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File #: 25-0067    Version: 1
Type: Gen. Bus. - Staff Report Status: Agenda Ready
In control: City Council Regular Meeting
On agenda: 5/6/2025 Final action:
Title: Presentation of the Fiscal Year 2026 Proposed Operating Budget (Acting Finance Director Bretthauer). (Estimated Time: 45 Mins.) DISCUSS AND PROVIDE DIRECTION
Attachments: 1. Fiscal Year 2026 Proposed Budget (Web-Link Provided), 2. List of Fiscal Year 2026 Proposed and Deferred Budget Enhancements, 3. PowerPoint Presentation
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TO:
Honorable Mayor and Members of the City Council

THROUGH:
Talyn Mirzakhanian, City Manager

FROM:
Libby Bretthauer, Acting Finance Director
Emy-Rose Hanna, Budget & Financial Analyst
Marcelo Serrano, Grants & Financial Analyst
Julie Bondarchuk, Financial Controller

SUBJECT:Title
Presentation of the Fiscal Year 2026 Proposed Operating Budget (Acting Finance Director Bretthauer).
(Estimated Time: 45 Mins.)
DISCUSS AND PROVIDE DIRECTION
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Recommended Action
RECOMMENDATION:
Staff recommends that the City Council receive this report on the Proposed Operating Budget for Fiscal Year (FY) 2026, including updated Financial Policies, and provide direction.

FISCAL IMPLICATIONS:
The Proposed Budget for FY 2026 includes revenues and expenditures for all of the City's Funds. The document includes sufficient funding for ongoing operations as well as scheduled projects in the Capital Improvements Plan (CIP).

The FY 2026 General Fund Proposed Budget has a projected surplus of $19,834,684, which includes anticipated bond proceeds of $13,221,000 to reimburse the General Fund balance for the acquisition of 400 Manhattan Beach Boulevard. Excluding these one-time funds, the revised surplus is estimated to be $6,613,684.

Revenue
$125,398,738
Expenditures
$105,564,054
FY 2026 Proposed Budget Surplus
$ 19,834,684
Less Bond Proceeds
$ (13,221,000)
Revised Surplus
$ 6,613,684

The City's current Financial Policy reserve is 20% of operating expenditures, or about $21.1 million in FY 2026, which is greater than the Government Finance Officers Association (GFOA) recommendation of "no less than two months (17%) of regular general fund operating revenues or regular general fund operating expenditures." In addition, the City Council has set aside $4.0 million as an "Economic Uncertainty" reserve to use at its discretion.

After taking into account the projected operating surplus of $19,834,684 and net transfers out fro...

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