City of Calistoga Fiscal Year 24-25 Budget
Police Department
Citizens Option for Public Safety (COPS) provides an estimated $100,000 of state grant funds for “front-line” law enforcement services and equipment. The COPS grant funds are used to address operational needs of the police department such as equipment, vehicles, and certain positions and programs such as the Juvenile Diversion Program, the CSO position, and a Dispatch position. There is no matching fund requirement for this grant.
The Gang Violence Suppression Grant administered by the Napa County DA’s Office provides $8,484. This money is used to fund programs that provide services for at risk youth. There is no matching funds requirement for this grant. These funds are also used to fund the Juvenile Diversion program.
Felgenhauer Trust is an endowment set up to enhance police services by purchasing nonbudgeted goods or services which otherwise burden City finances. The trust is managed by the Police Officer Association. This fiscal year the Trust funds were used to purchase patrol ballistic helmets, patrol firearms, and replacement briefing room chairs. The Trust also funds the Annual Felgenhauer $1,000 college scholarship grant for a Calistoga High School senior.
Napa Investigation Service Bureau (NSIB) is a county task force that is supported by the city by contributing approximately $64,058 towards the full-time administrative position that supports the task force. The City benefits by sharing in recovered asset forfeiture funds (9% of funds seized), access to the task force for training/presentations to the department & community, and investigative assistance. This fiscal year no asset forfeiture allocations were distributed.
Police Dispatch
The Police Dispatch provides dispatch services and all records bureau functions. Budgeted staffing consists of 1 Communications Manager, 4 full-time dispatchers and 3 part-time dispatchers. Dispatch services are extensive and include dispatching officers, answering 9-1-1 and business phone lines, monitoring all local agencies radio traffic, and access state, federal, and local databases for officers in the course of their investigations. Dispatchers also handle all front counter contacts, monitor alarms and security cameras in addition to providing records services. The Records Bureau services consist of maintaining files of police reports, citations, and other correspondence. The Records Bureau is the responsibility of the Communication Manager and is highly technical and closely regulated by state law concerning dissemination of crime reports, criminal offender information, and public access rights. These functions include but not limited to complying with the National and California Incident Based Reporting Systems (NIBRS/CIBRS), Domestic Violence and Hate Crime reporting to DOJ, response to Public Records Acts request, and other state mandated reporting.
CPD made a dispatch workstation available for the St. Helena Police dispatch as their police department moved. This request was for 1 to 3 years until a permanent solution for SHPD can be identified. SHPD has requested a proposal for a permanent contract agreement. 48 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
Police Department
MAJOR DEPARTMENT TASKS COMPLETED FISCAL YEAR 2023-24
Filled three of the four vacant officer positions.
Filled two of the three vacant part-time dispatcher positions. Re-classified Dispatch/Records Supervisor to Communication Manager position. Completed the upgrade of police radios to address state mandated radio encryption. Successfully applied for and awarded a second DOJ Tobacco Grant to fund 50% of an officer position.
Purchased and provided officer safety equipment; ballistic helmets, ballistic shields, and patrol handguns with enhanced sighting systems.
Implemented Guardian Performance tool to enhance and document employee performance tracking.
Selected and trained department Firearms and Defensive Tactics POST certified Instructors.
Completed Calistoga Unified School District Active Shooter Exercise.
MAJOR DEPARTMENTAL GOALS FOR FISCAL YEAR 2024-25
Fill remaining vacant officer position.
Fill remaining part-time dispatcher position.
Complete and implement contract dispatching agreement with St. Helena Police Department.
Implement a Bicycle Patrol Program.
Replace Admin Vehicle.
Continue to develop and implement department succession planning. Enhance officer safety (via training, equipment, technology, etc.). Patrol car video systems, Crisis Intervention Training, etc. Reduce crime, address community concerns/needs, and enhance community engagement via Community Orienting Policing Projects, social media technology, community watch programs, etc.).
Decrease Part-1 Crimes by 10%, increase criminal investigation clearance rates by 10%, and increase self-initiated activity by 10%.
Implement officer wellness program.
Utilize Grant Opportunities to purchase equipment needs & implement programs to meet Mission, Goals, & Objectives.
49 Item #8.1.
Fund # : 01 Prog #: 4116 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 113,294 $ 290,445 $ 383,828 $ 390,605 $ 349,794
Unfunded Liability $ 191,909
SALARIES AND BENEFITS
4301 POLICE SERVICES SALARIES $ 1,526,500 $ 1,548,111 $ 1,548,111 $ 1,785,315 4302 POLICE SERVICES OVERTIME PAY $ 306,973 $ 199,000 $ 199,000 $ 150,000 4303 POLICE SERVICES FICA/MEDICARE $ 137,592 $ 132,315 $ 132,315 $ 147,046 4308 POLICE SERVICES PART TIME WAGES $ 589 $ 67,000 $ 67,000 $ 62,000 4309 POLICE SERVICES SPECIAL PAY $ 119,542 $ 121,987 $ 121,987 $ 117,655 4310 POLICE SERVICES PERS $ 323,677 $ 227,513 $ 227,513 $ 243,217 4311 POLICE SERVICES MEDICAL/DENTAL $ 183,468 $ 215,141 $ 215,141 $ 243,906 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 $ 6,709 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 $ 87,122 Total Salary and Benefits $ 2,776,345 $ 2,696,011 $ 2,696,011 $ 3,164,683 TOTAL FY 24-25 BUDGET $ 3,066,790 $ 3,079,839 $ 3,086,616 $ 3,514,477 Description of Changes by Account & Summary
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
POLICE
Totals
50 Item #8.1.
Fund # : 01 Prog #: 4129 Prog Desc:
General Unaudited Amended Proposed Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 35,736 $ 44,533 $ 55,845 $ 58,183 $ 64,236
Unfunded Liability $ 77,058
SALARIES AND BENEFITS
4301 DISPATCH SALARIES $ 411,538 $ 430,139 $ 430,139 $ 477,448 4302 DISPATCH OVERTIME PAY $ 52,724 $ 57,000 $ 57,000 $ 57,000 4303 DISPATCH FICA/MEDICARE $ 40,840 $ 32,474 $ 32,474 $ 38,465 4308 DISPATCH PART TIME WAGES $ 50,062 $ 65,000 $ 65,000 $ 70,000 4309 DISPATCH SPECIAL PAY $ 34,024 $ 32,300 $ 32,300 $ 25,363 4310 DISPATCH PERS $ 129,967 $ 44,228 $ 44,228 $ 50,889 4311 DISPATCH MEDICAL/DENTAL $ 104,339 $ 99,704 $ 99,704 $ 150,270 4312 DISPATCH WORKER'S COMP $ - $ 22,200 $ 22,200 $ 22,200 4313 DISPATCH OTHER BENEFITS $ 1,657 $ 1,754 $ 1,754 $ 1,877 4314 DISPATCH SHARE SAVINGS $ 338 $ -
Total Salary and Benefits $ 825,488 $ 784,799 $ 784,799 $ 970,569 TOTAL FY 24-25 BUDGET $ 870,021 $ 840,644 $ 842,982 $ 1,034,805 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
POLICE DISPATCH
Description of Changes by Account & Summary
51 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
The Planning and Building Department provides a broad range of planning and building services to the community. The department’s primary function is to guide and regulate private development in accordance with state law and the city’s general plan, zoning code, building codes and other local land use policies and programs. Major tasks include conducting environmental review; administering housing programs; providing staff assistance to the planning commission, city council, Housing Advisory Committee and Green Committee; and enforcing the City’s planning and building codes. The department also provides long-range planning services (general plan updates) and participates in county-wide and regional planning efforts relating to land use, housing, transportation and climate action planning.
Current Planning / Development Review
The department administers and implements land use-related provisions of the city’s municipal code addressing zoning, environmental protection, growth management, property subdivision, building standards, flood protection and code enforcement. It also processes land use and building permit applications, responds to public inquiries about zoning and entitlement permits, coordinates interdepartmental review of development applications, and prepares reports on topical land use issues for planning commission and city council review.
Long Range Planning
The department prepares and amends documents that guide public and private development activities in Calistoga including the Calistoga General Plan. It also prepares and/or coordinates special planning studies such as CDBG funding and the development impact fee study and participates in county-wide technical and planning advisory committees.
Housing Programs
The department coordinates the city’s affordable and rehabilitation housing programs with local housing agencies and groups, including Calistoga Affordable Housing, the City of Napa Housing Authority and Napa Valley Fair Housing.
Code Enforcement
The Department enforces City regulations pertaining to land use, construction, and coordinates enforcement with other city departments.
Building Inspection and Plan Check Services
The department is responsible for the implementation of state and local building standards for the protection of public health and safety. The department reviews building plans and inspects all building-related activities within Calistoga to ensure compliance with adopted standards, including building and fire safety, energy Planning and Building Department
Planning and Building Services
52 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
efficiency and disabled accessibility. Department staff provide public assistance to facilitate building permit submittals and provide an understanding of the building permit review process. The department coordinates permitting activities with other city departments and outside agencies.
MAJOR DEPARTMENT TASKS COMPLETED FISCAL YEAR 2023-24
- Housing Element adopted by the City Council on 8.1.2023. - Housing Element certified by HCD on 10.6.2023.
- Reviewing building permits and enforcing the Mitigation Monitoring and Reporting Program (MMRP) for the Calistoga Hills resort.
- Administered and closed-out numerous CDBG grants to fund low-income residential rehabilitation loans, renovation of the Brannan Center (Green Church), family services, etc.
- Performed inspections and issued building permits on new housing projects such as Lincoln Ave Apartments and Silverado Terrace.
- Reviewed plans and issued building permits for the Resiliency Center. - Reviewed the Food Truck ordinance and made locational modifications. - Updated ADU ordinance for consistency with State law and the municipal code. - Updated the Design Review ordinance incorporating Objective Design Standards.
MAJOR DEPARTMENTAL GOALS FOR FISCAL YEAR 2024-25 • Continue reviewing building permits and enforcing the MMRP for the Calistoga Hills project. • Continue to customize report preparation to maximize the capacity of Citzenserve. • Continue to facilitate the development of housing affordable to the local workforce through implementation of the housing element action items and municipal code amendments. • Update the development impact fee study. • Adopt an updated building permit fee schedule. • Provide on-going energy and green building education for homeowners and local contractors. • Coordinate with the Napa County Regional Climate Action Plan and formulate recommendations for City Council on local implementation policy. • Continue to partner with NapaSonomaADU.com to provide ADU development services to the community.
Planning and Building Department
Planning and Building Services
53 Item #8.1.
Fund # : 01 Prog #: 4109 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 500
4410 ADVERTISING $ - $ 800 $ 800 $ 800
4443 COMMISSION STIPENDS $ 3,150 $ 3,150 $ 3,150 $ 6,000 $ 4,581 $ 5,630 $ 5,630 $ 8,980 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
PLANNING COMMISSION
Description of Changes by Account & Summary
54 Item #8.1.
Fund # : 01 Prog #: 4115 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 19,452 $ 20,425 $ 22,468 $ 31,219 4670 MAYOR ALEXANDER $ 314
4822 EQUIPMENT $ 19,452 $ 13,000 $ 13,000 $ 22,466
$ 122,725 $ 188,800 $ 191,824 $ 402,535
Unfunded Liabilty $ 14,529
Salaries and Benefits
4301 PLANNING SALARIES $ 200,181 $ 438,292 $ 438,292 $ 335,564 4302 PLANNING OVERTIME PAY $ 271 $ 1,200 $ 1,200
4303 PLANNING FICA/MEDICARE $ 14,503 $ 34,080 $ 34,080 $ 25,969 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 $ 28,967
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 $ 294,966 $ 595,633 $ 595,633 $ 470,330 TOTAL FY 24-25 BUDGET $ 417,692 $ 784,433 $ 787,457 $ 872,865 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
PLANNING
Description of Changes by Account & Summary
55 Item #8.1.
Fund # : 01 Prog #: 4125 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 14,161 $ 14,869 $ 16,356 $ 22,725 $ - $ - $ - $ -
$ 319,091 $ 321,719 $ 323,206 $ 327,475
Unfunded Liability $ 12,371
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 $ - $ - $ 14,730
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 $ 195,485 $ 11,600 $ 11,600 $ 256,525 TOTAL FY 24-25 BUDGET $ 514,576 $ 333,319 $ 334,806 $ 584,000 City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
BUILDING
Totals
Description of Changes by Account & Summary
56 Item #8.1.
Fund # : 01 Prog #: 4176 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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
(Subtotal each Detail Account)
Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
ECONOMIC DEVELOPMENT PLAN
Description of Changes by Account & Summary
57 Item #8.1.
Fund # : 01 Prog #: 4670 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
PLANNING & BUILDING - HOUSING ELEMENT
Description of Changes by Account & Summary
58 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
The Mission of the Public Works Department is to provide the necessary infrastructure to maintain the quality of life expected by residents and visitors and improve the economic viability of the community. The Department is responsible for maintaining the streets, water treatment, water distribution, wastewater collection, wastewater treatment, recycled water, storm drains, parks, City-owned streetlights, buildings, and Pioneer Cemetery. The Department also serves as the coordination role for solid waste collection and public transit services. The Department provides Engineering services for capital improvement projects, entitlement approval, development plan review, water resources allocations and flood control.
Public Works Administration
Public Works Administration consists of the Director of Public Works/City Engineer, one-and-a-half Administrative Services Technicians, a Senior Civil Engineer, Associate Civil Engineer, a Maintenance Superintendent, and a Utility Systems Superintendent. This division is responsible for overall administration of all aspects of the Department including permitting, customer service, payment of invoices, budget administration, and program management.
Primary activities include fulfillment of Council goals, responding to service requests and citizen inquiries, development, and management of capital improvement projects, pursuing and administering grants, reviewing plans for private developments, administering the backflow prevention program, water conservation and public education, and issuing permits for encroachments, oversize transportation, and tree work. The goal of Public Works Administration is to provide technical and administrative support needed by the Divisions within Public Works and other city departments.
Streets
The Street Division maintains 31 lane miles of streets, three city street vehicle bridges, four bridges that serve the vine trail and recycle ponds, two traffic signals, signs, and striping in the public street right-of-way. The Street Division, with assistance from the Utility Division, maintains, manages, and oversees the operation and permit compliance for the storm drain system.
The 2022 Pavement Management Program rated the City streets with an overall Pavement Condition Index (PCI) of 60 out of 100, putting City streets in “Fair” category. Typical funding levels of around $1 million per year over five years, a total projected investment of $5 million, anticipates a PCI increase of about seven points, to 67 by 2026. The city council has dedicated almost double this amount the last two years contributing about $4-million dollars, and as a result the community should see a higher PCI index in 2026.
Public Works
Administration, Streets, Parks, and Buildings
59 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
The goal of the streets program is to maintain the City’s streets, sidewalks and bridges in a manner that protects public safety within budgetary allocations.
Services include street sweeping, street sign maintenance and replacement, striping, maintenance of City owned streetlights, pothole repair, sidewalk repair, ramp replacements, drainage ditch clearing, traffic signal maintenance, catch basin cleaning, weed abatement and downtown sidewalk cleaning. Code enforcement of street encroachments, storm drainage discharge, and sidewalk repairs are also included in this program. Asphalt overlays, seal coats and other capital pavement treatments are identified as Capital Improvement Projects elsewhere in the budget.
Parks
The goal of the parks program is to continue to maintain and improve the city parks, bike lanes and City-owned landscape to provide safe and pleasant places to play and work in the city. The Parks Division maintains the seven City parks (Logvy, Pioneer, Fireman’s, Heather Oaks, Tedeschi, Avila, and Chesterman), bike paths and three pedestrian/bicycle bridges, public restrooms, public parking lots, and trash receptacles. This Division implements City beautification projects, installs memorial benches, and maintains landscaping at all City-owned buildings.
Public Works also provides general maintenance of the pool facility that includes repairs to plumbing, abatement of vandalism, furnishings, pest management, and landscaping. Since April 2012, the city has contracted pool service to Diamond Quality Pools to maintain the water quality at the pool facility, including pumps, chemicals, filters, boilers, and dosing equipment.
Building Maintenance
The goal of the Building Maintenance program is to provide a safe and pleasant environment for employees and the public utilizing our facilities and includes vehicle fleet maintenance. Building Maintenance provides maintenance for 11 city owned buildings plus three independent public bathroom structures, with a total of approximately 50,000 square feet of structures. This includes City Hall, Sharpsteen Museum, Community Center, Police and Fire Stations, Public Works, Water and Wastewater buildings, Logvy Community Pool building, the Monhoff Recreation Center, and the recreational modular building. Janitorial services for the Police Department, City Hall, the Community Pool, and the Community Center are contracted out, while the remaining buildings and public restrooms in the parks are cleaned by staff. Fleet maintenance is provided through contracted services.
Public Works
Streets (cont.), Parks, and Building Maintenance
60 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
Major Streets/Parks/Buildings Tasks Completed in FY 2023-24 Repaved Silverado Trail – City limit to Rosedale and Five-Way Repaved Cedar Street from Lincoln Ave to Spring Street Road Sealing – Sealed 50 roads in Calistoga
Removed and converted Parklets on Lincoln back to on-street parking Vegetation Management at Mt Washington
Community Center Residing
Museum Concrete replacement
Maxfield Pathway maintenance repairs to retaining wall and pavement City Hall improvements – new roof and auto transfer switch Replaced Tennis Court lighting with LED
Sound wall at Fire Station
Replaced main heater at Community Pool
Remodeled City Hall office space renovation
Reconstructed the pathway at Heather Oaks Park
Pilot project: purchased 3-stream public bins (trash, recycling, and compost)
Master Services Agreement – Overlay Project Design
Revised Design, Resubmitted Brannan Flashing Beacon to Caltrans Started Preliminary South Oak Bridge Design, CEQA & Grant applications Public Works
Major Tasks Completed
61 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
Major Streets/Parks/Buildings Goals for FY 2024-25
Bid and Repave Grant Street and Install new multi-use pathway Continued tree and concrete work at the Pioneer Cemetery Logvy Park improvement: Bid and Construct bocce, picnic/BBQ facility Master Services Agreement
Bridge at South Oak Street
Building improvements
Park improvements
Pool improvements
Speed Cushions
Replace Corp Yard generator
Vine Trail Calistoga to St Helena completion
Caltrans encroachment permit, bid, construct Brannan flashing beacon Car Charging: continue to respond to MTC grant RFI’s
Sidewalks/Ramps
A City Council Objective or Priority Project
Public Works
Major Tasks Goals
62 Item #8.1.
Fund # : 01 Prog #: 4121 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $6,596 $6,926 $7,618 10,587 $ 4650 TRAINING/TRAVEL - MGMT TO 4405 PER NS $ 2,000
4821 MISC FIELD EQUIPMENT $ 6,300
$ 74,318 $ 77,718 $ 76,410 $ 122,792
Unfunded Liability $ 15,274
Salaries and Benefits
4301 PUBLIC WORK ADM SALARIES $ 120,846 $ 278,935 $ 278,935 $ 137,383 4302 PUBLIC WORK ADM OVERTIME PAY $ 118 $ 1,000 $ 1,000 4303 PUBLIC WORK ADM FICA/MEDICARE $ 8,191 $ 28,299 $ 28,299 $ 10,807 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 $ 13,301 4311 PUBLIC WORK ADM MEDICAL/DENTAL $ 16,401 $ 61,702 $ 61,702 $ 24,960 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 $ 475 4314 PUBLIC WORK ADM SHARE SAVINGS $ 1,260 $ 2,400 $ 2,400 $ 1,560 Total Salary and Benefits $ 271,800 $ 416,449 $ 416,449 $ 305,339 TOTAL FY 24-25 BUDGET $ 346,117 $ 494,167 $ 492,859 $ 428,131 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
PUBLIC WORKS ADMINISTRATION
Description of Changes by Account & Summary
63 Item #8.1.
Fund # : 01 Prog #: 4122 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ -
4426 WEED/PEST CONTROL REMOVE - MOVED TO 4402 $ 2,356 $ - $ - $ - 4432 LEASE PAYMENTS - Enterprise Vehicles $ 21,928 $ 24,672 $ 24,672 $ 38,672 4510 EQUIPMENT FUND $ 16,830 $ 17,672 $ 19,439 $ 27,011 4820 VEHICLES & R.S. $ - $ 20,000 $ 20,000 $ 26,700
4821 MISC FIELD EQUIPMENT $ - $ 4,315 $ 4,315 $ -
$ 139,609 $ 236,809 $ 238,576 $ 287,697
Unfunded Liability $ 41,606
Salaries and Benefits
4301 STREETS MAINT SALARIES $ 281,835 $ 245,211 $ 245,211 $ 340,286 4302 STREETS MAINT OVERTIME PAY $ 22,530 $ 14,000 $ 14,000 4303 STREETS MAINT FICA/MEDICARE $ 23,917 $ 14,247 $ 14,247 $ 26,767 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 $ 32,945 4311 STREETS MAINT MEDICAL/DENTAL $ 63,957 $ 57,559 $ 57,559 $ 61,824 4312 STREETS MAINT WORKER'S COMP $ - $ 11,000 $ 11,000
4313 STREETS MAINT OTHER BENEFITS $ 1,061 $ 702 $ 702 $ 1,176 4314 STREETS MAINT SHARE SAVINGS $ 1,740 $ - $ - $ 3,864 Total Salary and Benefits $ 482,880 $ 366,582 $ 366,582 $ 514,214 TOTAL FY 24-25 BUDGET $ 622,489 $ 603,391 $ 605,158 $ 801,911 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
STREETS MAINTENANCE
Description of Changes by Account & Summary
64 Item #8.1.
Fund # : 01 Prog #: 4123 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 9,568 $ 10,046 $ 11,051 $ 15,359
$ 88,648 $ 154,791 $ 154,748 $ 166,519
Unfunded Liability $ 18,278
Salaries and Benefits
4301 PARKS MAINT SALARIES $ 124,932 $ 116,719 $ 116,719 $ 169,086 4302 PARKS MAINT OVERTIME $ 4,674 $ 5,500 $ 5,500 $ 5,500 4303 PARKS MAINT FICA/MEDICARE $ 9,746 $ 8,929 $ 8,929 $ 13,300 4309 PARKS MAINT SPECIAL PAY $ 5,891 $ 1,993 $ 1,993 $ 2,855 4310 PARKS MAINT PERS $ 30,827 $ 8,964 $ 8,964 $ 16,370 4311 PARKS MAINT MEDICAL/DENTAL $ 32,978 $ 37,459 $ 37,459 $ 30,720 4312 PARKS MAINT WORKER'S COMP $ - $ 6,200 $ 6,200 $ 6,200 4313 PARKS MAINT OTHER BENEFITS $ 446 $ 499 $ 499 $ 584 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 $ 264,814 TOTAL FY 24-25 BUDGET $ 298,984 $ 341,054 $ 341,011 $ 431,333 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
PARKS MAINTENANCE
Description of Changes by Account & Summary
65 Item #8.1.
Fund # : 01 Prog #: 4124 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 1,760 $ 1,848 $ 2,033 $ 2,826
$ 9,799 $ 13,348 $ 13,533 $ 18,976
Unfunded Liability $ 6,502
4301 MAINT SHOP SALARIES $ 26,790 $ 2,877 $ 2,877 $ 5,284 4302 MAINT SHOP OVERTIME $ 288 $ 500 $ 500 $ 500
4303 MAINT SHOP FICA/MEDICARE $ 1,818 $ 220 $ 220 $ 416 4309 MAINT SHOP SPECIAL PAY $ 1,026 $ 42 $ 42 $ 89
4310 MAINT SHOP PERS $ 10,966 $ 221 $ 221 $ 512
4311 MAINT SHOP MEDICAL/DENTAL $ 5,400 $ 816 $ 816 $ 960 4312 MAINT SHOP WORKER'S COMP $ - $ 1,200 $ 1,200 $ 1,200 4313 MAINT SHOP OTHER BENEFITS $ 84 $ 13 $ 13 $ 18
4314 MAINT SHOP SHARE SAVINGS $ - $ - $ - $ 60
Total Salary and Benefits $ 46,372 $ 5,889 $ 5,889 $ 15,540 TOTAL FY 24-25 BUDGET $ 56,171 $ 19,237 $ 19,422 $ 34,516 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
MAINTENANCE SHOP
Description of Changes by Account & Summary
66 Item #8.1.
Fund # : 01 Prog #: 4126 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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
$ -
$ -
$ 194,481 $ 258,407 $ 247,194 $ 276,358
Unfunded Liability $ 2,633
Salaries and Benefits
4301 POOL MAINT SALARIES $ 22,148 $ 23,483 $ 23,483 $ 34,874 4302 POOL MAINT OVERTIME $ 328 $ 1,000 $ 1,000 $ 1,000
4303 POOL MAINT FICA/MEDICARE $ 1,739 $ 1,414 $ 1,414 $ 2,743 4309 POOL MAINT SPECIAL PAY $ 771 $ 286 $ 286 $ 589
4310 POOL MAINT PERS $ 4,441 $ 1,420 $ 1,420 $ 3,376
4311 POOL MAINT MEDICAL/DENTAL $ 6,891 $ 6,060 $ 6,060 $ 6,336 4312 POOL MAINT WORKER'S COMP $ - $ 800 $ 800 $ 800
4313 POOL MAINT OTHER BENEFITS $ 86 $ 80 $ 80 $ 121
4314 POOL MAINT SHARE SAVINGS $ - $ - $ - $ 396
Total Salary and Benefits $ 36,403 $ 34,543 $ 34,543 $ 52,868 TOTAL FY 24-25 BUDGET $ 230,884 $ 292,950 $ 281,737 $ 329,226 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
POOL FACILITY MAINTENANCE
Description of Changes by Account & Summary
67 Item #8.1.
Fund # : 01 Prog #: 4127 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 25,359 $ 33,481 $ 33,481 $ 50,000
4510 EQUIPMENT FUND $ 12,655 $ 13,288 $ 14,617 $ 20,308 $ 240,741 $ 269,190 $ 269,369 $ 314,579
Unfunded Liability $ 18,303
Salaries and Benefits
4301 BUILD MAINT SALARIES $ 119,750 $ 135,545 $ 135,545 $ 205,017 4302 BUILD MAINT OVERTIME $ 10,725 $ 6,000 $ 6,000 $ 6,000 4303 BUILD MAINT FICA/MEDICARE $ 10,019 $ 10,369 $ 10,369 $ 16,127 4309 BUILD MAINT SPECIAL PAY $ 7,594 $ 1,994 $ 1,994 $ 3,462 4310 BUILD MAINT PERS $ 30,870 $ 10,410 $ 10,410 $ 19,849 4311 BUILD MAINT MEDICAL/DENTAL $ 28,979 $ 29,837 $ 29,837 $ 37,248 4312 BUILD MAINT WORKER'S COMP $ - $ 6,200 $ 6,200 $ 6,200 4313 BUILD MAINT OTHER BENEFITS $ 476 $ 593 $ 593 $ 709 4314 BUILD MAINT SHARE SAVINGS $ 2,328
Total Salary and Benefits $ 208,413 $ 200,948 $ 200,948 $ 315,242 TOTAL FY 24-25 BUDGET $ 449,154 $ 470,138 $ 470,317 $ 629,821 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
BUILDING MAINTENANCE
Description of Changes by Account & Summary
68 Item #8.1.
Fund # : 01 Prog #: 4405 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4402 CONTRACT SERVICES $ 18,000 $ 18,000 $ 18,000 $ 18,000 $ 18,000 $ 18,000 $ 18,000 $ 18,000 Totals
City of Calistoga
FY 24-25 Budget Development
Account Detail Budget Worksheet
PUBLIC WORKS - TRANSIT - SHUTTLE
Description of Changes by Account & Summary
69 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
The Parks and Recreation Department is responsible for management and operation of the City's fitness and recreation programs, adult and senior community classes, special event permitting, City sponsored special events, facility rentals and the Aquatics programs.
Fitness and Recreation Programs
Plans, maintains, and provides recreation programming for City residents of all ages. This includes youth and adult sports leagues and workshops, adult fitness, senior fitness, summer camps, educational and leisure courses, and community service projects for teens.
Adult and Senior Community Classes
Designs, implements, and supervises adult and senior classes geared to enhancing the lives of Calistoga residents.
Special Event Permitting
Processes and coordinates special event applications for special event permits for the City. This includes filming, parades, street closures, facility rentals, park rentals, farmers market and other special events within city limits.
Special Events - City Sponsored
Plans, schedules, and carries out city-wide events in addition to providing support to other special events within city limits. City sponsored events include: City wide yard sale, safety day, movie nights, and the holiday dinner.
Aquatics Programs
Plans, programs, maintains, and provides aquatic programs at the Calistoga Community Pool. Programming includes lifeguard and swim instructor training, swim lessons, swim instruction to elementary school, recreation swimming, lifeguard training, junior lifeguard camps, lap swimming and water aerobics. The aquatics program includes a staff team of 40-50 seasonal employees. Aquatics programs are free to Calistoga residents.
Parks and Recreation Department
Programs
70 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
MAJOR DEPARTMENT TASKS COMPLETED FISCAL YEAR 2023-24
Continued to increase programing while maintaining low operational costs in all areas to enhance the community services for Calistoga residents Continue to partner with Calistoga Fit to offer a full schedule of adult fitness programs.
Processed permits for special events taking place in the City of Calistoga, ensuring that all city fees were recovered.
Continued to promote the Calistoga Community Pool usage and accessibility for all within available resources.
Offer training and certification for Calistoga youth to become certified lifeguards. Certified 10 students in 2023.
Coordinated with Cal Fire to provide access for in water training for the Boggs Mountain Helitack Crew.
Continued to build adult excursion program for senior outings to cultural activities..
MAJOR DEPARTMENTAL GOALS FOR FISCAL YEAR 2024-25
1. Continue to increase programming offerings to Calistoga residents.
2. Continue the success of the Calistoga Community Swimming Pool with sufficient staffing, excellent customer service, and a variety of programming for all demographics.
3. Support the fairgrounds revitalization director to assist in rentals of the property where available.
4. Continue the Logvy Park Project to completion.
Parks and Recreation Department
Programs
71 Item #8.1.
Fund # : 01 Prog #: 4152 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 49,650 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 $ 11,433 $ 12,005 $ 13,206 $ 18,347 $ 72,289 $ 110,805 $ 113,368 $ 130,197
Unfunded Liability $ 5,495
Salaries and Benefits
4301 RECREATION SALARIES 79,534 317,508 317,508 619,638 4302 RECREATION OVERTIME PAY 543 2,500 2,500
4303 RECREATION FICA/MEDICARE 6,664 47,999
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 7,800
4310 RECREATION PERS 9,269 24,385 24,385 53,176
4311 RECREATION MEDICAL/DENTAL 6,567 34,972 34,972 91,742 4312 RECREATION WORKER'S COMP 19,644 6,400 6,400 22,000 4313 RECREATION OTHER BENEFITS 262 1,070 1,070 1,847
4314 RECREATION SHARE SAVINGS 525 -
Total Salary and Benefits $ 134,634 $ 424,492 $ 424,492 $ 849,697 TOTAL FY 24-25 BUDGET $ 206,923 $ 535,297 $ 537,860 $ 979,894 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
RECREATION PROGRAMS
Description of Changes by Account & Summary
72 Item #8.1.
Fund # : 01 Prog #: 4153 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ - $ - $ -
$ 24,256 $ 30,600 $ 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 $ -
Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
RECREATION - EDUCATION/RECREATION COURSES
Description of Changes by Account & Summary
73 Item #8.1.
Fund # : 01 Prog #: 4154 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 33,200 4410 ADVERTISING $ - $ 1,200 $ 1,200 $ 1,200
4432 LEASE PAYMENTS $ 3,600
$ 9,444 $ 43,200 $ 43,200 $ 36,400
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 $ 36,400 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
RECREATION - SENIOR ACTIVITIES
Description of Changes by Account & Summary
74 Item #8.1.
Fund # : 01 Prog #: 4155 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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
$ 3,806 $ 12,800 $ 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 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
RECREATION - COMMUNITY ACTIVITIES
Description of Changes by Account & Summary
75 Item #8.1.
Fund # : 01 Prog #: 4156 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 41,235 $ 52,900 $ 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 City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
RECREATION - AQUATIC SERVICES
Totals
Description of Changes by Account & Summary
76 Item #8.1.
Fund # : 01 Prog #: 4173 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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
Unfunded Liability $ 621.64
Salaries and Benefits
4301 SHARP MUSM SALARIES $ 6,573 $ 6,573 $ 6,573 $ 6,341 4302 SHARP MUSM OVERTIME PAY $ 180 $ 180 $ 180
4303 SHARP MUSM FICA/MEDICARE $ 503 $ 503 $ 503 $ 499
4309 SHARP MUSM SPECIAL PAY $ 100 $ 100 $ 100 $ 107
4310 SHARP MUSM PERS $ 505 $ 505 $ 505 $ 614
4311 SHARP MUSM MEDICAL/DENTAL $ 2,028 $ 2,028 $ 2,028 $ 1,152 4312 SHARP MUSM WORKER'S COMP $ 180 $ 180 $ 180
4313 SHARP MUSM OTHER BENEFITS $ 29 $ 29 $ 29 $ 22
4314 SHARP MUSM SHARE SAVINGS $ 72
Total Salary and Benefits $ 10,098 $ 10,098 $ 10,098 $ 9,428 TOTAL FY 24-25 BUDGET $ 22,748 $ 22,748 $ 26,443 $ 30,028 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
SHARPSTEEN MUSEUM
Description of Changes by Account & Summary
77 Item #8.1.
Fund # : 01 Prog #: 4174 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
RECREATION - LIBRARY SERVICES
Description of Changes by Account & Summary
78 Item #8.1.
Fund # : XX Prog #: XXXX Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES $ -
4402 CONTRACT SERVICES $ 450,000
4405 TRAINING/MEETINGS $ -
4410 ADVERTISING` $ -
4415 MAILING/COPYING $ -
4430 DUES AND SUBSCRIPTIONS $ -
4503 WATER/SEWER $ -
4510 EQUIPMENT REPLACEMENT FUND $ -
ACTICIPATED REVENUES $ (100,000)
$ - $ - $ - $ 350,000
Salaries and Benefits
4301 FAIRGROUNDS SALARIES $ 231,620
4302 FAIRGROUNDS OVERTIME PAY
4303 FAIRGROUNDS FICA/MEDICARE $ 18,132
4308 FAIRGROUNDS PART TIME WAGES $ -
4309 FAIRGROUNDS SPECIAL PAY
4310 FAIRGROUNDS PERS $ 23,394
4311 FAIRGROUNDS MEDICAL/DENTAL $ 15,269
4312 FAIRGROUNDS WORKER'S COMP $ 4,000
4313 FAIRGROUNDS OTHER BENEFITS $ 6,117
4316 FAIRGROUNDS EMPLOR PAD 401 (A) $ -
Total Salary and Benefits $ - $ - $ - $ 298,531
TOTAL FY 24-25 BUDGET $ - $ - $ - $ 648,531
Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
FAIRGROUNDS
Description of Changes by Account & Summary
79 Item #8.1.
FUND #: 01
Revenue Description
Unaudited
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 $ $ 480,000
TRANSFER IN - OTHER CAPITAL FUNDS $ 341,600 $ 1,367,109 $ 2,116,100 $ 1,775,000 GENERAL FUND CIP PROGRAM FUNDS $ 743,000
Total Revenue ---------> $ 341,600 $ 1,367,109 $ 3,379,100 $ 2,998,000 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
5200 4915 PIONEER $ 40,000 $ 40,000 $ 40,000 $ 25,000
5402 4915 PAVEMENT MAINT. $ 917,001 $ 2,950,000 $ 2,950,000 $ 1,775,000 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 $ 322,000 $ 242,000 -$
5530 4915 SIDEWALK IMPROVEMENT $ 110,000 -$ -$ $ 50,000 5565 4915 OAT HILL MINE T $ 110,000 $ 110,000 -$ -$
5569 4915 LOGVY PARK IMPROVEMENTS $ 435,000 $ 420,000 -$ $ 626,000 5570 4905 PARKLETS $ 100,000 $ 18,000 -$ -$
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 $ $ 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 -$ -$ -$
5645 4915 MASTER SERV AG $ 100,000 $ 50,000 $ 50,000 $ 100,000 5646 4915 BACKSTOP POLICE $ 100,000 $ 100,000 $ 100,000 -$ 5647 4915 VEGETATION MGMT $ 160,000 $ 20,000 $ 20,000 -$ 5651 4915 CITY HALL MODULAR -$ 300,000 $ $ 300,000 -$
5652 4915 FACILITY IMPROVEMENTS- CITY HALL -$ $ 80,000 $ 80,000 -$ 5653 4915 FACILITY IMPROVEMENTS- COMM CENTER -$ 185,000 $ $ 185,000 -$ 5654 4915 GATEWAY PROJECT -$ $ 10,000 $ 10,000 -$
5655 4915 REPLACE LIGHTS AT TENNIS COURTS -$ $ 12,000 $ 12,000 -$ 5656 4915 REPLACE MAIN POOL HEATHER -$ $ 32,375 $ 32,375 -$ 5657 4915 REPLACE RETAINING WALL- MAXFIELD PATH -$ $ 40,000 $ 40,000 -$ 5658 4915 SPEED CUSHION STUDY -$ $ 65,000 $ 65,000 $ 15,000 5659 4915 SOUND WALL FOR FIRE DEPT -$ $ 50,000 $ 50,000 -$ 5663 4915 CARPORT COVER AT COPR YARD 1/3 -$ $ 75,000 $ 75,000 -$ 5667 4905 COMPOST BINS -$ $ 50,000 $ 50,000 -$
5668 4905 SOUTH OAK BRIDGE -$ 150,000 $ -$ $ 15,000
NEW IMPROVEMENTS TO BUILDINGS -$ -$ -$ $ 120,000
NEW IMPROVEMENTS TO PARKS -$ -$ -$ $ 42,000
NEW IMPROVEMENTS TO POOL -$ -$ -$ $ 15,000
NEW BRANNAN STREET SIDEWALKS -$ -$ -$ $ 150,000
NEW REPLACE CORP YARD GENERATOR -$ -$ -$ $ 65,000
Total Expenses ---------> $ 2,860,763 $ 5,963,137 $ 4,581,375 $ 2,998,000
GENERAL CAPITAL IMPROVEMENT PROGRAM FUND
80 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
Water Distribution
The goal of the water distribution division is to maintain the City’s water system in compliance with Calistoga’s drinking water permit, issued by the State Water Board’s Division of Drinking Water. Staff continuously monitors, samples and tests (e.g., daily/weekly/quarterly) the drinking water quality in the supply and distribution system to ensure that high quality drinking water, compliant with Water Board standards, is delivered to Calistoga water customers.
The Water Distribution Division maintains 40 ½ miles of water mains, 752 valves and 184 fire hydrants. The Division responds to water leaks and after-hours service calls, reads over 1,800 water meters every month for billing purposes, flushes, inspects, and tests the system for water quality and pressure parameters. The Division proactively maintains valves, meters, and hydrants to help prevent unexpected interruptions in the water distribution system, to ensure the availability of water for fire suppression, and to maintain minimum service pressures in the system. Staff participates in on-going education for certification in water distribution through the State Water Board’s Division of Drinking Water.
Water Treatment
The goal of the water treatment division is to provide continuous, safe, potable water to the City’s residents, businesses, and visitors from both the Kimball Reservoir and Napa (State Water Project) supplies.
The Napa (State Water Project) supply serves 70% to 80% of Calistoga’s drinking water demands annually. The water is delivered to Calistoga already treated by the City of Napa. Calistoga owns an 11-mile-long transmission main, which is often referred to as the North Bay Aqueduct (NBA) water main. Along the NBA line there are two city-owned water booster pump stations that deliver NBA water to the City’s distribution system.
Kimball Water Treatment Plant supply serves 20% to 30% of Calistoga’s drinking water demands annually. The system consists of a 267 acre-feet (AF) Dam/Reservoir, a treatment plant, and four tanks: Mt. Washington, Feige Canyon, High Street, and Kimball clearwell. The Kimball Water Treatment Plant can treat up to 360,000 gallons per day.
Water Operations
In March 2022, the City Council contracted with Raftelis to complete a five-year water rate study to ensure that the water enterprise revenue is sufficient for capital improvements, increased operational costs, and to meet debt reserves.
After a public comment period, and proposition 218 process, new rates were Enterprise Funds
Water
81 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
adopted by City Council on December 5, 2023, and were implemented on March 1, 2024, with additional planned annual rate adjustments between 2025 and 2028.
Water Capital
City staff continues to pursue two Hazard Mitigation Grant Program (HMGP) applications for Kimball New Intake/Drain Valve, and Kimball Dam Raise Improvement projects totaling $4.4M.
Projects planned this fiscal year include completing the generator/plc/SCADA project at the WTP, and Pope Street Pump Station, continue water plant improvements, RFP for GAC filtering at Kimball WTP, install additional auto read meters, RFP water main replacement with grant applications, and continue to respond to grant RFI’s for HMGP.
Major Department Tasks Completed Fiscal Year 23-24
Completed the 60% design phase of the Dunaweal pump station relocation project
Replaced water main on Cedar Street from Spring to Lincoln Installed approximately 80 new water meters
Continued to respond to Kimball Intake/Drain valve grant RFI’s. Completed water rate study and implemented new rates. Continued to respond to Kimball Dam raise grant RFI’s. Continued design of Lincoln Ave water main replacement bridge to Washington
Completed 10-year water main replacement figures for RFP Received additional grant funding for Generator/PLC project over $300k New PLC’s and SCADA installed at the Kimball WTP
New Tow behind generator received for running Pope Street Pump Station Enterprise Funds
Water
82 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
Major Departmental Goals for Fiscal Year 24-25
Complete installation of new Generator/Auto transfer switch at the WTP Continue TTHM/HAA5 reduction measures to reduce DBPs
Continue WTP repairs (mixer, tank inspections/cleaning, pumps, flow meter)
Install additional auto read water meters.
Water main replacement – Brannan Street loop
Complete Pope Street PLC and electric panel upgrade
Master Services Agreement to design GAC and watermain replacement Pay Caltrans for raising Iron on Hwy 29 repaving project. Complete RFI responses on grants (Intake, Dam)
If grant authorized, begin construction of Kimball new intake/drain valve If grant authorized, begin Phase II of Conn Creek waterline.
Enterprise Funds
Water
83 Item #8.1.
FUND #: 02
Revenue Description
Unaudited
Revenues
FY 22-23
Amended
Budget
FY 23-24
Working
Budget
FY 23-24
Proposed
Budget
FY 24-25
3221 DELINQUENT PENALTIES & CHARGES $ 35 $ 100 $ 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 GRANT REVENUES $ 119,559
Total Revenue Annually $ 4,366,495 $ 4,276,018 $ 4,600,607 $ 4,938,157
WATER FUND
84 Item #8.1.
Fund # : 02 Prog #: 4131 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 46,338 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
TRANSFER OUT - TO CIP $ 287,000
$ 119,353 $ 256,580 $ 267,980 $ 629,179
Unfunded Liability $ 45,777
Salaries and Benefits
4301 WATER DIST SALARIES $ 270,996 $ 234,920 $ 234,920 $ 243,062 4302 WATER DIST OVERTIME PAY $ 26,444 $ 17,000 $ 17,000 4303 WATER DIST FICA/MEDICARE $ 23,506 $ 17,971 $ 17,971 $ 19,119 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 $ 23,532 4311 WATER DIST MEDICAL/DENTAL $ 56,026 $ 64,812 $ 64,812 $ 44,160 4312 WATER DIST WORKER'S COMP $ - $ 12,000 $ 12,000 $ 12,000 4313 WATER DIST OTHER BENEFITS $ 1,588 $ 830 $ 830 $ 840 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 $ 395,355 Depreciation $ 359,642 $ 345,000 $ 345,000 $ 345,000
TOTAL FY 24-25 BUDGET $ 955,866 $ 978,330 $ 989,730 $ 1,369,534 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
WATER DISTRIBUTION
Description of Changes by Account & Summary
85 Item #8.1.
Fund # : 02 Prog #: 4132 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 122,243 4820 VEHICLES - R&S -$ $ 24,000 $ 24,000 $ 26,000
4823 COMPUTER EQUIP -$ $ 11,500 $ 11,500 $ -
WATER DEBT SERVICE $ 434,140 $ 304,481 $ 431,116 $ 431,766 WATER DEBT GENERAL FUND $ 434,140 $ 304,481 $ 431,116 $ 100,000 TRANSFER OUT - TO CIP $ -
Totals 3,096,371 $ $ 3,663,039 $ 3,822,609 $ 3,424,483
.
Unfunded Liability $ 46,367
Salaries and Benefits
4301 WATER TREAT SALARIES $ 305,496 $ 358,269 $ 358,269 $ 221,926 4302 WATER TREAT OVERTIME PAY $ 22,760 $ 20,000 $ 20,000 4303 WATER TREAT FICA/MEDICARE $ 26,433 $ 27,408 $ 27,408 $ 17,457 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 $ 21,486 4311 WATER TREAT MEDICAL/DENTAL $ 54,157 $ 57,852 $ 57,852 $ 40,320 4312 WATER TREAT WORKER'S COMP $ - $ 15,500 $ 15,500 $ 15,500 4313 WATER TREAT OTHER BENEFITS $ 1,687 $ 1,206 $ 1,206 $ 767 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 $ 370,090 Depreciation Depreciation $ 310,652 $ 295,000 $ 295,000 $ 295,000 TOTAL FY 24-25 BUDGET $ 3,923,889 $ 4,478,939 $ 4,638,509 $ 4,089,573 Description of Changes by Account & Summary
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
WATER TREATMENT
86 Item #8.1.
Fund # : 02 Prog #: 4135 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 22-23 FY 23-24 FY 23-24 FY 24-25
4401 MATERIALS/SUPPLIES $ 14,564 $ 2,000 $ 2,000 $ 1,000 4402 CONTRACT SERVICES $ 2,195 $ 1,200 $ 1,200 $ 500
4404 REPAIRS AND MAINTENANCE $ 44 $ - $ - $ -
4410 ADVERTISING $ 7,020 $ - $ - $ 1,500
4415 POSTAGE / REPRODUCTION $ - $ - $ - $ 500
4422 PENSION EXPENSE $ (234) $ - $ -
4808 REBATE PROGRAMS $ 9,528 $ 22,000 $ 22,000 $ 5,000
$ 33,116 $ 25,200 $ 25,200 $ 8,500
Salaries and Benefits
4301 Salaries 61,974
4303 Fica/Medicare 5,773
4308 Part Time Wages 11,329
4309 Special Pay 43
4310 Pers 7,037
4311 Medical/Dental 10,371
4313 Other Benefits 267
Total Salary and Benefits 96,793 - - $ -
TOTAL FY 24-25 BUDGET $ 129,909.11 25,200 25,200 $ 8,500 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
WATER CONSERVATION
Description of Changes by Account & Summary
87 Item #8.1.
FUND #: 12
Revenue Description
Unaudited
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3230 Other Grants $ 868 $ - -$ 119,559 $
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 $ 110,000 3299 TRANSFERS IN $ - $ 500,000 $ 500,000 -$
GENERAL FUND WATER LOAN $ 500,000
Total Revenue ---------> $ 938,788 $ 600,000 $ 600,000 $ 729,559 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
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 $ - $ - -$ 225,000 $
5476 4915 Auto Meter Read $ - $ 80,000 $ 80,000 $ 100,000 5490 4915 Repl Water 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 5577 4915 POPE ST GEN $ - $ 279,102 $ 279,102 $ 20,000
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 5663 4915 CARPORT COVER AT CORP YARD 1/3 $ - $ 75,000 -$ -$ 5664 4915 RAISE UTILITY IRON ON HWY 29 $ - $ 20,000 $ 20,000 $ 20,000 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 $ 2,060,388 $ 762,000
WATER CIP FUND
88 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
Wastewater Collection
The goal of the Wastewater Collection division is to maintain the sewer system to minimize disruption of service or inconvenience to the City’s residents. The Wastewater Collection Division maintains about 19 miles of sewer mains, 321 manholes, 4 lift stations, and about six miles of recycled water mains with two booster stations. City staff efforts include making repairs, regular routine line cleaning (sewer hydro), responding to sewer main back-ups and pump failures, and installing and replacing mains. Regular weekly inspections and testing of the standby power generator are completed for the sewer lift stations to ensure they work properly. City staff also periodically inspect private grease interceptors to ensure proper maintenance by the property owner to reduce grease blockage of the public main sewer lines.
Wastewater Treatment
The goal of the Wastewater Treatment Division is to treat the City’s wastewater in the most environmentally safe and cost-effective manner, to provide compliance with our NPDES and recycle water permits, and to keep the City’s residences, businesses functional. The Wastewater Treatment Division operates and maintains the Calistoga Wastewater Treatment Facility and disposal system at 1100 Dunaweal Lane. The City’s Wastewater Treatment Plant is permitted to treat a maximum daily dry weather flow of 840,000 gallons of sewage per day and in excess of 4.0 million gallons per day (mgd) during peak wet weather flow under an NPDES permit issued by the Regional Water Quality Control Board.
Current dry weather flows are approximately 380,000 gallons per day and peak near 5 mgd. There is about 48 million gallons of tertiary treated effluent storage available. The Treatment Facility provides tertiary treatment and filtration of the City’s sewage so that it can be beneficially reused as recycled water for irrigation or discharged to the Napa River when river flows are high enough. Typically, we recycle and distribute about 40% to 70% of the influent to the plant for irrigation including the spray field.
Wastewater Operations
In March 2022, the City Council adopted Raftelis to complete a five-year water and wastewater rate study to ensure that the wastewater enterprise revenue is sufficient for capital improvements, increased operational costs, and to meet debt reserves. After a public comment period, new rates were adopted by City Council on December 5, 2023, and were implemented on March 1, 2024, with additional planned annual rate adjustments between 2025 and 2028.
Enterprise Fund
Wastewater
89 Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
Wastewater Capital
A significant level of effort and investment continues to be directed towards compliance with the Cease-and-Desist Order (CDO) issued by the Regional Water Quality Control Board. The last remaining significant project is anticipated to complete construction this FY24/25 for the riverside pond project. A big accomplishment in FY23/24 was implementation of the geothermal meter billing for significant dischargers and this should increase revenues for the enterprise next fiscal year. Other important completed projects were: the extension of the 24” sewer trunk line from Anna to Lincoln, lining of the 8” sewer along Lincoln from Trail to Brannan, replaced EQ liner, completion/implementation of the rate study, and replacement of 10” sewer line on Cedar from Spring to Lincoln.
Projects planned this fiscal year include continuing construction work on the Riverside Ponds, extend sewer 18” line from Fairway to Brannan, perform repairs at the Dunaweal Wastewater Treatment Plant and construct the generator/plc/SCADA project at the WWTP.
Major Department Tasks Completed Fiscal Year 23-24
24” New Sewer trunk main installed Anna to Lincoln
Cedar Street sewer replacement Spring to Lincoln
8” sewer lined from Silverado Trail to Brannan
Complete Riverside Pond Project plans/permitting and bid. EQ liner replacement
WWTP repairs (bed tiles, pumps, and analyzers)
Completed sewer rate study and implemented new rates
Purchased a new generator for Rancho De Force Lift Station. Implemented Geothermal Significant Discharge Billings Procured a new sewer hydro machine
Major Departmental Goals for Fiscal Year 24-25
Continue Construction for Riverside Ponds Project.
Complete Generator/PLC/SCADA install at the WWTP
Complete 18” sewer main extension from Fairway to Brannan on Lincoln Install Rancho de lift station generator installation improvements Installation of 12” sewer main replacement on Stevenson/Grant/Arch Pay Caltrans for raising Iron on Hwy 29 repaving project. RFP sewer rehab/grant application/initial design for 10-yr outlook Replace the AB Liner at the WWTP
Procure Loader replacement for sludge process at WWTP Enterprise Fund
Wastewater
90 Item #8.1.
FUND #03
Revenue Description
Unaudited
Revenues
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 $ 27,000 $ 30,000
3282 Reimb for Misc City Services $ 13,944 $ 5,000 $ 9,251 $ 10,000 3289 OTHER REVENUE $ 24,730 $ 1,000 $ 4,681 $ 5,000
3501 SINGLE RESIDENT $ 1,269,817 $ 1,251,000 $ 1,251,000 $ 1,460,543 3502 WASTEWATER CAPACITY
ALLOCATION $ 56,036 $ 56,000 $ 56,000 $ 63,000
3503 MULTI RESIDENT $ 591,923 $ 606,000 $ 606,000 $ 673,569 3505 MOBILE HOMES $ 349,714 $ 352,000 $ 352,000 $ 486,288 3510 TRANSIENT GEN. $ 852,763 $ 801,000 $ 801,000 $ 914,342 3512 SPAS $ 261,477 $ 254,000 $ 254,000
3513
SPA GEO MEASURED
GROUNDWATER $ 375,000
3514 CAMPGROUNDS $ 44,596 $ 28,000 $ 28,000 $ 31,500
3516 BED & BREAKFAST $ 36,395 $ 50,100 $ 50,100 $ 57,189 3520 COMMERCIAL GEN. $ 138,441 $ 124,000 $ 124,000 $ 168,640 3522 RESTAURANTS $ 240,404 $ 229,000 $ 229,000 $ 230,145 3524 LAUNDRIES $ 27,741 $ 22,000 $ 22,000 $ 28,600
3526 PUBLIC BLDG. $ 23,922 $ 27,000 $ 27,000 $ 24,975
3528 MEDICAL CARE $ 12,953 $ 10,500 $ 10,500 $ 14,280
3540 IND. GENERAL $ 5,124 $ 6,500 $ 6,500 $ 10,530
3542 BOTTLING WORKS $ 29,764 $ 52,000 $ 52,000 $ 58,500 3543 SCHOOLS $ 74,069 $ 76,000 $ 76,000 $ 103,360
3544 SERVICE STATIONS $ 6,526 $ 4,200 $ 4,200 $ 5,712
GRANT REVENUES $ 3,720,697
Total Revenue Annually $ 4,082,134 $ 3,955,300 $ 4,099,982 $ 8,471,869
SEWER FUND
91 Item #8.1.
Fund # : 03 Prog #: 4141 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 43,744 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 $ - $ - $ -
TRANSFER OUT - TO CIP $ - $ - $ - $ 900,000
$ 146,632 $ 335,031 $ 335,031 $ 1,183,864
Unfunded Liability $ 44,640
Salaries and Benefits
4301 SEWER COLL SALARIES $ 246,128 $ 169,298 $ 169,298 $ 169,086 4302 SEWER COLL OVERTIME PAY $ 16,657 $ 12,000 $ 12,000 4303 SEWER COLL FICA/MEDICARE $ 20,191 $ 12,951 $ 12,951 $ 13,300 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 $ 16,370 4311 SEWER COLL MEDICAL/DENTAL $ 48,281 $ 42,371 $ 42,371 $ 30,720 4312 SEWER COLL WORKER'S COMP $ 11,200 $ 11,200 $ 11,200 4313 SEWER COLL OTHER BENEFITS $ 1,339 $ 576 $ 576 $ 584 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 $ 290,676 Depreciation $ 270,126 $ 273,000 $ 273,000 $ 273,000
TOTAL FY 24-25 BUDGET $ 842,782 $ 876,228 $ 876,228 $ 1,747,540 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
SEWER COLLECTION
Description of Changes by Account & Summary
92 Item #8.1.
Fund # : 03 Prog #: 4142 Prog Desc:
General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # 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 $ 105,842 4820 VEHICLES - R&S $ - $ 24,000 $ 24,000 $ 26,000
4821 MISC FIELD EQUIP $ - $ 65,000 $ 65,000 $ 140,000
SEWER DEBT SERVICE $ 936,459 $ 802,621 $ 793,507 $ 437,713 SEWER DEBT TO GENERAL FUND $ 115,938
$ 1,705,096 $ 1,899,957 $ 1,940,243 $ 2,030,308
Unfunded Liability $ 68,053
Salaries and Benefits
4301 SEWER TREAT SALARIES $ 467,944 $ 577,535 $ 577,535 $ 581,235 4302 SEWER TREAT OVERTIME PAY $ 28,325 $ 31,000 $ 31,000 4303 SEWER TREAT FICA/MEDICARE $ 36,357 $ 44,181 $ 44,181 $ 45,720 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 $ 56,273 4311 SEWER TREAT MEDICAL/DENTAL $ 63,545 $ 102,762 $ 102,762 $ 105,599 4312 SEWER TREAT WORKER'S COMP $ - $ 20,100 $ 20,100 $ 20,100 4313 SEWER TREAT OTHER BENEFITS $ 2,286 $ 2,262 $ 2,262 $ 2,009 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 $ 895,404 Depreciation $ 683,140 $ 725,000 $ 725,000 $ 725,000
TOTAL FY 24-25 BUDGET $ 3,135,849 $ 3,467,066 $ 3,507,352 $ 3,650,712 Totals
City of Calistoga
FY 24-25 Proposed Budget
Account Detail Budget Worksheet
SEWER TREATMENT
Description of Changes by Account & Summary
93 Item #8.1.
FUND #: 13
Revenue Description
Unaudited
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3230 Other Grants $ - $ - $ 3,325,970 - $
3251 INVESTMENT EARNINGS $ 8,105 $ - $ - -$
3269 IMPACT FEE (ONE TIME) $ 29,858 $ 100,000 $ 100,000 -$ 3299 TRANSFERS IN $ - $ 500,000 $ 500,000 $ 900,000
Total Revenue ---------> $ 37,962 $ 600,000 $ 600,000 $ 4,225,970 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
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 - $ $ 6,266,615 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 $ - $ - $ - -$
5629 4915 SWR MAIN REIMB $ - $ 600,000 $ 600,000 $ 200,000 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 $ - -$ NEW AB LINER $ - $ - $ 500,000 - $
Total Expenses ---------> $ 3,212,541 - $ $ 6,257,541 $ 7,458,615
SEWER CIP FUND
94 Item #8.1.
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 27 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.
Asset Forfeiture
Revenues are from asset seizures and distributed by the County, State or Federal Governments to the agencies involved in the case. Funds are restricted to law enforcement uses and equipment.
Special Revenue Funds
95 Item #8.1.
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
96 Item #8.1.
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.
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
97 Item #8.1.
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
98 Item #8.1.
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.
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
99 Item #8.1.
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.
Infrastructure Fund
This fund was enacted by City Council to be fiscally responsible for future physical capital asset acquisition such as the Fairgrounds. For disaster responses including wildfires, flooding, earthquakes, and/or infrastructure/facilities breaks.
Special Revenue Funds
100
Item #8.1.
FUND #: 10
Revenue Description
Unaudited
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) $ 610,000 $ 610,000 $ 610,000 $ - 3299 TRANSFERS IN $ 1,638,653 - $ $ 1,638,653 $ -
Total Revenue ---------> $ 610,000 $ 2,248,653 $ 2,248,653 $ - Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4110 4499 CITY COUNCIL CONTINGENCY $ 2,200,000 - $ $ 100,000 $ 2,200,000 Total Expenses ---------> $ 2,200,000 - $ $ 100,000 $ 2,200,000 FUND #: 11
Revenue Description
Unaudited
Revenues
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
3100 ASSET FORFEITURE $ - -$ -$ $ 12,000
Total Revenue ---------> $ - -$ -$ $ 12,000
INFRASTRUCTURE FUND
NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
ASSET FORFEITURE FUND
101
Item #8.1.
FUND #: 21
Revenue Description
Unaudited
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 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4451 4403 STREET LIGHTING UTILITIES $ 37,640 $ 40,000 $ 40,000 $ 45,000 4700 4799 FUND TRANSFERS TRANSFERS OUT $ 95,000 $ 90,000 $ 90,000 $ 100,000 Total Expenses ---------> $ 132,640 $ 130,000 $ 130,000 $ 145,000 FUND #: 22
Revenue Description
Unaudited
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 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4700 4799 FUND TRANSFERS TRANSFERS OUT $ 25,000 $ 116,000 $ 116,000 $ 375,000 Total Expenses ---------> $ 25,000 $ 116,000 $ 116,000 $ 375,000
STATE GAS TAX FUND
RMRA FUND
NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
102
Item #8.1.
FUND #: 23
Revenue Description
Unaudited
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 FUND #: 24
Revenue Description
Unaudited
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 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4700 4799 FUND TRANSFERS TRANSFERS OUT 1,137,134 $ $ 756,966 $ 756,966 $ 700,000 Total Expenses ---------> $ 1,137,134 $ 756,966 $ 756,966 $ 700,000
MEASURE A FUND
MEASURE T FUND
NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
103
Item #8.1.
FUND #: 25
Revenue Description
Unaudited
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 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - -$ -$ -$
5536 4415 BRANNAN STREET MAILING/COPYING $ 700 -$ -$ -$ 5536 4915 BRANNAN STREET $ 150,000 9,884 $ $ 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
Revenue Description
Unaudited
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
Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
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
TDA FUND
MH PARK PROGRAM FUND
NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
104
Item #8.1.
FUND #: 30
Revenue Description
Unaudited
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 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
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
Revenue Description
Unaudited
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 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
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
DEBT SERVICE FUND
SILVERADO PLACE LMD FUND
NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
105
Item #8.1.
FUND #: 35
Revenue Description
Unaudited
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$
Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4168 4402 PALISADES LMD CONTRACT $ 3,700 50 $ 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
Revenue Description
Unaudited
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$ 125,000$
Total Revenue ---------> $ 260,905 $ 100,000 116,756$ 125,000$ Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4700 4799 FUND TRANSFERS TRANSFERS OUT $ 125,000 $ 100,000 116,756$ 125,000$ Total Expenses ---------> $ 125,000 $ 100,000 116,756$ 125,000$
PALISADES LMD FUND
POLICE GRANTS FUND
NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
106
Item #8.1.
FUND #: 44
Revenue Description
Unaudited
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 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
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
Revenue Description
Unaudited
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 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4700 4799 FUND TRANSFERS TRANSFERS OUT $ 100,000 -$ -$ -$ Total Expenses ---------> $ 100,000 -$ -$ -$
CDBG REVOLVING FUND
CITY ADMIN FUND
NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
107
Item #8.1.
FUND #: 49
Revenue Description
Unaudited
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
Revenue Description
Unaudited
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 -$ -$
Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4700 4799 FUND TRANSFERS TRANSFERS OUT $ 100,000 -$ -$ -$ Total Expenses ---------> $ 100,000 -$ -$ -$
FIRE IMPACT FUND
POLICE IMPACT FUND
NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
108
Item #8.1.
FUND #: 55
Revenue Description
Unaudited
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$ - -$ 55,000 $
Total Revenue ---------> $ 1,000$ 191 -$ 55,000 $
FUND #: 57
Revenue Description
Unaudited
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 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4700 4799 FUND TRANSFERS TRANSFERS OUT 42,999 $ -$ -$ 600,000 $ Total Expenses ---------> $ 42,999 -$ -$ 600,000 $
PARKING FEE FUND
TRANSPORTATION FUND
NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
109
Item #8.1.
FUND #: 66
Revenue Description
Unaudited
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$ Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
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
Revenue Description
Unaudited
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 $ - $ - -$
Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4615 4402 Low Inc Housing CONTRACT $ 50 $ - $ - -$
Total Expenses ---------> $ 50 $ - $ - -$
UNFUNDED ACCRUED LIABILITY FUND
HOME GRANT FUND
NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
110
Item #8.1.
FUND #: 77
Revenue Description
Unaudited
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 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4700 4799 FUND TRANSFERS TRANSFERS OUT $ 110,000 $ - -$ -$ Total Expenses ---------> $ 110,000 $ - -$ -$
FUND #: 78
Revenue Description
Unaudited
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 $ - $ 25,000 $ 30,000 3278 AFFORDABLE HOUSING $ - $ 5,000 $ 5,000 $ 5,000
3289 OTHER REVENUE $ 901 $ - -$ -$
Total Revenue ---------> $ 1,043,013 $ 1,036,828 $ 1,061,828 $ 1,106,521 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - $ - -$ 53,950 $ Total Expenses ---------> $ - $ - -$ 53,950 $
QUALITY OF LIFE FUND
MEASURE D- INLIEU HOUSING FUND
NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
111
Item #8.1.
FUND #: 87
Revenue Description
Unaudited
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 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4700 4799 FUND TRANSFERS TRANSFERS OUT $ 6,000 -$ -$ -$ Total Expenses ---------> $ 6,000 -$ -$ -$
FUND #: TR
Revenue Description
Unaudited
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
Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4700 4799 FUND TRANSFERS TRANSFERS OUT $ 10,000 - $ $ 10,000 -$ Total Expenses ---------> $ 10,000 - $ $ 10,000 -$
RECREATION DONATION FUND
TREE MITIGATION FUND
NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
112
Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
Equipment Replacement
This fund is to account for all operating and maintenance costs related to the City's computer network, workstation system, maintenance of vehicles, as well as fixed and maintenance costs related to information technology that benefit all other City funds and programs. The costs associated with this fund are equitably allocated to the departments who utilize such equipment, vehicles or are the beneficiaries of contractual services that support these systems.
City staff is recommending the replacement of computers, annual software subscriptions, general government purpose public works vehicle and equipment, parks, and recreation software. The proposed budget includes $53,000 for website improvements, $44,135 for RIMS server replacement and $41,530 computer replacements.
This fund will have an approximate fund balance of $1.2 million at the beginning of fiscal year 2024-25 for anticipated expenditures, replacement of vehicles and reserves. The amount of $279,300 is appropriated toward a street sweeper and $407,000 is appropriated for the implementation of the new ERP system. A new fund will be created to separate Information Technology from Equipment Replacement fund in order to track agreements and expenditures with accuracy.
Equipment Replacement Fund
113
Item #8.1.
FUND #: 15
Revenue Description
Unaudited
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 $ 772,178 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 $ 772,178 Expenditures Description
Unaudited
Expenditures
FY 22-23
Amended
Budget
FY 23-24
Projected
Budget
FY 23-24
Proposed
Budget
FY 24-25
4115 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 $ 178,000 $ 178,000 $ 178,000 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 4820 COMPUTER SYSTEM DEPRECIATION $ - $ - $ - $ -
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 $ 1,228,000 $ 1,228,000 $ 1,179,178
EQUIPMENT REPLACEMENT FUND
NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
114
Item #8.1.
Grant Projection FY24/25
Item No CIP Project Grant Name
Projected Grant Reimbursement
FY23/24 Fund # Column1
1 Pavement Maintenance Measure T $700,000 01-5402-4915
2 Pavement Maintenance SB 1 $375,000 01-5402-4915
3 Pavement Maintenance Transportation DIF $600,000 01-5402-4915 4 Pavement Maintenance Gas Tax $100,000 01-5402-4915
5 Logvy Park Improvements TDA-3 $150,000 01-5569-4915
6 Logvy Park Improvements Prop 68 $180,000 01-5569-4915 7 Generator Transfer Switch-WTP Hazard Mitigation Grant (HMGP) $41,835 12-5575-4915 8 Pope Street Generator Electric Upgrade Hazard Mitigation Grant (HMGP) $15,724 12-5577-4915 9 Generator Upgrade - WWTP Hazard Mitigation Grant (HMGP) $51,315 13-5572-4915 10 WWTP Riverside Ponds/River Restoration Hazard Mitigation Grant (HMGP) $2,340,000 13-5540-4915 11 WWTP Riverside Ponds/River Restoration IRWMP $934,655 13-5540-4915 12 Brannan Street Crosswalks TDA-3 $150,000 25-5536-4915 13 Conn Creek Waterline Hazard Mitigation Grant (HMGP) $20,000 12-5594-4915 14 Kimball Intake and Drain Valve Hazard Mitigation Grant (HMGP) $35,000 12-5426-4915 15 Kimball Dam Raise Hazard Mitigation Grant (HMGP) $3,500 12-5665-4915 16 Relocate Dunaweal Hazard Mitigation Grant (HMGP) $3,500 12--5586-4915 Total = $5,700,529
115
Item #8.1.
City of Calistoga
Original Issue Balance Principal Interest Total
Principal
Balance
Amount 7/1/2024 Pymts Pymts 6/30/2025
WATER FUND
$ 3,905,000 $ 2,855,000 $ 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 $ 3,750,000 $ 2,437,852 $ 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 $ 7,655,000 $ 5,292,852 $ 270,000 $ 161,766 $ 431,766 $ 5,022,852
WWTP FUND
$ 5,015,000 $ 3,285,000 $ 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 $ 10,624,999 $ 3,285,000 $ 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 $ 3,870,413 $ 1,310,159 $ 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
116
Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
GLOSSARY OF BUDGET TERMS
The City’s budget contains specialized and technical terminology, which is unique to public finance and budgeting. To help the reader understand the terms, a glossary of budgetary terms has been included in the document.
Accounting System - The financial records and procedures that identify, record, classify, summarize, and report information on the financial transactions, position and accountability for assets and liabilities of the city government.
Adopted Multi-year Budget – A document of budget detail that is adopted by the City Council every two years and updated annually. It contains information on revenue estimates, positions, descriptions of the city services and appropriations for city services and improvement projects approved by the City Council.
Allocated Costs - An expense charged by one department/division to another for services performed or expenditures of a general nature, which are charged to one main account and allocated to other departments/divisions by a specified formula.
Appropriation - An authorization to spend made by resolution of the City Council, which permits the City to incur obligations and spend funds as approved in the adopted multiyear budget. Appropriations are made at a Department or Capital Project level.
Appropriation Limit - State law (Proposition 4, 1979 and Proposition 111, 1990 added and amended Article XIII-B of the State Constitution) requires the City to set an appropriation limit for each fiscal year, that is, how much the City can spend from certain revenues. The limit is based on appropriations only from proceeds of taxes, as defined by the law, with certain exclusions. Guidelines were developed to define and implement the changes and establish the annual audit requirements. The limit amount can be increased each year by a formula that uses a combination of percent changes in Statewide Per Capita Income (PCI), City or County Population and Non-residential assessed valuation. The appropriation limit and annual growth factors used to calculate the limit is set by resolution when the annual budget is adopted. The appropriation limit can only be set one year at a time due to the annual State generated factors needed to set the limit.
Assessed Valuation – An annual value of real or personal property established by the County Assessor each January 1st, which is used to generate property taxes from the property tax rates. The property values were established by State Law in 1978 (Proposition 13) and can be adjusted by the County Assessor by either the Statewide Per Capita Income (PCI), the maximum annual increase of 2%, actual sales price, improvements and/or other adjustments allowed by State law. 117
Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
GLOSSARY OF BUDGET TERMS
Assessments - A levy made by the City or other public agencies against certain properties pay for all or part of the costs of a specific capital improvement or annual services that primarily benefits those properties. The City has levied Silverado and Palisades landscape maintenance assessments and Mora Ave. street improvement assessments.
Authorized Positions - The number of full time and permanent part time staff identified within a department, division or program measured on a full time equivalent (FTE) basis.
Bonds – A legal obligation to repay money loaned to the City for public improvements.
Budget - A financial plan for a specific period of time, generally a fiscal year, identifies the estimated revenues and expenditures for municipal services.
Budget Amendment – An adjustment to the adopted budget by the City Council or the City Manager. Adjustments to budget within departmental budgets may be accomplished administratively. City Council approval is required for additional appropriations from fund balance or new revenue sources or shifts between departments or capital improvement projects.
Capital Improvement Projects (CIP) - Annual appropriations in the City’s budget for capital improvement projects such as street or park improvements, building construction and various kinds of major facility maintenance. They are often multi-year projects, which require funding beyond the one-year period of the annual budget.
Capital Outlay - Expenditures relating to the purchase of furniture, land, vehicles, computers, and equipment.
Certificates of Participation (COPS) – COPS are long-term financing instruments issued to fund the acquisition of equipment or the acquisition, construction, or rehabilitation of real property. They are usually structured as a lease arrangement, with payments made from a specified fund.
COLA - Cost of living adjustment as a percentage change from one year to the next.
Generally applied to salaries and primarily based on the CPI (see explanation below).
CPI – Consumer price index as a percentage of change from one year to the next. A statistical measure of consumer related costs provided by the U.S. Department of Labor signifying the cost of living and economic inflation. The City uses the San FranciscoOakland-San Jose area All Consumer indices calculated either as a point-to-point in April or median from June to April for various budget items such as labor costs.
Changes in other commodity costs are generally based on more discreet indices for that particular commodity.
118
Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
GLOSSARY OF BUDGET TERMS
Contingency or Emergency Reserve- A budgetary reserve set aside for emergency or unanticipated expenditures, revenue shortfall and/or unknown expenditures, such as those for pending legal settlements. Currently established for the general fund at 30% of expenditures.
Comprehensive Annual Financial Report (CAFR) – An annual report, audited by an independent auditor that reports the prior year financial transactions with a comparison to the budget.
Cost Recovery - The establishment of user fees, which recover all or a portion of the cost of providing services.
Debt Service - The payment of principal and interest on borrowed funds such as bonds, COPs, or leases.
Debt Service Fund - A fund established to account for the payment of general longterm debt, leases and other payments of principal and interest.
Department - A major administrative segment of the city organization, which has overall management responsibility for services or capital improvement projects.
Designated Fund Balance - A portion of fund balance set aside to pay for special programs or expenditures in a future period.
Division or Program - A unit of organization, which reports to a department.
Encumbrance - An amount of money committed for the payment of goods and services not yet received or paid for.
Enterprise Funds - A fund established to account for certain financial and operated activities in a manner similar to private business enterprises. The City Water and Wastewater systems are enterprise funds. This method of accounting allows for the costs of providing services to be fully recovered through user fees. (The City also had a Transit enterprise fund when it was directly operating a transit system).
Estimated Revenue - The amount of revenue expected in during a fiscal year.
Expenditures or Expenses – To spend money or use fund resources. Expenditures include operating expenses, debt service and capital outlays.
Expenditure Category - A basis for distinguishing types of expenditures. The major expenditure categories used by the City are Personnel Services, Services and Supplies, Other, Debt Service and Capital Projects.
119
Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
GLOSSARY OF BUDGET TERMS
Expenditure Detail or Accounts – Specific types of expenditures within a Department program, such as, full-time salaries, materials & supplies, phone, repairs & maintenance, electricity, fuel and other specific types or expenditures.
Fiscal Year (FY) - A twelve-month time period signifying the beginning and ending period for recording financial transactions. The City has specified July 1 through June 30 for its fiscal year.
Fixed Assets – Land, buildings, vehicles, equipment, and other improvements that have a long tangible use to the City.
Full Time Equivalent (FTE) - Part time and hourly positions expressed as a fraction of full-time positions (2080 hours per year for all positions except Fire. Firefighter positions are 2920 hours per year). Example: 3 part time positions working 1040 hours each will equal 1 ½ FTE’s.
Fund - A fiscal and accounting method to record financial transactions for the purpose of carrying on specific activities in accordance with the requirements placed upon the use of financial resources. Part of a municipal fund accounting system governed by generally accepted accounting principles (GAAP) issued by the Governmental Accounting Standards Board (GASB).
Fund Balance – As used in the Budget, fund balance reflects the available resources in governmental type funds, including any reserves. For Enterprise or proprietary type of funds working capital is similar to fund balance.
General Fund (GF) - the fund used to account for the major operating revenues and expenditures of the City, except for those resources that are required to be accounted for in another fund category. General Fund revenues are derived primarily from property, sales, transient occupancy and other taxes, service fees and revenues from the State. The General Fund provides the primary municipal services such as park and street maintenance, recreation, planning, building inspection, fire and police services and support services.
General Government – An accounting grouping of administrative departments/divisions (Support Services, City Council, City Clerk, City Treasurer) that provide general government support to the operating departments, which provide direct services to the community.
General Reserve – a designated reserve of fund balance or working capital amounts that is available for allocation by the City Council during the year. In the General fund the goal is to maintain a general reserve of 50% of operating expenditures, in addition to the contingency or emergency reserve of 10%. In other funds, the use and amount of general reserves vary.
120
Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
GLOSSARY OF BUDGET TERMS
Generally Accepted Accounting Principles (GAAP) – Uniform minimum standards and guidelines for financial accounting and reporting.
Goals - Tasks or projects, which identify the focus of a program’s activities within the budget year.
Grants - Contributions of cash or other assets from another governmental agency to be used or expended for a specific purpose, activity, or facility.
Gross - Amount prior to any deductions.
Homeowner Exemption and Subvention– A State adopted exemption or reduction in assessed valuation of $7,000 for residential homeowners. This reduces the amount of property tax paid by the homeowner to the County. The State then provides a subvention, or payment, to the City equal to the reduced property tax.
Independent Auditor – a qualified independent accountant that is appointed by the City Council to annually audit the City accounting system and financial statements according to specific guidelines established by the Governmental Accounting Standards Board (GASB).
Infrastructure - A substructure or underlying foundation on which the continuance or growth of a community is dependent, such as streets, sidewalks, water system, wastewater system and storm drains.
Interfund Transfers - Movement of money from one fund to another within the City accounting and budget system.
Intergovernmental Revenue - Grants, entitlements, and cost reimbursements from another federal, state, or local government unit.
Internal Service Fund - A fund used to account for the services provided by one department/division to other departments on a cost reimbursement basis. The City uses an internal service fund for Equipment and computer systems replacement and maintenance.
Long Term Debt - Debt with a maturity of more than one year after the date of issue.
Mission Statement - A broad direction based on the needs of the community. A mission is general and timeless; it is not concerned with a specific achievement in a given time period.
121
Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
GLOSSARY OF BUDGET TERMS
Motor Vehicle License Fee (Motor Vehicle In-Lieu Fees) – This is a 2% fee of the value of motor vehicles that is levied by the State. These funds are used by the State to fund local governments and are allocated as follows: 30.5% to Cities by population,
30.5% to Counties by population, 18.75% to Cities and Counties to offset specific reductions in other State imposed revenues and 25% to Counties to offset additional costs of health and welfare programs shifted from the State to Counties. The allocation of a portion of the fee is “In-Lieu” of Cities imposing a separate property tax on motor vehicles. In 1998 legislation was adopted to reduce the Motor Vehicle License Fee with annual credits of up to 67% if State General Fund revenues come within certain revenue targets. If the State revenue targets are not achieved, then the credits are to be dropped. The legislation also provided an annual backfill of the revenue loss to local governments due to the credits.
Net - Amount after consideration of any adjustments.
Objectives - Statements of measurable results to be accomplished within a specific time frame. Objectives support long term goals.
Operating Budget - A financial plan for the provision of direct service and support functions that provide basic government services. The operating budget contains appropriations for such expenditures as salaries, benefits, services, supplies, and may include capital outlay and debt service. It does not include transfers from or to other funds, capital improvement or special project expenditures or other typical non operating revenues or expenses.
PARSAC – Public Agency Risk Sharing Authority of California is a joint powers authority of a number of cities and public agencies formed to provide a general liability, property and workers compensation self insured and excess insurance pool.
Performance Measurement - The performance measures provide an indicator of the amount of work performed or measures the quality of effectiveness of work performed by a department or program from year to year.
PERS – California Public Employees Retirement System. Also known as CalPERS.
Position Classification - Includes job titles, job grades and job families for an overall job level.
Program - A organizational unit that provides a service. 122
Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
GLOSSARY OF BUDGET TERMS
Property Tax Rates – The various tax rates by different government agencies that are charged by the County Tax Collector and generate property taxes based on the net assessed valuation of real and personal property. This includes a statewide base rate of 1% of assessed valuation, which is allocated among the various local agencies – County, City, School District and Special Districts. Also includes additional rates, generally adopted by the voters in the applicable agencies after 1978, for debt service or other services. The City receives an estimated .15% portion of the 1% in basic property taxes paid by property owners.
Property Tax Revenue Allocation - The allocation of the 1% base rate to the County, City, School District and Special Districts on a complex formula determined by state law and known as the ‘AB 8 formula’. This formula allocates annual property tax revenues in generally the same percentage as local agencies received in 1978 prior to the adoption of Proposition 13, Tax Reform Act. However, over the years, additional voter approved propositions and the State legislature have adjusted the formula. The last adjustment, Educational Revenue Augmentation Funds (ERAF) shifted an estimated 33% of the property tax from Cities, Counties and Special Districts to School Districts.
The revenue is recorded in the General fund to fund general municipal services.
Propositions – The State Constitution provides for an initiative process through ballot propositions to allow the voters to directly establish constitutional amendments and laws. Over the years, many propositions have been approved that affect the revenues and authority of the City. Below are summaries of some of the major propositions:
Proposition 4– In 1979 the voters added and amended Article XIIIB of the State Constitution, which requires the City to set an appropriation limit for each fiscal year, that is, how much the City can spend from certain revenues. Please see definition of Appropriation Limit.
Proposition 13 – In 1978 the voters approved Article XIIIA of the State Constitution, which limited the ability of local governments to impose property taxes, reduced and established a limitation on the annual increases in assessed valuations and required a two-thirds vote of the people for local special taxes. Implementation of this law significantly changed the funding of local governments and shifted control to the State.
Please see the definition of Property Tax Rates and Revenue Allocation. Over the years, there have been a number of other propositions that have modified and added to Proposition 13.
Proposition 62 – In 1986 the voters approved a requirement for a majority vote of the people for general taxes.
Proposition 98 – In 1990 the voters approved minimum annual funding from the State General fund for public schools and community colleges. This has an indirect affect of limiting State funds available for allocation to Cities and Counties. 123
Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
GLOSSARY OF BUDGET TERMS
Proposition 111 – In 1990 the voters approved an increase in the State Gas tax and allocated a portion to Cities and Counties. In addition, modifications to Proposition 4 were approved.
Proposition 172 – In 1993 the voters approved a .5% increase in the Sales tax to be allocated to Cities (approximately 6% of total revenues generated) and Counties (94% of revenues) for Public Safety purposes.
Proposition 218 – In 1996 the voters approved far reaching changes in procedural steps to adopt taxes, assessments, and certain fees (property related charges for services). This proposition also placed in the State Constitution the majority vote requirement for general taxes and two-thirds vote for special taxes. In addition, any election on general taxes must be held at a regularly scheduled election when members of the City Council are elected.
Reserves – A type of account used to designate a portion of the fund balance or working capital for a specific future use. Some reserves are required by grant or debt/lease agreements. Reserves are designated for specific or general purposes as part of the annual budget adoption and reviews.
Revenue - Increases in fund resources. Revenues include cash or equivalents from user service fees, taxes, permits, licenses, interest earnings and other sources.
Revenue generally does not include bond or loan proceeds or transfers from other funds.
Revenue Bonds – Cities can pledge the restricted revenues of an enterprise system or other special fund to repay bonds or COPs for improvements. The City uses of revenue financing are for water and wastewater system improvements.
Revised Budget - The Adopted Budget adjusted during the year or at the Mid Year or Mid Term updates by City Council resolution.
Risk Management - All the ways and means used to avoid accidental loss or to reduce its consequences if it does occur.
Sales Tax – A State and Local tax levied on generally retail sales, which a portion is allocated to the City under the 1955 Bradley-Burns Act. In Napa County the 2020 sales tax rate is 7.75%. The revenue from the sales tax rate is allocated as follows; 1% to the City based on sales within the City, .5% to the Napa County Flood Protection Authority on sales within the County, .25% for Statewide Transportation purposes, .5% for Local Public Safety to Counties and Cities, and 5.5% for the State. Changes in the local rate may be imposed by a vote for general (majority) or special purposes (two-thirds). The revenue is recorded in the General fund to fund general municipal services. 124
Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
GLOSSARY OF BUDGET TERMS
Special Revenue Funds – These funds are restricted to specific uses by Federal, State or City laws or policies. They are used to account for the expenditures of the restricted revenues, such as gasoline taxes, grants, donations, development fees and other special revenues.
Subsidy - Supplemental resources provided to ensure adequate funding when anticipated expenditures exceed revenues.
Subventions - Revenues collected by the State (or other level of government), which are allocated to the City of a formula basis. The major subventions received by the City come from the State of California and include motor vehicle license fee (VLF), Homeowner exemption and gasoline taxes. Subventions are generally allocated by population or other formulas.
Support Services - A grouping of administrative departments/divisions (City Manager, Legal Services, Finance, Non-Departmental and Risk Management) that support the operating departments, which provide direct services to the community.
Taxes - Compulsory charges levied by a government, through a vote of the people, on a specific basis or to a specific group of taxpayers to finance services performed for the common benefit. The taxes directly levied by the City are Transient Occupancy, Business License and Real Property Transfer. The tax revenue is part of the General fund and used for general city services.
Transfers From or To Other Funds – Approved transfers of money between funds to better account for the expenditure of funds.
Transient Occupancy Tax - This is a 12% local general tax on the rental of hotel, motel, Spa, Bed & Breakfast, and other rentals of less than 30 days. The revenue is recorded in the General fund to fund general municipal services.
User Service Fees or Charges - Fees charged to users of a particular service provided by the City. Fees are established based upon cost recovery policy decisions reviewed on an annualized basis.
Utilities - A public service such as gas, electricity, phone, water, wastewater, refuse, cable, or transit. The City owns, sets the rates, and directly operates the water and wastewater utility services. The City contracts with the Napa County Transportation Planning Agency for the operation of the transit system. The City has a franchise agreement with a Comcast to provide cable services and is extensively regulated by Federal and State laws. The City is a member of the Upper Valley Joint Powers Authority, which provides refuse services, through a franchise agreement with a private firm. The gas, electricity and phone utilities are provided by private investor-owned firms and are governed by the State Public Utilities Commission and State laws. 125
Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
GLOSSARY OF BUDGET TERMS
Working Capital – A term used to express the cash or equivalents equity of a fund. It is determined by the current assets less the current liabilities. It provides a measure of resources available to be used in the current or next fiscal year. It is generally used to show the available resources in enterprise funds, such as the City’s water and wastewater funds. In the General and Special Revenue funds the fund balance is similar to working capital.
126
Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
Salary Schedule
The City of Calistoga current Salary Schedule.
Exhibit A
127
Item #8.1.
Classification FTE Unit Monthly-1 Monthly-2 Monthly-3 Monthly-4 Monthly-5 Hourly-1 Hourly-2 Hourly-3 Hourly-4 Hourly-5 FLSA Accountant 0 CPEA $7,045.22 $7,397.49 $7,767.36 $8,155.73 $8,563.52 $40.6455 $42.6778 $44.8117 $47.0523 $49.4049 Non-Exempt Accounting Assistant 0 CPEA $5,052.85 $5,305.65 $5,570.44 $5,849.40 $6,141.44 $29.1511 $30.6095 $32.1372 $33.7465 $35.4314 Non-Exempt Administrative Aide 0 UTE $16.00 $16.78 $17.59 $18.44 $19.34 Non-Exempt Administrative Assistant 0 CPEA $5,438.59 $5,709.92 $5,995.42 $6,295.08 $6,610.00 $31.3765 $32.9418 $34.5890 $36.3178 $38.1346 Non-Exempt Administrative Services Director 1 UEM $15,644.67 $19,015.86 $90.2577 $109.7069 Exempt Administrative Services Technician 4 CPEA $5,849.40 $6,141.44 $6,448.73 $6,771.27 $7,110.16 $33.7465 $35.4314 $37.2042 $39.0650 $41.0202 Non-Exempt Assistant City Manager 1 UEM $16,847.71 $20,478.46 $97.1983 $118.1450 Exempt Assistant Engineer 0 CPEA $7,839.16 $8,230.35 $8,642.25 $9,074.86 $9,528.16 $45.2259 $47.4828 $49.8591 $52.3550 $54.9702 Non-Exempt Assistant Planner 0 CPEA $7,763.97 $8,151.90 $8,559.44 $8,987.68 $9,437.72 $44.7921 $47.0302 $49.3814 $51.8520 $54.4484 Non-Exempt Associate Civil Engineer 1 UMM $8,918.77 $9,364.76 $9,832.38 $10,324.72 $10,840.75 $51.4544 $54.0275 $56.7253 $59.5657 $62.5428 Exempt Associate Planner 0 CPEA $8,559.44 $8,987.68 $9,437.72 $9,909.55 $10,404.26 $49.3814 $51.8520 $54.4484 $57.1705 $60.0246 Non-Exempt Building Inspector 0 CPEA $6,941.26 $7,287.78 $7,651.73 $8,034.21 $8,436.30 $40.0457 $42.0449 $44.1446 $46.3512 $48.6710 Non-Exempt Building Official 0 UMM $10,324.72 $10,840.75 $11,383.56 $11,952.12 $12,549.52 $59.5657 $62.5428 $65.6744 $68.9545 $72.4011 Exempt Chief Plant Operator (Water & Wastewater) 0 CPEA $8,810.49 $9,251.71 $9,713.61 $10,199.63 $10,709.79 $50.8298 $53.3753 $56.0401 $58.8440 $61.7873 Non-Exempt City Clerk 1 UMM $9,599.60 $10,078.55 $10,583.25 $11,112.67 $11,666.81 $55.3823 $58.1455 $61.0572 $64.1116 $67.3085 Exempt City Manager 1 UCM $20,848.00 $120.2769 Exempt
Coach/Referee 0 UTE $16.00 $16.78 $17.59 $18.44 $19.34 Non-Exempt Code Enforcement Officer 0 UMM $6,655.86 $6,989.58 $7,339.78 $7,703.37 $8,090.65 $38.3992 $40.3245 $42.3449 $44.4425 $46.6768 Non-Exempt Councilmember 0 Elected $200.00 Exempt
Deputy City Clerk 0 UMM $7,704.40 $8,089.62 $8,494.41 $8,918.77 $9,364.76 $44.4485 $46.6709 $49.0062 $51.4544 $54.0275 Exempt Deputy City Manager 1 UEM $15,644.67 $19,015.86 $90.2577 $109.7069 Exempt Deputy Finance Director 1 UMM $11,498.16 $12,073.06 $12,676.71 $13,310.55 $13,976.07 $66.3355 $69.6523 $73.1349 $76.7916 $80.6312 Exempt Deputy Public Works Director 0 UMM $11,383.56 $11,952.12 $12,549.52 $13,176.79 $13,835.99 $65.6744 $68.9545 $72.4011 $76.0199 $79.8230 Exempt Executive Assistant to the City Manager 1 UMM $5,893.66 $6,186.18 $6,497.24 $6,821.69 $7,162.62 $34.0019 $35.6895 $37.4841 $39.3559 $41.3228 Non-Exempt Facility Attendant 0 UTE $18.0800 Non-Exempt
Fairgrounds Revitalization Director 1 UEM $15,644.67 $19,015.86 $90.2577 $109.7069 Exempt Fire Captain 3 CPFA $8,775.19 $9,213.24 $9,674.18 $10,158.00 $10,665.79 $36.1615 $37.9666 $39.8661 $41.8599 $43.9524 Non-Exempt Fire Captain 0 UTE $30.57 $32.10 $33.71 $35.40 $37.17 Non-Exempt Fire Chief 1 UEM $16,847.71 $20,478.46 $97.1983 $118.1450 Exempt Fire Engineer 3 CPFA $7,957.93 $8,355.67 $8,774.10 $9,212.15 $9,673.09 $32.7937 $34.4327 $36.1570 $37.9622 $39.8616 Non-Exempt Fire Engineer 0 UTE $28.7500 $30.1900 $31.7000 $33.2900 $34.9500 Non-Exempt Fire Fighter 3 CPFA $7,218.04 $7,579.81 $7,957.93 $8,355.67 $8,774.10 $29.7447 $31.2355 $32.7937 $34.4327 $36.1570 Non-Exempt Fire Fighter 0 UTE $24.9900 $26.2400 $27.5500 $28.9300 $30.3800 Non-Exempt Head Lifeguard 0 UTE $17.6500 $18.5300 $19.4600 $20.4300 $21.4500 Non-Exempt Human Resources/Finance Specialist 0 UMM $7,339.78 $7,703.37 $8,087.56 $8,492.35 $8,919.80 $42.3449 $44.4425 $46.6590 $48.9943 $51.4604 Non-Exempt Human Resources Manager 1 UMM $9,831.97 $10,323.57 $10,839.74 $11,381.73 $11,950.81 $56.7229 $59.5591 $62.5370 $65.6638 $68.9470 Exempt Lifeguard I 0 UTE $16.5600 $17.3900 $18.2600 $19.1700 $20.1300 Non-Exempt Maintenance Superintendent 1 UMM $9,561.49 $10,039.41 $10,541.02 $11,068.38 $11,621.49 $55.1624 $57.9197 $60.8136 $63.8560 $67.0471 Exempt Maintenance Technician I 3 CPEA $5,052.85 $5,305.65 $5,570.44 $5,849.40 $6,141.44 $29.1511 $30.6095 $32.1372 $33.7465 $35.4314 Non-Exempt Maintenance Technician II 3 CPEA $5,570.44 $5,849.40 $6,141.44 $6,448.73 $6,771.27 $32.1372 $33.7465 $35.4314 $37.2042 $39.0650 Non-Exempt Management Analyst I 0 UMM $7,521.06 $7,897.01 $8,292.53 $8,705.56 $9,141.25 $43.3907 $45.5597 $47.8415 $50.2244 $52.7380 Exempt Management Analyst II 0 UMM $8,705.56 $9,141.25 $9,599.60 $10,078.55 $10,583.25 $50.2244 $52.7380 $55.3823 $58.1455 $61.0572 Exempt Mayor 0 Elected $200.00 Exempt
Non-Classified Employee-Professional/Technical 0 UTE $16.00 $150.00 See Note 3 Office Assistant I 0 UTE $16.00 $16.78 $17.59 $18.44 $19.34 Non-Exempt Office Assistant II 0 UTE $17.09 $17.94 $18.84 $19.78 $20.77 Non-Exempt Operator-in-Training 0 UTE Non-Exempt
Parks & Recreation Director 0 UEM $15,644.67 $19,015.86 $90.2577 $109.7069 Exempt Permit Technician 2 CPEA $5,833.20 $6,125.32 $6,431.13 $6,752.91 $7,090.67 $33.6531 $35.3384 $37.1027 $38.9591 $40.9077 Non-Exempt step 5 is set at 20% below a Plant Operator I step 1
Exhibit A
128
Item #8.1.
Planning & Building Director 1 UEM $15,644.67 $19,015.86 $90.2577 $109.7069 Exempt Plant Operator I 1 CPEA $6,437.95 $6,759.25 $7,097.10 $7,452.66 $7,824.77 $37.1420 $38.9957 $40.9448 $42.9961 $45.1429 Non-Exempt Plant Operator II 4 CPEA $7,270.75 $7,634.58 $8,016.13 $8,416.59 $8,837.12 $41.9466 $44.0457 $46.2469 $48.5573 $50.9834 Non-Exempt Police Chief 1 UEM $16,847.71 $20,478.46 $97.1983 $118.1450 Exempt Police Lieutenant 1 UMM $11,952.12 $12,549.52 $13,176.79 $13,835.99 $14,527.12 $68.9545 $72.4011 $76.0199 $79.8230 $83.8103 Exempt Police Officer 10 CPOA $7,359.69 $7,727.35 $8,113.45 $8,519.07 $8,945.29 $42.4598 $44.5809 $46.8084 $49.1485 $51.6074 Non-Exempt Police Officer Trainee 0 UTE Non-Exempt
Police Technician 0 UTE $16.00 $16.78 $17.59 $18.44 $19.34 Non-Exempt Police Sergeant 2 CPOA $8,731.64 $9,169.79 $9,626.38 $10,110.08 $10,615.48 $50.3748 $52.9026 $55.5368 $58.3274 $61.2432 Non-Exempt Pool Manager 0 UTE $18.7300 $19.6700 $20.6500 $21.6800 $22.7600 Non-Exempt Public Safety Communications Manager 1 UMM $8,066.11 $8,500.70 $8,935.30 $9,369.90 $9,804.50 $46.5353 $49.0425 $51.5498 $54.0571 $56.5644 Exempt Public Safety Community Services Officer 1 CPOA $5,794.92 $6,082.59 $6,387.70 $6,708.07 $7,041.51 $33.4322 $35.0919 $36.8521 $38.7004 $40.6241 Non-Exempt Public Safety Dispatch Supervisor 0 CPOA $6,708.07 $7,041.51 $7,394.57 $7,763.97 $8,151.90 $38.7004 $40.6241 $42.6610 $44.7921 $47.0302 Non-Exempt Public Safety Dispatcher 4 CPOA $5,794.92 $6,082.59 $6,387.70 $6,708.07 $7,041.51 $33.4322 $35.0919 $36.8521 $38.7004 $40.6241 Non-Exempt Public Works Director/City Engineer 1 UEM $15,644.67 $19,015.86 $90.2577 $109.7069 Exempt Recreation Aide 0 UTE $16.00 $16.78 $17.59 $18.44 $19.34 Non-Exempt Recreation Coordinator 2 CPEA $5,254.89 $5,517.40 $5,792.80 $6,082.26 $6,386.96 $30.3167 $31.8312 $33.4200 $35.0900 $36.8478 Non-Exempt Recreation Leader 0 UTE $16.56 $17.39 $18.26 $19.17 $20.13 Non-Exempt Recreation Manager 1 UMM $9,831.97 $10,323.57 $10,839.74 $11,381.73 $11,950.81 $56.7229 $59.5591 $62.5370 $65.6638 $68.9470 Exempt Senior Accounting Assistant 1 CPEA $5,709.92 $5,995.42 $6,295.08 $6,610.00 $6,941.26 $32.9418 $34.5890 $36.3178 $38.1346 $40.0457 Non-Exempt Senior Civil Engineer 1 UMM $10,078.55 $10,258.80 $11,112.67 $11,666.81 $12,250.82 $58.1455 $59.1854 $64.1116 $67.3085 $70.6778 Exempt Senior Maintenance Technician 2 CPEA $6,592.02 $6,921.79 $7,268.68 $7,631.54 $8,012.66 $38.0309 $39.9334 $41.9347 $44.0281 $46.2269 Non-Exempt Senior Planner 1 UMM $9,364.76 $9,832.38 $10,324.72 $10,840.75 $11,383.56 $54.0275 $56.7253 $59.5657 $62.5428 $65.6744 Exempt Senior Planner/Assistant to the City Manager 0 UMM $10,324.72 $10,840.75 $11,383.56 $11,952.12 $12,549.52 $59.5657 $62.5428 $65.6744 $68.9545 $72.4011 Exempt Senior Plant Operator 1 CPEA $7,973.94 $8,369.50 $8,790.11 $9,229.49 $9,691.40 $46.0035 $48.2856 $50.7122 $53.2471 $55.9119 Non-Exempt Senior Recreation Leader 0 UTE $18.7300 $19.6700 $20.6500 $21.6800 $22.7600 Non-Exempt Speciality Instructor I 0 UTE $16.56 $17.39 $18.26 $19.17 $20.13 Non-Exempt Speciality Instructor II 0 UTE $18.7300 $19.6700 $20.6500 $21.6800 $22.7600 Non-Exempt Swim Instructor I 0 UTE $16.00 $16.78 $17.59 $18.44 $19.34 Non-Exempt Swim Instructor II 0 UTE $17.65 $18.53 $19.46 $20.43 $21.45 Non-Exempt Utilities Systems Superintendent 1 UMM $10,701.70 $11,236.27 $11,798.65 $12,387.81 $13,007.87 $61.7406 $64.8246 $68.0691 $71.4681 $75.0454 Exempt Water Conservation Manager 0 UTE $27.42 $28.79 $30.23 $31.74 $33.33 Non-Exempt Water Conservation Specialist 0 UTE $17.26 $18.12 $19.03 $19.98 $20.98 Non-Exempt Water Conservation Technician 0 CPEA $5,052.85 $5,305.65 $5,570.44 $5,849.40 $6,141.44 $29.1511 $30.6095 $32.1372 $33.7465 $35.4314 Non-Exempt 70 4 - A Temporary Employee working in a classification which not listed in Group UTE receives the same wage/salary schedule as the represented classification Legend
CPEA - Calistoga Public Employees Association
CPFA - Calistoga Professional Firefighters Association
CPOA - Calistoga Police Officers Association
Elected - Mayor & Councilmembers
UCM - City Manager
UEM - Unrepresented Executive Management
UMM - Unrepresented Mid-Management
UTE - Unrepresented Temporary Employee
Notes
1 - Hourly, except FLSA Non-Exempt fire safety, is the Yearly (Monthly x 12) divided by 2,080 hours, rounded to 4 decimal places 2 - Hourly FLSA Non-Exempt fire safety is the Yearly (Monthly x 12) divided by 2,912 hours (2,756 regular hours + 156 overtime hours) 3 - Exempt or non-exempt status under the FLSA is to be reviewed based on the assigned duties and pay; pay is at any value from the minimum to the maximum. 5 - UEM classifications have a minimum and maximum rate; an employee may be at any value from the minimum to the maximum.
Salary schedule as of 2024-02-21
step 5 is set at 20% below a Police Officer step 1
Exhibit A
129
Item #8.1.
Appropriations Limit for Fiscal Year 2024-25 Budget
DESCRIPTION: Consideration of a Resolution adopting the Fiscal Year 2024-25 appropriation limit.
RECOMMENDATION: Consider adopting resolution.
BACKGROUND: State law requires the City to set an appropriation limit. The limit is based on appropriations (formal authorization by the City Council to spend funds) only from proceeds of taxes, as defined by the law and statewide reporting guidelines. The appropriations limit amount is increased each year by a formula that uses a combination of percent changes in the Statewide Per Capita Income (PCI), City or County Population and Non-residential assessed valuation.
In November 1979, the people of California added Article XIII-B to the State Constitution, which placed limitations on the appropriations of State and local governments. In June 1990, the people approved Proposition 111, which, among other things, amended the Article XIII-B. The amendment created a new base year of FY 86-87, allowed annual increases based on the City or County population growth and assessed valuation growth of non-residential property, provides for exclusion of capital expenditures over $100,000 and requires an annual independent auditor review of the calculations. Statewide reporting guidelines were developed to define and implement the changes and establish the annual audit requirements.
The City's appropriation limit and the appropriations subject to limit are calculated based on the statewide reporting guidelines and are reviewed by the independent auditor for compliance with the State law and guidelines. The appropriations limit has increased significantly since 1987 by applying the higher of County or City population growth rates and the percentage of non-residential assessed valuation growth. The State Department of Finance provides the PCI and population growth rates. The County Assessor provided the non-residential assessed valuation information.
In reviewing the statewide reporting guidelines and best practices in other Cities, it has become practice in recent years to perform a year end update of the appropriations subject to limit. This is done to determine if there have been any significant changes in appropriations from the initial budget adoption.
Fiscal Year 24-25 Appropriations Limit
The Fiscal Year 24-25 appropriations limit for the City is $166,718,370. This limit increased from the prior year for two reasons: 1) .38% increase for the County population growth rate and 2) 21.06% increase from the prior year valuation growth primarily due to a FY 23-24 increase in taxable values for the City due to 130
Item #8.1.
non-residential new construction as a percentage of the total taxable value increase (as of the FY 23-24 lien year roll date). This percentage may be used as an alternative to the change in California per-capita personal income for calculating a taxing agency’s annual adjustment of its Appropriation Limit pursuant to Article XIIIB of the State Constitution as Amended by Proposition 111 in June 1990.
The Fiscal Year 24-25 appropriations of $16,982,449 are the portion that is funded from proceeds of taxes and is subject to the limit. This amount is $149,735,921 or 90% under the appropriation limit.
Attached to this report is a summary of the calculation formula. Detailed worksheets are available for review.
It is not unusual for cities to be significantly under the appropriations limit since the State law was amended in 1990 to allow for more flexible annual adjustments to the limit calculations.
FISCAL IMPACT: None, since the Appropriations Limit is higher than the Appropriations subject to Limit.
131
Item #8.1.
Prior Year Appropriation Limit $ 176,045,089
Prior Year Adjustment Amount (38,850,938)
Updated Prior Year Appropriation Limit $ 137,194,151
Allowed Compounded Percentage Increase from Prior Year (1) Non-Residential Assessed Valuation Growth from FY 23-24 to 24-25 21.060% City Population Growth From January 2023 to 2024 State Dept of Finance 0.380% Compounded Percentage as an Adjustment Factor 21.520%
Annual Adjustment Amount to Appropriation Limit 29,524,220 Current Year Appropriation Limit 166,718,370
Current Year Adopted Budget Appropriations From Proceeds of Taxes (2) Proceeds of Taxes From Adopted Budget (3) 18,386,212
Less Allowable Exclusion of Certain Appropriations (3) (1,403,763) Current Year Appropriations Subject to Appropriation Limit 16,982,449 Current Year Appropriations Under the Appropriation Limit (3) $ (149,735,921) Percentage Under the Limit -90%
City of Calistoga
Appropriations Limit Calculation Summary
Fiscal Year 24-25 Adopted Budget
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Appropriations Limit 56,438,781 84,745,313 97,995,278 166,718,370 137,194,151 166,718,370 Subject to Limit 10,310,197 6,800,035 9,580,633 16,982,449 15,547,528 16,982,449 Under Limit 46,128,584 77,945,278 88,414,645 149,735,921 121,646,623 149,735,921 0 20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
160,000,000
180,000,000 Amount
Fiscal Years
City of Calistoga
Appropriations Limit Summary
132
Item #8.1.
City of Calistoga
APPROPRIATIONS LIMIT CALCULATION
Fiscal Year 24-25 Adopted Budget
FY 00-01 4.91 N/A 1.64 2.92 107.97022% 4,994,232
FY 01-02 7.82 5.90 -0.10 0.76 108.63943% 5,425,705
FY 02-03 -1.27 3.04 -0.32 1.09 104.16314% 5,651,585
FY 03-04 2.31 5.34 0.06 1.34 106.75156% 6,033,154
FY 04-05 3.28 22.66 -1.07 1.15 124.07059% 7,485,370
FY 05-06 5.26 10.31 0.42 1.17 111.60063% 8,353,720
FY 06-07 3.96 8.66 0.90 1.10 109.85526% 9,177,001
FY 07-08 4.42 2.10 0.95 1.23 105.70437% 9,700,491
FY 08-09 4.29 15.34 0.84 1.09 116.59721% 11,310,501
FY 09-10 0.62 46.72 1.02 1.40 148.77408% 16,827,094
FY 10-11 -2.54 -4.51 0.66 0.96 98.39562% 16,557,123
FY 11-12 2.51 -6.52 0.72 0.97 103.50435% 17,137,342
FY 12-13 3.77 47.76 0.58 0.77 148.89775% 25,517,117
FY 13-14 5.12 23.11 0.25 0.47 123.68862% 31,561,769
FY 14-15 -0.23 9.90 0.29 0.38 110.31762% 34,818,193
FY 15-16 3.82 5.15 0.79 0.94 106.13841% 36,955,476
FY 16-17 5.37 6.28 2.57 0.81 107.14087% 39,594,418
FY 17-18 3.69 14.59 0.23 0.37 115.01398% 45,539,117
FY 18-19 3.67 11.51 0.30 -0.29 111.84453% 50,933,011
FY 19-20 3.85 9.55 1.15 -0.11 110.80983% 56,438,781
FY 20-21 3.73 51.00 -0.56 -0.61 150.15440% 84,745,313
FY 21-22 5.73 15.89 -0.22 -0.80 115.63504% 97,995,278
FY 22-23 7.55 36.22 -1.59 -0.92 134.96678% 132,261,067
FY 23-24 4.44 3.42 -0.68 -0.99 103.72981% 137,194,151
FY 24-25 3.62 21.06 0.29 0.38 121.52003% 166,718,371
Population and Growth Factors
(Worksheet #5 of Guidelines)
Appropriation
Limit Fiscal Year
Percent Change Indicies [1] Percent Change in
Population [1]
Allowed Annual
Percent Growth
in Appropriations
Limit
Appropriations
Limit Amount [4]
[1] From State Department of Finance per Article XIII B of the California Constitution every May 1st for following Fiscal Year Appropriations Calculation. A 1991 amendment to Article XIII-B dropped use of the CPI and allowed for revising limit with PCI or Growht in non-residential assessed valuation and City or County population growth factors back to FY 87-88. The City may selection by resolution the growth factors to be used to calculate the annual Appropriations Limit. The Bold type indicate Factor used in calculation for the individual Fiscal Year.
[2] Per Capita Personal Income - California 4th Quarter - Calculated by State Department of Finance [3] Determination of the annual growth in non-residential assessed valuation is from information provided by the Napa County Assessor's office and calculated by HdL Consultants to the City after FY 00-01.
Application of the persent change in non-residential valuation is from the prior fiscal year change. For example the percent change applied in FY 21-22 of 51.00% was the change in non-residential valuation in FY 18-19 to 19-20, HdL NonResidential New Consruction report [4] Appropriations Limit calculation has been revised to correct factors and mathematical calculations in FY 24-25
Per Capita
Personal
Income [2]
Annual NonResidential
Assessed
Valuation
Growth to Total
Growth [3]
City County
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Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
Policies
The City of Calistoga current approved policies are listed below:
1. Accounts Receivable Policy
2. Cal-Card Policy
3. Purchasing Policy
4. Cash Handling for Finance and Community Services
5. Fixed Asset Capitalization and Inventory Control
6. Debt Management Policy
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Classification FTE Unit Monthly-1 Monthly-2 Monthly-3 Monthly-4 Monthly-5 Hourly-1 Hourly-2 Hourly-3 Hourly-4 Hourly-5 FLSA Accountant 0 CPEA $7,045.22 $7,397.49 $7,767.36 $8,155.73 $8,563.52 $40.6455 $42.6778 $44.8117 $47.0523 $49.4049 Non-Exempt Accounting Assistant 0 CPEA $5,052.85 $5,305.65 $5,570.44 $5,849.40 $6,141.44 $29.1511 $30.6095 $32.1372 $33.7465 $35.4314 Non-Exempt Administrative Aide 0 UTE $16.00 $16.78 $17.59 $18.44 $19.34 Non-Exempt Administrative Assistant 0 CPEA $5,438.59 $5,709.92 $5,995.42 $6,295.08 $6,610.00 $31.3765 $32.9418 $34.5890 $36.3178 $38.1346 Non-Exempt Administrative Services Director 1 UEM $15,644.67 $19,015.86 $90.2577 $109.7069 Exempt Administrative Services Technician 4 CPEA $5,849.40 $6,141.44 $6,448.73 $6,771.27 $7,110.16 $33.7465 $35.4314 $37.2042 $39.0650 $41.0202 Non-Exempt Assistant City Manager 1 UEM $16,847.71 $20,478.46 $97.1983 $118.1450 Exempt Assistant Engineer 0 CPEA $7,839.16 $8,230.35 $8,642.25 $9,074.86 $9,528.16 $45.2259 $47.4828 $49.8591 $52.3550 $54.9702 Non-Exempt Assistant Planner 0 CPEA $7,763.97 $8,151.90 $8,559.44 $8,987.68 $9,437.72 $44.7921 $47.0302 $49.3814 $51.8520 $54.4484 Non-Exempt Associate Civil Engineer 1 UMM $8,918.77 $9,364.76 $9,832.38 $10,324.72 $10,840.75 $51.4544 $54.0275 $56.7253 $59.5657 $62.5428 Exempt Associate Planner 0 CPEA $8,559.44 $8,987.68 $9,437.72 $9,909.55 $10,404.26 $49.3814 $51.8520 $54.4484 $57.1705 $60.0246 Non-Exempt Building Inspector 0 CPEA $6,941.26 $7,287.78 $7,651.73 $8,034.21 $8,436.30 $40.0457 $42.0449 $44.1446 $46.3512 $48.6710 Non-Exempt Building Official 0 UMM $10,324.72 $10,840.75 $11,383.56 $11,952.12 $12,549.52 $59.5657 $62.5428 $65.6744 $68.9545 $72.4011 Exempt Chief Plant Operator (Water & Wastewater) 0 CPEA $8,810.49 $9,251.71 $9,713.61 $10,199.63 $10,709.79 $50.8298 $53.3753 $56.0401 $58.8440 $61.7873 Non-Exempt City Clerk 1 UMM $9,599.60 $10,078.55 $10,583.25 $11,112.67 $11,666.81 $55.3823 $58.1455 $61.0572 $64.1116 $67.3085 Exempt City Manager 1 UCM $20,848.00 $120.2769 Exempt
Coach/Referee 0 UTE $16.00 $16.78 $17.59 $18.44 $19.34 Non-Exempt Code Enforcement Officer 0 UMM $6,655.86 $6,989.58 $7,339.78 $7,703.37 $8,090.65 $38.3992 $40.3245 $42.3449 $44.4425 $46.6768 Non-Exempt Councilmember 0 Elected $200.00 Exempt
Deputy City Clerk 0 UMM $7,704.40 $8,089.62 $8,494.41 $8,918.77 $9,364.76 $44.4485 $46.6709 $49.0062 $51.4544 $54.0275 Exempt Deputy City Manager 1 UEM $15,644.67 $19,015.86 $90.2577 $109.7069 Exempt Deputy Finance Director 1 UMM $11,498.16 $12,073.06 $12,676.71 $13,310.55 $13,976.07 $66.3355 $69.6523 $73.1349 $76.7916 $80.6312 Exempt Deputy Public Works Director 0 UMM $11,383.56 $11,952.12 $12,549.52 $13,176.79 $13,835.99 $65.6744 $68.9545 $72.4011 $76.0199 $79.8230 Exempt Executive Assistant to the City Manager 1 UMM $5,893.66 $6,186.18 $6,497.24 $6,821.69 $7,162.62 $34.0019 $35.6895 $37.4841 $39.3559 $41.3228 Non-Exempt Facility Attendant 0 UTE $18.0800 Non-Exempt
Fairgrounds Revitalization Director 1 UEM $15,644.67 $19,015.86 $90.2577 $109.7069 Exempt Fire Captain 3 CPFA $8,775.19 $9,213.24 $9,674.18 $10,158.00 $10,665.79 $36.1615 $37.9666 $39.8661 $41.8599 $43.9524 Non-Exempt Fire Captain 0 UTE $30.57 $32.10 $33.71 $35.40 $37.17 Non-Exempt Fire Chief 1 UEM $16,847.71 $20,478.46 $97.1983 $118.1450 Exempt Fire Engineer 3 CPFA $7,957.93 $8,355.67 $8,774.10 $9,212.15 $9,673.09 $32.7937 $34.4327 $36.1570 $37.9622 $39.8616 Non-Exempt Fire Engineer 0 UTE $28.7500 $30.1900 $31.7000 $33.2900 $34.9500 Non-Exempt Fire Fighter 3 CPFA $7,218.04 $7,579.81 $7,957.93 $8,355.67 $8,774.10 $29.7447 $31.2355 $32.7937 $34.4327 $36.1570 Non-Exempt Fire Fighter 0 UTE $24.9900 $26.2400 $27.5500 $28.9300 $30.3800 Non-Exempt Head Lifeguard 0 UTE $17.6500 $18.5300 $19.4600 $20.4300 $21.4500 Non-Exempt Human Resources/Finance Specialist 0 UMM $7,339.78 $7,703.37 $8,087.56 $8,492.35 $8,919.80 $42.3449 $44.4425 $46.6590 $48.9943 $51.4604 Non-Exempt Human Resources Manager 1 UMM $9,831.97 $10,323.57 $10,839.74 $11,381.73 $11,950.81 $56.7229 $59.5591 $62.5370 $65.6638 $68.9470 Exempt Lifeguard I 0 UTE $16.5600 $17.3900 $18.2600 $19.1700 $20.1300 Non-Exempt Maintenance Superintendent 1 UMM $9,561.49 $10,039.41 $10,541.02 $11,068.38 $11,621.49 $55.1624 $57.9197 $60.8136 $63.8560 $67.0471 Exempt Maintenance Technician I 3 CPEA $5,052.85 $5,305.65 $5,570.44 $5,849.40 $6,141.44 $29.1511 $30.6095 $32.1372 $33.7465 $35.4314 Non-Exempt Maintenance Technician II 3 CPEA $5,570.44 $5,849.40 $6,141.44 $6,448.73 $6,771.27 $32.1372 $33.7465 $35.4314 $37.2042 $39.0650 Non-Exempt Management Analyst I 0 UMM $7,521.06 $7,897.01 $8,292.53 $8,705.56 $9,141.25 $43.3907 $45.5597 $47.8415 $50.2244 $52.7380 Exempt Management Analyst II 0 UMM $8,705.56 $9,141.25 $9,599.60 $10,078.55 $10,583.25 $50.2244 $52.7380 $55.3823 $58.1455 $61.0572 Exempt Mayor 0 Elected $200.00 Exempt
Non-Classified Employee-Professional/Technical 0 UTE $16.00 $150.00 See Note 3 Office Assistant I 0 UTE $16.00 $16.78 $17.59 $18.44 $19.34 Non-Exempt Office Assistant II 0 UTE $17.09 $17.94 $18.84 $19.78 $20.77 Non-Exempt Operator-in-Training 0 UTE Non-Exempt
Parks & Recreation Director 0 UEM $15,644.67 $19,015.86 $90.2577 $109.7069 Exempt Permit Technician 2 CPEA $5,833.20 $6,125.32 $6,431.13 $6,752.91 $7,090.67 $33.6531 $35.3384 $37.1027 $38.9591 $40.9077 Non-Exempt step 5 is set at 20% below a Plant Operator I step 1
Exhibit A
Item #8.1.
Planning & Building Director 1 UEM $15,644.67 $19,015.86 $90.2577 $109.7069 Exempt Plant Operator I 1 CPEA $6,437.95 $6,759.25 $7,097.10 $7,452.66 $7,824.77 $37.1420 $38.9957 $40.9448 $42.9961 $45.1429 Non-Exempt Plant Operator II 4 CPEA $7,270.75 $7,634.58 $8,016.13 $8,416.59 $8,837.12 $41.9466 $44.0457 $46.2469 $48.5573 $50.9834 Non-Exempt Police Chief 1 UEM $16,847.71 $20,478.46 $97.1983 $118.1450 Exempt Police Lieutenant 1 UMM $11,952.12 $12,549.52 $13,176.79 $13,835.99 $14,527.12 $68.9545 $72.4011 $76.0199 $79.8230 $83.8103 Exempt Police Officer 10 CPOA $7,359.69 $7,727.35 $8,113.45 $8,519.07 $8,945.29 $42.4598 $44.5809 $46.8084 $49.1485 $51.6074 Non-Exempt Police Officer Trainee 0 UTE Non-Exempt
Police Technician 0 UTE $16.00 $16.78 $17.59 $18.44 $19.34 Non-Exempt Police Sergeant 2 CPOA $8,731.64 $9,169.79 $9,626.38 $10,110.08 $10,615.48 $50.3748 $52.9026 $55.5368 $58.3274 $61.2432 Non-Exempt Pool Manager 0 UTE $18.7300 $19.6700 $20.6500 $21.6800 $22.7600 Non-Exempt Public Safety Communications Manager 1 UMM $8,066.11 $8,500.70 $8,935.30 $9,369.90 $9,804.50 $46.5353 $49.0425 $51.5498 $54.0571 $56.5644 Exempt Public Safety Community Services Officer 1 CPOA $5,794.92 $6,082.59 $6,387.70 $6,708.07 $7,041.51 $33.4322 $35.0919 $36.8521 $38.7004 $40.6241 Non-Exempt Public Safety Dispatch Supervisor 0 CPOA $6,708.07 $7,041.51 $7,394.57 $7,763.97 $8,151.90 $38.7004 $40.6241 $42.6610 $44.7921 $47.0302 Non-Exempt Public Safety Dispatcher 4 CPOA $5,794.92 $6,082.59 $6,387.70 $6,708.07 $7,041.51 $33.4322 $35.0919 $36.8521 $38.7004 $40.6241 Non-Exempt Public Works Director/City Engineer 1 UEM $15,644.67 $19,015.86 $90.2577 $109.7069 Exempt Recreation Aide 0 UTE $16.00 $16.78 $17.59 $18.44 $19.34 Non-Exempt Recreation Coordinator 2 CPEA $5,254.89 $5,517.40 $5,792.80 $6,082.26 $6,386.96 $30.3167 $31.8312 $33.4200 $35.0900 $36.8478 Non-Exempt Recreation Leader 0 UTE $16.56 $17.39 $18.26 $19.17 $20.13 Non-Exempt Recreation Manager 1 UMM $9,831.97 $10,323.57 $10,839.74 $11,381.73 $11,950.81 $56.7229 $59.5591 $62.5370 $65.6638 $68.9470 Exempt Senior Accounting Assistant 1 CPEA $5,709.92 $5,995.42 $6,295.08 $6,610.00 $6,941.26 $32.9418 $34.5890 $36.3178 $38.1346 $40.0457 Non-Exempt Senior Civil Engineer 1 UMM $10,078.55 $10,258.80 $11,112.67 $11,666.81 $12,250.82 $58.1455 $59.1854 $64.1116 $67.3085 $70.6778 Exempt Senior Maintenance Technician 2 CPEA $6,592.02 $6,921.79 $7,268.68 $7,631.54 $8,012.66 $38.0309 $39.9334 $41.9347 $44.0281 $46.2269 Non-Exempt Senior Planner 1 UMM $9,364.76 $9,832.38 $10,324.72 $10,840.75 $11,383.56 $54.0275 $56.7253 $59.5657 $62.5428 $65.6744 Exempt Senior Planner/Assistant to the City Manager 0 UMM $10,324.72 $10,840.75 $11,383.56 $11,952.12 $12,549.52 $59.5657 $62.5428 $65.6744 $68.9545 $72.4011 Exempt Senior Plant Operator 1 CPEA $7,973.94 $8,369.50 $8,790.11 $9,229.49 $9,691.40 $46.0035 $48.2856 $50.7122 $53.2471 $55.9119 Non-Exempt Senior Recreation Leader 0 UTE $18.7300 $19.6700 $20.6500 $21.6800 $22.7600 Non-Exempt Speciality Instructor I 0 UTE $16.56 $17.39 $18.26 $19.17 $20.13 Non-Exempt Speciality Instructor II 0 UTE $18.7300 $19.6700 $20.6500 $21.6800 $22.7600 Non-Exempt Swim Instructor I 0 UTE $16.00 $16.78 $17.59 $18.44 $19.34 Non-Exempt Swim Instructor II 0 UTE $17.65 $18.53 $19.46 $20.43 $21.45 Non-Exempt Utilities Systems Superintendent 1 UMM $10,701.70 $11,236.27 $11,798.65 $12,387.81 $13,007.87 $61.7406 $64.8246 $68.0691 $71.4681 $75.0454 Exempt Water Conservation Manager 0 UTE $27.42 $28.79 $30.23 $31.74 $33.33 Non-Exempt Water Conservation Specialist 0 UTE $17.26 $18.12 $19.03 $19.98 $20.98 Non-Exempt Water Conservation Technician 0 CPEA $5,052.85 $5,305.65 $5,570.44 $5,849.40 $6,141.44 $29.1511 $30.6095 $32.1372 $33.7465 $35.4314 Non-Exempt 70 4 - A Temporary Employee working in a classification which not listed in Group UTE receives the same wage/salary schedule as the represented classification 5 - UEM classifications have a minimum and maximum rate; an employee may be at any value from the minimum to the maximum.
Salary schedule as of 2024-02-21
UMM - Unrepresented Mid-Management
UTE - Unrepresented Temporary Employee
Notes
1 - Hourly, except FLSA Non-Exempt fire safety, is the Yearly (Monthly x 12) divided by 2,080 hours, rounded to 4 decimal places 2 - Hourly FLSA Non-Exempt fire safety is the Yearly (Monthly x 12) divided by 2,912 hours (2,756 regular hours + 156 overtime hours) CPOA - Calistoga Police Officers Association
Elected - Mayor & Councilmembers
UCM - City Manager
UEM - Unrepresented Executive Management
3 - Exempt or non-exempt status under the FLSA is to be reviewed based on the assigned duties and pay; pay is at any value from the minimum to the maximum.
Legend
CPEA - Calistoga Public Employees Association
CPFA - Calistoga Professional Firefighters Association
step 5 is set at 20% below a Police Officer step 1
Item #8.1.
RESOLUTION NO. 2024-XXX
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CALISTOGA, COUNTY OF NAPA, STATE OF CALIFORNIA, APPROVING THE CITY’S
OPERATING AND CAPITAL IMPROVEMENT BUDGET FOR FISCAL YEAR 2024-25 AND AMENDING THE PERSONNEL AND STAFFING LISTING AND
THE SALARY SCHEDULE
WHEREAS, the City Council of the City of Calistoga adopted an Operating Budget and Capital Improvement Budget for Fiscal Year 2023-24 on June 21, 2023; and
WHEREAS, the City Council of the City of Calistoga adopted budget adjustments on January 16, 2024, for Fiscal Year 2023-24 based on the determination by the City Manager that these adjustments were essential to the City’s operations; and
WHEREAS, the City Council has reviewed the proposed Operating Budget and Capital Improvement Budget for the period of July 1, 2024, through June 30, 2025, and does hereby find the recommendation to be necessary and in the City’s best interest; and
WHEREAS, the City Manager has reviewed the staffing needs of the organization to best implement the work directed by the City Council; and WHEREAS, having reviewed the Recreation Department scope of services, the City Manager recommends elimination of the Recreation Director position and the addition of a Recreation Services Manager position; and WHEREAS, the salary schedule needs to incorporate an updated salary range for the Recreation Services Manager; and
WHEREAS, having reviewed compensation of the City’s comparable agencies and considered internal salary consistency, the City Manager recommends a top salary of $11,950.81 per month for the Recreation Services Manager; and
WHEREAS, anticipating the acquisition of approximately 70 acres of property referred to as the Fairgrounds, the City Manager recommends the creation of a Fairgrounds Revitalization Director; and
WHEREAS, the classification of Fairgrounds Revitalization Director is a new classification and the City needs to establish a salary range; and Attachment 1
Item #8.1.
Resolution No. 2024-____
WHEREAS, having reviewed salaries for internal consistency, the City Manager is recommending a top salary of $19,015.86 per month for the Fairgrounds Revitalization Director; and
WHEREAS, having reviewed the executive management structure, the City Manager recommends creation of a Deputy City Manager; and WHEREAS, the classification of Deputy City Manager is a new classification and the City needs to establish a salary range; and WHEREAS, having reviewed salaries for internal consistency, the City Manager is recommending a top salary of $19,015.86 per month; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Calistoga hereby:
1) Approves the budget for the City of Calistoga Operating and Capital Improvement Budget including the salary schedule for Fiscal Year 2024-25 as shown as Exhibit A to this resolution which incorporates the following salaries:
2) Approves the Personnel and Staffing listing as shown in the budget book which incorporates the following amendments:
Classification Step 1 Step 2 Step 3 Step 4 Step 5 FLSA
Recreation Services
Manager
Monthly $9,831.97 $10,323.57 $10,839.74 $11,381.73 $11,950.81 Exempt
Deputy City Manager Monthly salary range: $15,644.67 – $19,015.86 Exempt Fairgrounds
Revitalization
Director
Monthly salary range: $15,644.67 – $19,015.86 Exempt
Item #8.1.
Resolution No. 2024-____
The Recreation Services Manager is an unrepresented mid-management classification.
The Deputy City Manager and Fairgrounds Revitalization Director are unrepresented executive management classifications.
3) Authorizes the City Manager to make any technical corrections in any of the associated documents.
I, Yudiana Galvan, City Clerk of the City of Calistoga, hereby certify that the foregoing Resolution was duly adopted by the City Council of the City of Calistoga at a regular meeting held on the 11th day of June 2024, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
ATTEST:
______________________________ _______________________
Yudiana Galvan, City Clerk Donald Williams, Mayor
Allocation
Department Classification
Effective
Date Current Proposed Change
Parks &
Recreation
Recreation Director July 1,
2024
1.0 0.0 -1.0
Parks &
Recreation
Recreation Services Manager July 1,
2024
0.0 1.0 +1.0
Fairgrounds Fairgrounds Revitalization
Director
July 1,
2024
0.0 1.0 +1.0
City
Manager
Deputy City Manager July 1,
2024
0.0 1.0 +1.0
Net Change 2.0
Item #8.1.
RESOLUTION NO. 2024
-xxx
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CALISTOGA, COUNTY OF
NAPA, STATE OF CALIFORNIA, ADOPTING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2024-25 AND THE APPROPRIATIONS SUBJECT TO LIMIT FOR FISCAL YEAR 2024-25
WHEREAS, the people of California on November 6, 1979, added Article XIII-B to the State Constitution placing various limitations on the appropriations of the State and local governments; and WHEREAS, the State Legislature adopted Chapters 1205 and 1342 of the 1980 Statutes which implemented Article XIII-B; and
WHEREAS, the people of California on June 5, 1990 amended Article XIII-B effective July 1, 1990; and
WHEREAS, the provisions of the amendments have been interpreted by a coalition of statewide organizations, and the organizations have issued through the League of California Cities revised guidelines to recalculate the appropriations limit; and WHEREAS, the Government Code provides the process in which to calculate the appropriations limit and requires cities to adopt a resolution setting the annual appropriation limit (attached to this resolution as Exhibit A); and
WHEREAS, the City has complied with the provisions of Article XIII-B in determining the appropriations limit for Fiscal Year 2024-25; and
NOW, THEREFORE, BE IT RESOLVED THAT THE CITY COUNCIL OF THE CITY OF CALISTOGA DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. The annual adjustment factors used to calculate the FY 2024-25 appropriations limit shall be the change in non-residential assessed valuation percentage 21.06% and January 2023 City population .38%.
Section 2. The FY 2024-25 appropriation limit shall be $166,718,370.
Section 3. The FY 2024-25 final appropriations subject to the appropriation limit is $16,982,449.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Calistoga at a regular meeting held on the 11th day of June 2024.
I, Yudiana Galvan, City Clerk of the City of Calistoga, hereby certify that the foregoing Resolution was duly adopted by the City Council of the City of Calistoga at a regular meeting held on the 11th day of June 2024, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Item #8.1.
APPROVED:
_____________________________
Resolution No. 20XX-0XX
ATTEST:
____________________________
Yudiana Galvan, City Clerk Donald Williams, Mayor
Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
Exhibit A
Appropriations Limit for Fiscal Year 2024-25 Budget
DESCRIPTION: Consideration of a Resolution adopting the Fiscal Year 2024-25 appropriation limit.
RECOMMENDATION: Consider adopting resolution.
BACKGROUND: State law requires the City to set an appropriation limit. The limit is based on appropriations (formal authorization by the City Council to spend funds) only from proceeds of taxes, as defined by the law and statewide reporting guidelines. The appropriations limit amount is increased each year by a formula that uses a combination of percent changes in the Statewide Per Capita Income (PCI), City or County Population and Non-residential assessed valuation.
In November 1979, the people of California added Article XIII-B to the State Constitution, which placed limitations on the appropriations of State and local governments. In June 1990, the people approved Proposition 111, which, among other things, amended the Article XIII-B. The amendment created a new base year of FY 86-87, allowed annual increases based on the City or County population growth and assessed valuation growth of non-residential property, provides for exclusion of capital expenditures over $100,000 and requires an annual independent auditor review of the calculations. Statewide reporting guidelines were developed to define and implement the changes and establish the annual audit requirements.
The City's appropriation limit and the appropriations subject to limit are calculated based on the statewide reporting guidelines and are reviewed by the independent auditor for compliance with the State law and guidelines. The appropriations limit has increased significantly since 1987 by applying the higher of County or City population growth rates and the percentage of non-residential assessed valuation growth. The State Department of Finance provides the PCI and population growth rates. The County Assessor provided the non-residential assessed valuation information.
In reviewing the statewide reporting guidelines and best practices in other Cities, it has become practice in recent years to perform a year end update of the appropriations subject to limit. This is done to determine if there have been any significant changes in appropriations from the initial budget adoption.
Fiscal Year 24-25 Appropriations Limit
The Fiscal Year 24-25 appropriations limit for the City is $166,718,370. This limit increased from the prior year for two reasons: 1) .38% increase for the County population growth rate and 2) 21.06% increase from the prior year valuation growth primarily due to a FY 23-24 increase in taxable values for the City due to Item #8.1.
City of Calistoga Fiscal Year 24-25 Budget
Exhibit A
non-residential new construction as a percentage of the total taxable value increase (as of the FY 23-24 lien year roll date). This percentage may be used as an alternative to the change in California per-capita personal income for calculating a taxing agency’s annual adjustment of its Appropriation Limit pursuant to Article XIIIB of the State Constitution as Amended by Proposition 111 in June 1990.
The Fiscal Year 24-25 appropriations of $16,982,449 are the portion that is funded from proceeds of taxes and is subject to the limit. This amount is $149,735,921 or 90% under the appropriation limit.
Attached to this report is a summary of the calculation formula. Detailed worksheets are available for review.
It is not unusual for cities to be significantly under the appropriations limit since the State law was amended in 1990 to allow for more flexible annual adjustments to the limit calculations.
FISCAL IMPACT: None, since the Appropriations Limit is higher than the Appropriations subject to Limit.
Item #8.1.
Prior Year Appropriation Limit $ 176,045,089
Prior Year Adjustment Amount (38,850,938)
Updated Prior Year Appropriation Limit $ 137,194,151
Allowed Compounded Percentage Increase from Prior Year (1) Non-Residential Assessed Valuation Growth from FY 23-24 to 24-25 21.060% City Population Growth From January 2023 to 2024 State Dept of Finance 0.380% Compounded Percentage as an Adjustment Factor 21.520%
Annual Adjustment Amount to Appropriation Limit 29,524,220 Current Year Appropriation Limit 166,718,370
Current Year Adopted Budget Appropriations From Proceeds of Taxes (2) Proceeds of Taxes From Adopted Budget (3) 18,386,212
Less Allowable Exclusion of Certain Appropriations (3) (1,403,763) Current Year Appropriations Subject to Appropriation Limit 16,982,449 Current Year Appropriations Under the Appropriation Limit (3) $ (149,735,921) Percentage Under the Limit -90%
City of Calistoga
Appropriations Limit Calculation Summary
Fiscal Year 24-25 Adopted Budget
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25
Appropriations Limit 56,438,781 84,745,313 97,995,278 166,718,370 137,194,151 166,718,370 Subject to Limit 10,310,197 6,800,035 9,580,633 16,982,449 15,547,528 16,982,449 Under Limit 46,128,584 77,945,278 88,414,645 149,735,921 121,646,623 149,735,921 0 20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
160,000,000
180,000,000
Amount
Fiscal Years
City of Calistoga
Appropriations Limit Summary
Item #8.1.
City of Calistoga
APPROPRIATIONS LIMIT CALCULATION
Fiscal Year 24-25 Adopted Budget
FY 00-01 4.91 N/A 1.64 2.92 107.97022% 4,994,232
FY 01-02 7.82 5.90 -0.10 0.76 108.63943% 5,425,705
FY 02-03 -1.27 3.04 -0.32 1.09 104.16314% 5,651,585
FY 03-04 2.31 5.34 0.06 1.34 106.75156% 6,033,154
FY 04-05 3.28 22.66 -1.07 1.15 124.07059% 7,485,370
FY 05-06 5.26 10.31 0.42 1.17 111.60063% 8,353,720
FY 06-07 3.96 8.66 0.90 1.10 109.85526% 9,177,001
FY 07-08 4.42 2.10 0.95 1.23 105.70437% 9,700,491
FY 08-09 4.29 15.34 0.84 1.09 116.59721% 11,310,501
FY 09-10 0.62 46.72 1.02 1.40 148.77408% 16,827,094
FY 10-11 -2.54 -4.51 0.66 0.96 98.39562% 16,557,123
FY 11-12 2.51 -6.52 0.72 0.97 103.50435% 17,137,342
FY 12-13 3.77 47.76 0.58 0.77 148.89775% 25,517,117
FY 13-14 5.12 23.11 0.25 0.47 123.68862% 31,561,769
FY 14-15 -0.23 9.90 0.29 0.38 110.31762% 34,818,193
FY 15-16 3.82 5.15 0.79 0.94 106.13841% 36,955,476
FY 16-17 5.37 6.28 2.57 0.81 107.14087% 39,594,418
FY 17-18 3.69 14.59 0.23 0.37 115.01398% 45,539,117
FY 18-19 3.67 11.51 0.30 -0.29 111.84453% 50,933,011
FY 19-20 3.85 9.55 1.15 -0.11 110.80983% 56,438,781
FY 20-21 3.73 51.00 -0.56 -0.61 150.15440% 84,745,313
FY 21-22 5.73 15.89 -0.22 -0.80 115.63504% 97,995,278
FY 22-23 7.55 36.22 -1.59 -0.92 134.96678% 132,261,067
FY 23-24 4.44 3.42 -0.68 -0.99 103.72981% 137,194,151
FY 24-25 3.62 21.06 0.29 0.38 121.52003% 166,718,371
Population and Growth Factors
(Worksheet #5 of Guidelines)
Appropriation
Limit Fiscal Year
Percent Change Indicies [1] Percent Change in
Population [1]
Allowed Annual
Percent Growth
in Appropriations
Limit
Appropriations
Limit Amount [4]
[1] From State Department of Finance per Article XIII B of the California Constitution every May 1st for following Fiscal Year Appropriations Calculation. A 1991 amendment to Article XIII-B dropped use of the CPI and allowed for revising limit with PCI or Growht in non-residential assessed valuation and City or County population growth factors back to FY 87-88. The City may selection by resolution the growth factors to be used to calculate the annual Appropriations Limit. The Bold type indicate Factor used in calculation for the individual Fiscal Year.
[2] Per Capita Personal Income - California 4th Quarter - Calculated by State Department of Finance [3] Determination of the annual growth in non-residential assessed valuation is from information provided by the Napa County Assessor's office and calculated by HdL Consultants to the City after FY 00-01.
Application of the persent change in non-residential valuation is from the prior fiscal year change. For example the percent change applied in FY 21-22 of 51.00% was the change in non-residential valuation in FY 18-19 to 19-20, HdL NonResidential New Consruction report [4] Appropriations Limit calculation has been revised to correct factors and mathematical calculations in FY 24-25
Per Capita
Personal
Income [2]
Annual NonResidential
Assessed
Valuation
Growth to Total
Growth [3]
City County
Item #8.1.