CITY OF BUELLTON
CITY COUNCIL AGENDA
Regular Meeting of May 23, 2024 – 6:00 p.m.
City Council Chambers, 140 West Highway 246
Buellton, California
Council meetings will be conducted in person and the public is welcome to attend.
Written comments will not be read aloud but can be sent to the City Council via email at [email protected] (please reference agenda item number/subject matter, and include your name and address). The public can observe Council meetings via City TV Live Stream at:
http://www.cityofbuellton.com/government/cityTV.php
CALL TO ORDER
Mayor Dave King
PLEDGE OF ALLEGIANCE
ROLL CALL
Council Members, Hudson Hornick, Elysia Lewis, John Sanchez, Vice Mayor David Silva, and Mayor Dave King
REORDERING OF AGENDA
PUBLIC COMMENTS Speaker Slip to be completed and turned in to the City Clerk prior to commencement of meeting. Any person may address the Council on any subject pertaining to City business, including all items on the agenda not listed as a Public Hearing, including the Consent Agenda and Closed Session. Limited to three (3) minutes per speaker. By law, no action may be taken at this meeting on matters raised during Public Comments not included on this agenda. Public Speakers using a translator are allotted a total of six (6) minutes to speak, unless simultaneous translation equipment is used.
CONSENT CALENDAR (ACTION)
The following items are considered routine and non-controversial and are scheduled for consideration as a group. Any Council Member, the City Attorney, or the City Manager may request that an item be withdrawn from the Consent Agenda to allow for full discussion. Members of the Public may speak on Consent Agenda items during the Public Comment period.
1. Minutes of May 9, 2024 Regular City Council Meeting
2. List of Claims to be Approved and Ratified for Payment to Date for Fiscal Year 2023/2024
City Council Meeting Agenda Page 2 May 23, 2024
3. Monthly Treasurer’s Report – April 30, 2024
(Staff Contact: Finance Director Shannel Zamora)
4. Resolution No. 24-11 – “A Resolution of the City Council of the City of Buellton, California, Modifying Red Curb on Locations on McMurray Road and Valley Vineyard Circle and Addition of Red Curbs and Green Curbs/2-Hour Parking on Locations on Valley Vineyard Circle”
(Staff Contact: Public Works Director Rose Hess)
5. Resolutions Pertaining to General Municipal Election to be Held November 5, 2024 (Staff Contact: City Clerk Linda Reid)
Resolution No. 24-13 – “A Resolution of the City Council of the City of Buellton, California, Calling and Giving Notice of the Holding of a General Municipal Election to be Held on Tuesday, November 5, 2024 for the Election of Certain Officers as Required by the Provisions of the Laws of the State of California Relating to General Law Cities”
Resolution No. 24-14 – “A Resolution of the City Council of the City of Buellton, California, Requesting the Board of Supervisors of the County of Santa Barbara to Consolidate a General Municipal Election to be Held on Tuesday, November 5, 2024 with the General Election Pursuant to Section 10403 of the Elections Code” Resolution No. 24-15 – “A Resolution of the City Council of the City of Buellton, California, Adopting Regulations for Candidates for Elective Office Pertaining to Candidate’s Statements, Materials Submitted to the Electorate, and the Cost Thereof, Submitted to the Voters at an Election to be Held on Tuesday, November 5, 2024”
PRESENTATIONS
PUBLIC HEARINGS
COUNCIL MEMBER COMMENTS/ITEMS
WRITTEN COMMUNICATIONS
Written communications are included in the agenda packets. Any Council Member, the City Manager, or City Attorney may request that a written communication be read into the record.
COMMITTEE REPORTS This Agenda listing is the opportunity for Council Members to give verbal Committee Reports on any meetings recently held for which the Council Members are the City representatives thereto.
City Council Meeting Agenda Page 3 May 23, 2024
BUSINESS ITEMS (POSSIBLE ACTION)
6. Resolution No. 24-16 – “A Resolution of the City Council of the City of Buellton, California, Calling and Giving Notice of the Holding of an Election that is Requested to be Consolidated with the General Election to be Held on Tuesday, November 5, 2024 for the Submission to the Qualified Voters of the Question:
Should the Buellton General Plan be Amended, Until December 31, 2036, to Prohibit (With Limited Exceptions) Changes to Existing City Limits or the Provision of Water or Sewer Services Beyond an Amended Urban Growth Boundary Line, Except by Another Initiative Election?”
(Staff Contact: City Manager Scott Wolfe)
7. Resolution No. 24-17 – “A Resolution of the City Council of the City of Buellton, California, Calling and Giving Notice of the Holding of an Election to be Consolidated With The General Election To Be Held On Tuesday, November 5, 2024 for the Purpose of Submitting a Measure to the Qualified Voters of Buellton Regarding Raising the Transient Occupancy Tax Rate”
(Staff Contact: City Manager Scott Wolfe)
8. Award of Contract for Water and Sewer Rate Study
(Staff Contact: Public Works Director Rose Hess)
9. Mid-Cycle Budget Study Session Related to Fiscal Year 2024-25 (Staff Contact: Finance Director Shannel Zamora)
CITY MANAGER’S REPORT
ADJOURNMENT
The next regular meeting of the City Council will be held on Thursday, June 13, 2024 at 6:00 p.m.
City Manager Review: SW
Council Agenda Item No.: 1
CITY OF BUELLTON
CITY COUNCIL MEETING MINUTES
Regular Meeting of May 9, 2024
City Council Chambers, 140 West Highway 246
Buellton, California
CALL TO ORDER
Mayor King called the meeting to order at 6:00 p.m.
PLEDGE OF ALLEGIANCE
ROLL CALL
Present: Council Members Hudson Hornick and Elysia Lewis, Vice Mayor David Silva (Via Zoom), and Mayor King
Absent: Council Member John Sanchez
Staff: City Manager Scott Wolfe, City Attorney Greg Murphy (Via Zoom), Public Works Director Rose Hess, Finance Director Shannel Zamora, Planning Director Andrea Keefer, and City Clerk Linda Reid
REORDERING OF AGENDA
None
PUBLIC COMMENTS
Patty Hammel, Buellton, announced that annual Airport Day is scheduled for Saturday, May 18, from 10:00 a.m. to 4:00 p.m. at the Santa Ynez Airport and invited all to attend.
CONSENT CALENDAR
Mayor King requested that Consent Item No. 6 be pulled for further discussion and possible modification to Resolution No. 24-11.
1. Minutes of April 29, 2024 Special City Council Meeting
2. Minutes of April 25, 2024 Regular City Council Meeting
City Council Meeting Minutes Page 2 May 9, 2024
3. List of Claims to be Approved and Ratified for Payment to Date for Fiscal Year 2023/2024
4. Financial Report for the Third Quarter Ending March 31, 2024
5. Resolution No. 24-10 - “A Resolution of the City Council of the City of Buellton, California, Adopting the Fiscal Year 2024/2025 List of Projects Funded by SB1: The Road Repair and Accountability Act of 2017”
7. Request to Pause Lease Payments for AT&T
MOTION:
Motion by Council Member Hornick seconded by Council Member Lewis, approving Consent Calendar Items 1, 2, 3, 4, 5, and 7 as listed.
VOTE:
Motion passed by a roll call vote of 4-0.
Council Member Hornick – Yes
Council Member Lewis – Yes
Vice Mayor Silva – Yes
Mayor King – Yes
6. Resolution No. 24-11 – “A Resolution of the City Council of the City of Buellton, California, Modifying Red Curb on Locations on McMurray Road and Valley Vineyard Circle and Addition of Green Curb/2-Hour Parking on Locations on Valley Vineyard Circle”
Mayor King stated that he visited the site at McMurray Road and Valley Vineyard Circle and suggested that staff add additional red curbing on Valley Vineyard Circle, which will be identified on an exhibit attached to Resolution No. 24-11 and brought back for Council approval on May 23.
PRESENTATIONS
8. Proclamation Recognizing Peace Officers Memorial Day, May 15, 2024 and National Police Week, May 12-18, 2024
Mayor King read the proclamation recognizing May 15 as Peace Officers Memorial Day and May 12-18 as National Police Week and presented the proclamation to Lt. Valencia.
Lt. Valencia thanked the Council for their support of law enforcement.
9. Proclamation Recognizing National Military Appreciation Month Mayor King read the proclamation National Military Appreciation Month and presented the proclamation to Pam Gielow. Ms. Gnekow thanked the Council for their support of veterans.
City Council Meeting Minutes Page 3 May 9, 2024
PUBLIC HEARINGS
None
COUNCIL MEMBER COMMENTS/ITEMS
Council Member Hornick thanked the Buellton Chamber of Commerce and Visitors Bureau for hosting the Buellton Brew Fest on May 4.
Council Member Hornick requested that staff look into the potential hazard where kids use the bicycle track at River View Park, as the bike riders race downhill directly into the roadway.
Vice Mayor Silva stated he receives numerous complaints of speeding on North McMurray Road and asked the Santa Barbara County Sheriff’s Deputies to visit this area during evening hours.
WRITTEN COMMUNICATIONS
None
COMMITTEE REPORTS
Council Member Hornick announced that he attended a Green Team meeting and provided an oral report for the record.
Mayor King announced that he attended the North County Sub-Regional Planning Committee meeting and provided an oral report for the record.
BUSINESS ITEMS
10. Urgency Ordinance No. 24-03 – “An Urgency Ordinance of the City Council of the City of Buellton, California, Amending Chapter 19.02.210 of the Buellton Municipal Code, Pertaining to Permit Requirements and Appropriate Zones for Emergency Shelters”
RECOMMENDATION:
That the City Council consider adoption of Urgency Ordinance No. 24-03.
STAFF REPORT:
Planning Director Keefer presented the staff report.
DOCUMENTS:
Staff report with attachments as listed in the staff report.
City Council Meeting Minutes Page 4 May 9, 2024
MOTION:
Motion by Council Member Lewis, seconded by Council Member Hornick approving Urgency Ordinance No. 24-03 – “An Urgency Ordinance of the City Council of the City of Buellton, California, Amending Chapter 19.02.210 of the Buellton Municipal Code, Pertaining to Permit Requirements and Appropriate Zones for Emergency Shelters” by title only and waive further reading
VOTE:
Motion passed by a roll call vote of 4-0.
Council Member Hornick – Yes
Council Member Lewis - Yes
Vice Mayor Silva – Yes
Mayor King – Yes
11. Discussion on Possible Ballot Initiative to Increase Transient Occupancy Tax RECOMMENDATION:
That the City Council discuss the matter and direct staff as appropriate on how to proceed.
STAFF REPORT:
City Manager Wolfe presented the staff report.
SPEAKERS/DISCUSSION:
The City Council stated it would be good to have the same transient occupancy tax as neighboring City of Solvang and that this tax applies to tourists and not to residents.
DIRECTION:
The City Council agreed by consensus to direct staff to proceed with bringing back a resolution to initiate a ballot initiative to increase Transient Occupancy Tax.
12. Consideration of Policy for Flying of Flags/Banners at City Facilities RECOMMENDATION:
That the City Council direct staff to make changes to the draft policy or direct staff to implement the policy as appropriate.
STAFF REPORT:
City Manager Wolfe presented the staff report.
SPEAKERS/DISCUSSION:
The City Council discussed adding a flag pole on the Avenue of Flags to fly special request flags.
DOCUMENTS:
Staff report with attachments as listed in the staff report.
City Council Meeting Minutes Page 5 May 9, 2024
MOTION:
Motion by Council Member Lewis, seconded by Vice Mayor Silva directing staff to implement the policy for flying of flags and banners at City facilities.
VOTE:
Motion passed by a roll call vote of 4-0.
Council Member Hornick – Yes
Council Member Lewis - Yes
Vice Mayor Silva – Yes
Mayor King – Yes
13. Discussion Regarding Restriping of South Avenue of Flags RECOMMENDATION:
That the City Council consider restriping of South Avenue of Flags between the southerly City limits to Highway 246 and incorporate it into the Fiscal Year 2023/2024 Road Maintenance Project.
STAFF REPORT:
Public Works Director Hess presented the staff report.
SPEAKERS/DISCUSSION:
The City Council discussed the pros and cons of adding right turn lanes on South Avenue of Flags at Shadow Mountain Drive and into Flying Flags RV Resort and the best way to bring traffic calming measures to this area of the City.
DOCUMENTS:
Staff report with attachments as listed in the staff report.
MOTION:
Motion by Council Member Lewis, seconded by Council Member Hornick directing staff to restripe South Avenue of Flags, using Option 1, an attachment to the staff report, with no right turn lane into Shadow Mountain Drive but adding a right turn lane into Flying Flags RV Resort and incorporating these changes into the Fiscal Year 2023/2024 Road Maintenance Project.
VOTE:
Motion passed by a roll call vote of 4-0.
Council Member Hornick – Yes
Council Member Lewis - Yes
Vice Mayor Silva – Yes
Mayor King – Yes
City Council Meeting Minutes Page 6 May 9, 2024
14. Resolution No. 24-12 - “A Resolution of the City Council of the City of Buellton, California, for the Purpose of Budget Amendments from Operational Changes related to Fiscal Year 2023-24 Budget through the Third Quarter Ending March 31, 2024”
RECOMMENDATION:
That the City Council consider adoption of Resolution No. 24-12.
STAFF REPORT:
Finance Director Zamora presented the staff report.
DOCUMENTS:
Staff report with attachments as listed in the staff report.
MOTION:
Motion by Council Member Lewis, seconded by Council Member Hornick, adopting Resolution No. 24-12 – “A Resolution of the City Council of the City of Buellton, California, for the Purpose of Budget Amendments from Operational Changes related to Fiscal Year 2023-24 Budget through the Third Quarter Ending March 31, 2024” VOTE:
Motion passed by a roll call vote of 4-0.
Council Member Hornick – Yes
Council Member Lewis - Yes
Vice Mayor Silva – Yes
Mayor King – Yes
CITY MANAGER’S REPORT
City Manager Wolfe provided an informational report for the record.
ADJOURNMENT
Mayor King adjourned the regular meeting at 7:40 p.m. The next regular meeting of the City Council will be held on Thursday, May 23, 2024 at 6:00 p.m. __________________________
Dave King
Mayor
ATTEST:
_____________________________
Linda Reid
City Clerk
CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 2
To: The Honorable Mayor and City Council
From: Shannel Zamora, Finance Director
Meeting Date: May 23, 2024
Subject: List of Claims to be Approved and Ratified for Payment to Date for Fiscal Year 2023/2024
______________________________________________________________________________
BACKGROUND
Staff is required to submit a check register to the City Council for approval every Council meeting for the most recently completed check register (Attachment 1).
The check register for the period 04/27/2024 through 05/10/2024 has been prepared in accordance to Government Code section 37202 and Buellton Municipal Code section
3.08.070. The check register lists all vendor payments for the specified period above, along with claimant’s name, a brief description of the goods or service purchased, amount of demand, check number, check date and the account number(s) associated with each payment.
The total amount of checks and electronic fund transfers issued for the period of 04/27/2024 through 05/10/2024 was $686,237.82.
FISCAL IMPACT
Payments made to the various vendors were consistent with the approved City’s Budget for FY 2023/24. Cash is available for the payment disbursements of the above liabilities.
RECOMMENDATION
That the City Council review and accept the check register for the period 04/27/2024 through 05/10/2024.
ATTACHMENTS
Attachment 1 – Claims
CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 3
To: The Honorable Mayor and City Council
From: Shannel Zamora, Finance Director
Meeting Date: May 23, 2024
Subject: Monthly Treasurer’s Report – April 30, 2024
______________________________________________________________________________
BACKGROUND
California Government Code Section 53646(b)(3) provides mandatory investment reporting requirements for California public agencies. The attached Treasurer’s Report complies with the State’s reporting requirement.
On June 8, 2023, Council adopted the current Investment Policy per Resolution 23-13 which states the City Finance Director, as the investment officer, must submit monthly reports to City Council to demonstrate that sufficient cash flow liquidity is available to meet the succeeding month’s estimated expenditures.
This Treasurer’s Report is for April 30, 2024. Treasurer’s Reports are presented on a monthly basis.
FISCAL IMPACT
There is no fiscal impact; this report is intended to show the City Council the financial performance of the City’s investment portfolio of idle funds.
RECOMMENDATION
That the City Council receives and files the Treasurer’s Report for the month ending April 30, 2024.
ATTACHMENTS
Attachment 1 – Monthly Treasurer’s Report – April 30, 2024
[Type text]
A
City of Buellton
Monthly Treasurer’s Report
For the month ending in April 30, 2024
May 23, 2024
This report presents the City’s cash activity and investment portfolio as of April 30, 2024. The report includes:
1) Cash and investments at April 30, 2024 compared to the prior month;
2) A reconciliation of cash and investments to City ledger balances; 3) All investments managed by the City on its own behalf; 4) Beginning of year fund balance, revenues, expenditures and ending fund balance for each fund at April 30, 2024
The following schedule is a summary of the City’s cash and investments based on recorded value as of April 30, 2024 compared with the prior month.
March 31, 2024 April 30, 2024 $ Change
Cash - Pooled $ 6,922,715.25 $ 7,445,143.42 $ 522,428.17 Investments held by the City 17,424,610.05 17,547,282.28 $ 122,672.23 TOTAL CASH AND INVESTMENTS $ 24,347,325.30 $ 24,992,425.70 $ 645,100.40 Summary of activity for the Month and Future Liquidity: The majority of the difference in the recorded value for cash and investments held by the City from last month is mainly due to the receipt of property tax revenue offset with construction costs. The value of investments also changed due to interest earnings on money market fund and Certificate of Deposits (CDs). The portfolio is sufficiently liquid to meet expected expenditures for the coming six months.
City of Buellton
M o n t h l y T r e a s u r e r ’ s R e p o r t
A s o f A p r i l 3 0 , 2 0 2 4
P a g e | 2
The following schedule is a reconciliation of Cash and Investments to City ledger:
15,006,269.12
3,318,320.29
(1,887,237.74)
8,358,029.44
(2,734,779.75)
161,339.72
37,812.91
713,227.92
368,297.81
12,362.83
732,034.06
498,060.11
462,240.41
-
-
(53,551.43)
-
24,992,425.70
7,434,509.30
5,481,475.17
10,634.12
2,913,543.52
9,152,263.59
Pooled Cash - Webster Bank Escrow - -
24,992,425.70
999-21000 Wages Payable - -
24,992,425.70
24,992,425.70
24,992,425.70
Per Statements: 4/30/2024
Mechanics General Checking 7,633,331.20
Mechanics Money Market 5,481,475.17
Mechanics FSA 10,634.12
Local Agengcy Investment Fund (LAIF) 9,152,263.59
Multi-Bank Securities Bank 2,913,543.52
Webster Bank - Escrow -
Total Cash Per Statement: 25,191,247.60
Claim on Cash vs Total (198,821.90)
Outstanding Items: (198,821.90)
Difference: (0.00)
TOTAL DUE TO OTHER FUNDS 24,347,325.30 645,100.40
TOTAL: Cash in Bank 24,347,325.30 645,100.40
DUE TO OTHER FUNDS
999-27000 Due To Other Funds 24,347,325.30 645,100.40
999-10006 -
TOTAL: Cash in Bank 24,347,325.30 645,100.40
-
999-10004 Pooled Cash - Brokerage 2,908,452.41 5,091.11 999-10005 Pooled Cash - LAIF 9,055,507.74 96,755.85
999-10002 Pooled Cash - Money Market 5,460,649.90 20,825.27 999-10003 Pooled Cash - FSA 12,749.08 (2,114.96)
TOTAL CLAIM ON CASH 24,347,325.30 645,100.40
CASH IN BANK
Cash in Bank
999-10001 Pooled Cash - General Checking 6,909,966.17 524,543.13 091-10000 Claim On Pooled Cash - -
092-10000 Claim On Pooled Cash 668,259.12 (721,810.55)
075-10000 Claim On Pooled Cash 450,067.60 12,172.81
090-10000 Claim On Pooled Cash - -
031-10000 Claim On Pooled Cash 694,893.07 37,140.99
032-10001 Claim On Pooled Cash 495,128.01 2,932.10
027-10000 Claim On Pooled Cash 365,852.85 2,444.96
029-10000 Claim On Pooled Cash 13,273.13 (910.30)
024-10000 Claim On Pooled Cash 37,631.93 180.98
025-10000 Claim On Pooled Cash 696,570.60 16,657.32
021-10000 Claim on Pooled Cash (2,734,779.75) -
023-10000 Claim On Pooled Cash 160,567.50 772.22
006-10000 Claim on Pooled Cash (1,887,237.74) -
020-10000 Claim On Pooled Cash 8,213,886.46 144,142.98
CLAIM ON CASH
001-10000 Claim On Pooled Cash 13,853,447.25 1,152,821.87 005-10000 Claim On Pooled Cash 3,319,765.27 (1,444.98)
Bank Reconciliation - April 2024
City of Buellton, CA
For the Period Ending 4/30/2024
4/1/2024
BALANCE
CURRENT
ACTIVITY
4/30/2024
BALANCE ACCOUNT # ACCOUNT NAME
M o n t h l y T r e a s u r e r ’ s R e p o r t
A s o f A p r i l 3 0 , 2 0 2 4
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City of Buellton
Investment Summary
April 30, 2024
Currently, short-term excess cash is primarily invested in the Local Agency Investment Fund (LAIF) administered by the State Treasurer. This is a high quality investment available in terms of safety, liquidity, and yield. Due to fluctuations in the marketplace, the City may have some investments with a current market value that is greater or less than the recorded value. This difference has no effect on investment yield as the City intends to hold the securities to maturity. However, generally accepted accounting principles require that market gains and losses be reported as interest earnings or losses at year-end.
Percent of
Portfolio Yield
Maturity
Term Maturity Date Par Value Market Value
Local Agency Investment Fund - LAIF 52.89% 4.30% n/a n/a $ 9,152,263.59 $ 9,152,263.59 Morgan Stanley Bank 0.58% 2.75% 5 yrs. 5/2/2024 100,000.00 99,971.00 Security Identifier: 61760AZR3
Capital One Bank 0.58% 2.00% 5 yrs. 8/21/2024 100,000.00 98,954.00 Security Identifier: 14042TCB1
Morgan Stanley Bank 0.58% 1.90% 5 yrs. 1/23/2025 100,000.00 97,602.00 Security Identifier: 61760A6K0
State Bk India 1.16% 1.60% 5 yrs. 4/29/2025 200,000.00 193,100.00 Security Identifier: 856285TF8
Sallie Mae Bank 0.69% 0.80% 5 yrs. 7/1/2025 120,000.00 114,165.60 Security Identifier: 7954506Q3
Spokane Teachers Credit Union 1.04% 0.80% 5 yrs. 4/15/2027 180,000.00 179,857.80 Security Identifier: 849061AG1
Third Fed Savings 1.42% 3.50% 5 yrs. 6/28/2027 245,000.00 236,003.60 Security Identifier: 88413QDL9
Morgan Stanley Bank 0.60% 3.75% 5 yrs. 6/28/2027 104,000.00 100,930.96 Security Identifier: 61773TFC2
Capital One Bank 1.41% 3.75% 5 yrs. 9/30/2027 244,000.00 240,640.12 Security Identifier: 14042RURO
Hickam Federal Credit Union 0.58% 3.75% 4 yr 1/31/2028 100,000.00 98,338.00 Security Identifier: 42869GAB2
Global Federal Credit Union 1.44% 4.60% 5 yrs. 4/17/2028 249,000.00 248,454.69 Security Identifier: 37892MAC8
Optum Bk Draper Utah CTF Dep 0.92% 4.45% 5 yrs. 12/22/2028 160,000.00 159,014.40 Security Identifier: 68405VBV0
United States Treasury Bill 6.06% 5.11% 6 mo. 6/13/2024 1,049,000.00 1,042,391.30 Security Identifier: 912797FS1
Multi-Securities Bank - Cash in Holding 4,120.05
Money Market (Held with Mechanics Bank) 30.05% 4.44% n/a 5,200,000.00 5,481,475.17 Total City Investments 100.00% $ 17,303,263.59 $ 17,547,282.28 Certificates of Deposits (Held with Multi-Securities Bank) U.S. Treasury Securities (Held with Multi-Securities Bank)
M o n t h l y T r e a s u r e r ’ s R e p o r t
A s o f A p r i l 3 0 , 2 0 2 4
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The following is a fund balance schedule showing beginning fund balance at July 1, 2023 plus revenues minus expenditures for the period, resulting in ending fund balance at April 30, 2024.
Fund balance includes total assets and liabilities of the City.
As required by Government Code Section 53646 (b) (3), the chief financial officer for the City declares that there is sufficient funds to meet all obligations for the next six months.
Shannel Zamora
Shannel Zamora
Finance Director
Total Expenses April 30, 2024
Balance
8,673,113.17 7,925,377.61 14,711,619.40
1,046,751.34 1,240,659.94 2,984,572.75
006 - Wastewater Capital 59,536.40 160,282.49 250,334.64 020 - Water Fund 2,261,205.15 2,223,553.42 8,393,108.56 021 - Water Capital 22,785.00 3,301.69 325,616.43
3,477.06 - 499,958.70
893.46 - 37,600.57
285,174.29 147,928.91 720,395.69
027 - Local Transportation Fund 11,531.73 16,666.60 366,150.02 029 - Transportation Planning 290.51 21,350.81 (123,929.86) 031 - Measure A 312,895.60 422,745.85 758,043.61
032 - American Relief Act Fund 396,730.44 552,205.50 (145,016.05) 075 - Trust & Agency Fund 7,472.52 - 20,655.36
090 - Long-Term Debt - - (2,917,219.67)
091 - General Fixed Assets 2,533,672.68 2,692,933.93 26,295,485.15 15,407,006.75 52,177,375.30
26,454,746.40
092 - Capital Improvement Proj Fund - -
51,968,852.70 15,615,529.35
371,284.89
(102,869.56)
867,893.86
10,459.01
13,182.84
(2,917,219.67)
306,133.12
023 - Housing Fees 496,481.64
024 - Traffic Mitigation Fund 36,707.11
025 - Gas Tax Fund 583,150.31
001 - General Fund 13,963,883.84
005 - Sewer Fund 3,178,481.35
351,080.73
8,355,456.83
Fund Balance Report
City of Buellton, CA 4/30/2024
Fund July 1, 2023
Balance
Total Revenues
CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 4
To: The Honorable Mayor and City Council
From: Rose Hess, Public Works Director
Meeting Date: May 23, 2024
Subject: Resolution No. 24-11 – “A Resolution of the City Council of the City of Buellton, California, Modifying Red Curb on Locations on McMurray Road and Valley Vineyard Circle and Addition of Red Curbs and Green Curbs/2-Hour Parking on Locations on Valley Vineyard Circle”
______________________________________________________________________________
BACKGROUND
On April 25, 2024 the City Council continued discussion of issues regarding parking issues on McMurray Road and Valley Vineyard Circle. Council direction was to bring back a resolution for the following parking restrictions:
1. Upon start of the City’s Road Project at McMurray/Hwy 246 intersection, add red curb/No Parking in the bulb out on the east side of McMurray Road, south of Valley Vineyard Circle and north of Hwy 246.
2. Reduce the red curb on the south side of Valley Vineyard Circle, just east of McMurray Road, to 15-feet east of the fire hydrant.
3. Add green curb/2-hour parking on the south side of Valley Vineyard Circle, between the Crossroads Center driveway and the new terminus of the red curb modified in #2.
4. Add green curb/2-hour parking signs on the south/east side of Valley Vineyard Circle between the Crossroads Center driveway and the north property line of Village Park.
On May 9, 2024 the City Council requested an additional modification to add:
5. 6-feet of red curb at the north and south side of the North Valley Vineyard Circle immediately east of the McMurray Road intersection, and
6. 6-feet of red curb at the north side of the South Valley Vineyard Circle immediately east of the McMurray Road intersection.
Resolution No. 24-11 Page 2 May 23, 2024
Attached Resolution No. 24-11 incorporates the findings and recommendations discussed at the April 25, 2024 and May 9, 2024 meetings. Exhibit A to the resolution provides an aerial view of these areas.
FISCAL IMPACT
Approval of curb painting and signage and/or removal of curb painting will have minimal Fiscal Impact as the work can be completed by staff.
RECOMMENDATION
That the City Council consider adoption of Resolution No. 24-11 – “A Resolution of the City Council of the City of Buellton, California, Modifying Red Curb on Locations on McMurray Road and Valley Vineyard Circle and Addition of Red Curbs and Green Curbs/2-Hour Parking on Locations on Valley Vineyard Circle”
ATTACHMENTS
Resolution No. 24-11 (Exhibit A)
RESOLUTION NO. 24-11
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF BUELLTON, CALIFORNIA, MODIFYING RED CURB
LOCATIONS ON MCMURRAY ROAD AND VALLEY
VINEYARD CIRCLE AND ADDITION OF RED CURBS
AND GREEN CURBS/2-HOUR PARKING ON
LOCATIONS ON VALLEY VINEYARD CIRCLE
WHEREAS, certain portions of the Santa Barbara County Code, including Chapter 23:
Motor Vehicles and Traffic, have been adopted as part of the Buellton Municipal Code Section
10.01.010; and
WHEREAS, California Vehicle Code Section 22507 and Section 23-11.1 of the Santa Barbara County Code authorizes the City Council, by Resolution, to designate limited, no parking, loading, and bus zones; and
WHEREAS, the conditions on north McMurray Road south of the southern Valley Vineyard Circle north of Highway 246 have certain line of site issues with the parking of trucks and large vehicles. In addition, that southerly area will also be under construction. These issues can be minimized by the restriction of certain parking on McMurray Road; and WHEREAS, the City can address this issue by extending an additional ~ 60 feet of red curb on McMurray Road, as shown on Exhibit “A” attached hereto; and WHEREAS, the City can address this issue by painting an additional ~ 6 feet of red curb on the north and south side of the North Valley Vineyard Circle immediately east of McMurray Road, as shown on Exhibit “A” attached hereto; and
WHEREAS, the City can address this issue by painting an additional ~ 6 feet of red curb on the north side of the South Valley Vineyard Circle immediately east of McMurray Road, as shown on Exhibit “A” attached hereto; and
WHEREAS, along the south side of Valley Vineyard Circle, just east of McMurray Road, west of the Crossroads Center driveway, red curbing has been deemed as superfluous by Council; and
WHEREAS, the City can address this issue with the proposed removal of approximately 25 feet of existing red curb (to 15-feet east of the fire hydrant) on south McMurray Road, as shown on Exhibit “A” attached hereto; and
WHEREAS, along south Valley Vineyard Circle, along the frontage of Crossroads Center and Village Park, vehicles have been found to park extended periods limiting availability for patrons; and
Resolution No. 24-11 Page 2 May 9, 2024
WHEREAS, Council has found it appropriate to limit parking time to allow for patron use and prevent extended parking with the placement of green curb and 2-hour limit parking signs on the south side of Valley Vineyard Circle between the Crossroads Center driveway and to the west to the new terminus of the red curb and to the east to the north property line of Village Park, as shown on Exhibit “A”; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Buellton does hereby resolve, determine, and order as follows:
SECTION 1. The City Council hereby finds that the above recitations are true and correct and, accordingly, are incorporated as a material part of this Resolution.
SECTION 2. The City Council hereby restricts parking on McMurray Road (effective upon start of City construction activities for the intersection of McMurray Road/Highway 246), as shown on Exhibit “A” attached hereto and incorporated by this reference.
SECTION 3. The City Council hereby removes red curbing on Valley Vineyard Circle, as shown on Exhibit “A” attached hereto and incorporated by this reference.
SECTION 4. The City Council hereby limits parking to 2-hours on Valley Vineyard Circle, as shown on Exhibit “A” attached hereto and incorporated by reference.
SECTION 5. The City Council hereby approves and directs the maintenance of red curb and green curb markings as shown on Exhibit “A.”
SECTION 6. The City Clerk shall certify to the adoption of this Resolution.
PASSED, APPROVED and ADOPTED this 23rd day of May, 2024.
_________________________________
Dave King
Mayor
ATTEST:
__________________________________
Linda Reid
City Clerk
Exhibit A – McMurray Road / Valley Vineyard Circle
CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 5
To: The Honorable Mayor and City Council
From: Linda Reid, City Clerk
Meeting Date: May 23, 2024
Subject: Resolutions Pertaining to General Municipal Election to be Held November 5, 2024
Resolution No. 24-13 – “A Resolution of the City Council of the City of Buellton, California, Calling and Giving Notice of the Holding of a General Municipal Election to be Held on Tuesday, November 5, 2024 for the Election of Certain Officers as Required by the Provisions of the Laws of the State of California Relating to General Law Cities”
Resolution No. 24-14 – “A Resolution of the City Council of the City of Buellton, California, Requesting the Board of Supervisors of the County of Santa Barbara to Consolidate a General Municipal Election to be Held on Tuesday, November 5, 2024 with the General Election Pursuant to Section 10403 of the Elections Code” Resolution No. 24-15 – “A Resolution of the City Council of the City of Buellton, California, Adopting Regulations for Candidates for Elective Office Pertaining to Candidate’s Statements, Materials Submitted to the Electorate, and the Cost Thereof, Submitted to the Voters at an Election to be Held on Tuesday, November 5, 2024” ______________________________________________________________________________
BACKGROUND
In the past, the City has requested that the Board of Supervisors of the County of Santa Barbara consolidate the City of Buellton’s Municipal Election with the General Election.
This consolidation has been shown to be an economic and efficient method to conduct the election. The election in Buellton is for the purpose of electing two (2) Members of the City Council, one Representative in District 2 and one Representative in District 3, for the full terms of four-years and one (1) Mayoral seat for the full term of two years.
Resolution Nos. 24-13, 24-14, & 24-15 Page 2 May 23, 2024
In order to consolidate the election and to implement the election process, several procedural resolutions need to be adopted and approved by the City Council. These resolutions will request the County Board of Supervisors to consolidate the City’s election with other elections conducted by the County, will officially give notice of the election for the City Council seats, and will set regulations pertaining to candidates’ statements.
Attached for review and consideration are the necessary resolutions to initiate the election process:
Resolution No. 24-13 officially gives notice of the municipal election. The official title is Resolution No. 24-13 – “A Resolution of the City Council of the City of Buellton, California, Calling and Giving Notice of the Holding of a General Municipal Election to be Held on Tuesday, November 5, 2024 for the Election of Certain Officers as Required by the Provisions of the Laws of the State of California Relating to General Law Cities”
Resolution No. 24-14 requests the County Board of Supervisors consolidate the City’s general election with other State, County, School District, and Special District elections. The official title is Resolution No. 24-14 – “A Resolution of the City Council of the City of Buellton, California, Requesting the Board of Supervisors of the County of Santa Barbara to Consolidate a General Municipal Election to be Held on November 5, 2024 with the General Election Pursuant to Section 10403 of the Elections Code”
Resolution No. 24-15 adopts regulations pertaining to candidates’ statements submitted to the voters. The official title is Resolution No. 24-15 – “A Resolution of the City Council of the City of Buellton, California, Adopting Regulations for Candidates for Elective Office Pertaining to Candidates’ Statements Submitted to the Voters at an Election to be held on Tuesday, November 5, 2024”
FISCAL IMPACT
Included in the 2023-24 Fiscal Year Budget is an appropriation of $7,000 to cover the expenses of the General Municipal Election.
RECOMMENDATION
That the City Council consider adoption of Resolution Nos. 24-13, 24-14, 24-15, all pertaining to the General Municipal Election scheduled for November 5, 2024.
ATTACHMENTS
Resolution No. 24-13
Resolution No. 24-14
Resolution No. 24-15
RESOLUTION NO. 24-13
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF BUELLTON, CALIFORNIA, CALLING AND GIVING
NOTICE OF THE HOLDING OF A GENERAL MUNICIPAL
ELECTION TO BE HELD ON TUESDAY, NOVEMBER 5,
2024 FOR THE ELECTION OF CERTAIN OFFICERS AS
REQUIRED BY THE PROVISIONS OF THE LAWS OF THE
STATE OF CALIFORNIA RELATING TO GENERAL LAW
CITIES
WHEREAS, under the provisions of the laws relating to General Law Cities in the State of California, a General Election shall be held on November 5, 2024 for the election of Municipal Officers.
NOW, THEREFORE, THE CITY COUNCIL DOES RESOLVE, DECLARE, DETERMINE, AND REQUEST AS FOLLOWS:
SECTION 1. That pursuant to the requirements of the laws of the State of California relating to General Law Cities, there is called and ordered to be held in the City of Buellton, California, on Tuesday, November 5, 2024, a General Municipal Election for the purpose of electing two (2) Members of the City Council, one Representative from District 2 and one Representative from District 3 for the full terms of four-years each and one (1) Mayoral seat for the full term of two years.
SECTION 2. That the ballots to be used at the election shall be in form and content as required by law.
SECTION 3. That the polls or in-person voting for the election shall be open at 7:00 a.m. of the day of the election and shall remain open continuously from that time until 8:00 p.m. of the same day when the polls or in-person voting shall be closed, except as provided in Section 14401 of the Elections Code of the State of California.
SECTION 4. That in all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections.
SECTION 5. That notice of the time and place of holding the election is given and the City Clerk is authorized, instructed, and directed to give further or additional notice of the election, in time, form, and manner as required by law.
SECTION 6. That the City Clerk shall certify to the passage and adoption of this resolution.
Resolution No. 24-13 Page 2 May 23, 2024
PASSED, APPROVED, and ADOPTED this 23rd day of May 2024. ___________________________________
Dave King
Mayor
ATTEST:
_____________________________________
Linda Reid
City Clerk, Elections Official
RESOLUTION NO. 24-14
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
BUELLTON, CALIFORNIA, REQUESTING THE BOARD OF
SUPERVISORS OF THE COUNTY OF SANTA BARBARA TO
CONSOLIDATE A GENERAL MUNICIPAL ELECTION TO
BE HELD ON TUESDAY, NOVEMBER 5, 2024 WITH THE
GENERAL ELECTION PURSUANT TO SECTION 10403 OF
THE ELECTIONS CODE
WHEREAS, under the provisions of the laws relating to General Law Cities in the State of California, a General Municipal Election shall be held on November 5, 2024 for the election of Municipal Officers.
NOW, THEREFORE, THE CITY COUNCIL DOES RESOLVE, DECLARE, DETERMINE, AND REQUEST AS FOLLOWS:
SECTION 1. That pursuant to the requirements of Section 10403 of the Elections Code, the Board of Supervisors of the County of Santa Barbara is hereby requested to consent and agree to the consolidation of a General Municipal Election with the Statewide General Election on Tuesday, November 5, 2024 for the purpose of electing two (2) Members of the City Council, one Representative from District 2 and one Representative from District 3 for the full terms of fouryears each and one (1) Mayoral seat for the full term of two years.
SECTION 2. That pursuant to the requirements of the laws of the State of California relating to General Law Cities there is called and ordered to be held in the City of Buellton, California, on Tuesday, November 5, 2024, a General Municipal Election for the purposes of electing two (2) Members of the City Council, one Representative from District 2 and one Representative from District 3 for the full terms of four-years each and one (1) Mayoral seat for the full term of two years.
SECTION 3. That the Board of Supervisors is requested to direct the County Elections Division to take any and all steps necessary for the conducting of the consolidated election.
SECTION 4. That the City Council recognizes that additional costs will be incurred by the County by reason of this consolidation and agrees pursuant to Section 10002 of the Elections Code to reimburse the County in full for the cost of services performed upon presentation of a bill.
SECTION 5. That the City will be providing the following services:
(a) Notice of election will be published, in time, form and manner required by law.
(b) Accept and process official candidate nomination papers, which include verification as to whether candidate statements and ballot designations meet all legal requirements.
Resolution No. 24-14 Page 2 May 23, 2024
(c) Upon certification by the County Elections Division, issue certificates of election.
(d) Take any other action necessary that is not the responsibility of the County Elections Official.
SECTION 6. That the City Council recognizes that the County Elections Official will be providing the following services:
(a) Verify nomination petitions as requested.
(b) Designate polling places or in-person voting and provide supplies and equipment.
(c) Appoint and train election officers.
(d) Furnish any and all official ballots, sample ballots, notices, and printed material.
(e) Provide and process absentee voter requests.
(f) Provide polling places or in-person voting for the election, which shall be open at 7:00 a.m. of the day of the election and shall remain open continuously until 8:00 p.m. of the same day when the polls or in-person voting shall be closed, except as provided in Section 14401 of the Elections Code.
(g) Ensure that the ballots used at the election are in the proper form and content required by law.
(h) Count ballots and canvass the returns.
(i) Declare results and certify election.
(j) Take any other action necessary in order to properly and lawfully conduct the election.
(k) Prepare and mail all invoices regarding election costs.
SECTION 7. The City acknowledges that the consolidated election will be held and conducted in the manner prescribed in Election Code Section 10418.
SECTION 8. That the City Clerk shall certify to the passage and adoption of this resolution.
Resolution No. 24-14 Page 3 May 23, 2024
PASSED, APPROVED, and ADOPTED this 23rd day of May 2024. __________________________________
Dave King
Mayor
ATTEST:
____________________________________
Linda Reid
City Clerk, Elections Official
RESOLUTION NO. 24-15
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
BUELLTON, CALIFORNIA, ADOPTING REGULATIONS FOR
CANDIDATES FOR ELECTIVE OFFICE PERTAINING TO
CANDIDATES’ STATEMENTS, MATERIALS SUBMITTED TO
THE ELECTORATE AND THE COST THEREOF,
REGARDING AN ELECTION TO BE HELD ON TUESDAY,
NOVEMBER 5, 2024
WHEREAS, Section 13307 of the Elections Code of the State of California provides that the governing body of any local agency adopt regulations pertaining to materials prepared by any candidate for a municipal election, including costs of the candidate’s statement.
NOW, THEREFORE, THE CITY COUNCIL DOES RESOLVE, DECLARE, DETERMINE, AND REQUEST AS FOLLOWS:
SECTION 1. That pursuant to Section 13307 of the Elections Code of the State of California, each candidate for elective office to be voted for at an election to be held in the City of Buellton on November 5, 2024 may prepare a candidate’s statement on an appropriate form provided by the City Clerk. The statement may include the name, age, and occupation of the candidate and a brief description of no more than 200 words of the candidate’s education and qualifications expressed by the candidate himself or herself. The statement shall not include party affiliation of the candidate, nor membership or activity in partisan political organizations. The statement shall be filed in the office of the City Clerk at the time the candidate’s nomination papers are filed. The statement may be withdrawn, but not changed, during the period for filing nomination papers and until 5:00 p.m. of the next working day after the close of the nomination period.
SECTION 2. That the candidate shall be required to pay for the cost of printing the candidate’s statement in English and any other language requested by the candidate.
SECTION 3. That the City Clerk shall provide each candidate or the candidate’s representative a copy of this resolution at the time nominating petitions are issued.
SECTION 4. That all previous resolutions establishing council policy of payment for candidate’s statements are repealed.
SECTION 5. That this resolution shall apply only to the election to be held on November 5, 2024 and shall then be repealed.
Resolution No. 24-15 Page 2 May 23, 2024
SECTION 6. That the City Clerk shall certify to the passage and adoption of this resolution.
PASSED, APPROVED, and ADOPTED this 23rd day of May 2024. ___________________________________
Dave King
Mayor
ATTEST:
____________________________________
Linda Reid
City Clerk, Elections Official
CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 6
To: The Honorable Mayor and City Council
From: Scott Wolfe, City Manager
Meeting Date: May 23, 2024
Subject: Resolution No. 24-16 – “A Resolution of the City Council of the City of Buellton, California, Calling and Giving Notice of the Holding of an Election that is Requested to be Consolidated with the General Election to be Held on Tuesday, November 5, 2024 for the Submission to the Qualified Voters of the Question: Should the Buellton General Plan be Amended, Until December 31, 2036, to Prohibit (With Limited Exceptions) Changes to Existing City Limits or the Provision of Water or Sewer Services Beyond an Amended Urban Growth Boundary Line, Except by Another Initiative Election?”
______________________________________________________________________________
BACKGROUND
On April 25, 2024, the City Council held a workshop on the Urban Growth Boundary (UGB) Update. Staff presented a new map with revisions based upon new information and input from the public and the Planning Commission from its workshop which was held on March 18, 2024. At the conclusion of this meeting, the City Council directed staff to return on May 23rd with a draft initiative and a further revised map to include a provision west of the City Limit line similar to that proposed on the area south of the Santa Ynez River to address potential County approvals of urban uses.
The draft initiative and map accompany this report as an Attachment. The draft initiative uses the current initiative language as a base and makes a few simple changes. The changes include:
1. A change to allow limited expansion of the UGB outside the existing City Limits. This expansion is limited to three (3) identified locations (Sites A, B, &C), two in the eastern quadrant of the City and one in the northern quadrant.
2. Identification of two additional areas (Sites D & E) which remain outside the UGB, but which would be subject to inclusion within the UGB should urbanized uses be approved within them by the County.
3. A requirement that Specific Plan be adopted prior to annexation of Site A or Site C, and a requirement that a Final Development Plan be approved prior to the annexation of Site B.
4. A new term for the UGB, which would then expire on December 31, 2036.
Resolution No. 24-16 Page 2 May 23, 2024
The component of the initiative which had not been addressed previously is the term of the Update which is set to expire on December 31, 2036. This date was chosen to allow a future UGB update to occur in an election year before the expiration of the proposed update, and also be early enough to plan for the inclusion of any additional land area that might be needed to meet future housing mandates that will likely be imposed through the Regional Housing Needs Allocation (RHNA) process for inclusion in the Housing Element cycle set to begin in 2039. The expiration year of 2036 is critical because to extend it further would risk the City not being able to identify additional sites to accommodate RHNA-required future housing development in time to meet the Housing Element certification deadline, which could lead to unplanned growth within the City Limits without regard to City zoning requirements.
FISCAL IMPACT
This agenda item is not expected to result in any financial impact to the City.
RECOMMENDATION
That the City Council consider adoption of Resolution No. 24-16 – “A Resolution of the City Council of the City of Buellton, California, Calling and Giving Notice of the Holding of an Election that is Requested to be Consolidated with the General Election to be Held on Tuesday, November 5, 2024 for the Submission to the Qualified Voters of the Question: Should the Buellton General Plan be Amended, Until December 31, 2036, to Prohibit (With Limited Exceptions) Changes to Existing City Limits or the Provision of Water or Sewer Services Beyond an Amended Urban Growth Boundary Line, Except by Another Initiative Election?”
ATTACHMENTS
Resolution No. 24-16 (Exhibit A and Exhibit 1)
RESOLUTION NO. 24-16
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
BUELLTON, CALIFORNIA, CALLING AND GIVING NOTICE OF THE
HOLDING OF A SPECIAL ELECTION THAT IS REQUESTED TO BE
CONSOLIDATED WITH THE GENERAL ELECTION TO
BE HELD ON TUESDAY, NOVEMBER 5, 2024 FOR THE
SUBMISSION TO THE QUALIFIED VOTERS OF THE QUESTION:
SHOULD THE BUELLTON GENERAL PLAN BE AMENDED, UNTIL
DECEMBER 31, 2036, TO PROHIBIT (WITH LIMITED EXCEPTIONS)
CHANGES TO EXISTING CITY LIMITS OR THE PROVISION OF
WATER OR SEWER SERVICES BEYOND AN AMENDED URBAN
GROWTH BOUNDARY LINE, EXCEPT BY ANOTHER INITIATIVE
ELECTION?
WHEREAS, under the provisions of the law relating to General Law cities in the State of California, a General Election shall be held on November 5, 2024; and WHEREAS, it is the desire of the City Council to place before the voters of the City of Buellton an ordinance amending the Buellton General Plan to establish, until 2036, an amended policy entitled the City of Buellton’s “Urban Growth Boundary of 2024” to limit changes to the current boundary of the City of Buellton beyond an amended Urban Growth Boundary line with designated exceptions laid out fully in the ordinance; and WHEREAS, pursuant to California Elections Code Section 9222, the City Council may submit to the voters an ordinance to allow the voters to decide if the ordinance should be enacted; and
WHEREAS, pursuant to California Elections Code Sections 10400 et seq., the City Council desires that the special election be consolidated with the November 5, 2024 General Election.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Buellton as follows:
SECTION 1. That pursuant to the requirements of the laws of the State of California relating to General Law cities there is called and ordered to be held in the City of Buellton, California on Tuesday, November 5, 2024 for the purpose of submitting to the voters the following Measure:
SHOULD THE BUELLTON GENERAL PLAN BE AMENDED,
UNTIL DECEMBER 31, 2036, TO PROHIBIT (WITH LIMITED EXCEPTIONS)
CHANGES TO EXISTING CITY LIMITS OR THE PROVISION OF
WATER OR SEWER SERVICES BEYOND AN AMENDED URBAN GROWTH
BOUNDARY LINE, EXCEPT BY ANOTHER INITIATIVE ELECTION?
Resolution No. 24-16 Page 2 May 23, 2024
SECTION 2. That the text of the ordinance submitted to the voters is attached as Exhibit “A”.
SECTION 3. That the ballots to be used at the election shall be in form and content as required by law.
SECTION 4. The City Clerk is authorized, instructed and directed to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election. Pursuant to the requirements of Section 10403 of the Elections Code, the Board of Supervisors of the County of Santa Barbara is requested to place the “Urban Growth Boundary of 2024” on the ballot of the Special Election to be consolidated with the Presidential General Election scheduled for November 5, 2024.
SECTION 5. That the polls for the election shall be open at 7:00 a.m. of the day of the election and shall remain open continuously from that time until 8:00 p.m. of the same day when the polls shall be closed except as provided in Section 14301 of the Elections Code of the State of California.
SECTION 6. That in all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections.
SECTION 7. That notice of the time and place of holding the election is given and the City Clerk is authorized, instructed and directed to give further or additional notice of the election, in time, form and manner as required by law.
SECTION 8. The City Clerk shall certify the passage and adoption of this Resolution.
PASSED, APPROVED and ADOPTED this 23rd day of May, 2024. ________________________________
Dave King
Mayor
ATTEST:
__________________________________
Linda Reid
City Clerk
EXHIBIT A
THE FULL TEXT OF THE PROPOSED INITIATIVE IS AS FOLLOWS:
CITY OF BUELLTON
URBAN GROWTH BOUNDARY OF 2024
FULL TEXT OF INITIATIVE
The people of the City of Buellton do ordain as follows:
Section 1. Title.
This initiative measure shall be known as the Buellton Urban Growth Boundary Initiative of 2024.
Section 2. Purpose and Findings.
A, Purpose. The purpose of this initiative is to amend the Urban Growth Boundary (UGB) line of the City of Buellton which shall include within it areas shown on the accompanying map (Exhibit 1). The Buellton UGB will achieve the following objectives:
1. Ensure that transitory short· term political decisions do not harm the City of Buellton's quality of life, and ensure that agricultural, watershed, viewshed or open space uses which contribute to that quality of life are not prematurely or unnecessarily converted to non-agricultural or non-open space uses without public debate and a vote of the people;
2. Manage the City of Buellton's growth in a manner that fosters and protects the small town character of Buellton while encouraging appropriate economic development in and/or near the downtown Revitalization Area, as described in the 2025 General Plan Land Use Element Avenue of Flags/Highway 246 Urban Design Plan, and in accordance with the City's unique local conditions;
3. Encourage efficient growth patterns and protect the City of Buellton's quality of life by concentrating future development largely within existing developed areas consistent with the availability of infrastructure and services;
4. Promote stability in, and guidance for, the long-term planning for the City of Buellton by establishing a policy within the General Plan designating the geographic limits of long-term urban development, largely consistent with the existing City Limits, and allowing sufficient flexibility within those limits to respond to the City's changing needs over time;
5. Allow the City of Buellton to continue to meet its reasonable housing needs for all economic segments of the population, especially low and moderate income households, by encouraging the development of housing in areas where services and infrastructure are more efficiently available; and
6. Promote on lands outside the Buellton UGS ongoing agricultural and open space uses, such as productive investment for farming enterprises, preservation of natural resources, and uses that foster public health and safety.
B, Findings.
1. The unique character of the City of Buellton and the quality of life of its residents depend on the protection of a substantial amount of surrounding open space and agricultural lands.
The protection of such lands not only ensures the continued viability of agriculture, but protects the available water supply and also contributes to flood control and the protection of wildlife, environmentally sensitive areas and irreplaceable natural resources. As importantly, adopting a UGB around the City of Buellton would promote the formation and continuation of a cohesive community by defining the boundaries, by encouraging economic development of the Buellton Revitalization Area and by helping to prevent urban sprawl. Such a UGB would promote efficient municipal services and facilities by confining urban development to defined development areas.
2. As recognized by the City of Buellton General Plan:
"Many of the properties in the commercial core of the City, bisected by Avenue of Flags and Highway 246 near Highway 101, are underutilized."
"[R]esidential development should take advantage of existing infrastructure, as well as be located in the core area of Buellton."
"Compact contiguous development within the City boundaries is preferred over annexation and sprawling development."
3. Uncontrolled urban encroachment onto agricultural and watershed and open space areas will impair agricultural production and threaten the public health, safety and welfare by reducing beneficial production, causing increased traffic congestion, associated air pollution, and potentially serious water problems such as pollution, depletion and sedimentation of available water resources. Such urban encroachment would eventually result in both the unnecessary, expensive extension of public services and facilities and inevitable conflicts between urban and agricultural uses.
4. This Initiative ensures that the agricultural and open space uses outside of the Buellton UGB are inviolable against transitory short-term political decisions and that agricultural, watershed and open space lands as set forth in Government Code section 65560(b) as of November 5, 2024, outside the UGB are not prematurely or unnecessarily converted to non-agricultural or non-open space uses without public debate and a vote of the people. Accordingly, the initiative requires that until December 31, 2036, the City of Buellton may not allow the provision of urban services or the creation of urban uses, other than in certain limited circumstances and according to specific procedures set forth in the initiative, outside the UGB.
5. The UGB is not intended to and shall in no way inhibit the Local Agency Formation Commission from changing or altering the Sphere of Influence line in accordance with state law. The two lines, although coterminous in places, are independent one from the other in legal significance and purpose. While the Sphere of Influence line may be altered by the Local Agency Formation Commission in accordance with the provisions of state law, the UGB is a local land use policy of the City and shall not be changed except as provided herein.
Section 3. General Plan Amendment.
Upon the effective date of this initiative, the provisions in Section 3. General Plan Amendment, below, are hereby inserted into the City of Buellton 2025 General Plan, adopted November 17, 1993, and as amended through November 5, 2024, beginning at page LU-2 of the General Plan Land Use Element, to replace the existing section of the same title":
"CITY OF BUELLTON URBAN GROWTH BOUNDARY
Introduction
The voters of the City of Buellton have, through the initiative process, established and
adopted an urban growth boundary line denominated the Buellton Urban Growth Boundary (UGB). Its purpose, principals, implementation procedures and methodologies for amendment are set forth in this subsection.
1. PURPOSE
The purpose of this UGB is to ensure that the development policies and underlying goals, objectives and principles set forth in the Buellton 2025 General Plan relating to Land Use are inviolable against transitory short term political decisions and that agricultural, watershed and open space lands are not prematurely or unnecessarily converted to other non-agricultural or non-open space uses without public debate and a vote of the people.
2. PRINCIPLES
Continued urban encroachment into agricultural and watershed areas will impair agriculture and threaten the public health, safety and welfare by causing increased traffic congestion, associated air pollution, and potentially serious water problems such as pollution, depletion and sedimentation of available water resources. Such urban encroachment would eventually result in both the unnecessary, expensive extension of public services and facilities and inevitable conflicts between urban and open space/agricultural uses.
The unique character of the City of Buellton and the quality of life of its residents depend on the protection of a substantial amount or surrounding open space, natural resources and agricultural lands. The protection of such lands not only ensures the continued viability of agriculture, but also contributes to flood control and the protection of wildlife, environmentally sensitive areas, and irreplaceable natural resources. As importantly, adopting a UGB will promote the formation and continuation of a cohesive community by defining the boundaries by encouraging economic development of the Buellton Revitalization Area and by helping to prevent urban sprawl. Such a UGB will promote efficient municipal services and facilities by confining urban development to defined development areas.
3. IMPLEMENTATION
a) The City of Buellton hereby amends the UGB of the City of Buellton which shall include within it areas shown on the accompanying map (Figure LU-1)The City Limits, Sphere of Influence line and the UGB line are illustrated in Figure LU-I. b) Until December 31, 2036, the City of Buellton shall restrict urban services (except temporary mutual assistance with other jurisdictions) to within the UGB, and only uses consistent with agriculture and the preservation of open space lands as set forth in Government Code section 65560(b) as of November 5, 2024, shall be allowed beyond the UGB, except as provided herein.
Other than the exceptions provided herein, upon the effective date of this General Plan amendment, the City and its departments, boards, commissions, officers and employees shall not grant, or by inaction allow to be approved by operation of law, any General Plan amendment, rezoning, specific plan, tentative subdivision map, special use permit, building permit or any other discretionary entitlement which is inconsistent with the UGB, unless in accordance with the amendment procedures of this General Plan amendment.
c) "Urban services" shall include, but not be limited to, water and sewer services.
4. AMENDMENT PROCEDURES
Until December 31, 2036, the foregoing Purposes, Principles and Implementation provisions may be amended only by a vote of the people commenced pursuant to Article I of Chapter 3 of Division 9 of the Elections Code, or pursuant to the procedures set forth below:
a). The City Council may amend the UGB described herein if it deems it to be in the public interest, provided that the amended boundary is within the limits of the UGB established by the Buellton Urban Growth Boundary Initiative of 2024.
b) The City Council, following at least one public hearing, may amend the UGB to comply with state law regarding the provision of housing for all economic segments of the community. For that purpose the City Council may amend the UGB as described herein and as designated on Figure LU-I in order to include lands to be designated for residential uses. Such amendment may be adopted only if the City Council makes each of the following findings based on substantial evidence:
i) That the land is immediately adjacent to the existing UGB and to serviceable water and sewer connections; and
ii) That the proposed development is necessary to comply with a state law imposing a mandatory housing obligation (e.g., the provision of affordable housing), and the area of land within the proposed development will not exceed the minimum necessary to comply with the mandatory housing obligation; and
iii) That there is no existing land available within the UGB to accommodate development that will address the housing need identified in the analysis by which the City has determined that it is not in compliance with State law. c) The City Council, following at least one public hearing, may amend the UGB if the City Council makes each of the following findings:
i) Application of the provisions of subsections 1 or 2 of these amendment procedures are unworkable as applied to a specific parcel, and failure to amend the UGB would constitute an unconstitutional taking of a landowner's property for which compensation would be required; and
ii) The amendment and associated land use designations will allow new land uses only to the minimum extent necessary to avoid an unconstitutional taking of the landowner's property.
d) The City Council, following at least one public hearing, may place any amendment to the UGB or provisions of this initiative on the ballot in the manner provided by state law. e) The City Council may, following at least one public hearing, amend the UGB to include land contemplated for construction of public schools or public parks. Such amendment may be adopted only if the City Council makes each of the following findings:
i) The land is immediately adjacent to existing compatibly developed areas and there is evidence that the Fire Department, Police Department, Department of Public Works, the Community Services Department, and the applicable water and sewer districts with jurisdiction over such land have or will provide adequate capacity to accommodate the proposed development and provide it with adequate public services; and
ii) That there is no existing land available within the UGB to accommodate the proposed development.
f) The City Council may, following at least one public hearing, amend the UGB to include land within Site D and Site E on Exhibit 1. Such amendment may be adopted only if the City Council makes each of the following findings:
i) The land has been rezoned by the County of Santa Barbara to a zone which would allow subdivision of property to create lots less than 5 acres in size, or has been approved for the development of uses of a greater intensity than uses allowed within Agricultural Zones under the County Code, the County’s General Plan Land Use Element, and the Santa Ynez Valley
Community Plan, as of January 1, 2024, unless those uses are recreational in nature and are permitted under the County’s Recreation Master Plan, when adopted; and ii) The land to be included within the UGB includes only the properties identified in subsection i), above, and any whole parcels necessary to create a contiguous connection to the current City Limits, as defined in California Government Code Section 56031, with the least area to be added to the UGB.
g) The City Council may reorganize, reorder and renumber General Plan provisions, including the provisions of this General Plan amendment." Section 4. Conforming Amendments.
In light of the General Plan amendments set forth above, the City of Buellton 2025 General Plan adopted November 17, 1993, and as amended through November 5, 2024, is hereby further amended as set forth below in order to promote internal consistency among the various elements of the General Plan. Text to be inserted into the General Plan is indicated in bold italic type. Text to be deleted is presented in strikethrough type. Text in standard, bold or italic type currently appears in that fashion in the General Plan and remains unchanged by this amendment.
The following amendments may be further amended by the City Council without a vote of the people, provided that no inconsistencies with the UGB or with the balance of the 2025 General Plan are created thereby.
a) Page LU-I, Introduction, amended to read:
"The City Limits, the Buellton Urban Growth Boundary line, and the boundaries of the City's Sphere of Influence and Planning Area are depicted on Figure LU-1. This Land Use Element provides for the opportunity for infill development within the City limits and the Buellton Urban Growth Boundary line. The City's Sphere of Influence is currently coterminous with the City limits and the Buellton Urban Growth Boundary line, and the Land Use Element does not currently project growth outside of the existing City limits and the Buellton Urban Growth Boundary line. However, the Land Use Element contains policies and programs that may call for a Sphere of Influence study to identify planned growth areas in the future. The City also has a "Comment Area" that consists of County lands for which the City will review future development applications for consistency with City goals and policies and present comments to the County as appropriate.
The Land Use Element goals, policies, and programs, particularly as they relate to the Buellton Urban Growth Boundary, are intended to preserve the small town character of Buellton." b) Figure LU-I text amended to read:
"City Limits, Buellton Urban Growth Boundary and Sphere of Influence Existing City Limits, Buellton Urban Growth Boundary, and Sphere of Influence" c) Page LU-1 8, General Policies, amended to read:
"L-I The Buellton Urban Growth Boundary, sphere of influence, planning area, and land use designations are shown on Figures LU-I and LU-3. The land use designations and policies of this General Plan apply to the sphere of influence. Public improvements and significant new private development proposed in the planning area shall be reviewed by the City.
L-2 Further annexations to the City may occur when:
a. Substantial public benefit may be realized through the annexations, such as the provision of open space, additional parkland, or the protection of scenic vistas, or natural resources; or special type of use is proposed that cannot be practically accommodated in the existing city limits.
b. The annexations constitute fiscally sound additions to the City, as documented in a Fiscal Impact Report;
c. Consistency with State law and Local Agency Formation Commission standards and criteria can be assured;
d. Neighborhood identities are not compromised by the annexations; e. Adequate municipal services can be provided to the annexed area; f. Annexations are complimentary to ongoing redevelopment efforts regarding infill housing and the vitality of the City's downtown commercial center.
g. Annexations support optimal return from public investment on existing and new roads and bridges, schools, utilities and drainage facilities, transit systems, or other public services and facilities.
h. Ample park land is provided for residential annexations, especially on the east north end of the City.
i. For sites A and C on Figure LU-1, a specific plan must be adopted for each site prior to annexation.
j. Site B must have pre-zoning and a City-approved Final Development Plan prior to annexation.
The Planning Commission shall review the merits of a request for annexation based on these criteria, and make a recommendation to the City Council. City Council shall review the merits of a request for annexation, based on the above criteria, and make a presentation to the people of Buellton, as required by this General Plan."
Section 5. Implementation
A. At such time as Section 3. General Plan Amendment, and Section 4. Conforming Amendments, above, are inserted in the City of Buellton 2025 General Plan, any provisions of the General Plan that are inconsistent with Section 3. General Plan Amendment, and Section 4.
Conforming Amendments, above, shall not be enforced.
B. The City of Buellton is hereby authorized and directed to amend the Buellton 2025 General Plan, all specific plans, the City Zoning Ordinance, the City Zoning Map, and other ordinances and policies affected by this initiative as soon as possible and in the manner and time required by any applicable state law, to ensure consistency between the policies adopted in this initiative and other elements of the Buellton 2025 General Plan, all specific plans, the City Zoning Ordinance, the City Zoning Map, and other City ordinances and policies.
Section 6. Exemptions for Certain Projects.
A. This initiative shall not apply to any development project or ongoing activity that has obtained, as of the effective date of this initiative, a vested right pursuant to state or local law.
B. This initiative shall not be interpreted to apply to any land use that, under state or federal law, is beyond the power of the local voters to affect by the initiative power reserved to the people via the California Constitution.
Section 7. Severability and Interpretation.
This initiative shall be interpreted so as to be consistent with all federal and state laws, rules and regulations. If any section, subsection, paragraph, subparagraph, sentence, clause, phrase, part or portion of this initiative is held to be invalid or unconstitutional by a final judgment of a
court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this initiative. The voters hereby declare that this initiative, and each section, subsection, paragraph, subparagraph, sentence, clause, phrase, part or portion thereof would have been adopted or passed even if one or more sections, paragraphs, subparagraphs, sentences, clauses, phrases, parts or portions are declared invalid or unconstitutional. If any provision of this initiative is held invalid as applied to any person or circumstance, such invalidity shall not affect any application of this initiative that can be given effect without the invalid application. This initiative shall be broadly construed in order to achieve the purposes stated in this initiative.
Exhibit 1 – (Figure LU-1 - Urban Growth Boundary of 2024)
Figure LU-1
(Exhibit 1 - Urban Growth Boundary of 2024)
Site D
Site A
Site B
Legend
- Existing City Limits and Sphere of Influence
- Urban Growth Boundary beyond City Limits
- Outside Urban Growth Boundary. However,
Urban Growth Boundary will be extended to
encompass these areas if urban uses are
approved in these areas by the County of
Santa Barbara.
Site E
CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 7
To: The Honorable Mayor and City Council
From: Scott Wolfe, City Manager
Meeting Date: May 23, 2024
Subject: Resolution No. 24-17 – “A Resolution of the City Council of the City of Buellton, California, Calling and Giving Notice of the Holding of an Election to be Consolidated with the General Election to be held on Tuesday, November 5, 2024 for the Purpose of Submitting a Measure to the Qualified Voters of Buellton Regarding Raising the Transient Occupancy Tax Rate”
______________________________________________________________________________
BACKGROUND
On May 9, 2024, staff brought a discussion item to the City Council regarding a possible initiative for the November ballot to increase the City’s Transient Occupancy Tax (TOT), or hotel bed tax, from the current level of 12% to 14%. This item was brought by staff following discussions with the City of Solvang staff, who had indicated that Solvang would likely be seeking such an increase, and that maintaining a similar level between cities would be beneficial to the hotel industry.
After receiving input from Visit SYV indicating a preference for a consistent tax rate between the cities, the City Council directed staff to return with a resolution submitting a ballot measure for the November 5, 2024 election. The resolution accompanies this report as Attachment 1.
FISCAL IMPACT
If approved by the voters, the result could be an increase in annual TOT revenue in excess of $600,000 per year.
Resolution No. 24-17 Page 2 May 23, 2024
RECOMMENDATION
That the City Council consider adoption of Resolution No. 24-17 – “A Resolution of the City Council of the City of Buellton, California, Calling and Giving Notice of the Holding of an Election to be Consolidated with the General Election to be held on Tuesday, November 5, 2024 for the Purpose of Submitting a Measure to the Qualified Voters of Buellton Regarding Raising the Transient Occupancy Tax Rate”
ATTACHMENTS
Resolution No. 24-17
RESOLUTION NO. 24-17
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
BUELLTON, CALIFORNIA, CALLING AND GIVING NOTICE OF
THE HOLDING OF AN ELECTION TO BE CONSOLIDATED WITH
THE GENERAL ELECTION TO BE HELD ON TUESDAY,
NOVEMBER 5, 2024 FOR THE PURPOSE OF SUBMITTING A
MEASURE TO THE QUALIFIED VOTERS OF BUELLTON
REGARDING RAISING THE TRANSIENT OCCUPANCY TAX RATE
WHEREAS, Chapter 3.28 of the Buellton Municipal Code provides the provisions for the Buellton Transient Occupancy Tax (TOT), a charge for transient occupancy in hotels, motels, etc. (as defined in Section 3.28.020); and
WHEREAS, Section 3.28.030 sets the TOT rate to be charged at twelve percent (12%); and
WHEREAS, it is the desire of the City Council to place before the voters of the City of Buellton an amendment to the Buellton Municipal Code to increase the amount of the TOT rate from twelve percent (12%) to a maximum fourteen percent (14%); and WHEREAS, it is the further desire and intent of the City Council that all fees and revenues collected through the TOT increase shall be used as the Council shall find will contribute and promote to the growth, enlargement, and prosperity of the City and will forward, encourage, advance, help, aid assist in the growth, enlargement and prosperity of the City; and WHEREAS, pursuant to existing California Law, the establishment or increase of general or special municipal taxes must be submitted to the voters for approval; and WHEREAS, under the provisions of the law relating to General Law cities in the State of California, a General Municipal Election shall be held on November 5, 2024; and NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Buellton as follows:
SECTION 1. That pursuant to the requirements of the laws of the State of California there is called and ordered to be held in the City of Buellton, California on Tuesday, November 5, 2024 an Election for the purpose of submitting to the voters the following Measure:
Shall Section 3.28.030 of the Buellton Municipal Code
be amended to increase the Transient Occupancy Tax
rate, which applies only to transient occupants of hotels (as defined in Section 3.28.020), from twelve percent
(12%) to fourteen percent (14%)?
YES
NO
Resolution No. 24-17 Page 2 May 23, 2024
SECTION 2. That the text of the ordinance submitted to the voters is attached as Exhibit “A”.
SECTION 3. That the ballots to be used at the election shall be in form and content as required by law.
SECTION 4. The City Clerk is authorized, instructed and directed to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election. Pursuant to the requirements of Section 10403 of the Elections Code, the Board of Supervisors of the County of Santa Barbara is requested to place the Buellton Transient Occupancy Tax Measure on the ballot to be consolidated with the General Election scheduled for November 5, 2024.
SECTION 5. That the polls for the election shall be open at 7:00 a.m. of the day of the election and shall remain open continuously from that time until 8:00 p.m. of the same day when the polls shall be closed except as provided in Section 14301 of the Elections Code of the State of California.
SECTION 6. That in all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections.
SECTION 7. That notice of the time and place of holding the election is given and the City Clerk is authorized, instructed and directed to give further or additional notice of the election, in time, form and manner as required by law.
SECTION 8. The City Clerk shall certify the passage and adoption of this Resolution.
PASSED, APPROVED and ADOPTED this 23rd day of May, 2024. ________________________________
Dave King
Mayor
ATTEST:
__________________________________
Linda Reid
City Clerk, Elections Official
Resolution No. 24-17 Page 3 May 23, 2024
EXHIBIT A
The Full Text of the Measure is as Follows:
TRANSIENT OCCUPANCY TAX RATE INCREASE
To Be Submitted to the Voters of the City of Buellton
THE PEOPLE OF THE CITY OF BUELLTON DO ORDAIN AS FOLLOWS:
Section 3.28.030 of Chapter 3.28 of the Buellton Municipal Code is hereby amended to read, as follows:
“3.28.030 Rate.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of fourteen percent (14%) of the rent actually charged or customarily charged by the operator for the rooms and/or facilities occupied by the transient. This tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator of the hotel at the time the rent is paid.
The unpaid tax is due upon the transient’s ceasing to occupy space in the hotel. If, for any reason, the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax be paid directly to the tax administrator.”
CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 8
To: The Honorable Mayor and City Council
From: Rose Hess, Public Works Director
Meeting Date: May 23, 2024
Subject: Award of Contract for Water and Sewer Rate Study ______________________________________________________________________________
BACKGROUND
In March 2024, the City solicited proposals from qualified Consultants to conduct a comprehensive Water and Sewer Rate Study to independently assess and evaluate the existing water and sewer rates and provide recommendations to adequately fund water and sewer utility operations and capital costs while minimizing rates to the greatest degree possible. The City’s last rate study was completed in 2006 and implemented increases to water and sewer monthly and connection fees over a 3-year period.
It is critical for the City to maintain reasonable reserves in order to handle emergencies, fund working capital, maintain a good credit rating, and generally follow sound financial management practices. The rate increases shall be governed by the need to meet operating and capital costs, maintain adequate debt coverage, and build reserve funds. As such, the City’s objectives for the rate study are as follows:
A. Propose water and sewer rates that are fair and objective and reflect the cost of services.
B. Propose water rates that encourage water conservation.
C. Review and propose equitable water and sewer rates depending on customer class.
D. Provide a comparison of current water and sewer system costs (operations, capital improvements, environmental resource management) against appropriate industry benchmarks.
E. Identify those portions of water and sewer system revenues that fund water and sewer system costs.
F. Recommend a baseline rate structure required to fund water and sewer system costs as well as adjustments to rates needed to fund other costs for a five-year period.
Water & Sewer Rate Study Page 2 May 23, 2024
G. Recommend rate increase structure to eliminate fund balance deficits.
H. Review the City’s current water and sewer connection fees that would fund Capital Improvement Projects (CIPs) for new service locations and assess its suitability for cost recovery.
The Scope of Work will include separate water rate analysis and sewer rate analysis (which includes assessments of each revenue requirement, system cost of service analysis, evaluation of alternative ratemaking concepts, and recommendation of rates), development and recommendation for capital facility fees (connection fees), reporting and public workshops/outreach, Proposition 218 noticing requirements, and preparation of computer model for the rate analysis.
On April 11, 2024, staff received six proposals from the following firms:
• Tuckfield & Associates
• Willdan Financial
• Endeavor Utility Solutions
• RDN
• Bartle Wells Associates
• Raftelis
Proposal review criteria included the consultant’s approach, experience and qualifications, schedule, contract and cost. In review of all 6 proposals, the Review Committee agreed that the most qualified and highest scoring proposer is Willdan Financial. The Willdan proposal provides a rough timeline of the study of 8 months. The formal schedule will be provided to Council after a kick-off meeting has been completed and dates coordinated.
FISCAL IMPACT
The Water and Sewer Rate Study has been budgeted for FY 23/24 (and would subsequently be carried over into FY 24/25 and will be a shared cost between Water and Sewer Capital Funding Projects. The proposal cost is $55,950.
RECOMMENDATION
That the City Council award the contract for the Water and Sewer Rate Study in the amount not to exceed $55,950 to Willdan Financial Services and authorize the City Manager to execute that contract.
ATTACHMENTS
Attachment 1– Willdan Financial Services Proposal
City of Buellton
Proposal for
Water and Sewer Rate Study
T 951.587.3500 ▪ 800.755.6864 | F 951.587.3510 ▪ 888.326.6864 | 27368 Via Industria, Suite 200, Temecula, CA 92590 | www.willdan.com Cover Letter
April 9, 2024
Ms. Rose Hess
Public Works Director
City of Buellton
107 West Highway 246
Buellton, CA 93427
Re: Technical Proposal to Conduct a Water and Sewer Rate Study for the City of Buellton Dear Ms. Hess:
Based on your request, Willdan Financial Services (“Willdan”) is pleased to submit the following proposal to conduct a Water and Sewer Rate Study and Connection Fee Study on behalf of the City of Buellton (“City”).
Willdan’s interactive approach will result in a customized Excel financial model, that the City will retain, as well as a focused and tailored analysis of the City’s current rates, revenues, capital project and operational expenditures, debt commitments, reserve funding, and other financial data. The culmination of our analysis will be a comprehensive financial management plan that develops projected system operating results for the next ten (10) fiscal years, and suggested rates for up to five (5) years. We will employ our proven interactive approach, supported with advanced financial modeling techniques, to develop a sophisticated and flexible financial model to help us guide the City through operating and financial scenarios, while evaluating the impact of policy assumptions, and performing sensitivity analysis on utility rates and financial strategies.
Our ability to focus on the financial aspects of operating publicly owned utility systems is coupled with recognized leadership in strategic planning and operations and enables us to bring unmatched value, recognized qualifications and experts that set us apart. These qualifications include:
Unique Approach — Our approach to the development of utility rates has been carefully honed over the years. We will work collaboratively with City staff to carefully assess and understand the City’s unique utility system concerns and issues, clarify goals and objectives for the study, and develop a tailored approach that will best serve your needs. We do not use a “cookie-cutter” approach, but rather bring a combination of planning and financial expertise providing a thorough understanding of utility operations and management.
A key to our approach is the use of a sophisticated and dynamic model and dashboard that allows us to quickly evaluate alternatives resulting from changes in assumptions and input variables, to address different policy and financial objectives. This allows us to work collaboratively and transparently, to provide comprehensive business solutions. Our objective is to educate and inform throughout the process, not just at the completion of the project.
Recent Experience with Cities and Projects with Same Objectives as Buellton — Willdan has worked recently with numerous cities, including Grover Beach, Guadalupe, Dinuba, McFarland, and Farmersville on utility rate studies with objectives that closely mirror those outlined in the City’s RFP and discussed above – analyzing the current financial plan for the utility, understanding the impact of capital projects and changing operations, and ensuring sufficient and stable funding for ongoing and projected needs.
Communicating the Results — Sound technical analysis is only one element of this process. It will be equally important to effectively communicate results and implications of the proposed rate structure to City staff, City Council, key stakeholders, and ultimately to those that will be subject to new rates. Most of our projects incorporate significant community and/or stakeholder involvement and education efforts, and our experienced consultants are able to communicate complicated technical analysis in a manner that is easy to follow and understand. The intuitive setup of our financial models allows Willdan to discuss and present critical information in a way that maximizes engagement and facilitates outreach.
Our reports and presentations provide a solid understanding of the project and the rationale behind the development of the rates.
I, Chris Fisher, will serve as the primary contact person for this proposal; as an officer of the firm, I am authorized to negotiate and bind Willdan Financial Services. Provided in the table below is my contact information.
Willdan Financial Services
Proposal Contact
Chris Fisher, Vice President / Director
Tel#: (951) 587-3500 | Email: [email protected]
Willdan maintains exceptional experience in utility cost of service and rate design and is excited about this opportunity to use our skills and expertise to serve the City of Buellton once again.
Sincerely,
WILLDAN FINANCIAL SERVICES
Chris Fisher
Vice President / Director
Water and Sewer Rate Study 2
City of Buellton, CA
Approach to the Project
Project Understanding and Approach
The following project approach and scope of services is based on Willdan’s current understanding of the City of Buellton’s (“City”) needs and objectives for the water and sewer utility rate study, our understanding of the requested services outlined within the Request for Proposal (RFP), a review of the supplemental financial information provided with the RFP, and our analysis of the Annual Comprehensive Financial Reports (ACFR) and Adopted Biennial Budget for Fiscal Year (FY) 2023-24 available on the City’s website. While this approach and scope is informed by our initial research, we will begin this project by working with the City to enhance our understanding of the City’s current financial situation by conducting discussions regarding your objectives and priorities for this study.
Willdan understands that the City wishes to complete a comprehensive rate study for its water and wastewater utilities, to independently assess and evaluate current rates for both utilities, and provide recommendations for updated rates that are fair and equitable and adequately fund water and sewer operations, maintenance, capital projects, and funding of appropriate reserves for operations and capital replacements, all while mitigating rate increases to the best extent possible and assessing the impacts of conservation, while still meeting funding objectives.
The City provides water and sewer service to approximately 1,900 customers, with water sourced primarily from groundwater wells, and supplemented with imported water from the Central Coast Water Authority. Wastewater is collected from City customers and conveyed to City-owned facilities for treatment and disposal. Water rates are a combination of fixed monthly charges based on meter size, and a commodity (consumption) charge for water used per month, per HCF. Residential sewer customers are charged a flat monthly rate, commercial customers pay a flat rate, plus a rate per HCF for wastewater flow, while industrial and other customers are charged a rate determined by City Public Works. The most recent comprehensive update to the City’s rates was completed in 2016, with rate increases going into effect in 2016, 2017 and 2018.
Based on the two most recently available ACFRs posted on the City’s website, for the 2020-21 and 2021-22 Fiscal Years, both utilities concluded those Fiscal Years with positive operating results. For Fiscal Year ending June 30, 2021, the water utility generated $2.68M in operating revenues, compared to $2.23M in operating expenses, for positive operating income of $457K. For the same Fiscal Year, the wastewater utility generated $1.22M in operating revenue, compared to $1.14M in operating expenses, for a positive operating result of $88K. The ACFR for Fiscal Year ending June 30, 2022 indicated that the water utility generated $2.65M in operating revenues, compared to $2.33M in operating expenses, for positive operating income of $326K, while for the same Fiscal Year, the ACFR showed that the wastewater utility generated $1.27M in operating revenue, compared to $1.23M in operating expenses, for a positive operating result of $33K.
However, more currently and looking forward, based on information in the Adopted Biennial Budget for FY 2023-24 and FY 2024-25, the picture looks less positive. In the Budget Message section of the document, it’s indicated that both enterprises will need transfers from reserves in recent years to offset increased in expenditures, relative to revenue, particularly when accounting for capital needs.
For wastewater, for FY 2023/24 the utility shows budgeted operating revenue of $1.24M, and total projected operating expenses of $1.76M, resulting in an operating deficit, that grows worse when considering $565K in anticipated transfers out for capital. The budget document shows a transfer from reserves to fill the deficit. For FY 2024-25 operating revenues are anticipated to hold steady, while expenses increase slightly to $1.82M, causing the deficit to worsen year-over-year.
For the water utility, budgeted operating revenue for FY 2023-24 is $2.5M, and total projected operating expenses are budgeted at $2.36M, resulting in an operating profit, but when accounting for $1.44M in budgeted transfers for capital, total reserves will decline. For FY 2024-25 operating revenues are again budgeted at $2.5M, while operating expenses are budgeted at $2.37M, again resulting in positive operating results, but again anticipated transfers for capital will cause a decline in reserves, though to a lesser degree than in FY 2023-24.
Finally, a review of the Capital Improvement Plan included in the FY 2023-24 & FY 2024-25 Biennial Budget shows capital expenditures for each of the two utilities over the next five fiscal years. For wastewater, there are $250K per year for five years in sewer line replacements planned along with $300K per year in wastewater treatment plant improvements. For water, there is $150K per year budgeted for water treatment plant facilities improvements, $100K per year for water distribution system improvements, in addition to some supplemental well/storage improvement projects. There was also a significant project for Reservoir No. 2 Roof Replacement that was budgeted for FY 2023-24.
Taken together, the above-mentioned factors require a comprehensive and detailed look at both utilities to ensure the rates for each are able to generate sufficient revenue to meet operating and maintenance needs, while accounting for future capital needs, repayment of debt, and funding of appropriate reserves. Our approach and model incorporate a robust Capital Plan Analysis to ensure the utilities will be best equipped to address upcoming projects and their funding over the next five years, while maintaining required debt service coverage and appropriate reserve fund balances.
We welcome this opportunity to develop a comprehensive financial and rate model, and work with City Staff to present and evaluate financial plan and rate alternatives in order to arrive at the optimal solution for the utilities that best balances various objectives. Our objective is to provide Staff and the Council with the information it needs to understand water and sewer utility current and projected financial conditions, understand key drivers behind recommendations, evaluate options for moving forward, and make informed decisions based on this process.
The intent of this study is to independently evaluate the City’s current water and sewer rates, determine whether sufficient revenue is being collected, and as appropriate, develop updated rates for each utility that are simple, equitable, and most importantly, structured to meet the future financial needs of the City’s utilities.
We will develop a five-year financial plan, model, and schedule of recommended rates and fees, with the financial model extended out to 10 years to provide long-term visibility of financial needs. We will also work with the City to provide a model for their use that can estimate revenue and costs, as well as resulting rate increases, over a longer time horizon, to the best extent possible given limitations in these types of projections and the ability to feasibly model them.
A full Work Plan is
provided in the Appendix.
Water and Sewer Rate Study 3
City of Buellton, CA
The project will entail three primary phases. The first is the review and evaluation of the previous rate study and development of objectives, development of a comprehensive financial plan for each utility, with projections for the next five years for the purposes of recommending rate adjustments extended out to ten years to provide a longer view of potential utility needs, particularly capital projects.
The purpose of the financial plan is to arrive at the required revenue for each utility, which serves as the basis for recommendations going forward, and the development of updated rates, if necessary. Then, once the results of the financial plan are reviewed with City staff, we will proceed with the cost-of-service analysis and development of rates, and preparation of a report.
Willdan will develop a comprehensive financial plan that considers updated forecasts for sales, operating expenses, as well as capital expenses, and provides for:
▪ Sufficient and stable revenue for water and sewer operations and routine maintenance; ▪ Coverage for direct and indirect (overhead) costs, including transfers to the General Fund; ▪ Adequate debt service coverage for existing and/or proposed debt; ▪ Accumulation and maintenance of appropriate reserves; ▪ An evaluation of conservation on the recommended rate structure; ▪ Functional cost-of-service analysis consistent with Proposition 218 and (AWWA) rate-making standards; ▪ Anticipated and routine repair and replacement of existing aging pipelines and infrastructure; and ▪ Major and minor capital projects.
This financial plan will serve as the basis for a full cost of service analysis and ultimately the development of recommendations for updated rates. The cost-of-service analysis will be conducted to ensure any new recommended rates comply with the requirements of Proposition 218, Proposition 26 and recent legal decisions.
The financial plan will be created using a highly flexible and interactive model and dashboard that will allow us to work collaboratively with the City to present and evaluate different financial scenarios, and quickly make changes in underlying assumptions based on feedback and discussions. Our goal will be to arrive at a financial plan that meets the City’s objectives, and that provides understanding and education to City staff and ultimately the Council, as they make decisions regarding the proposed rates.
Project Approach
The following project approach and scope of services is based on Willdan’s current understanding of the City of Buellton’s needs and objectives for the water and sewer rate study. While this approach and scope is informed by our initial research, we will begin this project by working with the City to complete this research and understanding of the City’s current financial situation and conducting meaningful discussions to more fully understand your objectives and priorities for this study.
Our objective is to provide Staff and the City Council with the information it needs to fully understand the utility current and projected financial condition, evaluate options for moving forward, and make informed decisions based on this process.
The intent of the study is to independently evaluate the City’s current utility rates and develop an updated schedule of rates that are simple, equitable, and most importantly, structured to meet the future financial needs of the utility. The proposed rate structure must adequately fund the ongoing operating, maintenance and capital improvement needs of the utility.
For this project it will be critical to take a deeper look at the financial performance of the previous five years and project results forward, taking into account capital projects and anticipated debt, to evaluate the ability of current rates to provide sufficient revenue. We will create a comprehensive financial plan and model that allows us to work with the City to evaluate and test alternatives and demonstrate the impact of capital and reserve funding scenarios and their associated impacts on overall financial performance.
The City wishes to undertake this study to review water and sewer rates from both a policy and analytical standpoint. Willdan will prepare a comprehensive ten (10) year financial plan and analysis of rate alternatives; evaluate the current rate structure; and determine whether adjustments in the rates are necessary going forward. This analysis will include development of the financial plan and cost of service analysis necessary to arrive at informed recommendations and defensible Prop 218 compliant rates. We will also identify potential challenges and issues associated with implementing new rates, and work with the City to develop strategies to address these.
Project Methodology
As described herein, and detailed in our work plan, our approach to this water and sewer rate study is built around three primary objectives:
Primary Objectives
Working collaboratively with the City of
Buellton to develop the comprehensive
financial plan and model for the utilities
Using the model to develop and
evaluate various rate, financial and
capital funding scenarios
Arriving at a final plan and set of
recommended rates that have a clear and
transparent rationale and basis
We propose to conduct this process in a way in which staff and stakeholders gain understanding throughout the process of how the plan is developed, and how policy and financial decisions affect it, so that we can clearly communicate the process and results to the City Council and the community.
The communication part of the process is critical in gaining acceptance and understanding of the broader community.
The culmination of the revenue requirements analysis, which will include a capital project financing plan, and cost of service allocations, will be alternative rate plans which will provide sufficient revenue to meet the ongoing funding needs of the system, while recovering costs from customers in a manner which is fair, equitable and within reasonable customer impact parameters.
Water and Sewer Rate Study 4
City of Buellton, CA
We will develop a robust 10-year pro forma financial model to demonstrate the results of various analyses and aid detailed policy and education discussions with City staff and City Council. It will serve as the basis for developing rate structures that provide for long-term financial stability, reflect levels of service demand for different customer classes, and comply with the requirements of Proposition 218.
During this project, we will utilize our Microsoft Excel-based model, with its interactive dashboard, as a comprehensive financial tool to allow planning and evaluation of variable inputs and assumptions, thereby creating a thorough analysis of revenue requirements to address the City’s goal of ensuring predictable and stable revenue. This analysis is then seamlessly integrated with the rate development component of the model to demonstrate and project various rate design alternatives, and the effects they would have on the City’s financial outlook.
The model is used in meetings, in order to efficiently cycle through rate scenarios and establish the most viable rate plans for the City. During these interactive meetings, we invite City staff to participate in scenario planning / “what-if” sessions, where we use the dashboard to demonstrate and evaluate the financial/rate impact of alternative data (CIP, operating costs, etc.) and assumptions (interest rates, customer growth, cost escalation, etc.) in real-time to focus on the most critical drivers of the analysis. This ensures the resulting rate plan alternatives are viable from a financial, operational, managerial, and political perspective.
To the extent revenues are not projected to be sufficient to meet requirements, the model can be used to evaluate variable outcomes and alternatives, providing basis for meaningful discussions with elected officials and stakeholders well in advance of the actual rate increase process.
Real-Time Financial Modeling
The goal of financial forecasting is to provide clear vision regarding the potential financial outcomes of current management decisions, or just as importantly, potential decisions. Willdan’s approach helps the City staff mold the existing knowledge base into a viable financial management and capital financing plan.
Any model is only as effective as the expertise of those who develop it; our state-of-the-art financial modeling techniques allow us to incorporate our considerable experience by asking the correct questions, evaluating, and incorporating appropriate data, providing interactive consulting services, and evaluating multiple scenarios with the City in a real-time setting.
Because our interactive model will be populated with specific data from the City (i.e., division and account structure), each alternative reviewed in realtime during interactive meetings with the City can be done with a complete understanding of specific customer impacts. Further, our experience ensures that the data loaded into the model is vetted and validated, and that the baseline results from which forecasts are developed are fully understood from the beginning, so that more time is spent on evaluation of potential solutions, rather than questioning whether the underlying data and assumptions are correct.
Model Development as Part of the Consulting Process
The financial planning model will be designed with the following elements:
▪ Graphical dashboard to clearly show the results of various scenarios to the user;
▪ Easily reviewed and modified assumptions;
▪ Validated data tables generated from the City’s financial and operational information; and
▪ A powerful calculation engine.
The model will be “baselined” after an initial meeting with staff to ensure that we have the correct data and a basic understanding of the financial dynamics of your system. We will then conduct interactive financial planning sessions with the City staff.
After validating our data, calculation approach, and baseline assumptions, we will explore alternative scenarios, varying a number of assumptions and financial planning techniques including:
▪ Rate increase magnitude and timing;
▪ Alternative timing of capital projects;
▪ Alternative financing options (alternative combinations of pay-as-yougo, revenue bond debt and other debt, for example); ▪ Alternative growth/demand forecasts and other “what if” analyses such as the impact of a loss of one or more service areas or significant customers; and
▪ Effect of increases in other sources of funds.
Given any combination of cost requirements (both operating and capital), non-rate sources of funds, and forecast assumptions, the Willdan team will work with the City to develop a financial plan that:
▪ Meets specified reserve targets;
▪ Meets legal, policy and contractual requirements that are financially measurable, such as debt service coverage on revenue bonds; ▪ Fully funds capital expenditures using specified financing techniques; and
▪ Addresses identified benchmarks or key performance indicators.
Subsequent to careful development and validation of the baseline forecast, a series of alternative forecasts will be prepared illustrating various results in the following general categories:
▪ What if things turn out differently? These alternatives will demonstrate the sensitivity of the forecast to the significant assumptions used.
This results in a sound understanding of areas where a conservative forecast approach is warranted; ▪ What happens when we try this? This series of alternatives focuses on different financial management approaches. For example, the use of different financing techniques such as capitalized interest, interim short-term financing, and capital appreciation bonds may be explored; ▪ What can we do to make it better? This approach to forecasting identifies the factors that may be causing significant rate increases in a given year and explores alternatives. For example, if a large capital project in a single year is the culprit, we would work with staff and the consulting engineers to determine whether this project could be phased or delayed; and The Financial Planning component of the model
provides transparency, such that users can
develop a viable financial plan and understand
the reasons for needed revenue adjustments.
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City of Buellton, CA
▪ How will any adjustments affect our customers? In examining rate structure alternatives, we will demonstrate and discuss how users in various categories or classifications will be impacted. Our consultants will use our rate design model to explore the impact of various rate structures on bills for each customer class over the relevant consumption range.
Communication as Part of the Consulting Process
Willdan’s experienced professionals are accustomed to communicating with a variety of stakeholder groups, from management and staff, boards, and commissions, as well as the community. Our analytical and modeling approach will be customized to the City’s specific needs. As mentioned, the custom graphical interfaces imbedded in our models allow our consultants to easily track key performance metrics and work through alternative scenarios with the City staff and management. Features of the Excel-based analysis model include the ability to incorporate line-item data and assumptions that are then summarized in a graphic dashboard to show key financial indicators for the utility systems.
The sample dashboard below illustrates how we can summarize data, assumptions, and calculations into an easy-to-understand graphical interface that updates with each alternative scenario evaluated. A copy of the final dashboard model will be provided to the City upon completion of the project.
Project Schedule
The following outlines the estimated number of weeks to complete each task outlined in our scope of services. A specific project schedule will be developed following consultation with, and in concert with, City staff.
Experience
A graphical representation of Willdan’s geographical client presence is depicted below of recent utility rate and financial projects completed within the last few years. To ensure compliance with page limits, additional background and experience is provided in the Appendix. 6 13 20 27 3 10 17 24 1 8 15 22 29 5 12 19 26 2 9 16 23 30 7 14 21 28 4 11 18 25 2 9 16 23 30 Task 1.1 – Data Collection & Review
Task 1.2 – Kick-off Meeting & Planning Discussion
Task 2.1 – Financial Model and Plan, Revenue Requirements Task 2.2 – Capital Plan Analysis
Task 2.3 – Cost-of-Service Allocations
Task 2.4 – Rate Analysis & Design
Task 3.1 – Data Collection
Task 3.2 – Data Review
Task 3.3 – Land Use Assumptions
Task 3.4 – Develop Capital Improvement Plan
Task 3.5 – Calculate Capacity/Connection Fees
Task 4.1 – Reports, Model & Deliverables
Task 4.2 – Proposition 218 Notice Preparation & Mailing Task 5.1 – Meetings & Presentations
Connection/Capacity Fee Study
Water and Sewer Rate Study
Communicating Results - Presentations & Meetings
Preparation of Reports and Proposition 218 Notices
Pub Hrng - Q1 2025
Final Rprt for PH
1st CC Mtgs
May
City of Buellton
Water and Sewer Rate Study
Timeline
Project Initiation
August Scope of Work June July September October November December
Water and Sewer Rate Study 6
City of Buellton, CA
References
Provided below are recent project descriptions, including client contact information, project team, and project hours that are similar in nature to those requested by the City. We are proud of our reputation for customer service and encourage you to contact our past clients regarding our commitment to completing these assignments within the agreed upon project budget and schedules.
City of Dinuba, CA
Water and Wastewater Utility Rate Study
Willdan worked with the City of Dinuba to complete a utility rate study for its water and wastewater enterprises. The study included the development of a comprehensive financial plan and model, and the evaluation of alternatives for rate adjustments. The City had not increased its rates for several years, including the COVID period, and was facing increased costs of operations, needs for additional staffing, and multiple capital projects. We presented numerous alternative scenarios, with adjustments and changes based on feedback from City Staff.
Willdan gathered and validated financial data for the project, including budget, historical financial results, and capital plans, evaluated adjustments to the base water and wastewater rate structures, prepared a comprehensive financial model, and presented alternatives and scenarios to City Staff. The updated rates were successfully adopted in September 2023.
Client Contact: George Avila, Interim Public Works Director 1088 E. Kamm Avenue, Dinuba, CA 93618
Tel #: (559) 591-5924 | Email: [email protected]
City of Grover Beach, CA
Water and Wastewater Rate Study
Willdan was selected in 2020 to complete a water and sewer rate study for the City of Grover Beach. The project included the completion of a comprehensive financial plan, along with cost-of-service analysis and development of updated rates. We collected and evaluated the necessary data, prepared the financial plan with various options and scenarios for City staff’s consideration, including shifting from a uniform water rate structure to either a two- or three-tiered structure, and prepared and submitted the rate study report with the selected approach.
The City’s utilities were in relatively good health, so major increases were not recommended. Currently the City Council has received the rate report and recommendations, the date has been set for the Public Hearing as required by Proposition 218.
Client Contact: Deanne Purcell, Administrative Services Director 154 South 8th Street, Grover Beach, CA 93433
Tel #: (805) 473-4555 | Email: [email protected] City of McFarland, CA
Cost Allocation Plan and Utility Rate Study
Willdan worked with the City of McFarland to complete a utility rate study for its water, sewer, and solid waste enterprises along with a cost allocation plan. The study included the development of a comprehensive financial plan and model, and the evaluation of alternatives for funding operations and capital projects, and for recommended rate adjustments. The City had not increased its rates for several years, including the COVID period, and was facing increased costs of operations, needs for additional staffing, and multiple capital projects. We presented numerous alternative scenarios, with adjustments and changes based on feedback from City Staff.
Willdan gathered and validated financial data for the project, including budget, historical financial results, and capital plans, evaluated adjustments to the base water, sewer, and solid waste rate structures, prepared a comprehensive financial model, and presented alternatives and scenarios to City Staff. The updated rates were successfully adopted in December 2023.
Client Contact: Diego Viramontes, Finance Director
401 W. Kern Ave, McFarland, CA 93250
Tel #: (661) 792-3091 | Email: [email protected]
Water and Sewer Rate Study 7
City of Buellton, CA
Qualifications
Consultant Team
Our management and supervision of the project team is very simple: fill every position with experienced, capable personnel in sufficient numbers to deliver a superior product to the City, on time and on budget. With that philosophy in mind, we have selected the following professionals for this engagement. We are confident that our team possesses the depth of experience that will successfully fulfill your desired work performance.
Project Team Organization
City of Buellton
Project Team
Key Team Member Project Role Responsibility to the Engagement Chris Fisher
Vice President/Director
Principal-in-Charge /
Project Manager
▪ Project and Task oversight;
▪ Produce key elements of the analysis;
▪ Responsible for project deliverables;
▪ Model development;
▪ Stakeholder Outreach; and
▪ Meeting and presentation attendance.
Jeffrey McGarvey
Managing Principal
Quality Assurance/
Technical Advisor
▪ Quality assurance & control;
▪ Technical guidance; and
▪ Report evaluation.
Michael Cronan
Project Manager
Financial Analyst
▪ Collect, interpret, and analyze key data;
▪ Produce key elements of the analysis;
▪ Lead for model development and analysis;
▪ Report preparation; and
▪ Meeting and presentation attendance.
Staff Continuity
Mr. Fisher has been assigned to serve as the City’s representative; and has been selected for this role due to his extensive experience, which includes the preparation and supervision of numerous utility rate studies, as well as his experience presenting to governing bodies, stakeholders, and industry groups.
Project Availability
Willdan’s Financial Consulting Services group is composed of a team of over 20 senior-level professional consultants. While each member of the project team currently has work in progress with other clients, the workload is at a manageable level with sufficient capacity to meet the needs of the City specific to the schedule and budget for this engagement.
Resumes
Resumes for Willdan’s project team are presented on the following pages.
Agreement
Willdan has reviewed the agreement and requests no changes at this time.
Addendum
Willdan is in receipt of Addendum 1. A signed copy of the Addendum is provided in the Appendix.
It is important to note that Mr.
Fisher has been with Willdan for
25 years, ensuring the City of
Buellton of continuity and
dedication in staffing during the
completion of the project.
Water and Sewer Rate Study 8
City of Buellton, CA
Chris Fisher
Principal-in-Charge
Mr. Chris Fisher has been selected to serve as the principal-in-charge and project manager of the City’s engagement, due to his experience managing multi-disciplinary teams. He also possesses extensive knowledge specific to Proposition 218 compliance.
Mr. Fisher is a Willdan Financial Services Vice President and Financial Consulting Services Director. With 25 years at Willdan, he has managed an array of financial consulting projects for public agencies throughout California, Arizona, Texas, Colorado, and Florida; coordinating the activities of resources within Willdan, as well as those from other firms working on these projects.
Select Relevant Experience
City of Lomita, CA — Water Rate Study: Mr. Fisher was the assigned principal-in-charge for the City’s Water Rate Study.
The study included detailed capital plan analysis, reserve analysis, and live evaluation of alternatives to mitigate necessary revenue and rate adjustments with a rate sub-committee as well as the City Council.
City of Calexico, CA — Water & Sewer Utility Rate Study: Mr. Fisher served in the role of principal-in-charge of the City’s comprehensive water and sewer rate study. He led the development of the financial plan and model, and the rate analysis, and participated in the presentation of results to City Staff and the City Council. His responsibilities also included the scheduling of key meetings and deliverables, review of progress throughout the development of the project, and quality control.
City of Claremont, CA — Sewer Rate Study: Mr. Fisher was the principal-in-charge for the City’s sewer rate study. The team generated multiple alternative rate structures for the City in preparation of updating their sewer utility rates and presented them to staff for their consideration.
City of McFarland, CA - Water, Sewer, and Solid Waste Rate Study and Cost Allocation Plan: In the role of principal-incharge, Mr. Fisher led the City’s Water, Sewer, and Solid Waste Rate Study and Cost Allocation Plan. Mr. Fisher oversaw the development of a comprehensive model and five year financial plan, required reports and documents, recommended rate updates, and presented results to the City management team and the City Council.
City of Lakeport, CA – Water and Wastewater Fee Study: Mr. Fisher led the engagement for Lakeport in the role of the principal-in-charge. The project included the completion of a comprehensive financial model, with multiple iterations and alternatives to address a situation where the City had not increased rates in several years. He led discussions with staff to outline the options and make adjustments as necessary. He also worked closely with the City and its legal counsel to update rates and to incorporate tiers while ensuring compliance with Proposition 218 and the San Juan Capistrano Court decision.
City of Grover Beach, CA – Water and Wastewater Rate Study: In the role of principal-in-charge, Mr. Fisher led the City’s utility rate study, which included the preparation of a comprehensive financial plan, along with cost-of-service analysis and development of updated rates. The financial plan prepared contained various options and scenarios for City Staff’s consideration, including shifting from a uniform water rate structure to either a two- or three-tiered structure. The City’s utilities were in relatively good health, so major increases were not recommended.
City of Sebastopol, CA – Water and Wastewater Rate Study: Mr. Fisher led the City of Sebastopol engagement in the role of the principal-in-charge. The objective of the study was to update water and wastewater rates to address capital needs for both utilities, and ensure rates provided adequate funding for ongoing operations and maintenance. Project work included development of a comprehensive financial model and preparation of rate scenarios for evaluation by staff and the City Council.
Mr. Fisher and the project team presented the results to the City Council and instructed staff on the use of the model.
City of Claremont, CA — Sanitation Rate Study: Mr. Fisher was the principal-in-charge for the City’s sanitation rate study.
This study included a five-year model and financial plan that included a proposed five-year schedule of adjusted rates to ensure continued revenue sufficiency and stability.
City of Guadalupe, CA – Water and Sewer Utility Rate Study: Mr. Fisher served as the principal-in-charge for the City’s recent water and sewer rate study, providing technical assistance throughout the project, conducting working discussions with City Staff to evaluate financial and rate options, and coordinating the project. He oversaw the development of the comprehensive financial plan, and preparation of rate alternatives and analysis. This engagement included the development of a comprehensive financial model and updated water and sewer rates, including identification of the rates of comparable jurisdictions and a comparative rate and cost analysis.
City of Richmond, CA – Wastewater Rate Study: Mr. Fisher led the City of Richmond engagement as the principal-incharge. The objective of the study was to prepare a comprehensive financial plan and updated wastewater rates to address funding for capital and operating needs. The effort included development of a comprehensive financial model and report, and preparation of rate scenarios, including revised scenarios to address the impacts of the COVID pandemic, for evaluation by staff and the City Council. Mr. Fisher and the project team presented the results to the City Council, whereby rate increases were approved.
Education
Bachelor of
Science, Finance;
San Francisco
State University
Areas of Expertise
Multi-disciplinary Team
Management
Special District Formations
Cost of Service Studies
Proposition 218
Utility Rate Studies
Affiliations
California Society of
Municipal Finance Officers
Municipal Management
Association of
Northern California
California Municipal
Treasurers Association
25 Years’
Experience
Water and Sewer Rate Study 9
City of Buellton, CA
Education
Bachelor of Science,
Finance, University of
Central Florida
Areas of Expertise
Alternatives Analysis
Strategic Planning
Rate Studies
Cost of Service Studies
Revenue Bonds
Feasibility Analyses
Capital Funding
Acquisitions
Valuation Analyses
Affiliations
American Water Works
Association
The Water Environment
Federation
The Utility Management
Conference
The WateReuse
Foundation
32 Years’ Experience
Jeffrey McGarvey
Technical Advisor/Quality Control
Mr. Jeffrey McGarvey is a Managing Principal and Vice President in Willdan’s Financial Consulting Services group. For 32 years he has provided professional consulting services to municipal water, wastewater, solid waste, electric, and natural gas utilities throughout the country. He possesses a broad range of municipal utility systems’ experience, including special expertise in complex alternatives analyses; utility rate analyses; utility valuations and acquisitions; regionalization and consolidation studies; debt issuance support, such as the preparation of financial feasibility analyses associated with revenue bond issuance; capital financing analyses; strategic planning; rate and regulatory assistance; and instituting financial mechanisms to provide the sufficient recovery of operating and capital costs.
Select Relevant Experience
City of Grover Beach, CA – Water and Wastewater Rate Study: Mr. McGarvey was the Technical Advisor for the City Grover Beach engagement. The financial plan prepared contained various options and scenarios for City Staff’s consideration, including shifting from a uniform water rate structure to either a two- or three-tiered structure.
City of Lomita, CA — Water Rate Study: Mr. McGarvey provided quality assurance and control and technical support for the City’s Water Rate Study. The study included a development of a financial plan and model, and reports, including the adjustment of the tiered rate structure and updated cost-of-service analysis to comply with current best practices and legal guidance.
McKinleyville Community Services District, CA – Water and Wastewater Capacity Fee Study: Mr. McGarvey provided technical support, as well as quality assurance/quality control, to this engagement. The prior connection fees had not been updated for a number of years and were relatively low in comparison to similar agencies. In addition, there were several new local development projects in the planning stages requiring the District to provide utility services; placing even greater demand upon existing facilities and possibly requiring expansion of existing facilities, or construction of new ones. Willdan worked with staff to compile a list of proposed capital improvements and their estimated cost and conducted an analysis of existing and proposed development within the District boundaries. Finally, the team analyzed existing demand on the current utility systems and calculated remaining capacity in order to develop fair and equitable capacity fees.
City of Atwater, CA – Solid Waste Rate Study: Mr. McGarvey was the lead technical consultant for the completion of this recent study for the City. He led the development of the analysis and model, served as the solid waste technical expert, prepared study documents and presentations, and presented study results to City Staff and the City Council.
City of Claremont – Sanitation Rate Study: Mr. McGarvey was the lead technical consultant for the completion of this study for the City. He led the development of the analysis and model, served as the solid waste technical expert, prepared study documents and presentations, and presented study results to City Staff and the City Council.
City of Crescent City, CA – Water and Wastewater Rate and Capacity Fee Analysis: Willdan completed a water and wastewater rate and capacity fee analysis for the City of Crescent. The utility rates and fees calculated by Willdan will provide sufficient revenue to cover the repayment of a State Revolving Fund loan secured by the City to finance the costs of construction, ensure adequate funding for repair and periodic maintenance of the new and existing facilities, for ongoing operations, and routine maintenance. Mr. McGarvey provided technical guidance specific to the analysis of the water and wastewater financial models.
City of Flagstaff, AZ – Water, Wastewater and Reclaimed Water Rate Study: Mr. McGarvey served as the technical advisor of the City of Flagstaff’s utility rate analysis. In the wake of six water main breaks, the City was faced with decreasing revenues and increasing capital and operational costs. The proposed rates developed by Willdan reversed the City’s trajectory of a falling operating reserve and provide the City with sufficient revenue to cover existing and future operations, maintenance, and debt service; all while being financially prudent and responsive to the concerns of the City’s Water Commission. The proposed residential inclining block rate appropriately spreads the burden of increased costs based on a comprehensive analysis of customer demands.
City of Durango, CO – Water and Wastewater Rate Study: Mr. McGarvey led the preparation of a long-term financial plan, cost of service-based rates and updated plant investment fees. The City needs to perform $50 million in improvements to the wastewater treatment plant to comply with State wastewater treatment standards and to provide available capacity for new growth. A balanced financial plan was developed incorporating rate increases and anticipated debt to fully fund requirements and minimize customer impact.
City of Brentwood, TN – Water and Sewer Rate Study and Fee Update: Mr. McGarvey served as principal-in-charge for this engagement, which included a comprehensive review of water and sewer rates as well as updating the City’s water and sewer development charges (tap-on fees). One of the project objectives included maintaining their high bond rating, as such, the initial phase of this engagement involved assisting the City develop best management practices with regard to the financial management of the utility, including fund reserves, debt service coverage targets, and the frequency of future bond issues.
Water and Sewer Rate Study 10
City of Buellton, CA
Education
Bachelor of Arts and
Science; University of
Central Florida
Areas of Expertise
Utility Rate Studies
User Fee Studies
Financial Forecast
Modeling
7 Years’ Experience
Michael Cronan
Financial Analyst
Mr. Michael Cronan is a project manager with seven years of experience within Willdan’s Financial Consulting Services group.
His primary function is to support project managers and senior analysts with utility rate studies. He specializes in analysis for a variety of clients, including cities, water districts, and public utilities.
Select Relevant Experience
City of La Palma, CA — Water and Wastewater Utility Rate Study: Mr. Cronan was assigned to the La Palma engagement as the lead financial analyst. He worked directly with staff at the City to conduct financial analysis, which included the evaluation of alternatives for rate adjustments that incorporated different capital funding scenarios and operating budget assumptions, as well as the preparation of reports and Prop 218 documents. He was also instrumental in the development of the financial model.
City of Guadalupe, CA – Water and Wastewater Rate Study: Mr. Cronan provided analytical support for the City’s utility rate study. He was responsible for gathering and verifying data, as well as assisting with the development of the model. He also worked directly with City Staff to present results and options and develop alternatives.
City of Richmond, CA — Wastewater Rate Study: Mr. Cronan served as the project analyst and provided support for the City’s rate study. He gathered and verified data for the project manager and lead project consultant and played a significant role in the development of the customer database and financial model.
City of Lakeport, CA — Water and Sewer Rate Study: Mr. Cronan provided analytical support to the senior project team members and led the development of the financial model as the project analyst for the City’s ongoing utility rate study. He worked directly with staff at the City to evaluate financial plan alternatives, particularly for sewer where years of deferred rate increases, and a significant capital plan required careful consideration. He also led the revamp of the City’s cost-of-service approach, working closely with a leading Prop 218 attorney, to ensure rates were compliant with State law.
McKinleyville Community Services District, CA — Water and Sewer Utility Rate Study: Willdan was retained to update the models, develop the CSD’s water and sewer rates and assist with the required Proposition 218 noticing process. Mr.
Cronan provided analytical support to the project’s senior team and is providing the same support for the ongoing update to the previous study.
City of Claremont, CA — Sewer Rate Study: Mr. Cronan provided analytical support for the City’s sewer rate study. He gathered and verified data for the project manager and principal consultant.
City of Twentynine Palms, CA — Sewer Treatment Facility Fair Share and Sewer Rate Analysis: Mr. Cronan provided analytical support in the development of the model to support to the project’s senior team on the City of Twentynine Palms’ sewer treatment facility fair share analysis. This study also included a sewer rate study, specific to the new treatment plant and its customers.
City of Denver, CO — Sanitary Sewer and Storm Drainage Benchmarking and Storm Drainage Impact Fee Study: Mr.
Cronan served as the lead analyst on a benchmarking study to review and compare the City’s current rate structures to those of other front range and national utilities. The intent of the study was to identify potential areas for refinement to the City’s current rate structures. Mr. Cronan also served as the lead analyst for developing and implementing first time storm drainage impact fees for the City.
GRU/Gainesville, FL — Combined Utility Rate Project: Mr. Cronan assisted senior project staff on Willdan’s recent combined utility rate project conducted for Gainesville Regional Utilities, in Gainesville, Florida and included a comprehensive revenue requirement, cost of service analysis, and rate design for their electric, water, wastewater, and natural gas utility systems.
City of Fruita, CO — Sewer Rate Study: Mr. Cronan provided analytical support to the project manager and principal consultant for the City’s comprehensive sewer rate study. The study sought to determine the costs of operating the utility for a five-year period while equitably recovering costs from each customer class. An evaluation of changing the current flat rate approach for residential customers to a volume based average winter consumption approach was also evaluated.
Water and Sewer Rate Study A-I
City of Buellton, CA
Appendix
Addendum
Water and Sewer Rate Study A-II
City of Buellton, CA
Scope of Work
The following proposed scope of services is intended to capture the goals and objectives of the City, and for brevity outlines the steps and work plans for both the water and sewer utilities. Willdan is confident the following will effectively meet the stated project objectives. A final scope and schedule will be determined following the selection of a consultant and based on further discussions with staff.
Willdan’s work plan will culminate in the successful development of water and sewer projections and rates for five years, an extended ten-year financial plan, and the education of staff and key stakeholders.
Project Initiation
Task 1.1 – Data Collection and Review
Task 1.1.1 – Data Collection. The City will be provided with an initial list of basic data needed to conduct the study. The data request may include, but will not be limited to:
▪ Financial and operating data (budgets, audits, financial statements, cash balances, etc.);
▪ Customer account and billing data;
▪ Related reports prepared by others (i.e., Master Plans, UWMP); ▪ System operating data for the utilities;
▪ Capital improvement programs, fixed asset records;
▪ Bond statements, debt service schedules;
▪ Ordinances, previous rate studies, City codes; and
▪ City financial, debt and reserve policies.
Task 1.1.2 – Data Review. We propose to conduct initial data collection and review prior to the kick-off meeting to allow for a more meaningful discussion to occur. This will allow for our review of data in advance of the meeting so that we can request clarifications or follow-up information as necessary. However, if the City’s preference is to conduct the kick-off prior to collecting data, we will accommodate that request. The data will be reviewed for completeness and to ensure a sufficient understanding of historical utility operations. The data collection and review process will be ongoing throughout the process as the need for additional information arises.
Task 1.2 – Kick-off Meeting and Planning Discussion
Task 1.2.1 – Project Kick-off. Following initial data collection and review, Willdan will conduct a kick-off meeting with City Staff. During this meeting we will discuss goals and objectives of the study, the schedule, constraints, or challenges that may be encountered, stakeholder considerations and objectives, and political concerns. Discussions may center around the following:
▪ Review of previous rate study and existing rate structure and areas where existing rates have been successful and/or specific areas of focus; ▪ Review of recent financial performance for the utilities; ▪ Discussion of anticipated significant events (i.e., loss or gain of any major customers); ▪ Components to incorporate into the updated revenue requirements; such as, capital improvements, debt repayment, reserves, annual repair and replacement, ongoing maintenance, cost of imported water, etc.; ▪ Strategy and level of effort for outreach and education; ▪ Conduct a detailed review of the data used in the baseline financial forecast; and ▪ Review and resolve (or develop a plan for resolving) data issues and questions.
For further efficiency and collaboration, the kick-off meeting will include a financial policy discussion. This will serve to address and document the City's financial policies for the utilities to be studied. Topics of discussion may include:
▪ Rate design approaches and alternatives;
▪ Rate policy objectives;
▪ City financial policies;
▪ Reserve options and target levels (operating, debt services, rate stabilization, repair, and replacement);
▪ Conservation objectives and rate options;
▪ Capital Improvement Plan (CIP) financing options – i.e., PAYGO vs. debt vs. grants;
▪ Customer characteristics and classifications; and
▪ Cost of service factors and Proposition 218.
Water and Sewer Rate Study
Task 2.1 – Development of Financial Model and Plan, Revenue Requirements and Rate Determinants Task 2.1.1 – Historical Billing Data Analysis. The data request document will provide instructions for the development of historical customer billing information. It is anticipated that the billing information will be provided in a format necessary to summarize the water and sewer system accounts and billable flows by customer class for a recent historical period for which audited revenues exist. The customers and flows provide the basis on which operating revenues are derived and are therefore the primary factors utilized in reviewing the user rates and charges. As such, the historical billing data provides an important basis for analyses that will be used to develop assumptions for projecting revenues under existing and/or proposed rates.
Task 2.1.2 – Customer and Flow Projections. The water and sewer system accounts and billable flows will be forecasted for a five-year planning period. Such projections will be developed by considering historical growth trends, peak demands, local economic conditions, potential for adding/losing major utility customers, changes in customer class usage patterns over time, and experienced judgment.
Water and Sewer Rate Study A-III
City of Buellton, CA
The billable flow projections will be based on the projected number of utility accounts and a usage per account analysis to differentiate the historical effects of account growth and increased (decreased) average usage by customer class.
Task 2.1.3 – Projected Revenues Under Existing Rates. Projections of utility system revenues under existing rates for the five-year planning period will be developed for water and sewer, recognizing projected accounts, flow volumes, and usage patterns by customer class (as determined in the billing analysis under the previous tasks).
Task 2.1.4 – Projected Revenue Requirements. Revenue requirements (i.e., system expenditures) will be developed for the utility systems based on an analysis of historical, currently budgeted, and anticipated operating and capital expenditures. The revenue requirements will be projected on a fiscal year cash flow basis, considering expected operational changes, changes in staffing or operating expenditures for new facilities, system growth occurring from new development, anticipated extraordinary expenses, and allowances for inflation. The projections will include, but not be limited to, the following:
▪ Operation and maintenance expenses;
▪ Direct and indirect costs utilizing the cost allocation model currently in process for the City;
▪ Outlay for annual capital additions and replacements; ▪ Debt service payments and coverage requirements for existing and anticipated debt;
▪ Funding of adequate reserves; and
▪ Other expenditures and transfers.
Task 2.1.5 – Projected Operating Results Based on Existing Rates. The projected revenues and revenue requirements will be summarized into a five and ten-year cash flow statement providing the projected operating results of the water and sewer systems under the existing rates.
The cash flow statement will be used to estimate annual adjustments in utility revenues necessary to fund operating and capital expenditure requirements, meet existing bond covenant
requirements, and maintain prudent utility management practices.
The estimated timing and magnitude of future debt issues required, if any, to finance proposed capital improvements will also be shown.
Concurrent with the development of the projected operating results, the study will review the general financial health of the utility operations and, as necessary, make recommendations for changes in fund balances, reserves, and debt service coverage ratios to maintain financial integrity and a stable bond rating.
The graphic demonstrates the general rate study methodology and major components of the rate process.
Task 2.2 – Capital Plan Analysis
Task 2.2.1 – Review Capital Improvement Program (CIP) and Asset Replacement Schedules. The City’s existing utility system five-year CIP, master plans, and asset replacement schedules will be reviewed in conjunction with conversations with City Staff. The objective of such a review is to gain an understanding of the types of projects scheduled; the timing associated with such projects, associated expenditure requirements and the sources of funding each project. Examining the impacts on the financial objectives of the water and sewer utilities, as well as capital projects associated with rehabilitation and replacement of existing facilities, will be a key objective of not only this task but the entire project. The results of the financial plan will also help the City to prioritize projects identified within the CIP.
Task 2.2.2 – Develop Capital Needs Plan. Based on the findings made in the previous task and the Projected Operating Results described in Task 2.1.5, a plan will be developed to provide for the anticipated capital expenditure activities, including debt issuances, relative to the CIP. Such a plan will include consideration for the use of restricted and unrestricted funds, surplus operating reserves, capital recovery fees, and future rate adjustments. The analysis will also develop a projection of reserve fund balances and level of liquidity.
Task 2.2.3 – Capital Projects Model. The CIP will drive the future funding options and will directly impact rates. Therefore, the rate analysis will incorporate the City’s current five-year CIP. The rate model will have the ability to run various CIP funding scenarios and quickly show the estimated impact on utility rates.
Provide a system performance report and meter evaluation to determine Non-Revenue Water Loss and Recovery and how this will impact costs and rates. Provide cost scenarios for new equipment, system requirements, energy, and water savings.
Since we are not serving as the financial/municipal advisor to the City for this project, we will rely on information relative to proposed debt or financing structures provided by the City or its designated financial/municipal advisor. $0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2017 2018 2019 2020 2021
Projected Unrestricted Reserves
Water and Sewer Rate Study A-IV
City of Buellton, CA
Task 2.3 – Cost-of-Service Allocations
Task 2.3.1 – Functional Cost Allocations. The analysis will allocate the Test Year revenue requirement (i.e., costs of providing service) to the various cost/rate components that constitute functional classifications of the types of service provided.
The functional cost allocations will evaluate such aspects as fixed costs, customer related costs and volumetric/usage related costs. The evaluation of allocation factors associated with applicable costs will be based on existing rate structures applied by the City, meter size, rate structures applied by other comparable utility systems in the region, common industry practice and standard rate-making principals.
Task 2.3.2 – Determination of Revenue Adequacy. Comparisons of revenues under the existing water and sewer rates with the allocated costs of service will be evaluated in order to determine the degree of cost recovery by the various cost components, and to identify areas that may possibly require adjustments to align the revenues from each rate component with the allocated costs.
Task 2.4 – Rate Analysis and Design
Task 2.4.1 – Evaluation of Existing Rate Structures. The existing rate structures will be further evaluated for their effectiveness in equitably recovering costs of utility service from each customer class. The City’s current rate structure will be evaluated, and recommendations will be made for potential modifications to the current rates.
As part of the rate design process, Willdan will discuss with departmental staff the current trends and philosophies in utility ratemaking. Based on these discussions, the analysis will develop and recommend a rate design and philosophy that best meets the objectives of the City. The analysis model will be developed in a dynamic manner allowing the City to compare alternative annual incremental/phasing adjustments to achieve funding goals.
Basic standards for rate design accepted by the industry are:
▪ Full Cost Recovery – rate revenue should provide sufficient income so that, when combined with other sources of funds, funding requirements for the system are covered including, all current long-term liabilities, debt obligations and future expansion-related and R&R-related capital needed to replace aging and infrastructure.
▪ Fairness and Equity – based on cost responsibility as reflected in cost-of-service allocations, in accordance with industry standards. ▪ Technically Defensible – apply industry proven standards and methodologies to help shield the City from potential legal challenges associated with the proposed utility rates.
▪ Resource Conservation – under conditions of scarcity, the pricing of water as a commodity should promote voluntary conservation, discourage unnecessary service use and extend the availability of supply. ▪ Administrative Efficiency – rates should be understandable to customers and efficiently administered by staff. ▪ Customer Acceptance – customers understand the rates, view them as fair, and consider them to be reasonable compared to other costs and other utilities.
▪ Public Health and Welfare – rates are structured so that essential service usage is encouraged through affordability.
Task 2.4.2 – Rate Structure Alternatives. The rate model will be developed in a dynamic manner such that the Willdan Team and City Staff will be able to analyze “what if” scenarios detailing the financial impacts under each scenario utilizing an iterative dashboard view. Baseline rate structures will be recommended as required to fund the utility systems and consider annual inflationary indexed adjustments to rates as needed to maintain each utility. We will coordinate with City Staff to ensure suggested rate structures are compatible with the City’s utility billing software.
We will develop and assist the City in evaluating options for drought surcharges for the water utility. These surcharges could be implemented based on requirements of the City’s drought ordinances, to ensure the water utility is still able to generate sufficient revenue to cover its obligations under water restrictions that would likely reduce water sales.
Task 2.4.3 – Projected Operating Results Based on Proposed Rates. The proposed user rates and/or rate structures will be applied to the projected customers and flows in order to estimate the revenues to be generated from the proposed rates for the Test Year and the subsequent years of the projection period. The projected revenues will consider possible elasticity effects associated with changes in usage characteristics that may occur from revising the rate structure. In addition, similar to the process described in Task 2.1, the five-year forecast will identify annual adjustments in utility system revenues necessary to meet existing bond covenant requirements, prudent management practices, and/or sound capital financing considerations.
Task 2.4.4 – Typical Bill Comparison. Comparisons of typical utility bills under the existing and proposed rates will be developed for each customer class under various levels of usage. The selected customer class usage levels will reflect the results of the billing analysis to better demonstrate rate impacts on typical customer accounts in each class.
Task 2.4.5 – Neighboring Utility Comparison. A comparison will be prepared to assess the difference between existing and proposed rates of the City with those of other comparable municipal utility systems.
Utility 1
Existing Rates
Utility 2
Utility 3
Utility 4
Proposed Rates
Utility 5
Utility 6
Utility 7
Utility 8
Utility 9
Utility 10
Utility 11
Utility 12
$0.00
$10.00
$20.00
$30.00
$40.00
$50.00
$60.00
$70.00
Comparison With Other Utility Systems 6,000 Gallons Per Month Average of Other Utilities
Water and Sewer Rate Study A-V
City of Buellton, CA
Water and Sewer Capacity/Connection Fee Study
Task 3.1 – Data Collection
The City will be provided with an initial list of basic data needed to conduct the study. The data request may include, but not be limited to, items such as financial data, customer account and billing data, reports prepared by others, capital improvement programs, fixed asset records, official bond statements, debt service schedules and master plans.
Task 3.2 – Data Review
The data will be reviewed for completeness and to ensure a sufficient understanding of historical utility operations. The data collection and review process will be ongoing throughout the process as the need for additional information arises.
Development of Land Use Assumptions
Task 3.3 – Land Use Assumptions
Land use assumptions (LUA) and City growth projections will need to either be developed by the City using information provided by the census, county association, or a combination of historical information through the City’s building records. This information should include a ten-year projection of residential, multi-family and non-residential land use types included in the City’s General Plan. The projections will include:
1. Single family by year with specific consideration to:
a. Land use forecast will be provided by planning area or any sub regions that has been designated by the City. b. Compare and identify differences between land use assumptions and the General Plan for the projection period.
Development of Capital Improvement Plan and Review Land Use Assumptions Task 3.4 – Develop Capital Improvement Plan (CIP) for Growth-Related Projects Below are the activities associated with the development of the CIP incorporating the results of the above related task.
1. Upon completion of the population projections and the land use analysis, we will:
a. Discuss potential service area designations determined by City staff to be served by current and new facilities based on land use assumptions.
b. Review capital projects for a ten-year period based on population projections and land use assumptions and identify projects specifically necessary to accommodate new development.
2. Land use assumptions and City growth projections will be provided by the City and will be for the next ten years for residential, multi-family, and non-residential land use types included in the City’s most recent General Plan. If available, the projections will include:
a. Single family housing units.
3. Once requested data is provided and evaluated in previous tasks, we will meet with City staff to discuss future projects that are proposed to be funded by capacity fees; we will discuss the following:
a. Guidance within California State Statutes affecting facilities eligible for capacity fee recovery. b. Existing service level information provided in previous tasks.
Based on the review of key data, discussion with City staff and subsequent evaluations the Willdan Team will recommend the development impact fee methodology and approach as the basis for calculations.
Calculation of Capacity/Connection Fees and Report & Meeting Task 3.5 – Calculate Capacity/Connection Fees
To calculate the Capacity/Connection fees for the City, we will:
1. Review the current capacity of the system (for example gallons per capita per).
2. Identify offsets for growth-related revenue to be used toward available capacity will be taken into consideration for the calculations for the study period.
3. Develop fees by services area based on level of service standards per housing as determined in the above task.
Once preliminary fee calculations are complete, we will review the results with City staff to apply modifications to the underlying analysis and prepare recommended fee schedules.
Task 3.6 – Report and Meeting
Task 3.6.1 – Report. We will prepare and deliver for the City’s review a draft report summarizing the approach, analysis, findings and recommendations for the water and sewer Capacity Fee Study.
Based upon feedback and comments received from City Staff, the report will be updated and finalized into a final version, for presentation to the City Council. Upon completion, the final report will be provided to the City in electronic format and printed form if requested.
Task 3.6.2 – Final Report Meeting. If requested by City Staff, the study and report will be presented to the City Council. Depending upon timing and City preference, this report may be presented in conjunction with the results and report for the Water and Sewer Cost of Service and Rate Study.
Water and Sewer Rate Study A-VI
City of Buellton, CA
Preparation of Reports and Proposition 218 Notices
Task 4.1 – Reports, Model and Deliverables
Task 4.1.1 – Preliminary Draft Report. A draft report will be developed to address study findings and proposed recommendations. Contents will also include assumptions relied upon for the projection of customers and usage characteristics, revenue requirements, revenues, operating results, the cost recovery profile for each class, the results of the fully allocated cost of service analyses and any proposed adjustments to the utility rates. Upon completion, an electronic PDF copy and ten copies of the draft report will be provided to staff for review. The report and presentations will also include a comparison of the City’s current and proposed water and sewer rates with five other public agencies.
Task 4.1.2 – Final Report. Based on comments received from staff and other participants during the presentation of the Preliminary Draft Report, the Final Report will be revised to incorporate the agreed upon changes. Upon completion, an electronic PDF copy and two (2) copies of the Final Rate Study Report will be provided to the City.
Task 4.1.3 – Rate Model. The financial rate model developed through the course of this study of both utilities, including the interactive dashboard, will be provided to the City for its unrestricted use. Our model is developed using Excel and will not contain any proprietary components. We will provide guidance and education on the use of the model, including how to incorporate updated financial information and data, such as budgets, fund balances, capital plans and cost escalators, and see the results and impacts on projected future rates. To the best extent possible and feasible, given limitations in long-term projections and the ability to effectively model them, we will work with the City to evaluate which factors to incorporate into the model, to allow the ability to develop projections over an extended 30 year timeline.
Task 4.2 – Proposition 218 Notice Preparation and Mailing Task 4.2.1 – Proposition 218 Notices. Based on our over 25-year history with Proposition 218 compliance, we will assist with the drafting of the notices that will explain:
▪ The purpose of the rates;
▪ The reason for the increases;
▪ How the rates are structured;
▪ The date, time, and place of the public hearing; and
▪ Details on what constitutes the existence of a majority protest, as it relates to the implementation of a new/increased utility rate structure.
Task 4.2.2 – Proposition 218 Notice Processing. We will develop the materials, create a parcel database of properties subject to the new proposed rates, and coordinate the printing and mailing of the materials in conjunction with a mailing house that we typically work with on these types of projects.
The additional cost for these services is estimated at $.75 per parcel and includes direct costs associated with the mailing. l Communicating Results - Presentations & Meetings
Task 5.1 – Meetings and Presentations
Task 5.1.1 – Project Kick-Off. As detailed in Task 1.2, a kick-off meeting will be scheduled with City Staff at the start of the project to discuss project requirements, finalize project scheduling/milestones and reporting requirements, and receive overall project direction. This discussion will provide the opportunity to review current utility rates, fees, charges, issues, and deficiencies with staff.
Task 5.1.2 – Project Progress Web Conferences. During the project, and prior to meetings with the City Council, team web conferences will be scheduled to present the progression of the analysis to staff in order to obtain input and feedback associated with any rate adjustments that may be presented. These web meetings will assist in the completion of rate design for the utility systems and guide the development of the draft report.
Task 5.1.3 – Rate Committee Meetings and Public Workshops. As requested in the RFP, Willdan will conduct up to four (4) meetings with the Rate Committee to discuss and summarize the process, and up to two (2) Public Workshops to present and discuss findings and recommendations. Options will be discussed with City Staff.
Task 5.1.4 – Draft Financial Plan Meeting. The results of the Preliminary Financial Plan and Revenue Requirements will be presented to staff for comment, feedback, and direction.
Task 5.1.5 – Draft Study/Final Report Meetings/Public Hearing. The draft report will be reviewed with City Staff to discuss findings and recommendations, gather feedback and address questions, then presented to the City Council. The results of the Final Report will be presented to the City Council during up to two (2) working sessions to present interim status of the study, at one (1) public City Council meeting to present the results, and then again at one (1) Public Hearing, as required by Proposition 218. Willdan’s project manager will be present to address any questions or concerns raised during the public hearings.
City Staff Support / Responsibilities
Willdan recommends that the City of Buellton assign a key individual as a project manager. As our analysis is developed, the City’s appointed project manager will:
▪ Coordinate responses to informational requests;
▪ Coordinate review of work products; and
▪ Identify appropriate staff members for participation in meetings and facilitate in scheduling.
Water and Sewer Rate Study A-VII
City of Buellton, CA
We will ask for responses to initial information, follow-up requests and comments on reports within five business days or otherwise agreed upon timetable. If there are delays, the project manager will follow up with the parties involved to establish an estimated date for the delivery of information and/or feedback. To ensure continued progression, the project manager will reconvene with the rest of the team to identify tasks that can be started while waiting for requested data.
Project Disclaimer
The City of Buellton further represents, acknowledges, and agrees that:
(i) The City uses, or may use, the services of one or more municipal advisors registered with the U.S. Securities and Exchange Commission (“SEC”) to advise it in connection with municipal financial products and the issuance of municipal securities; (ii) The City is not looking to Willdan to provide, and City shall not otherwise request or require Willdan to provide, any advice or recommendations with respect to municipal financial products or the issuance of municipal securities (including any advice or recommendations with respect to the structure, timing, terms, and other similar matters concerning such financial products or issues); (iii) The provisions of this proposal and the services to be provided hereunder as outlined in the scope of services are not intended (and shall not be construed) to constitute or include any municipal advisory services within the meaning of Section 15B of the U.S. Securities Exchange Act of 1934, as amended (the “Exchange Act”), and the rules and regulations adopted thereunder; (iv) For the avoidance of doubt and without limiting the foregoing, in connection with any revenue projections, cash-flow analyses, feasibility studies and/or other analyses Willdan may provide the City with respect to financial, economic or other matters relating to a prospective, new or existing issuance of municipal securities of the City, (A) any such projections, studies and analyses shall be based upon assumptions, opinions or views (including, without limitation, any assumptions related to revenue growth) established by the City, in conjunction with such of its municipal, financial, legal and other advisers as it deems appropriate; and (B) under no circumstances shall Willdan be asked to provide, nor shall it provide, any advice or recommendations or subjective assumptions, opinions or views with respect to the actual or proposed structure, terms, timing, pricing or other similar matters with respect to any municipal financial products or municipal securities issuances, including any revisions or amendments thereto; and
(v) Notwithstanding all of the foregoing, the City recognizes that interpretive guidance regarding municipal advisory activities is currently quite limited and is likely to evolve and develop during the term of the potential engagement and, to that end, the City will work with Willdan throughout the term of the potential Agreement to ensure that the Agreement and the services to be provided by Willdan hereunder, is interpreted by the parties, and if necessary amended, in a manner intended to ensure that the City is not asking Willdan to provide, and Willdan is not in fact providing or required to provide, any municipal advisory services.
Water and Sewer Rate Study A-VIII
City of Buellton, CA
Firm Profile
Willdan Financial Services, a California Corporation, is an operating division within Willdan Group, Inc. (WGI), which was founded in 1964 as an engineering firm working with local governments. Today, WGI is a publicly traded company (WLDN). WGI, through its divisions, provides professional technical and consulting services that ensure the quality, value and security of our nation’s infrastructure, systems, facilities, and environment. The firm has pursued two primary service objectives since its inception—ensuring the success of its clients and enhancing its communities.
A financially stable company, Willdan has approximately 1,600 employees working in more than 50 offices across the U.S. Our employees include a number of nationally recognized Subject Matter Experts for all areas related to the broadest definition of connected communities—three of whom are committed to contribute their expertise throughout the duration of the City of Buellton’s Water and Sewer Rate Study engagement.
We have solved economic, engineering and energy challenges for local communities and delivered industry-leading solutions that have transformed government and commerce. Today, Willdan is leading our clients into a future accelerated by a change in resources, infrastructure, technology, regulations, and industry trends.
Willdan Financial Services
Established on June 24, 1988, Willdan Financial Services, is a national firm and is one of the largest public sector economic and financial analysis consulting firms in the United States.
Since that time, we have helped over 800 public agencies successfully address a broad range of infrastructure challenges.
Our staff of 80 full-time employees support our clients by conducting year-round workshops and on-site training to assist them in keeping current with the latest developments in our areas of expertise. Willdan assists local public agencies by providing the following services:
Willdan Financial Services
Services Provided
▪ Utility rate and cost of service studies;
▪ User fee studies;
▪ Cost allocation plan studies;
▪ Real estate economic analysis;
▪ Municipal advisory services;
▪ Housing development and
implementation strategies;
▪ Development impact fee establishment
and analysis;
▪ Tax increment finance district formation
and amendment;
▪ Feasibility studies;
▪ Arbitrage and continuing disclosure
services;
▪ District administration services;
▪ Property tax audits;
▪ Economic development strategic plans;
▪ Debt issuance support; and
▪ Long-term financial plans and cash flow
modeling.
Background Experience
For over two decades, Willdan team members have provided professional consulting services, which entail financial planning; rate and cost-of-service studies including wholesale analysis; alternative and feasibility analyses; and operational and management studies for water, reclaimed water, sewer, solid waste, and stormwater utility clients across the United States.
Willdan team members are involved with the development of the rate-setting methodologies set forth in the American Water Works Association (AWWA) M1 manual “Principles of Water Rates, Fees and Charges,” and the AWWA M29 manual, “Water Utility Capital Financing.” Willdan is nationally recognized for its expertise with team members frequently being called upon to speak or instruct on utility financial matters, as subject matter experts, including at the AWWA Utility Management conference.
We are also deeply familiar with the procedural and substantive requirements of Proposition 218. Willdan staff (including Mr. Fisher, proposed as the principal-in-charge for this engagement) speak regularly to California industry groups such as the California Special Districts Association (CSDA) and the California Society of Municipal Finance Offices (CSMFO). Further, we recently completed a water and wastewater study for the City of Lakeport where the same team proposed for this engagement worked closely with a leading Proposition 218 law firm in the state to update their tiered water rate structure to be compliant with the requirements of Proposition 218 and the City of San Juan Capistrano decision. We will bring this recent experience and insight to the City of Buellton.
Willdan team members are experienced in a broad range of utility planning services and therefore understand the importance of an approach that integrates elements of utility planning, engineering, and finance. Willdan team members possess considerable experience in utility rate and cost-ofservice studies and have performed these services for hundreds of utilities throughout the country. Our team includes staff with public sector experience spanning 30 years, and staff on the forefront of utility ratemaking and rate-modeling. In addition, team members have held positions as finance directors, deputy city managers, and auditors, and therefore understand the financial, operational, and political realities faced by governmental staff and management; we craft solutions which are sensitive to this.
At present Mr. Kevin Burnett, a
Willdan Principal Consultant is
involved in the current update
to the M1 manual
Water and Sewer Rate Study A-IX
City of Buellton, CA
Sample Reports
Provided with this submission are sample reports completed for the Cities of McFarland and Farmersville.
Utility Rate Project Experience
The abbreviated table of experience below outlines projects that are similar in nature to those requested conducted from the Temecula office in the previous five years.
Willdan Financial Services
Temecula Office | Utility Related Experience
Agency Project
City of Albany, CA Sewer Rate Study
City of Arvin, CA Sewer Rate Study and Cost Allocation Plan City of Atwater, CA Solid Waste Rate Study
City of Avenal, CA Water and Sewer Rate Study
City of Blythe, CA Water and Sewer Rate Study
City of Brighton, CO Potable Water Rate Study
City of Calexico, CA Water and Sewer Rate and Connection Fee Study City of Claremont, CA Sewer Rate Study and Sanitation Rate Study City of Coachella, CA Proposition 218 Sewer Mailing
City of Delano, CA Water, Sanitary Sewer, Solid Waste Utility Rate Study City & County of Denver, CO Sanitary Sewer & Storm Drainage Benchmarking and Storm Drainage Impact Fee Study
City of Dinuba, CA Water, Sewer, & Solid Waste Rate Study City of Durango, CO Water and Wastewater Rate Study
City of Farmersville, CA Water and Wastewater Utility Rate Study City of Fillmore, CA Water and Sewer Rate Study
City of Flagstaff, AZ Utility Rate Analysis
City of Fruita, CO Sewer Rate Study
City of Grover Beach, CA Water, Wastewater, and Stormwater Financial Plan and Utility Rate Study City of Guadalupe, CA Water and Sewer Rate Study
City of Hercules, CA Wastewater Financial Plan and Connection Fee Study City of Kingman, AZ Water and Sewer Rate Study
City of La Palma, CA Water and Sewer Rate Study
City of Lakeport, CA Water and Sewer Rate Study, and Connection Fee Study City of Lomita, CA Water Rate Study
City of McFarland, CA Water, Sewer, and Solid Waste Rate Study and Cost Allocation Plan City of Norwalk, CA Water Rate Study
City of Pinole, CA Wastewater Rate and Fee Study
City of Richmond, CA Wastewater Rate Study
City of Seaside, CA Water Rate and Capacity Fee Study
City of Sebastopol, CA Water and Wastewater Fee Study
City of Soledad, CA Water Rate Study Consulting Services City of Tulare, CA Water and Wastewater Rate Study
City of Twentynine Palms, CA Sewer Treatment Facility Fair Share and Sewer Rate Analysis County of San Diego, CA Sewer Rate and Standby Charge Study McKinleyville CSD, CA Water and Wastewater Rate and Capacity Fee Study Monte Vista Water District, CA Connection Fee Study
Rainbow Municipal Water District, CA Water and Wastewater Asset Cost and Capacity Fee Study Town of Apple Valley, CA Sewer Rate and Nexus Study
Town of Gilbert, AZ Water and Sewer Rate Study
T 951.587.3500 ▪ 800.755.6864 | F 951.587.3510 ▪ 888.326.6864 | 27368 Via Industria, Suite 200, Temecula, CA 92590 | www.willdan.com April 9, 2024
Ms. Rose Hess
Public Works Director
City of Buellton
107 West Highway 246
Buellton, CA 93427
Re: Cost Proposal to Conduct a Water and Sewer Rate Study for the City of Buellton Dear Ms. Hess:
Willdan Financial Services (“Willdan”) is pleased to present the following cost proposal to the City of Buellton (“City”) for the Water and Sewer Rate Study.
Willdan is excited about this opportunity to serve the City of Buellton. To discuss any aspect of our technical and/or cost proposal.
As a Vice President of Willdan Financial Services, I am authorized to bind the firm to the terms of this proposal, as well as the subsequent agreement. Willdan has read and will comply with all the terms and conditions of the RFP, including insurance requirements.
Sincerely,
WILLDAN FINANCIAL SERVICES
Chris Fisher
Vice President / Director
Water and Sewer Rate Study C-I
City of Buellton, CA
Cost Proposal
Total Not to Exceed Fixed Fee
Based on our work plan provided in the scope of services, we propose a total not-to-exceed fixed fee of $55,950. The tables below provides a breakdown of this fee by task and project team member.
Proposition 218 Fees
Important Note – The fixed fee does not include direct costs associated with the printing, processing, postage and mailing of Proposition 218 notices. We will bill the City for these at our cost, plus 10 percent (10%), based on actual quotes provided by our mailing house at the time the mailing materials are developed and delivered to them. These costs are estimated at $1.00 per mailed piece.
Notes
▪ The City will be invoiced on a monthly percentage-completion basis. ▪ Invoices will include a description of services, as well as a summary of costs to date by task. ▪ Willdan will rely on the validity and accuracy of the City’s data and documentation to complete our analysis. Willdan will rely on the data as being accurate without performing an independent verification of accuracy, and that we will not be responsible for any errors that result from inaccurate data provided by the client or a third party.
▪ The City shall reimburse Willdan for any costs Willdan incurs, including without limitation, copying costs, digitizing costs, travel expenses, employee time and attorneys' fees, to respond to the legal process of any governmental agency relating to the City or relating to this project.
Reimbursement shall be at Willdan's rates in effect at the time of such response.
C. Fisher
PIC/PM
J. McGarvey
Tech Advisor
& QA/QC
M. Cronan
Lead Analyst
$250 $240 $165 Hours Cost
Task 1.1 - Data Collection & Review 0.5 1.0 12.0 13.5 $ 2,345 Task 1.2 - Kick-off Meeting & Planning Discussion 1.0 - 2.0 3.0 580 Task 2.1 - Financial Plan, Requirements & Determinants 12.0 2.0 70.0 84.0 15,030 Task 2.2 - Capital Plan Analysis 2.0 1.0 6.0 9.0 1,730
Task 2.3 - Cost-of-Service Allocations 2.0 1.0 12.0 15.0 2,720 Task 2.4 - Rate Analysis & Design 8.0 2.0 20.0 30.0 5,780 Task 3.1 - Data Collection 0.5 - 1.0 1.5 290
Task 3.2 - Data Review 0.5 1.0 2.0 3.5 695
Task 3.3 - Land Use Assumptions 1.0 1.0 2.0 4.0 820
Task 3.4 - Develop Capital Improvement Plan 1.0 1.0 4.0 6.0 1,150 Task 3.5 - Calculate Capacity/Connection Fees 3.0 2.0 24.0 29.0 5,190 Task 4.1 - Reports, Model & Deliverables 8.0 2.0 24.0 34.0 6,440 Task 4.2 - Proposition 218 Notice Preparation & Mailing 8.0 12.0 - 20.0 3,980 Task 5.1 - Meetings & Presentations 20.0 1.0 24.0 45.0 9,200 Total Labor Cost Proposal 67.5 15.0 215.0 297.5 $ 55,950 City of Buellton
Water and Sewer Rate Study
Fee Proposal
Project Initiation
Reports and Presentations
Communicating Results - Presentations & Meetings
Water & Sewer Rate Study
Scope of Work
Total
Connection/Capacity Fee Study
Water and Sewer Rate Study C-II
City of Buellton, CA
Hourly Rates
We will perform additional tasks, outside our scope of services, as requested and authorized by the City for an additional fee. Additional services may be authorized by the City and will be billed at our then-current hourly rates. Our current hourly rates are listed below.
Willdan Hourly Rate Schedule
Position Team Member Hourly Rate
Vice President - Director Chris Fisher $250
Managing Principal Jeff McGarvey $240
Principal Consultant $210
Senior Project Manager $185
Project Manager Michael Cronan $165
Senior Project Analyst $135
Senior Analyst $125
Analyst II $110
Analyst $100
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CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 9
To: The Honorable Mayor and City Council
From: Shannel Zamora, Finance Director
Meeting Date: May 23, 2024
Subject: Mid-Cycle Budget Study Session Related to Fiscal Year 2024-25 ______________________________________________________________________________
BACKGROUND
On June 8, 2024, the City Council adopted a Two-Year Operating and Capital budget for Fiscal Year 2023-24 and Fiscal Year 2024-25. The current adopted operating budget for all funds excluding capital improvement budget for Fiscal Year 2024-25 totals $13,757,540, and the proposed budget for Fiscal Year 2024-25 totals $14,789,156.
The second year of the biennial budget was developed from the first year’s funding and revenue levels. A three percent increase was generally applied unless a certain amount was known. This report provides an update on estimated revenues and expenditures for the second year of the biennial budget ending June 30, 2025. This update provides City Council and staff with the opportunity to make adjustments based on financial trends, and current economic conditions. Conservative estimates from prior years, the current fiscal year, and other external data have been used in projecting revenue and expenditures.
In addition, each department reviewed current budget amounts to determine the adjustments needed for the upcoming year. Additionally, during the mid-cycle review, City Council can analyze goal progress and re-evaluate goals and recommend new goals and priorities. The goals in the adopted Biennial Budget are:
1. Maintain a Balanced Budget
o End the fiscal year within budget
2. Support and Fund trails and bike paths
o Continue to allocate money to the bike and trail reserve
3. Continue to support economic development
4. Implement the Vision Plan
o Begin Median 3 Design.
5. Sound Planning and Development
o Update Circulation Element
o Improve Highway 246 Safety
o Adopt a Complete Streets Plan
6. Emergency Preparedness
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o Acquire a generator for City Hall
o Continue to provide CERT classes
o Research emergency lights and generators
7. Maintain infrastructure and sustainability
o Maintain the landscape rebate program
o Pursue funding and construction of sidewalks and streetlights o Review drought tolerant landscape standards
8. Promote Arts and Culture
o Continue to fund the Arts and Culture Program
9. Increase and Improve Resources for its Residents
o Fund social service programs
o Investigate funding and provisions of broadband or wireless infrastructure City-Wide Budget
The proposed FY 2024-25 Budget (Attachment 1) is in balance. Table 1 compares the proposed 2024-25 City-Wide Budget for all funds against the originally budgeted amount. It reflects a proposed City-wide operating budget of $14,789,156 and a Capital Improvement Project (CIP) Budget of $10,777,580. Individual appropriation changes within each fund will be discussed further in this report.
Description Original FY 2024-25 Proposed 2024-25 $ Change % Change City Wide Operating Budget $ 13,757,510 $ 14,789,156 $ 1,031,646 7.50% (Total Expenditures net of CIP)
001-General Fund $ 9,112,710 $ 9,894,309 $ 781,599 8.58% 005-Wastewater Fund $ 1,820,317 $ 1,903,880 $ 83,563 4.59% 006-Wastewater Capital Fund $ 15,000 $ 15,000 $ - 0.00% 020- Water Fund $ 2,370,483 $ 2,628,967 $ 258,484 10.90% 021- Water Capital Fund $ 35,000 $ 75,000 $ 40,000 114.29% 023- Housing $ 3,000 $ 3,000 $ - 0.00%
024- Traffic Mitigation $ - $ - $ - 0.00%
025- Gas Tax $ 122,000 $ 122,000 $ - 0.00%
027 - Local Transportation Fund $ 137,000 $ 72,000 $ (65,000) -47.45% 029-Transportation Planning $ 45,000 $ 45,000 $ - 0.00% 031-Measure A $ 97,000 $ 30,000 $ (67,000) -69.07%
032-ARPA Funds $ - $ - $ - 0.00%
Capital Improvement Budget $ 2,915,000 $ 10,777,580 $ 7,862,580 269.73% Total City-Wide Expenditures $ 16,672,510 $ 25,566,736 $ 8,894,226 53.35% TABLE 1
General Fund Overview
The proposed budget identifies ongoing revenue streams and seeks to maintain operating costs while maintaining service levels. Currently, no General Fund reserve will used for operating expenditures. According to the City’s General Fund Reserve, the City shall
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maintain a fund level of 35 percent of operating expenditures. For the proposed FY 2024- 25, the amount of reserves to maintain as fund balance is $3,463,008 The amount in excess is unrestricted and may be spent according to the General Fund Reserve Policy and Pension Funding Policy at the City Council’s discretion.
The projected surplus may be used to fund Capital Improvement Projects (CIP) before using reserves, fund accrued liabilities such as pension, one-time expenditures, new projects, or any other use as deemed appropriate by City Council. Priority should be given to those items that relieve budget or financial operating pressure in future periods such as funding CalPERS Unfunded Liability (UAL) and infrastructure costs.
The proposed budget suggests that City Council consider making an additional discretionary payment (ADP) towards the CalPERS UAL. Future ADPs towards the Classic Plan may be evaluated after the new CalPERS Annual Valuation Report is published in July/August 2024. Staff will be presenting the CalPERS Annual Valuation for 2025-26 contributions in fall 2024 and payoff strategies may be discussed then. The City of Buellton’s UAL with CalPERS is approximately $3.2 Million as of the June 30, 2022 measurement date ($3,124,996 Classic Plan and $102,128 PEPRA Plan). As of the June 30, 2022valuation, the UAL for the City’s CalPERS Classic Plan is 71.9% and the PEPRA Plan is 89.1%.
Summary - Proposed FY 2024-25 General Fund Revenue verses Expenditures – Fund Balance
FY 2024-25
Original Budget
FY 2024-25
Proposed Budget $ Change
Estimated beginning Fund balance $ 15,816,512 $ 15,816,512 Operating Revenues $ 10,982,307 $ 11,429,951 $ 447,644
(Excludes Transfer-in from Reserves for CIP)
Operating Expenditures $ 9,112,709 $ 9,894,309 $ 781,600 (Excludes Transfer-out from Reserves for CIP)
Excess Operating Surplus: $ 1,869,598 $ 1,535,642 $ (333,956) Transfer-In from Reserves for CIP $ 1,005,000 $ 5,032,804 $ 4,027,804 Transfer-Out for CIP $ 1,005,000 $ 6,568,446 $ 5,563,446 Net Transfers: $ - $ (1,535,642) $ (1,535,642)
Estimated ending Fund balance $ 16,681,109 $ 10,783,707
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General Fund Revenue Assumptions
FY 2024-25 operating revenue is projected to be $11,429,951. That is an increase of $447,644 or 4.08% of the FY 2024-25 original budgeted amount. Table 2 illustrates the proposed revenue projections compared to the originally adopted budget. The rationale for the projected increases in revenue are listed by revenue type in the following section.
1. Property Tax: The projected amount is determined by HDL companies. Property tax for FY 2024-25 is determined by the total assessed property value as of January 2024 for the 2023 calendar year. During 2023, the median sale price in California and Buellton increased and continue to increase. According to an HDL report, the median home price of a single family residence in Buellton for in 2023 was $900,000 compared to $845,000 a year ago,
2. Sales Tax: The projected amount is determined by HDL Companies using data from 2023 Quarter 4. Revenue projections for FY 2024-25 is projected at about $3.6 million. HDL projects steady growth in future years.
3. Franchise Fees: The slight decrease in projected revenue is due to most current revenue trends. The City receives franchise fees from Marborg Industries, Comcast, PG&E and SoCal Gas. The amount has been trending upwards in prior years and beginning to plateau.
4. Transient Occupancy Tax (TOT): TOT has typically performed beyond original budget expectations in prior years. The projected TOT amount is a conservative estimate that will allow for uncertainty in the current economy.
5. Use of Money and Property: The projected growth in this category is due to increased rental income from the addition of the SYV Horseback Riding lease which includes annual increases. The majority of the increase is derived from interest earned as the interest rates have increased in the past year. The city earns revenue from Certificate of Deposits (CDs), the Local Agency Investment Fund (LAIF), United States Treasuries, and the money market.
6. Revenue from Other Agencies: The increase in this category comes from Motor Vehicle License Fee Compensation. The projected amount is determined by the HDL companies.
001 - General Fund Revenues
FY 2023-24 Current
Budget FY 2023-24 Est. FY 2024-25 Original Budget
FY 2024-25
Proposed Budget $ Change % Change
Property Tax $ 1,938,448 $ 1,935,438 $ 1,978,500 $ 1,977,017 $ (1,483) -0.07% Sales Tax $ 3,505,488 $ 3,575,026 $ 3,540,543 $ 3,610,776 $ 70,233 1.98% Franchise Fees $ 434,500 $ 395,274 $ 434,500 $ 415,038 $ (19,462) -4.48% Transient Occupancy Tax $ 3,800,000 $ 3,899,430 $ 3,800,000 $ 3,800,000 $ - 0.00% Fees and Permits $ 10,125 $ 11,470 $ 10,125 $ 10,125 $ - 0.00% Fines & Penalties $ 5,300 $ 7,133 $ 5,300 $ 5,300 $ - 0.00% Use of Money & Property $ 83,000 $ 478,230 $ 83,000 $ 475,000 $ 392,000 472.29% Revenue from Other Agencies $ 793,448 $ 811,827 $ 809,684 $ 819,024 $ 9,340 1.15% Charges for Current Services $ 505,540 $ 468,134 $ 320,655 $ 317,671 $ 181,901 56.73% Total Operating Revenue $ 11,075,849 $ 11,581,962 $ 10,982,307 $ 11,429,951 $ 447,644 4.08% Transfers in from Reserves $ 4,689,866 $ - $ 1,005,000 $ 4,847,919 $ 3,842,919 382.38% Total source of funding: $ 15,765,715 $ 11,581,962 $ 11,987,307 $ 16,277,870 $ 4,290,563 35.79% Table 2
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7. Charges for Current Services: The proposed budget assumes an increase in the number of park reservations based on the current trend. In addition, revenue generated from the Buellton Recreation Center has increased as more sessions and programs are being offered.
8. Transfer from Reserves: This funding source category is a transfer in from reserves for CIPs. The amount increased due to prior year carryovers.
General Fund Expenditure Assumptions
Table 3 illustrates the proposed FY 2024-25 General Fund expenditures versus the originally adopted FY 2024-25 General Fund expenditures. On January 25, 2024, City Council authorized a salary equity adjustment that moved all regular full-time employees up a step level. Department heads experienced an equivalence of a 2 step level increase.
In addition, City Council authorized a 3.94 percent cost-of-living adjustment (COLA) effective July 1, 2024. The changes in salary and benefits are reflected in the proposed budget amendments. The departments that record expenditures for employee services are:
City Council, City Manager, City Clerk/Human Resources, Finance, Recreation, Public Works-General and Planning. In addition, City Council authorized a new position during FY 2023/24: Administrative Assistant. The Administrative Assistant position was filled in March 2024.
Department
FY 2024-25 Adopted
Budget
FY 2024-25
Proposed Budget $ Change % Change
401 - City Council $ 179,420 $ 196,177 $ 16,757 9.34%
402 - City Manager $ 350,556 $ 363,285 $ 12,729 3.63%
403 - City Clerk/Human Resources $ 211,477 $ 239,528 $ 28,051 13.26% 404 - City Attorney $ 206,000 $ 206,000 $ - 0.00%
410 - Non-Departmental $ 2,319,268 $ 8,017,620 $ 5,698,352 245.70% 420 - Finance $ 249,645 $ 298,034 $ 48,389 19.38%
501 - Public Safety $ 2,860,558 $ 3,143,051 $ 282,493 9.88% 510 - Library $ 207,266 $ 208,376 $ 1,110 0.54%
511 - Recreation $ 762,224 $ 797,111 $ 34,887 4.58%
550 - Public Works Street Lights $ 50,000 $ 73,500 $ 23,500 47.00% 551 - Storm Water (Water Shed) $ 280,700 $ 425,700 $ 145,000 51.66% 552 - Public Works - Parks $ 580,700 $ 584,000 $ 3,300 0.57% 556 - Landscape Maintenance $ 187,300 $ 187,950 $ 650 0.35% 558 - Public Works - General $ 895,996 $ 846,009 $ (49,987) -5.58% 565 - Planning $ 776,599 $ 876,413 $ 99,814 12.85%
General Fund Total: $ 10,117,709 $ 16,462,754 $ 6,345,045 62.71% Table 3
Significant changes to General Fund expenditures of 5% or more within each department will be discussed below. Other proposed changes to the originally adopted budget will be addressed in the departmental detail sections of the proposed budget.
Significant changes affecting the increase in General Fund expenditures are discussed below on a department level:
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• 001-401-City Council: The proposed budget revisions increase appropriations by $16,757, or 9.34 percent. The increase is mostly attributed to an increase in election expense for District 2 and 3, Mayor-at-large and 2 ballot measures.
Another increase is due the potential purchase of computer equipment for new council members if needed.
• 001-403-City Clerk/Human Resources: The proposed budget revisions increase appropriations by $16,757, or 9.34 percent. The $ increase appropriations are attributed to salary and benefit increases authorized for full-time employees and the 15 percent salary allocation of the Administrative Assistant The budget excludes hourly wages from the previous Part-time Administrative Clerk position.
In addition, a purchase of a new computer is being proposed. • 001-4l0-Non-Departmental: The proposed budget revisions increase appropriations by $5,698,352. The increase compared to the originally adopted budget is due to the following:
• The City’s retiree medical benefit is expected to increase 32,880 (24.31%) from the originally adopted budget. The increase is due to the retirement of a current employee who will be eligible for retiree medical. • The City’s property insurance and general liability insurance for FY 2024- 25is expected to be $13,000 lower the originally adopted budget. • The City’s Computer and Software budget is expected to increase $8,852 (19.10%), due to annual contract increases.
• The Senior Center Support budget is expected to increase $109,594 (78.06%) to provide emergency funding for the operating of the Meals on Wheels Program.
• The proposed increase to transfers-out for CIPs is $5,563,446 (576.52%) for a total transfer for CIPS of $6,528,446. The increase is due prior year carryovers and addition of a new project. The new project added to the CIP Budget is Project#092-309 Highway 246 Safety.
• 001-420 Finance: The $48,389 (19.38%) increase in appropriations are attributed to salary and benefit increases authorized for full-time employees and the 50 percent salary and benefit allocation of the Administrative Assistant The budget excludes hourly wages from the previous Part-time Administrative Clerk position. 001-501 Public Safety: The proposed budget revisions increase appropriations by $282,493 (9.88%). The City of Buellton contracts with the Santa Barbara County Sheriff's Department. Amount is still under negotiation. Proposed budget assumes 5% increase from FY 2023/24 Budget.
• 001-550 Public Works – Streetlights: The proposed budget revisions increase appropriations by $282,493 (9.88%). The majority of the increase is due to rising PG&E costs. The original FY 2024-25budget assumed a greater energy savings from the newly installed solar lights and did not anticipate a high rate hike. • 001-551 Storm Water (Water Shed): The proposed budget revisions increase appropriations by $145,000 (51.66%). The addition includes the cost for the GSA work and cost share with Santa Ynez Valley Water Conservation District and includes the cost of annual reporting and 303 sampling lead. • 001-565 Planning/Community Development: The proposed budget revisions increase appropriations by $99,814 (12.85%). The majority of the increase is due
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to salary and benefit increases for full-time employees and pay increase to the Part-time Assistant Planner. In addition, the budget proposes a $10,000 increase in computer maintenance and software for the potential subscription for cloud permitting services. In addition, $31,200 of the proposed increases is for the approved contract with Metro Ventures Ltd for services through May 2025.
Enterprise Funds
The Enterprise Funds are self-sufficient and currently utilize reserves for operations and CIPs. The Water and Wastewater Funds enacted rate increases in three separate phases with the first rate increase in November 2016, second rate increase in November 2017, and the third rate increase effective July 1, 2018. The rate increases have slowed down the rate in which the fund balance has been diminishing. This will be evaluated to determine what further actions may be necessary to avoid future fund insufficiency. The City has issued a Request for Proposal (RFP) for a Water and Wastewater Rate Study.
Planning efforts provide a prioritized approach to infrastructure improvements and expansion while maintaining sufficient operating revenue to cover costs.
Wastewater Fund Overview
Current Wastewater fund balance is about $3.17 Million. CIP expenditures and Connection fees are recorded separately in a Capital Fund (006- Wastewater Capital).
Connection fee revenue is not sufficient to cover 2024-25 CIPs and will require a transfer of $1,211,230 from the Wastewater Operating fund to Capital Projects.
The goal of making the Wastewater Enterprise funds (Operating and Capital) selfsufficient required a series of rate increases and have not absorbed the many years of deficit in the years following the rate increase. The current FY 2023-24 budget includes $70,000 for a Water/Wastewater Rate Study to be split 50/50 between the Wastewater and Water Funds.
Summary – Proposed FY 2024-25 Wastewater Fund Revenue verses Expenditures – Fund Balance
FY 2024-25
Original Budget
FY 2024-25
Proposed Budget $ Change
Estimated beginning Fund balance $ 3,173,426 $ 3,173,426 Operating Revenues $ 1,237,650 $ 1,242,650 $ 5,000
Operating Expenditures $ 1,820,317 $ 1,888,880 $ 68,563 Excess Operating Surplus (Deficit) : $ (582,667) $ (646,230) $ (63,563) Transfer to Sewer Capital-006 $ 565,000 $ 565,000 $ -
Total Use of Reserves $ 1,147,667 $ 1,211,230 $ 63,563
Estimated ending Fund balance $ 2,025,759 $ 1,962,197
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Wastewater Fund Revenues: The proposed budget revisions assumes revenue to be consistent and remains steady. The projected increase in revenue is due to the increase in interest earning from LAIF, CDs, treasury and money market fund.
Wastewater Fund Expenditures: The proposed budget revisions increase operating expenditures by $68,563 (3.76%). The increase in appropriations are attributed to salary and benefit increases for fulltime employees, software licensing, purchase of staff uniform, purchase of two new computers, purchase of fleet replacement vehicle and actual lease cost for a backhoe and tractor.
Water Fund Overview
Current Water fund balance is about $8.2 million. CIP expenditures and Connection fees are recorded separately in a Capital Fund (020- Water Capital). Connection fee revenue is not sufficient to cover 2024-25 CIPs and will require a transfer of $656,420 from the Water Operating fund to Capital Projects.
The goal of making the Water Enterprise funds (Operating and Capital) self-sufficient required a series of rate increases. The operating fund has steadily absorbed the many years of deficit in the two years following the rate increase. The current FY 2023/24 budget revisions includes $70,000 for a Water/Wastewater Rate Study to be split 50/50 between the Wastewater and Water Funds.
Summary – Proposed FY 2024-25 Water Fund Revenue verses Expenditures – Fund Balance
FY 2024-25
Original Budget
FY 2024-25
Proposed Budget $ Change
Estimated beginning Fund balance $ 8,224,727 $ 8,224,727 Operating Revenues $ 2,497,670 $ 2,571,670 $ 74,000
Operating Expenditures $ 2,370,483 $ 2,553,967 $ 183,484 Excess Operating Surplus (Deficit) : $ 127,187 $ 17,703 $ (109,484) Transfer to Sewer Capital-006 $ 335,000 $ 674,123 $ 339,123 Total Use of Reserves $ 207,813 $ 656,420 $ 448,607
Estimated ending Fund balance $ 8,016,914 $ 7,568,307
Water Fund Revenues: The proposed budget revisions assumes revenue to be consistent and remains steady. The projected increase in revenue is due to the increase in interest earning from LAIF, CDs, treasury and money market fund.
Water Fund Expenditures: The overall proposed budget revisions decrease operating expenditures by $183,484 (7.74%). The increase in appropriations are attributed to salary and benefit increases for fulltime employees, software licensing, purchase of staff
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uniform, purchase of new computer, purchase of fleet replacement vehicle and actual lease cost for a backhoe and tractor. In addition, $16,000 of the increase is to lab costs and level of effort or prior year and additional monitoring requirements from the Water Board and CDPH.
Special Revenue Funds
Special Revenue Funds have restrictions associated with the use of the revenue received.
Special Revenue is received by the State of California and County of Santa Barbara. CIPs are the major category for expenditures. Special funds include Measure a, Transportation Development Act (TDA) – referred in the budget as the Local Transportation Fund (LTF), Transportation Planning and Gas Tax. Gas Tax and Measure A have sufficient revenue and reserves to fund CIPs.
The following are proposed changes in revenue assumptions:
• Fund 023 Housing: Proposed revision decreases revenue projections by $4,500 due to the decrease in interest revenue assumption based on a decrease in pooled cash due to the distribution of a note receivable for an affordable housing project • Fund 024 Traffic Mitigation: Proposed revision increase revenue projections by $475 due to the increase in interest revenue assumption. • Fund 025 Gas Tax Fund: Proposed revision decreases revenue projections by $6,016 due to revised Highway Users Tax and SB1 monies assumption. Funding for CIPs from the Gas Tax Fund will require a $515,193 transfer from reserve. • Fund 027 Local Transportation: Proposed revision decrease revenue projections by $65,000. A transfer from Measure A is no longer needed as the City of Santa Maria will be funding the Breeze Program.
• Fund 029 Transportation Planning: Revenue change of $6 is insignificant. • Fund 031 Measure A: $15,487 appropriation decrease in Measure A funds as determined by Santa Barbara County. Funding for CIPs from Measure A will require a $558,402 transfer from reserve.
The following are proposed changes in expenditures:
• Fund 025 Gas Tax: Proposed revision increase appropriation by $650,416 Increase is due to prior year carry over.
• Fund 027 Local Transportation: Proposed revision decreases appropriation by $65,000.The Breeze program is operated by the City of Santa Maria and currently will cover the whole cost of the Breeze program.
o Fund 031 Measure A: Proposed revisions increase appropriations by $556,852 mostly due to increase for transfers-out for CIPs. The increase is due to prior year carryover for projects that are in progress or pushed back into the new fiscal year.
TDA fund will require interfund transfers from the Measure A and General funds for operations (Breeze, Dial-a-Ride, and Lompoc – Wine Country Express), funding Transportation Planning and CIP expenditures as follows:
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FY 2024-25
Original
FY 2024-25
Proposed $ Change
LTF CIPs $ - $ - - $
LTF Operations $ 87,000 $ 22,000 (65,000)$
Transfer to Bike and Pedestrian Reserves $ 50,000 $ 50,000 $ - Transportation Planning Operations $ 45,000 $ 45,000 $ - Total Expenditures $ 182,000 $ 117,000 (65,000)$
Transfer from Measure A $ 67,000 $ 30,000 (37,000)$
Transfer from General Fund $ 30,535 $ 28,466 $ (2,069)
LTF Revenue $ 9,465 $ 13,534 $ 4,069
LTF Reserves $ - $ - - $
Transportation Planning Revenue $ 45,306 $ 45,300 $ (6) Total Revenue $ 152,306 $ 117,300 (35,006)$
ARPA Funds
On March 11, 2021, the American Rescue Plan Act of 2021 (ARPA) was signed into law.
As part of ARPA, the Coronavirus State and Local Fiscal Recovery Funds (SLFFR) program was established to provide $350 billion in emergency funding for eligible state, local, territorial, and Tribal governments. This funding is subject to the requirements specified in the Final Rule adopted by Treasury, which describes whether a program, project, or service is an eligible use .The Final Rule took effect on April 1, 2022.
The City of Buellton was allocated $1,220,507 divided into two equal installments on July 2021 and July 2022. Recipients may only use funds to cover costs incurred for the period beginning March 3, 2020 through December 31, 2024 for the purposes stated in the Final Rule. These funds must be s obligated by December 31, 2024 and spent by December 31, 2026.
Recipients may use SLFRF funds to:
1. Replace lost public revenue, using this funding to provide government services up to the amount of revenue loss due to the pandemic. Government services generally include any service traditionally provided by a government, including construction of roads and other infrastructure, provision of public safety and other services, and health and educational services. Funds spent under government services are subject to streamlined reporting and compliance requirements
2. Support the COVID-19 public health and economic response addressing COVID-19 and its impact on public health as well as addressing economic harms to households, small businesses, nonprofits, impacted industries, and the public sector.
3. Provide premium pay for eligible works performing essential work, offering additional support to those who have and will bear the greatest health risks because of their service in critical sectors.
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4. Invest in water, sewer, and broadband infrastructure, making necessary investments to improve access to clean drinking water, to support vital wastewater and storm water infrastructure, and to expand affordable access to broadband internet.
The City will be using SLFRF funds to invest in water and sewer infrastructure. The proposed budget revision includes remaining balance of $675,743 increase in revenue projections. The amount will be used for the remaining construction cost of Project Number 092-613 Reservoir No. 2 Reroof.
Capital Improvement Projects (Attachment 2)
The Capital Improvement Plan (CIP) includes completion of current projects, new investments and important reinvestments in critical infrastructure projects. Funds allocated for capital projects will be spent or will be rolled forward for specific projects in the future years. The proposed CIP budget for FY 2024- 25 is $10,127,580. The CIP Budget includes line item details explaining expenditures, funding sources and summarizing projects by category and funding source. The section below provides a summary of capital projects by funding source.
General Fund - $6,568,446
Covers Public Works, City Hall, Storm Water and Parks and is recorded under Budget Unit “Non-Departmental” for all CIPs except Storm Water, which is recorded in Budget Unit “Storm Water”. Projects include storm drain outfall repairs and re-establishment, Santa Ynez River Trail, City Hall Emergency Generator/Electrical Replacement, Riverview Park Basketball Court resurfacing, McMurray Road Widening, Annual Road Maintenance Projects, North Avenue of Flags Park and Ride, Miscellaneous Park Improvements, Willemsen Parking lot, and Willemsen House Renovation, West Highway 246 Safety Improvements.
Gas Tax-$750,416
Funding is the State of California and includes McMurray Road Widening and Road maintenance at various locations.
Measure A- $983,852
Funding is the State of California and includes Santa Ynez River Trail, McMurray Road Widening, and annual Road maintenance at various locations. Allocations come from SBCAG and General Fund.
Enterprise Funds – Wastewater $550,000; Water $599,123
Funding is provided by the Enterprise funds and includes Water Treatment Facilities, Water Meter Upgrades, and Water Distribution System, Recycled Water Concept/Feasibility, Wastewater line replacement and Wastewater Treatment Facilities Improvements. Water and Wastewater Connection Fees fund CIPs which are expected to enhance capacity. When Connection Fee revenue is insufficient, reserves are used.
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ARPA Funds- $675,743
Funding is from the United States Treasury and includes Reservoir No. 2 Roof Replacement.
FISCAL IMPACT
The fiscal impact will be determined as a result of any additions, changes, or deletions to the Budget made by the Council. The Proposed Budget is in balance.
RECOMMENDATION
That the City Council review the Fiscal Year 2024-25 Proposed Adjustments to the adopted City Budget and make any revisions deemed appropriate.
ATTACHMENTS
Attachment 1 – Proposed Fiscal Year 2024-25 Preliminary City Budget Revisions Attachment 2 – Proposed Capital Improvement Budget FY 2024-25 Revisions
CITY OF BUELLTON
PROPOSED BIENNIAL BUDGET
FISCAL YEARS 2023/24 AND 2024/25
FY 2024/25 PROPOSED AMENDMENTS
Fund
Estimated
Beginning Fund
Balance
7/1/2023
FY 2023-24
Estimated
Revenues
FY 2023-24
Estimated
Expenditures
FY 2023-24
Transfers In
FY 2023-24
Transfers Out
FY 2023-24 Use
of Reserves
Estimated
Ending Fund
Balance
6/30/2024 $ Change % Change
001 - General Fund $ 13,877,811 11,581,963 (8,842,373) - (800,889) 800,889 $ 15,816,512 1,938,701 13.97% 005 - Sewer Fund $ 3,173,426 1,239,305 (1,803,449) - (565,000) 1,129,145 $ 2,044,282 (1,129,145) -35.58% 006 - Wastewater Capital $ 351,080 59,536 (15,000) 195,464 (240,000) - $ 351,080 - 0.00% 020 - Water Fund $ 8,350,402 2,635,909 (2,174,219) - (587,365) - $ 8,224,727 (125,675) -1.51% 021 - Water Capital $ 306,133 22,785 (75,000) - (3,302) - $ 250,616 (55,517) -18.13% 023 - Housing Fees $ 496,482 4,277 - - - - $ 500,759 4,277 0.86% 024 - Traffic Mitigation Fund $ 36,707 873 - - - - $ 37,581 873 2.38% 025 - Gas Tax Fund $ 583,150 346,068 (94,499) - (76,380) - $ 758,339 175,189 30.04% 027 - Local Transportation Fund $ 371,284 13,525 (72,000) 97,000 - - $ 409,809 38,525 10.38% 029 - Transportation Planning Fund $ (102,870) 28,778 (28,468) - - - $ (102,559) 311 -0.30% 031 - Measure A $ 867,894 439,095 - - (519,746) - $ 787,244 (80,650) -9.29% 032 - American Rescue Plan Act Fund $ 1,036,493 570,068 - - (552,206) - $ 1,054,355 17,862 1.72% 092 - Capital Improvement Proj Fund $ - - 2,315,000 (2,315,000) - - $ - - TOTAL FUND BALANCE $ 29,347,994 $ 16,942,181 $(10,790,007) $ (2,022,536) $ (3,344,887) $ 1,930,034 $ 30,132,745 784,751 2.67% "ESTIMATED AVAILABLE BALANCE"
Fund
Estimated
Beginning Fund
Balance
7/1/2024
FY 2024-25
Estimated
Revenues
FY 2024-25
Estimated
Expenditures
FY 2024-25
Transfers In
FY 2024-25
Transfers Out
FY 2024-25 Use
of Reserves
Estimated
Ending Fund
Balance
6/30/2025 $ Change % Change
001 - General Fund $ 15,816,512 11,429,951 (9,894,309) - (6,568,446) 6,568,446 $ 10,783,707 (5,032,804) -31.82% 005 - Sewer Fund $ 3,173,426 1,242,650 (1,888,880) - (565,000) 1,211,230 $ 1,962,197 (1,211,230) -38.17% 006 - Wastewater Capital $ 351,080 - (15,000) 315,000 (300,000) - $ 351,080 - 0.00% 020 - Water Fund $ 8,224,727 2,571,670 (2,553,967) - (674,123) 656,420 $ 7,568,307 (656,420) -7.98% 021 - Water Capital $ 250,616 - (75,000) 425,000 (350,000) - $ 250,616 - 0.00% 023 - Housing Fees $ 500,759 1,300 (3,000) - - - $ 499,059 (1,700) -0.34% 024 - Traffic Mitigation Fund $ 37,581 875 - - - - $ 38,456 875 2.33% 025 - Gas Tax Fund $ 758,339 357,223 (122,000) - (750,416) 515,193 $ 243,146 (515,193) -67.94% 027 - Local Transportation Fund $ 409,809 13,534 (72,000) 58,466 - - $ 409,809 - 0.00% 029 - Transportation Planning Fund $ (102,559) 45,300 (45,000) - - - $ (102,259) 300 -0.29% 031 - Measure A $ 787,244 455,450 - - (1,013,852) 558,402 $ 228,842 (558,402) -70.93% 032 - American Rescue Plan Act $ 1,054,355 675,743 - - (675,743) - $ 1,054,355 - 0.00% 092 - Capital Improvement Proj Fund $ - - 10,127,580 (10,127,580) - - -$ - TOTAL FUND BALANCE $ 31,261,890 $ 16,793,696 $ (4,541,576) $ (9,329,114) $ (10,897,580) $ 9,509,691 $ 23,287,315 (7,974,574) -25.51% "ESTIMATED AVAILABLE BALANCE"
Projected Fund Balance Report
For Fiscal Year Beginning 7/1/2023 and Ending 6/30/2024 For Fiscal Year Beginning 7/1/2024 and Ending 6/30/2025
General Fund Enterprise
Funds
Special
Revenue
Funds
Total
Appropriated
Funds
Starting Fund Balance $ 13,877,811 $ 12,181,042 $ 3,289,141 $ 29,347,994 Operating Revenue:
Taxes $ 9,753,543 $ - $ - $ 9,753,543
Fees and Permits $ 10,125 $ - $ - $ 10,125
Revenue From Other Agencies $ 809,684 $ - $ 858,841 $ 1,668,525 Charges for Current Services $ 320,655 $ 3,657,720 $ - $ 3,978,375 Fines and Penalties $ 5,300 $ - $ - $ 5,300
Use of Money & Property $ 83,000 $ 76,000 $ 23,306 $ 182,306 Other Revenue $ - $ 1,600 $ - $ 1,600
Total Operating Revenue $ 10,982,307 $ 3,735,320 $ 882,147 $ 15,599,774 Other Financing Sources
Capital Impact Fees $ - $ - $ - $ -
Transfer from Other Funds $ - $ 600,000 $ 127,535 $ 727,535 Transfer from Reserves $ 1,005,000 $ 1,355,480 $ - $ 2,360,480 Total Other Financing $ 1,005,000 $ 1,955,480 $ 127,535 $ 3,088,015 Total Revenue $ 11,987,307 $ 5,690,800 $ 1,009,682 $ 18,687,789 Operating Expenditures:
Employee Services $ 2,498,195 $ 942,205 $ - $ 3,440,400 Operating & Maintenance $ 6,525,683 $ 2,902,595 $ 192,000 $ 9,620,278 Minor Capital $ 58,296 $ 96,000 $ - $ 154,296
Total Operating Expenditures $ 9,082,174 $ 3,940,800 $ 192,000 $ 13,214,974 Other Expenditures:
Capital Expenditures $ 1,005,000 $ 850,000 $ 460,000 $ 2,315,000 Transfer to Other Funds $ 30,535 $ 900,000 $ 147,000 $ 1,077,535 Total Other Expenditures $ 1,035,535 $ 1,750,000 $ 607,000 $ 3,392,535 Total Expenditures $ 10,117,709 $ 5,690,800 $ 799,000 $ 16,607,509 Net Revenue & Expenditures $1,869,597 $0 $210,682 $2,080,280 Ending Fund Balance $ 14,742,408 $ 10,825,562 $ 3,499,823 $ 29,067,794 Revenue and Expenditure by Fund Type
For Fiscal Year Beginning 7/1/2023 and Ending 6/30/2024
General Fund Enterprise
Funds
Special
Revenue
Funds
Total
Appropriated
Funds
Starting Fund Balance $ 15,816,512 $ 11,999,850 $ 3,445,527 $ 31,261,890 Operating Revenue:
Taxes $ 9,802,831 $ - $ - $ 9,802,831
Fees and Permits $ 10,125 $ - $ - $ 10,125
Revenue From Other Agencies $ 819,024 $ - $ 837,207 $ 1,656,231 Charges for Current Services $ 317,671 $ 3,657,720 $ - $ 3,975,391 Fines and Penalties $ 5,300 $ - $ - $ 5,300
Use of Money & Property $ 475,000 $ 155,000 $ 36,475 $ 666,475 Other Revenue $ - $ 1,600 $ - $ 1,600
Total Operating Revenue $ 11,429,951 $ 3,814,320 $ 873,682 $ 16,117,953 Other Financing Sources
Capital Impact Fees $ - $ - $ - $ -
Transfer from Other Funds $ - $ 740,000 $ 58,466 $ 798,466 Transfer from Reserves $ 5,032,804 $ 1,867,650 $ 1,073,595 $ 7,974,049 Total Other Financing $ 5,032,804 $ 2,607,650 $ 1,132,061 $ 8,772,515 Total Revenue $ 16,462,755 $ 6,421,970 $ 2,005,743 $ 24,890,468 Operating Expenditures:
Employee Services $ 2,610,007 $ 1,055,244 $ - $ 3,665,251 Operating & Maintenance $ 7,179,140 $ 2,770,480 $ 192,000 $ 10,141,620 Minor Capital $ 76,696 $ 208,000 $ - $ 284,696
Total Operating Expenditures $ 9,865,843 $ 4,033,724 $ 192,000 $ 14,091,567 Other Expenditures:
Capital Expenditures $ 6,568,446 $ 1,149,123 $ 1,734,268 $ 9,451,837 Transfer to Other Funds $ 28,466 $ 1,239,123 $ 80,000 $ 1,347,589 Total Other Expenditures $ 6,596,912 $ 2,388,246 $ 1,814,268 $ 10,799,426 Total Expenditures $ 16,462,755 $ 6,421,970 $ 2,006,268 $ 24,890,993 Net Revenue & Expenditures $0 $0 -$525 -$525
Ending Fund Balance $ 10,783,707 $ 10,132,201 $ 2,371,407 $ 23,287,315 For Fiscal Year Beginning 7/1/2024 and Ending 6/30/2025 Revenue and Expenditure by Fund Type
General Fund Summary with Fund Balance Analysis
2021-22 2022-23 2023-24 2024-25 % Change 2024-25 % Change 001 - General Fund
Actual Actual Estimate
Originally
Adopted Budget
from 23-24
Estimate Proposed Budget
from 24-25
Original Budget
Revenues
Property Taxes $ 1,825,824 $ 1,918,283 $ 1,935,438 $ 1,978,500 2.2% 1,977,017 -0.1% Sales Taxes 3,286,448 3,615,000 3,575,026 3,540,543 -1.0% 3,610,776 2.0% Franchise Taxes 356,836 377,541 395,274 434,500 9.9% 415,038 -4.5% Transient Occupancy Tax 4,292,382 4,220,959 3,899,430 3,800,000 -2.5% 3,800,000 0.0% Fees and Permits 19,155 16,515 11,470 10,125 -11.7% 10,125 0.0% Fines and Penalties 12,089 9,254 7,133 5,300 -25.7% 5,300 0.0% Use of Money and Property (92,313) 141,402 478,230 83,000 -82.6% 475,000 472.3% Revenue from Other Agencies 837,732 768,884 811,827 809,684 -0.3% 819,024 1.2% Charges for Current Services 486,431 460,583 468,134 320,655 -31.5% 317,671 -0.9% Total Operating Revenue $ 11,024,584 $ 11,528,420 $ 11,581,963 $ 10,982,307 -5.2% $ 11,429,951 4.1% Transfers In- Reserves (CIP) - - - 1,005,000 100.0% 5,032,804 400.8% Adjusted Revenue after Reserve
Transfer $ 11,024,584 $ 11,528,420 $ 11,581,963 $ 11,987,307 3.5% $ 16,462,755 37.3% Expenditures
City Council $ 148,215 $ 161,238 $ 165,594 $ 179,420 8.3% $ 196,177 9.3% City Manager 286,278 312,944 350,455 350,556 0.0% 363,285 3.6% City Clerk/Human Resources 129,324 139,688 158,959 211,477 33.0% 239,528 13.3% City Attorney 154,187 140,635 165,000 206,000 24.8% 206,000 0.0% Non-Departmental 1,113,795 2,483,079 1,422,114 1,354,268 -4.8% 1,489,174 10.0% Finance 209,702 210,169 247,924 249,645 0.7% 298,034 19.4% Public Safety - Police/Fire 2,656,349 2,642,118 3,000,540 2,860,558 -4.7% 3,143,051 9.9% Leisure Services - Library 200,517 202,269 201,786 207,266 2.7% 208,376 0.5% Recreation 664,925 657,911 621,289 762,224 22.7% 797,111 4.6% Public Works - Street Lights 53,201 42,820 70,000 50,000 -28.6% 73,500 47.0% Storm Water 154,377 175,627 191,468 240,700 25.7% 385,700 60.2% Public Works- Parks 463,630 513,693 541,406 580,700 7.3% 584,000 0.6% Public Works- Landscape
Maintenance 116,229 130,877 149,378 187,300 25.4% 187,950 0.3% Public Works - General 684,341 794,227 878,314 895,996 2.0% 846,009 -5.6% Community Development/Planning 687,769 607,692 678,144 776,599 14.5% 876,413 12.9% GF Operating Expenditures $ 7,722,840 $ 9,214,987 $ 8,842,373 $ 9,112,709 3.1% $ 9,894,309 8.6% Transfer for CIP 980,841 338,732 800,889 1,005,000 25.5% 6,568,446 553.6% GF Total Expenditures $ 8,703,683 $ 9,553,718 $ 9,643,262 $ 10,117,709 4.9% $ 16,462,755 62.7% Projected Fund Balance
Balance, beginning of FY $ 9,582,209 $ 11,903,109 $ 13,877,811 $ 15,816,512 14.0% $ 15,816,512 0.0% Prior Year-Adjustment $ - $ - $ - $ - 0.0% $ - 0.0%
Net Change in Fund Balance 2,320,900 1,974,701 $ 1,938,701 $ 1,869,597 -3.6% $ - -100.0% Ending Fund Balance $ 11,903,109 $ 13,877,811 $ 15,816,512 $ 17,686,109 11.8% $ 15,816,512 -10.6% Less: Transfer from Reserves (CIP) $ - $ - $ - $ (1,005,000) 100.0% $ (5,032,804) 400.8% Final Ending Fund Balance $ 11,903,109 $ 13,877,811 $ 15,816,512 $ 16,681,109 5.5% $ 10,783,707 -35.4%
Sewer Funds Summary with Fund Balance Analysis
2021-22 2022-23 2023-24 2024-25 % Change 2024-25 % Change 005 -Sewer Fund
Actual Actual Estimate
Originally
Adopted Budget
from 23-24
Estimate
Proposed
Budget
from 24-25
Original
Budget
Revenues
Charges for Services $ 1,264,138 $ 1,238,235 $ 1,208,316 $ 1,212,650 0.4% $ 1,212,650 0.0% Use of Money and Property (7,229) 25,760 30,989 25,000 -19.3% 30,000 20.0% Other Revenue 989 - - - 0.0% - 0.0%
Total Operating Revenue $ 1,257,898 $ 1,263,995 $ 1,239,305 $ 1,237,650 -0.1% $ 1,242,650 0.4% Transfer from Reserves - - 1,129,145 1,147,667 100.0% 1,211,230 5.5% Total Revenue plus Transfer
from Reserve $ 1,257,898 $ 1,263,995 $ 2,368,449 $ 2,385,317 0.7% 2,453,880 2.9% Expenditures
Employee Services $ 458,673 $ 176,710 $ 532,755 $ 561,193 5.3% $ 574,772 2.4% Operating & Maintenance 794,928 1,157,811 1,247,866 1,181,124 -5.3% 1,179,108 -0.2% Minor Capital 316 0 22,828 78,000 100.0% 135,000 73.1%
Total Operating Expenditures $ 1,253,917 $ 1,334,521 $ 1,803,449 $ 1,820,317 0.9% $ 1,888,880 3.8% Transfer to Capital - - 565,000 565,000 0.0% 565,000 0.0% Total Sewer Expenditures $ 1,253,917 $ 1,334,521 $ 2,368,449 $ 2,385,317 0.7% $ 2,453,880 2.9% Projected Fund Balance
Balance, beginning of FY $ 3,239,971 $ 3,243,952 $ 3,173,426 $ 3,173,426 0.0% $ 3,173,426 0.0% Prior-Year Adjustment $ - $ - $ - $ - 0.0% $ - 0.0%
Net Change in Fund Balance $ 3,981 $ (70,526) $ - $ - 0.0% $ - 0.0% Ending Fund Balance $ 3,243,952 $ 3,173,426 $ 3,173,426 $ 3,173,426 0.0% $ 3,173,426 0.0% Less: Transfers from Reserves $ - $ - $ - $ (1,147,667) 0.0% $ (1,211,230) 5.5% Final Ending Fund Balance $ 3,243,952 $ 3,173,426 $ 3,173,426 $ 2,025,759 -36.2% $ 1,962,197 -3.1% 2021-22 2022-23 2023-24 2024-25 % Change 2024-25 2024-25 006 -Sewer Capital Fund Actual Actual Estimate
Originally Adopted
Budget
from 23-24
Estimate Proposed Budget
from 24-25
Original
Budget
Revenues
Use of Money and Property $ - $ - $ - $ - 0.0% $ - 0.0% Capital Impact Fees - - 59,536 - 0.0% - 0.0%
Total Revenue $ - $ - $ 59,536 $ - 0.0% $ - 0.0%
Transfer from Reserves $ - $ - $ - $ - 0.0% $ - 0.0%
Transfer from Fund 005- Sewer - - 195,464 315,000 61.2% 315,000 0.0% Total Revenue plus Transfer
from Reserve $ - $ - $ 255,000 $ 315,000 23.5% $ 315,000 0.0% Expenditures
Depreciation 9,973 47,034 15,000 15,000 0.0% 15,000 0.0% Total Expenditures $ 9,973 $ 47,034 $ 15,000 $ 15,000 0.0% $ 15,000 0.0% Transfer to CIP - (190,575) 240,000 300,000 25.0% 300,000 0.0% Total Expenditures plus Transfer $ 9,973 $ (143,541) $ 255,000 $ 315,000 23.5% $ 315,000 0.0% Projected Fund Balance
Balance, beginning of FY $ 217,513 $ 207,540 $ 351,080 $ 351,080 0.0% $ 351,080 0.0% Net Change in Fund Balance $ (9,973) $ 143,541 $ - $ - 0.0% $ - 0.0% Ending Fund Balance $ 207,540 $ 351,080 $ 351,080 $ 351,080 0.0% $ 351,080 0.0% Less: Transfers from Reserves $ - $ - $ - $ - 0.0% $ - 0.0% Final Ending Fund Balance $ 207,540 $ 351,080 $ 351,080 $ 351,080 0.0% $ 351,080 0.0%
Water Funds Summary with Fund Balance Analysis
2021-22 2022-23 2023-24 2024-25 % Change 2024-25 % Change 020 -Water Fund
Actual Actual Estimate
Originally
Adopted
Budget
from 23-24
Estimate
Proposed
Budget
from 24-25
Original
Budget
Revenues
Charges for Services $ 2,649,723 $ 2,549,581 $ 2,505,219 $ 2,445,070 -2.4% $ 2,445,070 0.0% Use of Money and Property (16,654) 64,480 126,894 51,000 -59.8% 125,000 145.1% Other Revenue 4,893 1,952 3,796 1,600 -57.8% 1,600 0.0% Total Operating Revenue 2,637,962 2,616,013 2,635,909 2,497,670 -5.2% 2,571,670 3.0% Transfer from Reserves $ - $ - $ - $ 207,813 100.0% $ 656,420 215.9% Total Revenue plus Transfer from
Reserve $ 2,637,962 $ 2,616,013 $ 2,635,909 $ 2,705,483 2.6% 3,228,090 19.3% Expenditures
Employee Services $ 436,886 $ 184,090 $ 376,968 $ 381,012 1.1% $ 480,472 26.1% Operating & Maintenance 1,916,887 1,535,036 1,735,567 1,971,471 13.6% 2,000,495 1.5% Minor Capital 316 7,087 61,684 18,000 -70.8% 73,000 100.0% Total Expenditures $ 2,354,089 $ 1,726,213 $ 2,174,219 $ 2,370,483 9.0% $ 2,553,967 7.7% Transfers to 021 - Capital - - 587,365 335,000 100.0% 674,123 101.2% Water Operating Expenditures $ 2,354,089 $ 1,726,213 $ 2,761,583 $ 2,705,483 -2.0% $ 3,228,090 19.3% Projected Fund Balance
Balance, beginning of FY $ 7,176,729 $ 7,460,602 $ 8,350,402 $ 8,224,727 -1.5% $ 8,224,727 0.0% Prior-Year Adjustment $ - $ - $ - $ - 0.0% $ - 0.0%
Net Change in Fund Balance $ 283,873 $ 889,800 $ (125,675) $ - -100.0% $ - 0.0% Ending Fund Balance $ 7,460,602 $ 8,350,402 $ 8,224,727 $ 8,224,727 0.0% $ 8,224,727 0.0% Less: Transfers from Reserves $ - $ - $ - $ (207,813) 100.0% $ (656,420) 215.9% Final Ending Fund Balance $ 7,460,602 $ 8,350,402 $ 8,224,727 $ 8,016,914 -2.5% $ 7,568,307 -5.6% 2021-22 2022-23 2023-24 2024-25 % Change 2024-25 % Change 021 -Water Capital Fund
Actual Actual Estimate
Originally
Adopted
Budget
from 23-24
Estimate
Proposed
Budget
from 24-25
Original
Budget
Revenues
Use of Money and Property $ - $ - $ - $ - 0.0% $ - 0.0% Capital Impact Fees 15,190 - 22,785 - 0.0% - 0.0%
Total Revenue $ 15,190 $ - $ 22,785 $ - 0.0% $ - 0.0%
Transfers from Reserves - - - - 0.0% - 0.0%
Transfers from Fund 020- Water - - - 285,000 100.0% 425,000 49.1% Total Revenue plus Transfers $ 15,190 $ - $ 22,785 $ 285,000 100.0% $ 425,000 49.1% Expenditures
Depreciation 24,898 72,051 75,000 35,000 -53.3% 75,000 114.3% Total Expenditures $ 24,898 $ 72,051 $ 75,000 $ 35,000 -53.3% $ 75,000 114.3% Transfer out to CIP - (11,118) 3,302 250,000 7471.9% 350,000 40.0% Total Expenditures plus Transfers$ 24,898 $ 60,933 $ 78,302 $ 285,000 264.0% $ 425,000 49.1% Projected Fund Balance
Balance, beginning of FY $ 376,774 $ 367,066 $ 306,133 $ 250,616 -18.1% $ 250,616 0.0% Net Change in Fund Balance $ (9,708) $ (60,933) $ (55,517) $ - 0.0% $ - 0.0% Ending Fund Balance $ 367,066 $ 306,133 $ 250,616 $ 250,616 0.0% $ 250,616 0.0% Less: Transfers from Reserves $ - $ - $ - $ - 0.0% $ - 0.0% Final Ending Fund Balance $ 367,066 $ 306,133 $ 250,616 $ 250,616 0.0% $ 250,616 0.0%
Special Revenue Funds Summary with Fund Balance Analysis 2021-22 2022-23 2023-24 2024-25 % Change 2024-25 % Change 023 - Housing Fund
Actual Actual Estimate
Originally
Adopted
Budget
from 23-24
Estimate
Proposed
Budget
from 24-25
Original
Budget
Revenues
Use of Money and Property $ (1,821) $ 6,323 $ 3,949 $ 5,800 46.9% 1,300 -77.6% Other Revenue 418 246 328 - 0.0% - 0.0%
Total Operating Revenue $ (1,403) $ 6,569 $ 4,277 $ 5,800 35.6% 1,300 -77.6% Expenditures
Operating & Maintenance $ - $ - $ - $ 3,000 0.0% $ 3,000 0.0% Operating Expenditures
Total: $ - $ - $ - $ 3,000 0.0% $ 3,000 0.0%
Operating income(loss) $ (1,403) $ 6,569 $ 4,277 $ 2,800 -34.5% $ (1,700) -160.7% Projected Fund Balance
Balance, beginning of FY $ 491,315 $ 489,912 $ 496,482 $ 500,759 0.9% $ 500,759 0.0% Net Change in Fund Balance $ (1,403) $ 6,569 $ 4,277 $ 2,800 -34.5% $ (1,700) -160.7% Ending Fund Balance $ 489,912 $ 496,482 $ 500,759 $ 503,559 0.6% $ 499,059 -0.9% 2021-22 2022-23 2023-24 2024-25 % Change 2024-25 % Change 024 - Traffic Mitigation Fund
Actual Actual Estimate
Originally
Adopted
Budget
from 23-24
Estimate
Proposed
Budget
from 24-25
Original
Budget
Revenues
Use of Money and Property $ (134) $ 467 $ 873 $ 400 -54.2% $ 875 118.8% Other Revenue 105 105 - - -100.0% - 0.0%
Total Operating Revenue $ (29) $ 572 $ 873 $ 400 -54.2% $ 875 118.8% Projected Fund Balance
Balance, beginning of FY $ 36,165 $ 36,136 $ 36,707 $ 37,581 2.4% $ 37,581 0.0% Net Change in Fund Balance $ (29) $ 572 $ 873 $ 400 -54.2% $ 875 118.8% Ending Fund Balance $ 36,136 $ 36,707 $ 37,581 $ 37,981 1.1% $ 38,456 1.3% 2021-22 2022-23 2023-24 2024-25 % Change 2024-25 % Change 025 - Gas Tax Fund Actual Actual Estimate
Originally
Adopted
Budget
from 23-24
Estimate
Proposed
Budget
from 24-25
Original
Budget
Revenues
Use of Money and Property $ (1,519) $ 5,677 $ 11,620 $ 6,000 -48.4% 11,000 83.3% Revenue from Other Agencies 314,682 319,291 334,448 352,239 5.3% 346,223 -1.7% Other Revenue - - - - 0.0% - 0.0%
Total Operating Revenue $ 313,163 $ 324,968 $ 346,068 $ 358,239 3.5% 357,223 -0.3% Transfer from Reserves - - - - 0.0% 515,193 100.0%
Total Revenue after Transfers $ 313,163 $ 324,968 $ 346,068 $ 358,239 3.5% 872,416 143.5% Expenditures
Operating & Maintenance $ 129,857 $ 126,044 $ 94,499 $ 122,000 29.1% 122,000 0.0% Transfers to Other Funds for CIP $ 236,688 $ 24,962 $ 76,380 $ 100,000 100.0% 750,416 650.4% Operating Expenditures and
Transfers Total: $ 366,545 $ 151,005 $ 170,879 $ 222,000 29.9% $ 872,416 293.0% Projected Fund Balance
Balance, beginning of FY $ 462,570 $ 409,187 $ 583,150 $ 758,339 30.0% $ 758,339 0.0% Net Change in Fund Balance $ (53,383) $ 173,963 $ 175,189 $ 136,239 -22.2% $ - 100.0% Ending Fund Balance $ 409,187 $ 583,150 $ 758,339 $ 894,578 18.0% $ 758,339 -15.2% Less: Transfers from Reserves -$ -$ -$ -$ 0.0% $ (515,193) 100.0% Final Ending Fund Balance 409,187$ $ 583,150 $ 758,339 $ 894,578 18.0% $ 243,146 -72.8%
Special Revenue Funds Summary with Fund Balance Analysis 2021-22 2022-23 2023-24 2024-25 % Change 2024-25 % Change 027 - Local Transportation Fund
Actual Actual Estimate
Originally
Adopted Budget
from 23-24
Estimate
Proposed
Budget
from 24-25
Original
Budget
Revenues
Use of Money and Property $ (825) $ 4,012 $ 8,440 $ 3,800 -55.0% $ 8,000 110.5% Revenue from Other Agencies 5,769 5,561 5,085 5,665 11.4% 5,534 -2.3% Other Revenue 0 - - - 0.0% - 0.0%
Total Operating Revenue $ 4,944 $ 9,573 $ 13,525 $ 9,465 -30.0% $ 13,534 43.0% Transfer from Other Funds $ 63,500 $ 97,000 $ 97,000 $ 127,535 31.5% $ 58,466 -54.2% Transfer from Reserves - - - - 0.0% - 0.0%
Total Revenue after Transfers $ 68,444 $ 106,573 $ 110,525 $ 137,000 1.5% $ 72,000 -11.2% Expenditures
Operating & Maintenance 22,961 22,000 22,000 87,000 295.5% 22,000 -74.7% Transfers to CIP - - - - 0.0% - 0.0%
Transfer to Reserve - - 50,000 50,000 0.0% 50,000 0.0%
Operating Expenditures plus
Transfers Total: $ 22,961 $ 22,000 $ 72,000 $ 137,000 90.3% $ 72,000 -47.4% Projected Fund Balance
Balance, beginning of FY $ 241,229 $ 286,711 $ 371,284 $ 409,809 10.4% $ 409,809 0.0% Net Change in Fund Balance $ 45,482 $ 84,573 $ 38,525 0 -100.0% $ - 0.0% Ending Fund Balance $ 286,711 $ 371,284 $ 409,809 $ 409,809 0.0% $ 409,809 0.0% Less: Transfers from Reserves $ - $ - $ - $ - 0.0% $ - 0.0% Final Ending Fund Balance $ 286,711 $ 371,284 $ 409,809 $ 409,809 0.0% $ 409,809 0.0% 2021-22 2022-23 2023-24 2024-25 % Change 2024-25 % Change 029 - Transportation Planning Fund Actual Actual Estimate Originally
Adopted Budget
from 23-24
Estimate
Proposed
Budget
from 24-25
Original
Budget
Revenues
Use of Money and Property $ (94) $ 385 $ 311 $ 306 -1.5% $ 300 -2.0% Revenue from Other Agencies 7,300 14,290 28,468 45,000 58.1% 45,000 0.0% Total Operating Revenue $ 7,206 $ 14,675 $ 28,778 $ 45,306 57.4% 45,300 0.0% Transfers from Other Funds - - - - 0.0% - 0.0%
Total Revenue plus Transfers $ 7,206 $ 14,675 $ 28,778 $ 45,306 57.4% $ 45,300 0.0% Expenditures
Operating & Maintenance 7,300 14,290 28,468 45,000 58.1% 45,000 0.0% Operating Expenditures Total: $ 7,300 $ 14,290 $ 28,468 $ 45,000 58.1% $ 45,000 0.0% Projected Fund Balance
Balance, beginning of FY $ (103,160) $ (103,254) $ (102,870) $ (102,559) -0.3% $ (102,559) 0.0% Net Change in Fund Balance $ (94) $ 385 $ 311 $ 306 -1.5% $ 300 -2.0% Ending Fund Balance $ (103,254) $ (102,870) $ (102,559) $ (102,253) -0.3% $ (102,259) 0.0%
Special Revenue Funds Summary with Fund Balance Analysis 2021-22 2022-23 2023-24 2024-25 % Change 2024-25 % Change 031 - Measure A Fund
Actual Actual Estimate
Originally
Adopted Budget
from 23-24
Estimate
Proposed
Budget
from 24-25
Original
Budget
Revenues
Use of Money and Property $ (3,052) $ 12,266 $ 22,227 $ 7,000 0.0% 15,000 0.0% Revenue from Other Agencies 480,987 486,098 416,868 455,937 9.4% 440,450 -3.4% Other Revenue 0 - - - 0.0% - 0.0%
Total Operating Revenue $ 477,935 $ 498,364 $ 439,095 $ 462,937 5.4% 455,450 -1.6% Transfer from Reserves - - - - 0.0% 558,402 0.0%
Total Revenue after Transfers $ 477,935 $ 498,364 $ 439,095 $ 462,937 5.4% 1,013,852 -1.6% Expenditures
Transfer to Other Funds - Operating 63,500 97,000 97,000 97,000 0.0% 30,000 -69.1% Transfer for CIP 244,545 419,119 422,746 360,000 -14.8% 983,852 173.3% Total Expenditures: $ 308,045 $ 516,119 $ 519,746 $ 457,000 -12.1% $ 1,013,852 121.8% Projected Fund Balance
Balance, beginning of FY $ 715,759 $ 885,649 $ 867,894 $ 787,244 -9.3% $ 787,244 0.0% Net Change in Fund Balance $ 169,890 $ (17,755) $ (80,650) $ 5,937 -107.4% $ - 100.0% Ending Fund Balance $ 885,649 $ 867,894 $ 787,244 $ 793,181 0.8% $ 787,244 -0.7% Less: Transfers from Reserves $ - $ - $ - $ - 100.0% $ (558,402) -100.0% Final Ending Fund Balance $ 885,649 $ 867,894 $ 787,244 $ 793,181 0.8% $ 228,842 -71.1% 2021-22 2022-23 2023-24 2024-25 % Change 2024-25 % Change 032 - American Rescue Plan Act
Fund Actual Actual Estimate
Originally
Adopted Budget
from 23-24
Estimate
Proposed
Budget
from 24-25
Original
Budget
Revenues
Use of Money and Property $ (2,261) $ 12,500 $ 17,862 $ - -100.0% $ - 0.0% Revenue from Other Agencies $ - $ 1,227,948 $ 552,206 $ - 0.0% $ 675,743 0.0% Total Operating Revenue $ (2,261) $ 1,240,448 $ 570,068 $ - -100.0% 675,743 0.0% Transfer from Reserves - - - - 0.0% - 0.0%
Total Revenue after Transfers $ (2,261) $ 1,240,448 $ 570,068 $ - -100.0% 675,743 0.0% Expenditures
Transfers to CIP $ - $ 201,694 $ 552,206 $ - 100.0% $ 675,743 0.0% Total Expenditures: $ - $ 201,694 $ 552,206 $ - 100.0% $ 675,743 0.0% Projected Fund Balance
Balance, beginning of FY $ - $ (2,261) $ 1,036,493 $ 1,054,355 1.7% $ 1,054,355 0.0% Net Change in Fund Balance $ (2,261) $ 1,038,754 $ 17,862 $ - -100.0% $ - 100.0% Ending Fund Balance $ (2,261) $ 1,036,493 $ 1,054,355 $ 1,054,355 0.0% $ 1,054,355 0.0% Less: Transfers from Reserves -$ -$ $ - $ - 0.0% $ - 0.0% Final Ending Fund Balance $ (2,261) $ 1,036,493 $ 1,054,355 $ 1,054,355 0.0% $ 1,054,355 0.0%
2021-22
Actual
2022-23
Actual
2023-24
Amended
Budget
2023-24
Estimate
2024-25
Adopted Budget
% Change
from 23-24
Estimate
2024-25
Proposed
Amendments
% Change
from 24-25
Adopted
General Fund 11,024,584 11,528,420 15,765,715 11,581,963 11,987,307 3.5% 16,462,755 37.3% Enterprise Funds:
005 Wastewater Fund 1,257,898 1,263,995 2,411,084 2,368,449 2,385,317 0.7% 2,453,880 2.9% Wastewater Capital Fund - - 315,000 255,000 315,000 23.5% 315,000 0.0% Water Fund 2,637,962 2,616,013 4,067,947 2,635,909 2,705,483 2.6% 3,228,090 19.3% Water Capital Fund 15,190 - 385,000 22,785 285,000 100.0% 425,000 49.1% Total Enterprise Funds: 3,911,050 3,880,008 7,179,031 5,282,143 5,690,800 7.7% 6,421,970 12.8% Special Revenue Funds:
Housing Fund (1,697) 6,569 5,800 4,277 5,800 35.6% 1,300 -77.6% Traffic Mitigation Fund (29) 572 400 873 400 -54.2% 875 118.8% Gas Tax Fund 313,163 324,968 885,175 346,068 358,239 3.5% 872,416 143.5% Local Transportation Fund 68,444 106,573 147,000 110,525 137,000 24.0% 72,000 -47.4% Transportation Planning 7,206 14,675 45,300 28,778 45,306 57.4% 45,300 0.0% Measure A 477,935 498,364 1,319,805 439,095 462,937 5.4% 1,013,852 119.0% American Rescue Plan Act (2,261) 1,240,448 1,240,448 570,068 - -100.0% 675,743 #DIV/0! Total Special Revenue: 862,760 2,192,169 3,643,928 1,499,684 1,009,682 -32.7% 2,681,486 165.6% Grand Total: $ 15,798,393 $ 17,600,597 $ 26,588,674 $ 18,363,789 $ 18,687,789 1.8% $ 25,566,211 36.8%
REVENUE BY FUND
Fiscal Years 2023-24 and 2024-25
006
020
029
032
031
021
023
024
025
027
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
2021-22 Actual 2022-23 Est 2023-24 2024-25
Revenue by Fund
General Fund Enterprise Funds Special Revenue Funds
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year End
Estimate
2024-25
Adopted Budget
2024-25
Proposed
Amendments
Fund: 001 - GENERAL FUND
-
TAXES
001-41005 Property Taxes - Secured 1,690,635 1,824,347 1,821,551 1,829,705 1,859,335 1,871,163 001-41010 Property Taxes - Unsecured 60,581 62,558 67,696 74,848 69,112 74,264 001-41015 Homeowners Exemptions 6,746 6,590 6,590 6,304 6,590 6,590 001-41020 Franchise Fees 356,836 377,541 434,500 395,274 434,500 415,038 001-41025 Sales Tax 3,286,448 3,615,000 3,505,488 3,575,026 3,540,543 3,610,776 001-41035 Transient Occupancy Tax 4,292,382 4,220,959 3,800,000 3,899,430 3,800,000 3,800,000 001-41040 Property Transfer Tax 67,863 24,788 42,611 24,581 43,463 25,000 Taxes Total: 9,761,490 10,131,782 9,678,436 9,805,168 9,753,543 9,802,831
FEES AND PERMITS
001-42010 Zoning Clearance 1,530 1,710 1,125 1,620 1,125 1,125 001-42015 Small Permits 17,625 14,805 9,000 9,850 9,000 9,000 Fees and Permits Total: 19,155 16,515 10,125 11,470 10,125 10,125
REVENUE FROM OTHER AGENCIES
001-43005 Motor Vehicle in Lieu Tax 6,279 5,279 4,500 6,361 4,500 5,980 001-43010 MV License Fee Compensation 556,407 593,334 617,957 618,807 630,873 638,733 001-43015 COPS Grant 161,285 165,271 165,991 186,159 169,311 169,311 001-43040 Beverage Container Grant 5,000 5,000 5,000 500 5,000 5,000 001-43055 OTS Grant 37,883 - - - - -
Revenue from Other Agencies Total: 766,853 768,884 793,448 811,827 809,684 819,024
CHARGES FOR CURRENT SERVICES
001-44005 Buellton Recreation Program 197,760 173,743 150,000 163,244 150,000 160,000 001-44010 Recreation Program 50/50 13,785 10,785 3,500 6,077 3,500 3,500 001-44015 Buellton Rec Program Trips 3,615 3,377 3,500 2,650 3,500 2,650 001-44020 Park Reservation Fees 12,210 12,210 4,800 12,447 4,800 12,210 001-44025 Special Event Fee/Temp Use 1,585 1,685 1,585 1,630 1,585 1,585 001-44035 Cost Reimbursement 142,964 91,396 184,885 100,121 - - 001-44045 Lease Revenue - Principal 94,287 152,071 148,320 149,611 148,320 120,226 001-44250 Miscellaneous 20,226 15,316 8,950 32,355 8,950 17,500 Charges for Current Services Total: 486,431 460,583 505,540 468,134 320,655 317,671
FINES AND PENALTIES
001-45005 Criminal Fines & Penalties 1,490 621 300 311 300 300 001-45010 Fines & Fees 10,599 7,833 5,000 6,822 5,000 5,000 001-49532 Code Enforcement Fines - 800 - - -
Fines and Penalties Total: 12,089 9,254 5,300 7,133 5,300 5,300
USE OF MONEY AND PROPERTY
001-44105 Interest (88,578) 146,567 78,000 472,841 78,000 470,000 001-49010 Rent (3,735) (5,166) 5,000 5,389 5,000 5,000
Use of Money and Property Total: (92,313) 141,402 83,000 478,230 83,000 475,000 10,953,705 11,528,420 11,075,849 11,581,963 10,982,307 11,429,951
OTHER FINANCING SOURCECS
001-44040 Transfer from Reserves (CIP) - - 4,689,866 1,005,000 5,032,804 001-49737 Capital Lease Proceeds 70,879 - -
11,024,584 11,528,420 15,765,715 11,581,963 11,987,307 16,462,755 Fiscal Years 2023-24 and 2024-25
SCHEDULE OF REVENUE BY CATEGORY
TOTAL FUNDING SOURCES (REVENUE):
GENERAL FUND OPERATING REVENUE:
ENTERPRISE FUNDS
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year End
Estimate
2024-25
Adopted Budget
2024-25
Proposed
Amendments
Fund: 005 - WASTEWATER FUND
CHARGES FOR SERVICES
005-44110 Sales 1,258,394 1,227,030 1,207,000 1,199,039 1,207,000 1,207,000 005-44120 Set-Up Fees 805 700 650 525 650 650
005-44125 Late Charges 4,939 10,505 5,000 8,752 5,000 5,000 Charges for Services Total : 1,264,138 1,238,235 1,212,650 1,208,316 1,212,650 1,212,650
USE OF MONEY AND PROPERTY
005-44105 Interest (7,229) 25,760 25,000 30,989 25,000 30,000 005-44126 Gain (Loss) on Capital Assets - - - - -
Use of Money and Property Total : (7,229) 25,760 25,000 30,989 25,000 30,000 1,256,908 1,263,995 1,237,650 1,239,305 1,237,650 1,242,650
OTHER REVENUE
005-44250 Miscellaneous 383 - - - - -
005-49649 Insurance Refund - Gen Liab 607 - - - - -
Other Revenue Total: 989 - - - - -
TRANSFERS
005-49652 Transfer from Reserves - - 1,173,434 1,129,145 1,147,667 1,211,230 1,257,898 1,263,995 2,411,084 2,368,449 2,385,317 2,453,880 Fund: 006 - WASTEWATER CAPITAL FUND
USE OF MONEY AND PROPERTY
006-44105 Interest - - - - - -
Use of Money and Property Total : - - - - - -
CAPITAL IMPACT FEES
006-44115 Connection Fees - - - 59,536 - -
Capital Impact Fees Total : - - - 59,536 - -
- - - 59,536 - -
TRANSFERS FROM RESERVES
006-49652 Transfer in from Reserves - - - - - -
TRANSFERS IN FROM OTHER FUNDS
006-49729 Transfer from Sewer Fund - - 315,000 195,464 315,000 315,000 - - 315,000 255,000 315,000 315,000
WASTEWATER CAPITAL REVENUE:
WASTEWATER OPERATING REVENUE:
SCHEDULE OF REVENUE BY CATEGORY
Fiscal Years 2023-24 and 2024-25
REVENUE TOTAL PLUS TRANSFERS:
REVENUE TOTAL PLUS TRANSFERS:
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year End
Estimate
2024-25
Adopted Budget
2024-25
Proposed
Amendments
Fund: 020 - WATER FUND
CHARGES FOR SERVICES
020-44120 Set-Up Fees 805 700 650 525 650 650
020-44125 Late Charges 7,221 14,459 5,000 8,752 5,000 5,000 020-44210 Bulk Water 10,457 8,997 8,500 27,402 8,500 8,500 020-44215 Sales 2,629,289 2,525,245 2,430,900 2,467,288 2,430,900 2,430,900 020-44220 Meter Service Installation 1,898 - 1,152 - -
020-44240 Service Reinstatement Fee 53 180 20 100 20 20 Charges for Services Total : 2,649,723 2,549,581 2,445,070 2,505,219 2,445,070 2,445,070
USE OF MONEY AND PROPERTY
020-44105 Interest (16,654) 64,480 50,000 126,894 51,000 125,000 Use of Money and Property Total : (16,654) 64,480 50,000 126,894 51,000 125,000 Fund: 020 - WATER FUND (continued)
OTHER REVENUE
020-44250 Miscellaneous 2,736 252 146 - -
020-49657 Insurance Refund - Gen Liability 607 - - -
020-49656 Hydrant Permits 1,550 1,700 1,600 3,650 1,600 1,600 Other Revenue Total: 4,893 1,952 1,600 3,796 1,600 1,600 2,637,962 2,616,013 2,496,670 2,635,909 2,497,670 2,571,670
TRANSFERS FROM RESERVES
020-49661 Transfer from Reserves - - 1,571,277 - 207,813 656,420 2,637,962 2,616,013 4,067,947 2,635,909 2,705,483 3,228,090 Fund: 021 - WATER CAPITAL FUND
USE OF MONEY AND PROPERTY
021-44105 Interest - - - - - -
Use of Money and Property Total: - - - - - -
CAPITAL IMPACT FEES
021-44115 Connection Fees 15,190 - - 22,785 - -
Capital Impact Fees Total: 15,190 - - 22,785 - -
15,190 - - 22,785 - -
TRANSFERS FROM RESERVES
021-49652 Transfer in from Reserves - - - - - -
TRANSFERS FROM OTHER FUNDS
021-49732 Transfer in from Water Fund - - 385,000 - 285,000 425,000 15,190 - 385,000 22,785 285,000 425,000
WATER OPERATING REVENUE:
WATER CAPITAL REVENUE:
REVENUE TOTAL PLUS TRANSFERS:
SCHEDULE OF REVENUE BY CATEGORY
Fiscal Years 2023-24 and 2024-25
REVENUE TOTAL PLUS TRANSFERS:
SPECIAL REVENUE FUNDS
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year End
Estimate
2024-25
Adopted Budget
2024-25
Proposed
Amendments
Fund: 023 - HOUSING FUND
USE OF MONEY AND PROPERTY
023-44105 Interest (2,115) 6,323 5,800 3,949 5,800 1,300 Use of Money and Property Total: (2,115) 6,323 5,800 3,949 5,800 1,300
OTHER REVENUE
023-44310 Housing Fees 418 246 - 328 - -
Other Revenue Total: 418 246 - 328 - -
(1,697) 6,569 5,800 4,277 5,800 1,300
Fund: 024 - TRAFFIC MITIGATION FUND
USE OF MONEY AND PROPERTY
024-44105 Interest (134) 467 400 873 400 875
Use of Money and Property Total: (134) 467 400 873 400 875
OTHER REVENUE
024-47010 Traffic Mitigation Fees 105 105 - - - -
Other Revenue Total: 105 105 - - - -
(29) 572 400 873 400 875
Fund: 025 - GAS TAX FUND
USE OF MONEY AND PROPERTY
025-44105 Interest (1,519) 5,677 6,000 11,620 6,000 11,000 Use of Money and Property Total: (1,519) 5,677 6,000 11,620 6,000 11,000
REVENUE FROM OTHER AGENCIES
025-47110 Surface Transportation Program 75,599 71,260 70,000 68,937 70,000 70,000 025-47115 Traffic Congestion Relief - - - - - -
025-47116 SB1 - Local Streets & Roads 108,166 114,935 127,309 123,300 129,855 131,801 025-47120 Gas Tax 2105 30,038 29,316 33,794 31,351 34,470 31,972 025-47125 Gas Tax 2106 20,149 19,854 21,978 20,701 22,418 21,023 025-47130 Gas Tax 2107 35,893 39,953 40,591 42,821 41,403 43,695 025-47135 Gas Tax 2107.5 2,000 2,000 2,000 2,000 2,040 2,000 025-47140 Gas Tax 2103/R & T 7360 42,836 41,973 51,033 45,338 52,054 45,732 Revenue from Other Agencies Total: 314,682 319,291 346,705 334,448 352,239 346,223
OTHER REVENUE
025-44035 Cost Reimbursement - - - - - -
Other Revenue Total: - - - - - -
313,163 324,968 352,705 346,068 358,239 357,223
TRANSFERS FROM RESERVES
025-44040 Transfer in from Reserves - - 532,470 - - 515,193 REVENUE TOTAL PLUS TRANSFERS: 313,163 324,968 885,175 346,068 358,239 872,416
SCHEDULE OF REVENUE BY CATEGORY
HOUSING REVENUE TOTAL:
TRAFFIC MITIGATION REVENUE TOTAL:
GAS TAX OPERATING REVENUE TOTAL:
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year End
Estimate
2024-25
Adopted Budget
2024-25
Proposed
Amendments
Fund: 027 - LOCAL TRANSPORTATION FUND
USE OF MONEY AND PROPERTY
027-44105 Interest (825) 4,012 3,800 8,440 3,800 8,000
Use of Money and Property Total: (825) 4,012 3,800 8,440 3,800 8,000
REVENUE FROM OTHER AGENCIES
027-47310 LTF - Bikeways 5,769 5,561 5,554 5,085 5,665 5,534 Revenue from Other Agencies Total: 5,769 5,561 5,554 5,085 5,665 5,534
OTHER REVENUE
027-44250 Miscellaneous - - - - - -
Other Revenue Total: - - - - - -
4,944 9,573 9,354 13,525 9,465 13,534
TRANSFERS FROM RESERVES
027-47311 Transfer from Reserves - - - - - -
TRANSFERS FROM OTHER FUNDS
027-47415 Transfer from General Fund - 40,646 - 30,535 28,466 027-49690 Transfer from Measure A 63,500 97,000 97,000 97,000 97,000 30,000 Transfers Total : 63,500 97,000 137,646 97,000 127,535 58,466 68,444 106,573 147,000 110,525 137,000 72,000
Fund: 029 - TRANSPORTATION PLANNING FUND
USE OF MONEY AND PROPERTY
029-44105 Interest (94) 385 300 311 306 300
Use of Money and Property Total: (94) 385 300 311 306 300
REVENUE FROM OTHER AGENCIES
029-47410 STA Funding 7,300 14,290 45,000 28,468 45,000 45,000 Revenue from Other Agencies Total: 7,300 14,290 45,000 28,468 45,000 45,000 7,206 14,675 45,300 28,778 45,306 45,300
TRANSFERS FROM OTHER FUNDS
029-47415 Transfer from General Fund - - - - - -
7,206 14,675 45,300 28,778 45,306 45,300
Fund: 031 - MEASURE A FUND
USE OF MONEY AND PROPERTY
031-44105 Interest (3,052) 12,266 7,000 22,227 7,000 15,000 Use of Money and Property Total: (3,052) 12,266 7,000 22,227 7,000 15,000
REVENUE FROM OTHER AGENCIES
031-47510 Measure A 480,987 486,098 444,911 416,868 455,937 440,450 Revenue from Other Agencies Total: 480,987 486,098 444,911 416,868 455,937 440,450
OTHER REVENUE
031-44035 Cost Reimbursement - - - - - -
Other Revenue Total: - - - - - -
477,935 498,364 451,911 439,095 462,937 455,450
TRANSFERS FROM RESERVES
031-49736 Transfer from Reserves - - 867,894 - - 558,402 477,935 498,364 1,319,805 439,095 462,937 1,013,852
Fund: 032- AMERICAN RESCUE PLAN ACT (ARPA) FUND
USE OF MONEY AND PROPERTY
032-44105 Interest (2,261) 12,500 12,500 17,862 - -
Use of Money and Property Total: (2,261) 12,500 12,500 17,862 - -
REVENUE FROM OTHER AGENCIES
032-43060 ARPA Funding - 1,227,948 1,227,948 552,206 - 675,743 Revenue from Other Agencies Total: - 1,227,948 1,227,948 552,206 - 675,743 (2,261) 1,240,448 1,240,448 570,068 - 675,743
SCHEDULE OF REVENUE BY CATEGORY
Fiscal Years 2023-24 and 2024-25
LTF OPERATING REVENUE TOTAL:
OPERATING REVENUE TOTAL:
REVENUE TOTAL PLUS TRANSFERS:
OPERATING REVENUE TOTAL:
OPERATING REVENUE TOTAL:
REVENUE TOTAL PLUS TRANSFERS:
REVENUE TOTAL PLUS TRANSFERS:
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year End
Estimate
2024-25
Adopted Budget
2024-25
Proposed
Amendments
TOTAL GENERAL FUND REVENUES 11,024,584 11,528,420 15,765,715 11,581,963 11,987,307 16,462,755 TOTAL ENTERPRISE REVENUES 3,911,050 3,880,008 7,179,031 5,282,143 5,690,800 6,421,970 TOTAL SPECIAL REVENUES 862,760 2,192,169 3,643,928 1,499,684 1,009,682 2,681,486 GRAND TOTAL 15,798,393 17,600,597 26,588,674 18,363,789 18,687,789 25,566,211 2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year End
Estimate
2024-25
Adopted Budget
2024-25
Proposed
Amendments
9,761,490 10,131,782 9,678,436 9,805,168 9,753,543 9,802,831 19,155 16,515 10,125 11,470 10,125 10,125
Revenue from Other Agencies 1,575,591 2,822,073 2,863,566 2,148,901 1,668,525 2,331,974 Charges for Current Services 4,400,291 4,248,399 4,163,260 4,181,669 3,978,375 3,975,391 Fines and Penalties 12,089 9,254 5,300 7,133 5,300 5,300 Use of Money and Property (126,197) 273,270.71 193,800 701,396 182,306 666,475 Capital Impact Fees 15,190 - - 82,321 - -
Other Revenue 6,405 2,303 1,600 4,124 1,600 1,600
Transfer from Other Funds 63,500 97,000 837,646 292,464 727,535 798,466 Transfer from Reserves 70,879 - 8,834,941 1,129,145 2,360,480 7,974,049 Total: $ 15,798,393 $ 17,600,597 $ 26,588,674 $ 18,363,789 $ 18,687,789 $ 25,566,211
REVENUE BY CATEGORY - ALL FUNDS
Fiscal Years 2023-24 and 2024-25
SCHEDULE OF REVENUE BY CATEGORY
REVENUE SUMMARY
Taxes
Fees and Permits
Category
(1,000)
-
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
Taxes Fees and
Permits
Revenue
from Other
Agencies
Charges for
Current
Services
Fines and
Penalties
Use of
Money and
Property
Capital
Impact Fees
Other
Revenue
Transfer
from Other
Funds
Transfer
from
Reserves
Thousands
REVENUE BY CATEGORY
2021-22
Actual
2022-23
Actual
2023-24 Year End Estimate 2024-25
Adopted Budget
2024-25 Proposed Amendments
2021-22
Actual
2022-23
Actual
2023-24
Amended
Budget
2023-24
Estimate
2024-25
Adopted
Budget
% Change
from 23-24
Estimate
2024-25
Proposed
Amendments
% Change
from 24-25
Adopted
Employee Services 2,940,579 2,525,942 3,416,761 3,323,980 3,440,400 4% 3,665,251 6.1% Operating & Maintenance 8,493,234 10,003,736 8,798,081 9,590,091 9,685,278 1% 10,141,620 4.5% Minor Capital 92,022 27,462 189,502 140,936 154,296 9% 284,696 45.8% Capital Outlay 1,462,075 782,812 11,831,022 2,095,523 2,315,000 10% 10,127,580 77.1% Transfer to Other Funds 63,500 97,000 2,338,061 1,299,365 1,077,535 -17% 1,347,589 20.0% Grand Total: 13,051,410 13,436,952 26,573,427 16,449,894 16,672,509 1% 25,566,736 34.8% Expenditures by Category (All Funds)
Fiscal Years 2023-24 and 2024-25
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
Employee Services Operating &
Maintenance
Minor Capital Capital Outlay Transfer to Other Funds
Expenditures by Category
2021-22
Actual
2022-23
Actual
2023-24 Amended Budget
2023-24
Estimate
2024-25 Adopted Budget 2024-25 Proposed Amendments
BIENNIAL BUDGET 2023-24 AND 2024-25
Fund
001 148,215 161,238 165,594 179,420 8.3% 196,177 9.3%
001 286,278 312,944 350,455 350,556 0.0% 363,285 3.6%
001 129,324 139,688 158,959 211,477 33.0% 239,528 13.3% 001 154,187 140,635 165,000 206,000 24.8% 206,000 0.0%
001 2,094,636 2,821,811 2,223,003 2,319,268 4.3% 8,017,620 245.7% 001 209,702 210,169 247,924 249,645 0.7% 298,034 19.4%
001 2,656,349 2,642,118 3,000,540 2,860,558 -4.7% 3,143,051 9.9% 001 200,517 202,269 201,786 207,266 2.7% 208,376 0.5%
001 664,925 657,911 621,289 762,224 22.7% 797,111 4.6%
001 53,201 42,820 70,000 50,000 -28.6% 73,500 47.0%
001 154,377 175,627 191,468 280,700 46.6% 425,700 51.7% 001 463,630 513,693 541,406 580,700 7.3% 584,000 0.6%
001 116,229 130,877 149,378 187,300 25.4% 187,950 0.3%
001 - - - - 0.0% - 0.0%
001 684,341 794,227 878,314 895,996 2.0% 846,009 -5.6%
001 687,769 607,692 678,144 776,599 14.5% 876,413 12.9% 8,703,681 9,553,718 9,643,262 10,117,709 4.9% 16,462,755 62.7% [1] 001 (980,841) (338,732) (800,889) (1,005,000) 25.5% (6,568,446) 553.6% 7,722,840 9,214,987 8,842,373 9,112,709 3.1% 9,894,309 8.6% Fund
005 1,253,917 1,334,521 2,368,449 2,385,317 0.7% 2,453,880 2.9% 006 9,973 (143,541) 255,000 315,000 23.5% 315,000 0.0%
020 2,354,089 1,726,213 2,761,583 2,705,483 -2.0% 3,228,090 19.3% 021 24,898 60,933 78,302 285,000 264.0% 425,000 49.1%
3,642,876 2,978,126 5,463,334 5,690,800 4.2% 6,421,970 12.8% [2] 006 - - (195,464) (315,000) 61.2% (315,000) 0.0%
[2] 006 - - (240,000) (550,000) 129.2% (550,000) 0.0%
1,263,890 1,190,981 2,187,986 1,835,317 -16.1% 1,903,880 3.7% [3] 021 - (285,000) 100.0% (425,000) 49.1%
[3] 021 - - (3,302) (300,000) 8986.3% (599,123) 99.7%
2,378,987 1,787,146 2,836,583 2,405,483 -15.2% 2,628,967 9.3% Fund
023 - - - 3,000 100.0% 3,000 0.0%
025 366,545 151,005 170,879 222,000 29.9% 872,416 293.0% 027 22,961 22,000 72,000 137,000 90.3% 72,000 -47.4%
029 7,300 14,290 28,468 45,000 58.1% 45,000 0.0%
031 308,045 516,119 519,746 457,000 -12.1% 1,013,852 121.8% 032 - 201,694 552,206 - -100.0% 675,743 100.0%
704,852 905,108 1,343,298 864,000 -35.7% 2,682,011 210.4% [4] 025 - (24,962) (76,380) (100,000) 30.9% (750,416) 650.4% 366,545 126,044 94,499 122,000 29.1% 122,000 0.0%
[5] 027 - - - - 0.0% - 0.0%
22,961 22,000 72,000 137,000 90.3% 72,000 -47.4%
[6] 031 (244,545) (419,119) (422,746) (360,000) -14.8% (983,852) 173.3% (244,545) (217,425) 129,460 97,000 -25.1% 30,000 -69.1% [7] 032 - (201,694) (552,206) - -100.0% (675,743) 100.0% - (201,694) (552,206) - -100.0% - 100.0%
13,051,410 13,436,952 16,449,894 16,672,509 1.4% 25,566,736 53.3% LESS: Transfer for CIP
ARPA Fund Operating Expenditures:
ALL FUNDS TOTAL
SPECIAL REVENUE FUNDS OPERATING EXPENDITURE ANALYSIS:
Measure A Fund Operating Expenditures:
LESS: Reserve Transfer for CIP
LESS: Reserve Transfer for CIP
Gas Tax Fund Operating Expenditures:
2024-25
Proposed
Amendments
2024-25
Adopted
Budget
Description
ENTERPRISE FUNDS
401 - CITY COUNCIL
510 - LEISURE SERVICES - LIBRARY
511 - RECREATION
550 - PW - STREET LIGHTS
402 - CITY MANAGER
403 - CITY CLERK/HUMAN RESOURCES
404 - CITY ATTORNEY
410 - NON-DEPARTMENTAL [1]
420 - FINANCE
501 - PUBLIC SAFETY - POLICE/FIRE
701 - WASTEWATER OPERATING [2]
702 - WASTEWATER CAPITAL [2]
FOOTNOTES:
2022-23
Actual
2023-24 YearEnd Estimate
2024-25
Adopted
Budget
LESS: Reserve Transfer for CIP
2021-22
Actual
Description
2021-22
Actual
LESS: Reserve Transfer for CIP
General Fund Operating Expenditures:
LESS: Reserve Transfer for CIP
Sewer Fund Operating Expenditures:
LESS: Reserve Transfer for CIP
Water Fund Operating Expenditures:
ENTERPRISE FUNDS TOTAL:
FOOTNOTES:
EXPENDITURE SUMMARY ALL - FUNDS
2021-22
Actual
2022-23
Actual
2023-24 YearEnd Estimate
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
Description
GENERAL FUND
551 - STORM WATER [1]
LTF Fund Operating Expenditures:
580 - HOUSING
SPECIAL REVENUE FUNDS TOTAL:
601 - WATER [3]
602 - WATER CAPITAL [3]
ENTERPRISE FUNDS OPERATING EXPENDITURE ANALYSIS:
557 - TRANSPORTATION PLANNING
567 - AMERICAN RESCUE PLAN ACT [7]
FOOTNOTES:
LESS: Reserve Transfer to Capital
LESS: Reserve Transfer to Capital
560 - MEASURE A [6]
559 - LOCAL TRANSPORTATION FUND [5]
553 - 557 GAS TAX [4]
SPECIAL REVENUE FUNDS
% Change
from 24-25
Adopted
% Change
from 23-24
Estimate
% Change
from 24-25
Adopted
% Change
from 23-24
Estimate
% Change
from 24-25
Adopted
2024-25
Proposed
Amendments
% Change
from 23-24
Estimate
GENERAL FUND OPERATING EXPENDITURE ANALYSIS:
552 - PW - PARKS
556 - PW - LANDSCAPE MAINTENANCE
557 - PW - ENGINEERING
558 - PW - GENERAL
565 - PLANNING
GENERAL FUND TOTAL:
2022-23
Actual
2023-24 YearEnd Estimate
DEPARTMENT: 401/CITY COUNCIL
Mid-Cycle Budget Amendments to FY 2024-25
DEPARTMENT SUMMARY
2021-22
Actual
2022-23
Actual
2023-24
Amended
Budget
2023-24
Year-End
Estimate
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
$ 118,199 $ 125,820 $ 144,289 $ 138,980 $ 144,534 $ 148,415 $ 29,743 $ 35,316 33,870$ $ 26,613 $ 34,886 $ 44,762
$ 273 $ 102 -$ -$ -$ $ 3,000
$ 148,215 $ 161,238 $ 178,159 $ 165,594 $ 179,420 $ 196,177 FUND 001- GENERAL
Employee Services
Operating & Maintenance
Minor Capital
Department Total
$-
$50,000
$100,000
$150,000
$200,000
$250,000
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year-End Estimate
2024-25 Adopted
Budget
2024-25
Proposed
Amendments
City Council Expenditure Graph
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
Employee Services Operating & Maintenance Minor Capital City Council Expenditure by Category
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year-End Estimate
2024-25 Adopted Budget 2024-25
Proposed Amendments
City Council
Account: 001-401
Mid-Cycle Budget Amendments to FY 2024-25
2021-22
Actual
2022-23
Actual
2023-24
Amended
Budget
2023-24
Year-End
Estimate
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
54,261 60,421 67,297 63,204 63,176 70,062
26,400 28,980 34,200 34,200 34,200 34,200
4,500 4,275 4,500 4,500 4,500 4,500
1,396 1,429 2,141 1,674 1,478 1,578
44 44 794 47 794 794
12,569 11,007 14,170 13,825 19,291 14,235
2,833 3,435 2,000 1,997 2,289 12,512
12,734 12,923 15,105 15,551 15,105 6,430
3,420 3,270 4,041 3,938 3,661 4,059
42 37 41 44 41 44
EMPLOYEE SERVICES SUBTOTAL: 118,199 125,820 144,289 138,980 144,534 148,415 1,414 4,552 7,000 2,400 7,210 15,000
13,750 - - - - -
2,777 3,578 3,060 1,940 3,152 3,152
9,758 21,023 17,500 17,115 18,025 20,000
1,880 4,630 3,800 3,326 3,914 4,000
164 258 510 273 525 550
- 1,276 2,000 1,560 2,060 2,060
OPERATING & MAINTENANCE SUBTOTAL: 29,743 35,316 33,870 26,613 34,886 44,762 - - - - - -
273 102 - - - 3,000
MINOR CAPITAL SUBTOTAL: 273 102 - - - 3,000
148,215 161,238 178,159 165,594 179,420 196,177
[1] Cost of District 2 and 3 Election, Mayor at-large and 2 ballot measures. [2] Assumes all 4 City Council Members and Mayor attendance at conferences. [3] Purchase of laptop for potential new council members. 61130 Office Supplies
MINOR CAPITAL
72200 Office Furniture
72300 Computer Equipment
401 - CITY COUNCIL TOTAL:
67705 Telephone
60210 Computer Maintenance & Software
60710 Travel & Training
60900 Miscellaneous
60016 Voting District-Demographic Service
60013 Election Expense
50200 PERS Retirement
50300 Workers Compensation
50400 Medical Benefit
50410 Employer Paid DCP
50500 Group Life Ins Benefit
OPERATING & MAINTENANCE
50025 Council Car Allowance
50120 Employer SS/MC
50130 UI & Employee Training Tax
50020 Council Salaries
DEPARTMENT EXPENDITURES
EMPLOYEE SERVICES
50000 Salaries
[1]
[2]
[3]
FUND 001- GENERAL
Proposed Budget Amendments for FY 24-25
2023-24
Amended
Budget
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
1.00 1.00 1.00
4.00 4.00 4.00
0.40 0.40 0.40
5.40 5.40 5.40
Staff Salaries $ 67,297 $ 63,176 $ 70,062
Includes 40 percent of City Clerk Salary.
Council Salaries $ 34,200 $ 34,200 $ 34,200
Council Car Allowance $ 4,500 $ 4,500 $ 4,500
Includes individual councilmember car allowance totaling $75 per month.
Benefits:
Employer SS/MC 2,141$ 1,478$ $ 1,578
Federal law requires Medicare payments paid by both the City and employee.
UI & Employee Training Tax $ 794 $ 794 $ 794
PERS Retirement 14,170$ 19,291$ $ 14,235
Represents the allocation of Public Employees Retirement System (PERS) employer cost.
Workers Compensation 2,000$ 2,289$ $ 12,512
Reflects cost to provide worker's compensation coverage.
Medical Benefit 15,105$ 15,105$ $ 6,430
Employer Paid DCP 4,041$ 3,661$ $ 4,059
Group Life Insurance Benefit $ 41 $ 41 $ 44
Reflects annual life insurance cost as employee benefits.
Election Expense 7,000$ 7,210$ $ 15,000
Reflects anticipated costs related to the City election to be held in November 2022. 50130
Reflects the annual unemployment insurance coverage paid to the California Employment Development Department for the five council members and City Clerk. 50200
50300
50400
50410
Reflects the City's contribution towards the employee's deferred compensation program for the City Clerk.
50500
OPERATING AND MAINTENANCE
60013
Includes dental/vision insurance and health insurance paid per month by the City for the positions in this department.
50120
DEPARTMENT: 401/CITY COUNCIL
EXPENDITURE DETAIL NARRATIVE
EMPLOYEE SERVICES
Council Members (4)
City Clerk
Total:
50000
50020
50025
Mayor
Includes individual stipends totaling $550 per month per City Council member and $650 per month for the Mayor.
EXPENDITURE NARRATIVE (continued) DEPARTMENT: 401/CITY COUNCIL 2023-24
Amended
Budget
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
Computer Maintenance & Software 3,060$ 3,152$ $ 3,152
Reflects annual computer maintenance costs.
Travel & Training 17,500$ 18,025$ $ 20,000
Miscellaneous 3,800$ 3,914$ $ 4,000
Office Supplies $ 510 $ 525 $ 550
Reflects costs for department office supplies.
Telephone 2,000$ 2,000$ $ 2,060
Reflects cost of telephone services for the City Council.
Office Furniture -$ -$ $ -
Reflects acquisition of furniture for the City Council.
Computer Equipment -$ -$ $ 3,000
Reflects acquisition of laptop for the City Council.
72300
Reflects attendance at League of California Cities (LOCC) conferences, Channel Counties Division (LOCC) meetings, Council of Government meetings and miscellaneous seminars for the Mayor and Council Members.
60900
Provides for unexpected expenditures incurred during the year along with purchasing various supplies, materials, etc.
61130
MINOR CAPITAL
72200
67705
60710
60210
DEPARTMENT: 402/CITY MANAGER
Mid-Cycle Budget Amendments to FY 2024-25
DEPARTMENT SUMMARY
2021-22
Actual
2022-23
Actual
2023-24
Amended
Budget
2023-24
Year-End
Estimate
2024-25
Adopted
Budget
2024-25
Proposed
Amendment
s
$ 278,797 $ 303,085 335,490$ $ 339,873 342,760$ 349,989$ $ 6,993 $ 9,859 9,700$ $ 10,582 7,000$ 11,000$
$ 488 $ - 773$ $ - 796$ 2,296$
$ 286,278 $ 312,944 345,963$ $ 350,455 350,556$ 363,285$ Minor Capital
Department Total
FUND 001- GENERAL
Employee Services
Operating & Maintenance
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year-End Estimate
2024-25 Adopted
Budget
2024-25
Proposed
Amendments
City Manager Expenditure Graph
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
Employee Services Operating & Maintenance Minor Capital City Manager Expenditures by Category
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year-End Estimate
2024-25 Adopted Budget 2024-25
Proposed Amendments
City Manager
Account: 001-402
Mid-Cycle Budget Amendments to FY 2024-25
2021-22
Actual
2022-23
Actual
2023-24
Amended
Budget
2023-24
Year-End
Estimate
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
187,234 208,963 226,223 231,049 230,927 244,306
3,768 3,876 3,980 4,433 4,099 4,512
5,080 4,520 4,800 4,800 4,800 4,800
3,228 3,268 2,988 3,706 2,960 3,059
112 115 246 123 234 256
38,154 38,428 46,547 46,833 47,747 47,977
6,629 7,751 10,000 9,983 11,444 2,549
22,176 23,564 26,864 25,276 26,307 27,977
12,309 12,503 13,737 13,559 14,141 14,443
107 97 105 111 101 110
EMPLOYEE SERVICES SUBTOTAL: 278,797 303,085 335,490 339,873 342,760 349,989 - - 100 - 100 100
2,588 1,775 2,050 2,882 2,150 2,900
3,932 7,539 7,050 7,560 4,250 7,500
449 544 500 140 500 500
24 - - - - -
OPERATING & MAINTENANCE SUBTOTAL: 6,993 9,859 9,700 10,582 7,000 11,000 - - 773 - 796 796
488 - - - - 1,500
MINOR CAPITAL SUBTOTAL: 488 - 773 - 796 2,296
286,278 312,944 345,963 350,455 350,556 363,285
[1] Increase per City Manager Contract Amendment effective July 1, 2023. [2] Purchase of laptop.
72300 Computer Equipment
402 - CITY MANAGER TOTAL:
61130 Office Supplies
MINOR CAPITAL
72200 Office Furniture
60650 Membership & Publication
60710 Travel & Training
60900 Miscellaneous
60210 Computer Maintenance & Software
50200 PERS Retirement
50300 Workers Compensation
50400 Medical Benefit
50410 Employer Paid DCP
50500 Group Life Ins Benefit
OPERATING & MAINTENANCE
50025 Car Allowance
50120 Employer SS/MC
50130 UI & Employee Training Tax
50015 Assistant City Manager Pay
DEPARTMENT EXPENDITURES
EMPLOYEE SERVICES
50000 Salaries
[1]
[1]
[2]
FUND 001- GENERAL
Proposed Budget Amendments for FY 24-25
2023-24
Amended
Budget
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
1.00 1.00 1.00
0.10 - 0.10
1.10 1.00 1.10
Staff Salaries $ 226,223 $ 230,927 $ 244,306
Includes City Manager Salary.
Assistant City Manager Pay $ 3,980 $ 4,099 $ 4,512
Includes 3% of Department Director's salary as they shadow the City Manager.
Car Allowance $ 4,800 $ 4,800 $ 4,800
Includes car allowance for City Manager.
Benefits:
Employer SS/MC $ 2,988 $ 2,960 $ 3,059
Federal law requires Medicare payments paid by both the City and employee.
UI & Employee Training Tax $ 246 $ 234 $ 256
PERS Retirement $ 46,547 $ 47,747 $ 47,977
Represents the allocation of Public Employees Retirement System (PERS) employer cost.
Workers Compensation $ 10,000 $ 11,444 $ 2,549
Reflects cost to provide worker's compensation coverage.
Medical Benefit $ 26,864 $ 26,307 $ 27,977
Employer Paid DCP $ 13,737 $ 14,141 $ 14,443
Reflects the City's contribution towards the employee's deferred compensation program.
Group Life Insurance Benefit $ 105 101$ $ 110
Reflects annual life insurance cost as employee benefits.
Computer Maintenance & Software $ 100 100$ $ 100
Reflects annual computer maintenance costs.
50300
50400
Includes dental/vision insurance and medical insurance paid per month by the City for the City Manager.
50410
50500
OPERATING AND MAINTENANCE
60210
50200
DEPARTMENT: 402/CITY MANAGER
EXPENDITURE DETAIL NARRATIVE
EMPLOYEE SERVICES
City Manager
50000
50025
50120
50130
Reflects the annual unemployment insurance coverage paid to the California Employment Development Department for the City Manager.
50015
Administrative Assistant
Total:
EXPENDITURE NARRATIVE (continued) DEPARTMENT: 402/CITY MANAGER 2023-24
Amended
Budget
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
Membership & Publication $ 2,050 2,150$ $ 2,900
Travel & Training $ 7,050 4,250$ $ 7,500
Miscellaneous $ 500 500$ $ 500
Office Supplies $ - $ - $ -
Reflects costs for department office supplies.
Office Furniture $ 773 796$ $ 796
Reflects acquisition of furniture for the City Manager.
Computer Equipment $ - $ - $ 1,500
Reflects acquisition of laptop or computer for the City Manager.
Provides for unexpected expenditures incurred during the year along with purchasing various supplies, materials, etc.
61130
MINOR CAPITAL
72200
72300
60900
60650
Includes membership to California City Management Foundation, International City/County Management, CA Association for Local Economic Development, and subscription to Pacific Coast Business Times.
60710
Reflects attendance at League of California Cities (LOCC) conferences, Channel Counties Division (LOCC) meetings, City Manager's Luncheons and miscellaneous meetings and training seminars for the City Manager.
FUND 001- GENERAL DEPARTMENT: 403/CITY CLERK AND HUMAN RESOURCES Mid-Cycle Budget Amendments to FY 2024-25
DEPARTMENT SUMMARY
2021-22
Actual
2022-23
Actual
2023-24
Amended
Budget
2023-24
Year-End
Estimate
2024-25
Adopted
Budget
2024-25
Proposed
Amendment
s
$ 118,927 $ 135,037 143,028$ $ 140,950 135,229$ 158,429$ $ 10,398 $ 4,652 15,775$ $ 17,486 76,248$ 78,599$
-$ -$ 1,500$ $ 524 -$ 2,500$
Department Total $ 129,324 $ 139,688 160,303$ $ 158,959 211,477$ 239,528$ Employee Services
Operating & Maintenance
Minor Capital
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year-End Estimate
2024-25 Adopted
Budget
2024-25
Proposed
Amendments
CIty Clerk/HR Expenditure Graph
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
Employee Services Operating & Maintenance Minor Capital City Clerk/Human Resources Expenditures by Category
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year-End Estimate
2024-25 Adopted Budget 2024-25
Proposed Amendments
City Clerk/Human Resources
Account: 001-403
Mid-Cycle Budget Amendments to FY 2024-25
2021-22
Actual
2022-23
Actual
2023-24
Amended
Budget
2023-24
Year-End
Estimate
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
82,932 92,892 100,439 100,933 94,763 114,806
2,989 7,945 1,551 - 1,801 -
1,675 2,032 1,712 1,717 1,512 1,665
116 186 127 85 104 110
16,186 15,601 19,942 19,558 18,543 21,338
2,696 3,601 3,000 2,995 3,434 1,738
7,050 7,693 10,356 9,872 9,520 12,025
5,220 5,030 5,834 5,720 5,492 6,672
63 57 67 70 61 75
EMPLOYEE SERVICES SUBTOTAL: 118,927 135,037 143,028 140,950 135,229 158,429 1,677 - 3,200 3,958 3,296 4,000
3,983 1,035 3,000 3,651 3,090 4,000
575 125 510 - 525 550
2,239 1,189 3,500 4,585 3,605 3,800
594 869 600 879 618 1,000
- - 3,000 2,937 3,090 3,200
224 - 255 - 263 263
243 383 510 564 525 550
862 1,051 1,200 912 61,236 61,236
OPERATING & MAINTENANCE SUBTOTAL: 10,398 4,652 15,775 17,486 76,248 78,599 - - - - - -
1,500 524 - 2,500
MINOR CAPITAL SUBTOTAL: - - 1,500 524 - 2,500
129,324 139,688 160,303 158,959 211,477 239,528
[1] FY 2024/25 includes projected cost for a salary study. [2] Possible new desktop PC if needed.
403 - CITY CLERK/HUMAN RESOURCES TOTAL:
60012 Code Updates
60520 Advertising - Legal
MINOR CAPITAL
72200 Office Furniture
72300 Computer Equipment
60710 Travel & Training
60900 Miscellaneous
67370 H/R Expense
50500 Group Life Ins Benefit
OPERATING & MAINTENANCE
60210 Computer Maintenance & Software
60650 Membership & Publication
60022 Recruitment Expense
61130 Office Supplies
50300 Workers Compensation
50400 Medical Benefit
50410 Employer Paid DCP
50120 Employer SS/MC
50130 UI & Employee Training Tax
50200 PERS Retirement
50030 Hourly Employee
DEPARTMENT EXPENDITURES
EMPLOYEE SERVICES
50000 Salaries
[1]
[2]
FUND 001- GENERAL
Proposed Budget Amendments for FY 24-25
2023-24
Amended
Budget
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
0.60 0.60 0.60
0.15 - 0.15
0.75 0.60 0.75
Staff Salaries $ 100,439 $ 94,763 $ 114,806
Includes 60 percent of salaries involving the City Clerk.
Hourly Employee 1,551$ $ 1,801 $ -
Includes hiring a part-time employee to scan ordinances, resolutions, etc.
Benefits:
Employer SS/MC $ 1,712 $ 1,512 $ 1,665
Federal law requires Medicare payments paid by both the City and employee.
UI & Employee Training Tax $ 127 $ 104 $ 110
PERS Retirement 19,942$ $ 18,543 $ 21,338
Represents the allocation of Public Employees Retirement System (PERS) employer cost.
Workers Compensation $ 3,000 $ 3,434 $ 1,738
Reflects cost to provide worker's compensation coverage.
Medical Benefit 10,356$ $ 9,520 $ 12,025
Employer Paid DCP $ 5,834 $ 5,492 $ 6,672
Reflects the City's contribution towards the employee's deferred compensation program.
Group Life Insurance Benefit $ 67 $ 61 $ 75
Reflects annual life insurance cost as employee benefits.
Code Updates $ 3,200 $ 3,296 $ 4,000
Includes Buellton Municipal Code and Santa Barbara County Code updates.
Recruitment Expense $ 3,000 $ 3,090 $ 4,000
Reflects expenses related to new employee recruitment.
Computer Maintenance & Software $ 510 $ 525 $ 550
Reflects annual computer maintenance costs.
Advertising - Legal $ 3,500 $ 3,605 $ 3,800
Includes publications for on-going City codes, public hearing, council meetings etc. 60022
60210
60520
60012
50000
50120
50130
Reflects the annual unemployment insurance coverage paid to the California Employment Development Department for the City Clerk.
50200
50300
50400
Includes dental/vision insurance and $1,200 medical insurance paid per month by the City for the position in this department.
50410
50500
OPERATING AND MAINTENANCE
50300
DEPARTMENT: 403/CITY CLERK & HR
EXPENDITURE DETAIL NARRATIVE
EMPLOYEE SERVICES
Total:
City Clerk
Administrative Assistant
EXPENDITURE NARRATIVE (continued) DEPARTMENT: 403/CITY CLERK & HR 2023-24
Amended
Budget
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
Membership & Publication $ 600 $ 618 $ 1,000
Travel & Training $ 3,000 $ 3,090 $ 3,200
Miscellaneous $ 255 $ 263 $ 263
Office Supplies $ 510 $ 525 $ 550
Reflects costs for department office supplies.
H/R Expense $ 1,200 $ 61,236 $ 61,236
Reflects costs associated with current employee random testing.
Office Furniture -$ -$ $ -
Reflects acquisition of furniture for the City Clerk.
Computer Equipment 1,500.00$ -$ $ 2,500
Reflects acquisition of laptop or computer for the City Clerk. 67370
72300
61130
MINOR CAPITAL
72200
60710
Reflects attendance at conferences, seminars, courses and relation training programs including books and training material.
60900
Provides for unexpected expenditures incurred during the year along with purchasing various supplies, materials, etc.
60650
Includes dues for the City Clerk for the International Institute of Municipal Clerks Association; California City Clerks Association;Society for Human Resources.
DEPARTMENT: 404/CITY ATTORNEY
Mid-Cycle Budget Amendments to FY 2024-25
DEPARTMENT SUMMARY
2021-22
Actual
2022-23
Actual
2023-24
Amended
Budget
2023-24
Year-End
Estimate
2024-25
Adopted
Budget
2024-25
Proposed
Amendment
s $ - $ - $ - $ - $ - $ -
$ 154,187 $ 140,635 212,800$ $ 165,000 $ 206,000 206,000$ $ - $ - $ - $ - $ - $ -
$ 154,187 $ 140,635 212,800$ $ 165,000 $ 206,000 206,000$ Minor Capital
Department Total
FUND 001- GENERAL
Employee Services
Operating & Maintenance
$-
$50,000
$100,000
$150,000
$200,000
$250,000
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year-End Estimate
2024-25 Adopted
Budget
2024-25
Proposed
Amendments
City Attorney Expenditure Graph
$-
$50,000
$100,000
$150,000
$200,000
$250,000
Employee Services Operating & Maintenance Minor Capital City Attorney Expenditures by Category
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year-End Estimate
2024-25 Adopted Budget 2024-25
Proposed Amendments
City Attorney
Account: 001-404
Mid-Cycle Budget Amendments to FY 2024-25
2021-22
Actual
2022-23
Actual
2023-24
Amended
Budget
2023-24
Year-End
Estimate
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
154,187 140,635 212,800 165,000 206,000 206,000
OPERATING & MAINTENANCE SUBTOTAL: 154,187 140,635 212,800 165,000 206,000 206,000 404 - CITY ATTORNEY TOTAL: 154,187 140,635 212,800 165,000 206,000 206,000
DEPARTMENT EXPENDITURES
OPERATING & MAINTENANCE
60840 Contract Services - Legal Fees
The City of Buellton contracts with Burke, Williams and Sorensen LLP. Cost includes a monthly retainer. Anticipating additional work on McMurray Road Eminent Domain and code enforcement matters. [1]
[1]
FUND 001- GENERAL
Proposed Budget Amendments for FY 24-25
2023-24
Amended
Budget
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
- - -
Contract Services - Legal Fees $ 212,800 206,000$ $ 206,000
OPERATING AND MAINTENANCE
60840
Covers cost for general legal services and City Attorney attendance at City Council meetings. The City contracts with the firm of Burke, Williams & Sorensen, LLP.
DEPARTMENT: 404/CITY ATTORNEY
EXPENDITURE DETAIL NARRATIVE
EMPLOYEE SERVICES
City Attorney
DEPARTMENT: 410/NON-DEPARTMENTAL
Mid-Cycle Budget Amendments to FY 2024-25
DEPARTMENT SUMMARY
2021-22
Actual
2022-23
Actual
2023-24
Amended
Budget
2023-24
Year-End
Estimate
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
$ 114,086 $ 120,801 $ 131,325 $ 141,724 $ 135,265 $ 168,145 $ 1,923,225 $ 2,693,590 $ 7,515,686 $ 2,068,823 $ 2,178,503 $ 7,843,975 $ 57,326 $ 7,421 $ 10,000 $ 12,456 $ 5,500 $ 5,500
$ 2,094,636 $ 2,821,811 $ 7,657,011 $ 2,223,003 $ 2,319,268 $ 8,017,620 FUND 001- GENERAL
Employee Services
Operating & Maintenance
Minor Capital
Department Total
$-
$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
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year-End Estimate
2024-25 Adopted
Budget
2024-25
Proposed
Amendments
Non-Departmental Expenditure Total
$-
$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
Employee Services Operating & Maintenance Minor Capital Non-Departmental Expenditures by Category
2021-22
Actual
2022-23
Actual
2023-24
Amended Budget
2023-24
Year-End Estimate
2024-25
Proposed Amendments
Non-Departmental
Account: 001-410
Mid-Cycle Budget Amendments to FY 2024-25
2021-22
Actual
2022-23
Actual
2023-24
Amended
Budget
2023-24
Year-End
Estimate
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
114,086 120,801 131,325 141,724 135,265 168,145
EMPLOYEE SERVICES SUBTOTAL: 114,086 120,801 131,325 141,724 135,265 168,145 56,911 66,122 75,200 75,379 86,480 76,800
11,666 12,813 21,000 22,201 27,300 23,300
667 698 12,000 1,860 10,000 10,000
42,400 43,820 46,372 46,372 48,988 48,988
35,471 33,643 45,000 52,573 46,350 55,202
- 1,607 975 1,655 1,655
12,252 8,130 9,500 8,252 9,785 9,785
18,475 18,712 19,403 18,550 19,985 19,985
12,359 8,807 65,668 60,540 67,638 67,638
10,384 11,378 8,520 9,145 8,776 8,776
128,899 1,436,528 125,000 125,000 125,000 125,000
1,720 70 1,000 5,259 1,000 1,000
11,264 10,012 10,500 10,641 10,815 10,815
1,588 1,448 1,600 1,824 1,648 1,825
2,915 2,915 3,000 2,950 3,090 3,090
3,667 3,715 3,900 3,200 4,017 4,017
2,362 2,532 3,000 1,825 3,090 2,000
8,548 7,582 8,000 8,000 8,240 8,240
6,918 5,504 7,000 6,000 7,210 7,210
- - - - - 250
36,000 36,720 41,400 41,400 42,642 42,642
68,826 140,406 250,406 250,406 140,406 250,000
2,335 2,965 3,090 2,665 3,183 3,183
34,305 36,046 37,857 37,857 39,741 39,741
- 6,307 3,273 3,273 3,371 3,371
5,198 7,559 8,310 8,550 8,559 8,550
426,828 450,000 454,235 454,235 450,000 450,000
- - 40,646 - 30,535 28,466
425 425 12,000 9,000 4,000 4,000
980,841 338,732 6,197,199 800,889 965,000 6,528,446
OPERATING & MAINTENANCE SUBTOTAL: 1,923,225 2,693,590 7,515,686 2,068,823 2,178,503 7,843,975 55,303 1,783 - - - -
- - - 2,580 - -
2,023 5,638 10,000 9,876 5,500 5,500
MINOR CAPITAL SUBTOTAL: 57,326 7,421 10,000 12,456 5,500 5,500 2,094,636 2,821,811 7,657,011 2,223,003 2,319,268 8,017,620 67200 Community Organization Support
67430 LAFCO Contribution
MINOR CAPITAL
72200 Office Furniture
72300 Computer Equipment
Transfer to Other Funds
67545 Principal and Interest
410 - NON-DEPARTMENTAL:
67620 SB County Mental Health Mobile Crisis Service
69600 Undesignated Misc. Support
77000 Transfer to Other Funds for CIPs
67705 Telephone
67790 Visitor Bureau
69100
72100 Office Equipment
60310 Equipment Rental
60650 Membership & Publication
67205 Senior Center Support
60800 Contract Services
Utilities - Gas
Utilities - Sewer
61211 Utilities - Water
61230
61241 Utilities - Electric
61292
OPERATING & MAINTENANCE
DEPARTMENT EXPENDITURES
EMPLOYEE SERVICES
50400 Medical Benefit
Internet Access/Website Maintenance
61410 Newsletter
60211 Data Processing Contract Maintenance
61130 Office Supplies
61131 Postage
61210
60900 Miscellaneous
60905 CalPERS Unfunded Accrued Liability
60910 Misc. Recognition Items
50600 Insurance - Liability
50610 Insurance - Property
Emergency Operations
60015 Animal Control
60210 Computer Maintenance & Software
60014
[2]
[3]
[4]
[5]
[6]
[1]
Account: 001-410 Non-Departmental
[1]
[2]
[3]
[4]
[5]
[6]
FY 24/25 estimate from JPIA for property insurance resulted in less than the originally budgeted amount.
Increase is due to annual contract increases.
Includes emergency funding for the operation of the Meals and Wheels Program.
The increase to retiree medical is due to the retirement of a current employee who will be eligible for retiree medical.
FY 24/25 estimate from JPIA for liability insurance resulted in less than originally budgeted amount.
Includes prior year carryovers of incomplete projects and addition of a new project into the Capital Improvement Budget.
FUND 001- GENERAL
Proposed Budget Amendments for FY 24-25
2023-24
Amended
Budget
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
Benefits:
Medical Benefit $ 131,325 $ 135,265 $ 168,145
Insurance - Liability $ 75,200 $ 86,480 $ 76,800
Insurance - Property $ 21,000 $ 27,300 $ 23,300
Emergency Operations $ 12,000 $ 10,000 $ 10,000
Includes CERT Training costs.
Animal Control $ 46,372 $ 48,988 $ 48,988
Computer Maintenance & Software $ 45,000 $ 46,350 $ 55,202 Data Processing Contract Maintenance $ 1,607 $ 1,655 $ 1,655 Equipment Rental $ 9,500 $ 9,785 $ 9,785
Membership & Publications $ 19,403 $ 19,985 $ 19,985
Contract Services $ 65,668 $ 67,638 $ 67,638
Miscellaneous $ 8,520 $ 8,776 $ 8,776
60310
Reflects lease cost of copiers, phone system, and postage meter machine. 60650
Includes dues for League of California Cities; Association of California Water Agencies; Channel Counties Division - LOCC; Costco Membership; Western Aeromedical Consortium. 60900
Reflects cost for banking, Green Business Program, misc. purchases. 60800
Includes costs for drinking water and Chargepoint electric charging station.
DEPARTMENT: 410/NON-DEPARTMENTAL
EXPENDITURE DETAIL NARRATIVE
EMPLOYEE SERVICES
50400
Includes medical benefit for retired employees. The City contributes up to $1,200/month for health insurance per retiree.
Reflects cost for merchant services
OPERATING AND MAINTENANCE
50600
Includes 80 percent of the City's liability insurance; 10 percent is charged to each of the Wastewater and Water Funds.
50610
Includes 33 percent of the total City's insurance cost associated with property damage, earthquake, flood, mechanical breakdown and other vehicle physical damage. 33 percent is charged to each of the Wastewater and Water Funds.
60014
60015
Reflects contract services with Santa Barbara County Animal Control. 60210
Reflects annual computer maintenance costs.
60211
EXPENDITURE NARRATIVE (continued)
2023-24
Amended
Budget
2024-25
Adopted
Budget
2024-25
Proposed
Amendments
CalPERS Unfunded Accrued Liability $ 125,000 $ 125,000 $ 125,000 Misc. Recognition Items $ 1,000 $ 1,000 $ 1,000
Office Supplies $ 10,500 $ 10,815 $ 10,815
Postage $ 1,600 $ 1,648 $ 1,825
Utilities - Sewer $ 3,000 $ 3,090 $ 3,090
Reflects costs for sewer at City Hall, Planning, Library, Sheriff and Post Office.
Utilities - Water $ 3,900 $ 4,017 $ 4,017
Utilities - Gas $ 3,000 $ 3,090 $ 2,000
Reflects costs for gas service.
Utilities - Electric $ 8,000 $ 8,240 $ 8,240
Reflects costs for electric services.
Internet Access/Website Maintenance $ 7,000 $ 7,210 $ 7,210 Reflects costs for annual website maintenance.
Newsletter -$ -$ $ 250
Reflects costs for printing newsletter.
Community Organization Support $ 41,400 $ 42,642 $ 42,642 Senior Center Support $ 250,406 $ 140,406 $ 250,000
LAFCO Contribution $ 3,090 $ 3,183 $ 3,183
Reflects City's share of LAFCO's operating costs.
Principal and Interest $ 37,857 $ 39,741 $ 39,741
67205
Reflects contribution to the Senior Center.
67430
67545
Reflects annual repayment of the loan issued to fund the Engie Energy Project. This is a split allocation between General Fund 19.84%, Wastewater Fund 31.53% and Water Fund 48.63%.
Includes contributions to People Helping People ($14,008), Food Bank of Santa Barbara County ($8,240), SYV Fruit and Vegetable Rescue ($8,652), Nature Track ($3,502), Central Coast Film Society ($1,648) and Buellton Community Garden ($6,592).
Includes CalPERS Unfunded Liability (split between General, Wastewater and Water Funds).
General Fund's CalPERS liability is 80 percent of total cost. Wastewater and Water allocations are 10 percent per fund.
61230
61241
61292
67200
61410
Includes copier expenses for all departments.
61131
Includes charges for on-going postage meter charges, bulk mailing permit costs, and miscellaneous delivery charges.
61210
61211
Reflects costs for water at City Hall, Post Office, Planning, Sheriff, and Irrigation at Ave of Flags and Twin Oaks.
61130
60910
Includes miscellaneous award items for various organizations and employee recognition programs.
DEPARTMENT: 410/NON-DEPARTMENTAL
60905