Resolution 16282 CITY OF ALAMEDA RESOLUTION NO. 16282
APPROVING AND ADOPTING THE OPERATING AND CAPITAL BUDGET
FOR FISCAL YEARS 2025-26 AND 2026-27
WHEREAS, there has been submitted to and filed with the City Council at this meeting, a
budget representing the financial plan for conducting the affairs of the City of Alameda and the
Successor Agency for the Fiscal Years a) beginning July 1, 2025 and ending June 30, 2026 and
b) beginning July 1, 2026 and ending June 30, 2027; and
WHEREAS, the expenditures provided in the said budget are within the expenditure
limitation imposed by Article XIIIB of the California Constitution; and
WHEREAS, the City Council has considered this budget at duly noticed special meetings
of the City Council, at which time any and all members of the public were afforded an opportunity
to express their views; and
WHEREAS, the City Council has given this budget due consideration as to its projected
revenues, anticipated expenditures, and available fund balances; and
WHEREAS, the City Council is committed to maintaining reserve levels in the General
Fund at a minimum level of 25% of annual expenditures including Transfers Out and excluding
the expenditure contribution towards Other Post-Employment Benefits and Pension unfunded
liabilities; and
WHEREAS, the City Manager or his/her designee shall have ability to assign fund
balances used for specific purposes in accordance with Governmental Accounting Standards
Board (GASB) pronouncement 54; and
WHEREAS, this budget ensures that the City of Alameda, including all funds, entities and
component units, has exercised prudent judgment in its fiduciary responsibility as guardians of
the public tax dollars.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Alameda that
said budget as submitted to the City Council at this meeting is hereby approved and adopted as
the operating and capital budget for the City of Alameda for Fiscal Years (FY) FY 2025-26 and
FY 2026-27, and that the expenditures by each fund, department, and program are hereby
approved and authorized as the total appropriations for the FY ending June 30, 2026, and June
30, 2027 with the following provisions and authorities:
1. The proposed FY 2025-26 and 2026-27 Budget as submitted by the City Manager as set
forth in Exhibit 2 of the June 17, 2025 Staff Report accompanying this Resolution is
incorporated herein by this reference.
2. The proposed FY 2025-26 and 2026-27 Capital Budget and Capital Improvement Program
as submitted by the City Manager as set forth in Exhibit 3 of the June 17, 2025 Staff Report
accompanying this Resolution is incorporated herein by this reference.
3. The number of full-time positions authorized by the Budget as set forth in Exhibit 4 of the
June 17, 2025 Staff Report accompanying this Resolution is incorporated herein by this
reference. The City Manager or his/her designee is authorized to retain interim, part-time,
or seasonal personnel within the amounts appropriated for such purposes. In addition, the
City Manager is authorized to respond to staffing vacancies by either under filling them or
using current staff that are at other similar pay level positions as long as there are sufficient
monies in the current budget.
4. The City Manager or his/her designee is authorized to carryover into the following fiscal
year the remaining appropriations for uncompleted capital and grant projects.
5. The City Manager or his/her designee is authorized to redistribute budget appropriations
between similar capital projects. The maximum transfer shall be $75,000 per project, in
conformance with the City Manager's signing authority. Funds may be transferred from
projects in different capital budgets as long as they are between similar projects.
Unexpended General Funds from completed projects may be transferred to
unappropriated capital reserves. The City Manager may transfer up to $75,000 of
unappropriated capital reserves to approved capital projects. The City Manager may
transfer remaining budgets up to$75,000 on closed projects back to the funding source(s).
6. All encumbrances for valid purchase orders and contracts in effect as of June 30, 2025,
and June 30, 2026 will remain in effect in the following FY 2025-26 and 2026-27,
respectively. The City Manager or his/her designee is authorized to increase the FY 2025-
26 and 2026-27 budget appropriations in the amount of the outstanding encumbrances
for valid purchase orders and contracts as of June 30, 2025, and June 30, 2026.
7. The City Manager or his/her designee is authorized to transfer up to $4,000,000 in FY
2024-25 General Fund vacancy savings to the Pension Reserve Internal Service Fund
(Fund 720). The City Manager or his/her designee is authorized to transfer these funds
back to the General Fund during Fiscal Years 2025-26 and 2026-27, to be utilized for
pension and related personnel costs.
8. The City Manager or his/her designee is authorized to delay General Fund contributions
to the closed Police/Fire Pension 1079/1082 plans for the duration of the Biennial Budget
ending June 30, 2027, as well as delay making excess contributions from the Police/Fire
Pension 1079/1082 plans to the 115 PARS Trust account. The City Manager or his/her
designee will fund the pension benefits with the Police/Fire Pension 1079/1082 plans'fund
balances.
9. The City Manager or his/her designee is authorized to withdraw up to $3,200,000 from the
PARS Pension 115 Trust Fund during Fiscal Year 2025-26 and up to $3,400,000 from the
PARS Pension Trust Fund during Fiscal Year 2026-27 to fund CaIPERS expenses per the
Pension Rate Stabilization Policy. These payments are to be transferred from the PARS
Pension 115 Trust Fund to CaIPERS directly, if possible, or to be clearly tracked and
accounted for in the Pension Reserve Internal Service Fund.
10. The City Manager or his/her designee is authorized to create a new Internal Service Fund
for the purpose of capital equipment and replacement. The City Manager or his/her
designee is authorized to transfer up to $250,000 in budget savings to this fund at each
fiscal year-end for the Fire Department and up to $100,000 in budget savings to this fund
at each fiscal year-end for the Recreation and Parks Department.
11. The City Manager or his/her designee is authorized to accept funding from the Alameda
County Homeless Housing, Assistance Prevention Program in the amount of $129,371.
The City Manager or his/her designee is also authorized to move money between the
Dignity Village contract and the AFS School Based Mental Health contract and move
PLHA program funds as stated in the Staff Report.
12. The City Manager or his/her designee is authorized to transfer appropriations between
funds or programs to facilitate the reorganization of the Alameda Point Fund (Fund 290)
between Alameda Point (Fund 290) and Alameda Point—Tidelands (Fund 291).
13. Except as otherwise provided in the Charter of the Municipal Code, the City Manager or
his/her designee is authorized to execute and submit grant applications on behalf of the
City. The City Manager is also authorized to accept grant awards, execute grant
agreements, execute all related documents and expend such grant funds if the funds have
already been appropriated within the City Council's approved budget.
14. The City Manager or his/her designee is authorized to approve temporary interfund
borrowing within the fiscal year, and at the end of the fiscal years ending June 30, 2026
and June 30, 2027, to finance the collection period for tax, grant, and other accounts
receivable. Any new interfund loans extending beyond these terms must be approved by
the City Council. The City Manager is authorized to repay interfund loans when funding
becomes available.
15. The City Manager or his/her designee is authorized to make administrative or technical
corrections to the FY 2025-26 and 2026-27 Adopted Budgets, including the transfer of
appropriations to facilitate accounting for distinct programmatic fund balances.
16. The City Manager or his/her designee is authorized to execute settlement agreements in
the amount that the claim has been settled, as approved by the City Council.
17. The City Manager or his/her designee is authorized and directed to take such actions as
are necessary and appropriate to carry out the intent of this resolution.
I, the undersigned, hereby certify that the foregoing Resolution was duly and regularly
adopted and passed by the Council of the City of Alameda in a regular meeting assembled on the
17' day of June 2025, by the following vote to wit:
AYES: Councilmembers Boller, Jensen, Pryor and Mayor Ezzy Ashcraft —
4.
NOES: Councilmember Daysog— 1.
ABSENT: None.
ABSTENTIONS: None.
IN WITNESS, WHEREOF, I have hereunto set my hand and affixed the seal of said City
this 18th day of June 2025.
Lara Weisiger, City Clerk
City of Alameda
APPROVED AS TOjORM:
Yibin She , City rney
City of Alamed