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General Fund ExpendituresGeneral Fund Expenditures The General Fund Operating Budget is balanced with operating revenues, reserves, and service reductions.° Below is a chart that shows the relationship between personnel and non-personnel costs in the General Fund. Analysis of Expenditures by CategoryAnalysis of Expenditures by Category General Fund expenditures are estimated to be $165.2 million in FY 2025/26, a 3.9 percent increase over the FY 2024/25 Modi{ed Budget and $171.2 million in FY 2026/27, a 3.6 percent increase over the FY 2025/26 Budget. Table 5 below summarizes the Operating Budget in each expenditure category. Table 5: General Fund Expenditures by CategoryTable 5: General Fund Expenditures by Category Personnel Personnel costs represent 67.8 percent of the FY 2025/26 General Fund Budget and 67.7 percent in FY 2026/27. The personnel cost increases include step and salary increases pursuant to existing labor contracts, increases in health and other bene{t costs, increases in PERS contributions, and increases in annual funding to workers’ compensation reserves. The City is currently in negotiations with three labor groups: Pleasanton City Employees Association (PCEA), International Association of Fire{ghters (IAFF), and Fire Battalion Chiefs. PCEA’s Memorandum of Understanding (MOU) is scheduled to expire on May 31, 2025, IAFF 31Page 312 of 682