Calistoga City Council
May 1, 2024

Mayor
Donald Williams
Vice Mayor
Irais Lopez-Ortega
Councilmembers
Lisa M. Gift
Scott Cooper
Kevin Eisenberg
AGENDA
City Council - Special Workshop
Wednesday, May 1, 2024 - 9:30 AM
In-Person

Please participate in the meeting by observing or listening to the meeting in one of the following ways:

1. In Person – Community Center 1307 Washington Street, Calistoga Participate in the meeting by providing public comment on the item on the agenda via email. Please submit your comment, limited to 350 words or less, via email to [email protected]. Written public comments submitted by email should clearly indicate the Agenda Item No. or specify “Oral Communications” in the Subject Line for items not on the agenda and are requested to include the submitter’s full name. Comments received by 4:00 p.m. on the day before the meeting will be posted online with the agenda packet and included in the record but will not be read aloud.

Page

1. CALL TO ORDER – ROLL CALL

2. ORAL COMMUNICATION ON CONSENT ITEMS OR NON-AGENDA ITEMS This time is set aside to receive comments from the public regarding matters on the agenda. Pursuant to Government Code section 54954.3 (the Brown Act), however, the Council cannot consider any issues or take action on any requests during this comment period.

3. GENERAL GOVERNMENT

3.1. City Council Fiscal Year 24-25 Draft Budget Review and Direction Recommended Action: Receive the Finance Director’s report on the proposed draft budget for the Fiscal Year 24-25 and provide direction to staff on which net new items to include in 01-General Fund budget or where to consider cuts.

Staff Report - City Council Fiscal Year 24-25 Draft Budget Review and Direction - Pdf
3 - 72

4. ADJOURNMENT
NOTICE: If you challenge a city’s zoning, planning, or other decision in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the City Council at, or prior to, the public hearing. Judicial review of any City administrative decision may be had only if a petition is filed with the court not later than the 90th day following the date upon which the decision becomes final. Judicial review of environmental determinations may be subject to a shorter time period for Litigation, in certain cases 30 days following the date of final decision.

Pursuant to GC §54957.5: any writings/documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection on the City website at www.ci.calistoga.ca.us.

AMERICANS WITH DISABILITIES ACT: The City can provide special assistance for persons with disabilities to participate in public meetings. To make a request for disability-related modification or accommodation please contact the City Clerk at [email protected] or (707) 942-2807. If you need assistance or accommodation, please provide notice at least 48 hours prior to the meeting. For TTY/ Speech-to-Speech users, dial 7-1-1 for the California Relay Service, offering free textto-speech, speech-to-speech, and Spanish language services 24 hours a day, 7 days a week.

ACTA DE AMERICANOS CON DISCAPACIDADES: Se les pide por favor que avise con 48 horas de anticipación cuando haga un pedido para asistencia. Esto les da suficiente tiempo antes de la junta para permitir que la ciudad tome medidas razonables.

POSTING: I declare a copy of this agenda was posted at City Hall, 1232 Washington Street, Calistoga, among other locations in the city limits of Calistoga, on April 25, 2024.

Yudiana Galvan, City Clerk

City of Calistoga

STAFF REPORT
To: Honorable Mayor and City Council
From: Connie Cardenas, Admin. Services Director
Meeting: City Council - Special Workshop - May 01 2024
Subject: City Council Fiscal Year 24-25 Draft Budget Review and Direction DESCRIPTION:

City Council Fiscal Year 24-25 Draft Budget Review and Direction RECOMMENDATION:

Receive the Finance Director’s report on the proposed draft budget for the Fiscal Year 24-25 and provide direction to staff on which net new items to include in 01-General Fund budget or where to consider cuts.

BACKGROUND/SUMMARY:

The budget is the primary policy document adopted by the City Council that establishes the service levels and capital projects to be provided to the community by its city government. It establishes the financial and human resources devoted to accomplishing community priorities as reflected by the City Council. It provides a logical structure to organize its various programs, projects and other expenses. It provides a system for control of its revenues and expenses. Finally, the budget document is widely available to the public and others interested in the operations of the city government.

ANALYSIS:

The total General Fund operating revenue budget proposed for the Fiscal Year 24-25 is $19.5 million while the appropriations budget, excluding the capital improvement budget, is $20.3 million.

The current proposed budget is not balanced and has a net operating deficit of $730,665 before capital improvement deficit spending of $3.5 million and prior to accounting for Fairgrounds capital infrastructure needs. The addition of the only two known Fairgrounds operating expenses (one staff person and the mowing contract), totals approximately $750,000, accounting for a significant portion of the operating deficit.

While we are including the preliminary numbers for all of the City's funds, the meeting on May 1 will focus on the 01-General Fund budget as this is the fund through which the bulk of the city's revenues are spent and where the city council has the most discretionary latitude. These expenditures are included in the first 38 pages of the budget attachment, with that 38th page being the general fund monies needed for capital projects that are NOT accounted for in the net operating deficit. The net operating deficit combined with the General Fund subsidies needed for capital projects pushes the financial gap to over $4 M. This amount in turn does not include any capital money that may be needed at the Fairgrounds, as those amounts are not available at the time of packet distribution.

The City Council has also requested information about discretionary support of various organizations. A preliminary draft of that information is also attached.

Please know both attached documents will continue to change as we get new information, refine various estimates, answer questions that have risen internally, answer questions from the community during this process, and receive direction from city council. Should we develop any new or significantly revised documents prior to the meeting date, we will recirculate the agenda packet.

CEQA STATUS:

None
ATTACHMENT(S):

FY 24-25 Budget Draft V3
Additional City Expenditures
APPROVAL(S):

Connie Cardenas, Admin. Services Director Approved - Apr 25 2024 Yudiana Galvan, City Clerk Approved - Apr 25 2024

City of Calistoga Fiscal Year 24-25 Budget

Revenue and Resource Estimates
General Fund
Introduction
The City utilizes several techniques to forecast recurring revenues. These techniques allow for multiple variables to be considered in the development of the forecasts, including institutional forecasts; the expert opinion of the City’s sales and property tax consultant HdL Coren & Cone; various national, state, and local economic indicators; and established formulas that measure relationships between revenue categories and growth within the City.

The financial forecast is a planning tool to assist staff in identifying important trends and anticipate the longer-term consequences of budget decisions. The ability to model cost and revenue trends beyond the next budget year helps the City to make initiative-taking budget decisions early in an economic cycle.

The forecast is not a plan, but a model based on cost and revenue assumptions which are updated regularly as added information becomes available. Future cost projections based on known costs are dependable. Revenue forecasts on the other hand, are based on assumptions related to future economic conditions which come with uncertainty.

City staff use a variety of tools, including trend analysis, judgmental forecasting, and expert opinion. Trend data includes historical fiscal performance and historical and projected data modified for known past, current and the future. In the end, forecasts are based on judgment that incorporates information provided through various methods; known and potential legislative and political impacts; and national, state, and local conditions expected to affect local revenue sources.

The projected surplus for the General Fund in FY 23-24 in the amount of $1.6 million was allocated to a list of CIP projects. The City’s total General Fund revenues for FY 24-25 are projected to increase. The increase is approximately $1.3 million. The change is due to a combination of increases and decreases in revenues. Property tax and sales taxes are projected to increase by a total of $343,860 while transient occupancy taxes are projected to increase by $514,000. The increase in FY 24-25 expenditures is due to the Fire Capital Equipment proposed lease of a fire truck in the amount of $339,000. A projected budget for Fairgrounds in the amount of $751,729. These large expenditures have generated a current projected General Fund Operating deficit in the amount of ($730,655).

FUND GENERAL WATER SEWER
Revenues 19,543,068 4,818,600 4,751,172
Transfer Out Risk Management (657,022)
Transfer Out Debt (373,902) (431,766) (437,713)
Available 18,512,144 4,386,834 4,313,459
Operating Expenditures:

Department
COMMUNITY PROMOTIONS 308,800
ADMINSTRATION - FINANCE 1,046,477
PLANNING COMMISSION 8,480
CITY COUNCIL 121,395
CITY CLERK 245,793
ELECTIONS - CITY CLERK 103,500
CITY ATTORNEY 250,000
CITY MANAGER 882,063
FAIRGROUNDS 751,729
PLANNING DEPARTMENT 882,193
BUILDING 595,978
POLICE & POLICE DISPATCH 4,599,502
FIRE & EMERGENCY SERVICES 3,751,611
NON DEPARTMENTAL 335,095
PERSONNEL 276,932
ALL PUBLIC WORKS 2,961,923
ALL PARKS & RECREATION 1,273,053
SHARPSTEEM MUSEUM 29,783
LIBRARY SERVICES 187,000
ECONOMIC DEVELOPMENT PLAN 550,000
PW - TRANSIT SHUTTLE 36,500
HOUSING ELEMENT 45,000
TOTAL EXPENDITURES $ 19,242,809 $ 4,134,201 $ 3,043,035 ALL FUNDS SURPLUS/DEFICIT (730,665) 252,633 1,270,424
CIP REVENUES 850,000 5,120,000
CIP EXPENDITURES 3,454,000 877,000 7,067,000

ALL FUND SURPLUS/DEFICIT WITH
CIP (624,367) (3,334,665) (676,576)

FUND #: 01 Name: GENERAL FUND
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3201 PROPERTY TAX - SECURED 2,915,631 $ 2,579,099 $ 2,579,099 $ 2,827,203 $ 3202 PROPERTY TAX - UNSECURED 76,882 $ 80,525 $ 80,525 $ 81,989 $ 3203 SALES & USE TAX 1,466,859 $ 1,365,819 $ 1,365,819 $ 1,460,111 $ 3204 TRANSIENT OCCUPANCY TAX 12,245,959 $ 11,404,234 $ 11,404,234 $ 11,918,346 $ 3205 FRANCHISES 330,284 $ 290,000 $ 290,000 $ 330,000 $ 3206 DOCUMENT TRANSFER TAX 41,497 $ 65,000 $ 65,000 $ 65,000 $ 3209 MANUFACTURING TAX 64,455 $ 63,342 $ 63,342 $ 65,000 $ 3211 BUSINESS LIC. TAX REFUND 130,215 $ 111,000 $ 111,000 $ 120,000 $ 3211 0001 BUS LIC/ADA FEE 3,879 $ 3,300 $ 3,300 $ 3,500 $ 3211 0002 BUS LIC/ISSUANCE FEE 13,238 $ 11,300 $ 11,300 $ 12,500 $ 3212 BUILDING PERMITS 176,458 $ 210,000 $ 150,000 $ 195,601 $ 3212 0001 STRONG MOTION FEE 3,570 $ 300 $ 300 $ 400 $
3212 0002 ENERGY FEE 7,280 $ 11,256 $ 7,500 $ 7,500 $
3212 0003 ADA FEE 2,866 $ 1,500 $ 1,500 $ 1,500 $
3212 0005 BUILDING STANDARDS ADMINISTRTN $ 107 401 $ 107 $ 107 $ 3212 0007 PERMIT BAG REIMB 1,807 $ 1,800 $ 1,800 $ 1,500 $ 3213 PRIOR YEAR SECURED TAXES 19,159 $ 5,000 $ 25,500 $ 15,000 $ 3219 OTHER LICENSE & PERMITS 19,291 $ 28,000 $ 28,000 $ 20,000 $ 3219 1000 ENCROACHMENT PERMITS 55,124 $ 35,000 $ 35,000 $ 40,000 $ 3220 EXCISE TAX 125 $
3221 DELINQUENT PENALTIES & CHARGES $ 5,300 11,290 $ 5,300 $ 5,300 $ 3222 PROP 172 PUB SAFETY 102,733 $ 76,000 $ 78,342 $ 78,400 $ 3226 NAPA COUNTY VEHICLE FINES 9,321 $ 5,000 $ 5,000 $ 5,000 $ 3227 NAPA MISDEMEANOR FINES 236 $ 100 $ 100 $ 100 $
3228 0001 TOBACCO GRANT 144,311 $ 91,855 $ 91,855 $
3229 PARKING FINES (LOCAL) 5,449 $ 3,000 $ 3,000 $ 7,500 $ 3230 0003 HUD 13577 130,143 $

FUND #: 01 Name: GENERAL FUND
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3232 VEHICLE IN LIEU TAX 992,617 $ 1,026,118 $ 1,026,118 $ 1,027,042 $ 3236 H/O PROPERTY TAX EXEMPTION 7,486 $ 7,100 $ 7,100 $ 7,500 $ 3243 REIMB FOR FIRE SERVICES 396,119 $ 200,000 $ 398,628 $ 200,000 $ 3244 REIMB FOR PLANNING SERIVCES 34,351 $ 35,000 $ 45,000 $ 47,564 $ 3245 REIMB FOR PUBLIC WORKS 66,351 $ 15,000 $ 50,000 $ 45,000 $ 3245 0001 ELECTRICAL VEHICLE CHARGING ST $ -
3251 INVESTMENT EARNINGS 366,585 $ 25,000 $ 375,000 $ 450,000 $ 3254 0001 FEMA/STATE DISASTER REIMB 31,556 $
3254 0004 COVID FISCAL RECOVERY FY20-21 $ 627,597
3256 POLICE SERVICES CHARGES 87,541 $ 15,000 $ 15,000 $ 75,000 $ 3260 RENTAL INCOME 18 $ 250 $
3260 0002 RECREATION FACILITIES 20,299 $ 15,200 $ 15,200 $ 18,000 $ 3261 OTHER FILING FEES - $ 200 $ 200 $ - $
3261 0001 GROWTH MGMT ALLOCATION APPLICT $ 200 - $ 200 $ - $ 3263 PLAN CHECK FEE 60,916 $ 85,000 $ 60,000 $ 60,000 $ 3279 CENTRAL SERVICES OVERHEAD - $ 340,000 $ 330,000 $ 165,000 $ 3282 REIMB FOR MISC CITY SERIVES 31,717 $ 5,000 $ 5,000 $ 5,000 $ 3283 0001 EDUCATION/RECREATION COURSES$ 8,000 5,387 $ 8,000 $ 5,000 $ 3284 RECREATION FEES 460 $ 500 $ 500 $ 500 $
3284 0001 RECREATION PROGRAMS 1,809 $ 1,700 $ 1,700 $ 2,000 $ 3286 AQUATIC FEES 23,330 $ 20,000 $ 20,000 $ 600 $
3286 0001 AQUATICS-DAILY ADMISSION 5,620 $ 600 $ 600 $ 22,000 $ 3286 0002 AQUATICS-PASSES 1,408 $ 1,000 $ 1,000 $ 1,000 $ 3286 0003 AQUATICS-SWIM LESSONS 7,830 $ 5,000 $ 5,000 $ 5,000 $ 3286 0004 AQUATICS-RENTALS/MISC REV 11,056 $ 300 $ 300 $ 1,000 $ 3286 0005 AQUATICS-CONCESSION/RETAIL 1,342 $ 1,500 $ 1,500 $ 1,500 $ 3289 OTHER REVENUE 635,392 $ 5,000 $ 5,000 $ 40,000 $
GRANTS AND CONTRIBUTION 1,263,000 $ 200,000 $ 200,000 $ 3299 TRANSFERS IN 1,749,245 $ 2,116,100 $ 757,868 $ 650,000 $ 3304 RECYCLED WATER PROCEEDS 15,420 $ 4,600 $
3306 RECYCLED WATER PROCEEDS 500 $ 6,100 $
Total Revenue Annually 23,160,414 $ 21,547,500 $ 19,735,837 $ 20,393,068 $

Fund # : 01 Prog #: 4107 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4442 NAPA COUNTY HOUSING 84,241 $ 50,000 $ 53,950 $ 50,000 $ 4446 MISC PROMOTIONS 1,680 $ 600 $ 2,000 $ 600 $
4447 FAIRGROUND INKIND - $ 25,000 $ 7,000 $ - $
4451 THE FAMILY CENTER 30,000 $ 30,000 $ 30,000 $ 30,000 $ 4453 PETALUMA ANIMAL SHELTER 18,000 $ 24,000 $ 24,000 $ 24,000 $ 4463 COMMUNITY ACTION SEN - $ 3,500 $ 3,500 $ 3,500 $
4479 FAMILY CENTER 126,150 $ 110,700 $ 110,700 $ 110,700 $ 4487 BOYS AND GIRLS CLUB 43,000 $ 40,000 $ 40,000 $ 43,000 $ 4551 HEARTS & HANDS
4552 RIANDA HOUSE 3,867 $
4554 FAIR HOUSING 12,000 $ 12,000 $ 12,000 $ 12,000 $
4555 CALISTOGA AFFO - $ 16,000 $ - $ 16,000 $
4558 NVTA ANNUAL MEMBERSHIP 3,000 $ 8,000 $ 8,000 $ 8,000 $ 4559 ACTIVE TRANSPORTATION PROGRAM 1,000 $
4560 CELEBRATE NAPA 10,000 $ 10,000 $ 10,000 $
4565 COM GDR 4,935 $
4566 ESSAY CONTEST
4567 JPA CLIMATE
4569 BRANNAN CENER 10,000 $
4570 LEAVERSHIP NAPA VALLEY 3,000 $
4571 DOG PARK
4572 BUSINESS DIVERSIFICATION GRANT (Public Art) - $ 25,000 $ 10,000 $ 1,000 $ $ 344,800 350,873 $ 311,150 $ 308,800 $
(Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

COMMUNITY PROMOTIONS
Description of Changes by Account & Summary

Fund # : 1 Prog #: 4108 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 3,942 $ 4,500 $ 4,500 $ 4,500 $ 4402 CONTRACT SERVICES 102,559 $ 279,795 $ 293,240 $ 75,000 $ 4403 UTILITIES 2,825 $ 3,000 $ 3,557 $ 3,700 $
4405 TRAINING/TRAVEL - $ 19,925 $ 6,479 $ 19,925 $
4415 MAILING/COPYING 3,173 $ 2,400 $ 2,400 $ 2,400 $
4430 DUES/SUBSCRIPTIONS 125 $ 1,399 $ 1,399 $ 1,399 $
4510 EQUIPMENT REPLACEMENT CHARGES- PHONE 10,400 $ 7,000 $ 12,012 $ 25,494 $ $ 318,019 123,024 $ 323,587 $ 132,418 $
Salaries and Benefits
4301 FINANCE SALARIES 417,940 $ 279,338 $ 279,338 $ 616,437 $ 4302 FINANCE OVERTIME PAY 2,109 $ 3,000 $ 3,000 $ - $
4303 FINANCE FICA/MEDICARE 22,013 $ 42,704 $ 42,704 $ 48,629 $ 4305 FINANCE INCENTIVE PAY
4308 FINANCE PART TIME WAGES 6,452 $ 15,000 $ 15,000 $ - $ 4309 FINANCE SPECIAL PAY 9,356 $ 14,513 $ 14,513 $ 19,231 $ 4310 FINANCE PERS 70,311 $ 50,849 $ 50,849 $ 94,120 $
4311 FINANCE MEDICAL/DENTAL 13,336 $ 53,889 $ 53,889 $ 122,276 $ 4312 FINANCE WORKER'S COMP 10,035 $ 8,500 $ 8,500 $ 11,200 $ 4313 FINANCE OTHER BENEFITS 507 $ 2,188 $ 2,188 $ 2,167 $ 4314 FINANCE SHARE SAVINGS 1,800 $ 4,800 $ 4,800 $ - $
4316 FINANCE EMPLOR PAD 401 (A) - $
Total Salary and Benefits $ 474,781 553,860 $ 474,781 $ 914,059 $ TOTAL FY 24-25 BUDGET $ 676,885 $ 792,800 $ 798,368 $ 1,046,477 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

FINANCE DEPARTMENT
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4109 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES - $ 1,680 $ 1,680 $ 1,680 $
4402 CONTRACT SERVICES 1,431 $ - $ - $
4405 TRAINING/TRAVEL
4410 ADVERTISING - $ 800 $ 800 $ 800 $
4443 COMMISSION STIPENDS 3,150 $ 3,150 $ 3,150 $ 6,000 $ $ 5,630 4,581 $ 5,630 $ 8,480 $
(Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

PLANNING COMMISSION
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4110 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 497 $ 1,000 $ 1,000 $ 1,000 $
4402 CONTRACT SERVICES 158 $ 25,000 $ 25,000 $
4405 TRAINING/TRAVEL 1,300 $
4410 ADVERTISING` 2,614 $
4415 MAILING/COPYING
4430 DUES AND SUBSCRIPTIONS 2,500 $
4650 TRAININGS AND MEETINGS 7,500 $
4510 CONTINGENCY
4665 M. Dunsford 115 $
4666 Gary Kraus 1,508 $
4667 Chris Canning 1,100 $
4668 Irais Ortega 2,355 $
4669 Lisa Gift 600 $
4674 Donald Williams 281 $
$ 26,000 10,528 $ 26,000 $ 11,000 $
Salaries and Benefits
4303 CITY COUNCIL FICA/MEDICARE 529 $ 1,815 $ 1,815 $ 4,865 $ 4308 CITY COUNCIL PART TIME WAGES 12,300 $ 12,000 $ 12,000 $ 63,600 $ 4311 CITY COUNCIL MEDICAL/DENTAL 42,928 $ 35,529 $ 35,529 $ 38,475 $ 4312 CITY COUNCIL WORKER'S COMP 2,853 $ 450 $ 450 $ 3,184 $ 4313 CITY COUNCIL OTHER BENEFITS 253 $ 270 $ 270 $ 270 $ Total Salary and Benefits $ 50,064 58,862 $ 50,064 $ 110,395 $ TOTAL FY 24-25 BUDGET $ 69,390 $ 76,064 $ 76,064 $ 121,395 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

CITY COUNCIL
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4111 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 1,274 $ 1,800 $ 1,800 $ 3,900 $ 4402 CONTRACT SERVICES 28,137 $ 22,516 $ 30,000 $ 30,000 $ 4405 TRAINING/MEETINGS - $ 5,000 $ 5,000 $ 6,000 $
4410 ADVERTISING` 901 $ 1,300 $ 1,300 $ 1,300 $
4415 MAILING/COPYING (388) $ 350 $ 350 $ 500 $
4430 DUES AND SUBSCRIPTIONS 287 $ 400 $ 400 $ 400 $
4650 TRAININGS AND MEETINGS 1,638 $
4510 EQUIPMENT FUND RENTAL 2,769 $ 1,600 $ 3,198 $ 6,780 $ $ 32,966 34,618 $ 42,048 $ 48,880 $
Salaries and Benefits
4301 CITY CLERK SALARIES 43,482 $ 123,300 $ 123,300 $ 122,769 $ 4308 PART TIME WAGES - $ 20,000 $ 20,000 $ 20,000 $
4302 CITY CLERK OVERTIME PAY - $ - $ - $
4303 CITY CLERK FICA/MEDICARE 3,301 $ 9,524 $ 9,524 $ 9,953 $ 4309 CITY CLERK SPECIAL PAY 1,236 $ 1,200 $ 1,200 $ 7,338 $ 4310 CITY CLERK PERS 6,713 $ 12,453 $ 12,453 $ 13,880 $ 4311 CITY CLERK MEDICAL/DENTAL 5,668 $ 13,833 $ 13,833 $ 20,121 $ 4312 CITY CLERK WORKER'S COMP - $ 2,500 $ 2,500 $ 2,500 $ 4313 CITY CLERK OTHER BENEFITS 152 $ 435 $ 435 $ 351 $
4316 CITY CLERK EMPLOR PAD 401 (A) - $
Total Salary and Benefits $ 60,554 $ 183,245 $ 183,245 $ 196,913 TOTAL FY 24-25 BUDGET $ 216,211 95,172 $ 225,293 $ 245,793 $ (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

CITY CLERK
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4113 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES
4402 CONTRACT SERVICES 659,240 $ 500,000 $ 500,000 $ 250,000 $ 4405 TRAINING/TRAVEL
4410 ADVERTISING
4415 MAILING/COPYING
4430 DUES AND SUBSCRIPTIONS
4650 TRAININGS AND MEETINGS
4510 CONTINGENCY
$ 500,000 659,240 $ 500,000 $ 250,000 $
(Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

CITY ATTORNEY
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4114 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 354 $ 1,900 $ 1,900 $ 1,900 $
4402 CONTRACT SERVICES 62,505 $ 50,000 $ 150,000 $ 50,000 $ 4403 UTILITIES 2,825 $ 2,800 $ 3,638 $ 4,100 $
4405 TRAINING/TRAVEL 20,267 $ 21,500 $ 21,500 $ 21,500 $ 4410 ADVERTISING` - $ - $ - $
4415 MAILING/COPYING (331) $ 300 $ 300 $ 300 $
4430 DUES AND SUBSCRIPTIONS 7,285 $ 8,599 $ 8,599 $ 8,599 $ 4450 LEGAL AIDE 2,075 $
4650 TRAINING AND MEETINGS 1,096 $ 5,000 $ 5,000 $ 5,000 $ 4510 EQUIPMENT FUND RENTAL 11,024 $ 7,500 $ 12,734 $ 27,015 $ $ 97,599 107,101 $ 203,671 $ 118,414 $
Salaries and Benefits
4301 CITY MANAGER SALARIES 175,454 $ 524,689 $ 326,940 $ 578,730 $ 4302 CITY MANAGER OVERTIME PAY - $ 5,000 $ 5,000 $
4303 CITY MANAGER FICA/MEDICARE 18,861 $ 39,545 $ 39,545 $ 45,232 $ 4309 CITY MANAGER SPECIAL PAY 186 $ 1,800 $ 1,800 $ 7,740 $ 4310 CITY MANAGER PERS 17,487 $ 45,616 $ 45,616 $ 60,960 $ 4311 CITY MANAGER MEDICAL/DENTAL 10,589 $ 33,101 $ 33,101 $ 28,499 $ 4312 CITY MANAGER WORKER'S COMP 20,824 $ 8,500 $ 8,500 $ 23,241 $ 4313 CITY MANAGER OTHER BENEFITS 465 $ 1,488 $ 1,488 $ 6,551 $ 4314 CITY MANAGER SHARE SAVINGS 400 $ - $ - $
4316 CITY MANAGER EMPLR PD 401(a) 6,732 $ 25,756 $ 25,756 $ 12,696 $ Total Salary and Benefits $ 685,495 250,998 $ 487,746 $ 763,649 $ TOTAL FY 24-25 BUDGET $ 358,099 $ 783,094 $ 691,417 $ 882,063 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

CITY MANAGER
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4115 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 1,052 $ 1,050 $ 1,050 $ 2,000 $ 4402 CONTRACT SERVICES 77,117 $ 150,000 $ 150,000 $ 323,000 $ 4403 UTILITIES 2,825 $ 2,575 $ 3,556 $ 3,700 $
4404 REPAIRS & MAINTENANCE 44 $
4405 TRAINING/TRAVEL 10,000 $
4410 ADVERTISING 944 $ 8,400 $
4415 MAILING AND COPYING 1,408 $ 750 $ 750 $ 750 $
4430 DUES AND SUBSCRIPTIONS 119 $ 1,000 $ 1,000 $ 1,000 $ 4510 EQUIPMENT REPLACEMENT FUND $ 20,425 19,452 $ 22,468 $ 47,674 $ 4670 MAYOR ALEXANDER 314 $
4822 OFFICE EQUIPMENT 19,452 $ 13,000 $ 13,000 $ 22,466 $ $ 188,800 122,725 $ 191,824 $ 418,990 $
Salaries and Benefits
4301 PLANNING SALARIES 200,181 $ 438,292 $ 438,292 $ 329,245 $ 4302 PLANNING OVERTIME PAY 271 $ 1,200 $ 1,200 $
4303 PLANNING FICA/MEDICARE 14,503 $ 34,080 $ 34,080 $ 25,486 $ 4305 PLANNING INCENTIVE PAY - $
4309 PLANNING SPECIAL PAY 7,063 $ 7,200 $ 7,200 $ 3,900 $ 4310 PLANNING PERS 24,505 $ 33,845 $ 33,845 $ 43,171 $
4311 PLANNING MEDICAL/DENTAL 34,516 $ 69,978 $ 69,978 $ 45,766 $ 4312 PLANNING WORKER'S COMP 13,216 $ 9,500 $ 9,500 $ 14,750 $ 4313 PLANNING OTHER BENEFITS 711 $ 1,538 $ 1,538 $ 886 $ 4315 PLANNING Housing - $
Total Salary and Benefits $ 595,633 294,966 $ 595,633 $ 463,203 $ TOTAL FY 24-25 BUDGET $ 417,692 $ 784,433 $ 787,457 $ 882,193 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

PLANNING
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4116 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 POLICE OPERATIONS - MATERIAL / SUPPLY 19,753 $ 26,000 $ 26,000 $ 20,000 $ 4402 POLICE OPERATIONS - CONTRACT 95,029 $ 161,640 $ 161,640 $ 100,000 $ 4403 UTILITIES 27,263 $ 38,269 $ 37,634 $ 39,000 $
4404 REPAIRS & MAINTENANCE 13,239 $ 8,450 $ 8,450 $ 9,000 $ 4405 TRAINING & TRAVEL 15,193 $ 13,000 $ 13,000 $ 10,000 $ 4408 UNIFORM ALLOWANCE 7,111 $ 12,000 $ 12,000 $ 8,000 $ 4409 TRAINING & SEMINARS: POST 9,454 $ 10,000 $ 10,000 $ 10,000 $ 4415 MAILING AND COPYING 1,381 $ 800 $ 800 $ 1,000 $
4417 FUEL AND OIL 27,508 $ 30,000 $ 30,000 $ 30,000 $
4420 HEALTH 240 $ - $ - $ - $
4430 DUES AND SUBSCRIPTIONS 763 $ 1,050 $ 1,050 $ 1,000 $ 4431 FEES - BOOKING 2,500 $ 2,500 $ 2,500 $
4450 LEGAL AIDE 14 $
4650 TRAINING & MEETINGS: ADMIN 2,906 $ 6,000 $ 6,000 $ 6,000 $ 4510 EQUIPMENT REPLACEMENT FUND 70,590 $ 74,119 $ 81,531 $ 173,009 $ $ 383,828 290,445 $ 390,605 $ $ 409,509

SALARIES AND BENEFITS
4301 POLICE SERVICES SALARIES $ 1,526,500 $ 1,548,111 $ 1,548,111 $ 1,695,677 4302 POLICE SERVICES OVERTIME PAY $ 306,973 $ 199,000 $ 199,000 $ 150,000 4303 POLICE SERVICES FICA/MEDICARE $ 137,592 $ 132,315 $ 132,315 $ 139,195 4308 POLICE SERVICES PART TIME WAGES $ 589 $ 67,000 $ 67,000 $ 67,000 4309 POLICE SERVICES SPECIAL PAY $ 119,542 $ 121,987 $ 121,987 $ 104,670 4310 POLICE SERVICES PERS $ 323,677 $ 227,513 $ 227,513 $ 423,488 4311 POLICE SERVICES MEDICAL/DENTAL $ 183,468 $ 215,141 $ 215,141 $ 232,172 4312 POLICE SERVICES WORKER'S COMP $ 99,105 $ 83,170 $ 83,170 $ 110,604 4313 POLICE SERVICES OTHER BENEFITS $ 5,141 $ 5,513 $ 5,513 $ 5,992 4314 POLICE SERVICES SHARE SAVINGS $ 13,213 $ 19,200 $ 19,200 $ 19,200 4316 POLICE SERVICES EMPLR PD 401(a) $ 60,545 $ 77,061 $ 77,061 $ 82,640 Total Salary and Benefits $ 2,776,345 $ 2,696,011 $ 2,696,011 $ 3,030,639 TOTAL FY 24-25 BUDGET $ 3,066,790 $ 3,079,839 $ 3,086,616 $ 3,440,148 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet
POLICE
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4117 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 9,349 $ 18,900 $ 18,900 $ 16,950 $ 4402 CONTRACT SERVICES 30,497 $ 50,525 $ 50,525 $ 118,765 $ 4403 UTILITIES 29,309 $ 40,500 $ 35,405 $ 37,000 $
4404 REPAIRS & MAINTENANCE 57,998 $ 54,150 $ 54,150 $ 55,950 $ 4405 TRAINING/TRAVEL 2,486 $ 10,000 $ 10,000 $ 10,000 $ 4407 PROFESSIONAL SERVICES 1,200 $ - $ - $ 5,000 $
4408 UNIFORM ALLOWANCE 35,002 $ 34,000 $ 34,000 $ 26,000 $ 4415 MAILING AND COPYING 161 $ 400 $ 400 $ 400 $
4417 FUEL AND OIL 22,292 $ 17,000 $ 17,000 $ 17,000 $
4420 TREATMENT 14,929 $ 11,200 $ 11,200 $ 11,200 $
4430 DUES AND SUBSCRIPTIONS 16 $ 500 $ 500 $ 750 $
4510 EQUIPMENT REPLACEMENT FUND 63,716 $ 66,902 $ 73,592 $ 156,159 $ 4822 OFFICE EQUIPMENT 75,977 $ 56,000 $ 56,000 $ 395,000 $ $ 360,077 342,930 $ 361,672 $ 850,174 $
Salaries and Benefits
4301 FIRE SERVICES SALARIES 1,095,216 $ 1,228,535 $ 1,228,535 $ 1,279,679 $ 4302 FIRE SERVICES OVERTIME PAY 505,923 $ 188,000 $ 188,000 $ 475,050 $ 4303 FIRE SERVICES FICA/MEDICARE 127,174 $ 95,006 $ 95,006 $ 117,624 $ 4308 FIRE SERVICES PART TIME WAGES 191,603 $ 180,000 $ 180,000 $ 225,475 $ 4309 FIRE SERVICES SPECIAL PAY 22,968 $ 3,300 $ 3,300 $ 18,010 $ 4310 FIRE SERVICES PERS 387,273 $ 188,233 $ 188,233 $ 427,504 $ 4311 FIRE SERVICES MEDICAL/DENTAL 150,589 $ 164,159 $ 164,159 $ 170,321 $ 4312 FIRE SERVICES WORKER'S COMP 73,328 $ 55,000 $ 55,000 $ 81,837 4313 FIRE SERVICES OTHER BENEFITS 3,909 $ 4,334 $ 4,334 $ 4,280 $ 4314 FIRE SERVICES SHARE SAVINGS 5,600 $ 9,000 $ 9,000 $ 14,400 $ 4316 FIRE SERVICES EMPLR PD 401(a) 35,289 $ 61,691 $ 61,691 $ 75,258 $ Total Salary and Benefits $ 2,177,258 2,598,872 $ 2,177,258 $ 2,889,437 $ TOTAL FY 24-25 BUDGET $ 2,941,802 $ 2,537,335 $ 2,538,930 $ 3,739,611 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

FIRE SERVICES
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4119 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 2,465 $ 4,365 $ 4,365 $ 4,365 $ 4402 CONTRACT SERVICES 44,900 $ 43,000 $ 43,000 $ 43,000 $ 4405 TRAINING/TRAVEL 4,699 $ - $ - $ - $
4414 AUDIT FEES 31,291 $ 61,825 $ 61,825 $ 61,825 $
4415 MAILING/COPYING 2,317 $ 2,400 $ 2,400 $ 2,400 $
4430 DUES AND SUBSCRIPTIONS 3,857 $ 6,905 $ 6,905 $ 6,905 $ 4431 FEES 5,149 $ 26,400 $ 26,400 $ 26,400 $
4465 STAFF DEVELOPMENT 330 $ 3,000 $ 3,000 $ 3,000 $
4466 CELEBRATIONS 1,496 $ 3,200 $ 3,200 $ 3,200 $
4499 CONTINGENCY- CLAIMS 156 $ 140,000 $ 140,000 $ 140,000 $ 4510 EQUIPMENT REPLACEMENT CHARGES- PHONE - $ 44,000 $ 44,000 $ 44,000 $ $ 335,095 96,659 $ 335,095 $ 335,095 $
(Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

NON DEPARTMENTAL
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4121 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES $7,250 $4,750 $4,750 5,100 $
4402 CONTRACT SERVICES $39,839 $40,294 $40,294 71,127 $ 4403 UTILITIES $13,944 $16,000 $14,000 17,000 $
4405 TRAINING/TRAVEL $129 $1,485 $1,485 1,485 $
4408 UNIFORM ALLOWANCE $0 $0 $0 $500
4410 ADVERTISING $0 $484 $484 484 $
4415 MAILING/COPYING $956 $800 $800 500 $
4417 FUEL/OIL $2,166 $4,150 $4,150 2,750 $
4424 HEALTH/SAFETY $865 $850 $850 2,750 $
4430 DUES/SUBSCRIPTIONS $1,779 $1,154 $1,154 1,209 $
4431 FEES $794 $825 $825 1,000 $
4510 EQUIPMENT REPLACEMENT FUND - RENTAL $6,596 $6,926 $7,618 16,167 $ 4650 TRAINING/TRAVEL - MGMT TO 4405 PER NS 2,000 $
4821 MISC FIELD EQUIPMENT 6,300 $
$ 77,718 74,318 $ 76,410 $ 128,372 $
Salaries and Benefits
4301 PUBLIC WORK ADM SALARIES 120,846 $ 278,935 $ 278,935 $ 135,082 $ 4302 PUBLIC WORK ADM OVERTIME PAY 118 $ 1,000 $ 1,000 $ 4303 PUBLIC WORK ADM FICA/MEDICARE 8,191 $ 28,299 $ 28,299 $ 10,631 $ 4308 PUBLIC WORK ADM PART TIME WAGE 1,718 $
4309 PUBLIC WORK ADM SPECIAL PAY 8,183 $ 3,960 $ 3,960 $ 2,320 $ 4310 PUBLIC WORK ADM PERS 25,762 $ 34,920 $ 34,920 $ 28,398 $ 4311 PUBLIC WORK ADM MEDICAL/DENTAL 16,401 $ 61,702 $ 61,702 $ 22,333 $ 4312 PUBLIC WORK ADM WORKER'S COMP 88,938 $ 4,200 $ 4,200 $ 99,260 $ 4313 PUBLIC WORK ADM OTHER BENEFITS 383 $ 1,033 $ 1,033 $ 454 $ 4314 PUBLIC WORK ADM SHARE SAVINGS 1,260 $ 2,400 $ 2,400 $ 1,560 $ Total Salary and Benefits $ 416,449 271,800 $ 416,449 $ 300,037 $ TOTAL FY 24-25 BUDGET $ 346,117 $ 494,167 $ 492,859 $ 428,409 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

PUBLIC WORKS ADMINISTRATION
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4122 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIAL/SUPPLIES $26,367 $49,360 $49,360 $50,000
4402 CONTRACT SERVICES $38,885 $56,179 $56,179 $72,804
4404 REPAIRS/MAINTENANCE $5,122 $27,726 $27,726 $29,500 4405 TRAINING/TRAVEL $269 $1,760 $1,760 $1,760
4408 UNIFORMS $2,714 $4,025 $4,025 $6,250
4417 FUEL/OIL $25,138 $30,000 $30,000 $35,000
4424 HEALTH/SAFETY - $ $1,100 $1,100 $0
4426 WEED/PEST CONTROL REMOVE - MOVED TO 4402 $2,356 $0 $0 $0 4432 LEASE PAYMENTS - Enterprise Vehicles $21,928 $24,672 $24,672 $24,672 4510 EQUIPMENT FUND RENTAL $16,830 $17,672 $19,439 $41,248 4820 VEHICLES & R.S. - $ $20,000 $20,000 $306,000
4821 MISC FIELD EQUIPMENT - $ 4,315 $ 4,315 $ 27,500
$139,609 $236,809 $238,576 $594,734
Salaries and Benefits
4301 STREETS MAINT SALARIES $ 281,835 $ 245,211 $ 245,211 $ 334,587 4302 STREETS MAINT OVERTIME PAY $ 22,530 $ 14,000 $ 14,000 4303 STREETS MAINT FICA/MEDICARE $ 23,917 $ 14,247 $ 14,247 $ 26,331 4308 STREETS MAINT PART TIME WAGES $ 172
4309 STREETS MAINT SPECIAL PAY $ 17,496 $ 3,524 $ 3,524 $ 5,746 4310 STREETS MAINT PERS $ 70,173 $ 20,339 $ 20,339 $ 74,113 4311 STREETS MAINT MEDICAL/DENTAL $ 63,957 $ 57,559 $ 57,559 $ 55,317 4312 STREETS MAINT WORKER'S COMP $ - $ 11,000 $ 11,000
4313 STREETS MAINT OTHER BENEFITS $ 1,061 $ 702 $ 702 $ 1,124 4314 STREETS MAINT SHARE SAVINGS $ 1,740 $ - $ - $ 3,864 Total Salary and Benefits $ 482,880 $ 366,582 $ 366,582 $ 501,082 TOTAL FY 24-25 BUDGET $ 622,489 $ 603,391 $ 605,158 $ 1,095,816 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

STREETS MAINTENANCE
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4123 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 5,922 $ 9,000 $ 9,000 $ 16,500 $ 4402 CONTRACT SERVICES 21,608 $ 59,803 $ 59,803 $ 36,260 $ 4403 UTILITIES 6,746 $ 7,800 $ 6,752 $ 8,000 $
4404 REPAIRS/MAINTENANCE 7,226 $ 20,500 $ 20,500 $ 26,000 $ 4405 TRAINING/TRAVEL 1,114 $ 400 $ 400 $ 400 $
4408 UNIFORMS 1,559 $ 3,120 $ 3,120 $ 3,600 $
4417 FUEL/OIL 4,237 $ 4,000 $ 4,000 $ 4,400 $
4424 HEALTH/SAFETY - $ 665 $ 665 $ - $
4503 WATER/SEWER 30,667 $ 39,457 $ 39,457 $ 56,000 $
4510 EQUIPMENT FUND RENTAL 9,568 $ 10,046 $ 11,051 $ 23,454 $ $ 154,791 88,648 $ 154,748 $ 174,614 $
Salaries and Benefits
4301 PARKS MAINT SALARIES $ 124,932 $ 116,719 $ 116,719 $ 166,255 4302 PARKS MAINT OVERTIME $ 4,674 $ 5,500 $ 5,500 $ 5,500 4303 PARKS MAINT FICA/MEDICARE $ 9,746 $ 8,929 $ 8,929 $ 13,084 4309 PARKS MAINT SPECIAL PAY $ 5,891 $ 1,993 $ 1,993 $ 2,855 4310 PARKS MAINT PERS $ 30,827 $ 8,964 $ 8,964 $ 34,431 4311 PARKS MAINT MEDICAL/DENTAL $ 32,978 $ 37,459 $ 37,459 $ 27,487 4312 PARKS MAINT WORKER'S COMP $ - $ 6,200 $ 6,200 $ 6,200 4313 PARKS MAINT OTHER BENEFITS $ 446 $ 499 $ 499 $ 558 4314 PARKS MAINT SHARE SAVINGS $ 1,920
4316 PARKS MAINT EMPLR PD 401(A) $ 841 $ -
Total Salary and Benefits $ 210,336 $ 186,263 $ 186,263 $ 258,289 TOTAL FY 24-25 BUDGET $ 298,984 $ 341,054 $ 341,011 $ 432,903 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

PARKS MAINTENANCE
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4124 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 3,671 $ 2,500 $ 2,500 $ 10,000 $ 4404 REPAIRS/MAINTENANCE 4,040 $ 9,000 $ 9,000 $ 6,000 $ 4408 UNIFORM ALLOWANCE 34 $ - $ - $ 150 $
4404 TREATMENT 295 $ - $ - $ - $
4510 EQUIPMENT FUND RENTAL 1,760 $ 1,848 $ 2,033 $ 4,316 $ $ 13,348 9,799 $ 13,533 $ 20,466 $
4301 MAINT SHOP SALARIES 26,790 $ 2,877 $ 2,877 $ 5,195 $ 4302 MAINT SHOP OVERTIME 288 $ 500 $ 500 $ 500 $
4303 MAINT SHOP FICA/MEDICARE 1,818 $ 220 $ 220 $ 409 $ 4309 MAINT SHOP SPECIAL PAY 1,026 $ 42 $ 42 $ 89 $
4310 MAINT SHOP PERS 10,966 $ 221 $ 221 $ 7,006 $
4311 MAINT SHOP MEDICAL/DENTAL 5,400 $ 816 $ 816 $ 859 $ 4312 MAINT SHOP WORKER'S COMP - $ 1,200 $ 1,200 $ 1,200 $ 4313 MAINT SHOP OTHER BENEFITS 84 $ 13 $ 13 $ 17 $
4314 MAINT SHOP SHARE SAVINGS - $ - $ - $ 60 $
Total Salary and Benefits 46,372 $ 5,889 $ 5,889 $ 15,336 $ TOTAL FY 24-25 BUDGET $ 56,171 $ 19,237 $ 19,422 $ 35,802 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

MAINTENANCE SHOP
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4125 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 7,370 $ 3,900 $ 3,900 $ 2,000 $ 4402 CONTRACT SERVICES 293,837 $ 300,000 $ 300,000 $ 300,000 $ 4404 REPAIRS & MAINTENANCE 14 $ 750 $ 750 $ 750 $
4405 TRAINING/TRAVEL 780 $ 2,000 $ 2,000 $ 2,000 $
4408 UNIFORM ALLOWANCE 155 $
4417 FUEL AND OIL 469 $ 200 $ 200 $
4430 DUES AND SUBSCRIPTIONS 2,305 $
4510 EQUIPMENT REPLACEMENT FUND $ 14,869 14,161 $ 16,356 $ 34,703 $ $ - - $ - $ - $
$ 321,719 319,091 $ 323,206 $ 339,453 $
Salaries and Benefits
4301 BUILDING DEPT. SALARIES 139,085 $ - $ - $ 190,595 $ 4302 BUILDING DEPT. OVERTIME PAY - $ 2,000 $ 2,000 $
4303 BUILDING DEPT. FICA/MEDICARE 10,396 $ - $ - $ 14,879 $ 4305 BUILDING DEPT. INCENTIVE PAY - $ - $ - $
4309 BUILDING DEPT. SPECIAL PAY 1,725 $ - $ - $ 3,900 $ 4310 BUILDING DEPT. PERS 20,866 $ - $ - $ 27,101 $
4311 BUILDING DEPT. MEDICAL/DENTAL 22,927 $ 9,600 $ 9,600 $ 19,466 $ 4312 BUILDING DEPT. WORKER'S COMP - $ - $ - $
4313 BUILDING DEPT. OTHER BENEFITS 487 $ 584 $
4314 BUILDING DEPT. SHARE SAVINGS - $
4316 BUILDING DEPT EMPLR PD 401(a) - $
Total Salary and Benefits $ 11,600 195,485 $ 11,600 $ 256,525 $ TOTAL FY 24-25 BUDGET $ 514,576 $ 333,319 $ 334,806 $ 595,978 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

BUILDING
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4126 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 24,488 $ 43,644 $ 43,644 $ 48,750 $ 4402 CONTRACT SERVICES 50,295 $ 73,324 $ 73,324 $ 58,700 $ 4403 UTILITIES 72,096 $ 80,000 $ 68,787 $ 82,064 $
4404 REPAIRS/MAINTENANCE 28,911 $ 23,594 $ 23,594 $ 34,594 $ 4408 UNIFORM ALLOWANCE (JOHN, MAX & ROBERTO) 240 $ 500 $ 500 $ 600 $ 4431 FEES 778 $ 1,650 $ 1,650 $ 1,650 $
4503 WATER/SEWER 17,673 $ 35,695 $ 35,695 $ 50,000 $
$ -
$ -
$ 258,407 194,481 $ 247,194 $ 276,358 $
Salaries and Benefits
4301 POOL MAINT SALARIES $ 22,148 $ 23,483 $ 23,483 $ 34,290 4302 POOL MAINT OVERTIME $ 328 $ 1,000 $ 1,000 $ 1,000
4303 POOL MAINT FICA/MEDICARE $ 1,739 $ 1,414 $ 1,414 $ 2,699 4309 POOL MAINT SPECIAL PAY $ 771 $ 286 $ 286 $ 589
4310 POOL MAINT PERS $ 4,441 $ 1,420 $ 1,420 $ 5,965
4311 POOL MAINT MEDICAL/DENTAL $ 6,891 $ 6,060 $ 6,060 $ 5,669 4312 POOL MAINT WORKER'S COMP $ - $ 800 $ 800 $ 800
4313 POOL MAINT OTHER BENEFITS $ 86 $ 80 $ 80 $ 115
4314 POOL MAINT SHARE SAVINGS $ - $ - $ - $ 396
Total Salary and Benefits $ 36,403 $ 34,543 $ 34,543 $ 51,522 TOTAL FY 24-25 BUDGET $ 230,884 $ 292,950 $ 281,737 $ 327,880 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

POOL FACILITY MAINTENANCE
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4127 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 38,165 $ 37,000 $ 37,000 $ 42,000 $ 4402 CONTRACT SERVICES 96,811 $ 107,040 $ 107,040 $ 117,851 $ 4403 UTILITIES 6,042 $ 7,000 $ 5,850 $ 7,500 $
4404 REPAIRS/MAINTENANCE 44,444 $ 50,000 $ 50,000 $ 55,000 $ 4405 TRAINING/TRAVEL - $ 220 $ 220 $ 220 $
4408 UNIFORMS 1,844 $ 3,500 $ 3,500 $ 4,000 $
4413 TAX & LICENSE - $ 61 $ 61 $ - $
4417 FUEL/OIL 14,300 $ 13,750 $ 13,750 $ 15,500 $
4424 HEALTH/SAFETY - $ 1,650 $ 1,650 $ - $
4431 FEES 1,122 $ 2,200 $ 2,200 $ 2,200 $
4503 WATER/SEWER $ 33,481 25,359 $ 33,481 $ 50,000 $
4510 EQUIPMENT FUND RENTAL 12,655 $ 13,288 $ 14,617 $ 31,012 $ $ 269,190 240,741 $ 269,369 $ 325,283 $
Salaries and Benefits
4301 BUILD MAINT SALARIES $ 119,750 $ 135,545 $ 135,545 $ 201,584 4302 BUILD MAINT OVERTIME $ 10,725 $ 6,000 $ 6,000 $ 6,000 4303 BUILD MAINT FICA/MEDICARE $ 10,019 $ 10,369 $ 10,369 $ 15,864 4309 BUILD MAINT SPECIAL PAY $ 7,594 $ 1,994 $ 1,994 $ 3,462 4310 BUILD MAINT PERS $ 30,870 $ 10,410 $ 10,410 $ 37,889 4311 BUILD MAINT MEDICAL/DENTAL $ 28,979 $ 29,837 $ 29,837 $ 33,328 4312 BUILD MAINT WORKER'S COMP $ - $ 6,200 $ 6,200 $ 6,200 4313 BUILD MAINT OTHER BENEFITS $ 476 $ 593 $ 593 $ 677 4314 BUILD MAINT SHARE SAVINGS $ 2,328
Total Salary and Benefits $ 208,413 $ 200,948 $ 200,948 $ 307,330 TOTAL FY 24-25 BUDGET $ 449,154 $ 470,138 $ 470,317 $ 632,613 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

BUILDING MAINTENANCE
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4129 Prog Desc:

Unaudited Amended Proposed Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 24-25 FY 24-25
4401 DISPATCH OPERATIONS - MATERIAL SUPPLY $5,320 $5,000 $5,000 5,000 4404 REPAIRS & MAINTENANCE $2,551 $5,000 $5,000 5,000
4405 TRAINING/TRAVEL $8,562 $10,000 $10,000 8,000
4408 UNIFORM ALLOWANCE $1,741 $3,500 $3,500 4,000
4409 TRAINING & SEMINARS: POST $3,693 $6,500 $6,500 5,000 4415 MAILING AND COPYING $272 $2,000 $2,000 1,000
4430 DUES AND SUBSCRIPTIONS $125 $463 $463 500
4510 EQUIPMENT REPLACEMENT FUND $22,268 $23,382 $25,720 54,572 $ 55,845 44,533 $ 58,183 $ 83,072 $

SALARIES AND BENEFITS
4301 DISPATCH SALARIES $ 411,538 $ 430,139 $ 430,139 $ 563,214 4302 DISPATCH OVERTIME PAY $ 52,724 $ 57,000 $ 57,000 $ 57,000 4303 DISPATCH FICA/MEDICARE $ 40,840 $ 32,474 $ 32,474 $ 45,080 4308 DISPATCH PART TIME WAGES $ 50,062 $ 65,000 $ 65,000 $ 65,000 4309 DISPATCH SPECIAL PAY $ 34,024 $ 32,300 $ 32,300 $ 26,063 4310 DISPATCH PERS $ 129,967 $ 44,228 $ 44,228 $ 134,533 4311 DISPATCH MEDICAL/DENTAL $ 104,339 $ 99,704 $ 99,704 $ 160,939 4312 DISPATCH WORKER'S COMP $ - $ 22,200 $ 22,200 $ 22,200 4313 DISPATCH OTHER BENEFITS $ 1,657 $ 1,754 $ 1,754 $ 2,254 4314 DISPATCH SHARE SAVINGS $ 338 $ -
Total Salary and Benefits $ 825,488 $ 784,799 $ 784,799 $ 1,076,282 TOTAL FY 24-25 BUDGET $ 870,021 $ 840,644 $ 842,982 $ 1,159,354 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Proposed and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

POLICE DISPATCH
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4133 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 140 $ 1,000 $
4402 CONTRACT SERVICES 71,233 $ 8,000 $ 8,000 $ 100,000 $ 4405 TRAINING/TRAVEL
4410 ADVERTISING 1,357 $ 2,000 $
4415 MAILING/COPYING 463 $ 463 $ 500 $
4650 TRAININGS AND MEETINGS 1,447 $
$ 8,463 74,176 $ 8,463 $ 103,500 $
(Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

CITY CLERK- ELECTIONS
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4138 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES $395 $1,500 $1,500 $1,500
4402 CONTRACT SERVICES $2,776 $4,500 $4,500 $5,200
4403 UTILITIES $0 $1,400 $0 $0
4405 TRAINING/TRAVEL $63 $5,000 $5,000 $5,000
4415 MAILING AND COPYING $300
$ 12,400 3,234 $ 11,000 $ 12,000 $
(Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

EMERGENCY SERVICES
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4152 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 12,057 $ 16,000 $ 16,000 $ 19,050 $ 4402 CONTRACT SERVICES 23,545 $ 43,250 $ 43,250 $ 52,560 $ 4403 UTILITIES 13,727 $ 15,000 $ 16,362 $ 17,000 $
4404 REPAIRS/MAINTENANCE 44 $ 2,000 $ 2,000 $ 2,000 $
4405 TRAINING/TRAVEL 1,083 $ 2,400 $ 2,400 $ 3,000 $
4408 UNIFORM ALLOWANCE 250 $ 1,000 $ 1,000 $ 1,000 $
4410 ADVERTISING 4,209 $ 9,000 $ 9,000 $ 10,000 $
4415 MAILING/COPYING (53) $ 1,500 $ 1,500 $ 1,500 $
4417 FUEL/OIL 420 $ 1,500 $ 1,500 $ 1,500 $
4429 PHONE 258 $ - $ - $
4430 DUES/SUBSCRIPTIONS 393 $ 1,150 $ 1,150 $ 1,150 $
4432 RENTS - LEASE PAYMENTS 4,924 $ 6,000 $ 6,000 $ 6,000 $ 4510 EQUIPMENT FUND RENTAL 11,433 $ 12,005 $ 13,206 $ 28,017 $ $ 110,805 72,289 $ 113,368 $ 142,777 $
Salaries and Benefits
4301 RECREATION SALARIES 79,534 317,508 317,508 517,847 4302 RECREATION OVERTIME PAY 543 2,500 2,500
4303 RECREATION FICA/MEDICARE 6,664 40,533
4305 RECREATION INCENTIVE PAY - 24,657 24,657
4308 RECREATION PART TIME WAGES 8,051 8,200 8,200 -
4309 RECREATION SPECIAL PAY 3,575 4,800 4,800 12,000
4310 RECREATION PERS 9,269 24,385 24,385 45,358
4311 RECREATION MEDICAL/DENTAL 6,567 34,972 34,972 79,911 4312 RECREATION WORKER'S COMP 19,644 6,400 6,400 22,000 4313 RECREATION OTHER BENEFITS 262 1,070 1,070 1,576
4314 RECREATION SHARE SAVINGS 525 -
Total Salary and Benefits $ 134,634 $ 424,492 $ 424,492 $ 719,226 TOTAL FY 24-25 BUDGET $ 206,923 $ 535,297 $ 537,860 $ 862,003 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

RECREATION PROGRAMS
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4153 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 8,477 $ 7,700 $ 7,700 $ - $
4402 CONTRACT SERVICES 15,657 $ 22,900 $ 22,900 $ - $
4405 TRAINING/TRAVEL - $ - $ - $ - $
4408 UNIFORM ALLOWANCE - $ - $ - $ - $
4410 ADVERTISING - $ - $ - $ - $
4430 DUES/SUBSCRIPTIONS 31 $ - $ - $ - $
4452 CROSSING GUARD 91 $ - $ - $ - $
$ 30,600 24,256 $ 30,600 $ - $
4301 EDUC/REC COURSE SALARIES 50,453 -
4302 EDUC/REC COURSE OVERTIME 366 -
4303 EDUC/REC COURSE FICA/MEDICARE 4,472 -
4308 EDUC/REC COURSE PART TIME 10,749 -
4309 EDUC/REC COURSE SPECIAL PAY 900 -
4310 EDUC/REC COURSE PERS 5,785 -
4311 EDUC/REC COURSE MEDICAL/DENTAL 4,568 -
4312 EDUC/REC COURSE WORKER'S COMP - -
4313 EDUC/REC COURSE OTHER BENEFITS 171 -
4314 EDUC/REC COURSE SHARE SAVINGS 300 -
Total Salary and Benefits $ 77,764 $ - $ - $ -
TOTAL FY 24-25 BUDGET $ 102,020 $ 30,600 $ 30,600 $ -
(Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

RECREATION - EDUCATION/RECREATION COURSES
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4154 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 999 $ 1,500 $ 1,500 $ 2,000 $
4402 CONTRACT SERVICES 4,845 $ 40,500 $ 40,500 $ 40,200 $ 4410 ADVERTISING - $ 1,200 $ 1,200 $ 1,200 $
4432 LEASE PAYMENTS 3,600 $
$ 43,200 9,444 $ 43,200 $ 43,400 $
Salaries and Benefits
4301 SENIOR PROGRAMS SALARIES $ 15,924
4302 SENIOR PROGRAMS OVERTIME PAY $ 292
4303 SENIOR PROGRAMS FICA/MEDICARE $ 1,238
4308 SENIOR PROGRAMS PART TIME WAGES
4309 SENIOR PROGRAMS SPECIAL PAY
4310 SENIOR PROGRAMS PERS $ 1,970
4311 SENIOR PROGRAMS MEDICAL/DENTAL $ 2,593
4312 SENIOR PROGRAMS WORKER'S COMP
4313 SENIOR PROGRAMS OTHER BENEFITS $ 68
Total Salary and Benefits $ 22,084 $ - $ - $ -
TOTAL FY 24-25 BUDGET $ 31,528 $ 43,200 $ 43,200 $ 43,400 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

RECREATION - SENIOR ACTIVITIES
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4155 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES $1,692 $4,100 $4,100 $5,200
4402 CONTRACT SERVICES $2,114 $8,700 $8,700 $7,800
$ 12,800 3,806 $ 12,800 $ 13,000 $
Salaries and Benefits
4301 COMM EVENTS SALARIES $ 17,264
4303 COMM EVENTS FICA/MEDICARE $ 1,458
4305 COMM EVENTS INCENTIVE PAY
4308 COMM EVENTS PART TIME WAGES $ 2,726
4309 COMM EVENTS SPECIAL PAY $ 450
4310 COMM EVENTS PERS $ 1,831
4311 COMM EVENTS MEDICAL/DENTAL $ 987
4312 COMM EVENTS WORKER'S COMP
4313 COMM EVENTS OTHER BENEFITS $ 52
4314 COMM EVENTS SHARE SAVINGS $ 150
Total Salary and Benefits $ 24,919 $ - $ - $ -
TOTAL FY 24-25 BUDGET $ 28,725 $ 12,800 $ 12,800 $ 13,000 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

RECREATION - COMMUNITY ACTIVITIES
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4156 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 8,851 $ 10,000 $ 10,000 $ 8,500 $ 4402 CONTRACT SERVICES 15,696 $ 28,500 $ 28,500 $ 29,200 $ 4404 REPAIRS/MAINTENANCE 8,601 $ 3,200 $ 3,200 $ 5,000 $ 4405 TRAINING/TRAVEL 3,224 $ 3,000 $ 3,000 $ 3,000 $
4408 UNIFORM ALLOWANCE 3,822 $ 3,500 $ 3,500 $ 3,500 $
4410 ADVERTISING - $ 1,200 $ 1,200 $ 1,200 $
4430 DUES/SUBSCRIPTIONS 20 $ - $ - $ 750 $
4468 RESALE AND PURCHASE 1,022 $ 3,500 $ 3,500 $ 3,500 $ $ 52,900 41,235 $ 52,900 $ 54,650 $
Salaries and Benefits
4301 AQUATIC SERVICE SALARIES $ 139,928
4302 AQUATIC SERVICE OVERTIME PAY $ 2,361
4303 AQUATIC SERVICE FICA/MEDICARE $ 28,714
4308 AQUATIC SERVICE PART TIME WAGES $ 240,011 $ 236,600 $ 236,600 $ 300,000 4309 AQUATIC SERVICE SPECIAL PAY $ 2,614
4310 AQUATIC SERVICE PERS $ 19,312
4311 AQUATIC SERVICE MEDICAL/DENTAL $ 15,901
4312 AQUATIC SERVICE WORKER'S COMP $ - $ 12,100 $ 12,100 4313 AQUATIC SERVICE OTHER BENEFITS $ 532
4314 AQUATIC SERVICE SHARE SAVINGS $ 525
Total Salary and Benefits $ 449,898 $ 248,700 $ 248,700 $ 300,000 TOTAL FY 24-25 BUDGET $ 491,133 $ 301,600 $ 301,600 $ 354,650 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

RECREATION - AQUATIC SERVICES
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4170 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4411 INSURANCE PREMIUMS 666,397 $ 1,073,792 $ 1,073,792 $ 1,200,000 $ 4435 CLAIMS PAID 6,087 $ 100,000 $ 100,000 $ 10,000 $
$ 1,173,792 672,484 $ 1,173,792 $ 1,210,000 $
Salaries and Benefits
4301 RISK MGMT SALARIES 39,247 $
4303 RISK MGMT FICA/MEDICARE 2,425 $
4305 RISK MGMT INCENTIVE PAY
4309 RISK MGMT SPECIAL PAY 1,572 $
4310 RISK MGMT PERS 10,251 $
4311 RISK MGMT MEDICAL/DENTAL 1,872 $
4312 RISK MGMT WORKER'S COMP
4313 RISK MGMT OTHER BENEFITS 105 $
4316 RISK MGMT EMPLR PD 401(a) 2,104 $
4411 RISK MGMT INSURANCE PREM
4435 RISK MGMT CLAIMS PAID
Total Salary and Benefits $ - 57,575 $ - $ - $
TOTAL FY 24-25 BUDGET $ 730,059 $ 1,173,792 $ 1,173,792 $ 1,210,000 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

RISK MGMT DEPARTMENT
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4172 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 1,279 $ 300 $ 300 $ 300 $
4402 CONTRACT SERVICES 162,335 $ 192,700 $ 192,700 $ 30,000 $ 4405 TRAINING/TRAVEL 102 $ 1,000 $ 1,000 $ 1,000 $
4410 ADVERTISING 68,906 $ 22,000 $ 22,000 $ 15,000 $
4415 MAILING/COPYING (348) $ 1,100 $ 1,100 $ 1,100 $
4424 HEALTH 8,017 $ 41,200 $ 41,200 $ 10,000 $
4441 RETIREE HEALTH BENEFITS 2,255 $ 30,000 $ 30,000 $ 2,500 $ 4510 EQUIPMENT FUND RENTAL 9,656 $ 10,139 $ 10,139 $ 23,666 $ $ 298,439 252,203 $ 298,439 $ 83,566 $
Salaries and Benefits
4301 PERSONNEL SVCS SALARIES 144,588 $ 114,547 $ 114,547 $ 145,561 $ 4302 PERSONNEL SVCS OVERTIME PAY 1,237 $ 8,763 $ 8,763 $ 4303 PERSONNEL SVCS FICA/MEDICARE 10,981 $ 30,000 $ 30,000 $ 11,227 $ 4309 PERSONNEL SVCS SPECIAL PAY 93 $ 8,797 $ 8,797 $ 1,200.00 4310 PERSONNEL SVCS PERS 8,317 $ 10,626 $ 10,626 $ 19,633 $ 4311 PERSONNEL SVCS MEDICAL/DENTAL 4,372 $ 3,300 $ 3,300 $ 15,269 $ 4312 PERSONNEL SVCS WORKER'S COMP - $ 476 $ 476 $
4313 PERSONNEL SVCS OTHER BENEFITS 166 $ 5,727 $ 5,727 $ 476 $ 4316 PERSONNEL SVCS EMPLR PD 401(a) 2,104 $ - $
Total Salary and Benefits $ 182,236.00 171,856.92 $ 182,236.00 $ 193,366 $ TOTAL FY 24-25 BUDGET $ 424,060 $ 480,675 $ 480,675 $ 276,932 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

PERSONNEL DEPARTMENT
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4173 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4403 UTILITIES 6,400 $ 6,400 $ 10,095 $ 10,400 $
4404 REPAIRS & MAINTENANCE 1,000 $ 1,000 $ 1,000 $ 3,000 $ 4408 UNIFORM ALLOWANCE 100 $ 100 $ 100 $ 200 $
4503 WATER/SEWER 5,150 $ 5,150 $ 5,150 $ 7,000 $
$ 12,650 12,650 $ 16,345 $ 20,600 $
Salaries and Benefits
4301 SHARP MUSM SALARIES 6,573 $ 6,573 $ 6,573 $ 6,235 $ 4302 SHARP MUSM OVERTIME PAY 180 $ 180 $ 180 $
4303 SHARP MUSM FICA/MEDICARE 503 $ 503 $ 503 $ 491 $
4309 SHARP MUSM SPECIAL PAY 100 $ 100 $ 100 $ 107 $
4310 SHARP MUSM PERS 505 $ 505 $ 505 $ 1,227 $
4311 SHARP MUSM MEDICAL/DENTAL 2,028 $ 2,028 $ 2,028 $ 1,031 $ 4312 SHARP MUSM WORKER'S COMP 180 $ 180 $ 180 $
4313 SHARP MUSM OTHER BENEFITS 29 $ 29 $ 29 $ 21 $
4314 SHARP MUSM SHARE SAVINGS 72 $
Total Salary and Benefits $ 10,098 10,098 $ 10,098 $ 9,183 $ TOTAL FY 24-25 BUDGET $ 22,748 $ 22,748 $ 26,443 $ 29,783 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

SHARPSTEEN MUSEUM
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4174 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4402 CONTRACT SERVICES 152,250 $ 152,250 $ 152,250 $ 187,000 $ $ 152,250 152,250 $ 152,250 $ 187,000 $
(Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

RECREATION - LIBRARY SERVICES
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4176 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4402 CONTRACT SERVICES 534,000 $ 534,000 $ 534,000 $ 550,000 $ $ 534,000 534,000 $ 534,000 $ 550,000 $
4301 ECON DEV PLAN SALARIES
4302 ECON DEV PLAN OVERTIME PAY
4303 ECON DEV PLAN FICA/MEDICARE
4308 ECON DEV PLAN PART TIME WAGES
4309 ECON DEV PLAN SPECIAL PAY
4310 ECON DEV PLAN PERS
4311 ECON DEV PLAN MEDICAL/DENTAL
4313 ECON DEV PLAN OTHER BENEFITS
4314 ECON DEV PLAN SHARE SAVINGS
4316 ECON DEV PLAN EMPLR PD 401(A)
Total Salary and Benefits $ - - $ - $ - $
TOTAL FY 24-25 BUDGET $ 534,000 534,000 $ 534,000 $ 550,000 $ (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

ECONOMIC DEVELOPMENT PLAN
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4405 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4402 CONTRACT SERVICES 18,000 $ 18,000 $ 18,000 $ 36,500 $ $ 18,000 18,000 $ 18,000 $ 36,500 $
(Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

PUBLIC WORKS - TRANSIT - SHUTTLE
Description of Changes by Account & Summary

Fund # : 01 Prog #: 4670 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4402 CONTRACT SERVICES 25,000 $ 25,000 $ 25,000 $ 45,000 $ $ 25,000 25,000 $ 25,000 $ 45,000 $
(Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

PLANNING & BUILDING - HOUSING ELEMENT
Description of Changes by Account & Summary

FUND #: 01 Name: CAPITAL IMPROVEMENT PROGRAM
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
GRANTS AND CONTRIBUTION - $ - $ 1,263,000 $ $ -
TRANSFER IN - OTHER CAPITAL FUNDS $ 1,367,109 341,600 $ 2,116,100 $ $ - Total Revenue ---------> 341,600 $ 1,367,109 $ 3,379,100 $ - $ 5200 4915 PIONEER $ 40,000 40,000 $ 40,000 $ $ 25,000
5402 4915 PAVEMENT MAINT. 917,001 $ 917,001 $ 2,950,000 $ $ 2,100,000 5501 4915 CITY HALL IMPROVEMENTS 70,000 $ 70,000 $ 70,000 $ $ - 5502 4915 FACILITY IMPROVEMENTS 35,000 $ 35,000 $ - $ $ - 5521 4905 FAIRWAY PATH 40,000 $ 40,000 $ 242,000 $
5530 4915 SIDEWALK IMPROVEMENT 110,000 $ 110,000 $ - $ $ 100,000 5565 4915 OAT HILL MINE T 110,000 $ 110,000 $ - $ $ -
5569 4915 LOGVY PARK IMPROVEMENTS 435,000 $ 435,000 $ 420,000 $ $ 300,000 5570 4905 PARKLETS 100,000 $ - $ 18,000 $ $ 15,000
5592 4905 FAIRGROUNDS 150,000 $ 150,000 $ - $ $ -
5602 4915 GENERTS RANCHO 85,763 $ 85,763 $ - $ $ -
5610 4915 PVMT RECONSTRUCT 42,999 $ 42,999 $ - $ $ -
5625 4915 FIRE STATION EXT 45,000 $ 45,000 $ - $ $ -
5636 4915 P&R MODULAR 25,000 $ 25,000 $ - $ $ -
5637 4402 BRANNAN STREET FLASHING BEACON - $ - $ 210,000 $ $ - 5641 4915 BIKE 45,000 $ 45,000 $ - $ $ -
5642 4915 PATH AT HEATHE 100,000 $ 100,000 $ - $ $ -
5643 4915 FENCE BIKE PATH 75,000 $ 75,000 $ - $ $ -
5644 4915 CAR CHANGING 75,000 $ 75,000 $ - $ $ -
5645 4915 MASTER SERV AG 100,000 $ 100,000 $ 50,000 $ $ 200,000 5646 4915 BACKSTOP POLICE 100,000 $ 100,000 $ - $ $ -
5647 4915 VEGETATION MGMT 160,000 $ 160,000 $ 20,000 $ $ 25,000 5651 4915 CITY HALL MODULAR - $ - $ 300,000 $ $ -
5652 4915 FACILITY IMPROVEMENTS- CITY HALL - $ - $ 80,000 $ $ - 5653 4915 FACILITY IMPROVEMENTS- COMM CENTER - $ - $ 185,000 $ $ 90,000 5654 4915 GATEWAY PROJECT - $ - $ 10,000 $ $ -
5655 4915 REPLACE LIGHTS AT TENNIS COURTS - $ - $ 12,000 $ $ - 5656 4915 REPLACE MAIN POOL HEATHER **PRIORITY** - $ - $ 32,375 $ $ - 5657 4915 REPLACE RETAINING WALL- MAXFIELD PATH - $ - $ 40,000 $ $ - 5658 4915 SPEED CUSHION STUDY - $ - $ 65,000 $ $ 40,000 5659 4915 SOUND WALL FOR FIRE DEPT - $ - $ 50,000 $ $ - 5663 4915 CARPORT COVER AT COPR YARD 1/3 - $ - $ 75,000 $ $ 75,000 5667 4905 COMPOST BINS - $ 50,000 $ 50,000 $ $ 26,000
5668 4905 SOUTH OAK BRIDGE - $ - $ - $ $ 35,000
NEW IMPROVEMENTS TO BUILDINGS - $ - $ - $ $ 130,000
NEW IMPROVEMENTS TO PARKS - $ - $ - $ $ 52,000
NEW IMPROVEMENTS TO POOL - $ - $ - $ $ 26,000
NEW 2449 FOOTHILL BLVD - $ - $ - $ $ 150,000
NEW REPLACE CORP YARD GENERATOR - $ - $ - $ $ 65,000
Total Expenses ---------> 2,860,763 $ 2,810,763 $ 4,919,375 $ 3,454,000 $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 02 Name: WATER FUND
Revenue Description
Actual
FY 22-23
Amended
Budget
FY 23-24
Working
Budget
FY 23-24
Proposed
Budget
FY 24-25
3221

DELINQUENT PENALTIES &
CHARGES $ 100 35 $ 259 $ 100 $
3251 INVESTMENT EARNINGS 1,059 $ - $ 1,100 $ 2,000 $
3260 RENTAL INCOME - $ 1,500 $ 1,500 $ - $
3267

CONNECTION (METER SETTING
FEE) $ - 19,539 $ - $ - $
3282 Reimb for Misc City Services 62,915 $ 25,000 $ 25,000 $ 20,000 $ 3289 OTHER REVENUE - $ 75,000 $ 75,000 $ 50,000 $
3299 TRANSFERS IN 45,000 $
3401 SINGLE RESIDENT 994,315 $ 1,035,948 $ 1,053,974 $ 1,111,942 $ 3401 0001 LIRA CREDIT (28,797) $ (25,000) $ (25,000) $ (25,000) $ 3403 MULTI RESIDENT 376,179 $ 406,229 $ 398,750 $ 420,681 $ 3405 MOBILE HOMES 231,598 $ 272,848 $ 245,494 $ 258,996 $ 3409 RESIDENTIAL METER CHARGE 1,103,856 $ 1,061,465 $ 1,170,087 $ 1,234,442 $ 3410 TRANSIENT GEN. 443,179 $ 402,878 $ 469,769 $ 495,607 $ 3412 SPAS 107,406 $ 101,450 $ 113,851 $ 120,112 $
3414 CAMP GROUNDS 24,016 $ 15,000 $ 25,457 $ 26,857 $
3416 BED & BREAKFAST 26,804 $ 34,000 $ 28,413 $ 29,975 $ 3419 TRANSIENT METER CHARGE 285,645 $ 275,000 $ 302,784 $ 319,437 $ 3420 COMM. GENERAL 117,599 $ 93,000 $ 124,654 $ 131,510 $ 3422 RESTAURANTS 73,577 $ 67,000 $ 77,991 $ 82,281 $
3424 LAUNDRIES 22,596 $ 16,500 $ 23,952 $ 25,269 $
3426 PUBLIC BLDG. 32,681 $ 42,000 $ 34,642 $ 36,547 $
3428 MEDICAL CARE 37,631 $ 30,000 $ 39,889 $ 42,083 $
3429 COMMERCIAL METER CHARGE 249,791 $ 235,000 $ 264,778 $ 279,341 $ 3440 INDUST. GENERAL 570 $ 600 $ 604 $ 638 $
3442 BOTTLING WORKS 56,662 $ 32,000 $ 60,062 $ 63,365 $ 3443 COMMERCIAL SOCIAL 71,511 $ 68,000 $ 75,802 $ 79,971 $ 3449 INDUSTRIAL METER CHARGE 11,127 $ 10,500 $ 11,795 $ 12,444 $ Total Revenue ---------> $ 4,276,018 4,366,495 $ 4,600,607 $ 4,818,600 $

Fund # : 02 Prog #: 4131 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 13,382 $ 18,803 $ 18,803 $ 20,000 $ 4402 CONTRACT SERVICES 64,151 $ 71,593 $ 71,593 $ 77,051 $ 4403 UTILITIES 1,989 $ 2,000 $ 2,600 $ 2,800 $
4404 REPAIRS/MAINTENANCE 1,874 $ 25,000 $ 25,000 $ 38,000 $ 4405 TRAINING/TRAVEL 1,236 $ 2,970 $ 2,970 $ 2,970 $
4408 UNIFORMS 2,318 $ 4,114 $ 4,114 $ 3,600 $
4410 ADVERTISING 225 $ - $ - $
4415 MAILING/COPYING - $ 220 $ 220 $ 220 $
4417 FUEL/OIL 2,797 $ 3,100 $ 3,100 $ 3,100 $
4310 PENSION EXPENSE (4,799) $ 59,950 $ 59,950 $ - $
4424 HEALTH/SAFETY - $ 2,530 $ 2,530 $
4428 WATER METERS - $ 6,050 $ 6,050 $
4430 DUES/SUBSCRIPTIONS 5,000 $ 12,000 $
4434 VEHICLES - REPAIRS & MAINTENANCE 2,307 $ 2,200 $ 13,000 $ 9,400 $ 4510 EQUIPMENT FUND RENTAL 28,872 $ 17,800 $ 17,800 $ 70,762 $ 4456 BAD DEBT EXPENSE - $ 250 $ 250 $
4820 VEHICLES - R&S - $ 20,000 $ 20,000 $ 26,700 $
4821 MISC FIELD EQUIP - $ 20,000 $ 20,000 $ 100,000 $
$ 256,580 119,353 $ 267,980 $ 366,603 $
Salaries and Benefits
4301 WATER DIST SALARIES $ 270,996 $ 234,920 $ 234,920 $ 238,991 4302 WATER DIST OVERTIME PAY $ 26,444 $ 17,000 $ 17,000 4303 WATER DIST FICA/MEDICARE $ 23,506 $ 17,971 $ 17,971 $ 18,808 4308 WATER DIST PART TIME WAGES $ 1,375 $ - $ -
4309 WATER DIST SPECIAL PAY $ 16,285 $ 4,176 $ 4,176 $ 4,104 4310 WATER DIST PERS $ 77,209 $ 24,561 $ 24,561 $ 68,997 4311 WATER DIST MEDICAL/DENTAL $ 56,026 $ 64,812 $ 64,812 $ 39,512 4312 WATER DIST WORKER'S COMP $ - $ 12,000 $ 12,000
4313 WATER DIST OTHER BENEFITS $ 1,588 $ 830 $ 830 $ 803 4314 WATER DIST SHARE SAVINGS $ 2,600 $ 480 $ 480 $ 2,760 4316 WATER DIST EMPLR PD 401 (A) $ 841 $ -
Total Salary and Benefits $ 476,871 $ 376,750 $ 376,750 $ 373,975 Depreciation $ 359,642 $ 345,000 $ 345,000 $ -
TOTAL FY 24-25 BUDGET $ 955,866 $ 978,330 $ 989,730 $ 740,578 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

WATER DISTRIBUTION
Description of Changes by Account & Summary

Fund # : 02 Prog #: 4132 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 95,371 $ 135,727 $ 135,727 $ 113,000 $ 4402 CONTRACT SERVICES 104,488 $ 195,000 $ 195,000 $ 111,280 $ 4403 UTILITIES 122,948 $ 150,000 $ 150,000 $ 170,000 $
4404 REPAIRS/MAINTENANCE 13,944 $ 20,000 $ 20,000 $ 25,000 $ 4405 TRAINING/TRAVEL 1,715 $ 3,298 $ 3,298 $ 5,000 $
4408 UNIFORMS 2,445 $ 3,550 $ 3,550 $ 4,000 $
4410 ADVERTISING 225 $ - $ - $ - $
4413 TAXES/FEES 2,724 $ 3,800 $ 3,800 $ 4,500 $
4415 MAILING/COPYING 5,638 $ 6,800 $ 6,800 $ 6,800 $
4417 FUEL/OIL 2,921 $ 6,050 $ 6,050 $ 6,050 $
4310 PENSION EXPENSE (4,629) $ 70,850 $ 70,850 $ - $
4424 HEALTH/SAFETY 85 $ 847 $ 847 $ 900 $
4430 DUES/SUBSCRIPTIONS 329 $ 687 $ 687 $ 744 $
4431 FEES 44,899 $ 40,505 $ 40,505 $ 47,777 $
4432 LEASE PAYMENTS 22,254 $ 29,423 $ 29,423 $ 29,423 $ 4434 VEHICLE REPAIRS 4,113 $ 4,840 $ 4,840 $ 7,500 $
4455 PENALTIES / INTEREST 644 $ - $ - $ - $
4439 CENTRAL SERV. OVERHEAD - $ 224,400 $ 165,000 $ 82,500 $ 4503 WATER PURCHASE/NBA-KERN 1,731,812 $ 2,038,500 $ 2,038,500 $ 2,130,000 $ 4510 EQUIPMENT FUND RENTAL 76,165 $ 84,300 $ 50,000 $ 186,676 $ 4820 VEHICLES - R&S - $ 24,000 $ 24,000 $ 26,000 $
4823 COMPUTER EQUIP - $ 11,500 $ 11,500 $ - $
RISK MANAGEMENT 90,448 $
$ 3,054,077 2,228,091 $ 2,960,377 $ 3,047,598 $
Salaries and Benefits
4301 WATER TREAT SALARIES $ 305,496 $ 358,269 $ 358,269 $ 218,209 4302 WATER TREAT OVERTIME PAY $ 22,760 $ 20,000 $ 20,000 4303 WATER TREAT FICA/MEDICARE $ 26,433 $ 27,408 $ 27,408 $ 17,172 4308 WATER TREAT PART TIME WAGES $ 931 $ - $ -
4309 WATER TREAT SPECIAL PAY $ 25,728 $ 7,123 $ 7,123 $ 3,747 4310 WATER TREAT PERS $ 78,203 $ 32,822 $ 32,822 $ 67,567 4311 WATER TREAT MEDICAL/DENTAL $ 54,157 $ 57,852 $ 57,852 $ 36,076 4312 WATER TREAT WORKER'S COMP $ - $ 15,500 $ 15,500
4313 WATER TREAT OTHER BENEFITS $ 1,687 $ 1,206 $ 1,206 $ 733 4314 WATER TREAT SHARE SAVINGS $ 630 $ 720 $ 720 $ 2,520 4316 WATER EMPLR PD 401(A) $ 841 $ -
Total Salary and Benefits $ 516,866 $ 520,900 $ 520,900 $ 346,025 Depreciation $ 310,652 $ 295,000 $ 295,000 $ -
TOTAL FY 24-25 BUDGET $ 3,055,609 $ 3,869,977 $ 3,776,277 $ 3,393,623 Totals
Description of Changes by Account & Summary
(Subtotal each Detail Account)
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

WATER TREATMENT

FUND #03 Name: SEWER FUND
Revenue Description
Actual
FY 22-23
Amended
Budget
FY 23-24
Working
Budget
FY 23-24
Proposed
Budget
FY 24-25
-------------------------
3267 Connection (Meter Setting Fee) 109,750 $
3251 Investment Earnings 21,795.42 27,000 $ 30,000 $
3282 Reimb for Misc City Services 13,944.00 5,000 $ 9,251 $ 10,000 $ 3289 OTHER REVENUE 24,729.86 1,000 $ 4,681 $ 5,000 $
3501 SINGLE RESIDENT 1,269,817.49 1,251,000 $ 1,251,000 $ 1,460,543 $ 3502

WASTEWATER CAPACITY
ALLOCATION 56,036.40 56,000 $ 56,000 $ 63,000 $
3503 MULTI RESIDENT 591,922.96 606,000 $ 606,000 $ 673,569 $ 3505 MOBILE HOMES 349,713.74 352,000 $ 352,000 $ 486,288 $ 3510 TRANSIENT GEN. 852,762.82 801,000 $ 801,000 $ 914,342 $ 3512 SPAS 261,476.72 254,000 $ 254,000 $ 375,000 $
3513

SPA GEO MEASURED
GROUNDWATER $ -
3514 CAMPGROUNDS 44,596.44 28,000 $ 28,000 $ 31,500 $
3516 BED & BREAKFAST 36,394.82 50,100 $ 50,100 $ 57,189 $ 3520 COMMERCIAL GEN. 138,440.83 124,000 $ 124,000 $ 168,640 $ 3522 RESTAURANTS 240,404.01 229,000 $ 229,000 $ 230,145 $ 3524 LAUNDRIES 27,740.64 22,000 $ 22,000 $ 28,600 $
3526 PUBLIC BLDG. 23,921.63 27,000 $ 27,000 $ 24,975 $
3528 MEDICAL CARE 12,952.81 10,500 $ 10,500 $ 14,280 $
3540 IND. GENERAL 5,124.33 6,500 $ 6,500 $ 10,530 $
3542 BOTTLING WORKS 29,763.86 52,000 $ 52,000 $ 58,500 $ 3543 SCHOOLS 74,069.27 76,000 $ 76,000 $ 103,360 $
3544 SERVICE STATIONS 6,525.67 4,200 $ 4,200 $ 5,712 $
GRANT REVENUES 5,120,000 $
Total Revenue ---------> 4,082,134 3,955,300 $ 3,949,300 $ 9,871,172 $

Fund # : 03 Prog #: 4141 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 4,013 $ 6,000 $ 6,000 $ 7,920 $ 4402 CONTRACT SERVICES 88,528 $ 75,171 $ 75,171 $ 88,550 $ 4403 UTILITIES 17,697 $ 20,000 $ 20,000 $ 22,000 $
4404 REPAIRS/MAINTENANCE 15,386 $ 27,000 $ 27,000 $ 28,000 $ 4405 TRAINING/TRAVEL 613 $ 1,330 $ 1,330 $ 1,500 $
4408 UNIFORMS 1,551 $ 3,000 $ 3,000 $ 3,500 $
4310 PENSION EXPENSE (31,409) $ 76,300 $ 76,300 $ - $
4415 MAILING/COPYING 117 $ 85 $ 85 $ 100 $
4417 FUEL/OIL 9,264 $ 7,700 $ 7,700 $ 9,000 $
4424 HEALTH/SAFETY 1,144 $ 1,144 $
4430 DUES/SUBSCRIPTIONS - $ - $ 8,000 $
4431 FEES 4,321 $ 8,185 $ 8,185 $ 9,850 $
4434 VEHICLES-REPAIR/MAINTENANCE 2,875 $ 4,000 $ 4,000 $ 10,000 $ 4510 EQUIPMENT FUND RENTAL 27,254 $ 28,616 $ 28,616 $ 66,800 $ 4650 TRAINING & SEMINARS TO 4405 PER NS - $ - $
4820 VEHICLES - R&S 20,000 $ 20,000 $ 26,700 $
4821 MISC FIELD EQUIP 6,198 $ 45,000 $ 45,000 $ 25,000 $ 4823 COMPUTER EQUIP 11,500 $ 11,500 $
4410 ADVERTISING 225 $
RISK MANAGEMENT 77,846 $
$ 335,031 146,632 $ 335,031 $ 384,766 $
Salaries and Benefits
4301 SEWER COLL SALARIES $ 246,128 $ 169,298 $ 169,298 $ 166,255 4302 SEWER COLL OVERTIME PAY $ 16,657 $ 12,000 $ 12,000 4303 SEWER COLL FICA/MEDICARE $ 20,191 $ 12,951 $ 12,951 $ 13,084 4308 SEWER COLL PART TIME WAGES $ 1,390 $ - $ -
4309 SEWER COLL SPECIAL PAY $ 14,166 $ 2,378 $ 2,378 $ 2,855 4310 SEWER COLL PERS $ 75,291 $ 16,943 $ 16,943 $ 60,793 4311 SEWER COLL MEDICAL/DENTAL $ 48,281 $ 42,371 $ 42,371 $ 27,487 4312 SEWER COLL WORKER'S COMP $ 11,200 $ 11,200
4313 SEWER COLL OTHER BENEFITS $ 1,339 $ 576 $ 576 $ 558 4314 SEWER COLL SHARE SAVINGS $ 1,740 $ 480 $ 480 $ 1,920 4316 SEWER COLL EMPLR PD 401(A) $ 841
Total Salary and Benefits $ 426,024 $ 268,197 $ 268,197 $ 272,951 Depreciation $ 270,126 $ 273,000 $ 273,000 $ -
TOTAL FY 24-25 BUDGET $ 842,782 $ 876,228 $ 876,228 $ 657,717 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

SEWER COLLECTION
Description of Changes by Account & Summary

Fund # : 03 Prog #: 4142 Prog Desc:

Unaudited Amended Projected Proposed
Acct Expenses Budget Budget Budget
Detail # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES 162,914 $ 150,000 $ 150,000 $ 261,000 $ 4402 CONTRACT SERVICES 188,845 $ 246,394 $ 246,394 $ 298,600 $ 4403 UTILITIES 214,484 $ 250,000 $ 250,000 $ 275,000 $
4404 REPAIRS/MAINTENANCE 61,146 $ 54,450 $ 54,450 $ 150,000 $ 4405 TRAINING/TRAVEL 1,453 $ 5,296 $ 5,296 $ 5,296 $
4408 UNIFORMS 4,470 $ 5,808 $ 5,808 $ 6,500 $
4410 ADVERTISING 225 $ 400 $ 400 $ 400 $
4415 MAILING/COPYING 5,638 $ 7,500 $ 7,500 $ 2,500 $
4417 FUEL/OIL 17,703 $ 17,000 $ 17,000 $ 21,500 $
4310 PENSION (44,605) $ - $
4424 HEALTH/SAFETY 402 $ 3,025 $ 3,025 $ 3,025 $
4427 TAXI EXPENSE 17 $
4430 DUES/SUBSCRIPTIONS 573 $ 1,106 $ 1,106 $ 1,244 $
4431 FEES 38,531 $ 42,981 $ 42,981 $ 49,050 $
4432 LEASE PAYMENTS - ENTERPRISE 22,253 $ 28,700 $ 28,700 $ 28,700 $ 4434 VEHICLES-REPAIRS/MAINTENANCE 4,994 $ 9,075 $ 9,075 $ 15,000 $ 4439 CENTRAL SERV. OVERHEAD - $ 115,600 $ 165,000 $ 82,500 $ 4440 LAB FEES-BOTTLING COMPANIES 22,961 $ - $ - $ 2,000 $ 4503 WATER/SEWER 684 $ 1,756 $ 1,756 $ 2,500 $
4510 EQUIPMENT FUND RENTAL 65,948 $ 69,245 $ 69,245 $ 161,630 $ 4820 VEHICLES - R&S - $ 24,000 $ 24,000 $ 26,000 $
4821 MISC FIELD EQUIP - $ 65,000 $ 65,000 $ 140,000 $
RISK MANAGEMENT 90,448 $
$ 1,097,336 768,637 $ 1,146,736 $ 1,532,445 $
Salaries and Benefits
4301 SEWER TREAT SALARIES $ 467,944 $ 577,535 $ 577,535 $ 571,500 4302 SEWER TREAT OVERTIME PAY $ 28,325 $ 31,000 $ 31,000 4303 SEWER TREAT FICA/MEDICARE $ 36,357 $ 44,181 $ 44,181 $ 44,975 4308 SEWER TREAT PART TIME WAGES $ 859 $ - $ -
4309 SEWER TREAT SPECIAL PAY $ 32,047 $ 10,938 $ 10,938 $ 9,814 4310 SEWER TREAT PERS $ 114,780 $ 52,611 $ 52,611 $ 123,579 4311 SEWER TREAT MEDICAL/DENTAL $ 63,545 $ 102,762 $ 102,762 $ 94,486 4312 SEWER TREAT WORKER'S COMP $ - $ 20,100 $ 20,100
4313 SEWER TREAT OTHER BENEFITS $ 2,286 $ 2,262 $ 2,262 $ 1,919 4314 SEWER TREAT SHARE SAVINGS $ 630 $ 720 $ 720 $ 6,600 4316 SEWER TREAT EMPLR PD 401(A) $ 841 $ -
Total Salary and Benefits $ 747,614 $ 842,109 $ 842,109 $ 852,873 Depreciation $ 683,140 $ 725,000 $ 725,000 $ -
TOTAL FY 24-25 BUDGET $ 2,199,390 $ 2,664,445 $ 2,713,845 $ 2,385,318 (Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Budget Development
FY 23-24 Projected and FY 24-25 Prelimnary Proposed Budget Account Detail Budget Worksheet

SEWER TREATMENT
Description of Changes by Account & Summary

City of Calistoga Fiscal Year 24-25
Budget
The Special Revenue Funds for the FY 24-25 budget are separate funds which segregate revenues and expenditures restricted for specific purposes - such as a specific grant program, restrictions by City Council ordinances, special property assessments, or just the need for separate budgeting and accounting of revenues for a specific purpose.

Many of the Special Revenue funds relate to grant programs or specific capital projects and, as such, the projected budgets may vary depending on the timing of the grant program funding or the capital project schedule. These funds also include revenues from development impact fees charged to new or expanded development in the City. The projections of these revenues are also dependent on the pace of private development. The Development projection over the next year is challenging and the estimated revenues from various funds are based on known developments that are under development agreements and are projected to develop within the next year. Staff will continue to monitor these developments and recommend any needed adjustments to the Special Revenue Funds budgets.

The City maintains 25 special revenue funds. This includes a Debt Service fund and Equipment Internal Services Fund, which are technically classified as diverse types of accounting funds but are shown as a Special Revenue fund for budgeting purposes.

The following pages provide a summary and discussion of each of the Special Revenue funds.

Gas Tax
The revenues are taxes from fuel sales and are generally allocated to the City based on population. Also included in this fund are special street-related grants from Proposition 42 funds for Traffic Congestion Relief and Proposition 1b Infrastructure Bonds. These funds are restricted to street-related maintenance, safety, and improvements. The funds are used to pay for the streetlights and partially fund the street maintenance operations and improvements. The Gas Tax funding sources are inadequate to fund the needed street maintenance and improvements of the City and substantial General Fund sources are needed to keep the streets in decent shape and ensure public safety.

Special Revenue Funds

City of Calistoga Fiscal Year 24-25
Budget
Road Maintenance and Rehabilitation Fund (RMRA)
The State of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to transportation purposes. Other transportation taxes are allocated to cities and counties through the RMRA which allocates revenue from the Road Repair and Accountability Act of 2017 to local streets and roads and other transportation uses. The funds are allocated among cities on a per capita basis. Revenues are to be used for road maintenance and rehabilitation, safety projects, traffic control devices, drainage, and stormwater capture projects. RMRA may also be used to satisfy a match requirement to obtain state or federal funds for eligible projects.

Measure T Fund
Measure T funding is to be used for maintenance, reconstruction, and/or rehabilitation of streets, roads, and transportation infrastructure within the public right-of-way including but not limited to sidewalks, curb and gutters, curb ramps, lighting, traffic sign age, striping, and local roadway drainage. The Napa Valley Transportation Authority (NVTA) is the countywide sponsor of Measure T.

Mobile Home Park Programs
This fund implements the City's Rent Stabilization Ordinance, the State monitoring and inspection program, and the fees paid by the mobile home park owners and residents.

Debt Service
This fund is used to segregate the annual costs and payments for long term financing non-enterprise public improvements. The fund accounts for the repayment of the Police Facility loan and the $4.7 million combined Community Facilities Loan issued in 2007 and refunded in 2016 to complete the funding of the Community Pool, Fire Station rehabilitation, Public Works improvements and new Recreation Facilities. This fund is overseen by the Finance Department.

Silverado Landscape Assessment District and Palisades Landscape Assessment District
These are special landscape assessment district funds that were established at the time the residential subdivisions were constructed to fund the maintenance of the shared area landscaping benefiting all the properties in the subdivision.

Special Revenue Funds

City of Calistoga Fiscal Year 24-25
Budget
The assessments were initially set by the developer and are reaffirmed every year by a public hearing before the City Council. The fees cover the bare basic maintenance expenditure and increasing the fees would require concurrence by the property owners. These funds are overseen by the Public Works Department.

Community Development Block Grant Programs
This fund was established to account for any Community Development Block Grants (CDBG) the City receives. This fund is overseen by the Planning and Building Department.

Community Development Fund Program
A portion of this fund was formerly the depository for the repayments of late 1980's/early 1990's CDBG low-cost rehabilitation loans that were made to residential and rental property owners to improve their properties. The remaining repayment of the loans will be deposited into the Reuse of Program Income Fund. The funds remaining in the Community Development tu nd will be used in conjunction with the City's Affordable Housing funds and with non-profit organizations, such as Calistoga Affordable Housing (CAH), Housing Authority of the City of Napa (HACN) and Napa Valley Fair Housing (NVFH), to leverage funding of low-income housing projects and monitor programs. This fund is overseen by the Planning and Building, and Public Works Departments.

Police Grants
Over the years, the Police Department has received several operational and special grants. This fund currently accounts for the State COPS, Napa County Gang, and other grants. This fund is overseen by the Police Department.

Reuse of Program Income Fund
This fund is the repository for repayments of Community Development Block Grant (CDBG) single-family residential rehabilitation loans made to low-income owners. Fee revenue is used to issue additional loans and cover administrative expenses.

City Administrative Facilities Development Impact Fee Fund This fund is the repository for City administrative facilities development impact fees collected from new development to help maintain adequate levels of City administrative facilities services in Calistoga, including adequate city hall and community center space as well as associated land needs. Fee revenue is used Special Revenue Funds

City of Calistoga Fiscal Year 24-25
Budget
to help fund land acquisition and construction of a new city hall and community center.

Fire Development Impact Fee Fund
This fund is the repository for fire development impact fees collected from new development to cover its share of the costs associated with the replacement of the Calistoga Fire Department's capital equipment. Fee revenue is used to replace department capital equipment, such as fire vehicles, protective equipment, and communications technology, after a period of use.

Police Development Impact Fee Fund
This fund is the repository for police development impact fees collected from new development to cover its share of the costs associated with the replacement of the Calistoga Police Department's capital equipment. Fee revenue is used to replace department capital equipment, including patrol vehicles, protective equipment, and communications technology, after a period of use.

Transportation Development Impact Fee Fund
This fund is the repository for transportation development impact fees collected from new developments to cover its share of the costs associated with providing infrastructure improvements necessary to accommodate the increase in traffic and bicycle-associated improvements associated with new development. Fee revenue is used to help fund infrastructure improvements needed to maintain acceptable traffic operation and provide adequate access for users of alternative modes.

Parking in Lieu Fee
This fund collects an in-lieu fee from eligible downtown projects that cannot provide adequate on-site parking and is used for downtown parking needs. This fund is overseen by the Public Works Department.

Housing Grants
This fund accounts for affordable housing grants and other pass-through types of funding. This fund is overseen by the Planning and Building Department.

Cultural /Recreational Fund
This fund is the repository for cultural/recreational development impact fees collected from new developments to cover its share of the costs associated with Special Revenue Funds

City of Calistoga Fiscal Year 24-25
Budget
providing cultural and recreational facilities required to serve future development.

This fund is overseen by the Public Works Department.

Measure D – In-Lieu Housing Fund
This fund is housing linkage fees collected from new construction and certain building additions to help address the "affordability gap" between the cost of housing and what many workers employed by new nonresidential development can pay. It is also the repository for fees collected from new development in-lieu of meeting its inclusionary housing requirement. Monies deposited into the Affordable Housing Fund are used to construct and preserve housing affordable to very low-, low- and moderate-income households. This fund is overseen by the Planning and Building Department.

Abandoned Vehicle
This fund accounts for revenues from Napa County allocated to the City for reimbursement of police costs and additional funding related to abandoned vehicle enforcement. This fund is overseen by the Police Department.

Recreation, Fire and Police Donation funds
These funds account for miscellaneous and specific donations from citizens and organizations for use by the Fire, Recreation or Police services. These funds are overseen by the Community Resources, Fire and Police Departments.

Traffic Signals and Northwest Drainage funds
These funds collect impact fees from specific properties when they are developed for future improvements. These funds are overseen by the Public Works Department.

Tree Mitigation
This fund collects the fees charged for tree permits and deposits for mitigation costs under the Municipal Code and the forfeited deposits are used for tree related costs. This fund is overseen by the Planning and Building and Public Works Departments.

Local Transportation Street Fund (TDA)
This fund is used to account for revenues received pursuant to allocations made by the Metropolitan Transportation Committee under the Transportation Development Act (TOA) and the expenditures of such resources for eligible Special Revenue Funds

City of Calistoga Fiscal Year 24-25
Budget
purposes as defined in the TOA and allocation instructions. This fund has been used for bike and pedestrian improvements, and for the Berry Street Bridge Project.

Employee Future Benefits Fund
The Employee Future Benefits Fund accounts for future increases in the Public Employees Retirement System, employer rate contributions and future retiree benefits.

Special Revenue Funds

FUND #: 12 Name: WATER CIP
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3230 Other Grants 868 $ - $ - $ - $
3230 0001 CONN CREEK WATER LINE - $ - $ - $ - $
3230 0002 Dunaweal Station - $ - $ - $ - $
3251 INVESTMENT EARNINGS 5,320 $ - $ - $ - $
3269 IMPACT FEE (ONE TIME) 932,599 $ 100,000 $ 100,000 $ - $ 3299 TRANSFERS IN - $ 500,000 $ 400,000 $ - $
Total Revenue ---------> 938,788 $ 600,000 $ 500,000 $ - $ 4131 5227 WATER DISTRIB. KIMBALL WTRMAIN - $ - $ - $ - $ 4430 4501 DEBT ISSUES D/S - PRINCIPAL - $ - $ 71,000 $ - $ 4430 4502 DEBT ISSUES D/S - INTEREST 63,780 $ 63,659 $ 63,659 $ - $ 4970 4820 EQUIP MNTC/REPL VEHICLES & R.S. (600) $ - $ - $ - $ 5426 4915 KIMBALL BY PASS - $ - $ - $ 265,000 $
5476 4915 Auto Mtr Read - $ 80,000 $ 80,000 $ 100,000 $ 5490 4915 Repl Wtr Mains - $ 500,000 $ 500,000 $ 125,000 $ 5513 4915 VALVE DEMO INST - $ - $ - $ - $
5551 4915 THM REMOVAL CON - $ - $ - $ - $
5574 4915 THM/HAA5 - $ 50,000 $ 50,000 $ 50,000 $
5575 4915 GEN & TRANSFER - $ 742,591 $ 742,591 $ 45,000 $ 5586 4915 RELOCATE D BOOS - $ 20,000 $ 20,000 $ 5,000 $ 5594 4915 CONN CREEK WATER LINE - $ - $ - $ 5,000 $
5607 4915 DISADV SALARY S - $ - $ - $ - $
5627 4915 PORTABLE GEN - $ 133,346 $ 133,346 $ - $
5634 4915 CLEAN UP BRUSH - $ 15,000 $ 15,000 $ - $
5661 4915 MASTER SERVICES AGREEMENT - $ 100,000 $ 10,000 $ 100,000 $ 5665 4915 KIMBALL DAM RAISE - $ 5,000 $ 5,000 $ 5,000 $ 5666 4915 BRANNAN STREET WATER MAIN LOOP - $ 40,000 $ 40,000 $ 40,000 $ 6000 4915 WATER PLT IMP 17,166 $ 30,690 $ 30,690 $ 22,000 $ Total Expenses ---------> 80,346 $ 2,154,388 $ 2,135,388 $ 877,000 $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 13 Name: SEWER CIP
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3230 Other Grants - $ - $ - $ - $
3251 INVESTMENT EARNINGS 8,105 $ - $ - $ - $
3269 IMPACT FEE (ONE TIME) 29,858 $ 100,000 $ 100,000 $ - $ 3299 TRANSFERS IN - $ 500,000 $ 500,000 $ - $
Total Revenue ---------> 37,962 $ 600,000 $ 600,000 $ - $ 5452 4915 Sewer Laterals - $ 5,000 $ 5,000 $ 6,000 $
5478 4915 Rancho de Lift - $ 75,000 $ 75,000 $ 110,000 $ 5533 4915 GEOTHERMAL - $ 5,000 $ 5,000 $ - $
5540 4905 RIVERSIDE POND - $ - $ 3,120,000 $ 5,800,000 $ 5555 4915 SEWER MAIN REPL - $ 550,000 $ 550,000 $ - $
5572 4915 GENERATOR UPG - $ 910,868 $ 910,868 $ 50,000 $ 5609 4915 PLANT REPAIRS - $ 113,000 $ 113,000 $ 214,000 $ 5627 4915 PORTABLE GEN - $ - $ - $ 200,000 $
5629 4915 SWR MAIN REIMB - $ 600,000 $ 600,000 $ - $
5631 4915 RAISE UT HWY 29 - $ 12,000 $ 12,000 $ 12,000 $ 5660 4915 EQUALIZATION BASIN LINER - $ 700,000 $ 700,000 $ - $ 5661 4915 MASTER SERVICES AGREEMENT - $ 100,000 $ 100,000 $ 100,000 $ 5662 4915 PORTABLE GEN 1/3 - $ 66,673 $ 66,673 $ - $
5663 4915 CARPORT COVER AT CORP YARD 1/3 - $ 75,000 $ 75,000 $ 75,000 $ NEW AB LINER - $ - $ - $ 500,000 $
Total Expenses ---------> - $ 3,212,541 $ 6,332,541 $ 7,067,000 $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 15 Name: EQUIPMENT REPLACEMENT
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget FY
23-24
Proposed
Budget FY 24-
25 3230 OTHER GRANTS - $ - $ - $ - $
3251 INVESTMENT EARNINGS 901 $ - $ - $ - $
3281 SALE OF PROPERTY - $ - $ - $ - $
3289 OTHER REVENUE 88,185 $ - $ - $ - $
3299 TRANSFERS IN 1,208,172 $ 1,072,330 $ 1,072,330 $ - $ 3301 Equip Replacement Charges 7,548 $ - $ - $ - $
3302 Equip Mntc & Oper Charges 365,651 $ 371,670 $ 371,670 $ - $ 3303 Computer System Charges 115,469 $ - $ - $ - $
Total Revenue ---------> 1,785,925 $ 1,444,000 $ 1,444,000 $ - $ 4115 4404
4116 4404 PLANNING REPAIRS & MAINT 223 $ - $ - $ - $
4116 4821 POLICE SERVICES REPAIRS & MAINT 13,801 $ - $ - $ - $ 4121 4404 POLICE SERVICES MISC FIELD EQUIP 2,003 $ - $ - $ - $ 4122 4404 PUBLIC WORK ADM REPAIRS & MAINT 85 $ - $ - $ - $ 4123 4404 STREETS REPAIRS & MAINT 12,148 $ - $ - $ - $
4125 4404 PARK MAINT. REPAIRS & MAINT 4,649 $ - $ - $ - $ 4127 4404 BUILDING DEPT. REPAIRS & MAINT 15 $ - $ - $ - $ 4132 4434 BUILDING MAINT. REPAIRS & MAINT 1,013 $ - $ - $ - $ 4142 4434 WATER TREATMENT VEHICLES R&M 358 $ - $ - $
4950 4820 SEWER TREATMENT VEHICLES R&M 358 $ - $ - $
4970 4401 LAND ACQUISITN VEHICLES & R.S. - $ - $ - $ - $ 4970 4404 EQUIP MNTC/REPL MATERIAL/SUPPLY - $ - $ - $ - $ 4970 4429 EQUIP MNTC/REPL REPAIRS & MAINT - $ - $ - $ - $ 4970 4432 EQUIP MNTC/REPL TELEPHONE 70,765 $ - $ - $ - $ 4970 4505 EQUIP MNTC/REPL LEASE PMTS. 36,733 $ - $ - $ - $ 4970 4820 EQUIP MNTC/REPL DEPRECIATION 178,416 $ - $ - $ - $ 4970 4821 EQUIP MNTC/REPL VEHICLES & R.S. 21,950 $ - $ - $ - $ 4970 4822 EQUIP MNTC/REPL MISC FIELD EQUP 4,763 $ - $ - $ - $ 4970 4823 EQUIP MNTC/REPL MISC OFFICE EQP - $ - $ - $ - $ 4975 4401 EQUIP MNTC/REPL COMPUTER EQUIP - $ - $ - $ - $ 4975 COMPUTER SYSTEM - $ 200,000 $ - $ 458,521 $
4975 4405 COMPUTER SYSTEM CONTRACT 244,784 $ - $ 200,000 $ 215,000 $ 4975 4432 COMPUTER SYSTEM TRAINING/TRAVEL 84 $ - $ - $ - $ 4975 4505 COMPUTER SYSTEM LEASE PMTS. - $ - $ - $ - $
4975 4820 COMPUTER SYSTEM DEPRECIATION - $ - $ - $ 178,000 $ 4975 4821 COMPUTER SYSTEM VEHICLES & R.S. - $ - $ - $ - $ 4975 4823 COMPUTER SYSTEM MISC FIELD EQUP - $ 850,000 $ 850,000 $ 327,657 $ COMPUTER SYSTEM COMPUTER EQUIP 67,389 $ - $ - $ - $
Total Expenses ---------> 659,536 $ 1,050,000 $ 1,050,000 $ 1,179,178 $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 21 Name: STATE GAS TAX
Revenue Description
A
c
t
u
Unaudited
Actual Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3233 GAS TAX 2106 12,703 $ 22,000 $ 22,000 $ 25,000 $
3234 GAS TAX 2107 27,347 $ 35,000 $ 35,000 $ 41,908 $
3235 GAS TAX 2107.5 2,000 $ 2,000 $ 2,000 $ 2,000 $
3251 INVESTMENT EARNINGS - $ - $ - $ - $
3253 GAS TAX 2105 20,235 $ 28,000 $ 28,000 $ 30,000 $
3271 GAS TAX-HUT 2103 30,829 $ 43,000 $ 43,000 $ 46,000 $ 3282 REIMB FOR CITY MISC SERVICES 3,633 $ - $ - $ - $
Total Revenue ---------> 96,747 $ 130,000 $ 130,000 $ 144,908 $ 4451 4403 STREET LIGHTING UTILITIES 37,640 $ 40,000 $ 40,000 $ 40,000 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT 95,000 $ 90,000 $ 90,000 $ 104,908 $ Total Expenses ---------> 132,640 $ 130,000 $ 130,000 $ 144,908 $ FUND #: 22 Name: RMRA FUND
Revenue Description
A
c
t
u
Unaudited
Actual Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3251 INVESTMENT EARNINGS 1,879 $ - $ - $ 1,000 $
3274 RMRA 106,498 $ 116,000 $ 116,000 $ 133,541 $
Total Revenue ---------> 108,376 $ 116,000 $ 116,000 $ 134,541 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT 25,000 $ 116,000 $ 116,000 $ - $ Total Expenses ---------> 25,000 $ 116,000 $ 116,000 $ - $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 23 Name: MEASURE A
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3251 INVESTMENT EARNINGS 11,554 $ 12,000 $ 15,000 $ 15,000 $ 3299 TRANSFERS IN - $ - $
Total Revenue ---------> 11,554 $ 12,000 $ 15,000 $ 15,000 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT - $ - $ - $ - $
Total Expenses ---------> - $ - $ - $ - $
FUND #: 24 Name: MEASURE T
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3230 OTHER GRANTS 818,360 $ 700,000 $ 700,000 $ 700,000 $ 3251 INVESTMENT EARNINGS 1,211 $ 1,000 $ 1,000 $ 500 $
Total Revenue ---------> 819,571 $ 701,000 $ 701,000 $ 700,500 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT 1,137,134 $ 756,966 $ 756,966 $ 650,000 $ Total Expenses ---------> 1,137,134 $ 756,966 $ 756,966 $ 650,000 $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 25 Name: TDA
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3230 OTHER GRANTS 190,020 $ 150,000 $ 150,000 $ 250,000 $ 3230 0001 CONN CREEK WATER LINE 214,238 $ - $ - $ - $
3299 TRANSFERS IN - $ - $ - $ - $
3251 INVESTMENT EARNINGS 8,045 $ - $ - $ - $
Total Revenue ---------> 412,303 $ 150,000 $ 150,000 $ 250,000 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT - $ - $ - $ - $
5536 4415 BRANNAN STREET MAILING/COPYING 700 $ - $ - $ - $ 5536 4915 BRANNAN STREET 9,884 $ 150,000 $ 150,000 $ 400,000 $ 5537 4915 FTHL PETRIFIED 1,120 $ - $ - $ - $
5560 4915 PIONEER BRIDGE 910 $ - $ - $ - $
Total Expenses ---------> 12,614 $ 150,000 $ 150,000 $ 400,000 $ FUND #: 27 Name: MH Park Program
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3251 INVESTMENT EARNINGS 250 $ 250 $ 250 $ 250 $
3270 MOBILEHOME OPERATE PERMIT FEE 7,940 $ - $ - $ - $
3282 REIMB FOR MISC CITY SERVICES 10,140 $ - $ - $ - $
3289 OTHER REVENUE 5,550 $ - $ - $ - $
Total Revenue ---------> 23,880 $ 250 $ 250 $ 250 $
4610 4402 MH Rent Stable CONTRACT - $ 6,825 $ 6,825 $ 6,825 $ 4610 4431 MH Rent Stable FEES (72) $ - $ - $ - $
4700 4799 FUND TRANSFERS TRANSFERS OUT 8,110 $ - $ - $ - $ Total Expenses ---------> 8,038 $ 6,825 $ 6,825 $ 6,825 $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 30 Name: DEBT SERVICE
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3299 TRANSFERS IN - $ 374,000 $ 374,000 $ 373,902 $
Total Revenue ---------> - $ 374,000 $ 374,000 $ 373,902 $ 4430 4501 DEBT ISSUES D/S - PRINCIPAL 331,750 $ 322,000 $ 322,000 $ 337,457 $ 4430 4502 DEBT ISSUES D/S - INTEREST 73,310 $ 52,000 $ 52,000 $ 36,445 $ Total Expenses ---------> 405,060 $ 374,000 $ 374,000 $ 373,902 $ FUND #: 33 Name: SILV PLACE LMD
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3251 INVESTMENT EARNINGS 17 $ - $ - $ - $
3399 SPECIAL ASSESSMENTS 1,000 $ 1,000 $ 1,000 $ 1,000 $ Total Revenue ---------> 1,017 $ 1,000 $ 1,000 $ 1,000 $ 4167 4402 SILVERADO LMD CONTRACT 50 $ 1,000 $ 1,000 $ 1,000 $ 4167 4431 SILVERADO LMD FEES - $ - $ - $ - $
Total Expenses ---------> 50 $ 1,000 $ 1,000 $ 1,000 $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 35 Name: PALISADES LMD
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3251 INVESTMENT EARNINGS 3 $ - $ - $ - $
3399 SPECIAL ASSESSMENTS 1,540 $ 1,550 $ 1,578 $ 1,600 $ Total Revenue ---------> 1,543 $ 1,550 $ 1,578 $ 1,600 $ 4168 4402 PALISADES LMD CONTRACT 50 $ 3,700 $ 500 $ 500 $ 4168 4403 PALISADES LMD UTILITIES 1,504 $ 1,430 $ 1,550 $ 1,600 $ Total Expenses ---------> 1,554 $ 5,130 $ 2,050 $ 2,100 $ FUND #: 41 Name: POLICE GRANTS
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3225 STATE GRANTS 8,484 $ - $ - $ - $
3251 INVESTMENT EARNINGS 991 $ - $ - $ - $
3358 COPS GRANT 251,430 $ 100,000 $ 116,756 $ 120,000 $ Total Revenue ---------> 260,905 $ 100,000 $ 116,756 $ 120,000 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT 125,000 $ 100,000 $ 116,756 $ 100,000 $ Total Expenses ---------> 125,000 $ 100,000 $ 116,756 $ 100,000 $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 44 Name: CDBG REVOLVING
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3225 STATE GRANTS 150,044 $ - $ 362,766 $ 80,000 $
3251 INVESTMENT EARNINGS - $ - $ - $ - $
3289 OTHER REVENUE - $ - $ - $ - $
3940 PROCEEDS OF LONG-TERM NOTE 105,292 $ 80,000 $ 80,000 $ 80,000 $ Total Revenue ---------> 255,336 $ 80,000 $ 442,766 $ 160,000 $ 4615 4402 LOW INC HOUSING CONTRACT - $ 50,000 $ 185,238 $ 50,000 $ 4616 4402 HOME PALISADES CONTRACT 82,515 $ 30,000 $ 30,000 $ 30,000 $ Total Expenses ---------> 82,515 $ 80,000 $ 215,238 $ 80,000 $ FUND #: 48 Name: CITY ADMIN
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3251 INVESTMENT EARNINGS - $ - $ - $ - $
3269 IMPACT FEE (ONE TIME) 1,809 $ 5,000 $ 2,000 $ 2,000 $ Total Revenue ---------> 1,809 $ 5,000 $ 2,000 $ 2,000 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT 100,000 $ - $ - $ - $ Total Expenses ---------> 100,000 $ - $ - $ - $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 49 Name: FIRE
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3251 INVESTMENT EARNINGS 652 $ 750 $ 800 $ 800 $
3269 IMPACT FEE (ONE TIME) 1,524 $ 5,000 $ 3,744 $ 3,744 $ Total Revenue ---------> 2,175 $ 5,750 $ 4,544 $ 4,544 $ FUND #: 50 Name: POLICE
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3251 INVESTMENT EARNINGS - $ - $ - $ - $
3269 IMPACT FEE (ONE TIME) 405 $ 5,000 $ - $ - $
Total Revenue ---------> 405 $ 5,000 $ - $ - $
4700 4799 FUND TRANSFERS TRANSFERS OUT 100,000 $ - $ - $ - $ Total Expenses ---------> 100,000 $ - $ - $ - $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 55 Name: PARKING FEE
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3251 INVESTMENT EARNINGS 191 $ - $ - $ - $
3261 OTHER FILING FEES - $ 1,000 $ - $ - $
Total Revenue ---------> 191 $ 1,000 $ - $ - $
FUND #: 57 Name: TRANSPORTATION
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3251 INVESTMENT EARNINGS 4,417 $ - $ - $ - $
3269 IMPACT FEE (ONE TIME) 6,641 $ 5,000 $ 2,872 $ 3,000 $ Total Revenue ---------> 11,058 $ 5,000 $ 2,872 $ 3,000 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT 42,999 $ - $ - $ - $ Total Expenses ---------> 42,999 $ - $ - $ - $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 66 Name: UNFUNDED ACCRUED LIABILITY
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3299 TRANSFERS IN - $ 1,068,613 $ 1,068,613 $ 900,000 $ Total Revenue ---------> - $ 1,068,613 $ 1,068,613 $ 900,000 $ 4116 4422 POLICE SERVICES PENSION EXP (592,244) $ - $ - $ - $ 4119 4422 NON DEPARTMENTL RETIREE HEALTH EXP - $ - $ 434,293 $ 900,000 $ 4119 4422 NON DEPARTMENTL PENSION EXP 964,230 $ 634,320 $ 634,320 $ - $ Total Expenses ---------> 371,986 $ 634,320 $ 1,068,613 $ 900,000 $ FUND #: 75 Name: HOME Grant
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget FY
24-25
3251 INVESTMENT EARNINGS 296 $ - $
3940 PROCEEDS OF LONG-TERM NOTE - $ - $
Total Revenue ---------> 296 $ - $ - $ - $
4615 4402 Low Inc Housing CONTRACT 50 $ - $ - $ - $
Total Expenses ---------> 50 $ - $ - $ - $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 77 Name: QUALITY OF LIFE
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3251 INVESTMENT EARNINGS 463 $ - $ - $ - $
3269 IMPACT FEE (ONE TIME) 4,176 $ 5,000 $ 1,500 $ 3,000 $ Total Revenue ---------> 4,639 $ 5,000 $ 1,500 $ 3,000 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT 110,000 $ - $ - $ - $ Total Expenses ---------> 110,000 $ - $ - $ - $
FUND #: 78 Name: MEASURE D- INLIEU HOUSING
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3204 TRANSIENT OCCUPANCY TAX 1,020,496 $ 1,031,828 $ 1,031,828 $ 1,071,521 $ 3251 INVESTMENT EARNINGS 21,615 $ - $ - $ - $
3278 AFFORDABLE HOUSING - $ 5,000 $ 5,000 $ 5,000 $
3289 OTHER REVENUE 901 $ - $ - $ - $
Total Revenue ---------> 1,043,013 $ 1,036,828 $ 1,036,828 $ 1,076,521 $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 87 Name: RECREATION DONATION
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3291 DONATIONS 4,705 $ 5,000 $ - $ - $
3291 0007 SPECIAL EVENTS - $ - $ 3,900 $ 3,900 $
Total Revenue ---------> 4,705 $ 5,000 $ 3,900 $ 3,900 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT 6,000 $ - $ - $ - $ Total Expenses ---------> 6,000 $ - $ - $ - $
FUND #: TR Name: TREE MITIGATION
Revenue Description
Unaudited
Actual
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3251 INVESTMENT EARNINGS 6 $ - $ - $ - $
3289 OTHER REVENUE 270 $ - $ 540 $ 640 $
Total Revenue ---------> 276 $ - $ 540 $ 640 $
4700 4799 FUND TRANSFERS TRANSFERS OUT - $ 10,000 $ 10,000 $ - $ Total Expenses ---------> - $ 10,000 $ 10,000 $ - $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

City of Calistoga
Original Issue Balance Principal Interest Total
Principal
Balance
Amount 7/1/2024 Pymts Pymts 6/30/2025

WATER FUND
$ 2,855,000 3,905,000 $ 195,000 $ 101,757 $ 296,757 $ 2,660,000 $ Issue Date: 05/08/2018
Principal Payments Due 10/1

2.875 % to 5.0%
'October 2044
USDA 2011 COP $ 2,437,852 3,750,000 $ 75,000 $ 60,009 $ 135,009 $ 2,362,852 $ Issue Date: 08/10/2009
Principal Payments Due 07/12

2.5%/$148,237
** Principal varies based on drawdowns
TOTAL WATER DEBT $ 5,292,852 7,655,000 $ 270,000 $ 161,766 $ 431,766 $ 5,022,852 $

WWTP FUND
$ 3,285,000 5,015,000 $ 325,000 $ 112,713 $ 437,713 $ 2,960,000 $ Issue Date: 05/08/2018
Principal Payments Due 10/1

2.875 % to 5.0%
'October 2044
SWRCB-SR Loan
Issue Date: 01/18/2002
Payments Due 10/30 5,609,999 $ - $ - $ - $ - $ - $
'October 30, 2023 2.6%
TOTAL WWTP DEBT $ 3,285,000 10,624,999 $ 325,000 $ 112,713 $ 437,713 $ 2,960,000 $

GENERAL LONG TERM DEBT ACCOUNT GROUP
Lease Payable-West America 3,870,413 $ 1,310,159 $ 345,784 $ 28,118 $ 373,902 $ 964,375 $ Pool, Fire, recreation, public works
Issue Date: 05/01/2016
'February 1, 2028 2.44%
TOTAL LONG TERM DEBT $ 1,310,159 3,870,413 $ 345,784 $ 28,118 $ 373,902 $ 964,375 $ GRAND TOTAL $ 22,150,413 $ 9,888,010 $ 940,784 $ 302,597 $ 1,243,381 $ 8,947,227 Fiscal Year 24-25 Budget
Debt Schedule
FY 2024-25
Water Revenue COP 2018
Wastewater Revenue COP 2018

ATAC Committee Purpose FY 21-22 FY 22-23 FY 23-24 Total Speed Cushions 9,195.00 $ 9,195.00 $
Total 9,195.00 $ $ 9,195.00
Boys and Girls Club Purpose FY 21-22 FY 22-23 FY 23-24 Total Comm. Enrichment Grant 5,000.00 $ 3,000.00 $ 8,000.00 $ Teen Center Services 40,000.00 $ 40,000.00 $ 40,000.00 $ 120,000.00 $ Monhoff Building Maintenance 8,020.27 $ 3,692.50 $ 3,947.50 $ 15,660.27 $ Monhoff Utilities 17,254.00 $ 17,254.00 $ 17,254.00 $ 51,762.00 $ Total 70,274.27 $ 63,946.50 $ 61,201.50 $ 195,422.27 $
Brannan Center Purpose FY 21-22 FY 22-23 FY 23-24 Total Comm. Enrichment Grant 10,000.00 $ 5,000.00 $ 15,000.00 $ Comm. Promotions-200k bdgt 57,059.00 $ 57,059.00 $
Total 10,000.00 $ 62,059.00 $ 72,059.00 $
Calistoga Art Center Purpose FY 21-22 FY 22-23 FY 23-24 Total Comm. Enrichment Grant 4,000.00 $ 2,500.00 $ 6,500.00 $ Art Camp 1,250.00 $ 1,425.00 $ 2,675.00 $ Crafts for Seniors 1,040.00 $ 1,040.00 $ Cal-Art 2,525.00 $ 2,465.00 $ 4,990.00 $ Total 1,250.00 $ 6,525.00 $ 7,430.00 $ 15,205.00 $
Calistoga Dog Park Purpose FY 21-22 FY 22-23 FY 23-24 Total Comm. Enrichment Grant 1,000.00 $ 1,000.00 $
Total 1,000.00 $ 1,000.00 $
Calistoga Chamber Purpose FY 21-22 FY 22-23 FY 23-24 Total Comm. Enrichment Grant 7,500.00 $ 7,500.00 $
Marketing and Promo 406,000.00 $ 508,000.00 $ 508,000.00 $ 1,422,000.00 $ Total 413,500.00 $ 508,000.00 $ 508,000.00 $ 1,429,500.00 $ Calistoga Rotarty Purpose FY 21-22 FY 22-23 FY 23-24 Total Comm. Enrichment Grant 4,935.00 $ 4,935.00 $ .
$ 4,935.00 4,935.00 $ Double payment - will seek reimbursment Total 9,870.00 $ 9,870.00 $
Calistoga Soroptimist Purpose FY 21-22 FY 22-23 FY 23-24 Total Comm. Enrichment Grant 1,680.00 $ 1,680.00 $
Total $ 1,680.00 $ 1,680.00
Celebrate Napa Valley Purpose FY 21-22 FY 22-23 FY 23-24 Total Comm. Enrichment Grant 1,500.00 $ 1,500.00 $
Total $ 1,500.00 $ 1,500.00
Fourth of July 12,825.00 $ Harvest Table 11,552.34 $ Tractor Parade 11,721.68 $ Chirstmas Faire 2,328.50 $ Cost of City Services per Event (City
Invoices Celebrate NV for these)
Additional City Expenditures

Total 38,427.52 $
Climate Action Committee Purpose FY 21-22 FY 22-23 FY 23-24 Total Committee Fees 3,947.00 $ 3,422.79 $ 7,369.79 $
Total 3,947.00 $ 3,422.79 $ 7,369.79 $
Essay Contest Purpose FY 21-22 FY 22-23 FY 23-24 Total
Multiple Winners 2,300.00 $ 2,300.00 $
Total 2,300.00 $ 2,300.00 $
Green Committee Purpose FY 21-22 FY 22-23 FY 23-24 Total Leaf Blower Rebate 10,685.00 $ 10,752.00 $ 7,568.00 $
Foodware Ordinance 5,200.00 $ 5,200.00 $
Total 10,685.00 $ 15,952.00 $ 12,768.00 $
Hearts and Hands Preschool Purpose FY 21-22 FY 22-23 FY 23-24 Total Comm. Enrichment Grant 3,975.00 $ 6,000.00 $ 9,975.00 $ Total 3,975.00 $ 6,000.00 $ 9,975.00 $
Leadership Napa Valley Purpose FY 21-22 FY 22-23 FY 23-24 Total Local Gov't Sponsorship 1,000.00 $ 3,000.00 $ 3,000.00 $ 7,000.00 $ Total 1,000.00 $ 3,000.00 $ 3,000.00 $ 7,000.00 $
Library Purpose FY 21-22 FY 22-23 FY 23-24 Total
Library Services 143,375.00 $ 163,884.00 $ 85,167.00 $ 392,426.00 $ Total 143,375.00 $ 163,884.00 $ 85,167.00 $ 392,426.00 $ Napa County Bike Coalition Purpose FY 21-22 FY 22-23 FY 23-24 Total Bike to Work/School Program 1,000.00 $ 1,000.00 $ 2,000.00 $ Total 1,000.00 $ 1,000.00 $ 2,000.00 $
NVTA Purpose FY 21-22 FY 22-23 FY 23-24 Total
Shuttle Contract 10,000.00 $ 10,000.00 $ 10,000.00 $ 30,000.00 $ Modeling Tool Cost Share 2,160.00 $ 2,160.00 $
FareBox 18,000.00 $ 18,000.00 $ 18,000.00 $ 54,000.00 $ Saving Toward Future Shuttle 5,000.00 $ 5,000.00 $ 5,000.00 $ 15,000.00 $ Membership Fee 6,000.00 $ 6,000.00 $ 6,000.00 $ 18,000.00 $ Average-seem it fluctuates between 5k - 8k NCTPA 3,000.00 $ 3,000.00 $
Total 41,160.00 $ 42,000.00 $ 39,000.00 $ 122,160.00 $
Rancho De - Garden Club Purpose FY 21-22 FY 22-23 FY 23-24 Total Comm. Enrichment Grant 1,250.00 $ 1,520.00 $
Total $ 1,520.00
Rianda House Purpose FY 21-22 FY 22-23 FY 23-24 Total
Comm. Enrichment Grant 2,000.00 $ 3,867.00 $ 2,500.00 $ 8,367.00 $ Total $ 3,867.00 2,000.00 $ 2,500.00 $ 8,367.00 $
Sharpsteen Museum Purpose FY 21-22 FY 22-23 FY 23-24 Total Utilities 10,436.66 $ 13,020.08 $ 10,015.36 $ 33,472.10 $ Building Maintenance/repairs 4,449.00 $ 18,262.48 $ 3,176.00 $ 25,887.48 $ Total 14,885.66 $ 31,282.56 $ 13,191.36 $ 59,359.58 $
Upstage Napa Valley Purpose FY 21-22 FY 22-23 FY 23-24 Total Comm. Enrichment Grant 1,000.00 $ 1,000.00 $

Total 1,000.00 $ 1,000.00 $
UpValley Family Center Purpose FY 21-22 FY 22-23 FY 23-24 Total Comm. Enrichment Grant 5,000.00 $ 6,000.00 $ 6,000.00 $ 17,000.00 $ Juvenile Diversion Program 30,000.00 $ 30,000.00 $ 30,000.00 $ 90,000.00 $ Senior & Immigration Services 90,000.00 $ 100,000.00 $ 100,000.00 $ 290,000.00 $ CDBG Reimbursment 33,774.00 $ 33,774.00 $
Total 125,000.00 $ 136,000.00 $ 169,774.00 $ 430,774.00 $ Vine Ecology Purpose FY 21-22 FY 22-23 FY 23-24
Econ. Div. Grant 7,062.47 $ 7,062.47 $
Total 7,062.47 $ 7,062.47 $