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San Ramon parks staff outline adopted FY 2026–27 budget, cite accounting change and higher cost‑recovery rate
Summary
Program manager Mae Malinick told the Parks & Community Services Commission the department’s FY 2026–27 adopted budget reflects a switch from net to gross accounting, one‑time implementation costs and a rise in cost recovery to 58.5%; staff said the city must plan for Measure N’s eventual sunset.
Mae Malinick, program manager for business and operations for Parks and Community Services, presented the department’s adopted FY 2026–27 budget to the commission on July 11, saying the package approved by City Council on May 26 reflects both accounting changes and programmatic adjustments. The presentation emphasized three council guidelines: no new programs or positions without tradeoffs, avoid spending money the city does not have, and avoid unsustainable commitments.
The most immediately visible change is accounting: staff moved from reporting net program revenue to showing gross revenue and related instructor payments as expenses. “So whereas it’s still a $100, but now it’s shown up properly where it’s $50 under expenses and then $50 under revenue,” Malinick said, explaining why both revenue and expenses appear higher than in prior years. Julia Elba, the city’s budget manager, echoed that the shift will produce a one‑time jump in reported totals even if the underlying service levels do not change.
On key numbers, staff said the department’s adopted budget shows roughly $12.9 million in total expenses and projected revenue of about $7.5 million, producing an overall cost‑recovery rate that staff reported was 51.7% last year and 58.5% in the adopted FY 2026–27 figures. Malinick told commissioners the department intends to foreground the actual dollar amount of subsidies going forward — noting the general fund subsidy fell from about $1.5 million to $1.2 million in the current adopted budget.
Staff also identified several drivers behind expense and revenue changes: reclassifying roughly $1.8 million in instructor payments from “net revenue” into explicit expense accounts, one‑time implementation and overlap costs for replacement recreation software, contract escalators for theater and venue management, part‑time salary increases tied to minimum wage adjustments, and a $103,000 rise in supplies to fund new programming such as the ‘Glow in the Meadow’ holiday event. The presentation noted constrained program subsidy for arts and community events compared with higher cost recovery in sports and facility rentals.
Commissioners pressed staff on accounting mechanics, cost‑recovery targets and revenue assumptions. Malinick said staff expect some program revenues to grow (for example, a new swim provider SRVA and restored pool availability that should increase swim lesson and pool rental revenue) and noted partnerships such as a school‑district arrangement that will increase after‑school teen‑center registrations. Elba said quarterly and midyear reporting will provide regular reconciliation between adopted and realized revenue and expense figures.
Why it matters: Malinick and other staff repeatedly framed the work as planning for a future without Measure N — a one‑time revenue source — and asked the commission to participate in forthcoming financial‑sustainability workshops that will propose cost‑recovery goals, fee strategies and service priorities. Staff said the department has sought to limit expense growth and to use Measure N dollars only for one‑time needs.
The commission did not take final policy action on fees or cost‑recovery targets in the meeting; staff said more detailed proposals and workshops are scheduled this fall and winter.
