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 29, 2024
Special Meeting of the
Colfax CityCouncil COUNCIL CHAMBERS, 33 SOUTH MAIN STREET, COLFAX, CA Mayor Kim Douglass ⋅ Mayor Pro Tem Sean Lomen
Councilmembers Caroline McCully ⋅ Larry Hillberg ⋅ Trinity Burruss SPECIAL MEETINGAGENDA – FISCAL YEARS 2024/2025 &
2025/2026 BUDGET WORKSHOP
May 29, 2024
Special Session 2:00 PM
You may access the meeting and address the Council by the following means:
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Dial in by calling one of the numbers listed below and enter the Webinar ID:
849 6857 0574
1 669 900 6833 / 1 669 444 9171 / 1 719 359 4580 / 1 253 205 0468 View Only on Facebook Live on our City of Colfax page: City of Colfax, California. You may also submit written comments to the City Clerk via email at [email protected], via regular mail to P.O. Box 702, Colfax CA 95713, or by dropping them off at City Hall, 33 S. Main Street, Colfax CA 95713.
Comments received will be submitted to Council and made a part of the record. 1 OPEN SESSION
1A. Call Open Session to Order
1B. Pledge of Allegiance
1C. Roll Call
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 five (5) minutes per speaker. Written comments should not exceed 800 words. Written comments received before the close of an agenda item may be read into the record, with a maximum allowance of five (5) 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.
1 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 29, 2024
I, Amanda Ahre, City Clerk for the City of Colfax, declare that this agenda was posted in accordancewith 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/
Amanda Ahre, 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 to the City Clerk of the City of Colfax at, or prior to, said public hearing.
LEVINE ACT WARNING: In certain instances, parties, participants, and their agents before the City Council are subject to the campaign disclosure provisions detailed in Government Code Section 84308, California Code of Regulations Sections 18438.1 through 18438.8, and Fair Political Practices Commission Opinion 0-22-002. All parties, participants, and their agents are hereby directed to review these sections for compliance. If you believe that these provisions apply to you or a Council Member, please inform the City Clerk at the earliest possible opportunity. 2 Workshop Session
2A. Annual Review of Administrative Policies and Procedures (Pages 3-12) 2B. Risk Assessment Process (Pages 13 - 15)
2C. Review of Fiscal Year 2024/2025 & 2025/2026 Preliminary Budget (Pages 16-61) 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. 3 ADJOURNMENT
2 _________________________________________________________________________________________ City of Colfax Annual Review of Administrative Policies and Procedures Resolution 15-2024
SPECIAL MEETING AGENDA PACKAGE
MAY 29, 2024
PUBLIC WORKSHOP SESSION: 2:00 PM
2A. 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
2A 3
2A 4
2A 5
2A 6
2A 7
2A 8
2A 9
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.
2A 10
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;
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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.
2A 12
_________________________________________________________________________________________ City of Colfax Risk Assessment Process
SPECIAL MEETING AGENDA PACKAGE
MAY 29, 2024
PUBLIC WORKSHOP SESSION: 2:00 PM
2B. Risk Assessment Process
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 in May 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 2B 13
Risk Assessment Review Meeting
May 15, 2024
3:00 PM
Colfax City Hall
Meeting Summary Minutes
Attendees:
Walker, Ron - City Manager
Ryan, Tim - City Treasurer
Stahl, Shanna - Administrative Services Officer
Heath, Cecelia – Accounting Technician
This meeting was held at City Hall on Wednesday, May 15, 2024.
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 has established the practice of meeting at least once annually to address and monitor this topic. This process is a tool to effectively identify areas of fraud risk within the organization and with a focus on the review of potential fraud schemes and the internal controls in place to prevent or detect those schemes.
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 customersto remain delinquent
o Weak or non-existent accounting practices
o Exorbitantsalaries
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 o Inadequate or missing records
2B 14
• Conducted a brainstorming session to review any City risk areas for fraud or material misstatement.
o The primary way to prevent fraud is to reduce opportunities for fraud to occur.
• 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 Cyber Security Training program for all staff and consultants (new) o Segregation of duties and multiple levels of review in financial processes o Annual Audit process which includes staff and council risk interviews. o Continued cyber security training program for all staff and consultants
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 budget workshop May 29, 2024. 2B 15
SPECIAL MEETING AGENDA PACKAGE
MAY 29, 2024
PUBLIC WORKSHOP SESSION: 2:00 PM
2C. Review of Fiscal Year 2024-2025 and Fiscal Year 2025-2026 Preliminary Budget The City of Colfax staff has prepared a preliminary biennial budget for fiscal year 2024-2025 and 2025- 2026.
Attachments:
1. Preliminary Budget – May 2024
2C 16
CITY OF COLFAX - CALIFORNIA
BUDGET
FISCAL YEARS 202
4-202
5 AND 202
5-202
6 Preliminary for Budget Workshop – May 29, 202
4 City Council
Kim Douglass, Mayor
Sean Lomen, Mayor Pro-Tem
Trinity Burruss, Council Member
Caroline McCully, Council Member
Larry Hillberg, Council Member
City Manager
Ron Walker
Administrative Services Officer
Shanna Stahl
2C
17 Page No. Page No.
Budget Memo Operating Revenues & Expenditures (continued) Management Budget Memo 1 - 4
Special Revenues
Fund Summary Fund Descriptions 28
Fiscal Year 2024-2025 5 Special Revenues - Department Revenues and Expenditures Fiscal Year 2025-2026 6 218 000 Supplemental Law Enforcement 29 250 000 Streets and Roads 30-31
Staffing Personnel Equivalents 253 000 Gas Tax Fund 32
Fiscal Year 2024-2025 and 2025-2026 7 270 000 Beverage Recycling 33 280 000 Oil Grant 34
Capital Projects 290 000 SB1383 Implementation Grant 35 Fiscal Year 2024-2025 and 2025-2026 8
Enterprise Funds
Operating Revenues & Expenditures Fund Descriptions 36
General Fund Enterprise Funds - Department Revenues and Expenditures Fund Descriptions 9-10 560 000 WWTP Maintenance and Operations 37-39 General Fund Summary 11 561 000 Sewer Collection Systems 40-41 General Fund Revenue Detail 12-14 563 000 Debt Service 42 General Fund - Department Revenues and Expenditures
100 100 Central Services 15 Acronyms 43
100 110 City Council 16
100 120 Administration and Finance 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
100 530 Parks and Recreation 25
120 000 Land Development Fees 26
572 000 Landfill Post Closure Maintenance 27
City of Colfax - Adopted Budget
For the Fiscal Years 2024-2025 and 2025-2026
TABLE OF CONTENTS
2C 18
CITY OF COLFAX
Adopted Budget for Fiscal Years 2024-2025 and 2025-2026 Management Budget Memo
June 2024
Honorable Mayor and Members of the Colfax City Council
City staff is pleased to present the Fiscal Year 2024-2025 and Fiscal Year 2025-2026 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, 2024 and July 1, 2025. The COLA in recent years has been based on 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 non-represented 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, and life insurance for employees.
The City also provides a Section 457 deferred compensation plan and Flexible Spending Account (FSA) 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 an expense estimates are included for a Grant consultant and City newsletter editor. Expense estimates for Human Resource consulting, 2C 19
Labor law assistance and Defense attorney services 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 slightly in the last couple of years. We are projecting a conservative 1% increase for both budget years over the projection for the current year.
The total projection accounts for 50% of total General Fund revenues.
Property Taxes are the second largest revenue source in the General Fund and staff estimates growth of 5% in this revenue category for both budget years.
The new hotel on South Auburn Street has brought increased Transient Occupancy tax to the City. We have estimated a conservative 2% increase in this category for both budget years with the addition of short-term rentals.
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 for Fire services and a
5.5% increase to Sheriff services. 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 $78,396 in fiscal year 2024-2025 and $82,000 in fiscal year 2025-2026 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.
General Fund - Unrestricted
Projected
Balance
06/30/2024
Unrestricted - Committed - Operating $ 600,000
Unrestricted - Committed - Capital $ 400,000
Unrestricted - Committed - Pension $ 145,000
Unrestricted - Unassigned $ 2,600,000
Total Unrestricted $ 3,745,000
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
2C 20
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 2024-2025 is based on projections provided by PCTPA and fiscal year 2025-2026 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 $9.4 million – of which $8.3 million (88%) is funded by grants. The balance is funded by mitigation fees and operating funds.
The Wastewater Treatment Improvements project (which includes new WWTP equipment and Inflow/Infiltration (I/I) system improvements) is 100% grant funded. We anticipate completion of this project in early 2025-2026. Anticipated savings from the previous solar installation are not expected to be realized until fiscal year 2024-2025. The Road Rehab Improvements (CDBG Construction Grant) project is 89% grant funded. This project is expected to be completed and reimbursed in early 2024-2025. There is also the Shady Glen sewer consolidation planning application that will be funded upon approval. The City has already expended funds towards the planning application. Project estimates for the Shady Glen sewer consolidation are not currently available. Reimbursement of the planning efforts are expected in midyear 2024-2025.
Sewer Enterprise Fund
The City intends to follow the recommendations from the formal Wastewater Rate Study that will be adopted in May of 2024. The recommendations from the Study included:
• Recommended rate adjustment of 2%, 3% or 4% effective July 1st each year for five years (through July 1, 2029).
• 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 will not be completed until June 2029. 2C 21
Sewer Enterprise Funds that are not invested in capital assets are listed in chart below.
Enterprise (Sewer) Fund
Projected
Balance
06/30/2024
Restricted Funds - Debt Reserves, Capital funds $ 1,075,814 Unrestricted - Committed - Operating $ 460,000
Unrestricted - Committed - Capital $ 600,000
Unrestricted - Unassigned $ 2,210,000
Total $ 4,345,814
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.
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.
Ron Walker
City Manager
2C 22
Fund Description Fund #
Projected Fund
Balance
07/01/2024
Projected
Revenues
Operating
Expenses Grants/Other Capital Projects Reserves
Fund Transfers
In (Out)
Projected Fund
Balance
06/30/2025
General Fund - Unrestricted 100/120/570 2,600,482 $ $ 2,643,300 $ (2,574,925) $ (95,000) $ (182,073) $ 2,391,784 General Fund - Restricted
Operating Reserve - 25% 100 600,000 - - 45,000 - 645,000 Pension Liability Reserve 100 145,000 - - - - 145,000
Capital Project Reserve 100 400,000 - 50,000 - 450,000
2% AB939 Landfill Diversion 571 - - - - - -
Landfill - Postclosure Maintenance 572 860,776 120,000 (103,368) - 877,408 Total General Fund - Restricted $ 2,005,776 $ 120,000 $ (103,368) $ - $ - $ 95,000 $ - $ 2,117,408 Special Revenues $ -
Mitigation Funds 210-17 586,383 61,780 - - - - (100,000) 548,163 Support Law Enforcement 218 - 100,000 (100,000) - - - - CDBG - Program Income 244 - 6,000 (6,000) - - - - -
Transportation - Streets/Roads 250 - 167,638 (310,582) - - - 142,944 0 Gas Taxes 253 - 61,267 (22,000) - - - (39,267) -
STA - Transit Capital Funds 257 47,905 - - - - - - 47,905 Road Maintenance - SB1, RSTBG 258 274,851 57,600 - - - - (572,065) (239,614) Beverage/Oil Recycling/SB1383 270/280/290 1,080 37,500 - - - - - 38,580 Fire Capital Fund 292 95,634 3,000 - - - - (50,000) 48,634 Fire Construction - Mitigation 342 78,855 7,000 - - - - - 85,855 Recreation Construction 343 78,856 7,000 - - - - - 85,856 Total Special Revenues $ 1,163,565 $ 508,785 $ (438,582) $ - $ - $ - $ (618,388) $ 615,380 Capital Projects - GF
Administration/Planning - - (40,000) 40,000 -
Buildings & Grounds - - - 20,000 (88,396) 88,396 20,000 CDBG (425,943) - - 3,482,644 (3,628,766) 572,065 -
Other - - - 560,000 (660,000) 100,000 -
Total Capital Projects - GF $ (425,943) $ - $ - $ 4,062,644 $ (4,417,162) $ - $ 800,461 $ 20,000 Enterprise Funds
WWTP, Collection System, Debt Service 560, 561, 563 2,209,889 2,319,838 (2,157,761) - (192,500) (147,842) 2,031,624 Capital Projects - - - 1,880,832 (2,048,674) 167,842 -
Operating Reserve - 25% (Restricted) 485,000 - 55,000 - 540,000 Sewer Connections - Restricted 564 321,775 - - 321,775
Short Term Asset Reserve (Restricted) 315,065 - 37,500 (20,000) 332,565 Loan Payment Reserve (Restricted) 438,974 - 438,974
Capital Projects - Reserve 600,000 - 100,000 - 700,000
Total Enterprise Funds $ 4,370,703 $ 2,319,838 $ (2,157,761) $ 1,880,832 $ (2,048,674) $ - $ - $ 4,364,938 TOTAL ALL FUNDS $ 9,714,583 $ 5,591,923 $ (5,274,637) $ 5,943,476 $ (6,465,836) $ - $ - $ 9,509,509 Fund Summary - Projected Revenues, Expenditures, Transfers and Fund Balance For Fiscal Year 2024-2025
Fiscal Year 2024-2025
CITY OF COLFAX
2C 23
Fund Description Fund #
Projected Fund
Balance
07/01/2025
Projected
Revenues
Projected
Expenses Grants/Other Capital Projects Reserves
Fund Transfers
In (Out)
Projected Fund
Balance
06/30/2026
General Fund - Unrestricted 100/120/570 2,391,784 $ $ 2,685,965 $ (2,615,217) $ - $ (60,000) $ (229,585) $ 2,172,946 General Fund - Restricted
Operating Reserve - 25% 100 645,000 - - 10,000 - 655,000 Pension Liability Reserve 100 145,000 - - - - 145,000
Capital Project Reserve 100 450,000 - - 50,000 - 500,000 AB939 571 - - -
Landfill - Postclosure Maintenance 572 877,408 120,000 (106,764) - 890,644 Total General Fund - Restricted $ 2,117,408 $ 120,000 $ (106,764) $ - $ - $ 60,000 $ - $ 2,190,644 Special Revenues $ -
Mitigation Funds 210-17 548,163 37,320 - - - 585,483
Support Law Enforcement 218 - 100,000 (100,000) - - -
CDBG - Program Income 244 - 6,000 (6,000) - - -
Transportation - Streets/Roads 250 0 167,638 (334,490) - - 166,852 0 Gas Taxes 253 - 61,267 (22,000) - - (39,267) -
STA - Transit Capital Fund 257 47,905 - - - - - - -
Road Maintenance - SB1, RSTBG 258 (239,614) 57,600 - (182,014) Beverage/Oil Recycling/SB1383 270/280/290 38,580 37,500 0 - - - 76,080 Fire Capital Fund 292 48,634 3,000 - - - 51,634
Fire Construction - Mitigation 342 85,855 7,000 - - - 92,855 Recreation Construction 343 85,856 7,000 - - 92,856
Total Special Revenues $ 615,380 $ 484,325 $ (462,490) $ - $ - $ - $ 127,585 $ 716,895 Capital Projects - GF
Administration/Planning - - - - (50,000) 50,000 -
Buildings & Grounds 20,000 - - - (40,000) 40,000 20,000 Streets & Roads - CDBG - - (12,000) 12,000 -
Other
Total Capital Projects - GF $ 20,000 $ - $ - $ - $ (102,000) $ - $ 102,000 $ 20,000 Enterprise Funds
WWTP, Collection System, Debt Service 560, 561, 563 2,031,624 2,391,501 (2,208,514) - - (147,500) - 2,067,112 Capital Projects - 2,114,331 (2,249,331) (135,000)
-
Operating Reserve - 17% (Restricted) 540,000 - 10,000 550,000 Sewer Connections - Restricted 321,775 - - 321,775
Short Term Asset Reserve (Restricted) 332,565 - (47,000) 37,500 - 323,065 Loan Payment Reserve (Restricted) 438,974 - 438,974
Capital Projects - Reserve 700,000 - - 100,000 - 800,000 Total Enterprise Funds $ 4,364,938 $ 2,391,501 $ (2,208,514) $ 2,114,331 $ (2,296,331) $ - $ - $ 4,365,926 TOTAL ALL FUNDS $ 9,509,509 $ 5,681,791 $ (5,392,985) $ 2,114,331 $ (2,398,331) $ - $ - $ 9,466,411 Fund Summary - Projected Revenues, Expenditures, Transfers and Fund Balance For Fiscal Year 2025-2026
Fiscal Year 2025-2026
CITY OF COLFAX
2C 24
Employees/Temporary Staff Status Union Current FY2024-2025 FY2025-2026 City Manager Full-time No 1.0 1.0 1.0
City Clerk Full-time No 1.0 1.0 1.0
Customer Service Representative Part-Time No 0.5 0.5 0.5 Customer Service Representative Part-Time No 0.5 - -
Accounting Technician Full-time No 1.0 1.0 1.0
Administrative Services Officer Full-time No 1.0 1.0 1.0 Chief Plant Operator Full-time Yes 1.0 1.0 1.0
Sewer Operator II Full-time Yes 1.0 1.0 1.0
Sewer Operator II Full-time Yes 1.0 1.0 1.0
Public Works Supervisor Full-time Yes 1.0 1.0 1.0
Maintenance Worker I Full-time Yes 1.0 1.0 1.0
Maintenance Worker I Full-time Yes 1.0 1.0 1.0
Maintenance Worker I Full-time Yes 1.0 1.0 1.0
Maintenance Worker I Full-time Yes 1.0 1.0 1.0
13.0 12.5 12.5
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
Information Technology Support Contracted Services
Planner Services Contracted Services
Human Resources Consult Services As Needed
Labor law Services/Defense Attorney As Needed
TOTAL
City of Colfax
Budget - Staffing Personnel Equivalents
For the Fiscal Years 2024-2025 and 2025-2026
Budget
2C 25
City of Colfax
Capital Expenditures
Adopted Budget for Fiscal Year 2024-2025 and 2025-2026
Fund Description
Administration
General Fund Records Management System/Equipment $ - $ 40,000 $ 40,000 General Fund Accounting Software Upgrade $ 50,000 $ 50,000 Total Administration $ - $ 40,000 $ 50,000 $ - $ 90,000 Buildings & Grounds
292 - Fire Capital Mold Remediation - Fire Station 36 $ 50,000 $ 50,000 Estimate $50K General Fund ADA Project - 2025 $ 20,000 $ - $ 20,000 One project per year General Fund ADA Project - 2026 $ 20,000 $ 20,000 One project per year General Fund Metal Storage Building for Corp Yard $ 18,947 $ 18,396 $ 37,343 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 $ 18,947 $ 88,396 $ 40,000 $ - $ 147,343 Steets & Roads
Grant Road Rehabilitation - CDBG Construction Grant/SB1 Funds $ 425,943 $ 3,628,766 $ - $ 4,054,709 CDBG Grant Funding and SB1 Road Maintenance Funds Streets & Roads Asphalt Roller $ - $ 12,000 $ 12,000
Total Streets & Roads $ 425,943 $ 3,628,766 $ 12,000 $ - $ 4,066,709 Other
$ -
Grant/Donations Skate Park $ 660,000 $ 660,000 Prop 68 Grant, Placer County Grant, Green Machine Donations, Local donations Total Other $ - $ 660,000 $ - $ - $ 660,000
Sewer Plant and Collection Systems
Grant CWSRF Construction Grant $ 7,460,511 $ 1,822,832 $ 2,114,331 $ 11,397,674 SAF System, Solar, I&I repairs - 100% Grant Grant Sewer Consolidation Planning Application $ 52,000 $ 58,000 $ 110,000 Sewer Operations Metal Storage Building for WWTP $ 10,299 $ 10,669 $ 20,968 Project carried forward from previous years - Increased cost Sewer Operations Nitritax Sensor $ 10,705 $ 17,173 $ 27,878 Monitors wastewater nitrogen content Sewer Operations Pond 3 Access Road Improvements $ 70,000 $ 70,000 Sewer Operations Crane Truck $ 100,000 $ 100,000 Crane truck to pull pumps Short term Asset Reserve Membrane Filter Replacement $ - $ 27,000 $ 27,000 Procure with short term asset reserve Short term Asset Reserve Spare Lift Station VFD's $ 20,000 $ 20,000 $ 40,000 Procure with short term asset reserve Sewer Operations Lift Station #5 Backup Motor $ 50,000 $ 50,000 Sewer Operations Lift Station #2 Motor Replacement $ 35,000 $ 35,000 WWTP $ 7,533,515 $ 2,048,674 $ 2,296,331 $ - $ 11,878,520 TOTAL $ 7,978,404 $ 6,465,836 $ 2,398,331 $ - $ 16,842,572 Estimated
Future Year
Expenditure Total Project Cost Funding and General Notes Estimated Previous
Year Expenditure
FY2024-2025
Capital Outlay
FY2025-2026
Capital Outlay
2C 26
Fund Dept Fund Name Fund Description Budget Notes/Assumptions 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. 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 at-large 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.
Council member stipends are projected at current rates of $100 per month for members and $150 per month for the mayor. The City Treasurer also receives a monthly stipend of $100.
120 Adminstration 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.
City staff and consultants are allocated to Fund/Departments based on annual estimates of tasks to be performed.
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.
City contracts with an outside attorney. Budget estimates of general fund legal expenses based on previous years' actual costs.
200 Fire Department 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. Fire protection services are provided primarily through the use of volunteers. Currently, management is provided by contract with Placer County using Cal Fire. Volunteer services are coordinated through the Cal Fire Fire Chief.
Budget estimates based on contract with Cal Fire - and projected expenses provided by Fire Chief.
300 Sheriff 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.
Budget estimates based on contract with Placer County. City also pays for booking fees. 400 Building Dept 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.
City staff and consultants are allocated to Fund/Departments based on annual estimates of tasks to be performed.
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. Additionally, the City Engineer is also responsible for the City's capital improvement program.
The City contracts with an outside Engineering firm on an hourly basis. Budget estimates of general fund engineering expenses based on previous years actual costs. 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 coordinates projects through and administers all programs related to the Planning Commission. Planning also helps the City Manager develop and manage economic development programs.
The City contracts with an outside firm on an hourly basis. Budget estimates of general fund planning expenses based on previous years actual costs.
CITY OF COLFAX
Fund Descriptions - General Funds
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.
2C 27
Fund Dept Fund Name Fund Description Budget Notes/Assumptions
CITY OF COLFAX
Fund Descriptions - General Funds
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.
500 City 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.
City staff and consultants are allocated to Fund/Departments based on annual estimates of tasks to be performed.
530 Parks and Rec 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.
City staff and consultants are allocated to Fund/Departments based on annual estimates of tasks to be performed.
571 N/A 2% AB939 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 no longer collected.
572 N/A 27% Landfill 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.
City is required to maintain a fund balance to cover postclosure period (30 years initially) 2C 28
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026
REVENUES BY MAJOR CATEGORY
Property, Sales, and TOT Taxes $ 1,987,652 $ 1,988,734 $ 2,028,850 $ 2,071,415 Franchise Fees 71,888 100,000 100,000 100,000
Licenses and Permits 109,547 98,292 82,700 82,700
Charges for Current Services 107,351 104,550 45,250 45,250 Revenue from Other Agencies 268,951 196,500 196,500 196,500 Other Sources of Revenues 178,596 203,500 184,000 184,100 Transfers In 3,009 6,000 6,000 6,000
TOTAL REVENUES $ 2,726,993 $ 2,697,576 $ 2,643,300 $ 2,685,965
EXPENDITURES BY DEPARTMENT
100 Central Services 287,261 265,010 254,410 220,460
110 City Council 82,520 127,300 44,800 51,300
120 Administration and Finance 294,239 295,514 385,549 400,016 160 City Attorney 114,012 104,500 171,000 171,000
200 Fire Department 84,774 85,700 87,154 89,613
300 Sheriff Department 719,016 744,829 883,170 936,639
400 Building Department 78,210 75,000 80,400 85,400
425 Engineering 112,933 100,000 160,000 160,000
450 Planning 59,411 60,000 60,000 60,000
500 Buildings & Property 175,427 197,972 204,871 193,269 530 Parks And Recreation 141,364 163,472 157,571 161,519 120-XXX Land Development Fees 71,908 76,000 86,000 86,000 TOTAL EXPENDITURES $ 2,221,074 $ 2,295,297 $ 2,574,925 $ 2,615,217 General Fund
Summary
Preliminary Budget
2C 29
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026
PROPERTY AND SALES TAXES
4010 Property Taxes $ 462,189 465,000 488,250 512,663
4015 Real Property Transaction Tax 7,754 20,000 15,000 15,000 4020 Sales and Use Taxes 1,338,670 1,336,734 1,350,000 1,363,500 4030 Cannabis Business Tax 37,033 37,000 43,000 45,000
4040 Transient Occupancy Tax 142,007 130,000 132,600 135,252 TOTAL TAXES 1,987,652 1,988,734 2,028,850 2,071,415
FRANCHISES
4100 Franchises 71,888 100,000 100,000 100,000
TOTAL FRANCHISES 71,888 100,000 100,000 100,000
LICENSES AND PERMITS
4200 Business Licenses 38,959 38,000 38,000 38,000
4205 SB1186 Fees Collected - 90%
4210 Plan Check Fees 23,174 12,000 12,000 12,000
4220 Building Permits 42,801 30,000 30,000 30,000
4230 Nuisance Abatement Fees 600 600 600
4240 Encroachment Permits 2,580 1,500 1,500 1,500
4270 Sign Permits 1,433 500 600 600
4305 Fair Share Reimbursements 0 16,292 0 0
TOTAL LICENSES & PERMITS 109,547 98,292 82,700 82,700
CURRENT SERVICE CHARGES
4605 Recreation Fees 1,328 3,500 4,000 4,000
General Fund
Revenue Detail
Preliminary Budget
2C 30
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026 General Fund
Revenue Detail
Preliminary Budget
4620 Planning & Zoning Fees (Fund 120) 102,714 100,000 40,000 40,000 4630 Court Fines 3,296 1,000 1,200 1,200
4640 Copies & Reports 14 50 50 50
TOTAL CURRENT SERVICE CHARGES 107,351 104,550 45,250 45,250
REVENUE FROM OTHER AGENCIES
4700 State Motor Vehicle License 2,093 2,500 2,500 2,500 4710 Motor Vehicle In-Lieu 184,726 164,000 164,000 164,000 4720 Revenues from Other Agencies - - - -
4760 Prop 172 - Public Safety 37,800 30,000 30,000 30,000 4560 State Grant 44,332 - - -
TOTAL FROM OTHER AGENCIES 268,951 196,500 196,500 196,500
OTHER SOURCES OF FUNDS
4800 Rents and Leases (3,364) 13,000 13,500 13,600
4810 Sign Rental & Leases 79,011 70,000 70,000 70,000
4815 Digital Sign Fees 600 500 500 500
4900 Miscellaneous 840 - - -
4905 Chicken Permits 2 - - -
4962 Reimbursements & Restitutions - - - -
4964 Accounting & Admin Reimb - - - -
4970 Insurance Refunds - - - -
4980 Interest Income 101,508 120,000 100,000 100,000
TOTAL OTHER SOURCES OF FUNDS 178,596 203,500 184,000 184,100 2C 31
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026 General Fund
Revenue Detail
Preliminary Budget
TRANSFERS IN
4998 Transfer In 3,009 6,000 6,000 6,000
TOTAL TRANSFERS IN 3,009 6,000 6,000 6,000
TOTAL GENERAL FUND REVENUE $ 2,726,993 $ 2,697,576 $ 2,643,300 $ 2,685,965 2C 32
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026
SUPPLIES AND EQUIPMENT
5201 Materials and Supplies $ 6,291 $ 10,000 $ 9,000 $ 9,000 5220 Copy Machine 3,287 4,000 4,000 4,000
COMMUNICATIONS
5410 Postage 2,667 3,000 3,500 3,500
5420 Telephone/Internet 8,021 8,500 8,500 8,500
5440 Printing and Advertising 2,063 3,310 3,310 3,310
CONTRACTED SERVICES
5510 Animal Control Contract 25,292 25,000 40,400 40,400 5560 Software Maintenance Contract 1,776 3,500 1,500 1,500 5650 Auditors 10,677 13,500 13,500 13,500
5660 Professional Services 14,282 4,000 3,000 3,000
5665 Legal Fees 137,417 100,000 70,000 30,000
RESOURCE DEVELOPMENT
5810 Memberships and Dues 5,006 5,000 5,500 5,500
OCCUPANCY
6120 Utilities 13,188 13,000 14,000 14,000
MISCELLANEOUS
8250 Miscellaneous 1,309 - - -
8252 Bank Charges 3,274 3,400 3,400 3,400
8260 Property Tax Admin Costs 7,632 8,000 8,500 8,500
8300 Payment to Other Agencies 3,399 3,500 3,500 3,500
8320 LAFCO Fees - Placer County 2,302 2,300 2,300 2,300 8400 Insurance and Bonds 39,380 55,000 60,500 66,550
TOTALS $ 287,261 $ 265,010 $ 254,410 $ 220,460
General Fund Departmental Detail
Department 100
Central Services
Preliminary Budget
2C 33
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026
PERSONNEL
5060 Council Member Stipends $ 6,600 $ 7,800 $ 7,800 $ 7,800 5110 Social Security Taxes 505 650 650 650
SUPPLIES AND EQUIPMENT
5201 Materials and Supplies 200 1,000 1,000 1,000
COMMUNICATIONS
5430 Internet/Website - 1,500 1,500 1,500
5440 Printing & Advertising - 250 250 250
CONTRACTED SERVICES
5660 Professional Services 50,667 93,600 3,600 3,600
RESOURCE DEVELOPMENT
5815 Conferences & Meetings 3,048 1,000 5,500 10,000
5820 Education and Training - 1,000 1,000 1,000
5830 Travel and Mileage Reimbursement - 500 500 500
MISCELLANEOUS
8263 Economic Development - Event support 21,500 20,000 23,000 25,000 TOTALS $ 82,520 $ 127,300 $ 44,800 $ 51,300
Preliminary Budget
General Fund Department Detail
Department 110
City Council
2C 34
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026
PERSONNEL
5010 Salaries and Wages $ 144,303 $ 120,000 $ 197,426 $ 211,578 5110 Social Security Taxes 11,739 11,226 15,103 16,186
5115 Employment & Training Tax 620 863 1,168 1,176
5120 Worker's Compensation 9,038 12,100 17,302 18,285
5130 Health & Life Insurance 21,318 16,515 31,636 31,636 5160 Retirement 18,589 12,110 17,214 18,455
5170 Auto Allowance 2,310 2,400 5,200 5,200
5175 Temporary Services -
5180 Cell Phone Allowance - - 1,300 1,300
SUPPLIES AND EQUIPMENT
5201 Materials & Supplies 959 - - -
COMMUNICATIONS
5425 Cell Phone and Pagers 441 1,200 1,200 1,200
5440 Printing and Advertising 5,014 10,000 10,000 10,000
CONTRACTED SERVICES
5560 Software Maintenance Contract 2,823 4,000 7,000 7,500 5660 Professional Services 64,719 90,000 60,000 60,000
RESOURCE DEVELOPMENT
5815 Conference & Meetings 1,727 1,600 1,500 1,500
5820 Education & Training 2,225 5,000 8,000 8,000
5830 Travel & Mileage Reimbursement 1,688 3,000 3,500 3,500
MISCELLANEOUS
8250 Miscellaneous 283 1,000 1,000 1,000
8270 Medical Expenses 2,140 2,000 1,000 1,000
8550 Election Costs 2,264 - 3,500 -
8600 Codification 2,040 2,500 2,500 2,500
TOTALS $ 294,239 $ 295,514 $ 385,549 $ 400,016
General Fund Departmental Detail
Department 120
Administration and Finance
Preliminary Budget
2C 35
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026
CONTRACTED SERVICES
5665 Legal Fees - City Attorney 114,012 104,500 171,000 171,000 TOTALS $ 114,012 $ 104,500 $ 171,000 $ 171,000
General Fund Departmental Detail
Department 160
City Attorney and Legal Fees
Preliminary Budget
2C 36
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026
PERSONNEL
5120 Worker's Compensation - - - -
SUPPLIES AND EQUIPMENT
5201 Materials & Supplies - - - -
5320 Vehicle Repairs & Maintanance - - - -
5325 Gas & Oil - - - -
COMMUNICATIONS
5420 Telephone/internet 455 500 - -
CONTRACT SERVICES
5620 Fire Protection Services 77,250 80,000 81,954 84,413 5660 Professional Services 226 - - -
RESOURCE DEVELOPMENT
5820 Education and Training - - - -
OCCUPANCY
6120 Utilities 2,027 1,500 1,500 1,500
6125 Water 1,001 1,200 1,200 1,200
6140 Building Repairs & Maintenance 3,814 2,500 2,500 2,500
MISCELLANEOUS
8250 Miscellaneous - - - -
8270 Medical Expenses - - - -
TOTALS $ 84,774 $ 85,700 $ 87,154 $ 89,613
General Fund Departmental Detail
Department 200
Fire Department
Preliminary Budget
2C 37
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026
CONTRACTED SERVICES
5580 Booking Fees - 1,000 1,000 1,000
5600 Placer County Sheriffs 708,177 735,329 872,170 925,639
OCCUPANCY
6120 Utilities 9,581 8,500 10,000 10,000
6140 Building Repairs & Maintenance 1,258
TOTALS $ 719,016 $ 744,829 $ 883,170 $ 936,639
General Fund Departmental Detail
Department 300
Sheriff Department
Preliminary Budget
2C 38
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026 General Fund Departmental Detail
Department 400
Building Department
Preliminary Budget
SUPPLIES AND EQUIPMENT
5201 Materials & Supplies 1,541 - 400 400
CONTRACTED SERVICES
5660 Professional Services 76,669 75,000 80,000 85,000
TOTALS $ 78,210 $ 75,000 $ 80,400 $ 85,400
2C 39
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026
CONTRACTED SERVICES
5540 Engineering Services 112,933 100,000 160,000 160,000 TOTALS $ 112,933 $ 100,000 $ 160,000 $ 160,000
General Fund Departmental Detail
Department 425
Engineering
Preliminary Budget
2C 40
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026
CONTRACTED SERVICES
5570 Planning Services 59,411 60,000 60,000 60,000
8300 Payments to Other Agencies - - - -
TOTALS $ 59,411 $ 60,000 $ 60,000 $ 60,000
General Fund Departmental Detail
Department 450
Planning
Preliminary Budget
2C 41
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026
PERSONNEL
5010 Salaries and Wages $ 60,325 $ 65,000 $ 54,807 $ 57,785 5040 Salary - Call back 3,663 - -
5110 Social Security Taxes 4,810 5,795 4,193 4,421
5115 Unemployment and Training tax 769 445 324 321
5120 Worker's Compensation 4,709 5,939 6,725 6,992
5130 Health & Life Insurance 15,430 15,960 15,370 15,370 5150 Uniform Allowances 1,492 1,500 1,500 1,500
5160 Retirement 3,837 5,382 3,902 4,131
5175 Temporary Services - - - -
SUPPLIES AND EQUIPMENT
5201 Materials and Supplies 18,495 25,000 30,000 30,000 5300 Equip. Repairs & Maintenance 1,519 2,500 2,000 2,500 5320 Vehicle Repairs & Maintenance 5,021 2,500 2,500 2,500 5325 Gas and Oil 2,834 3,500 3,500 3,500
5350 Tools Rental 511 1,500 1,500 1,500
COMMUNICATIONS
5425 Cell phone and pagers 1,258 1,250 1,500 1,500
RESOURCE DEVELOPMENT
5820 Education and Training 1,057 1,000 1,500 1,500
5830 Travel and Mileage Reimbursement - 500 500 500
OCCUPANCY
6100 Rents and Leases 5,000 5,000 5,000 5,000
6120 Utilities 22,973 27,000 32,000 32,000
6125 Water 3,206 4,200 4,300 4,500
6140 Building Repairs & Maintenance 11,907 20,000 30,000 14,000 6160 Security 6,611 4,000 3,750 3,750
TOTALS $ 175,427 $ 197,972 $ 204,871 $ 193,269
General Fund Departmental Detail
Department 500
Buildings
Preliminary Budget
2C 42
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026
PERSONNEL
5010 Salaries and Wages $ 59,541 $ 65,000 $ 54,807 $ 57,785 5040 Salary - Call Back 3,663 - - -
5110 Social Security Taxes 4,750 5,795 4,193 4,421
5115 Unemployment and Training Tax 746 445 324 321
5120 Worker's Compensation 4,709 5,939 6,725 6,992
5130 Health Insurance 11,630 15,960 15,370 15,370
5150 Uniform Allowance 1,492 1,500 1,500 1,500
5160 Retirement 3,847 5,382 3,902 4,131
5175 Temporary Services - - - -
SUPPLIES AND EQUIPMENT
5201 Materials and Supplies 14,790 16,000 17,000 17,000 5300 Equipment Repairs and Maintenance 4,113 3,000 3,000 3,000 5320 Vehicle Repair and Maintenance 5,121 2,500 2,500 2,500 5325 Gas & Oil 2,713 3,250 3,500 3,500
5350 Tool Rental 667 2,750 2,500 2,750
COMMUNICATIONS
5425 Cell Phone and Pagers 1,258 1,200 1,500 1,500
RESOURCE DEVELOPMENT
5820 Education and Training 1,057 1,000 1,500 1,500
5830 Travel and Mileage - 500 500 500
OCCUPANCY
6120 Utilities 5,271 5,000 5,500 5,500
6125 Water 13,912 22,000 22,000 22,000
6140 Repairs and Maintenance 1,325 5,000 10,000 10,000
6160 Security 760 1,250 1,250 1,250
TOTALS $ 141,364 $ 163,472 $ 157,571 $ 161,519
General Fund Departmental Detail
Department 530
Parks and Recreation
Preliminary Budget
2C 43
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
Description 2022-2023 2023-2024 MYR 2024-2025 2025-2026
COMMUNICATIONS
5440 Printing and Advertising 865 1,000 1,000 1,000
CONTRACTED SERVICES
5540 Engineering Services 14,829 20,000 20,000 20,000
5570 Planning Services 30,450 50,000 60,000 60,000
5660/65 Professional Services 28,804 5,000 5,000 5,000
8250 Miscellaneous (3,040)
TOTALS $ 71,908 $ 76,000 $ 86,000 $ 86,000
General Fund Departmental Detail
Department 120-XXX
Land Development Fees
Preliminary Budget
2C 44
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
NUMBER DESCRIPTION 2022-2023 2023-2024 MYR 2024-2025 2025-2026
REVENUES
4660 Landfill Closure Surcharge $ 157,095 $ 95,000 $ 120,000 $ 120,000 TOTAL REVENUE $ 157,095 $ 95,000 $ 120,000 $ 120,000
EXPENDITURES
5010 Salaries and Wages 34,310 23,000 29,002 30,894
5040 Salary - Call Back 625 800 800 800
5110 Social Security Taxes 2,568 2,934 2,219 2,363
5115 Unemployment & Training Tax 207 225 172 172
5120 Workmen's Compensation 2,360 3,007 3,558 3,738
5130 Health Insurance 5,116 6,225 5,510 5,510
5150 Uniform and Shoe Allowance 150 200 200 200
5160 Retirement 2,434 3,047 2,607 2,786
5175 Temporary Services - - - -
5201 Materials and Supplies 1,216 $2,000 3,500 3,500
5325 Gas & Oil 565 700 700 700
5425 Cell Phone and Pagers 392 600 600 600
5660 Professional Services 6,498 13,000 7,500 7,500
5810 Membership and Dues 320 - - -
8300 Payments to Other Agencies 13,931 15,000 17,000 17,000 8400 Bonds and Insurance 3,321 6,000 6,000 6,000
8525 Testing and Monitoring 23,199 20,000 24,000 25,000 TOTAL EXPENDITURES $ 97,210 $ 96,738 $ 103,368 $ 106,764 Landfill Post Closure Maintenance
Fund #572
Preliminary Budget
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Fund Fund Name Fund Description Budget Notes/Assumptions 210-17 Mitigation Funds The development fees for mitigation of traffic, drainage, trails, parks and recreation, city buildings, vehicles, and downtown parkings are necessary for community safety, welfare, and continued economic viability. The fees collected shall be expended only for the purposes mentioned.
The Skate Park is a planned capital project to utilize some of the parks & recreation mitigation fees.
218 Support Law Enforcement Support Law Enforcement and COPS (Citizen Option for Public Safety): State of California appropriated special revenue funds to enhance law enforcement efforts in communities throughout the state. The funds are used primarily to enhance communications and records management, to improve information available to officers in patrol and other police services. The City has a contract with Placer County for police protection.
Budget assumes that the City will continue to receive annual COPS grant in the amount of $100K. Funding is not constitutionally protected and is subject to reappropriation each year and may be eliminated at the discretion of the State Legislature, or by a veto of the Governor.
250 Transportation /Streets &
Roads
California Transportation Commission allocates funds for transit and transportation needs. 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.
Funding levels based on Adopted apportionment approved by PCTPA. 253 Gas Taxes The State currently imposes a 14 cent tax per gallon of gasoline, and allocates part of it to cities and counties on the basis of population and statutory formulas. These funds are restricted to use of street maintenance, traffic safety, and construction.
Expenses in fund include cost of street and traffic lights - residual of funds are transferred to Fund 250. Revenues projected at 5% increase. 258 SB1 Road Maintenance &
Rehabilitation
This 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 funding is being utilized to fund the CDBG Road Rehabilitation city match requirement.
270 Beverage Recycling The Department of Resources Recycling and Recovery (CalRecycle) funds beverage container recycling and litter abatement projects. Expenses can be for education, recycling containers, etc.
No planned activity.
280 Oil Grant The Department of Resources Recycling and Recovery (CalRecycle) funds No planned activity. 290 SB1383 Local Assistance
Grant
This Program provides funds to local jurisdictions to help implement SB 1383 requirements.
The City is working with R3 Consulting to manage the grant process and expenditures. 292 Fire Capital Fund The City on occasion "rents" 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.
Balance in fund is reserved for facility improvements.
342 Fire Construction The City collects .5 percent on the value of new construction. Net revenues of this fund is designated for capital costs associated with the Fire Department.
Balance in fund is reserved for facility improvements.
343 Recreation Construction The City collects .5 percent on the value of new construction. Net revenues of this fund is designated for capital costs associated with City Recreation construction.
Balance in fund is reserved for replacement of current equipment and facility improvements.
CDBG Program Income carried forward from previous years. Funds are restricted within CDBG guidelines.
Program Income less than $25K per year can be "defederalized" and transferred to City General Funds.
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.
CITY OF COLFAX
Fund Descriptions - Special Revenue Funds
244 CDBG - Program Income
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City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
NUMBER DESCRIPTION 2022-2023 2023-2024 MYR 2024-2025 2025-2026
REVENUES
4560 State Grant $ 165,271 $ 186,000 $ 100,000 $ 100,000 TOTAL REVENUE 165,271 186,000 100,000 100,000
EXPENDITURES
5600 Sheriff Protection Services 165,271 186,000 100,000 100,000 TOTAL EXPENDITURES 165,271 186,000 100,000 100,000
Supplemental Law Enforcement
Fund #218
Preliminary Budget
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City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
NUMBER DESCRIPTION 2022-2023 2023-2024 MYR 2024-2025 2025-2026
TRANSPORTATION FUND REVENUE
4280 Transportation Permit $ 180 $ 100 $ 100 $ 100
4540 Local Transportation Fund 160,130 139,904 149,272 149,272 4541 State Transit Assistance Fund 18,998 18,896 18,266 18,266 4998 Transfer In 198,130 - - -
4980 Interest Earnings - - - -
Total Transportation Revenue 377,438 158,900 167,638 167,638
PERSONNEL
5010 Salaries and Wages 82,817 90,000 82,210 86,677
5040 Salary - Call Back 5,303 - - -
5110 Social Security Taxes 6,632 8,160 6,289 6,631
5115 Unemployment & Training Tax 1,100 627 486 482
5120 Worker's Compensation 6,628 8,362 10,087 10,487
5130 Health & Life Insurance 19,919 22,950 23,055 23,055 5150 Uniforms 1,830 1,500 1,500 1,500
5160 Retirement 5,328 7,551 5,854 6,197
5175 Temporary Services - - - -
SUPPLIES AND EQUIPMENT
5201 Materials and Supplies 19,822 20,000 28,000 28,000 5215 Snow Plowing 13,983 - - -
5219 Street Repair and Maintenance 96,468 100,000 100,000 100,000 5300 Equip. Repairs & Maintenance 11,300 3,000 3,000 3,000 5320 Vehicle Repairs 8,957 6,000 2,500 2,500
5325 Gas & Oil 4,247 6,000 6,000 6,000
5350 Tool Rental 5,006 1,750 1,500 1,750
Streets and Roads
Fund #250
Preliminary Budget
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City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
NUMBER DESCRIPTION 2022-2023 2023-2024 MYR 2024-2025 2025-2026 Streets and Roads
Fund #250
Preliminary Budget
COMMUNICATIONS
5425 Cell phone and pagers 1,748 1,750 1,750 1,750
CONTRACTED SERVICES
5540 Engineering Services 665 - - -
5560 Software Maintenance Contract 1,000 1,250 1,250 1,250 5590 Transit Services - - - 15,611
5650 Auditors 1,109 1,500 1,500 1,500
5660 Professional Services 13,518 13,000 12,100 12,500
RESOURCE DEVELOPMENT
5810 Membership and Dues 200 500 500 500
5820 Education and Training 1,838 1,000 1,500 1,500
5830 Travel and Mileage Reimbursement - 350 250 250
OCCUPANCY
6100 Rents and Leases 250 250 250 250
MISCELLANEOUS
8400 Bonds and Insurance 13,604 19,000 21,000 23,100
TOTAL EXPENDITURES 323,271 314,501 310,582 334,490
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City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
NUMBER DESCRIPTION 2022-2023 2023-2024 MYR 2024-2025 2025-2026
REVENUE
4050 Gas Tax 2103 $ 16,643 $ 21,392 $ 17,902 $ 17,902
4051 Gas Tax 2105 11,624 14,013 12,516 12,516
4052 Gas Tax 2106 12,241 13,485 12,744 12,744
4053 Gas Tax 2107 16,841 20,124 18,105 18,105
4980 Interest Income - - - -
Total Gas Tax Revenues 57,349 69,014 61,267 61,267
EXPENDITURES
- - - -
SUPPLIES AND EQUIPMENT
5300 Equip. Repairs & Maintenance - 3,000 3,000 3,000
OCCUPANCY
6120 Utilities 16,011 19,000 19,000 19,000
8250 Miscellaneous - - - -
9998 Transfer Out 68,463
CAPITAL OUTLAY
7010 Truck - - - -
7100 Streets & Road Repairs - - - -
TOTALS EXPENDITURES 84,474 22,000 22,000 22,000
Gas Tax Fund
Fund #253
Preliminary Budget
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City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
NUMBER DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026
REVENUES
4560 Grant Income $0 $0
4980 Interest 450 450
TOTAL REVENUE 0 450 0 0
EXPENDITURES
5300 Equipment Repairs & Maintenance 0 0
5440 Printing & Advertising 0 0
5660 Professional Services 0 0
0 0
TOTAL EXPENDITURES 0 0 0 0
Beverage Recycling Fund
Fund 270
Budget Preliminary Budget
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City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
NUMBER DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026
REVENUES
4560 Grant Income $0 $0
4980 Interest 100 100
TOTAL REVENUE 0 100 0 0
EXPENDITURES
5300 Equipment Repairs & Maintenance 0 0
5440 Printing & Advertising 0 0
5660 Professional Services 0 0
0 0
TOTAL EXPENDITURES 0 0 0 0
Oil Grant
Fund 280
Budget Preliminary Budget
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City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
NUMBER DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026
REVENUES
4560 Grant Income $0 $0 37500 37500
4980 Interest 400 400
TOTAL REVENUE 0 400 37500 37500
EXPENDITURES
5300 Equipment Repairs & Maintenance 0 0
5440 Printing & Advertising 0 0
5660 Professional Services 0 0
0 0
TOTAL EXPENDITURES 0 0 0 0
SB1383
Fund 290
Budget Preliminary Budget
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Fund Fund Name Fund Description Budget Notes/Assumptions 560 Sewer WWTP
Maintenance & Operations
This fund is for Sewer/Wastewater Treatment Plant maintenance and operations. 561 Sewer Collections
Systems
This fund is for the sewer collection system including the four lift stations maintained by the City of Colfax. Sewer collection fees are billed on a bi-monthly basis. 563 WWTP Debt Service Fund originally set up for tracking costs on WWTP project funded by SRF loan. Funds to be used for debt servicing on loan associated with building of WWTP.
CITY OF COLFAX
Fund Descriptions - Enterprise Funds
Enterprise 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. 2C 54
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
NUMBER DESCRIPTION 2022-2023 2023-2024 MYR 2024-2025 2025-2026
REVENUES
4660 Sewer Service Charges $ 1,332,447 $ 1,372,768 $ 1,383,948 $ 1,428,304 4800 Rent 3,000 3,000 3,000 3,000
4900 Miscellaneous Revenue - - - -
4980 Interest Income 72,437 65,000 65,000 65,000
4982 Interest/Late Charges 23,557 18,000 18,000 18,000
TOTAL REVENUE 1,431,441 1,458,768 1,469,948 1,514,304
PERSONNEL
5010 Salaries and Wages 308,805 320,000 387,578 413,268 5030 Overtime - 4,000 4,000 4,000
5040 Salary - Call back/Standby 19,472 18,480 - -
5110 Social Security Taxes 25,254 29,468 29,650 31,615
5115 Unemployment and Training Tax 2,494 2,265 2,293 2,296 5120 Worker's Compensation 23,927 30,197 33,967 35,716
5130 Health & Life Insurance 64,015 53,940 76,360 76,360 5150 Uniform & Shoe Allowances 3,046 3,500 3,500 3,500
5160 Retirement 30,794 28,571 30,361 32,488
5161 Temporary - - - -
SUPPLIES AND EQUIPMENT
5201 Materials and Supplies 27,440 70,000 60,000 60,000 5220 Copy Machine 1,641 3,000 3,000 3,000
5300 Equipment Repairs and Maintenance 43,139 60,000 90,000 90,000 5320 Vehicle Repairs and Maintenance 3,544 3,000 2,500 2,500 5325 Gas & Oil 9,258 5,000 5,000 5,000
5340 Chemicals 198,927 140,000 170,000 170,000
5350 Tools Rental 5,176 2,000 6,000 5,000
Sewer WWTP Maint and Ops
Fund #560
Preliminary Budget
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City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
NUMBER DESCRIPTION 2022-2023 2023-2024 MYR 2024-2025 2025-2026 Sewer WWTP Maint and Ops
Fund #560
Preliminary Budget
COMMUNICATIONS
5410 Postage 1,784 1,750 1,750 2,000
5420 Telephone/Internet 4,137 4,200 4,200 4,200
5425 Cell phone and pagers 3,889 3,800 4,400 4,400
5440 Printing and Advertising 1,699 1,000 1,000 1,000
CONTRACT SERVICES
5540 City Engineering Services 25,935 9,000 10,000 5,000 5560 Software Maintenance Contracts 11,215 11,500 11,500 11,500 5650 Auditors 11,085 15,000 15,000 15,000
5660 Professional Services 83,949 80,000 55,250 56,250
5665 Legal Fees 8,599 5,500 9,000 9,000
5660 Professional Services - Rate Study - 32,978 - -
RESOURCE DEVELOPMENT
5810 Membership and Dues 3,909 3,500 3,500 3,500
5815 Conferences and Meetings 500 500 500
5820 Education & Training 1,074 2,500 2,500 2,500
5830 Travel and Mileage - 500 500 500
OCCUPANCY
6120 Utilities 157,031 185,000 190,000 190,000
6140 Repairs & Maintenance 4,679 5,000 5,000 5,000
6160 Security 1,283 3,500 3,500 3,500
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City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
NUMBER DESCRIPTION 2022-2023 2023-2024 MYR 2024-2025 2025-2026 Sewer WWTP Maint and Ops
Fund #560
Preliminary Budget
MISCELLANEOUS
8250 Miscellaneous 19,579 1,000 1,000 1,000
8270 Medical Expenses 219 1,000 1,000 1,000
8280 Sludge Removal 14,785 15,000 15,000 15,000
8300 Payments to Other Agencies 27,366 30,000 30,000 30,000 8400 Bonds and Insurance 38,776 60,000 65,000 75,000
8525 Testing and Monitoring 32,432 30,000 33,000 35,000 8530 Bacteria and Lab Test Supplies 3,201 35,000 12,000 12,000 8532 Acute and Chronic Testing 4,720 4,500 5,000 5,000
TOTAL EXPENDITURES 1,228,275 1,315,149 1,383,808 1,422,592 2C 57
City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
NUMBER DESCRIPTION 2022-2023 2023-2024 MYR 2024-2025 2025-2026
REVENUES
4680 Lift Charges/Collection System $ 208,762 $ 212,016 $ 213,715 $ 220,565 4672 Inspection Fees 10,582 10,000 6,500 7,000
4998 Transfer In 3,479
TOTAL REVENUE 222,823 222,016 220,215 227,565
EXPENDITURES
PERSONNEL
5010 Salaries and Wages 105,560 117,000 145,023 154,456 5040 Salary - Call Back 6,196 4,600 - -
5110 Social Security Taxes 8,410 9,810 11,094 11,816
5115 Unemployment & Training Tax 1,017 754 858 858
5120 Worker's Compensation 7,991 10,052 12,710 13,349
5130 Health & Life Insurance 21,698 19,050 31,067 31,067 5150 Uniform & Shoe Allowance 1,284 1,200 1,200 1,200
5160 Retirement 7,445 9,168 10,678 11,402
5175 Temporary Services - - - -
SUPPLIES AND EQUIPMENT
5201 Materials and Supplies 2,587 7,000 3,000 3,000
5220 Copy Machine 545 600 650 700
5300 Equipment Repairs & Maintenance 18,959 90,000 20,000 20,000 5320 Vehicle Repairs & Maintenance 326 2,000 2,000 2,000 5325 Gas & Oil 4,498 8,000 6,500 6,500
5350 Tools Rental 4,316 22,000 5,000 5,000
COMMUNICATIONS
5410 Postage 870 1,000 1,000 1,000
5425 Cell Phones and Pagers 1,243 1,300 2,100 2,100
Collection Systems/Lift Stations
Fund #561
Preliminary Budget
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City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
NUMBER DESCRIPTION 2022-2023 2023-2024 MYR 2024-2025 2025-2026 Collection Systems/Lift Stations
Fund #561
Preliminary Budget
5440 Printing and Advertising - 500 500 500
CONTRACT SERVICES
5540 City Engineers 16,388 5,000 5,000 5,000
5560 Software Maintenance Contract 847 2,000 2,000 2,000 5660 Professional Services 13,689 13,000 12,100 12,500
5820 Education and Training 833 - - -
5830 Travel and Milege Reimbursement - 500 500 500
OCCUPANCY
6120 Utilities 25,471 23,000 28,000 28,000
6125 Water 513 500 500 500
6140 Building Repairs and Maintenance 236 500 500 500
6160 Security - 1,000 1,000 1,000
MISCELLANEOUS
8250 Miscellaneous - - - -
8300 Payments to Other Agencies 5,362 7,000 7,000 7,000 8400 Bonds and Insurance 16,496 25,000 25,000 25,000
TOTAL EXPENDITURES 272,780 381,534 334,979 346,947
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City of Colfax
Proposed Budget
For the Fiscal Year 2024-2025 and 2025-2026
Actuals Estimate
NUMBER DESCRIPTION 2022-2023 2023-2024 MYR 2024-2025 2025-2026
REVENUES
4662 Debt Service Charges $ 599,436 $ 617,565 $ 622,676 $ 642,633 4940 Sale of Property $ -
4982 Interest/Late Charges 8,823 5,000 7,000 7,000
TOTAL REVENUE 608,259 622,565 629,676 649,633
EXPENDITURES
8710 Interest Expense 65,843 79,500 70,000 70,000
8250 Miscellaneous - Loan Principal 373,131 359,474 368,974 368,974 TOTAL EXPENDITURES 438,974 438,974 438,974 438,974
WWTP/Debt Service
Fund #563
Preliminary Budget
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AB939 Assembly Bill 939- California Integrated Waste Management Act ADA Americans with Disabilities Act
ARPA American Rescue Plan Act of 2021 - Covid Relief Funds (Federal) CDBG Community Development Block Grant Program - US Department of Housing and Urban Development COPS Citizens Option for Public Safety - California Assembly Bill 3229 adopted in 1996 LAFCo Local Agency Formation Commission - Placer County LEAP Local Early Action Planning Grant Program - California Department of Housing and Community Development LTF Local Transporation Fund - Transportation Development Act of 1971 Local Transportation Fund (LTF), is derived from a ¼ cent of the general sales tax collected statewide. The State Board of Equalization, based on sales tax collected in each county, returns the general sales tax revenues to each county’s LTF. Each county then apportions the LTF funds within the country based on population.
Prop 68 California Proposition 68 - California drought, water, parks, climate, coastal protection, and outdoor access for all Act of 2018 Prop 172 California Proposition 172 - Local Public Safety approved in November 1993 Proposition 172, which established a permanent statewide half-cent sales tax for support of local public safety functions in cities and counties REAP Regional Early Action Planning Grant Program - California Department of Housing and Community Development RSTBG Regional Surface Transporation Funding Block Grant - Special Federal Aid Funding The funds can be used to preserve and improve the conditions and performance on highways, bridges, tunnels, pedestrian facilities, bicycle infrastructure, and transit capital projects.
SAF Suspended Air Flotation
SB1 California Senate Bill 1 - Road Repair and Accountability Act of 2017 SB2 California Senate Bill 2 - The Building Homes and Job Act of 2017.
CWSRF Clean Water State Revolving Fund - California State Water Resources Control Board Clean Water State Revolving Fund - Provides low cost financing to protect California's waters from pollution STA State Transit Assistance - Transportation Development Act of 1971 The STA funds are appropriated by the legislature to the State Controller’s Office (SCO). The SCO then allocates the tax revenue, by formula, to planning agencies and other selected agencies. Statue requires that 50% of STA funds be allocated according to population and 50% be allocated according to transit operator revenues from the prior fiscal year.
VFD Variable Frequency Drive (aka..constant pressure pump) WWTP Waste Water Treatment Plant
ACRONYMS
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