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CC RES 2026-052 RESOLUTION NO. 2026-52 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO PALOS VERDES APPROVING A BUDGET APPROPRIATION AND ADOPTING THE OPERATING AND CAPITAL IMPROVEMENT BUDGET FOR FISCAL YEAR 2026-2027. WHEREAS, on June 16, 2026, the City Council opened a duly published Public Hearing to receive public input regarding the budget for Fiscal Year (FY) 2026-27. BE IT, THEREFORE, RESOLVED BY THE CITY COUNCIL OF THE CITY OF RANCHO PALOS VERDES: Section 1: That a revenue and expenditure/expense budget is hereby adopted. The adopted budget, by fund, is per Exhibit A with a total Estimated Ending Fund Balance of$58,188,786 for all City funds (net of City Council Policy Reserves) as of June 30, 2027, exclusive of the City's Improvement Authorities. A. The City Manager is authorized to transfer certain Budget Appropriation Balances within functions and/or programs when deemed necessary to do so in accordance with Chapter 3.32 of the Rancho Palos Verdes Municipal Code. B. City Council approval will be required for any significant changes involving increased or decreased service levels. C. The Director of Finance shall be responsible for constant monitoring of the budget and shall establish and implement appropriate control mechanisms necessary for said purpose, after approval by the City Manager. Section 2: The FY 2026-27 Revenue Budget is hereby adopted, establishing the following Governmental and Internal Service Fund contribution levels: 101- GENERAL FUND $ 42,502,450 330- CI P 1,704,591 202- GAS TAX 1,280,988 203- 1972 ACT LANDSCAPE/LIGHT 414,460 204- GAS TAX-SB1 1,276,301 209- EL PRADO LIGHTING DISTRICT 5,462 211- 1911 ACT STREET LIGHTING 1,009,883 213-WASTE REDUCTION 220,990 214-AIR QUALITY MANAGEMENT 44,841 215- PROPOSITION C 903,166 216- PROPOSITION A 1,166,195 217- PUBLIC SA F ET Y GRANTS 242,987 220- MEASURE R 783,774 221- MEASURE M 4,061,802 222- HABITAT RESTORATION 2,060 223- SUBREGION ONE MAINTENANCE 26,710 224- MEASURE A MAINTENANCE 580,515 225-ABALONE COVE SEWER DISTRICT 65,534 228- DONOR RESTRICTED CONTRIBUTION 57,775 310- CD B G 230,000 331- FEDERAL GRANTS 3,934,715 332- STATE GRANTS 1,795,378 334- QUIMBY PARK DEVELOPMENT 2,163 111 336- LOW-MODERATE INCOME HOUSING 54,631 337-AFFORDABLE HOUSING PROJECTS 32,136 338- ENVI RON MENTAL EXCISE TAX 7,940 340- BICYCLE/PEDESTRIAN ACCESS 174,248 343- MEASURE W 1,459,122 681- EQUIPMENT REPLACEMENT 197,700 682- EMPLOYEE PENSION PLAN 40,891 TOTAL GOVERNMENTAL FUND REVENUES $ 64,279,408 I Resolution No. 2026-52 Page 2 of 6 Section 3: The FY 2026-27 Budget is hereby adopted, establishing the following 111 transfers into the following funds: 101- GENERAL FUND $ 320,000 330- CIP 9,200 000 222- HABITAT RESTORATION 215,000 223- SUBREGION ONE MAINTENANCE 55,000 225- ABALONE COVE SEWER DISTRICT 50,000 682- EMPLOYEE PENSION PLAN 400,000 *TOTAL OPERATING TRANSFERS IN $ 10,240,000 *(1) Excludes $15.000 transfers-in from the General Fund to the Improvement Authority — Portuguese Bend; (2) CIP transfers-in includes$889,500 for Ladera Linda payment, $3,425,800 to CIP Fund, and$4,884.700 as an additional transfer to CIP Fund from unallocated General Fund balance per City Council Reserve Policy, and; (3) Includes$400,000 to Employee Pension per Pension Guidelines from the unallocated General Fund balance. Section 4: The FY 2026-27 Budget is hereby adopted, establishing the following transfers from the following funds: 101- GENERAL FUND $ 9,935,000 217- PUBLIC SAFETY GRANTS 240,000 224- MEASURE A MAINTENANCE 80,000 *TOTAL OPERATING TRANSFERS OUT $ 10,255,000 *(1) Includes $15,000 transfers-out from the General Fund to the Improvement Authority — Portuguese Bend: (2) General Fund transfers-out include $889,500 for Ladera Linda payment. $335,000 to various funds, $3,425,800 to CIP Fund, and $4,884,700 as an additional transfer to CIP Fund from unallocated General Fund balance per City Council Reserve Policy, and; (3) Includes $400,000 to Employee Pension per Pension Guidelines from the unallocated General Fund balance. Section 5: The FY 2026-27 Operating and Capital Improvement Budget Programs are hereby adopted, establishing the following allocations. Resolution No. 2026-52 Page 3 of 6 1110-CITY COUNCIL $ 97,100 1210- LEGAL SERVICES- CITY A D M I N 1,248,800 1310- CITY CLERK A D M I N ISTRATION RAT I O N 657,800 1311- GTYCLERK ELECTION 174,500 1410-CITY MANAGER 1,309,000 1420-COMMUNITY OUTREACH 115,700 1430- EMERGENCY PREPAREDNESS 274,600 1440- RPV TV 271,600 1450- HUMAN RESOURCES 559,400 1470- INFORMATION TECHNOLOGY- DATA 1,169,600 1480- INFORMATION TECHNOLOGY-VOICE 115,000 2110- FINANCE ADMINISTRATION 1,715,600 2999- NON-DEPARTMENTAL 2,448,200 3110- PUBLICWORKSADMINISTRATION 3,713,300 3120-TRAFFIC MANAGEMENT 267,000 3130- STORM WATER QUALITY 121,500 3140- BUILDING MAINTENANCE 611,800 3150-TRAILS&OPEN SPACE MAINT 1,158,100 3151- PARKS MAINTENANCE 932,500 3160-SEWER MAINTENANCE 100,000 3180-STREET LANDSCAPE MAINTENANCE 573,400 3230- FUEL MODIFICATION 320,000 3240-VEHICLES MAINTENANCE 125,000 4110-COMMUNITY DEVELOPMENT ADMIN 924,900 4120- PLANNING 1,360,800 4130- BUILDING&SAFETY 1,363,000 4140-CODE ENFORCEMENT 179,600 4150-VIEW R EST O RAT I O N 230,900 4170-GEOLOGY 170,000 4180-ANIMAL CONTROL 190,000 4190-CASP 9,000 5110- RECREATION ADMINISTRATION 1,865,400 5121- EASTVIEW PARK 124,950 5122-OPEN SPACE MANAGEMENT 610,450 5123- PRESERVE PARK RANGERS 441,000 5130- FRED HESSE JR. PARK 294,200 5131- CONTRACT CLASSES 145,800 5140- ROBERT E. RYAN PARK 130,200 5150- LADERA LINDA COMMUNITY CENTER 389,500 5160-ABALONE COVE SHORELINE PARK 3,000 5170-SPECIAL EVENTS&PROGRAMS 312,000 5171-CITY RUN SPORTS&ACTIVITIES 4,000 5172-VOLUNTEER PROGRAM 5,000 5180- POINT VICENTE INTER. CENTER 587,200 5190- REACH 162,800 6110-SHERIFF CONTRACT 8,896,500 6111- PUBLIC SAFETY DIVISION 982,660 SUBTOTAL GENERAL FUND EXPENDITURES $ 37,462,360 Resolution No. 2026-52 Page 4 of 6 330- OP $ 12,164,620 202- GAS TAX 2,543,570 203- 1972 ACT LANDSCAPE/LIGHT 413,430 204- GAS TAX-SB1 4,172,105 211- 1911 ACT STREET LIGHTING 581,100 213-WASTE REDUCTION 347,400 215- PROPOSITION C 965,000 216- PROPOSITION A 995,180 220- MEASURE R 3,595,000 221- MEASURE M 4,638,500 222- HABITAT RESTORATION 210,000 223- SUBREGION ONE MAINTENANCE 141,400 224- MEASURE A MAINTENANCE 500,000 225-ABALONE COVE SEWER DISTRICT 135,300 228- DONOR RESTRICTED CONTRIBUTION 21,000 310- CDBG 230,000 331- FEDERAL GRANTS 3,934,715 332-STATE GRANTS 396,500 340 BICYCLE/PEDESTRIAN ACCESS 140,000 343 MEASURE W 2,221,100 ISUBTO! OT HER FUNDS EXPENDITURES $ 38,345,920 681- EQUPMET REPLACEMENT $ 401,922 682- EMPLOYEE PENSION PLAN 881,000 SUBTOTAL INTERNAL SERVICE FUNDS EXPENDITURES $ 1,282,922 Resolution No. 2026-52 Page 5 of 6 PASSED, APPROVED and ADOPTED the 16th day of June 2026. c . I ATTEST: Paul S eresa aoka, City Clerk State of California ) County of Los Angeles )ss City of Rancho Palos Verdes ) I, TERESA TAKAOKA, City Clerk of The City of Rancho Palos Verdes, hereby certify that the above Resolution No. 2026-52 was duly and regularly passed and adopted by the said City Council at regular meeting thereof held on June 16, 2026. I Te a Takaoka, City Clerk I Resolution No. 2026-52 Page 6 of 6 | Draft Budget 2026-2027 City of Rancho Palos Verdes FY 2026-27 Fund Summary 61 GE N E R A L F U N D S U M M A R Y CI T Y C O U N C I L LE G A L S E R V I C E S CI T Y F U N D S S U M M A R Y BU D G E T O V E R V I E W City of Rancho Palos Verdes FY 2026-27 Fund Summary Fund Balance 6/30/2026 FY2026-27 Estimated Resources FY2026-27 Estimated Appropriations Fund Balance 6/30/2027FundRevenuesTransfers In Expenditures Transfers Out General Fund Balance 36,181,365 42,502,450 320,000 37,462,360 3,760,800 35,021,655 FY 2025-26 Unallocated & Unallocated Transfers 2,759,000 -- - 6,174,200 6,174,200 Restricted Amount (Policy Reserve) 17,000,000 -- -- 18,607,200 General Fund Unallocated Balance 16,422,365 42,502,450 320,000 37,462,360 9,935,000 10,240,255 Restricted by Council Action CIP Fund Balance 19,489,328 1,704,591 9,200,000 12,164,620 -18,229,299 Restricted Amount (Policy Reserve) 5,000,000 -- -- 5,000,000 CIP Unallocated Balance 14,489,328 1,704,591 9,200,000 12,164,620 -13,229,299 Equipment Replacement Fund 2,911,109 197,700 -401,922 -2,706,887 Restricted Amount (Policy Reserve) 2,212,400 -- -- 2,212,400 Equip. Replacement Unallocated Balance 698,709 197,700 -401,922 -494,487 Employee Pension Plan 922,266 40,891 400,000 881,000 -482,157 Subtotal Restricted By Council Action 16,110,303 1,943,182 9,600,000 13,447,542 -14,205,943 Restricted By Law Or External Agencies Gas Tax 1,716,001 1,280,988 -2,543,570 -453,419 1972 Act 21,585 414,460 -413,430 -22,615 Gas Tax SB-1 3,093,083 1,276,301 -4,172,105 -197,279 El Prado Lighting 61,600 5,462 - -- 67,062 1911 Act 3,011,530 1,009,883 -581,100 -3,440,313 Waste Reduction 310,139 220,990 -347,400 -183,729 Air Quality Management 184,995 44,841 - -- 229,836 Proposition C 70,360 903,166 -965,000 -8,526 Proposition A 3,049,315 1,166,195 -995,180 -3,220,330 Public Safety Grants 42,154 242,987 - - 240,000 45,141 Measure R 2,811,296 783,774 -3,595,000 -70 Measure M 1,215,152 4,061,802 -4,638,500 -638,454 Habitat Restoration 401 2,060 215,000 210,000 -7,461 Subregion 1 Maintenance 729,134 26,710 55,000 141,400 -669,444 Measure A 68,697 580,515 -500,000 80,000 69,212 Abalone Cove Sewer Maintenance 142,036 65,534 50,000 135,300 -122,270 Donor Restricted Contributions 1,039,772 57,775 -21,000 -1,076,547 CDBG 27,146 230,000 -230,000 -27,146 Federal Grants (74,063) 3,934,715 -3,934,715 -(74,063) State Grants (156,400) 1,795,378 -396,500 -1,242,478 ARPA 407,813 -- -- 407,813 Quimby 65,953 2,163 - -- 68,116 Low-Mod Income Housing 575,518 54,631 - -- 630,149 Affordable Housing In Lieu 996,038 32,136 - -- 1,028,174 Environmental Excise Tax (EET) 118,976 7,940 - -- 126,916 Bikeways -174,248 -140,000 -34,248 Measure W 1,954,681 1,459,122 -2,221,100 -1,192,703 Subtotal Restricted By Law Or External Agencies 21,482,912 19,833,776 320,000 26,181,300 320,000 15,135,388 Total Governmental Funds 51,201,545 64,279,408 10,240,000 77,091,202 10,255,000 58,188,786 Improvement Authorities Improv Auth - Portuguese Bend 131,824 3,502 15,000 51,000 -99,326 Improv Auth - Abalone Cove 1,196,248 22,800 -23,000 -1,196,048 Subtotal For Improvement Authorities 1,328,072 26,302 15,000 74,000 -1,295,374 Grand Total of All Funds 52,357,062 64,305,710 10,255,000 77,165,202 10,255,000 59,484,160 Resolution 2026-52 Exhibit A Page 1 of 1 Exhibit A