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File #:
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26-004
Version:
1
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Name:
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Type:
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RESOLUTION
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Status:
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Passed
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On agenda:
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1/20/2026
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Final action:
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1/20/2026
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Title:
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CONSIDER ADOPTING RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN PABLO APPROVING AMENDMENT NO. 1 TO THE GENERAL FUND DESIGNATED RESERVES (GFDR) FUND BALANCE FOR A TOTAL FUND BALANCE OF $6,836,566 FOR FY 2025-26 TO CITY COUNCIL APPROVED APPROPRIATIONS THROUGH JUNE 30, 2026, EFFECTIVE JANUARY 20, 2026
CEQA: This proposed action is not a project as defined by CEQA.
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PREPARED BY: ARTURO CASTILLO DATE OF MEETING: 01/20/2026
SUBJECT:
TITLE
CONSIDER ADOPTING RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN PABLO APPROVING AMENDMENT NO. 1 TO THE GENERAL FUND DESIGNATED RESERVES (GFDR) FUND BALANCE FOR A TOTAL FUND BALANCE OF $6,836,566 FOR FY 2025-26 TO CITY COUNCIL APPROVED APPROPRIATIONS THROUGH JUNE 30, 2026, EFFECTIVE JANUARY 20, 2026
CEQA: This proposed action is not a project as defined by CEQA.
Label
CITY MANAGER RECOMMENDATION
Recommendation
Adopt Resolution
Body
Council Priority Workplan Compliance Statement:
Continue Fiscal Resilience, Fiscal Excellence and Fiscal Transparency is an adopted City Council Priority contained in the adopted Fiscal Year 2025-2027 City Council Priority Workplan, effective April 7, 2025.
BACKGROUND
On May 20, 2024, the City Council approved a one-time budget balancing measure of $5,000,000 for the FY 2024-25 and FY 2025-26 Two-Year GF Operating Budget Adoption via Resolution 2024-064, which included the following GDFR allocations and adjusted balance, as follows:
1. GFDR allocation in the amount of $1,961,291 for FY 2024-25 One-time Budget Balancing Measure
2. GFDR allocation in the amount of $3,038,709 for FY 2025-26 One-time Budget Balancing Measure
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Total GFDR Allocation for One-Time Budget Balancing for FY 24-25 & 25-26: $5,000,000
On July 7, 2025, the City Council approved FY 2024-25 GFDR Fund 110 Amendment No. 4, following the approval of the REVISED Fiscal Resiliency Reserve Policy (FRRP) methodology allocations on March 3, 2025, via Resolution 25-033. The new GFDR Fund 110 fund balance of $6,618,133 per Resolution 25-095 is detailed in the table below for FY 2024-25 ending June 30, 2025:
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DESCRIPTION |
FY2024-25 Proposed Amendment # 4 |
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FY 23-24 GFDR Carryover Fund Balance (See Details Below) |
$ 5,171,279 |
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FY 2024-25 One-time Budget Balancing Measure (Reso No. #2024-064) |
$ 1,961,291 |
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FY 2025-26 One-time Budget Balancing Measure (Reso No. #2024-064) |
$ 3,038,709 |
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Total GFDR Fund Balance FY 24/25 & FY 2025/26 |
$ 5,000,000 |
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GFDR Net Fund Balance |
$ 171,279 |
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GFDR FUNDING |
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Funding Sources: |
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FY 2024-25 One-time Budget Balancing Measure (Reso No. #2024-064) |
$ 1,961,291 |
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FY 2025-26 One-time Budget Balancing Measure (Reso No. #2024-064) |
$ 3,038,709 |
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FY2023-24 GFDR Net Fund Balance Carry Over |
$ 171,279 |
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FY 2023-24 Undesignated Reserves: Reso 2024-123 |
$ 1,500,000 |
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FY 2024-25 NEW FRRP Fund 110 - up to a maximum of 10% of Unused Audited Fund Balance |
$ 2,026,771 |
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GFDR Fund Balance Subtotal: |
$ 8,698,050 |
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Major Operating Expenses: |
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Reso 24-56 CORE Homeless Outreach Services |
$ 112,644 |
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Reso 24-123 Ghilotti settlement agreement |
$ 1,500,000 |
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Reso 25-032 EV Charging Hub Project |
$ 36,933 |
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Reso 25-045 Tripepi Smith & Associates Marketing and Branding |
$ 100,000 |
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Reso 2025-036 EV Hub Kittleson Associates Agreement |
$ 36,932 |
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Reso 25-058 CORE Homeless Outreach Services |
$ 97,930 |
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Reso 25-070 Eide Baily Finance Consultant Contract |
$ 100,000 |
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Reso 25-069 EV Senior Center |
$ 40,478 |
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Reso 25-086 & 25-087 SP Community Foundation Grants |
$ 55,000 |
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Operating Expenses Subtotal: |
$ 2,079,917 |
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GFDR FY 2024/25 NET FUND BALANCE |
$ 6,618,133 |
Budget, Fiscal & Legislative Standing Committee (BFLSC) Review
On January 14, 2026, the BFLSC (Pabon-Alvarado; Ponce) reviewed the FY 2025-26 GFDR Fund 110 Fund Balance Amendment No. 1. and recommended that it be formally considered and approved by the City Council on January 20, 2026.
FY 2025-26 GFDR Fund Balance (Amendment No. 1)
Following the approved FY 2025-26 GFDR Amendment No. 1, the new GFDR fund balance is $6,836,566 through June 30, 2026, which is detailed in the table below:
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CITY OF SAN PABLO |
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GENERAL FUND DESIGNATED RESERVE (GFDR) FUND BALANCE |
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PROPOSED FY 2025-26 (AMENDMENT 1) |
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January 20, 2026 |
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DESCRIPTION |
FY2025-26 Proposed Amendment # 1 |
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FY 24-25 GFDR Carryover Fund Balance (See Details Below) |
$ 5,086,213 |
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FY 2024-25 One-time Budget Balancing Measure (Reso No. #2024-064) |
$ 1,961,291 |
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FY 2025-26 One-time Budget Balancing Measure (Reso No. #2024-064) |
$ 3,038,709 |
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Total GFDR Fund Balance FY 24/25 & FY 2025/26 |
$ 5,000,000 |
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GFDR Net Fund Balance |
$ 86,213 |
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GFDR FUNDING |
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Funding Sources: |
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FY 2024-25 One-time Budget Balancing Measure (Reso No. #2024-064) |
$ 1,961,291 |
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FY 2025-26 One-time Budget Balancing Measure (Reso No. #2024-064) |
$ 3,038,709 |
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FY2024-25 GFDR Net Fund Balance Carry Over |
$ 86,213 |
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FY 2025-26 NEW FRRP Fund 110 - up to a maximum of 10% of Unused Audited Fund Balance |
$ 1,836,566 |
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GFDR Fund Balance Subtotal: |
$ 6,922,779 |
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Major Operating Expenses: |
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Reso 25-034 Tripepi Smith & Associates Marketing and Branding |
$ 86,213 |
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Operating Expenses Subtotal: |
$ 86,213 |
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GFDR FY 2025/26 NET FUND BALANCE |
$ 6,836,566 |
FISCAL IMPACT
This action authorizes and approves Amendment No. 1 of the FY 2025-26 GFDR Fund Balance through June 30, 2026, effective January 20, 2026. Any future appropriation of GFDR Funds requires approval by majority vote of the City Council via adopted resolution.
Attachment:
Att A - Resolution
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