CITY OF AVALON
Proposed
Fiscal Year
2025-2026
Budget
CITY OF AVALON
FY 2025-2026 Operating and Capital Budget
Table of Contents
Budget Message ........................................................................................................................................... 1 Budget Overview ....................................................................................................................................... 18 Organizational Chart................................................................................................................................. 22 Full-Time Equivalent Comparison .......................................................................................................... 23 Fund Balance Schedules........................................................................................................................... 25 General Fund ............................................................................................................................................. 28 General Fund Revenues.......................................................................................................................... 28 Law Enforcement Expenditures.............................................................................................................. 33 Fire Department Expenditures ................................................................................................................ 35 Public Works Expenditures ..................................................................................................................... 37 Planning Expenditures ............................................................................................................................ 39 Community Services Expenditures ......................................................................................................... 41 Other General Fund Expenditures........................................................................................................44 Special Revenue Funds.............................................................................................................................. 47 Harbor Fund.............................................................................................................................................. 54 Harbor Fund Revenues.......................................................................................................................... 54 Harbor Public Works and Administration Expenditures ........................................................................ 57 Harbor Operations and Capital Expenditures......................................................................................... 60 Sewer Fund ................................................................................................................................................ 64 Saltwater Fund .......................................................................................................................................... 68 Solid Waste Fund .......................................................................................................................................71 Avalon Transit Fund ..................................................................................................................................74 Internal Service Funds ...............................................................................................................................77 Successor Agency Fund..............................................................................................................................86 Capital Improvement Plan….....................................................................................................................89 Fire Department…………………............................................................................................................ 90 Recreation Department….......................................................................................................................... 97 City Infrastructure…….………...............................................................................................................111 Special Revenue Funds………................................................................................................................131 Harbor Fund………………….................................................................................................................138 Other Enterprise Funds………................................................................................................................167 Budget and Fiscal Policies........................................................................................................................176
CITY OF AVALON
June 17, 2025
Honorable Mayor, Members of the City Council, and Community Members of the City of Avalon, California:
I am pleased to submit for your consideration the Fiscal Year (FY) 2025-2026 Operating and Capital Improvement Budget for the City of Avalon (City). This document implements the direction provided by the City Council and serves as a financial plan for the continued improvement of the quality of life for Avalon residents, businesses and stakeholders.
The proposed budget reflects a continuation of the significant investments made by the Council during the last several budget cycles resulting in a total proposed budget of $55.0 million, which includes $17.8 in budgeted capital outlays. Avalon has made significant strides re-building its reserves while restoring the levels of services from the cuts made in response to the pandemic.
As the City has emerged from this period, City Staff have worked diligently to implement Council’s priorities around public safety and infrastructure improvements, emphasizing climate resiliency and active transportation.
With a tourism-driven local economy, City revenues remain dependent on various visitor-driven taxes and fees, which are dependent on the greater economy’s overall health and the public’s ability and desire to spend on leisure and travel. The proposed budget again strives to balance economic risks that could impact the City’s fiscal health, such as inflation, supply chain disruptions, and general economic uncertainty, while making significant investments in City infrastructure to address previously deferred maintenance and to prepare for changing climate events. During the current fiscal year, the City made significant investments addressing hillside erosion at the Crescent Avenue Stairs, replacing support pilings on the Pleasure Pier to weather future storm events, and added the first electric boat to its harbor fleet. The proposed budget builds on these accomplishments with significant investment in the revetment along Pebbly Beach Road, the completion of pedestrian improvements at the Five Corners intersection, and the construction of temporary facilities prior to the rehabilitation of the Cabrillo Mole Terminal. These investments were only made possible by leveraging grant funding opportunities at the state and federal level and the prudent use of reserves that were built from the conservative approaches to prior years’ budgets. The proposed budget continues to fund ongoing expenditures from recurring revenue sources and uses reserves and other one-time sources to leverage significant grant funding for capital investment.
1 CITY OF AVALON
Budget Highlights
The proposed FY 2025-2026 Operating and Capital Budget of $55.18 million reflects a 8.5% decrease from the prior year’s budget. The decrease in budgeted expenditures was the result of more detailed estimates around the timing of capital expenditures, particularly related to the Cabrillo Mole Terminal, and the start of construction for the Five Corners Pedestrian Improvement Project in the current year. Operating expenditures are budgeted to increase by
6.9%. Salaries and benefits account for 33.0% of operating expenditures. While budgeted labor amounts were estimated after considering the results of a recently completed compensation study, the City is currently in negotiations with its bargaining units and the budgeted amounts may need to be amended depending on the outcome of negotiations.
Appropriations
All Funds
Amended Budget
FY2024-25
Proposed Budget
FY2025-26
$ Increase
(Decrease)
% Increase
(Decrease)
Operating Budget 34,064,066 36,412,528 2,348,462 6.9%
Transfers Out 994,783 880,000 (114,783) -11.5%
Capital Improvements 25,262,892 17,887,102 (7,375,790) -29.2% TOTAL $60,321,741 $55,136,750 $(5,142,111) -8.5%
The proposed budget is funded by General Fund revenues totaling $19.36 million, including $13.65 million in operating revenues and $5.71 million in grant funding for capital improvements.
General Fund appropriations total $24.19 million, with operating expenditures totaling $13.65 million, capital outlays totaling $9.66 million, and transfers to other funds totaling $880 thousand. Recurring revenues exceed ongoing expenditures; however, reserves are required to fund significant one-time capital outlays, including the Five Corners Pedestrian Improvement Project, Pebbly Beach Road Revetment Repairs, and other capital outlays.
The proposed budget estimates Harbor Fund revenues totaling $13.48 million, comprised of $10.65 million in operating revenues and $2.30 million in grant revenues. Harbor Fund appropriations total $13.48 million with $9.05 million in operating expenditures and $4.43 million in capital outlays. Similar to the General Fund, recurring revenues exceed recurring expenditures in the Harbor Fund, with reserves utilized to fund significant capital outlays. The Harbor Fund does not currently have reserves at the targeted level, with significant capital outlays utilizing its existing working capital. During the current fiscal year, the City Council approved increases to cross channel and cruise ship wharfage rates which should provide additional funding to restore reserves to target levels, after completing the significant capital investments required to maintain the harbor.
Sewer, Saltwater, and Solid Waste Funds were budgeted to align with the cost of service study adopted by City Council on June 1, 2021. The Solid Waste Fund includes capital outlays for the 2 CITY OF AVALON
design and permitting of a retaining wall to expand capacity and extend the useful life of the landfill. Additional future outlays to fund construction were not included in the adopted cost of service study. The budgeted draws on reserves in the Sewer and Saltwater funds are the results of unspent capital outlays in the current budget rolled forward to the proposed budget. The City is currently in negotiations with its contractor at the waste water treatment plant and estimated anticipated increases to the contract in the proposed budget. The City will be entering the final year of its cost of service study and will prepare a new study during the upcoming fiscal year to factor these contract increases and required capital improvements in its rate design.
Below is a table summarizing budgeted activity across the City’s major funds:
Fund Net Operating
Revenues
Operating
Expenditures
Capital Outlays
(Net)
Transfers (Net) Gain (Draw) on
Reserves
General Fund $13,651,250 (13,649,858) (3,947,775) (880,000) $(4,826,383) Harbor Fund $10,649,000 (9,048,611) (2,133,222) - $(532,833) Sewer Fund $3,510,332 (3,378,960) (755,000) - $(623,628) Saltwater Fund $942,883 (747,279) (400,000) - $(204,396) Solid Waste Fund $3,285,061 (2,702,242) (870,000) - $(287,181) General Fund
The General Fund is the main operating fund for the City. It accounts for sources and uses of resources that primarily are discretionary to the City Council in the provision of activities, programs, and services deemed necessary and desirable by the community. The major revenue sources for this fund are transient occupancy tax (TOT), sales tax, admission tax, property tax, licenses, charges for services, permits and fees. Expenditures are made for public safety (including law enforcement and fire), public works, planning, and other community services.
General Fund Revenues
The proposed budget anticipates General Fund operating revenues of $13.65 million and grant revenues of $5.71 million. Visitor-driven tax revenues, including transient occupancy tax (TOT), sales tax, admission tax, account for 71.3% of operating revenues in the General Fund. Property tax revenues budgeted at $2.07 million, includes General Fund property tax revenues, property tax in lieu of Vehicle License Fee (VLF) revenues, and residual and pass-through property taxes from the Redevelopment Property Tax Trust Fund (RPTTF) and account for 15.1% of operating revenues. The remaining 13.5% of General Fund operating revenues include other taxes (e.g. business licenses, franchise fees), charges for services (e.g. ambulance fees), and licenses and permits (e.g. vehicle permits, building permits). The overall increase in these revenues is largely attributable to increased interest income estimates and increases in property tax revenue 3 CITY OF AVALON
estimates. Below is a comparison of General Fund revenues from Fiscal Year (FY) 2019-2020 through the upcoming budgeted fiscal year.
Revenues from the current FY 2024-2025 are estimated to be up $204 thousand or 1.6% from FY 2023-2024. The increase is largely attributable to estimated increases in property tax revenue of $458 thousand or 25.2%. Residual and pass-through property tax revenues have increased as the result of the repayment of a tax deferral with the County increasing the amount of tax increment revenue available to the City. For FY 2025-2026, General Fund operating revenues of $13.65 million reflect a decrease of $993 thousand or 6.8% from current year estimates. As outlined in the City’s Budget and Fiscal Policies, revenues are estimated with a conservative approach to allow for uncertainties and mitigate risk of a revenue shortfall. The next sections cover the forecasting approach and underlying assumptions for the City’s major visitor-driven tax revenues.
Transient Occupancy Tax (TOT)
TOT, a 12% tax on gross receipts from hotels and short-term rental properties, is the largest General Fund revenue and accounts for over half of allGeneral Fund operating revenues. The Love Catalina Island Tourism Authority receives 22% of the revenues collected from TOT to fund marketing and promotion of the City. Taxes remitted by hotels account for approximately 67% of total TOT collections with approximately 33% remitted by short-term vacation rental properties. Post-pandemic pent-up demand and other inflationary pressures contributed to a significant increase in TOT revenues for both hotels and vacation rentals beginning in April 2021 through December 2022. The revenue increase was driven by increases in average nightly rates as room inventory and occupancy rates returned to pre-pandemic levels. While average room rates remain
$0
$2
$4
$6
$8
$10
$12
$14
$16
FY2020-21 FY2021-22 FY2022-23 FY2023-24 FY2024-25
Estimate
FY2025-26 Budget
Millions
General Fund Revenues (FY21 - FY26)
Visitor-Driven Tax Revenues Property Tax Other Revenues 4 CITY OF AVALON
higher than pre-pandemic averages, average occupancy rates reported to the City have decreased slightly resulting in decreased TOT revenues. Temporary hotel closures for renovation are anticipated to impact revenues in the upcoming fiscal year with hotel revenues estimated at $5.10 million or 3.8% below current year estimates. On August 6, 2024, the City Council voted unanimously to further extend a moratorium on the issuance of new transient rental licenses to July 30, 2025 to provide City Staff with additional time for analysis and to enhance existing regulations. While revenues from transient rentals are estimated to be down 1.4% during the fiscal year, the decrease was likely not attributable to the moratorium considering similar decreases were experienced in revenues from hotels over the same period. The proposed budget estimates TOT from transient rentals to be down 4.0% compared to current year estimates.
Sales Tax
Sales tax revenue, budgeted at $1.39 million is the second largestrevenue source in the General Fund, representing approximately 10.2% of operating revenues. One percent
of the current 10.25% sales and use tax rate in the City, commonly referred to as the Bradley-Burns Local Tax, is distributed to the City’s General Fund. The City’s sales tax consultant estimates sales tax revenues to total $1.44
million next year; however, the budget estimates sales tax revenues to be flat compared to current year estimates.
Asshown in the chart, restaurants account for over half of all taxable sales generated in the City and County
Pools account for another 18.1%.
1 1 Certain sales and use tax collections are allocated through a countywide pool based on the county of use and then distributed to each jurisdiction based on its pro-rata share of taxable sales. $-
$4
$6
$8
$10
FY 2020-2021 FY 2021-2022 FY 2022-2023 FY 2023-2024 FY 2024-2025 Estimate
FY 2025-2026
Budget
Millions
TOT Revenues by Source
Hotels Vacation Rentals
52%
18%
15%
9%
6%
Sales Tax by Group
Restaurants County Pools
Consumer Goods Food/Drug
Others
5 CITY OF AVALON
Admission Tax
Admission tax revenues, a 4% tax on gross receipts for ticketed tours, activities, and events, totaling $845 thousand account for approximately 6.2% of General Fund revenues in the proposed budget. Admission tax revenues are derived from daily amusement activities available in the City, including zip-line and golf cart rentals, as well as from major ticketed events, including the Catalina Island Wine Mixer and JazzTraxx music festival. Similar to sales tax revenue, admission tax revenue has continued to grow from post-pandemic peaks albeit at a slower rate. The budget for the upcoming fiscal year estimates revenues to be down slightly from current year estimates with any growth derived from increased gross receipts from existing operations in the City as no new ticketed activities or events were factored in the budget.
General Fund Expenditures
The proposed General Fund operating expenditures, totaling $13.65 million, represent an increase of approximately $1.03 million or 8.2%, compared to the current year budget. The table below summarizes the General Fund budgeted expenditures by department:
Department FY 2024-
2025
Budget 2
FY 2024-
2025
Estimate
FY 2025-
2026
Budget
+/- Budget % Change
Law Enforcement 2,386,594 2,306,594 2,385,122 (1,472) -0.1% Fire Department 3,509,941 3,509,247 3,950,755 440,814 12.6% Public Works 1,945,367 1,930,545 2,350,090 404,723 20.8% Planning 766,324 764,437 694,124 (72,201) -9.4%
Community
Services 1,368,251 1,335,641 1,560,582 192,330 14.1%
Chamber Marketing 1,650,000 1,716,000 1,650,000 - 0.0%
Other 989,592 970,468 1,059,185 69,594 7.0%
Total $12,616,069 $12,532,930 $13,649,858 $1,033,788 8.2% Significant changes to General Fund expenditures by department are highlighted below:
• Contracted law enforcement services with the Los Angeles County Sheriff’s Department budgeted at $2.13 million account for 89.5% of the City’s law enforcement budget and a 2.9% increase from the current year’s budget. The overall decrease in budget is attributable to an estimated decrease in funding from the Citizens’ Option for Public Safety (COPS) program, which is used to fund additional deputy patrols during the peak visitor season. 2 FY 2024-2025 Budget amounts includes budget amendments made during the fiscal year. 6 CITY OF AVALON
• Fire Department operating budget increased by $441 thousand or 12.6% with salaries and benefits accounting for 72.9% of the department’s operating budget. Salaries and benefits includes a new part-time administrative assistant position. Maintenance and operations budget increased by $62,000 with a $30,000 increase in personal protective equipment to be partially offset by $20,000 in grant funds.
• Public Works budgeted operating expenditures increased by $405 thousand or 20.8%, driven by increases in salaries and benefits and internal services. The increase in salaries and benefits is partially attributable to the Project Manager position being reallocated to the department from Planning. The increase in internal services reflects the department’s share of increased expenditures for vehicle replacement in the proposed budget. • Planning Department budgeted operating expenditures decreased by $72 thousand or 9.4% from the current year with reduction in salaries and benefits from the reallocation of personnel to Public Works offset by additional increases to contract services to cover contracted building inspector services, added during the middle of the current fiscal year, for a full fiscal year.
• Community Services budgeted operating expenditures increased by $192 thousand or 14.1% as the result of estimated increases in salaries and benefits from MOU negotiations and increased facility maintenance budgets to address landscaping and lighting at City parks and Tremont Hall.
• Other General Fund departments include the City Infrastructure (Fund 105), Stormwater Fund (Fund 124), Cemetery Fund (Fund 133), and Successor Agency Administration (Fund 136), with Hospital Fund (Fund 141) activity reported separately from the General Fund.
Harbor Fund
The Harbor Fund is the City’s largest enterprise fund and is used to account for all operations within the harbor and facilities along the waterfront. As an enterprise fund, the costs for operating and maintaining the harbor should be recovered by the users of harbor facilities through fees and service charges to ensure the harbor is maintained in a self-sustaining manner.
Harbor Fund Revenues
The proposed budget anticipates Harbor Fund operating revenues of $10.93 million. Similar to the General Fund, visitor-driven revenues, including cross channel and cruise ship wharfage fees, account for the majority of revenues in the Harbor Fund. Harbor revenues increased with the lifting of pandemic related restrictions in Fiscal Year 2021-2022 and have grown slightly over the following three fiscal years. During the current fiscal year, City Council adopted increases in cross channel and cruise ship wharfage rates that will go into effect in September 2025 and January 2026, respectively. City Council also approved fee increases of 3.2% to nightly moorings and other miscellaneous harbor fees based on CPI increases over the prior year. 7 CITY OF AVALON
Cross Channel Wharfage
The City currently charges a three dollar ($3) per passenger wharfage fee on cross-channel ferry operators utilizing the Cabrillo Mole ferry terminal, which increased from $2.50 in March 2019 with the additional $0.50 dedicated to harbor capital projects. Cross-channel wharfage accounts for 39.1% of operating revenues based on current year revenue estimates. Historically, the City has not increased the per passenger rate on an annual basis and relies on increased visitor counts in order to grow the revenue. During the current fiscal year, the City Council adopted a $2.00 per passenger increase on passengers departing Avalon harbor that is scheduled to go into effect on September 2, 2025. The increase is estimated to generate approximately $450 thousand in new revenues during the upcoming budget year with the entire increase dedicated to funding harbor capital improvements, including harbor maintenance. As the increase was entirely dedicated to harbor capital, wharfage revenues dedicated to harbor operations, including Harbor Patrol, are budgeted to be flat with current year revenue estimates.
Nightly Moorings
Nightly mooring fees are the second largest revenue source in the Harbor Fund and account 18.3% of operating revenues. Nightly mooring rates are set annually by City Council through the miscellaneous fee schedule and were increased by 3.9% in July 2024 based on CPI. Mooring rates are scheduled to increase by an additional 3.2% in the upcoming fiscal year. Mooring revenues tend to be more sensitive to the impacts of weather than other harbor revenues. Nightly mooring revenues are estimated to total $2.07 million in the current fiscal year but are budgeted to be down 3.4% compared to current year estimates, despite the increase in nightly rates. $-
$2
$4
$6
$8
$10
$12
FY20-21 FY21-22 FY22-23 FY23-24 FY24-25
Estimate
FY25-26
Budget
Millions
Harbor Fund Revenues
Cross Channel Wharfage Nightly Moorings Cruise Ship Wharfage Pier & Tideland Rentals Harbor Use Fees Other Harbor Revenues 8 CITY OF AVALON
Cruise Ship Wharfage
The City charges a $5 per passenger charge on
cruise ship passengers disembarking through
the harbor. The proposed budget estimates
passenger counts based on the lessor of prior
year occupancy rates for the operator or 90%.
For certain operators, occupancy rates have
historically exceeded 100% and the majority of
cancelled arrivals due to weather are able to be
rescheduled during the week. Cruise ship
revenues account for the majority of growth in
Harbor revenues, as a result of increased per
passenger rates (previously $4 per passenger
prior to the pandemic) and larger average ship
passenger capacities post-pandemic. The
current year had 106 arrivals with an average
passenger count of 3,259 passengers
compared to 112 scheduled arrivals with an estimated passenger count of 3,219 in the current year budget. For the upcoming fiscal year, there are 124 scheduled arrivals with an average estimated occupancy of 3,422 passengers. During the current fiscal year, City Council approved a $2.50 per passenger rate increase to provide additional funding for the cruise ship passengers’ proportional share of capital improvements in the harbor which is scheduled to go into effect January 1, 2026 and is estimated to generate an additional $545 thousand during the upcoming fiscal year.
While the current fiscal year is anticipated to see a record number of visitors to the City, the growth in visitors is largely attributable to the increase in cruise ship passengers. Below is a comparison of Harbor visitors over the past ten fiscal years with estimates for the fourth quarter of FY 2024-2025.
0 0.5
1 1.5
FY15-16 FY16-17 FY18-19 FY19-20 FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 Est.
Millions
Harbor Visitors by Mode
Cross Channel Cruise Ship Other
Month # of Ships
Scheduled
Estimated
Revenues
July 2025 10 174,935
August 2025 9 157,505
September 2025 11 194,870
October 2025 10 175,275
November 2025 9 162,195
December 2025 9 162,150
January 2026 7 204,675
February 2026 6 175,238
March 2026 14 296,130
April 2026 16 338,160
May 2026 13 318,368
June 2026 10 309,428
Total 124 $2,669,053
9 CITY OF AVALON
Harbor Fund Operating Expenditures
The proposed Harbor Fund operating expenditures, totaling $9.05 million, represent an increase of approximately $443 thousand or 5.1%, compared to the current year budget. The Harbor Fund operating budget includes a portion of Public Works salaries and benefits to account for public works projects along the waterfront. In addition, contracted services for lifeguards, restroom maintenance, and trash collection are included under Harbor Public Works. The Administration budget accounts for costs associated with the management of the Harbor, including additional insurance costs, communications, transaction processing systems, and the Harbor Master and administrative support staff labor costs. Harbor Operations includes both Harbor Patrol and dedicated Harbor Maintenance staff, as well as costs associated with operations, including utilities, fuel purchases, and contracted shore boat services. Capital maintenance accounts cover a portion of the Harbor Master and Public Works Director’s time for managing the capital program, as well as annual maintenance costs for critical harbor infrastructure. The City contracts fuel dock operations with a third-party operator but remains responsible for rent and certain annual permitting and testing requirements reflected in the Fuel Dock’s operating budget.
Harbor
Department
FY 2024-
2025
Budget
FY 2024-
2025
Estimate
FY 2025-
2026
Budget
+/- Budget % Change
Public Works 2,518,855 2,412,267 2,707,867 189,012 7.5% Administration 1,033,405 987,369 755,605 (277,800) -26.9% Operations 4,214,029 4,168,332 4,511,360 297,330 7.1%
Capital 731,650 720,572 961,780 230,129 31.5%
Fuel Dock 108,000 109,009 112,000 4,000 3.7%
Total $8,605,939 $8,397,549 $9,048,611 $442,672 5.1%
Significant changes to expenditures in the proposed budget include:
• Harbor Public Works operating expenditures are budgeted to increase by $189 thousand or 7.5% in the proposed budget, with salaries and benefits increasing by $58 thousand or
11.0%. Contract services are budgeted to increase by $128 thousand or 7.9% due to estimated increases in the contract for lifeguard services with the County of Los Angeles Fire Department of $50 thousand and increases in the beach maintenance account of $68 thousand for increased maintenance efforts at City beaches. • Harbor Administration operating expenditures are budgeted to decrease by $278 thousand or 47.6% as the Assistant Harbor Master position was filled with a second Harbor Patrol Supervisor budgeted to Harbor Operations.
10 CITY OF AVALON
• Harbor Operations operating expenditures are budgeted to increase by $297 thousand or
7.1% driven by estimated increases in salaries and benefits of $211 thousand or 9.1% and increases in maintenance and operations accounts related to utilities of $86 thousand. • Harbor Capital operating expenditures are budgeted to increase by $230 thousand or
31.5%. The increase is largely attributable to changes in internal service allocations, with a greater percentage of the Garage’s costs assigned to maintenance of Harbor Capital rather than Harbor Operations.
• Fuel Dock expenditures includes funding for testing and permitting of City fuel facilities and rent.
Other Enterprise Funds
The City’s other major enterprise funds include Sewer, Saltwater, Solid Waste and Avalon Transit.
During FY 2020-2021, the City completed a comprehensive Sewer, Saltwater, and Solid Waste rate study, examining the adequacy of existing revenues for each utility. The adopted rate transition plan is designed to ensure adequate funding of operations capital improvements while maintaining prudent reserve levels. The adopted rate study included a 3.0% increase in Sewer service charges, a 2.5% increase in Saltwater service charges for the final year of the study. The City is proposing a 7.75% increase in Solid Waste charges as it elected to more gradually phase-in the required rate increase for Solid Waste compared to the rates initially proposed in the study.
The City is entering the final year of rates covered by the five-year study and will be issuing a request for proposals to develop a new cost of service study in the upcoming fiscal year.
The City is currently negotiating a new contract with its waste water treatment plant operator and the proposed contract services budget for the Sewer and Saltwater Funds may require an amendment based on the outcome of these negotiations.
The City of Avalon completed its first full fiscal year operating its new all-electric, point-to-point, micro-transit system, City of Avalon Seaside Transit (COAST). COAST is primarily funded by Los Angeles County Metro Local Return funds, which is comprised of four one-half cent (0.5%) sales tax measures approved by Los Angeles County voters to finance transit development. In addition, the City collects a $2 per passenger fare to offset operating costs and vehicle replacement not covered by Local Return funds, with any remaining costs to be subsidized from the General Fund.
The modification of the City’s transit system and implementation of COAST has been a tremendous success for both residents and visitors to Avalon. In only its first year of operations, public transit ridership has doubled and the City has been able to utilize contract savings to further fund its commuter subsidy program.
The table below summarizes the other major enterprise fund budgeted expenditures:
11 CITY OF AVALON
Fund FY 2024-
2025
Budget
FY 2024-
2025
Estimate
FY 2025-
2026
Budget
+/- Budget % Change
Sewer $2,985,405 $2,921,764 $3,378,960 $393,556 13.2%
Saltwater $696,702 $685,297 $747,279 $50,577 7.3%
Solid Waste $2,601,684 $2,583,101 $2,702,242 $100,558 3.9% Avalon Transit $241,287 $232,839 $310,539 $69,252 28.7% Significant changes to expenditures in the proposed budget include:
• Sewer operating expenditures are budgeted to increase by $393 thousand or 13.2%, driven by estimated increases to contracted services, and increases to internal service allocations related to vehicle maintenance.
• Saltwater operating expenditures are budgeted to increase by $50 thousand or 7.1% as the result of estimated increases to contracted services. • Solid Waste operating expenditures are budgeted to increase by $101 thousand or 2.5% with increases in contract services of $88 thousand or 3.7%, tied to the Consumer Price Index (CPI) accounting for the majority of the increase. • Avalon Transitoperating expenditures are budgeted to increase by $69 thousand or 28.7%.
The Avalon Transit Fund includes salaries and benefits for 0.25 FTE, additional required insurance costs, and the portion of the transit operator’s contract not covered by intergovernmental revenues dedicated to transit. The City estimates Local Return Funds, derived from County sales tax, and Transportation Development Act (TDA) Article 8 Funds to be down compared to the prior year, requiring a greater amount of transit operations to be covered by fare box or subsidized by the General Fund.
Internal Service Funds
The City utilizes internal service funds (i.e. General Administration Fund, Insurance Fund, and Vehicle Maintenance Fund) to tracks costs for goods and services incurred internally in support of other funds or departments and then allocates those costs to the funds receiving the goods and services based on the amount of benefit received. For example, the Finance Department, included within the General Administration Fund, performs payroll services for both Fire Department employees in the General Fund and Harbor Patrol employees in the Harbor Fund and then charges those funds for the costs to perform the service through internal service expenditures. Annually during the budget process, the City evaluates the methodology for allocating internal service costs to ensure funds and departments are appropriately charged. For example, the relative number of employees within a fund or department is one factor used in determining the allocation of costs within General Administration.
The table below summarizes internal service fund expenditures by department:
12 CITY OF AVALON
Internal
Service Fund
FY 2024-
2025
Budget
FY 2024-
2025
Estimate
FY 2025-
2026
Budget
+/- Budget % Change
General
Administration
(101)
$3,542,933 $3,424,309 $3,816,871 $273,938 7.7%
Elected 49,640 49,640 49,704 64 0.1%
Legal 173,000 123,000 173,000 - 0.0%
Administration 1,556,476 1,514,908 1,744,047 187,571 12.1% Finance 743,322 735,822 852,620 109,298 14.7%
General
Government 1,020,495 1,000,939 997,500 (22,995) -2.3%
Insurance
(118) $1,046,965 $1,046,965 $1,080,260 $33,295 3.2%
Vehicle
Maintenance
(138)
$809,605 $835,272 $1,164,341 $354,736 43.8%
Significant changes to expenditures in the proposed budget include:
• There were no changes made to budgeted expenditures for elected officials or City Attorney.
• Administration expenditures are budgeted to increase by $188 thousand or 12.1% with the increase driven by estimated increases in salaries and benefits of $178 thousand, which includes the addition of a part-time administrative assistant to assist with records retention and other special projects.
• Finance operating expenditures are budgeted to increase by $109 thousand or 14.7% with a portion of the labor increase attributable to changes in the labor allocations, with a portion of an Account Technician previously charged to Successor Agency Administration now entirely charged to Finance.
• General Government expenditures are budgeted to decrease by $23 thousand or 2.3% with increases to City Hall maintenance budget of $42 thousand to cover fumigation costs to be offset by decreases in previously contracted IT services and the cost of the compensation study included in the current year budget. Salaries and benefits under General Government include other post-employment benefits budgeted at the “pay-asyou-go” funding amount. • City-wide insurance-related expenditures are budgeted to increase by 3.2%, after experiencing double-digit increases over the last several fiscal years due to various factors within the insurance markets.
• Vehicle Maintenance expenditures are budgeted to increase by $354 thousand or 43.8%, primarily due to increases in capital outlays for vehicle replacement. 13 CITY OF AVALON
Capital Improvements
The City’s capital improvement plan (CIP) outlines the financing, location, and timing for capital improvement projects over the next ten (10) years. Capital projects are typically permanent structural changes to a property or asset to prolong its life, increase its value, or enhance its capabilities. In addition to capital projects, vehicle and equipment purchases, as well as major studies tied to future improvements, are included in the City’s CIP. The CIP identifies the estimated overall cost of each capital project, estimated ongoing operational and maintenance costs, estimated project timelines, and funding sources within the plan.
General Fund
General Fund capital improvements included in the proposed budget reflect a continuation of several major projects initiated in prior budget cycles, as well as several new smaller projects which include rehabilitating the cemetery, Tremont Hall and the parks. The table below is a summary of budgeted expenditures by major project:
Project Account FY26 Budget
Expenditures FY26 Grants Draw on Fund Balance
Five Corners Pedestrian Project 10575-6547 3,300,000 3,062,225 237,775 Pebbly Beach Road Riprap Repairs 10575-6547 2,250,000 2,000,000 250,000 City Hall Workforce Housing 10250-6547 2,000,000 - 2,000,000 Maintenance Yard Upgrades 10550-6547 150,000 - 150,000
Annual Traffic/Transportation
Improvements
10550-6547 85,000 - 85,000
Storm Drain Improvements 12450-6547 80,000 - 80,000
Cemetery Improvements 13350-6605 60,000 - 60,000
Other Infrastructure Projects under
$50,000 10550-6547 310,000 - 310,000
Vehicle Replacement – Fire 10245-6781 770,000 650,000 120,000 Fire Station Improvements 10245-6547 130,000 - 130,000
Fire Department Radio Upgrades 10245-6547 100,000 - 100,000 JMF Field Replacement 10245-6547 135,000 - 150,000
Tremont Hall Improvements 10245-6547 85,000 - 85,000
JMF Improvements 10245-6547 75,000 - 75,000
Other Park Improvements 10245-6547 130,000 - 115,000
Total $9,660,000 $5,712,225 $3,947,775
Construction began on the Five Corners Pedestrian Improvement Project during the current fiscal year and the project is expected to be completed during the upcoming fiscal year. Pebbly Beach 14 CITY OF AVALON
Road Riprap Repairs is largely funded with a federal earmark and construction is anticipated to begin during the first quarter of the upcoming fiscal year. The City Hall Workforce Housing project is for the development of a 22 unit apartment complex on the City Hall campus to be used as yearround housing for City employees and residents. Fire Department vehicle replacement includes the purchase of a 2025 Pierce International Wildland Apparatus, funded by a donation from Southern California Edison, as well as $120,000 for the replacement of Command 1. Joe Machado Field Replacement, totaling $135,000, is to set aside funding for the eventual replacement of the artificial turf within the next five years. Other park improvements include new gazebos and trellises at Avalon Kids Park and Knabe Park.
Harbor Fund
Harbor Fund capital improvements include two grant funded projects anticipated to begin construction during the upcoming fiscal year. The table below is a summary of projects with budgeted expenditures in excess of $50,000 for the upcoming fiscal year:
Project Account FY26 Budget
Expenditures
FY26 Grants Draw on Fund
Balance
Cabrillo Mole Phase II 10470-6667 2,000,000 2,000,000 - Club Dinghy Dock Pier Replacement 10470-6547 460,000 300,000 160,000 Green Pleasure Pier Repairs 10470-7547 500,000 - 500,000 PBR/Crescent Elbow Improvements 10470-7547 300,000 - 300,000 Vehicle Replacement 10470-6781 273,222 - 273,222
Fuel Dock Rehabilitation 11470-6509 250,000 - 200,000
Float Rehabilitation (Floats 2 and 3) 10470-6504 200,000 - 200,000 Crescent Front Street Electrical 10470-6547 100,000 - 100,000 Casino Way Improvements 10470-6679 100,000 - 100,000
Other Harbor Fund Projects under
$50,000
Various 250,000 - 250,000
Total $4,433,222 $2,300,000 $2,083,222
During the current fiscal year, the City made further progress with its designs and planning related to temporary facilities for the Cabrillo Mole Terminal Rehabilitation project. During the upcoming fiscal year, the City expects to procure and construct temporary facilities for restrooms, retail, and ticketing, procure other long-lead items needed for the new facility, and award a design-build contract for the construction of new facilities. The City also made significant progress on its rehabilitation of the Green Pleasure Pier, replacing 21 fender and structural piles during the current fiscal year. The next phase of the rehabilitation includes electrical upgrades, with the replacement of decking currently planned for a subsequent phase. Other projects include funding for improvements along Casino Way, Front Street, and the intersection of Pebbly Beach Road and Crescent Avenue (the “Elbow”).
15 CITY OF AVALON
Other Special Revenue and Enterprise Funds
The Housing Authority, Street Administration and Community Development Block Grant are special revenue funds with funds restricted purposes. Sewer, Saltwater and Solid Waste Funds are enterprise funds with capital funding provided through charges for services. General Administration and Vehicle Maintenance are internal service funds with costs for capital projects recovered through charges to the various funds and departments using the services.
Project Fund FY25 Grants Draw on Fund
Balance
Housing Authority 153 100,000 - 100,000
Housing Authority 154 100,000 - 100,000
Street Administration 115 850,000 - 850,000
Community Development Block Grant 119 - - -
Sewer Fund 108 755,000 - 755,000
Saltwater Fund 113 450,000 - 450,000
Solid Waste Fund 131 973,880 - 973,880
General Administration 101 50,000 - 50,000
Vehicle Maintenance 138 560,000 - 560,000
Housing Authority capital outlays relate to design and planning for a new low-mod housing complex. Street Administration, funded by Highway Use Tax and SB1 (Gas Taxes), budgeted outlays will fund street paving efforts. During the current fiscal year, City Staff conducted an evaluation of road conditions to prioritize areas of focus for new paving. Sewer capital expenditures include $200 thousand for the refurbishment of the vactor truck and the remainder for improvements at the waste water treatment plant. Solid Waste includes landfill closure funding, design and permitting for the construction of a new retaining wall to expand the height and useful life of the landfill. The Solid Waste capital budget also includes $61 thousand in grantfunded composting efforts and $48 thousand for household hazardous waste facility improvements. General Administration includes $25 thousand towards the purchase of a new vinyl printer. Lastly, Vehicle Maintenance includes $560 thousand for a smaller vactor truck to replace the existing Ditch Witch. The capital program also now provides a detailed schedule for vehicle and equipment replacement for the general City fleet. 16 CITY OF AVALON
Conclusion
City Staff will continue to closely monitor City resources and respond with recommendations and adjustments to ensure the community’s needs are met sustainably, in the face of inflationary pressures and other challenges. The proposed budget reflects the hard work and dedication of City staff, as well as the City Council’s commitment to make the financial health and stability of the City a priority for the community.
Respectfully submitted,
David Maistros
City Manager
17 CITY OF AVALON
Budget Overview
Budget Process
Each year, the City Council adopts, by formal resolution, an annual budget. This document serves as a financial plan, identifying the projected allocation and application of resources over the budget cycle. The published Operating and Capital Budget is designed to present summary information about the City’s financial plans for the year in a user-friendly format. The budget is organized by fund and department. Expenditures are displayed and subtotaled by the following types: Salaries & Benefits; Maintenance & Operations; Contract Services; and Capital Outlays.
Line-item budget development is accomplished through the City’s online budget building tool, which allows each department to build its operating budget using computerized worksheets. The individual departments are directly responsible for developing the Maintenance & Operations and Contract Services expenditure budgets. Salary & Benefit information is calculated and entered by the Finance Department based on salary schedules and applicable memorandums of understanding (MOU). New budget requests (e.g. new personnel, services, equipment) are identified by the Finance Director and presented separately for the City Manager’s review and approval before becoming part of the proposed operating budget. The Finance Director also provides the City Manager with revenue projections. These projections are reviewed with the department budget requests to determine available funding levels for the upcoming fiscal year.
The City Manager and Finance Director then hold meetings with the departments to review the operating budgets and additional budget requests. Once the budget data has been reviewed and any changes have been made by the Finance Department, a proposed budget document is prepared. After review and approval by the City Manager, the proposed budget document is presented to City Council, with at least one study session and public presentation, prior to adoption. During the fiscal year, the budget can be amended as necessary by City Council to meet the City’s needs. The City’s budget and fiscal policies outline internal controls for transfers within budgeted accounts.
Basis of Accounting
The City budget is maintained using the modified accrual basis of accounting, which recognizes expenditures when the related fund liability is incurred. Revenues are recognized when they become both they become measurable and available. Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For budget presentation purposes, the City records capital outlays as an expense to assist with budgetary control. At yearend, the amounts are converted to capital assets, as appropriate, for presentation in audited financial statements. The City’s governmental funds are also reported on a modified accrual basis of accounting in the City’s Annual Comprehensive Financial Report (ACFR) fund statements; 18 CITY OF AVALON
however, the Enterprise and Internal Service Funds are reported on a full accrual basis in the ACFR.
The City’s accounting system is maintained on a fund basis, in accordance with governmental accounting standards. Each of the City’s funds is considered a separate accounting entity with a self-balancing set of accounts that record assets, liabilities, fund equity, revenues and expenditures. Funds are established and segregated for the purpose of recording specific programs or attaining certain objectives in accordance with special regulations restrictions, or limitations. Funds are classified into one of three categories: governmental (general fund, special revenues), proprietary (enterprise and internal service), and fiduciary (trust or agency).
Governmental funds account for activities generally associated with local government operations.
Proprietary funds are financed and operated in a manner similar to private business enterprises, where the intent is to recover the costs of providing goods and services from users through charges for services. Fiduciary funds are utilized in situations where the government is acting in a fiduciary capacity as a trustee.
The operating budget document includes citywide information as well as information specific to each fund and each department. The City receives revenue from numerous sources, many of which have restrictions on how funds can be used. Separate funds are established to account for the different types of revenues and their allowable uses. The following Classification of Funds describes, in detail, the various types of funds and their purpose as established by the City of Avalon.
GOVERNMENTAL FUND TYPES
General Fund is used to account for resources traditionally associated with general government which are not required to be accounted for in a separate fund, including: sales tax, property tax, transient occupancy tax, licenses and permits, fines and forfeitures. In general, these funds are allocated at the discretion of the City Council. This revenue is used to support citywide services such as public safety, community services, planning, and public works. Other non-major funds are aggregated with General Fund activity for budget presentation purposes.
Special Revenue Funds are used to account for the proceeds of revenues that are designated for specific or restricted uses. These funds include gas tax funds from the State, sales tax funds from the County dedicated for public transportation, and Community Development Block Grant (CDBG) funds from the federal government.
The Street Administration Fund is used to account for the City’s share of State and County gasoline tax collection in accordance with the provisions of the State of California Streets and Highway Code. Revenues are disbursed by the State based on population and must be used towards the maintenance and repair of City streets. The Traffic Safety Fund is used to account for fines 19 CITY OF AVALON
collected and are used to fund eligible traffic safety and code enforcement expenditures.
Expenditures in excess of fines collected are covered through budgeted transfers from the General Fund. The Community Development Block Grant (CDBG) Fund is used to account for the receipts and expenditures of CDBG funds received from the U.S. Department of Housing and Urban Development. The Local Transportation Fund is used to account for the proceeds from Proposition A and C and Measures R and M, additional sales tax generated by the approval of Los Angeles County voters administered by the Los Angeles County Metropolitan Transit Authority (MTA) for transportation-related projects, collectively referred to as Local Return funds. These funds are used to support the cross-channel commuter subsidy program and local public transportation, including fixed-route and dial-a-ride services. The Avalon Housing Authority Fund is used to account for activity associated with the City’s continued housing operations. This fund was created effective February 1, 2012 as a result of legislation enacted by the State of California.
PROPRIETARY FUND TYPES
Enterprise Funds are established to function as self-supporting operations wherein expenditures are entirely offset by fees or charges for services. Revenues from fees or charges are accounted for in separate enterprise funds and can only be used to pay for expenses related to those services.
The Harbor Fund is used to account for all harbor operations, including the fuel dock. The Sewer Fund was established to receive and disburse funds collected through sewer service charge fees and sewer facilities charges. This fund is used for the operation and maintenance of sewer disposal facilities and the financing of construction for sewer outlets. The Saltwater Fund was established to receive charges for the operation of the City’s saltwater pumping plants and systems. The Solid Waste Fund was established to account for solid waste collection and disposal costs. The Avalon Transit Fund was established to account for the portion of the City’s local public transportation operations not covered by the Local Transportation Fund.
Internal Service Funds are established to account for a variety of business services provided by one City department (or division) to other City departments. Departments are charged for these services based on their respective utilization.
The General Administration Fund is used to account for general administration costs, including the City Manager’s office, finance, information technology, legal, provided to other funds and departments on a cost reimbursement basis. The Insurance Fund is used to account for the City’s general liability program. The Vehicle Maintenance Fund is used to account for the operation, maintenance, and replacement of City vehicles. Revenues are generated from each department’s share of operating costs.
20 CITY OF AVALON
FIDUCIARY FUND TYPES
Private Purpose Trust Fund accounts for various assets held in trust for other governments, individuals, or the public at large. The funds are custodial in nature and do not involve measurement of results of operations.
The Successor Agency Fund accounts for activities related to the Successor Agency to Avalon Community Improvement Agency (ACIA) and the revenue received from the Redevelopment Property Tax Trust Fund (RPTTF) to fund the recognized obligations of ACIA and administrative costs.
Fund Structure
Funds
General Fund
General Fund
102
City Infrastructure
105
Cemetery
133
Successor
Administration
136
Hospital
141
Special Revenue
Funds
Housing Authority
153|154
Local
Transportation
122
Street
Administration
115
Traffic Safety
116
CDBG
119
Mclean, Putnam,
Hall
143
Enterprise Funds
Harbor
103|104|114
Sewer
107|108|110
Saltwater
112|113
Solid Waste
131|132
Avalon Transit
123
Internal Service
Funds
General
Administration
101
Insurance
118
Vehicle
Maintenance
138
Private Purpose
Trust Fund
Successor Agency
200
21 CITY OF AVALON
Organizational Chart
Citizens of Avalon
City
Council
City Attorney
City
Manager
Administration Finance Community
Services Fire Planning Public Works Harbor
City
Treasurer
22 CITY OF AVALON
Full-Time Equivalent (FTE) Comparison
Department Position FY20-
21 FY21-
22 FY22-
23 FY23-
24 FY24-
25 FY25-
26 Administration
City Manager 1.0 1.0 1.0 1.0 1.0 1.0
Assistant City Manager 1.0 1.0 1.0 1.0 1.0 1.0
Management / Administrative
Analyst
2.4 3.0 3.0 4.0 4.0 3.0
Senior Administrative Assistant /
Deputy City Clerk
0.4 1.0 1.0 1.0 1.0 0.0
City Clerk 0.0 0.5 0.0 0.0 0.0 1.0
IT Manager 0.0 0.0 0.0 0.0 0.0 1.0
Senior Administrative Assistant /
Administrative Assistant
0.4 1.0 2.0 2.0 2.0 2.5
Code Enforcement Officer 2.0 2.0 0.0 0.0 2.0 2.0
Parking Enforcement (PT) 0.0 0.0 0.0 0.0 0.0 1.0
7.2 9.5 8.0 9.0 11.0 12.5
Finance
Finance Director 1.0 1.0 1.0 1.0 1.0 1.0
Senior Accountant 0.0 0.7 1.0 1.0 0.0 0.0
Accounting Technician 3.0 3.0 3.0 3.0 4.0 4.0
Administrative Assistant 0.0 0.0 0.0 0.0 0.0 0.0
4.0 4.7 5.0 5.0 5.0 5.0
Community
Services
Comm. Services Director 1.0 1.0 0.0 0.0 0.0 0.0
Comm. Services Manager 0.0 0.0 1.0 1.0 1.0 1.0
Recreation Coordinator 1.0 1.0 1.0 1.5 1.9 1.5
Recreation Leader / Aide 1.4 1.8 2.3 1.7 1.4 1.6
Administrative Assistance 0.4 0.4 0.0 0.0 0.0 0.0
Maintenance Worker 1.0 1.0 1.4 2.0 0.0 0.0
4.8 5.2 5.7 6.2 4.3 4.1
Fire3
Fire Chief 1.0 1.0 1.0 1.0 1.0 1.0
Fire Captain 4.0 4.0 4.0 4.0 4.0 4.0
Fire Engineer 4.0 4.0 4.0 4.0 4.0 4.0
Firefighter 4.0 4.0 4.0 4.0 4.0 4.0
Code Enforcement 0.0 0.0 2.0 2.0 0.0 0.0
Administrative Assistant 0.0 0.0 0.0 0.0 0.0 0.5
13.0 13.0 15.0 15.0 13.0 13.5
Planning
Building Official 1.0 1.0 1.0 1.0 1.0 0.0
Assistant Planner 0.0 0.7 1.0 0.0 0.0 0.0
Administrative Assistant 0.5 1.0 1.0 1.0 1.0 1.0
1.5 2.7 3.0 2.0 2.0 1.0
3 Fire Department personnel (e.g. Fire Captain, Fire Engineer, and Firefighter) count as 1.33 FTE based on number of regularly scheduled hours.
23 CITY OF AVALON
Department Position FY20-
21 FY21-
22 FY22-
23 FY23-
24 FY24-
25 FY25-
26 Harbor
Harbor Master 1.0 1.0 1.0 1.0 1.0 1.0
Assistant Harbor Master 0.3 0.0 1.0 1.0 1.0 0.0
Harbor Patrol Officers / Supervisor 11.6 12.6 13.1 13.1 14.2 15.2 Senior Administrative Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Parking Control / Maintenance 0.5 1.0 1.0 1.0 0.0 0.0
Maintenance Lead Worker 0.0 1.0 1.0 1.0 1.0 1.0
Harbor Maintenance Worker 3.0 2.0 2.0 2.0 2.0 2.0
Fuel Dock Supervisor / Attendant 1.0 0.0 0.0 0.0 0.0 0.0 Harbor Sanitation Worker 1.4 1.0 1.0 1.0 1.4 1.4
19.8 19.6 21.1 21.1 21.6 21.6
Public Works
Public Works Director 0.5 1.0 1.0 1.0 1.0 1.0
Maintenance Superintendent 1.0 2.0 2.0 2.0 2.0 2.0
Administrative Analyst 1.0 0.0 0.0 0.0 0.0 0.0
Project Manager 0.0 0.0 0.0 0.0 0.0 1.0
Senior Equipment Mechanic 1.0 1.0 1.0 1.0 1.0 1.0
Equipment Mechanic 1.0 1.0 1.0 1.0 2.0 2.0
Maintenance Lead Worker 1.0 0.0 0.0 0.0 1.0 1.0
Maintenance Worker 9.0 9.0 10.0 12.0 12.9 11.0
14.5 14.0 15.0 17.0 19.9 19.0
TOTAL 64.8 68.7 72.8 75.3 76.8 76.7
Summary of Position Status4
Description FY20-
21 FY21-
22 FY22-
23 FY23-
24 FY24-
25 FY25-
26 Position Status
Full-Time 58 60 61 63 64 63
Permanent Part-Time 6 0 0 0 0 0
Part-Time 23 24 23 27 31 38
Reserve Firefighters 30 30 30 30 30 30
Elected Officials 6 6 6 6 6 6
123 120 120 126 131 137
4 Full-time employees budgeted to be hired or to retire in the current fiscal year are included in employee counts for the entire year. Part-time employees are limited to 990 hours in a fiscal year but may be budgeted for less than the 990 limit. 24 City of Avalon
FY2025‐2026 Operating and Capital Budget ‐ Proposed
Beginning and Ending Fund Balance
Beginning
Balance
Operating
Revenues
Operating
Expenditures
Internal
Services
Revenue
Internal
Services
Expense
Net Operating
Revenue (Loss) Grants Projects Transfers In Transfers Out Net Change in
Fund Balance Ending Balance
GOVERNMENTAL FUNDS
General Fund 15,617,388 13,651,250 (10,596,295) ‐ (3,053,563) 1,392 5,712,225 (9,660,000) ‐ (880,000) (4,826,383) 10,791,005 Hospital Fund 1,128,773 2,700,000 (2,703,000) ‐ ‐ (3,000) ‐ ‐ ‐ ‐ (3,000) 1,125,773 Special Revenue Funds
Housing Authority 5,036,742 129,000 (83,983) ‐ ‐ 45,017 ‐ (200,000) ‐ ‐ (154,983) 4,881,759 Local Transportation 5,000 1,431,564 (1,426,524) ‐ ‐ 5,040 ‐ ‐ ‐ ‐ 5,040 10,040Street Administration 455,581 191,833 (115,000) ‐ ‐ 76,833 ‐ (850,000) 350,000 ‐ (423,167) 32,414Traffic Control and Safety (17,461) 95,000 (392,531) ‐ ‐ (297,531) ‐ ‐ 320,000 ‐ 22,469 5,008 Community Development Block Grant 5,554 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,554 McLean/Hall/Putnam Trust 51,316 3,800 ‐ ‐ ‐ 3,800 ‐ ‐ ‐ ‐ 3,800 55,116 Total Governmental Funds 22,282,893 18,202,447 (15,317,333) ‐ (3,053,563) (168,449) 5,712,225 (10,710,000) 670,000 (880,000) (5,376,224) 16,906,669
ENTERPRISE FUNDS
Harbor
Harbor Operations 8,199,000 (6,646,480) ‐ (1,328,352) 224,168 ‐ ‐ ‐ ‐ 224,168 224,168Harbor Capital 2,420,000 (442,646) ‐ (519,134) 1,458,220 2,300,000 (4,183,222) ‐ ‐ (425,002) (425,002)Fuel Dock 30,000 (112,000) ‐ ‐ (82,000) ‐ (250,000) ‐ ‐ (332,000) (332,000) Total Harbor Funds 2,104,591 10,649,000 (7,201,126) ‐ (1,847,485) 1,600,388 2,300,000 (4,433,222) ‐ ‐ (532,834) 1,571,757 Sewer 1,211,525 3,510,332 (2,877,404) ‐ (501,556) 131,372 ‐ (755,000) ‐ ‐ (623,628) 587,897 Saltwater 915,001 942,883 ‐ (637,933) (109,346) 195,604 ‐ (400,000) ‐ ‐ (204,396) 710,605 Solid Waste 1,495,725 3,285,061 (2,506,360) ‐ (195,882) 582,819 103,880 (973,880) ‐ ‐ (287,181) 1,208,544 Avalon Transit 35,581 110,000 (156,900) ‐ (153,639) (200,539) ‐ ‐ 210,000 ‐ 9,461 45,042 Total Enterprise Funds 5,762,423 18,497,277 (13,379,723) ‐ (2,807,909) 2,309,644 2,403,880 (6,562,102) 210,000 ‐ (1,638,578) 4,123,845
INTERNAL SERVICE FUNDS
General Administration 85,333 ‐ (3,766,871) 3,816,871 ‐ 50,000 ‐ (50,000) ‐ ‐ ‐ 85,333 Insurance 756,818 ‐ (1,080,260) 900,260 ‐ (180,000) ‐ ‐ ‐ ‐ (180,000) 576,818 Vehicle Maintenance and Replacement 350,534 ‐ (599,341) 1,177,341 ‐ 578,000 ‐ (565,000) ‐ ‐ 13,000 363,534 Total Internal Services 1,192,685 ‐ (5,446,472) 5,894,472 ‐ 448,000 ‐ (615,000) ‐ ‐ (167,000) 1,025,685
PRIVATE PURPOSE TRUST FUND
Successor Agency ‐ 2,269,000 (2,269,000) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ GRAND TOTAL 29,238,001 38,968,724 (36,412,528) 5,894,472 (5,861,472) 2,589,195 8,116,105 (17,887,102) 880,000 (880,000) (7,181,802) 22,056,199 City of Avalon
FY2024‐2025 Operating and Capital Budget ‐ Estimate
Beginning and Ending Fund Balance
Beginning
Balance
Operating
Revenues
Operating
Expenditures
Internal
Services
Revenue
Internal
Services
Expense
Net Operating
Revenue (Loss) Grants Projects Transfers In Transfers Out Net Change in
Fund Balance Ending Balance
GOVERNMENTAL FUNDS
General Fund 16,188,299 14,644,506 (9,790,913) ‐ (2,742,017) 2,111,576 1,853,123 (4,120,827) ‐ (414,783) (570,911) 15,617,388 Hospital Fund 1,098,658 2,708,115 (2,673,000) ‐ ‐ 35,115 ‐ (5,000) ‐ ‐ 30,115 1,128,773 Special Revenue Funds
Housing Authority 5,631,868 199,385 (98,522) ‐ ‐ 100,863 ‐ (695,989) ‐ ‐ (595,126) 5,036,742 Local Transportation ‐ 1,505,277 (1,500,277) ‐ ‐ 5,000 ‐ ‐ ‐ ‐ 5,000 5,000 Street Administration 356,194 199,387 (95,000) ‐ ‐ 104,387 ‐ (5,000) ‐ ‐ 99,387 455,581 Traffic Control and Safety (4,105) 94,919 (318,275) ‐ ‐ (223,356) ‐ ‐ 210,000 ‐ (13,356) (17,461) Community Development Block Grant (91,639) ‐ ‐ ‐ ‐ ‐ 97,193 ‐ ‐ ‐ 97,193 5,554 McLean/Hall/Putnam Trust 46,898 4,418 ‐ ‐ ‐ 4,418 ‐ ‐ ‐ ‐ 4,418 51,316 Total Governmental Funds 23,226,173 19,356,007 (14,475,986) ‐ (2,742,017) 2,138,003 1,950,316 (4,826,815) 210,000 (414,783) (943,280) 22,282,893
ENTERPRISE FUNDS
Harbor
Harbor Operations 8,272,732 (6,244,199) ‐ (1,323,769) 704,764 ‐ ‐ ‐ ‐ 704,764 704,764 Harbor Capital 1,531,657 (423,772) ‐ (296,800) 811,085 ‐ (2,307,897) ‐ ‐ (1,496,812) (1,496,812) Fuel Dock 30,000 (109,009) ‐ ‐ (79,009) ‐ (56,521) ‐ ‐ (135,530) (135,530) Total Harbor Funds 3,032,169 9,834,389 (6,776,980) ‐ (1,620,569) 1,436,840 ‐ (2,364,418) ‐ ‐ (927,578) 2,104,591 Sewer 1,442,486 3,431,878 (2,505,437) ‐ (416,327) 510,114 ‐ (741,075) ‐ ‐ (230,961) 1,211,525 Saltwater 770,964 929,334 ‐ (581,524) (103,773) ‐ 244,037 ‐ (100,000) ‐ 144,037 915,001 Solid Waste 1,545,988 3,128,838 (2,397,037) ‐ (186,064) 545,737 ‐ (596,000) ‐ ‐ (50,263) 1,495,725 Avalon Transit ‐ 63,637 (109,085) ‐ (123,754) (169,202) ‐ ‐ 204,783 ‐ 35,581 35,581 Total Enterprise Funds 6,791,607 17,388,076 (12,370,064) ‐ (2,450,486) 2,567,526 ‐ (3,801,492) 204,783 ‐ (1,029,184) 5,762,423
INTERNAL SERVICE FUNDS
General Administration 85,333 ‐ (3,324,309) 3,424,309 ‐ 100,000 ‐ (100,000) ‐ ‐ ‐ 85,333 Insurance 727,213 ‐ (1,046,965) 1,076,570 ‐ 29,605 ‐ ‐ ‐ ‐ 29,605 756,818 Vehicle Maintenance and Replacement 310,246 ‐ (620,272) 875,560 ‐ 255,288 ‐ (215,000) ‐ ‐ 40,288 350,534 Total Internal Services 1,122,792 ‐ (4,991,546) 5,376,439 ‐ 384,893 ‐ (315,000) ‐ ‐ 69,893 1,192,685
PRIVATE PURPOSE TRUST FUND
Successor Agency ‐ 2,268,505 (2,159,000) ‐ ‐ 109,505 ‐ ‐ ‐ ‐ 109,505 109,505 GRAND TOTAL 31,140,572 39,012,588 (33,996,596) 5,376,439 (5,192,504) 5,199,927 1,950,316 (8,943,308) 414,783 (414,783) (1,793,066) 29,347,506 26 City of Avalon
FY2024‐2025 Operating and Capital Budget
Beginning and Ending Fund Balance
Beginning
Balance
Operating
Revenues
Operating
Expenditures
Internal
Services
Revenue
Internal
Services
Expense
Net Operating
Revenue (Loss) Grants Projects Transfers In Transfers Out Net Change in
Fund Balance Ending Balance
GOVERNMENTAL FUNDS
General Fund 16,188,299 12,841,350 (9,737,776) ‐ (2,742,017) 361,557 6,803,296 (10,035,000) ‐ (994,783) (3,864,930) 12,323,369 Hospital Fund 1,098,658 2,675,000 (2,678,000) ‐ ‐ (3,000) ‐ ‐ ‐ ‐ (3,000) 1,095,658 Special Revenue Funds
Housing Authority 5,631,868 ‐ (83,117) ‐ ‐ (83,117) ‐ (750,000) ‐ ‐ (833,117) 4,798,751 Local Transportation ‐ 1,505,277 (1,500,277) ‐ ‐ 5,000 ‐ ‐ ‐ ‐ 5,000 5,000 Street Administration 356,194 191,077 (95,000) ‐ ‐ 96,077 ‐ (850,000) 410,000 ‐ (343,923) 12,271 Traffic Control and Safety (4,105) 95,000 (312,861) ‐ ‐ (217,861) ‐ ‐ 210,000 ‐ (7,861) (11,966)Community Development Block Grant (91,639) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (91,639) McLean/Hall/Putnam Trust 46,898 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 46,898 Total Governmental Funds 23,226,173 17,307,704 (14,407,031) ‐ (2,742,017) 158,656 6,803,296 (11,635,000) 620,000 (994,783) (5,047,831) 18,178,342
ENTERPRISE FUNDS
Harbor
Harbor Operations 7,785,000 (6,440,520) ‐ (1,323,769) 20,711 ‐ ‐ ‐ ‐ 20,711 20,711 Harbor Capital 1,400,000 (354,850) ‐ (296,800) 748,350 7,375,312 (11,068,669) 170,000 ‐ (2,775,007) (2,775,007) Fuel Dock 30,000 (25,000) ‐ ‐ 5,000 ‐ (50,000) ‐ ‐ (45,000) (45,000) Total Harbor Funds 3,032,169 9,215,000 (6,820,370) ‐ (1,620,569) 774,061 7,375,312 (11,118,669) 170,000 ‐ (2,799,296) 232,873 Sewer 1,442,486 3,363,648 (2,509,078) ‐ (416,327) 438,243 ‐ (964,838) ‐ ‐ (526,595) 915,891 Saltwater 770,964 902,325 ‐ (592,929) (103,773) 205,623 ‐ (450,000) ‐ ‐ (244,377) 526,587 Solid Waste 1,545,988 2,977,067 (2,415,621) ‐ (186,064) 375,382 5,000 (784,385) ‐ ‐ (404,003) 1,141,985 Avalon Transit ‐ 100,000 (117,534) ‐ (123,754) (141,287) ‐ (60,000) 204,783 ‐ 3,496 3,496 Total Enterprise Funds 6,791,607 16,558,040 (12,455,531) ‐ (2,450,486) 1,652,022 7,380,312 (13,377,892) 374,783 ‐ (3,970,775) 2,820,832
INTERNAL SERVICE FUNDS
General Administration 85,333 ‐ (3,410,934) 3,542,933 ‐ 131,999 ‐ (50,000) ‐ ‐ 81,999 167,332 Insurance 727,213 ‐ (986,965) 1,046,965 ‐ 60,000 ‐ ‐ ‐ ‐ 60,000 787,213 Vehicle Maintenance and Replacement 310,246 ‐ (544,605) 1,164,341 ‐ 619,736 ‐ (200,000) ‐ ‐ 419,736 729,982 Total Internal Services 1,122,792 ‐ (4,942,504) 5,754,239 ‐ 811,735 ‐ (250,000) ‐ ‐ 561,735 1,684,527
PRIVATE PURPOSE TRUST FUND
Successor Agency ‐ 2,259,000 (2,259,000) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ GRAND TOTAL 31,140,572 36,124,744 (34,064,066) 5,754,239 (5,192,504) 2,622,413 14,183,608 (25,262,892) 994,783 (994,783) (8,456,871) 22,683,701 27 CITY OF AVALON
General Fund Revenues
FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
TOT - Hotels 4,302,876 6,005,947 5,669,560 5,311,918 5,100,000 5,300,000 5,100,000 TOT - Vacation
Rentals 1,717,170 2,670,443 2,630,451 2,534,880 2,400,000 2,500,000 2,400,000 Sales Tax (City) 892,133 1,319,099 1,385,841 1,373,219 1,340,000 1,421,375 1,390,000 Admission Tax 549,551 844,568 783,586 841,203 780,000 885,507 845,000 Property Tax 1,769,294 1,724,604 1,716,046 1,817,035 1,585,000 2,275,245 2,065,000 Other Taxes 334,126 282,721 316,652 321,062 295,000 305,784 310,000 Licenses, Permits
and Fees 505,968 601,823 510,508 366,854 357,600 387,803 386,500 Charges for
services 464,752 599,370 673,078 665,189 600,000 623,284 604,000 Intergovernmental
and Other
Revenues
305,093 1,316,529 625,160 1,183,759 383,750 945,507 550,750 Total Revenues $10,840,962 $15,365,103 $14,310,881 $14,415,120 $12,841,350 $14,644,506 $13,651,250 Sales Tax
(Hospital) 483,422 483,422 409,280 273,239 409,280 469,549 518,386 Measure H Tax 0 0 171,436 608,151 1,250,000 1,250,000 2,000,000 38%
18%
10%
6%
15%
2%
3%
5% 3%
General Fund Revenues
TOT - Hotels
TOT - Vacation Rentals
Sales Tax (City)
Admission Tax
Property Tax
Other Taxes
Licenses, Permits and Fees
Charges for services
Intergovernmental and Other Revenues
28 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
GENERAL FUND
TAXES 12,199,317 11,500,000 12,687,912 12,110,000 610,000 10225‐7005 PROPERTY TAXES 219,413 205,000 201,666 210,000 5,000 10225‐7006 PASS THRU AND RSDUAL TAX 867,769 750,000 1,418,218 1,200,000 450,000 10225‐7010 TRANSFER TAX 20,532 30,000 26,164 25,000 (5,000) 10225‐7020 SALES TAX 1,373,219 1,340,000 1,421,375 1,390,000 50,000 10225‐7025 ADMISSION TAX 841,203 780,000 885,507 845,000 65,000 10225‐7030 TRANSIENT TAX 5,311,918 5,100,000 5,300,000 5,100,000 ‐ 10225‐7030A TRANSIENT TAX‐VAC RENTALS 2,534,880 2,400,000 2,500,000 2,400,000 ‐ 10225‐7505 BUSINESS LICENSES 108,313 100,000 101,698 100,000 ‐ 10225‐8004 MOTOR VEH LIC FEE SB 1096 460,121 450,000 479,198 480,000 30,000 10225‐8505 FRANCHISE FEES 165,279 150,000 157,247 160,000 10,000 10265‐7505 BUSINESS LICENSES ‐ ‐ ‐ ‐ ‐
13625‐7082 RDA ADMIN COST ALLOWANCE 249,200 150,000 150,000 150,000 ‐ 13625‐7083 RDA PAE $ ‐ ‐ ‐ ‐ ‐
10225‐7022 PSAF SALES TAX 47,470 45,000 46,839 50,000 5,000 LICENSES, PERMITS AND FEES 366,854 357,600 387,803 386,500 28,900 10225‐7506 B/L COLLECTION FEE 50,383 45,000 48,700 48,000 3,000 10225‐7510 BUILDING PERMITS 72,397 70,000 96,755 100,000 30,000 10225‐7511 PLANNING APPLICATION FEES 29,980 40,000 9,399 10,000 (30,000) 10225‐7512 PLANNNING FEES ‐ CITY (517) ‐ ‐ ‐ ‐
10225‐7513 PLANNING FEES‐CONSULTANT ‐ ‐ ‐ ‐ ‐
10225‐7514 ENCROACHMENT PERMIT 1,667 1,000 ‐ ‐ (1,000) 10225‐7514A EXCAVATION PERMIT 3,633 4,000 1,223 2,000 (2,000) 10225‐7514B OBSTRUCTION PERMIT 12,941 15,000 14,639 15,000 ‐ 10225‐7515 BUILDING PLAN CHECK 9,683 10,000 14,814 15,000 5,000 10225‐7515A BLDG PLAN CK ‐ CONSULTANT ‐ ‐ ‐ ‐ ‐
10225‐7517 BUILDING SMIP FEE 437 500 1,354 1,000 500
10225‐7519 BUILDING ‐ CBSC FEE 175 500 182 500 ‐
10225‐7520 DOG LICENSES 526 500 440 500 ‐
10225‐7525 BIKE LICENSES 60 100 30 ‐ (100)
10225‐7530 SIGN AND PLANNING FEES 455 1,000 426 500 (500) 10225‐7535 OTHER LICENSES AND PRMITS 13,892 10,000 27,085 25,000 15,000 10225‐7540 VEHICLE PERMITS 166,711 155,000 167,335 165,000 10,000 10225‐7548 APPEAL FEES ‐ ‐ 1,421 ‐ ‐
10265‐7535 OTHER LICENSES AND PERMITS 4,433 5,000 4,000 4,000 (1,000) 29 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
CHARGES FOR SERVICES 665,189 600,000 623,284 604,000 4,000 10225‐8500 CHARGES FOR SERVICES 18,101 500 1,000 1,000 500 10225‐8508 AMBULANCE FEES 530,886 500,000 498,902 500,000 ‐ 10225‐8575 CEMETERY FEES 24,178 20,000 33,618 25,000 5,000 10260‐9616 SENIOR PROGRAM 180 500 2,608 ‐ (500)
10265‐8509 SPORTS FEES ‐ YOUTH 12,380 10,000 13,230 12,500 2,500 10265‐8509A SPORTS FEES ‐ ADULT ‐ ‐ ‐ ‐ ‐
10265‐8510 RECREATION FEES ‐ GENERAL 8,073 7,000 4,698 5,000 (2,000) 10265‐8512 JMF CONCESSION FEES ‐ ‐ ‐ ‐ ‐
10265‐8513 PARK RENTALS 3,606 2,500 4,245 4,000 1,500
10265‐8513A FACILITY RENTAL‐TREMONT 11,005 10,000 9,384 10,000 ‐ 10265‐8513C FESTIVAL BOOTHS 796 1,000 1,500 1,000 ‐
10265‐8513D FACILITY RENTAL‐JMF 9,245 7,000 9,614 7,500 500 10265‐8515 TEEN PROGRAM ‐ ‐ ‐ ‐ ‐
10265‐8518 KAYAK AND SUP STORAGE 3,700 4,000 4,188 4,000 ‐ 10265‐8522 SUMMER DAY CAMP 16,584 12,000 16,666 15,000 3,000 10265‐8523 TUMBLING AND CHEER ‐ ‐ ‐ ‐ ‐
10265‐8528 SWIM LESSONS AND TEAM ‐ ‐ ‐ ‐ ‐
10265‐8529 OUTRIGGER PROGRAM 2,580 1,500 1,605 1,500 ‐
10265‐9619 SENIOR MEALS AND MO 9,296 12,000 7,556 7,500 (4,500) 10225‐8555 RENTAL INCOME 4,286 5,000 ‐ ‐ (5,000) 10265‐8514 CONTRACT PROGRAM FEES 10,254 7,000 14,470 10,000 3,000 10265‐8524 SUMMER PROGRAMS 38 ‐ ‐ ‐ ‐
30 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
INTERGOVERNMENTAL, INVESTMENT AND OTHER 1,183,759 383,750 945,507 1,200,750 817,000 10225‐8006 SB 90 REIMBURSEMENT ‐ ‐ ‐ ‐ ‐
10225‐8008 SUPP LAW ENF SVCS (COPS) 186,159 165,000 194,663 100,000 (65,000) 10225‐8042 PLANNING GRANT ‐ ‐ 50,253 ‐ ‐ 10225‐8098 GEMT SUPPL REIMB PROGRAM 24,784 ‐ ‐ ‐ ‐ 10225‐9001 MUNICIPAL CODE FINES 3,806 3,500 3,401 3,000 (500) 10225‐9026 ADMIN TAX PENL AND INT 975 1,000 1,785 1,500 500 10225‐9031 TRANST TAX PENL AND INT 21,708 10,000 39,295 25,000 15,000 10225‐9040 VEHICLE REGIST PENALTY 8,786 3,000 9,034 7,500 4,500 10225‐9045 BUSINESS LICENSE PENALTY ‐ ‐ ‐ ‐ ‐
10225‐9501 INTEREST INCOME 441,583 150,000 445,700 300,000 150,000 10225‐9502 RENTAL INCOME ‐ ‐ ‐ ‐ ‐
10225‐9503 CASH OVER/SHORT ‐ ‐ (0) ‐ ‐
10225‐9550 MARKET ADJUSTMENT 321,823 ‐ ‐ ‐ ‐ 10225‐9601 DONATIONS ‐ ‐ 794 ‐ ‐
10225‐9605 MISCELLANEOUS 5,518 4,000 3,271 4,000 ‐
10225‐9610 CONTRIBUTIONS ‐ ‐ ‐ 20,000 20,000 10245‐8043 FIRE GRANT ‐ ‐ ‐ 650,000 650,000 10260‐9606 DONATIONS ‐ SPECIAL EVENT 8,200 ‐ 46,408 ‐ ‐ 10265‐9503 CASH OVER/SHORT (34) ‐ ‐ ‐ ‐
10265‐9601 DONATIONS ‐ GENERAL 46,220 ‐ 35,500 ‐ ‐ 10265‐9601 DONATIONS ‐ PROGRAMMING ‐ ‐ ‐ ‐ ‐
10265‐9605 MISCELLANEOUS 450 ‐ ‐ ‐ ‐
10525‐9605 MISCELLANEOUS 37,250 37,250 37,250 37,250 ‐ 13325‐8575 CEMETERY FEES 4,564 ‐ 4,067 4,000 4,000
13325‐9501 INTEREST INCOME ‐ ‐ ‐ ‐ ‐
13325‐9610 CONTRIBUTIONS 300 ‐ ‐ ‐ ‐
13625‐9501 INTEREST INCOME 71,667 10,000 72,335 48,500 38,500 10225‐8011 CORONAVIRUS RELIEF FUND ‐ ‐ ‐ ‐ ‐
10260‐9601 DONATIONS ‐ GENERAL ‐ ‐ 1,750 ‐ ‐
31 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
GRANT REVENUE 25,024 6,803,296 1,853,123 5,062,225 (1,741,071) 10265‐8101 LA COUNTY PARKS GRANTS ‐ 120,000 120,000 ‐ (120,000) 10525‐8010 FEMA/OES REIMBURSEMENT 7,535 2,000,000 112,052 2,000,000 ‐ 10525‐8073 5 CORNERS GRANT 17,489 4,683,296 1,621,071 3,062,225 (1,621,071) TRANSFERS 127,413 ‐ ‐ ‐ ‐
10525‐9979 TRSFRS IN‐GENERAL FUND ‐ ‐ ‐ ‐ ‐
12425‐9979 TRSFRS IN‐GENERAL FUND 121,206 ‐ ‐ ‐ ‐ 13625‐9910 TRSFRS IN‐SUCCESSOR AGNCY ‐ ‐ ‐ ‐ ‐
10575‐9976 TRANSFERS IN 6,206 ‐ ‐ ‐ ‐
HOSPITAL FUND
TAXES 2,126,460 2,675,000 2,700,000 2,700,000 25,000 14125‐7021 SALES TAX HOSPITAL 770,345 675,000 700,000 700,000 25,000 14125‐7019 MEASURE H 1,356,114 2,000,000 2,000,000 2,000,000 ‐ INTERGOVERNMENTAL, INVESTMENT AND OTHER 8,040 ‐ 8,115 ‐ ‐ 14125‐9501 INTEREST INCOME 8,040 ‐ 8,115 ‐ ‐
32 CITY OF AVALON
Law Enforcement (10240)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits - - - - - - -
Maintenance &
Operations - 153 649 266 - - -
Contract Services 1,478,032 1,578,589 1,696,137 1,919,494 2,262,000 2,182,000 2,247,715 Internal Service
Allocations 57,526 69,656 107,313 120,462 124,594 124,594 137,407 Total Operating
Expenditures $1,535,558 $1,648,399 $1,804,098 $2,040,222 $2,386,594 $2,306,594 $2,385,122 0%
0%
94%
6%
Law Enforcement Expenditures
Salaries & Benefits
Maintenance & Operations
Contract Services
Internal Service Allocations
33 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
GENERAL FUND
10240 GEN S & S LAW ENFORCEMENT 2,040,222 2,386,594 2,306,594 2,385,122 (1,472) Maintenance & Operations 266 ‐ ‐ ‐ ‐
10240‐5510 TRAINING AND TRAVEL 266 ‐ ‐ ‐ ‐
Contract Services 1,919,494 2,262,000 2,182,000 2,247,715 (14,285) 10240‐5110 SHERIFF'S CONTRACT 1,808,019 2,072,000 2,072,000 2,132,715 60,715 10240‐5118 SUMMER DEPUTY PRGM (COPS) 100,160 165,000 100,000 100,000 (65,000) 10240‐5120 SHERIFF'S SUBSISTENCE 11,314 25,000 10,000 15,000 (10,000) Internal Services 120,462 124,594 124,594 137,407 12,814 10240‐3046 INSURANCE OVERHEAD ALLOC ‐ ‐ ‐ ‐ ‐
10240‐3047 ADMIN OVERHEAD ALLOC 120,462 124,594 124,594 137,407 12,814 34 CITY OF AVALON
Fire Department (10245)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 2,240,612 2,022,476 2,255,354 2,481,239 2,546,490 2,508,429 2,879,599 Maintenance &
Operations 102,268 144,940 170,281 206,772 234,200 271,567 295,400 Contract Services - - - - - - -
Internal Service
Allocations 446,452 593,554 532,978 644,262 729,251 729,251 775,756 Total Operating
Expenditures $2,789,332 $2,760,970 $2,958,612 $3,332,272 $3,509,941 $3,509,247 $3,950,755 72%
8%
0%
20%
Fire Department Expenditures
Salaries & Benefits
Maintenance & Operations
Contract Services
Internal Service Allocations
City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
10245 GEN S & S FIRE 3,626,026 4,299,941 3,982,065 4,950,755 650,814 Salaries & Benefits 2,481,239 2,546,490 2,508,429 2,879,599 333,109 10245‐3010 SALARIES REGULAR 1,169,160 1,083,539 1,083,539 1,189,824 106,285 10245‐3011 SALARIES FIREFIGHTER I 46,036 92,827 92,827 97,500 4,673 10245‐3030 OVERTIME REGULAR 377,201 365,183 365,183 414,780 49,597 10245‐3040 FICA RETIREMENT 308,486 299,066 292,500 335,052 35,986 10245‐3041 CALPERS UNFUNDED LIAB PMT 262,834 350,451 349,191 499,346 148,895 10245‐3045 HEALTH/LIFE INSURANCE 183,034 201,570 180,565 202,020 450 10245‐3050 WORKERS COMP 104,412 117,324 117,324 121,393 4,069 10245‐3051 UNEMPLOYMENT INS 2,303 10,230 1,000 4,684 (5,546) 10245‐3070 COMPENSATED ABS ‐ ‐ ‐ ‐ ‐
10245‐3615 UNIFORMS 27,773 26,300 26,300 15,000 (11,300) Maintenance & Operations 206,772 234,200 271,567 295,400 61,200 10245‐3545 SAFETY SUPPLIES 7,430 8,000 8,701 10,000 2,000 10245‐3617 PERSONAL PROTECT EQUIP 2,036 25,000 44,548 55,000 30,000 10245‐3621 AIR PACK BOTTLES 100 3,000 3,000 3,000 ‐
10245‐3622 FIRE HOSE 11,328 9,000 9,000 15,000 6,000 10245‐3625 SPECIAL DEPT EXPENSE 27,127 20,000 50,028 20,000 ‐ 10245‐3626 AMBULANCE SUPPLIES 14,281 10,000 10,000 10,000 ‐ 10245‐4005 OFFICE SUPPLIES 1,754 2,500 2,500 2,500 ‐
10245‐4010 COMMUNICATIONS 34,239 19,700 18,790 19,700 ‐ 10245‐4580 TELEPHONE AND RADIO COSTS 282 13,500 13,500 13,500 ‐ 10245‐5505 MEMBERSHIP AND DUES 14,036 11,500 10,500 11,700 200 10245‐5510 TRAINING AND TRAVEL 38,082 45,000 42,500 50,000 5,000 10245‐5600 GAS, DIESEL AND OIL 24,729 27,500 19,000 25,000 (2,500) 10245‐5611 EQUIPMENT MAINT AND RPR 5,400 4,000 4,000 10,000 6,000 10245‐5700 MAINTENANCE OF PREMISES 25,947 35,500 35,500 50,000 14,500 10245‐5721 EMERGENCY MAINT‐COVID ‐ ‐ ‐ ‐ ‐
Internal Services 644,262 729,251 729,251 775,756 46,505 10245‐3046 INSURANCE OVERHEAD ALLOC 117,389 127,788 127,788 113,972 (13,816) 10245‐3047 ADMIN OVERHEAD ALLOC 335,574 415,312 415,312 458,025 42,712 10245‐5605 VEHICLE OVERHEAD ALLOC 191,298 186,151 186,151 203,760 17,608 Capital Outlay 293,754 790,000 472,818 1,000,000 210,000 10245‐6547 CAPITAL IMPROVEME 44,615 140,000 97,818 230,000 90,000 10245‐6781 VEHICLE REPLACEM 249,139 650,000 375,000 770,000 120,000
CITY OF AVALON
Public Works (10250)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 440,706 428,097 528,123 677,582 831,015 843,535 1,005,772 Maintenance &
Operations 187,306 199,943 303,551 386,339 386,448 359,106 408,500 Contract Services 5,615 33,500 39,555 56,840 75,000 75,000 100,000 Internal Service
Allocations 234,222 308,972 317,187 400,347 652,904 652,904 835,818 Total Operating
Expenditures $867,849 $970,512 $1,188,416 $1,521,109 $1,945,367 $1,930,545 $2,350,090 42%
18%
4%
36%
Public Works Expenditures
Salaries & Benefits
Maintenance & Operations
Contract Services
Internal Service Allocations
City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
10250 GEN S & S PUBLIC WORKS 1,655,799 2,095,367 2,080,545 4,350,090 2,254,723 Salaries & Benefits 677,582 831,015 843,535 1,005,772 174,757 10250‐3010 SALARIES REGULAR 431,688 456,199 505,327 574,007 117,808 10250‐3012 SALARIES PART TIME 1,286 24,150 16,000 30,844 6,694 10250‐3030 OVERTIME REGULAR 6,314 12,000 12,000 16,286 4,286 10250‐3040 FICA RETIREMENT 64,409 79,993 79,993 100,027 20,034 10250‐3041 CALPERS UNFUNDED LIAB PMT 29,551 57,327 57,327 76,460 19,133 10250‐3045 HEALTH/LIFE INSURANCE 96,633 149,022 120,000 154,140 5,118 10250‐3050 WORKERS COMP 36,071 35,934 35,934 43,648 7,714 10250‐3051 UNEMPLOYMENT INS 1,537 7,395 7,395 1,685 (5,710) 10250‐3615 UNIFORMS 10,093 8,995 9,559 8,675 (320) Maintenance & Operations 386,339 386,448 359,106 408,500 22,052 10250‐3545 SAFETY SUPPLIES 11,262 10,000 12,191 10,000 ‐ 10250‐3560 GARDENING SUPPLIES 3,948 5,000 5,000 10,000 5,000 10250‐3562 GARDENING SUPP CEMETERY ‐ ‐ ‐ ‐ ‐
10250‐3565 CEMETERY SUPPLIES ‐ ‐ 316 ‐ ‐
10250‐3610 HOLIDAY DECORATIONS 132 8,000 8,000 12,000 4,000 10250‐3620 SMALL TOOLS 22,658 20,000 25,509 22,000 2,000 10250‐3625 SPECIAL DEPT EXPENSE 9,656 19,950 19,950 10,000 (9,950) 10250‐4005 OFFICE SUPPLIES 1,645 2,250 2,250 2,500 250
10250‐4010 COMMUNICATIONS 5,409 5,248 6,449 6,500 1,252 10250‐4505 UTILITIES‐GENERAL 107,565 140,000 140,000 200,000 60,000 10250‐4515 UTILITIES‐ELECTRI 17,574 20,000 20,000 22,500 2,500 10250‐4535 UTILITIES‐CEMETERY ‐ ‐ 3,442 ‐ ‐
10250‐4602 RENT‐FIELD OF DREAMS ‐ ‐ ‐ ‐ ‐
10250‐5510 TRAINING AND TRAVEL 38,046 18,000 18,000 18,000 ‐ 10250‐5600 GAS, DIESEL AND OIL 51,690 48,000 48,000 45,000 (3,000) 10250‐5701 STORM DAMAGE 116,754 90,000 50,000 50,000 (40,000) 10250‐5721 EMERGENCY MAINT ‐ COVID ‐ ‐ ‐ ‐ ‐
Contract Services 56,840 75,000 75,000 100,000 25,000 10250‐5005 PROFESSIONAL SERV ‐ ‐ ‐ ‐ ‐
10250‐5125 TREE TRIMMING SERVICES 56,840 75,000 75,000 100,000 25,000 Internal Services 400,347 652,904 652,904 835,818 182,914 10250‐3046 INSURANCE OVERHEAD ALLOC 61,831 85,633 85,633 76,375 (9,258) 10250‐3047 ADMIN OVERHEAD ALLOC 177,826 276,875 276,875 305,350 28,475 10250‐5605 VEHICLE OVERHEAD ALLOC 160,690 290,396 290,396 454,093 163,697 Capital Outlay 134,690 150,000 150,000 2,000,000 1,850,000 10250‐6547 CAPITAL IMPROVEME 134,690 150,000 150,000 2,000,000 1,850,000 10255‐6781 VEHICLE REPLACEMENT ‐ ‐ ‐ ‐ ‐
CITY OF AVALON
Planning Department (10255)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 134,637 252,273 278,534 226,238 242,306 246,663 87,420 Maintenance &
Operations 21,170.85 30,609 30,511 30,028 46,000 41,085 47,000 Contract Services 287,298 367,259 321,360 160,106 333,000 331,671 407,000 Internal Service
Allocations 83,627 106,025 147,144 158,815 145,018 145,018 152,704 Total Operating
Expenditures $526,733 $756,167 $777,549 $575,186 $766,324 $764,437 $694,124 12%
7%
59%
22%
Planning Department Expenditures
Salaries & Benefits
Maintenance & Operations
Contract Services
Internal Service Allocations
39 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
10255 GEN S & S PLANNING 575,186 766,324 764,437 694,124 (72,201) Salaries & Benefits 226,238 242,306 246,663 87,420 (154,886) 10255‐3010 SALARIES REGULAR 162,757 170,456 180,456 65,208 (105,248) 10255‐3012 SALARIES PART TIME ‐ ‐ ‐ ‐ ‐
10255‐3030 OVERTIME REGULAR 717 1,000 1,000 2,445 1,445 10255‐3040 FICA RETIREMENT 25,069 26,531 26,531 10,307 (16,224) 10255‐3041 CALPERS UNFUNDED LIAB PMT ‐ 357 357 287 (70) 10255‐3045 HEALTH/LIFE INSURANCE 25,263 29,640 25,757 3,936 (25,704) 10255‐3050 WORKERS COMP 11,964 11,862 11,862 4,754 (7,108) 10255‐3051 UNEMPLOYMENT INS 468 1,860 100 183 (1,677) 10255‐3615 UNIFORMS ‐ 600 600 300 (300)
Maintenance & Operations 30,028 46,000 41,085 47,000 1,000 10255‐3625 SPECIAL DEPT EXPENSE 3,283 10,500 10,585 10,500 ‐ 10255‐4005 OFFICE SUPPLIES 2,682 2,500 2,500 3,500 1,000 10255‐4010 COMMUNICATIONS 1,579 2,000 2,000 2,000 ‐
10255‐4015 ADVERTISING 1,732 4,000 4,000 4,000 ‐
10255‐4610 RENT‐COPIER 16,154 20,000 20,000 20,000 ‐ 10255‐5510 TRAINING AND TRAVEL 4,598 2,000 2,000 2,000 ‐ 10255‐5510A TRAINING AND TRAVEL ‐ 5,000 ‐ 5,000 ‐
Contract Services 160,106 333,000 331,671 407,000 74,000 10255‐5005 PROFESSIONAL SERVICES 138,223 150,000 150,000 150,000 ‐ 10255‐5030 CITY ATTORNEY RETAINER 20,493 50,000 53,671 50,000 ‐ 10255‐5034 LEGAL AND PROF SVCS REIMB ‐ 5,000 ‐ 5,000 ‐ 10255‐5070 PLANNING SERVICES ‐ ‐ ‐ ‐ ‐
10255‐5128 BLDG INSPECTOR SERVICES ‐ 75,000 75,000 150,000 75,000 10255‐5129 BUILDING PLAN CHECK 1,390 2,000 2,000 2,000 ‐ 10255‐6685 GEN'L PLAN AND LCP UPDATE ‐ 51,000 51,000 50,000 (1,000) Internal Services 158,815 145,018 145,018 152,704 7,685 10255‐3046 INSURANCE OVERHEAD ALLOC 41,221 34,269 34,269 30,564 (3,705) 10255‐3047 ADMIN OVERHEAD ALLOC 117,594 110,750 110,750 122,140 11,390
CITY OF AVALON
Community Services (10260/10265)
FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 441,558 458,809 425,757 433,272 429,181 406,477 501,971 Maintenance &
Operations 94,252 129,388 252,019 323,603 372,862 374,955 465,152 Contract Services 6,743 7,953 6,300 16,266 37,000 25,000 32,500 Chamber
Allocation 1,291,095 1,908,806 1,826,003 1,726,295 1,650,000 1,716,000 1,650,000 Internal Service
Allocations 194,211 220,147 385,022 418,312 529,208 529,208 560,959 Total Operating
Expenditures $ 2,027,859 $ 2,725,103 $ 2,895,101 $ 2,917,749 $ 3,018,251 $3,051,641 $3,210,582 14%
16%
1%
51%
18%
Community Services Expenditures
Salaries & Benefits
Maintenance & Operations
Contract Services
Internal Service Allocations
Chamber Allocation
41 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
10260 GEN S & S COMMUNITY PROMO 2,005,398 2,003,206 2,069,206 2,015,434 12,228 Maintenance & Operations 147,533 149,000 149,000 150,450 1,450 10260‐5633 4TH OF JULY PROGRAM 145,530 139,000 139,000 140,450 1,450 10260‐5655 HOMELESS PROGRAM 2,003 5,000 5,000 5,000 ‐
10260‐5634 PUBLIC ART PROJECTS ‐ 5,000 5,000 5,000 ‐
Contract Services 1,726,295 1,650,000 1,716,000 1,650,000 ‐ 10260‐5650 CHAMBER MARKETING ‐ TOT 1,726,295 1,650,000 1,716,000 1,650,000 ‐ Internal Services 131,569 204,206 204,206 214,984 10,778 10260‐3046 INSURANCE OVERHEAD ALLOC 34,052 48,464 48,464 43,224 (5,240) 10260‐3047 ADMIN OVERHEAD ALLOC 97,517 155,742 155,742 171,759 16,017 10265 GEN S & S RECREATION 1,138,263 1,445,045 1,312,467 1,620,148 175,103 Salaries & Benefits 433,272 429,181 406,477 501,971 72,790 10265‐3010 SALARIES REGULAR 184,826 165,824 173,910 198,744 32,920 10265‐3012 SALARIES PART TIME 76,753 104,124 86,872 121,528 17,404 10265‐3030 OVERTIME REGULAR 3,673 5,000 1,000 2,328 (2,672) 10265‐3040 FICA RETIREMENT 42,671 38,300 38,300 45,801 7,501 10265‐3041 CALPERS UNFUNDED LIAB PMT 33,886 37,771 37,771 55,635 17,864 10265‐3045 HEALTH/LIFE INSURANCE 64,073 50,520 46,002 53,796 3,276 10265‐3050 WORKERS COMP 23,590 19,022 19,022 22,665 3,643 10265‐3051 UNEMPLOYMENT INS 2,673 3,720 500 874 (2,846) 10265‐3615 UNIFORMS 1,126 4,900 3,100 600 (4,300) 42 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
Maintenance & Operations 175,610 223,862 225,955 314,702 90,840 10265‐3620 SMALL TOOLS 1,241 1,000 1,000 1,000 ‐
10265‐3625 SPECIAL DEPT EXPENSE 12,493 10,000 10,000 10,000 ‐ 10265‐4005 OFFICE SUPPLIES 2,183 2,500 2,500 2,500 ‐
10265‐4010 COMMUNICATIONS 1,774 2,160 2,160 2,500 340
10265‐4015 ADVERTISING ‐ 1,000 1,000 1,000 ‐
10265‐4510 UTILITIES‐JOE MACHADO FLD 60,043 40,000 43,248 50,000 10,000 10265‐4603 RENT‐WW1 MACHINE GUN PARK ‐ 1 1 1 ‐
10265‐4604 RENT‐RILEY'S POND ‐ 1 1 1 ‐
10265‐4605 RENT‐TREMONT HALL 400 2,000 2,000 2,000 ‐
10265‐5505 MEMBERSHIP AND DUES 985 1,200 1,355 1,200 ‐
10265‐5510 TRAINING AND TRAVEL 359 4,000 4,000 4,000 ‐
10265‐5520 BANK AND CC FEES 4,645 5,000 6,190 8,000 3,000 10265‐5624 REC PROGRAMS ‐ YOUTH 15,563 15,000 15,000 16,000 1,000 10265‐5625 REC PROGRAMS ‐ ADULT 3,181 4,000 4,000 8,000 4,000 10265‐5626 REC PROGRAMS ‐ CONTRACT SVCS 10,006 20,000 17,500 25,000 5,000 10265‐5627 TEEN PROGRAM ‐ 2,500 2,500 2,500 ‐
10265‐5628 SENIOR PROGRAM 5,443 10,000 10,000 10,000 ‐ 10265‐5631 SPECIAL EVENTS PROGRAM 14,050 23,000 23,000 19,000 (4,000) 10265‐5638 DAY CAMP 2,587 6,000 6,000 6,000 ‐
10265‐5641 TEEN/SENIOR PROGRAM 46 ‐ ‐ ‐ ‐
10265‐5644 PARK FACILITIES 7,257 36,000 36,000 10,000 (26,000) 10265‐5646 TREMONT HALL 2,271 7,500 7,500 26,000 18,500 10265‐5647 SKATE PARK 1,332 15,000 15,000 ‐ (15,000) 10265‐5649 REC PRGM‐SUMMER PROGRAMS 11,366 10,000 10,000 15,000 5,000 10265‐5654 REC PRGM‐FLAG FOOTBALL 14 ‐ ‐ ‐ ‐
10265‐5700 MAINTENANCE OF PREMISES 18,372 6,000 6,000 95,000 89,000 10265‐5721 EMERGENCY MAINT ‐ COVID ‐ ‐ ‐ ‐ ‐
Contract Services 16,266 37,000 25,000 32,500 (4,500) 10265‐5105 CONTRACTUAL SERVICES‐GEN 3,430 7,000 7,000 7,500 500 10265‐5180 SENIOR MEALS PROGRAM 12,836 30,000 18,000 25,000 (5,000) Internal Services 286,743 325,002 325,002 345,975 20,973 10265‐3046 INSURANCE OVERHEAD ALLOC 72,584 75,291 75,291 67,151 (8,140) 10265‐3047 ADMIN OVERHEAD ALLOC 206,507 242,265 242,265 267,181 24,916 10265‐5605 VEHICLE OVERHEAD ALLOC 7,652 7,446 7,446 11,643 4,197 Capital Outlay 226,372 430,000 330,033 425,000 (5,000) 10265‐6030 RETIREMENT OF PRINCIPAL 93,809 ‐ ‐ ‐ ‐ 10265‐6045 INTEREST EXPENSE 2,711 ‐ ‐ ‐ ‐
10265‐6544 COMMEMORATIVE BRICKS ‐ ‐ 33 ‐ ‐
10265‐6547 CAPITAL IMPROVEMENTS 129,852 430,000 330,000 425,000 (5,000)
CITY OF AVALON
Other General Fund Expenditures5
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 194,317 210,612 213,189 193,231 107,050 107,259 90,141 Maintenance &
Operations 120,816 115,983 97,756 215,847 144,000 148,439 170,000 Contract Services 144,753 85,013 142,240 149,478 177,500 153,727 208,125 Internal Service
Allocations 107,358 169,034 304,718 328,923 561,042 561,042 590,919 Total Operating
Expenditures $ 567,245 $ 580,643 $ 757,903 $ 887,479 $ 989,592 $970,468 $1,059,185 5 Non-major governmental funds include City Infrastructure Fund (Fund 105), Storm Drain Replacement Fund (Fund 124), Cemetery Trust Fund (Fund 133), Successor Agency Reimbursement Fund (Fund 136). Hospital Administration (Fund 141) reflect pass-through expenditures and are not reflected in the table above. 8%
16%
20%
56%
Other General Fund Expenditures
Salaries & Benefits
Maintenance & Operations
Contract Services
Internal Service Allocations
44 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
10225 GENL FUND ADMINISTRATION 960,905 1,555,825 975,825 1,470,919 (84,906) Internal Services 328,923 561,042 561,042 590,919 29,877 10225‐3046 INSURANCE OVERHEAD ALLOC 85,130 131,886 131,886 117,627 (14,259) 10225‐3047 ADMIN OVERHEAD ALLOC 243,793 429,156 429,156 473,292 44,136 Transfers 631,982 994,783 414,783 880,000 (114,783) 10225‐6900 TRSFRS OUT‐OTHER 36,014 170,000 ‐ (170,000) 10225‐6920 TRSFRS OUT‐CITY INFRASTR ‐ 410,000 ‐ 350,000 (60,000) 10225‐6925 TRSFRS OUT‐STORM DRAIN 121,206 ‐ ‐ ‐ 10225‐6976 TRSFRS OUT‐TRANSPORTATION 288,802 204,783 204,783 210,000 5,217 10225‐6979 TRSFRS OUT‐GENL‐TRAFFIC 165,946 210,000 210,000 320,000 110,000 10225‐6981 TRSFRS OUT‐CDBG 119 20,013 ‐ ‐ ‐ 10225‐6985 TRSFRS OUT‐SEWER ‐ ‐ ‐ ‐
10225‐6995 TRSFRS OUT‐SALT ‐ ‐ ‐ ‐
10550 CITY INFRASTRUCTURE P/W 785,867 1,405,977 912,000 545,000 (860,977) Capital Outlay 785,867 1,405,977 912,000 545,000 (860,977) 10550‐6547 CAPITAL IMPROVEMENTS 785,867 1,293,977 800,000 445,000 (848,977) 10550‐6687 BUILDING IMPROVEMENTS ‐ 112,000 112,000 100,000 (12,000) 10575 CITY INFRASTRUCTURE 316,121 7,620,000 2,220,000 5,620,000 (2,000,000) Maintenance & Operations 184,515 70,000 70,000 70,000 ‐ 10575‐5700 MAINTENANCE OF PREMISES 184,515 70,000 70,000 70,000 ‐ Capital Outlay 131,606 7,550,000 2,150,000 5,550,000 (2,000,000) 10575‐5005 PROFESSIONAL SERVICES 1,960 ‐ ‐ ‐ ‐
10575‐6547 CAPITAL IMPROVEMENTS 129,646 7,550,000 2,150,000 5,550,000 (2,000,000) 12425 STORM DRAIN REPL ADMIN 135,013 148,500 136,727 179,125 30,625 Maintenance & Operations ‐ 6,000 3,000 6,000 ‐ 12425‐5502 MISCELLANEOUS FEES ‐ 6,000 3,000 6,000 ‐
Contract Services 135,013 142,500 133,727 173,125 30,625 12425‐5030 CITY ATTORNEY RETAINER 10,940 5,000 6,227 10,000 5,000 12425‐5105 CONTRACTUAL SERVICES‐GEN 36,360 55,000 45,000 60,000 5,000 12425‐5109 ENVIRON STRATEGY CNSLTNTS 87,713 82,500 82,500 103,125 20,625 12450 STORM DRAIN REPL P/W ‐ 40,000 55,977 80,000 40,000 Capital Outlay ‐ 40,000 55,977 80,000 40,000 12450‐6547 CAPITAL IMPROVEMENTS ‐ 40,000 55,977 80,000 40,000 13350 CEMETERY TRUST ADMIN 40,878 117,000 124,214 152,000 35,000 Maintenance & Operations 30,450 67,000 74,214 92,000 25,000 13350‐3562 GARDENING SUPP CEMETERY ‐ ‐ ‐ ‐ ‐
13350‐3565 CEMETERY SUPPLIES 11,644 10,000 17,214 10,000 ‐ 13350‐4535 UTILITIES‐CEMETERY 17,830 50,000 50,000 75,000 25,000 13350‐5700 MAINTENANCE OF PREMISES 977 7,000 7,000 7,000 ‐ Capital Outlay 10,428 50,000 50,000 60,000 10,000 13350‐6605 CEMETERY IMPROVE 10,428 50,000 50,000 60,000 10,000 45 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
13625 REDEVEL REIMB ADMIN 206,618 143,050 128,484 127,141 (15,909) Salaries & Benefits 193,231 107,050 107,259 90,141 (16,909) 13625‐3010 SALARIES REGULAR 134,969 74,436 74,436 61,086 (13,350) 13625‐3030 OVERTIME REGULAR 50 ‐ 51 ‐ ‐
13625‐3040 FICA RETIREMENT 20,086 11,749 11,749 9,611 (2,138) 13625‐3041 CALPERS UNFUNDED LIAB PMT 18,374 6,290 6,328 7,817 1,527 13625‐3045 HEALTH/LIFE INSURANCE 11,682 9,032 9,032 7,170 (1,862) 13625‐3050 WORKERS COMP 7,861 5,171 5,171 4,292 (879)
13625‐3051 UNEMPLOYMENT INS 210 372 372 165 (207)
13625‐3615 UNIFORMS ‐ ‐ 120 ‐ ‐
Maintenance & Operations 882 1,000 1,225 2,000 1,000 13625‐3625 SPECIAL DEPT EXPENSE 381 ‐ 225 1,000 1,000
13625‐4010 COMMUNICATIONS 500 1,000 1,000 1,000 ‐
13625‐5031 LEGAL EXPENSES ‐ ‐ ‐ ‐ ‐
Contract Services 12,506 35,000 20,000 35,000 ‐ 13625‐5005 PROFESSIONAL SERVICES 6,913 25,000 10,000 25,000 ‐ 13625‐5010 ACCOUNTING AND AUDITING 5,500 10,000 10,000 10,000 ‐ 13625‐5030 CITY ATTORNEY RETAINER 93 ‐ ‐ ‐ ‐
HOSPITAL FUND
14130 HOSPITAL ADMINISTRATION 1,343,905 2,678,000 2,678,000 2,703,000 25,000 Contract Services 1,343,905 2,678,000 2,678,000 2,703,000 25,000 14130‐5001 PASS THRU TAX 770,345 675,000 675,000 700,000 25,000 14130‐5002 MEASURE H PASS THRU 571,145 2,000,000 2,000,000 2,000,000 ‐ 14130‐5030 CITY ATTORNEY RETAINER 1,767 2,000 2,000 2,000 ‐ 14130‐5520 BANK AND CC FEES 648 1,000 1,000 1,000 ‐
46 CITY OF AVALON
Special Revenue Funds
Housing Authority (Fund 153, Fund 154)
FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Total Revenues $27,310 $75,313 $121,490 $181,670 $ - $196,259 $127,000 Salaries &
Benefits 55,616 55,999 66,262 66,216 42,617 56,801 43,983 Maintenance &
Operations 161 2,230 211 198 500 1,721 -
Contract Services 31,906 13,420 12,902 19,719 40,000 40,000 40,000 Internal Service
Allocations - - - - - - -
Capital Outlays - - - 50,187 - 695,989 200,000
Transfers - - - - - - -
Total
Expenditures $87,684 $71,649 $79,374 $136,321 $83,117 $794,510 $283,983 Local Transportation (Fund 122)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Total Revenues $924,590 $2,184,971 $1,553,662 $1,405,504 $1,505,277 $1,505,277 $1,431,564 Salaries &
Benefits - - - - - - -
Maintenance &
Operations 785,072 783,252 849,868 817,715 700,277 700,277 626,524 Contract Services 468,575 1,062,662 872,587 581,583 800,000 800,000 800,000 Internal Service
Allocations - - - - - - -
Capital Outlays - - - - - - -
Transfers - - - - - - -
Total
Expenditures $1,253,647 $1,845,914 $1,722,455 $1,399,297 $1,500,277 $1,500,277 $1,426,524 47 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
HOUSING AUTHORITY
CHARGES FOR SERVICES 5,411 ‐ 20,000 10,000 10,000 15325‐9502 RENTAL INCOME ‐ ‐ ‐ ‐ ‐
15325‐9504 LEASE REVENUE 5,411 ‐ 20,000 10,000 10,000 INTERGOVERNMENTAL, INVESTMENT AND OTHER 179,385 ‐ 179,385 119,000 119,000 14225‐9501 INTEREST INCOME 3,126 ‐ 3,126 2,000 2,000
15325‐9501 INTEREST INCOME 18,219 ‐ 18,219 12,000 12,000 15325‐9605 MISCELLANEOUS ‐ ‐ ‐ ‐ ‐
15425‐9501 INTEREST INCOME 158,039 ‐ 158,039 105,000 105,000
LOCAL TRANSPORTATION
INTERGOVERNMENTAL, INVESTMENT AND OTHER 1,405,504 1,505,277 1,505,277 1,431,564 (73,713) 12225‐8056 MEASURE M 63,202 66,453 66,453 60,422 (6,031) 12225‐8060 TDA ARTICLE 8 233,896 202,757 202,757 156,044 (46,713) 12225‐8061 TDA ARTICLE 3 6,206 5,000 5,000 5,000 ‐
12225‐8062 PROP A DISCR‐COMMUTER SUB 581,583 800,000 800,000 800,000 ‐ 12225‐8062A PROP A DISCR‐JITNEY 300,000 200,000 200,000 200,000 ‐ 12225‐8064 PROP C LOCAL RETURN 74,650 78,180 78,180 71,085 (7,095) 12225‐8065 PROP A LOCAL RETURN 89,997 94,252 94,252 85,699 (8,553) 12225‐8091 MEASURE R LOCAL RETURN 55,970 58,635 58,635 53,314 (5,321) 12225‐9501 INTEREST INCOME ‐ ‐ ‐ ‐ ‐
48 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
HOUSING AUTHORITY
15325 ADMINISTRATION ‐ 750,000 650,000 100,000 (650,000) Maintenance & Operations ‐ ‐ ‐ ‐ ‐
15325‐5700 MAINTENANCE OF PREMISES ‐ ‐ ‐ ‐ ‐
Capital Outlay ‐ 750,000 650,000 100,000 (650,000) 15325‐6547 CAPITAL IMPROVEMENTS ‐ 750,000 650,000 100,000 (650,000) 15425 ADMINISTRATION 136,321 83,117 144,510 183,983 100,866 Salaries & Benefits 66,216 42,617 56,801 43,983 1,366 15425‐3010 SALARIES REGULAR 44,563 29,236 42,782 30,542 1,306 15425‐3040 FICA RETIREMENT 6,183 4,637 5,191 4,805 168
15425‐3041 CALPERS UNFUNDED LIAB PMT 9,741 3,163 3,163 3,910 747 15425‐3045 HEALTH/LIFE INSURANCE 2,985 3,417 3,501 2,495 (922) 15425‐3050 WORKERS COMP 2,691 2,023 2,023 2,147 124
15425‐3051 UNEMPLOYMENT INS 52 141 141 84 (57)
Maintenance & Operations 198 500 1,721 ‐ (500) 15425‐3625 SPECIAL DEPT EXPENSE 49 ‐ 24 ‐ ‐
15425‐3626 RENTAL REHAB ASSISTANCE ‐ ‐ ‐ ‐ ‐
15425‐4010 COMMUNICATIONS 149 500 500 ‐ (500)
15425‐4505 UTILITIES‐GENERAL ‐ ‐ 1,101 ‐ ‐
15425‐4515 UTILITIES‐ELECTRICITY ‐ ‐ 96 ‐ ‐
Contract Services 19,719 40,000 40,000 40,000 ‐ 15425‐5005 PROFESSIONAL SERVICES 8,853 25,000 25,000 25,000 ‐ 15425‐5030 CITY ATTORNEY RETAINER 10,867 15,000 15,000 15,000 ‐ Capital Outlay 50,187 ‐ 45,989 100,000 100,000 15425‐6547 CAPITAL IMPROVEMENTS 50,187 ‐ 45,989 100,000 100,000
LOCAL TRANSPORTATION
12230 LOCAL TRANSPORTATION ADM 1,405,504 1,500,277 1,500,277 1,426,524 (73,753) Maintenance & Operations 817,715 700,277 700,277 626,524 (73,753) 12230‐3625 SPECIAL DEPT EXPENSE ‐ ‐ ‐ ‐ ‐
12230‐5099 TRANSIT AND DAR 817,715 700,277 700,277 626,524 (73,753) Contract Services 581,583 800,000 800,000 800,000 ‐ 12230‐5107 COMMUTER SUBSIDY PROGRAM 581,583 800,000 800,000 800,000 ‐ Transfers 6,206 ‐ ‐ ‐
12230‐6920 TRSFRS OUT‐ AVALON TRANSIT 6,206 ‐ ‐ ‐
49 CITY OF AVALON
Special Revenue Funds
Street Administration (Fund 115)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Total Revenues $358,682 $174,521 $172,719 $197,737 $601,077 $199,387 $541,833 Salaries &
Benefits - - - - - - -
Maintenance &
Operations 2,855 16,292 8,223 9,660 20,000 20,000 40,000 Contract Services 58,647 63,429 65,830 62,201 75,000 75,000 75,000 Internal Service
Allocations - - - - - - -
Capital Outlays - - - 9,255 850,000 5,000 850,000
Transfers - - - - - - -
Total
Expenditures $61,502 $79,721 $74,053 $81,116 $945,000 $100,000 $965,000 Traffic Safety (Fund 116)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Total Revenues $ 121,206 $ 138,034 $ 200,369 $ 273,400 $ 305,000 $304,919 $415,000 Salaries &
Benefits 197,634 181,545 153,116 238,710 265,061 266,265 337,531 Maintenance &
Operations 9,739 12,620 15,695 28,721 29,000 29,000 30,000 Contract Services 4,283 10,640 16,061 25,839 23,000 23,010 25,000 Internal Service
Allocations - - - - - - -
Capital Outlays - - - - - - -
Transfers - - - - - - -
Total
Expenditures $211,656 $204,804 $184,872 $293,270 $317,061 $318,275 $392,531 50 CITY OF AVALON
Special Revenue Funds
Community Development Block Grant (Fund 119)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Total Revenues $ - $ 50,164 $ 31,356 $ 125,532 $ - $97,193 $- Salaries &
Benefits - - - - - - -
Maintenance &
Operations - - - - - - -
Contract Services 30,206 28,846 30,861 - - - -
Internal Service
Allocations - - - - - - -
Capital Outlays 0 1,620 - 213,785 - - -
Transfers - - - - - - -
Total
Expenditures $ 30,206 $ 30,466 $ 30,861 $ 213,785 $ - $- $- McClean/Hall/Putnam Trust Fund (Fund 143)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Total Revenues $1,457 $1,996 $5,313 $4,403 $ - $4,418 $3,800 Salaries &
Benefits - - - - - - -
Maintenance &
Operations - 4,830 3,402 - - - -
Contract Services - - - - - - -
Internal Service
Allocations - - - - - - -
Capital Outlays - - - - - - -
Total
Expenditures - - - - - - -
51 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
SPECIAL REVENUE
TAXES 187,260 191,077 188,812 191,833 756 11525‐7032 GAS TAX (2103) 31,493 32,491 32,491 32,500 9 11525‐7033 GAS TAX (2105) 20,907 21,739 21,739 21,500 (239) 11525‐7035 GAS TAX (2106) 16,687 17,002 17,002 17,000 (2) 11525‐7040 GAS TAX (2107) 28,296 29,647 29,647 29,500 (147) 11525‐7041 GAS TAX (2107.5) 1,000 1,000 1,000 1,000 ‐
11525‐7042 GAS TAX (2032) 88,876 89,198 86,933 90,333 1,135 11525‐7045 OTHER TAX REVENUE ‐ ‐ ‐ ‐ ‐
LICENSES, PERMITS AND FEES 107,454 95,000 94,919 95,000 ‐ 11625‐9002 TRAFFIC SAFETY FINES 107,454 95,000 94,919 95,000 ‐ INTERGOVERNMENTAL, INVESTMENT AND OTHER 14,880 ‐ 14,993 3,800 3,800 11525‐9004 TRAFFIC CONGESTION RELIEF ‐ ‐ ‐ ‐ ‐
11525‐9501 INTEREST INCOME 10,477 ‐ 10,575 ‐ ‐ 14325‐9501 INTEREST INCOME 1,603 ‐ 1,618 1,000 1,000
14325‐9610 CONTRIBUTIONS 2,800 ‐ 2,800 2,800 2,800
GRANT REVENUE 105,519 ‐ 97,193 ‐ ‐ 11925‐8041 CDBG INFRASTRUCTURE GRNT 105,519 ‐ 97,193 ‐ ‐ TRANSFERS 185,960 210,000 210,000 320,000 110,000 11625‐9979 TRSFRS IN‐GENERAL FUND 165,946 210,000 210,000 320,000 110,000 11925‐9979 TRSFRS IN‐GENERAL FUND 20,013 ‐ ‐ ‐ ‐ 52 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
SPECIAL REVENUE FUNDS
11550 STREET ADMINISTRATION 81,116 945,000 100,000 965,000 20,000 Maintenance & Operations ‐ ‐ ‐ ‐ ‐
11550‐3550 STREET CLEANING SUPPLIES ‐ ‐ ‐ ‐ ‐
Contract Services 71,861 95,000 95,000 115,000 20,000 11550‐5005 PROFESSIONAL SERVICES ‐ ‐ ‐ ‐ ‐
11550‐5172 STREET MAINTENANCE 9,660 20,000 20,000 40,000 20,000 11550‐5173 STREET SWEEPER CONTR. 62,201 75,000 75,000 75,000 ‐ Capital Outlay 9,255 850,000 5,000 850,000 ‐ 11550‐6547 CAPITAL IMPROVEMENTS 9,255 ‐ ‐
11550‐6746 CAP CITY WIDE POTHOLE RPR ‐ 850,000 5,000 850,000 ‐ Transfers ‐ ‐ ‐ ‐
11550‐6920 TRSFRS OUT‐CITY INFRASTR ‐ ‐ ‐ ‐
11645 TRAFFIC SAFETY ADMIN 293,270 317,061 318,275 347,505 30,444 Salaries & Benefits 238,710 265,061 266,265 292,505 27,444 11645‐3010 SALARIES REGULAR 151,404 156,755 156,755 167,471 10,716 11645‐3030 OVERTIME REGULAR 3,807 6,400 7,604 6,281 (119) 11645‐3040 FICA RETIREMENT 26,368 27,516 27,516 32,958 5,442 11645‐3041 CALPERS UNFUNDED LIAB PMT 14,651 25,849 25,849 31,138 5,289 11645‐3045 HEALTH/LIFE INSURANCE 29,016 30,963 30,963 38,059 7,096 11645‐3050 WORKERS COMP 11,190 13,135 13,135 15,374 2,239 11645‐3051 UNEMPLOYMENT INS 410 1,953 1,953 594 (1,359) 11645‐3615 UNIFORMS 1,864 2,490 2,490 630 (1,860) Maintenance & Operations 28,721 29,000 29,000 30,000 1,000 11645‐3545 TRAFFIC SAFETY SUPPLIES 6,355 7,000 7,000 7,000 ‐ 11645‐3625 SPECIAL DEPT EXPENSE 7,777 3,000 3,000 5,000 2,000 11645‐4010 COMMUNICATIONS 351 3,000 3,000 2,000 (1,000) 11645‐5510 TRAINING AND TRAVEL 2,954 2,000 2,000 2,000 ‐ 11645‐5660 ANIMAL CONTROL 1,283 4,000 4,000 4,000 ‐
11645‐5661 HUMANE SOCIETY DONATION 10,000 10,000 10,000 10,000 ‐ Contract Services 25,839 23,000 23,010 25,000 2,000 11645‐5063 HEARING OFFICER SRVCS 25,839 23,000 23,010 25,000 2,000 11645‐5105 CONTRACTUAL SERVICE ‐ ‐ ‐ ‐ ‐
11930 COM DEVELOPMENT ADMIN 213,785 ‐ ‐ ‐ ‐ Contract Services ‐ ‐ ‐ ‐ ‐
11930‐5180 SENIOR MEALS PROGRAM ‐ ‐ ‐ ‐ ‐
Capital Outlay 213,785 ‐ ‐
11930‐6547 CAPITAL IMPROVEMENTS ‐ ‐ ‐
11930‐6687 BUILDING IMPROVEMENTS 213,785 ‐ ‐
CITY OF AVALON
Harbor Fund Revenues
FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Harbor Operations
Cross-Channel Wharfage 1,966,741 2,693,757 2,434,847 2,440,544 2,375,000 2,506,101 2,425,000 Cross-Channel (Fund 104) 1,166,066 1,609,822 1,460,908 1,464,327 1,400,000 1,493,711 1,850,000 Nightly Moorings 1,892,950 1,990,437 1,902,361 2,019,680 1,925,000 2,070,355 2,000,000 Cruise Ship Wharfage - 662,350 1,516,490 1,872,300 1,800,000 1,783,365 2,000,000 Cruise Ship (Fund 104) - - - - - - 545,000
Pier and Tideland Rentals 538,954 631,484 615,890 637,475 625,000 645,779 625,000 Harbor Use Fees 390,399 449,626 421,667 411,974 425,000 488,374 450,000 Admission Tax 191,885 236,156 231,644 205,574 200,000 207,790 200,000 Annual Mooring Permits 268,368 243,562 245,044 257,925 255,000 260,610 260,000 Transfer Fees 376,069 346,977 308,113 376,075 150,000 178,440 150,000 Other Revenues 716,556 75,811 89,168 199,809 60,000 199,864 144,000 Total Operating Revenues $7,507,987 $8,939,982 $9,226,129 $9,885,683 $9,215,000 $9,834,389 $10,649,000 Grants and Other 175,497 116,664 294,840 419,960 7,545,312 - 2,300,000 Grant Revenues $175,497 $116,664 $294,840 $419,960 $7,545,312 - $2,300,000 40%
19%
26%
6%
4%
2% 2% 1% 0%
Harbor Operating Revenues
Cross-channel Wharfage
Nightly Moorings
Cruise Ship Wharfage
Pier and Tideland Rentals
Harbor Use Fees
Admission Tax
Annual Mooring Permits
Transfer Fees
54 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
HARBOR
TAXES 205,738 200,000 207,867 ‐ 200,000 10325‐7025 ADMISSION TAX 205,574 200,000 207,790 200,000 ‐ 10325‐9026 ADMIN TAX PENL AND INT 164 ‐ 77 ‐ ‐
CHARGES FOR SERVICES 9,517,669 8,989,000 9,464,007 10,339,000 1,350,000 10325‐8525 HARBOR USE FEES 411,974 425,000 488,374 450,000 25,000 10325‐8530 WHARFAGE FEES‐CRS CHANNEL 2,440,544 2,375,000 2,506,101 2,425,000 50,000 10325‐8531 WHARFAGE FEES‐CRUISE SHIP 1,872,300 1,800,000 1,783,365 2,000,000 200,000 10325‐8535 MOORING PERMITS‐ANNUAL 257,925 255,000 260,610 260,000 5,000 10325‐8540 HARBOR TRANSFER FEES 376,075 150,000 178,440 150,000 ‐ 10325‐8545 HARBOR SVC CHGS‐GENERAL 2,019,680 1,925,000 2,070,355 2,000,000 75,000 10325‐8548 MOLE HOIST USAGE FEES 1,122 1,000 1,058 1,000 ‐ 10325‐8550 MOORING WAIT LIST CHGS 870 1,000 940 1,000 ‐ 10325‐8552 HARBOR TOWS 801 1,000 1,267 1,000 ‐
10325‐8553 SHOREBOAT SVCS 427 ‐ 7 ‐ ‐
10325‐8555 PIER AND TIDELAND RENTALS 637,475 625,000 645,779 625,000 ‐ 10325‐9032 WHARFAGE FEE PENL AND INT ‐ ‐ ‐ ‐ ‐
10325‐9034 PIER AND TIDELAND PEN/INT 592 ‐ 1,000 ‐ ‐
10325‐9050 HBR USE FEE PEN AND INT 1,755 1,000 3,000 1,000 ‐ 10325‐9604 HARBOR APPEAL FEE ‐ ‐ ‐ ‐ ‐
10325‐9605 MISCELLANEOUS 309 ‐ ‐ ‐ ‐
10425‐8530 WHARFAGE FEES‐CRS CHANNEL 1,464,327 1,400,000 1,493,711 1,850,000 450,000 10425‐8531 WHARFAGE FEES‐CRUISE ‐ ‐ ‐ 545,000 545,000 11425‐8504 FUEL DOCK‐LUBES/OIL ‐ ‐ ‐ ‐ ‐
11425‐8506 FUEL DOCK‐STORE ‐ ‐ ‐ ‐ ‐
11425‐8507 FUEL DOCK‐FUEL CHARGES 31,493 30,000 30,000 30,000 ‐ 55 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
INTERGOVERNMENTAL, INVESTMENT AND OTHER 162,276 26,000 162,515 110,000 84,000 10325‐9001 MUNICIPAL CODE FINES ‐ ‐ ‐ ‐ ‐
10325‐9501 INTEREST INCOME 123,419 25,000 124,569 85,000 60,000 10325‐9503 CASH OVER/SHORT 1,262 1,000 (0) ‐ (1,000) 10425‐9501 INTEREST INCOME 37,595 ‐ 37,946 25,000 25,000 10425‐9605 MISCELLANEOUS ‐ ‐ ‐ ‐ ‐
11425‐9503 CASH OVER/SHORT ‐ ‐ ‐ ‐ ‐
11425‐9605 MISCELLANEOUS ‐ ‐ ‐ ‐ ‐
10470‐9601 DONATIONS ‐ GENERAL ‐ ‐ ‐ ‐ ‐
10470‐9605 MISCELLANEOUS ‐ ‐ ‐ ‐ ‐
GRANT REVENUE 419,960 7,375,312 ‐ 2,300,000 (5,075,312) 10425‐8010 FEMA/OES REIMBURSEMENT ‐ ‐ ‐ ‐ ‐
10425‐8072 BOAT AND WATER SAVE GRANT ‐ ‐ ‐ ‐ ‐
10425‐8100 GRANT ‐ BOATING AND WATER ‐ 300,000 ‐ 300,000 ‐ 10425‐8102 FED TRANSIT ADMIN GRANT ‐ 7,075,312 ‐ 2,000,000 (5,075,312) 11425‐8025 SWCRB GRANT MONIES 419,960 ‐ ‐ ‐ ‐ TRANSFERS ‐ 170,000 ‐ ‐ (170,000) 11425‐9900 TRANSFERS IN ‐ ‐ ‐ ‐ ‐
10325‐9500 TRANSFERS IN HARBOR CAPITAL ‐ ‐ ‐ ‐ ‐
10425‐9900 TRANSFERS ‐ 170,000 ‐ ‐ (170,000) 56 CITY OF AVALON
Harbor Fund
Harbor Public Works (10350)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 244,199 242,151 317,117 349,865 530,856 489,187 589,140 Maintenance &
Operations 24,099 24,987 35,707 35,987 39,500 26,000 26,000 Contract Services 1,126,799 1,324,194 1,413,135 1,491,347 1,617,000 1,565,581 1,744,500 Internal Service
Allocations 193,507 249,602 289,388 311,714 331,499 331,499 348,227 Total Operating
Expenditures $1,588,604 $1,840,933 $2,055,347 $2,188,913 $2,518,855 $2,412,267 $2,707,867 Harbor Administration (10370)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 418,109 369,175 554,373 615,711 626,865 603,829 328,495 Maintenance &
Operations 62,658.03 91,685 146,552 136,155 160,000 151,000 168,250 Contract Services 28,344 43,894 41,520 41,701 71,500 57,500 75,000 Internal Service
Allocations 102,384 128,866 116,777 125,833 175,040 175,040 183,860 Total Operating
Expenditures $611,495 $633,620 $859,222 $919,400 $1,033,405 $987,369 $755,605 57 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
HARBOR
10350 HARBOR SUPPORT SERVICES 2,188,913 2,518,855 2,412,267 2,707,867 189,012 Salaries & Benefits 349,865 530,856 489,187 589,140 58,284 10350‐3010 SALARIES REGULAR 209,835 288,117 288,117 337,332 49,215 10350‐3012 SALARIES PART TIME ‐ 16,100 16,100 20,564 4,464 10350‐3030 OVERTIME REGULAR 442 8,600 1,000 9,695 1,095 10350‐3040 FICA RETIREMENT 34,032 50,343 50,343 58,094 7,751 10350‐3041 CALPERS UNFUNDED LIAB PMT 12,367 33,399 33,399 35,725 2,326 10350‐3045 HEALTH/LIFE INSURANCE 65,817 100,680 70,588 95,315 (5,365) 10350‐3050 WORKERS COMP 20,849 22,755 22,755 25,832 3,077 10350‐3051 UNEMPLOYMENT INS 1,045 4,977 1,000 998 (3,979) 10350‐3070 OTHER PERSONNEL SRVCS ‐ ‐ ‐ ‐ ‐
10350‐3615 UNIFORMS 5,477 5,885 5,885 5,585 (300)
Maintenance & Operations 35,987 39,500 26,000 26,000 (13,500) 10350‐3545 SAFETY SUPPLIES 150 1,000 1,000 1,000 ‐
10350‐3575 TRASH BAGS 13,642 15,000 1,500 1,500 (13,500) 10350‐3625 SPECIAL DEPT EXPENSE 4,266 4,000 4,000 3,500 (500) 10350‐4010 COMMUNICATIONS 3,123 3,500 3,500 1,000 (2,500) 10350‐4637 RENT‐CASINO DOCK RESTRMS 14,110 15,000 15,000 16,000 1,000 10350‐5510 TRAINING AND TRA 696 1,000 1,000 3,000 2,000 10350‐5721 EMERGENCY MAINT ‐ COVID ‐ ‐ ‐ ‐ ‐
Contract Services 1,491,347 1,617,000 1,565,581 1,744,500 127,500 10350‐5017 PRO SRVCS‐FALCONER 27,000 30,000 30,000 40,000 10,000 10350‐5012 WATERFRONT TRASH CONTRACT 193,125 225,000 225,000 225,000 ‐ 10350‐5060 COUNTY BEACHES CONTRACT 967,130 1,050,000 998,581 1,100,000 50,000 10350‐5155 BEACH MAINTENANCE 9,134 10,000 10,000 77,500 67,500 10350‐5157 PRESSURE WASHING SRVCS ‐ ‐ ‐ ‐ ‐
10350‐5160 RESTROOM MAINTENANCE 70,369 75,000 75,000 75,000 ‐ 10350‐5161 SHOWER FACILITY CONTRACT 224,590 225,000 225,000 225,000 ‐ 10350‐5502 MISCELLANEOUS EX ‐ 2,000 2,000 2,000 ‐
Internal Services 311,714 331,499 331,499 348,227 16,728 10350‐3046 INSURANCE OVERHEAD ALLOC 85,130 82,312 82,312 73,413 (8,899) 10350‐3047 ADMIN OVERHEAD ALLOC 226,584 249,187 249,187 274,815 25,627 58 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
10370 HARBOR ADM/OPERATIONS 919,400 1,033,405 987,369 755,605 (277,800) Salaries & Benefits 615,711 626,865 603,829 328,495 (298,370) 10370‐3010 SALARIES REGULAR 359,776 365,051 354,961 227,727 (137,324) 10370‐3030 OVERTIME REGULAR 1,193 5,500 5,500 2,779 (2,721) 10370‐3040 FICA RETIREMENT 79,409 76,926 76,926 44,565 (32,361) 10370‐3041 CALPERS UNFUNDED LIAB PMT 94,887 90,587 90,587 935 (89,652) 10370‐3045 HEALTH/LIFE INSURANCE 56,313 56,919 43,974 34,015 (22,904) 10370‐3050 WORKERS COMP 20,386 25,635 25,635 16,198 (9,437) 10370‐3051 UNEMPLOYMENT INS 602 2,697 2,697 626 (2,071) 10370‐3065 EMPLOYEE BENEFITS ‐ ‐ ‐ ‐ ‐
10370‐3066 HEALTH REIMBURSEMENT ‐ ‐ ‐ ‐ ‐
10370‐3615 UNIFORMS 3,145 3,550 3,550 1,650 (1,900) Maintenance & Operations 136,155 160,000 151,000 168,250 8,250 10370‐3625 SPECIAL DEPT EXPENSE 4,957 6,500 4,500 6,000 (500) 10370‐4005 OFFICE SUPPLIES 7,597 7,500 5,500 7,500 ‐
10370‐4010 COMMUNICATIONS 18,279 4,250 4,250 3,000 (1,250) 10370‐4015 ADVERTISING 1,566 3,250 3,250 3,250 ‐
10370‐4600 RENT‐GENERAL 10,721 18,000 18,000 20,000 2,000 10370‐4601 RENT‐SCI CO. CAR PARKING 1,938 2,500 2,500 2,500 ‐ 10370‐5501 INSURANCE 88,133 110,000 105,000 118,000 8,000 10370‐5505 MEMBERSHIP AND DUES ‐ 1,000 1,000 1,000 ‐
10370‐5510 TRAINING AND TRAVEL 2,965 7,000 7,000 7,000 ‐ 10370‐5721 EMERGENCY MAINT ‐ COVID ‐ ‐ ‐ ‐ ‐
Contract Services 41,701 71,500 57,500 75,000 3,500 10370‐5011 MO. MAINT HBR COMPUTERS 38,286 46,500 42,500 50,000 3,500 10370‐5030 CITY ATTORNEY RETAINER 3,414 25,000 15,000 25,000 ‐ Internal Services 125,833 175,040 175,040 183,860 8,820 10370‐3046 INSURANCE OVERHEAD ALLOC 34,052 43,524 43,524 38,819 (4,706) 10370‐3047 ADMIN OVERHEAD ALLOC 91,781 131,515 131,515 145,041 13,526
CITY OF AVALON
Harbor Fund
Harbor Operations (10371)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 1,920,391 1,909,347 2,033,849 2,170,915 2,330,799 2,290,064 2,542,095 Maintenance &
Operations 519,136 538,356 621,863 650,138 769,500 763,857 876,500 Contract Services 219,083 258,068 291,180 298,100 296,500 297,180 296,500 Internal Service
Allocations 590,979 760,548 629,439 745,354 817,230 817,230 796,265 Total Operating
Expenditures $ 3,249,589 $ 3,466,320 $ 3,576,331 $ 3,864,507 $ 4,214,029 $4,168,332 $4,511,360 Harbor Capital (Fund 104)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 56,676 51,161 71,794 76,723 90,350 89,591 57,646 Maintenance &
Operations 56,241 103,855 207,079 342,688 323,500 313,350 354,000 Contract Services 5,272 16,852 5,198 16,691 21,000 20,831 31,000 Internal Service
Allocations 64,046 89,065 277,511 273,448 296,800 296,800 519,134 Total Operating
Expenditures $182,235 $260,932 $561,582 $709,550 $731,650 $720,572 $961,780 60 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
10371 HARBOR OPERATIONS 3,864,507 4,214,029 4,168,332 4,506,360 292,330 Salaries & Benefits 2,170,915 2,330,799 2,290,064 2,542,095 211,296 10371‐3010 SALARIES REGULAR 1,080,452 1,098,426 1,142,425 1,153,554 55,128 10371‐3012 SALARIES PART TIME 312,240 334,181 304,437 425,122 90,941 10371‐3030 OVERTIME REGULAR 26,489 35,500 27,500 46,167 10,667 10371‐3040 FICA RETIREMENT 266,031 272,537 272,537 303,453 30,916 10371‐3041 CALPERS UNFUNDED LIAB PMT 174,291 206,695 206,695 247,070 40,375 10371‐3045 HEALTH/LIFE INSURANCE 200,368 217,500 193,700 227,448 9,948 10371‐3050 WORKERS COMP 82,445 115,270 115,270 114,174 (1,096) 10371‐3051 UNEMPLOYMENT INS 5,715 21,390 2,500 4,407 (16,983) 10371‐3615 UNIFORMS 22,884 29,300 25,000 20,700 (8,600) 10371‐3615A HBR SUNGLASSES/MOU ‐ ‐ ‐ ‐ ‐
Maintenance & Operations 650,138 769,500 763,857 871,500 102,000 10371‐3616 FOUL WEATHER GEAR 5,202 5,000 5,000 5,000 ‐
10371‐3617 PERSONAL PROTECT EQUIP 1,895 7,000 7,000 7,000 ‐ 10371‐3620 SMALL TOOLS 6,125 7,000 7,000 7,000 ‐
10371‐3625 SPECIAL DEPT EXPENSE 11,544 18,500 12,500 13,500 (5,000) 10371‐4010 COMMUNICATIONS 9,916 12,000 12,000 12,000 ‐ 10371‐4505 UTILITIES‐GENERAL 11,052 25,000 25,000 37,500 12,500 10371‐4515 UTILITIES‐ELECTRICITY 44,824 85,000 85,000 100,000 15,000 10371‐4520 UTILITIES‐SALT WATER 100,000 105,000 105,000 108,000 3,000 10371‐4525 UTILITIES‐SEWER 225,000 235,000 235,000 242,500 7,500 10371‐4530 UTILITIES ‐ GAS WTR DUMP 75,287 95,000 95,000 142,500 47,500 10371‐4641 RENT ‐ FIBER LINE ‐ IT 13,173 15,000 15,000 15,000 ‐ 10371‐5510 TRAINING AND TRAVEL 18,962 25,000 25,000 26,500 1,500 10371‐5520 BANK AND CC FEES 77,830 80,000 85,828 100,000 20,000 10371‐5600 GAS, DIESEL AND OIL 49,329 55,000 49,529 55,000 ‐ 10371‐5700 MAINTENANCE OF PREMISES ‐ ‐ ‐ ‐ ‐
Contract Services 298,100 296,500 297,180 296,500 ‐ 10371‐5103 SHOREBOAT SERVICES 289,000 289,000 289,000 289,000 ‐ 10371‐5105 CONTRACTUAL SERVICES‐G 9,100 7,500 8,180 7,500 ‐ Internal Services 745,354 817,230 817,230 796,265 (20,966) 10371‐3046 INSURANCE OVERHEAD ALLOC 163,987 189,860 189,860 169,334 (20,527) 10371‐3047 ADMIN OVERHEAD ALLOC 390,069 515,679 515,679 568,714 53,035 10371‐5605 VEHICLE OVERHEAD ALLOC 191,298 111,691 111,691 58,217 (53,474) City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
10470 HARBOR SUPPORT SERVICES 721,463 11,800,319 3,028,469 5,145,002 (6,655,318) Salaries & Benefits 76,723 90,350 89,591 57,646 (32,704) 10470‐3010 SALARIES REGULAR 49,934 64,197 65,039 43,311 (20,886) 10470‐3030 OVERTIME REGULAR 1,953 ‐ ‐ ‐ ‐
10470‐3040 FICA RETIREMENT 8,280 9,064 9,064 7,678 (1,386) 10470‐3041 CALPERS UNFUNDED LIAB PMT 11,447 10,171 10,171 184 (9,987) 10470‐3045 HEALTH/LIFE INSURANCE 2,352 3,628 2,250 3,163 (465) 10470‐3050 WORKERS COMP 2,502 3,057 3,057 3,043 (14)
10470‐3051 UNEMPLOYMENT INS 57 233 10 117 (116)
10470‐3615 UNIFORMS 198 ‐ ‐ 150 150
Maintenance & Operations 342,688 323,500 313,350 354,000 30,500 10470‐3010 COMMUNICATIONS 253 500 500 500 ‐
10470‐3625 SPECIAL DEPT EXPENSE 24 500 500 500 ‐
10470‐5610 VEHICLE/EQUIP MT AND RPR 68,818 60,000 30,000 60,000 ‐ 10470‐5700 MAINTENANCE OF PREMISES 75,736 75,000 110,000 93,000 18,000 10470‐5701 STORM DAMAGE 62,114 50,000 34,850 50,000 ‐ 10470‐5702 FLOAT STORAGE 18,506 25,000 25,000 25,000 ‐ 10470‐5703 MOORING MAINTENANCE 66,518 65,000 65,000 65,000 ‐ 10470‐5705 FLOAT MAINTENANCE 50,719 47,500 47,500 60,000 12,500 Contract Services 16,691 21,000 20,831 31,000 10,000 10470‐5121 PESTICIDE SPRAYING‐HBR 4,064 6,000 6,000 6,000 ‐ 10470‐5140 PLUMBING AND ELECTRICAL 12,627 15,000 14,831 25,000 10,000 10470‐5165 SHOWER/RESTROOM MAINT ‐ ‐ ‐ ‐ ‐
Internal Services 273,448 296,800 296,800 519,134 222,333 10470‐3047 ADMIN OVERHEAD ALLOC 235,189 259,570 259,570 286,265 26,695 10470‐3046 INSURANCE OVERHEAD ALLOC ‐ ‐ ‐ ‐ ‐
10470‐5605 VEHICLE OVERHEAD ALLOC 38,260 37,230 37,230 232,868 195,638 Capital Outlay 11,913 11,068,669 2,307,897 4,183,222 (6,885,447) 10470‐6502 R AND M ‐ MOORINGS ‐ ‐ ‐ ‐ ‐
10470‐6504 R AND M ‐ FLOATS/WHARFS (39,953) 220,000 220,000 270,000 50,000 10470‐6547 CAPITAL IMPROVEMENTS 46,224 2,121,580 1,530,000 1,510,000 (611,580) 10470‐6585 R AND M FLOAT ANCHOR CHNS ‐ 20,000 15,000 20,000 ‐ 10470‐6589 SECURITY CAMERAS ‐ 40,000 20,000 10,000 (30,000) 10470‐6647 CAP M&E‐PIER HOI 3,410 ‐ 18,730 ‐ ‐ 10470‐6648 CAP M&E‐PUMPOUT 389 ‐ ‐ ‐ ‐
10470‐6666 ENVIRONMENTAL STUDY ‐ ‐ ‐ ‐ ‐
10470‐6667 HARBOR MOLE PHASE II ‐ 8,306,423 285,000 2,000,000 (6,306,423) 10470‐6671 HARBOR MOLE IMPROVEMENT ‐ ‐ 19,166 ‐ ‐ 10470‐6671A HARBOR MOLE OTHER ‐ ‐ ‐ ‐ ‐
10470‐6679 CAP M&E‐FD PIER & RESTRM ‐ 150,000 50,000 100,000 (50,000) 10470‐6689 R&M PATROL BOATS 1,842 20,000 ‐ ‐ (20,000) 10470‐6781 VEHICLE REPLACEM ‐ 190,666 150,000 273,222 82,556 62 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
11470 FUEL DOCK OPERATIONS 16,903 158,000 165,530 362,000 204,000 Salaries & Benefits ‐ ‐ ‐ ‐ ‐
11470‐3010 SALARIES REGULAR ‐ ‐ ‐ ‐ ‐
11470‐3016 SALARIES FUEL DOCK PT ‐ ‐ ‐ ‐ ‐
11470‐3030 OVERTIME REGULAR ‐ ‐ ‐ ‐ ‐
11470‐3040 FICA RETIREMENT ‐ ‐ ‐ ‐ ‐
11470‐3041 CALPERS UNFUNDED LIAB PMT ‐ ‐ ‐ ‐ ‐
11470‐3045 HEALTH/LIFE INSURANCE ‐ ‐ ‐ ‐ ‐
11470‐3050 WORKERS COMP ‐ ‐ ‐ ‐ ‐
11470‐3051 UNEMPLOYMENT INS ‐ ‐ ‐ ‐ ‐
11470‐3615 UNIFORMS ‐ ‐ ‐ ‐ ‐
Maintenance & Operations 16,903 108,000 109,009 112,000 4,000 11470‐3625 SPECIAL DEPT EXPENSE ‐ ‐ ‐ ‐ ‐
11470‐3628 MERCHANDISE ‐ ‐ ‐ ‐ ‐
11470‐4005 OFFICE SUPPLIES ‐ ‐ ‐ ‐ ‐
11470‐4010 COMMUNICATIONS ‐ ‐ ‐ ‐ ‐
11470‐4505 UTILITIES‐GENERAL ‐ ‐ 607 ‐ ‐
11470‐4515 UTILITIES‐ELECTRICI ‐ ‐ 402 ‐ ‐
11470‐4635 RENT‐CASINO FUEL TANKS ‐ 83,000 83,000 87,000 4,000 11470‐4641 RENT ‐ FIBER LINE ‐ IT ‐ ‐ ‐ ‐ ‐
11470‐5501 INSURANCE ‐ ‐ ‐ ‐ ‐
11470‐5510 TRAINING AND TRAVEL ‐ ‐ ‐ ‐ ‐
11470‐5512 FUEL DOCK TESTING 12,868 15,000 15,000 15,000 ‐ 11470‐5513 FUEL DOCK PERMITS 4,035 10,000 10,000 10,000 ‐ 11470‐5520 BANK AND CC FEES ‐ ‐ ‐ ‐ ‐
11470‐5600 GAS, DIESEL AND OIL ‐ ‐ ‐ ‐ ‐
11470‐5700 MAINTENANCE OF PREMISES ‐ ‐ ‐ ‐ ‐
11470‐5701 STORM DAMAGE ‐ ‐ ‐ ‐ ‐
Contract Services ‐ ‐ ‐ ‐ ‐
11470‐5005 PROFESSIONAL SERVICES ‐ ‐ ‐ ‐ ‐
Internal Services ‐ ‐ ‐ ‐ ‐
11470‐3046 INSURANCE OVERHEAD ALLOC ‐ ‐ ‐ ‐ ‐
11470‐3047 ADMIN OVERHEAD ALLOC ‐ ‐ ‐ ‐ ‐
Capital Outlay ‐ 50,000 56,521 250,000 200,000 11470‐6503 FUEL DOCK PUMP MAINT ‐ ‐ ‐ ‐
11470‐6504 R AND M ‐ FLOATS/WHARFS ‐ ‐ ‐ ‐
11470‐6509 CAP IMP FUEL DOCK ‐ ‐ ‐ ‐
11470‐6509A FLOAT PURCHASE FUEL DOCK ‐ ‐ ‐ ‐
11470‐6547 CAPITAL IMPROVEMENTS ‐ 50,000 56,521 250,000 200,000 63 CITY OF AVALON
Sewer Fund (Funds 107, 108, 110)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Total Revenues $2,811,970 $2,987,374 $3,218,001 $3,299,277 $3,363,648 $3,431,878 $3,510,332 Salaries &
Benefits 241,959 259,134 283,551 300,745 334,128 368,487 324,729 Maintenance &
Operations 375,218 483,685 443,677 393,177 526,950 376,450 535,175 Contract Services 1,270,839 1,298,342 1,381,563 1,565,629 1,708,000 1,760,500 2,017,500 Internal Service
Allocations 245,213 322,645 358,908 406,804 416,327 416,327 501,556 Capital Outlays 36,740 23,520 60,368 48,621 964,838 741,075 755,000 Total
Expenditures $2,169,968 $2,387,326 $2,528,067 $2,714,978 $3,950,243 $3,662,838 $4,133,960 8%
13%
50%
12%
17%
Sewer Fund Expenditures
Salaries & Benefits
Maintenance & Operations
Contract Services
Internal Service Allocations
Capital Outlays
64 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
SEWER
CHARGES FOR SERVICES 3,235,250 3,363,648 3,367,253 3,466,832 103,184 10725‐8560 ANNUAL USER CHARGE 2,267,006 2,367,407 2,367,407 2,438,429 71,022 10725‐8566 SEWER LATTERAL FEE 8,640 7,500 11,105 10,000 2,500 10725‐8567 ISLAND CO DISCHRG PERMIT ‐ ‐ ‐ ‐ ‐
10725‐8568 F.O.G. FEES 1,356 ‐ ‐ ‐ ‐
10825‐8560 ANNUAL USER CHARGE 638,832 658,803 658,803 678,567 19,764 11025‐8560 ANNUAL USER CHARGE 319,416 329,937 329,937 339,835 9,898 INTERGOVERNMENTAL, INVESTMENT AND OTHER 64,028 ‐ 64,625 43,500 43,500 10725‐9501 INTEREST INCOME ‐ ‐ ‐ ‐ ‐
10825‐9501 INTEREST INCOME 29,403 ‐ 29,677 20,000 20,000 11025‐9501 INTEREST INCOME 34,625 ‐ 34,947 23,500 23,500 TRANSFERS ‐ ‐ ‐ ‐ ‐
10725‐9979 TRSFRS IN‐GENERAL FUND ‐ ‐ ‐ ‐ ‐
65 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
SEWER
10725 SEWER SERVICE 2,322,334 2,584,228 2,518,329 2,914,759 330,530 Salaries & Benefits 90,753 80,237 112,338 76,745 (3,492) 10725‐3010 SALARIES REGULAR 67,363 58,160 96,570 61,232 3,072 10725‐3040 FICA RETIREMENT 7,682 9,026 10,412 9,396 370 10725‐3041 CALPERS UNFUNDED LIAB PMT 11,917 122 122 270 148 10725‐3045 HEALTH/LIFE INSURANCE 176 8,579 1,200 1,378 (7,201) 10725‐3050 WORKERS COMP 3,542 4,024 4,024 4,303 279
10725‐3051 UNEMPLOYMENT INS 73 326 10 166 (160)
10725‐3615 UNIFORMS ‐ ‐ ‐ ‐ ‐
Maintenance & Operations 327,121 480,775 330,275 484,000 3,225 10725‐3625 SPECIAL DEPT EXPENSE 349 775 775 1,000 225
10725‐4010 COMMUNICATIONS 461 2,500 2,500 2,500 ‐
10725‐4505 UTILITIES‐GENERAL 2,879 6,000 6,000 9,000 3,000 10725‐4515 UTILITIES‐ELECTRICITY 139,436 140,000 100,000 125,000 (15,000) 10725‐4530 UTILITIES ‐ GAS WTR DUMP 72,015 170,000 75,000 150,000 (20,000) 10725‐5502 MISCELLANEOUS FEES 23,207 35,000 30,000 35,000 ‐ 10725‐5701 STORM DAMAGE ‐ 10,500 ‐ 10,500 ‐ 10725‐5720 EMERGENCY MAINTENANCE 88,114 115,000 115,000 150,000 35,000 10750‐4010 COMMUNICATIONS 660 1,000 1,000 1,000 ‐
Contract Services 1,558,870 1,681,350 1,733,850 1,998,000 316,650 10725‐5005 PROFESSIONAL SERVICES 13,264 50,000 50,000 52,500 2,500 10725‐5007 PRO SRVCS‐C AND D ORDER 42,774 70,000 70,000 72,500 2,500 10725‐5009 PROF SRVCS‐H2S CONTROL 218,693 240,000 300,000 300,000 60,000 10725‐5017 PRO SRVCS‐FALCONER 52,800 60,000 60,000 60,000 ‐ 10725‐5030 CITY ATTORNEY RETAINER 1,395 13,000 5,500 13,000 ‐ 10725‐5109 ENVIRON STRATEGY CNSLTNTS 1,229,944 1,200,000 1,200,000 1,500,000 300,000 10725‐5124 ENVIRON ‐ MAINTANANCE ‐ ‐ ‐ ‐ ‐
10725‐6030 RETIREMENT OF PRINCIPAL ‐ 48,350 48,350 ‐ (48,350) Internal Services 345,589 341,866 341,866 356,014 14,147 10725‐3046 INSURANCE OVERHEAD ALLOC 107,532 99,601 99,601 88,833 (10,768) 10725‐3047 ADMIN OVERHEAD ALLOC 238,057 242,265 242,265 267,181 24,916 66 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
10750 SEWER SERVICE PUB WORKS 291,564 356,176 357,178 414,202 58,025 Salaries & Benefits 209,992 253,891 254,893 247,984 (5,907) 10750‐3010 SALARIES REGULAR 124,652 144,982 144,982 138,635 (6,347) 10750‐3030 OVERTIME REGULAR 3,471 3,500 4,502 4,199 699 10750‐3040 FICA RETIREMENT 21,720 25,820 25,820 25,231 (589) 10750‐3041 CALPERS UNFUNDED LIAB PMT 15,848 29,029 29,029 34,513 5,484 10750‐3045 HEALTH/LIFE INSURANCE 31,477 36,421 36,421 33,814 (2,607) 10750‐3050 WORKERS COMP 10,670 10,485 10,485 10,038 (447) 10750‐3051 UNEMPLOYMENT INS 330 1,629 1,629 389 (1,240) 10750‐3615 UNIFORMS 1,825 2,025 2,025 1,165 (860)
Maintenance & Operations 13,597 1,175 1,175 1,175 ‐ 10750‐3625 SPECIAL DEPT EXPENSE 1,250 1,175 1,175 1,175 ‐ 10750‐5502 MISCELLANEOUS FEES 12,348 ‐ ‐ ‐ ‐ Contract Services 6,759 26,650 26,650 19,500 (7,150) 10725‐6045 INTEREST EXPENSE 3,013 7,150 7,150 ‐ (7,150) 10750‐5184 SWRCB‐ANNUAL AUDIT SSMP 3,746 19,500 19,500 19,500 ‐ Internal Services 61,215 74,461 74,461 145,543 71,082 10750‐3046 INSURANCE OVERHEAD ALLOC ‐ ‐ ‐ ‐ ‐
10750‐3047 ADMIN OVERHEAD ALLOC ‐ ‐ ‐ ‐ ‐
10750‐5605 VEHICLE OVERHEAD ALLOC 61,215 74,461 74,461 145,543 71,082 10825 SEWER MAINT & DEVELPMENT 595 50,000 86,075 200,000 150,000 Capital Outlay 595 50,000 86,075 200,000 150,000 10825‐6521 SEWER CAPITAL IMPROVEMENT 595 50,000 86,075 200,000 150,000 10825‐6675 SCADA CAPITAL IMPROVEMENT ‐ ‐ ‐
10850 SEWER CAP IMPROV P/W 48,026 914,838 655,000 555,000 (359,838) Capital Outlay 48,026 914,838 655,000 555,000 (359,838) 10850‐6521 SEWER CAPITAL IMPROVEMENT 48,026 914,838 655,000 555,000 (359,838) 11025 WWTP MAINT & DEVELOPMENT 52,459 45,000 45,000 50,000 5,000 Maintenance & Operations 52,459 45,000 45,000 50,000 5,000 11025‐5700 MAINTENANCE OF PREMISES 52,459 45,000 45,000 50,000 5,000 67 CITY OF AVALON
Saltwater Fund (Funds 112, 113)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Total Revenues $835,254 $900,521 $906,952 $907,639 $902,325 $929,334 $942,883 Salaries &
Benefits 159,948 162,553 175,050 218,564 250,214 241,325 236,383 Maintenance &
Operations 7,933 2,914 2,442 2,774 7,655 10,139 8,050
Contract Services 415,020 282,183 314,687 351,093 335,060 330,060 393,500 Internal Service
Allocations 102,384 127,244 128,840 139,098 103,773 103,773 109,346 Capital Outlays 8,375 13,854 18,727 10,263 450,000 100,000 400,000 Total
Expenditures $693,659 $588,748 $639,746 $721,792 $1,146,702 $785,297 $1,147,279 19%
1%
33%
9%
38%
Saltwater Fund Expenditures
Salaries & Benefits
Maintenance & Operations
Contract Services
Internal Service Allocations
Capital Outlays
68 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
SALTWATER
CHARGES FOR SERVICES 880,880 902,325 902,325 924,883 22,558 11225‐8560 ANNUAL USER CHARGE 706,371 724,030 724,030 742,131 18,101 11225‐9605 MISCELLANEOUS 563 ‐ ‐ ‐ ‐
11325‐8560 ANNUAL USER CHARGE 173,946 178,295 178,295 182,752 4,457 INTERGOVERNMENTAL, INVESTMENT AND OTHER 26,759 ‐ 27,009 18,000 18,000 11225‐9501 INTEREST INCOME 26,759 ‐ 27,009 18,000 18,000 11325‐9501 INTEREST INCOME ‐ ‐ ‐ ‐ ‐
TRANSFERS ‐ ‐ ‐ ‐ ‐
11225‐9979 TRSFRS IN‐GENERAL FUND ‐ ‐ ‐ ‐ ‐
69 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
SALTWATER
11225 SALT WATER ADMINISTRATION 529,567 497,250 486,252 559,163 61,914 Salaries & Benefits 39,246 57,312 51,314 54,817 (2,495) 11225‐3010 SALARIES REGULAR 24,329 41,543 41,543 43,737 2,194 11225‐3040 FICA RETIREMENT 3,667 6,447 5,800 6,711 264
11225‐3041 CALPERS UNFUNDED LIAB PMT 8,512 87 87 193 106 11225‐3045 HEALTH/LIFE INSURANCE 334 6,128 1,000 984 (5,144) 11225‐3050 WORKERS COMP 2,352 2,874 2,874 3,073 199
11225‐3051 UNEMPLOYMENT INS 53 233 10 119 (114)
Maintenance & Operations 130 1,105 1,105 1,500 395 11225‐3625 SPECIAL DEPT EXPENSE ‐ 625 625 1,000 375
11225‐4010 COMMUNICATIONS 130 480 480 500 20
11225‐5720 EMERGENCY MAINTENANCE ‐ ‐ ‐ ‐ ‐
Contract Services 351,093 335,060 330,060 393,500 58,440 11225‐5005 PROFESSIONAL SERVICES 4,048 6,000 1,000 6,000 ‐ 11225‐5030 CITY ATTORNEY RETAINER ‐ ‐ ‐ ‐ ‐
11225‐5031 LEGAL EXPENSES ‐ ‐ ‐ ‐ ‐
11225‐5109 ENVIRON STRATEGY CNSLTNTS 327,985 310,000 310,000 387,500 77,500 11225‐5124 ENVIRON ‐ MAINTANANCE ‐ ‐ ‐ ‐ ‐
11225‐6030 RETIREMENT OF PRINCIPAL 15,970 15,970 15,970 ‐ (15,970) 11225‐6045 INTEREST EXPENSE 3,090 3,090 3,090 ‐ (3,090) Internal Services 139,098 103,773 103,773 109,346 5,573 11225‐3046 INSURANCE OVERHEAD ALLOC 35,844 24,171 24,171 21,558 (2,613) 11225‐3047 ADMIN OVERHEAD ALLOC 103,254 79,601 79,601 87,788 8,187 11250 SALT WATER ADMIN P/W 181,069 196,952 191,512 185,616 (11,336) Salaries & Benefits 179,318 192,902 190,012 181,566 (11,336) 11250‐3010 SALARIES REGULAR 112,889 111,683 114,483 102,993 (8,690) 11250‐3030 OVERTIME REGULAR 5,544 3,700 4,000 2,861 (839) 11250‐3040 FICA RETIREMENT 17,475 19,562 19,562 18,462 (1,100) 11250‐3041 CALPERS UNFUNDED LIAB PMT 10,512 19,342 19,342 23,030 3,688 11250‐3045 HEALTH/LIFE INSURANCE 23,538 27,700 22,867 25,558 (2,142) 11250‐3050 WORKERS COMP 7,863 8,043 8,043 7,439 (604)
11250‐3051 UNEMPLOYMENT INS 231 1,257 100 288 (969)
11250‐3615 UNIFORMS 1,265 1,615 1,615 935 (680)
Maintenance & Operations 1,751 4,050 1,500 4,050 ‐ 11250‐3625 SPECIAL DEPT EXPENSE 830 1,550 500 1,550 ‐
11250‐4010 COMMUNICATIONS 920 2,500 1,000 2,500 ‐
Internal Services ‐ ‐ ‐ ‐ ‐
11250‐3047 ADMIN OVERHEAD ALLOC ‐ ‐ ‐ ‐ ‐
11250‐3046 INSURANCE OVERHEAD ALLOC ‐ ‐ ‐ ‐ ‐
11325 SALT WATER MAINT & DEV 11,156 452,500 107,534 402,500 (50,000) Maintenance & Operations 893 2,500 7,534 2,500 ‐ 11325‐5700 MAINTENANCE OF PREMISES 893 2,500 7,534 2,500 ‐ Capital Outlay 10,263 450,000 100,000 400,000 (50,000) 11325‐6552 SALTWATER CAP IMPROVEMENT 10,263 450,000 100,000 400,000 (50,000)
CITY OF AVALON
Solid Waste Fund (Funds 131, 132)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Total Revenues $2,121,192 $2,045,696 $2,880,547 $2,944,641 $2,982,067 $3,128,838 $3,285,061 Salaries &
Benefits 32,477 54,800 61,952 23,462 27,071 27,487 28,860 Maintenance &
Operations 14,804 11,904 13,961 13,987 26,550 25,050 27,500 Contract Services 1,721,752 1,716,023 1,857,180 2,428,712 2,362,000 2,344,500 2,450,000 Internal Service
Allocations 130,380 174,385 204,611 220,835 186,064 186,064 195,882 Capital Outlays 475,927 537,848 260,571 251,445 784,385 596,000 973,880 Total
Expenditures $2,375,340 $2,494,960 $2,398,276 $2,938,442 $3,386,069 $3,179,101 $3,676,122 1% 1%
67%
5%
26%
Solid Waste Fund Expenditures
Salaries & Benefits
Maintenance & Operations
Contract Services
Internal Service Allocations
Capital Outlays
71 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
SOLID WASTE
CHARGES FOR SERVICES 2,777,546 2,977,067 2,972,887 3,180,561 203,495 13125‐8560 ANNUAL USER CHARGE 2,519,311 2,708,260 2,708,260 2,897,838 189,578 13125‐8564 CONSTRUCTION DEBRIS 73,298 70,000 65,820 ‐ 70,000 13225‐8560 ANNUAL USER CHARGE 184,937 198,807 198,807 212,724 13,916 INTERGOVERNMENTAL, INVESTMENT AND OTHER 154,511 ‐ 155,951 104,500 104,500 13125‐9501 INTEREST INCOME 48,823 ‐ 49,278 33,000 33,000 13225‐9501 INTEREST INCOME 105,688 ‐ 106,673 71,500 71,500 GRANT REVENUE 12,584 5,000 ‐ 103,880 98,880 13125‐8044 OIL RECYCLING GRANT 12,584 5,000 ‐ 103,880 98,880 TRANSFERS ‐ ‐ ‐ ‐ ‐
13125‐9979 TRSFRS IN‐GENERAL FUND ‐ ‐ ‐ ‐ ‐
72 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
SOLID WASTE
13125 SOLID WASTE ADMIN 2,687,782 2,968,569 2,824,101 3,191,742 223,173 Salaries & Benefits 23,462 27,071 27,487 28,860 1,789 13125‐3010 SALARIES REGULAR 13,948 15,800 16,225 16,859 1,059 13125‐3030 OVERTIME REGULAR 418 200 810 633 433
13125‐3040 FICA RETIREMENT 2,747 2,826 2,826 3,045 219
13125‐3041 CALPERS UNFUNDED LIAB PMT 1,832 3,186 3,186 3,875 689 13125‐3045 HEALTH/LIFE INSURANCE 3,315 3,486 3,000 3,110 (376) 13125‐3050 WORKERS COMP 1,145 1,107 1,151 1,230 123
13125‐3051 UNEMPLOYMENT INS 56 186 10 48 (138)
13125‐3615 UNIFORMS ‐ 280 280 60 (220)
Maintenance & Operations 13,793 16,050 16,050 17,000 950 13125‐3625 SPECIAL DEPT EXPENSE 107 50 50 500 450
13125‐4010 COMMUNICATIONS ‐ 250 250 500 250
13125‐4600 RENT‐GENERAL 13,686 15,750 15,750 16,000 250 Contract Services 2,428,712 2,362,000 2,344,500 2,450,000 88,000 13125‐5005 PROFESSIONAL SERVICES 4,550 5,000 5,000 5,000 ‐ 13125‐5030 CITY ATTORNEY RETAINER 29,893 10,000 10,000 10,000 ‐ 13125‐5046 HOUSEHOLD HAZARDOUS WASTE 100,376 57,500 40,000 ‐ (57,500) 13125‐5047 HAZARDOUS WASTE DISPOSAL 21,457 80,000 80,000 140,000 60,000 13125‐5064 SANITATION CONTRACT 2,258,389 2,200,000 2,200,000 2,285,000 85,000 13125‐5185 SWRCB ANNUAL PERMIT 14,047 9,500 9,500 10,000 500 Internal Services 220,835 186,064 186,064 195,882 9,818 13125‐3046 INSURANCE OVERHEAD ALLOC 57,351 44,165 44,165 39,391 (4,775) 13125‐3047 ADMIN OVERHEAD ALLOC 163,485 141,898 141,898 156,492 14,593 Capital Outlay 979 377,385 250,000 500,000 122,615 13125‐6547 CAPITAL IMPROVEMENTS 979 377,385 250,000 500,000 122,615 13225 SOLID WASTE INFRASTRUCTUR 250,660 417,500 355,000 484,380 66,880 Maintenance & Operations 194 10,500 9,000 10,500 ‐ 13225‐3578 BROWN BAGS 194 10,500 9,000 10,500 ‐ Capital Outlay 250,466 407,000 346,000 473,880 66,880 13225‐6547 CAPITAL IMPROVEMENTS ‐ 91,000 30,000 103,880 12,880 13225‐6569 LANDFILL CLOSURE FEE 250,466 316,000 316,000 370,000 54,000
CITY OF AVALON
Avalon Transit Fund (Fund 123)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Total Revenues $154,614 $191,776 $565,510 $377,169 $304,783 $268,420 $320,000 Salaries &
Benefits 21,919 28,471 29,463 37,073 42,034 40,310 45,275 Maintenance &
Operations 1,521 35,924 43,280 14,539 50,500 43,775 61,625 Contract Services 4,759 40,977 34,554 30,419 25,000 25,000 50,000 Internal Service
Allocations 111,341 123,761 129,978 235,241 123,754 123,754 153,639 Capital Outlays - - - - 60,000 - -
Total
Expenditures $139,541 $229,132 $237,274 $317,272 $301,287 $232,839 $310,539 14%
20%
16%
50%
0%
Avalon Transit Fund Expenditures
Salaries & Benefits
Maintenance & Operations
Contract Services
Internal Service Allocations
Capital Outlays
74 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
AVALON TRANSIT
CHARGES FOR SERVICES 88,527 100,000 63,637 110,000 10,000 12325‐8590 BUS FARE 53,394 100,000 ‐ ‐ (100,000) 12325‐8593 BUS CHARTER ‐ ‐ ‐ ‐ ‐
12325‐8595 DIAL‐A‐RIDE FARE 35,133 ‐ 63,637 110,000 110,000 12325‐8597 TAXI VOUCHER FARE ‐ ‐ ‐ ‐ ‐
12325‐9605 MISCELLANEOUS ‐ ‐ ‐ ‐ ‐
INTERGOVERNMENTAL, INVESTMENT AND OTHER (160) ‐ ‐ ‐ ‐ 12325‐9503 CASH OVER/SHORT (160) ‐ ‐ ‐ ‐
TRANSFERS 288,802 204,783 204,783 210,000 5,217 12325‐9976 TRSFRS IN‐TRANSPORTATION ‐ ‐ ‐ ‐ ‐
12325‐9979 TRSFRS IN‐GENERAL FUND 288,802 204,783 204,783 210,000 5,217 75 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
AVALON TRANSIT
12325 AVALON TRANSIT 317,272 301,287 232,839 310,539 9,252 Salaries & Benefits 37,073 42,034 40,310 45,275 3,242 12325‐3010 SALARIES REGULAR 23,033 21,908 22,439 23,135 1,228 12325‐3040 FICA RETIREMENT 4,169 4,288 3,915 4,585 297
12325‐3041 CALPERS UNFUNDED LIAB PMT 4,401 7,953 7,953 9,371 1,418 12325‐3045 HEALTH/LIFE INSURANCE 4,195 6,128 4,470 6,432 304 12325‐3050 WORKERS COMP 1,223 1,524 1,524 1,687 163
12325‐3051 UNEMPLOYMENT INS 53 233 10 65 (168)
Maintenance & Operations 14,539 50,500 43,775 61,625 11,125 12325‐3625 SPECIAL DEPT EXPENSE 1,173 ‐ ‐ 125 125
12325‐4005 OFFICE SUPPLIES ‐ ‐ ‐ ‐ ‐
12325‐4010 COMMUNICATIONS 195 500 500 500 ‐
12325‐4015 ADVERTISING 4,167 2,000 1,000 2,000 ‐
12325‐4505 UTILITIES‐GENERAL ‐ ‐ ‐ ‐ ‐
12325‐4515 UTILITIES‐ELECTRICITY ‐ ‐ ‐ ‐ ‐
12325‐5095 CHARTER SVCS ‐ ‐ ‐ ‐ ‐
12325‐5501 INSURANCE 200 35,000 34,775 40,000 5,000 12325‐5510 TRAINING AND TRAVEL 7,614 8,000 2,500 4,000 (4,000) 12325‐5610 VEHICLE/EQUIP MT AND RPR 1,190 5,000 5,000 15,000 10,000 Contract Services 30,419 25,000 25,000 50,000 25,000 12325‐5105 CONTRACTUAL SERVICES‐GEN 30,419 25,000 25,000 50,000 25,000 Internal Services 235,241 123,754 123,754 153,639 29,885 12325‐3046 INSURANCE OVERHEAD ALLOC ‐ ‐ ‐ ‐ ‐
12325‐3047 ADMIN OVERHEAD ALLOC 120,462 86,523 86,523 95,422 8,898 12325‐5605 VEHICLE OVERHEAD ALLOC 114,779 37,230 37,230 58,217 20,987 Capital Outlay ‐ 60,000 ‐ (60,000) 12325‐6781 VEHICLE REPLACEMENT ‐ 60,000 ‐ (60,000)
CITY OF AVALON
Internal Service Funds
General Administration – Elected (10110/10115)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 24,208 24,879 24,871 24,541 25,640 25,640 25,704 Maintenance &
Operations 1,009 5,069 13,856 11,238 24,000 24,000 24,000 Contract Services - - - - - - -
Total
Expenditures $25,217 $29,947 $38,726 $35,779 $49,640 $49,640 $49,704 General Administration – Legal (10120)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits - - - - - - -
Maintenance &
Operations - - 268 301 3,000 3,000 3,000
Contract Services 79,804 78,260 76,858 92,818 170,000 120,000 170,000 Total
Expenditures $79,804 $78,260 $77,125 $93,119 $173,000 $123,000 $173,000 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
INTERNAL SERVICES
10110 GENL ADMIN CITY COUNCIL 32,082 41,366 41,366 41,420 54 Salaries & Benefits 20,844 21,366 21,366 21,420 54 10110‐3010 SALARIES REGULAR 18,248 18,000 18,000 18,000 ‐ 10110‐3040 FICA RETIREMENT 1,386 1,375 1,375 1,375 ‐
10110‐3045 HEALTH/LIFE INSU 170 750 750 780 30
10110‐3050 WORKERS COMP 1,039 1,241 1,241 1,265 24
Maintenance & Operations 11,238 20,000 20,000 20,000 ‐ 10110‐5505 MEMBERSHIP AND DUES ‐ ‐ ‐ ‐ ‐
10110‐5510 TRAINING AND TRAVEL 11,238 20,000 20,000 20,000 ‐ 10115 GEN ADM CITY TREASURER 3,698 8,274 8,274 8,284 10 Salaries & Benefits 3,698 4,274 4,274 4,284 10 10115‐3010 SALARIES REGULAR 3,242 3,600 3,600 3,600 ‐
10115‐3040 FICA RETIREMENT 248 275 275 275 ‐
10115‐3045 HEALTH/LIFE INSU ‐ 150 150 156 6
10115‐3050 WORKERS COMP 208 249 249 253 4
Maintenance & Operations ‐ 4,000 4,000 4,000 ‐ 10115‐5505 MEMBERSHIP AND DUES ‐ ‐ ‐ ‐ ‐
10115‐5510 TRAINING AND TRAVEL ‐ 4,000 4,000 4,000 ‐
10120 GEN ADM CITY ATTORNEY 93,119 173,000 123,000 173,000 ‐ Maintenance & Operations 301 3,000 3,000 3,000 ‐ 10120‐5510 TRAINING AND TRAVEL 301 3,000 3,000 3,000 ‐
Contract Services 92,818 170,000 120,000 170,000 ‐ 10120‐5030 CITY ATTORNEY RETAINER 92,818 170,000 120,000 170,000 ‐ 78 CITY OF AVALON
Internal Service Funds
General Administration – Administration (10125)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 1,027,676 1,446,252 1,024,751 1,098,201 1,467,751 1,444,031 1,645,547 Maintenance &
Operations 65,516 45,936 63,611 73,201 87,375 69,527 96,500 Contract Services 2,950 13,050 15,650 545 1,350 1,350 2,000 Total
Expenditures $1,096,142 $1,505,238 $1,104,012 $1,171,947 $1,556,476 $1,514,908 $1,744,047 General Administration – Finance (10130)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 334,244 419,738 465,650 528,831 586,322 586,322 681,620 Maintenance &
Operations 45,710 52,309 57,626 72,133 76,000 68,500 81,000 Contract Services 56,885 66,197 62,279 70,281 81,000 81,000 90,000 Total
Expenditures $436,839 $538,244 $585,555 $671,244 $743,322 $735,822 $852,620 79 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
10125 GEN ADM ADMINISTRATION 1,171,947 1,556,476 1,514,908 1,718,574 162,098 Salaries & Benefits 1,098,201 1,467,751 1,444,031 1,620,074 152,323 10125‐3010 SALARIES REGULAR 704,342 939,347 916,351 1,035,063 95,716 10125‐3030 OVERTIME REGULAR 2,351 2,875 3,127 6,041 3,166 10125‐3040 FICA RETIREMENT 116,325 158,776 158,776 176,879 18,103 10125‐3041 CALPERS UNFUNDED LIAB PMT 133,883 152,698 151,722 193,205 40,507 10125‐3045 HEALTH/LIFE INSURANCE 87,413 128,499 128,499 129,172 673 10125‐3050 WORKERS COMP 45,775 76,186 76,186 74,947 (1,239) 10125‐3051 UNEMPLOYMENT INS 1,511 7,395 7,395 2,892 (4,503) 10125‐3615 UNIFORMS 6,600 1,975 1,975 1,875 (100)
Maintenance & Operations 73,201 87,375 69,527 96,500 9,125 10125‐3515 ELECTION EXPENSE 16,896 20,000 ‐ 20,000 ‐ 10125‐3625 SPECIAL DEPT EXPENSE 12,598 9,375 9,375 10,000 625 10125‐4005 OFFICE SUPPLIES 380 ‐ ‐ ‐ ‐
10125‐4010 COMMUNICATIONS 3,994 5,500 5,500 5,500 ‐
10125‐4610 RENT‐COPIER ‐ ‐ ‐ ‐ ‐
10125‐5505 MEMBERSHIP AND DUES 20,730 32,000 32,000 34,000 2,000 10125‐5510 TRAINING AND TRAVEL 11,013 10,500 10,500 15,000 4,500 10125‐5511 TRAVEL ‐ CITY MANAGER 2,597 3,000 5,152 5,000 2,000 10125‐5600 GAS, DIESEL AND OIL 4,992 7,000 7,000 7,000 ‐ Contract Services 545 1,350 1,350 2,000 650 10125‐5005 PROFESSIONAL SERVICES 545 1,350 1,350 2,000 650 10130 GEN ADM FINANCE 671,244 743,322 735,822 852,620 109,298 Salaries & Benefits 528,831 586,322 586,322 681,620 95,298 10130‐3010 SALARIES REGULAR 365,044 385,208 385,208 446,449 61,241 10130‐3030 OVERTIME REGULAR 1,732 2,400 2,400 10,838 8,438 10130‐3040 FICA RETIREMENT 50,948 63,427 63,427 73,567 10,140 10130‐3041 CALPERS UNFUNDED LIAB PMT 26,866 31,155 31,155 39,194 8,039 10130‐3045 HEALTH/LIFE INSURANCE 60,556 71,838 71,838 76,999 5,161 10130‐3050 WORKERS COMP 22,722 26,816 26,816 32,133 5,317 10130‐3051 UNEMPLOYMENT INS 963 4,278 4,278 1,240 (3,038) 10130‐3615 UNIFORMS ‐ 1,200 1,200 1,200 ‐
Maintenance & Operations 72,133 76,000 68,500 81,000 5,000 10130‐3625 SPECIAL DEPT EXPENSE 16,004 6,000 4,000 6,000 ‐ 10130‐4010 COMMUNICATIONS 2,679 4,000 3,500 4,000 ‐
10130‐5006 MONTHLY SOFTWARE CHRGS 47,454 55,000 55,000 60,000 5,000 10130‐5505 MEMBERSHIP AND DUES 285 1,000 1,000 1,000 ‐
10130‐5510 TRAINING AND TRAVEL 5,711 10,000 5,000 10,000 ‐ Contract Services 70,281 81,000 81,000 90,000 9,000 10130‐5005 PROFESSIONAL SERVICES 70,281 81,000 81,000 90,000 9,000
CITY OF AVALON
Internal Service Funds
General Administration – General Government (10135)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 181,094 195,987 200,687 192,271 225,000 225,000 225,000 Maintenance &
Operations 197,561 176,214 192,702 240,460 270,720 266,627 332,500 Contract Services 179,715 302,861 266,135 338,771 424,775 409,312 390,000 Capital Outlays 21,245 9,177 - - 100,000 100,000 50,000 Total
Expenditures $579,614 $684,240 $659,524 $771,502 $1,020,495 $1,000,939 $997,500 1%
5%
46%
22%
26%
General Administration Fund Expenditures
Elected
Legal
Administration
Finance
General Government
81 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
10135 GEN ADM GEN GOVERNMENT 771,502 1,020,495 1,000,939 997,500 (22,995) Salaries & Benefits 192,271 225,000 225,000 ‐ 225,000 10135‐3065 EMPLOYEE BENEFITS SPECIAL 192,271 225,000 225,000 225,000 ‐ Maintenance & Operations 240,460 270,720 266,627 332,500 61,780 10135‐3525 YLW JACKET/PEST CTRL ‐ ‐ ‐ ‐ ‐
10135‐3625 SPECIAL DEPT EXPENSE 35,954 30,000 30,000 31,500 1,500 10135‐4005 OFFICE SUPPLIES 37,289 35,000 32,500 35,000 ‐ 10135‐4010 COMMUNICATIONS 22,492 34,720 30,000 30,000 (4,720) 10135‐4015 ADVERTISING 9,753 14,000 14,000 12,500 (1,500) 10135‐4505 UTILITIES‐GENERAL 10,242 15,000 15,000 22,500 7,500 10135‐4515 GOVERNMENT UTILITIES‐ELECTRI 46,122 60,000 60,000 65,000 5,000 10135‐4516 UTILITIES ‐ INTERNET 13,436 15,000 18,127 27,000 12,000 10135‐4610 RENT‐COPIER 8,595 10,000 10,000 10,000 ‐ 10135‐4615 RENT‐MAIL MACHINE 3,096 9,000 9,000 9,000 ‐
10135‐5510 TRAINING AND TRAVEL ‐ ‐ ‐ ‐ ‐
10135‐5520 BANK AND CC FEES 11,246 20,000 20,000 20,000 ‐ 10135‐5700 MAINTENANCE OF PREMISES 42,182 28,000 28,000 70,000 42,000 10135‐5721 EMERGENCY MAINT ‐ COVID 53 ‐ ‐ ‐ ‐
Contract Services 338,771 424,775 409,312 390,000 (34,775) 10135‐5005 PROFESSIONAL SERVICES 117,556 123,000 115,000 75,000 (48,000) 10135‐5010 ACCOUNTING AND AUDITING 92,009 100,775 100,775 110,000 9,225 10135‐5018 PROF SRVCS‐IT 66,165 90,000 60,000 25,000 (65,000) 10135‐5020 OPERATION COSTS‐IT 63,042 111,000 133,537 180,000 69,000 Capital Outlay ‐ 100,000 100,000 50,000 (50,000) 10135‐6611 M AND E COMPUTERS ‐ 100,000 100,000 50,000 (50,000) 82 CITY OF AVALON
Internal Service Funds
Insurance (Fund 118)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits (4,246) (4,319) (4,622) (3,141) - - -
Maintenance &
Operations 451,468 582,110 657,553 755,460 932,965 932,965 960,260 Contract Services 167,964 197,924 266,678 143,783 114,000 114,000 120,000 Total
Expenditures $615,186 $775,715 $919,610 $896,102 $1,046,965 $1,046,965 $1,080,260 Vehicle Maintenance (138)
Expenditures FY21
Actual
FY22
Actual
FY23
Actual
FY24
Actual
FY25
Amended
Budget
FY25
Estimate
FY26
Proposed
Salaries &
Benefits 147,782 195,033 200,078 245,122 311,045 311,045 340,341 Maintenance &
Operations 133,189 190,808 207,833 272,356 283,560 309,227 259,000 Contract Services - - - - - - -
Capital Outlays (28,492) - - 5,385 215,000 215,000 565,000 Total
Expenditures $252,479 $385,841 $407,911 $522,862 $809,605 $835,272 $1,164,341 83 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
INTERNAL SERVICES
INTERGOVERNMENTAL, INVESTMENT AND OTHER 162,818 ‐ 387,933 33,000 33,000 11825‐7555 RETRO PREMIUM ADJU ‐ ‐ ‐ ‐ ‐
11825‐9501 INTEREST INCOME 29,332 ‐ 29,605 20,000 20,000 11825‐9605 MISCELLANEOUS 75,100 ‐ 318,039 ‐ ‐ 13825‐9605 MISCELLANEOUS 38,999 ‐ 20,720 ‐ ‐ 13825‐9501 INTEREST INCOME 19,387 ‐ 19,568 13,000 13,000 INTERNAL SERVICES 4,529,449 5,754,239 4,988,507 5,861,472 107,233 10125‐8537 ADMIN OVERHEAD‐CITY 2,868,154 3,542,933 3,424,309 3,816,871 273,938 11825‐8517 INSURANCE ‐ OVERHEAD CITY 896,102 1,046,965 728,926 880,260 (166,705) 13825‐8585 VEHICLE OVERHEAD ALLOC 765,193 1,164,341 835,272 1,164,341 ‐ 84 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
11830 INSURANCE ADMINISTRATION 896,102 1,046,965 1,046,965 1,080,260 33,295 Salaries & Benefits (3,141) ‐ ‐ ‐ ‐
11830‐3045 HEALTH/LIFE INSURANCE (3,141) ‐ ‐ ‐ ‐ Maintenance & Operations 755,460 932,965 932,965 960,260 27,295 11830‐5501 INSURANCE 709,154 897,965 897,965 925,260 27,295 11830‐5515 RESERVE FOR CLA (11,686) 25,000 25,000 25,000 ‐ 11830‐5517 CLAIMS PAYABLE 57,992 10,000 10,000 10,000 ‐ Contract Services 143,783 114,000 114,000 120,000 6,000 11830‐5030 CITY ATTORNEY RETAINER 89,988 64,000 64,000 70,000 6,000 11830‐5031 LEGAL EXPENSES 53,795 50,000 50,000 50,000 ‐ 11830‐5186 CA DPT TOX SUB ‐ ‐ ‐ ‐ ‐
13825 VEH MAINT/RPLCMNT ADMIN 522,862 809,605 835,272 1,164,341 354,736 Salaries & Benefits 245,122 311,045 311,045 340,341 29,296 13825‐3010 SALARIES REGULAR 156,761 190,697 190,697 207,292 16,595 13825‐3030 OVERTIME REGULAR 3,886 9,000 9,000 7,773 (1,227) 13825‐3040 FICA RETIREMENT 24,647 30,284 30,284 32,766 2,482 13825‐3041 CALPERS UNFUNDED LIAB PMT ‐ 400 400 914 514 13825‐3045 HEALTH/LIFE INSURANCE 44,884 59,370 59,370 71,700 12,330 13825‐3050 WORKERS COMP 11,457 14,204 14,204 15,113 909 13825‐3051 UNEMPLOYMENT INS 419 2,790 2,790 583 (2,207) 13825‐3615 UNIFORMS 3,068 4,300 4,300 4,200 (100)
Maintenance & Operations 272,356 283,560 309,227 259,000 (24,560) 13825‐3545 SAFETY SUPPLIES ‐ ‐ ‐ ‐ ‐
13825‐3620 SMALL TOOLS 7,807 6,000 7,817 5,000 (1,000) 13825‐3625 SPECIAL DEPT EXPENSE 6,875 8,900 8,900 5,000 (3,900) 13825‐4010 COMMUNICATIONS 1,752 3,660 3,660 4,000 340
13825‐4620 RENT‐GARAGE FACILITY 78,312 90,000 113,850 90,000 ‐ 13825‐5510 TRAINING AND TRAVEL 399 5,000 5,000 5,000 ‐
13825‐5610 VEHICLE/EQUIP MT AND RPR 177,211 170,000 170,000 150,000 (20,000) Capital Outlay 5,385 215,000 215,000 565,000 350,000 13825‐6689 R&M PATROL BOATS ‐ ‐ ‐ ‐
13825‐6781 VEHICLE REPLACEMENT 5,385 215,000 215,000 565,000 350,000 85 CITY OF AVALON
Successor Agency
86 City of Avalon
Fiscal Year 2025‐2026 Budget
Expenditure Detail
FY24
Actual
FY25 Revised
Budget
FY25
Estimate
FY26
Budget
Budget
Comparison
87 City of Avalon
Fiscal Year 2025‐2026 Budget
Revenue Detail
Row Labels FY24
Actual
FY25
Budget FY25 Estimate
FY26
Budget
Change from
PY Budget
SUCCESSOR AGENCY
TAXES 2,199,802 2,259,000 2,259,000 2,259,000 ‐ 20025‐7085 RPTTF LAC DIST‐EO/ADMIN 2,199,802 2,259,000 2,259,000 2,259,000 ‐ 20025‐7086 PAE ON ROPS ‐ ‐ ‐ ‐ ‐
INTERGOVERNMENTAL, INVESTMENT AND OTHER 16,505 ‐ 16,505 10,000 10,000 20025‐9501 INTEREST INCOME 16,505 ‐ 16,505 10,000 10,000 88 CITY OF AVALON
Capital Improvements
89 City of Avalon
Capital Improvement Program
Fire Department
Fund No. Page No. Project Number Description Account Number Prior Years FY 2025-26 FY27-35 Total Budget Grants Net City Cost Current Projects
102 2 234501 Vehicle Replacement - Fire 10245-6871 250,000 770,000 4,212,000 5,232,000 650,000 4,582,000 102 3 244504 Fire Station Upgrades 10245-6547 0 130,000 0 130,000 0 130,000 102 4 254501 Radios 10245-6547 0 100,000 0 100,000 0 100,000 Planned Future Additions
102 5 245503 Fire Station Training Tower 10245-6547 0 0 500,000 500,000 0 500,000 102 6 245502 Fire Station Training Room 10245-6547 0 0 560,000 560,000 0 560,000 102 7 245501 Self-Contained Breathing Appar 10245-6871 335,093 0 500,000 835,093 0 835,093 Total Project 250,000 1,000,000 5,272,000 6,522,000 650,000 5,872,000 Grants - 650,000 - - - -
Net Project $ 250,000 $ 350,000 $ 5,272,000 $ 6,522,000 $ 650,000 $ 5,872,000 FIRE DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 90 Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification: Public Safety; Reduction in annual maintenance costsProject Comments: Annual operating budget information pending from Garage 102 45 6781 Reserves 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 Asset Name Item Description Acquisition Date Acquisition Cost Remaining Life Replacement CostEngine 1 2012 Ford F450 1/1/2013 130,000 10 200,000 320,000 Engine 2 1999 Freightliner 6/23/1999 300,000 3 800,000 880,000 Truck 3 1988 E-1 1/1/1988 200,000 2 1,200,000 720,000 780,000 Rescue 4 2024 Ford E-350 5/19/2024 244,840 10 489,680
Rescue 6 2000 Ford Road Rescue 1/1/2002 50,000 2 160,000 192,000Engine 7 2001 West States 1/1/2002 300,000 3 800,000 560,000 600,000 Utility 9 2007 Ford F150 4x4 1/1/2008 65,000 10 100,000 160,000 Command 1 2004 Chevy Suburban 1/1/2005 60,000 2 120,000 120,000 2025 Honda Pioneer 1000 4/1/2025 35,000 10 70,000 35,000 2025 Pierce International W 12/31/2025 700,000 10 1,000,000 650,000 0 250,000 770,000 880,000 912,000 780,000 560,000 600,000 480,000000 Fund Dept Object Code
138 25 5610-VEHICLE/EQUIP MT AND RPR 0 0 50,000 50,000 50,000 60,000 60,000 60,000 70,000 70,000 70,000 80,000 Operating Total : 0 0 50,000 50,000 50,000 60,000 60,000 60,000 70,000 70,000 70,000 80,000 Revenues
Fund Acct Description
10225 8043 8043-FIRE GRANT 0 650,00000000000030125 7536 7536-DEVELOPMENT FEES - FIRE 22,79813825 7536 7536-DEVELOPMENT FEES - FIRE 18,750 Revenue Totals: 41,548 0 650,000000000000
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
July 1, 2022
234501
Vehicle Replacement - Fire
Machinery and equipment
Fire Protection
102-GENERAL FUND
45-FIRE
6781-VEHICLE REPLACEMENT
Mike Alegria, Fire Chief
Operating Budget
Vehicle Replacement for Fire Department Fleet; Remaining Life and Replacement cost estimates provided by Fire Chief; Upon the end of the remaining life, the Vehicle Replacement Schedule assumes a 15 year useful life for new Engines and Ladder Trucks (with the replacement cost +75% over the 15 years); All other vehicles include a 10 year replacement schedule with a replacement cost increase of +50% over the 10 years. 10245-6781
June 30, 2033
2023
Vehicle Replacement
2 of 7
91 Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 45 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND102-GENERAL FUND102-GENERAL FUND 27,500 10,000 100,000 500,000 30,000 30,000
Project Total : 27,500 40,000 130,000 0 0 0 0 0 0 0 500,000 0 Fund Dept
102 27,50000000000000
Operating Total : 27,50000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Buildings and improvements
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
244504
Fire Station Upgrades
3 - Fire Protection
102-GENERAL FUND
45-FIRE
6547-CAPITAL IMPROVEMENTS
Mike Alegria, Fire Chief
July 1, 2023
June 30, 2032
2024
Upgrades to fire station include new interior and exterior painting ($100,000), new flooring and lighting ($30,000) Project Budget
10 Prelim Design/Study40 Design50 Construction
10245-6547
Operating Budget
Object Code
Grants
Description
3 of 7
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 45 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND 97,818 100,000 150,000
Project Total : 0 97,818 100,000 0 0 0 0 0 0 0 0 150,000 Fund Dept
102 0 97,8180000000000
Operating Total : 0 97,8180000000000
* thru Fiscal Year 2023-2024
Fund
10225 00000000000
Grants Total: 000000000000
Grants
Description
8043-FIRE GRANT
Project Budget
30 Acquisition
10245-6547
Operating Budget
Object Code
New radios allow the ability to interoperate with LA County Fire and Sherriffs as well as any mutial aid partners in the event of a major incident or disaster 3 - Fire Protection
102-GENERAL FUND
45-FIRE
6547-CAPITAL IMPROVEMENTS
Mike Alegria, Fire Chief
July 1, 2023
June 30, 2025
2025
Department received 20 Motorola APX 7000 Multiband P25 Radios from LA County; Requesting purchase of an additional 10 new radios as back-ups to replace existing stock as radios are damaged in service.Public Safety Machinery and equipment
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
254501
Radios
4 of 7
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 45 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND102-GENERAL FUND102-GENERAL FUND 500,000 Project Total : 0 0 0 0 0 0 500,000 0 0 0 0 0
Fund Dept
102 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Buildings and improvements
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
244503
Fire Station Training Tower
3 - Fire Protection
102-GENERAL FUND
45-FIRE
6547-CAPITAL IMPROVEMENTS
Mike Alegria, Fire Chief
July 1, 2023
June 30, 2028
2024
Fire Classroom
Construction of drill tower as part of training facility for firefightersPublic Safety Project Budget
10 Prelim Design/Study40 Design50 Construction
10245-6547
Operating Budget
Object Code
Grants
Description
5 of 7
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 45 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND 10,000
102-GENERAL FUND 50,000102-GENERAL FUND 500,000
Project Total : 0 0 0 0 60,000 500,000 0 0 0 0 0 0
Fund Dept
102 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2022-2023
Fund
00000000000
Grants Total: 000000000000
Buildings and improvements
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
244502
Fire Station Training Room
Grant funds previously available for construction of EOCs 3 - Fire Protection
102-GENERAL FUND
45-FIRE
6547-CAPITAL IMPROVEMENTS
Mike Alegria, Fire Chief
July 1, 2023
June 30, 2027
2024
Fire Training Tower
Construction of new fire training classroom that would also serve as the Emergency Operations Center (EOC) to provide a centralized space to coordinate and direct emergency effort responses.
Public Safety
Project Budget
10 Prelim Design/Study40 Design50 Construction
10245-6547
Operating Budget
Object Code
Grants
Description
6 of 7
95 Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 45 6781 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND 335,093 500,000
Project Total : 0 335,093 0 0 0 0 0 0 0 0 0 500,000
Fund Dept
102 0 335,093 0 0 0 0 0 0 0 0 0 0
Operating Total : 0 335,093 0 0 0 0 0 0 0 0 0 0
* thru Fiscal Year 2023-2024
Fund
10225 00000000000
Grants Total: 000000000000
Machinery and equipment
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
244501
Self-Contained Breathing Appar
3 - Fire Protection
102-GENERAL FUND
45-FIRE
6781-VEHICLE REPLACEMENT
Mike Alegria, Fire Chief
July 1, 2023
June 30, 2025
2024
Device worn by firefighters to provide breathable air in an atmosphere that is immediately dangerous to life or health.Current SCBAs to expire during Fiscal Year 2024-25 Project Budget
30 Acquisition
10245-6781
Operating Budget
Object Code
Grants
Description
8043-FIRE GRANT
7 of 7
96 City of Avalon
Capital Improvement Program
Recreation Department
Fund No. Page No. Project Number Description Account Number Prior Years FY 2025-26 FY27-35 Total Budget Grants Net City Cost Current Projects
102 2 266501 JMF Field 10265-6547 0 135,000 370,000 520,000 0 520,000 102 3 180002 JMF Improvements 10265-6547 90,000 75,000 95,000 260,000 0 260,000 102 4 256501 Avalon Kids Park Improvements 10265-6547 0 50,000 0 50,000 0 50,000 102 5 256502 Tremont Hall Improvements 10265-6547 0 85,000 0 85,000 0 85,000 102 6 256503 Knabe Park Improvements 10265-6547 0 65,000 0 65,000 0 65,000 102 7 206501 City Park Improvements 10265-6547 0 15,000 165,000 180,000 0 180,000 Planned Future Additions
102 8 246502 Court of Dreams 10265-6547 10,596 0 0 10,596 0 10,596 102 9 206504 Dog Park 10265-6547 0 0 162,000 162,000 0 162,000 102 10 206503 Community Center 10265-6547 11,047 0 11,000,000 11,011,047 0 11,011,047 102 11 246501 Swimming Facility 10265-6547 11,047 0 4,900,000 4,911,047 0 4,911,047 102 12 246501 Casino Point Dive Park 10265-6547 0 0 150,000 150,000 0 150,000 102 13 246503 Lover's Cove Improvements 10265-6547 0 0 150,000 150,000 0 150,000 102 14 256504 Palapa Beach Improvements 10265-6547 0 0 0 0 0 0 102 15 206502 Per Capita Grant Projects 10265-6547 229,404 0 0 229,404 176,250 53,154 Total Project 11,047 425,000 5,200,000 5,211,047 - 5,211,047 Grants - - - - - -
Net Project $ 11,047 $ 425,000 $ 5,200,000 $ 5,211,047 $ - $ 5,211,047 RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 97 Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 65 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND 1,062,357 135,000 85,000 90,000 90,000 100,000 100,000 100,000 100,000 100,000 100,000 Project Total : 1,062,357 0 135,000 85,000 90,000 90,000 100,000 100,000 100,000 100,000 100,000 100,000 Fund Dept
102 65 0 0 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Operating Total : 0 0 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 * thru Fiscal Year 2023-2024
Fund 10225-8101
10225 000000000000
Grants Total: 000000000000
Improvements other than buildings
RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 2025-26 Budget
Capital Project Request Form
180002
JMF Improvements
No
102-GENERAL FUND
65-RECREATION
6547-CAPITAL IMPROVEMENTS
David Hart, Community Services Manager
July 1, 2017
June 30, 2024
2017
City Park Improvements
Construction/conversion of Joe Machado Field (JMF) to synthetic multi-purpose requiring lease purchase agreement to finance project; Final lease payment paid in FY24; however, replacement will be required in the next five years; Annual allocations to dedicate funds for eventual replacement during Fiscal Year 2029-30.Public Benefit Project Budget
90 Contingency50 Construction50 Construction
10265-6547
Operating Budget
Object Code
Grants
Description
8101-LA COUNTY PARKS GRANTS
2 of 14
98 Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 65 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND 90,000
75,000
20,00075,000
Project Total : 0 90,000 75,000 95,000 0 0 0 0 0 0 0 0
Fund Dept
102 65 0 0 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Operating Total : 0 0 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 * thru Fiscal Year 2023-2024
Fund 10225-8101
10225 000000000000
Grants Total: 000000000000
10265-6547
Operating Budget
Object Code
June 30, 2024
2017
City Park Improvements
Additional improvements to Joe Machado Field include new roofing for existing buildings (~$75,000) in FY26. Other improvements include restroom refurbishment (~$20,000) and shade structures over bleachers (~$75,000) in FY27. Future improvements under consideration include a new bullpen and batting cage under the existing bleachers (TBD).Public Benefit Project Budget
50 Construction
July 1, 2017
RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 2025-26 Budget
Capital Project Request Form
180002
JMF Improvements
Improvements other than buildings
No
102-GENERAL FUND
65-RECREATION
6547-CAPITAL IMPROVEMENTS
David Hart, Community Services Manager
Grants
Description
8101-LA COUNTY PARKS GRANTS
3 of 14
99 Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 65 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND102-GENERAL FUND102-GENERAL FUND 45,000 50,000
280,000
Project Total : 0 0 50,000 45,000 0 280,000 0 0 0 0 0
Fund Dept
102 0000000000 0
Operating Total : 0000000000 0
* thru Fiscal Year 2023-2024
Fund
0 0000000 0
Grants Total: 0000000000 0
Machinery and equipment
RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 2025-26 Budget
Capital Project Request Form
256501
Avalon Kids Park Improvements
5 - Government & Public Facilities
102-GENERAL FUND
65-RECREATION
6547-CAPITAL IMPROVEMENTS
David Hart
July 1, 2024
June 30, 2026
2025
Knabe Park
Avalon Kids Park improvements include rebuilding gazebo (FY26), rehabilitation of restroom facilities (FY27), and improvements to the Fit Park at a later date (subject to successful grant application).
Project Budget
10 Prelim Design/Study40 Design50 Construction
10265-6547
Operating Budget
Object Code
Grants
Description
4 of 14
100
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 65 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND102-GENERAL FUND102-GENERAL FUND 15,000 85,000
Project Total : 0 15,000 85,000 0 0 0 0 0 0 0 0
Fund Dept
102 0000000000 0
Operating Total : 0000000000 0
* thru Fiscal Year 2023-2024
Fund
0 0000000 0
Grants Total: 0000000000 0
Machinery and equipment
RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 2024-25 Budget
Capital Project Request Form
256502
Tremont Hall Improvements
5 - Government & Public Facilities
102-GENERAL FUND
65-RECREATION
6547-CAPITAL IMPROVEMENTS
David Hart
July 1, 2024
June 30, 2026
2025
Improvements to Tremont Hall facility include bathroom renovation ($25,000), Kitchen renovation ($45,000), and lighting improvements ($15,000) in FY26.
Project Budget
10 Prelim Design/Study40 Design50 Construction
10265-6547
Operating Budget
Object Code
Grants
Description
5 of 14
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 65 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND102-GENERAL FUND102-GENERAL FUND 30,000 65,000 50,000 150,000 Project Total : 0 30,000 65,000 0 0 50,000 0 0 0 0 150,000 Fund Dept
102 0000000000 0
Operating Total : 0000000000 0
* thru Fiscal Year 2023-2024
Fund
0 0000000 0
Grants Total: 0000000000 0
Machinery and equipment
RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 2025-26 Budget
Capital Project Request Form
256503
Knabe Park Improvements
5 - Government & Public Facilities
102-GENERAL FUND
65-RECREATION
6547-CAPITAL IMPROVEMENTS
David Hart
July 1, 2024
June 30, 2026
2025
Avalon Kids Park
Improvements to Knabe Park included resurfacing of the pour-in-place playground flooring at Knabe Park (FY25). Future improvements include new astroturf landscaping ($25,000), Veterans Park Gazebo Trellis replacement ($30,000), and Lighting improvements ($10,000).Public safety Project Budget
10 Prelim Design/Study40 Design50 Construction
10265-6547
Operating Budget
Object Code
Grants
Description
6 of 14
102
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 65 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND 10,000102-GENERAL FUND 15,000 45,000 110,000 Project Total : 0 0 15,000 45,000 0 0 0 0 120,000 0 0 0 Fund Dept
102 0 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Operating Total : 0 0 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 * thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
10265-6547
Operating Budget
Object Code
July 1, 2022
June 30, 2030
2019
City Park Improvements
Enhancements and upgrades to existing public facilities at the Avalon City Park including the following potential improvements identified in the Recreation Master Plan: Open Lawn / Turf Area, Picnic / BBQ Area, Public Art / Sculptures, Public Restrooms, Dog Park, Community Garden; Improvements proposed for FY26 include tables and umbrellas for lawn area and new toddler playground equipment in FY27.Recreation Master PlanNot eligible for most grant funding opportunities due to current lease Project Budget
40 Design50 Construction
David Hart, Community Services Manager
RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 2025-26 Budget
Capital Project Request Form
206501
City Park Improvements
Buildings and improvements
Parks and Recreation
102-GENERAL FUND
65-RECREATION
6547-CAPITAL IMPROVEMENTS
Grants
Description
7 of 14
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 65 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND102-GENERAL FUND 10,596
Project Total : 0 10,596 0 0 0 0 0 0 0 0 0
Fund Dept
102 00000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Improvements other than buildings
RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 2025-26 Budget
Capital Project Request Form
246502
Court of Dreams
Parks and Recreation
102-GENERAL FUND
65-RECREATION
6547-CAPITAL IMPROVEMENTS
David Hart, Community Services Manager
July 1, 2032
June 30, 2033
2024
City Park Improvements
Enhancements and upgrades to existing public facilities at the Avalon Skatepark including the following potential improvements identified in the Recreation Master Plan: Skate Structure upgrades, Pickleball Upgrades, Skate Rink, Bicycle Training Facility, Public Art / Sculptures, Lighting, Perimeter Fencing, Drinking Fountain, General Improvements; Lighting and Cameras in FY25 Recreation Master Plan
Project Budget
40 Design50 Construction
10265-6547
Operating Budget
Object Code
Grants
Description
8 of 14
104
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 65 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND102-GENERAL FUND 162,000
Project Total : 0 0 0 0 0 0 0 0 0 162,000 0 0
Fund Dept
102 65 0 0 0 0 0 0 0 0 0 0 5,000 5,000
Operating Total : 0 0 0 0 0 0 0 0 0 05,000 5,000
* thru Fiscal Year 2022-2023
Fund
00000000000
Grants Total: 000000000000
Improvements other than buildings
RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 2025-26 Budget
Capital Project Request Form
206504
Dog Park
102-GENERAL FUND
65-RECREATION
6547-CAPITAL IMPROVEMENTS
David Hart, Community Services Manager
July 1, 2022
June 30, 2031
2019
City Park Improvements
Dedicated small area of land at Kid's Park in FY21 with canine-friendly amenities designed to encourage off-leash play with supervision to accommodate the needs of both residents and visitors; Need for larger area to accommodate larger animals. Amenities to include benches, waste bag dispensers, drought-tolerant landscaping, covered trash receptacles, and perimeter fencing. Project identified in Recreation Master Plan presented to City Council in October 2018; New mulch planned for FY25Recreation Master Plan Project Budget
40 Design50 Construction
10265-6547
Operating Budget
Object Code
Grants
Description
9 of 14
105
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 65 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND 11,047 0 0 0 0 0 0 0 0
102-GENERAL FUND 200,000102-GENERAL FUND 1,200,000 4,200,000 4,200,000102-GENERAL FUND 200,000102-GENERAL FUND 1,000,000 Project Total : 11,047 0 0 0 0 0 0 0 0 1,400,000 4,200,000 5,400,000 Fund Dept
102 65 11,047 0 0 0 0 0 0 0 0 0 0 0
Operating Total : 11,04700000000000
* thru Fiscal Year 2023-2024
Fund 10265-8101
10265 00000000000
Grants Total: 000000000000
10265-6547
Operating Budget
Object Code
90 Contingency
June 30, 2033
2019
Community Pool
Development of a vibrant community center to accommodate the recreational and social needs of Avalon's youth, families, seniors, visitors, community organizers, City Departments, and more. Project identified as part of Recreation Master Plan presented to City Council on October 16, 2018. Community identified amentities include multipurpose rooms, restrooms, senior center, teen center, and small kitchen.
Recreation Master PlanGeneral Cost Estimate of $11.9 million Project Budget
10 Prelim Design/Study40 Design50 Construction60 Construction Insp.
December 1, 2019
RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 2025-26 Budget
Capital Project Request Form
206503
Community Center
Improvements other than buildings
Parks and Recreation
102-GENERAL FUND
65-RECREATION
6547-CAPITAL IMPROVEMENTS
David Hart, Community Services Manager
Grants
Description
8101-LA COUNTY PARKS GRANTS
10 of 14
106
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 65 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND 11,047 0 0 0 0 0 0 0 0 0 0
102-GENERAL FUND102-GENERAL FUND 4,900,000102-GENERAL FUND102-GENERAL FUND Project Total : 11,047 0 0 0 0 0 0 0 0 0 0 4,900,000
Fund Dept
102 65 11,047 0 0 0 0 0 0 0 0 0 0 150,000
Operating Total : 11,047 0 0 0 0 0 0 0 0 0 0 150,000
* thru Fiscal Year 2023-2024
Fund 10265-8101
10265 00000000000
Grants Total: 000000000000
Improvements other than buildings
RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 2025-26 Budget
Capital Project Request Form
246501
Swimming Facility
Previously grouped with Community Center
Parks and Recreation
102-GENERAL FUND
65-RECREATION
6547-CAPITAL IMPROVEMENTS
David Hart, Community Services Manager
December 1, 2019
June 30, 2033
2019
Community Center
Development of a community-serving swimming facility that supports the recreational, educational, and leisure needs of the community. Identified as part of Recreation Master Plan presented to City Council in October 2018. Project previously grouped with Community Center in prior CIP budgets.Recreation Master Plan Project Budget
10 Prelim Design/Study40 Design50 Construction60 Construction Insp.90 Contingency 10265-6547
Operating Budget
Object Code
Grants
Description
8101-LA COUNTY PARKS GRANTS
11 of 14
107
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 65 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND 25,000102-GENERAL FUND 125,000102-GENERAL FUND Project Total : 0 0 0 0 0 0 0 0 0 0 0 150,000
Fund Dept
102 00000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Improvements other than buildings
RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 2025-26 Budget
Capital Project Request Form
246501
Casino Point Dive Park
Not eligible for most grant funding opportunities due to current lease Parks and Recreation
102-GENERAL FUND
65-RECREATION
6547-CAPITAL IMPROVEMENTS
David Hart, Community Services Manager
July 1, 2029
June 30, 2033
2024
Portable restroom upgrades budgeted for FY25Enhancements and upgrades to existing public facilities at the Casino Point Dive Park including the following potential improvements identified in the Recreation Master Plan: Picnic / BBQ Area, Public Art / Sculptures, Concession Stands, Outdoor Stage, Dog Friendly Amenities, Wayfinding/Interpretive Signage, General Improvements. Recreation Master Plan Project Budget
40 Design50 Construction30 Acquisition
10265-6547
Operating Budget
Object Code
Grants
Description
12 of 14
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 65 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND 25,000102-GENERAL FUND 125,000
Project Total : 0 0 0 0 0 0 0 0 0 0 150,000
Fund Dept
102 00000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Improvements other than buildings
RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 2025-26 Budget
Capital Project Request Form
246503
Lover's Cove Improvements
Parks and Recreation
102-GENERAL FUND
65-RECREATION
6547-CAPITAL IMPROVEMENTS
David Hart, Community Services Manager
July 1, 2029
June 30, 2033
2024
Enhancements and upgrades to existing public facilities at Lover's Cove including the following potential improvements identified in the Recreation Master Plan: Picnic Area / BBQ, Public Art / Sculptures, Shade Structures, Concession Stand, Own Lawn / Turf Area, Outdoor Stage, Public Restroom, Wayfinding/Interpretive Signage, General ImprovementsRecreation Master Plan Project Budget
40 Design50 Construction
10265-6547
Operating Budget
Object Code
Grants
Description
13 of 14
109
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 65 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND102-GENERAL FUND102-GENERAL FUND 30,000 Project Total : 0 0 030,00000000000
Fund Dept
102 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
0 000000000
Grants Total: 000000000000
Machinery and equipment
RECREATION DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 2025-26 Budget
Capital Project Request Form
256504
Palapa Beach Improvements
5 - Government & Public Facilities
102-GENERAL FUND
65-RECREATION
6547-CAPITAL IMPROVEMENTS
David Hart
July 1, 2024
June 30, 2026
2025
Improvements to include outdoor workout equipment and other improvements Project Budget
10 Prelim Design/Study40 Design50 Construction
10265-6547
Operating Budget
Object Code
Grants
Description
14 of 14
110
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Fund No. Page No. Project Number Description Account Number Prior Years 2025-26 FY27-35 Total Budget Grants Net City Cost Current Projects
105 2 180003 5 Corners Pedestrian 10575-6547 2,200,051 3,300,000 0 5,500,051 4,888,286 611,765 105 3 180008 Pebbly Beach Rd Revetment 10575-6547 228,290 2,250,000 6,000,000 8,478,290 2,000,000 6,478,290 102 4 205014 Workforce Housing 10250-6547 273,700 2,000,000 6,000,000 8,273,700 0 8,273,700 105 5 205017 Maintenance Yard Upgrade 10550-6547 221,364 150,000 750,000 1,121,364 0 1,121,364 105 6 205006 Annual Traffic/Transportation 10550-6547 159,989 85,000 315,000 559,989 0 559,989 124 7 205010 Annual Storm Drain 12450-6547 40,000 80,000 180,000 300,000 0 300,000 133 8 205003 Cemetery Improvements 13350-6605 68,466 60,000 20,000 148,466 0 148,466 105 9 205019 Burma Trail Retaining Walls 10550-6547 196,006 50,000 0 246,006 0 246,006 105 10 205018 Bonita Way Stairs 10550-6547 49,164 50,000 100,000 199,164 0 199,164 105 11 180061 City Hall Remodel 10550-6547 132,521 50,000 100,000 282,521 0 282,521 105 12 255002 Guardrails 10550-6547 0 50,000 0 50,000 0 50,000 105 13 205007 Annual Building Facilities 10550-6687 50,000 50,000 450,000 550,000 0 550,000 105 14 252501 Roaring Canyon Facilities 10550-6687 0 50,000 0 50,000 0 50,000 105 15 245001 City Hall Complex Reroof 10550-6547 134,925 10,000 350,000 494,925 0 494,925 Planned Future Additions
102 16 255001 Camera System Upgrade 10250-6589 000000
105 17 205001 Hillside Repairs 10550-6547 106,373 0 2,200,000 2,306,373 0 2,306,373 105 18 205002 Crescent Ave Stairs 10550-6547 1,260,657 0 0 1,260,657 0 1,260,657 105 19 245002 Casita Bungalow #2 Remodel 10575-6547 000000 105 20 242503 Broadband 10525-6547 100,000 0 0 100,000 0 100,000 Total Project 2,793,163 8,235,000 4,465,000 7,569,462 0 7,569,462Grants 5,062,225 - - 5,062,225Net Project 3,172,775 2,793,163 4,465,000 10,325,938 GENERAL FUND - CITY INFRASTRUCTURE PROJECT SUMMARY FY2025-26 THRU FY3034-35 1 of 20
111
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 75 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 105-CITY INFRASTRUCTURE FUND 564,990 4,705105-CITY INFRASTRUCTURE FUND 1,630,356105-CITY INFRASTRUCTURE FUND 3,300,000
Project Total : 564,990 1,635,061 3,300,000 000000000
Fund Dept
105 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund 10525-8073
10525 1,679,983 3,062,225 0000000
11525 146,077
Grants Total: 1,826,061 3,062,225 0000000000
10575-6547
Operating Budget
Object Code
June 30, 2024
2018
205014
City of Avalon Five-Corner Comprehensive Pedestrian Project to construct new permanent sidewalks, median safety islands, traffic calming (round-about), cross walks, ADA access ramps, curb buildouts, and pedestrian lighting in order to provide safer access to pedestrians.Public SafetyLACMTA Grant Funds total $1,736,424 with required local match of $485,204; ATP-Cycle 6 funding received in for in FY23; SB1 Gas Tax Funds contributed towards Local Match.
Project Budget
40 Design50 Construction50 Construction
July 1, 2017
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
180003
5 Corners Pedestrian
Infrastructure
Circulation
105-CITY INFRASTRUCTURE FUND
75-CITY INFRASTRUCTURE
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw
Grants
Description
8073-GRANT MTA LOCAL TRANSIT7042-GAS TAX (2032)7042-GAS TAX (2032) 2 of 20
112
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 75 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 105-CITY INFRASTRUCTURE FUND 220,371 7,919105-CITY INFRASTRUCTURE FUND 2,250,000 2,000,000 2,000,000 2,000,000105-CITY INFRASTRUCTURE FUND Project Total : 220,371 7,919 2,250,000 0 0 2,000,000 0 2,000,000 0 2,000,000 0 0 Fund Dept
105 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2022-2023
Fund 10525-8010
10525 00 00000000
10525 2,000,000
Grants Total: 0 0 2,000,000000000000
July 1, 2017
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
180008
Pebbly Beach Rd Revetment
Infrastructure
No
105-CITY INFRASTRUCTURE FUND
75-CITY INFRASTRUCTURE
6547-CAPITAL IMPROVEMENTS
Bob greenlaw
June 30, 2024
2018
This project involves the shoreline stabilization of a 0.75-mile stretch of Pebbly Beach Road. Over time, wave erosion and sea level rise has destabilized portions of Pebbly Beach Road within the project area. Over thirty large voids caused by wave erosion have been discovered under the roadway. The roadway corridor (including sidewalk) segments over those voids with the potential to collapse are presently cordoned off to prevent public access. This project will drastically improve public health and safety for motorists, pedestrians, and cyclists along Pebbly Beach Road. Pebbly Beach Road is a critical arterial roadway the connects the industrial area that includes the Avalon Freight Terminal.Public SafetySea Level Rise/Climate Change - Current & Future; Funding includes $2 million from 2023 Federal Funding Omnibus (Highway Infrastructure Program) Project Budget
40 Design50 Construction90 Contingency
10575-6547
Operating Budget
Object Code
Grants
Description
8010-FEMA/OES REIMBURSEMENT
8102-FED TRANSIT ADMIN GRANT
3 of 20
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND 123,700 95,123102-GENERAL FUND102-GENERAL FUND 2,000,000 6,000,000 54,877
Project Total : 123,700 150,000 2,000,000 6,000,000 000000 0 Fund Dept
102 123,700 00000000 0
Operating Total : 123,700 000000000 0
* thru Fiscal Year 2023-2024
Fund
000000000 0
Grants Total: 0000000000 0
Grants
Description
Project Budget
10 Prelim Design/Study40 Design50 Construction
10250-6547
Operating Budget
Object Code
Potential funding from AHSC
Yes
102-GENERAL FUND
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Jocelyn Francis, Assistant City Manager
July 1, 2019
June 30, 2028
2019
Construction of workforce housing on City Hall Campus to be available for housing employees and contractors. Maximum building potential for up to 20-22 units facing Tremont Street. Basis of design substantially complete. Financing feasability research, and funding applications in-progress for FY2024-2025.Housing availability.
Buildings and improvements
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205014
Workforce Housing
Civic Center Housing Complex
Avalon City Hall
4 of 20
114
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2028-29 2029-30 2031-32 2032-33 2033-34 2034-35 105-CITY INFRASTRUCTURE FUND 145,835 75,528105-CITY INFRASTRUCTURE FUND 50 Construction 105-CITY INFRASTRUCTURE FUND 150,000 250,000 500,000 Project Total : 145,835 75,528 150,000 250,000 500,0000000 00 Fund Dept
105 145,835 75,5280000000 00
Operating Total : 145,835 75,5280000000 00
* thru Fiscal Year 2023-2024
Fund
00000000 00
Grants Total: 000000000 00
10550-6547
Operating Budget
Object Code
June 30, 2025
2019
Maintenance yard upgrades to include construction of new warehouse providing workspace to Garage, Harbor Maintenance, and Public Works. Existing warehouse currently utilized by Harbor Maintenance and Public Works with Garage facilities rented from the Island Company.Existing facilities are outdated and in need of replacement to improve safety and efficiency of City Operations and Maintenance. By combining all operations in one location would save the City approx. $70,000 in rent annually, as the gaarge is currentely in rented space.Property acquistion from the IC will likely be necessary.
Project Budget
10 Prelim Design/Study10 Prelim Design/Study
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205017
Maintenance Yard Upgrade
Buildings and improvements
Government & Public Facilities
105-CITY INFRASTRUCTURE FUND
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw
Grants
Description
115
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2033-34 105-CITY INFRASTRUCTURE FUND 104,550 55,439 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 50,000
Project Total : 104,550 55,439 85,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 Fund Dept
105 104,55000000000000
Operating Total : 104,55000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
10550-6547
Operating Budget
Object Code
Annual
2019
180003,205009,180006
This is an annual allocation to fund planning, design and construction of general traffic and transportation improvements. Includes such items as guardrails, crosswalks, signage and striping, sidewalks, traffic calming and other safety improvements. Replacement or upgrade of existing infrastructure to improve safety and user experience.These projects are based on concepts from the General Plan, Active Transportation Plan and Mode Shift Plan. Project List in 24/25 is PBR@Cresecnt Elbow / Front St Entrances / Clarissa, 3rd Street, Catalina Space Use / Metropole Elbow / Sombrero Circle Signing and Striping, Wrigley Rd Signing and Striping and Casino Way Ped Crossing Project Budget
40 Design
Annual
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205006
Annual Traffic/Transportation
Infrastructure
Yes
105-CITY INFRASTRUCTURE FUND
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw
Grants
Description
6 of 20
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
124 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 124-STORM DRAIN REPL FUND 19,321 80,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,679
Project Total : 0 40,000 80,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Fund Dept
124 0 40,0000000000000
Operating Total : 0 40,0000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
12450-6547
Operating Budget
Object Code
Annual
2019
This is an annual allocation to fund planning, design and construction of Storm Drain Improvements as needs are identified.Safety and relability of public drainage infrastructure.
Project Budget
00 Other Expenses
Annual
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205010
Annual Storm Drain
Infrastructure
Yes
124-STORM DRAIN REPL FUND
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw
Grants
Description
7 of 20
117
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
133 50 6605 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 133-RYDELL CEMETERY TRUST 5,498133-RYDELL CEMETERY TRUST 2,540 60,000 20,000133-RYDELL CEMETERY TRUST133-RYDELL CEMETERY TRUST 10,428 31,948 18,052
Project Total : 18,466 50,000 60,000 20,00000000000
Fund Dept
133 18,46600000000000
Operating Total : 18,46600000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205003
Cemetery Improvements
Infrastructure
Government & Public Facilities
133-RYDELL CEMETERY TRUST
50-PUBLIC WORKS
6605-CEMETERY IMPROVEMENTS
Bob Greenlaw, Public Works Director
June 30, 2026
2019
New columbarium niche wall used as final resting place for ashes after cremation (FY24); Future improvements include roof, doors, fencing, paving and landscaping; Facilities in need of repair Project Budget
40 Design50 Construction90 Contingency30 Acquisition
13350-6605
Operating Budget
Object Code
Grants
Description
8 of 20
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 105-CITY INFRASTRUCTURE FUND 71,006 32,584105-CITY INFRASTRUCTURE FUND105-CITY INFRASTRUCTURE FUND 31,506 50,000 60,910
Project Total : 71,006 125,000 50,000000000000
Fund Dept
105 0000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
10550-6547
Operating Budget
Object Code
June 30, 2025
2019
Rehabilitate retaining wall along East Whittley and replace asphalt pathway between East Whittley and Calle de Sol (Burma Trail). The project willl be constructed in Phases. Phase 1 will rehabilitate the failed retaining wall in 24/25. Phase 2 will replace the aspahlt trail, path lighting and signage as funds become available. Public Safety Project Budget
10 Prelim Design/Study40 Design50 Construction
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205019
Burma Trail Retaining Walls
Improvements other than buildings
Parks and Recreation
105-CITY INFRASTRUCTURE FUND
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw, Public Works Director
Grants
Description
9 of 20
119
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 105-CITY INFRASTRUCTURE FUND 48,522 642105-CITY INFRASTRUCTURE FUND 50,000 50,000 50,000 Project Total : 48,522 642 50,000 50,000 50,000 0000000 Fund Dept
105 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
000000000000
Grants Total: 000000000000
10550-6547
Operating Budget
Object Code
June 30, 2027
2019
Improvements to public stairs along Bonita Way from East Whittley to Whittley Avenue. Scope of work includes the total replacement of the stairway and upgarde of underground utilities underneath the stairs. Storm drainage will be directed to public drainage through new piping and a concrete cap under the stairway.Public SafetyProject to built in phases. Phase 1 will construct the upper wooden segment from East Whittley to the landing before it turns to the Whittley connection. Phase 2 will construct the wooden segment from where Pha Project Budget
10 Prelim Design/Study50 Construction
July 1, 2021
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205018
Bonita Way Stairs
Improvements other than buildings
Yes
105-CITY INFRASTRUCTURE FUND
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw
Grants
Description
10 of 20
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 105-CITY INFRASTRUCTURE FUND 81,048 51,473 50,000 50,000 50,000 Project Total : 81,048 51,473 50,000 50,000 50,0000000000 Fund Dept
105 81,048 51,4730000000000
Operating Total : 81,048 51,4730000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
10550-6547
Operating Budget
Object Code
June 30, 2028
2019
City Hall Remodel to build out office space to better utilize available footage including increased meeting spaces, offices, and improved storage.
Safety and efficiency of public building space.
Project Budget
50 Construction
July 1, 2020
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
180061
City Hall Remodel
Buildings and improvements
Yes
105-CITY INFRASTRUCTURE FUND
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw
Grants
Description
11 of 20
121
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 105-CITY INFRASTRUCTURE FUND
9,044 50,000
Project Total : 0 9,044 50,000000000000
Fund Dept
105 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Infrastructure
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
255002
Guardrails
Yes
105-CITY INFRASTRUCTURE FUND
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Jacky Cordero, Public Works Director
July 1, 2024
June 30, 2025
2025
Work with traffic engineer contractor to plan best type of guard rails needed throughout town; Installation Includes guardrails and other safety improvements for road drop-offs, embankments, etc. Public safety Project Budget
40 Design
10550-6547
Operating Budget
Object Code
Grants
Description
12 of 20
122
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 50 6687 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 105-CITY INFRASTRUCTURE FUND 0 20,326 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 29,674
Project Total : 0 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Fund Dept
105 0 50,0000000000000
Operating Total : 0 50,0000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
10550-6687
Operating Budget
Object Code
Annual
2019
This is an annual allocation to fund planning, design and construction of building improvements that are not budgeted as an identified project but become a need.
Safety and efficieny of public building space.
Project Budget
00 Other Expenses
Annual
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205007
Annual Building Facilities
Buildings and improvements
No
105-CITY INFRASTRUCTURE FUND
50-PUBLIC WORKS
6687-BUILDING IMPROVEMENTS
Bob Greenlaw
Grants
Description
13 of 20
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 50 6687 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND102-GENERAL FUND102-GENERAL FUND 55,827 50,000 6,173
Project Total : 0 62,000 50,000 000000000
Fund Dept
102 000000000000
Operating Total : 000000000000
Fund
0 000000000
Grants Total: 000000000000
Buildings and improvements
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
252501
Roaring Canyon Facilities
5 - Government & Public Facilities
105-CITY INFRASTRUCTURE FUND
50-PUBLIC WORKS
6687-BUILDING IMPROVEMENTS
Jocelyn Francis, Assistant City Manager
August 1, 2024
June 30, 2025
2024
Purchase and installaltion of pre-fabricated animal shed/kennels. New structure will have the ability for animals to securely move indoors and out, with storage for animal control supplies, food, and tools.The current metal shed used to store food and kennel cats is no longer water tight and beyond repair. Current kennels are strictly outdoor.
Project Budget
10 Prelim Design/Study40 Design50 Construction
10550-6687
Operating Budget
Object Code
Grants
Description
14 of 20
124
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND 9,925102-GENERAL FUND 12,285102-GENERAL FUND 10,000 350,000 112,715
Project Total : 9,925 125,000 10,000 350,000 00000000
Fund Dept
102 9,925 12,285 0000000000
Operating Total : 9,925 12,285 0000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Buildings and improvements
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
245001
City Hall Complex Reroof
105-CITY INFRASTRUCTURE FUND
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw
July 1, 2023
June 30, 2025
2024
New roofs for City Hall and Catalina Kid VenturesFacilities in need of repair Project Budget
10 Prelim Design/Study40 Design50 Construction
10550-6547
Operating Budget
Object Code
Grants
Description
15 of 20
125
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
102 50 6589 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND102-GENERAL FUND102-GENERAL FUND
Project Total : 0000000000 0
Fund Dept
102 0000000000 0
Operating Total : 0000000000 0
* thru Fiscal Year 2023-2024
Fund
0 0000000 0
Grants Total: 0000000000 0
Grants
Description
Project Budget
10 Prelim Design/Study40 Design50 Construction
10250-6589
Operating Budget
Object Code
5 - Government & Public Facilities
102-GENERAL FUND
50-PUBLIC WORKS
6589-SECURITY CAMERAS
Jacky Cordero, Public Works Director
August 1, 2024
June 30, 2025
2024
Provides for the design, engineering, installation and management of a video network that will cover public spaces, including City Hall, as well as parks and critical infrastructure.Public safety Machinery and equipment
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
255001
Camera System Upgrade
16 of 20
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 105-CITY INFRASTRUCTURE FUND 56,373 0 200,000 00000000105-CITY INFRASTRUCTURE FUND 1,000,000 1,000,000105-CITY INFRASTRUCTURE FUND 50,000
Project Total : 56,373 50,000 0 200,000 1,000,000 0 0 1,000,000 0000 Fund Dept
105 56,373 00000000000
Operating Total : 56,373 00000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
July 1, 2023
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205001
Hillside Repairs
Infrastructure
No
105-CITY INFRASTRUCTURE FUND
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw
June 30, 2029
2019
Netting along hillsides; Phase 1 along the Terminal, Phase 2 and 3 beyond Abalone Point. Public Safety24/25 complete an updated assessment, engineering and environmental clearance / permitting.
Project Budget
40 Design50 Construction90 Contingency
10550-6547
Operating Budget
Object Code
Grants
Description
127
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 105-CITY INFRASTRUCTURE FUND 16,023105-CITY INFRASTRUCTURE FUND105-CITY INFRASTRUCTURE FUND 529,243 415,391 300,000
Project Total : 545,265 715,391 0000000000
Fund Dept
00000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
10550-6547
Operating Budget
Object Code
September 30, 2024
2019
Repair of soldier pile wall that supports City walkway in the the Crescent Avenue right of way located adjacent to 15 Crescent Avenue.Public SafetyPotential reimbursement from FEMA/OES disaster public assistance.
Project Budget
40 Design40 Design50 Construction
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205002
Crescent Ave Stairs
Infrastructure
Parks and Recreation
105-CITY INFRASTRUCTURE FUND
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw
Grants
Description
128
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 75 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND102-GENERAL FUND102-GENERAL FUND
Project Total : 0000000000 0
Fund Dept
102 0000000000 0
Operating Total : 0000000000 0
* thru Fiscal Year 2023-2024
Fund
0 0000000 0
Grants Total: 0000000000 0
Grants
Description
Project Budget
10 Prelim Design/Study40 Design50 Construction
10575-6547
Operating Budget
Object Code
105-CITY INFRASTRUCTURE FUND
75-CITY INFRASTRUCTURE
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw, Public Works Director
July 1, 2023
June 30, 2025
2024
Remodel of Casita Bungalow #2 to be used as contractor lodging and short-term employee housing (currently used as storage)Facilities in need of repair Buildings and improvements
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
245002
Casita Bungalow #2 Remodel
19 of 20
129
City of Avalon
Capital Improvement Program
Public Works Department - General Fund
Project Number:Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
105 25 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 102-GENERAL FUND 100,000
Project Total : 0 100,000 00000000 0
Fund Dept
102 0 100,000 00000000 0
Operating Total : 0 100,000 00000000 0
* thru Fiscal Year 2023-2024
Fund
0 0000000 0
Grants Total: 0000000000 0
Buildings and improvements
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
242503
Broadband
105-CITY INFRASTRUCTURE FUND
25-ADMINISTRATION
6547-CAPITAL IMPROVEMENTS
Jocelyn Francis, Assistant City Manager
July 1, 2023
June 30, 2025
2024
Earmarked $100,000 as matching support for a potential USDA ReConnect Round 5 Grant application; Goal of project is to establish a fiber system that would originate from the mainland to Catalina Island to provide more reliable high speed internet access.
Project Budget
90 Contingency
10525-6547
Operating Budget
Object Code
Grants
Description
20 of 20
City of Avalon
Capital Improvement Program
Special Revenue Funds
Fund No. Page No. Project Number Description Account Number Prior Years FY 2025-26 FY27-35 Total Budget Grants Net City Cost Current Projects
115 1 205009 Annual Ped Rehab Improv 11550-6547 0 0 450,000 450,000 0 450,000 115 2 205008 Annual Street Maintenance 11550-6746 0 0 450,000 450,000 0 450,000 115 3 180041 Citywide Street Rehabilitation 11550-6746 13,844 850,000 1,850,000 2,713,844 0 2,713,844 119 4 180006 ADA CDBG Project 11930-6687 376,545 0 240,000 616,545 704,360 (87,815) 154 5 205015 206 E Whitley Remodel 15450-6547 267,006 100,000 0 367,006 0 367,006 154 6 205016 E Whitley Housing Complex 15350-6547 650,000 0 0 650,000 0 650,000 Total Project 1,307,395 950,000 2,990,000 5,247,395 704,360 4,543,035Grants 51,250 404,360 150,000 695,610Net Project 898,750 903,035 1,320,000 3,951,785 SPECIAL REVENUE FUNDS PROJECT SUMMARY FY2025-26 THRU FY3034-35 131
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
115 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 115-STREET FUND115-STREET FUND115-STREET FUND 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Project Total : 0 0 0 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Fund Dept
115 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Grants
Description
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205009
Annual Ped Rehab Improv
Infrastructure
Yes
115-STREET FUND
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw, Public Works Director
50 Construction
2019
Annual Street Maintenance
This is an annual allocation to fund planning, design and construction of complete street components, including active transportation, pedestrian and bicycle safety projects, transit facilities, and drainage and stormwater capture projects in conjunction with any other allowable project.May be part of ADA transition PlanPotential funding from active transportation program - Sea Level Rise/Climate Change - Current & Future; Apply for SLR grant for Planning and Construction Project Budget
10 Prelim Design/Study40 Design
11550-6547
Operating Budget
Object Code
2 of 7
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
115 50 6746 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 115-STREET FUND 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000115-STREET FUND 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000115-STREET FUND 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Project Total : 0 0 0 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Fund Dept
115 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Grants
Description
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205008
Annual Street Maintenance
Infrastructure
No
115-STREET FUND
50-PUBLIC WORKS
6746-CAP CITY WIDE POTHOLE RPR
Bob Greenlaw, Public Works Director
2019
Annual Ped Rehab Improv
This is an annual allocation to fund planning, design and construction of street improvements; Funding from monthly Highway Users Tax Account (HUTA) sourced from per gallon "gasoline tax" imposed on the use of vehicle fuels and allocated to the City based on a number of factors including population and registered vehicles.
Project Budget
40 Design50 Construction90 Contingency
11550-6746
Operating Budget
Object Code
3 of 7
133
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
115 50 6746 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 115-STREET FUND 12,784 1,060 850,000 500,000 500,000 500,000 350,000
Project Total : 12,784 1,060 850,000 0 0 500,000 0 0 850,000 0 0 500,000 Fund Dept
115 12,78400000000000
Operating Total : 12,78400000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Improvements other than buildings
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
180041
Citywide Street Rehabilitation
Project primarily funded through Monthly Highway Use Tax (Gas Tax) revenues 115-STREET FUND
50-PUBLIC WORKS
6746-CAP CITY WIDE POTHOLE RPR
Bob Greenlaw, Public Works Director
July 1, 2016
2016
Slurry seal program with pothole repairs during interim yearsInfrastructure improvements Project Budget
50 Construction
11550-6746
Operating Budget
Object Code
Grants
Description
4 of 7
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
119 30 6687 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 119-COM DEVLPMNT FUND 176,545119-COM DEVLPMNT FUND 200,000 120,000 120,000 119-COM DEVLPMNT FUND
Project Total : 376,545 0 0 0 120,000 0 0 0 120,000 0 0 0 Fund Dept
119 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund 11925-8041
11925 174,360 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 200,000
Grants Total: 374,360 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 Grants
Description
8041-CDBG INFRASTRUCTURE GRNT
11930-6687
Operating Budget
Object Code
June 30, 2020
2018
Construction of Americans with Disabilities Act (ADA) compliant curb ramps at various locations throughout the CityPublic SafetyCDBG Project Budget
40 Design50 Construction90 Contingency
July 1, 2017
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
180006
ADA CDBG Project
Infrastructure
No
119-COM DEVLPMNT FUND
30-FINANCE
6687-BUILDING IMPROVEMENTS
Bob Greenlaw, Public Works Director
5 of 7
135
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
154 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 154-HOUSING AUTHORITY NSA 224,200 100,000154-HOUSING AUTHORITY NSA 42,806154-HOUSING AUTHORITY NSA Project Total : 224,200 42,806 100,000 0 0 0 0 0 0 0 0 0 Fund Dept
154 224,200 0 0 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Operating Total : 224,200 0 0 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 * thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Grants
Description
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205015
206 E Whitley Remodel
Buildings and improvements
Yes
154-HOUSING AUTHORITY NSA
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Jocelyn Francis, Assistant City Manager
June 30, 2024
2019
Low/mod income housing remodel at 206 East Whittley and design consideration for alternative locationsPotential funding from AHSC Project Budget
40 Design50 Construction50 Construction
15450-6547
Operating Budget
Object Code
6 of 7
136
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
153 50 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 154-HOUSING AUTHORITY NSA154-HOUSING AUTHORITY NSA 415,605 234,395
Project Total : 0 650,000 0 0 0 0 0 0 0 0 0 0
Fund Dept
154 0 0 5,000 5,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Operating Total : 0 0 5,000 5,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 * thru Fiscal Year 2022-2023
Fund
00000000000
Grants Total: 000000000000
Grants
Description
July 1, 2020
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205016
E Whitley Housing Complex
Buildings and improvements
Yes
153-LOW/MOD INC HSNG ASSET FD
50-PUBLIC WORKS
6547-CAPITAL IMPROVEMENTS
Jocelyn Francis, Assistant City Manager
June 30, 2025
2019
Retaining wallAdditional 4 units 206 E WhitleyPotential funding from AHSC Project Budget
40 Design50 Construction
15350-6547
Operating Budget
Object Code
7 of 7
137
City of Avalon
Capital Improvement Program
Harbor Fund
Fund No. Page No. Project Number Description Account Number Prior Years FY 2025-26 FY27-35 Total Budget Grants Net City Cost Current Projects
104 2 180005 Cabrillo Mole Phase II 10470-6667 845,857 2,000,000 18,000,000 20,845,857 16,219,238 4,626,619 104 3 180049 Green Pier Repairs 10470-6547 1,509,210 500,000 900,000 2,909,210 0 2,909,210 104 4 207002 Club DD Pier Replacment 10470-6547 322,966 460,000 750,000 1,532,966 300,000 1,232,966 104 5 267002 PBR / Crescent Elbow 10470-6547 0 300,000 300,000 600,000 0 600,000 104 6 247001 Vehicle Replacement - Harbor 10470-6781 153,131 273,222 2,545,890 2,972,243 40,000 2,932,243 114 7 237001 Fuel Dock Rehabilitation 11470-6509 50,000 250,000 0 300,000 0 300,000 104 8 207009 Float Rehabilitation 10470-6504 625,378 200,000 1,100,000 1,925,378 0 1,925,378 104 9 207012 Casino Way Improvements 10470-6679 159,039 100,000 500,000 759,039 0 759,039 104 10 247002 Crescent Front St. Electrical 10470-6547 0 100,000 150,000 250,000 0 250,000 104 11 205004 South Beach Seawall 10470-6547 50,758 50,000 1,000,000 1,100,758 0 1,100,758 104 12 267003 Step Beach Seawall 10470-6547 0 50,000 0 50,000 0 50,000 104 13 267001 End Float Replacement 10470-6504 0 50,000 500,000 550,000 0 550,000 104 14 207003 Float Ramps 10470-6547 44,293 25,000 280,000 349,293 0 349,293 104 15 207014 HM Building Upgrade 10470-6547 181,631 25,000 0 206,631 0 206,631 104 16 207010 Anchor Chains 10470-6585 15,000 20,000 180,000 215,000 0 215,000 104 17 207016 Harbor Security Cameras 10470-6589 62,796 10,000 90,000 162,796 0 162,796 104 18 247003 Float Construction (Float 6) 10470-6504 10,000 10,000 400,000 420,000 0 420,000 104 19 207011 Clubdock + Dinghy Dock Floats 10470-6504 29,587 10,000 127,500 167,087 0 167,087 Planned Future Additions
104 20 247007 Recreation Barge 10470-6648 0 0 100,000 100,000 0 100,000 104 21 207005 Mole Hoist 10470-6547 33,824 0 100,000 133,824 0 133,824 104 22 207008 Pier Hoist 10470-6647 28,362 0 35,000 63,362 0 63,362 104 23 207001 HBR. Congestion Improvements 10470-6671 0 0 180,000 180,000 0 180,000 104 24 207015 Boat Trailer 10470-6689 20,000 0 0 20,000 0 20,000 104 25 247004 Green Pier Decking 10470-6547 0 0 1,200,000 1,200,000 0 1,200,000 104 26 247005 Green Pier Restrooms 10470-6547 108,641 0 350,000 458,641 0 458,641 114 27 180053 Fuel Dock Float Rehabilitation 11470-6509A 144,502 0 300,000 444,502 0 444,502 114 28 207004 UGFT @ Fuel Dock 11470-6547 1,452,163 0 0 1,452,163 450,000 1,002,163 104 29 207013 Pump Out Dock 10470-6648 345,908 0 500,000 845,908 196,200 649,708 Total Project 3,515,013 4,433,222 9,638,390 14,326,624 686,200 13,640,424Grants 2,300,000 475,000 1,375,801 4,853,043Net Project 2,133,222 3,040,013 2,185,089 11,998,437 HARBOR DEPARTMENT PROJECT SUMMARY FY2025-26 THRU FY3034-35 138
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6667 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL RES FUND104-HARBOR CAPITAL RES FUND 736,431 109,426104-HARBOR CAPITAL RES FUND 2,000,000 9,000,000 9,000,000104-HARBOR CAPITAL RES FUND Project Total : 736,431 109,426 2,000,000 9,000,000 9,000,0000000000 Fund Dept
104 70 00000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund 10425-8102
10425 129,238 2,000,000 7,000,000 7,000,0000000000
10470 90,000
Grants Total: 219,238 0 2,000,000 7,000,000 7,000,0000000000 Grants
Description
8102-FED TRANSIT ADMIN GRANT9601-DONATIONS
July 1, 2017
City of Avalon - Capital Improvement Program
2025-26 Budget
Existing Capital Project Update Form
180005
Cabrillo Mole Phase II
Buildings and Improvements
Transportation
104-HARBOR CAPITAL RES FUND
70-HARBOR
6667-HARBOR MOLE PHASE II
Bob Greenlaw, Public Works Director
10470-6667
June 30, 2026
2017
Cabrillo Mole Ferry Project, TIP ID LA0G1251; Ph I
Cabrillo Mole Ferry Terminal Project will consist of reinforcing the “under-side” of the facility that has been weakened by storm activity and the elements and repair surfaces where passengers enter and leave the ferry.
Additionally, the project proposes to create shelter from the elements for passengers waiting to board.80% Grant fundedSea Level Rise/Climate Change - Current & Future; Apply for SLR grant for Planning and Construction Project Budget
99 Overhead40 Design50 Construction90 Contingency
Operating Budget
Object Code
2 of 29
139
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL FUND 459,210 19,430104-HARBOR CAPITAL FUND 1,030,570 500,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 104-HARBOR CAPITAL FUND
Project Total : 459,210 1,050,000 500,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Fund Dept
104 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Grants
Description
Improvements other than buildings
City of Avalon - Capital Improvement Program
2025-26 Budget
Existing Capital Project Update Form
180049
Green Pier Repairs
104-HARBOR CAPITAL RES FUND
70-HARBOR
6547-CAPITAL IMPROVEMENTS
Orne Carstarphen, Harbor Master
50 Construction
July 1, 2018
June 30, 2035
2018
Major rehabilitation activity for the Green Pier, including piling and other structural repairs; The City replaced four (4) fender piles and one (1) structural timber pile in FY23 and replaced five (5) fender piles and sixteen (16) structural piles in FY25. Further improvements include electrical upgrades (FY26) and remaining piles (future years).On-going structural repairs to green Pier Project Budget
10 Prelim Design/Study90 Contingency
10470-6547
Operating Budget
Object Code
3 of 29
140
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6547 Fund Actuals * 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 104-HARBOR CAPITAL FUND 50,737 132,229104-HARBOR CAPITAL FUND104-HARBOR CAPITAL FUND 460,000 750,000 104-HARBOR CAPITAL FUND 140,000
50,737 272,229 460,000 0 0 0 0 0 0 0 0 750,000
Fund Dept
104 132,229 0 0 0 0 0 0 0 0 0 0
Operating Total : 0 132,229 0 0 0 0 0 0 0 0 0 0
* thru Fiscal Year 2023-2024
Fund
300,000 0 0 0 0 0 0 0 0 0
Grants Total: 0 0 300,000 0 0 0 0 0 0 0 0 0
Grants
Description
Improvements other than buildings
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
207002
Club DD Pier Replacment
104-HARBOR CAPITAL RES FUND
70-HARBOR
6547-CAPITAL IMPROVEMENTS
Kevin Schmidt, Assistant Harbor Master
50 Construction
July 1, 2023
June 30, 2024
2019
Clubdock + Dinghy Dock Floats
Replacement of Club Dinghy Dock Bridge Pier with new, lighted, pre-fabricated ramp and six (6) floats at the clubdock.Age and condition of current pierApplied for DBAW Boating Infrastructure Tier 1 Grant in Fall 2023 for $300,000 grant fund with $200,000 in local match.
Project Budget
10 Prelim Design/Study40 Design90 Contingency
10470-6547
Operating Budget
Object Code
4 of 29
141
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6547 Fund Actuals * 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 104-HARBOR CAPITAL FUND104-HARBOR CAPITAL FUND104-HARBOR CAPITAL FUND 300,000 104-HARBOR CAPITAL FUND
0 0 300,000 0 0 0 0 0 0 0 0 0
Fund Dept
104 00000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
300,000 0 0 0 0 0 0 0 0 0
Grants Total: 0 0 300,000 0 0 0 0 0 0 0 0 0
Improvements other than buildings
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
267002
PBR / Crescent Ave Elbow
Submitted a grant application to Caltrans as part of its Active Transportation Program (ATP) Cycle 7 104-HARBOR CAPITAL RES FUND
70-HARBOR
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw, CIP
July 1, 2025
June 30, 2026
2024
Replace the stanchions with a more aesthetic semi-permanent option and remove the palapa shaded area to install new crosswalk and improve pedestrian traffic flow.
Public Safety
Project Budget
10 Prelim Design/Study40 Design50 Construction90 Contingency 10470-6547
Operating Budget
Object Code
Grants
Description
5 of 29
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification: Public Safety; Reduction in annual maintenance costsProject Comments:
104 70 6781 Reserves 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 Asset Name Item Description Acquisition Date Acquisition Cost Remaining Life Replacement Cost Crystaliner 21 1/1/2004 9 100,000 11,111 11,111 11,111 11,111 11,111 11,111 11,111 11,111 11,111 12,000Volvo D3 4/15/2023 2 55,000 27,500 27,500 22,000 22,000 22,000 25,667 25,667 25,667 29,333 29,333Seaway Boats 32 1/1/1988 14 250,000 17,857 17,857 17,857 17,857 17,857 17,857 17,857 17,857 17,857 17,857Cummins 1/1/2012 9 150,000 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667Marshall 25 1/1/1976 14 100,000 7,143 7,143 7,143 7,143 7,143 7,143 7,143 7,143 7,143 7,143Volvo D4 1/1/2022 3 75,000 25,000 25,000 25,000 25,000 25,000 30,000 30,000 30,000 30,000 30,000Crystaliner 21 1/1/2004 9 100,000 11,111 11,111 11,111 11,111 11,111 11,111 11,111 11,111 11,111 10,000Volvo D3 8/1/2021 2 55,000 27,500 27,500 22,000 22,000 22,000 25,667 25,667 25,667 29,333 29,333Mod Crystaliner 21 1/1/2004 9 100,000 11,111 11,111 11,111 11,111 11,111 11,111 11,111 11,111 11,111 12,000150 Outboard 1/1/2020 2 40,000 20,000 20,000 22,000 22,000 22,000 24,000 24,000 24,000 26,000 26,000Mod Crystaliner 21 1/1/2004 10 100,000 11,111 11,111 11,111 10,000 10,000 10,000 10,000 10,000 10,000 10,000150 Outboard 6/1/2023 3 40,000 13,333 16,000 16,000 16,000 16,000 18,667 18,667 18,667 21,333 21,333Marshall 25 1/1/2000 5 100,000 20,000 20,000 20,000 20,000 20,000 24,000 24,000 24,000 24,000 24,000Volvo D4 6/1/2023 5 65,000 13,000 13,000 13,000 13,000 13,000 16,000 16,000 16,000 16,000 16,000Parsons Trash 1/1/1999 9 35,000 3,889 3,889 3,889 3,889 3,889 3,889 3,889 3,889 3,889 3,88920 Outboard 1/1/2018 2 3,000 1,500 1,500 1,200 1,200 1,200 1,400 1,400 1,400 1,600 1,600Parsons Kelp 1/1/1999 9 35,000 3,889 3,889 3,889 3,889 3,889 3,889 3,889 3,889 3,889 3,88920 Outboard 1/1/2018 2 3,000 1,500 1,500 1,200 1,200 1,200 1,400 1,400 1,400 1,600 1,600Hull 153,131 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000Engine 0 153,131 273,222 275,889 266,289 265,178 265,178 289,578 289,578 289,578 301,978 302,644 Fund Dept Object Code
104 70 5610-VEHICLE/EQUIP MT AND RPR 0 0 60,000 65,000 65,000 70,000 70,000 75,000 75,000 80,000 80,000 85,000 Operating Total : 0 0 60,000 65,000 65,000 70,000 70,000 75,000 75,000 80,000 80,000 85,000 Revenues
Fund Acct Description
10425 8100-BTNG AND WATERWAYS GRANT 0 0 40,000000000000 Revenue Totals: 0 0 40,000 0 0 0 0 0 0 0 0 0
Vessel 9Vessel 10
10470-6781
Operating Budget
Patrol Boat 1Rescue 2Patrol Boat 3Patrol Boat 4Patrol Boat 5Patrol Boat 6Vessel 7Vessel 8 104-HARBOR CAPITAL RES FUND
70-HARBOR
6781-VEHICLE REPLACEMENT
Orne Carstarphen, Harbor Master
July 1, 2023
June 30, 2033
2025
Vehicle Replacement
Vehicle Replacement for Harbor Department Vessel Fleet; Remaining Life and Replacement cost estimates provided by Harbor Master; Upon the end of the remaining life, the Vehicle Replacement Schedule assumes a 20% increase in replacement cost with each replacement; FY24 included repowering Boats 1 and 4 (~$120,000) and new engine for Patrol Boat 7 (~$60,000); FY25 included the purchase of a new...
Machinery and equipment
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
247001
Vehicle Replacement - Harbor
6 of 29
143
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
114 70 6509 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 114-FUEL DOCK FUND 50,000114-FUEL DOCK FUND 250,000 0 0 0 0 0 0 0 0 0 104-HARBOR CAPITAL RES FUND
Project Total : 0 50,000 250,000 0 0 0 0 0 0 0 0 0
Fund Dept
114 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Machinery and equipment
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
237001
Fuel Dock Rehabilitation
114-FUEL DOCK FUND
70-HARBOR
6509-CAP IMP FUEL DOCK
Bob Greenlaw, Public Works Director
July 1, 2023
June 30, 2025
2023
Structural improvements to fuel dockTo prolong their useful life Project Budget
40 Design50 Construction90 Contingency
11470-6509
Operating Budget
Object Code
Grants
Description
7 of 29
144
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6504 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2033-34 104-HARBOR CAPITAL FUND104-HARBOR CAPITAL FUND 425,378 141,403 200,000 100,000 100,000 100,000 200,000 100,000 100,000 100,000 200,000 100,000 58,597
104-HARBOR CAPITAL FUND
Project Total : 425,378 200,000 200,000 100,000 100,000 100,000 200,000 100,000 100,000 100,000 200,000 100,000 Fund Dept
104 425,378 00000000000
Operating Total : 425,378 00000000000
* thru Fiscal Year 2023-2024
Fund 10425-8102
10425 0000000000
Grants Total: 000000000000
Grants
Description
8102-FED TRANSIT ADMIN GRANT
90 Contingency
10470-6504
Operating Budget
Object Code
June 30, 2033
2019
Mole Phase 2
Rehabilitation of steel floats (Floats 1, 2, 3) includes sandblasting steel frames, steel replacement, epoxy coatings, and composite decking improvements. Rehabiliation of wooden floats includes epoxy sealants and composite decking improvements including paint (Floats 4 and 5). Floats 1, 2, and 3 rehabilitated in FY19 and FY20. Float 5 rehabilitated in FY23. Float 4 scheduled for FY24, Float 1 and Barbara Pierson (BP) in FY25; Float 2 and 3 in FY26To prolong their useful lifeSea Level Rise/Climate Change - Future; Apply for SLR grant for Planning and Construction Project Budget
00 Other Expenses50 Construction
July 1, 2020
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
207009
Float Rehabilitation
Improvements other than buildings
104-HARBOR CAPITAL RES FUND
70-HARBOR
6504-R AND M - FLOATS/WHARFS
Orne Carstarphen, Harbor Master
145
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6679 Fund Actuals * 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 104-HARBOR CAPITAL RES FUND 15,975104-HARBOR CAPITAL RES FUND 143,064 100,000 100,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 104-HARBOR CAPITAL RES FUND
Project Total : 159,039 0 100,000 100,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Fund Dept
104 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Grants
Description
90 Contingency
10470-6679
Operating Budget
Object Code
June 30, 2035
2019
Improvements and rehabilitation to Arch, Casino Way Restrooms and Showers, with Shower Roofing and Serpentine Wall improvements in FY25.
Tourism
Project Budget
40 Design50 Construction
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
207012
Casino Way Improvements
Improvements other than buildings
104-HARBOR CAPITAL RES FUND
70-HARBOR
6679-CAP M&E-FD PIER & RESTRM
Bob Greenlaw, Public Works Director
LOCATION
MAP
9 of 29
146
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL FUND104-HARBOR CAPITAL FUND104-HARBOR CAPITAL FUND 100,000 150,000 Project Total : 0 0 100,000 150,000 0 0 0 0 0 0 0
Fund Dept
102 0000000000 0
Operating Total : 0000000000 0
* thru Fiscal Year 2023-2024
Fund
000000000 0
Grants Total: 0000000000 0
Grants
Description
Project Budget
10 Prelim Design/Study40 Design50 Construction
10470-6547
Operating Budget
Object Code
There is an existing set of plans for the Wrigley Stage electrical upgrade. 104-HARBOR CAPITAL RES FUND
70-HARBOR
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw
July 1, 2023
June 30, 2026
2024
This project will upgarde and improve the existing deficient electrical components on front street including but not limited to Wrigley Stage power supply, beach and walkway café lighting, electrical power/receptacles, tree lighting on Crescent Street from the Crescent/PBR Elbow to the Casino Way Arch.Maintenace and improvement of critical infrastucture.
Infrastructure
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
247002
Crescent Front St. Electrical
147
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL RES FUND 758104-HARBOR CAPITAL RES FUND 20,543104-HARBOR CAPITAL RES FUND 50,000 1,000,000104-HARBOR CAPITAL RES FUND104-HARBOR CAPITAL RES FUND 29,457
Project Total : 758 50,000 50,000 1,000,00000000000
Fund Dept
104 758 20,5430000000000
Operating Total : 758 20,5430000000000
* thru Fiscal Year 2023-2024
Fund 10425-8072
10425 00000000000
Grants Total: 000000000000
Grants
Description
8072-BOAT AND WATER SAVE GRANT
10470-6547
Operating Budget
Object Code
90 Contingency
June 30, 2027
2019
South Beach Seawall Repair and Sand Restoration (Dredge) Project SBRPShoreline restorationConsider for future DBAW grant requests Project Budget
40 Design40 Design50 Construction60 Construction Insp.
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205004
South Beach Seawall
Infrastructure
No
104-HARBOR CAPITAL RES FUND
70-HARBOR
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw, Public Works Director
11 of 29
148
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL RES FUND104-HARBOR CAPITAL RES FUND 50,000104-HARBOR CAPITAL RES FUND104-HARBOR CAPITAL RES FUND104-HARBOR CAPITAL RES FUND Project Total : 0 050,000000000000
Fund Dept
104 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund 10425-8072
10425 00000000000
Grants Total: 000000000000
Infrastructure
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205004
Step Beach Seawall
Consider for future DBAW grant requests
No
104-HARBOR CAPITAL RES FUND
70-HARBOR
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw, CIP
July 1, 2025
June 30, 2026
2025
Repair seawall along Step BeachShoreline restoration
Project Budget
40 Design40 Design50 Construction60 Construction Insp.90 Contingency 10470-6547
Operating Budget
Object Code
Grants
Description
8072-BOAT AND WATER SAVE GRANT
12 of 29
149
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6504 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2032-34 2034-35 104-HARBOR CAPITAL FUND 225,749 50,000 500,000104-HARBOR CAPITAL FUND Project Total : 225,749 0 50,000 500,000 0 0 0 0 0 0 0 0 Fund Dept
104 225,749 0 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Operating Total : 225,749 0 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 * thru Fiscal Year 2023-2024
Fund 10425-
10425 00000000000
Grants Total: 000000000000
Machinery and equipment
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
267001
End Fload Rehabilitation
104-HARBOR CAPITAL RES FUND
70-HARBOR
6504-R AND M - FLOATS/WHARFS
Orne Carstarphen, Harbor Master
July 1, 2020
June 30, 2027
2019
Rehabilitation in prior years included replacement of three of four flotation drums; rehabilitation in FY24 to include replacement of fourth flotation drum and replacement of repair of decking; Currently evaluating replacement of decking vs. replacement of floatTo prolong their useful life Project Budget
50 Construction90 Contingency
10470-6504
Operating Budget
Object Code
Grants
Description
13 of 29
150
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL RES FUND 19,293 2,037 25,000 25,000 25,000 30,000 30,000 30,000 35,000 35,000 35,000 35,000 22,963
Project Total : 19,293 25,000 25,000 25,000 25,000 30,000 30,000 30,000 35,000 35,000 35,000 35,000 Fund Dept
104 19,29300000000000
Operating Total : 19,29300000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Grants
Description
10470-6547
Operating Budget
Object Code
June 30, 2033
2019
Cabrillo Mole Ferry Project, TIP ID LA0G1251; Ph I
Replacement of the following float ramps: End Float (2), West Dock (1), Alpha Dock (1), Bravo Dock (1), Charlie Dock (1), F Dock (1), G Dock (1), H Dock (1), Casino Dinghy Dock (1), Fuel Dock (1), Casino Dock (1), Rescue Dock (1), Floats 1, 2, 3, Float 4 (2), Float 5 (2), Barbara Pierson (1), and Joe's Rent-a-Boat (1). Ramps to be replaced every 20-25 years per schedule; Barbara Pierson ramp to be replaced in FY24. Float 5 ramp to be replaced in FY25.Provide safe accessFloat ramps at Mole to be replaced as part of Cabrillo Mole Improvements Phase 2 Project Budget
30 Acquisition
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
207003
Float Ramps
Machinery and equipment
104-HARBOR CAPITAL RES FUND
70-HARBOR
6547-CAPITAL IMPROVEMENTS
Orne Carstarphen, Harbor Master
14 of 29
151
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL RES FUND 90,532 91,099 25,000104-HARBOR CAPITAL RES FUND Project Total : 90,532 91,099 25,000 0 0 0 0 0 0 0 0
Fund Dept
104 90,532 0 0 0 0 0 0 0 0 0 0
Operating Total : 90,532 0 0 0 0 0 0 0 0 0 0
* thru Fiscal Year 2023-2024
Fund
00000000 00
Grants Total: 000000000 00
Grants
Description
Project Budget
50 Construction90 Contingency
10470-6547
Operating Budget
Object Code
104-HARBOR CAPITAL RES FUND
70-HARBOR
6547-CAPITAL IMPROVEMENTS
Orne Carstarphen, Harbor Master
July 1, 2019
June 30, 2025
2019
New paint and minor wood repairs and stair resurfacing in FY23 with new roof scheduled for FY24 to be replaced in FY25 and interior improvements in FY26.Tourism and sanitation Buildings and improvements
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
207014
HM Building Upgrade
15 of 29
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6585 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL RES FUND 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Project Total : 0 15,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Fund Dept
104 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2022-2023
Fund
00000000000
Grants Total: 000000000000
Grants
Description
Project Budget
30 Acquisition
10470-6585
Operating Budget
Object Code
Repair and maintenance charged to 10470-57*
104-HARBOR CAPITAL RES FUND
70-HARBOR
6585-R AND M FLOAT ANCHOR CHNS
Orne Carstarphen, Harbor Master
July 1, 2019
June 30, 2033
2019
Major replacement of anchor chains, buoy maintenance, weight replacements, etc.To prolong their useful life Machinery and equipment
City of Avalon - Capital Improvement Program
2024-25 Budget
Capital Project Request Form
207010
Anchor Chains
16 of 29
153
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6589 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL RES FUND 22,796 11,534 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 28,466
Project Total : 22,796 40,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Fund Dept
104 22,796 0 0 0 0 0 0 0 0 0 0 0
Operating Total : 22,796 0 0 0 0 0 0 0 0 0 0 0
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Grants
Description
Project Budget
30 Acquisition
10470-6589
Operating Budget
Object Code
104-HARBOR CAPITAL RES FUND
70-HARBOR
6589-SECURITY CAMERAS
Orne Carstarphen, Harbor Master
July 1, 2019
June 30, 2033
2019
Annual replacement of security camerasPublic Safety
Machinery and equipment
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
207016
Harbor Security Cameras
17 of 29
154
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6504 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL FUND 10,000104-HARBOR CAPITAL FUND 20,000104-HARBOR CAPITAL FUND 380,000 10,000
Project Total : 0 10,000 10,000 20,000 380,000 0 0 0 0 0 0 Fund Dept
104 70 0 0 0 0 0 0 0 0 80,000 0 0 0
Operating Total : 0 0 0 0 0 0 0 080,000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Grants
Description
Project Budget
10 Prelim Design/Study40 Design50 Construction
10470-6504
Operating Budget
Object Code
Grant opportunities for recreational access
104-HARBOR CAPITAL RES FUND
70-HARBOR
6504-R AND M - FLOATS/WHARFS
Orne Carstarphen, Harbor Master
July 1, 2024
June 30, 2025
2024
Float Rehabilitation
Construction of new hollow-build wooden float to be used for commercial and recreational boating access.Improve Harbor congestion Improvements other than buildings
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
247003
Float Construction (Float 6)
155
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6504 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL FUND104-HARBOR CAPITAL FUND 19,587104-HARBOR CAPITAL FUND 10,000 10,000 12,500 12,500 12,500 15,000 15,000 15,000 17,500 17,500 10,000
104-HARBOR CAPITAL RES FUND
Project Total : 19,587 10,000 10,000 10,000 12,500 12,500 12,500 15,000 15,000 15,000 17,500 17,500 Fund Dept
104 19,58700000000000
Operating Total : 19,58700000000000
* thru Fiscal Year 2022-2023
Fund
00000000000
Grants Total: 000000000000
Grants
Description
90 Contingency
10470-6504
Operating Budget
Object Code
June 30, 2033
2019
Dinghy dock float includes three (3) for the Alpha Dock, three (3) for the West Dock, and two (2) for the Casino Dinghy Dock. Floats to be assessed annually with each float to be replaced every ten (10) years at a minimum.Recreational boater accessMinor routine maintenance charged to 10470-5705; Project possibly eligible for DBAW Boating Infrastructure Tier 1 Grant Project Budget
20 Environmental Review40 Design50 Construction
July 1, 2019
City of Avalon - Capital Improvement Program
2024-25 Budget
Capital Project Request Form
207011
Clubdock + Dinghy Dock Floats
Improvements other than buildings
104-HARBOR CAPITAL RES FUND
70-HARBOR
6504-R AND M - FLOATS/WHARFS
Orne Carstarphen, Harbor Master
19 of 29
156
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6648 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL FUND 100,000
Project Total : 0 0 0 0 100,000 0 0 0 0 0 0 0
Fund Dept
102 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
000000000000
Grants Total: 000000000000
Grants
Description
Project Budget
10 Prelim Design/Study
10470-6648
Operating Budget
Object Code
104-HARBOR CAPITAL RES FUND
70-HARBOR
6648-CAP M&E-PUMPOUT
Orne Carstarphen, Harbor Master
July 1, 2025
June 30, 2026
2023
Recreation barge to store kayaks, stand-up paddle boards and outriggers Improvements other than buildings
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
247006
Recreation Barge
20 of 29
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL RES FUND 33,824 0 100,000
Project Total : 33,824 0 0 0 0 0 0 0 100,000000
Fund Dept
104 33,824 0 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 0 10,000 Operating Total : 33,824 0 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 0 10,000 * thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Grants
Description
10470-6547
Operating Budget
Object Code
June 30, 2032
2019
Annual maintenance of Mole Hoist after major repairs completed in FY21, including replacemet of winch, cable and hydrolic lines.
Required Harbor Department Maintenance and Mooring Maintenance Project Budget
30 Acquisition
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
207005
Mole Hoist
Machinery and equipment
104-HARBOR CAPITAL RES FUND
70-HARBOR
6547-CAPITAL IMPROVEMENTS
Kevin Schmidt, Assistant Harbor Master
21 of 29
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6647 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL RES FUND 28,362 0 35,000
Project Total : 28,362 0 0 0 0 0 35,000 0 0 0 0 0
Fund Dept
104 28,362 0 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Operating Total : 28,362 0 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 * thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Grants
Description
10470-6647
Operating Budget
Object Code
June 30, 2030
2019
Hoist for Green Pier
Project Budget
30 Acquisition
July 1, 2020
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
207008
Pier Hoist
Machinery and equipment
104-HARBOR CAPITAL RES FUND
70-HARBOR
6647-CAP M&E PIER HOI
Orne Carstarphen, Harbor Master
22 of 29
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6671 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL RES FUND 80,000104-HARBOR CAPITAL RES FUND 100,000 Project Total : 0 0 0 0 80,000 100,000000000
Fund Dept
104 00000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Grants
Description
Improvements other than buildings
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
207001
HBR. Congestion Improvements
104-HARBOR CAPITAL RES FUND
70-HARBOR
6671-HARBOR MOLE IMPROVEMENT
Orne Carstarphen, Harbor Master
July 1, 2020
June 30, 2029
2019
Improvements to improve congestion issues in the HarborPublic SafetySea Level Rise/Climate Change - Current & Future; Apply for SLR grant for Planning and Construction Project Budget
10 Prelim Design/Study40 Design
10470-6671
Operating Budget
Object Code
23 of 29
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6689 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL RES FUND 20,000
Project Total : 0 20,000 0 0 0 0 0 0 0 0 0 0
Fund Dept
104 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Machinery and equipment
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
207015
Boat Trailer
104-HARBOR CAPITAL RES FUND
70-HARBOR
6689-R&M PATROL BOATS
Orne Carstarphen, Harbor Master
July 1, 2019
June 30, 2025
2019
Boat trailer to allow for storage of boat during winter season to minimize impacts from storage in the harbor Project Budget
30 Acquisition
10470-6689
Operating Budget
Object Code
Grants
Description
24 of 29
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL FUND104-HARBOR CAPITAL FUND104-HARBOR CAPITAL FUND 600,000 600,000 Project Total : 0 0 0 600,000 600,000 0 0 0 0 0 0 0
Fund Dept
102 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Grants
Description
Project Budget
10 Prelim Design/Study40 Design50 Construction
10470-6547
Operating Budget
Object Code
Consider for Fish and Wildlife Grant
104-HARBOR CAPITAL RES FUND
70-HARBOR
6547-CAPITAL IMPROVEMENTS
Orne Carstarphen, Harbor Master
July 1, 2023
June 30, 2025
2024
Green Pier Repairs
Replacement of current wood decking with new materialsPublic Safety Improvements other than buildings
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
247004
Green Pier Decking
25 of 29
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL RES FUND104-HARBOR CAPITAL RES FUND104-HARBOR CAPITAL RES FUND 108,641 150,000 200,000 Project Total : 0 108,641 0 0 0 0 150,000 0 0 0 0 200,000 Fund Dept
102 0 0 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 0 Operating Total : 0 0 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 0 * thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Grants
Description
Project Budget
10 Prelim Design/Study40 Design50 Construction
10470-6547
Operating Budget
Object Code
104-HARBOR CAPITAL RES FUND
70-HARBOR
6547-CAPITAL IMPROVEMENTS
Orne Carstarphen, Harbor Master
July 1, 2023
June 30, 2026
2024
Green Pier Repairs
Rehabilitation of restrooms located on Green Pier; Operating budget for heavy annual maintenance Buildings and improvements
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
247005
Green Pier Restrooms
26 of 29
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
114 70 6509A Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 114-FUEL DOCK FUND 144,502 0 0 300,000 0 0 0 0 0 0 0 0
104-HARBOR CAPITAL RES FUND
Project Total : 144,502 0 0 300,000 0 0 0 0 0 0 0 0
Fund Dept
114 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Machinery and equipment
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
180053
Fuel Dock Float Rehabilitation
114-FUEL DOCK FUND
70-HARBOR
6509A-FLOAT PURCHASE FUEL DOCK
Orne Carstarphen, Harbor Master
July 1, 2020
June 30, 2027
2019
Major float improvements to the fuel dock float, Consider for replacementTo prolong their useful life Project Budget
50 Construction90 Contingency
11470-6509A
Operating Budget
Object Code
Grants
Description
27 of 29
164
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
114 70 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 114-FUEL DOCK FUND 101,122
114-FUEL DOCK FUND 1,344,297 6,744114-FUEL DOCK FUND
Project Total : 1,445,419 6,744 0 0 0 0 0 0 0 0 0 0
Fund Dept
114 70 0 0 0 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 Operating Total : 0 0 0 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 * thru Fiscal Year 2023-2024
Fund
11425 475,000 0 0 0 0 0 0 0 0 0 0
Grants Total: 0 475,000 0 0 0 0 0 0 0 0 0 0
Grants
Description
8025-SWRCB GRANT MONIES
11470-6547
Operating Budget
Object Code
5700-MAINTENANCE OF PREMISES
90 Contingency
June 30, 2024
2019
City of Avalon Fuel Tank Replacement Project; Grant funded by CA State Water Resources Control Board ($475,000); Funding under grant agreement to be used for the purpose of removing four single-wall, fiberglass underground fuel storage tanks and replacing them with one double-wall, above ground tank with two compartments to hold gasoline and diesel fuel at the City of Avalon Marina Dock Casino Fuel Station.State mandated
Project Budget
40 Design50 Construction
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
207004
UGFT @ Fuel Dock
Machinery and equipment
114-FUEL DOCK FUND
70-HARBOR
6547-CAPITAL IMPROVEMENTS
Bob Greenlaw, Public Works Director
28 of 29
165
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
104 70 6648 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 104-HARBOR CAPITAL FUND 98,115
104-HARBOR CAPITAL FUND 56,439104-HARBOR CAPITAL FUND 191,354 500,000 Project Total : 345,908 0 0 0 0 0 0 0 0 0 500,000 0
Fund Dept
104 70 0 0 0 0 0 25,000 0 0 0 0 25,000
Operating Total : 0 0 0 0 0 0 25,000 0 0 0 0 25,000
* thru Fiscal Year 2023-2024
Fund 10425-8100
10425 196,200 0 0 0 0 0 0 0 0 0 0
Grants Total: 0 196,200 0 0 0 0 0 0 0 0 0 0
Grants
Description
8100-BTNG AND WATERWAYS GRANT
5705-FLOAT MAINTENANCE
Project Budget
40 Design30 Acquisition50 Construction
10470-6648
Operating Budget
Object Code
Also refered to as the "Marine Sanitation Float Project" 104-HARBOR CAPITAL RES FUND
70-HARBOR
6648-CAP M&E-PUMPOUT
Orne Carstarphen, Harbor Master
July 1, 2019
June 30, 2023
2019
Pumpout and Freshwater Dock, includes all functional components; Partially grant funded by Department of Boating and Waterways (C8963435) Tourism & Sanitation
Improvements other than buildings
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
207013
Pump Out Dock
29 of 29
166
City of Avalon
Capital Improvement Program
Other Enterprise Funds
Fund No. Page No. Project Number Description Account Number Prior Years FY 2025-26 FY27-35 Total Budget Grants Net City Cost Current Projects
108 2 205011 Annual Sewer Improvements 10825-6521 146,970 50,000 450,000 646,970 0 646,970 108 3 205012 Major Sewer Projects 10850-6521 1,349,201 705,000 2,407,000 4,461,201 0 4,461,201 113 4 205013 Annual Salt Water Improv 11325-6552 182,339 400,000 450,000 1,032,339 0 1,032,339 132 5 202501 Landfill Closure 13225-6569 3,731,950 375,000 925,000 5,031,950 0 5,031,950 132 6 242503 Landfill Retaining Wall 13225-6547 558,380 500,000 3,000,000 4,058,380 0 4,058,380 132 7 252532 SB1383 Composting 13225-6547 0 61,000 0 61,000 0 61,000 132 8 252531 Reverse Vending Machine 13225-6547 000000
132 9 262501 Household Hazardous Waste 13225-6547 0 42,880 0 42,880 42,880 0 123 10 242502 Micro Transit System 12325-6781 60,000 0 0 60,000 0 60,000 101 11 203501 Information Systems 10135-6611 57,542 50,000 0 107,542 0 107,542 138 12 245003 Vehicle Replacement - PW 13825-6781 0 560,000 1,941,400 2,501,400 0 2,501,400 Total Project 6,086,382 2,743,880 9,173,400 15,502,262 42,880 17,960,782Grants 103,880 - - 103,880Net Project 2,640,000 6,086,382 2,414,000 15,712,382 OTHER ENTERPRISE FUND PROJECT SUMMARY FY2025-26 THRU FY3034-35 167
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
108 25 6521 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 108-SEWER CAPITAL RES FUND 146,970 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Project Total : 0 146,970 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Fund Dept
108 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
10825-6521
Operating Budget
Object Code
2019
This is an annual allocation to fund planning, design and construction of sewer system improvements.
Project Budget
40 Design90 Contingency
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205011
Annual Sewer Improvements
Infrastructure
Yes
108-SEWER CAPITAL RES FUND
25-ADMINISTRATION
6521-SEWER CAPITAL IMPROVEMENT
Bob Greenlaw, Public Works Director
Grants
Description
2 of 9
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
108 50 6521 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 108-SEWER CAPITAL RES FUND 849,201 500,000 330,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000108-SEWER CAPITAL RES FUND 275,000 511,000 285,000 416,000 101,000 101,000 101,000 101,000 101,000 101,000108-SEWER CAPITAL RES FUND 100,000108-SEWER CAPITAL RES FUND Project Total : 849,201 500,000 705,000 556,000 330,000 461,000 330,000 146,000 146,000 146,000 146,000 146,000 Fund Dept
108 849,201 0 0 0 0 0 0 0 0 0 0
Operating Total : 849,201 0 0 0 0 0 0 0 0 0 0
* thru Fiscal Year 2023-2024
Fund
000000000 0
Grants Total: 0000000000 0
10850-6521
Operating Budget
Object Code
June 30, 2033
2019
Annual allocation to fund planning, design and construction of Major Sewer Projects from the Sanitary Sewer CIP 20-Year Plan: FY20 starts with FY2018 projects in the 2013 Document: update to 20 year plan, and sewer capacity plan (SECAP) & Sanitary Sewer Mgt Plan (SSMP) is in Operating budget section.CCTV is in design line - Sea Level Rise/Climate Change - Future; Apply for SLR grant for Planning and Construction Project Budget
40 Design50 Construction80 Mnr Furnish & Equip90 Contingency July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205012
Major Sewer Projects
Infrastructure
Wastewater
108-SEWER CAPITAL RES FUND
50-PUBLIC WORKS
6521-SEWER CAPITAL IMPROVEMENT
Bob Greenlaw, Public Works Director
Grants
Description
3 of 9
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
113 25 6552 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 113-SALT WATER RESERVE FUND 82,339 100,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000113-SALT WATER RESERVE FUND 350,000 Project Total : 82,339 100,000 400,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Fund Dept
113 000000000000
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
11325-6552
Operating Budget
Object Code
2019
Annual allocation to fund planning, design and construction of Salt Water System Improvements Project Budget
00 Other Expenses90 Contingency
July 1, 2019
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
205013
Annual Salt Water Improv
Infrastructure
Yes
113-SALT WATER RESERVE FUND
25-ADMINISTRATION
6552-SALTWATER CAPITAL IMPROVEMENT
Bob Greenlaw, Public Works Director
Grants
Description
4 of 9
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
132 25 6569 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 132-SOLID WSTE INFRASTRCTR FN 3,415,950 316,000 375,000 425,000 500,000 Project Total : 3,415,950 316,000 375,000 425,000 500,0000000000 Fund Dept
132
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
13225-6569
Operating Budget
Object Code
June 30, 2047
2020
Landfill Retaining Wall Project
Pebbly Beach Landfill estimated closure in 2047. Final design pictured.
Project Budget
90 Contingency
January 1, 2025
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
202501
Landfill Closure
Improvements other than buildings
Government & Public Facilities
132-SOLID WSTE INFRASTRCTR FN
25-ADMINISTRATION
6569-LANDFILL CLOSURE FEE
Jocelyn Francis, Assistant City Manager
Grants
Description
5 of 9
171
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
132 25 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 132-SOLID WSTE INFRASTRCTR FN 180,995 179,393
500,000
2,000,000 1,000,000
197,992
Project Total : 180,995 377,385 500,000 2,000,000 0 0 0 01,000,000000 Fund Dept
132
Operating Total : 000000000000
* thru Fiscal Year 2023-2024
Fund
00000000000
Grants Total: 000000000000
Improvements other than buildings
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
242503
Landfill Retaining Wall
CR&R reimbursing City for up to $200,000 in project costs per franchise agreement.
Government & Public Facilities
132-SOLID WSTE INFRASTRCTR FN
25-ADMINISTRATION
6547-CAPITAL IMPROVEMENTS
Jocelyn Francis, Assistant City Manager
January 1, 2024
June 30, 2027
2024
Construct mechanically stabilized earthern (MSE) retaining wall to extend the height and capacity of existing landfill for an additional 20-22 years. MSE wall has the option to be built incrementally. Environmental and technical studies in-progress. CEQA approval process planned for FY2024-2025 through Los Angeles Regional Planning Department.The current landfill will be at capacity in 2027.
Project Budget
10 Prelim Design/Study40 Design20 Environmental Review40 Design50 Construction90 Contingency 13225-6547
Operating Budget
Object Code
Grants
Description
6 of 9
172
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
132 25 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 132-SOLID WSTE INFRASTRCTR FN 61,000
Project Total : 0 0 61,000 0 0 0 0 0 0 0 0
Fund Dept
132 25 0 0 14,000 0 0 0 0 0 0 0 0
Operating Total : 0 0 14,000 0 0 0 0 0 0 0 0
* thru Fiscal Year 2023-2024
Fund
0 75,000 0 0 0 0 0 0 0 0
Grants Total: 0 0 75,000 0 0 0 0 0 0 0 0
Improvements other than buildings
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
252532
SB1383 Composting
Government & Public Facilities
132-SOLID WSTE INFRASTRCTR FN
25-ADMINISTRATION
6547-CAPITAL IMPROVEMENTS
Jocelyn Francis, Assistant City Manager
January 1, 2024
June 30, 2027
2024
The City will expand food recovery and composting efforts through the installation of improved irrigation at the Pebbly Beach Landfill.
Project Budget
50 Construction
13225-6547
Operating Budget
Object Code
Grants
Description
173
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
132 25 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 132-SOLID WSTE INFRASTRCTR FN 27,725
2,275
Project Total : 0 30,00000000000 0
Fund Dept
102 0 30,00000000000 0
Operating Total : 0 30,00000000000 0
* thru Fiscal Year 2023-2024
Fund
0 0000000 0
Grants Total: 0000000000 0
Machinery and equipment
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
252531
Reverse Vending Machine
5 - Government & Public Facilities
132-SOLID WSTE INFRASTRCTR FN
25-ADMINISTRATION
6547-CAPITAL IMPROVEMENTS
Jocelyn Francis, Assistant City Manager
August 1, 2024
December 31, 2024
2024
Purchase (1) reverse vending machine for City beverage container recycling program.There is no beverage container redemption program in the City. This machine would allow community members to get paid CRV on recyclable containers.
Project Budget
30 Acquisition
13225-6547
Operating Budget
Object Code
Grants
Description
8 of 9
174
Project Number:
Title:Asset Type:Developer Impact Fees:Fund:Department:Account:Project Manager:Estimated Start Date:Est. Completion Date:Year Identified:Related Projects:Project Description:Project Justification:Project Comments:
132 25 6547 Fund Actuals * 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 132-SOLID WSTE INFRASTRCTR FN 42,880
Project Total : 0 0 42,880 0 0 0 0 0 0 0 0
Fund Dept
132 25 0 0 6,000 0 0 0 0 0 0 0 0
Operating Total : 0 06,0000000000 0
* thru Fiscal Year 2023-2024
Fund
0 42,880 0 0 0 0 0 0 0 0
Grants Total: 0 0 42,880 0 0 0 0 0 0 0 0
Grants
Description
13225-6547
Operating Budget
Object Code
Project Budget
50 Construction
June 30, 2026
2025
The project includes installing a new storage shed, fencing, gate, canopy, collection containers, safety equipment, conducting HAZWOPER training for staff, and creating public outreach materials as it relates to proper hazardous waste disposal. Roughly $6,000 is budgeted for training/outreach with the remaining for HHW site improvements and equipment.
Government & Public Facilities
132-SOLID WSTE INFRASTRCTR FN
25-ADMINISTRATION
6547-CAPITAL IMPROVEMENTS
Jocelyn Francis, Assistant City Manager
July 1, 2025
City of Avalon - Capital Improvement Program
2025-26 Budget
Capital Project Request Form
262501
Household Hazardous Waste
Buildings and improvements
9 of 9
175
Presented for Adoption: June 17, 2025
Budget and Fiscal Policies
CITY OF AVALON
176
The following policies outline the City of Avalon’s (City) guidelines for budgetary decision-making and sets standards for sound budgetary practices and fiscal performance.
An adopted set of budget policies that are consistently followed will assist the City in achieving its current and future goals in a fiscally responsible and sustainable manner. These policies establish guidelines for developing and monitoring the City’s annual operating and capital budgets as recommended by the Government Finance Officers Association (GFOA) and the National Advisory Council on State and Local Budgeting (NACSLB). This document shall be reviewed on an annual basis to reflect the highest standards of fiscal management and the City’s budgetary goals.
The City’s budget and fiscal policies have been organized under the following components:
A. Accounting and Annual Reporting
B. Budget Process
C. Structurally Balanced Budget
D. Revenues
E. Expenditures
F. General Fund Reserves
G. Enterprise Fund Working Capital Targets
H. Investment Policy
I. Investment Policy for Solid Waste Postclosure and Corrective Action Trust Fund J. Credit Card Policy
A. ACCOUNTING AND ANNUAL REPORTING POLICIES
Purpose: The purpose of this policy is to ensure the proper recording of financial transactions and identify the parties responsible for financial reporting.
Background:
The City’s Annual Comprehensive Financial Report (ACFR) presents the government and its component units (entities for which the government is considered to be financially accountable) financial and operating activities. The City's blended component units, although legally separate entities, are, in substance, part of the City's operations and financial data from these units are combined with data of the City. The City’s financial statements and accounting records are maintained in accordance with the recommendations of the Governmental Accounting Standards Board (GASB).
The government-wide financial statements report information on all of the non-fiduciary activities of the primary government and its component units. For the most part, the effect of inter-fund activity has been removed from these statements. Governmental activities, normally supported by taxes and inter-governmental revenues, are reported separately from business-type activities that rely, to a significant extent, on fees and charges for support.
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements.
Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the providers have been met. As a general rule, the effect of inter-fund activity has been eliminated from the government-wide financial statements. Direct expenses have not been eliminated from the functional categories; however, indirect expenses and internal payments have been eliminated.
Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services, or privileges provided; 2) operating grants and contributions; and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than program revenues. Likewise, general revenues include all taxes.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered available when they are collected within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences are recorded only when payment is due.
Taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and are therefore recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered measurable and available only when the City receives cash.
The City reports the following governmental fund types:
General Fund has been classified as a major fund and is used to account for resources traditionally associated with governments which are not required legally or by sound financial management to be accounted for in another fund.
Special Revenue Funds account for proceeds of specific revenue sources that are legally restricted or otherwise designated for specific purposes. Nonmajor Funds is the aggregate of all the other government funds.
The City reports the following proprietary funds:
• Harbor Fund has been classified as an enterprise fund and is used to account for all harbor operations
• Sewer Fund has been classified as an enterprise fund and is used to account for the fees and services for the operation and maintenance of sewer system. • Saltwater Fund has been classified as an enterprise fund and is used to account for the operation of the City’s saltwater pumping plants and systems. • Solid Waste Fund has been classified as an enterprise fund and is used to account for the solid waste collection and disposal costs.
• General Administration, Insurance, and Vehicle Maintenance have been classified as internal service funds and are used to account for operations that provide services to other departments of the City on a cost reimbursement basis.
Additionally, the City reports its Success Agency activity in a Private-Purpose Trust Fund.
Policy:
Each year an audit will be conducted by an independent Certified Public Accountant Firm (CPA Firm). The selection of the independent CPA Firm shall be in conformance with the City’s professional services bidding procedures. Generally, the City shall request bids for audit services no less frequently than every five years. The CPA Firm shall provide the City Council with an Audit Communication Letter addressing significant findings of the auditors in conjunction with their opinion on the City’s Annual Comprehensive Financial Report. These reports shall be submitted to the City Council within 60 days of receipt of the report.
During the annual budget process, the City will make available a preliminary year end, unaudited, General Fund fund balance. It should be recognized, however, that the balance provided is subject to both unforeseen financial transactions of a material nature and subject to findings of the independent audit. An audit verified year-end balance should be available by the end of December. The City will use generally accepted accounting principles in preparing its annual financial statements, and will strive to meet the requirements of the GFOA’s Award for Excellence in Financial Reporting program.
B. BUDGET PROCESS
Purpose:
The purpose of this policy is to establish guidelines for the preparation, adoption, and presentation of the City’s annual budget.
Background:
The City of Avalon operates on a fiscal year basis, starting July 1 and ending June 30. The budget is prepared by the Finance Department with the support of each operating department under the direct supervision of the City Manager. The Finance Department is responsible for coordinating all revenues estimates contained in the budget. Estimates are reached by analyzing historical revenue history, national and local economic trends and indices, and development patterns in the local economy. The Finance Department also coordinates the development of the expenditure budgets with the support of each operating department and the City Manager.
The budget is structured to separate operating and capital activity at the fund and department level.
The operating budget is a guide for the receipt and disbursement of funds used to provide daily, routine public services to the community. The operating budget is structured to include historical budget and actual revenues and expenditures, along with the current revenue estimates and proposed expenditures required in order to implement and maintain services to the community. The Capital Improvement Program (CIP) budget details the acquisition, construction, or rehabilitation of major capital facilities and infrastructure over a ten year period.
Policy:
The proposed budget is to be presented to the City Council and community in public workshop meetings in May or June for review, public input, and deliberation. After providing opportunities for public review and discussion at City Council workshops and City Council meetings, the budget is adopted by the City Council prior to June 30 at either a regular or special City Council Meeting. The City Council may amend or supplement the budget at any time after its adoption by majority vote of the Council Members.
The budget document should incorporate the following guidelines to facilitate broader consumption and greater comprehension. The document should be organized in a manner that reduces redundancy and allows for a logical flow of information. The budget document should include an introduction and overview, financial summaries, operating and capital detail, departmental information, and a glossary. The document should avoid excessive detail, which can distract from the primary points presented, and should present the information in a consistent manner across departments and budget years.
C. STRUCTURALLY BALANCED BUDGET
Purpose:
The purpose of this policy is to establish guidelines for the City’s operating funds aimed at achieving and maintaining a structurally balanced budget. State law requires that the City adopts a balanced budget. However, a budget that is balanced by the state’s definition may not necessarily be structurally balanced or sustainable if recurring expenditures are covered by reserves or non-recurring or highly volatile revenues. This policy supports the on-going financial stability of the City by advancing a more sustainable definition of a balanced budget – a structurally balanced budget.
Background:
This section defines key terms related to a structurally balanced budget:
Recurring Revenues are the portion of the City’s revenues that can reasonably be predicted to continue year-to-year, with some degree of predictability. Property taxes are an example of a recurring revenue. Non-recurring Revenue are revenues that are one-time in nature and cannot be reasonably expected to continue year-to-year.
Some revenue sources may have both recurring and non-recurring components. These sources require the City to exercise judgment in determining how much of the source is truly recurring. For example, the City regularly receives transfer fees for the sale of moorings in the harbor; however, the amount received varies year-to-year based on the value of moorings and number of sales. In this case, it may be prudent to regard unusually high transfer revenues as non-recurring revenue under the assumption that such revenues are unlikely to continue, making it imprudent to use them for recurring expenditures.
Recurring expenditures appear in the budget each year. Salaries, benefits, rent, utilities, maintenance costs and certain contracted services are common examples of recurring expenditures. In general, recurring expenditures should be those that the City expects to fund every year in order to maintain current service levels. Non-recurring expenditures comprise special projects such as capital improvements, asset acquisitions, and other costs incurred infrequently by the City. In general, the City has a greater degree of flexibility to defer non-recurring expenditures than recurring ones.
Reserves are the portion of fund balance set aside as a hedge against risk. The City has defined a minimum amount of funds it will hold in reserve. This serves as a “bottom line measure” to help determine the extent to which the City’s structural balance policy is being met – if reserves are maintained at their desired levels, it is an indication that the City is maintaining a structurally balanced budget. If reserves are declining, it may indicate an imbalance in the budget (e.g. if reserves are being used to fund on-going expenditures). Desired reserve levels are further discussed in Sections F and G of this document.
Policy:
The City shall endeavor to adopt a structurally balanced budget. Generally, this means that recurring expenditures should be covered by recurring revenues and that non-recurring revenues should be used
to fund non-recurring expenditures. The Finance Department shall incorporate information into its budget presentation demonstrating the City’s progress in achieving a structurally balanced budget.
In order to achieve a structurally balanced budget, the City should consider the following:
Employee compensation and non-recurring revenues – With limited exceptions, nonrecurring revenues and reserves should not be used to fund employee compensation. One such exception might be a severe economic downturn where non-recurring revenues are temporarily used to ease the transition to an expenditure structure that is in line with new economic realities. Even this should only be done in the context of a plan to return to structural balance and replenish any reserves that had been used.
Operating and maintenance costs of capital assets purchased with non-recurring revenues – While capital assets are often funded with non-recurring revenues, the City shall be observant of the long-term operating and maintenance costs of such purposes, to prevent the creation of new on-going expenditures that cannot be maintained by recurring revenues. Replacement of short-lived assets and non-recurring revenues – The City shall prioritize the use of non-recurring revenues to replace current assets that have outlived their useful lives over the purchase of entirely new assets, where the replacement of the expired or obsolete assets is critical to the maintenance of the City’s core programs. A replacement schedule for such assets is a good indicator of when to budget for these items.
D. REVENUES
Purpose:
The purpose of this policy is to establish guidelines for (a) the development of revenue estimates, (b) fee structures, and (c) use of new recurring and non-recurring revenues in order to achieve a structurally balanced budget.
Background:
Revenue projections and assumptions are critical to budget decisions, particularly in order to achieve a structurally balanced budget. The Finance Department is responsible for coordinating all revenues estimates contained in the budget. Estimates are reached by analyzing historical revenue history, national and local economic trends and indices, and development patterns in the local economy. Many of the City’s key revenues are subject to significant fluctuation dependent on a number of economic factors. While it is difficult to always achieve accurate projections in a dynamic economic environment, it is important to have a consistent approach to projecting revenues in order for decisionmakers to understand the basis used to project the resources available for the budget. Revenue should be projected in a way that is not likely to lead to a revenue shortfall, but also not to be so conservative that the projections consistently and substantially underestimate revenues.
The City utilizes user charges and fees to help fund services. When certain services provided especially benefit a particular group, the City should consider charges and fees on the direct recipients of those that receive benefits for such services. The City may elect to subsidize a service for various reasons, including the ability of residents or businesses to pay; however, the City should have a documented rationale regarding why the full cost is not recovered.
By definition, non-recurring revenues cannot be relied upon in future budget periods. Non-recurring revenues include the sales of government assets, infrequent revenues from development and grants.
Policy:
The following guidelines are to be considered with regards to City revenues:
a. Development of Revenue Estimates - The City will estimate revenues using an objective and analytical process, with a conservative approach adopted to address any uncertainties. The approach should result in overall budgeted revenues for a fund being set at a level such that it is unlikely that actual revenues are lower than budgeted. The City should be transparent concerning its forecasting approach and underlying assumptions.
b. Fee Structure - The City will comply with all applicable laws regarding the designation and assessment of fees for services and other fees. The City will calculate the full cost of providing a service in order to provide a basis for setting the charge or fee. The City will then identify whether it intends to set the fee at an amount to recover the full cost of providing the good or service or subsidize a portion of the cost. If the full cost of the good or service is not recovered, then an explanation of the rationale for not recovering the full amount should be provided to the public.
The City should consider reviewing and updating charges and fees periodically based on factors 183
such as the impact of inflation, other cost increases, adequacy of cost recovery, use of services, and competitiveness of current rates.
c. Use of New Recurring and Non-Recurring Revenues – Non-recurring revenues should be used to fund non-recurring expenditures only. The City should dedicate new recurring revenue sources in the following manner and priority:
1. Fixed cost increases, including built-in contract escalators, and benefit increases outside of City control (e.g. annual unfunded pension liability contributions);
2. Replenishing reserves to established targets;
3. Funding significant long-term liabilities;
4. Replenishing internal service funds for vehicle replacement and deferred maintenance; and
5. Other discretionary expenditures and negotiable items.
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E. EXPENDITURE CONTROLS
Purpose:
The purpose of this policy is to provide outline appropriation and expenditure controls designed to safeguard limited government assets and ensure that resources are maintained where they were originally approved during the budget process.
Background:
The budget document serves as a plan of financial operation, identifying adopted appropriations as well as the specific types and levels of services to be provided. Appropriations are made by City Council at the fund level, with expenditures grouped into the following major categories:
Personnel – Expenditures related to labor including salaries, overtime, worker’s compensation, health, insurance, and retirement benefits Maintenance and Operations – Expenditures for items which primarily benefit the current period and are not defined as personnel, contract services, or capital outlays. Contract Services – Expenditures rendered to a government by private firms, individuals, or other government agencies.
Capital Outlays – Expenditures that result in the acquisition of, or addition to, fixed assets that are tangible, durable, non-consumable, costs $5,000 or more, and have a useful life of more than one year.
Department heads and their designated representatives may authorize expenditures that are based on appropriations previously authorized by City Council action, generally through the adopted budget, and only from accounts under their organizational responsibility. Individual transactions are classified by departments at the account level, with the most appropriate account used to classify the expenditure. During the course of the year, departments may encounter necessary and unanticipated expenditures that are able to be covered through budget savings in other accounts under their control.
These budget transfers allow the City to operate more efficiently with the implementation of controls to ensure the budget goals are still met with the approved appropriations.
Policy:
City Council approval is required for any budget revisions or amendments that increase the total amount appropriated by fund. Budget transfers require the following approvals and processes:
Transfers of Operating Expenditure Budgets
City Council approval is required for the following transfers:
Between personnel and non-personnel accounts within the same fund in excess of $10,000; Between departments or accounts within the same fund in excess of $50,000.
City Manager approval is required for the following transfers:
Between personnel and non-personnel accounts of less than $10,000; Between departments within the same fund under $50,000; Between accounts within the same fund and department between $25,000 and $50,000. 185
In case of an emergency or other circumstances where the delay would have a material negative impact on the City, the City Manager can approve transfers in excess of $50,000 provided that transfers are reported to Council at the next scheduled meeting.
Finance Director approval is required for the following transfers:
Between accounts within the same fund and department under $25,000 Transfers of Capital Improvement Budgets
Projects are approved over a ten-year period by Council as part of the City’s ten-year Capital Improvement Program. Any revisions increasing the total amount appropriated by fund require City Council approval. City Council approval is also required for transfers of capital improvements over $100,000. For transfers under $100,000, City Manager approval is required for transfers between capital projects in the same year and same fund, and transfers for the same project scheduled in different years.
Prepaid Expenses
The City Manager is authorized to approve prepaid expenditures when the payment relates to an ongoing service provided to the City and when failing to make payment would either cause an interruption to ongoing City operations or cause the City to operate illegally (e.g. failing to renew an insurance policy or software license). However, the payment classified as a prepaid expense shall not include more than a 10% increase over the prior year’s payment for the same product and a list is to be provided to Council for all prepaid expenditures that occurred under this authority.
Purchasing Process
The Finance Director will establish appropriate purchasing processes with adequate controls to ensure expenditures are properly approved and do not exceed City Council appropriations.
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F. GENERAL FUND RESERVES
Purpose:
The purpose of this policy is to establish guidelines for the General Fund’s unrestricted fund balance to improve and maintain the City’s financial stability in order to protect the City from unforeseen or unbudgeted situations (e.g. natural disasters, major infrastructure failures, unexpected litigation).
Background:
Fund balance serves as a measure of the financial resources available in a governmental fund. It is essential that governments maintain adequate levels of fund balance to mitigate current and future risks (e.g. revenue shortfalls and unanticipated expenditures) and to ensure stable tax rates.
In February 2009, the Governmental Accounting Standards Board issued GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, which separates fund balance into five separate categories based on the type and source of constraints placed on how resources can be spent. Presented in descending order from most constraining to least constraining, they include:
nonspendable fund balance, restricted fund balance, committed fund balance, assigned fund balance, and unassigned fund balance. The total amounts in the last three categories (where the only constraint on spending, if any, is imposed by the government itself) is termed unrestricted fund balance. GASB Statement No. 54 recommends “…at a minimum, that general-purpose governments, regardless of size, maintain unrestricted fund balance in their general fund of no less than two months of regular general fund operating revenues or regular general fund operating expenditures. The choice of revenues or expenditures as a basis of comparison may be dictated by what is more predictable in a government’s particular circumstances.”
The adequacy of unrestricted fund balance in the General Fund should take into account the City’s unique circumstances and the City should consider the following factors to assess the adequacy of unrestricted fund balance:
Predictability of its revenues and volatility of its expenditures; Perceived exposure to significant one-time outlays;
Potential drain upon General Fund resources from other funds, as well as the availability of resources in other funds;
Potential impact on the entity’s bond ratings and the corresponding increased cost of borrowed funds;
Commitments and assignments included in the unrestricted fund balance Policy:
The City of Avalon will strive to maintain an unrestricted fund balance equal to no less than six (6) months of regular General Fund operating expenditure budget. The regular operating expenditure budget includes all current operating expenditure appropriations, excluding capital outlays and other one-time discretionary payments.
Visitor-driven tax revenues (e.g. transient occupancy tax, sales tax, admission tax) account for the majority of the City’s General Fund revenues, with the predictability of these revenues dependent on
overall tourism demand. Due to its unique location, City revenues are particularly vulnerable to disruptions to leisure travel and tourism caused by pandemics or other natural disasters. In addition, the City is responsible for managing multiple enterprise funds, with operating expenditures comparable in size to its General Fund, and the City needs to maintain reserves in order to cover immediate capital needs, if working capital is not sufficient in those funds.
Funds appropriated from unrestricted fund balance should be appropriated for non-recurring expenditures, as they represent prior year surpluses that may or may not materialize in subsequent years. However, draws from unrestricted fund balance below the six month target amount or to cover recurring operating costs are generally reserved for emergency or unforeseen situations but may be accessed by Council by simple budget appropriation. Examples of situations may include but not limited to the following:
A. Sudden and unexpected significant facility failure that presents an immediate public safety concern to the community;
B. Declaration of a State of Emergency by the Governor; C. Unanticipated expenditures as a result of legislative changes from State/Federal governments in the current fiscal year;
D. Acts of Terrorism declared by the Governor or the President of the United States; E. Acts of nature, which are infrequent in occurrence; or F. Other emergency as defined by City Council
If unrestricted fund balance is to be used to fund recurring operating expenditures or if unrestricted fund balance falls below the minimum threshold, the Finance Director shall recommend and submit to City Council a plan to replenish reserves to minimum levels. This plan will specify the source of funding and timeframe for replenishment. Reserves should be replenished within three years, if possible.
G. ENTERPRISE FUNDS WORKING CAPITAL TARGETS
Purpose:
The purpose of this policy is to establish guidelines for the enterprise funds’ working capital target to improve and maintain the City’s financial stability in order to protect the City from unforeseen or unbudgeted situations (e.g. natural disasters, major infrastructure failures, unexpected litigation).
Background:
Generally Accepted Accounting Principles (GAAP) does not permit the reporting of fund balance for enterprise funds. However, enterprise funds distinguish between current and non-current assets and liabilities, allowing for the calculation of working capital (i.e. current assets less current liabilities).
Working capital indicates the relatively liquid portion of total enterprise fund capital, which constitutes a margin or buffer for meeting obligations. For all further references to reserves for enterprise funds, net working capital is the intended meaning.
It is essential that a government maintain adequate levels of reserves or working capital in enterprise funds to mitigate current and future risks (e.g., revenue shortfalls and unanticipated expenses) and to ensure stable services and fees. Strength of collection practices, historical consumption of inventories, support from the general government, transfers out, cash cycles, customer concentration, demand for services, control over rates and revenues, asset age and condition, volatility of expenses, control over expenses, management plans for working capital and debt position should all be considered in determining adequate working capital or reserve targets for each fund.
Policy:
The City’s Enterprise Funds include the Harbor Fund, Sewer Fund, Saltwater Fund, Solid Waste Fund, and Avalon Transit Fund. Reserve levels for each fund are as follows:
Harbor Fund - The City of Avalon will strive to maintain a working capital balance equal to no less than four (4) months of regular Harbor Fund operating expenditure budget to cover harbor operations (Fund 103) and a minimum reserve of five hundred thousand dollars ($500,000) to provide funding to cover emergency capital costs in the harbor (Fund 104). The reserve amount exceeds the GFOA’s 45-day minimum working capital recommendation due to the Harbor’s limited ability to reduce variable costs in response to lower revenues (i.e. public safety costs relatively fixed), customer concentration (i.e. majority of revenues paid by cross channel and cruise ship carriers), and condition of infrastructure. Sewer Fund – The City of Avalon will strive to maintain a target reserve balance equal to no less than three (3) months of operating and maintenance expenses, as outlined in the cost of service study. The reserve amount exceeds the GFOA’s 45-day minimum working capital recommendation due to the cash cycle, with remittances concentrated in the second half of the fiscal year, and condition of infrastructure.
Saltwater Fund – The City of Avalon will strive to maintain a target reserve balance equal to no less than three (3) months of operating and maintenance expenses, as outlined in the cost of service study. The reserve amount exceeds the GFOA’s 45-day minimum working capital
recommendation due to the cash cycle, with remittances concentrated in the second half of the fiscal year, and condition of infrastructure.
Solid Waste Fund – The City of Avalon will strive to maintain a target reserve balance equal to no less than three (3) months of operating and maintenance expenses, as outlined in the cost of service study. The reserve amount exceeds the GFOA’s 45-day minimum working capital recommendation due to the cash cycle, with remittances concentrated in the second half of the fiscal year, and condition of infrastructure. Avalon Transit Fund – The Avalon Transit Fund is subsidized by the General Fund, as transit revenues are not sufficient to cover operations. No working capital target has been set for this fund as the financial buffer or cushion is provided by the General Fund.
H. INVESTMENT POLICY
Policy:
It is the policy of the City of Avalon and Successor Agency to the ACIA (hereinafter collectively referred to as "City" or "City of Avalon") to invest public funds in a prudent manner which will provide in the following order; 1) the highest level of safety of funds, along with 2) liquidity of funds in order that daily cash flow demands are met and, finally, that 3) yield or investment return be maximized while conforming to all laws of the State of California regarding the investment of public funds.
In accordance with Section 53646 of the government Code, the Finance Director and City Treasurer will annually render to the City Council a Statement of Investment Policy. The Finance Director, City Treasurer, and City Manager shall review the policy on an annual basis for submission and approval by the City Council.
Scope:
The City/Agency Treasurer (hereinafter referred to as "Treasurer") is authorized to invest the City's funds in accordance with the California Government Code Sections 53601.1, 53602, and 53635. This investment policy applies to all financial assets of the City of Avalon. These funds are accounted for in the City’s Comprehensive Annual Financial Report, which includes the following fund types:
General Fund
Special Revenue
Debt Service
Capital Projects
Enterprise
Internal Service
Trust and Agency
Any new fund created by the legislative body, unless specifically exempted All monies entrusted to the Treasurer will be pooled in an actively managed portfolio except for the employee's retirement funds, which are administered separately and the proceeds of certain debt issues, which are managed and invested by trustees appointed under indenture agreements.
Prudence:
The actions of the Treasurer in the performance of his or her duties as manager of public funds shall be evaluated using the following prudent person standard applied in the context of managing the overall portfolio:
Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. Investment officers acting in accordance with written procedures and the investment
policy exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and appropriate action is taken to control adverse developments.
Objective:
The primary objectives, in priority order, of the City investment activities shall be:
1. Safety - Safety of principal is the foremost objective of the investment program. Investments of the City shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. The City shall seek to safeguard principal by a careful examination of credit risk and market risk of individual investments.
1.Credit Risk - The chance that an issuer will be unable to make scheduled payments of interest and principal on an outstanding obligation. Another concern for investors is that the market's perceptions of a corporation's credit will cause the market value of a security to fall, even if default is not expected.
2.Market Risk - The chance that the value of a security will decline as interest rates rise. In general, as interest rates fall, prices of fixed income securities rise.
Similarly, as interest rates rise, prices fall. Market risk also is referred to as systematic risk or risk that affects all securities within an asset class similarly.
2. Liquidity - The City investment portfolio will remain sufficiently liquid to enable the City to meet all operating expenditure requirements, which might be reasonably anticipated. In order to maintain liquidity, no more than 50 percent of the portfolio will have maturity in excess of one (1) year.
3. Return on Investment - The City investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the City investment risk constraints and the cash flow characteristics of the portfolio.
Whenever possible, consistent with risk limitations and prudent investment principles, the City shall make an effort to achieve returns at the market average rate of return. The market average rate of return is defined as the average return on six month US Treasury Bills.
Delegation of Authority:
The Treasurer has been authorized to undertake investment transactions on behalf of the City.
This authority shall not pass to the Deputy Treasurer unless specifically authorized in writing by the Treasurer. Although the Treasurer has been authorized to undertake investment transactions, management responsibility for the City's investment program has been delegated to the Finance Department. The only officials authorized to undertake investment transactions on behalf of the City are the Treasurer, Finance Director, and City Manager. The actual disbursement of funds for the placement of individual investments undertaken by these three officials shall be subject to a second party approval by officers authorized to sign City checks and wire transfers: Mayor, City Manager, Chief Administrative Officer, and Certain Department Heads.
The Treasurer is responsible for ensuring compliance with the City's investment policies and for
ensuring that strong internal controls are in place through the oversight of the Finance Director.
Ethics and Conflicts of Interest:
Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. The Treasurer, Finance Director, and all investment employees are required to file annual disclosure statements as required by the Fair Political Practices Commission (FPPC), thus shall disclose to the City Clerk any material financial interests in financial institutions that conduct business within the jurisdiction, and they shall further disclose any large personal financial investment positions that could be related to the performance of the City investment portfolio.
During the course of the year, if there is an event subject to disclosure that could impair the ability of the Treasurer, Finance Director, or any investment employee to make impartial decisions, the City Manager shall be notified in writing within 10 days. All City Council members, Mayor, City Treasurer, Finance Director, and any investment employees are limited on the receipt of honoraria, gifts, and gratuities from advisors, brokers, dealers, bankers, or other persons with whom the City Treasury conducts business. The permitted approved maximum value of these items is $50.00.
Authorized Financial Dealers and Institutions:
The City shall transact business only with issuers, banks, savings and loans, and registered investment securities dealers. The purchase of any investment, other than those purchased directly from the issuer, shall be purchased either from an institution licensed by the State of California as a broker/dealer, as defined in Section 25004 of the Corporations Code, who is a member of the National Association of Securities Dealers (NASD), or a member of a Federally regulated securities exchange, a National or State-Chartered Bank, a Federal or State Association (as defined by Section 5102 of the Financial Code), or a brokerage firm designated as a Primary Government Dealer by the Federal Reserve Bank. The Treasurer's staff shall investigate all institutions that wish to do business with the City/Agency, in order to determine if they are adequately capitalized, make markets in securities appropriate to the City/Agency's needs and agree to abide by the conditions set forth in the City of Avalon/Successor Agency to ACIA Investment Policy and provide a current audited financial statement.The Treasurer will maintain a list of financial institutions authorized to provide investment services to the City.
Authorized and Suitable Investments
The State of California Government Code Sections 16429.1, 53601, et seq. limits the investment vehicles available to local agencies. The City of Avalon's Investment Policy further restricts the permitted investments to those listed below.
State Treasurer's Local Agency Investment Fund (LAIF) - Government Code Section 16429.1 authorizes each local government agency to invest with no maximum limit as of January 1, 2019 in this investment program administered by the California State Treasurer. Money invested with LAIF is pooled with State money in order to earn the maximum rate of return possible in a manner consistent with sound investment practices. Furthermore, LAIF provides daily liquidity, therefore, there is no final
stated maturity for this investment category. Investments in LAIF shall not exceed $60 million total ($30 million each for the City and the Successor Agency to ACIA). Los Angeles County Investment Pool (LACIP) - Government Code Section 27133:
Money invested with the Los Angeles County Investment Pool is pooled with County money in order to earn the maximum rate of return possible in a manner consistent with sound investment practices.
United States Treasury Bills, Notes, and Bonds or those for which the full faith and credit of the United States are pledged for payment of principal and interest. In accordance with Government Code Section 53601, purchase of this category shall not exceed five years to maturity. There is no percentage limit in this category. Federal Government Obligations - Government Code Section 53601: The City may invest in Federally sponsored agency securities including obligations issued by the Government National Mortgage Association (GNMA), the Federal Farm Credit Bank System (FFCB), the Federal Home Loan Bank Board (FHLB), the Federal Home Loan Mortgage Corporation (FHLMC), the Student Loan Mortgage Administration (SLMA), and the Federal National Mortgage Association(FNMA)). The “prudent investor” rule shall apply for a single agency name, as U.S. Government backing is implied rather than guaranteed. There is no percentage limitation of the funds that can be invested in this category. Although a five-year maturity limitation is applicable. Negotiable Certificates of Deposit (CDs) - As authorized in Government Code Section 53601(i), no more than 30 percent of the agency’s money may be invested in negotiable certificates of deposit issued by a nationally or state- chartered bank, a savings association or a federal association (as defined by Section 5102 of the Financial Code), a state or federal credit union, or by a state-licensed branch of a foreign bank. All purchases must be fully insured by the FDIC or fully collateralized.
A five-year maturity limitation is applicable.
Municipal Bonds issued by the State of California and other States in accordance with Code Section 53601, to the extent that the principal amount invested in all funds of this type does not exceed Five Hundred Thousand Dollars ($500,000). A five-year maturity limitation is applicable.
Money Market Mutual Funds (with $1 net asset value) - Investments in money market mutual funds, according to 53601(l) and 53601.6(b) shall, 1) be restricted to those funds that have attained the highest ranking or highest letter and numerical rating provided by not less than two National Recognized Statistical Rating Organizations (NRSROs), 2) retain an investment advisor registered or exempt from registration with the Securities and Exchange Commission with not less than five years of experience managing their specific category of fund and have assets under management in excess of $500,000,000. A further restriction is that the purchase price of shares of the mutual funds shall not exceed twenty percent (20%) of the local agency's surplus funds.
Collateralization
Collateralization will be required on all Demand Accounts and Uninsured Time Deposits.
Demand Accounts and Uninsured Time Deposits with banks and savings and loans shall be collateralized in the manner prescribed by law for depositories accepting municipal investment funds.
Confirmation
Receipts for confirmation of purchase of authorized securities should include the following information: trade date, par value, rate, price, yield, settlement date, description of securities purchased, agency's name, net amount due, and third party custodial information. These are minimum information requirements.
Safekeeping of Securities
In accordance with Government Code Section 53601, all securities owned by the City shall be held in safekeeping by the City's custodial bank or a third party bank trust department, acting for the City under the terms of a custody agreement. All securities will be received and delivered using standard Delivery-Versus Payment procedures, which ensures that securities are deposited with the third party custodian prior to release of funds. A third party custodian as evidenced by safekeeping receipts will hold securities. Investments in LAIF or money market mutual funds are undeliverable and are not subject to delivery or third party safekeeping.
Diversification
The City will diversify its investments by security type and institution. With the exception of US Treasury securities and authorized pools (LAIF and LACIP), no more than 50% of the entity's total investment portfolio will be invested in a single security type or with a single financial institution.
Maximum Maturities
To the extent possible, the City will attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the City will not directly invest in securities matured more than five (5) years from the date of purchase.
Internal Control
The Treasurer shall establish an annual process of indepenCIP Detaident review by an external auditor. This review will provide assurances on internal controls through compliance with policies and procedures.
Performance Standards
The investment portfolio will be designed to obtain the highest rate, with the greatest security and liquidity consistent with the cash flow requirements of the City, but at no less rate on the date of investment than the rate being paid by the Local Agency Investment Fund (LAIF).
Reporting
Under the provision of Section 53646 of the California Government code, the Treasurer shall render a report to the City Council and the City Manager containing detailed information on all securities, investments, and moneys of the City. The report will be submitted on at least a quarterly basis and provided to the City Council within 30 days following the end of the quarter or reporting period.
The report will contain the following information on the Portfolio that is subject to this investment policy:
1. The type of investment, name of the issuer, date of maturity, return on investments, activity, par and cost in each investment;
2. The weighted average maturity of the investments;
3. Description of any investments, including loans and security lending programs that are under the management of contracted parties;
4. The market value and source of the valuation;
5. A description of the compliance with the statement of investment policy; and a statement denoting the City's ability to meet its anticipated expenditure requirements for the next six (6) months.
Investment Policy and Adoption
The above investment policy is adopted by resolution of the City of Avalon and the Successor Agency to the Avalon Community Improvement Agency. According to Section 53646, the Treasurer shall review the policy on an annual basis and the City Council and the Successor Agency to the Avalon Community Improvement Agency members shall consider at a public meeting and approve any modifications made thereto.
Glossary:
Bankers' Acceptance - A draft or bill or exchange accepted by a bank or trust company. The accepting institution, as well as the issuer, guarantees payment of the bill.
Bonds - A debt obligation of a firm or public entity. A bond represents the agreement to repay the debt in principal and, typically, in interest on the principal.
Broker - A person or firm that acts as an intermediary by purchasing and selling securities for others rather than for his or its own account.
Cash Flow - A comparison of cash receipts (revenues) to required payments (debt service, operating expenses, etc.).
Certificate of Deposit - A short-term, secured deposit in a financial institution that usually returns principal and interest to the lender at the end of the loan period. Certificates of Deposit (CDs) differ in terms of collateralization and marketability. Those appropriate to the public agency investing include Negotiable Certificates of Deposit and Non-Negotiable Certificates of Deposit.
Collateralization - Process by which a borrower pledges securities, property, or other deposits for the purpose of securing the repayment of a loan and/or security.
Coupon - The annual rate of interest that a bond's issuer promises to pay the bond holder on the bond's face value; a certificate attached to a bond evidencing interest due on a payment date.
Dealer - Someone who acts as a principal in all transactions, including underwriting, buying, and selling securities, including from his/her own account.
Discount - The difference between the par value of a security and the cost of the security, when the cost is below par. Investors purchase securities at a discount when return to the investor (yield) is higher than the stated coupon (interest rate) on the investment.
Diversification - Dividing investment funds among a variety of securities offering independent return.
Federal Credit Agencies - Agencies of the Federal Government set up to supply credit to various classes of institutions and individuals (e.g. savings and loans, small business firms, students, farmers, farm cooperative, and exporters).
Federal deposit Insurance Corporation (FDIC) - A Federal agency that insures bank deposits, currently up to $250,000 per institution.
Fiduciary - An individual who holds something in trust for another and bears liability for its safekeeping.
Liquidity - The measure of the ability to convert an instrument to cash on a given date at full face or par value.
Local Agency Investment Fund - A voluntary investment fund open to government entities and certain non-profit organizations in California that is manage by the State Treasurer's Office.
Local Government Investment Pool - Investment pools that range from the State Treasurer's Office Local Agency Investment Fund (LAIF) to county pools, to Joint Powers Authorities (JPAs). These funds are not subject to the same SEC rules applicable to money market mutual funds.
Market Value - The price at which a security is trading and presumably could be purchased or sold at a particular point in time.
Maturity - The date on which the principal or stated value of an investment becomes due and payable.
Money Market Mutual Funds - Mutual funds that invest exclusively in short-term money market instruments. MMF's seek the preservation of capital as a primary goal while maintaining a high degree of liquidity and providing income representative of the market for short term investments.
Municipal Notes, Bonds, and Other Obligations - Obligations issued by state and local governments to finance capital and operating expenses.
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Mutual Funds - An investment company that pools money and can invest in a variety of securities, including fixed-income securities and money market instruments.
Portfolio - Combined holding of more than one stock, bond, commodity, real estate investment, cash equivalent, or other asset. The purpose of a portfolio is to reduce risk by diversification.
Prudent Person Standard - A standard of conduct where a person acts with care, skill, prudence, and diligence when investing, reinvesting, purchasing, acquiring, exchanging, selling, and managing funds. The test of whether the standard is being met is if a prudent person acting in such a situation would engage in similar conduct to ensure that investments safeguard principal and maintain liquidity.
Rate of Return - For fixed-rate securities, it is the coupon or contractual dividend rate divided by the purchase price, which is also the current yield.
Safekeeping - A service to customers rendered by banks for a fee whereby securities and valuables of all types and descriptions are held in the bank's vaults for protection.
Securities and Exchange Commission (SEC) - The Federal Agency responsible for supervising and regulating the securities industry.
US Treasury Obligations - Debt obligations of the US Government sold by the Treasury Department in the forms of bills, notes, and bonds. Bills are short-term obligations that mature in one year or less and are sold at a discount. Notes are obligations that mature between one year and ten years. Bonds are long-term obligations that generally mature in ten years or more.
Weighted Average Maturity (WAM) - The average maturity of all the securities that comprise a portfolio, typically expressed in days or years.
Yield - The current rate of return on an investment security generally expressed as a percentage of the securities current price.
I. Investment Policy for Solid Waste Postclosure and Corrective Action Trust Fund Policy
It is the policy of the City of Avalon (“City”) to invest public funds pertaining to the City’s Landfill and Solid Waste Collection System in a manner that will provide maximum security for the City’s capital, while also meeting the cash flow needs of the City relative to its participation in CalRecycle’s Solid Waste Postclosure and Corrective Action Trust Fund (“State Trust Fund”).
This policy conforms to all state and local law governing the investment of public funds and aims to maximize return within an acceptable and defined level of risk.
Scope
This investment policy applies to the City’s establishment of a trust fund for landfill closure and postclosure costs (“Local Trust Fund”) in compliance with CalRecycle’s State Trust Fund program, as well as to cover corrective action and operating liabilities. This policy is intended to supplement and not replace any other City investment policies for general operations or other specified purposes.
Fiscal Prudence (Government Code § 53600.3)
Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, direction and intelligence exercise in the management their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived.
The standard of prudence to be used by City officials responsible for the investment of public funds shall be the “prudent investor” standard and shall be applied in the context of managing the portfolio of the Local Trust Fund. Investment officers acting in accordance with written procedures and the investment policy and exercising due diligence shall be relieved of personal responsibility for an individual’s security risk or market price changes, provided deviations from expectations are reported in a timely fashion and appropriate action is taken to control adverse developments.
Investment Objectives
Safety – The safety or risk associated with an investment refers to the potential loss of principal, accrued interest, or a combination of these. The City seeks to mitigate credit risk by prequalifying and continuously monitoring financial institutions with which it will do business and by careful scrutiny of the credit worthiness of the investment instruments as well as the institutions. Such resources as FDIC bank ratings, Sheshunoff, Fitch, Moody’s, and Standard and Poor’s rating services may be utilized for this review. The City seeks to mitigate interest rate risk through diversification of instruments as well as maturities.
Liquidity – The City’s investment portfolio will be structured with sufficient liquidity to allow the City to meet its anticipated cash requirements. This will be accomplished through diversity of instruments to include those with active secondary markets, those which match maturities to expected cash needs, and the State Local Agency Investment Fund (LAIF) with immediate withdrawal provisions.
Yield – A competitive market rate of return is the third objective of the City’s investment 199
program after the fundamental requirements of safety and liquidity have been met.
Delegation of Authority
The City Treasurer has been authorized to undertake investment transactions on behalf of the City.
This authority shall not pass to the Deputy Treasurer unless specifically authorized in writing by the Treasurer. Although the Treasurer has been authorized to undertake investment transactions, management responsibility for the City's investment program has been delegated to the Finance Department. The only officials authorized to undertake investment transactions on behalf of the City are the Treasurer, Finance Director, and City Manager. The actual disbursement of funds for the placement of individual investments undertaken by these three officials shall be subject to a second party approval by officers authorized to sign City checks and wire transfers: Mayor, City Manager, and Certain Department Heads.
The Treasurer is responsible for ensuring compliance with the City's investment policies and for ensuring that strong internal controls are in place through the oversight of the Finance Director.
Ethics and Conflicts of Interest
Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. The Treasurer, Finance Director, and all investment employees are required to file annual disclosure statements as required by the Fair Political Practices Commission (FPPC), thus shall disclose to the City Clerk any material financial interests in financial institutions that conduct business within the jurisdiction, and they shall further disclose any large personal financial investment positions that could be related to the performance of the City investment portfolio.
During the course of the year, if there is an event subject to disclosure that could impair the ability of the Treasurer, Finance Director, or any investment employee to make impartial decisions, the City Manager shall be notified in writing within 10 days. All City Council members, Mayor, City Treasurer, Finance Director, and any investment employees are limited on the receipt of honoraria, gifts, and gratuities from advisors, brokers, dealers, bankers, or other persons with whom the City Treasury conducts business. The permitted approved maximum value of these items is $50.00.
Authorized Financial Dealers and Institutions (Government Code § 53601.5) The City shall transact business only with issuers, banks, savings and loans, and registered investment securities dealers. The purchase of any investment, other than those purchased directly from the issuer, shall be purchased either from an institution licensed by the State of California as a broker/dealer, as defined in Section 25004 of the Corporations Code, who is a member of the National Association of Securities Dealers (NASD), or a member of a Federally regulated securities exchange, a National or State-Chartered Bank, a Federal or State Association (as defined by Section 5102 of the Financial Code), or a brokerage firm designated as a Primary Government Dealer by the Federal Reserve Bank. The Treasurer's staff shall investigate all institutions that wish to do business with the City, in order to determine if they are adequately capitalized, make markets in securities appropriate to the City’s needs, and agree to abide by the conditions set forth in this policy and provide a current audited financial statement. The Treasurer will maintain a list of financial institutions authorized to provide investment services to the City.
Authorized and Suitable Investments
In accordance with Government Code sections 16429.1 and 53601 et seq., the City hereby restricts permitted investments to the following:
Investment Type Maximum Maturity Maximum
Percentage
of Portfolio
Maximum
par value per
name
Credit/Minimum Quality Requirements
US Treasury Bills, Bonds, and
Notes
5 years — See
Maximum Maturity
requirements
0‐70% None Full faith and credit of the United
States Government
Federal Agency Securities 5 years — See
Maximum Maturity
requirements
0‐70% $15,000,000 Implied guarantee of the US
Government. Federal Agency Securities
have an Aaa/AA+ Moody's/ S&P rating.
Local Agency Bonds 5 years — See
Maximum Maturity
requirements
0‐20% $5,000,000 Shall be rated in a rating category of "A" or its equivalent or better by a nationally
recognized rating service such as S&P or
Moodys.
State of California Obligations 5 years — Sec
Maximum Maturity
requirements
0‐20% $5,000,000 Shall be rated in a rating category of "A" or its equivalent or better by a nationally
recognized rating service such as S&P or
Moodys.
CA Local Agency Obligations 5 years — See
Maximum Maturity
requirements
0‐20% $5,000,000 Shall be rated in a rating category of "A" or its equivalent or better by a nationally
recognized rating service such as S&P or
Moodys.
Money Market Funds N/A 0‐20% 10% per
single issue
Multiple requirements including highest
ranking by two nationally recognized
rating agencies, must have fund advisor
Certificates of Deposit —
Private Placement Certificate
of Deposit Account Registry
Service (CDARS) &
Negotiable Certificates of
Deposit
5 years 0‐30% $250,000 per
issuer
Federal Deposit Insurance Corporation
(FDIC) Insured limited to $250,000 per
issuer.
Repurchase Agreements 30 days 0‐ 10% $2,000,000 Signed Security Loan Agreement in file.
Reverse Repurchase Agreements are
specifically not authorized under this
investment policy.
Local Agency Investment Fund
(LAIF)
N/A 0‐60% $20,000,000
(per entity)
Investment of funds in the California LAIF
which allows the State Treasurer to invest
through the Pooled Money Investment
Account
Los Angeles County Investment
Pool (LACIP)
N/A None None Investment of funds in the local LACIP
which allows the County Treasurer to
invest through a pooled account
Medium‐term Corporate Bonds 5 years 0‐20% $2,000,000 Shall be rated in a rating category of "A" or its equivalent or better by a nationally
recognized rating service such as S&P or
Moodys.
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Collateralization
Collateralization will be required on all Demand Accounts and Uninsured Time Deposits.
Demand Accounts and Uninsured Time Deposits with banks and savings and loans shall be collateralized in the manner prescribed by law for depositories accepting municipal investment funds.
Confirmation
Receipts for confirmation of purchase of authorized securities should include the following information: trade date, par value, rate, price, yield, settlement date, description of securities purchased, agency's name, net amount due, and third party custodial information. These are minimum information requirements.
Safekeeping of Securities
In accordance with Government Code Section 53601, all securities owned by the City shall be held in safekeeping by the City's custodial bank or a third party bank trust department, acting for the City under the terms of a custody agreement. All securities will be received and delivered using standard Delivery Versus Payment procedures, which ensures that securities are deposited with the third party custodian prior to release of funds. A third party custodian as evidenced by safekeeping receipts will hold securities. Investments in LAIF or money market mutual funds are undeliverable and are not subject to delivery or third party safekeeping.
Diversification
The City will diversify its investments by security type and institution. With the exception of US Treasury securities and authorized pools (LAIF and LACIP), no more than 50% of the entity's total investment portfolio will be invested in a single security type or with a single financial institution.
Maximum Maturities
To the extent possible, the City will attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flow and authorized by the Government Code, the City will not directly invest in securities matured more than five (5) years from the date of purchase.
Internal Control
The Treasurer shall establish an annual process of independent review by an external auditor.
This review will provide assurances on internal controls through compliance with policies and procedures.
Performance Standards
The investment portfolio will be designed to obtain the highest rate, with the greatest security and liquidity consistent with the cash flow requirements of the City, but at no less rate on the date of investment than the rate being paid by the Local Agency Investment Fund (LAIF).
Reporting
Pursuant to the Government Code, the Treasurer shall render a report to the City Council and the City Manager containing detailed information on all securities, investments, and moneys of the
City, including investments made for the limited purpose of the Local Trust Fund. The report will be submitted on at least a quarterly basis and provided to the City Council within 30 days following the end of the quarter or reporting period. The report will contain the following information on the Portfolio that is subject to this investment policy:
1. The type of investment, name of the issuer, date of maturity, par and cost in each investment;
2. The weighted average maturity of the investments;
3. Description of any investments, including loans and security lending programs that are under the management of contracted parties;
4. The market value and source of the valuation;
5. A description of the compliance with the statement of investment policy; and
6. A statement denoting the City's ability to meet its anticipated expenditure requirements for the next six (6) months.
Adoption
This investment policy is adopted by resolution of the City of Avalon. The Treasurer shall review the policy on an annual basis and the City Council shall consider at a public meeting and approve any modifications made thereto.
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J. CREDIT CARD PURCHASING POLICY
Purpose:
The purpose of the policy is to establish a framework for the appropriate use of City-issued credit cards. The use of City-issued credit cards is intended to streamline small dollar purchases, reduce the acquisition period, reduce requests for employee reimbursements, and minimize the use of personal credit cards for City-related expenses. Employees with Cityissued credit cards (Card Users) must also adhere to the City’s Procurement Policy, as outlined in the Avalon Municipal Code, as well as the City’s Travel and Expense Reimbursement Policy.
Background:
The City utilizes credit cards for the procurement of goods for administrative convenience and efficiency. The City’s credit card is managed by the Finance Department. The Finance Director, or their designee, is responsible for the issuance, activation, cancellation, and payment of the credit card. Additionally, the Finance Department reviews the documentation of credit card usage for compliance with the Credit Card Purchasing Policy with final approval by the Finance Director.
Policy:
Purchases made by credit card must adhere to the City’s Procurement Policy, as outlined in the Avalon Municipal Code Title 3, Chapter 4, and with the City’s Travel and Expense Reimbursement Policy.
Credit cards may be issued to City of Avalon department heads and their designees, as approved by the City Manager. Credit cards shall not be issued to City Council Members, members of boards, committees, or commissions, volunteers, part-time employees, seasonal employees, or contracted employees. Prior to card issuance, employees will also be required to sign the cardholder agreement (Attachment A), indicating that they understand and accept the terms of the policy.
City credit cards may not be used for the following:
1. Cash advances
2. Personal transactions unrelated to official City business
3. Transactions beyond established credit limits
4. Purchases that circumvent or violate City policies, finance policies, or exceed budgetary limits for the category of expense
5. Purchases unauthorized or unlawful under federal and state laws, including but not limited to, ethical rules related to gifts and reporting obligations of elected officials
6. Purchases deemed unauthorized or out of compliance with other applicable provisions of City of Avalon policies
Within five business days of receiving the credit card statement, card users must submit to the Finance Department detailed receipts and descriptions of all credit card statement transactions,
listing the business purpose, attendees, date of purchase merchant’s name and budgeted account codes. If the card user does not have the proper documentation for a transaction, an explanation shall be provided in the form of a memo countersigned by the card user’s supervisor that includes a description of the item, business purpose, attendees, date of purchase, merchant’s name budgeted account codes, and the reason why the documentation is missing.
Card Users shall take necessary measures to prevent unauthorized charges against the card. If the credit card is lost or stolen, the Card User shall immediately report the occurrence to the Finance Director so that the card may be cancelled. The Finance Department will coordinate with the Card User and the credit card issuer in handling all disputed transactions. If the credit card is used for personal transactions, such use shall be immediately reported and the amount charged to the credit card shall be immediately refunded by the Card User.
The Finance Department will submit to the City Council a supplemental report attached to the bi-weekly warrant report that describes the individual credit card transactions for the month.
Violation of this Policy may result in penalties including but not limited to:
Loss of credit card privileges;
A demand for restitution to the City for unauthorized or improper purchases; Prosecution under state or federal law for misuse of public resources; Disciplinary action up to and including termination.
The following is a list of the default monthly card and transaction limits for Card Users.
Deviations from the proposed users and limits must be approved by the City Manager and documented in the cardholder agreement.
Position Card Limit Transaction
Limit
City Manager $15,000 $5,000
Assistant City Manager $15,000 $3,000
Fire Chief $10,000 $3,000
Harbor Master $10,000 $3,000
Public Works Director $10,000 $3,000
Finance Director $5,000 $1,000
Community Services Manager $5,000 $1,000
Assistant Harbor Master $5,000 $1,000
Maintenance Superintendent $5,000 $1,000
Other as designated by City Manager $2,500 $1,000
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ATTACHMENT A
CITY OF AVALON CARDHOLDER AGREEMENT
I, ___________________________, hereby acknowledge receipt of the following credit card:
________ (last four digits)
I understand that improper use of this card may result in disciplinary action, as outlined in the City of Avalon Personnel Rules and Regulations, as well as personal liability for any improper purchases. As a cardholder, I agree to comply with the terms and conditions of this agreement, including the attached Credit Card Purchasing Policy.
I acknowledge receipt of the Credit Card Purchasing Policy and confirm that I have read and understand the terms and conditions. I understand that by using this card, I will be making financial commitments on behalf of the City of Avalon and that the City of Avalon will be liable to U. S. Bank for all charges made on this card.
I will strive to obtain the best value for the City of Avalon when purchasing with this card.
As a holder of this City of Avalon credit card, I agree to accept the responsibility and accountability for the protection and proper use of the card. I will return the card to the Finance Director, upon demand, during the period of my employment. I further agree to return the card upon termination of employment. I understand that the card is not to be used for personal purchases. If the card is used for personal purchases or for purchases for any other entity, the City of Avalon will be entitled to reimbursement from me for such purchases. The City of Avalon shall be entitled to pursue legal action, if required, to recover the cost of such purchases, together with costs of collection and reasonable attorney fees.
Card Limit: ________________ Transaction Limit: ______________ Signature ___________________________________________ Date ___________________ (Cardholder)
APPROVAL:
Signature ___________________________________________ Date ___________________ (Finance Director)
Signature ___________________________________________ Date ___________________ (City Manager)
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