufacturing Initiative, East Bay SCORE, Tri-
Valley Career Center, and the Dublin Chamber of Commerce on small business support, as well as
participate in membership groups such as the California Association for Local Economic Development
(CALED), International Council of Shopping Centers (ICSC), and the Urban Land Institute (ULI). The division
provides support to businesses through programs such as the Commercial Facade Improvement Grant,
Outdoor Operations Grant, Shop Local Campaigns, and Small Business Navigator. Additionally, it is actively
supporting the Downtown Dublin (Dublin Commons) project, the Dublin Centre project, and the Fallon
Road Economic Development Zone.
Beginning in Fiscal Year 2024-2025, the Eocnomic Development Division will assume responsibility for
administering the Business License Program.
Accomplishments for 2022-23 and 2023-24
o Initiated the Economic Development Strategy and General Plan Economic Development Element update
process including conducting focus groups and surveys to gather feedback from stakeholders,
businesses, and the community -at -large.
o Execution of the Business Recovery Playbook (Post -Pandemic Strategic Action Plan) to help business
recovery efforts.
o Continued the successful Business Spotlight Series, collaborating with the Communications team to
showcase Dublin's small businesses through engaging video content.
o Introduced the Small Business Navigator Program, connecting Dublin's small businesses with essential
technical support from qualif ed service providers.
o Maintained the momentum of the Small Business Webinar Series in partnership with Dublin Police
Services, delivering educational sessions on various topics including coaching, branding, graphic design,
and business safety.
o Launched the "Dublin Marketplace" loyalty rewards program to invigorate local commerce.
o Distributed the City of Dublin Holiday Gift Guide, providing businesses with affordable advertising
opportunities.
o Facilitated industry-specif c and general business roundtables, fostering dialogue and collaboration
among sectors including ftness, retail, medical, education and recreation, personal services, food and
beverage, and manufacturing.
o Provided f nancial assistance for facade improvement projects for small businesses.
o Managed the Business Concierge Program, responding to more than 200 inquiries.
o Sustained the mobile text program and publication of the bi-monthly Dublin Business Brief.
o Collaborated with Visit Tri-Valley on initiatives like Restaurant Week and Strategic Planning Session.
o Hosted the Business Anniversary event and continued managing the Military Banner Program, honoring
local service members.
o Co -hosted the Startup Tri-Valley podcast featuring industry leaders like Saurabh Kumar, CEO of Rezolve.ai,
a Dublin -based Al business.
o Supported and sponsored the 1st Annual Tri-Valley Generative Al Summit and the launch of an Al Sessions
Series.
o Updated the Massage Establishment Ordinance to enhance safety standards.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 70 73
Attachment 1
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Bolster the Business Concierge Program and business resources to provide a more enhanced level of
support to existing and prospective businesses.
o Implement the updated Economic Development Strategy to diversify and strengthen the City's economic
prof le.
o Maintain collaboration with property owners east of Fallon Road to progress the extension of Dublin Blvd.
and the Fallon Road Economic Development Zone, and associated mitigation strategies and funding
avenues.
o Advance the Downtown Dublin (Dublin Commons) project, including the exploration of funding options.
o Advance the Dublin Centre project, including business attraction.
Performance Measure
Number of businesses assisted via
the Small Business Navigator 10 10
Program.
Number of inquiries addressed
through the Business Concierge 75 75
Program.
Number of events hosted to 5 5
support local businesses.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Internal Services (4.7 % )
Services & Supplies (5.6 % )
Contract Services (25.3 % )
Name
Expense Objects
Salaries & Wages
Salaries & Benefits (64.4 % )
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$381,729 $398,250 $398,250 $439,329 $453,695
e' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 71 74
Attachment 1
Name
Benef is
Services & Supplies
Internal Service Fund Charges
Contracted Services
Professional Consulting
Capital Outlay
Other
Total Expense Objects:
Name
General Fund
General Fund Designated Resery
Small Business Assistance
American Rescue Plan Act(ARPA)
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$148,078
$58,265
$32,988
$409,936
$17,476
$3,345
$60,663
$1,112,481
$173,418
$65,909
$39,715
$758,240
$180,000
$0
$0
$1,615,532
Funding
FY2023 Actual FY2024 Original
$666,991
$17,476
$60,663
$367,351
$1,015,532
$0
$100,000
$500,000
$173,418
$65,909
$39,715
$1,390,889
$364,375
$0
$0
$2,432,557
$217,901
$56,878
$47,974
$258,240
$0
$1,020,322
$233,187
$56,878
$49,181
$258,240
$0
$1,051,181
FY2024 Revised FY2025 Proposed FY2026 Forecast
$920,322 $951,181
$0
$100,000
$1,015,532
$184,375
$100,000
$1,132,649
$0
so
$100,000
$0
Total:
$1,112,481
$1,615,532
$2,432,557
$1,020,322
$1,051,181
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 72 75
Attachment 1
Human Resources
The Human Resources Division oversees the City's employee recruitment and selection, classif cation,
compensation, beneft administration, workplace safety and risk management (ergonomics, workers'
compensation, safety compliance), employee training, recognition programs, and related projects.
Accomplishments for 2022-23 and 2023-24
o Administered the City's health and welfare benef t programs electronically via Employee Self Service (ESS).
o Administered the City's recruitment efforts to attract a diverse applicant pool and to hire top talent.
o Implemented new recruitment management software, NeoGov, in July 2023.
o Administered the City's risk management programs and managed the City's Safety Committee.
o Conducted workplace and safety training per the City's Illness Injury and Prevention Plan (IIPP).
o Completed inspections of City property.
o Reviewed and updated administrative policies as statutory changes occurred.
o Assisted in the implementation of the City's new enterprise resource planning (ERP) software, Tyler Munis,
in April 2023.
o Implemented an electronic f ling system for all personnel f les.
o Purged old f les in accordance with the revised records retention schedule, destroying more than 1,500
f les.
o Oversaw the Fiscal Year 2022-23 employee process (adjusments to personnel benef ts) in July 2023.
o Updated the City's Personnel Rules and Benef t Plan.
o Successfully completed Summer Internship Programs in 2022 and 2023.
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Implement and train all City employees on the new Workplace Violence Prevention Policy by July 1, 2024.
o Conduct biennial harassment prevention training by October 2024.
o Administer the City's health and welfare benef t programs.
o Continue to engage in best recruitment practices to attract top talent.
o Administer the City's Risk and Safety program.
o Conduct workplace and safety training per the City's Illness Injury and Prevention Plan (IIPP).
o Complete annual City property inspections.
o Assist in implementaing measures that bolster the City's diversity, equity, and inclusion (DEI) efforts).
Performance Measure
Percent of staff trained in 100% 100%
harassment prevention.
Percent of staff trained in the
Standardized Emergency
Management System (for staff 100% 100%
assigned as disaster service
workers).
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 73 76
Attachment 1
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Capital Outlay (0.2 %)
Contract Services (2.4 % )
Internal Services (3.3 % )
Salaries & Benefits (20 / )
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Service Fund Charges
Contracted Services
Professional Consulting
Capital Outlay
Services & Supplies (74 % )
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$604,475
$156,660
$1,742,232
$124,339
$77,729
$70,104
$3,925
$563,743
$205,083
$2,628,400
$163,269
$51,861
$53,000
$23,000
$563,743
$205,083
$2,808,484
$163,269
$98,917
$53,000
$23,000
$626,285
$262,741
$3,283,087
$148,129
$51,861
$53,000
$11,000
$647,993
$263,184
$3,586,616
$155,703
$51,861
$53,000
$11,000
Total Expense Objects:
$2,779,464
$3,688,356
$3,915,496
$4,436,103
$4,769,358
Name
General Fund
FY2023 Actual
$2,779,464
Funding
FY2024 Original
$3,688,356
FY2024 Revised
$3,915,496
FY2025 Proposed
$4,436,103
FY2026 Forecast
$4,769,358
Total General Fund:
$2,779,464
$3,688,356
$3,915,496
$4,436,103
$4,769,358
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 74 77
Attachment 1
Information Systems
The Information Systems Division oversees technology operations, infrastructure maintenance, and overall
cyber security, securely delivering the City's technological systems, services, and data. Functions include
support of computer systems, network infrastructure, the telecommunications phone system, and the
overall strategy for delivering information technology (IT) services.
Accomplishments for 2022-23 and 2023-24
o Increased focus and efforts on cybersecurity, including engaging with the City's cybersecurity insurance
provider on quarterly security audits.
o Assisted in the design of the Dublin Arts Center's networking, security, and audio-visual (AV) systems.
o Hired an AV Specialist to assist with events, conference and meeting room buildouts, and ongoing AV
design and support.
o Completed a design plan to upgrade aging and outdated AV facilities citywide.
o Implemented a new IT Asset Management system to more accurately deploy, track, and replace citywide
technology assets.
o Installed a new AT&T Switched Ethernet networking circuit to the Shannon Community Center, Senior
Center, Heritage Park, the Corporation Yard, and the Civic Center to increase bandwidth and reliability for
those sites' internet and interoff ce connectivity.
o Updated the VMWare server farm hardware to increase storage capacity and server performance.
o Rebuilt the Geographic Information System (GIS) server stack to implement new software features;
transitioned the GIS function to the Public Works Department.
o Deployed situational cameras at the Civic Center, The Wave, Shannon, Senior, and Heritage facilities.
o Improved intrusion protection and prevention technology, security systems, and forensics abilities at The
Wave, resulting in the prevention of several break-ins.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 75 78
Attachment 1
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Implement Mobile Device Management to provide visibility and control over mobile assets.
o Deploy additional situational and security cameras, alarms, and access control systems at Shannon, the
Corporation Yard, the Dublin Arts Center, and the Public Safety Complex.
o Assist Dublin Police Services in deploying their "Drone as a First Responder" technology, upgrading
citywide situational and license plate reader cameras throughout the City, and testing mobile situational
cameras in certain areas.
o Upgrade cybersecurity prevention tools and measures to include proactive monitoring and notif cation of
potentially threatening events that can cause downtime and/or loss of data.
o Develop technology and cybersecurity training standards, practices, and procedures for all City staff,
contractors, and vendor -partner personnel.
o Develop and document cybersecurity incident response plans and policies, including cyber use policies,
disaster recovery policies, and business continuity policies.
FY 20
Performance Measure Proje
Yearly business hours up -time
(availability of City technology
infrastructure).
Average help -desk response time,
measured from when a ticket is
logged.
99.9%
4 hours
99.9%
4 hours
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Internal Services (1.1%)
Utilities (3.7%)
Contract Services (8.5%)
Salaries & Benefits (34.6%)
Name
Expense Objects
Services & Supplies (52.2%)
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 76 79
Attachment 1
Name
Salaries & Wages
Benef is
Services & Supplies
Internal Service Fund Charges
Utilities
Contracted Services
Professional Consulting
Capital Outlay
Other
FY2023 Actual FY2024 Original
$707,642
$174,568
$797,980
$47,535
$143,323
$49,620
$315,453
$441,047
$29,593
$1,117,120
$357,002
$1,641,468
$34,284
$229,275
$128,467
$221,590
$0
$0
FY2024 Revised FY2025 Proposed FY2026 Forecast
$1,117,120
$357,002
$1,668,782
$34,284
$229,275
$131,042
$232,719
$8,441
$0
$968,065
$270,134
$1,868,708
$37,713
$132,140
$63,000
$243,300
$0
$1,001,666
$263,063
$1,912,885
$41,484
$137,225
$70,500
$243,300
$0
Total Expense Objects:
$2,706,761
$3,729,206
$3,778,665
$3,583,060
$3,670,123
Name
American Rescue Plan Act(ARPA)
IT Fund
FY2023 Actual
$75,000
$2,631,761
Funding
FY2024 Original
$o
$3,729,206
FY2024 Revised
$399
$3,778,266
FY2025 Proposed
$0
$3,583,060
FY2026 Forecast
$0
$3,670,123
Total:
$2,706,761
$3,729,206 I
$3,778,665
$3,583,060 1
$3,670,123
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 77 80
Attachment 1
City Manager - Other Programs
The City Manager - Other Programs budget funds activities that are not allocated to a specif c operating
department. The following programs are included: Community Television, Disaster Preparedness, and
Animal Control. The Community Television function includes funding for and oversight of Tri-Valley
Community Television, a non -prof t corporation, which provides education and government cable television
access to the Tri-Valley area, including the City of Dublin. The Disaster Preparedness function provides for
training and activities for Dublin staff who are designated disaster service workers, and related equipment
and supplies. Animal Control services for shelter and enforcement are provided under contract with
Alameda County.
Accomplishments for 2022-23 and 2023-24
o Adopted the 2023 Tri-Valley Local Hazard Mitigation Plan.
o Conducted Disaster Preparedness Trainings, including a joint tabletop exercise with Dublin San Ramon
Services District (DSRSD).
o Established two Community Emergency Response Team (CERT) cohorts.
o Worked with the Federal Emergency Management Agency (FEMA) on support for the Winter 2022-23
storm response.
o Responded to 48 Potentially Dangerous and Vicious Dog ordinance infractions.
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Conduct Disaster Preparedness Training: Emergency Operation Center Action Planning, Section Chiefs,
VEOCI bootcamps, and others.
o Complete Emergency Operations Gap Analysis and create functional annexes to the Emergency
Operations Plan (EOP).
o Conduct a full-scale functional Emergency Operations Center exercise.
o Procure necessary supplies and materials for City -operated facilities.
o Establish an annual calendar of community trainings to be offered by Alameda County Fire Department
(ACFD).
o Complete upgrade to the City Council Chambers broadcast cameras.
Number of community emergency
preparedness training conducted.
Number of functional emergency
operations plan annexes prepared.
4 6
2 4
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 78 81
Attachment 1
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Services & Supplies (5.7 % )
Internal Services (7.1 %)
Salaries & Benefits (9.4 % )
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Service Fund Charges
Contracted Services
Professional Consulting
Other
Contract Services (77.8 % )
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$73,591
$19,010
$2,738
$48,688
$471,866
$0
$777
$89,604
$25,203
$45,750
$56,056
$924,475
$75,000
so
$89,604
$25,203
$45,750
$56,056
$1,024,114
$75,000
so
$49,292
$26,274
$45,750
$56,603
$522,582
$100,000
$51,006
$28,135
$45,750
$59,924
$524,242
$100,000
Total Expense Objects:
$616,670
$1,216,088
$1,315,727
$800.501
$809,057
Name
General Fund
Cable TV Facilities
Federal COVID-19 Financial Ast
American Rescue Plan Act(ARPA)
FY2023 Actual
$563,984
$44,909
$777
$7,000
Funding
FY2024 Original
$774,779
$35,000
$0
$406,309
FY2024 Revised
$862,853
$46,566
$0
$406,309
FY2025 Proposed
$765,501
$35,000
so
FY2026 Forecast
$774,057
$35,000
$0
Total:
$616,670
$1,216,088
$1,315,727
$800,501
$809,057
Expenditures by Division
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 79 82
Budgeted and Actual Expenditures by Division
Attachment 1
$1.5
$1.25
$1
$0.5
$0.25
$0
Name
Expenditures
Disaster Preparedness
Animal Control
Community Cable Television
•
oq' oq' oq'
Community Cable Television
Disaster Preparedness
Animal Control
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$183,430 $731,737 $731,737 $307,769 $314,665
$253,869 $313,224 $401,298 $321,605 $323,265
$179,371 $171,127 $182,693 $171,127 $171,127
Total Expenditures:
$616,670 $1,216,088 $1,315,727 $800,501 $809,057
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 80 83
Attachment 1
Animal Control
Name
Expense Objects
Contracted Services
Expenditures by Expense Type
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$253,869 $313,224 $401,298 $321,605 $323,265
Total Expense Objects:
$253,869
$313,224 $401,298
$321,605
$323,265
Name
General Fund
Funding
FY2023 Actual FY2024 Original
$253,869
$313,224
FY2024 Revised
$401,298
FY2025 Proposed
$321,605
FY2026 Forecast
$323,265
Total General Fund:
$253,869
$313,224
$401,298
$321,605
$323,265
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 81 84
Attachment 1
Community Cable Television
Expenditures by Expense Type
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Services & Supplies $1 $150 $150 $150 $150
Contracted Services $179,370 $170,977 $182,543 $170,977 $170,977
Total Expense Objects: $179,371 $171,127 $182,693 $171,127 $171,127
Funding
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
General Fund $134,462 $136,127 $136,127 $136,127 $136,127
Cable N Facilities $44,909 I $35,000 $46,566 $35,000 $35,000
Total: $179,371 $171,127 $182,693 $171,127 $171,127
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 82 85
Attachment 1
Disaster Preparedness
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Services & Supplies (14.8 %)
Contract Services (42.2 % )
Internal Services (18.4 % )
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Service Fund Charges
Contracted Services
Professional Consulting
Housing Loans
Total Expense Objects:
Name
General Fund
Federal COVID-19 Financial Ast
American Rescue Plan Act(ARPA)
Total:
Salaries & Benefits (24.6 % )
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$73,591
$19,010
$2,738
$48,688
$38,626
$0
$777
$183,430
$89,604
$25,203
$45,600
$56,056
$440,274
$75,000
$0
$89,604
$25,203
$45,600
$56,056
$440,274
$75,000
$0
$49,292
$26,274
$45,600
$56,603
$30,000
$100,000
$51,006
$28,135
$45,600
$59,924
$30,000
$100,000
$731,737
$731,737
$307,769
$314,665
FY2023 Actual
$175,653
$777
$7,000
$183,430
Funding
FY2024 Original
$325,428
$0
$406,309
$731,737
FY2024 Revised FY2025 Proposed FY2026 Forecast
$325,428 $307,769 $314,665
$0
$406,309 $0 $0
$731,737 $307,769 $314,665
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 83 86
Attachment 1
City Attorney
The City contracts with an outside f rm, Redwood Public Law, for legal services. In addition to having a
partner specif cally designated as City Attorney for legal services, the f rm has a number of practicing
attorneys specializing in various areas of municipal law who are utilized by the City on an as -needed basis.
The City Attorney provides the following services to the City Council and staff: legal opinions related to City
business; drafts and reviews proposed ordinances, resolutions, and contracts; represents the City in certain
litigation; and provides legal counsel on development review issues.
Accomplishments for 2022-23 and 2023-24
o Provided legal support for City Council initiatives.
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Continue to provide legal support for City Council initiatives which involve new ordinances or resolutions.
Name
Expense Objects
Professional Consulting
Total Expense Objects:
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
411
Contract Services (100 % )
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$670,652 $985,000 $999,415 $985,000 $985,000
$670,652 $985,000 $999,415 $985,000 $985,000
Funding
9' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 84 87
Attachment 1
Name
General Fund
Developer Deposit
Affordable Housing Fund
FY2023 Actual
$485,487
$169,036
$16,128
FY2024 Original
$725,000
$200,000
$60,000
FY2024 Revised
$739,415
$200,000
$60,000
FY2025 Proposed
$725,000
$200,000
$60,000
FY2026 Forecast
$725,000
$200,000
$60,000
Total:
$670,652
$985,000
$999,415
$985,000
$985,000
Organizational Chart
City Attorney
1
Assistant City
Attorney
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 85 88
Attachment 1
Finance Department
The Finance Department is responsible for budget, treasury, accounting, f nancial reporting, and payroll.
Finance staff oversee the implementation and use of the Enterprise Resource System, the administration of
community facilities districts in Dublin, and City debt management.
Accomplishments for 2022-23 and 2023-24
o Successfully converted to the Tyler Munis Financial system, which went live in July 2022.
o Successfully converted to the Tyler Munis Human Capital Management, which went live in April 2023.
o Issued bonds on behalf of the Dublin Crossing Community Facilities District.
o Established the Dublin Ranch Community Facilities Districts.
o Completed Fiscal Year 2022-23 in a surplus position, and prepared a balanced budget for Fiscal Year 2023-
24 in conjunction with all other departments.
o Received the Certif cate of Achievement for Excellence in Financial Reporting from the Government
Finance Off cers Association (GFOA) for the City's Annual Comprehensive Financial Report for the Fiscal
Year 2022-23.
o Conducted a comprehensive user fee study.
o Implemented an electronic purchase order workflow/approval process.
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Propose a balanced General Fund budget for Fiscal Years 2024-25 and 2025-26.
o Assure f scal accountability to the public, in compliance with established accounting standards.
o Provide f nancial oversight and administer all accounting functions with eff ciency and accuracy.
o Review and update the City's Internal Service Equipment Replacement funds to account for aging
infrastructure.
Performance Measure
2024-2l
Projection
25-26
Receive Unqualif ed Audit Opinion. Yes
Receive Distinguished Budget
Presentation award from GFOA. Yes
Consecutive years receiving award
for GFOA's Excellence in Financial 34
Reporting.
Average number of days from
approved invoice received to check 4
issuance.
Average number of days from
customer payment received to cash 7 7
receipt posting.
Percent of State Controller's annual
f nance reports completed and f led 100% 100%
by deadlines.
Yes
Yes
35
4
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 86 89
Attachment 1
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (0.4%)
Services & Supplies (2.2 % )
Internal Services (7.9 % )
Contract Services (20.8 % )
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Services
Contracted Services
Professional Consulting
Capital Outlay
FY2023 Actual FY2024 Original
$1,278,738
$457,929
$18,989
$144,391
$169,910
$79,474
so
$1,223,780
$486,423
$51,890
$200,473
$16,550
$538,500
$10,000
Salaries & Benefits (68.6 % )
FY2024 Revised FY2025 Proposed FY2026 Forecast
$1,223,780
$486,423
$51,890
$200,473
$128,653
$571,462
$10,000
$1,202,352
$455,688
$53,507
$192,175
$17,378
$486,675
$10,000
$1,244,078
$464,922
$55,210
$197,205
$18,251
$511,009
$10,000
Total Expense Objects:
$2,149,430
$2,527,616
$2,672,681
$2,417,775
$2,500,675
Name
General Fund
FY2023 Actual
$2,149,430
Funding
FY2024 Original
$2,527,616
FY2024 Revised FY2025 Proposed
$2,672,681 $2,417,775
FY2026 Forecast
$2,500,675
Total General Fund:
$2,149,430
$2,527,616
$2,672,681
$2,417,775
$2,500,675
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 87 90
Attachment 1
(Personnel Allocation
(Finance Director
(Accountant
(Accounting Manager
IAsst. Finance Director
(Financial Analyst
(Management Analyst II
(Senior Accountant
(Senior Finance Technician
(Senior Off ce Assistant
f Total Positions
Organizational Chart
Finance Director
Accounting
Manager
FY2023 Actual FY2024 Adopted
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
8.001
Finance
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
8.001
FY2024
Amended
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
8.00'
FY2025 Budget FY2026 Forecast
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
8.00'
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
8.00
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 88 91
Attachment 1
Non -Departmental
The Non -Departmental budget accounts for activities that are managed by staff across various
departments, including funding for the Dougherty Regional Fire Authority (a closed beneft plan), Library
Services and Human Services programs, and Non -Departmental Other (asset replacements, General Fund
projects using reserves, administrative fees, etc).
Accomplishments for 2022-23 and 2023-24
o Continued to make additional payments towards the City's unfunded retirement costs.
o Made an additional $3.46 million payment to reduce the City's share of the Dougherty Regional Fire
Authority Unfunded Pension Liability.
o Conducted a Human Services Needs Assessment.
o Conducted an actuarial update on the City's Other Post -Employment Benef t Plan.
o Contributed $2 million annually to the City's Equipment Replacement Fund for preventative
maintenance.
o Continued to fund additional hours of operation of the Dublin Library.
o Purchased replacement vehicles in the City's fleet.
o Continued to provide American Rescue Plan Act (ARPA) funds to the community.
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Contribute annually to the City's Equipment Replacement Fund for preventative maintenance costs
o Conduct a new actuarial update on the City's Other Post -Employment Benef t Plan.
o Procure necessary replacement assets, as well as new supplies and materials, for City -operated facilities
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 89 92
Attachment 1
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Services & Supplies (0.2%)
Capital Outlay (9.8 % )
Transfers Out (25 % )
Other (20.3 % )
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Utilities
Contracted Services
Professional Consulting
Capital Outlay
Other
Transfers Out
Contract Services (22.6%)
Salaries & Benefits (22.1 % )
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$250
$5,249,108
$11,092
$423
$1,738,125
$95,439
$2,945,749
$1,939,678
$2,052,760
$6,000
$2,787,022
$17,900
$0
$1,659,949
$195,000
$567,500
$1,715,760
$2,056,600
$6,000
$2,787,022
$18,102
$0
$1,819,194
$217,063
$1,255,674
$1,675,650
$2,056,600
$0
$1,816,973
$12,900
$1,656,436
$201,000
$807,900
$1,668,650
$2,050,000
$0
$1,898,200
$12,900
$1,692,765
$199,500
$699,790
$1,665,250
$2,050,000
Total Expense Objects:
$14,032,624 $9,005,731
$9,835,306
$8,213,859
$8,218,405
Name
General Fund
General Fund Designated Resery
Vehicle Abatement
Affordable Housing Fund
Community Development Block Gr
American Rescue Plan Act(ARPA)
Federal Grants - General
Community Park Improvements
FY2023 Actual
$9,039,140
$32,981
$29,382
$0
$307,484
$163,000
$389,481
$10,650
Funding
FY2024 Original
$6,882,231
$0
$50,000
$8,000
$105,600
$163,000
$0
$0
FY2024 Revised
$6,956,192
$0
$50,000
$8,000
$115,395
$186,595
$0
$0
FY2025 Proposed
$5,793,459
$50,000
$8,000
$105,600
$163,000
$0
FY2026 Forecast
$5,847,320
$50,000
$8,000
$105,600
$163,000
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 90 93
Attachment 1
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Neighborhood Park Improvements $1,600 $0 $9,050 $0 $0
Fire Impact Fees $200,000 $100,000 $100,000 $50,000 $50,000
EDTIF Category1 $0 $50,000 $75,000 $50,000 $50,000
EDTIF Category 2 $3,059 $10,000 $10,000 $10,000 $10,000
Vehicles Replacement $470,578 $207,000 $558,377 $538,000 $540,000
Facilities Replacement $2,178,806 $0 $60,000 $0 $0
Equipment Replacement $286,387 $360,500 $637,297 $269,900 $159,790
IT Fund $3,478 $0 $0
Retiree Health $916,598 $1,069,400 $1,069,400 $1,175,900 $1,234,695
Total:
$14,032,624 $9,005,731 $9,835,3061 $8,213,859 $8,218,405
$15
$12.5
$10
c
$7.5
$5
$2.5
$0
Name
Expenditures
Non -Departmental $6,763,337 $5,672,050 $5,755,382 $4,562,150 $4,563,750
Human Services $622,383 $453,490 $511,558 $454,000 $454,000
Library Services $638,823 $671,349 $671,349 $708,836 $740,165
Dougherty Regional Fire Authority $4,254,392 $571,942 $571,942 $505,073 $526,005
ISF $1,720,708 $1,636,900 $2,325,074 $1,983,800 $1,934,485
GF Reserve Projects $32,981 $0 $0
Expenditures by Division
Budgeted and Actual Expenditures by Division
1
1 •
I
co
4-0
• GF Reserve Projects
• Human Services
• Dougherty Regional Fire Authority
• Library Services
• ISF
• Non -Departmental
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Total Expenditures:
$14,032,624 $9,005,731
$9,835,306 $8,213,859
$8,218,405
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 91 94
Attachment 1
Organizational Chart
Non -Departmental!
Other Contracts
Non -Departmental
Dougherty Regional Fire
Authority
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 92 95
Attachment 1
Dougherty Regional Fire Authority
The Non -Departmental Other budget funds items that are not allocated to another budget activity. For
example, this includes costs associated with replacement of capital assets, credit card processing fees,
administrative fees associated with part-time employee retirement system charges (PARS), the commute
alternative incentive program for employees, funding to make additional contributions to CaIPERS,
administrative fees for property tax administration charges, banking fees, and preventative maintenance
funding. In addition, the budget funds the City's estimated share of the Dougherty Regional Fire Authority
(DRFA) liabilities. Prior to the City's contracting within Alameda County Fire Department in July 1997, the
Dougherty Regional Fire Authority provided services to the cities of Dublin and San Ramon. DRFA continues
to exist as a Joint Powers Authority, only of the purposes of distributing the outstanding liabilities and assets
to the cities.
Expenditures by Expense Type
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Benef is $4,249,992 $571,942 $571,942 $499,073 $521,505
Professional Consulting $4,400 $0 $0 $6,000 $4,500
Total: $4,254,392 $571,942 $571,942 $505,073 $526,005
Name
General Fund
Funding
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$4,254,392 $571942 $571,942 $505,073 $526,005
Total General Fund: $4,254,392 $571,942 $571,942 $505,073 $526,005
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 93 96
Attachment 1
Human Services
The City's Human Services Grants Program provides f nancial support to local non -prof t organizations
serving Dublin residents through designated funding sources: 1) the City's General Fund; 2) the Federal
Community Development Block Grant program; 3) the American Rescue Plan Act; and 4) the City's
Affordable Housing Fund. The Grants Program includes a competitive application process, mandatory
participation in meetings and presentations, and strict f nancial reporting requirements. Funding is
recommended annually by the Human Services Commission and awarded by the City Council to
organizations that best meet the community's needs in keeping with the Grant Program guidelines.
Name
Salaries & Wages
Benef is
Services & Supplies
Contracted Services
Contribution to Other Agency
Total:
Expenditures by Expense Type
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$250 $6,000 $6,000 $0 $0
$7 $180 $180 $0 $0
$2,101 $2,400 $2,602 $2,400 $2,400
$606,954 $431,000 $488,866 $437,600 $437,600
$13,071 $13,910 $13,910 $14,000 $14,000
$622,383I $453,490I $511,5581 $454,000 I $454,000
Funding
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
General Fund $151,899 $183,490 $208,168 $177,400 $177,400
Affordable Housing Fund $0 $8,000 $8,000 $8,000 $8,000
Community Development Block Gr $307,484 $99,000 $108,795 $105,600 $105,600
American Rescue Plan Act(ARPA) $163,000 $163,000 $186,595 $163,000 $163,000
Total:
$622,383 I
$453,490I $511,558I
$454,0001 $454,000
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 94 97
Attachment 1
Library Services
The Dublin Public Library is owned by the City of Dublin and library services are provided through a contract
agreement with the Alameda County Library System.
Name
Utilities
Contracted Services
Expenditures by Expense Type
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$423 $0 $0
$638,400 $671,349 $671,349 $708,836 $740,165
Total:
$638,823
$671,349
$671,349
$708,836
$740,165
Name
General Fund
FY2023 Actual
$638,823
Funding
FY2024 Original
$671,349
FY2024 Revised
$671,349
FY2025 Proposed
$708,836
FY2026 Forecast
$740,165
Total General Fund:
$638,823
$671,349
$671,349
$708,836
$740,165
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 95 98
Attachment 1
Non -Departmental Other
The Non -Departmental Other budget funds items that are not allocated to another budget activity. For
example, this includes costs associated with replacement of capital assets, credit card processing fees,
administrative fees associated with part-time employee retirement system charges (PARS), the commute
alternative incentive program for employees, funding to make additional contributions to CaIPERS,
administrative fees for property tax administration charges, banking fees and preventative maintenance
funding.
Name
Benef is
Services & Supplies
Contracted Services
Professional Consulting
Capital outlay- Expendable
Capital Outlay- ISF
Capital Outlay - Depreciation
Budgeted Contingency
Miscellaneous
Interest Payments
Principal Payments
Transfers Out
Expenditures by Expense TypE
FY2023 Actual
$999,108
$8,991
$492,772
$91,039
$68,183
$742,428
$2,135,139
$0
$593,557
$678,050
$655,000
$2,052,760
FY2024 Original
$2,214,900
$15,500
$557,600
$195,000
$0
$567,500
$0
$210,000
$160,000
$651,850
$680,000
$2,056,600
FY2024 Revised
$2,214,900
$15,500
$658,979
$217,063
$60,000
$1,195,674
$0
$210,000
$119,890
$651,850
$680,000
$2,056,600
FY2025 Proposed
$1,317,900
$10,500
$510,000
$195,000
$0
$807,900
$210,000
$110,000
$624,650
$710,000
$2,050,000
FY2026 Forecast
$1,376,695
$10,500
$515,000
$195,000
$0
$699,790
$210,000
$110,000
$596,250
$735,000
$2,050,000
Total:
$8,517,027
$7,308,950
$8,080,457
$6,545,950 $6,498,235
Name
General Funds
Vehicle Abatement
Community Development Block Gr
Federal Grants - General
Community Park Improvements
Neighborhood Park Improvements
Fire Impact Fees
EDTIF Category 1
EDTIF Category 2
Vehicles Replacement
Facilities Replacement
Equipment Replacement
IT Fund
Retiree Health
FY2023 Actual
$4,027,008
$29,382
$0
$389,481
$10,650
$1,600
$200,000
$0
$3,059
$470,578
$2,178,806
$286,387
$3,478
$916,598
Funding
FY2024 Original
$5,455,450
$50,000
$6,600
$0
$0
so
$100,000
$50,000
$10,000
$207,000
$0
$360,500
$0
$1,069,400
FY2024 Revised FY2025 Proposed FY2026 Forecast
$5,504,732
$50,000
$6,600
$0
$0
$9,050
$100,000
$75,000
$10,000
$558,377
$60,000
$637,297
$0
$1,069,400
$4,402,150
$50,000
$4,403,750
$50,000
so so
so
$0
$50,000
$50,000
$10,000
$538,000
$0
$269,900
$0
$50,000
$50,000
$10,000
$540,000
$0
$159,790
$1,175,900 $1,234,695
ITotal:
$8,517,027
$7,308,950
$8,080,457
$6,545,950 $6,498,235
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 96 99
Attachment 1
Community Development
The Community Development Department consists of four divisions: Building and Safety, Planning, Housing,
and Code Enforcement. Oversight and coordination of the activities of the four divisions is the responsibility
of the Community Development Director. The Department works to ensure that established land
development policies are implemented and enforced in a manner that is consistent with the high standards
set by the City Council and the community.
The Community Development Department also provides lead staff support to the Planning Commission. It is
the mission of the Department to ensure that residential and commercial development projects are of the
highest quality and design and are environmentally sustainable for a deserving community, that the
buildings are safe, eff cient, and constructed in accordance with internationally recognized standards, that
the housing needs of all residents are addressed, and that property within the City is maintained in
accordance with the standards established by the Dublin Municipal Code.
Accomplishments for 2022-23 and 2023-24
o Prepared the 2023-2031 Housing Element.
o Prepared updates to the Inclusionary Zoning Ordinance and Non -Residential Development Affordable
Housing Impact Fees and updated the methodology for establishing Affordable Housing In -Lieu Fees.
o Prepared amendments to the Downtown Dublin Specif c Plan to implement the Preferred Plan approved
by the City Council.
o Processed the development application for The DC project which implements the Preferred Plan
approved by the City Council.
o Implemented EnerGov as the City's new permit system for managing, tracking, and monitoring
development activities.
o Facilitated the production of 414 affordable housing units for seniors and families.
o Prepared Construction and Fire Code Amendments for the adoption of the 2022 Edition of the California
Building and Standards Codes.
o Prepared amendments to the Green Building Code to include requirements for the use of low carbon
concrete.
o Consolidated Code Enforcement activities for Building, Planning, Housing, Public Works, and Fire
Prevention into a single division.
o Facilitated new construction starts (over 500 new dwelling units).
o Facilitated new construction completions (over 700 new dwelling units, Grafton Plaza, Dublin Nissan and
Inf nity).
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 97 100
Attachment 1
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Implement the 2023-2031 Housing Element Programs.
o Facilitate the acquisition of Transit Center Site D-1 for an affordable housing development.
o Revise the City's First Time Homebuyer Loan Program.
o Update the City's Guide to the Inclusionary Zoning Regulations.
o Update the City's Construction and Fire Codes in accordance with State law and the 2025 Edition of the
California Building and Standards Codes
o Advance senior and assisted living projects as developers prepare building permits.
6
n
(Building permits issued.
New dwelling units started.
New dwelling units f naled.
New First Time Homebuyer Loans
processed.
2,500
221
795
6
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Utilities (0.09%)
Capital Outlay (0.7 % )
Services & Supplies (1.7 % )
Other (4.6%)
Internal Services (7.2 %)
Contract Services (29.2 % )
2,600
328
283
6
Salaries & Benefits (56.5 % )
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Salaries & Wages $2,322,274 $2,593,067 $2,593,067 $2,858,358 $2,957,546
Benef is $745,650 $874,193 $874,193 $1,080,604 $1,145,007
Services & Supplies $49,324 $86,269 $86,269 $118,258 $102,124
Internal Services $440,313 $533,930 $533,030 $503,352 $519,508
Utilities $1,615 $4,620 $4,620 $6,540 $6,540
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 98 101
Attachment 1
Name
Contracted Services
Professional Consulting
Capital Outlay
Other
FY2023 Actual
$1,541,629
$778,466
$2,620
$0
FY2024 Original
$1,632,578
$389,223
$2,000
$160,000
FY2024 Revised
$1,799,005
$903,285
$10,563
$4,998,450
FY2025 Proposed
$1,683,250
$351,444
$47,000
$320,000
FY2026 Forecast
$1,783,345
$351,444
$47,000
$320,000
Total Expense Objects:
$5,881,891
$6,275,880 $11,803,381
$6,968,805
$7,232,514
Name
General Fund
Developer Deposit
Affordable Housing Fund
Community Development Block Gr
American Rescue Plan Act(ARPA)
Building Homes and Jobs Act
State Housing Grant
FY2023 Actual
$4,646,100
$615,750
$396,549
$0
$0
$837
$222,655
Funding
FY2024 Original
$5,173,287
$469,673
$632,920
$0
$0
$0
so
FY2024 Revised FY2025 Proposed FY2026 Forecast
$5,357,860
$441,168
$5,189,852
$219,130
$593,941
$998
$432
$5,908,423
$252,444
$807,938
$0
$0
$0
so
$6,155,887
$252,444
$824,183
so
so
$0
so
Total:
$5,881,891
$6,275,880
$11,803,381
$6,968,805
$7,232,514
$12.5
$10
$7.5
0
0
$5
$0
cifr
4-ry
Name
Expenditures
Housing
Planning
Building & Safety
Expenditures by Division
Budgeted and Actual Expenditures by Division
J
FY2023 Actual FY2024 Original
$397,034
$2,579,919
$2,904,937
$632,920
$2,629,651
$3,013,309
El
ti<0
-07
FY2024 Revised
$5,568,302
$3,078,207
$3,156,872
• Code Enforcement
• Housing
• Planning
• Building & Safety
FY2025 Proposed FY2026 Forecast
$807,938
$2,137,286
$3,254,509
$824,183
$2,220,095
$3,410,434
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 99 102
Attachment 1
Name
Code Enforcement
FY2023 Actual
$0
FY2024 Original
$0
FY2024 Revised
$0
Total Expenditures:
$5,881,891
$6,275,880
$11,803,381
FY2025 Proposed FY2026 Forecast
$769,072 $777,802
$6,968,8051 $7,232,514
Organizational Chart
Community Development
❑irector
1
Chief Building Official
1
f
Assistant Community
Development Director
Building and Safety
Code Enforcement
Planning
Housing
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 100 103
Personnel Allocation
Attachment 1
'Personnel Allocation
(Community Development Director
(Administrative Aide
(Assistant Director of Community Dev.
(Assistant Planner
(Associate Planner
Chief Building Off cial
Code Enforcement Off cer
Off ce Assistant II
Permit Technician
Plan Check Engineer
Plans Examiner
Principal Planner
Senior Code Enforcement Off cer
Senior Management Analyst
Senior Off ce Assistant
Senior Planner
[Total Positions
FY2023 Actual FY2024 FY2024 FY2025
Adopted Amended Budget
1.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
2.00
1.00
1.00
2.00
1.00
2.00
1.00
19.001
1.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
2.0C,
1.0C,
1.0C,
2.0C,
1.0C,
2.0C,
1.0C,
19.001
1.00 1.00
1.00 1.00
1.00 1.00
1.00 1.00
1.00 1.00
2.00 2.00
2.00 2.00
2.00 2.00
1.00 1.00
1.00 1.00
2.00 2.00
1.00
1.00 1.00
2.00 2.00
1.00 1.00
19.001 20.001
FY2026 Forecast
1.00
1.00
1.00
1.00
1.00
2.00
2.00
2.00
1.00
1.00
2.00
1.00
1.00
2.00
1.00
20.00
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 101 104
Attachment 1
Planning
The Planning Division, under the oversight of the Assistant Community Development Director, is responsible
for providing support to the City Council and the Planning Commission in the development of land use
policy and the review and regulation of land development. Division responsibilities include processing and
reviewing development applications for new, renovated, and re -purposed residential, retail commercial,
off ce, and industrial projects; preparing updates and amendments to the Dublin General Plan;
administering the Zoning Code; ensuring compliance with the California Environmental Quality Act (CEQA)
for planning applications; and working in cooperation with local, regional, and state planning and permitting
agencies.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Utilities (0.07 i )
Services & Supplies (2.2 % )
Contract Services (10.9 % )
Internal Services (11.3 % )
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Services
Utilities
Contracted Services
Professional Consulting
Salaries & Benefits (75.6 % )
FY2023 Actual FY2024 Original FY2024 Revised
$1,188,962
$349,620
$21,939
$200,451
$1,615
$59,465
$757,868
$1,386,013
$464,580
$53,172
$256,601
$2,820
$77,242
$389,223
$1,386,013
$464,580
$53,172
$256,601
$2,820
$108,669
$806,352
FY2025 Proposed FY2026 Forecast
$1,189,092
$427,024
$46,725
$240,771
$1,500
$80,730
$151,444
$1,230,354
$454,691
$47,712
$248,664
$1,500
$85,730
$151,444
Total Expense Objects:
$2,579,919 $2,629,651
$3,078,207
$2,137,286 $2,220,095
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 102 105
Attachment 1
Funding
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
General Funds $2,356,427 $2,629,651 $2,642,156 $2,137,286 $2,220,095
American Rescue Plan Act(ARPA) $0 $0 $434,621 $0 $0
Building Homes and Jobs Act $837 $0 $998 $0 $0
State Housing Grant $222,655 $0 $432 $0 $0
Total:
$2,579,919
$2,629,651
$3,078,207 $2,137,286
$2,220,095
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 103 106
Attachment 1
Building and Safety
The Building and Safety Division is responsible for construction plan review, the issuance of building permits
and the inspection of construction work in the City of Dublin to safeguard the health, property, and public
welfare of the community. The Chief Building Off cial is responsible for the administration and enforcement
of the City's Building Codes, Building Maintenance Code, Universal Design and Green Building Ordinances,
and the administration of the City's Waste Management Plan. The Division is responsible for the Federal
Flood Plain Management program in coordination with the Federal Emergency Management Agency.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Capital Outlay (0.06 %)
Utilities (0.08%)
Services & Supplies (1.2 %)
Internal Services (6.3%)
Salaries & Benefits (44.7 % )
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Services
Utilities
Contracted Services
Capital outlay - Expendable
Total Expense Objects:
Name
FY2023 Actual
$929,729
$308,964
$24,334
$193,265
$0
$1,446,024
$2,620
$2,904,937
FY2023 Actual
FY2024 Original FY2024 Revised
$952,742
$324,900
$26,180
$219,701
$1,800
$1,485,986
$2,000
$3,013,309
Funding
$952,742
$324,900
$26,180
$219,701
$1,800
$1,620,986
$10,563
$3,156,872
FY2024 Original FY2024 Revised
Contract Services (47.6%)
FY2025 Proposed FY2026 Forecast
$1,051,917
$403,545
$39,640
$205,318
$2,520
$1,549,570
$2,000
$3,254,509
FY2025 Proposed
$1,088,378
$423,987
$36,640
$212,244
$2,520
$1,644,665
$2,000
$3,410,434
FY2026 Forecast
e ' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 104 107
Attachment 1
Name
General Funds
Total General Funds:
FY2023 Actual
$2,904,937
$2,904,937
FY2024 Original
$3,013,309
FY2024 Revised
$3,013,309
$3,156,872
$3,156,872
FY2025 Proposed FY2026 Forecast
$3,254,509 $3,410,434
$3,254,5091 $3,410,434
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 105 108
Attachment 1
Housing
Overseen by the Assistant Community Development Director, the Housing Division helps provide safe,
decent, and suitable living environments for lower -income Dublin residents. Affordable housing
responsibilities include the implementation of the Inclusionary Zoning Ordinance and other housing
programs such as the First -Time Home Buyer Loan Program. The Housing Division coordinates with current
and future residential developers to develop Affordable Housing Agreements, creates marketing and
management plans for inclusionary units, and works to qualify applicants for the ownership of new and
resale Below -Market -Rate Units. The Division works with non-proft housing developers in planning and
f nancing the construction of new and renovated affordable housing in Dublin.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Services & Supplies (0.9 % )
Contract Services (6.6 % )
Internal Services (7.1 % )
Other (39.6%)
Name
Salaries & Wages
Benef is
Services & Supplies
Internal Services
Contracted Services
Professional Consulting
Loans
Contribution to Other Agency
Miscellaneous
FY2023 Actual
$203,583
$87,065
$3,051
$46,597
$36,139
$20,599
$0
so
$0
FY2024 Original
$254,312
$84,713
$6,917
$57,628
$69,350
$0
$160,000
$0
$0
FY2024 Revised
$254,312
$84,713
$6,917
$57,628
$69,350
$96,932
$4,620,000
$159,320
$219,130
Salaries & Benefits (45.8 % )
FY2025 Proposed
$276,245
$94,009
$7,471
$57,263
$52,950
$0
$320,000
$0
$0
FY2026 Forecast
$285,833
$100,350
$6,450
$58,600
$52,950
$0
$320,000
so
so
Total:
$397,034
$632,920
$5,568,302
$807,938 $824,183
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 106 109
Attachment 1
Funding
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
General Fund $485 $0 $0
Affordable Housing Fund $396,549 $632,920 $5,189,852 $807,938 $824,183
Community Development Block Gr $0 $0 $219,130 $0 $0
American Rescue Plan Act(ARPA) $0 $O $159,320 $0 $0
Total:
$397,034 $632,920
$5,568,302 $807,938
$824,183
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 107 110
Attachment 1
Code Enforcement
The Code Enforcement Division was established to promote, protect, and maintain the safety, health, and
welfare of our residents. Code Enforcement staff is responsible for the enforcement of the Dublin Municipal
Code in coordination with the Building and Planning Division, Public Works Department, and Fire
Prevention.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Utilities (0.3 % )
Services & Supplies (3.2 % )
Capital Outlay (5.9 % )
Contract Services (26 % )
Salaries & Benefits (64.6%)
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Salaries & Wages $0 $0 $0
Benef is $0 $0 $0
Services & Supplies $0 $0 $0
Utilities $0 $0 $0
Professional Consulting $0 $0 $0
Capital outlay - Expendable $0 $0 $0
$341,104
$156,026
$24,422
$2,520
$200,000
$45,000
$352,981
$165,979
$11,322
$2,520
$200,000
$45,000
Total Expense Objects:
so so
so
$769,072
$777,802
Name
General Funds
General Funds
FY2023 Actual
Funding
FY2024 Original FY2024 Revised
FY2025 Proposed FY2026 Forecast
$0 $0 $0 $769,072 $777,802
Total General Funds:
so
$769,072 $777,802
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 108 111
Attachment 1
Fire Services
Fire Services consists of the Fire Operations and Fire Prevention Divisions. Fire Operations is provided under
a contract with the Alameda County Fire Department (ACFD), and includes f re suppression, advanced life
support, emergency medical response, special operations response, and hazardous materials response.
Suppression and prevention personnel are assigned to provide service from one of the three f re stations
and/or the f re prevention off ce located in Dublin. The Fire Prevention Division, which includes Fire Code
compliance, is handled primarily by City of Dublin staff.
Accomplishments for 2022-23 and 2023-24
o Expanded the network of GPS-enabled traff c preemption devices.
o Completed 100% of plan checks on time for Fiscal Year 2023-2024 to date.
o Reduced the cost of City Fire Code Administration services through the implementation of a revised
service staff ng model.
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Complete 100% of the f re plan checks routed by the assigned deadline.
o Improve response and turn out times percentages for emergency calls.
o Archive for public view the remaining paper f re documents and continue with the transition to become a
paperless operation in Dublin Fire Prevention.
o Continue to expand the network of GPS-enabled traff c preemption devices throughout Dublin.
Performance Measure
Percentage of plan checks
completed on time.
Percentage of response turnout
time for emergency calls.
100% 100%
91% 91%
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 109 112
Attachment 1
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Services
Contracted Services
Capital Outlay
Total Expense Objects:
Name
General Fund
EMS Special Revenue
Equipment Replacement
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Salaries & Benefits (0.5%)
Services & Supplies (1.2 % )
Internal Services (2.5%)
FY2023 Actual FY2024 Original
$67,440
$17,779
$110,157
$429,017
$15,404,620
$0
$16,029,013
FY2023 Actual
$15,847,525
$181,488
so
$71,601
$23,940
$143,787
$438,802
$16,514,040
$240,000
$17,432,170
Contract Services (95.8%)
FY2024 Revised
Funding
FY2024 Original
$16,996,560
$265,610
$170,000
$71,601
$23,940
$143,787
$438,802
$16,514,040
$240,000
$17,432,170
FY2025 Proposed FY2026 Forecast
$76,434
$17,918
$224,709
$475,517
$18,179,257
so
$18,973,835
FY2024 Revised
$16,996,560
$265,610
$170,000
FY2025 Proposed
$18,684,256
$289,579
so
$79,087
$10,707
$235,539
$519,757
$19,355,838
$0
$20,200,928
FY2026 Forecast
$19,908,962
$291,966
$0
Total:
$16,029,013
$17,432,170
$17,432,170
$18,973,835
$20,200,928
Expenditures by Division
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 110 113
Budgeted and Actual Expenditures by Division
Attachment 1
$25
$20
$10
$5
$0
FJ�09' Fy�o<� Fy�o�� o<0 FA�o�6
• Fire Prevention
• Fire Services Contract
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expenditures
Fire Services Contract $15,510,777 $16,886,057 $16,886,057 $18,390,866 $19,578,277
Fire Prevention $518,236 $546,113 $546,113 $582,969 $622,651
Total Expenditures: $16,029,013 $17,432,170 $17,432,170 $18,973,835 $20,200,928
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 111 114
Attachment 1
Fire Operations Services
(Contract with Alameda
County Fire Department)
(Personnel Allocation
(Off ce Assistant II
Total Positions
Organizational Chart
City of Dublin
Fire Chief
Contract - Alameda
County
Fire Marshal
— Contract - Alameda
County
Personnel Allocation
Fire Prevention
FY2023 Actual FY2024 Adopted FY2024 Amended FY2025 Budget FY2026 Forecast
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00I
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 112 115
Attachment 1
Fire Operations
Fire Operations services provided by ACFD include f re suppression, emergency medical services, hazardous
materials response, and special operations response. ACFD provides line personnel to the City's three f re
stations; these personnel provide f rst responder/paramedic services on three engines and one truck
company.
Name
Expense Objects
Services & Supplies $109,708
Contracted Services $15,401,069
Capital Outlay $0
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Services & Supplies (1.2%i
ll",
Contract Services (98.8 % )
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$137,017
$16,509,040
$240,000
$137,017
$16,509,040
$240,000
$216,609
$18,174,257
$o
$227,439
$19,350,838
$0
Total Expense Objects:
$15,510,777 $16,886,0571 $16,886,0571
$18,390,866
$19,578,277
Name
General Funds
EMS Special Revenue
Equipment Replacement
FY2023 Actual
$15,332,840
$177,937
$o
Funding
FY2024 Original
$16,450,447
$265,610
$170,000
FY2024 Revised
$16,450,447
$265,610
$170,000
FY2025 Proposed
$18,101,287
$289,579
$o
FY2026 Forecast
$19,286,311
$291,966
$0
Total:
$15,510,777
$16,886,057
$16,886,057
$18,390,866
$19,578,277
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 113 116
Attachment 1
Fire Prevention
Fire Prevention services are provided primarily by City staff, and include plan check and inspection services.
The Fire Prevention Division ensures that new and existing businesses and construction meet the safety
standards adopted by the City Council and the State of California.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Contract Services (0.9 % )
Services & Supplies (1.4 % )
Salaries & Benefits (16.2%)
Internal Services (81.6 % )
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Salaries & Wages $67,440 $71,601 $71,601
Benef is $17,779 $23,940 $23,940
Services & Supplies $449 $6,770 $6,770
Internal Services $429,017 $438,802 $438,802
Contracted Services $3,551 $5,000 $5,000
$76,434
$17,918
$8,100
$475,517
$5,000
$79,087
$10,707
$8,100
$519,757
$5,000
Total Expense Objects: $518,236
$546,1131 $546,113
$582,969
$622,651
Name
General Funds
EMS Special Revenue
FY2023 Actual
$514,685
$3,551
Funding
FY2024 Original FY2024 Revised FY2025 Proposed
$546,113 $546,113 $582,969
$0 $0
FY2026 Forecast
$622,651
Total:
$518,236
$546,113
$546,113
$582,969
$622,651
e' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 114 117
Attachment 1
Police Services
Police Services are provided to Dublin via a contract with Alameda County Sheriffs Off ce. The Dublin Police
Services Department consists of 62 sworn off cers, four non -sworn Sheriff's Technicians, one non -sworn
Crime Technician, one non -sworn Info Systems Technician, one Behavioral Health Unit Supervisor, two
Behavioral Health Clinicians, two Retired Annuitants, one Sheriff's Off ce Cadet and four City personnel. The
Department provides the following services to the community: Crime Prevention, School Resource Off cers,
Behavioral Health, Investigations, Special Investigations, Patrol, and Traff c Enforcement. The Police Services
budget is arranged into three divisions: Police Operations, Police Operations Support, and Crossing Guards.
The County Sheriff, under consultation with the City, designates the Commanding Off cer who functions and
is empowered to act as the City's Police Chief. Patrol, criminal investigation, traff c, crime prevention, and
off ce management functions are performed from the Public Safety Building located at 6361 Clark Avenue.
Dispatch and additional data processing functions are handled at the Alameda County Sheriff's Off ce.
Accomplishments for 2022-23 and 2023-24
o Awarded a $874,639 grant from the California Department of Justice for a three-year tobacco enforcement
and education program. The grant funds the salary and benef is for an additional School Resource Off cer,
bringing the total number of sworn staff to 62.
o Awarded a $81,000 grant from the California Off ce of Traff c Safety for a year -long program of special
enforcement and public awareness efforts to prevent traff c-related deaths and injuries.
o Hosted the annual National Night Out, during which members of Dublin Police engaged with
approximately 1,000 residents across 30 neighborhoods.
o Re-established the D.A.R.E. Program in Dublin schools, educating over 800 students.
o Established a Real -Time Crime Center that is operated by the addition of a Sheriff's Technician, allowing
law enforcement off cers to respond quickly and eff ciently, with improved operational intelligence and
with a proactive emphasis on off cer, citizen, and community safety.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 115 118
Attachment 1
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
i
o Maintain and enhance the quality of life in Dublin by collaborating and building strong partnerships with
the citizens of Dublin.
o Work with the City Manager to evaluate and plan for current and future staff ng needs for the police
department.
o Work with County off cials on Santa Rita Jail release procedures and services to improve the safety of
adjacent neighborhoods.
o Continue to invest in public safety technology that advances proactive community policing and protects
citizens and law enforcement.
o Establish a Business Watch program to collaboratively address commercial theft.
o Restructure and improve the Neighborhood Watch program to bring together the community's interests
in crime deterrence, volunteerism, and neighborhood preparedness.
o Work with Alameda County Fire on upgrades to f re stations to improve safety and eff ciency of operations.
o Develop a more comprehensive security infrastructure for City facilities, including video surveillance,
building access and improvements, and alarm systems.
Performance Measure7
Drug take -back events held.
Neighborhood Watch meetings
held.
Coffee with a Cop events held.
Pizza with the Police events held.
National Night Out event held.
School awareness presentations
made.
DARE program - number of student
graduates.
Group talks/service organizations
meetings held.
Citizen Academy meetings held.
Youth Academy meetings held.
Explorer Program meetings held.
2 2
30 30
3 3
3 3
1 1
90 90
900 1000
140 140
10 10
10 10
10 10
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 116 119
Attachment 1
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Utilities (0.1%)
Capital Outlay (0.5%)
Salaries & Benefits (1.6%)
Internal Services (4.3%)
Services & Supplies (5.9 % )
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Services
Utilities
Contracted Services
Capital Outlay
FY2023 Actual FY2024 Original
$299,284
$128,063
$1,314,750
$1,213,776
$29,084
$24,732,789
$119,276
$329,616
$127,080
$1,522,089
$1,173,658
$40,263
$26,458,288
$29,547
Contract Services (87.7 % )
FY2024 Revised FY2025 Proposed FY2026 Forecast
$329,616
$127,080
$1,560,904
$1,173,658
$40,263
$26,975,970
$278,513
$361,998
$131,699
$1,829,028
$1,319,715
$30,100
$27,214,213
$160,000
$374,600
$122,779
$1,829,228
$1,385,568
$30,700
$28,173,670
$105,000
Total Expense Objects:
$27,837,022 $29,680,541
$30,486,005
$31,046,753
$32,021,545
Name
General Fund
State Seizure/Special Activity
Vehicle Abatement
SLES/COPS Fund - CA
State Enforcement Grants
American Rescue Plan Act(ARPA)
FY2023 Actual
$26,721,616
$47,650
$35,677
$100,000
$180,135
$751,943
Funding
FY2024 Original
$28,591,211
$29,547
$0
$100,000
$331,681
$628,102
FY2024 Revised FY2025 Proposed FY2026 Forecast
$28,856,883
$162,980
$0
$100,000
$331,681
$1,034,461
$30,368,982
$0
$0
$0
$677,771
$31,310,005
$0
$0
$0
$711,540
Total:
$27,837,022
$29,680,541 $30,486,005
$31,046,753
$32,021,545
Expenditures by Division
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 117 120
Budgeted and Actual Expenditures by Division
Attachment 1
$35
$30
$25
$10
$5
$0
Name
Expenditures
Police Contract
Police Operations Support
Police - Crossing Guards
■
•
Police - Crossing Guards
Police Operations Support
• Police Contract
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$24,997,770 $26,599,445 $27,097,127 $27,472,696 $28,345,188
$2,512,230 $2,773,364 $3,081,145 $3,170,002 $3,235,937
$327,021 $307,732 $307,732 $404,055 $440,420
Total Expenditures:
$27,837,022 $29,680,541 $30,486,005 $31,046,753 $32,021,545
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 118 121
Attachment 1
Organizational Chart
City of Dublin
Sheriff
Contract - Alameda County
Police Operations
Personnel Allocation
(Administrative Aide
(Administrative Technician
(Off ce Assistant II
'Total Positions
Police Commander
(Contract with Alameda County)
Police Operations Support
Personnel Allocation
FY2023 Actual FY2024 Adopted
1.00
1.00
2.00
4.00
1.00
1.00
2.00
4.00
FY2024
Amended
Other Contracts
1.00
1.00
2.00
4.00
FY2025 Budget FY2026 Forecast
1.00
1.00
2.00
4.00
1.00'
1.00
2.00'
4.00'
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 119 122
Attachment 1
Police Operations
The Police Services Operations Division consists of Administration, Investigations, Patrol, Traff c Unit,
Dispatch and Behavioral Health.
Name
Expense Objects
Services & Supplies
Contracted Services
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Services & Supplies (3.6 % )
FY2023 Actual
$737,688
$24,260,082
FY2024 Original
$753,739
$25,845,706
Contract Services (96.4 % )
FY2024 Revised FY2025 Proposed FY2026 Forecast
$753,739
$26,343,388
$994,598
$26,478,098
$994,598
$27,350,590
Total Expense Objects:
$24,997,770
$26,599,445 $27,097,127
$27,472,696
$28,345,188
Name
General Fund
SLES/COPS Fund - CA
State Enforcement Grants
American Rescue Plan Act(ARPA)
FY2023 Actual
$23,967,298
$100,000
$178,530
$751,943
Funding
FY2024 Original
$25,589,662
$100,000
$281,681
$628,102
FY2024 Revised
$25,680,985
$100,000
$281,681
$1,034,461
FY2025 Proposed
$26,794,925
$0
$0
$677,771
FY2026 Forecast
$27,633,648
so
$0
$711,540
Total:
$24,997,770
$26,599,445
$27,097,127
$27,472,696
$28,345,188
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 120 123
Attachment 1
Police Operations Support
The Police Services Operations Support Division is composed of the Records Unit and Evidence Unit. The
Records Unit provides assistance to the general public regarding various procedures such as release of
reports, impounded vehicles/releases, and f ling of police reports. The Evidence Unit is responsible for the
processing of evidence collected by patrol and investigations, preparing evidence for court, and releasing
back to owners.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Utilities (0.9%)
Capital Outlay (5 % )
Contract Services (10.5 % )
Salaries & Benefits (15.6%)
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Services
Utilities
Contracted Services
Capital Outlay
Services & Supplies (26.3 % )
FY2023 Actual FY2024 Original FY2024 Revised
$299,284
$128,063
$577,062
$1,213,776
$29,084
$145,686
$119,276
$329,616
$127,080
$768,350
$1,173,658
$40,263
$304,850
$29,547
$329,616
$127,080
$807,165
$1,173,658
$40,263
$324,850
$278,513
Internal Services (41.6 % )
FY2025 Proposed FY2026 Forecast
$361,998
$131,699
$834,430
$1,319,715
$30,100
$332,060
$160,000
$374,600
$122,779
$834,630
$1,385,568
$30,700
$382,660
$105,000
Total Expense Objects:
$2,512,230 $2,773,364
$3,081,145
$3,170,002 $3,235,937
Funding
9' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 121 124
Attachment 1
Name
General Fund
State Seizure/Special Activity
Vehicle Abatement
State Enforcement Grants
FY2023 Actual
$2,427,297
$47,650
$35,677
$1,605
FY2024 Original
$2,693,817
$29,547
$0
$50,000
FY2024 Revised
$2,868,165
$162,980
$0
$50,000
FY2025 Proposed FY2026 Forecast
$3,170,002 $3,235,937
$0 $0
so
$0
Total:
$2,512,230
$2,773,364
$3,081,145
$3,170,002
$3,235,937
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 122 125
Attachment 1
Police - Crossing Guards
Currently, crossing guard services are provided to Dublin Unif ed School District schools at 18 crossing
locations throughout the City. The crossing guards assist elementary students in crossing heavily traveled
streets on their way to and from school. Services are provided at these locations in accordance with the
Dublin Unif ed School District regular school schedule. Crossing guard services are provided to the City
under private contract. The contractor provides the recruitment, training, supervision, and substitute
personnel associated with the program management.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Contract Services (100 % )
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Contracted Services $327,021 $307,732
Total Expense Objects: $327,021 $307,732
Funding
$307,732 $404,055 $440,420
$307,732 $404,055 $440,420
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
General Fund $327,021 $307,732 $307,732 $404,055 $440,420
Total General Fund: $327,021 $307,732 $307,732 $404,055 $440,420
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 123 126
Attachment 1
Parks and Community Services Department
The Parks and Community Services (PCS) Department develops and implements quality programs that
encourage healthy lifestyles, preserve the City's heritage, provide recreational experiences, and strengthen
the community's image. The Department budget is divided into two functional areas (Administration and
Events) and six facilities (Heritage Center, Senior Center, Shannon Center, Stager Gymnasium, The Wave, and
the new Dublin Arts Center [DAC]). Each facility budget includes expenditures associated with recreational
programs housed at that facility, as well as facility rentals and operations.
Accomplishments for 2022-23 and 2023-24
o Continued the Utility Box Painting Public Art Project, including 10 utility boxes painted yearly.
o Implemented temporary public art programs, including a storm drain art program, and the Little Libraries
project.
o Introduced "Otocast" self -guided tours at the Heritage Park and Pioneer Cemetery.
o Implemented a GIS database of the Pioneer Cemetery to showcase and collect information.
o Unveiled two new art exhibits at the Heritage Park and Pioneer Cemetery.
o Continued the Heritage Park Memorial Program, including memorial benches, boulders, pavers, and
plaques for sale.
o Revamped the Facility Rental Application process, allowing online reservations for banquet rooms,
classrooms, and sports court rentals.
o Completed the 2024 Human Services Needs Assessment in partnership with the Cities of Pleasanton and
Livermore.
o Completed the installation of the Heritage Park Public Art Project.
o Launched Futures Explored Program, a partnership to support employment opportunities for individuals
with Intellectual and Developmental Disabilities.
o Launched the People of the Parks (P.O.P.) Program, a volunteer program that aims to foster community
engagement and environmental stewardship.
o Launched Special Event App (DublinCAEvent) to provide information on all the city events in an easy -to -
use mobile -friendly format.
o Installed a Flag Retirement Box at the Dublin Camp Parks Military History Center.
o Addressed shortage of customer seating at The Wave during waterpark operations and aquatic sporting
events by replacing original lounger seating and installing bleachers, three additional cabanas, and 100
additional Adirondack chairs.
o Exceeded 2022-23 swim lesson revenue actuals by $138,990 in Fiscal Year 2023-24.
o Introduced a new swim lesson option at The Wave (Starf sh), designed to create an adaptive aquatic
learning opportunity for individuals with disabilities.
o Installed a new menu display at The Wave and kitchen equipment for concessions.
o Installed height sticks, weight scales, and rope access anchor points at The Wave, which were certif ed
through OSHA.
o Increased facility rental revenue at The Wave by implementing a new facility scheduling system,
identifying times of low -use or non-use, and f Iling those times with team or individual rentals.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 124 127
Attachment 1
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
o Continue Utility Box Painting Public Art Project, targeting 10 boxes per year.
o Launch a new Preschool program called Little Clovers for ages 4 and 5.
o Convert "Classroom B" at the Senior Center into a Fitness Room.
o Allocate funds for painting the Senior Center building.
o Increase training budget to better prepare part-time staff for emergency preparedness and emergency
response.
o Increase swim lesson revenue each f scal year by 3%.
o Address the increase in chemical pricing and usage at The Wave.
o Allocate funds to process concession revenues and expenditures in a more organized and traceable way.
FY 2024 - 25
FY 2025 - 26
Projection
Swim lesson revenue increased.
New utility box public art painting
projects completed.
+3%
10 boxes
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Utilities (0.5%)
Capital Outlay (2.3 %)
Internal Services (8.5%)
Services & Supplies (10.3 %)
Contract Services (20.7%)
+3%
10 boxes
Salaries & Benefits (57.7%)
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Salaries & Wages $3,847,649 $4,445,377 $4,445,377 $4,986,556 $5,189,025
Benef is $897,390 $1,025,208 $1,025,208 $1,146,522 $1,181,572
Services & Supplies $682,905 $867,855 $884,331 $1,093,177 $1,032,227
Internal Services $809,285 $996,377 $996,377 $899,888 $924,778
Utilities $33,117 $48,845 $48,845 $53,905 $53,905
Contracted Services $1,895,498 $1,672,866 $1,880,453 $2,174,557 $2,211,257
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 125 128
Attachment 1
Name
Professional Consulting
Capital outlay - Expendable
Capital Outlay - ISF
Capital Outlay - GFAAG
FY2023 Actual
$1,097
$119,189
$15,293
so
FY2024 Original
$20,000
$620
$980
$0
FY2024 Revised
$20,000
$122,620
$980
$0
FY2025 Proposed FY2026 Forecast
$20,000 $20,000
$248,000 $80,000
$0 $0
$0 $0
Total Expense Objects:
$8,301,423
$9,078,128
$9,424,191
$10,622,605
$10,692,764
Name
General Fund
Public Art Fund
FY2023 Actual
$8,262,422
$39,001
Funding
FY2024 Original
$8,997,878
$80,250
FY2024 Revised
$9,343,691
$80,500
FY2025 Proposed
$10,542,355
$80,250
FY2026 Forecast
$10,612,514
$80,250
Total:
$8,301,423
$9,078,128
$9,424,191
$10,622,605
$10,692,764
Expenditures by Division
FY2025 Budgeted Expenditures by Division
Heritage Center (4.1%)
Senior Center (7.1 % )
Dublin Arts Center (7.2%)
Cultural & Special Events (10.6 % )
Sports, Stager & Other (12.6 % )
Name
Expenditures
Parks & Community Srvcs
Cultural & Special Events
Heritage Center
Senior Center
Shannon Center
Sports, Stager & Other
The Wave
Dublin Arts Center
Shannon Center (13.3 % )
The Wave (24.5 % )
Parks & Community Srvcs (20.6 % )
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$1,957,463
$1,178,299
$284,028
$629,030
$975,487
$1,172,334
$2,104,782
$0
$1,982,344
$1,119,103
$350,745
$720,974
$1,193,758
$1,424,796
$2,286,408
$0
$2,139,844
$1,182,978
$322,758
$705,974
$1,193,758
$1,484,796
$2,394,083
$0
$2,183,322
$1,126,787
$439,252
$749,373
$1,415,840
$1,338,827
$2,606,803
$762,401
$2,246,311
$1,160,244
$452,410
$746,192
$1,339,184
$1,289,376
$2,688,543
$770,503
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 126 129
Name
FY2023 Actual
FY2024 Original
FY2024 Revised
FY2025 Proposed
Attachment 1
FY2026 Forecast
Total Expenditures:
$8,301,423
$9,078,128
$9,424,191
$10,622,605
$10,692,764
Organizational Chart
Parks and Community
Services Director
Assistant Parks and
Community Services Director
Administration
Dublin Arts Center
The Wave
Parks and Community
Services Manager
Cultural Arts and
Special Events
Heritage Center
Senior Center
Shannon Center
Sports, Stager Gym,
& Other Facilities
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 127 130
Personnel Allocation
Attachment 1
Personnel Allocation
Parks & Community Svcs Director
IAsst. Parks & Comm Services Dir.
Graphic Design & Comm Coordinator
Management Analyst I
Management Analyst II
Off ce Assistant II
Parks & Community Services Manager
Recreation Coordinator
Recreation Manager
Recreation Supervisor
Recreation Technician
Senior Off ce Assistant
Total Positions
FY2023 FY2024 FY2024 FY2025
Actual Adopted Amended Budget
FY2026 Forecast
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.0C 1.00 1.00
8.00 9.00 9.0C 9.00 9.00
1.00 1.00 0.0C 0.00 0.00
4.00 4.00 4.0C. 4.00 4.00
1.00 1.00 1.0C. 1.00 1.00
3.00 3.00 3.0C. 3.00 3.00
23.001 24.001 24.001 24.001 24.00
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 128 131
Attachment 1
Parks and Community Services Administration
This Division manages the Department's accounts payable, contract management, registration software
administration, policy review, and development, and manages the public's interaction with online services. It
also oversees the City's Parks and Community Services Commission, Heritage and Cultural Arts Commission,
Human Services Commission, Senior Center Advisory Committee, and Youth Advisory Committee. The
administrative staff manages sponsorship and grant applications to support the Department's programs
and events, adjusting procedures as necessary to meet business needs. Additionally, with the opening of the
Dublin Arts Center planned for Fiscal Year 2024-25, this Division will be responsible for its administrative and
budget -related functions.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Services & Supplies (4.7 % )
Contract Services (17 % )
Salaries & Benefits (59.2 % )
Internal Services (19.1%)
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Salaries & Wages $808,223 $858,607 $858,607 $989,504 $1,023,429
Benef is $288,931 $280,925 $280,925 $302,969 $319,487
Services & Supplies $94,200 $96,250 $97,750 $103,450 $103,950
Internal Services $417,660 $487,512 $487,512 $416,799 $428,846
Contracted Services $347,352 $239,050 $343,050 $350,600 $350,600
Professional Consulting $1,097 $20,000 $20,000 $20,000 $20,000
Capital outlay - Expendable $0 $0 $52,000 $0 $0
Total Expense Objects: $1,957,463 $1,982,344 $2,139,844 $2,183,322 $2,246,311
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 129 132
Attachment 1
Name
General Fund
FY2023 Actual
$1,957,463
Funding
FY2024 Original
$1,982,344
FY2024 Revised
$2,139,844
FY2025 Proposed FY2026 Forecast
$2,183,322
$2,246,311
Total General Fund:
$1,957,463
$1,982,344
$2,139,844
$2,183,322
$2,246,311
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 130 133
Attachment 1
Cultural Arts and Special Events
The Cultural Arts budget includes performing and visual arts classes, public art projects not associated with
a current capital improvement project (for example, utility boxes, temporary art projects, or repairs), and City -
presented performances. This budget also includes the Arts Space Grant program, which provides City
support for performances and arts programs sponsored by outside organizations on City property to benef t
the public. The Special Events budget includes the St. Patrick's Day Festival, Splatter, the Shamrock Run,
Concerts, smaller seasonal events (such as the Farmers' Market, Harvest Fair, Holiday Tree Lighting, and
Eggstravaganza), outdoor movies, campouts, and one-time special events (such as groundbreakings and
ribbon cuttings for new City parks and facilities).
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Capital Outlay (0.9 % )
Contract Services (29.5 % )
Salaries & Benefits (39.9 % )
Services & Supplies (29.7 % )
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Salaries & Wages $335,665 $371,110 $371,110 $346,908 $360,437
Benef is $108,276 $125,775 $125,775 $102,142 $106,670
Services & Supplies $265,410 $252,188 $259,752 $335,132 $335,532
Contracted Services $415,987 $370,030 $416,342 $332,605 $332,605
Capital outlay - Expendable $52,961 $0 $10,000 $10,000 $25,000
Total Expense Objects: $1,178,299 $1,119,103 $1,182,978 $1,126,787 $1,160,244
Name
FY2023 Actual
Funding
FY2024 Original FY2024 Revised
FY2025 Proposed FY2026 Forecast
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 131 134
Name
General Funds
Public Art Fund
FY2023 Actual
$1,139,298
$39,001
FY2024 Original
$1,038,853
$80,250
FY2024 Revised
$1,102,478
$80,500
FY2025 Proposed
$1,046,537
$80,250
Attachment 1
FY2026 Forecast
$1,079,994
$80,250
Total:
$1,178,299
$1,119,103
$1,182,978
$1,126,787
$1,160,244
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 132 135
Attachment 1
Heritage Center
The Heritage Center budget covers the operational and programming costs for Dublin's historical facilities,
including Heritage Park and Museums, the Dublin Pioneer Cemetery, and the Dublin Camp Parks Military
History Center. Alongside building -related expenses, this budget covers temporary exhibits, museum
collections and historical vehicle maintenance, support for burials in the Cemetery, and rentals of Old St.
Raymond Church and the Sunday School Barn.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Utilities (0.8%)
Services & Supplies (7.3 % )
Internal Services (8.6 %)
Contract Services (11.9 % )
Salaries & Benefits (71.4 % )
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Salaries & Wages $172,785 $170,725 $170,725 $247,160 $256,100
Benef is $52,754 $52,413 $52,413 $66,409 $69,222
Services & Supplies $17,683 $33,111 $35,524 $32,105 $32,505
Internal Services $30,650 $39,826 $39,826 $37,809 $38,814
Utilities $531 $3,300 $3,300 $3,300 $3,300
Contracted Services $9,625 $51,370 $20,970 $52,470 $52,470
Total Expense Objects:
$284,028
$350,7451 $322,7581
$439,2521 $452,410
Name FY2023 Actual
General Fund
$284,028
Funding
FY2024 Original
$350,745
FY2024 Revised
$322,758
FY2025 Proposed
$439,252
FY2026 Forecast
$452,410
Total General Fund: $284,028 $350,745 $322,758
$439,252 $452,410
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 133 136
Attachment 1
Senior Center
The Dublin Senior Center offers a variety of senior classes, activities, events, and programs that engage the
mind, body, and spirit. It also provides a daily lunch program and a variety of free health and informational
services to seniors throughout the year. The facility has a library with computers and wi-f access, and a
ballroom, which can seat approximately 250 guests and can be rented to host a wedding, fundraiser, or any
other event. The budget includes expenditures related to facility operations, rentals, and senior program
activities.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Services & Supplies (3.6 % )
Capital Outlay (4 % )
Contract Services (6.7 % )
Internal Services (10 / )
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Services
Utilities
Contracted Services
Capital outlay - Expendable
Total Expense Objects:
Name
Salaries & Benefits (74.7 % )
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$401,479 $412,442 $412,442
$140,107 $144,496 $144,496
$14,463 $26,380 $26,380
$60,597 $78,738 $78,738
$444 $7,300 $7,300
$11,941 $51,618 $36,618
$0 $0 $0
$629,030 $720,974 $705,974
Funding
FY2023 Actual FY2024 Original
$416,737 $433,133
$143,156 $151,092
$27,330 $27,330
$74,749 $76,737
$7,300 $7,300
$50,100 $50,600
$30,000 $0
$749,373 $746,192
FY2024 Revised FY2025 Proposed
FY2026 Forecast
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 134 137
Attachment 1
Name
General Fund
FY2023 Actual
$629,030
FY2024 Original FY2024 Revised
$720,974 $705,974
FY2025 Proposed FY2026 Forecast
$749,373 $746,192
Total General Fund:
$629,030
$720,974
$705,974
$749,373
$746,19
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 135 138
Attachment 1
Shannon Center
The Shannon Community Center is 19,700 square feet and provides a banquet hall for 300 people, a teaching
kitchen, two preschool classrooms, flexible meeting rooms, and staff off ces. The budget includes
expenditures related to facility operations and rentals, and various recreational and program activities such
as Dublin Preschool, Youth/Adult Contract Instructional Classes, and Camps. The budget also provides for
After -School Recreation and After -School LEAD (Leadership Experience and Development) programs at all
Dublin public elementary and middle schools. In addition, Dublin LEAD is offered to teens so they may
receive training in various job -related skills.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Contract Services (6%)
Services & Supplies (6.3%)
Capital Outlay (8.5%)
Internal Services (10.2%)
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Services
Utilities
Contracted Services
Capital outlay - Expendable
Capital Outlay - GFAAG
FY2023 Actual
$628,383
$87,166
$61,662
$117,380
$5,998
$74,898
so
so
Utilities (0.7%)
Salaries & Benefits (68.4%)
FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$763,835
$102,247
$84,335
$152,520
$9,620
$81,202
$0
$0
$763,835
$102,247
$84,335
$152,520
$9,620
$81,202
$0
$0
$860,506
$107,753
$88,715
$144,794
$9,620
$84,452
$120,000
$901,616
$105,789
$89,065
$148,643
$9,620
$84,452
$0
so so
Total Expense Objects: $975,487
$1,193,758 $1,193,758
$1,415,840 $1,339,184
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 136 139
Attachment 1
Name
General Fund
FY2023 Actual
$975,487
Funding
FY2024 Original
$1,193,758
FY2024 Revised
$1,193,758
FY2025 Proposed FY2026 Forecast
$1,415,840
$1,339,184
Total General Fund:
$975,487
$1,193,758
$1,193,758
$1,415,840
$1,339,184
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 137 140
Attachment 1
Sports, Stager Gymnasium and Other Facilities
Dublin Sports and Recreation facilities actively engage residents to participate in sports and ftness
programs city wide. The Sports, Stager Gymnasium, and Other Facilities Division comprises youth and adult
sports, contracted sports programs, facility operations, rentals, and programming at Stager Gym, citywide
sports f elds, tennis courts, parks, and picnic areas. The budget includes expenditures related to facility
operations, rentals, and programming held at various locations.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Capital Outlay (2.5 %)
Utilities (2.5 / )
Services & Supplies (7.2 % )
Contract Services (43.6 % )
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Utilities
Contracted Services
Capital outlay - Expendable
Capital Outlay - ISF
FY2023 Actual
$359,229
$82,919
$43,480
$26,144
$660,562
$0
$0
Salaries & Benefits (44.3%)
FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$589,342
$135,588
$94,784
$28,625
$574,856
$620
$980
$589,342
$135,588
$94,784
$28,625
$574,856
$60,620
$980
$486,808
$105,764
$96,500
$33,685
$583,070
$33,000
$505,882
$102,239
$64,500
$33,685
$583,070
$0
$0 $0
Total Expense Objects: $1,172,334
$1,424,796 $1,484,796
$1,338,827 $1,289,376
Name
General Fund
FY2023 Actual
$1,172,334
Funding
FY2024 Original
$1,424,796
FY2024 Revised
$1,484,796
FY2025 Proposed
$1,338,827
FY2026 Forecast
$1,289,376
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 138 141
Name
FY2023 Actual
FY2024 Original
FY2024 Revised
Total General Fund:
$1,172,334
$1,424,796
$1,484,796
Attachment 1
FY2025 Proposed FY2026 Forecast
$1,338,827 $1,289,376
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 139 142
Attachment 1
The Wave
The Wave is the City of Dublin's state-of-the-art, 31,000-square foot aquatics facility featuring a natatorium
(indoor pool), outdoor sports pool, waterslide tower, splash zone with water play features, concessions
building, and community room. The budget includes expenditures related to staff training to enhance safety
measures for all staff employed at the facility (including lifeguards, slide attendants, and administrative staff).
Additional expenditures include aquatics programming (swim lessons, recreational and competitive
swimming, and ftness classes), waterpark operations, concessions, facility rentals, and general operations.
This budget also includes facility preventative and ongoing maintenance as equipment and pool parts begin
to reach the end of their life cycle. Additionally, revenue generating expenses are included in this budget,
such as purchasing three new cabanas, the most popular rentable feature during waterpark season. Other
expenses include additional umbrellas to increase shaded areas within the waterpark and upgrades to the
outdoor sound system.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Capital Outlay (2.1%)
Internal Services (8.7%)
Services & Supplies (11.6%)
Contract Services (13.4%)
Salaries & Benefits (64.3%)
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Salaries & Wages $1,141,885 $1,279,316 $1,279,316 $1,446,705 $1,509,090
Benef is $137,237 $183,764 $183,764 $228,476 $230,930
Services & Supplies $186,008 $280,807 $285,807 $302,545 $313,445
Internal Services $182,998 $237,781 $237,781 $225,737 $231,738
Contracted Services $375,133 $304,740 $407,415 $348,340 $348,340
Capital outlay - Expendable $66,228 $0 $0 $55,000 $55,000
Capital Outlay - ISF $15,293 $0 $0
Total Expense Objects:
$2,104,782 $2,286,408 $2,394,083 $2,606,803 $2,688,543
e' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 140 143
Attachment 1
Name
General Fund
FY2023 Actual
$2,104,782
Funding
FY2024 Original
$2,286,408
FY2024 Revised
$2,394,083
FY2025 Proposed FY2026 Forecast
$2,606,803 $2,688,543
Total General Fund:
$2,104,782
$2,286,408
$2,394,083
$2,606,8031 $2,688,543
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 141 144
Attachment 1
Dublin Arts Center
The new Dublin Arts Center is a vibrant 13,500-square-foot facility. The Precinct Black Box Theater and Gallery
180 are two new program features for the City at the forefront of planning efforts. The Center will also feature
programmable spaces: Mixed Media Room, Arts and Crafts Room, Ceramics Studio/Arts Yard, Dance Studio,
and Music Studio. Each space will host classes and programs tailored to its specifc focus. The budget
includes expenditures and revenues related to theater and art gallery operations, facility rentals, arts related
programming, and general operations.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Services & Supplies (14.1 % )
Contract Services (48.9 % )
Salaries & Benefits (37%)
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Contracted Services
$0 $0 $0 $192,229 $199,339
$0 $0 $0 $89,852 $96,144
$0 $0 $0 $107,400 $65,900
$0 $0 $0 $372,920 $409,120
Total Expense Objects: $0 $O $0 $762,401 $770,503
Name
General Fund
Funding
FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
$0 $0 $0 $762,401 $770,5031
Total General Fund:
$o so
$762,401 $770,503
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 142 145
Attachment 1
Public Works Department
The Public Works Department is responsible for planning, designing, constructing, operating, and
maintaining City infrastructure. The Department is also responsible for management and implementation of
the Climate Action Plan 2030 and Beyond, the Dublin Bicycle and Pedestrian Plan, the Municipal Regional
Stormwater NPDES Permit, and the solid waste program. The Department consists of several functional
areas including Administration, Engineering, Environment and Sustainability, Maintenance, and Special
Districts.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 143 146
Attachment 1
Accomplishments for 2022-23 and 2023-24
o Completed the Dublin Bicycle and Pedestrian Plan, a critical planning, policy, and implementation
document that supports City efforts to improve safety and attractiveness of biking and walking as a
means of transportation and recreation.
o Continued implementing the Bicycle and Pedestrian Plan, by:
o Bidding out spot improvements and crosswalk improvements in the vicinity of various schools.
o Implementing striping changes to add buffers along Dublin Boulevard between Hacienda Drive and
Scarlett Drive.
o Installation ofsharrows on Hansen Drive between Dublin Boulevard and Silvergate Drive.
o Complete Street study and striping review for northbound protected bicycle lanes on Tassajara Road
with the Dublin Centre project.
o Completed the Dublin Local Roadway Safety Plan, to ensure Dublin residents, visitors and those who
travel through the community get home safely.
o Received the award for 2023 Project of the Year, Structures $5M to $25M, for Don Biddle Community Park
from the Northern California Chapter of the American Public Works Association.
o Received the award for 2023 Project of the Year, Structures less than $5M, for Butterfly Knoll Park from the
Northern California Chapter of the American Public Works Association.
o Received the award for 2023 Project of the Year, Historic Restoration/Preservation, for Heritage Park
Cemetery Improvements from the Northern California Chapter of the American Public Works Association.
o Continued implementing the City's Climate Action Plan 2030 and Beyond and pursuit of Dublin achieving
carbon neutrality by 2045 by:
o Installing eight electric vehicle charging stations at The Wave and four on Donlon Way next to
Heritage Park.
o Partnered with Dublin Chevrolet to install ten electric vehicle charging stations at Don Biddle
Community Park, as part of the General Motors Dealer Community Charging Program.
o Replaced gas water heaters with $124,000 worth of new electric heat pump water heaters at City
buildings at no cost to the City through a PG&E Government/K-12 energy program.
o Pilot tested the use of low carbon concrete at Dublin Sports Grounds as part of the ongoing Citywide
Energy Eff ciency and Infrastructure Project.
o Completed construction of the following projects: Don Biddle Community Park, Dublin Boulevard
Pavement Rehabilitation, Fallon Sports Park — Phase 3, Signal Communications Conduit Installation on
Dublin Boulevard, City Hall 2nd Floor Renovation, and Annual Street Resurfacing
o Assembled and lifted the 230-foot long Iron Horse Trail Bridge through a weekend road closure of Dublin
Boulevard.
o Completed design and began construction of the following projects: Dublin Arts Center, Green
Stormwater Infrastructure, Iron Horse Trail Bridge at Dublin Boulevard, Iron Horse Nature Park and Open
Space (Phase 1), Safe Routes to School and Regional Street Midblock Crosswalk, Forest Park, Wallis Ranch
Community Park, and Annual Street Resurfacing.
o Continued planning, environmental review, and design of the following projects: Dublin Boulevard
Extension, Golden Gate Drive Intersection Improvements, Library Tenant Improvements, Tassajara Road
Improvements, Tassajara Road Realignment and Widening, and Village Parkway Complete Streets
Improvements.
o The City of Dublin has a Pavement Condition Index of 80, the highest in Alameda County, and the 4th
highest in the Bay Area.
o Created Geographic Information System (GIS) Story Maps for Public Art, Dublin Pioneer cemetery, and the
Adopt -a -Bench Program. Created GIS web applications for the City Council District -Based Elections and
City Street Cut Moratoriums.
o Citywide Energy Improvements project continues construction. Completed improvements include solar
panels at The Wave, Corp Yard, Fire Stations 17 & 18, Senior Center, Library, Public Safety Complex, Dublin
Sports Grounds, and Fallon Sports Park. Battery storage at The Wave, Senior Center, and Corp Yard; LED
lighting retrofts or additions at parks, sports felds, courts, streets and parking lots; new or replaced
standby generators at the Library, Shannon Community Center, Fire Stations 16, 17, and 18; new HVAC,
boilers, and associated controls at the Library, Senior Center, Heritage Park and Museum, and Fire Stations
16,17, and 18; new or upgraded battery back up or hydrogen fuel cell systems at 21 signalized intersections.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 144 147
Attachment 1
o Continued the Public -Public Partnership with Parks Reserve Forces Training Area (Camp Parks) thought
the Intergovernmental Support Agreement (IGSA).
o Grants and project received by the Department:
o $9.15M of State Transportation Improvement Program funding for Village Parkway Complete Streets
Improvements.
o $1.38M Urban Community Drought Relief Grant from the California Department of Water Resources.
o $600,000 Tri-Valley Transportation Council funding for the Iron Horse Trail Bridge at Dublin
Boulevard.
o $135,000 of Measure B funds and $726,000 of Vehicle Registration Fee funds from Alameda County
Transportation Commission for the Citywide Bicycle and Pedestrian Improvements project.
o $400,000 of Alameda County Health grant funds for the midblock crosswalk on Regional Street
between Dublin Boulevard and Amador Valley Boulevard.
o $286,455 in TDA funds that can be used for Bicycle and Pedestrian projects.
o Received Tree City USA designation from the Arbor Day Foundation for the tenth consecutive year.
o Completed formation of a Community Facilities District for the Francis Ranch (East Ranch) Development.
o Implemented the Community Workforce Agreement on applicable Capital Improvement Program
projects.
o Partnered with StopWaste and a UC Merced research team on a carbon sequestration pilot project at
Emerald Glen Park and Dublin Sports Grounds.
Objectives and Key Performance Measures for Fiscal Year 2024-
2025 and 2025-2026
l
o Increase maintenance efforts throughout the City, including increasing the amount of annual street
resurfacing.
o Continue to implement the Bicycle and Pedestrian Plan and the Local Roadway Safety Plan.
o Continue to implement the Climate Action Plan 2030 and Beyond
o Continue to explore funding mechanisms, like Community Facilities Districts, for capital and on -going
maintenance needs.
o Continue to work on the extension of Dublin Boulevard with the Alameda County Transportation
Commission.
o Complete assessments of the three f re stations and complete upgrades to improve safety and eff ciency
of station operations.Complete the construction of:
• Citywide Energy Eff ciency and Infrastructure Improvements
• Dublin Arts Center
• Forest Park
• Green Stormwater Infrastructure
• Iron Horse Nature Park and Open Space (Phase 1)
• Iron Horse Trail Bridge at Dublin Boulevard
• Safe Routes to School and Regional Street Midblock Crosswalk
• Wallis Ranch Community Park
Performance Measure
___M
Projection
Encroachment Permits Issued 234 236
Percent of graff ti on public property
calls for service that are responded to 60% 70%
within one City business day.
Percent of potholes f Iled within three
City business days. 70% 75%
e' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 145 148
Attachment 1
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Capital Outlay (1 %)
Services & Supplies (3.3 %)
Internal Services (3.9 %)
Salaries & Benefits (11.5%)
Utilities (12 %)ill
Name
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Internal Services
Utilities
Contracted Services
Professional Consulting
Capital outlay - Expendable
Capital Outlay - ISF
Capital Outlay - GFAAG
FY2023 Actual
$2,357,583
$841,596
$464,875
$1,356,489
$3,438,165
$20,873,164
$188,459
$13,565
$0
$0
•
FY2024 Original
$2,773,179
$1,113,117
$889,253
$1,455,290
$4,458,334
$23,146,050
$50,000
$0
$0
$11,025
FY2024 Revised
$2,773,179
$1,113,117
$1,179,410
$1,455,290
$4,548,334
$25,635,271
$58,913
$76,127
$70,000
$11,025
Contract Services (68.2 % )
FY2025 Proposed FY2026 Forecast
$2,953,603
$1,370,921
$1,247,363
$1,462,598
$4,524,342
$25,598,010
$0
$390,000
$0
$0
$3,045,267
$1,425,196
$1,175,482
$1,562,217
$4,751,026
$26,003,354
so
so
$0
so
Total Expense Objects:
$29,533,897
$33,896,248
$36,920,666
$37,546,837
$37,962,542
Name
General Fund
Developer Deposit
General Fund Designated Resery
Traff c Safety
State Gas Tax
ACTC - Vehicle Registration Fe
Measure BB -Bike & Ped
FY2023 Actual
$17,448,539
$1,181,404
$146,725
$37,922
$947,233
$200,000
$9,341
Funding
FY2024 Original
$20,613,402
$1,458,426
$440,000
$84,000
$1,372,119
$100,000
$20,225
FY2024 Revised
$21,765,401
$1,725,369
$465,674
$103,463
$1,476,743
$100,000
$20,225
FY2025 Proposed FY2026 Forecast
$23,666,351
$1,554,478
$30,007
$94,000
$1,212,067
$200,000
so
$23,974,277
$1,554,478
$177,000
$94,000
$1,242,286
$200,000
so
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 146 149
Attachment 1
Name
Measure D
Garbage Service Fund
Local Recycling Programs
Dublin / Dougherty
Village Parkway
Street Light District 1983-1
Landscape District Stagecoach
Landscape District Dougherty1
Landscape District Santa Rita
Street Light District East Dub
Dublin Crossing CFD
FY2023 Actual FY2024 Original FY2024 Revised
$274,174 $447,638 $747,057
$8,286,780 $7,820,000 $8,854,395
$62,798 $72,647 $103,763
$3,400 $11,800 $11,800
$3,400 $11,800 $11,800
$262,596 $373,473 $373,473
$62,245 $261,166 $261,166
$92,451 $132,821 $132,821
$292,031 $362,008 $362,008
$214,265 $283,695 $373,695
$8,594 $31,030 $31,815
FY2025 Proposed FY2026 Forecast
$352,287
$8,810,000
$53,025
$6,800
$6,800
$430,671
$99,096
$111,887
$378,147
$403,688
$137,532
$220,127
$8,810,000
$53,204
$6,800
$6,800
$446,101
$102,550
$116,295
$393,679
$422,050
$142,895
Total:
$29,533,897
$33,896,248
$36,920,666
$37,546,837
$37,962,542
$40
$30
y
c
g $20
2
$10
$0
Name
Expenditures
Public Works
Engineering
Environment & Sustain
Maintenance
Special Districts
Total Expenditures:
Expenditures by Division
Budgeted and Actual Expenditures by Division
I
I
FY2023 Actual FY2024 Original FY2024 Revised
$1,468,724 $1,855,024 $2,275,975
$3,152,167 $3,891,056 $4,213,638
$9,473,198 $9,659,090 $11,282,566
$15,109,423 $17,928,023 $18,584,647
$330,385 $563,056 $563,841
$29,533,897 $33,896,248 $36,920,666
• Special Districts
• Public Works
Engineering
• Environment & Sustain
• Maintenance
FY2025 Proposed FY2026 Forecast
$2,060,593
$4,433,609
$10,268,088
$20,227,234
$557,313
$37,546,837
$1,956,536
$4,522,072
$10,292,789
$20,615,035
$576,110
$37,962,542
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 147 150
Attachment 1
Organizational Chart
Engineering
Capitol
improvement
Program
Transportation —
Public Works
Development
Engineering
Maintenance
Environment and
St stainabirty
Special Districts
Administration
Geographic
information Systems
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 148 151
Attachment 1
Personnel Allocation
Personnel Allocation
(Public Works Director
(Administrative Aide
(Assistant Civil Engineer
(Assistant Public Works Dir/City Engineer
(Associate Civil Engineer
Capital Improvement Program Manager
Environmental & Sustain. Manager
Environmental Technician
GIS Coordinator
Maintenance Coordinator
Management Analyst II
Off ce Assistant II
Parks & Facilities Dev. Coordinator
Permit Technician
Principle Engineer
Public Works Inspector
Public Works Manager
Public Works Trans/Ops Manager
Senior Civil Engineer
Senior Off ce Assistant
Senior Public Works Inspector
[Total Positions
FY2023 FY2024 FY2024 FY2025
Actual Adopted Amended Budget FY2026 Forecast
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
3.00 3.00 2.00 3.00 3.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00
1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00
1.00 1.00 2.00 2.00 2.00
21.001 22.001 22.00 23.00 23.00
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 149 152
Attachment 1
Public Works Administration
Public Works Administration is responsible for oversight of the Public Works Department and support of its
Divisions: Engineering, Environment and Sustainability, and Maintenance, including Special Districts. Public
Works Administration manages the geographic information system (GIS). The administrative function
includes the department and Capital Improvement Program (CIP) budgeting, including revenue and
expense management of certain special revenue funds.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Services & Supplies (3.1 % )
Contract Services (14.6 % )
Salaries & Benefits (52.5 % )
Internal Services (29.8 % )
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Salaries & Wages $652,984 $766,771 $766,771 $788,918 $816,286
Benef is $195,352 $253,950 $253,950 $292,538 $302,792
Services & Supplies $31,438 $52,430 $54,149 $64,805 $50,805
Internal Services $539,114 $671,873 $671,873 $614,331 $636,652
Contracted Services $31,729 $110,000 $444,191 $300,000 $150,000
Professional Consulting $5,567 $0 $8,913 $0 $0
Capital outlay - Expendable $12,541 $0 $76,127 $0 $0
Total Expense Objects: $1,468,724 $1,855,024 $2,275,975 $2,060,593 $1,956,536
Name
General Funds
FY2023 Actual
$1,468,724
Funding
FY2024 Original FY2024 Revised
$1,855,024 $2,275,975
FY2025 Proposed
$2,060,593
FY2026 Forecast
$1,956,536
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 150 153
Name
FY2023 Actual
FY2024 Original
FY2024 Revised
FY2025 Proposed
Attachment 1
FY2026 Forecast
Total General Funds:
$1,468,724
$1,855,024
$2,275,975
$2,060,593
$1,956,536
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 151 154
Attachment 1
Maintenance
The Maintenance Division is responsible for the maintenance of City buildings, parks, streets, street
landscaping, and trees. The Division also manages maintenance of the Landscape and Lighting
Maintenance Districts and Community Facility Districts. Maintenance services are provided to the City under
several contracts with private companies. The largest and primary maintenance contract is with MCE
Corporation.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Capital Outlay (1.9%)
Salaries & Benefits (2.5%) I
Internal Services (4.2 % )
Services & Supplies (4.4 % )
Utilities (22.4 % )
Contract Services (64.6 % )
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Salaries & Wages $227,841 $329,974 $329,974 $349,137 $361,196
Benef is $106,533 $127,649 $127,649 $158,366 $167,802
Services & Supplies $222,245 $508,327 $707,197 $884,887 $885,261
Internal Services $817,375 $783,417 $783,417 $848,267 $925,565
Utilities $3,437,284 $4,457,784 $4,547,784 $4,521,792 $4,748,476
Contracted Services $10,298,131 $11,709,847 $12,007,601 $13,074,786 $13,526,735
Professional Consulting $15 $0 $0
Capital outlay - Expendable $0 $0 $0 $390,000 $0
Capital Outlay - ISF $0 $0 $70,000 $0 $0
Capital Outlay - GFAAG $0 $11,025 $11,025 $0 $0
Total Expense Objects:
$15,109,423 $17,928,023 $18,584,647 $20,227,234 $20,615,035
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 152 155
Attachment 1
Name
General Fund
Traff c Safety
State Gas Tax
ACTC - Vehicle Registration Fe
Dublin / Dougherty
Village Parkway
Street Light District 1983-1
Landscape District Stagecoach
Landscape District Dougherty1
Landscape District Santa Rita
Street Light District East Dub
Dublin Crossing CFD
Funding
FY2023 Actual FY2024 Original
$13,367,880
$37,922
$901,826
$200,000
$0
$0
$250,500
$14,311
$39,120
$93,769
$204,095
$0
$15,621,084
$84,000
$1,231,803
$100,000
$5,000
$5,000
$360,025
$31,443
$79,800
$122,616
$273,025
$14,226
FY2024 Revised FY2025 Proposed
$16,077,696
$103,463
$1,322,352
$100,000
$5,000
$5,000
$360,025
$31,443
$79,800
$122,616
$363,025
$14,226
$17,768,844
$94,000
$1,160,682
$200,000
$0
$0
$410,270
$23,978
$52,500
$116,035
$386,440
$14,485
FY2026 Forecast
$18,082,674
$94,000
$1,190,901
$200,000
$0
$0
$425,089
$25,177
$55,125
$122,587
$404,284
$15,198
Total:
$15,109,423I $17,928,0231 $18,584,647
$20,227,234
$20,615,035
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 153 156
Attachment 1
Special (Assessment) Districts
The Public Works Department manages Special Districts, which include Community Facilities Districts and
Landscaping and Lighting Maintenance Districts. The Special Districts fund construction and maintenance
of certain public infrastructure through the collection of special taxes from or assessments on properties
within the boundary of each Special District.
Name
Expense Objects
Services & Supplies
Contracted Services
Total Expense Objects:
Name
Street Light District 1983-1
Landscape District Stagecoach
Landscape District Dougherty1
Landscape District Santa Rita
Street Light District East Dub
Dublin Crossing CFD
Total:
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Services & Supplies (0.6 % )
1111111
FY2023 Actual
$1,150
$329,235
$330,385
Contract Services (99.4 % )
FY2024 Original FY2024 Revised
FY2023 Actual
$12,096
$47,934
$53,331
$198,262
$10,169
$8,594
$330,385
$3,528
$559,528
$563,056
Funding
FY2024 Original
$13,447
$229,723
$53,021
$239,392
$10,669
$16,803
$563,056
$3,528
$560,313
$563,841
FY2024 Revised
$13,447
$229,723
$53,021
$239,392
$10,669
$17,588
$563,841
FY2025 Proposed
$3,617
$553,696
$557,313
FY2025 Proposed
$20,401
$75,118
$59,387
$262,112
$17,248
$123,047
$557,313
FY2026 Forecast
$3,707
$572,404
$576,110
FY2026 Forecast
$21,012
$77,373
$61,170
$271,092
$17,766
$127,697
$576,110
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 154 157
Attachment 1
Engineering
The Engineering Division manages the planning, design, and construction of Capital Improvement Program
(CIP) projects including projects for streets, parks, and buildings. These projects include new construction,
major capital maintenance, and facility renovation projects. The Division is responsible for the review,
approval, permitting, and inspection of subdivisions, grading, other private development projects, and
encroachments within the public street right-of-way or within City property. The Division also manages
traff c signals and the intelligent transportation system (ITS) including the communications network and
operations. The three Geologic Hazard Abatement Districts are managed by the Engineering Division.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Utilities (0.06%)
Services & Supplies (2.6 % )
Contract Services (44.1 % )
Salaries & Benefits (53.3 % )
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Expense Objects
Salaries & Wages $1,211,998 $1,398,521 $1,398,521 $1,533,894 $1,576,342
Benef is $465,613 $641,865 $641,865 $828,574 $870,928
Services & Supplies $69,520 $125,120 $127,120 $113,901 $111,721
Utilities $881 $550 $550 $2,5so $2,550
Contracted Services $1,220,253 $1,675,000 $1,995,582 $1,954,690 $1,960,530
Professional Consulting $182,877 $50,000 $50,000 $0 $0
Capital outlay - Expendable $1,025 $0 $0
Total Expense Objects:
$3,152,167 $3,891,056 $4,213,638 $4,433,609 $4,522,072
Funding
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 155 158
Attachment 1
Name
General Funds
State Gas Tax
Measure BB -Bike & Ped
FY2023 Actual
$3,134,728
$8,098
$9,341
FY2024 Original
$3,859,595
$11,236
$20,225
FY2024 Revised
$4,182,177
$11,236
$20,225
FY2025 Proposed
$4,433,609
$0
$0
FY2026 Forecast
$4,522,072
$0
$0
Total:
$3,152,167
$3,891,056
$4,213,638
$4,433,609
$4,522,072
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 156 159
Attachment 1
Environment and Sustainability
The Environment and Sustainability Division is responsible for the management and implementation of
programs related to the Climate Action Plan 2030 and Beyond, the Municipal Regional Stormwater NPDES
Permit, and solid waste management. The Division coordinates internal and external environmental
compliance efforts, develops new sustainable programs and practices, coordinates Bike Month and Walk
and Roll to School activities and assists with environmental efforts related to special events.
Expenditures by Expense Type
FY2025 Budgeted Expenditures by Expense Type
Services & Supplies (1.8 %)
Salaries & Benefits (3.6 % )
Name FY2023 Actual FY2024 Original
Expense Objects
Salaries & Wages
Benef is
Services & Supplies
Contracted Services
Contract Services (94.6 % )
FY2024 Revised FY2025 Proposed FY2026 Forecast
$264,760 $277,913 $277,913 $281,653 $291,443
$74,098 $89,653 $89,653 $91,443 $83,673
$140,523 $199,849 $287,416 $180,154 $123,989
$8,993,816 $9,091,675 $10,627,584 $9,714,838 $9,793,685
Total Expense Objects: $9,473,198 $9,659,090 $11,282,566 $10,268,088 $10,292,789
undin '
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
General Fund $654,242 $735,000 $953,797 $956,283 $965,974
Developer Deposit $4,368 $1,125 $1,125 $1,500 $1,500
General Fund Designated Resery $146,725 $440,000 $465,674 $30,007 $177,000
State Gas Tax $37,310 $129,080 $143,155 $51,385 $51,385
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 157 160
Attachment 1
Name FY2023 Actual FY2024 Original FY2024 Revised FY2025 Proposed FY2026 Forecast
Measure D $274,174 $447,638 $747,057 $352,287 $220,127
Garbage Service Fund $8,286,780 $7,820,000 $8,854,395 $8,810,000 $8,810,000
Local Recycling Programs $62,798 $72,647 $103,763 $53,025 $53,204
Dublin / Dougherty $3,400 $6,800 $6,800 $6,800 $6,800
Village Parkway $3,400 $6,800 $6,800 $6,800 $6,800
Total:
$9,473,198 $9,659,090 $11,282,566 $10,268,088
$10,292,789
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 158 161
Attachment 1
CAPITAL IMPROVEMENT PROGRAM
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 159 162
Attachment 1
Capital Improvement Program Overview
The 2024-29 Five -Year Capital Improvement Program (CIP) includes 37 projects within the CIP time frame with
a funding allocation for 28 of the projects in Fiscal Year 2024-25 and 16 of the projects in Fiscal Year 2025-26.
The City's Capital Projects are divided into four Capital Funds: General Improvements, Public Arts, Parks, and
Streets projects. The Fund accumulates resources for capital expenditures and utilizes those resources to
support projects that promote or enhance redevelopment, revitalization, or beautif cation of the City's
infrastructure; projects that would construct, improve, or enhance the City's parks and facilities; and projects
that would construct, improve, or enhance the City's trails, highways, streets, roads, bridges, street lighting, and
storm drain systems.
(EXPENDITURES BY CATEGORY
'General Improvements
'Public Art
'Parks
'Streets
[TOTAL COSTShI
'FINANCING
'General Fund
'Special Revenue
'Public Art Fund
fTraff c Impact Fees
'Public Facility Fees
'Dublin Crossing Fund
'Internal Service Funds
'Energy Improve. Lease Bond
[TOTAL FINANCING CO
Overall CIP Expenditures and Financing
FY2023 Actual FY 2024 Adopted
FY2024 Amended FY2025 Budget FY2026 Forecast
$11,829,805 $2,696,840 $25 269 885'
$474,814 $500,000 $1,471,0451
$4,539,778 $3,894,115 $26,188,648'
$13,053,219 $17,851,382 $68,340,0721
$29,897,617 $24,942,337 $121,269,6491
$1,956,443
$11,477,739
$474,814
$1,788,206
$7,356,764
$450,000
$37,965
$6,355,686
$ 29,897,617
$17,929,893
$3,448,689
$500,000
$613,880
$2,279,875
$170,000
$0
$ 24,942,337
$10,425,459
$500,000
$1,943,185
$9,950,578
$22,819,222
$3,952,000
$300,000
$5,800,941
$14,407,000
$24,459,941
$51,207,7541
$16,128,982
$1,471,045
$23,109,933
$22,843,452
$350,000
$3,589,986
$2,568,498
$121,269,649
$5,097,023
$7,221,374
$500,000
$816,320
$1,563,505
$15,551,900
$3,840,100
$300,000
$2,490,941
$7,621,000
$2,277,000
$ 22,819,222
$ 24,459,941
01 Financing sources exclude project improvement to be funded/constructed by developers and other agencies, other and unidentif ed funding sources.
Capital Improvement Program
The following pages contain a summary of these projects and associated funding sources by category. Detailed
information about each of these projects is contained in the 2024-2029 Five -Year Capital Improvement
Program.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 160 163
Attachment 1
CIP Costs by Project Category
CIP Budgeted Expenditures
80,000,000
70,000,000 $68,340,072
60,000,000
50,000,000
roo 40,000,000
0
0
30,000,000
$25,269,885
20,000,000 $17,851,382
10,000,000
0
$11,829,805
$4,5 3,778 �42,696840 \ ��+9`�-?+000
$474,814 $500 000 $1,471,045 $501,000 $300,000
1 I
$10,425,459
$14,407,000
FY2023 Actual FY2024 Adopted
FY2024 Amended
FY2025 Budget FY 2026 Forecast
+ General Improvements + Public Art f Parks t Streets
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 161 164
Attachment 1
General Improvements CIP
FY 2024
Project Number and Description FY2023 Actual
Adopted
EXPENDITURES
G10421 Audio Visual System Upgrade $8,749 $314,00C
G10121 Citywide Energy Improvements $7,521,059 $30,00C
GI0001 Civic Center Elevator Modernization
G10002 Civic Center Exterior Glazing, Sealing & Painting
GI0122 Civic Center Rehabilitation $267,580 $687,84C
GI0119 Civic Ctr HVAC & Roof Replacement $37,852
GINEW01 Condition Assessment of Water Features
GINEW02 Corporation Yard Equipment Wash pad
GI0120 Dublin Arts Center
GI0123 Dublin Standard Plans & Details Update
G10219 Electric Vehicle (EV) Charging Stations
G10223 Exterior Painting at Various City Facilities
GINEW03 Facilities Parking Lot Resurfacing
G10319 Financial System Replacement
G10224 Irrigation System Upgrades
G10117 IT Infrastructure Improvement
G10521 Library Tenant Improvements
G10509 Maintenance Yard Facility
G10124 Marquee Signs
GI0323 Municipal Fiber
G10116 Police Services Building
G10221 Resiliency and Disaster Preparedness Imp.
G10423 Roof Replacement at Various City Facilities
GINEW04 Shannon Community Center Play Yard
G10523 Situational Awareness Camera Program
GINEW05 Waste Enclosure Upgrades
GINEW06 The Wave Pool Replastering
Irotai Costs $11,829,805 $2,696,840
FINANCING
1001 General Fund $1,002,425 $1,809,000
1101 General Fund Designated Reserves $515,367 $687,840
2207 Transportation for Clean Air
2705 Street Light District East Dublin 1999-1 $498,723 $30,00C
2811 Cable TV Facilities
2920 Federal Grants
2921 State Grant - General
4100 Public Facility Fees
6205 Internal Service Fund - Facilities Replacement
6305 Internal Service Fund - Equipment
6605 IT Fund $37,852 $323,768 $471,000
7102 Energy Improvement Lease Bond $6,355,686 $2,568,498
ITotal Financing $11,829,805 $ 2,696,840 $ 25,269,8851 $10,425,459
FY2024 Amended FY2025 Budget
$463,1751 $771,000
$3,368,4061 $1,500,000
$1,728,1521 $205,000
$73,7681
FY2026
Forecast
$177,000
$1,000,000
$900,000
$4,250,000
$50,000
$3,419,306 $9,848,0211
$54,866 $87,6341
$161,609 $50,4841 $197,459
$113 $120,000 $784,8871
$237,594 $939,2051
$1,840,0001
$254,2771
$333 $1,000,000 $2,835,3321 $2,000,000
$55,0891
$495,000 $495,0001 $350,000
$140,000I`
$86,178 $1,0221
$34,567 $1,065,433 $277,000
$50,000 $655,000
$500,000
$500,000
$585,000
$1,375,000
$325,000
$25,269,8851 $10,425,459
$3,952,000
$5,545,3551 $1,908,124
$9,245,221 $275,229
$18,000
$30,000
$300,000
$127,230
$1,380,000 $193,876
$2,275,00C
$3,419,640 $3,085,518
$113 $170,00C $3,073,5251 $7,150,000
$1,500,00C
$177,00C
$ 3,952,000
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 162 165
Attachment 1
Public Art CIP
Project Number and Description
EXPENDITURES
[Total Costs
FV2023 Actual FY 2024 Adopted FY2024 Amended FY2025 Budget FY2026 Forecast
Butterfly Knoll Park
PA0121 Camp Parks Sign $101,503 $4,10
PA0121 Don Biddle Com Park $157,954 $381,81
PA0123 Downtown Dublin $500,000 $108,159 $300,000
PA0222 Heritage Park $650,000
PA0419 Imagine Playground $311,193
PA0418 Sean Diamond Park $6,263
PANEWOI Outdoor Murals $215,358 $9,512 $200,000
$474,814 $500,000 $1,471,045 $500,000
FINANCING
2801
Total Financing
Public Art Fund
$300,000
$300,000
$474,814 $500,00 $1,471,045 $500,000
$ 474,814 $ 500,00 $1,471,045 $ 500,000
$300,000
$ 300,000
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 163 166
Parks CIF'
Attachment 1
FY 2024 FY2024
Project Number and Description FY2023 Actual
Adopted Amended
EXPENDITURES
PK0122 Alamo Creek Park and Assessment District - Fence Replacement $26,610 $810,458
PK0115 Don Biddle Community Park $2,286,703 $3,457,269
PK0221 Downtown Dublin Town Square Park $4,680 $106,885
PK0215 Dublin Heritage Cemetery $18,231 $3,51
PK0002 Dublin Sports Grounds Rehabilitation
PK0105 Emerald Glen Park Recre & Aq $3,056 $215,06.
PKNEW01 Fallon Sports park - Artif cial Turf Field Replacement
PK0119 Fallon Sports Park - Phase 3 $1,264,855 $430,04
PK0518 Imagine Playground at Dublin Sports $587 $48,233
PK0422 Iron Horse Nature Park and Open Space $557,154 $1,301,100 $4,663,435
PK0322 Jordan Ranch Neighborhood Square $207,406 $1,028,775 $2,573,613
PK0224 Kolb Park Renovation $450,000 $450,000
PK0124 Parks Playground Replacement $1,109,560 $1,109,560
PK0123 Persimmon Drive Pedestrian Path Rehabilitation $72 $194,928
PK0321 Restrooms Replacement $999,720
PKNEW02 Sports Courts Resurfacing
PK0001 Sunday School Barn Improvements
PK0421 Wallis Ranch Community Park $175,103 $11,125,921
!Total Costs $4,539,778 $3,894,115 $26,188,6
(1)Costs and Financing sources exclude project improvement costs to be constructed by developers and other agencies.
FINANCING
FY2025 FY2026
Budget Forecast
$4,680
$1,463,505
$350,000
$125,000
$1,943,185
1001 General Fund $7,240 $1,614,240 $3,207,513 $129,68
1101 General Fund Designated Reserves $13,748 $775,193
2207 TFAC/Transportation for Clean Air $4,483 $3,51
2212 Vehicle Registration Fee (ACTC) $35,10.
2215 Measure BB Sales Tax - Bke & Ped Fund (ACTC) $250,00
2403 State Park Grant $557,154 $1,736,84.
2703 Landscape District Dougherty1986-1 $19,958 $370,3
2704 Landscape District Santa Rita 1997-1 $72 $194,928
4100 Public Facility Fees $3,937,124 $2,279,875 $19,757,93 $1,563,50
6205 Internal Service Fund - Facilities Replacement $107,268
fTotal Financing(1) $ 4,539,778 $ 3,894,115 $ 26,188,64 : $1,943,18
(1)Costs and Financing sources exclude project improvement costs to be constructed by developers and other agencies.
$2,490,941
$2,450,00C
$600,00C
$260,00C
$5,800,941
$2,710,000
$2,490,941
$600,000
$ 5,800,941
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 164 167
Attachment 1
Streets CIP
Project Number and Description
EXPENDITURES
FTotal Costspl
FY2024 FY2025 FY2026
FY2023 Actual FY 2024 Adopted
Amended Budget Forecast
ST0815 Amador Plaza Road Bicycle and Pedestrian Imp. $860,498
ST0117 Annual Street Resurfacing $3,115,651 $2,299,881 $2,982,063
ST0319 City Entrance Monument Signs $485,000
ST0517 Citywide Bicycle and Pedestrian Improvements $127,202 $653,228 $2,164,249
ST0713 Citywide Signal Communications Upgrade $980,092 $235,040 $2,054,527
ST0124 Citywide Storm Drain Improvements $30,000 $30,000
ST0221 Downtown Dublin Street Grid Network $557 $8,990 $205,326
ST0216 Dublin Boulevard Extension $905,195 $13,424,823 $28,621,206
ST0120 Dublin Blvd Pavement Rehabilitation $737,000
ST0417 Dublin Ranch Street Light Improvements $40 $12,000 $60,147
ST0423 Golden Gate Drive Intersection Improvements $113,880 $135,320
ST0121 Green Stormwater Infrastructure $307,646 $1,845,428
ST0519 Intelligent Trans Sys Upgrade $32,752 $296,373
ST0118 Iron Horse Trail Bridge at Dublin Boulevard $6,182,007 $4,725,476
ST0122 Local Roadway Safety Plan $55,599 $39,080
ST0218 San Ramon Road Landscape Renovation $238,660
ST0514 San Ramon Road Trail Lighting $7,996
ST0119 Tassajara Road Improvements - North Dublin $426,079 $500,000 $11,132,278
ST0116 Tassajara Road Realignment and Widening $83,457 $11,324,308
ST0123 Traff c Signal and Roadway Safety Improvements $110,000 $170,000
ST0223 Traffc Signal Re-Lamping $98 $213,540 $511,982
ST0323 Village Parkway Reconstruction $99,844 $250,000 $450,156
$13,053,219 $17,851,382 $68,340,0721
$4,500,00C
$1,788,22E
$825,04C
$8,99C
$42,00C
$816,32C
$420,00C
$500,00C
$1,050,00C
I1ICosts and Financing sources exclude project improvement costs to be constructed by developers and other agencies.
FINANCING
1001 General Fund
1101 General Fund Designated Reserves
2201 State Gas Tax
2202 Federal Transportation Grant
$9,137 $7,311,372 $8,519,776
$408,526 $6,507,441 $23,914,696
$1,474,073 $659,460 $3,088,559
$661,000
2203 Transportation Development Act $17,317
2204 Measure B Sales Tax - Local Streets Fund (ACTC) $827,482 $128,223
2205 Measure B Sales Tax - Bike & Ped Fund (ACTC) $277,206 $68,200
2206 State Transportation Improvement $28,699
2207 Transportation for Clean Air $193,286 $69,419
2212 Vehicle Registration Fee (ACTC) $96,418 $165,040 $1,029,632
2214 Measure BB Sales Tax - Local Streets Fund (ACTC) $857,954 $1,110,000 $1,678,026
2215 Measure BB Sales Tax - Bike & Ped Fund (ACTC) $246,465 $348,228 $595,578
2216 Measure B Grants $2,598,350
2217 Measure BB Grants $967,149 $2,548,490
2218 Measure RR $411,609
2220 Road Maint. & Rehab Account (RMRA) $2,169,229 $1,123,961 $2,660,682
2304 Local Recycling Programs $4,360
2705 Street Light District East Dublin 1999-1 $40 $12,000 $60,147
4300 Eastern Dublin Transportation Impact Fee $1,190,404 $500,000 $11,219,795
4303 Traffc Impact Fee - Category 3 $298,596
4304 Western Dublin Transportation Impact Fee $171,722 $113,880 $995,818
4305 Traffc Impact Fee - Dougherty Valley $5,464,338
4306 Tri-Valley Transportation Development Fee $426,079 $5,085,407
4309 Mitigation Contribution $45,980
4401 Dublin Crossing Development Fee $450,000 $350,000
6305 Internal Service Fund - Equipment $85,426
9901 Other County Reimbursement
$4,500,000
$750,000
$30,000
$42,000
$135,000
$8,950,000
$9_450.578
$14,407,000
$1,363,99C
$1,420,00C
$750,00C
$35,04C
$2,080,000
$698,22E
$2,745,00C
$42,00C
$2,116,90C
$8,450,00C
$723,10C
$550,00C
$275,00C
$2,250,00C
$42,00C
$816,32C
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 165 168
Attachment 1
Project Number and Description
fTotal Financing0
FY2024 FY2025
FY2023 Actual FY 2024 Adopted
Amended Budget
$13,053,2191 $ 17,851,3821 $ 68,340,0721 $ 9,950,578
(1)Costs and Financing sources exclude project improvement costs to be constructed by developers and other agencies.
FY2026
Forecast
$14,407,0001
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 166 169
Attachment 1
PROPRIETARY FUNDS
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 167 170
Attachment 1
Internal Service Funds
The Internal Service Fund provides funding to support the following areas: 1) Replacement of vehicles and f re
apparatus; 2) Replacement of major building system components such as heating and air conditioning
systems, pumps, boilers, etc. at City owned facilities; 3) replacement of off ce equipment, computers, network
infrastructure, solar equipment, telephone systems, etc.; 4) IT operational costs; and 5) City employees Other
Post -Employment Benefts (OPEB)
Each City operating department budget includes charges for equipment usage. The Internal Service Fund
charges in departments translate to revenue in the Internal Services Funds. Department charges are
established at a level to suff ciently accumulate funds over time for the replacement of the equipment and
funding for IT costs.
The total Internal Service Funds budget for Fiscal Year 2024-25 is $5,566,860, and the projected budget for
Fiscal Year 2025-26 is $5,604,608 (excludes depreciation expense and transfers). Planned Internal Service Fund
purchases are related to building maintenance, replacement of network servers and computers, replacement
of police patrol cars, and retiree health costs.
The following are the fund summaries for Internal Service Funds:
Internal Service Fund - Equipment
The fund is maintained to f nance necessary equipment replacement such as copiers, network infrastructure,
traff c system, etc. The costs of these equipment are allocated based on the estimated life of the equipment on
a predetermined schedule that is reviewed and evaluated on an annual basis.
FY2023 Actual FY2024 Adopted FY2024 Amended FY2025 Budget FY2026 Forecast
Beginning Fund Balance
9,258,0951 10,091,907
10,091,907
10,076,050
10,855,802
(Revenues
(Use of Money & Property
Ilnternal Service Charges
[Total Revenues
(Expenditures by Category
(Contract Services
(Capital Outlay - ISF
(Capital Outlay - Depreciation
Ilnternal Service Fund Charge
[Transfers Out
[TOTAL COSTS
$170,639 $75,000 $75,000 $170,000 $170,000
$949,561 $801,865 $801,865 $879,652 $965,218
$1,120,20 $876,865 $876,865 $1,049,652 $1,135,218
($6,500) $0 $0 $0 $0
$492,860 $530,500 $807,297 $269,900 $159,790
($199,973) $0 $0 $0 $0
$0 $0 $0 $0 $0
$0 $0 $85,426 $0 $0
5286,3871 5530,5001 5892,7221 5269,9001 $159,790
10,091,907
_j0,438,272
10,076,050
10,855,802
11,831,230
(1) FY 2023 Fund Balance includes $1,815,957 as Net Investment in Capital Assets
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 168 171
Attachment 1
Internal Service Fund - Facilities
The fund is maintained to account for future replacement of major building/facilities components. Costs are
allocated based on the estimated life of the components and charged directly to the user departments based
on facility.
FY2023 Actual FY2024 Adopted FY2024 Amended FY2025 Budget FY2026 Forecast
Beginning Fund Balance
$45,902,276
$46,359,279
$46,359,279
$45,716,285
$41,215,871
'Revenues
'Use of Money & Property
IlnternaI Service Charges
(Transfers In
[Total Revenues
'Expenditures by Category
'Contract Services
'Capital Outlay - ISF
'Capital Outlay - Depreciation
'Internal Service Fund Charge
[Transfers Out
[TOTAL COSTS
$221,531
$414,278
$2,000,000
$2,635,809
$68,183
$2,110,510
$113
$2,178,806
$100,000
$390,531
$2,000,000
$2,490,531
so
so
$170,000
$170,000
$100,000
$390,531
$2,000,000
$2,490,531
$60,000
$0
$3,073,525
$3,133,525
$220,000
$429,586
$2,000,000
$2,649,586
so
$0
$7,150,000
$7,150,000
$220,0001
$472,5451
$2,000,0001
$2,692,5451
so
so
$2,100,000
$2,100,000
nding Fund BalanceM
$46,359,279
$48,679,810
$45,716,285
$41,215,871
$41,808,41E1
(1) FY 2023 Fund Balance includes $33,579,114 as Net Investment in Capital Assets.
Internal Service Fund -
The fund is maintained to f nance all Information Technology costs, including staff ng.
Beginning Fund Balance
'Revenues
'Use of Money & Property
'Internal Service Charges
[Total Revenues
Expenditures by Category
Salaries & Wages
Benef is
Capital Outlay - ISF
Capital Outlay - Depreciation
Contract Services
Professional Consulting
Internal Service Fund Charge
Services & Supplies
Interest Payments
[Transfers Out
Utilities
[TOTAL COSTS
FY2023 Actual FY2024 Adopted FY2024 Amended FY2025 Budget FY2026 Forecast
$2,330,369
$2,676,884
$64,978
$2,916,776
$2,981,754
$707,642
$174,568
$25,590
$306,082
$49,620
$315,453
$47,535
$797,980
$29,593
$37,852
$143,323
$2,635,239
$o
$3,729,206
$3,729,206
$1,117,120
$357,002
so
$0
$128,467
$221,590
$34,284
$1,641,468
$0
so
$229,275
$3,729,206
$2,676,8841
$0
$3,729,206
$3,729,206
$1,117,120
$357,002
$8,042
$0
$131,042
$232,719
$34,284
$1,668,782
$0
$431,036
$229,275
$4,209,301
$2,196,789
$1,725,789
$0
$3,583,060
$3,583,06
$968,065
$270,134
$0
$0
$63,000
$243,300
$37,713
$1,868,708
$0
$471,000
$132,140
$4,054,060
$0
$3,670,123
$3,670,123
$1,001,666
$263,063
$0
$0
$70,500
$243,300
$41,4841
$1,912,885
$o
$177,000
$137,225
$3,847,123
Ending Fund Balanceni
$2,676,884
$2,676,884
$2,196,789
$1,725,789
$1,548,789
i» FY2023 Fund Balance includes $843,686 as Net Investment in Capital Assets.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 169 172
Attachment 1
Internal Service Fund - Retiree Health
The fund is maintained to f nance future retiree health care benef t costs.
FY2023 Actual FY2024 Adopted FY2024 Amended FY2025 Budget FY2026 Forecast
Beginning Fund Balance
$48,381
$48,695
$48,695
$66,935
$66,935
(Revenues
(Use of Money & Property
[Internal Service Charges
(Other Revenue
[TotaI Revenues
'Expenditures by Category
IBenef is
(Contract Services
[TOTAL COSTS
$314
$0
$916,598
$916,912
$916,59
$0
$916,598
$0
$0
$1,087,640
$1,087,640
$1,069,400
$0
$1,069,400
$0
$0
$1,087,640
$1,087,640
$1,069,400
$0
$1,069,400
$0
$0
$1,175,900
$1,175,900
$1,175,900
$0
$1,175,90
$0[
$OI
$1,234,6951
$1,234,6951
I
$1,234,6951
$0[
$1,234,6951
nding Fund Balance
$48,695
$66,935
$66,94=1- $66,935
$66,9A
Internal Service Fund - Vehicles
All City's vehicles that are due for replacement, based on a predetermined schedule, are annually evaluated,
and recommended for replacement or extended life. The annual replacement cost was calculated based on
the annual vehicles' depreciation over their estimated useful life.
FY2023 Actual FY2024 Adopted FY2024 Amended FY2025 Budget FY2026 Forecast
Beginning Fund Balance
$6,176,965
$6,653,158
$6,653,1581
$6,752,839
$6,966,702
(Revenues
[Use of Money & Property
IInternaI Service Charges
[Other Revenue
[Total Revenues
'Expenditures by Category
[Capital Outlay - ISF
[Capital Outlay - Depreciation
[TOTAL COSTS
$54,344
$746,088
$146,339
$946,771
$249,567
$221,010
$470,578
$20,000
$638,058
$0
$658,058
$207,000
$0
$207,000
$20,000
$638,058
$0
$658,058
$558,377
$0
$558,377
$50,000
$701,863
$0
$751,863
$538,000
$0
$538,000
$50,000
$772,050
$0
$822,050
$540,000
$0
$540,000
Ending Fund Balance(1)
$6,653,1581 . $7,104,216
$6,752,8i1IF $6,966,702
$7,248,74
(il FY2023 Fund balance includes $3,950,938 as Net Investment in Capital Assets
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 170 173
Attachment 1
FIDUCIARY FUNDS
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 171 174
Attachment 1
Dublin Crossing CFD 2015-1 (5102)
In November 2013, the City Council adopted the Dublin Crossing Specifc Plan (DCSP) relating to the private
development of approximately189 acres on a portion of the Parks Reserve Forces Training Area (Camp Parks) in
the City of Dublin. The DCSP includes provisions for the demolition of existing buildings and other
improvements on the site and construction of a residential mixed -use project with up to 1,995 single- and
multifamily residential units; a 30-acre Community Park; and a 12-acre school site.
The City Council also approved a development agreement with the Developer which outlined their intention to
propose the formation of a Community Facilities District (CFD) by the City pursuant to the Mello -Roos
Community Facilities Act of 1982. A CFD is a def ned geographic area in which the City is authorized to levy
annual special taxes to either f nance directly the costs of specif ed public improvements, or to pay debt service
on bonds issued to f nance the public improvements, as well as to pay costs of administering the CFD.
On June 2, 2015, the City Council adopted the Resolution of Formation (Reso 96-15), establishing Community
Facilities District No. 2015-1 (Dublin Crossing). In August 2017, the City issued $32.7 million in bonds on behalf of
the CFD. In July 2019, the City issued $37.7 million in bonds on behalf of the CFD. In August 2021, the City issued
$26 million in bonds on behalf of the CFD. In September 2022, the City issued $21.72 million in bonds on behalf
of the CFD. In December 2023, the City issued 18.65 million in bonds on behalf of the CFD.
ginning Fund Balance
!Revenues
(Use of Money & Property
Other Revenue
(Special Assessments
Total Revenues
Expenditures by Category
Contract Services
Reimbursement to Others
Interest Payments
Professional Consulting
Services & Supplies
Transfers Out
(TOTAL COSTS
FY2023 Actual
($78,495,933)
$509,814
$52,500
$6,459,732
$7,022,046
$80,162
$32,614,276
$4,913,355
$8,942
$806,554
$79,632
$38,502,921
FY2024
Adopted
($109,976,808)
$5,561,238
$5,561,238
$336,200
$5,225,038
$84,000
$5,645,238
FY2024 FY2025 Budget
Amended
($109,976,808) ($110,093,434)
$5,561,238
$5,561,238
$368,826
$5,225,038
$84,000
$5,677,864
FY2026
Forecast
($110,170,730)
$8,087,637
$8,087,637
$427,400
$7,653,533
$84,000
$8,164,933
$8,249,692
$8,249,692
$439,100
$7,802,083
$84,000
$8,325,183
Ending Fund Balance
($109,976,808)
($110,060,808)
($110,093,434)
($110,170,730)
($110,246,221)
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 172 175
Attachment 1
Geologic Hazard Abatement Districts (GHAD)
A Geologic Hazard Abatement District (District or GHAD) is a state -level entity which is established separate
from the City of Dublin and applies to a specif c def ned area within the City. The District is formed under
provisions in the California Public Resources Code which establishes in Section 26500 that a District is a
political subdivision of the State and is not an agency or instrumentality of a local agency.
The City's role is limited to providing support to the District, coordinating activities undertaken for the District,
administering the District funds, and coordinating the payment of expenses associated with the District. GHAD
funding is collected as a supplemental assessment on property tax bills. The District can perform maintenance
on def ned areas and can also accumulate reserves to address major or extraordinary work such as a landslide
repair.
The Public Resources Code def nes a "geologic hazard" as an actual or threatened landslide, land subsidence,
soil erosion, earthquake, fault movement, or any other natural or unnatural movement of land or earth. A
District may be formed for the following purposes: (a) Prevention, mitigation, abatement, or control of a
geologic hazard; or (b) Mitigation or abatement of structural hazards that are partly or wholly caused by
geologic hazards (Public Resources Code 26525).
The City of Dublin has established three separate Districts: Fallon Village Geologic Hazard Abatement District,
Schaefer Ranch Geologic Hazard Abatement District, and Fallon Crossing Geologic Hazard Abatement District.
These Districts are managed by a Board of Directors, which is composed of members of the City Council.
Assessments are levied in accordance with an Engineer's Report prepared for each District and adopted at a
public meeting.
Information in this section is presented for informational purposes since these activities are not a direct
obligation of the City of Dublin.
Fallon Village Geologic Hazard Abatement District
The Fallon Village Geologic Hazard Abatement District (GHAD) was established in accordance with a condition
of approval for the Fallon Village (Positano) development project. On December 4, 2007, the City Council
adopted Resolution No. 216-07 which created the Fallon Village GHAD. The GHAD was formed to provide a
mechanism for the prevention, mitigation, abatement, and control of identif ed or potential geologic hazards
within the GHAD's boundary. The boundary of the Positano development encompasses approximately 175
acres of land, located generally east of Fallon Road.
On May 3, 2011, the City Council adopted Resolution No. 52-11 approving the annexation of the Jordan Ranch
development into the Fallon Village GHAD. The boundary of the GHAD with both Positano and Jordan Ranch
developments encompasses a total of approximately 674 acres of land, located generally east of Fallon Road.
On February 21, 2023, the City Council adopted Resolution No. 23-23 approving the annexation of the East
Ranch development into the Fallon Village GHAD. Upon completion of the development and transfer to the
GHAD, the East Ranch development will add approximately 166 acres of land to the GHAD.
For Fiscal Year 2023-24, a total of 1,951 parcels were subject to the levy of an assessment which represents all
the residential units within the Positano and Jordan Ranch developments. No additional residential parcels are
estimated to be subject to the levy of an assessment in Fiscal Year 2024-25 or Fiscal Year 2025-26.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 173 176
Attachment 1
Fallon Village CHAD (5301)
FY2023 Actual
FY2024
Adopted
FY2024
Amended
FY2025 Budget
FY2026
Forecast
leginning Fund Balance
$8,049,194
$9,202,472
$9,202,472
$9,954,7551 $9,952,856
'Revenues
(Special Assessments
lUse of Money & Property
Total Revenues
(Expenditures by Category
Salaries & Wages
IBenef is
(Contract Services
Professional Consulting
(TOTAL COSTS
$1,217,625
$174,496
$1,392,121
$12,529
$5,937
$89,625
$130,752
$238,843
$1,216,307
$75,000
$1,291,307
$22,308
$8,451
$323,465
$184,800
$539,024
$1,216,307
$75,000
$1,291,307
$22,308
$8,451
$323,465
$184,800
$539,024
$488,614
$150,000
$638,614
$23,453
$10,060
$415,000
$192,000
$640,513
$503,272
$125,000
$628,272
$24,262
$10,781
$425,000
$192,000
$652,042
Ending Fund Balance -I $9,202,472
$9,954,755
$9,954,755
$9,952,856
$9,929,085
Schaefer Ranch Geologic Hazard Abatement District
The Schaefer Ranch Geologic Hazard Abatement District (GHAD) was established in accordance with a
condition of approval for the Schaefer Ranch development project. On December 5, 2006, the GHAD was
formed to provide a mechanism for the prevention, mitigation, abatement, and control of identif ed or
potential geologic hazards within the GHAD's boundary. The boundary of the GHAD encompasses
approximately 500 acres of land located at the westerly boundary of the City limits.
For Fiscal Year 2023-24, a total of 399 parcels were subject to the levy of an assessment. It is estimated that in
Fiscal Year 2024-25, there will be an additional 20 parcels that will be subject to the special assessment, which
represents all the planned residential units within the Schaefer Ranch development.
Schaefer Ranch CHAD (5302)
FY2023 Actual
FY2024
Adopted
Amended
FY2024 FY2025 Budget
FY2026
Forecast
Beginning Fund Balance
$5,839,243
$6,222,598
$6,222,598
$6,242,723
$6,445,956
Revenues
(Special Assessments
(Use of Money & Property
[Total Revenues
,Expenditures by Category
(Salaries & Wages
1Benef is
(Contract Services
Professional Consulting
(TOTAL COSTS
$480,773
$122,483
$603,25
$12,530
$5,937
$97,460
$103,974
$219,901
$535,083
$60,000
$595,083
$22,308
$8,451
$372,171
$172,028
$574,958
$535,083 $655,746 $675,419
$60,000 $115,000 $115,000
$595,083 $770,746 $790,419
$22,308 $23,453 $24,262
$8,451 $10,060 $10,781
$372,171 $370,000 $380,000
$172,028 $164,000 $164,000
$574,958 $567,513 $579,043
Ending Fund Balance
$6,222,598
$6,242,723
$6,242,723 $6,445,956 $6,657,332
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 174 177
Attachment 1
Fallon Crossing (North Tassajara) Geologic Hazard Abatement
District
The Fallon Crossing Geologic Hazard Abatement District was established in accordance with a condition of
approval for the Fallon Crossing (The Chateau) development project. On August 16, 2011, the City Council
adopted Resolution No. 147-11 which created the Fallon Crossing Geologic Hazard Abatement District. The
GHAD was formed to provide a mechanism for the prevention, mitigation, abatement, and control of identif ed
or potential geologic hazards within the GHAD's boundary. The boundary of The Chateau development
encompasses approximately 68 acres of land located on the northeast side of Tassajara Road.
On June 6, 2017, the City Council adopted Resolution No. 66-17 approving the annexation of the Tassajara Hills
development into the Fallon Crossing GHAD. The boundary of the Tassajara Hills development encompasses a
total of approximately 293 acres of land in the northeast corner of the City. The GHAD has not accepted transfer
and maintenance responsibilities within the Tassajara Hills development yet, therefore the development does
not receive any GHAD services at this time.
For Fiscal Year 2023-24, a total of 477 parcels were subject to the levy of an assessment which represents all of
the planned residential units within both The Chateau and Tassajara Hills developments. No additional
residential parcels are estimated to be subject to the levy of an assessment in Fiscal Year 2024-25 or Fiscal Year
2025-26.
Fallon Crossing CHAD (5321)
FY2023 Actual
FY2024
Adopted
FY2024 FY2025 Budget
Amended
FY2026
Forecast
Beginning Fund Balance
$2,397,708
$3,109,100
$3,109,100
$3,500,513
$3,873,802
Revenues
Special Assessments
Use of Money & Property
Total Revenues
$709,165 $714,177 $714,177 $756,802 $779,506
$54,749 $15,000 $15,000 $50,000 $50,000
$763,914 $729,177 $729,177 $806,802 $829,506
Expenditures by Category
Salaries & Wages
1Benef is
(Contract Services
Professional Consulting
OTAL COSTS
$6,265 $11,154
$2,966 $4,220
$11,874 $195,700
$31,417 $126,690
$52,522 $337,764
$11,154 $23,453 $24,262
$4,220 $10,060 $10,781
$195,700 $260,000 $270,0001
$126,690 $140,000 $140,000
$337,764 $433,513 $445,043
Ending Fund Balance
$3,109,100
$3,500,513
$3,500,513
$3,873,802
$4,258,265
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 175 178
Attachment 1
tJNI ietr4 igoyers' Retiree Bene
The State of California Public Employees Retirement System (CALPERS) developed the CERBT to allow public
agencies to invest money in a trust mechanism to fund other post -employment benefts (OPEB), otherwise
known as retiree health care.
The City of Dublin Retiree Health Plan is a single -employer def ned beneft health care plan administered by
CaIPERS. The plan provides medical insurance benefts to eligible retiree and their eligible dependents in
accordance with the State Public Employee Retirement Law.
During the Fiscal Year 2006-07, the City made arrangements with CALPERS for the initial establishment of the
trust and transferred $5.5 million into the trust. The City has established a policy to make annual contribution
for the purpose of funding the Annual Required Contribution (ARC) when there are no budget constraints. The
ARC amount is determined by an Actuarial Study which is required to be updated biennially. The City's OPEB is
currently super -funded, there is no ARC budget included in the next two f scal years. It is important to note
that the CERBT funds are not controlled by the City., as thev are assets held by and distributed by
CaIPERS. This page is included in the budaet document for informational purposes only.
Ieginning Fund Balance
(Revenues
(Use of Maoney & Property
Other Revenue
Total Revenues
CERBT Summary
FY2023 Actual
FY2024
Adopted
(5171)
FY2024
Amended
FY2025 Budget
FY2026
Forecast
$22,956,683
$22,868,762
$22,868,762
$21,749,362
$20,523,462
(Expenditures by Category
IBenef is
(Contract Services
(TOTAL COSTS
$848,779
$848,779
$916,598
$20,102
$936,700
$1,069,400 $1,069,400 $1,175,900 $1,234,6951
$50,000 $50,000 $50,000 $50,0001
$1,119,400 $1,119,400 $1,225,900 $1,284,695
Ending Fund Balance
$22,868,762
$21,749,362
$21,749,362
$20,523,462
$19,238,767
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 176 179
Attachment 1
ADDENDUM
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 177 180
Attachment 1
Introduction
The City of Dublin adopts a Biennial Budget which incorporates the estimated Revenue and Expenditures for
the City each of the two Fiscal Years. The Fiscal Year begins July 1st and ends on June 3Oth.
The schedules included in the Addendum are intended to provide additional summary and comparison
information related to both Revenues and Expenditures. The Addendum also includes a glossary of terms, and
detailed demographic information about the City of Dublin. Upon adoption by the City Council, a copy of the
resolution will be placed in the Addendum as well. Questions about the presentation of the information can be
directed to the Finance Department at (925) 833-6640.
The following are the sections included in the Addendum:
#1 - Historical Comparison of Revenues by Source
#2 - Human Services Grants Program
#3 - Position Allocation Plan
#4 - Fiscal Year 2024-25 Appropriations Limit (Gann Limit)
#5 - Fund Balance Reserves Policy
#6 - Glossary/Index
#7 - Demographics
#8 - Legal Debt Limit
#9 - City Debt Schedule
#10 - Budget Resolution
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 178 181
Attachment 1
General Fund (1000s) Revenues Comparison
Category
FY2023
Actual
FY 2024
Adopted
FY2024
Amended
FY2025
Budget
FY2026
Forecast
Leneral Fund (1000s)
Property Taxes
Current Secured
Current Unsecured
Motor Vehicle In Lieu
Supplemental
Prior Secured
Prior Unsecured
Property Tax Penalties
Sales Taxes
(Sales and Use Tax
(Sales Tax Reimbursements
Other Taxes
(Property Transfer Tax
[Transient Occupancy Tax (Hotel)
Franchise Taxes
(Electric
(Gas
(Garbage
Cable
Licenses & Permits
(Business Licenses
(Pole License Fee
[Taxi - Company
Maxi - Driver
[Tobacco Retailing License
Massage - Establishment
Peddler
(Animal License
Fire Permits - Self Inspected
Fire Permits - Annual
Planning Permits
Building Referral Plan Check
Building Permits
Construction and Demo Permits
Encroachment / Transportation
Grading
Miscellaneous Permits
Fines & Penalties
Other Court Fines
(Parking Citations
$45,436,666 $46,980,000
$2,260,937 $2,466,000
$8,642,464 $9,100,000
$2,098,007 $1,000,000
$459,064 $350,000
($21,570)
$180,571
Sub -total $59,056,139 $59,896,000
$28,902,065
($321,750)
Sub -total $28,580,315
Sub -total
$742,856
$1,533,093
$2,275,949
$701,239
$246,404
$4,921,232
$584,861
Sub -total $6,453,735
$186,600
$2,478
$508
$508
$8,808
$2,744
$1,108
$6,230
$26,436
$7,817
$33,493
$32,339
$4,688,760
$20,520
$260,633
$72,479
$7,382
Sub -total $5,358,842
$40,721
$32,997
$27,000,000
($375,000)
$26,625,000
$800,000
$1,500,000
$2,300,000
$550,000
$150,000
$4,630,500
$650,000
$5,980,500
$150,000
$11,000
$500
$500
$10,000
$3,000
$1,000
$6,000
$27,000
$10,000
$29,255
$28,775
$3,133,413
$8,979
$242,150
$62,840
$4,577
$3,728,989
$20,000
$30,000
$46,980,000
$2,466,000
$9,100,000
$1,000,000
$350,000
$59,896,000
$29,995,900
($375,000)
$29,620,900
$800,000
$1,500,000
$2,300,000
$550,000
$150,000
$4,630,500
$650,000
$5,980,500
$150,000
$11,000
$500
$500
$10,000
$3,000
$1,000
$6,000
$27,000
$10,000
$29,255
$28,775
$3,133,413
$8,979
$242,150
$62,840
$4,577
$3,728,989
$20,000
$30,000
$49,903,335
$2,772,306
$9,500,000
$800,000
$250,000
$52,235,550
$2,890,000
$9,973,000
$800,000
$250,000
$63,225,641 $66,148,550
$30,536,365
($375,000)
$30,161,365
$600,000
$1,550,000
$2,150,000
$31,403,8051
($375,000)1
$31,028,8051
$600,0001
$1,600,0001
$2,200,0001
$650,000
$200,000
$5,145,000
$550,000
$6,545,000
$650,0001
$200,0001
$5,402,2501
$550,0001
$6,802,2501
$175,000
$22,000
$500
$500
$10,000
$3,000
$1,000
$6,000
$15,000
$41,558
$35,000
$4,065,776
$13,108
$247,860
$72,000
$6,300
$4,714,602
$180,000
$22,000
$500
$500
$10,000
$3,000
$1,000
$6,000
$15,000
$41,558
$35,000
$5,032,598
$16,362
$260,100
$75,600
$6,300
$5,705,518
$20,000
$30,000
$20,0001
$30,0001
C' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 179 182
Attachment 1
Category FY2023 FY 2024 FY2024 FY2025 FY2026
Actual Adopted Amended Budget Forecast
(Administration Citation $6,300 1 $2,400
Business License Penalties I $15,000
(Penalties $100
I Sub -total $80,117 $50,000 $50,0001 $67,400
$2,510,000 $5,500,000
Use Of Money & Property
I me rest $4,980,461
Interest - Lease $129,921
Interest Designated $12,746
Interest Restricted $62,492
Investment Fair Market Value Adjustment ($3,053,407)
Leased Property $551,009
Sub -total $2,683,224
$532,026 $532,026
$3,042,026 $6,032,026
Intergovernmental
Other Agency Grants $46,436
(Vehicle License Fee $76,068 $45,000 $45,000
(Mandated Costs Reimbursement $10,000 $125,000
IPropertyTax Relief (HOPTR) $229,661 $235,000 $235,000
Sub -total $352,165 $290,000 $405,000
Charges For Services
General & Administrative
Sale of Documents
Building Use Insurance
General & Administrative
$27
$51,650 $35,000
$51,677 $35,000
$35,000
$35,000
Police Services
Police Reports $3,740 $3,000 $3,000
Background Letter $3,922 $1,100 $1,100
(ABC Letter $180
Livescan $3,250 $500 $1,000
Fingerprints $698 $500
(Vehicle Release $16,400 $12,000 $12,000
Fix It Tickets $330 $350 $350
Repo Releases $435 $600 $600
DUI Response Costs Recovery $1,300 $2,100 $2,100
Miscellaneous Police Services $2,688 $600 $600
Police Services $32,943 $20,750 $20,750
Fire Services
Fire Alarm $35,462 $25,000 $25,000
Sprinkler/Underground $196,764 $110,000 $110,000
Fixed System $4,802 $1,000 $1,000
Fire Plan Check $90,817 $58,000 $58,000
Miscellaneous Fire Services $10,687 $3,000 $3,000
Santa Rita Services $1,767,288 $1,300,000 $1,300,000
Fire Services $2,105,820 $1,497,000 $1,497,000
Environmental Services
EV Charging Stations $13,958 $17,000 $17,000
Stormwater Facility Inspection $43,534 $16,000 $16,000
Waste Mgt Ad min Fee $1,885,188 $1,680,000 $1,680,000
Local Share Permit Surcharge -Green Building $985 $678 $678
Environmental Services $1,943,664 $1,713,678 $1,713,678
Parks & Community Services
Cultural & Special Events I $502,4061 $455,7851
$5,510,000
$553,648
$6,063,648
$70,000
$10,000
$220,000
$300,000
$2,400
$15,000
$67,400
$5,496,800
$563,807
$6,060,607
$70,000
$10,000
$220,000
$300,000
$35,000
$35,000
$35,000
$35,000
$3,000
$1,100
$1,200
$12,000
$350
$600
$2,100
$13,400
$33,750
$10,000
$90,000
$1,500
$83,910
$4,000
$500,000
$689,410
$27,000
$16,320
$1,980,107
$1,005
$2,024,432
$3,000
$1,100
$1,200
$12,000
$350
$600
$2,100
$13,400
$33,750
$10,000
$72,000
$1,500
$87,380
$4,000
$500,000
$674,880
$27,000
$16,320
$2,079,112
$1,117
$2,123,549
$455,7851 $336,1021 $336,1841
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 180 183
Attachment 1
Category
Dublin Arts Center
Heritage & Cultural Art
Parks & Community Services Ad min
Senior Center
Shannon Center
Stager & Other Facilities
[The Wave
Parks & Community Services
Development Services
Zoning
Plan Checking
Local Share Permit Surcharge -Zone 7
Local Share Permit Surcharge-SMIP
Business License City Admin CASpfee
PFD Development Services
Development Services
Sub -total
FY2023 FY 2024 FY2024 FY2025
Actual Adopted Amended Budget
$701,622
$279,820 $149,164 $149,1641 $221,063
$209,263 $198,500 $198,500 $198,500
$152,661 $168,120 $168,120 $179,600
$1,515,636 $1,300,047 $1,300,047 $1,430,366
$1,854,672 $1,589,063 $1,589,063 $1,558,308
$2,029,599 $1,596,891 $1,596,891 $1,941,295
$6,544,057 $5,457,569 $5,457,569 $6,566,856
FY2026
Forecast
$813,466
$209,083
$198,500
$179,600
$1,429,166
$1,576,108
$1,956,612
$6,698,719
$1,314,024 $911,036 $582,7941 $521,927
$1,843,435 $2,735,164 $2,735,1641 $2,776,060
$4,501 $1,343 $1,3431 $8,925
$1,800 $1,254 $1,2541 $1,718
$16,508 $14,500 $14,5001 $15,192
$371,993 $3,960 $125,9091 $4,039
$3,552,261 $3,667,257 $3,460,9641 $3,327,861
$14,230,421 $12,391,254 $12,184,9611 $12,677,309
General Revenue
Sale of Property $121,630
Contribution/Donations/Sponsorships $6,000
Miscellaneous Revenue $327,472 $227,198 $247,1981 $262,046
Reimbursement, General $1,995,388 $1,335,894 $1,335,8941 $2,074,792
Reimbursement, Damage $212,315 $25,000 $25,0001 $25,500
Community Beneft Payments
Developer Contribution - Project
Sub-tota1 $2,662,805 $1,588,092 $1,608,0921 $2,362,338
Total - General Fund (1)
(1) Excludes Transfers In
$521,927
$2,780,66C
$9,92C
$2,305
$15,192
$4,035
$3,334,047
$12,899,945
$266,180
$2,213,126
$25,500
$2,504,806
$121,733,713
$115,891,861
$121,806,468
$128,267,303
$133,717,880
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 181 184
Attachment 1
Non -General Funds Revenues Comparison
Category
FY2023 FY 2024 FY2024 FY2025 FY2026
Actual Adopted Amended Budget Forecast
Non -General Funds
(State Seizure/Special Activity Fund (2101)
(General Revenue
Ilnterest
Sub -total
$80,174
$2,942
$83,115
(Vehicle Abatement (2102)
II nterest $7,076
Ilntergovernmental - County $96,432
Sub -total, $103,508
ISLES/COPS Fund - CA (2103)
Ilnterest
)intergovernmental - State
Sub -total
(Local Law Enforcement Block Grant (2104)
Ilntergovernmental - Federal
Sub -total)
IlitSSfety (2106)
Ilnterest
(Fines & Penalties
(Federal Asset Seizure Fund (2107)
(General Revenue
Sub -total
Sub -total
$6,554
$177,914
$184,469
$0
$64
$127,320
$127,384
$0
$420
$4201
$3,150
$34,000
$37,150
$4,200
$100,000
$104,200
so
$200
$100,000
$100,200
$0
$51,149
$420
$51,569
$3,150
$34,000
$37,150
$4,200
$100,000
$104,200
so
$200
$100,000
$100,200
$0
EMS Special Revenue (2109)
Special Assessments - Current $210,332 $218,000 $218,000
Special Assessments - Prior Year & Penalties $450
Interest $5,414 $4,200 $4,200
Sub -total $216,196 $222,200 $222,200
Enforcement Grants (2111)
Interest
Intergovernmental - Federal
Intergovernmental - State
(State Gas Tax (2201)
Ilnterest
$50,000 $50,000
$266,992 $281,681 $281,681
Sub -total $266,992 $331,681 $331,681
$3,000
$3,000
$7,000
$34,000
$41,000
$6,500
$6,500
so
$50
$100,000
$100,050
$C
$3,000
$3,000I
$7,0001
$34,0001
$41,0001
$6,5001
$6,5001
$50I
$100,000I
$100,050I
so
$218,000
$5,000
$223,000
$218,0001
$5,0001
$223,0001
$50,000
$281,681
$331,681
$50,0001
$281,681
$331,681
$79,6431 $33,000I $33,0001 $80,0001 $80,0001
e' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 182 185
Attachment 1
Category
(Intergovernmental - State
(Federal Transportation Grant (2202)
(Intergovernmental - Federal
Sub -total
Sub -total
(Transportation Development Act (2203)
Ilnterest
(Intergovernmental - State
(Measure B-Local Streets (2204)
Ilnterest
(Measure B-Bike & Ped (2205)
Ilnterest
(General Revenue
Sub -total
FY2023 FY 2024 FY2024 FY2025 FY2026
Actual Adopted Amended Budget Forecast
$1,850,782 $2,087,096 $2,087,096$2,015,285 $2,015,285
$1,930,425 $2,120,09 $2,120,096 $2,095,285
$358
$621,000
$621,000
$358
$0
$0
$10,2661 $0
Sub -total $10,26611 $0
Sub -total
(State Transportation Improvement (2206)
(Intergovernmental - State
transportation for Clean Air (2207)
(Intergovernmental - County
(Vehicle Registration Fee (2212)
Ilnterest
(Intergovernmental - County
(Measure BB -Local Streets (2214)
Ilnterest
(Sales Tax
(Measure BB -Bike & Ped (2215)
Ilnterest
(Sales Tax
Sub -total
Sub -total
Sub -total
Sub -total
Sub -total
$3,958
$1,384
$5,342
$42,349
$42,349
$670,960
$670,960
$5,558
$337,637
$343,195
$0
$0
$0
$2,500
$267,867
$270,367
$40,000
$40,000
$2,095,285
$C
$17,317I
$17,3171 $0
$OI $10,000
$OI $10,000
$0
$0
$82,879
$82,879
$4,000
$4,000
$�
so
$10,000
$10,000
$4,000
$4,000
$0
$0
$C
$2,5001 $5,000
5993,8671 $273,224
$996,3671 $278,224
$5,000
$273,224
$278,224
$19,983 $4,000 $4,0001 $17,000
$1,458,611 $1,314,556 $1,314,556 $1,340,847
$1,478,59 $1,318,55 $1,318,556 $1,357,847
$10,030
$502,810
$512,840
$1,000
$453,152
$454,152
$1,000
$453,152
$454,152
$17,000
$1,340,847
$1,357,847
$10,000
$462,215
$472,215
$10,000
$462,215
$472,215
e' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 183 186
Attachment 1
Category
(Measure B Grants (2216)
Ilnterest
(Intergovernmental - County
'Measure BB Grants (2217)
Ilnterest
(Intergovernmental - County
FY2023 FY 2024 FY2024 FY2025 FY2026
Actual Adopted Amended Budget Forecast
$3,867
Sub -total' $3,867, $0, $0
Sub -total
'Measure RR Safe Routes to BART (2218)
(Intergovernmental - Other Agencies
I
Sub -total
$40
$2,600,959
$2,600,999
$967,149
$967,149
$0
$0
$0
(Road Maintenance & Rehab Account (RMRA) (2220)
(Interest $58,141 $16,500
'intergovernmental - State $1,656,205 $1,834,514
I Sub -total) $1,714,34 $1,851,014
$2,548,489
$2,548,489
$411,609
$411,609
$0
$0
$0
$0
$16,5001 $45,000
$1,834,5141 $1,899,23
$1,851,0141 $1,944,234
$0
$0
$45,000
4
$1,899,234
$1,944,234
(Measure D (2302)
Interest $12,782 $11,000 $11,0001 $7,500
lntergovernmental - County $214,040 $228,000 $228,0001 $215,000
General Revenue $0 $0 $32,0801 $0
Sub -total $226,822 $239,000 $271,0801 $222,500
(Garbage Service Fund (2303)
Ilnterest
(Environmental Services
Sub -total
$19,427
$8,256,490
$8,275,917
$8,250
$7,820,000
$7,828,250
$8,2501
$8,854,3951 $8,810,000
$8,862,6451 $8,810,000
$5,000
$215,000
$0
$220,000
$8,810,000
$8,810,000
Local Recycling Programs (2304)
Interest $3,791 $1,100 $1,1001 $3,000
Intergovernmental - State $29,805 $121,102 $121,1021 $317,400
Intergovernmental - County $0 $25,000 $25,0001 $25,500
Sub -total $33,596 $147,202 $147,2021 $345,900
(Storm Water Management (2321, 2323, 2324)
II nterest $4,820
I
Sub -total $4,820
$2,200
$2,200
'Box Culvert (2322)
Interest $8,196I $5,500
Sub -total $8,19 $5,500
State Grant - Park (2403)
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
$2,2001 $3,750
$2,2001 $3,750
$5,5001 $8,000
$3,000
$123,524
$25,500
$152,024
$3,750
$3,750
$8,000
$5,5001 $8,000
$8,000
Page 184 187
Attachment 1
Category
'Intergovernmental - State
(Small Business Assistance (2601)
'Interest
'General Revenue
Sub -total
Sub -total
FY2023 FY 2024 FY2024 FY2025 FY2026
Actual Adopted Amended Budget Forecast
$271,600 $271,600
$01 $271,600 $271,600
$4,377
$100,000
$104,377
'Street Light Districts (2701, 2705)
'Special Assessments - Current $616,353
Special Assessments - Prior Year & Penalties $6,739
nterest $20,506
Sub -total $643,598
'Landscape Districts (2702, 2703, 2704)
Special Assessments - Current $671,041
'Special Assessments - Prior Year & Penalties $3,006
nterest $46,046
Sub -total $720,092
Dublin Crossing CFD (2710)
Special Assessments - Current $98,263
Special Assessments - Prior Year & Penalties $844
I nterest $7,514
Sub -total $106,622
'Public Art Fund (2801)
nterest
'Developer Contribution
Sub -total
$76,815
$7,455
$84,270
'Cable TV Facilities (2811)
'Interest $9,488
'Cable TV Support $117,271
Sub -total $126,759
$100,000
$100,000
$652,959
$19,250
$672,209
$705,829
$19,250
$725,079
$115,000
$2,200
$117,200
$45,000
$45,000
$2,000
$125,000
$127,000
$0
$100,000' $100,000
$100,000' $100,000
$100,000
$100,000
$652,9591 $684,816
$19,2501 $20,000
$672,2091 $704,81
$705,829
$19,250
$725,079
$712,640
$43,000
$755,640
$115,0001 $117,300
$2,2001 $7,500
$117,2001 $124,800
$45,0001 $70,000
$45,0001 $70,000
$2,0001 $5,000
$125,0001 $125,000
$127,0001 $130,000
$692,218
$20,000
$712,218
$726,894
$43,000
$769,894
$117,300
$7,500
$124,800
$70,000
$70,000
$5,000
$125,000
$130,000
'Affordable Housing Fund (2901)
'Interest $315,866 $125,000 $125,0001 $250,000
'Loan Repayments $371,220 I
'Housing Services $55,298 $80,855 $80,8551 $72,664
I Sub -total $742,384 $205,855 $205,8551 $322,664
'Noise Mitigation Fund (2902)
'Interest $511
'Developer Contribution $1,311
I Sub -total $1,822
$100
$335
$435
$100' $500
$335' $335
$435' $835
$250,000
$72,664
$322,664
$500
$335
$835
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 185 188
Attachment 1
Category
FY2023 FY 2024 FY2024 FY2025 FY2026
Actual Adopted Amended Budget Forecast
(Community Development Block Grant (2903)
(Interest
(Intergovernmental - Federal $307,484
Sub -total $307,484
ICOVID-19 Grants (2905)
Ilnterest
(Intergovernmental - State
Sub -total $0
(Federal COVID-19 Financial Assistance (2906)
Ilnterest
(Intergovernmental - Federal
I Sub -total
(American Rescue Plan Act (ARPA) (2907)
Ilnterest
(Intergovernmental - Federal
(Building Homes and Jobs Act (2911)
Ilnterest
(Intergovernmental - State
(State Housing Grant (2912)
(Intergovernmental - State
(Federal Grants - General (2920)
Intergovernmental - Federal
State Grants - General (2921)
'Intergovernmental - State
I
(Public Facilities Fee (4100s)
Ilnterest
(Developer Contribution
Sub -total
$0
$92,605
$1,444,951
$1,537,555
Sub -total) $0
Sub -total
Sub -total
Sub -total
Sub -total
$300,000
$300,000
$389,481
$389,481
$0
$721,702
$1,212,005
$1,933,707
$105,600
$105,600
$0
$0
$1,579,419
$1,579,419
$0
$0
so
$334,525
$334,525
$0
so
$1,579,419
$1,579,419
$0
$0
$60,520
$60,520
$1,380,000
$0, $1,380,000
$342,550
$486,893
$829,443
$105,600
$105,600
$0
$0
$937,302
$937,302
$0
$0
$127,230
$127,230
$C
I
$105,600I
$105,600I
I
I
so
I
$874,540I
$874,540I
I
I
$OI
$342,550
$486,893
$829,443
$637,550
$486,893
$1,124,443
$637,550I
$486,8931
$1,124,4431
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 186 189
Attachment 1
Category
IIdifipact Fee (4300s)
'Interest
(General Revenue
(Developer Contribution
'Fire Impact Fee (4201)
'Interest
'Developer Contribution
iDublin Crossing Fund (4401)
'Interest
1
FY2023 FY 2024 FY2024 FY2025 FY2026
Actual Adopted Amended Budget Forecast
$580,265 $298,000 $298,0001 $161,000
$600,000 '
$1,559,605 $300,816 $300,8161 $300,816
Sub -total $2,739,870 $598,816 $598,816' $461,81
Sub -total
Sub -total
$1,609
$75,293
$76,902
$251,615
$251,615
$2,000
$26,712
$28,712
$80,000
$80,000
$2,000
$26,712
$28,712
$1,00C
$26,712
$27,712
$105,250
$300,816
$406,06
$1,000
$26,712
$27,712
$80,0001 $200,000
$80,0001 $200,000
'Vehicles Replacement (6105)
'Interest $54,344 $20,000 $20,0001 $50,000
'Internal Service Charges $746,088 $638,058 $638,0581 $701,863
'General Revenue $146,339 '
' Sub -total $946,771 $658,058 $658,058' $751,863
'Facilities Replacement (6205)
'Interest
'Internal Service Charges
'Equipment Replacement (6305)
'Interest
'Internal Service Charges
'IT Fund (6605)
'Interest
'Internal Service Charges
'Retiree Health (6901)
'Interest
'Reimbursement
Sub -total
Sub -total
Sub -total
Sub -total
'Energy Improvement Lease - Bond (7102)
'Interest
Other Financing Source
Sub -total
$221,531
$414,278
$635,809
$170,639
$949,561
$1,120,200
$100,000
$390,531
$490,531
$75,000
$801,865
$876,865
$200,000
$200,000
$50,000
$772,050
$100,0001 $220,000
$390,5311 $429,586
$490,5311 $649,586
$822,050
1
$220,000
$472,545
$692,545
$75,0001 $170,000
$801,8651 $879,652
$876,8651 $1,049,652
$64,978 '
$2,916,776 $3,729,206 $3,729,2061 $3,583,060
$2,981,75 $3,729,20 $3,729,206 $3,583,060
$314
$916,598
$916,912
$133,015
$25,800
$158,815
$1,087,640
$1,087,640
$0
$170,000
$965,218
$1,135,218
$3,670,123
$3,670,123
1
$1,087,6401 $1,175,900
$1,087,6401 $1,175,900
$0
$0
$1,234,695
$1,234,695
$0
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 187 190
Attachment 1
Category
FY2O23 FY 2024 FY2O24 FY2O25 FY2O26
Actual Adopted Amended Budget Forecast
rand Total (1) $37,259,502 $27,360,856 $33,974,219 $28,660,106 $28,584,214
(1) Excludes Transfers In and Fiduciary Funds
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 188 191
Attachment 1
Community Resources for Independent Living - Housing and Independent
Living Skills
(Easter Seals Bay Area - Kaleidoscope Community Adult Program
(Goodness Village -Tiny Home Community*
IHively- Family Resource Center
(Hope Hospice - Grief Support Center and Hospice Volunteer Program
Human Services Grants Program
Human Services Grants include $99,000 from the General Fund, $60,000 from the Community Development Block Grant
(CDBG), $163,000 from American Rescue Plan Act (ARPA) and $8,000 from the Affordable Housing Fund. This years grants were
recommended by the Human Services Commission on March 28, 2024 and approved by the City Council on May 7, 2024.
Organization
Axis Community Health - Enrollment Specialist
Axis Community Health - Loan Obligation
Centro Legal de la Raza - Fair and Secure Housing Project
Chabot -Las Positas Community College District - Pathways to Employment
Chabot -Las Positas Community College District - VITA Services
Amount
Source
$7,000 General Fund
$15,000 CDBG
$18,000 ARPA
$16,000 ARPA
$16,000 ARPA
CityServe of the Tri-Valley- Homelessness Prevention/Family Stabilization $23,000 ARPA
CityServe of the Tri-Valley - Senior 60+ Stabilization Program $17,000 General Fund
$9,000 ARPA
$14,000 General Fund
$12,500 General Fund
$24,000 ARPA
$17,000 General Fund
Legal Assistance for Seniors - Legal Services, Medicare Counseling and
Education $10,000 General Fund
Lions Center for the Visually Impaired - Senior Vision Health $4,500 General Fund
Love Never Fails - Street Outreach and Referrals $7,500 ARPA
Narika - Domestic Violence Intervention $5,000 General Fund
One Nation Dream Makers $3,500 ARPA
Open Heart Kitchen - Dublin Senior Meal Program $23,000 ARPA
Partners for Change Tri-Valley - Alleviating Pverty and Homelessness $5,000 General Fund
Spectrum Community Services - Meals on Wheels: More than a Meal $22,500 CDBG
Sunflower Hill - Program Support for Adults with Developmental Disabilities $15,000 General Fund
Tri-Valley Haven - Domestic Violence Services Program $23,000 ARPA
Tr -Valley Haven - Homeless Services Program $22,500 CDBG
(Grand Total
■ ■
$330,000
*$8,000 funded by the Affordable Housing Fund
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 189 192
Position Allocation Plan
Attachment 1
City Positions
IBity Manager's Of
City Manager
'Assistant City Manager
'Administrative Technician
'Assistant to the City Manager
'Audio -Visual Specialist
Chief Information Security Off cer
City Clerk
Communications Manager
Deputy City Manager
Economic Development Director
Economic Development Manager
Executive Aide
Human Resources Director
Human Resources Manager
Information Systems Manager
Information Systems Specialist
Information Systems Technician I/II
Management Analyst II
Management Fellow (Limited Term)
Network Systems Coordinator
Off ce Assistant II
Senior Off ce Assistant
Special Projects Manager
Special Projects Manager (Limited Term)
se)
tal City Manager's Of
IC
Community Development Director
'Administrative Aide
'Assistant Director of Community Dev.
'Assistant Planner
'Associate Planner
Chief Building Off cial
Code Enforcement Off cer
Off ce Assistant II
Permit Technician
Plan Check Engineer
Plans Examiner
Principal Planner
Senior Code Enforcement Off cer
Senior Management Analyst
Senior Off ce Assistant
Senior Planner
ommunity Development
FY2023 FY2024 FY2024 FY2025 FY2026 Budget vs.
Actual Adopted Amended Budget Forecast Amendment
1.00
1.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00 1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
1.00
2.00
1.00
1.00
1.00
26.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
1.00
2.00
2.00
1.00
1.00
27.00
1.00
1.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
1.00
1.00
2.00
2.00
1.00
1.00
28.00
1.00
1.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
1.00
1.00
2.00
2.00
1.00
1.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
1.00
1.00
2.00
2.00
1.00
0.00
1.00
0.00
28.00
28.00
1.00
(1.00)
0.00
FY2023 FY2024 FY2024 FY2025 FY2026 Budget vs.
Actual Adopted Amended Budget Forecast Amendment
otal Community Development
1.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
2.00
1.00
1.00
2.00
1.00
2.00
1.00
19.00'
1.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
2.00
1.00
1.00
2.00
1.00
2.00
1.00
19.00
1.00
1.00
1.00
1.00
1.00
2.00
2.00
2.00
1.00
1.00
2.00
1.00
2.00
1.00
19.00
1.00
1.00
1.00
1.00
1.00
2.00
2.00
2.00
1.00
1.00
2.00
1.00
1.00
2.00
1.00
20.00
1.0C
1.0C
1.0C
1.0C
1.0C
2.0C
2.0C
2.0C
1.0C
1.0C
2.0C
1.0C
1.0C
2.0C
1.0C
20.00
1.00
1.00
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 190 193
Attachment 1
FY2023 FY2024 FY2024 FY2025 Budget vs.
Actual Adopted Amended Budget FY2026 Forecast Amendment
Finance
Finance Director
(Accountant
(Accounting Manager
IAsst. Finance Director
Financial Analyst
(Management Analyst II
(Senior Accountant
(Senior Finance Technician
Senior Off ce Assistant
otal Finance
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
8.001
FY2023 Actual
Fire Department
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
8.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
8.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
8.00
8.00
FY2024 FY2024 FY2025 Budget vs.
Adopted Amended Budget FY2026 Forecast Amendment
Off ce Assistant II
1.00
Total Fire Department
Police Department
1.00
1.00 1.00
1.00 1.00
1.00 1.00
1.00
1.00 0.00
FY2023 FY2024 FY2024 FY2025 Budget vs.
Actual Adopted Amended Budget FY2026 Forecast Amendment
Administrative Aide
(Administrative Technician
tOff ce Assistant II
otal Police Department
1.00
1.00
2.00
4.00
Parks and Community Services
1.00
1.00
2.00
4.00
1.00
1.00
2.00
4.00
1.00
1.00
2.00
1.00
1.00
2.001
4.00
4.00
J
0.00
FY2023 FY2024 FY2024 FY2025 FY2026 Budget vs.
Actual Adopted Amended Budget Forecast Amendment
Parks & Community Svcs Director
IAsst. Parks & Comm Services Dir.
Graphic Design & Comm Coordinator
Management Analyst I
Management Analyst II
Off ce Assistant II
Parks & Community Services Manager
Recreation Coordinator
Recreation Manager
Recreation Supervisor
Recreation Technician
Senior Off ce Assistant
otal Parks and Community Services
1.00
1.00
1.00
1.00
1.00
1.00
8.00
1.00
4.00
1.00
3.00
23.00I
1.00
1.00
1.00
1.00
1.00
1.00
9.00
1.00
4.00
1.00
3.00
24.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
9.00
0.00
4.00
1.00
3.00
24.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
9.00
9.00
0.00
0.00
4.00
4.00
1.00
1.00
3.00
24.00
3.0Q
24.00
0.00
FY2023 FY2024 FY2024 FY2025 FY2026 Budget vs.
Actual Adopted Amended Budget Forecast Amendment
Public Works
C' City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 191 194
Attachment 1
'Public Works Director
'Administrative Aide
'Assistant Civil Engineer
'Assistant Public Works Dir/City Engineer
'Associate Civil Engineer
Capital Improvement Program Manager
Environmental & Sustain. Manager
Environmental Technician
GIS Coordinator
Maintenance Coordinator
Management Analyst II
Off ce Assistant II
Parks & Facilities Dev. Coordinator
Permit Technician
Principle Engineer
Public Works Inspector
Public Works Manager
Public Works Trans/Ops Manager
Senior Civil Engineer
Senior Off ce Assistant
Senior Public Works Inspector
[Total Public Works
FY2023
Actual
FY2023 FY2024 FY2024 FY2025 FY2026 Budget vs.
Actual Adopted Amended Budget Forecast Amendment
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
3.00 3.00 2.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00
1.00
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00
1.00 1.00 1.00
1.00 1.00 2.00
1.00
1.00
1.00
1.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
1.0C
1.0C
1.0C
1.0C
3.0C
1.0C
1.0C
1.0C
1.0C
1.0C
1.0C
1.0C
1.0C
1.0C
1.0C
1.0C
1.0C
1.0C
1.0C
2.0C
21.00 22.00 22.00 23.00 23.00
FY 2024
Adopted
FY2024
Amended
FY2025
Budget
FY2026
Forecast
1.00
1.00
Budget vs.
Amendment
Grand Total - City Positions
102.00
105.00
106.00
108.00
108.00
2.00
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 192 195
Attachment 1
Fiscal Year 2024-25 Appropriations Limit
Pending City Council Appropal. City Council Meeting June 4, 2024
The Gann Limit, or Proposition 4 Limit, was a 1979 amendment to the California constitution sponsored by
political activist Paul Gann in 1979 on the heels of his property tax -reducing Proposition 13 initiative passed the
prior year. The Gann Limit was designed to regulate state and local spending by linking the rate of
appropriation growth to a statewide index.
In accordance with Chapter 1025 of the statutes of 1987, as amended, each government entity is required to
include the Appropriations Limit in the annual budget. The City of Dublin has calculated a Fiscal Year 2022-23
limit in accordance with Article XIII B of the California Constitution and the recognized methodology for
calculating adjustments. The details of this calculation are shown on the following page.
The Appropriations Limit does not apply to all funds appropriated by the City Council. State law limits only the
appropriations that are funded by "proceeds of taxes," which are narrowly def ned. The law also establishes a
formula to be used to calculate annual adjustments to the limit using a combination of two factors selected by
the agency.
The f rst factor is based on changes in population. Agencies may either select the change in the city population
or the change in county population. For Fiscal Year 2024-25 the City of Dublin population change is a decrease
of 0.03% which is smaller than the Alameda County population decrease of 0.54% (based on the Price and
Population Information provided by the California Department of Finance). Therefore, the adjustment
calculation uses the City of Dublin population change.
The second factor allows the City to use either 1) the increase in the State per capita personal Income, or 2) the
change in local assessed valuation based on changes in the "Non-residential New Construction." The change in
the per capita personal income as provided by the Department of Finance is 3.62%. The change in the assessed
valuation compares the total change in assessed valuation to the amount related strictly to non-residential
improvements, in April 2024, the Alameda County Assessor provided data related to Fiscal Year 2024-
25 changes in assessed valuation attributable to Non-residential New Construction, The amount of the increase
was $7,917,000, or 0.76%. Therefore, the City of Dublin elected to use the change in the State per capita personal
Income.
The two factors discussed above are combined to arrive at a growth rate for appropriations, which is then
applied to the prior year to arrive at a limit for the new budget year. The City of Dublin's Fiscal Year 2024-
25 Appropriations Limit is $485,074,181, as shown on the following page, while the Fiscal Year 2024-25 Budget
contains appropriations of $101,577,465 that would be categorized as funded by proceeds of taxes. Therefore,
the City's appropriations subject to the Gann Limit are $383,496,716 below the allowed amount calculated for
Fiscal Year 2024-25.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 193 196
Attachment 1
Calculation of Fiscal Year 2024-25 Appropriations Limit
(Based on Fiscal Year 2023-24 Limit)
A. Selection of Optional Factors
1. Change in Population — City vs. County.
a. City of Dublin
lb. County of Alameda
71,575
1,639,409
71,600
1,648,369
-0.03%
-0.54%
The City selected Factor la. City of Dublin population growth -0.03%
2. Change in State per Capita Personal Income vs. City Non -Residential Building Construction.
a. Change in State per Capita Personal Income 3.62%
b. Change in Non -Residential Assessed Valuation 0.76%
The City selected Factor 2a. Change in Non -Residential Assessed Valuation 3.62%
B. Fiscal Year 2024-25 Growth Adiustment Factor
Calculation of factor for Fiscal Year 2024-25 = X*Y = 0.9997*1.0362 =1.0359
X = Selected Factor #1 + 100 =-0.03+100 = 0.9969
100 100
Y = Selected Factor #2 + 100 = 3.62+100 =1.0362
100 100
C. Calculation of Appropriations Limit
Fiscal Year 2023-24 Appropriations Limit $468,263,521
Fiscal Year 2024-25 Adjustment Factor x 1.0359
Fiscal Year 2024-25 Appropriations Limit $485,074,181
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 194 197
Attachment 1
Fund Balance and Reserve Policy
General Fund and Other Governmental Funds
(Updated June 2015)
This document shall establish the foundation for the components of fund balance and provide requirements
for maintaining reasonable levels of reserves in governmental funds, with a focus on the General Fund. The
presentation of fund balances is also presented in the Annual Comprehensive Financial Report (ACFR) and the
off cial City f nancial records. This document is intended to comply with Governmental Accounting Standards
Board (GASB) Statement No. 54. In the event of a conflict between this policy and the provisions of GASB
Statement No. 54 the accounting statement shall prevail.
In accordance with the requirements of GASB, the City Council also conf rms as part of this policy the order of
expenditures from resources available. The City considers "Restricted" amounts to have been spent prior to
"unrestricted" amounts when an expenditure is incurred for purposes for which both are available
("unrestricted" would include Committed, Assigned, and Unassigned). Similarly, when an expenditure is
incurred for purposes for which amounts in any of the unrestricted classif cations of fund balance could be
used, the City considers "Committed" amounts to be reduced f rst, followed by assigned amounts and then the
unassigned amounts.
A. POLICY OBJECTIVES
The City of Dublin's Fund Balance and Reserves Policy has four primary objectives:
o Determine available liquid resources;
o Classify fund balances in accordance with GASB 54;
o Def ne the methodology of allocating net resources; and
o Provide information needed to make informed f nancial decisions.
Periodically the City Manager may recommend to the City Council a review of this policy based on overall City
initiatives and current balances. Any adjustments to the policy shall be adopted by the City Council.
B. CLASSIFICATION OF FUND BALANCES
In accordance with GASB Statement No. 54 and as reported in the City's f nancial statements, fund balances
are identif ed by the following f ve fund balance classif cations:
I. Non -spendable Fund Balance
Non -spendable fund balances are amounts in a form that cannot be spent because they are either (a) in a non -
spendable form such as pre -paid items, inventories, or loans receivable; or (b) they have external restrictions
imposed by creditors, grantors, contributors, laws, regulations, etc. However, if the use of the proceeds from the
collection of those receivables or from the sale of those properties is restricted, committed, or assigned, then
they should be included in the appropriate fund balance classif cation (restricted, committed, or assigned),
rather than non -spendable fund balance.
The following are items that are expected to be recorded as "Non -spendable":
Prepaid Expenditures The portion of fund balance that represents the asset amount of prepaid expenditures,
held by a given fund.
Endowments The portion of fund balance established as an endowment by the donor and in which the
principal balance is not intended for expenditure.
Advances To Other Funds The portion of the fund balance that represents the asset amount of cash advanced
to other funds, held by a given fund.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 195 198
Attachment 1
Notes / Loans Receivable: The portion of fund balance that represents the asset amount of notes or loans
receivable, held by a given fund.
II. Restricted Fund Balance
Restricted Fund Balance shall reflect that portion of fund balance that reflects constraints placed on the use of
resources (other than non -spendable items) that are either: (a) externally imposed by creditors (such as
through debt covenants), grantors, contributors, or laws or regulations of other governments; or (b) Imposed by
law through constitutional provisions or enabling legislation.
The following are items that are expected to be recorded as "Restricted":
Public Safety Special Revenue Funds The portion of fund balances derived from funds collected to be used for
Public Safety related activities.
Transportation Special Revenue Funds The portion of fund balances derived from funds collected to be used
for Transportation related activities.
Environmental Special Revenue Funds The portion of fund balances derived from funds collected to be used
for Environmental related activities.
Parks Special Revenue Funds The portion of fund balances derived from funds collected to be used for Parks
related activities.
Assessment District Special Revenue Funds The portion of fund balances derived from funds collected to be
used for Public Safety and Transportation related activities, consistent with the purpose under which the fee is
collected.
Cultural & Arts Special Revenue Funds The portion of fund balances derived from funds collected to be used
for Cultural & Arts related activities.
Health & We/fare Special Revenue Funds The portion of fund balances derived from funds collected to be used
for Social Services and Housing related activities.
Impact & Mitigation Capital Proiect Funds The portion of fund balances derived from funds collected to be
used for parks, public facilities, f re, and transportation related activities, consistent with the purpose under
which the fee is collected.
Other Restricted The portion of fund balance in any governmental fund (except the General Fund) that is
restricted under the "Restricted Fund Balance" def nition as otherwise prescribed by Governmental
Accounting Standards Board Statement No. 54 and not otherwise described in this category above.
III. Committed Fund Balance
Committed Fund Balance shall be composed of amounts in which the City Council has taken action to commit
the funds before the end of f scal year. The decision to modify the amount or use of funds designated as
committed can only be changed by action of the City Council.
Economic Stability. The portion of General Fund Balance committed for the purpose of stabilizing the delivery
of City services during periods of severe operational def cits and to mitigate the effects of uncertainties from
unforeseen change in revenues and / or expenditures. City Council approval shall be required before expending
any portion of this fund balance. Reserve shall be used only if: a) Sudden and unexpected decline in ongoing
revenues greater than 5% of General Fund operating revenues; and/or b) Elimination or reduction of State
revenue source(s) received consistently for municipal purposes, resulting in a decrease of $1,000,000 in General
Fund revenues; and/or c) Reduction in projected or actual property tax or sales tax of $1 million or more; and/or
d) An increase in contracted Police or Fire Services in excess of 10 percent more than the previous year.
C City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 196 199
Attachment 1
Downtown Public Improvements Seed Fundina: The portion of General Fund Balance established by the City
Council for public improvements in the downtown. The use of this balance is intended to address public
improvements within the Downtown Specif c Plan Area. The expenditure is to be identif ed as a specif c
appropriation made by the City Council. The appropriation shall be a minimum of $50,000.
Open Space Funding The portion of General Fund Balance established by the City Council for the acquisition
and long-term protection of open space in the City. The acquisition may be in cooperation with other agencies.
The expenditure is to be identif ed as a specif c appropriation made by the City Council.
Affordable Housina Fundina: The portion of General Fund Balance established by the City Council to support
the construction, acquisition, or creation of affordable housing in the City. The acquisition may be in
cooperation with other public and private entities. The expenditure is to be identif ed as a specif c
appropriation made by the City Council.
Emeraencv Communications System: The portion of General Fund Balance established by the City Council to
fund the purchase of emergency radio system equipment. This includes a pro-rata share of regional radio
infrastructure as well as City owned radios for Police, Fire, and Public Works. Further the reserve may be used to
fund the upgrade of centralized City telephone and communication systems. The expenditure is to be
identif ed as a specif c appropriation made by the City Council.
Fire Retiree Other Post -Employment Benefts (OPEB): The portion of General Fund Balance established by the
City Council for the future liability related to retiree medical benef is offered to the inactive Dougherty Regional
Fire Authority Staff, as well as the City share of obligations with the OPEB benef is for Alameda County Fire
Department. The expenditure is to be identif ed as a specif c appropriation made by the City Council.
Innovations & New Opportunities The portion of General Fund Balance established by the City Council to fund
potential projects which require up -front costs but would provide longer term benefts and / or potential
operating cost reductions. The expenditure is to be identif ed as a specif c appropriation made by the City
Council.
One Time Initiatives The City Council recognizes that there may be fluctuations in revenues and expenditures
over time. Periodically the Council may determine that funds are best set -aside to address certain one-time
initiatives within the operating and/or capital budget. The expenditure is to be identif ed as a specif c
appropriation made by the City Council.
.joint City/School ProiectsThis commitment shall be used to fund projects undertaken via a joint effort of the
City and the Dublin Unif ed School District. The expenditure is to be identif ed as a specif c appropriation made
by the City Council.
Fund Balance -Committed The portion of Fund Balance that is in any non -general fund governmental fund
that is committed under the "Committed Fund Balance" def nition as otherwise prescribed by Governmental
Accounting Standards Board Statement No. 54 and not otherwise described in this category above. The
portion of Fund Balance that was restricted but later found to be unrestricted shall be designated as a
"Committed" balance.
Committed for Specifc Projects: The portion of fund balance that is established annually by the City Council to
fund design, improvements, and equipment required for a variety of capital improvement projects. Specif c
project designations will be identif ed with the Resolution Authorizing Special Designations of General Fund
Reserves, to be considered for adoption by the City Council prior to the end of each f scal year. This reserve
category replaces all subcategories for specif c projects, except for the reserves listed here separately, which are
more long term in nature and/or are considered contingency reserves to be used in the case of specif c f scal
necessity.
IV. Assigned Fund Balance
Assigned fund balances are amounts constrained by the City's intent to be used for a specif c purpose but are
neither restricted nor committed.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 197 200
Attachment 1
The City Council has authorized the City Manager or his/her designee to make assignments in accordance with
this policy and in conformance with any formal direction provided by the City Council.
Accrued Leave Subject To Year End Calculations Certain fund balances are calculated based on the f nancial
performance of the reporting period including accrued Leave. These amounts fluctuate each year and are
reflected as part of the year-end f nancial statements.
Carry -Over Items (Operating Budget & Capita/ Improvement Projects): Fund balance may be assigned for
operating expenditures (excluding personnel costs) which were not expended in the current year and the
expense will occur in the following year, i.e., encumbrances. Similarly, a Capital Improvement Project may have
funds allocated in a specif c year and the project remains incomplete at year end. The City Manager or his/her
designee may assign fund balance representing the unexpended funds. These funds are available for
authorized appropriations in the subsequent year.
Non -Streets Capital Improvement Projects (CIP) Reserve: The portion of General Fund Balance intended to
fund future non -streets capital projects, where total funding may not currently be known, and for which lump
sum amounts will be set aside over time. These funds are available for authorized appropriations in the
subsequent year.
Carry -Over Fiscally Responsible Adjustment In any year that an appropriation was made to the contingency
For Fiscally Responsible Adjustment the unused fund balance may be assigned as a carry-over for personnel
costs. The City Manager or his/her designee may assign fund balance representing the unexpended funds.
These funds are available for authorized appropriations in the subsequent year in conformance with personnel
policies and procedures.
Catastrophic Faci/itv/Infrastructure Loss & City Business Recovery. The City Council recognizes the importance
to maintain funds to recover from a catastrophic loss which are unexpected and incur more than $500,000 in
expenses to public facilities and infrastructure. This may also be used for short-term recovery and business
operations following a catastrophic loss pending the reimbursement from insurance or grants to the extent
that they are available. The balance is established in the General Fund and the expenditure shall be made only
by City Council appropriation, which shall include a special emergency appropriation. The target established for
the maximum balance in this category is an amount equal to 15% of the reported book value of the City owned
Buildings and Improvements recorded as Capital assets.
Service Continuity Obliaations The City Council recognizes the importance to maintain funds for continued
obligations to provide Building and Safety inspections in the event that program supporting fees are collected
in one year and the expenditures occur in a subsequent year. The City Council hereby establishes as policy that
the assigned funds shall not exceed 125% of the budgeted Building and Safety Division operating cost.
Pension and Other Post -Employment Benef is The City Council recognizes that investment earnings can
fluctuate from year to year, and they are an important component of the funding of retiree benefts.
Investment performance impacts annual contributions and expenditures made towards retiree obligations.
The intent of the City Council is to establish a fund balance that can provide supplemental f nancing to lessen
the impacts from decreases in investment performance on retiree obligations. The City Manager or designee
may allocate from what would otherwise be "Unassigned" fund balance to increase the fund balance. The use
of funds from this fund balance may be used: (a) if the City Employer share of the Public Employee Retirement
System (PERS) rate increases by3 percent; and /or (b) If the City Annual Required Contribution (ARC) for retiree
medical benefts increases by 3 percent or more; and / or (c) If the City Council by majority vote authorizes a
lump sum use of the fund balance to reduce pension or OPEB liabilities.
Assigned for Specifc Projects: The portion of fund balance that is intended to be used to fund design,
improvements, and equipment required for a variety of capital improvement projects, via recommendation of
either the City Council or the City Manager. Specif c assigned reserves will be identif ed with the Resolution
Authorizing Special Designations of General Fund Reserves, to be considered for adoption by the City Council
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 198 201
Attachment 1
prior to the end of each f scal year. This reserve category replaces all subcategories for specif c projects, except
for the reserves listed here separately, which are more long term in nature and/or are considered contingency
reserves to be used in the case of specif c f scal necessity.
IV. Unassigned Fund Balance (General Fund Only.),
Unassigned fund balance represents amounts that have not been restricted, committed, or assigned and is
available for any purpose. The City Council at its discretion may modify unassigned fund balance and designate
in the future an intended "Commitment" or "Assignment."
Unrealized Gain on Investments Used to account for that portion of fund balance that is the result of
unrealized investment gains that have been recorded in accordance with Governmental Accounting Standards
Board Statement No.31.
Unassianed For Cash F/ow Purposes The City Council recognizes the importance to maintain funds for cash
flow purposes to balance the fact that the receipt of major revenues and major expenditure disbursements are
not evenly distributed throughout the year. The City Council establishes as policy that this fund balance shall
be at a minimum equal to two months of budgeted operating expenditures with a goal to achieve a maximum
of four months. As part of the annual budget appropriation the City Council may also appropriate as a source of
funding "Unrestricted - Capital Contribution" from this source. This shall typically be done only for high priority
one-time capital expenditures, provided the minimum fund balance would remain.
C. CHANGES IN GENERAL FUND RESOURCES
In accordance with the requirements of GASB the City Council also conf rms as part of this policy how General
Fund resources shall impact changes in balances.
Revenue Sources Allocated to Fire OPEB: The entire amount of the General Fund resources derived from the
repayment of funds advanced to the PERS Side Fund, shall be assigned to the Fire OPEB Committed Balance,
until such time that either there are no longer any repayments made, or the balance equals $8.6 million,
whichever occurs f rst.
Revenue Sources Allocated to Service Continuity: If the "Assigned" balance is below the target maximum of
125% of Building & Safety Expenditures, the following criteria shall be used for calculating an adjustment. The
Administrative Services Director shall complete an analysis of major building permits issued in the period April
- June and shall assign an allocation of the portion of revenue that is expected to be related to expenditures
occurring in the subsequent year. The amount derived shall be recommended to the City Manager. If annual
building permit revenue is less than the annual Building and Safety expenditures, the City Manager is
authorized to reduce the assigned amount by the amount necessary to balance revenues and expenditures.
Allocation of Residual Resources: When there are net resources in excess of what is classif ed as Non -
spendable, Restricted, Committed, and/or Assigned, and after maintaining the minimum level of unassigned
cash -flow funding, those resources shall be allocated as follows: a) 50% to Pension and Other Post -Employment
Benef ts; and b) 50% to Non -Streets CIP Reserve.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 199 202
Attachment 1
Glossary/Index
Term
Description
Amended Budget
Appropriation
Appropriations Limit
The increase or decrease of the amount budgeted for a program or
account code.
The amount of money that has been designated for specif c purposes
and approved by the City Council. A legal authorization granted by
the City Council to expend monies and incur obligations for specif c
purposes.
Local agencies are subject to annual spending limits. The limit
applies only to tax revenues.
Annual Required Contribution (ARC) The annual amount that is needed to pay for retiree benefts.
Assessment District
Budget
Def cit
Capital Expenditures
Capital Outlay
Capital Improvement Program (CIP)
Charges for Services
Community Development Block Grant (CDBG)
Equipment Replacement
Fiduciary Fund
Fiscal Year (FY)
Franchise Fees
Funds
Full Time Equivalent (FTE)
A def ned area of land that will be benef tted by the acquisition,
construction, or maintenance of a public improvement; it is not a
separate governmental entity.
The plan of expenditures and revenues for a specif c period.
The gap between revenue and expenditures; a def cit occurs when
expenditures are greater than revenues.
Expenditures that are used to improve the infrastructure of the City.
One-time expenditures for the purchase of furniture, equipment, or
vehicles.
Program used for City infrastructure improvement projects. The CIP
appropriations are approved by the City Council in a separate
document.
These are fees and charges that are imposed for services and facilities
provided, such as recreational classes or plan checking. Use of the
revenue is limited to paying for the service for which the fees are
collected, but may include overhead, capital improvements, or debt
service.
This is a grant from the Federal Department of Housing and Urban
Development (HUD). The funds are used to support programs such as
housing programs, and grants to nonprof t agencies providing social
services.
An internal service fund that is used to set aside funds for future
equipment purchases. Charges are made to the department and the
money is placed into the equipment replacement fund.
This is a fund where the City acts as a trustee of impact fees received
from developers of properties. All the funds used in the Fiduciary
Fund are set aside for specif c types of projects or purposes.
This is the year used for accounting purposes that begins July 1 and
ends June 30.
These fees are collected in lieu of rent for use of city streets from
refuse collectors, cable television companies and utilities. Some
franchise fees are limited by statute.
Different accounts that are used to separate expenses and revenues
used for specif c purposes.
Some positions are part-time and are budgeted based on the hours
and are then converted to a full-time equivalent of a position. One
FTE is equivalent to 2080 hours of work per year.
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 200 203
Attachment 1
Term
Description
GASB 45
GASB 54
Gas Tax
Accounting guidelines issued by the Governmental Accounting
Standard Board (GASB) on how and when to account for
expenditures and liabilities relating to Other Post -Employment
Benef is (OPEB).
Accounting guidelines issued by the Governmental Accounting
Standard Board (GASB) on fund balance reporting and classif cation
of Governmental Funds.
This tax is an 18 cent per gallon tax on fuel used in vehicles and
aircraft. The use of gasoline tax revenue is restricted to research,
planning, construction, improvements, maintenance, and operation
of public streets and highways, or public mass transit guide ways.
The main governmental operating fund for the City. The General
General Fund Fund is the largest of the City funds and the majority of government
activities are in this fund.
Revenues that cannot be associated with a specif c expenditure, such
General Revenue
as property taxes, sales tax, and business license tax.
Charges that are made to departments to support internal
Internal Service Fund Charges operations, for example IT, phone service and vehicle repair.
Modif ed Accrual Basis
Operating Budget
OPEB - Other Post -Employment Benef ts
CaIPERS - The California Public Employee
Retirement System
Projected
Property Tax
Proprietary Funds
Resolution
Reserves
The basis for budgeting and accounting in the governmental funds
where the revenues are recognized as they are measurable and
available, when the invoice for payment is issued. The expenditures
are recognized as they occur, and not as the check clears.
This is the budget that is used to plan for City operational
expenditures and revenues each f scal year.
These are the costs related to benef ts paid to employees who have
retired from the City.
The City is part of the State's PERS retirement system. Employees
contribute to PERS for employee def ned Benef t pension costs. Each
year, CaIPERS sends the City the required contribution information,
based on age and number of employees.
The projected amount of expenditures or revenues for the City, before
the account books have been closed out for the f scal year and an
audit of expenses and revenues has been conducted.
This tax is imposed on real property and tangible personal property
and is based on the value of the property. It is collected by Alameda
County and allocated to cities, counties, special districts, and school
districts
These are the funds that receive the majority of revenue from user
fees and not through taxes. Proprietary Funds are considered
business -related because of the nature of activity that takes place
within the fund such as sewer charges.
The legal document that is approved or rejected by the City Council
for a specif c action regarding City government. A resolution is often
prepared in conjunction with a staff report which is present to the
City Council for consideration and vote.
Money that is set aside for future expenditures and emergencies. The
City Council approves a reserve policy for the General Fund.
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 201 204
Attachment 1
Term
Description
Sales and Use Tax
Special Revenue Funds
Transient Occupancy Tax (TOT)
Vehicle License Fee (VLF)
Sales and use tax revenue received by cities is general purpose
revenue and is deposited into a city's General Fund. A sales tax is
collected by the state Board of Equalization and imposed on retailer
for the privilege of selling tangible personal property in California. A
use tax is imposed on purchasers for transactions in which the sales
tax is not collected, such as for goods purchase out of state for use in
California.
These are funds used to account for activities paid for by taxes or
other designated revenue sources that have specif c limitations on
their use according to law.
This tax may be levied by a city under the police powers granted to
cities in the state Constitution. It is a tax imposed on people staying
for 30 days or less in a hotel, inn, or other lodging facility.
This is a tax on ownership of a registered vehicle. The tax rate is based
on the value of the vehicle and paid to the Department of Motor
Vehicles.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 202 205
Attachment 1
TOTAL POPULATION
71,068
70k
60k
50k
40k
30k
Population Overview
A 1.8%
vs. 2021
GROWTH RANK
38 out of 498
Municipalities in California
�°�t ��oj\ 0) 0��oi°�� 0) 0) 0) 0) 010�000 y00�00�L00�L00 �000y000yo y00000) yo L0`O L01 L01YL01^2 101 L0 L01 LO�� Y0N0 L1 y010 LOy y01 L
* Data Source: U.S. Census Bureau American Community Survey. year Data and the 2020, 2070, 2000, and 7990 Decennial Censuses
0 DAYTIME POPULATION Daytime population represents the effect of persons coming into or
64,728 leaving a community for work, entertainment, shopping, etc. during the
typical workday. An increased daytime population puts greater demand
on host community services which directly impacts operational costs.
* Data Source: American Community Survey 5year estimates
POPULATION BY AGE GROUP
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly.
* Data Source: American Community Survey 5 year estimates
; City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 203 206
Attachment 1
TOTAL HOUSEHOLDS
23,583
Household Analysis
Municipalities must consider the dynamics of household types to plan for and provide
services effectively. Household type also has a general correlation to income levels
which affect the municipal tax base.
Family Households
A 35%
higher than state average
v 31%
lower than state average
A 35%
higher than state average
v 31%
lower than state average
* Data Source: American Community Surveys year estimates
Ai City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 204 207
Attachment 1
Economic Analysis
Household income is a key data point in evaluating a community's wealth and
spending power. Pay levels and earnings typically vary by geographic regions and
should be looked at in context of the overall cost of living.
Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
HOUSEHOLD INCOME
Above $200,000
48%
169%
higher than state average
Median Income
11)1,039
A 108%
higher than state average
Below $25,000
5%
T 60%
lower than state average
* Data Source: American Community Surveys year estimates
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 205 208
Attachment 1
Housing Overview
2022 MEDIAN HOME VALUE
4164,700
1,200k
1,000k
•
800k
600k
•
400k
'1,000 1.p.�0 'L,, ry�ry ry1� 1,`) 1''y ti16 1'p'``\ ti0 ry01p ry0ry0 1',`" "u
•
* Data Source: 2022 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of
owner -occupied housing.
HOME VALUE DISTRIBUTION
> $1,000,000 -
$750,000 to $999,999
$500,000 to $749,999 -
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
* Data Source: 2022 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of
owner -occupied housing.
HOME OWNERS VS RENTERS
Dublin State Avg.
36%
Rent
64%
Own
44%
Rent
56%
Own
* Data Source: 2022 US Census Bureau
(http://www.census.gov/data/developerildata-
sets.html), American Community Survey. Home value
data includes all types of owner -occupied housing.
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 206 209
Attachment 1
Demographics
Since the City of Dublin's incorporation in 1982, the City's population has progressively increased as both
residents and businesses found the benef is of calling Dublin home.
The U.S. Census Bureau is continually releasing additional data from the 2020 U.S. Census. The full 2020 Census
Population Demographics Report may be found on the City's website under the Community and Economic
Prof le Section. Below is a snapshot of the latest demographic estimates developed by U.S. Census Bureau.
Area Population and Population Density
Population
(Land Area in Square Miles 15.23
(Population per Square Mile (Land Area) 4,766.5
(Estimated Growth 2024-2029* 74,406
+2.31%
Population, Age, and Sex Characteristics Population %
Total Population (Includes Group Quarters) 72,725 100%
Male 34,904 48%
Female 37,821 52%
Persons under 5 years 4,341 6%
Persons under 18 years 18,020 25%I
Persons 65 years and older 6,590 9%
Racial Detail Population by Single Race Population %
Total Population (Includes Group Quarters) 72,725 100%
White 17,993 25%
Black or African American 2,671 4%
American Indian and Alaska Native 509 1%
Asian 42,669 59%
Native Hawaiian and Other Pacif c Islander 197 0%
Other 2,496 3%
Two or More Races 6,160 8%
Not Hispanic or Latino 64,035 88%
Hispanic or Latino 8,690 12%
It should be noted that the population numbers included in this section vary slightly from some of the numbers included
earlier in the report. The source of the formal population numbers is the California Department of Finance as of May2024
(front section of the Budget Document). The number listed here are either form 2020 Census or2024 estimates
developed by Claritas.
Education*
Population
(Over age 25)
Less than High School Diploma 2,259 5%
High School Graduate (or GED) 5,107 10%
Some College, no Degree 5,817 12%
Associate Degree 2,864 6%
Bachelor's Degree 18,321 37%
Master's Degree 11,662 24%
Professional School Degree 1,332 3%
Doctorate Degree 1,864 4%
*Estimate provided by Claritas
City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget
Page 207 210
Attachment 1
Households* $
2024 Estimate 23,117
Estimated Growth 2024-2029 244
Family Households 16,642
Population living in Group Quarters 3,400
Average Household Size 3
Average Household Income
1.1%
72.0%
4.7%
$253,339
Median Household Income $187,756
Per Capita Income** $76,941
*Estimate provided by Claritas
** Estimate provided by U.S. Census Bureau
Principal Employers (2023)
Alameda County Snowflake, Inc.
Dublin Unif ed School District Target Stores
Kaiser Permanente TriNet
Patelco Credit Union United States Government & Federal Correction Institute
Ross Stores Headquarters Zeiss Meditec
Note: The Census def nes a household as all persons who occupy a housing unit. This def nition includes single persons
living alone, families related through marriage or blood, and unrelated individuals living together. Persons living in
retirement or convalescent homes, dormitories, or other group living situations are not considered households. Examples
of large group quarters in Dublin include the Santa Rita Jail and Federal Correctional Institution, Dublin ("FCI Dublin"),
both located near the Camp Parks Reserve Forces Training Area.
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 208 211
Attachment 1
Legal Debt Limit
The following table illustrates the City's most recent debt limit over a f ve-year period, as presented in the Fiscal
Year 2022-2023 Annual Comprehensive Financial Report. The Government Code of the State of California
provides for a legal debt limit of 15% of gross assessed valuation. However, this provision was enacted when
assessed valuation was based on 25% of market value. Effective with FY 1981-82, each parcel is now assessed at
100% of market value (as of the most recent change in ownership for that parcel). The computations shown
below reflect a conversion of assessed valuation data for each f scal year from the current full valuation to the
25% level that was in effect at the time that the legal debt margin for local governments was enacted by the
State. Only voter approved debt is calculated towards the debt limit.
Total net debt applicable to
the limit as a percentage of
debt limit
Legal debt margin
$0
$0
$0
$0
$0
$605,495,9261 $668,604,0221 $718,872,6741 $746,468,6351 $837,034,0801
Total debt applicable to
the limit as a percentage
of debt limit
0.0%
0.0%
0.0%
0.0%
0.0%
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget
Page 209 212
Attachment 1
Debt Service Schedule
The City issued 2021 lease revenue bonds to f nance energy eff ciency capital improvements, the City received
S&P Global 'AAA' issuer credit rating (ICR) and 'AA+' long-term rating for Dublin Financing Authority, the entity
issuing the revenue bonds. Payment of debt service of the bonds is a liability of the General Fund. In addition to
payment of the annual debt service, the City has created a Lease Revenue Bond Early Payoff Reserve with the
anticipation of fully paying the remaining debt when the bonds become eligible to be paid off in 2029. The
Reserve, as of June 30, 2023, has $7 million set aside, with the City anticipating contributing an additional $1
million per year, during the year-end reserve designation process. The prepayment of the City's debt is
projected to save the City approximately $3 million.
2021 Lease Revenue Bonds Remaining Annual Payments
Period Ending Principal Interest Debt Service
6/30/2024 $680,000 $651,850 $1,331,850
6/30/2025 $710,000 $624,650 $1,334,650
6/30/2026 $735,000 $596,250 $1,331,250
6/30/2027 $765,000 $566,850 $1,331,850
6/30/2028 $795,000 $536,250 $1,331,250
6/30/2029 $830,000 $504,450 $1,334,450
6/30/2030 $860,000 $471,250 $1,331,250
6/30/2031 $895,000 $436,850 $1,331,850
6/30/2032 $930,000 $401,050 $1,331,050
6/30/2033 $970,000 $363,850 $1,333,850
6/30/2034 $1,005,000 $325,050 $1,330,050
6/30/2035 $1,045,000 $284,850 $1,329,850
6/30/2036 $1,090,000 $243,050 $1,333,050
6/30/2037 $1,130,000 $199,450 $1,329,450
6/30/2038 $1,180,000 $154,250 $1,334,250
6/30/2039 $1,225,000 $107,050 $1,332,050
6/30/2040 $1,260,000 $70,300 $1,330,300
6/30/2041 $1,300,000 $32,500 $1,332,500
Remaining Debt Service I $17,405,0001 $6,569,8001 $23,974,8001
City of Dublin I Fiscal Years 2024-25 and 2025-26 Budget Page 210 213
Attachment 1
Budget Resolution
(Added upon approval)
; City of Dublin 1 Fiscal Years 2024-25 and 2025-26 Budget Page 211 214
Attachment 2
RESOLUTION NO. XX -24
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
ADOPTING A BUDGET FOR THE CITY OF DUBLIN FOR FISCAL YEAR 2024-25
WHEREAS, the City Council of the City of Dublin desires to establish a Budget for Fiscal Year
2024-25; and
WHEREAS, the City Council has reviewed and considered the Budget documents and has
received input from the public; and
WHEREAS, the City Manager has prepared a balanced budget which provides for organizational
adjustments and allocation of resources in a manner which aligns with available resources and the
Strategic Plan elements; and
WHEREAS, the General Fund Operating Budget is balanced without the need to draw from the
Reserve for Economic Stability in order to balance funding with planned expenditures; and
WHEREAS, the City Council is required to adopt a budget and financial plan before the Fiscal
Year begins on July 1, 2024; and
WHEREAS, the Summary of Appropriations (Exhibit A) attached hereto and made part of this
Resolution, reflects the Fiscal Year 2024-25 Budget for Governmental and Proprietary Funds for the
City of Dublin; and
WHEREAS, the City Council desires to confirm adjustments made administratively to the
Capital Improvement Project balances during the preparation of the Proposed Budget and
accommodate the carryover of unspent Fiscal Year 2023-24 Capital Improvement Project
appropriations, for those projects where work and expenditures will continue in Fiscal Year 2024-25;
and
WHEREAS, the City Council desires to carry over unspent Fiscal Year 2023-24 operating
expenditures, both encumbered and unencumbered, excluding personnel costs, for activities where
work and expenditures will continue in Fiscal Year 2024-25; and
WHEREAS, the City Council desires to delegate the authority to appropriate Internal Service
fund balances that have been set aside for facility, vehicle, and equipment replacement purposes to
the City Manager in Fiscal Year 2024-25; and
WHEREAS, The City Council also desires to delegate the authority to appropriate Public
Educational & Government Television (PEG) funds to the City Manager according to the Tri-Valley
Community Television adopted budget allocation to the City for Fiscal Year 2024-25; and
Reso. No. XX-24, Item X.X, Adopted XX/XX/2024 Page 1 of 4
215
Attachment 2
WHEREAS, the City Council also desires to delegate the authority to appropriate Committed
and Assigned fund balances that have been approved by the City Council for specific purposes to the
City Manager in Fiscal Year 2024-25.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby:
1. Adopt the Fiscal Year 2024-25 Budget Appropriation for the City of Dublin, as outlined in Exhibit
A;
2. Authorize the City Manager to make expenditures appropriations in accordance with the Budget
as adopted, with the exception of those expenditures which require prior City Council approval,
in accordance with the adopted City ordinances, rules and regulations;
3. Authorize the City Manager to transfer budgeted amounts between line items, provided that the
transfer is within the same fund, regardless of the specific department activity. This includes the
authority to transfer from the General Fund budgeted contingency amounts that are approved
by the City Council during the budget adoption. A full accounting of any such transfers will be
provided to the City Council during the midyear review;
4. Authorize the City Manager to increase revenue and expenditure budget for various
departmental functions, when corresponding revenues comes in over budget: this would apply
to developmental activity, inspection activity, recreation program activity, and any other
departmental activity which generates correlating revenues, as verified by the Finance Director.
Increased appropriations shall continue to be documented in the financial records and conveyed
to the City Council during the midyear review;
5. Authorize the City Manager to increase revenues and expenditures related to the award of
grants, where there is no net impact to the City, as verified by the Finance Director. Increased
appropriations shall continue to be documented in the financial records and conveyed to the City
Council during the midyear review;
6. Authorize the City Manager to make transfers among the various funds, consistent with the
"Fund Balances FY 2024-25" as presented in the Proposed Budget. Fund transfers are reported
as part of the regular financial reports provided to the City Council;
7. Authorize the City Manager to increase the appropriations for Fiscal Year 2024-25 expenditures
in an amount not to exceed the amount of funds encumbered or designated by the City Manager
as needed for expenses that did not occur prior to the year-end, but are expected to be expended
in Fiscal Year 2024-25 consistent with the original purpose. This ability to carry-over funding
shall not apply to savings from personnel costs and shall only occur if the Department Activity
total for non -personnel expenditures was less than the amount budgeted for the same. This
must also be evaluated on a fund -by -fund basis. The actual amount of the increased
Reso. No. XX-24, Item X.X, Adopted XX/XX/2024 Page 2 of 4
216
Attachment 2
appropriation shall be reported to the City Council, and the City Manager may assign the fund
balance in an amount sufficient to account for the increase;
8. Authorize the City Manager to adjust the Fiscal Year 2024-25 appropriations to account for the
carryover of unspent Capital Improvement Project appropriations from Fiscal Year 2023-24. All
such adjustments shall be clearly recorded in the City financial records and shall only be for
projects that remain incomplete as of June 30, 2024;
9. Authorize the City Manager to transfer funds between capital projects, within the same funding
source. Any revisions, which alter the project's budget by adding a new funding source, except
new grants, are to be approved by the City Council;
10.Authorize the City Manager to appropriate funds from Committed and Assigned fund balances
that have been approved by the City Council for specific purposes;
11.Authorize the City Manager to appropriate funds from Internal Service Funds that have been set
aside for facilities, vehicle, and equipment replacement purposes; and
12.Authorize the City Manager to appropriate PEG fund based on the Tri-Valley Community
Television adopted budget allocation to the City.
PASSED, APPROVED AND ADOPTED this 4th day of June 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Mayor
ATTEST:
City Clerk
Reso. No. XX-24, Item X.X, Adopted XX/XX/2024 Page 3 of 4
217
Attachment 2
EXHIBIT A
FISCAL YEAR 2024-25 SUMMARY OF APPROPRIATIONS
(Governmental and Proprietary Funds)
OPERATING PROGRAMS
APPROPRIATIONS
City Attorney
City Council
City Manager's Office
Community Development
Finance
Fire
Non -Departmental
Parks & Community Services
Police
Public Works
$985,000
689,027
14,303,081
6,968,805
2,417,775
18,973,835
6,163,859
10,622,605
31,046,753
37,546,837
Total Operating Programs
$129,717,577
CAPITAL IMPROVEMENT PROGRAMS
General
Public Art
Parks
Streets
Total Capital Improvement Programs (1)
$10,425,459
500,000
1,943,185
9,950,578
$22,819,222
(1) Excludes Other funding and unidentified funding sources as well as developer -built project costs. Other
Funding sources, such as grants, will be appropriated once funds are approved.
Reso. No. XX-24, Item X.X, Adopted XX/XX/2024 Page 4 of 4
218
Attachment 3
RESOLUTION NO. XX — 24
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
ESTABLISHING A SALARY PLAN FOR FULL-TIME PERSONNEL IN ACCORDANCE WITH
THE PERSONNEL RULES
WHEREAS, the City Council has adopted a Salary & Benefit Plan pursuant to the
Personnel System Rules; and
WHEREAS, the City Council adopted Resolution No. 73-23 and subsequent
amendments which establish a Salary Plan for full-time personnel in accordance with the
Personnel System Rules; and
WHEREAS, the City Council adopted Resolution 96-23 which established increases to
salary ranges effective July 1, 2024.
NOW, THEREFORE, BE IT RESOLVED that the following salary provisions shall be
established in accordance with the City's Personnel System Rules and Benefit Plan.
BE IT FURTHER RESOLVED that any previous enacted salary provisions contained in
Resolution No. 73-23 and the subsequent amendments shall be superseded by this Resolution.
ARTICLE I: SALARY PROVISIONS
SECTION A: REGULAR EMPLOYEES EXEMPT FROM FAIR LABOR STANDARDS ACT
(FLSA) OVERTIME PROVISIONS
Employees covered under this Section shall be paid a monthly salary within the following ranges
with the exclusion of any Performance Pay Adjustment granted in accordance with the
Personnel System Rules. In the event that it is deemed by the City Manager to be in the best
interest of the City, temporary appointment of no more than 6 months, where the work
assignments are such that they can be completed with less than a 40-hour week, may be
approved based upon hourly rates. The total salary paid for such work shall not be less than the
"salary test" required for exception under the FLSA.
Accountant
Assistant Civil Engineer
Associate Civil Engineer
Associate Planner
Budget Analyst
Deputy City Clerk
Environmental Coordinator
Executive Aide
Financial Analyst
Geographic Information Systems (GIS) Coordinator
Graphic Design Coordinator
Monthly
Minimum
$ 9,355
$ 9,518
$ 11,070
$ 9,626
$ 11,027
$ 8,399
$ 9,587
$ 8,305
$ 11,027
$ 9,761
$ 9,587
Monthly
Maximum
$ 11,696
$ 11,897
$ 13,838
$ 12,035
$ 13,784
$ 10,499
$ 11,987
$ 10,380
$ 13,784
$ 12,203
$ 11,987
Reso. No. XX-24, Item X.X, Adopted 06/04/24 Page 1 of 1 219
Housing Specialist
Maintenance Coordinator
Management Analyst II
Management Fellow
Network Systems Coordinator
Parks & Facilities Development Coordinator
Plans Examiner II
Recreation Supervisor
Senior Accountant
Senior Civil Engineer
Senior Management Analyst
Senior Planner
$ 11,027 $ 13,784
$ 9,587 $ 11,987
$ 9,587 $ 11,987
$ 6,174 $ 7,717
$ 9,215 $ 11,521
$ 9,626 $ 12,035
$ 9,215 $ 11,521
$ 9,134 $ 11,416
$ 10,300 $ 12,875
$ 12,403 $ 15,503
$ 11,027 $ 13,784
$ 10,970 $ 13,714
SECTION B: REGULAR EMPLOYEES COVERED BY OVERTIME PROVISIONS OF THE
FLSA.
Employees covered under this Section shall be paid hourly wages within the following ranges
with the exclusion of any Performance pay Adjustments granted in accordance with the
Personnel System Rules. The monthly salaries are show for informational purposes only.
Administrative Aide
Administrative Technician
Assistant Planner
Audio -Video Specialist
Code Enforcement Officer
Environmental Technician
Finance Technician I
Finance Technician II
Information Systems Specialist
Information Systems Technician I
Information Systems Technician II
Management Analyst I
Office Assistant I
Office Assistant II
Permit Technician
Plans Examiner I
Public Works Inspector
Public Works Technician I
Public Works Technician II
Recreation Coordinator
Recreation Technician
Senior Code Enforcement Officer
Senior Finance Technician
Hourly
Minimum
$ 45.6182
$ 41.4772
$ 49.1848
$ 48.2147
$ 44.9950
$ 47.0010
$ 33.1474
$ 36.8440
$ 48.2147
$ 39.7909
$ 44.2155
$ 49.7994
$ 29.5017
$ 32.7848
$ 40.3083
$ 48.2147
$ 49.0040
$ 40.1301
$ 44.5889
$ 44.7676
$ 40.3083
$ 49.5045
$ 44.2155
Hourly
Maximum
$ 57.0339
$ 51.8409
$ 61.4660
$ 60.2572
$ 56.2437
$ 58.7779
$ 41.4343
$ 46.0389
$ 60.2572
$ 49.7443
$ 55.2731
$ 62.2378
$ 36.8809
$ 40.9774
$ 50.3799
$ 60.2573
$ 61.2496
$ 50.1534
$ 55.7259
$ 55.9849
$ 50.3799
$ 61.8655
$ 55.2731
Monthly
Minimum
$ 7,907
$ 7,189
$ 8,525
$ 8,357
$ 7,799
$ 8,147
$ 5,746
$ 6,386
$ 8,357
$ 6,897
$ 7,664
$ 8,632
$ 5,114
$ 5,683
$ 6,987
$ 8,357
$ 8,494
$ 6,956
$ 7,729
$ 7,760
$ 6,987
$ 8,581
$ 7,664
Monthly
Maximum
$ 9,885
$ 8,986
$ 10,654
$ 10,445
$ 9,749
$ 10,188
$ 7,182
$ 7,980
$ 10,445
$ 8,622
$ 9,581
$ 10,788
$ 6,393
$ 7,103
$ 8,733
$ 10,445
$ 10,617
$ 8,693
$ 9,659
$ 9,704
$ 8,733
$ 10,723
$ 9,581
Reso. No. XX-24, Item X.X, Adopted 06/04/24
Page 2 of 3
220
Senior Office Assistant $ 36.0604 $ 45.0736 $ 6,250 $ 7,813
Senior Public Works Inspector $ 55.7037 $ 69.6234 $ 9,655 $ 12,068
BE IT FURTHER RESOLVED that the changes contained herein shall be effective July
1, 2024.
PASSED, APPROVED AND ADOPTED this 4th day of June, 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Mayor
ATTEST:
City Clerk
Reso. No. XX-24, Item X.X, Adopted 06/04/24 Page 3 of 3
221
Attachment 4
RESOLUTION NO. XX - 24
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
ESTABLISHING A SALARY PLAN FOR MANAGEMENT POSITIONS EXEMPT FROM
COMPETITIVE SERVICE
WHEREAS, the City Council has adopted a Salary & Benefit Plan pursuant to the
Personnel System Rules; and
WHEREAS, the City Council adopted Resolution No. 74-23 and subsequent
amendments which establish a Salary Plan for full-time management positions exempt from
competitive service in accordance with the Personnel System Rules; and
WHEREAS, the City Council adopted Resolution 96-23 which established increases to
salary ranges effective July 1, 2024.
NOW, THEREFORE, BE IT RESOLVED that the following salary provisions shall be
established in accordance with the City's Personnel System Rules.
BE IT FURTHER RESOLVED that any previous enacted salary provisions contained in
Resolution No. 74-23 and the subsequent amendments shall be superseded by this Resolution.
ARTICLE I: SALARY PROVISIONS
SECTION A: REGULAR EMPLOYEES EXEMPT FROM FAIR LABOR STANDARDS ACT
(FLSA) OVERTIME PROVISIONS
Monthly Monthly
Minimum Maximum
Accounting Manager $ 12,300 $ 15,375
Assistant City Manager $ 19,710 $ 24,634
Assistant Finance Director $ 13,867 $ 17,333
Assistant Community Development Director $ 14,106 $ 17,633
Assistant Parks & Community Services $ 13,823 $ 17,279
Director
Assistant Public Works Director/City Engineer $ 15,422 $ 19,278
Assistant to the City Manager $ 12,301 $ 15,377
Capital Improvement Program Manager $ 13,079 $ 16,348
Chief Building Official $ 13,543 $ 16,928
Chief Information Security Officer $ 17,116 $ 21,395
City Clerk $ 12,864 $ 16,080
City Manager $ 30,445
Communications Manager $ 12,422 $ 15,528
Community Development Director $ 17,631 $ 22,040
Deputy City Manager $ 17,735 $ 22,170
Economic Development Director $ 17,332 $ 21,667
Economic Development Manager $ 12,422 $ 15,528
Reso. No. XX-24, Item X.X, Adopted 06/04/2024 Page 1 of 1
222
Environmental & Sustainability Manager $ 12,422 $ 15,528
Finance Director $ 17,332 $ 21,667
Human Resources Director $ 17,332 $ 21,667
Human Resources Manager $ 12,422 $ 15,528
Information Systems Manager $ 12,422 $ 15,528
Parks & Community Services Director $ 17,279 $ 21,597
Parks & Community Services Manager $ 12,072 $ 15,090
Plan Check Engineer $ 12,072 $ 15,090
Planning Manager $ 13,270 $ 16,588
Principal Engineer $ 13,079 $ 16,348
Principal Planner $ 12,072 $ 15,090
Public Works Director/Assistant City Engineer $ 17,980 $ 22,476
Public Works Manager $ 12,072 $ 15,090
Public Works Transportation and Ops Manager $ 13,079 $ 16,348
Special Projects Manager $ 12,422 $ 15,528
BE IT FURTHER RESOLVED that the changes contained herein shall be effective July
1, 2024.
PASSED, APPROVED AND ADOPTED this 4th day of June, 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Mayor
ATTEST:
City Clerk
Reso. No. XX-24, Item X.X, Adopted 06/04/24 Page 2 of 2 223
Attachment 5
RESOLUTION NO. XX-24
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
AMENDING THE CLASSIFICATION PLAN
WHEREAS, in accordance with the City's Personnel System Rules, the City Council adopted
Resolution No. 30-84 and subsequent resolutions which comprise the Classification Plan; and
WHEREAS, it is necessary to periodically add job descriptions in the Classification Plan.
NOW, THEREFORE, BE IT RESOLVED that Resolution No. 30-84 and subsequent
resolutions shall be further amended to include the following job description:
Economic Development Manager (Exhibit A)
BE IT FURTHER RESOLVED that these documents shall become a part of the official
Classification Plan for the City of Dublin; and that the changes contained herein shall be effective
June 4, 2024.
PASSED, APPROVED AND ADOPTED this 4th day of June, 2024.
AYES:
NOES:
ABSENT:
ABSTAIN:
Mayor
ATTEST:
City Clerk
224
Attachment 6
Title:
FLSA:
General Purpose:
Date Adopted: June 4, 2024
Date Revised:
Economic Development Manager
At -Will; Exempt; Designated Management
Under general direction from the Deputy City Manager, performs administrative work in the planning and
coordination of the City's Economic Development Program, including business attraction, retention, and
expansion; develops policy and business support programs and/or incentives; administers the City's
Business License Program; develops marketing strategies designed to promote the City as a business
destination; serves as an ombudsperson to the business community; and conducts research and provides
information services on matters of economic health, sales tax issues, economic and real estate trends, and
business support services.
Distinguishing Characteristics:
This is a management classification that has considerable latitude in managing the Economic Development
Program. Incumbents in this classification have a broad range of independence within policy and procedural
limitations. This classification is distinguished from the Deputy City Manager who is the department head
with overall responsibility for the City's economic development, including economic and workforce
development.
Supervision Received and Exercised:
Receives administrative direction from the Deputy City Manager. Exercises direct or indirect supervision
over professional, technical and clerical personnel, as appropriate.
Essential Duties and Responsibilities:
The following duties are normal for this classification. The omission of specific statements of duties does
not exclude them from the position if the work is similar, related or a logical assignment to this class.
Promotes business on behalf of the City, by attracting, retaining and expanding commercial opportunities
for businesses.
Makes appearances before governmental and business leaders and representatives from other agencies,
groups and organizations to explain and discuss economic development activities.
1
225
Attachment 6
Prepares budgets, studies and evaluations and makes recommendations and proposals to City Council,
boards and commissions, and/or community groups.
Analyzes proposed commercial and business projects to determine their financial impact upon the City.
Oversees the collection, organization and maintenance of a variety of information useful to a broad
spectrum of businesses and commercial enterprises contemplating locating within the City.
Provides expertise to City staff, committees, and City Council in understanding and addressing the specific
issues and concerns of prospective and existing business and commercial enterprises.
Analyzes the consequences of various local, regional, and state activities upon the City's current and future
business and commercial interests.
Establishes and maintains close relationships with representatives of City businesses, commercial brokers,
regional stakeholders, and the commercial community.
Provides technical assistance to existing businesses and commercial enterprises to develop or maintain their
economic well-being.
Serves as City representative or staff to various local and regional committees, organizations and agencies
involved in local and regional economic issues.
Assists City staff in analyzing the financial effects of certain businesses or commercial enterprises seeking
to locate in Dublin.
Supervises assigned staff to include assigning work, giving direction, evaluating performance, making
recommendations on a variety of personnel matters and training.
Performs other duties as required.
Minimum Qualifications:
Knowledge of:
Principles and practices of economic development and redevelopment including business recruitment and
attraction, real estate, land development and related financing alternatives.
Principles and practices of leadership, motivation, team building, and conflict resolution.
Pertinent local, State and Federal rules, regulations and laws.
Modern office procedures and computer equipment.
Principles and practices of organizational analysis and management.
Budgeting procedures and techniques.
Principles and practices of supervision, training and personnel management.
2
226
Attachment 6
Ability to:
Analyze and solve complex problems involving multi -agency cooperation.
Coordinate and implement an economic development program, including a proactive outreach and
communication program which projects the image of the community.
Organize work, set priorities and exercise sound independent judgment.
Work effectively with business leaders, financial institutions, citizen groups and department managers in
interdepartmental and diverse team environments.
Manage contracts; communicate effectively both orally and in writing.
Effectively present the goals and objectives of the Economic Development Program to the City Council, the
public, and civic, business, and service groups.
Interpret and apply complex rules, regulations, laws and ordinances; work independently without
supervision to set procedures and complete assignments in a timely and accurate manner.
Exercise initiative and creativity in performing assigned duties.
Work well under pressure of deadlines.
Provide exceptional customer service; and exemplify an enthusiastic, resourceful, and effective service
attitude with the public and co-workers.
Physical Standards:
The physical standards described are representative of those that must be met by employees to
successfully perform the essential functions of this class. Reasonable accommodations may be made to
enable individuals with disabilities to perform the essential functions.
An employee is regularly required to sit for long periods of time; talk or hear, in person, in meetings and
by telephone; use hands and fingers to handle, feel or operate standard office equipment; and reach with
hands and arms. The employee is frequently required to bend and twist to reach files, walk and stand, and
occasionally lift up to 20 pounds. While performing duties, the employee is regularly required to use
written and oral communication skills; read and interpret complex data, information and documents;
analyze and solve problems; interact with City management, other governmental officials, contractors,
vendors, employees and the public.
Training and Experience:
Any combination equivalent to education and experience is likely to provide the required knowledge and
abilities. A typical way to obtain the knowledge and abilities would be:
3
227
Attachment 6
Education: A Bachelor's degree from an accredited college or university with major course work in
business or public administration, economics, urban planning or a closely related field. A
Master's degree is desirable.
Experience: Four years of full-time professional experience in economic or business development
involving program development; business attraction, retention and marketing; real estate
development; commercial property brokerage/management; financial analysis; and/or
chamber of commerce; experience as a business manager or owner is preferred.
Licenses; Certificates; Special Requirements:
Possession of a valid California Class C Driver's License and Certificate of Automobile Insurance for
Personal Liability.
4
228
FY 2024-25 & 2025-26 Budget
June 4, 2024
V
DUBLIN
CALIFORNIA
Overview
• Background
• Citywide Summary
• General Fund Overview
• I O-Year Forecast
• Recommendations
Biennial budget Process
Background
1
Preliminary Budget April 16 ClearGov Digital Budget Book
FY 2024-25 is first year Updates
Citywide Operating Budget
Revenues
Governmental Funds
General Fund
Other Funds
Internal Service Funds
FY 24-25
149,717,347
S128,267,303
S21,450,045
7,210,051
FY 25-26
154,747,463
133,717,880
$21,029,583
7,554,631
T
156,9 7,408
$162,302,094
Expenditures
Governmental Funds
General Fund
Other Funds
cIP
Internal Service Funds
124,150,717
109,13 1, 048
14,8 9,669
22,819,222
5,555,850
1 7,453,101
112,706,775
14,746,326
4,459,941
5,604,608
Total
15 ,536,799 $157,517,650
DUBLIN
CALIFORNIA
Citywide Summary
Governmental
Properietary
FY 2023-24
Beginning Balance
Revenues/Txansfexs In
Expenditures/Txansfexs Out
Ending Balance
$360,015,284
$270,337,618
366,057,621
$2.64,295,282
$65,829,92.3
$8,842,300
$9,863,326
$64,808,87
FY 2024-25
Beginning Balance
Revenues/Transfers In
Expendituxes f Txansfexs Out
Ending Balance
$264,295,282
$172,536,569
$164,090,931
$272,740,920
$64,808,897
$9,2 10,061
$13,187,860
$60,831,098
FY 2025-26
Beginning B alanc e
Revenues/Transfers In
Ex-pendituxes f Txansfexs Out
$272,740,92.0
$179,207,404
$176,145,983
$60,831,098
$9,554,631
$7,881,608
Ending Balance
$275,802,341
$62,504,121
All fund balances are projected
positive except:
• Grant Funds —
Reimbursement
• Public Facility Fee Fund —
Timing of revenue
collection
233
General Fund Revenues
- FY 2024-25: $128.2M — Increase $6.5M (5.3%)
- FY 2025-26: $I33.7M — Increase $5.4M (4.2%)
Property Tax +$3.32M (5.6%) / +$2.92M (4.6%)
• 2.0 % CPI adjustment
• New construction and change in ownership
• 1% delinquency rate
General Fund Revenues
Sales Tax +$540K 1.8%) $867K (2.8%
• FY 2024-25 - Slight decrease in Auto/Transportation
• FY 2025-26 - Increases in all sectors, led by Auto/Transportation
Develo ment Revenue + _ : 27 .0% +$988
• Timing of development projects
• Revenues and expenditures timing not aligned
• Service Continuity Reserve - $3.15M
General Fund Revenues
Charges ervices -$16
• Decrease in Santa Rita reimbursement revenue
Opertional ange in current
• Increase in Parks and Community Services (PCS) programs
• FY 2025-26 -continued increases in PCS programs
Other Taxe 364K(5.4%) +$257K (3.6%)
• Annual Adjustments to Franchise Fees — (garbage, gas, electric)
General Fund Revenues
• Revenue earned on investments projected to be flat
• Monitoring
o Interest Rates
o Cash Balance
• Accounting Change
General Fund Revenues
Rents & Leases
• Strong demand for City rental spaces
• Dublin Arts Center opening
• Accounting practice change —Fire Retiree Health
• Camp Parks Intergovernmental Support Agreement (IGSA)
General Fund Expenditures
- FY 2024-25:$IO9.3M — Increase $6.7M (6.5%)
- FY 2025-26: $ I 12.7M — Increase $3.4M (3.1 %)
Salaries & Wages +$1.55M (11.O%) / $649K (4.1%)
• New Positions -Associate Civil Engineer (PW) and Sr. Code Enforcement
Officer (CDD)
• Shift position (IT Fund to General Fund)
• Increase in seasonal staffing cost
General Fund Expenditures
Benefits +$849K (15.8%) +$248K (4.O%)
• CaIPERS
• Increase in health premiums
• Shift to PEPRA workforce
• Increase in insurance premiums
• Increase in Public Works repairs/maintenance budget
240
General Fund Expenditures
• Police Services + I . I I M (4.3%)/ +$932K (3.5%)
o Additional Deputy; Full year Crime Tech
o Dispatch call volume increases
• Fire Services +$ I.65M (9.l%) /+$l19M (6.5%)
o Annual COLA and Benefit increases
o County overhead
o Accounting change
241
General Fund Expenditures
• MCE +895K (11.1%) / +$356K (4.0%)
o 4 Additional FTE's — Lead Foreman
o Increased pay rates
o Additional facilities and expanded hours
• Other Contracts
o Library Services — 5.5% Placeholder
o City Attorney - Flat
o Animal Services - Flat
General Fund Expenditures
Capital Outlay +326K (60.2%) / -$613K (70.5%)
• One-time expenditures
o Drone as first responder
o Alerting system at Dublin Fire Stations
o New code enforcement vehicle
o Equipment for PCS
243
CALIFORNIA
General Fund Transfers Out
Project Description
PROPOSED FORECAST
2024-25 2025-26
GIP PROJECTS FUNDED BY RESERVES
Village Parkway Reconstruction $ 1,000,000 $ 8,450,000
Civic Center Rehabilitation 205,000
Electric Vehicle (EV) Charging Stations 70,229
Green Stormwater Improvements 420,000
Subtotal - Funded by Reserves $ 1,695,229 $ 8,450,000
Sunday School Barn $ 125,000 $ 260,000
Kolb Park Renovation 2,450,000
Downtown Dublin Square 4,680
Citywide Storm Drain Improvements 30,000
Citywide Bicycle and Ped Improvements 105,000
Marquee Signs 350,000
Citywide Energy Improvements 600,000 400,000
Downtown Dublin Street Grid Network 8,990
Facilities Parking Lot Resurfacing (NEW) 500,000 500,000
Wave Water Feature Assessment (NEW) 50,000
Waste Enclosures (NEW) 131,124
Resiliency & Disaster Preparedness Improveme 277,000 1,375,000
Annual Steet Resurfacing/Pavement Managem 1,250,000 2,086,900
Subtotal - Undesignated $ 3,401,794 $ 7,101,900
Subtotal Transfers Out to CIPs $ 5,097,023 $ 15,551,900
Other Contributions/Transfers Out
Transfer Out to ISFJ Other 2,000,000 2,000,000
Subtotal - Other Contributions/Transfer Out to Other $ 2,000,000 $ 2,000,000
Total - General Fund Transfers Gut $ 7,097,023 $ 17,551,900
244
General Fund Summary
Revenues
Expenditures
Budget
FY 24-Z5
$12812671303
($10913211048)
Forecast
FY 25-26
$13317171880
($11217061775)
Operating Surplus
$18,946255
$21,0111106
Contributions to PERS
Net Transfers InfQut
($2,000,000)
($5,097,023)
($2,000,000)
($1515511900)
General Fund Impact
$11,.249232
$3,459206
General Fund Reserves
RESERVE BALANCES
Nan -Spendable
Restricted
Committed
Assigned
Unassigned
Actual
FY Z2-23
$4,859
$4„324,132
76 r016, 4 0
1 5, 04 F 97
S44,347,900
Amended
FY 23-24
4„859
$4,324,132
56 671 f 84
95,713,986
$47,364„002
Budget
FY 4- 5
4859
$4,324,132
57,671, 84
100,388,750
53,538.470
Forecast
FY 25-25
S4,859
4F 24} 132
58„671,284
91,761,750
64 r624 r675
Tata I
249,736,508
2 ,078,2
215,9 7,495
219,386,7001
Change
11,849,232
3,459,205
246
I
24-25
CALIFORNIA
1
25-26
Property Taxes
interest
I O-Year Forecast
2
1
1
1
1
I; 27 27-28 28-29 29-30 30-31
Safes Tax Development Other Taxes
Rentals & Leases Intergovernmental Charges for Svcs
1
31-32 32-33
Licenses & Permits Fines
her
33-34
200,000
180,000
160,000
140,000
120,000
100,000
80,000
60,000
40,000
20,000
0
,TotaI Expenditures
10-Year Forecast
• Property Tax
o Based on HDL (Years 3 - 5 = 3.75 — 5.25%)
o YearsS- 10=2.5%
• Sales Tax
o (2.5%Annually)
o Reduction of $2.5 in FY 2026-27
• Development (decrease years 4 - 10)
• Interest (decrease years 3 - 10)
• Other (between 0% - 3% annually)
248
Expenditures
.
.
.
.
.
IO-Year Forecast
Personnel
o No new positions
o COLA: Up to 3.5% annually
o Annual Merit up to 3.0%
o Benefits:5% annual increase
Services and Supplies: 2% annually
Internal Service Funds: 10% annually
Contract Services: 6% annually
Utilities:4% annually
Staff Recommendation
Conduct the Public Hearing, deliberate, and adopt the following:
• Resolution Adopting a Budget for the City of Dublin for Fiscal
Year 2024-25
• Resolution Establishing a Salary Plan for Full -Time Personnel
in Accordance with the Personnel Rules
• Resolution Establishing a Salary Plan for Management
Positions Exempt from Competitive Services
• Resolution Amending the Classification Plan
Thank you!
V
DUBLIN
CALIFORNIA