Agenda packet — Buellton City Council, March 13, 2025 (part 2 of 2)

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 10 - PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Discount Rate
The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in Discount Rate The following represents the City's proportionate share of the net pension liability calculated using the discount rate of

6.90 percent, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is one percentage point lower (5.90 percent) or one percentage point higher (7.90 percent) than the current rate:

City's proportionate share of
net pension plan liability
Pension Plan Fiduciary Net Position
$
1% Decrease

5.90%
3,168,176
Current Discount Rate

6.90%
$ 1,488,110 $
1% Increase

7.90%
105,272
Detailed information about the pension plan's fiduciary net position is available in the separately issued CalPERS' financial reports.

C. Payable to the Pension Plan
At June 30,2024, the City had no amount outstanding for contributions to the pension plan required for the fiscal year ended June 30, 2024.

NOTE 11- POST-EMPLOYMENT HEALTH CARE BENEFITS (OPE B)
A. Plan Description
Medical coverage is provided through a single-employer CalPERS Plan under the Public Employees' Medical and Hospital Care Act (PEMHCA), also referred to as PERS Health. The City contributes up to $1,200 per month on behalfof each active employee and covered dependents. The employee is responsible for excess, if any of the total PEMHCA premium over $1,200 per month. The City offers the same medical plans to its retirees as to its active employees, with the general exception that upon reaching age 65 and becoming eligible for Medicare, the retiree must join one of the Medicare Supplement coverages offered under PEMHCA. Employees become eligible to retire and receive City-paid healthcare benefits upon attainment of age 50 and 5 years of covered PERS service, or by attaining qualifying disability retirement status. The City's contribution on behalf of retirees is the same as for active employees -100% of PEMHCA premium for retiree and covered dependents, but not to exceed $1,200 per month. Benefits continue for the lifetime ofthe retiree with survivor benefits extended to surviving spouses. Membership of the plan consisted of nine retirees currently receiving benefits. The City pays a 0.27% of premium administrative fee on behalf of employees and retirees.

The plan is not administered through a trust and therefore no assets are accumulated in a GASB-compliant trust. 59

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CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 11- POST-EMPLOYMENT HEALTH CARE BENEFITS (OPEB) (Continued) S. Employees Covered
As of the June 30, 2023 actuarial valuation, the following current and former employees were covered by the benefit terms under the City's Plan:

Active plan members 19
Inactive plan members or beneficiaries currently receiving benefit: 17 ------ Total 36 C. Contributions
The City currently finances benefits on a pay-as-you-go basis.

D. Total OPES Liability
The City's OPES Liability was measured as of June 30, 2023 and the total OPES liability used to calculate the OPES Liability was determined by an actuarial valuation as of June 30, 2023.

Actuarial assumptions. The total OPES liability was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:

Salary increases
Inflation

2.80%

2.30%
Healthcare cost trend rate 7.40% in the first year trending down to 4.14% over 52 years Pre-retirement mortality rates were based on the CalPERS tables.

Actuarial assumptions used in the June 30, 2023 valuation were based on a review of plan experience, established pattern of practice an CalPERS' experience studies.

Discount rate. GASS Statement No. 75 requires a discount rate that reflects the following:
a) The long-term expected rate of return on OPES plan investments - to the extent that the OPES plan's fiduciary net position (if any) is projected to be sufficient to make projected benefit payments and assets are expected to be invested using a strategy to achieve that return; b) A yield or index rate for 20-year, tax-exempt general obligation municipal bonds with an average rating of AA/ Aa or higher - to the extent that the conditions in (a) are not met.

To determine a resulting single (blended) rate, the amount of the plan's projected fiduciary net position (if any) and the amount of projected benefit payments is compared in each period of projected benefit payments. The discount rate used to measure the City's total OPES liability is based on these requirements and the following information:

Reporting Date Measurement Date
June 30, 2024 June 30, 2023
June 30, 2023 June 30, 2022
Municipal Sond
20 Year High Grade
Rate Index
60 3.86%

3.69%
Discount Rate

3.86%

3.69%

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CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 11- POST-EMPLOYMENT HEALTH CARE BENEFITS (OPE B) (Continued) Changes in the OPEB Liability
Balance at June 3D, 2023
(Valuation Date June 30,2021)
Changes recognized for the measurement period:

Service cost
Interest
Chenges of benefit terms
Difference between expected and actual experience
Changes of assumptions
Implicit subsidy credit
Benefit payments
Net Changes
Balance at June 3D, 2024
(Measurement Date June 3D, 2023)
TotalOPEB
Liability
$ 2,732,118
190,888
105,205
499,405
(243,841)
(362,336)
(24,743)
(119,095)
45,483
$ 2,777,601
Sensitivity of the OPEB liability to changes in the discount rate. The following presents the OPEB liability, as well as what the OPEB liability would be if it were calculated using a discount rate that is 1 percentage point lower (2.86 percent) or 1 percentage-point higher (4.86 percent) than the current discount rate:

OPEB Liability
1% Decrease

2.86%
$ 3,095,500
Discount Rate

3.86%
$ 2,777,601
1% Increase

4.86%
$ 2,509,690
Sensitivity of the OPEB liability to changes in the healthcare cost trend rates. The following presents the OPEB liability, as well as what the OPEB liability would be if it were calculated using healthcare cost trend rates that are 1- percentage-point lower (6.40 percent decreasing to 3.14 percent) or l-percentage-point higher (8.40 percent decreasing to 5.14 percent) than the current healthcare cost trend rates:
1% Decrease Trend Rate 1% Increase
(6.40% (7.40% (8.40%
decreasing to decreasing to decreasing to

3.14%) 4.14%) 5.14%}
OPEB Liability $ 2,580,443 $ 2,777,601 $ 2,951,269
OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 3D, 2024, the City recognized OPEB expense of $736,284. As of the fiscal year ended June 3D, 2024, the City reported deferred outflows and deferred inflows of resources related to OPEB from the following sources:

Changes of assumptions
Difference between expected and actual experience
OPEB contributions subsequent to measurement date
61 Deferred Outflows Deferred Inflows
of Resources of Resources
$
$
140,887
85,107
193,450
419,444
$
$
637,412
204,067
841,479

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CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 11- POST-EMPLOYMENT HEALTH CARE BENEFITS (OPEB) (Continued) OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB (Continued) $193,450 reported as deferred outflows of resources related to OPEB resulting from City contributions subsequent to the measurement date will be recognized as a reduction ofthe OPEB liability in the subsequent year ending June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in the OPEB expenses as follows:

Fiscal year ending June 30,
2025
2026
2027
2028
2029
NOTE 12 - CONTINGENCIES AND COMMITMENTS
A. Legal
Amount
$ (91,207)
(135,443)
(204,992)
(128,741)
(55,102)
$ (615,485)
The City is a party to claims and lawsuits arising in the ordinary course of business. The City's management and legal counsel are of the opinion that the ultimate liability, if any, arising from these claims will not have material adverse impact on the financial position of the City.

B. Grant Programs
The City participates in a number of federal and state assisted grant programs. These programs are subject to program compliance audits by the grantors. The amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time although the City expects such amounts, if any, to be immaterial.

C. Construction and Other Significant Commitments
Listed below are the projects for uncompleted contracts outstanding as of June 30, 2024.

Reservoir #2 Roof Replacement Project contract with Spiess Construction Project 092-307 McMurray Road Widening/Highway 246 Improvements contract with RDZ Contractors
Project 092-202 Dairyland Renovation (New Library) contract with Quincon, Inc NOTE 13 - JOINT OPERATING AGREEMENTS
$ 412,355
1,018,194
1,678,662
Water operations - The Central Coast Water Authority (CCWA) is a Joint Power Authority authorized to finance, develop, operate, and maintain the Mission Hills and Santa Ynez extension to the Coastal Branch Phase II Extension of the California aqueduct of the State water project. Each member has entered into a water supply agreement with the Authority to pay their proportionate share of the project costs from local water revenues. These costs are reported in the Water Fund as operations and maintenance.

NOTE 14 - DEFICIT FUND BALANCE
The following funds reported a deficit fund balance at June 30, 2024:

Nonmajor Fund:

Transportation Planning Special Revenue Fund $ 102,397
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REQUIRED SUPPLEMENTAL INFORMATION SECTION

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CITY OF BUELLTON

GENERAL FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2024
Final Positive (Negative)
Revenues:

Taxes $ 9,671,846 $ 9,671,846 $ 9,882,346 $ 210,500
Licenses, permits, and fees 10,125 10,125 13,313 3,188
Intergovernmental 800,038 984,923 927,814 (57,109)
Charges for services 311,705 311,705 348,929 37,224
Fines and forfeitures 5,300 5,300 13,041 7,741
Use of money and property 83,000 83,000 580,623 497,623 Other revenues 8,950 8,950 37,570 28,620
Total revenues 10,890,964 11,075,849 11,803,636 727,787 Expenditures:

Current:

General government 2,248,083 2,552,063 2,440,928 111,135 Community development 918,823 936,316 664,624 271,692
Cultural and leisure 939,580 946,757 821,741 125,016
Public safety 2,772,189 2,987,539 3,002,575 (15,036)
Public works 1,893,447 2,002,338 1,908,268 94,070
Capital outlay 50,000 25,000 12,416 12,584
Debt Service:

Principal 18,250 18,250 34,964 (16,714)
Interest 19,607 19,607 20,846 (1,239)
Total expenditures 8,859,979 9,487,870 8,906,362 581,508 Excess of revenues
over (under) expenditures 2,030,985 1,587,979 2,897,274 1,309,295 Other financing sources (uses):

Lease liabilities issued 7,136 7,136
Transfers out (4,416,571) (6,277,845) (1,452,341) 4,825,504 Total other financing sources (uses) (4,416,571) (6,277,845) (1,445,205) 4,832,640 Net change in fund balance (2,385,586) (4,689,866) 1,452,069 6,141,935 Fund balance - July 1 13,977,067 13,977,067 13,977,067
Fund balance - June 30 $ 11,591,481 $ 9,287,201 $ 15,429,136 $ 6,141,935 See Note to the Required Supplementary Information - Budgetary Comparison Schedules. 63 Budgeted Amounts
Actual Amounts
Variance with
Final Budget
Original

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CITY OF BUELLTON

HOUSING FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2024
Budgeted Amounts Variance with
Final Budget
Original Final Actual Amounts Positive (Negative)
Revenues:

Charges for services $ $ $ 328 $ 328
Use of money and property 5,800 5,800 6,199 399
Total revenues 5,800 5,800 6,527 727
Expenditures:

Community development 3,000 3,000 491,491 (488,491)
Total expenditures 3,000 3,000 491,491 (488,491)
Excess of revenues over
(under) expenditures 2,800 2,800 {484,964} {487,764}
Net change in fund balance 2,800 2,800 {484,964} (487J64) Fund balance - July 1 496,481 496,481 496,481
Fund balance - June 30 $ 499,281 $ 499,281 $ 11,517 $ {487J64} See Note to the Required Supplementary Information - Budgetary Comparison Schedules. 64

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CITY OF BUELLTON

NOTE TO THE REQUIRED SUPPLEMENTARY INFORMATION - BUDGETARY COMPARISON SCHEDULES FOR THE FISCAL YEAR ENDED JUNE 30, 2024
NOTE 1- BUDGETARY BASIS OF ACCOUNTING
The City prepares and adopts a two-year budget, including a Capital Improvement Budget. City Council approves the biennial budget document by resolution. The budget serves as the City's legal spending policy. The second year of the budget is updated and adopted the following year by resolution. The City's budget is prepared on the modified accrual basis of accounting, consistent with generally accepted accounting principles (GAAP).
65

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CITY OF BUELLTON

SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY Last 10 Years
As of June 30, 2024
The following table provides required supplementary information regarding the City's Pension Plan. 2024 2023 2022 2021 2020
Proportion of the net pension liability 0.01193% 0.02500% 0.02316% 0.02216% 0.02201% Proportionate share of the net pension liability $ 1,488,110 $ 2,888,246 $ 1,252,299 $ 2,411,265 $ 2,255,555 Covered payroll $ 1,875,053 $ 1,767,324 $ 1,647,755 $ 1,594,414 $ 1,465,155 Proportionate share of the net pension liability
as a percentage of covered payroll 79.36% 163.42% 76.00% 151.23% 153.95% Plan's total pension liability $ 52,441,984,27 4 $ 49,525,975,138 $ 46,174,942,264 $ 43,702,930,887 $ 41,426,453,489 Plan's fiduciary net position $ 39,966,633,692 $ 37,975,170,163 $ 40,766,653,876 $ 32,822,501,335 $ 31,179,414,067 Plan fiduciary net position as a percentage
of the total pension liability 76.21% 76.68% 88.29% 75.10% 75.26% 2019 2018 2017 2016 2015
Proportion of the net pension liability 0.02182% 0.02171% 0.02131% 0.02029% 0.02162% Proportionate share of the net pension liability $ 2,102,906 $ 2,153,367 $ 1,844,092 $ 1,392,818 1,345,267 Covered payroll $ 1,422,177 $ 1,472,850 $ 1,313,499 $ 1,151,073 1,208,413 Proportionate share of the net pension liability
as a percentage of covered payroll 147.87% 146.20% 140.40% 121.00% 111.33% Plan's total pension liability $ 38,944,855,364 $ 37,161,348,332 $ 33,358,627,624 $ 31,771,217,402 30,829,966,631 Plan's fiduciary net position $ 29,308,589,559 $ 27,244,095,376 $ 24,705,532,291 $ 24,907,305,871 24,607,502,515 Plan fiduciary net position as a percentage
of the total pension liability 75.26% 73.31% 74.06% 78.40% 79.82% Notes the Schedule:

No changes were noted for the fiscal year ended June 30, 2024. 66

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CITY OF BUELLTON

SCHEDULE OF PENSION CONTRIBUTIONS
Last 10 Years
As of June 30, 2024
The following table provides required supplementary information regarding the City's Pension Plan. 2024 2023
Contractually required contribution (actuarially determined) $ 387J31 $ 385A47 $ Contribution in relation to the actuarially determined
contributions (387J31) (l,974A56)
Contribution deficiency (excess) $ - $ (1,589,009) $
Covered payroll $ 2,088,289 $ 1,875,053 $
Contributions as a percentage of covered payroll 18.57% 105.30% 2019 2018
Contractually required contribution (actuarially determined) $ 304,036 $ 219,633 $ Contribution in relation to the actuarially determined
contributions (304,036) (219,633)
Contribution deficiency (excess) $ - $ - $
Covered payroll $ lA65,155 $ lA22,ln $
Contributions as a percentage of covered payroll 20.75% 15.44% Notes the Schedule:

Changes in assumptions
2022
353,125 $
(353,125)
- $
1,767,324 $

19.98%
2017
209J28 $
(209J28)
- $
lA72,850 $

14.24%
In the reporting fiscal year ended June 30, 2024, the discount rate was reduced from 7.00% to 6.90% and price inflation was reduced from 2.50% to 2.30%.
67 2021 2020
311,133 $ 342,541
(311,133) (342,541)
- $
l,647J55 $ 1594A14

18.88% 21.48%
2016 2015
180,244 $ 234J47
(180,244) (234,747)
- $
l,313A99 $ 1,151,073

13.72% 20.39%

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CITY OF BUElLTON

SCHEDULE OF CHANGES IN THE OPEB LIABILITY AND RELATED RATIOS Last 10 Years*
As of June 30, 2024
Measurement Period 2024 2023 2022 2021 2020
Total OPEB Liability
Service cost $ 190,888 $ 241,577 $ 169,675 $ 145,915 $ 162,592 Interest on the total OPEB liability 105,205 63,360 67,472 75,571 73,752 Change in benefit terms 499,405
Actual and expected experience difference (243,841) (7,439) 176,021 16,298 117,480 Changes in assumptions (362,336) (556,O72) 193,869 207,042 142,890 Implicit rate subsidy fulfilled (24,743) (21,650) (11,550) (14,910) Benefit payments (119,095) (113,886) (118,548) (113,114) (77,963) Net change in total OPEB Liability 45,483 (394,110) 476,939 316,802 418,751 Total OPEB liability- beginning 2,732,118 3,126,228 2,649,289 2,332,487 1,913,736 Total OPEB liability- ending (a) $ 2,777,601 $ 2,732,118 $ 3,126,228 $ 2,649,289 $ 2,332,487 Covered-employee payroll $ 1,816,600 $ 1,694,804 $ 1,613,709 $ 1,375,416 $ 1,307,324 Total OPEB liability as a percentage
of covered-employee payroll 152.90% 161.21% 193.73% 192.62% 178042% Measurement Period 2019 2018
Total OPEB Liability
Service cost $ 158,875 $ 154,435
Interest on the total OPEB liability 66,930 58,639
Changes in assumptions (17,465)
Benefit payments (4,168) (48,966)
Net change in total OPEB Liability 204,172 164,108
Total OPEB liability- beginning 1,709,564 1,545,456
Total OPEB liability- ending (a) $ 1,913,736 $ 1,709,564 Covered-employee payroll $ 1,465,155 $ 1,425,694
Total OPEB liability as a percentage
of covered-employee payroll 130.62% 119.91%
Notes the Schedule:

For the fiscal year ended June 30, 2024:

The discount rate was changed from 3.69% to 3.86%.

The healthcare cost trend rate changed from 6.50% to 7040 %. *- Fiscal year 2018 was the 1st year of implementation, therefore only seven years are shown. 68

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CITY OF BUelLTON

SCHEDULE OF OPEB CONTRIBUTIONS
Last 10 Years*
As of June 30, 2024
As of June 30, 2024, the plan is not administered through a qualified trust. Therefore there is no Actuarially Determined Contribution (ADC). Benefit payments of $193,450 were made on a pay-as-you-go basis for the fiscal year ended June 30, 2024, $143,838 were made on a pay-as-you-go basis for the fiscal year ended June 30, 2023, $135,536 were made on a pay-as-you-go basis for the fiscal year ended June 30, 2022, $130,098 were made on a pay-as-you-go basis for the fiscal year ended June 30, 2021, '$128,024 were made for the fiscal year ended June 30, 2020, $73,674 in benefit payments were made for the fiscal year ended June 30, 2019, and $57,525 in benefit payments were made for the fiscal year ended June 30, 2018. *- Fiscal year 2018 was the 1st year of implementation, therefore only seven years are shown. 69

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SUPPLEMENTAL INFORMATION SECTION

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CITY OF BUELLTON

CAPITAL IMPROVEMENT PROJECT FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2024
Expenditures:

Capital outlay
Total expenditures
Excess of revenues over
(under) expenditures
Other financing sources (uses):

Transfers in
Total other financing sources (uses)
Net change in fund balance
Fund balance - July 1
Fund balance - June 30
$
$
71 Variance with
Final Budget
Budget Actual Amounts Positive (Negative)
11,562,292 $ 2,010,668 $ 9,551,624
11,562,292 2,010,668 9,551,624
(11,562,292) (2,010,668) 9,551,624
11,562,292 2,010,668 (9,551,624)
11,562,292 2,010,668 (9,551,624)
$ $

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Fund
Non-Major Funds:

American Rescue Plan Act Fund
Traffic Mitigation Fund
Gas Tax Fund
Measure A Fund
Local Transportation Fund

NONMAJOR GOVERNMENTAL FUNDS
Description
Accounts for revenue from the American Rescue Plan Act
funding the City was allocated for fiscal recovery.

Accounts for traffic congestion relief funds received for street purposes.

Accounts for funds received and expended for street
maintenance as defined in the Streets and Highways Code.

Accounts for revenues and expenditures of Measure A funds.

Accounts for revenues and expenditures used for local
transportation funds.

Transportation Planning Special Revenue Fund Accounts for funds used in the planning for transportation projects restricted by other governments.
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CITY OF BUELLTON

NON MAJOR GOVERNMENTAL FUNDS

COMBINING BALANCE SHEET
June 30, 2024
Special Revenue Funds
American Traffic Gas
Rescue Plan Act Mitigation Tax Measure A
Fund Fund Fund Fund
ASSETS
Cash and investments $ 298,744 $ 37,822 $ 733,419 $ 686,994 Accounts receivable 35,406 114,357
Interest receivable 1,884 162 3,180 5,007
Total assets $ 300,628 $ 37,984 $ 772,005 $ 806,358

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable $ $ $ 33,145 $
Unearned revenue 267,173
Due to other funds
Total liabilities 267,173 33,145
Fund Balances:

Restricted 33,455 37,984 738,860 806,358
Unassigned
Total fund balances (deficits) 33,455 37,984 738,860 806,358 Total liabilities and
fund balances $ 300,628 $ 37,984 $ 772,005 $ 806,358
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Special Revenue Funds
Transportation
local Planning
Transportation Special Revenue
Fund Fund Totals
$ 437,046 $ 12,430 $ 2,206,455
1,312 24,409 175,484
1,563 41 11,837
$ 439,921 $ 36,880 $ 2,393,776
$ 2,000 $ 3,470 $ 38,615
267,173
135,807 135,807
2,000 139,277 441,595
437,921 2,054,578
(102,397) (102,397)
437,921 (102,397) 1,952,181
$ 439,921 $ 36,880 $ 2,393,776
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CITY OF BUEllTON

NON MAJOR GOVERNMENTAL FUNDS

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES For the Fiscal Year Ended June 30, 2024
Special Revenue Funds
American Traffic Gas
Rescue Plan Act Mitigation Tax Measure A
Fund Fund Fund Fund
Revenues:

Licenses, permits, and fees $ $ 210 $ $
Intergovernmental 751,640 345,052 448,792
Use of money and property 22,996 1,067 18,596 28,820
Total revenues 774,636 1,277 363,648 477,612
Expenditures:

Public works 113,469
Total expenditures 113,469
Excess of revenues over
(under) expenditures 774,636 1,277 250,179 477,612
Other financing sources (uses):

Transfers in
Transfers out (751,640) (94,469) (539,148)
Total other financing sources (uses) (751,640) (94,469) (539,148) Net change in fund balances 22,996 1,277 155,710 (61,536) Fund balances (deficits) - July 1 10,459 36,707 583,150 867,894 Fund balances (deficits) - June 30 $ 33,455 $ 37,984 $ 738,860 $ 806,358 76

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Special Revenue Funds
Transportation
Local Planning
Transportation
Fund
$
6,097
10,549
16,646
22,000
22,000
(5,354)
72,000
(10)
71,990
66,636
371,285
$ 437,921
Special Revenue
Fund
$
24A09
472
24,881
27,709
27,709
(2,828)
3,300
3,300
472
(102,869)
$ (102,397)
$
$
Totals
210
1,575,990
82,500
1,658,700
163,178
163,178
lA95,522
75,300
(1,385,267)
(1,309,967)
185,555
1,766,626
1,952,181
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CITY OF BUElLTON

NON MAJOR GOVERNMENTAL FUNDS

COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2024
Special Revenue Funds
American Rescue Plan Act Fund Traffic Mitigation Fund
Variance Variance
Positive Positive
Budget Actual (Negative) Budget Actual (Negative)
Revenues
Licenses, permits, and fees $ $ $ $ $ 210 $ 210
Intergovernmental 1,227,948 751,640 (476,308)
Use of money and property 12,500 22,996 10,496 60 1,067 1,007 Total revenues 1,240,448 774,636 (465,812) 60 1,277 1,217 Expenditures
Public works
Total expenditures
Excess of revenues over (under) expenditures 1,240,448 774,636 (465,812) 60 1,277 1,217 Other financing sources (uses):

Transfers out (1,228,698) (751,640) 477,058
Total other financing sources (uses) (1,228,698) (751,640) 477,058 Net change in fund balances $ 11,750 22,996 $ 11,246 $ 60 1,277 $ 1,217 Fund balances (deficits) - July 1 10,459 36J07
Fund balances (deficits) - June 30 $ 33,455 $ 37,984
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CITY OF BUELLTON

NONMAJOR GOVERNMENTAL FUNDS

COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2024
Special Revenue Funds
Gas Tax Fund Measure A Fund
Variance Variance
Positive Positive
Budget Actual (Negative) Budget Actual (Negative)
Revenues
Intergovernmental $ 346,705 $ 345,052 $ (1,653) $ 1,312,805 $ 448,792 $ (864,013) Charges for services 66,304 (66,304)
Use of money and property 6,000 18,596 12,596 7,000 28,820 21,820 Total revenues 419,009 363,648 (55,361) 1,319,805 477,612 (842,193) Expenditures
Public works 122,000 113,469 8,531 97,000 97,000
Total expenditures 122,000 113,469 8,531 97,000 97,000
Excess of revenues over (under) expenditures 297,009 250,179 (46,830) 1,222,805 477,612 (745,193) Other financing sources (uses):

Transfers out (297,009) (94,469) 202,540 (1,222,805) (539,148) 683,657 Total other financing sources (uses) (297,009) (94,469) 202,540 (1,222,805) (539,148) 683,657 Net change in fund balances $ 155,710 $ 155,710 $ (61,536) $ (61,536) Fund balances (deficits) - July 1 583,150 867,894
Fund balances (deficits) - June 30 $ 738,860 $ 806,358
79

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CITY OF BUELLTON

NON MAJOR GOVERNMENTAL FUNDS

COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2024
Special Revenue Funds
Local Transportation Fund Transportation Planning Special Revenue Fund Variance Variance
Positive Positive
Budget Actual (Negative) Budget Actual (Negative)
Revenues
Intergovernmental $ 46,200 $ 6,097 $ (40,103) $ 45,000 $ 24,409 $ (20,591) Use of money and property 3,800 10,549 6,749 300 472 172 Total revenues 50,000 16,646 (33,354) 45,300 24,881 (20,419) Expenditures
Public works 137,000 22,000 115,000 45,000 27,709 17,291 Total expenditures 137,000 22,000 115,000 45,000 27,709 17,291 Excess of revenues over (under) expenditures (87,000) (5,354) 81,646 300 (2,828) (3,128) Other financing sources (uses):

Transfers in 97,000 72,000 (25,000)
Transfers out (10,000) (10) 9,990 3,300 3,300
Total other financing sources (uses) 87,000 71,990 (15,010) 3,300 3,300 Net change in fund balances $ 66,636 $ 66,636 $ 300 472 $ 172 Fund balances (deficits) - July 1 371,285 (102,869)
Fund balances (deficits) - June 30 $ 437,921 $ (102,397) 80

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CITY OF BUelLTON

NON MAJOR GOVERNMENTAL FUNDS

COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2024
Special Revenue Funds
Totals
Variance
Positive
Budget Actual (Negative)
Revenues
Licenses, permits, and fees $ $ 210 $ 210
Intergovernmental 2,978,658 1,575,990 (1,402,668)
Charges for services 66,304 (66,304)
Use of money and property 29,660 82,500 52,840
Total revenues 3,074,622 1,658,700 (1,415,922)
Expenditures
Public works 401,000 163,178 237,822
Total expenditures 401,000 163,178 237,822
Excess of revenues over (under) expenditures 2,673,622 1,495,522 (1,178,100) Other financing sources (uses):

Transfers in 97,000 72,000 (25,000)
Transfers out (2,758,512) (1,381,967) 1,376,545
Total other financing sources (uses) (2,661,512) (1,309,967) 1,351,545 Net change in fund balances $ 12,110 185,555 $ 173,445
Fund balances (deficits) - July 1 1,766,626
Fund balances (deficits) - June 30 $ 1,952,181
81

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STATISTICAL SECTION

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STATISTICAL SECTION
This part of the City of Buellton's annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, footnotes, and required supplementary information says about the City's overall financial health.

Contents
Financial Trends
These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.

Revenue Capacity
Debt Capacity
These schedules contain information to help assess the government's most significant local revenue sources.

These schedules contain information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt.

Demographic and Economic Information
This schedule offers demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place.

Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs.

Sources: Unless otherwise noted, the information in these schedules is derived from the annual comprehensive financial reports for the relevant year.
83 Pages
84-93
95-100
101-103
104
106-111

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City of Buellton, California
Net Position by Component
last Ten Fiscal Years
(Fiscal year ended June 30)
(Accrual basis of accounting)
2015 2016 2017 2018
Governmental activities
Net investment in capital assets $ 18,152,109 $ 18,960,813 $ 19,488,470 $ 20,140,218 Restricted 7,483,555 1,202,636 1,508,316 1,286,965
Unrestricted 4,312,758 4,204,654 4,324,620 5,823,737
Total governmental activities net position $ 29,948,422 $ 24,368,103 $ 25,321,406 $ 27,250,920 Business-type activities
Net investment in capital assets $ 5,573,002 $ 6,076,811 $ 5,644,028 $ 5,305,580 Restricted
Unrestricted 3,508,567 3,308,675 3,715,375 4,318,616
Total business-type activities net position $ 9,081,569 $ 9,385,486 $ 9,359,403 $ 9,624,196 Primary government
Net investment in capital assets $ 23,725,111 $ 25,037,624 $ 25,132,498 $ 25,445,798 Restricted 7,483,555 1,202,636 1,508,316 1,286,965
Unrestricted 7,821,325 7,513,329 8,039,995 10,142,353
Total primary government net position $ 39,029,991 $ 33,753,589 $ 34,680,809 $ 36,875,116 Source: City Finance Department
84

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2019 2020 2021 2022 2023 2024
$ 20,170,546 $ 24,090,300 $ 23,695,943 $ 25,512,899 $ 25,609,555 $ 26,893,843 1,645,445 1,472,682 1,947,038 2,121,838 2,366,502 2,568,571 7,709,927 5,792,942 6,881,867 8,646,789 11,801,639 12,653,621 $ 29,525,918 $ 31,355,924 $ 32,524,848 $ 36,281,526 $ 39,777,696 $ 42,116,035 $ 5,129,815 $ 5,134,998 $ 5,035,332 $ 4,911,257 $ 5,417,973 $ 7,020,538 306,934 306,934 252,969
4,785,860 5,064,985 5,985,765 6,125,044 6,773,179 6,029,546 $ 10,222,609 $ 10,506,917 $ 11,021,097 $ 11,289,270 $ 12,191,152 $ 13,050,084 $ 25,300,361 $ 29,225,298 $ 28,731,275 $ 30,424,156 $ 31,027,528 $ 33,914,381 1,952,379 1,779,616 1,947,038 2,374,807 2,366,502 2,568,571 12,495,787 10,857,927 12,867,632 14,771,833 18,574,818 18,683,167 $ 39,748,527 $ 41,862,841 $ 43,545,945 $ 47,570,796 $ 51,968,848 $ 55,166,119 85

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City of Buellton, California
Changes in Net Position
last Ten Fiscal Years
(Fiscal year ended June 30)
(Accrual basis of accounting)
2015 2016 2017 2018
Expenses
Governmental activities:

General government $ 783,769 $ 849,291 $ 1,784,167 $ 1,703,992 Community development 1,192,571 1,115,702 364,935 342,972 Culture and leisure 607,761 523,974 790,357 796,225
Public safety 1,801,989 1,808,093 1,922,881 1,919,643
Public works 1,959,864 1,358,122 1,722,304 1,717,639
Interest on long-term debt 645 875
Total governmental activities expenses 6,345,954 5,655,182 6,585,289 6,481,346 Business-type activities:

Water Utility 1,822,088 1,947,565 1,955,852 1,986,774
Wastewater Utility 957,261 1,025,834 1,099,822 1,192,648 Total business-type activities expenses 2,779,349 2,973,399 3,055,674 3,179,422 Total primary government expenses 9,125,303 8,628,581 9,640,963 9,660,768 Program revenues
Governmental activities:

Charges for services:

General government 9,095 10,260
Community development 52,400
Culture and leisure 306,560 272,682 226,932 236,551
Public safety 37,594 39,875
Public works 106,974 72,234
Operating grants and contributions 555,856 544,749 1,405,359 1,003,979 Total governmental activities program revenues 1,016,079 992,200 1,632,291 1,240,530 Business-type activities:

Charges for services:

Water utility 1,436,127 1,426,171 1,917,538 2,470,525
Sewer utility 734,289 727,810 855,684 1,091,370
Operating grants and contributions 293,817 824,934
Capital grants and contributions 224,907 295,197
Total business-type activities program revenues 2,464,233 2,978,915 2,998,129 3,857,092 Total primary government program revenues 3,480,312 3,971,115 4,630,420 5,097,622 Net (Expense)/Revenue
Governmental activities (5,329,875) (4,662,982) (4,952,998) (5,240,816) Business-type activities (315,116) 5,516 (57,545) 677,670 Total primary government net expense (5,644,991) (4,657,466) (5,010,543) (4,563,146) 86

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2019 2020 2021 2022 2023 2024
$ 1,940,530 $ 2,339,213 $ 2,004,116 $ 1,990,112 $ 3,044,661 $ 2,730,898 641,947 776,855 899,797 956,018 677,260 1,568,514
808,482 839,109 967,345 951,626 694,252 994,177
1,996,688 2,207,959 2,349,126 2,659,589 2,645,358 3,005,815 1,681,687 1,779,746 2,489,793 1,926,627 1,830,795 2,550,373 600 390 11,063 33,101 21,488 20,597
7,069,934 7,943,272 8,721,240 8,517,073 8,913,814 10,870,374 2,157,262 2,317,545 2,250,890 2,378,987 1,798,264 2,153,551 1,206,734 1,249,792 1,152,374 1,263,891 1,381,556 1,879,249 3,363,996 3,567,337 3,403,264 3,642,878 3,179,820 4,032,800 10,433,930 11,510,609 12,124,504 12,159,951 12,093,634 14,903,174 88,383 152,071 156,612
5,000
193,581 143,841 180,216 235,277 202,046 192,645
161,285
1,210,580 2,196,978 1,557,864 1,578,276 1,910,424 3,008,818 1,404,161 2,340,819 1,738,080 2,068,221 2,264,541 3,358,075 2,557,878 2,590,392 2,681,691 2,654,616 2,551,533 2,628,439 1,231,024 1,203,524 1,223,684 1,265,128 1,238,235 1,235,761 75,950
32,861 15,190 82,321
3,897,713 3,793,916 3,905,375 3,934,934 3,789,768 3,946,521 5,301,874 6,134,735 5,643,455 6,003,155 6,054,309 7,304,596 (5,665,773) (5,602,453) (6,983,160) (6,448,852) (6,649,273) (7,512,299) 533,717 226,579 502,111 292,056 609,948 (86,279)
(5,132,056) (5,375,874) (6,481,049) (6,156,796) (6,039,325) (7,598,578) (continued)
87

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City of Buellton, California
Changes in Net Position, Continued
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Accrual basis of accounting)
Continued from previous page:

General Revenues and Other Changes
in Net Position:

Governmental activities:

Taxes:

Secured and unsecured property taxes
Sales and use tax
Transient lodging tax
Franchise taxes
Other taxes
Fines and forfeitures
Investment income
Other general revenues
Transfer from fiduciary activities
Transfer in (out)
Special item
Total governmental activities
Business-type activities:

Use of money and property
Other revenues
Transfer in (out)
Total business-type activities
Total primary government
Changes in Net Position
Governmental activities
Business-type activities
Total primary government
Source: City Finance Department
2015
$ 1,146,289
1,943,723
1,830,275
418,586
220,140
107,885
54,257
5,721,155
8,146
8,146
5,729,301
391,280
(306,970)
$ 84,310
88 2016 2017 2018
$ 2,396,533 $ 1,297,795 $ 1,450,412
2,044,067 2,521,898 2,342,222
1,783,807 1,938,720 2,832,056
434,866 221,847 250,259
223,302 43,555 32,858
25,396 23,097
104,364 142,325 169,108
39,300 11,372 8,155
(7,943,576)
(917,337) 6,202,908 7,108,167
10,711 17,030 38,315
287,690
298,401 17,030 38,315
(618,936) 6,219,938 7,146,482
(5,580,319) 1,249,910 1,867,351
303,917 (40,515) 715,985
$ (5,276,402) $ 1,209,395 $ 2,583,336

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2019 2020 2021 2022 2023 2024
$ 1,508,895 $ 1,599,958 $ 1,670,306 $ 1,751,216 $ 1,886,905 $ 1,954,402 2,700,680 2,536,781 2,934,332 3,286,448 3,615,000 3,588,858 3,114,194 2,548,842 3,020,078 4,292,382 4,220,959 3,908,296 260,841 299J51 330,044 356,836 377,541 398,730
37,757 48,143 37,456 67,863 24,788 32,060
19,341 15,972 8,654 12,089 9,254 13,041
278,929 465,400 124,175 (252,959) 197,373 669,322
20,134 8,210 27,799 20,225 15,316 37,570
(68) (760)
(201,694) (751,640)
7,940,771 7,522,989 8,152,084 9,534,100 10,145,442 9,850,639 64,696 57,661 20,773 (23,883) 90,240 193,571
(9,464)
68 760 201,694 751,640
64,696 57,729 12,069 (23,883) 291,934 945,211
8,005,467 7,580,718 8,164,153 9,510,217 10,437,376 10J95,850 2,274,998 1,920,536 1,168,924 3,085,248 3,496,169 2,338,340 598,413 284,308 514,180 268,173 901,882 858,932
$ 2,873,411 $ 2,204,844 $ 1,683,104 $ 3,353,421 $ 4,398,051 $ 3,197,272 (concluded)
89

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City of Buellton, California
Fund Balances, Governmental Funds
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Modified accrual basis of accounting)
General Fund:

N onspendab Ie
Restricted
Unassigned
Total general fund
All Other Governmental Funds:

Nonspendable
Restricted
Unassigned (deficit)
Total all other governmental funds
Total all governmental funds
Source: City Finance Department
2015
$ 211,871 $
6,185,439
6,482,765
12,880,075
1,667
1,298,116
(193,192)
1,106,591
$ 13,9862
666 $
90 2016 2017 2018
1,727 $ 26,036 $ 116,087
6,733,906 6,939,241 8,311,826
6,735,633 6,965,277 8,427,913
1,667 1,667 1,667
1,202,636 1,508,316 1,285,298
(158,287) (132,106) (129,427)
1,046,016 1,377,877 1,157,538
7,781,649 $ 8,343,154 $ 9,585,451

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2019 2020 2021 2022 2023 2024
$ 109,738 $ 8,351 $ 111,901 $ 219,136 $ 198,000 $ 204,545 1,338,606 14,244 10,985 10,985
10,291,995 8,478,906 8,217,772 11,754,863 13,768,082 15,213,606 10,401,733 8,487,257 9,668,279 11,988,243 13,977,067 15,429,136 1,645,445 1,472,682 1,947,038 2,107,594 2,355,517 2,066,095 __ ---'('-10_3.;;...,4_53..:...) __ ---'(__.10_3.;;...,2_54..:...) __ ----'(__.10_3,;;...,1_60-'-) ___ -'-(1_0---'5,_51_5-'--) ___ --"-(9_2.:..-,4_10..:...) __ ---'(_10_2"-,3_97-'-) 1,541,992 1,369,428 1,843,878 2,002,079 2,263,107 1,963,698 $ 11,943,725 $ 9,856,685 $ 11,512,157 $ 13,990,322 $ 16,240,174 :::::$===1:=.:::7,=39=2=,8=34= 91

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City of Buellton, California
Changes in Fund Balances, Governmental Funds
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Modified accrual basis of accounting)
Revenues: 2015 2016 2017
Taxes $ 5,179,413 $ 6,479,828 $ 6,023,815
Licenses, permits, and fees 10,854 21,056 32,923
Intergovernmental 942,106 954,116 1,372,436
Charges for services 284,829 296,128 226,932
Fines and forfeitures 37,508 39,875 25,396
Use of money and property 107,885 104,364 142,325
Other 169,351 123,072 14,565
Total revenues 6,731,946 8,018,439 7,838,392
Expenditures:

Current:-
General government 568,229 638,552 1,686,194
Community development 1,192,571 1,115,702 351,280
Culture and leisure 591,096 507,894 670,726
Public safety 1,801,989 1,808,093 1,922,881
Public works 1,567,534 1,709,883 1,339,674
Capital outlay 1,089,702 499,756 1,036,196
Debt Service
Principal 2,211
Interest 645
Total expenditures 6,811,121 6,279,880 7,009,807
Reconciliation of Governmental Revenues
Less Expenditures to Fund Equity:

Revenues over (under) expenditures $ (79,175) $ 1,738,559 $ 828,585 Other financing sources (uses):

Write off of Advance to Successor Agency Private Purpose Trust - (1,876,208) - Release of funds to Successor Agency Private Purpose Trust - (6,067,368) - Proceeds from sales of assets 5,288 - -
Proceeds from capital lease - - 16,359
Transfers in 1,256,482 557,213 51,500
Transfers out (1,256,482) (557,213) (51,500)
Payment to Santa Barbara County - - -
Total other financing sources (uses) 5,288 (7,943,576) 16,359 Net change in fund balances $ (73,887) $ (6,205,017) $ 844,944 Debt service as a percentage of noncapital expenditures 0% 0% 0% Source: City Finance Department
92

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2018 2019 2020 2021 2022 2023 2024
$ 6,907,807 $ 7,622,367 $ 7,033,475 $ 7,992,216 $ 9,754,745 $ 10,125,193 $ 9,882,346 26,386 15,704 9,430 13,725 19,260 16,620 13,523
977,593 1,194,876 2,187,548 1,544,139 1,725,301 1,893,804 2,503,804 236,551 193,581 143,841 180,216 323,660 354,117 349,257 23,097 19,341 15,972 8,654 12,089 9,254 13,041
169,108 278,929 315,400 124,175 (102,959) 197,373 669,322 8,155 20,134 8,210 27,799 20,225 15,316 37,570
8,348,697 9,344,932 9,713,876 9,890,924 11,752,321 12,611,677 13,468,863 1,588,688 1,841,269 2,227,732 1,800,010 1,937,179 3,394,522 2,440,928 332,000 348,285 472,919 540,225 669,358 607,692 1,156,115 691,949 705,442 728,166 804,144 865,443 860,179 821,741 1,919,643 1,996,688 2,207,959 2,346,966 2,656,349 2,642,118 3,002,575 1,357,129 1,543,239 1,612,809 1,542,272 1,631,898 1,819,578 2,071,446 1,230,696 543,647 4,452,645 2,022,208 1,532,953 782,812 2,023,084 6,820 7,488 7,698 7,922 29,280 31,620 34,964
875 600 390 534 22,575 21,610 20,846
7,127,800 6,986,658 11,710,318 9,064,281 9,345,035 10,160,131 11,571,699 $ 1,220,897 $ 2,358,274 $ (1,996,442) $ 826,643 $ 2,407,286 $ 2,451,546 $ 1,897,164 - - - - - - -
- - - - - - -
- - - - - - -
21,400 - - 829,589 70,879 - 7,136
1,388,849 734,024 2,488,326 2,076,818 1,525,574 879,812 2,085,968 (1,388,849) (734,024) (2,488,394) (2,077,578) (1,525,574) (1,081,506) (2,837,608) - - - - - - -
21,400 - (68) 828,829 70,879 (201,694) (744,504)
$ 1,242,297 $ 2,358,274 $ (1,996,510) $ 1,655,472 $ 2,478,165 $ 2,249,852 $ 1,152,660 0% 0% 0% 0% 1% 1% 1%
93

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City of Buellton, California
Assessed Value and Actual Value of Taxable Property
For the last ten fiscal years
City
Secured Unsecured
FY 14-15 $ 715,256,461 $ 48,056,143
FY 15-16 749,194,282 61,290,514
FY 16-17 787,460,650 63,404,746
FY 17-18 860,755,629 65,148,264
FY 18-19 923,562,116 67,607,220
FY 19-20 978,634,993 69,160,163
FY 20-21 1,027,266,074 70,286,345
FY 21-22 1,062,946,768 64,190,255
FY 22-23 1,128,511,880 73,847,192
FY 23-24 1,172,345,710 81,842,219
Taxable
Assessed
Value
$ 763,312,604
810,484,796
850,865,396
925,903,893
991,169,336
1,047,795,156
1,097,552,419
1,127,137,023
1,202,359,072
1,254,187,929
Former Redevelopment Agency
Taxable
Assessed Total Direct
Secured Unsecured Value Tax Rate
$ 111,820,186 $ 7,764,135 119,584,321 1.000%
116,980,297 8,401,492 125,381,789 1.000%
122,962,558 8,346,976 131,309,534 1.000%
154,527,980 9,650,651 164,178,631 1.000%
180,711,301 10,479,421 191,190,722 1.000%
212,503,289 10,544,416 223,047,705 1.000%
236,362,654 11,416,612 247,779,266 1.000%
250,349,017 12,298,960 262,647,977 1.000%
267,839,751 13,820,147 281,659,898 1.000%
279,561,515 14,639,055 294,200,570 1.000%
Note: In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.

Source: County of Santa Barbara Auditor-Controller's Office 95

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City of Buellton, California
Direct and Overlapping Tax Rates
For the last ten fiscal years
(Rate per $100 of assessed value)
FY 14-15
FY 15-16
FY 16-17
FY17-18
FY 18-19
FY 19-20
FY 20-21
FY 21-22
FY 22-23
FY 23-24
Direct Rates
Total
Basic Rate Direct

1.000

1.000
Overlapping Rates
Buellton Union Buellton Union
School District School District
1992 2004

1.000 0.0270 0.0313

1.000 0.0256 0.0313

1.000 0.0313

1.000 0.0300

1.000 0.0300
Note: In 1978, California voters passed Proposition 13, which sets the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies whose boundaries include the subject property. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of debt issued by the taxing agencies shown above.

Source: County of Santa Barbara Auditor-Controller's Office 96

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Overlapping Rates
Buellton Union Santa Ynez Valley Total
AHCC Bond School District High School Bond Tax Redevelopment 2006 2012 2016 Rate Agency *

0.0250 1.08327

0.0250 1.08192

0.0238 0.0297 0.0150 1.09968

0.0226 0.0297 0.0135 1.09699

0.0219 0.0282 0.0135 1.09483

0.0219 0.0270 0.0135 1.09242

0.0239 0.0270 0.0135 1.09439

0.0239 0.0243 0.0128 1.09101

0.0227 0.0219 0.0122 1.08675
97

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City of Buellton, California
Principal Property Tax Payers - Secured Roll Only
Current Year and Seven Years Ago
FY 2023-24 FY 2017-18
Assessed % of Assessed % of
Property Owner Valuation Rank Total Valuation Rank Total FPA Flying Flags Associates, LP $ 20,340,681 1 15.1% $ 17,062,299 1 17.3% Chumash Buellton Apartments, LLC 17,062,259 2 12.6% 15,058,012 2 15.3% Albertson's LLC 16,896,289 3 12.5% 0.0%
Ocean Park Hotels-BLT, LLC 16,851,131 4 12.5% 10,879,443 3 11.1% Buellton Village Center LLC 13,370,709 5 9.9% 0.0%
Sphear Investments LLC 12,240,000 6 9.1% 0.0%
RTA Buellton Hotel, LLC 10,851,807 7 8.0% 9,480,600 4 9.6% Kang Family Partners 10,286,386 8 7.6% 9,421,760 5 9.6% Buellton Self-Storage, LP 8,847,015 9 6.6% 7,707,214 6 7.8% Kaywine, LLC 8,212,927 10 6.1% 7,357,532 8 7.5%
RREF II-CPD Buellton, LLC 7,694,878 7 7.8%
ABS CA-O LLC 6,888,358 9 7.0%
Richlynd, LLC 6,800,000 10 6.9%
$ 134,959,204 100.0% $ 98,350,096 100.0%
Source: County of Santa Barbara Auditor-Controller's Office 98

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City of Buellton, California
Schedule of Top 25 Principal Sales Tax Remitters (listed in alphabetical order) Current Year and Five Years Ago
Apr-June 2024
AJ Spurs Saloon & Dining Hall
Albertsons
Buellton Mobil
Buellton Shell
Chevron
Conserv Fuel
CVS Pharmacy
Eagle Energy 76
Farm Supply
Habit Burger Grill
Industrial Eats
Jim Vreeland Ford
McDonalds
O'Reilly Auto Parts
Platinum Performance
Reece Plumbing
Rio Vista Chevrolet
Santa Ynez Valley Marriott
Taco Bell
Taproom & Barrelworks
The Hitching Post II
Toms Gas & Market
Tractor Supply
USA Gasoline
We Are Airstream Santa Barbara
Apr-June 2019
Airstream of Santa Barbara by Sky River
AJ Spurs Saloon & Dining Hall
Albertsons
Andersons Pea Soup
Buellton Shell
Buellton Mobil
Chevron
Conserv Fuel
CVS Pharmacy
Eagle Energy 76
Farm Supply
Habit Burger Grill
Industrial Eats
Jim Vreeland Ford
McDonalds
Platinum Performance
Platinum Performance Vet
Rio Vista Chevrolet
Taproom & Barrelworks
The Hitching Post II
Todd Pipe & supply
Toms Gas & Market
Tractor Supply
USA Station
Wonderful Wine Co
Note: The lists above includes both public and private entities for the most recent and prior comparable period available and therefore the dollar values have been omitted because the information is not public information. Rankings are determined by the sales dollar amount.

Source: City Finance Department
99

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City of Buellton, California
Property Tax Levies and Collections
For the last ten fiscal years
Fiscal
Year Taxes Levied
Ended Countywide for the
June 30, Full Cash Value Fiscal Year*
2015 $ 69,060,903,131 $ 1,137,192
2016 72,467,182,665 1,209,841
2017 75,421,928,742 1,267,225
2018 79,468,594,993 1,386,091
2019 83,342,402,353 1,483,663
2020 87,526,649,641 1,572,781
2021 91,982,427,875 1,651,904
2022 95,765,404,873 1,699,909
2023 103,555,709,985 1,813,371
2024 110,489,215,541 1,894,316
Collected within the
Fiscal Year of the Levy
Amount
$ 1,127,669
1,197,790
1,256,864
1,370,118
1,466,632
1,550,367
1,629,118
1,681,200
1,790,918
1,868,416
Source: Santa Barbara County Auditor-Controller's Office Note: For the fiscal year ended June 30, 2024 as of 6/30/24 100
Total
Collections Collections to
Percentage in Subsequent Percentage
of Levy Years Amount of Levy

99.2% $ 8,981 $ 1,136,650 100.0%

99.0% 9,332 1,207,122 99.8%

99.2% 8,160 1,265,024 99.8%

98.8% 13,200 1,383,318 99.8%

98.9% 13,532 1,480,164 99.8%

98.6% 18,643 1,569,010 99.8%

98.6% 19,246 1,648,364 99.8%

98.9% 13,944 1,695,144 99.7%

98.8% 14,605 1,805,523 99.6%

98.6% 1,868,416 98.6%

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City of Buellton, California
Direct and Overlapping Debt
Current Year
June 30, 2024
2023-24 Assessed Valuation:

DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT:

Allan Hancock Joint Community College District - GO Bonds Santa Ynez Valley High School District - Bond
Buellton Union School District - GO Bonds and Bond Anticipation Notes

TOTAL DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT
OVERLAPPING GENERAL FUND DEBT:

Santa Ynez Valley Union High School District - Certificates of Participation Santa Barbara County Certificates of Participation

TOTAL OVERLAPPING GENERAL FUND DEBT
DIRECT DEBT:

City of Buellton Note Payable - Direct Borrowing
City of Buellton Capital Leases Payable

TOTAL DIRECT DEBT

COMBINED TOTAL DEBT
$ 1,254,187,929
Debt Outstanding (1)
$ 149,975
9,945,000
1,092,000
$ 11,186,975
$ 807,000
158,386,000
$ 159,193,000
$ 782,047
35,313
$ 817,360
(1) Bond Principal Balance estimated as of 6/30/2024, Certificate Balance estimated as of 6/30/24 Estimate Share
% Applicable (2) of Debt

3.553% $ 5,329

14.239% 1,416,024

72.248% 788,944
$ 2,210,297

14.239% $ 114,905

1.151% 1,823,270
$ 1,938,175
100.000% $ 782,047
100.000% 35,313
$ 817,360
$ 4,965,832
(2) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total assessed value.
(3) Excludes tax and revenue anticipation notes, enterprise revenue and mortgage revenue bonds and non-bonded lease obligations.

Ratios to 2023-24 Assessed Valuation:

Direct Debt
Total Overlapping Tax and Assessment Debt
Combined Total Debt
Source: Santa Barbara County Auditor-Controller's Office

0.07%

0.33%

0.40%
101
(3)

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City of Buellton, California
Ratios of Outstanding Debt by Type
For the last ten fiscal years
Notes Payable
Direct Borrowing (1)
FY 14-15 $
FY 15-16
FY16-17
FY 17-18
FY 18-19
FY 19-20
FY 20-21
FY 21-22
FY 22-23 800,296
FY 23-24 782,047
Source:

Capital Leases
Payable (1)
$
13,542
835,209
60,466
44,892
35,313
(1) City of Buellton Annual Comprehensive Financial Report (2)County of Santa Barbara Auditor-Controller's Office
102
Percentage of
Total Primary Personal Per Capita
Government Income (2) (2)
$ 0.00% $

0.00%

0.00%
13,542 0.00% 2
835,209 0.24% 161
60,466 0.02% 12
845,188 0.23% 171
817,360 0.22% 164

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City of Buellton, California
Legal Debt Margin Information
Last Ten Fiscal Years
(Dollars in thousands)
2015 2016 2017 2018
Assessed Value $ 715,256,461 $ 749,194,282 $ 787,460,650 $ 860,755,629 Conversion Percentage 25% 25% 25% 25%
Adjusted Assessed Value 178,814,115 187,298,571 196,865,163 215,188,907 Debt Limit Percentage 15% 15% 15% 15%
Debt limit 26,822,117 28,094,786 29,529,774 32,278,336
Total net debt applicable to limit
Legal debt margin $ 26,822,117 $ 28,094,786 $ 29,529,774 $ 32,278,336 Total net debt applicable to the limit
as a percentage of debt limit 0% 0% 0% 0%
Notes: The Government Code of the State of California provides for a legal debt limit of 15% of grossed assessed secured tax valuation. However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations shown above reflect a conversion of the assessed value for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local governments located within the state.

The City does not have any outstanding general obligation debt subject to the limit.

Source: City Finance Department
$
$
103
2019 2020 2021 2022 2023 2024
923,562,116 $ 978,634,993 $ 1,027,266,074 $ 1,062,946,768 $ 1,128,511,880 $ 1,172,345,710 25% 25% 25% 25% 25% 25%
230,890,529 244,658,748 256,816,519 265,736,692 282,127,970 293,086,428 15% 15% 15% 15% 15% 15%
34,633,579 36,698,812 38,522,478 39,860,504 42,319,196 43,962,964 34,633,579 $ 36,698,812 $ 38,522,478 $ 39,860,504 $ 42,319,196 $ 43,962,964 0% 0% 0% 0% 0% 0%

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City of Buellton, California
Demographic and Economic Statistics
Last Ten Calendar Years
Personal Income
Santa Barbara County
Per Capita
Personal Income Unemployment Rate
Year Population (1) (in thousands) (2) Santa Barbara County (3) Santa Barbara County (4) 2015 4,931 $ 21,700,000 $ 49,600
2016 4,957 22,300,000 49,900
2017 5,129 24,200,000 53,700
2018 5,291 25,000,000 55,100
2019 5,453 26,646,853 58,600
2020 5,464 27,992,849 62,000
2021 5,185 29,502,767 66,900
2022 5,055 30,190,183 67,818
2023 4,944 33,037,087 74,989
2024 4,970 33,607,554 75,757
Notes:
** Information presented is for the Santa Barbara County Region, except for population data which relate to the City's population, since separate data is not available for the City of Buellton.

Sources:
(1) California Department of Finance, numbers are based on January 1, 2024, incorporating 2020 Census data (2) U.S. Dept. of Commerce Bureau of Economic AnalYSiS, estimated amounts. (3) U.S. Dept. of Commerce Bureau of Economic Analysis. (4) State of California Employment Development Department Research Center. 104

4.7%

4.9%

4.3%

3.9%

3.5%

11.6%

5.9%

2.8%

3.8%

4.2%

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City of Buellton, California
Full-time and Part-time City Employees by Function (Full Time Equivalent) Last Ten Fiscal Years
(Fiscal year ended June 30)
Function 2015 2016 2017 2018 2019
General Government
- City Council 5.00 5.00 5.00 5.00 5.00
- City Clerk / HR 1.00 1.00 1.00 1.00 1.00
- City Manager 1.00 1.00 1.00 1.00 1.00
- City Attorney *
- Finance 4.05 3.55 3.55 3.55 3.55
Community Development
- Planning 2.45 2.45 2.45 2.27 3.27
Culture and Leisure
- Parks & Recreation 6.65 6.60 7.80 5.53 5.14
- Library **
Public Safety
- Police ***
- Fire ****
Public works
- Street Lights
- Engineering
- General 8.80 8.80 8.80 8.61 7.18
Total 28.95 28.40 29.60 26.96 26.14
Note:
* Starting in FY2009 the City Attorney is contract personnel. 2020

5.00 1.00

1.00 3.55

3.27 6.14

7.18 27.14
** The City of Buellton contracted with City of Goleta to manage the Buellton Branch of the City of Goleta Library.
*** Contract with Santa Barbara County Sheriff Department for law enforcement services. 2021 2022

5.00 5.00

1.00 1.07

1.00 1.00

3.20 3.20

3.33 3.26

4.93 5.02

8.86 9.41

27.32 27.96
**** Contract with Santa Barbara County Fire Department to provide staffing at County Fire Station 31 in Buellton.

Source: City Finance Department
106
2023 2024

5.00 5.00

1.24 1.02

1.00 1.00

3.22 3.48

3.20 3.77

5.33 4.43

8.58 8.55

27.57 27.25

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City of Buellton, California
Operating Indicators by Function
last Ten Fiscal Years
(Fiscal year ended June 30)
Function
Police *
- Arrests
- Non-criminal Citations
Total Police Actions
Fire **
- Number of Calls for Service
- Emergency Call Responses
- Fire Prevention Activities
Total Fire Actions
Planning Permits:
- Certificate of Compliance
- Conditional Use
Development Plan Modification
- Final Development Plan
- General Plan Amendment
- Preliminary Development Plan
- Home Occupation
- Land Use Exemption
- Lot Line Adjustment
- Minor Use Permit
- Sign Ordinance Exemption
- Specific Plan
- Time Extensions
- Tentative Parcel Map
- Tentative Tract Map
- Variance
- Zoning Clearance
- Zoning Ordinance Amendment
Total planning actions
2015
127
667
794
796
508
29 1,333
1 3
3 7
63 1
1 38
1 118
2016 2017 2018
107 176 172
402 693 211
509 869 383
479 577 602
492 *** ***
55 81 336
1,026 658 938
3 1
1 2 2
2 3 2
1 7 7 6
87 77 110
3 1
2 1
1 1
1 1 1
1 1
69 75 63
2 1
175 173 187
*Police services are provided by the Santa Barbara County Sheriff's Office. ** Fire services are provided by the Santa Barbara County Fire Department 2019 2020
186 209
318 256
504 465
675 699
*** ***
23 NA
698 699
1 1
1 1 1
3 3
78 75
2 1
3 2
68 30
4 156 118
*** FY2017 and forward: Number of Calls for Service includes all Emergency Call Responses

1. FY2015 data is for July 2013 - Dec 2013 & Apr 2015 - June 2015 NA indicates the information is not available.

Source: City Finance, Public Works and Planning Departments 107
2021 2022 2023 2024
214 185 136 156
134 143 82 216
348 328 218 372
680 638 619 746
*** *** *** ***

NA NA NA NA
680 638 619 746
2 2 1 2
1 3
2 5 1
1 6 4 1 2
106 154 135 99
1 2 3 2 3
1 1
3 3 4 3
1 1
1 1
48 43 51 51
1 1
173 220 196 163

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City of Buellton, California
Capital Asset Statistics by Function
Last Ten Fiscal Years
(Fiscal year ended June 30)
Function
Police *:

Stations
Fire *
Fire stations
Public works
Streets (miles)
Streetlights
Parks and recreation
Parks
Sewer
Sanitary sewers (miles)
Number of pump stations
Wastewater treatment plant
Water
Water lines
Wells
Water treatment plants
Reservoirs
2015 2016 2017
1 1 1
1 1 1
22 22 22
64 64 64
4 4 4
18 18 18
2 2 2
1 1 1
27 27 27
5 5 5
2 2 2
3 3 3
* Services are provided by the County or Special Districts, which are separate from the City. The data provided are for those portions of the system located within the City of Buellton.

Source: City Finance, Public Works and Planning Departments 108
2018
1 1
22 91
4 18
2 1
27 5
2 3

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2019
1 1
22 91
4 18
3 1
27 5
2 3
2020
1 1
22 91
5 18
3 1
27 6
2 3
2021
1 1
22 91
5 18
3 1
27 6
2 3
2022
1 1
22 91
5 18
3 1
27 6
2 3
109
2023
1 1
22 91
5 18
3 1
27 6
2 3
2024
1 1
22 174
5 18
3 1
27 6
2 3

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City of Buellton, California
Capital Asset Statistics by Funds
last Ten Fiscal Years
(Fiscal year ended June 30)
Governmental-type
Land
Construction-in-progress
Buildings and improvements
Equipment
Infrastructure
Total
Accumulated depreciation
Total Accumulated depreciation
Total Governmental net capital assets
Business-type Activities
Land
Construction-in-progress
Buildings and improvements
Equipment
Infrastructure
Total
Accumulated depreciation
Total accumulated depreciation
Total Business-type net capital assets
Source: City Finance Department
2015
$ 1,536,248 $
4,221,448
528,043
17,367,786
23,653,525
(5,501,416)
$ 18,152,109 $
$ 247,691 $
574,387
815,800
11,578,959
13,216,837
(7,643,835)
$ 5,573,002 $
110
2016 2017 2018
1,536,248 $ 1,827,166 $ 1,827,166
5,806,438 5,829,209 5,896,731
598,224 632,269 672,095
16,939,604 17,604,230 18,658,272
24,880,514 25,892,874 27,054,264
(5,919,701) (6,390,256) (6,885,318)
18,960,813 $ 19,502,618 $ 20,168,946
247,691 $ 247,691 $ 247,691
574,387 574,387 574,387
894,291 897,367 905,220
12,451,313 12,570,229 12,703,866
14,167,682 14,289,674 14,431,164
(8,090,871) (8,645,646) (9,125,584)
6,076,811 $ 5,644,028 $ 5,305,580

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2019 2020 2021 2022 2023 2024
$ 1,827,166 $ 2,639,835 $ 2,639,835 $ 2,639,835 $ 2,639,835 $ 2,639,835 337,960 994,288 319,810 1,360,391
6,008,444 7,927,047 7,970,931 8,133,231 8,225,942 9,196,029 672,095 704,826 730,716 730,716 730,716 732,776
19,090,206 20,778,848 22,393,322 23,036,768 24,401,347 24,401,347 27,597,911 32,050,556 34,072,764 35,534,838 36,317,650 38,330,378 (7,406,125) (7,946,714) (9,203,652) (9,204,955) (9,906,692) (10,653,341) $ 20,191,786 $ 24,103,842 $ 24,869,112 $ 26,329,883 $ 26,410,958 $ 27,677,037 $ 247,691 $ 247,691 $ 247,691 $ 247,691 $ 247,691 $ 247,691 1,365,319 3,424,198 349,573 1,576,329
574,387 574,387 574,387 582,135 582,135 582,135
905,220 910,068 861,814 861,814 861,814 1,115,885
12,978,756 13,415,422 13,639,027 13,829,470 17,771,500 18,283,405 14,706,054 15,147,568 16,688,238 18,945,308 19,812,713 21,805,445 (9,576,239) (10,012,570) (10,397,929) (10,768,681) (11,193,555) (11,656,721) $ 5,129,815 $ 5,134,998 $ 6,290,309 $ 8,176,627 $ 8,619,158 $ 10,148,724 111

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GLOSSARY and ACRONYMS

GLOSSARY OF TERMS
Accounting System The total structure of records and procedures which identify, record, classify, summarize and report information on the financial position and results of operations of a government.

Accrual Accounting Basis of accounting used in proprietary fund types (enterprise and Internal Service funds) and in government-wide financial statements; statements include all economic resources of fund, including capital assets and long-term debt.

Adoption Formal action by the City Council, which sets the spending plan for the fiscal year.

Appropriation A legal authorization granted by the City Council to expend monies, and incur obligations for specific purposes.

Assessed Property Value The dollar value set upon real estate or other property by the County Assessor.

Audit A view of the City's accounts by internal audit staff or an independent auditing firm to substantiate fiscal year-end fund, salaries, reserves, and cash on hand.

Balanced Budget A budget with no budget deficits, but could possibly have a budget surplus.

Bonds A certificate of debt issued by an entity, guaranteeing payment of the original investment, plus interest, by a specified future date.

Budget An annual financial plan that identifies estimated revenues, specific types and levels of services to be provided, and establishes the amount of money which can be spent.

Budgetary Control The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available
appropriations and revenues.

CalPERS The California Public Employees’ Retirement System (CalPERS) is an agency in California that manages pension and health benefits to its 2 million members. Members include school, public agency and state members.

Capital Improvement Plan (CIP) Annual appropriations in the City's budget for capital improvement projects such as street or park improvements, building construction, and various kinds of major facility

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GLOSSARY and ACRONYMS
maintenance. Capital improvement projects are supported by a five-year expenditure plan, which details funding sources and expenditure amounts. They are often multi-year projects which require funding beyond the one-year period of the annual budget.

Consumer Price Index (CPI) A statistical description of price levels provided by the U.S.

Department of Labor. The change in this index from year to year is used to measure the cost of living and economic inflation.

Contingency A budgetary reserve set aside for emergency or unanticipated expenditures, revenue shortfalls and/or unknown expenditures; also referred to as appropriated reserves.

Debt Service The payment of principal and interest on borrowed fund, such as bonds.

Deficit An excess of expenditures or expenses over revenues.

Departments/Divisions/Activities The budget organizes departmental expenditures into functional budget/organizational units called divisions. Each division contains an "activity summary" which describes the major services being provided and the personnel/financial resources required to provide the service.

Depreciation An accounting method of allocating the cost of a tangible or physical asset over its useful life or life
expectancy. Depreciation represents how much of an asset's value has been used up.

Enterprise Fund A type of fund established for the total costs of those governmental facilities and services which are operated in a manner similar to private enterprises. These programs are entirely or predominantly self-supporting. The City enterprise funds are the water and sewer funds.

Expenditure The actual payment for goods and services.

Franchise Fee A regulatory fee charged to utility companies for the privilege of doing business in the City of Buellton. For example, Comcast, Marborg, PG&E and SoCal Gas.

Fiduciary Fund Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations other governmental units and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private-purpose funds, and agency funds.

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GLOSSARY and ACRONYMS
Fiscal Year The period designated by the City for the beginning and ending of financial transactions. The City of Buellton's fiscal year begins July 1 and ends June 30 of each year.

Fringe Benefits These include employee retirement, health, dental and vision insurance, workers compensation, uniforms and deferred
compensation plans.

Full-time Equivalence (FTE) The hours worked by one employee on a full-time basis. The concept is used to convert the hours worked by several parttime employees into the hours worked by full-time employees.

On an annual basis, an FTE is considered to be 2,080 hours, which is calculated as: 8 hours per day x 5 work days per week.

Fund An accounting entity with a set of self-balancing revenue and expenditure accounts used to record the financial affairs of a governmental organization.

Fund Balance The difference between the assets (revenues and other resources) and liabilities (expenditures incurred or committed to) of a particular fund. Accumulated surplus of revenue over expenditures (equity) in the governmental funds.

Generally Accepted Accounting
Principles (GAAP) Uniform minimum standards and guidelines for accounting and reporting. These standards govern the form and content of the annual financial statements of an entity. The primary
authoritative body on the application of GAAP to state and local governments is the Governmental Accounting Standards Board (GASB).

General Fund The fund used to account for all financial resources except those required to be accounted for in another fund (e.g., enterprise or grant funds). Usually, the General Fund is the largest fund in a municipality.

Grants Contributions of cash or other assets from another governmental agency to be used or expended for a specified purpose, activity or facility.

Infrastructure Facilities on which the continuance and growth of a community depend, such as roads, water lines, sewers, public buildings, parks and so forth.

Interfund Transfer Money transferred into another fund to finance operations or capital projects.

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GLOSSARY and ACRONYMS
Lease-Purchase Agreement Contractual agreements which are termed leases, but whose lease amount is applied to the purchase.

Levy (verb) To impose taxes, special assessments or service charges for the support of governmental activities; (noun) The total amount of taxes, and/or special assessments and/or service charges imposed by a governmental agency.

Long-Term Debt Debt with a maturity of more than one year after the date of issue.

Maintenance of Effort (MOE) The required amount of discretionary expenditures to maintain city streets and roads.

Major Fund Funds whore revenues, expenditures/expenses, assets or liabilities (excluding extraordinary items) are at least 10 percent of corresponding totals for all governmental or
enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds.

Modified Accrual Basis of accounting used in governmental funds which focuses on current, available resources or a “working capital” approach; fund statements exclude long-term capital assets and debt.

Municipal Code City Council approved ordinances currently in effect.

Objective Desired output oriented accomplishments which can be measured and achieved within a given time frame.

Objects of Expenditure The individual expenditure accounts used to record each type of expenditure City operations may incur. For budgeting purposes, objects of expenditure are categorized into groups of similar types of expenditures called major categories of expenditure.

The principal objects of expenditure used in the budget are:
 Employee Services - Salaries and fringe benefits paid to City employees. Includes items such as vision, health, dental insurance, retirement and deferred compensation.
 Operating and Maintenance Charges - Supplies and other materials and services used in the normal operations of City departments. Includes items such as books, chemicals and construction materials, consultant contracts and internal service fund charges, advertising, travel and utilities.
 Minor Capital Outlay - A budget category which budgets all equipment having a unit cost of more than $500 and an

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GLOSSARY and ACRONYMS
estimated useful life of more than one year. This includes furniture, automobiles, machinery, equipment and other
relatively minor fixed assets.

Operating Budget Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing acquisition, spending and service delivery activities of a government are controlled.

Operating Expenditures Expenditures for salaries, material and supplies, services which are ordinary through its normal operations.

Operating Revenue Annual income received by the City through sources such as taxes, fines, fees, grants, charges for current services or other revenues that can be used to finance operations or capital assets.

Ordinance A formal legislative enactment by the governing board (City Council) of a municipality. If it is not in conflict with any higher form of law, it has the full force and effect of law within the boundaries of the municipality to which it applies.

Performance Measure Achievement of the objective/advances the organization has towards a corresponding goal.

Reserve An account used to record a portion of the fund balance as legally segregated for a specific use.

Resolution A special or temporary order of a legislative body requiring less formality than an ordinance.

Special Revenue Funds Revenues are restricted/committed for specific purposes (other than debt or capital). Ex. Gas Tax and Measure A.

Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include charges for services rendered only to those paying for such charges as sewer or water service.

Transfers In/Out Payments from one fund to another fund, primarily for work or services provided.

Unfunded Accrual Liability (UAL) (UAL) obligation represents the market value of the assets. minus the discounted value of the future liabilities. When a plan or pool's Market Value of. Assets is less than the
Actuarial Accrued Liability, the difference is the plan or pool's UAL.

Page 219 of 252 ends

GLOSSARY and ACRONYMS

ACRONYMS
ACFR Annual Comprehensive Financial Report
CalPERS California Public Employees’ Retirement
System
CERT Community Emergency Response Team
CIP Capital Improvement Plan
CJPIA California Joint Powers Insurance
Authority
COLA Cost of Living Adjustment
COPS Citizens’ Option for Public Safety
DCP Deferred Compensation Plan
FEMA Federal Emergency Management Agency
FOG Fats, Oils and Grease
FTE Full-time Equivalence
FY Fiscal Year
GAAP Generally Accepted Accounting
Principles
GASB Governmental Accounting Standards
Board
GFOA Governmental Finance Officers
Association of the United States and
Canada
HSC Healthy and Safety Code
IWD Industrial Waste Discharge
LAFCO Local Agency Formation Commission
LAIF Local Agency Investment Fund
LTF Local Transportation Fund
MC Medicare
MOE Maintenance of Effort
NPDES National Pollutant Discharge Elimination
System
OPEB Other Post-Employment Benefits
RDA Redevelopment Agency
RMRA Road Maintenance and Rehabilitation
Account
SB1 Senate Bill No.1: Road Repair and
Accountability Act of 2017
SBCAG Santa Barbara County Association of
Governments
SCADA Supervisory Control and Data Acquisition
SEMP Socio-Economic Mitigation Program
SGMA Sustainable Groundwater Management
Act
SS Social Security
STA State Transit Assistance
TDA Transportation Development Act
TOT Transient Occupancy Tax
UAL Unfunded Accrued Liability
VLF Vehicle License Fee
WTP Water Treatment Plant
WWTP Wastewater Treatment Plant

Page 220 of 252 ends

Percent
Used
[1] 60,912.84 103.34%
[1] 4,241.56 106.27%
[3] -286.08 95.66%
[1] -35,769.88 91.77%
[1] 83,370.43 102.38%
[1] 108,295.72 102.85%
[1] -10,550.68 75.24%
210,213.91 102.17%
585.00 152.00%
850.00 109.44%

50.00 #DIV/0!
143.00 #DIV/0!
1,560.00 #DIV/0!
[2] 3,188.00 131.49%
1,861.27 141.36%
850.00 100.14%
20,167.96 112.15%

0.00 100.00%
-476,308.29 61.21%
[3] -453,429.06 77.57%
16,183.08 110.79%
4,166.55 219.04%
-825.50 76.41%
8,920.00 285.83%
455.00 128.71%
8,291.62 105.59%
-532,470.00 0.00%
[4] -495,279.25 41.33%
[7] 28,619.95 419.78%
[4] 31.50 #DIV/0!
28,651.45 420.13%
[4] 328.00 0.00%
328.00 0.00%
103.79 134.60%
7,136.93 242.74%
500.00 #DIV/0!
[5] 7,740.72 246.05%
210.00 0.00%
[2] 210.00 0.00%
-1,063.00 98.48%
Budget Report - Governmental Funds
City of Buellton, CA Account Summary
For Fiscal: 2023-2024 Period Ending: 06/30/2024
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Revenue
Category: 410 - Taxes
001-41005 Property Taxes - Secured 1,821,551.00 1,821,551.00 1,882,463.84 001-41010 Property Taxes - Unsecured 67,696.00 67,696.00 71,937.56 001-41015 Homeowners Exemptions 6,590.00 6,590.00 6,303.92 001-41020 Franchise Fees 434,500.00 434,500.00 398,730.12 001-41025 Sales Tax 3,505,488.00 3,505,488.00 3,588,858.43 001-41035 Transient Occupancy Tax 3,800,000.00 3,800,000.00 3,908,295.72 001-41040 Property Transfer Tax 42,611.00 42,611.00 32,060.32 Category: 410 - Taxes Total: 9,678,436.00 9,678,436.00 9,888,649.91 Category: 420 - Fees & Permits
001-42010 Zoning Clearance 1,125.00 1,125.00 1,710.00
001-42015 Small Permits 9,000.00 9,000.00 9,850.00
001-49566 Home Occupation Permit 0.00 0.00 50.00
001-49585 Miscellaneous Permits 0.00 0.00 143.00
001-49632 Time Extension Fees 0.00 0.00 1,560.00
Category: 420 - Fees & Permits Total: 10,125.00 10,125.00 13,313.00 Category: 430 - Revenues From Other Agencies
001-43005 Motor Vehicle in Lieu Tax 4,500.00 4,500.00 6,361.27 001-43010 MV License Fee Compensation 617,957.00 617,957.00 618,807.00 001-43015 COPS grant 165,991.00 165,991.00 186,158.96
001-43040 Beverage Container Grant 5,000.00 5,000.00 5,000.00 032-43060 ARPA Funding 1,227,948.00 1,227,948.00 751,639.71 Category: 430 - Revenues From Other Agencies Total: 2,021,396.00 2,021,396.00 1,567,966.94 Category: 440 - Charges for Current Services
001-44005 Buellton Recreation Program 150,000.00 150,000.00 166,183.08 001-44010 Recreation Program 50/50 3,500.00 3,500.00 7,666.55 001-44015 Buellton Rec Program Trips 3,500.00 3,500.00 2,674.50 001-44020 Park Reservation Fees 4,800.00 4,800.00 13,720.00 001-44025 Event Application Fee/Temp Use 1,585.00 1,585.00 2,040.00 001-44045 Lease Revenue - Principal 148,320.00 148,320.00 156,611.62 025-44040 Transfer from Reserves 66,304.00 532,470.00 0.00 Category: 440 - Charges for Current Services Total: 378,009.00 844,175.00 348,895.75 Category: 442 - Misc
001-44250 Miscellaneous 8,950.00 8,950.00 37,569.95
001-49548 Document Sales 0.00 0.00 31.50
Category: 442 - Misc Total: 8,950.00 8,950.00 37,601.45 Category: 443 - Housing
023-44310 Housing Fees 0.00 0.00 328.00
Category: 443 - Housing Total: 0.00 0.00 328.00
Category: 450 - Fines & Penalties
001-45005 Criminal Fines & Penalties 300.00 300.00 403.79 001-45010 Fines & Fees 5,000.00 5,000.00 12,136.93
001-49532 Code Enforcement Fines 0.00 0.00 500.00
Category: 450 - Fines & Penalties Total: 5,300.00 5,300.00 13,040.72 Category: 470 - Traffic Mitigation
024-47010 Traffic Mitigation Fees 0.00 0.00 210.00
Category: 470 - Traffic Mitigation Total: 0.00 0.00 210.00 Category: 471 - Gas Tax
025-47110 Surface Transportation Program 70,000.00 70,000.00 68,937.00 2/19/2025 11:56:38 AM Page 1 of 13

Page 1 of 15 ends

Percent
Used
5,592.15 104.39%
-2,325.18 93.12%
-244.46 98.89%
-183.71 99.55%

0.00 100.00%
-3,428.72 93.28%
[3] -1,652.92 99.52%
543.00 109.78%
[3] 543.00 109.78%
[h] -646.00 98.41%
[3] -20,590.87 54.24%
[h] 3,300.00 #DIV/0!
-17,936.87 79.06%
580.65 100.13%
[3] 580.65 100.13%
489,216.82 727.20%
-3,407.00 31.86%
398.83 106.88%
667.06 266.77%
12,596.09 309.93%
6,749.02 277.61%
172.81 157.60%
21,820.66 411.72%
10,496.42 183.97%
11,814.22 #DIV/0!
[6] 550,524.93 563.40%
[3] -79,701.54 56.89%
-4,689,866.00 0.00%
[h] -65,000.00 32.99%
[3] 3,300.00 #DIV/0!
-867,894.00 0.00%
[h] -668,705.57 12.38%
[h] -4,824,858.48 22.64%
[h] -718,957.21 41.20%
-550,000.00 0.00%
-1,550,415.00 0.00%
[h] -9,990.00 0.10%
-1,228,698.00 0.00%
-15,250,785.80 12.36%
-15,417,103.24 50.22%
40,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
025-47116 SB1 - Local Streets & Roads 127,309.00 127,309.00 132,901.15 025-47120 Gas Tax 2105 33,794.00 33,794.00 31,468.82
025-47125 Gas Tax 2106 21,978.00 21,978.00 21,733.54
025-47130 Gas Tax 2107 40,591.00 40,591.00 40,407.29
025-47135 Gas Tax 2107.5 2,000.00 2,000.00 2,000.00
025-47140 Gas Tax 2103/R & T 7360 51,033.00 51,033.00 47,604.28 Category: 471 - Gas Tax Total: 346,705.00 346,705.00 345,052.08 Category: 473 - Local Transportation
027-47310 LTF - Bikeways 5,554.00 5,554.00 6,097.00
Category: 473 - Local Transportation Total: 5,554.00 5,554.00 6,097.00 Category: 474 - Transportation Planning
027-47415 Transfer from General Fund 40,646.00 40,646.00 40,000.00 029-47410 STA Funding 45,000.00 45,000.00 24,409.13
029-47415 Transfer from General Fund 0.00 0.00 3,300.00 Category: 474 - Transportation Planning Total: 85,646.00 85,646.00 67,709.13 Category: 475 - Measure A
031-47510 Measure A 444,911.00 444,911.00 445,491.65
Category: 475 - Measure A Total: 444,911.00 444,911.00 445,491.65 Category: 490 - Use of Monies & Properties
001-44105 Interest 78,000.00 78,000.00 567,216.82
001-49010 Rent 5,000.00 5,000.00 1,593.00
023-44105 Interest 5,800.00 5,800.00 6,198.83
024-44105 Interest 400.00 400.00 1,067.06
025-44105 Interest 6,000.00 6,000.00 18,596.09
027-44105 Interest 3,800.00 3,800.00 10,549.02
029-44105 Interest 300.00 300.00 472.81
031-44105 Interest 7,000.00 7,000.00 28,820.66
032-44105 Interest 12,500.00 12,500.00 22,996.42
075-44105 Interest Revenue 0.00 0.00 11,814.22
Category: 490 - Use of Monies & Properties Total: 118,800.00 118,800.00 669,324.93 Category: 495 - Client Review
001-44035 Cost Reimbursement 0.00 184,885.00 105,183.46 001-44040 Transfer from Reserves 4,375,925.00 4,689,866.00 0.00 027-49690 Transfer from Other Funds 97,000.00 97,000.00 32,000.00 031-49686 Safe Routes to School 0.00 0.00 3,300.00
031-49736 Transfer from Reserves 551,607.00 867,894.00 0.00 092-49726 Transfer from Gas Tax Fund 297,009.00 763,175.00 94,469.43 092-49727 Transfer from General Fund 4,375,925.00 6,237,199.00 1,412,340.52 092-49728 Transfer from Measure A 906,518.00 1,222,805.00 503,847.79 092-49729 Transfer from Sewer Fund 550,000.00 550,000.00 0.00 092-49732 Transfer from Water Fund 1,411,004.00 1,550,415.00 0.00 092-49733 Trsfr from Local Trans Fund 10,000.00 10,000.00 10.00 092-49734 Transfer from ARPA Fund 1,228,698.00 1,228,698.00 0.00 Category: 495 - Client Review Total: 13,803,686.00 17,401,937.00 2,151,151.20 Revenue Total: 26,907,518.00 30,971,935.00 15,554,831.76 Expense
Department: 102 - Storm Drain Outfall Repairs and Re-Establishment Category: 700 - Capital
092-102-71500 Project Management/Inspection 40,000.00 40,000.00 0.00 Category: 700 - Capital Total: 40,000.00 40,000.00 0.00 Department: 102 - Storm Drain Outfall Repairs and Re-Establishment Total: 40,000.00 40,000.00 0.00 2/19/2025 11:56:38 AM Page 2 of 13

Page 2 of 15 ends

Percent
Used
13,090.00 73.82%
13,090.00 73.82%
[f] 13,090.00 73.82%
49,950.00 0.10%
[f] 49,950.00 0.10%
49,950.00 0.10%
123,400.00 1.28%
123,400.00 1.28%
[f] 123,400.00 1.28%
40,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
80,000.00 0.00%
80,000.00 0.00%
80,000.00 0.00%
70,047.50 29.95%
100,000.00 0.00%
1,200,000.00 0.00%
1,370,047.50 2.14%
[f] 1,370,047.50 2.14%
33,193.25 52.58%
51,865.47 30.85%
1,678,661.95 33.61%
1,763,720.67 34.03%
[f] 1,763,720.67 34.03%
9,250.00 90.91%
9,250.00 90.91%
[f] 9,250.00 90.91%
10,000.00 0.00%
114,918.56 34.29%
124,918.56 32.43%
[f] 124,918.56 32.43%
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 205 - City Hall Repairs
Category: 700 - Capital
092-205-74100 Construction/Improvements 50,000.00 50,000.00 36,910.00 Category: 700 - Capital Total: 50,000.00 50,000.00 36,910.00 Department: 205 - City Hall Repairs Total: 50,000.00 50,000.00 36,910.00 Department: 207 - Santa Ynez River Trail
Category: 700 - Capital
092-207-70000 Conceptual Plan and Feasibility 50,000.00 50,000.00 50.00 Category: 700 - Capital Total: 50,000.00 50,000.00 50.00 Department: 207 - Santa Ynez River Trail Total: 50,000.00 50,000.00 50.00 Department: 212 - The Avenue Median 3 Improvement
Category: 700 - Capital
092-212-70000 Conceptual Plan and Feasibility 125,000.00 125,000.00 1,600.00 Category: 700 - Capital Total: 125,000.00 125,000.00 1,600.00 Department: 212 - The Avenue Median 3 Improvement Total: 125,000.00 125,000.00 1,600.00 Department: 214 - City Hall Generator/Electrical Replacement Category: 700 - Capital
092-214-74100 Construction and Improvement 40,000.00 40,000.00 0.00 Category: 700 - Capital Total: 40,000.00 40,000.00 0.00 Department: 214 - City Hall Generator/Electrical Replacement Total: 40,000.00 40,000.00 0.00 Department: 217 - River View Park Basketball Court Resurfacing Category: 700 - Capital
092-217-74100 Construction and Improvement 80,000.00 80,000.00 0.00 Category: 700 - Capital Total: 80,000.00 80,000.00 0.00 Department: 217 - River View Park Basketball Court Resurfacing Total: 80,000.00 80,000.00 0.00 Department: 220 - Willemsen Parking Lot
Category: 700 - Capital
092-220-70005 Design and Permitting 100,000.00 100,000.00 29,952.50 092-220-71500 Project Management and Inspection 100,000.00 100,000.00 0.00 092-220-74100 Construction/Improvements 1,200,000.00 1,200,000.00 0.00 Category: 700 - Capital Total: 1,400,000.00 1,400,000.00 29,952.50 Department: 220 - Willemsen Parking Lot Total: 1,400,000.00 1,400,000.00 29,952.50 Department: 221 - Willemsen House Renovation
Category: 700 - Capital
092-221-70005 Design and Permitting 70,000.00 70,000.00 36,806.75 092-221-71500 Project Management and Inspections 75,000.00 75,000.00 23,134.53 092-221-74100 Construction/Improvements 1,400,000.00 2,528,441.00 849,779.05 Category: 700 - Capital Total: 1,545,000.00 2,673,441.00 909,720.33 Department: 221 - Willemsen House Renovation Total: 1,545,000.00 2,673,441.00 909,720.33 Department: 222 - Village Park Improvements
Category: 700 - Capital
092-222-74100 Village Park Improvements 80,000.00 101,750.00 92,500.00 Category: 700 - Capital Total: 80,000.00 101,750.00 92,500.00 Department: 222 - Village Park Improvements Total: 80,000.00 101,750.00 92,500.00 Department: 223 - SYVCO CDBG 140 Highway 246 TI Improvements Category: 700 - Capital
092-223-71500 Project Management and Inspections 0.00 10,000.00 0.00 092-223-74100 Construction and Improvements 0.00 174,885.00 59,966.44 Category: 700 - Capital Total: 0.00 184,885.00 59,966.44 Department: 223 - SYVCO CDBG 140 Highway 246 TI Improvements Total: 0.00 184,885.00 59,966.44 2/19/2025 11:56:38 AM Page 3 of 13

Page 3 of 15 ends

Percent
Used
-3,076.11 123.78%
299,461.05 5.39%
195,000.00 0.00%
1,078,037.75 1.30%
1,569,422.69 2.92%
[f] 1,569,422.69 2.92%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
24,193.55 54.86%
24,193.55 54.86%
[f] 24,193.55 54.86%
75,000.00 0.00%
35,155.00 58.64%
56,733.30 92.51%
166,888.30 81.82%
[f] 166,888.30 81.82%
47,730.00 40.34%
80,000.00 0.00%
640,000.00 0.00%
767,730.00 4.03%
[f] 767,730.00 4.03%
4,824.93 92.83%

0.00 100.00%

0.00 100.00%
495.20 76.87%
746.57 5.97%
846.82 94.02%

2.90 99.86%
-497.96 103.30%
251.78 93.77%
-0.06 100.15%
[a] 6,670.18 95.38%
5,439.71 22.29%
1,930.32 36.92%
-582.98 103.33%
1,578.26 58.47%
184.40 63.84%
439.22 78.04%
[a] 8,988.93 73.46%
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 307 - McMurray Road Widening/TS (13/14)
Category: 700 - Capital
092-307-70005 Design and Permitting 12,935.00 12,935.00 16,011.11 092-307-71200 Right of Way Acquistion 316,517.00 316,517.00 17,055.95 092-307-71500 Project Management and Inspections 50,000.00 195,000.00 0.00 092-307-74100 Construction and Improvements 200,000.00 1,092,188.00 14,150.25 Category: 700 - Capital Total: 579,452.00 1,616,640.00 47,217.31 Department: 307 - McMurray Road Widening/TS (13/14) Total: 579,452.00 1,616,640.00 47,217.31 Department: 308 - No. Ave of the Flags Park and Ride
Category: 700 - Capital
092-308-70005 Design and Permitting 50,000.00 50,000.00 0.00 Category: 700 - Capital Total: 50,000.00 50,000.00 0.00 Department: 308 - No. Ave of the Flags Park and Ride Total: 50,000.00 50,000.00 0.00 Department: 309 - West Highway 246 Safety Improvements
Category: 700 - Capital
092-309-70000 Conceptual Plan and Feasibility 0.00 53,600.00 29,406.45 Category: 700 - Capital Total: 0.00 53,600.00 29,406.45 Department: 309 - West Highway 246 Safety Improvements Total: 0.00 53,600.00 29,406.45 Department: 321 - Road Maintenance (2022/23)
Category: 700 - Capital
092-321-70005 Design and Permitting (2022/23) 75,000.00 75,000.00 0.00 092-321-71500 Road Maintenance (2022/23) 85,000.00 85,000.00 49,845.00 092-321-74100 Construction/Improvements (2022/23) 540,000.00 757,863.00 701,129.70 Category: 700 - Capital Total: 700,000.00 917,863.00 750,974.70 Department: 321 - Road Maintenance (2022/23) Total: 700,000.00 917,863.00 750,974.70 Department: 322 - Road Maintenance (2023-24)
Category: 700 - Capital
092-322-70005 Design and Permitting (2023/24) 80,000.00 80,000.00 32,270.00 092-322-71500 Project Management & Inspection (2023/24) 80,000.00 80,000.00 0.00 092-322-74100 Construction and Improvement (2023/24) 640,000.00 640,000.00 0.00 Category: 700 - Capital Total: 800,000.00 800,000.00 32,270.00 Department: 322 - Road Maintenance (2023-24) Total: 800,000.00 800,000.00 32,270.00 Department: 401 - CITY COUNCIL
Category: 500 - Employee Services
001-401-50000 Salaries 61,394.00 67,297.00 62,472.07
001-401-50020 Council Salaries 34,200.00 34,200.00 34,200.00 001-401-50025 Council Car Allowance 4,500.00 4,500.00 4,500.00 001-401-50120 Employer SS/MC 1,452.00 2,141.00 1,645.80 001-401-50130 UI & Employee Training Tax 794.00 794.00 47.43 001-401-50200 PERS Retirement 18,943.00 14,170.00 13,323.18 001-401-50300 Workers Compensation 2,000.00 2,000.00 1,997.10 001-401-50400 Medical Benefit 15,105.00 15,105.00 15,602.96 001-401-50410 Employer Paid DCP 3,558.00 4,041.00 3,789.22 001-401-50500 Group Life Ins Benefit 41.00 41.00 41.06
Category: 500 - Employee Services Total: 141,987.00 144,289.00 137,618.82 Category: 600 - Operating & Maintenance
001-401-60013 Election Expense 7,000.00 7,000.00 1,560.29 001-401-60210 Computer Maintenance &Software 3,060.00 3,060.00 1,129.68 001-401-60710 Travel & Training 17,500.00 17,500.00 18,082.98 001-401-60900 Miscellaneous 3,800.00 3,800.00 2,221.74
001-401-61130 Office Supplies 510.00 510.00 325.60
001-401-67705 Telephone 2,000.00 2,000.00 1,560.78
Category: 600 - Operating & Maintenance Total: 33,870.00 33,870.00 24,881.07 2/19/2025 11:56:38 AM Page 4 of 13

Page 4 of 15 ends

Percent
Used
29,900.00 40.20%
[f] 29,900.00 40.20%
-13,319.90 105.89%
-112.00 102.81%

0.00 100.00%
-637.79 121.35%
128.25 47.87%
1,518.43 96.74%

17.50 99.83%
419.54 98.44%
447.17 96.74%

0.62 99.41%
-11,538.18 103.44%
100.00 0.00%
450.00 78.05%
-1,119.65 115.88%

80.00 84.00%
-489.65 105.05%
773.00 0.00%
773.00 0.00%
[a] -11,254.83 103.25%
555.47 99.45%
1,767.99 -13.99%

37.71 97.80%

50.46 60.27%
803.32 95.97%

4.75 99.84%
775.68 92.51%
234.12 95.99%

1.28 98.09%
4,230.78 97.04%
-758.00 123.69%
-690.96 123.03%

89.22 82.51%
-879.74 125.14%
-298.00 149.67%
562.79 81.24%
255.00 0.00%
-100.84 119.77%
836.75 30.27%
-983.78 106.24%
976.01 34.93%
976.01 34.93%
[a] 4,223.01 97.37%
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Category: 700 - Capital
092-401-74100 Construction and Improvements 50,000.00 50,000.00 20,100.00 Category: 700 - Capital Total: 50,000.00 50,000.00 20,100.00 Department: 402 - CITY MANAGER
Category: 500 - Employee Services
001-402-50000 Salaries 224,201.00 226,223.00 239,542.90 001-402-50015 Assistant City Manager Pay 3,980.00 3,980.00 4,092.00 001-402-50025 Car Allowance 4,800.00 4,800.00 4,800.00
001-402-50120 Employer SS/MC 2,958.00 2,988.00 3,625.79 001-402-50130 UI & Employee Training Tax 231.00 246.00 117.75 001-402-50200 PERS Retirement 46,385.00 46,547.00 45,028.57 001-402-50300 Workers Compensation 10,000.00 10,000.00 9,982.50 001-402-50400 Medical Benefit 26,307.00 26,864.00 26,444.46 001-402-50410 Employer Paid DCP 13,737.00 13,737.00 13,289.83 001-402-50500 Group Life Ins Benefit 101.00 105.00 104.38 Category: 500 - Employee Services Total: 332,700.00 335,490.00 347,028.18 Category: 600 - Operating & Maintenance
001-402-60210 Computer Maintenance &Software 100.00 100.00 0.00 001-402-60650 Membership & Publications 2,050.00 2,050.00 1,600.00 001-402-60710 Travel & Training 4,050.00 7,050.00 8,169.65 001-402-60900 Miscellaneous 500.00 500.00 420.00
Category: 600 - Operating & Maintenance Total: 6,700.00 9,700.00 10,189.65 Category: 700 - Capital
001-402-72200 Office Furniture 773.00 773.00 0.00
Category: 700 - Capital Total: 773.00 773.00 0.00
Department: 402 - CITY MANAGER Total: 340,173.00 345,963.00 357,217.83 Department: 403 - CITY CLERK
Category: 500 - Employee Services
001-403-50000 Salaries 92,091.00 100,439.00 99,883.53
001-403-50030 Hourly Employee 1,551.00 1,551.00 -216.99 001-403-50120 Employer SS/MC 1,454.00 1,712.00 1,674.29 001-403-50130 UI & Employee Training Tax 104.00 127.00 76.54 001-403-50200 PERS Retirement 18,020.00 19,942.00 19,138.68 001-403-50300 Workers Compensation 3,000.00 3,000.00 2,995.25 001-403-50400 Medical Benefit 9,520.00 10,356.00 9,580.32 001-403-50410 Employer Paid DCP 5,337.00 5,834.00 5,599.88 001-403-50500 Group Life Ins Benefit 61.00 67.00 65.72
Category: 500 - Employee Services Total: 131,138.00 143,028.00 138,797.22 Category: 600 - Operating & Maintenance
001-403-60012 Code Updates 3,200.00 3,200.00 3,958.00
001-403-60022 Recruitment Expense 3,000.00 3,000.00 3,690.96 001-403-60210 Computer Maintenance &Software 510.00 510.00 420.78 001-403-60520 Advertising - Legal 3,500.00 3,500.00 4,379.74 001-403-60650 Membership & Publications 600.00 600.00 898.00 001-403-60710 Travel & Training 3,000.00 3,000.00 2,437.21 001-403-60900 Miscellaneous 255.00 255.00 0.00
001-403-61130 Office Supplies 510.00 510.00 610.84
001-403-67370 H/R Expense 1,200.00 1,200.00 363.25
Category: 600 - Operating & Maintenance Total: 15,775.00 15,775.00 16,758.78 Category: 700 - Capital
001-403-72300 Computer Equipment 1,500.00 1,500.00 523.99 Category: 700 - Capital Total: 1,500.00 1,500.00 523.99 Department: 403 - CITY CLERK Total: 148,413.00 160,303.00 156,079.99 2/19/2025 11:56:38 AM Page 5 of 13

Page 5 of 15 ends

Percent
Used
212,800.00 0.00%
212,800.00 0.00%
-164,976.98 0.00%
-164,976.98 0.00%
[a] 47,823.02 77.53%
[a] -22,452.04 117.10%
-22,452.04 117.10%
[a] -179.20 100.24%
[a] -1,201.34 105.72%
[a] 10,475.63 12.70%
[a] 0.00 100.00%
[a,g] -8,212.92 118.25%
[a] 722.84 55.02%
[g] 1,248.40 86.86%
[a] 1,103.00 94.32%
[a] 7,153.54 89.11%
[a] 1,765.92 79.27%
[a] 0.00 100.00%
[a] -4,557.04 555.70%
[a] 501.78 95.22%
[a] -157.38 109.84%
[a] 85.44 97.15%
[a] 802.45 79.42%
[a] 1,379.13 54.03%
[a] -177.50 102.22%
[a] 1,445.80 79.35%
[a] 11,000.00 73.43%
[a] 0.00 100.00%
[a] 425.00 86.25%
[g] 0.00 100.00%
[a] 0.00 100.00%
[a] -1,203.86 114.49%
[a] 0.27 100.00%
[i] 646.00 98.41%
[a] 3,000.00 75.00%
26,065.96 98.02%
[a] -2,580.22 #DIV/0!
[a] 123.62 98.76%
[i] 4,784,858.48 22.79%
4,782,401.88 22.95%
4,786,015.80 37.49%
16,449.51 90.88%

0.85 99.98%
282.02 91.09%
156.36 54.28%
530.04 96.04%

5.66 99.84%
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 404 - CITY ATTORNEY
Category: 500 - Employee Services
001-404-50000 Salaries 212,800.00 212,800.00 0.00
Category: 500 - Employee Services Total: 212,800.00 212,800.00 0.00 Category: 600 - Operating & Maintenance
001-404-60840 Contract Services-Legal Fees 0.00 0.00 164,976.98 Category: 600 - Operating & Maintenance Total: 0.00 0.00 164,976.98 Department: 404 - CITY ATTORNEY Total: 212,800.00 212,800.00 164,976.98 Department: 410 - NON-DEPARTMENTAL
Category: 500 - Employee Services
001-410-50400 Medical Benefit 131,325.00 131,325.00 153,777.04 Category: 500 - Employee Services Total: 131,325.00 131,325.00 153,777.04 Category: 600 - Operating & Maintenance
001-410-50600 Insurance - Liability 75,200.00 75,200.00 75,379.20 001-410-50610 Insurance - Property 21,000.00 21,000.00 22,201.34 001-410-60014 Emergency Operations 12,000.00 12,000.00 1,524.37 001-410-60015 Animal Control 46,372.00 46,372.00 46,372.00 001-410-60210 Computer Maintenance &Software 45,000.00 45,000.00 53,212.92 001-410-60211 Data Processing Contract Maint 1,607.00 1,607.00 884.16 001-410-60310 Equipment Rental 9,500.00 9,500.00 8,251.60 001-410-60650 Membership & Publications 19,403.00 19,403.00 18,300.00 001-410-60800 Contract Services 65,668.00 65,668.00 58,514.46 001-410-60900 Miscellaneous 8,520.00 8,520.00 6,754.08
001-410-60905 CalPERS Unfunded Accrued Liability 0.00 125,000.00 125,000.00 001-410-60910 Misc Recognition Items 1,000.00 1,000.00 5,557.04 001-410-61130 Office Supplies 10,500.00 10,500.00 9,998.22 001-410-61131 Postage 1,600.00 1,600.00 1,757.38
001-410-61210 Utilities - Sewer 3,000.00 3,000.00 2,914.56 001-410-61211 Utilities - Water 3,900.00 3,900.00 3,097.55 001-410-61230 Utilities - Gas 3,000.00 3,000.00 1,620.87 001-410-61241 Utilities - Electric 8,000.00 8,000.00 8,177.50 001-410-61292 Internet Access/ Website Maint 7,000.00 7,000.00 5,554.20 001-410-67200 Community Organization Support 41,400.00 41,400.00 30,400.00 001-410-67205 Senior Center Support 140,406.00 250,406.00 250,406.00 001-410-67430 LAFCO Contribution 3,090.00 3,090.00 2,665.00 001-410-67545 Principal and Interest 37,857.00 37,857.00 37,857.00 001-410-67620 SB Co Mntl Hlth Mbl Crisis Svc 3,273.00 3,273.00 3,273.00 001-410-67705 Telephone 8,310.00 8,310.00 9,513.86
001-410-67790 Visitors Bureau 450,000.00 454,235.00 454,234.73 001-410-69100 Transfer to Other Funds 40,646.00 40,646.00 40,000.00 001-410-69600 Undesignated Misc Support 4,000.00 12,000.00 9,000.00 Category: 600 - Operating & Maintenance Total: 1,071,252.00 1,318,487.00 1,292,421.04 Category: 700 - Capital
001-410-72200 Office Furniture 0.00 0.00 2,580.22
001-410-72300 Computer Equipment 5,500.00 10,000.00 9,876.38 001-410-77000 Transfer Out for Capital Outlay 4,335,925.00 6,197,199.00 1,412,340.52 Category: 700 - Capital Total: 4,341,425.00 6,207,199.00 1,424,797.12 Department: 410 - NON-DEPARTMENTAL Total: 5,544,002.00 7,657,011.00 2,870,995.20 Department: 420 - FINANCE
Category: 500 - Employee Services
001-420-50000 Salaries 154,206.00 180,444.00 163,994.49 001-420-50030 Hourly Employee 6,200.00 3,965.00 3,964.15 001-420-50120 Employer SS/MC 2,621.00 3,164.00 2,881.98 001-420-50130 UI & Employee Training Tax 268.00 342.00 185.64 001-420-50200 PERS Retirement 11,736.00 13,374.00 12,843.96 001-420-50300 Workers Compensation 3,500.00 3,500.00 3,494.34 2/19/2025 11:56:38 AM Page 6 of 13

Page 6 of 15 ends

Percent
Used
2,473.55 90.27%
366.03 96.12%

18.45 88.32%
20,282.47 91.54%
1,006.64 89.93%
206.00 58.80%
215.00 83.65%
1,936.21 51.59%
4,848.71 65.37%
-40.02 140.02%
-94.36 112.58%
8,078.18 73.66%
-0.87 100.17%
2,581.00 0.00%
2,580.13 16.26%
[a] 30,940.78 88.69%
-7,902.39 100.29%
-7,096.00 102.78%
-37.25 100.83%
-15,035.64 100.50%
[d] -15,035.64 100.50%

0.00 100.00%
655.39 80.14%
296.54 75.29%

11.12 99.72%
963.05 99.52%
-2,021.85 0.00%
-2,021.85 0.00%
[c] -1,058.80 100.52%
1,740.49 99.20%
29,326.48 65.15%

94.75 98.75%
-213.66 124.70%
1,118.56 96.34%

44.82 99.82%
5,244.25 89.91%
390.19 96.31%

42.94 86.79%
37,788.82 91.20%
-392.40 112.99%
466.39 95.34%
2,007.63 59.85%
10,000.00 0.00%
3,290.25 45.16%
222.93 87.02%
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-420-50400 Medical Benefit 22,627.00 25,412.00 22,938.45 001-420-50410 Employer Paid DCP 8,802.00 9,424.00 9,057.97 001-420-50500 Group Life Ins Benefit 141.00 158.00 139.55 Category: 500 - Employee Services Total: 210,101.00 239,783.00 219,500.53 Category: 600 - Operating & Maintenance
001-420-60021 Audit 10,000.00 10,000.00 8,993.36
001-420-60210 Computer Maintenance &Software 500.00 500.00 294.00 001-420-60650 Membership & Publications 1,315.00 1,315.00 1,100.00 001-420-60710 Travel & Training 4,000.00 4,000.00 2,063.79 001-420-60800 Contract Services 14,000.00 14,000.00 9,151.29 001-420-60900 Miscellaneous 100.00 100.00 140.02
001-420-61130 Office Supplies 750.00 750.00 844.36
Category: 600 - Operating & Maintenance Total: 30,665.00 30,665.00 22,586.82 Category: 700 - Capital
001-420-72100 Office Equipment 500.00 500.00 500.87
001-420-72200 Office Furniture 0.00 2,581.00 0.00
Category: 700 - Capital Total: 500.00 3,081.00 500.87
Department: 420 - FINANCE Total: 241,266.00 273,529.00 242,588.22 Department: 501 - PUBLIC SAFETY - POLICE/FIRE
Category: 600 - Operating & Maintenance
001-501-60800 Contract Services 2,512,018.00 2,727,368.00 2,735,270.39 001-501-60810 Contract Services - Fire Dept 255,692.00 255,692.00 262,788.00 001-501-61241 Utilities - Electric 4,479.00 4,479.00 4,516.25 Category: 600 - Operating & Maintenance Total: 2,772,189.00 2,987,539.00 3,002,574.64 Department: 501 - PUBLIC SAFETY - POLICE/FIRE Total: 2,772,189.00 2,987,539.00 3,002,574.64 Department: 510 - LEISURE SERVICES - LIBRARY
Category: 600 - Operating & Maintenance
001-510-60800 Contract Services 193,729.00 193,729.00 193,729.00 001-510-61211 Utilities - Water 3,300.00 3,300.00 2,644.61 001-510-61230 Utilities - Gas 1,200.00 1,200.00 903.46
001-510-61241 Utilities - Electric 3,000.00 4,000.00 3,988.88 Category: 600 - Operating & Maintenance Total: 201,229.00 202,229.00 201,265.95 Category: 700 - Capital
001-510-72200 Office Furniture 0.00 0.00 2,021.85
Category: 700 - Capital Total: 0.00 0.00 2,021.85
Department: 510 - LEISURE SERVICES - LIBRARY Total: 201,229.00 202,229.00 203,287.80 Department: 511 - RECREATION
Category: 500 - Employee Services
001-511-50000 Salaries 221,342.00 218,492.00 216,751.51 001-511-50030 Hourly Employees 84,140.00 84,140.00 54,813.52 001-511-50120 Employer SS/MC 9,647.00 7,584.00 7,489.25 001-511-50130 UI & Employee Training Tax 1,681.00 865.00 1,078.66 001-511-50200 PERS Retirement 35,747.00 30,591.00 29,472.44 001-511-50300 Workers Compensation 25,000.00 25,000.00 24,955.18 001-511-50400 Medical Benefit 51,413.00 51,970.00 46,725.75 001-511-50410 Employer Paid DCP 13,146.00 10,578.00 10,187.81 001-511-50500 Group Life Ins Benefit 321.00 325.00 282.06 Category: 500 - Employee Services Total: 442,437.00 429,545.00 391,756.18 Category: 600 - Operating & Maintenance
001-511-60210 Computer Maintenance & Software 3,020.00 3,020.00 3,412.40 001-511-60211 Data Processing Contract Maint 10,000.00 10,000.00 9,533.61 001-511-60250 Maintenance/Repair 5,000.00 5,000.00 2,992.37 001-511-60252 Maintenance/Repair-Joint Use 10,000.00 10,000.00 0.00 001-511-60270 Maintenance-Vehicles 6,000.00 6,000.00 2,709.75 001-511-60310 Equipment Rental 1,718.00 1,718.00 1,495.07 2/19/2025 11:56:38 AM Page 7 of 13

Page 7 of 15 ends

Percent
Used
5,631.95 63.84%
1,728.31 13.58%
-2,540.60 107.12%
119.61 76.08%

63.65 96.82%
5,137.39 44.16%
-490.11 111.67%
1,220.35 51.19%
13,142.89 83.97%
45,468.00 61.81%
1,482.58 40.70%
86,558.82 72.17%
500.00 0.00%

27.33 97.27%
1,200.00 52.00%
1,727.33 56.82%
[c] 126,074.97 83.07%
3,869.42 94.47%
3,869.42 94.47%
[e] 3,869.42 94.47%
5,841.29 70.79%
430.00 38.57%
14,706.68 90.81%
-76,108.58 217.09%
-55,130.61 122.44%
[i] 40,000.00 0.00%
40,000.00 0.00%
[e] -15,130.61 105.30%
3,006.53 39.87%
7,719.21 22.81%
7,897.72 73.67%
459.94 96.93%
11,040.00 68.46%
19,351.20 61.30%
-115.06 100.20%
11,465.39 96.18%

78.70 84.26%
-2,920.48 162.14%
370.78 99.52%
4,207.39 54.27%
62,561.32 89.45%
5,000.00 0.00%
5,000.00 0.00%
[e] 67,561.32 88.70%
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-511-60510 Advertising 15,576.00 15,576.00 9,944.05
001-511-60710 Travel & Training 2,000.00 2,000.00 271.69 001-511-60800 Contract Services 35,700.00 35,700.00 38,240.60 001-511-60900 Miscellaneous 500.00 500.00 380.39
001-511-61130 Office Supplies 2,000.00 2,000.00 1,936.35 001-511-61280 Fuel-Vehicles 9,200.00 9,200.00 4,062.61
001-511-61290 Telephone/Internet 4,200.00 4,200.00 4,690.11 001-511-67135 Buellton Rec Program Trips 2,500.00 2,500.00 1,279.65 001-511-67140 Buellton Recreation Program 82,000.00 82,000.00 68,857.11 001-511-67141 Arts and Culture 100,000.00 119,069.00 73,601.00 001-511-67570 Recreation Program 50/50 2,500.00 2,500.00 1,017.42 Category: 600 - Operating & Maintenance Total: 291,914.00 310,983.00 224,424.18 Category: 700 - Capital
001-511-72100 Office Equipment 1,500.00 500.00 0.00
001-511-72300 Computer Equipment 0.00 1,000.00 972.67
001-511-73500 Equipment 2,500.00 2,500.00 1,300.00
Category: 700 - Capital Total: 4,000.00 4,000.00 2,272.67 Department: 511 - RECREATION Total: 738,351.00 744,528.00 618,453.03 Department: 550 - PUBLIC WORKS - STREET LIGHTS
Category: 600 - Operating & Maintenance
001-550-61241 Utilities - Electric 50,000.00 70,000.00 66,130.58 Category: 600 - Operating & Maintenance Total: 50,000.00 70,000.00 66,130.58 Department: 550 - PUBLIC WORKS - STREET LIGHTS Total: 50,000.00 70,000.00 66,130.58 Department: 551 - STORM WATER
Category: 600 - Operating & Maintenance
001-551-60250 Maintenance / Repair 20,000.00 20,000.00 14,158.71 001-551-60650 Membership & Publications 700.00 700.00 270.00 001-551-60800 Contract Services 160,000.00 160,000.00 145,293.32 001-551-67575 Regulatory Compliance 65,000.00 65,000.00 141,108.58 Category: 600 - Operating & Maintenance Total: 245,700.00 245,700.00 300,830.61 Category: 700 - Capital
001-551-77000 Transfer out for Capital Outlay 40,000.00 40,000.00 0.00 Category: 700 - Capital Total: 40,000.00 40,000.00 0.00 Department: 551 - STORM WATER Total: 285,700.00 285,700.00 300,830.61 Department: 552 - PUBLIC WORKS - PARKS
Category: 600 - Operating & Maintenance
001-552-60059 Maintenance-Repair Village Park 5,000.00 5,000.00 1,993.47 001-552-60254 Maintenance/Repair-A&F Medians 10,000.00 10,000.00 2,280.79 001-552-60255 Maintenance/Repair-Golf Course 30,000.00 30,000.00 22,102.28 001-552-60256 Maintenance/Repair-Oak Park 10,000.00 15,000.00 14,540.06 001-552-60257 Maintenance/Repair-Paws Park 35,000.00 35,000.00 23,960.00 001-552-60258 Maintenance/Repair-River View 50,000.00 50,000.00 30,648.80 001-552-60259 Maintenance and Repair - Botanic Garden 30,000.00 57,000.00 57,115.06 001-552-60800 Contract Services 300,000.00 300,000.00 288,534.61 001-552-61125 Small Equipment 500.00 500.00 421.30
001-552-61140 Operational Supplies 4,700.00 4,700.00 7,620.48 001-552-61211 Utilities - Water 76,500.00 76,500.00 76,129.22 001-552-61241 Utilities - Electric 4,000.00 9,200.00 4,992.61 Category: 600 - Operating & Maintenance Total: 555,700.00 592,900.00 530,338.68 Category: 700 - Capital
001-552-73500 Equipment 5,000.00 5,000.00 0.00
Category: 700 - Capital Total: 5,000.00 5,000.00 0.00
Department: 552 - PUBLIC WORKS - PARKS Total: 560,700.00 597,900.00 530,338.68 2/19/2025 11:56:38 AM Page 8 of 13

Page 8 of 15 ends

Percent
Used
18,210.87 78.58%
-2,120.00 114.13%
20,000.00 0.00%

0.00 100.00%
[e] 36,090.87 70.42%
668,705.57 12.38%
[i] 668,705.57 12.38%
704,796.44 20.38%
8,743.97 65.02%
35,141.72 70.72%
3,417.66 91.01%
678.56 86.15%
[e] 47,981.91 74.46%
47,981.91 74.46%
-27,560.00 #DIV/0!
17,290.87 61.58%
-10,269.13 122.82%
[e] -10,269.13 122.82%
2,083.41 99.48%
3,339.12 16.40%
532.16 92.22%
200.07 69.78%
1,602.36 96.08%

30.25 99.82%
1,591.69 97.62%
2,130.01 90.04%

33.50 91.87%
11,542.57 97.94%
822.07 45.20%
1,932.90 72.39%
9,631.77 86.24%
3,228.37 90.22%
5,791.67 27.60%
-678.22 179.79%
1,310.14 56.33%
-11,771.72 109.60%
421.21 57.88%
1,069.12 57.24%

51.40 91.43%
2,254.96 55.79%

0.36 99.95%
5,266.26 86.76%
688.64 27.51%
245.07 93.19%
-1,319.30 111.99%
2,718.39 22.33%
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 554 - TRAFFIC SAFETY
Category: 600 - Operating & Maintenance
025-554-60800 Contract Services 85,000.00 85,000.00 66,789.13 025-554-60830 Contract Services - Engineering 15,000.00 15,000.00 17,120.00 025-554-67265 Encroachment Permit Processing 20,000.00 20,000.00 0.00 025-554-67695 Annual Street Report 2,000.00 2,000.00 2,000.00 Category: 600 - Operating & Maintenance Total: 122,000.00 122,000.00 85,909.13 Category: 700 - Capital
025-554-77000 Capital Outlay 297,009.00 763,175.00 94,469.43 Category: 700 - Capital Total: 297,009.00 763,175.00 94,469.43 Department: 554 - TRAFFIC SAFETY Total: 419,009.00 885,175.00 180,378.56 Department: 556 - PUBLIC WORKS - LANDSCAPE MAINTENANCE
Category: 600 - Operating & Maintenance
001-556-60250 Maintenance/Repair 25,000.00 25,000.00 16,256.03 001-556-60800 Contract Services 120,000.00 120,000.00 84,858.28 001-556-61211 Utilities - Water 38,000.00 38,000.00 34,582.34 001-556-61241 Utilities - Electric 4,300.00 4,900.00 4,221.44 Category: 600 - Operating & Maintenance Total: 187,300.00 187,900.00 139,918.09 Department: 556 - PUBLIC WORKS - LANDSCAPE MAINTENANCE Total: 187,300.00 187,900.00 139,918.09 Department: 557 - PUBLIC WORKS - ENGINEERING
Category: 600 - Operating & Maintenance
025-557-60800 Contract Services 0.00 0.00 27,560.00
029-557-60800 Contract Services 45,000.00 45,000.00 27,709.13 Category: 600 - Operating & Maintenance Total: 45,000.00 45,000.00 55,269.13 Department: 557 - PUBLIC WORKS - ENGINEERING Total: 45,000.00 45,000.00 55,269.13 Department: 558 - PUBLIC WORKS - GENERAL
Category: 500 - Employee Services
001-558-50000 Salaries 379,553.00 403,346.00 401,262.59 001-558-50030 Hourly Employees 4,340.00 3,994.00 654.88 001-558-50120 Employer SS/MC 5,836.00 6,841.00 6,308.84 001-558-50130 UI & Employee Training Tax 639.00 662.00 461.93 001-558-50200 PERS Retirement 39,512.00 40,902.00 39,299.64 001-558-50300 Workers Compensation 17,000.00 17,000.00 16,969.75 001-558-50400 Medical Benefit 65,999.00 66,835.00 65,243.31 001-558-50410 Employer Paid DCP 21,375.00 21,375.00 19,244.99 001-558-50500 Group Life Ins Benefit 406.00 412.00 378.50 Category: 500 - Employee Services Total: 534,660.00 561,367.00 549,824.43 Category: 600 - Operating & Maintenance
001-558-60131 Laundry / Uniforms 1,500.00 1,500.00 677.93 001-558-60210 Computer Maintenance &Software 7,000.00 7,000.00 5,067.10 001-558-60250 Maintenance / Repair 70,000.00 70,000.00 60,368.23 001-558-60270 Maintenance - Vehicles 10,000.00 33,000.00 29,771.63 001-558-60560 Signs 8,000.00 8,000.00 2,208.33
001-558-60650 Membership & Publications 850.00 850.00 1,528.22 001-558-60710 Travel & Training 3,000.00 3,000.00 1,689.86 001-558-60800 Contract Services 122,602.00 122,602.00 134,373.72 001-558-60900 Miscellaneous 1,000.00 1,000.00 578.79
001-558-61127 Tools 2,500.00 2,500.00 1,430.88
001-558-61130 Office Supplies 600.00 600.00 548.60
001-558-61140 Operational Supplies 5,100.00 5,100.00 2,845.04 001-558-61210 Utilities - Sewer 729.00 729.00 728.64
001-558-61211 Utilities - Water 39,780.00 39,780.00 34,513.74 001-558-61230 Utilities - Gas 950.00 950.00 261.36
001-558-61241 Utilities - Electric 2,216.00 3,600.00 3,354.93 001-558-61280 Fuel - Vehicles 11,000.00 11,000.00 12,319.30 001-558-67575 Regulatory Compliance 3,500.00 3,500.00 781.61 2/19/2025 11:56:38 AM Page 9 of 13

Page 9 of 15 ends

Percent
Used
372.47 81.38%

12.81 99.54%
22,048.37 93.10%
2,000.00 0.00%

0.00 #DIV/0!
-564.46 103.14%
19,761.84 20.95%
21,197.38 52.89%
[e] 54,788.32 94.08%
65,000.00 0.00%

0.08 100.00%

0.00 100.00%
50,000.00 0.00%
[e] 115,000.08 16.06%
9,990.00 0.10%
[i] 9,990.00 0.10%
124,990.08 14.97%
61,700.00 36.39%
[i] 61,700.00 36.39%
718,957.21 41.20%
[i] 718,957.21 41.20%
780,657.21 40.85%
6,223.88 98.13%
1,700.00 66.00%
241.73 99.39%
1,915.61 75.07%
111.56 81.28%
1,482.72 96.09%

17.50 99.83%
718.62 98.50%
2,907.54 84.79%

24.40 92.03%
-95.52 101.06%
15,248.04 97.01%
3,361.72 16.79%
200.00 0.00%
190.35 97.37%
710.64 76.31%
570.00 69.19%
-10.45 100.13%
72,287.44 39.76%
-4,912.32 212.15%
40,047.07 37.44%
2,903.75 94.03%
75,000.00 0.00%
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-558-67600 Safety Equipment 2,000.00 2,000.00 1,627.53 001-558-67705 Telephone 2,760.00 2,760.00 2,747.19
Category: 600 - Operating & Maintenance Total: 295,087.00 319,471.00 297,422.63 Category: 700 - Capital
001-558-72300 Computer Equipment 2,000.00 2,000.00 0.00 001-558-73100 Vehicles 25,000.00 0.00 0.00
001-558-73500 Equipment 18,000.00 18,000.00 18,564.46
001-558-74100 Improvements 25,000.00 25,000.00 5,238.16 Category: 700 - Capital Total: 70,000.00 45,000.00 23,802.62 Department: 558 - PUBLIC WORKS - GENERAL Total: 899,747.00 925,838.00 871,049.68 Department: 559 - TDA GRANT
Category: 600 - Operating & Maintenance
027-559-67115 Breeze Extension Pilot 65,000.00 65,000.00 0.00 027-559-67445 Lompoc- Wine Country Express 20,000.00 20,000.00 19,999.92 027-559-67685 SYVT Dial-A-Ride Subsidy 2,000.00 2,000.00 2,000.00 027-559-69400 Transfer to Reserves 50,000.00 50,000.00 0.00 Category: 600 - Operating & Maintenance Total: 137,000.00 137,000.00 21,999.92 Category: 700 - Capital
027-559-77000 Transfer to Other Funds for CIPs 10,000.00 10,000.00 10.00 Category: 700 - Capital Total: 10,000.00 10,000.00 10.00 Department: 559 - TDA GRANT Total: 147,000.00 147,000.00 22,009.92 Department: 560 - MEASURE A
Category: 600 - Operating & Maintenance
031-560-69100 Transfer to Other Funds 97,000.00 97,000.00 35,300.00 Category: 600 - Operating & Maintenance Total: 97,000.00 97,000.00 35,300.00 Category: 700 - Capital
031-560-77000 Capital Outlay 906,518.00 1,222,805.00 503,847.79 Category: 700 - Capital Total: 906,518.00 1,222,805.00 503,847.79 Department: 560 - MEASURE A Total: 1,003,518.00 1,319,805.00 539,147.79 Department: 565 - PLANNING
Category: 500 - Employee Services
001-565-50000 Salaries 319,749.00 332,909.00 326,685.12 001-565-50010 Planning Commission Salaries 5,000.00 5,000.00 3,300.00 001-565-50030 Hourly Employee 39,814.00 39,814.00 39,572.27 001-565-50120 Employer SS/MC 7,683.00 7,683.00 5,767.39 001-565-50130 UI & Employee Training Tax 596.00 596.00 484.44 001-565-50200 PERS Retirement 35,723.00 37,926.00 36,443.28 001-565-50300 Workers Compensation 10,000.00 10,000.00 9,982.50 001-565-50400 Medical Benefit 47,886.00 47,886.00 47,167.38 001-565-50410 Employer Paid DCP 19,122.00 19,122.00 16,214.46 001-565-50500 Group LIfe Ins Benefit 306.00 306.00 281.60 001-565-60715 Travel & Training - Planning Comission 9,000.00 9,000.00 9,095.52 Category: 500 - Employee Services Total: 494,879.00 510,242.00 494,993.96 Category: 600 - Operating & Maintenance
001-565-60210 Computer Maintenance &Software 4,040.00 4,040.00 678.28 001-565-60250 Maintenance / Repair 200.00 200.00 0.00
001-565-60310 Equipment Rental 7,250.00 7,250.00 7,059.65 001-565-60520 Advertising - Legal 3,000.00 3,000.00 2,289.36 001-565-60650 Membership & Publications 1,850.00 1,850.00 1,280.00 001-565-60710 Travel & Training 8,000.00 8,000.00 8,010.45 001-565-60800 Contract Services 120,000.00 120,000.00 47,712.56 001-565-60815 Contract Services - LEAP Grant 4,380.00 4,380.00 9,292.32 001-565-60820 REAP Grant 64,014.00 64,014.00 23,966.93
001-565-60830 Contract Services-Engineering 48,600.00 48,600.00 45,696.25 001-565-60850 Comprehensive Zoning Code Update 75,000.00 75,000.00 0.00 2/19/2025 11:56:38 AM Page 10 of 13

Page 10 of 15 ends

Percent
Used
65,764.80 12.31%

16.59 98.49%

78.74 96.06%

14.25 43.00%
-659.84 109.04%
250.99 91.08%
255,813.73 39.75%
129.53 74.09%

0.00 100.00%
500.00 0.00%
629.53 58.03%
[b] 271,691.30 70.98%
[i] 477,058.29 61.17%
477,058.29 61.17%
477,058.29 61.17%
-491,491.00 0.00%
3,000.00 0.00%
-488,491.00 16383.03%
[b] -488,491.00 16383.03%
150,000.00 0.00%
150,000.00 0.00%
150,000.00 0.00%
35,000.00 0.00%
65,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
19,702.00 0.00%
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-565-60855 Comprehensive General Plan Update 75,000.00 75,000.00 9,235.20 001-565-60900 Miscellaneous 1,100.00 1,100.00 1,083.41
001-565-61130 Office Supplies 2,000.00 2,000.00 1,921.26 001-565-61131 Postage 25.00 25.00 10.75
001-565-61241 Utilities - Electric 5,170.00 7,300.00 7,959.84 001-565-67705 Telephone 2,815.00 2,815.00 2,564.01
Category: 600 - Operating & Maintenance Total: 422,444.00 424,574.00 168,760.27 Category: 700 - Capital
001-565-72100 Office Equipment 500.00 500.00 370.47
001-565-72200 Office Furniture 500.00 500.00 500.00
001-565-72300 Computer Equipment 500.00 500.00 0.00
Category: 700 - Capital Total: 1,500.00 1,500.00 870.47 Department: 565 - PLANNING Total: 918,823.00 936,316.00 664,624.70 Department: 567 - ARPA
Category: 700 - Capital
032-567-77000 Transfers out to CIP 1,228,698.00 1,228,698.00 751,639.71 Category: 700 - Capital Total: 1,228,698.00 1,228,698.00 751,639.71 Department: 567 - ARPA Total: 1,228,698.00 1,228,698.00 751,639.71 Department: 580 - HOUSING
Category: 600 - Operating & Maintenance
023-580-67385 Housing Assistance 0.00 0.00 491,491.00
023-580-67470 Mobile Home Repair 3,000.00 3,000.00 0.00 Category: 600 - Operating & Maintenance Total: 3,000.00 3,000.00 491,491.00 Department: 580 - HOUSING Total: 3,000.00 3,000.00 491,491.00 Department: 603 - WTP Facilities Improvement (13/14)
Category: 700 - Capital
092-603-74100 Construction and Improvements 150,000.00 150,000.00 0.00 Category: 700 - Capital Total: 150,000.00 150,000.00 0.00 Department: 603 - WTP Facilities Improvement (13/14) Total: 150,000.00 150,000.00 0.00 Department: 605 - WTP Backwash Reclamation Improvement Project Category: 700 - Capital
092-605-71500 Project Management and Inspections 35,000.00 35,000.00 0.00 092-605-74100 Construction and Improvements 65,000.00 65,000.00 0.00 Category: 700 - Capital Total: 100,000.00 100,000.00 0.00 Department: 605 - WTP Backwash Reclamation Improvement Project Total: 100,000.00 100,000.00 0.00 Department: 607 - Water Meter Upgrades
Category: 700 - Capital
092-607-74100 Construction and Improvements 100,000.00 100,000.00 0.00 Category: 700 - Capital Total: 100,000.00 100,000.00 0.00 Department: 607 - Water Meter Upgrades Total: 100,000.00 100,000.00 0.00 Department: 609 - Supplemental Well/WTP Feasibility
Category: 700 - Capital
092-609-70000 Conceptual Plan and Feasibility 50,000.00 50,000.00 0.00 Category: 700 - Capital Total: 50,000.00 50,000.00 0.00 Department: 609 - Supplemental Well/WTP Feasibility Total: 50,000.00 50,000.00 0.00 Department: 610 - Water Distribution System Improvements Category: 700 - Capital
092-610-74100 Construction and Improvements 100,000.00 100,000.00 0.00 Category: 700 - Capital Total: 100,000.00 100,000.00 0.00 Department: 610 - Water Distribution System Improvements Total: 100,000.00 100,000.00 0.00 Department: 613 - Res No2 Reroof
Category: 700 - Capital
092-613-70005 Design and Permitting 19,702.00 19,702.00 0.00 2/19/2025 11:56:38 AM Page 11 of 13

Page 11 of 15 ends

Percent
Used
131,999.99 0.00%
1,827,411.00 0.00%
1,979,112.99 0.00%
1,979,112.99 0.00%
50,000.00 0.00%
200,000.00 0.00%
250,000.00 0.00%
250,000.00 0.00%
300,000.00 0.00%
300,000.00 0.00%
300,000.00 0.00%
20,000.00 0.00%
280,000.00 0.00%
300,000.00 0.00%
300,000.00 0.00%
16,554,515.23 46.52%
1,137,411.99 7558.44%
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
092-613-71500 Project Management and Inspections 100,000.00 132,000.00 0.01 092-613-74100 Construction/Improvements 1,720,000.00 1,827,411.00 0.00 Category: 700 - Capital Total: 1,839,702.00 1,979,113.00 0.01 Department: 613 - Res No2 Reroof Total: 1,839,702.00 1,979,113.00 0.01 Department: 704 - Sewer Line Replacement
Category: 700 - Capital
092-704-71500 Project Management and Inspections 50,000.00 50,000.00 0.00 092-704-74100 Construction and Improvements 200,000.00 200,000.00 0.00 Category: 700 - Capital Total: 250,000.00 250,000.00 0.00 Department: 704 - Sewer Line Replacement Total: 250,000.00 250,000.00 0.00 Department: 706 - WWTP Facilities Improvement
Category: 700 - Capital
092-706-74100 Construction and Improvements 300,000.00 300,000.00 0.00 Category: 700 - Capital Total: 300,000.00 300,000.00 0.00 Department: 706 - WWTP Facilities Improvement Total: 300,000.00 300,000.00 0.00 Department: 710 - WWTP Lift Station and Plant Power Reliability Category: 700 - Capital
092-710-71500 Project Management and Inspections 20,000.00 20,000.00 0.00 092-710-74100 Construction/Improvements 280,000.00 280,000.00 0.00 Category: 700 - Capital Total: 300,000.00 300,000.00 0.00 Department: 710 - WWTP Lift Station and Plant Power Reliability Total: 300,000.00 300,000.00 0.00 Expense Total: 24,901,929.00 30,956,685.00 14,402,169.77 Report Surplus (Deficit): 2,005,589.00 15,250.00 1,152,661.99 2/19/2025 11:56:38 AM Page 12 of 13

Page 12 of 15 ends

1,440,255.42
-487,764.17
877.06
155,709.61
66,636.10
172.81
-61,535.48
11,246.42
11,814.22

0.00 1,137,411.99
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 11,750.00 11,750.00 22,996.42
Fund Summary
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Fund Activity
001 - General Fund 1,990,339.00 0.00 1,440,255.42
023 - Housing Fees 2,800.00 2,800.00 -484,964.17
024 - Traffic Mitigation Fund 400.00 400.00 1,277.06
075 - Trust & Agency Fund 0.00 0.00 11,814.22
092 - Capital Improvement Proj Fund 0.00 0.00 0.00
Report Surplus (Deficit): 2,005,589.00 15,250.00 1,152,661.99 2/19/2025 11:56:38 AM Page 13 of 13
025 - Gas Tax Fund 0.00 0.00 155,709.61
027 - Local Transportation Fund 0.00 0.00 66,636.10
029 - Transportation Planning 300.00 300.00 472.81
031 - Measure A 0.00 0.00 -61,535.48
032 - American Rescue Plan Act Fund

Page 13 of 15 ends

Governmental Funds - Reconciliation Pg. 31
Statement of Revenues, Expenditures, and Changes in Fund Balances For the Fiscal Year Ended June 30, 2024
Governmental Total ACFR Variance
Revenues:

Taxes [1] $ 9,882,345.99 $ 9,882,346 $ 0.01
Licenses, permits and fees [2] 13,523.00 13,523 -
Intergovernmental [3] -
001-General 1,679,454.32
025-Gas Tax 345,052.08
027-LTF 6,097.00
029-Transportation Planning 27,709.13
031-Measure A 445,491.65
032-ARPA
Total Intergovernmental 2,503,804.18 2,503,804 (0.18)
Charges for Services [4] 349,255.25 349,257 1.75
Fines and Forefeitures [5] 13,040.72 13,041 0.28
Use of money and property [6] 669,324.93 669,322 (2.93) Other [7] 37,569.95 37,570 0.05
Total Revenues $ 13,468,864.02 $ 13,468,863.00 (1.02)
Expenditures:

General government [a]
401-City Council 162,499.89
402-City Manager 357,217.83
403-City Clerk 156,079.99
404-City Attorney 164,976.98
410-Non-Departmental* 1,357,566.08
420-Finance 242,588.22
General Government Total: 2,440,928.99 2,440,928 (0.99) Community development [b]
565-Planning 664,624.70
023-Housing 491,491.00
1,156,115.70 1,156,115 (0.70)
Cultural and leisure [c]
510-Library Services 203,287.80
511-Recreation 618,453.03
821,740.83 821,741 0.17
Public Safety [d]
501- Police/Fire 3,002,574.64 3,002,575 0.36
Public Works [e]
550- Street Lights 66,130.58
551-Storm Water 300,830.61
552-Parks 530,338.68
553-Gas Tax
554-Traffic Safety 85,909.13
556-Landscape Maintenance 139,918.09
557- Engineering 55,269.13

Page 14 of 15 ends

558-Public Works - General 871,049.68
559-TDA Grant 21,999.92
Total Public Works 2,071,445.82 2,071,446 0.18
Capital Outlay [f] 2,015,947.73 2,023,084 7,136.27
Debt Service [g] 55,810.00 55,810 -
Total Expenditures 11,564,563.71 11,571,699 7,135.29
Excess of revenues over(under) expenditures 1,904,300.31 1,897,164.00 (7,136.31) Other Financing sources (uses):

Lease Liability Issued [j] - 7,136 7,136.00
Transfer in [h] 2,085,968 2,085,968 0.26
Transfers out [i] 2,837,607 2,837,608 0.55
Total other financing sources (uses) 4,923,575 4,930,712 7,136.81 Net Change in fund balance $ 1,152,660.60 $ 1,145,524.00 $ (0.60) * Exludes transfers out for capital projects

Page 15 of 15 ends

Percent
Used
17,470.60 101.45%
-95.00 85.38%
5,734.99 214.70%
23,110.59 101.91%
[1] 23,110.59 101.91%
59,536.40 0.00%
59,536.40 0.00%
[8] 59,536.40 0.00%
19,849.88 179.40%
19,849.88 179.40%
[6] 19,849.88 179.40%
-1,173,434.00 0.00%
-251,504.07 20.16%
-1,424,938.07 4.27%
[9] -1,424,938.07 4.27%
5,203.99 98.68%
356.44 94.62%
127.50 76.26%
-54,102.63 207.32%

26.86 99.82%
-173,984.17 392.46%
1,143.07 94.66%

13.20 96.39%
-221,215.74 140.43%
[3] -221,215.74 140.43%
[4] -288.40 103.07%
[4] 45.67 99.78%
[4] 1,006.68 89.93%
[4] 686.33 54.24%
[4] -1,294.40 106.81%
[4] -2,575.65 125.25%
[4] -39,135.31 126.09%
[4] 4,854.60 81.93%
[4] 968.00 46.22%
[4] 2,280.24 42.99%
[4] 10,871.35 96.81%
[4] 29,418.37 47.47%
Category: 440 - Charges for Current Services
Revenue
005-44110 Sales 1,207,000.00 1,207,000.00 1,224,470.60
Budget Report-Proprietary Fund-Water
City of Buellton, CA Account Summary
For Fiscal: 2023-2024 Period Ending: 06/30/2024
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
005-44120 Set-Up Fees 650.00 650.00 555.00
005-44125 Late Charges 5,000.00 5,000.00 10,734.99
Category: 441 - Wastewater Enterprise
Revenue
006-44115 Connection Fees 0.00 0.00 59,536.40
Revenue Total: 1,212,650.00 1,212,650.00 1,235,760.59
Category: 440 - Charges for Current Services Total: 1,212,650.00 1,212,650.00 1,235,760.59 Category: 490 - Use of Monies & Properties
Revenue
005-44105 Interest 25,000.00 25,000.00 44,849.88
Revenue Total: 0.00 0.00 59,536.40
Category: 441 - Wastewater Enterprise Total: 0.00 0.00 59,536.40 Category: 495 - Client Review
Revenue
005-49652 Transfer from Reserves 1,087,954.00 1,173,434.00 0.00 Revenue Total: 25,000.00 25,000.00 44,849.88
Category: 490 - Use of Monies & Properties Total: 25,000.00 25,000.00 44,849.88 Category: 495 - Client Review Total: 1,402,954.00 1,488,434.00 63,495.93 Category: 500 - Employee Services
Expense
006-49729 Transfer from Sewer Fund 315,000.00 315,000.00 63,495.93 Revenue Total: 1,402,954.00 1,488,434.00 63,495.93
005-701-50000 Salaries 386,099.00 393,559.00 388,355.01 005-701-50120 Employer SS/MC 5,599.00 6,628.00 6,271.56 005-701-50130 UI & Employee Training Tax 537.00 537.00 409.50 005-701-50200 PERS Retirement 49,612.00 50,412.00 104,514.63 005-701-50300 Workers Compensation 14,750.00 14,750.00 14,723.14 005-701-50400 Medical Benefit 59,489.00 59,489.00 233,473.17 005-701-50410 Employer Paid DCP 21,423.00 21,423.00 20,279.93 005-701-50500 Group Life Ins Benefit 366.00 366.00 352.80 Category: 600 - Operating & Maintenance
Expense
005-701-50600 Insurance - Liability 9,400.00 9,400.00 9,688.40 Expense Total: 537,875.00 547,164.00 768,379.74
Category: 500 - Employee Services Total: 537,875.00 547,164.00 768,379.74 005-701-50610 Insurance - Property 21,000.00 21,000.00 20,954.33 005-701-60021 Audit 10,000.00 10,000.00 8,993.32
005-701-60131 Laundry / Uniforms 1,500.00 1,500.00 813.67 005-701-60210 Computer Maintenance &Software 19,000.00 19,000.00 20,294.40 005-701-60211 Data Processing Contract Maint 10,200.00 10,200.00 12,775.65 005-701-60250 Maintenance / Repair 150,000.00 150,000.00 189,135.31 005-701-60270 Maintenance - Vehicles 8,000.00 26,870.00 22,015.40 005-701-60650 Membership & Publications 1,800.00 1,800.00 832.00 005-701-60710 Travel & Training 4,000.00 4,000.00 1,719.76 005-701-60800 Contract Services 340,300.00 340,300.00 329,428.65 2/19/2025 4:18:29 PM Page 1 of 3
005-701-60830 Contract Services-Engineering 56,000.00 56,000.00 26,581.63

Page 236 of 252 ends

Percent
Used
[4] 47.72 80.91%
[4] 0.00 100.00%
[4] -1,826.49 105.12%
[4] 1,805.92 9.70%
[4] 457.72 77.11%
[4] 22.56 99.55%
[4] 2,494.88 44.56%
[4] -1,688.22 105.31%
[4] 1,846.90 97.69%
[4] -1,308.29 111.89%
[7] 28,938.94 50.68%
[4] 11,200.04 72.00%
[4] 1,562.32 55.36%
[4] 1,992.89 50.18%
[5] 159,132.67 44.38%
[4] 565,000.00 0.00%
[5] -54,986.68 466.58%
[4] 300,000.00 0.00%
1,021,530.36 51.81%
1,021,530.36 51.81%
[4] 41,324.00 0.00%
[4] 5,199.31 71.11%
46,523.31 21.58%
46,523.31 21.58%
-475,603.27 21.58%
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
005-701-60900 Miscellaneous 250.00 250.00 202.28
005-701-60905 CalPERS Unfunded Accrued Liability 0.00 25,000.00 25,000.00 005-701-61111 Chemicals / Analysis 35,700.00 35,700.00 37,526.49 005-701-61127 Tools 2,000.00 2,000.00 194.08
005-701-61130 Office Supplies 2,000.00 2,000.00 1,542.28 005-701-61131 Postage 5,000.00 5,000.00 4,977.44
005-701-61140 Operational Supplies 4,500.00 4,500.00 2,005.12 005-701-61211 Utilities - Water 31,800.00 31,800.00 33,488.22 005-701-61241 Utilities - Electric 64,000.00 80,000.00 78,153.10 005-701-61280 Fuel - Vehicles 11,000.00 11,000.00 12,308.29 005-701-67545 Principal and Interest 58,679.00 58,679.00 29,740.06 005-701-67575 Regulatory Compliance 40,000.00 40,000.00 28,799.96 005-701-67600 Safety Equipment 3,500.00 3,500.00 1,937.68 005-701-67705 Telephone 4,000.00 4,000.00 2,007.11
005-701-68110 Depreciation 286,100.00 286,100.00 126,967.33 005-701-69100 Transfer to Other Funds 565,000.00 565,000.00 0.00 006-701-68110 Depreciation 15,000.00 15,000.00 69,986.68 006-702-69100 Transfer to Other Funds 300,000.00 300,000.00 0.00 Category: 700 - Capital
Expense
005-701-73100 Vehicles 25,000.00 41,324.00 0.00
Expense Total: 2,059,729.00 2,119,599.00 1,098,068.64
Category: 600 - Operating & Maintenance Total: 2,059,729.00 2,119,599.00 1,098,068.64 005-701-73500 Equipment 18,000.00 18,000.00 12,800.69
Expense Total: 43,000.00 59,324.00 12,800.69
2/19/2025 4:18:29 PM Page 2 of 3
Category: 700 - Capital Total: 43,000.00 59,324.00 12,800.69 Report Surplus (Deficit): 0.00 -3.00 -475,606.27

Page 237 of 252 ends

-528,648.92
53,045.65
-475,603.27
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Fund Summary
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Fund Activity
005 - Sewer Fund 0.00 -3.00 -528,651.92
2/19/2025 4:18:29 PM Page 3 of 3
006 - Wastewater Capital 0.00 0.00 53,045.65
Report Surplus (Deficit): 0.00 -3.00 -475,606.27

Page 238 of 252 ends

Operating Revenue: Variance
Charges for Services [1] 0.41
Other Operating Revenue: [2] -
Total Operating Revenue 0.41
Operating Expenses: -
Personnel services [3] 1.26
Operating & maintenance [4] (1.26)
Depreciation [5] (0.01)
Total operating expense (0.01)
Operating income (loss) 0.42
-
Non-Operating Revenue (Expenses): -
Investment income (loss) [6] 0.12
Interest expense [7] 0.06
Total non-operting revenues (expenses) 0.18
Income (loss) before transfers/capitals 0.60
Capital Contributions [8] (0.40)
Transfers In [9]
Change in net position 0.27
1,235,760.59 1,235,761.00
RECONCILIATION TO ACFR pg. 35

GL ACFR
884,175.26 884,174.00
- -
1,235,760.59 1,235,761.00
768,379.74 768,381.00
196,954.01 196,954.00
1,849,509.01 1,849,509.00
(613,748.42) (613,748.00)
44,849.88 44,850.00
(29,740.06) (29,740.00)
15,109.82 15,110.00
(598,638.60) (598,638.00)
(475,606.27) (475,606.00)
59,536.40 59,536.00
63,495.93 63,496.00

Page 239 of 252 ends

Percent
Used
[1] -95.00 85.38%
[1] 10,393.18 307.86%
[1] 27,425.39 422.65%
[1] 140,568.37 105.78%
[1] 1,152.00 #DIV/0!
[1] 80.00 500.00%
[2] 2,100.00 231.25%
181,623.94 107.42%
181,623.94 107.42%
[2] 145.51 0.00%
[8] 22,785.00 0.00%
22,930.51 0.00%
22,930.51 0.00%
[6] 98,720.94 297.44%
98,720.94 297.44%
98,720.94 297.44%
[9] -883,133.22 43.80%
-385,000.00 0.00%
-1,268,133.22 35.18%
-1,268,133.22 35.18%
6,471.84 97.70%
254.35 94.57%

93.20 76.10%
-37,108.72 225.32%

22.76 99.77%
-13,220.15 130.84%
996.85 93.43%

11.92 95.52%
-42,477.95 111.08%
[3] -42,477.95 111.08%
[4] -288.40 103.07%
[4] 45.67 99.78%
[4] 1,006.68 89.93%
[4] 1,206.99 19.53%
[4] -3,119.02 114.51%
[4] -2,575.66 125.25%
020-601-60250 Maintenance / Repair 80,000.00 80,000.00 48,030.89 [4] 31,969.11 60.04% 2/19/2025 4:54:43 PM Page 1 of 3
020-601-60210 Computer Maintenance &Software 21,500.00 21,500.00 24,619.02 020-601-60211 Data Processing Contract Maint 10,200.00 10,200.00 12,775.66 020-601-60021 Audit 10,000.00 10,000.00 8,993.32
020-601-60131 Laundry / Uniforms 1,500.00 1,500.00 293.01 Expense
020-601-50600 Insurance - Liability 9,400.00 9,400.00 9,688.40 020-601-50610 Insurance - Property 21,000.00 21,000.00 20,954.33 Expense Total: 369,294.00 383,528.00 426,005.95
Category: 500 - Employee Services Total: 369,294.00 383,528.00 426,005.95 Category: 600 - Operating & Maintenance
020-601-50410 Employer Paid DCP 15,164.00 15,164.00 14,167.15 020-601-50500 Group Life Ins Benefit 266.00 266.00 254.08 020-601-50300 Workers Compensation 9,750.00 9,750.00 9,727.24 020-601-50400 Medical Benefit 42,867.00 42,867.00 56,087.15 020-601-50130 UI & Employee Training Tax 390.00 390.00 296.80 020-601-50200 PERS Retirement 28,479.00 29,611.00 66,719.72 Expense
020-601-50000 Salaries 268,484.00 280,795.00 274,323.16 020-601-50120 Employer SS/MC 3,894.00 4,685.00 4,430.65 Revenue Total: 1,690,008.00 1,956,277.00 688,143.78
Category: 495 - Client Review Total: 1,690,008.00 1,956,277.00 688,143.78 Category: 500 - Employee Services
Revenue
020-49661 Transfer from Reserves 1,305,008.00 1,571,277.00 688,143.78 021-49732 Transfer from Water Fund 385,000.00 385,000.00 0.00 Revenue Total: 50,000.00 50,000.00 148,720.94
Category: 490 - Use of Monies & Properties Total: 50,000.00 50,000.00 148,720.94 Category: 495 - Client Review
Category: 442 - Misc Total: 0.00 0.00 22,930.51
Category: 490 - Use of Monies & Properties
Revenue
020-44105 Interest 50,000.00 50,000.00 148,720.94
021-44115 Connection Fees 0.00 0.00 22,785.00
Revenue Total: 0.00 0.00 22,930.51
Category: 440 - Charges for Current Services Total: 2,446,670.00 2,446,670.00 2,628,293.94 Category: 442 - Misc
Revenue
020-44250 Miscellaneous 0.00 0.00 145.51
020-49656 Hydrant Permits 1,600.00 1,600.00 3,700.00
Revenue Total: 2,446,670.00 2,446,670.00 2,628,293.94
020-44220 Meter Service Installation 0.00 0.00 1,152.00 020-44240 Service Reinstatement Fee 20.00 20.00 100.00
020-44210 Bulk Water 8,500.00 8,500.00 35,925.39
020-44215 Sales 2,430,900.00 2,430,900.00 2,571,468.37
Category: 440 - Charges for Current Services
Revenue
020-44120 Set-Up Fees 650.00 650.00 555.00
020-44125 Late Charges 5,000.00 5,000.00 15,393.18
Budget Report-Proprietary Fund-Wastewater
City of Buellton, CA Account Summary
For Fiscal: 2023-2024 Period Ending: 06/30/2024
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity

Page 240 of 252 ends

Percent
Used
[4] 5,003.73 86.10%
[4] 695.75 76.81%
[4] 3,700.60 39.53%
[4] 90,125.08 47.60%
[4] 42,990.87 47.25%
[4] 238.26 4.70%
[4] 0.00 100.00%
[4] -5,915.50 114.50%
[4] 2,585.20 15.52%
[4] 625.64 68.72%
[4] 107.27 97.85%
[4] 503.55 66.43%
[4] 10,408.17 30.61%
[4] -1,388.10 101.32%
[4] -1,308.29 111.89%
[7] 45,741.52 50.68%
[4] -285.34 101.14%
[4] 600.49 82.84%
[4] 24,202.98 32.20%
[4] 143,776.62 85.88%
[4] 1,828.13 53.12%
[4] -1,334.14 #DIV/0!
[5] 34,410.79 82.79%
1,585,415.00 0.00%
[5] -65,622.66 287.49%
350,000.00 0.00%
2,295,350.99 42.76%
2,295,350.99 42.76%
[4] 41,324.00 0.00%
[4] 5,199.31 71.11%
46,523.31 21.58%
46,523.31 21.58%
1,334,538.52 0.00%
2/19/2025 4:54:43 PM Page 2 of 3
Category: 700 - Capital Total: 18,000.00 59,324.00 12,800.69 Report Surplus (Deficit): 0.00 0.00 1,334,538.52
020-601-73500 Equipment 18,000.00 18,000.00 12,800.69
Expense Total: 18,000.00 59,324.00 12,800.69
Category: 600 - Operating & Maintenance Total: 3,799,384.00 4,010,095.00 1,714,744.01 Category: 700 - Capital
Expense
020-601-73100 Vehicles 0.00 41,324.00 0.00
021-602-69100 Transfer to Other Funds 350,000.00 350,000.00 0.00 Expense Total: 3,799,384.00 4,010,095.00 1,714,744.01
020-601-69100 Transfer to Other Funds 1,446,004.00 1,585,415.00 0.00 021-601-68110 Depreciation 35,000.00 35,000.00 100,622.66 020-601-67820 Write-Off Utility Accounts 0.00 0.00 1,334.14 020-601-68110 Depreciation 200,000.00 200,000.00 165,589.21 020-601-67635 State Water Project 1,018,000.00 1,018,000.00 874,223.38 020-601-67705 Telephone 3,900.00 3,900.00 2,071.87
020-601-67600 Safety Equipment 3,500.00 3,500.00 2,899.51 020-601-67610 Santa Ynez River Appropriation 35,700.00 35,700.00 11,497.02 020-601-67545 Principal & Interest 92,750.00 92,750.00 47,008.48 020-601-67575 Regulatory Compliance 25,000.00 25,000.00 25,285.34 020-601-61241 Utilities - Electric 87,700.00 105,000.00 106,388.10 020-601-61280 Fuel - Vehicles 11,000.00 11,000.00 12,308.29 020-601-61140 Operational Supplies 1,500.00 1,500.00 996.45 020-601-61240 Meter Expense 15,000.00 15,000.00 4,591.83 020-601-61130 Office Supplies 2,000.00 2,000.00 1,374.36 020-601-61131 Postage 5,000.00 5,000.00 4,892.73
020-601-61111 Chemicals / Analysis 40,800.00 40,800.00 46,715.50 020-601-61127 Tools 3,060.00 3,060.00 474.80
020-601-60900 Miscellaneous 250.00 250.00 11.74
020-601-60905 CalPERS Unfunded Accrued Liability 0.00 25,000.00 25,000.00 020-601-60800 Contract Services 172,000.00 172,000.00 81,874.92 020-601-60830 Contract Services-Engineering 81,500.00 81,500.00 38,509.13 020-601-60650 Membership & Publications 3,000.00 3,000.00 2,304.25 020-601-60710 Travel & Training 6,120.00 6,120.00 2,419.40 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
020-601-60270 Maintenance - Vehicles 7,000.00 36,000.00 30,996.27 Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024

Page 241 of 252 ends

1,412,376.18
-77,837.66
1,334,538.52
2/19/2025 4:54:43 PM Page 3 of 3
020 - Water Fund 0.00 0.00 1,412,376.18
021 - Water Capital 0.00 0.00 -77,837.66
Report Surplus (Deficit): 0.00 0.00 1,334,538.52
Budget Report For Fiscal: 2023-2024 Period Ending: 06/30/2024 Fund Summary
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Fund Activity

Page 242 of 252 ends

Operating Revenue: Variance
Charges for Services [1] (0.94)
Other Operating Revenue: [2] 0.49
Total Operating Revenue (0.45)
Operating Expenses: -
Personnel services [3] 0.05
Operating & maintenance [4] 0.65
Depreciation [5] 0.13
Total operating expense 0.83
Operating income (loss) (1.28)
-
Non-Operating Revenue (Expenses): -
Investment income (loss) [6] 0.06
Interest expense [7] 0.48
Total non-operting revenues (expenses) 0.54
Income (loss) before transfers/capitals (0.74)
Capital Contributions [8] -
Transfers In [9]
Change in net position 1,334,538.52 1,334,538.00 (0.52) 22,785.00 22,785.00
688,143.78 688,144.00
623,609.74 623,609.00
148,720.94 148,721.00
(47,008.48) (47,008.00)
101,712.46 101,713.00
521,897.28 521,896.00
266,211.87 266,212.00
2,106,542.17 2,106,543.00
426,005.95 426,006.00
1,414,324.35 1,414,325.00
3,845.51 3,846.00
2,628,439.45 2,628,439.00
2,624,593.94 2,624,593.00
RECONCILIATION TO ACFR pg. 35

GL ACFR

Page 243 of 252 ends

CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 10

To: The Honorable Mayor and City Council
From: Scott Wolfe, City Manager
Meeting Date: March 13, 2025
Subject: Consider Appointment of an Ad Hoc Committee and Investigating Possible Avenues of Partnership with the Santa Ynez Valley Children’s Museum
______________________________________________________________________________

BACKGROUND
As the City Council is aware, the Santa Ynez Valley Children’s Museum (SYVCM) occupies space at the former Willemsen property at 202 Dairyland Road. The Museum organization has been engaging in fund raising activities on-site as well as preliminary site improvements.

Mayor Silva and the City Manager have been approached by Ashley Jenkins of the SYVCM regarding next steps for completing the work necessary to bring the project to fruition. The organization has expressed some frustration with fundraising efforts, and would like to propose a discussion with the City Council to investigate options for a partnership with the City to get them to the point that they can open for operations.

Ms. Jenkins will be at the March 13 meeting to answer general questions and request that the City Council direct staff (and possibly a City Council ad hoc committee) to discuss the matter further with SYVCM, and schedule further discussion at a future meeting.

There are too many variables to hold a reasonable discussion at this meeting. However, staff will, at Council direction, meet with SYVCM representatives and a City Council ad hoc committee, if desired, to further investigate potential ways that the City may be able to assist with bringing this potentially valuable educational and recreational asset to the Buellton community.

FISCAL IMPACT
The fiscal impact of this item is dependent upon the amount of support to be granted and the method for providing it. At the current time, no decision has been made with regard to any partnership, and so no fiscal impact is anticipated as a result of tonight’s discussion. A future report, if directed by the City Council, will detail any anticipated fiscal impact once staff has been directed to take action.

Page 244 of 252 ends

SYVCM Assistance Page 2 March 13, 2025

RECOMMENDATION
That the City Council consider the request of SYVCM for an investigative process to discuss partnership with the City, and if appropriate, direct staff to take desired action. The City Council may also wish to appoint an ad hoc committee of the City Council to engage with SYVCM and staff on this matter.

Page 245 of 252 ends

CITY OF BUELLTON
City Council Agenda Staff Report

City Manager Review: SW
Council Agenda Item No.: 11

To: The Honorable Mayor and City Council
From: Rose Hess, Public Works Director
Meeting Date: March 13, 2025
Subject: Authorization of Contract Amendment with KOA for the Caltrans Traffic Study
______________________________________________________________________________

BACKGROUND
On May 14, 2020, the City entered into a contract with KOA for consulting assistance with the preparation of the City’s General Plan Circulation Element Update. On February 22, 204, the City Council authorized the 1st amendment to the contract, which extended the scope to prepare alternative concepts and work/coordinate with Caltrans towards an approvable concept for which the City can prepare plans and specifications.

Over the past year, KOA has gone through a couple of rounds with Caltrans for clarification of requirements and specific information they are requiring. KOA has prepared a subsequent proposal (Attachment 1) which identifies the work to be done to further coordinate with Caltrans, collect additional required data, and to prepare the necessary studies and documents. This proposal, dated February 26, 2025, identifies a cost not to exceed $81,500. These include additional tasks, review of near and long term traffic calming programs and potential measures, assessments, data collection and design standard decision documents (for specific design requirements and exemptions as required). The requests the City is making of Caltrans cannot be approved without the work included in this Contract Amendment.

FISCAL IMPACT
This Contract Amendment will result in additional cost of $81,500 from the City’s General Fund and a budget amendment to increase CIP 092-309-70000 from $39,752 to $121,072.

RECOMMENDATION
Staff recommends that the City Council authorize the City Manager to execute a contract amendment with KOA for the additional scope of work in the amount of $81,500 and authorize the budget amendment increasing CIP 092-309-70000 from $39,752 to $121,072.

ATTACHMENTS
Attachment 1 – KOA proposal dated February 26, 2025

Page 246 of 252 ends

Caltrans Traffic Study for SR-246 Traffic Calming Measures Contract Extension #1 Page 1 City of Buellton JC38156
300 Corporate Pointe, Suite 470, Culver City, CA 90230
T: (310) 473-6508 | F: (310) 444-9771 | www.koacorp.com

MONTEREY PARK ORANGE ONTARIO SAN DIEGO CULVER CITY
February 26, 2025
Scott Wolfe, ICMA-CM
City Manager
City of Buellton
107 West Highway 246
P. O. Box 1819
Buellton, CA 93427
Subject: Caltrans Traffic Study for SR-246 Traffic Calming Measures Contract Extension #2 Dear Mr. Wolfe:

Thank you for requesting that KOA Corporation (KOA) provide this contract extension to prepare the traffic study that is being required by the State of California Department of Transportation (Caltrans) to evaluate the transportation impacts of a potential traffic calming program for State Route 246 (SR-246) in the City of Buellton (the “City” and “Client”). State Route 246 is the main east-west arterial traversing the City and has an interchange with U. S. Highway 101 (US-101).

Excessive traffic speeds have become an issue along the stretch of SR-246 west of the US-101 interchange, and the City is seeking to explore traffic calming measures to address the problem. KOA prepared and revised a scoping document for the Caltrans required study prior to their approval on the implementation of a traffic calming program along the stretch of SR-246 within the City limits. We made extensive revisions to the program and scoping document base on Caltrans comments and the scope was approved by them. The following contract extension outlines the added work effort associated with the preparation of a traffic study to assess the traffic impacts of the proposed program per the approved scoping document that was not included in our previous contract extension.

The scope of work is provided below for review by the Client, followed by a fee estimate. Please let us know if you have any questions or comments regarding this letter proposal.

SCOPE OF WORK
Task 3 (Expansion) – Near-Term and Long-Term Traffic Calming Program Measures – Caltrans requested substantial detailed modifications to the traffic calming programs following approval by the City. Among them were revisions to the base for the plan to include a proposed widening at Thumbelina Drive, Caltrans also requested specific detailed revisions that each were reviewed as to their effect on the effectiveness of the program, and made if determined to not substantially reduce the ability of the program to calm vehicle speeds. One set of future revisions based on Caltrans comments on the draft TA is included in this extension.

Task 4 (Expansion) – Formal Transportation Assessment Scoping with Caltrans – Four different Caltrans divisions made 45 detailed and sometimes conflicting comments on the scoping document. Those comments requested recommended changes to the proposed measures, the addition of measures, and referenced documents that they requested be reviewed. Each comment was carefully reviewed and responded to. A revisions to the program memorandum section added and a comment and response matrix was developed. The response matrix included references to source documents that were the basis for program design elements.

Task 5 (Expansion) – Preparation of a Transportation Assessment – Caltrans comments requested that added the following additional elements be included within the TA:

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Caltrans Traffic Study for SR-246 Traffic Calming Measures Contract Extension #1 Page 2 City of Buellton JC38156
 Reviewing existing vehicle speed data and comparing it to the posted speed limits,  conducting swept path analyses, including U-turn analyses,  reviewing sight distances at locations where parking or other sight restrictions are to be added,  summarizing City input on parking discussions with affected local business owners,  comparing the alternatives to applicable federal, state and local policies and plans,  conducting CaMUTCD warrant analyses for PHBs and guidelines comparisons for RRFBs, and  review of bay tapers length and comparison to HDM standards.

These will add additional analyses to be conducted during the study preparation as well as requiring more and expanded sections within the TA,
Task 6 (Expansion) – Data Collection – In addition to the data being collected at the 16 study intersections, Caltrans requested that speed data be collected for 24 hour periods with 5 segments being the agreed to number. The additional data is also being collected.

Task 8 (Addition) - Prepare Draft Design Standards Decision Document – KOA will prepare a Draft Design Standards Decision Document (DSDD) to justify the variations from standard design standards in the HDM and include it as an appendix to the TA. The DSDD must provide information on the project, including the Project Description, Existing Highway, Safety Improvements and Total Project Cost, and that information will be developed and included in the Draft DSDD. The DSDD must also list each feature that is not to be constructed to HDM standards, the Reason for not Using Design Standard, and the Added Cost to Make Standard. The Caltrans comments identified the lane widths and the deceleration pockets and bay tapers as not meeting HDM standards, and that information on those elements will be developed and included in the Draft DSDD. If other features not meeting standards are identified, an additional contract extension will be required. The features are to be divided into those that can be approved by the District and those that require Headquarters approval and we will consult with Caltrans District 5 staff to divide the exceptions. KOA will use information collected for the TA and included in the DSDD the required Traffic Data, Collision Analysis, Future Construction Reviews and Concurrence, and Environmental Determination/Document (it is assumed that NEPA is not applicable to this project).

FEE ESTIMATE
KOA will perform the work specified in the scope above based on the lump sum fee below.

TASK FEE
Task 3 (Expansion) – Near-Term and Long-Term Traffic Calming Program List of Potential Measures $15,500 Task 4 (Expansion) – Formal Transportation Assessment Scoping with Caltrans $12,000 Task 5 (Expansion) – Preparation of a Transportation Assessment $18,000 Task 6 (Expansion) – Data Collection $1,500
Task 8 (Addition) - Prepare Draft Design Standards Decision Document $34,500 TOTAL $81,500
The budget is based upon the work scope and level of effort presented above and includes the cost of all related technical and administrative services. The work scope is considered complete upon submittal of a final document by KOA. Any additional services requested after study submittal will be considered as extra work and those fees will be negotiated prior to start of work and secured in writing.

Page 248 of 252 ends

Caltrans Traffic Study for SR-246 Traffic Calming Measures Contract Extension #1 Page 3 City of Buellton JC38156
If the work described within this letter is not authorized in 30 days, if changes occur in the work scope or level of effort, or if our work is suspended for more than 180 days due to any circumstances beyond KOA’s control, we reserve the right to revise the work scope, budget and schedule to reflect current conditions. Such revisions will be effected through mutually agreed upon amendments or modifications to this agreement.

The proposal is valid for 30 days and is subject to a 5% annual adjustment. Also, any individual tasks that are not authorized within 30 days of the date of this proposal are also subject to fee adjustments.

TERMS AND CONDITIONS
If any additional services and or change/modifications to Consultant’s scope of services are proposed by Client, KOA shall, upon receipt of such written change or modification, determine the impact on both time and compensation and notify Client in writing. Upon agreement between Client and KOA as to the extent of said impacts to time and compensation, an amendment to this agreement shall be prepared describing such changes. Execution of the amendment by Client and Consultant shall constitute the Consultant’s notice to proceed with the changed scope.

STAFFING
Ms. George Rhyner, PE, will be the Project Manager and the person to contact regarding the status of this project. He can be reach at (310) 779-8051 or via email at [email protected]. KOA reserves the right to change the assigned staffing on this project if necessary.

PAYMENT TERMS
Invoices will be submitted monthly, based upon our estimated percentage of completion. Accounts are past due after 30 days. All work will be immediately stopped if any invoice is unpaid for 60 days or more, and such delinquent invoice payments may be subject to a late payment penalty of 1.5 percent per month and/or turned over to a collections agency at our discretion.

ATTORNEY’S FEES
In the event that legal action is necessary to enforce the payment terms of this agreement, KOA shall be entitled to collect from the client any judgment or settlement sums due plus reasonable attorney’s fees, court costs and other expenses incurred by KOA for such collection action and, in addition, the reasonable value of the KOA’s time and expenses spent for such collection action, computed according to the KOA’s prevailing fee schedule and expense policies.

STANDARD OF CARE
The standard of care applicable to KOA’s scope of services shall be the degree of skill and care normally employed by professionals engaged to perform services similar to the services required herein at the same time and in the same geographic area as the performance of services hereunder and on projects similar in size and scope.

SAFETY
KOA is only responsible for the health and safety and the training of its employees and those individuals it is legally responsible for.

OPINION OF PROBABLE PROJECT COST AND CONSTRUCTION COST
Since KOA has no control over the cost of labor, materials, equipment or services furnished by others, or over the Contractor(s) methods of determining prices, or over competitive bidding or market conditions, KOA’s opinions of

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Caltrans Traffic Study for SR-246 Traffic Calming Measures Contract Extension #1 Page 4 City of Buellton JC38156
probable Project Cost and Construction Cost provided for herein are to be made on the basis of KOA’s experience and qualifications and represent its best judgment as an experienced and qualified professional engineer, familiar with the construction industry; but KOA cannot and does not guarantee that proposals, bids or actual Project or Construction Cost will not vary from opinions of probable cost prepared by KOA. However, KOA represents that it will use reasonable engineering care and judgment commonly exercised by an engineer in the same or similar circumstances in making and transmitting such cost estimates to the Client.

TERMINATION
The Client or KOA may terminate this agreement by giving the other party seven days written notice of such termination.

KOA shall receive fee payments from the Client proportionate to the services completed as of the date of termination. The Client will be entitled to receive deliverables at the level of completion relative to the fee payments received by KOA. All outstanding valid invoices shall be paid to KOA. The client shall within thirty (30) calendar days of termination pay KOA for all services rendered and all costs incurred up to the date of termination, in accordance with the compensation provisions of this contract.

CONSEQUENTIAL DAMAGES
Notwithstanding any other provision of the Agreement, neither party shall be liable to the other for any consequential damages incurred due to the fault of the other party, regardless of the nature of this fault or whether it was committed by the Client or KOA, their employees, agents, subconsultants or subcontractors. Consequential damages include, but are not limited to, loss of use and loss of profit.

DISPUTE RESOLUTION
Any claim, dispute or other matter in question arising out of or related to this Agreement shall be subject to mediation as a condition precedent to arbitration or the institution of legal or equitable proceedings by either party. The Client and KOA shall endeavor to resolve claims, disputes and other matters in question between them by mediation which, unless the parties mutually agree otherwise, shall be in accordance with the Construction Industry Mediation Rules of the American Arbitration Association currently in effect. Request for mediation shall be filed in writing with the other party to this Agreement. The parties shall share the mediator’s fee and any filing fees equally. The mediation shall be held in the place where the project is located, unless another location is mutually agreed upon. Agreements reached in mediation shall be enforceable as settlement agreements in any court having jurisdiction thereof.

LIMITATION OF LIABILITY
In recognition of the relative risks and benefits of the project to both the Client and the Consultant, the risks have been allocated such that the Client agrees, to the fullest extent permitted by law, to limit the liability of KOA to the Client and to all of Client’s other consultants, construction contractors and subcontractors on the project for any and all claims, losses, costs, damages of any nature whatsoever or claims expenses from any cause or causes, so that the total aggregate liability of KOA to all those named shall not exceed $50,000, KOA’s total fee for services rendered on this project, whichever is greater. Such claims and causes include, but are not limited to negligence, professional errors or omissions, strict liability, breach of contractor warranty.

INSURANCE
KOA is fully able to meet the insurance requirements of projects of this type. The firm has coverage in the following areas:

Professional Liability, Automobile Liability, General Liability, and cybersecurity. Our Worker’s Compensation coverage meets the insurance requirements of California State law.

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Caltrans Traffic Study for SR-246 Traffic Calming Measures Contract Extension #1 Page 5 City of Buellton JC38156

WORK SCHEDULE
KOA envisions a 6-8 -week schedule to prepare the TA with the DSDD, from authorization, to the delivery of an initial set of draft documents to the Client for their review. Incorporation of comments can be accomplished within one to two business days.

KOA is not responsible for delays caused by factors beyond KOA’s reasonable control, including but not limited to delays because of strikes, lockouts, work slowdowns or stoppages, accidents, acts of God, failure of any governmental or other regulatory authority to act in a timely manner, failure of the Client to furnish timely information or approve or disapprove of the KOA’s services or work product promptly, or delays caused by faulty performance by the Client or by other consultants or contractors of any level. When such delays beyond KOA’s reasonable control occur, the Client agrees the KOA is not responsible for damages, nor shall KOA be deemed to be in default of this Agreement.

GOVERNING LAW
The laws of the State of California will govern the validity of this Agreement, its interpretation and performance. Any litigation arising in any way from this Agreement shall be brought in the courts of that State.

AUTHORIZATION
The signature below and receipt of the required deposit indicates acceptance of this proposal and authorization to proceed.

Sincerely,
Mr. Michael Nilsson, AICP CTP
Principal, Director of Planning
KOA | A Lochner Company
The person signing and executing this contract for Client represents and warrants that he or she is duly authorized and has legal capacity and actual authority to bind the Client to each and every term, condition and obligation of this Contract and that all requirements of the Client have been fulfilled to provide such actual authority. By signing below, Client agrees with the terms and conditions attached hereto and hereby made a part of this agreement.

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Caltrans Traffic Study for SR-246 Traffic Calming Measures Contract Extension #1 Page 6 City of Buellton JC38156
Signature

Name (Please Print) Date

Title (Please Print) Client Purchase Order or Project Number

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Buellton City CouncilMarch 13, 2025

Buellton City Council
March 13, 2025