Colfax City Council
May 16, 2022

Colfax City Council Meetings are ADA compliant. If you need disability-related modification or accommodation including auxiliary aids or services to participate in this meeting, please contact the City Clerk at (530) 346-2313 at least 72 hours prior to make arrangements for ensuring your accessibility.

May 16, 2022
1 City Council Meeting
COUNCIL CHAMBERS, 33 SOUTH MAIN STREET, COLFAX, CA
Mayor Trinity Burruss ⋅ Mayor Pro Tem Marnie Mendoza
Councilmembers ⋅ David Ackerman ⋅ Joe Fatula ⋅ Sean Lomen

SPECIAL MEETING AGENDA
May 16, 2022
Special Workshop Session: 1:30PM
1 OPEN SESSION
1A. Call Open Session to Order
1B. Roll Call
2 PUBLIC COMMENT
2A. Open Public Comment
Members of the public are permitted to address the Council orally or in writing on matters of concern to the public within the subject matter jurisdiction of the City that are not listed on this agenda. Please make your comments as succinct as possible. Oral comments made at the meeting may not exceed three (3) minutes per speaker. Written comments should not exceed 500 words. Written comments received before the close of an agenda item may be read into the record, with a maximum allowance of three (3) minutes in length. Council cannot act on items not listed on this agenda but may briefly respond to statements made or questions posed, request clarification, refer the matter to staff, or place the matter on a future agenda.
3 WORKSHOP SESSION
3A. Annual Review of Administrative Policies and Procedures 3B. Risk Assessment Process
3C. Review of Fiscal Year 2022-2023 and Fiscal Year 2023-2024 Preliminary Budget The purpose of this workshop is to review staff prepared analysis and provide Council and public input to the City of Colfax fiscal processes. Any recommendations or proposed amendments will be presented for Council review and approval at a future regularly scheduled Council Meeting.
4 ADJOURNMENT
Colfax City Council Meetings are ADA compliant. If you need disability-related modification or accommodation including auxiliary aids or services to participate in this meeting, please contact the City Clerk at (530) 346-2313 at least 72 hours prior to make arrangements for ensuring your accessibility.

May 16, 2022
2 I, Marguerite Bailey, City Clerk for the City of Colfax, declare that this agenda was posted in accordance with the Brown Act at Colfax City Hall and Colfax Post Office. The agenda is also available on the City website at http://colfax-ca.gov/
Marguerite Bailey, City Clerk
Administrative Remedies must be exhausted prior to action being initiated in a court of law. If you challenge City Council action in court, you may be limited to raising only those issues you or someone else raised at a public hearing described in this notice/agenda, or in written correspondence delivered tothe City Clerk of the City of Colfax at, or prior to, said public hearing

SPECIAL MEETING AGENDA PACKAGE
May 16, 2022
Public Workshop Session: 1:30PM
This Public Workshop has been scheduled for the following activities:
3A. Annual Review of Administrative Policies and Procedures 3B. Risk Assessment Process
3C. Review of Fiscal Year 2022-2023 and Fiscal Year 2023-2024 Preliminary Budget The purpose of this workshop is to review staff prepared analysis and provide Council and public input to the City of Colfax fiscal processes. Any recommendations or proposed amendments will be presented for Council review and approval at a future regularly scheduled Council Meeting.

SPECIAL MEETING AGENDA PACKAGE
May 16, 2022
Public Workshop Session: 1:30PM
3A. Annual Review of Administrative Policies and Procedures The City Financial Policies and Investment Policy which were both initially adopted by Resolution No. 29-2014 in October of 2014 stipulate that the policies will be reviewed annually as part of the budget process.

City Staff has reviewed the policies and has no recommended changes to the Financial Policies and no recommended changes to the Investment Policy at this time. The policies are attached for review and consideration of recommended changes.

Attachments:

1. Financial Policies

2. Investment Policy
1 CITY OF COLFAX

ADMINISTRATIVE POLICIES AND PROCEDURES
Subject: Financial Policies
Effective Date: June 09, 2021
Resolution: Resolution №. 27-2021
Previous Resolutions: Resolution No. 20-2019, Resolution No. 29-2014

PURPOSE
The City of Colfax is accountable to the community for the use of public dollars. Municipal resources will be used wisely to ensure adequate funding for the services, public facilities and infrastructure necessary to meet the community’s present and future needs.

This policy document establishes a comprehensive set of financial guidelines for the City that will assist elected officials and staff in the development of fiscal management practices and serve as a guideline for operational and strategic decision-making related to financial management of the City.

These policies will be reviewed annually as part of the budget process and amended as necessary to guide the City in maintaining its financial stability.

GOALS AND OBJECTIVES
 Guide the City Council and management policy decisions that have significant fiscal impact  Maintain and protect City assets and infrastructure
 Employ balanced and fair revenue policies that provide adequate funding for desired programs
 Set forth operating principles that minimize the cost of government services and minimize financial risk
 Promote sound financial management by providing accurate and timely information on the City’s financial condition
 Ensure the legal use of financial resources through an effective system of internal controls  Promote cooperation and coordination with other governments and the private sector in the financing and delivery of services
 Protect the City’s credit rating and provide for adequate resources to meet the provision of the City’s debt obligations on all municipal debt
 Maintain appropriate financial capacity for present and future needs 2 PROCEDURES AND GUIDELINES
This document discusses the most important elements of financial management in one comprehensive centralized format and is organized into the following areas of discussion:

A. Operating Budget
B. Revenues
C. Expenditures
D. Cash Management and Investments
E. Capital Financing and Debt Management
F. Fund Accounting and Reserve Fund Policies
G. Financial Reporting
A. Operating Budget

1. The budget will be adopted by the City Council no later than June 30th of each year. a. The City Manager will develop and present a biennial budget. b. The City should strive to develop a multi-year financial plan that is updated as part of the periodic budget process.

2. A calendar of events related to budget development will be presented to City Council by April 1st of each year.
a. Scheduled activities will encourage early involvement with the City Council and the public.

3. A balanced provisional budget will be presented to City Council for review and adoption with total projected expenditures not exceeding total estimated revenues. a. The budget will be developed in a way that facilitates public study and effectively communicates key economic and fiscal issues to City Council and the public. b. Actual revenues, expenditures, reserve balances and fund balances for the prior fiscal year and estimates for the current year will be provided. c. Forecasts require clearly stated assumptions. Estimations should be conservative but reasonable.
d. The City budget must comply with the annual determination of the City’s appropriations limit calculated in accordance with Article XIIIB of the Constitution of the State of California and must adopt an annual resolution to this effect. e. One-time revenue sources are not to be relied upon to fund ongoing operations. f. Should it be necessary, City Council may approve a planned use of accumulated fund balances in prior years for inclusion in the budget.
g. A multi-year capital improvement plan should be developed so that project priorities and debt capacity can be analyzed.

4. The Finance Department will maintain a system for monitoring the City’s budget performance.
a. The City Manager will provide the City Council with a mid-year review of the City’s financial activities. The review will be presented in February and compare annual budget projections with actual results.
3 B. Revenues

1. The City will strive to maintain a diversified and stable revenue base to minimize the impact of economic fluctuation.
a. Revenue forecasts shall be realistically estimated and based on the best information available. The City will follow a vigorous policy of collecting revenues. b. Trends analyzing the dependence on distinct revenue sources shall be included in the budget documents for consideration by the City Council.

2. The City will seek out, apply for, and effectively administer federal, state, and other grants that address the City’s current operating and capital priorities. a. All potential grants will be carefully examined for matching requirements. b. Grants may be rejected if programs must be continued with local resources after grant funds are exhausted.

3. The City shall develop and maintain a comprehensive list of various fees and charges. a. The City should strive to cover the full cost of providing non-tax and discretionary feebased service operations except to the extent that City Council approves defined subsidy levels by program area.
b. Enterprise funds will have revenues sufficient to meet all cash operating expenses, capital expenses, approved cash reserves and any debt service.
c. Rate studies should be conducted periodically (three to five years) to ensure the proper balance of costs and service charges.

4. Economic downturns and gaps in cash flow will be addressed as soon as recognized. a. Council must approve inter-fund loans, except for short-term working capital loans. i. Short-term inter-fund loans for working capital to provide cash for Councilapproved reimbursable grants and projects, are permitted. ii. Short-term working capital loans are also permitted for temporary (less than one year) timing differences in cash flows when expenditures are incurred before revenue is collected.
iii. Interfund loans will not be used to solve ongoing structural budget issues and will not hinder the accomplishment of any function or project for which the lending fund was established.
b. Deficit financing and borrowing to support on-going operations is not the policy of the City as a response to long-term revenue shortfalls
i. Revenue forecast will be revised and expenses will be reduced to conform to the revised long-term forecast
ii. Revenue increases will be considered as appropriate.

5. The City will review contracts and leases, which result in revenues to the City on a timely basis in order to provide for careful evaluation by the City Council.

C. Expenditures

1. The City will propose operating expenditures, which can be supported from ongoing revenues.
a. Before the City undertakes any agreements that would create fixed on-going expenses, the cost implications of such agreements will be fully determined for current and future years.
4 b. The City will invest in technology and other efficiency tools to maximize productivity c. The City will hire additional staff only after the need of such positions has been demonstrated and documented.
d. The City will strive to pay competitive market level compensation to its employees. e. All compensation planning and collective bargaining will focus on the total cost of compensation, which includes salary, health care benefits, paid leave, pension contribution and other benefits.

2. The City will maintain expenditure categories according to state statute and administrative regulation.

3. Costs of service will be budgeted and charged to the fund performing the service. Cost allocation methodology will be reviewed and approved in the annual budgeting process.

D. Cash Management and Investments

1. The City’s investment policy will be reviewed annually as part of the budget process.

2. The responsibility of investing City funds rests with the City Manager and Finance Director who are to exercise due diligence to adhere to the investment policy. Quarterly (or more frequent) reports will be provided to City Council presenting a summary of the portfolio status and compliance with the conditions set forth in the investment policy.

3. Investments shall be made in conformance with the City’s investment policy with the primary objectives of:
a. Preservation of Capital and protection of Principal
b. Maintenance of sufficient liquidity to meet operating needs c. Security of City Funds and investments
d. Maximization of return on the portfolio
E. Capital Financing and Debt Management

1. The City will seek to maintain a high credit rating through sound financial practices as a basis for minimizing borrowing costs.

2. Major capital improvement projects will be funded using the most financially prudent method available.
a. The City will make every effort to use pay-as-you-go financing for capital improvement projects. Debt financing for a project can be used if the overall project cost exceeds anticipated available resources and/or if the cost of financing is favorable as compared to the use of City investment holdings over the financing term.

3. The City will monitor all forms of debt annually in conjunction with the budget preparation process and report concerns and remedies, if necessary, to City Council. The City will diligently monitor its compliance with bond covenants.

4. The City will not issue long-term debt to finance current operations. Debt financing should only be used for long-term capital improvement projects with a useful life exceeding the term of the financing and for which the project revenues or specific identified revenue sources are sufficient to service the long term debt.

5. The City will use a lease-purchase method of financing for equipment if the lease rates are more favorable than the City’s expected overall investment rate of return. 5 F. Fund Accounting and Reserve Fund Policies

1. The City will use Governmental Accounting Standards Board (GASB) definitions of fund balance for the annual financial reports (audits) and for all other financial reporting.

2. Fund Descriptions are as follows:
a. Governmental Funds
i. General Fund – The General Fund is the primary operating fund of the City. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
ii. Special Revenue Funds – Used to account for revenues derived from specific taxes or other earmarked revenue sources. They are usually required by statute or other local ordinance to finance particular governmental functions or activities. iii. Capital Projects Funds – Used to account for and report financial resources that are restricted, committed or assigned to expenditures for capital outlays iv. Debt Service Funds – Used to account for and report financial resources that are restricted, committed or assigned to expenditure for principal and interest, even if it is being accumulated for future year’s payments.
b. Business Activity Funds
i. Enterprise Funds (Sewer) – Used to account for the operations of self-supporting governmental activities that render services or goods to the public.

1. The intent of the City is that the costs of providing goods and services to the general public on a continuing basis be financed and recovered primarily through user charges.

3. The City will maintain Reserve Fund Balances in an effort to stabilize the City’s fiscal base for unpredictable fluctuations in major revenues, protect against reducing service levels or raising taxes and fees due to revenue shortfalls or unpredicted one-time expenditures, and provide for innovative opportunities for the betterment of the community. a. General Fund Revenue Reserve – The City’s fiscal goal is to maintain annual expenditure increases at a sustainable growth rate, and to limit expenditures to anticipated revenue in order to maintain a balanced budget. The City target is to maintain an unrestricted fund balance of 25% of annual operating expenditures for the fiscal year. This target will:
i. Provide liquidity necessary to accommodate the City’s uneven cash flow, which is inherent in its periodic tax collection schedule.
ii. Provide approximately three (3) months of operating expenses, iii. Adhere to Government Finance Officers Association (GFOA) recommendation that a minimum General Fund unrestricted fund balance to be maintained of no less than either two (2) months of regular operating revenues or expenditures. iv. Provide liquidity to respond to contingent liabilities. b. Sewer Revenue Reserve – The City target is to maintain a fund balance reserve of 25% of annual operating expenditures for the fiscal year. This target will:
i. Provide approximately three )3) months of operating expenses. c. General or Sewer Fund revenues remaining at the end of the City’s fiscal year, unless encumbered, will be allocated to the revenue reserves.
i. Additional reserve funds may be established by the City Council based on recommendation of the City Manager such as:

1. Capital Improvement Reserve
6 2. Equipment Reserves

3. Community Fund Reserve
d. City Council action is required for appropriation of reserves (except replacement reserves).

G. Financial Reporting

1. The City’s accounting and financial reports are to be maintained in conformance with Generally Accepted Accounting Practices (GAAP) as applied to governmental units.

2. An annual financial audit will be performed by an independent public accounting firm familiar with municipal government activities. The independent auditor will issue an audit opinion and will present the audit report and discuss audit findings to the City Council. The City encourages the rotation of audit service providers on a periodic basis.

3. A fiscal impact statement will be provided in each staff report submitted to the City Council as part of the City Council agenda process.

4. The City has established Capitalization thresholds as follows:
a. Land purchases at any value
b. Equipment - $5,000
c. Buildings and facility improvements - $25,000
d. Infrastructure - $100,000

5. All grants and other federal and state funds shall be managed to comply with the laws, regulations, and guidance of the grantor.
1 CITY OF COLFAX

ADMINISTRATIVE POLICIES AND PROCEDURES
Subject: Investment Policy
Effective Date: October 8, 2014
Resolution: Resolution No. 29-2014

SCOPE AND AUTHORITY
The purpose of this policy is to establish a prudent and systematic Investment Policy, and to organize and formalize investment-related activities.

The City's Investment Policy is authorized under the California Government Code, section 53600, et, seq.as it applies to the investment of public funds.

It is intended that this policy cover all funds and investment activities under the direct authority of the City of Colfax. Investments authorized by Fiscal Agents pursuant to bonded debt are controlled by the terms and conditions of the specific bond, and may not necessarily coincide with the Investment Policy outlined herein. Investments must conform to Government Code Section 53600.5 concerning safekeeping of purchased securities by financial advisers, fiscal agent, or consultants. Wherever practical, investments made by a Fiscal Agent on behalf of the City will be consistent with this Policy.

INVESTMENT OBJECTIVES
Safety – It is the primary duty and responsibility of the City Staff to protect, preserve and maintain cash and investments on behalf of the citizens of Colfax.

Liquidity – An adequate percentage of the City's investment portfolio should be maintained in liquid short-term securities which can be converted to cash if necessary to meet disbursement requirements. Since all cash requirements cannot be anticipated, investments in securities with active secondary or resale markets is highly recommended. Emphasis should be on marketable securities with low sensitivity to market risk.

Yield – Yield should become a consideration only after the basic requirements of safety and liquidity have been met.

A. The overall yield should be designed to attain a market-average rate of return throughout budgetary and economic cycles, taking into account the City's risk constraints, the cash flow characteristics of the portfolio, and State and local laws, ordinances or resolutions that restrict investments.

Public Trust – All participants in the investment process shall act as custodians of the public trust. Investment officials shall recognize that the investment portfolio is subject to public review and evaluation. The overall investment program shall be designed and managed with a degree of professionalism that is worthy of the public trust.
2 Diversification – The investment portfolio will be diversified to avoid incurring unreasonable and avoidable risks regarding specific security types or individual financial institutions.

A. In a diversified portfolio it must be recognized that occasional measured losses are inevitable, and must be considered within the context of the overall portfolio's investment return, provided that adequate diversification has been implemented.

Prudence – The City adheres to the "prudent person rule" which obligates a fiduciary to insure that: "...investments shall be made with the exercise of that degree of judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation but for investment considering the probable safety of their capital as well as the probable income to be derived."

INVESTMENT STRATEGY
The most effective method of increasing investment yields without sacrificing safety is to extend the investment horizon commensurate with the City's cash requirements. To that end, improved cash forecasting and management is the preferred investment strategy for the City.

A. Cash management activities include accurate cash projections, the expeditious collection of revenue, the control of disbursements, cost-effective banking relations, and a shortterm borrowing program, when needed, that coordinates working capital requirements and investment opportunity.

ALLOWABLE INVESTMENT INSTRUMENTS
The Government Code, Sections 53601, 53601.1 and 53635 shall govern the City's allowable investments, and the length of those investments, unless specifically limited by this policy.

Although the maximum maturity for any deposit or investment is five years, most investments should be for no longer than 2-3 years. All investments of City funds shall be made in accordance with California Government Code Sections 53601, et seq. and 53635 et seq., or in accordance with California Government Code 16429.1 authorizing investments into the State Local Agency Investment Fund (LAIF). Investments will be authorized by the City Manager, City Treasurer, Finance Director or Mayor only.

REPORTING REQUIRMENTS
City staff shall submit a quarterly investment report to the City Council. The report must be submitted to the City Manager for the agenda within 30 days following the end of the month covered by the report, and is required under Government Code Section 53646. Such report shall include at least the following information:
 Types of investments;
 Name of the institution in which funds are invested or deposited;  Date of maturity, if applicable;
 Par and dollar amount investment for all securities;
 Percent distribution of each type of investment or deposit; current market value as of the date of the report, including source of the valuation except those under LAIF;  Rate of interest;
3  Average weighted yield of all investments;
 A statement relating the report to the City's Investment Policy; and  A statement that there are sufficient funds to meet the City's next six months' financial obligations.

Staff shall also submit the above information annually to the external auditors.

Periodic reports shall be prepared as required by circumstances or as directed by Council. Such circumstances include, but are not limited to, notification that any City investment may be in jeopardy or a sudden and significant drop in the current market value of any City investment.

INTERNAL CONTROLS AND GENERAL GUIDELINES
A system of internal control shall be implemented to prevent losses of public funds arising from fraud, employee error, misrepresentation of third parties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the City.

Controls deemed most important include:
 The control of collusion and separation of duties;
 Custodial safekeeping of funds invested or on deposit;  Minimizing the number of authorized Investment Officers; and  Written documentation of procedures and transactions.

In selecting financial institutions for the deposit or investment of City funds, the City shall consider the credit-worthiness of the institution. Such credit-worthiness shall be monitored on a regular basis throughout the period in which City funds are deposited or invested.

A. Any deposit or investment of funds shall be in writing, signed by the City and the authorized representative of the institution.

B. All transfers must be made by authorized personnel and properly logged and documented.

City staff shall encourage peer review of the City’s investments and investment practices. In addition, the City's cash management and investment practices shall be included in any outside financial audit of the City.

An annual Cash Flow Forecast may be prepared by the City, and would be used to assist in the development of the annual operating budget for the City.

This Investment Policy shall be reviewed by the City Council on an annual basis as part of the budget process.

SPECIAL MEETING AGENDA PACKAGE
May 16, 2022
Public Workshop Session: 1:30PM
3B. Risk Assessment Process- Review
The Fiscal Year 2017-2018 audit report included a recommendation for the City to include a discussion in the annual budget process to identify risks with the City that could result in fraud or material misstatement. Staff met last month on this topic and the meeting minutes are attached.

Council and public discussion is encouraged on this topic.

Attachments:

1. Risk Assessment Review Meeting – Meeting Summary Minutes Risk Assessment Review Meeting
April 27, 2022
3:30 pm
Colfax City Hall
Meeting Summary Minutes
Attendees:

Heathcock, Wes City Manager
Stahl, Shanna Administrative Analyst
Van Groningen, Laurie Finance Director
Note: This meeting was part of a budget review update meeting for staff on Wednesday, April 27, 2022.

Risk Assessment Process: It was recommended in previous financial audit reports that the City expand its annual budget process to include a formal risk assessment process to identify risks within the City that could result in fraud or material misstatement of the financial statements, and then implementation of internal controls to mitigate those identified risks.

City staff met to discuss any areas where employees feel there is a risk of fraud occurring. At this meeting the following was reviewed:  Reviewed list of “indicators” of financial stress (internet research) that could indicate fraud or misstatement of financials in an organization:
o Not paying vendors timely
o Not making loan payments
o Allowing customers to remain delinquent
o Weak or non-existent accounting practices
o Exorbitant salaries
o Misuse or lack of competitive bidding process
o Making loans without expectation of payback
o Related party transactions
o Personal use of City assets
o Falsification of public records
o Absence of Management Reviews/Oversight on financial transactions  Conducted a brainstorming session to review any City risk areas for fraud or material misstatement.  Discussed existence of current policies, procedures, and training to minimize fraud and/or misstatement of City Financials:
o Whistleblower Policy,
o Administrative Policies and Procedures
o Investment Policy.
o Employee Handbook (code of conduct)
o Anonymous complaint process
o Ethics Training
o Form 700 Reporting
o Segregation of duties and multiple levels of review in financial processes o Annual Audit process which includes staff and council risk interviews.  Reviewed FY2022 Activity of attempted fraud against the City o City check was stolen from vendor mail and “washed” to change payee. Check was processed for deposit, but bank immediately reversed and returned funds to the City.
• City has ordered new check stock to include additional security features o Attempted fraudulent charges on City credit card were flagged by bank, disputed, and immediately reversed.

SUMMARY
Staff did not identify any new risk areas for the City. Staff consensus is that current policies, procedures, training and oversight are adequate to reduce any opportunities for fraud within City operations or misstatement of City Financials. This report will be presented for information to the City Council at the Public Workshop meeting on May 16, 2022.

SPECIAL MEETING AGENDA PACKAGE
May 16, 2022
Public Workshop Session: 1:30PM
3C. Review of Fiscal Year 2022-2023 and Fiscal Year 2023-2024 Preliminary Budget The City of Colfax staff has prepared a preliminary biennial budget for fiscal years 2022-2023 and 2023-2024.

Attachments:

1. Preliminary Budget – May 2022

CITY OF COLFAX - CALIFORNIA
BUDGET
FISCAL YEARS 202
2-202
3 AND 202
3-202
4 Preliminary for Budget Workshop – May
1 6, 202
2 City Council
Trinity Burruss, Mayor
Marnie Mendoza, Mayor Pro-Tem
David Ackerman, Council Member
Joe Fatula, Council Member
Sean Lomen, Council Member
City Manager
Wes Heathcock
Finance Director
Laurie Van Groningen
DRAFT
Page No. Page No.

Budget Memo Operating Revenues & Expenditures (continued) Management Budget Memo 1 - 4
Special Revenues
Fund Summary Fund Descriptions 30
Fiscal Year 2022-2023 5 Special Revenues - Department Revenues and Expenditures Fiscal Year 2023-2024 6 218 000 Supplemental Law Enforcement 31 250 000 Streets and Roads 32-33
Staffing Personnel Equivalents 253 000 Gas Tax Fund 34
Fiscal Year 2022-2023 and 2023-2024 7
Organization Chart 8
Enterprise Funds
Capital Projects Fund Descriptions 35
Fiscal Year 2022-2023 and 2023-2024 9 Enterprise Funds - Department Revenues and Expenditures 560 000 WWTP Maintenance and Operations 36-38
Operating Revenues & Expenditures 561 000 Sewer Collection Systems 39-40 General Fund 563 000 Debt Service 41
Fund Descriptions 10
General Fund Summary 11 Annual Appropriations Limit
General Fund Revenue Detail 12-13
General Fund - Department Revenues and Expenditures Budget Resolutions 100 100 Central Services 14
100 110 City Council 15
100 120 Administration and Finance 16-17
100 160 City Attorney 18
100 200 Fire Department 19
100 300 Sheriff Services 20
100 400 Building Department 21
100 425 City Engineer 22
100 450 Planning 23
100 500 Buildings 24-25
100 530 Parks and Recreation 26-27
120 000 Land Development Fees 28
572 000 Landfill Post Closure Maintenance 29
City of Colfax - Proposed Budget
For the Fiscal Years 2022-2023 and 2023-2024

TABLE OF CONTENTS
DRAFT

CITY OF COLFAX
Proposed Budget for Fiscal Years 2022-2023 and 2023-2024 Management Budget Memo
May 2022
Honorable Mayor and Members of the Colfax City Council
City staff is pleased to present the Fiscal Year 2022-2023 and Fiscal Year 2023-2024 Annual Operating Budgets for the City of Colfax. The Annual Budget provides the framework for the delivery of public services to the City. This budget document presents staff’s recommendation of a spending plan consistent with projected funding availability, public and City Council goals, efficient and effective service delivery to the community, existing contractual agreements and legal requirements. The proposed budget is balanced, with expenditure amounts in the General Fund and Enterprise Funds within projected revenues and available non-restricted funds, while providing for contributions toward prudent fund balance reserves.

Budget Highlights and Assumptions
Staffing
The City directly allocates costs to the funds and departments that directly benefit from those costs. For payroll and employee benefit expenses, a percentage allocation is utilized during the payroll process.

The percentage allocation is developed from a review of each staff position and its related functions during the budget review and preparation process. The cost of payroll related expense and employee benefits costs are allocated using the same percentage allocation.

Staffing levels for the forecasted two years are consistent with current approved staffing levels. Consistent with previous years, a Cost-ofLiving Adjustment (COLA) has been budgeted effective July 1, 2022 and July 1, 2023. The COLA in recent years has been based on the Consumer Price Index for Urban Wage Earners and Clerical Workers.

For budgeting purposes, an increase of 3% has been used for estimating labor costs. In addition, a provision has been estimated for between 2.5% or 5% in merit increases at employee anniversary dates.

These increases are projected for both represented and nonrepresented employees. These estimates are in accordance with the current Memorandum of Understanding with our labor union which expires on June 30, 2026.

Payroll related expenses and employee benefit costs include:
employer payroll taxes, workers compensation insurance, employer portion of CalPERS retirement benefits, health and dental insurance through a Section 125 Cafeteria plan, Flexible Spending Account (FSA) plan and life insurance for employees. The City also provides a Section 457 deferred compensation plan – employee contributions only (no City cost).

Due to fluctuating needs of some administrative functions, the City continues to contract services with outside agencies and service providers. The functions that are currently contracted are:
 Attorney Services
 Finance Services
 Planner Services
 Building Services
 Engineering Services
Estimates for these functions are consistent with previous year’s activity and current contracts. In addition to these ongoing functions, expense estimates are included for a Grant consultant, City newsletter editor, marketing consultants, economic development consultant, and rate study and tax measure
consultants.
1 DRAFT
Expense estimates for Human Resource consulting, Labor law assistance and Defense attorney services on an as needed basis have also been included.

General Funds
Sales and Use Tax is the largest revenue source in the City General Fund and in recent years has accounted for 50-60% of total unrestricted revenues. Annual sales tax revenues have decreased in the last couple of years – presumably due to the Covid Pandemic. It is anticipated that we are at the end of the decline, therefore projecting a conservative 3% increase for both budget years over the projection for the current year. The total projection accounts for 53% of total General Fund revenues.

Property Taxes are the second largest revenue source in the General Fund and staff estimates a modest growth of 3% in this revenue category for both budget years.

The new hotel on South Auburn Street which just opened in the current fiscal year will bring additional Transient Occupancy Tax to the City.

We have estimated an 85% increase in this category for both budget years. This is a conservative estimate until we can obtain more actual data.

We are estimating that other licenses and permit revenues (business licenses, plan check fees, building permits, etc) will remain at current levels and are budgeted at zero growth.

Approximately one–third of general fund expenditures are for public safety services and specifically for the City contracts with Placer County for Sheriff and Fire services. The budget projection reflects a 3.0% increase in contracted costs for both fiscal years. City staff labor costs (increases discussed in staffing section of this memo) are the next highest expenditure category in the general fund.

The projected forecast for General Funds includes $468,000 in fiscal year 2022-2023 and $351,000 in fiscal year 2023-2024 for funding capital projects (refer to capital project listing), funding General Fund capital reserves, and the City’s annual contribution to Streets and Roads operating expenses.

The scrutiny of City General Funds has been exhaustive since the economic downturn in 2008 and has afforded the City to establish committed and unassigned reserve balances reflected in the chart below.

We have budgeted increases in committed reserves as follows:
 Operating – Current policy dictates that operating reserve will be 25% of anticipated operating expenses
 Capital – Established practice to allocate $50,000 per year for Capital Reserve
2 DRAFT
Special Revenue Funds
Special revenue funds include:

1. Mitigation Fees – Conservative estimates for mitigation fee revenues have been forecasted for the completion of the Sierra Oaks Estates Development. Other pending projects mitigation fee revenues will be updated at mid-year and fiscal year budget reviews.

2. Support for Law Enforcement – The proposed budget includes an estimate of $100,000 per year from the COPS grant. The balance of costs for the Sheriff contract is budgeted in the General Fund.

3. Transportation/Streets & Roads – The City receives funding for transportation funds processed through Placer County
Transportation Planning Agency (PCTPA). The forecast for fiscal year 2022-2023 is based on projections provided by PCTPA and fiscal year 2023-2024 is projected at the same value. Funds received via the Transportation Development Act Tax (TDA) are first allocated to Transit costs and then available for Street and Road operations and maintenance. Expenses for
transportation and street maintenance exceed the
transportation funding therefore, the fund is supplemented from unrestricted General Funds and Gas Tax revenues.

4. Gas Tax funds - These funds are used to maintain the City’s street lights – with residual funding being allocated to Streets and Roads operating expenses. Revenues are projected based on the latest State of California estimates.

Capital Projects
The proposed capital project list provides a detailed project listing and includes both City and grant/developer funded projects. Funding sources for each project are identified. The projected projects for the two budget years are forecasted at $9.5 million – of which $8.4 million (91%) is funded by grants. The balance is funded by mitigation fees and operating funds.

The largest projects are the Wastewater Treatment Improvements project (which includes installation of Solar at the WWTP, new WWTP equipment and Inflow/Infiltration (I/I) system improvements) and the Road Improvements (CDBG Construction Grant) project. Both projects are 100% grant funded. The Wastewater Treatment Improvements project was started in the current fiscal year and the Road Improvements project is pending final distribution of funding.

Sewer Enterprise Fund
The City continues to follow the recommendations from the formal Wastewater Rate Study that was adopted in June of 2018. The recommendations from the Study included:
 Recommended rate adjustment of 2.45% effective July 1st each year for five years (through July 1, 2022)
 Maintain established operating reserves, debt service reserves required by loan agreement, short lived asset reserve required by grant/loan agreement, and capital replacement reserve to be funded annually.

A new Wastewater Rate Study is due in June 2023 and the cost has been projected in the fiscal year 2022-2023.
3 DRAFT
Sewer Enterprise Funds that are not invested in capital assets are listed in chart below.

We have budgeted increases in committed reserves as follows:
 Operating – Current policy dictates that operating reserve will be 25% of anticipated operating expenses
 Capital – Established practice to allocate $100,000 per year for Capital Reserve
Fiscal Challenges and Opportunities
Although the unrestricted general fund revenues are modeled after recent years trends, the future of the economy is expected to be unsettled for the next couple of years. In addition, the inflation rates will continue to impact the jurisdiction’s purchase power for current and future projects.

Cal PERS Retirement expenses are expected to continue increasing over the next five years. It is anticipated that Unfunded liabilities will continue to increase.

The ongoing and new Development projects will bring an increase in economic vitality to the City and increases in sales tax and transient occupancy tax revenues. Additionally, Mitigation Fees from Development projects will provide much needed funding for City Infrastructure projects.

Conclusion
As in previous years, we are challenged with minimal resources to provide solid local government services. City Council and staff must continue to focus on finding and securing new or improved sources of revenue and be good stewards of taxpayers’ monies. The continued commitment to business recruitment and community promotion will align with goals set by Council.

Wes Heathcock
City Manager
Projected
Balance
06/30/2022
Restricted Funds - Debt Reserves, Capital funds $ 933,000 Unrestricted - Committed - Operating $ 360,000
Unrestricted - Committed - Capital $ 400,000
Unrestricted - Unassigned $ 1,924,000
Total $ 3,617,000
Enterprise (Sewer) Fund
4 DRAFT
Fund Description Fund #
Projected Fund
Balance
07/01/2022
Projected
Revenues
Operating
Expenses Grants/Other Capital Projects Reserves
Fund Transfers
In (Out)
Projected Fund
Balance
06/30/2023
General Fund - Unrestricted 100/120/570 $ 2,357,537 $ 2,469,142 $ (2,374,306) $ - $ (150,000) $ (318,409) $ 1,983,964 General Fund - Restricted
Operating Reserve - 25% 100 500,000 - - 100,000 - 600,000 Pension Liability Reserve 100 145,000 - - - - 145,000
Capital Project Reserve 100 300,000 - 50,000 - 350,000
2% AB939 Landfill Diversion 571 23,317 - - - - 23,317
Landfill - Postclosure Maintenance 572 788,820 95,000 (99,886) - 783,934 Total General Fund - Restricted $ 1,757,137 $ 95,000 $ (99,886) $ - $ - $ 150,000 $ - $ 1,902,251 Special Revenues $ -
Mitigation Funds 210-17 852,366 57,973 - - - (47,341) 862,998 Support Law Enforcement 218 - 100,000 (100,000) - - -
CDBG - Program Income 244 - 6,000 (6,000) - - - -
Transportation - Streets/Roads 250 29,362 163,773 (330,038) - - - 136,903 0 Gas Taxes 253 - 69,014 (19,000) - - - (50,014) -
Road Maintenance - SB1, RSTBG 258 165,217 165,217
Beverage/Oil Recycling 270/280 22,840 - - - - 22,840
Fire Capital Fund 292 93,158 - - - - (80,000) 13,158
Fire Construction - Mitigation 342 94,343 8,875 - - - 103,218 Recreation Construction 343 94,344 8,875 - - - 103,219
Total Special Revenues $ 1,351,630 $ 414,510 $ (455,038) $ - $ - $ - $ (40,452) $ 1,270,650 Capital Projects - GF
Administration/Planning - - 120,000 (163,025) 43,025 -
Buildings & Grounds - - - - (138,700) 138,700 -
Streets & Roads - CDBG (92,621) - 2,954,172 (2,961,346) 99,795 - Other - - - 851,030 (928,371) 77,341 -
Total Capital Projects - GF $ (92,621) $ - $ - $ 3,925,202 $ (4,191,442) $ - $ 358,861 $ - Enterprise Funds
WWTP, Collection System, Debt Serv 560, 561, 563 1,924,561 2,180,874 (1,929,645) - - (200,000) (129,078) 1,846,712 Capital Projects - - - 4,460,554 (4,700,520) 239,966 -
Operating Reserve - 25% (Restricted) 360,000 - 100,000 - 460,000 Sewer Connections - Restricted 564 253,864 - - (68,388) 185,476 Short Term Asset Reserve (Restricted) 240,065 - - - (42,500) 197,565 Loan Payment Reserve (Restricted) 438,974 - 438,974
Capital Projects - Reserve 400,000 - 100,000 - 500,000
Total Enterprise Funds $ 3,617,464 $ 2,180,874 $ (1,929,645) $ 4,460,554 $ (4,700,520) $ - $ - $ 3,628,727 TOTAL ALL FUNDS $ 8,991,147 $ 5,159,526 $ (4,858,875) $ 8,385,756 $ (8,891,962) $ - $ - $ 8,785,593 Fund Summary - Projected Revenues, Expenditures, Transfers and Fund Balance For Fiscal Year 2022-2023
Fiscal Year 2022-2023

CITY OF COLFAX
5 DRAFT
Fund Description Fund #
Projected Fund
Balance
07/01/2023
Projected
Revenues
Projected
Expenses Grants/Other Capital Projects Reserves
Fund Transfers
In (Out)
Projected Fund
Balance
06/30/2024
General Fund - Unrestricted 100/120/570 $ 1,983,964 $ 2,525,436 $ (2,389,576) $ - $ (50,000) $ (300,589) $ 1,769,235 General Fund - Restricted
Operating Reserve - 25% 100 600,000 - - - - 600,000
Pension Liability Reserve 100 145,000 - - - - 145,000
Capital Project Reserve 100 350,000 - - 50,000 - 400,000 AB939 571 23,317 (23,317) -
Landfill - Postclosure Maintenance 572 783,934 95,000 (103,991) - 774,944 Total General Fund - Restricted $ 1,902,251 $ 95,000 $ (103,991) $ - $ - $ 50,000 $ (23,317) $ 1,919,944 Special Revenues $ -
Mitigation Funds 210-17 862,998 1,085 - - - 864,083
Support Law Enforcement 218 - 100,000 (100,000) - - -
CDBG - Program Income 244 - 6,000 (6,000) - - -
Transportation - Streets/Roads 250 0 163,773 (340,533) - - 121,760 (55,000) Gas Taxes 253 - 69,014 (19,000) - - (50,014) -
Road Maintenance - SB1, RSTBG 258 165,217 165,217
Beverage/Oil Recycling 270/280 22,840 - - (22,840) -
Fire Capital Fund 292 13,158 - - - - 13,158
Fire Construction - Mitigation 342 103,218 100 - - - 103,318 Recreation Construction 343 103,219 100 - - 103,319
Total Special Revenues $ 1,270,650 $ 340,072 $ (465,533) $ - $ - $ - $ 48,906 $ 1,194,095 Capital Projects - GF
Administration/Planning - - - - - - -
Buildings & Grounds - - - - (100,000) 100,000 -
Streets & Roads - CDBG - - (175,000) 175,000 -
Other
Total Capital Projects - GF $ - $ - $ - $ - $ (275,000) $ - $ 275,000 $ - Enterprise Funds
WWTP, Collection System, Debt Serv 560, 561, 563 1,846,712 2,248,349 (1,939,187) - - (137,500) - 2,018,374 Capital Projects
-
Operating Reserve - 17% (Restricted) 460,000 - - 460,000 Sewer Connections - Restricted 185,476 - - 185,476
Short Term Asset Reserve (Restricted) 197,565 - 37,500 - 235,065 Loan Payment Reserve (Restricted) 438,974 - 438,974
Capital Projects - Reserve 500,000 - - 100,000 - 600,000 Total Enterprise Funds $ 3,628,727 $ 2,248,349 $ (1,939,187) $ - $ - $ - $ - $ 3,937,889 TOTAL ALL FUNDS $ 8,785,593 $ 5,208,857 $ (4,898,286) $ - $ (275,000) $ - $ - $ 8,821,163 Fund Summary - Projected Revenues, Expenditures, Transfers and Fund Balance For Fiscal Year 2023-2024
Fiscal Year 2023-2024

CITY OF COLFAX
6 DRAFT
Employees/Temporary Staff Status Union Current FY2022-2023 FY2023-2024 City Manager FT N 1.0 1.0 1.0
City Clerk PT N 0.8 0.8 0.8
Public Works Director FT N 1.0 1.0 1.0
Customer Service Representative PT N 0.5 0.5 0.5
Administrative Analyst FT N 1.0 1.0 1.0
Chief Plant Operator FT Y 1.0 1.0 1.0
Sewer Operator II FT Y 1.0 1.0 1.0
Sewer Operator II FT Y 1.0 1.0
Public Works Supervisor FT Y 1.0 1.0 1.0
Maintenance Worker II FT Y 1.0 1.0
Maintenance Worker I FT Y 1.0 1.0 1.0
Maintenance Worker I FT Y 1.0 1.0 1.0
Maintenance Worker I FT Y 1.0 1.0

9.3 12.3 12.3
Consultants/Contract Services
Fire/Sheriff Services (Placer County) Contracted Services Attorney Services Contracted Services
Building Services Contracted Services
Engineering Serivces Contracted Services
Finance Services Contracted Services
IT Support Contracted Services
Planner Services Contracted Services
Human Resources Consult Services As Needed
Labor law Services/Defense Attorney As Needed
Grant Consultant As Needed - Individual Projects
Rate Study Consultant As Needed - Individual Projects
Marketing and Economic Development Consultants As Needed TOTAL
City of Colfax
Budget - Staffing Personnel Equivalents
For the Fiscal Years 2022-2023 and 2023-2024
Budget
7 DRAFT
City Council
Attorney
City Manager
Finance
Planning
Building Inspector
Engineering
Public Works Director Working Supervisor
Maintenance Worker I/II
Maintenance Worker I
Maintenance Worker I
Chief Plant Operator Operator in Training/MWI
Operator II
Operator II
Administrative Analyst Customer Services
Representative
City Clerk
Organizational Chart
FY 2022/23-2023/24
Contract Services
City Staff
8 DRAFT
City of Colfax
Capital Expenditures
Proposed Budget for Fiscal Year 2022-2023 and 2023-2024 Fund Description
Administration
Grant General Plan Update $ 150,000 $ 85,000 $ 235,000 SB2 Grant - $160,000 , LEAP - $65,000, REAP - $10,000 Grant/GF Zoning Update $ 5,000 $ 38,025 $ 43,025 REAP Grant - $40,000, City match $3,025 General Fund Records Management System/Equipment $ - $ 40,000 $ 40,000 $ -
Total Administration $ 155,000 $ 163,025 $ - $ - $ 318,025 Buildings & Grounds
270/571/GF Corp Yard Security/Recycling Improvements $ - $ 80,000 $ 80,000 Estimate $80K - Project moved forward from previous years Fire Capital Roof Replacement - Fire Station 36 $ 80,000 $ 80,000 Estimate $80K - Project moved forward from previous years General Fund ADA Project - 2023 $ 20,000 $ - $ 20,000 One project per year General Fund ADA Project - 2024 $ 20,000 $ 20,000 One project per year General Fund Metal Storage Building for Corp Yard $ 1,300 $ 18,700 $ 20,000 Project carried forward from previous years - Increased cost 214 City Hall Lighting and Flooring upgrades $ 20,000 $ 20,000 City Hall upgrades to be funded by Mitigation Fees Fund 214 - City Buildings Total Buildings & Grounds $ 1,300 $ 138,700 $ 100,000 $ - $ 240,000 Steets & Roads
Grant Road Rehabilitation - CDBG Construction Grant/SB1 Funds $ 92,621 $ 2,861,551 $ - $ 2,954,172 CDBG OTC Grant Funding Opportunities General Fund Caterpillar Loader/Backhoe $ 175,000 $ 175,000 General Fund Transfer to Streets and Roads General Fund Bobcat Skid Steer $ 99,795 $ 99,795 General Fund Transfer to Streets and Roads Total Streets & Roads $ 92,621 $ 2,961,346 $ 175,000 $ - $ 3,228,967 Other
General Fund Message Boards (Emergency Messaging) $ 50,000 $ 50,000 General Fund Transfer to Streets and Roads Grant/217 Downtown connectivity - Main Street Improvement $ 20,000 $ 218,371 $ 238,371 Grant funded - 11% City Match required - $27,341 Mitigation Fees - Downtown Parking Grant/Donations Skate Park $ 660,000 $ 660,000 Prop 68 Grant, Placer County Grant, Green Machine Donations, Local donations Total Other $ 20,000 $ 928,371 $ - $ - $ 948,371
Sewer Plant and Collection Systems
Grant SRF Construction Grant $ 1,500,000 $ 4,096,191 $ 5,596,191 SAF/DAF, Solar, Lift Station #3 Force Main, I&I repairs - 100% Grant Grant ARPA/564 Lift Station 5 Repairs and Improvements $ 150,000 $ 432,751 ARPA Grant - $364,363. Balance from Fund 564 Sewer Connections $218,388 Sewer Ops Metal Storage Building for WWTP $ 1,300 $ 18,700 Project carried forward from previous years - Increased cost Sewer Ops Nitritax Sensor $ 27,878 Monitors wastewater nitrogen content ST Asset Reserve Spare blower mower $ 5,500 Procure with short term asset reserve ST Asset Reserve Membrane Filter Replacement $ 27,000 Procure with short term asset reserve ST Asset Reserve Spare Lift Station VFD's $ 10,000 Procure with short term asset reserve Sewer Ops Lift Station #5 Motor Replacement $ 82,500
WWTP $ 1,651,300 $ 4,700,520 $ - $ - $ 5,596,191
TOTAL $ 1,920,221 $ 8,891,962 $ 275,000 $ - $ 10,331,554 Estimated
Future Year
Expenditures
Total Project
Cost Funding and General Notes
Estimated
Previous Year
Expenditures
FY2022-2023
Capital Outlay
FY2023-2024
Capital Outlay
9 DRAFT
Fund Dept Fund/Dept Name Description
100 100 Central Services Central Service Department provides support for city-wide services consumed by all City departments. Services include copy machine costs, office supplies, animal control contracts.

The department also includes an allocation for City wide audit services. 100 110 City Council
The City Council serves as the Board of Directors for the municipal organization providing policy direction and guidance to staff. The City Council consists of five members, elected atlarge on a non-partisan basis. Members serve for four years, with overlapping terms. The City Council enacts city ordinances, establishes policies, hears appeals, adopts annual budget, sets salaries, represents the public, and maintains intergovernmental relations. The Mayor presides over the City Council meeting. Regular meetings of the Council are held on the second and fourth Wednesdays of every month. Council members also serve on regional and local boards, and on Council ad-hoc committees. 100 120 Administration and
Finance
The Administration and Finance Department implements the legislative actions of the City Council, provides for the City's administrative, fiscal, personnel, property management, public information, record keeping functions, maintaining the financial integrity, and managing the day-to-day financial operations of the City. In addition, staff manages labor relations and staff support, inter-governmental relations, business license administration, and insurance administration. 100 160 City Attorney The City Attorney prepares contracts, agreements, leases, and other legal documents, ordinances, and resolutions. The City Attorney advises the City Council and staff on legal matters, represents and defends the City in litigation and supervises outside Counsel activities in special areas. 100 200 Fire Services
The Fire Department's primary function and responsibility is to reduce the risk of life and property loss resulting from fire and hazardous materials incidents, and provide emergency medical assistance to the residents of Colfax. The City contracts with Placer County/CalFire for Fire Services. The City is responsible for maintenance and utilities for City owned fire stations.
100 300 Sheriff Services The Sheriff department is responsible for the enforcement of State laws and municipal ordinances, the prevention of crime, traffic, investigations, and apprehension of suspected criminals. The City contracts with Placer County for Sheriff services. 100 400 Building Department The Building Department administers and enforces the California Building Codes, other pertinent State and Federal Laws, and City ordinances regulating construction activities. The Department issues permits, collects fees, reviews construction plans for compliance, inspects construction projects, and provides information about the development. 100 425 City Engineer The Engineering Department is responsible for all engineering related functions of the City. The city engineer reviews development and construction plans for impact to road circulation, water drainage, and other City impacts.
100 450 Planning
The Planning Department oversees development and maintenance of the City General Plan, related community plans, design standards, zoning regulations and other development and design programs. It administers all City environmental review processes for public and private projects. Planning also helps the City Manager develop and manage economic development programs.
100 500 Buildings The Building and Grounds Department is responsible for the maintenance of all City-owned buildings and adjacent grounds areas. Included are City Hall, Fire Stations, Depot, Courthouse, and the Corporation Yard.
100 530 Parks and Recreation The Park and Recreation Department is responsible for maintaining the City's park and recreation gathering areas, and for the maintenance and upkeep of the landscaped areas surrounding City facilities.
571 N/A AB939 Landfill
Diversion
State Assembly Bill 939 requires the reduction of Solid waste going into landfills through "diversion" - diverting garbage away from landfills and into recycling programs. This surcharge is not longer collected. Fund balance has been identified to help fund Security/Recycling improvements at the City Corporation Yard. 572 N/A Landfill Post Closure
Maintenance
The City of Colfax adopted Resolution 20-92 on March 10, 1992 implementing a surcharge on all refuse disposal fees for costs of closure of the Colfax Landfill and ongoing monitoring costs. City is required to maintain a fund balance to cover postclosure period (30 years initially to 15 year minimum) City of Colfax - Fund Descriptions
The General Fund receives all unrestricted money, which pays for departmental spending on the day-to-day operating costs for traditional City services. Major funding sources include property taxes, sales taxes, transient occupancy taxes, franchise fees, business license fees, building permits, and vehicle license fees. Most of the individual revenue sources are sensitive to changes in the economy, and most are not directly under the City's control.

Governmental Activities - General Fund
10 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

REVENUES BY MAJOR CATEGORY
Property, Sales, and TOT Taxes $ 1,954,376 $ 1,887,345 $ 1,755,000 $ 1,869,800 $ 1,921,094 Franchise Fees 28,222 82,891 100,000 100,000 100,000
Licenses and Permits 131,676 140,771 101,292 101,292 101,292 Charges for Current Services 133,623 73,486 126,050 106,050 106,050 Revenue from Other Agencies 179,354 207,127 196,500 196,500 196,500 Other Sources of Revenues 194,175 114,971 93,000 89,500 94,500 Transfers In 6,627 20,146 6,000 6,000 6,000
TOTAL REVENUES $ 2,628,053 $ 2,526,737 $ 2,377,842 $ 2,469,142 $ 2,525,436

EXPENDITURES BY DEPARTMENT
100 Central Services 192,493 224,817 185,066 252,210 258,710 110 City Council 44,939 67,978 52,700 162,025 111,300
120 Administration and Finance 240,548 265,888 306,665 288,517 297,269 160 City Attorney 94,094 112,919 97,000 104,500 104,500 200 Fire Department 63,879 78,304 82,200 83,700 85,700
300 Sheriff Department 587,133 633,535 675,026 761,722 787,289 400 Building Department 83,080 60,882 60,500 75,000 75,000 425 Engineering 39,551 85,842 100,000 160,000 160,000
450 Planning 27,765 44,752 45,000 50,000 50,000
500 Buildings & Property 214,984 162,158 184,149 192,566 207,529 530 Parks And Recreation 109,361 112,600 137,978 168,066 176,279 120-XXX Land Development Fees 105,231 47,074 116,000 76,000 76,000 TOTAL EXPENDITURES $ 1,803,058 $ 1,896,750 $ 2,042,283 $ 2,374,306 $ 2,389,576 General Fund
Summary
Budget
11 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024 General Fund
Revenue Detail
Budget

PROPERTY AND SALES TAXES
4010 Property Taxes $ 379,390 $ 381,360 $ 400,000 412,000 424,360 4010 Real Property Transaction Tax - 20,160 20,000 20,000 20,000 4020 Sales and Use Taxes 1,524,302 1,424,798 1,260,000 1,297,800 1,336,734 4030 Cannabis Business Tax 36,949 47,466 45,000 45,000 45,000 4040 Transient Occupancy Tax 13,735 13,561 30,000 95,000 95,000 TOTAL TAXES 1,954,376 1,887,345 1,755,000 1,869,800 1,921,094

FRANCHISES
4100 Franchises 28,222 82,891 100,000 100,000 100,000
TOTAL FRANCHISES 28,222 82,891 100,000 100,000 100,000

LICENSES AND PERMITS
4200 Business Licenses 35,382 37,586 38,000 38,000 38,000 4210 Plan Check Fees 16,133 30,501 15,000 15,000 15,000 4220 Building Permits 62,264 65,225 30,000 30,000 30,000 4230 Nuisance Abatement 920
4240 Encroachment Permits 1,205 5,840 1,500 1,500 1,500 4270 Sign Permits 400 700 500 500 500
4305 Fair Share Reimbursements 16,292 0 16,292 16,292 16,292 TOTAL LICENSES & PERMITS 131,676 140,771 101,292 101,292 101,292

CURRENT SERVICE CHARGES
4605 Recreation Fees 4,995 3,480 3,500 3,500 3,500
4620 Planning & Zoning Fees (Fund 120) 126,182 68,360 120,000 100,000 100,000 4630 Court Fines 2,425 1,580 2,500 2,500 2,500
4640 Copies & Reports 21 66 50 50 50
12 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024 General Fund
Revenue Detail
Budget
TOTAL CURRENT SERVICE CHARGES 133,623 73,486 126,050 106,050 106,050

REVENUE FROM OTHER AGENCIES
4700 State Motor Vehicle License 1,641 1,578 2,500 2,500 2,500 4710 Motor Vehicle Fees 150,289 174,121 164,000 164,000 164,000 4720 Revenues from Other Agencies - 2,078 - - -
4760 Prop 172 Public Safety 27,425 29,350 30,000 30,000 30,000 TOTAL FROM OTHER AGENCIES 179,354 207,127 196,500 196,500 196,500

OTHER SOURCES OF FUNDS
4800 Rents and Leases 15,134 10,110 9,000 9,000 9,000
4810 Sign Rental & Leases 66,744 75,014 70,000 70,000 70,000 4815 Digital Sign Fees 900 300 500 500 500
4900 Miscellaneous 5,772 2,971 1,000 - -
4964 Accounting & Admin Reimb 1,683 1,789 - - -
4970 Insurance Refunds 37,890 6,756 3,500 - -
4980 Interest Income 66,052 18,030 9,000 10,000 15,000
TOTAL OTHER SOURCES OF FUNDS 194,175 114,971 93,000 89,500 94,500

TRANSFERS IN
4998 Transfer In 6,627 20,146 6,000 6,000 6,000
TOTAL TRANSFERS IN 6,627 20,146 6,000 6,000 6,000
TOTAL GENERAL FUND REVENUE $ 2,628,053 $ 2,526,737 $ 2,377,842 $ 2,469,142 $ 2,525,436 13 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

SUPPLIES AND EQUIPMENT
5201 Materials and Supplies $ 6,971 $ 8,296 $ 8,900 $ 10,000 $ 10,000 5220 Copy Machine 4,200 2,907 6,000 4,000 4,000

COMMUNICATIONS
5410 Postage 1,943 2,582 2,100 2,500 3,000
5420 Telephone/Internet 7,045 7,362 8,500 8,500 8,500
5440 Printing and Advertising 1,128 1,993 3,310 3,310 3,310

CONTRACTED SERVICES
5510 Animal Control Contracts 22,407 23,073 24,806 25,000 25,000 5560 Software Maintenance Costs 1,791 3,246 2,000 3,500 3,500 5650 Annual Audit 10,518 12,430 11,250 13,500 13,500
5660 Professional Services 3,595 3,514 6,500 4,000 4,000 5665 Legal Fees 84,303 102,549 35,000 100,000 100,000

RESOURCE DEVELOPMENT
5810 Memberships and Dues 4,588 4,674 4,800 5,000 5,000

OCCUPANCY
6120 Utilities 10,059 10,017 11,000 12,000 13,000

MISCELLANEOUS
8250 Miscellaneous 0 62 4,000 - -
8252 Bank Charges 2,337 2,758 3,400 3,400 3,400
8260 SB 2557 Prop Tax Admin Costs 6,617 6,908 8,000 8,000 8,000 8300 Payment to Other Agencies 1,037 1,131 3,500 3,500 3,500 8320 LAFCO Fees 868 974 1,000 1,000 1,000
8400 Insurance and Bonds 23,088 30,339 41,000 45,000 50,000 8710 Interest Expense - - - - -
TOTALS $ 192,493 $ 224,817 $ 185,066 $ 252,210 $ 258,710 General Fund Departmental Detail
Department 100
Central Services
Budget
14 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

PERSONNEL
5060 Council Member Stipends $ 7,800 $ 7,250 $ 7,800 $ 7,800 $ 7,800 5110 Social Security Taxes 597 555 650 650 650

SUPPLIES AND EQUIPMENT
5201 Materials and Supplies 4,803 502 1,000 1,000 1,000

COMMUNICATIONS
5430 Internet/Website 1,198 747 1,500 1,500 1,500
5440 Printing & Advertising - 445 250 250 250

CONTRACTED SERVICES
5660 Professional Services 26,296 56,810 35,000 144,325 93,600 5665 Legal Fees - - - - -

RESOURCE DEVELOPMENT
5815 Conference & Meetings 2,246 170 1,000 1,000 1,000
5820 Education and Training - 500 1,000 1,000 1,000
5830 Travel and Mileage Reimbursement - - 500 500 500

MISCELLANEOUS
8263 Economic Development - Event support 2,000 1,000 4,000 4,000 4,000 TOTALS $ 44,939 $ 67,978 $ 52,700 $ 162,025 $ 111,300
Budget
General Fund Department Detail
Department 110
City Council
15 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

PERSONNEL
5010 Salaries and Wages $ 112,830 $ 114,555 $ 130,000 $ 136,699 $ 146,751 5015 In Lieu Pay - Taxes - - 3,600
5030 Overtime - - 1,000
5110 Social Security Taxes 14,336 13,211 13,000 10,457 11,226 5115 Employment & Training Tax 1,414 1,359 1,500 856 863 5120 Worker's Compensation 6,591 9,483 11,013 11,420 11,504 5130 Health & Life Insurance 18,786 18,114 19,002 16,515 16,515 5160 Retirement 12,407 14,724 16,000 11,270 12,110
5170 Auto Allowance 2,420 2,410 2,400 2,400 2,400
5175 Temporary Services 4,581 3,000

SUPPLIES AND EQUIPMENT
5201 Materials & Supplies 1,476 864 5,000 - -

COMMUNICATIONS
5425 Cell Phone and Pagers 824 689 800 1,200 1,200
5440 Printing and Advertising 1,129 8,269 9,000 10,000 10,000

CONTRACTED SERVICES
5560 Software Service Contract 2,439 2,561 3,000 3,500 4,000 5660 Professional Services 57,265 64,074 80,000 66,200 66,200

RESOURCE DEVELOPMENT
5815 Conference & Meetings 2,179 357 500 1,000 1,000
5820 Education & Training 2,195 4,303 2,000 5,000 5,000 5830 Travel/Mileage 2,407 19 500 3,000 3,000
General Fund Departmental Detail
Department 120
Administration and Finance
Budget
16 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024 General Fund Departmental Detail
Department 120
Administration and Finance
Budget

MISCELLANEOUS
8250 Miscellaneous 1,275 903 1,000 1,000 1,000
8270 Medical 2,000 2,000 2,000
8550 Election Costs - 2,021 - 3,500 -
8600 Codification 575 3,392 2,350 2,500 2,500
TOTALS $ 240,548 $ 265,888 $ 306,665 $ 288,517 $ 297,269 17 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

CONTRACTED SERVICES
5665 Legal Fees - City Attorney 94,094 112,919 97,000 104,500 104,500 TOTALS $ 94,094 $ 112,919 $ 97,000 $ 104,500 $ 104,500
General Fund Departmental Detail
Department 160
City Attorney and Legal Fees
Budget
18 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

PERSONNEL
5120 Worker's Compensation $7,282 $12,014 - - -

SUPPLIES AND EQUIPMENT
5201 Materials & Supplies 2,527 3,865 1,000 - -
5300 Equipment Repairs & Maintenance 2,742 - - - -
5320 Vehicle Repairs & Maintanance 14,691 28,058 - - -
5325 Gas & Oil 1,285 2,568 500 - -

COMMUNICATIONS
5420 Telephone/internet 403 1,741 500 500 500

CONTRACT SERVICES
5620 Fire Protection Services 25,000 25,000 75,000 78,000 80,000 5660 Professional Services 3,455 (198) - - -

RESOURCE DEVELOPMENT
5820 Education and Training 572 92 - - -
5830 Travel & Mileage - - - - -

OCCUPANCY
6120 Utilities 1,517 1,790 1,500 1,500 1,500
6125 Water 1,159 1,217 1,200 1,200 1,200
6140 Building Repairs & Maintenance 2,596 1,698 2,500 2,500 2,500

MISCELLANEOUS
8250 Miscellaneous 230 239 - - -
8532 Medical Screening/Exams 420 220 - - -
TOTALS $ 63,879 $ 78,304 $ 82,200 $ 83,700 $ 85,700
General Fund Departmental Detail
Department 200
Fire Department
Budget
19 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

CONTRACTED SERVICES
5580 Booking Fees - - - 1,000 1,000
5600 Placer County Sheriffs 580,380 625,506 666,526 752,222 777,789

OCCUPANCY
6120 Utilities 6,752 8,029 8,500 8,500 8,500
TOTALS $ 587,133 $ 633,535 $ 675,026 $ 761,722 $ 787,289 General Fund Departmental Detail
Department 300
Sheriff Department
Budget
20 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024 General Fund Departmental Detail
Department 400
Building Department
Budget

SUPPLIES AND EQUIPMENT
5201 Materials & Supplies 1,606 17 500 - -

CONTRACTED SERVICES
5660 Professional Services 80,502 60,865 60,000 75,000 75,000

RESOURCE DEVELOPMENT
5810 Membership and Dues . . - - -

MISCELLANEOUS
8250 Miscellaneous - - - - -
8300 Payment to Other Agencies 973 - - - -
TOTALS $ 83,080 $ 60,882 $ 60,500 $ 75,000 $ 75,000
21 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

CONTRACTED SERVICES
5540 Engineering Services 39,551 85,842 100,000 160,000 160,000 TOTALS $ 39,551 $ 85,842 $ 100,000 $ 160,000 $ 160,000
General Fund Departmental Detail
Department 425
Engineering
Budget
22 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

CONTRACTED SERVICES
5570 Planning Services 27,765 44,752 45,000 50,000 50,000 TOTALS $ 27,765 $ 44,752 $ 45,000 $ 50,000 $ 50,000
General Fund Departmental Detail
Department 450
Planning
Budget
23 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

PERSONNEL
5010 Salaries and Wages $ 62,184 $ 47,107 $ 70,000 $ 71,224 $ 75,757 5030 Overtime - - - - -
5040 Salary - Call back 3,436 3,960 - -
5110 Social Security Taxes 4,309 3,761 5,922 5,449 5,795 5115 Unemployment and Training tax 523 422 477 446 445
5120 Worker's Compensation 3,775 5,339 8,500 5,950 5,939 5130 Health & Life Insurance 18,415 13,140 15,000 15,960 15,960 5150 Uniform Allowances 1,237 1,282 1,000 1,500 1,500
5160 Retirement 4,579 3,512 5,000 5,037 5,382
5175 Temporary Services - - 1,000 - -

SUPPLIES AND EQUIPMENT
5201 Materials and Supplies 13,962 21,398 20,000 23,000 25,000 5300 Equip. Repairs & Maintenance 667 3,898 500 2,000 2,500 5320 Vehicle Repairs & Maintenance 1,856 916 2,500 2,500 2,500 5325 Gas and Oil 2,419 1,872 3,000 3,000 3,000
5350 Tools Rental 1,407 563 1,500 1,500 1,500

COMMUNICATIONS
5425 Cell phone and pagers 1,199 1,100 1,250 1,250 1,250

RESOURCE DEVELOPMENT
5820 Education - - 1,000 1,000 1,000
5830 Travel and Mileage Reimbursement - - 500 500 500
General Fund Departmental Detail
Department 500
Buildings
Budget
24 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024 General Fund Departmental Detail
Department 500
Buildings
Budget

OCCUPANCY
6100 Rents and Leases - - 5,000 5,000 5,000
6120 Utilities 19,492 18,398 25,000 25,000 27,000
6125 Water 2,699 3,279 3,500 3,500 3,750
6140 Building Repairs & Maintenance 65,811 28,894 10,000 15,000 20,000 6160 Security 7,016 3,317 3,500 3,750 3,750

MISCELLANEOUS
8250 Miscellaneous - - - - -
8720 Debt Service (Winner Chev Prop) - - - - -
TOTALS $ 214,984 $ 162,158 $ 184,149 $ 192,566 $ 207,529 25 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

PERSONNEL
5010 Salaries and Wages $ 44,568 $ 33,299 $ 50,000 $ 71,224 $ 75,757 5030 Overtime - 1,037 - - -
5040 Salary - Call Back 3,312 2,808 - - -
5110 Social Security Taxes 3,527 2,785 4,300 5,449 5,795 5115 Unemployment and Training Tax 420 345 346 446 445
5120 Worker's Compensation 2,770 3,874 6,000 5,950 5,939 5130 Health Insurance 13,084 8,633 11,000 15,960 15,960 5150 Uniform Allowance 1,371 1,200 1,000 1,500 1,500
5160 Retirement 3,255 2,507 4,331 5,037 5,382
5175 Temporary Services - - 1,000 - -

SUPPLIES AND EQUIPMENT
5201 Materials and Supplies 9,772 19,334 12,500 14,000 16,000 5300 Equipment Repairs and Maintenance 667 4,351 2,500 2,750 3,000 5320 Vehicle Repair and Maintenance 1,856 950 2,500 2,500 2,500 5325 Gas & Oil 1,794 1,779 2,500 3,000 3,000
5350 Tool Rental 303 212 2,500 2,500 2,750

COMMUNICATIONS
5425 Cell Phone and Pagers 976 896 1,000 1,000 1,000

RESOURCE DEVELOPMENT
5815 Conferences and Meetings - - - - -
5820 Education and Training - - 1,000 1,000 1,000
5830 Travel and Mileage - - 500 500 500
General Fund Departmental Detail
Department 530
Parks and Recreation
Budget
26 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024 General Fund Departmental Detail
Department 530
Parks and Recreation
Budget

OCCUPANCY
6120 Utilities 2,442 2,897 4,000 4,000 4,500
6125 Water 15,445 18,719 20,000 20,000 20,000
6140 Repairs and Maintenance 3,800 1,762 10,000 10,000 10,000 6160 Security 5,214 1,000 1,250 1,250

MISCELLANEOUS
8250 Miscellaneous - - - - -
TOTALS $ 109,361 $ 112,600 $ 137,978 $ 168,066 $ 176,279 27 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
Description 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

COMMUNICATIONS
5440 Printing, Advertising, and Mapping - 309 1,000 1,000 1,000

CONTRACTED SERVICES
5540 Engineering Services 61,610 32,840 30,000 20,000 20,000 5570 Planning Services 2,907 7,382 20,000 50,000 50,000 5660/65 Professional Services 33,527 10,690 65,000 5,000 5,000 8250 7,187 (4,147)
TOTALS $ 105,231 $ 47,074 $ 116,000 $ 76,000 $ 76,000
General Fund Departmental Detail
Department 120-XXX
Land Development Fees
Budget
28 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
NUMBER DESCRIPTION 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

REVENUES
4660 Landfill Closure Surcharge $ 85,520 $ 85,823 $ 95,000 $ 95,000 $ 95,000 TOTAL REVENUE $ 80,000 $ 80,000 $ 95,000 $ 95,000 $ 95,000

EXPENDITURES
5010 Salaries and Wages 28,658 22,400 34,315 35,685 38,353 5030 Overtime - - - - -
5040 Salary - Call Back 785 547 800 800 800
5110 Social Security Taxes 2,140 1,694 2,625 2,730 2,934 5115 Unemployment & Training Tax 155 127 211 224 225
5120 Workmen's Compensation 1,614 2,358 2,736 2,981 3,007 5130 Health Insurance 5,969 4,077 6,198 6,225 6,225
5150 Uniform and Shoe Allowance 151 158 200 200 200
5160 Retirement 2,360 1,787 3,044 2,841 3,047
5175 Temporary Services - - - - -
5201 Materials and Supplies 409 344 500 500 500
5325 Gas & Oil 318 349 600 600 600
5425 Cell Phone and Pagers 403 399 600 600 600
5660 Professional Services 4,249 10,510 7,000 6,500 6,500 5810 Membership and Dues 298 298 - - -
8300 Payments to Other Agencies 13,693 13,122 15,000 15,000 15,000 8400 Bonds and Insurance 1,898 2,515 3,500 5,000 6,000
8525 Testing and Monitoring 27,586 26,631 20,000 20,000 20,000 8530 Bacteria and Lab Tests - - - - -
TOTAL EXPENDITURES $ 90,686 $ 87,316 $ 97,330 $ 99,886 $ 103,991 Landfill Post Closure Maintenance
Fund #572
Budget
29 DRAFT
City of Colfax - Fund Descriptions
Fund Dept Fund/Dept Name Description
210-217 N/A Mitigation Fees
Mitigation fees (development impact fees) are levied on developers to offset impacts on infrastructure or other public facilites related to the approval and construction of new projects. For each mitigation impact fee hereby established, the city council shall, by resolution: establish the specific amount of the fee; identify the purpose of the fee; identify the specific use to which the fee is to be put; determine how there is a reasonable relationship between the fee's use and the type of development project on which the fee is imposed; determine how there is a reasonable relationship between the need for the public facility and the impacts caused by the type of development project on which the fee is imposed; and determine how there is a reasonable relationship between the amount of the fee and the cost of the public facility or portion of the public facility attributable to the development project for which the fee is imposed.
218 N/A Support Law
Enforcement
Citizens Option for Public Safety (COPS) provides funding for "front line law enforcement services". Funding is allocated by the State Controller to each city and county based on population with a minimum $100,000 grant.
244 N/A

CDBG - ME
Lending/Program
Income
The City previously received Community Development Block Grant (CDBG) funding for a Micro-Enterpirse loan program. CDBG has since reclassifed all the remaining funding as Program Income. The City has one outstanding loan and all annual revenues under $35K can be "defederalized" and become unrestricted for City use (transfer to General Fund revenues).
250 N/A Streets -
Roads/Transportation
The base sales tax rate in Placer County includes .5% for County Transportation Funds. These funds flow to the City as Local Transportation Funds (LTF) and State Transit Assistance (STA) through Placer County Transportation Planning Agency. STA funds can only be used for transit services. LTF funds must first be used on transit services, additional funds can be used for other transportation needs and streets/roads projects. This fund is used for costs associated with City Streets and Roads maintenance. 253 Gas Taxes
The State of California imposes taxes on various transportation fuels, including gasoline and diesel. The revenues are essentially allocated to cities based on population. Motor vehicle fuel tax revenues may be expended for research, planning, construction, improvement, maintenance and operation of public streets and highways or public mass transit guideways. Direct expenses in this fund include City street lights - balance of funding is allocated to Fund 250. 258 N/A Road Maintenance -
SB1/RSTBG
Senate Bill (SB) 1, Chapter 5, Statutes of 2017, created the Road Maintenance and Rehabilitation Program (RMRP) to address deferred maintenance on the State Highway System and the local street and road system, and the Road Maintenance and Rehabilitation Account (RMRA) for the deposit of various funds for the program. A percentage of this new RMRA funding will be apportioned by formula to eligible cities and counties pursuant to Streets and Highways Code section 2032(h) for basic road maintenance, rehabilitation, and critical safety projects on the local streets and roads system. This fund is also used to hold/segregate other restricted funds for road maintenance and improvements such as RSTBG funding.
270/280 N/A Beverage Container
and Oil Recycling
The Department of Resources Recycling and Recovery (CalRecycle) granted funding for beverage container and oil recycling and litter abatement projects. Expenses can be for education, recycling containers, etc. Funding has been terminated and fund balance has been identifed to help fund Security/Recycling improvements at the City Corporation Yard. 292 N/A Fire Department -
Capital Funds
In the past, the City "rented" equipment and volunteers to help with out of county fires (strike team coverage). Net revenues of this fund is designated for capital costs associated with the Fire Department.
342 N/A Construction Fees -
Fire
A residential construction tax is imposed on the privelege of constructing any mobilehome lot or residential dwelling unit in the City. One-half of all taxes collected shall be expended for the acquisition of additional firefighting and fire prevention vehicles, equipment, supplies and inventory and to provide for the replacement of the same as deemed necessary by the council.
343 N/A Construction Fees -
Recreation
A residential construction tax is imposed on the privelege of constructing any mobilehome lot or residential dwelling unit in the City. One-half of all taxes collected shall be expended for the acquistion, improvement and expansion of the public park, playground and recreational facilites of the city in accordance with the parks and recreational elemnet of the general plan of the City.

Governmental Activities - Special Revenues
Special Revenue Funds are used to account for revenues derived from specific taxes or other earmarked revenue sources. They are usually required by statute, or local ordinance to finance particular governmental functions or activities
30 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
NUMBER DESCRIPTION 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

REVENUES
4560 State Grant - COPS $ 155,948 $ 156,110 $ 160,000 $ 100,000 $ 100,000 4980 Interest - - - - -
TOTAL REVENUE 155,948 156,110 160,000 100,000 100,000

EXPENDITURES
5201 Materials and Supplies - - - - -
5320 Vehicle Repairs & Supplies - - - - -
5520 Accounting Services - - - - -
5600 Placer Co. Sheriff Protection 155,948 156,110 160,000 100,000 100,000 5600 Sheriff Protection - Overtime - - - - -
9998 Transfer Out
TOTAL EXPENDITURES 155,948 156,110 160,000 100,000 100,000 Supplemental Law Enforcement
Fund #218
Budget
31 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
NUMBER DESCRIPTION 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

TRANSPORTATION FUND REVENUE
4280 Transportation Permit $ 552 $ 90 $ 500 $ 100 $ 100 4540 Transportation Allotment 138,622 93,867 124,200 148,062 148,062 4541 State Transit Assistance 14,062 8,317 12,600 15,611 15,611 4900 Miscellaneous Revenue - - - - -
4980 Interest Earnings (691) - - - -
Total Transportation Revenue 152,545 102,274 137,300 163,773 163,773

PERSONNEL
5010 Salaries and Wages 83,065 64,522 80,000 100,237 106,671 5030 Overtime - 1,108 - - -
5040 Salary - Call Back 5,066 5,291 - - -
5110 Social Security Taxes 6,461 5,244 7,967 7,668 8,160 5115 Unemployment & Training Tax 712 570 642 628 627
5120 Worker's Compensation 5,101 7,178 9,150 8,374 8,362 5130 Health & Life Insurance 24,742 17,350 20,000 22,950 22,950 5150 Uniforms 1,519 1,412 1,500 1,500 1,500
5160 Retirement 6,110 4,800 6,000 7,070 7,551
5175 Temporary Services - - 1,500 - -

SUPPLIES AND EQUIPMENT
5201 Materials and Supplies 17,087 12,015 20,000 20,000 20,000 5219 Street Repair and Maintenance 16,905 14,105 40,000 100,000 100,000 5300 Equip. Repairs & Maintenance 1,097 666 2,500 2,500 2,500 5320 Vehicle Repairs 1,979 3,652 2,000 2,000 2,000
5325 Gas & Oil 3,425 2,790 4,000 4,000 4,500
5350 Tool Rental 488 296 1,500 1,500 1,750
Streets and Roads
Fund #250
Budget
32 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
NUMBER DESCRIPTION 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024 Streets and Roads
Fund #250
Budget

COMMUNICATIONS
5425 Cell phone and pagers 1,595 1,588 1,500 1,500 1,500

CONTRACTED SERVICES
5540 Engineering Services 1,920 - - - -
5560 Software Maintenance Contract 750 750 750 1,000 1,250 5590 Transit Services 12,410 - - 15,611 15,611
5650 Auditors 1,058 1,270 2,000 1,500 1,500
5660 Professional Services 8,499 8,788 9,000 13,000 13,000

RESOURCE DEVELOPMENT
5810 Membership and Dues 200 - 500 500 500
5820 Education and Training - - 1,000 1,000 1,000
5830 Travel and Mileage Reimbursement - - 250 250 350

OCCUPANCY
6100 Rents and Leases 250 250 250 250 250

MISCELLANEOUS
8250 Miscellaneous - - - -
8400 Bonds and Insurance 8,925 15,500 17,000 19,000
8710 Interest Expense - 11,830 - - -
TOTAL EXPENDITURES 209,363 165,476 227,509 330,038 340,533 33 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
NUMBER DESCRIPTION 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

REVENUE
4050 Gas Tax 2103 $ 14,294 $ 14,358 $ 18,378 $ 21,392 $ 21,392 4051 Gas Tax 2105 10,575 10,964 11,915 14,013 14,013
4052 Gas Tax 2106 11,598 11,673 12,326 13,485 13,485
4053 Gas Tax 2107 14,352 15,836 15,225 20,124 20,124
4980 Interest Income 1,243 - - - -
Total Gas Tax Revenues 52,062 52,830 57,844 69,014 69,014

SUPPLIES AND EQUIPMENT
5201 Materials and Supplies - 261 - - -

OCCUPANCY
6120 Utilities 14,293 14,848 19,000 19,000 19,000
8250 Miscellaneous - - - - -
TOTALS EXPENDITURES 14,293 15,109 19,000 19,000 19,000
Gas Tax Fund
Fund #253
Budget
34 DRAFT
City of Colfax - Fund Descriptions
Fund Dept Fund/Dept Name Description
560 N/A Sewer Operations -
WWTP
Operations and maintenance of the City Wastewater Treatment plant. 561 N/A Lift Stations
Operations and maintenance of the City sewer collection system including the four lift stations currently in operation. 563 N/A Debt Servicing
This fund is used for debt servicing on the State Water Resource Control Board loan associated with the building of the City wastewater treatment plant and collection systems. 564 N/A Sewer Connections
(Mitigation)
Any person making a new connection to the sewerage system of the city or expanding, modifying, enlarging or conducting any other activity that will increase the volume or change the physical character of the sewage already disharged from the city shall pay the appropriate sewer impact fee for connecting to the city sewerage system to pay their share of the capital investment in the city sewerage system. Revenues derived shall be used only for the acquisition, construction, reconstruction, maintenance and operation of the sewerage systems and facilitiesof the city and planning, engineering and administration related thereto, to repay the principal and interest on bonds issued for the acquisition, construction or reconstruction of such sewerage systems and facilities and to repay any federal or state loans or advances made for the construction or reconstruction of such sewerage systems and facilities.

Proprietary Funds are used to account for the operations of self-supporting governmental activities that render services or goods to the public. The accounting records are maintained on an accrual basis. The intent of the City is that the costs (expenses and depreciation) of providing goods and services to the general public on a continuing basis be financed and recovered primarily through user charges.

Proprietary Funds (Business Type-Activities) - WWTP and Lift Station Operations 35 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
NUMBER DESCRIPTION 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

REVENUES
4660 Sewer Service Charges $ 1,195,763 $ 1,213,220 $ 1,275,000 $ 1,331,301 $ 1,372,768 4685 Industrial User Permit - - - - -
4800 Rent 3,000 3,000 3,000 3,000 3,000
4900 Miscellaneous Revenue 227 - - - -
4980 Interest from LAIF 53,305 15,709 8,000 9,000 10,000 4982 Interest/Late Charges 24,032 19,451 18,000 18,000 18,000 4998 Transfer In 172
TOTAL REVENUE 1,276,327 1,251,551 1,304,000 1,361,301 1,403,768

PERSONNEL
5010 Salaries and Wages 321,562 247,124 365,000 361,872 385,205 5030 Overtime 2,787 4,287 4,000 4,000 4,000
5040 Salary - Call back/Standby 15,672 15,545 - - -
5110 Social Security Taxes 24,807 20,407 29,451 27,683 29,468 5115 Unemployment and Training Tax 2,245 2,058 2,372 2,267 2,265 5120 Worker's Compensation 18,531 26,535 30,694 30,230 30,197 5130 Health & Life Insurance 56,227 44,178 67,479 53,940 53,940 5150 Uniform & Shoe Allowances 4,022 2,758 2,000 3,500 3,500 5160 Retirement 28,664 26,031 31,955 26,629 28,571
5161 Temporary - 2,291 2,500 - -

SUPPLIES AND EQUIPMENT
5201 Materials and Supplies 26,110 13,644 40,000 40,000 40,000 5220 Copy Machine 1,928 1,451 3,000 3,000 3,000
5300 Equipment Repairs and Maintenance 23,284 17,448 60,000 60,000 60,000 5320 Vehicle Repairs and Maintenance 1,287 1,246 3,000 1,500 1,500 5325 Gas & Oil 8,102 4,654 15,000 1,500 1,500
5340 Chemicals 98,613 65,365 110,000 121,000 121,000
5350 Tools Rental - - 2,500 2,000 2,000
Sewer WWTP Maint and Ops
Fund #560
Budget
36 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
NUMBER DESCRIPTION 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024 Sewer WWTP Maint and Ops
Fund #560
Budget

COMMUNICATIONS
5410 Postage 1,275 1,669 1,500 1,500 1,500
5420 Telephone/Internet 3,436 3,721 4,000 3,800 3,800
5425 Cell phone and pagers 3,844 3,564 4,000 3,800 3,800 5440 Printing and Advertising 526 395 500 1,000 1,000

CONTRACT SERVICES
5540 City Engineering Services 8,725 3,230 1,000 5,000 5,000 5560 Software Maintenance Contracts 1,707 1,951 2,000 3,000 3,500 5650 Auditors 10,575 12,700 12,500 15,000 15,000
5660 Professional Services 38,382 157,308 45,000 57,500 57,500 5665 Legal Fees 3,347 1,496 2,000 5,500 5,500
5665 Sewer rate study - - - 40,000 -

RESOURCE DEVELOPMENT
5810 Membership and Dues 768 643 3,500 3,500 3,500
5815 Conferences and Meetings - - 500 500 500
5820 Education & Trainning 142 2,058 7,000 2,500 2,500
5830 Travel and Mileage - - 500 500 500

OCCUPANCY
6100 Rents & Leases - - - - -
6120 Utilities 135,928 158,393 160,000 176,000 185,000
6140 Repairs & Maintenance 272 141 5,000 5,000 5,000
6160 Security - - 4,000 3,500 3,500
37 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
NUMBER DESCRIPTION 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024 Sewer WWTP Maint and Ops
Fund #560
Budget

MISCELLANEOUS
8250 Miscellaneous - 952 1,000 1,000 1,000
8270 Medical Expenses 478 90 1,000 1,000 1,000
8280 Sludge Removal 8,934 9,763 10,000 10,000 10,000
8300 Payments to Other Agencies 55,521 23,168 25,000 25,000 25,000 8400 Bonds and Insurance 26,495 35,117 45,000 45,000 45,000 8525 Lab Testing and Monitoring (contract) 39,220 39,827 10,000 40,000 40,000 8530 Lab Test Supplies (In House) 7,974 5,982 7,500 35,000 35,000 8532 Acute and Chronic Testing 325 4,350 13,000 4,500 4,500 TOTAL EXPENDITURES 981,716 961,541 1,134,451 1,228,221 1,224,746 38 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
NUMBER DESCRIPTION 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

REVENUES
4680 Collection System/Lift Charges $ 187,693 $ 190,042 $ 195,000 $ 205,585 $ 212,016 4672 Inspection Fees 8,140 9,768 10,000 10,000 10,000
4980 Interest - - - - -
TOTAL REVENUE 195,833 199,810 205,000 215,585 222,016

EXPENDITURES

PERSONNEL
5010 Salaries and Wages 97,189 77,784 110,000 120,852 128,233 5030 Overtime 1,074 354 - - -
5040 Salary - Call Back 5,097 5,051 - - -
5110 Social Security Taxes 7,652 6,387 9,212 9,245 9,810 5115 Unemployment & Training Tax 888 794 742 757 754
5120 Worker's Compensation 5,910 8,304 9,601 10,096 10,052 5130 Health & Life Insurance 18,707 14,979 22,257 19,050 19,050 5150 Uniform & Shoe Allowance 1,200 738 600 1,200 1,200 5160 Retirement 7,085 6,226 7,500 8,550 9,168
5175 Temporary Services - 2,291 2,500 - -

SUPPLIES AND EQUIPMENT
5201 Materials and Supplies 2,063 2,196 1,500 3,000 3,000 5220 Copy Machine 528 482 600 600 600
5300 Equipment Repairs & Maintenance 9,300 24,886 25,000 9,000 11,000 5320 Vehicle Repairs & Maintenance 895 173 750 1,000 1,000 5325 Gas & Oil 6,434 2,322 8,000 8,000 8,000
5350 Tools Rental - - - 1,500 1,500
Collection Systems/Lift Stations
Fund #561
Budget
39 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
NUMBER DESCRIPTION 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024 Collection Systems/Lift Stations
Fund #561
Budget

COMMUNICATIONS
5410 Postage 666 863 750 1,000 1,000
5425 Cell Phones and Pagers 1,064 1,011 1,100 1,100 1,100 5440 Printing and Advertising - 200 - 500 500

CONTRACT SERVICES
5540 City Engineers 185 2,960 2,500 5,000 5,000
5560 Software Maintenance Contract 732 768 1,000 1,500 2,000 5660 Professional Services 14,681 35,276 14,000 13,000 13,000 5665 City Attorney - - - - -
5820 Education and Training - 61 2,000 - -
5830 Travel and Milege Reimbursement - - 500 500 500

OCCUPANCY
6120 Utilities 15,043 16,732 19,000 21,000 23,000
6125 Water 441 483 500 500 500
6140 Building Repairs and Maintenance 336 564 500 500 500 6160 Security - 1,778 1,000 1,000 1,000

MISCELLANEOUS
8250 Miscellaneous - 154 - - -
8300 Payments to Other Agencies - 4,500 5,500 5,500 5,500 8400 Bonds and Insurance 10,823 14,345 18,500 18,500 18,500 8525 Testing and Monitoring 1,566 - - - -
TOTAL EXPENDITURES 209,559 232,660 265,111 262,451 275,467 40 DRAFT
City of Colfax
Preliminary Budget
For the Fiscal Year 2022-2023 and 2023-2024
Actuals Actuals Estimate
NUMBER DESCRIPTION 2019-2020 2020-2021 2021-2022 MYR 2022-2023 2023-2024

REVENUES
4662 Debt Service Charges $537,894 $546,350 $ 575,000 $ 598,988 $ 617,565 4982 Interest/Late Charges 8,995 7,884 5,000 5,000 5,000 TOTAL REVENUE 546,889 554,234 580,000 603,988 622,565

EXPENDITURES
8710 Payments to Other Agencies - Interest 76,817 73,195 79,500 83,000 79,500 8250 Miscellaneous - Principal 362,157 365,779 359,474 355,974 359,474 TOTAL EXPENDITURES 438,974 438,974 438,974 438,974 438,974 WWTP/Debt Service
Fund #563
Budget
41 DRAFT