Calistoga City Council
June 3, 2026

Mayor
Donald Williams
Vice Mayor
Lisa Gift
Councilmembers
Irais Lopez-Ortega
Scott Cooper
Kevin Eisenberg
AGENDA
City Council - Special Meeting
Wednesday, June 3, 2026 - 6:00 PM
1307 Washington St., Calistoga
Hybrid
Please participate in the meeting by observing or listening to the meeting in one of the following ways:

1. Watch on your TV – Napa Valley TV Channel 28

2. Listen or participate via your phone – dial 1-669-900-6833, enter webinar ID: 869 7536 9274

3. Watch or participate online via Zoom - click this link

4. Watch online via YouTube Live at youtube.com/cityofcalistoga COMMENT ON THIS MATTER DURING THE MEETING: Please participate in the meeting by providing public comment on any item on the agenda or any item of municipal concern. To comment during a virtual meeting (Zoom), click the "Raise Your Hand" button to request to speak when Public Comment is being taken on the Agenda item. You will be unmuted when it is your turn to make your comment for up to 3 minutes. After the allotted time, you will be re-muted.

WRITTEN COMMENTS: Alternatively, you may provide public comment on any item on the agenda or any item of municipal concern via email. Please submit your comment, limited to 350 words or less, via email to [email protected]. Written public comments submitted by email should clearly indicate the Agenda Item No. or specify “Oral Communications” in the Subject Line for items not on the agenda and are requested to include the submitter’s full name. Comments must be submitted at least four hours prior to the meeting start time to be included in the agenda and posted online. Comments received thereafter, will be made part of the official record and given to the Committee after the meeting. Note: The methods of observing or listening to the meeting or providing public comments may be altered or the meeting may be cancelled, if needed, due to certain technical disruptions.

1. CALL TO ORDER/ROLL CALL/PLEDGE OF ALLEGIANCE AND OPTIONAL PATRIOTIC

ACTIVITY

2. REPORT FROM CLOSED SESSIONS

3. ORAL COMMUNICATION ON CONSENT ITEMS OR NON-AGENDA ITEMS This time is set aside to receive comments from the public regarding matters on the Consent Calendar or matters of municipal concern not on the agenda. Pursuant to Government Code section 54954.3 (the Brown Act), however, the Council cannot consider any issues or take action on any requests not on the agenda during this comment period. Speakers are encouraged to limit their comments to 3 minutes maximum so that all speakers have an opportunity to address the City Council.

3.1. 6.3.26 Public Comment (Page 4 - 12)
Public Comment (Page 4 - 12)
Public Comment (Page 4 - 12)

4. PROCLAMATIONS/PRESENTATIONS/ AWARDS

4.1. Council will be presented with a status report from the Hearts and Hands board.

Recommended Action: No action, just receive the presentation.

5. CITY MANAGER’S REPORT

6. CONSENT CALENDAR

6.1. Approval of the meeting minutes from 4/21 and 5/12.

City Council Regular Meeting - Apr 21 2026 - Minutes - Pdf (Page 13 - 19) City Council Regular Meeting - May 12 2026 - Minutes - Pdf (Page 13 - 19)

7. PUBLIC HEARING

7.1. Fiscal Year 2026/27 Budget, Fee Schedule and Annual Appropriations Limit Recommended Action:

1. Consider adopting the attached resolution for the City of Calistoga Fiscal Year 26/27 Budget, and supplemental attachments.

2. Consider adopting the attached resolution for the Annual Appropriations Limit for the Fiscal Year 26/27
Consider Adopting the Resolution
Staff Report - ADOPTION OF THE FISCAL YEAR 2026/27 BUDGET, FEE SCHEDULE AND ANNUAL APPROPRIATIONS LIMIT - Pdf (Page 20 - 472) Resolution Adopting FY 26-27 Budget with Fee Schedule and Staff Elements 6-03- 2026 Final (Page 20 - 472)
Resolution- GANN Limit FY 26-27 Report (Page 20 - 472)
FY 26-27 Budget Book Proposed 06.03.26 (Page 20 - 472)
FY 26-27 Fee Schedule - 06.03.26 (Page 20 - 472)
Exhibit A - FY 26-27 Salary Schedule -Final (Page 20 - 472)

8. GENERAL GOVERNMENT

8.1. Recommendation that Council review and amend the Advisory Committee Bylaws to include the previously adopted regulations related to the Councilmember Liaison Recommended Action: Consider Approving Amendments to the Advisory Committee Bylaws
Staff Report - Advisory Committee Communication Procedures and Roles - Pdf (Page 473 - 488)
Advisory Committee Bylaws - City of Calistoga AMENDED 6.3.26 (Page 473 - 488)

9. COUNCIL REPORTS

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

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

SUPPLEMENTAL MATERIAL RECEIVED AFTER THE POSTING OF THE AGENDA:

Any supplemental writings or documents distributed to a majority of the City Council regarding any item on this Agenda, after the posting of the Agenda, such writings or documents will be made available on the City’s website and will be available for public review in the City Clerk’s Office located at 1232 Washington Street, Calistoga, California, during normal business hours and by appointment.

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

pide por favor que avise con 48 horas de anticipacion cuando necesita hacer un pedido de assistencia. Esto nos da suficiente tiempo antes de la junta para que la ciudad tome medidas razonables.

POSTING: I declare a copy of this agenda was posted at City Hall, 1232 Washington Street, Calistoga, among other locations in the city limits of Calistoga, on May 28, 2026.

Yudiana Galvan, City Clerk

March 7, 2026
RE: ATAC Support for South Oak Street Bridge Project
Dear Mayor and City Council Members,
On behalf of the Calistoga Active Transportation Advisory Committee (ATAC), we are writing to express our support for the South Oak Street Bridge project.

This project would construct a multi-use bridge across the Napa River, creating a direct active transportation connection between South Oak Street and North Oak Street. The bridge would significantly improve walking and bicycling connectivity between the east and west sides of Calistoga and address a longstanding gap in the city’s transportation network.

ATAC supports this project for several important reasons:

Closing a major network gap.

The Napa River currently presents a barrier to travel for people walking and biking. This project would provide a direct and convenient crossing where options are currently limited.

Improving safety.

The bridge would create a safer alternative to existing routes where pedestrians and cyclists often mix with vehicle traffic on Berry Street and Lincoln Avenue to cross the river. By providing a dedicated multi-use facility, the project would reduce conflicts and improve overall safety.

Supporting Safe Routes to School.

The committee also recognizes the project’s importance as a Safe Routes to School improvement. The project is located approximately 0.15 miles from Calistoga Elementary School and 0.5 miles from Calistoga Junior/Senior High School. A bridge at this location would create a safer and more direct route for students who walk or bike to school.

Enhancing access to community destinations.

The bridge would improve bicycle and pedestrian access to important community facilities including Logvy Park, the Calistoga Community Pool, the Calistoga Art Center, Sattui Preschool, the Boys & Girls Club, the Calistoga Fairgrounds, Calistoga Elementary School, Calistoga Junior/Senior High School, and the Logvy softball field.

Serving a wide range of residents.

The project would benefit students, families, and seniors by improving access to essential services and recreational opportunities. It would shorten walking and biking routes for many residents and reduce the need to use longer crossings via Berry Street, State Route 29, and the Heather Oaks Park bridge. In particular, it would improve cross-town access for senior residents of Rancho de Calistoga by extending the reach of existing paths and reducing reliance on hightraffic corridors.

Projects like this also support the broader vision of regional walking and bicycling networks. As the City’s advisory committee on walking and bicycling safety, ATAC believes the South Oak Street Bridge is an important step toward implementing the City’s Active Transportation Plan and improving safe connections across Calistoga. We respectfully encourage the City Council to continue advancing this project.

Sincerely,
Calistoga Active Transportation Advisory Committee

Draft ATAC Letter – Grant Street Repaving Project
Dear Mayor and City Council Members,
On behalf of the Calistoga Active Transportation Advisory Committee (ATAC), we respectfully express our support for prioritizing the repaving of Grant Street from approximately Centennial Circle to the city limits. This project is already identified in the City’s long-term Capital Improvement Plan, and ATAC believes advancing this work would provide important safety and mobility benefits for the community.

Grant Street serves as a major corridor for residents entering and leaving Calistoga and is regularly used by drivers, pedestrians, runners, and cyclists. The current roadway surface is potholed and uneven, creating uncomfortable conditions for people riding bicycles and potential tripping hazards for those walking or running. Repaving this section of roadway would significantly improve safety and usability for all users.

This improvement is particularly timely given nearby development that will increase activity along this corridor. The 2400 Grant Street Subdivision (TM 2023-02) will add 17 residential lots and includes construction of a Class IV multi-use pathway for pedestrians and bicyclists along Grant Street, consistent with the Calistoga Active Transportation Plan. The 2008 Grant Street project currently in progress will also contribute to increased residential activity and travel in the area.

The planned Class IV multi-use pathway represents an important safety improvement for this corridor. By providing physical separation between pedestrians, bicyclists, and vehicle traffic, the pathway will create a significantly safer and more comfortable environment for people traveling outside of a car. This is especially important along Grant Street, where vehicles often travel at relatively high speeds and many residents currently feel uncomfortable walking or bicycling close to traffic. The pathway will also support broader connectivity goals, including future links to the Napa Valley Vine Trail network.

For these reasons, ATAC encourages the City Council to consider prioritizing or advancing the Grant Street repaving project within the Capital Improvement Plan. In particular, ATAC notes the following key considerations:

Safety: The current roadway condition creates challenges for pedestrians, runners, and bicyclists and will become increasingly problematic as activity along the corridor grows.

Planned Active Transportation Infrastructure: The Class IV multi-use pathway planned as part of the 2400 Grant Street project represents an important investment in safe walking and bicycling infrastructure that will benefit from an improved roadway corridor.

Future Growth: Nearby residential development, including the 2400 Grant Street subdivision and the 2008 Grant Street project, will increase vehicular, pedestrian, and bicycle traffic along Grant Street.

Responsible Infrastructure Timing: Addressing pavement conditions before increased development-related traffic accelerates roadway deterioration is a fiscally responsible approach to infrastructure maintenance.

Thank you for your continued support of infrastructure improvements that enhance safety and mobility in Calistoga.

Sincerely,
Calistoga Active Transportation Advisory Committee

Feb 2, 2026
Calistoga City Council
1232 Washington Street
Calistoga, CA 94515
Re: Budget Allocation for Petrified Forest Road Dynamic Warning System for Cycling Safety
On behalf of the Calistoga Active Transportation Advisory Committee (ATAC), we are writing to request the allocation of $35,000 within the public works budget to support the installation of a Dynamic Warning System (DWS) on Petrified Forest Road (PFR) to improve safety for cyclists. This critical safety project was initially reviewed and supported by the ATAC on May 7, 2025.

The proposed system addresses significant safety hazards on a 0.6-mile segment of Petrified Forest Road between Foothill Boulevard and Franz Valley School Road. This stretch of roadway is characterized by a dangerously narrow shoulder—often less than a foot wide—along with blind corners and fast-moving traffic frequently exceeding the 35 MPH limit.

Despite these hazards, the segment is a vital link for the popular “Franz Valley Loop” cycling route. Data from the Napa County Bicycle Coalition (NCBC) indicates that in 2024, there were 1,545 bicycle trips on this segment, 88% of which turned onto Franz Valley Road. Notably, weekend cycling volume is approximately double that of weekdays, and total bicycle traffic on this segment now exceeds that of Cedar Street. Based also on heatmaps from two popular apps that track cyclists (RidewithGPS and Strava), it is clear that the Franz Valley loop is as popular with cyclists as many other Calistoga Routes (see Figure 1).

Beyond the immediate safety benefits, this investment aligns with broader economic goals for the City. As Calistoga navigates shifts in traditional wine tourism, diversifying the local tourism portfolio is essential for long-term economic resilience. Cycling tourism represents a high-value, sustainable growth opportunity (see appendix). Active travelers typically stay longer and engage more deeply with local businesses. By enhancing the safety of critical links like Petrified Forest Road, the City can strengthen its reputation as a premier destination for active travelers, providing a necessary hedge against fluctuations in other sectors.

The requested funding will replace the existing static "Share the Road" sign with a solar-charged Dynamic Warning System. This system either uses saw-cut loops in the pavement to automatically detect approaching cyclists or a button pushed by cyclists to trigger flashing LEDs on a Bicycle Warning sign paired with a "Share the Road" plaque. This technology provides a highly visible, real-time alert to motorists only when cyclists are present, similar to successful installations at Colorado National Monument and on Mark West

Springs Road in Sonoma County.

The $35,000 budget will cover the system equipment, assessment of the exact installation site, configuration, pavement markings to guide cyclists to the detection loops, and necessary tree trimming to ensure the signs remain visible.

This project represents a major step toward fulfilling the Calistoga and Napa Countywide Bike Plan, which identifies this segment of Petrified Forest Road as a future designated "Bike Route". We urge the City Council to prioritize this investment in the safety of our residents and the continued vitality of our local economy.

Sincerely,
Calistoga Active Transportation Advisory Committee

Figure 1.

Darker red lines indicate higher usage by cyclists. Bluer lines indicate less popular routes.

Appendix: Data on Economic Benefits of Cycling Tourism
● Higher Daily Spend & National Economic Impact:
○ Source: Bicycling Benefits Business — League of American Bicyclists https://bikeleague.org/sites/default/files/Bicycling%20Benefits%20Business.pdf ○ Fact: Documents the $83 billion annual spend in U.S. "bicycle tourism" and how active travelers contribute significantly more to local economies than motorized tourists.
○ Source: Bike Tourism for Economic Development — CalBike https://www.calbike.org/our_initiatives/healthy_climate_and_communities/bike-t ourism-for-economic-development/
○ Fact: Highlights that bicycle travelers stay longer and spend up to 40% more than the average motorized tourist.
● Extended Stays and Return Visitation:
○ Source: Pathways to Prosperity: Economic Impact of Investment in Bicycle Facilities (North Carolina DOT) — Headwaters Economics
https://headwaterseconomics.org/trail/7-pathways-to-prosperity-bicycle-facilit ies/

○ Fact: The landmark study showing 12% of visitors stayed 3 to 4 days longer specifically to use cycling facilities, and 53% cited infrastructure as a primary influence on their decision to return.
● Global Market Growth and Resilience:
○ Source: Cycle Tourism Market Size, Share, Growth & Forecast — Introspective Market Research
https://introspectivemarketresearch.com/reports/cycle-tourism-market/ ○ Fact: Projects a 9.5% CAGR for the global cycle tourism market through 2032, reaching nearly $290 billion.
○ Source: Cycle Tourism Market Analysis — UnivDatos
https://univdatos.com/reports/cycle-tourism-market
○ Fact: Confirms that the market is expanding rapidly due to a generational shift toward sustainable and experiential travel.

June 2, 2026
Dear Members of the Calistoga CityCouncil,
lam writing to urge the City Councilto prioritize the addition of a dedicated bike lane on Washington Street near Calistoga Elementary School.

The school actively encourages students to walk and bike to school as a way to reduce traf?c congestion and promote healthy lifestyles. Unfortunately, current conditions on Washington Street make biking unsafe for many children and families. The combination of vehicle traf?c, parked cars, and limited space creates signi?cant safety concerns for young cyclists traveling to and from school.

Providing a protected bike lane would improve safety for elementary school students while supporting a healthier, more active community. Encouraging children to bike to school aligns with the principles of BlueZone living—promoting daily physical activity, independence, and lifelong healthy habits. It also gives children an important sense of freedom and con?dence as they learn to navigate their community safely.

Our children deserve safe routes to school. By investing in bicycle infrastructure on Washington Street, the City of Calistoga can make our streets safer, reduce traf?c congestion, and support the well-being of future generations.

Please make the safety of our students a priority and take action to add a bike lane on Washington Street.

Thank you for your consideration.

Sincerely,
Elizabeth Tangney
Community Member

Mae-f
[517.016

June 2. 2026
Dear Calistoga City Council:

Please let us have a bike lane so we can be safe and not get crushed by cars.

From,
IslaTangney Moore
Kindergarten

MINUTES

CALISTOGA CITY COUNCIL - REGULAR MEETING
Tuesday, April 21, 2026 - 6:00 PM
Calistoga Community Center | 1307 Washington Street Calistoga, CA 94515

1. Call to Order/Roll Call/Pledge of Allegiance and Optional Patriotic Activity Mayor Williams called the regular session to order at 6:06 p.m.

Present: Mayor Williams, Vice Mayor Gift and Councilmembers Lopez-Ortega, Eisenberg and Cooper.

Absent:

2. ORAL COMMUNICATION ON CONSENT ITEMS OR NON-AGENDA ITEMS There was public comment by Lynn Perez, Charlotte Williams, Mary Sue Frediani, Cindy Yant and Dan Herndon.

3. CITY MANAGER’S REPORT
City Manager Celaya reported:

1. There will be a rodeo at the Fairgrounds on April 26th and it will be over at 10 p.m.

2. There will be night road work on Highway 29 between Rutherford and Oakville beginning April 23rd.

3. Caltrans has informed the City and NVTA that they expect to relinquish the sidewalks to the City by the end of the year.

4. PROCLAMATIONS/PRESENTATIONS/ AWARDS

4.1. Council made a proclamation recognizing National Police Week May 10th-16th, 2026 and presented it to Police Chief McCaffrey.

5. CONSENT CALENDAR

5.1. Adoption of Consent Calendar
Motion by Councilmember Lopez-Ortega and seconded by Councilmember Eisenberg to adopt consent calendar as presented Motion Carried
AYES: Mayor Williams, Councilmember Lopez-Ortega, Vice Mayor Gift, Councilmember Cooper, and Councilmember Eisenberg NOES: None
ABSTAIN: None
ABSENT: None

5.2. Council adopted the Meeting Minutes from the March 31, 2026 Council Meeting.

5.3. Adoption of Resolution 2026-25 - Authorizing the Lincoln Avenue Water Main Replacement Project, Project No. 24-5557. This price includes Authorizing the City Manager to award Terracon Constructors, Inc., the lowest bidder, the contract for their base plus alternate bid in an amount of $892,809.00, and allocates an additional $89,281 (10%) in Page 13 of 487 City Council - Regular Meeting Minutes April 21, 2026
contingency for change orders; allowing the Public Works Director to negotiate change orders within this amount, and awards Green Valley Consulting Engineers the professional services contract for construction management and inspection in an amount of $91,860 (10%).

5.4. Adoption of Resolution No. 2026-26 - Authorizing the Purchase of Two Mechanical CPR Devices (LUCAS) for the Fire Department.

5.5. Adoption of Resolution No. 2026-27 - Updating the City Manager's salary and adjusting the salary range for the Community Services Officer classification.

5.6. Adoption of Resolution No. 2026-28 - Approving the Updated Sewer System Management Plan for the City of Calistoga.

6. PUBLIC HEARING

7. GENERAL GOVERNMENT

7.1. The Fairgrounds Advisory Committee requested a partnership with the Native Sons of the Golden West, Parlor 86, and Calistoga Fairgrounds Foundation for a capital campaign to raise money for the heating and air conditioning for the Butler Building.

Fairgrounds Director Sheli Wright and Fairgrounds Advisory member Bill Squire presented this item.

Public Comment by Mary Sue Frediani, Jim Yant, and Charlotte Williams.

Council discussed this item and asked clarifying questions. Mayor Williams abstained from voting on this item due to a conflict of interest as a member of the Native Sons.

Motion by Vice Mayor Gift and seconded by Councilmember Lopez-Ortega to approve the item Motion Carried
AYES: Councilmember Lopez-Ortega, Vice Mayor Gift,
Councilmember Cooper, and Councilmember Eisenberg
NOES: None
ABSTAIN: Mayor Williams
ABSENT: None

8. COUNCIL REPORTS
Councilmember Cooper attended an Up Valley Waste Management Committee meeting where the budget came in at -$450,000. There is a $300,000 grant that is still in the budget. He encouraged staff and Council to look into a request for grant money, as it will most likely not be available next year.

Vice Mayor Gift requested a May 12th proclamation for LGBTQ+ and a Pride flag raising on June 1st to affirm the City's inclusion commitment. Council supported the request.

Councilmember Eisenberg reported that the NVTA approved Aaron Heth as the Calistoga City representative to serve on the County committee. The County-wide ATAC plan's goal is to improve the safety and transportation needs of pedestrians, bicyclists, and mobility device users to make it safer for everyone to get around.

City Council - Regular Meeting Minutes April 21, 2026
Councilmember Lopez-Ortega concurred with the Pride Month proclamation request.

Mayor Williams attended a Housing Advisory Committee meeting, and they are working diligently to make our municipal code consistent with the state guidelines.

9. ADJOURNMENT
Mayor Williams adjourned the meeting at 6:47 p.m.

Respectfully submitted:

Adjourned the meeting in honor of long-time Calistogan and Fire Chief, Mark Thomas.

Prepared by: Approved by:
______________________ ______________________
Yudiana Galvan, City Clerk Donald Williams, Mayor

MINUTES

CALISTOGA CITY COUNCIL - REGULAR MEETING
Tuesday, May 12, 2026 - 6:00 PM
Calistoga Community Center | 1307 Washington Street Calistoga, CA 94515

1. Call to Order/Roll Call/Pledge of Allegiance and Optional Patriotic Activity Mayor Williams called the regular session to order at 6:00 p.m.

Present: Mayor Williams, Vice Mayor Gift and Councilmembers Lopez-Ortega, Eisenberg and Cooper.

Absent:

2. REPORT FROM CLOSED SESSIONS
There was a closed session regarding real estate negotiations with no reportable action.

3. ORAL COMMUNICATION ON CONSENT ITEMS OR NON-AGENDA ITEMS Public comment was received from Millie Pease, Richard Kaiser and Marissa Hawkes.

4. CITY MANAGER’S REPORT
City Manager Celaya reported:

1. Celaya welcomed new hire Police Dispatcher Adrienne Dow and congratulated Anika Fair for her promotion from Parking Technician to Community Service Officer.

2. Bike to Work Day is May 14th, and there will be an energy station by City Hall from 7 a.m. to 9 a.m.

3. May 17th is Safety Day at the Fairgrounds. There will be a bike rodeo and free safety activities for all.

4. The Ag Fair is on May 23rd, and the community is invited for live music, food and fun.

5. There will be a flag raising in honor of LGBTQ+ Pride month, June 1st at 4 p.m. by City Hall.

6. The Fire Department has received the Lucas Devices and new turnouts, and they are already in service.

7. The Lincoln Avenue Water Main Replacement Project is underway. When the work starts, water outage notices and traffic advisories will be sent.

8. The Money Lane streetlight repair has been scheduled for next week.

9. SH FFA and 4H designed and completed a native flower garden installation at the Fairgrounds.

10. Paperless utility billing and online payments are now available as Finance has launched a new ERP system. Be on the lookout for new water account numbers.

11. Promoters have canceled the concerts that were scheduled in October at the fairgrounds.

5. PROCLAMATIONS/PRESENTATIONS/ AWARDS

5.1. Council proclaimed May as Mental Health Awareness Month.

5.2. Council proclaimed June LGBTQ+ Pride Month and ordered the display of the rainbow flag on June 1, 2026, at 4 pm.

5.3. Public Works Director Derek Rayner presented to the City Council on the Capital Improvement Program Schedule Tracking for FY25/26 & long-range forecasts.

6. CONSENT CALENDAR

6.1. Adoption of Consent Calendar Page 16 of 487
City Council - Regular Meeting Minutes May 12, 2026
Motion by Councilmember Eisenberg and seconded by Councilmember Cooper to adopt the consent calendar as presented Motion Carried
AYES: Mayor Williams, Councilmember Lopez-Ortega, Vice Mayor Gift, Councilmember Cooper, and Councilmember Eisenberg NOES: None
ABSTAIN: None
ABSENT: None

6.2. Adoption of Resolution Nos. 2026-30, 2026-31, and 2026-32 - Calling and giving notice of a General Municipal Election to be held on Tuesday, November 3, 2026; requesting the election be consolidated with the Statewide General Election and requesting County election services; and adopting regulations pertaining to the Candidate’s Statements provided to voters in the Sample Ballot pamphlet.

6.3. Adoption of Resolution No. 2026-33 - Approving Construction of a Concrete Pad at the Police Firearms Range Site.

6.4. Adoption of Resolution No. 2026-34 - Approving the Purchase of a Police Patrol Vehicle.

6.5. Council approved an amendment to the Proclamations and Presentations Policy to allow for up to three proclamations per Council Meeting.

7. PUBLIC HEARING

7.1. Adoption of Resolution No. 2026-35 - Approving the Calistoga Police Department to purchase a drone and the necessary parts to convert its 12-gauge shotguns to less-lethal shotguns.

This item was presented by Police Chief McCaffrey and discussed by the Council, who asked clarifying questions.

Public comment was received from Dan Herndon.

Motion by Councilmember Cooper and seconded by Councilmember Lopez-Ortega to adopt a resolution approving the purchase of parts to convert existing shotguns into less-lethal weapons, and to approve the Police Department to move forward with researching the implementation of a drone program, including a potential policy when it comes back to Council for approval. Motion Carried
AYES: Mayor Williams, Councilmember Lopez-Ortega, Vice Mayor Gift, Councilmember Cooper, and Councilmember Eisenberg NOES: None
ABSTAIN: None
ABSENT: None

8. GENERAL GOVERNMENT

City Council - Regular Meeting Minutes May 12, 2026
The General Government Items were heard in the following order: Item # 8.1, Item # 8.3 and Item #

8.2. Item #8.4 was not heard and has been continued to a future meeting.

8.1. Consider introducing and waiving the reading of an Ordinance amending Sections 8.16.010,

8.16.020, and 8.16.030 and adding Section 8.16.090 to Chapter 8.16, “Garbage and Refuse” of Title 8 of the Calistoga Municipal Code relating to commercial waste collection and disposal.

Public Works Director Derek Rayner and Napa County Public Works Director Steven Lederer presented this item. Council discussed this item and asked clarifying questions.

No public comment was received.

Motion by Councilmember Eisenberg and seconded by Vice Mayor Gift to introduce and waive further reading of an Ordinance of the City Council of the City of Calistoga amending Sections 8.16.010, 8.16.020, and 8.16.030 and adding Section 8.16.090 to Chapter 8.16, “Garbage and Refuse” of Title 8 of the Calistoga Municipal Code relating to commercial waste collection and disposal. Motion Carried
AYES: Mayor Williams, Councilmember Lopez-Ortega, Vice Mayor Gift, Councilmember Cooper, and Councilmember Eisenberg NOES: None
ABSTAIN: None
ABSENT: None

8.2. Resolution Initiating General Plan, Zoning Map, and Municipal Code Text Amendments to Provide Provisions for Missing Middle Housing.

This item was presented by Planning and Building Director Greg Desmond and Senior Planner Andrew Amelung. Council discussed the item and asked clarifying questions.

Motion by Councilmember Lopez-Ortega and seconded by Vice Mayor Gift to adopt the resolution Motion Carried
AYES: Councilmember Lopez-Ortega, Vice Mayor Gift,
Councilmember Cooper, and Councilmember Eisenberg
NOES: Mayor Williams
ABSTAIN: None
ABSENT: None

8.3. The Fairgrounds Advisory Committee's Site Analysis Subcommittee requested authorization and funding for a Site Survey of the fairgrounds.

Fairgrounds Director Sheli Wright and Fairgrounds Committee members Karen Jensen and Hal Taylor presented this item.

Public comment was received from Richard Kaiser.

City Council - Regular Meeting Minutes May 12, 2026
Motion by Councilmember Cooper and seconded by Councilmember Eisenberg to adopt the resolution Motion Carried
AYES: Mayor Williams, Councilmember Lopez-Ortega, Vice Mayor Gift, Councilmember Cooper, and Councilmember Eisenberg NOES: None
ABSTAIN: None
ABSENT: None

8.4. ***THIS ITEM WAS CONTINUED TO A FUTURE MEETING***
Direction on Proposed Adjustments to Community Funding Allocations for FY 2026/27 Budget

9. COUNCIL REPORTS
Vice Mayor Gift will be representing the City at Bay Area Regional Energy Networks to speak about the Calistoga Resiliency Center.

Councilmember Eisenberg attended the Climate Action Committee, where the adopted budget was discussed, although each jurisdiction remains in the driver's seat for its implementation of RCAAP.

Councilmember Irais Lopez-Ortega requested that a presentation by Hearts and Hands be agendized so the organization can present the status of the preschool. There was Council support.

Mayor Williams requested that the repaving project be agendized for Council discussion on the prioritized streets and the Council's policy for public art for possible amendments. There was Council support for both items. Also, he attended the Fairgrounds Committee meeting, where there was a lot of public input in support of the golf course.

10. ADJOURNMENT
Mayor Williams adjourned the meeting at 9:23 p.m.

There was a majority vote by Council to extend the automatic adjournment to 9:30 p.m. per the Civic Operating Agreements.

Respectfully submitted:

Prepared by: Approved by:
______________________ ______________________
Yudiana Galvan, City Clerk Donald Williams, Mayor

City of Calistoga

STAFF REPORT
To: Honorable Mayor and City Council
From: Connie Cardenas, Admin. Services Director
Meeting: City Council - Special Meeting - Jun 03 2026
Subject: ADOPTION OF THE FISCAL YEAR 2026/27 BUDGET, FEE SCHEDULE AND

ANNUAL APPROPRIATIONS LIMIT
DESCRIPTION:

Fiscal Year 2026/27 Budget, Fee Schedule and Annual Appropriations Limit RECOMMENDATION:

Consider Adopting the Resolution
SUMMARY:

The City Council held a special budget meeting on February 18, 2026, to establish goals and priorities for Fiscal Year 2026-27. Those priorities provided direction to staff as departments developed their proposed budgets and service level requests for the upcoming fiscal year.

On April 16, 2026, the City Council held a special budget workshop in which staff presented an initial draft budget summary to the City Council and the community. Initial projections presented at that meeting indicated a General Fund surplus; however, the preliminary projections did not yet incorporate several critical departmental requests and operational needs identified during the budget development process that are necessary to support City services and organizational priorities moving forward.

These additional requests were presented to the City Council during the budget workshop, and direction was provided to utilize the Infrastructure Fund to support a portion of these one-time and strategic needs. Incorporating feedback received during both budget sessions, along with updated financial information and refined departmental requests, staff is pleased to present a balanced budget for City Council consideration.

ANALYSIS:

The preparation of the budget document is a complex process that involves all City departments.

Each department provided its proposed budgets for Fiscal Year 2026/27 (FY 26/27) to maintain existing service levels, including the increased costs of services and materials, as well as proposed new services or projects. In developing the FY 26/27 budget, staff made several revenue and expenditure assumptions based on projections. Finance thoroughly collaborated with departments and the City Manager to compile, analyze, and summarize departmental information, ultimately submitting a balanced proposed budget for FY 26/27. The General Fund revenues for FY 26/27 are projected to be $22,432,326 and the expenditures are projected to be $22,176,464. The General Fund amount of $542,000 is allocated for capital improvement projects (CIP).

General Fund
The primary operating fund is the General Fund. This is the most extensive and most flexible of City Funds. All unrestricted revenues are recorded in the General Fund, which provides the City Council with the most discretion over expenditures. Major General Fund revenue sources include, but are not limited to, transient occupancy tax, property tax, sales tax, and vehicle in-lieu fees. Other revenue sources include current fees for services, franchise fees, licenses, and permits. An estimated revenue amount of $570,000 for Fairgrounds is included. This FY 26/27 budget projects that transient occupancy tax is the highest revenue source for the General Fund, reported at $12.3 million or 55% of the General Fund revenues. Details of these revenues can be found in the attachments.

Based on feedback from City Council and staff throughout the budget development process, the following significant items have been incorporated into the General Fund budget across multiple departments. These items reflect direction provided during the April 16 budget workshop, as well as additional information and refined needs identified by staff following that meeting.  $2,350,000 for pavement maintenance, funding coming from Measure U, Gas Tax and SB1 local and state funds.
 $200,000 Electric Vehicle Stations
 $50,000 Master Services Agreements
 $25,000 Speed Cushions Program
 $500,000 South Oak Bridge
 $50,000 Improvements to Buildings
 $77,000 Improvements to Pool
 $1,386,939 for Fairgrounds expenses and $570,000 revenues with a net budget of $816,939 from the General Fund.
 $129,667 for Public Works janitorial truck and 1/3 of Backhoe Loader  $151,706 for increased CIRA liability insurance and other liabilities  $30,000 for Community Enrichment Grants
 Changes in authorized positions
o - 1 Assistant City Manager
o - 6 Part-Time Firefighters
o +1 Fairgrounds Maintenance Technician (net new position) o +1 Fairgrounds Administrative Assistant (net new position) o +3 Full-Time Firefighters
A key adjustment to the proposed budget, following discussions at the April 16 special City Council budget workshop, concerns Fire Department staffing and operational costs. These changes include:
 $202,949 decrease in Fire Department overtime
 $159,243 decrease in part-time firefighter costs
 $496,798 increase in salaries and benefits for three new full-time firefighters These adjustments result in a net increase in the General Fund of $134,606 while supporting a transition toward increased full-time staffing within the Fire Department.

General fund reserves: In addition to achieving a balanced General Fund, the budget also complies with the City Council’s policy of maintaining reserves equal to 50% of General Fund operating (non-capital) expenditures, totaling $11.1 million.

Fee Schedule
Revenue from fees is estimated at 1.6 million, or 7.1% of the City's total operating revenue. These fees should be reviewed annually and are incorporated into the adoption of this budget item.

The proposed Parks & Recreation fee updates include revisions to park and Community Center rental rates and user classifications. The updated structure reorganizes rental categories into a more consistent percentage-based model and incorporates administrative costs into the rental rates through elimination of the separate facility application fee. The proposed rates also reflect inflationary and operational cost increases for fees that have remained largely unchanged for several years. Initial analysis indicated that fully incorporating these adjustments into a single year would have resulted in substantially larger increases. As a result, the proposed rates reflect a more moderate phased adjustment approach with the intent of evaluating smaller incremental fee updates more regularly in future years.

Water and Wastewater Funds
The utility rate adjustments adopted in 2023 are functioning as they were intended. In the current budget year, the structural deficit has been eliminated, and in the upcoming budget year, there is sufficient revenue to cover mandatory maintenance and capital repairs. The FY 26/27 operating budget for Enterprise funds is projected to be $4,988,143 for Water and $3,421,540 for Wastewater.

The proposed CIP budget for Water is $5,999,989, and for Wastewater is $2,145,838 Expenditures budgeted, included in both Water and Wastewater, are listed below:
 $133,333 for 1/3 of Backhoe Loader in both Water and Wastewater  $7,000 of janitorial truck in both Water and Wastewater  $13,500 total for electric leaf blower in both Water and Wastewater Special Funds
The budgets for various special funds are also included in the comprehensive budget document.

Included are Measure D and Infrastructure funds, with the following notable expenditures:
 $150,000 - Utility relief program from Measure D budget, an increase of $50,000  $60,000 - Nexus Study from Measure D budget
 $1,723,055 – Fairgrounds capital improvement and infrastructure projects funded through Development Impact Fee Funds and the Infrastructure fund.  Projects and others listed below:
o $450,000 - N.E. Infrastructure Improvements Project funded with Development Impact fees from Culture/Recreational Fund #177.
o $500,000 Sewer Project funded with Infrastructure Fund #110 o $506,400 Water Leaks Project funded with Infrastructure Fund #110 o $33,000 Forklift funded with Infrastructure Fund #110 o $233,655 One full-time Maintenance Technician and one full-time Administrative Assistant funded with Infrastructure Fund #110

Budget Vulnerabilities
While the budget is balanced, it does not include any special funding for potential revenue declines, such as those resulting from a recession, nor does it address the need for a long-term fairgrounds plan. Additionally, it fails to address various staff-related needs for sufficient space.

Appropriations Limit
State Law requires the city to set an appropriation limit, commonly referred to as the Gann Limit.

The limit is based only on appropriations (formal authorization by the City Council to spend funds) from tax proceeds, as defined by law and statewide reporting guidelines. The appropriation limit amount is increased each year by a formula that uses a combination of percent changes in the Statewide Per Capita Income (PCI), City or County Population, and Nonresidential assessed valuation.

The FY26/27 appropriations limit for the city is $232,802,797. This percentage may be used as an alternative to the change in California's PCI for calculating a taxing agency's annual adjustment of its Appropriations Limit, according to Article XIIIB of the State Constitution, as amended by Proposition 111 in June 1990. In FY 26/27, appropriations were limited to 26.46% of nonresidential new construction.

The FY 26/27 budget appropriations of $18,060,892 are the portion funded from tax proceeds and are subject to the limit. Calistoga's utilization is just 8% of the allowed limit. The amount under the appropriations limit is $214,741,905 or 92%.

Attachment 2 of the staff report includes the resolution and the report for the FY 26/27 adoption of the appropriation limit.

FINANCIAL IMPACT:

An adopted budget provides the financial resources to provide day to day services to the community and adequate funding for specific capital improvement projects.

CEQA STATUS:

The recommended action is not a project and therefore not subject to CEQA review.

ATTACHMENT(S):

Resolution Adopting FY 26-27 Budget with Fee Schedule and Staff Elements 6-03-2026 Final Resolution- GANN Limit FY 26-27 Report
FY 26-27 Budget Book Proposed 06.03.26
FY 26-27 Fee Schedule - 06.03.26
Exhibit A - FY 26-27 Salary Schedule -Final
APPROVAL(S):

Connie Cardenas, Admin. Services Director Approved - May 27 2026 Rachel Stepp, Deputy City Manager Approved - May 27 2026 Mitch Celaya, City Manager Approved - May 27 2026

Yudiana Galvan, City of Calistoga | City Clerk Approved - May 27 2026

RESOLUTION NO. 2026-XXX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CALISTOGA, COUNTY OF NAPA, STATE OF CALIFORNIA, APPROVING THE CITY’S

OPERATING AND CAPITAL IMPROVEMENT BUDGET FOR FISCAL YEAR 2026-27, FEE SCHEDULE, AMENDING THE PERSONNEL AND STAFF

LISTING AND THE SALARY SCHEDULE
WHEREAS, the City Council has reviewed the proposed Operating Budget and Capital Improvement Budget for the period of July 1, 2026, through June 30, 2027, and does hereby find the recommendation to be necessary and in the City’s best interest; and
WHEREAS, the City Manager has reviewed the Fee Schedule as it relates to the city’s costs for providing various activities, products, and services; and WHEREAS, the City Manager has reviewed the staffing needs of the organization to implement the best work directed by the City Council; and WHEREAS, having reviewed the Public Works Department’s scope of services, the City Manager recommends the addition of Maintenance Technician; and
WHEREAS, having reviewed the Fairground Revitalization Department's scope of services, the City Manager recommends the addition of an Administrative Assistant position; and
WHEREAS, having reviewed the Fire Department's scope of services, the City Manager recommends the addition of three full-time Fire Fighter positions; and
WHEREAS, having reviewed the City Managers Department's scope of services, the City Manager recommends the elimination of the Assistant City Manager position; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Calistoga hereby:
1) Approves the budget for the City of Calistoga Operating and Capital Improvement Budget, including the salary schedule for Fiscal Year 2026-27 shown as Exhibit A to this resolution.
2) Approves the Personnel and Staffing listing as shown in the budget book, which incorporates the following amendments:

Allocation
Department Classification
Effective
Date Current Proposed Change
Public Works Maintenance Technician July-1-
2026

7.0 8.0 1.0
Fairgrounds Administrative Assistant July-1-
2026

0.0 1.0 1.0
Fire Fire Fighter July-1-
2026

3.0 6.0 3.0
City Managers
Office
Assistant City Manager July-1-
2026

1.0 0.0 -1.0
The Maintenance Technician, Administrative Assistant, and Firefighter are members of the CPEA and CPFA, respectively.
3) Approves the Fee Schedule for the City of Calistoga for Fiscal Year 2026-27 as ‘FY 26-27 Fee Schedule – 06.03.26 as attached’ 4) Authorizes the City Manager to make any technical corrections in any of the associated documents.

I, Yudiana Galvan, City Clerk of the City of Calistoga, hereby certify that the foregoing Resolution was duly adopted by the City Council of the City of Calistoga at a regular meeting held on the 3rd day of June 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:
______________________________ _______________________
Yudiana Galvan, City Clerk Donald Williams, Mayor

RESOLUTION NO. 2026
-xxx

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CALISTOGA, COUNTY OF

NAPA, STATE OF CALIFORNIA, ADOPTING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2026-27 AND THE APPROPRIATIONS SUBJECT TO LIMIT FOR FISCAL YEAR 2026-27
WHEREAS, the people of California on November 6, 1979, added Article XIII-B to the State Constitution placing various limitations on the appropriations of the State and local governments; and WHEREAS, the State Legislature adopted Chapters 1205 and 1342 of the 1980 Statutes which implemented Article XIII-B; and
WHEREAS, the people of California on June 5, 1990 amended Article XIII-B effective July 1, 1990; and
WHEREAS, the provisions of the amendments have been interpreted by a coalition of statewide organizations, and the organizations have issued through the League of California Cities revised guidelines to recalculate the appropriations limit; and WHEREAS, the Government Code provides the process in which to calculate the appropriations limit and requires cities to adopt a resolution setting the annual appropriation limit (attached to this resolution as Exhibit A); and
WHEREAS, the City has complied with the provisions of Article XIII-B in determining the appropriations limit for Fiscal Year 2026-27; and

NOW, THEREFORE, BE IT RESOLVED THAT THE CITY COUNCIL OF THE CITY OF CALISTOGA DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. The annual adjustment factors used to calculate the FY 2026-27 appropriations limit shall be the change in non-residential assessed valuation percentage 26.46% and January 2025 City population -0.14%.

Section 2. The FY 2026-27 appropriation limit shall be $232,802,797.

Section 3. The FY 2026-27 final appropriations subject to the appropriation limit is $18,060,892.

PASSED, APPROVED AND ADOPTED by the City Council of the City of Calistoga at a regular meeting held on the 3
rd day of June 2026.

I, Yudiana Galvan, City Clerk of the City of Calistoga, hereby certify that the foregoing Resolution was duly adopted by the City Council of the City of Calistoga at a regular meeting held on the 3 rd day of June
2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Resolution No. 20XX-0XX

ATTEST: APPROVED:
____________________________ _____________________________ Yudiana Galvan, City Clerk Donald Williams, Mayor

City of Calistoga Fiscal Year 26-27 Budget
Exhibit A
Appropriations Limit for Fiscal Year 2026-27 Budget
DESCRIPTION: Consideration of a Resolution adopting the Fiscal Year 2026-27 appropriation limit.

RECOMMENDATION: Consider adopting resolution.

BACKGROUND: State law requires the City to set an appropriation limit. The limit is based on appropriations (formal authorization by the City Council to spend funds) only from proceeds of taxes, as defined by the law and statewide reporting guidelines. The appropriations limit amount is increased each year by a formula that uses a combination of percent changes in the Statewide Per Capita Income (PCI), City or County Population and Non-residential assessed valuation.

In November 1979, the people of California added Article XIII-B to the State Constitution, which placed limitations on the appropriations of State and local governments. In June 1990, the people approved Proposition 111, which, among other things, amended the Article XIII-B. The amendment created a new base year of FY 86-87, allowed annual increases based on the City or County population growth and assessed valuation growth of non-residential property, provides for exclusion of capital expenditures over $100,000 and requires an annual independent auditor review of the calculations. Statewide reporting guidelines were developed to define and implement the changes and establish the annual audit requirements.

The City's appropriation limit and the appropriations subject to limit are calculated based on the statewide reporting guidelines and are reviewed by the independent auditor for compliance with the State law and guidelines. The appropriations limit has increased significantly since 1987 by applying the higher of County or City population growth rates and the percentage of non-residential assessed valuation growth. The State Department of Finance provides the PCI and population growth rates. The County Assessor provided the non-residential assessed valuation information.

In reviewing the statewide reporting guidelines and best practices in other Cities, it has become practice in recent years to perform a year end update of the appropriations subject to limit. This is done to determine if there have been any significant changes in appropriations from the initial budget adoption.

Fiscal Year 26-27 Appropriations Limit
The Fiscal Year 26-27 appropriations limit for the city is $232,802,797. This limit increased from the prior year because of the 26.46% increase from the prior year valuation growth primarily due to a FY 25-26 increase in taxable values for the city due to non-residential new construction as a percentage of the total taxable

City of Calistoga Fiscal Year 26-27 Budget
Exhibit A
value increase (as of the FY 25-26 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 26-27 appropriations of $18,060,892 are the portion that is funded from proceeds of taxes and is subject to the limit. This amount is $214,741,905 or 92% 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.

Prior Year Appropriation Limit $ 184,350,132
Prior Year Adjustment Amount -
Updated Prior Year Appropriation Limit $ 184,350,132
Allowed Compounded Percentage Increase from Prior Year (1) Non-Residential Assessed Valuation Growth from FY 25-26 to 26-27 26.460% City Population Growth From January 2025 to 2026 State Dept of Finance -0.140% Compounded Percentage as an Adjustment Factor 26.283%
Annual Adjustment Amount to Appropriation Limit 48,452,664 Current Year Appropriation Limit $ 232,802,797
Current Year Adopted Budget Appropriations From Proceeds of Taxes (2) Proceeds of Taxes From Adopted Budget (3)
19,427,510
Less Allowable Exclusion of Certain Appropriations (3) (1,366,618) Current Year Appropriations Subject to Appropriation Limit 18,060,892 Current Year Appropriations Under the Appropriation Limit (3) $ (214,741,905) Percentage Under the Limit -92%
City of Calistoga
Appropriations Limit Calculation Summary
Fiscal Year 26-27 Adopted Budget
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Appropriations Limit 97,995,278 232,802,797 137,194,151 166,718,370 184,350,132 232,802,797 Subject to Limit 9,580,633 18,060,892 15,547,528 16,982,449 17,572,370 18,060,892 Under Limit 88,414,645 214,741,905 121,646,623 149,735,921 166,777,762 214,741,905 0 50,000,000
100,000,000
150,000,000
200,000,000
250,000,000 Amount
Fiscal Years
City of Calistoga
Appropriations Limit Summary

City of Calistoga

APPROPRIATIONS LIMIT CALCULATION
Fiscal Year 26-27 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
FY 26-27 4.95 26.46 2.32 -0.14 126.28296% 232,802,797
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 Per Capita
Personal
Income [2]
Annual NonResidential
Assessed
Valuation
Growth to Total
Growth [3]
City County

City of Calistoga
Operating and Capital Improvement Budget
Fiscal Year: 2026-27

City of Calistoga Fiscal Year 26-27 Budget
Table of Contents
(To be finalized)

City of Calistoga Fiscal Year 2026-27 Budget
June 03, 2026
Honorable Mayor and Council Members:

We are pleased to present the City of Calistoga’s Fiscal Year 2026-27 Budget. We are proud to deliver a budget that incorporates the City’s commitments to fiscal responsibility, transparency, accountability, effective use of our resources, and high-quality service delivery to the residents, business community, and visitors.

This budget for Fiscal Year 2026-27 includes several significant changes and investments to support City operations, service levels, and long-term organizational stability. Key changes include increased funding for Fairgrounds operations, increased Risk Management costs, and maintaining adequate reserves to help withstand economic and financial challenges.

The budget also reflects the Fire Department's transition from a part-time staffing model to a full-time model, with the addition of three full-time positions, as well as increased Public Works staffing to support the transition of Fairgrounds maintenance operations to the Public Works Department.

The City of Calistoga's (“City”) largest revenue continues to be in transient occupancy tax (TOT) revenues. As a destination community, Calistoga’s primary economic base is driven by visitors staying in local hotels and lodging establishments. The City continues to see strong TOT performance, with hotel occupancy and visitor activity projected to exhibit a steady increase.

This continued economic strength has allowed the City to maintain and enhance service levels while continuing to invest in capital improvement projects throughout the community. These projects are described in the Capital Improvement section of the budget report.

The slight revenue growth in other categories was steady, though relatively insignificant; however, the increase of inflation rates continues affecting the cost of goods and services, increase in labor demands has resulted in an increase in the costs of providing services to the community. The proposed budget includes these adjustments to ensure the current level of service is met with the current resource allocation.

The City of Calistoga continues to set the right policies and framework for a stable and responsible future. The proposed budget for Fiscal Year 2026-27 has been developed to align with the City Council’s adopted goals and priorities and respond to the needs of Calistoga residents and businesses. The budget focuses on public safety, infrastructure and facility improvements, disaster preparedness, fiscally responsible utility management, workforce and missing middle housing opportunities, and Fairgrounds revitalization and revenue generation. The budget also prioritizes maintaining adequate reserves and long-term fiscal sustainability to prepare for potential economic downturns, emergencies, and major disasters.

City of Calistoga Fiscal Year 2026-27 Budget
The General Fund is the City's primary operating fund and is used to cover most day-today activities. Revenue sources include, and are not limited to, transient occupancy tax, property tax, sales tax, vehicle license fees, current fees for services, and licenses and permits. Details of proposed estimates for Fiscal Year 2026-27 can be found in the Fiscal Year 2026-27 budget document.

The proposed budget meets the City Council’s reserve goal of a fund balance equal to fifty percent (50%) of operating expenditures. The operating expenditure for the General Fund in the proposed budget is approximately $22.2 million. The reserve fund balance reported at the beginning of the Fiscal Year 2026-27 General Fund is approximately $11.1 million. In addition, the proposed budget includes approximately $2.9 million in funds toward the Council Priorities. The monies in this fund will be designated towards capital improvement and other investment-related activities.

GENERAL FUND REVENUES
The General Fund revenues and appropriations are illustrated in three categories:
 General Operating Fund: This accounts for the ongoing resources needed to deliver the day-to-day service to the citizens and businesses. The revenues in this category are general revenues, for example: property taxes, sales taxes, transient occupancy taxes, user fees and charges, and miscellaneous revenues.
 Capital Revenues: This accounts for revenues received or designated for the capital improvement projects. The revenues in this category are grants and contributions, 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 projected General Fund Operating Revenues for FY 26/27 are estimated at $22,432,326. The four revenue categories, property taxes, vehicle license fees, sales taxes, and transient occupancy taxes, comprised approximately 82% of the total General Fund revenues of $18.4 million. Each of the major revenue sources is described further below:
 Transient Occupancy Tax (TOT) is projected to be $12.3 million, an increase of approximately $369,094 (3.1%) above the FY 2025-26 budget and remains the City’s largest General Fund revenue source at 55%. This revenue source is driven by hotel room rates and occupancy levels, both of which are expected to remain steady during FY 2026-27.
 Property Tax is projected to be $3.26 million, an increase of approximately $63,000 (2.0%) above the FY 2025-26 estimate and remains the City’s second largest General Fund revenue source. The estimated increase is attributable to growth in assessed property values and improvements related to nonresidential new construction.

City of Calistoga Fiscal Year 2026-27 Budget
 Sales Tax is projected to be $1.57 million, a decrease of approximately ($71,000) from the FY 2025-26 estimate and remains the City’s third largest General Fund revenue source. With the continued shift toward online shopping, allocations from the county sales tax pool are projected to decline during FY 2026-27.
 Property Tax In Lieu of Motor Vehicle License Fees is projected to be $1.23 million, an increase of approximately $119,349, or a 10.8%, increase when compared to the FY 2025-26 actual. VLF remains the City’s fourth largest General Fund revenue source. The estimated increase is primarily attributable to growth in assessed property values within the City of Calistoga. The chart below shows the General Fund revenue sources.

Chart 1
II. Capital Revenues: The capital revenue categories included in the proposed budget are the grants and contributions and transfers in from the voter-approved measures.  Grants and Contributions: The City of Calistoga staff 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 2026-27 includes the following project reimbursements from outside sources totaling $2,650,000:

City of Calistoga Fiscal Year 2026-27 Budget
Table 1
Capital Improvement
Projects
Funding Source Projected
Reimbursement –
Fiscal Year 2026-27
Pavement Maintenance Measure U $1,423,242
Pavement Maintenance Gas Tax $ 242,152
Pavement Maintenance Senate Bill 1 - RMRA $ 684,606
South Oak Bridge Local Transportation Street
Fund (TDA)
$ 300,000
Pool Improvements Cultural/Recreational DIF $ 60,000
Total: $2,710,000
 Transfers In/Other Financing Sources: Voter-approved measures, both Calistoga and the County, the State of California, and the Federal Government 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 U: The City of Calistoga shares a voter-approved measure to fund certain capital infrastructure projects from the revenues it receives.

The City of Calistoga, as part of Napa County, passed a countywide measure to fund local street and road improvements. The City of Calistoga collects funds for Measure U in Fund 124 and transfers them to the General Capital Improvement Fund to fund the Pavement Maintenance projects.

The budget includes a transfer of $1,423,242 from the Measure U funds to finance the Pavement Maintenance Project.
 State Gas Tax Fund and Road Maintenance and Rehabilitation Act (RMRA) Fund: State Gas Tax and the RMRA tax revenues provide funding to local governments, counties, and the State of California for the repair and rehabilitation of roads, bridges, and other public infrastructure.

The City of Calistoga receives these revenues from the State on an ongoing basis and deposits them in its own account for accounting purposes. The budget for the Fiscal Year 2026-27 includes a contribution of $242,152 from the State Gas Tax Fund 121 and $684,606 from the RMRA Fund 122 towards the Pavement Maintenance project in the General Capital Improvement Fund.
 Local Transportation Street Fund: Fund is used to account for revenues received pursuant to an allocation made by the Metropolitan Transportation Committee under the Transportation Development Act (TDA), and the expenditures of such resources are for eligible purposes as defined in the TDA and allocation instructions. The budget for the Fiscal Year 2026-27 includes $300,000 for South Oak Bridge.

City of Calistoga Fiscal Year 2026-27 Budget
III. Council Priorities: The City Council took action to create a funding mechanism to fund some vital infrastructure and human capital needs for the City. This is the City Council’s strategic planning fund and projects in this fund are general type of projects as approved by the City Council. The two major sources of revenue for this fund are the unrestricted surplus from the General Operating Fund above 50% of reserve fund balance and the one-time revenues that the Council can choose to add to this fund. Funding budgeted is in the amount of $1,293,055 to this fund as part of the proposed budget for the Fiscal Year 2026-27:

As the City strategizes for appropriating fiscal resources into the future, the City Council has expressed that deferred maintenance and public infrastructure are continued key priorities. This budget includes continuous spending on capital infrastructure including roads, water infrastructure, and wastewater system repair to replace aged utilities which have reached/surpassed useful life. To do this, the city utilizes realistic and conservative projections for both revenues and expenditures. The Water, Wastewater, Capital Improvement Projects, and Special Funds budgets are also included in this document.

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

I. General Operating Fund: The projected General Fund Operating Expenditures for FY 26/27 are estimated to be $22,176,464. 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 are provided by the City from the “General” revenues.

Examples of these revenue sources include police safety services, fire response and suppression services, 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 described in detail later in this document. Chart 2 illustrates the allocation of the General Fund Resources by functional areas:

City of Calistoga Fiscal Year 2026-27 Budget
Chart 2
II. Capital Expenditures: This accounts for capital improvement expenditures as presented in the proposed budget for the Fiscal Year 2026-27. The capital improvement budget includes the total cost of the project, including initial scoping, design, and construction costs; however, the actual expenditures occur over a multiyear period. The capital expenditures proposed for the Fiscal Year 2026-27 from the General Capital Projects accounts are listed in Table 2 below.

Table 2
General Fund: Capital Improvement Projects
Capital Improvement Projects (CIP) FY 2026-27
Proposed
Budget
Pavement Maintenance $2,350,000
Master Services Agreement $50,000
EV Charging Stations $200,000
South Oak Bridge $500,000
Improvements to Buildings $50,000
Improvements to Pool $77,000
Speed Cushion Program $25,000

Total Capital Improvement Expenditures $3,252,000

City of Calistoga Fiscal Year 2026-27 Budget
III. Council Priorities: The Fiscal Year 2026-27 does not include any appropriations in this fund.

WATER ENTERPRISE FUND
Water Operating Fund
In Fiscal Year 2022-23, the City retained Raftelis Financial Consultants, Inc. to update the City Water and Wastewater utility rate. 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 2026-27 in the Water Operating Fund is approximately $2.7 million before depreciation expense (depreciation is a noncash transaction). The proposed budget has total operating revenues in the Water Operating Fund for the Fiscal Year 2026-27 is $7.6 million, an increase of $1.1 million due to the new fee schedule.

Operating expenditures are anticipated to decrease from the current fiscal year in the Water Treatment category. The proposed operating budget for FY 2026-27 is $4.9 million.

The proposed budget anticipates a small increase when compared to the Fiscal Year 2025-26. The increase in the Water Treatment division is related to the following adjustments:
 Decrease in vehicle and filed equipment purchases in the amount of $100,000.  Slight increases in benefits and salaries for $36k and other expenses such as $50k in materials and supplies and $50k in water purchase.

Water Capital Improvement Fund
The Water Capital Improvement Fund is expected to end the Fiscal Year 2025-26 with a working capital balance of $6 million. The Water Operations Fund will transfer $2,656,188 for Water Capital Projects. The City anticipates a total of $1,396,174 in grant revenues for the water capital improvement projects. The total revenues budgeted for the Water Capital Improvement Fund for the proposed budget for the Fiscal Year 2026-27 is $4.6 million.

Total water capital improvements budgeted for the Fiscal Year 2026-27 is $6 million. Table 3 below illustrates the capital projects programmed in the Water Capital Improvement Fund:

Table 3
Water Capital Improvement Projects Fiscal Year 2026-27
Debt Issues - Principal $294,000
Debt Issues - Interest $137,866
Kimball Intake & Drain Valve $325,000
Auto Meter Read $350,000
Replace Water Mains $1,550,000

City of Calistoga Fiscal Year 2026-27 Budget
Thermal HAA5 $50,000
Pope Street Pump Station Shed $20,000
Relocate Dunaweal Booster $10,000
Kimball Dam Raise $300,000
Water Plant Improvements $130,000
Master Services Agreement $100,000
Conn Creek Water Line $2,183,123
Dwyer Road Pump Station $550,000

Total Capital Improvement Expenditures $5,999,989
 Grants ($5.3 million): The City staff have been successful in obtaining outside funding sources to match local funds for various capital improvement projects.

Table 4
Capital Improvement
Projects
Funding Source Projected FY 25/26
and Future
Reimbursement
Conn Creek Water Line Hazard Mitigation Grant
CALOES
$1,396,174
Kimball Intake and Drain Valve Measure A $ 767,364
Kimball Intake and Drain Valve Hazard Mitigation Grant $1,668,750 Kimball Dam Raise Hazard Mitigation Grant $1,462,057
Relocate Dunaweal Hazard Mitigation Grant $ 10,000

Total: $5,304,345

WASTEWATER ENTERPRISE FUND
Wastewater Operating Fund
As mentioned, the City hired Raftelis Financial Consultants, Inc. to update the City’s Wastewater Utility Rates. The proposed budget has total operating revenues in the Wastewater Operating Fund for the Fiscal Year 2026-27 is $6.6 million, an increase of $600k due to the new fee schedule.

The net operating surplus projected for the Fiscal Year 2026-27 in the Wastewater Operating Fund is approximately $3.2 million before depreciation expense (depreciation is a non-cash transaction).

The operating expenditures total $3.4 million, a decrease by the amount of ($156k) for Fiscal Year 2026-27 when compared to Fiscal Year 2025-26. The decrease is in less purchases of vehicles and field equipment.

City of Calistoga Fiscal Year 2026-27 Budget
Wastewater Capital Improvement Fund
The Wastewater Operations Fund will transfer $3.2 million to the capital improvement fund to cover several capital projects for Fiscal Year 2026-27.

Total wastewater capital improvements budgeted for the Fiscal Year 2026-27 is $2.1 million. Table 5 below illustrates the capital projects programmed:

Table 5
Wastewater Capital Improvement Projects
Fiscal Year
2026-27
Debt Issues - Principal $160,000
Debt Issues - Interest $ 92,838
Sewer Laterals $8,000
WWTP Plant Repairs $1,465,000
SWR Main Reimbursement $75,000
Master Services Agreement $100,000
Lift Station Cellular Communication $50,000
Recycle Irrigation Pump – Golf Course $120,000
Recycle Water Tank, Pipe & Valve Improvements $75,000
Total Capital Improvement Expenditures $2,145,838

FAIRGROUNDS FUND OVERVIEW
Fund #170 which segregates revenues and expenditures for tracking purposes and the need to separate budgeting and accounting entries for specific purposes. The N.E.

Infrastructure Improvement project is funded by Culture/Recreational development impact fees in the amount of $450,000. Approval of $1,273,055 to be transferred from the Infrastructure Fund #110 to the Fairgrounds #170 for projects, purchase of forklift and two new employees.

Table 6
Fairgrounds: Capital Improvement Projects and Other
Capital Improvement Projects (CIP) FY 2026-27
Budget
N.E. Infrastructure Improvements $450,000
Sewer Project $500,000
Water Leaks $506,400
Forklift $33,000
Full Time Admin. and Maintenance personnel $233,655

Total Capital Improvement Expenditures and Other $1,723,055

City of Calistoga Fiscal Year 2026-27 Budget

SPECIAL REVENUE FUNDS OVERVIEW
These 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.

EQUIPMENT REPLACMENT/IT FUND
This fund accounts for all the operating and maintenance costs related to the City’s computer network, workstation system, maintenance, and purchase of vehicles, as well as fixed and maintenance costs related to information technology that benefit all other City funds and programs. The budget for the Equipment Replacement Fund is $1.4 million, an increase of $349k, below are the larger increases for Fiscal Year 2026-27:
 Laserfiche and scanning for $120,000.
 New subscription for Cisco Duo MFA and CrowdStrike Endpoint for $93,000.  Replace network cabling at Police Department $60,000.

FEE SCHEDULE OVERVIEW
An updated fee schedule is part of the annual budget adoption. Additions and changes are listed within the updated fee schedule.

THANKS AND APPRECIATION
The City’s annual budget preparation is a significant collaborative effort and commitment by the finance staff and the Calistoga Executive Team members. Special recognition goes to the Finance Team members for continuing to meet the demands and exceed expectations to produce a well-documented and balanced budget.

I would like to thank the City Council for providing exemplary policy direction and leadership throughout the budget development process. I also want to thank the Calistoga community for providing welcome input during the budget preparation process.

Sincerely,
Mitchell J. Celaya III
City Manager

City of Calistoga Fiscal Year 26-27 Budget
Donald Williams, Mayor
Lisa Gift, Vice Mayor
Irais Lopez-Ortega, Councilmember
Scott Cooper, Councilmember
Kevin Eisenberg, Councilmember
Mitchell Celaya, Interim 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, Finance Specialist
Tania Amarantes, Accounting Technician
City Council
City Executive Team
Finance Staff

City of Calistoga Fiscal Year 2026-27 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 1
st 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

City of Calistoga Fiscal Year 2026-27 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

City of Calistoga Fiscal Year 2026-27 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.

City of Calistoga Fiscal Year 26-27 Budget
CITY COUNCIL FY 26/27 PRIORITIES INCLUDING

STRATEGIC PLANNING INITIATIVES FUND
The Calistoga City Council is mindful of the following values, in no order of ranking, as t hey 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 Infrastru cture Reserve Fund” based on fiscally responsible principles for the following purposes:
a) City facilities
b) Disaster response or major systems failures including wildfires, flooding, earthqua kes, or infrastructure/facility breaks.
c) Road and transportation system repairs, upgrades, and traffic mitigation efforts. d) Fiscally responsible management of the water and wastewater utilities while exploring opportunities to enhance efficiency and minimize rate impacts where feasible.
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 include:
a) Develop the cityowned 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 presentation of a comprehensive Rural Residential rezoning analysis that evaluates appropriate density near existing utilities and services while incorporating agricultural preservation principles and long-term land use compatibility.
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. 3) Fairgrounds
The Calistoga fairgrounds, an open-space venue for public recreation and community cohesion, is an historical and integral component of the life of the city. Calistoga wants to develop its potential as a resource for residents, an attraction for visitors, and a haven in emergencies.
a. Prioritize planning and investment to allow for increased revenue. b. Utilizing the community survey and Fairgrounds committee input, prepare a plan to prioritize other
Fairground infrastructure projects that will allow for additional Fairgrounds reven ue generation to offset General Fund subsidies to the Fairgrounds.

City of Calistoga Fiscal Year 26-27 Budget
4) Small-town Character
The Calistoga City Council wishes to respect and maintain Calistoga’s authentic smalltown 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, unp retentious way of life; sense of belonging, connectedness. b) With any proposal, consider whether it enhances or diminishes smalltown character. c) Encourage accessible government representatives.
d) Support policies and programs that maintain Calistoga as a multi-generational community where children, families, working adults, and older residents can live and thrive.

City of Calistoga
Adopted Proposed
Position FY 25-26 FY 26-27
Accountant 0.00 0.00
Accounting Assistant 0.00 0.00
Accounting Technician 0.00 1.00
Administrative Analyst 0.00 0.00
Administrative Assistant 0.00 1.00
Administrative Secretary 0.00 0.00
Administrative Services Technician 3.00 2.00
Aquatics/Recreation Manager 0.00 0.00
Assistant/Associate Planner 1.00 1.00
Assistant/Associate Engineer 0.00 0.00
Assistant City Manager 1.00 0.00
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 1.00 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 6.00 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 6.00
HR/Finance Specialist 1.00 1.00
Human Resources Manager 1.00 1.00
Maintenance Superintendent 1.00 1.00
Maintenance Technician I/II 7.00 8.00
Maintenance Technician III 0.00 0.00
Management Analyst I/ II 1.00 1.00
Permit Technician 1.00 1.00
Plant Operator I / II 5.00 5.00
Plant Superintendent 1.00 1.00
Police Lieutenant 1.00 0.00
Police Officer 10.00 10.00
Police Sergeant 2.00 3.00
Principal Engineer 1.00 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 0.00 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 75.00 79.00 Personnel and Staffing
Full Time Personnel by Position

City of Calistoga Fiscal Year 26-27 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 2026-27 are projected to increase. The increase is approximately $787,002. The change is due to a combination of increases and decreases in revenues. Property taxes to increase by $76,194 while transient occupancy taxes are projected to increase by $369,094. Vehicle License Fees are projected to increase by $119,349. Increase of $147,000 is projected for Police Service Dispatch, Public Works reimbursement fees and parking fees along with increase of $70,000 in other revenue sources.

City of Calistoga Fiscal Year 26-27 Budget
Revenue and Resource Estimates
General Fund
Summary of General Fund Resources
Table below summarizes and compares the General Fund unaudited for FY 2024-25, projected FY 2025-26 revenues and proposed for FY 2026-27.

FUND:101
Revenue Description
Unaudited
Revenues
FY 24-25
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3201 PROPERTY TAX - SECURED $ 3,045,207 $ 3,106,111 $ 3,168,233 3202 PROPERTY TAX - UNSECURED $ 75,274 $ 76,779 $ 90,851 3203 SALES & USE TAX $ 1,608,147 $ 1,640,310 $ 1,569,445 3204 TRANSIENT OCCUPANCY TAX $ 12,328,449 $ 12,320,000 $ 12,340,000 3205 FRANCHISES $ 509,959 $ 536,000 $ 575,000
3206 DOCUMENT TRANSFER TAX $ 42,750 $ 43,000 $ 44,000
3209 MANUFACTURING TAX $ 11,164 $ 12,000 $ 12,500
3211 BUSINESS LIC. TAX REFUND $ 131,663 $ 132,000 $ 133,000 3211 0001 BUS LIC/ADA FEE $ 3,744 $ 3,850 $ 3,900
3211 0002 BUS LIC/ISSUANCE FEE $ 14,317 $ 14,500 $ 15,000 3212 BUILDING PERMITS $ 447,569 $ 350,000 $ 335,000
3212 0001 STRONG MOTION FEE $ 2,351 $ - $ -
3212 0002 ENERGY FEE $ 16,472 $ 9,000 $ 9,000
3212 0003 ADA FEE $ 7,541 $ 6,000 $ 6,000
3212 0005 BUILDING STANDARDS ADMIN $ 60 $ - $ -
3212 0007 PERMIT BAG REIMB $ 1,711 $ 1,800 $ 1,800
3213 PRIOR YEAR SECURED TAXES $ 35,040 $ 20,000 $ 20,000 3219 OTHER LICENSE & PERMITS $ 36,718 $ 16,000 $ 25,000 3219 1000 ENCROACHMENT PERMITS $ 56,195 $ 57,000 $ 58,000 3220 EXCISE TAX $ 10,125 $ 1,250 $ 500
3221 DELINQUENT PENALTIES & CHARGES $ 18,094 $ 7,000 $ 7,000 3222 PROP 172 PUB SAFETY $ 95,477 $ 85,000 $ 85,000
3226 NAPA COUNTY VEHICLE FINES $ 8,377 $ 7,000 $ 7,000
3227 NAPA MISDEMEANOR FINES $ 6,441 $ 200 $ 200
3228 0001 TOBACCO GRANT $ 69,833 $ 70,000 $ 70,000
3229 PARKING FINES (LOCAL) $ 18,351 $ 19,000 $ 20,000
3230 0003 HUD 13577 $ 215,000 $ - $ -
3232 VEHICLE IN LIEU FEES $ 1,079,598 $ 1,108,632 $ 1,227,981 3236 H/O PROPERTY TAX EXEMPTION $ 7,006 $ 7,500 $ 7,500 3243 REIMB FOR FIRE SERVICES $ 1,038,791 $ 500,000 $ 293,700 3244 REIMB FOR PLANNING SERIVCES $ 40,915 $ 40,000 $ 40,000 3245 REIMB FOR PUBLIC WORKS $ 67,494 $ 40,000 $ 55,000
3245 0001 ELECTRICAL VEHICLE CHARGING ST $ 8,359 $ 8,000 $ 8,000 3246 COMMUNITY EVENTS $ - $ - $ 45,000
3251 INVESTMENT EARNINGS $ 561,486 $ 575,000 $ 585,000
3254 0001 FEMA/STATE DISASTER REIMB $ 91,830 $ - $ -
3256 POLICE SERVICES CHARGES $ 316,171 $ 75,000 $ 106,000 3257 DISPATCH SERVICES CHARGES $ - $ 638,636 $ 738,636
3260 RENTAL INCOME $ (28) $ 700 $ 500
3260 0002 RECREATION FACILITIES $ 19,069 $ 18,000 $ 18,000 3263 PLAN CHECK FEE $ 160,147 $ 75,000 $ 110,000
3279 CENTRAL SERVICES OVERHEAD $ 165,000 $ 165,000 $ 165,000 3282 REIMB FOR MISC CITY SERVICES $ 25,047 $ 10,000 $ 10,000 3283 0001 EDUCATION/RECREATION COURSES $ 4,967 $ 300 $ 300 3284 RECREATION FEES $ 1,828 $ 1,850 $ 1,900
3284 0001 RECREATION PROGRAMS $ 2,701 $ 2,000 $ 2,000
3286 AQUATIC FEES $ 31,650 $ 22,000 $ 27,000
3286 0001 AQUATICS-DAILY ADMISSION $ 9,599 $ 10,000 $ 10,000 3286 0002 AQUATICS-PASSES $ 800 $ 800 $ 800
3286 0003 AQUATICS-SWIM LESSONS $ 9,379 $ 5,000 $ 8,000 3286 0004 AQUATICS-RENTALS/MISC REV $ 2,490 $ 1,500 $ 1,500 3286 0005 AQUATICS-CONCESSION/RETAIL $ 1,038 $ 1,000 $ 1,000 3289 OTHER REVENUE $ 245,835 $ 120,000 $ 130,000
3296 LEASES $ 6,000 $ 104,000 $ 106,080
GRANTS AND CONTRIBUTIONS $ 168,000 $ 300,000
3299 TRANSFERS IN - PROJECTS $ 162,000 $ - $ 2,350,000
3299 TRANSFERS IN - PROJECTS $ 165,759 $ 60,000
3299 TRANSFERS IN - GF $ 125,000 $ 563,366 $ 137,000
3299-1115

TRANSFERS IN WATER & SEWER
LOANS TO GF RESERVE $ 215,938 $ 215,938 $ 215,938
Total Revenue Annually $ 23,216,138 $ 23,176,781 $ 25,358,264

GENERAL FUND
Revenue Summary

City of Calistoga Fiscal Year 26-27 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 55% of all projected General Fund resources FY 2026-27.

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 2026-27 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 2026-27 Budget projects increase in transient occupancy tax for the City of Calistoga. The city is projecting a slight increase in transient occupancy tax which translates to $12,320,000. The table below illustrates the TOT taxes for the current year and prior nine years.

City of Calistoga Fiscal Year 26-27 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 14.5% 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 2026-27. The increase in property tax revenues can be attributable to a combination of factors including the increase in improvements and new construction. The total property taxes included in the Fiscal Year 2026-27 budget are $3,259,084. The table below illustrates the property taxes for the current year and prior nine years.

City of Calistoga Fiscal Year 26-27 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 7% of next year’s overall General Fund resources.

The City works closely with the sales tax consultants, 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 2026-27. Revenues are expected to decrease. The primary reason for the decrease is due to a shift in the sales tax revenue allocation from the Countywide pool. The total sales taxes included in the Fiscal Year 2026-27 budget are $1,569,445. The table below illustrates the property taxes for the current year and prior nine years.

City of Calistoga Fiscal Year 26-27 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 2026-27 revenues are anticipated to increase by $119,349 or 10.8% when compared to the current FY 2025-26. 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 2026-27 budget are $1,227,981. The table below illustrates the property taxes for the current year and prior eight years.

FUND:101
Expense Description
Unaudited
Expenditures
FY 24-25
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4107 Community Promo - 210,721 -
4108 Finance 1,048,249 996,002 1,123,916
4109 Planning Commission 4,480 1,736 15,000
4110 City Council 198,120 113,281 205,977
4111 City Clerk 289,610 317,299 324,456
4113 City Attorney 150,000 150,655 150,000
4114 City Manager 1,176,732 877,510 1,259,871
4115 Planning 745,323 767,108 886,398
4116 Police 3,921,809 4,003,793 4,148,406
4117 Fire Services 4,070,345 3,258,921 3,747,393
4119 Non Departmental 189,735 158,226 251,091
4121 Public Works Admin 550,045 406,608 541,088
4122 Public Works Streets 1,011,633 796,410 965,909
4123 Parks Maintenance 614,594 340,569 613,610
4124 Maintenance Shop 21,919 18,063 -
4125 Building Division 589,832 333,892 611,094
4126 Pool Maintenance 338,724 273,775 323,562
4127 Building Maintenance 750,414 597,587 708,628
4129 Police Dispatch 1,389,389 835,703 1,399,679
4133 Elections - 33,140 77,500
4138 Fire Emergency Services 21,211 12,536 12,000
4152 Recreation Division 924,806 746,907 599,876
4153 Education/Courses Recreation 538
4154 Senior Programs 36,350 28,553 39,150
4155 Community Events 10,000 4,547 55,175
4156 Aquatics 367,687 298,792 358,950
4170 Risk Program 1,453,050 1,046,448 1,086,502
4172 Personnel (Human Resources) 480,974 407,803 559,858 4173 Sharpsteen 31,670 25,480 28,891
4179 Monhoff 67,148 34,650
4174 Library 196,383 176,508 216,000
4176 Economic Development 566,500 549,996 583,495
Other Contracts 23,300 197,219 25,000
Transfers Out 373,903 3,163,492 373,903
Fairgrounds 822,392 648,532 816,939
CIP Projects General Fund - - 142,000
CIP Projects 2,530,029 979,372 2,760,000
Water & WW loans-Fire Engine 215,938 215,938 215,938
Total Expenditures Annually 22,993,658 25,149,797 25,294,402 General Fund
Expense Summary by Departments

City of Calistoga Fiscal Year 26-27 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 Assistant City Manager or Deputy City Manager, as applicable, Department Directors, and other City staff, except the City Attorney.

The City Manager is responsible for implementing decisions made by the City Council and for the overall management of all City departments; provides recommendations to the City Council on the development and formulation of policies, goals, and objectives for 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 under a contract.

City Clerk
The Office of the City Clerk is a service department within the municipal government on which the City Council, all City departments, and the general public rely for information regarding the City's operations and legislative history. 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 comply with all federal, state, and local statutes and regulations and 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. This function includes administering personnel rules and regulations, labor memorandum of understanding agreements, the recruitment process, and other labor-related issues. The Finance Department also provides support for personnel services, labor negotiations, benefits, and other labor-related issues.

General Support Services
City Manager’s Office

City of Calistoga Fiscal Year 26-27 Budget
Risk Management
This is an important activity to reduce hazards and injuries to people, and damage to property in providing City services and implementing projects. The City is a member of the California Intergovernmental Risk Authority (CIRA) for the management and insurance 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 include the annual review of the City’s self-insured retentions, insurance coverage, and programs for training City staff on workplace safety 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 them 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 2025-26
 Enhanced public communication and community engagement efforts through the launch of the City’s new website, expansion of digital public information tools, and increased use of social media and online outreach to improve public access to City information, meetings, programs, and services.  Advanced organizational modernization initiatives through implementation of Tyler Enterprise Resource Planning (ERP) software, including coordination of accounting, payroll, utility billing, employee self-service, and related operational transition efforts.
 Led recruitment and onboarding efforts resulting in the successful filling of 13 vacant positions across multiple departments, including critical operational and leadership roles, improving organizational stability, workforce capacity, and continuity of City services.
 Supported workforce development, organizational development, and succession planning efforts through participation in countywide leadership training cohorts involving employees across multiple departments and organizational levels.
 Strengthened organizational technology infrastructure and operational resiliency through the implementation of Microsoft Teams Calling and the deployment of Starlink internet connectivity at multiple City facilities to improve communication capabilities, network reliability, and continuity of operations.  Coordinated executive-level administrative support for major organizational initiatives, including Fairgrounds transition efforts, utility rate community outreach and public engagement, strategic planning workshops, and City Council goal-setting and budget development processes.

General Support Services
City Manager’s Office

City of Calistoga Fiscal Year 26-27 Budget
 Improved organizational planning and coordination through facilitation of executive team collaboration and cross-departmental project tracking to support City Council priorities and strategic initiatives.  Successfully concluded labor negotiations and finalized agreements with three represented employee groups and two unrepresented employee groups, supporting organizational stability, workforce retention, and continued collaborative labor relations.

MAJOR DEPARTMENTAL GOALS FOR FISCAL YEAR 2026-27

1. Enhance community engagement and public communication efforts through expansion of digital communication platforms, proactive media and social media strategies, community information campaigns, and development of new approaches to sharing City news and information with the public.

2. Advance ADA digital accessibility compliance efforts through remediation of City webpages, digital documents, and online assets to support compliance with federal accessibility requirements and completion of required remediation efforts by July 2028.

3. Expand language access and Spanish-language outreach efforts to improve accessibility of City information, public meetings, community engagement opportunities, and essential services for Calistoga’s Spanish-speaking community.

4. Develop long-term financial planning tools and budgeting strategies through evaluation of a two-year budget cycle, and continued refinement of organizational forecasting and fiscal planning practices.

5. Support workforce recruitment, retention, and organizational development efforts through active recruitment for vacant positions, employee engagement initiatives, professional development opportunities, leadership training participation, and succession planning efforts.

6. Pursue Federal, State, and regional grant funding opportunities to support community priorities and infrastructure investments, including emergency preparedness initiatives, Fairgrounds improvements, sustainability projects, and community facility enhancements.

7. Implement records management and organizational document retention improvements through evaluation and implementation of a records management system, continued records retention cleanup efforts, digitization of records, and reduction of physical storage needs through scanning and document modernization initiatives.

8. Support organizational risk management and operational efficiency efforts through evaluation of operational practices, review of organizational exposure, and identification of cost-saving opportunities while maintaining service levels.

General Support Services
City Manager’s Office

Fund # : 101 Prog #: 4107 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4442 CITY OF NAPA HOUSING $ - $ - $ - $ -
4446 MISC PROMOTIONS $ - $ - $ - $ -
4447 FAIRGROUND INKIND PARADE $ - $ - $ - $ -
4451 UPVALLEY FAMILY CENTER $ - $ - $ - $ -
4453 NORTH BAY ANIMAL SERVICES $ 22,000 $ - $ - $ -
4454 COMMUNITY SERVICE $ - $ - $ - $ -
4463 COMMUNITY ACTION SEN $ - $ - $ - $ -
4479 UPVALLEY FAMILY CENTER $ 100,000 $ - $ - $ -
4487 BOYS AND GIRLS CLUB $ 40,000 $ - $ - $ -
4552 RIANDA HOUSE $ - $ - $ - $ -
4554 FAIR HOUSING $ - $ - $ -
4555 CALISTOGA AFFO $ - $ - $ - $ -
4558 NVTA ANNUAL MEMBERSHIP $ 3,000 $ - $ - $ -
4559 ACTIVE TRANSPORTATION PROGRAM $ - $ - $ - $ -
4560 CELEBRATE NAPA $ - $ - $ - $ -
4565 COM GDR $ - $ - $ - $ -
4567 CAC - JPA CLIMATE $ 14,785 $ - $ - $ -
4568 GREEN COMMITTEE $ - $ - $ - $ -
4569 BRANNAN CENER $ - $ - $ - $ -
4570 LEAVERSHIP NAPA VALLEY $ - $ - $ - $ -
4572 CEA GRANTS $ 991 $ - $ - $ -
4573 COMMUNITY ENRICHMENT $ 29,945 $ - $ - $ -
4410 ADVERTISING $ - $ - $ - $ -
LEADERSIP NAPA VALLEY $ -
Totals $ 210,721 $ - $ - $ -
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

COMMUNITY PROMOTIONS
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4110 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 748 $ 1,000 $ 1,000 $ 2,000
4402 CONTRACT SERVICES $ 11,922 $ 25,000 $ 25,000 $ 25,000 4405 TRAINING/TRAVEL $ 1,869 $ 13,000 $ 13,000 $ 13,000 4410 ADVERTISING $ - $ - $ - $ -
4415 MAILING/COPYING $ - $ - $ - $ -
4430 DUES AND SUBSCRIPTIONS $ 400 $ 10,000 $ 10,000 $ 10,000 4441 RETIREE HEALTH $ 31 $ - $ - $ -
4460 CCC & POOL PROJ $ 158 $ - $ - $ -
4499 CITY COUNCIL CONTIGENCY $ - $ - $ - $ -
4425 LEGAL FEES $ - $ 7,000
4650 TRAININGS AND MEETINGS $ 15,293 $ - $ - $ -
4572 ECONOMIC DIVERSIFICATION GRANTS $ 5,000 $ 5,000 $ 5,000 4573 COMMUNITY ENRICHMENT $ - $ 30,000 $ 30,000 $ 30,000 XXXX LEADERSHIP NAPA VALLEY $ - $ - $ - $ -
$ 30,420 $ 84,000 $ 84,000 $ 92,000
Salaries and Benefits
4303 CITY COUNCIL FICA/MEDICARE $ 2,546 $ 4,865 $ 4,865 $ 4,865 4308 CITY COUNCIL PART TIME WAGES $ 37,800 $ 63,600 $ 63,600 $ 63,600 4311 CITY COUNCIL MEDICAL/DENTAL $ 40,651 $ 42,201 $ 42,201 $ 42,201 4312 CITY COUNCIL WORKER'S COMP $ 1,669 $ 3,184 $ 3,184 $ 3,184 4313 CITY COUNCIL OTHER BENEFITS $ 194 $ 270 $ 270 $ 126 Total Salary and Benefits $ 82,861 $ 114,120 $ 114,120 $ 113,977 TOTAL FY 26-27 BUDGET $ 113,281 $ 198,120 $ 198,120 $ 205,977 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

CITY COUNCIL
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4111 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 1,133 $ 3,900 $ 3,900 $ 3,900 4402 CONTRACT SERVICES $ 78,249 $ 30,000 $ 30,000 $ 30,000 4405 TRAINING/MEETINGS $ 550 $ 6,000 $ 6,000 $ 6,000
4410 ADVERTISING` $ 1,168 $ 1,300 $ 1,300 $ 1,300
4415 MAILING/COPYING $ - $ - $ - $ -
4425 LEGAL FEES
$ - $ - $ - $ 4,000
4430 DUES AND SUBSCRIPTIONS $ 610 $ 400 $ 400 $ 400
4650 TRAININGS AND MEETINGS $ 1,711 $ - $ - $ -
4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 15,420 $ 7,059 $ 15,735 $ 18,134 $ 98,841 $ 48,659 $ 57,335 $ 63,734
Unfunded Liability $ 16,283
Salaries and Benefits
4301 CITY CLERK SALARIES $ 128,617 $ 132,762 $ 132,762 $ 139,416 4308 CITY CLERK PART TIME WAGES $ 1,056 $ 20,000 $ 20,000 $ 20,000 4302 CITY CLERK OVERTIME PAY $ - $ - $ - $ -
4303 CITY CLERK FICA/MEDICARE $ 10,068 $ 10,756 $ 10,756 $ 11,530 4309 CITY CLERK SPECIAL PAY $ 7,294 $ 7,838 $ 7,838 $ 11,308 4310 CITY CLERK PERS $ 24,134 $ 14,951 $ 14,951 $ 11,902 4311 CITY CLERK MEDICAL/DENTAL $ 41,224 $ 43,117 $ 43,117 $ 46,949 4312 CITY CLERK WORKER'S COMP $ 5,727 $ 2,500 $ 2,500 $ 2,500 4313 CITY CLERK OTHER BENEFITS $ 339 $ 351 $ 351 $ 834
Total Salary and Benefits $ 218,458 $ 232,275 $ 232,275 $ 260,722 TOTAL FY 26-27 BUDGET $ 317,299 $ 280,934 $ 289,610 $ 324,456 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

CITY CLERK
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4113 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4425 CITY ATTORNEY FEE $ 150,655 $ 150,000 $ 150,000 $ 150,000 $ 150,655 $ 150,000 $ 150,000 $ 150,000 Totals
Description of Changes by Account & Summary
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

CITY ATTORNEY

Fund # : 101 Prog #: 4114 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 2,906 $ 2,000 $ 2,000 $ 3,000 4402 CONTRACT SERVICES $ 31,633 $ 105,000 $ 105,000 $ 28,000 4403 UTILITIES $ 4,136 $ 4,474 $ 4,474 $ 7,276
4405 TRAINING/TRAVEL $ 13,333 $ 15,000 $ 15,000 $ 13,000 4410 ADVERTISING` $ - $ - $ - $ 15,000
4415 MAILING/COPYING $ - $ 300 $ 300 $ 300
4425 CITY ATTORNEY FEE $ - $ - $ - $ 25,000
4430 DUES AND SUBSCRIPTIONS $ 2,367 $ 1,600 $ 1,600 $ 2,500 4650 TRAINING AND MEETINGS $ 3,755 $ - $ - $ 10,000
4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 41,660 $ 24,994 $ 42,000 $ 48,443 4479 UPVALLEY FAMILY CENTER $ - $ - $ - $ 130,000
4487 OTHER/PENDING AGREEMENTS $ - $ - $ - $ 40,000
$ 99,790 $ 153,368 $ 170,374 $ 322,519
Unfunded Liability $ 77,074
Salaries and Benefits
4301 CITY MANAGER SALARIES $ 510,710 $ 757,184 $ 757,184 $ 615,359 4302 CITY MANAGER OVERTIME PAY $ 448 $ - $ 1,000 $ -
4303 CITY MANAGER FICA/MEDICARE $ 35,365 $ 43,164 $ 43,164 $ 33,910 4309 CITY MANAGER SPECIAL PAY $ 8,856 $ 25,082 $ 25,082 $ 23,824 4310 CITY MANAGER PERS $ 114,233 $ 83,890 $ 83,890 $ 56,536 4311 CITY MANAGER MEDICAL/DENTAL $ 22,840 $ 33,494 $ 33,494 $ 67,088 4312 CITY MANAGER WORKER'S COMP $ 22,574 $ 23,241 $ 23,241 $ 23,241 4313 CITY MANAGER OTHER BENEFITS $ 1,300 $ 2,010 $ 2,010 $ 3,021 4314 CITY MANAGER SHARE SAVINGS $ 6,000 $ 9,600 $ 9,600 $ 4,800 4316 CITY MANAGER EMPLR PD 401(a) $ 55,393 $ 27,693 $ 27,693 $ 32,500 Total Salary and Benefits $ 777,719 $ 1,005,358 $ 1,006,358 $ 937,352 TOTAL FY 26-27 BUDGET $ 877,510 $ 1,158,726 $ 1,176,732 $ 1,259,871 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

CITY MANAGER
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4133 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 75 $ - $ - $ 1,000
4402 CONTRACT SERVICES $ 32,703 $ - $ - $ 75,000
4410 ADVERTISING $ 363 $ - $ - $ 1,000
4415 MAILING/COPYING $ - $ - $ - $ 500
$ 33,140 $ - $ - $ 77,500 Totals
Description of Changes by Account & Summary
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

CITY CLERK- ELECTIONS

Fund # : 101 Prog #: 4170 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL/SUPPLY $ 123 $ - $ - $ -
4402 CONTRACT SERVICES $ - $ - $ - $ -
4411 INSURANCE PREMIUMS $ 1,015,317 $ 1,636,951 $ 1,404,689 $ 1,556,477 4435 CLAIMS PAID $ 16,863 $ 500,000 $ 516,337 $ -
4441 Retiree Health $ 944 $ - $ - $ -
$ 1,033,247 $ 2,136,951 $ 1,921,026 $ 1,556,477
NOTE: AMOUNT ALLOCATED TO ALL CITY DEPARTMENTS FOR FY 26-27 BUDGET W/C $ (469,976) Salaries and Benefits
4301 RISK MGMT SALARIES $ - $ - $ - $ -
4303 RISK MGMT FICA/MEDICARE $ - $ - $ - $ -
4305 RISK MGMT INCENTIVE PAY $ - $ - $ - $ -
4309 RISK MGMT SPECIAL PAY $ - $ - $ - $ -
4310 RISK MGMT WORKER'S COMP $ (467,976) $ (467,976) $ - 4311 RISK MGMT MEDICAL/DENTAL $ - $ - $ - $ -
4312 RISK MGMT WORKER'S COMP $ 13,200 $ - $ - $ -
4313 RISK MGMT OTHER BENEFITS $ - $ - $ - $ -
4316 RISK MGMT EMPLR PD 401(a) $ - $ - $ - $ -
4411 RISK MGMT INSURANCE PREM $ - $ - $ -
4435 RISK MGMT CLAIMS PAID $ - $ - $ -
Total Salary and Benefits $ 13,200 $ (467,976) $ (467,976) $ (469,976) TOTAL FY 26-27 BUDGET $ 1,046,447 $ 1,668,975 $ 1,453,050 $ 1,086,502 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

RISK MGMT DIVISION
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4172 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL/SUPPLIES $ 3,997 $ 1,000 $ 1,000 $ 1,200
4402 CONTRACT SERVICES $ 117,730 $ 160,055 $ 160,055 $ 175,155 4405 TRAINING/TRAVEL $ 8,195 $ 22,500 $ 22,500 $ 18,000 4408 UNIFORM ALLOW $ 74 $ - $ - $ -
4410 ADVERTISING $ 23,787 $ 10,000 $ 10,000 $ 10,000
4415 MAILING/COPYING $ - $ - $ - $ 1,100
4425 CITY ATTORNEY $ - $ - $ - $ 30,000
4441 RETIREE HEALTH BENEFITS $ 40,487 $ 82,607 $ 82,607 $ 87,607 4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 21,458 $ 15,501 $ 22,000 $ 25,109 $ 215,729 $ 291,663 $ 298,162 $ 348,171
Unfunded Liability $ 15,856
Salaries and Benefits
4301 PERSONNEL SVCS SALARIES $ 138,754 $ 135,989 $ 135,989 $ 148,557 4302 PERSONNEL SVCS OVERTIME PAY $ - $ - $ - $ -
4303 PERSONNEL SVCS FICA/MEDICARE $ 10,459 $ 10,495 $ 10,495 $ 11,456 4308 PERSONNEL SVCS PART TIME WAGES $ 96 $ - $ - $ -
4309 PERSONNEL SVCS SPECIAL PAY $ 1,200 $ 1,200 $ 1,200 1,200 4310 PERSONNEL SVCS PERS $ 23,501 $ 15,633 $ 15,633 $ 11,825 4311 PERSONNEL SVCS MEDICAL/DENTAL $ 12,277 $ 12,819 $ 12,819 $ 13,421 4312 PERSONNEL SVCS WORKER'S COMP $ 6,132 $ - $ 6,200 $ 7,000 4313 PERSONNEL SVCS OTHER BENEFITS $ (345) $ 476 $ 476 $ 2,372 Total Salary and Benefits $ 192,074 $ 176,612 $ 182,812 $ 211,687 TOTAL FY 26-27 BUDGET $ 407,803 $ 468,275 $ 480,974 $ 559,858 Totals
Description of Changes by Account & Summary
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

HUMAN RESOURCES DIVISION

City of Calistoga Fiscal Year 26-27 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 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 year-end State Reports required. 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.

City of Calistoga Fiscal Year 26-27 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 2025-26
 Completion of FY 25/26 budget, balanced after a $1.7 million deficit  Bonds for water and wastewater for FY 24/25, annual reporting to EMMA and CIDAC State Treasurer’s Office and State of California by deadlines  Annual compliance reporting for SCO for streets, financial, and compensation reports.
 Water and Wastewater FY 24/25 annual report to State Waterboard with updated system.
 S&P Global audit completed, revised the city outlook to stable from negative and affirmed its A- credit rating.
 Completed implementation of Financials, General Ledger, and Accounts Payable November 2025, Payroll January 2026, Accounts Receivable and Cashiering May 2026, Utility Billing May 2026; in process is Purchasing and Project Accounting
 First budget completed for Measure D, Transient Occupancy Tax (TOT).  American Rescue Plan (ARPA) final reporting December 2025.  Five Year GF forecast updated, and presented
 Started TOT audit, estimated completion September 2026  Maintain the General Fund Reserves at 50% in FY 2025-26 of operating expenses.

City of Calistoga Fiscal Year 26-27 Budget
General Support Services
Finance
MAJOR DEPARTMENTAL GOALS FOR FISCAL YEAR 2026-27
 Implement Business Licenses module and complete Purchasing and Project Accounting in the new Enterprise Resource Planning (ERP) system to modernize city operations and improve financial oversight.  Continue to provide Administrative and Project Management support to other city departments.
 Collaborate the with Public Works for future debt acquisition to finance the Water and Wastewater Capital Improvement Projects.
 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 tracking of reduction City operating costs.
 Adopt a fiscal year budget with conservative assumptions and with the enhancement of reserve funds

Fund # : 101 Prog #: 4108 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 3,535 $ 4,550 $ 4,550 $ 4,550 4402 CONTRACT SERVICES $ 71,718 $ 39,584 $ 39,584 $ 12,700 4403 UTILITIES $ 3,770 $ 4,033 $ 4,033 $ 5,679
4405 TRAINING/TRAVEL $ 10,602 $ 17,700 $ 17,700 $ 27,700 4411 INSURANCE PREM $ - $ - $ - $ -
4415 MAILING/COPYING $ 592 $ 2,500 $ 2,500 $ 2,900
4430 DUES/SUBSCRIPTIONS $ 170 $ 1,250 $ 1,250 $ 2,100
4465 STAFF DEVELOP $ 162 $ - $ - $ -
4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 48,511 $ 25,930 $ 51,000 $ 56,813 $ 139,061 $ 95,547 $ 120,617 $ 112,442
Unfunded Liability $ 64,499
Salaries and Benefits
4301 FINANCE SALARIES $ 526,197 $ 607,496 $ 607,496 $ 645,237 4302 FINANCE OVERTIME PAY $ 1,290 $ - $ - $ -
4303 FINANCE FICA/MEDICARE $ 40,149 $ 43,258 $ 43,258 $ 45,000 4308 FINANCE PART TIME WAGES $ - $ - $ - $ -
4309 FINANCE SPECIAL PAY $ 19,323 $ 20,065 $ 20,065 $ 25,951 4310 FINANCE PERS $ 94,841 $ 90,557 $ 90,557 $ 52,806
4311 FINANCE MEDICAL/DENTAL $ 149,401 $ 153,043 $ 153,043 $ 163,328 4312 FINANCE WORKER'S COMP $ 23,295 $ 11,200 $ 11,200 $ 11,200 4313 FINANCE OTHER BENEFITS $ 1,621 $ 2,013 $ 2,013 $ 3,455 4314 FINANCE SHARE SAVINGS $ - $ - $ - $ -
Total Salary and Benefits $ 856,117 $ 927,632 $ 927,632 $ 1,011,474 TOTAL FY 26-27 BUDGET $ 995,179 $ 1,023,179 $ 1,048,249 $ 1,123,916 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

FINANCE DEPARTMENT
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4119 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 3,660 $ 4,365 $ 4,365 $ 4,365 4402 CONTRACT SERVICES $ 54,621 $ 48,035 $ 48,035 $ 52,920 4403 UTILITIES $ 1,100 $ - $ - $ 8,476
4405 TRAINING/TRAVEL $ 328 $ - $ - $ -
4414 AUDIT FEES $ 54,328 $ 75,600 $ 75,600 $ 80,600
4415 MAILING/COPYING $ 2,831 $ 2,400 $ 2,400 $ 2,400
4430 DUES AND SUBSCRIPTIONS $ 3,112 $ 23,035 $ 23,035 $ 22,000 4431 FEES $ 30,672 $ 29,300 $ 29,300 $ 32,000
4441 RETIREE HEALTH $ 906 $ - $ - $ -
4466 CELEBRATIONS $ 6,699 $ - $ 7,000 $ 7,000
4310 PERS - Unfunded Liability $ - $ - $ - $ 41,330
4312 WORKERS COMPENSATION INS. $ - $ 60,421 $ - $ -
4311 MEDICAL/DENTAL $ (30) $ - $ - $ -
$ 158,227 $ 243,156 $ 189,735 $ 251,091
Description of Changes by Account & Summary
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

NON DEPARTMENTAL
Totals

City of Calistoga Fiscal Year 26-27 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. This mission is achieved while embracing the values of professionalism, integrity, community, and compassion. CFD envisions itself as being the model agency for public safety and emergency response through training, education, and customer service.

We accomplish our mission by providing services in two ways:

Proactively
• Public Education
• Building Inspections
• Weed Abatement
• Plan Checking
• Pre-Incident Planning
• Burn Permits
• Insurance Rating Requests
• Firefighter Training and
Preparedness
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, Mutual Aid, and Strike
Teams)
Staffing
For Fiscal Year 2026-27, the Fire Department will increase its full-time staffing to 13 fulltime employees through the addition of 3 full-time Firefighter/EMTs. This staffing enhancement will bring the full-time roster to: Fire Chief, 3 Fire Captains, 3 Fire Engineers, and 6 full-time Firefighter/EMTs. Part-time staffing will be reduced to 3 parttime Firefighter/EMTs. This staffing model reflects the outcome of the staffing evaluation completed during FY 2025-26 and is designed to reduce reliance on overtime while enhancing the level of service to the community.

Daily shift staffing will consist of 1 Fire Captain, 1 Fire Engineer, and 2 full-time Firefighter/EMTs, maintaining a minimum of 4 personnel on duty at all times. Full-time personnel are assigned to three shifts (A, B, C) on a 48-hour rotation (AA, BB, CC). The Fire Chief maintains a 40+ hour workweek and remains on call for all emergencies.

Fire Department
Fire Services Page 77 of 487
City of Calistoga Fiscal Year 26-27 Budget
Operations
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 command vehicle used by the Fire Chief.

The Department’s response times remain outstanding, averaging just over 3 minutes for all emergency calls within the city limits. These response times are achieved by having 2 fire engines staffed 24 hours per day, resulting in the ability to respond to multiple incidents at the same time.

Incident Activity
The Fire Department responded to 1,236 incidents during the 2025 calendar year. With respect to all incidents, approximately 61% were rescues and emergency medical services, 19% were service calls, 9% were good intent calls, 6% were false alarms, and 3% involved hazardous conditions. The Department recorded zero civilian injuries and zero civilian casualties during this reporting period, reflecting the effectiveness of rapid response and skilled personnel. Approximately 29% of incidents occurred outside the city limits in contracted response areas of Napa County and Sonoma County. The two segments of our community which continue to have the greatest impact on fire department service demand are senior citizens and the tourism industry.

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

FY 2026-27 Budget Highlights
Personnel & Overtime
The FY 2026-27 budget reflects a significant investment in full-time staffing through the addition of 3 full-time Firefighter/EMTs, bringing total full-time employees to 13. Parttime staffing will be reduced from 12 positions to 3 positions. As a result of the expanded full-time staffing model, the FY 2026-27 budget forecasts a reduction in overtime expenditures of over $200,000 compared to FY 2025-26. This reduction reflects the Department’s commitment to responsible fiscal management while strengthening the long-term stability of the workforce.

Equipment & Furnishings
The FY 2026-27 budget includes funding for the following capital and equipment replacements:
• Fire Station Furnishings – Replacement of worn and end-of-life furnishings within the Fire Station to maintain a safe, functional, and professional working environment for personnel.

City of Calistoga Fiscal Year 26-27 Budget
• Apparatus Tablets – Replacement of outdated tablets installed in the fire engines and the Fire Chief’s vehicle. Updated tablets will improve pre-incident planning access, navigation, and real-time incident data for responding personnel.

Major Department Tasks Completed – Fiscal Year 2025-26
• Purchased and placed in service 2 new Lucas Devices for mechanical CPR compressions
• New Rescue 42 vehicle stabilization struts purchased and placed in service • Purchased new structural PPE to replace expired inventory and to reduce personnel exposure to carcinogens with PFAS free turnouts (CIRA grant funded) • Purchased new portable and mobile radios to replace outdated equipment, improving communications and safety during incidents (CIRA grant funded) • Completed Mt. Washington hazardous vegetation mitigation abatement • Achieved 100% compliance with hazardous vegetation mitigation without forced abatements
• 4,135 hours of training completed by personnel in various topics • Completed Helicopter Rescue Technician (HRT) training/certification for all line staff • Updated the Napa County Regional Emergency Operations Plan • Hosted another successful Annual Open House with an estimated 300 attendees • Updated departmental policy manual
• Provided senior fire-safety presentations at senior living facilities • Provided Hands-Only CPR classes to the public
• Placed 2 new community AED’s at the fairgrounds
Major Departmental Goals – Fiscal Year 2026-27
Staffing
• Recruit, hire, and onboard 3 new full-time Firefighter/EMTs to reach a 13-member full-time roster
• Transition part-time staffing to a reduced complement of 3 part-time Firefighter/EMTs
Community Risk Reduction
• Provide hazardous fuels mitigation on Mt. Washington
• Implement the Fire Aside software for inspection and enforcement of new defensible space requirements
• Finalize 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
• Work with American Red Cross to install smoke detectors in homes, focusing on elderly and lower income households
• Continue fire prevention programs for children and adults

City of Calistoga Fiscal Year 26-27 Budget
• 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 • Maintain certification as a Heart Safe Community for the City of Calistoga Training
• 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

Fund # : 101 Prog #: 4117 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL/SUPPLIES $ 17,460 $ 24,050 $ 16,950 $ 25,000 4402 CONTRACT SERVICES $ 91,246 $ 152,315 $ 142,788 $ 151,675 4403 UTILITIES $ 42,752 $ 40,330 $ 42,000 $ 34,862
4404 REPAIRS & MAINTENANCE $ 44,015 $ 57,400 $ 55,950 $ 44,600 4405 TRAINING/TRAVEL $ 2,339 $ 13,500 $ 10,000 $ 15,000 4407 PROFESSIONAL SERVICES $ 6,146 $ 6,000 $ 5,000 $ -
4408 UNIFORM ALLOWANCE $ 11,681 $ 27,500 $ 27,500 $ 26,500 4410 ADVERTISING $ 151 $ - $ - $ -
4415 MAILING AND COPYING $ 161 $ 400 $ 400 $ 400
4417 FUEL AND OIL $ 13,655 $ 18,000 $ 17,000 $ 18,000
4420 TREATMENT $ 13,756 $ 10,000 $ 11,200 $ 12,700
4425 ATTORNEY FEES $ 21,000 $ 21,000 $ 1,000
4430 DUES AND SUBSCRIPTIONS $ 800 $ 2,450 $ 800 $ 1,050 4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 165,590 $ 83,049 $ 169,000 $ 194,026 4822 EQUIPMENT $ 14,407 $ 14,960 $ 113,035 $ 12,480
$ 424,160 $ 470,954 $ 632,623 $ 537,293
Unfunded Liability $ 200,100
Salaries and Benefits
4301 FIRE SERVICES SALARIES $ 1,193,763 $ 1,365,191 $ 1,365,191 $ 1,743,030 4302 FIRE SERVICES OVERTIME PAY $ 811,744 $ 387,949 $ 801,691 $ 185,000 4303 FIRE SERVICES FICA/MEDICARE $ 146,614 $ 118,604 $ 118,604 $ 142,612 4308 FIRE SERVICES PART TIME WAGES $ 144,896 $ 233,237 $ 233,237 $ 174,883 4309 FIRE SERVICES SPECIAL PAY $ 15,027 $ 18,857 $ 18,857 $ 29,487 4310 FIRE SERVICES PERS $ 168,345 $ 487,819 $ 487,819 $ 244,566 4311 FIRE SERVICES MEDICAL/DENTAL $ 196,055 $ 236,685 $ 236,685 $ 321,279 4312 FIRE SERVICES WORKER'S COMP $ 94,968 $ 81,837 $ 81,837 81,837 4313 FIRE SERVICES OTHER BENEFITS $ 3,735 $ 4,280 $ 4,280 $ 9,816 4314 FIRE SERVICES SHARE SAVINGS $ 8,800 $ 9,600 $ 9,600 $ 4,800 4316 FIRE SERVICES EMPLR PD 401(a) $ 50,814 $ 79,921 $ 79,921 $ 72,689 Total Salary and Benefits $ 2,834,761 $ 3,023,980 $ 3,437,722 $ 3,210,100 TOTAL FY 26-27 BUDGET $ 3,258,921 $ 3,494,934 $ 4,070,345 $ 3,747,393 Description of Changes by Account & Summary
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

FIRE SERVICES
Totals

Fund # : 101 Prog #: 4138 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 1,942 $ 1,500 $ 1,942 $ 1,500 4402 CONTRACT SERVICES $ 10,593 $ 5,200 $ 14,411 $ 5,200 4405 TRAINING/TRAVEL $ - $ 5,000 $ 4,558 $ 5,000
4415 MAILING AND COPYING $ - $ 300 $ 300 $ 300
$ 12,536 $ 12,000 $ 21,211 $ 12,000 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

EMERGENCY SERVICES
Description of Changes by Account & Summary

City of Calistoga Fiscal Year 26-27 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:
- Courage: Having the fortitude to confront illegal behavior and put themselves between danger and the community they are sworn to protect.
-Integrity: Always doing the right thing for the right reasons. -Community: We do not exist as a law enforcement agency if not for the community we serve.

Ultimately, we answer to the people of Calistoga and we will not take their trust and support for granted.

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, 3 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 one vacancy. 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 were not awarded a grant for FY 2025/26 and the funding for this position will run out July 1st, 2026, we are in negotiations with the Calistoga School District on how to fund this position in the future.

Additionally, we have applied for the grant again and could potentially see funding as soon as November of 2026.

In 2025, CPD responded to 3,941 Calls for Service of the 18,778 incidents generated and had an average response time of approximately 2.6 minutes to Priority 1 calls. CPD self-initiated 14,837 incidents which included 12,052 Business/Patrol checks and 1,434 traffic stops. Of the 586 police reports taken, 189 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

City of Calistoga Fiscal Year 26-27 Budget
continued to manage the Animal Control & Shelter Services and entered into a new contract with We Care Animal Services of St. Helena in 2026. 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 table.

The Police Department receives additional funding from 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.

State of California Department of Justice, Office of Traffic Safety, Selective Traffic Enforcement Program (STEP) Grant for $60,000 for DUI related enforcement activities.

State of California Cannabis Tax Fund Grant Program for $132,868 to purchase equipment and the related costs for personnel deployment for DUI checkpoints and saturation patrols.

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.

City of St Helena the Calistoga Police Department provides dispatch services for the St. Helena Police Department for an annual cost of approximately $716,371.

Police Dispatch
The Police Dispatch provides dispatch services and all records bureau functions for the Calistoga Police Department. Additionally, it provides Dispatch Services for the St. Helena Police Department. Budgeted staffing consists of 1 Communications Manager, 6 full-time dispatchers.

Dispatch services are extensive and include dispatching officers, answering 9-1-1 and business phone lines, monitoring all local agencies radio traffic, and access state, federal, and local databases for officers in the course of their investigations. Dispatchers also handle all front counter contacts, monitor alarms and security cameras in addition to providing records services.

The Records Bureau services consist of maintaining files of police reports, citations, and other correspondence. The Records Bureau is the responsibility of the Communication Manager and

City of Calistoga Fiscal Year 26-27 Budget
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 2025-26
✓ The purchase and implementation of the Viper 911 PSAP operating system. ✓ Implemented a training platform for sergeants to give daily briefings. ✓ Began providing dispatch services to the City of St. Helena Police Department on July 1, 2025.
✓ Awarded the State of California Cannabis Tax Fund Grant Program for $46,876 ✓ The Bike Patrol Team got their bikes, got trained and went operational. ✓ Awarded State of California Department of Justice, Office of Traffic Safety, Selective Traffic Enforcement Program (STEP) Grant for $16,657
✓ Began sending officers to a Critical Incident Team (CIT) training and will do so annually until all officers are trained.
✓ Purchased and trained staff in the use of Less-Lethal Shotguns ✓ Reorganization that created a third sergeant position ✓ Increased our dispatching staffing by two so that we could fully implement the contract for dispatch services for the St. Helena Police Department. As of May 2026, we are fully staffed.
✓ Aging Patrol rifles were replaced and inventory increased so that every sworn officer could be issued a rifle.
✓ A mobile fingerprint reader was purchased and deployed. ✓ Purchasing of new gym equipment through the State of California’s Wellness Grant. ✓ Purchase and implementation of a DUI checkpoint trailer with grant funding. ✓ Used grant funding to build a cement pad with overhead shelter and shooting benches for the outdoor range.

MAJOR DEPARTMENTAL GOALS FOR FISCAL YEAR 2026-27
➢ 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. ➢ Implement a Virtual Reality (VR) training program for use of force and field contact training.
➢ Continue to develop more “in-house” trainers to develop staff and reduce training costs. ➢ Implement a “Special Enforcement Vehicle” (SEV), a vehicle with more subdued markings and hidden emergency lights, for traffic enforcement and special details. ➢ Work with the Calistoga School District to find a funding source to continue the School Resource Officer program.

Fund # : 101 Prog #: 4116 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 POLICE OPERATIONS - MATERIAL / SUPPLY $ 31,249 $ 20,000 $ 20,000 $ 21,000 4402 POLICE OPERATIONS - CONTRACT $ 251,457 $ 127,000 $ 127,000 $ 126,000 4403 UTILITIES $ 45,409 $ 42,510 $ 42,510 $ 42,250
4404 REPAIRS & MAINTENANCE $ 14,884 $ 9,000 $ 9,000 $ 10,000 4405 TRAINING & TRAVEL $ 20,930 $ 15,000 $ 15,000 $ 16,000 4406 AUTO ALLOWANCE $ 12 $ - $ - $ -
4407 PROF SERVICES $ 10 $ - $ - $ -
4408 UNIFORM ALLOWANCE $ 12,505 $ 10,000 $ 10,000 $ 10,000 4409 TRAINING & SEMINARS: POST $ 11,654 $ 10,000 $ 10,000 $ 11,000 4411 INSURANCE PREM $ 21,431 $ - $ - $ -
4415 MAILING AND COPYING $ 212 $ 1,000 $ 1,000 $ 1,000
4417 FUEL AND OIL $ 25,847 $ 30,000 $ 30,000 $ 30,000
4429 TELEPHONE $ - $ - $ - $ -
4430 DUES AND SUBSCRIPTIONS $ 715 $ 1,000 $ 1,000 $ 1,200 4431 FEES - BOOKING $ 1,673 $ 2,500 $ 2,500 $ 2,500
4432 LEASE PMTS $ 308 $ - $ - $ -
4440 LAB TESTING $ 940 $ - $ - $ -
4450 LEGAL AIDE $ - $ - $ - $ -
4453 PETALUMA ANM S $ - $ 24,000 $ 24,000 $ 24,000
4650 TRAINING & MEETINGS: ADMIN $ - $ - $ - $ -
4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 191,350 $ 100,408 $ 195,000 $ 224,208 4650 D H TRAINING $ - $ 6,000 $ 6,000 $ 6,000
4821 MISC FIELD EQUIPMENT $ - $ - $ 1,818 $ 1,500
$ 630,586 $ 398,418 $ 494,828 $ 526,658
Unfunded Liability $ 284,877

SALARIES AND BENEFITS
4301 POLICE SERVICES SALARIES $ 1,792,902 $ 1,783,465 $ 1,783,465 $ 1,908,546 4302 POLICE SERVICES OVERTIME PAY $ 376,980 $ 360,000 $ 360,000 $ 360,000 4303 POLICE SERVICES FICA/MEDICARE $ 148,326 $ 140,742 $ 140,742 $ 152,649 4308 POLICE SERVICES PART TIME WAGES $ 30,649 $ 62,000 $ 62,000 $ 62,000 4309 POLICE SERVICES SPECIAL PAY $ 138,202 $ 128,643 $ 128,643 $ 145,767 4310 POLICE SERVICES PERS $ 473,025 $ 480,944 $ 480,944 $ 248,057 4311 POLICE SERVICES MEDICAL/DENTAL $ 224,268 $ 252,381 $ 252,381 $ 238,894 4312 POLICE SERVICES WORKER'S COMP $ 97,182 $ 110,604 $ 110,604 $ 110,604 4313 POLICE SERVICES OTHER BENEFITS $ 5,696 $ 6,332 $ 6,332 $ 9,911 4314 POLICE SERVICES SHARE SAVINGS $ 13,000 $ 19,200 $ 19,200 $ 19,200 4316 POLICE SERVICES EMPLR PD 401(a) $ 72,978 $ 82,670 $ 82,670 $ 81,245 Total Salary and Benefits $ 3,373,207 $ 3,426,981 $ 3,426,981 $ 3,621,748 TOTAL FY 26-27 BUDGET $ 4,003,793 $ 3,825,399 $ 3,921,809 $ 4,148,406 Description of Changes by Account & Summary
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet
POLICE
Totals

Fund # : 101 Prog #: 4129 Prog Desc:

General Unaudited Amended Proposed Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 DISPATCH OPERATIONS - MATERIAL SUPPLY $ 7,178 $ 5,000 $ 5,000 $ 5,000 4404 REPAIRS & MAINTENANCE $ 1,554 $ 5,000 $ 5,000 $ 5,500 4405 TRAINING/TRAVEL $ 3,954 $ 8,000 $ 8,000 $ 8,000
4408 UNIFORM ALLOWANCE $ 2,048 $ 4,000 $ 4,000 $ 4,000
4409 TRAINING & SEMINARS: POST $ - $ 5,000 $ 5,000 $ 5,000 4415 MAILING AND COPYING $ 405 $ 1,000 $ 1,000 $ 1,000
4430 DUES AND SUBSCRIPTIONS $ 100 $ 500 $ 500 $ 500
4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 39,555 $ 26,795 $ 40,000 $ 46,414 $ 54,793 $ 55,295 $ 68,500 $ 75,414
Unfunded Liability $ 67,877

SALARIES AND BENEFITS
4301 DISPATCH SALARIES $ 383,687 $ 716,387 $ 716,387 $ 711,677 4302 DISPATCH OVERTIME PAY $ 47,049 $ 57,000 $ 57,000 $ 57,000 4303 DISPATCH FICA/MEDICARE $ 37,254 $ 56,685 $ 56,685 $ 57,944 4308 DISPATCH PART TIME WAGES $ 48,282 $ 70,000 $ 70,000 $ 70,000 4309 DISPATCH SPECIAL PAY $ 24,913 $ 24,595 $ 24,595 $ 45,759 4310 DISPATCH PERS $ 100,606 $ 148,396 $ 148,396 $ 74,025 4311 DISPATCH MEDICAL/DENTAL $ 116,549 $ 223,124 $ 223,124 $ 213,373 4312 DISPATCH WORKER'S COMP $ 21,155 $ 22,200 $ 22,200 $ 22,200 4313 DISPATCH OTHER BENEFITS $ 1,414 $ 2,502 $ 2,502 $ 4,410 4314 DISPATCH SHARE SAVINGS $ - $ - $ - $ -
Total Salary and Benefits $ 780,910 $ 1,320,889 $ 1,320,889 $ 1,324,265 TOTAL FY 26-27 BUDGET $ 835,703 $ 1,376,184 $ 1,389,389 $ 1,399,679 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

POLICE DISPATCH
Description of Changes by Account & Summary

City of Calistoga Fiscal Year 26-27 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 the City of Napa’s 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

City of Calistoga Fiscal Year 26-27 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 2025-26 - The department has recruited & hired an in-house building official who is focused on managing the building permit, inspection and occupancy process for all development projects.
- The department has recruited & hired an in-house senior planner who is focused on housing projects, housing policy and housing element action item implementation. - The department has promoted an existing permit tech to assist the department with internal process improvements designed to create efficiencies for staff, applicants and the public.
- Processed and issued building permits for the Veranda resort project. - Updated ADU ordinance for consistency with State law and the municipal code.

MAJOR DEPARTMENTAL GOALS FOR FISCAL YEAR 2026-27
- Continue to implement annual Housing Element action items. Tasks include workshops and outreach event, city-initiated policy adoption, ordinance amendments, mid-housing cycle assessments, and more.
- Initiate and complete an update of the Inclusionary Housing Ordinance and associated in-lieu fees, by conducting a nexus study.
- Initiate Missing Middle Housing General Plan, Zoning Map, and Municipal Code text amendments through community outreach and workshops, inventory and assessments, and stakeholder consultation.
- 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

Fund # : 101 Prog #: 4109 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ - $ 2,000 $ 1,230 $ 2,000
4402 CONTRACT SERVICES $ 825 $ - $ 450 $ -
4405 TRAINING/TRAVEL $ 161 $ - $ 500 $ 6,000
4410 ADVERTISING $ - $ 1,000 $ 800 $ 1,000
4443 COMMISSION STIPENDS $ 750 $ 6,000 $ 1,500 $ 6,000
4403 PLANNING COMMSN UTILITIES $ - $ - $ - $ -
$ 1,736 $ 9,000 $ 4,480 $ 15,000 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

PLANNING COMMISSION
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4115 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 1,801 $ 2,500 $ 2,500 $ 4,000 4402 CONTRACT SERVICES $ 102,624 $ 230,000 $ 230,000 $ 260,000 4403 UTILITIES $ 3,770 $ 4,033 $ 4,033 $ 3,900
4404 REPAIRS & MAINT $ 1,008 $ - $ - $ -
4405 TRAINING/TRAVEL $ 5,980 $ 10,000 $ 10,000 $ 12,000 4410 ADVERTISING $ 2,012 $ 5,000 $ 5,000 $ 7,000
4415 MAILING AND COPYING $ 892 $ 850 $ 850 $ 1,500
4420 HEALTH $ 70 $ - $ - $ -
4425 LEGAL FEES $ - $ - $ - $ 15,000
4430 DUES AND SUBSCRIPTIONS $ 215 $ 1,000 $ 1,000 $ 1,000 4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 36,875 $ 24,994 $ 24,994 $ 43,244 4567 JPA CLIMATE $ - $ 55,187 $ 55,187 $ 36,164
4822 EQUIPMENT $ 2,178 $ 4,500 $ 4,500 $ 4,500
$ 157,424 $ 338,064 $ 338,064 $ 388,308
Unfunded Liability $ 49,213
Salaries and Benefits
4301 PLANNING SALARIES $ 395,197 $ 272,787 $ 272,787 $ 305,937 4302 PLANNING OVERTIME PAY $ 3,206 $ - $ - $ -
4303 PLANNING FICA/MEDICARE $ 30,268 $ 19,687 $ 19,687 $ 22,510 4305 PLANNING INCENTIVE PAY $ - $ - $ - $ -
4309 PLANNING SPECIAL PAY $ 6,600 $ 2,160 $ 2,160 $ 10,208 4310 PLANNING PERS $ 72,943 $ 35,998 $ 35,998 $ 24,747
4311 PLANNING MEDICAL/DENTAL $ 82,552 $ 61,075 $ 61,075 $ 68,901 4312 PLANNING WORKER'S COMP $ 17,595 $ 14,750 $ 14,750 $ 14,750 4313 PLANNING OTHER BENEFITS $ 1,323 $ 802 $ 802 $ 1,825 Total Salary and Benefits $ 609,684 $ 407,259 $ 407,259 $ 498,090 TOTAL FY 26-27 BUDGET $ 767,108 $ 745,323 $ 745,323 $ 886,398 Description of Changes by Account & Summary
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

PLANNING
Totals

Fund # : 101 Prog #: 4125 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL/SUPPLIES $ 4,783 $ 2,500 $ 2,000 $ 3,500
4402 CONTRACT SERVICES $ 195,263 $ 84,000 $ 84,000 $ 120,000 4403 UTILITIES $ - $ - $ - $ -
4404 REPAIRS & MAINTENANCE $ 78 $ 1,500 $ 1,500 $ 2,500 4405 TRAINING/TRAVEL $ 2,484 $ 7,000 $ 7,000 $ 9,000
4409 POST TRAVEL $ - $ 1,000 $ 1,000 $ -
4417 FUEL AND OIL $ - $ 1,000 $ 1,000 $ 2,500
4425 LEGAL FEES $ - $ - $ - $ 5,000
4430 DUES AND SUBSCRIPTIONS $ 430 $ 2,500 $ 2,500 $ 3,500 4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 20,576 $ 10,660 $ 21,000 $ 19,403

$ 223,614 $ 110,160 $ 120,000 $ 165,403
Unfunded Liability $ 8,943
Salaries and Benefits
4301 BUILDING DEPT. SALARIES $ 71,427 $ 331,763 $ 331,763 $ 324,026 4302 BUILDING DEPT. OVERTIME PAY $ - $ - $ - $ -
4303 BUILDING DEPT. FICA/MEDICARE $ 5,339 $ 24,382 $ 24,382 $ 23,370 4305 BUILDING DEPT. INCENTIVE PAY $ - $ - $ - $ -
4309 BUILDING DEPT. SPECIAL PAY $ 300 $ 4,560 $ 4,560 $ 3,360 4310 BUILDING DEPT. PERS $ 13,255 $ 42,087 $ 42,087 $ 25,793 4311 BUILDING DEPT. MEDICAL/DENTAL $ 16,581 $ 62,997 $ 62,997 $ 55,127 4312 BUILDING DEPT. WORKER'S COMP $ 3,154 $ - $ 3,200 $ 4,000 4313 BUILDING DEPT. OTHER BENEFITS $ 221 $ 843 $ 843 $ 1,073 4314 BUILDING DEPT. SHARE SAVINGS $ - $ - $ - $ -
TOTAL FY 26-27 BUDGET $ 110,278 $ 466,632 $ 469,832 $ 445,691 TOTAL FY 26-27 BUDGET $ 333,892 $ 576,792 $ 589,832 $ 611,094 Totals
Description of Changes by Account & Summary
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

BUILDING

Fund # : 101 Prog #: 4176 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4402 CONTRACT SERRVICES $ 549,996 $ 566,500 $ 566,500 $ 583,495 $ 549,996 $ 566,500 $ 566,500 $ 583,495
(Subtotal each Detail Account)
Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

ECONOMIC DEVELOPMENT PLAN
Description of Changes by Account & Summary

Fund # : 128 Prog #: 4180 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
3204 REVENUES $ 1,036,302 $ 1,031,000 $ 1,031,000 $ 1,035,000 $ 1,036,302 $ 1,031,000 $ 1,031,000 $ 1,035,000
4402 CONTRACT SERVICES $ 66,954 $ 155,000 $ 217,167 $ 155,000 4442 NAPA HOUSING AUTHORITY $ 58,800 $ 60,000 $ 60,000 $ 60,000 4554 FAIR HOUSING $ - $ 12,000 $ 12,000 $ 12,000
1405 Cedar St. $ 400,000 $ - $ 400,000 $ -
Lincoln Apartments $ 1,986,110 $ - $ 58,442 $ -
4670-4402 HOUSING ELEMENT $ 45,000 $ 60,000 $ 143,000 $ 60,000 UTILITY RELEIF PROGRAM -UPVALLEY FAMILY $ - $ 100,000 $ 100,000 $ 150,000 $ 2,556,864 $ 387,000 $ 990,609 $ 437,000
Unfunded Liabilty
Salaries and Benefits
4301 MEASURE D SALARIES $ 170,380 $ 115,000 $ 158,541
4302 MEASURE D OVERTIME PAY $ -
4303 MEASURE D FICA/MEDICARE $ 12,443 $ 9,332 $ 11,434
4305 MEASURE D INCENTIVE PAY $ -
4309 MEASURE D SPECIAL PAY $ 1,080 $ 810 $ 1,872
4310 MEASURE D PERS $ 13,409 $ 10,057 $ 12,620
4311 MEASURE D MEDICAL/DENTAL $ 34,123 $ 25,592 $ 34,336 4312 MEASURE D WORKER'S COMP $ -
4313 MEASURE D OTHER BENEFITS $ 450 $ 338 $ 964
4315 MEASURE D Housing $ -
Total Salary and Benefits $ - $ 231,885 $ 161,129 $ 219,767 TOTAL FY 26-27 BUDGET $ 2,556,864 $ 618,885 $ 1,151,738 $ 656,767 Expense Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

MEASURE D - TOT TAX
Description of Changes by Account & Summary
Revenue Totals

City of Calistoga Fiscal Year 26-27 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 expectancy 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 Deputy Public Works Director, a Principal 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 permits compliance with 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 six million dollars over the last four years, and we anticipate a slightly higher PCI than 67 the 2026 Pavement Management Program report.

City of Calistoga Fiscal Year 26-27 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, Pool & Fairgrounds
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.

Public Works will also be starting to provide general maintenance services to the city fairgrounds property in FY26/27. Work will include repairs to utilities, new irrigation pump system for the golf course, plumbing repairs, irrigation and facility repairs, building maintenance, janitorial and oversight of outside vendors that will pest management and landscape services.

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 including 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

City of Calistoga Fiscal Year 26-27 Budget
Department, City Hall, the Community Pool, and the Community Center are contracted out, while the remaining buildings and public restrooms in the parks are cleaned by staff. Fleet maintenance is provided through contracted services.

Public Works
Major Tasks Completed
Major Streets/Parks/Buildings Tasks Completed in FY 2025-26  Completed Lake Street Repaving and Recycled Water Line Project  Completed installation of three Speed Cushions along Lake Street  Completed Brannan St. Flashing Beacon Crossing Project  Completed Lower Washington St., Earl St., Eddy St., Anna St., and Franklin St. Grind and Overlay Project
 Tree and concrete work at the Pioneer Cemetery
 Completed painting the Police Station
 Completed Overlay Project Design
 Applied for ATP and TDA-3 grants for South Oak Bridge Design Public Works
Goals and Objectives for FY26/27
Major Streets/Parks/Buildings Goals for FY 2026-27
• Update Pavement Maintenance Reporting and PCI’s locally • Pavement projects (design/construction)
• Car Charging: continue to respond to MTC grant RFI’s
• Sidewalks/Ramps Grinding and reconstruction
• New/Replacement equipment
• Continue Pothole and localized road repairs
• Continue pursuing S. Oak Bridge grant funds for design and construction • Pool Improvements
• Speed Cushions

Fund # : 101 Prog #: 4121 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL/SUPPLIES $ 9,994 $ 8,250 $ 8,250 $ 18,000 4402 CONTRACT SERVICES $ 62,165 $ 80,000 $ 80,000 $ 48,000 4403 UTILITIES $ 12,815 $ 18,530 $ 18,530 $ 13,455
4404 REPAIRS/MAINTENANCE $ 90 $ - $ - $ 1,000
4405 TRAINING/TRAVEL $ 399 $ 1,500 $ 1,500 $ 1,500
4408 UNIFORM ALLOWANCE $ 43 $ 500 $ 500 $ 500
4410 ADVERTISING $ 514 $ 550 $ 550 $ 550
4415 MAILING/COPYING $ 747 $ 500 $ 500 $ 1,000
4417 FUEL/OIL $ 2,270 $ 2,500 $ 2,500 $ 3,000
4424 HEALTH/SAFETY $ 2,035 $ 2,750 $ 2,750 $ 2,750
4425 ATTORNEY FEES $ - $ - $ - $ 20,000
4430 DUES/SUBSCRIPTIONS $ 4,548 $ 1,500 $ 1,500 $ 1,500 4431 FEES $ 1,115 $ 1,200 $ 1,200 $ 1,200
4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 20,377 $ 16,134 $ 20,800 $ 22,700 4650 TRAINING/TRAVEL - MGMT TO 4405 PER NS $ 2,000 $ 8,000 $ 8,000 $ 500 4820 MISC FIELD EQUIPMENT $ - $ 19,584 $ 19,584 $ -
4821 MISC FIELD EQUIPMENT $ - $ 2,500 $ 2,500 $ 2,500
$ 119,111 $ 163,998 $ 168,664 $ 138,155
Unfunded Liability $ 29,994
Salaries and Benefits
4301 PUBLIC WORK ADM SALARIES $ 187,806 $ 219,061 $ 219,061 $ 220,758 4302 PUBLIC WORK ADM OVERTIME PAY $ - $ - $ - $ -
4303 PUBLIC WORK ADM FICA/MEDICARE $ 13,318 $ 16,752 $ 16,752 $ 17,109 4308 PUBLIC WORK ADM PART TIME WAGE $ 1,606 $ - $ - $ - 4309 PUBLIC WORK ADM SPECIAL PAY $ 1,818 $ 3,554 $ 3,554 $ 7,348 4310 PUBLIC WORK ADM PERS $ 44,457 $ 36,486 $ 36,486 $ 21,890 4311 PUBLIC WORK ADM MEDICAL/DENTAL $ 25,170 $ 43,272 $ 43,272 $ 47,504 4312 PUBLIC WORK ADM WORKER'S COMP $ 8,365 $ 99,260 $ 58,848 $ 54,860 4313 PUBLIC WORK ADM OTHER BENEFITS $ 637 $ 729 $ 729 $ 1,293 4314 PUBLIC WORK ADM SHARE SAVINGS $ 4,320 $ 2,679 $ 2,679 $ 2,177 Total Salary and Benefits $ 287,497 $ 421,793 $ 381,381 $ 402,933 TOTAL FY 26-27 BUDGET $ 406,608 $ 585,791 $ 550,045 $ 541,088 Description of Changes by Account & Summary
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

PUBLIC WORKS ADMINISTRATION
Totals

Fund # : 101 Prog #: 4122 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL/SUPPLIES $ 16,400 $ 30,000 $ 30,000 $ 30,000 4402 CONTRACT SERVICES $ 36,036 $ 72,804 $ 72,804 $ 112,804 4404 REPAIRS/MAINTENANCE $ 30,623 $ 130,000 $ 130,000 $ 137,000 4405 TRAINING/TRAVEL $ 212 $ 1,760 $ 1,760 $ 1,760
4408 UNIFORMS $ 2,714 $ 6,250 $ 6,250 $ 7,500
4411 INSURANCE PREM $ 140 $ - $ - $ -
4417 FUEL/OIL $ 20,999 $ 25,000 $ 25,000 $ 33,500
4424 HEALTH/SAFETY $ - $ - $ - $ -
4425 ATTORNEY FEES $ - $ - $ - $ 5,000
4432 LEASE PAYMENTS - Enterprise Vehicles $ 10,866 $ 4,200 $ 4,200 $ - 4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 47,194 $ 19,448 $ 48,200 $ 44,512 4820 VEHICLES & R.S. $ 9,581 $ 39,584 $ 39,584 $ -
4821 MISC FIELD EQUIPMENT $ 122,500 $ 122,500 $ 66,667
$ 174,766 $ 451,546 $ 480,298 $ 438,743
Unfunded Liability $ 58,961
Salaries and Benefits
4301 STREETS MAINT SALARIES $ 361,723 $ 314,352 $ 314,352 $ 312,458 4302 STREETS MAINT OVERTIME PAY $ 34,483 $ - $ 31,314 $ - 4303 STREETS MAINT FICA/MEDICARE $ 30,583 $ 24,039 $ 24,039 $ 24,215 4308 STREETS MAINT PART TIME WAGES $ - $ - $ - $ -
4309 STREETS MAINT SPECIAL PAY $ 18,650 $ 5,100 $ 5,100 $ 10,401 4310 STREETS MAINT PERS $ 87,391 $ 72,044 $ 72,044 $ 30,983 4311 STREETS MAINT MEDICAL/DENTAL $ 64,605 $ 62,096 $ 62,096 $ 67,237 4312 STREETS MAINT WORKER'S COMP $ 17,498 $ - $ 17,500 $ 18,000 4313 STREETS MAINT OTHER BENEFITS $ 1,191 $ 1,046 $ 1,046 $ 1,830 4314 STREETS MAINT SHARE SAVINGS $ 5,520 $ 3,844 $ 3,844 $ 3,081 Total Salary and Benefits $ 621,644 $ 482,521 $ 531,335 $ 527,166 TOTAL FY 26-27 BUDGET $ 796,410 $ 934,067 $ 1,011,633 $ 965,909 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

STREETS MAINTENANCE
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4123 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL /SUPPLIES $ 3,670 $ 21,600 $ 16,500 $ 15,000 4402 CONTRACT SERVICES $ 8,413 $ 89,286 $ 36,260 $ 80,000 4403 UTILITIES $ 4,076 $ 8,720 $ 8,000 $ 4,646
4404 REPAIRS/MAINTENANCE $ 17,054 $ 35,000 $ 26,000 $ 83,000 4404-60000 REPAIRS/MAINTENANCE - VINE TRAIL $ - $ - $ - $ 25,000 4405 TRAINING/TRAVEL $ - $ 400 $ 400 $ 400
4408 UNIFORMS $ 2,023 $ 4,000 $ 3,600 $ 4,500
4410 ADVERTISING $ - $ - $ - $ -
4411 INSURANCE PREM $ 140 $ - $ - $ -
4417 FUEL/OIL $ 2,213 $ 4,000 $ 4,400 $ 4,000
4424 HEALTH/SAFETY $ - $ - $ - $ -
4425 ATTORNEY FEES $ - $ - $ - $ 2,500
4432 LEASE PMTS $ 101 $ - $ - $ -
4503 WATER/SEWER $ 47,202 $ 61,600 $ 56,000 $ 68,000
4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 16,477 $ 11,092 $ 16,900 $ 19,276 4820 VEHICLES & R.S. $ - $ 48,250 $ 48,250 $ 31,500
4821 MISC FIELD EQUIPMENT $ - $ 122,500 $ 122,500 $ -
$ 101,369 $ 406,448 $ 338,810 $ 337,822
Unfunded Liability $ 19,411
Salaries and Benefits
4301 PARKS MAINT SALARIES $ 141,050 $ 175,248 $ 175,248 $ 169,814 4302 PARKS MAINT OVERTIME $ 4,059 $ 5,500 $ 5,500 $ 5,500 4303 PARKS MAINT FICA/MEDICARE $ 10,880 $ 13,402 $ 13,402 $ 13,160 4309 PARKS MAINT SPECIAL PAY $ 5,090 $ 2,843 $ 2,843 $ 5,653 4310 PARKS MAINT PERS $ 28,771 $ 35,247 $ 35,247 $ 16,839 4311 PARKS MAINT MEDICAL/DENTAL $ 41,813 $ 34,618 $ 34,618 $ 36,542 4312 PARKS MAINT WORKER'S COMP $ 6,408 $ 6,200 $ 6,200 $ 6,200 4313 PARKS MAINT OTHER BENEFITS $ 649 $ 583 $ 583 $ 994 4314 PARKS MAINT SHARE SAVINGS $ 480 $ 2,143 $ 2,143 $ 1,674 Total Salary and Benefits $ 239,200 $ 275,784 $ 275,784 $ 275,788 TOTAL FY 26-27 BUDGET $ 340,569 $ 682,232 $ 614,594 $ 613,610 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

PARKS MAINTENANCE
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4124 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL/SUPPLIES $ 5,630 $ 5,000 $ 5,000 $ -
4402 CONTRACT $ 135 $ - $ - $ -
4404 REPAIRS/MAINTENANCE $ 140 $ - $ - $ -
4408 UNIFORM ALLOWANCE $ 36 $ 150 $ 150 $ -
4404 TREATMENT $ - $ - $ - $ -
4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 862 $ 576 $ 885 $ - 4424 HEALTH & SAFETY $ - $ - $ - $ -
$ 6,803 $ 5,726 $ 6,035 $ -
Unfunded Liability $ -
4301 MAINT SHOP SALARIES $ 6,902 $ 5,477 $ 5,477 $ -
4302 MAINT SHOP OVERTIME $ 90 $ 500 $ 500 $ -
4303 MAINT SHOP FICA/MEDICARE $ 500 $ 419 $ 419 $ -
4309 MAINT SHOP SPECIAL PAY $ 278 $ 89 $ 89 $ -
4310 MAINT SHOP PERS $ 1,924 $ 7,032 $ 7,032 $ -
4311 MAINT SHOP MEDICAL/DENTAL $ 1,143 $ 1,082 $ 1,082 $ - 4312 MAINT SHOP WORKER'S COMP $ 309 $ 1,200 $ 1,200 $ - 4313 MAINT SHOP OTHER BENEFITS $ 19 $ 18 $ 18 $ -
4314 MAINT SHOP SHARE SAVINGS $ 96 $ 67 $ 67 $ -
Total Salary and Benefits $ 11,260 $ 15,884 $ 15,884 $ - TOTAL FY 26-27 BUDGET $ 18,063 $ 21,610 $ 21,919 $ -
Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

MAINTENANCE SHOP
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4126 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL/SUPPLIES $ 45,281 $ 56,859 $ 56,859 $ 50,000 4402 CONTRACT SERVICES $ 52,540 $ 58,700 $ 58,700 $ 60,000 4403 UTILITIES $ 72,560 $ 89,450 $ 89,450 $ 77,000
4404 REPAIRS/MAINTENANCE $ 4,329 $ 32,535 $ 32,535 $ 28,535 4408 UNIFORM ALLOWANCE $ 256 $ 600 $ 600 $ 600
4425 ATTORNEY FEES $ - $ - $ - $ 2,500
4431 FEES $ 1,170 $ 1,650 $ 1,650 $ 1,650
4503 WATER/SEWER $ 40,703 $ 45,000 $ 43,000 $ 45,000
$ 216,839 $ 284,794 $ 282,794 $ 265,285
Unfunded Liability $ 5,510
Salaries and Benefits
4301 POOL MAINT SALARIES $ 34,412 $ 36,145 $ 36,145 $ 35,095 4302 POOL MAINT OVERTIME $ 387 $ 1,000 $ 1,000 $ 1,000
4303 POOL MAINT FICA/MEDICARE $ 2,516 $ 2,764 $ 2,764 $ 2,720 4309 POOL MAINT SPECIAL PAY $ 901 $ 586 $ 586 $ 1,168
4310 POOL MAINT PERS $ 8,167 $ 6,133 $ 6,133 $ 3,480
4311 POOL MAINT MEDICAL/DENTAL $ 8,646 $ 7,140 $ 7,140 $ 7,552 4312 POOL MAINT WORKER'S COMP $ 1,537 $ 800 $ 1,600 $ 1,200 4313 POOL MAINT OTHER BENEFITS $ 130 $ 120 $ 120 $ 206
4314 POOL MAINT SHARE SAVINGS $ 240 $ 442 $ 442 $ 346
Total Salary and Benefits $ 56,935 $ 55,130 $ 55,930 $ 58,277 TOTAL FY 26-27 BUDGET $ 273,774 $ 339,924 $ 338,724 $ 323,562 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

POOL FACILITY MAINTENANCE
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4127 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL/SUPPLIES $ 34,870 $ 40,000 $ 40,000 $ 45,000 4402 CONTRACT SERVICES $ 123,115 $ 111,856 $ 111,856 $ 112,000 4403 UTILITIES $ 6,283 $ 8,175 $ 8,175 $ 5,047
4404 REPAIRS/MAINTENANCE $ 34,350 $ 50,000 $ 50,000 $ 50,000 4405 TRAINING/TRAVEL $ - $ 220 $ 220 $ -
4408 UNIFORMS $ 2,456 $ 5,000 $ 5,000 $ 4,150
4413 TAX & LICENSE $ - $ - $ - $ -
4417 FUEL/OIL $ 15,680 $ 17,050 $ 17,050 $ 15,000
4424 HEALTH/SAFETY $ - $ - $ - $ -
4425 ATTORNEY FEES $ - $ - $ - $ 3,500
4431 FEES $ 1,220 $ 2,200 $ 2,200 $ 2,200
4432 LEASE PMTS $ 165 $ - $ - $ -
4503 WATER/SEWER $ 40,468 $ 55,000 $ 55,000 $ 65,000
4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 29,302 $ 14,982 $ 30,000 $ 35,382 4820 VEHICLES & R.S. $ - $ 48,250 $ 48,250 $ 31,500
4821 MISC FIELD EQUIPMENT $ - $ 60,000 $ 60,000 $ -
$ 287,909 $ 412,733 $ 427,751 $ 368,779
Unfunded Liability $ 26,344
Salaries and Benefits
4301 BUILD MAINT SALARIES $ 171,662 $ 207,012 $ 207,012 $ 207,173 4302 BUILD MAINT OVERTIME $ 9,531 $ 6,000 $ 6,000 $ 6,000 4303 BUILD MAINT FICA/MEDICARE $ 13,155 $ 15,831 $ 15,831 $ 16,056 4309 BUILD MAINT SPECIAL PAY $ 8,005 $ 3,359 $ 3,359 $ 6,896 4310 BUILD MAINT PERS $ 37,123 $ 38,348 $ 38,348 $ 20,543 4311 BUILD MAINT MEDICAL/DENTAL $ 61,293 $ 40,892 $ 40,892 $ 44,581 4312 BUILD MAINT WORKER'S COMP $ 8,002 $ 6,200 $ 8,000 $ 9,000 4313 BUILD MAINT OTHER BENEFITS $ 811 $ 689 $ 689 $ 1,213 4314 BUILD MAINT SHARE SAVINGS $ 96 $ 2,532 $ 2,532 $ 2,043 Total Salary and Benefits $ 309,678 $ 320,863 $ 322,663 $ 339,849 TOTAL FY 26-27 BUDGET $ 597,587 $ 733,596 $ 750,414 $ 708,628 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

BUILDING MAINTENANCE
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4173 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL/SUPPLY $ 77 $ - $ - $ -
4402 CONTRACT SERVICES $ 410 $ 766 $ 532 $ 1,800
4403 UTILITIES $ 8,612 $ 11,336 $ 10,400 $ 9,251
4404 REPAIRS & MAINTENANCE $ 1,775 $ 3,000 $ 3,000 $ 3,000 4408 UNIFORM ALLOWANCE $ 43 $ 200 $ 200 $ 200
4410 ADVERTISING $ 45 $ - $ - $ -
4503 WATER/SEWER $ 2,665 $ 5,000 $ 7,000 $ 5,000
$ 13,627 $ 20,302 $ 21,132 $ 19,251
Unfunded Liability $ 1,084
Salaries and Benefits
4301 SHARP MUSM SALARIES $ 6,946 $ 6,572 $ 6,341 $ 5,660 4302 SHARP MUSM OVERTIME PAY $ 109 $ - $ 605 $ -
4303 SHARP MUSM FICA/MEDICARE $ 491 $ 503 $ - $ 439
4309 SHARP MUSM SPECIAL PAY $ 290 $ 107 $ 232 $ 188
4310 SHARP MUSM PERS $ 1,607 $ 1,258 $ 1,236 $ 561
4311 SHARP MUSM MEDICAL/DENTAL $ 2,077 $ 1,298 $ 1,718 $ 1,218 4312 SHARP MUSM WORKER'S COMP $ 312 $ - $ 312 $ 400
4313 SHARP MUSM OTHER BENEFITS $ 21 $ 22 $ 22 $ 33
4314 SHARP MUSM SHARE SAVINGS $ - $ 80 $ 72 $ 56
Total Salary and Benefits $ 11,852 $ 9,840 $ 10,538 $ 9,640 TOTAL FY 26-27 BUDGET $ 25,479 $ 30,142 $ 31,670 $ 28,891 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

SHARPSTEEN MUSEUM
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4179 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4402 CONTRACT SERVICES $ - $ 4,500 $ 4,500 $ 5,600
4403 UTILITIES $ - $ 18,000 $ 22,000 $ 24,968
4404 REPAIRS & MAINTENANCE $ - $ 2,500 $ 2,500 $ 3,000
4408 UNIFORM ALLOWANCE $ - $ 250 $ 250 $ 250
4503 WATER/SEWER $ - $ - $ 5,400 $ 5,600
$ - $ 25,250 $ 34,650 $ 39,418
Description of Changes by Account & Summary
Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

MONHOFF

Fund # : 101 Prog #: 4405 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4402 CONTRACT SERVICES $ 23,217 $ 23,500 $ 23,300 $ 25,000 $ 23,217 $ 23,500 $ 23,300 $ 25,000 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

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

City of Calistoga Fiscal Year 26-27 Budget
The Parks & 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, City sponsored events, facility rentals, and community partnerships.

Recreation Programs
Manages and coordinates recreation opportunities for Calistoga residents of all ages. This includes adult and youth sports leagues, contracted art classes, seasonal camps, wellness programming, and other recreational activities designed to serve a wide range of community interests.

Adult and Senior Fitness Classes
Offers a variety of fitness and wellness classes designed to promote health, mobility, and social connection among adults and older adults, including strength, balance, flexibility, and water fitness 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, festivals, park and facility rentals, and community gatherings. Staff works closely with other City departments to ensure compliance, safety, and successful event operations.

City Special Events and Community Partnerships
Organizes and leads City events such as the Spring Egg Hunt, Halloween Parade, Trunk or Treat, Holiday Dinner, Pumpkin Float, Memorial Day Celebration, Citywide Yard Sale, Safety Day, and Fourth of July Parade and Laser Light Show. The department also supports other City-led events including National Night Out and collaborates with community partners and the school district on local events and activities throughout the year.

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 approximately 40 to 50 seasonal staff each year. Aquatic programming continues to focus on accessibility and community participation, including free resident access opportunities for qualifying Calistoga residents.

Parks and Recreation Department
Programs

City of Calistoga Fiscal Year 26-27 Budget
MAJOR DEPARTMENT TASKS COMPLETED FISCAL YEAR 2025-26
 Coordinated planning and implementation efforts for the City’s first year operating the Fourth of July Parade and Laser Light Show, including event logistics, sponsorships, public outreach, vendor management, safety planning, and interdepartmental collaboration to continue a long standing community tradition.  Expanded community programming and engagement by taking over operation of the community Halloween Parade and introducing a new Trunk or Treat component featuring 22 booths hosted by Calistoga nonprofits, local businesses, and residents. The event increased community participation and strengthened partnerships with local organizations and volunteers while creating a new interactive family friendly experience for the community.  Assumed leadership of a community holiday event in collaboration with the Brannan Center, Calistoga Joint Unified School District Music Program, and UpValley Family Centers featuring a tree lighting ceremony, Santa photos, musical performances, arts and crafts, food, and gingerbread house decorating activities for local families.
 Expanded park and facility rental opportunities by implementing new reservable rental areas at Pioneer Park, the Pioneer Park Playground, and Logvy Community Park, increasing public access and creating additional opportunities for community gatherings and recreational use.
 Successfully launched a new adult bocce league program, establishing the City’s first organized bocce league and expanding offerings to include both fall and spring/summer seasons in response to community interest and participation.  Transitioned youth sports specialty camps to in house programming operations to improve program oversight, increase operational flexibility, and reduce program costs while continuing to provide quality recreational opportunities for local youth.  Implemented operational improvements at the Calistoga Community Pool, including online waiver systems, resident pool pass verification processes, and expanded program registration accessibility.
 Implemented improvements to recreation staff scheduling and tracking procedures to better monitor staffing allocations, position specific hours, and program related labor costs in support of budget oversight and operational planning.
 Expanded senior wellness programming through the introduction of the Sit and Be Fit fitness class, increasing accessible recreation and wellness opportunities for older adults in the community.

Parks and Recreation Department
Programs

City of Calistoga Fiscal Year 26-27 Budget
MAJOR DEPARTMENTAL GOALS FOR FISCAL YEAR 2026-27

1. Work collaboratively with the Calistoga Joint Unified School District to facilitate safe after hours community access to outdoor school athletic fields through coordinated oversight and part time recreation staffing support.

2. Evaluate and implement operational improvements to the City’s youth soccer program with a focus on expanding participation opportunities, increasing the number of teams and play opportunities available, improving program sustainability, and creating a more efficient and engaging recreation experience for participants and families.

3. Explore opportunities to introduce new youth sports programming, including development of a youth flag football program, to expand recreational offerings and provide additional opportunities for youth participation and skill development.

4. Develop and improve program tracking and reporting systems across recreation programs, with a particular focus on aquatics operations, to better monitor attendance, participation trends, staffing needs, and program performance for operational planning and budget analysis.

Fund # : 101 Prog #: 4152 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL/SUUPLIES $ 17,635 $ 15,000 $ 15,000 $ 15,000 4402 CONTRACT SERVICES $ 47,572 $ 55,390 $ 55,390 $ 28,860 4403 UTILITIES $ 14,099 $ 18,530 $ 18,530 $ -
4404 REPAIRS/MAINTENANCE $ 1,614 $ 2,000 $ 2,000 $ 2,000 4405 TRAINING/TRAVEL $ 2,674 $ 4,700 $ 4,700 $ 4,700
4408 UNIFORM ALLOWANCE $ - $ 1,000 $ 1,000 $ 600
4410 ADVERTISING $ 5,784 $ 7,500 $ 7,500 $ 3,000
4415 MAILING/COPYING $ 142 $ 1,500 $ 1,500 $ 1,000
4416 COMPUTER SUPPLY $ 10 $ - $ - $ -
4417 FUEL/OIL $ 470 $ 1,500 $ 1,500 $ 1,500
4429 PHONE $ - $ - $ - $ -
4430 DUES/SUBSCRIPTIONS $ 795 $ 2,521 $ 2,521 $ 4,360
4431 FEES $ - $ 5,000 $ 5,000 $ 5,000
4432 RENTS - LEASE PAYMENTS $ 1,067 $ 6,000 $ 6,000 $ 6,000 4452 CROSSING GUARD $ - $ - $ - $ -
4479 UPVALLEY FAMILY CENTER $ - $ 130,000 $ 130,000 $ - 4487 BOYS AND GIRLS CLUB $ - $ 40,000 $ 40,000 $ -
4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 35,810 $ 17,215 $ 36,500 $ 41,976 $ 127,673 $ 307,856 $ 327,141 $ 113,996
Unfunded Liability $ 50,083
Salaries and Benefits
4301 RECREATION SALARIES $ 428,585 $ 437,215 $ 437,215 $ 309,256 4302 RECREATION OVERTIME PAY $ 2,598 $ - $ - $ -
4303 RECREATION FICA/MEDICARE $ 30,510 $ 33,837 $ 33,837 $ 24,055 4305 RECREATION INCENTIVE PAY $ - $ - $ - $ -
4308 RECREATION PART TIME WAGES $ - $ - $ - $ -
4309 RECREATION SPECIAL PAY $ 6,100 $ 5,100 $ 5,100 $ 5,183 4310 RECREATION PERS $ 74,194 $ 45,494 $ 45,494 $ 28,277 4311 RECREATION MEDICAL/DENTAL $ 56,654 $ 52,701 $ 52,701 $ 45,051 4312 RECREATION WORKER'S COMP $ 19,042 $ 22,000 $ 22,000 $ 22,000 4313 RECREATION OTHER BENEFITS $ 1,550 $ 1,318 $ 1,318 $ 1,975 4314 RECREATION SHARE SAVINGS $ - $ - $ - $ -
Total Salary and Benefits $ 619,233 $ 597,665 $ 597,665 $ 485,880 TOTAL FY 26-27 BUDGET $ 746,906 $ 905,521 $ 924,806 $ 599,876 City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

RECREATION PROGRAMS
Totals
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4153 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL/SUPPLIES $ 26 $ - $ - $ -
4402 CONTRACT SERVICES $ 513 $ - $ - $ -
4405 TRAINING/TRAVEL $ - $ - $ - $ -
4408 UNIFORM ALLOWANCE $ - $ - $ - $ -
4410 ADVERTISING $ - $ - $ - $ -
4430 DUES/SUBSCRIPTIONS $ - $ - $ - $ -
4452 CROSSING GUARD $ - $ - $ - $ -
$ 538 $ - $ - $ -
4301 EDUC/REC COURSE SALARIES $ - $ - $ - $ -
4302 EDUC/REC COURSE OVERTIME $ - $ - $ - $ -
4303 EDUC/REC COURSE FICA/MEDICARE $ - $ - $ - $ -
4308 EDUC/REC COURSE PART TIME $ - $ - $ - $ -
4309 EDUC/REC COURSE SPECIAL PAY $ - $ - $ - $ -
4310 EDUC/REC COURSE PERS $ - $ - $ - $ -
4311 EDUC/REC COURSE MEDICAL/DENTAL $ - $ - $ - $ -
4312 EDUC/REC COURSE WORKER'S COMP $ - $ - $ - $ -
4313 EDUC/REC COURSE OTHER BENEFITS $ - $ - $ - $ -
4314 EDUC/REC COURSE SHARE SAVINGS $ - $ - $ - $ -
Total Salary and Benefits $ - $ - $ - $ -
TOTAL FY 26-27 BUDGET $ 538 $ - $ - $ -
Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

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

Fund # : 101 Prog #: 4154 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 810 $ 1,850 $ 1,850 $ 1,350
4402 CONTRACT SERVICES $ 26,842 $ 34,500 $ 34,500 $ 37,800 4410 ADVERTISING $ - $ - $ - $ -
4432 LEASE PAYMENTS $ 900 $ - $ - $ -
$ 28,553 $ 36,350 $ 36,350 $ 39,150
Salaries and Benefits
4301 SENIOR PROGRAMS SALARIES $ - $ - $ - $ -
4302 SENIOR PROGRAMS OVERTIME PAY $ - $ - $ - $ -
4303 SENIOR PROGRAMS FICA/MEDICARE $ - $ - $ - $ -
4308 SENIOR PROGRAMS PART TIME WAGES $ - $ - $ - $ -
4309 SENIOR PROGRAMS SPECIAL PAY $ - $ - $ - $ -
4310 SENIOR PROGRAMS PERS $ - $ - $ - $ -
4311 SENIOR PROGRAMS MEDICAL/DENTAL $ - $ - $ - $ -
4312 SENIOR PROGRAMS WORKER'S COMP $ - $ - $ - $ -
4313 SENIOR PROGRAMS OTHER BENEFITS $ - $ - $ - $ -
Total Salary and Benefits $ - $ - $ - $ -
TOTAL FY 26-27 BUDGET $ 28,553 $ 36,350 $ 36,350 $ 39,150 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

RECREATION - SENIOR ACTIVITIES
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4155 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 4,547 $ 9,000 $ 9,000 $ 10,275 4401-50000 MATERIAL/SUPPLY 4TH OF JULY $ - $ - $ - $ 8,850 4402 CONTRACT SERVICES $ - $ 1,000 $ 1,000 $ 1,000
4402-50000 CONTRACT 4TH OF JULY $ - $ - $ - $ 35,050
$ 4,547 $ 10,000 $ 10,000 $ 55,175
Salaries and Benefits
4301 COMM EVENTS SALARIES $ - $ - $ - $ -
4303 COMM EVENTS FICA/MEDICARE $ - $ - $ - $ -
4305 COMM EVENTS INCENTIVE PAY $ - $ - $ - $ -
4308 COMM EVENTS PART TIME WAGES $ - $ - $ - $ -
4309 COMM EVENTS SPECIAL PAY $ - $ - $ - $ -
4310 COMM EVENTS PERS $ - $ - $ - $ -
4311 COMM EVENTS MEDICAL/DENTAL $ - $ - $ - $ -
4312 COMM EVENTS WORKER'S COMP $ - $ - $ - $ -
4313 COMM EVENTS OTHER BENEFITS $ - $ - $ - $ -
4314 COMM EVENTS SHARE SAVINGS
Total Salary and Benefits $ - $ - $ - $ -
TOTAL FY 26-27 BUDGET $ 4,547 $ 10,000 $ 10,000 $ 55,175 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

RECREATION - COMMUNITY ACTIVITIES
Description of Changes by Account & Summary

Fund # : 101 Prog #: 4156 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIAL/SUPPLIES $ 6,326 $ 16,575 $ 16,575 $ 8,825 4402 CONTRACT SERVICES $ 21,527 $ 16,065 $ 16,065 $ 17,010 4404 REPAIRS/MAINTENANCE $ - $ 5,000 $ 5,000 $ 5,000
4405 TRAINING/TRAVEL $ 2,962 $ 5,000 $ 5,000 $ 3,600
4408 UNIFORM ALLOWANCE $ - $ 3,675 $ 3,675 $ 1,200
4410 ADVERTISING $ - $ - $ - $ -
4430 DUES/SUBSCRIPTIONS $ 491 $ - $ - $ -
4460 Pool PRO $ - $ - $ - $ -
4468 RESALE AND PURCHASE $ - $ 2,100 $ 2,100 $ 2,100
$ 31,306 $ 48,415 $ 48,415 $ 37,735
Salaries and Benefits
4301 AQUATIC SERVICE SALARIES $ - $ - $ - $ -
4302 AQUATIC SERVICE OVERTIME PAY $ 2,359 $ - $ - $ -
4303 AQUATIC SERVICE FICA/MEDICARE $ 18,214 $ - $ - $ - 4308 AQUATIC SERVICE PART TIME WAGES $ 236,333 $ 308,672 $ 308,672 $ 310,215 4309 AQUATIC SERVICE SPECIAL PAY $ - . $ - $ -
4310 AQUATIC SERVICE PERS $ 38 $ - $ - $ -
4311 AQUATIC SERVICE MEDICAL/DENTAL $ - $ - $ - $ -
4312 AQUATIC SERVICE WORKER'S COMP $ 10,541 $ - $ 10,600 $ 11,000 4313 AQUATIC SERVICE OTHER BENEFITS $ - $ - $ - $ -
4314 AQUATIC SERVICE SHARE SAVINGS $ - $ - $ - $ -
Total Salary and Benefits $ 267,485 $ 308,672 $ 319,272 $ 321,215 TOTAL FY 26-27 BUDGET $ 298,792 $ 357,087 $ 367,687 $ 358,950 Totals
Description of Changes by Account & Summary
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

RECREATION - AQUATIC SERVICES

Fund # : 101 Prog #: 4174 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4402 CONTRACT SERVICES $ 176,508 $ 188,000 $ 196,383 $ 216,000 $ 176,508 $ 188,000 $ 196,383 $ 216,000 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

LIBRARY SERVICES
Description of Changes by Account & Summary

City of Calistoga Fiscal Year 26-27 Budget
Calistoga Fairground Operations
The Calistoga Fairgrounds supports regional community resilience, recreational access, and emergency preparedness. The grounds include multiple facilities, including the Tubbs Building, Tucker Building, Butler Building, Cropp Building, Calistoga Speedway, Pavilion, RV Park, and the St. Helena Golf Course. While not all areas are currently open to the public, the site serves a variety of civic, recreational, and emergency functions. Oversight and management of the fairgrounds is coordinated by the Fairgrounds Revitalization Director with support from the Public Works Department and community volunteers.

In addition to its role in community events and emergency readiness, the fairgrounds serve as a critical infrastructure function as the City’s primary reclaimed wastewater distribution site. As the City’s largest distributor of reclaimed water, the site plays an essential role in supporting wastewater management operations and meeting 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 benefits. 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 Fair
The Calistoga Fairgrounds Ag Fair is an agricultural and natural resource celebration that brings the community together to showcase local products, farming heritage, and agricultural and natural resource education. The event includes farm equipment displays, educational exhibits, livestock, and programming that connects residents to the region’s agricultural roots.

This event is also a critical component in maintaining the site’s status within the California Network of Fairs, which consists of 52 district agricultural associations (DAAs), 22 county fairgrounds, two city fairgrounds—including Calistoga—two citrus fruit fairgrounds, and the California Exposition and State Fair (Cal Expo).

Fairground Department
Programs

City of Calistoga Fiscal Year 26-27 Budget
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.

Volunteer Contributions
A key strength of the fairground’s operation has been the extensive volunteer effort from local residents, local businesses and partner organizations. A large portion of the 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 2025–26
• Continued 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 the Calistoga Fairgrounds Ag Fair 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.
• Continued repairs and maintenance of irrigation and reclaimed water infrastructure to sustain reclaimed water distribution operations as the City’s primary reclaimed water disbursement site.
• Completed a new roof installation as part of the ongoing Butler Building renovation project.

MAJOR GOALS FOR FISCAL YEAR 2026-27

1. Support the Fairgrounds Advisory Committee
Facilitate the work of the established committee by providing resources and coordination to assist in research, public engagement, and recommendations related to the development of a long-term Revitalization Plan for the fairgrounds.

2. Advance Long-Term Financial Sustainability
As part of the Revitalization Plan, identify long-term fiscal sustainability goals, pursue grant and partnership opportunities, and establish strategies that support the site’s financial viability. The plan will emphasize the fairgrounds’ role in recreational, cultural, agricultural, and economic development.

City of Calistoga Fiscal Year 26-27 Budget

3. Enhance Community Engagement and Stewardship
Continue community outreach and volunteer engagement efforts to maintain and improve the appearance of the grounds while fostering community involvement in the care and future of the property.

4. Establish Administrative Support Capacity
Establish an Administrative Assistant position to support the Fairgrounds Department and collaborate with the Public Works staff for ongoing revitalization efforts, deferred maintenance coordination, facility repairs, while continuing facility operations of community programs, events, and activities.

5. Maintain and Improve Reclaimed Water Operations
Continue interdepartmental collaboration with the Public Works department by maintaining and enhancing reclaimed water infrastructure and operations to support the City’s wastewater management and ensure reliable service during periods of resource constraint.

Fund # : 170 Prog #: 5592 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 57,251 $ 85,000 $ 85,000 $ 90,000 4402 CONTRACT SERVICES $ 444,473 $ 410,430 $ 410,430 $ 230,000 4403 UTILITIES $ 38,527 $ 185,600 $ 185,600 $ 102,000
4404 MAINTENANCE & REPAIRS $ 3,396 $ 165,000 $ 165,000 $ 150,000 4405 TRAINING/MEETINGS $ 695 $ 2,500 $ 2,500 $ 2,500
4408 UNIFORMS $ - $ 2,000 $ 2,000 $ 2,500
4410 ADVERTISING $ 159 $ - $ - $ 10,000
4413 TAX & LICENSE $ - $ - $ - $ 50
4415 MAILING / COPYING $ 133 $ - $ - $ -
4417 FUEL/OIL $ 188 $ 15,000 $ 15,000 $ 15,000
4424 HEALTH/SAFETY $ 19,033 $ 3,200 $ 3,200 $ 1,000
4425 CITY ATTORNEY FEES $ 7,743 $ 20,000 $ 20,000 $ 75,000 4431 FEES $ - $ 5,000 $ 5,000 $ 6,000
4503 WATER / SEWER EXP $ 48,562 $ - $ - $ 158,000
4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 62,280 $ 79,300 $ 79,300 $ 53,135 4821 MISC. EQUIPMENT $ 4,246 $ 4,500 $ 4,500 $ 4,500
4905
4905 CIP
NEW SALARY/BENEFITS - Maint I & Admin Assistant FTE $ - REVENUE $ (1,198,669) $ (527,025) $ (653,696) $ (570,000) 4915 SEWER LATERAL REPLACEMENT-CIP $ -
$ (511,983) $ 450,505 $ 323,834 $ 329,685
Liability/Property Insurance $ 42,000
Salaries and Benefits
4301 FAIRGROUNDS SALARIES 155,250 299,408 299,408 $ 328,925 4302 FAIRGROUNDS OVERTIME PAY 5,000 5,000
4303 FAIRGROUNDS FICA/MEDICARE 12,130 18,179 18,179 $ 21,706 4308 FAIRGROUNDS PART TIME WAGES $ -
4309 FAIRGROUNDS SPECIAL PAY 4,275 5,400 5,400 $ 6,078
4310 FAIRGROUNDS PERS 28,588 64,464 64,464 $ 47,809
4311 FAIRGROUNDS MEDICAL/DENTAL 8,627 45,867 45,867 $ 30,706 4312 FAIRGROUNDS WORKER'S COMP 6,856 4,000 4,000 $ 8,000 4313 FAIRGROUNDS OTHER BENEFITS 5,429 1,115 1,115 $ 1,829 4314 FAIRGROUNDS SHARE SAVINGS - - - $ 201
Total Salary and Benefits $ 221,155 $ 443,433 $ 443,433 $ 487,254 TOTAL FY 26-27 BUDGET $ (290,828) $ 893,938 $ 767,267 $ 816,939 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

FAIRGROUNDS
Description of Changes by Account & Summary

FUND #: 170
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget FY
25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3230 Other Grants $ - $ - $ - $ -
3299 TRANSFERS IN $ - $ 143,035 $ 1,723,055
Total Revenue ---------> $ - $ - $ 143,035 $ 1,723,055
Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget FY
25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
5592 94915 RV HOUSE & EAST ENTRANCE SEWER INST. $ - $ - $ 74,170 $ - 5592 94915 N.E. INFRASTRUCTURE IMPROVEMENTS $ - $ - $ - $ 450,000 5592 94915 BUTLER ROOF $ - $ - $ 68,865 $ -
NEW 94915 SEWER PROJECT $ - $ - $ - $ 500,000
NEW 94915 WATER LEAKS $ - $ - $ - $ 506,400
NEW FORKLIFT $ 33,000
NEW FULL TIME ADMIN & MAINT $ 233,655
Total Expenses ---------> $ - $ - $ 143,035 $ 1,723,055

FAIRGROUNDS CIP & OTHER

FUND #: 101
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3230 GRANTS AND CONTRIBUTION $ 318,000 $ - $ - $ 300,000 3299 TRANSFER IN - OTHER CAPITAL FUNDS $ - $ - $ - $ 2,410,000 Carryover GENERAL FUND CIP PROGRAM FUNDS $ - $ - $ 391,950 $ 542,000 Total Revenue ---------> $ 318,000 $ - $ 391,950 $ 3,252,000 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
5200 94915 PIONEER $ 28,960 $ - $ - $ -
5402 94915 PAVEMENT MAINT. $ 81,796 $ 1,665,000 $ 1,838,079 $ 2,350,000 5501 94915 CITY HALL IMPROVEMENTS $ 5,117 $ - $ - $ -
5521 94905 FAIRWAY PATH - VINE TRAIL $ - $ 361,000 $ 361,000 $ - 5530 94915 SIDEWALK IMPROVEMENT $ 63,149 $ - $ - $ -
5569 94915 LOGVY PARK IMPROVEMENTS $ 615,114 $ - $ - $ - 5570 4905 PARKLETS $ 3,514 $ - $ - $ -
5644 94915 EV CHARGING STATIONS $ - $ 200,000 $ - $ 200,000 5645 94915 MASTER SERV AG $ 35,970 $ 50,000 $ 50,000 $ 50,000 5648 4402 CDBG CV UTILITY CONTRACT $ 2,531 $ - $ - $ -
5658 94915 SPEED CUSHION STUDY $ 3,250 $ 15,000 $ 15,000 $ 25,000 5668 4905 SOUTH OAK BRIDGE $ 8,799 $ - $ - $ -
5668 94915 SOUTH OAK BRIDGE $ - $ 577,510 $ 50,000 $ 500,000 5669 94915 IMPROVEMENTS TO BUILDINGS $ 40,049 $ 185,000 $ 185,000 $ 50,000 5670 94915 IMPROVEMENTS TO PARKS $ 17,354 $ - $ - $ -
5671 94915 IMPROVEMENTS TO POOL $ 14,294 $ - $ - $ 77,000 5672 94915 BRANNAN STREET SIDEWALKS $ 79 $ 135,500 $ 391,950 $ - 5673 94915 REPLACE CORP YARD GENERATOR $ 59,398 $ - $ - $ - Total Expenses ---------> $ 979,372 $ 3,189,010 $ 2,891,029 $ 3,252,000

GENERAL CAPITAL IMPROVEMENT PROGRAM FUND

City of Calistoga Fiscal Year 26-27 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 30% of the cities drinking water while the remaining 70% 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

City of Calistoga Fiscal Year 26-27 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
During FY25/26, FEMA authorized $1.5M in grant funding for design of the Kimball Dam Raise and Spillway Hardening Project, representing a significant milestone toward improving long-term water supply reliability and emergency preparedness infrastructure. City staff continue to pursue Hazard Mitigation Grant Program (HMGP) funding for the Kimball New Intake/Drain Valve Project.

Major accomplishments during FY25/26 included completion of the Citywide automatic water meter replacement project, successfully replacing all remaining manual water meters with automatic read meters to improve operational efficiency, leak detection, and customer service capabilities. The City also completed the 10% conceptual design and planning work for replacement of approximately 3.5 miles of aging water distribution infrastructure, completed the Brannan and Lincoln water main loop project to improve system redundancy and fire flow reliability, and completed design and permitting for the Conn Creek Water Line Relocation and Creek Restoration Project, with construction now underway.

Additional accomplishments included continued progress on HMGP grant coordination efforts, SCADA and controls improvements at critical water facilities, and ongoing water quality improvement measures to reduce disinfection byproducts (DBPs).

Major Department Tasks Completed Fiscal Year 25/26
 Complete replacement of all manual water meters with automatic read meters
 Complete Conn Creek Water Line Relocation and Creek Restoration design, permitting, and bidding
 Begin construction of Conn Creek Water Line Relocation Project  Complete 10% conceptual designs and cost estimates for replacement of approximately 3.5 miles of aging water lines over 75 years old  Complete Brannan and Lincoln water main loop project
 FEMA grant authorized for design of Kimball Dam Raise and Spillway Hardening Project

City of Calistoga Fiscal Year 26-27 Budget
Major Departmental Goals for Fiscal Year 26/27
• Continue construction of the Conn Creek Water Line Relocation and Creek Restoration Project
• Construct new watermain improvements on Lincoln Avenue between the bridge and Washington Street
• Begin design work for the Kimball Dam Raise and Spillway Hardening Project under FEMA HMGP authorization
• Continue phased replacement planning and funding development for aging water distribution infrastructure identified in the 10% conceptual designs
• Increase water production at Kimball Water Treatment Plant (Filter 1-3) • Replace filter media with Activated Carbon for improving water quality at Kimball WTP.
• Complete design for Fairgrounds area water infrastructure replacements • Begin improvements and upgrades to the Dwyer Road Pump Station • Pursue grant and/or low-interest funding opportunities for future water system rehabilitation and resiliency projects
• Develop long-term capital improvement planning strategies for water system resiliency, regulatory compliance, and infrastructure reliability

FUND #: 102
Revenue Description
Unaudited
Revenues
FY 24-25
Budget
FY 25-26
Proposed
Budget
FY 26-27
3221 DELINQUENT PENALTIES & CHARGES $ 18,368 $ 105,000 $ 50,000 3251 INVESTMENT EARNINGS $ 84,645 $ 75,000 $ 85,000
3260 RENTAL INCOME $ - $ - $ -
3267 CONNECTION (METER SETTING FEE) $ - $ - $ -
3282 REIMB FOR MISC CITY SERVICES $ 52,333 $ 120,000 $ 135,000 3289 OTHER REVENUE $ 136,179 $ 160,000 $ 130,000
3299 TRANSFERS IN $ -
3306 WATER CONSERVATION PROCEEDS $ 1,049 $ - $ -
3366 DELINQUENT RECONNECTIONS CHRGS $ 100 $ 700 $ 600
3401 SINGLE RESIDENT $ 1,556,013 $ 1,711,614 $ 1,848,543 3401 0001 LIRA CREDIT $ (36,867) $ (40,554) $ (43,798)
3403 MULTI RESIDENT $ 584,815 $ 643,296 $ 694,760
3405 MOBILE HOMES $ 326,355 $ 358,990 $ 387,709
3409 RESIDENTIAL METER CHARGE $ 1,479,537 $ 1,627,490 $ 1,757,690 3410 TRANSIENT GEN. $ 790,912 $ 870,003 $ 939,604
3412 SPAS $ 166,589 $ 183,248 $ 197,908
3414 CAMP GROUNDS $ 10,469 $ 11,516 $ 12,437
3416 BED & BREAKFAST $ 55,255 $ 60,780 $ 65,642
3419 TRANSIENT METER CHARGE $ 366,651 $ 403,316 $ 435,581 3420 COMM. GENERAL $ 169,741 $ 186,715 $ 201,652
3422 RESTAURANTS $ 109,436 $ 120,380 $ 130,010
3424 LAUNDRIES $ 19,897 $ 21,886 $ 23,637
3426 PUBLIC BLDG. $ 52,886 $ 58,175 $ 62,829
3428 MEDICAL CARE $ 32,045 $ 35,250 $ 38,070
3429 COMMERCIAL METER CHARGE $ 317,389 $ 349,127 $ 377,058 3440 INDUST. GENERAL $ 1,047 $ 1,152 $ 1,244
3442 BOTTLING WORKS $ 2,591 $ 2,850 $ 3,078
3443 COMMERCIAL SOCIAL $ 70,903 $ 77,994 $ 84,233
3449 INDUSTRIAL METER CHARGE $ 20,870 $ 22,957 $ 24,794 GRANT REVENUES $ -
Total Revenue Annually $ 6,389,207 $ 7,166,885 $ 7,643,280

WATER FUND

Fund # : 102 Prog #: 4131 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 11,844 $ 20,000 $ 20,000 $ 20,000 4402 CONTRACT SERVICES $ 56,464 $ 52,000 $ 77,051 $ 40,000 4403 UTILITIES $ 2,605 $ 2,800 $ 2,800 $ 30,000
4404 REPAIRS/MAINTENANCE $ 6,319 $ 38,000 $ 38,000 $ 35,000 4405 TRAINING/TRAVEL $ 2,165 $ 4,000 $ 4,000 $ 1,500
4408 UNIFORMS $ 2,617 $ 3,600 $ 3,600 $ 2,300
4410 ADVERTISING $ - $ - $ - $ 2,000
4415 MAILING/COPYING $ 10 $ 100 $ 220 $ 100
4417 FUEL/OIL $ 2,312 $ 3,000 $ 3,100 $ 3,900
4310 PENSION EXPENSE $ - $ - $ - $ -
4424 HEALTH/SAFETY $ 60 $ - $ - $ -
4425 ATTORNEY FEES $ - $ - $ - $ 7,000
4428 WATER METERS $ - $ 75,000 $ 75,000 $ 75,000
4430 DUES/SUBSCRIPTIONS $ - $ 10,000 $ 10,000 $ 5,000
4431 FEES $ 360 $ - $ - $ 300
4432 LEASE PMTS $ 991 $ - $ - $ -
4434 VEHICLES - REPAIRS & MAINTENANCE $ 8,288 $ 17,400 $ 17,400 $ - 4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 41,390 $ 32,053 $ 32,053 $ 37,664 4456 BAD DEBT EXPENSE $ - $ - $ 250 $ -
4820 VEHICLES - R&S $ - $ 54,668 $ 54,668 $ 3,500
4821 MISC FIELD EQUIP $ 77,441 $ 62,500 $ 62,500 $ 66,667

TRANSFER OUT - TO CIP
$ 212,865 $ 375,121 $ 400,642 $ 329,931
Unfunded Liability $ 38,048
Salaries and Benefits
4301 WATER DIST SALARIES $ 225,567 $ 312,161 $ 312,161 $ 322,647 4302 WATER DIST OVERTIME PAY $ 33,396 $ - $ - $ -
4303 WATER DIST FICA/MEDICARE $ 20,554 $ 23,872 $ 23,872 $ 25,005 4308 WATER DIST PART TIME WAGES $ 229 $ - $ - $ -
4309 WATER DIST SPECIAL PAY $ 16,673 $ 5,064 $ 5,064 $ 10,740 4310 WATER DIST PERS $ 56,394 $ 76,004 $ 76,004 $ 31,994 4311 WATER DIST MEDICAL/DENTAL $ 42,967 $ 61,663 $ 61,663 $ 69,429 4312 WATER DIST WORKER'S COMP $ 11,447 $ 12,000 $ 12,000 $ 12,000 4313 WATER DIST OTHER BENEFITS $ 419 $ 1,038 $ 1,038 $ 1,890 4314 WATER DIST SHARE SAVINGS $ 3,984 $ 3,818 $ 3,818 $ 3,181 4316 WATER DIST EMPLR PD 401 (A) $ - $ - $ - $ -
Total Salary and Benefits $ 411,631 $ 495,620 $ 495,620 $ 514,933 Depreciation $ 376,850 $ 345,000 $ 376,850 $ 376,850
TOTAL FY 26-27 BUDGET $ 1,001,346 $ 1,215,741 $ 1,273,112 $ 1,221,714 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

WATER DISTRIBUTION
Description of Changes by Account & Summary

Fund # : 102 Prog #: 4132 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 45,526 $ 100,000 $ 100,000 $ 150,000 4402 CONTRACT SERVICES $ 57,534 $ 75,000 $ 75,000 $ 80,000 4403 UTILITIES $ 124,010 $ 170,000 $ 170,000 $ 140,000
4404 REPAIRS/MAINTENANCE $ 48,913 $ 50,000 $ 50,000 $ 50,000 4405 TRAINING/TRAVEL $ 2,465 $ 5,000 $ 5,000 $ 2,500
4408 UNIFORMS $ 2,343 $ 5,000 $ 5,000 $ 5,000
4413 TAXES/FEES $ 3,049 $ 6,500 $ 6,500 $ -
4415 MAILING/COPYING $ 3,152 $ 4,000 $ 4,000 $ 5,000
4416 COMPUTER SUPPLIES $ 18 $ - $ - $ -
4417 FUEL/OIL $ 7,733 $ 14,000 $ 14,000 $ 5,150
4424 HEALTH/SAFETY $ 194 $ 500 $ 500 $ 500
4425 ATTORNEY FEES $ - $ - $ - $ 5,000
4430 DUES/SUBSCRIPTIONS $ 1,801 $ 2,000 $ 2,000 $ 5,000 4431 FEES $ 52,060 $ 47,777 $ 47,777 $ 50,000
4432 LEASE PAYMENTS $ 3,451 $ - $ - $ -
4433 COPS EXPENSES $ 1,192 $ - $ - $ -
4434 VEHICLE REPAIRS $ 8,993 $ 7,500 $ 7,500 $ -
4439 CENTRAL SERV. OVERHEAD $ 82,500 $ 82,500 $ 82,500 $ 82,500 4455 PENALTIES/INT $ 41,559 $ - $ - $ -
4503 WATER PURCHASE/NBA-KERN $ 1,631,510 $ 2,400,000 $ 2,400,000 $ 2,450,000 4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 135,543 $ 146,651 $ 146,651 $ 158,899 4820 VEHICLES - R&S $ - $ 15,600 $ 15,600 $ -
4821 MISC FIELD EQUIPMENT $ - $ 60,000 $ 60,000 $ 6,750 WATER DEBT SERVICE $ - $ 431,766 $ 431,766 $ 431,866
WATER DEBT GENERAL FUND $ - $ 100,000 $ 100,000 $ 100,000

TRANSFER OUT - TO CIP
Totals $ 2,253,542 $ 3,723,794 $ 3,723,794 $ 3,728,165
.

Unfunded Liability $ 34,255
Salaries and Benefits
4301 WATER TREAT SALARIES $ 242,871 $ 235,490 $ 235,490 $ 249,061 4302 WATER TREAT OVERTIME PAY $ 12,286 $ - $ - $ -
4303 WATER TREAT FICA/MEDICARE $ 20,065 $ 18,008 $ 18,008 $ 19,302 4308 WATER TREAT PART TIME WAGES $ 115 $ - $ - $ -
4309 WATER TREAT SPECIAL PAY $ 23,594 $ 3,821 $ 3,821 $ 8,291 4310 WATER TREAT PERS $ 50,772 $ 69,169 $ 69,169 $ 24,697 4311 WATER TREAT MEDICAL/DENTAL $ 38,359 $ 46,518 $ 46,518 $ 53,594 4312 WATER TREAT WORKER'S COMP $ 11,274 $ 15,500 $ 15,500 $ 15,500 4313 WATER TREAT OTHER BENEFITS $ 418 $ 783 $ 783 $ 1,459 4314 WATER TREAT SHARE SAVINGS $ 2,880 $ 2,880 $ 2,880 $ 2,456 4316 WATER EMPLR PD 401(A) $ - $ - $ - $ -
Total Salary and Benefits $ 402,632 $ 392,169 $ 392,169 $ 408,613 Depreciation $ 321,020 $ 295,000 $ 321,020 $ 321,020
TOTAL FY 26-27 BUDGET $ 2,977,195 $ 4,410,963 $ 4,436,983 $ 4,457,798 Description of Changes by Account & Summary
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

WATER TREATMENT

Fund # : 102 Prog #: 4135 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ - $ 1,000 $ 1,000 $ 1,000
4402 CONTRACT SERVICES $ 140 $ 500 $ 500 $ 500
4808 REBATE PROGRAMS $ 590 $ 5,000 $ 5,000 $ 5,000
4822 MISC OFFICE EQUIPMENT $ - $ - $ - $ -
$ 730 $ 6,500 $ 6,500 $ 6,500
Salaries and Benefits
4301 WATER CONS SALARIES $ - $ - $ - $ -
4303 WATER CONS FICA/MEDICARE $ - $ - $ - $ -
4308 WATER CONS PART TIME WAGES $ - $ - $ - $ -
4309 WATER CONS SPECIAL PAY $ - $ - $ - $ -
4310 WATER CONS PERS $ - $ - $ - $ -
4311 WATER CONS MEDICAL/DENTAL $ - $ - $ - $ -
4313 WATER CONS OTHER BENEFITS $ - $ - $ - $ -
Total Salary and Benefits $ - $ - $ - $ -
TOTAL FY 25-26 BUDGET $ 730 6,500 6,500 $ 6,500
Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

WATER CONSERVATION
Description of Changes by Account & Summary

FUND #: 112
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3230 Other Grants $ 697,961 $ 119,559 $ 150,000 $ -
3230 0001 CONN CREEK WATER LINE GRANT $ - $ - $ - $ 1,396,174 3251 INVESTMENT EARNINGS $ 36,221 $ - $ 38,000 $ 40,000 3269 IMPACT FEE (ONE TIME) $ 150,284 $ 110,000 $ - $ -
3299 TRANSFERS IN $ - $ 287,000 $ 1,709,046 $ 500,000
GENERAL FUND WATER LOAN $ -
Total Revenue ---------> $ 884,466 $ 516,559 $ 1,897,046 $ 1,936,174 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4131 5227 WATER DISTRIB. KIMBALL WTRMAIN $ - $ - $ 2,000 $ - 4430 4501 DEBT ISSUES D/S - PRINCIPAL $ 270,000 $ 282,000 $ 282,000 $ 294,000 4430 4502 DEBT ISSUES D/S - INTEREST $ 148,509 $ 149,866 $ 149,866 $ 137,866 4970 4820 EQUIP MNTC/REPL VEHICLES & R.S. $ - $ - $ - $ - 5426 94915 KIMBALL INTAKE & DRAIN VALVE PROJECT $ 362 $ 300,000 $ 50,000 $ 325,000 5476 94915 AUTO METER READ $ 96,446 $ 500,000 $ 500,000 $ 350,000 5490 94915 REPLACE WATER MAINS $ 30,258 $ 1,725,000 $ 125,000 $ 1,550,000 5574 94915 TTHM/HAA5 $ - $ 50,000 $ 50,000 $ 50,000
5575 94915 GEN & TRANSFER $ 486,327
5577 94915 POPE ST GEN $ 182,827
5586 94915 RELOCATE DUNAWEAL BOOSTER $ - $ 5,000 $ 5,000 $ 10,000 5594 94915 CONN CREEK WATER LINE $ 90,145 $ 175,000 $ 175,000 $ 2,183,123 5627 94915 PORTABLE GEN $ 43,577 $ - $ - $ -
5661 94915 MASTER SERVICES AGREEMENT $ 4,909 $ 151,000 $ 50,000 $ 100,000 5664 94915 RAISE UTILITY IRON ON HWY 29 $ - $ 20,000 $ 20,000 $ - 5665 94915 KIMBALL DAM RAISE $ - $ 2,099,409 $ 91,286 $ 300,000 5666 94915 BRANNAN STREET WATER MAIN LOOP $ - $ 40,000 $ 40,000 $ - 6000 94915 WATER PLANT IMPROVEMENTS $ - $ 75,000 $ 75,000 $ 130,000 NEW 94915 DWYER ROAD PUMP STATION $ - $ - $ - $ 550,000 NEW 94915 POPE ST PUMP STATION SHED $ - $ - $ - $ 20,000 Total Expenses ---------> $ 1,353,359 $ 5,572,275 $ 1,615,152 $ 5,999,989

WATER CIP FUND

City of Calistoga Fiscal Year 26-27 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 toward maintaining regulatory compliance, improving system reliability, and rehabilitating aging wastewater infrastructure. A major accomplishment during FY25/26 was the successful completion of the Riverside Ponds Project, which officially brought

City of Calistoga Fiscal Year 26-27 Budget
the City into compliance with the Regional Water Quality Control Board’s Ceaseand-Desist Order (CDO). This critical project included pond lining improvements, recycled water infrastructure upgrades, SCADA integration, control valve improvements, river monitoring devices, and trail restoration.

Additional major accomplishments completed during FY25/26 included installation of the new RAS/WAS VFD pumping system to improve treatment process efficiency, repairs and operational improvements at the Dunaweal Wastewater Treatment Plant, completion of the sewer system condition assessment and rehabilitation planning effort for sewer mains over 75 years old, replacement of the Palisades Lift Station Generator, completion of the new 12- inch sewer line extensions adjacent to the Fairgrounds along North Oak Street and Grant Street, and installation of the new sewer main along Stevenson Street.

These projects continue to improve system resiliency, reduce maintenance concerns, and prepare the City for future growth and infrastructure funding opportunities.

Projects planned this fiscal year include design of sewer infrastructure replacements serving the Fairgrounds, Golf Course recycled irrigation pump improvements, relining of the 20MG WWTP pond, recycled water pump station improvements, and continued design and planning efforts for replacement and rehabilitation of aging sewer infrastructure identified through recent condition assessment work.

Major Department Tasks Completed Fiscal Year 25-26
 Complete Riverside Ponds Project and achieve compliance with RWQCB Cease-and-Desist Order (CDO)
 Install new RAS/WAS VFD pumping system to improve treatment process operations
 Complete repairs and operational improvements at Dunaweal Wastewater Treatment Plant and WWTP
 Video inspect sewer mains over 75 years old and prepare rehabilitation assessment, cost estimates, and 10% conceptual designs for future sewer rehabilitation projects
 Replace Palisades Lift Station Generator
 Complete installation of new 12” sewer main adjacent to Fairgrounds along N.

Oak and Grant Street
 Complete installation of new sewer main along Stevenson Street and end of Grant

City of Calistoga Fiscal Year 26-27 Budget
Major Departmental Goals for Fiscal Year 26-27
• Complete design for Fairgrounds area sewer infrastructure replacements • Implement Golf Course recycled irrigation pump improvements to improve recycled water system reliability and efficiency
• Complete relining of the 20MG WWTP pond to maintain long-term regulatory compliance and system reliability
• Complete recycled water pump station improvements and operational upgrades
• Continue design and rehabilitation planning for replacement of aging sewer mains identified through recent condition assessment work • Pursue grant and/or low-interest funding opportunities for future sewer rehabilitation and infrastructure replacement projects
• Develop long-term capital improvement planning strategies for wastewater system rehabilitation, regulatory compliance, and infrastructure resiliency

FUND #103
Revenue Description
Unaudited
Revenues
FY 24-25
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 Investment Earnings $ 135,433 $ 60,000 $ 75,000
3267 Connection -Meter Setting Fee $ - $ - $ -
3282 Reimb for Misc City Services $ 1,098 $ - $ -
3289 OTHER REVENUE $ 1,581 $ - $ -
3304 RECYCLED WATER PROCEEDS $ 12,229 $ 8,000 $ 8,360
3305 GEOTHERMAL BILLING $ 61,505 $ - $ -
3501 SINGLE RESIDENT $ 1,551,367 $ 1,742,780 $ 1,821,205 3502 WASTEWATER CAPACITY
ALLOCATION $ - $ - $ -
3503 MULTI RESIDENT $ 754,463 $ 825,672 $ 862,828
3505 MOBILE HOMES $ 599,267 $ 595,120 $ 621,901
3510 TRANSIENT GEN. $ 1,395,256 $ 1,562,687 $ 1,633,008 3512 SPAS $ 4,390 $ 4,918 $ 5,139
3513

SPA GEO MEASURED
GROUNDWATER $ 577,610 $ 804,843 $ 841,061
3514 CAMPGROUNDS $ 21,764 $ 24,376 $ 25,473
3516 BED & BREAKFAST $ 65,794 $ 73,689 $ 77,005
3520 COMMERCIAL GEN. $ 255,868 $ 270,610 $ 282,787
3522 RESTAURANTS $ 214,307 $ 232,972 $ 243,455
3524 LAUNDRIES $ 22,906 $ 7,472 $ 7,808
3526 PUBLIC BLDG. $ 25,704 $ 17,950 $ 18,757
3528 MEDICAL CARE $ 17,455 $ 17,599 $ 18,391
3540 IND. GENERAL $ 6,599 $ 3,612 $ 3,774
3543 SCHOOLS $ 67,795 $ 56,612 $ 59,160
3544 SERVICE STATIONS $ 10,114 $ 8,893 $ 9,293
GRANT REVENUES $ - $ - $ -
Total Revenue Annually $ 5,802,506 $ 6,317,804 $ 6,614,406

SEWER FUND

Fund # : 103 Prog #: 4141 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 1,452 $ 7,920 $ 7,920 $ 15,000 4402 CONTRACT SERVICES $ 42,501 $ 40,000 $ 40,000 $ 30,000 4403 UTILITIES $ 22,602 $ 22,000 $ 22,000 $ 23,000
4404 REPAIRS/MAINTENANCE $ 11,946 $ 28,000 $ 28,000 $ 42,000 4405 TRAINING/TRAVEL $ 500 $ - $ - $ 500
4408 UNIFORMS $ 1,982 $ 4,000 $ 4,000 $ 3,500
4415 MAILING/COPYING $ 152 $ 100 $ 100 $ 200
4417 FUEL/OIL $ 6,032 $ 9,900 $ 9,900 $ 6,695
4424 HEALTH/SAFETY $ 60 $ 200 $ 200 $ -
4425 ATTORNEY FEES $ - $ - $ - $ 7,500
4431 FEES $ 8,529 $ 14,000 $ 14,000 $ 10,000
4432 LEASE PMTS $ 991 $ - $ - $ -
4434 VEHICLES-REPAIR/MAINTENANCE $ 8,505 $ 16,000 $ 16,000 $ - 4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 31,538 $ 28,668 $ 28,668 $ 26,124 4820 VEHICLES - R&S $ - $ 54,668 $ 54,668 $ 3,500
4821 MISC FIELD EQUIP $ 9,581 $ 162,500 $ 162,500 $ 66,666 4823 COMPUTER EQUIP $ - $ 8,000 $ 8,000 $ -
$ 146,373 $ 395,956 $ 395,956 $ 234,685
Unfunded Liability $ 28,224
Salaries and Benefits
4301 SEWER COLL SALARIES $ 168,513 $ 208,108 $ 208,108 $ 220,758 4302 SEWER COLL OVERTIME PAY $ 17,049 $ - $ - $ -
4303 SEWER COLL FICA/MEDICARE $ 14,651 $ 15,914 $ 15,914 $ 17,109 4308 SEWER COLL PART TIME WAGES $ 229 $ - $ - $ -
4309 SEWER COLL SPECIAL PAY $ 8,958 $ 3,376 $ 3,376 $ 7,348 4310 SEWER COLL PERS $ 41,912 $ 64,791 $ 64,791 $ 21,890 4311 SEWER COLL MEDICAL/DENTAL $ 28,567 $ 41,109 $ 41,109 $ 47,504 4312 SEWER COLL WORKER'S COMP $ 8,205 $ 11,200 $ 11,200 $ 11,200 4313 SEWER COLL OTHER BENEFITS $ 567 $ 692 $ 692 $ 1,293 4314 SEWER COLL SHARE SAVINGS $ 3,264 $ 2,545 $ 2,545 $ 2,177 4316 SEWER COLL EMPLR PD 401(A)
Total Salary and Benefits $ 291,916 $ 347,735 $ 347,735 $ 357,503 Depreciation $ 247,705 $ 273,000 $ 247,705 $ 247,705
TOTAL FY 26-27 BUDGET $ 685,994 $ 1,016,691 $ 991,396 $ 839,893 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

SEWER COLLECTION
Description of Changes by Account & Summary

Fund # : 103 Prog #: 4142 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 24-25 FY 25-26 FY 25-26 FY 26-27
4401 MATERIALS/SUPPLIES $ 346,003 $ 275,000 $ 275,000 $ 250,000 4402 CONTRACT SERVICES $ 275,948 $ 250,000 $ 250,000 $ 270,000 4403 UTILITIES $ 214,244 $ 275,000 $ 275,000 $ 250,000
4404 REPAIRS/MAINTENANCE $ 310,768 $ 230,000 $ 230,000 $ 271,500 4405 TRAINING/TRAVEL $ 4,133 $ 5,000 $ 5,000 $ 5,000
4408 UNIFORMS $ 6,146 $ 12,000 $ 12,000 $ 10,000
4410 ADVERTISING $ - $ - $ - $ -
4415 MAILING/COPYING $ 3,896 $ 4,000 $ 4,000 $ 4,250
4417 FUEL/OIL $ 16,238 $ 23,650 $ 23,650 $ 15,450
4310 PENSION $ - $ - $ - $ -
4424 HEALTH/SAFETY $ 1,003 $ 1,200 $ 1,200 $ 2,200
4425 ATTORNEY FEES $ 10 $ - $ - $ 10,000
4427 TAXI EXPENSE $ - $ - $ - $ -
4430 DUES/SUBSCRIPTIONS $ 4,281 $ 6,800 $ 6,800 $ 6,800 4431 FEES $ 44,003 $ 70,000 $ 70,000 $ 65,000
4432 LEASE PAYMENTS - ENTERPRISE $ 4,609 $ - $ - $ -
4434 VEHICLES-REPAIRS/MAINTENANCE $ 13,189 $ 18,744 $ 18,744 $ - 4435 CLAIMS PAID $ - $ - $ - $ -
4439 CENTRAL SERV. OVERHEAD $ 82,500 $ 82,500 $ 82,500 $ 82,500 4440 LAB FEES-BOTTLING COMPANIES $ 207 $ 2,000 $ 2,000 $ - 4503 WATER/SEWER $ 1,232 $ 10,000 $ 10,000 $ 10,000
4510 IT Allocation- EQUIPMENT REPLACEMENT FUND $ 130,384 $ 113,518 $ 113,518 $ 152,811 4820 VEHICLES - R&S $ - $ 36,400 $ 36,400 $ -
4821 MISC FIELD EQUIP $ 130,282 $ 60,000 $ 60,000 $ 6,750 SEWER DEBT SERVICE $ - $ 255,713 $ 255,713 $ 255,713
SEWER DEBT TO GENERAL FUND $ - $ 115,938 $ 115,938 $ 115,938 $ 1,589,076 $ 1,847,463 $ 1,847,463 $ 1,783,912
Unfunded Liability $ 87,413
Salaries and Benefits
4301 SEWER TREAT SALARIES $ 606,299 $ 635,276 $ 635,276 $ 650,954 4302 SEWER TREAT OVERTIME PAY $ 28,054 $ - $ - $ -
4303 SEWER TREAT FICA/MEDICARE $ 51,135 $ 48,581 $ 48,581 $ 50,448 4308 SEWER TREAT PART TIME WAGES $ 115 $ - $ - $ -
4309 SEWER TREAT SPECIAL PAY $ 33,689 $ 10,307 $ 10,307 $ 21,669 4310 SEWER TREAT PERS $ 125,603 $ 129,567 $ 129,567 $ 64,549 4311 SEWER TREAT MEDICAL/DENTAL $ 92,107 $ 125,489 $ 125,489 $ 140,076 4312 SEWER TREAT WORKER'S COMP $ 28,020 $ 20,100 $ 20,100 $ 20,100 4313 SEWER TREAT OTHER BENEFITS $ 2,073 $ 2,113 $ 2,113 $ 3,812 4314 SEWER TREAT SHARE SAVINGS $ 7,920 $ 7,769 $ 7,769 $ 6,419 4316 SEWER TREAT EMPLR PD 401(A) $ -
Total Salary and Benefits $ 975,015 $ 979,202 $ 979,202 $ 1,045,439 Depreciation $ 636,956 $ 725,000 $ 636,956 $ 636,956
TOTAL FY 26-27 BUDGET $ 3,201,047 $ 3,551,665 $ 3,463,621 $ 3,466,307 Totals
City of Calistoga
FY 26-27 Proposed Budget
Account Detail Budget Worksheet

SEWER TREATMENT
Description of Changes by Account & Summary

FUND #: 113
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget FY
25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3230 Other Grants $ 2,863,206 $ 3,325,970 $ 3,303,129 $ - 3251 INVESTMENT EARNINGS $ 6,310 $ - $ 2,400 $ 3,000
3269 IMPACT FEE (ONE TIME) $ 12,332 $ - $ 63,036 $ -
3299 TRANSFERS IN $ - $ 2,647,099 $ 500,000
Total Revenue ---------> $ 2,881,849 $ 3,325,970 $ 6,015,664 $ 503,000 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget FY
25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4430 4501 DEBT ISSUES D/S - PRINCIPAL $ 325,000 $ 155,000 $ 155,000 $ 160,000 4430 4502 DEBT ISSUES D/S - INTEREST $ 104,889 $ 100,713 $ 100,713 $ 92,838 5452 94915 Sewer Laterals $ - $ 8,000 $ 8,000 $ 8,000
5478 94915 Rancho de Lift $ 69,567 $ - $ 69,117 $ -
5540 94915 RIVERSIDE POND $ 3,902,691 $ 5,500,000 $ 5,559,382 $ - 5572 94915 GENERATOR UPG $ 596,526 $ - $ - $ -
5609 94915 WWTP PLANT IMPROVEMENTS $ 168,248 $ 185,000 $ 185,000 $ 1,465,000 5629 94915 SWR MAIN REIMB $ - $ 75,000 $ 75,000 $ 75,000 5631 94915 RAISE UT HWY 29 $ - $ 15,000 $ 15,000 $ -
5661 94915 MASTER SERVICES AGREEMENT $ 8,480 $ 151,000 $ 165,000 $ 100,000 5662 94915 PORTABLE GEN 1/3 $ 87,433 $ - $ - $ -
5674 94915 AB LINER $ 343,167 $ - $ - $ -
5676 94915 PALISADES LIFT STATION GENERATOR $ - $ 75,000 $ 75,000 $ - NEW 94915 LIFT STATION CELLULAR COMMUNICATION $ - $ - $ - $ 50,000 NEW 94915 RECYCLE IRRIGATION PUMP-GOLF COURSE $ - $ - $ - $ 120,000 NEW 94915 RECYCLE WATER TANK, PIPE & VALVE IMP. $ - $ - $ - $ 75,000 Total Expenses ---------> $ 5,606,001 $ 6,264,713 $ 6,407,211 $ 2,145,838

SEWER CIP FUND

FUND #
Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
Gas Tax #121 4700 4799 TRANSFERS OUT $ - $ - $ - $ 242,152 SB 1 - RMRA #122 4700 4799 TRANSFERS OUT $ - $ - $ - $ 684,606 Measure T #124 4700 4799 TRANSFERS OUT $ - $ 718,300 $ - $ 1,423,242 Transportation #157 4700 4799 TRANSFERS OUT $ 361,000 $ 361,000 $ - Police Cops #141 4700 4799 TRANSFERS OUT $ 125,000 $ 125,000 $ 205,500 $ 125,000 Water #102 4700 4799

TRANSFER OUT WATER LOAN TO
GF RESERVE $ 100,000 $ 100,000 $ 100,000
Sewer #103 4700 4799

TRANSFER OUT SEWER LOANS TO
GF RESERVE $ 115,938 $ 115,938 $ 115,938
Water #102 4700 4799 TRANSFERS OUT CIP #12 $ 1,709,046 $ 1,709,046 $ 2,656,188 Sewer #103 4700 4799 TRANSFERS OUT CIP #13 $ 2,647,099 $ 2,647,099 $ 3,193,511 $ - $ - $ -
General 101 4700 4799 TRANSFERS OUT - Debt $ 373,902 $ 373,902 $ 373,902 $ 373,902 General 101 4700 4799 TRANSFERS OUT - FAIRGROUNDS $ 648,532 $ 822,392 $ 909,937 $ 816,939 General 101 4700 4799 TRANSFERS OUT - Other $ 2,789,590 $ - $ - $ - GF #101,'Water #102 ,
Wastewater #103 t #117 4*** 4510 TRANSFERS OUT $ - $ 919,100 $ 919,100 $ 1,170,857 Infrastructure 110 4700 4799 TRANSFERS OUT $ 408,879 $ - $ 159,035 $ 1,293,055 Equip.Replace 115 4700 4799 TRANSFERS OUT $ 762,999 $ - $ - $ - City Adm Fund 148 4700 4799 TRANSFERS OUT $ 150,000 $ - $ - $ - Fire Fund 149 4700 4799 TRANSFERS OUT $ - $ - $ 438,366 $ - Parking Fee 155 4700 4799 TRANSFERS OUT $ 12,000 $ - $ 12,000 $ 12,000 Quality of Life #177 4700 4799 TRANSFERS OUT $ - $ - $ 143,035 $ 510,000 Inlieu Housing 178 4700 4799 TRANSFERS OUT $ 4,550,990 $ - $ - $ - Total Transfer Out ------> $ 9,821,892 $ 7,891,777 $ 8,093,958 $ 12,717,390 FUND #
Revenues Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ - $ - $ - $ -
General 101 3299 TRANSFERS IN - STREET PROJECTS $ - $ 718,300 $ - $ 2,350,000 General 101 3299 TRANSFERS IN - PROJECTS $ - $ 361,000 $ 361,000 $ 80,000 General 101 3299 TRANSFERS IN $ 287,000 $ 125,000 $ 655,866 $ 137,000 General 101 1115

TRANSFER IN WATER LOAN TO GF
RESERVE $ 100,000 $ 100,000 $ 100,000
General 101 1115

TRANSFER IN SEWER LOANS TO GF
RESERVE $ 115,938 $ 115,938 $ 115,938
Infrastructure 110 3299 TRANSFERS IN $ 1,000,000 $ - $ - $ - Water #112 3299 TRANSFERS IN #02 $ 1,709,046 $ 1,709,046 $ 2,656,188 Sewer #113 3299 TRANSFERS IN #03 $ 2,647,099 $ 2,647,099 $ 3,193,511 Equipment #114 3299 TRANSFERS IN $ 1,335,882 $ - $ - $ - TDA #125 3299 TRANSFERS IN $ 453,709 $ - $ - $ -
Measure D #128 3299 TRANSFERS IN $ 4,550,990 $ - $ - $ - Debt #130 3299 TRANSFERS IN $ 373,902 $ 373,902 $ 373,902 $ 373,902 Fairgrounds #170 3299 TRANSFERS IN BUDGET $ 648,532 $ 822,393 $ 1,052,972 $ 816,939 Fairgrounds #170 3299 TRANSFERS IN OTHER $ 408,878 $ - $ 159,035 $ 1,723,055 Equipment-IT #117 3302 & 3303 TRANSFERS IN $ 762,999 $ 919,100 $ 919,100 $ 1,170,857 Total Transfer In ---------> $ 9,821,893 $ 7,891,778 $ 8,093,958 $ 12,717,390

TRANSFER OUT - TRANSFERS IN - PROPOSED BUDGET DETAIL

TRANSFERS OUT

TRANSFERS IN

City of Calistoga Fiscal Year 26-27 Budget
Budget
The Special Revenue Funds for the FY 26-27 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

City of Calistoga Fiscal Year 26-27 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 U Fund
Measure U 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 U.

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.

Special Revenue Funds

City of Calistoga Fiscal Year 26-27 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

City of Calistoga Fiscal Year 26-27 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

City of Calistoga Fiscal Year 26-27 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

City of Calistoga Fiscal Year 26-27 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 are 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

FUND #: 110
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 25,076 $ - $ 30,000 $ 25,000 3269 IMPACT FEE (ONE TIME) $ - $ - $ - $ -
3299 TRANSFERS IN $ 1,000,000 $ - $ 500,000 $ 100,000
Total Revenue ---------> $ 1,025,076 $ - $ 530,000 $ 125,000 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4110 4499 PURCHASE OF FAIRGROUNDS $ 1,983,802 $ - $ - $ - 4700 4499 TRANSFERS OUT - FAIRGROUNDS $ 408,879 $ - $ 143,035 $ 1,273,055 4700 4499 TRANSFERS OUT - GF $ - $ - $ - $ 20,000
Total Expenses ---------> $ 2,392,681 $ - $ 143,035 $ 1,293,055 FUND #: 111
Revenue Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 289 $ - $ 300 $ 300
3100 ASSET FORFEITURE $ - $ - $ - $ -
Total Revenue ---------> $ - $ - $ - $ -
Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4401 POLICE MATERIAL/SUPPLY $ 2,657 $ - $ - $ -
4402 CONTRACT $ - $ - $ - $ -
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - $ - $ - $ -
Total Expenses ---------> $ 2,657 $ - $ - $ -

INFRASTRUCTURE FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

ASSET FORFEITURE FUND

FUND #: 121
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3233 GAS TAX 2106 $ 20,067 $ 20,318 $ 20,318 $ 20,578
3234 GAS TAX 2107 $ 43,163 $ 46,152 $ 46,152 $ 45,781
3235 GAS TAX 2107.5 $ 2,000 $ 2,000 $ 2,000 $ 2,000
3251 INVESTMENT EARNINGS $ 6,740 $ 5,000 $ 5,000 $ 8,000 3253 GAS TAX 2105 $ 32,537 $ 33,850 $ 33,850 $ 34,236
3271 GAS TAX-HUT 2103 $ 50,031 $ 49,045 $ 49,045 $ 51,199 3282 GAS TAX REIMB. MISC SERVICES $ 10,459 $ - $ - $ -
Total Revenue ---------> $ 164,997 $ 156,365 $ 156,365 $ 161,794 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4451 4403 STREET LIGHTING UTILITIES $ 41,482 $ 44,000 $ 44,000 $ 47,600 4700 4799 FUND TRANSFERS TRANSFERS OUT $ - $ - $ 242,152 Total Expenses ---------> $ 41,482 $ 44,000 $ 44,000 $ 289,752 FUND #: 122
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 11,277 $ 10,000 $ 10,000 $ 13,000 3274 RMRA $ 142,312 $ 141,836 $ 141,836 $ 146,943
Total Revenue ---------> $ 153,589 $ 151,836 $ 151,836 $ 159,943 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - $ - $ - $ 684,606 Total Expenses ---------> $ - $ - $ - $ 684,606

STATE GAS TAX FUND

RMRA FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 123
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 21,182 $ 15,000 $ 21,200 $ 21,200 3299 TRANSFERS IN $ - $ - $ - $ -
Total Revenue ---------> $ 21,182 $ 15,000 $ 21,200 $ 21,200 FUND #: 124
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3230 OTHER GRANTS $ 671,248 $ 700,000 $ 667,734 $ 650,000 3251 INVESTMENT EARNINGS $ 1,604 $ 500 $ 2,500 $ 2,900
Total Revenue ---------> $ 672,852 $ 700,500 $ 670,234 $ 652,900 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - $ - $ - $ 1,423,242 Total Expenses ---------> $ - $ - $ - $ 1,423,242

MEASURE A FUND

MEASURE U FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 125
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3230 OTHER GRANTS $ 1 $ 150,000 $ 150,000 $ 300,000
3230 0001 CONN CREEK WATER LINE $ - $ - $ - $ -
3299 TRANSFERS IN $ 453,709 $ - $ - $ -
3251 INVESTMENT EARNINGS $ 16,286 $ 16,000 $ 16,000 $ 16,000 Total Revenue ---------> $ 469,996 $ 166,000 $ 166,000 $ 316,000 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - $ - $ - $ -
5518 4901 BERRY STREET PROJ MGMT/INSPE $ 1,248 $ - $ - $ - 5536 4419 BRANNAN STREET SALE OF FUEL $ - $ - $ - $ -
5536 94915 BRANNAN STREET $ 15,707 $ 180,000 $ 559,895 $ - 5568 94915 SOUTH OAK BRIDGE $ - $ - $ - $ -
Total Expenses ---------> $ 16,955 $ 180,000 $ 559,895 $ - FUND #: 127
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 263 $ 250 $ 250 $ 250
3270 MOBILEHOME OPERATE PERMIT FEE $ - $ - $ - $ -
3282 REIMB FOR MISC CITY SERVICES $ - $ 10,740 $ 10,740 $ - 3289 OTHER REVENUE $ - $ - $ - $ -
Total Revenue ---------> $ 263 $ 10,990 $ 10,990 $ 250
Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4610 4402 MH Rent Stable CONTRACT $ - $ 6,825 $ 6,825 $ - 4610 4431 MH Rent Stable FEES $ - $ - $ - $ -
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - $ - $ - $ -
Total Expenses ---------> $ - $ 6,825 $ 6,825 $ -

TDA FUND

MH PARK PROGRAM FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 130
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3299 TRANSFERS IN $ 373,902 $ 373,902 $ 373,902 $ 373,902 Total Revenue ---------> $ 373,902 $ 373,902 $ 373,902 $ 373,902 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4430 4501 DEBT ISSUES D/S - PRINCIPAL $ 347,003 $ 354,316 $ 354,316 $ 354,316 4430 4502 DEBT ISSUES D/S - INTEREST $ 26,899 $ 19,586 $ 19,586 $ 19,586 Total Expenses ---------> $ 373,902 $ 373,902 $ 373,902 $ 373,902 FUND #: 133
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 77 $ 40 $ 78 $ 78
3399 SPECIAL ASSESSMENTS $ 1,000 $ 1,000 $ - $ -
Total Revenue ---------> $ 1,077 $ 1,040 $ 78 $ 78
Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4167 4402 SILVERADO LMD CONTRACT $ 50 $ 500 $ - $ -
4167 4431 SILVERADO LMD FEES $ - $ - $ -
Total Expenses ---------> $ 50 $ 500 $ - $ -

DEBT SERVICE FUND

SILVERADO PLACE LMD FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 135
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 15 $ 8 $ 8 $ 8
3399 SPECIAL ASSESSMENTS $ 1,558 $ 403 $ 403 $ -
Total Revenue ---------> $ 1,573 $ 411 $ 411 $ 8
Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4168 4402 PALISADES LMD CONTRACT $ 50 $ 500 $ 500 $ 500 4168 4403 PALISADES LMD UTILITIES $ 1,245 $ 1,600 $ 1,600 $ 1,600 Total Expenses ---------> $ 1,295 $ 2,100 $ 2,100 $ 2,100 FUND #: 141
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3225 STATE GRANTS $ 56,047 $ 7,488 $ 7,488 $ -
3251 INVESTMENT EARNINGS $ 11,876 $ - $ - $ -
3358 COPS GRANT $ 201,961 $ 125,000 $ 125,000 $ 125,000 Total Revenue ---------> $ 269,884 $ 132,488 $ 132,488 $ 125,000 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4659 4433 STATE COPS GRNT COPS Expenses $ 26,305 $ - $ 54,250 $ 100,000 4700 4799 FUND TRANSFERS TRANSFERS OUT $ 125,000 $ 225,000 $ 205,500 $ 125,000 Total Expenses ---------> $ 151,305 $ 225,000 $ 259,750 $ 225,000

PALISADES LMD FUND

POLICE GRANTS FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 144
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3225 STATE GRANTS $ 65,253 $ 62,253 $ -
3251 INVESTMENT EARNINGS $ 22,720 $ - $ - $ -
3289 OTHER REVENUE $ - $ - $ - $ -
3940 PROCEEDS OF LONG-TERM NOTE $ 59,774 $ 40,000 $ 28,425 $ 40,000 Total Revenue ---------> $ 82,494 $ 105,253 $ 90,678 $ 40,000 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4021 LOAN PROG CONTRACT $ 137 $ - $ - $ -
4107 4442 COMMUNITY PROMO NAPA CO HOUS A $ 1,965 $ - $ - $ - 4615 4402 LOW INC HOUSING CONTRACT $ - $ - $ - $ -
4616 4402 HOME PALISADES CONTRACT $ - $ - $ - $ -
Total Expenses ---------> $ 2,102 $ - $ - $ -
FUND #: 148
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3269 IMPACT FEE (ONE TIME) $ 365,491 $ 15,000 $ 15,000 $ 15,000 3299 TRANSFERS IN $ - $ -
Total Revenue ---------> $ 365,491 $ 15,000 $ 15,000 $ 15,000 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4700 4799 FUND TRANSFERS TRANSFERS OUT $ 150,000 $ - $ - $ - Total Expenses ---------> $ 150,000 $ - $ - $ -

CDBG REVOLVING FUND

CITY ADMIN FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 149
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 5,205 $ 50 $ 5,500 $ 6,000
3269 IMPACT FEE (ONE TIME) $ 308,048 $ 4,500 $ 59,633 $ 4,500 3299 TRANSFERS IN $ - $ - $ -
Total Revenue ---------> $ 313,253 $ 4,550 $ 65,133 $ 10,500 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - $ 438,366 $ 438,366 $ - Total Expenses ---------> $ - $ 438,366 $ 438,366 $ -
FUND #: 150
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 2,941 $ - $ 3,000 $ 3,200
3269 IMPACT FEE (ONE TIME) $ 81,850 $ 1,500 $ 15,865 $ 1,500 3299 TRANSFERS IN $ - $ -
Total Revenue ---------> $ 84,791 $ 1,500 $ 18,865 $ 4,700 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - $ - $ 100,000 $ 109,312 Total Expenses ---------> $ - $ - $ 100,000 $ 109,312

FIRE IMPACT FUND

POLICE IMPACT FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 155
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 1,064 $ 400 $ 1,100 $ 1,150
3261 OTHER FILING FEES $ 25,000 $ 30,000 $ 30,000 $ 30,000 Total Revenue ---------> $ 26,064 $ 30,400 $ 31,100 $ 31,150 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4700 4799 FUND TRANSFERS TRANSFERS OUT $ 12,000 $ - $ - $ 12,000 Total Expenses ---------> $ 12,000 $ - $ - $ 12,000
FUND #: 157
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 9,781 $ - $ 10,000 $ 11,000
3269 IMPACT FEE (ONE TIME) $ 31,681 $ 10,000 $ 19,174 $ 10,000 Total Revenue ---------> $ 41,462 $ 10,000 $ 29,174 $ 21,000 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - $ 361,000 $ 526,759 $ - Total Expenses ---------> $ - $ 361,000 $ 526,759 $ -

PARKING FEE FUND

TRANSPORTATION FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 166
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget FY
25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3299 TRANSFERS IN $ - $ 200,000 $ 200,000 $ 100,000
Total Revenue ---------> $ - $ 200,000 $ 200,000 $ 100,000 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget FY
25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4119 4310 NON DEPARTMENTL PERS $ - $ - $ - $ -
4119 4422 NON DEPARTMENTL RETIREE HEALTH EXP $ - $ - $ - $ - Total Expenses ---------> $ - $ - $ - $ -
FUND #: 175
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget FY
25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 545 $ - $ 550 $ 555
3940 PROCEEDS OF LONG-TERM NOTE $ - $ - $ - $ -
Total Revenue ---------> $ 545 $ - $ 550 $ 555
Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget FY
25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4615 4402 Low Inc Housing CONTRACT $ - $ - $ -
Total Expenses ---------> $ - $ - $ - $ -

UNFUNDED ACCRUED LIABILITY FUND

HOME GRANT FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 177
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 7,465 $ - $ 7,500 $ 7,600
3269 IMPACT FEE (ONE TIME) $ 589,683 $ 6,000 $ 159,356 $ 25,000 3299 TRANSFERS IN $ - $ - $ -
Total Revenue ---------> $ 597,148 $ 6,000 $ 166,856 $ 32,600 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - $ - $ 143,035 $ 510,000 $ -
Total Expenses ---------> $ - $ - $ 143,035 $ 510,000
FUND #: 178
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 94,523 $ 13,400 $ 13,400 $ 13,400 3278 AFFORDABLE HOUSING $ 266,348 $ 7,383 $ 7,383 $ 7,500 3289 OTHER REVENUE $ 853 $ 100 $ 100 $ 100
4700 4799 TRANSFERS OUT - MEASURE D FUND #128 $ 4,550,990 $ - $ - $ - Total Revenue ---------> $ 4,912,714 $ 20,883 $ 20,883 $ 21,000

QUALITY OF LIFE FUND

INLIEU HOUSING FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 187
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 136 $ 110 $ 140 $ 145
3291 DONATIONS $ - $ 25 $ 25 $ -
3291 0007 SPECIAL EVENTS $ 1,210 $ 3,900 $ 1,300 $ 1,300 Total Revenue ---------> $ 1,346 $ 4,035 $ 1,465 $ 1,445 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - $ - $ - $ -
Total Expenses ---------> $ - $ - $ - $ -
FUND #: TR
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3251 INVESTMENT EARNINGS $ 2,950 $ 3,000 $ 3,000 $ 3,000 3289 OTHER REVENUE $ 84,088 $ 1,200 $ 1,300 $ 1,300
Total Revenue ---------> $ 87,038 $ 4,200 $ 4,300 $ 4,300 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget
FY 25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4700 4799 FUND TRANSFERS TRANSFERS OUT $ - $ - $ - $ -
Total Expenses ---------> $ - $ - $ - $ -

RECREATION DONATION FUND

TREE MITIGATION FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

City of Calistoga Fiscal Year 26-27 Budget
Equipment and Information Technology (IT) 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 have scheduled replacement of computers, annual software subscriptions and software for all city departments. The proposed budget includes $120,000 for completion of Laserfiche and scanning of historical documents.

Upgraded subscriptions for Cisco Duo MFA and CrowdStrike Endpoint for $93,000 along with $60,000 to replace network cabling at Police Department This fund will have an approximate fund balance of $400,000 at the beginning of fiscal year 2026-27 for anticipated expenditures. The amount of $100,000 is obligated for the Tyler ERP system’s annual subscription, support, and maintenance.

Equipment Replacement/IT Fund

FUND #: 115
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget FY
25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3230 OTHER GRANTS $ - $ - $ - $ -
3251 INVESTMENT EARNINGS $ 7,893 $ - $ - $ -
3281 SALE OF PROPERTY $ 446 $ 446
3289 OTHER REVENUE $ - $ - $ -
3291 EQUIPMENT REPLACEMENT DONATION $ 4,000 $ - $ - $ - 3299 TRANSFERS IN $ 200,000 $ - $ -
3301 Equip Replacement Charges $ 60 $ 2 $ 2 $ -
3302 Equip Mntc & Oper Charges $ 43,662 $ - $ - $ -
3303 Computer System Charges $ 13,788 $ - $ - $ -
Total Revenue ---------> $ 69,403 $ 200,448 $ 448 $ -
Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget FY
25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4115 4404 PLANNING REPAIRS & MAINT $ - $ - $ - $ -
4116 4404 POLICE SERVICES REPAIRS & MAINT $ 1,654 $ 2,500 $ 2,500 $ 2,500 4117 4404 FIRE SERVICES REPAIRS & MAINT $ - $ - $ -
4121 4404 POLICE SERVICES MISC FIELD EQUIP $ - $ - $ - $ - 4122 4401 STREETS MATERIAL/SUPPLY $ - $ 10,000 $ - $ -
4122 4404 STREETS REPAIRS & MAINT $ 3,060 $ - $ 10,000 $ 5,000 4123 4404 PARK MAINT. REPAIRS & MAINT $ - $ - $ - $ -
4127 4404 BUILDING DEPT. REPAIRS & MAINT $ - $ - $ - $ - 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 TELEPHONE $ 3,068 $ 5,000 $ 5,000 $ 4,000 4970 4432 EQUIP MNTC/REPL LEASE PMTS. $ 6,623 $ 10,000 $ 10,000 $ 8,000 4970 4505 EQUIP MNTC/REPL DEPRECIATION $ 185,112 $ 178,000 $ 185,112 $ 185,112 4970 4820 EQUIP MNTC/VEHICLE & R.S. $ - $ - $ - $ -
4970 4821 EQUIP MNTC/REPL VEHICLES & R.S. $ 45,593 $ - $ - 4970 4822 EQUIP MNTC/REPL MISC FIELD EQUP $ - $ - $ - $ - 4970 4823 EQUIP MNTC/REPL MISC OFFICE EQP $ - $ - $ - $ - 4975 4401 EQUIP MNTC/REPL COMPUTER EQUIP $ - $ - $ -
4700-4799 TRANSFER OUT $ 762,999 $ - $ - $ -
4975 4402 COMPUTER SYSTEM CONTRACT $ - $ - $ -
4975 4405 COMPUTER SYSTEM TRAINING/TRAVEL $ - $ - $ -
4975 4820 COMPUTER SYSTEM DEPRECIATION $ - $ - $ - $ -
4975 4821 COMPUTER SYSTEM VEHICLES & R.S. $ - $ - $ - $ - 4975 4823 COMPUTER SYSTEM MISC FIELD EQUP $ 14,850 $ - $ - COMPUTER SYSTEM COMPUTER EQUIP $ - $ - $ -
8001 4402 ERP IMPLEMENT CONTRACT $ (210) $ - $ - $ -
Total Expenses ---------> $ 1,022,749 $ 205,500 $ 212,612 $ 204,612

EQUIPMENT REPLACEMENT FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

FUND #: 117
Revenue Description
Unaudited
Revenues
FY 24-25
Amended
Budget FY
25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
3289 OTHER REVENUE $ - $ - $ 448 $ -
3299 TRANSFERS IN $ 762,999 $ 919,100 $ 919,100 $ 1,170,857 3302 COMPUTER SYSTEM CHARGES $ 778,720 $ - $ - $ -
3303 EQUIP MAINT & OPERATING CHARGES $ 245,912 $ - $ - $ - Total Revenue ---------> $ 1,787,631 $ 919,100 $ 919,548 $ 1,170,857 Expenditures Description
Unaudited
Expenditures
FY 24-25
Amended
Budget FY
25-26
Projected
Budget
FY 25-26
Proposed
Budget
FY 26-27
4970 4401 LAND ACQUISITN VEHICLES & R.S. $ - $ - $ - $ - 4970 4404 EQUIP MNTC/REPL MATERIAL/SUPPLY $ - $ - $ 180 $ - 4970 4429 EQUIP MNTC/REPL TELEPHONE $ 34,081 $ - $ 12,358 $ 192,000 4970 4432 EQUIP MNTC/REPL LEASE PMTS. $ 32 $ 41,500 $ 41,500 $ 45,600 4970 4505 EQUIP MNTC/REPL DEPRECIATION $ 35,630 $ - $ 11,009 $ - 4970 4820 EQUIP MNTC/ VEHICLES & R.S. $ - $ 39,600 $ 39,600 $ - 4975 4401 EQUIP MNTC/REPL COMPUTER EQUIP $ 52 $ 150,000 $ 150,000 $ 142,000 4975 4402 COMPUTER SYSTEM CONTRACT $ 546,851 $ 338,000 $ 338,000 $ 460,425 4975 4405 COMPUTER SYSTEM TRAINING/TRAVEL $ - $ - $ -
4975 4820 COMPUTER SYSTEM VEHICLES & R.S. $ - $ - $ - $ - 4975 4430 COMPUTER SYSTEM DUES & SUBSCRIPTIONS $ 8,496 $ - $ - $ 303,200 4975 4823 COMPUTER SYSTEM MISC FIELD EQUP $ 299,783 $ 350,000 $ 350,000 $ 125,000 8001 4402 ERP IMPLEMENT CONTRACT $ 97,368 $ 125,000 $ 125,000 $ 190,000 Total Expenses ---------> $ 1,022,294 $ 1,044,100 $ 1,067,648 $ 1,458,225

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

TECHNOLOGY IS FUND

Grant & Other Funding Projection FY 26/27
Item No CIP Project Grant Name
Projected Grant Reimbursement
FY26/27 Fund # Expend Fund Due Date
1 Pavement Maintenance Measure U $1,423,242 101-5402-94915 For life of Measure 2 Pavement Maintenance SB 1 $684,606 101-5402-94915 For life of Measure 3 Pavement Maintenance Gas Tax $242,152 101-5402-94915 By Fiscal Year 4 South Oak Bridge TDA-3 $150,000 101-5668-94905 12/31/2027 5 South Oak Bridge TDA-3 $150,000 101-5668-94905 12/31/2027 6 Pool Improvements Cultural/Recreational Development Impact Fees (DIF)
$60,000 101-NEW-94905 FY 2026/27
7 Conn Creek Waterline Hazard Mitigation Grant (HMGP) $1,396,174 112-5594-94915 12/31/2026 8 Kimball Intake and Drain Valve Measure A monies $767,364 112-5426-94915 7/31/2027 9 Kimball Intake and Drain Valve Hazard Mitigation Grant (HMGP) $1,668,750 112-5426-94915 Pending approval FY 26/27
10 Kimball Dam Raise Hazard Mitigation Grant (HMGP) $1,462,057 112-5665-94915 7/31/2027 11 Relocate Dunaweal Hazard Mitigation Grant (HMGP) $10,000 112-5586-94915 FY 26/27 Total = $8,014,345

City of Calistoga
Original Issue Balance Adjustments Principal Interest Total Principal
Balance
Amount 7/1/2026 Additions Pymts Pymts 6/30/2027

WATER FUND
$ 3,905,000 $ 2,455,000 $ 215,000 $ 81,257 $ 296,257 $ 2,240,000 Issue Date: 05/08/2018
Principal Payments Due 10/1

2.875 % to 5.0%
'October 2044
USDA 2011 COP $ 3,750,000 $ 2,285,852 $ 79,000 $ 56,159 $ 135,159 $ 2,206,852 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 $ 4,740,852 $ 294,000 $ 137,416 $ 431,416 $ 4,446,852

WWTP FUND
$ 5,015,000 $ 2,805,000 $ 160,000 $ 92,838 $ 252,838 $ 2,645,000 Issue Date: 05/08/2018
Principal Payments Due 10/1

2.875 % to 5.0%
'October 2044
TOTAL WWTP DEBT $ 10,624,999 $ 2,805,000 $ 160,000 $ 92,838 $ 252,838 $ 2,645,000

GENERAL LONG TERM DEBT ACCOUNT GROUP
Lease Payable-West America $ 3,870,413 $ 610,059 $ 363,059 $ 10,844 $ 373,903 $ 247,000 Pool, Fire, recreation, public works
Issue Date: 05/01/2016
'February 1, 2028 2.44%
TOTAL LONG TERM DEBT $ 3,870,413 $ 610,059 $ - $ 363,059 $ 10,844 $ 373,903 $ 247,000 GRAND TOTAL $ 22,150,413 $ 8,155,910 $ 817,059 $ 241,098 $ 1,058,157 $ 7,338,852 Wastewater Revenue COP 2018
Fiscal Year 26-27 Budget
Debt Schedule
FY 2026-27
Water Revenue COP 2018

City of Calistoga Fiscal Year 26-27 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.

City of Calistoga Fiscal Year 26-27 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.