Calistoga City Council
June 24, 2025

City of Calistoga Fiscal Year 25-26 Budget
Exhibit A
non-residential new construction as a percentage of the total taxable value increase (as of the FY 24-25 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 25-26 appropriations of $17,572,370 are the portion that is funded from proceeds of taxes and is subject to the limit. This amount is $166,777,762 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 #6.8.

Prior Year Appropriation Limit $ 166,718,371
Prior Year Adjustment Amount -
Updated Prior Year Appropriation Limit $ 166,718,371
Allowed Compounded Percentage Increase from Prior Year (1) Non-Residential Assessed Valuation Growth from FY 24-25 to 25-26 9.960% City Population Growth From January 2024 to 2025 State Dept of Finance 0.560% Compounded Percentage as an Adjustment Factor 10.576%
Annual Adjustment Amount to Appropriation Limit 17,631,761 Current Year Appropriation Limit 184,350,132
Current Year Adopted Budget Appropriations From Proceeds of Taxes (2) Proceeds of Taxes From Adopted Budget (3)
19,103,069
Less Allowable Exclusion of Certain Appropriations (3) (1,530,699) Current Year Appropriations Subject to Appropriation Limit 17,572,370 Current Year Appropriations Under the Appropriation Limit (3) $ (166,777,762) Percentage Under the Limit -90%
City of Calistoga
Appropriations Limit Calculation Summary
Fiscal Year 25-26 Adopted Budget
FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Appropriations Limit 84,745,313 97,995,278 184,350,132 137,194,151 166,718,370 184,350,132 Subject to Limit 6,800,035 9,580,633 17,572,370 15,547,528 16,982,449 17,572,370 Under Limit 77,945,278 88,414,645 166,777,762 121,646,623 149,735,921 166,777,762 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
200,000,000 Amount
Fiscal Years
City of Calistoga
Appropriations Limit Summary
Item #6.8.

City of Calistoga

APPROPRIATIONS LIMIT CALCULATION
Fiscal Year 25-26 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
FY 25-26 6.44 9.96 -0.41 0.56 110.57578% 184,350,132
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 #6.8.

City of Calistoga
Operating and Capital Improvement Budget
Fiscal Year: 2025-26
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Table of Contents
(To be finalized)
Item #6.8.

City of Calistoga Fiscal Year 2025-26 Budget
June 24, 2025
Honorable Mayor and Council Members:

We are pleased to present the City of Calistoga’s Fiscal Year 2025-26 Budget.

The budget is based around the City Council Priorities and allows staff to continue providing all services at the same or increased services levels, while remaining balanced and meeting the City Council’s 50% reserve policy. The operating expenditure for the General Fund in the proposed budget is approximately $21.9 million. The General Fund reserve fund balance reported at the beginning of the Fiscal Year 2025-26 is approximately $10.7 million. Budget highlights for the full budget are summarized below, followed by more detailed budget sheets.

GENERAL FUND REVENUES
The General Fund revenues and appropriations are illustrated in three categories:
 General Operating Fund: This fund covers the ongoing resources necessary to provide daily services to citizens and businesses. The revenues in this category include general revenues, such as property taxes, sales taxes, transient occupancy taxes, user fees, as well as miscellaneous revenues.  Capital Revenues: This accounts for revenues transferred or designated for capital improvement projects. The revenues in this category are other funding sources, grants, voter-approved measures, and donations.  Council Priorities: This accounts for revenues from one-time sources, including unrestricted fund balance above 50% reserves.

Below are the highlights of the General Fund Revenues:

I. Operating Revenues: The four revenue categories—property taxes, vehicle license fees, sales taxes, and transient occupancy taxes—accounted for approximately eightytwo percent (82%) of the total General Fund revenue of $21.9 million. Each major revenue source is described below:
 The Transient Occupancy Tax (TOT) is projected to reach $11.9 million, reflecting an increase of approximately $52,560 (0.44%) over the FY 2024-25 revised budget, making it the largest source of General Fund Revenue at 54.6%.

Room rates and occupancy levels influence this revenue. It's important to note that part of the revenue increase can be attributed to the 400 Silverado, which has been fully operational since Fiscal Year 2022-23.
 Property tax is the second largest source of General Fund revenue and is projected to be $3.4 million, reflecting an increase of $92,639, or 2.6%, from FY 2024-25 estimates. The estimated rise in property tax revenues can be attributed to the annual increase in assessed values.

Item #6.8.

City of Calistoga Fiscal Year 2025-26 Budget
 Sales Tax is projected to generate $1.5 million in revenue, reflecting an increase of $42,271 (2.8%) over the current fiscal year. As the third largest source of General Fund revenue, sales tax collections continue to be influenced by trends in online shopping, with modest gains expected through countywide tax pool allocations.
 Property Tax In Lieu Of Motor Vehicle License Fees is the fourth largest source of General Fund revenue, expected to reach $1.1 million—an increase of $82,000 from FY 2024-25 estimates. The projected growth in motor vehicle license fees results from an increase in the general assessed valuation of property values in the City of Calistoga. PLEASE NOTE THIS SOURCE OF FUNDING IS IN JEOPARDY. Future city budgets will be significantly affected should this revenue not continue. State intervention is required, and dedicated efforts are underway, trying to protect this revenue source.

The chart below illustrates the General Fund revenue sources.

Chart 1
II. Capital Revenues: The capital revenue categories included in the proposed budget are grants, contributions, and transfers from voter-approved measures at the regional or state levels.
 Other funding sources and grants: The City of Calistoga team has been continually active and successful in obtaining funds from federal, state, and other partners to fund key strategic projects. The budget for the Fiscal Year 2025-26 includes the following project reimbursements from outside sources totaling $2.25 million:

Item #6.8.

City of Calistoga Fiscal Year 2025-26 Budget
Table 1
Capital Improvement
Project
Funding Source Amount
Pavement Maintenance Measure T $700,000
Pavement Maintenance SB1 $135,000
Fairway Path (Vine Trail) Transportation DIF $361,000
South Oak Bridge Transit Development Act Grant $150,000 Brannan Street Crosswalks Transit Development Act Grant $150,000 Total $1,496,000
 Transfers In/Other Financing Sources: Voter-approved measures at the county and state levels and Federal funding provide funding sources that are usually recorded in a separate fund for accounting purposes; however, funds are transferred to General Capital when adequate funds are accumulated to complete the large improvement projects.
 Measure T: The City of Calistoga's share of a voter-approved measure funds specific capital infrastructure projects from the revenues it collects.

As part of Napa County, the City of Calistoga passed a county-wide measure to support funding for local street and road improvements. The City collects funds for Measure T (Fund 24) and transfers these funds to the General Capital Improvement Fund to finance the Pavement Maintenance projects. The budget allocates $700,000 from the Measure T funds for the Pavement Maintenance Project.
 Transportation: The Transportation Development Impact fee is imposed on new development to mitigate the effects of this development on transportation infrastructure, including roadways, bicycle, and pedestrian facilities. The effects are measured by either the number of units or square footage, depending on the type of development. A transfer of $361,000 from the Transportation Fund (Fund 57) is included in the budget for the Pavement Maintenance Project.
 State Gas Tax Fund and Road Maintenance and Rehabilitation Act (RMRA) Fund: State Gas Tax and RMRA tax revenues provide funding to local governments, counties, and the State of California to repair and rehabilitate roads, bridges, and other public infrastructure. The City of Calistoga receives these revenues from the State on an ongoing basis and deposits them into its own account for accounting purposes. The proposed budget for the Fiscal Year 2025-26 includes a contribution of $135,000 from the SB-1, RMRA Fund (Fund 22) for the Pavement Maintenance project in the General Capital Improvement Fund.

II. Council Priorities: The City Council has taken action to establish a funding mechanism for essential infrastructure and human capital needs within the City. This fund, known as the City Council’s infrastructure fund, encompasses general types of projects as approved by the Council. The two primary revenue sources for this fund are a portion of unrestricted surpluses from the General Fund and one-time revenues that the Council may opt to add. The proposed budget for Fiscal Year 2025-26 allocates $235,000 to this fund.

Item #6.8.

City of Calistoga Fiscal Year 2025-26 Budget
As the City plans to allocate fiscal resources for the future, the City Council has emphasized that deferred maintenance and public infrastructure remain key priorities. This budget includes ongoing spending on capital infrastructure, such as roads, water systems, and wastewater repairs to replace aging utilities that have exceeded their useful life. To achieve this, the city employs realistic and conservative projections for both revenues and expenditures. The budgets for Water, Wastewater, Capital Improvement Projects, and Special Funds are also included in this document.

GENERAL FUND EXPENDITURES (APPROPRIATIONS)
The General Fund expenditures/appropriations are illustrated in these categories:

I. General Operating Fund: This accounts for the ongoing allocation of resources needed to deliver the day-to-day service to the citizens and businesses. The expenditures in this category are the services that the City provides from the “General” revenues. Examples of these revenue sources include police and public protection, fire suppression, planning and building services, culture and recreation, parks and road rehabilitation, the Calistoga Chamber of Commerce, and other non-profit agencies or community groups. The expenditures for the General Fund are detailed later in this document. The chart below illustrates the allocation of the General Fund Resources by functional areas:

Chart 2
II. Capital Expenditures: This section details the capital improvement expenditures outlined in the proposed budget for Fiscal Year 2025-26. The capital improvement budget encompasses the total project cost, which includes initial scoping, design, and construction expenses; however, the actual expenditures occur over multiple years.

The capital expenditures proposed for Fiscal Year 2025-26 from the General Capital Projects accounts are listed in Table 2 below.

Item #6.8.

City of Calistoga Fiscal Year 2025-26 Budget
Table 2
General Fund: Capital Improvement Projects
Capital Improvement Projects (CIP) FYE 2025-26
Proposed
Budget
Pavement Maintenance $1,665,000
EV Charging Station $200,000
Master Services Agreement $50,000
South Oak Bridge $577,510
Speed Cushion Program $15,000
Facility Maintenance $185,000
Brannan Street Crosswalks $135,500
Total Capital Improvement Expenditures $2,828,010

WATER ENTERPRISE FUND
Water Operating Fund
In Fiscal Year 2022-23, the City retained Raftelis Financial Consultants, Inc., to update the City's water and wastewater utility rates. In December 2023, the City Council adopted a Five-Year Water Rate, which provides revenue for capital improvements, increased operational costs, and to meet debt reserves.

The net operating surplus projected for the Fiscal Year 2025-26 in the Water Operating Fund is approximately $1,977,470 before depreciation expense (depreciation is a noncash transaction). The proposed budget for total operating revenues in the Water Operating Fund for the Fiscal Year 2025-26 is $6.6 million.

Operating expenditures are expected to rise from the current fiscal year in the Water Treatment category. The proposed operating budget for FY 2025-26 is $4.6 million. This proposed budget reflects a small increase compared to Fiscal Year 2024-25. The rise in the Water Treatment division is attributed to the following adjustments:
 Water Conservation Program budget still includes approximately $6,500 to continue with the programs in place to help residents reduce water use.  Increase in field equipment of $75,000 for the replacement of the radio-read dead meters.

Water Capital Improvement Fund
The Water Capital Improvement Fund is projected to conclude the Fiscal Year 2024-25 with a working capital balance of $3.4 million. The Water Operations Fund will allocate $782,000 for Water Capital Projects. The City anticipates total grant revenues of $1,438,174 for the water capital improvement projects. The total revenues budgeted for the Water Capital Improvement Fund for the proposed budget for Fiscal Year 2025-26 are $5.1 million.

The total water capital improvements budgeted for the Fiscal Year 2025-26 is $5.6 million, which includes the debt issues. Table 3 below illustrates the capital projects programmed in the Water Capital Improvement Fund:

Item #6.8.

City of Calistoga Fiscal Year 2025-26 Budget
Table 3
Water Capital Improvement Projects Fiscal Year 2025-26
Debt Issues - Principal $282,000
Debt Issues - Interest $149,866
Kimball Intake & Drain Valve $300,000
Auto Meter Read $500,000
Replace Water Mains $1,725,000
Thermal HAA5 $50,000
Relocate Dunaweal Booster $5,000
Raise Utility Iron on HWY 29 $20,000
Kimball Dam Raise $2,099,409
Brannan Street Water Main Loop $40,000
Water Plant Improvements $75,000
Master Services Agreement $151,000
Conn Creek Water Line $175,000
Total: $5,572,275

WASTEWATER ENTERPRISE FUND
Wastewater Operating Fund
As mentioned, the City hired Raftelis Financial Consultants, Inc. to update the City’s Wastewater Utility Rates. The total revenue from wastewater rates is budgeted at $6.0 million.

Operating expenditures are anticipated to increase for Fiscal Year 2025-26 when compared to Fiscal Year 2024-25. The increase includes a transfer to Wastewater Capital Improvement fund for $204,000.

The Wastewater Operations Fund surplus before depreciation expense is approximately $2.8 million. The operating expenditures total $4.2 million, including a depreciation expense of approximately $998,000.

Wastewater Capital Improvement Fund
The Wastewater Capital Improvement Fund is expected to end the Fiscal Year 2025-26 with a net surplus of approximately $2.5 million. Total receipts for the Wastewater Capital Improvement Fund are $5.4 million. The revenue budget proposed for the Fiscal Year 2025-26 is illustrated below.
 Grants ($5.2 million): The City staff have been successful in obtaining outside funding sources to match local funds for various capital improvement projects.

Item #6.8.

City of Calistoga Fiscal Year 2025-26 Budget
Table 4
Capital Improvement
Projects
Funding Source Projected
Reimbursement –
Fiscal Year 2025-26
Riverside Ponds/River
Restoration
Hazard Mitigation Grant
(HMGP)
$4,177,096
Riverside Ponds/River
Restoration
IRWMP Grant $934,655
Riverside Ponds/River
Restoration
FEMA HGP $134,727
Total $5,246,478
The total wastewater capital improvements budgeted for the Fiscal Year 2025-26 is $6 million. Table 5 below illustrates the capital projects programmed in the Water Capital Improvement Fund:

Table 5
Wastewater Capital Improvement Projects
Fiscal Year
2025-26
Debt Issues - Principal $155,000
Debt Issues - Interest $100,713
Sewer Laterals $8,000
Riverside Pond $5,500,00
WWTP Plant Repairs $185,000
Sewer Main Extension Reimbursement $75,000
Raise Ut Hwy 29 $15,000
Master Services Agreement $151,000
Palisades Lift Station Generator Replacement $75,000
TOTAL $6,264,713

SPECIAL REVENUE FUNDS OVERVIEW
These are separate funds that segregate revenues and expenditures restricted for specific purposes, such as a particular grant program, mandates from City Council ordinances, special property assessments, or the need for distinct budgeting and accounting of revenues for a specific purpose. The most notable changes and expenditures are only in the Equipment Replacement Fund as described below.

EQUIPMENT REPLACMENT FUND
This fund covers all operating and maintenance costs associated with the City’s computer network, workstation system, maintenance, vehicle purchases, and fixed costs related to information technology that benefit all other City funds and programs. The budget for the Equipment Replacement and IT Funds is $1,450,000; The IT budget is $1,180,000, below are the notable expenditures for Fiscal Year 2025-26:

Item #6.8.

City of Calistoga Fiscal Year 2025-26 Budget
 SDI Contract ($123,000): Contract services to review and oversee the City information systems and implementation of the new ERP.
 ERP system implementation process ($155,700).
 The above funds of $557,956 were allocated from the General Fund balance in Fiscal Year 24-26.

THANKS AND APPRECIATION
The City’s annual budget preparation represents a significant commitment from the finance staff and members of the Calistoga Executive Team. Special recognition is due to the Administrative Services Director Connie Cardenas and her staff including Hide Miyamoto and Jovani Carrillo for their continuous efforts in producing all of the necessary data for this balanced budget. We owe additional appreciation to Deputy City Manager Rachel Stepp for shepherding all of us through the entire process over many months from getting schedules out to orchestrating day-long budget workshops to ensuring the last steps in the process get completed.

We also could not have finalized this budget without the hard work and direction from the City Council throughout the budget development process. It is a pleasure to work with such engaged and thoughtful council members.

Sincerely,
Laura Snideman
City Manager
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
City Executive Team
Finance Staff
Donald Williams, Mayor
Irais Lopez-Ortega, Vice Mayor
Lisa Gift, Councilmember
Scott Cooper, Councilmember
Kevin Eisenberg, Councilmember
Laura Snideman, City Manager
Mitchell Celaya, Assistant City Manager
Rachel Stepp, Deputy City Manager
Michelle Marchetta Kenyon, City Attorney
Jed Matcham, Fire Chief
Matthew McCaffrey, Police Chief
Derek Rayner, Public Works Director, City Engineer
Consuelo (Connie) Cardenas, Finance Director/City Treasurer Greg Desmond, Planning & Building Director
Michelle (Sheli) Wright, Fairgrounds Revitalization Director Hide Miyamoto, Deputy Finance Director
Jovani Carrillo, Administrative Services Technician
Gina Young, Administrative Services Technician
Tania Amarantes, Senior Accounting Assistant
City Council
Item #6.8.

City of Calistoga Fiscal Year 2025-26 Budget

USING THIS DOCUMENT
Introduction
Provides a description of the budget development process and the citywide organization chart.

City Manager’s Budget Message
Overview of the budget including key highlights.

City Council Goals, Objectives & Priority Projects
Overview of the City Council goals, objectives and priority projects for the community and financial stability of the City.

Budget Overview
Comprehensive review of revenues and expenditures for all funds, as well as fund balances.

Personnel and Staffing
Summary of funded personnel and staffing as well as a list of full-time personnel by position.

Department Sections
Presents summary information on the City’s operating departments:

City Council Planning and Building
City Manager’s Office Public Works and Engineering Services Financial Services Recreation Services
Fire Services Fairgrounds
Police Services
Department-wide summary information includes strategic goals and accomplishments, organizational charts as well as budget appropriations.

BUDGET PROCESS
The City of Calistoga normally creates a budget for a one-year fiscal period, which begins on July 1st and ends on June 30th. A local government budget is a plan to match existing resources with the needs of the community. The functions of local government stem from three levels of policy direction; federal, state, and local. Local government has the responsibility to provide basic public services such as maintaining streets and roadways, providing traffic management systems, maintaining parks, providing community services, and ensuring public safety.

INTRODUCTION
Item #6.8.

City of Calistoga Fiscal Year 2025-26 Budget
The budget and this document are the collaboration in which the community through its elected leaders, commission members, public hearings and the advice of City staff decide upon the services it shall receive from its government under the constraint of resources available to it through taxes, fees, and transfers from the federal, state, and county governments. This document reflects the priorities of residents in the community while balancing revenues and expenditures over the long term.

The finance department, a division of the City Manager’s office, is responsible for coordinating all revenue estimates contained in the budget. Estimates are reached by analyzing revenue history, national and local economic trends, development patterns in the local economy, and projections by outside consultants. Revenue projections used in the annual budget are based on conservative assumptions to ensure the City has adequate financial resources to meet the obligations and complete all programs approved by the City Council within the course of the fiscal year. The Finance Department also coordinates the development of all expenditure budgets with respective departments, publishes the Budget books and prepares the staff reports.

The budget process starts in February based on the Council strategic goals and vision set forth for the year. The city manager and department directors discuss the priorities of the Council, the mandatory cost increases from labor agreements or regulatory agencies, the capital improvement needs, and the organizational adjustments needed for the new budget year. Department directors prepare their budgets and are then submitted to the Finance Director. Concurrently, the Finance Department projects revenues for the same period and develops a budget based on the authorized full-time equivalent positions.

Department meetings are then held with the City Manager and budgets are reviewed and adjustments are made to keep the budget in balance.

The proposed budgets are then submitted to the City Council and community for review and input. Based on feedback, the City Council passes a resolution at a June Council Meeting adopting a budget which reflects estimated revenues and appropriations of monies to be spent, which in turn gives each of the City’s departments the authority to spend money based on the adopted budget.

After the adoption of the budget, throughout the year reviews of the budget are periodically undertaken. Mid-year review in which revenues and expenditures are adjusted as necessary and presented to the City Council.

Enterprise Funds
The Enterprise Funds consist of Water and Wastewater. The water enterprise consists of distribution and treatment programs. The water distribution program maintains 40.5 miles of water mains, responds to water leaks, after-hours service calls, reads over 2,600 water meters every month for billing purposes, flushes, inspects, provides water quality and pressure testing of the system. The water treatment program operates and maintains Item #6.8.

City of Calistoga Fiscal Year 2025-26 Budget
Kimball Dam/Reservoir and operates the Water Treatment Facility, Feige Canyon and Mt Washington Water Tanks, and operates/maintains three water booster pump stations to ensure that safe potable water is delivered to the City’s residents.

The wastewater enterprise program consists of a collection and treatment program. The wastewater collection program maintains 19 miles of sewer mains, 321 manholes, four sewer lift stations, six miles of recycled water mains with two booster stations in the City. The collections program makes repairs, responding to sewer main back-ups and pump failures, repairs mains, coordinates new main replacement and performing routine line cleaning. The wastewater treatment program operates and maintains the Dunaweal Wastewater Treatment Facility to be in compliance with our NPDES and recycle water permits, including water booster pump stations and spray field disposal systems and over 48 million gallons of treated effluent storage facilities.

Special Funds
Overview of each of the City’s Special Funds, including fund descriptions, revenues, and expenditures. Special funds account for revenues and expenditures that are restricted by law or set aside for a special purpose.

Equipment Replacement Fund
Overview of the operating and maintenance costs related to the City’s computer network, workstation system, purchase, and maintenance of vehicles, as well as fixed and maintenance costs related to information technology that benefit all other City funds and programs.

Capital Improvement Program Budget
The Capital Improvement Program (CIP) budget details the acquisition, construction or rehabilitation of major capital facilities and infrastructure. The CIP budget is used to account for the receipt and disbursement of funds for specific CIP projects. For several projects, revenue resources and expenditures may extend over several years.

Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
CITY COUNCIL FY 25/26 PRIORITIES INCLUDING

STRATEGIC PLANNING INITIATIVES FUND
The Calistoga City Council is mindful of the following values, in no order of ranking, as they consider city business and focus on the annual priorities: economic vitality, housing, infrastructure, our environment, professional services, public safety, recreation, & small-town character.
1) Infrastructure – Human and Physical
The Calistoga City Council wishes to maintain a “Human and Physical Capital Infrastructure Reserve Fund” based on fiscally responsible principles for the following purposes:
a) Continue prioritizing planning and investment to allow for increased revenue generation from the RV park.
b) Following community survey and Fairgrounds committee input, prepare a plan to prioritize other Fairground infrastructure projects that will allow for additional Fairgrounds revenue generation to offset General Fund subsidies to the Fairgrounds.
c) City facilities
d) Disaster response or major systems failures including wildfires, flooding, earthquakes, or infrastructure/facility breaks.
e) Road and transportation system repairs, upgrades, and traffic mitigation efforts. 2) Housing
The Calistoga City Council wishes to increase opportunities for the “missing middle” to live and work in Calistoga including city employees, school employees, and local business owners and employees. Projects this year to include:
a) Develop the city-owned Earl & Eddy parcels in partnership with the school district’s housing reuse site or as a standalone missing middle housing project. b) Explore missing middle development incentives to encourage the development of new missing middle homes and discourage homes from becoming infrequently used second homes.
c) Implement any direction provided by the City Council following a presentation of the Rural Residential preliminary rezoning analysis designed to encourage more missing middle homes.
d) Consider establishing a home repair assistance program for residents earning up to 160% of the area median income (AMI).
e) Continue seeking input from the Housing Advisory Committee on additional ideas related to this priority and ask for their help researching implementation measures.
f) Consider a new staff member to focus on housing programs, policies, and development.
3) Fairgrounds
a) Continue prioritizing planning and investment to allow for increased revenue generation from the RV park.
b) Conduct a citywide assessment of the community’s wishes for uses of the property prior to the next set of decisions about financial investment, reopenings, and uses.

Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
4) Small-town Character
The Calistoga City Council wishes to respect and maintain Calistoga’s authentic small-town character by being mindful of the following actions:
a) Review proposals with preference for community values: small-town tradition; friendly, welcoming, unassuming culture; local business; sustainability; volunteerism; simplicity; honest, unpretentious way of life; sense of belonging, connectedness.
b) With any proposal, consider whether it enhances or diminishes small-town character.
c) Encourage accessible government representatives.

Item #6.8.

Item #6.8.

City of Calistoga
Adopted Proposed
Position FY 24-25 FY 25-26
Accountant 0.00 0.00
Accounting Assistant 0.00 0.00
Administrative Analyst 0.00 0.00
Administrative Assistant 0.00 0.00
Administrative Secretary 0.00 0.00
Administrative Services Technician 4.00 3.00
Aquatics/Recreation Manager 0.00 0.00
Assistant/Associate Planner 0.00 1.00
Assistant/Associate Engineer 1.00 0.00
Assistant City Manager 1.00 1.00
Building Official 1.00 1.00
Chief of Police 1.00 1.00
Chief Water Plant Operator 0.00 0.00
City Clerk 1.00 1.00
City Manager 1.00 1.00
Code Enforcement Officer 0.00 0.00
Community Services Officer 1.00 1.00
Deputy City Manager 1.00 1.00
Deputy Finance Director 1.00 1.00
Deputy Public Works Director 0.00 1.00
Director of Admnistrative Services 1.00 1.00
Director of Planning and Building 1.00 1.00
Director of Public Works 1.00 1.00
Dispatcher 4.00 6.00
Dispatcher Supervisor 0.00 0.00
Dispatcher Manager 1.00 1.00
Executive Secretary to the City Manager 0.00 0.00
Executive Assistant to the City Manager 1.00 1.00
Fairgrounds Revitalization Director 1.00 1.00
Fire Chief 1.00 1.00
Fire Captain 3.00 3.00
Fire Engineer 3.00 3.00
Fire Fighter 3.00 3.00
HR/Finance Specialist 0.00 1.00
Human Resources Manager 1.00 1.00
Maintenance Superintendent 1.00 1.00
Maintenance Technician I/II 3.00 7.00
Maintenance Technician III 0.00 0.00
Management Analyst II 0.00 0.00
Permit Technician 2.00 2.00
Plant Operator I / II 1.00 5.00
Plant Superintendent 1.00 1.00
Police Lieutenant 1.00 1.00
Police Officer 10.00 10.00
Police Sergeant 2.00 2.00
Principal Engineer 0.00 1.00
Recreation Services Manager 1.00 1.00
Recreation Coordinator 2.00 2.00
Recreation Director 0.00 0.00
Senior Account Clerk 0.00 0.00
Senior Accounting Assistant 1.00 1.00
Senior Civil Engineer 1.00 0.00
Senior Maintenance Technician 2.00 2.00
Senior Planner 1.00 1.00
Senior Planner/Assistant to the City Manager 0.00 0.00
Senior Plant Operator 1.00 1.00
Senior Police Officer 0.00 0.00
Total Full Time Funded Personnel by Position 71.00 75.00 Personnel and Staffing
Full Time Personnel by Position
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Revenue and Resource Estimates
General Fund
Introduction
The City utilizes several techniques to forecast recurring revenues. These techniques allow for multiple variables to be considered in the development of forecasts, including institutional forecasts; the expert opinion of the City’s sales and property tax consultant HdL Coren & Cone; various national, state, and local economic indicators; and established formulas that measure relationships between revenue categories and growth within the City.

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

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

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

The City’s total General Fund revenues for FY 2025-26 are projected to increase. The increase is approximately $1,050,052. The change is due to a combination of increases and decreases in revenues. Property tax and sales taxes are projected to increase by a total of $506,658 while transient occupancy taxes are projected to increase by $52,560.

Another increase of $538,636 in Police Service Charges because of the signed agreement with City of St. Helena for dispatch services. A transfer for $438,366 to General Fund from Fire Development Impact Fees. Decreases in Building Permits of $124,601 and in fire reimbursement in the amount of $315,000 for other services.

Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Revenue and Resource Estimates
General Fund
Summary of General Fund Resources
Table 1 summarizes and compares the General Fund unaudited for FY 2023-24, projected FY 2024-25 revenues and proposed for FY 2025-26.

Item #6.8.

FUND: 01
Revenue Description
Unaudited
Revenues
FY 23-24
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3201 PROPERTY TAX - SECURED $ 3,263,186 $ 3,275,000 $ 3,366,000 3202 PROPERTY TAX - UNSECURED $ 81,426 $ 81,989 $ 83,628 3203 SALES & USE TAX $ 1,452,636 $ 1,460,111 $ 1,502,382 3204 TRANSIENT OCCUPANCY TAX $ 11,882,390 $ 11,918,346 $ 11,970,906 3205 FRANCHISES $ 455,298 $ 455,298 $ 455,298
3206 DOCUMENT TRANSFER TAX $ 37,951 $ 37,951 $ 38,000
3209 MANUFACTURING TAX $ 30,652 $ 30,652 $ 30,652
3211 BUSINESS LIC. TAX REFUND $ 120,140 $ 120,000 $ 120,000 3211 0001 BUS LIC/ADA FEE $ 3,496 $ 3,500 $ 3,500
3211 0002 BUS LIC/ISSUANCE FEE $ 12,200 $ 12,500 $ 12,500 3212 BUILDING PERMITS $ 157,405 $ 329,601 $ 205,000
3212 0001 STRONG MOTION FEE $ (523) $ 400 $ -
3212 0002 ENERGY FEE $ 6,250 $ 7,500 $ 6,250
3212 0003 ADA FEE $ 2,799 $ 1,500 $ 2,800
3212 0005 BUILDING STANDARDS ADMIN $ (83) $ 107 $ -
3212 0007 PERMIT BAG REIMB $ 1,420 $ 1,500 $ 1,500
3213 PRIOR YEAR SECURED TAXES $ 61,867 $ 25,500 $ 20,000 3219 OTHER LICENSE & PERMITS $ 15,268 $ 20,000 $ 16,000 3219 1000 ENCROACHMENT PERMITS $ 66,562 $ 60,000 $ 67,000 3220 EXCISE TAX $ 41 $ - $ -
3221 DELINQUENT PENALTIES & CHARGES $ 7,009 $ 5,300 $ 7,000 3222 PROP 172 PUB SAFETY $ 102,896 $ 78,400 $ 103,000
3226 NAPA COUNTY VEHICLE FINES $ 4,892 $ 5,000 $ 5,000
3227 NAPA MISDEMEANOR FINES $ 85 $ 100 $ 100
3228 0001 TOBACCO GRANT $ 138,773 $ 91,855 $ 140,000
3229 PARKING FINES (LOCAL) $ 14,672 $ 14,500 $ 10,000
3230 0003 HUD 13577 $ 24,858 $ - $ -
3232 VEHICLE IN LIEU FEES $ 1,032,563 $ 1,027,042 $ 1,108,632 3236 H/O PROPERTY TAX EXEMPTION $ 7,085 $ 7,500 $ 7,500 3243 REIMB FOR FIRE SERVICES $ 717,842 $ 539,023 $ 224,023 3244 REIMB FOR PLANNING SERIVCES $ 52,654 $ 47,564 $ 40,000

GENERAL FUND
Revenue Summary
Item #6.8.

FUND: 01
Revenue Description
Unaudited
Revenues
FY 23-24
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26

GENERAL FUND
Revenue Summary
3245 REIMB FOR PUBLIC WORKS $ 67,163 $ 67,000 $ 68,000
3245 0001 ELECTRICAL VEHICLE CHARGING ST $ 12,073
3251 INVESTMENT EARNINGS $ 478,237 $ 480,000 $ 575,000
3254 0001 FEMA/STATE DISASTER REIMB $ 10,027 $ - $ -
3254 0004 COVID FISCAL RECOVERY FY20-21 $ - $ - $ -
3256 POLICE SERVICES CHARGES $ 282,871 $ 75,000 $ 613,636 3260 RENTAL INCOME $ 120 $ 250 $ 120
3260 0002 RECREATION FACILITIES $ 16,419 $ 18,000 $ 18,000 3261 OTHER FILING FEES $ - $ - $ -
3261 0001 GROWTH MGMT ALLOCATION APPLICT $ - $ - $ -
3263 PLAN CHECK FEE $ (22,960) $ 60,000 $ 60,000
3279 CENTRAL SERVICES OVERHEAD $ 330,000 $ 164,500 $ 164,500 3282 REIMB FOR MISC CITY SERVICES $ 24,782 $ 20,000 $ 20,000 3283 0001 EDUCATION/RECREATION COURSES $ 2,420 $ 5,000 $ 5,000 3284 RECREATION FEES $ 1,865 $ 500 $ 500
3284 0001 RECREATION PROGRAMS $ 4,598 $ 2,000 $ 2,000
3286 AQUATIC FEES $ 19,330 $ 27,600 $ 600
3286 0001 AQUATICS-DAILY ADMISSION $ 24,763 $ 22,000 $ 49,000 3286 0002 AQUATICS-PASSES $ 806 $ 1,000 $ 1,000
3286 0003 AQUATICS-SWIM LESSONS $ 10,582 $ 5,000 $ 5,000 3286 0004 AQUATICS-RENTALS/MISC REV $ 2,400 $ 1,000 $ 1,000 3286 0005 AQUATICS-CONCESSION/RETAIL $ 1,132 $ 1,500 $ 1,500 3289 OTHER REVENUE $ 328,457 $ 120,000 $ 120,000
3296 LEASES $ - $ 102,000 $ 104,000
GRANTS AND CONTRIBUTIONS $ 330,000 $ 300,000
3299 TRANSFERS IN - PROJECTS $ 1,874,250 $ 200,000 $ 1,775,000 3299 TRANSFERS IN $ 125,000 $ 563,366
3299-1115

TRANSFERS IN WATER & SEWER
LOANS TO GF RESERVE $ 215,938 $ 215,938 $ 215,938
3304 RECYCLED WATER PROCEEDS $ 4,670 $ - $ -
3306 RECYCLED WATER PROCEEDS $ 6,168 $ - $ -
Total Revenue Annually $ 23,449,822 $ 21,701,027 $ 24,209,831 Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Revenue and Resource Estimates
Transient Occupancy Tax
Transient Occupancy Tax (TOT) is a 12% tax applied to the cost of lodging stays. Factors influencing TOT revenues include business and leisure travel, local business activity and room rate increases. Transient taxes are the largest revenue for the General Fund and make up 54.7% of all projected General Fund resources FY 2025-26.

Transient Occupancy Tax in prior years has been increasing over the years. The city has experienced a growth in the TOT revenues since the Fiscal Year 2021-22. The Fiscal Year 2025-26 budget includes minimal growth.

Additional funding comes from a 2% voluntary assessment of lodging revenues. Of the 2% the County wide marketing program, Visit Napa Valley, receives 74% of revenues while the local Tourism Improvement District, TID, receives 25% and the City receives the remaining 1% for administration.

The FY 2025-26 Budget projects increase in transient occupancy tax for the City of Calistoga. The city is projecting an increase of approximately $52,560 or .4% in transient occupancy tax which translates to $11,970,906. The table below illustrates the TOT taxes for the current year and prior six years.

Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Revenue and Resource Estimates
Property Tax
Property tax is an ad valorem tax imposed on real property, such as land, buildings, and tangible personal property. Property tax revenue is collected by the County and allocated according to state law among cities, counties, school districts and special districts.

Calistoga property owners pay a basic tax equal to 1% of the assessed value on real property. Property tax accounts for 15.4% of all General Fund resources projected next year.

The City works with a property tax consultant in projecting property tax revenue, an estimate made with five factors in mind: property turnover rate, pricing and appeals exposure, new construction activity, Proposition 8 administrative reductions and Proposition 13’s annual inflation adjustment. Total property taxes are budgeted to increase in the Fiscal Year 2025-26. The increase in property tax revenues can be attributable to a combination of factors including the 10% increase in improvements to non-residential new construction. The total property taxes included in the Fiscal Year 2025-26 budget are $3,449,628. The table below illustrates the property taxes for the current year and prior six years.

Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Revenue and Resource Estimates
Sales Tax
California sales tax is imposed on the total retail price of any tangible individual property (excluding a variety of state mandated exemptions), while use tax is imposed on the purchaser for eligible transactions when sales tax has not been collected. The sales and use tax rate in Napa County are currently 7.75% of which Calistoga receives 1% from the California Board of Equalization for transactions occurring within the City. Sales tax makes up 6.7% of next year’s overall General Fund resources.

The City works closely with the sales tax consultant, HDL, Coren & Cone, in projecting sales tax revenue. Based on HdL’s analysis of the trend in year-to-date tax receipts and an examination of local business data, the consultant anticipates the city will receive sales tax revenue of $1.5 million in the Fiscal Year 2024-25. For FY 2025-26 revenues are anticipated to increase by $42,271 or 1.7% when compared to the current FY 2024-26.

The primary reason for the increase is due to a shift in the sales tax revenue allocation from the Countywide pool. The total sales taxes included in the Fiscal Year 2025-26 budget are $1,502,382. The table below illustrates the property taxes for the current year and prior six years.

Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Revenue and Resource Estimates
Other Taxes
As part of the State Budget Act of 2004, the legislature reduced motor vehicle license fee (VLF) revenue allocations to cities, replacing this funding with additional property tax allocations that change proportionately with the City’s annual assessed valuation (property tax in-lieu of VLF revenue).

Beginning in FY 2018-19 VLF revenues are projected in funds from other agencies thereby reducing the amount of property tax in the graph below. The City receives approximately 20¢ of every dollar collected with larger shares going to local schools, community colleges and Napa County.

For FY 2025-26 revenues are anticipated to increase by $81,590 or 7.9% when compared to the current FY 2024-25. The primary reason for the increase is due to an increase in the assessed valuation used to calculate the VLF fees. The total VLF fees included in the Fiscal Year 2025-26 budget are $1,108,632. The table below illustrates the property taxes for the current year and prior eight years.

Item #6.8.

FUND: 01
Expense Description
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4107 Community Promotions 264,428 264,428 -
4108 Finance 1,071,312 990,405 1,023,179
4109 Planning Commission 5,980 4,480 9,000
4110 City Council 127,666 136,514 198,121
4111 City Clerk 243,452 261,419 280,933
4113 City Attorney 250,000 250,000 150,000
4114 City Manager 956,189 866,084 1,158,725
4115 Planning 872,866 663,963 745,323
4116 Police 3,651,082 3,845,257 3,829,325
4117 Fire Services 3,602,770 3,511,727 3,477,858
4119 Non Departmental 326,190 310,513 309,235
4121 Public Works Admin 429,738 488,005 585,791
4122 Public Works Streets 818,225 808,575 934,067
4123 Parks Maintenance 431,332 412,849 682,233
4124 Maintenance Shop 28,517 29,379 21,609
4125 Building Division 584,000 398,372 576,792
4126 Pool Maintenance 329,226 331,776 339,925
4127 Building Maintenance 649,822 634,200 733,595
4129 Police Dispatch 1,034,806 901,478 1,376,184
4133 Elections 103,500 103,500 -
4138 Fire Emergency Services 21,211 21,211 12,000
4152 Recreation Division 1,130,894 888,917 905,520
4153 Education/Courses Recreation
4154 Senior Programs 37,400 37,400 36,350
4155 Community Events 13,000 13,000 10,000
4156 Aquatics 356,558 380,088 357,087
4170 Risk Program 1,039,150 958,575 1,668,975
4172 Personnel (Human Resources) 385,281 436,271 428,275 4173 Sharpsteen 30,029 31,358 30,141
4XXX Monhoff - - 25,250
4174 Library 187,000 187,000 188,000
4176 Economic Development 550,000 550,000 566,500
Other Contracts 15,000 15,000 23,500
Transfers Out 373,902 373,902 373,902
Fairgrounds 648,532 648,532 822,392
Total Expenditures Annually 20,569,058 19,754,178 21,879,786 General Fund
Expense Summary
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
City Manager
The City Manager is the Chief Executive Officer of the City of Calistoga and is appointed by the City Council. The City Manager appoints the Department Directors and other City staff, except the City Attorney.

The City Manager is responsible for the implementation of decisions made by the City Council and for the overall management of all City departments; provides recommendations to the City Council on development and formulation of policies, goals and objectives on community issues and projects.

The City Manager also represents the City’s interests throughout the region and beyond through coordination of activities with various local, State and Federal agencies.

Legal Services
The City Attorney is appointed by the City Council on a contract basis.

City Clerk
The Office of the City Clerk is a service department within the municipal government upon which the City Council, all City departments, and the general public rely for information regarding the operations and legislative history of the City. The City Clerk serves as the liaison between the public and City Council and provides related municipal services. The City Clerk is also the local official for elections, local legislation, the Public Records Act, the Political Reform Act, and the Brown Act (open meeting laws). Before and after the City Council takes action, the City Clerk ensures that actions are in compliance with all federal, state, and local statutes and regulations and that all actions are properly executed, recorded, and archived. As a Records Manager, the City Clerk oversees the preservation and protection of the public record including maintaining the minutes, ordinances, and resolutions adopted by the city council.

Human Resources
The human resource function resides in the city manager’s office. Administration of the personnel rules and regulations, the labor memorandum of understanding agreements, the recruitment process, and other labor related issues are included in this function. The Finance Department also provides support for personnel services, labor negotiations, benefits, and other labor related issues.

General Support Services
City Manager’s Office
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Risk Management
This is an important activity to reduce hazards and injury to people, and damage to property in providing City services and implementing projects. The City is a member of a joint powers authority, California Intergovernmental Risk Authority (CIRA), for the management and insuring of general liability, property, employee, workers compensation and other risks. The City Manager is the City’s representative. The City Clerk’s office is responsible for any liability or property claims processing and management of the insurance certificates required by agreements. Other activities are the annual review of the City’s self-insured retentions, insurance coverage, and programs for training of City staff on safety in the workplace and other work risks. Periodic appraisals and surveys of City facilities, programs and services are conducted to identify hazards and develop a plan to reduce to a cost-effective level. A review of various contracts and agreements with outside vendors are done to identify risks in the activity and mitigate or transfer the risk.

MAJOR DEPARTMENT TASKS COMPLETED FISCAL YEAR 2024-25
 Supported City Council priorities related to Infrastructure, Housing, the Fairgrounds, and preserving Calistoga’s small-town character.  Successfully recruited and hired candidates to fill 16 vacant positions across multiple departments, restoring staffing levels and supporting the effective delivery of City services.
 Implemented operational best practices to improve efficiency and service delivery, including the creation of standard operating procedures for contract management and City Council agenda item preparation.
 Advanced the implementation of IT assessment recommendations including onboarding a new Managed Service Provider
 Successfully conducted City Council elections, including hosting a candidate forum and facilitating new councilmember orientation.
 Initiated the implementation phase of the Fairgrounds revitalization effort.  Initiated the launch of the City’s new website to improve public access to information and services.
 Initiated implementation of Enterprise Resource Planning (ERP) software to modernize and integrate core administrative functions.

General Support Services
City Manager’s Office
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
MAJOR DEPARTMENTAL GOALS FOR FISCAL YEAR 2025-26

1. Implement a Records Management System

2. Implement a new Enterprise Resource Planning (ERP) system

3. Enhance long-term financial planning by creating 10-year financial projections and a two-year budgeting cycle

4. Actively retain exceptional City staff and recruit for vacant positions.

5. Conduct labor negotiations and discussions to create successor Memorandums of Understanding and Employment Resolutions.

6. Identify and apply for Federal and State grants to fund improvements and address community needs, such as at the fairgrounds, solar/EV, city infrastructure, community center, etc.

7. Implement technology-centered projects such as an IT Managed Services Contract and a redesign of the City’s website.

8. Continue to provide Administrative and Project Management support to other city departments.

General Support Services
City Manager’s Office
Item #6.8.

Fund # : 01 Prog #: 4107 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4442 CITY OF NAPA HOUSING $ 77,099 $ - $ - $ -
4446 MISC PROMOTIONS $ - $ 600 $ 600 $ -
4447 FAIRGROUND INKIND PARADE $ 19,267 $ - $ - $ -
4451 UPVALLEY FAMILY CENTER $ 30,000 $ 30,000 $ 30,000 $ - 4453 NORTH BAY ANIMAL SERVICES $ 20,000 $ 24,000 $ 24,000 $ - 4454 COMMUNITY SERVICE $ - $ (12,000) $ (12,000) $ -
4463 COMMUNITY ACTION SEN $ - $ 3,500 $ 3,500 $ -
4479 UPVALLEY FAMILY CENTER $ 100,000 $ 100,000 $ 100,000 $ - 4487 BOYS AND GIRLS CLUB $ 40,000 $ 40,000 $ 40,000 $ - 4552 RIANDA HOUSE $ - $ - $ - $ -
4554 FAIR HOUSING $ - $ 12,000 $ 12,000
4555 CALISTOGA AFFO $ - $ - $ - $ -
4558 NVTA ANNUAL MEMBERSHIP $ 15,590 $ 8,300 $ 8,300 $ - 4559 ACTIVE TRANSPORTATION PROGRAM $ 1,000 $ - $ - $ -
4560 CELEBRATE NAPA $ (10,000) $ - $ - $ -
4565 COM GDR $ - $ - $ - $ -
4567 CAC - JPA CLIMATE $ 5,928 $ 22,656 $ 22,656 $ -
4568 GREEN COMMITTEE 261 $ - $ - $ -
4569 BRANNAN CENER $ - $ - $ - $ -
4570 LEAVERSHIP NAPA VALLEY $ - $ - $ - $ -
4572 CEA GRANTS $ 13,555 $ 5,000 $ 5,000 $ -
4573 COMMUNITY ENRICHMENT $ 30,372 $ 30,372 $ -
4410 ADVERTISING $ 2,000 $ - $ - $ -
LEADERSIP NAPA VALLEY $ -
Totals $ 314,700 $ 264,428 $ 264,428 $ -
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

COMMUNITY PROMOTIONS
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4110 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ 279 $ 1,000 $ 1,000 $ 1,000
4402 CONTRACT SERVICES $ 2,090 $ - $ 5,105 $ 25,000
4405 TRAINING/TRAVEL $ 6,259 $ - $ 1,762 $ 10,000
4410 ADVERTISING $ - $ - $ - $ -
4415 MAILING/COPYING $ - $ - $ - $ -
4430 DUES AND SUBSCRIPTIONS $ - $ 2,500 $ 2,500 $ 10,000 4499 CITY COUNCIL CONTIGENCY $ - $ - $ - $ -
4650 TRAININGS AND MEETINGS $ 712 $ 7,500 $ 9,481 $ -
4572 ECONOMIC DIVERSIFICATION GRANTS $ 13,555 $ 5,000 $ 5,000 $ 5,000 4573 COMMUNITY ENRICHMENT $ - $ 30,372 $ 30,372 $ 30,000 XXXX LEADERSHIP NAPA VALLEY $ - $ - $ - $ 3,000
$ 22,894 $ 46,372 $ 55,220 $ 84,000
Salaries and Benefits
4303 CITY COUNCIL FICA/MEDICARE $ 1,163 $ 4,865 $ 4,865 $ 4,865 4308 CITY COUNCIL PART TIME WAGES $ 12,000 $ 34,500 $ 34,500 $ 63,600 4311 CITY COUNCIL MEDICAL/DENTAL $ 35,327 $ 38,475 $ 38,475 $ 42,201 4312 CITY COUNCIL WORKER'S COMP $ 337 $ 3,184 $ 3,184 $ 3,184 4313 CITY COUNCIL OTHER BENEFITS $ 220 $ 270 $ 270 $ 270 Total Salary and Benefits $ 49,047 $ 81,294 $ 81,294 $ 114,121 TOTAL FY 25-26 BUDGET $ 71,942 $ 127,666 $ 136,514 $ 198,121 Totals
City of Calistoga
FY 25 -26 Proposed Budget
Account Detail Budget Worksheet

CITY COUNCIL
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4111 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ 1,756 $ 3,900 $ 3,900 $ 3,900 4402 CONTRACT SERVICES $ 49,477 $ 30,000 $ 46,902 $ 30,000 4405 TRAINING/MEETINGS $ 4,769 $ 6,000 $ 6,000 $ 6,000
4410 ADVERTISING` $ 1,650 $ 1,300 $ 1,550 $ 1,300
4415 MAILING/COPYING $ 55 $ 500 $ 500 $ -
4430 DUES AND SUBSCRIPTIONS $ 250 $ 400 $ 435 $ 400
4650 TRAININGS AND MEETINGS $ - $ - $ - $ -
4510 EQUIPMENT REPLACEMENT FUND $ 6,303 $ 4,440 $ 6,303 $ 7,059 $ 64,259 $ 46,540 $ 65,590 $ 48,659
Unfunded Liability $ 3,980
Salaries and Benefits
4301 CITY CLERK SALARIES $ 96,901 $ 122,769 $ 122,769 $ 132,762 4308 CITY CLERK PART TIME WAGES $ 536 $ 20,000 $ 5,000 $ 20,000 4302 CITY CLERK OVERTIME PAY $ - $ - $ - $ -
4303 CITY CLERK FICA/MEDICARE $ 7,674 $ 9,953 $ 9,953 $ 10,756 4309 CITY CLERK SPECIAL PAY $ 5,919 $ 7,338 $ 7,338 $ 7,838 4310 CITY CLERK PERS $ 7,850 $ 13,880 $ 13,880 $ 10,971 4311 CITY CLERK MEDICAL/DENTAL $ 32,883 $ 20,121 $ 34,038 $ 43,117 4312 CITY CLERK WORKER'S COMP $ 5,058 $ 2,500 $ 2,500 $ 2,500 4313 CITY CLERK OTHER BENEFITS $ 292 $ 351 $ 351 $ 351
4316 CITY CLERK EMPLOR PAD 401 (A) $ - $ - $ - $ -
Total Salary and Benefits $ 157,114 $ 196,912 $ 195,829 $ 232,274 TOTAL FY 25-26 BUDGET $ 221,373 $ 243,452 $ 261,419 $ 280,933 Totals
City of Calistoga
FY 25 - 26 Proposed Budget
Account Detail Budget Worksheet

CITY CLERK
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4113 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4402 CONTRACT SERVICES $ 243,654 $ 250,000 $ 250,000 $ 150,000 $ 243,654 $ 250,000 $ 250,000 $ 150,000
City of Calistoga
FY 25 - 26 Proposed Budget
Account Detail Budget Worksheet

CITY ATTORNEY
Totals
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4114 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ 2,106 $ 1,900 $ 1,900 $ 2,000 4402 CONTRACT SERVICES $ 149,688 $ 50,000 $ 50,000 $ 105,000 4403 UTILITIES $ 3,798 $ 4,100 $ 4,150 $ 4,474
4405 TRAINING/TRAVEL $ 6,615 $ 21,500 $ 21,500 $ 15,000 4410 ADVERTISING` $ - $ - $ - $ -
4415 MAILING/COPYING $ 171 $ 300 $ 300 $ 300
4430 DUES AND SUBSCRIPTIONS $ 2,622 $ 8,599 $ 8,599 $ 1,600 4450 LEGAL AIDE $ - $ - $ - $ -
4650 TRAINING AND MEETINGS $ 94 $ 5,000 $ 5,000 $ -
4510 EQUIPMENT REPLACEMENT FUND $ 22,963 $ 17,691 $ 22,316 $ 24,994 4466 CELEBRATIONS $ 22 $ - $ - $ -
$ 188,079 $ 109,090 $ 113,765 $ 153,368
Unfunded Liabilty $ 10,368
Salaries and Benefits
4301 CITY MANAGER SALARIES $ 313,177 $ 634,220 $ 515,580 $ 757,184 4302 CITY MANAGER OVERTIME PAY $ 56 $ 1,000 $ 1,000 $ - 4303 CITY MANAGER FICA/MEDICARE $ 41,832 $ 47,153 $ 47,153 $ 43,164 4309 CITY MANAGER SPECIAL PAY $ 1,601 $ 7,740 $ 7,740 $ 25,082 4310 CITY MANAGER PERS $ 28,504 $ 63,195 $ 63,195 $ 73,522 4311 CITY MANAGER MEDICAL/DENTAL $ 12,342 $ 28,499 $ 28,499 $ 33,494 4312 CITY MANAGER WORKER'S COMP $ 17,648 $ 23,241 $ 23,241 $ 23,241 4313 CITY MANAGER OTHER BENEFITS $ 952 $ 6,551 $ 6,551 $ 2,010 4314 CITY MANAGER SHARE SAVINGS $ 4,600 $ 22,169 $ 6,400 $ 9,600 4316 CITY MANAGER EMPLR PD 401(a) $ - $ 13,331 $ 52,960 $ 27,693 Total Salary and Benefits $ 420,711 $ 847,099 $ 752,319 $ 1,005,357 TOTAL FY 25-26 BUDGET $ 608,790 $ 956,189 $ 866,084 $ 1,158,725 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

CITY MANAGER
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4133 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ 564 $ 1,000 $ 1,000 $ -
4402 CONTRACT SERVICES $ 9,000 $ 100,000 $ 100,000 $ -
4410 ADVERTISING $ - $ 2,000 $ 2,000 $ -
4415 MAILING/COPYING $ - $ 500 $ 500 $ -
4650 TRAININGS AND MEETINGS $ - $ - $ - $ -
$ 9,564 $ 103,500 $ 103,500 $ -
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

CITY CLERK- ELECTIONS
Totals
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4170 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4411 INSURANCE PREMIUMS $ 1,090,653 $ 1,389,126 $ 1,426,551 $ 1,636,951 4435 CLAIMS PAID $ 110,612 $ 118,000 $ - $ 500,000
$ 1,201,265 $ 1,507,126 $ 1,426,551 $ 2,136,951
NOTE: AMOUNT ALLOCATED TO ALL CITY DEPARTMENTS FOR FY 25-26 BUDGET W/C $ (467,976) Salaries and Benefits
4301 RISK MGMT SALARIES $ 4,445 $ - $ - $ -
4303 RISK MGMT FICA/MEDICARE $ 271 $ - $ - $ -
4305 RISK MGMT INCENTIVE PAY $ - $ - $ - $ -
4309 RISK MGMT SPECIAL PAY $ - $ - $ - $ -
4310 RISK MGMT PERS $ 263 $ - $ - $ -
4311 RISK MGMT MEDICAL/DENTAL $ 124 $ - $ - $ -
4312 RISK MGMT WORKER'S COMP $ - $ - $ - $ -
4313 RISK MGMT OTHER BENEFITS $ 7 $ - $ - $ -
4316 RISK MGMT EMPLR PD 401(a) $ - $ - $ - $ -
4411 RISK MGMT INSURANCE PREM $ 715,969 $ - $ - $ -
4435 RISK MGMT CLAIMS PAID $ 110,612 $ - $ - $ -
Total Salary and Benefits $ 831,692 $ - $ - $ (467,976) TOTAL FY 25-26 BUDGET $ 2,032,957 $ 1,507,126 $ 1,426,551 $ 1,668,975 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

RISK MGMT DIVISION
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4172 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIAL/SUPPLIES $ 2,953 $ 2,300 $ 1,162 $ 1,000
4402 CONTRACT SERVICES $ 115,375 $ 135,000 $ 135,000 $ 120,055 4405 TRAINING/TRAVEL $ 1,555 $ 5,807 $ 7,958 $ 22,500
4410 ADVERTISING $ 32,764 $ 15,000 $ 28,000 $ 10,000
4411 INSURANCE PREM $ 339 $ - $ - $ -
4415 MAILING/COPYING $ - $ 1,100 $ 1,100 $ -
4424 HEALTH $ 25,936 $ 10,000 $ 10,000 $ -
4441 RETIREE HEALTH BENEFITS $ 18,319 $ 30,548 $ 69,183 $ 82,607 4453 PETALUMA ANM SV $ 774 $ - $ - $ -
4510 EQUIPMENT FUND RENTAL $ 13,840 $ 15,498 $ 13,840 $ 15,501 $ 211,854 $ 215,253 $ 266,243 $ 251,662
Unfunded Liability $ 4,931
Salaries and Benefits
4301 PERSONNEL SVCS SALARIES $ 126,673 $ 125,741 $ 125,741 $ 135,989 4302 PERSONNEL SVCS OVERTIME PAY $ 319 $ - $ - $ -
4303 PERSONNEL SVCS FICA/MEDICARE $ 9,725 $ 9,711 $ 9,711 $ 10,495 4308 PERSONNEL SVCS PART TIME WAGES $ 1,097 $ - $ - $ - 4309 PERSONNEL SVCS SPECIAL PAY $ 200 $ 1,200 $ 1,200 1,200 4310 PERSONNEL SVCS PERS $ 2,219 $ 17,631 $ 17,631 $ 10,702 4311 PERSONNEL SVCS MEDICAL/DENTAL $ 3,303 $ 15,269 $ 15,269 $ 12,819 4312 PERSONNEL SVCS WORKER'S COMP $ 4,758 $ - $ - $ -
4313 PERSONNEL SVCS OTHER BENEFITS $ 49 $ 476 $ 476 $ 476 4316 PERSONNEL SVCS EMPLR PD 401(a) $ - $ - $ - $ -
Total Salary and Benefits $ 148,342 $ 170,028 $ 170,028 $ 176,613 TOTAL FY 25-26 BUDGET $ 360,197 $ 385,281 $ 436,271 $ 428,275 City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

HUMAN RESOURCES DIVISION
Totals
Description of Changes by Account & Summary
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
General Support Services
Finance
The Finance Department is a combination of several support services functions that are described below.
 Finance services include management, accounting, and reporting for all of the funds and departments of the City. This includes payroll and benefit services, payment for services and supplies; cashiering and collection taxes, fees, and other revenues; accounting for all financial and related transactions; compliance with State and Federal regulations for employees and people or companies doing business with the City; and administration of the Business License and Transient Occupancy Tax codes.
 Financial planning includes budget development and projections; budgeting and financial policies; and financial advisory services to the other departments. This also includes financial advice and strategic planning for current and future operations, capital improvement projects and economic development projects with private developers. The Finance Department also develops and or administers special finance related studies and reports such as utility rate studies, tax audits, fee for services studies, reorganization proposals and other organizational support studies as required.
 Financial Reporting includes the City’s issuance of an independently audited Comprehensive Annual Financial Report summarizing all of the City annual financial transactions for a fiscal year (from July 1st to the following June 30th). In addition, there are several required year-end State Reports. The Department produces several periodic budget reports on the status and projections of revenues and expenditures. The Finance Department also provides research and development services and additional reporting for the other departments.
 Treasury Administration for City investments and Debt/Lease obligation management. The treasury services include the management of the City bank accounts; collections, deposits, and transfers of funds between accounts, online banking services and reporting systems, automated clearing house payment services, credit card processing; administration of the City Investment Policy and investment of available cash; issuance and administration of all City debt and lease obligations.

Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
General Support Services
Finance
 City Computer Systems and Networks for the City organization are managed by the Department. The city has a comprehensive system that integrates phone, video, telemetry, and information systems, and connects all major City facilities together. The daily management of the network and planning for replacement and upgrades to meet the organization’s needs is also coordinated by the Finance Department.
 Utility Billing for City operation of the water and wastewater systems which includes the administration of the City’s Municipal Code requirements for utility billing. This includes maintenance of the utility account and meter inventory system, coordination of service requests, meter reading with public works and customer services.

MAJOR DEPARTMENT TASKS COMPLETED FISCAL YEAR 2024-25
 Completion of FY 24/25 budget in a two-month period
 Bonds for water and wastewater for FY 22/23 and FY 23/24, annual reporting to EMMA and CIDAC State Treasurer’s Office and State of California
 Annual compliance reporting for SCO for streets, financial, and compensation reports.
 Water and Wastewater reporting to State Waterboard
 S&P Global audit completed, kept A- credit rating
 Completed Measure D (TOT) revenue balance from inception  American Rescue Plan (ARPA) obligation reporting December 2024  Glass Fire close out with CalOES, found $47,000 of water funds in GF  Five Year GF forecast completed and presented
 Maintain the General Fund Reserves at 50% in FY 2023-24 of operating expenses.

MAJOR DEPARTMENTAL GOALS FOR FISCAL YEAR 2025-26
 Implement a new Enterprise Resource Planning (ERP) system to modernize city operations and improve financial oversight.  Enhance long-term financial planning by creating 10-year financial projections and a two-year budgeting cycle to reduce administrative workload, improve fiscal stability, and allow city staff to focus more on service delivery and strategic priorities while still maintaining flexibility through mid-cycle adjustments.
 Continue to provide Administrative and Project Management support to other city departments.
 Continue tracking of reduction City operating costs.
 Adopt a fiscal year budget with conservative assumptions and with the enhancement of reserve funds
Item #6.8.

Fund # : 01 Prog #: 4108 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ 4,138 $ 4,500 $ 4,500 $ 4,550 4402 CONTRACT SERVICES $ 287,291 $ 96,120 $ 96,120 $ 39,584 4403 UTILITIES $ 3,716 $ 3,700 $ 3,700 $ 4,033
4405 TRAINING/TRAVEL $ 6,604 $ 19,925 $ 9,925 $ 17,700
4415 MAILING/COPYING $ 2,022 $ 2,400 $ 2,400 $ 2,500
4430 DUES/SUBSCRIPTIONS $ 1,120 $ 1,509 $ 1,509 $ 1,250 4510 EQUIPMENT REPLACEMENT FUND $ 23,152 $ 16,694 $ 23,152 $ 25,930 $ 328,044 $ 144,848 $ 141,306 $ 95,547
Unfunded Liability $ 41,688
Salaries and Benefits
4301 FINANCE SALARIES $ 347,872 $ 599,673 $ 530,139 $ 607,496 4302 FINANCE OVERTIME PAY $ 2,711 $ 1,500 $ 1,500 $ -
4303 FINANCE FICA/MEDICARE $ 26,602 $ 48,962 $ 41,131 $ 43,258 4308 FINANCE PART TIME WAGES $ - $ - $ - $ -
4309 FINANCE SPECIAL PAY $ 4,081 $ 19,231 $ 19,231 $ 20,065 4310 FINANCE PERS $ 27,779 $ 94,455 $ 94,455 $ 48,870
4311 FINANCE MEDICAL/DENTAL $ 72,005 $ 149,276 $ 149,276 $ 153,043 4312 FINANCE WORKER'S COMP $ 17,273 $ 11,200 $ 11,200 $ 11,200 4313 FINANCE OTHER BENEFITS $ 1,167 $ 2,167 $ 2,167 $ 2,013 4314 FINANCE SHARE SAVINGS $ 2,000 $ - $ - $ -
4316 FINANCE EMPLOR PAD 401 (A) $ - $ - $ - $ -
Total Salary and Benefits $ 501,489 $ 926,464 $ 849,099 $ 927,631 TOTAL FY 25-26 BUDGET $ 829,533 $ 1,071,312 $ 990,405 $ 1,023,179 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

FINANCE DEPARTMENT
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4119 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ 6,282 $ 4,365 $ 4,365 $ 4,365 4402 CONTRACT SERVICES $ 45,400 $ 48,095 $ 47,418 $ 48,035 4405 TRAINING/TRAVEL $ - $ - $ - $ -
4414 AUDIT FEES $ 58,021 $ 106,825 $ 91,825 $ 75,600
4415 MAILING/COPYING $ 2,876 $ 2,400 $ 2,400 $ 2,400
4430 DUES AND SUBSCRIPTIONS $ 7,185 $ 6,905 $ 6,905 $ 23,035 4431 FEES $ 5,607 $ 26,400 $ 29,400 $ 29,300
4465 STAFF DEVELOPMENT $ 56 $ 3,000 $ - $ -
4466 CELEBRATIONS $ 3,407 $ 13,200 $ 13,200 $ -
4499 CONTINGENCY- CLAIMS $ - $ - $ - $ -
4510 EQUIPMENT REPLACEMENT $ - $ - $ - $ -
4310 PERS - unfunded Liability $ 629,352 $ 115,000 $ 115,000 $ 126,500 $ 758,186 $ 326,190 $ 310,513 $ 309,235 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

NON DEPARTMENTAL
Description of Changes by Account & Summary
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
The mission of the Calistoga Fire Department is to provide those services to the residents, businesses, and visitors of greater Calistoga, which protects their lives, property and environment from fires, medical emergencies, hazardous materials incidents, and disasters.

We accomplish this mission by providing services in two ways:

I. Proactively
• Public Education
• Building Inspections
• Weed Abatement • Plan Checking
• Pre-Incident Planning
• Burn Permits
• Insurance Rating Requests
• Firefighter Training and Preparedness
II. Reactively
• Fire Suppression
• Emergency Medical Response (EMT 1 D Scope of Practice) • Public Service (Wires Down, Lockouts, Standby, etc.) • Hazardous Materials Release Response • Fire Investigations
• Other Miscellaneous Requests for Service
• Responses Outside the City Limits (Contract, Automatic Aid, Mutual Aid and Strike Teams)
The Fire Department is staffed with 10 full-time employees (Fire Chief, 3 Fire Captains, 3 Fire Engineers, 3 full-time Firefighter/EMT’s, and up to 12 part-time Firefighter/EMT’s). The daily staffing consists of 1 Fire Captain, 1 Fire Engineer, 1 full-time Firefighter/EMT, and 1 part-time Firefighter/EMT, for a total of 4 personnel on duty as our minimum staffing level. Full-time personnel are assigned to shifts (A,B,C) and rotate every 48 hours (AA,BB,CC). The Fire Chief works a 40+ hour week and is on call for any emergency that may occur.

The Fire Station is located at 1113 Washington Street. All Fire Department operations are based at the Fire Station. The Fire Station houses the Department's in-service equipment, which includes: 2 Structure Fire Engines, 1 Wildland Fire Engine, 1 Water Tender, 1 Brush Truck, and 1 Utility Truck. The Department also has one staff vehicle used by the Fire Chief.

Fire Department
Fire Services
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
The Department response times are outstanding, averaging 2.75 minutes for all emergency calls within the city limits. These response times are achieved by having 2 fire engines staffed 24 hours per day and by Police Department providing an incident pre-alert when a 911 call is received by Calistoga dispatch.

The Fire Department responded to 1,273 incidents during 2024. This was an increase of 6% compared to 2023. Approximately 29% of the incidents were outside the city limits, in contracted response areas of Napa County and Sonoma County. With respect to all incidents, approximately 61% were rescues and emergency medical services, 3.5% were fire related, and the remaining 35.5% originated from hazardous conditions (gas, electrical, environmental), public service activities, false alarms, severe weather, and special incident types. The two segments of our community which have the most impact on the fire department with requests for services are our senior citizens and tourism.

Funding for City-related fire services is provided by the City General Fund.

The City has contracts with Napa County Fire Department, Sonoma County Fire District, and Northern Sonoma County Fire District to provide emergency response services to Napa County immediately surrounding Calistoga, Sonoma County to the West of Calistoga and to the Knights Valley and Franz Valley areas. The City is reimbursed at a rate of $788.22 per hour for responses into the surrounding Napa County Fire Department area. When CFD responds to Northern Sonoma County, the City receives $1,334.88 per incident.

Other cost recovery items at the fire department include statewide emergency responses through Cal OES, Fire Code Operational Permits, Plan Review, Construction Inspections, and Burn Permits.

Fire Department
Fire Services
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
MAJOR DEPARTMENT TASKS COMPLETED FISCAL YEAR 24-25
 New Type 1 Fire Engine designed and ordered  New electric extrication tools purchased with grant and city funding  Replacement of 50% of the firehose inventory  Successfully implemented an expanded medical scope of practice enabling members to use advanced airway devices, enhancing life-saving capabilities for critically ill patients.  FEMA AFG grant application in the amount of $87,748.35 submitted for new structural firefighting PPE  Updated Lexipol policy manual  Completed Mt. Washington hazardous vegetation mitigation abatement  Achieved 100% compliance with hazardous vegetation mitigation without forced abatements  4,626 hours of training completed by personnel in various topics  100% of staff participated in the “Calm the Chaos” incident command training, which was funded through a regional FEMA grant  Completed Helicopter Rescue Technician (HRT) training/certification for all line staff  Implemented new Probationary Firefighter training program  Participation in the Napa County LAFCO Municipal Services Review  Galleri Cancer Screening for all Fire Department members  Provided 3 senior fire-safety presentations at senior living facilities  Participated in the CHS Every 15 Minutes program  Provided 3 Hands-Only CPR classes to the public Fire Department
Fire Services
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
MAJOR DEPARTMENTAL GOALS FOR FISCAL YEAR 2025-2026
Staffing  Recruit, hire, and onboard to fill our roster of 12 part-time Firefighter/EMT’s  Complete review and evaluation of our daily staffing model to provide the highest level of services to the community while maintaining fiscal accountability  Evaluate administrative and management staffing needs in the Fire Department Community Risk Reduction  Amend and adopt the 2025 Fire Code to ensure compliance with updated state regulations, improve wildfire protection, enhance emergency response, and strengthen fire safety requirements for new development.  Work with Napa County Office of Emergency Services and other Napa County agencies to update and adopt the Napa County Multi-Jurisdictional Hazard Mitigation Plan.  Install and inspect smoke detectors in any home that makes a request.  Continue with fire prevention programs for children and adults.  Continue the building inspection program utilizing the California fire code and local amendments.  Continue 100% compliance with weed abatement.  Continue to offer Hands Only CPR classes to the public.  Continue to present fire prevention programs in the schools.  Improve our Automated External Defibrillator (AED) program with the placement of at least 3 AED’s in strategic locations throughout the City.  Maintain the certification as a Heart Safe Community for the City of Calistoga Training  Complete and implement a Career Development Plan, providing guidance for career advancement to all members  Continue 100% compliance with Vector Solutions training  Continue 100% compliance with all Lexipol DBT and policy training  Exceed the NFPA and OSHA recommended annual training requirements Fire Department
Fire Services
Item #6.8.

Fund # : 01 Prog #: 4117 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIAL/SUPPLIES $ 14,264 $ 16,950 $ 16,950 $ 24,050 4402 CONTRACT SERVICES $ 140,517 $ 142,788 $ 142,788 $ 152,315 4403 UTILITIES $ 38,809 $ 37,000 $ 42,000 $ 40,330
4404 REPAIRS & MAINTENANCE $ 35,317 $ 55,950 $ 55,950 $ 57,400 4405 TRAINING/TRAVEL $ 1,670 $ 10,000 $ 10,000 $ 13,500 4407 PROFESSIONAL SERVICES $ - $ 5,000 $ 5,000 $ 6,000
4408 UNIFORM ALLOWANCE $ 9,435 $ 26,000 $ 11,000 $ 27,500 4415 MAILING AND COPYING $ 336 $ 400 $ 400 $ 400
4417 FUEL AND OIL $ 15,069 $ 17,000 $ 17,000 $ 18,000
4420 TREATMENT $ 11,452 $ 11,200 $ 11,200 $ 10,000
4430 DUES AND SUBSCRIPTIONS $ 515 $ 750 $ 800 $ 2,450
4510 EQUIPMENT REPLACEMENT FUND $ 74,151 $ 102,260 $ 74,151 $ 83,049 4822 EQUIPMENT $ 53,216 $ 113,035 $ 113,035 $ 14,960
$ 394,750 $ 538,333 $ 500,274 $ 449,954
Unfunded Liability $ 284,415
Salaries and Benefits
4301 FIRE SERVICES SALARIES $ 1,094,510 $ 1,279,679 $ 1,180,803 $ 1,365,191 4302 FIRE SERVICES OVERTIME PAY $ 681,721 $ 650,050 $ 801,691 $ 387,949 4303 FIRE SERVICES FICA/MEDICARE $ 141,705 $ 117,624 $ 117,624 $ 118,604 4308 FIRE SERVICES PART TIME WAGES $ 227,078 $ 225,475 $ 142,601 $ 233,237 4309 FIRE SERVICES SPECIAL PAY $ 15,127 $ 18,010 $ 18,010 $ 18,857 4310 FIRE SERVICES PERS $ 170,631 $ 427,503 $ 427,503 $ 207,327 4311 FIRE SERVICES MEDICAL/DENTAL $ 171,297 $ 170,321 $ 170,321 $ 236,685 4312 FIRE SERVICES WORKER'S COMP $ 111,969 $ 81,837 $ 81,837 81,837 4313 FIRE SERVICES OTHER BENEFITS $ 3,831 $ 4,280 $ 4,280 $ 4,280 4314 FIRE SERVICES SHARE SAVINGS $ 12,600 $ 14,400 $ 14,400 $ 9,600 4316 FIRE SERVICES EMPLR PD 401(a) $ 50,179 $ 75,258 $ 52,383 $ 79,921 Total Salary and Benefits $ 2,680,648 $ 3,064,437 $ 3,011,453 $ 3,027,904 TOTAL FY 25-26 BUDGET $ 3,075,398 $ 3,602,770 $ 3,511,727 $ 3,477,858 Totals
Description of Changes by Account & Summary
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

FIRE SERVICES
Item #6.8.

Fund # : 01 Prog #: 4138 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ - $ 1,500 $ 1,942 $ 1,500
4402 CONTRACT SERVICES $ 683 $ 14,411 $ 14,411 $ 5,200
4403 UTILITIES $ - $ - $ - $ -
4405 TRAINING/TRAVEL $ 531 $ 5,000 $ 4,558 $ 5,000
4415 MAILING AND COPYING $ - $ 300 $ 300 $ 300
$ 1,214 $ 21,211 $ 21,211 $ 12,000 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

EMERGENCY SERVICES
Description of Changes by Account & Summary
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Police Department
The Mission of the Calistoga Police Department (CPD) is:
- To provide a high level of professional and responsive service to the community. - To safeguard lives and property.
- To defend the constitutional rights of all people;
- To help create and preserve a safe and secure environment; and - To contribute to the success & prosperity of the City by supporting the City's Mission, Goals, and Objectives.

Furthermore, the members of the Calistoga Police Department will accomplish our Mission and ensure the success of the organization by adhering to the following values:
- Displaying Competence: By maintaining a high standard of excellence in the performance of all tasks and service.
- Looking to the Future: By constantly anticipating and planning for the future needs of the community, city, and the organization.
- Meeting Community Needs: By addressing identified needs and delivering services to establish a high quality of life for our community through a safe and secure community. - Providing Support: As professionals, we provide the necessary skills, education, and resources toward the betterment of our personal and professional lives. - Fostering Team Effort: Each member's contribution is worthwhile and necessary to the continued success of the department. We value diverse perspectives and input in order to identify the best solution and service.
- Embracing Partnerships: We understand we cannot be successful without the support of the community, city administration, businesses, or the various allied agencies. To that end we shall strive to develop, maintain, and improve collaboration, partnerships, and relationships with our stakeholders and community.
- Being Innovative: We understand that to be successful and provide the best service we need to be forward thinking and open to "outside the box" approaches, ideas, ways of doing business and utilizing technology.

The CPD performs a full range of law enforcement services which are provided under “Police Services” and “Police Dispatch”.

Police Services
Police Services consists of 24/7 patrol, investigations, traffic & parking enforcement, crime prevention, and community outreach. Budgeted staffing is 14 sworn officers that consists of the Police Chief, 1 Lieutenant, 2 Sergeants, 10 Officers, 1 Community Services Officer (CSO) and 2 part-time Police Parking Technicians. The CPD partners with the Building & Planning Department to respond to and address code enforcement complaints and issues. CPD currently has two officer vacancies, two officers off on extended workers compensation, and one on maternity leave. In FY 2023/24 & 2024/25, CPD was awarded DOJ Tobacco grants that funded 50% of an officer position to continue to address health issues facing our youth. The remaining 50% of the officer position was split funded with the Calistoga Unified School District. We are still awaiting the results of the funding for the next cycle.

Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
In 2023, CPD responded to 3,521 Calls for Service of the 20,606 incidents generated and had an average response time of approximately 2.6 minutes to Priority 1 calls. CPD self-initiated 17,085 incidents which included 13,826 Business/Patrol checks and 1,730 traffic stops. Of the 645 police reports taken, 144 resulted in arrests. CPD was involved in over 50 community outreach activities.

Additional police services included but not limited to; Live-scan fingerprinting, issuing alcohol permits, the Juvenile Diversion program, Lost & Found, Property & Evidence, monthly Emergency Siren System testing, and sending out Nixle alerts and community advisories. CPD continued to manage the Animal Control & Shelter Services contract. Noteworthy outreach activities involved in or facilitated included the DARE program, Every 15 Minutes, National Night Out, Back to School Night, Halloween Parade, Safety Day, Thanksgiving Family Dinner gift card program, Senior Angels gift program, and the Annual Christmas Lighted Tractor Parade & Santa letter tabling.

The Police Department receives additional funding from a few other grants and other funding sources:

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 “must supplement existing services and may not be used to supplant any existing funding for law enforcement services” and are used to address operational needs of the police department such as equipment, vehicles, and programs such as the Juvenile Diversion Program. 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. 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 Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
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.

MAJOR DEPARTMENT TASKS COMPLETED FISCAL YEAR 2024-25
✓ Completed the upgrade of police portable radios and dispatch base stations to address state mandated radio encryption.
✓ Successfully applied for and awarded a second DOJ Tobacco Grant to fund 50% of an officer position.
✓ Completed the agreement with the City of St. Helena to provide dispatch services which will begin July 1, 2025.
✓ Selected and trained officers for the new Bike Patrol Team. ✓ Completed Calistoga Unified School District Active Shooter Exercise. ✓ Worked with Calistoga Unified School District and community organizations to provide a Every 15 Minutes presentation to the Juniors, Seniors and faculty at Calistoga High School.

MAJOR DEPARTMENTAL GOALS FOR FISCAL YEAR 2025-26
➢ Begin a multi-year plan to send all officers and dispatchers to Critical Incident Team (CIT) training. This Police Officer Standards and Training (POST) course is delivered as a collaborative effort between local law enforcement and community partners. The overarching goal of a CIT training course is to provide law enforcement officers and dispatchers with the cognition, information, resources, and skills that allow effective problem-solving and promote positive outcomes when responding to incidents involving individuals experiencing mental health related problems. ➢ We will be adding tools to our less-lethal tool box to give officers more options in incidents that may require force. We will be transitioning our 12-gauge shotguns to shoot “bean bag” rounds that act like an extended baton. We will also be acquiring BolaWrap devices that can help limit a subjects mobility, which can help keep a subject from going mobile, and allow officers to safely take them into custody. ➢ Implement a Patrol Bike program to enhance community engagement, improve patrol access in high-pedestrian areas, and provide faster response times in congested spaces like downtown, parks, and events.

Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
➢ To improve direct supervision and mentorship, and improve departmental succession planning, reorganize Police Department staffing by eliminating the Lieutenant position and creating an Administrative Sergeant position, that each of the three sergeants will rotate through.
➢ Research the implementation of a drone program in order to monitor large events, improve emergency response, and support public safety as a force multiplier at locations like the fairgrounds, downtown, and wildfire-prone areas. ➢ Continue to actively recruit for vacant police officer and dispatcher positions, while at the same time working to retain the valued employees we have. ➢ Hire the necessary dispatchers to implement the contract dispatching agreement with St.

Helena Police Department.
➢ Replace Admin Vehicle with an electric vehicle.
➢ Replace aging patrol rifles which have begun to show signs of failure. ➢ Provide necessary technology and access to platforms so that sergeants can provide training at daily briefings.
➢ Implement officer wellness program.
➢ Utilize Grant Opportunities to purchase equipment needs & implement programs to meet Mission, Goals, & Objectives.

Item #6.8.

Fund # : 01 Prog #: 4116 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 POLICE OPERATIONS - MATERIAL / SUPPLY $ 23,578 $ 30,152 $ 30,152 $ 20,000 4402 POLICE OPERATIONS - CONTRACT $ 149,098 $ 141,790 $ 243,790 $ 127,000 4403 UTILITIES $ 42,332 $ 39,000 $ 46,000 $ 42,510
4404 REPAIRS & MAINTENANCE $ 4,723 $ 9,000 $ 10,000 $ 9,000 4405 TRAINING & TRAVEL $ 18,522 $ 16,567 $ 21,217 $ 15,000 4408 UNIFORM ALLOWANCE $ 9,268 $ 8,000 $ 10,000 $ 10,000 4409 TRAINING & SEMINARS: POST $ 13,129 $ 10,000 $ 11,500 $ 10,000 4415 MAILING AND COPYING $ 734 $ 1,000 $ 1,000 $ 1,000
4417 FUEL AND OIL $ 24,612 $ 30,000 $ 30,000 $ 30,000
4429 TELEPHONE $ 84 $ - $ - $ -
4430 DUES AND SUBSCRIPTIONS $ 465 $ 1,000 $ 1,000 $ 1,000 4431 FEES - BOOKING $ - $ 2,500 $ 2,500 $ 2,500
4440 LAB TESTING $ 90 $ 2,000 $ 2,000 $ -
4450 LEGAL AIDE $ - $ - $ - $ -
4453 PETALUMA ANM S $ 2,000 $ - $ - $ 24,000
4650 TRAINING & MEETINGS: ADMIN $ - $ - $ - $ 6,000
4510 EQUIPMENT REPLACEMENT FUND $ 89,650 $ 113,294 $ 89,650 $ 100,408 4650 D H TRAINING $ 3,686 $ 6,000 $ 3,350 $ -
$ 381,972 $ 410,303 $ 502,159 $ 398,418
Unfunded Liability $ 246,709

SALARIES AND BENEFITS
4301 POLICE SERVICES SALARIES $ 1,507,525 $ 1,785,315 $ 1,826,267 $ 1,783,465 4302 POLICE SERVICES OVERTIME PAY $ 395,770 $ 226,096 $ 287,463 $ 360,000 4303 POLICE SERVICES FICA/MEDICARE $ 138,033 $ 147,046 $ 147,046 $ 140,742 4308 POLICE SERVICES PART TIME WAGES $ 22,428 $ 62,000 $ 62,000 $ 62,000 4309 POLICE SERVICES SPECIAL PAY $ 115,886 $ 117,655 $ 117,655 $ 128,643 4310 POLICE SERVICES PERS $ 212,460 $ 435,126 $ 435,126 $ 238,158 4311 POLICE SERVICES MEDICAL/DENTAL $ 181,338 $ 243,906 $ 243,906 $ 252,381 4312 POLICE SERVICES WORKER'S COMP $ 142,958 $ 110,604 $ 110,604 $ 110,604 4313 POLICE SERVICES OTHER BENEFITS $ 4,868 $ 6,709 $ 6,709 $ 6,332 4314 POLICE SERVICES SHARE SAVINGS $ 19,200 $ 19,200 $ 19,200 $ 19,200 4316 POLICE SERVICES EMPLR PD 401(a) $ 65,098 $ 87,122 $ 87,122 $ 82,670 Total Salary and Benefits $ 2,805,565 $ 3,240,779 $ 3,343,098 $ 3,430,906 TOTAL FY 25-26 BUDGET $ 3,187,537 $ 3,651,082 $ 3,845,257 $ 3,829,325 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet
POLICE
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4129 Prog Desc:

General Unaudited Amended Proposed Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 25-26 FY 25-26
4401 DISPATCH OPERATIONS - MATERIAL SUPPLY $ 2,428 $ 5,000 $ 5,000 $ 5,000 4404 REPAIRS & MAINTENANCE $ 1,477 $ 5,000 $ 5,000 $ 5,000 4405 TRAINING/TRAVEL $ 8,398 $ 8,000 $ 8,000 $ 8,000
4408 UNIFORM ALLOWANCE $ 3,593 $ 4,000 $ 4,000 $ 4,000
4409 TRAINING & SEMINARS: POST $ 2,138 $ 5,000 $ 5,000 $ 5,000 4415 MAILING AND COPYING $ 685 $ 1,000 $ 1,000 $ 1,000
4430 DUES AND SUBSCRIPTIONS $ - $ 500 $ 500 $ 500
4510 EQUIPMENT REPLACEMENT FUND $ 23,924 $ 35,736 $ 23,924 $ 26,795 $ 42,644 $ 64,236 $ 52,424 $ 55,295
Unfunded Liability $ 77,058

SALARIES AND BENEFITS
4301 DISPATCH SALARIES $ 430,857 $ 477,448 $ 388,081 $ 716,387 4302 DISPATCH OVERTIME PAY $ 86,353 $ 57,000 $ 47,000 $ 57,000 4303 DISPATCH FICA/MEDICARE $ 42,186 $ 38,465 $ 31,316 $ 56,685 4308 DISPATCH PART TIME WAGES $ 23,018 $ 70,000 $ 55,000 $ 70,000 4309 DISPATCH SPECIAL PAY $ 29,981 $ 25,363 $ 25,363 $ 24,595 4310 DISPATCH PERS $ 47,850 $ 127,947 $ 127,947 $ 71,338 4311 DISPATCH MEDICAL/DENTAL $ 119,533 $ 150,270 $ 150,270 $ 223,124 4312 DISPATCH WORKER'S COMP $ - $ 22,200 $ 22,200 $ 22,200 4313 DISPATCH OTHER BENEFITS $ 1,597 $ 1,877 $ 1,877 $ 2,502 4314 DISPATCH SHARE SAVINGS $ - $ - $ - $ -
Total Salary and Benefits $ 781,377 $ 970,570 $ 849,054 $ 1,320,889 TOTAL FY 25-26 BUDGET $ 824,020 $ 1,034,806 $ 901,478 $ 1,376,184 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

POLICE DISPATCH
Description of Changes by Account & Summary
Item #6.8.

City of Calistoga Fiscal Year 25-26 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, active transportation committee, and green committee; and enforcing the city’s planning and building codes. The department also provides long-range planning services 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, 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 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 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
Item #6.8.

City of Calistoga Fiscal Year 25-26 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 IN FISCAL YEAR 2024-25 - Resolved long-standing code compliance/conditions of approval issues for multiple commercial projects. These efforts mitigated life safety concerns, addressed delinquent conditions of approval issues, and resulted in payment of delinquent fees. - Coordinated with CalTrans to explore the ‘air lease’ concept for the Lincoln Avenue sidewalks.
- Initiated a city-wide internal project review process to streamline the review & approval process for development projects.
- Launched the “Planning Application Center” providing applicants with helpful information regarding the entitlement and permit application process. - Redesigned planning department applications to provide consistency & ease of use. - Initiated quarterly meetings with Napa County Environmental Health to coordinate the review/approval of local commercial projects which included food service and/or public pools/spas.
- Processed and issued building permits for the Calistoga Hills resort project. - 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 2025-26
• Continue to implement annual Housing Element action items. Tasks include outreach exercises, policy adoption, ordinance amendments, and more. • Initiate and complete an update of the Inclusionary Housing Ordinance and associated in-lieu fees, by conducting a nexus study.
• Continue advancing the “Missing Middle” housing conversation with Council and develop practical mechanisms, incentives, and development standards that efficiently support and encourage this type of housing development. • Pursue residential development of the City-owned parcels located at Earl and Eddy Streets either in coordination with the school district or as a standalone project. • Recommend modifications to the Municipal Code to eliminate obsolete or inconsistent provisions, ensure compliance with State laws, improve clarity and usability, promote transparency and accessibility, and support community development goals in order to create a more efficient, legally sound, and responsive regulatory framework. • Continue to collaborate with City departments and applicants to ensure that Cityinitiated and private development projects that are consistent with the City’s General Plan and Municipal Code are processed in accordance with State law and result in projects that retain or enhance community character.

Planning and Building Department
Planning and Building Services
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
• Provide efficient entitlement procedures for applicants and develop professional partnerships with applicants who choose to invest in projects which are consistent with the General Plan and will provide goods, services, and/or revenues which support the community.
• Establish a Senior Planner position to enhance the Planning Department’s capacity to manage complex projects and provide strategic support for the City’s housing goals and long-range planning initiatives.

Planning and Building Department
Planning and Building Services
Item #6.8.

Fund # : 01 Prog #: 4109 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ - $ 1,680 $ 1,230 $ 2,000
4402 CONTRACT SERVICES $ 1,909 $ - $ 450 $ -
4405 TRAINING/TRAVEL $ 758 $ 500 $ 500 $ -
4410 ADVERTISING $ 1,070 $ 800 $ 800 $ 1,000
4443 COMMISSION STIPENDS $ 1,600 $ 3,000 $ 1,500 $ 6,000 4403 PLANNING COMMSN UTILITIES $ 150 $ - $ - $ -
$ 5,487 $ 5,980 $ 4,480 $ 9,000 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

PLANNING COMMISSION
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4115 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ 3,183 $ 2,000 $ 2,000 $ 2,500 4402 CONTRACT SERVICES $ 97,113 $ 323,000 $ 123,000 $ 230,000 4403 UTILITIES $ 3,716 $ 3,700 $ 3,700 $ 4,033
4405 TRAINING/TRAVEL $ 2,266 $ 10,000 $ 10,000 $ 10,000 4410 ADVERTISING $ 707 $ 8,400 $ 8,400 $ 5,000
4415 MAILING AND COPYING $ 1,467 $ 750 $ 750 $ 850
4430 DUES AND SUBSCRIPTIONS $ 203 $ 1,000 $ 1,000 $ 1,000 4510 EQUIPMENT REPLACEMENT FUND $ 22,316 $ 31,219 $ 22,316 $ 24,994 4567 JPA CLIMATE $ - $ - $ - $ 55,187
4822 EQUIPMENT $ - $ 22,466 $ 22,466 $ 4,500
$ 130,970 $ 402,535 $ 193,632 $ 338,064
Unfunded Liabilty $ 14,529
Salaries and Benefits
4301 PLANNING SALARIES $ 297,366 $ 335,564 $ 335,564 $ 272,787 4302 PLANNING OVERTIME PAY $ 946 $ - $ - $ -
4303 PLANNING FICA/MEDICARE $ 22,788 $ 25,969 $ 25,969 $ 19,687 4305 PLANNING INCENTIVE PAY $ - $ - $ - $ -
4309 PLANNING SPECIAL PAY $ 3,656 $ 3,900 $ 3,900 $ 2,160 4310 PLANNING PERS $ 15,808 $ 43,496 $ 43,496 $ 21,468
4311 PLANNING MEDICAL/DENTAL $ 37,126 $ 45,766 $ 45,766 $ 61,075 4312 PLANNING WORKER'S COMP $ 15,999 $ 14,750 $ 14,750 $ 14,750 4313 PLANNING OTHER BENEFITS $ 641 $ 886 $ 886 $ 802
4315 PLANNING Housing $ - $ - $ - $ -
Total Salary and Benefits $ 394,331 $ 470,331 $ 470,331 $ 407,259 TOTAL FY 25-26 BUDGET $ 525,301 $ 872,866 $ 663,963 $ 745,323 Totals
Description of Changes by Account & Summary
City of Calistoga
FY 25 - 26 Proposed Budget
Account Detail Budget Worksheet

PLANNING
Item #6.8.

Fund # : 01 Prog #: 4125 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIAL/SUPPLIES $ 1,968 $ 2,000 $ 2,000 $ 2,500
4402 CONTRACT SERVICES $ 372,868 $ 300,000 $ 252,536 $ 84,000 4403 UTILITIES $ - $ - $ -
4404 REPAIRS & MAINTENANCE $ - $ 750 $ 750 $ 1,500
4405 TRAINING/TRAVEL $ 1,390 $ 2,000 $ 2,000 $ 7,000
4409 POST TRAVEL $ 28 $ - $ - $ 1,000
4417 FUEL AND OIL $ 71 $ - $ - $ 1,000
4430 DUES AND SUBSCRIPTIONS $ 635 $ - $ 430 $ 2,500
4510 EQUIPMENT REPLACEMENT FUND $ 9,518 $ 22,725 $ 9,518 $ 10,660 $ 386,478 $ 327,475 $ 267,234 $ 110,160
Unfunded Liability $ 12,371
Salaries and Benefits
4301 BUILDING DEPT. SALARIES $ 43,971 $ 190,595 $ 65,208 $ 331,763 4302 BUILDING DEPT. OVERTIME PAY $ - $ - $ - $ -
4303 BUILDING DEPT. FICA/MEDICARE $ 3,357 $ 14,879 $ 14,879 $ 24,382 4305 BUILDING DEPT. INCENTIVE PAY $ - $ - $ - $ -
4309 BUILDING DEPT. SPECIAL PAY $ 150 $ 3,900 $ 3,900 $ 4,560 4310 BUILDING DEPT. PERS $ 3,410 $ 27,101 $ 27,101 $ 29,715 4311 BUILDING DEPT. MEDICAL/DENTAL $ 11,115 $ 19,466 $ 19,466 $ 62,997 4312 BUILDING DEPT. WORKER'S COMP $ - $ - $ - $ -
4313 BUILDING DEPT. OTHER BENEFITS $ 162 $ 584 $ 584 $ 843 4314 BUILDING DEPT. SHARE SAVINGS $ - $ - $ - $ -
4316 BUILDING DEPT EMPLR PD 401(a) $ - $ - $ - $ -
Total Salary and Benefits $ 62,165 $ 256,525 $ 131,138 $ 466,632 TOTAL FY 25-26 BUDGET $ 448,643 $ 584,000 $ 398,372 $ 576,792 City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

BUILDING
Totals
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4176 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4301 SALARIES $ 3,556 $ - $ - $ -
4303 FICA/MEDICARE $ 217 $ - $ - $ -
4310 PERS $ 211 $ - $ - $ -
4311 MEDICAL/DENTAL $ 99 $ - $ - $ -
4313 OTHER BENEFITS $ 6 $ - $ - $ -
4402 CONTRACT SERRVICES $ 534,000 $ 550,000 $ 550,000 $ 566,500 4435 CLAIMS PAID $ 1,928 $ - $ - $ -
$ 540,017 $ 550,000 $ 550,000 $ 566,500
(Subtotal each Detail Account)
Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

ECONOMIC DEVELOPMENT PLAN
Description of Changes by Account & Summary
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Public Works
Administration, Streets, Parks, and Buildings
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, two 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 about five million dollars, over the last three years and we anticipate a slightly higher PCI than 67 in 2026.

Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Public Works
Streets (cont.), Parks, and Building Maintenance
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 22 city owned buildings/structures 14 that require on-going maintenance for a total of about 46,500 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, the recreational modular building, and three public restroom structures (Logvy, Pioneer Park and Lower Washington). 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.

Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Public Works
Major Tasks Completed
Major Streets/Parks/Buildings Tasks Completed in FY 2024-25  Converted Parklets on Washington to bike parking
 Vegetation Management at Mt Washington
 Master Services Agreement – Overlay Project Design
 Bid and completed construction of the Brannan Flashing Beacon Project  Applied for RTAPP grant for South Oak Bridge Design
 Completed construction of Logvy Park improvements: Bocce, picnic/BBQ/path
 Bid Lake Street Repaving project and began construction  Replaced Corp Yard Generator
 Vine Trail Calistoga to St Helena completed construction  Recreation Modular Roof replaced
 Replaced windows City Hall and some in PD
 Purchased New Street Sweeper and received the new equipment

Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Major Streets/Parks/Buildings Goals for FY 2025-26  Continued tree and concrete work at the Pioneer Cemetery  Painting buildings  Pavement projects (design/construction)  Car Charging: continue to respond to MTC grant RFI’s  Sidewalks/Ramps Grinding and reconstruction  New/Replacement equipment  Update Pavement Maintenance Reporting and PCI’s locally  Paving Washington  Continue Pothole and localized road repairs  Continue pursuing S. Oak Bridge grant funds for design Item #6.8.

Fund # : 01 Prog #: 4121 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIAL/SUPPLIES $ 4,998 $ 5,100 $ 7,176 $ 8,250
4402 CONTRACT SERVICES $ 44,778 $ 71,127 $ 71,127 $ 80,000 4403 UTILITIES $ 13,922 $ 17,000 $ 13,200 $ 18,530
4404 REPAIRS/MAINTENANCE $ - $ - $ - $ -
4405 TRAINING/TRAVEL $ 79 $ 1,485 $ 1,485 $ 1,500
4408 UNIFORM ALLOWANCE $ 123 $ 500 $ 500 $ 500
4410 ADVERTISING $ - $ 484 $ 484 $ 550
4415 MAILING/COPYING $ 729 $ 500 $ 500 $ 500
4417 FUEL/OIL $ 1,745 $ 2,750 $ 2,750 $ 2,500
4424 HEALTH/SAFETY $ 1,392 $ 2,750 $ 2,750 $ 2,750
4430 DUES/SUBSCRIPTIONS $ 5,057 $ 1,209 $ 4,549 $ 1,500 4431 FEES $ 954 $ 1,000 $ 1,000 $ 1,200
4510 EQUIPMENT REPLACEMENT FUND $ 14,406 $ 10,587 $ 14,406 $ 16,134 4650 TRAINING/TRAVEL - MGMT TO 4405 PER NS $ - $ 2,000 $ 2,000 $ 8,000 4820 MISC FIELD EQUIPMENT $ - $ - $ - $ 19,584
4821 MISC FIELD EQUIPMENT $ - $ 6,300 $ 6,300 $ 2,500
$ 88,184 $ 122,792 $ 128,227 $ 163,998
Unfunded Liability $ 15,274
Salaries and Benefits
4301 PUBLIC WORK ADM SALARIES $ 277,657 $ 137,383 $ 187,249 $ 219,061 4302 PUBLIC WORK ADM OVERTIME PAY $ 59 $ - $ - $ -
4303 PUBLIC WORK ADM FICA/MEDICARE $ 20,110 $ 10,807 $ 10,807 $ 16,752 4308 PUBLIC WORK ADM PART TIME WAGE $ 13,336 $ 1,606 $ 1,606 $ - 4309 PUBLIC WORK ADM SPECIAL PAY $ 3,877 $ 2,320 $ 2,320 $ 3,554 4310 PUBLIC WORK ADM PERS $ 27,688 $ 28,575 $ 28,575 $ 21,212 4311 PUBLIC WORK ADM MEDICAL/DENTAL $ 27,952 $ 24,960 $ 24,960 $ 43,272 4312 PUBLIC WORK ADM WORKER'S COMP $ 39,717 $ 99,260 $ 99,260 $ 99,260 4313 PUBLIC WORK ADM OTHER BENEFITS $ 754 $ 475 $ 501 $ 729 4314 PUBLIC WORK ADM SHARE SAVINGS $ 4,720 $ 1,560 $ 4,500 $ 2,679 Total Salary and Benefits $ 415,870 $ 306,946 $ 359,778 $ 421,792 TOTAL FY 25-26 BUDGET $ 504,054 $ 429,738 $ 488,005 $ 585,791 Totals
Description of Changes by Account & Summary
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

PUBLIC WORKS ADMINISTRATION
Item #6.8.

Fund # : 01 Prog #: 4122 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIAL/SUPPLIES $ 22,789 $ 50,000 $ 44,000 $ 30,000 4402 CONTRACT SERVICES $ 33,445 $ 72,804 $ 66,804 $ 72,804 4404 REPAIRS/MAINTENANCE $ 1,643 $ 29,500 $ 29,500 $ 130,000 4405 TRAINING/TRAVEL $ 684 $ 1,760 $ 1,760 $ 1,760
4408 UNIFORMS $ 3,278 $ 6,250 $ 6,250 $ 6,250
4417 FUEL/OIL $ 19,929 $ 35,000 $ 35,000 $ 25,000
4424 HEALTH/SAFETY $ 63 $ - $ - $ -
4432 LEASE PAYMENTS - Enterprise Vehicles $ 25,995 $ 38,672 $ 20,372 $ 4,200 4510 EQUIPMENT FUND $ 17,364 $ 27,011 $ 17,364 $ 19,448 4820 VEHICLES & R.S. $ 20,000 $ 26,700 $ 26,700 $ 39,584 4821 MISC FIELD EQUIPMENT $ - $ - $ 9,581 $ 122,500
$ 145,189 $ 287,697 $ 257,331 $ 451,546
Unfunded Liability $ 41,606
Salaries and Benefits
4301 STREETS MAINT SALARIES $ 376,142 $ 340,286 $ 334,505 $ 314,352 4302 STREETS MAINT OVERTIME PAY $ 32,069 $ 16,314 $ 31,314 $ - 4303 STREETS MAINT FICA/MEDICARE $ 32,123 $ 26,767 $ 26,767 $ 24,039 4308 STREETS MAINT PART TIME WAGES $ - $ - $ - $ -
4309 STREETS MAINT SPECIAL PAY $ 21,613 $ 5,746 $ 17,587 $ 5,100 4310 STREETS MAINT PERS $ 36,413 $ 74,551 $ 74,551 $ 30,439 4311 STREETS MAINT MEDICAL/DENTAL $ 98,911 $ 61,824 $ 59,824 $ 62,096 4312 STREETS MAINT WORKER'S COMP $ - $ - $ - $ -
4313 STREETS MAINT OTHER BENEFITS $ 1,376 $ 1,176 $ 1,176 $ 1,046 4314 STREETS MAINT SHARE SAVINGS $ 2,040 $ 3,864 $ 5,520 $ 3,844 Total Salary and Benefits $ 600,686 $ 530,528 $ 551,244 $ 482,521 TOTAL FY 25-26 BUDGET $ 745,876 $ 818,225 $ 808,575 $ 934,067 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

STREETS MAINTENANCE
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4123 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIAL /SUPPLIES $ 6,732 $ 16,500 $ 16,500 $ 21,600 4402 CONTRACT SERVICES $ 55,816 $ 36,260 $ 36,260 $ 89,286 4403 UTILITIES $ 8,152 $ 8,000 $ 8,000 $ 8,720
4404 REPAIRS/MAINTENANCE $ 8,365 $ 26,000 $ 26,000 $ 35,000 4405 TRAINING/TRAVEL $ - $ 400 $ 400 $ 400
4408 UNIFORMS $ 2,263 $ 3,600 $ 3,600 $ 4,000
4417 FUEL/OIL $ 3,886 $ 4,400 $ 4,400 $ 4,000
4424 HEALTH/SAFETY $ - $ - $ - $ -
4503 WATER/SEWER $ 32,923 $ 56,000 $ 56,000 $ 61,600
4510 EQUIPMENT FUND $ 9,904 $ 15,359 $ 9,904 $ 11,092
4820 VEHICLES & R.S. $ - $ - $ - $ 48,250
4821 MISC FIELD EQUIPMENT $ - $ - $ - $ 122,500
$ 128,041 $ 166,519 $ 161,064 $ 406,448
Unfunded Liability $ 18,278
Salaries and Benefits
4301 PARKS MAINT SALARIES $ 14,442 $ 169,086 $ 141,348 $ 175,248 4302 PARKS MAINT OVERTIME $ 1,034 $ 5,500 $ 5,500 $ 5,500 4303 PARKS MAINT FICA/MEDICARE $ 1,155 $ 13,300 $ 13,300 $ 13,402 4309 PARKS MAINT SPECIAL PAY $ 549 $ 2,855 $ 6,325 $ 2,843 4310 PARKS MAINT PERS $ 1,174 $ 34,648 $ 34,648 $ 16,969 4311 PARKS MAINT MEDICAL/DENTAL $ 5,173 $ 30,720 $ 41,960 $ 34,618 4312 PARKS MAINT WORKER'S COMP $ 3,923 $ 6,200 $ 6,200 $ 6,200 4313 PARKS MAINT OTHER BENEFITS $ 48 $ 584 $ 584 $ 583
4314 PARKS MAINT SHARE SAVINGS $ - $ 1,920 $ 1,920 $ 2,143 4316 PARKS MAINT EMPLR PD 401(A) $ - $ - $ - $ -
Total Salary and Benefits $ 27,498 $ 264,813 $ 251,785 $ 275,784 TOTAL FY 25-26 BUDGET $ 155,539 $ 431,332 $ 412,849 $ 682,233 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

PARKS MAINTENANCE
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4124 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIAL/SUPPLIES $ 2,653 $ 10,000 $ 10,000 $ 5,000 4404 REPAIRS/MAINTENANCE $ 4,040 $ - $ - $ -
4408 UNIFORM ALLOWANCE $ 48 $ 150 $ 150 $ 150
4404 TREATMENT $ - $ - $ - $ -
4510 EQUIPMENT FUND $ 515 $ 2,826 $ 515 $ 576
4424 HEALTH & SAFETY $ 77 $ - $ - $ -
$ 7,332 $ 12,976 $ 10,665 $ 5,726
Unfunded Liability $ 6,502
4301 MAINT SHOP SALARIES $ 3,277 $ 5,284 $ 8,209 $ 5,477 4302 MAINT SHOP OVERTIME $ 59 $ 500 $ 500 $ 500
4303 MAINT SHOP FICA/MEDICARE $ 259 $ 416 $ 416 $ 419
4309 MAINT SHOP SPECIAL PAY $ 112 $ 89 $ 297 $ 89
4310 MAINT SHOP PERS $ 317 $ 7,014 $ 7,014 $ 530
4311 MAINT SHOP MEDICAL/DENTAL $ 602 $ 960 $ 960 $ 1,082 4312 MAINT SHOP WORKER'S COMP $ - $ 1,200 $ 1,200 $ 1,200 4313 MAINT SHOP OTHER BENEFITS $ 8 $ 18 $ 18 $ 18
4314 MAINT SHOP SHARE SAVINGS $ - $ 60 $ 100 $ 67
Total Salary and Benefits $ 4,632 $ 15,541 $ 18,714 $ 15,883 TOTAL FY 25-26 BUDGET $ 11,964 $ 28,517 $ 29,379 $ 21,609 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

MAINTENANCE SHOP
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4126 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIAL/SUPPLIES $ 30,964 $ 48,750 $ 48,750 $ 56,859 4402 CONTRACT SERVICES $ 50,183 $ 58,700 $ 58,700 $ 58,700 4403 UTILITIES $ 76,086 $ 82,064 $ 82,064 $ 89,450
4404 REPAIRS/MAINTENANCE $ 22,536 $ 34,594 $ 34,594 $ 32,535 4408 UNIFORM ALLOWANCE $ 418 $ 600 $ 600 $ 600
4431 FEES $ 788 $ 1,650 $ 1,650 $ 1,650
4503 WATER/SEWER $ 32,912 $ 50,000 $ 50,000 $ 45,000
$ 213,886 $ 276,358 $ 276,358 $ 284,794
Unfunded Liability $ 2,633
Salaries and Benefits
4301 POOL MAINT SALARIES $ 37,763 $ 34,874 $ 34,389 $ 36,145 4302 POOL MAINT OVERTIME $ 142 $ 1,000 $ 1,000 $ 1,000
4303 POOL MAINT FICA/MEDICARE $ 3,470 $ 2,743 $ 2,743 $ 2,764 4309 POOL MAINT SPECIAL PAY $ 1,844 $ 589 $ 928 $ 586
4310 POOL MAINT PERS $ 5,253 $ 6,009 $ 6,009 $ 3,500
4311 POOL MAINT MEDICAL/DENTAL $ 1,914 $ 6,336 $ 9,032 $ 7,140 4312 POOL MAINT WORKER'S COMP $ - $ 800 $ 800 $ 800
4313 POOL MAINT OTHER BENEFITS $ 127 $ 121 $ 121 $ 120
4314 POOL MAINT SHARE SAVINGS $ 1,760 $ 396 $ 396 $ 442 Total Salary and Benefits $ 52,273 $ 52,868 $ 55,418 $ 55,131 TOTAL FY 25-26 BUDGET $ 266,159 $ 329,226 $ 331,776 $ 339,925 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

POOL FACILITY MAINTENANCE
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4127 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIAL/SUPPLIES $ 31,749 $ 42,000 $ 42,000 $ 40,000 4402 CONTRACT SERVICES $ 118,216 $ 117,851 $ 117,851 $ 111,856 4403 UTILITIES $ 6,501 $ 7,500 $ 7,500 $ 8,175
4404 REPAIRS/MAINTENANCE $ 42,991 $ 55,000 $ 55,000 $ 50,000 4405 TRAINING/TRAVEL $ - $ 220 $ 220 $ 220
4408 UNIFORMS $ 2,374 $ 4,000 $ 4,000 $ 5,000
4413 TAX & LICENSE $ - $ - $ - $ -
4417 FUEL/OIL $ 13,479 $ 15,500 $ 15,500 $ 17,050
4424 HEALTH/SAFETY $ 117 $ - $ - $ -
4431 FEES $ 990 $ 22,200 $ 22,200 $ 2,200
4503 WATER/SEWER $ 40,918 $ 50,000 $ 50,000 $ 55,000
4510 EQUIPMENT FUND $ 13,377 $ 20,308 $ 13,377 $ 14,982 4820 VEHICLES & R.S. $ - $ - $ - $ 48,250
4821 MISC FIELD EQUIPMENT $ - $ - $ - $ 60,000
$ 270,712 $ 334,579 $ 327,648 $ 412,733
Unfunded Liability $ 18,303
Salaries and Benefits
4301 BUILD MAINT SALARIES $ 14,507 $ 205,017 $ 171,452 $ 207,012 4302 BUILD MAINT OVERTIME $ 1,611 $ 6,000 $ 9,000 $ 6,000 4303 BUILD MAINT FICA/MEDICARE $ 1,237 $ 16,127 $ 13,127 $ 15,831 4309 BUILD MAINT SPECIAL PAY $ 697 $ 3,462 $ 3,462 $ 3,359 4310 BUILD MAINT PERS $ 1,191 $ 38,152 $ 38,152 $ 20,045 4311 BUILD MAINT MEDICAL/DENTAL $ 5,844 $ 37,248 $ 64,350 $ 40,892 4312 BUILD MAINT WORKER'S COMP $ - $ 6,200 $ 6,200 $ 6,200 4313 BUILD MAINT OTHER BENEFITS $ 53 $ 709 $ 709 $ 689
4314 BUILD MAINT SHARE SAVINGS $ - 2328 100 $ 2,532
Total Salary and Benefits $ 25,139 $ 315,243 $ 306,552 $ 320,862 TOTAL FY 25-26 BUDGET $ 295,852 $ 649,822 $ 634,200 $ 733,595 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

BUILDING MAINTENANCE
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4173 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4402 CONTRACT SERVICES $ - $ - $ 532 $ 766
4403 UTILITIES $ 9,485 $ 10,400 $ 10,400 $ 11,336
4404 REPAIRS & MAINTENANCE $ - $ 3,000 $ 3,000 $ 3,000
4408 UNIFORM ALLOWANCE $ 73 $ 200 $ 200 $ 200
4503 WATER/SEWER $ 3,187 $ 7,000 $ 7,000 $ 5,000
$ 12,745 $ 20,600 $ 21,132 $ 20,302
Unfunded Liability $ 622
Salaries and Benefits
4301 SHARP MUSM SALARIES $ 322 $ 6,341 $ 6,341 $ 6,572
4302 SHARP MUSM OVERTIME PAY $ 28 $ 499 $ 605 $ -
4303 SHARP MUSM FICA/MEDICARE $ 25 $ - $ - $ 503
4309 SHARP MUSM SPECIAL PAY $ 3 $ 107 $ 232 $ 107
4310 SHARP MUSM PERS $ 25 $ 1,236 $ 1,236 $ 636
4311 SHARP MUSM MEDICAL/DENTAL $ 206 $ 1,152 $ 1,718 $ 1,298 4312 SHARP MUSM WORKER'S COMP $ - $ - $ - $ -
4313 SHARP MUSM OTHER BENEFITS $ 1 $ 22 $ 22 $ 22
4314 SHARP MUSM SHARE SAVINGS $ - 72 72 $ 80
Total Salary and Benefits $ 611 $ 9,429 $ 10,226 $ 9,839 TOTAL FY 25-26 BUDGET $ 13,356 $ 30,029 $ 31,358 $ 30,141 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

SHARPSTEEN MUSEUM
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4405 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4402 CONTRACT SERVICES $ 27,500 $ 15,000 $ 15,000 $ 23,500 $ 27,500 $ 15,000 $ 15,000 $ 23,500 Totals
City of Calistoga
FY 24-25 Budget Development
Account Detail Budget Worksheet

PUBLIC WORKS - TRANSIT - SHUTTLE
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: XXXX Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4402 CONTRACT SERVICES $ - $ - $ - $ 4,500
4403 UTILITIES $ - $ - $ - $ 18,000
4404 REPAIRS & MAINTENANCE $ - $ - $ - $ 2,500
4408 UNIFORM ALLOWANCE $ - $ - $ - $ 250
4503 WATER/SEWER $ - $ - $ - $ -
$ - $ - $ - $ 25,250
Description of Changes by Account & Summary
Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

MONHOFF
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
The Parks and Recreation Department is responsible for managing and operating the City’s recreation programs, including adult and youth sports, adult and senior fitness classes, aquatics programs, special event permitting, Citysponsored events, and facility rentals.

Recreation Programs
Manages and coordinates recreation opportunities for Calistoga residents of all ages. This includes adult and youth sports leagues, contracted art classes, and seasonal sports and art camps.

Adult and Senior Fitness Classes
Offers a variety of fitness classes designed to promote health and well-being among adults and older adults, including strength, balance, flexibility, and wellness programming.

Special Event Permitting and Park and Facility Rentals
Coordinates the application and approval process for events held within City limits, including parades, bike and running events, weddings, park and facility rentals, and special events. Staff works closely with other City departments to ensure compliance and safety.

City Special Events and Community Partnerships
Organizes and leads key City events such as the Citywide Yard Sale, Safety Day, Spring Egg Hunt, Holiday Dinner, and special events at the Calistoga Community Pool. The department also supports other City-led events like National Night Out and participates in community partner events including Chamber of Commerce Special Events and Celebrate Napa Valley Special Events.

Aquatics Programs
Oversees operations at the Calistoga Community Pool, including swim lessons, lap swim, recreation swim, school-based swim programs, junior lifeguard camps, and water fitness classes. The aquatics team includes 40 to 50 seasonal staff each year. All programs are free for Calistoga residents.

Parks and Recreation Department
Programs
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
MAJOR DEPARTMENT TASKS COMPLETED FISCAL YEAR 2024-25
 Implemented the new Recreation Manager position, leading the development of the role and successfully recruiting and hiring a qualified candidate to support the growth of Parks and Recreation programs.
 Expanded community programming and engagement by launching the inaugural Spring Egg Hunt, which drew over 300 participants and introduced a new seasonal tradition. This same commitment to community connection was reflected in the department’s presence at Celebrate Napa Valley’s Halloween and Holiday events and the Chamber of Commerce’s Lighted Tractor Parade, where staff hosted activity booths and interactive experiences.
 Maintained strong staffing levels and high-quality customer service at the Calistoga Community Pool while offering inclusive aquatic programs for all ages and abilities.
 Provided lifeguard training and certification for local youth, continuing efforts to build a skilled seasonal aquatics team.
 Continued to offer successful youth sports programming with strong participation in basketball, soccer, and volleyball leagues coordinated by the department.  Collaborated closely with the Fairgrounds Revitalization Director on the review and approval of five special event permits held at the Fairgrounds during the fiscal year.
 Coordinated with the Public Works Department to successfully complete construction of the Logvy Park project, ensuring timely delivery, budget adherence, and alignment with community goals.
 Celebrated the completion of the Logvy Park Improvement Project by coordinating a community ribbon cutting event to mark the reopening of the updated park space.

MAJOR DEPARTMENTAL GOALS FOR FISCAL YEAR 2025-26

1. Expand recreation programming with a focus on senior fitness classes, contracted art classes, youth activities such as specialized sports camps, and offerings that engage Calistoga’s Spanish-speaking community.

2. Enhance community use of the Calistoga Community Pool by supporting staff development, improving program scheduling, and ensuring a welcoming environment for swimmers of all ages and abilities.

3. Continue collaborating with the Fairgrounds Revitalization Director to review and process an increasing number of special event permit applications for events held at the Napa County Fairgrounds.

4. Deepen partnerships with local organizations hosting community events in Calistoga through continued support, participation, and promotion. Explore opportunities to introduce new City-led special events that reflect community interests and seasonal needs.

Parks and Recreation Department
Programs
Item #6.8.

Fund # : 01 Prog #: 4152 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIAL/SUUPLIES $ 12,468 $ 19,050 $ 19,050 $ 15,000 4402 CONTRACT SERVICES $ 48,284 $ 58,650 $ 58,650 $ 55,390 4403 UTILITIES $ 18,365 $ 17,000 $ 17,000 $ 18,530
4404 REPAIRS/MAINTENANCE $ 677 $ 2,000 $ 2,000 $ 2,000
4405 TRAINING/TRAVEL $ 3,965 $ 3,000 $ 3,000 $ 4,700
4408 UNIFORM ALLOWANCE $ 759 $ 1,000 $ 1,000 $ 1,000
4410 ADVERTISING $ 6,569 $ 10,000 $ 10,000 $ 7,500
4415 MAILING/COPYING $ 245 $ 1,500 $ 1,500 $ 1,500
4417 FUEL/OIL $ 149 $ 1,500 $ 1,500 $ 1,500
4429 PHONE $ - $ - $ - $ -
4430 DUES/SUBSCRIPTIONS $ 465 $ 1,150 $ 1,150 $ 2,521
4431 FEES $ - $ - $ - $ 5,000
4432 RENTS - LEASE PAYMENTS $ 5,847 $ 6,000 $ 6,000 $ 6,000 4452 CROSSING GUARD $ 31 $ - $ - $ -
4479 UPVALLEY FAMILY CENTER $ 100,000 $ 100,000 $ 100,000 $ 130,000 4487 BOYS AND GIRLS CLUB $ 40,000 $ 40,000 $ 40,000 $ 40,000 4510 EQUIPMENT FUND $ 15,370 $ 18,347 $ 15,370 $ 17,215 $ 253,194 $ 279,197 $ 276,220 $ 307,856
Unfunded Liability $ 5,495
Salaries and Benefits
4301 RECREATION SALARIES $ 280,742 $ 619,638 $ 428,778 $ 437,215 4302 RECREATION OVERTIME PAY $ 3,862 $ 2,000 $ 2,000 $ - 4303 RECREATION FICA/MEDICARE $ 19,828 $ 47,999 $ 32,730 $ 33,837 4305 RECREATION INCENTIVE PAY $ - $ - $ - $ -
4308 RECREATION PART TIME WAGES $ - $ - $ - $ -
4309 RECREATION SPECIAL PAY $ 5,440 $ 7,800 $ 7,800 $ 5,100 4310 RECREATION PERS $ 17,521 $ 58,671 $ 58,671 $ 39,999 4311 RECREATION MEDICAL/DENTAL $ 42,792 $ 91,742 $ 58,871 $ 52,701 4312 RECREATION WORKER'S COMP $ 27,277 $ 22,000 $ 22,000 $ 22,000 4313 RECREATION OTHER BENEFITS $ 1,005 $ 1,847 $ 1,847 $ 1,318 4314 RECREATION SHARE SAVINGS $ - $ - $ - $ -
Total Salary and Benefits $ 398,467 $ 851,697 $ 612,697 $ 597,664 TOTAL FY 25-26 BUDGET $ 651,661 $ 1,130,894 $ 888,917 $ 905,520 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

RECREATION PROGRAMS
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4153 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIAL/SUPPLIES $ 23 $ 7,700 $ 7,700 $ -
4402 CONTRACT SERVICES $ 5,550 $ 22,900 $ 22,900 $ -
4405 TRAINING/TRAVEL $ - $ - $ - $ -
4408 UNIFORM ALLOWANCE $ - $ - $ - $ -
4410 ADVERTISING $ - $ - $ - $ -
4430 DUES/SUBSCRIPTIONS $ - $ - $ - $ -
4452 CROSSING GUARD $ - $ - $ - $ -
$ 5,573 $ 30,600 $ 30,600 $ -
4301 EDUC/REC COURSE SALARIES $ 5,805 $ - $ - $ -
4302 EDUC/REC COURSE OVERTIME $ - $ - $ - $ -
4303 EDUC/REC COURSE FICA/MEDICARE $ 877 $ - $ - $ -
4308 EDUC/REC COURSE PART TIME $ 5,564 $ - $ -
4309 EDUC/REC COURSE SPECIAL PAY $ 80 $ - $ - $ -
4310 EDUC/REC COURSE PERS $ 338 $ - $ - $ -
4311 EDUC/REC COURSE MEDICAL/DENTAL $ 450 $ - $ - $ -
4312 EDUC/REC COURSE WORKER'S COMP $ - $ - $ - $ -
4313 EDUC/REC COURSE OTHER BENEFITS $ 14 $ - $ - $ -
4314 EDUC/REC COURSE SHARE SAVINGS $ - $ - $ - $ -
Total Salary and Benefits $ 13,129 $ - $ - $ -
TOTAL FY 25-26 BUDGET $ 18,702 $ 30,600 $ 30,600 $ -
Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

RECREATION - EDUCATION/RECREATION COURSES
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4154 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ 663 $ 2,000 $ 2,000 $ 1,850
4402 CONTRACT SERVICES $ 20,965 $ 34,200 $ 34,200 $ 34,500 4410 ADVERTISING $ - $ 1,200 $ 1,200 $ -
4432 LEASE PAYMENTS $ - $ - $ - $ -
$ 21,628 $ 37,400 $ 37,400 $ 36,350
Salaries and Benefits
4301 SENIOR PROGRAMS SALARIES $ 1,365 $ - $ - $ -
4302 SENIOR PROGRAMS OVERTIME PAY $ - $ - $ - $ -
4303 SENIOR PROGRAMS FICA/MEDICARE $ 103 $ - $ - $ -
4308 SENIOR PROGRAMS PART TIME WAGES $ - $ - $ - $ -
4309 SENIOR PROGRAMS SPECIAL PAY $ - $ - $ - $ -
4310 SENIOR PROGRAMS PERS $ 105 $ - $ - $ -
4311 SENIOR PROGRAMS MEDICAL/DENTAL $ 221 $ - $ - $ -
4312 SENIOR PROGRAMS WORKER'S COMP $ - $ - $ - $ -
4313 SENIOR PROGRAMS OTHER BENEFITS $ 6 $ - $ - $ -
Total Salary and Benefits $ 1,800 $ - $ - $ -
TOTAL FY 25-26 BUDGET $ 23,428 $ 37,400 $ 37,400 $ 36,350 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

RECREATION - SENIOR ACTIVITIES
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4155 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $2,067 $5,200 $5,200 $9,000
4402 CONTRACT SERVICES $2,229 $7,800 $7,800 $1,000
$ 4,296 $ 13,000 $ 13,000 $ 10,000
Salaries and Benefits
4301 COMM EVENTS SALARIES $ 2,220 $ - $ - $ -
4303 COMM EVENTS FICA/MEDICARE $ 259 $ - $ - $ -
4305 COMM EVENTS INCENTIVE PAY $ - $ - $ -
4308 COMM EVENTS PART TIME WAGES $ 1,139 $ - $ - $ -
4309 COMM EVENTS SPECIAL PAY $ 40 $ - $ - $ -
4310 COMM EVENTS PERS $ 117 $ - $ - $ -
4311 COMM EVENTS MEDICAL/DENTAL $ 114 $ - $ - $ -
4312 COMM EVENTS WORKER'S COMP $ - $ - $ -
4313 COMM EVENTS OTHER BENEFITS $ 4 $ - $ - $ -
4314 COMM EVENTS SHARE SAVINGS
Total Salary and Benefits $ 3,893 $ - $ - $ -
TOTAL FY 25-26 BUDGET $ 8,189 $ 13,000 $ 13,000 $ 10,000 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

RECREATION - COMMUNITY ACTIVITIES
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4156 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIAL/SUPPLIES $ 5,332 $ 8,500 $ 8,500 $ 16,575 4402 CONTRACT SERVICES $ 25,617 $ 29,200 $ 29,200 $ 16,065 4404 REPAIRS/MAINTENANCE $ 2,998 $ 5,000 $ 5,000 $ 5,000 4405 TRAINING/TRAVEL $ 648 $ 3,000 $ 3,000 $ 5,000
4408 UNIFORM ALLOWANCE $ 3,300 $ 3,500 $ 3,500 $ 3,675
4410 ADVERTISING $ - $ 1,200 $ 1,200 $ -
4430 DUES/SUBSCRIPTIONS $ - $ 750 $ 750 $ -
4460 Pool PRO $ 48 $ - $ - $ -
4468 RESALE AND PURCHASE $ 2,226 $ 3,500 $ 3,500 $ 2,100 $ 40,167 $ 54,650 $ 54,650 $ 48,415
Salaries and Benefits
4301 AQUATIC SERVICE SALARIES $ 19,612 $ - $ - $ -
4302 AQUATIC SERVICE OVERTIME PAY $ 8,956 $ 1,908 $ 1,908 $ - 4303 AQUATIC SERVICE FICA/MEDICARE $ 24,265 $ 23,530 $ - 4308 AQUATIC SERVICE PART TIME WAGES $ 289,057 $ 300,000 $ 300,000 $ 308,672 4309 AQUATIC SERVICE SPECIAL PAY $ 140 $ - $ - $ -
4310 AQUATIC SERVICE PERS $ 3,583 $ - $ - $ -
4311 AQUATIC SERVICE MEDICAL/DENTAL $ 2,791 $ - $ - $ - 4312 AQUATIC SERVICE WORKER'S COMP $ - $ - $ - $ -
4313 AQUATIC SERVICE OTHER BENEFITS $ 78 $ - $ - $ -
4314 AQUATIC SERVICE SHARE SAVINGS $ - $ - $ - $ -
Total Salary and Benefits $ 348,482 $ 301,908 $ 325,438 $ 308,672 TOTAL FY 25-26 BUDGET $ 388,649 $ 356,558 $ 380,088 $ 357,087 City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

RECREATION - AQUATIC SERVICES
Totals
Description of Changes by Account & Summary
Item #6.8.

Fund # : 01 Prog #: 4174 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4402 CONTRACT SERVICES $ 170,334 $ 187,000 $ 187,000 $ 188,000 $ 170,334 $ 187,000 $ 187,000 $ 188,000 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

LIBRARY SERVICES
Description of Changes by Account & Summary
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Calistoga Fairground Operations
The Calistoga Fairground is the newest city resource that supports regional community resilience, recreational access, and emergency preparedness. The grounds include multiple facilities—such as the Tubbs Building, Tucker Building, Butler Building, Cropp Building, Calistoga Speedway, Pavilion, RV Park, and open space from the former St. Helena Golf Course. These areas are used for a variety of civic, rental, and emergency purposes. Oversight and management of the fairgrounds is coordinated by the Fairgrounds Revitalization Director with support from Parks and Recreation and community volunteers.

In addition to its role in community events and emergency readiness, the fairgrounds serve a critical infrastructure function as the City’s primary site for reclaimed wastewater distribution. As the number one purveyor of reclaimed water expenditure for Calistoga, the site is essential for supporting wastewater management and meeting ongoing municipal needs during periods of resource constraint.

Facility Use and Rentals
The Fairgrounds Department manages and promotes the use of the Tubbs Building, Tucker Building, and surrounding grounds for short-term rentals, long-term leases, and public benefit. The fairgrounds hosted a growing number of community events this fiscal year, both free and ticketed, and are becoming a consistent site for meetings, private functions, and training sessions.

Community Engagement and Events
The Fairgrounds Department supports public gatherings and community access through city-sponsored and third-party events. These include celebrations, public forums, preparedness events, and coordination with local nonprofit partners. The grounds are maintained as a flexible-use site with capacity for both large-scale events and regular small-group activity.

Calistoga Fairgrounds Ag Day
Calistoga Fairgrounds Ag Day is an agricultural fair that celebrates local food systems, farming heritage, and agricultural education. It includes farm equipment exhibits, and educational programming that connects residents to the agricultural roots of the region. This event is a critical component in maintaining the site’s status as a state-designated fairgrounds California Network of Fairs (Network), consisting of 52 district agricultural associations (DAAs), 22 county/city fairs, two citrus fruit fairs, and the California Exposition and State Fair (Cal Expo).

Emergency Preparedness and Training
The Calistoga Fairground serves as a regional site for emergency training, staging, and resiliency planning. Partners including Calistoga Fire, Calistoga Police, Cal Fire, CHP, Napa County OES, Calistoga Emergency Response team, and other agencies use the fairgrounds to maintain local readiness in the face of wildfire, weather, and other hazards.

Fairground Department
Programs
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Volunteer Contributions
A key strength of the fairground’s operation has been the extensive volunteer effort from local residents, local businesses and partner organizations. Much of the recent renovation work, including labor, equipment, and even materials, has been donated by dedicated community members. This grassroots effort has helped restore and maintain facilities at minimal cost to the City, while fostering a deep sense of community ownership and pride in the grounds.

MAJOR TASKS COMPLETED FISCAL YEAR 2024-25
• Opened public rentals of the RV Park, Tubbs Building, Tucker Building, and surrounding grounds, increasing revenue, utilization and public engagement. • Secured new and renegotiated long-term leases that generate sustainable revenue for fairgrounds operations.
• Hosted both free and ticketed community events, increasing the fairgrounds' visibility and accessibility to residents.
• Hosted Calistoga Fairgrounds Ag Day to support agricultural education and preserve the fairgrounds’ state designation.
• Supported ongoing emergency training and planning efforts on site, reinforcing the fairgrounds' role in local resiliency infrastructure. • Coordinated significant volunteer-led renovation efforts, reducing operational costs while enhancing facilities.
• Repaired major sections of the irrigation and reclaimed water infrastructure in order to maintain reclaimed water distribution operations, providing essential service as the City’s primary reclaimed water disbursement site.

MAJOR GOALS FOR FISCAL YEAR 2025–26

1. Support the Fairgrounds Advisory Committee: Facilitate the work of the newly established committee by providing the necessary resources and coordination to help them offer informed advice, conduct research, and make recommendations on matters related to the fairgrounds.

2. Develop a Long-Term Fiscal Sustainability Plan: Create a strategic roadmap to guide revitalization efforts, secure funding through grants and partnerships, and ensure the site’s financial viability. The plan will emphasize the fairgrounds’ role in supporting recreational, cultural, and economic development.

3. Enhance Community Engagement and Stewardship: Continue ongoing community outreach and volunteer efforts to maintain the grounds’ appearance and foster a strong sense of community involvement in the care and future of the property.

4. Establish a Maintenance position to support the revitalization of the Calistoga Fairgrounds by addressing deferred maintenance, repairing neglected infrastructure, and ensuring the smooth return of community programs, events, and activities.

5. Maintain and enhance reclaimed water operations to support wastewater management and ongoing municipal needs during periods of resource constraint.

Item #6.8.

Fund # : 70 Prog #: 5592 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ 85,000
4402 CONTRACT SERVICES $ - $ 450,000 $ 450,000 $ 410,430 4403 UTILITIES $ 185,600
4404 MAINTENANCE & REPAIRS $ 150,000
4405 TRAINING/MEETINGS $ 2,500
4408 UNIFORMS $ 2,000
4417 FUEL/OIL $ 15,000
4424 HEALTH/SAFETY $ 3,200
4431 FEES $ 5,000
4510 EQUIP $ 79,300
4821 MISC. $ 4,500
4905 FY 24/25 Butler Roof $141,930 CIP
4905 FY 24/25 Landscaping $275,000 CIP
NEW SALARY/BENEFITS $ 107,250
REVENUE $ (100,000) $ (100,000) $ (527,025)
4915 SEWER LATERAL REPLACEMENT-CIP $ -
$ - $ 350,000 $ 350,000 $ 522,755
Liability/Property Insurance $ 42,000
Salaries and Benefits
4301 FAIRGROUNDS SALARIES 231,620 231,620 $ 206,082
4302 FAIRGROUNDS OVERTIME PAY
4303 FAIRGROUNDS FICA/MEDICARE 18,132 18,132 $ 13,472
4308 FAIRGROUNDS PART TIME WAGES $ -
4309 FAIRGROUNDS SPECIAL PAY $ 5,400
4310 FAIRGROUNDS PERS 23,394 23,394 $ 16,219
4311 FAIRGROUNDS MEDICAL/DENTAL 15,269 15,269 $ 11,748
4312 FAIRGROUNDS WORKER'S COMP 4,000 4,000 $ 4,000
4313 FAIRGROUNDS OTHER BENEFITS 6,117 6,117 $ 717
4316 FAIRGROUNDS EMPLOR PAD 401 (A) $ -
Total Salary and Benefits $ - $ 298,532 $ 298,532 $ 299,637 TOTAL FY 25-26 BUDGET $ - $ 648,532 $ 648,532 $ 822,392 Totals
City of Calistoga
FY 25 - 26 Proposed Budget
Account Detail Budget Worksheet

FAIRGROUNDS
Description of Changes by Account & Summary
Item #6.8.

FUND #: 01
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
GRANTS AND CONTRIBUTION $ - -$ -$ -$
TRANSFER IN - OTHER CAPITAL FUNDS $ - -$ -$ -$
GENERAL FUND CIP PROGRAM FUNDS $ - -$ -$ $ 2,828,010
Total Revenue ---------> $ - -$ -$ 2,828,010 $
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4607 4402 FEE STUDY $ 7,441 -$ -$ -$
4658 4915 STATE CLEEPS $ 965 -$ -$ -$
5200 4915 PIONEER $ 40,000 $ 25,000 $ 13,472 -$
5402 4405 PAVEMENT MAINT. TRAINING/TRAVEL $ 6,370 -$ -$ -$ 5402 4905 PAVEMENT MAINT. $ 17,394 -$ -$ -$
5402 4915 PAVEMENT MAINT. $ 2,724,034 $ 1,775,000 $ 200,000 $ 1,665,000 5501 4915 CITY HALL IMPROVEMENTS $ 13,887 $ 5,117 $ 5,117 -$ 5521 4905 FAIRWAY PATH $ 273,000 -$ -$ -$
5530 4915 SIDEWALK IMPROVEMENT $ 20,300 $ 50,000 $ 63,149 -$ 5569 4915 LOGVY PARK IMPROVEMENTS $ 15,224 $ 626,000 $ 615,444 -$ 5570 4905 PARKLETS $ 97 $ 3,514 $ 3,514 -$
5592 4402 FAIRGROUNDS CONTRACT $ 167,472 -$ -$ -$
5592 4415 FAIRGROUNDS MAILING/COPYING $ 55 -$ -$ -$
5637 4402 BRANNAN STREET FLASHING BEACON $ 57,054 -$ -$ -$ 5638 4402 UPVLY CNTR CONTRACT $ 50,000 -$ -$ -$
5639 4402 CAH GEOTHERMAL CONTRACT $ 5,901 -$ -$ -$
5640 4402 NAPA RVR FOOT CONTRACT $ 3,691 -$ -$ -$
5644 4915 EV CHARGING STATIONS $ 23,918 -$ -$ $ 200,000 5645 4915 MASTER SERV AG $ 100,000 529 $ $ 50,000 $ 50,000 5647 4915 VEGETATION MGMT $ 24,250 -$ -$ -$
5648 4402 CDBG CV UTILITY CONTRACT $ 73,763 $ 3,018 $ 3,018 -$ 5651 4915 CITY HALL MODULAR $ 225,005 -$ -$ -$
5652 4915 FACILITY IMPROVEMENTS- CITY HALL $ 24,483 -$ -$ -$ 5653 4915 FACILITY IMPROVEMENTS- COMM CENTER $ 77,698 -$ -$ -$ 5655 4915 REPLACE LIGHTS AT TENNIS COURTS $ 19,572 -$ -$ -$ 5656 4915 REPLACE MAIN POOL HEATHER $ 32,375 -$ -$ -$
5657 4915 REPLACE RETAINING WALL- MAXFIELD PATH $ 35,274 -$ -$ -$ 5658 4915 SPEED CUSHION STUDY $ 9,705 $ 15,000 $ 900 $ 15,000 5659 4915 SOUND WALL FOR FIRE DEPT $ 28,286 -$ -$ -$
5667 4905 COMPOST BINS $ 277 -$ -$ -$
5667 4915 COMPOST BINS $ 24,009 -$ -$ -$
5668 4905 SOUTH OAK BRIDGE $ 4,969 $ 15,000 $ 8,799 $ 577,510 5668 4915 SOUTH OAK BRIDGE $ 96,044 -$ -$ -$
5669 4915 IMPROVEMENTS TO BUILDINGS $ 79,897 $ 120,000 $ 119,946 $ 185,000 5670 4915 IMPROVEMENTS TO PARKS $ 42,000 - $ $ 8,154 -$ 5671 4915 IMPROVEMENTS TO POOL $ 15,000 - $ $ 14,294 -$ NEW BRANNAN STREET SIDEWALKS $ 150,000 - $ -$ $ 135,500 5673 4915 REPLACE CORP YARD GENERATOR $ 65,000 - $ $ 59,398 -$ Total Expenses ---------> $ 4,006,998 $ 3,009,649 $ 1,165,204 $ 2,828,010

GENERAL CAPITAL IMPROVEMENT PROGRAM FUND
Item #6.8.

City of Calistoga Fiscal Year 25/26 Budget
Enterprise Funds
Water
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 monitor samples, tests and reports (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 over 40 miles of water mains, 752 valves and 184 fire hydrants. The water system has a total of four storage tanks:

Mt. Washington (1.5MG), Feige Canyon (1MG), High Street (20k), and Kimball clearwell (100k). The Division responds to water leaks and after-hours service calls, reads over 1,650 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 participate in on-going education for certification in water distribution through the State Water Board’s Division of Drinking Water.

Water Treatment & Operations
The goal of the water treatment and operations division is to provide continuous, safe, potable water to the City’s residents, businesses, and visitors from Calistoga. The city has two sources of water supply: one treated locally by the City of Calistoga and the other treated by the City of Napa Water Division.

Calistoga’s facility is Kimball Water Treatment Plant (WTP) that provides about 25% of the cities drinking water while the remaining 75% is treated by the City of Napa Water Division and delivered to Calistoga.

Kimball Water Treatment Plant supply comes from Kimball Dam and Reservoir that has a storage of 267 acre-feet (AF) and up to 328AF when four additional flashboards can be install by permit. Kimball Water Treatment Plant can treat up to 360,000 gallons per day and supplies water to the distribution system.

The City of Napa treats Calistoga’s drinking water supply from the State Water Project source, or the local Hennessey Water Supply. The water is delivered from Napa to Calistoga by a metered connection just south of the intersection of Silverado Trail and Hwy 128, near the Lake Hennessey intersection. At this point Calistoga owns an 11-mile-long transmission main, which is often referred to as the North Bay Aqueduct (NBA) water main that delivers water to Calistoga’s Duanweal Water booster pump station where it is pumped into the water distribution system. There is an additional pump station near Pope Street that is Item #6.8.

City of Calistoga Fiscal Year 25/26 Budget
occasionally used when Napa delivers lower pressure water supply that requires additional boosting up to the Dunaweal pump station.

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. The new rates include anticipated O&M increases as well as necessary capital that is forecast to be completed by 2028.

Water Capital
City staff continue to pursue two Hazard Mitigation Grant Program (HMGP) applications for Kimball New Intake/Drain Valve, and Kimball Dam Raise Improvement projects totaling $4.5M.

Projects planned this fiscal year include completing replacement of all manual water meters with auto read meters, completing Conn Creek water line relocation design/permitting, looping Brannan waterline and completing 10% design replacements of 3.5 miles of aging water lines that are 75 to 100+ years old.

Major Department Tasks Completed Fiscal Year 24/25
 Complete installation of new PLC/Generator/Auto transfer switch at Kimball WTP
 Install additional auto read water meters about 125 meters.  Complete Pope Street PLC/SCADA and electric panel upgrades  Continued to respond to Kimball Intake/Drain Valve grant RFI’s.  Continued to respond to Kimball Dam raise grant RFI’s.  Completed design of Lincoln Ave water main replacement bridge to Washington and obtained Caltrans Encroachment Permit
 RFP design of water pipe replacement aging water pipes 10-yr outlook  Procured Consultant and began Phase II of Conn Creek waterline.

Major Departmental Goals for Fiscal Year 25/26
• Replace all manual water meters with auto read meters • Complete Design/Permitting of Conn creek water line relocation and creek restoration
• Complete 10% designs/costs and future grant or bonding needs for repairing 10% of underground water distribution system or 3.5miles of aging water lines over 75-years old
• Continue TTHM/HAA5 reduction measures to reduce DBPs
• Complete Water main loop at Brannan and Lincoln Intersection • If grant authorized, complete permitting and construction of Kimball new intake/drain valve
• If grant authorized, begin design of the Kimball Dam raise and spillway hardening project
Item #6.8.

FUND #: 02
Revenue Description
Unaudited
Revenues
FY 23-24
Budget
FY 24-25
Proposed
Budget
FY 25-26
3221 DELINQUENT PENALTIES & CHARGES $ 504 $ 234 $ 274
3251 INVESTMENT EARNINGS $ 23,706 $ 2,000 -$
3260 RENTAL INCOME -$ -$ -$
3267 CONNECTION (METER SETTING FEE) $ 19,539 -$ -$
3282 Reimb for Misc City Services $ 18,364 $ 71,254 $ 133,044 3289 OTHER REVENUE $ 43,880 $ 146,053 $ 17,556
3299 TRANSFERS IN $ 47,562
3401 SINGLE RESIDENT $ 1,124,497 $ 1,412,097 $ 1,446,839 3401 0001 LIRA CREDIT $ (32,014) $ (38,145) $ (42,962)
3403 MULTI RESIDENT $ 405,620 $ 562,145 $ 586,649
3405 MOBILE HOMES $ 224,496 $ 308,018 $ 252,445
3409 RESIDENTIAL METER CHARGE $ 1,192,650 $ 1,463,212 $ 1,572,959 3410 TRANSIENT GEN. $ 466,768 $ 708,098 $ 773,845
3412 SPAS $ 121,107 $ 185,966 $ 218,637
3414 CAMP GROUNDS $ 13,698 $ 10,794 $ 23,038
3416 BED & BREAKFAST $ 31,033 $ 52,163 $ 56,638
3419 TRANSIENT METER CHARGE $ 304,444 $ 398,951 $ 495,838 3420 COMM. GENERAL $ 17,484 $ 174,834 $ 201,923
3422 RESTAURANTS $ 81,237 $ 113,487 $ 132,279
3424 LAUNDRIES $ 16,684 $ 21,670 $ 25,900
3426 PUBLIC BLDG. $ 40,016 $ 42,343 $ 72,134
3428 MEDICAL CARE $ 48,948 $ 32,257 $ 36,389
3429 COMMERCIAL METER CHARGE $ 301,741 $ 339,997 $ 397,430 3440 INDUST. GENERAL $ 710 $ 770 $ 868
3442 BOTTLING WORKS $ 41,059 $ 2,867 $ 3,323
3443 COMMERCIAL SOCIAL $ 52,823 $ 79,770 $ 96,350
3449 INDUSTRIAL METER CHARGE $ 13,585 $ 22,691 $ 28,154 GRANT REVENUES -$
Total Revenue Annually $ 4,620,141 $ 6,113,526 $ 6,529,550

WATER FUND
Item #6.8.

Fund # : 02 Prog #: 4131 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ 10,864 $ 20,000 $ 20,000 $ 20,000 4402 CONTRACT SERVICES $ 64,123 $ 77,051 $ 77,051 $ 52,000 4403 UTILITIES $ 2,754 $ 2,800 $ 2,800 $ 2,800
4404 REPAIRS/MAINTENANCE $ 39,007 $ 38,000 $ 38,000 $ 38,000 4405 TRAINING/TRAVEL $ 3,837 $ 2,970 $ 2,970 $ 4,000
4408 UNIFORMS $ 2,702 $ 3,600 $ 3,600 $ 3,600
4410 ADVERTISING $ - $ - $ - $ -
4415 MAILING/COPYING $ 436 $ 220 $ 220 $ 100
4417 FUEL/OIL $ 1,578 $ 3,100 $ 3,100 $ 3,000
4310 PENSION EXPENSE $ - $ 59,950 $ 59,950 $ -
4424 HEALTH/SAFETY $ - $ - $ - $ -
4428 WATER METERS $ - $ - $ - $ 75,000
4430 DUES/SUBSCRIPTIONS $ - $ 12,000 $ 12,000 $ 10,000
4434 VEHICLES - REPAIRS & MAINTENANCE $ 13,927 $ 9,400 $ 9,400 $ 17,400 4510 EQUIPMENT FUND RENTAL $ 24,829 $ 46,338 $ 28,619 $ 32,053 4456 BAD DEBT EXPENSE $ - $ 250 $ 250 $ -
4820 VEHICLES - R&S $ 20,000 $ 26,700 $ 26,700 $ 54,668 4821 MISC FIELD EQUIP $ - $ 100,000 $ 100,000 $ 62,500

TRANSFER OUT - TO CIP
$ 184,057 $ 402,379 $ 384,660 $ 375,121
Unfunded Liability $ 45,777
Salaries and Benefits
4301 WATER DIST SALARIES $ 332,680 $ 243,062 $ 243,062 $ 312,161 4302 WATER DIST OVERTIME PAY $ 33,135 $ - $ - $ -
4303 WATER DIST FICA/MEDICARE $ 29,420 $ 19,119 $ 19,119 $ 23,872 4308 WATER DIST PART TIME WAGES $ 6,734 $ - $ - $ -
4309 WATER DIST SPECIAL PAY $ 23,135 $ 4,104 $ 4,104 $ 5,064 4310 WATER DIST PERS $ 90,156 $ - $ - $ 30,227
4311 WATER DIST MEDICAL/DENTAL $ 62,732 $ 44,160 $ 44,160 $ 61,663 4312 WATER DIST WORKER'S COMP $ 11,990 $ 12,000 $ 12,000 $ 12,000 4313 WATER DIST OTHER BENEFITS $ 1,991 $ 840 $ 840 $ 1,038 4314 WATER DIST SHARE SAVINGS $ 5,820 $ 2,760 $ 2,760 $ 3,818 4316 WATER DIST EMPLR PD 401 (A) $ - $ - $ - $ -
Total Salary and Benefits $ 597,793 $ 326,045 $ 326,045 $ 495,620 Depreciation $ 359,642 $ 345,000 $ 345,000 $ 345,000
TOTAL FY 25-26 BUDGET $ 1,141,492 $ 1,073,424 $ 1,055,705 $ 1,215,741 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

WATER DISTRIBUTION
Description of Changes by Account & Summary
Item #6.8.

Fund # : 02 Prog #: 4132 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ 105,606 $ 113,000 $ 113,000 $ 100,000 4402 CONTRACT SERVICES $ 115,600 $ 111,280 $ 111,280 $ 75,000 4403 UTILITIES $ 137,634 $ 170,000 $ 170,000 $ 170,000
4404 REPAIRS/MAINTENANCE $ 9,811 $ 25,000 $ 25,000 $ 50,000 4405 TRAINING/TRAVEL $ 4,763 $ 5,000 $ 5,000 $ 5,000
4408 UNIFORMS $ 2,350 $ 4,000 $ 4,000 $ 5,000
4410 ADVERTISING -$ $ - -$ $ -
4413 TAXES/FEES $ 2,915 $ 4,500 $ 4,500 $ 6,500
4415 MAILING/COPYING $ 6,183 $ 6,800 $ 6,800 $ 4,000
4417 FUEL/OIL $ 3,865 $ 6,050 $ 6,050 $ 14,000
4310 PENSION EXPENSE -$ $ - -$ $ -
4424 HEALTH/SAFETY $ 201 $ 900 $ 900 $ 500
4430 DUES/SUBSCRIPTIONS $ 1,099 $ 744 $ 744 $ 2,000
4431 FEES $ 46,335 $ 47,777 $ 47,777 $ 47,777
4432 LEASE PAYMENTS $ 19,496 $ 29,423 $ 29,423 $ -
4434 VEHICLE REPAIRS $ 10,685 $ 7,500 $ 7,500 $ 7,500
4455 PENALTIES / INTEREST $ 5,186 $ - -$ $ -
4439 CENTRAL SERV. OVERHEAD $ 165,000 $ 82,500 $ 82,500 $ 82,500 4503 WATER PURCHASE/NBA-KERN $ 1,998,062 $ 2,130,000 $ 2,130,000 $ 2,400,000 4510 EQUIPMENT FUND RENTAL $ 113,600 $ 122,243 $ 130,938 $ 146,651 4820 VEHICLES - R&S -$ $ 26,000 $ 26,000 $ 15,600
4821 MISC FIELD EQUIPMENT -$ $ - -$ $ 60,000
4823 COMPUTER EQUIP -$ $ - -$ $ -
WATER DEBT SERVICE $ 431,116 $ 431,766 $ 431,766 $ 431,866 WATER DEBT GENERAL FUND $ 100,000 $ 100,000 $ 100,000 $ 100,000

TRANSFER OUT - TO CIP
Totals 3,279,509 $ $ 3,424,483 $ 3,433,178 $ 3,723,894
.

Unfunded Liability $ 46,367
Salaries and Benefits
4301 WATER TREAT SALARIES $ 266,769 $ 221,926 $ 221,926 $ 235,490 4302 WATER TREAT OVERTIME PAY $ 25,086 $ - $ - $ -
4303 WATER TREAT FICA/MEDICARE $ 23,556 $ 17,457 $ 17,457 $ 18,008 4308 WATER TREAT PART TIME WAGES $ 6,668 $ - $ - $ -
4309 WATER TREAT SPECIAL PAY $ 32,188 $ 3,747 $ 3,747 $ 3,821 4310 WATER TREAT PERS $ 59,119 $ - $ - $ 22,802
4311 WATER TREAT MEDICAL/DENTAL $ 44,867 $ 40,320 $ 40,320 $ 46,518 4312 WATER TREAT WORKER'S COMP $ 11,578 $ 15,500 $ 15,500 $ 15,500 4313 WATER TREAT OTHER BENEFITS $ 1,660 $ 767 $ 767 $ 783 4314 WATER TREAT SHARE SAVINGS $ - $ 2,520 $ 2,520 $ 2,880 4316 WATER EMPLR PD 401(A) $ - $ - $ - $ -
Total Salary and Benefits $ 471,491 $ 302,237 $ 302,237 $ 392,169 Depreciation $ 310,652 $ 295,000 $ 295,000 $ 295,000
TOTAL FY 25-26 BUDGET $ 4,061,652 $ 4,021,720 $ 4,030,415 $ 4,411,063 Description of Changes by Account & Summary
City of Calistoga
FY 25 -26 Proposed Budget
Account Detail Budget Worksheet

WATER TREATMENT
Item #6.8.

Fund # : 02 Prog #: 4135 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ - $ 1,000 $ 1,000 $ 1,000
4402 CONTRACT SERVICES $ 140 $ 500 $ 500 $ 500
4404 REPAIRS AND MAINTENANCE $ - $ - $ - $ -
4405 TRAINING/TRAVEL $ - $ - $ - $ -
4410 ADVERTISING $ 1,485 $ 1,500 $ 1,500 $ -
4415 POSTAGE / REPRODUCTION $ - $ 500 $ 500 $ -
4422 PENSION EXPENSE $ - $ - $ - $ -
4808 REBATE PROGRAMS $ 1,922 $ 5,000 $ 5,000 $ 5,000
4822 MISC OFFICE EQUIPMENT $ - $ - $ - $ -
$ 3,547 $ 8,500 $ 8,500 $ 6,500
Salaries and Benefits
4301 WATER CONS SALARIES $ 5,515 $ - $ - $ -
4303 WATER CONS FICA/MEDICARE $ 514 $ - $ - $ -
4308 WATER CONS PART TIME WAGES $ 11,329 $ - $ - $ -
4309 WATER CONS SPECIAL PAY $ 43 $ - $ - $ -
4310 WATER CONS PERS $ 424 $ - $ - $ -
4311 WATER CONS MEDICAL/DENTAL $ 886 $ - $ - $ -
4313 WATER CONS OTHER BENEFITS $ 22 $ - $ - $ -
Total Salary and Benefits $ 18,732 $ - $ - $ -
TOTAL FY 25-26 BUDGET $ 22,279 8,500 8,500 $ 6,500
Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

WATER CONSERVATION
Description of Changes by Account & Summary
Item #6.8.

FUND #: 12
Revenue Description
Unaudited
Revenue
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3230 Other Grants $ 119,559 - $ $ 119,559 $ 1,438,174
3230 0001 CONN CREEK WATER LINE $ - -$ -$ -$
3230 0002 Dunaweal Station $ - -$ -$ -$
3251 INVESTMENT EARNINGS $ - -$ -$ -$
3269 IMPACT FEE (ONE TIME) $ 110,000 - $ -$ -$
3299 TRANSFERS IN $ 287,000 - $ $ 650,000 $ 1,900,000
GENERAL FUND WATER LOAN $ 500,000
Total Revenue ---------> $ 500,000 $ 516,559 $ 769,559 $ 3,338,174 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4131 5227 WATER DISTRIB. KIMBALL WTRMAIN $ - -$ -$ -$
4430 4501 DEBT ISSUES D/S - PRINCIPAL $ 73,000 -$ -$ -$ 4430 4502 DEBT ISSUES D/S - INTEREST $ 61,859 -$ -$ -$
4970 4820 EQUIP MNTC/REPL VEHICLES & R.S. $ - -$ -$ -$
5426 4915 KIMBALL BY PASS $ 7,530 $ 225,000 $ 300,000 240 $ 5476 4915 Auto Meter Read $ 82,186 $ 100,000 -$ 500,000 $ 5490 4915 Repl Water Mains $ 464,338 $ 125,000 $ 23,610 $ 1,725,000 5513 4915 VALVE DEMO INST $ - -$ -$ -$
5551 4915 THM REMOVAL CON $ - -$ -$ -$
5574 4915 THM/HAA5 $ 39,645 $ 50,000 -$ 50,000 $
5575 4915 GEN & TRANSFER $ 231,250 $ 45,000 $ 486,327
5577 4915 POPE ST GEN $ 86,935 $ 20,000 $ 182,827
5586 4915 RELOCATE D BOOS $ 15,634 $ 5,000 -$ $ 5,000
5594 4915 CONN CREEK WATER LINE $ - $ 5,000 $ 4,121 $ 175,000 5607 4915 DISADV SALARY S $ - -$ -$
5627 4915 PORTABLE GEN $ 20,721 -$ 43,577 $
5634 4915 CLEAN UP BRUSH $ - -$ -$
5661 4915 MASTER SERVICES AGREEMENT $ 5,240 $ 100,000 $ 4,909 $ 151,000 5663 4915 CARPORT COVER AT CORP YARD 1/3 $ - -$ -$
5664 4915 RAISE UTILITY IRON ON HWY 29 $ 20,000 - $ -$ 20,000 $ 5665 4915 KIMBALL DAM RAISE $ - $ 5,000 -$ 2,099,409 $
5666 4915 BRANNAN STREET WATER MAIN LOOP $ 40,000 - $ -$ 40,000 $ 6000 4915 WATER PLT IMP $ 30,690 $ 22,000 -$ 75,000 $
Total Expenses ---------> $ 1,119,026 $ 762,000 $ 745,609 $ 5,140,409

WATER CIP FUND
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Enterprise Fund
Wastewater
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 repairing 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 & Operations
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 more than 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.

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. The new rates include anticipated O&M increases as well as necessary capital that is forecast to be completed by 2028.

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 FY25/26 for the riverside pond project. A big Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
accomplishment in FY24/25 was beginning construction of this critical project.

Other important completed projects were: the extension of the 18” sewer trunk line in Lincoln that connects to the 24” trunk line, replaced AB liner, replacing old clay pipes in Stevenson and Grant and beginning extension of new sewer in N Oak and Grant to a lower elevation to be able to serve the Fairgrounds facility, new blower VFDs, completed the Generator/PLC/SCADA upgrade, and designing the RAS/WAS recirculation system to further improve treatment processes.

Projects planned this fiscal year include completing construction work on the Riverside Ponds, installing new RAS/WAS VFD pumps, performing repairs at the Dunaweal Wastewater Treatment Plant and at the WWTP.

Major Department Tasks Completed Fiscal Year 24-25
 AB liner replacements in both basins
 WWTP repairs (filter media replacement, Blower VFD’s, and analyzers)  Installation of a new generator for Rancho De Force Lift Station.  Complete New Generator/PLC/SCADA install at the WWTP
 Complete 18” sewer main extension from Fairway to Brannan on Lincoln  Installation of 12” sewer main replacement on Stevenson/Grant/Arch  Installation of new 12” sewer on N Oak and replacement on Grant to Michael
 RFP design sewer rehab/grant application for aging sewer pipe  Procure Loader replacement for sludge process at WWTP Major Departmental Goals for Fiscal Year 25-26
 Complete Construction for Riverside Ponds Project, including lining ponds, repaving trail, adding new 14-inch recycle water pipe, control valves, SCADA, and river monitoring devices
 Install new RAS/WAS VFD pumping system to improve process  Video sewer mains over 75-years old and assess replacement or rehab needs and costs and provide 10% designs and future grant or bonding needs for repairing 13% of underground system or 2.5 miles of sewer.  Replace Palisades Lift Station Generator
Item #6.8.

FUND #03
Revenue Description
Unaudited
Revenues
FY 23-24
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 Investment Earnings $ 74,048 $ - $ -
3267 Connection -Meter Setting Fee $ 109,750
3282 Reimb for Misc City Services $ 9,251 $ - $ -
3289 OTHER REVENUE $ 5,754 $ - $ -
3304 RECYCLED WATER PROCEEDS 7,047 $ $ 10,933 $ 10,933
3305 GEOTHERMAL BILLING $ 114,345 $ - $ -
3501 SINGLE RESIDENT $ 1,312,787 $ 1,548,379 $ 1,723,399 3502 WASTEWATER CAPACITY
ALLOCATION $ 37,358 $ - $ -
3503 MULTI RESIDENT $ 596,506 $ 738,807 $ 908,698
3505 MOBILE HOMES $ 412,071 $ 543,778 $ 665,867
3510 TRANSIENT GEN. $ 861,599 $ 1,258,353 $ 1,329,457
3512 SPAS $ 171,860 $ 3,808 $ 4,108
3513

SPA GEO MEASURED
GROUNDWATER $ 1,023 $ 586,802 $ 604,406
3514 CAMPGROUNDS $ 24,748 $ 22,180 $ 36,533
3516 BED & BREAKFAST $ 43,354 $ 65,491 $ 68,120
3520 COMMERCIAL GEN. $ 177,141 $ 274,968 $ 285,601
3522 RESTAURANTS $ 220,571 $ 223,179 $ 231,969
3524 LAUNDRIES $ 19,974 $ 25,164 $ 26,610
3526 PUBLIC BLDG. $ 30,788 $ 23,527 $ 25,026
3528 MEDICAL CARE $ 11,935 $ 18,337 $ 21,233
3540 IND. GENERAL $ 5,871 $ 6,330 $ 7,444
3542 BOTTLING WORKS $ 36,369 $ - $ -
3543 SCHOOLS $ 46,299 $ 81,073 $ 84,492
3544 SERVICE STATIONS $ 6,354 $ 10,041 $ 11,478
GRANT REVENUES $ - $ -
Total Revenue Annually $ 4,336,803 $ 5,441,150 $ 6,045,374

SEWER FUND
Item #6.8.

Fund # : 03 Prog #: 4141 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ 572 $ 7,920 $ 7,920 $ 7,920
4402 CONTRACT SERVICES $ 31,111 $ 88,550 $ 88,550 $ 40,000 4403 UTILITIES $ 18,919 $ 22,000 $ 22,000 $ 22,000
4404 REPAIRS/MAINTENANCE $ 6,961 $ 28,000 $ 28,000 $ 28,000 4405 TRAINING/TRAVEL $ 512 $ 1,500 $ 1,500 $ -
4408 UNIFORMS $ 1,857 $ 3,500 $ 3,500 $ 4,000
4310 PENSION EXPENSE $ - $ - $ - $ -
4415 MAILING/COPYING $ 125 $ 100 $ 100 $ 100
4417 FUEL/OIL $ 6,159 $ 9,000 $ 9,000 $ 9,900
4424 HEALTH/SAFETY $ - $ - $ - $ 200
4430 DUES/SUBSCRIPTIONS $ - $ 8,000 $ 8,000 $ -
4431 FEES $ 5,212 $ 9,850 $ 9,850 $ 14,000
4434 VEHICLES-REPAIR/MAINTENANCE $ 16,005 $ 10,000 $ 10,000 $ 16,000 4510 EQUIPMENT FUND RENTAL $ 22,207 $ 43,744 $ 25,596 $ 28,668 4650 TRAINING & SEMINARS TO 4405 PER NS $ - $ - $ - $ - 4820 VEHICLES - R&S $ 20,000 $ 26,700 $ 26,700 $ 54,668 4821 MISC FIELD EQUIP $ 86,652 $ 25,000 $ 25,000 $ 162,500 4823 COMPUTER EQUIP $ - $ - $ - $ 8,000
4410 ADVERTISING $ - $ - $ - $ -

TRANSFER OUT - TO CIP
$ 216,292 $ 283,864 $ 265,716 $ 395,956
Unfunded Liability $ 44,640
Salaries and Benefits
4301 SEWER COLL SALARIES $ 172,087 $ 169,086 $ 169,086 $ 208,108 4302 SEWER COLL OVERTIME PAY $ 17,961 $ - $ - $ -
4303 SEWER COLL FICA/MEDICARE $ 15,327 $ 13,300 $ 13,300 $ 15,914 4308 SEWER COLL PART TIME WAGES $ 263 $ - $ - $ -
4309 SEWER COLL SPECIAL PAY $ 11,634 $ 2,855 $ 2,855 $ 3,376 4310 SEWER COLL PERS $ 43,768 $ - $ - $ 20,151
4311 SEWER COLL MEDICAL/DENTAL $ 32,577 $ 30,720 $ 30,720 $ 41,109 4312 SEWER COLL WORKER'S COMP $ 7,306 $ 11,200 $ 11,200 $ 11,200 4313 SEWER COLL OTHER BENEFITS $ 644 $ 584 $ 584 $ 692
4314 SEWER COLL SHARE SAVINGS $ 2,840 $ 1,920 $ 1,920 $ 2,545 4316 SEWER COLL EMPLR PD 401(A)
Total Salary and Benefits $ 304,406 $ 229,665 $ 229,665 $ 347,735 Depreciation $ 270,126 $ 273,000 $ 273,000 $ 273,000
TOTAL FY 25-26 BUDGET $ 790,824 $ 786,529 $ 768,381 $ 1,016,691 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

SEWER COLLECTION
Description of Changes by Account & Summary
Item #6.8.

Fund # : 03 Prog #: 4142 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $ 267,292 $ 261,000 $ 261,000 $ 275,000 4402 CONTRACT SERVICES $ 300,292 $ 298,600 $ 298,600 $ 250,000 4403 UTILITIES $ 228,815 $ 275,000 $ 275,000 $ 275,000
4404 REPAIRS/MAINTENANCE $ 52,404 $ 150,000 $ 150,000 $ 230,000 4405 TRAINING/TRAVEL $ 2,314 $ 5,296 $ 5,296 $ 5,000
4408 UNIFORMS $ 5,319 $ 6,500 $ 6,500 $ 12,000
4410 ADVERTISING $ - $ 400 $ 400 $ -
4415 MAILING/COPYING $ 6,014 $ 2,500 $ 2,500 $ 4,000
4417 FUEL/OIL $ 15,528 $ 21,500 $ 21,500 $ 23,650
4310 PENSION $ - $ - $ - $ -
4424 HEALTH/SAFETY $ 602 $ 3,025 $ 3,025 $ 1,200
4427 TAXI EXPENSE $ - $ - $ - $ -
4430 DUES/SUBSCRIPTIONS $ 2,976 $ 1,244 $ 1,244 $ 6,800 4431 FEES $ 33,074 $ 49,050 $ 49,050 $ 70,000
4432 LEASE PAYMENTS - ENTERPRISE $ 19,496 $ 28,700 $ 28,700 $ - 4434 VEHICLES-REPAIRS/MAINTENANCE $ 10,437 $ 15,000 $ 15,000 $ 18,744 4435 CLAIMS PAID $ 181 $ - $ - $ -
4439 CENTRAL SERV. OVERHEAD $ 165,000 $ 82,500 $ 82,500 $ 82,500 4440 LAB FEES-BOTTLING COMPANIES $ 22,457 $ 2,000 $ 2,000 $ 2,000 4503 WATER/SEWER $ 905 $ 2,500 $ 2,500 $ 10,000
4510 EQUIPMENT FUND RENTAL $ 87,934 $ 105,842 $ 101,355 $ 113,518 4820 VEHICLES - R&S $ 4,258 $ 26,000 $ 26,000 $ 36,400
4821 MISC FIELD EQUIP $ 65,000 $ 140,000 $ 140,000 $ 60,000 SEWER DEBT SERVICE $ 793,507 $ 437,713 $ 437,713 $ 255,713 SEWER DEBT TO GENERAL FUND $ 115,938 $ 115,938 $ 115,938 $ 115,938 $ 2,199,742 $ 2,030,308 $ 2,025,821 $ 1,847,463
Unfunded Liability $ 68,053
Salaries and Benefits
4301 SEWER TREAT SALARIES $ 381,005 $ 581,235 $ 581,235 $ 635,276 4302 SEWER TREAT OVERTIME PAY $ 19,846 $ - $ - $ -
4303 SEWER TREAT FICA/MEDICARE $ 32,885 $ 45,720 $ 45,720 $ 48,581 4308 SEWER TREAT PART TIME WAGES $ 197 $ - $ - $ -
4309 SEWER TREAT SPECIAL PAY $ 24,414 $ 9,814 $ 9,814 $ 10,307 4310 SEWER TREAT PERS $ 103,413 $ 124,326 $ 124,326 $ 61,514 4311 SEWER TREAT MEDICAL/DENTAL $ 55,751 $ 105,599 $ 105,599 $ 125,489 4312 SEWER TREAT WORKER'S COMP $ 21,394 $ 20,100 $ 20,100 $ 20,100 4313 SEWER TREAT OTHER BENEFITS $ 1,397 $ 2,009 $ 2,009 $ 2,113 4314 SEWER TREAT SHARE SAVINGS $ 4,760 $ 6,600 $ 6,600 $ 7,769 4316 SEWER TREAT EMPLR PD 401(A) $ -
Total Salary and Benefits $ 645,062 $ 895,403 $ 895,403 $ 979,202 Depreciation $ 683,140 $ 725,000 $ 725,000 $ 725,000
TOTAL FY 25-26 BUDGET $ 3,527,944 $ 3,650,711 $ 3,646,224 $ 3,551,665 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

SEWER TREATMENT
Description of Changes by Account & Summary
Item #6.8.

FUND #: 13
Revenue Description
Unaudited
Revenue
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3230 Other Grants $ 3,325,970 - $ $ 3,500,000 $ 4,717,311 3251 INVESTMENT EARNINGS $ - $ - -$ -$
3269 IMPACT FEE (ONE TIME) $ - $ - -$ -$
3299 TRANSFERS IN $ 1,000,000 $ 1,000,000 $ 500,000
Total Revenue ---------> $ 1,000,000 $ 3,325,970 $ 4,500,000 $ 5,217,311 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
5452 4915 Sewer Laterals $ 6,000 $ 8,000
5478 4915 Rancho de Lift $ 20,840 $ 110,000 $ 450 -$
5533 4915 GEOTHERMAL $ 5,065
5540 4905 RIVERSIDE POND $ 946,849 $ 6,016,615 $ 3,500,000 $ 5,500,000 5555 4915 SEWER MAIN REPL $ 409,695 -$ -$
5572 4915 GENERATOR UPG $ 283,650 $ 50,000 $ 596,526
5609 4915 PLANT REPAIRS $ 101,799 $ 214,000 $ 168,248 $ 185,000 5627 4915 PORTABLE GEN $ - $ - -$
5629 4915 SWR MAIN REIMB $ 295,842 $ 200,000 $ 75,000
5631 4915 RAISE UT HWY 29 $ 12,000 $ 15,000
5660 4915 EQUALIZATION BASIN LINER $ 446,761 -$
5661 4915 MASTER SERVICES AGREEMENT $ 100,000 $ 151,000 5662 4915 PORTABLE GEN 1/3 $ 41,575 $ 87,433
5674 4915 AB LINER $ - $ 500,000 $ 187,672
NEW PALISADES LIFT STATION GENERATOR $ - $ - -$ $ 75,000 Total Expenses ---------> $ 2,552,076 $ 7,208,615 $ 4,540,329 $ 6,009,000

SEWER CIP FUND
Item #6.8.

FUND #
Expenditures Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
Measure T #24 4700 4799 TRANSFERS OUT $ - -$ -$ $ 718,300 Transportation #57 4700 4799 TRANSFERS OUT -$ $ 361,000 Police Cops #41 4700 4799 TRANSFERS OUT $ 125,000 $ 125,000 Water #2 4700 4799

TRANSFER OUT WATER
LOAN TO GF RESERVE $ 100,000 $ 100,000
Sewer #3 4700 4799

TRANSFER OUT SEWER
LOANS TO GF RESERVE $ 115,938 $ 115,938
Water #2 4700 4799 TRANSFERS OUT CIP #12 $ 2,162,000 $ 1,709,046 Sewer #3 4700 4799 TRANSFERS OUT CIP #13 $ 3,227,000 $ 2,647,099 -$ $ -
General Fund 01 4700 4799 TRANSFERS OUT - Debt $ 373,902 $ 373,902 GF #01, Water #02 ,
Wastewater #03 4*** 4510 TRANSFERS OUT $ 643,116 $ 772,178 $ 903,046 $ 919,100 Total Transfer Out ------> $ - -$ 7,006,886 $ $ 7,069,385 FUND #
Revenues Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
General 01 3299 TRANSFERS IN - PROJECTS $ - -$ $ 718,300 General 01 3299 TRANSFERS IN - PROJECTS $ - -$ $ 361,000 General 01 3299 TRANSFERS IN $ 125,000 $ 125,000
General 01 1115

TRANSFER IN WATER LOAN
TO GF RESERVE $ 100,000 $ 100,000
General 01 1115

TRANSFER IN SEWER LOANS
TO GF RESERVE $ 115,938 $ 115,938
Water #12 3299 TRANSFERS IN #02 $ 2,162,000 $ 1,709,046 Sewer #13 3299 TRANSFERS IN #03 $ 3,227,000 $ 2,647,099 Debt #30 3299 TRANSFERS IN $ 373,902 $ 373,902
Equipment-IT #17 3302 & 3303 TRANSFERS IN $ 643,116 $ 772,178 $ 903,046 $ 919,100 Total Transfer In ---------> $ - -$ 7,006,886 $ $ 7,069,385

TRANSFER OUT - TRANSFERS IN - PROPOSED BUDGET DETAIL

TRANSFERS OUT

TRANSFERS IN
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Budget
The Special Revenue Funds for the FY 25-26 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 28 special revenue funds. This includes a Debt Service fund and Equipment Internal Services Fund, which are technically classified as diverse types of accounting funds but are shown as a Special Revenue fund for budgeting purposes.

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

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

Special Revenue Funds
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Budget
Road Maintenance and Rehabilitation Fund (RMRA)
The State of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to transportation purposes. Other transportation taxes are allocated to cities and counties through the RMRA which allocates revenue from the Road Repair and Accountability Act of 2017 to local streets and roads and other transportation uses. The funds are allocated among cities on a per capita basis. Revenues are to be used for road maintenance and rehabilitation, safety projects, traffic control devices, drainage, and stormwater capture projects. RMRA may also be used to satisfy a match requirement to obtain state or federal funds for eligible projects.

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

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

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

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

Special Revenue Funds
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Budget
The assessments were initially set by the developer and are reaffirmed every year by a public hearing before the City Council. The fees cover the bare basic maintenance expenditure and increasing the fees would require concurrence by the property owners. These funds are overseen by the Public Works Department.

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

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

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

Reuse of Program Income Fund
This fund is the repository for repayments of Community Development Block Grant (CDBG) single-family residential rehabilitation loans made to low-income owners.

Fee revenue is used to issue additional loans and cover administrative expenses.

City Administrative Facilities Development Impact Fee Fund This fund is the repository for City administrative facilities development impact fees collected from new development to help maintain adequate levels of City administrative facilities services in Calistoga, including adequate city hall and community center space as well as associated land needs. Fee revenue is used Special Revenue Funds
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Budget
to help fund land acquisition and construction of a new city hall and community center.

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

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

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

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

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

Cultural /Recreational Fund
This fund is the repository for cultural/recreational development impact fees collected from new developments to cover its share of the costs associated with Special Revenue Funds
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Budget
providing cultural and recreational facilities required to serve future development.

This fund is overseen by the Public Works Department.

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. This fund is overseen by the Planning and Building Department.

Measure D Fund
The voters of the City of Calistoga passed a special tax measure that would increase the city's Transient Occupancy Tax (TOT) by 1% from 12% to 13%. Revenues from the additional 1% tax would be used solely for affordable and workforce housing expenditures. Monies deposited into the Affordable Housing Fund are used to construct and preserve housing affordable to very low, low- and moderate-income households. This fund is overseen by the Planning and Building Department.

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

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

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

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

Special Revenue Funds
Item #6.8.

City of Calistoga Fiscal Year 25-26 Budget
Budget
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 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
Item #6.8.

FUND #: 10
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ 72,375 -$ -$ $ -
3269 IMPACT FEE (ONE TIME) $ - -$ -$ $ -
3299 TRANSFERS IN $ 2,200,000 -$ 1,400,000 $ $ -
Total Revenue ---------> $ 2,272,375 -$ 1,400,000 $ $ - Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4110 4499 CITY COUNCIL CONTINGENCY $ 20,000 $ 2,200,000 $ 2,392,681 $ 235,000 Total Expenses ---------> $ 20,000 $ 2,200,000 $ 2,392,681 $ 235,000 FUND #: 11
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3100 ASSET FORFEITURE $ 17,446 -$ -$ $ -
Total Revenue ---------> $ 17,446 -$ -$ $ -

INFRASTRUCTURE FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

ASSET FORFEITURE FUND
Item #6.8.

FUND #: 21
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3233 GAS TAX 2106 $ 21,269 $ 25,000 $ 25,000 $ 20,318
3234 GAS TAX 2107 $ 46,423 $ 41,908 $ 41,908 $ 46,152
3235 GAS TAX 2107.5 $ 2,000 $ 2,000 $ 2,000 $ 2,000
3251 INVESTMENT EARNINGS $ 3,368 -$ $ 3,500 $ 5,000
3253 GAS TAX 2105 $ 31,617 $ 30,000 $ 30,000 $ 33,850
3271 GAS TAX-HUT 2103 $ 53,875 $ 46,000 $ 46,000 $ 49,045 Total Revenue ---------> $ 158,552 $ 144,908 $ 148,408 $ 156,365 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4451 4403 STREET LIGHTING UTILITIES $ 41,482 $ 45,000 $ 42,716 $ 44,000 4700 4799 FUND TRANSFERS TRANSFERS OUT $ 100,000 - $ -$ -$ Total Expenses ---------> $ 41,482 $ 145,000 $ 42,716 $ 44,000 FUND #: 22
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ 6,443 $ 1,000 $ 6,700 $ 10,000 3274 RMRA $ 132,005 $ 133,541 $ 133,541 $ 141,836
Total Revenue ---------> $ 138,448 $ 134,541 $ 140,241 $ 151,836 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT $ 375,000 - $ -$ -$ Total Expenses ---------> $ 375,000 - $ -$ -$

STATE GAS TAX FUND

RMRA FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.8.

FUND #: 23
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ 18,603 $ 15,000 $ 19,000 $ 19,500 3299 TRANSFERS IN $ - -$ -$ -$
Total Revenue ---------> $ 18,603 $ 15,000 $ 19,000 $ 19,500 FUND #: 24
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3230 OTHER GRANTS $ 676,990 $ 700,000 $ 667,734 $ 701,000 3251 INVESTMENT EARNINGS $ 2,550 $ 500 $ 2,650 $ 2,700
Total Revenue ---------> $ 679,540 $ 700,500 $ 670,384 $ 703,700 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT 1,774,250 $ -$ -$ 718,300 $ Total Expenses ---------> $ 1,774,250 -$ -$ 718,300 $

MEASURE A FUND

MEASURE T FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.8.

FUND #: 25
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3230 OTHER GRANTS $ 71,432 -$ -$ 150,000 $
3230 0001 CONN CREEK WATER LINE $ - -$ -$ -$
3299 TRANSFERS IN $ - -$ -$ -$
3251 INVESTMENT EARNINGS $ 14,712 -$ 15,500 $ $ 16,000
Total Revenue ---------> $ 86,144 -$ 15,500 $ $ 166,000 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - -$ -$ -$
5518 4901 BERRY STREET PROJ MGMT/INSPE $ 1,248 -$ -$ -$ 5536 4419 BRANNAN STREET SALE OF FUEL $ 70 -$ -$ -$
5536 4915 BRANNAN STREET $ 7,721 $ 400,000 $ 10,000 $ 140,000 5537 4915 FTHL PETRIFIED $ - -$ -$ -$
5560 4915 PIONEER BRIDGE $ - -$ -$ -$
Total Expenses ---------> $ 9,039 $ 400,000 $ 10,000 $ 140,000 FUND #: 27
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ 228 $ 250 $ 240 $ 250
3270 MOBILEHOME OPERATE PERMIT FEE $ - -$ -$ -$
3282 REIMB FOR MISC CITY SERVICES $ - -$ -$ -$
3289 OTHER REVENUE $ - -$ -$ -$
Total Revenue ---------> $ 228 $ 250 $ 240 $ 250
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4610 4402 MH Rent Stable CONTRACT $ - $ 6,825 -$ -$
4610 4431 MH Rent Stable FEES $ 6,825 -$ -$ -$
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - -$ -$ -$
Total Expenses ---------> $ 6,825 $ 6,825 -$ -$

TDA FUND

MH PARK PROGRAM FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.8.

Fund # : 28 Prog #: Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
3204 REVENUES $ 990,198 $ 1,071,521 $ 1,021,000 $ 1,031,000 $ 990,198 $ 1,071,521 $ 1,021,000 $ 1,031,000
4402 CONTRACT SERVICES $ - $ - $ - $ 155,000
4442 NAPA HOUSING AUTHORITY $ - $ - $ 58,800 $ 60,000
4554 FAIR HOUSING $ - $ - $ 12,000 $ 12,000
1405 Cedar St. $ - $ - $ 400,000 $ -
Lincoln Apartments $ - $ 2,044,552 - $ $ -
4670 HOUSING ELEMENT $ 53,295 $ 45,000 $ 45,000 $ 60,000 UTILITY RELEIF PROGRAM -UPVALLEY FAMILY $ - $ - $ - $ 100,000 $ 53,295 $ 45,000 $ 2,560,352 $ 387,000
Unfunded Liabilty
Salaries and Benefits
4301 MEASURE D SALARIES $ 170,380
4302 MEASURE D OVERTIME PAY $ -
4303 MEASURE D FICA/MEDICARE $ 12,443
4305 MEASURE D INCENTIVE PAY $ -
4309 MEASURE D SPECIAL PAY $ 1,080
4310 MEASURE D PERS $ 13,409
4311 MEASURE D MEDICAL/DENTAL $ 34,123
4312 MEASURE D WORKER'S COMP $ -
4313 MEASURE D OTHER BENEFITS $ 450
4315 MEASURE D Housing $ -
Total Salary and Benefits $ - $ - $ - $ 231,885
TOTAL FY 25-26 BUDGET $ 53,295 $ 45,000 $ 2,560,352 $ 618,885 Expense Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

MEASURE D - TOT TAX
Description of Changes by Account & Summary
Revenue Totals
Item #6.8.

FUND #: 30
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3299 TRANSFERS IN $ 778,962 $ 373,902 $ 373,902 $ 373,902 Total Revenue ---------> $ 778,962 $ 373,902 $ 373,902 $ 373,902 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4430 4501 DEBT ISSUES D/S - PRINCIPAL $ 338,597 $ 337,457 $ 337,457 $ 354,316 4430 4502 DEBT ISSUES D/S - INTEREST $ 35,304 $ 36,445 $ 36,445 $ 19,586 Total Expenses ---------> $ 373,902 $ 373,902 $ 373,902 $ 373,902 FUND #: 33
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ 35 -$ $ 37 $ 40
3399 SPECIAL ASSESSMENTS $ 367 $ 1,000 $ 1,000 $ 1,000
Total Revenue ---------> $ 401 $ 1,000 $ 1,037 $ 1,040
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4167 4402 SILVERADO LMD CONTRACT $ 367 $ 1,000 $ 100 $ 500 4167 4431 SILVERADO LMD FEES $ 35 -$ -$ -$
Total Expenses ---------> $ 401 $ 1,000 $ 100 $ 500

DEBT SERVICE FUND

SILVERADO PLACE LMD FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.8.

FUND #: 35
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ -$ 4 $ 6 8$
3399 SPECIAL ASSESSMENTS $ 2,121 $ 1,600 $ 2,200 -$
Total Revenue ---------> $ 2,125 $ 1,600 $ 2,206 8$
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4168 4402 PALISADES LMD CONTRACT $ 476 $ 500 $ 500$ 50
4168 4403 PALISADES LMD UTILITIES $ 1,607 $ 1,600 $ 1,245 1,600$ Total Expenses ---------> $ 2,083 $ 2,100 $ 1,295 2,100$ FUND #: 41
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3225 STATE GRANTS $ - -$ -$ -$
3251 INVESTMENT EARNINGS $ 7,041 -$ -$ -$
3358 COPS GRANT $ 115,000 $ 125,000 $ 243,203 125,000$
Total Revenue ---------> $ 122,041 $ 125,000 $ 243,203 125,000$ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT $ 100,000 $ 125,000 $ 130,000 225,000$ Total Expenses ---------> $ 100,000 $ 125,000 $ 130,000 225,000$

PALISADES LMD FUND

POLICE GRANTS FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.8.

FUND #: 44
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3225 STATE GRANTS $ 667,381 $ 80,000 -$ -$
3251 INVESTMENT EARNINGS $ 19,391 -$ -$ -$
3289 OTHER REVENUE $ - -$ -$ -$
3940 PROCEEDS OF LONG-TERM NOTE $ 113,631 $ 80,000 $ 40,000 $ 40,000 Total Revenue ---------> $ 800,403 $ 160,000 $ 40,000 $ 40,000 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4107 4442 COMMUNITY PROMO NAPA CO HOUS A $ 27,275 $ 50,000 $ 1,965 -$ 4615 4402 LOW INC HOUSING CONTRACT $ 185,238 -$ -$ -$
4616 4402 HOME PALISADES CONTRACT $ 13,437 $ 30,000 -$ -$ Total Expenses ---------> $ 225,951 $ 80,000 $ 1,965 -$ FUND #: 48
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3269 IMPACT FEE (ONE TIME) $ 6,627 $ 2,000 $ 161,012 $ 15,000 3299 TRANSFERS IN $ 100,000 -$ 204,479 $ -$
Total Revenue ---------> $ 106,627 $ 2,000 $ 365,491 $ 15,000 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - -$ -$ -$
Total Expenses ---------> $ - -$ -$ -$

CDBG REVOLVING FUND

CITY ADMIN FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.8.

FUND #: 49
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ 1,196 $ 800 $ 1,300 50$
3269 IMPACT FEE (ONE TIME) $ 5,563 $ 3,744 $ 135,708 4,500$ 3299 TRANSFERS IN $ - -$ 172,340 $ -$
Total Revenue ---------> $ 6,759 $ 4,544 $ 137,008 4,550$ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - -$ -$ 438,366$ Total Expenses ---------> $ - -$ -$ 438,366$
FUND #: 50
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3269 IMPACT FEE (ONE TIME) $ 1,494 -$ -$ 1,500$
3299 TRANSFERS IN $ 100,000 -$ 45,833 $ -$
Total Revenue ---------> $ 101,494 -$ 45,833 $ 1,500$
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - -$ -$ -$
Total Expenses ---------> $ - -$ -$ -$

FIRE IMPACT FUND

POLICE IMPACT FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.8.

FUND #: 55
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ 312 -$ $ 350 $ 400
3261 OTHER FILING FEES $ 55,000 - $ $ 30,000 $ 30,000
Total Revenue ---------> $ 55,000 312 $ $ 30,350 $ 30,400 FUND #: 57
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ 7,813 -$ 8,203 $ -$
3269 IMPACT FEE (ONE TIME) $ 26,479 $ 558,468 3,000 $ $ 10,000 Total Revenue ---------> $ 34,292 $ 566,671 3,000 $ $ 10,000 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT $ 600,000 - $ $ 546,457 $ 361,000 Total Expenses ---------> $ 600,000 - $ $ 546,457 $ 361,000

PARKING FEE FUND

TRANSPORTATION FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.8.

FUND #: 66
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3299 TRANSFERS IN $ - $ - $ 200,000$ -
Total Revenue ---------> $ - $ - $ 200,000$ -
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4119 4310 NON DEPARTMENTL PERS $ - $ - $ - -$
4119 4422 NON DEPARTMENTL RETIREE HEALTH EXP $ - $ - $ - -$ Total Expenses ---------> $ - $ - $ - -$
FUND #: 75
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ 478 $ - $ - -$
3940 PROCEEDS OF LONG-TERM NOTE $ - $ - $ - -$
Total Revenue ---------> $ 478 $ - $ - -$
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4615 4402 Low Inc Housing CONTRACT $ - $ - $ - -$
Total Expenses ---------> $ - $ - $ - -$

UNFUNDED ACCRUED LIABILITY FUND

HOME GRANT FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.8.

FUND #: 77
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ 895 -$ $ 1,500 $ 29,000
3269 IMPACT FEE (ONE TIME) $ 5,689 $ 3,000 $ 117,565 $ 6,000 3299 TRANSFERS IN $ 110,000 -$ 472,118 $ -$
Total Revenue ---------> $ 116,584 $ 3,000 $ 591,183 $ 35,000 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - -$ -$ -$
Total Expenses ---------> $ - -$ -$ -$
FUND #: 78
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ 59,778 $ 30,000 $ 12,000 $ 13,400 3278 AFFORDABLE HOUSING $ 19,209 $ 5,000 $ 226,348 $ 5,000 3289 OTHER REVENUE $ 828 -$ $ 853 $ 100
Total Revenue ---------> $ 79,815 $ 35,000 $ 239,201 $ 18,500

QUALITY OF LIFE FUND

INLIEU HOUSING FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.8.

FUND #: 87
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ 91 -$ $ 100 $ 110
3291 DONATIONS $ 1 -$ -$ -$
3291 0007 SPECIAL EVENTS $ 3,900 $ 3,900 $ 1,210 $ 3,900 Total Revenue ---------> $ 3,991 $ 3,900 $ 1,310 $ 4,010 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - -$ -$ -$
Total Expenses ---------> $ - -$ -$ -$
FUND #: TR
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS $ 172 -$ -$ 3,000 $
3289 OTHER REVENUE $ 580 $ 83,928 640 $ $ 1,200
Total Revenue ---------> $ 752 $ 83,928 640 $ $ 4,200
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - -$ -$ -$
Total Expenses ---------> $ - -$ -$ -$

RECREATION DONATION FUND

TREE MITIGATION FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.8.

City of Calistoga Fiscal Year 25-26 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 $25,000 for server replacement, $35,000 computer replacements and 23,500 for phase II of Microsoft team phone replacements.

This fund will have an approximate fund balance of $700,000 at the beginning of fiscal year 2025-26 for anticipated expenditures, replacement of vehicles and reserves. The amount of $207,500 is obligated for the implementation of the new ERP system. A new fund was created to separate Information Technology from Equipment Replacement fund to track agreements and expenditures with accuracy.

Equipment Replacement Fund
Item #6.8.

FUND #: 15
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3230 OTHER GRANTS $ - $ - $ - $ -
3251 INVESTMENT EARNINGS $ 15,634 $ - $ - $ -
3281 SALE OF PROPERTY $ 22,219 $ - $ - $ -
3289 OTHER REVENUE $ 94,690 $ - $ - $ -
3291 EQUIPMENT REPLACEMENT DONATION $ - $ - $ 4,000 $ - 3299 TRANSFERS IN $ 1,072,330 $ 772,178 $ 900,000 $ 200,000 3301 Equip Replacement Charges $ 1,485 $ - $ 60 $ -
3302 Equip Mntc & Oper Charges $ 488,768 $ - $ - $ -
3303 Computer System Charges $ 154,348 $ - $ - $ -
Total Revenue ---------> $ 1,849,473 $ 772,178 $ 904,060 $ 200,000 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4115 4404 PLANNING REPAIRS & MAINT $ 292 $ - $ - $ -
4116 4404 POLICE SERVICES REPAIRS & MAINT $ 8,398 $ - $ 1,654 $ 2,500 4117 4404 FIRE SERVICES REPAIRS & MAINT $ 200 $ - $ - $ - 4121 4404 POLICE SERVICES MISC FIELD EQUIP $ - $ - $ - $ - 4122 4401 STREETS MATERIAL/SUPPLY $ 97 $ - $ - $ -
4122 4404 STREETS REPAIRS & MAINT $ 34,645 $ - $ 5,836 $ 10,000 4123 4404 PARK MAINT. REPAIRS & MAINT $ 9,826 $ - $ - $ - 4127 4404 BUILDING DEPT. REPAIRS & MAINT $ 1,662 $ - $ - $ - 4132 4434 BUILDING MAINT. REPAIRS & MAINT $ - $ - $ - $ - 4142 4434 WATER TREATMENT VEHICLES R&M $ - $ - $ - $ -
4950 4820 SEWER TREATMENT VEHICLES R&M $ - $ - $ - $ -
4970 4401 LAND ACQUISITN VEHICLES & R.S. $ - $ - $ - $ - 4970 4404 EQUIP MNTC/REPL MATERIAL/SUPPLY $ - $ - $ - $ - 4970 4429 EQUIP MNTC/REPL REPAIRS & MAINT $ 76,655 $ - $ 3,068 $ 5,000 4970 4432 EQUIP MNTC/REPL TELEPHONE $ 41,079 $ - $ 6,655 $ 10,000 4970 4505 EQUIP MNTC/REPL LEASE PMTS. $ - $ - $ - $ -
4970 4820 EQUIP MNTC/REPL DEPRECIATION $ 178,000 $ 178,000 $ 178,000 $ 178,000 4970 4821 EQUIP MNTC/REPL VEHICLES & R.S. $ 12,915 $ 1,168,625 - $ $ - 4970 4822 EQUIP MNTC/REPL MISC FIELD EQUP $ - $ - $ - $ - 4970 4823 EQUIP MNTC/REPL MISC OFFICE EQP $ - $ - $ - $ - 4975 4401 EQUIP MNTC/REPL COMPUTER EQUIP $ - $ 458,521 $ - $ - 4975 COMPUTER SYSTEM $ - $ - $ - $ -
4975 4402 COMPUTER SYSTEM CONTRACT $ 362,606 $ - $ - $ - 4975 4405 COMPUTER SYSTEM TRAINING/TRAVEL $ - $ 215,000 $ - $ - 4975 4820 COMPUTER SYSTEM DEPRECIATION $ - $ - $ - $ -
4975 4821 COMPUTER SYSTEM VEHICLES & R.S. $ - $ - $ - $ - 4975 4823 COMPUTER SYSTEM MISC FIELD EQUP $ - $ 327,657 $ - $ - COMPUTER SYSTEM COMPUTER EQUIP $ 94,530 $ - $ - $ -
8001 4402 ERP IMPLEMENT CONTRACT $ 210 $ - $ - $ -
Total Expenses ---------> $ 821,116 $ 1,179,178 $ 1,363,838 $ 205,500

EQUIPMENT REPLACEMENT FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.8.

FUND #: 17
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3289 OTHER REVENUE $ - $ - $ - $ -
3299 TRANSFERS IN $ - $ 772,178 $ 903,046 $ 919,100
Total Revenue ---------> $ - $ 772,178 $ 903,046 $ 919,100 Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
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 $ - $ - $ 41,500 $ 41,500 4970 4505 EQUIP MNTC/REPL LEASE PMTS. $ - $ - $ 50 $ -
4970 4820 EQUIP MNTC/REPL DEPRECIATION $ - $ - $ 34,240 $ 39,600 4975 4401 EQUIP MNTC/REPL COMPUTER EQUIP $ - $ 458,521 $ 50,000 $ 150,000 4975 4402 COMPUTER SYSTEM CONTRACT $ - $ - $ 476,208 $ 338,000 4975 4405 COMPUTER SYSTEM TRAINING/TRAVEL $ - $ 215,000 $ - $ - 4975 4820 COMPUTER SYSTEM DEPRECIATION $ - $ - $ - $ -
4975 4821 COMPUTER SYSTEM VEHICLES & R.S. $ - $ - $ - $ - 4975 4823 COMPUTER SYSTEM MISC FIELD EQUP $ - $ 327,657 $ 301,049 $ 350,000 8001 4402 ERP IMPLEMENT CONTRACT $ - $ 850,000 $ 100,000 $ 125,000 Total Expenses ---------> $ 1,851,178 - $ $ 1,003,046 $ 1,044,100

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

TECHNOLOGY IS FUND
Item #6.8.

City of Calistoga
Estimated
Actual
Proposed
Budget
Proposed
Budget
FY 23-24 FY 24-25 FY 25-26
Beginning Fund Balance FY 23-24 3,038,815 4,108,828 2,361,439 Revenues
3251 Interest 59,778 62,000 54,000
3204 Measure D Housing TOT 990,198 1,021,000 1,031,000
3278 Development Impact and In-Lieu Fees 19,209 226,348 3940 Proceeds of Loans - - -
3289 Other Revenues 828 853 -
Total Operating Revenues 4,108,828 5,419,029 3,446,439
Expenditures
2019 Purchase of Earl St. property 250,000
-
2020 Lincoln Ave. agreement 2,044,552
-
1405 Cedar St. Loan 400,000
Salaries & Benefits - 231,885
City of Napa Housing, Fair Housing,
Housing Element 115,800 387,000
Total Operating Expenditures 2,810,352 - 618,885
Ending Fund Balance #28 Measure D FY 25/26 4,108,828 2,361,439 2,827,554 Fund Balance #78 DIF, In-lieu Affordable Housing 247,238 247,238 2,608,677 3,074,792
Fiscal Year 25-26 Budget
Affordable Housing Fund (78) & Measure D Fund (28)
Sources and Uses Summary
Item #6.8.

Grant & Other Funding Projection FY 25/26
Item No CIP Project Grant Name
Projected Grant Reimbursement
FY25/26 Fund # Expend Fund Due Date
1 Pavement Maintenance Measure T $718,300 01-5402-4915 For life of Measure 2 Pavement Maintenance SB 1 $135,144 01-5402-4915 For life of Measure 3 WWTP Riverside Ponds/Reiver Restoration Hazard Mitigation Grant (HMGP) $6,173,971 13-5540-4905 9/22/2025 4 WWTP Riverside Ponds/Reiver Restoration IRWMP $934,655 13-5540-4905 12/31/2025 5 Brannan Street Crosswalks TDA-3 $150,000 25-5536-4915 6/1/2026 6 South Oak Bridge TDA-3 $150,000 01-5668-4905
7 Conn Creek Waterline Hazard Mitigation Grant (HMGP) FY26/27 $1,396,174 12-5594-4915 9/25/2025 8 Kimball Intake and Drain Valve Hazard Mitigation Grant (HMGP) $35,000 12-5426-4915 Unknown 9 Kimball Dam Raise Hazard Mitigation Grant (HMGP) $3,500 12-5665-4915 Unknown 10 Relocate Dunaweal Hazard Mitigation Grant (HMGP) $3,500 12-5586-4915 Unknown 11 South Oak Bridge USDOT Rural Tribal RTAPP (application only 100% design/permit)
01-5668-4905 Unknown
Total = $9,700,244
Item #6.8.

City of Calistoga
Original Issue Balance Adjustments Principal Interest Total Principal
Balance
Amount 7/1/2025 Additions Pymts Pymts 6/30/2026

WATER FUND
$ 2,660,000 3,905,000 $ 205,000 $ 91,757 $ 296,757 $ 2,455,000 $ Issue Date: 05/08/2018
Principal Payments Due 10/1

2.875 % to 5.0%
'October 2044
USDA 2011 COP $ 2,362,852 3,750,000 $ 77,000 $ 58,109 $ 135,109 $ 2,285,852 $ 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 $ 5,022,852 $ 282,000 $ 149,866 $ 431,866 $ 4,740,852 $

WWTP FUND
$ 2,960,000 5,015,000 $ 155,000 $ 100,713 $ 255,713 $ 2,805,000 $ Issue Date: 05/08/2018
Principal Payments Due 10/1

2.875 % to 5.0%
'October 2044
TOTAL WWTP DEBT 10,624,999 $ 2,960,000 $ 155,000 $ 100,713 $ 255,713 $ 2,805,000 $

GENERAL LONG TERM DEBT ACCOUNT GROUP
Lease Payable-West America 3,870,413 $ 964,375 $ 354,316 $ 19,586 $ 373,902 $ 610,059 $ Pool, Fire, recreation, public works
Issue Date: 05/01/2016
'February 1, 2028 2.44%
TOTAL LONG TERM DEBT 3,870,413 $ 964,375 $ - $ 354,316 $ 19,586 $ 373,902 $ 610,059 $ GRAND TOTAL $ 22,150,413 $ 8,947,226 $ 791,316 $ 270,165 $ 1,061,481 $ 8,155,911 Wastewater Revenue COP 2018
Fiscal Year 25-26 Budget
Debt Schedule
FY 2025-26
Water Revenue COP 2018
Item #6.8.

City of Calistoga Fiscal Year 25-26 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.

Item #6.8.

City of Calistoga Fiscal Year 25-26 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.

Item #6.8.

City of Calistoga Fiscal Year 25-26 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.

Item #6.8.

City of Calistoga Fiscal Year 25-26 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.

Item #6.8.

City of Calistoga Fiscal Year 25-26 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.

Item #6.8.

City of Calistoga Fiscal Year 25-26 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.

Item #6.8.

City of Calistoga Fiscal Year 25-26 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.

Item #6.8.

City of Calistoga Fiscal Year 25-26 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.

Item #6.8.

City of Calistoga Fiscal Year 25-26 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.

Item #6.8.

City of Calistoga Fiscal Year 25-26 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.

Item #6.8.

City of Calistoga Fiscal Year 25-26 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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City of Calistoga
Master Fee Schedule
All fees are payable to the City of Calistoga at 1232 Washington St. Calistoga, CA 94515. *City Manager Fee Waiver Authority*
Written requests for fee waivers may be submitted in writing with a justification statement to the City Manager or designee. Fee reductions or waivers may be granted for activities or uses determined to be in the public interest, support a civic or community benefit, promote equity or access, or align with adopted City goals. - Requests that do not meet these criteria may require City Council approval. Fee waivers exceeding the City Manager’s signing authority shall also require City Council approval.

General City Fees
Fee Title Fee Type
Document Copying (per page <10 pages) No Cost Flat
8 ½”x11”, 8 1/2”x14”, 11”x17” per page $ 0.20 Flat
C size drawing (18”x24”) $ 0.25 Flat
D size drawing (24”x36”) $ 2.10 Flat
E size drawing (36”x48”) $ 4.20 Flat
Any size not listed – per square foot of paper or any fraction thereof $ 8.40 Flat Document Recording with County Clerk Recorders Office Actual Costs Staff Time based on the Citywide Fee Reimbursement Schedule Actual Costs Video/Audio Recording(s) of City Council or Planning Commission Meetings (CD, DVD, flash drive, etc. as applicable)
Actual Costs
Printed documents (i.e., general plan, budget, zoning ord., etc.) Actual Costs Video Recordings of Meetings Actual Costs
FPPC Document Copying (per page – State law) (per page) $ 0.10 Flat Notary Public Fee (per document – State law) (per document) $ 15 Flat Returned Check Service Charge (per check) - Actual Cost from the City’s Financial Institution
$ 35 Flat
Administrative Fee – Charge to returned checks to recollect payment $ 28 Flat Appeals to the City Council $ 1,000 Flat
Release of Claim of Lein (in addition to fee imposed by the County) $ 14 Flat Community Facility District or Other Assessment District formation fees Time + $8,000 Deposit
Deposit
Credit Card Convenience Fees: 3% convenience fee shall be charged of the transaction amount. The fee shall apply to all credit card charges except utility charges or Parks & Recreation activity fees. There is no fee to pay by e-check or debit card.

Amount + 3%
Credit Card
Fee
Flat
Item #6.8.

Planning Services Fees
Applicants are obligated to pay for all costs associated with the processing of development applications, including but not limited to, costs set forth in the Planning and Building Department fee schedule; crossdepartment staff support costs; all legal fees incurred by City in processing application, including contract City Attorney fees, environmental/landscape/biological/archaeological consultant charges, and any other similar charges incurred in connection with processing the application. Processing of applications may be halted until all fees, including the Security Deposit, are current.

A.) Hourly Rates: City staff hourly rates can be found in the Cost Recovery Fees section of this document administered by the Finance Department.

B.) Fee Types:

Fee - The charge must be paid to the City prior to, and as a condition of, the City providing the requested service or product, and as a condition of the City issuing a license, entitlement, or permit. This Fee Type is non-refundable.

Security Deposit: At time of application submittal, applicants shall deposit funds with the City (i.e., cash, check or other immediately available funds) to secure payment for all future processing costs (“Security Deposit"). The amount of the Security Deposit may vary depending upon the complexity of issues associated with project, including but not limited to, environmental review, discretionary review, and level of staff and/or legal review required on such a project due site characteristic, and public interest in project.

C.) Reimbursement Agreements: In the event staff determine that the project is one which will be complex and require significant staff, legal and consultant resources, City may require the applicant to enter into a more formal Reimbursement Agreement, drafted by the City Attorney. The applicant will receive an estimated budget and timeline for the processing of their application. Should it become evident during the review process that the initial budget is insufficient, a revised budget will be provided to the applicant.

D.) Technology Fee: A technology fee shall be charged as an additional permit fee for all planning applications involving Zoning Administrator review. The amount of the fee shall be 8% of the fee/deposit charged as identified in the above sections. The fee shall be used for entitlement document scanning costs, city’s E-Government and Information Systems) programs, along with their operating and maintenance costs.

Item #6.8.

E.) Administrative Fee: The City shall pass through all the fees related to outside contractors, consultants, attorneys etc.to the project applicants. The City shall add an administrative fee of 15% to the invoices from the outside vendors to recover the costs related to managing consultants, processing accounts payable functions and providing general oversight support to the vendors working on development projects.

F.) Other Fees: In instances where a fee is not explicitly specified within this document, or when additional services are necessitated, the Director of Planning and Building shall establish the appropriate fee. This determination shall be based on the comprehensive cost recovery Staff Hourly Rate for the personnel involved, specified in the City’s Cost Recovery Fees outlined in this document, as well as any associated hard costs pertinent to the service or activity. These costs may encompass, but are not limited to, fees from outside agencies, consulting services, and public notification expenses.

G.) CEQA: In addition to the fees shown below, a project may require an Environmental Impact Report (EIR) pursuant to the California Environmental Quality Act (CEQA). These reports are funded by the applicant, managed by City staff, and completed by a private professional consultant. The developer is financially responsible for any mitigation measures identified by the Environmental Impact Report.

Fee Title Fee Type
Requests
- Public Convenience & Necessity Determination $ 1,000 Deposit - Research Services (per hour) Staff Hourly
Rate
Flat
- Zoning Verification Letter $ 321 Flat
Pre-Application
- Pre-Application Consultation / Meeting: City Planner $ 270 Flat - Pre-Application Consultation / Meeting: Formal Conference $ 1,000 Deposit - Pre-Application Consultation / Meeting: Site Visit $ 1,000 Deposit Design Review
- Conceptual Review (Planning Commission) $ 2,000 Deposit - Design Review – Minor $ 2,000 Deposit
- Design Review – Major $ 4,000 Deposit
- Design Review Amendment (All types) $ 1,000 Deposit
Use Permit
- Use Permit – Minor $ 2,000 Deposit
- Use Permit – Major $ 5,000 Deposit
- Use Permit Amendment (All types) $ 1,000 Deposit
Land Use
- Certificate of Compliance $ 2,500 Deposit
- Lot Line Adjustment $ 2,500 Deposit
- Lot Merger $ 2,500 Deposit
- Parcel Map $ 5,000 Deposit
- Parcel Map – Revision $ 2,000 Deposit
- Reversion to Acreage $ 1,000 Deposit
Item #6.8.

- Tentative Map $ 5,000 Deposit
- Tentative Map – Exception $ 1,000 Deposit
- Tentative Map – Revision $ 1,250 Deposit
Zoning
- Variance $ 2,500 Deposit
- Zoning Clearence $ 290 Flat
- Zoning Map Amendment $ 5,000 Deposit
- Zoning Ordinance Text Amendment $ 2,500 Deposit
Planned Development District
- Planned Development Plan $ 5,000 Deposit
- Planned Development Plan – Modification $ 3,000 Deposit General Plan
- General Plan Amendment $ 5,000 Deposit
- General Plan Consistency Determination $ 1,160 Flat
Environmental Review
- Environmental Analysis, Initial Study $ 2,500 Deposit - Environmental Analysis, Environmental Impact Report $ 10,000 Deposit Signage
- Sign Permit – Copy Change $ 290 Flat
- Sign Permit – Major $ 1,000 Deposit
- Sign Permit – Minor $ 435 Flat
Administrative
- Home Occupation Permit $ 290 Flat
- Street Vacation Permit $ 1,500 Deposit
- Temporary Use Permit $ 435 Flat
Agreement
- Development Agreement $ 25,000 Deposit
- Reimbursement Agreement $ 25,000 Deposit
Public Hearing
- Public Hearing Noticing $ 321 Flat
- Public Hearing Mailing $ 107 Flat
Extension
- Map $ 2,000 Deposit
- Use Permit $ 1,000 Deposit
Appeal
- Appeal Application Processing Fee $ 1,000 Deposit
- Appeal Application Processing Fee – Calistoga Resident Specifically for an appeal of an administrative decision to the Planning Commission. In the event that the appeal is successful the fee shall be refunded.
$ 400 Flat
Building Permit Review
- Required Plan Check (per hour) Staff Hourly
Rate
Flat
Code Compliance
- Services as Required (per hour) Staff Hourly
Rate
Flat
Item #6.8.

Fairgrounds
*1/2 of the rental deposit is refundable if the facility is left in good, clean condition and no damage occurs.

The other ½ of deposit is nonrefundable to “hold the date” for your event. Deposit due at signing.

All capacity quotes shown are approximate and may be subject to type of event and approval by the Calistoga Fire Marshal.

Security may be required due to capacity & if alcohol is served. **Discounts for multi-day events and full grounds rentals. ** 10% Discount for local non-profits & government agencies. ** Long-term negotiated, or bid contracts, may make certain event rentals exclusive under contract terms. ** Portable restrooms and garbage services are renter supplied. Utilities may be extra depending on space requests. ** State of Emergency Facility Rate $ 12,500 Per Day.

Due to operational renovations, not all areas may be available for rent.

Please see Fairgrounds Revitalization Director for current availability.

Fairgrounds Rental Fee Schedule

FACILITY

CAPACITY
Assembly Seating

DAILY FEE
Event Set-up/
Clean-up

DEPOSIT
½ Refundable*
INDOOR
Tubbs Building, with kitchen
(65’x176’, 16’x32’ = 11,952 sq ft) 1462 682 $ 2,500 $ 1,200 $ 1,200 Tubbs Building
(65’x176’ = 11,440 sq ft) 1462 682 $ 2,000 $ 1,000 $ 1,000 Butler Pavilion, with kitchen
(70’x55’ = 4,060 sq ft) 550 256 $ 1,500 $ 750 $ 1,000
Tucker Room
(48’x34’ = 1,632 sq ft) $ 600 $ 300 $ 300
Tucker Weekday
On-Going Meeting Space
$ 60 Per
Hour $ 50

OUTDOOR
Barbecue Area
(150’x100’ = 15,000 sq ft) $ 600 $ 300 $ 300
Great Lawn
(300’x400’ = 120,000 sq ft) $ 1,200 $ 600 $ 600
Pavilion (covered)
(115’x240’ = 27,600 sq ft) $ 1,200 $ 600 $ 600
Nolasco Fiesta Court
(100’x200’ = 20,000 sq ft) covered area 90’x88’ $ 600 $ 300 $ 300 Grandstand & Track -Non-motorized)
(1/2 mile clay surface, aluminum seating) 2941 $ 7,500 $ 3,750 $ 3,750 Grandstand & Track – Motorized Sports
(1/2 mile clay surface, aluminum seating) 2941 $ 10,000 $ 5,000 $ 5,000 Large Event Parking
(Determined by space needed)
$ 1,000 $ 1,000 $ 500
RV Space (Site with Sewer/ Dump only)
Includes dump/ Stand Alone Dump $20
69 sites 25 with
Sewer
$ 70 Sewer
Site
$ 60
No Sewer
Booking & local taxes
are additional
Item #6.8.

Building Fees
The purpose of this fee is to cover all costs incurred by the City for processing, reviewing, and inspecting permits issued or reviewed by the Building Division. These costs include, but are not limited to, attorney, engineering, environmental, planning, and financial costs. Moreover, these costs may result from the work of employees or independent contractors and consultants in the City.

City staff hourly fees cover costs for direct labor, maintenance, and operation, and overhead. Rates are included in the Cost Recovery Fees section in this document.

Fee Title Fee Type
Valuation Base Rate per Unit
- $1 to $500 $ 210.87
- $501 to $2,000 $ 210.87 $ 15.54 per
$100*
- $2,001 to $25,000 $ 444.01 $ 18.01 per
$1,000*
- $25,001 to $50,000 $ 858.33 $ 18.76 per
$1,000*
- $50,001 to $100,000 $ 1,327.59 $ 4.70 per
$1,000*
- $100,001 to $500,000 $ 1,562.22 $ 12.81 per
$1,000*
- $500,001 to $1,000,000 $ 6,689.92 $ 5.63 per
$1,000*
- $1,000,001 to $5,000,000 $ 9,504 $ 3.46 per
$1,000*
- $5,000,001 and over $ 13,495 $3.80 per
$1,000*
* Or fraction thereof over base $ amount in valuation range Mechanical Permit
FAU (Btu/h<100k) $ 24.99 Fixed Fee/Unit
FAU (Btu/h<100K) $ 30.73 Fixed Fee/Unit
Repairs/Additions $ 23.13 Fixed Fee/Unit
Vents & Fans Boilers, Compressors & Absorption Systems $ 12.24 Fixed Fee/Unit Btu/h<100K $ 24.82 Fixed Fee/Unit
100K<Btu/h<500K $ 45.85 Fixed Fee/Unit
500K<Btu/h<1m $ 62.90 Fixed Fee/Unit
1m<Btu/h<1.75m $ 93.63 Fixed Fee/Unit

1.75m<Btu/h $ 156.44 Fixed Fee/Unit
AIR<10,000 cfm $ 17.97 Fixed Fee/Unit
AIR>10,000 cfm $ 30.55 Fixed Fee/Unit
Evap. Cooler $ 17.97 Fixed Fee/Unit
Hood System $ 17.97 Fixed Fee/Unit
Incinerators $ 24.49 Fixed Fee/Unit
Miscellaneous $ 17.97 Fixed Fee/Unit
Other $ 155.10/hr Fixed Fee/Unit
Item #6.8.

Electrical Permit
System Fee (R sf/ R ml) $ 0.11/0.09 Fixed Fee/Unit
Pool System $ 68.20 Fixed Fee/Unit
Appliances $ 6.91 Fixed Fee/Unit
Outlets/Fixtures $ 1.74 Fixed Fee/Unit
Busways Power Apparatus (motors, generators, etc.) $ 10.24 Fixed Fee/Unit HP<1 $ 6.91 Fixed Fee/Unit
1<HP<10 $ 17.30 Fixed Fee/Unit
10<HP<50 $ 34.66 Fixed Fee/Unit
50<HP<100 $ 69.29 Fixed Fee/Unit
HP>100 Service Panels (A = amps) $ 101.75 Fixed Fee/Unit A<200 $ 101.48 Fixed Fee/Unit
200<A<1000 $ 101.48 Fixed Fee/Unit
A>1000 $ 173.18 Fixed Fee/Unit
Signs (exit, etc.) $ 34.17 Fixed Fee/Unit
Temp. Service $ 25.85 Fixed Fee/Unit
Plumbing Permit
Traps and Drains $ 14.05 Fixed Fee/Unit
Sewer Laterals $ 27.12 Fixed Fee/Unit
Water Heater $ 17.48 Fixed Fee/Unit
Water Piping Sys. $ 6.96 Fixed Fee/Unit
Interceptors $ 27.38 Fixed Fee/Unit
Backflow <2” $ 14.48 Fixed Fee/Unit
Backflow >2” $ 34.98 Fixed Fee/Unit
Vac. BrK. ($15.89 min.) $ 3.54 Fixed Fee/Unit
Lawn SprKir. Sys. $ 20.80 Fixed Fee/Unit
Gas Outls ($6.33 min.) $ 1.74 Fixed Fee/Unit
Private Spa $ 34.98 Fixed Fee/Unit
Private Pool $ 68.20 Fixed Fee/Unit
Other $ 155.10/hr Fixed Fee/Unit
Item #6.8.

Public Works Fees
Public Works Department fees are primarily related to the transportation, permits, equipment rentals and services related to general infrastructure. The use of portable water for street cleaning or construction purposes is not allowed, unless no other source of water or method can be used or if necessary, to protect the health and safety of the public. The City of Calistoga recycles water and allows the sale of recycled water as part of the program.

Fee Title Fee Type
Burial Permit $ 42.44 Flat
Developer Deposit Account – Citywide Fee Reimbursement Schedule Staff Hourly Rate
Flat
Encroachment Fee Permit $ 42.44 Flat
EV Charger – 1-3 Hours Free Flat
EV Charger – 4+ Hours (per hour) $ 5 Flat
Non-Routine Encroachment Permit $ 42.44 Flat
Oversize Transportation Permit – Per Truck $ 26.52 Flat Tree Removal Permit $ 42.44 Flat
Tree Removal Permit – Tree Mitigation Fee (per tree) *Actual staff costs additional $ 291.75 Flat Rental Equipment – Cones (1 each per day) $ 7.43 Flat
Rental Equipment – Delineators (1 each per day) $ 3.18 Flat Rental Equipment – Barricades (1 each per day) $ 7.43 Flat Rental Equipment – Lighted Barricades (1 each per day) $ 7.43 Flat Supplies – No Parking Signs (1 each per day) $ 2.12 Flat Supplies – Sandbags (First 25 free) $ 0.53 Flat
Recycled Water Permit: Annual Discounted Rate (Service from February – December) *Ends March 31 - 500 Gallons per Truck $ 634.69 Flat
- 1,000 Gallons per Truck $ 740.47 Flat
- 2,000 Gallons per Truck $ 952.03 Flat
- 3,000 Gallons per Truck $ 1,163.59 Flat
- 4,000 Gallons per Truck $ 1,270.76 Flat
Recycled Water Permit: Monthly Rate (April 1 – January 31) *After March 31 Discounted Rate Ends - 500 Gallons per Truck $ 63.47 Flat
- 1,000 Gallons per Truck $ 74.05 Flat
- 2,000 Gallons per Truck $ 95.20 Flat
- 3,000 Gallons per Truck $ 116.36 Flat
- 4,000 Gallons per Truck $ 132.23 Flat
Item #6.8.

Connection Fees
Connection fees are imposed on development upon building permit issuance to offset its impacts on the community’s water and wastewater services. Not all fees listed in this schedule are applicable to all projects, and other fees may apply. Please check with the Public Works Department regarding your specific development.

Standardized Use Table for Resource Management System1
Amended 7.18.17
Fee / Authority Amount
Wastewater Service Connection Fee
CMC 13.18.030 (C)
$140,705 per annual acre foot of
wastewater use 5 6
Water Service Connection Fee
CMC 13.18.020 (F)
$48,192 per annual acre foot of
water usei ii
Use Type
Water Wastewater
Acre feet
per year
Gallons
per day
Acre feet
per year
Gallons
per day
Residential
Single-family dwelling2
1 - 3 bedrooms .428 382 .224 200
4 bedrooms3.540 482 .319 285
Apartment, condominium
1 bedroom
2 bedrooms
.124
.249
------
------
.073
.146
------
------
3 bedrooms .373 ------ .220 ------
Mobile home .149 133 .125 112
Accessory dwelling unit .165 147 .146 130
Transient lodging – Hotel, motel, resort, B&B – per living or rental unit .170 152 .150 134
Commercial – Retail, office, personal service – per 1000 sq. ft. of gross floor area .110 98 .099 88
Item #6.8.

1 The Department of Public Works may reduce the expected demand upon approval of an engineered water study demonstrating/ quantifying the site-specific water usage. 2 The adoption of Resolution No. 2017-083 amending the Standardized Use Table is not intended to affect the number of bedrooms purchased through the now-defunct Leak Detection Program. All projects that purchased leak detection water shall only be vested for the original number of bedrooms purchased. 3 Each additional bedroom, add 100 gallons of water and 85 gallons of wastewater per day. i Actual consumption or discharge by land use type is based on rates established in RMS Standardized Use Table (Resolution No. 2015-029)
ii Based upon the cost per annual acre foot and the RMS Standardized Use Table.

Example fees below.
1 - 3 bedroom single-family residence: wastewater connection fee of $29,857.63, water connection fee of $19,539.48
2 bedroom multi-family residence: wastewater connection fee of $19,460.78, water connection fee of $11,367.60
Accessory dwelling unit constructed simultaneously with single-family dwelling: wastewater connection fee of $19,460.78, water connection fee of $7,532.75 Bar – per 1000 square feet of gross floor area
.220 196 .198 177
Restaurant - per 1000 square feet of gross floor area
.580 518 .524 468
Item #6.8.

Parks & Recreation Fees
The City of Calistoga Parks and Recreation programs promote community health and wellness. The fees established by the City of Calistoga are relatively lower and subsidized by the General Fund to provide a greater level of access and equity to the community.

Fee Title Fee Type
Logvy and Pioneer Parks
Application Status:

Calistoga Residence
- Calistoga Residence Deposit $ 350 Deposit
- Calistoga Residence Application Fee $ 50 Flat
- Calistoga Residence Hourly Rental Fee $ 56 Flat
- Softball Bases $50
Non- Residents
- Non-Resident Deposit $ 350 Deposit
- Non-Residents Application Fee $ 50 Flat
- Non-Residents Hourly Rental Fee $ 200 Flat
- Softball Bases $ 50 Flat
Calistoga Non-Profit
- Non-Profit Deposit $ 350 Deposit
- Non-Profit Application Fee $ 50 Flat
- Non-Profit Hourly Rental Fee $ 24 Flat
- Softball Bases $ 50 Flat
All Other Non-Profit
- Non-Profit Deposit $ 350 Deposit
- Non-Profit Application Fee $ 50 Flat
- Non-Profit Hourly Rental Fee $ 56 Flat
- Softball Bases $ 50 Flat
Business/Commercial
- Non-Profit Deposit $ 350 Deposit
- Non-Profit Application Fee $ 50 Flat
- Non-Profit Hourly Rental Fee $ 200 Flat
- Non-Profit Hourly Optional $
- Softball Bases $ 50 Flat
Facility-Community Center - (1307 Washington St)
Application Status:

Calistoga Residence
- Calistoga Residence Deposit $ 350 Deposit
- Calistoga Residence Application Fee $ 50 Flat
- Calistoga Residence Rental Fee $ 18 Flat
- Calistoga Residence Cleaning Fee $ 130 Flat
- Non-Residents Deposit $ 350 Deposit
- Non-Residents Application Fee $ 50 Flat
- Non-Residents Rental Fee $ 50 Flat
Item #6.8.

- Non-Cleaning Fee $ 130 Flat
- Calistoga Non-Profit Deposit $ 350 Deposit
- Calistoga Non-Profit Application Fee $ 50 Flat
- Calistoga Non-Profit Rental Fee $ 10 Flat
- Calistoga Non-Profit Cleaning Fee $ 130 Flat
- All other Non-Profit Deposit $ 350 Deposit
- All other Non-Profit Application Fee $ 50 Flat
- All other Non-Profit Rental Fee $ 12 Flat
- All other Non-Profit Cleaning Fee $ 130 Flat
- Business/Commercial Deposit $ 350 Deposit
- Business/Commercial Application Fee $ 50 Flat
- Business/Commercial Rental Fee $ 100 Flat
- Business/Commercial Cleaning Fee $ 130 Flat
Facility – Calistoga Community Pool
Application Status Calistoga Resident:
- Deposit $ 500 Deposit
- Application Fee $ 50 Flat
- Rental Fee (0-100 people) $ 100 Flat
- Rental Fee (101-200 people) $ 150 Flat
Application Status Calistoga Non-Resident:
- Deposit $ 500 Deposit
- Application Fee $ 50 Flat
- Rental Fee (0-100 people) $ 150 Flat
- Rental Fee (101-200 people) $ 200 Flat
Application Status Calistoga Non-Profit:
- Deposit $ 500 Deposit
- Application Fee $ 50 Flat
- Rental Fee (0-100 people) $ 100 Flat
- Rental Fee (101-200 people) $ 150 Flat
Application Status all Other Non-Profit:
- Deposit $ 500 Deposit
- Application Fee $ 50 Flat
- Rental Fee (0-100 people) $ 150 Flat
- Rental Fee (101-200 people) $ 200 Flat
Application Status Calistoga Business/Commercial:
- Deposit $ 500 Deposit
- Application Fee $ 50 Flat
- Rental Fee (0-100 people) $ 200 Flat
- Rental Fee (101-200 people) $ 400 Flat
Other Events & Associated Fees
Event Parade:
- Application Fee $ 50 Flat
- Associated Fees *
Event Street Usage with & without:
- Application Fee $ 50 Flat
- Associated Fees *
Event on Public Property:

Item #6.8.

- Application Fee $ 50 Flat
- Associated Fees *
Event Filming & Photography:
- Application Fee $ 50 Flat
- Associated Fee *
*Applicant billed for all additional event costs.

Event Inspection Fee:
- Associated Fee **
**Based on event needs and plans. Applicants will be responsible for all inspection fees. ** Event Expedition Fee:
- Associated Fee $ 250** Flat
** These inspection and expedition fees will be billed regardless of any fee exemption the event may have.

Additional fees*
Special Event Permit Fees
Event Type: Public Facility Use
- Event Description: General Public Facility Use
Any event which is planning on using one of the City of Calistoga Facilities for personal or commercial use – This includes the Community Center, Pioneer Park, Logvy Park, Community Pool, Monhoff Center or Calistoga Fairgrounds. Deadline: Minimum of 45 days – 1 year in advance. - Application Fee $ 50 Flat
- Additional Fee $ 350 Deposit
Event Type: Street Usage & Closure
- Event Description: Any event which takes place on a street or sidewalk – this includes events with and without street closures.

Please Note: If you are requesting Lincoln Ave. then an additional permit is required from Cal Trans.

Deadline: Minimum of 45 days – 1 year in advance.
- Application Fee $ 50 Flat
- Additional Fee Fee: Based on actual costs
Event Type: Event on Public Property
Event Description:

Any event held on public property may include city parking lots and other public property.

Deadline: Minimum of 45 days – 1 year in advance.
- Application Fee $ 50 Flat
- Additional Fees $ 350 Deposit
- Hourly Fee Varies
Item #6.8.

Police Fees
The City of Calistoga Police service fees are charged when the benefit applies to an individual or institution.

These fees are not charged for general services, that is the core function of the Police Department.

Fee Title Fee Type
Alcohol Beverage Permit $ 20 Flat
Concealed Weapons Permit - Original $ 250 Flat
Concealed Weapons Permit – Renewal $ 75 Flat
Criminal Background Check (Letter of Clearance) $ 20 Flat Resident Fee – Fingerprinting Ink $ 20 Flat
Resident Fee – Live Scan Service $ 20 Flat
Non-Resident Fee – Fingerprinting Ink $ 50 Flat
Non-Resident Fee – Live Scan Service $ 50 Flat
Report Copies:
- Traffic Accidents $ 25 Flat
- CD Copy Electric Records JEI Audible $ 1 Flat
- Photography Duplication Second Repo Fee $ 15 Flat
- Special Events Permit As determined by Parks & Rec fees Taxi Permit – Application Fee $ 150 Flat
Taxi Permit – Renewal $ 150 Flat
Vehicle Release $ 70 Flat
Vendor/Peddler Permit $ 70 Flat
Item #6.8.

Fire Fees
Calistoga Fire Department provides community risk reduction services, development and building plan review, construction inspections, state mandated fire and life safety inspections, business inspections, operational permits, miscellaneous services, and emergency response and rescue services to the people and businesses in the city.

Fee Title Fee Type
Fire Code Operational Permits
Additive Manufacturing
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Aerosol Products, Aerosol Cooking Spart Products and Plastic Aerosol 3 Products
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Amusement Buildings
- Primary/First Permit $ 231 Flat
- Additional Permits $ 115.50 Flat
Aviation Facilities
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Candles, Open Flame – A Occupancy
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
CO2 Systems, Beverage Dispensing
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
CO2 Enrichment System
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Carnivals - Fairs
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Cellulose Nitrate Film – Storage
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Combustible Dust-Producing Operations
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Combustible Fibers
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Combustible Liquid Storage
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Item #6.8.

Compressed Gases
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Cryogens
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Cutting and Welding
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Dry Cleaning Plants
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Energy Storage Systems
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Exhibits and Trade Shows
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Explosive-Blasting Agents
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Fireworks/Pyrotechnical – Special Effects/Fireworks – Special Use Permit
- Primary/First Permit $ 1,242 Flat
Flammable Liquids
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Floor Finishing
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Fruit and Crop Ripening
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Hazardous Materials
- Primary/First Permit $ 173.25 Flat
- Additional Permits $ 86.63 Flat
High-Piled Combustible Stock
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Hot-Work Operations
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
HPM Facilities
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Item #6.8.

Indoor Growing Operation
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Industrial Ovens
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Liquid or Gas Fueled Vehicles or Equipment in Assembly Buildings - Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Lithium Batteries
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
LPG storage use
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Lumber Yards and Woodworking Plants
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Magnesium Working
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Miscellaneous Combustible Storage
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Mobile Fueling of Hydrogen Fueled Vehicles
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Motor Vehicle Fuel Dispensing
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Open Burning/Vendor Booth
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Open Flames and Torches
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Organic Coatings
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Ovens – Industrial
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Outdoor Assembly Event
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Item #6.8.

Places of Assembly
- Primary/First Permit $ 173.25 Flat
- Additional Permits $ 86.63 Flat
Plant Extraction Systems
- Primary/First Permit $ 173.25 Flat
- Additional Permits $ 86.63 Flat
Pyrotechnics and Special Effects Materials
- Primary/First Permit $ 346.50 Flat
- Additional Permits $ 173.25 Flat
Pyroxylin Plastics
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Refrigeration Equipment
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Repair Garages and Motor Fuel-Dispensing Facilities
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Rooftop Heliports
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Spraying – Dipping
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Storage of Scrap Tire and Tire Byproduct
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Tents – Canopies
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Tire Rebuilding Plant
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Waste Handling
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Wood Products – Storage
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Fire Code Permit Inspections
- Additional Inspection – Related to Operational Permits $ 115.50 Flat Other Services and Charges
State Mandated Inspections – Multi-Family Residential, Hotels, Motels - 3-14 units (Primary/First Permit) $ 231 Flat
Item #6.8.

- 15-99 units (Primary/First Permit) $ 462 Flat
- 200-249 units (Primary/First Permit) $ 693 Flat
- 250+ units (Primary/First Permit) $ 924 Flat
State Required – Community Care Licensing Pre-Inspections - Family Care Homes $ 1,386 Flat
- Day Care $ 277.20 Flat
- Private Schools $ 1,386 Flat
Additional Charges and Inspection times
- Additional inspection time during normal business hours (per hour) $ 231 Flat - Overtime and weekend inspections (per hour) $ 346.50 Flat - Additional site inspection – Prior or during construction (per hour) $ 231 Flat - Excessive Fire Inspection Fee $ 346.50 Flat
- Re-submittals or revisions $ 462 Flat
- Additional plan review time (per hour) $ 231 Flat
- Planning Application Review $ 924 Flat
- Other Routine Annual Inspections $ 462 Flat
- After Hours $ 462 Flat
- Engine Company Inspections $ 207.10 Flat
Fire Department Unit Charges (including staffing)
- Engine Company (per hour) $ 372.16 Flat
- Water Tender (per hour) $ 351.37 Flat
- Brush Engine (per hour) $ 358.47 Flat
- Specialized Equipment* Actual Cost +
15%
Flat
- Staff Vehicles – Prevention $ 239.38 Flat
- Staff Vehicles – Suppression $ 239.38 Flat
- Supplies/equipment used* Actual Cost +
15%
Flat
False Alarm Fees
- 1
st false alarm No cost Flat
- 2
nd false alarm within 12 months of 1st false alarm $ 342.05 Flat - 3
rd false alarm within 12 months of last false alarm $ 684.11 Flat - 4
th false alarm within 12 months of last false alarm $ 1,026.16 Flat - Additional false alarms within 12 months of last false alarm $ 1,026.16 Flat Miscellaneous Charges
- Fire Report Copy (per page) Per General City
Fees
Flat
- Fire Extinguisher Training $ 250 Flat
- Equivalent Fees and Charges – Determined by Fire Chief* Varies Flat - Related Fee Reduction – Determined by Fire Chief* Varies Flat *The Director Shall determine an appropriate fee or fee reduction when conditions exist to warrant such action.

Item #6.8.

Cost Recovery Fees
The City provides a combination of public services and specific services. As defined in the Government Finance Officers Association publication, Financial Policies: Design and Implementation, a “public” service is one in which a citizen cannot choose to be excluded or one which delivers a benefit to the general public. For example, routine police patrols are a public service (one which provides a public good and which an individual citizen cannot opt out of) whereas police presence at a special event, such as a concert, would be a specific service. The purpose of this fee category is to recover costs pertaining to the services that are of special benefit to easily identified individuals or groups. These fees will not apply to public services. The reimbursement rate formula is based on the total cost of delivering the services, including direct costs such as salaries and benefits, indirect costs such as departmental administration costs, and citywide support costs such as accounting, personnel, data processing, vehicle maintenance, and insurance.

All fees are hourly rates. The fees will update each year based on the change in the Consumer Price Index for all Urban Consumers (CPU-U) for 12 months ending on January 31 of each year. The fees shall be also adjusted if there are any other changes to approved labor agreements, salary adjustments and other compensation approved by the City Council.

Any hourly rates not listed below will be determined by the Finance Department.

Fee Title Fee Type
Hourly Rates: Hourly/Overtime
Fire Chief $ 231 Flat
Fire Captain $ 109 / $ 137 Flat
Fire Engineer $ 82 / $ 111 Flat
Firefighter $ 78 / $ 98 Flat
Planning & Building Director $ 208 Flat
Building Official $ 137 Flat
Senior Planner $ 134 Flat
Assistant Planner $ 107 / $ 154 Flat
Permit Technician $ 85 / $ 121 Flat
Police Chief $ 231 Flat
Police Lieutenant $ 163 Flat
Public Safety Communications Manager $ 123 Flat
Police Sergeant $ 149 / $ 207 Flat
Police Officer $ 130 / $ 180 Flat
Dispatcher $ 102 / $ 145 Flat
Community Services Officer $ 94 / $ 134 Flat
Public Works Director $ 224 Flat
Sr. Civil Engineer $ 144 Flat
Associate Civil Engineer $ 111 Flat
Utilities Superintendent $ 156 Flat
Maintenance Superintendent $ 129 Flat
Senior Maintenance Technician $ 106 / $ 144 Flat
Maintenance Technician II $ 89 / $ 126 Flat
Maintenance Technician I $ 83 / $ 118 Flat
Administrative Services Technician $ 69 / $ 97 Flat
Item #6.8.

Classification Unit Monthly-1 Monthly-2 Monthly-3 Monthly-4 Monthly-5 Hourly-1 Hourly-2 Hourly-3 Hourly-4 Hourly-5 FLSA Accountant CPEA $7,214.31 $7,575.03 $7,953.78 $8,351.47 $8,769.04 $41.6210 $43.7021 $45.8872 $48.1816 $50.5906 Non-Exempt Accounting Assistant CPEA $5,174.12 $5,432.99 $5,704.13 $5,989.79 $6,288.83 $29.8507 $31.3441 $32.9085 $34.5564 $36.2818 Non-Exempt Administrative Aide UTE $16.5000 $17.3250 $18.1913 $19.1008 $20.0559 Non-Exempt Administrative Assistant CPEA $5,569.12 $5,846.96 $6,139.31 $6,446.16 $6,768.64 $32.1295 $33.7324 $35.4191 $37.1894 $39.0498 Non-Exempt Administrative Services Director UEM $16,114.01 $19,586.34 $92.9654 $112.9981 Exempt Administrative Services Technician CPEA $5,989.79 $6,288.83 $6,603.50 $6,933.78 $7,280.80 $34.5564 $36.2818 $38.0971 $40.0026 $42.0047 Non-Exempt Assistant City Manager UEM $17,353.14 $21,092.81 $100.1142 $121.6894 Exempt Assistant Engineer CPEA $8,027.30 $8,427.88 $8,849.66 $9,292.66 $9,756.84 $46.3113 $48.6224 $51.0557 $53.6115 $56.2895 Non-Exempt Assistant Planner CPEA $7,950.31 $8,347.55 $8,764.87 $9,203.38 $9,664.23 $45.8671 $48.1589 $50.5666 $53.0964 $55.7552 Non-Exempt Associate Civil Engineer UMM $9,186.33 $9,645.70 $10,127.35 $10,634.46 $11,165.97 $52.9980 $55.6483 $58.4271 $61.3527 $64.4191 Exempt Associate Planner CPEA $8,764.87 $9,203.38 $9,664.23 $10,147.38 $10,653.96 $50.5666 $53.0964 $55.7552 $58.5426 $61.4652 Non-Exempt Building Inspector CPEA $7,107.85 $7,462.69 $7,835.37 $8,227.03 $8,638.77 $41.0068 $43.0540 $45.2041 $47.4636 $49.8391 Non-Exempt Building Official UMM $10,634.46 $11,165.97 $11,725.07 $12,310.68 $12,926.01 $61.3527 $64.4191 $67.6446 $71.0231 $74.5731 Exempt Chief Plant Operator CPEA $9,021.94 $9,473.75 $9,946.74 $10,444.42 $10,966.82 $52.0497 $54.6563 $57.3851 $60.2563 $63.2702 Non-Exempt City Clerk UMM $9,887.59 $10,380.91 $10,900.75 $11,446.05 $12,016.81 $57.0438 $59.8899 $62.8889 $66.0349 $69.3278 Exempt City Manager UCM $20,848.00 $120.2769 Exempt
Coach/Referee UTE $16.5000 $17.3250 $18.1913 $19.1008 $20.0559 Non-Exempt Code Enforcement Officer UMM $6,855.54 $7,199.27 $7,559.97 $7,934.47 $8,333.37 $39.5512 $41.5342 $43.6152 $45.7758 $48.0771 Non-Exempt Councilmember Elected $950.00 Exempt
Deputy City Clerk UMM $7,935.53 $8,332.31 $8,749.24 $9,186.33 $9,645.70 $45.7820 $48.0710 $50.4764 $52.9980 $55.6483 Exempt Deputy City Manager UEM $16,114.01 $19,586.34 $92.9654 $112.9981 Exempt Deputy Finance Director UMM $11,843.10 $12,435.25 $13,057.01 $13,709.87 $14,395.35 $68.3256 $71.7419 $75.3289 $79.0953 $83.0501 Exempt Deputy Public Works Director UMM $11,725.07 $12,310.68 $12,926.01 $13,572.09 $14,251.07 $67.6446 $71.0231 $74.5731 $78.3005 $82.2177 Exempt Executive Assistant to the City Manager UMM $6,070.47 $6,371.77 $6,692.16 $7,026.34 $7,377.50 $35.0220 $36.7602 $38.6086 $40.5366 $42.5625 Non-Exempt Facility Attendant UTE $0.0000 $0.0000 $0.0000 $0.0000 $18.0800 Non-Exempt Fairgrounds Revitalization Director UEM $16,114.01 $19,586.34 $92.9654 $112.9981 Exempt Fire Captain CPFA $8,985.79 $9,434.36 $9,906.36 $10,401.79 $10,921.77 $37.0294 $38.8778 $40.8229 $42.8645 $45.0073 Non-Exempt Fire Captain UTE $30.5700 $32.1000 $33.7100 $35.4000 $37.1700 Non-Exempt Fire Chief UEM $17,353.14 $21,092.81 $100.1142 $121.6894 Exempt Fire Engineer CPFA $8,148.92 $8,556.21 $8,984.68 $9,433.24 $9,905.24 $33.5807 $35.2591 $37.0248 $38.8733 $40.8183 Non-Exempt Fire Engineer UTE $28.7500 $30.1900 $31.7000 $33.2900 $34.9500 Non-Exempt Fire Fighter CPFA $7,391.27 $7,761.73 $8,148.92 $8,556.21 $8,984.68 $30.4586 $31.9852 $33.5807 $35.2591 $37.0248 Non-Exempt Fire Fighter UTE $24.9900 $26.2400 $27.5500 $28.9300 $30.3800 Non-Exempt Head Lifeguard UTE $17.6500 $18.5300 $19.4600 $20.4300 $21.4500 Non-Exempt Human Resources/Finance Specialist UMM $7,559.97 $7,934.47 $8,330.19 $8,747.12 $9,187.39 $43.6152 $45.7758 $48.0588 $50.4641 $53.0042 Non-Exempt Human Resources Manager UMM $10,126.93 $10,633.28 $11,164.93 $11,723.18 $12,309.33 $58.4246 $61.3459 $64.4131 $67.6337 $71.0154 Exempt Lifeguard I UTE $16.5600 $17.3900 $18.2600 $19.1700 $20.1300 Non-Exempt Maintenance Superintendent UMM $9,848.33 $10,340.59 $10,857.25 $11,400.43 $11,970.13 $56.8173 $59.6573 $62.6380 $65.7717 $69.0585 Exempt Maintenance Technician I CPEA $5,174.12 $5,464.82 $5,737.55 $6,024.88 $6,325.68 $29.8507 $31.3441 $32.9085 $34.5565 $36.2818 Non-Exempt Maintenance Technician II CPEA $5,704.13 $6,024.88 $6,325.68 $6,642.19 $6,974.41 $32.9085 $34.5564 $36.2818 $38.0971 $40.0026 Non-Exempt Management Analyst I UMM $7,746.69 $8,133.92 $8,541.31 $8,966.73 $9,415.49 $44.6924 $46.9265 $49.2767 $51.7311 $54.3201 Exempt Management Analyst II UMM $8,966.73 $9,415.49 $9,887.59 $10,380.91 $10,900.75 $51.7311 $54.3201 $57.0438 $59.8899 $62.8889 Exempt Mayor Elected $1,500.00 Exempt
Non-Classified Employee-Professional/Technical UTE $16.5000 $150.0000 See Note 3 Office Assistant I UTE $16.5000 $17.3250 $18.1913 $19.1008 $20.0559 Non-Exempt Office Assistant II UTE $17.0900 $17.9400 $18.8400 $19.7800 $20.7700 Non-Exempt Operator-in-Training UTE step 5 is set at 20% below a Plant Operator I step 1 Non-Exempt Parks & Recreation Director UEM $16,114.01 $19,586.34 $92.9654 $112.9981 Exempt Exhibit A
Item #6.8.