Agenda packet — Big Bear Lake City Council, May 16, 2022

CITY COUNCIL

REGULAR MEETING AGENDA
MAY 16, 2022
Meeting Time - 6:00 p.m.

Meeting Location - Hofert Hall, 39707 Big Bear Boulevard, Big Bear Lake, CA 92315 __________________________________________________________________________________________

COUNCILMEMBERS

MAYOR RICK HERRICK

MAYOR PRO TEM BYNETTE MOTE

COUNCILMEMBER ALAN LEE

COUNCILMEMBER PERRI MELNICK

COUNCILMEMBER RANDALL PUTZ

CITY STAFF

INTERIM CITY MANAGER JEFF MATHIEU

CITY ATTORNEY STEPHEN DEITSCH

CITY CLERK ERICA STEPHENSON
Please Note: Agenda items may be moved at the discretion of the City Council.

The public is encouraged to submit written public communications about any item on this meeting agenda, or about any subject matter within the jurisdiction of the City, to the City Clerk in person, via mail or by email at [email protected]. If your comment is related to a specific Agenda item, please identify the Agenda item in the header of your letter or the subject line of your email. All written communications received by the City Clerk prior to the meeting will be distributed to the City Council prior to the start of the meeting, however, the public is encouraged to submit comments by 8:00 am on the day of the meeting to ensure adequate time for Council review and consideration.

OPEN SESSION

CALL TO ORDER

PLEDGE OF ALLEGIANCE

INVOCATION
Invocation will be led by Jim Lona, Commander of American Legion Post 584.

ROLL CALL

PRESENTATIONS
• Presentation by Mayor Rick Herrick and Jim Lona, Commander of American Legion Post 584, of the City’s Burial Flag that will be on display in Hofert Hall.

CITY COUNCIL AGENDA
May 16, 2022 - Page 2
• Presentation made by Nick Cargill, a representative for the Big Bear Workforce Housing Initiative, informing the community of an opportunity for homeowners to convert their vacation rental properties into long-term rentals.
• Presentation by the Economic Development Advisory Committee highlighting their proposed work program. • Presentation by Scott Surico, Bear Valley Community Hospital District Education Coordinator, regarding Stroke Awareness Month and highlighting programs offered by the Hospital District for those who experience stroke-like symptoms in Big Bear Valley.

PUBLIC COMMUNICATIONS
Public comment is permitted at this time only on matters not listed on the posted agenda that are within the subject matter jurisdiction of the City. Please note that State law prohibits the City Council from taking any action on items not listed on the agenda. There is a three-minute maximum time limit when addressing Council during this time period. The time limit is subject to adjustment at the discretion of the Presiding Officer. Speakers are limited to their individual maximum time limit and other members of the public cannot cede their speaking time to another person. Public comment on items listed on the posted agenda (public hearing and discussion/action items) will be taken at the time each item is called for discussion.

1. PUBLIC HEARING
Any person may appear and be heard in support or in opposition to the proposal at the time of the hearing. If you challenge the action in court or an administrative proceeding, you may be limited to raising only those issues which you or someone else raised at the public hearing described in the notice, or in written correspondence delivered to the City at or before the public hearing.

1.1 CONTINUANCE OF APPEAL OF PLANNING COMMISSION DECISION TO DENY MINOR MODIFICATION 2021-136, NOON LODGE REQUEST FOR LARGE OUTDOOR GATHERINGS AT 214 LAGUNITA LANE (APN 307-061-27)
City Council will consider a continuance of a public hearing on Appeal Application 2022-055, an appeal of the Planning Commission’s denial of a request by Noon Lodge to host large outdoor gatherings, including weddings, receptions and other events for up to 75 persons. The City Council will asked to consider placing this Public Hearing item on the July 18, 2022 City Council Regular Meeting Agenda.

2. DISCUSSION/ACTION ITEMS

2.1 VERIFICATION OF SUFFICIENCY OF SIGNATURES FOR PETITION ENTITLED “INITIATIVE MEASURE AMENDING THE CITY’S MUNICIPAL CODE TO LIMIT THE

NUMBER OF VACATION RENTAL LICENSES AND RENTAL CONTRACTS IN THE CITY AND TO ENACT ADDITIONAL LIMITATIONS AND REGULATIONS ON VACATION RENTALS”

AND CONSIDERATION OF ADDITIONAL COUNCIL ACTIONS RELATED TO THE

INITIATIVE
City Council will consider accepting a Certificate of Sufficiency of Initiative Petition from the San Bernardino County Registrar of Voters (ROV). The City Council will also discuss and provide input related to their options under Elections Code sections 1405 and 9215 which are as follows: a) adopt the Measure, without alteration, at this meeting, or within 10 days after, b) submit the Measure to the voters at the next regular municipal election occurring at least 88 days later, c) submit the Measure to the voters at a special municipal election occurring on a Tuesday between 88 and 103 days after the City Council calls the election

CITY COUNCIL AGENDA
May 16, 2022 - Page 3
or, d) direct staff to prepare an impartial and informational report analyzing the impact of the Measure on the City’s land use and development regulations, finances, ability to provide public services, and the like. Council ordered the preparation of this report at their May 2, 2022 Regular Meeting. Therefore, at this time no further action of Council is required related to these four options, but Council will need to consider options a) through c) at their June 6 meeting when the impact report is formally presented. In addition, City Council will discuss and consider possible actions related to an alternative proposal for limiting vacation rentals by adoption of an amendment to the Development Code Chapter 4.01 to establish new permanent regulations for vacation rentals in Big Bear Lake. One potential action may be for the Council to establish an Ad Hoc Committee to work with staff and proponents to draft an alternative proposal for limiting vacation rentals.

2.2 POTENTIAL TRANSIENT OCCUPANCY TAX INCREASE
City Council will receive a presentation from a representative of Columbia Capital Management, LLC, regarding an analysis of Transient Occupancy Tax (TOT) and a proposed increase in the City’s rate. The City Council will engage in further discussions regarding a proposed increase in the City’s TOT rate and provide direction to staff related to preparing the necessary documents required to place a measure increasing the City’s TOT rate, on the November 8, 2022 ballot.

2.3 RESOLUTION ACCEPTING AN EXTENSION TO THE DUE DILIGENCE PERIOD FOR THE

GROUND LEASE WITH BEAR VALLEY MUTUAL WATER COMPANY AND APPROVING A

BUDGET APPROPRIATION AND ASSOCIATED AGREEMENTS FOR THE CONTINUED DUE

DILIGENCE EFFORT
City Council will consider a resolution authorizing an extension of the due diligence period associated with the ground lease with Bear Valley Mutual Water Company as well as a budget appropriation and the agreements associated with the continued due diligence effort. On November 1, 2021, the City Council approved a 99-year ground lease for approximately 19-acres of lakeside property from Bear Valley Mutual Water Company and the agreement was executed on December 8, 2021. The agreement includes a six-month due diligence period for the City to undertake all necessary inspection and evaluation of the property to determine whether it will proceed with the lease agreement and that period expires on June 8, 2022. In the recent weeks, staff has identified additional due diligence activities to complete and approached Bear Valley Mutual Water Company, through legal counsel, about a possible extension of the due diligence period. Bear Valley Mutual Water Company has graciously offered to extend the due diligence period through July 2022 for no additional fee or consideration and staff is recommending that the City Council accept the extension.

Furthermore, staff is seeking a budget appropriation and the approval of two associated agreements to complete additional due diligence activities before the updated deadline at the end of July 2022.

2.4 FY 2022-23 PROPOSED BUDGET AND 5-YEAR CAPTIAL REPLACEMENT / IMPROVEMENT PLAN
City Council will receive a presentation of the City’s proposed FY 2022-23 Budget and 5-Year Capital Replacement Improvement Plan and provide direction to City staff, in preparation for formal Council adoption in June. City Council will also consider authorizing a few budget related items, such as an amendment to the law enforcement contract proposed to include an additional deputy for weekend coverage in FY 2022-23 and setting public hearings for proposed City Sewer and Refuse Rates as well as Big Bear Area Wastewater Agency (BBARWA) pass through charges included in the budget document.

CITY COUNCIL AGENDA
May 16, 2022 - Page 4

2.5 FY 2022-23 DEPARTMENT OF WATER BUDGET PRESENTATION
City Council will receive a presentation of the Department of Water (DWP) proposed FY 2022-23 Budget and engage in potential discussion, prior to the Budget adoption by the DWP Board of Commissioners. Once adopted by the DWP Board of Commissioners the City Council will be asked to formally incorporate the DWP’s Budget into the City’s budget in June.

3. COMMENTS, ANNOUNCEMENTS & ADDITIONAL CITY BUSINESS

3.1 CITY CLERK, CITY ATTORNEY, CITY MANAGER COMMENTS

3.2 COUNCILMEMBER BOARD/COMMITTEE REPORTS & COMMENTS

ADJOURNMENT
I hereby certify under penalty of perjury, under the laws of the State of California, that the foregoing agenda was posted in accordance with the applicable legal requirements. Dated this 13 th day of May 2022.

Erica Stephenson, City Clerk
The City of Big Bear Lake wishes to make all of its public meetings accessible to the public. If you need special assistance to participate in this meeting, please contact the City Clerk’s Office at (909) 866-5831. Notification 72 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.

MEETING
DATE: May 16, 2022
TO: Honorable Mayor and Members of the City Council
THROUGH: Jeff Mathieu, Interim City Manager

FROM: Sue O’Strander, Community Development Director
Janice Etter, Sr. Principal Planner
SUBJECT: Continuance Request, Appeal Application 2022-055 Noon Lodge, Located at 214 Lagunita Lane

BACKGROUND
On April 6, 2022, the Planning Commission held a public hearing and considered a Minor Modification application (2021-136) to authorize ancillary uses of outdoor gatherings, including weddings and wedding receptions, to the operations of Noon Lodge, pursuant to the requirements contained in Development Code Section 17.25.220 “Development and Performance Standards for Ancillary Uses within Commercial Lodging Facilities and Bed and Breakfast Establishments.” The Planning Commission determined that the application request did not comply with several provisions of Development Code Section 17.25.220, and therefore the application could not be approved. The Planning Commission adopted Resolution No. 2022-06 by a vote of 4 in favor, 0 opposed, and 1 absent, to deny Minor Modification application 2021-136.

The property owner filed an appeal of this decision on April 15, 2022. The item was expeditiously scheduled for the May 16, 2022, City Council meeting.

On May 4, 2022, Mr. Paige Gosney, counsel for Noon Lodge, submitted a written request for a 30-60 day continuance. Mr. Gosney’s request is attached to this report.

Subsequently, on May 10, 2022, the City received a second request for continuance from Mr.

Jonathan Shardlow, land use counsel for Dalton Gerlach, owner of Noon Lodge, requesting a 30- 60 day continuance. Mr. Shardlow’s request is also attached to this report.

DISCUSSION
In consideration of Mr. Gosney and Mr. Shardlow’s appeal continuance requests, staff reviewed the upcoming tentative Agenda schedules and have identified availability on the July 18, 2022 meeting. Therefore, it is recommend that the Council grant the 60 day appeal continuance requests and continue this item at the July 18, 2022 Regular City Council Meeting.

FISCAL IMPACT
There is no fiscal impact related to this Item.

ENVIRONMENTAL CONSIDERATIONS
None requiring review under California Environmental Quality Act.

RECOMMENDATION
It is recommended that the City Council approve the continuance requests of the Public Hearing on Appeal Application 2022-055 and place this item on the July 18, 2022 City Council Regular Meeting Agenda.

ATTACHMENTS

1. Continuance Request from Mr. Gosney – May 4, 2022

2. Continuance Request from Mr. Shardlow – May 10, 2022 ATTACHMENT 1
ATTACHMENT 1
Continuance Request
Mr. Paige Gosney, via email
May 4, 2022
From: Paige Gosney <phgosney
Sent: Wednesday, May 4, 2022 2:00 PM
To: Jennifer Ellis <[email protected]>
Cc: Dalton Gerlach <dalton.gerlach
Subject: Fwd: 05-16-2022 Noon Lodge Appeal City Council Public Hearing Notice Jennifer:

I left you a voicemail a moment ago. I'm land use counsel for Dalton Gerlach and Noon Lodge and am assisting Mr. Gerlach (copied here) with the City Council appeal of the Planning Commission's denial of his application for Minor Modification 2021-136. In connection with our appeal, I submitted a Public Records Act request to the City Clerk on April 28, 2022, seeking documents and information that we intend to use to support the appeal. We have not yet received a response to the PRA request and likely will not receive a full production of documents in advance of the May 16 hearing date to provide us with sufficient time to review them and adequately prepare our appeal presentation.

To that end, we would like to request a continuance of the May 16 appeal hearing an additional 30-60 days to allow enough time for the City to assemble the documents responsive to our PRA request and our team to review/analyze the documents and use them to support our appeal.

Please give me a call at your earliest convenience to discuss the request and scheduling of the continued City Council hearing. I can be reached temporarily via email at this address (phgosney and am also available on my cell phone at .

Thanks and I look forward to speaking with you soon.

Paige
ATTACHMENT 2
Allen Matkins Leck Gamble Mallory & Natsis LLP
Attorneys at Law
1900 Main Street, 5th Floor | Irvine, CA 92614-7321
Telephone: 949.553.1313 | Facsimile: 949.553.8354
www.allenmatkins.com
Jonathan E. Shardlow
E-mail: [email protected]
Direct Dial: 949.851.5422 File Number: 392614.00001/4874-8791-8111.1 Los Angeles | Orange County | San Diego | Century City | San Francisco Allen Matkins
Via Email/U.S. Mail
May 10, 2022
Honorable Mayor and Members of the City
Council
c/o Erica Stephenson, City Clerk
City of Big Bear Lake
39707 Big Bear Boulevard
P.O. Box 1000
Big Bear Lake, CA 92315
[email protected]
Re: Request for Continuance of May 16, 2022, Appeal Hearing on Planning Commission Denial of Minor Modification 2021-136 (Noon Lodge / Dalton Gerlach)
Dear. Honorable Mayor and Members of the City Council:

This firm is land use counsel for Dalton Gerlach, the owner of the Noon Lodge boutique cabin resort and appellant for the Planning Commission’s April 11, 2022, denial of Mr. Gerlach’s application for Minor Modification 2021-136 to allow for the hosting of periodic small wedding events at the Lodge (the “Appeal”).

The purpose of this letter is to formally request that the City agree to a short 30 to 60 day continuance of the May 16, 2022, appeal hearing to allow sufficient time for the City to provide a complete response to Mr. Gerlach’s pending request under the California Public Records Act (Gov.

Code, §§ 6250, et seq.) (the “Act”) for documents and information intended to support the appeal (“PRA Request”), including our position that small wedding events for guests of the Lodge have been hosted at the resort for more than 50 years and therefore are grandfathered in under the City’s Code.

The PRA Request was submitted to the City on April 28, 2022, shortly after the Planning Commission’s denial of Minor Modification and subsequent appeal. The City Clerk’s office responded to the PRA Request on May 6, 2022, stating that an initial production of documents would commence on May 16 – the date of the City Council appeal hearing – and would continue thereafter on a rolling basis as responsive documents became available. A copy of the City Clerk’s May 6, 2022, correspondence is attached to this letter as Exhibit A.

Upon receiving notice of the scheduled May 16, 2022, hearing date for the Appeal, our office immediately contacted Planning Department staff to notify them of the PRA Request and our request

EXHIBIT A

City Clerk’s Office
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 • www.citybigbearlake.com including City ordinances or regulations related to special event permits for weddings and similar gatherings in areas zoned for or adjacent to residential uses. 5) All public records related to City ordinances or regulations related to single day use/event permits in the City that were effective during the period of January 1, 1963, to the present date, including City ordinances or regulations related to single day use/event permits for weddings and similar gatherings in areas zoned for or adjacent to residential uses.

As currently written, your request will require City staff members to gather and review a large number of documents in order to locate responsive records. Under the PRA, a request that creates a need to search for, collect and appropriately examine a “voluminous amount of separate and distinct records” falls under “unusual circumstances” (Gov. Code § 6253, subd. (c)(2)). Under such circumstances, the City may take an extension beyond the standard 10-day time period provided under the PRA for making its determination regarding your records request.

We expect to begin producing records in a rolling response, and will provide a written determination for your request no later than Monday, May 16, 2022. Nothing in this letter should be construed as a representation that the City has all of the records requested, or that such records (if they exist) are subject to public disclosure.

Should you have any questions, please feel free to contact me at (909) 866-5831 or by email at [email protected]
Kind Regards,
Erica Stephenson
City Clerk

EXHIBIT B

2 I left you a voicemail a moment ago. I'm land use counsel for Dalton Gerlach and Noon Lodge and am assisting Mr.

Gerlach (copied here) with the City Council appeal of the Planning Commission's denial of his application for Minor Modification 2021-136. In connection with our appeal, I submitted a Public Records Act request to the City Clerk on April 28, 2022, seeking documents and information that we intend to use to support the appeal. We have not yet received a response to the PRA request and likely will not receive a full production of documents in advance of the May 16 hearing date to provide us with sufficient time to review them and adequately prepare our appeal presentation.

Thanks and I look forward to speaking with you soon.

Paige
From: Jennifer Ellis <[email protected]>
Date: May 4, 2022 at 12:45:26 PM PDT
To: Janice Etter <[email protected]>
Cc: Jennifer Ellis <[email protected]>
Subject: 05-16-2022 Noon Lodge Appeal City Council Public Hearing Notice

Good Afternoon,
Please see the attached public hearing notice for the Noon Lodge Appeal at the May 16, 2022 City Council Meeting.

Thank you,
Jennifer Ellis
Administrative Assistant, Community Development
39707 Big Bear Blvd., PO Box 10000 Big Bear Lake, CA 92315 909.866.5831 Ext. 141 | www.citybigbearlake.com
Big Bear Lake City Hall is open Monday - Friday, from 8:00 a.m. - 5:00 p.m.

Please note that email correspondence with the City of Big Bear Lake, along with attachments, may be subject to the California Public Records Act, and therefore may be subject to disclosure unless otherwise exempt.

MEETING
DATE: May 16, 2022
TO: Honorable Mayor and Members of the City Council
THROUGH: Jeff Mathieu, Interim City Manager

FROM: Erica Stephenson, City Clerk
SUBJECT: Verification of Sufficiency of Signatures for Petition Entitled “Initiative Measure Amending the City’s Municipal Code to Limit the Number of Vacation Rental Licenses and Rental Contracts in the City and to Enact Additional Limitations and Regulations on Vacation Rentals” and Consideration of Additional Council Actions Related to the Initiative

BACKGROUND
On December 27, 2021, the City received a Notice of Intent to Circulate a Petition and proposed initiative measure (“Measure”) from Beverly Palmer, attorney and an authorized representative of Paul Sokoloff, James Hart and Shelley Black, three Big Bear Lake residents and proponents of the Measure.

If approved, the Measure would limit the number of vacation rental licenses and rental contracts in the City and would enact additional limitations and regulations on vacation rentals in the City.

Section 903 of the City’s Charter provides that local initiative measures shall follow the procedures set forth in the California Elections Code, except where in conflict with the Charter. There are no conflicting provisions of the Charter and, therefore, the Elections Code governs the City’s initiative procedure. In accordance with the Elections Code, the City Attorney’s office timely prepared and sent a ballot title and summary of the Measure to the Measure’s proponents and authorized representative on January 11, 2022. The proponents then had 6 months from receipt of the ballot title and summary to gather enough signatures to qualify the Measure for the ballot.

On April 7, 2022, the proponents timely submitted a signed petition to the City Clerk’s Office. As is standard practice, the City Clerk’s Office forwarded the signed petition to the San Bernardino County Registrar of Voters to verify the validity of the petition signatures.

On May 4, 2022, the City Clerk’s office received formal notification from the County Registrar of Voters that the petition contains 295 valid signatures, which equates to 10% of the registered voters within the City. The Elections Code requires the valid signatures of at least 10 percent of the City’s registered voters to qualify a local measure. Therefore, the Measure has qualified for the ballot.

On May 9, 2022, the City Manager received an email on behalf of the Measure’s proponents offering to discuss the prospect of reaching a compromise ordinance. City Council will discuss a possible action related to an alternative proposal for limiting vacation rentals in Big Bear Lake which may result in an amendment to the Development Code Chapter 4.01.

DISCUSSION
Sufficiency of Initiative Petition:

The Certificate of Sufficiency of Initiative Petition is attached to this report and it is recommended that the City Council receive, file, and accept the Certificate as valid in all respects. Since the Measure has obtained the required number of signatures, the City Council’s options under Elections Code sections 1405 and 9215 are as follows:
a) Adopt the Measure, without alteration, at this meeting, or within 10 days after. b) Submit the Measure to the voters at the next regular municipal election occurring at least 88 days later. A “regular municipal election” is one where Councilmembers are elected. The next regular municipal election upon which this Measure can be placed will be November 8, 2022; c) Submit the Measure to the voters at a special municipal election occurring on a Tuesday between 88 and 103 days after the City Council calls the election; or d) Direct Staff to prepare an impartial and informational report analyzing the impact of the Measure on the City’s land use and development regulations, finances, ability to provide public services, and the like. Staff must present the report not later than 30 days after the City Clerk certifies to the Council that the petition is sufficient (by June 15, 2022).

The Council will recall that at its May 2 meeting, it ordered an impact report to be prepared, expecting that this Measure would qualify. This “early start” to the report is allowed under Elections Code section 9212 and will allow additional time for the consultant to perform research and analysis and prepare the report, which staff expects to be presented to the Council at its June 6, 2022 regular meeting.

At this time, no further action of the Council is required related to these four options. However, once the report is prepared and presented on June 6, the Council will need to consider options a) through c) above.

Possibility of Compromise Ordinance:

Although the proponents cannot amend the text of the Measure, the California Elections Code recognizes that, from time to time, a local initiative will spark discussion between the proponents and the Council which can result in a negotiated compromise ordinance – something that is less intensive than what the initiative proposes but more intensive than current Municipal Code. In cases such as this Elections Code section 9215.5 allows the proponents to voluntarily withdraw the initiative “at any time before the 88th day before the election, whether or not the petition has already been found sufficient by the elections official.” Therefore, even if the Measure has been found sufficient and is placed on the ballot, negotiations may continue and the proponents may withdraw the Measure by the deadline of August 12, 2022 and thereby take it off the ballot.

In an email addressed to the City Manager, the Proponents indicated a willingness to discuss suggested revisions to the Development Code Chapter 4.01 as an alternative solution … is written in such a way that the Council could not simply reverse the decision after the fact and accomplishes the following:
…puts the community first, addresses the over-saturation of vacation rentals in our neighborhoods, returns vacation rentals to their original intent as second homes, and shifts responsibility for monitoring behavior to the owners and management companies…
Should the Council wish to work toward an alternative proposal with the proponents, the recommended revision to the Development Code would need to be negotiated by the deadline for the proponents to withdraw the Measure. Otherwise, the Measure will automatically go to the voters on the November 8, 2022 ballot. If the Council is interested, perhaps the most efficient approach would be to establish an Ad Hoc Committee to work with staff and the proponents to draft a proposal.

The City Attorney has advised that in order to work efficiently and without having to post notices of meetings, the Brown Act would require that the Ad Hoc Committee be comprised of less than a quorum of Council members, and no persons other than the two Council members could serve on the Ad Hoc Committee. Such a Committee could meet with staff, the proponents and other concerned citizens in order to discuss a possible compromise ordinance.

If Council wants to form an Ad Hoc Committee, it might consider the following, among other options:
(1) Appoint two members of the Council to negotiate with the proponents of the Measure. (2) Agree to identify and use a mediator who would work with the Ad Hoc Committee and with the proponents in an effort to draft a mutually agreed upon compromise ordinance.

FISCAL IMPACT
There is no fiscal impact to receive and file this item or to establish an Ad Hoc Committee. Fiscal impacts of the Measure itself will be discussed in more detail at the June 6 Council meeting when the impact report is presented.

ENVIRONMENTAL CONSIDERATIONS
None requiring review under California Environmental Quality Act.

RECOMMENDATIONS
It is recommended that the City Council:

1. Receive, File and Accept the Certificate of Sufficiency of Initiative Petition.

2. Consider establishing an Ad Hoc Committee to work with staff and proponents to draft an alternative proposal for limiting vacation rentals.

ATTACHMENTS

1. Certificate of Sufficiency of Initiative Measure Petition

2. Registrar of Voters Letter

3. Blank Copy of Initiative Measure Petition

4. Big Bear Lake United to Limit Short-Term Rentals Email ATTACHMENT 1

ATTACHMENT 2

ATTACHMENT 3

ATTACHMENT 4
From: Jeff Mathieu
To: Rick Herrick; Bynette Mote; Alan Lee; Perri Melnick; Randall Putz Cc: [email protected]; Erica Stephenson; Kelly Ent Subject: FW: Initiative to Limit Short-Term Rentals
Date: Monday, May 9, 2022 6:18:12 PM
Mayor & Councilmembers,
I plan to bring an item to the City Council agenda for Monday, May 16. The item will provide you an opportunity to discuss whatever action that you prefer to take, or not take relative to the initiative to limit short-term rentals.

Warmest regards,
Jeff
From: Jeff Mathieu
Sent: Monday, May 9, 2022 6:02 PM
To: Colin Sarjeant <[email protected]>
Cc: paulsokoloff jameshart [email protected] Subject: RE: Initiative to Limit Short-Term Rentals
Colin,
Thank you for taking the time to share the position of Big Bear Lake United to Limit Short-Term Rentals. Your willingness to consider alternatives is appreciated. Please allow me an opportunity to confer with the Mayor and City Council.

Regards,
Jeff Mathieu
Interim City Manager
From: Colin Sarjeant <[email protected]>
Sent: Monday, May 9, 2022 7:09 AM
To: Jeff Mathieu <[email protected]>
Cc: paulsokoloff ; jameshart [email protected] Subject: Initiative to Limit Short-Term Rentals
Jeff Mathieu
City Manager
City of Big Bear Lake
I’m writing on behalf of Big Bear Lake United to Limit Short-Term Rentals, in response to comments that were made at last Monday’s City Council meeting. Mayor Herrick and Councilmember Lee suggested the possibility of a compromise on the initiative to limit vacation rentals. Last year an ad hoc committee was formed. We made a good faith effort and felt we had reached a compromise agreement. The City Council chose not to act on that compromise. We’ve since spoken with hundreds of residents and the vast majority support the initiative.

Our common goals include a vibrant diverse economy; we want Big Bear Lake to be a great place to live and work, as well as a great place to visit. Many hours of research, data gathering and analysis went into crafting our initiative. All the parts were designed to work together to make Big Bear Lake a better place for all stakeholders including tourists. The best option would be for the City to adopt our initiative as written.

We are reasonable people always willing to listen. We support unity and working together in the best interest of our community. We are open to hearing a proposal from the City Council.

It would need to achieve our goals, the City Council would have to pass it, and it would need to be written in a way that the Council could not simply reverse the decision after the fact.

If there is sincere interest in working toward common goals that puts the community first, addresses the over-saturation of vacation rentals in our neighborhoods, returns vacation rentals to their original intent as second homes, and shifts responsibility for monitoring behavior to the owners and management companies, then we are willing to meet and hear their suggestions. The initiative cannot be changed but may be withdrawn should the City Council adopt an acceptable alternative version.

Please contact us if you have any questions or would like to discuss this further.

Thank you,
Colin Sarjeant
Big Bear Lake United to Limit Short-Term Rentals
Neighborhoods Need Neighbors!
[email protected]

MEETING
DATE: May 16, 2022
TO: Honorable Mayor and Members of the City Council
THROUGH: Jeff Mathieu, Interim City Manager
FROM: Kelly Ent, Director of Administrative Services
SUBJECT: Potential Transient Occupancy Tax Increase

BACKGROUND
City Council will engage in further discussion regarding the possible scheduling of a November 2022 ballot measure to increase Transient Occupancy Tax (TOT) rate within the City of Big Bear Lake. The City Council had previously planned a ballot measure for the November 2020 election which was withdrawn in response to the impact of the COVID-19 pandemic. On November 15, 2021, the City Council discussed City services and programs which could be funded by an increase in TOT and expressed an interest in developing a measure for voter consideration in November 2022. On April 18, 2022, the City Council continued discussions and provided further direction to staff with respect to potential services and programs which could be funded with an incremental increase in TOT.

To help identify rate adjustments and the potential impact on overnight visitation in Big Bear Lake, City Council will receive a presentation of the analysis performed and will engage in further discussion regarding the development of the tax measure. Should the City Council desire to place an item on the November 8, 2022 ballot, a resolution will be prepared for City Council to take appropriate action at a future meeting which could be as early as June 6.

DISCUSSION
Since the discussion on April 18, the City engaged the assistance of Columbia Capital Management LLC to conduct an analysis of a proposed increase in the Big Bear Lake TOT rate. The objective of this analysis is to aid in the discussion of a potential ballot measure. The analysis provides insight on the City’s current TOT rate, what a potential rate increase from 1% to 4% may generate, how the market could respond, and how an incremental change in the rate may fund City services and programs. Included with this agenda item is the report produced from this study. Columbia Capital will provide a presentation of their analysis and conclusions to the City Council.

Like the April 18 meeting, the focus is to discuss a general tax measure for voter consideration.

Estimated costs have been developed for the various City services and programs discussed in previous meetings in an effort to determine the level of funding desired. A general tax measure affords the flexibility to appropriate the incremental tax generated to accomplish identified services and programs and requires a simple majority of voters (50% plus one voter) to approve the increase.

To place a measure on the ballot for voter consideration will require adoption of a resolution with an affirmative vote from at least three members of the City Council. The objective of this discussion is to receive direction as to the desired change in the TOT rate and direction to prepare the necessary documents to place a TOT measure on the November 8, 2022 ballot.

FISCAL IMPACT
There is no fiscal impact to discuss and consider placement of a TOT measure on the November ballot.

ENVIRONMENTAL CONSIDERATIONS
None requiring review under California Environmental Quality Act.

RECOMMENDATION
It is recommended that the City Council engage in further discussion and, if the Council wishes to move forward, direct staff to work with legal counsel to prepare the necessary documents placing a ballot measure on the November 8, 2022 ballot increasing the City’s TOT rate.

ATTACHMENT

1. Transient Occupancy Tax Analysis
ATTACHMENT 1
City of Big Bear Lake
Transient Occupancy Tax Analysis
May 9, 2021 | FINAL
Columbia Capital Management, LLC
2992 Faraday Ave, Suite 100
Carlsbad, California 92008
818-385-4900
Jim Prichard
Senior Vice President and LLC
Member
[email protected]
Columbia Capital is an SECregistered investment adviser and a registered municipal advisor.

Columbia Capital provides advice as
a fiduciary to its clients.
1 INTRODUCTION
Columbia Capital Management, LLC (“Columbia” or the “Financial Advisor”) is a registered municipal advisor and is serving the City of Big Bear Lake, California (the “City”) in evaluating its transient occupancy tax (“TOT”). The City engaged the Financial Advisor to provide an analysis and evaluation of the potential impacts of changing its TOT rate, among other related items.

Columbia worked with City staff to develop a report outline addressing the City’s key concerns and objectives. This report has the following key sections:
• TOT peer comparison
• Discussion of potential market impact
• Discussion of funding objectives
2 PEER COMPARISON
When analyzing any tax or fee, one of the first questions that typically arises is “what do others charge?” City staff anticipated that data request and recently surveyed various California cities that are also popular tourist destinations. Compiling this data and performing a peer analysis is incredibly helpful when putting current and potential tax rates into perspective. Because changes in taxes charged often must be voted upon, comparisons to other communities certainly matter, both for governing body members and for voters.

Below, we provide some insight into how the City’s TOT compares to other TOT rates in the state.

As shown, of the 21 cities shown in the chart, the City’s “all-in” rate—the rate charged to an overnight guest at a location in the city from all tourism-related taxes and fees—of 11% is the third lowest and is two percentage points lower than the average. Here we are showing the all-in rate to include both the TOT and the other percentage assessments that are added to the tax charge. In the City’s case, that includes a base TOT of 8% and a Big Bear Lake Tourism Business Improvement District (“TBID”)
assessment of 3%. For the other cities, we are also showing the all-in rate, and for the handful of cities that charge a percentage range (e.g. a different rate applies to a hotel vs. a vacation rental) we show the highest potential assessment to simplify the comparison. The peer comparison is
illustrated in the chart below.

Peer Comparison Highlights
Lowest 10.00%
Highest 15.50%
Average 13.00%
Big Bear Lake 11.00%
0%
2%
4%
6%
8%
10%
12%
14%
16%
18%
Palo Alto
Desert Hot Springs
Ojai
Malibu
Palm Springs
Mammoth Lakes
South Lake Tahoe
Laguna Beach
Santa Monica
Truckee
Solana Beach
Newport Beach
Huntington Beach
Solvang
Carlsbad
Avalon
Redwood City
San Luis Obispo
Big Bear Lake
Coronado
Visalia
Current TOT Plus Assessment Rates
Highest Potential Rate Shown - Excludes any Flat Nightly Fees Rate Average
3 To aid the City in evaluating the magnitude of a potential TOT increase, the table below illustrates the magnitude of different rate increases before certain key threshold rates are reached.

Percentage Point Increase to Bring the City’s Rate to:

The Average (13.00%) 2.00%
The Highest (15.50%) 4.50%
Midpoint Between Current and Highest (13.25%) 2.25%
Midpoint Between Average and Highest (14.25%) 3.25%
4 POTENTIAL MARKET IMPACT
Increasing a tax on business activity justifiably brings concerns about negatively impacting the market the taxing entity is relying on to generate revenues needed to fund its initiatives and operations. It is a generally accepted economic principle that most products—in this case short-term vacation rentals, hotel rooms, etc.—will see a downward change in demand when prices increase. To assist the City in determining whether a decline in demand for overnight stays in the city should be a major concern when contemplating raising the TOT, we focused our analysis on the following:
• The actual experiences realized in the few instances where the City’s TOT and related assessments changed
• Review of literature that touches on the impact of tourism-related tax changes • Example analysis of actual cost increases
• How rentals are advertised and perceived by travelers Prior Rate Changes
The City has a history of TOT and related tax assessment changes that it can look to in an attempt to better understand how a TOT increase might impact its specific market.

Columbia worked with City staff to gather information available in years past in an attempt to understand how tax changes actually impacted the market.

Tourism-related tax and fee levies have changed in Big Bear over the years as follows:

Year Description
1980 Original TOT set at 6%
1989 TOT increase to 8%
1994 TOT reduced to 6%
2008 TOT increased back to 8% (with 6% only to the general fund) 2016 3% TBID added, taking total TOT and TBID to 11%
Fortunately, some useful data to analyze the 2008 and 2016 experiences were available; prior to that, data were not obtainable.
2009 Experience
Measure Y was passed in 2008 and increased the TOT by 2%. It was phased in with 1% effective 1/1/2009 and the remaining portion six months later at 7/1/2009. The table below illustrates the City’s actual TOT collection experience during that time.

Total TOT General Fund
Collections (6% Only)
Total Vacation Rental ONLY
TOT Collections
Calendar Year Year-over-Year % Change
2009 Down 15% from 2008 Up 60% from 2008
2010 Up 4% from 2009 Down 6% from 2009
5 Trying to analyze the economic impact of any factor, whether a tax increase or something else, during the 2008-2010 era is very challenging. The Great Recession was the most severe economic downturn since the Great Depression in the 1930s. Because of that, much greater economic forces were impacting the City’s TOT collections than a 2% tax increase, and as such we cannot draw any reliable conclusions. The actual data shown above is conflicting.

On one hand, general fund TOT collections were down in 2009, yet collections from vacation rentals were up significantly. It is also important to note that the increase seen in vacation rental TOT collections is partly due to the 2% increase in TOT rate. When adjusting for the increase in TOT for the vacation rentals, the 60% increase in 2009 was really 28%, and the 6% decrease in 2010 was really -11%. 2016 Experience
In 2016 the Tourism and Business Improvement District was formed and added a 3% levy to overnight charges, commonly referred to as the “TBID” levy. The effective date was 4/1/16. The table below illustrates the City’s actual TOT collection experience during that time.

Total TOT General Fund
Collections
Total Vacation Rental ONLY
TOT Collections
Calendar Year Year-over-Year % Change
2016 Up 15% from 2015 Up 25% from 2015
2017 Up 9% from 2016 Up 28% from 2016
With a stable economic backdrop, this time period provides a much better picture of how the TBID impacted, or did not impact, the rental market. Collection growth post-TBID is significant, and though not shown in the table, growth has continued since. In fact, TOT collections in the general fund have not a negative year of growth since 2009, and 2020 and 2021 both had year-over year growth of more than 30%. In the table above, the TOT rate is unchanged, and we are only showing TOT collections, so there is no need to adjust the figures for TBID.

TBID Collection History
The TBID was implemented to provide specific benefits to those that are assessed. Funds generated are used by the tourism organization, Visit Big Bear, to enhance visitor experiences and attract visitors during the off-peak
seasons through destination marketing. TBID
collections have been significant and growing. For
instance, the compound annual growth rate since
2017, the first full year of collections, has been about 22%.

TBID Collections
Calendar Year Amount
2016 $1,075,456
2017 $1,947,879
2018 $2,105,514
2019 $2,447,787
2020 $3,397,474
2021 $4,272,210
Total $11,893,847
6 Economic Analysis
We can attempt to better refine our analysis by applying economic principles. In this case, price elasticity of demand calculations for the 2009 and 2016 experiences might shed some light on how the change in cost for short-term rentals in the City impacts demand. Price elasticity of demand is a measurement that attempts to show how elastic or inelastic a product or service is when the price changes. If the quantity demanded does not change as much as the price
change, then it is
considered price
inelastic. If the
quantity demanded
changes more than
the price change,
then it is considered
price elastic. The
graphic here
illustrates the
formula and whether
the results indicate
price elasticity or
price inelasticity.

To perform this analysis, we needed to have a stable data set of TOT-producing properties to compare both before a tax rate change and after. Looking at total collections would not adjust for those rentals that came on or off registration with the City when tax rate changes were implemented.

We worked with City staff to pull data sets of vacation properties during 2008-2010, and again from 2015-2017. We found that there were only 22 properties that reported TOT for each of the three years from 2008-2010. For 2015-2017, there were many more properties reporting TOT each year and we were able to review a larger data set of 100 properties.

For the price elasticity of demand calculation, we compared the final year of full collections at the prior tax rate to the first year of full collections at the new tax rate. The results of those calculations are shown below. The price row represents the total tax rate in place during the time period measured and the quantity demanded row represents the aggregate amount of sales, or rental receipts, for the sample set of properties for which TOT was applied against.

Vacation Rental Sample of 22 Properties – 2008 Experience Start End % Change
Price 6% 8% 33.33% [A]
Quantity Demanded $323,714 $256,989 -20.61% [B]
Starting 2008 Ending 2010
Price Elasticity of Demand Calculation: 0.62 l B / A l
Price Elastic
Greater than Quantity demand changes
One More than Price

1.00 Price / Demand Change Move in Tandem
Less than Price Inelastic
One
Quantity demand changes
Less than Price
Percent change in quantity demanded
Percent chang in price Price Elasticity of Demand =
7 Vacation Rental Sample of 100 Properties – 2016 Experience Start End % Change
Price 8% 11% 37.5% [A]
Quantity Demanded $1,814,628 $1,789,223 -1.40% [B]
Starting 2015 Ending 2017
Price Elasticity of Demand Calculation: 0.04 l B / A l
For the 2008 experience, we cannot control for the effects of the Great Recession; the decline in quantity demand may have been some mix of general decline in travel and impacts of the increased tax rate. Despite this, measurements taken for both the 2008 experience and 2016 experience show a price elasticity of demand metric less than one, which implies visitor demand for vacation rentals is price inelastic, or in other words the price increase had little effect on demand.

Literature Review
Columbia also conducted a search for scholarly work on the impacts of the imposition of tourism-related taxes on demand for overnight stays. We found research going back as for as the 1970s with more recent studies just a few years old. In total, we reviewed 10 studies related to this topic. Overwhelmingly, the general conclusions are that demand by tourists for overnight stays in popular tourist destinations is inelastic.

A list of the research pieces we pulled along with key takeaways and conclusions is summarized in the table below.

Scholarly Work Key Takeaways / Conclusions
Title: The Impact of the Hotel Room Tax: An
Interrupted Time Series Approach
Author(s): Carl Bonham, Edwin Futjii, Eric Im and
James Make
Source: National Tax Journal, December 1992, Vol
45, pp. 433-441
Demand is highly inelastic. The
State is able to raise substantial
amounts of tax revenue without
imposing significant burden to
hotel operators.

Title: Intervention analysis with cointegrated time
series: the case of the Hawaii hotel room tax
Author(s): Carl Bonham and Byron Gangnes
Source: Applied Economics, 1996, 28, 1281-1293
No evidence of statistically
significant tax impacts.

Title: Effects of a Room Tax on Resort
Hotels/Motels
Author(s): J. Paul Combs and Barry W. Elledge
Source: National Tax Journal, June 1979, Vol. 32,
No. 2 (June 1979), pp. 201-207
The impact of room occupancy
tax depends upon the elasticity
of demand. If demand is elastic,
the tax will fall primarily on the
hotel owners, if inelastic, the tax
will fall primarily on room
occupants, compensating local
residents for external costs of
resort activity. Suggests demand
8 for resort lodging is inelastic.

Title: Taxing the Travelers: A Note on Hotel Tax
Incidence
Author(s): Clay G. Collins
Source: Journal of Regional Analysis & Policy, 48
(2018): 7-11
A paper focuses on a $5 hotel
tax on the entire State of
Georgia, implied a price
elasticity of demand of -0.7.

Title: Incidence of the Impacts of Room Taxes on
the Lodging Industry
Author(s): Stephen J. Hiemstra and Joseph A. Ismail
Source: Journal of Travel Research, Volume 31,
issue 4, pp. 22-26, April 1, 1993
Brings up the concept of “tax
incidence,” which is determined
by the amount of shift in
demand relative to the amount
of shift in supply. That
relationship determines who
actually pays for the tax increase
– guests or the lodging industry.

This study suggests $6 out of $7
is paid by guests.

Title: Tourist tax elasticity in Florida: Spatial effects of county-level room tax rate variation
Author(s): Brian M. Mills, Mark S. Rosentraub,
Gidon Jakar
Source: Tourism Management Perspectives 31 (2019)
pp. 174-183
Tourists likely not sensitive to
small change in tax rates.

Changes in one county did not
create significant spillover
effects to other counties.

Title: Hotel Industry Demand Curves
Author(s): Jack Corgel, Jamie Lane and Mark
Woodworth
Source: Journal of Hospitality Financial
Management: Vol. 20, Iss. 1, Article 6
Change in income is the most
important factor that impacts
lodging demand.

Title: The Effect of Proposed Hotel Room Tax
Increases in the U.S.: A Review
Author(s): Russel Kashian, PhD
Source: Fiscal and Economic Research Center,
University of Wisconsin
Focused on a review of prior
literature and concluded
demand for lodging tends to be
inelastic.

Title: The Case for Using Destination-Level Price
Elasticity of Demand for Lodging Services
Author(s): L. Taylor Damonte, Darla J. DomkeDamonte and Stephen P. Morse Source: Asia Pacific Journal of Tourism Research
Volume 3 Issue 1
Elasticities are not homogenous
across destinations. Policy
makers should focus on
destination specific data if
possible.

Title: Externalities and Tourist Tax – Evidence from
Italy
Author(s): di Azzurra Rinaldi
Source: Universita Telematica Unitelma Sapienza -
Roma
Italian study that focused on
how specific taxation can help
mitigate the negative
externalities of tourism.
9 Dollar Impact of Potential Tax Increase
To help provide perspective on how a TOT rate increase may impact the budgets of tourists, we developed a few example vacation scenarios to estimate total lodging cost. The table below illustrates those examples.

Scenario Nights Accommodations
Daily
Cost
Total Cost
Before
Taxes
#1 Weekend Stay for 2 2 Hotel Room $275 $550
#2 Week long Stay for 2 5 Small Vacation Rental $200 $1,000 #3 Week Long Stay for
Family of 4 5
Medium Vacation
Rental $300 $1,500
#4 Week Long Stay for
Group of 5 5 Large Vacation Rental $400 $2,000
Total current TOT and TBID cost for each of these example scenarios along with the incremental increase in TOT for 1-4% would be as follows:

Incremental Tax at:

Scenario Current Taxes 1% 2% 3% 4%
#1 $61 $6 $11 $17 $22
#2 $110 $10 $20 $30 $40
#3 $165 $15 $30 $45 $60
#4 $220 $20 $40 $60 $80
To further bring the magnitude of the potential TOT increases into perspective, the table below shows the percentage increase in total lodging cost each increment would impose. For example, increasing the TOT by 1% would increase total lodging cost for the trip by 0.90%.

Percentage Increase in Total Lodging Cost:

TOT Increase 1% 2% 3% 4%
% Increase in Total Lodging Cost 0.90% 1.80% 2.70% 3.60% When considering other typical costs of a vacation (travel, meals, activities, etc.), the increase of the total vacation would be substantially less. For instance, as a simple example, if the lodging component of a vacation were one-third of the total cost of the trip, then the total cost of the trip would be only 0.30% more in the 1% TOT increase scenario.

How Rentals are Searched for, Advertised and Selected
Anecdotally, a vacationer looking to book lodging may find it difficult to understand and account for all the taxes (and other separately charged non-governmental fees) that any specific booking might be subject to. Booking rooms and vacation rentals online is probably the most popular way to secure lodging today. Our searches of popular booking websites appear to advertise nightly rates without including all the applicable taxes and fees. The reality is that the full cost typically is not shown until the later stages of the booking process when it comes time to reserve and pay. Even still, all applicable taxes and fees might not be 10 included (particularly add-ons like daily resort fees and parking charges), and at the time of check-in the vacationer might find an additional amount due.

Though unsubstantiated by formal research, we point this out to demonstrate how diligent a traveler must be to fully account for the total cost of a vacation booking. Perhaps the booking companies will change their model of advertising nightly rates to be more transparent and include all taxes and fees, but assuming the current practice remains, vacationers are generally making travel decisions independent of the amount of tourismbased fees and taxes that might be imposed on their stay.

It is also uncertain whether differences in tax rates make a significant impact on a vacationer’s selection of a destination, and within that destination of those properties that carry a lower levy such as in the unincorporated area of Big Bear Valley. Given the percentage increases in total lodging cost analysis above, the incremental increase caused by a TOT increase from unincorporated are to the city seems unlikely to be a noticeable deterrent to visit the City.
11 FUNDING PERSPECTIVE
Columbia worked with City staff to understand the possible funding objectives that this incremental TOT increase would support. It is important to note that these funding priorities are still preliminary and subject to change. Further, we understand City Council is considering a general tax measure which allows flexibility in establishing priorities to be funded with the incremental TOT.

The City identified five categories of spending with estimated funding needs as follows:

Funding Estimated
Priority Need* Description
Replenish Big Bear $500,000 City’s annual contribution to the regional program Public Safety $400,000 Response to population fluctuations Public Transit $550,000 Continuation of free trolley service, enhancement / installation of bus stops
Parks $850,000
Preservation / maintenance of public infrastructure
and amenities (trails, parks, traffic control, litter
removal, etc.)
Other $100,000 Workforce housing, other Council priorities, etc.) Total Needs $2,400,000
*Please note City staff provided a range for each need; we report the midpoint for each category for purposes of this table.

With spending priorities identified, the next task is to project what the incremental TOT tax increase might produce to understand what level of tax increase is necessary meet the City’s funding objectives. We understand that the last two years of rental activity has been very robust and that the City does not expect, or at least factor in its budget, that trend to continue. Because of that, we looked to pre-COVID activity and used a three-year average of collections from 2017-2019 for our estimates. Given our price elasticity of demand analysis above, we did not further reduce our estimates but used a simple average calculation. The collections data we used for our three-year average is shown in the table to the right.

Using $665,333 per 1% TOT
incremental increase as a base for
estimating the potential value of each
1% TOT increase, the table and chart
below compares that to the City’s
identified funding priorities.

Pre-COVID TOT Collections at 8%
Total TOT Value of
Collections 1% (rounded)
2017 $5,029,233 $629,000
2018 $4,935,344 $617,000
2019 $5,996,574 $750,000
Average $5,320,384 $665,333
12 Estimated Need vs. Estimated Funding
Estimated Surplus /
Estimated Revenue at: Funding Need (Gap)
1% $665,333 $2,400,000 ($1,734,667)
2% $1,330,667 $2,400,000 ($1,069,333)
3% $1,996,000 $2,400,000 ($404,000)
4% $2,661,333 $2,400,000 $261,333
As shown in the table and chart above, using pre-COVID TOT collections for our estimates, the City’s funding needs are not met with a TOT increase at 3% or less, but would generate a modest surplus at 4%. The rate increase needed to match the $2.4 million need is 3.61%.

In the event rental activity seen in 2021 continues, a TOT increase of 2% would generate a small surplus over the $2.4 million funding need.

Lastly, to provide some additional context on the potential rate increases, we calculated a breakeven reduction in rental activity for each incremental increase. The breakeven reduction represents how much rental activity can go down before the City’s TOT collections are no better off, or worse, for having raised the TOT rate.

Breakeven Analysis
Base Estimated
Breakeven
Demand
% Increase Revenue Increment Total Reduction
1% $5,320,384 $665,333 $5,985,717 11%
2% $5,320,384 $1,330,667 $6,651,050 20%
3% $5,320,384 $1,996,000 $7,316,384 27%
4% $5,320,384 $2,661,333 $7,981,717 33%
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
1% 2% 3% 4%
Millions
Incremental TOT Dollars Generated vs. Funding Needs
3-Year Pre-Covid Average
TOT % Increase Priority Funding Need
13 CONCLUDING THOUGHTS
Based upon the natural experiment the City’s own data provide with respect to vacationer lodging demand before and after the TBID assessment and supported by academic research in the U.S. and around the world, we conclude that visitors likely would not change their decision to vacation in the City solely due to a higher TOT rate. We expect that even vacationers having chosen the Big Bear Valley would not be likely to make a lodging determination in the City vs. the county solely based upon varying tourism tax rates. The City does remain, however, exposed to macroeconomic trends and another recession is likely to drive TOT collections downward.

The City’s wariness about the continued pace of demand seen over the last two years is warranted. U.S. travelers have been more or less confined to the Lower 48 and, in the midst of the pandemic; many vacationers sought destinations focused on outdoor activities. We expect as the world reopens that travel demand for the Big Bear Valley is more likely than not to move back toward historical norms. The implications for the City are that it should consider using historical average collections in sizing any potential increase in TOT rates to fund a set level of services and programs.

MEETING
DATE: May 16, 2022
TO: Honorable Mayor and Members of the City Council
THROUGH: Jeff Mathieu, Interim City Manager

FROM: Sean Sullivan, Director of Public Services
SUBJECT: Resolution Accepting an Extension to the Due Diligence Period for the Ground Lease with Bear Valley Mutual Water Company and Approving a Budget Appropriation and Associated Agreements for the Continued Due Diligence Effort

BACKGROUND
On November 1, 2021, the City Council considered and approved a 99-year ground lease for approximately 19 acres of property from the Bear Valley Mutual Water Company. This property fronts Big Bear Boulevard, has approximately a half-mile of lake frontage, and presently includes two (2) commercial restaurants, two (2) single family dwelling units, and a fifty-nine (59) space mobile home park. Under the terms of the lease agreement, the City would assume complete management rights and responsibilities for the site, including all existing leases as well as any future development or redevelopment to take place on the site. The City will remit a yearly lease payment of $100,000 (with a 2% annual escalator) to Bear Valley Mutual Water Company.

The vision behind and intent of this effort is to enhance public access to the lake with the ultimate goal of creating a signature lakeside park on the side. The terms of the agreement allow for the eventual development of up to half of the property, be it commercial, residential, or a combination of both, so long as the remaining half is reserved for public park usage in perpetuity. Any development opportunities are assumed to be long range plans with the City’s initial intent being managing the site in its current configuration and focus on initial clean up and limited public access.

The lease agreement, which was approved on November 1, 2021 and executed on December 8, 2021, allows for a six-month due diligence period commencing on the effective date. Based upon the current terms of the agreement, the due diligence period is scheduled to expire on June 8, 2022.

To this point, the City has completed some due diligence efforts but there is additional work to be done. That being the case, legal counsel on behalf of both agencies have negotiated an extension of the due diligence period through July 2022 with no further cost or consideration due. Staff is recommending that the extension period be accepted by the City Council as there is a corresponding work plan of activities to be completed within this period.

DISCUSSION
The approved ground lease agreement with Bear Valley Mutual Water Company allows for a six- month due diligence period, which is effective from December 8, 2021 through June 8, 2022. The purpose of the due diligence period is to allow the potential lessee, the City of Big Bear Lake, the opportunity to perform an extensive investigation and review of the condition of the property.

Typically, the due diligence period may include review of the boundaries and title reports associated with the property, environmental review including a Phase I and a Phase II (if required), as well as any additional review, such as a feasibility study or economic study, associated with the anticipated uses of the site. In addition, this period should also allow for frequent and thorough inspection of the physical site.

In the time that has elapsed since the agreement was executed in December 2021, staff has undertaken a number of efforts and activities associated with the due diligence efforts:
• Engineering Review- The City’s consulting civil engineers and land surveyors have reviewed the existing property maps and title reports to identify any perceived issues or title concerns. Additionally, the engineers developed new legal descriptions of the parcels to provide as exhibits for the lease agreement.
• Environmental Review – Staff retained an environmental engineering and consulting firm, Essel Environmental, to complete a Phase I Environmental Site Assessment. This review included a comprehensive review of the history of the site based upon all available records and documentation as well as a visual inspection of the site and all locations upon it to determine the presence of any environmental concerns. The Phase I review found no recognized environmental condition connected with, associated with, or present within the site.
• Site Review – Staff has spent considerable time on the property, accompanied by the current property manager, as well as meeting with electricians, plumbers, and other service providers who provide support of the operations of this site. • Fiscal / Operation Review – Staff has done extensive review of the current fiscal operations of the property, including the rent revenue from the mobile home park, restaurants, and residences as well as a review of the ongoing operational costs.

Over the recent months, during the transition of the City Manager, staff including the Interim City Manager and the City Attorney’s office have had extensive conversations about the due diligence efforts and any additional activities that should be undertaken to better inform the determination whether to proceed with this lease. These discussions have yielded the following additional efforts to work through, including:
• Completion of a Phase II Environmental Site Assessment – The Phase I environmental survey found no recognized environmental conditions associated with or connected with the property. Upon further consultation with the City Attorney’s office, given the extensive length of the term and the condition that the City would become responsible for any existing environmental conditions upon execution of the lease, it was recommended that the City proceed with a Phase II environmental survey.
• Utilize a mobile home park consultant to conduct further analysis – It was further recommended that the City retain a consultant with experience in mobile home parks to conduct a detailed assessment and analysis of the mobile home park to include operations, finances, and a physical condition analysis, to include recommendations of the necessary capital investment into the park.

Understanding the desire to conduct the additional due diligence and given the lost progress during the transition of the previous City Manager staff determined that June 8, 2022 was no longer an attainable deadline and that additional time was needed. As such, the City Attorney’s office approached counsel for Bear Valley Mutual Water Company requesting additional time for the due diligence period. Through their Counsel, the board of directors for Bear Valley Mutual Water Company has offered to the City an extension of the due diligence period through July 2022 with no charge or additional considerations.

Should the City Council accept the time extension, staff is proposing the following efforts and agreements to be initiated relative to additional due diligence. • Phase II Environmental Site Assessment- Staff previously retained Essel Environmental to complete a Phase I survey and they have subsequently provided a proposal to complete the Phase II survey and analysis. Essel Environmental is a California based company focused on environmental consulting with a background in public sector support. Their proposal for the Phase II survey is consistent with all established standards for these efforts and will gather and analyze soil, groundwater, and surface water samples from across the site. These samples will be analyzed, in a laboratory, to identify the presence of materials such as gasoline, oil, or other volatile organic compounds, all of which will contribute to the understanding of the environmental profile of the site. Essel Environmental has proposed a cost of $28,575 for this effort and has ensured staff that the work can be completed and the necessary analysis and reports generated in time to allow for the necessary review within the established timeline.
• Mobile Home Park Assessment and Analysis – Staff has researched the availability of professional organizations with a focus on mobile home parks to provide additional assessment and analysis of the condition and operations of the mobile home park. Staff contacted Caritas Corporation, a nonprofit corporation with a focus on mobile home parks and affordable housing throughout California. Caritas has experience working with municipalities on mobile home park concerns and, as a nonprofit, their approach is to provide quality housing offering through sites similar to this mobile home park. Given their background and approach, staff believes it will fit appropriately in analyzing the current status and operations of the existing mobile home park. Caritas will conduct a due diligence analysis on the mobile home park, including finances, operations, and physical condition as though it were something they would consider investing in. This assessment will yield a report for review and consideration as an element of the due diligence process.

Additionally, should the City continue with this acquisition, Caritas should be considered for the possible ongoing oversight and management of the mobile home park. Caritas has proposed a fee not to exceed $22,500 for this effort to include the desired analysis, any additional outside service providers, as well as any reimbursable expenses. Caritas has indicated the ability to complete this assignment within the due diligence period timeline.

FISCAL IMPACT
The due diligence efforts associated with the Bear Valley Mutual Water Company will require a budget appropriation of $60,000 to cover the costs incurred to date as well as the costs incurred herein. The most notable cost to date is $7,500 for the Phase I Environmental Survey. As the impetus for this effort is park development, staff is recommending the appropriation of $60,000 from Measure Y, which is from transient occupancy tax paid by overnight visitors to the City and is specified for visitor serving infrastructure.

ENVIRONMENTAL CONSIDERATIONS
The execution of the ground lease was determined to be exempt from the California Environmental Quality Act (CEQA) at the time of adoption in November 2021. At this time, as no development or other uses are proposed on the site, there is no further CEQA review required at this time. Any future park development, commercial development, and/or residential development will be subject to CEQA review and the necessary analysis will be completed at the appropriate time.

RECOMMENDATION
Staff is recommending that the City Council adopt the attached Resolution accepting the extension to the due diligence period for the Ground Lease with Bear Valley Mutual Water Company and approving a budget appropriation and the associated agreements for the continued due diligence effort.

ATTACHMENT

1. Resolution No. 2022-XX
ATTACHMENT 1

RESOLUTION NO. 2022-XX

RESOLUTION ACCEPTING AN EXTENSION TO THE DUE

DILIGENCE PERIOD FOR THE GROUND LEASE WITH BEAR

VALLEY MUTUAL WATER COMPANY AND APPROVING A

BUDGET APPROPRIATION AND ASSOICATED AGREEMENTS

FOR THE CONTINUED DUE DILIGENCE EFFORT
WHEREAS, in November 2021, the City Council approved a 99-year ground lease with Bear Valley Mutual Water Company for approximately 19 acres of lakeside property with the intention of pursuing a future park development; and,
WHEREAS, the lease agreement was executed on December 8, 2021 and provided for a sixmonth due diligence period for the City to undertake all necessary investigation and review of the property to determine whether the City is finalizing the lease and this due diligence period expires on June 8, 2022; and,
WHEREAS, staff has initiated several activities associated with the due diligence effort including a Phase I Environmental Site Assessment, multiple physical site reviews, an engineering and survey review, and a fiscal and operation review; however, staff has identified additional activities that would complete the due diligence; and,
WHEREAS, the City, through legal counsel, approached Bear Valley Mutual Water Company requesting an extension of the due diligence period and the Board of Directors of Bear Valley Mutual Water Company graciously extended the due diligence period through July 2022; and, WHEREAS, during this extension period, staff is seeking to complete a Phase II Environmental Site Assessment and complete due diligence analysis on the mobile home park operations; and, WHEREAS, staff has identified the appropriate consultants, secured proposals, and prepared agreements for execution that will allow these activities to be completed within the updated timeline; and,
WHEREAS, these continued efforts will require a budget appropriation for which staff is requesting $60,000 in Measure Y proceeds as Measure Y is derived from transient occupancy tax paid by overnight visitors to the City and it is specified for visitor serving infrastructure; and, WHEREAS, these actions by the City Council will allow staff to complete a thorough due diligence process for the ground lease in the time allowed for by the lessor, Bear Valley Mutual Water Company.

NOW, THEREFORE, BE IT RESOLVED by the City Council that:

1. The extension to the due diligence period, through July 2022, is accepted and the Interim City Manager is authorized to execute the necessary documents in a form approved by the City Attorney.

2. A budget appropriation in the amount of $60,000 from the Measure Y fund is appropriated to support the necessary due diligence activities.

3. A professional services agreement with Essel Environmental is approved in an amount not to exceed $28,575 for the completion of a Phase II Environmental Site Assessment and the Interim City Manager is authorized to execute this agreement in a form approved by the City Attorney.

4. A professional services agreement with Caritas Corporation is approved in an amount not to exceed $22,500 for the completion of a due diligence analysis for the mobile home park located on the site and the Interim City Manager is authorized to execute this agreement in a form approved by the City Attorney.

PASSED, APPROVED AND ADOPTED this 16th day of May, 2022.

Rick Herrick, Mayor
ATTEST:

Erica Stephenson, City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

CITY OF BIG BEAR LAKE )
I, Erica Stephenson, City Clerk of the City of Big Bear Lake, California, do hereby certify that the whole number of the City Council of the said City is five; that the foregoing resolution, being Resolution No. 2022-XX was duly passed and adopted by the said City Council and attested by the City Clerk of said City, all at a regular meeting of the said City held on the 16th day of May, 2022 and that the same was so passed and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, City Clerk

MEETING
DATE: May 16, 2022
TO: Honorable Mayor and Members of the City Council
THROUGH: Jeff Mathieu, Interim City Manager

FROM: Kelly Ent, Director of Administrative Services
SUBJECT: Fiscal Year 2022-23 Budget Review and 5-Year Capital Replacement / Improvement Plan

BACKGROUND
On April 18, staff presented an update on the current operating budget and engaged in discussions with City Council about proposed budget appropriations for FY 2022-23 including a review of the proposed 5-Year Capital Replacement / Improvement Plan (CIP) through FY 2026-27. Based on those discussions, staff has prepared the proposed budget for FY 2022-23. City Council will receive a presentation from City staff and will engage in further discussion in preparation for adoption of the FY 2022-23 Budget and CIP in June.

DISCUSSION
The proposed budget includes conservative revenue projections based on known factors, economic data, and historical trends adjusted for anomalies such as the recent pandemic. The objective is to generate reasonable expectations of revenues available to support operations and maintenance.

There are several proposed initiatives that have budget implications which will be incorporated in the proposed budget once their status is expected to have a fiscal impact. A few examples include (1) the ground lease with Bear Valley Mutual Water Company (Once the due diligence review is completed and the City is positioned to take possession of the 19-acre parcel a budget amendment for this transaction will be prepared.), (2) the potential increase in the City’s Transient Occupancy Tax rate (Should the City Council proceed with placing a measure on the November 8, 2022 ballot and voters approve the measure, a budget amendment will be prepared to incorporate the rate adjustment.), and (3) the Citizens’ initiative to limit short term rentals is underway (Once this initiative is decided, a budget amendment will be prepared.).

The City Council will receive a presentation on the key elements and highlights of the proposed budget including revenue projections, staffing, public safety, City services, interagency appropriations, and proposals included in the budget document. In addition, the City Council will be provided an overview of the City’s four operating funds: General Fund, Sanitation Fund, Refuse Fund and Village Streetscape Maintenance Fund and future planned actions.

General Fund
The City’s General Fund budget is a balanced budget and includes an investment in street improvements and capital projects from the available fund balance of $2.7 million. Revenue projections for FY 2022-23 are anticipated to generate $19.1 million. There are three major revenue sources which make up ~ 70% of the General Fund revenues: Property Taxes, Sales and Use Taxes, and Transient Occupancy Taxes (TOT).

Property values have grown ~ 10% over the prior year due to a rise in sales prices as well as transaction volume. The anticipated Property Tax Revenue for FY 2022-23 is $5.0 million which is an increase of approximately $430,000 over the prior year.

Sales and Use Taxes are expected to remain in line with the prior year which included catch up payments resulting from the State’s sales tax collection system changes as well as their COVID deferral programs. The anticipated Sales and Use Tax revenue for FY 2022-23 is approximately $3.5 million.

Revenue from TOT is expected to decline as visitation returns to pre-COVID levels. To ensure conservative revenue projections, the proposed budget for TOT factors out the influx of revenue generated during the pandemic and assumes the City’s pre-pandemic growth trend to estimate future revenues. The resulting calculation is a proposed TOT revenue budget of $5.0 million which is in line with FY 2019-20. As mentioned earlier in this report, factors which may impact TOT but do not have a known outcome will be incorporated into the budget at such time an anticipated fiscal impact is identified; therefore, such items are not included in this projection (e.g., Possible increase in the City’s TOT rate, Potential changes to vacation rental regulations).

In total, major revenues for FY 2022-23 are estimated to generate $13.5 million which anticipates a decline of approximately $1.6 million, essentially the reduction in projected TOT revenue. These revenues provide for public safety, operations, snow removal efforts, and maintenance of the City’s parks, trails, and infrastructure among other things. Proposed budget appropriations for FY 2022-23 are approximately $21.8 million dollars, which includes an estimated $2.7 million investment in street improvements and capital projects as well as a partnership contribution of $100,000 to the Mountain Transit Authority (MTA) No-Fare Trolley service which was launched in the previous fiscal year as a two-year trial. At the conclusion of the trial, MTA will evaluate the success of the program and may consider extending this service. In addition to the General Fund contribution to this program, the proposed budget for FY 2022-23 includes an appropriation of Measure Y funding for public transit bus stops.

In addition to the previously mentioned investments, the proposed budget includes General Fund appropriations for the recently awarded Community Visioning process, a set aside for the next phase of the General Plan amendment, two new administrative positions to fulfill the need for additional clerical support and enhanced customer service, and an amendment to the law enforcement contract to include code enforcement support and an additional deputy for weekend coverage.

Sanitation Fund
The City’s sewer system infrastructure collects and transmits affluent to the Big Bear Area Regional Wastewater Agency (BBARWA) for treatment. The maintenance, operations and infrastructure of the City’s sewer system is funded with Sewer User Fees collected from property owners. These fees were established in 2019 and are subject to an annual inflationary adjustment based on the March Consumer Price Index (CPI). This year CPI is 8.5%; however, the CPI adjustments are subject to a floor of 2% and a ceiling of 5% annually. Thus, the City’s Sewer User Fee will be adjusted by 5%, to $272.02 per Equivalent Dwelling Unit (EDU) for FY 2022-23.

Annually the Board of Directors for BBARWA establish rates for treatment services which are passed through to property owners. The City’s ordinance limits the annual pass through adjustments to a maximum of 5%. For FY 2022-23, the BBARWA adopted charge is increasing

6.5%, or $15.51 per EDU; however, the maximum that the City can pass through to the property owners under the current ordinance is 5%, or $12.01 per EDU. The City Council may consider setting a public hearing to establish a pass through of the full charge or choose to absorb this cost pursuant to the existing ordinance. It is anticipated that a rate adjustment may need to be addressed beginning July 1, 2023 as BBARWA infrastructure development may require; therefore, staff’s recommendation would be to not consider a rate adjustment beyond the allowed 5% this year and will bring back a recommendation at a later date should it become necessary to make an adjustment next year. There is sufficient fund balance available (~ $4.9 million) to absorb the $40,810 shortfall for this year.
# EDUs 11,666.7
Rate / EDU
FY 2021-22 240.24$
FY 2022-23 - BBARWA Adopted 255.75$ 15.51$ 6.5% 180,950$ FY 2022-23 - Pass Through Cap 252.25$ 12.01$ 5.0% 140,140$ Difference 3.50$ 1.5% 40,810$
BBARWA Charge per Equivalent Dwelling Unit (EDU)
The proposed FY 2022-23 Sanitation Fund budget is a balanced budget with total revenues of $6.3 million which includes the City Sewer User Fees and BBARWA pass through charges adjusted by 5% and budget appropriations for operations and maintenance of $5.6 million. The proposed budget also includes an appropriation of approximately $1.4 million for wastewater infrastructure improvements for a total budgeted appropriation of $7.0 million.

Refuse Fund
Similar to the Sanitation Fund, the Refuse Fund collects City Refuse Fees and pass through charges from property owners to provide solid waste services. The City’s Refuse Fees provides for administration and operations associated with the provision of solid waste services, hazardous materials disposal, and engineering services related to regulatory and environmental programs as well as the maintenance of the City owned Clean Bear Site across from City Hall. The provision of solid waste collection and disposal services are provided pursuant to a franchise waste hauler agreement. Residential charges for services provided under this agreement are passed through to the residential property owners. Commercial property owners contract directly with the City’s franchise waste hauler for services.

The City’s Refuse Fees were previously established and are subject to an annual inflationary adjustment. The CPI applicable to FY 2022-23 is 8.5%; however, the maximum annual adjustment is capped at 5%. Therefore, the budgeted Refuse Fees to be collected from improved residential parcels for services provided by the City includes a 5% inflationary adjustment of $6.13 per EDU for a total fee of $128.73 per EDU.

At the City Council meeting held on May 2, the City Council adopted a resolution of intent to award a franchise agreement to Big Bear Disposal, Inc. and collect updated service rates for solid waste collection and disposal. A public hearing will be held on July 18 to consider the award of this franchise agreement and the proposed rates under this contract. The pass through revenues for solid waste collection and disposal by the City’s franchise waste hauler are included in the proposed budget at the rates per EDU presented on May 2: $330 per EDU for improved residential parcels and $18.25 per EDU for vacant parcels.

The proposed Refuse Fund FY 2022-23 Budget is a balanced budget. With the rates described above incorporated into the proposed budget, total anticipated revenues are $4.1 million. Budget appropriations, including the pass through of solid waste franchise fees, are $4.0 million.

Village Streetscape Maintenance District
The Village Streetscape Maintenance District was formed to provide funding for maintenance of streetscape improvements along Village Drive and Pine Knot Avenue. The funding model is based on the proportional benefit to property owners in the District and general public benefit and is adjusted annually for inflationary adjustments which have not kept pace with the maintenance cost.

As a result, last year the property owners in the District agreed to increased rates over a 5-year period in an effort to bring the assessments in line with the funding model (56% General Benefit; 44% Special Benefit) and ultimately eliminate the annual funding shortfall by FY 2025-26. Prior to adoption of this 5-year increase, property owners in the District were assessed $18.01 per lineal frontage foot. That assessment will be $43.00 once fully implemented (increasing $5.00 annually).

The newly adopted rate structure is intended to eliminate the annual recurring funding shortfall when fully implemented. During last year’s rate hearing, the City Attorney noted that the City cannot recover lost revenue with the proposed assessment increase and advised the City Council to explore other alternatives at a future meeting. The City has not identified any feasible alternative funding mechanisms to date. Discussions regarding the shortfall have resulted in decisions to continue maintenance efforts which have been funded with resources available in the General Fund; however, from an accounting standpoint General Fund contributions have been transferred into the District in proportion to assessments collected (per the established funding model). At the April 18 City Council meeting, staff proposed to eliminate the deficit fund balance with a budget appropriation from the General Fund. Additional analysis and studies were requested by the City Council before considering this proposed action. Staff will bring forward a future discussion at a later date. Given that the recurring shortfall is not anticipated to be eliminated until FY 2025-26, it may make sense to evaluate the shortfall once the rate adjustments are fully implemented.

In short, using the funding model described above to develop the revenue budget, anticipated revenues included in the FY 2022-23 Proposed Budget are approximately $327,000. With proposed budget appropriations the anticipated shortfall for FY 2022-23 is slightly less than $200,000 bringing the projected deficit fund balance to $1.3 million by June 30, 2023.

Summary
The proposed budget includes appropriations for enhanced public safety, continuity of existing services and improved customer service, a new solid waste franchise agreement improving curbside service and addressing regulatory mandates, as well as $7.9 million investment in infrastructure and capital improvementsincluding a $2.2 million investment forstreet and drainage projects. The 5-Year Capital Replacement / Improvement Plan (CIP) through FY 2026-27 is included as Appendix A to the FY 2022-23 Proposed Budget document and has been updated to incorporate the feedback received from City Council during the April 18 meeting.

The City’s fiscal status across all funds remains solid with sufficient resources to provide continuity of services and investments in capital improvements and infrastructure. The total fund balance across all funds is projected to be $19.8 million at June 30, 2023. The City’s four operating funds represent approximately two-thirds of the fund balance ($13.1 million). Factoring in the budgeted revenue projections and proposed appropriations, the total proposed budget for FY 2022- 23 includes a net appropriation from fund balance of $4.2 million.

FISCAL IMPACT
There is no fiscal impact to receive this presentation and engage in discussion regarding the FY 2022-23 Proposed Budget & 5-Year Capital Replacement / Improvement Plan. Any updates from today’s meeting will be incorporated into the proposed budget which will be presented for adoption likely on June 6.

ENVIRONMENTAL CONSIDERATIONS
None requiring review under California Environmental Quality Act.

RECOMMENDATION
It is recommended that the City Council receive a presentation on the FY 2022-23 Proposed Budget & 5-Year Capital Replacement / Improvement Plan and provide direction to staff to prepare for adoption in June. In addition, it is recommended that the City Council take the following actions:

1. Authorize the execution of the FY 2022-23 Law Enforcement Service Contract Amendment No. 30 as provided in the proposed budget.

2. Authorize staff to proceed with the BBARWA pass through pursuant to the City’s ordinance (capped at 5%), or direct staff to set a public hearing to consider an adjustment to allow for the full cost recovery at 6.5%.

ATTACHMENT

1. FY 2022-23 Proposed Budget & 5-Year Capital Replacement / Improvement Plan ATTACHMENT 1
City Council Meeting
May 16, 2022
Fiscal Year 2022‐23
Proposed Budget & 5‐Year Capital
Replacement / Improvement Plan

1.0 INTRODUCTION

2.0 SUMMARIES
Summary of All Funds Budget 6
Schedule of Resources by Fund & Category 7Schedule of Expenditures by Fund & Category 8Full-Time Equivalent (FTE) Distribution of Personnel 9

3.0 GENERAL FUND
General Fund Summary of Revenues & Expenditures 12General Fund Revenue Detail 13General Fund Expenditures by Department 18

3.1 MANAGEMENT SERVICES
City Council 20City Manager 22Law Enforcement 23City Attorney 25

3.2 SUPPORT SERVICES
City Clerk / Public Information 26
Human Resources 27Intergovernmental / Community Relations 28

TABLE OF CONTENTS
FY 2022-23 Proposed Budget May 16, 2022 Page | 2

TABLE OF CONTENTS

3.3 ADMINIATRATIVE SERVICES
Finance 29
Successor Administration 30General Government/Risk Management 31Information Technology 32Performing Arts Center (PAC) Administration 33PAC Operations & Maintenance 34

3.4 PUBLIC SERVICES
Engineering 35
Public Works / Facilities
Traffic Utilities 36
Animal Regulation 37Street Maintenance & Snow Removal 38Vehicle Maintenance 40Street Lighting 41City Parking Lots / Chamber Building 42City Parks & Trails 43Civic Center 44

3.5 TOURISM MANAGEMENT
Tourism Registration / Administration 45Tourism & Municipal Code Compliance 46 FY 2022-23 Proposed Budget May 16, 2022 Page | 3

TABLE OF CONTENTS

3.6 COMMUNITY DEVELOPMENT
Planning Commission 47
Planning 48Building and Safety 49

3.7 GENERAL FUND RESERVES / INTERFUND TRANSFERS
Interfund Transfers Out 50

4.0 WASTE MANAGEMENT FUNDS
Sanitation (Wastewater) Fund Summary of Revenues & Expenditures 51 Sanitation (Wastewater) Fund Detail of Revenues & Expenditures 52Refuse (Solid Waste) Fund Summary of Revenues & Expenditures 56Refuse (Solid Waste) Summary of Reserve Commitments 57

5.0 TRANSPORTATION FUNDS
Traffic Safety 60Gas Tax - Highway User Tax Account (HUTA) 61Gas Tax - Road Maintenance and Repair Account (RMRA) 62Measure I Fund - Local 10-40 63Measure I Fund - Major Local Highways Program (MLHP) 64Mobile Source Air Pollution 65Mountain Transit (MTA) 66Local Transportation 67 FY 2022-23 Proposed Budget May 16, 2022 Page | 4

TABLE OF CONTENTS

6.0 ASSESSMENT DISTRICTS
Village Streetscape Maintenance Fund Revenue and Expenditure Detail 68

7.0 MISCELLANEOUS FUNDS
Public, Education, and Government (PEG) Access Fund 69Measure Y Transient Occupancy Tax (TOT) 70Supplemental Law Enforcement Services Fund (State COPS Subvention) 71Community Development Block Grant (CDBG) 72Grant Funding 73 FEMA and OES Reimbursement 74

8.0 GROWTH MANAGEMENT FUNDS
Developer Impact - General Facilities 75Developer Impact - Circulation 76 Developer Impact - Drainage 77Developer Impact - Public Facilities 78Developer Impact - Parkland 79Developer Impact - Fire Suppression 80

9.0 CAPITAL / STREET IMPROVEMENT FUNDS
Summary of Planned Projects 81Capital Improvements Fund Detail by Account 82Street Improvements Fund Detail by Account 84

10.0 5-Year Capital Replacement / Improvement Plan (CIP) Appendix A FY 2022-23 Proposed Budget May 16, 2022 Page | 5
Total
General Village Sanitation Refuse Other Fund Bal.

Revenues & Other Resources 19,068,492 327,230 6,283,000 4,103,200 11,799,647 41,581,569 Expenditures & Other Uses (21,781,878) (524,920) (6,998,150) (3,994,710) (12,471,998) (45,771,656) Change in Fund Balance (2,713,386) (197,690) (715,150) 108,490 (672,351) (4,190,087) Beginning Fund Balance 11,163,279 (1,152,050) 5,642,263 1,001,265 7,363,828 24,018,586 Ending Fund Balance 8,449,893 (1,349,740) 4,927,113 1,109,756 6,691,477 19,828,499 Measure Y Transient Occupancy Taxes 4,440,463Development Impact Fees 1,432,852Other Restricted Revenues 540,436Pass-through Charges 277,726 6,691,477
Operating Funds $13.1 million
FY 2022-23 Proposed Budget May 16, 2022 Page | 6

SCHEDULE OF RESOURCES BY FUND & CATEGORY
2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 2022-23 Actual Actual Actual Adopted Budget Adjusted Budget Projected Year End
Proposed
Budget Comments
$ 17,130,250 16,038,533 $ 20,968,411 $ 17,828,375 $ 18,328,375 $ $ 21,269,734 $ 19,068,492 Assumes TOT growth returns to pre-COVID level Sanitation 5,637,975 $ 5,727,430 $ 5,839,782 $ 6,541,000 $ 6,541,000 $ $ 6,523,700 $ 6,283,000 5% CPI adjustment to City fees & BBARWA passthroughRefuse 3,254,116 3,384,939 3,502,667 3,637,200 3,637,200 3,594,100 4,103,200 5% CPI adj. to City fees & new solidwaste agreementTotal Waste Management Funds $ 8,892,090 $ 9,112,369 $ 9,342,449 $ 10,178,200 $ 10,178,200 $ 10,117,800 $ 10,386,200 Traffic Safety 171,149 125,371 189,602 130,000 130,000 130,000 130,000Gas Tax - HUTA 314,201 608,833 535,390 620,290 620,290 678,090 416,570Gas Tax - RMRA 107,388 94,584 96,512 106,700 106,700 107,500 118,300Measure I Local 10-40 439,093 425,782 644,845 471,200 471,200 471,200 489,900 Measure I Major Local Hwys 10-40 0 0 0 3,200,000 3,200,000 3,200,000 0 MLHP funding for Moonridge project.

Mobile Source Air Pollution 8,803 6,636 8,573 5,700 55,700 55,200 5,200 Mountain Transit (MTA) 0 0 0 0 165,000 165,000 265,000 No-Fare Trolley & bus stops; includes County pass through Local Transportation 0 200,057 0 0 1,655,894 1,655,894 0Total Transportation Funds $ 1,040,635 $ 1,461,264 $ 1,474,922 $ 4,533,890 $ 6,404,784 $ 6,462,884 $ 1,424,970 Village Streetscape Maintenance $ 227,656 $ 213,760 $ 206,455 $ 268,820 $ 268,820 $ 268,810 $ 327,230 Total Assessment District Funds $ 227,656 $ 213,760 $ 206,455 $ 268,820 $ 268,820 $ 268,810 $ 327,230 PEG Access $ 60,031 $ 60,672 $ 55,737 $ 57,000 $ 57,000 $ 55,600 $ 55,600 Measure Y TOT 1,606,782 1,730,323 2,795,548 1,642,400 1,692,400 2,399,000 1,676,000 Assumes TOT growth returns to pre-COVID level COPS Grant 139,113 151,718 179,038 141,300 141,300 162,600 141,300 Community Development Block Grant 0 0 0 133,275 256,567 256,567 34,000 Refer to Capital Improvement Plan Grant Funding 0 0 0 7,711,000 2,638,617 2,307,229 331,388 Refer to Capital Improvement PlanFEMA and OES Reimbursement 0 162,900 0 0 0 0 0Total Miscellaneous Funds $ 1,805,925 $ 2,105,613 $ 3,030,323 $ 9,684,975 $ 4,785,884 $ 5,180,996 $ 2,238,288 Developer Impact - General Facilities $ 22,441 $ 24,975 $ 24,975 $ 20,900 $ 20,900 $ 22,200 $ 22,200 Developer Impact - Circulation 75,314 70,697 82,007 59,200 59,200 60,600 60,600Developer Impact - Drainage 51,332 58,146 50,752 49,600 49,600 51,000 51,000Developer Impact - Public Facilities 54,708 69,749 57,502 62,800 62,800 60,200 60,200Developer Impact - Parkland 64,237 87,280 66,036 28,800 28,800 60,500 60,500 Developer Impact - Fire Supp 0 36,134 26,378 28,700 28,700 25,800 25,800Total Growth Management Funds $ 268,031 $ 346,980 $ 307,649 $ 250,000 $ 250,000 $ 280,300 $ 280,300 Street Improvements $ 1,629,701 $ 1,768,227 $ 1,238,501 $ 10,568,280 $ 10,550,000 $ 10,550,000 $ 2,175,000 Capital Improvements 813,754 2,183,968 2,264,717 9,762,475 5,286,279 4,369,600 5,681,089 Capital Project Funds $ 2,443,455 $ 3,952,195 $ 3,503,218 $ 20,330,755 $ 15,836,279 $ 14,919,600 $ 7,856,089 $ 30,716,325 $ 34,322,430 $ 38,833,426 $ 63,075,015 $ 56,052,342 $ 58,500,124 $ 41,581,569 $ 3,516,291 $ 5,416,686 $ 22,348,085 $ 22,348,085 $ 18,003,609 $ 17,168,068 $ 9,229,401 $ 27,200,035 $ 28,905,744 $ 16,485,341 $ 40,726,930 $ 38,048,733 $ 41,332,056 $ 32,352,168 Refer to Capital Improvement Plan for detailed project information and funding.

Miscellaneous FundsGrand TotalLess Transfers from Other FundsAdjusted TotalGeneral FundCapital Project FundsWaste Management FundsTransportation FundsAssessment District FundsGrowth Management Funds FY 2022-23 Proposed Budget May 16, 2022 Page | 7

SCHEDULE OF EXPENDITURES BY FUND & CATEGORY
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Actual Actual Adopted Budget Adjusted Budget Projected
Year End
Proposed
Budget Comments
$ 15,726,541 16,701,216 $ 21,075,705 $ 21,192,441 $ $ 21,025,781 $ 21,781,878 Includes $2.7 million investment in capital projects Sanitation 5,603,145 $ 5,194,509 $ 6,212,700 $ 6,263,696 $ $ 6,360,306 $ 6,998,150 Refuse 3,281,450 3,314,942 3,685,100 3,694,840 3,549,510 3,994,710 Total Waste Management Funds 8,884,595 $ 8,509,450 $ 9,897,800 $ 9,958,536 $ $ 9,909,816 $ 10,992,860Traffic Safety 130,807 $ 125,160 $ 130,000 $ 130,000 $ $ 203,338 $ 130,000 Gas Tax - HUTA 608,833 535,390 620,290 620,290 678,090 416,570 Gas Tax - RMRA 91,230 123,444 106,700 106,700 106,700 119,100 Measure I Local 10-40 460,415 586,071 471,200 471,200 471,200 489,900 Measure I Local Highways 10-40 - - 3,200,000 3,200,000 3,200,000 - MLHP funding for Moonridge project.

Air Pollution Trust - - 90,000 140,000 140,000 - Electric vehicle charging stationsMountain Transit (MTA) - - - 165,000 165,000 265,000 No-Fare Trolley & bus stops; includes County pass throughLocal Transportation 46,571 694,992 - 869,143 869,141 - Total Transportation Funds $ 1,337,857 $ 2,065,056 $ 4,618,190 $ 5,702,333 $ 5,833,469 $ 1,420,570 Village Streetscape Maintenance $ 393,836 $ 401,805 $ 460,120 $ 460,120 $ 459,520 $ 524,920 Total Assessment District Funds $ 393,836 $ 401,805 $ 460,120 $ 460,120 $ 459,520 $ 524,920 PEG Access $ - $ 27,445 $ 300,000 $ 300,000 $ 10,000 $ 205,000 Broadcasting equipment Measure Y TOT 710,556 1,344,920 2,310,350 2,201,822 2,173,100 2,102,384 Capital / Infrastructure projectsCOPS / SLESF 148,797 7,434 160,000 160,000 160,000 100,000 Supplemental law enforcement services on weekendsCommunity Development Block Grant - - 133,275 256,567 - 256,567 Funding allocated for PAC ADA Restroom UpgradesGrant Funding - - 7,711,000 2,638,617 2,307,229 331,388 Capital improvement grants; Refer to CIP for detailsFEMA and OES Reimbursement 162,900 - - - - - Total Miscellaneous Funds $ 1,022,254 $ 1,379,799 $ 10,614,625 $ 5,557,006 $ 4,650,329 $ 2,995,339 Developer Impact - General Facilities 61,900 - - - - -
Developer Impact - Circulation 11,660 - - - - -
Developer Impact - Drainage - - - - - -
Developer Impact - Public Facilities 416,396 9,197 - - - - Developer Impact - Parkland 352,109 36,544 - - - 200,000 Refer to Capital Improvement Plan for details Developer Impact - Fire Supp - - 400,000 400,000 400,000 - Total Growth Management Funds $ 842,065 $ 45,741 $ 400,000 $ 400,000 $ 400,000 $ 200,000 Street Improvements $ 1,768,227 $ 1,238,501 $ 10,568,280 $ 10,550,000 $ 10,550,000 $ 2,175,000 Capital Improvements / General & Sanitation 2,183,968 2,264,717 9,762,475 5,286,279 4,369,600 5,681,089 Total Capital Project Funds $ 3,952,195 $ 3,503,218 $ 20,330,755 $ 15,836,279 $ 14,919,600 $ 7,856,089 $ 33,134,018 $ 31,631,610 $ 67,397,195 $ 59,106,715 $ 57,198,514 $ 45,771,656 $ 5,416,686 $ 21,601,585 $ 21,601,585 $ 17,257,109 $ 16,471,568 $ 9,220,909 $ 27,717,332 $ 10,030,025 $ 45,795,610 $ 41,849,606 $ 40,726,946 $ 36,550,747 Refer to Capital Improvement Plan for detailed project information and funding.

Grand TotalAdjusted TotalTransportation FundsLess Transfers to Other FundsGeneral FundCapital Project FundsWaste Management FundsAssessment District FundsMiscellaneous FundsGrowth Management Funds FY 2022-23 Proposed Budget May 16, 2022 Page | 8
Full-Time Equivalent (FTE) Distribution of Personnel
General
Fund
Sanitation
Fund
Refuse
Fund
Village
Assessment
District
FY 2022-23
Proposed
FY 2021-22
Amended
FY 2021-22
Adopted
Management Services4120 City Manager's Office
City Manager 0.70 0.15 0.15 - 1.00 1.00 1.00
Department Total 0.70 0.15 0.15 - 1.00 1.00 1.00
Total Management Services 0.70 0.15 0.15 - 1.00 1.00 1.00 Support Services4130 City Clerk / Public Information
Director of Human Resources/City Clerk 0.50 0.05 0.05 - 0.60 0.60 0.60 Public Information Officer 1.00 - - - 1.00 1.00 -
Administrative Analyst I/II 1.00 - - - 1.00 1.00 1.00
Department Total 2.50 0.05 0.05 - 2.60 2.60 1.60
4150 Human Resources/Payroll/Risk Management
Director of Human Resources/City Clerk 0.30 0.05 0.05 - 0.40 0.40 0.40 Administrative Analyst I/II 0.80 0.10 0.10 - 1.00 0.80 1.00 Department Total 1.10 0.15 0.15 - 1.40 1.20 1.40
Total Support Services 3.60 0.20 0.20 - 4.00 3.80 3.00
Administrative Services4140 Finance
Director of Administrative Services 0.15 0.10 0.10 - 0.35 0.35 0.35 Administrative Services Manager 0.20 0.10 0.10 - 0.40 0.40 0.65 Administrative Analyst I/II 0.90 0.30 0.30 - 1.50 1.50 0.40 Administrative Assistant 0.30 - - - 0.30 - -
Administrative Clerk 0.30 0.10 0.10 - 0.50 0.50 0.50
Department Total 1.85 0.60 0.60 - 3.05 2.75 1.90
4801 Successor Administration
Director of Administrative Services 0.30 - - - 0.30 0.30 0.30 Administrative Services Manager 0.30 - - - 0.30 0.30 0.30 Administrative Analyst I/II - - - - - - 0.30
Department Total 0.60 - - - 0.60 0.60 0.90
4800 General Government
Director of Administrative Services 0.05 - - - 0.05 0.05 0.05 Administrative Services Manager 0.10 - - - 0.10 0.10 0.05 Administrative Analyst I/II 0.50 - - - 0.50 0.50 0.10
Administrative Assistant 0.70 - - - 0.70 - -
Administrative Clerk 0.50 - - - 0.50 0.50 0.50
Department Total 1.85 - - - 1.85 1.15 0.70
FY 2022-23 Proposed Budget May 16, 2022 Page | 9
Full-Time Equivalent (FTE) Distribution of Personnel
General
Fund
Sanitation
Fund
Refuse
Fund
Village
Assessment
District
FY 2022-23
Proposed
FY 2021-22
Amended
FY 2021-22
Adopted
4810 Information Technology
Director of Administrative Services 0.20 - - - 0.20 0.20 0.20 Administrative Services Manager 0.10 - - - 0.10 - 0.10
Administrative Analyst I/II - - - - - 0.10 -
Department Total 0.30 - - - 0.30 0.30 0.30
4610 Performing Arts Center (PAC) Administration
Director of Administrative Services 0.10 - - - 0.10 0.10 0.10 Administrative Services Manager 0.10 - - - 0.10 - 0.10
Administrative Analyst I/II - - - - - 0.10 -
Department Total 0.20 - - - 0.20 0.20 0.20
4821 PAC Operations & Maintenance
Theater Technician I/II 1.00 - - - 1.00 1.00 1.00
Department Total 1.00 - - - 1.00 1.00 1.00
Total Administrative Services 5.80 0.60 0.60 - 7.00 6.00 5.00 Public Services4310 Engineering
Director of Public Services 0.25 0.30 0.30 - 0.85 0.85 0.85 Associate Engineer 1.00 0.60 0.40 - 2.00 2.00 2.00
Project Manager 0.50 0.25 0.25 - 1.00 - -
Administrative Analyst I/II - - - - - 1.00 1.00
Administrative Assistant 1.00 - - - 1.00 - -
Department Total 2.75 1.15 0.95 - 4.85 3.85 3.85
4320 Public Works / Sanitation / Refuse
Director of Public Services 0.15 - - - 0.15 0.15 0.15
Operations Manager 0.80 0.90 0.20 0.10 2.00 2.00 2.00
Street Maintenance - Crew Leader 0.55 0.35 0.10 - 1.00 1.00 1.00 Street Maintenance - Maintenance Worker I/II 6.25 0.10 0.15 0.50 7.00 7.00 7.00 Facilities/Parks - Crew Leader 1.30 0.25 0.25 0.20 2.00 2.00 1.00 Facilities/Parks - Maintenance Worker 9.30 - 0.70 3.00 13.00 13.00 14.00 Waste Water - Crew Leader - 1.00 - - 1.00 1.00 1.00
Waste Water - Collection Operator I/II - 4.00 - - 4.00 4.00 4.00 Mechanic I/II 0.65 0.30 0.05 - 1.00 1.00 1.00
Administrative Assistant 0.40 0.35 0.25 - 1.00 1.00 1.00 Department Total 19.40 7.25 1.70 3.80 32.15 32.15 32.15 Total Public Services 22.15 8.40 2.65 3.80 37.00 36.00 36.00 FY 2022-23 Proposed Budget May 16, 2022 Page | 10
Full-Time Equivalent (FTE) Distribution of Personnel
General
Fund
Sanitation
Fund
Refuse
Fund
Village
Assessment
District
FY 2022-23
Proposed
FY 2021-22
Amended
FY 2021-22
Adopted
Tourism Management4414 Tourism Registration / Administration Director of Tourism Management 0.50 - - - 0.50 0.50 0.50 Administrative Analyst I/II 1.00 - - - 1.00 1.00 1.00
Administrative Assistant 1.00 - - - 1.00 1.00 1.00
Department Total 2.50 - - - 2.50 2.50 2.50
4415 Tourism & Municipal Code Compliance
Director of Tourism Management 0.50 - - - 0.50 0.50 0.50 Code Compliance Manager 1.00 - - - 1.00 - 1.00
Code Compliance Officer I/II 3.60 - 0.40 - 4.00 4.00 4.00 Administrative Assistant 1.00 - - - 1.00 1.00 1.00
Department Total 6.10 - 0.40 - 6.50 5.50 6.50
Total Tourism Management 8.60 - 0.40 - 9.00 9.00 8.00Community Development 4410 Planning / Zoning / Business Licenses
Director of Community Development 0.50 - - - 0.50 0.50 0.50 Senior Principal Planner 1.00 - - - 1.00 1.00 1.00
Principal Planner 2.00 - - - 2.00 1.60 1.60
Associate Planner 1.00 - - - 1.00 1.00 1.00
Administrative Assistant 1.50 - - - 1.50 1.50 1.50
Department Total 6.00 - - - 6.00 5.60 5.60
4430 Building & Safety
Director of Community Development 0.50 - - - 0.50 0.50 0.50 Senior Building Inspector 1.00 1.00 1.00 1.00
Code Compliance Officer I/II 1.00 - - - 1.00 1.00 1.00
Counter Technician 1.00 - - - 1.00 1.00 1.00
Administrative Assistant 0.50 - - - 0.50 0.50 0.50
Department Total 4.00 - - - 4.00 4.00 4.00
Total Planning & Inspection Services 10.00 - - - 10.00 9.60 9.60 Total FTE FY 2022-23 50.85 9.35 4.00 3.80 68.00 65.40 62.60Total FTE FY 2021-22 47.05 9.45 5.85 3.25 65.60 Difference 3.80 (0.10) (1.85) 0.55 2.40
FY 2022-23 Proposed Budget May 16, 2022 Page | 11
General Fund Summary of Revenues & Expenditures
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Actual Actual Adopted Adjusted Projected Projected Comments Property Taxes 4,711,492 4,469,118 4,510,600 4,510,600 4,595,300 5,027,200 Values up ~ 10% primarily due to property transfersSales and Use Tax 2,545,676 3,341,084 2,824,000 2,824,000 3,533,000 3,474,000 Flat when factoring out catch up of deferred paymentsTransient Occupancy Tax 5,037,489 8,374,507 4,862,000 4,862,000 7,018,000 5,001,000 Assumes return to pre-COVID growthFranchise Fees 832,151 797,268 830,000 830,000 830,000 830,000 Other Taxes 201,662 473,618 204,300 204,300 286,000 204,000Subventions and Grants 101,880 128,558 0 500,000 0 500,000 MWD boardwalk contribution Building Permits and Fees 384,382 336,802 332,400 332,400 340,600 333,300 Licenses and Permits 722,414 835,208 1,465,500 1,465,500 1,523,405 1,515,500 Includes vacation rental fees established 21/22 Fines and Forfeitures 9,676 121,840 260,000 260,000 270,000 100,000 Use of Property and Money 199,782 111,821 148,240 148,240 118,300 131,000 Current Service Charges 846,906 646,603 665,000 665,000 686,492 665,000Miscellaneous Revenue 313,303 329,001 281,045 281,045 492,209 297,430Transfer In Traffic Safety [260] 130,807 125,160 130,000 130,000 203,338 130,000Transfer In Gas Tax [270] 608,833 535,390 620,290 620,290 678,090 416,570Transfer In Measure I Local [276] 80,000 80,000 80,000 80,000 80,000 80,000Transfer In Sanitation [250] 150,000 150,000 150,000 150,000 150,000 150,000Transfer In Refuse [550] 105,000 105,000 105,000 105,000 105,000 105,000Transfer In COPS [770] 148,797 7,434 160,000 160,000 160,000 100,000Contribution from Reserves 0 0 200,000 200,000 200,000 8,492 Contribution from Fund Balance 0 0 0 0 0 0
Total Revenue $ 17,130,250 $ 20,968,411 $ 17,828,375 $ 18,328,375 $ 21,269,734 $ 19,068,492 Direct Labor 6,172,663 6,036,566 6,598,100 6,688,620 6,416,400 7,692,600 Includes staffing additions Supplies 473,829 530,168 471,550 505,850 530,455 574,450 Other Services & Charges 3,213,483 3,513,033 3,424,710 3,576,882 3,627,961 4,242,178 Community Visioning & set aside for General Plan update Law Enforcement Services 4,742,924 4,694,699 5,389,100 5,389,100 5,396,600 5,718,400 Includes additional weekend coverage staffingCapital Outlay 326,679 330,265 440,725 440,725 463,100 565,000 Snow removal attachments, lighting repairs/maintenance Capital Lease Payments 106,627 106,627 0 0 0 0 Motor grader lease paid off FY 20/21Contributions to Reserves 158,313 158,313 0 0 0 0Interfund Transfers to MTA [282] 0 0 0 100,000 100,000 100,000 Contribution to No-Farre Trolley two year trialInterfund Transfers to LTF [290] 121,348 0 0 0 0 0 Interfund Transfers to Village [291] 119,706 115,615 150,540 150,540 150,540 183,250 Interfund Transfers to Capital [321] 413,927 143,081 440,000 460,873 460,873 1,935,000 Interfund Transfers to Streets [350] 851,717 256,485 4,160,980 3,879,851 3,879,851 771,000 Total Expenditures $ 16,701,216 $ 15,884,854 $ 21,075,705 $ 21,192,441 $ 21,025,781 $ 21,781,878 $ 429,034 $ 5,083,557 $ (3,247,330) $ (2,864,066) $ 243,953 $ (2,713,386) Investment in capital & street improvements.

RevenuesExpenditures
Fund Balance Contribution (Use)
Refer to Capital Improvement Plan for detailed project information and funding.

FY 2022-23 Proposed Budget May 16, 2022 Page | 12

GENERAL FUND RESOURCES
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110
Property Taxes
3110 Current Secured Taxes 2,961,037 3,088,927 3,146,100 3,146,100 3,203,200 3,551,900 Projected 21/22 Teeter allocation; FY 22/23 assessed valuation ^ 10% primarily due to ownership changes. 3113 RDA Residual Balance RR09 677,139 289,406 265,800 265,800 286,500 291,000 3114 RDA Residual Balance RR10 98,312 49,642 46,900 46,900 48,700 3120 Current Unsecured Taxes 108,246 117,552 114,100 114,100 115,800 180,700 3125 Suppl Roll Prtx Current Year 44,686 57,844 54,100 54,100 55,300 52,600 3126 Unitary Tax 82,491 99,285 97,300 97,300 97,500 99,300 Projected 21/22 Teeter allocation; FY 22/23 expected to remain flat3130 Prior Year Taxes 48 1,350 0 0 0 0 3132 Suppl Roll Prtx Prior Year 25,512 24,874 23,100 23,100 24,800 25,100 3134 Penalties On Taxes 4,268 5,015 4,000 4,000 4,300 4,500 3145 Property Tax in Lieu of VLF 620,614 644,547 679,800 679,800 679,800 741,400 2004 VLF Swap; Based on HdL data3363 RDA Sharing Agreement RR09 73,106 76,683 67,500 67,500 67,500 68,600 3364 RDA Sharing Agreement RR10 16,031 13,992 11,900 11,900 11,900 12,100 Total Property Taxes 4,711,492 4,469,118 4,510,600 4,510,600 4,595,300 5,027,200 Sales Tax 3210 Sales Tax 2,545,676 3,341,084 2,824,000 2,824,000 3,533,000 3,474,000 Total Sales Tax 2,545,676 3,341,084 2,824,000 2,824,000 3,533,000 3,474,000 Transient Occupancy Tax (TOT) 3220 Transient Occupancy Tax (TOT) 4,471,221 8,079,481 4,632,000 4,632,000 6,788,000 4,771,000 FY 20/21 & 21/22 reflect high visitation. FY 22/23 assumes return of pre-COVID growth trend 3221 TOT - Curr FY Prior Periods 348,302 223,215 130,000 130,000 130,000 130,000 3222 TOT - Prior Fiscal Year 217,966 71,812 100,000 100,000 100,000 100,000 Total Transient Occupancy Tax 5,037,489 8,374,507 4,862,000 4,862,000 7,018,000 5,001,000 FY 19/20 includes one-time adjustment for Due Diligence Review settlement. In January 2021, allocation reduced from 16.75% to 10.18% (Chula Vista ruling RE pass through payments).Delinquent collections based on trend.Based on historical trend, year-to-date activity, and industry projections through 4th quarter 2021.Revenue not guaranteed through Teeter Program. Projection based on trend.

FY 2022-23 Proposed Budget May 16, 2022 Page | 13

GENERAL FUND RESOURCES
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110
Franchise Fees
3250 Franchises 832,151 797,268 830,000 830,000 830,000 830,000 Big Bear Disposal, Spectrum, Bear Valley Electric & Southwest Gas Total Franchise Fees 832,151 797,268 830,000 830,000 830,000 830,000 Other Taxes
3235 Doc Transfer Tax 169,479 443,361 170,000 170,000 250,000 170,000 Property ownership transfers 3310 Motor Vehicle Inlieu Tax 4,322 3,818 4,300 4,300 6,000 4,000 SB 89 transferred VLF allocation to law enforcement grants effective 7/1/2011. Only excess under R&T11001.5(b) continues to be allocated to cities. 3370 Homeowners Exemption 27,861 26,440 30,000 30,000 30,000 30,000 Mobile home owners' exemption through County Assessor Total Other Taxes 201,662 473,618 204,300 204,300 286,000 204,000 Subventions and Grants
3376 CA State Parks HCF Grant 90,000 0 0 0 0 0
3380 CARES Act-Coronavirus Relief 0 128,558 0 0 0 0 3383 Inter-Agency Cap Contr 11,880 0 0 500,000 0 500,000 Total Subventions and Grants 101,880 128,558 0 500,000 0 500,000 Building Permits and Fees 3410 Building Permits 173,918 142,625 140,000 140,000 140,000 140,000 3412 Plumbing Permits 9,380 6,819 7,600 7,600 9,300 9,300 3413 Electrical Permits 19,176 25,475 15,000 15,000 27,300 20,000 3414 Mechanical Permits 4,574 3,132 3,800 3,800 4,000 4,000 3722 Plan Ck /Review 177,335 158,750 166,000 166,000 160,000 160,000 Total Building Permits and Fees 384,382 336,802 332,400 332,400 340,600 333,300 Licenses and Permits
3230 Business Permit 62,349 2,318 16,000 16,000 55,000 52,500 3231 Business Permit Penalties 5,406 1,200 1,400 1,400 5,000 5,000 3411 Streetcut/Encroachment Permits 25,268 19,386 30,000 30,000 30,000 30,000 3418 Grading Permits 0 774 0 0 0 0 3420 Mobile Home Annual Permit 4,637 4,637 5,000 5,000 5,405 5,000 Partial Offset in Dept 4430 3421 Mobile Home Annual MRLPP Fees 2,980 2,980 3,000 3,000 3,000 3,000 Offset in Dept 44303458 Engineering Service Fees 129 6,517 5,600 5,600 6,000 6,000 FY 20/21 license renewals fees waived to aid COVID-19 recovery. FY 21/22 consolidated vacation rental license fee.

FY 2022-23 Proposed Budget May 16, 2022 Page | 14

GENERAL FUND RESOURCES
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110
3459 Planning Service Fees 45,673 49,214 65,000 65,000 65,000 65,000 3468 Sign Permit 348 406 1,000 1,000 1,000 1,000
3482 Film Permit Fee 2,712 1,618 2,500 2,500 3,000 3,000 3491 Vacation Rental Fees 529,330 693,056 1,323,000 1,323,000 1,320,000 1,320,000 New fee structure effective FY 21/22 3756 Bsns Lic Application Fee 43,582 53,102 13,000 13,000 30,000 25,000 FY 21/22 vacation rental license fees included in registration fee. Separate license no longer required.

Total Licenses and Permits 722,414 835,208 1,465,500 1,465,500 1,523,405 1,515,500 Fines and Forfeitures 3523 Recovery of Code Costs/VR 1,526 113,190 250,000 250,000 250,000 80,000 Vacation rental enforcement 3524 Recovery of Code Costs/Other 0 0 0 0 10,000 10,000 Non-vacation rental citations3729 Vehicle Recovery Fee 8,150 8,650 10,000 10,000 10,000 10,000 Total Fines and Forfeitures 9,676 121,840 260,000 260,000 270,000 100,000 Use of Money and Property
3611 Interest On Bank Deposits 48,644 25,325 40,000 40,000 20,000 20,000 3612 Other Interest 788 833 1,000 1,000 1,000 1,000 3618 TOT - Penalties and Interest 72,242 49,122 40,000 40,000 40,000 40,000 3620 Rent -PAC Facility and Eqt 15,293 245 15,000 15,000 2,300 15,000 User group rental fees 3621 Rental Income 3,287 3,737 3,500 3,500 5,000 5,000 Easements & event rental fees3622 Rent/Options - Cell Tower 47,123 51,946 48,740 48,740 50,000 50,000 Per rental agreements3638 Change in Fair Market Value 12,404 (19,387) 0 0 0 0 GASB entry; not budgeted Total Use of Money and Property 199,782 111,821 148,240 148,240 118,300 131,000 Current Service Charges
3385 Blvd. Snow Removal Reimbursem 84,489 107,151 80,000 80,000 101,492 80,000 Caltrans boulevard snow removal reimbursement. Offset in 110-4320-2291 3723 Inspection Fee 65,157 58,065 60,000 60,000 60,000 60,000 3749 Use of Personnel/Equipment 1,135 0 0 0 0 0 One-time reimbursements3750 Contracted Reimbursements 352,801 151,230 200,000 200,000 200,000 200,000 Contractual reimbursement for supplemental law enforcement services from Big Bear Mountain Resort for traffic management. FY 19/20 included reimbursement from school district for resource officer. Expenditures coded to 110-4250-2310 & 110-4250-2311. 3751 Admin Service City Depts 260,000 260,000 260,000 260,000 260,000 260,000 $125K Sanitation and $135K Refuse FY 2022-23 Proposed Budget May 16, 2022 Page | 15

GENERAL FUND RESOURCES
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110
3753 Administrative Overhead - TBID 80,221 70,157 60,000 60,000 60,000 60,000 BBLTBID Administration Fee equal to 1% of BBLTBID Assessments plus penalties and interest collected from delinquent accounts. 3771 Ticket Sales-Performing Arts 3,103 0 5,000 5,000 5,000 5,000 Ticket handling fees Total Current Service Charges 846,906 646,603 665,000 665,000 686,492 665,000 Miscellaneous Revenue
3730 Sale-Maps/Publications 95 14 0 0 0 0 Photocopy service 3731 Miscellaneous Revenue 17,563 13,424 10,000 10,000 10,000 10,000 3732 Cash Over/Short 452 349 0 0 0 0 3733 Sale Of Taxable Items 1,863 2,263 1,500 1,500 2,000 2,000 Sale of snow poles3736 Admin Allow State Passthru Fee 488 252 430 430 430 430 Senate Bill 1186 Admin Fee effective 1/1/2013; State charge for new and renewed business licenses 3755 Refunds and Reimbursements 24,104 61,007 35,000 35,000 245,664 35,000 3757 Successor Admin Allowance 250,000 234,115 234,115 234,115 234,115 250,000 ABx1 26 effective 2/1/2011, Successor Agency annual allowance for costs associated with the dissolution of the former Big Bear Lake Improvement Agency. 3769 Donations/Contributions 105 0 0 0 0 0 3912 Sale of Property and Equipment 18,635 17,578 0 0 0 0 Total Miscellaneous Revenue 313,303 329,001 281,045 281,045 492,209 297,430 Total Revenue 15,906,813 19,965,427 16,383,085 16,883,085 19,693,306 18,078,430 FY 2022-23 Proposed Budget May 16, 2022 Page | 16

GENERAL FUND RESOURCES
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110
Interfund Transfers
4103 Transfer In-Gas Tax (270) 608,833 535,390 620,290 620,290 678,090 416,570 Based on latest estimate from California City Finance & snow reimbursement est. 4106 Transfer In-Traf Safety (260) 130,807 125,160 130,000 130,000 203,338 130,000 Vehicle fines transferred in for code and law enforcement effort4111 Transfer In-Sanitation (250) 150,000 150,000 150,000 150,000 150,000 150,000 Street maintenance / pavement impact4114 Transfer In-COPS (770) 148,797 7,434 160,000 160,000 160,000 100,000 Restricted for front-line law enforcement4117 Transfer In-Meas I Local (276) 80,000 80,000 80,000 80,000 80,000 80,000 Categorical street maintenance4119 Transfer In-Refuse (550) 105,000 105,000 105,000 105,000 105,000 105,000 Street maintenance / pavement impact Total Interfund Transfers 1,223,437 1,002,984 1,245,290 1,245,290 1,376,428 981,570 4110 Contribution from Reserves 0 0 200,000 200,000 200,000 8,492 Refer to Capital Improvement Plan Total Transfers In 1,223,437 1,002,984 1,445,290 1,445,290 1,576,428 990,062 Total Resources 17,130,250 20,968,411 17,828,375 18,328,375 21,269,734 19,068,492 FY 2022-23 Proposed Budget May 16, 2022 Page | 17

GENERAL FUND EXPENDITURES BY DEPARTMENT
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Actual Actual Adopted Adjusted Projected Proposed Comments Management Services
City Council 4110 233,954 $ 176,332 $ 198,100 $ 235,100 $ $ 247,500 $ 238,100 City Manager 4120 399,316 270,846 263,350 272,850 352,950 312,050 Law Enforcement 4250 4,742,924 4,694,699 5,389,100 5,389,100 5,396,600 5,718,400 Enhanced staffing with additional weekend deputy City Attorney 4170 320,990 323,009 280,000 280,000 350,000 370,000 Total $ 5,697,184 $ 5,464,886 $ 6,130,550 $ 6,177,050 $ 6,347,050 $ 6,638,550 Support Services
City Clerk / Public Information 4130 377,131 330,380 347,900 478,300 $ 446,278 $ 527,478 Added Public Information Officer Human Resources 4150 350,085 1,081,051 1,125,750 379,150 403,497 318,850 Risk Management & Payroll to Administrative ServicesIntergovernmental/Community Relations 4420 75,712 - - - - - Total $ 802,928 $ 1,411,431 $ 1,473,650 $ 857,450 $ 849,775 $ 846,328Administrative Services Finance 4140 555,284 $ $ 290,687 $ 355,010 $ 449,610 $ 375,666 $ 493,700 Payroll transferred from Support Services Successor Administration 4801 228,215 337,186 250,000 250,000 261,210 250,000 General Government / Risk Management 4800 1,010,813 346,186 221,900 971,520 772,700 937,600 Risk Management from Support Services; Plus one FTE Information Technology 4810 470,764 363,080 411,300 411,300 441,300 447,400 Performing Arts Center (PAC) Administration 4610 205,788 58,966 60,750 60,750 68,350 64,950 PAC Operations & Maintenance 4821 - 92,461 203,100 203,100 157,900 217,400 Total $ 2,470,864 $ 1,488,567 $ 1,502,060 $ 2,346,280 $ 2,077,126 $ 2,411,050 Public Services
Engineering 4310 390,429 419,722 362,650 365,122 448,350 532,650 Includes addition of one Administrative Assistant FTE Traffic Utilities 4230 $ 9,864 $ 10,623 $ 13,000 $ 13,000 13,000 13,000 Animal Regulation 4260 57,762 52,008 59,700 59,700 62,600 63,300 Street Maintenance & Snow Removal 4320 2,110,936 2,344,572 1,984,985 1,984,985 2,070,860 2,466,710 Vehicle Maintenance 4325 184,865 225,975 184,800 184,800 227,900 202,700 Street Lighting 4330 86,058 95,465 86,900 86,900 86,500 86,900 City Parking Lots / Chamber Building 4335 218,507 225,306 238,800 238,800 243,650 314,250 City Parks & Trails 4625 400,410 390,495 783,600 783,600 583,900 766,800 Litter removal team added FY 2021-22 Civic Center 4820 309,514 349,515 340,200 340,200 290,900 311,200 Total $ 3,768,346 $ 4,113,681 $ 4,054,635 $ 4,057,107 $ 4,027,660 $ 4,757,510 Tourism Management
Tourism Registration / Administration 4414 $ - $ 527,337 $ 541,400 $ 541,400 $ 480,200 $ 546,900 Tourism & Municipal Code Compliance 4415 795,084 $ $ 586,060 $ 859,500 $ 859,500 865,150 1,054,700 Enhanced compliance efforts including add Manager Total $ 795,084 $ 1,113,397 $ 1,400,900 $ 1,400,900 $ 1,345,350 $ 1,601,600 Community Development
Planning Commission 4411 $ 25,652 $ 28,255 $ 36,150 $ 36,150 $ 36,250 $ 36,150 Planning 4410 882,564 1,045,024 1,104,750 1,104,750 1,144,315 1,675,650 Includes funding for VMT & General Plan set aside Building and Safety 4430 593,582 546,119 621,490 621,490 606,990 825,790 Total $ 1,501,799 $ 1,619,398 $ 1,762,390 $ 1,762,390 $ 1,787,555 $ 2,537,590 Expenditures before Reserves / Transfers $ 15,211,360 15,036,205 $ 16,324,185 $ 16,601,177 $ 16,434,517 $ 18,792,628 $ FY 2022-23 Proposed Budget May 16, 2022 Page | 18

GENERAL FUND EXPENDITURES BY DEPARTMENT
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Actual Actual Adopted Adjusted Projected Proposed Comments Reserves/ Interfund Transfers
Replacement Reserve 4831 158,313 $ - $ - $ - $ $ - $ -
General Fund Transfers 4850 1,506,698 515,181 4,751,520 4,591,264 4,591,264 2,989,250 Includes $2.7 million investment in capital projects.

Total $ 1,665,011 $ 515,181 $ 4,751,520 $ 4,591,264 $ 4,591,264 $ 2,989,250 Grand Total $ 15,726,541 16,701,216 $ 21,075,705 $ 21,192,441 $ 21,025,781 $ 21,781,878 $ FY 2022-23 Proposed Budget May 16, 2022 Page | 19

CITY COUNCIL
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4110
Direct Labor Costs
0010 Salaries 30,165 30,596 30,000 30,000 30,000 30,000 0080 Direct Benefits 96,472 91,594 84,800 84,800 94,200 84,800 Total Direct Labor Costs 126,637 122,190 114,800 114,800 124,200 114,800 Supplies 1400 Office Expense 227 107 500 500 500 500
1430 Special Dept Expense 11,641 1,137 14,000 14,000 14,000 14,000 Total Supplies 11,868 1,244 14,500 14,500 14,500 14,500 Other Services and Charges 2120 Telephone 480 487 600 600 600 600
2170 Printing 0 67 100 100 100 100
2190 Postage Charges 0 40 100 100 100 100
2640 Memberships and Dues 5,029 4,429 5,000 5,000 5,000 5,000 League of California Cities membership 2660 Nondiscretionary Training 4,343 1,719 5,000 5,000 8,000 5,000 Refer to City Council Travel/Education Policy for a list of conferences2661 Meetings - Non Travel 8,901 2,534 6,000 6,000 6,000 6,000 2670 Discretionary Training 1,615 0 9,000 9,000 9,000 9,000 $1,800 allowance per councilmember. Refer to City Council Travel/Education Policy 2680 Mileage 260 0 1,000 1,000 1,000 1,000
2681 Interagency Support 0 17,000 17,000 17,000 17,000 17,000 Contribution to Southern California Mountains Foundation to help support a paid trails position; FY 16/17 Big Bear Valley Trails Foundation desired to raise funds for a paid trails position. The City agreed to contribute $17,000 in one-time money contingent upon the County sharing in the cost; FY 17/18 the benefit of the position was such that the City agreed to contribute $17,000 on a recurring basis. Moved from Dept. 4111 in FY 20/21.

FY 2022-23 Proposed Budget May 16, 2022 Page | 20

CITY COUNCIL
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4110
2682 Economic Development 64,821 0 0 0 0 0 Event Resource Office contract; Moved to Tourism Management Dept. 44142685 Community Sponsored Programs 0 25,623 0 37,000 37,000 40,000 FY 20/21 Moved from Dept. 4111. General Fund monies to support local communitybased organizations. Annual CDBG funding offset. 2688 Discretionary Economic Develop 10,000 1,000 25,000 25,000 25,000 25,000 Annual baseline budget $25K. Past uses include: FY 14/15 $5,000 Outdoor Writers Association; FY 15/16 $1,132 Special Olympics; FY 17/18 $5,500 Rose Parade Entry; FY 18/19 $12,150 Rose Parade Float Association; FY 19/20 $10,000 Dick Kun Commemorative Statue; YTD FY 20/21 $1,000 Contribution to Dick Kun Tribute.

Total Other Services and Charges 95,449 52,898 68,800 105,800 108,800 108,800 Total Expenses 233,954 176,332 198,100 235,100 247,500 238,100 FY 2022-23 Proposed Budget May 16, 2022 Page | 21

CITY MANAGER
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4120
Direct Labor Costs
0010 Salaries 281,216 186,873 180,200 180,200 283,700 182,000 0020 Salaries - Overtime 1,145 0 0 0 0 0
0080 Direct Benefits 99,739 74,617 68,400 68,400 44,600 99,200 0090 Direct Benefits - Cafeteria 7,894 0 0 0 0 0 0091 Automobile Allowance 1,615 5,045 5,000 5,000 3,600 5,000 Total Direct Labor Costs 391,608 266,536 253,600 253,600 331,900 286,200 Supplies
1400 Office Expense 1,342 1,375 1,000 1,000 1,000 1,000 1430 Special Dept Expense 360 85 500 10,000 11,000 16,000 Includes housing cost for Interim City Manager through Dec. 2021 Total Supplies 1,701 1,461 1,500 11,000 12,000 17,000
Other Services and Charges
2120 Telephone 621 428 0 0 300 600 2190 Postage Charges 1 2 50 50 50 50 2640 Memberships and Dues 2,200 1,820 1,800 1,800 1,800 1,800 California City Management Foundation (CCMF) and International City/County Management Association (ICMA) 2650 Publications 679 268 1,100 1,100 1,100 1,100
2660 Travel-Conferences and Meeting 1,484 0 5,000 5,000 5,000 5,000 2661 Meetings - Non Travel 1,022 333 300 300 800 300
Total Other Services and Charges 6,007 2,850 8,250 8,250 9,050 8,850 Total Expenses 399,316 270,846 263,350 272,850 352,950 312,050 FY 2022-23 Proposed Budget May 16, 2022 Page | 22

LAW ENFORCEMENT
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4250
Other Services and Charges
2300 Contractual Services-Govt 4,133,131 4,395,347 4,972,700 4,972,700 4,972,700 5,412,000 See breakdown of costs on following page. FY 22/23 includes one additional deputy & enhanced support for City code compliance officers. 2301 Contract Services-OT 45,668 126,587 210,000 210,000 210,000 100,000 FY 21/22 added deputies during peak visitation (25 weekends)2303 Cal ID Fingerprinting 6,504 6,444 6,400 6,400 6,400 6,400 County CAL-ID Program Assessment2305 COPS Grant Expenditures 148,797 7,434 0 0 7,500 0 Law Enforcement equipment purchases funded from State COPS subvention funds2310 Contract Svcs - Reimb BBMR 139,323 158,886 200,000 200,000 200,000 200,000 Sheriff services pass through to Big Bear Mountain Resort for traffic management. Offset in revenue account 110-0000-3750. 2311 269,501 0 0 0 0 0
FY 20/21 School Resource Officer (SRO) reimbursed by Bear Valley Unified School District less City cost share of $40K. Offset in revenue account 110-0000-3750.

Total Other Services and Charges 4,742,924 4,694,699 5,389,100 5,389,100 5,396,600 5,718,400 Total Expenses 4,742,924 4,694,699 5,389,100 5,389,100 5,396,600 5,718,400 Contract Svcs - Reimb BVUSD
FY 2022-23 Proposed Budget May 16, 2022 Page | 23

LAW ENFORCEMENT
Government Contract110-4250-2300
Current Enhanced Description Current Enhanced Notes

0.43 0.47 Lieutenant $ 150,453 $ 165,286 $ 10% (1) 14,833

2.00 2.00 Sergeant 594,702 601,660 1% (1) 6,9581.11 1.11 Detective/Corporal 277,984 280,844 1% (1) 2,8608.86 9.97 Deputy Sheriff 1,897,856 2,151,905 254,049 13% (1)

3.00 3.00 Deputy Sheriff (non-relief) 642,615 647,514 1% (1) 4,8992.00 2.00 Sheriff's Service Specialist 175,980 172,462 -2% (1) (3,518)2.59 2.82 Office Specialist 209,393 223,742 14,349 7% (1)0.29 0.32 Motor Pool Services Assistant 26,423 28,262 7% (1) 1,8396.00 6.00 Marked Unit - 4x4 SUV 124,451 123,664 -1% (2) (787)

2.00 2.00 Unmarked Unit 14,747 14,859 1% (2) 1122.00 2.00 Pickup Truck 16,135 16,181 0% (2) 461.00 1.00 Truck - Donated 1,622 1,625 0% (3) 3

1.00 1.00 Citizen Patrol Donated SUV (Equip & Comm Only) 1,622 1,625 0% (3) 3 Dispatch Services 226,224 240,743 14,519 6% (1)Dispatch Services (City Code Enforcement) - 17,312 17,312 % (1)

17.00 17.00 HTs (Amortization, Access & Maintenance) 23,953 23,953 0% -14.00 14.00 Taser Replacement (Amortized over 5-Years) 4,704 4,704 0% - Administrative Support 21,343 31,348 47% 10,005
Office Automation 56,050 67,962 21% 11,912
Services & Supplies 23,346 25,344 9% 1,998Vehicle Insurance 57,741 57,774 0% 33 Personnel Liability & Bonding 136,973 154,112 13% 17,139 Workers' Comp Experience Modification 13,208 17,507 33% 4,299 Law Enforcement Experience Modification 50,829 84,109 65% 33,280 County Administrative Cost 131,802 141,667 9,865 7%
Startup Costs 9,579 9,866 3% 287
CONTRACT (excluding fuel & maintenance cost): $ 4,889,735 $ 5,306,030 $ 416,295 9% (1) Estimated Fuel & Maintenance (includes credit*) $ 105,970 82,965 $ (4) Total Contractual Services - Government Contract 4,972,700 $ 5,412,000 $ $ (439,300) Notes:
(1) Personnel costs include salary and benefits and are subject to change by County Board of Supervisors' action.(2) Vehicle costs do not include fuel and maintenance. Fuel, repair and maintenance costs incurred will be charged to the City quarterly. (3) No replacement cost is included for donated and grant-funded vehicles.(4) Credit provided on annual contract for Positions & Equipment to start August 1, 2021

LEVEL OF SERVICE
Difference
FY 2022-23 Proposed Budget May 16, 2022 Page | 24

CITY ATTORNEY
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4170
Other Services and Charges
2244 Prof Services- Legal BB and K 237,305 323,009 280,000 280,000 350,000 370,000 2252 Prof. Services- Other Attorney 83,685 0 0 0 0 0 FY 20/21 municipal code enforcement services to 110-4415-2252.

Total Other Services and Charges 320,990 323,009 280,000 280,000 350,000 370,000 Total Expenses 320,990 323,009 280,000 280,000 350,000 370,000 FY 2022-23 Proposed Budget May 16, 2022 Page | 25

CITY CLERK / PUBLIC INFORMATION
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4130
Direct Labor Costs
0010 Salaries 224,874 168,357 167,100 216,400 216,000 289,700 0020 Salaries - Overtime 1,472 0 0 0 0 0
0080 Direct Benefits 98,313 84,500 79,400 120,500 112,700 154,800 0090 Direct Benefits - Cafeteria 14,362 14,577 13,600 13,600 15,100 14,200 0091 Automobile Allowanc e 3,912 3,630 3,600 3,600 3,800 3,600
Total Direct Labor Costs 342,932 271,064 263,700 354,100 347,600 462,300 Supplies
1400 Office Expense 886 2,525 1,500 2,700 3,500 3,500
1430 Special Dept Expens
e 1,344 675 3,000 1,800 1,000 1,000
Total Supplies 2,229 3,201 4,500 4,500 4,500 4,500
Other Services and Charge
s
2110 Advertising 20,075 24,791 20,000 20,000 20,000 20,000 Public hearing notifications2111 Promotions 0 45 1,000 1,000 1,000 0 Outreach; Includes Constant Contact2120 Telephone 604 727 1,000 1,000 1,000 1,000 2170 Printing 1,742 4,568 5,200 5,200 5,200 5,200 Codification of Ordinances & Snow Removal Guide 2190 Postage Charges 285 283 600 600 600 600
2240 Professional Services 0 18,730 25,000 25,000 26,978 26,978 Includes film services and website hosting/maintenance. FY 20/21 moved from Dept. 4420. 2300 Contractual Services 8,975 6,556 25,000 65,000 37,500 5,000 FY 21/22 includes redistricting costs; FY 22/23 includes MuniCode updates.2640 Memberships and Dues 115 385 1,000 1,000 1,000 1,000 IIMC, Southern California City Clerk Association, Notary2650 Publications 60 30 200 200 200 200 2680 Mileage 112 0 700 700 700 700 Total Other Services and Charge
s 31,969 56,115 79,700 119,700 94,178 60,678
Total Expenses 377,131 330,380 347,900 478,300 446,278 527,478 FY 2022-23 Proposed Budget May 16, 2022 Page | 26

HUMAN RESOURCES
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4150
Direct Labor Costs
0010 Salaries 137,102 193,960 186,800 139,900 153,400 123,400 0020 Salaries - Overtime 0 0 0 0 0 0
0030 Wages Part-Time 0 0 0 0 0 0
0080 Direct Benefits 68,510 103,011 88,000 66,300 76,100 70,100 0090 Direct Benefits - Cafeteria 21,606 24,932 24,100 24,100 13,400 8,500 0091 Automobile Allowance 2,777 2,173 2,200 2,200 2,300 2,200 Total Direct Labor Costs 229,995 324,076 301,100 232,500 245,200 204,200 Supplies
1400 Office Expense 737 1,380 2,500 2,500 2,500 2,500
1430 Special Dept Expense 3,165 5,469 4,000 4,000 7,647 4,000 Total Supplies 3,902 6,850 6,500 6,500 10,147 6,500
Other Services and Charges
2110 Advertising 0 0 0 0 0 0
2120 Telephone 226 190 400 400 400 400
2170 Printing 541 0 200 200 200 200
2190 Postage Charges 92 141 500 500 500 500 2240 Professional Services 54,368 49,374 50,000 50,000 50,000 55,000 Includes Workers' Compensation & benefit administration, Employee Assistance Program, DMV & OSHA compliance costs 2317 Recruitment Expense 40,323 17,122 15,000 67,000 70,000 20,000 Includes pre-employment screenings, advertisements and recruitment services2600 Insurance 0 676,804 730,000 0 0 0 Prior to FY 20/21 coded to Dept. 4800. Returned to Dept. 4800 in FY 21/22.2640 Memberships and Dues 184 219 850 850 850 850 2665 Education / Training In-house 1,840 (103) 1,200 1,200 1,200 1,200 2670 Education / Training- External 18,614 6,379 20,000 20,000 25,000 30,000 Total Other Services and Charges 116,188 750,126 818,150 140,150 148,150 108,150 Total Expenses 350,085 1,081,051 1,125,750 379,150 403,497 318,850 FY 2022-23 Proposed Budget May 16, 2022 Page | 27

INTERGOVERNMENTAL / COMMUNITY RELATIONS
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4420
Direct Labor Costs
0010 Salaries 32,764 0 0 0 0 0 Moved to Dept. 4130
0080 Direct Benefits 16,585 0 0 0 0 0
0090 Direct Benefits - Cafeteria 3,663 0 0 0 0 0
0091 Automobile Allowanc
e 1,041 0 0 0 0 0
Total Direct Labor Costs 54,052 0 0 0 0 0
Other Services and Charge
s
2111 Promotions 495 0 0 0 0 0
2120 Telephone 313 0 0 0 0 0
2170 Printing 2,122 0 0 0 0 0
2240 Professional Services 18,730 0 0 0 0 0
Total Other Services and Charge
s 21,660 0 0 0 0 0
Total Expenses 75,712 0 0 0 0 0
FY 2022-23 Proposed Budget May 16, 2022 Page | 28

FINANCE
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4140
Direct Labor Costs
0010 Salaries 223,023 101,761 123,340 156,890 106,700 176,300 0020 Salaries - Overtime 0 0 0 0 400 0 0080 Direct Benefits 110,982 59,000 76,290 91,840 61,800 95,100 0090 Direct Benefits - Cafeteria 20,237 9,237 13,140 13,140 8,700 26,200 0091 Automobile Allowance 1,041 1,083 1,140 1,140 1,100 3,300 Total Direct Labor Costs 355,284 171,082 213,910 263,010 178,700 300,900 Supplies
1400 Office Expense 1,336 533 1,500 1,500 1,527 1,500
1430 Special Dept Expense 1,309 2,543 2,000 2,000 2,591 3,000 Total Supplies 2,645 3,076 3,500 3,500 4,118 4,500
Other Services and Charges
2120 Telephone 552 344 400 400 400 400 2170 Printing 1,163 556 1,400 1,400 1,400 1,400 2190 Postage Charges 6,195 1,148 5,100 5,100 5,100 5,100 2240 Professional Services 143,409 62,572 73,400 118,900 123,900 115,600 Sales & property tax consultants, auditing services, reporting costs. 2302 Cont Srvc-Bank Charges 16,072 22,914 25,600 25,600 29,500 29,800 2305 Property Tax Collect Charges 28,649 27,251 29,200 29,200 29,200 33,500 2640 Memberships and Dues 833 1,038 800 800 1,648 800
2650 Subscriptions and Publications 0 194 1,200 1,200 1,200 1,200 2680 Mileage 483 511 500 500 500 500
Total Other Services and Charges 197,355 116,529 137,600 183,100 192,848 188,300 Total Expenses 555,284 290,687 355,010 449,610 375,666 493,700 FY 2022-23 Proposed Budget May 16, 2022 Page | 29

SUCCESSOR ADMINISTRATION
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4801
Direct Labor Costs
0010 Salaries 139,104 122,942 99,760 99,760 109,800 94,300 0020 Salaries - Overtime 0 0 0 0 0 0
0030 Wages Part-Time 0 0 0 0 0 0
0080 Direct Benefits 68,198 70,733 56,310 56,310 65,300 64,700 0090 Direct Benefits - Cafeteria 9,907 15,382 12,360 12,360 14,900 0 0091 Automobile Allowance 2,029 2,170 2,160 2,160 2,300 0 Total Direct Labor Costs 219,238 211,226 170,590 170,590 192,300 159,000 Other Services and Charges
2120 Telephone 394 457 1,000 1,000 500 1,000
2240 Professional Services 8,583 8,449 10,000 10,000 10,000 10,000 Audit & annual disclosure services 2244 Professional Services - Legal 0 0 10,000 10,000 0 0 2251 Administrative Overhead 0 0 58,410 58,410 58,410 80,000 2702 Contrib to Other Gov 0 117,054 0 0 0 0 Final Due Diligence Review Payment Total Other Services and Charges 8,977 125,960 79,410 79,410 68,910 91,000 Total Expenses 228,215 337,186 250,000 250,000 261,210 250,000 Must tie to CWOB Approved Budget; Difference offset against Finance Dept.

FY 2022-23 Proposed Budget May 16, 2022 Page | 30

GENERAL GOVERNMENT
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4800
Direct Labor Costs
0010 Salaries 119,345 50,756 49,500 62,910 65,200 140,700 0020 Salaries - Overtime 1,310 4,702 5,000 5,000 2,000 5,000 0030 Wages Part-Time 21,873 7,888 0 0 15,300 0
0080 Direct Benefits 75,672 33,913 33,200 39,410 46,600 91,400 0090 Direct Benefits - Cafeteria 2,368 3,832 4,000 4,000 3,700 4,100 0091 Automobile Allowance 0 358 400 400 400 400
Total Direct Labor Costs 220,568 101,449 92,100 111,720 133,200 241,600 Supplies
1400 Office Expense 13,333 17,512 10,000 10,000 10,000 10,000 First Aid Supplies, Envelopes, Toner. 1430 Special Dept Expense 4,842 9,658 8,000 8,000 8,000 8,000 1482 Safety Supplies 52,367 100,208 0 0 10,000 3,000 FY 20/21 COVID Response Total Supplies 70,542 127,378 18,000 18,000 28,000 21,000 Other Services and Charges 2120 Telephone 63,854 64,808 64,000 64,000 64,000 64,000 2190 Postage Charges 4,771 4,242 5,000 5,000 5,000 5,000 2200 Rent/Lease Payable 23,216 23,984 26,000 26,000 26,000 26,000 2231 PEG Maintenance & Operations 373 0 0 0 0 8,500 Moved to 110-4820-2231 2240 Professional Services 5,748 1,613 1,500 1,500 1,500 1,500 2600 Insurance 531,519 0 0 730,000 500,000 530,000 FY 20/21 recorded in Dept. 41502640 Memberships and Dues 13,531 13,947 15,300 15,300 15,000 15,000 LAFCO, SCAG, SBCTA, Mtn. Mutual Aid5301 Extraordinary Gain/Loss 76,690 0 0 0 0 0 GASB entry Total Other Services and Charges 719,702 108,594 111,800 841,800 611,500 650,000 Capital Outlay 3950 Office Equipment / Furnishings 0 8,766 0 0 0 25,000 Workspace reconfiguration Total Capital Outlay 0 8,766 0 0 0 25,000
Total Expenses 1,010,813 346,186 221,900 971,520 772,700 937,600 FY 2022-23 Proposed Budget May 16, 2022 Page | 31

INFORMATION TECHNOLOGY
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4810
Direct Labor Costs
0010 Salaries 50,954 48,357 47,700 47,700 56,200 51,400 0080 Direct Benefits 28,962 31,139 28,500 28,500 36,100 30,600 0090 Direct Benefits - Cafeteria 8,398 7,804 8,100 8,100 7,500 8,400 0091 Automobile Allowance 1,041 1,441 1,400 1,400 1,500 1,400 Total Direct Labor Costs 89,356 88,741 85,700 85,700 101,300 91,800 Other Services and Charges
2120 Telephone 508 622 600 600 600 600 2242 Professional Services 352,687 242,684 250,000 250,000 264,400 280,000 Annual license fees, software maintenance agreements, technical support, network security and maintenance services Total Other Services and Charges 353,196 243,306 250,600 250,600 265,000 280,600 Capital Outlay
3951 Computer Equip and Software 28,213 31,033 75,000 75,000 75,000 75,000 Network & security enhancement projects, desktop equipment, etc.

Total Capital Outlay 28,213 31,033 75,000 75,000 75,000 75,000 Total Expenses 470,764 363,080 411,300 411,300 441,300 447,400 FY 2022-23 Proposed Budget May 16, 2022 Page | 32

PERFORMING ARTS CENTER (PAC) ADMINISTRATION
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4610
Direct Labor Costs
0010 Salaries 80,786 30,493 29,200 29,200 36,600 31,800 0020 Salaries - Overtime 12,824 0 0 0 0 0
0080 Direct Benefits 42,663 18,946 17,300 17,300 21,800 18,800 0090 Direct Benefits - Cafeteria 4,790 5,164 5,400 5,400 5,000 5,500 0091 Automobile Allowance 714 722 700 700 800 700
Total Direct Labor Costs 141,777 55,325 52,600 52,600 64,200 56,800 Supplies 1400 Office Expense 42 0 500 500 500 500 FY 20/21 COVID closure 1415 Theatre Supplies 117 0 0 0 0 0
1430 Special Dept Expense 509 0 0 0 0 0
1480 Small Tools 193 0 0 0 0 0
Total Supplies 861 0 500 500 500 500
Other Services and Charges
2120 Telephone 566 111 150 150 150 150 Cell phone expense for allocated FTEs 2140 Utilities - Gas 8,141 0 0 0 0 0
2160 Utilities - Electric 18,977 0 0 0 0 0 2175 Ticket Printing 4,763 1,431 5,000 5,000 1,000 5,000 2190 Postage Charges 5 0 0 0 0 0
2220 Maint-Buildings and Grounds 1,537 0 0 0 0 0
2230 Maintenance - Equipment 590 0 0 0 0 0
2302 Cont Srvc-Bank Charges 3,064 2,099 2,500 2,500 2,500 2,500 2310 Contractual Services 14,706 0 0 0 0 0 Moved to Dept. 4821 Total Other Services and Charges 52,349 3,641 7,650 7,650 3,650 7,650 Capital Outla y
3952 Theatre Equipment 10,801 0 0 0 0 0 Moved to Dept. 4821 Total Capital Outla
y 10,801 0 0 0 0 0
Total Expenses 205,788 58,966 60,750 60,750 68,350 64,950 Moved to Dept. 4821Moved to Dept. 4821Moved to Dept. 4821FY 20/21 operations & maintenance moved to Dept. 4821.

FY 2022-23 Proposed Budget May 16, 2022 Page | 33

PERFORMING ARTS CENTER OPERATIONS & MAINTENANCE
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4821
Direct Labor Costs
0010 Salaries 0 34,535 66,800 66,800 38,000 72,400
0020 Salaries - Overtime 0 6,050 15,000 15,000 6,300 15,000 0080 Direct Benefits 0 15,942 35,200 35,200 22,500 38,400 Total Direct Labor Costs 0 56,528 117,000 117,000 66,800 125,800 Supplies 1410 General Household 0 0 500 500 500 1,000
1415 Theatre Supplies 0 130 1,500 1,500 1,500 1,500
1440 Basic Materials 0 0 6,000 6,000 6,000 6,000 1480 Small Tools 0 16 500 500 500 500 1490 Clothing and Personal Equipt 0 0 500 500 500 500 Total Supplies 0 145 9,000 9,000 9,000 9,500
Other Services and Charges
2120 Telephone 0 553 600 600 600 600
2140 Utilities - Gas 0 10,077 5,000 5,000 10,000 10,000 2150 Utilities - Water 0 0 6,000 6,000 6,000 6,000
2160 Utilities - Electric 0 20,294 25,000 25,000 25,000 25,000 2220 Maint-Buildings and Grounds 0 63 5,500 5,500 5,500 5,500 2230 Maintenance - Equipment 0 1,334 5,000 5,000 5,000 5,000 2310 Contractual Services 0 3,466 20,000 20,000 20,000 20,000 Total Other Services and Charges 0 35,788 67,100 67,100 72,100 72,100 Capital Outla y
3952 Theatre Equipment 0 0 10,000 10,000 10,000 10,000
Total Capital Outla
y 0 0 10,000 10,000 10,000 10,000
Total Expenses 0 92,461 203,100 203,100 157,900 217,400 FY 2022-23 Proposed Budget May 16, 2022 Page | 34

ENGINEERING
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4310
Direct Labor Costs
0010 Salaries 216,099 175,293 183,900 183,900 190,800 269,600 0020 Salaries - Overtime 216 0 0 0 0 0
0080 Direct Benefits 82,336 80,630 96,900 96,900 95,700 151,200 0090 Direct Benefits - Cafeteria 6,298 4,724 1,400 1,400 1,300 1,400 0091 Automobile Allowance 1,389 1,530 1,800 1,800 1,900 1,800 Total Direct Labor Costs 306,338 262,177 284,000 284,000 289,700 424,000 Supplies
1400 Office Expense 943 519 1,500 1,500 1,500 1,500
1420 Fuel 810 178 1,000 1,000 1,000 1,000
1430 Special Dept Expense 3,926 2,681 4,000 4,000 4,000 4,000 Total Supplies 5,678 3,379 6,500 6,500 6,500 6,500
Other Services and Charges
2120 Telephone 1,202 1,038 1,000 1,000 1,000 1,000
2190 Postage Charges 387 390 500 500 500 500
2241 Professional Services 29,730 22,601 25,000 25,000 75,000 50,000 Land survey services, traffic counts, Caltrans permits 2243 Professional Services-Engineer 46,976 130,076 45,000 47,472 75,000 50,000 General engineering services2640 Memberships and Dues 0 0 450 450 450 450 PE & PMP License Renewals2650 Publications 118 60 200 200 200 200 Total Other Services and Charges 78,414 154,166 72,150 74,622 152,150 102,150 Total Expenses 390,429 419,722 362,650 365,122 448,350 532,650 FY 2022-23 Proposed Budget May 16, 2022 Page | 35

TRAFFIC UTILITIES
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4230
Other Services and Charges
2131 Utility - Traffic Signal 9,864 10,623 13,000 13,000 13,000 13,000 Total Other Services and Charges 9,864 10,623 13,000 13,000 13,000 13,000 Total Expenses 9,864 10,623 13,000 13,000 13,000 13,000 FY 2022-23 Proposed Budget May 16, 2022 Page | 36

ANIMAL REGULATION
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4260
Direct Labor Costs
0010 Salaries 18,086 15,224 18,100 18,100 19,800 20,700 0020 Salaries - Overtime 342 201 0 0 1,000 0 0080 Direct Benefits 10,140 8,243 13,300 13,300 0 14,300 0090 Direct Benefits - Cafeteria 2,122 1,504 0 0 13,500 0 Total Direct Labor Costs 30,691 25,172 31,400 31,400 34,300 35,000 Other Services and Charges
2220 Maint-Buildings and Grounds 967 210 2,200 2,200 2,200 2,200 2240 Professional Services 26,104 26,626 26,100 26,100 26,100 26,100 Vector Control Services Total Other Services and Charges 27,071 26,836 28,300 28,300 28,300 28,300 Total Expenses 57,762 52,008 59,700 59,700 62,600 63,300 FY 2022-23 Proposed Budget May 16, 2022 Page | 37

STREET MAINTENANCE AND SNOW REMOVAL
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4320
Direct Labor Costs
0010 Salaries 592,378 581,692 532,500 532,500 540,100 670,200 0020 Salaries - Overtime 83,863 56,633 50,000 50,000 57,600 60,000 0030 Wages Part-Time 3,189 0 0 0 0 0
0080 Direct Benefits 390,869 392,650 373,000 373,000 376,400 469,000 0090 Direct Benefits - Cafeteria 9,142 4,114 0 0 0 0
0091 Automobile Allowance 694 512 1,100 1,100 1,100 1,100 Total Direct Labor Costs 1,080,134 1,035,602 956,600 956,600 975,200 1,200,300 Supplies
1400 Office Expense 6,107 2,607 5,000 5,000 5,000 5,000 1410 General Household 18,804 21,109 20,000 20,000 20,000 24,000 Janitorial supplies 1420 50,171 35,658 50,000 50,000 50,000 52,500
1422 Fuel-Snow Plowing 24,808 21,586 25,000 25,000 25,000 26,250 1430 Special Dept Expense 1,226 1,423 1,000 1,000 1,000 1,000 1440 Basic Materials 51,531 52,535 55,000 55,000 55,000 60,000 1441 Street Signs 8,593 14,070 12,500 12,500 15,000 18,000 1451 Automotive Expense - Snow 62,864 72,256 70,000 70,000 70,000 95,000 Chains, cutting edges, plow locator service 1480 Small Tools 5,768 1,814 3,000 3,000 3,000 3,000
1482 Safet
y Supplies 3,921 6,074 6,000 6,000 6,000 7,500 Hard hats, gloves, reflective vests 1490 Clothing and Personal Equipt 7,786 9,318 10,000 10,000 17,500 20,000 Total Supplies 241,578 238,450 257,500 257,500 267,500 312,250 Other Services and Charges 2120 Telephone 2,618 2,182 2,800 2,800 2,800 2,800
2190 Postage Charges 199 21 200 200 200 200
2210 Rents and Leases - Equipment 18,360 20,043 20,000 20,000 20,000 20,000 2220 Maint-Buildings and Grounds 11,900 19,866 12,000 12,000 20,000 40,000 Includes anticipated decorative light replacements 2230 Maintenance - Equipment 2,553 3,672 2,500 2,500 2,500 2,500 2240 Professional Services 37,500 37,500 37,500 37,500 37,500 37,500 Tow truck standby for snow removal 2290 Contractual Services-Snow Rmvl 182,727 362,481 200,000 200,000 200,000 250,000 Fuel
FY 2022-23 Proposed Budget May 16, 2022 Page | 38

STREET MAINTENANCE AND SNOW REMOVAL
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4320
2291 Contractual Services-BBL Blvd 72,745 163,409 80,000 80,000 100,000 80,000 Reimbursement dependent upon costs incurred (see 110-0000-3385); Caltrans baseline budget $80K; Fluctuations reflect changes in the amount of snowfall 2310 Contractual Services 39,994 35,979 40,000 40,000 40,000 65,000 Street sweeping, alarm monitoring, portable restroom rental, tree inspection/removal2315 Cinders and Cinder Hauling 14,445 18,990 25,000 25,000 25,000 25,000 Budget based on a typical year; fluctuations in actual expenditures are dependent upon winter weather conditions and snowfall 2320 Laundr
y 18,327 20,142 19,000 19,000 19,000 20,000
2552 Accidents and Damage 5,240 0 0 0 0 0
2556 Sidewalk Repair 0 1,063 0 0 0 0
2640 Memberships and Dues 1,094 1,150 1,100 1,100 1,100 1,100 APWA and IECA memberships 2650 Publications 30 30 60 60 60 60
Total Other Services and Charges 407,730 686,527 440,160 440,160 468,160 544,160 Capital Outla y
3951 Capital Outlay 17,491 0 30,725 30,725 35,000 35,000 FY 19/20 purchase of truck plows; FY 21/22 radar speed signs & Arroyo drainage improvement 3960 Machinery and Equipment 257,374 277,366 300,000 300,000 325,000 375,000 Snow removal equipment rental. Includes transportation/delivery costs Total Capital Outla
y 274,866 277,366 330,725 330,725 360,000 410,000
Debt Service
4600 Principal Payment 99,429 102,965 0 0 0 0
4610 Interest Expense 7,199 3,662 0 0 0 0
Total Debt Service 106,627 106,627 0 0 0 0
Total Expenses 2,110,936 2,344,572 1,984,985 1,984,985 2,070,860 2,466,710 FY 2022-23 Proposed Budget May 16, 2022 Page | 39

VEHICLE MAINTENANCE
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4325
Direct Labor Costs
0010 Salaries 69,045 88,912 58,600 58,600 92,800 63,400 0020 Salaries - Overtime 5,894 3,378 5,000 5,000 1,700 5,000 0030 Wages Part-Time 1,594 0 0 0 0 0
0080 Direct Benefits 43,558 52,596 42,600 42,600 54,800 45,700 Total Direct Labor Costs 120,091 144,887 106,200 106,200 149,300 114,100 Supplies
1450 Automotive Expense 34,959 43,492 35,000 35,000 35,000 45,000 1480 Small Tools 905 641 1,500 1,500 1,500 1,500
Total Supplies 35,864 44,134 36,500 36,500 36,500 46,500 Other Services and Charges
2140 Utilities - Gas 11,477 12,544 12,000 12,000 12,000 12,000 2150 Utilities - Water 1,697 1,725 1,600 1,600 1,600 1,600 2160 Utilities - Electric 1,943 4,555 6,500 6,500 6,500 6,500 2310 Contractual Services 237 479 500 500 500 500 2320 Laundry 1,940 2,198 1,500 1,500 1,500 1,500 2686 Vehicle Maintenance 1,168 5,436 5,000 5,000 5,000 5,000 2687 Vehicle Maintenance - Tires 10,448 10,017 15,000 15,000 15,000 15,000 Total Other Services and Charges 28,911 36,955 42,100 42,100 42,100 42,100 Total Expenses 184,865 225,975 184,800 184,800 227,900 202,700 FY 2022-23 Proposed Budget May 16, 2022 Page | 40

STREET LIGHTING
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4330
Other Services and Charges
2130 Utilities - Other 86,058 95,465 86,900 86,900 86,500 86,900 Total Other Services and Charges 86,058 95,465 86,900 86,900 86,500 86,900 Total Expenses 86,058 95,465 86,900 86,900 86,500 86,900 FY 2022-23 Proposed Budget May 16, 2022 Page | 41

CITY PARKING LOTS AND CHAMBER BUILDING
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4335
Direct Labor Costs
0010 Salaries 79,497 83,312 83,500 83,500 87,500 105,000 0020 Salaries - Overtime 6,995 5,404 5,000 5,000 8,600 5,000 0030 Wages Part-Time 1,594 0 0 0 0 0
0080 Direct Benefits 53,156 53,824 58,700 58,700 56,100 67,000 0090 Direct Benefits - Cafeteria 2,122 1,504 0 0 0 0
Total Direct Labor Costs 143,364 144,044 147,200 147,200 152,200 177,000 Supplies
1410 General Household 18,064 19,262 21,600 21,600 20,500 26,000 1440 Basic Materials/Repairs 349 1,987 750 750 1,700 2,000 1480 Small Tools 22 0 250 250 250 250
Total Supplies 18,436 21,249 22,600 22,600 22,450 28,250 Other Services and Charge
s
2150 Utilities - Water 5,772 6,958 8,000 8,000 8,000 8,000 2160 Utilities - Electric 25,592 25,322 36,000 36,000 36,000 36,000 2220 Maint-Buildings and Grounds 25,344 27,732 25,000 25,000 25,000 65,000 Sealcoat parking lots & lighting repairs/replacements Total Other Services and Charge
s 56,707 60,012 69,000 69,000 69,000 109,000
Total Expenses 218,507 225,306 238,800 238,800 243,650 314,250 FY 2022-23 Proposed Budget May 16, 2022 Page | 42

CITY PARKS & TRAILS
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4625
Direct Labor Costs
0010 Salaries 158,225 170,859 348,800 348,800 258,200 350,100 0020 Salaries - Overtime 16,719 12,885 15,000 15,000 21,000 15,000 0030 Wages Part-Time 2,391 0 0 0 0 0 0080 Direct Benefits 106,967 114,988 273,800 273,800 158,000 208,600 0090 Direct Benefits - Cafeteria 1,061 752 0 0 1,000 2,400 Total Direct Labor Costs 285,364 299,483 637,600 637,600 438,200 576,100 Supplies
1410 General Household 18,011 19,262 20,000 20,000 20,000 30,000 Park restroom supplies 1420 Fuel 0 0 500 500 0 0
1440 Basic Materials 6,281 3,456 5,000 5,000 5,000 5,000 1480 Small Tools 431 608 1,000 1,000 1,000 1,000
Total Supplies 24,723 23,327 26,500 26,500 26,000 36,000 Other Services and Charges
2150 Utilities - Water 23,622 20,550 30,000 30,000 30,000 30,000 2160 Utilities - Electric 25,939 25,811 30,000 30,000 30,000 30,000 2220 Maint-Buildings and Grounds 23,696 13,645 25,000 25,000 25,000 40,000 Sealcoat trail and park areas 2225 Landscaping 1,018 3,771 25,000 25,000 25,000 25,000 2226 Armed Forces Banner Program 749 1,409 2,000 2,000 2,000 2,000 2640 MWD Permit 2,500 2,500 2,500 2,500 2,700 2,700
Total Other Services and Charges 77,523 67,685 114,500 114,500 114,700 129,700 Capital Outlay
3951 Capital Outlay 12,800 0 5,000 5,000 5,000 25,000 FY 21/22 Happy Hill restroom Maglocks; FY 22/23 lighting repairs/replacements Total Capital Outlay 12,800 0 5,000 5,000 5,000 25,000
Total Expenses 400,410 390,495 783,600 783,600 583,900 766,800 FY 2022-23 Proposed Budget May 16, 2022 Page | 43

CIVIC CENTER
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4820
Direct Labor Costs
0010 Salaries 67,653 89,252 81,100 81,100 56,900 52,200 0020 Salaries - Overtime 7,899 6,258 5,000 5,000 4,600 5,000 0030 Wages Part-Time 0 0 0 0 0 0
0080 Direct Benefits 52,160 68,026 65,500 65,500 41,900 39,200 0090 Direct Benefits - Cafeteria 0 0 0 0 0 0
Total Direct Labor Costs 127,712 163,536 151,600 151,600 103,400 96,400 Supplies
1400 Office Expense 3,089 4,975 3,200 3,200 3,200 3,200 AED lease and equipment support 1410 General Household 19,125 19,998 15,000 15,000 15,000 18,000 1420 12,333 10,574 12,000 12,000 12,000 12,000
1440 Basic Materials 4,578 1,550 6,000 6,000 6,000 6,000 1480 Small Tools 831 299 1,000 1,000 1,000 1,000 Total Supplies 39,956 37,396 37,200 37,200 37,200 40,200 Other Services and Charges
2120 Telephone 273 638 700 700 700 700
2140 Utilities - Gas 26,195 31,588 27,800 27,800 27,000 33,800 2150 Utilities - Water 6,049 5,945 6,200 6,200 6,200 6,400 2160 Utilities - Electric 57,270 61,227 59,700 59,700 58,000 59,700 2220 Maint-Buildings and Grounds 33,811 19,632 20,000 20,000 28,300 25,000 2225 Landscaping 839 150 1,000 1,000 1,000 1,000
2230 Maintenance - Equipment 1,293 1,320 2,000 2,000 2,000 5,000 2231 PEG Maintenance & Operations 0 1,082 1,000 1,000 1,000 10,000 FY 22/23 begin HD television broadcast 2310 Contractual Services 13,399 10,824 11,000 11,000 11,000 11,000 2320 Laundry 2,717 3,077 2,000 2,000 2,000 2,000
Total Other Services and Charges 141,847 135,483 131,400 131,400 137,200 154,600 Capital Outlay
3951 Capital Outlay 0 13,100 20,000 20,000 13,100 20,000 HVAC replacements City Hall Total Capital Outlay 0 13,100 20,000 20,000 13,100 20,000 Total Expenses 309,514 349,515 340,200 340,200 290,900 311,200 Fuel
FY 2022-23 Proposed Budget May 16, 2022 Page | 44

TOURISM REGISTRATION / ADMINISTRATION
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4414
Direct Labor Costs
0010 Salaries 0 208,573 240,700 240,700 236,500 253,800 0020 Salaries - Overtime 0 522 0 0 2,900 0 0080 Direct Benefits 0 119,654 146,800 146,800 132,700 154,200 0090 Direct Benefits - Cafeteria 0 0 0 0 0 0 0091 Automobile Allowance 0 2,829 3,600 3,600 2,800 3,600 Total Direct Labor Costs 0 331,578 391,100 391,100 374,900 411,600 Supplies
1400 Office Expense 0 1,094 1,100 1,100 1,100 1,100
1430 Special Dept Expense 0 532 1,500 1,500 1,500 1,500 Total Supplies 0 1,625 2,600 2,600 2,600 2,600
Other Services and Charges
2120 Telephone 0 0 0 0 0 0
2190 Postage Charges 0 7,499 2,000 2,000 2,000 2,000
2230 Maintenance - Equipment 0 0 0 0 0 0
2240 Professional Services 0 40,741 20,000 20,000 40,000 50,000 V acation rental registration, licensing & payments platforms including Report a Concern (GovPilot), AirDNA & Datafy 2310 Contractual Services 0 85,000 95,000 95,000 30,000 30,000 FY 20/21 vacation rental inspections. FY 21/22 citation processing services.2640 Memberships and Dues 0 100 500 500 500 500 2650 Publications 0 0 200 200 200 200
2682 Economic Development 0 31,650 0 0 0 0 Event Resource Office now paid for by BBLTBID 2684 Signature Event Sponsorship 0 29,145 30,000 30,000 30,000 50,000 Includes July 4 & Labor Day (CHP & Law Enforcement Traffic Control for fireworks displays), Halloween & Christmas in the Village, & Tour de Big Bear support Total Other Services and Charges 0 194,134 147,700 147,700 102,700 132,700 Total Expenses 0 527,337 541,400 541,400 480,200 546,900 FY 2022-23 Proposed Budget May 16, 2022 Page | 45

TOURISM & MUNICIPAL CODE COMPLIANCE
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4415
Direct Labor Costs
0010 Salaries 352,390 289,053 379,800 379,800 350,900 512,900 0020 Salaries - Overtime 50,301 46,247 30,000 30,000 81,700 50,000 0030 Wages Part-Time 0 0 0 0 0 0 0080 Direct Benefits 233,297 176,841 258,300 258,300 218,200 320,400 0090 Direct Benefits - Cafeteria 12,246 383 0 0 0 0 0091 Automobile Allowanc e 1,549 2,832 3,600 3,600 2,800 3,600
Total Direct Labor Costs 649,784 515,355 671,700 671,700 653,600 886,900 Supplies
1400 Office Expense 721 1,908 1,500 1,500 1,100 1,500
1420 6,771 6,889 12,000 12,000 12,000 12,000
1430 Special Dept Expens
e 242 755 1,500 1,500 1,500 1,500
1480 Small Tools 42 36 250 25,050 25,000 250 FY 20/21 purchased handheld radios 1482 Safet
y Supplies 73 0 250 250 250 250
1490 Clothing and Personal Equipt 1,896 2,363 2,000 2,000 2,000 2,000 Total Supplies 9,744 11,951 17,500 42,300 41,850 17,500 Other Services and Charge
s
2120 Telephone 1,391 1,138 2,600 2,600 2,000 2,600
2170 Printing 204 0 0 0 0 0
2190 Postage Charges 1,911 2,662 2,000 2,000 2,000 2,000 2252 Municipal Code Enforcement 0 18,250 65,000 40,200 25,000 25,000 2310 Contractual Services 131,652 36,259 100,000 100,000 140,000 120,000 Compliance data platforms & analysis, Radio support agreement 2640 Memberships and Dues 285 445 500 500 500 500
2650 Publications 113 0 200 200 200 200
Total Other Services and Charge
s 135,556 58,754 170,300 145,500 169,700 150,300
Total Expenses 795,084 586,060 859,500 859,500 865,150 1,054,700 Fuel
FY 2022-23 Proposed Budget May 16, 2022 Page | 46

PLANNING COMMISSION
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4411
Direct Labor Costs
0010 Salaries 21,400 23,468 24,000 24,000 24,100 24,000 0080 Direct Benefits 0 469 1,000 1,000 1,000 1,000
Total Direct Labor Costs 21,400 23,938 25,000 25,000 25,100 25,000 Supplies
1400 Office Expense 0 23 250 250 250 250
1430 Special Dept Expense 160 40 250 250 250 250 Interpreter services Total Supplies 160 62 500 500 500 500
Other Services and Charges
2110 Advertising 3,823 3,637 4,500 4,500 4,500 4,500
2190 Postage Charges 270 92 150 150 150 150
2660 Travel-Conferences and Meeting 0 525 6,000 6,000 6,000 6,000 League of Cities Planning Conference Total Other Services and Charges 4,092 4,255 10,650 10,650 10,650 10,650 Total Expenses 25,652 28,255 36,150 36,150 36,250 36,150 FY 2022-23 Proposed Budget May 16, 2022 Page | 47

PLANNING
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4410
Direct Labor Costs
0010 Salaries 526,180 603,243 585,200 585,200 596,900 640,800 0020 Salaries - Overtime 73 1,191 0 0 2,100 0 0080 Direct Benefits 271,662 344,851 343,900 343,900 342,700 358,300 0090 Direct Benefits - Cafeteria 48,578 70,449 52,900 52,900 79,100 53,800 0091 Automobile Allowance 347 2,682 3,600 3,600 3,800 3,600 Total Direct Labor Costs 846,840 1,022,417 985,600 985,600 1,024,600 1,056,500 Supplies
1400 Office Expense 710 1,992 1,350 1,350 1,791 1,350
1430 Special Dept Expense 0 2 400 400 400 400
Total Supplies 710 1,994 1,750 1,750 2,191 1,750
Other Services and Charges
2110 Advertising 0 0 1,500 1,500 1,500 1,500
2120 Telephone 309 247 500 500 500 500
2190 Postage Charges 502 1,444 2,000 2,000 2,125 2,000
2240 Professional Services 32,333 15,727 110,000 110,000 110,000 610,000 Special project planning services; FY 21/22 includes GIS and VMT services; FY 22/23 includes community visioning & next phase of General Plan update. 2640 Memberships and Dues 1,871 2,771 2,600 2,600 2,600 2,600 2650 Publications 0 424 500 500 500 500 2680 Mileage 0 0 300 300 300 300 Total Other Services and Charges 35,014 20,614 117,400 117,400 117,525 617,400 Total Expenses 882,564 1,045,024 1,104,750 1,104,750 1,144,315 1,675,650 FY 2022-23 Proposed Budget May 16, 2022 Page | 48

BUILDING AND SAFETY
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4430
Direct Labor Costs
0010 Salaries 233,369 228,537 322,000 322,000 248,400 391,000 0020 Salaries - Overtime 532 759 0 0 1,400 0 0030 Wages Part-Time 2,487 9,115 0 0 6,600 0 0080 Direct Benefits 151,541 159,046 219,400 219,400 150,300 251,700 0090 Direct Benefits - Cafeteria 1,221 23 0 0 0 0 0091 Automobile Allowance 347 2,682 3,600 3,600 3,800 3,600 Total Direct Labor Costs 389,497 400,162 545,000 545,000 410,500 646,300 Supplies
1400 Office Expense 645 728 1,000 1,000 1,000 1,000
1420 Fuel 1,851 960 2,000 2,000 2,000 2,000
1430 Special Dept Expense 0 299 100 100 100 100
1490 Clothing and Personal Equipt 736 1,259 1,300 1,300 1,300 1,300 Total Supplies 3,232 3,247 4,400 4,400 4,400 4,400
Other Services and Charges
2120 Telephone 1,053 837 1,200 1,200 1,200 1,200
2190 Postage Charges 19 5 100 100 100 100
2240 Professional Services 69,475 123,918 50,000 50,000 170,000 150,000 Chief Building Official, plan check & counter services 2245 Mobile Home Permit State Fee 1,215 1,215 1,290 1,290 1,290 1,290 2246 Mobilehome Resid Protct Act 2,980 2,980 3,000 3,000 3,000 3,000 2310 Contractual Services 121,933 13,320 15,000 15,000 15,000 15,000 Inspection services 2640 Memberships and Dues 960 145 1,000 1,000 1,000 1,000 2650 Publications 3,218 291 500 500 500 3,500 FY 22/23 building code library update Total Other Services and Charges 200,853 142,710 72,090 72,090 192,090 175,090 Total Expenses 593,582 546,119 621,490 621,490 606,990 825,790 FY 2022-23 Proposed Budget May 16, 2022 Page | 49

GENERAL FUND INTERFUND TRANSFERS OUT
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 110ExpensesDepartment 4850
Interfund Transfers
5101 Transfer Out-Cap Project (321) 193,511 40,892 240,000 260,873 260,873 1,426,508 Capital contribution from fund balance 5104 Transfer Out-Vill Maint (291) 119,706 115,615 150,540 150,540 150,540 183,250 General Fund required contribution to Village Assessment District5105 Transfer Out-Street Impr (350) 277,739 134,665 4,160,980 3,879,851 3,879,851 771,000 Street improvement projects contribution5112 Transfer Out-MTA (282) 0 0 0 100,000 100,000 100,000 5121 Trans Out-Cap Prj Resrve (321) 220,416 0 200,000 200,000 200,000 8,492 Capital funding reserve commitments 5122 Trans Out-Cap Prj Other (321) 0 102,189 0 0 0 500,000 Capital Project grant funds5151 Trans Out-St Imp Resrve (350) 562,098 121,820 0 0 0 0 Street Improvement reserve funding5152 Trans Out-St Imp Other (350) 11,880 0 0 0 0 0 Street Improvement grant funds5199 Transfer Out-TDA Grant (290) 121,348 0 0 0 0 0 Capital Project grant funds Total Interfund Transfers 1,506,698 515,181 4,751,520 4,591,264 4,591,264 2,989,250 Total Expenses 1,506,698 515,181 4,751,520 4,591,264 4,591,264 2,989,250 FY 2022-23 Proposed Budget May 16, 2022 Page | 50

SANITATION FUND SUMMARY OF REVENUES & EXPENDITURES
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Actual Actual Adopted Adjusted Projected Projected Comments Licenses and Permits 13,470 13,540 13,500 13,500 13,500 13,500Use of Property and Money 92,999 2,923 40,000 40,000 20,000 20,000Current Service Charges 5,620,961 5,820,059 5,991,000 5,991,000 5,993,700 6,249,500 Includes a 5% CPI adjustment to City & BBARWA feesMiscellaneous Revenue 0 3,260 0 0 0 0 Contribution from Reserves 0 0 496,500 496,500 496,500 0Contribution from Fund Balance 0 0 0 0 0 0 Total Revenue $ 5,727,430 $ 5,839,782 $ 6,541,000 $ 6,541,000 $ 6,523,700 $ 6,283,000 Direct Labor 1,422,623 1,432,268 1,436,100 1,445,840 1,391,000 1,458,800 Supplies 56,188 58,193 76,750 76,750 81,600 86,600Other Services & Charges 399,458 449,478 491,600 491,600 638,200 659,900 BBARWA Contract 2,628,723 2,750,314 2,831,000 2,831,000 2,831,000 3,012,100 BBARWA pass through with 5% CPI Capital Outlay 0 0 0 0 0 0
Capital Lease Payments 23,196 0 0 0 0 0
Contributions to Reserves 472,100 0 0 0 0 0
Interfund Transfers to Gen. Fund [110] 150,000 150,000 150,000 150,000 150,000 150,000 Interfund Transfers to Capital [321] 191,650 104,255 977,250 1,018,506 1,018,506 1,380,750 Investment in wastewater infrastructure Interfund Transfers to Streets [350] 259,207 250,000 250,000 250,000 250,000 250,000 Total Expenditures $ 5,603,145 $ 5,194,509 $ 6,212,700 $ 6,263,696 $ 6,360,306 $ 6,998,150 $ 124,285 $ 645,273 $ 328,300 $ 277,304 $ 163,394 $ (715,150) RevenuesExpendituresNet Revenue (Expenditure)
FY 2022-23 Proposed Budget May 16, 2022 Page | 51

SANITATION (WASTEWATER) FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 250Revenue
Licenses and Permits
3450 Sewer Inspection Fee 1,470 1,540 1,500 1,500 1,500 1,500 3451 Sewer Connection Fee 12,000 12,000 12,000 12,000 12,000 12,000 Total Licenses and Permits 13,470 13,540 13,500 13,500 13,500 13,500 Use of Money and Property
3611 Interest On Bank Deposits 78,487 24,069 40,000 40,000 20,000 20,000 3638 Change in Fair Market Value 14,512 (21,146) 0 0 0 0 Total Use of Money and Property 92,999 2,923 40,000 40,000 20,000 20,000 Current Service Charges
3731 Miscellaneous Revenue 0 0 0 0 0 0
3740 Sewer Service Charge-Billed 83,176 76,691 79,800 79,800 79,800 83,500 Hand billed sewer user fees; Ordinance No. 2019-473 allows for inflationary adjustment on sewer user fees with a minimum annual adjustment of 2% and a maximum of 5%. CPI per March index is 8.5%. FY 22/23 rate per EDU $272.02. 3741 Sewer Service Charge-Tax Roll 2,784,132 2,837,008 2,990,200 2,990,200 2,992,900 3,104,700 EDUs billed on the tax roll; Ordinance No. 2019-473 allows for inflationary adjustment on sewer user fees with a minimum annual adjustment of 2% and a maximum of 5%. CPI per March index is 8.5%. City rate per EDU $272.02. 3742 BBARWA Sewer Fees 2,669,663 2,791,838 2,831,000 2,831,000 2,831,000 2,971,300 BBARWA Adopted EDU rate per improved parcel plus annual charge adjustment based on flow $255.75; however, Ordinance No. 2019-473 limits annual increase to 5%, or $252.25; Unimproved parcels billed at $20 or $30 per parcel depending on acreage 3744 Sewer Svc Chg Delinquent 79,171 114,522 90,000 90,000 90,000 90,000 3749 Use of Personnel/Equipment 4,819 0 0 0 0 0 Total Current Service Charges 5,620,961 5,820,059 5,991,000 5,991,000 5,993,700 6,249,500 Miscellaneous Revenue
3912 Sale of Property and Equipment 0 3,260 0 0 0 0
Total Miscellaneous Revenue 0 3,260 0 0 0 0
Total Revenue 5,727,430 5,839,782 6,044,500 6,044,500 6,027,200 6,283,000 FY 2022-23 Proposed Budget May 16, 2022 Page | 52

SANITATION (WASTEWATER) FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 250
Interfund Transfers
4110 Contribution from Reserves 0 0 496,500 496,500 496,500 0 Total Interfund Transfers 0 0 496,500 496,500 496,500 0 Total Resources 5,727,430 5,839,782 6,541,000 6,541,000 6,523,700 6,283,000 ExpensesDepartment 4550 Direct Labor Costs
0010 Salaries 814,776 830,213 807,000 813,670 826,700 844,000 0020 Salaries - Overtime 63,932 57,237 60,000 60,000 67,900 60,000 0030 Wages Part-Time 1,594 0 0 0 0 0
0080 Direct Benefits 516,475 517,735 549,200 552,270 481,500 541,300 0090 Direct Benefits - Cafeteria 22,776 23,030 15,200 15,200 10,300 8,800 0091 Automobile Allowance 3,071 4,054 4,700 4,700 4,600 4,700 Total Direct Labor Costs 1,422,623 1,432,268 1,436,100 1,445,840 1,391,000 1,458,800 Supplies 1400 Office Expense 2,022 2,745 1,600 1,600 2,600 2,600 1420 Fuel 18,263 14,535 25,000 25,000 25,000 25,000 1430 Special Dept Expense 56 0 650 650 1,000 1,000 1440 Basic Materials 22,598 26,257 35,000 35,000 35,000 40,000 1450 Automotive Expense 6,435 8,991 6,500 6,500 8,000 10,000 1480 Small Tools 1,099 189 2,000 2,000 2,000 2,000
1482 Safety Supplies 3,868 2,907 3,000 3,000 5,000 3,000 1490 Clothing and Personal Equipt 1,846 2,570 3,000 3,000 3,000 3,000 Total Supplies 56,188 58,193 76,750 76,750 81,600 86,600 Other Services and Charges 2120 Telephone 4,367 3,879 4,200 4,200 4,200 4,200
2123 Comm P S 1-12 8,301 8,400 9,100 9,100 9,100 9,100 Telemetry and alarm system costs 2140 Utilities - Gas 11,477 12,544 15,000 15,000 15,000 15,000 2150 Utilities - Water 661 661 600 600 600 600 2160 Utilities - Electric 70,646 69,843 85,000 85,000 85,000 85,000 2170 Printing 1,334 609 700 700 700 700 Annual property owner notification 2190 Postage Charges 3,566 1,386 2,200 2,200 2,200 2,200 Annual property owner notification2220 Maint-Buildings and Grounds 1,504 1,319 7,500 7,500 7,500 7,500 FY 2022-23 Proposed Budget May 16, 2022 Page | 53

SANITATION (WASTEWATER) FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 250
2230 Maintenance - Equipment 27,017 22,041 40,000 40,000 40,000 40,000 2240 Professional Services 12,963 35,705 15,000 15,000 15,000 15,000 Engineering services 2241 Professional Services - USA 3,162 2,831 2,500 2,500 2,500 2,500 2251 Administration Overhead 125,000 125,000 125,000 125,000 125,000 125,000 2300 Contract Services - BBARWA 2,628,723 2,750,314 2,831,000 2,831,000 2,831,000 3,012,100 Direct pass through 2305 Property Tax Collect Charges 5,825 5,861 6,000 6,000 6,000 6,000 2310 Contractual Services 11,297 5,652 20,000 20,000 20,400 20,000 Flow meter monitoring 2320 Laundry 16,279 17,439 15,000 15,000 15,000 15,000 2552 Accidents and Damage 3,794 0 0 0 0 0 2600 Insurance 90,330 134,607 140,000 140,000 286,200 304,800 2640 Memberships and Dues 1,705 1,354 2,300 2,300 2,300 2,300 California Water Environment Association (CWEA) & American Public Works Association (APWA) 2660 Travel-Conferences and Meeting 0 0 0 0 0 0
2670 Education / Training- External 0 0 500 500 500 4,000 CWEA CEU requirements 2685 Vehicle Maintenance 230 346 1,000 1,000 1,000 1,000 Total Other Services and Charges 3,028,181 3,199,792 3,322,600 3,322,600 3,469,200 3,672,000 Debt Service 4600 Lease Principal TYMCO Sweeper 22,610 0 0 0 0 0
4610 Lease Interest Exp TYMCO Sweep 586 0 0 0 0 0
Total Debt Service 23,196 0 0 0 0 0
Expenditures before Reserves / Transfers 4,530,188 4,690,254 4,835,450 4,845,190 4,941,800 5,217,400 Reserve Contributions
2895 Contingency Reserve 55,000 0 0 0 0 0
3930 Vehicle & Equip Repl Reserve 47,100 0 0 0 0 0 3931 System Replace Reserves 370,000 0 0 0 0 0 Total Reserve Contributions 472,100 0 0 0 0 0
Annual Street Sweeper Lease/Purchase Agreement shared equally between Sanitation and Refuse; Final Payment made in FY 19/20 FY 2022-23 Proposed Budget May 16, 2022 Page | 54

SANITATION (WASTEWATER) FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 250
Interfund Transfers
5101 Transfer Out-Cap Project (321) 191,650 104,255 977,250 1,018,506 1,018,506 1,380,750 Infrastructure Improvements based on Capital Improvement Plan (CIP); Annual contribution to Fund 321 target $450K; if target not needed for CIP excess to system replacement reserves; when project needs exceed $450K system replacement reserves will be utilized 5102 Transfer Out-Street Impr (350) 259,207 250,000 250,000 250,000 250,000 250,000 5105 Transfer Out-GF (110) 150,000 150,000 150,000 150,000 150,000 150,000 Total Interfund Transfers 600,857 504,255 1,377,250 1,418,506 1,418,506 1,780,750 Total Expenditures 5,603,145 5,194,509 6,212,700 6,263,696 6,360,306 6,998,150 SANITATION (WASTEWATER) FUND 124,285 645,273 328,300 277,304 163,394 (715,150) Annual Pavement Impact Fees are allocated $250K to street improvements fund and $150K to street maintenance services FY 2022-23 Proposed Budget May 16, 2022 Page | 55

REFUSE FUND SUMMARY OF REVENUES & EXPENDITURES
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Actual Actual Adopted Adjusted Projected Projected Comments Subventions and Grants 10,000 5,000 5,000 5,000 5,000 5,000Use of Property and Money 13,662 (1,792) 3,100 3,100 3,100 3,100Current Service Charges 3,361,277 3,499,459 3,579,100 3,579,100 3,586,000 4,095,100 City fee + 5% CPI; Frachise fee at negociated rateMiscellaneous Revenue 0 0 0 0 0 0 Contribution from Reserves 0 0 50,000 50,000 0 0Transfer from General Fund (110) 0 0 0 0 0 0 Transfer from DOC Recycling 0 0 0 0 0 0
Total Revenue $ 3,384,939 $ 3,502,667 $ 3,637,200 $ 3,637,200 $ 3,594,100 $ 4,103,200 Direct Labor 604,010 570,793 784,200 793,940 628,000 690,000 Supplies 1,267 0 2,400 2,400 2,400 2,400
Other Services & Charges 304,447 315,674 332,400 332,400 352,910 356,610 Big Bear Disposal Contract 2,228,522 2,289,245 2,326,100 2,326,100 2,326,200 2,790,700 Estimated using proposed franchise agreement Capital Outlay 0 0 0 0 0 50,000 Facility improvements at Clean Bear Site #2Capital Lease Payments 23,196 0 0 0 0 0 Contributions to Reserves 0 0 0 0 0 0Interfund Transfers to Gen. Fund [110] 105,000 105,000 105,000 105,000 105,000 105,000 Interfund Transfers to Capital [321] 15,008 34,230 135,000 135,000 135,000 0 Total Expenditures 3,281,450 $ 3,314,942 $ 3,685,100 $ 3,694,840 $ $ 3,549,510 $ 3,994,710 $ 187,725 103,489 $ (47,900) $ (57,640) $ 44,590 $ 108,490 $ RevenuesExpendituresNet Revenue (Expenditure)
FY 2022-23 Proposed Budget May 16, 2022 Page | 56

REFUSE (SOLID WASTE) FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 550Revenue
Subventions and Grants
3360 Recycling Grant 10,000 5,000 5,000 5,000 5,000 5,000 Total Subventions and Grants 10,000 5,000 5,000 5,000 5,000 5,000 Use of Money and Property 3611 Interest On Bank Deposits 10,073 3,317 3,100 3,100 3,100 3,100 3638 Change in Fair Market Value 3,590 (5,109) 0 0 0 0
Total Use of Money and Property 13,662 (1,792) 3,100 3,100 3,100 3,100 Current Service Charges
3724 NPDES Site Inspection Fees 7,486 7,709 6,000 6,000 6,000 6,000 3744 Refuse Fees - Prior 25,088 34,086 20,000 20,000 22,100 20,000 3745 Refuse Fees 937,383 948,668 1,027,000 1,027,000 1,027,000 1,078,400 FY 21/22 rate per EDU will be $128.73 which includes a 5% inflationary adjustment (CPI 8.5%). 3746 Waste Disposal Rebate WDA98744 143,610 175,406 150,000 150,000 150,000 150,000 Waste Delivery Agreement #98-7443747 BB Disp Refuse Fees-curr year 2,183,020 2,249,528 2,326,100 2,326,100 2,326,200 2,790,700 Direct pass through3748 BB Disp Refuse Fees-prior year 64,690 84,062 50,000 50,000 54,700 50,000 County collection of tax roll delinquencies Total Current Service Charges 3,361,277 3,499,459 3,579,100 3,579,100 3,586,000 4,095,100 Total Interfund Transfers
4102 Contribution from Reserves 0 0 50,000 50,000 0 0
Total Interfund Transfers 0 0 50,000 50,000 0 0
Total Revenue 3,384,939 3,502,667 3,637,200 3,637,200 3,594,100 4,103,200 FY 2022-23 Proposed Budget May 16, 2022 Page | 57

REFUSE (SOLID WASTE) FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 550ExpensesDepartment 4570
Direct Labor Costs
0010 Salaries 373,185 353,272 459,300 465,970 390,100 415,700 0020 Salaries - Overtime 2,864 6,917 10,000 10,000 13,500 10,000 0030 Wages Part-Time 1,594 0 0 0 0 0
0080 Direct Benefits 202,083 187,662 297,700 300,770 210,300 250,800 0090 Direct Benefits - Cafeteria 20,732 18,884 12,500 12,500 9,500 8,800 0091 Automobile Allowance 3,551 4,058 4,700 4,700 4,600 4,700 Total Direct Labor Costs 604,010 570,793 784,200 793,940 628,000 690,000 Supplies
1440 Basic Material/Site Screen 1,267 0 2,000 2,000 2,000 2,000 Includes dog waste stations supplies 1482 Safety Supplies 0 0 400 400 400 400
Total Supplies 1,267 0 2,400 2,400 2,400 2,400
Other Services and Charges
2120 Telephone 1,119 836 1,300 1,300 1,300 1,300
2170 Printing 1,334 609 700 700 700 700
2190 Postage Charges 3,566 1,386 2,200 2,200 2,200 2,200 2210 Rents and Leases - Equipment 0 0 0 0 0 0 2222 Portable Bathroom Rentals 1,151 913 5,000 5,000 5,000 5,000 2240 Professional Services 34,228 58,519 40,000 40,000 60,000 60,000 Engineering services 2241 Professional Services - Hazmat 51,585 41,543 45,000 45,000 45,000 46,000 2251 Administration Overhead 135,000 135,000 135,000 135,000 135,000 135,000 2305 Property Tax Collect Charges 5,267 5,300 5,300 5,300 5,310 5,310 2310 Contractual Svcs-Residential 2,228,522 2,289,245 2,326,100 2,326,100 2,326,200 2,790,700 Direct pass through 2311 NPDES Contract Services 32,775 33,872 60,000 60,000 60,000 60,000 County Flood Control Agreement; NPDES inspection program and mitigation costs2314 Village Litter Containers 3,589 3,612 3,700 3,700 3,700 4,400 Village litter container waste collection2320 Laundry 3,105 3,516 2,500 2,500 3,000 3,000 2600 Insurance 31,728 30,567 31,200 31,200 31,200 33,200 2660 Travel-Conferences and Meeting 0 0 500 500 500 500 Total Other Services and Charges 2,532,969 2,604,918 2,658,500 2,658,500 2,679,110 3,147,310 Annual property owner notification
FY 2022-23 Proposed Budget May 16, 2022 Page | 58

REFUSE (SOLID WASTE) FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 550
Capital Outlay
3970 Other Capital Outlay 0 0 0 0 0 50,000
Total Capital Outlay 0 0 0 0 0 50,000
Debt Service
4600 Lease Principal TYMCO Sweeper 22,610 0 0 0 0 0
4610 Lease Interest Exp TYMCO Sweep 586 0 0 0 0 0
Total Debt Service 23,196 0 0 0 0 0
Expenditures before Reserves / Transfers 3,161,442 3,175,712 3,445,100 3,454,840 3,309,510 3,889,710 Interfund Transfers
5101 Transfer Out-General (110) 105,000 105,000 105,000 105,000 105,000 105,000 5103 Transfer Out-Cap Project (321) 15,008 34,230 135,000 135,000 135,000 0 Total Interfund Transfers 120,008 139,230 240,000 240,000 240,000 105,000 Total Expenditures 3,281,450 3,314,942 3,685,100 3,694,840 3,549,510 3,994,710 REFUSE (SOLID WASTE) FUND 103,489 187,725 (47,900) (57,640) 44,590 108,490 FY 2022-23 Proposed Budget May 16, 2022 Page | 59

TRAFFIC SAFETY FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 260Revenue
Fines and Citations
3501 Vehicle Code Fines 23,213 22,905 20,000 20,000 20,000 20,000 3522 Parking Citations 102,158 166,697 110,000 110,000 110,000 110,000 Total Fines and Citations 125,371 189,602 130,000 130,000 130,000 130,000 Total Revenue 125,371 189,602 130,000 130,000 130,000 130,000 ExpensesDepartment 4230 Interfund Transfers
5101 Transfer Out-General (110) 130,807 125,160 130,000 130,000 203,338 130,000 Total Interfund Transfers 130,807 125,160 130,000 130,000 203,338 130,000 Total Expenses 130,807 125,160 130,000 130,000 203,338 130,000 TRAFFIC SAFETY FUND (5,436) 64,442 0 0 (73,338) 0 FY 2022-23 Proposed Budget May 16, 2022 Page | 60
GAS TAX - Highway User Tax Account (HUTA)
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 270Revenue
Other Taxes
3240 Highway Use-GC16321 6,139 0 0 0 0 0 State three year repayment of HUTA 3244 Highway Use-2103-R&T7360 37,656 34,733 48,240 48,240 44,000 51,110 3245 Highway Use-2105 27,857 26,523 31,440 31,440 30,690 33,480 3246 Highway Use-2106 21,570 21,032 23,610 23,610 23,270 24,980 3247 Highway Use-2107 35,175 35,890 35,000 35,000 35,000 35,000 3248 Highway Use-2107.5 2,000 2,000 2,000 2,000 2,000 2,000 Flat amount based on population3249 Highway Use 2107 Snowremoval 478,436 415,213 480,000 480,000 543,130 270,000 Snow Reimbursement for expenditures incurred in the previous fiscal year Total Other Taxes 608,833 535,390 620,290 620,290 678,090 416,570 Total Revenue 608,833 535,390 620,290 620,290 678,090 416,570 ExpensesDepartment 4367 Interfund Transfers
5101 Transfer Out-General (110) 608,833 535,390 620,290 620,290 678,090 416,570 Transfer out for street maintenance Total Interfund Transfers 608,833 535,390 620,290 620,290 678,090 416,570 Total Expenses 608,833 535,390 620,290 620,290 678,090 416,570 GAS TAX - HUTA 0 0 0 0 0 0 Gas Tax Swap Legislation effective 7/1/2010. Projections based on estimates provided from CaliforniaCityFinance.com. Includes Board of Equalization gasoline price projections and projected fuel tax revenues to cities.

FY 2022-23 Proposed Budget May 16, 2022 Page | 61
GAS TAX - Road Maintenance and Repair Account (RMRA)
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 271Revenue
Other Taxes
3243 S&H 2030 - RMRA 94,584 96,512 106,700 106,700 107,500 118,300 Road Repair and Accountability Act of 2017 street improvement funding Total Other Taxes 94,584 96,512 106,700 106,700 107,500 118,300 Total Revenue 94,584 96,512 106,700 106,700 107,500 118,300 ExpensesDepartment 4368 Interfund Transfers
5105 Transfer Out-Street Impr (350) 91,230 123,444 106,700 106,700 106,700 119,100 Transfer out to street improvements Total Interfund Transfers 91,230 123,444 106,700 106,700 106,700 119,100 Total Expenses 91,230 123,444 106,700 106,700 106,700 119,100 GAS TAX - RMRA 3,354 (26,932) 0 0 800 (800) FY 2022-23 Proposed Budget May 16, 2022 Page | 62
MEASURE I LOCAL 10-40 FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 276Revenue
Subventions and Grants
3335 Measure I-Local 10-40 423,344 644,985 469,700 469,700 469,700 488,400 Total Subventions and Grants 423,344 644,985 469,700 469,700 469,700 488,400 Use of Money and Property
3611 Interest On Bank Deposits 2,058 422 1,500 1,500 1,500 1,500 3638 Change in Fair Market Value 380 (563) 0 0 0 0
Total Use of Money and Property 2,438 (140) 1,500 1,500 1,500 1,500 Total Revenue 425,782 644,845 471,200 471,200 471,200 489,900 ExpensesDepartment 4326 Interfund Transfers
5101 Transfer Out-General (110) 80,000 80,000 80,000 80,000 80,000 80,000 Categorical street maintenance 5110 Transfer Out-Street Impr (350) 380,416 506,071 391,200 391,200 391,200 409,900 Street improvement projects Total Interfund Transfers 460,415 586,071 471,200 471,200 471,200 489,900 Total Expenses 460,415 586,071 471,200 471,200 471,200 489,900 MEASURE I LOCAL 10-40 FUND (34,633) 58,775 0 0 0 0 FY 2022-23 Proposed Budget May 16, 2022 Page | 63

MEASURE I MAJOR LOCAL HIGHWAY PROGRAM (MLHP) FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 277Revenue
Subventions and Grants
3336 Measure I-Major Local 10-40 0 0 3,200,000 3,200,000 3,200,000 0 Funding for Moonridge Road Realignment & Roundabouts Total Subventions and Grants 0 0 3,200,000 3,200,000 3,200,000 0 Total Revenue 0 0 3,200,000 3,200,000 3,200,000 0
ExpensesDepartment 4328
Interfund Transfers
5110 Transfer Out-Street Impr (350) 0 0 3,200,000 3,200,000 3,200,000 0 Total Interfund Transfers 0 0 3,200,000 3,200,000 3,200,000 0 Total Expenses 0 0 3,200,000 3,200,000 3,200,000 0
MEASURE I MAJOR LOCAL 10-40 (REGIONAL) 0 0 0 0 0 0
FY 2022-23 Proposed Budget May 16, 2022 Page | 64

MOBILE SOURCE AIR POLLUTION
2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 2022-23 Acct # Title Actual Actual Actual Adopted Adjusted Projected Proposed Comments Fund 281Revenue
Subventions and Grants
3388 Air Pollution Trust 7,149 5,060 8,507 5,000 5,000 5,000 5,000 AB 2766 AQMD funds; Local jurisdictions receive $1.60 per vehicle from vehicle registration fees for projects aimed at reducing air pollution from motor vehicles 3389 MSRC Grant 0 0 0 0 50,000 50,000 0 Grant received from SCAQMD for Rathbun Creek Trail Total Subventions and Grants 7,149 5,060 8,507 5,000 55,000 55,000 5,000 Use of Money and Property
3611 Interest On Bank Deposits 1,447 1,344 402 700 700 200 200 3638 Change in Fair Market Value 206 232 (336) 0 0 0 0
Total Use of Money and Property 1,654 1,576 66 700 700 200 200 Total Revenue 8,803 6,636 8,573 5,700 55,700 55,200 5,200 ExpensesDepartment 4545 Interfund Transfers
5101 Transfer Out-Cap Project (321) 0 0 0 90,000 90,000 90,000 0 Electric vehicle charging stations 5104 Transfer Out-Measure Y (296) 0 0 0 0 50,000 50,000 0 MSRC Grant Reimbursement Total Interfund Transfers 0 0 0 90,000 140,000 140,000 0 Total Expenses 0 0 0 90,000 140,000 140,000 0 MOBILE SOURCE AIR POLLUTION 8,803 6,636 8,573 (84,300) (84,300) (84,800) 5,200 FY 2022-23 Proposed Budget May 16, 2022 Page | 65

MOUNTAIN TRANSIT (MTA)
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 282Revenue
Subventions and Grants
3352 MTA County Pass Through 0 0 0 65,000 65,000 65,000 No-Fare Trolley Contribution Total Interfund Transfers 0 0 0 65,000 65,000 65,000 Interfund Transfers 4112 Transfer In-General (110) 0 0 0 100,000 100,000 100,000 No-Fare Trolley Contribution 4126 Transfer In-Measure Y (296) 0 0 0 0 0 100,000 Bus Stop Contribution Total Interfund Transfers 0 0 0 100,000 100,000 200,000 Total Revenue 0 0 0 165,000 165,000 265,000 ExpensesDepartment 4362 Other Services and Charges
2652 MTA County Pass Through 0 0 0 65,000 65,000 65,000 2681 No-Fare Transit System Contrib 0 0 0 100,000 100,000 100,000 2682 MTA Bus Stop Contribution 0 0 0 0 0 100,000
Total Other Services and Charges 0 0 0 165,000 165,000 265,000 Total Expenses 0 0 0 165,000 165,000 265,000 MOUNTAIN TRANSIT (MTA) 0 0 0 0 0 0 Two year trial period 21/22 - 22/23
FY 2022-23 Proposed Budget May 16, 2022 Page | 66

LOCAL TRANSPORTATION
2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 2022-23 Acct # Title Actual Actual Actual Adopted Adjusted Projected Proposed Comments Fund 290Revenue
Subventions and Grants
3334 Article 3 Grant 0 41,178 0 0 867,894 867,894 0 Stanfield Connectivity Project 3382 Misc Awards from State 0 0 0 0 788,000 788,000 0 ATP grant for Alpine/Rathbun Extension3999 Misc. Revenue/ Other Income 0 37,531 0 0 0 0 0 GASB Entry - TDA FY 17/18 adjustment Total Subventions and Grants 0 78,709 0 0 1,655,894 1,655,894 0 Interfund Transfers
4199 Transfer In-TDA Grant (110) 0 121,348 0 0 0 0 0 GASB Entry - TDA FY 17/18 adjustment Total Interfund Transfers 0 121,348 0 0 0 0 0
Total Revenue 0 200,057 0 0 1,655,894 1,655,894 0 ExpensesDepartment 4366 Capital Outlay
3951 Capital Outlay - MTA Bus Stop 0 0 0 0 87,000 87,000 0 Grant pass through funding Total Capital Outlay 0 0 0 0 87,000 87,000 0
Interfund Transfers
5101 Transfer Out-Street Impr (350) 121,348 0 0 0 0 0 0 5102 Transfer Out-Cap Project (321) 81,760 46,571 694,992 0 782,143 782,141 0 Refer to CIP for project details Total Interfund Transfers 203,108 46,571 694,992 0 782,143 782,141 0 Total Expenses 203,108 46,571 694,992 0 869,143 869,141 0 LOCAL TRANSPORTATION (203,108) 153,486 (694,992) 0 786,751 786,753 0 FY 2022-23 Proposed Budget May 16, 2022 Page | 67

VILLAGE STREETSCAPE MAINTENANCE FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 291 $ 18.01 $ 18.01 $ 23.00 $ 28.00 Revenue
Miscellaneous
3917 Village Assessments 94,054 90,840 118,280 118,280 118,270 143,980 Total Interfund Transfers 94,054 90,840 118,280 118,280 118,270 143,980 Interfund Transfers 4101 Transfer In-General (110) 119,706 115,615 150,540 150,540 150,540 183,250 Required contribution.

Total Interfund Transfers 119,706 115,615 150,540 150,540 150,540 183,250 Total Revenue 213,760 206,455 268,820 268,820 268,810 327,230 ExpensesDepartment 4361 Direct Labor Costs
0010 Salaries 141,798 160,017 173,200 173,200 182,700 218,600 0020 Salaries - Overtime 14,323 11,248 20,000 20,000 15,800 20,000 0030 Wages Part-Time 3,986 0 0 0 0 0
0080 Direct Benefits 97,486 106,632 120,100 120,100 114,200 135,600 0090 Direct Benefits - Cafeteria 1,061 752 0 0 0 0 0091 Automobile Allowance 0 0 0 0 0 0
Total Direct Labor Costs 258,655 278,649 313,300 313,300 312,700 374,200 Other Services and Charges
2150 Utilities - Water 8,736 7,355 10,000 10,000 10,000 10,000 Landscape amenities 2140 Utilities - Gas 16,316 13,656 20,000 20,000 20,000 20,000 Heated sidewalk and fire pits2160 Utilities - Electric 17,248 17,576 22,500 22,500 22,500 23,000 Street lighting2220 Maint-Buildings and Grounds 74,171 64,340 75,000 75,000 75,000 75,000 Includes annual replanting of flowers2305 Property Tax Collect Charges 17 17 20 20 20 20 2310 Contractual Services 18,694 20,212 19,300 19,300 19,300 22,700 Total Other Services and Charges 135,181 123,156 146,820 146,820 146,820 150,720 Total Expenses 393,836 401,805 460,120 460,120 459,520 524,920 VILLAGE STREETSCAPE MAINTENANCE FUND (180,076) (195,350) (191,300) (191,300) (190,710) (197,690) Assessment per Lineal Frontage Feet
FY 21/22 rate adjusted to $23 with annual adjustments of $5.00/year through FY 25/26 to resolve annual funding shortfall.

FY 2022-23 Proposed Budget May 16, 2022 Page | 68

PEG ACCESS FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 295Revenue
Use of Money and Property
3611 Interest On Bank Deposits 3,791 1,284 2,000 2,000 600 600 3638 Change in Fair Market Value 757 (1,016) 0 0 0 0
Total Use of Money and Property 4,549 268 2,000 2,000 600 600 Miscellaneous Revenue
3748 DIVCA PEG fee 56,123 55,469 55,000 55,000 55,000 55,000 Total Miscellaneous Revenue 56,123 55,469 55,000 55,000 55,000 55,000 Total Revenue 60,672 55,737 57,000 57,000 55,600 55,600 ExpensesDepartment 4615 Capital Outlay
3951 Capital Outlay 0 27,445 0 0 10,000 5,000 Meeting & broadcast equipment; FY 22/23 upgrade TV broadcast to HD Total Capital Outlay 0 27,445 0 0 10,000 5,000 Interfund Transfers 5124 Transfer Out to Capital (321) 0 0 300,000 300,000 0 200,000 Refer to Capital Improvement Plan Total Interfund Transfers 0 0 300,000 300,000 0 200,000 Total Expenses 0 27,445 300,000 300,000 10,000 205,000 PEG ACCESS FUND 60,672 28,291 (243,000) (243,000) 45,600 (149,400) FY 2022-23 Proposed Budget May 16, 2022 Page | 69

MEASURE Y TOT FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 296Revenue
Transient Occupancy Tax
3220 Meas Y Transient Occupancy Tax 1,489,547 2,681,337 1,544,000 1,544,000 2,263,000 1,590,000 3221 Meas Y TOT - Curr FY Prior Per 116,605 86,453 43,000 43,000 43,000 43,000 3222 Meas Y TOT - Prior Fiscal Year 72,424 22,539 33,000 33,000 33,000 33,000 Total Transient Occupancy Tax 1,678,575 2,790,329 1,620,000 1,620,000 2,339,000 1,666,000 Use of Money and Property 3611 Interest On Bank Deposits 42,921 16,937 22,400 22,400 10,000 10,000 3638 Change in Fair Market Value 8,826 (11,718) 0 0 0 0 Total Use of Money and Property 51,747 5,219 22,400 22,400 10,000 10,000 Interfund Transfers 4103 Transfer In-AQMD (281) 0 0 0 50,000 50,000 0 MSRC Grant Reimbursement Total Subventions and Grants 0 0 0 50,000 50,000 0
Total Revenue 1,730,323 2,795,548 1,642,400 1,692,400 2,399,000 1,676,000 ExpensesDepartment 4850 Other Services and Charges
5301 Extraordinary Gain/Loss 13,053 0 0 0 0 0 FY 19/20 Audit refund Total Other Services and Charges 13,053 0 0 0 0 0 Interfund Transfers 5101 Transfer Out-Cap Project (321) 686,407 1,242,419 850,950 742,422 713,700 1,377,384 5110 Transfer Out-Street Impr (350) 11,097 102,501 1,459,400 1,459,400 1,459,400 625,000 5112 Transfer Out-MTA (282) 0 0 0 0 0 100,000 Bus stop contribution Total Interfund Transfers 697,503 1,344,920 2,310,350 2,201,822 2,173,100 2,102,384 Total Expenses 710,556 1,344,920 2,310,350 2,201,822 2,173,100 2,102,384 MEASURE Y TOT FUND 1,019,766 1,450,629 (667,950) (509,422) 225,900 (426,384) Refer to Capital Improvement Plan
FY 2022-23 Proposed Budget May 16, 2022 Page | 70

SUPPLEMENAL LAW ENFORCEMENT SERVICES FUND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 770Revenue
Subventions and Grants
3397 AB3229 Supp Law Enf Fund 148,797 178,663 140,000 140,000 161,300 140,000 State COPS subvention Total Subventions and Grants 148,797 178,663 140,000 140,000 161,300 140,000 Use of Money and Property 3611 Interest On Bank Deposits 2,544 1,016 1,300 1,300 1,300 1,300 3638 Change in Fair Market Value 377 (640) 0 0 0 0
Total Use of Money and Property 2,921 376 1,300 1,300 1,300 1,300 Total Revenue 151,718 179,038 141,300 141,300 162,600 141,300 ExpensesDepartment 4255 Interfund Transfers
5101 Transfer Out-General (110) 148,797 7,434 160,000 160,000 160,000 100,000 Funding for sheriff overtime Total Interfund Transfers 148,797 7,434 160,000 160,000 160,000 100,000 Total Expenses 148,797 7,434 160,000 160,000 160,000 100,000 COPS/SLEF FUND 2,921 171,604 (18,700) (18,700) 2,600 41,300 FY 2022-23 Proposed Budget May 16, 2022 Page | 71

COMMUNITY DEVELOPMENT BLOCK GRANT
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 298Revenue
Subventions and Grants
3386 Block Grant CDBG 0 0 133,275 133,275 133,275 34,000 3387 Block Grant CDBG-CV 0 0 0 100,000 100,000 0 3388 Block Grant CDBG-CV3 0 0 0 23,292 23,292 0 Total Subventions and Grants 0 0 133,275 256,567 256,567 34,000 Total Revenue 0 0 133,275 256,567 256,567 34,000 ExpensesDepartment 4620 Interfund Transfers
5101 Transfer Out-Cap Project (321) 0 0 133,275 256,567 0 256,567 Total Interfund Transfers 0 0 133,275 256,567 0 256,567 Total Expenses 0 0 133,275 256,567 0 256,567 COMMUNITY DEVELOPMENT BLOCK GRANT 0 0 0 0 256,567 (222,567) ADA Improvements.

FY 21/22 PAC restrooms.

FY 22/23 Boulder Bay Park sidewalk
FY 2022-23 Proposed Budget May 16, 2022 Page | 72

GRANT FUNDING
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 299Revenue
Subventions and Grants
3371 American Rescue Plan Act 2021 0 0 1,000,000 1,262,849 1,262,849 0 3375 Statewide Parks Program (SPP) 0 0 5,970,000 181,290 181,290 0 3376 CA State Parks HCF Grant 0 0 0 0 0 0 3378 SB 2 Planning Grant Program 0 0 0 122,090 122,090 0 3379 Federal Lands Access (FLAP) 0 0 741,000 741,000 741,000 0 3380 CARES Act-Coronavirus Relief 0 0 0 0 0 0 3381 EEM State Grant 0 0 0 331,388 0 331,388
Total Subventions and Grants 0 0 7,711,000 2,638,617 2,307,229 331,388 Total Revenue 0 0 7,711,000 2,638,617 2,307,229 331,388 ExpensesDepartment 4850 Interfund Transfers
5122 Transfer Out-Cap Proj (321) 0 0 6,711,000 1,375,768 1,044,380 331,388 Refer to Capital Improvement Plan 5123 Transfer Out-Cap Proj (350) 0 0 1,000,000 1,262,849 1,262,849 0 Refer to Capital Improvement Plan Total Interfund Transfers 0 0 7,711,000 2,638,617 2,307,229 331,388 Total Expenses 0 0 7,711,000 2,638,617 2,307,229 331,388 GRANT FUNDING 0 0 0 0 0 0
New fund effective FY 21/22.Previously included in General Fund.

FY 2022-23 Proposed Budget May 16, 2022 Page | 73

FEMA AND OES REIMBURSEMENT
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 995Revenue
Subventions and Grants
3399 FEMA and OES Reimbursement 162,900 0 0 0 0 0
Total Subventions and Grants 162,900 0 0 0 0 0
Total Revenue 162,900 0 0 0 0 0
ExpensesDepartment 4850
Interfund Transfers
5105 Transfer Out-Street Impr (350) 162,900 0 0 0 0 0 FY 19/20 Emergency relief funding for Arroyo-Prairie drainage Total Interfund Transfers 162,900 0 0 0 0 0
Total Expenses 162,900 0 0 0 0 0
FEMA AND OES REIMBURSEMENT 0 0 0 0 0 0
FY 2022-23 Proposed Budget May 16, 2022 Page | 74

DEVELOPER IMPACT - GENERAL FACILITIES
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 340Revenue
Licenses and Permits
3471 Developer Impact- General Fac 23,492 24,032 20,000 20,000 22,000 22,000 Total Licenses and Permits 23,492 24,032 20,000 20,000 22,000 22,000 Use of Money and Property 3611 Interest On Bank Deposits 1,359 367 900 900 200 200 3638 Change in Fair Market Value 123 (276) 0 0 0 0 Total Use of Money and Property 1,482 91 900 900 200 200 Total Revenue 24,975 24,123 20,900 20,900 22,200 22,200 ExpensesDepartment 4344 Interfund Transfers
5102 Transfer Out-Cap Project (321) 61,900 0 0 0 0 0
Total Interfund Transfers 61,900 0 0 0 0 0
Total Expenses 61,900 0 0 0 0 0 DEVELOPER IMPACT - GENERAL FACILITIES (36,925) 24,123 20,900 20,900 22,200 22,200 FY 2022-23 Proposed Budget May 16, 2022 Page | 75

DEVELOPER IMPACT - CIRCULATION
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 341Revenue
Licenses and Permits
3471 Developer Impact- Circulation 67,939 81,648 58,000 58,000 60,000 60,000 Total Licenses and Permits 67,939 81,648 58,000 58,000 60,000 60,000 Use of Money and Property 3611 Interest On Bank Deposits 2,339 1,022 1,200 1,200 600 600 3638 Change in Fair Market Value 419 (663) 0 0 0 0 Total Use of Money and Property 2,758 359 1,200 1,200 600 600 Total Revenue 70,697 82,007 59,200 59,200 60,600 60,600 ExpensesDepartment 4344 Interfund Transfers
5110 Transfer Out-Street Impr (350) 11,660 0 0 0 0 0
Total Interfund Transfers 11,660 0 0 0 0 0
Total Expenses 11,660 0 0 0 0 0 DEVELOPER IMPACT - CIRCULATION 59,037 82,007 59,200 59,200 60,600 60,600 FY 2022-23 Proposed Budget May 16, 2022 Page | 76

DEVELOPER IMPACT - DRAINAGE
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 342Revenue
Licenses and Permits
3471 Developer Impact- Drainage 50,640 50,408 46,100 46,100 50,000 50,000 Total Licenses and Permits 50,640 50,408 46,100 46,100 50,000 50,000 Use of Money and Property 3611 Interest On Bank Deposits 6,359 1,958 3,500 3,500 1,000 1,000 3638 Change in Fair Market Value 1,147 (1,614) 0 0 0 0 Total Use of Money and Property 7,505 344 3,500 3,500 1,000 1,000 Total Revenue 58,146 50,752 49,600 49,600 51,000 51,000 ExpensesDepartment 4344 Interfund Transfers
5110 Transfer Out-Street Impr (350) 0 0 0 0 0 0
Total Interfund Transfers 0 0 0 0 0 0
Total Expenses 0 0 0 0 0 0 DEVELOPER IMPACT - DRAINAGE 58,146 50,752 49,600 49,600 51,000 51,000 FY 2022-23 Proposed Budget May 16, 2022 Page | 77

DEVELOPER IMPACT - PUBLIC FACILITIES
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 343Revenue
Licenses and Permits
3471 Developer Impact- Public Fac 67,193 57,587 60,300 60,300 60,000 60,000 Total Licenses and Permits 67,193 57,587 60,300 60,300 60,000 60,000 Use of Money and Property 3611 Interest On Bank Deposits 2,900 132 2,500 2,500 200 200 3638 Change in Fair Market Value (344) (218) 0 0 0 0 Total Use of Money and Property 2,556 (85) 2,500 2,500 200 200 Total Revenue 69,749 57,502 62,800 62,800 60,200 60,200 ExpensesDepartment 4344 Interfund Transfers
5102 Transfer Out-Cap Project (321) 416,396 9,197 0 0 0 0 Total Interfund Transfers 416,396 9,197 0 0 0 0
Total Expenses 416,396 9,197 0 0 0 0 DEVELOPER IMPACT - PUBLIC FACILITIES (346,647) 48,305 62,800 62,800 60,200 60,200 FY 2022-23 Proposed Budget May 16, 2022 Page | 78

DEVELOPER IMPACT - PARKLAND
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 344Revenue
Licenses and Permits
3471 Developer Impact- Parkland 77,923 66,781 23,800 23,800 60,000 60,000 Total Licenses and Permits 77,923 66,781 23,800 23,800 60,000 60,000 Use of Money and Property 3611 Interest On Bank Deposits 8,481 826 5,000 5,000 500 500 3638 Change in Fair Market Value 876 (1,571) 0 0 0 0 Total Use of Money and Property 9,357 (745) 5,000 5,000 500 500 Total Revenue 87,280 66,036 28,800 28,800 60,500 60,500 ExpensesDepartment 4344 Interfund Transfers
5102 Transfer Out-Cap Project (321) 352,109 36,544 0 0 0 200,000 Total Interfund Transfers 352,109 36,544 0 0 0 200,000
Total Expenses 352,109 36,544 0 0 0 200,000 DEVELOPER IMPACT - PARKLAND (264,829) 29,492 28,800 28,800 60,500 (139,500) FY 2022-23 Proposed Budget May 16, 2022 Page | 79

DEVELOPER IMPACT - FIRE SUPPRESSION
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
Acct # Title Actual Actual Adopted Adjusted Projected Proposed Comments Fund 345Revenue
Licenses and Permits
3471 Developer Impact - Fire 28,385 26,085 25,000 25,000 25,000 25,000 Total Licenses and Permits 28,385 26,085 25,000 25,000 25,000 25,000 Use of Money and Property 3611 Interest On Bank Deposits 6,628 1,931 3,700 3,700 800 800 3638 Change in Fair Market Value 1,122 (1,639) 0 0 0 0 Total Use of Money and Property 7,750 292 3,700 3,700 800 800 Total Revenue 36,134 26,378 28,700 28,700 25,800 25,800 Department 4344 Other Services and Charges
2702 Contribution to FPD 0 0 400,000 400,000 400,000 0 Fire Protection District Equipment Outlay Total Other Services and Charges 0 0 400,000 400,000 400,000 0 Total Expenses 0 0 400,000 400,000 400,000 0
DEVELOPER IMPACT - FIRE SUPPRESSION 36,134 26,378 (371,300) (371,300) (374,200) 25,800 FY 2022-23 Proposed Budget May 16, 2022 Page | 80
Summary of Capital Projects Available Funds Available Funds Available Funds Available Funds Available Funds Available Funds Other Gas Tax PEG Measure Y CDBG Grants
2022-23 110 110 250 250 110 271 276 295 296 298 299 344 Account Project
Proposed
Budget Fund Balance Reserves Fund Balance Reserves MWD RMRA Local DIVCA Fees TOT HUD Various Parkland 350-4350-3620 Street / Drainage Improvements 2,025,000 621,000 - 250,000 - - 119,100 409,900 - 625,000 - - - 350-4350-3645 Crack Seal City Streets 100,000 100,000 - - - - - - - - - - - 350-4350-3649 Citywide Line Striping 50,000 50,000 - - - - - - - - - - - Total Street Improvements: 2,175,000 771,000 - 250,000 - - 119,100 409,900 - 625,000 - - - 321-4346-2925 Rathbun Creek Trail 85,000 - - - - - - - - 85,000 - - - 321-4346-2927 Rathbun Creek / Moonridge Restroom 600,000 - - - - - - - - 400,000 - - 200,000 321-4346-2930 Sidewalk Improvements 100,000 100,000 - - - - - - - - - - - 321-4346-3637 Stanfield "SMORE" Project 398,772 - - - - - - - - 67,384 - 331,388 - 321-4346-3639 Stanfield Boardwalk Improvements 1,000,000 - - - - 500,000 - - - 500,000 - - - 321-4346-3640 Broadcast Equipment 200,000 - - - - - - - 200,000 - - - - 321-4346-3900 Vehicle Acquisitions / Replacements 100,000 91,508 8,492 - - - - - - - - - - 321-4346-3901 Equipment Acquisitions / Replacements 400,000 400,000 - - - - - - - - - - - 321-4346-3903 Park Improvements 100,000 - - - - - - - - 100,000 - - - 321-4346-3906 Refinishing Existing Wood Structures 40,000 40,000 - - - - - - - - - - - 321-4346-3961 Civic Center Repairs / Upgrades 795,000 795,000 - - - - - - - - - - - 321-4346-3922 Civic Center ADA Compliance 256,567 - - - - - - - - - 256,567 - - 321-4346-3978 Christmas Tree Lot Improvements 150,000 - - - - - - - - 150,000 - - - 321-4346-3979 Knickerbocker Channel Fence Replacement 75,000 - - - - - - - - 75,000 - - - Total Other Capital Improvements: 4,300,339 1,426,508 8,492 - - 500,000 - - 200,000 1,377,384 256,567 331,388 200,000 321-4555-2240 Sanitation Infrastructure 270,000 - - 270,000 - - - - - - - - - 321-4555-3980 System Master Plan and Mapping 450,000 - - 450,000 - - - - - - - - - 321-4555-3990 Jy Bird Main Replacement 500,000 - - 500,000 - - - - - - - - - 321-4555-3992 Vehicle Acquisitions / Replacements 50,000 - - - 50,000 - - - - - - - - 321-4555-3996 I&I Reduction Project Phase I 110,750 - - 110,750 - - - - - - - - - Total Sanitation Improvements: 1,380,750 - - 1,330,750 50,000 - - - - - - - - Total All Projects: $ 7,856,089 $ 2,197,508 $ 8,492 $ 1,580,750 $ 50,000 $ 500,000 $ 119,100 $ 409,900 $ 200,000 $ 2,002,384 $ 256,567 $ 331,388 $ 200,000 General Fund Sanitation Measure I Dev. Fees
FY 2022-23 Proposed Budget May 16, 2022 Page | 81

CAPITAL PROJECTS FUND
2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 2022-23 Acct # Title Actual Actual Actual Adopted Adjusted Projected Proposed Comments Fund 321Revenue
Subventions and Grants
3384 Inter-Agency Cap Contr TIMF 0 0 0 125,000 125,000 125,000 0 BBLTBID Tourism Impact Mitigation Fund Total Subventions and Grants 0 0 0 125,000 125,000 125,000 0 Interfund Transfers 4101 Transfer In-General (110) 221,190 193,511 40,892 240,000 260,873 260,873 1,426,508 4102 Transfer In-Sanitation (250) 172,891 191,650 104,255 977,250 1,018,506 1,018,506 1,380,750 4103 Transfer In-AQMD (281) 0 0 0 90,000 90,000 90,000 0 AB2766 Air Pollution Trust funds 4104 Transfer In-Refuse (550) 0 15,008 34,230 135,000 135,000 135,000 0 4109 Transfer In-Grants (299) 0 0 0 6,711,000 1,375,768 1,044,380 331,388 Grant funding 4120 Transfer In-CDBG (298) 0 0 0 133,275 256,567 0 256,567 ADA Funding4121 Transfer In-Gen Fund Reserves 108,919 220,416 0 200,000 200,000 200,000 8,492 4122 Transfer In-Gen Fund Other 22,338 0 102,189 0 0 0 500,000 Grants & Interagency Contributions 4124 Transfer In from PEG (295) 0 0 0 300,000 300,000 0 200,000 DIVCA Fees4126 Transfer In-Measure Y (296) 206,655 686,407 1,242,419 850,950 742,422 713,700 1,377,384 4127 Transfer In-LTF (290) 81,760 46,571 694,992 0 782,143 782,141 0 Grant funding 4130 Transfer In-Dev Gen Fac (340) 0 61,900 0 0 0 0 0 Developer Impact Fees4133 Transfer In-Dev Pub Fac (343) 0 416,396 9,197 0 0 0 0 Developer Impact Fees4134 Transfer In-Dev Park (344) 0 352,109 36,544 0 0 0 200,000 Developer Impact Fees Total Interfund Transfers 813,754 2,183,968 2,264,717 9,637,475 5,161,279 4,244,600 5,681,089 Total Revenue 813,754 2,183,968 2,264,717 9,762,475 5,286,279 4,369,600 5,681,089 ExpensesDepartment 4346 Capital Outlay
2923 Clean Bear Site No. 2 21,040 0 0 0 0 0 0
2925 Rathbun Creek Trail 6,010 270,788 65,132 0 0 0 85,000 2926 Rathbun Trail Ph 1B Land Acq 80,756 329,692 5,642 0 0 0 0 2927 Rathbun Ck/Moonridge Restroom 0 0 0 0 0 0 600,000
2928 Building Demo - Iris Drive 0 0 0 85,000 85,000 85,000 0 2930 Sidewalk Improvements 0 0 0 0 0 0 100,000 2950 General Plan Housing Element 0 0 37,910 0 122,090 122,090 0 3637 Stanfield "SMORE" Project 0 0 0 0 360,112 0 398,772 3638 "SMORE" Division Creek Project 0 0 0 0 0 0 0
3639 Stanfield Boardwalk Improvmnts 0 0 0 0 0 0 1,000,000 3640 Broadcast Equipment 0 0 0 300,000 300,000 0 200,000 3667 Expand Vllg Parking Capacity 5,858 8,365 2,228 0 0 0 0 3668 Vets Park Pkg Lot Rehab 4,080 234,707 0 0 0 0 0
3900 Vehicle Acq/Replacements 70,345 96,722 0 250,000 250,000 250,000 100,000 3901 Equipment Acq/Replacements 21,481 53,884 0 0 0 0 400,000 3903 Park Improvements 0 0 0 6,191,550 221,550 221,550 100,000 3904 Electric Vehicle Charging Stations 0 0 0 125,000 125,000 125,000 0 3906 Citywide Structure Refinishing 0 0 0 40,000 40,000 40,000 40,000 Refer to Capital Improvement Plan for detailed project information and funding.

FY 2022-23 Proposed Budget May 16, 2022 Page | 82

CAPITAL PROJECTS FUND
2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 2022-23 Acct # Title Actual Actual Actual Adopted Adjusted Projected Proposed Comments Fund 321
3922 Civic Center ADA Upgrades 3,949 500 0 133,275 256,567 0 256,567 3923 Animal Shelter Improvements 77,896 63,031 7,000 80,000 80,000 80,000 0 3944 Stanfield Restroom Facility 0 0 0 250,000 250,000 250,000 0 3945 Stanfield Connectivity Project 41,136 93,143 1,154,773 0 0 0 0 3946 Happy Hill Trail 0 0 0 0 24,000 24,000 0
3947 Village Recycling Containers 0 50,729 0 0 0 0 0
3948 Village Wayfinding Signage Imp 20,678 35,901 1,580 100,000 100,000 100,000 0 3959 Alpine Pedal Path Rathbun Land 0 8,270 0 0 0 0 0
3961 Civic Center Repairs/Upgrades 4,246 486,198 0 85,000 85,000 85,000 795,000 3963 Software Development-ESRI GIS 28,000 0 0 0 0 0 0 3964 Message Boards Vllg 0 0 0 0 0 0 0 3965 Message Boards Blvd 0 0 100,759 0 0 0 0
3966 Network Enhancements 0 37,612 38,991 35,000 55,873 55,873 0 3967 Alpine/Rathbun Extension 101,192 133,918 141,250 0 802,181 802,181 0 3968 PAC Drainage Improvements 0 50,805 290 0 0 0 0 3972 Portable Message Boards 18,574 19,005 0 0 0 0 0
3977 Bartlett Pkg Lot Improvements 62,500 4,479 0 0 0 0 0 3978 Christmas Tree Lot Improvement 0 0 0 0 0 0 150,000 3979 Knickerbocker-Penn Improvement 53,800 0 0 0 0 0 75,000 3990 Castle Rock Trailhead Improvements 19,321 14,569 0 1,110,400 1,110,400 1,110,400 0 3991 Castle Rock Trailhead Land Acq. 0 0 604,907 0 0 0 0 Total Capital Outlay 640,862 1,992,318 2,160,462 8,785,225 4,267,773 3,351,094 4,300,339 Department 4555
2240 Sanitation Infrastructure 119,016 0 34,605 370,000 411,256 411,256 270,000 3980 System Master Plan and Mapping 0 0 0 0 0 0 450,000 3990 Jay Bird Main Replacement 0 0 0 0 0 0 500,000
3992 Vehicle Replacements 0 48,390 0 0 0 0 50,000
3993 Equipment Replacement 53,875 56,702 0 496,500 496,500 496,500 0 3994 Rehab Sewer Ponds 0 62,558 0 0 0 0 0 3995 Bartlett Pkg Lot Mainline 0 24,000 0 0 0 0 0 3996 I&I Reduction Project Phase I 0 0 69,650 110,750 110,750 110,750 110,750 Total Capital Outlay 172,891 191,650 104,255 977,250 1,018,506 1,018,506 1,380,750 Total Expenses 813,754 2,183,968 2,264,717 9,762,475 5,286,279 4,369,600 5,681,089 CAPITAL PROJECTS FUND 0 0 0 0 0 0 0 Refer to Capital Improvement Plan for detailed project information and funding.Refer to Capital Improvement Plan for detailed project information and funding.

FY 2022-23 Proposed Budget May 16, 2022 Page | 83

STREET IMPROVEMENT FUND
2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 2022-23 Acct # Title Actual Actual Actual Adopted Adjusted Projected Proposed Comments Fund 350Revenue
Interfund Transfers
4101 Transfer In-General (110) 410,701 277,739 134,665 4,160,980 3,879,851 3,879,851 771,000 4102 Transfer In-Sanitation (250) 240,793 259,207 250,000 250,000 250,000 250,000 250,000 4103 Transfer In-Meas I Local (276) 347,154 380,416 506,071 391,200 391,200 391,200 409,900 4105 Transfer In-LTF (290) 121,348 0 0 0 0 0 0
4107 Transfer In-Meas I Major (277) 0 0 0 3,200,000 3,200,000 3,200,000 0 4109 Transfer In-Grants (299) 0 0 0 1,000,000 1,262,849 1,262,849 0 4110 Transfer In-RMRA (271) 83,810 91,230 123,444 106,700 106,700 106,700 119,100 4121 Transfer In-Gen Fund Reserves 167,475 562,098 121,820 0 0 0 0 4122 Transfer In-Gen Fund Other 0 11,880 0 0 0 0 0
4126 Transfer In-Measure Y (296) 107,810 11,097 102,501 1,459,400 1,459,400 1,459,400 625,000 4131 Transfer In-Dev Imp Circ (341) 150,610 11,660 0 0 0 0 0 4135 Transfer In-Disaster Rec (995) 0 162,900 0 0 0 0 0 Total Interfund Transfers 1,629,701 1,768,227 1,238,501 10,568,280 10,550,000 10,550,000 2,175,000 Total Revenue 1,629,701 1,768,227 1,238,501 10,568,280 10,550,000 10,550,000 2,175,000 ExpensesDepartment 4350 Capital Outlay
3539 Village Dr. Improvements 31,315 0 0 0 0 0 0
3540 Pine Knot Dr. Rehab 23,102 0 0 0 0 0 0
3541 Catalina Rehab 72,049 0 0 0 0 0 0
3542 Fox Farm Rehab 100,886 0 0 0 0 0 0
3545 Crack Sealing Project 0 0 0 100,000 100,000 100,000 100,000 3546 East Landing/Lakeview Drainage 0 0 247,700 0 0 0 0 3547 Bonanza Trail Drainage Improve 0 0 21,260 0 0 0 0
3548 Arroyo & Prairie Drainage 0 197,455 0 0 0 0 0
3549 Citywide Striping 0 0 0 50,000 50,000 50,000 50,000 3550 Big Bear-Moonridge Chip Seal 39,000 0 0 0 0 0 0
3551 Balboa Lane Rehab 72,591 0 0 0 0 0 0
3552 Berkley Lane Rehab 39,457 0 0 0 0 0 0
3553 Boulder Bay Court Rehab 73,119 0 0 0 0 0 0
3554 Bow Canyon Court Rehab 16,370 0 0 0 0 0 0
3555 Bow Canyon Lane Rehab 9,549 0 0 0 0 0 0
3556 Chipmunk Lane Rehab 239,801 0 0 0 0 0 0
3557 Elgin Road Rehab 42,600 0 0 0 0 0 0
3558 Knoll Road Rehab 59,028 0 0 0 0 0 0
3559 Homestead Lane Rehab 14,946 0 0 0 0 0 0
3560 Red Oak Lane Rehab 13,634 0 0 0 0 0 0
3561 Lakeview Court Rehab 54,360 0 0 0 0 0 0
3562 Manzanita Court Rehab 19,560 0 0 0 0 0 0
3563 Marin Road Rehab 24,977 0 0 0 0 0 0
3564 Meadowhill Place Rehab 24,441 0 0 0 0 0 0
Refer to Capital Improvement Plan for detailed project information and funding.Refer to Capital Improvement Plan for detailed project information and funding.

FY 2022-23 Proposed Budget May 16, 2022 Page | 84

STREET IMPROVEMENT FUND
2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 2022-23 Acct # Title Actual Actual Actual Adopted Adjusted Projected Proposed Comments Fund 350
3565 Mendocino Drive Rehab 82,775 0 0 0 0 0 0 3566 Sand Canyon Court Rehab 15,714 0 0 0 0 0 0 3567 Short Lane Rehab 13,408 0 0 0 0 0 0 3568 Siskiyou Drive Rehab 44,870 0 0 0 0 0 0 3569 Swan Drive Rehab 22,987 0 0 0 0 0 0 3570 Clubview Drive Rehab 54,295 0 0 0 0 0 0 3571 Cougar/Sonoma Improvements 27,286 0 139,180 0 0 0 0 3572 Moonridge Road Improvements 0 605,641 0 0 0 0 0 3573 Monterey Street Improvements 0 304,392 0 0 0 0 0 3574 Ridgecrest Drive Improvements 0 151,472 0 0 0 0 0
3575 Colusa Drive Improvements 0 347,706 0 0 0 0 0
3576 Colusa Lane Improvements 0 43,357 0 0 0 0 0
3577 Colusa Way Improvements 0 36,310 0 0 0 0 0
3578 Blvd/Moonridge Intersection 0 16,625 0 0 0 0 0
3579 Cottage Lane Improvements 0 6,277 0 0 35,878 35,878 0 3580 Lagunita Lane Improvements 0 0 136,591 0 0 0 0
3581 Francis Way Improvements 0 0 40,487 0 0 0 0
3582 Moonridge Rd(Sheephorn to End) 0 0 334,877 0 0 0 0 3583 Sahuaro Way Improvements 0 0 94,169 0 11,300 11,300 0 3584 Gibralter Landing Improvements 0 0 45,794 0 0 0 0
3585 Gibralter Road Improvements 0 0 70,991 0 0 0 0
3586 Lowe Dr Improvements 0 0 0 0 11,686 11,686 0
3587 Rueda Ln Improvements 0 0 0 0 28,747 28,747 0
3588 Rayo Ln Improvements 0 0 0 0 15,912 15,912 0
3589 Blue Jay Improvements 0 0 0 0 46,072 46,072 0
3590 North Bay Dr Improvements 0 0 0 0 69,430 69,430 0
3591 Metcalf Ln Improvements 0 0 0 0 20,740 20,740 0
3592 Lintner Rd Improvements 0 0 0 0 25,384 25,384 0
3593 Daisy Ln Improvements 0 0 0 0 17,998 17,998 0
3594 Delamar Dr Improvements 0 0 0 0 13,621 13,621 0
3595 Poppy Way Improvements 0 0 0 0 15,590 15,590 0
3596 Bayview Rd Improvements 0 0 0 0 13,114 13,114 0
3597 Forest Rd Improvements 0 0 0 0 179,014 179,014 0
3598 Gibraltor Ln Improvements 0 0 0 0 18,770 18,770 0
3599 Oak St Improvements 0 0 0 0 97,715 97,715 0
3600 Fox Dr Improvements 0 0 0 0 22,209 22,209 0 3601 Sheephorn Rd Improvements 0 0 0 0 123,589 123,589 0 3602 Yosemite Dr Improvements 0 0 0 0 311,677 311,677 0 3603 Sand Canyon Rd Improvements 0 0 0 0 185,897 185,897 0 3604 Georgia St Improvements 0 0 0 0 56,995 56,995 0 3620 Street/Drainage Improvements 0 0 9,938 1,400,000 78,662 78,662 2,025,000 3633 Sidewalk - Edgemoor to Cienega 71,356 0 0 0 0 0 0 3634 Sidewalk - Stanfield-Division 87,153 0 0 0 0 0 0 3636 Moonridge Realign/Roundabouts 150,610 47,895 96,465 9,018,280 9,000,000 9,000,000 0 3637 Stanfield "SMORE" Project 88,311 11,097 1,050 0 0 0 0 3638 "SMORE" Division Creek Project 150 0 0 0 0 0 0
Refer to Capital Improvement Plan for detailed project information and funding.

FY 2022-23 Proposed Budget May 16, 2022 Page | 85

STREET IMPROVEMENT FUND
2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 2022-23 Acct # Title Actual Actual Actual Adopted Adjusted Projected Proposed Comments Fund 350
Total Capital Outlay 1,629,701 1,768,227 1,238,501 10,568,280 10,550,000 10,550,000 2,175,000 Total Expenses 1,629,701 1,768,227 1,238,501 10,568,280 10,550,000 10,550,000 2,175,000 STREET IMPROVEMENT FUND 0 0 0 0 0 0 0 FY 2022-23 Proposed Budget May 16, 2022 Page | 86
City of Big Bear Lake
5‐Year Capital Replacement / Improvement Plan (CIP)
Fiscal Year 2022‐23 through 2026‐27
No. Project Name 22/23 23/24 24/25 25/26 26/27 5‐Year Total

STREETS
A.1 Annual Street Rehabilitation 1,400,000 $ $ 1,400,000 $ 1,400,000 $ 1,400,000 $ 1,400,000 $ 7,000,000 A.2 Annual Crack Seal of City Streets 100,000 $ $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 A.3 Annual Citywide Line Striping 50,000 $ $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 A.4 Street Improvements ‐ Adjacent to Moonridge Corridor 400,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 400,000 A.5 Drainage Improvements ‐ Fir Avenue; Moonridge to Rathbun 225,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 225,000 $ 2,175,000 $ 1,550,000 $ 1,550,000 $ 1,550,000 $ 1,550,000 $ 8,375,000 Proposed FundingGeneral Fund 771,000 $ $ 751,480 $ 730,000 $ 706,950 $ 680,970 $ 3,640,400 Sanitation Fund 250,000 $ $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,250,000 Measure I ‐ Local 409,900 $ $ 424,300 $ 439,200 $ 454,400 $ 470,400 $ 2,198,200 Measure I ‐ MLHP $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ RMRA 119,100 $ $ 124,220 $ 130,800 $ 138,650 $ 148,630 $ 661,400 Local Transportation Grants $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Street Improvement Reserves $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Inter‐Agency Capital Contribution ‐ DWP $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Development Impact Fees ‐ Circulation $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ American Rescue Plan Act (ARPA) $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Measure Y TOT 625,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 625,000 $ 2,175,000 $ 1,550,000 $ 1,550,000 $ 1,550,000 $ 1,550,000 $ 8,375,000

FACILITIES
B.1 Civic Center Fire Alarm Upgrade 35,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 35,000 B.2 Performing Arts Center Restroom Improvements 256,567 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 256,567 B.3 Citywide Refinishing of Existing Wood Structures 40,000 $ $ 40,000 $ 40,000 $ 40,000 $ 40,000 $ 200,000 B.4 Install Training Room Broadcast Equipment $ ‐ ‐ $ $ ‐ 150,000 $ ‐ $ $ 150,000 B.5 Integrate PAC Equipment for Live Meeting Broadcast $ ‐ ‐ $ ‐ $ ‐ $ $ 200,000 $ 200,000 B.6 Bartlett Parking Lot Lighting Upgrades $ ‐ ‐ $ $ ‐ 393,750 $ ‐ $ $ 393,750 B.7 Rathbun Creek Trail / Moonridge Corridor Restroom 600,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 600,000 B.8 Village Drive and Stocker Road Sidewalk Improvements $ ‐ ‐ $ $ ‐ 275,000 $ ‐ $ $ 275,000 B.9 Citywide Sidewalk Repair and Replacement 100,000 $ $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 300,000 B.10 Civic Center Roof Replacement 350,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 350,000 B.11 Civic Center Generator & ATS Replacement 335,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 335,000 B.12 Christmas Tree Lot Improvements ‐ Concept/Predesign 150,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 150,000 B.13 Performing Arts Center Drainage Improvements ‐ Design 75,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 75,000 B.14 Upgrade Hofert Hall Equipment for Live Meeting Broadcast 200,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 200,000 $ 2,141,567 $ 90,000 $ 908,750 $ 90,000 $ 290,000 $ 3,520,317 Proposed FundingGeneral Fund 935,000 $ $ 90,000 $ 90,000 $ 90,000 $ 90,000 $ 1,295,000 Measure Y TOT 550,000 $ ‐ $ $ ‐ 668,750 $ ‐ $ $ 1,218,750 Refuse Fund $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Development Impact Fees ‐ Parkland 200,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 200,000

FISCAL YEAR
FY 2021-22 Proposed Budget May 16, 2022 Appendix A-1
No. Project Name 22/23 23/24 24/25 25/26 26/27 5‐Year Total

FISCAL YEAR
Air Pollution Trust Funds (AB 2766) $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Community Development Block Grant 256,567 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 256,567 FLAP Grant $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ PEG Access Fund 200,000 $ ‐ $ $ ‐ 150,000 $ $ 200,000 $ 550,000 Development Impact Fees ‐ General Facilities $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Development Impact Fees ‐ Public Facilities $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ $ 2,141,567 $ 90,000 $ 908,750 $ 90,000 $ 290,000 $ 3,520,317

TRAILS/PARKS
C.1 Boulder Bay Park Walkway Improvements $ ‐ $ ‐ 189,550 $ ‐ $ ‐ $ $ 189,550 C.2 Boulder Bay Park Concrete Curb $ ‐ $ ‐ 56,000 $ ‐ $ ‐ $ $ 56,000 C.3 Veteran's Park Parking Lot Lighting ‐ $ ‐ $ $ ‐ 165,000 $ ‐ $ $ 165,000 C.4 Gazebo at Boulder Bay Park $ ‐ ‐ $ $ ‐ 150,000 $ ‐ $ $ 150,000 C.5 Rathbun Creek Trail Phase 3 45,000 $ ‐ $ $ ‐ 1,591,600 $ ‐ $ $ 1,636,600 C.6 SMORE Trail Part I 398,772 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 398,772 C.7 Rathbun Creek Trail Head Restroom and Parking Lot $ ‐ ‐ $ ‐ $ $ ‐ 660,000 $ $ 660,000 C.8 SMORE Trail Part II ‐ Division Creek $ ‐ $ ‐ 610,000 $ ‐ $ ‐ $ $ 610,000 C.9 Stanfield Boardwalk Improvements 1,000,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 1,000,000 C.10 Rathbun Creek Trail Segment 2 40,000 $ ‐ $ ‐ $ ‐ $ $ 1,160,000 $ 1,200,000 C.11 Knickerbocker Channel Fence Replacement 75,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 75,000 C.12 SMORE Park Concepts 100,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 100,000 $ 1,658,772 $ 855,550 $ 1,906,600 $ 660,000 $ 1,160,000 $ 6,240,922 Proposed FundingGeneral Fund $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Measure Y TOT 827,384 $ $ 821,562 $ 1,906,600 $ 660,000 $ 1,160,000 $ 5,375,546 CDBG $ ‐ $ ‐ 33,988 $ ‐ $ ‐ $ $ 33,988 MWD Contribution 500,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 500,000 EEM Grant 331,388 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 331,388 Tourism Impact Mitigation Fund (TIMF) $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ $ 1,658,772 $ 855,550 $ 1,906,600 $ 660,000 $ 1,160,000 $ 6,240,922

SANITATION
D.1 Sanitary Sewer Cured‐in‐Place Pipe (CIPP) $ 125,000 $ 125,000 $ 125,000 $ 125,000 $ 125,000 $ 625,000 D.2 Generator and Automatic Transfer Switch (ATS) Replacement 75,000 $ $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 375,000 D.3 Wet Well Rehabilitation 70,000 $ $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 350,000 D.4 Inflow and Infiltration Reduction Project 110,750 $ $ 110,750 $ 110,750 $ 110,750 $ 110,750 $ 553,750 D.5 Jay Bird Lane Sanitary Sewer Main Replacement 500,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 500,000 D.6 System Master Plan and Mapping 450,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 450,000 $ 1,330,750 $ 380,750 $ 380,750 $ 380,750 $ 380,750 $ 2,853,750 Proposed FundingSanitation Fund 1,330,750 $ $ 380,750 $ 380,750 $ 380,750 $ 380,750 $ 2,853,750 $ 1,330,750 $ 380,750 $ 380,750 $ 380,750 $ 380,750 $ 2,853,750

EQUIPMENT AND VEHICLES
E.1 Vehicle Replacements $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 750,000 E.2 Vehicle Acquisitions $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ E.3 Heavy Equipment 400,000 $ $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 1,000,000 FY 2021-22 Proposed Budget May 16, 2022 Appendix A-2
No. Project Name 22/23 23/24 24/25 25/26 26/27 5‐Year Total

FISCAL YEAR
$ 550,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 1,750,000 Proposed FundingGeneral Fund $ 491,508 $ 250,000 $ 300,000 $ 300,000 $ 300,000 $ 1,641,508 General Fund Equipment Reserve $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ General Fund Vehicle Reserve $ ‐ 8,492 $ ‐ $ ‐ $ ‐ $ $ 8,492 Refuse Fund Reserve $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Sanitation Fund $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Sanitation Equipment Reserve $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Sanitation Vehicle Reserve 50,000 $ $ ‐ 50,000 $ ‐ $ ‐ $ $ 100,000 $ 550,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 1,750,000 TOTAL PLANNED EXPENDITURES 7,856,089 $ $ 3,176,300 $ 5,046,100 $ 2,980,750 $ 3,680,750 $ 22,739,989 Total Proposed Funding
General Fund 2,197,508 $ $ 1,091,480 $ 1,120,000 $ 1,096,950 $ 1,070,970 $ 6,576,908 Sanitation Fund 1,580,750 $ $ 630,750 $ 630,750 $ 630,750 $ 630,750 $ 4,103,750 Refuse Fund $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Measure I ‐ Local 409,900 $ $ 424,300 $ 439,200 $ 454,400 $ 470,400 $ 2,198,200 Measure I ‐ MLHP $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ RMRA 119,100 $ $ 124,220 $ 130,800 $ 138,650 $ 148,630 $ 661,400 Local Transportation TDA Grant $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Street Improvement Reserves $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Inter‐Agency Capital Contribution ‐ DWP $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Development Impact Fees ‐ Circulation $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ American Rescue Plan Act (ARPA) $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Measure Y TOT 2,002,384 $ $ 821,562 $ 2,575,350 $ 660,000 $ 1,160,000 $ 7,219,296 Air Pollution Trust Funds (AB 2766) $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Community Development Block Grant 256,567 $ $ ‐ 33,988 $ ‐ $ ‐ $ $ 290,555 Tourism Impact Mitigation Fund (TIMF) $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ FLAP Grant $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ PEG Access Fund 200,000 $ ‐ $ $ ‐ 150,000 $ $ 200,000 $ 550,000 Development Impact Fees ‐ General Facilities $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Development Impact Fees ‐ Public Facilities $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Development Impact Fees ‐ Parkland 200,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 200,000 Statewide Park Program (SPP) Grant $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Inter‐Agency Capital Contribution ‐ MWD 500,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 500,000 EEM Grant 331,388 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 331,388 General Fund Equipment Reserve $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ General Fund Vehicle Reserve 8,492 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 8,492 Refuse Fund Reserve $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Sanitation Equipment Reserve $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Sanitation Vehicle Reserve 50,000 $ $ ‐ 50,000 $ ‐ $ ‐ $ $ 100,000 $ 7,856,089 $ 3,176,300 $ 5,046,100 $ 2,980,750 $ 3,680,750 $ 22,739,989 FY 2021-22 Proposed Budget May 16, 2022 Appendix A-3

AGENDA REPORT Service, Quality, Community
MEETING DATE: May 16, 2022
TO: Honorable Mayor and Members of the City Council
FROM: Jeff Mathieu, Interim City Manager
PREPARED BY: Reginald A. Lamson, DWP General Manager
SUBJECT: DWP Fiscal Year 2022/23 Budget Presentation
BACKGROUND:

In FY 2022/23, the DWP expects a modest increase in Revenue from Rates (1.19%) over the FY 2021/22 Budget. The rates for FY 2022/23 were approved by the City Council on June 11, 2018. Connections fees have been trending up with a greater interest in the development of lodging and new homes within the service area. Overall revenues are projected to decrease 20% from the FY 2021/22 Budget as the remaining USDA grant funding is fully appropriated.

With the defeasance of the 1996 Bonds, debt service remains at just over a $1 million per year. The defeasance allowed the DWP to decrease water rates effective July 1, 2021, to levels below what they were 10-years ago. DWP will still maintain its commitment to on-going infrastructure improvements to continue to provide reliable water service. In FY 2022/23, the DWP will continue the design and construction of projects identified in the DWP 2021 10-Year Capital Improvement Master Plan (the Master Plan). The DWP is proposing to expense $3.4 million for infrastructure improvements in FY 2022/23 utilizing revenues and reserve balances. An additional $588,000 is planned to be expended for site improvements at the Garstin facility and for the purchase of equipment. Gross Operations and Maintenance (O&M) spending is expected to increase 9.1%. Of this increase 4.5% is attributable to the implementation of the second phase of the 2019 compensation study. The planned water rate and fee study contributes 1.7% to the increase. Utilities and fuel costs have increased, which accounts for 1.4% of the projected change. Increases in material prices and software enhancements comprise most of the remainder of the increase. Net O&M spending is expected to increase by 13.5%. Direct labor allocated to infrastructure projects will decrease substantially in FY 2022/23 as the focus for projects will be split between well pumping plant construction and pipelines. Well pumping plant projects are less labor intensive than pipelines.

The proposed FY 2022/23 Budget projects a deficit of approximately $1.8 million. This is consistent with the DWP long-term financial plan. This deficit spending is possible because the DWP’s aggressive pursuit of grants and lowinterest loan funding (in excess of $30 Million over ten years) for infrastructure projects which has allowed the DWP to defer the use of ratepayer revenues for improvements, and in so doing, increase reserves. The DWP will continue to pursue grant funding going forward, however no new debt funding is expected for the foreseeable future.

RECOMMENDATION:

Please review and discuss the DWP’s proposed budget for FY 2022/23.

Enc. Slide Show Presentation
DWP Draft Budget FY 2022/23
City of Big Bear Lake
Department of Water and Power
Fiscal Year 2022/23
Proposed Budget
May 16, 2022
1  Mission
 Accomplishments
 Proposed Financial Plan
 Revenues vs. Expenditures
 Revenue Details
 Expenditures By Fund
 Debt Service
 Capital Expenditures
 Staffing
2 Overview
Mission
3 The mission of the City of Big Bear Lake – Department of Water and Power is to cost effectively deliver quality water to meet the needs of our current and future customers.

Accomplishments
4 Accomplishments
5  USDA 2018 Pipeline Replacement Project to be completed Spring 2022  Talbot Drive Pipeline extension completed Summer 2021  Pipeline and Well design for Year 2 of 10-Year Capital Improvement Plan completed  Division Well #9 and 2022 Pipeline Replacement construction contacts awarded  La Crescenta Well Block Building designed, and contract awarded  Well Pumping Unit Replacements
 Onyx
 Middle School
 McAllister
 RV Park Well #2
 Division Well #6
 Division Well #2
 Seminole
 Replenish Big Bear Team submitted a required Report of Waste Discharge to the State Water Board to obtain permits for the project.
6 Phase 3 (Final) of USDA 2018 Pipeline Replacement Project Big Bear Blvd – Boulder Bay
Talbot Drive Pipeline Project
7 Fiscal Year 2022/23
Proposed
Financial plan
8 (A)
Actual
FY 2020/21
(B)
Adopted Budget
FY 2021/22
(C)
Projected Outcome
FY 2021/22
(D)
Proposed Budget
FY 2022/23
% Change
(D)-(B)
/(B)
Revenue From Rates $ 11,359,064 $ 9,819,058 $ 9,707,984 $ 9,935,587 1.19% Connection Fees 768,510 689,012 959,680 799,355 16.0%
Grant Revenue 19,042 3,000,000 2,598,292 42,750 (98.6%) Proceeds from Debt Issuance 7,498,672 -- 2,074,518 -- -- Other Revenue 656,567 325,020 859,911 285,448 (12.2%)
Total Inflows $ 20,301,855 $ 13,833,090 $ 16,200,385 $ 11,063,140 (20.0%) Debt Service $ 4,616,314 $ 1,072,702 $ 1,055,955 $ 1,068,055 (0.4%) Capital Spending 8,659,096 4,929,454 6,520,124 3,949,848 (19.9%) Operations & Maintenance 6,771,738 6,950,076 6,839,881 7,887,838 13.5% Total Expenditures $ 20,048,148 $ 12,952,232 $ 14,415,960 $ 12,905,741 (0.4%) Transfer to (from) Reserves $ 253,707 $ 880,858 $ 1,784,425 $ (1,842,601) (309.2%) 9 Proposed Revenues and Expenditures
Fiscal Year 2022/23

REVENUES
10 11
Proposed Revenues and Inflows Fiscal Year 2022/23
$9,935,587 , 89.8%
$799,355 , 7.2%
$328,198 , 3.0%
FY 2022-23 Proposed Budget
Revenue/Inflows by Type
Total Revenue $11,063,140
Service Charges & Usage Fees Connection Fees
Miscellaneous Fees and Charges
Fiscal Year 2022/23

EXPENDITURES
12 13
Proposed Expenditures by Fund
Fiscal Year 2022/23
$7,887,838 , 61.1%
$1,068,055 , 8.3%
$3,361,620 , 26.0%
$588,228 , 4.6%
DWP FY 2022-23

EXPENDITURES BUDGET
Total Expenditures $12,905,741
Operations & Maintenance Debt Service
Infrastructure Projects Operational Assets
Fiscal Year 2022/23

DEBT SERVICE
14 15
Debt Service through FY 2026/27
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27 1996 Bonds (matures 2022) 2010 Bond (matures 2049) 2012 Bond (matures 2051) 2013 Bond (matures 2052) IBank Loan (matures 2046) CEC Loan (Matures 2029) 2019 Bonds (matures 2059) Final 1996 Bonds retired through in-substance
defeasance effective April 1, 2021, by utilizing
balances available in the 1996 Bond Reserve
Account.

Fiscal Year 2022/23

PROPOSED

CAPITAL EXPENDITURES
16 Description Proposed
FY 2022/23
2023 Pipeline Design & Construction $ 1,650,000
Equip Division Well #9 850,000
Meter & Box Replacement Program 205,024
Basic Materials – Trench repairs 100,000
Pumping Unit Replacements (3) 90,000
Villa Grove PRV Relocation 60,000
Hydrant replacements 15,516
On-call Professional Services 15,000
In-house Labor 340,742
Rehabilitation Fund Total $ 3,326,282
17 Proposed System Rehabilitation Projects
Description Proposed
FY 2022/23
New Connections $ 30,982
On-Call Professional Services 4,350
In-house Labor 6
Total Capital Projects Growth-Related $ 35,338
18 Proposed Growth-Related Improvements
Description Proposed
FY 2022/23
Administrative and General Expenses $ 5,582
Cost Sharing – Design and Environmental – Replenish Big Bear -- Total Expenditures – Sustainability $ 5,582
19 Proposed Sustainability Expenditures
Description Proposed
FY 2022/23
Office/Warehouse Improvements – Construction $ 450,000
Additional Vac Trailer (3’ or 4”) 80,000
Replace ½ Ton Extra Cab Pick-up 45,000
Replace 28 12-Year-old Office Phones 8,228
Replace 30-year-old steam cleaner used for thawing lines 5,000 Total General Plant Investments $ 588,228
20 Proposed General Plant Expenditures
Management Analyst/
Board Secretary [1]
Human Resources
Administrator [1]
Chief Financial Officer [1]
Administrative
Supervisors
[3]
Customer Service Reps
[4]
Accounting/Billing [3]
Water Conservation
Spec [1]
Water Superintendent [1]
Field Supervisors [3]
Utility Techs
Senior Utility Techs
Temp. Labor
[6.5]
Water Production
Techs [3]
Water Meter Techs
Temp Labor
[5.5]
Sr. Water Ops Tech
Sr. Purchaser/Inspector
Field Data Spec
[3]
Ratepayers
City Council
Board of Commissioners
General Manager [1]
Full Time Adopted Projected Planned
Equivalent Employees FY2021/22 FY2021/22 FY2022/23
Administration 15.00 14.00 15.00
Utility Plant & Operations 22.00 21.19 22.00
Total FTEs 37.00 35.19 37.00
Accounts per FTE 427.02 451.30 430.03
City of Big Bear Lake
Department of Water and Power
Proposed Organizational Chart
FY 2022/23
21 Fiscal Year 2022/23
Questions?
22 CITY OF BIG BEAR LAKE

DEPARTMENT OF WATER & POWER

BUDGET AND WORK PLAN
FISCAL YEAR ENDING JUNE 30, 2023
DRAFT

DEPARTMENT OF WATER & POWER
i
Department of Water

TABLE OF CONTENTS

INTRODUCTION PAGE
General Manager’s Message 1-1
Organizational Chart 1-2

REVENUE
Overview of Revenue and Funding 2-1
Revenue by Fund and Category 2-2
Revenue Detail 2-3
Revenue Graph 2-4

EXPENDITURES
Overview of Expenditures 3-1
Expenditure Summary 3-2
Budget Summary 3-3
Expenditure Graph 3-4

CASH BALANCES & RESERVES
Reserve Policy, Estimated Encumbrances & Cash Balances 4-1 Projected Cash Balance – General Fund 4-2
Assigned Fund Balances 4-3
Restricted Fund Balances – Debt Service 4-4
Provisions for Asset Replacement/Repair 4-5
Cash Balance History 4-6

DEBT SERVICE
Debt History 5-1
Debt Service 5-2
Debt Coverage Analysis 5-3
Debt Service Graph 5-4

SYSTEM REHABILITATION
Overview of Rehabilitation Projects 6-1
Rehabilitation Program Cost Summary 6-2
Rehabilitation Expenditures – Source of Supply 6-3
Rehabilitation Expenditures – Transmission & Distribution 6-4 CAPITAL PROJECTS – GROWTH-RELATED
Overview of Capital Projects –Growth-Related 7-1
Capital Projects – Growth-Related Cost Summary 7-2
Capital Expenditures – Infrastructure – Source of Supply 7-3 Capital Expenditures – Infrastructure – Transmission & Distribution 7-4 ii
TABLE OF CONTENTS (Continued)
BVB SUSTAINABILITY FUND – GROWTH-RELATED
Overview of BVB Sustainability Expenditures –Growth-Related 8-1 BVB Sustainability Expenditures Summary 8-2
Expenditures – Administration 8-3
Capital Expenditures – Infrastructure – Source of Supply 8-4

OPERATIONS & MAINTENANCE FUND EXPENDITURES
Source of Supply/Production Department 9-1
Conservation Department/Public Information Department 9-3 Transmission & Distribution Department 9-5
Customer Field Service Department 9-7
Water Operations 9-9
Customer Accounts 9-11
Administration Department 9-13
Overhead Allocation Pool 9-15
O&M Graph 9-17

GENERAL PLANT FUND EXPENDITURES
Overview of General Plant 10-1
General Plant: Vehicles, Equipment, Facilities 10-2
Summary of Proposed Equipment Purchases 10-3
Equipment & Vehicle List 10-4
1-1
Service, Quality, Community
DATE: April 26, 2022
TO: Board of Commissioners
FROM: Reginald A. Lamson, General Manager
On July 1, 2022, the final stage of the 2018 Water Rate Study will be implemented. Water rates are scheduled to increase by 2%. In FY 2022/23, the DWP will initiate a 5-year water rate study to ensure water rates remain adequate to meet the needs of the water system and remain compliant with all associated legislation. We anticipate conducting the hearing for the proposed rates in March 2023. The DWP will also initiate a study to evaluate the appropriate levels for capacity charges, meter installation fees, and administrative fees.

In January 2021, the Board adopted the 10-Year Water Master Plan (the Master Plan). The Master Plan is a road map for water system improvements for FY 2021/22 through FY 2030/31 and beyond. The first year of this Master Plan was implemented during FY 2021/22. It included the third and final phase of the 2018 USDA Pipeline Replacement Project. The final two segments of that project are schedule to be in service by June 30, 2022. Engineering for the 2022 Pipeline Replacement Project commenced in the spring of 2021 and construction is scheduled to begin in June or July of 2022.

The FY 2022/23 Budget includes funding for additional replacement pipelines and construction of Division Well #9 Pumping Plant. Division Well #9 Pumping Plant should increase the availability of water on the west end of the valley, will be powered by the Division Solar Power Plant, and will ultimately replace the Division Well #2 Pumping Plant.

There are approximately 900 old Hersey meters that were originally deployed with Itron radio endpoints and subsequently adapted to work with Sensus radio endpoints. The Hersey meters are over 10 years old and their compatibility with the Sensus equipment is limited. Approximately 400 of these meters are scheduled to be replaced in FY 2022/23.

In July 2020, a contract was awarded to complete a space plan and facilities upgrades for the Garstin office and yard (the Garstin Master Space Plan). We expect to complete the Garstin Master Space Plan in summer 2022. The initial construction, if approved, will be an expansion of the warehouse facilities to allow for better storage of equipment and materials and improve access to inventory.
1-1
DWP Board of Commissioners
(Left to Right): Bob Tarras, Chair; Barbara Willey, Vice Chair; Craig Hjorth, Treasurer, Jim Smith, Commissioner,
and Joe Cylwik, Commissioner;
DWP General Manager
Reginald A. Lamson
Management Analyst/
Board Secretary [1]
Human Resources
Administrator [1]
Chief Financial Officer [1]
Administrative
Supervisors
[3]
Customer Service Reps
[4]
Accounting/Billing [3]
Water Conservation
Spec [1]
Water Superintendent [1]
Field Supervisors [3]
Utility Techs
Senior Utility Techs
Temp. Labor
[6.5]
Water Production
Techs [3]
Water Meter Techs
Temp Labor
[5.5]
Sr. Water Ops Tech
Sr. Purchaser/Inspector
Field Data Spec
[3]
Ratepayers
City Council
Board of Commissioners
General Manager [1]
Full Time Adopted Projected Planned
Equivalent Employees FY2021/22 FY2021/22 FY2022/23
Administration 15.00 14.00 15.00
Utility Plant & Operations 22.00 21.19 22.00
Total FTEs 37.00 35.19 37.00
Accounts per FTE 427.02 451.30 430.03
City of Big Bear Lake
Department of Water and Power
Proposed Organizational Chart
FY 2022/23
1-2
Department of Water
2-1
Overview of Revenues and Funding
FY 2022/23
Overview:

Revenue from Rates $ 9,935,587
Connection Fees 799,355
Other Income 328,198
Total Funding $11,063,140
Revenue from Rates
In FY 2017/18, the DWP completed a rate study (the 2018 Rate Study) and public hearing to adjust water rates for the five years commencing July 1, 2018. The City Council approved the water rates established in the 2018 Rate Study and authorized a 2% increase for FY 2022/23. Revenue from rates is expected to be $9,935,587, which is a increase of $116,530 (1.2%) compared to the adopted budget for FY 2021/22.

Other Revenues
In FY 2022/23 connections fees are projected to increase approximately 16% compared with the adopted budget for FY 2021/22. New development was greater than expected for FY 2021/22, therefore estimates for these revenues were increased for FY 2022/23.

Miscellaneous Fees and Charges, which include, water standby fees, administrative fees, rental income, and miscellaneous income, reflects an expected decrease in water standby fees and an increase in administrative fees because the Governor’s 2020 executive order prohibiting the discontinuation of water service for nonpayment has been lifted.

The Rimforest Water System was transferred to Lake Arrowhead Community Services District in 2014.

Lake Arrowhead Community Services District made its final installment payment to the DWP for the purchase of the Rimforest Water System in March 2022. This reduces income in the Debt Service Fund by $43,338 for FY 2022/23. The rate of return on investments has decreased, further reducing Debt Service Fund income by $1,770.

Grants and Loan Proceeds
A portion of USDA 2019 grant funding appropriated in the prior year is expected to carry forward to FY 2022/23. The USDA 2019 bond funding has been fully drawn. The 2018 Pipeline Replacement project is ahead of schedule and is expected to be completed by June 2022. While applications for grants continue, currently none have been awarded.

Total Revenues
Total revenues and funding are expected to decrease by $2,769,949 (20%) compared with the FY 2021/22 budgeted amounts. This decrease is primarily related to the decrease in grant funding.

DRAFT

BIG BEAR LAKE DEPARTMENT OF WATER AND POWER

SCHEDULE OF REVENUES/INFLOWS BY FUND & CATEGORY
(A) (B) (C)
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Adopted
Budget

FY 2021-22
Projected
Balance

FY 2022-23
Proposed
Budget
Increase
(Decrease)
(B) - (A)
% Diff
(C)/(A)
Subventions & Grants $ 57,116 $ - $ 296,324 $ - $ 256,328 $ - - -- Total Fixed Asset Fund $ 57,116 $ - $ 296,324 $ - $ 256,328 $ - $ - -- Capacity Charges $ 550,015 $ 660,446 $ 703,275 $ 629,012 $ 913,339 $ 719,355 90,343 14.4% Water Meter Installation Fee 66,929 64,325 65,235 60,000 46,341 80,000 20,000 33.3% Use of Money & Property 195,189 139,240 4,830 24,000 7,462 12,600 (11,400) -47.5% Service Charges & Usage Fees 10,832,603 11,096,704 11,359,064 9,819,057 9,707,984 9,935,587 116,530 1.2% Miscellaneous Fees and Charges 369,105 315,112 250,972 253,905 543,708 313,590 59,685 23.5% Total Revenue Fund $ 12,013,841 $ 12,275,827 $ 12,383,376 $ 10,785,973 $ 11,218,835 $ 11,061,132 $ 275,159 2.6% Use of Money & Property $ 146,503 $ 126,366 $ 261 $ 3,777 $ 540 $ 2,008 (1,770) -46.8% Installment Payments - Rimforest 57,784 57,784 57,784 43,338 48,153 - (43,338) -100.0% Total Debt Service Fund $ 204,287 $ 184,150 $ 58,045 $ 47,115 $ 48,693 $ 2,008 $ (45,108) -95.7% Subventions & Grants $ 975,702 $ 3,528,573 $ 7,517,714 $ 3,000,000 $ 4,672,810 $ - $ (3,000,000) -100.0% Total System Rehabilitation $ 975,702 $ 3,528,573 $ 7,517,714 $ 3,000,000 $ 4,672,810 $ - $ (3,000,000) -100.0% Subventions & Grants $ 20,997 $ - $ - $ - $ - $ - $ - -- Total Capital Facilities $ 20,997 $ - $ - $ - $ - $ - $ - -- Grant Funding Pass-through $ - $ 68,679 $ 46,396 $ - $ 3,720 $ - $ - -- Total Sustainibility $ - $ 68,679 $ 46,396 $ - $ 3,720 $ - $ - -- $ 13,271,943 $ 16,057,229 $ 20,301,855 $ 13,833,090 $ 16,200,385 $ 11,063,140 $ (2,769,949) -20.0% Transfer (to) from Infrastructure
Reserves (62,400) 107,600 (247,465) 42,535 (42,535) (247,465) (290,000) -681.8% Transfers (to) from
Vehicle/Equipment/Facilities Reserves (101,910) 18,400 (86,910) (17,910) 17,910 (134,009) (116,099) 648.2% (To) From General Reserves 1,624,447 821,000 79,667 (905,483) (1,759,800) 2,224,075 3,129,559 -345.6% Adjusted Total $ 14,732,080 $ 17,004,229 $ 20,047,148 $ 12,952,232 $ 14,415,960 $ 12,905,741 $ (46,491) -0.4%

FIXED ASSET FUND

REVENUE FUND

DEBT SERVICE FUND

SYSTEM REHABILITATION

CAPITAL FACILITIES

SUSTAINABILITY FUND
Grand Total
FISCAL YEAR 2022-23
Schedule 2-2

REVENUE BY ACCOUNT DRAFT
Account # Description
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Adopted
Budget

FY 2021-22
Projected
Balance

FY 2022-23
Proposed
Budget
Change
(B) - (A)
(C)/(A)
% Explanation
10-00-7901

CONTRIBUTIONS IN AID OF
CONSTRUCTION 57,116 - 296,324 - 256,328 - --
FIXED ASSETS TOTAL $ 57,116 $ - $ 296,324 $ - $ 256,328 $ - $ - -- 19-00-4475 WATER METER INSTALLATION FEE 66,929 $ 64,325 65,235 60,000 46,341 $ 80,000 $ 20,000 33.33% Assumes 40 new connections @ average
$2,200/installation. Increase of
$700/installation reflects current averages plus
CCI increase of 8.41258%
19-00-4476 CAPACITY CHARGES 550,015 660,446 703,275 629,012 913,339 719,355 90,343 14.36% Assumes 65 EDUs based upon 3-year average,
and 8.41258% CCI increase
19-00-4611 INTEREST INCOME 171,389 118,629 35,188 24,000 23,269 12,600 (11,400) -47.50% Estimated LAIF rate of return reduced to 0.21% 19-00-4622 RENTAL INCOME 25,653 26,422 27,215 28,101 28,101 28,944 843 3.00% Contractual increase - Verizon Cell Tower
Lease
19-00-4638 CHANGE IN FAIR VALUE 23,800 20,611 (30,358) - (15,807) - - -- 19-00-4731 MISCELLANEOUS REVENUE 24,093 15,356 12,708 5,000 280,797 5,000 - 0.00% 19-00-4742 WATER STANDBY FEES 151,434 127,557 136,223 130,804 154,465 128,896 (1,908) -1.46% New connections reduce standby fees 19-00-4751 ADMINISTRATION FEES 167,925 145,777 74,825 90,000 80,345 108,000 18,000 20.00% Expected increase in collection fees since
moratorium lifted
19-00-4770 USAGE FEES - RESIDENTIAL 996,285 939,656 1,206,010 917,283 814,743 818,216 (99,067) -10.80% 2% rate increase; 0.3% growth; using current
consumption trends
19-00-4771 USAGE FEES - COMMERCIAL 940,176 905,368 1,029,959 858,850 871,084 872,144 13,294 1.55% 2% rate increase; using current consumption
trends
19-00-4775 Non-cash Water Sales 12,711 12,970 12,970 - - - - -- 19-00-4779 UNBILLED WATER SALES (93,020) 47,653 (89,576) - - - - -- 19-00-4780 RESIDENTIAL SERVICE CHARGE 8,094,165 8,284,951 8,310,457 7,248,649 7,239,293 7,435,154 186,505 2.57% Revenue by rate code from Prop 218 notice
plus 40 new connections
19-00-4781 COMMERCIAL SERVICE CHARGE 882,286 906,106 889,245 794,276 782,864 810,073 15,797 1.99% Revenue by rate code from 218 Notice 19-00-7505 NON-FEDERAL GRANTS/SUBVENTIONS 42,750 42,750 -- SAWPA Outdoor water use efficiency rebate 19-00-7300 FEMA/OES REIMBURSEMENTS - - --
REVENUE FUND TOTAL $ 12,013,841 $ 12,275,827 $ 12,383,376 $ 10,785,975 $ 11,218,835 $ 11,061,132 $ 275,157 2.55% FISCAL YEAR 2022-23 Schedule 2-3

REVENUE BY ACCOUNT DRAFT
Account # Description
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Adopted
Budget

FY 2021-22
Projected
Balance

FY 2022-23
Proposed
Budget
Change
(B) - (A)
(C)/(A)
% Explanation
21-00-4611 INTEREST INCOME 132,405 113,418 19,839 3,777 3,013 $ 2,008 (1,769) -46.84% Estimated LAIF rate of return reduced to 0.21% 21-00-4638 CHANGE IN FAIR VALUE 14,098 12,948 (19,578) - (2,473) - - -- 21-00-4639 - - - - - --
21-00-4731 Miscellaneous Revenue 57,784 57,784 57,784 43,338 48,153 - (43,338) -100.00% Proceeds from the transfer of Rimforest
System ended 3/31/22
DEBT SERVICE FUND TOTAL $ 204,287 $ 184,150 $ 58,045 $ 47,115 $ 48,693 $ 2,008 $ (45,107) -95.74% 22-00-7407 USDA LOAN PROCEEDS - 2019 Bonds - 2,426,810 7,498,672 - 2,074,518 - - -- 22-00-7505 Non-federal Grants 548,663 233,635 - - - - - -- 22-00-7406 CEC Promissory Note - 771,880 - - - - - --
22-00-7504 Federal Grants 427,039 96,248 19,042 3,000,000 2,598,292 - (3,000,000) -100.00% Grant funds to be exhausted in FY 21/22 SYSTEM
REHABILITATION FUND TOTAL $ 975,702 $ 3,528,573 $ 7,517,714 $ 3,000,000 $ 4,672,810 $ - $ (3,000,000) -100.00% 23-00-7504 Federal Grants 20,997 - - - - $ - $ - --

CAPITAL - SYSTEM
EXPANSION FUND TOTAL $ 20,997 $ - $ - $ - $ - $ - $ - -- 30-00-4731 Miscellenous Income 68,679 46,396 - 3,720
30-00-7505 Non-federal Grants - - - $ - $ -
Prop 1 grant funding for Groundwater
Sustainability Plan is carried forward from
prior year and is expected to be transferred
from Bear Valley Basin Groundwater
Sustainability Agency in FY 22/23

BVB SUSTIANABILITY
FUND TOTAL $ - $ 68,679 $ 46,396 $ - $ 3,720 $ - $ - -- GRAND TOTAL $ 13,271,943 $ 16,057,229 $ 20,301,855 $ 13,833,090 $ 16,200,385 $ 11,063,140 $ (2,769,950) -20.02% FISCAL YEAR 2022-23 Schedule 2-3
DRAFT
$9,935,587 , 89.8%
$799,355 , 7.2%
$328,198 , 3.0%
FY 2022-23 Proposed Budget
Revenue/Inflows by Type
Total Revenue $16,200,385
Service Charges & Usage Fees Connection Fees Miscellaneous Fees and Charges FISCAL YEAR 2022-23 Schedule 2-4
Department of Water
3-1
Overview of Expenditures
FY 2022/23
Overview:

Debt Service $ 1,068,055
System Rehabilitation 3,326,282
Capital Projects – Growth 35,338
BVB Sustainability Fund 5,582
Operations & Maintenance 8,223,004
General Plant 588,228
Total Expenditures $ 12,905,741
Debt Service
The FY 2021/22 Debt Service Budget reflects on-going service obligations for the 2010 USDA Bond, the 2012 USDA Bond, the 2013 USDA Bond, the 2017 IBank loan, and the 2019 USDA Bonds. Also included is debt service for a 10-year note extended by the California Energy Commission to fund the Division Well Field Solar Power Plant.

System Rehabilitation
In January 2021, the Board adopted a 10-year Capital Improvement plan, continuing its commitment to revitalize the water systems and optimize its operations. The focus in FY 2022/23 will continue to be replacing old and undersized pipelines, adding an additional well pumping plant, and replacing the remaining Hersey meters that are over 15 years old.

Capital Projects – (Growth-related)
In FY 2022/23, the DWP has provided funding for new connections and on-call services.

BVB Sustainability Fund – (Growth-related)
In FY 2018/19, the DWP, along with the other member agencies of the Bear Valley Basin Groundwater Sustainability Agency (BVBGSA), agreed to provide funding in support of a water reclamation project called Replenish Big Bear. Planning and studies have moved forward for the project and progress has been made with regulatory agencies. Any unused funds from prior year authorizations will be carried forward to FY 2022/23. Only administrative costs are included in the FY 2022/23 Budget for Sustainability.

Operations and Maintenance
In FY 2022/23, gross Operations and Maintenance spending is expected to increase approximately 9.1% over the Adopted Budget for FY 2021/22. In FY 2022/23, the Board approved the implementation of phase two of a compensation study which brings the DWP employees’ compensation up to just below the median with comparator agencies. Also, in FY 2022/23, the Board revised the cost-of-living compensation adjustment to the pay period including February 1st. The proposed water rate and fees study planned for FY 2022/23 also 3-1
Overview of Expenditures
FY 2022/23
increases Operations and Maintenance spending by $115,000. These increases were offset slightly by reductions to pension rates effective in July 2022.

Fixed Asset Fund
The DWP intends add a storage facility for heavy equipment and improve storage for inventory assets. The FY 2022/23 Budget provides for the replacement of a ½ ton truck and adding an additional vacuum trailer. Office phones that are over 12 years old will be replaced due to loss of sound quality.

DRAFT

BIG BEAR LAKE DEPARTMENT OF WATER AND POWER

SCHEDULE OF EXPENDITURES BY FUND & CATEGORY
(A) (B) (C)
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Adopted
Budget

FY 2021-22
Projected
Balance

FY 2022-23
Proposed
Budget
Increase
(Decrease)
(B) - (A)
% Diff
(C)/(A)
Debt Service $ 3,975,132 $ 4,090,354 $ 4,616,314 $ 1,072,702 $ 1,055,955 $ 1,068,055 $ (4,647) -0.4% Total Debt Service Fund $ 3,975,132 $ 4,090,354 $ 4,616,314 $ 1,072,702 $ 1,055,955 $ 1,068,055 $ (4,647) -0.4% Source of Supply/Water Production $ 2,050,783 $ 592,205 $ 130,892 $ 345,363 $ 920,718 $ 1,125,272 $ 779,909 225.8% Transmission & Distribution 1,490,635 4,921,134 7,761,933 3,680,489 5,107,813 2,201,010 (1,479,479) -40.2% Total System Rehabilitation Fund $ 3,541,418 $ 5,513,339 $ 7,892,825 $ 4,025,852 $ 6,028,531 $ 3,326,282 $ (699,570) -17.4% Source of Supply/Water Production $ 57,094 $ - $ 108,914 $ 4,332 $ 2,482 $ 4,351 $ 19 0.4% Transmission & Distribution 83,444 341,994 59,512 36,270 128,932 30,987 (5,283) -14.6% Total Capital Facilities Fund $ 140,538 $ 341,994 $ 168,426 $ 40,602 $ 131,414 $ 35,338 $ (5,264) -13.0% Source of Supply $ 148,633 $ 168,943 $ 94,268 $ - $ 27,956 $ - $ - -- Administration 2,864 3,853 4,532 4,020 6,197 5,582 1,562 38.9% Total BVB Sustainability Fund $ 151,497 $ 172,796 $ 98,800 $ 4,020 $ 34,153 $ 5,582 $ 1,562 38.9% Water Production $ 1,244,203 $ 1,145,473 $ 1,235,640 $ 1,212,877 $ 1,260,525 $ 1,353,965 $ 141,088 11.6% Conservation/Public Information 261,500 280,909 272,135 332,931 272,529 345,679 12,748 3.8% Transmission & Distribution 932,958 984,930 1,024,684 1,041,663 963,965 1,115,292 73,629 7.1% Customer Field Service 758,595 778,424 819,445 861,510 850,663 953,300 91,790 10.7% Water Operations 871,115 803,722 900,576 964,544 896,842 1,005,390 40,846 4.2% Customer Accounts 1,002,706 1,140,352 1,093,349 1,188,562 1,151,272 1,268,602 80,040 6.7% Administration 1,507,664 1,872,664 1,746,605 1,936,967 1,781,052 2,180,776 243,809 12.6% Sub-total $ 6,578,741 $ 7,006,474 $ 7,092,434 $ 7,539,054 $ 7,176,848 $ 8,223,004 $ 683,950 9.1% Capitalized Labor (376,575) (415,011) (325,228) (592,998) (343,164) (340,748) 252,250 42.5% Total Operations & Maintenance Fund $ 6,202,166 $ 6,591,463 $ 6,767,206 $ 6,946,056 $ 6,833,684 $ 7,882,256 $ 936,200 13.5% General Plant & Equipment $ 721,329 $ 294,283 $ 503,577 $ 863,000 $ 332,223 $ 588,228 $ (274,772) -31.8% Total Fixed Asset Fund $ 721,329 $ 294,283 $ 503,577 $ 863,000 $ 332,223 $ 588,228 $ (274,772) -31.8% Total Expenditures $ 14,732,080 $ 17,004,229 $ 20,047,148 $ 12,952,232 $ 14,415,960 $ 12,905,741 (46,491) -0.4% Operations & Maintenance
Debt Service
System Rehabilitation
Capital Facilities - Growth
BVB Sustainability Fund
Fixed Asset Fund
FISCAL YEAR 2022-23
Schedule 3-2
DWP Budget Summary DRAFT
Revenue
Operations and
Maintenance Debt Rehabilitation Growth BVB Sustainability General Plant To (From)
Reserves Total
Revenues $11,061,132 $ - $ 2,008 $ - $ - $ - $ - $11,063,140 Loan/Grant Proceeds - - -
Revenue Transfers In 11,061,132 3,178,876 2,112,829 (1,213,453) (1,248,791) (1,254,373) Expenditures (7,882,256) (1,068,055) (3,326,282) (35,338) (5,582) (588,228) (12,905,741) Net Revenues 11,061,132 3,178,876 2,112,829 (1,213,453) (1,248,791) (1,254,373) (1,842,601) - (1,842,601) Revenue Transfers (11,061,132) (3,178,876) (2,112,829) 1,213,453 1,248,791 1,254,373 1,842,601 (1,842,601) 1,842,601 Change in Net Assets $ - $ - $ - $ - $ - $ - $ - $ (1,842,601) $ - FISCAL YEAR 2022-23 SCHEDULE 3-3
DRAFT
$7,882,256 , 61.1%
$1,068,055 , 8.3%
$3,367,202 , 26.1%
$588,228 , 4.6%
DWP FY 2022-23

EXPENDITURES BUDGET
Total Expenditures $12,905,741
Operations & Maintenance Debt Service
Infrastructure Projects Operational Assets
FISCAL YEAR 2022-23
Schedule 3-4
4-1
Department of Water

DWP RESERVES & CASH BALANCES
FISCAL YEAR 2022/23

INTRODUCTION
Financial Reserves provide a safeguard against unforeseen problems, such as natural or other disasters, pandemics, economic downturns, revenue shortfalls, and other capital emergencies.

Reserves also provide funding for planned replacement of essential assets. The Reserve Balances are evaluated each year during the budget process and adjusted based on operational costs, capital replacement activities, the DWP’s revenue sources, annual budget, and available cash. Support details are available in the following schedules:

Description Schedule #
Cash Balance 4-2
Reserve Balances 4-3
Debt Service Reserves 4-4
Reserve Provisions 4-5

SECTION I
Operating Reserve
The total Operations and Maintenance budget for FY 2022/23 before allocations is $8,223,004. The DWP’s Financial Reserve Policy for Operations and Maintenance requires 3 months of operating expenses, or $2,055,751 to be maintained.

SECTION II
Capital Projects Rehabilitation and Replacement Reserve With an aging infrastructure, escalating construction costs, and the ongoing possibility of a catastrophic disaster occurring within the DWP’s service area, the need to replace water system infrastructure continues to be the focal point of the policy.

The DWP’s primary focuses are the wells that provide a safe and reliable source of drinking water for our customers, the reservoirs that store water for our customers, and replacement of aging and undersized pipelines, to help protect our community in the event of a wildfire.

In January 2021, the Board adopted the 2021 Water Master Plan (the Master Plan) which evaluated the current and future needs of the water system based upon demand projections and existing facilities. The Master plan spans several decades. Priority I Improvements total $32,550,000 and are targeted for completion by 2031. These improvements will be primarily funded from water rates and existing reserves.

DWP Reserves and Cash Balances
4-1
As part of the Financial Reserve Policy, the Board has determined that the Capital Improvements Projects Reserve, which is intended to be used for emergencies, should be maintained at 50% of the average annual Capital and Rehabilitation project costs for internally funded projects. Using a fiveyear average, the reserve requirement for this reserve would be $1,700,000. The Government Finance Officers Association (GFOA) “best practices” recommends reserving 25% of annual depreciation expense plus projected capital spending for the upcoming fiscal year. Using the GFOA method would result in a Capital Improvements Projects Reserve of $3.9 million.

The Water Master Plan does not include funding requirements for meter replacements. While the DWP has upgraded meter reading equipment with 100% radio-read technology, these assets will eventually need to be replaced. In FY 2020/21, the DWP began reserving for meter replacements.

The FY 2022/23 Budget includes an annual reserve provision of $185,065 for replacement of meters and radio endpoints. With this reserve plan, future meter replacements would be funded primarily from the reserve fund and partially with annual revenues.

In FY 2020/21, the Board established an asset replacement reserve of $241,221 for the Big Bear Shores RV Park Water System (RV Park) to provide for further system rehabilitation. The reserve was funded from historical net revenues from RV Park water rates. The Big Bear Shores RV Park Water System Reserve is expected to total $220,406 as of June 30, 2023.

In total, voluntary rehabilitation reserves as of June 30, 2023, are projected to be $1,802,692.

Depreciation Reserve
Additionally, the USDA requires the DWP to maintain a Depreciation Reserve for short-lived assets, such as pumping equipment. This reserve is required to be funded $32,400 annually, which has been provided from revenues for FY 2022/23. This reserve balance for June 30, 2023, is expected to be $148,602.

Infrastructure reserves are projected to total $1,951,294 as of June 30, 2023.

SECTION III
Vehicle, Equipment & Software Replacement
In FY 2014/15, the Board authorized revisions to the Policy No. 2009-02 Financial Reserves. The amendments established a process of reserving current year revenues for expected future purchases of essential vehicles, field equipment, office and information technology equipment, and software. The new policy became effective for FY 2015/16. In FY 2021/22 the vehicle and field equipment replacement plan was re-evaluated. The values of the current fleet were updated, and the provision was reduced from 100% to 90% of annual depreciation expense. A portion of this reserve will fund vehicle replacement in FY 2022/23. This reserve balance as of June 30, 2023, is projected to be $565,725.

SECTION IV
Debt Reserves
The Trust Indenture Agreement for servicing the DWP’s various outstanding debts requires the DWP to establish minimum debt reserves for all parity debt equal to the maximum annual debt service of each issuance.

DWP Reserves and Cash Balances
4-1
The Reserve Funds for the DWP’s Debt Service held by the Trustee (MUFG Union Bank) for the USDA 2010, 2012, 2013 and 2019 Bonds totals the maximum annual debt service for each issuance.

The reserve for the IBank loan has been established with Union Bank Government Services Division.

Unassigned Cash Balance Projections
The FY 2022/23 Budget projects a net increase in assigned reserves of $456,442 compared to the FY 2021/22 Adopted Budget. Unassigned reserves are expected to be $5,533,924 as of June 30, 2023.

DRAFT
YTD
Unrestricted Cash Balance 6/30/21 $ 8,115,657
Projected Unrestricted Cash Balance 6/30/22 $ 8,457,576 Transfer to Unrestricted Reserves 1,649,118
Projected Unrestricted Cash Balance 6/30/23 $ 10,106,694 Less: Amounts Assigned to Reserves
O&M Reserves $ (2,055,751)
Capital Projects Rehabilitation and Replacement Reserve (789,200) Pumping Plant Replacement Reserve (117,891)
Reservoir Reserve (120,000)
Pipeline Replacement Reserve -
Depreciation Reserve (USDA-requirement) (148,602)
Meter Replacement Reserve (555,195)
Big Bear Shores RV Park Water System Asset Reserve (220,406) Vehicle and Equipment Replacement Reserve (565,725)
Assigned Balances (4,572,770)
Projected Unassigned Cash Balance 6/30/23 $ 5,533,924
Projected Unrestricted Cash Balance
FISCAL YEAR 2022-23 SCHEDULE 4-2
Assigned Funds DRAFT
(A) (B) (C)=(B)-(A) (C)/(A)
Assigned Fund Balances FY 2021-22 FY 2021-22 FY 2022-23 FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted
Budget Total Projected
Proposed
Budget Change % Explanation

SECTION I OPERATIONS AND MAINTENANCE
20-00-3465 O&M Reserve Beginning Balance $ 1,616,910 $ 1,654,250 $ 1,714,256 $ 1,802,573 $ 1,802,573 $ 1,884,764 20-00-3030 Fund adjustment as directed by the Board 37,340 60,006 88,317 82,191 82,191 170,987 To provide 25% of annual gross
O&M Costs reserved from fund
balance
Uses
20-00-3465 Total O&M Reserve $ 1,654,250 $ 1,714,256 $ 1,802,573 $ 1,884,764 $ 1,884,764 $ 2,055,751 $ 170,987 9.1%

SECTION II INFRASTRUCTURE ASSET RESERVES
20-00-3470 Capital Projects Reserve Beginning Balance $ 789,200 $ 789,200 $ 789,200 $ 789,200 $ 789,200 $ 789,200 20-00-3030 Fund adjustment as directed by the Board -
(Uses) Repayments
20-00-3470 Total Capital Improvement Reserve $ 789,200 $ 789,200 $ 789,200 $ 789,200 $ 789,200 $ 789,200 $ - 0.0% Pumping Plant Reserve
20-00-3471 Pumping Plant Reserve Beginning Balance $ 167,891 $ 197,891 $ 227,891 $ 257,891 $ 257,891 $ 87,891 20-00-3030 Fund adjustment as directed by the Board -
22-50-6665 Provision for Pumping Plant Replacement 30,000 30,000 30,000 30,000 $ 30,000 30,000 Uses (200,000) $ (200,000) -
20-00-3471 Total Pumping Plant Reserve $ 197,891 $ 227,891 $ 257,891 $ 87,891 $ 87,891 $ 117,891 $ 30,000 34.1% Reservoir Reserve
20-00-3472 Reservoir Reserve Beginning Balance $ 120,000 $ 120,000 $ 120,000 $ 120,000 $ 120,000 $ 120,000 20-00-3030 Fund adjustment as directed by the Board -
22-50-6660 Provision for Reservoir Replacement - - -
Uses
20-00-3472 Total Reservoir Reserve $ 120,000 $ 120,000 $ 120,000 $ 120,000 $ 120,000 $ 120,000 $ - Pipeline Replacement Reserve
20-00-3473 Pipeline Replacement Reserve Beginning Balance $ - $ - $ - $ - $ - $ - 20-00-3030 Fund adjustment as directed by the Board - - - 22-55-6670 Provision for Pipeline Replacement - - -
Uses -
20-00-3473 Total Pipeline Replacement Reserve $ - $ - $ - $ - $ - $ - $ - Short-lived Asset Reserve (USDA)
20-00-3475 Depreciation Reserve Beginning Balance 166,470 198,870 231,270 263,670 263,670 116,202 20-00-3030 Fund adjustment as directed by the Board
22-50-6650 Provision for Depreciation (USDA) 32,400 32,400 32,400 32,400 32,400 32,400 Per USDA contracts Uses (90,000) (179,868) - Replaced 6 well pumpng units
20-00-3475 Total Short-lived Asset Reserve (USDA) $ 198,870 $ 231,270 $ 263,670 $ 206,070 $ 116,202 $ 148,602 $ (57,468) -27.9% Meter Replacement Reserve
20-00-3480 Meter Replacement Reserve Beginning Balance $ 170,000 $ 170,000 $ 185,065 $ 185,065 $ 370,130 20-00-3030 Fund adjustment as directed by the Board - - 22-55-6675 Provision for Meter Replacement - - 185,065 185,065 185,065 185,065 Uses - (170,000)
20-00-3480 Total Meter Replacement Reserve $ 170,000 $ - $ 185,065 $ 370,130 $ 370,130 $ 555,195 $ 185,065 20-00-3490 Big Bear Shores RV Asset Reserve
Big Bear Shores RD Asset Reserve Beginning Balance $ - $ 241,221 $ 241,221 $ 220,406 Fund adjustment as directed by the Board 241,221
Uses $ (20,815) $ - Replaced RV Park Well #2 Pump
Total Big Bear Shores RV Asset Reserve $ 241,221 $ 241,221 $ 220,406 $ 220,406 $ (20,815)

SECTION III
20-00-3460 Vehicle and Equipment Reserve Beginning Balance $ 410,902 $ 345,319 $ 326,896 399,143 $ 413,806 $ 431,716 20-00-3030 Fund adjustment as directed by the Board
10-59-6605 Provision for Vehicle and Equipment Replacement 84,910 84,910 84,910 84,910 84,910 89,009 Per Reserve Policy 10-59-6614 Provision for Facility Improvements -
10-98-6615 Provision for Office Equipment Replacement 17,000 17,000 17,000 30,000 30,000 30,000 Provision for IT infrastructure
replacement every 5 years
10-98-6616 Provision for Software Replacement 60,000 60,000 60,000 60,000 60,000 Provision for Accounting/Utility
Billing software replacement every
5 years
Uses (167,493) (180,333) (75,000) (157,000) (157,000) (45,000) Vehicle purchase funded from
reserves $45,000
20-00-3460 Total Vehicle and Equipment Reserve $ 345,319 $ 326,896 $ 413,806 $ 417,053 $ 431,716 $ 565,725 $ 148,672 35.6% -
Total Assigned Fund Balance $ 3,475,530 $ 3,409,513 $ 4,073,426 $ 4,116,329 $ 4,020,309 $ 4,572,770 $ 456,442 11.1% FISCAL YEAR 2022-23 Schedule 4-3
Debt Reserve Requirements DRAFT
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
Maximum Annual Debt Service

SECTION IV
1996 Revenue Refunding Bonds $ 3,409,840 $ 3,409,840 $ - $ - $ - California DWR Loan - - - -
USDA 2010 Bond $ 143,225 143,225 143,225 143,225 143,225 USDA 2012 Bond $ 208,383 208,383 208,383 208,383 208,383 USDA 2013 Bond $ 130,975 130,975 130,975 130,975 130,975 Ibank CLEEN Loan $ 55,926 55,926 55,926 55,926 55,926
CEC Loan (reserve not required)
USDA 2019 Bond 448,300 448,300 448,300 448,300
Total $ 3,948,349 $ 4,396,649 $ 986,809 $ 986,809 $ 986,809 FISCAL YEAR 2022-23
Schedule 4-4
Provisions for Asset Replacement/Repair DRAFT
(A) (B) (C)=(B)-(A) (C)/(A)
Provisions FY 2021-22 FY 2021-22 FY 2022-23
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted
Budget Total Projected
Proposed
Budget Change % Explanation
10-59-6605 Provision for Vehicle and Equipment Replacement $ 84,910 $ 84,910 $ 84,910 $ 84,910 $ 84,910 $ 89,009 $ 4,099 4.83% New reserve plan adopted 10-98-6615 Provision for Office Equipment Replacement 17,000 17,000 17,000 30,000 30,000 30,000 - 0.00% 10-98-6616 Provision for Software Replacement - 60,000 60,000 60,000 60,000 60,000 - 0.00% 22-50-6650 Provision for Depreciation (USDA) 32,400 32,400 32,400 32,400 32,400 32,400 - 0.00% 22-50-6660 Provision for Reservoir Replacement - - - - - -- 22-50-6665 Provision for Pumping Plant Replacement 30,000 30,000 30,000 30,000 30,000 30,000 - 0.00% 22-55-6670 Provision for Pipeline Replacement - - - - - -- 22-55-6675 Provision for Meter Replacement - 185,065 185,065 185,065 185,065 - 0.00% Total $ 164,310 $ 224,310 $ 409,375 $ 422,375 $ 422,375 $ 426,474 $ 4,099 0.97% FISCAL YEAR 2022-23 Schedule 4-5
DRAFT
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
Cash Balances
Unassigned Cash
Assigned Cash
Restricted Cash
Fiscal Year 2021-22 Schedule 4-6
5-1
Department of Water
Department: Debt Service
Fund: 21
Department: 85
The Debt Service Budget includes payments of principal, interest and fees for the agency’s debts as follows:
(1) The USDA Rural Development Department 2010 Bond: Principal and interest total for FY 2022/23 are budgeted at $141,889. The principal payment for FY 2022/23 is budgeted at $74,000. Interest expense (accrual basis) totals $67,889 for FY 2022/23. Total loan amount was $3,628,000. The term is 40 years at an interest rate of 2.375%. The unpaid principal balance of the USDA 2010 Bond as of June 30, 2022, is projected to be $2,914,000. The projected balance as of June 30, 2023 is expected to be $2,840,000. The 2010 Bond matures October 1, 2049.

The USDA 2010 Bond and its associated $1,603,000 grant proceeds were used to drill the Magnolia and Seminole Wells, equip Lakeplant Well #6 and equip the Cherokee Well, and replace over 6,000 feet of aging and undersized main lines throughout the DWP’s water systems.
(2) In December 2012, the DWP fully utilized funding from the USDA from the 2012 Bond. Principal and interest total for FY 2022/23 are budgeted at $207,005. The principal payment for FY 2022/23 is budgeted at $92,000. Interest expense (accrual basis) totals $115,005 for FY 2022/23. The original principal balance of the bond was $5,000,000. The term is 40 years at an interest rate of 2.75%. The unpaid principal balance of the USDA 2012 Bond as of June 30, 2022, is projected to be $4,205,000. The projected balance as of June 30, 2023, is expected to be $4,113,000. The 2012 Bond matures April 1, 2052.

The 2012 Bond and its associated $1,000,000 grant were combined with $1,212,000 of funding awarded by the Environmental Protection Agency (EPA) under the State and Tribal Assistance Grant Program (STAG). These combined proceeds were used to equip the Magnolia Well, equip the Seminole Well and Treatment Plant, equip Division Well #8, and to replace over 26,000 feet of aging and undersized main lines throughout the DWP’s water systems. (3) In March 2013, the DWP filed an additional application with the USDA for funding of $4,157,000 to be used for infrastructure improvements. The USDA awarded the DWP a 40-year loan of $3,157,000 at 2.75% interest per annum, and a grant of $1,000,000. Principal and interest total for FY 2022/23 are budgeted at 5-1
$129,931. The principal payment for FY 2022/23 is budgeted at $55,000. Interest expense (accrual basis) totals $74,931 for FY 2022/23. The unpaid principal balance of the USDA 2013 Bond as of June 30, 2022 is projected to be $2,766,000. The projected principal balance as of June 30, 2023 is expected to be $2,711,000. The 2013 Bond matures October 1, 2053.

The 2013 Bond and its associated $1,000,000 grant were used to drill and equip the Arrastre Creek Well and construct the Arrastre Creek Pipeline in Lake William and improve operational flexibility by adding the Angels Camp Reservoir and Pipeline, and Klamath Booster Station and Pipeline that facilitate the transfer of water from east to west or west to east as needed. (4) In January 2017, the DWP entered into an installment sale agreement with the California Infrastructure and Economic Development Bank (IBank). This financing mechanism is funded through the State of California and provided $1,050,000 in financing over 30 years at 2.7% interest per annum, plus an annual fee of 0.3%. Principal and interest total for FY 2022/23 are budgeted at $50,186 and the annual fee to IBank is $2,783. The principal payment for FY 2022/23 is budgeted at $26,464. Interest expense (accrual basis) totals $23,722 for FY 2022/23. The unpaid principal balance of the IBank Loan as of June 30, 2022, is projected to be $927,755. The projected principal balance as of June 30, 2023 is expected to be $901,291. The IBank loan matures August 1, 2046. The loan agreement includes a prepayment penalty through the 12th year. The IBank Loan funded the Big Bear Blvd. Pipeline Replacement Project. (5) In February 2018, the DWP entered into a loan agreement with California Energy Commission (CEC) for up to $1,141,000 to fund the Division Well Field Solar Power Plant. The promissory note requires semi-annual principal and interest payments over 10 years at 1% interest per annum. The DWP received grant funding of $295,000 from the United States Bureau of Reclamation (USBR), which reduced the required borrowing for this project. The DWP completed the construction of the solar project in June 2019. The total project cost was below budget. That, combined with grant funding from USBR, allowed the DWP to draw only $771,880 from the CEC Loan. Principal and interest for FY 2022/23 total $81,439. Principal payments are budgeted for $75,784. Interest Expense (accrual basis) is budgeted for $5,655. The unpaid principal balance of the CEC Loan as of June 30, 2022 is projected to be $546,695. The projected principal balance as of June 30, 2023 is expected to be $470,911. The loan matures June 22, 2029.
(6) In August 2019, the DWP finalized terms with the USDA for an additional loan and grant. The agreement included $12,000,000 in bonds (The USDA 2019 Bonds) and $3,000,000 in grant funding. The USDA 2019 Bonds have a term of 40-years at 2.125% interest per annum. Principal and interest total for FY 2022/23 are budgeted at $446,322. Principal payments are budgeted for $201,600. Interest Expense (accrual basis) is budgeted for $244,722. The unpaid principal balance of the USDA 2019 Bonds as of June 30, 2022 is projected to be $11,609,200. The projected principal balance as of June 30, 2023 is expected to 5-1
be $11,407,600.

The 2019 Bonds and the associated $3,000,000 grant were used to replace approximately 8.3 miles of pipelines in Big Bear Lake and Fawnskin.

The Debt Service Budget includes principal, interest and fees for the agency’s debts as follows:

Accrual Basis Debt Service
$3.6M

USDA RD
2010 Bond
$5.0M

USDA RD
2012 Bond
$3.1M

USDA RD
2013 Bond
$1.05M
IBank Loan
$771K
CEC Loan (1)
$12 M

USDA RD
2019 Bonds TOTALS
Principal $ 74,000 $ 92,000 $ 55,000 $ 26,464 $ 75,784 $ 201,600 $ 524,848 Interest 67,889 115,005 74,931 23,722 5,655 244,722 531,924 Gross
Totals $ 141,889 $ 207,005 $ 129,931 $ 50,186 $ 81,439 $ 446,322 $ 1,056,772 Professional
Fees 1,850 2,170 2,170 2,783 -- 2,310 11,283
TOTALS $ 143,739 $ 209,175 $ 132,101 $ 52,969 $ 81,439 $ 448,632 $ 1,068,055 Debt Service Fund DRAFT
(A) (B) (C)=(B)-(A) (C)/(A)
Fund Debt Service FY 2021-22 FY 2021-22 FY 2022-23
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted Budget
Total Projected
Proposed
Budget Change % Explanation
21-85-6400 Professional Services $ 13,726 $ 20,304 $ 14,871 $ 15,646 $ 14,606 $ 11,283 $ (4,363) -27.88% Reduced fees for 1996 Bonds: Trustee,
Disclosures, and Arbitrage Calculations
21-85-6501 Principal USDA 2010 Bond 68,000 69,000 71,000 73,000 73,000 74,000 1,000 1.37% Per amortization tables 21-85-6510 Interest Expense USDA 2010 Bond 74,670 73,037 71,363 69,641 69,641 67,889 (1,752) -2.52% Per amortization tables 21-85-6511 Principal USDA 2012 Bond 82,000 85,000 87,000 90,000 90,000 92,000 2,000 2.22% Per amortization tables 21-85-6512 Interest Expense USDA 2012 Bond 124,534 122,258 119,907 117,494 117,494 115,005 (2,489) -2.12% Per amortization tables 21-85-6513 Principal USDA 2013 Bond 49,000 51,000 52,000 54,000 54,000 55,000 1,000 1.85% Per amortization tables 21-85-6514 Interest Expense USDA 2013 Bond 80,719 79,331 77,908 76,436 76,436 74,931 (1,505) -1.97% Per amortization tables 21-85-6516 Interest Expense Ibank CLEEN 17-002 27,136 26,478 25,802 25,107 25,107 23,722 (1,385) -5.52% Per amortization tables 21-85-6517 Principal Ibank CLEEN 17-002 23,789 24,432 25,091 25,769 25,769 26,464 695 2.70% Per amortization tables 21-85-6518 Principal - CEC Loan - 75,865 74,287 75,032 75,032 75,784 752 1.00% Per amortization tables 21-85-6519 Interest Expense - CEC Loan - 5,197 6,775 6,031 6,031 5,655 (376) -6.23% Per amortization tables 21-85-6520 Principal USDA 2019 Bond - - 193,300 197,500 197,500 201,600 4,100 2.08% Per amortization tables; prior budget was
based upon estimated draws; loan is fully
drawn
21-85-6521 Interest Expense USDA 2019 Bond - 31,294 165,333 247,046 231,338 244,722 (2,324) -0.94% Per amortization tables; prior budget was
based upon estimated draws; loan is fully
drawn
21-85-6596 Interest Expense 1996 Refunding Bonds 666,900 502,500 280,350 - - - - -- In-substance defeasance effective April 1,
2021 eliminated future debt service
requirements
21-85-6597 Principal 1996 Bonds 2,700,000 2,860,000 3,030,000 - - - - -- In-substance defeasance effective April 1,
2021 eliminated future debt service
requirements
21-85-6598 Amortization Expense 64,658 64,658 48,494 - - - - -- In-substance defeasance effective April 1,
2021 accelerated recognition of amortization
21-00-4640 (Gain) loss on Defeasance 272,833 -
Total $ 3,975,132 $ 4,090,354 $ 4,616,314 $ 1,072,702 $ 1,055,955 $ 1,068,055 $ (4,647) -0.43% FISCAL YEAR 2022-23
Schedule 5-2
Debt Coverage Analysis DRAFT
Fiscal Year 2022-23
Gross Revenues (excludes grant and loan proceeds) $ 11,063,140 Operations & Maintenance Expenses 7,882,256
Net Revenues $ 3,180,884
Debt Service Requirement*
1996 Bonds $ -
IBank Loan 55,926
2010 - USDA 143,225
2012 - USDA 208,383
2013 - USDA 130,975
2019 - USDA 448,300
100% Maximum Debt Service $ 986,809
120% of Maximum Debt Service $ 1,184,171
Excess Revenues $ 1,996,713
Ratio 322%
Gross Revenues less Connection Fees $ 10,263,785
Operations & Maintenance Expenses 7,882,256
Net Revenues $ 2,381,529
Excess Revenues $ 1,394,720
Ratio 241%
* CEC Promisory Note is not parity debt
100% Test
120% test
FISCAL YEAR 2022-23
Schedule 5-3
DRAFT
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27 Debt Service Payments
1996 Bonds (matures 2022) 2010 Bond (matures 2049) 2012 Bond (matures 2051) 2013 Bond (matures 2052) IBank Loan (matures 2046) CEC Loan (Matures 2029) 2019 Bonds (matures 2059) Final 1996 Bonds retired through in-substance
defeasance effective April 1, 2021, by utilizing balances available in the 1996 Bond Reserve Account.

Fiscal Year 2022-23 Schedule 5-4
6-1
Department of Water
Rehabilitation Projects Work Plan
Fund: 22
Departments: 50 and 55
In September 2018, the United States Department of Agriculture – Rural Development approved an obligation of funds for the DWP to replace up to 12 miles of aging and undersized pipelines. Phases I and II of the project were completed in late 2020. Phase III construction (final phase) is expected to be completed in the summer of 2022.

Appropriations for Phases III will be carried forward from the prior year budget. In total

8.3 miles of pipelines will be replaced with this funding from the USDA.

In January 2021, the Board adopted a 10-year Capital Improvement plan. Incorporated in that plan is the replacement of specific pipeline segments to improve fire flow and water system operation. The FY 2022/23 Budget provides $1.65 Million for the engineering and construction of approximately 1/2 mile of pipelines as prioritized in the Capital Improvement Plan.

In March 2022, the Board authorize staff to re-prioritize drilling and equipping Division Well #9. The drilling contract was award in March. Construction of the associated pumping plant is plan for FY 2022/23.

In June 2020, the DWP completed the radio-read meter installation project. This project started in October 2014 and installation was completed using in-house labor. In FY 2022/23 The DWP will replace approximately 400 old Hersey radio-read meters that had been deployed with Itron radio endpoints and then adapted to Sensus radio endpoints.

These meters are reaching end of life and their compatibility with Sensus software can be challenging.

System Rehabilitation Projects DRAFT

DEPT ACCT ACCT NAME PROJECT NAME DIRECT COST

ALLOCATED
LABOR Acct Direct Indirect Total
50 9010 Capital Outlay - Engineering Wells On-call Engineering - Wells $ 7,500 $ 856 $ 7,500 $ 856 $ 8,356 50 9015 Capital Outlay - Engineering Reservoirs - - - - - 50 9025 Capital Outlay - Other Professional Services On-call Hydrogeology 2,500 285 2,500 285 2,785 50 9250 Capital Outlay - Wells and Boosters Pump Replacements (3) 90,000 10,272 50 9250 Capital Outlay - Wells and Boosters Re locate PRV on Villa Grove 60,000 6,848 50 9250 Capital Outlay - Wells and Boosters Equip Division Well #9 850,000 97,011 1,000,000 114,131 1,114,131 50 9251 Capital Outlay Telemetry - Wells - - - - -
50 9253 Capital Outlay - Chlorine Stations - - - - -
50 9260 Capital Outlay - Reservoirs - -
50 9280 Capital Outlay - Pressure Valves - - - - -
55 9020 Capital Outlay - Engineering - Mains On-call Engineering - Mains 2,500 285 55 9020 Capital Outlay - Engineering - Mains Engineering - Design Pipeline 200,000 22,826 202,500 23,111 225,611 55 9025 Capital Outlay - Other Professional Services On-call Environmental 2,500 285 2,500 285 2,785 55 9255 Capital Outlay - Land - -
55 9255 Capital Outlay - Land - - - - -
55 9265 Capital Outlay - Mains and Services 2023 Pipeline Replacement Project 1,100,000 125,544 - 55 9265 Capital Outlay - Mains and Services Division Pipeline 350,000 39,946 1,450,000 165,490 1,615,490 55 9266 Capital Outlay - Hydrants Replace Fire Hydrants 15,516 1,771 15,516 1,771 17,287 55 9270 Capital Outlay - Meters (Replacement) 5/8' X 3/4" AccuStream w/ SmartPoint 23,760 2,712 55 9270 Capital Outlay - Meters (Replacement) 1" AccuStream w/ SmartPoint 4,579 523 55 9270 Capital Outlay - Meters (Replacement) 1 1/2" OMNI R2 9,590 1,094 55 9270 Capital Outlay - Meters (Replacement) 2" OMNI R2 13,426 1,532 55 9270 Capital Outlay - Meters (Replacement) 5/8' X 3/4" AccuStream w/ Double SmartPoint 1,562 178 55 9270 Capital Outlay - Meters (Replacement) 5/8' X 3/4" AccuStream w/ SmartPoint Cable Only 13,469 1,537 55 9270 Capital Outlay - Meters (Replacement) SmartPoint (End Point) 13,469 1,537 55 9270 Capital Outlay - Meters (Replacement) 5/8" resetter 6" 5,280 603 55 9270 Capital Outlay - Meters (Replacement) 5/8" resetter 12" 1,396 159 55 9270 Capital Outlay - Meters (Replacement) 5/8" resetter 18" 1,940 221 55 9270 Capital Outlay - Meters (Replacement) 5/8" resetter 24" 1,358 155 55 9270 Capital Outlay - Meters (Replacement) 5/8" retro setter 5,344 610 55 9270 Capital Outlay - Meters (Replacement) 1" resetter 10" 937 107 55 9270 Capital Outlay - Meters (Replacement) 1" retro setter 356 41 55 9270 Capital Outlay - Meters (Replacement) Misc. Meter Support Hardware 539 61 97,005 11,070 108,075 55 9271 Capital Outlay - Meter Boxes (Replacement) Meter Box Plastic 24,244 2,767 55 9271 Capital Outlay - Meter Boxes (Replacement) Meter Box Lid Plastic 16,162 1,845 55 9271 Capital Outlay - Meter Boxes (Replacement) Meter Box Lid Wood 5,387 615 55 9271 Capital Outlay - Meter Boxes (Replacement) Meter Box Lid Composite 9,266 1,058 55 9271 Capital Outlay - Meter Boxes (Replacement) 2" Meter Box Plastic 10,883 1,242 55 9271 Capital Outlay - Meter Boxes (Replacement) 2" Meter Box Lid Plastic 5,280 603 55 9271 Capital Outlay - Meter Boxes (Replacement) Frost Lid (sport mat) 15,624 1,783 55 9271 Capital Outlay - Meter Boxes (Replacement) Frost Lid 2" Box (sport mat) 8,620 984 55 9271 Capital Outlay - Meter Boxes (Replacement) 2" Meter Box Lid Composite 2,694 307 55 9271 Capital Outlay - Meter Boxes (Replacement) Meter Box Plastic Grade Ring 9,266 1,058 55 9271 Capital Outlay - Meter Boxes (Replacement) Frost Lid Wood Box (sport mat) 593 68 108,019 12,330 120,349 55 9295 Capital Outlay - Basic Materials Asphalt Trench Repair 100,000 11,413 100,000 11,413 111,413 TOTAL CAPITAL OUTLAY $ 2,985,540 $ 340,742 $ 2,985,540 $ 340,742 $ 3,326,282 FISCAL YEAR 2022-23 Schedule 6-2
System Rehabilitation Source of Supply/Water Production DRAFT (A) (B) (C)=(B)-(A) (C)/(A)
Fund System Rehabilitation FY 2021-22 FY 2021-22 FY 2022-23 Dept Source of Supply/Production
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted
Budget Total Projected
Proposed
Budget Change % Explanation
22-50-9010 Capital Outlay - Engineering Wells $ 98,194 $ - $ - $ 2,500 $ 490,237 $ 7,500 $ 5,000 200.00% Increase funding for on-call
services
22-50-9015 Capital Outlay - Engineering Reservoirs - - - - 17,500 - - -- 22-50-9025 Capital Outlay - Other Professional Services 11,931 - - 2,500 2,632 2,500 - 0.00% On-call services 22-50-9250 Capital Outlay - Wells and Boosters 1,781,087 368,247 110,828 290,000 390,349 1,000,000 710,000 244.83% Equip Division Well #9;
relocate PRV
22-50-9251 Capital Outlay Telemetry - Wells 57,314 188,422 19,247 - - - - -- 22-50-9253 Capital Outlay - Chlorine Stations - - - - - - - -- 22-50-9260 Capital Outlay - Reservoirs - - - - - - - -- 22-50-8222 Overhead Allocation 102,257 35,536 817 50,363 20,000 115,272 64,909 128.88% Increase in effort related to
new well and PRV
Total $ 2,050,783 $ 592,205 $ 130,892 $ 345,363 $ 920,718 $ 1,125,272 $ 779,909 225.82% FISCAL YEAR 2022-23 Schedule 6-3
System Rehabilitation Transmission and Distribution DRAFT (A) (B) (C)=(B)-(A) (C)/(A)
Fund System Rehabilitation FY 2021-22 FY 2021-22 FY 2022-23 Dept Transmission and Distribution
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted Budget
Total Projected
Proposed
Budget Change % Explanation
22-55-9020 Capital Outlay - Engineering - Mains $ 332,841 $ 660,539 $ 475,364 $ 202,500 $ 308,164 $ 202,500 $ - 0.00% 22-55-9025 Capital Outlay - Other Professional Services 86,050 50,803 45,146 2,500 2,428 2,500 - 0.00% 22-55-9265 Capital Outlay - Mains and Services 204,292 3,440,422 6,832,175 2,600,000 4,287,931 1,450,000 (1,150,000) -44.23% Decreased scope of pipeline
construction to accommodate need
for added source of supply (Division
Well #9)
22-55-9266 Capital Outlay - Hydrants 30,454 - - 14,000 7,583 15,516 1,516 10.83% 22-55-9270 Capital Outlay - Meters (Replacement) 491,063 352,583 40,547 123,524 52,674 97,005 (26,519) -21.47% Reduced funding to reflect expected
replacement activities
22-55-9271 Capital Outlay - Meter Boxes (Replacement) 125,292 98,434 82,920 101,250 33,424 108,019 6,769 6.69% 22-55-9275 Capital Outlay - Telemetry Meters - - - - - - -- 22-55-9295 Capital Outlay - Basic Materials - - - 100,000 125,969 100,000 - 0.00% 22-55-8222 Overhead Allocation 220,643 318,353 285,781 536,715 289,640 225,470 (311,245) -57.99% Based upon expected direct labor Total $ 1,490,635 $ 4,921,134 $ 7,761,933 $ 3,680,489 $ 5,107,812.57 $ 2,201,010 $ (1,479,479) -40.20% FISCAL YEAR 2022-23 Schedule 6-4
7-1
Department of Water
Capital Infrastructure – Growth Related System Improvements Work Plan
Fund: 23
Departments: 50 and 55
In FY 2022/23, provisions have been made for new connections to the system and also for miscellaneous on-call consulting services.

CAPITAL PROJECTS

GROWTH RELATED
DRAFT

DEPT ACCT ACCT NAME PROJECT NAME DIRECT COST

ALLOCATED
LABOR Acct Direct Indirect Total
50 9010 Capital Outlay - Engineering Wells/Boosters On-call Engineering - Wells/Boosters $ - $ - $ - $ - $ - 50 9025 Capital Outlay - Other Professional Services On-call Hydrogeology 4,350 1 4,350 1 4,351 50 9250 Capital Outlay - Wells and Boosters - - - - -
50 9251 Capital Outlay Telemetry - Wells - - - - -
50 9253 Capital Outlay - Chlorine Stations - - - - -
50 9255 Capital Outlay - Land - - - - -
50 9260 Capital Outlay - Reservoirs - - - - -
50 9280 Capital Outlay - Pressure Valves - - - - -
55 9020 Capital Outlay - Engineering - Mains On-call Engineering - Mains - - - - - 55 9025 Capital Outlay - Other Professional Services - - - - - 55 9255 Capital Outlay - Land - - - - -
55 9265 Capital Outlay - Mains and Services - - - - -
55 9266 Capital Outlay - Hydrants - - - - -
55 9270 Capital Outlay - Meters (New Connections) 1" meter 9,461 2 9,461 2 9,463 55 9271 Capital Outlay - Meter Boxes (New Connections) Meter Box Plastic 3,520 - 55 9271 Capital Outlay - Meter Boxes (New Connections) Meter Box Lid Plastic 1,080 - 55 9271 Capital Outlay - Meter Boxes (New Connections) Frost Lid 1" sport mat 920 - 5,520 - 5,520 55 9272 Capital Outlay - Service Lines (New Connections) Services 16,000 3 16,000 3 16,003 55 9275 Capital Outlay - Telemetry Meters - - - - -
55 9299 Capital Outlay - Developer Reimbursement - - - - Total $ 35,331 $ 6 $ 35,331 $ 6 $ 35,337
FISCAL YEAR 2022-23
Schedule 7-2
Capital Facilities - Growth Related Production DRAFT
(A) (B) (C)=(B)-(A) (C)/(A)
Fund Capital Facilities - Growth Related FY 2021-22 FY 2021-22 FY 2022-23 Dept Source of Supply/Production
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted
Budget
Total Projected
Proposed
Budget Change % Explanation
23-50-9010 Capital Outlay - Engineering Wells/Boosters $ - $ - $ - $ - $ - $ - $ - -- 23-50-9025 Capital Outlay - Other Professional Services 57,094 - 97,357 3,700 1,850 4,350 650 17.57% On-call services: TRT/GSP
meetings
23-50-9250 Capital Outlay - Wells and Boosters - - - - - - - -- 23-50-9251 Capital Outlay Telemetry - Wells - - - - - - - -- 23-50-9253 Capital Outlay - Chlorine Stations - - - - - - - -- 23-50-9255 Capital Outlay - Land - - - - - - - --
23-50-9260 Capital Outlay - Reservoirs - - - - - - - -- 23-50-8223 Overhead Allocation - - 11,557 632 632 1 (631) -99.93% Total $ 57,094 $ - $ 108,914 $ 4,332 $ 2,482 $ 4,351 $ 19 0.43% FISCAL YEAR 2022-23 Schedule 7-3
Capital Facilities - Growth Related Transmission and Distribution DRAFT (A) (B) (C)=(B)-(A) (C)/(A)
Fund Capital Facilities - Growth Related FY 2021-22 FY 2021-22 FY 2022-23 Dept Transmission and Distribution
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted
Budget Total Projected
Proposed
Budget Change % Explanation
23-55-9020 Capital Outlay - Engineering - Mains $ - $ 20,537 $ - $ - $ - $ - $ - -- 23-55-9025 Capital Outlay - Other Professional Services - 6,619 - - - - - -- 23-55-9255 Capital Outlay - Land - - - - - - - --
23-55-9265 Capital Outlay - Mains and Services - 222,600 - - - - - -- 23-55-9266 Capital Outlay - Hydrants - - - - - - - --
23-55-9270 Capital Outlay - Meters (New Connections) 11,564 10,469 12,270 9,461 29,748 9,461 - 0.00% Assumes 40 new connections 23-55-9271 Capital Outlay - Meter Boxes (New Connections) 5,860 5,892 7,333 5,520 12,221 5,520 - 0.00% Assumes 40 new connections 23-55-9272 Capital Outlay - Services (New Connections) 12,345 14,755 12,837 16,000 50,178 16,000 - 0.00% Assumes 40 new connections 23-55-9275 Capital Outlay - Telemetry Meters - - - - - - - -- 23-55-9295 Capital Outlay - Basic Materials - - - - - - - -- 23-55-9299 Capital Outlay - Developer Reimbursement - - - - - - - -- 23-55-8223 Overhead Allocation 53,675 61,122 27,072 5,289 36,785 6 (5,283) -99.88% Assumes 40 new connections Total $ 83,444 $ 341,994 $ 59,512 $ 36,270 $ 128,932 $ 30,987 $ (5,283) -14.57% FISCAL YEAR 2022-23 Schedule 7-4
8-1
Department of Water
Bear Valley Basin Sustainability Fund – Growth Related Source of Supply Work Plan
Fund: 30
Departments: 50 and 98
In 2017, the DWP became a member of a newly-formed Joint Powers Agency to comply with the Sustainable Groundwater Management Act (SGMA). The Bear Valley Basin Groundwater Sustainability Agency (BVBGSA) is composed of the following member agencies: Big Bear Area Regional Wastewater Agency (BBARWA), Big Bear City Community Services District, and Big Bear Municipal Water District, and the DWP.

BVBGSA’s four-member board agreed upon cost sharing among the members depending upon the nature of the spending.

In FY 2018/19, the Board of Commissioners, and the boards of the other member agencies, authorized funding in support of the Bear Valley Groundwater Sustainability Project, now known as Replenish Big Bear. Replenish Big Bear is a project that is intended to transfer up to 2,000 acre-feet of water to Big Bear Lake where it will restore habitat and be available for groundwater recharge when needed. The project is currently in preliminary design stages and regulatory review. BBARWA is the lead agency for the project. BBARWA has been awarded approximately $7,700,000 in grants for the project.

In FY 2019/20, additional funding was authorized in support of Replenish Big Bear. In January 2022, additional funding of $100,000 was authorized for the project. Prior appropriations are expected to be carried forward to FY 2022/23. No additional appropriations were agreed to by BVBGSA or its member agencies for FY 2022/23.

Spending for FY 2022/23 is limited to administrative costs such as bank and legal fees.

Danielle D. McGee
Chief Financial Officer
BVB Sustainbility Fund Expenditure Summary DRAFT
(A) (B) (C)=(B)-(A) (C)/(A)
Fund Sustainability Agency and Replenish Big Bear FY 2021-22 FY 2021-22 FY 2022-23 FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted
Budget
Total Projected
Proposed
Budget Change % Explanation
Administrative and General Expenses $ 2,864 $ 3,853 $ 4,532 $ 4,020 $ 6,197 $ 5,582 $ 1,562 38.86% Audit fees omitted from prior
budget; add insurance and
memberships
Sustainability - Source of Supply 148,633 168,943 94,268 - 27,956 - - -- Replenish Big Bear project has
encumbrances from FY 18-19
and FY 19-20 that will
carryforward to FY 21/22; no
new funding is being requested
at this stage
Total $ 151,497 $ 172,796 $ 98,800 $ 4,020 $ 34,153 $ 5,582 $ 1,562 38.86% FISCAL YEAR 2022-23 Schedule 8-2
BVB Sustainability General and Adminstrative DRAFT
(A) (B) (C)=(B)-(A) (C)/(A)
Fund Sustainability Agency and Replenish Big Bear FY 2021-22 FY 2021-22 FY 2022-23 Dept Administration
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted
Budget Total Projected
Proposed
Budget Change % Explanation
30-98-6114 Office Supplies $ 63 $ - $ - $ - $ - $ - - -- No supplies expected for FY
21/22
30-98-6315 Computers and Software 400 - - - - - --
30-98-6335 Bank Fees and Misc Fees 1,095 1,227 826 1,020 758 840 (180) -17.65% 1/4 Share of annual bank fees 30-98-6480 Professional Services - Audit 975 978 997 - 1,038 1,200 1,200 -- 1/4 share of expected audit fees
(omitted from FY 21/22 Budget)
30-98-6486 Legal Fees - GSA 731 1,221 2,707 3,000 3,860 3,000 - 0.00% 1/4 share of expected legal fees 30-98-6487 Other Expenses - GSA - 2 - - - - --
30-98-6910 Advertising 27 - - - - - --
30-98-6386 Insurance 422 422 422 --
1/4 share of expected ACWA
JPIA Insurance
30-98-6927 Memberships 119 120 120 --
1/4 share of expected ACWA
Membership
Total $ 2,864 $3,853 $ 4,532 $ 4,020 $ 6,197 $ 5,582 $ 1,562 38.86% FISCAL YEAR 2022-23 Schedule 8-3
BVB Sustainability Fund Source of Supply DRAFT
(A) (B) (C)=(B)-(A) (C)/(A)
Fund Sustainability Agency and Replenish Big Bear FY 2021-22 FY 2021-22 FY 2022-23 Dept Source of Supply/Production
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted
Budget Total Projected
Proposed
Budget Change % Explanation
30-50-9010 Capital Outlay - Source of Supply Engineering $ - $ - $ - $ - $ - $ - $ - -- 30-50-9025 Capital Outlay - Other Professional Services 148,633 168,943 94,268 - 27,956 - - -- Spending is appropriated
through carry forward from prior
year
30-50-9250 Capital Outlay - Source of Supply - - - - - - - -- Total $ 148,633 $ 168,943 $ 94,268 $ - $ 27,956 $ - $ - -- FISCAL YEAR 2022-23 Schedule 8-4
9-1
Department of Water
Department: Source of Supply/Water Production
Fund: 20
Department: 50
The Source of Supply/Water Production Department is responsible for the quantity and quality of the DWP’s potable water supply. The Department must take daily, weekly, monthly, and yearly water quality samples. The Department must constantly maintain and service all our equipment, including well pumps and motors, chlorinators, treatment plants, and the interior and exterior condition of our many facilities. The Department also continually monitors ground water conditions throughout the valley and submits this information, as required, to the Department of Water Resources to comply with the California Statewide Groundwater Elevation Monitoring (CASGEM) Program. The Department provides monthly water production data to the Conservation Department to assist with monthly water efficiency related reporting. The Department also operates and maintains the Division Solar Field, strategically running these wells in order to maximize the energy benefit. The Department maximizes gravity well production to minimize water production power costs. In 2022, we will be equipping our new Division #9 production well that will be incorporated in the Division Solar Field allowing the DWP to use the maximum power produced by solar. The SOS Department will assume that we will have to replace three pumping units due to age and usage.

The Source of Supply Department is staffed with a Production Supervisor and three Water Production Technicians.

Jason Hall
Water Production Supervisor
Operations Maintenance Source of Supply/Water Production DRAFT (A) (B) (C)=(B)-(A) (C)/(A)
Fund: Operations and Maintenance FY 2021-22 FY 2021-22 FY 2022-23 Dept: Source of Supply/Production
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted Budget
Total Projected
Proposed
Budget Change % Explanation
20-50-6010 Salaries $ 278,688 $ 243,861 $ 277,072 $ 319,709 $ 309,457 $ 356,219 $ 36,510 11.42% COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020 compensation
study; assumes 4% COLA in February
2023
20-50-6013 Salaries - Disability 263 - - - - - - --
20-50-6020 Salaries - Overtime 31,272 20,367 20,350 21,852 21,712 22,184 332 1.52% COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020 compensation
study; assumes 4% COLA in February
2023; overtime hours based upon
current trends
20-50-6040 Leave Provision 27,722 30,996 26,612 10,311 27,045 11,530 1,219 11.82% COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020 compensation
study; assumes 4% COLA in February
2023; method for calculating leave
accrual was modified to reflect average
department unused annual leave
20-50-6080 Direct Benefits - Cafeteria 19,846 19,019 19,846 19,846 20,938 19,846 - 0.00% 20-50-6081 Payroll Taxes 6,041 4,689 6,855 6,579 6,815 7,182 603 9.17% COLA moved from July to February.

4.071% COLA implemented 2/1/22
Phase 2 implementation of 2020
compensation study; assumes 4%
COLA in February 2023
20-50-6082 Direct Benefits 4,051 3,796 3,957 3,690 3,858 4,090 400 10.84% New certifications earned by water
production staff
20-50-6083 Retirement Benefits 121,908 139,434 133,166 147,076 150,011 152,636 5,560 3.78% Phase 2 implementation of 2020
compensation study; assumes 4%
COLA in February; offset by reduction
in SBCERA rates of approximately 3%
20-50-6084 Health and Wellness 41,098 44,184 44,891 48,081 50,890 51,111 3,030 6.30% Assumes medical increase 8%; Dental=
6%; Vision =8%; Life=0%
20-50-6088 ER match 457 61 2,950 3,263 3,542 3,613 3,905 363 10.26% Phase 2 implementation of 2020
compensation study; assumes 4%
COLA in February
20-50-6090 Disaster Labor - 12,825 8,114 - 8,335 - - -- 20-50-5175 Chemicals/Filter Material 15,046 20,118 16,649 31,080 23,587 29,070 (2,010) -6.47% 20-50-5550 Utilities - Gas 1,487 1,487 1,487 1,488 3,307 1,487 (1) -0.06% 20-50-5560 Utilities - Electric 558,085 409,046 499,385 434,586 498,825 523,767 89,181 20.52% BVES implemented an increase in Feb
2021 of approximatley 28% and
another 4% in Feb 2022. The adopted
budget for FY 21-22 did not
incorporate these increases.

Production (electrical consumption) is
projected to be flat for FY 22-23
20-50-6232 Maintenance - Pump Equip 12,583 19,131 6,428 23,000 24,483 16,500 (6,500) -28.26% Based upon projected needs 20-50-6235 Maintenance - Pressure Valves 16,839 29,569 24,194 27,900 28,068 28,000 100 0.36% 20-50-6240 Maintenance - Wells 20,548 29,636 23,803 35,000 16,697 33,400 (1,600) -4.57% Based upon current trends and
increases in cost of materials
20-50-6242 Maintenance - Reservoirs 9,782 11,263 24,950 5,000 2,500 5,000 - 0.00% 20-50-6245 Maintenance - Telemetry 17,951 28,177 14,767 12,000 16,972 16,000 4,000 33.33% Based upon current trends and
increases in cost of materials
20-50-6275 Maintenance - Water Treatment 6,782 12,182 20,827 17,000 17,521 19,800 2,800 16.47% Based upon current trends and
increases in cost of materials
20-50-6315 Computers and Software - 3,251 83 - - 2,500 2,500 -- Scheduled replacements - 3-year cycle 20-50-6366 Licenses & Permits 1,950 2,000 1,900 2,250 2,250 2,250 - 0.00% 20-50-6370 Rent/Lease Expense 25,154 25,413 26,923 15,575 1,043 15,595 20 0.13% 20-50-6400 Professional Services 23,323 27,760 25,583 22,500 18,034 27,200 4,700 20.89% Increase testing Lake William for well
blending project
20-50-6920 Telephone 3,723 4,319 4,535 4,812 4,564 4,692 (120) -2.49% Sub-total $ 1,244,203 $ 1,145,473 $ 1,235,640 $ 1,212,877 $ 1,260,525 $ 1,353,965 $ 141,088 11.63% 20-50-8191 Transfer out to Overhead Pool (18,107) (9,400) (2,554) (25,869) (5,000) (4,804) 21,065 -81.43% Based upon current trends Total After Capitalization $ 1,226,096 $ 1,136,073 $ 1,233,086 $ 1,187,008 $ 1,255,525 $ 1,349,160 $ 162,150 13.66% FISCAL YEAR 2022-23 Schedule 9-2
9-3
Department of Water
Department: Conservation/Public Information
Fund: 20
Department: 51
The DWP manages water demand and loss by promoting water-use efficiency programs, as well as crafting and enforcing policies that prohibit water waste. The Department frequently takes a prominent role in data gathering, writing and editing multiyear planning documents related to water management, efficiency and conservation. To manage water loss, department staff spends considerable time notifying and working with customers to address the sources of such loss. Thorough planning, implementation, tracking and reporting on water use efficiency programs, policies and outcomes are a necessity. Frequent changes in state legislation require continuous research, review and application.

The Department is responsible for monthly reporting to the State of California and various annual reports to affiliate water organizations as well as crisis communications, media relations, public presentations, and special events. Additional activities include composing policies and reports, marketing, website maintenance, conducting residential and commercial consultations and inspections, managing conservation related grant funding, educating customers about water use regulations, processing rebates, and working with local commercial customers to increase irrigation efficiency.

As approved in the Water Conservation Management Plan in 2019, this fiscal year budget incorporates new commercial and institutional incentives that were initially targeted for introduction in fiscal year 2021/22.

The Conservation/Public Information Department staff consists of a Water Conservation/Communications Supervisor and a Water Conservation Specialist.

Water Conservation/Communications Supervisor
Operations Maintenance Conservation/Public Information DRAFT (A) (B) (C)=(B)-(A) (C)/(A)
Fund Operations and Maintenance FY 2021-22 FY 2021-22 FY 2022-23 Dept Conservation/Public Information
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted Budget
Total Projected
Proposed
Budget Change % Explanation
20-51-6010 Salaries $ 105,882 $ 112,269 $ 121,111 $ 141,078 $ 113,881 $ 148,476 $ 7,398 5.24% COLA moved from July to
February. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020
compensation study; assumes
4% COLA in February 2023
20-51-6020 Salaries - Overtime - 31 - - - - --
20-51-6030 Wages Part-Time 1,808 - - - - - --
20-51-6040 Leave Provision 7,140 10,007 10,065 - 3,983 - - -- COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020
compensation study; assumes
4% COLA in February 2023;
method for calculating leave
accrual was modified to reflect
average department unused
annual leave
20-51-6080 Direct Benefits - Cafeteria 19,846 19,019 19,846 19,846 13,231 - (19,846) -100.00% New exempt employees no
longer receive cafeteria
allowance.
20-51-6081 Payroll Taxes 2,413 2,395 2,687 3,159 2,811 3,123 (36) -1.13% 20-51-6082 Direct Benefits 695 1,053 500 1,000 500 - (1,000) -100.00% New hires have not yet earned
certification bonus
20-51-6083 Retirement Benefits 52,031 56,445 55,969 64,145 54,891 60,544 (3,601) -5.61% Turnover in department
reduces base wages; SBCERA
rates reduced from prior year,
approximately 3%; new
supervisor hired tier 2 pension
status
20-51-6084 Health and Wellness 22,954 26,968 7,026 7,280 6,871 31,097 23,817 327.18% Assumes medical iincrease 8%;
Dental= 6%; Vision =8%;
Life=0%; estimated benefits for
vacant conservation specialist
position; new supervisor does
not received cafeteria,
effective increase $3,971
20-51-6086 Retirement Benefits Temp Emp 68 - - - - - - -- 20-51-6088 ER Match 457 24 1,242 1,308 1,413 1,266 1,447 34 2.40% 20-51-6090 Disaster Labor 4,799 1,939 - 1,606 -
20-51-6110 Supplies 4,753 3,258 5,792 5,990 4,173 6,687 697 11.64% 20-51-6114 Office Supplies - (65) - - - - - --
20-51-6150 Demand Offset Program 21,700 22,587 17,175 45,550 26,184 45,600 50 0.11% 20-51-6315 Computer Equipment and Software - 1,050 3,256 - - 1,008 1,008 -- Subscription based software 20-51-6400 Professional Services - - - 1,000 3,800 160 (840) -84.00% 20-51-6420 Professional Services - Data 3,880 4,074 4,278 4,925 6,004 9,675 4,750 96.45% Added Chatbot to website 20-51-6910 Advertising 11,000 11,365 14,877 16,695 18,676 16,695 - 0.00% 20-51-6920 Telephone 595 1,025 1,210 960 1,040 1,200 240 25.00% Price adjustment; previously
under budgeted
20-51-6930 Special Dept Expense 4,858 1,977 2,476 15,450 11,912 15,327 (123) -0.80% 20-51-6970 Printing 1,853 1,410 2,620 4,440 1,700 4,640 200 4.50% Sub-total $ 261,500 $ 280,909 $ 272,135 $ 332,931 $ 272,529 $ 345,679 $ 12,748 3.83% 20-51-8191 Transfer Out to Overhead Pool - (7,598) - - - - -- Total After Capitalization $ 261,500 $ 280,909 $ 264,537 $ 332,931 $ 272,529 $ 345,679 $ 12,748 3.83% FISCAL YEAR 2022-23
Schedule 9-4
9-5
Department of Water
Department: Transmission & Distribution
Fund: 20
Department: 55
The Transmission & Distribution (T&D) Department’s main duty is to maintain and repair the transmission and distribution system. T&D also performs in-house underground construction projects, new water service installations, snow removal, grading, screening/hauling of materials, facilities/vehicle maintenance, hydrant/valve programs, hydrant flow testing, supports mainline replacement projects, supports the Production/Customer Field Services Department’s special projects, and responds to underground service alerts.

This fiscal year, T&D will continue to support pipeline replacement projects with inspection and repairs. T&D will also focus on valve exercising & hydrant program.

Additionally, T&D will install a new pressure relief valve station in Sugarloaf.

The Department is staffed by the Water Distribution Supervisor, two Senior Utility Technicians, four Utility Technicians, and one temporary laborer.

Jason Beck
Water Distribution Supervisor

OPERATIONS AND MAINTENANCE TRANSMISSION AND DISTRIBUTION DRAFT (A) (B) (C)=(B)-(A) (C)/(A)
Fund Operations and Maintenance FY 2021-22 FY 2021-22 FY 2022-23 Dept Transmission and Distribution
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted
Budget Total Projected
Proposed
Budget Change % Explanation
20-55-6010 Salaries $ 378,510 $ 411,364 $ 433,379 $ 512,037 $ 428,256 $ 542,681 $ 30,644 5.98% COLA moved from July to February.

4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA
in February 2023
20-55-6013 Salaries - Disability 210 - - - - - - --
20-55-6020 Salaries - Overtime 19,183 28,564 46,494 36,201 62,171 57,217 21,016 58.06% COLA moved from July to February.

4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA
in February; overtime hours based upon
current trends
20-55-6030 Wages Part-Time 11,670 19,704 21,773 19,240 16,928 21,147 1,907 9.91% COLA moved from July to February.

4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA
in February
20-55-6040 Leave Provision 36,093 37,105 37,790 - 42,977 12,032 12,032 -- COLA moved from July 2022 to February
2022. 4.071% COLA implemented
2/1/22; Phase 2 implementation of 2020
compensation study; assumes 4% COLA
in February 2023; method for calculating
leave accrual was modified to reflect
average department unused annual leave
20-55-6080 Direct Benefits - Cafeteria 19,846 19,019 19,846 19,846 827 - (19,846) -100.00% New exempt employees do not receive
receive cafeteria allowance.
20-55-6081 Payroll Taxes 9,138 9,557 10,419 11,283 11,686 11,810 526 4.67% COLA moved from July to February.

4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA
in February; increased overtime
20-55-6082 Direct Benefits 5,829 4,867 4,500 4,800 3,600 4,200 (600) -12.50% Based upon current certificates earned 20-55-6083 Retirement Benefits 197,372 191,433 194,016 228,971 199,947 212,320 (16,651) -7.27% SBCERA rates reduced from prior year
and turnover in department reduced
pensionable compensation
20-55-6084 Health and Wellness 57,683 64,877 79,683 82,959 91,853 106,980 24,021 28.95% Assumes medical increase 8%; Dental=
6%; Vision =8%; Life=0%; new supervisor
does not receive cafeteria; effective
increase is $4,175
20-55-6086 Retirement Benefits Temp Emp 467 774 948 541 736 585 44 8.11% Phase 2 implementation of 2020
compensation study; assumes 4% COLA
in February
20-55-6088 ER Match 457 72 4,503 5,247 5,473 5,191 6,041 567 10.37% Phase 2 implementation of 2020
compensation study; assumes 4% COLA
in February
20-55-6090 Disaster Labor 15,233 9,126 - 16,316 - - --
20-55-6140 Basic Materials 72,765 58,943 20,952 42,343 32,549 42,793 450 1.06% 20-55-6141 Change in inventory 72,797 66,752 58,478 - (16,778) - - -- 20-55-6215 Maintenance - Hydrants 2,286 6,366 14,502 11,757 8,348 11,757 - 0.00% 20-55-6250 Maintenance - Mains And Svcs 47,669 43,904 62,732 64,772 57,954 82,609 17,837 27.54% Material cost increase 20-55-6315 Computer Equipment & Software - 252 3,391 - - 1,200 1,200 -- iPad for Crew 3 20-55-6375 Rents And Leases - Equipment - 343 52 - - - - -- 20-55-6920 Telephone 1,368 1,370 1,356 1,440 1,404 1,920 480 33.33% Additional iPad Sub-total $ 932,958 $ 984,930 $ 1,024,684 $ 1,041,663 $ 963,965 $ 1,115,292 $ 73,629 7.07% 20-55-8191 Transfer Out to Overhead Pool (113,388) (132,363) (93,896) (155,290) (119,285) (73,249) 82,041 -52.83% Decrease in scope and complexity of
construction projects
Total After Capitalization $ 819,570 $ 852,567 $ 930,788 $ 886,373 $ 844,680 $ 1,042,044 $ 155,670 17.56% Fiscal Year 2022-23 Schedule 9-6
9-7
Department of Water
Department: Customer Field Service
Fund: 20
Department: 95
The Customer Field Service Department (Meter Department) duties include meter reading, meter maintenance, troubleshooting, turn-on/off, lock-off/unlocks, door tags, check reads, and significant leak investigations. During Calendar year 2021, 2,749 customer leaks were detected. The Department will continue to maintain the Sensus radio read meters. With the completion of the Radio Meter Program, the Department will focus on replacing outdated Hersey Radio Meters and work to improve water meter radio communication signals throughout the Service Area. The Department will be implementing the new Cityworks program.

The Customer Field Service Department is currently staffed with a Customer Field Supervisor, five Water Meter Technicians, and one temporary laborer.

John Gross
Customer Field Supervisor
Operations and Maintenance Customer Field Services DRAFT (A) (B) (C)=(B)-(A) (C)/(A)
Fund Operations and Maintenance FY 2021-22 FY 2021-22 FY 2022-23 Dept Customer Field Service
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted
Budget Total Projected
Proposed
Budget Change % Explanation
20-95-6010 Salaries $ 350,964 $ 342,599 $ 373,711 $ 442,105 $ 410,657 $ 492,037 $ 49,932 11.29% COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020
compensation study; assumes 4%
COLA in February 2023
20-95-6020 Salaries - Overtime 39,970 32,457 26,657 22,914 25,597 29,009 6,095 26.60% COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020
compensation study; assumes 4%
COLA in February 2023;
reallocation of overtime from
other departments based upon
current trends
20-95-6030 Wages Part-Time 24,794 19,058 20,550 19,240 5,002 21,147 1,907 9.91% COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020
compensation study; assumes 4%
COLA in February 2023
20-95-6040 Leave Provision 30,994 30,561 37,570 1,759 30,280 8,555 6,796 386.28% COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020
compensation study; assumes 4%
COLA in February 2023; method
for calculating leave accrual was
modified to reflect average
department unused annual leave
20-95-6080 Direct Benefits - Cafeteria 19,846 19,019 19,846 19,846 20,938 19,846 - 0.00% 20-95-6081 Payroll Taxes 8,327 8,135 8,680 9,446 9,118 10,362 916 9.70% COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020
compensation study; assumes 4%
COLA in February 2023
20-95-6082 Direct Benefits 5,374 5,252 4,335 4,400 4,300 4,300 (100) -2.27% 20-95-6083 Retirement Benefits 157,024 165,814 172,530 194,282 200,225 210,213 15,931 8.20% COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020
compensation study; assumes 4%
COLA in February 2023
20-95-6084 Health and Wellness 82,341 76,487 74,975 73,872 79,043 81,030 7,158 9.69% Assumes medical increase 8%;
Dental= 6%; Vision =8%; Life=0%
20-95-6086 Retirement Benefits Temp Emp 967 740 860 541 94 585 44 8.11% 20-95-6088 ER Match 457 93 4,179 4,447 4,698 4,790 5,302 604 12.86% COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020
compensation study; assumes 4%
COLA in February 2023
20-95-6090 Disaster Labor 15,376 11,672 - 12,835 - - -- 20-95-6256 Maintenance - Meters 6,077 23,953 22,364 30,920 10,604 34,220 3,300 10.67% Expected increases in material
costs
20-95-6258 Maintenance-Hardware/Software 28,175 29,547 37,566 30,187 30,324 30,644 457 1.51% 20-95-6315 Computer Equipment and Software - 1,619 42 2,500 2,736 1,250 (1,250) -50.00% Computers are replaced on a 3-
year cycle
20-95-6920 Telephone 3,649 3,628 3,640 4,800 4,120 4,800 - 0.00% Sub-total $ 758,595 $ 778,424 $ 819,445 $ 861,510 $ 850,663 $ 953,300 $ 91,790 10.65% 20-95-8191 Transfer out to Overhead Pool (104,861) (83,735) (37,570) (88,809) (13,893) (48,442) 40,367 -45.45% Based upon current trends Total After Capitalization $ 653,734 $ 694,689 $ 781,875 $ 772,701 $ 836,770 $ 904,858 $ 132,157 17.10% FISCAL YEAR 2022-23
Schedule 9-8
9-9
Department of Water
Department: Water Operations
Fund: 20
Department: 59
The Water Operations Department captures costs that are related to general field operations such as fuel, uniform services, certifications, permits/licenses, vehicle maintenance, backflow prevention compliance, and more.

In FY 2022/23, the staff of Water Operations will be focused on supporting the general operations and maintenance of the water facilities, construction management, interagency coordination, line locating and more. The Water Operations Department is also responsible for backflow prevention, construction observation of capital improvement projects and material inventory. Water Operations inputs and maintains data for ESRI GIS software for the water system atlas maps. Other objectives include continuing support for the 2018 USDA Pipeline Replacement Project – Phase III, and the implementation of Cityworks.

Staffing for the Water Operations Department includes the Water Superintendent, Senior Water Operations Technician, Senior Purchaser/Construction Inspector, and the Utility Data Specialist.

Danny Ent
Water Superintendent
Operations and Maintenance Water Operations DRAFT
(A) (B) (C)=(B)-(A) (C)/(A)
Fund Operations and Maintenance FY 2021-22 FY 2021-22 FY 2022-23 Dept Water Operations
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted
Budget Total Projected
Proposed
Budget Change % Explanation
20-59-6010 Salaries $ 299,511 $ 304,433 $ 273,581 $ 343,783 $ 319,684 376,612 $ 32,829 9.55% COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020 compensation
study; assumes 4% COLA in February
2023
20-59-6020 Overtime 15,403 15,866 20,988 21,751 13,622 17,636 (4,115) -18.92% Estimate inspection overtime reduced
due to reduction in scope of pipeline
projects for FY 22/23
20-59-6040 Leave Provision 30,491 31,281 33,212 3,335 15,050 - (3,335) -100.01% COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020 compensation
study; assumes 4% COLA in February
2023; method for calculating leave
accrual was modified to reflect average
department unused annual leave
20-59-6080 Direct Benefits -Cafeteria 19,846 19,019 19,846 19,846 22,658 19,846 - 0.00% 20-59-6081 Payroll Taxes 6,298 6,277 7,167 6,919 7,965 7,295 376 5.43% 20-59-6082 Direct Benefits 3,805 5,453 2,500 2,500 3,000 2,600 100 4.00% 20-59-6083 Retirement Benefits 138,559 140,810 135,087 159,686 160,924 158,655 (1,031) -0.65% 20-59-6084 Health and Wellness 43,563 46,165 44,517 60,497 40,294 51,238 (9,259) -15.30% Assumes medical increase 8%; Dental=
6%; Vision =8%; Life=0%; prior year
budget estimated benefits for vacant
position were greater than that of the
employee placed in the position
20-59-6088 ER match 457 63 3,370 4,025 3,703 3,786 3,861 158 4.27% COLA moved from July 2022 to
February 2022. 4.071% COLA
implemented 2/1/22; Phase 2
implementation of 2020 compensation
study; assumes 4% COLA in February
2023
20-59-6090 Disaster Labor - 11,600 2,570 - 13,724 - - -- 20-59-6114 Office Supplies 2,687 422 1,536 1,200 1,359 1,200 - 0.00% 20-59-6130 Safety Supplies 6,685 8,519 5,991 13,152 27,234 11,800 (1,352) -10.28% 20-59-6140 Basic Materials - - 97,775 - - - - --
20-59-6180 Small Tools 17,593 18,886 27,494 27,000 25,645 24,600 (2,400) -8.89% 20-59-6225 Maintenance - Atlas Maps - - 73 - - - - --
20-59-6258 Maintenance - Hardware Software 48,825 9,599 16,180 26,775 28,656 38,129 11,354 42.41% ESRI for iPads added to facilitiate
mobile workforce; provided funding for
on-call services for Cityworks postdeployment customization 20-59-6286 Vehicle Maintenance 19,155 33,259 20,968 30,000 31,825 33,000 3,000 10.00% 20-59-6315 Computer Equipment and Software 675 6,862 2,640 3,900 1,921 5,000 1,100 28.21% Scheduled replacements 20-59-6329 Communications - Radio 1,100 199 1,339 3,360 4,761 3,540 180 5.36% 20-59-6330 Contractual Services (1,146) 1,205 650 657 - 673 16 2.44% 20-59-6336 Medical Exams 1,250 641 1,898 1,860 635 1,980 120 6.45% 20-59-6338 Clothing And Personal Equip 1,775 1,828 5,464 10,940 6,910 11,100 160 1.46% 20-59-6339 Laundry 15,103 17,903 17,480 19,800 18,428 19,800 - 0.00% 20-59-6355 Travel-Conferences And Meetings 8,355 2,784 - 21,960 7,682 19,500 (2,460) -11.20% 20-59-6360 Automotive Expense 22,521 16,885 26,111 33,000 34,669 32,200 (800) -2.42% 20-59-6362 Fuel 54,626 56,403 50,334 48,000 56,310 60,000 12,000 25.00% Based upon current inflationary trends 20-59-6366 Licenses & Permits 50,393 55,090 59,311 62,950 28,767 70,415 7,465 11.86% Increase in Water System license fees
SWRCB
20-59-6398 Accidents And Damage 42,450 (19,100) 5,424 7,200 7,399 7,200 - 0.00% 20-59-6400 Professional Services 5,046 1,603 9,010 4,000 - - (4,000) -100.00% 20-59-6920 Telephone 3,345 3,511 3,346 3,540 3,134 4,080 540 15.25% 20-59-6926 Education / Training 12,757 1,329 2,780 21,630 9,340 21,830 200 0.92% 20-59-6930 Special Department Expense 318 379 - - 203 - - -- 20-59-6970 Printing 63 1,241 1,279 1,600 1,257 1,600 - 0.00% Sub-total $ 871,115 $ 803,722 $ 900,576 $ 964,544 $ 896,842 $ 1,005,390 $ 40,846 4.23% 20-59-8191 Transfer Out to Overhead Pool (41,896) (82,490) (107,841) (218,044) (100,000) (128,381) 89,663 -41.1% Decrease in scope and complexity of
construction projects
Total After Capitalization $ 829,219 $ 721,232 $ 792,735 $ 746,500 $ 796,842 $ 877,009 $ 130,509 17.5% FISCAL YEAR 2022-23
Schedule 9-10
9-11
Department of Water
Department: Customer Accounts
Fund: 20
Department: 90
The Customer Accounts Department provides customer service for over 15,850 water connections. The Department consists of the Customer Service Section and the Accounting Section and provides customer service, billing, daily deposits, accounts payable, payroll, inventory management, radio read meter monitoring, leak detection, and general accounting services.

The Customer Service Section is staffed with a Customer Service Supervisor, one Senior Customer Service Representative, and three Customer Service Representatives.

The Customer Service Section performs a variety of clerical duties, including but not limited to, responding to customers’ inquiries, including requests for new service, processing the mail and all cash receipts, creating field tickets, generating delinquency lists, working closely with the Conservation Department and the Accounting Section, and implementing the various programs offered by the DWP.

They provide telephone and email support, offer support to all departments, monitor the two-way radio, and dispatch customer service requests to Customer Field Service.

The Accounting Section is staffed with an Accounting Supervisor, a Utility Billing Specialist, an Accounting Assistant and an Accounting Specialist.

The Accounting Section includes billing, accounts payable, payroll, inventory management, and general accounting functions. The Utility Billing Specialist works closely with all other departments by processing meter reads, scheduling meter reading and field activities, inputting meter exchanges, opening and closing customer accounts, processing bills for utility services, and providing backup support to Customer Service as needed. The Accounting Assistant processes purchase orders and accounts payable, inputs journal entries, and provides backup support to the Utility Billing Specialist. The Accounting Specialist is expected perform a range of functions including journal entry preparation, reconciliations, payroll and asset accounting support. The Accounting Supervisor performs a variety of tasks, including but not limited to, supervision of the Utility Billing Specialist, the Accounting Assistant and the Accounting Specialist, providing general accounting support, processing payroll, and inventory management.

In FY 2022/23, the Customer Accounts Department will focus primarily on implementing our new software which will include a new inventory management system as well as mobile service/work orders, and documenting procedures for the new software. The new software will include a barcode scanning system for inventory which will allow us to increase the efficiency and accuracy of inventory management. The Mobile Work Order module will allow the field to receive and provide real time data/ information from/to the office staff and create/complete service orders in the field. The department will continue to utilize the Tyler Content Management module to scan documents into the software to allow easy access to necessary documents. The department will continue to focus on ways to increase efficiency by use of new technology and simplifying processes without compromising controls.

Kari Kurtz, Accounting Supervisor
Kelle Barrette, Customer Service Supervisor
Operations and Maintenance Customer Accounts DRAFT
(A) (B) (C)=(B)-(A) (C)/(A)
Fund Operations and Maintenance FY 2021-22 FY 2021-22 FY 2022-23 Dept Customer Accounts
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted Budget
Total Projected
Proposed
Budget Change % Explanation
20-90-6010 Salaries $ 460,154 $ 485,902 $ 480,711 $ 566,467 $ 530,362 $ 642,102 $ 75,635 13.35% COLA moved from July 2022 to February
2022. 4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA in
February 2023
20-90-6013 Salaries - Disability - - - 455 - - --
20-90-6020 Salaries - Overtime 5,479 21,402 1,626 1,891 2,195 1,573 (318) -16.82% 20-90-6030 Wages Part-Time 7,406 19,889 - - 446 - - --
20-90-6040 Leave Provision 36,494 35,353 39,501 10,067 34,703 10,668 601 5.97% COLA moved from July 2022 to February
2022. 4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA in
February 2023; method for calculating leave
accrual was modified to reflect average
department unused annual leave
20-90-6080 Direct Benefits - Cafeteria 19,846 19,019 19,846 19,846 20,938 19,846 - 0.00% 20-90-6081 Payroll Taxes 10,284 10,442 9,978 10,898 11,321 12,086 1,188 10.90% COLA moved from July 2022 to February
2022. 4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA in
February 2023
20-90-6082 Direct Benefits 4,490 4,493 3,892 4,390 3,758 3,890 (500) -11.39% Turnover reduced certification bonuses 20-90-6083 Retirement Benefits 192,744 208,045 204,594 230,940 232,832 242,651 11,711 5.07% COLA moved from July 2022 to February
2022. 4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA in
February 2023
20-90-6084 Health and Wellness 81,167 97,811 93,244 90,055 81,927 76,741 (13,314) -14.78% Assumes medical increase 8%; Dental= 6%;
Vision =8%; Life=0%; turnover reduced
healthcare costs
20-90-6013 Wages: Workers' Compensation - - 922 - 455 - - -- 20-90-6086 Retirement Benefits - Temp EE 299 713 - - 17 - - -- 20-90-6088 ER Match 457 105 5,400 5,370 5,765 5,742 6,490 725 12.58% COLA moved from July 2022 to February
2022. 4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA in
February 2023
20-90-6090 Disaster Labor 16,862 17,472 - 15,164 - - -- 20-90-6114 Office Supplies - - - - - - - --
20-90-6230 Maintenance - Equipment 304 260 - 400 - 400 - 0.00% 20-90-6258 Maintenance-Hardware/Software 13,898 23,387 17,139 39,361 34,438 41,725 2,364 6.01% Contractual escalations 20-90-6312 Office Equipment - - - - - - - --
20-90-6315 Computer Equip And Software 1,840 14,884 4,241 3,000 - 10,400 7,400 246.67% Scheduled computer replacements - 3-year
cycle
20-90-6320 Postage Charges 51,573 53,235 41,771 46,550 41,363 47,600 1,050 2.26% 20-90-6330 Contractual Services 11,736 10,592 11,676 7,790 6,716 7,790 - 0.00% 20-90-6335 Bank Charges and Misc. Fees 72,263 87,622 122,691 126,800 106,529 118,000 (8,800) -6.94% Based upon current trends 20-90-6370 Rent/Lease Expense 12,876 293 - - - - - --
20-90-6420 Professional Services-Dp - - - - - - - --
20-90-6705 Bad Debt Expense 11,312 12,889 10,278 14,000 12,938 17,000 3,000 21.43% Based upon current trends 20-90-6720 Customer Deposit - Int Paid 7 16 - 12 9 10 (2) -16.67% 20-90-6930 Special Department Expense 212 - - - - - --
20-90-6970 Printing 8,429 11,631 8,397 10,330 8,964 9,630 (700) -6.78% Sub-total $ 1,002,706 $ 1,140,352 $ 1,093,349 $ 1,188,562 $ 1,151,272 $ 1,268,602 $ 80,040 6.73% 20-90-8191 Transfer Out to Overhead Pool (1,829) (1,537) (272) - - - - -- Total After Capitalization $ 1,000,877 $ 1,138,815 $ 1,093,077 $ 1,188,562 $ 1,151,272 $ 1,268,602 $ 80,040 6.73% FISCAL YEAR 2022-23
Schedule 9-12
9-13
Department of Water
Department: Administration
Fund: 20
Department: 98
The Administration Department provides administrative support to all departments.

Administrative duties of this department include employee relations, strategic visioning, goal setting, managing investments, debt administration, rate-setting, and overall financial and budgetary oversight. The Administration Department plays a vital role in planning, leadership, organization, designing facilities, asset accounting and management to continue providing our current and future customers with a safe, efficient, and sufficient supply of potable water.

In FY 2022/23, Administration staff will continue its efforts in converting to electronic documents. A comprehensive rate study will commence in July 2022, along with a study for capacity charges, a cost of service/fee analysis for meter installation and other administrative fees. Administration staff will continue reporting for grants and loans, oversight of pipeline replacement projects, and other infrastructure projects.

Space planning for the Garstin office and yard are expected to be completed in 2022. Construction, if approved, is expected commence in FY 2022/23. Expansion of the warehouse for equipment and inventory storage will most likely be the first phase of the construction project.

Administration Staff includes the General Manager, the Chief Financial Officer, the Human Resources Administrator, and the Management Analyst/Board Secretary.

Danielle D. McGee
Chief Financial Officer
Operations and Maintenance Administration DRAFT
(A) (B) (C)=(B)-(A) (C)/(A)
Fund Operations and Maintenance FY 2021-22 FY 2021-22 FY 2022-23 Dept Administration
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted Budget
Total Projected
Proposed
Budget Change % Explanation
20-98-6010 Salaries $ 493,161 $ 587,866 $ 550,704 $ 673,981 $ 583,104 $ 769,140 $ 95,159 14.12% COLA moved from July 2022 to February
2022. 4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA in
February 2023
20-98-6030 Wages Part-Time - - 572 - 1,337 - - --
20-98-6040 Leave Accrual 48,055 53,515 56,935 16,660 60,896 17,572 912 5.47% COLA moved from July 2022 to February
2022. 4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA in
February 2023; method for calculating leave
accrual was modified to reflect average
department unused annual leave
20-98-6080 Direct Benefits - Cafeteria 42,953 38,367 43,568 44,449 47,270 46,714 2,265 5.10% 20-98-6081 Payroll Taxes 10,004 11,757 10,711 12,891 11,229 13,964 1,073 8.32% COLA moved from July 2022 to February
2022. 4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA in
February 2023
20-98-6083 Retirement Benefits 232,565 273,271 263,743 301,425 293,425 328,595 27,170 9.01% COLA moved from July 2022 to February
2022. 4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA in
February 2023
20-98-6084 Health and Wellness 10,042 22,779 15,650 30,293 6,373 25,573 (4,720) -15.58% Assumes medical increase 8%; Dental= 6%;
Vision =8%; Life=0%; estimated benefits for
vacant accounting position
20-98-6086 Retirement Benefits Temps 795 1,477 878 1,350 1,046 1,125 (225) -16.67% 20-98-6088 457 Match 3,609 8,580 9,768 10,946 9,337 12,190 1,244 11.36% COLA moved from July 2022 to February
2022. 4.071% COLA implemented 2/1/22;
Phase 2 implementation of 2020
compensation study; assumes 4% COLA in
February 2023
20-98-6090 Disaster Labor 14,734 11,894 - 15,576 - - -- 20-98-6114 Office Supplies 9,842 33,584 13,992 12,422 10,248 14,842 2,420 19.48% HEPA Filters; ergonomic supplies 20-98-6220 Maintenance-Buildings And Grounds 31,071 21,507 27,403 23,650 23,480 24,150 500 2.11% 20-98-6230 Maintenance - Equipment 1,672 2,003 3,056 2,920 2,720 3,140 220 7.53% 20-98-6258 Maintenance-Hardware/Software 38,849 45,239 32,260 23,963 45,630 34,333 10,370 43.28% API licenses Incode/MeterSync/Cityworks 20-98-6315 Computer Equip And Software 27,343 18,353 29,480 21,737 16,354 16,655 (5,082) -23.38% Computers are replaced on a 3-year cycle 20-98-6320 Postage Charges 10,237 10,231 7,630 10,240 10,212 17,940 7,700 75.20% Proposition 218 Notice 20-98-6325 Utilities - Gas 8,724 8,145 8,595 8,200 9,145 10,420 2,220 27.07% Based upon current trends 20-98-6326 Utilities - Electric 11,100 11,393 13,695 12,960 12,093 15,840 2,880 22.22% BVES Rates increases 20-98-6330 Contractual Services 17,353 18,789 19,127 19,224 30,913 20,192 968 5.04% Upgraded fire alarm monitoring 20-98-6335 Bank Charges and Misc. Fees 29,581 30,888 27,384 30,000 25,467 30,000 - 0.00% 20-98-6336 Medical Exams 723 363 990 2,220 653 740 (1,480) -66.67% Hearing exams are bi-annually 20-98-6338 Clothing And Personal Equipt 1,371 1,154 1,893 3,525 1,356 3,525 - 0.00% FISCAL YEAR 2022-23 Schedule 9-14
Operations and Maintenance Administration DRAFT
Fund Operations and Maintenance FY 2021-22 FY 2021-22 FY 2022-23 Dept Administration
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted Budget
Total Projected
Proposed
Budget Change % Explanation
20-98-6355 Travel-Conferences And Meeting 8,594 6,503 21 13,880 5,377 11,600 (2,280) -16.43% Fewer employees attending Tri-State
Conference
20-98-6375 Rents And Leases - Equipment 7,225 15,613 15,556 16,260 16,857 16,496 236 1.45% 20-98-6386 Insurance 275,743 363,602 352,428 431,500 368,877 401,500 (30,000) -6.95% Prior year projection for property insurance
was overstated
20-98-6395 Disaster Supplies/Services 3,644 38,699 - 775 - - -- 20-98-6399 Interagency Support 365 - - - - 3,000 3,000 -- SAWPA weather modification support 20-98-6400 Professional Services 17,514 47,187 5,839 - - 115,000 115,000 -- Rate Study/Capacity Charge Study/Costs of
Service Analyses - Admin Fees and Meter
Installation Fees
20-98-6405 Professional Services - Personnel & Safety 10,508 30,185 21,825 19,618 19,032 19,868 250 1.27% 20-98-6420 Professional Services - Data/Internet 66,253 75,426 72,379 76,405 74,820 89,713 13,308 17.42% Increases in Professional Service Fees; added
security measures; increase in Microsoft
O365 fees
20-98-6480 Prof Svcs - Audit 7,690 4,403 5,620 10,000 2,500 10,000 - 0.00% 20-98-6485 Professional Services - Legal 30,992 53,487 28,941 40,000 21,913 33,500 (6,500) -16.25% Based upon current trends 20-98-6486 Legal Fees Groundwater Sustainability Agency 78 - - - - - - -- 20-98-6487
Other Expenses Groundwater Sustainability
Agency - - (2) - - - - --
20-98-6500 Interest Expense - - - - 650 - - --
20-98-6910 Advertising 7,011 2,554 7,570 1,600 3,690 4,300 2,700 168.75% Increase recruitment advertising 20-98-6920 Telephone 15,561 16,806 16,111 16,140 15,876 16,380 240 1.49% 20-98-6926 Education / Training 5,537 7,389 4,916 14,675 4,894 15,841 1,166 7.95% Additional online training courses Incode and
Asset Management Software
20-98-6927 Memberships, Dues and Subscriptions 11,773 10,091 11,731 10,061 10,374 9,409 (652) -6.48% MyWave subscription - HR cancelled 20-98-6930 Special Dept Expense 13,391 19,057 14,703 20,072 15,694 22,644 2,572 12.81% Shredding 2-year backlog 20-98-6962 Board Expense - - - 2,500 1,250 2,500 - 0.00% 20-98-6970 Printing 379 2,722 132 1,200 609 2,375 1,175 97.92% Proposition 218 Notice 20-98-6996 Property Taxes 208 - - - - --
Sub-total $ 1,507,664 $ 1,872,664 $ 1,746,605 $ 1,936,967 $ 1,781,052 $ 2,180,776 $ 243,809 12.59% 20-98-8191 Transfer Out to Overhead Pool (96,494) (105,486) (75,497) (104,986) (104,986) (85,872) 19,115 -18.21% Total After Capitalization $ 1,411,170 $ 1,767,178 $ 1,671,108 $ 1,831,981 $ 1,676,066 $ 2,094,904 $ 262,924 14.35% FISCAL YEAR 2022-23 Schedule 9-14
9-15
Department of Water
Department: Overhead Allocation Pool
Fund: 20
Departments: 50-98
In FY 2008/09, the DWP adopted an accounting practice whereby direct and indirect costs may be capitalized as they are attributable to capital and system rehabilitation projects. The purpose of capitalizing direct and indirect costs is to ensure that capital asset costs are fairly stated on the DWP’s Balance Sheet. Staff can manage construction projects efficiently and at a lower unit cost than consultants because of their familiarity with DWP’s facilities. Actual project costing is calculated using timesheet data and the fully burdened costs are applied to each project. The overhead allocation pool for FY 2022/23 anticipates on-going staff efforts to support the Pipeline Replacement Project, meter replacements, and other construction projects.

Danielle D. McGee
Chief Financial Officer
Operations Maintenance Overhead Allocation Pool DRAFT
FY 2021-22 FY 2021-22 FY 2022-23
Dept Overhead Allocation Pool
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted
Budget Total Projected
Proposed
Budget Change % Explanation
20-50-8191 Direct Labor - Dept 50 $ 18,107 $ 9,400 $ 2,554 $ 25,869 5,000 $ 4,804 $ (21,065) -81.43% Based upon expected effort 20-51-8191 Direct Labor - Dept 51 - - 7,598 - - - --
20-55-8191 Direct Labor - Dept 55 113,388 132,363 93,896 155,290 119,285 73,249 (82,041) -52.83% Based upon expected effort 20-59-8191 Direct Labor - Dept 59 41,896 82,490 107,841 218,044 100,000 128,381 (89,663) -41.12% Based upon expected effort 20-90-8191 Direct Labor - Dept 90 1,829 1,537 272 - - - -- 20-95-8191 Direct Labor - Dept 95 104,861 83,735 37,570 88,809 13,893 48,442 (40,367) -45.45% Based upon expected effort 20-98-8191 Direct Labor - Dept 98 96,494 105,486 75,497 104,986 104,986 85,872 (19,115) -18.21% Based upon expected effort Total $ 376,575 $ 415,011 $ 325,228 $ 592,998 $ 343,164 $ 340,748 $ (252,250) -42.54% Based upon expected effort FISCAL YEAR 2022-23
Schedule 9-16
DRAFT
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
Gross Operations and Maintenance Expenses
Administration
Customer Accounts
Water Operations
Customer Field Service
Transmission & Distribution
Conservation/Public Information
Water Production
Fiscal Year 2022-23 Schedule 9-19
10-1
Department of Water
Department: General Plant: Vehicles, Equipment and Facilities Improvements Fund: 10
Department: 59 and 98
In FY 2022/23, the DWP will be replacing a ½ ton pick-up, adding a new vacuum trailer that can accommodate large rocks and debris, and replacing a 30-year-old steam cleaner that is used to thaw frozen supply lines. Additionally, telephones that were purchased 2009 have become faulty (dropping calls and breaking-up) and will be replaced in FY 2022/23.

The DWP is working on a space plan for the office and yard that would improve safety, security, and provide greater indoor storage for essential equipment and inventory. Upon completion of the space plan, recommended improvements to the DWP’s yard and facilities on Garstin will be presented to the Board for consideration. The initial phase of construction is expected to start in FY 2022/23. We expect the first phase to focus on warehouse and yard improvements.

General Plant has no FTEs. Efforts related to vehicle and grounds maintenance are incorporated in the total FTE.

Danielle D. McGee
Chief Financial Officer
General Plant and Equipment Fund DRAFT
(A) (B) (C)=(B)-(A) (C)/(A)
Fund General Plant FY 2021-22 FY 2021-22 FY 2022-23
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
Adopted
Budget Total Projected
Proposed
Budget Change % Explanation
10-00-6603 (gain) loss on disposal of assets $ 433,461 $ 47,584 $ 232,260 $ - $ 2,368 $ - $ - -- 10-59-9905 Machinery and Equipment 164,920 166,195 139,545 163,000 167,793 130,000 (33,000) -20.25% Replace 1/2 Ton Extra Cab; 30-year old steam
cleaner; acquire new Vac Trailer 3"
10-98-9905 Machinery and Equipment 8,546 7,992 4,950 150,000 105,162 8,228 (141,772) -94.51% IT Upgrades every 5 years; replacing 28 VoIP
phones (12-years old and failing)
10-98-9910 Capital Outlay - Software 100,814 72,512 53,028 - 52,000 - - -- 10-98-9915 Capital Outlay - Office Yard Improvements 13,588 73,794 550,000 4,900 450,000 (100,000) -18.18% Storage for heavy equipment; partial
rebudget from FY 21/22
Total $ 721,329 $ 294,283 $ 503,577 $ 863,000 $ 332,223 $ 588,228 $ (274,772) -31.84% FISCAL YEAR 2022-23
Schedule 10-2
DRAFT
Description Justification Expected Cost
1/2 Ton extra cab pick up Replace existing per replacement plan $ 45,000 Steam cleaner Replace 30 year old steam cleaner 5,000
Office/Warehouse Improvements - Construction
Warehouse expansion/equipment
storage - Rebudget from FY 21/22 450,000
Replace 4 Basic Phones Phones are 12 years old and failing 806 Replace 24 desk Phones Phones are 12 years old and failing 7,422 3" Vac Trailer
Existing 2" Valve & Vac Trailer is
incurring excess wear and tear from
large rocks 80,000
Capital Outlay - General Plant $ 588,228
Proposed Equipment Purchases and Projects
FISCAL YEAR 2022-23 Schedule 10-3
2022 Type Year VEHICLES DATE IDENTIFICATION # LIC. # # # HOURS Price Replacement Cost PUR. FUEL TRUCK MILEAGE Purchased 2019
Useful
Life in
years Age
% Estimated
of Useful
Life in years
Replacement
Cost Vehicles >
125% of EUL

light
commercial 2001 Ford F-250 12/00 1FTNX21S51EB48033 1087910 99609 01P01 112,401 28,013 40,000 10 21 210% 40,000 light
commercial 2001 Chev 2500 2/01 1GCHK29U91E255216 1057408 99604 01P02 1.3,472 30,286 40,000 10 21 210% 40,000 medium
commercial 2004 Ford F-550 4/04 1FDAF57P44EC70064 1181456 99794 04P02 117,615 45,374 78,000 10 18 180% 78,000 light
commercial 2005 Ford F-250 1/05 1FTSX21Y25EB57673 1207173 99799 05P01 112,794 24,410 40,000 10 17 170% 40,000 light
commercial 2006 Ford Ranger 10/05 1FTZR45E26PA17181 1225356 99601 06P01 91,672 20,541 37,000 10 16 160% 37,000 passenger
vehicle 2007 Ford Explorer 10/07 1FMEU73E27UA57874 1256860 99796 07E01 78,820 24,815 31,000 10 15 150% 31,000 light
commercial 2011 Ford F-350 2/11 1FT8X3B63BEB57867 1355811 99625 11P01 128,027 33,718 55,000 10 11 1.1 - light
commercial 2011 Ford F-350 Flatbed 2/11 1FTRF3B62BEB57866 1358705 99626 11P02 28,295 38,068 50,000 10 11 1.1 - light
commercial 2014 Ford F-150 11/14 1FTFX1EF8EKF78559 1444991 99627 14P01 85,047 26,400 37,000 10 8 0.8 - medium
commercial 2015 Ford F-550 (price w/o 08 utility bed) 3/15 1FDOW5HT9FEC82172 1468800 99701 15P01 54,217 49,364 78,000 10 7 0.7 - light
commercial 2016 Chev 1500 11/15 1GCVKNEC9GZ113399 1455620 99801 16PO1 81,650 33,400 38,000 10 6 0.6 - light
commercial 2016 Chev 1500 11/15 1GCVKNEC0GZ108544 1455619 99802 16P02 38,907 33,400 38,000 10 6 0.6 - light
commercial 2016 Chev 1500 11/15 1GCVKNEC7GZ113529 1455621 99803 16P03 63,698 33,400 38,000 10 4 0.4 - light
commercial 2017 Chev 1500 2/17 1GCVKNEC9HZ215612 1234578 99804 17P01 33,109 36,869 38,000 10 3 0.3 - light
commercial 2017 Chev 2500 3/17 1GC2KUEG9HZ218476 1516533 99805 17P02 47,154 44,716 55,000 10 3 0.3 - light
commercial 2017 Ram 1500 7/17 1C6RR7FTOHS820660 1524467 99806 17P03 52,560 35,763 38,000 10 3 0.3 - medium
commercial 2018 Ford F-550 (with utility bed) 3/18 1FDOW5HT5JEB31709 1410654 99628 18P01 28,888 77,158 78,000 10 2 0.2 - passenger
vehicle 2019 Chev Traverse SUV 9/18 1GNEVLKW4KJ143788 1402083 99807 19SUV1 8,187 30,459 31,000 10 1 0.1 - light
commercial 2019 Ford F-250 10/18 1FT7W2B65KEC61091 1520664 99811 19P01 17,273 39,120 40,000 10 1 0.1 - light
commercial 2019 Ford F-250 10/18 1FT7W2B67KEC61090 1520671 99810 19P02 12,402 39,120 40,000 10 1 0.1 - light
commercial 2019 Ford F-250 10/18 1FT7W2B67KEC61089 1520663 99809 19P03 17,324 38,795 40,000 10 1 0.1 - light
commercial 2020 Chev 2500 10/20 1GC5YNE70LF266296 1585395 99607 20P01 4,354 51,200 52,000 10 0 0 - passenger
vehicle 2020 Chev Traverse SUV 9/20 1GNEVGKW2LJ283962 1508669 99394 20SUV1 3,800 38,920 39,000 10 0 0 - light
commercial 2021 Chev Colorado 10/20 1GCGTCEN1M1116853 1508677 99611 21P01 9,612 39,054 40,000 10 0 0 - Sub Total $ 892,363 $ 1,091,000 $ 266,000

DEPARTMENT OF WATER & POWER VEHICLE LIST
Fiscal Year 2022-23
Schedule 10-4
2022 Type Year VEHICLES DATE IDENTIFICATION # LIC. # # # HOURS Price Replacement Cost PUR. FUEL TRUCK MILEAGE Purchased 2019
Useful
Life in
years Age
% Estimated
of Useful
Life in years
Replacement
Cost Vehicles >
125% of EUL

DEPARTMENT OF WATER & POWER VEHICLE LIST
Backhoe 1990 Case 580K 4/90 JJG0026171 344854 99621 90BH02 6,182 46,004 $ 103,000 20 32 160% 103,000 Backhoe 2008 Case 580K 6/08 N8C504673 598733 99608 08BH01 3,472 84,967 $ 103,000 20 14 70% - Backhoe 1998 Case 580SL 10/98 JJG0267836 1024063 99797 98BH01 4,990 62,064 $ 103,000 20 24 120% - Backhoe 2014 John Deere 310SK 9/14 1T0310SKLEE268653 1234579 99800 14BH01 2,027 88,500 $ 103,000 20 8 40% - Boring
Machine
Trailer 2001 Carson 5/01 4HSXUO8191C033055 1086136 N/A N/A N/A 1,115 2,000 20 17 85% - Cement mixer 1990 Stone 5/90 30017 453722 N/A N/A N/A 1,943 3,000 20 28 140% 3,000 Chlorine
Trailer 1995 Wells Cargo 10/95 1WC200D14S4023396 E952284 N/A N/A N/A 12,000 25,000 15 23 153% 25,000 Crane truck 1995 Chev (heavy commercial) 6/01 1GBM7H1J1SJ101116 1096620 99605 95C1 15,326 61,648 105,000 30 23 77% - Dump truck 1990 Chev Kodiak Dump Truck (Heavy) 4/90 1GBM7HIJILJ201251 114143 99619 90DT1 41,474 41,102 135,000 25 28 112% - Dump truck 2018 Peterbilt Dump Truck (Heavy) 8/17 2NP2HJ7X1JM466110 1528839 99600 18DT1 10,884 127,824 135,000 25 1 4% - Dump truck 2020 Peterbilt Dump Truck (Heavy) 7/19 2NP2HJ7X1LM675169 1572251 98012 20DT1 6,786 130,137 135,000 25 0 0% - Forklift 2015 Clark Forklift 4/15 P232L-0544-9822KF N/A N/A N/A 123 28,500 35,000 30 3 10% - Generator 1994 MD 65/F 7/94 939379 435904 N/A 94GEN3 150 19,568 53,000 20 24 120% - Generator 1994 MD 125/D 7/94 65567 435902 N/A 94GEN1 114 31,898 53,000 20 24 120% - Generator 1995 MD124 6/95 82769 447124 N/A 95GEN2 118 31,218 53,000 20 23 115% - Generator 2005 DCA 150 5/05 4AG3U17295C037340 580599 N/A 05GEN4 103 45,052 53,000 20 13 65% - Portable traffic
signal board 1997 Eclipse 3/97 9710B416 496961 N/A N/A N/A 4,965 8,000 15 21 140% 8,000 Portable traffic
signal board 2006 Hi way Safety Sign Board 4/06 1M9BMO91X6C570617 SE569606 N/A 06SBI N/A 18,264 22,000 15 12 80% - Pump NA Deutz NA 7574609 484800 N/A N/A 210 10,000 30,000 20 NA NA 30,000 Pump 1995 Cummins 10/95 1W9UE1325S1205044 E950553 N/A N/A 477 28,015 49,000 20 23 115% - Trailer 1990 Zieman 3/90 1ZCE29A26LZP15911 329834 N/A 90TR1 N/A 9,114 20,000 25 28 112% - Trailer 2015 Towmaster 6/15 4KNFT2021FL162331 1490784 N/A 15TR1 N/A 18,864 20,000 25 3 12% - Trailer 2019 Towmaster 10/18 4KNBF3027KL160654 1545389 N/A 19TR1 N/A 19,077 20,000 Trailer 1997 AZTEX shoring trailer 4/97 4ZBUE1413V0L10015 952956 N/A N/A N/A 1,611 3,200 25 21 84% - Trailer 1997 AZTEX Welding trailer 7/97 4ZBUE0820VL010017 952955 N/A N/A N/A 995 2,000 25 21 84% - Trailer
Compressor 1990 DWP Air Compressor #CP02 6/90 183674U90124 453719 N/A CP02 514 9,159 22,000 25 28 112% - Trailer
Compressor 1990 DWP Air Compressor #CP01 9/91 185076U90124 453720 N/A CP01 610 8,812 22,000 25 28 112% - Trailer
Compressor 2020 Multiquip Air Compressor #CP20 6/20 5SLBC1110LL029024 SE719543 99629 CP20 1 20,668 22,000 25 0 0% - Valve/ Vactor
Trailer 2014 EH Wachs 9/14 1E9PT151XDC297896 1455092 N/A 14V1 N/A 59,660 71,000 20 4 20% - Vactor Trailer 2016 EH Wachs 10/16 1E9PT1511GC297172 1234580 N/A 16V01 N/A 53,541 60,000 20 2 10% - Trailer 2021 Big Tex Trailer (Mini Excavator) 10/21 16V1C252XM4070657 4UK6544 N/A 21TR1 N/A 10,449 11,000 20 0.5 3% - MINI EX 2021 Case Mini Excavator 9/22 HHKEL32EE0003822 N/A 99812 21EX01 25 73,509 75,000 20 0.5 3% - Sub Total $ 1,160,243 $ 1,656,200 $ 169,000
GRAND TOTAL $ 2,052,606 $ 2,747,200 $ 435,000
Fiscal Year 2022-23
Schedule 10-4

Big Bear Lake City CouncilMay 16, 2022

Big Bear Lake City Council
May 16, 2022