Agenda packet — Angels Camp City Council, February 6, 2024

Mission Statement:

To provide municipal services, infrastructure, and a high quality of life through trusted leadership, accountablility, and efficiency for the benefit of our community
Vision Statement:

Dedicated to preserving our rich history and providing a safe and thriving community that is devoted to families, businesses, and visitors

CITY OF ANGELS

CITY COUNCIL AGENDA
February 6, 2024
THIS MEETING WILL BE HELD AT ANGELS FIRE HOUSE, 1404 VALLECITO ROAD AND WILL BE OPEN TO PUBLIC.

To view or participate in the meeting online, please use the following link:
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Meeting ID: 259 054 873 390
Passcode: NRF287
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CITY COUNCIL appreciates your interest and encourages your participation. Regularly scheduled meeting are held the 1st and 3rd Tuesday of each month. The Agenda is divided into two sections:

CONSENT AGENDA: These matters include routine financial and administration actions and are usually approved by a single majority vote.

REGULAR AGENDA: These items include significant financial and administration actions of special interest, hearings and work sessions.

The numerical order of the items on this agenda is for convenience of reference. Items may be taken out of order upon request of the Mayor or Council Members. All questions shall be directed to the Mayor who, at his/her discretion, will refer to Staff.

Mayor Jennifer Herndon
Vice Mayor Isabel Moncada
Council Members Alvin Broglio, Michael Chimente, Caroline Schirato City Administrator Rebecca Callen
City Attorney Doug White
Mission Statement:

To provide municipal services, infrastructure, and a high quality of life through trusted leadership, accountablility, and efficiency for the benefit of our community
Vision Statement:

Dedicated to preserving our rich history and providing a safe and thriving community that is devoted to families, businesses, and visitors 6:00 p.m. REGULAR MEETING

1. ROLL CALL

2. PLEDGE OF ALLEGIANCE

3. RECOGNITION AND ACKNOWLEDGEMENTS
A. Proclaim the week of February 11, 2024 Through February 17, 2024 as Kindness Week in the City of Angels and Further Deem the City as Random Acts of Kindness Zone

4. APPROVAL OF THE AGENDA AS POSTED (OR AMENDED)

5. PUBLIC COMMENT
The public may address the Council on any item of public interest not otherwise on the agenda that is within the jurisdiction of the city. No action may be taken. Matters to be addressed may be referred to City Staff or placed on a subsequent meeting Agenda. Speakers are limited to five minutes per person.

6. CONSENT AGENDA
A. Approve Draft Minutes of January 16, 2024, Rose Beristianos, City Clerk

7. REGULAR AGENDA
A. Utica Park Update, Amy Augustine, City Planner
B. Approve Resolution No. 24-12, Approving the Purchase of Assessor’s Parcel Number 060-010-045, and Authorizing the City Administrator to Sign, Authorize, and Have Recorded All Relevant Documents and Agreements, Amy Augustine, City Planner
C. Approve Resolution No. 24-11, Waiving Registration, Inspection, and Vacant Property Development Plan Fees for Vacant Buildings for the First Year of the Newly Adopted Code Through December 31, 2024, Amy Augustine, City Planner
D. Discussion Regarding Mid Year 2024 Budget, and Approval of Resolution No. 24-13 for Budget Adjustments Requiring City Council Approval, Michelle Gonzalez, Finance Director E. Strategic Plan Update, Discussion and Direction, Rebecca Callen, City Administrator

8. ADMINISTRATION REPORT

9. COUNCIL REPORT

10. CALENDAR

11. CORRESPONDENCE
A. Letter from .39th District Agricultural Association, Calaveras County Fair & Frog Jubilee, Asking for the City of Angels to Become a Partner in the Endeavors and Waive any Associated Fees, Laurie Giannini, CEO-Fair Manager

12. FUTURE AGENDA ITEMS

13. ADJOURNMENT
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk at City Hall 209- 736-2181. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to the meeting (28 CFR 35.102-

35.104 ADA Title II) Materials related to an item on this Agenda submitted to the City Council after distribution of the Agenda packet are available for public inspection at City Hall at 200 Monte Verda Street Ste. B, Angels Camp, CA 95222 during normal business hours. The Agenda is also available on line at www.angelscamp.gov.

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog • Angelscamp.gov
DATE: February 6, 2024
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: APPROVE THE PROCLAMATION SETTING FEBRUARY 11TH THROUGH FEBRUARY 17TH, 2024 AS KINDNESS WEEK IN THE CITY OF ANGELS

RECOMMENDATION
Proclaim the week of February 11th through February 17th, 2024 as Kindness week in the City of Angels Camp and further deem the City as a Random Acts of Kindness Zone

BACKGROUND
This year, as in the past, the Seeds of Kindness project will encourage and work with several businesses and organizations to create an increased awareness for being kind.

FINANCIAL IMPACT
There is no financial impact

ATTACHMENTS
Proclamation
3A

WHEREAS, the City of Angels recognizes the value of acts of kindness that are performed without prompting or reason and how these acts can positively impact the person offering kindness, the person receiving the act of kindness, and those witnessing; and,
WHEREAS, acts of kindness can be performed by any person in the City of Angels regardless of age, origin, education, gender, religious beliefs, lifestyle, or abilities for the good of those around them; and,
WHEREAS, kind individuals can create a more caring community and help to perpetuate genuine acts of kindness within their city, state and even throughout the world; and,
WHEREAS, we seek to cultivate thoughtful and compassionate residents by teaching our youth to make a difference through random acts of kindness; and, WHEREAS, Random Acts of Kindness Week is recognized as an international celebration intended to encourage all of us to practice acts of kindness in our homes, schools, businesses, and communities.

WHEREAS, This year, as in the past, the Seeds of Kindness project will encourage and work with Calaveras County Schools, to create an increased awareness for being kind. The light blue wristbands will be distributed County wide. The idea is that the wristbands will encourage acts of kindness throughout the County.

NOW, THEREFORE, BE IT RESOLVED that I, Jennifer Herndon, Mayor of Angels Camp, California hereby proclaim February 11th - 17th, 2024 as City of Angels, Random Acts of Kindness Week
and encourage the people of Angels to practice random acts of kindness, in the spirit of compassion, kindness, and goodwill toward all persons.

IN WITNESS WHEREOF, I have hereunto set my hand and caused the official seal of the City of Angels, California to be affixed this 6th day of February 2024.

CITY OF ANGELS, CALIFORNIA
A Municipal Corporation
Jennifer
Herndon
Mayor

CITY OF ANGELS

PROCLAMATION
Mission Statement:

To provide municipal services, infrastructure, and a high quality of life through trusted leadership, accountablility, and efficiency for the benefit of our community
Vision Statement:

Dedicated to preserving our rich history and providing a safe and thriving community that is devoted to families, businesses, and visitors

DRAFT MINUTES CITY OF ANGELS

CITY COUNCIL AGENDA
January 16, 2024
THIS MEETING WILL BE HELD AT ANGELS FIRE HOUSE, 1404 VALLECITO ROAD AND WILL BE OPEN TO PUBLIC.

In person public attendance will be available with limited seating. Seats are available on a first come, first served basis. Members of the public shall have the right to observe and offer public comment at the appropriate time. To view or participate in the meeting online, please use the following link:
oin on your computer, mobile app or room device
Click here to join the meeting
Meeting ID: 259 054 873 390
Passcode: NRF287
Download Teams | Join on the web
Or call in (audio only)
+1 209-662-6903,,253817460# United States, Stockton
Phone Conference ID: 253 817 460#
Find a local number | Reset PIN
Learn More | Meeting options
CITY COUNCIL appreciates your interest and encourages your participation. Regularly scheduled meeting are held the 1st and 3rd Tuesday of each month. The Agenda is divided into two sections:

CONSENT AGENDA: These matters include routine financial and administration actions and are usually approved by a single majority vote.

REGULAR AGENDA: These items include significant financial and administration actions of special interest, hearings and work sessions.

Mayor Jennifer Herndon (PRESENT)
Vice Mayor Isabel Moncada (PRESENT)
Council Members Alvin Broglio, Michael Chimente, Caroline Schirato (ALL PRESENT) City Administrator Rebecca Callen (PRESENT)
City Attorney Doug White (PRESENT)
6D
Mission Statement:

To provide municipal services, infrastructure, and a high quality of life through trusted leadership, accountablility, and efficiency for the benefit of our community
Vision Statement:

Dedicated to preserving our rich history and providing a safe and thriving community that is devoted to families, businesses, and visitors 5:30 p.m. CLOSED SESSION

1. ROLL CALL

2. ADJOURN TO CLOSED SESSION
A. Conference with Real Property Negotiators
Property Location: 060-010-045
Agency Negotiator: Rebecca Callen, City Administrator
B. Conference with Legal Counsel – Potential Litigation Significant Exposure to Litigation Pursuant to Gov. Code § 54956.9 (d)(2) One (1) Potential Case
C. Public Employment Performance Evaluation (Gov. Code Section 54957) Title: City Administrator/Manager
6:00 p.m. REGULAR MEETING

1. ROLL CALL

2. PLEDGE OF ALLEGIANCE

3. REPORT OUT OF CLOSED SESSION
A. Conference with Real Property Negotiators
Property Location: 060-010-045
Agency Negotiator: Rebecca Callen, City Administrator
B. Conference with Legal Counsel – Potential Litigation Significant Exposure to Litigation Pursuant to Gov. Code § 54956.9 (d)(2) One (1) Potential Case
C. Public Employment Performance Evaluation (Gov. Code Section 54957) Title: City Administrator/Manager

DIRECTION GIVEN ON ITEM A AND B, ITEM C WILL CONTINUE AFTER THE REGULAR MEETING

4. APPROVAL OF THE AGENDA AS POSTED (OR AMENDED)
ACTION: MOTION TO APPROVE AGENDA AS POSTED BY COUNCIL MEMBER CHIMENTE, SECONDED BY COUNCIL MEMBER SCHIRATO, PASSED 5 YES

5. PUBLIC COMMENT: NONE

6. CONSENT AGENDA
A. Approve Draft Minutes of January 2, 2024, Rose Beristianos, City Clerk B. AP Checks and Treasurer Report December, Michelle Gonzalez, Finance Director ACTION: MOTION TO APPROVE CONSENT BY COUNCIL MEMBER BROGLIO, SECONDED BY VICE MAYOR MONCADA, PASSED 5 YES
Mission Statement:

To provide municipal services, infrastructure, and a high quality of life through trusted leadership, accountablility, and efficiency for the benefit of our community
Vision Statement:

Dedicated to preserving our rich history and providing a safe and thriving community that is devoted to families, businesses, and visitors

7. REGULAR AGENDA
A. Utica Park Update, Amy Augustine, City Planner – UPDATE GIVEN B. Approve Resolution No. 24-10, Authorizing Geotechnical Investigations for the Utica Park / Lightner Mine Expansion and Rehabilitation Project for $60,393 and Authorizing the City Administrator to Execute All Applicable Documents, Amy Augustine, City Planner
ACTION: MOTION TO APPROVE RESOLUTION NO. 24-10 BY COUNCIL MEMBER SCHIRATO, SECONDED BY COUNCIL MEMBER BROGLIO, PASSED 5 YES
C. Approve Resolution No. 24-09, Accepting an Officer of Dedication for a Roadway off Wilson Street as Offered to the City of Angels on the Glen Acres Subdivision Map Recorded in Book 2 of Subdivisions Page 15 of Calaveras County Records, Amy Augustine, City Planner ACTION: MOTION TO APPROVE RESOLUTION NO. 24-09 BY MAYOR HERNDON, SECONDED BY COUNCIL MEMBER SCHIRATO, PASSED 5 YES
D. Discussion and Direction from City Council on Public Bathroom, Rebecca Callen, City Administrator

DIRECTION GIVEN TO STAFF

8. ADMINISTRATION REPORT: REBECCA CALLEN, CITY ADMINISTRATOR, GAVE HER REPORT

9. COUNCIL REPORT: ALL REPORTED OUT

10. CALENDAR: REVIEWED BY CLERK, ALSO SET DATES FOR INSFRASTRUCTURE/ FACILITIES AND

FINANCE/BUDGET/POLCY COMMITTEE MEETING

11. CORRESPONDENCE
A. Letter of Support for The Utica Canal Lining Project for the WaterSMART Small-Scale Water Efficiency Funding Opportunity FY 2024

12. FUTURE AGENDA ITEMS: COUNCIL HANDBOOK, MIDYEAR, REIMBURSEMENT POLICY, ZOOM BOMBING

13. ADJOURNMENT
RECONVENED TO CLOSED SESSION ITEM 3 C, DIRECTION GIVEN TO STAFF MOTION TO ADJOURN THE MEETING AT 9:22PM, BY COUNCIL MEMBER BROGLIO, SECONDED BY VICE MAYOR MONCADA, PASSED 5 YES
___________________________
______________________ Jennifer Herndon, Mayor
Rose Beristianos, City Clerk

COMMUNITY DEVELOPMENT
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-1346 Utica Park Update - 1
DATE: February 6, 2024
TO: City of Angels City Council
FROM: Amy Augustine, AICP – City Planner
RE: Rural Recreation and Tourism Program - Utica Park Lightner Mine Expansion Project Update RECOMMENDATION:

Acknowledge and accept updates.

STRATEGIC PLAN ALIGNMENT:

A4: Economic Development: Promote a wide variety of economic opportunities consistent with the city's social, cultural, environmental, and aesthetic resources. The proposed Rural Recreation and Tourism grant park project is intended to increase tourism through park enhancements including a stage, historical (cultural) interpretation trail, and improved pavilion for outdoor events. A new children’s playground, adult/teen exercise equipment, bocce courts, hardcourts, improved pavilion and stage are intended to encourage social interactions with local theatre productions, local musical performances, movies in the park and enhanced outdoor spaces for other local events.

A5: Economic Development: Maintain and enhance the city's economic vitality while conserving the city's social, cultural, environmental, and aesthetic resources. See above.

B2 Community Identity: Design new development to be compatible with the natural, scenic, and cultural resources and rural character of Angels Camp. The Community Stakeholders Design Committee will assist with park design to ensure compatibility with cultural resources and rural character.

C7: Public Facilities and Services: Maintain or increase the levels of service currently available within Angels Camp for park facilities and infrastructure. The project will increase the size of Utica Park by 3.8± acres, add or improve numerous park amenities, and upgrade and expand infrastructure increasing the level of park facilities available to all age groups and ability levels for residents and visitors.

BACKGROUND:

Consistent with direction from the City Council, attached is an update on the above-captioned project through January 10, 2024.
• The park committee met on 1/17/24 and reviewed the outdoor gym equipment and reached consensus on design.

The committee provided input on the parcourse and appointed a subcommittee of two persons to refine the design of the stations in the parcourse.
• Staff is working with SPEC to order children’s playground equipment in accordance with the adopted design in early February.
• The next subcommittee meeting is 2/21/24 at noon at Fire Station #1 (1404 Vallecito Road). The committee will review the parcourse design and begin reviewing interpretive signage. Staff is continuing outreach to local health organizations for additional funding in support of adult fitness equipment, parcourse/exercise equipment. 7A

COMMUNITY DEVELOPMENT
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-1346 Utica Park Update - 2
• The park’s Constant Contact e-mail notification database created for persons interested in park updates, newsletters, status reports includes 169 individuals. Please send an e-mail to [email protected] with a subject line “Utica Park” to receive notifications.
• Parties interested in sponsoring a memorial tree or a memorial bench are encouraged to submit their name to [email protected]. Signing up does not commit individuals to a purchase. Interested persons will be notified once costs are determined.
• GeoCon was hired as the geotechnical engineering firm to evaluate the site. A site visit occurred on 10/23/23. A draft phase one recommendation study was received October 30, 2023. Next steps required drilling to determine the configuration of mine shafts for potential capping and to confirm the construction capabilities of the area.

GeoCon has been contracted to commence that work to cost $30,670.00. Boyer and its design team determined that additional evaluation of the existing Utica Park also was necessary. GeoCon has been hired to perform that work at a cost of $4,800. A second site visit occurred December 20, 2023 for onsite evaluation of the existing Utica Park. The second study report was received 1/09/24 with recommendations for an additional $20,023 in site testing. That item was approved 1/16/24 by the City Council. On-site testing is scheduled for February 5 and February 6. Based on results, final design plans can be prepared. • The interpretive sign subcommittee met January 23, 2024, to review draft text for signage. The next meeting is scheduled for February 27, 2024. Committee members are Judith Marvin (historian), Tad Folendorf (historian), James G. Respess, Ph.D. (graphic design), Amy Augustine, Rebecca Callen. Interpretive sign language for the Mother Lode Belt, Lightner Mine and Utica Mine has been drafted. The committee now moves to people associated with the mines and historical figures from Angels Camp history, nationalities of miners represented in Angels Camp, and an Angels Camp history overview. QR codes are also proposed for various locations and on interpretive signs to provide additional information (e.g., Utica Shaft). The first batch of signage will presented to the Community Stakeholders Design Committee at its next meeting. • Staff contacted Timbercraft (local) for a cost estimate to construct park benches from the walnut trees removed from the park. A revised schedule is in mid-January for that agency to provide cost estimates and construction timelines. Staff is requesting that anyone with a brand from a local ranch contact [email protected].

The city would like to incorporate local brands into one or more of the benches being constructed for the park. • Monuments, Dedications, and Relocations. Monument relocation may be commencing for some park items.

Staff has already or will be meeting with all individuals or organizations associated with each monument to ensure they are handled properly. Please see the attached list. • The “gateway” monumentation (mining equipment) near Napa is expected to be relocated and may soon be dismantled in anticipation of relocation and to avoid destruction during geotechnical investigations. It is noted that the “gateway” monument was formerly located at the top of the abandoned staircase and has already been relocated at least once. However, because it is a structure composed of historical objects and in the historical commercial district, the item will be presented to the Planning Commission for consideration on February 9, 2024 for a recommendation. Options include relocating the monument to the entrance to the interpretive trail near the Lightner Mine which will provide interpretive signage relative to mining in the region.

COMMUNITY DEVELOPMENT
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-1346 Utica Park Update - 3
ATTACHMENTS:

A. Budget
B. Anticipated timeline
C. Monument/Dedications List
City of Angels
Utica Park Lightner Mine Budget
Budgeted Revenue Total %
Rural Recreation and Tourism Grant (CA Dpt. of Parks and Recreation) $ 3,000,000 State Funding 3,177,952 80% State Per Capita (Children's Playground) 177,952 Federal Funding 597,430 15% Community Development Block Grant (Bathrooms) 167,000 Local/City Funding 195,000 5% Community Development Block Grant (Generator) 30,430
ARPA appropriation (Gap Funding) 400,000
Angels Camp Community Club (Children's Playground) 135,000 General Fund allocation for second stall) 60,000
Total Revenue $ 3,970,382
Expenditures Budgeted Actual
Purchase 3.2 acres (Escrow Fees & Title) $ 325,071 $ 325,071 - Phase 1 (Hazardous Materials) 3.2 acres (Nelson Environmental) 2,500 2,500 - Appraisal (Schuller Appraisals) 2,500 2,500 -
Design and Construction (Boyer Construction) 2,275,000 21,345 2,253,655.32 Geotechnical Engineer Preliminary Report (Geocon) 4,900 4,900 - Geotechnical Engineer Phase II (Geocon) 35,470 - 35,470.00 Additional Getotechnical Services (Geocon) 20,023 20,023.00 Arborists Report (California Tree & Landscape Consulting) 2,180 2,180 - San Joaquin County Office of Education Greater Valley Conservation Center 171,622 171,622 - Peffer's Tree Servicer, LLC (Tree trimming) 7,000 7,000 - Playground Equipment (SPEC) 460,000 - 460,000.00
Bathrooms (T&S West) 309,000 118,370 190,630.00
Generator (Pioneer Electric) 30,430 30,430 -
Total Expense $ 3,645,696 $ 685,917
Remaining $ 324,686 $ 3,284,465
Please note ARPA funds are designated for project overruns Utica Park Timeline
Task Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 2028 Sign Grant Contract with StatePurchase Property
Appraisal
Phase 1
Open/Close Escrow
Site Preparation
Contract with Conservation Corps
Vegetation Removal Weather Delays
Project Signage
Hire Contractors
RFP/Select/Contract - Playground - SPEC
/Select/Contract - Bathrooms - J&S West
ect/Contract-Design and Construct-Boyer
Preliminary Design
Geotechnical Study Determinations Geotech unavailable Critical Path Design Team - Preliminary Design
Form Stakeholders Committee
Draft Design Playground
Stakeholders Review Playground
Draft Design Playground+
Stakeholders Review Playground+
Draft Design Remaining Park
Stakeholders Review Remaining Park
Final Design
Construction - Boyer
Site work
Structures Playground
Complete and Commission
Closeout
Grant DeadlinesRural Recreation and Tourism (park) 6/30/2028 28-Jun Community Developmet Block Grant (bat24-Nov 24-Nov
Per Capita Grant (Playground) 6/30/2024 6/30/2024
Community Club (Playground) ASAP
Atachment C: U�ca Park Lightner Mine Memorials, Structures, and Dedica�ons Descrip�on Planned Use in park
Drinking fountain Met with rela�ve, okay to remove fountain, keep plaque and rededicate a new fountain
Former playground dedica�on Retain plaque and relocate. Remove concrete founda�on.

Veteran’s memorial / flag Pending mee�ng with Veteran’s memorial district to discuss expanding to include wider range of military
conflicts and possible reloca�on and rededica�on
Redwood Tree Dedica�on No changes an�cipated
Mining Equipment near Sam’s Way Reloca�on to entry of historical/interpre�ve path Mine Disaster / Sha� Collapse
Monument
Possible reloca�on, rededica�on to accommodate
roadway widening for fire access
Tiles on exis�ng bathroom To be retained
Bench – Rotary No change, may be relocated
Garden club trees (2) Currently planned for reten�on, subject to change

COMMUNITY DEVELOPMENT
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-1346

HOME OF THE JUMPING FROG
DATE: February 6, 2023
TO: City Council
FROM: Amy Augustine, AICP – Contract City Planner
RE: RESOLUTION 24-12 AUTHORIZING THE PURCHASE OF APN 060-010-045 FOR FUTURE

PARKING IN THE HISTORICAL DISTRICT AND AUTHORIZING THE CITY ADMINISTRATOR

TO SIGN, AUTHORIZE, AND HAVE RECORDED ALL RELEVANT DOCUMENTS AND

AGREEMENTS
RECOMMENDATION:

Adopt Resolution 24-12 authorizing the purchase of APN 060-010-045 for future parking in the historical district and authorizing the City Administrator to sign, authorize, and have recorded all relevant documents and agreements.

STRATEGIC PLAN ALIGNMENT:

A1 Conservation & Open Space Maintain and, where feasible, enhance the city's appearance The site is currently in a deteriorating condition with a decaying concrete slab and retaining wall. The city plans to remove the decaying materials and eventually convert the site to a parking facility, thereby improving the appearance of this highly visible and centrally located lot.

B1 Circulation Provide adequate parking to serve existing and future development and improve traffic flow on narrow streets while maintaining the rural and historic character of the city. The purchase will allow the city to convert the parcel to increase available downtown parking.

C4 Public Facilities & Services. Maintain or increase the levels of service currently available within Angels Camp for public works facilities and infrastructure including roads, sidewalks, drainage facilities, public buildings, and other public facilities. The purchase will increase the availability of parking of parking in the historical district (i.e., increasing the level of parking infrastructure). 7B

COMMUNITY DEVELOPMENT
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-1346

HOME OF THE JUMPING FROG
BACKGROUND/DISCUSSION:

A portion of the proposed parcel (Figure 1) has been used informally for overflow parking for many years. The parcel has been listed for sale as part of the Wilmshurst estate.

At its November 7, 2023, meeting, the City Council, in closed session, discussed the item and directed staff to make an offer on the subject property for improving downtown parking. Several offers and counteroffers were made until the acceptance of the City Council’s following its January 16, 2024, closed session.

Prior to closing, an official resolution from the City Council is required. The site currently carries a general plan land use designation and zoning of Historical Commercial.

Figure 1: Proposed Purchase 0.32 acre

COMMUNITY DEVELOPMENT
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-1346

HOME OF THE JUMPING FROG
In conjunction with considering the purchase, the City Engineer and Public Works Superintendent inspected the site. Neither identified issues that would constrain the city from converting the site to a parking lot. The Public Works Superintendent is currently estimating costs and identifying a contractor to remove deteriorating concrete. Temporary fencing may be erected in the interim to ensure public safety. Staff performed a preliminary review of the site’s legal description, and no easements were identified. The site is not listed on the state’s hazardous materials database.

ENVIRONMENTAL
The project is categorically exempt from the California Environmental Quality Act and state and city guidelines for implementation of said act pursuant to Section 15311, Class 11. ACCESSORY STRUCTURES Because the project (and exemption) consists of construction, or placement of minor structures accessory to (appurtenant to) existing commercial uses including but not limited to small parking lots.

The proposed site will be used as a small parking lot serving existing commercial uses.

FINANCIAL IMPACT:

Total cost for the purchase: $55,000 purchase plus a 50/50 split of closing costs and title insurance (estimated at up to $3500). Funding is from General Fund Capital Projects.

ATTACHMENT:

Resolution 24-12

CITY OF ANGELS

CITY COUNCIL
RESOLUTION No. 24-12

A RESOLUTION OF THE CITY OF ANGELS CITY COUNCIL A RESOLUTION APPROVING THE PURCHASE OF ASSESSOR’S PARCEL NUMBER 060-010-045 AND AUTHORIZING THE CITY

ADMINISTRATOR TO SIGN, AUTHORIZE, AND HAVE RECORDED ALL RELEVANT DOCUMENTS

AND AGREEMENTS
WHEREAS, the City of Angels (“City”) has identified Assessor’s Parcel 60-010-045, adjacent to the Pickled Porch Café and former Visitor’s Bureau, as necessary to expand parking in the historical district; and
WHEREAS, the City Council made an offer on the property; and WHEREAS, the offer has been accepted;
NOW THEREFORE BE IT RESOLVED that the City Council of the City of Angels hereby approves the purchase of APN 060-010-045 and authorizes the City Administrator to sign, authorize, and have recorded all relevant documents and agreements to complete the purchase.

PASSED AND ADOPTED this 6th day of February 2024, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
__________________________
Jennifer Herndon Mayor
_______________________
Rose Beristianos, City Clerk

HOME OF THE JUMPING FROG

COMMUNITY DEVELOPMENT
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-1346 Vacant Buildings Fee Waiver - 1
DATE: February 6, 2024
TO: City of Angels City Council
FROM: Amy Augustine, AICP – City Planner
RE: RESOLUTION 24-11 OF THE CITY OF ANGELS CITY COUNCIL WAIVING REGISTRATION,

INSPECTION, AND VACANT PROPERTY DEVELOPMENT PLAN FEES FOR VACANT BUILDINGS FOR THE FIRST YEAR OF THE NEWLY ADOPTED CODE THROUGH DECEMBER 31, 2024

RECOMMENDATION
Adopt Resolution No. 24-11 waiving vacant building fees through December 31, 2024.

Alternatively, the City Council may elect to waive the fee through July 1, 2024.

STRATEGIC PLAN IMPLEMENTATION
A1. Conservation and Open Space. Maintain and, where feasible, enhance the city’s appearance The proposed code amendment encourages the use of vacant buildings which are or will deteriorate, thereby reducing property values and encouraging the appearance of blight.

A3 Conservation and Open Space. Protect the health and safety of people and property in the city from natural and man-made hazards. The proposed code amendment encourages the use (and associated maintenance) of vacant buildings reducing fire and unsafe building hazards.

A5 Economic Development. Maintain and enhance the city's economic vitality while conserving the city's social, cultural, environmental, and aesthetic resources. The conservation, maintenance and use of the city’s downtown historic structures is critical to the City’s economic vitality. Allowing structures to remain vacant, unused, and deteriorate results in the loss of historic structures (cultural resources), deteriorated appearance (aesthetic resources), and loss of economic opportunities.

In addition to the preceding, the Strategic Plan Community Survey shows:

The #1 response in the survey results is:
“Downtown needs investment, revitalization, and rehabilitation” The #2 response is:
“Bringing in new business and fostering a business-friendly environment is a priority.” Providing mechanisms to discourage long-term vacancies in buildings in the downtown historic district would assist in addressing these issues.
7C

COMMUNITY DEVELOPMENT
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-1346 Vacant Buildings Fee Waiver - 2

BACKGROUND AND ANALYSIS
The City adopted Ordinance 538 in December 2023 enacting the vacant building ordinance, AMC Chapter

17.06.210. Under the new program, now in effect, any building falling under the definition of a “vacant building” must register with the city after sixty (60) days without an authorized occupant.

The program includes a vacant property monitoring fee covering inspection fees by the Fire Marshall at least once every six months, and for the city planner to register the property and review the initial vacant property plan. Fee waivers are available.

Staff has prepared and is distributing the initial contact to those properties qualified as vacant properties under the new code provisions. Consistent with the intent of the new code to encourage landowners to partner with the city to encourage economic development, staff is requesting that the City Council waive all fees associated with the program (including registration, inspection, and vacant property development plan review fees) for the first full year of the program, through December 31, 2024.

FISCAL IMPACT
It is anticipated that up to 2 hours of planning staff and 2 hours of fire marshal inspection time will be accrued in conjunction with initial program administration for each building. This totals approximately $340 per building. Follow-up by code enforcement and/or the police department would add to that cost. The actual time spent per property can be evaluated during this first year of implementation and guide adoption of an established fee by December 31, 2024.

At a cost of $340±/building with up to 12± properties notified, the city cost for waiving the fee for one calendar year would be $4,080±. Alternatively, the City Council may wish to consider waiving the fee only for those registering prior to July 1, 2024. That could reduce city costs of waiving the fee to approximately $3,060.

ENVIRONMENTAL FINDINGS
The project is categorically exempt from the California Environmental Quality Act pursuant to the state and City guidelines for implementing CEQA pursuant to Section 15303, Class 3, CONVERSION OF SMALL STRUCTURES which includes street improvements. The length of the existing dirt roadway, upon development, would be improved with city standard re-surfacing consistent with the conversion of a small street. Therefore, the project is categorically exempt.

ATTACHMENT
Resolution 24-11
Home of the Jumping Frog • Angelscamp.gov

CITY OF ANGELS

CITY COUNCIL
RESOLUTION 24-11

A RESOLUTION OF THE CITY OF ANGELS CITY COUNCIL WAIVING REGISTRATION, INSPECTION AND VACANT

PROPERTY DEVELOPMENT PLAN FEES, FOR VACANT BUILDINGS, FOR THE FIRST YEAR OF THE NEWLY ADOPTED CODE THROUGH DECEMBER 31, 2024
WHEREAS, the City of Angels desires to maintain and, where feasible, enhance the city’s appearance; and WHEREAS, the city desires to encourage economic development citywide; and WHEREAS, the city did enact Ordinance 538 (Vacant Building Program) in December 2023, for these purposes; and
WHEREAS, consistent with the program’s intent to encourage landowners to partner with the city to encourage economic development, the City Council has determined that waiving all fees associated with the program at the start of the program will assist in the program’s success and gain voluntary participation from landowners;
NOW THEREFORE BE IT RESOLVED that the City Council of the City of Angels hereby waives fees associated with the City’s Vacant Building Program (Ordinance 538) through December 31, 2024.

PASSED AND ADOPTED this 6th day of February, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_____________________________
Jennifer Herndon, Mayor
ATTEST:
__________________________
Rose Beristianos, City Clerk

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog - Angelscamp.gov
DATE: February 6, 2024
TO: City Council
FROM: Michelle Gonzalez, Finance Director
RE: MIDYEAR DISCUSSION AND APPROVAL OF RESOLUTION NO. 24-13 FOR BUDGET

ADJUSTMENTS REQUIRING CITY COUNCIL APPROVAL

RECOMMENDATION
Receive the 2023-2024 Fiscal Year midyear report and approve Resolution 24-13 for budget adjustments requiring City Council Approval.

BACKGROUND
The City operates on a July through June fiscal year. December represents the halfway mark (50% benchmark) and is a recommended time to report out to Council, in addition to reporting out internal transfers that are under the authority of the City Administrator, and budget adjustments that require a 4/5th approval by City Council.

DISCUSSION
Staff has been collaborating closely with the external Audit Firm to expedite the completion of the audit.

Concurrently, throughout this fiscal year, the team has diligently identified corrections and made various changes in accounting, although immaterial, which have affected budget requirements. Additionally, operational challenges have arisen, exacerbated by nationwide issues in the market and supply chain.

Variances in the City's budget are evident in IT services and computer equipment, reflecting ongoing efforts to enhance the city's IT infrastructure. Simultaneously, savings have been realized in regular salary costs due to vacant positions and staff on leave. To address the resulting shortage, staff from other departments, notably Police and Fire, have stepped in, incurring increased overtime costs. To mitigate this, line item transfers were executed, reallocating funds from salaries to overtime. Despite these adjustments, the overall Salaries & Benefits totals for the city remained on budget, standing at 50% for December.
7D

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog - Angelscamp.gov
General Fund
The main component of the budget that City Council has the most authority over is the General Fund (Fund 010). This fund includes Finance and Administration, Public Works (parks and some street maintenance), Police, Fire, Building, Planning, and Code Compliance.

The General Fund Expenditure Budget is $6,717,102. The revenue budget is $6,203,998. This is a difference of ($513,104). This difference is to be spent on one-time expenditures as an investment into Technology, equipment, projects that have been deferred for many years. The funding is coming from an accumulated unrestricted balance in the General Fund.

As of 12/31/2023, the General Fund expenses were $3,197,281, or 48% of budget. Revenues are $1,298,159 or 21% of budget. Important notes here are that property taxes, franchise fees, sales tax, and prop 172 all delay in the first half of the year. We will see those to start catching up in Quarter 3.

The areas of concern that will require increases in budget are:
• Salaries – Police, Fire and Public Works have had staff on leave resulting in an underspending of projected salaries.
• Overtime – In the same departments with employees on leave we are seeing overspending in overtime for staff to cover for absent positions. There were sufficient funds available to cover moving expense from Salaries to overtime.
• IT Services and Computer/Software – Some departments did not budget to cover changes and much needed services in the category. Other savings in the operational budget were sufficient to cover these additional charges.
**Budget Adjustments are detailed by Department in Attachments.

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog - Angelscamp.gov
Revenues across departments are generally on target, with the exception of Administration & Finance. It's important to note that tax revenues are recorded on a cash basis upon receipt, except for year-end adjustments. Consequently, the first half of the fiscal year tends to be understated, with a significant portion of revenues posted in the 3rd and 4th quarters. Presented below is a projection of the current year's tax revenue compared to the previous fiscal year.
-
500,000.00
1,000,000.00
1,500,000.00
2,000,000.00
2,500,000.00
Admin & Finance Building &
Planning
Fire Police Public Works
YTD Revenue
Budget to Actual
YTD Budget YTD Actual

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog - Angelscamp.gov
Wastewater - Operating
Wastewater (sewer fund 300) is funded with rate revenues and expenses are limited to operational activities.

Revenues were budgeted at $3,614,190 with expenses at $2,111,597, a difference of $1.5 million to be used reserved for unforeseen operational needs for Council to approve and future Capital Projects.

Actual expenses as of December 31, 2023, were $908,507 or 46% of budget. Actual Revenues were $1,805,551 or 50% of the budget.

Expenses
Areas of note:
• Salaries and Benefits were adjusted due to staffing.
• IT Services and Computer/Software were adjusted to current.

Revenues
No concerns.
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
Tax/Fee Revenue
2024 Projected 2023

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog - Angelscamp.gov
Water – Operating
Water (fund 350) is funded with rate revenues and expenses are limited to operational activities.

Revenues were budgeted at $2,051,122 with expenses at $1,332,4877, a difference of $718,635. Just as with Wastewater, these positive balances are to be used for unforeseen amendments needed and future capital.

Actual expenses as of December 31, 2023, were $561,742 or 43% of budget. Actual revenues were $1,124,364 or 45% of budget.

Expenses
Areas of note
• Salaries and Benefits were adjusted due to staffing.
• IT Services and Computer/Software were adjusted to actual.

Revenues
No concerns.

Capital Funds and Projects
See Attachment

FINANCIAL IMPACT
Specifically, the General Fund necessitates increases, primarily due to insurance covering 50% of the required repairs to the modular building for City Hall. In contrast, Water and Wastewater encountered unforeseen expenses related to water testing and the acquisition of essential equipment required for program operations.

ATTACHMENTS
Budget Adjustments – Internal
Budget Adjustments – Council 4/5
CIP Report
Resolution 24-13 Budget Adjustment
City of Angels
Report Out Only
Internal Adjustments
Account Department Description Increase Decrease
010-3000-50000-0000 Admin Salaries-Part Time 5,000
010-3000-50001-0000 Admin Salaries-Part Time 5,000
010-3000-50015-0000 Admin Holiday Pay 25,000
010-3000-50020-0000 Admin Medicare 115
010-3000-50021-0000 Admin FICA 570
010-3000-50028-0000 Admin PERSUL 1,261
010-3000-50035-0000 Admin Benefit Administration Fees 3,000 010-3000-50029-0000 Admin LT Disb 60
010-3000-50038-0000 Admin PERSUL 62,229
010-3000-50350-0000 Admin Workers Comp 16,986
010-3000-50052-0000 Admin Propane 500
010-3000-50053-0000 Admin Telephone 4,224
010-3000-50056-0000 Admin Computers/Software 3,000
010-3000-50060-0000 Admin Copier 5,000
010-3000-50061-0000 Admin Computer Maint/Software Lease 56,943 010-3000-50107-0000 Admin Solid Waste Fee 500
010-3000-50111-0000 Admin Water Sewer 3,000
010-3000-50153-0000 Admin Materials & Supply 500
010-3000-50301-0000 Admin Dues & Subscriptions 4,042
010-3000-50311-0000 Admin Legal Notices 2,500
010-3000-50351-0000 Admin Liability Insurance 10,000
010-6000-50000-0000 Fire Salaries 35,000
010-6000-50002-0000 Fire Overtime 30,000
010-6000-50004-0000 Fire Fire Planned Overtime 4,370
010-6000-50053-0000 Fire Telephone 2,000
010-6000-50056-0000 Fire Computer/Software 1,000
010-6000-50059-0000 Fire Internet/Wireless Connection 2,750 010-6000-50060-0000 Fire Copier 2,000
010-6000-50107-0000 Fire Solid Waste Fees 300
010-6000-50111-0000 Fire Utilities 1,000
010-6000-50152-0000 Fire Office Supplies 500
010-6000-50158-0000 Fire Facility/Janitorial Services 1,000 010-6000-50173-0000 Fire Postage 80
010-6100-50001-0000 Police Salaries - Part Time/Reserve 4,300 010-6100-50002-0000 Police Overtime 12,500
010-6100-50038-0000 Police PERSUL 8,199
010-6100-50053-0000 Police Telephone 5,000
010-6100-50056-0000 Police Computer/Software 10,000
010-6100-50085-0000 Police IT Services 15,000
010-6100-50153-0000 Police Materials & Supplies 10,000
010-6100-50190-0000 Police Wellness 1,000
010-6100-50350-0000 Police Workers Comp 6,016
010-6100-51005-0000 Police Computer/Software 37,017
010-7010-50000-0000 Public Works Salaries 20,000
010-7010-50001-0000 Public Works Salaries - Part Time 2,000 010-7010-50002-0000 Public Works Overtime 4,000
010-7010-50010-0000 Public Works Call Out Pay 1,500
Account Department Description Increase Decrease
010-7010-50011-0000 Public Works On Call Pay 11,000
010-7010-50015-0000 Public Works Holiday Pay 6,000
010-7010-50028-0000 Public Works PERS 2,000
010-7010-50051-0000 Public Works Electricity 20,000
010-7010-50054-0000 Public Works Fuel 8,000
010-7010-50056-0000 Public Works Computer/Software 7,000 010-7010-50064-0000 Public Works Vehicle Maintenance & Repair 2,000 010-7010-50075-0000 Public Works Street Signs 300
010-7010-50079-0000 Public Works Operated Equipment Rental 4,000 010-7010-50085-0000 Public Works IT Services 5,000
010-7010-50111-0000 Public Works Utilities 4,000
010-7010-50153-0000 Public Works Materials & Supplies 10,000 010-7010-50302-0000 Public Works Training & Travel 2,000 010-7010-50350-0000 Public Works Workers Comp 3,000
010-7010-51001-0000 Public Works Capital Outlay - Equipment 32,800 300-8000-50000-0000 Sewer Salaries 15,000
300-8000-50001-0000 Sewer Salaries - Part Time 2,500
300-8000-50002-0000 Sewer Overtime 2,500
300-8000-50010-0000 Sewer Call Out Pay 4,000
300-8000-50011-0000 Sewer On Call Pay 3,000
300-8000-50015-0000 Sewer Holiday Pay 17,000
300-8000-50053-0000 Sewer Telephone 10,000
300-8000-50056-0000 Sewer Computer/Software 6,000
300-8000-50064-0000 Sewer Vehicle Maintenance & Repair 7,000 300-8000-50068-0000 Sewer Building Maintenance 5,000
300-8000-50081-0000 Sewer Outside Consultant 6,000
300-8000-50153-0000 Sewer Materials & Supplies 2,500
300-8000-50161-0000 Sewer Chemicals 5,500
300-8000-50350-0000 Sewer Workers Comp 5,000
300-8000-51018-0000 Sewer UV System Maintenance 30000
350-8001-50000-0000 Water Salaries 17500
350-8001-50001-0000 Water Salaries - Part Time 2000
350-8001-50002-0000 Water Overtime 2500
350-8001-50010-0000 Water Call Out Pay 4000
350-8001-50011-0000 Water On Call Pay 3000
350-8001-50015-0000 Water Holiday Pay 15000
350-8001-50028-0000 Water PERS 15000
350-8001-50350-0000 Water Workers Comp 5000
350-8001-50051-0000 Water Electricity 3000
350-8001-50063-0000 Water Equipment Maint & Repair 16000 350-8001-50081-0000 Water Outside Consultant 15000
350-8001-50054-0000 Water Fuel 1000
350-8001-50056-0000 Water Computer/Software 12000
350-8001-50153-0000 Water Materials & Supplies 5000
350-8001-50161-0000 Water Chemicals 10000
395,031 395,031
City of Angels
Requires Council 4/5 Vote
Account Department Description Increase Decrease
010-3000-40727-0000 Admin Insurance Refund/Claim 14,067.00 010-3000-51011-0000 Admin Building Improvements 29,530.00 010-0000-30000-0000 Fund Balance 15,463.00
300-8000-51001-0000 Sewer Flow Meter 16,057.00
300-0000-30000-0000 16,057.00
350-8001-50063-0000 Water Pump House Repair 23,000.00
350-8001-50162-0000 Water Water Testing 20,000.00
350-0000-30000-0000 43,000.00
88,587.00 88,587.00
City of Angels
Capital Equipment
Department Description Cost Funding SoFund Status Final Cost Public Works Crack Seal Equipment 142,000 RMRA SB1 N/A Equipment and Training Received $81,060 Road Repair Equipment 70,000 RMRA SB2 N/A Will be in Spring Boom Mower 193,749 Reserve GF Supply chain issues
Police RIMS Server Replacement 51,619 GF Equipment, software, and training received $ 50,083.75 City of Angels
CIP General Fund
Fund Project/GL Description 2023/24 Status Current Costs 115- GF Projects 52176 Utica Expansion - Rural Rec 2,667,598 Geotechnical and final design. Groundbreaking in Early
Spring $ 172,266.67
52131 Utica Playground Per Capita 177,952 Awaiting to order equipment to align with install $ - Utica Playground CCF 135,000 Awaiting to order equipment to align with install 52096 Uticia Park Bathrooms 249,000 Waiting for park deisgn to be completed $ 118,370.00 Napa - Parking Project -
Tryon Park 4,400
59999 Annexation Costs to Planning (010) 80,000 TBD
Property Purchases - Misc 1,700
New Firehouse 1,590,000 This is a grant and on hold for site discussion Partial ADA Bathroom at Utica Park (to fund 210) 60,000 On order Downtown Sidewalk Repairs 36,000 Completed $ 36,355.67
Circulation Plan - Engineering (Foundry) 100,000 Awaiting land swap and easement approval $ 10,686.93 City Hall Remodel 250,000 Awaiting Resiliency Grant outcome 139 - Transportation Projects
52135 Road Sign Project - HSIP 163,300 In process. Contract awarded and signs on order $ 8,570.97 City wide Collector Striping - RSTP 155,200
Speed Survey - SB1 100,000 Completed $ 11,270.23
Angels Creek Trail - Phase 1 275,000
In process. Environmental and Cultural reports
released. Now entering into ROW phase. $ 23,920.78
200 - Local Transportation
59999 LTF to Public Works Roads 36,356
Identifying road projects based on pavement
assessments. Will be getting updated assessment with
GIS data along with Road Sign data. Project will start in Spring following 50% sign replacement project
Road Projects - Crackseal (PW Staff and Supplies) 25,000 In process. Awaiting better weather now.

Foundry Lane 180,300 Awaiting land swap and easement approval $ 10,686.93 City of Angels
CIP Water Enterprise Fund
Project GL Description 2023/24 Status Current Costs
Water Transmission Main Augmentation Program 2,000,000
Funding has been withdrawn. Reached out to
Senator Alvarado-Gil to see if she can help
Water System Replacement Phase 2 75,000 Black Water Consulting Engineers/Dewberry Engineers 25,957.81 AMI Project 65,000
Staff have worked with multiple vendors to demo options. They have selected the best option given our needs. The next phase is to identify a route to begin swapping out/adding the AMR components to Water Line Replacements 25,000
Staff are scheduling video/camera assessments. Currently more than 5 years old 18,081.10
City of Angels
CIP Wastewater Enterprise Fund
Project GL Description 2023/24 Status Current Costs
Sewer line replacement Projects (I&I) 75,000
Have complete smoke testing in a
few sections and will continue to
do this to create a project plan for
any serious issues 7,500.00
East Trunk Sewer Phase 1 875,000 Dewberry Engineering 3,754.05 Vallecito Booster Way 500,000
Working on ROW/easements.

Construction would occur in 2024 6,056.43
Main Street, Church St-Vallecito Rd 500,000
Gardner Lane, Easy Street 200,000
Raspberry Ln, Lee Lane 300,000
PLC 90,000

CITY OF ANGELS

CITY COUNCIL
RESOLUTION NO 24-13
RESOLUTION AMENDING THE 2023/24 BUDGET FOR THE MIDYEAR ADJUSTMENTS WHEREAS, the City Council adopted Resolution #23-56A, which adopted the budget for the Fiscal Year 2023/2024 and authorized spending totaling $23,141,886; and WHEREAS, the City Staff has recommended Amendments to the Budget attached to this resolution; and
WHEREAS, the City Council has reviewed these recommendations and wishes to approve this budget adjustment.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Angels approves budget adjustments that will increase the expenditure authorization by $88,587 and revenue $14,067 as follows:

Expenditures
Additional
Revenues
General
Fund Net
Effect
Other
Funds Net
Effect

1. General Fund 29,530 14,067 15,463 0

2. Enterprise Fund 59,057 0 59,057
88,587 14,067 15,463 59,057
FURTHER BE IT RESOLVED that the City Council of the City of Angels approves a budget amendment of $88,587 increase to the General & Enterprise Funds.

DULY PASSED AND ADOPTED this 6th day of February 2024 by the following vote:

Ayes:

Noes:

Absent:

Abstain:
_______________________
Jennifer Herndon, Mayor
ATTEST:
______________________
Rose Beristianos, City Clerk

HOME OF THE JUMPING FROG

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog - Angelscamp.gov
DATE: February 6, 2024
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: STRATEGIC PLAN UPDATE, DISCUSSION, AND DIRECTION
RECOMMENDATION:

Discussion and Direction on the Status of the Overall Strategic Plan, Including Goals and Objectives, and Its Impact on the 2024/25 Budget and Planning Functions
STRATEGIC PLAN ALIGNMENT:
2018 Recommendations and 2023 Recommendations
BACKGROUND:

The city's Strategic Plan serves as the guiding document for our long-term vision and immediate priorities.

It outlines our community's values, goals, and the strategies we intend to pursue to achieve these objectives. As we approach the 2024/25 fiscal year, it is imperative to reassess our strategic plan's current status, evaluate our progress towards achieving established goals, and understand how these efforts impact our budgeting and planning processes.

DISCUSSION:

The purpose of this agenda item is to provide the City Council with an opportunity to:
- Review and discuss the current status of the Strategic Plan, including the progress of specific goals and objectives.
- Analyze how the Strategic Plan's implementation affects the city's budget and planning functions for the fiscal year 2024/25.
- Identify any adjustments needed in our strategic approach or budget allocations to better align with our long-term vision and immediate priorities.
7E

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog - Angelscamp.gov

1. Overview of the Strategic Plan: Brief recap of the plan's key components, goals, and objectives.

2. Status Update: Presentation of progress reports on the strategic goals and objectives, highlighting achievements, challenges, and pending initiatives.

3. Budget and Planning Implications: Analysis of the Strategic Plan's financial implications, including impacts on the upcoming budget, resource allocation, and long-term financial planning.

4. Adjustments and Recommendations: Consideration of necessary adjustments to the Strategic Plan or budget allocations to ensure alignment with city priorities and financial realities.

5. Public and Stakeholder Engagement: Discussion on the importance of continued engagement with the community and stakeholders in refining and implementing the Strategic Plan.

Action Items:
- Direction from City Council: Guidance and direction from the council on proposed adjustments to the Strategic Plan and budgetary considerations.
- Timeline for Implementation: Establish a timeline for any recommended actions, including updates to the Strategic Plan and adjustments to the budgetary process. - Next Steps: Outline the next steps for staff, including any additional analysis, community engagement efforts, or planning activities required.

FINANCIAL IMPACT:

Any recommendations made by the City Council would be contemplated in the 2024/25 Fiscal Year budget. Based on the discussion of this item or any recommended future discussion and direction items related to the implementation of this recommendations, staff will bring back the proposed cost estimation, revenue forecasting, funding sources, and metric and monitoring plan. This could be in the Finance Committee meetings or full Council, as directed.

ATTACHMENTS:

October 2018 Organizational Review and Budget Stabilization Study February 2023 Strategic Planning and Facilitation Assistance Recommendation Matrix
Contextual Themes
Priority Goals and Objectives

This page was intentionally left blank
City of Angels, CA
Organizational Review and Budget Stabilization Study
Table of Contents page i

1.1 Study Scope and Objectives ........................................................................................................11

1.2 Work Conducted..........................................................................................................................11

1.3 Citygate’s Approach and Assessment Factors.............................................................................12 Section 2—City of Angels’ Unique Situation...........................................................................................................15

2.1 The Story and the Good News.....................................................................................................15

2.2 Nine Important Contextual Themes.............................................................................................16

2.2.1 Theme One: Advancing a Vibrant Generational Shift ....................................................16

2.2.2 Theme Two: Creating Community Cohesiveness; Old Town; Greenhorn Creek; Ranches...........................................................................................................................16

2.2.3 Theme Three: Establishing Appropriate Staffing Levels................................................17

2.2.4 Theme Four: Eliminating Deficit Spending, Strengthening Designated and Undesignated Reserves, and Investing in Infrastructure, Especially Wealth-Creating Infrastructure ...17

2.2.5 Theme Five: Preserving Small-Town Cultural Advantages............................................19

2.2.6 Theme Six: Preserving Municipal Government Independence.......................................19

2.2.7 Theme Seven: Finding a Balance between Wealth Creation through Taxation versus Economic Development..................................................................................................20

2.2.8 Theme Eight: Strengthening the City’s Unique Position in the Marketplace; Base Camp to the Sierra; Gold Rush History; Family Friendly (Hiking, Boating, Educating)..........20

2.2.9 Theme Nine: Overcoming Challenges regarding Accessing the Historical Downtown and Traffic Circulation....................................................................................................21 Section 3—Overview of the Departments and Employee Survey Results ............................................................23

3.1 The Current Organizational Structure..........................................................................................23

3.1.1 Administration/Administrative Services.........................................................................24

3.1.2 Police ..............................................................................................................................26

3.1.3 Fire ..................................................................................................................................27

3.1.4 Building and Planning.....................................................................................................29

3.1.5 Finance............................................................................................................................29

3.1.6 Engineering/Public Works: Three Divisions...................................................................30

3.1.7 Museum ..........................................................................................................................31

3.2 Employee Survey Analysis..........................................................................................................31

3.3 Organization of Analysis.............................................................................................................32

3.3.1 Summary of Results........................................................................................................32

3.3.2 Response for Each Statement..........................................................................................32

3.3.3 Open-Ended Responses...................................................................................................32

3.3.4 Definition of Terms.........................................................................................................32

3.4 Summary of Results.....................................................................................................................33

3.4.1 Liked Best and Most Challenging...................................................................................33

3.4.2 Five Highest Ranking Statements...................................................................................34

3.4.3 Five Lowest Ranking Statements....................................................................................35 City of Angels, CA
Organizational Review and Budget Stabilization Study
Table of Contents page ii

3.5 Responses for Each Statement.....................................................................................................37

3.6 Open-Ended Question #1: “What Opportunities Do You See for the City in the Next Three Years?” ........................................................................................................................................38

3.7 Open-Ended Question #2: “What Constraints Do You See for the City in the Next Three Years?” ........................................................................................................................................38 Section 4—Angels Camp’s Financial Position: the Good and the Bad .................................................................41

4.1 Financial Review Approach and Assumptions............................................................................41

4.1.1 Approach.........................................................................................................................41

4.1.2 Assumptions....................................................................................................................44

4.2 General Fund Review of Revenues, Expenditures, and Reserves – Past, Current, and Future....45

4.2.1 Past Activity – FY 12/13 through FY 16/17 ...................................................................45

4.2.2 Immediate Prior Year Activity – FY 17/18.....................................................................49

4.2.3 Future Activity – FY 18/19 and Beyond.........................................................................54

4.3 Other Major Funds Review of Revenues, Expenditures, and Reserves – Past, Current, and Future...........................................................................................................................................60

4.3.1 Water Fund......................................................................................................................60

4.3.2 Wastewater Funds...........................................................................................................62

4.3.3 Transportation and Other Projects Funds........................................................................65

4.4 Budget Stabilization Best Practices and Application...................................................................67

4.4.1 Financial Policies............................................................................................................67

4.4.2 Financial Plan and Capital Improvement Plan Models...................................................69

4.4.3 Other Best Practices........................................................................................................70

4.5 Sales Tax Override ......................................................................................................................73

4.6 Transient Occupancy Tax Adjustment ........................................................................................74

4.7 The Take-No-Action Scenario Using Recommended Fiscal Model............................................75

4.8 Other Financial Current and Future Issues ..................................................................................76 Section 5—Ten Findings and Nine Strategic Recommendations ..........................................................................77

5.1 Strategic Recommendations 1–3: Agency Effectiveness, City Facilities Consolidation, and Historic Assets and Facilities.......................................................................................................77

5.1.1 Establish Routine Strategic Planning and Budget Cycles...............................................78

5.1.2 Establish Routine Approval Authorities and Processes ..................................................79

5.2 Strategic Recommendation 4: Financial Policies ........................................................................83

5.3 Strategic Recommendations 5–8: Local Control and Economic Development...........................87

5.3.1 The Authority Unique to an Incorporated City ...............................................................88

5.3.2 Alternative Service Delivery Models..............................................................................88

5.3.3 Cost/Benefit Analysis .....................................................................................................89

5.3.4 Additional Advice ...........................................................................................................89

5.3.5 Legal Requirements ........................................................................................................91

5.3.6 Negative Pressures on Volunteer-Based Fire Services ...................................................92

5.3.7 Economic Development Step One: Follow a Plan ..........................................................94

5.3.8 Economic Development Step Two: The Fundamentals..................................................94

5.3.9 Economic Development Step Three: Distinguish Yourself from the Competition .........95

5.3.10 Economic Development Step Four: Understand and Beat Your Competition ................96

5.4 Strategic Recommendation 9: Revenue Enhancement ................................................................98 Section 6—Other Important Recommendations...................................................................................................101

6.1 Other Important Recommendations for the Good of the Order .................................................101 City of Angels, CA
Organizational Review and Budget Stabilization Study
Table of Contents page iii
Appendices
Appendix 1—Multi-year Budget vs. Actual – General Fund
Appendix 2—Multi-year Budget vs. Actual – All Funds
Appendix 3—Multi-year– General Fund
Appendix 4—Multi-year– Water Funds
Appendix 5—Multi-year– Wastewater Funds
Appendix 6—Multi-year– Transportation and Other Funds
Appendix 7—5-Year Financial Plan Forecast – General Fund Appendix 8—5-Year Financial Plan Forecast – Water Funds Appendix 9—5-Year Financial Plan Forecast – Wastewater Funds Appendix 10—5-Year Financial Plan Forecast – Transportation/Other Funds Appendix 11—Sample Capital Improvement Plan Document
Appendix 12—Capital Improvement Plan Model Summary
Appendix 13—Capital Improvement Plan Model Example Project Detail Sheet Table of Tables
Table 1—Strategic Action Plan .....................................................................................................................................6 Table 2—Principles of Municipal Wealth Accumulation............................................................................................18 Table 3—Administrative Services Functions and Activities.......................................................................................25 Table 4—Building Permit Volume (2010–2017) ........................................................................................................29 Table 5—Employee Survey Summary ........................................................................................................................32 Table 6—Employee Survey – Five Highest Ranking Statements ...............................................................................34 Table 7—Employee Survey – Five Lowest Ranking Statements................................................................................35 Table 8—Employee Survey – Responses for Each Statement.....................................................................................37 Table 9—Audited Financial Statement Groupings and Individual Departments.........................................................52 Table 10—Department Expenditure Comparison – FY 16/17 to FY 17/18 ................................................................53 Table 11—Expenditure Category Comparison – FY 16/17 to FY 17/18 ....................................................................53 Table 12—Revenue Category Comparison – FY 18/19 to FY 17/18..........................................................................55 Table 13—Department Expenditure Comparison – FY 17/18 to FY 18/19 ................................................................58 Table 14—Expenditure Category Comparison – FY 17/18 to FY 18/19 ....................................................................58 Table 15—Multi-Year – Water Funds FY 12/13 to FY 16/17.....................................................................................61 Table 16—Multi-Year – Water Funds FY 17/18 to FY 18/19.....................................................................................62 Table 17—Multi-Year – Wastewater Funds FY 12/13 to FY 16/17 ...........................................................................63 Table 18—Multi-Year – Wastewater Funds FY 17/18 to FY 18/19 ...........................................................................64 Table 19—Multi-Year – Transportation and Other Funds FY 12/13 to FY 16/17 ......................................................66 Table 20—Multi-Year – Transportation and Other Funds FY 17/18 to FY 18/19 ......................................................67 Table 21—Sample Transit Occupancy Tax Calculation..............................................................................................74 Table 22—Sample Annual Calendar for a Five-Year Strategic Plan Cycle ................................................................79 Table 23—Principles of Municipal Wealth Accumulation..........................................................................................98 Table of Figures
Figure 1—Citygate’s Profile of Assessment Factors...................................................................................................13 Figure 2—City of Angels Organizational Chart..........................................................................................................23 Figure 3—Employee Survey – Items Best Liked about Working for Angels Camp ...................................................33 Figure 4—Employee Survey – Most Challenging Aspects of Job ..............................................................................34 Figure 5—Employee Survey – Five Highest Ranking Statements..............................................................................35 Figure 6—Employee Survey – Five Lowest Ranking Statements...............................................................................36 Figure 7—Interdepartmental Administrative Support Team Organizational Structure ...............................................80 This page was intentionally left blank
City of Angels, CA
Organizational Review and Budget Stabilization Study
Executive Summary page 1

EXECUTIVE SUMMARY
Citygate Associates, LLC (Citygate) is pleased to present this organizational review and budget stabilization study for the City of Angels (City). It was evident to the Citygate project team members who have had the pleasure of working on this project that the City’s elected officials, staff, and residents all have a passion for their community and its future.

The City of Angels, or as it is also known, Angels Camp, lies within California’s Gold Country at the intersection of two historic roadways within the Sierra Nevada foothills. Founded in 1848 and incorporated in 1912, Angels Camp is a community rich in history.

As an afternoon’s walk through the Angels Camp Museum’s carriage house reveals, the City has a history rooted in far more than just the brief time span of the California Gold Rush. Wagons and carriages for all kinds of work and living are featured in the carriage house, including timber hauling, mining, farm products, nannies and their charges, construction, doctors, families, and undertakers. They reveal a robust community that flourished year-round miles from other settlements in the Sierra Nevada foothills, serving as an entrance to the even more remote Sierra Nevada mountains.

Now, toward the close of 2018, some 170 years since the heady Gold Rush days and 106 years since incorporation, the City finds itself at another crucial moment in time. Many people Citygate heard from recognize that just reducing City staff numbers and cutting budgets, which has taken place over the course of the last 10 years, does not appear to be a successful long-term strategy for resolving the City’s revenue and expenditure imbalance. Citygate also heard frustration over how best to attract businesses, tourists, and new development to the City while simultaneously preserving the valued, connected community experience for raising families and enjoying the beautiful surroundings in retirement. There were many ideas offered in conversation during interviews, but no framework exists for bringing those ideas into focus.

Civic leaders invested time and resources into having this study conducted to clarify where the City currently stands both operationally and financially. The study is intended to serve as the foundation for strategic planning and goal setting necessary to focus this small City’s energy on the highest and best use of local talent and resources.

This study provides no easy answers for the City. It does not contain a prescriptive action plan that skips the hard work of study, analysis, decision-making, and consensus building every community must undertake to determine what services it wants from its government resources and what it is willing to spend to achieve that level of service. What it does provide, however, is a realistic framework of recommended actions, current financial analysis, and operational realities City leaders, City staff, and residents can use to begin making critical strategic decisions for their future.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Executive Summary page 2
Section 1 introduces the study and explains the scope and objectives of the study, how the work was conducted, and the approach and assessment factors used by Citygate.

Section 2 describes the themes heard from this community through interviews, document reviews, financial analysis, and workshop presentations. The following themes informed the recommendations:

Theme One: Advancing a Vibrant Generational Shift
Theme Two: Creating Community Cohesiveness; Old Town; Greenhorn Creek; Ranches
Theme Three: Establishing Appropriate Staffing Levels
Theme Four: Eliminating Deficit Spending, Strengthening Designated and Undesignated Reserves, and Investing in Infrastructure, Especially Wealth-Creating Infrastructure
Theme Five: Preserving Small-Town Cultural Advantages
Theme Six: Preserving Municipal Government Independence Theme Seven: Finding a Balance between Wealth Creation through Taxation versus Economic Development
Theme Eight: Strengthening the City’s Unique Position in the Marketplace; Base Camp to the Sierra; Gold Rush History; Family Friendly (Hiking, Boating, Educating)
Theme Nine: Overcoming Challenges regarding Accessing the Historical Downtown and Traffic Circulation
Section 3 of the report describes the organization of City departments and employees. The City functions as a full-service city, providing services for police, fire, planning and building, engineering, public works, parks, water and wastewater utilities, and a museum. Since 2010, City staff has been reduced by 25 percent. This reduction in force has occurred alongside significant staff turnover, including four City Administrators in 10 years. Small cities are susceptible to disruptions in service delivery and project delays when experiencing high turnover and/or staffing reductions. Larger cities have more redundancy and capacity built into their individual staff roles because they have a greater number of staff who can help pick up and continue projects and/or absorb additional work during recruitment efforts. The City has no redundancy built into its staffing, with only a single occupant in most job titles. Vacancies in any title mean that the work once being performed by that employee either goes unaddressed when that job is vacant or displaces the duties of another staff member.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Executive Summary page 3
The amount of work conducted by the small staff of the City is remarkable, and the work, overall, is performed in a professional manner. City staff is keeping up with a number of regulatory requirements, and the City has adopted long-term planning documents, such as the General Plan, Wastewater Master Plan, Water Master Plan, and other required documents.

Citygate found these to be of good quality. The challenge is to provide City staff with the resources necessary to implement these plans and to ensure that items receive the proper attention, such as regular rate and fee studies and annual reviews of rates for water and sewer services, with the intent to provide the rate revenues necessary to construct and repair City street, water, and sewer infrastructure and to ensure that City infrastructure provides for development to take place within the corridors and sites the City intends to be developed.

Section 4 of this report is an extensive analysis of the City’s financial situation, including all funds. It is accompanied by an extensive appendix for reference to the spreadsheets and data used in the study; it also includes important five-year planning and Capital Improvement Plan (CIP) models. These models are intended to be uploaded in the City’s financial system, populated with current numbers, and used in the annual budget cycle and financial planning recommended in this study.

Sections 5 and 6 form the recommendations for the City. These sections are the framework intended to provide the City with a starting point toward its future. This is a big picture overview and should be used as information to educate and guide.

This study does not make specific recommendations for the City regarding what and/or how it should choose to deliver public safety services in the future. For the Fire Department, there has been local investment in moving toward some form of merger with the Altaville Melones Fire Protection District, which appears to be a practical and operationally successful arrangement so far, though it is not yet fully formulated. Citygate recommends a legal study to examine all of the legal requirements surrounding a more complete merger with the District as a next step to the current arrangements.

The Police Department underwent significant changes during the course of the study, with the retirement of the Police Chief, members out on personal leave, and loss of members to other agencies. At the same time, the Department has been successful in placing two recruits into the academy for graduation in early summer 2019. Police personnel interviewed expressed a strong desire to remain in service as a local police agency. This preference for a local policing service as opposed to services that could be rendered on a rural county model by the Calaveras County Sheriff’s Office was also echoed by community members and staff throughout interviews and interactions.

The City needs its public safety services to cover for the weekend and summer influx of visitors through popular time-share facilities in town, as well as a significant regional high school population of 600 to 700 students throughout the school year. Data provided in the Police City of Angels, CA
Organizational Review and Budget Stabilization Study
Executive Summary page 4
Department overview indicates response times and community activity that reflects a locally dedicated police force. The ability of the City to continue to field and supply that locally dedicated police force is part of what needs to be examined going forward, and as can be seen in the Strategic Action Plan, Citygate recommends the City initiate a Five-Year Strategic Plan for the Police Department. Meanwhile, the City can reach out to neighboring agencies, such as the Calaveras County Sheriff’s Office, and explore what can be done to mutually assist one another.

The Strategic Action Plan is derived from Section 5. The Strategic Action Plan contains nine recommendations, along with actions and timelines recommended to begin this work. Section 6 contains valuable recommendations made for the good of the order. These nine additional recommendations are made without an Action Plan and/or timeline. They are intended to provide additional recommendations Citygate considers important to the City, without attempting to add them as action items. Care has been taken by Citygate to recognize the limited staff resources available to carry out the action items in this study. The activities in the Strategic Action Plan should be focused on first, but the recommendations in Section 6 should also be considered while the elected officials undertake each of the action items.

What follows are the 10 findings from Section 5, followed by the Strategic Action Plan.

1. The City conducts its operations and services well at present, especially given the resources available, but the current path is not sustainable.

2. The City currently lacks long-range planning or strategic planning regarding Citywide goals, values, a mission statement, a vision statement, as well as goals and objectives for each department to indicate effectiveness.

3. The City will need to consider potential cost savings from improving automated processes to increase productivity, as well as alternative service delivery models.

4. The City currently lacks formal financial policies and procedures, which can lead to confusion and inconsistency and weaken internal control.

5. Financial information has been inconsistent and difficult for the public and departments to follow, including the budget process and documentation, which could be enhanced with additional information and formatting to make it more reader-friendly.

6. The City does not currently have a formal Capital Improvement Plan (CIP) and financial plan document and model that are used to drive financial decisions based on a long-term focus.

7. Given the City’s current lean organizational structure, further expenditure reductions alone will not adequately address the City’s financial problems.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Executive Summary page 5

8. Although worthy of consideration when practical, alternative service delivery models, such as additional contracting out for services, forming public/private partnerships, and public agency consolidations, will not adequately address the City’s long-term financial problems on their own.

9. Angels Camp is the sole incorporated city in Calaveras County and serves as a retail and business hub not only for the County, but for the Sierra Nevada foothills region, and the City can do more to maximize this position in the region for the benefit of the community.

10. The City will need to evaluate potential revenue increases from such sources as the sales tax, transient occupancy tax, updated fee schedule, water/sewer rates, utility user tax, special assessment districts, business improvement district / business license ordinance, and franchise fees.

OVERVIEW OF STRATEGIC ACTION PLAN
A list of the nine strategic recommendations and a blueprint for their implementation are presented in the Strategic Action Plan. This Plan contains:
 The responsible parties to implement each recommendation  The priority of each recommendation and the time frame implementation should be started
 The anticipated benefits of each recommendation.

The legend at the bottom of each page of the Strategic Action Plan defines the level of each priority indicated by the letters “A” through “C.” It is important to note that priorities have been established independent of the suggested implementation time frames.

It is also important to note that an “A” priority, which indicates that the recommendation is deemed “mandatory or critical,” should not be interpreted to mean that the recommendation is mandated by a statute or regulation—it is simply an urgent recommendation of the highest priority.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Executive Summary page 6
LEGEND
A Recommendation mandatory or critical
B Strongly recommended
C Not critical, but will improve operations
The Strategic Action Plan developed for this study is as follows. Note that several strategic recommendations are followed by bullet points that describe the recommended actions. These bullet points are taken from the narrative that follows each strategic recommendation in Section 5. Since the bullet points describe recommended actions, some of them warrant a separate identification of the responsible party, priority, and/or benefits than what is provided for the main strategic recommendation. When this is the case, the information in each column of the Strategic Action Plan has been aligned with the corresponding bullet point for clarity.

Table 1—Strategic Action Plan
Recommendations Responsible Party Priority Benefits
Strategic Recommendation #1: Use local
government expertise effectively and
efficiently.
 Establish routine strategic planning and
budget cycles.

City Administrator makes
recommendations for
calendar year cycle, and
City Council adopts the
calendar.

A
Begin immediately to have
calendar adopted and ready for
January 2019.

By adopting routine cycles,
approval authorities, and
processes, the City Council
will establish expectations
and timelines essential to
sound financial
management and
governance. The routine
itself values the time and
energies of both elected
officials and City staff.
 Establish routine approval authorities and
processes.

City Administrator and
Finance Director make
recommendations to
establish routine approval
authorities and processes.

B
Begin in January 2019 and
complete through Fiscal Year
(FY) 19/20 budget cycle.

Strategic Recommendation #2: Consolidate
the City’s facilities to achieve administrative
efficiencies.
 Explore how the City could implement an
Interdepartmental Administrative Support
Team to provide much-needed administrative
assistance for the City Manager and
department heads.

City Administrator and
staff.

C Administrative assistance
will provide the City
Administrator and
department heads time for
valuable proactive action
and strategic planning.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Executive Summary page 7
LEGEND
A Recommendation mandatory or critical
B Strongly recommended
C Not critical, but will improve operations
Recommendations Responsible Party Priority Benefits
Strategic Recommendation #3: Develop a
sustainable future for Angels Camp’s historic
assets and facilities.

City Council gives
direction.

A
Adopt a process by January
2019, and begin that process in
February 2019 to conclude with
proposals considered as part of
the FY 19/20 budget cycle.

Engaging in a process to
look at options to structure
and support Museum
services can ensure a more
sustainable future for this
City asset.
 Direct the City Administrator to propose a
process for developing alternative
organizational, operational, and/or financial
support for the Museum.

City Administrator provides
a process
recommendation.
 Once a process has been adopted by the
City Council, proceed with that process to
provide options for the City Council’s
consideration during the FY 19/20 budget
cycle.

Once a process has been
adopted by the City
Council, it is to result in
funding recommendations
for the FY 19/20 budget
cycle.

Strategic Recommendation #4: Adopt strong,
clear, and fiscally conservative financial
policies.

City Finance Director, with
assistance of City
Administrator, shall
propose financial policies
for Council adoption.

B
Prepare policies for Council
consideration as part of the FY
19/20 budget cycle.

By adopting strong, clear,
and fiscally conservative
financial policies, the City
will have a guidepost for
making sound financial
decisions.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Executive Summary page 8
LEGEND
A Recommendation mandatory or critical
B Strongly recommended
C Not critical, but will improve operations
Recommendations Responsible Party Priority Benefits
Strategic Recommendation #5: Maximize
advantages of local control.

City Council, City
Administrator, City staff,
Fire Chief, Police Chief,
and members of both the
Police and Fire
Departments.

A
This recommendation should
be incorporated in all
development, planning, and
business expansion activities.

By recognizing the
advantages of local control,
the City can take actions
regarding economic
development, infrastructure,
and the provision of
services that offer long-term
sustainability for the
community and quality
services.
 Exercise local control prerogatives as
economic development activities, capital
projects, service levels, and fees are
determined.
 Continue resource sharing (Fire Chief
position) and collaboration with the Altaville
Melones Fire Protection District (AMFPD).
 Direct the City Administrator to engage legal
study to provide parameters for further
consolidation with the AMFPD as a next step.

Complete legal study for further
AMFPD consolidation by May
2019.
 Stabilize the current Police Department
workforce with continuing investment in the
two recruits currently enrolled in the academy
and by temporary utilization of coverage
assistance.

Continue current workforce
development efforts and
coverage assistance through
2019.
 Initiate a five-year strategic planning effort for
the Police Department.

Initiate strategic planning efforts
in February 2019, with the goal
of a completed plan by
December 2019.

A five-year strategic
planning effort for the
Police Department will
address the resources,
configuration, and options
the City has to sustain
these vital local services, as
well as provide a framework
for study, reducing
speculation and uncertainty
for staff and the community.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Executive Summary page 9
LEGEND
A Recommendation mandatory or critical
B Strongly recommended
C Not critical, but will improve operations
Recommendations Responsible Party Priority Benefits
Strategic Recommendation #6: Increase and
broaden the City’s economic development
program.
 Link all currently applicable local plans to the
City’s website for ready access.

City Council, City
Administrator, and City
staff.

A
Use existing General Plan and
include any other plans deemed
relevant that have been
adopted by the City Council
and/or commissioned through
Community Development Block
Grants funding in last decade.

Broadening the economic
development program will
align General Plan
implementation efforts with
the City’s economic
development strategy and
accomplish at least one
goal by 2020.
 Choose one to three goals that are the most
readily achievable; establish a timeline for
achieving those goals and begin working
toward those accomplishments.

Achieve at least one goal within
the timeline established;
preferably, at least one by close
of 2020.

Strategic Recommendation #7: Adopt a fiveyear Economic Development Infrastructure Program to induce economic development as
set forth in the adopted General Plan.

City Council, City
Administrator, and Finance
Director.

B
Adopt the five-year program by
December 2019 for
incorporation into the FY 20/21
CIP and budget cycle.

A five-year plan will focus
project funding and
resources, providing
pathways toward critical
infrastructure
improvements.

Strategic Recommendation #8: Allocate at
least 10 percent of the City’s annual
unassigned General Fund revenues toward
infrastructure projects that advance the City’s
economic development goals.

City Council, City
Administrator, and Finance
Director.

A
Take action in the FY 19/20
budget cycle.

Allocating funds will build
financial resources for
infrastructure projects that
advance the City’s
economic goals.

Strategic Recommendation #9: Adopt a fiveyear revenue enhancement program.City Council, City Administrator, and Finance
Director.

A
Take action in the FY 19/20
budget cycle.

A five-year plan will build
financial resources that
advance the City’s ability to
deliver services and obtain
financial sustainability.

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City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 1—Introduction page 11
SECTION 1—INTRODUCTION
Citygate Associates, LLC (Citygate) is pleased to present this organizational review and budget stabilization study for the City of Angels (City). This introductory section will discuss the goals of the report and the work Citygate conducted, including the approach and assessment factors.

1.1 STUDY SCOPE AND OBJECTIVES
The scope of the study encompasses the following objectives:
 Work with a project steering committee to determine areas of focus for the planning process.
 Facilitate strategic goal-setting workshops with Council Members and the community as necessary to guide strategic investments with limited resources.  Conduct an organizational review, including a review and analysis of the organizational structure; department operations; and basic service delivery, staffing, and capital/facility infrastructure needs, as well as identification of shortand long-term challenges and evaluation of best practices for small rural cities.

Extra attention was given to the police, fire, museum, and public works programs.  Complete a budget stabilization study with presentation of sustainable budget scenarios, including findings from the organizational review; a five- to 10-year financial forecast; identification and analysis of expenditure reduction strategies; recommendations for alternative service delivery models, which may include contracting opportunities, private partnerships, or consolidation; and identification and analysis of revenue enhancements, including, but not limited to, consideration of local funding alternatives, planning considerations, and other financial recommendations necessary to maintain City service delivery and infrastructure needs.
 Development of implementation plans, including recommendations for financial policies, exploration of local funding alternatives, and methods, timelines, and prioritization of short- and long-term implementation measures.  Development of a 10-year capital expenditure plan for the General Fund.

1.2 WORK CONDUCTED
To the extent documents were available, Citygate reviewed the City budget, audit reports, and departments’ mission statements, overall strategic work plans, goals and objectives, organization charts, staffing guidelines, position descriptions, operating and capital budgets, ongoing City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 1—Introduction page 12
management information reports, special reports, operating and workload statistics, user fees and charges, and pertinent City, State, and federal legislation and guidelines.

The scope of Citygate’s engagement included neither a financial audit nor a compliance audit.

Citygate also set a goal of providing realistic recommendations that can be implemented to improve the efficiency and effectiveness of the organization while meeting the needs and expectations of the City Council and the citizens they serve.

In executing this study, Citygate engaged in the following processes:

1. Reviewed various documents and records provided by the City.

2. Conducted interviews with the Mayor and City Council, City Administrator, Administrative Services Director, Interim Finance Director, Police and Fire Chiefs, City Engineer, City Planner, and Museum Director.

3. Conducted additional on-site interviews on Friday, September 14, 2018, allowing for further information to be gathered from police employees, community members, and Museum Commission representatives.

4. Led a comprehensive financial presentation to the City Council on August 7, 2018, followed by two additional presentations of that same financial information at two community workshops held on August 8, 2018.

5. Conducted a web-based survey of attitudes and perspectives among the City’s current employees.

6. Considered best practices in small city agencies for applicability in Angels Camp.

7. A final product to be delivered for Angels Camp will be a presentation of this report in a workshop/Council study session, where it is hoped the Council, along with members of the community, can begin to create a strategic plan and undertake the work necessary to implement this report’s Strategic Action Plan.

8. A letter capturing the highlights of City Council discussion and public comments will be issued by Citygate following the final workshop activity so that the City of Angels will have a complete record of all activities related to this study, including any priorities adopted for undertaking steps recommended in this study’s Strategic Action Plan.

1.3 CITYGATE’S APPROACH AND ASSESSMENT FACTORS
In conducting this study, Citygate used the following assessment factors to form the backdrop to the questions and the review of materials and to inform the findings and recommendations.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 1—Introduction page 13
Figure 1—Citygate’s Profile of Assessment Factors
Mission, Goals
and Objectives
Financial
Performance,
Control, and
Contracting
Staffing,
Supervision,
and Training
Policies and
Procedures
Tools and
Technology
Workload
Distribution
Performance
Measures:

Efficiency,
Effectiveness
and Quality
Service to
Business and
Development
Communities
Optimal
Performance
Management
Structure and
Leadership
Service to the
Public
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City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 2—City of Angels’ Unique Situation page 15
SECTION 2—CITY OF ANGELS’ UNIQUE SITUATION

2.1 THE STORY AND THE GOOD NEWS
The City of Angels, or as it is also known, Angels Camp, lies within California’s Gold Country at the intersection of two historic roadways within the Sierra Nevada foothills. Founded in 1848 and incorporated in 1912, Angels Camp is a community rich in history. It is celebrated for its historic frog races and for the mining town that it once was, secure in its place in both the history of California and Western folklore, but also poised to move forward as a place that provides access to the unique beauty of the Sierra Nevada mountains, giant sequoias, mountain lakes, and modern takes on rustic activities, such as mountain biking, boating, hiking, fishing, hunting, and skiing.

The City has evolved today into a center for agriculture and ranching, tourism, retail, and recreation, and it remains a doorway into the Sierras. Its population of 3,600 residents includes families whose land and history have been part of the community for generations; people who grew up, left, and came back to raise their families; those who have not had an opportunity to leave; and those who chose not to leave. It attracts those who come explicitly for the space, peace, and quiet living the City can offer.

It is evident that City residents have a passion for their community and its future. While acknowledging that the City has seen tough times and is currently experiencing a number of both financial and development challenges, Citygate found the elected officials, City staff, volunteers, and Museum Commissioners that were interviewed to be dedicated to securing a sound and prosperous future for the City and its residents. Many of the people interviewed wear more than one hat in this endeavor, serving on multiple boards and volunteering hours of their time and energy.

The City staff is highly commendable in its own use of time and resources, juggling a wide variety of activities and time pressures and working in the midst of uncertainty about their own careers long term with the City. City employees face both the changes taking place within the City organization and changes within public perception of them, all of which affect their day-today ability to perform their jobs.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 2—City of Angels’ Unique Situation page 16
The good news is that the City has a rich resource of gifted and dedicated people committed to its future and willing to engage in the work necessary to move forward into a more financially secure and robust community. The City had the courage to commission this study and carefully examine where it is currently and where it needs to be, an undertaking not all cities are willing to perform. The hope of this organizational and budget stabilization study is informed public policy making at its best, along with implementation of the recommendations in a way that engages the City Council, City staff, volunteers, City commissioners, foundation members, and business and community members for the common good.

2.2 NINE IMPORTANT CONTEXTUAL THEMES
To best understand the City’s current challenges and opportunities, it is important to understand the contextual themes that have been identified during the course of this study. These nine contextual themes are unique to the City. They underlie and affect everything the City does day in and day out. They include the following:

2.2.1 Theme One: Advancing a Vibrant Generational Shift Like many towns and cities in America, Angels Camp is in the formative stages of a generational shift in community needs, talent, and leadership. Half the City’s residents are under age 44, according to the 2010 census. As reported anecdotally, upon graduating from high school or the local community college, most young people leave the City to pursue their economic and cultural aspirations. However, as they get older and start to form families and have children, many would like to return to the City. During interviews, Citygate heard repeatedly from both staff and elected officials that the City needs to retain and attract young people to maintain its economic and cultural vitality.

In terms of public policy, what can be done to support, enhance, and protect the future for the City’s next generation? What is the nature of the commitment to do so?

2.2.2 Theme Two: Creating Community Cohesiveness; Old Town; Greenhorn Creek; Ranches
During interviews, Citygate heard about the perceived divisions between the needs and wants of the families and businesses in the City’s historical downtown versus the needs and wants of residents in the Greenhorn Creek community and the needs and wants of the City’s surrounding ranchers. Some residents reportedly have no interest in the downtown area and would just as soon never go there. They prefer their independence, but at the same time appreciate the municipal services provided by the City, particularly police and fire services. Some residents believe the City has grown and changed too much and that chain-retailers and traffic are a major headache. Other residents like the growth and changes and are willing to put up with the traffic.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 2—City of Angels’ Unique Situation page 17
In terms of public policy, what can be done to acknowledge and respect the needs and wants of the City’s varied citizenry? What is the nature of the commitment to do so?

2.2.3 Theme Three: Establishing Appropriate Staffing Levels Rarely, if ever, does a city have enough staff to do everything it wants to do. Angels Camp is no exception. Unlike in the private sector where competition and profit incentives continually prune and improve the operations of the organization, cities must continually examine the appropriateness of current staffing levels and the necessity of the service levels being provided, as well as determine how these levels of staffing and services burden taxpayers.

In the private sector, organizations are constantly acquiring and merging with one another to increase cost-effectiveness and profits. In government, while jurisdictions may choose to share or cooperate in service delivery systems, jurisdictional identities most often remain. Municipal salaries and operational costs over the long term continue to increase, thus increasing the unit cost of the services provided by the City. With the addition of the understandable desire to maintain local control and community identity, a public sector municipality is faced with a true conundrum.

The effect of this conundrum in the City is compounded by the fact that it is a small full-service city. In many cases, City staff has been doing more and more with less and less. For example, many of the City’s department heads do not have administrative support. As they explain it, they can never “get their heads above water.” Their department struggles to manage its budget, mandatory filings, record-keeping, purchasing, and training. It is a rare luxury when a department head is able to dedicate time to work on strategic activities that will increase the efficiency and effectiveness of the department over the long term.

In terms of public policy, what can be done to strengthen department head administrative support and strengthen department head strategic work activities? How can this be achieved without sacrificing local control and local identity?

2.2.4 Theme Four: Eliminating Deficit Spending, Strengthening Designated and Undesignated Reserves, and Investing in Infrastructure, Especially WealthCreating Infrastructure The State of California and most cities therein have recovered from the recession that began in 2008. Such is not the case for Angels Camp. Over the past several years, the City has been relying on reserve revenues to cover its General Fund operating expenses. This deficit spending has diminished the City’s wealth and weakened its financial position. Cities following best practices, regardless of size, commonly establish reserves of any one or more of the following types:
 Budget stabilization reserve
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 2—City of Angels’ Unique Situation page 18
 Economic uncertainty reserve
 Exposure reserve
 Cash-flow reserve
 Contingency reserves
 Rainy day funds
 Emergency reserves
 Future capital projects reserve
 Liability exposure reserves
 Technology investment reserves
 Service enhancement reserve
 Internal service fund reserve
 Unassigned reserve
Angels Camp has time to overcome its financial challenges, albeit not much time. At the current rate of spending, the City could be in serious financial trouble in two or three years. Citygate team members have assisted cities in the past that were experiencing insolvency or facing bankruptcy. Citygate’s experience, observations, and lessons learned have garnered the following conclusions regarding creating and sustaining a financially healthy city:

Table 2—Principles of Municipal Wealth Accumulation
Principle No. 1 Manage your labor costs while simultaneously protecting and supporting human assets. Continually invest in tools, training, and technology.

Principle No. 2 Create an operating surplus every year in your General Fund, even if the surplus is small, and always match one-time revenues with one-time expenses.

Principle No. 3 Fill your General Fund reserves before you spend money on salaries, benefits, and other operating costs.

Principle No. 4 Invest heavily in your public infrastructure, particularly job-creating infrastructure, using off-the-top dollars from your General Fund at a minimum level of 10 percent. Continually invest in and protect your fixed assets.

Principle No. 5 Make economic development your top program priority.

While these principles may seem obvious to city management professionals and experienced elected officials, city employees and community stakeholders are not necessarily aware of them.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 2—City of Angels’ Unique Situation page 19
In terms of public policy, what can be done to strengthen the City’s financial position? How can this be achieved without over-burdening taxpayers? How would these new policies compare to financial policies adopted by comparable California cities?

2.2.5 Theme Five: Preserving Small-Town Cultural Advantages The City is a lovely place to live, work, and play. It is easy to get to know neighbors, local business owners, and community leaders. Many Angels Camp families have been in the area for multiple generations. There is a strong sense of community and a strong sense of place. The historical downtown is walkable and safe.

During interviews, Citygate heard a lot about the fact that people move to Angels Camp to get away from the big city or to purchase their dream home and property at an affordable price.

Families move to Angels Camp because it is a safe and wholesome environment for children.

City leadership recognizes that the City must change to strengthen and grow its economic base if it is to survive as an independent municipal entity; there is some talk of disincorporation, though it is unlikely. Citygate also heard that many residents do not want the City to change, or if they could make it happen, they would prefer to see the City as it existed a decade or two ago. These conflicting points of view create a dilemma for the City’s elected and non-elected leadership. It is as if they are being called upon to fix the City without changing anything.

In terms of public policy, what can be done to strengthen and expand the City’s economic base while preserving and leveraging its small-town cultural advantages? How can a consensus around this issue be achieved among the City’s various stakeholder communities?

2.2.6 Theme Six: Preserving Municipal Government Independence Angels Camp is the only incorporated city in Calaveras County. During interviews, Citygate learned that most, but not all, residents are happy with the status quo and would prefer to keep the City structured as a stand-alone city. However, the Calaveras County Grand Jury, in its Fiscal Year (FY) 16/17 report, recommended that the City Council analyze whether it would be in the public interest to dissolve the City and turn over all governmental responsibilities to the County.

The City and County have worked together, and continue to work together, on many interagency activities, such as land use planning, transportation, and economic development.

Nonetheless, Citygate understands that the County neither has the ability nor the desire to absorb the administration and governance of Angels Camp.

In terms of public policy, what can be done to protect the City’s independence? Are there entrepreneurial opportunities to expand the City’s municipal services beyond its corporate boundaries?
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 2—City of Angels’ Unique Situation page 20

2.2.7 Theme Seven: Finding a Balance between Wealth Creation through Taxation versus Economic Development
The City Council knows it cannot tax its way out of its financial difficulties. On the other hand, the City Council also knows it cannot rely solely on economic development to restore the City back to financial health. Cutbacks and operational efficiencies are insufficient to solve the City’s financial woes. It will take an investment of time, energy, cohesive leadership, and political risk on both the taxation and economic development tracks over a sustained period to be successful.

Otherwise, it is unlikely Angels Camp will realistically be a viable, independent city. Whereas most cities in California have recovered from the recent recession, the City has not. It will continue to cycle down financially if nothing substantial is done to correct its financial atrophy.

2.2.8 Theme Eight: Strengthening the City’s Unique Position in the Marketplace; Base Camp to the Sierra; Gold Rush History; Family Friendly (Hiking, Boating, Educating)
Successful businesses understand their niche in the marketplace and continually monitor the activities of their competition. Smart cities can do the same. The marketplace for the City is one of the most vibrant economic arenas in the country, if not the world: the San Francisco Bay Area / Silicon Valley. On top of being within a few hundred miles of that hub of industry and wealth, the City has a number of renowned attractions within a short distance. The presence of a popular time-share development within City limits serves visitors who want to partake of whitewater rafting, cave exploration, wine tasting, hiking, boating, and the famous sequoias.

These attractions were highlighted as part of an economic development strategy based on the City’s proximity to these features. How can the City distinguish itself from its competitors that are participating in the same marketplace? Who is the competition—Nevada City, Auburn, Placerville, Murphys, Arnold, and Sonora? Resources readily available to assist Angels Camp with evaluating its position in the market include the Nevada County Economic Resource Council and the Tuolumne County Economic Development Authority.

Relative to the Bay Area, all these cities provide affordable real estate, have significant historical resources, and provide access to the Sierras. What can the City provide that is unique and valuable? What can it do that the existing economic development agencies are not doing? What can it do to directly recruit businesses from the Bay Area? Is the City still a secret? In terms of public policy, what can be done to identify the City’s strongest card to play in its marketplace? How can the City build a community consensus around promoting its greatest economic development asset(s)?
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 2—City of Angels’ Unique Situation page 21

2.2.9 Theme Nine: Overcoming Challenges regarding Accessing the Historical Downtown and Traffic Circulation
Both Murphys and Sonora, two nearby competitors, provide comparable access to their historical downtowns from their primary through-route traffic generators: Highway 4 and Highways 49/108, respectively. Both communities have vibrant and successful historical downtowns. How have they achieved their success? Are there lessons to learn? It is not likely anytime soon that the State of California is going to help the City eliminate its downtown traffic problems. How can the City turn this problem into an opportunity? This page was intentionally left blank
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 23 SECTION 3—OVERVIEW OF THE DEPARTMENTS AND EMPLOYEE

SURVEY RESULTS
The City of Angels functions as a full-service city. Since 2010, City staff has been reduced by 25 percent. This reduction in force has occurred alongside significant staff turnover, including four City Administrators in 10 years. Small cities are susceptible to disruptions in service delivery and project delays when experiencing high turnover and/or staffing reductions. Larger cities have more redundancy and capacity built into their individual staff roles because they have a greater number of staff who can help pick up and continue projects and/or absorb additional work during recruitment efforts. The City has no redundancy built into its staffing, with only a single occupant in most job titles. Vacancies in any title mean that the work once being performed by that employee either goes unaddressed when that job is vacant or displaces the duties of another staff member.

3.1 THE CURRENT ORGANIZATIONAL STRUCTURE
Figure 2—City of Angels Organizational Chart
Angels Camp is organized into seven departmental areas for the purpose of budgeting and allocation of staffing: Administrative Services; Finance; Police; Fire; Planning & Building; Engineering, which includes Public Works and Water and Wastewater Utilities; and Museum.

The organizational chart in Figure 2 reflects allocation of personnel that were projected at the time of the FY 18/19 draft budget, within the time frame Citygate gathered data for this study. It is Citygate’s understanding that, due to personnel changes that have taken place in the first half City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 24 of the FY 18/19 budget year, this chart may not be wholly representative of the most current personnel allocations. At the point in time that Citygate gathered data for this study, the City had 29 full-time equivalent (FTE) employees allocated for the FY 18/19 draft General Fund budget and 18 part-time employees. These numbers reflect a City that provides a full range of services with a relatively small cadre of employees, or 7.6 per thousand population. According to the municipal services report by Burr, Stephenson, and Benoit adopted by the Calaveras County Local Area Formation Commission in December 2009, the City has lost 10 FTE positions from its budget since 2010 when the City had 39 FTE and 11 part-time staff.

3.1.1 Administration/Administrative Services
City Administrator
The City Administrator supervises administration of all City departments and offices and is empowered to hire all City personnel, with the exception of positions that are appointed by the City Council. The City Administrator attends all meetings of the City Council, unless excused, and prepares matters for Council consideration. The City Administrator makes recommendations to efficiently and effectively provide City services; performs investigations, studies, and/or surveys; takes an active role in representing the City and the community; and acts as the City’s principal representative in disaster-related matters. The City Administrator proposes the annual budget for the City Council’s consideration, administers the City’s risk management, and oversees both purchasing and personnel for the City.

Administrative Services Director
Many cities utilize an administrative services department, which represents a consolidation of the internal administrative activities necessary to conduct city business. In the City’s current configuration, Administrative Services includes the functions of City Clerk, City Treasurer, Human Resources, and Risk Management. These services are overseen by the Administrative Services Director. Each of these activities requires specialized business knowledge and expertise, deadlines, and annual work load objectives, as shown in Table 3.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 25 Table 3—Administrative Services Functions and Activities Function Activities
Annual Requirements
& Deadlines Knowledge
City Clerk and City
Treasurer
City Council (26
minimum and special
meeting) agendas.

Meeting minutes.

Form 700 fair practices
disclosure forms.

Public information
requests.

Public notices.

Bi-weekly production of
agendas and minutes.

Annual filing of 700
Forms for required
elected and appointed
officials.

Required response to
public information
requests.

Meet deadlines
required for various
public hearings,
bidding, and other
noticing requirements.

California Brown Act
requirements.

Completion of 700
Forms, timing
requirements, and rules
related to coordination
with candidates,
elected officials, and
appointed officials to
ensure submission.

Rules related to public
information requests,
timing of responses,
and required disclosure
areas.

Publication resources
and processes to
ensure timely and
appropriate public
notices.

Human Resources Recruitment,
interviewing, job
description creation,
performance issues
and reviews, employee
complaints, arranging
for and conducting
investigations, workers’
compensation, accident
reports and oversight,
leaves of absence,
employee status, and
required training.

Submission of required
federal and State
employment-related
reports, compliance
with recruitment
regulations and
procedures, timely
response to employee
concerns and
complaints, response to
injuries, employee
leave issues, and
investigations.

Knowledge related to
workplace safety and
protection, supervision
and management,
employee rights and
oversight regulations,
workers’ compensation,
recruitment, benefits,
overtime compensation
requirements, and
reporting.

Risk Management Ensure City has proper
and adequate
insurance coverage for
operations and adheres
to basic workplace
safety procedures.

Insurance policy
updates and renewals;
required training
certificates and
renewals.

Required insurance
coverage and training
certificates for all
operations and services
the City renders.

In addition to the services the Administrative Services Director renders as listed in Table 3, the position serves as the only administrative support currently available to the City Administrator in the City Administrator’s office.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 26

3.1.2 Police
At its most recent configuration, including changes that took place after the City’s FY 18/19 draft budget organization chart was developed, the City provides a local police force with seven FTE (sworn) positions, one FTE resource officer, and one FTE service technician, for a total of nine FTE positions for FY 18/19.

Budgeted positions are a Police Chief, two Sergeants, two patrol officers, two recruits, one resource officer, and one service technician. Sworn officers have included a K-9 unit in the past.

Dispatch for the department is provided through a contract with the Calaveras County Sheriff’s Office.

The Angels Camp Police Department operates in a rural, small-town setting that experiences influxes of significant additional populations, in this case people who come to the community as part of tourist activities in the Sierras and Gold Country. In addition to those who are passing through, a significant number of people spend a weekend or longer accessing skiing in the winter and boating and hiking in the summer, using time-share units at a popular resort within the City limits. Both staff and elected officials indicated that these units are known to be among the most highly utilized time-share developments in the State. In addition to this regular addition of population, the Police Department provides protection for the local high school, which also adds to the daily population of the community, hosting students from throughout the region. The daily population at the high school is more than 600 students during the school year. Between May 2017 and 2018, the Department accomplishments included:
 Officers responding to 185 Priority 1 Calls, on average, in 5:29 minutes. Total calls for service were 3,480.
 Exceeding the average national clearance rate for forcible rape, assault, and motor vehicle theft crimes and equaling the average closure rate nationally for larcenies.

The ability to clear cases is an important indicator of effective policing for any community.
 Passing these important department audits:
 Department of Justice Criminal Offender Record Information  Federal Bureau of Investigations Interstate Identification Index  Department of Justice California Law Enforcement Telecommunications System Policy and Security
 1033 Program Physical Site Audit and Inspection
 Preventing workplace/school violence and providing trainings for City staff and fairgrounds staff
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 27  Providing K-9 assistance and support to local schools  Assisting with lockdown drills at local schools
 Participating in The Resource Connection Health Fair
 Conducting the Neighborhood Watch Program
 Providing traffic and crowd control support for parades, Wild West Fest, and Mark Twain Fun Run.

These accomplishments occurred even as the City struggled to maintain a fully staffed department. During FY 17/18, the Police Department met the staffing target of seven sworn officers for just three months and operated with six sworn officers during the remainder of the year, with the exception of May, when staffing fell to a low of five. The ability to recruit, train, and retain a full complement of sworn officers is a difficulty currently facing many police departments in California and throughout the nation. A number of issues have been identified within the industry as being responsible for these difficulties, but those that may be of particular concern to the City include:
 Attracting people into a career in law enforcement for the hours and pay to be earned in a small rural department
 The perceptions of the public regarding law enforcement activities  The difficulty of retaining trained personnel who, once they have gained experience, are attractive candidates for larger departments with more resources and pay
 The challenge of living and working in a small community where officers, and their families, are easily noted and identified
 The demands of working and the activity level required in a police force with limited resources in an area that can face urban level challenges because of the influx of seasonal and transient populations.

3.1.3 Fire
The Angels Camp Fire Department consists of 11.3 FTEs, with one part-time Fire Chief, one part-time Fire Captain, and two part-time Lieutenants. The Department is based on a volunteer force model not uncommon in rural areas and utilizes a mixture of full-time and paid-on-call personnel to staff the Department. Dispatch services are provided contractually through CAL FIRE.

The Fire Chief for the Altaville Melones Fire Protection District (AMFPD) serves as the Fire Chief for the City. There is one full-time Deputy Fire Chief / Fire Marshal for the City. All other City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 28 personnel serve in paid part-time, on-call status. The Department asked to reinstate a frozen Fire Captain position in FY 18/19, the same period in which it is working toward achieving the ability to ensure minimum staffing of a fire officer and a certified firefighter, followed by augmenting that staffing with firefighter intern positions during peak demands and at times of high-risk weather. The reinstatement of the Captain position came with a wage reduction from $25.27 per hour to $15.50 per hour. The Department is striving to have four trained firefighters on scene of a fire within 5:00 minutes. Four trained firefighters on scene allows for the interior search of the building (two-in and two-out),1limits damage to property by containing fires during early stages where possible, and allows for the ability to utilize aerial fire apparatus, as well as provides for a greater degree of firefighter safety at initial fire attack. The current budget strategy is completely dependent upon one-time-only Strike Team revenue.

The Department currently provides all-risk emergency services in addition to fire prevention. It provides cooperative services within Calaveras County, and also for part of Tuolumne County, with both emergency and non-emergency agencies. In addition, the Department provides public education and non-emergency services, such as safety inspections.

If it can obtain adequate staffing, the Department seeks to conduct 100 commercial fire safety inspections and 250 defensible space inspections in the coming year. It intends to continue response training with the AMFPD.

Department resources include one engine, one aerial fire apparatus, one command vehicle, one utility vehicle, one light rescue, and two reserve engines.

Accomplishments in FY 2017/18 included:
 Responding to 972 calls for service in 2017; 14 structure fires, 10 vegetation fires, 559 medical calls, 43 hazardous conditions calls, 17 service calls, and 141 good intent calls
 Flushing over 400 fire hydrants and exercised hydrant valves  Responding to 12 major wildland fires in California, with 42 days on fires  Providing elementary and high school fire safety education  Conducting 20 fire/life safety inspections in commercial businesses  Conducting 130 defensible space inspections.

1 The two-in and two-out safety policy from the Occupational Safety and Health Administration requires that firefighters enter serious building fires in teams of two, while two more firefighters are outside and immediately ready to rescue them should trouble arise.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 29

3.1.4 Building and Planning
Planning and Building services in the City are rendered by one contract employee, who serves as a contract planner (in place of the full-time Planning and Building Director), and two FTEs: the Building Inspector and the Planning Technician. The Department provides for everyday building permit application support, including calculation of building permit fees, community services impact fees, and traffic impact mitigation fees. It also provides current planning and building site plan reviews, conditional use permits variances, lot line adjustments, sign permits, business licenses, and zoning compliance and code enforcement. Long-term planning studies are conducted under the oversight of the contract planner, including required environmental studies, and have recently included such studies as the Angels Creek Main Street Plan, the Angels Creek Master Plan and Trail, and the State Route 4 and State Route 49 Gateway and Corridor study.

Rezoning for General Plan consistency is another task undertaken by the Department, as well as updates of the City’s Housing element, long-range specific plan development, General Plan updates, and zoning code updates and amendments.

Building permit volume varies year to year based on the number of building permits issued, the valuation of the projects, and the number of projects overall. Compared against the prior eight years, 2017 represented a high in the number of building permits issued at 244, which was due primarily to construction associated with a single project. Valuation of projects in 2017 equaled $8,892,238, but it was lower in the number of actual projects processed than in 2014, which had the most with 53. That year was actually the lowest of the eight years in valuation, coming in at just under $2 million.

Table 4—Building Permit Volume (2010–2017)
Time Frame
Number of
Building Permits Valuation
Number of
Projects
Average for Years 2010–2017 133 $4,023,848 43
Year 2017 Alone 244 $8,892,238 41

3.1.5 Finance
Finance in the City is responsible for maintaining the City’s accounting system and processing the billing and collection of water and wastewater bills for approximately 1,800 utility customers. The Department’s responsibilities also entail accounting for approximately 200 monthly accounts payable transactions and processing accounts receivable transactions across all departments of the City, including administering quarterly transient occupancy tax returns and nearly 500 annual business license renewals. Finance is in charge of the production of the annual budget, ensuring annual audits are completed and all required regulatory reports are filed, in addition to monitoring cash flow and payroll production. The Department consists of three FTEs:

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 30 the Finance Officer and two accountants, who also act as customer service representatives for utility billing customers.

3.1.6 Engineering/Public Works: Three Divisions
Engineering
At the time of Citygate’s data review, the City’s Public Works Department included a City Engineer (serving as Director of Public Works) and an Engineer Technician, for a total of two FTEs in the Engineering Division. It is Citygate’s understanding that the City Engineer position is vacant as of the finalization of this report and that the City is exploring contract services. In addition, the City utilizes a contract surveyor. Engineering in the City covers a full range of engineering activities, including development activity, service obligations to the Greenhorn Creek (GHC) Landscaping and Lighting District (LLD), in-house engineering and administration for capital improvement projects, and engineering oversight for the water and wastewater treatment facilities and distribution lines.

Past year accomplishments included the Mark Twain Road water main repair, the GHC engineer’s report, development review, the Spryfield ditch repair project, and two boundary line adjustment maps. Activities for FY 18/19 include sewer main mapping and camera inspection, speed limits data collection, and installation of an electric car charging station at the Visitor Center, as well as development review.

Public Works
At the time of Citygate’s data review, Public Works consisted of six FTEs: a foreman, two distribution/collections positions, two Equipment Operator I positions, and one public works customer services representative. It is Citygate’s understanding that during the year the customer services representative position has been promoted to foreman. The crew works on streets, parks, water distribution, and sewer collection systems. The City has five parks, 27 miles of sewer mains, 31 miles of water mains, and 32 miles of roads to be maintained and serviced.

In the past year, Public Works completed such activities as restaurant grease trap inspections, GHC LLD stump removal, water meter replacement, sewer main cleaning and inspection, weed spraying/abatement, lead service line survey, park improvements, and storm patrol, as well as responding to after-hours sewer and water emergencies.

Treatment Plant Crew
Angels Camp has both a water and sewer treatment plant. The plants have two million gallons per day (MGD) in water treatment capacity and .6 MGD capacity in wastewater (with a peak flow of 1.9 MGD). The water and sewer plants have six FTEs: one Chief Plant Operator, three Operator III positions, one Operator II, and one Operator in Training. Activities at the water treatment plant over the course of the last year included replacing pumps, replumbing of chlorine City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 31 lines, water tank cleaning and inspection, quarterly cleaning of flocculation/sedimentation basin, and installing sound muffling panels.

Activities at the sewer treatment plant over the course of the last year included completing construction of the metal blower building, maintaining truck and tractor units, repairing leaking pipes and broken sprinklers, migrating to new software systems, and managing trees and chlorination of the Holman water facility.

3.1.7 Museum
The Angels Camp Museum has evolved since opening in 1951 through the combined efforts of the City, the Lions Club, and Angels Camp Boosters. In 1969, the City took over the management of the Museum, funding the operation on an annual basis through the City’s General Fund, with revenue also raised through admissions and gift shop sales. The City Council appoints a seven-member Museum Commission, the composition, powers, and responsibilities of which are contained in Chapter 2.50 of the City of Angels Municipal Code. In 2008, a 501(c)3 foundation was established. The foundation operates separately from the City. Two Museum Commission members serve on the foundation Board of Directors.

The displays, artifacts, and facilities contained in the Museum currently include a two-story main building, a mining and ranching building, a carriage house, and an original stamp mill used to crush gold ore from the mines in Angels Camp, as well as an extensive carriage collection contained in the carriage house. Recent exhibits added to the Museum include “Gold Is Where You Find It: The Rush to Angels Camp,” added in 2015, and a 2016 exhibit, “Medicine in the Gold Rush.” The Museum is open year-round as of 2013 and includes a gold panning station that accommodates up to 24 visitors.

The Museum has three FTE for FY 18/19 consisting of one Director, one Education Coordinator, and four part-time Clerks. The City provides for these positions through General Fund support.

The contribution from the General Fund for support of these positions was $170,852 in 2015, $165,103 in 2016, $191,205 in 2017, and $181,362 in 2018. The Museum budget increased over this period while other Citywide departments decreased spending.

Accomplishments for the Museum include steadily increasing admissions from 4,439 persons in 2011 to 7,155 persons in 2017. As reported by the Museum Director, the Director, staff, and volunteers have also been successful in their recent efforts to increase revenues for the Museum through both sales and activities, doubling revenues for the Museum from $30,000 in 2011 to nearly $60,000 in 2017.

3.2 EMPLOYEE SURVEY ANALYSIS
Citygate conducted an internet-based employee survey between July 17, 2018 and August 8, 2018, for the employees of the City. Based on information provided by the City, 31 employees City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 32 were invited to participate in this survey. The availability of the survey was announced via direct email invitations to staff. In total, there were 20 completed surveys. Sixteen responses were online, and four responses were provided via hardcopy. The City’s employee response rate was approximately 65 percent.

Details of the deployment are shown in Table 5.

Table 5—Employee Survey Summary
Launch Date July 17, 2018
Close Date August 8, 2018
Survey Recipients 31
Total Responses 20
The survey mostly consisted of closed-ended degree-of-agreement statements. For each statement, respondents were directed to rate their agreement from Agree (3) to Disagree (1).

Additionally, two open-ended requests were made to provide employees with an opportunity to fully express their opinions, concerns, and suggestions.

3.3 ORGANIZATION OF ANALYSIS
The results for the survey are organized in the following order:

3.3.1 Summary of Results
 The best liked and most challenging aspects of employee jobs.  The five statements receiving the overall highest and lowest mean score.

3.3.2 Response for Each Statement
 All the survey statements are presented with the calculation of the mean and standard deviation, along with the percentage of each type of response.

3.3.3 Open-Ended Responses
 Responses to the open-ended questions have been summarized to protect identity of employees participating in the survey.

3.3.4 Definition of Terms
The following terms are encountered in the information that follows:
 Mean: An arithmetic mean that is the sum of the responses for each statement divided by the number of responses for each statement.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 33  Mode: The response value that occurs most frequently.  Standard Deviation: Standard deviation shows how spread out the responses are from the arithmetic mean. Technically, 68 percent of responses can be found within plus or minus one standard deviation of the mean. A standard deviation close to zero indicates that most responses are close to the mean response and that a greater degree of agreement exists among employees regarding the statement. A greater standard deviation indicates that there was a wider spread of variation in the responses and that a greater degree of disagreement exists among employees regarding the statement.

3.4 SUMMARY OF RESULTS

3.4.1 Liked Best and Most Challenging
The following graph shows a summary of responses to the request “Check the items you like best about working for Angels Camp.” Users were permitted to select as many options as they desired. If “Other” was selected, users were given the option to write in a response.

Figure 3—Employee Survey – Items Best Liked about Working for Angels Camp “Other” write-in responses: “Learning how facilities function.” The following graph shows a summary of responses to the request “Check the items that are the most challenging aspect of your job.” Users were permitted to select as many options as they desired. If “Other” was selected, users were given the option to write in a response. 0 2 4 6 8 10 12 14 16
Providing essential services to residents and visitors.

Being part of a team with fellow City employees.

Working on important projects.

Positive interactions with supervisors and managers.

A sense of accomplishment.

The positive direction in which the City organization is heading.

Other
Liked Best about Working for Angels Camp
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 34 Figure 4—Employee Survey – Most Challenging Aspects of Job “Other” write-in responses: “Backing from management,” “Limited budget to finish tasks properly,” and “Job stability and pay.”

3.4.2 Five Highest Ranking Statements
The following are the five highest ranking statements presented in descending order with 3 as the highest possible score and 1 as the lowest possible score.

Table 6—Employee Survey – Five Highest Ranking Statements Statement Mean Mode
Standard
Deviation
I believe City Departments largely react to crises. 2.8 3.0 .52 I experience positive working interactions with other City employees. 2.7 3.0 .48
The City has an effective process for listening to citizens or customer concerns. 2.3 2.0 .59
I receive sufficient training necessary to complete my job responsibilities. 2.1 3.0 .88
Management efforts on the part of my Department
enhance its productivity. 2.1 2.0 .72
0 2 4 6 8 10 12 14 16 18
Working with the public.

Understaffing.

Disconnected from City Hall goals.

Balancing workload.

Lack of support or recognition from management.

Outdated tools and technology.

Retaining employees.

Other
Most Challenging Aspect of Job
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 35 The following is a graph of the same information.

Figure 5—Employee Survey – Five Highest Ranking Statements

3.4.3 Five Lowest Ranking Statements
The following are the five lowest ranking statements presented in ascending order with 1 as the lowest possible score and 3 as the highest possible score.

Table 7—Employee Survey – Five Lowest Ranking Statements Statement Mean Mode
Standard
Deviation
The City has an effective process for listening to employee concerns.

1.4 1.0 .62
City goals and objectives have been clearly communicated to me.

1.7 1.0 .75
I am provided with the time and resources necessary to do my job.

1.7 1.0 .80
Information is shared effectively between management and staff.

1.7 2.0 .65
I believe City Departments function proactively. 1.7 1.0 .73

0.0 0.5 1.0 1.5 2.0 2.5 3.0
I believe City Departments largely react to crises.

I experience positive working interactions with other City employees.

The City has an effective process for listening to citizens or customer concerns.

I receive sufficient training necessary to complete my job responsibilities.

Management efforts on the part of my Department enhance its productivity.

Highest Ranked Statements
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 36 The following is a graph of the same information.

Figure 6—Employee Survey – Five Lowest Ranking Statements

0.0 0.5 1.0 1.5 2.0 2.5 3.0
The City has an effective process for listening to employee concerns.

City goals and objectives have been clearly communicated to me.

I am provided with the time and resources necessary to do my job.

Information is shared effectively between management and staff.

I believe City Departments function proactively.

Lowest Ranked Statements
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 37

3.5 RESPONSES FOR EACH STATEMENT
The following table presents all the employee survey statements with the calculation of the mean, mode, and standard deviation, along with the percentage of each type of response, including “Don’t Know / NA.” Table 8—Employee Survey – Responses for Each Statement
Statement Mean Mode
Standard
Deviation
Percent
Agree
Percent
Neutral
Percent
Disagree
Percent Don’t
Know / NA
I believe City Departments largely react to crises. 2.8 3.0 0.52 85% 10% 5% 0% I experience positive working interactions with other City employees. 2.7 3.0 0.48 65% 30% 0% 5% The City has an effective process for listening to citizens or customer concerns.

2.3 2.0 0.59 35% 50% 5% 10%
I receive sufficient training necessary to complete my job responsibilities. 2.1 3.0 0.88 40% 25% 30% 5%
Management efforts on the part of my Department enhance its productivity. 2.1 2.0 0.72 30% 50% 20% 0%
I receive clear and specific direction regarding my work assignments. 2.1 2.0 0.76 30% 45% 25% 0% There is good teamwork and communication between the different City Departments. 2.0 1.0 0.86 35% 30% 35% 0%
Management efforts by the City’s executive team (Administrator, Finance, and Administrative Service) enhance its productivity. 2.0 2.0 0.65 20% 60% 20% 0% I am provided with the equipment necessary to do my job. 1.8 1.0 0.89 30% 20% 50% 0% Information is shared effectively between management and staff. 1.7 2.0 0.65 10% 50% 35% 5% I believe City Departments function proactively. 1.7 1.0 0.73 15% 40% 40% 5% I am provided with the time and resources necessary to do my job. 1.7 1.0 0.80 20% 30% 50% 0% City goals and objectives have been clearly communicated to me. 1.7 1.0 0.75 15% 35% 50% 0% The City has an effective process for listening to employee concerns. 1.4 1.0 0.62 5% 30% 55% 10% City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 38

3.6 OPEN-ENDED QUESTION #1: “WHAT OPPORTUNITIES DO YOU SEE FOR THE CITY IN THE NEXT THREE YEARS?”
Responses included seeing opportunity for growth and correction of past deficiencies.

Employees commented on the need to develop the tax base and revenue necessary to provide quality essential services and hope that the City can promote growth to improve many of the conditions that hamper positive and productive work, such as the need to update technology.

Another opportunity mentioned was to enhance appearance and recreational opportunities, improve signage to enhance access to the historic downtown, and enhance traffic circulation (transportation).

Responses to this question also included “none,” which is clearly a discouraged point of view.

Another response said “I don’t see any” unless the sales taxes and rate increases are approved.

Responses to this question also reflected deep discouragement about employee morale, seeing a need to improve it so that more employees do not leave. More than one response noted the unsettling aspects of the unknown about what is happening to public safety, other jobs, and careers with the City. A response also questioned the City Council’s understanding of the day-today job that police must perform in the City and the loss of long-time police officers in the department due to pay issues and an outdated memorandum of understanding.

Responses noted how much negativity employees must take in, along with grave concerns, again, about the City’s overall financial situation. Concerns were also mentioned about the choices that have been made about funding one set of services over another. Responses included questioning of expenditures during these difficult fiscal times for items employees see as less critical to the community than public safety and/or public infrastructure.

One response to this question included praise for the new City Administrator’s efforts, noting the change in City employee attitude and work ethic just because of the new administrator. She is given credit for caring about her employees, wanting to change a lot of bad habits that employees have, and caring about the image of the City and how she can help to make it a better place to visit and live. This response saw the administrator’s office as always open for ideas and questions and hoped that a big change could be seen in the next three years, “IF” it happens.

3.7 OPEN-ENDED QUESTION #2: “WHAT CONSTRAINTS DO YOU SEE FOR THE CITY IN THE NEXT THREE YEARS?”
Of the 20 responses provided for this question, 40 percent cited employee retention as a constraint. A response mentioned negative remarks and actions by the City Council and Executive Management as a constraint leading to staff members finding other jobs or taking early retirement. Another comment cited funding and the Council’s attitude. Pay and benefits and lack of raises also contributed to the loss of employees. Responses also noted the loss of City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 3—Overview of the Departments and Employee Survey Results page 39 experienced employees being replaced by those with less experience and knowledge about the City. This was a repeated theme in the comments related to the need to retain qualified employees.

One employee saw constraints over the course of the next three years in crippling infrastructure, no funds, limited staff, poor leadership and management, and a majority of staff leaving and/or retiring.

Responses mentioned more working hours with less pay, no money budgeted for equipment or jobs, funding, and public support. A response expressed concern about how the Chief of Police will be replaced and argued that the City already has two current officers with the qualifications to be Chief instead of hiring “the next best thing” from outside the Department.

Other notes concerned constraints related to affordable housing, the community’s infrastructure, and keeping money in the City (by having a Target or Walmart), as well as the need to develop reasons for people to visit Angels Camp, such as concerts, theatre, or other special events.

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City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 41 SECTION 4—ANGELS CAMP’S FINANCIAL POSITION: THE GOOD AND

THE BAD
As is the case with numerous cities, the City of Angels is still feeling the effects of the Great Recession of 2008. A January 2016 National Association of Counties economic report of California counties measuring four economic measures—jobs, unemployment rate, total economic output, and housing prices—indicated that Calaveras County had not yet regained its pre-recession peak in those four areas of measurement.2 For the City specifically, General Fund revenues, net of transfers, were below pre-recession levels until FY 15/16, when they increased approximately 3.6 percent above pre-recession levels.

This is compared to an approximate 20 percent General Fund revenue increase, net of transfers, for Calaveras County for the same period. As the economy continues to improve, it is essential that the City optimize its current and future financial stability through the implementation of sound fiscal policies and practices.

The following section presents a general financial analysis of the City and provides financial findings and recommendations to improve the City’s fiscal health. The analysis focuses on the General Fund, Water Funds, Wastewater Funds, and Transportation and Other Funds, since their activity is considered material to City financial activity.

4.1 FINANCIAL REVIEW APPROACH AND ASSUMPTIONS

4.1.1 Approach
The approach used for the financial review consisted of analysis of various documents, including the following:
 City’s budgets
 Comprehensive Annual Finance Reports (CAFR)
 Springbrook financial system reports
The review also included interviews with the Council, City Administrator, interim and newlyhired Finance Officers, and various other City department heads. The information gathered from these sources was used to create many spreadsheets to help identify positive and negative areas and trends where more in-depth analysis was needed. The spreadsheets compared budget to actual audited revenue and expenditure activity for FY 16/17 and unaudited budget to actual revenue and expenditure activity for FY 17/18. The information was further separated into

2 Source: https://www.naco.org/resources/county-economies-2016-widespread-recovery-slower-growth City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 42 spreadsheets that separated the activity into that relating to the General Fund and Total City All Funds. These spreadsheets are presented in Appendices 1 and 2.

The revenue information is reflected in the following categories:
 Taxes
 Property taxes
 Sales tax
 Transient occupancy tax (TOT)
 Real property transfer
 Other taxes
 Licenses and permits
 Intergovernmental
 Charges for services
 Fines and forfeitures
 Rental
 Use of money and property
 Other
 Connection fees
 Transfers in
The expenditure information is reflected in two different formats. One is by department to analyze how the various departments have managed their respective budgets. The second is by category, which consists of the following:
 Salaries and benefits
 Operations and maintenance
 Capital outlay
 Transfers out
 Capital improvement projects
This categorical reflection provides an indication of how effectively these functions are being managed across departmental lines Citywide and within the General Fund.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 43 Additionally, tables were developed to reflect General Fund, Water Funds, Wastewater Funds and Transportation/Other Funds summarized revenue, expenditure, and fund balance / net assets amounts over the past five years. The fund balance / net asset amounts are reported in total as of the beginning and the end of each respective fiscal year. Additionally, the unassigned portion of the total fund balance / net assets is also reflected as of the beginning and the end of each respective fiscal year. The unassigned fund balance / net assets represent the most flexible and available results of operations. The unassigned classification is one of five fund balance classifications required by Governmental Accounting Standards Board (GASB), which is a nationally recognized organization that sets national governmental accounting standards. These tables are reflected in this section of the report and in Appendices 3 through 6.

As defined by the GASB, fund balance represents reserves that have accumulated and can be used for specific expenses where revenues are insufficient. Per standards established by GASB Statement 54, fund balance should be segregated into the five following classifications:
 Non-spendable – includes amounts that cannot be spent because the amount supports other entity assets, such as inventories
 Restricted – includes amounts that can be spent only for the specific purposes stipulated by constitution, external resource providers, or through enabling legislation
 Committed – includes amounts that can be used only for the specific purposes determined by a formal action of the government’s highest level of decisionmaking authority  Assigned – includes amounts for government specific purposes that do not meet the criteria to be classified as restricted or committed  Unassigned – includes all residual spendable amounts not contained in the other classifications.

Citygate created spreadsheets that reflect fund balance amounts over an extended time, which provided a quick indication of the City’s financial trend and also helped to focus areas of Citygate’s review. These spreadsheets can be found in Appendices 3 through 6.

Citygate’s research methodology also included reviewing various municipal finance organizational websites, including the California Society of Municipal Finance Officers (CSMFO), the Government Finance Officers Association (GFOA), the International City/County Management Association (ICMA), the GASB, and Calaveras County, as well as State and federal organizational websites, including the California State Controller, California Department of Finance, California Public Employees’ Retirement System (CalPERS), the US Census Bureau, and various comparable city websites to provide comparative data for this report.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 44

4.1.2 Assumptions
The City has experienced several staff changes over the past few years, especially in the Finance Department. This has resulted in differing financial reporting formats and classification of data in some of the years reviewed for this report. This loss of institutional knowledge required Citygate to make some assumptions in this report. The assumptions include:
 The reclassifications of the inconsistent financial data format based on discussions with City staff are materially correct.
 The financial information provided to Citygate is up to date and accurate for the period agreed upon by Citygate and the City and is in accordance with generally accepted accounting principles.
 The financial information used by Citygate to complete the detailed financial review is the information received by Citygate either via Dropbox or email from the City prior to September 1, 2018.
 The City’s audited financial report amounts are correct and should be used for actual amounts for budget-to-actual comparisons.
 The adopted budget amounts are correct and should be used for budget amounts for budget-to-actual comparisons.
 The department format used in the City’s audited financial reports should be used in the comparison spreadsheets to reflect the correct actual amounts.  FY 17/18 actual amounts were assumed to be equal to the budget due to the lack of solid year-end closing information prior to September 1, 2018. Fiscal year information received after September 1, 2018, received a general summary review to identify material changes from the budget. A summary discussion of material changes is included in this report.
 Prior period audit adjustments are assumed to be correctly calculated and recorded for the General Fund, Water Funds, Wastewater Funds, and Other Funds. These various adjustments dealt with GASB 68 reporting requirements and revenue corrections identified after the close of the fiscal year.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 45

4.2 GENERAL FUND REVIEW OF REVENUES, EXPENDITURES, AND RESERVES – PAST,

CURRENT, AND FUTURE

4.2.1 Past Activity – FY 12/13 through FY 16/17
Revenues
Citygate’s analysis will separate regular operating revenues from transfers in revenues. Transfers in revenues are revenues recognized in other funds which are then transferred to the General Fund, or Projects Fund, where the money is spent. When revenues are not realized, the transfers are not made, thus skewing averages, which include these revenues.

Regular Operating Revenues
City regular operating revenues are accounted for in the following categories:
 Taxes
 Property taxes
 Sales taxes
 Transient occupancy tax (TOT)
 Real property transfer taxes
 Other taxes
 Licenses and permits
 Intergovernmental
 Charges for services
 Fines and forfeitures
 Rental
 Use of money and property
 Other
Actual General Fund collections for these categories totaled approximately $13.7 million from FY 12/13 through FY 16/17. This averages approximately $2.7 million per year and an average annual growth rate during this period of approximately 5.6 percent. The budgeted amount for these revenues over this five-year period totaled approximately $12.5 million. This averages approximately $2.5 million per year and an annual growth rate of approximately 5.4 percent.

This has resulted in an average annual budget-to-actual variance of approximately 8 percent.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 46 This indicates that the City has done a fair job in estimating the actual collection for these revenues. Budget-to-actual variances are inevitable, especially concerning revenue estimates.

Although there is no formal best practice for budget-to-actual variances, striving for a goal of between 2 and 3 percent is considered to be normal based on Citygate’s experience.

The following is a more detailed discussion of some of the material individual areas of the various revenue categories.

Property Taxes
Property tax revenue is received by the City based on the assessed value of real and personal property within the City’s jurisdiction. Per Proposition 13 passed by voters in 1978, the taxable value on real property is generally limited to 1 percent of the assessed value. This percentage can be increased by voter-approved general and special assessment overrides specific to a jurisdiction.

Between FY 12/13 through FY 16/17, the City collected a total of approximately $3.7 million in property taxes, or an average of approximately $740,000 annually. Comparatively, the total budget was approximately $3.6 million, or approximately $720,000 annually. This resulted in an average annual budget-to-actual variance of approximately 2.8 percent. This indicates good budget estimation procedures are used by the City. On average, property tax revenues have grown 2.6 percent annually. Property tax revenue constituted approximately 27 percent of General Fund regular operating revenues.

Sales Taxes
Sales tax revenue is received by the City based on all taxable retail sales within the City jurisdiction at the rate of 1 percent of the sale amount. The City also receives sales tax revenue based on taxable retail sales that are made outside of California but where the product is used in California. This is called a use tax, which is received into the County and State pools. As is the case with all incorporated jurisdictions, the City receives a percentage of collections of these pools based on the jurisdiction’s population of the total pool population. There have been State legislative changes that have impacted how sales tax revenues are allocated and collected over the past five years, such as the Triple Flip, a very complicated process employed by the State to address a State budget crisis and the collection agreement with Amazon for online sales within the State.

Between FY 12/13 through FY 16/17, the City collected a total of approximately $4.2 million in sales tax, or approximately $840,000 annually. Comparatively, the total budget was approximately $4 million, or approximately $800,000 annually. This surplus variance averages approximately 5 percent annually and indicates fair budget estimation procedures; however, when considering the complexity of the Triple Flip complication, the variance is actually pretty City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 47 good. On average, sales tax revenues have generally been flat over the past few years. Sales tax constituted approximately 31 percent of General Fund regular operating revenues.

Transient Occupancy Tax
Transient occupancy tax (TOT) revenue is received by the City based on a percentage of the room rate charged by hotel/motel and other transient lodging (stays of less than 30 days). The City’s TOT rate is 10 percent. Per the City’s TOT ordinance, TOT revenues must be collected and remitted quarterly by the lodging establishment. Revenues are allocated 60 percent to the General Fund and the remaining 40 percent allocated equally to the road, emergency services, and tourism funds. The City has an agreement with the Calaveras Visitors Bureau and Film Commission (CVBFC) for marketing and tourism services and pays CVBFC 33 percent of 4 percent of the total TOT rate of 10 percent. This agreement will be discussed in more detail later in this report.

Between FY 12/13 through FY 16/17, the City collected a total of approximately $3 million in TOT, or approximately $600,000 annually. Comparatively, the total budget was approximately $2.9 million, or approximately $580,000 annually. This surplus variance averages approximately less than 4 percent annually and indicates relatively good budget estimation procedures. On average, TOT revenues have grown at a rate of approximately 5.7 percent over the past five years. However, TOT revenues peaked in FY 15/16 and have begun to reveal a downward trend in recent years. This trend is anticipated to continue into the near future. Data from FY 17/18 shows all lodging sites down from the previous year by 5.76 percent. TOT constituted approximately 22 percent of General Fund regular operating revenues.

Intergovernmental Revenues
Intergovernmental revenues consist of various revenues received from other governmental jurisdictions. Prior to FY 16/17, collections in this category were relatively small. However, in FY 16/17, the City received approximately $280,000 in State reimbursement relating to the City’s fire strike team operation. This revenue is used to cover the cost of City resources dispatched to assist State-wide fire emergencies. Per discussion with Fire management staff, priority is placed on ensuring that local fire-related needs are addressed when determining whether to send crews to other jurisdictions. Intergovernmental revenues for the period of FY 12/13 through FY 16/17 constituted approximately 5.3 percent of General Fund regular operating revenues.

Transfers In
Transfers in revenues represent amounts transferred into the General Fund, or Projects Funds, from other funds where they are expended. In some cases, the expenditures remain in the General Fund and the revenues to pay for these expenditures are reflected as transfers in. The City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 48 revenues collected in the other funds are reflected in the applicable fund as regular operating revenues, so reflecting the transferred revenues would result in an overstatement of Citywide regular operating revenues. For this reason, transfers in revenues are treated as supplemental or other financing sources in financial reporting. In some cases, the expenditures are allocated or transferred to the other funds receiving supportive services from the General Fund as opposed to transferring the revenues into the General Fund. Either treatment conforms to the GFOA’s recommendation to allocate indirect costs. However, the treatment of transfers in by the City has been inconsistent over the past five years due to the change of expenditure allocation methodologies. Consequently, transfers in have had very wide fluctuations due to the wide expenditure fluctuations, and extensive time would be required to restate the expenditure and revenue numbers to develop a true five-year trend, so this was not completed by Citygate.

Expenditures
During the review of City expenditures between FY 12/13 and FY 16/17, Citygate discovered that the City used inconsistent cost allocation methodologies when establishing the budget and recording actual expenditures. For example, for FY 13/14 and FY 14/15 in the general government department grouping, which consists of general administration departments such as Council, Attorney, City Administrator, and Finance, the adopted budget amounts were relatively consistent; however, the allocation of some of the actual costs for these administrative departments were allocated directly to funds outside of the General Fund. Consequently, when actual general government expenditures are compared for FY 13/14 and FY 14/15, there is a significant decrease in expenditures of nearly $1 million. Determining apples-to-apples comparisons of these expenditures would require significant time for Citygate to develop, and given the staff changes in the Finance Department, it would also be very difficult and timeconsuming for current Finance Department staff to complete. Consequently, salaries and benefits and operations and maintenance were not analyzed independently for this period.

Expenditures for FY 14/15 through FY 16/17 seems to be more consistent with cost allocation methodologies, and based on the last three years, department expenditures were within budget estimates, for the most part. This is a good indicator that the various departments responsibly managing their respective budgets.

Expenditures for capital projects seem minimal and were not in a central place, which made capital expenditures difficult to identify. As a part of this project, Citygate prepared an example of a Capital Improvement Plan (CIP) model to assist the City in identifying and monitoring capital improvement projects going forward.

Reserves
Reserves reflect the results of operations within a fund. The terms fund balance or net assets are also used to represent reserves. Reserves are the difference between the revenues collected and City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 49 the expenditures made at the end of the fiscal year. Per standards established by the GASB, which sets national governmental accounting standards, fund balance should be segregated into the five classifications previously discussed.

The Government Finance Officers Association (GFOA), a nationally recognized organization that identifies and provides best financial practice recommendations to municipal organizations, recommends that an unassigned fund balance in the General Fund be maintained at a level that is at least two months, or approximately 17 percent, of General Fund expenditures or revenues.

Per the City FY 16/17 audited financial report, the unassigned fund balance totaled approximately $973,000, or approximately 29 percent of General Fund expenditures. Although the FY 16/17 unassigned fund balance exceeded the levels recommended by the GFOA, it has been reduced from approximately $1.4 million in FY 12/13, or approximately 30 percent, due to the City’s practice of deficit spending. Deficit spending occurs when the City spends more in a fiscal year than the revenues collected in the fiscal year. This is not a financially sound best practice and should be discontinued.

The potential consequences of continuing this deficit spending pattern are discussed later in this report. Additional reserves, which are necessary for a strong financial position and not currently identified or funded by the City, include:
 Pension/health
 Capital replacement (equipment)
 Deferred building construction and maintenance (water/wastewater, which is approximately $47 million)
 Labor agreement costs
 Workers’ compensation and general liability
 Emergencies (natural disasters)
Policies should be developed to build some of these additional reserves to assist the City to establish and maintain stable financial health.

4.2.2 Immediate Prior Year Activity – FY 17/18
During Citygate’s analysis, the City was in the process of completing the year-end close for FY 17/18. Numerous year-end accruals had not been completed and, as such, Citygate based its initial analysis for FY 17/18 on budget estimates where trend indications could not be reliably made based on actual amounts. Revenues and expenditures were analyzed based on the same categories discussed in the previous “Past Activity” sub-section. Transfers in and transfers out City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 50 are discussed separately from regular operating revenues and expenditures due to their operational distinction discussed previously. The focus of the following section is FY 17/18.

The City furnished Citygate with updated financial information on September 4, 2018, for FY 17/18. The timing of submitting the Draft Report did not allow time to complete a detailed analysis as was performed with the initial information received; however, material changes and impacts are summarized in a separate paragraph following this section.

Revenues
Regular Operating Revenues
General Fund FY 17/18 collections for all regular operating revenue categories, including transfers in, are expected to total approximately $3.4 million per budget documents. Regular operating revenues (revenues excluding transfers in) are expected to total approximately $3 million, based on budget assumptions. This would result in a decrease from FY 16/17 actual amounts of approximately $50,000, or 1.7 percent. However, some relatively large revenue and expenditure accruals have yet to be completed, which could change this outcome.

The following is a more detailed discussion of some of the material individual areas of the various revenue categories. These following revenue categories constitute approximately 94 percent of General Fund operating revenues.

Property Taxes
Property tax revenue is estimated to be approximately $45,000, or 5.7 percent above the FY 16/17 actual. This increase is higher than past years and seems to be driven by increased assessed values. Property tax revenues continue to constitute approximately 27 percent of regular operating revenues in the General Fund.

Sales Taxes
Sales tax revenue is estimated to only slightly improve over the FY 16/17 estimate, increasing approximately $4,000. The Triple Flip complication discussed previously ended in FY 16/17; however, this could be improved by the sales tax true-up payment that is typically received in August and accrued to the prior fiscal year. For FY 17/18, sales tax revenues constitute 27 percent of regular operating revenues in the General Fund.

Transient Occupancy Tax
Transient occupancy tax (TOT) revenue for FY 17/18 is estimated to be down approximately $9,000, or 1.4 percent when compared to the FY 16/17 actual. The amount could also be impacted by the year-end audit currently being worked on by City staff and independent auditors. Growth in prior years has averaged approximately 5.7 percent and more recently has City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 51 begun to slow and decline. TOT revenues constitute approximately 21 percent of General Fund regular operating revenues for FY 17/18.

Intergovernmental Revenues
Intergovernmental revenues, which is the next largest General Fund revenue category, consist of State reimbursements related to fire services. For FY 17/18, revenues are expected to be approximately $11,000, or 3.6 percent more than what was received in the prior fiscal year due to an increase in assistance provided to the State. Intergovernmental revenues for FY 17/18 constitute approximately 10.3 percent of General Fund regular operating revenues.

Licenses and Permits
Revenues from licenses and permits include areas such as franchise fees, business licenses, and building/planning permits. When compared to the prior fiscal year, licenses and permits are expected to be down slightly, approximately $751 or 0.3 percent. This slight decline is due to expected decreases in franchise fee and building permits collections that are expected to be partially offset by expected increases in planning fee collections. Licenses and permits constitute approximately 8.9 percent of General Fund regular operating revenues for FY 17/18.

Transfers In
Revenues in the transfers in category are expected to grow approximately $14,000, or 4.6 percent. This is due to increases in community support and actions of the Calaveras Visitors Bureau. Total transfers in for FY 17/18 are expected to be $328,000, which is 9.6 percent of total General Fund revenues, including regular operating revenues and transfers in revenues.

Expenditures
General Fund expenditures, inclusive of regular operating expenditures and transfers out, are anticipated to be approximately $3.6 million. No transfers out expenditures were anticipated for FY 17/18. If expenditure assumptions are correct, FY 17/18 would be higher than FY 16/17 actual amounts by approximately $160,000, or 4.7 percent. The primary reason for the increase is the assumption that salary and benefits will be spent as budgeted. However, per preliminary information from City staff, approximately $189,000 in General Fund salary savings are anticipated, primarily in the Administration and Finance and Fire Departments. This amount, however, does not reflect salary expenditure accruals, which have not yet been completed by City staff.

This report used the department groupings reflected in the City’s audited financial report as opposed to the City financial system reports because the City’s actual amounts and the audited financial report amounts did not match. If Citygate’s past experience is any indication, this is the result of the City not posting the final audited numbers to its trial balance. Although not unusual, City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 52 it is recommended that audit adjustments be incorporated into the City’s trial balance once the audit is complete to ensure that actual amounts listed in the budget document are consistent with audited amounts. The audited financial statement groupings and the respective individual departments are as follows:

Table 9—Audited Financial Statement Groupings and Individual Departments Function Category Department
General Government City Officials
City Attorney
Administration and Finance
Public Ways and Facilities/Transportation Engineering
Building and Planning
Street Sweeping & Maintenance
Public Works
Public Safety Fire
Fire Strike Team
Police
Community Development Museum
Calaveras Visitors Bureau
Community Support
Parks
Table 10 reflects a comparison of anticipated FY 17/18 expenditures and the actual FY 16/17 expenditures by department.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 53 Table 10—Department Expenditure Comparison – FY 16/17 to FY 17/18 Expenditure Departments
FY 16/17
Actual
FY 17/18
Estimate
General Government 429,132 495,413
Public Ways Facilities/Transportation 244,322 270,439
Community Development 346,342 358,589
Public Safety 2,245,717 2,362,539
Capital Outlay 93,242 60,929
Debt Service - -
Principal 48,876 22,450
Interest and Fiscal Charges 4,710 2,394
Total Expenditures 3,412,341 3,572,753
Percentage Growth from Prior Fiscal Year 2.5% 4.7%
Table 11 provides the comparative FY 16/17 and FY 17/18 amounts by expenditure category.

Table 11—Expenditure Category Comparison – FY 16/17 to FY 17/18 Expenditure Departments
FY 16/17
Actual
FY 17/18
Estimate
Salaries and Benefits 2,656,490 2,763,058
Operations and Maintenance 755,851 809,695
Total Expenditures 3,412,341 3,572,753
Percentage Growth from Prior Fiscal Year 2.5% 4.7%
Salaries and benefits constitute approximately 77 percent of General Fund expenditures for FY 17/18. If most of the salary savings identified by City staff remains after year-end accruals, salaries and benefits will increase approximately 4 percent over the prior year and total General Fund expenditures will increase approximately 4.7 percent over the prior year.

Reserves
As discussed previously, reserves reflect the results of operations within a fund. Based on the amounts reflected in the budget document, the City’s General Fund was expected to experience an operating deficit of approximately $214,000 for FY 17/18. If this result materializes, the City’s unassigned fund balance in the General Fund will be reduced to approximately $756,000, or 21 percent of expenditures. This continued pattern of deficit spending must be reversed to ensure that the City is financially healthy going forward.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 54 Updated Financial Information for FY 17/18
City staff provided updated financial information that included additional accruals and other unaudited adjustments. This information was not received in time to complete a detailed analysis to determine whether the adjustments were justified and rational. Although Citygate has not validated these adjustments, if these adjustments are correct, the City’s General Fund budgeted operating deficit of approximately $214,000 would be replaced by an operating surplus of approximately $27,000. This would primarily be caused by departmental salary savings.

However, as stated previously, Citygate is unsure if this new financial information includes all accruals required by generally accepted accounting principles.

4.2.3 Future Activity – FY 18/19 and Beyond
Unfortunately, the City’s recently adopted General Fund budget continues the deficit spending pattern established in prior years. Although the deficit spending was significantly decreased in the preliminary budget presented to the City Council, adjustments increased the deficit by almost $60,000. However, Citygate was informed that City staff was directed to bring back a budget amendment to City Council with further General Fund savings after new information had become available. As things stand prior to that budget amendment, budgeted revenues and expenditures for FY 18/19 total approximately $3.8 million and approximately $3.9 million, respectively. The budgeted deficit is approximately $73,000. This deficit spending pattern is unsustainable under normal circumstances, and when items such as rising retirement and health costs, deferred maintenance, potential economic downturns, and other best practice reserve level recommendations are considered, the City is in a very precarious financial position. Fortunately, there is time for the City to implement changes to reverse this trend and improve the City’s ongoing overall financial health, but the changes must be implemented as soon as possible.

Recommendations for these improvements are reflected in Section 5 of this report.

The following is a more detailed discussion of the City’s FY 18/19 budget relating to revenues, expenditures, and reserves.

Revenues
Regular Operating Revenues
General Fund FY 18/19 budgeted revenues total approximately $3.87 million, including regular operating revenues and transfers in. Regular operating revenues, which exclude transfers in, are expected to total approximately $3.93 million. This equates to an increase of approximately $365,000, or 12 percent, over FY 17/18 spread throughout most revenue categories.

Table 12 reflects a comparison of FY 18/19 budgeted revenues to FY 17/18 budgeted revenues.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 55 Table 12—Revenue Category Comparison – FY 18/19 to FY 17/18 Revenue Categories FY 17/18
Budget
FY 18/19
Budget
Property Taxes 815,576 811,000
Sales Tax 823,785 845,393
Transient Occupancy Tax 640,806 670,000
Real Property Transfer 12,000 12,000
Total Taxes 2,292,167 2,338,393
Licenses and Permits 265,500 350,200
Intergovernmental 312,666 382,375
Charges for Services 74,400 70,160
Fines and Forfeitures 12,000 14,000
Use of Money and Property 16,000 14,200
Other 55,231 223,918
Subtotal 3,027,964 3,393,246
Percentage Change from Prior Fiscal Year 6.0% 12%
Transfers In 327,879 477,167
Total 3,355,843 3,870,413
Percentage Change from Prior Fiscal Year -0.3% 15.0%
The following is a more detailed discussion of some of the material changes in individual areas of the various revenue categories. These following revenue categories constitute approximately 97 percent of General Fund operating revenues.

Property Taxes
Property tax revenue is estimated to be relatively flat when compared to last fiscal year. In previous fiscal years, the average annual property tax growth rate has been approximately 2.6 percent. Citygate was informed by City staff that this estimate was based on information received from Calaveras County. If the average annual growth rate was achieved, the City would realize a windfall of $15,000 to $20,000. FY 18/19 property tax revenues constitute approximately 24 percent of regular operating revenues in the General Fund.

Sales Taxes
Sales tax revenue is estimated to increase over the prior year budget by approximately $22,000, or 2.6 percent. Per City staff, this estimate was based on information received from the City’s third-party sales tax consultant. Based on collections over the past couple fiscal years, this City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 56 estimate seems reasonable. For FY 18/19, sales tax revenues constitute 25 percent of regular operating revenues in the General Fund.

Transient Occupancy Tax
When compared to the FY 17/18 budget, FY 18/19 transient occupancy tax (TOT) revenue is estimated to be up approximately $30,000, or 4.6 percent. Growth in prior years has averaged approximately 5.7 percent, but has declined over the past few years, so this estimate also seems reasonable. TOT revenues constitute approximately 20 percent of General Fund regular operating revenues for FY 18/19.

Licenses and Permits
Revenues from licenses and permits include areas such as franchise fees, business licenses, and building/planning permits. Licenses and permits are expected to be up approximately $85,000, or 32 percent, due to the franchise agreement with Cal-Waste. Licenses and permits constitute approximately 10.3 percent of General Fund regular operating revenues for FY 18/19.

Intergovernmental Revenues
Due to anticipated increased participation in State fire services reimbursement revenues, intergovernmental revenues are expected to increase by approximately $70,000, or 22 percent.

Per discussions with the Fire Chief, the City is only reimbursed when City firefighting staff is sent to assist with regional fires as requested by the State. Per the Fire Chief, some of these reimbursement funds can be used to enhance the City’s local firefighting efforts. The Fire Chief completes an analysis at the beginning of the budget year and at the mid-year point to ensure that utilization of this reimbursement program does not degrade the base level of fire protection for the City. If the determination is made that the funds to provide the enhanced local services are not expected to materialize, the enhanced services are ceased, and a report is provided to the City Council for a determination of whether the enhanced service levels should be maintained with other funding sources. Intergovernmental revenues for FY 18/19 constitute approximately 11.3 percent of General Fund regular operating revenues.

Other Revenues
Other revenues consist of rental income, parking citation revenue, and miscellaneous revenues.

Other revenues are expected to increase approximately $169,000 over the prior year due primarily to revenue from other funds to support the operational review project. Other revenues constitute approximately 6.6 percent of FY 18/19 General Fund regular operating revenues.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 57 Transfers In
Revenues in the transfers in category are expected to grow approximately $149,000, or 46 percent. This is due to increases in the transfer of State fire service reimbursement expected to be used to enhance local fire service. Total transfers in for FY 17/18 are expected to be $477,000, which is 12.3 percent of total General Fund revenues, which includes regular operating revenues and transfers in revenues.

Expenditures
Regular Operating Expenditures
General Fund expenditures, including regular operating expenditures and transfers out, are anticipated to be approximately $3.94 million for FY 18/19. Regular operating expenditures are budgeted at approximately $3.82 million. This represents an increase of approximately $251,000, or 7 percent, above the prior fiscal year. The increase is primarily due to the addition of approximately four full-time equivalents (FTEs) to the Fire Department. These FTEs are all parttime employees who will be funded through State reimbursement revenues and who represent enhanced service levels.

Transfers Out
The transfers out for FY 18/19 of $120,000 are comprised entirely of a new amount anticipated to be transferred for revenues received from the State for fire service assistance. This amount will be used to enhance local fire service. There were no transfers out budgeted for the General Fund in FY 17/18. Total transfers out for FY 18/19 are approximately 3 percent of total General Fund expenditures, which includes regular operating expenditures and transfers out expenditures.

Table 13 reflects a comparison of budgeted FY 17/18 expenditures and the budgeted FY 18/19 expenditures by department.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 58 Table 13—Department Expenditure Comparison – FY 17/18 to FY 18/19 Expenditure Departments
FY 17/18
Budget
FY 18/19
Budget
General Government 495,413 523,210
Public Ways and Facilities / Transportation 270,439 183,692 Community Development 358,589 336,831
Public Safety 2,362,539 2,694,221
Parks and Recreation - -
Capital Outlay 3,398 52,595
Debt Service - -
Principal 22,450 -
Interest and Fiscal Charges 2,394 -
Subtotal 3,515,222 3,790,549
Percentage Growth from Prior Fiscal Year 1.4% 7.8%
Miscellaneous Transfers Out - 120,000
Total Expenditures 3,515,222 3,910,549
Percentage Growth from Prior Fiscal Year 1.4% 11.2%
Table 14 provides the comparative FY 17/18 and FY 18/19 amounts by expenditure category.

Table 14—Expenditure Category Comparison – FY 17/18 to FY 18/19 Expenditure Categories
FY 17/18
Budget
FY 18/19
Budget
Salaries and Benefits 2,763,058 2,955,830
Operations and Maintenance 809,695 867,994
Transfers Out - 120,000
Total Expenditures 3,572,753 3,943,824
Salary and Benefits Percentage Growth from Prior Fiscal Year 4% 7% Salaries and benefits constitute approximately 75 percent of total General Fund anticipated expenditures in FY 18/19, down from the FY 17/18 amount of 77 percent due primarily to the addition of the transfer out amount that is actually an expenditure duplication because of accounting practices.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 59 General Fund Cost Allocation Process
Allocation of indirect costs is a GFOA best practice to reflect true operational costs of activities.

The City’s FY 18/19 methodology consists of the following:
 City Council and City Attorney are allocated one-third each to the General Fund, Water Fund, and Wastewater Fund. (Visitors Bureau, Community Support, Museum, Fire, and Police are not allocated.)
 Engineering, Administration and Finance, Building and Planning, and Public Works are allocated as follows:
 Salaries are allocated based on each employee’s time card. Allocation percentages are generally based on the employee’s duties. Each employee also has the ability to allocate their salaries to specific areas or projects if their workload varies from the normal workload.
 Non-payroll costs are allocated based on percentages developed on historic (prior year) experience. Certain non-payroll costs that are solely related to the General Fund are not allocated.

This process is normal for smaller cities. Larger cities typically engage a consultant to develop a formal cost allocation plan document, which is used as support for the allocation transfers/charges to other funds.

Reserves
Based on the assumptions that the amounts budgeted for revenues and expenditures will materialize and without accounting for the potential improved FY 17/18 results discussed previously, the City’s General Fund for FY 18/19 will experience an operating deficit of approximately $73,000. This result will reduce the unassigned fund balance in the General Fund to approximately $682,000, or 17 percent of expenditures. This continued pattern of deficit spending must be reversed. If the budget estimated materializes, the City will have reduced its unassigned fund balance in the General Fund by almost $287,000, or approximately 30 percent, from the beginning of FY 17/18 to the end of FY 18/19. This course is leading the City toward a financial cliff. It is imperative that changes be made now to ensure the City is financially healthy going forward. This point will be illustrated at the end of this section, when “take-no-action” scenarios are discussed.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 60

4.3 OTHER MAJOR FUNDS REVIEW OF REVENUES, EXPENDITURES, AND RESERVES –

PAST, CURRENT, AND FUTURE
The analysis for the other funds of the City is reported in a more condensed form due to the more function specific nature of the various fund operations.

4.3.1 Water Fund
Water operations for the City are accounted for in four different funds. They include Water Operation and Maintenance, Water Capital Improvement, Water Debt Service, and Water Capital Replacement. It is relatively straight-forward to determine what aspect of the City’s water operation is accounted for in each fund based on the fund name. For purposes of this analysis, Citygate combined the various water funds activity to make the report more concise.

Past Activity – FY 12/13 through FY 16/17
In reviewing the five-year activity from FY 12/13 through FY 16/17, revenue totaled approximately $7.9 million, or an average of approximately $1.6 million annually, compared to expenditures of approximately $7.6 million, or approximately $1.5 million annually. Revenues in the water funds consist primarily of rates and connection fees paid by users, and expenditures represent the cost of providing water services. Over this five-year period, revenues on average have outpaced expenditures; however, as Table 15 reflects, the last two years of this period reflected deficit spending, which is fiscally unhealthy absent a plan to address pitfalls. An example of a plan would be a situation where revenues are collected in one fiscal year, but the expenditure cannot be made until a subsequent fiscal year. This situation should be known in advance and an explanation developed to identify when the spending down of the net assets collected in previous fiscal years will cease without fiscally impacting the health of the fund(s).

City staff was unable to show such a plan to Citygate concerning the deficit spending in FY 15/16 and FY 16/17. Unplanned deficit spending is harmful to the City’s ability to maintain adequate provision of service to its customers. Expenditures consist of the various functions required to provide water services, with approximately $3.6 million, or 47 percent, being salary and benefit costs. The total costs also reflect depreciation costs, which are not a cash outflow but are an expense since depreciation is set aside to fund future capital replacement needs and should be supported by cash. Depreciation expense for FY 12/13 through FY 16/17 totaled approximately $654,000. Additionally, in 2014 the GASB required that municipal entities record future pension unfunded liabilities on their books. Development and recordation of these amounts were accomplished over FY 14/15 and FY 15/16 and are reflected as prior period adjustments in Table 15.

Table 15 also reflects that net assets of the water funds have been reduced approximately 8.5 percent during this period without any major capital improvements. Per City staff, Angels Camp City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 61 has a deferred maintenance backlog of over $24 million relating to water operations. Based on the current operations patterns and without a solid long-range plan, the future will be very bleak regarding water service provision.

Table 15—Multi-Year – Water Funds FY 12/13 to FY 16/17
Category
FY 12/13
Actual
FY 13/14
Actual
FY 14/15
Actual
FY 15/16
Actual
FY 16/17
Actual
Revenues 1,573,321 1,583,582 1,558,011 1,494,014 1,709,665 Expenditures 1,459,035 1,387,181 1,304,747 1,621,914 1,810,535 Prior Period Adjustments - - (184,461) (690,521) -
Net Operating Income (Loss) 114,286 196,401 68,803 (818,421) (100,870) Beginning Total Net Assets 7,736,209 7,850,495 8,046,896 8,115,699 7,297,278 Ending Total Net Assets 7,850,495 8,046,896 8,115,699 7,297,278 7,196,408 Beginning Unrestricted Net Assets 6,463,766 6,624,235 6,860,001 6,968,284 6,160,468 Ending Unrestricted Net Assets 6,624,235 6,860,001 6,968,284 6,160,468 6,068,608 Cash Balance (Except Agency Funds) 5,638,634 5,982,366 6,349,692 6,291,038 6,207,288 Current Activity – FY 17/18 and FY 18/19
Water operating activity for FY 17/18 was still being finalized at the time this report was being compiled. City staff had several revenue and expenditure accruals that needed to be completed.

As a result, it was decided to assume that the budget amounts listed in the adopted budget would be used in lieu of actual activity for analysis purposes. Based on this assumption, the City continues the deficit spending pattern beginning with FY 15/16. This is not financial best practice and can lead to the inability to adequately provide services in the future. The practice of deficit spending should be discontinued.

Revenues for the water funds for FY 17/18 are expected to be $1.65 million compared to expected expenditures of approximately $1.77 million, creating a deficit of approximately $133,000. This deficit will reduce the unrestricted new assets to approximately $5.9 million.

The deficit spending pattern continues with the adopted FY 18/19 budget. Revenues are estimated to be approximately $1.68 million compared to anticipated expenditures of approximately $1.85 million, resulting in an anticipated deficit of approximately $168,000, even greater than in FY 17/18. Additionally, as has been the case in previous years, very little has been done in the area of capital projects, indicating that revenues are not keeping pace with basic operations, let alone allowing funds to be set aside for capital needs. This is a further indication that revenues are not keeping pace with the basic needs of a healthy and successful water operation. This is going in the wrong direction, especially with over $24 million in deferred City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 62 maintenance looming on the horizon. Priority should be placed on developing long-range strategies to prevent a potentially disastrous situation.

Table 16 reflects the water funds operational activity for FY 17/18 and budget estimates for FY 18/19.

Table 16—Multi-Year – Water Funds FY 17/18 to FY 18/19
Category
FY 17/18
Estimate
FY 18/19
Budget
Revenues 1,646,653 1,681,000
Expenditures 1,779,685 1,849,036
Prior Period Adjustments - -
Net Operating Income (Loss) (133,032) (168,036)
Beginning Total Net Assets 7,196,408 7,063,376
Ending Total Net Assets 7,063,376 6,895,340
Beginning Unrestricted Net Assets 6,068,608 5,935,576
Ending Unrestricted Net Assets 5,935,576 5,767,540
Cash Balance (Except Agency Funds) 6,074,256 5,906,220

4.3.2 Wastewater Funds
Wastewater operations for the City are accounted for in four different funds. They include Wastewater Operation and Maintenance, Wastewater Capital Improvement, Wastewater Debt Service, and Wastewater Capital Replacement. It is relatively straight-forward to determine what aspect of the City’s water operation is accounted for in each fund based on the fund name. For purposes of this analysis, Citygate combined the various water funds activity to make the report more concise.

Past Activity – FY 12/13 through FY 16/17
In reviewing the five-year activity from FY 12/13 through FY 16/17, revenue totaled approximately $11.5 million, or an average of approximately $2.3 million annually, compared to expenditures of approximately $12.1 million, or approximately $2.4 million annually. Revenues in the wastewater funds consist primarily of rates and connection fees paid by users, and expenditures represent the cost of providing wastewater services. Over this five-year period, on average expenditures have outpaced revenues, and as reflected in Table 17, deficit spending has occurred in each of the fiscal years. As discussed previously, deficit spending is a fiscally unhealthy practice absent a plan to address pitfalls, and it compromises the City’s ability to provide effective services to its customers. City staff was unable to show such a plan to Citygate concerning the deficit spending in FY 12/13 through FY 16/17.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 63 Expenditures consist of the various functions required to provide wastewater services, with approximately $3.6 million, or 30 percent, being salary and benefit costs. The total costs also reflect depreciation cost, which are not a cash outflow, but are an expense since depreciation is set aside to fund future capital replacement needs and should be supported by cash. Depreciation expense for FY 12/13 through FY 16/17 totaled approximately $3.1 million. Additionally, in 2014 the GASB required that municipal entities record future pension unfunded liabilities on their books. Development and recordation of these amounts were accomplished over FY 14/15 and FY 15/16 and are reflected as prior period adjustments in Table 17.

Table 17 also reflects that net assets of the wastewater funds have been reduced approximately 38 percent during this period without any major capital improvements. Per City staff, Angels Camp has a deferred maintenance backlog of over $22 million relating to wastewater operations.

Based on the current operations patterns and without a solid long-range plan, the future will be very bleak regarding wastewater service provision.

Table 17—Multi-Year – Wastewater Funds FY 12/13 to FY 16/17 Category
FY 12/13
Actual
FY 13/14
Actual
FY 14/15
Actual
FY 15/16
Actual
FY 16/17
Actual
Revenues 2,223,399 2,252,554 2,324,868 2,265,254 2,469,142 Expenditures 2,470,398 2,304,795 2,267,124 2,353,366 2,616,305 Prior Period Adjustments - - (333,739) (658,012) -
Net Operating Income (Loss) (246,999) (52,241) (275,995) (746,124) (147,163) Beginning Total Net Assets 13,608,068 13,361,069 13,308,828 13,032,833 12,286,709 Ending Total Net Assets 13,361,069 13,308,828 13,032,833 12,286,709 12,139,546 Beginning Unrestricted Net Assets 1,994,112 956,596 1,127,569 798,758 302,933 Ending Unrestricted Net Assets 956,596 1,127,569 798,758 302,933 599,802 Cash Balance (Except Agency Funds) 1,667,245 1,870,751 1,801,473 1,970,427 2,194,328 Current Activity – FY 17/18 and FY 18/19
Wastewater operating activity for FY 17/18 was still being finalized at the time this report was being compiled. City staff had several revenue and expenditure accruals that needed to be completed. As a result, it was decided to assume that the budget amounts listed in the adopted budget would be used in lieu of actual activity for analysis purposes. Based on this assumption, the City expects to continue its deficit spending pattern through FY 18/19. As discussed previously, this is not financial best practice and can lead to the inability to adequately provide services in the future. The practice of deficit spending should be discontinued.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 64 Revenues for the wastewater funds for FY 17/18 are expected to be approximately $2.5 million, compared to expected expenditures of approximately $3 million, creating a deficit of approximately $502,000. This deficit will reduce the unrestricted new assets to approximately $98,000. This is dangerously low given the size of the wastewater operations. The funds have approximately $1.7 million in cash; liquidity could become an issue if major emergency repairs are required. To address this situation immediately, a plan consisting of a combination of fee increases or other revenue enhancements and expenditure reductions is needed.

The deficit spending pattern continues with the adopted FY 18/19 budget. Revenues are estimated to be approximately $2.4 million, compared to anticipated expenditures of approximately $2.9 million, resulting in an anticipated deficit of approximately $502,000. If the budget estimates for FY 18/19 materialize, the unrestricted net assets will go negative, as reflected in Table 18. Approximately $1.2 million would be available in cash; however, this does not leave much cushion for emergencies and indicates a wastewater operation that is in trouble.

Additionally, as has been the case in previous years, very little has been done in the area of capital projects, indicating that revenues are not keeping pace with basic operations, let alone setting aside funds for capital needs. This is a further indication that revenues are not keeping pace with the basic needs of a healthy and successful wastewater operation. This is going in the wrong direction, especially with over $22 million in deferred maintenance looming on the horizon. Priority should be placed on developing long-range strategies to prevent a potentially disastrous situation.

Table 18 reflects the water funds operational activity for FY 17/18 and budget estimates for FY 18/19.

Table 18—Multi-Year – Wastewater Funds FY 17/18 to FY 18/19 Category
FY 17/18
Estimate
FY 18/19
Budget
Revenues 2,499,263 2,387,352
Expenditures 3,001,288 2,889,346
Prior Period Adjustments - -
Net Operating Income (Loss) (502,025) (501,994)
Beginning Total Net Assets 12,139,546 11,637,521
Ending Total Net Assets 11,637,521 11,135,527
Beginning Unrestricted Net Assets 599,802 97,777
Ending Unrestricted Net Assets 97,777 (404,217)
Cash Balance (Except Agency Funds) 1,692,303 1,190,309
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 65

4.3.3 Transportation and Other Projects Funds
Operations in the City for transportation and other functions not previously discussed are accounted for in approximately 16 different funds, seven of which are transportation related and the remainder include functions such as lighting/landscaping/other assessment districts, impact fee related, TOT, and community development block grants. For purposes of this analysis, Citygate combined the various transportation and other funds activity to make the report more concise. Funds that were found to have issues are discussed separately in this report.

Past Activity – FY 12/13 through FY 16/17
In reviewing the five-year activity from FY 12/13 through FY 16/17, revenue totaled approximately $7.4 million, or an average of approximately $1.47 million annually, compared to expenditures of approximately $7.5 million, or approximately $1.5 million annually. Revenues in transportation and other funds consist primarily of other agency revenues, assessment district levies, and other special dedicated revenue sources, such as impact fees and TOT revenues.

Expenditures represent the cost of operating the various transportation and other special functions, with regulatory requirements related to the collection of the applicable special revenue. Over this five-year period, on average expenditures have outpaced revenues, and deficit spending has occurred in each of the prior fiscal years, except for FY 16/17, which had an operating surplus of approximately $207,000. This is due primarily to additional grants.

Additionally, because of the FY 14/15 audit, a prior period adjustment was made for grant revenue of approximately $606,000 that was recognized as received and should have been recognized as deferred, all of which is reflected in a prior period adjustment in Table 19.

Table 19 also reflects that the combined unassigned fund balance of the transportation and other funds activity funds have been zero or less over this period. This is not unusual for these types of funds because typically all fund balances are reflected as committed, reserved, or assigned and the cash is restricted to be used only in the areas specified by revenue collection requirements.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 66 Table 19—Multi-Year – Transportation and Other Funds FY 12/13 to FY 16/17 Category
FY 12/13
Actual
FY 13/14
Actual
FY 14/15
Actual
FY 15/16
Actual
FY 16/17
Actual
Revenues 890,220 1,668,135 1,881,898 1,251,797 1,676,402 Expenditures 949,441 1,793,968 1,723,193 1,594,203 1,469,669 Prior Period Adjustments - - (605,640) - -
Net Operating Income (Loss) (59,221) (125,833) (446,935) (342,406) 206,733 Beginning Total Fund Balance 2,370,360 2,311,139 2,185,306 1,738,370 1,395,964 Ending Total Fund Balance 2,311,139 2,185,306 1,738,371 1,395,964 1,602,697 Beginning Unassigned Fund Balance (13,268) (4,161) - - - Ending Unassigned Fund Balance (4,161) - - - -
Restricted Cash Balance (Except
Agency Funds) 1,381,554 1,070,440 772,602 427,150 793,955 Current Activity – FY 17/18 and FY 18/19
Transportation and other funds operating activity for FY 17/18 was still being finalized at the time this report was being compiled. City staff had several revenue and expenditure accruals that needed to be completed. As a result, it was decided to assume that the budget amounts listed in the adopted budget would be used in lieu of actual activity for analysis purposes. Based on this assumption, the City expects to continue to have operating surpluses through FY 18/19. This is due to the continued receipt of funding from the State under the Congestion Mitigation and Air Quality Improvement Program and the Regional Surface Transportation Program.

As the projects funded by these revenue sources are completed, the operating surpluses caused by these resources will be reduced.

Revenues for the transportation and other funds for FY 17/18 are expected to be approximately $5.3 million, compared to expected expenditures of approximately $4.8 million, creating a surplus of approximately $506,000. This surplus has been placed into an unassigned fund balance; however, operating surpluses from these types of funds are usually reflected as committed, reserved, or assigned during the audit process.

The operational surplus pattern continues with the adopted FY 18/19 budget. Revenues are estimated to be approximately $4.4 million, compared to anticipated expenditures of approximately $3.9 million, resulting in an anticipated operating surplus of approximately $429,000. If the budget estimates for FY 18/19 materialize, the unassigned fund balance will increase to approximately $938,000 by the end of FY 18/19. Although a positive operating result City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 67 has occurred, it should be stressed that the primary reason for the surplus operating results is the timing delay of projects.

The FY 17/18 updated information provided to Citygate reflects negative cash balances in the TOT-Emergency Services and TOT-Roads funds in a combined total of almost $100,000.

However, it is uncertain whether this situation will be remedied by the posting of accruals that have not been posted at this time.

Table 20 reflects the transportation and other funds operational activity for FY 17/18 and budget estimates for FY 18/19.

Table 20—Multi-Year – Transportation and Other Funds FY 17/18 to FY 18/19 Category
FY 17/18
Estimate
FY 18/19
Budget
Revenues 5,268,172 4,465,817
Expenditures 4,762,045 4,155,361
Prior Period Adjustments - -
Net Operating Income (Loss) 506,127 310,456
Beginning Total Fund Balance 1,602,697 1,392,853
Ending Total Fund Balance 2,108,824 1,703,309
Beginning Unassigned Fund Balance - (209,844)
Ending Unassigned Fund Balance (209,844) 100,612
Restricted Cash Balance (Except
Agency Funds) 1,300,082 1,610,538

4.4 BUDGET STABILIZATION BEST PRACTICES AND APPLICATION

4.4.1 Financial Policies
Although policies exist, the City lacks a policy manual that is comprehensive. A critical factor in achieving budget stabilization is the establishment of and compliance with comprehensive formal written financial policies and procedures. These policies should drive the fiscal activities of the City to maintain fiscal stability and health. Creation of these policies should be completed using industry best practices. Citygate recommends using the best practice recommendations established by the GFOA, a nationally recognized authority on municipal government financial operations. Financial policies should be formally adopted by the City Council and maintained in a policy manual that guides the fiscal operations of the City.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 68 The following are some best practice financial policy examples recommended by the GFOA:
 Debt management
 Capital planning
 Economic development incentives
 Grants
 Investment
 Revenue control
 Fund balance
 Internal control
In conjunction with the policy manual, the City should create an accounting procedures manual that outlines financial operational procedures. The base of financial procedures is established in the City’s municipal code; however, the accounting procedures manual should provide additional specificity as to authorized procedures. Accounting procedures manual examples include:
 Purchasing
 Accounts payable (including purchasing cards)
 Cash receipt and handling
 Accounting
 Accounts receivable
 Utility billing
 Business licensing
 Permitting
 Personnel
 Payroll
The establishment of an accounting manual that includes critical accounting policies and procedures is a GFOA best practice. The recommendation from the GFOA website follows:

GFOA Best Practice Recommendation:

Every government should document its accounting policies and procedures.

Traditionally, such documentation has taken the form of an accounting policies City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 69 and procedures manual. Thanks to advances in technology, even more effective methods are now also available for this purpose.

An appropriate level of management to emphasize their importance and authority should promulgate accounting policies and procedures. The documentation of accounting policies and procedures should be evaluated annually and updated periodically, no less than once every three years, according to a predetermined schedule. Changes in policies and procedures that occur between these periodic reviews should be updated in the documentation promptly as they occur. A specific employee should be assigned the duty of overseeing this process.

Management is responsible for ensuring that this duty is performed consistently.

The documentation of accounting policies and procedures should be readily available to all employees who need it. It should delineate the authority and responsibility of all employees, especially the authority to authorize transactions and the responsibility for the safekeeping of assets and records. Likewise, the documentation of accounting policies and procedures should indicate which employees are to perform which procedures. Procedures should be described as they are actually intended to be performed rather than in some idealized form.

Also, the documentation of accounting policies and procedures should explain the design and purpose of control related procedures to increase employee understanding of and support for controls.3
The GFOA website (http://www.gfoa.org) provides extensive detail regarding the best practice recommendations and rationale.

A crucial step in developing effective financial policies and procedures is ensuring that the policies and procedures are readily available and understood by all City staff. The consequences for not adhering to policies and procedures should be clearly conveyed, and City staff should be held accountable.

4.4.2 Financial Plan and Capital Improvement Plan Models Financial Plan Model
Citygate has developed a basic financial plan model that can be used by the City going forward.

The basic purpose of the model is to assist the City in maintaining a long-term focus when developing strategies and implementing financial decisions. The model provides financial operational information relating to previous years, the current year, and projections for the next five years. The model is developed using MS-Excel and can be amended by the City as needed.

3 http://www.gfoa.org/best-practices
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 70 The City will create financial assumptions based on past activity and known or anticipated activity and input them into the model. Based on the assumptions input, a summary of operational results and effects on operational reserves will be calculated automatically. A sample of the model’s summary page based on basic assumptions developed by Citygate is included as Appendices 7 through 10.

Capital Improvement Plan Model
Citygate has also developed a Capital Improvement Plan (CIP) model that can be used by the City to identify and plan for capital needs using a long-term focus. The current process used by the City to develop and budget for capital improvement is disjointed and difficult to follow.

Consequently, the City does not have a comprehensive understanding or plan for addressing current and future capital improvement needs. An attempt was made with the City’s FY 18/19 budget to identify capital improvement needs; however, it consisted simply of a list of projects.

The CIP model provided by Citygate includes a recommended CIP development process and model form document, which can be used to consolidate the various project costs, potential funding sources, and other pertinent project information, such as project history description, using a six-year window into a single document. This CIP document includes a project cost and funding summary supported by the detail for each identified and recommended project. Samples of the CIP process, project detail form, and project summary are included in Appendices 11 through 13. As is the case with the financial plan model, this CIP process and document will assist the City in making informed decisions to maintain good financial health and stability.

4.4.3 Other Best Practices
The GFOA has developed approximately 200 best practice recommendations related to municipal financial operations.4The Finance Department staff should review this list and use it as a guide when developing written policies for the City. One specific area identified by Citygate during its review is the lack of overall Citywide goals and performance measures to reflect how the departments are meeting the Citywide goals. One recommendation of this review is the enhancement of the development and usage of performance measures as a tool to gauge operational effectiveness. The following is the GFOA’s best practice recommendation for performance measures:

Background
Performance measures are used by governments to collect information about operational activities, achievement of goals, community conditions, or other environmental factors to better understand a situation and make informed decisions. Regardless if an organization

4 The list and the detailed recommendations can be viewed on the GFOA website at http://www.gfoa.org/bestpractices-z.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 71 has a centralized collection system for performance measures, the use of performance data should be integral to an organization’s decision-making processes and leaders within an organization should set expectations that key decisions are supported by evidence. For optimal use, performance measures need to be developed considering the potential audience for the information. As a result, organizations need to identify and track measures at an operational, managerial, policy making, and community level.

GFOA Recommendation
GFOA recommends all organizations identify, track, and communicate performance measures to monitor financial and budgetary status, service delivery, program outcomes, and community conditions.

When identifying performance measurements, governments should focus on making sure that measures meet the following conditions:

Useful – measures should provide information that is helpful to decision making, understanding, or accountability efforts.

Relevant – measures can be clearly linked to the service delivery/program outcomes that they are intended to measure, appropriate for the outcome being measured, and are readily understandable.

Reliable – collection methods and measure definitions need to be understood so stakeholders can rely on the information.

Adequate – ensure enough and also an appropriate variety of measures are used to measure performance and that measures do not incentivize behavior that adversely impacts the measures – such as a quantity versus quality scenario.

There is often not a single measure that can provide sufficient context and understanding.

Collectible – measures are readily available and do not involve excessive time/effort to collect.

Consistent – measures can be regularly collected to track outcomes over time and avoid the need to continuously identify new measures.

Environment – measures includes variables related to externalities that impact service delivery and program performance.

Responsibility – clearly identify responsibilities for collection, storage and dissemination of the data.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 72 Systems – existing data collection capacities are leveraged appropriately, or new systems are identified in order to ease the burden of data collection.

Further, when identifying and using performance measures, organizations may find it helpful for comparison purposes or a recognized standard to assess current outcomes, facilitate discussion or share ideas that lead to improvement efforts. However, governments must recognize the challenges and potential misrepresentations that can occur without careful considerations. For example, most governments exist in a unique environment and performance data is subject to a variety of contributing factors that may or may not be present in comparison data. In addition, many measures may seem similar, but have a different definition of how the measure is calculated making a true comparison impossible. Once collected, governments should ensure that measures are communicated and well understood. This includes communication both internally and externally.

When communicating performance measures internally ensure the following:

Expectations – clearly communicate how performance measures will be utilized in decision-making and across all levels of the organization.

Purpose – emphasize that performance measures are used to inform decisions and facilitate improvement and understanding. Governments should be careful to avoid performance measures that are collected to simply show achievement for the purpose of soliciting recognition or rewards. Similarly, less than favorable outcomes should be evaluated to understand the root cause of the issue and avoid quick punitive actions as this will make accurate data collection efforts more difficult in the future.

Clarity – clearly articulate the performance measures, including both expected results/targets and actual results.

Data Integrity – the source of the data and how the data is interpreted or used to draw conclusions should be clearly articulated.

Context – provide background on why these particular performance measures were chosen, such as cost, timeliness, availability, etc.

Production – reference sources of performance measures and how the measures were collected.

Dissemination – ensure performance measures are distributed throughout all levels of the organization and are made readily available.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 73 When communicating performance measures externally the following should items should be addressed to ensure measures are readily available and accessible:

Delivery – how and where will the performance measures be communicated.

Audience – identify who the primary audience of the information will be.

Format – what is the best way to present the information.

Frequency – how often will the performance measures be communicated/updated.

Clarity – explain the exact source of the data, how the calculations were conducted and why, what the performance measures show, both expected results/targets and actual results.

Context – provide background on why these particular performance measures were chosen, why, if any target measures were set and why, and what the results mean to operations, service levels, or community outcomes.5 City staff provided Citygate with a performance measures template; however, the completed performance measures are not included in the budget document or on the City’s website.

Performance measures provide insight into how the departments are achieving their goals, which should be developed based on Citywide goals established by the City Council. There was no evidence shown to Citygate that this is currently happening.

4.5 SALES TAX OVERRIDE
The City has a 0.5 percent sales tax override that has qualified for the November 2018 ballot. If it passes, the City anticipates generating approximately $400,000 per year. Based on the procedures that would be required to implement the change, the City would probably only see approximately $100,000 in FY 18/19 and the full amount of approximately $400,000 beginning in FY 19/20. This would help to address some of the budgetary issues facing the City and provide the City with some breathing room to develop long-term plans to address the financial issues going forward. If the measure passes, Citygate strongly recommends that a strategic, longterm focus plan be developed prior to expending any of the funds received. There are several major issues that the City needs to address in the coming years, and it would not be in the best interests of the City to commit this funding, if received, to short-term solutions at the risk of potentially disastrous consequences overall.

5 http://www.gfoa.org/performance-measures
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Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 74

4.6 TRANSIENT OCCUPANCY TAX ADJUSTMENT
Transient occupancy tax (TOT) is collected per Chapter 3.12 of the City’s municipal code.

Administration, including collection and auditing to ensure remittance accuracy and compliance, is the responsibility of the City’s finance officer or the finance officer’s designee. The City has an agreement with the Calaveras Visitors Bureau and Film Commission (CVBFC) to provide marketing and tourism activity. For this service, the CVBFC receives 33 percent of 4 percent of the 10 percent TOT collected by the City. This equates to approximately 13 percent of the total TOT collected by the City. As an example, if the City collected $1,000,000 from lodging entities in TOT, the amount due to the CVBFC would be calculated as follows:

Table 21—Sample Transit Occupancy Tax Calculation
Description Amount/Percent
TOT collected (10 percent of room rate) $1,000,000
Amount payable to CVBFC (33 percent of 4 percent of the 10 percent tax rate) ($1,000,000 x 40% = $400,000 x 33% = $132,000)
$132,000
Percentage of total TOT paid to CVBFC
($132,000 divided by $1,000,000 = 13.2%) 13.2%
The average room rate in Angels Camp is approximately $107 per night based on an internet search. The City collected approximately $1.1 million in TOT for FY 17/18, which at the TOT rate of 10 percent would equate to room sales of approximately $10.8 million.

Citygate was informed by the CVBFC that Calaveras and Amador Counties are considering increasing their TOT rates to 12 percent from the current 10 percent. If this occurs, the City should consider raising its TOT rate to 12 percent also. Although having a lower rate than neighboring jurisdictions has the potential of driving additional business to the City, the quantity and quality of the lodging facilities would probably be more of a determining factor that would not be negated by the TOT rate differential.

If the rate in the City was increased to 12 percent, approximately $200,000 would be generated annually, assuming current conditions, equating to approximately $26,000 in added revenues for the CVBFC.

The City should also establish regular auditing intervals of lodging providers to ensure their compliance regarding TOT collection and other regulations established by Chapter 3.12 of the City’s municipal code. The City had contracted with MuniServices to conduct a TOT audit through September 2015. Citygate recommends an audit schedule of at least every three years.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 75

4.7 THE TAKE-NO-ACTION SCENARIO USING RECOMMENDED FISCAL MODEL The financial model developed by Citygate and discussed earlier in this report was used to provide an indication of how the General Fund and the various combined funds discussed in this report would look if the City continued its current pattern and did nothing to address the financial issues identified. The assumptions used by Citygate for this sample model were very basic and included:
 Property tax revenue growth would mirror the past six-year annual growth rate  Sales tax revenues would mirror the anticipated growth rate between FY 17/18 and FY 18/19
 TOT revenues would mirror the average growth rate between FY 16/17 and FY 18/19
 All other revenue sources growth rate would range from flat to 1 percent  Salary and benefits growth rate would include 2 percent salary increases each year and the most recent CalPERS actuarial report pension cost estimates (this assumption does not include the discount rate phase down and other assumption changes that CalPERS is contemplating but for which it has not yet released number estimates)
 Medical and other benefit growth would remain at 2 percent  Materials, supplies, and other services growth would remain at 2 percent  Debt, CIP, transfers in, and transfers out would all remain at zero growth.

Based on these assumptions, the financial plan model anticipates the following over the next five years:
 General Fund:
 Deficit spending continues and reaches almost $250,000 annually by FY 22/23.
 Unassigned fund balance is reduced to approximately $99,000, or 2 percent of expenditures, by FY 22/23 (this does not include other reserves that should be established to meet future needs).
 Water Funds:
 Deficit spending continues and reaches almost $425,000 annually by FY 22/23.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 4—Angels Camp’s Financial Position: the Good and the Bad page 76  Unassigned net assets are reduced to approximately $4.2 million, or 200 percent of expenditures by FY 22/23 (compared to approximately $24 million in identified deferred maintenance costs).
 Wastewater Funds:
 Deficit spending continues and reaches almost $650,000 annually by FY 22/23.
 Unassigned net assets are reduced to a deficit of approximately $2.7 million, or 82.8 percent, by FY 22/23 (compared to approximately $22 million in identified deferred maintenance costs).
 Transportation and Other Funds:
 Surpluses continue and reach over $340,000 annually by FY 22/23 (the surplus results primarily from timing differences involving transportation project completions; as the projects are completed, the surpluses will reduce).
 Unassigned fund balance grows to almost $2.1 million, or 66 percent of expenditures.

Note: These assumptions do not consider the reasonable possibility of a recession over the next several years. Should a recession occur, many of the City’s revenue sources would be negatively impacted, which would result in a weaker financial condition than is described above.

The detail model summary is reflected in Appendices 7 through 10.

4.8 OTHER FINANCIAL CURRENT AND FUTURE ISSUES
As is the case with many jurisdictions, the City faces the challenge of increasing pension costs, potential economic downturns, and other financial uncertainties. However, the City has the added challenge of funding 50 percent of retired employee medical for life. Per the City’s FY 16/17 CAFR, the other post-employment benefits net liability is estimated to be approximately $1.5 million over the next 30 years. As mentioned earlier, a long-range perspective is essential when interacting with labor relations and making other financial decisions.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 77 SECTION 5—TEN FINDINGS AND NINE STRATEGIC

RECOMMENDATIONS
In this section, Citygate identifies ten important findings and establishes nine strategic recommendations developed during the course of this study. The presentation of findings and recommendations has been made by grouping strategic recommendations immediately following the findings those recommendations are intended to address. To help the reader, a heading first announces the topics of recommendations contained within each subsection, followed by one or more findings that apply, and then each strategic recommendation and its corresponding discussion. Each finding and strategic recommendation are individually and consecutively numbered so they can be easily located and referenced.

All of these findings and strategic recommendations are important to understanding the steps needed to continue reshaping the City of Angels in a positive way, to build upon its current successes, and to make real improvements that will be visible and meaningful.

5.1 STRATEGIC RECOMMENDATIONS 1–3: AGENCY EFFECTIVENESS, CITY FACILITIES

CONSOLIDATION, AND HISTORIC ASSETS AND FACILITIES
Finding #1: The City conducts its operations and services well at present, especially given the resources available, but the current path is not sustainable.

Finding #2: The City currently lacks long-range planning or strategic planning regarding Citywide goals, values, a mission statement, a vision statement, as well as goals and objectives for each department to indicate effectiveness.

Finding #3: The City will need to consider potential cost savings from improving automated processes to increase productivity, as well as alternative service delivery models.

Strategic Recommendation #1: Use local government expertise effectively and efficiently.

Small cities are called upon to meet all of the laws and regulations and produce all of the audits, annual reports, and master plans required of larger communities, in addition to providing around- City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 78 the-clock city services for public safety, water, sewers, and streets. Small cities must perform all this with far less staff capacity than larger cities. Meeting federal, State, and service delivery requirements can be a daunting task for communities of 30,000 people, much more so for communities under 10,000 in population. It is critical for small cities to do business in the most efficient manner possible. Angels Camp can recognize significant organizational improvements by taking the following steps to establish routine strategic planning and budget cycles and by establishing routine approval authorities and processes.

5.1.1 Establish Routine Strategic Planning and Budget Cycles  Establish a five-year strategic plan and goals.
 Establish an annual City Council meeting calendar and adhere to it, including a cycle for annual review of the five-year strategic plan, annual work program adoption, and annual budget.
 Establish an achievable annual work program and goals for the City that are in line with the five-year goals.
 Ensure annual expenditures reflect five-year strategic goals and include resources necessary to achieve annual work programs.
 Institute performance measures.
 Evaluate annual achievements prior to adopting a work program for the new year.

To provide a structure for both the elected officials and City staff, organize the year around cycles to continuously review and establish strategic goals and measure the performance related to achieving those goals. This should directly relate to how the City allocates its resources to achieve those goals. This structure leads to achievements and effective use of everyone’s time and energy.

Elected officials establish what is to be achieved (policy), City staff carries out the work necessary to achieve those policy objectives (operations), and everyone, including residents, knows what to expect in terms of decision-making for use of public resources. This cycle of events can be organized however a city chooses, but the following table is a sample of what a typical cycle of events might look like:

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 79 Table 22—Sample Annual Calendar for a Five-Year Strategic Plan Cycle Month Event
November/December Council adopts annual meeting
calendar
January Council reviews strategic plan and
indicates goals for upcoming year
February/March Council receives financial mid-year
and work program reports
April/May Annual budget is developed,
containing performance measures
June Council adopts new budget, process
includes performance review prior to
adopting work program for the new
year

5.1.2 Establish Routine Approval Authorities and Processes  Establish multi-year contracts where feasible to reduce administrative burdens of continual contract negotiations and processing for both City personnel and suppliers of services.
 Provide contract approval authority to the City Administrator for routine purchasing items.
 Adapt and adopt best practice policies and procedures from municipal leaders.

Local government elected officials, especially in smaller agencies, sometimes find it difficult to trust agency staff members with contract authority and negotiations. However, to the extent that it can be accomplished within sound oversight and purchasing principals, City Councils can allow for staff to establish multi-year contracting and signature authority that allows for the purchasing and contracting of routine items. This avoids staff needing to process staff reports for repeat and routine items, which frees staff time for more unique and essential oversight items.

For instance, if the small community is routinely purchasing toilet paper for its park restrooms, it may be a good use of everyone’s time to bid that item for a longer term and have it supplied on an as-needed basis. This avoids storage of a large amount of the item, for which someone must be responsible to ensure it is secured and to run multiple purchase orders, staff reports, and awards through City staff. The City does not need to invent policies that can allow for these suggested time efficiencies in a sound fiscal manner; there are best practice policies and procedures that can be adopted from other cities.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 80 Strategic Recommendation #2: Consolidate the City’s facilities to achieve administrative efficiencies.

Administrative support for the City’s department heads is virtually non-existent. As a result, department heads are barely able to keep up with the day-to-day demands of report writing, financial management, opportunity research, and other activities that allow their respective service delivery programs to function. Moreover, the City’s department heads have very little time to think and act strategically. They are constantly “putting out fires.” This is an inefficient use of the City’s leadership resources.

Typically, a larger city faced with this problem would hire an administrative support person for each department head. This is a luxury Angels Camp cannot afford. It is Citygate’s opinion that the discussion at the City regarding consolidating several of the City’s facilities to reduce operating costs and improve the effectiveness of the leadership team is a wise step to take. Most importantly, this would allow the City to put in place a centralized administrative support team that could work across department lines.

Rather than using a traditional hierarchical organizational structure wherein each department head has their individual administrative personnel, an Interdepartmental Administrative Support Team’s organizational structure would look like this:

Figure 7—Interdepartmental Administrative Support Team Organizational Structure Administrative
Support Team
Department
Head
Department
Head
Department
Head
Department
Head
Department
Head
Department
Head
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 81 Recognizing that consolidation of facilities may take some time to occur, at a minimum the City should explore how it could implement an Interdepartmental Administrative Support Team to provide much-needed administrative assistance for the City Manager and department heads.

Strategic Recommendation #3: Develop a sustainable future for Angels Camp’s historic assets and facilities.

Over the course of this study, there was an opportunity to interview individual members of the Angels Camp Museum Commission, two of whom also serve on the Angels Camp Museum Foundation. The City has a valuable resource in the Museum, and it is clearly loved and supported by many local volunteers, as well as by Museum staff members employed by the City.

During the time of this study, the Museum Director, who had been with the City for about five years, resigned and left Angels Camp. She was widely credited with having contributed to the professional exhibits and steady increase in revenues and visitors during her tenure. The Director served as staff for the Museum Commission, and commissioners expressed concern about this loss of leadership for the Museum and what that could mean for its future.

There is definitely a need to secure a sustainable future for this wonderful asset. Many years of public and private contributions have developed the Museum into a site that hosts a wealth of California Gold Rush history. The Director had built relationships with school groups and others for visits to the Museum, serving as an educational and tourist attraction for Angels Camp.

The question is how best to secure this sustainable future. In its current configuration, the City has a Museum Commission staffed by a full-time City employee, the Museum Director, and also supplies other Museum staffing on a part-time basis. This staffing is paid through General Fund dollars and requires that these employees receive public employee retirement and health benefits.

As noted earlier in this report under the description of the Museum, the contribution from the General Fund for support of these positions was $170,852 in 2015, $165,103 in 2016, $191,205 in 2017, and $181,362 in 2018, with $142,000 budgeted for FY 18/19. Overall, per the City’s records, $828,000 of support came from the General Fund between FY 12/13 and FY 16/17. The Museum budget increased over this period while other Citywide departments were required to decrease spending. Reliance on support from the General Fund to sustain the Museum does not appear to be a realistic path forward given all of the competing demands for General Fund resources. There are other options for long-term success of these historic assets and facilities that can be pursued.

A 501(c)(3) foundation was established for the Museum and works in cooperation with the Museum Commission and City staff. The foundation is focused on fundraising for repairs and improvements to the Museum, providing for the costs of exhibits, and raising funds to achieve improvements, such as a shade pergola underway for the carriage house entrance.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 82 Both Museum Commissioners and the foundation representatives interviewed expressed the conviction that the City’s contribution to the Museum was in paying for the staffing required to have a successful Museum.

The Museum Director position is seen as essential to provide exhibits and ensure the high quality and professionalism of the Museum, as well as to attract the wide range of visitors needed to promote the Museum as a destination. The City’s funding of the additional Museum staffing positions is seen as necessary to ensure the Museum can be open and functional and the artifacts and exhibits are protected and secured.

In the current arrangement, the Museum Director reports to several individuals, somehow achieving both the goals of the Museum Commission by working directly with the foundation board to achieve various fundraising efforts and at the same time taking direction from the City Administrator as a member of City staff. The Museum Director is responsible to the City Council for all activities associated with the Museum.

Having a Museum Director that answers to more than one set of directors (the Museum Commission, the City Administrator, and, ultimately, the City Council), as well as linking the salaries and benefits of the Museum staff to those of City employees, sets the Museum up for a more costly organizational structure than one that could ensure long-term viability of this important community asset. A more sustainable path may well be to flip the financial responsibilities shared by the City and the foundation and create an operational cost structure for the day-to-day operations of the Museum and the support of a Museum Director that can be sustained by admissions, fundraising, and volunteers. The City could then provide funding for the larger capital costs of maintenance, repairs, and improvements.

A way to begin exploring new options for sustaining the Museum would be for the City Council to direct the City Administrator to propose a process for developing options for how the Museum can better be sustained over time than full reliance on the City’s General Fund.

A process to develop options could include:
 The City Administrator developing a proposal to flip current General Fund support. For a designated period of time, the City would give a portion of its current General Fund dollars directly to the non-profit foundation. In return, the foundation would provide staffing for Museum operations.  As part of the above proposal, the City providing for the costs of maintenance, repairs, and improvements to the Museum facilities using a capital reserve account.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 83  Appointment of a Council ad hoc committee to conduct meetings with representatives of the Museum Commission and Foundation Board to review and discuss the proposal.
 The Council ad hoc committee also exploring the merger of the Museum Commission with the non-profit foundation so that the Museum is represented by one body charged with fundraising and sustaining the asset for the community and providing governance for the Museum’s operations and exhibits.

Once a process has been adopted by the City Council, proceed with that process to provide options for the City Council’s consideration during the FY 19/20 budget cycle.

Citygate recognizes this may be a difficult recommendation for the supporters of the Museum to consider. It could only be accomplished through the good will of all participants, some sort of sustaining yet gradual reduction in the City’s contribution toward Museum operations, and with a large measure of trust and focus on the long-term success of the Museum by all parties concerned.

5.2 STRATEGIC RECOMMENDATION 4: FINANCIAL POLICIES
Finding #4: The City currently lacks formal financial policies and procedures, which can lead to confusion and inconsistency and weaken internal control.

Finding #5: Financial information has been inconsistent and difficult for the public and departments to follow, including the budget process and documentation, which could be enhanced with additional
information and formatting to make it more reader-friendly.

Finding #6: The City does not currently have a formal Capital Improvement Plan (CIP) and financial plan document and model that are used to drive financial decisions based on a long-term focus.

Strategic Recommendation #4: Adopt strong, clear, and fiscally conservative financial policies.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 84 Cities following best practices adopt and impose sound and wide-ranging financial management policies. Examples of these winning budgeting related strategies include the following:
6 1. The budget must be balanced.

2. There will be no unfunded positions included in the budget or staffing resolution.

3. No new positions will be considered unless there is new income for the position that covers not only the cost of the position, but any indirect and overhead costs as well.

4. There must be a reasonable expectation that there will be an ongoing funding stream of at least three years or more for any new position.

5. Only use reserve funds for one-time expenditures or for purposes for which the reserve is designated. Every effort will be used to preserve reserve funds.

6. Economic development will remain a priority. Funding for activities related to economic development will not be adjusted downward. (See Sections 5.3.7 through 5.3.10 for further discussion.)

7. Technology should be invested in continually.

8. The budget format and terminology should be standardized so that pertinent and relevant performance and financial information is provided for presentation to the City Council and the public.

9. Income streams should be identified for the continual improvement of the City’s capital facilities. (See Section 5.3.8 for further discussion.) Cities following best practices also adopt and impose sound reserve management policies. This winning strategy includes minimum fund or working capital balances in the City’s General Fund and enterprise funds as illustrated, for example, by the following:7 Budget Stabilization Reserves: These contingency reserves shall be established with the goal of maintaining a total amount equal to 20 percent of each fund’s annual operating budget for the purpose of stabilizing the delivery of City services during periods of operational budget deficits.

At a minimum, the reserves shall include the following:
 Economic Uncertainty Reserve of 5 Percent – An Economic Uncertainty Reserve will be maintained to mitigate the effects of major economic

6 Summarized from the Proposed 2018/2019 Budget Policies, Nevada County, CA. 7 Summarized from the reserve policies of the City of Benicia, CA, 2004.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 85 uncertainties, local disasters, and other severe financial hardships resulting from unforeseen changes in revenues and/or expenditures. The City Council may appropriate these reserves to fund operational costs and other non-emergency capital costs to facilitate the stable and efficient delivery of City services or facility maintenance.
 Exposures Reserve of 5 Percent – An Exposures Reserve will be maintained for the purpose of setting aside resources for potential costs not covered by the City’s insurance programs, such as claim costs within the City’s deductibles, self-insured retentions, and/or major costs associated with disasters and other events which will not be reimbursable from insurance or from the federal or State government.  Emergency Reserves of 10 Percent – An Emergency Reserve will be maintained to mitigate all unforeseen events not covered in the Economic Uncertainty and Exposures Reserves. The reserves shall be appropriated by the City Council to provide for natural disaster expenditures of epic proportion, such as a 200-year flood event or a catastrophic wildfire. Any appropriation of these Budget Stabilization Reserves below the 20 percent minimum shall be accompanied by findings articulating the need for the use of the reserves and a plan for the replenishment of the reserves within a reasonable time period.

Internal Service Fund Reserves: The Council may designate that an Internal Service Fund Reserve be established for the future maintenance or replacement of plant and equipment. The funds may include, but not be limited to, equipment replacement, vehicle replacement, and facilities and infrastructure maintenance/replacement. An Internal Service Fund Reserve may also be used to ensure future stabilization of costs that might be subject to large cost fluctuations.

As an example, the funds may include, but not be limited to: workers’ compensation cost stabilization, general liability cost stabilization, or employee retirement cost stabilization.

Future Capital Project Reserves: The Council may designate specific fund balance levels for future development of capital projects that it has determined to be in the best long-term interests of the City.

Accounting Designations and Legal Reserves: In addition to the designations noted previously, fund balance levels shall be sufficient to meet funding requirements for projects approved in prior years, which are carried forward into the new year; debt service reserve requirements; reserves for encumbrances; and other reserves or designations required by contractual obligations, State law, or accepted accounting principles.

Unassigned and Unrestricted Reserves: These reserves shall be established and maintained as repository accounts for all funds not otherwise mandated in the funds previously mentioned. The City Council may appropriate these reserves to fund emergency expenditures, capital City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 86 improvement projects, non-recurring expenditures, or operational costs in conformance with the City’s Balanced Operating Budget Reserve Policy. The minimum for these reserves may be established by the City Council during the adoption of the fiscal budget.

Funding of Reserves: The funding shall come from one-time revenues, excess fund balances, and projected revenues in excess of projected expenditures. When available, each fund shall be replenished in the following priority order unless otherwise designated by the Council:

1. Accounting Designations and Legal Reserves

2. Budget Stabilization Reserve

3. Internal Service Fund Reserves

4. Future Capital Project Reserves

5. Unassigned and Unrestricted Reserves
Council Action Required: Appropriation or use of funds from any of these reserves or any variance from the stipulations established within this policy shall require an action of the City Council with a minimum of four votes. The Council action shall be accompanied by a statement of findings supporting the appropriation of reserves or modification and a plan for replenishing the reserve within a reasonable period when the appropriation causes a reserve to fall below minimum funding levels.

Other specific financial recommendations for Angels Camp include:
 As a part of ongoing operations, the City should adopt the financial planning model provided by Citygate. This model should be used for budget preparation and throughout the year when making financial decisions. This model will allow the City to maintain a long-range focus when making financial decisions to minimize reactionary or short-sighted decisions that weaken long-term fiscal health.
 The City should develop a comprehensive accounting policy and procedures manual that outlines the operational policies for the City. Specific policies, such as budget, investment, debt, reserve, etc., should be approved by the City Council.

Procedural administrative polices, such as procurement (following the municipal code), cash handling, accounts payable, payroll, and other general accounting policies, should be documented and approved by the City Administrator’s office.

These written documents should be compiled into a comprehensive policies and procedures manual, which City staff must follow. The policies and procedures should also contain a discussion of consequence for non-compliance. All applicable City staff should be trained on these policies and procedures.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 87 Development of this policies and procedures manual will help to improve Citywide operations and consistency and reduce confusion, which will improve overall efficiency of City operations. The list and the detailed best practice recommendations can be viewed on the GFOA website.
8  The City should include in its accounting policies that one-time revenues will never be used for ongoing expenses. This will help improve the fiscal health of the organization by eliminating the need to find replacement resources to support the additional expense in future years.
 The City should complete a month-end close of financial information more consistently. Completion of a consistent month-end close will help the City to identify trending information and develop strategies to address potential issues. It will also help departments to manage their respective budgets and assist in development of forecasting mechanisms for future budget recommendations. A mid-year budget review that includes financial information, performance measure updates, and recommended adjustments to address potential issues before fiscal year-end should be presented to the City Council annually.

5.3 STRATEGIC RECOMMENDATIONS 5–8: LOCAL CONTROL AND ECONOMIC DEVELOPMENT Finding #7: Given the City’s current lean organizational structure, further expenditure reductions alone will not adequately address the City’s financial problems.

Finding #8: Although worthy of consideration when practical, alternative service delivery models, such as additional contracting out for services, forming public/private partnerships, and public agency consolidations, will not adequately address the City’s long-term financial problems on their own.

Finding #9: Angels Camp is the sole incorporated city in Calaveras County and serves as a retail and business hub not only for the County, but for the Sierra Nevada foothills region, and the City can do more to maximize this position in the region for the benefit of the community.

8 http://www.gfoa.org/best-practices-z
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 88 Strategic Recommendation #5: Maximize advantages of local control.

The City of Angels can act to:
 Exercise local control prerogatives as economic development activities, capital projects, service levels, and fees are determined.
 Continue resource sharing (Fire Chief position) and collaboration with the Altaville Melones Fire Protection District (AMFPD).
 Direct City Administrator to engage legal study to provide parameters for further consolidation with the AMFPD as a next step.
 Stabilize the current Police Department workforce with continuing investment in the two recruits currently enrolled in the academy and by temporary utilization of coverage assistance.
 Initiate a five-year strategic planning effort for the Police Department.

5.3.1 The Authority Unique to an Incorporated City
City elected officials, staff, and residents have the opportunity to choose how to use the authority of an incorporated city to create its future. Cities are able to determine both the level of services they want to receive and how those services will be delivered.

Unincorporated areas do not have the same opportunity and are subject to decisions made at the County level or through a special district. Where this can be particularly impactful on residents is in the area of public safety, housing, and commercial and business development, as well as with decisions regarding residential, arterials, and collector streets integral to local transportation.

The City can be as proactive in creating its future as it chooses to be. There are constraints, but the City can chart its destiny using the powers granted to it as an incorporated local government to encourage local business, residential, and commercial developments. It can adopt fees for services and determine the number of employees it will hire. It can choose the facilities and equipment that it wants to operate. All of these things are not available powers in unincorporated areas.

5.3.2 Alternative Service Delivery Models
During interviews, Citygate learned there is interest in looking at possible contracting and/or alternative service arrangements for the provision of City services. The hope is the City can reduce the costs of retirement benefits or secure services for less costs overall, relieving pressure on the City’s finances.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 89 The City is already engaged with the AMFPD in efforts to efficiently and effectively use all of the fire resources available in the City to provide fire services collaboratively. The June 2013 Municipal Fire Services report produced by Calaveras County Local Area Formation Commission also suggests that some form of consolidation of fire services be considered for the City and its immediate neighboring fire protection districts.

During interviews, Citygate also heard questions and concerns related to the feasibility of contracting with the Calaveras County Sheriff’s Office for public safety services.

The Angels Camp Police Department has recently experienced vacancy challenges due to the loss of seasoned officers through retirements and/or loss to other departments and may need to reach out for temporary assistance from the Calaveras County Sheriff’s Office. This can represent an opportunity for the City and the County to look at ways they can mutually help one another provide coverage and assistance.

Successful alteration in either fire and/or police service delivery models requires significant time and effort for community consensus building, in addition to considerable investment in study and analysis, and will require third party expertise and assistance. The current City staff workload and staff capacity is not sufficient to conduct these studies.

The City appears best positioned at present to continue its exploration and collaboration with the AMFPD and to take the steps necessary to stabilize its current public safety work force with both its investment in new recruits and a temporary utilization of coverage assistance.

The City is contracting for its current planning services, an arrangement that was reported to be very successful according to some of the persons interviewed.

5.3.3 Cost/Benefit Analysis
The scope of this project did not include detailed cost/benefits analysis associated with a proposed new arrangement of service delivery. A detailed examination must be based on a specific proposal and/or opportunity to fully understand and identify the potential gains and losses.

Unfortunately for current City employees, particularly those in the Police Department, the talk around possibilities without any specific proposals has made it difficult to know what, if anything, is presently being considered. This uncertainty appears to be reflected in the employee survey results regarding retention concerns.

5.3.4 Additional Advice
Citygate would like to provide the following advice regarding any future considerations, recognizing that the elected City officials may well want and need to more thoroughly explore these ideas. The Council can use these guidelines if it chooses to explore options more fully:

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 90  Embrace the fact that the delivery of police, fire, engineering, planning, human resources, water, sewer, and streets services are all industries unto themselves.

The cost of providing these services is labor-intensive, determined by the cost of the personnel providing the service. Professional training and certifications are required of the people performing these services. Many of the professional people processing the training and expertise in all of these fields are scarce in today’s employment market, even for wealthy cities. For instance, most of the police departments in the San Francisco region are currently in a state of continuous recruitment for police officers, where once these departments received a wealth of applications from qualified candidates, they are now going as far away as Hawaii to actively recruit new officer candidates. There is a scarcity of qualified recruits for public safety positions, even those with starting pay over $100,000 per year. In the more rural areas of California, sheriff’s departments, highway patrol, and incorporated cities all must compete with wealthier areas to attract qualified recruits.
 Consolidation of fire departments and contracting with a county sheriff’s department are not guaranteed to reduce the cost of providing public safety. When realized, savings often are achieved by reduction in executive and management ranks. For example, two Fire Chiefs are replaced by one. The City is already operating at a thin level of management (both the Fire Chief and Police Chief serve a shift), so these positions represent on-the-street presence that would need to be retained in duty rotations.
 Outsourcing arrangements must avoid making City residents hostage to the price demands of any given service vendor or provider in the future. This can occur when the City gives up representation as decisions are made about fees and charges. It can also happen when the City surrenders its options for providing the service at some future time.
 Many cities have instituted consolidation of services with neighboring cities, in some cases taking the form of regional service arrangements, and in others, agreements with two or three communities. The geographical proximity to one another makes these consolidations feasible. Cities that sit within populated urban areas have opportunities to contract with businesses nearby. The City must take its remoteness into account as a factor in both the cost and provision of outsourcing services.
 The City cannot simply offload its service responsibilities to another agency, special district, or the County with the expectation of having the expense associated with those services not borne by local residents in some fashion. The City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 91 City’s General Fund might be freed from the costs, but calculation of the impact on local taxpayers is part of the basic cost/benefit analysis that should be conducted to anticipate long-term impacts on taxpayers.

5.3.5 Legal Requirements
Many of the City’s obligations derive from State and/or federal requirements. Before considering outsource arrangements, a first step is to fully understand what is legally required of the City and what risks are incurred to the City as a result of those legal requirements.

In addition to restrictions on local government finance, there have been a number of State and federal laws, regulations, and court cases over the last 19 years that limit the flexibility of counties, cities, and fire districts in determining fire staffing levels, training, and methods of operation. An abbreviated overview follows:
1999 Occupational Safety and Health Administration Staffing Policies Federal Occupational Safety and Health Administration (OSHA) standards applied the confined space safety regulations for work inside tanks and underground spaces to America’s firefighters.

In atmospheres that are immediately dangerous to life and health (IDLH), this requires that there be teams of two inside and two outside in constant communication, with the outside pair equipped and immediately ready to rescue the inside pair. This situation occurs in building fires where the fire and smoke conditions are serious enough to require the wearing of self-contained breathing apparatus. This is called the two-in/two-out policy.

While under OSHA policy, one of the two personnel outside can also be the Incident Commander (typically a chief officer) or fire apparatus operator. This person must be fully suited-up in protective clothing; have a breathing apparatus donned, except for the face piece; meet all physical requirements to enter IDLH atmospheres; and be ready to immediately help with the rescue of interior firefighters in trouble.
2001 National Staffing Guidelines
In 2001, the National Fire Protection Association (NFPA) issued a standard concerning career fire service deployment. While advisory to local governments, as it starts to become locally adopted and used, this standard, NFPA 1710, develops momentum, forcing adoption by neighboring communities. In career fire departments, NFPA 1710 calls for four-person fire crew staffing, arriving on one or two apparatus as a company. The initial attack crew should arrive at the emergency within 4:00 minutes’ travel time, 90 percent of the time, and the total Effective Response Force (First Alarm Assignment) shall arrive within 8:00 minutes’ travel time, 90 percent of the time.

In volunteer departments, the NFPA recommends the initial response is six firefighters in 14:00 minutes, 80 percent of the time.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 92 The on-scene Incident Commanders (Battalion Chiefs) at hazardous materials incidents must have certification compliant with NFPA 472, Standard for Competence of Responders to Hazardous Materials / Weapons of Mass Destruction Incidents. This is also now an OSHA requirement. By 2018, many other certification requirements for Chief Officers / Incident Commanders exist, and they are personally liable if their negligence in incident command injuries a firefighter.

5.3.6 Negative Pressures on Volunteer-Based Fire Services The idea of the City returning to an all-volunteer fire service as a means to reduced costs was suggested during interviews. However, there are some realities around consideration of such a return. The following is a brief overview of the state of departments that depend on volunteer firefighters.

All volunteer-based fire departments are under great pressure to maintain an adequate roster. The reasons for this are not unique to any one type of community and are placing pressure on small community volunteer systems across the State and nation:
 Economic pressures result in more two-income families and less time to volunteer.
 In a commuter economy, more jobs are clustered in metropolitan and dense suburban areas. Rural communities in the California foothills increasingly have residents who work elsewhere, and many of the younger people who would consider volunteering are just too busy. Many mountain communities are also now comprised of older retirees and/or second homeowners who do not meet the OSHA physical requirements for structural firefighting.  Due to the growth in society of complex systems and technology, the fire service was given more missions, like emergency medical services, hazardous materials response, and technical rescue. This dramatically increased the legally mandated training hours for volunteers, causing many to drop out as the time commitments became unbearable.
 Due to rising firefighter injuries and deaths, especially in the volunteer ranks, more safety regulations and training minimums were placed on all firefighters:
 January 2004 California Volunteer Firefighters – Assembly Bills 2118 and SB 1207 require volunteer firefighters to receive the same level of training that the full-time staff receives. AB 2118 was Chaptered in 2002 and was delayed to 2004. In part it affirms that existing law “provides that the California Occupational Safety and Health Act applies to volunteer firefighters,” and it addresses the “increased cost for equipment and City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 93 training for volunteers to meet the same requirements as regular firefighters.”
This change, coupled with all the other factors, means that volunteer firefighter programs dry up due to lack of members. Additional training and additional responses mean a significant time commitment for “true” volunteers, who are serving for love of community and to give something back. Most departments feel that it takes 80 to 120 hours of training per year to meet safety minimums, and this time is before a volunteer goes on a single emergency call.

In addition, most employers today are unwilling to allow volunteers to leave their jobs to respond to an emergency dispatch. Across the fire service, volunteer programs have been changing and adapting to a different model. The current model understands the commitment needed and usually includes two types of volunteers: the first is the usual community-based person and the second is a younger person who desires to be a career firefighter. While the younger volunteers are going through community college fire science classes, after obtaining basic firefighter certification, they work part-time for shift stipend or for an hourly wage, without benefits. These personnel are used successfully to increase daily station staffing and are called reserve firefighters or part-time firefighters. They do not need to live in the community they serve, as they are often not needed to respond from home with quick travel times. Community-based volunteers can be used from home for major emergencies, within their limited training as they gain certifications and experience. Once they meet State minimums, they also can be used for per diem shifts.

Strategic Recommendation #6: Increase and broaden the City’s economic development program.

Cities are either growing or dying. The hard truth is that there is very little, if anything, in between these two options.

The City currently exhibits traits that represent both of these trends. On the negative side, vacancy rates in the historic downtown are high, and the City’s reserves are all but drained. On the positive side, in the past several years the City has attracted vibrant retail development near the intersection of Highway 4 and Highway 49.

The City’s General Plan makes many good suggestions regarding economic development. It identifies “Jobs with the Highest Projected Number of Job Openings.” 9 However, the General
Plan relies upon job opportunity data between 2002 and 2005. In this regard it is out of date. It is worth noting that in 2002 Google had only 600 employees, but it now has 85,000 employees. In

9 http://angelscamp.gov/wp-content/uploads/2016/09/City-of-Angels-2020-General-Plan-Volume-I.pdf (Page X-12) City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 94 2002, Apple had 11,000 employees, but it now has 123,000 employees. The employment opportunity world has changed. Nonetheless, the City is in good position to take advantage of these new realities.

5.3.7 Economic Development Step One: Follow a Plan
Having a good plan is the first requirement for a winning economic development strategy.

Whether historic or fully modern, vibrant downtowns do not just materialize out of thin air.

There is always an underlying adopted plan that sets the long-term outcome expectations for the downtown environment and the development standards that will support the outcome expectations.

It is said that money is the most skittish commodity: it will only go where it feels safe and secure. That is why prospective local or out-of-town investors need to know that the City has a development plan that is realistic and makes sense. They need to know that the City will hold subsequent investors to equally high development standards. If such a plan exists, the investors, particularly early investors, will know their investment will be protected over the long term.

The good news is that the City has already developed or participated in the development of several economic development plans, such as the Destination Angels Camp economic development strategy, and adopted the Angels Camp Main Street Plan. In addition, the Angels Camp General Plan designates two large Business Attraction and Expansion zones that are well placed along Highways 4 and 49. It is Citygate’s understanding that Caltrans is working on the Project Study Report for integrative operations improvements on the Highway 4/49 intersection that make development of this focus area possible. Construction would be Caltrans funded. This effort is building upon the Gateway Corridor Study and should be continued and coordinated with the planning necessary to provide water and sewer to this area.

The City should take steps to link all currently applicable local plans to the City’s website for ready access. Council and staff should then choose one to three goals that are the most readily achievable, establish a timeline for achieving those goals, and begin working toward those accomplishments.

5.3.8 Economic Development Step Two: The Fundamentals
All cities and counties in California have some sort of commitment to economic development.

Typically, they have a designated individual or groups of individuals who are assigned to promote the city’s local economy. Larger agencies will have programs specifically designed to retain existing businesses, expand existing businesses, and attract new businesses. Usually this involves keeping an inventory of vacant properties, assisting with permit processing, providing fee waivers (which is a strategic mistake in all instances), circulating marketing brochures and videos, and working with real estate agents, a chamber of commerce, and a visitors bureau. The good news is all of these economic fundamentals are in place in the City in one form or another.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 95 The City has the Angels Camp Business Association, Destination Angels Camp, and the Visitors Bureau. All of these economic development fundamentals are important; however, at the same time, it is essential that the City reexamine the manner and extent to which it subsidizes these organizations. At present, the City is providing $133,000 to the Calaveras Visitor’s Bureau and $50,000 to Destination Angels Camp and is waiving $10,000 to $15,000 in fees and in-kind support to the Angels Camp Business Association.

The City might be better served if these organizations secured the nearly $200,000 of support from self-sustaining funding sources through a business improvement district or some other form of independent agency. The City should explore setting aside a portion of its transient occupancy tax for economic development. In addition, the City should solicit Scope of Work proposals from these agencies. Clear performance metrics that are aligned with the City’s economic development goals should be established. If granted, the service agreements should be short-term and subject to renewal based solely upon measurable outcomes.

5.3.9 Economic Development Step Three: Distinguish Yourself from the Competition
Cities that are successful at economic revitalization are self-aware. That is to say, they understand their place in the marketplace and they know their competition. They understand as a community what they can offer investors, travelers, and tourists that other competing communities cannot. They work hard at distinguishing themselves from the competition.

There are benefits the City can offer prospective investors, new businesses, and new residents that cannot or are not being offered by its competitors. The City offers safe schools and new health care facilities are in the works, and the City can explore live/work opportunities in a rural community that provides its own police and fire services. The City can work to diversify its economic base and show that it offers more than tourism to those who would like to live in a small but economically vibrate rural setting.

The City has the world-famous Jumping Frog competition and celebration. It also has one of the best small-town historical museums in the State. It has an interesting historical downtown that could flourish into a desired destination point through strategic investments in infrastructure, commercial, hospitality, and even housing development.

In terms of cultural attractions, there is much the City could offer to new business decisionmakers and their families that other communities cannot. Many of the City’s competitors in the Mother Lode area offer historical museums, a variety of festivals, and a historical downtown.

But other competitors may not become known for a world-class Sierra Base Camp or offer opportunities for people to live out a dream for a beautiful home on a large lot and send their children to a high school known regionally and recognized for producing students accepted at distinguished colleges and universities, as well as offer new businesses a place to expand and City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 96 attract new workers. The City’s construction of a 1.5-mile trail along Angels Creek from Tryon Park to Highway 49 is a recent example of using a local resource to provide a centerpiece for the downtown, as well as an attraction for both locals and businesses considering the area.

Understanding the City’s place in the marketplace due to its unique value is important. It is best not to wait for business prospects to come to the City. Rather, go to where they are and sell the City’s unique value.

5.3.10 Economic Development Step Four: Understand and Beat Your Competition The City’s competitors include, for starters, Murphys, Arnold, Sonora, San Andreas, Placerville, Auburn, and Grass Valley / Nevada City. Secondarily, we would suggest: Sacramento, Stockton, Modesto, and Fresno are also secondary competitors. Finally, the cities in and around the Silicon Valley likely hold some sway over potential visitors to Angels Camp, including Campbell, Cupertino, Mountain View, Palo Alto, Stanford, and Sunnyvale. There are potentially other city competitors that Angels Camp residents would be better able to name.

Rather than waiting for prospects to discover and come to the City, it would be more effective to go to them. Look for businesses in Angels Camp’s competing cities located in the Central Valley and Silicon Valley that are looking to relocate or expand.

All of the larger cities listed previously have numerous entry points into their business communities. The following are organizations that Angels Camp should explore for networking and business relocation and expansion opportunities:
 Silicon Valley Organization (formerly the San Jose Chamber of Commerce)  Silicon Valley Leadership Group
 Silicon Valley Chapter of the National Association for Industrial and Office Parks  CREW Silicon Valley (Commercial Real Estate Women)
 Sacramento Metro Chamber of Commerce
 Entrepreneurs’ Organization Sacramento
 Sacramento Association of Commercial Real Estate
Few, if any, Mother Lode cities are marketing their community directly within these prospectrich organizations. Angels Camp would be smart to do so. The City could also do well to consider contact with industries that use raw materials collected within the region to make their products. Such industries might be interested in locating close to where these raw materials are located, representing an opportunity for Angels Camp to attract manufacturing jobs to the community.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 97 Strategic Recommendation #7: Adopt a five-year Economic Development Infrastructure Program to induce
economic development as set forth in the
adopted General Plan.

Adopted in 2009, the City’s General Plan designates several large zones for Business Attraction and Expansion that vary in size and viability. The largest such zone is located adjacent to the Highway 4 bypass and Murphys Grade Road. The next largest zone is located on the west side of Highway 4 just north of the Highway 4/49 intersection. No doubt each site has its benefits and disadvantages. However, Citygate would suggest that the City’s business attraction efforts continue to be focused primarily on the Highway 4/49 intersection. With this priority in place, the City can narrowly target its limited resources, especially resources pertaining to sewer, water, flood control / drainage, traffic control, and streets. It is Citygate’s understanding that the City could have development projects in place by 2025 if interagency coordination and funding are in alignment.

Counter intuitively, focusing on one site will also create scarcity in the marketplace that, in time, will attract those businesses that want to be the first to locate in the business park.

Once the target business park location has been designated, the City should adopt a five-year economic development infrastructure program. The program should be consistent with the Citywide Capital Improvement Plan (CIP). The program document, much like a CIP but smaller, should include a brief discussion of its mission statement, prioritization criteria, a project list, external and internal funding resources, implementation schedule, and key milestones. Adoption of the program should track separately and in advance of the City’s annual budget document.

Agreed-upon metrics should be established to measure and report out on the program’s ongoing challenges, progress, successes, and outcomes.

Developing and adopting a five-year economic development infrastructure program separate from the CIP will serve to elevate the profile of economic development discussions within the community and City leadership group. Capturing high-wage jobs and the spending power that comes with them is critical to creating wealth for the City over the long term. There is a role for all stakeholders.

Currently, the City is the primary commercial hub for Calaveras County. With a sustained, focused, fully funded economic development program, the City can become the County’s business attraction and expansion hub for new enterprises that want to flee Silicon Valley and the Bay Area.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 98 Strategic Recommendation #8: Allocate at least 10 percent of the City’s annual unassigned General Fund
revenues toward infrastructure projects
that advance the City’s economic
development goals.

Being fiscally conservative is essential to the long-term success of a city. Fulfilling this principle requires a continual investment in public infrastructure. To do otherwise can result in a slow march to insolvency. Adopting this policy will provide spending discipline where it is needed the most (e.g., the General Fund).

It bears repeating that Citygate team members have assisted cities in the past that were insolvent or facing bankruptcy. Citygate’s experience, observations, and lessons learned have garnered the following conclusions regarding creating and sustaining a financially healthy city:

Table 23—Principles of Municipal Wealth Accumulation
Principle No. 1 Manage your labor costs while simultaneously protecting and supporting human assets. Continually invest in tools, training, and technology.

Principle No. 2 Create an operating surplus every year in your General Fund, even if the surplus is small, and always match one-time revenues with one-time expenses.

Principle No. 3 Fill your General Fund reserves before you spend money on salaries, benefits, and other operating costs.

Principle No. 5 Make economic development your top program priority.

5.4 STRATEGIC RECOMMENDATION 9: REVENUE ENHANCEMENT
Finding #10: The City will need to evaluate potential revenue increases from such sources as the sales tax, transient occupancy tax, updated fee schedule, water/sewer rates, utility user tax, special assessment districts, business improvement district / business license ordinance, and franchise fees.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 5—Ten Findings and Nine Strategic Recommendations page 99 Strategic Recommendation #9: Adopt a five-year revenue enhancement program.

Stabilizing the City’s finances requires a unified effort on the part of the City’s elected leaders, City staff leaders, and community leaders. A sustained multi-year, multifaceted rebuilding effort will ensure the City enjoys the benefits of a vibrant, cost-effective, full-service municipal organization well into the future.

All of the City’s possible new revenue sources need to be examined and considered for adjustment: transient occupancy tax, utility users tax, business license tax, capital facility development fees, planning fees, building permit fees, sewer system fees and charges, water system fees and charges, and lighting (parks) and landscape assessments.

After examining all of the previously mentioned revenue opportunities, the City would be best served by developing a separate, high-profile Five-Year Revenue Enhancement Program. The adoption of the annual program should track separately and in advance of the City’s annual budget document. Agreed-upon milestones and metrics should be established to measure and report out on the program’s ongoing challenges, progress, and successes.

The City’s taxpayers and customers will want and will deserve to know the clear purpose of any future tax or fee increase. The City Council, taxpayers, and City customers deserve a regular, full public accounting of the proceeds of any newly imposed taxes or fees. Citygate suggests that the City report out accurate information in this regard on a quarterly basis. Transparency and accountability will be essential to the success of the program.

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City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 6—Other Important Recommendations page 101
SECTION 6—OTHER IMPORTANT RECOMMENDATIONS
The following recommendations are important improvements as part of managing the City that should be made as soon as practical. These recommendations are based on Citygate’s on-site observations; interviews with staff; review of the budget, personnel, and workflow documentation provided by staff; and interactions with stakeholders.

6.1 OTHER IMPORTANT RECOMMENDATIONS FOR THE GOOD OF THE ORDER Recommendation #10: The City’s budget document format should be enhanced to provide additional information to make the budget
document more user-friendly.

Examples of this enhancement include:
 A budget message that provides the reader with an understanding of what is included in the budget document, how it was developed, and how to read it, as well as an overview of the financial information.
 Additional summary information, such as financial categories by fund and fulltime equivalent information by department and fund, with multiple-year comparison information.
 CIP information relating to budgeted and actual capital projects expenditures, summarizing the CIP document.

Recommendation #11: The City should create a formal CIP process and develop a CIP document that projects forward at least
five to seven years.

Citygate has provided a sample of the components of a CIP plan document in Appendices 11, 12, and 13. Formalizing the CIP process and creating a document that is updated annually during the budget process will help create a long-range focus on large expense capital needs that is incorporated with the operating budget needs to create a comprehensive spending plan for the City.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 6—Other Important Recommendations page 102
Recommendation #12: Performance measures should be developed during the budget process and included in the budget to determine
if department operations are meeting expectations and in compliance with Citywide goals. The measures should
be reviewed at least semi-annually to allow for operating adjustments to be made during the remaining portion of
the fiscal year.

Recommendation #13: Financial system hardware and infrastructure should be installed as necessary to ensure that departments have
access to the financial system software. Training should also be conducted for all potential users of the system, which would include members in all departments.

Implementing this recommendation will help improve the efficiency of the operations of the City by providing departments with more effective access to financial data to make financial decisions.

Recommendation #14: The City should explore performing an energy audit to identify costly and inefficient energy usage.

Implementing this recommendation can provide expenditure savings that can be used to pay for infrastructure improvements without additional cash outflow. There are several companies that specialize in the area.

Recommendation #15: The City should explore revenue enhancement and cost avoidance opportunities.

Examples of revenue enhancement and cost avoidance opportunities include the following:
 Where feasible, consolidation of office supply and other types of materials purchases to take advantage of any volume discounts
 Establishing a fire inspection fee and/or subscription fee  Bonded debt refinancing, where feasible
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 6—Other Important Recommendations page 103
 Bond for gas tax revenue to provide lump sum amount to address major street issues sooner
 Community Development Block Grant (CDBG) 108 loan for economic development projects that can be completed now to provide and economic stimulus and repaid from future CDBG grant funds
 Business licensing increases and/or canvasing to ensure all businesses are paying correctly
 Review of the general fee schedule to ensure that fee amounts cover cost of providing service, including exploration of fees that could be charged in association with medical calls for service.

Recommendation #16: City Council members need to embrace their roles as policy makers.

Section 2 described nine themes that arose from what Citygate heard in individual interviews in the City, observed in the results of the employee survey, and heard during on-site presentations and interactions with City residents, elected officials, and staff. Eight of the nine themes ended with at least one question Citygate thought was important to raise with that theme; these themes were used in the development of the findings and recommendations.

The most crucial element in answering those questions and implementing the recommendations of this report lies in the hands of the Angels Camp City Council members. As elected officials, they will make the policy decisions that determine:
 How this community begins to address the generational shift occurring in both City staffing ranks and residents
 How long-established residents and vibrant newcomers are going to join together to make the City a vibrant and stable community for everyone  How City staffing levels are going to be provided to ensure that essential City services are delivered
 How the economic base for the community can expand to ensure the future vitality of the City
 How the local government independence now enjoyed through incorporation can be sustained
City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 6—Other Important Recommendations page 104
 How the City can play to its economic strengths and occupy its special place in the Sierra Foothills and Gold Country marketplace
 How the City can overcome financial and governance barriers inherent in having a State agency own the main highway through its historic downtown, as well as the intersection of two major north/south and east/west State highways (Highways 4 and 49).

Recommendation #17: Value City staff.

The employee survey results indicate that at least one-third of City employees have profound concerns about the ability of the City to retain its workforce and see that as a constraint going forward.

The survey also showed that City employees ranked the City low on having the right equipment to do their jobs, having information shared with them, having the time and resources to perform their jobs, and knowing the goals and objectives associated with their job. The lowest ranked item on the employee survey was a question regarding whether employees felt the City had an effective process for listening to their concerns.

Citygate observed through the interviews and on-site presentations that over the last several years the City’s financial concerns about rising employee retirement and health costs have been discussed. Actions have been taken to reduce staffing in addition to retirement departures or employees taking other jobs. All this has occurred during changes in both the City Council and executive leadership. City employees cannot help but feel concerned about the City’s future and their place in that future. Employees who want and need to invest their future career in Angels Camp are looking for assurance that a successful career can be had in the City.

While there is no way to avoid confronting the fiscal realities the City faces, and policy makers and staff will need to discuss costs associated with employee salaries and benefits and may also need to continue discussions around how best to deliver City services, these conversations can be undertaken in a framework that values City employees and respects their interests.

One way to accomplish this is to frame future discussions around staffing for core service delivery and expertise. These discussions will need to be able to answer what constitutes core services in the City and what expertise and resources are needed to provide them. This framework for the discussion helps to focus on what the City organization needs to be to most effectively and efficiently deliver the services the City Council wants to provide to the community, rather than an approach focused solely on what can be cut from budgets each year.

City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 6—Other Important Recommendations page 105
Another way to undertake difficult resource discussions that still value and respect City employees is through the establishment and discipline of the routine annual strategic planning and budgeting cycles recommended in the Strategic Action Plan. City staff can plan their work around these cycles and know the goals they are expected to meet. It organizes work for the scarce resource of time available to City staff, which in turn shows respect for City staff and their contributions.

Recommendation #18: The City needs to improve its institutional resiliency, with elected officials and staff alike taking responsibility to ensure continuity in policies, projects, and service delivery.

Angels Camp is a small organization and, as such, is vulnerable to loss of momentum, direction, and continuity when change occurs, especially abrupt organizational change.

Although four changes in the City Administrators position over the course of 10 years, loss of Department head and City staffing, retirements, and changes in elected officials are not necessarily unusual occurrences in local government, the City appears to have been especially disrupted by this combination of events. Throughout this engagement, Citygate could see the affects that loss of staffing, changes in staffing, and changes in elected officials and offices over the course of the last several years had wrought.

One affect was that entire areas of previously hard-won work efforts were either not widely known about or known only by reputation and did not appear to be currently featured in work plans or goals for the City Council, Museum Commission, Museum foundation, and staff members. The community had either participated and/or paid for some of these work products through Community Development Block Grants. Even though several years have passed since the initial studies were released, such as the Destination Angels Camp branding and economic study and the City’s General Plan, one would have expected to see documents such as these informing more of the conversation around economic development. Another example is the loss of continuity in performance measuring. A comprehensive document was provided showing performance measurements for City departments from 2012 to 2013, but these measures were not continued in following years, as if the whole effort to set these formats up and report them to the City Council were lost at some juncture. Another example of loss in institutional knowledge was evident in several of the financial presentations, where connection to past formats appeared to be severed.

For a small City that works hard to provide its services and has no backup and/or redundancy within the ranks of its executive and line staff, loss of information, strategy, momentum, and project headway from one major effort to another not only sets back progress but costs the City of Angels, CA
Organizational Review and Budget Stabilization Study
Section 6—Other Important Recommendations page 106
community in both time and treasure. It also adds to cynicism on the part of staff and residents alike and breeds a sense of defeat even when the community has been moving forward in all the right directions.

It is the responsibility of everyone in the City to prevent wholesale disruption and interruption of projects and work underway:
 Elected officials need to respect the City’s work that has occurred before their election and seek to understand its value before making wholesale changes in priorities.
 Residents and volunteers need to seek to understand the very real fiscal and staffing constraints facing the City and be willing to work together with City officials to seek sustainable outcomes for all of the services rendered by the City.  City staff members need to provide budgets, projects, and program reports that include legacy information, citing past studies and Council initiatives that have led to the current project and/or priorities they are working to achieve.  City staff can work to ensure ready access to these various sources of information using easily available web links and references so that residents, staff members, elected officials, and commission members can all bring themselves up to speed on major initiatives and projects.
 Everyone needs to recognize the limits of the time, money, and resources available in the City and work together to carefully steward each other’s contributions.

APPENDICES 1–13
Appendix 1—Multi-year Budget vs. Actual – General Fund
Appendix 2—Multi-year Budget vs. Actual – All Funds
Appendix 3—Multi-year– General Fund
Appendix 4—Multi-year– Water Funds
Appendix 5—Multi-year– Wastewater Funds
Appendix 6—Multi-year– Transportation and Other Funds
Appendix 7—5-Year Financial Plan Forecast – General Fund Appendix 8—5-Year Financial Plan Forecast – Water Funds Appendix 9—5-Year Financial Plan Forecast – Wastewater Funds Appendix 10—5-Year Financial Plan Forecast – Transportation/Other Funds Appendix 11—Sample Capital Improvement Plan Document
Appendix 12—Capital Improvement Plan Model Summary
Appendix 13—Capital Improvement Plan Model Example Project Detail Sheet This page was intentionally left blank
Appendix #1
City of Angels Camp
Multi-year Budget vs. Actual – General Fund
FY 16/17 Budget FY 16/17 Actual Variance FY 17/18 Budget FY 17/18 Actual* Variance FY 18/19 Budget Taxes
Property Taxes 747,119 770,988 23,869 815,576 815,576 - 811,000 Sales Tax 790,000 819,168 29,168 823,785 823,785 - 845,393 Transient Occupancy Tax 655,572 649,332 (6,240) 640,806 640,806 - 670,000 Real Property Transfer 14,000 11,818 (2,182) 12,000 12,000 - 12,000 Other Taxes - -
Total Taxes 2,206,691 2,251,306 44,615 2,292,167 2,292,167 - 2,338,393 Licenses and Permits 263,098 240,330 (22,768) 265,500 265,500 - 350,200 Intergovernmental 208,290 329,565 121,275 312,666 312,666 - 382,375 Charges for Services 127,725 117,532 (10,193) 74,400 74,400 - 70,160 Fines and Forfeitures 17,300 14,814 (2,486) 12,000 12,000 - 14,000 Rental - -
Use of Money and Property 38,182 84,884 46,702 16,000 16,000 - 14,200 Other 22,525 39,037 16,512 55,231 55,231 - 223,918
Subtotal 2,883,811 3,077,468 193,657 3,027,964 3,027,964 - 3,393,246 Transfers In 509,183 315,227 (193,956) 327,879 327,879 - 477,167 Total Revenues 3,392,994 3,392,695 (299) 3,355,843 3,355,843 - 3,870,413 FY 16/17 Budget FY 16/17 Actual Variance FY 17/18 Budget FY 17/18 Actual Variance FY 18/19 Budget General Government 449,642 429,132 20,510 495,413 495,413 - 523,210 Public Works / Streets / Other 335,198 244,322 90,876 270,439 270,439 - 183,692 Community Development 395,840 346,342 49,498 358,589 358,589 - 336,831 Public Safety 2,264,063 2,245,717 18,346 2,362,539 2,362,539 - 2,694,221 Parks and Recreation - -
Capital Outlay 93,242 (93,242) 3,398 60,929 (57,531) 52,595 Debt Service - -
Principal 50,000 48,876 1,124 22,450 22,450 -
Interest and Fiscal Charges 10,000 4,710 5,290 2,394 2,394 - Capital Improvement Projects - 57,531 57,531 33,275
Depreciation Expense - -
Subtotal – Expenditures Excluding Capital
Improvement Projects 3,504,743 3,412,341 92,402 3,515,222 3,572,753 (57,531) 3,790,549 Miscellanous Transfers Out - - 120,000
Total Expenditures 3,504,743 3,412,341 92,402 3,572,753 3,572,753 - 3,943,824 Net Operating Income (Loss) (111,749) (19,646) 92,103 (216,910) (216,910) - (73,411) Total Revenues from above 3,392,994 3,392,695 (299) 3,355,843 3,355,843 - 3,870,413 FY 16/17 Budget FY 16/17 Actual Variance FY 17/18 Budget FY 17/18 Actual Variance Salaries and Benefits 2,675,215 2,656,490 18,725 2,763,058 2,763,058 - 2,955,830 Operations and Maintenance 829,528 755,851 73,677 809,695 809,695 - 867,994 Depreciation Expense - -
Transfers Out - - 120,000
Capital Improvement Projects - -
Total Expenditures 3,504,743 3,412,341 92,402 3,572,753 3,572,753 - 3,943,824 Net Operating Income (Loss) (111,749) (19,646) 92,103 (216,910) (216,910) - (73,411) * Assumed budget due to accrual uncertainty
Source: City of Angels Camp Budget (for budget amounts) and Audited Financial Documents (for actual amounts excluding CIP) Expenditure Categories
Revenue Categories
Expenditure Departments
Appendix #2
City of Angels Camp
Multi-year Budget vs. Actual – All Funds
FY 16/17 Budget FY 16/17 Actual Variance FY 17/18 Budget FY 17/18 Actual* Variance FY 18/19 Budget Taxes - -
Property Taxes 747,119 770,988 23,869 812,376 812,376 - 811,000 Sales Tax 790,000 819,168 29,168 823,785 823,785 - 845,393 Transient Occupancy Tax 1,092,615 1,012,340 (80,275) 1,068,006 1,068,006 - 1,125,001 Real Property Transfer 14,000 11,818 (2,182) 12,000 12,000 - 12,000 Other Taxes 542,936 (542,936) 120,851 120,851 - 183,011 Total Taxes 3,186,670 2,614,314 (572,356) 2,837,018 2,837,018 - 2,976,405 Licenses and Permits 280,698 240,330 (40,368) 265,500 265,500 - 350,200 Intergovernmental 2,267,143 981,908 (1,285,235) 2,477,614 2,477,614 - 2,647,602 Charges for Services 3,669,925 3,503,573 (166,352) 5,546,327 5,546,327 - 5,497,731 Fines and Forfeitures 76,777 14,814 (61,963) 12,000 12,000 - 14,000 Rental 32,082 (32,082) 32,383 32,383 - 47,773
Use of Money and Property 19,300 157,552 138,252 41,700 41,700 - 55,600 Other 291,000 605,017 314,017 92,348 92,348 - 159,016
Connection fees 317,034 418,233 101,199 -
Subtotal 10,140,629 8,535,741 (1,604,888) 11,304,890 11,304,890 - 11,748,327 Transfers In 749,223 712,217 (37,006) 497,418 497,418 - 656,255 Total Revenues 10,889,852 9,247,958 (1,641,894) 11,802,308 11,802,308 - 12,404,582 FY 16/17 Budget FY 16/17 Actual Variance FY 17/18 Budget FY 17/18 Actual Variance FY 18/19 Budget General Government 528,311 429,132 99,179 495,413 495,413 - 523,210 Public Works - 270,439 270,439 - 183,692
Streets/Other 1,175,389 712,175 463,214 252,910 252,910 - 271,133 Water 1,639,128 1,467,318 171,810 1,272,913 1,272,913 - 1,273,416 Sewer 1,964,676 1,711,627 253,049 1,763,098 1,763,098 - 1,714,346 Community Development 395,840 793,972 (398,132) 358,589 358,589 - 336,831 Public Safety 2,264,063 2,245,717 18,346 2,362,539 2,362,539 - 2,694,221 Parks and Recreation - -
Other Funds Departments 572,708 572,708 547,147
Capital Outlay 144,409 (144,409) 2,097,772 2,097,772 - 2,077,882 Debt Service - -
Principal 50,000 48,876 1,124 687,488 687,488 - 675,348 Interest and Fiscal Charges 300,000 296,493 3,507 256,603 256,603 - 183,654 Capital Improvement Projects 2,097,772 2,097,772 1,461,517 1,461,517 - 920,431 Depreciation Expense 780,000 746,912 33,088 780,000 780,000 - 780,000 Subtotal – Expenditures Excluding Capital
Improvement Projects 9,097,407 8,596,631 500,776 11,170,472 11,170,472 - 11,260,880 Miscellaneous Transfers Out 749,223 712,217 37,006 232,136 232,136 - 656,255 Total Expenditures 11,944,402 9,308,848 2,635,554 12,864,125 12,864,125 - 12,837,566 Net Operating Income (Loss) (1,054,550) (60,890) 993,660 (1,061,817) (1,061,817) - (432,984) Total Revenues from above 10,889,852 9,247,958 (1,641,894) 11,802,308 11,802,308 - 12,404,582 FY 16/17 Budget FY 16/17 Actual Variance FY 17/18 Budget FY 17/18 Actual Variance FY 18/19 Budget Salaries and Benefits 5,301,449 3,453,876 1,847,573 4,860,808 4,860,808 - 4,877,605 Operations and Maintenance 3,015,958 4,395,843 (1,379,885) 5,455,196 5,455,196 - 5,603,275 Depreciation Expense** 780,000 746,912 33,088 780,000 780,000 - 780,000 Transfers Out 749,223 712,217 37,006 306,604 306,604 - 656,255 Capital Improvement Projects 2,097,772 2,097,772 1,461,517 1,461,517 - 920,431 Total Expenditures 11,944,402 9,308,848 2,635,554 12,864,125 12,864,125 - 12,837,566 Net Operating Income/(Loss) (1,054,550) (60,890) 993,660 (1,061,817) (1,061,817) - (432,984) * Assumed budget due to accrual uncertainty.
** In budget document, depreciated expense is reflected as negative expense to reflect cash balance totals.

Source: City of Angels Camp Budget (for budget amounts) and Audited Financial Documents (for actual amounts excluding CIP) Expenditure Categories
Revenue Categories
Expenditure Departments
Appendix #3
City of Angels Camp
Multi-year – General Fund
Actual per audited financial statement documents
FY 12/13 Actual FY 13/14 Actual FY 14/15 Actual FY 15/16 Actual FY 16/17 Actual FY 17/18 Estimate FY 18/19 Budget Revenues 4,357,999 4,109,018 3,039,962 3,304,683 3,392,695 3,355,843 3,870,413 Expenditures 4,171,491 4,221,337 3,518,353 3,329,490 3,412,341 3,572,753 3,943,824 Prior Period Adjustments 205,302
Net Operating Income (Loss) 186,508 (112,319) (273,089) (24,807) (19,646) (216,910) (73,411) Beginning Total Fund Balance 1,455,637 1,642,145 1,529,826 1,256,738 1,231,931 1,212,285 995,375 Ending Total Fund Balance 1,642,145 1,529,826 1,256,737 1,231,931 1,212,285 995,375 921,964 Beginning Unassigned Fund Balance 691,040 1,361,356 1,210,929 1,055,465 1,007,364 972,757 755,847 Ending Unassigned Fund Balance 1,361,356 1,210,929 1,055,465 1,007,364 972,757 755,847 682,436 Cash Balance (Except Agency Funds) 1,816,147 1,449,379 1,093,366 879,056 1,030,906 813,996 740,585 Appendix #4
City of Angels Camp
Multi-year – Water Funds
Actual per audited financial statement documents
FY 12/13 Actual FY 13/14 Actual FY 14/15 Actual FY 15/16 Actual FY 16/17 Actual FY 17/18 Estimate FY 18/19 Budget Revenues 1,573,321 1,583,582 1,558,011 1,494,014 1,709,665 1,646,653 1,681,000 Expenditures 1,459,035 1,387,181 1,304,747 1,621,914 1,810,535 1,779,685 1,849,036 Prior Period Adjustments (184,461) (690,521)
Net Operating Income (Loss) 114,286 196,401 68,803 (818,421) (100,870) (133,032) (168,036) Beginning Total Net Assets 7,736,209 7,850,495 8,046,896 8,115,699 7,297,278 7,196,408 7,063,376 Ending Total Net Assets 7,850,495 8,046,896 8,115,699 7,297,278 7,196,408 7,063,376 6,895,340 Beginning Unrestricted Net Assets 6,463,766 6,624,235 6,860,001 6,968,284 6,160,468 6,068,608 5,935,576 Ending Unrestricted Net Assets 6,624,235 6,860,001 6,968,284 6,160,468 6,068,608 5,935,576 5,767,540 Cash Balance (Except Agency Funds) 5,638,634 5,982,366 6,349,692 6,291,038 6,207,288 6,074,256 5,906,220 Appendix #5
City of Angels Camp
Multi-year – Wastewater Funds
Actual per audited financial statement documents
FY 12/13 Actual FY 13/14 Actual FY 14/15 Actual FY 15/16 Actual FY 16/17 Actual FY 17/18 Estimate FY 18/19 Budget Revenues 2,223,399 2,252,554 2,324,868 2,265,254 2,469,142 2,499,263 2,387,352 Expenditures 2,470,398 2,304,795 2,267,124 2,353,366 2,616,305 3,001,288 2,889,346 Prior Period Adjustments (333,739) (658,012)
Net Operating Income (Loss) (246,999) (52,241) (275,995) (746,124) (147,163) (502,025) (501,994) Beginning Total Net Assets 13,608,068 13,361,069 13,308,828 13,032,833 12,286,709 12,139,546 11,637,521 Ending Total Net Assets 13,361,069 13,308,828 13,032,833 12,286,709 12,139,546 11,637,521 11,135,527 Beginning Unrestricted Net Assets 1,994,112 956,596 1,127,569 798,758 302,933 599,802 97,777 Ending Unrestricted Net Assets 956,596 1,127,569 798,758 302,933 599,802 97,777 (404,217) Cash Balance (Except Agency Funds) 1,667,245 1,870,751 1,801,473 1,970,427 2,194,328 1,692,303 1,190,309 Appendix #6
City of Angels Camp
Multi-year – Transportation and Other Funds
Actual per audited financial statement documents
FY 12/13 Actual FY 13/14 Actual FY 14/15 Actual FY 15/16 Actual FY 16/17 Actual FY 17/18 Estimate FY 18/19 Budget Revenues 890,220 1,668,135 1,881,898 1,251,797 1,676,402 5,268,172 4,465,817 Expenditures 949,441 1,793,968 1,723,193 1,594,203 1,469,669 4,762,045 4,155,361 Prior Period Adjustments - - (605,640) - - - -
Net Operating Income (Loss) (59,221) (125,833) (446,935) (342,406) 206,733 506,127 310,456 Beginning Total Fund Balance 2,370,360 2,311,139 2,185,306 1,738,370 1,395,964 1,602,697 1,392,853 Ending Total Fund Balance 2,311,139 2,185,306 1,738,371 1,395,964 1,602,697 2,108,824 1,703,309 Beginning Unassigned Fund Balance (13,268) (4,161) - - - - (209,844) Ending Unassigned Fund Balance (4,161) - - - - (209,844) 100,612

Agency Funds) 1,381,554 1,070,440 772,602 427,150 793,955 1,300,082 1,610,538 Appendix #7
City of Angels Camp
5-Year Financial Plan Forecast
General Fund
Budgeted Projected Projected Projected Projected Projected Projected 2017/18 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 Revenues
Property Taxes 815,576 815,576 811,000 832,086 853,720 875,917 898,691 Sales Taxes 823,785 823,785 845,393 868,219 891,661 915,735 940,460 Utility Users Taxes 640,806 640,806 670,000 673,350 676,717 680,100 683,501 Real Property Transfer 12,000 12,000 12,000 12,000 12,000 12,000 12,000 Other Taxes - - - -
Total Taxes 2,292,167 2,292,167 2,338,393 2,385,655 2,434,097 2,483,753 2,534,652 Licenses & Permits 265,500 265,500 350,200 353,702 353,702 357,239 357,239 Fines, Forfeitures & Penalties 12,000 12,000 14,000 14,000 14,000 14,000 14,000 Use of Money & Property 16,000 16,000 14,200 14,342 14,342 14,485 14,485 Intergovernmental 312,666 312,666 382,375 382,375 382,375 382,375 382,375 Charges for Service 74,400 74,400 70,160 70,862 70,862 71,570 71,570 Other Revenue 55,231 55,231 223,918 223,918 223,918 223,918 223,918 Total Revenues 3,027,964 3,027,964 3,393,246 3,444,853 3,493,296 3,547,340 3,598,239 Percentage Change Over Prior Year -1.6% 0.0% 12.1% 1.5% 1.4% 1.5% 1.4% Expenditures
Salaries actuals combined in actual 12-17 2,763,058 2,763,058 2,969,907 1,939,207 1,975,718 2,012,938 2,050,878 Benefits
PERS 523,295 583,681 627,517 667,228
Medical Insurance - - - - -
All Other 520,000 530,400 541,008 551,828
Services and Supplies 723,922 723,922 768,047 783,408 799,076 815,058 831,359 Debt 24,844 24,844 - - - - -
Capital Outlay 3,398 3,398 52,595 52,595 52,595 52,595 52,595 Total Expenditures 3,515,222 3,515,222 3,790,549 3,818,505 3,941,470 4,049,116 4,153,888 Percentage Change Over Prior Year 3.0% 3.0% 7.8% 0.7% 3.2% 2.7% 2.6% Excess (Deficiency) of Revenues vs
Expenditures (487,258) (487,258) (397,303) (373,652) (448,174) (501,775) (555,649) Other Financing Sources
Operating Transfers In 327,879 327,879 477,167 477,167 477,167 477,167 477,167 Operating Transfers Out (120,000) (120,000) (120,000) (120,000) (120,000) Capital Improvement Projects (57,531) (57,531) (33,275) (33,275) (33,275) (33,275) (33,275) Total Other Financing Sources 270,348 270,348 323,892 323,892 323,892 323,892 323,892 Percentage Change Over Prior Year -14.2% -14.2% 19.8% 0.0% 0.0% 0.0% 0.0% Audit Prior Period Adjustment
Net Surpus (Deficit) (216,910) (216,910) (73,411) (49,760) (124,282) (177,883) (231,757) Budgeted Projected Projected Projected Projected Projected Projected 2017/18 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 Beginning Total Fund Balance 1,212,281 1,212,285 995,371 921,960 872,200 747,918 570,035 Fund Balance Reservations 239,528 239,528 239,528 239,528 239,528 239,528 239,528 Unassigned Fund Balance 972,753 972,757 755,843 682,432 632,672 508,390 330,507 Ending Fund Balance 995,371 995,375 921,960 872,200 747,918 570,035 338,278 Fund Balance Reservations 239,528 239,528 239,528 239,528 239,528 239,528 239,528 Unassigned Fund Balance 755,843 755,847 682,432 632,672 508,390 330,507 98,750 Unassigned Fund Balance as a
Percentage of General Fund Expenses 73% 73% 50% 50% 50% 50% 50% Fund Balance
Current Fiscal Year 5-Year Projections
Appendix #8
City of Angels Camp
5-Year Financial Plan Forecast
Water Funds
Budgeted Projected Projected Projected Projected Projected Projected 2017/18 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 Revenues
Use of Money and Property - - - - - -
Intergovernmental - - - - - -
Charges for Service 1,629,561 1,629,561 1,667,000 1,683,670 1,683,670 1,700,507 1,700,507 Other Revenue 17,085 17,085 14,000 14,000 14,000 14,000 14,000 Total Revenues 1,646,646 1,646,646 1,681,000 1,697,670 1,697,670 1,714,507 1,714,507 Percentage Change over Prior Year -3.7% 0.0% 2.1% 1.0% 0.0% 1.0% 0.0% Expenditures
Salaries actuals combined in actual 12-17 883,409 883,409 841,601 533,356 544,023 554,904 566,002 Benefits
PERS 132,590 149,859 163,852 176,274
Medical Insurance - - - - -
All Other 180,540 184,151 187,834 191,590
Service/Supplies/Depreciation 445,039 445,039 486,815 546,551 557,482 568,632 580,005 Debt 74,468 74,468 75,000 75,000 75,000 75,000 75,000
Capital Outlay 38,420 38,420 38,420 63,420 63,420 63,420 63,420 Total Expenditures 1,441,336 1,441,336 1,441,836 1,531,457 1,573,935 1,613,641 1,652,291 Percentage Change over Prior Year -10.0% -10.0% 0.0% 6.2% 2.8% 2.5% 2.4% Excess (Deficiency) of Revenues vs
Expenditures 205,310 205,310 239,164 166,213 123,735 100,866 62,216 Other Financing Sources
Operating Transfers In - - - -
Operating Transfers Out (65,443) (65,443) (64,200) (64,200) (64,200) (64,200) (64,200) Capital Improvement Projects (272,909) (272,909) (343,000) (423,000) (423,000) (423,000) (423,000) Total Other Financing Sources (338,352) (338,352) (407,200) (487,200) (487,200) (487,200) (487,200) Net Income (Loss) (133,042) (133,042) (168,036) (320,987) (363,465) (386,334) (424,984) Percentage Change over Prior Year 31.9% 31.9% 26.3% 91.0% 13.2% 6.3% 10.0% Audit Prior Period Adjustment
Net Surpus/(Deficit) (133,042) (133,042) (168,036) (320,987) (363,465) (386,334) (424,984) Budgeted Projected Projected Projected Projected Projected Projected 2017/18 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 Beginning Total Fund Balance 7,196,408 7,196,408 7,063,366 6,895,330 6,574,343 6,210,878 5,824,544 Fund Balance Reservations 1,127,801 1,127,801 1,127,801 1,127,801 1,127,801 1,127,801 1,127,801 Unassigned Fund Balance 6,068,607 6,068,607 5,935,565 5,767,529 5,446,542 5,083,077 4,696,743 Ending Fund Balance 7,063,366 7,063,366 6,895,330 6,574,343 6,210,878 5,824,544 5,399,559 Fund Balance Reservations 1,127,801 1,127,801 1,127,801 1,127,801 1,127,801 1,127,801 1,127,801 Unassigned Fund Balance 5,935,565 5,935,565 5,767,529 5,446,542 5,083,077 4,696,743 4,271,758 Unassigned Fund Balance as a
Percentage of General Fund Expenses 334% 334% 312% 270% 247% 224% 200% Net Position
Current Fiscal Year 5-Year Projections
Appendix #9
City of Angels Camp
5-Year Financial Plan Forecast
Wastwater Funds
Budgeted Projected Projected Projected Projected Projected Projected 2017/18 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 Revenues
Use of Money and Property - - - - - -
Intergovernmental - - - - - -
Charges for Service 2,487,363 2,487,363 2,367,852 2,391,531 2,391,531 2,415,446 2,415,446 Other Revenue 11,900 11,900 19,500 19,500 19,500 19,500 19,500 Total Revenues 2,499,263 2,499,263 2,387,352 2,411,031 2,411,031 2,434,946 2,434,946 Percentage Change Over Prior Year 1.2% 0.0% -4.5% 1.0% 0.0% 1.0% 0.0% Expenditures
Salaries actuals combined in actual 12-17 998,804 998,804 936,844 590,253 602,058 614,099 626,381 Benefits
PERS 147,912 167,206 182,920 196,867
Medical Insurance - - - - -
All Other 201,960 205,999 210,119 214,322
Service/Supplies/Depreciation 1,161,415 1,161,415 1,199,965 1,223,964 1,248,444 1,273,412 1,298,881 Debt 357,494 357,494 329,852 329,852 329,852 329,852 329,852 Capital Outlay 16,160 16,160 13,985 13,985 13,985 13,985 13,985 Total Expenditures 2,533,873 2,533,873 2,480,646 2,507,926 2,567,543 2,624,387 2,680,287 Percentage Change Over Prior Year -3.2% -3.2% -2.1% 1.1% 2.4% 2.2% 2.1% Excess (Deficiency) of Revenues vs
Expenditures (34,610) (34,610) (93,294) (96,896) (156,513) (189,441) (245,341) Other Financing Sources
Operating Transfers In - - - -
Operating Transfers Out (1,243) (1,243) - - - - -
Capital Improvement Projects (466,172) (466,172) (408,700) (408,700) (408,700) (408,700) (408,700) Total Other Financing Sources (467,415) (467,415) (408,700) (408,700) (408,700) (408,700) (408,700) Net Income (Loss) (502,025) (502,025) (501,994) (505,596) (565,213) (598,141) (654,041) Percentage Change Over Prior Year 241.1% 241.1% 0.0% 0.7% 11.8% 5.8% 9.3% Audit Prior Period Adjustment
Net Surpus/(Deficit) (502,025) (502,025) (501,994) (505,596) (565,213) (598,141) (654,041) Budgeted Projected Projected Projected Projected Projected Projected 2017/18 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 Beginning Total Fund Balance 12,139,546 12,139,546 11,637,521 11,135,527 10,629,931 10,064,718 9,466,577 Fund Balance Reservations 11,539,744 11,539,744 11,539,744 11,539,744 11,539,744 11,539,744 11,539,744 Unassigned Fund Balance 599,802 599,802 97,777 (404,217) (909,813) (1,475,026) (2,073,167) Ending Fund Balance 11,637,521 11,637,521 11,135,527 10,629,931 10,064,718 9,466,577 8,812,536 Fund Balance Reservations 11,539,744 11,539,744 11,539,744 11,539,744 11,539,744 11,539,744 11,539,744 Unassigned Fund Balance 97,777 97,777 (404,217) (909,813) (1,475,026) (2,073,167) (2,727,208) Unassigned Fund Balance as a
Percentage of General Fund Expenses 3.3% 3.3% -14.0% -31.2% -49.6% -68.4% -88.3% Net Position
Current Fiscal Year 5-Year Projections
Appendix #10
City of Angels Camp
5-Year Financial Plan Forecast
Transportation/Other Funds
Budgeted Projected Projected Projected Projected Projected Projected 2017/18 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 Revenues
Property Taxes - - - -
Sales Taxes - - - -
Utility Users Taxes - - - -
Real Property Transfer - - - -
Other Taxes 2,645,851 2,645,851 2,164,231 2,164,231 2,164,231 2,164,231 2,164,231 Total Taxes 2,645,851 2,645,851 2,164,231 2,164,231 2,164,231 2,164,231 2,164,231 Licenses and Permits - - - - - -
Fines, Forfeitures, and Penalties - - - - - -
Use of Money and Property - - - - - -
Intergovernmental 2,093,138 2,093,138 2,099,782 2,099,782 2,099,782 2,099,782 2,099,782 Charges for Service - - - -
Other Revenue 371,410 371,410 86,916 86,916 86,916 86,916 86,916 Total Revenues 5,110,399 5,110,399 4,350,929 4,394,438 4,438,383 4,482,766 4,527,594 Percentage Change Over Prior Year 299.4% 0.0% -14.9% 1.0% 1.0% 1.0% 1.0% Expenditures
Salaries actuals combined in actual 12-17 205,964 205,964 129,254 79,344 80,931 82,549 84,200 Benefits
PERS 20,206 22,849 25,024 26,954
Medical Insurance - - - - -
All Other 30,300 30,906 31,524 32,155
Services and Supplies 619,654 619,654 689,026 702,807 716,863 731,200 745,824 Debt 738,931 738,931 756,688 756,688 756,688 756,688 756,688 Capital Outlay 2,039,794 2,039,794 1,972,882 1,972,882 1,972,882 1,972,882 1,972,882 Total Expenditures 3,604,343 3,604,343 3,547,850 3,583,329 3,619,162 3,655,353 3,691,907 Percentage Change Over Prior Year 272.9% 272.9% -1.6% 1.0% 1.0% 1.0% 1.0% Excess (Deficiency) of Revenues vs
Expenditures 1,506,056 1,506,056 803,079 811,110 819,221 827,413 835,687 Other Financing Sources
Operating Transfers In 157,773 157,773 114,888 114,888 114,888 114,888 114,888 Operating Transfers Out (492,797) (492,797) (472,055) (472,055) (472,055) (472,055) (472,055) Capital Improvement Projects (664,905) (664,905) (135,456) (135,456) (135,456) (135,456) (135,456) Total Other Financing Sources (999,929) (999,929) (492,623) (492,623) (492,623) (492,623) (492,623) Percentage Change Over Prior Year 843.1% 843.1% -50.7% 0.0% 0.0% 0.0% 0.0% Net Income (Loss) 506,127 506,127 310,456 318,487 326,598 334,790 343,064 Audit Prior Period Adjustment
Net Surpus (Deficit) 506,127 506,127 310,456 318,487 326,598 334,790 343,064 Budgeted Projected Projected Projected Projected Projected Projected 2017/18 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 Beginning Total Fund Balance 1,602,698 1,602,698 2,108,825 2,419,281 2,737,768 3,064,366 3,399,156 Fund Balance Reservations 1,602,698 1,602,698 1,602,698 1,602,698 1,602,698 1,602,698 1,602,698 Unassigned Fund Balance 0 0 506,127 816,583 1,135,070 1,461,668 1,796,458 Ending Fund Balance 2,108,825 2,108,825 2,419,281 2,737,768 3,064,366 3,399,156 3,742,220 Fund Balance Reservations 1,602,698 1,602,698 1,602,698 1,602,698 1,602,698 1,602,698 1,602,698 Unassigned Fund Balance 506,127 506,127 816,583 1,135,070 1,461,668 1,796,458 2,139,522 Unassigned Fund Balance as a
Percentage of General Fund Expenses 16% 16% 27% 36% 46% 56% 66% Fund Balance
Current Fiscal Year 5-Year Projections
Appendix #11
City of Angels Camp
Sample Capital Improvement Plan Document
Source: City of Reno, NV FY 17/18 budget document
Source: City of Pasadena, CA FY 18/19 Capital Improvement Plan document

CAPITAL IMPROVEMENT PLAN
The City of Angels Camp updates its Capital Improvement Plan (CIP) each year. The responsibility for updating the plan and presenting it to the City Council rests with the CIP Committee, a Citywide group of employees representing the major departments of the City involved in the construction, improvement, operation, and financing of capital facilities. The Finance Department is the lead department and serves as chair of the Committee. The approved CIP for this year follows this report.

Process
The CIP process begins early each fiscal year when departments submit to the Committee their requests or revisions for capital projects. The requests are submitted on approved forms which include the description of the project, estimated cost, time frame, justification, and impact on operating budgets. The CIP is a 10-year plan where projects are identified in the outlying years and listed based on known conditions, estimated growth rates, the City’s [insert various City plans such as the General Plan, Area Specific Plans, etc.]. The CIP Committee uses an established set of criteria to evaluate CIP requests. The criteria include legal constraints and requirements, health and safety, project life, impact on the City’s operating budget, consistency with City Council and Management priorities, conformance with adopted plans, cost effectiveness, frequency of use, and population impacted. Projects are ranked in order of program and funding priority which is explained further in this section.

While progress in repair and maintenance of City infrastructure is being made, the CIP Committee recommends that [insert recommendations and rationale].

Capital Improvement Program Definitions
The Capital Improvement Program is a planning and budgeting tool which provides information about the City’s infrastructure needs for a 10-year time frame. Each year, the list of projects is reviewed for need, cost and priority. New projects may be added, and other projects deleted. Generally, capital improvements are defined as physical assets, constructed or purchased, that have a useful life of 10 years or longer and a cost of $25,000 or more. The following are capital improvement categories included in the plan:
a. New and expanded facilities for the community
b. Large-scale rehabilitation or replacement of existing facilities c. Equipment for any public facility or improvement when first constructed or acquired
d. The cost of engineering or architectural studies and services relative to the improvement
e. The acquisition of land for a community facility such as park, road, sewer line, etc.

In addition, the City includes Capital Maintenance needs in the CIP plan. Capital Maintenance projects are generally rehabilitative maintenance on City-owned facilities that are required to maintain facilities in good operating condition. Finally, the City’s budget process includes major purchases in the CIP plan. These include major equipment, vehicles, computer hardware, and computer software that, over the life of the project, cost $250,000 or more.

What are Capital Outlays?
Capital outlays, which are budgeted within the City’s operating budget, include such things as furniture, equipment, vehicles, and motorized equipment needed to support the operation of the City’s programs. Generally, a capital outlay item may be defined as an item valued more than $10,000 with a life expectancy of less than 10 years.

What are Capital Projects?
There are two types of capital expenditures: infrastructure projects and operating programs. Capital projects, which are addressed in the CIP and budgeted within the City’s Adopted Budget, generally include major fixed assets or infrastructure with longterm value, such as buildings, roads, bridges, and parks; major equipment purchases (vehicles), computer hardware, and computer software that, over the life of the project, cost $250,000 or more, and capital maintenance projects. Any of these may involve some form of financing. Capital projects costs include all expenditures related to the planning, design, construction, and equipment necessary to bring a project on line.

Why have a Capital Improvement Program?
The CIP provides information on the current and long-range infrastructure and equipment requirements of the City. It provides a mechanism for balancing needs and resources and for setting priorities and schedules for capital projects. It is based on needs identified through the planning process, requests and recommendations of City departments, and the concerns of citizens and elected officials. The CIP includes the identification of revenue sources which will be utilized to fund capital improvements. Projects are included even if revenues are not available to fund them. These projects are prioritized and may be funded by current revenues or by debt financing, depending on the availability of funds, the nature of the project, and the policies of the Council. The CIP strives for efficient use of capital improvement funds by identifying CIP projects and prioritizing them according to their relative importance and urgency of need.

Identification assures needed projects are known, while prioritization ensures that those projects which are most urgently needed are funded first.

Why a Separate Capital Improvement Program?
The Capital Improvement Program outlines long-range capital improvement expenditures. Funds budgeted through the CIP for a specific project during a specific year remain with that project until the project is completed, while the operating budget terminates at the end of the fiscal year. Each year project costs are reviewed and additional funds may be allocated to a project which, when combined with resources carried over from the prior year, result in the continuing project budget for the new year.

How are Projects Prioritized?
The City does not have enough funding to meet all of its capital needs each year. Projects are prioritized based on the effect of each project on the list and the City’s ability to meet community goals. All projects are compared based on a common set of selection criteria.

The cornerstone of this process is a worksheet which requires departments to explain anticipated funding sources, legal constraints/requirements, health and safety, project life, City Council and Management priorities, conformity with adopted plans and goals, impact on the City’s operating budget, cost effectiveness, environmental impacts, population impacted, and frequency of use. Projects are ranked in order of program and funding priority. A numerical score is assigned to each project. The projects are then ranked according to how each contributes to maintaining current service levels.

A given project is then placed within one of several categories, suggesting a final priority position. The priority categories represent a relative degree of need for any particular project and are described below.

1. A project which is needed to comply with a court order, legislative mandate, or is critical to the health, safety, and general welfare of the public or which has a dedicated funding source that cannot be used for any other project, or which would provide for a public or operational improvement.

2. A project which is needed to comply with a court order, legislative mandate, or is critical to the health, safety, and general welfare of the public or which would provide for a public or operational improvement, but there are no available funds in the current year to fund the project. Any funds that become available will be used for these priorities.

3. A project which would provide for a public or operational improvement that City staff anticipates funding in the third year of the Capital Improvement Plan.

4. A project which would provide for a public or operational improvement that City staff anticipates funding in the fourth year of the Capital Improvement Plan.

5. A project which would provide for a public or operational improvement that City staff anticipates funding in the fifth year of the Capital Improvement Plan.

6. A project which would provide for a public or operational improvement that City staff anticipates funding in the sixth to tenth year of the Capital Improvement Plan.

The Capital Improvement Plan represents the mutual efforts of all City departments to meet the infrastructure needs of City residents, businesses, and visitors. These guidelines provide a basis for the conception and preparation of the City’s Capital Improvement Plan.

Revenue Sources
The Capital Improvement Plan indicates the fund responsible for funding the specific projects. However, CIPs generally include a variety of revenues that are used both for the direct funding of projects and as a source for debt service to retire bonds. This section will describe each of the major revenue sources.

Capital Projects Funds – The City has established various Capital Projects Funds. These funds are generally used for park projects, various bond projects, street impact fee projects, special assessment district projects, and projects funded by the General Fund.

General Fund – In building the budget, the goal is to set aside [insert percentage goal] of prior year General Fund operating expenditures less capital outlay and debt service to fund capital projects. In addition, some of the computer hardware, software, and vehicles included in the CIP will be funded through the General Fund. [insert fund name] – The [insert fund name] [insert description of revenue source(s) of the fund, how they are used and any restrictions or legal obligations] This subsection should be repeated for each potential CIP funding source Potential Revenue Sources
The City must also utilize additional revenue sources to help meet the needs of the Capital Improvement Plan. Examples of these additional revenue sources which could be used are identified below:

Bonds – [insert discussion of the types of bonds and the respective characteristics that could be used to fund CIP projects]
Other Resources – [insert discussion of other potential revenue sources such as public private partnerships, additional assessment/business improvement districts, fee increases or additions, etc.]
Types of Proposed Projects
The CIP is further organized by the type of improvement the project represents. This format enables the Council and staff to easily discuss projects on their relative merits.

The project types are assigned as follows.
• Annual Maintenance Program – this type includes the annual funding amounts for capital maintenance and annual construction projects. Items such as Parks Maintenance funding, Facilities Maintenance funding, and Americans with Disabilities Act funding are included in this category. • One-time Infrastructure Projects – this type includes projects that are one-time construction or rehabilitation of City facilities. New pools and extraordinary fire station maintenance fall into this category.
• Wastewater/Stormwater Collection and Treatment, Drainage Projects – this type includes all projects related to the sewer treatment plants, major repairs, upgrades or reconstruction of existing drainage systems, sewer separation projects, and treatment plant expansions.
• Water Projects – this type includes all projects related to the water treatment plants, major repairs, upgrades, or reconstruction of existing treatment and delivery systems, and treatment plant expansions.
• Transportation Projects – this type includes all projects related to transportation needs including streets/roads, public transportation, street lights/signage, etc. • Parks, Recreation, and Municipal Facilities – this type is related to all parks, recreational projects (e.g., museum), and municipal facilities (e.g., city hall, police and fire stations)
• [insert other types specific to City]
Appendix #12
City of Angels Camp
Capital Improvement Plan Model Summary
Project # Priority #
Responsible
Function/Department Account # Project Description
Total Estimated
Cost/Funding
Total Identified
Funding
Unidentified
Funding Needs
Anticipated
Fiscal Year to
Begin
Anticipated
Fiscal Year
to Complete
1234-5 1 Water xxx-xxxx-xxxx-xxxx Sprayfield Improvements Phase II 499,000 200,000 209,000 2019/20 2022/23 Appendix #13
City of Angels Camp
Capital Improvement Plan Model Example Project Detail Sheet Project # Priority # Account # Summary Description
Total Estimated
Cost/Funding
Amount Budgeted
through Prior Year
Remaining Project
Cost
Adopted Budget
Current Fiscal
Year
Proposed
Budget Next
Fiscal Year
Proposed
Budget 2nd
Fiscal Year
Proposed
Budget 3rd
Fiscal Year
Proposed
Budget 4th
Fiscal Year
Proposed
Budget 5th
Fiscal Year
and Beyond
1234-5 1 xxx-xxxx-xxxx-xxxx Sprayfield Improvements Phase II 499,000 - 499,000 - 120,000 80,000 240,000 59,000 Total
Account # Fund
General Fund
Gas Tax
Transportation
Grants
Water Rates
Wastewater Rates
Transient Occupancy Tax
Sales Tax Override
Assessment District Assessments
Other
Unfunded
Total
Full Description:

Justification:

Schedule:

Relationship to General Plan or Other Plans:

Operating Budget Impact:

Project History:

Potential Funding
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City of Angels Camp
Strategic Planning and Facilitation Assistance
Table of Contents page i

TABLE OF CONTENTS
Section Page
Executive Summary ......................................................................................................................................................1 High-level Fiscal Review ........................................................................................................................... 2 Strategic Planning Process Outcomes........................................................................................................ 2 Vision Statement............................................................................................................................ 3 Mission Statement......................................................................................................................... 3 Primary Guiding Priorities............................................................................................................. 3 Values ........................................................................................................................................... 3 Strategic Planning Objectives........................................................................................................ 3 Section 1—Introduction................................................................................................................................................5

1.1 Project Scope ................................................................................................................................. 5

1.2 Project Methodology and Analyses............................................................................................... 6

1.2.1 High-Level Fiscal Review................................................................................................. 6 Section 2—Strategic Plan Development Process......................................................................................................14

2.1 Process Used by Citygate to Develop Strategic Plan .................................................................. 16 Section 3—Strategic Planning Workshop Outcomes...............................................................................................17

3.1 Community and Employee Surveys ............................................................................................ 17

3.1.1 Community Survey ......................................................................................................... 17

3.1.2 Employee Survey ............................................................................................................ 21

3.1.3 Mutual Survey Response Priorities................................................................................. 24

3.2 Vision/Mission Statements, Values and Primary Guiding Priorities........................................... 25

3.2.1 Vision Statement............................................................................................................. 25

3.2.2 Mission Statement........................................................................................................... 25

3.2.3 Values.............................................................................................................................. 26

3.3 Strategic Planning Objectives...................................................................................................... 27

3.4 Strategic Planning Implementation, Monitoring, Updating, and Reporting................................ 30 Section 4—Draft Strategic Plan Document Template .............................................................................................33 Section 5—Summary of Recommendations..............................................................................................................34 Table of Tables
Table 1—Angels Camp Financial Summary – All Funds ............................................................................................. 7 Table 2—Angels Camp Financial Summary – General Fund ....................................................................................... 9 Table 3—FY23 Priority Goals/Objectives................................................................................................................... 28 Table of Figures
Figure 1—FY23 Budgeted Expenditures by Fund Type ............................................................................................... 8 Figure 2—General Fund Tax Revenue by Category.................................................................................................... 10 Figure 3—Living Arrangement of Community Respondents...................................................................................... 17 Figure 4—Years Living in Angels Camp .................................................................................................................... 18 Figure 5—General Work-Related Information Regarding Respondents..................................................................... 18 City of Angels Camp
Strategic Planning and Facilitation Assistance
Table of Contents page ii
Figure 6—Respondent Commuting Status................................................................................................................... 19 Figure 7—Preferred Communication Medium of Respondents .................................................................................. 21 Figure 8—Job Function of Respondents...................................................................................................................... 22 Figure 9—Tenure of Respondents............................................................................................................................... 22 Appendices
Appendix A—City of Angels Camp Community Survey Summary Appendix B—City of Angels Camp Employee Survey Summary
Appendix C—General Plan Document Goal Verification Worksheet (Provided Digitally) Appendix D—Goal Prioritization Monitoring Matrix Template (Provided Digitally) Appendix E—Sample Policies and Procedures Template (Provided Digitally) City of Angels Camp
Strategic Planning and Facilitation Assistance
Executive Summary page 1

EXECUTIVE SUMMARY
Citygate Associates, LLC (Citygate) is pleased to once again serve the City of Angels Camp (City) by presenting this Final Report for Strategic Planning and Facilitation Assistance. The City has experienced several staff changes since Citygate completed its last project for the City in 2020.

These changes include a new City Council, a new City Administrator, and a new Finance Director.

In addition to the impacts of the COVID-19 pandemic, these changes make the City’s decision to complete a strategic planning process timely and wise.

The scope of Citygate’s work included:
◆ Extensive document and information review, as well as interviews with Councilmembers and staff, to gauge current operational efficiency and identify any additional issues and opportunities.
◆ Development of community and staff surveys to assist in identifying general and operational issues/priorities and the associated development of Council priorities. ◆ Reviewing the City’s current fiscal condition at a high level to identify present opportunities and challenges.
◆ Completing a full-day, comprehensive, on-site public workshop with Council and staff to develop a five-year strategic plan.
◆ Assistance with developing a five-year strategic plan document.

The primary purpose of the City, as is the case with all municipalities, is to focus efforts and budgets on that which benefits the community. Strategic planning helps to meet this overarching purpose. Strategic planning is defined as “the process by which the guiding members of an organization envision its future and develop the necessary procedures and operations to achieve that future.”1
The strategic planning process used for the workshop was based on similar strategic planning processes used by Citygate in other jurisdictions, tailored to meet the City’s operational environment. The process began with the review of the requested operational documents provided by the City. Based on this review and other pertinent research, interviews were conducted with Council and staff to fine tune Citygate’s understanding of current operations. Citygate then developed, with City assistance, community and employee surveys to identify service satisfaction, priorities, and strengths, weaknesses, opportunities, and threats as seen by the community and City employees. The surveys were made available to the community and employees over an 1 Nolan, Timothy M., Leonard D. Goodstein, and Jeannette Goodstein. Applied Strategic Planning, An Introduction.

John Wiley and Sons, Inc. San Francisco. 2008.

City of Angels Camp
Strategic Planning and Facilitation Assistance
Executive Summary page 2
approximately 60-day period. Citygate received 234 community responses and 21 employee responses. The responses were presented to Council and staff during the strategic planning workshop and were used by the Council and staff to complete the strategic planning process. These surveys are discussed in Section 3 of this report and complete survey summaries are provided in Appendix A and Appendix B.

HIGH-LEVEL FISCAL REVIEW
Citygate also conducted a high-level fiscal review to identify major fiscal issues impacting the strategic planning process. The total Citywide FY23 budgeted expenditures totaled approximately $14.9 million, with anticipated revenues of approximately $16.4 million, resulting in an estimated Citywide operating surplus of approximately $1.5 million. The FY23 Citywide budgeted revenue is approximately 8.2 percent above prior year unaudited actual revenues, due primarily to success in solicitation and receipt of various grants. The Citywide budgeted expenditures are approximately 5.7 percent above actual prior year unaudited expenditures, due primarily to estimated capital and other one-time expenditures to improve Citywide operational efficiencies.

Approximately $5 million of the approximately $16.4 million budgeted revenue and approximately $5.4 million of the approximately $14.9 budgeted expenditure for FY23 pertain to the General Fund. Per staff, the anticipated General Fund operating deficit will be addressed using available reserves or fund balance in the General Fund. The City had an estimated FY22 unaudited, unassigned fund balance reserve in the General Fund of approximately $4.5 million. At the end of FY23, General Fund unassigned fund balance reserves are estimated to be approximately $4.1 million, or approximately 75 percent of General Fund expenditures. This equates to more than nine months of estimated annual expenditures, which places the City’s General Fund in a fairly strong financial position.

STRATEGIC PLANNING PROCESS OUTCOMES
Based on the community and employee surveys, the top five mutual priorities include the following.
◆ New Development
◆ Community/Affordable Housing Programs
◆ New Businesses and Business Friendly
◆ New/Improving Parks
◆ City Infrastructure Upkeep (Utilities, Streets, Landscape) City of Angels Camp
Strategic Planning and Facilitation Assistance
Executive Summary page 3
The strategic planning workshop structure consisted of a presentation defining the strategic planning process and high-level fiscal review, in addition to various interactive exercises. Based on the workshop, the City finalized the following Strategic Plan elements.

Vision Statement
Dedicated to preserving our rich history and providing a safe and thriving community that is devoted to families, businesses, and visitors.

Mission Statement
To provide municipal services, infrastructure, and a high quality of life through trusted leadership, accountability, and efficiency for the benefit of our community.

Primary Guiding Priorities
• Fiscal Stability
• Economic Development
• Technology
• Infrastructure
• Public Safety
Values
• Efficiency
• Accountability
• Resiliency
• Proactivity
• Trust
• Innovation
Strategic Planning Objectives
Identifying appropriate and effective strategic objectives is an extremely time extensive process.

To meet the time constraints of this project, Citygate used the existing objective/goals identified in the City’s General Plan, which was updated November 2021. Indeed, the City had already exhaustively developed objectives/goals through extensive research and community and staff input as required by the State. Citygate summarized the General Plan objectives/goals in an Excel spreadsheet and assisted the Council in prioritizing them for the next five-year period via three tiers. The tiers included:
◆ Tier 1 Urgent – The highest maximum priority, which should be completed within the first quarter of the year
City of Angels Camp
Strategic Planning and Facilitation Assistance
Executive Summary page 4
◆ Tier 2 High Priority – Should be completed within the second or third quarter of the year.
◆ Tier 3 Medium/Low Level “Normal” Priority – Should be complete by the end of the year.

Out of the 64 General Plan goals/objectives presented at the workshop, Council and staff identified 20 goals/objectives to be completed in the first year of the strategic plan. For the purposes of this report, Citygate assumes the first year to be FY23. The goals/objectives are listed in Section 3.

A critical component of effective strategic planning is the implementation, monitoring, updating, and reporting process. A major hinderance to successful strategic planning is the lack of follow through once the strategic plan has been developed. Consequently, a matrix should be established to help monitor the objective of the strategic plan. Examples of items which should be included in the matrix include the following:
◆ Revenue allocation – Yes or no and, if yes, define the source(s) ◆ Fiscal Impact – Yes or no and, if yes, dollar impact, funding source, etc. ◆ Specific action items (tasks) necessary to achieve the objective; should be five or less
◆ Responsible department(s)
◆ Responsible lead(s)
◆ If extension is required (including why, with a new date) ◆ Whether it is a multi-year/ongoing objective
◆ When the task or objective was complete (and whether it was on time) ◆ Notes
These matrix and task components were not included in the scope of this project due to the time that would be required and the complexity of development of an effective implementation plan. If desired, Citygate can provide a proposal to assist the City to complete an effective implementation plan.

To assist with the responsibility component of the strategic plan, per the project scope, Citygate has provided Appendix D, a monitoring and responsibility template, which could be used to help structure the preliminary monitoring component.

Overall, Citygate identified seven recommendations, which are listed throughout this report and compiled in Section 5.

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Section 1—Introduction page 5
SECTION 1—INTRODUCTION
In May 2022, Citygate Associates, LLC (Citygate) was hired by Angels Camp (City) to provide strategic planning and facilitation assistance for the development of a five-year strategic plan. This introductory section discusses the project scope, the methodology, and analyses used by Citygate to complete the project. The remaining sections of the report include:
◆ Section 2—Strategic Plan Development Process
◆ Section 3—Strategic Planning Workshop Outcomes
◆ Section 4—Draft Strategic Plan Document Template
◆ Section 5—Summary of Recommendations
Applicable findings and recommendations are reflected this report.

1.1 PROJECT SCOPE
The following outlines the general scope of the project:

Completion of an orientation meeting by videoconference to ensure common understanding of the project and tasks.
◆ Extensive document and information review, as well as interviews with Councilmembers and staff, to gauge current operational efficiency and identify any additional issues and opportunities.
◆ Development of community and staff surveys to assist in identifying general and operational issues/priorities and the associated development of Council priorities. ◆ Reviewing the City’s current fiscal condition at a high level to identify present opportunities and challenges.
◆ Completing a full-day, comprehensive, on-site public workshop with Council and staff to develop a five-year strategic plan.
➢ Defining strategic planning, including benefits and pitfalls ➢ Presenting and discussing community and staff input from surveys ➢ Presenting a high-level fiscal review of the City
➢ Developing vision and mission statements for the City ➢ Identifying values embraced by the City
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➢ Identifying core Council priorities
➢ Identifying and prioritizing City strategic goals
◆ Assistance with developing a five-year strategic plan document. ➢ Assistance with identifying tasks and responsibility assignments to achieve established strategic goals and objectives
➢ Assistance with developing a process to monitor task completion and identify necessary revisions, including an updating process Citygate provides a Goal Verification Worksheet template which incorporates the items approved by Council at the workshop as Appendix C. A more comprehensive implementation plan, including specified tasks, timelines, success metrics, etc., is outside the scope of this project. If desired, Citygate can provide a proposal to assist the City to complete an effective implementation plan.

1.2 PROJECT METHODOLOGY AND ANALYSES
Citygate reviewed numerous requested documents provided by the City, interviewed all members of the City Council, the City Administrator, and the department head or acting department head from planning, fire, police, public works, and finance. Citygate also researched strategic plans and operations of similarly sized agencies to develop an effective strategic planning workshop structure that would not overwhelm the Council; this was the first structured strategic planning process for the relatively new Council. Citygate found the Council in general agreement regarding strengths in the City and areas where improvements are needed.

1.2.1 High-Level Fiscal Review
The City contains a population of approximately 3,700, per the California Department of Finance 2022 population estimate, with 38 FTEs providing municipal services, which include police, fire, public works, planning, general administration, etc., not unlike other similarly sized cities. These services are supported by a total (all funds) FY23 expenditure budget of approximately $14.9 million and revenues of approximately $16.4 million, resulting in an estimated Citywide operating surplus of approximately $1.5 million. The FY23 Citywide budgeted revenue is approximately 8.2 percent above prior year unaudited actual revenues, due primarily to success in solicitation and receipt of various grants. The Citywide budgeted expenditures are approximately 5.7 percent above actual prior year unaudited expenditures, due primarily to estimated capital and other onetime expenditures to improve Citywide operational efficiencies. This information, along with summarized historical financial activity for other fiscal years, is reflected in the following table.

The prior year (FY22) comparison information is based on unaudited financial data provided by City staff because the annual audit had not been completed as of the writing of this report. Based City of Angels Camp
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Section 1—Introduction page 7
on discussions with staff, the City has experienced issues related to high turnover in the Finance Department, which has resulted in late and potentially inaccurate identification and reporting of financial information in the past few years. The current Finance Director has only been with the City since May 2022 and is still getting acclimated to City finances. This situation required the City Administrator, who was also relatively new, to take the lead role in compilation of the FY23 budget document. Turnover issues such as those experienced by the City are one of the primary factors that make technology extremely important to ensure the timeliness and accuracy of critical financial activity reporting and should be a high priority for the City. Citygate has discovered that a significant investment in technology has only recently (FY23 budget) been identified. Citygate recommends that the technology update plans be implemented as soon as possible.

Table 1—Angels Camp Financial Summary – All Funds
Financial Component
FY19
Actual
FY20
Actual
FY21
Actual
FY22 Actual
(Unaudited)
FY23
Budget
Tax Revenue $2,852,711 $3,186,688 $4,078,016 $4,060,721 $4,201,500 All Other Revenues $7,367,705 $7,561,434 $9,644,941 $11,113,221 $12,214,163 Total Revenues $10,220,416 $10,748,122 $13,722,957 $15,173,942 $16,415,663 Expenditures $8,802,065 $9,524,450 $11,388,917 $14,078,762 $14,875,089 Net Operating
Income/(Loss) $1,418,351 $1,223,672 $2,334,040 $1,095,180 $1,540,574 Ending Total Fund Balance
/ Retained Earnings $23,567,691 $24,831,322 $19,804,816 $20,899,996 $22,440,570 Ending Unassigned Fund
Balance /Retained
Earnings
$8,396,310 $9,124,627 $7,863,339 $8,958,519 $10,499,093 Unrestricted Cash Balance
(Excluding Agency Funds) $11,731,647 $12,735,118 $15,670,921 $16,766,101 $18,306,675 Source: Actuals per ACFR; budget per budget document; population DOF E-5 (FY23 est.) City of Angels Camp
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The following figure is a breakdown of the FY23 budget by fund type.

Figure 1—FY23 Budgeted Expenditures by Fund Type
Approximately $5 million of the approximately $16.4 million budgeted revenue and approximately $5.4 million of the approximately $14.9 budgeted expenditure for FY23 pertain to the General Fund. Per staff, the anticipated General Fund operating deficit will be addressed using available reserves or fund balance in the General Fund. The City had an estimated FY22 unaudited, unassigned fund balance reserve in the General Fund of approximately $4.5 million, shown in the following table. Unassigned fund balance reserves represent funds available for emergencies and other priorities of the City. Best practice dictates that unassigned fund balance reserves be used for one-time and/or strategic priorities and not ongoing operations. At the end of FY23, General Fund unassigned fund balance reserves are estimated to be approximately $4.1 million, or approximately 75 percent of General Fund expenditures. This equates to more than nine months of estimated annual expenditures. Although the appropriate level of General Fund reserves is determined by several factors, including a risk assessment of the agency, as a best practice, the Government Finance Officers Association (GFOA) recommends that agencies maintain at least 17 percent of annual General Fund revenues or expenditures as an unassigned fund balance reserve. This would represent approximately two months of annual activity.2 Per, PFM, a financial advisor firm, Moody’s rating agency generally looks for a General Fund unassigned fund balance level of 2 https://www.gfoa.org/materials/fund-balance-guidelines-for-the-general-fund City of Angels Camp
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Section 1—Introduction page 9
between 15 percent and 30 percent to support an Aa rating.3 Consequently, this places the City’s General Fund in a fairly strong financial position at this time. This is a major financial improvement over its financial condition during the fiscal analysis performed by Citygate in 2018, even with the adverse impacts of COVID-19.

FY23 General Fund revenues are relatively flat when compared to the prior year, due primarily to revenue increases resulting from sales and property taxes being offset by ARPA funds, which were received in the prior year and are not repeating in FY23. General Fund FY23 estimated expenditures are approximately $781,000, or 16.8 percent higher than the prior year’s unaudited actual total, due primarily to additional one-time funding being provided for areas such as city hall renovations, technology upgrades necessary to improve overall operational efficiency, and consultant services necessary for various capital projects completion. The use of unassigned fund balance reserves for these types of one-time expenses is considered a best practice.

Table 2—Angels Camp Financial Summary – General Fund
Financial Component
FY19
Actual
FY20
Actual
FY21
Actual
FY22 Actual
(Unaudited)
FY23
Budget
Tax Revenue $2,251,584 $2,671,924 $3,667,367 $3,584,342 $3,344,000 All Other Revenues $1,800,172 $1,695,623 $1,802,968 $1,466,708 $1,696,344 Total Revenues $4,051,756 $4,367,547 $5,470,335 $5,051,051 $5,040,344 Expenditures $3,512,961 $3,883,398 $3,502,948 $4,637,720 $5,418,957 Net Operating Income/(Loss) $538,795 $484,149 $1,967,387 $413,331 $(378,613) Ending Total Fund Balance $2,126,384 $2,610,530 $4,577,916 $4,991,247 $4,612,634 Ending Unassigned Fund Balance $1,632,942 $2,041,181 $4,040,200 $4,453,531 $4,074,918 Unrestricted Cash Balance (Excluding
Agency Funds) $1,727,552 $1,917,715 $3,715,567 $4,128,898 $3,750,285 The following figure reflects the tax revenue sources collected in the General Fund. The increases in sales taxes between fiscal years 2020 and 2021 represents the approval of a ½-cent sales tax increase by the voters and a two-percent increase in the transient occupancy tax (TOT) also approved by the voters. The decline in TOT estimated for FY23 consists primarily of a change from prior years of the allocation methodology implemented by the City, which allocates more of the TOT collected to funds other than the General Fund to support various operations. 3 https://synopsis.pfm.com/resources/whitepapers/best-practices-in-fund-balance City of Angels Camp
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Section 1—Introduction page 10
Figure 2—General Fund Tax Revenue by Category
During its fiscal review, Citygate identified several improvements that have been implemented by the City that have helped to strengthen its financial position. ◆ Passing of the ½-cent sales and transaction tax ballot measure in 2018 to improve fiscal health
◆ Increasing the TOT from 10 percent to 12 percent to improve fiscal health ◆ Water/Wastewater rate increases to cover cost of service in 2019 ◆ Establishing reserve policies and adherence steps to enhance ability to address fiscal emergencies
◆ Upgrading technology
◆ General fees and charges revisions to provide better coverage of service provision costs
◆ Use of Federal and State COVID-19 relief
This resulted in:
◆ 14 months unassigned fund balance in the General Fund (FY21) ◆ 10 months unreserved retained earnings in the Sewer Fund (FY21) City of Angels Camp
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Section 1—Introduction page 11
◆ 42 months unreserved retained earnings in the Water fund (FY21) Conversely, Citygate also identified several fiscal issues that need to be addressed. ◆ Financial system capability limitations. The City’s FY23 budget includes funding to upgrade the current financial hardware and software, which will help address this issue.
◆ Tenure/experience (structure) of Finance Department employees. The amount of Finance Department turnover experienced over the last couple of years has caused uncertainty related to compilation and reporting of financial information. ◆ Timeliness of financial reports/updates. Timeliness and accuracy of financial reporting is crucial for policy makers and staff to make effective operational decisions. Citygate would recommend that increased resources (e.g., training, additional staff, technology) be provided to support the Finance Department to help address this issue. The City has already included additional technology funding in its FY23 budget, which should help.
◆ Manual workaround processes developed by staff to address system issues are still in place. The increase of technology funding in FY23 should help address this issue. ◆ Remaining COVID-19 fiscal impacts. Although the impacts of COVID are waning, some fiscal impacts remain and should be monitored to help development of plans to address impacts now that the Federal and other relief funding is more limited. ◆ Lack of comprehensive written fiscal policies. A critical factor in achieving budget stabilization is the establishment of and compliance with comprehensive, formal, written financial accounting policies and procedures. Although the City does include policy statements as a part of the FY23 budget document, they are not formal polices as recommended by the GFOA. These financial policies and procedures include payroll, accounts payable, cash handling, accounts receivable, purchasing, etc. Best practice policies and procedures that are monitored regularly to ensure compliance helps staff plan their workload more efficiently. Citygate has included a fiscal policy template, which includes the GFOA recommended structure, as Appendix E Traditionally, such documentation has taken the form of a financial and accounting policies and procedures manual. The manual should be readily available to employees either in hard copy or in a searchable, electronic format on an employee portal or intranet site. To reduce fraud, the GFOA recommends this manual not be posted on an external website.4 The GFOA has 4 https://www.gfoa.org/materials/policies-and-procedures-documentation City of Angels Camp
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developed approximately 200 best practice recommendations related to municipal financial operations. Citygate recommends that City staff review this list and use it as a guide when developing written policies.5
◆ Lack of long-term fiscal planning model. As a part of its Citywide review in 2018, Citygate developed and provided to the City a basic financial plan model that could be used by the City. The basic purpose of the model was to assist the City in maintaining a long-term focus when developing strategies and implementing financial decisions. The model reflected financial operational information relating to previous years, the current year, and projections for the next five years. The model was developed using MS-Excel, which could be amended by the City as needed based on financial assumptions as determined by the City. Considering the turnover in the Finance Department since 2018, it is Citygate’s understanding that the financial plan model has not been utilized. The use of this model was a Citygate recommendation in 2018 and continues to be recommended. If desired by the City, Citygate can provide training to the new Finance Director related to the financial plan model previously provided.
◆ Lack of departmental performance measures as a part of the budget development process. A budget development best practice noted by GFOA is the inclusion of performance measures. GFOA recommends that all organizations identify, track, and communicate performance measures to monitor financial and budgetary status, service delivery, program outcomes, and community conditions.6 Performance measures should also be developed using the City’s strategic plan as a guide.

Examples of how to develop effective performance measures is listed in the GFOA best practices reference provided in this report. Citygate recommends developing departmental performance measures as a part of the annual budget development process with updates at least semiannually.
5 http://www.gfoa.org/best-practices-z
6 http://www.gfoa.org/best-practices-z
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Recommendation #1: Increase resources (e.g., training, additional staff, technology) as needed to support the Finance Department to address financial reporting timeliness and accuracy
issues to ensure that critical fiscal information is provided to Council and management to make operational
decisions.

Recommendation #2: Formalize fiscal policies based on the GFOA recommended format per Appendix E of this report.

Recommendation #3: Review the list of GFOA operational best practices provided in this report and use it as a guide to develop an accounting manual.

Recommendation #4: If not already doing so, develop a five-year financial forecast model using the model provided by Citygate as a template.

Recommendation #5: Develop departmental performance measures as a part of the annual budget development process, with updates at
least semiannually. The structure of the performance
measures should meet best practices as recommended by
the GFOA.

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Section 2—Strategic Plan Development Process page 14
SECTION 2—STRATEGIC PLAN DEVELOPMENT PROCESS
The primary purpose of the City, as is the case with all municipalities, is to focus efforts and budgets on that which benefits the community. Strategic planning helps to meet this overarching purpose. Strategic planning is defined as “the process by which the guiding members of an organization envision its future and develop the necessary procedures and operations to achieve that future.”7
In 2021, the International City/County Managers Association (ICMA)—an internationally recognized agency with the purpose of increasing the proficiency of city managers, county managers, and other local government administrators, and to strengthen the quality of local government through professional management—funded a study focused on strategic planning for small communities. This study identified several benefits of strategic planning, including:
◆ Providing clear guidance on the goals of the governing body to the manager. ◆ Providing and effective use as a communication device for staff. ◆ Communication to employees that what they do is important and has a purpose. ◆ Helps local government managers prioritize the work in the organization and the limited financial resources available during the budget process. ◆ Helps elected officials make decisions on controversial issues.

The study separated these benefits into three categories or tools. 8 ◆ Prioritization – to prioritize and provide effective use of resources. ◆ Accountability – through the assignment of lead personnel responsible for achievement of the objective/goal, everyone understands who is responsible. ◆ Communication – with regular updates to the public, elected officials, and staff of the plan, helps to maintain operational focus.

Although there are numerous benefits to strategic planning, there are several circumstances and myths that can inhibit the successful execution of strategic planning. While often the more recognizable influencers such as resource limits, budget, unprecedented events (such as disasters) and time constraints can factor into why goals and objectives cannot be accomplished, there are many other, and often more common reasons, why things do not go according to a well-laid plan.

Many of these inhibitors are preventable; however, awareness and active attention must be present 7 Nolan, Timothy M., Leonard D. Goodstein, and Jeannette Goodstein. Applied Strategic Planning, An Introduction.

John Wiley and Sons, Inc. San Francisco. 2008.
8 https://icma.org/page/strategic-planning-small-communities-managers-manual City of Angels Camp
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to help avoid some of the less recognizable and human impactors to successfully implement any such plan. Some of these more common circumstances, which are referred to as “Fail Facts,” include:
◆ Minimal Investment/Buy-In of staff to align with the strategic plan ◆ Lack of clear consistent communication from leadership (on-going) ◆ Add-Ons – Adding to staff’s workload while nothing taken is away | Lack of understanding immovable pressures (Harvard Business Review, 2022) ◆ Lack of accountability (all levels)
◆ Lack of patience
◆ Staff’s lack of clarity on the strategy
◆ “Everything is a priority” syndrome
◆ No true allocation of resources
◆ Lack of perceived fairness (recognition, rewards)
◆ Lack of fostering innovation by leadership
◆ Was the right approach utilized in the execution?
◆ Some failures are success attitude lacking
◆ Lack of understanding the real problem
◆ Lack of understanding organizational capabilities
◆ Lack of understanding cultural landscape (if they did it before will they do it again?) Additionally, per Harvard Business Review in 2015, there are several myths which impact successful execution of strategic planning.9 They include:
◆ Execution means alignment. Limited goals, specific and measurable. ◆ Execution means sticking to the plan. Flexibility and opportunities. ◆ Communication means understanding. Simple, clear, repeat back two-way. ◆ Performance culture drives execution. Broad recognition/rewards (for innovation, agility)
9 https://hbr.org/2015/03/why-strategy-execution-unravelsand-what-to-do-about-it City of Angels Camp
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◆ Execution should be driven from the top. Long-term gains by distributed leaders.

2.1 PROCESS USED BY CITYGATE TO DEVELOP STRATEGIC PLAN
The strategic planning process used for the workshop was based on similar strategic planning processes used by Citygate in other jurisdictions, tailored to meet the City’s operational environment. The process began with the review of the requested operational documents provided by the City. Based on this review and other pertinent research, interviews were conducted with Council and staff to fine tune Citygate’s understanding of current operations. Citygate then developed, with City assistance, community and employee surveys to identify service satisfaction, priorities, and strengths, weaknesses, opportunities, and threats as seen by the community and City employees. These surveys are discussed in Section 3 of this report and complete survey summaries are provided in Appendix A and Appendix B.

A high-level fiscal review was also completed. The results of which were discussed previously in this report.

Based on the information reviewed, the interviews, and the survey results, Citygate, again with the assistance of the City, developed a workshop structure to present the results and assist the Council to complete the strategic planning process. The public workshop was held on December 1, 2022, at 10am and was attended by the Council and some department staff in addition to Citygate staff.

During the workshop presentation, Citygate:
◆ Defined strategic planning
◆ Reported the results of the community and employee surveys ◆ Reported the results of the high-level fiscal review of City operations ◆ Assisted Council and staff through various interactive exercises in the:
➢ Developing vision and mission statements for the City ➢ Identifying values embraced by the City
➢ Identifying core Council priorities
➢ Prioritizing over 100 goals identified in the City’s current General Plan City of Angels Camp
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Section 3—Strategic Planning Workshop Outcomes page 17
SECTION 3—STRATEGIC PLANNING WORKSHOP OUTCOMES

3.1 COMMUNITY AND EMPLOYEE SURVEYS
The community and employee surveys were made available on August 29, 2022, and August 28, 2022, respectively. Each group was given until October 30, 2022, to respond. The following discussions summarize some of the key results of the surveys. Complete survey summaries are provided in Appendix A and Appendix B. The individual surveys were confidential and did not include names, addresses, or any other method to identify respondents. Responses were sent directly to Citygate to ensure validity. Citygate summarized the results during the workshop.

3.1.1 Community Survey
The community survey provided the City with an idea of the demographics of the respondents, their thoughts on general City operations, their satisfaction with various specific services provided by the City, areas that they believe should be a priority for the City, and their preferred method of receiving communication from the City. The survey consisted of six pages and was made available on the City’s website. Hardcopies of the survey were also made available to those without access to the City’s website.

The following summarizes the 234 responses received from the community.

Figure 3—Living Arrangement of Community Respondents
City of Angels Camp
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Section 3—Strategic Planning Workshop Outcomes page 18
Figure 4—Years Living in Angels Camp
Figure 5—General Work-Related Information Regarding Respondents City of Angels Camp
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Section 3—Strategic Planning Workshop Outcomes page 19
Figure 6—Respondent Commuting Status
The survey contained 20 level of agreement statements that asked the respondents to indicate their level of agreement or disagreement. The following identifies the top five agreement and the top five disagreement with the statements presented in the survey.

Top Five Strongly Agree or Agree
◆ The City is a good place to raise children – 75.6%
◆ The City is generally a safe place to live and/or work – 77.8% ◆ I feel a strong sense of community in the City – 65.8% ◆ The overall quality of life in the City is high – 63.7% ◆ City development fees for new homes and commercial development should be set at a level sufficient to pay for added offsite improvements such as utility lines, increased water treatment capacity, and street improvements – 51.7% Top Five Strongly Disagree or Disagree
◆ The City has an ample number of restaurant options – 77.7% ◆ The City provides plenty of opportunities to enjoy the nightlife – 74.8% ◆ The City has an ample number of choices for shopping – 69.2% ◆ The City has a vibrant downtown area – 59.3%
◆ The City draws good business investments – 58.6%
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Section 3—Strategic Planning Workshop Outcomes page 20
The survey also listed 34 City-provided services and asked respondents to indicate their level of satisfaction for each service. The following reflects the City-provided services that received a 50 percent or above satisfaction response from the community, and the top seven where the community was most dissatisfied with the City-provided service. 50%+ Very Satisfied or Satisfied
◆ Fire emergency response – 77.8%
◆ Trash collection – 64.5%
◆ Public library services – 61.5%
◆ Water quality – 67.1%
◆ Water service – 64.5%
◆ Police emergency response – 60.2%
◆ Utility billing services – 57.3%
◆ Fire prevention – 50.9%
Top Seven Very Dissatisfied or Dissatisfied
◆ Childrens’ and teens’ recreation programs – 44%
◆ Community preservation programs or code enforcement (i.e., abandoned car removal, noise problems, etc.) – 35.9%
◆ Street maintenance – 32%
◆ Adult recreation programs – 33.7%
◆ Community housing programs – 31.1%
◆ Long-range planning and development – 30.8%
◆ Maintenance of street trees and landscaping – 28.2%
The survey also listed 43 potential priorities based on the interviews and research completed by Citygate and respondents were asked to rank their top five priorities. The following reflects the top eight priorities per the responses. The top eight were selected here due to ties in some priority responses.

Top Eight Priorities
◆ Downtown needs investment, revitalization, and rehabilitation ◆ Bringing in new business and fostering a business-friendly environment is a priority City of Angels Camp
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Section 3—Strategic Planning Workshop Outcomes page 21
◆ The City needs new, improved, completed, or expanded parks and recreation options
◆ General City infrastructure, maintenance, upkeep, and ongoing public works are a priority
◆ City streets and roads require improvements and maintenance ◆ Utility and resource infrastructure are crucial
◆ Restaurant options (also night life and entertainment options) should be improved ◆ Homelessness is a major concern
The survey also asked respondents to indicate how they would like to receive communication from the City. As can be seen from the following figure, email, the City’s website, and Facebook are the top three preferred communication methods.

Figure 7—Preferred Communication Medium of Respondents

3.1.2 Employee Survey
The employee survey contained questions and statements to gauge the employees’ function and length of employment, things that thought work well withing the City or their department, as well as things that they believe need improvement and future issues they feel will impact their job.

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Section 3—Strategic Planning Workshop Outcomes page 22
Citygate received responses from 21 of the 38 city employees, or approximately 55 percent. The survey consisted of three pages and, like the community survey, was made available on the City’s website, with hard copies of the survey made available to those without access to the City’s website or internal email.

The following summarizes the 21 responses received from City employees.

Figure 8—Job Function of Respondents
Figure 9—Tenure of Respondents
Top Six things liked best about working for City:
◆ Providing essential services to residents and visitors – 81% ◆ Being part of a team with fellow City employees – 52.4% City of Angels Camp
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◆ Positive interactions with supervisors and managers – 52.4% ◆ A sense of accomplishment – 47.6%
◆ Working on important projects – 42.9%
◆ The positive direction in which the City organization is heading – 42.9% Top six most challenging about working for City
◆ Understaffing – 66.7%
◆ Outdated tools and technology – 57.1%
◆ Balancing workload – 47.6%
◆ Working with the public – 23.8%
◆ Lack of support or recognition from management – 23.8% ◆ Disconnected from City Hall goals – 14.3%
Top six things that work well in department and Citywide.

These responses were based on the employee listing the top three issues listed in the survey for this category, and not all 21 employees responded for this category ◆ Teamwork / effective team members
◆ Collaboration and communication between departments and with City leadership, teamwork
◆ Team attitude and relationships: pride, positivity, helpfulness, enthusiasm, camaraderie
◆ Strong management/leadership, the availability of the Deputy Chief, helpful Supervisor, support, positive reinforcement
◆ Quality communications
◆ Setting new goals and standards, willingness to improve, and movement in the right direction
Top six things where improvement needed in department and Citywide These responses were also based on the employee listing the top three issues listed in the survey for this category, and not all 21 employees responded for this category ◆ Pay and benefits
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Section 3—Strategic Planning Workshop Outcomes page 24
◆ Staffing levels
◆ Infrastructure improvements, replacement/renovation of facilities: City, roads, water, and sewer
◆ Training across all staff levels and cross-training between positions ◆ Technology
◆ Lack of sense of community, support for local events, engagement with citizens, public trust
Top five opportunities for City over next three years
◆ Public infrastructure improvements, reinvestment in community and departments ◆ Stable City growth
◆ Housing expansion (including affordable housing, Habitat for Humanity, etc.) ◆ Growth in businesses, getting a “big box” store
◆ Development of new land areas and parks, updates to existing parks Top five constraints of City over next three years
◆ City sales and TOT revenues are volatile in the event of recession; need for large finance reserves limits City investment, other budget, and finance concerns ◆ Traffic flow, road backups during events
◆ The economy, and any related business closures due to the economic hardship ◆ Self-absorption, pride, and spite among people. Too many non-inclusive. Lack of community.
◆ Resistance to growth, or not pushing hard enough for growth and development in the City

3.1.3 Mutual Survey Response Priorities
Based on the combined community and employee surveys, the top five mutual priorities are:
◆ New Development
◆ Community/Affordable Housing Programs
◆ New Businesses and Business Friendly
◆ New/Improving Parks
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Section 3—Strategic Planning Workshop Outcomes page 25
◆ City Infrastructure Upkeep (Utilities, Streets, Landscape)

3.2 VISION/MISSION STATEMENTS, VALUES AND PRIMARY GUIDING PRIORITIES Citygate facilitated several exercises of the Council and staff at the workshop to develop vision, mission statements, and identify basic values that the City felt were important. These components are a critical part of the strategic planning process because they provide:
◆ Foundational communication tools
◆ Infrastructure (defines you (who, what, why))
◆ Shared purpose, direction, focus, coherence
◆ Sustained value
◆ Defined intent
◆ Motivation
◆ Inspiration for the future
The following discussion reflects the results of those workshop exercises.

3.2.1 Vision Statement
A vision statement details where the organization aspires to go, or its destination. It expresses why the organization exists and focuses on tomorrow. The Council and staff participated in various small groups and a collective final group to come to a consensus on a final vision statement, which is as follows.

City of Angels Camp Vision Statement
Dedicated to preserving our rich history and providing a safe and thriving community that is devoted to families, businesses, and visitors.

3.2.2 Mission Statement
A mission statement is what drives the organization. It is what it does. The CORE of the organization. The mission statement shapes the organizations culture. It can motivate employees and stakeholders and provide clarity. From this, objectives are created. The Council and staff also participated in various small groups and a final collective larger group to come to a consensus on a final mission statement, which is as follows.

City of Angels Camp
Strategic Planning and Facilitation Assistance
Section 3—Strategic Planning Workshop Outcomes page 26
City of Angels Camp Mission Statement
To provide municipal services, infrastructure, and a high quality of life through trusted leadership, accountability, and efficiency for the benefit of our community.

An important component to help accomplish the City’s mission is the identification of primary guiding priorities. These overarching priorities provide direction on how to achieve the City’s mission. The rules that govern what it does. They are the guidelines for decision-making for staff.

They are the tools that guide policy and decision making. The Council and staff identified the following as primary guiding priorities, based on the survey results, General Plan goals, and other information discussed at the workshop, which is the recommended number for effective strategic planning.

City of Angels Camp Primary Guiding Priorities
◆ Fiscal Stability
◆ Economic Development
◆ Technology
◆ Infrastructure
◆ Public Safety

3.2.3 Values
Values are individual, basic, fundamental beliefs that guide or motivate people to act or behave in a particular way. They are the things that organizations believe are important in the way they live and work. Values are the words or qualities which describe the type of life that help guide an organization. Values are the standards or ideals with which actions, people, things, or situations are evaluated. The Council identified a number of values, settling on the following six, which is an optimal, manageable number recommended for strategic planning.

City of Angels Camp Values
◆ Efficiency
◆ Accountability
◆ Resiliency
◆ Proactivity
◆ Trust
◆ Innovation
City of Angels Camp
Strategic Planning and Facilitation Assistance
Section 3—Strategic Planning Workshop Outcomes page 27

3.3 STRATEGIC PLANNING OBJECTIVES
Identifying appropriate and effective strategic objectives is an extremely time extensive process.

To meet the time constraints of this project, Citygate used the existing objective/goals identified in the City’s General Plan, which was updated November 2021. Indeed, the City had already exhaustively developed objectives/goals through extensive research and community and staff input as required by the State. Citygate summarized the General Plan objectives/goals in an Excel spreadsheet and assisted the Council in prioritizing them for the next five-year period via three tiers. The tiers included:
◆ Tier 1 Urgent – The highest maximum priority, which should be completed within the first quarter of the year
◆ Tier 2 High Priority – Should be completed within the second or third quarter of the year.
◆ Tier 3 Medium/Low Level “Normal” Priority – Should be complete by the end of the year.

Citygate presented 64 goals identified in the City’s General Plan. The results of the goals/objectives prioritization process completed during the workshop are reflected in Appendix C. The following table shows the 20 General Plan goals/objectives prioritized in the first year by majority vote of the Council at the workshop based on the tier definitions discussed previously.

For the purposes of the spreadsheet, year 1 is assumed to be fiscal year 2022/23.

City of Angels Camp
Strategic Planning and Facilitation Assistance
Section 3—Strategic Planning Workshop Outcomes page 28
Table 3—FY23 Priority Goals/Objectives
General Plan Element General Plan Goal
FY23 – Tier 1
Conservation & Open
Space Maintain and, where feasible, enhance the city’s appearance Conservation & Open
Space
Ensure adequate water quality and quantity for the residents of and visitors to the city.

Conservation & Open
Space
Protect the health and safety of people and property in the city from natural and man-made hazards.

Economic Development Promote a wide variety of economic opportunities consistent with the city's social, cultural, environmental, and aesthetic resources Economic Development Maintain and enhance the city's economic vitality while conserving the city's social, cultural, environmental, and aesthetic resources.

Public Facilities &
Services
Continue to improve Angels Camp’s capacity to store, treat and deliver water and to collect and treat wastewater as necessary to achieve the stated goals of the city.

Public Safety Facilitate the provision of an adequate supply of water, and essential utilities and communications for city residents during emergency situations.

Public Safety Prepare city staff, agencies, and citizens to respond in a coordinated and cooperative manner to emergency situations
City of Angels Camp
Strategic Planning and Facilitation Assistance
Section 3—Strategic Planning Workshop Outcomes page 29
General Plan Element General Plan Goal
FY23 – Tier 2
Circulation
Provide adequate parking to serve existing and future development and improve traffic flow on narrow streets while maintaining the rural and historic character of the city
Community Identity Design new development to be compatible with the natural, scenic, and cultural resources and rural character of Angels Camp
Community Identity
Design new commercial and industrial development to be compatible with the natural, scenic, and cultural resources and rural character of Angels Camp
Land Use
Encourage well-designed business attraction and expansion proposals which are compatible with the rural character of the community, contribute positively to the city’s economic base, and improve the city’s jobs/housing balance.

Land Use
Provide a well-organized and orderly development pattern that maintains and enhances Angels Camp’s social, economic, cultural, environmental, and aesthetic resources while managing growth so that adequate facilities and services can be provided in pace with development.

City of Angels Camp
Strategic Planning and Facilitation Assistance
Section 3—Strategic Planning Workshop Outcomes page 30
General Plan Element General Plan Goal
FY23 – Tier 3
Conservation & Open
Space Promote the efficient use of energy resources
Land Use
Encourage well-designed commercial development compatible with the rural character of the community that contributes positively to both the city’s economic base and the city’s jobs/housing balance
Land Use
Protect land adjoining, and in close proximity to, the city limits from development inconsistent with the city’s stated future goals, policies, and programs
Public Facilities &
Services
Maintain or increase the levels of service currently available within Angels Camp for public works facilities and infrastructure including roads, sidewalks, drainage facilities, public buildings, and other public facilities Public Facilities &
Services
Maintain or increase the standards of coverage currently available within Angels Camp for fire protection and medical response facilities and infrastructure
Public Facilities &
Services
Maintain or increase the levels of service currently available within Angels Camp for police protection facilities and infrastructure Public Facilities &
Services
Maintain or increase the levels of service currently available within Angels Camp for park facilities and infrastructure.

3.4 STRATEGIC PLANNING IMPLEMENTATION, MONITORING, UPDATING, AND REPORTING A critical component of effective strategic planning is the implementation, monitoring, updating, and reporting process. A major hinderance to successful strategic planning is the lack of follow through once the strategic plan has been developed. Consequently, a matrix should be established to help monitor the objective of the strategic plan. Examples of items which should be included in the matrix include the following:
◆ Revenue allocation – Yes or no and, if yes, define the source(s) ◆ Fiscal Impact – Yes or no and, if yes, dollar impact, funding source, etc. ◆ Specific action items (tasks) necessary to achieve the objective; should be five or less
◆ Responsible department(s)
◆ Responsible lead(s)
City of Angels Camp
Strategic Planning and Facilitation Assistance
Section 3—Strategic Planning Workshop Outcomes page 31
◆ If extension is required (including why, with a new date) ◆ Whether it is a multi-year/ongoing objective
◆ When the task or objective was complete (and whether it was on time) ◆ Notes
The City should establish a regular reporting schedule to update the community, Council, and staff regarding the progress of achieving the objective of the strategic plan and any seen or unforeseen issues that will require the strategic plan objectives. Once discussed and agreed upon, the strategic plan document should be revised and shared to ensure a consistent understanding of the objectives, tasks, and timelines of the most up-to-date strategic plan document. Identifying appropriate personnel to be responsible for the various objectives, creating tasks the City believes would be necessary to achieve the objects, and building an appropriate timeline will be a time intensive process. These matrix and task components were not included in the scope of this project due to the time that would be required and the complexity of development of an effective implementation plan. If desired, Citygate can provide a proposal to assist the City to complete an effective implementation plan.

However, whether it is completed by the City or Citygate, it is recommended that this process be formalized. The City Administrator anticipates providing an annual strategic plan update every January.

Recommendation #6: Establish a formal strategic plan implementation, monitoring, reporting, and updating process to ensure the strategic plan document is a relevant, effective work tool.

This process should:

6.1 Establish a work group, team, or individual who is
responsible for monitoring and updating the strategic
plan. In the case of a work group, members of the
community could be included.

6.2 Develop a results and update reporting schedule.

City of Angels Camp
Strategic Planning and Facilitation Assistance
Section 3—Strategic Planning Workshop Outcomes page 32

6.3 Develop tasks required to meet objectives, including fiscal and resource impacts of each.

6.4 Identify responsible personnel and timelines for the tasks and overall objectives.

6.5 Establish performance indicators and accountability metrics.

6.6 Refer to Fail Facts and Myths as necessary for
tracking and evaluation.

6.7 Recognize progress achievements.

6.8 Develop quick reference sheets to keep mission,
vision, values, and core priorities at the forefront for the public and City employees, and as a measuring tool to
related General Plan tasks within each of the goals and objectives.

6.9 While there are some core approaches to monitoring, it is suggested that the City determine its own style and tactic to ensure a thoughtful and action-based monitoring program. Things to consider include fiscal impacts (costbenefit/effectiveness analysis), performance/participation and compliance, results,
organizational impact, policy changes, environmental
influences, public perceptions, potential local and state mandates, and interventions/pivots.

City of Angels Camp
Strategic Planning and Facilitation Assistance
Section 4—Draft Strategic Plan Document Template page 33 SECTION 4—DRAFT STRATEGIC PLAN DOCUMENT TEMPLATE
There are numerous strategic plan document structures; however, because this is the City’s first formal strategic plan document, Citygate believes that a relatively simple document would be the most useful and effective. The document would contain the development information provided in this report as well as an implementation plan, which was not a part of the scope of this project.

Citygate recommends that this report initially be used as the strategic plan document. Citygate also recommends that once the formal implementation, monitoring, and reporting plan is developed per Citygate’s recommendation, that this implementation plan be integrated into the simple strategic plan document.

Recommendation #7: Use this report as the initial component of the strategic plan document and revise it to include results based on completion of Recommendation #6 to create a formal
strategic plan document.

City of Angels Camp
Strategic Planning and Facilitation Assistance
Section 5—Summary of Recommendations page 34
SECTION 5—SUMMARY OF RECOMMENDATIONS
Recommendation #1: Increase resources (e.g., training, additional staff, technology) as needed to support the Finance Department to address financial reporting timeliness and accuracy issues to ensure that critical fiscal information is provided to Council and management to make operational decisions.

Recommendation #2: Formalize fiscal policies based on the GFOA recommended format per Appendix E of this report.

Recommendation #3: Review the list of GFOA operational best practices provided in this report and use it as a guide to develop an accounting manual.

Recommendation #4: If not already doing so, develop a five-year financial forecast model using the model provided by Citygate as a template.

Recommendation #5: Develop departmental performance measures as a part of the annual budget development process, with updates at least semiannually. The structure of the performance measures should meet best practices as recommended by the GFOA.

Recommendation #6: Establish a formal strategic plan implementation, monitoring, reporting, and updating process to ensure the strategic plan document is a relevant, effective work tool. This process should:

6.1 Establish a work group, team, or individual who is
responsible for monitoring and updating the strategic plan. In the case of a work group, members of the community could be included.

6.2 Develop a results and update reporting schedule.

6.3 Develop tasks required to meet objectives, including fiscal and resource impacts of each.

6.4 Identify responsible personnel and timelines for the tasks and overall objectives.

6.5 Establish performance indicators and accountability metrics.

6.6 Refer to Fail Facts and Myths as necessary for tracking and evaluation.

City of Angels Camp
Strategic Planning and Facilitation Assistance
Section 5—Summary of Recommendations page 35

6.7 Recognize progress achievements.

6.8 Develop quick reference sheets to keep mission, vision, values, and core priorities at the forefront for the public and City employees, and as a measuring tool to related General Plan tasks within each of the goals and objectives.

6.9 While there are some core approaches to monitoring, it is suggested that the City determine its own style and tactic to ensure a thoughtful and action-based monitoring program. Things to consider include fiscal impacts (cost-benefit/effectiveness analysis), performance/participation and compliance, results, organizational impact, policy changes, environmental influences, public perceptions, potential local and state mandates, and interventions/pivots.

APPENDIX A

COMMUNITY SURVEY SUMMARY
City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 1

CITY OF ANGELS CAMP COMMUNITY SURVEY SUMMARY

OVERVIEW AND METHODOLOGY
Citygate Associates, LLC (Citygate) conducted an internet-based community survey between August 29, and October 30, 2022, as part of our Citywide Update and Strategic Plan for the City of Angels Camp (City), California. In total, there were 234 completed survey responses.

Survey Summary
Launch Date August 29, 2022
Close Date October 30, 2022
Total Responses 234
Apart from four basic community member informational questions, the survey consisted of closedended statements for which community members could (1) rate their level of agreement from “Strongly Agree” to “Strongly Disagree” or “N/A or Don’t Know,” (2) rate their level of satisfaction from “Very Satisfied” to “Very Dissatisfied” or “N/A or Don’t Know,” and (3) rate their overall assessment of general, Citywide operations from “Very Good” to “Very Bad” or “N/A or Don’t Know.” The survey concluded with one open-ended question for which community members were to provide written response.

It should be noted that community members were not required to answer every question.

Additionally, “Don’t Know or N/A” responses were excluded from the mean response calculations. Therefore, the response totals to a particular question may not always correspond with the total of 234 completed surveys.

ORGANIZATION OF ANALYSIS
The results for the survey are organized in the following order:

Basic Information Results
◆ The raw data for all community informational questions included on the survey.

Degree of Agreement / Level of Satisfaction / General Assessment Results ◆ Scores for each closed-ended statement, organized from highest to lowest mean score.

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 2
Open-Ended Question – Response Summary
◆ The question for which community members provided an open-ended response, with answer themes arranged by frequency.

DEFINITION OF TERMS
The terms defined below are encountered in the information that follows:
◆ Mean: An arithmetic mean that is the sum of the responses for each statement divided by the number of responses for each statement.
◆ Standard Deviation: Standard deviation tells how spread out the responses are from the arithmetic mean. A standard deviation close to zero indicates that most responses are close to the mean response and that a greater degree of agreement exists among employees with regard to the statement. A greater standard deviation indicates that there was a wider spread of variation in the responses and that a greater degree of disagreement exists among employees with regard to the statement.

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 3

BASIC INFORMATION RESULTS
Please tell us a little about yourself. This information will help us to better understand your responses and respond to your concerns.

Statement Yes Response
Ratio No Response Ratio
I own a home in City of Angels 192 82.1% 36 15.4%
I live in this home full time 196 83.8% 22 9.4%
I live in this home part time 5 2.1% 171 73.1%
I use this owned home for a rental property 5 2.1% 174 74.4% This home is used for a short-term rental 1 0.4% 177 75.6% I rent my residence in the City of Angels 18 7.7% 167 71.4% This information is represented graphically in the following image:

I have been living in the City of Angels for:

Residency Yes Response
Ratio
Less than 1 year 1 0.4%
1 to 5 years 35 15.6%
6 to 10 years 20 8.9%
More than 10 years 135 60.3%
40 years 2 0.9%
31 years 1 0.4%
City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 4
Residency Yes Response
Ratio
39 years 1 0.4%
60 years 1 0.4%
67 years 1 0.4%
34 years 1 0.4%
50 years 1 0.4%
22 years 1 0.4%
70+ years 1 0.4%
32 years 1 0.4%
45 years 1 0.4%
40 years 1 0.4%
65 years 1 0.4%
I live in Tuolumne County, but worked in Calaveras
County for 20 years abd shop in Angels 1 0.4%
25 years 1 0.4%
I'm 3rd generation in my home. My grandfather built
this home. 1 0.4%
70 years 1 0.4%
Family has been here since the goldrush 1 0.4%
26 years 1 0.4%
54 years 1 0.4%
never 1 0.4%
VALLECITO 1 0.4%
I have a house in Vallecito 1 0.4%
48 years 1 0.4%
Just outside the City limits 1 0.4%
69 years 1 0.4%
27 years 1 0.4%
50 years 1 0.4%
67yrs born and raise…quit selling us out! 1 0.4%
Home in need of renovation prior tooccupancy 1 0.4%
I have lived in Vallecito for about 30 years 1 0.4%
Live outside city limits but everything ido is in town 1 0.4% City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 5
This information is represented graphically in the following image:

Please answer “yes” or “no” to the following statements:

Statement Yes Response
Ratio No Response Ratio
I own a business in City of Angels 33 14.1% 191 81.6%
I am a senior citizen 103 44.0% 122 52.1%
I have school-aged children living with
me in the City of Angels 56 23.9% 164 70.1%
I work in the City of Angels 72 30.8% 148 63.2%
This information is represented graphically in the following image:

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 6
I commute to work:

Residency Yes Response
Ratio
I do not commute 126 53.8%
24 miles or less 78 33.3%
50–69 miles 16 6.8%
25–49 miles 8 3.4%
More than 70 miles 3 1.3%
This information is represented graphically in the following image:

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 7
DEGREE OF AGREEMENT, SATISFACTION, OR ASSESSMENT STATEMENT RESULTS – SORTED BY SECTION Results for each statement are organized from highest to lowest mean score. The highest possible agreement is 2 (Strongly Agree). The lowest possible agreement is -2 (Strongly Disagree). A score of 0 represents neutrality.

Please rate your LEVEL OF AGREEMENT with the following statements from "Strongly Agree" to "Strongly Disagree" or "N/A." Statement Mean Std.

Dev.
%
Strongly
Disagree
(-2)
%
Disagree
(-1)
%
Neutral
(0)
%
Agree (1)
%
Strongly
Agree (2)
% Don't
Know /
N/A
The City is a good place to raise children 0.95 0.84 0.4% 6.8% 13.7% 51.7% 23.9% 3.4% The City is generally a safe place to live and/or work 0.91 0.80 0.9% 6.0% 13.2% 59.0% 18.8% 2.1% I feel a strong sense of community in the City 0.71 1.04 4.3% 9.0% 18.8% 44.9% 20.9% 2.1% The overall quality of life in the City is high 0.63 0.96 2.1% 12.0% 21.4% 48.3% 15.4% 0.9% City development fees for new homes and commercial development should be set at a level sufficient to pay for added offsite improvements such as utility lines, increased water treatment capacity, and street improvements

0.51 1.02 3.4% 11.5% 25.6% 37.6% 14.1% 7.7%
The City is environment-friendly 0.25 0.85 2.6% 12.0% 44.0% 30.8% 5.1% 5.6% The residential areas in the City are attractive 0.19 0.96 3.8% 20.9% 32.5% 36.8% 5.1% 0.9% The City has adequate internet options -0.10 1.15 12.4% 23.9% 24.8% 26.5% 6.4% 6.0% There are adequate parks and recreation amenities in the City -0.20 1.07 10.3% 33.8% 24.8% 26.9% 3.8% 0.4% Retail shopping areas in the City are attractive -0.31 0.98 10.7% 32.9% 32.5% 19.7% 2.1% 2.1% The commercial areas in the City are attractive -0.35 0.96 14.1% 26.5% 39.3% 19.2% 0.4% 0.4% There are adequate employment opportunities in the City -0.43 0.97 10.3% 37.2% 24.8% 15.8% 1.7% 10.3% There is good access to arts and cultural opportunities in the City -0.48 0.98 14.1% 35.9% 32.5% 11.5% 3.0% 3.0% The City’s economy is sound -0.53 0.86 11.5% 32.1% 38.0% 5.1% 1.7% 11.5% City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 8
Statement Mean Std.

Dev.
%
Strongly
Disagree
(-2)
%
Disagree
(-1)
%
Neutral
(0)
%
Agree (1)
%
Strongly
Agree (2)
% Don't
Know /
N/A
There is good business and economic development planning within City government -0.57 0.93 11.5% 38.5% 28.2% 6.0% 3.0% 12.8% The City has a vibrant downtown area -0.64 1.02 20.1% 39.3% 25.2% 11.5% 2.6% 1.3% The City draws good business investments -0.82 0.88 21.4% 37.2% 26.9% 4.3% 0.9% 9.4% The City has an ample number of choices for shopping -0.85 1.06 30.3% 38.9% 16.2% 10.7% 2.6% 1.3% The City provides plenty of opportunities to enjoy the nightlife -1.01 0.91 31.2% 43.6% 15.4% 5.6% 1.3% 3.0% The City has an ample number of restaurant options -1.02 0.94 33.3% 44.4% 14.1% 6.0% 1.7% 0.4% This information is represented graphically in the following image:

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 9
-2.00 -1.75 -1.50 -1.25 -1.00 -0.75 -0.50 -0.25 0.00 0.25 0.50 0.75 1.00 1.25 1.50 1.75 2.00 The City is a good place to raise children
The City is generally a safe place to live and/or work
I feel a strong sense of community in the City
The overall quality of life in the City is high
City development fees for new homes and commercial development should be set at a level sufficient to pay for added offsite improvements… The City is environment-friendly
The residential areas in the City are attractive
The City has adequate internet options
There are adequate parks and recreation amenities in the City Retail shopping areas in the City are attractive
The commercial areas in the City are attractive
There are adequate employment opportunities in the City There is good access to arts and cultural opportunities in the City The City's economy is sound
There is good business and economic development planning within City government
The City has a vibrant downtown area
The City draws good business investments
The City has an ample number of choices for shopping
The City provides plenty of opportunities to enjoy the nightlife The City has an ample number of restaurant options
City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 10
Please rate your LEVEL OF SATISFACTION with the following City services from "Very Satisfied" to "Very Dissatisfied" or "N/A."
Statement Mean Std.

Dev.
% Very
Dissatisfied
(-2)
%
Dissatisfied
(-1)
%
Neither
Satisfied
nor
Dissatisfied
(0)
%
Satisfied (1)
%
Very
Satisfied (2)
% Don't
Know / N/A
Fire emergency response 1.11 0.78 0.4% 3.0% 12.4% 47.9% 29.9% 6.4% Trash collection 0.87 0.82 0.4% 4.7% 20.1% 45.7% 18.8% 10.3% Public library services 0.75 0.85 0.9% 6.4% 23.1% 45.7% 15.8% 8.1% Water quality 0.73 0.95 1.3% 12.0% 15.8% 49.6% 17.5% 3.8% Water service 0.70 0.94 2.1% 9.4% 17.9% 49.1% 15.4% 6.0% Police emergency response 0.68 0.95 3.0% 7.3% 20.1% 45.7% 14.5% 9.4% Utility billing services 0.57 0.96 2.6% 11.5% 22.2% 44.9% 12.4% 6.4% Fire prevention 0.47 1.01 4.7% 9.8% 25.2% 40.2% 10.7% 9.4% Dependability of the City's sewer system 0.38 0.93 4.3% 10.7% 26.1% 44.4% 4.7% 9.8% Traffic enforcement 0.35 1.07 6.8% 13.7% 24.4% 41.5% 9.8% 3.8% Organization and accessibility of City website 0.34 0.90 3.8% 8.5% 37.2% 35.5% 6.0% 9.0% Crime prevention 0.31 1.04 5.6% 16.2% 23.1% 41.9% 7.3% 6.0% Disaster preparedness 0.30 0.91 3.4% 7.7% 39.7% 25.2% 7.3% 16.7% Stormwater drainage 0.26 0.95 5.1% 11.5% 31.6% 36.8% 4.3% 10.7% Maintenance of sidewalks 0.23 1.02 5.6% 18.8% 26.5% 40.2% 6.0% 3.0% City building facilities 0.21 0.85 4.3% 9.8% 39.3% 33.3% 1.7% 11.5% Timeliness of information on City website 0.20 0.85 4.7% 6.4% 45.7% 26.5% 3.4% 13.2% City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 11
Statement Mean Std.

Dev.
% Very
Dissatisfied
(-2)
%
Dissatisfied
(-1)
%
Neither
Satisfied
nor
Dissatisfied
(0)
%
Satisfied (1)
%
Very
Satisfied (2)
% Don't
Know / N/A
Process of obtaining information I have requested 0.18 0.86 3.8% 6.8% 41.5% 20.1% 4.3% 23.5% Police public education programs 0.18 0.85 2.6% 12.0% 45.3% 21.4% 5.6% 13.2% City staff’s responsiveness to my concerns or
comments 0.16 0.95 5.1% 10.3% 38.9% 21.8% 6.0% 17.9%
Street sweeping services 0.15 0.98 4.7% 15.4% 31.6% 26.9% 5.1% 16.2% Transit services 0.09 0.90 3.4% 15.0% 38.5% 20.9% 4.3% 17.9% Park maintenance 0.09 1.13 11.5% 17.1% 23.9% 38.0% 5.6% 3.8% Maintenance of street trees and landscaping 0.09 1.05 7.7% 20.5% 28.2% 33.8% 5.1% 4.7% Prompt resolution of a recent (last two years)
complaint 0.05 0.83 4.7% 5.1% 42.3% 13.7% 2.1% 32.1%
Street maintenance 0.05 1.10 9.4% 22.6% 23.9% 35.9% 5.1% 3.0% Sports fields–maintenance 0.02 1.05 10.3% 12.0% 32.9% 26.9% 3.4% 14.5% Special events sponsored by the City 0.01 1.07 9.4% 17.5% 34.6% 24.8% 6.4% 7.3% Sports fields–number of facilities -0.03 1.08 12.0% 13.7% 32.9% 26.9% 3.8% 10.7% Animal control services -0.04 0.90 5.1% 17.5% 37.2% 20.1% 2.1% 17.9% Residential and commercial building inspection
services -0.08 0.95 7.3% 11.5% 37.6% 14.1% 3.0% 26.5%
Building and development permit process (i.e.,
assistance, application, plan review) -0.09 0.92 6.4% 13.2% 35.9% 15.8% 1.7% 26.9% City broadband (internet) access -0.16 1.03 10.3% 15.8% 36.8% 14.5% 4.3% 18.4% Long-range planning and development -0.27 0.90 7.3% 23.5% 36.3% 12.8% 1.7% 18.4% City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 12
Statement Mean Std.

Dev.
% Very
Dissatisfied
(-2)
%
Dissatisfied
(-1)
%
Neither
Satisfied
nor
Dissatisfied
(0)
%
Satisfied (1)
%
Very
Satisfied (2)
% Don't
Know / N/A
Senior Center -0.31 0.82 6.4% 17.5% 37.6% 6.8% 0.9% 30.8% Community preservation programs or code
enforcement (i.e., abandoned car removal, noise
problems, etc.)
-0.35 1.05 16.2% 19.7% 32.1% 19.2% 0.9% 12.0%
Senior services -0.37 0.81 7.3% 17.5% 39.7% 4.7% 0.9% 29.9% Senior recreation programs -0.40 0.79 7.3% 18.8% 39.3% 3.4% 0.9% 30.3% Community housing programs -0.44 0.92 8.5% 22.6% 29.9% 5.1% 2.1% 31.6% Community redevelopment programs -0.46 0.90 9.8% 18.4% 33.8% 3.8% 1.7% 32.5% Adult recreation programs -0.53 0.84 9.8% 23.9% 32.9% 3.8% 0.9% 28.6% Children’s and teens’ recreation programs -0.61 1.01 18.4% 25.6% 27.8% 8.5% 1.7% 17.9% City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 13
This information is represented graphically in the following image:

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 14
Please rate the following areas that address general, Citywide operations from "Very Good" to "Very Bad" or "N/A." Statement Mean Std.

Dev.
% Very
Bad (-2)
%
Bad (-1)
%
Neutral
(0)
%
Good (1)
%
Very
Good (2)
% Don't
Know /
N/A
Opportunities for community member and business owner input into City processes and decisions 0.10 0.97 6.8% 9.4% 38.5% 21.8% 4.7% 18.8% Overall, City’s government services in meeting my expectations -0.07 0.95 8.1% 15.4% 41.9% 19.7% 3.0% 12.0% Direction, guidance, and vision of City leaders -0.09 0.94 8.5% 13.7% 42.7% 17.9% 2.6% 14.5% City communications that provide key information and issues to community members and business owners -0.09 0.94 6.8% 17.5% 38.0% 18.4% 2.6% 16.7% Overall, City services in comparison to services in other cities -0.12 0.98 7.3% 20.5% 36.3% 16.2% 4.3% 15.4% City as a well-run, efficient operation -0.18 0.99 9.0% 20.9% 35.5% 17.5% 3.0% 14.1% City government's overall ability to meet the City’s needs now and in the future -0.21 0.97 9.4% 19.2% 35.9% 16.2% 2.1% 17.1% The level of City fees and taxes -0.26 0.94 9.8% 23.1% 36.8% 17.9% 0.9% 11.5% This information is represented graphically in the following image:

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 15
-2.00 -1.75 -1.50 -1.25 -1.00 -0.75 -0.50 -0.25 0.00 0.25 0.50 0.75 1.00 1.25 1.50 1.75 2.00 Opportunities for community member and business owner input into City processes and decisions
Overall, City's government services in meeting my expectations Direction, guidance, and vision of City leaders
City communications that provide key information and issues to community members and business owners
Overall, City services in comparison to services in other cities City as a well-run, efficient operation
City government's overall ability to meet the City's needs now and in the future
The level of City fees and taxes
City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 16
OPEN-ENDED QUESTION – RESPONSE SUMMARY
The following table shows a summary of responses to the open-ended community survey question.

The results are summarized by common themes identified in each response and are organized by count (frequency) of each response.

In your opinion, what are the top five priorities that should be focused on by the City in order of importance? (126 responses)
Count Comment
35 Downtown needs investment, revitalization, and rehabilitation 34 Bringing in new business and fostering a business-friendly environment is a priority 34 The City needs new, improved, completed, or expanded parks and recreation options 34 General City infrastructure, maintenance, upkeep, and ongoing public works are a priority 24 City streets and roads require improvements and maintenance 22 Utility and resource infrastructure are crucial
19 Restaurant options (also night life and entertainment options) should be improved 19 Homelessness is a major concern
17 The City has a problem with neglected or abandoned buildings, care, properties, and green spaces
16 The City could improve communications and messaging, and should place greater emphasis on community involvement and engagement
15 The City needs more community events
14 The job market and the economy are a priority
13 Police and public safety are important
12 The City lacks adequate shopping options
12 The City needs programs and activities for youth/children 11 Crime and crime prevention need attention
11 The City needs affordable and strategic housing options 10 Fire services, fire prevention, and fire personnel are important 10 Traffic laws need to be enforced to keep the City safe 8 Taxes and fees are too high and/or should be shouldered by businesses and developers, not just the public
7 Drug enforcement is needed
7 The City must be fiscally responsible and proactive with budgets and finance 7 City growth and development is essential / should be encouraged 6 Schools and school safety are important
City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 17
Count Comment
6 The police are not meeting expectations
5 Water and other utility rates are too high
5 Programs to assist those experiencing homelessness would be helpful 5 Strategic planning and careful implementation are key 4 The City needs to practice disaster preparedness
4 City growth and development is going too far
4 Tourism is important and the City should encourage it 3 City parks are unsafe or lack maintenance
3 Codes need to be enforced
3 The City should work to preserve its history and regional heritage 3 Sustainability and resource management should be a priority 2 The City needs more police officers
2 Senior citizens need community programs and activities 2 The City should see to animal services needs
1 The City should not allow major developers to benefit without contributing to the City 1 Tourism should not be a priority
1 There is limited access to medical care and services
1 The City should encourage supply and vendors at the farmer’s market 1 The City should utilize contractors instead of relying on City employees for all responsibilities City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Community Survey Results Community Survey Analysis page 18

PREFERRED METHOD OF CONTACT FOR COMMUNITY MEMBERS

APPENDIX B

EMPLOYEE SURVEY SUMMARY
City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 1

CITY OF ANGELS CAMP EMPLOYEE SURVEY SUMMARY

OVERVIEW AND METHODOLOGY
Citygate Associates, LLC (Citygate) conducted an internet-based employee survey between August 29, 2022, and October 30, 2022, as part of our Citywide Update and Strategic Plan for the City of Angels Camp (City), California. All City personnel were invited by the City to participate in this survey. In total, there were 21 completed survey responses.

Survey Summary
Launch Date August 29, 2022
Close Date October 30, 2022
Total Responses 21
Apart from two basic employee classification questions, the survey consisted of closed-ended statements that employees could rate their level of agreement with, and open-ended questions for employees to provide written response. For closed-ended statements, respondents rated their level of agreement from “Strongly Agree” to “Strongly Disagree” or “N/A or Don’t Know.” It should be noted that employees were not required to answer every question. Additionally, they were permitted to respond “Don’t Know or N/A” to many statements, and these responses were excluded from the mean response calculations. Therefore, the response totals to a particular question may not always correspond with the total of 21 completed surveys.

ORGANIZATION OF ANALYSIS
The results for the survey are organized in the following order:

Classification Results
◆ The raw data for both employee classification questions included on the survey.

Job-Specific Multiple Choice Question Results
◆ Raw data for responses regarding (1) what each employee likes best about working for the City, and (2) what the most challenging aspects of the employee’s specific job are.

Degree of Agreement Statement Results – Sorted from Highest to Lowest ◆ Scores for each closed-ended statement, organized from highest to lowest mean score.

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 2
Open-Ended Questions – Response Summary
◆ Each of the six questions for which employees provided an open-ended response, with answer themes arranged by frequency.

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 3

CLASSIFICATION RESULTS
How long have you worked for the City of Angels?
Response Number of
Responses
Response
Ratio
Less than 1 year 6 28.6%
1 to 5 years 7 33.3%
6 to 10 years 4 19%
More than 10 years 4 19%
This information is represented graphically in the following image:

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 4
What is your job function?
Response Number of
Responses
Response
Ratio
Non-Supervisory Staff 8 38.1%
Supervisor 6 28.6%
Director 3 14.3%
Other 4 19.2%
This information is represented graphically in the following image:

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 5

JOB-SPECIFIC MULTIPLE CHOICE QUESTION RESULTS
What do you like best about working for the City? (check all that apply) Response Number of
Responses
Response
Ratio
Providing essential services to residents and visitors 17 81% Being part of a team with fellow City employees 11 52.4% Working on important projects 9 42.9%
Positive interactions with supervisors and managers 11 52.4% A sense of accomplishment 10 47.6%
The positive direction in which the City organization is heading 9 42.9% Other: Making a difference in the community 1 4.8%
Other: The citizens of Angels Camp 1 4.8%
This information is represented graphically in the following image:

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 6
What are the most challenging aspects of your job? (check all that apply) Response Number of
Responses
Response
Ratio
Working with the public 5 23.8%
Understaffing 14 66.7%
Disconnected from City Hall goals 3 14.3%
Balancing workload 10 47.6%
Lack of support or recognition from management 5 23.8%
Outdated tools and technology 12 57.1%
Retaining employees 1 4.8%
Other: Cleaning up data from the past, feels good to accomplish but can be challenging 1 4.8%
Other: Under paid and keeping good employees here because of it 1 4.8% Other: Budget restrictions 1 4.8%
Other: Non-competitive pay / no benefits 1 4.8%
This information is represented graphically in the following image:

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 7

RESPONSES FOR EACH STATEMENT
The following table shows all the employee survey statements with the calculation of the mean and standard deviation of responses, along with the percentage of each type of response, including “Don’t Know or N/A.” Statement Mean Std.

Dev.
%
Strongly
Disagree
(-2)
%
Disagree
(-1)
%
Neutral
(0)
%
Agree (1)
%
Strongly
Agree (2)
% Don't
Know /
N/A
Service to the public is strongly emphasized in my department. 1.55 0.74 0.0% 4.8% 0.0% 28.6% 61.9% 4.8% I understand my manager/supervisor’s expectations of the job I perform. 1.14 0.94 4.8% 0.0% 9.5% 47.6% 38.1% 0.0%
I believe good teamwork exists in my department. 1.10 0.87 0.0% 4.8% 19.0% 38.1% 38.1% 0.0% My manager/supervisor encourages teamwork in my department. 1.10 1.02 4.8% 0.0% 19.0% 33.3% 42.9% 0.0% My manager/supervisor keeps commitments they make to me. 1.05 0.95 4.8% 0.0% 14.3% 47.6% 33.3% 0.0% The work environment in my department is supportive and positive. 1.00 1.11 4.8% 4.8% 19.0% 28.6% 42.9% 0.0% I receive clear and specific direction from my supervisor(s) regarding my work assignments. 1.00 0.93 4.8% 0.0% 14.3% 52.4% 28.6% 0.0% It is clear to me what my role is and how it contributes to the larger purpose of my department. 0.95 1.05 4.8% 9.5% 0.0% 57.1% 28.6% 0.0% The management of my department listens to employees. 0.90 1.06 4.8% 4.8% 19.0% 38.1% 33.3% 0.0% The management of my department contributes to the productivity of the department. 0.86 1.25 9.5% 4.8% 14.3% 33.3% 38.1% 0.0% City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 8
Statement Mean Std.

Dev.
%
Strongly
Disagree
(-2)
%
Disagree
(-1)
%
Neutral
(0)
%
Agree (1)
%
Strongly
Agree (2)
% Don't
Know /
N/A
The goals and objectives of the department are achievable. 0.71 1.12 4.8% 9.5% 23.8% 33.3% 28.6% 0.0% I agree with the mission, vision, and values statement that guides all City staff members. 0.67 0.75 0.0% 0.0% 42.9% 28.6% 14.3% 14.3% I receive sufficient training for the effective completion of my job responsibilities. 0.67 1.17 9.5% 4.8% 19.0% 42.9% 23.8% 0.0% The mission/goals and objectives of my department are clearly defined and understood by me. 0.65 1.15 9.5% 4.8% 14.3% 47.6% 19.0% 4.8% The City has an effective process for listening to resident or customer concerns. 0.63 1.13 9.5% 4.8% 9.5% 52.4% 14.3% 9.5% There is an effective flow of information between supervisors and staff within my department. 0.62 1.29 14.3% 4.8% 9.5% 47.6% 23.8% 0.0% Clear, written policies and procedures are in place to assist me in the performance of my job responsibilities. 0.62 1.43 14.3% 9.5% 14.3% 23.8% 38.1% 0.0% I believe my department functions proactively and does not simply react to crises. 0.57 1.05 4.8% 9.5% 28.6% 38.1% 19.0% 0.0% Overall, I believe the decision-making within my department is consistent with City Council priorities. 0.56 1.12 4.8% 14.3% 9.5% 42.9% 14.3% 14.3% Written policies and procedures are available and consistently followed in day-to-day operations. 0.52 1.14 9.5% 9.5% 14.3% 52.4% 14.3% 0.0% The performance evaluations I have received have been completed in a timely manner and according to schedule. 0.46 0.93 0.0% 9.5% 23.8% 19.0% 9.5% 38.1% I believe opportunities for employee involvement in goal setting, decision-making, and other aspects of my work are adequate. 0.40 1.11 9.5% 14.3% 4.8% 61.9% 4.8% 4.8% I believe my department is an efficient, well-run organization. 0.38 1.05 9.5% 4.8% 33.3% 42.9% 9.5% 0.0% City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 9
Statement Mean Std.

Dev.
%
Strongly
Disagree
(-2)
%
Disagree
(-1)
%
Neutral
(0)
%
Agree (1)
%
Strongly
Agree (2)
% Don't
Know /
N/A
I believe that my department’s approach to employee discipline is fair and evenly administered. 0.37 1.27 9.5% 19.0% 4.8% 42.9% 14.3% 9.5% There is good coordination of projects and functions between my department and other departments of the City. 0.37 1.04 9.5% 4.8% 23.8% 47.6% 4.8% 9.5% I believe that customers (both external and internal) perceive that my department is consistently doing a good job. 0.33 1.13 9.5% 14.3% 19.0% 47.6% 9.5% 0.0% City goals and objectives have been clearly communicated to me. 0.29 0.88 4.8% 9.5% 42.9% 38.1% 4.8% 0.0% I have sufficient resources to complete my work, such as office space, computers, etc. 0.19 1.30 19.0% 14.3% 0.0% 61.9% 4.8% 0.0% I believe the workload within my department is equally divided among my co-workers. 0.14 1.32 19.0% 9.5% 23.8% 33.3% 14.3% 0.0% The City has an effective process for listening to employee concerns.

0.06 1.08 9.5% 14.3% 28.6% 28.6% 4.8% 14.3%
My needs for employee wellness are incorporated in employee programs.

0.00 1.37 19.0% 9.5% 14.3% 28.6% 9.5% 19.0%
I have sufficient opportunities for advancement and promotional upward mobility. -0.21 1.24 23.8% 9.5% 19.0% 38.1% 0.0% 9.5% The equipment and technology used in my department are up-todate and sufficient. -0.71 1.20 38.1% 19.0% 19.0% 23.8% 0.0% 0.0% Compared to similar organizations, I am satisfied with the salary and benefit package I receive. -0.75 1.22 38.1% 14.3% 28.6% 9.5% 4.8% 4.8% City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 10
Employee responses to the preceding statements are represented graphically in the following images. The top 10 most agreed-to statements are listed first, followed by the 10 least agreed-to statements.
-2.0 -1.8 -1.5 -1.3 -1.0 -0.8 -0.5 -0.3 0.0 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.0 Service to the public is strongly emphasized in my
department.

I understand my manager/supervisor's expectations of
the job I perform.

I believe good teamwork exists in my department.

My manager/supervisor encourages teamwork in my
department.

My manager/supervisor keeps commitments they make
to me.

The work environment in my department is supportive
and positive.

I receive clear and specific direction from my
supervisor(s) regarding my work assignments.

It is clear to me what my role is and how it contributes to the larger purpose of my department.

The management of my department listens to employees.

The management of my department contributes to the
productivity of the department.
-2.0-1.8-1.5-1.3-1.0-0.8-0.5-0.3 0.0 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.0 There is good coordination of projects and functions between my department and other departments of the City.

I believe that customers (both external and internal) perceive that my department is consistently doing a good job.

City goals and objectives have been clearly communicated to me.

I have sufficient resources to complete my work, such as office space, computers, etc.

I believe the workload within my department is equally
divided among my co-workers.

The City has an effective processfor listening to employee concerns.

My needs for employee wellness are incorporated in
employee programs.

I have sufficient opportunities for advancement and
promotional upward mobility.

The equipment and technology used in my department are
up-to-date and sufficient.

Compared to similar organizations, I am satisfied with the salary and benefit package I receive.

City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 11
OPEN-ENDED QUESTIONS – RESPONSE SUMMARY
The following table shows a summary of responses to the open-ended employee survey question.

The results are summarized by common themes identified in each response and are organized by count (frequency) of each response.

What are the top three areas that you believe work well in your department? (17 responses) Count Comment
10 Teamwork / effective team members
7 Team attitude and relationships: pride, positivity, helpfulness, enthusiasm, camaraderie 7 Strong management/leadership, the availability of the Deputy Chief, helpful Supervisor, support, positive reinforcement
7 Quality communications
1 Continued improvement
1 Cross-training
1 Budget
1 Having a finance director
1 Collaboration with people in other departments
1 Flexible scheduling
1 Well-defined job roles
1 Motivation to help people
1 The valuing of hard work
City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 12
What are the top three areas that you believe work well in the City? (16 responses) Count Comment
9 Collaboration and communication between departments and with City leadership, teamwork 5 Setting new goals and standards, willingness to improve, and movement in the right direction 3 Involvement, interaction, and information shared with community 3 Budget, investment, and finance improvements
2 Having a dedicated administrator working for the City 2 Collaboration with outside organizations and agencies 2 Not sure
1 Town events
1 Public safety doing a good job despite limited staff
1 City staff are friendly and professional
1 Clear objectives from planning commission
1 Work hours
1 Reliability
1 Pride taken in the City
1 None
City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 13
What are the top three areas that you believe need to be improved in your department? (21 responses)
Count Comment
11 Pay and benefits
10 Staffing levels
4 Training across all staff levels and cross-training between positions 4 Public engagement, including building a stronger internet presence 4 Staffing retention
4 Technology, updates to the computer system
4 Equipment and tools, with storage space
3 Documentation of policies and procedures
2 Communication, seeking staff input before implementing major changes 2 Vehicles and heavy equipment
1 Management being willing to assist other staff
1 Department structure
1 Investment in the future
1 Increasing the budget
1 Employee accountability
1 Scheduling for work/life balance
1 More billable hours
1 More community feedback
1 More public-friendly facilities for meeting spaces
City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 14
What are the top three areas that you believe need to be improved in the City? (18 responses) Count Comment
6 Infrastructure improvements, replacement/renovation of facilities: City, roads, water and sewer 4 Lack of sense of community, support for local events, engagement with citizens, public trust 4 Technology
3 Work to bring in businesses, cultivate an environment for business growth 3 Increase in Public Safety (police and/or firefighter) staffing and pay 3 Pay scales, wages, salaries
2 Revitalization/cleaning of downtown
2 Lack of empathy for the homeless or others in need, services and resources to help 2 Medium-income housing, housing in general
2 Businesses/residents should be educated on code violations, code compliance/enforcement 2 Improve parks
2 Places for community and youth activities
2 Communications and the sharing of information with the public 2 Employee appreciation and recognition, evaluation of employees/leadership in all departments 2 Staffing levels
1 Economic development action plan
1 Complaining about fellow citizens instead of offering to help them 1 Sense of entitlement from the established family hierarchy 1 Places to eat
1 A City Hall building for better customer access
1 Ground security for departments
1 Documented procedures and policies
1 Overview of all departments’ staffing and vehicle use 1 More involvement from Public Works with brush and grass removal 1 Efficiencies gained between City and County
City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 15
What opportunities do you see for the City in the next three years? (18 responses) Count Comment
6 Public infrastructure improvements, reinvestment in community and departments 5 Stable City growth
4 Housing expansion (including affordable housing, Habitat for Humanity, etc.) 4 Growth in businesses, getting a “big box” store
3 Development of new land areas and parks, updates to existing parks 2 More City events that are that are better run and funded with new tax revenues 2 Grant opportunities focused on downtown, economic expansion and planning 1 Technology
1 Unite citizens in a shared sense of value
1 No opportunity—things never change
1 Job growth
1 Improvement in morale among City departments
1 Code education and compliance
1 Increased public services
1 Improvements in City employee retention
1 JPA agreement between fire services agencies
1 Annexation of property
City of Angels Camp, CA
Strategic Planning and Facilitation Assistance – Employee Survey Results Employee Survey Analysis page 16
What constraints do you see for the City in the next three years? (18 responses) Count Comment
5 City sales and TOT revenues are volatile in the event of recession; need for large finance reserves limits City investment, other budget and finance concerns 3 Traffic flow, road backups during events
2 The economy, and any related business closures due to the economic hardship 2 Self-absorption, pride, and spite among people. Too many non-inclusive. Lack of community. 2 Resistance to growth, or not pushing hard enough for growth and development in the City 2 Homelessness
1 The funding of more major projects specifically
1 Income VS. cost of living
1 Vandalism
1 Public support and trust
1 Small area available for growth
1 Operational inefficiencies related to being a small city 1 Poor employment
1 Retention of City employees
Code Recommendation Description Responsible Party Proposed Deadline Priority Status Fiscal Year Response/Issue

18.1 Use local government expertise effectively and
efficiently Establish routine strategic planning City Administrator to City Council for adoption January 2019 A In Progress 2023 Need administrative support Establish routine budget cycles, approval authorities,
and processes 19/20 budget cycle B Completed 2019
Adopted with the 2019/20 document.

Currently included with the annual
budget

18.2 Consolidate the City’s facilities to achieve
administrative efficiencies
Explore how the City could implement an
Interdepartmental Administrative Support Team to
provide much needed administrative assistance for
the City Manager and department Heads
City Administrator and Staff (Administrative
assistance would provide the City Administrator and
department heads time for valuable proactive action
and strategic planning C Not Started Need administrative support

18.3 Develop a sustainable future for Angels Camp’s
historic assets and facilities Direct the City Administrator to propose a process for developing options for Museum funding.

The City Admin providesrecommendation and
Council gives direction January 2019 A Completed 2020
Contracted with the CVB for museum
management and relocated to the
Museum for main office.

18.4 Adopt strong, clear, and fiscally conservative
financial policies
Prepare policies for Council consideration City admin and finance director 19/20 budget cycle B In Progress 2022 Financial policies were adopted in 2019,
with subsequent policy adoption to
match GFOA recommendations in 2022,
2023, and ongoing

18.5 Maximize advantages of local control
Exercise local control prerogatives as economic
development activities, capital projects, service
levels, and fees are determined City Council, City Admin, Staff Should be incorporated in all development,
planning, and business expansion activities A In Progress 2023 Need administrative support Continue resource sharing (Fire Chief position) A In Progress 2023 Still doing, AMFPD contract no longer
made fiscal sense for city
Direct the City Admin to engage in legal study to
provide parameters for further consolidation with
AMFPD May 2019 Not Started
Need discussion and direction from City
council
Stablize the current Police Department workforce Completed 2022 Council approved a new contract with PD
through June of 2026
Initiate a five-year strategic planning effort with the Police Department 2019 Completed 2022
Council approved a new contract with PD
through June of 2026

18.6 Increase and broaden the City’s economic
development program
Link all currently applicable local plans to the City's website for ready access City Council, City Admin, and Staff Close of 2020 A Completed 2022 Replaced the city website and gathered
all plans for placement on the new
website
Choose one to three goals that are the most
achievable, establish timeline City Council, City Admin, and Staff Close of 2020 A Completed 2023 Continue work on the Strategic Plan,
enhance downtown with beautification,
use ARPA funds for ED

18.7 Adopt a five-year Economic Development
Infrastructure Program to induce economic
development as set forth in the adopted
General Plan City Council, City Admin, and Finance Director FY 20/21 B Not Started Need administrative support

18.8 Allocate at least 10 percent of the City’s annual
unassigned General Fund revenue toward
infrastructure projects that advance the City’s
economic development goals City Council, City Admin, and Finance Director 19/20 budget cycle A In Progress 2023 It was not completed as part of the
budget; need to identify at what point
the City Council would be comfortable
doing this.

18.9 Adopt a five-year revenue enhancement
program City Council, City Admin, and Finance Director 19/20 budget cycle A Completed 2019 TOT and Sales tax increased 2019

18.10 City's budget document format should be
enhanced and user friendly
City Admin, Finance Director 19/20 budget cycle Completed 2022 Updated the budget document to be
more user friendly and continue to fine
tune as technology and resources are
available

18.11 The City should create a formal CIP process and
develop a CIP document that projects forward at
least five to seven years. City Council, City Admin, and Finance Director 19/20 budget cycle In Progress 2023 A CIP was done for 2020-2025. However,
it needs to be updated and the master
plans require updates. All contemplated
in the 2023/24 budget

18.12 Performance Measures should be developed during
the budget process and included in the budget to
determine compliance with goals and reviewed
semi-annually City Council In Progress 2023
Need to narrow done what metrics
council wants to see going forward to
determine what benchmarks are being
met.

18.13 Financial system hardware and infrastructure
should be installed as necessary to ensure access to
financial systems. City admin and finance director In Progress 2022 Springbrook was upgraded in 2023,
Cleargov is being implemented 2024.

Would have gone faster with
adminstrative support

18.14 The City should explore performing an energy audit City admin In Progress 2023
Have had review of all water/wastewater
infrastructure. Will be adding
improvements to 2024/25 budget. Need
to find someone to audit the lighting.

Code Recommendation Description Responsible Party Proposed Deadline Priority Status Fiscal Year Response/Issue

18.15 The City should explore revenue enhancement and
cost avoidance opportunities
City admin and finance director In Progress 2022
Review of uncollected revenue,
unnecessary costs (Banking charges),
increased revenue from investments, etc.
have occurred starting in 2022 and
regulary are analyzed today.

18.16 City Council should embrace their roles as
policymakers
Review Eight of the nine themes City Council In Progress 2023 Worked with Citygate and City Council on
Effective Leadership, innovation, service
philosophy, and communication styles.

Need to continue this effort.

18.17 Value city staff
30% of employees had profound concerns about
retention, lack of necessary equipment and training,
concerns over increased benefit costs, and reduced
city contributions City Council, City Admin, and staff In Progress 2024 Negotiations starts for Misc. and Fire
Units 2024

18.18 The City needs to improve its institutional resiliency, with elected officials and staff alike taking
responsibility to ensure continuity in policies,
projects, and service delivery
Significant turnover in key positions, risk exposure
due to lack of institutional knowledge, whether in
the field or in leadership, failure to complete
planned projects or initiatives due to constant start
over. City Council, City Admin In Progress 2023 18.17, 18.16, 18.6 all help to address this.

23.1 Increase resources as needed to support the
financial department to address financial
reporting timelines and accuracy issues to
ensure that critical fiscal information is provided
to Council and management City Council, City Admin Completed 2022 Created the finance director position,
hired in May 2022, replaced the auditor
(2023), and invested in GASB and GFOA
training for staff.

23.2 Formalize fiscal policies based on GFOA
recommended format City admin and finance director In Progress 2022 Continuance of 18.4. Continuing to work
thorugh as time allows. Need
administrative support

23.3 Review the list of GFOA operational best practices and use as guide to develop an accounting manual City admin and finance director In Progress 2022 Continuance of 18.4. Continuing to work
thorugh as time allows. Need
administrative support

23.4 Develop a five-year financial forecast model City admin and finance director Completed 2023 Included in the 2023/24 budget

23.5 Develop departmental performance measures as
part of the annual budget development process and
update semi-annually (use GFOA structure of
performance measure best practices)
Need to identify measures approved by the Council
to establish success or improvements City Council, City Admin In Progress 2023 Continuance of 18.12

23.6 Establish a formal strategic plan implementation,
monitoring, reporting, and updating process City Council, City Admin, and staff Not Started Need administrative support

23.7 Establish a workgroup, team, or individual who is
responsible for monitoring and updating the
strategic plan City Council, City Admin, and staff Not Started Need administrative support

23.8 Develop a results and update reporting schedule
City Council, City Admin, and staff Not Started Need administrative support

23.9 Develop tasks required to meet objectives, including fiscal and resource impacts of each City Council, City Admin, and staff In Progress 2023 Identified in budget

23.1 Identify responsible personnel and timelines for the tasks and overall objectives City Council, City Admin, and staff Not Started Need administrative support

23.11 Establish performance indicators and accountability metrics City Council, City Admin, and staff In Progress 2023 Continuance of 18.12 and 23.5

23.12 Refer to Fail Facts and Myths as necessary for
tracking and evaluation City Council, City Admin, and staff Completed 2023 Was included in recommendation 18.16

23.13 Recognize progress achievements City Council, City Admin, and staff In Progress 2023 Working on employee engagement and
recognition programs

23.14 Develop quick reference sheets to keep mission,
vision, values, and core priorities at the forefront City Council, City Admin, and staff Completed 2023 City Clerk printed and handed them out
and included on our agenda

23.15 Use the report (2023) as the initial component of the strategic plan document and revise it to include
results based on completing the recommendations
above to create a formal strategic plan document. In Progress 2023 Need administrative support Theme Description
Theme One: Advancing a Vibrant Generational Shift
In terms of public policy, what can be done to support, enhance, and protect the future for the City’s next generation? What is the nature of the commitment to do so? Theme Two: Creating Community Cohesiveness; Old
Town; Greenhorn
Creek; Ranches
In terms of public policy, what can be done to acknowledge and respect the needs and wants of the City’s varied citizenry? What is the nature of the commitment to do so? Theme Three: Establishing Appropriate Staffing
Levels
In terms of public policy, what can be done to strengthen department head administrative support
and strengthen department head strategic work activities? How can this be achieved without sacrificing local control and local identity?
Theme Four: Eliminating Deficit Spending,
Strengthening Designated and
Undesignated Reserves, and Investing in
Infrastructure, Especially WealthCreating Infrastructure In terms of public policy, what can be done to strengthen the City’s financial position? How can this be achieved without over-burdening taxpayers? How would these new policies compare to financial policies adopted by comparable California cities? 1 Manage your labor costs while simultaneously protecting and supporting human assets. Continually invest in tools, training, and technology. 2 Create an operating surplus every year in your General Fund, even if the surplus is small, and always match one-time revenues with one-time expenses.
3 Fill your General Fund reserves before you spend money on salaries, benefits, and other operating costs.
4 Invest heavily in your public infrastructure, particularly job-creating infrastructure, using off-the-top dollars from your General Fund at a minimum level of 10 percent. Continually invest in and protect your fixed assets. 5 Make economic development your top program priority.

Theme Description
Theme Five: Preserving Small-Town Cultural
Advantages
In terms of public policy, what can be done to strengthen and expand the City’s economic base while preserving and leveraging its small-town cultural advantages? How can a consensus around this issue be achieved among the City’s various stakeholder communities? Theme Six: Preserving Municipal Government
Independence
In terms of public policy, what can be done to protect the City’s independence? Are there entrepreneurial opportunities to expand the City’s municipal services beyond its corporate boundaries?
Theme Seven: Finding a Balance between Wealth
Creation through
Taxation versus Economic Development
It will take an investment of time, energy, cohesive leadership, and political risk on both the taxation and economic development tracks over a sustained period to be successful.

Otherwise, it is unlikely Angels Camp will realistically be a viable, independent city.

Theme Eight: Strengthening the City’s Unique
Position in the Marketplace;
Base Camp to the Sierra; Gold Rush History; Family
Friendly (Hiking,
Boating, Educating)
In terms of public policy, what can be done to identify the City’s strongest card to play in its marketplace? How can the City build a community consensus around promoting its greatest economic development asset(s)?
Theme Nine: Overcoming Challenges regarding
Accessing the Historical
Downtown and Traffic Circulation
It is not likely anytime soon that the State of California is going to help the City eliminate its downtown traffic problems. How can the City turn this problem into an opportunity? Code GP Element Priority Goals/Objective Departments FY 2023/24 Actions FY23
Tier 1
A1 Conservation & Open Space Maintain and, where feasible, enhance the city's appearance City Council, Finance and Administration,
Community Support, Building and Planning, Fire,
Police, Public Works
Approved change of use for ARPA funds from
water/sewer to Economic Development, including,
Utica Park, downtown benches, replacement of
Holiday Street Crossing Garlands, approval of pole
banner decor, approval of garbage can
replacements, approved new city Logo,
standardized city vehicle logos when needed,
enhanced the City Counsel room with wall art of
Vision Statement
A2 Conservation & Open Space Ensure adequate water quality and quantity for the residents of and visitors to the city Engineering, Finance and Administration,
Building and Planning, Public Works, Water
Operations
Updating the 2013 Water Master Plan, updating
the capital improvement plan, focused project
implementations to eliminate bottlenecks in
system and address deferred maintenance.

A3 Conservation & Open Space Protect the health and safety of people and property in the city from natural and man-made hazards City Council, Engineering, Finance and
Administration, Building and Planning, Fire,
Police, Public Works, Sewer Operations, Water
Operations
The city has evaluated problem areas with
engineering (Finnegan Lane, Birds Way, etc.) we
ensure full coordination with County OES, County
Public Works, and Caltrans to centralize sandbag
locations and messaging for our residents and
have taken proactive steps to trim trees and clean
culverts
A4 Economic Development Promote a wide variety of economic opportunities consistent with the city's social, cultural, environmental, and aesthetic resources
Finance and Administration, Community
Support, Building and Planning,
The City Council adopted the Commercial Vacant
building ordinance. Staff have engaged with
realtors, property managers, and property owners
to suggest a pre-inspection walkthrough to ensure
current building meet the needs of an intended
occupant based on code requirements
A5 Economic Development Maintain and enhance the city's economic vitality while conserving the city's social, cultural, environmental, and aesthetic resources
Engineering, Finance and Administration,
Community Support
City Council approved funding parttime code
compliacne program. This has greatly enhanced
our region by getting blight cleaned up, and
incentivizing neighbors to do the same.

A6 Public Facilities & Services Continue to improve Angels Camp's capacity to store, treat, and deliver water and to collect and treat wastewater as necessary to achieve the stated goals of the city.

Finance and Administration, Building and
Planning, Sewer Operations, Water Operations
Investment in deferred maintenance on a 20 year
old treatment plant. Have identifed I&I projects
and am scheduling cameras to ID problem lines for
targeted repalcement, in addition to smoke testing
A7 Public Safety Facilitate the provision of an adequate supply of water, and essential utilities and communications for city residents during emergency situations.

Finance and Administration, Building and
Planning, Police, Public Works, Sewer
Operations, Water Operations
Investment in deferred maintenance, identifying
areas where develeopment would facilitate looped
systems, and increase capacity in the system by
way of allowing more delivery. Meeting with key
stakeholders on identifying potential alternative
water sources and alternative storage solutions.

A8 Public Safety Prepare city staff, agencies, and citizens to respond in a coordinated and cooperative manner to emergency situations
City Council, Attorney, Engineering, Finance and
Administration, Building and Planning, Fire,
Police, Public Works, Sewer Operations, Water
Operations
City has invested in a new website, IVR, and
messaging boards. In addition, staff have heavily
engaged with CCOG on the evacuation needs
assessment, County OES on a comprehensive EOP
and evacuation workshop, and other partners for
Emergency Action Plans. Also working on the all
hazards project to update our outdated or missing
codes
Tier 2
B1 Circulation Provide adequate parking to serve existing and future development and improve traffic flow on narrow streets while maintaining the rural and historic character of the city Engineering, Finance and Administration,
Building and Planning, Police
The city has purchased property for the purpose of
expanding parking. Staff are working on demo
quotes for any exisitng structures and an
engineering plan for short and long-term solutions.

Working with engineering and Caltrans on
circulation projects to enahance and expand
collector road options
B2 Community Identity Design new development to be compatible with the natural, scenic, and cultural resources and rural character of Angels Camp Engineering, Building and Planning Habitat for Humanity, others are in the queue over
the next several years.

B3 Community Identity Design new commercial and industrial development to be compatible with the natural, scenic, and cultural resources and rural character of Angels Camp
Engineering, Building and Planning
MACT project in currently underway. We also are
working with other developers on commercial
projects that will see progress in the next 12-18
months.

B4 Land Use Encourage well-designed business attraction and expansion proposals which are compatible with the rural character of the community, contribute positively to the city’s economic base, and improve the city’s jobs/housing balance.

Engineering, Building and Planning
Have just engaged with a GIS consultant that will
help staff organize the necessary information to be
able to target and attract the types of businesses
the city needs and wants.

B5 Land Use Provide a well-organized and orderly development pattern that maintains and enhances Angels Camp’s social, economic, cultural, environmental, and aesthetic resources while managing growth so that adequate facilities and services can be provided in pace with development. Engineering, Building and Planning The city has invested in the current budget funds
for master planning assistance.

Tier 3
C1 Conservation & Open Space Promote the efficient use of energy resources Finance and Administration, Building and
Planning
Staff have engaged with energy auditors to
identify any equipment that can be changed out
for lower run costs. Working with CCOG on EV
plan.

C2 Land Use Encourage well-designed commercial development compatible with the rural character of the community that contributes positively to both the city’s economic base and the city’s jobs/housing balance Engineering, Building and Planning, Community
Support
MACT project in currently underway. We also are
working with other developers on commercial
projects that will see progress in the next 12-18
months.

C3 Land Use Protect land adjoining, and in close proximity to, the city limits from development inconsistent with the city’s stated future goals, policies, and programs
Engineering, Building and Planning
Have met with the County to ensure enforcement
of their General Plan provision that protects the
City from ANY development or projects within our
sphere of influence.

C4 Public Facilities & Services Maintain or increase the levels of service currently available within Angels Camp for public works facilities and infrastructure including roads, sidewalks, drainage facilities, public buildings, and other public facilities
Finance and Administration, Public Works, Sewer
Operations, Water Operations
Public Works Superintendent to give presentation
at Mid-Year
C5 Public Facilities & Services Maintain or increase the standards of coverage currently available within Angels Camp for fire protection and medical response facilities and infrastructure
City Council, Attorney, Engineering, Finance and
Administration, Fire Fire Chief to give presentation at Mid-year C6 Public Facilities & Services Maintain or increase the levels of service currently available within Angels Camp for police protection facilities and infrastructure
City Council, Attorney, Engineering, Finance and
Administration, Police
Invested in equipment, technology, and training,
staffing retention with updated contract, and
acadamy options. Department is still one position
away from negative impacts. Do need to look at
adding a community services officer that would
address community safety allow patrol to be used
more efficiently.

C7 Public Facilities & Services Maintain or increase the levels of service currently available within Angels Camp for park facilities and infrastructure.

City Council, Attorney, Engineering, Finance and
Administration, Public Works
Public Works Superintendent to give presentation
at Mid-Year
FY24
Tier 1
Land Use Encourage infill development that is compact, mixed use, pedestrian-friendly, transit-oriented and discourages or reduces auto-dependency
Land Use Preserve and enhance the natural, scenic and cultural resources and rural character of Angels Camp.

Land Use Protect land adjoining, and in close proximity to, the city limits from development inconsistent with the city’s stated future goals, policies and programs
Land Use Strive to work cooperatively with county, state, federal, regional, public and quasi-public agencies to formulate and achieve common goals while avoiding or minimizing actions that conflict with community goal
Housing Element Pursue the removal of governmental constraints as a primary tool for encouraging the provision of housing for extremely low, very low, low-and moderate-income households.

Housing Element Facilitate the provision of decent housing in a suitable environment for all income levels, ethnicities, age levels, sexes and for the disabled and at-risk families consistent with the demographics of the City's population
Conservation & Open Space Recognize the role that timber resources have played in the history of the city and accommodate existing timber harvesting operations located outside of the city limits while maintaining the rural, Main Street, character of the city.

Public Facilities & Services Maintain or increase the standards of coverage currently available within Angels Camp for fire protection and medical response facilities and infrastructure
Public Facilities & Services Maintain or increase the levels of service currently available within Angels Camp for police protection facilities and infrastructure
Public Facilities & Services Maintain or increase the levels of service currently available within Angels Camp for park facilities and infrastructure.

Community Identity Provide a wide variety of planning tools for the preservation and enhancement of the natural, scenic and cultural resources and rural character of Angels Camp.

Community Identity Preserve and enhance the natural and scenic resources of Angels Camp.

Community Identity Preserve and enhance the cultural resources and historic context of Angels Camp and continue to recognize the city's history and cultural resources as an essential component of its community identity Parks & Recreation Optimize limited resources by emphasizing multiple uses and multiple benefits of recreation facilities Parks & Recreation Pursue and encourage innovate approaches to funding recreational facilities Tier 2
Land Use Element Encourage the use of telecommuting to discourage travel by single-occupant motor vehicles Public Facilities & Services Maintain and, where feasible, increase levels of city-provided water service, wastewater service, fire, police, parks, parking, public works, administrative and other services and infrastructure.

Tier 3
Circulation Element Fully integrate the city's circulation system with the city's transportation, recreational, community design, historic, economic, scenic, noise, air quality, conservation and open space goals.

Public Facilities & Services Strive to work cooperatively with county, state, federal, regional, public and quasi-public agencies to formulate and achieve common goals while avoiding or minimizing actions which conflict with community goals.

FY25
Tier 1
Tier 2
Tier 3
Housing Element Retain and expand the existing stock of housing available to people of all income levels within the City Circulation Element Provide an integrated road system that is safe, efficient, maintains the rural character of Angels Camp and meets current and projected community needs.

Public Safety Element Protect persons and property from flooding and inundation from dam failures Public Safety Element Undertake adequate preparation for and ensure an adequate response to emergency and disaster situations affecting the city
Public Safety Element Protect people and property from risks associated with the use, transport, treatment and disposal of hazardous materials and wastes
Cultural Resources Preserve and promote the preservation of Angels Camp's cultural heritage through the identification and evaluation of its cultural resources
Cultural Resources Maintain the cultural heritage of Angels Camp through the enlightened management, preservation, use, enhancement, restoration, rehabilitation and study of its cultural resources.

Cultural Resources Encourage public participation and foster partnerships to educate citizens and visitors on the importance of the cultural heritage of Angels Camp
FY26
Tier 1
Tier 2
Tier 3
Housing Element Provide for adequate sites to accommodate the housing needs of a variety of households of all income levels.

Housing Element Encourage the location of affordable housing near jobs, commercial centers, and along low-impact modes of transportation routes to reduce auto-dependency.

Housing Element Facilitate the provision of decent housing in a suitable environment for all income levels, ethnicities, age levels, sexes and for the disabled and at-risk families consistent with the demographics of the City's population
Public Safety Element Protect persons and property from geologic hazards Economic Development Encourage the location of median wage jobs in the city to assist in increasing the accessibility of housing for low, very low and moderate income households
Parks & Recreation Provide an acceptable supply and equitable distribution of park and recreation facilities, providing multiple benefits to the city's residents and non-residents while enhancing the city's recreational opportunities, economy, community design, visual quality, jobs/housing balance, conservation of natural and cultural resources and circulation.

Parks & Recreation Encourage the use of low-impact modes of transportation for both transportation and recreation.

Parks & Recreation Design recreational facilities to optimize their use, minimize conflicts with other land uses, and to be compatible with the surrounding landscape
FY25
Tier 1
Parks & Recreation Provide an acceptable supply and equitable distribution of park and recreation facilities, providing multiple benefits to the city's residents and non-residents while enhancing the city's recreational opportunities, economy, community design, visual quality, jobs/housing balance, conservation of natural and cultural resources and circulation.

Tier 2
Land Use Element Provide for a wide variety of housing types and quality living environment for city residents.

Tier 3
Circulation Element Encourage the use of bicycling and walking to discourage travel by single- occupant motor vehicles.

Circulation Element Encourage the use of transit to discourage travel by single-occupant motor vehicles.

Conservation & Open Space Reduce conflicts between urban and agricultural uses.

Noise Element Maintain or reduce noise levels throughout the city as necessary to achieve compatibility between differing land uses and to maintain the city's peaceful, rural community atmosphere.

Public Safety Element Protect persons and property from geologic hazards Air Quality Maintain and improve air quality to ensure the health and safety of the city's residents and visitors and to maintain the area's quality of life
.39th District Agricultural Association
Calaveras County Fair & Jumping Frog Jubilee
PO Box 489, Angels Camp CA 95222
209-736-2561 … 209-736-2476 … Frogtown.org
January 27, 2024
City of Angels Camp
Honorable Mayor Jennifer Davis Herndon
PO Box 667
Angels Camp, CA 95222
Dear Madam Mayor,
It is the Fair’s understanding that Caltrans will waive the permit fees for the annual Youth Parade. Historically the parade route has been through historic downtown Angels Camp.

The parade this year is on Thursday, May 16, 2024. Soroptimist International of Calaveras County is on board to assist in facilitating the 2024 Youth Parade. We will include the City’s release of liability in the entry process. I have emailed the event application.

The Calaveras County Fair & Jumping Frog Jubilee banner has a banner welcoming visitors, and it is a tradition in Angels Camp to hang clothes lines (Miners Wash) in historic downtown Angels Camp. The timeline for the fair items is May 5th through May 19th, 2024. I have emailed the application to the city.

The fairgrounds will:

1. Provided additional signage.

2. Collaborate with local merchants’ reader boards.

3. Walked the historic area, provided a thank-you letter and complimentary passes to the Fair.

4. Provided insurance.

5. Assist the City facilitate a “Release of Liability.”

6. Contact Sierra Pacific Industries regarding road closures and logging trucks. 11A
The Calaveras County Fair & Jumping Frog Jubilee is asking the City of Angels camp to become a partner in the above endeavors and waive any associated fees with hanging banners, clothesline, and parade. I look forward to your careful response.

Sincerely,
Laurie Giannini
CEO-Fair Manager
CC: Rebecca Callen, City Manager
39th District Agricultural Association Board of Directors Karen Varni

Angels Camp City CouncilFebruary 6, 2024

Angels Camp City Council
February 6, 2024