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General Fund Expenditures
<br />The General Fund Operating Budget is balanced with operating revenues, reserves, and
<br />service reductions. Below is a chart that shows the relationship between personnel and
<br />non -personnel costs in the General Fund.
<br />$180.0
<br />$160.0
<br />$140.0
<br />$120.0
<br />$100.0
<br />$80.0
<br />$60.0
<br />$40.0
<br />$20.0
<br />$0.0
<br />■ Non -Personnel
<br />■ Personnel
<br />General Fund Personnel & Non -Personnel Costs
<br />(in millions)
<br />Actual
<br />Modified
<br />Projected
<br />Projected
<br />FY 2023/24
<br />FY 2024/25
<br />FY 2025/26
<br />FY 2026/27
<br />$51.9
<br />$48.6
<br />$52.2
<br />$54.7
<br />$101.9
<br />$110.5
<br />$112.1
<br />$116.1
<br />■ Personnel ■ Non -Personnel
<br />Analysis of Expenditures by Category
<br />General Fund expenditures are estimated to be $164.3 million in FY 2025/26, a 3.3 percent
<br />increase over the FY 2024/25 Modified Budget and $170.8 million in FY 2026/27, a 4.0
<br />percent increase over the FY 2025/26 Budget. Table 5 below summarizes the Operating
<br />Budget in each expenditure category.
<br />Table 5: General Fund Expenditures by Category
<br />$101,910,933
<br />$110,473,547
<br />$112,056,256
<br />1.4%
<br />$116,112,780
<br />3.6%
<br />$1,965,649
<br />$1,751,153
<br />$1,664,967
<br />(4.9%)
<br />$1,638,367
<br />(1.6%)
<br />$6,617,385
<br />$6,091,984
<br />$5,562,744
<br />(8.7%)
<br />$5,733,574
<br />3.1%
<br />$29,461,194
<br />$34,009,191
<br />$34,081,072
<br />0.2%
<br />$35,941,334
<br />5.5%
<br />$1,484,449
<br />$1,306,130
<br />$1,052,025
<br />(19.5%)
<br />$1,052,025
<br />0.0%
<br />$1,056,866
<br />$843,770
<br />$365,000
<br />(56.7%)
<br />$365,000
<br />0.0%
<br />$142,496,475
<br />$154,475,775
<br />$154,782,064
<br />0.2%
<br />$160,843,080
<br />3.9%
<br />$11,360,284
<br />$4,556,578
<br />$9,491,000
<br />108.3%
<br />$9,941,000
<br />4.7%
<br />$153,856,759
<br />$159,032,353
<br />$164,273,064
<br />3.3%
<br />$170,784,080
<br />4.0%
<br />Personnel
<br />Personnel costs represent 68.2 percent of the FY 2025/26 General Fund Budget and 68.0
<br />percent in FY 2026/27. The personnel cost increases include step and salary increases
<br />pursuant to existing labor contracts, increases in health and other benefit costs, increases in
<br />PERS contributions, and increases in annual funding to workers' compensation reserves.
<br />The City is currently in negotiations with three labor groups: Pleasanton City Employees
<br />Association (PCEA), International Association of Firefighters (IAFF), and Fire Battalion Chiefs.
<br />PCEA's Memorandum of Understanding (MOU) is scheduled to expire on May 31, 2025, IAFF
<br />and Fire Battalion Chiefs' MOUs are scheduled to expire on June 30, 2025. Funding will be
<br />determined and updated once the new MOUs are finalized.
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